Administration & Finance Committee

ADMINISTRATION & FINANCE COMMITTEE NORTHBROOK VILLAGE HALL, 1225 CEDAR LANE SEPTEMBER 24, 2013, 6:30 P.M., TERRACE ROOM The Administration & Finance Committee of the Village of Northbrook Board of Trustees will hold a meeting on Tuesday, September 24, 2013 at 6:30 p.m. in the Terrace Room of the Village Hall, 1225 Cedar Lane, Northbrook, Illinois. The following will be discussed. MEETING AGENDA 1. CALL TO ORDER 2. HEAR FROM THE AUDIENCE 3. FY 12/13 YEAR END REVIEW 4. FIRST QUARTER (FY 13/14) BUDGET REVIEW 5. ADJOURN Michael Scolaro, Chair Administration/Finance Committee Members: Trustee Karagianis Trustee Ciesla Village of Northbrook Cook County, Illinois September 20, 2013 The Village of Northbrook is subject to the requirements of the Americans with Disabilities Act of 1990. Individuals with disabilities who plan to attend this meeting and who require certain accommodations in order to allow them to observe and/or participate in this meeting, or who have questions regarding the accessibility of this meeting or the facilities, are requested to contact Greg Van Dahm or Debbie Ford (664- 4014 or 4013respectively) promptly to allow the Village of Northbrook to make reasonable accommodations for those persons. Hearing impaired individuals may call the TDD number, 564-8645, for more information.  Revenue and Expense Projections General Fund (without special revenue funds) * Fiscal Year 2012/13 Variance - Audited Actual to: Original Amended Sept. 2012 Dec. 2012 March 2013 Audited Amended Sept. 2012 Dec. 2012 March 2013 Budget Budget Estimate Estimate Estimate Actual Budget Estimate Estimate Estimate Revenue $ 37,922,510 $ 37,922,510 $ 38,096,852 $ 38,096,852 $ 38,543,515 $ 38,552,440 1.66% 1.20% 1.20% 0.02% Expense $ 37,889,905 $ 37,897,685 $ 37,631,075 $ 37,631,075 $ 37,175,775 $ 36,953,456 -2.49% -1.80% -1.80% -0.60% Surplus (Deficit) $ 32,605 $ 24,825 $ 465,777 $ 465,777 $ 1,367,740 $ 1,598,984 Fund Balance $ 16,425,923 $ 16,418,143 $ 16,859,095 $ 16,859,095 $ 17,761,058 $ 17,992,302 9.54% 6.72% 6.72% 1.30% as a % of revenue 43.3% 43.3% 44.3% 44.3% 46.1% 46.7% as a % of expense 43.4% 43.3% 44.8% 44.8% 47.8% 48.7% Fund Balance above 40% target $ 1,256,919 $ 1,249,139 $ 1,620,354 $ 1,620,354 $ 2,343,652 $ 2,571,326 * Restricted revenues drug forfeiture and foreign fire taxes and the associated expenses have been deducted.  Village of Northbrook General Fund Revenue Projections Fiscal Year 2013 - Final September 24,2013 Over (Under) FY 2011/12 FY 2012/13 September 2012 January 2013 March 2013 Budget Actual Budget Estimate Estimate Estimate Final $ % Property Taxes 7,165,982 7,820,750 7,820,750 7,820,750 7,820,750 7,685,720 (135,030) -1.73% Township Road and Bridge Tax 421,052 380,000 400,000 400,000 380,000 456,927 76,927 20.24% Replacement Taxes Corporate 367,609 375,000 375,000 375,000 375,000 364,466 (10,534) -2.81% Township Road and Bridge 11,532 12,500 12,500 12,500 12,500 11,143 (1,357) -10.86% Total Replacement Taxes 379,141 387,500 387,500 387,500 387,500 375,609 (11,891) -3.07% Sales Tax Retail Sales Tax 11,835,236 12,168,525 12,412,000 12,412,000 12,465,800 12,344,248 175,723 1.41% Auto Rental Tax 12,525 15,000 13,000 13,000 12,000 11,946 (3,054) -25.45% Use Tax 484,119 524,100 524,400 524,400 514,135 525,915 1,815 0.35% Total Sales Tax 12,331,880 12,707,625 12,949,400 12,949,400 12,991,935 12,882,109 174,484 1.34% Income Tax State Income Tax 2,831,454 2,660,235 2,771,365 2,771,365 2,985,300 3,111,609 451,374 15.12% Total Income Taxes 2,831,454 2,660,235 2,771,365 2,771,365 2,985,300 3,111,609 451,374 15.12%  Over (Under) FY 2011/12 FY 2012/13 September 2012 January 2013 March 2013 Budget Actual Budget Estimate Estimate Estimate Final $ % Other Taxes Hotel/Motel Occupancy Tax 687,789 700,000 700,000 700,000 750,000 785,140 85,140 11.35% Utility Tax 1,102,266 1,200,000 1,100,000 1,100,000 1,000,000 1,124,312 (75,688) -7.57% Telecommunications Tax 408,334 1,200,000 1,175,000 1,175,000 1,100,000 1,041,003 (158,997) -14.45% Admissions/Entertainment Tax 106,976 120,000 110,000 110,000 110,000 114,267 (5,733) -5.21% Total Other Taxes 2,305,365 3,220,000 3,085,000 3,085,000 2,960,000 3,064,722 (155,278) -5.25% Permits Building 933,847 800,000 900,000 900,000 1,400,000 1,550,034 750,034 53.57% Alarm 4,575 7,500 7,500 7,500 5,000 4,050 (3,450) -69.00% Total Permits 938,422 807,500 907,500 907,500 1,405,000 1,554,084 746,584 53.14% Licenses Animal 21,497 23,000 21,000 21,000 21,500 21,522 (1,478) -6.87% Business/Liquor 315,361 335,000 335,000 335,000 335,000 313,236 (21,764) -6.50% Vehicle 594,840 605,000 585,000 585,000 585,000 583,659 (21,341) -3.65% Total Licenses 931,698 963,000 941,000 941,000 941,500 918,417 (44,583) -4.74% Interest Income General Fund 75,408 260,000 100,000 100,000 101,000 46,727 (213,273) -211.16% Property Tax 194 1,500 1,500 1,500 1,500 110 (1,390) -92.67% Total Interest Income 75,602 261,500 101,500 101,500 102,500 46,837 (214,663) -209.43% Fees: RFPD Fees 2,298,202 2,491,000 2,491,000 2,491,000 2,491,000 2,420,839 (70,161) -2.82% RED Center Administration Fees 18,500 18,500 18,500 18,500 18,500 18,500 0 0.00% Elevator Inspections 52,374 65,450 60,000 60,000 52,500 50,610 (14,840) -28.27% Franchise Fees: Cable Television 621,062 600,000 620,000 620,000 630,000 635,585 35,585 5.65% Total Franchise Fees 621,062 600,000 620,000 620,000 630,000 635,585 35,585 5.65% Alarm Services Fees: Police Alarms 152,499 165,000 150,000 150,000 135,000 115,907 (49,093) -36.37% Fire Alarms 67,244 72,000 70,000 70,000 67,000 73,346 1,346 2.01% Total Alarm Services Fees 219,743 237,000 220,000 220,000 202,000 189,253 (47,747) -23.64% Petitioner Fees: Plan Commission 13,977 20,000 20,000 20,000 15,000 17,957 (2,043) -13.62%  Over (Under) FY 2011/12 FY 2012/13 September 2012 January 2013 March 2013 Budget Actual Budget Estimate Estimate Estimate Final $ % Zoning Board of Appeals 0 5,000 5,000 5,000 0 0 (5,000) #DIV/0! Total Petitioner Fees 13,977 25,000 25,000 25,000 15,000 17,957 (7,043) -46.95% Total Fees 3,223,858 3,436,950 3,434,500 3,434,500 3,409,000 3,332,744 (104,206) -3.06% Rental Income: Commuter Station: The Grind 6,839 7,000 7,000 7,000 7,000 6,981 (19) -0.27% Total Rental Income 6,839 7,000 7,000 7,000 7,000 6,981 (19) -0.27% Fines: Ordinance Violations 46,050 65,000 50,000 50,000 50,000 52,750 (12,250) -24.50% Traffic Court Fines 123,316 170,000 155,000 155,000 150,000 156,036 (13,964) -9.31% Total Fines 169,366 235,000 205,000 205,000 200,000 208,786 (26,214) -13.11%  Over (Under) FY 2011/12 FY 2012/13 September 2012 January 2013 March 2013 Budget Actual Budget Estimate Estimate Estimate Final $ % Interfund Transfers: Sanitary Sewer Fund 439,685 452,880 452,880 452,880 452,880 452,880 0 0.00% Senior Housing Fund 71,805 73,960 73,960 73,960 73,960 73,960 0 0.00% Stormwater Fund 70,000 70,000 70,000 70,000 70,000 Infrastructure CPF Fund 300,000 150,000 150,000 150,000 150,000 150,000 0 0.00% CBD Capital Projects Fund 41,087 0 0 0 0 0 0 Water Production Fund 590,720 608,445 608,445 608,445 608,445 608,445 0 0.00% Water Distribution Fund 1,008,960 1,039,230 1,039,230 1,039,230 1,039,230 1,039,230 0 0.00% Parking Fund 95,000 97,850 97,850 97,850 97,850 97,850 0 0.00% Cemetary Fund 1,345 1,385 1,385 1,385 1,385 1,385 0 0.00% Total Interfund Transfers 2,548,602 2,493,750 2,493,750 2,493,750 2,493,750 2,493,750 0 0.00% Charges for Services: Overtime Reimb. - Police/Dev/PW 63,313 60,000 60,000 60,000 40,000 54,323 (5,677) -14.19% GIS Service Fees 0 1,000 1,000 1,000 1,000 0 (1,000) -100.00% Antenna Lease Fees 217,734 210,500 210,500 210,500 210,500 224,473 13,973 6.64% Weed Cutting/Tree Removal Fees 0 1,000 1,000 1,000 1,000 216 (784) -78.40% Sign Material Sales 0 1,000 1,000 1,000 1,000 0 (1,000) -100.00% Reforestation Fees 9,750 10,000 12,000 12,000 10,000 15,350 5,350 53.50% IDOT Signal Maintenance Fees 0 2,500 2,500 2,500 2,500 0 (2,500) -100.00% Toll Road Responses-Fire/EMS 5,750 28,000 28,000 28,000 20,000 3,150 (24,850) -124.25% Ambulance Transportation Fee 928,102 900,000 930,000 930,000 900,000 1,000,163 100,163 11.13% Glenbrook North Police Service 102,470 105,000 102,787 102,787 102,785 102,787 (2,213) -2.15% Summer School Crossing Guards 3,598 9,000 6,000 6,000 5,865 5,864 (3,136) -53.47% Training Fees (Police/Fire) 0 15,000 15,000 15,000 0 0 (15,000) Total Charges for Services 1,330,717 1,343,000 1,369,787 1,369,787 1,294,650 1,406,326 63,326 4.89%  Over (Under) FY 2011/12 FY 2012/13 September 2012 January 2013 March 2013 Budget Actual Budget Estimate Estimate Estimate Final $ % Miscellaneous: Surplus Equipment Sales 24,558 75,000 75,000 75,000 45,000 35,882 (39,118) -86.93% Retail Sale Permits 16,430 10,000 10,000 10,000 10,000 7,295 (2,705) -27.05% Miscellaneous Income 861,074 150,000 150,000 150,000 50,000 89,112 (60,888) -121.78% Grants 100,000 110,000 110,000 195,595 21,774 (78,226) -39.99% Court-Ordered DUI Reimbursements - 1,000 1,000 1,000 1,000 - (1,000) -100.00% Raffle/Facility Use Fees 330 200 300 300 200 360 160 80.00% Frontage Deposit Fees 500 1,500 500 500 1,500 1,185 (315) -21.00% State Route Maintenance 22,560 20,000 20,000 20,000 20,000 17,524 (2,476) -12.38% Traffic Signal/Street Light Damage 0 5,000 5,000 5,000 5,335 8,187 3,187 59.74% Impound Fees 520 1,000 1,000 1,000 1,000 480 (520) -52.00% Miscellaneous Reimbursements 1,038 10,000 10,000 10,000 30,000 29,595 19,595 65.32% Annexation Fees 750 50,000 65,000 65,000 80,000 59,618 9,618 12.02% Bond Proceeds 200,000 275,000 275,000 275,000 275,000 275,000 0 0.00% E-911 Surcharge Fees 571,581 500,000 500,000 500,000 450,000 461,807 (38,193) -8.49% Total Miscellaneous 1,699,341 1,198,700 1,222,800 1,222,800 1,164,630 1,007,819 (190,881) -16.39% TOTAL GENERAL CORP FUND 36,359,319 37,922,510 38,096,852 38,096,852 38,543,515 38,552,440 629,930 1.63%  Village of Northbrook General Corporate Fund Expenditure Summary By Department (Without Special Revenue Funds) FY 2012/13 September 24, 2013 Projected FY13 FY13 Over (Under) Original Amended FY13 Budget Budget Budget Final $ % LEGISLATIVE Personal Services 41,400 41,400 41,200 (200) -0.48% Fringe Benefits 3,100 3,100 3,151 51 1.65% Contractual Services 244,470 252,250 221,856 (30,394) -12.05% Capital Outlay - - Other 930,000 - - Total 1,218,970 296,750 266,207 (30,543) -10.29% ADMINISTRATIVE Personal Services 1,364,560 1,475,835 1,356,234 (119,601) -8.10% Fringe Benefits 427,430 452,075 421,939 (30,136) -6.67% Contractual Services 614,315 614,315 591,044 (23,271) -3.79% Commodities 4,750 4,750 3,935 (815) -17.16% Capital Outlay 140,000 140,000 123,475 (16,525) -11.80% Total 2,551,055 2,686,975 2,496,627 (190,348) -7.08% Total w/o Capital 2,411,055 2,546,975 2,373,152 (173,823) -6.82% LEGAL Contractual Services 642,360 642,360 599,038 (43,322) -6.74% Total 642,360 642,360 599,038 (43,322) -6.74% FINANCE Personal Services 710,505 782,965 740,591 (42,374) -5.41% Fringe Benefits 274,060 289,255 277,747 (11,508) -3.98% Contractual Services 205,410 205,410 207,556 2,146 1.04% Commodities 26,325 26,325 17,947 (8,378) -31.83% Capital Outlay 1,000 1,000 - (1,000) -100.00% Total 1,217,300 1,304,955 1,243,841 (61,114) -4.68% Total w/o Capital 1,216,300 1,303,955 1,243,841 (60,114) -4.61%  Projected FY13 FY13 Over (Under) Original Amended FY13 Budget Budget Budget Final $ % POLICE Personal Services 8,915,600 9,346,340 9,457,451 111,111 1.19% Fringe Benefits 1,801,760 1,803,460 1,805,952 2,492 0.14% Contractual Services 1,349,400 1,349,400 1,259,180 (90,220) -6.69% Commodities 480,575 480,575 449,951 (30,624) -6.37% Capital Outlay 406,000 406,000 307,719 (98,281) -24.21% Total 12,953,335 13,385,775 13,280,253 (105,522) -0.79% Total w/o Capital 12,547,335 12,979,775 12,972,534 (7,241) -0.06% FIRE Personal Services 7,425,005 7,552,160 7,475,917 (76,243) -1.01% Fringe Benefits 1,371,310 1,374,095 1,358,742 (15,353) -1.12% Contractual Services 1,176,630 1,176,630 1,136,085 (40,545) -3.45% Commodities 337,180 337,180 337,977 797 0.24% Capital Outlay 475,000 475,000 447,980 (27,020) -5.69% Total 10,785,125 10,915,065 10,756,701 (158,364) -1.45% Total w/o Capital 10,310,125 10,440,065 10,308,721 (131,344) -1.26% PUBLIC WORKS Personal Services 3,100,915 3,254,080 3,094,662 (159,418) -4.90% Fringe Benefits 1,118,365 1,149,765 1,092,855 (56,910) -4.95% Contractual Services 1,405,115 1,405,115 1,427,388 22,273 1.59% Commodities 810,945 810,945 675,533 (135,412) -16.70% Capital Outlay 150,000 150,000 129,770 (20,230) -13.49% Total 6,585,340 6,769,905 6,420,208 (349,697) -5.17% Total w/o Capital 6,435,340 6,619,905 6,290,438 (329,467) -4.98% DEVELOPMENT & PLANNING Personal Services 1,029,325 995,920 1,001,686 5,766 0.58% Fringe Benefits 497,565 490,450 479,045 (11,405) -2.33% Contractual Services 405,230 405,230 402,882 (2,348) -0.58% Commodities 3,400 3,400 6,681 3,281 96.50% Capital Outlay 900 900 287 (613) -68.11% Total 1,936,420 1,895,900 1,890,581 (5,319) -0.28% Total w/o Capital 1,935,520 1,895,000 1,890,294 (4,706) -0.25%  Projected FY13 FY13 Over (Under) Original Amended FY13 Budget Budget Budget Final $ % ALL DEPARTMENTS Total 37,889,905 37,897,685 36,953,456 (944,229) -2.49% Total w/o Capital 34,855,675 36,724,785 35,078,980 (706,695) -1.92% TOTAL BY CLASS Personal Services 22,587,310 23,448,700 23,167,741 (280,959) -1.20% Fringe Benefits 5,493,590 5,562,200 5,439,431 (122,769) -2.21% Contractual Services 6,042,930 6,050,710 5,845,029 (205,681) -3.40% Commodities 1,663,175 1,663,175 1,492,024 (171,151) -10.29% Capital Outlay 1,172,900 1,172,900 1,009,231 (163,669) -13.95% Total 37,889,905 37,897,685 36,953,456 (944,229) -2.49% PROJECTED REVENUES 37,922,510 37,922,510 38,552,440 629,930 1.66% SURPLUS / (DEFICIT) 32,605 24,825 1,598,984 PROJECTED FUND BALANCE 16,425,923 16,418,143 17,992,302 Fund Balance as a % of Revenue 43.3% 43.3% 46.7% Fund Balance as a % of Expense 43.4% 43.3% 48.7% Fund Balance above 40% policy 1,256,919 1,249,139 2,571,326  Quarterly Overtime Report Fiscal Year 2012/13 First Second Third Fourth Budget Qtr. Qtr. Qtr. Qtr. Total General Government Regular overtime 95.43 - 2,504.44 842.33 3,442.20 Total General Government 1,000 95.43 - 2,504.44 842.33 3,442.20 Finance Department Vehicle licenses 1,911.19 1,911.19 Regular overtime 836.31 617.27 2,838.98 2,793.13 7,085.69 - Total Finance Department 2,500 2,747.50 617.27 2,838.98 2,793.13 8,996.88 Police Department Roll call 31,179.72 31,382.23 31,386.63 31,386.63 125,335.21 Preparation and participation in daily roll call, checking equipment, and providing assignments at the beginning of each shift. FLSA 22,825.84 23,511.62 23,258.00 23,091.48 92,686.94 The Fair Labor Standards Act provides exceptions to the seven day work period for police and fire employees due to the nature of 24 hour shifts in fire and 12 hour shifts for police. While this exception allows more hours worked than 40 per week before overtime is required, these shifts slightly exceed the limit so compensation must be adjusted accordingly. Shift holdover 18,424.90 29,841.37 21,082.99 18,565.51 87,914.77 Completion of arrest or assignment which occurs near end of a shift. Regular/Speciality recall 22,244.50 21,133.06 50,057.41 30,152.95 123,587.92 Need based recall of officers with specific certifications or training. Includes Evidence Technicians, Accident Investigators and Canine Officer. Meetings/Training 24,562.53 9,894.12 59,627.65 33,720.11 127,804.41 Primarily comprised of required training which cannot be completed while on duty. Also includes special team meetings as needed. Special Assignments 28,100.09 14,382.11 18,080.44 14,512.00 75,074.64 Private details (reimbursable) 3,755.03 15,807.67 6,393.36 5,968.21 31,924.27  Quarterly Overtime Report Fiscal Year 2012/13 First Second Third Fourth Budget Qtr. Qtr. Qtr. Qtr. Total Police Dept. (cont.) Court time 23,631.37 26,537.54 25,639.08 26,140.30 101,948.29 Minimum manning 44,909.08 37,716.34 57,593.13 61,570.55 201,789.10 Hireback of officers to maintain minimum required staffing of shift. This occurs when an officer is ill or injured, or called to participate in a regional investigation. Northbrook Days (partial reimb.) 302.16 22,840.59 23,142.75 Community relations 3,671.56 2,155.99 851.59 945.76 7,624.90 Includes National Night Out and other community events. 4th of July 12,038.72 247.10 494.19 12,780.01 NIPAS/NORTAF 4,303.67 9,749.22 15,725.03 4,228.00 34,005.92 Total Overtime Worked 239,949.17 245,198.96 309,695.31 250,775.69 1,045,619.13 LESS: Hours accumulated as PTO (70,494.02) (63,683.22) (93,911.55) $ (72,699.67) (300,788.46) Overtime Paid Out 700,000 169,455.15 181,515.74 215,783.76 178,076.02 744,830.67  Quarterly Overtime Report Fiscal Year 2012/13 First Second Third Fourth Budget Qtr. Qtr. Qtr. Qtr. Total Fire Department FLSA 6,867.00 7,682.00 7,946.00 7,908.00 30,403.00 The Fair Labor Standards Act provides exceptions to the seven day work period for police and fire employees due to the nature of 24 hour shifts in fire and 12 hour shifts for police. While this exception allows more hours worked than 40 per week before overtime is required, these shifts slightly exceed the limit so compensation must be adjusted accordingly. Shift holdover 5,718.00 4,579.00 7,100.00 3,922.00 21,319.00 Completion of an emergency call which occurs near the end of a shift. Regular/recall 15,743.00 5,360.00 6,684.00 2,810.00 30,597.00 Emergency call-back of a Full-time firefighter to staff reserve apparatus and/or a station due to an extended large scale incident, or multiple alarms. Meetings/Training 2,735.00 3,191.00 6,679.00 20,572.00 33,177.00 Required training which cannot be completed while on duty. Also includes special team meetings as needed. Special teams training 14,339.00 11,120.00 8,515.00 18,537.00 52,511.00 Specialized training for Dive, Technical Rescue, and Hazmat teams which cannot be completed while on duty. Minimum manning 87,162.00 99,323.00 39,224.00 75,346.00 301,055.00 Hireback of firefighters/paramedics to maintain minimum required staffing of shift. Mainly occurs when a firefighter is ill or injured. CERT Training (REIMBURS) 1,623.00 2,873.00 Open house 1,587.00 1,587.00 Northbrook Days 5,759.00 5,759.00 4th of July 1,267.00 1,267.00 Total Overtime Worked 133,831.00 140,224.00 79,021.00 129,095.00 477,675.00 LESS: Hours accumulated as PTO (14,795.00) (22,048.00) (16,541.00) (18,041.00) (71,425.00) Overtime Paid Out 333,700 119,036.00 118,176.00 62,480.00 111,054.00 406,250.00  Quarterly Overtime Report Fiscal Year 2012/13 First Second Third Fourth Budget Qtr. Qtr. Qtr. Qtr. Total Public Works Streets & sidewalks 505.75 39.81 2,039.78 1506.17 4,091.51 Snow & Ice control 26.39 4,200.60 26,512.29 83,321.87 114,061.15 Parkway & street lights 1,258.61 176.15 600.16 141.56 2,176.48 Storm sewer 1,594.52 1,182.06 1,666.51 10,482.84 14,925.93 Sanitary sewer 3,599.35 3,314.85 3,037.07 3,791.07 13,742.34 Village building 336.87 1,744.23 410.63 1,261.85 3,753.58 Fleet 2,447.81 1,811.85 - 2,387.77 6,647.43 Water Production & Dist. 27,922.17 16,145.31 17,985.45 15,836.39 77,889.32 Water main breaks 56,042.46 19,879.65 42,274.02 12,713.46 130,909.59 JULIE Locates 2,393.07 2,112.24 1,954.57 2,037.48 8,497.36 Engineering plan review & insp. 2,038.24 4,920.89 365.97 1,064.64 8,389.74 Northbrook Days - - - - - Family Dinner - - 1,183.23 - 1,183.23 Earth Day 4,763.93 - - 4,588.04 9,351.97 4th of July 1,973.79 265.42 - 0.00 2,239.21 Roll call 5,091.37 5,180.22 5,180.22 5,180.22 20,632.03 Trees & storm damage 1,457.91 580.74 1,637.87 763.69 4,440.21 Total Overtime Worked 111,452.24 61,554.02 104,847.77 145,077.05 422,931.08 LESS: Hours accumulated as PTO (33,950.24) (19,861.56) (50,730.35) (37,279.59) (141,821.74) Overtime Paid Out 352,845 77,502.00 41,692.46 54,117.42 107,797.46 281,109.34 General Fund 18,790.47 18,391.24 25,386.57 53,032.04 115,600.32 Water Fund 50,313.53 19,920.50 24,082.90 43,989.18 138,306.11 Sewer Fund 6,219.00 1,472.54 3,226.03 9,901.50 20,819.07 Storm Water Fund 2,179.00 1,908.18 1,421.92 874.74 6,383.84 77,502.00 41,692.46 54,117.42 107,797.46 281,109.34  Quarterly Overtime Report Fiscal Year 2012/13 First Second Third Fourth Budget Qtr. Qtr. Qtr. Qtr. Total Development & Planning Services Regular overtime 452.11 476.66 1,594.80 2,936.24 5,459.81 Total Dev. & Planning Services 6,000 452.11 476.66 1,594.80 2,936.24 5,459.81 GRAND TOTAL 1,396,045 369,288.19 342,478.13 339,319.40 403,499.18 1,454,584.90  Comparative Overtime Report First Quarter Second Quarter Third Quarter Fourth Quarter Total FY 11/12 FY 12/13 FY 11/12 FY 12/13 FY 11/12 FY 12/13 FY 11/12 FY 12/13 FY 11/12 FY 12/13 General Government Regular overtime - 95.43 - - - 2,504.44 663.90 842.33 663.90 3,442.20 Total General Government - 95.43 - 2,504.44 663.90 842.33 663.90 3,442.20 Finance Department Vehicle licenses 1,026.20 1,911.19 - - - - 1,026.20 1,911.19 Regular overtime 836.31 125.50 617.27 835.93 2,838.98 223.51 2,793.13 1,184.94 7,085.69 - - Total Finance Department 1,026.20 2,747.50 125.50 617.27 835.93 2,838.98 223.51 2,793.13 2,211.14 8,996.88 Police Department Roll call 29,935.95 31,179.72 29,834.09 31,382.23 29,634.78 31,386.63 29,870.94 31,386.63 119,275.76 125,335.21 FLSA 22,820.62 22,825.84 22,217.42 23,511.62 22,376.37 23,258.00 22,561.48 23,091.48 89,975.89 92,686.94 Shift holdover 18,091.89 18,424.90 25,210.52 29,841.37 23,038.27 21,082.99 17,414.07 18,565.51 83,754.75 87,914.77 Regular/Speciality recall 24,806.60 22,244.50 38,208.02 21,133.06 40,697.82 50,057.41 20,684.58 30,152.95 124,397.02 123,587.92 Meetings/Training 36,115.56 24,562.53 34,557.98 9,894.12 36,935.80 59,627.65 38,929.85 33,720.11 146,539.19 127,804.41 Special Assignments 22,689.68 28,100.09 21,320.89 14,382.11 8,716.77 18,080.44 24,445.78 14,512.00 77,173.12 75,074.64 NATO Summit - $14,608 Private details (reimbursable) 11,006.30 3,755.03 10,158.35 15,807.67 6,852.06 6,393.36 2,402.74 5,968.21 30,419.45 31,924.27 Court time 26,477.70 23,631.37 22,125.69 26,537.54 20,718.07 25,639.08 18,355.92 26,140.30 87,677.38 101,948.29 Minimum manning 42,110.53 44,909.08 60,178.82 37,716.34 32,342.25 57,593.13 30,522.94 61,570.55 165,154.54 201,789.10 Two vacant Patrol Officer positions. Northbrook Days (partial reimb.) 468.49 302.16 20,923.98 22,840.59 162.17 - 540.56 22,095.20 23,142.75 Community relations 5,288.75 3,671.56 972.08 2,155.99 1,441.10 851.59 3,332.21 945.76 11,034.14 7,624.90 4th of July 13,514.11 12,038.72 157.20 247.10 - - 494.19 13,671.31 12,780.01 NIPAS/NORTAF 7,942.93 4,303.67 3,233.92 9,749.22 7,051.50 15,725.03 8,426.07 4,228.00 26,654.42 34,005.92 Total Overtime Worked 261,269.11 239,949.17 289,098.96 245,198.96 229,966.96 309,695.31 217,487.14 250,775.69 997,822.17 1,045,619.13 LESS: Hours accumulated as PTO (67,233.56) (70,494.02) (60,010.53) (63,683.22) (68,151.01) (93,911.55) $ (69,337.03) $ (72,699.67) (264,732.13) (300,788.46) Overtime Paid Out 194,035.55 169,455.15 229,088.43 181,515.74 161,815.95 215,783.76 148,150.11 178,076.02 733,090.04 744,830.67  Comparative Overtime Report First Quarter Second Quarter Third Quarter Fourth Quarter Total FY 11/12 FY 12/13 FY 11/12 FY 12/13 FY 11/12 FY 12/13 FY 11/12 FY 12/13 FY 11/12 FY 12/13 Fire Department FLSA 8,868.00 6,867.00 9,766.00 7,682.00 8,105.00 7,946.00 7,683.00 7,908.00 34,422.00 30,403.00 Shift holdover 6,650.00 5,718.00 6,829.00 4,579.00 4,849.00 7,100.00 5,636.00 3,922.00 23,964.00 21,319.00 Regular/recall 9,657.00 15,743.00 7,803.00 5,360.00 8,180.00 6,684.00 2,117.00 2,810.00 27,757.00 30,597.00 NATO Summit - $8,500 Meetings/Training 2,704.00 2,735.00 9,848.00 3,191.00 15,949.00 6,679.00 23,956.00 20,572.00 52,457.00 33,177.00 Special teams training 12,147.00 14,339.00 20,666.00 11,120.00 10,592.00 8,515.00 4,696.00 18,537.00 48,101.00 52,511.00 Minimum manning 63,162.00 87,162.00 65,339.00 99,323.00 22,887.00 39,224.00 25,172.00 75,346.00 176,560.00 301,055.00 Three vacant FF/Paramedic positions due to retirement and medical disability, 135 days FMLA, 19 days OJI. CERT Training (REIMBURS) 1,623.00 2,873.00 - 4,496.00 Open house 716.00 1,587.00 - - 716.00 1,587.00 Northbrook Days 7,572.00 5,759.00 - - 7,572.00 5,759.00 4th of July 1,706.00 1,267.00 - - - - 1,706.00 1,267.00 Total Overtime Worked 104,894.00 133,831.00 128,539.00 140,224.00 70,562.00 79,021.00 69,260.00 129,095.00 373,255.00 482,171.00 LESS: Hours accumulated as PTO (27,684.00) (14,795.00) (17,102.00) (22,048.00) (14,816.00) (16,541.00) (12,352.00) (18,041.00) (71,954.00) (71,425.00) Overtime Paid Out 77,210.00 119,036.00 111,437.00 118,176.00 55,746.00 62,480.00 56,908.00 111,054.00 301,301.00 410,746.00 Public Works Streets & sidewalks 1,855.55 505.75 328.00 39.81 850.78 2,039.78 1506.17 3,034.33 4,091.51 Snow & Ice control 26.39 0.00 4,200.60 48,918.15 26,512.29 19,971.27 83,321.87 68,889.42 114,061.15 Mild winter Parkway & street lights 778.90 1,258.61 242.00 176.15 - 600.16 256.70 141.56 1,277.60 2,176.48 Storm sewer 15,262.31 1,594.52 849.00 1,182.06 296.92 1,666.51 561.69 10,482.84 16,969.92 14,925.93 Decrease due to flood events on 5/29/11 and 7/22/11 Sanitary sewer 5,326.47 3,599.35 3,076.00 3,314.85 3,825.06 3,037.07 2,112.85 3,791.07 14,340.38 13,742.34 Village building 684.94 336.87 268.00 1,744.23 1,546.22 410.63 694.71 1,261.85 3,193.87 3,753.58 Fleet 1,347.32 2,447.81 2,587.00 1,811.85 8,317.46 - 757.95 2,387.77 13,009.73 6,647.43 Water Production & Dist. 20,482.65 27,922.17 10,955.00 16,145.31 11,161.91 17,985.45 16,140.62 15,836.39 58,740.18 77,889.32 With the increased number of water main breaks and the high water demand there were instances where we held/over or brought in WP operators and supervisor staff to help monitor and assist with production operations. Water main breaks 10,631.12 56,042.46 7,060.00 19,879.65 20,883.67 42,274.02 38,568.81 12,713.46 77,143.60 130,909.59 Increased water main breaks. FY 11/12 - 53. FY 12/13 - 163.  Comparative Overtime Report First Quarter Second Quarter Third Quarter Fourth Quarter Total FY 11/12 FY 12/13 FY 11/12 FY 12/13 FY 11/12 FY 12/13 FY 11/12 FY 12/13 FY 11/12 FY 12/13 JULIE Locates 2,729.72 2,393.07 3,739.00 2,112.24 2,008.00 1,954.57 1,091.56 2,037.48 9,568.28 8,497.36 Engineering plan review & insp. 1,587.39 2,038.24 5,647.00 4,920.89 2,582.00 365.97 903.45 1,064.64 10,719.84 8,389.74 Northbrook Days 1,836.90 0.00 0.00 0.00 - - - 1,836.90 - Family Dinner 0.00 0.00 1,919.00 1,183.23 - 1,919.00 1,183.23 Earth Day 4,763.93 0.00 0.00 - - 3,667.77 4,588.04 4th of July 4,191.57 1,973.79 0.00 265.42 - - 0.00 4,191.57 2,239.21 Roll call 5,107.49 5,091.37 4,419.00 5,180.22 4,943.00 5,180.22 4,942.97 5,180.22 19,412.46 20,632.03 Trees & storm damage 27,182.07 1,457.91 1,875.00 580.74 83.00 1,637.87 628.84 763.69 29,768.91 4,440.21 Decrease due to wind storms in June 2011 Total Overtime Worked 99,004.40 111,452.24 41,045.00 61,554.02 107,335.17 104,847.77 90,299.19 145,077.05 337,683.76 422,931.08 LESS: Hours accumulated as PTO (31,345.20) (33,950.24) (4,255.32) (19,861.56) (50,645.31) (50,730.35) (17,458.30) (37,279.59) (103,704.13) (141,821.74) Overtime Paid Out 67,659.20 77,502.00 36,789.68 41,692.46 56,689.86 54,117.42 72,840.89 107,797.46 233,979.63 281,109.34 General Fund 39,972.21 18,790.47 20,512.69 18,391.24 33,617.46 25,386.57 38,598.21 53,032.04 132,700.57 115,600.32 Water Fund 20,204.01 50,313.53 13,548.99 19,920.50 19,401.95 24,082.90 28,578.51 43,989.18 81,733.46 138,306.11 Sewer Fund 7,482.98 6,219.00 2,728.00 1,472.54 3,670.45 3,226.03 5,664.17 9,901.50 19,545.60 20,819.07 Storm Water Fund 2,179.00 1,908.18 1,421.92 874.74 - 6,383.84 67,659.20 77,502.00 36,789.68 41,692.46 56,689.86 54,117.42 72,840.89 107,797.46 233,979.63 281,109.34 Development & Planning Services Regular overtime 636.64 452.11 3,609.62 476.66 2,148.61 1,594.80 1,023.66 2,936.24 7,418.53 5,459.81 Total Dev. & Planning Services 636.64 452.11 3,609.62 476.66 2,148.61 1,594.80 1,023.66 2,936.24 7,418.53 5,459.81 GRAND TOTAL 340,567.59 369,288.19 381,050.23 342,478.13 277,236.35 339,319.40 279,810.07 403,499.18 1,278,664.24 1,454,584.90  MEMORANDUM TO: Richard A. Nahrstadt, Village Manager FROM: Jeffrey L. Rowitz, Director of Finance DATE: September 20, 2013 RE: FY 2013/14 First Quarter Financial Reports Attached please find the General Fund revenue and expense reports for the first quarter budget review. These reports show budgeted and actual results for the first quarter as well as staff’s current projections for the remainder of the fiscal year. The FY 2013/14 budget projected a General Fund surplus for the year of $444,200. As shown in the attached schedules, we are currently projecting the General Fund surplus to be $932,000. The material differences are described below. Revenues We currently estimate that revenues will be over budget by $301,685. Building permit activity and revenue continues to be strong. Through the first quarter, we have already realized 53% of our anticipated permit revenue for the fiscal year and we have raised our projection for the fiscal year by $400,000. When we prepared the budget, we estimated that sales taxes would provide a 1.5% increase from last year. After exceeding projections for 16 of the previous 18 months, sales taxes have not met expectations in two of the last three months. At this time, we are reducing our estimate for the fiscal year by 3% and are working with some of our major retailers to determine whether they expect this trend to continue, or whether they view it as a temporary drop coincidental with major construction on Lake Cook Road. Expenses We are currently projecting expenses to be $186,115 under budget. The savings is mainly attributed to an assessment that the budgeted roof replacement for the Public Works Center was not needed at this time.  Revenue and Expense Projections General Fund (without special revenue funds) * Fiscal Year 2013/14 Variance from Original Budget Original Amended Sept. 2013 Dec. 2013 March 2014 Audited Sept. 2013 Dec. 2013 March 2014 Audited Budget Budget Estimate Estimate Estimate Actual Estimate Estimate Estimate Actual Revenue $ 41,365,700 $ 41,365,700 $ 41,667,385 0.73% Expense $ 40,921,500 $ 40,938,780 $ 40,735,385 -0.45% Surplus (Deficit) $ 444,200 $ 426,920 $ 932,000 $ - $ - $ - Fund Balance $ 18,205,608 $ 18,188,328 $ 18,963,517 4.16% as a % of revenue 44.0% 44.0% 45.5% as a % of expense 44.5% 44.4% 46.6% Fund Balance above 40% target $ 1,659,328 $ 1,642,048 $ 2,296,563 $ - $ - $ - * Restricted revenues drug forfeiture and foreign fire taxes and the associated expenses have been deducted.  Village of Northbrook General Fund Revenue Projections Fiscal Year 2014 - First Quarter September 24, 2013 Projected Over (Under) Account FY 2012/13 First Quarter First Quarter FY14 FY14 Budget Number Actual Budget Actual Budget Estimate $ % Property Taxes 401-00/11 7,685,720 78,200 1,491,162 7,820,750 7,820,750 0 0.00% Township Road and Bridge Tax 401-06/16 456,927 3,800 73,226 380,000 400,000 20,000 5.26% Replacement Taxes Corporate 405-01 364,466 92,400 153,655 385,000 385,000 0 0.00% Township Road and Bridge 405-03 11,143 0 0 12,500 12,500 0 Total Replacement Taxes 375,609 92,400 153,655 397,500 397,500 0 0.00% Sales Tax Retail Sales Tax 421-00 12,344,248 3,154,515 2,881,300 12,652,445 12,275,000 (377,445) -2.98% Auto Rental Tax 421-01 11,946 3,000 2,594 12,000 11,000 (1,000) -8.33% Use Tax 421-03 525,915 134,300 121,849 537,355 553,940 16,585 3.09% Total Sales Tax 12,882,109 3,291,815 3,005,743 13,201,800 12,839,940 (361,860) -2.74% Income Tax State Income Tax 422-00 3,111,609 790,800 851,757 3,164,415 3,098,100 (66,315) -2.10% Total Income Taxes 3,111,609 790,800 851,757 3,164,415 3,098,100 (66,315) -2.10%  Projected Over (Under) Account FY 2012/13 First Quarter First Quarter FY14 FY14 Budget Number Actual Budget Actual Budget Estimate $ % Other Taxes Hotel/Motel Occupancy Tax 407-01 785,140 215,000 236,672 750,000 800,000 50,000 6.67% Utility Tax 407-03/04 1,124,312 262,400 275,291 1,050,000 1,100,000 50,000 4.76% Telecommunications Tax 478-06 1,041,003 625,000 659,954 2,500,000 2,750,000 250,000 10.00% Admissions/Entertainment Tax 407-02 114,267 27,500 24,663 110,000 110,000 0 0.00% Total Other Taxes 3,064,722 1,129,900 1,196,580 4,410,000 4,760,000 350,000 7.94% Permits Building 452-00 1,550,034 275,000 583,032 1,100,000 1,500,000 400,000 36.36% Alarm 454-03 4,050 1,900 1,375 7,500 7,000 (500) -6.67% Total Permits 1,554,084 276,900 584,407 1,107,500 1,507,000 399,500 36.07% Licenses Animal 435-01 21,522 20,000 19,263 21,500 21,500 0 0.00% Business/Liquor 435-02/04 313,236 7,500 25,042 335,000 335,000 0 0.00% Vehicle 435-05 583,659 556,000 546,000 585,000 585,000 0 0.00% Total Licenses 918,417 583,500 590,305 941,500 941,500 0 0.00% Interest Income General Fund 426-01 46,727 25,000 0 100,000 75,000 (25,000) -25.00% Property Tax 426-09/19 110 400 0 1,500 100 (1,400) -93.33% Total Interest Income 46,837 25,400 0 101,500 75,100 (26,400) -26.01% Fees: RFPD Fees 451-00 2,420,839 0 0 2,491,000 2,491,000 0 0.00% RED Center Administration Fees 451-01 18,500 0 0 20,000 20,000 0 0.00% Elevator Inspections 452-01 50,610 0 7,865 52,200 52,200 0 0.00% Franchise Fees: Cable Television 478-01 635,585 159,940 170,752 640,000 650,000 10,000 1.56% Total Franchise Fees 635,585 159,940 170,752 640,000 650,000 10,000 1.56% Alarm Services Fees: Police Alarms 454-00 115,907 15,000 22,390 135,000 135,000 0 0.00% Fire Alarms 454-01/02 73,346 17,250 18,697 67,000 67,000 0 0.00% Total Alarm Services Fees 189,253 32,250 41,087 202,000 202,000 0 0.00%  Projected Over (Under) Account FY 2012/13 First Quarter First Quarter FY14 FY14 Budget Number Actual Budget Actual Budget Estimate $ % Petitioner Fees: Plan Commission 457-00 17,957 5,000 5,290 20,000 20,000 0 0.00% Zoning Board of Appeals 479-00 0 1,250 0 5,000 5,000 0 0.00% Total Petitioner Fees 17,957 6,250 5,290 25,000 25,000 0 0.00% Total Fees 3,332,744 198,440 224,994 3,430,200 3,440,200 10,000 0.29% Rental Income: Commuter Station: The Grind 461-05 6,981 1,750 1,910 7,000 7,000 0 0.00% Total Rental Income 6,981 1,750 1,910 7,000 7,000 0 0.00% Fines: Ordinance Violations 458-01 52,750 12,500 13,992 50,000 50,000 0 0.00% Traffic Court Fines 458-02 156,036 40,000 27,669 160,000 150,000 (10,000) -6.25% Total Fines 208,786 52,500 41,661 210,000 200,000 (10,000) -4.76%  Projected Over (Under) Account FY 2012/13 First Quarter First Quarter FY14 FY14 Budget Number Actual Budget Actual Budget Estimate $ % Interfund Transfers: Sanitary Sewer Fund 475-14 452,880 235,500 235,503 471,005 471,005 0 0.00% Senior Housing Fund 475-15 73,960 38,460 38,460 76,920 76,920 0 0.00% Stormwater Fund 475-16 70,000 36,400 36,400 72,800 72,800 0 0.00% Infrastructure CPF Fund 475-40 150,000 0 0 0 0 0 Water Production Fund 475-21 608,445 316,365 316,365 632,735 632,735 0 0.00% Water Distribution Fund 475-21 1,039,230 540,405 540,405 1,080,810 1,080,810 0 0.00% Parking Fund 475-22 97,850 50,880 50,883 101,765 101,765 0 0.00% Cemetary Fund 475-20 1,385 725 725 1,450 1,450 0 0.00% Total Interfund Transfers 2,493,750 1,218,735 1,218,741 2,437,485 2,437,485 0 0.00% Charges for Services: Overtime Reimb. - Police/Fire/Dev/PW 473-13:17 54,323 10,000 5,513 40,000 40,000 0 0.00% GIS Service Fees 473-21 0 250 0 1,000 1,000 0 0.00% Antenna Lease Fees 476-01 224,473 37,110 36,361 218,300 218,300 0 0.00% Weed Cutting/Tree Removal Fees 477-02/05 216 250 0 1,000 500 (500) -50.00% Sign Material Sales 477-06 0 250 0 1,000 500 (500) -50.00% Reforestation Fees 477-07 15,350 2,500 4,100 10,000 15,000 5,000 50.00% IDOT Signal Maintenance Fees 477-10 0 625 0 2,500 2,500 0 0.00% Toll Road Responses-Fire/EMS 477-31/32 3,150 5,000 700 20,000 16,000 (4,000) -20.00% Ambulance Transportation Fee 480-02 1,000,163 224,910 195,708 900,000 900,000 0 0.00% Glenbrook North Police Service 480-03 102,787 0 0 105,000 105,000 0 0.00% Summer School Crossing Guards 480-04 5,864 1,250 6,313 5,000 10,000 5,000 100.00% Training Fees (Police/Fire) 480-21/31 0 1,250 0 5,000 5,000 0 0.00% Total Charges for Services 1,406,326 283,395 248,695 1,308,800 1,313,800 5,000 0.38%  Projected Over (Under) Account FY 2012/13 First Quarter First Quarter FY14 FY14 Budget Number Actual Budget Actual Budget Estimate $ % Miscellaneous: Surplus Equipment Sales 473-03 35,882 15,000 0 60,000 50,000 (10,000) -16.67% Retail Sale Permits 473-06 7,295 2,500 2,695 10,000 10,000 0 0.00% Miscellaneous Income 473-07/09/20 89,112 107,460 47,134 430,000 430,000 0 0.00% Grants 481-15/17/18 21,774 0 22,860 0 22,860 22,860 Court-Ordered DUI Reimbursements 473-08 - 250 0 1,000 750 (250) -25.00% Raffle/Facility Use Fees 473-10/18 360 53 270 150 300 150 100.00% Frontage Deposit Fees 473-11 1,185 375 0 1,500 1,000 (500) -33.33% State Route Maintenance 475-04 17,524 5,000 0 20,000 15,000 (5,000) -25.00% Traffic Signal/Street Light Damage 477-03/04 8,187 1,250 0 5,000 5,000 0 0.00% Impound Fees 477-08 480 250 120 1,000 500 (500) -50.00% Miscellaneous Reimbursements 477-09 29,595 1,250 0 5,000 30,000 25,000 500.00% Annexation Fees 480-19 59,618 39,360 23,508 157,500 157,500 0 0.00% E-911 Surcharge Fees 482-04/07 461,807 75,000 62,354 300,000 250,000 (50,000) -16.67% Bond Proceeds 406-02 275,000 0 22,638 1,456,100 1,456,100 0 0.00% Total Miscellaneous 1,007,819 247,748 181,579 2,447,250 2,429,010 (18,240) -0.75% TOTAL GENERAL CORPORATE FUND 38,552,440 8,275,283 9,864,415 41,365,700 41,667,385 301,685 0.73%  Village of Northbrook General Corporate Fund Expenditure Summary By Department (Without Special Revenue Funds) FY 2013/14 - First Quarter September 24, 2013 Projected First Quarter First Quarter Over (Under) YTD YTD FY 14 FY 14 Budget Budget Actual Budget Estimate $ % Reason LEGISLATIVE Personal Services 10,345 10,300 41,400 41,400 - 0.00% Fringe Benefits 775 788 3,100 3,100 - 0.00% Contractual Services 92,350 106,989 248,350 265,630 17,280 6.96% Additional contributions for Youth Services of Glenview & Northbrook and the NCDAA Total 103,470 118,077 292,850 310,130 17,280 5.90% ADMINISTRATIVE Personal Services 344,590 358,202 1,397,070 1,345,908 (51,162) -3.66% Full time GIS position eliminated through attrition and increased use of contractual services. Fringe Benefits 153,240 152,775 449,880 439,320 (10,560) -2.35% Full time GIS position eliminated through attrition. Contractual Services 210,250 130,412 780,100 831,262 51,162 6.56% Increased contractual services for GIS. Commodities 1,190 3,239 4,750 4,750 - 0.00% Capital Outlay 212,165 945 849,000 849,000 - 0.00% Total 921,435 645,573 3,480,800 3,470,240 (10,560) -0.30% Total w/o Capital 709,270 644,628 2,631,800 2,621,240 (10,560) -0.40% LEGAL Contractual Services 585,400 585,400 - 0.00% Total - - 585,400 585,400 - 0.00% FINANCE Personal Services 196,190 191,522 756,950 756,950 - 0.00%  Projected First Quarter First Quarter Over (Under) YTD YTD FY 14 FY 14 Budget Budget Actual Budget Estimate $ % Reason Fringe Benefits 100,520 98,428 280,910 280,910 - 0.00% Contractual Services 65,740 79,674 206,790 206,790 - 0.00% Commodities 6,645 4,888 26,600 20,000 (6,600) -24.81% Capital Outlay 500 1,320 2,000 2,000 - 0.00% Total 369,595 375,832 1,273,250 1,266,650 (6,600) -0.52% Total w/o Capital 369,095 374,512 1,271,250 1,264,650 (6,600) -0.52% POLICE Personal Services 2,337,435 2,403,983 9,610,650 9,748,280 137,630 1.43% Reflects increased OT costs for hirebacks. Partially offset by temporary position vacancies. Fringe Benefits 786,175 804,181 1,902,995 1,905,000 2,005 0.11% Reflects increased OT costs for hirebacks. Partially offset by temporary position vacancies. Contractual Services 499,080 439,134 1,418,655 1,418,655 - 0.00% Commodities 138,275 119,685 553,325 553,325 - 0.00% Capital Outlay 102,760 53,322 704,100 704,100 - 0.00% Total 3,863,725 3,820,305 14,189,725 14,329,360 139,635 0.98% Total w/o Capital 3,760,965 3,766,983 13,485,625 13,625,260 139,635 1.04% FIRE Personal Services 1,894,490 1,872,873 7,877,555 7,768,000 (109,555) -1.39% Timing of filling vacant positions. Fringe Benefits 679,290 673,118 1,467,685 1,462,500 (5,185) -0.35% Timing of filling vacant positions. Contractual Services 462,090 420,846 1,332,715 1,333,000 285 0.02% Commodities 113,170 72,565 452,890 462,200 9,310 2.06% Anticipated increases for vehicle maintenance. Capital Outlay 2,490 - 10,000 10,000 - 0.00% Total 3,151,530 3,039,402 11,140,845 11,035,700 (105,145) -0.94% Total w/o Capital 3,149,040 3,039,402 11,130,845 11,025,700 (105,145) -0.94%  Projected First Quarter First Quarter Over (Under) YTD YTD FY 14 FY 14 Budget Budget Actual Budget Estimate $ % Reason PUBLIC WORKS Personal Services 808,515 801,437 3,320,570 3,283,945 (36,625) -1.10% Retirement of Administrative Assistant, position vacant for roughly three months. Position reclassified to Administrative Clerk at a lower pay rate. Fringe Benefits 424,510 418,055 1,248,870 1,241,590 (7,280) -0.58% Retirement of Administrative Assistant, position vacant for roughly three months. Position reclassified to Administrative Clerk at a lower pay rate. Contractual Services 575,575 428,743 1,851,550 1,841,550 (10,000) -0.54% Savings on HVAC maintenance contract Commodities 168,780 121,153 711,250 711,250 - 0.00% Capital Outlay 100,000 24,614 852,120 665,300 (186,820) -21.92% An assessment of Public Works Roof showed that replacedment at this time was not needed. Budgeted funds were used to complete two smaller projects (PW Mechanicals Screening and hatch installation, HVAC replacement at FS 10 and 12) at a lower cost. Some minor savings on two vehicles purchased before September. Total 2,077,380 1,794,002 7,984,360 7,743,635 (240,725) -3.01% Total w/o Capital 1,977,380 1,769,388 7,132,240 7,078,335 (53,905) -0.76%  Projected First Quarter First Quarter Over (Under) YTD YTD FY 14 FY 14 Budget Budget Actual Budget Estimate $ % Reason DEVELOPMENT & PLANNING Personal Services 244,330 255,548 1,000,265 1,020,265 20,000 2.00% Increased hours for part-time employee to cover extended medical absence of full-time employee. Fringe Benefits 187,285 184,128 489,695 489,695 - 0.00% Contractual Services 140,375 138,585 478,960 478,960 - 0.00% Commodities 860 1,580 3,450 3,450 - 0.00% Capital Outlay 475 - 1,900 1,900 - 0.00% Total 573,325 579,841 1,974,270 1,994,270 20,000 1.01% Total w/o Capital 572,850 579,841 1,972,370 1,992,370 20,000 1.01% ALL DEPARTMENTS Total 11,060,460 10,373,032 40,921,500 40,735,385 (186,115) -0.45% Total w/o Capital 10,538,600 10,174,754 38,502,380 37,607,555 (16,575) -0.04% TOTAL BY CLASS Personal Services 5,835,895 5,893,865 24,004,460 23,964,748 (39,712) -0.17% Fringe Benefits 2,331,795 2,331,473 5,843,135 5,822,115 (21,020) -0.36% Contractual Services 2,045,460 1,744,383 6,902,520 6,961,247 58,727 0.85% Commodities 428,920 323,110 1,752,265 1,754,975 2,710 0.15% Capital Outlay 418,390 80,201 2,419,120 2,232,300 (186,820) -7.72% Total 11,060,460 10,373,032 40,921,500 40,735,385 (186,115) -0.45% PROJECTED REVENUES 41,365,700 41,667,385 301,685 0.73% SURPLUS / (DEFICIT) 444,200 932,000 PROJECTED FUND BALANCE 18,205,608 18,963,517 Fund Balance as a % of Revenue 44.0% 45.5% Fund Balance as a % of Expense 44.5% 46.6% Fund Balance above 40% policy 1,659,328 2,296,563  Village of Northbrook Comparative Sales Tax Collections Fiscal Year 2013/14 GAAP Basis Liability Collection Disbursement Budgeted Month Month Month 2009-10 2010-11 2011-12 2012-13 2013-14 Amount Feb Mar May 865,582 885,373 993,014 1,012,201 1,034,800 Mar Apr Jun 1,085,532 1,142,555 1,179,767 1,179,072 1,205,400 Apr May July 967,598 1,013,811 1,082,343 1,122,109 1,097,293 1,147,150 May Jun Aug 988,707 1,078,377 1,193,929 1,204,629 1,266,803 1,231,300 Jun Jul Sep 1,135,466 1,153,113 1,258,768 1,333,790 1,251,288 1,363,560 Jul Aug Oct 969,579 1,038,674 1,022,824 1,059,683 1,063,525 Aug Sep Nov 1,039,981 1,040,610 1,147,063 1,189,263 1,220,800 Sep Oct Dec 1,123,137 1,118,357 1,183,982 1,304,942 1,334,100 Oct Nov Jan 1,026,086 1,055,850 1,081,807 1,178,118 1,204,400 Nov Dec Feb 1,024,897 1,145,298 1,183,531 1,307,382 1,341,560 Dec Jan Mar 1,469,248 1,545,773 1,702,654 1,707,000 1,745,100 Jan Feb Apr 870,366 942,125 975,448 1,019,737 1,052,500 $ 12,566,178 $ 13,159,916 $ 14,005,130 $ 14,617,926 3,615,383 14,944,195 2013/14 Budgeted Sales Tax Revenue $ 14,944,195 Percent Collected 24.19% Current Year Projection Based Upon Recent Trends $ 14,472,552 Over (Under) Budget $ (471,643) Percentage Over (Under) Budget (3.16)%  Fiscal Year Sales Tax Receipts by Month GAAP Basis $1,300,000 $1,200,000 $1,100,000 $1,000,000 $900,000 FY 09/10 $800,000 FY 10/11 $700,000 FY 11/12 $600,000 FY 12/13 $500,000 FY 13/14 $400,000 $300,000 $200,000 $100,000 $0 July Aug Sep Budget to Actual Sales Tax Collections FY 2013/14 - GAAP Basis $1,500,000 $1,400,000 $1,300,000 $1,200,000 $1,100,000 $1,000,000 $900,000 $800,000 $700,000 Budget $600,000 Actual $500,000 $400,000 $300,000 $200,000 $100,000 $0 July Aug Sep August sales tax receipts were $112,272 below budget. The September receipts reflect sales made in June.  Sales Tax Receipts Last 12 Months October 2012 - September 2013 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 Budget $600,000 Actual $400,000 $200,000 $0  Sales Tax Receipts Last 18 Months April 2012 - September 2013 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 Budget $600,000 Actual $400,000 $200,000 $0 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13  Sales Tax by Standard Industrial Code 1st Two Quarters $1,400,000 $1,200,000 $1,000,000 $800,000 2007 2008 $600,000 2009 2010 $400,000 2011 2012 2013 $200,000 $0  Quarterly Overtime Report Fiscal Year 2013/14 First Second Third Fourth Budget Qtr. Qtr. Qtr. Qtr. Total General Government Regular overtime 67.50 67.50 Total General Government 5,000 67.50 - - - 67.50 Finance Department Vehicle licenses - Regular overtime 3,881.62 3,881.62 - Total Finance Department 3,000 3,881.62 - - - 3,881.62 Police Department Roll call 32,612.58 32,612.58 Preparation and participation in daily roll call, checking equipment, and providing assignments at the beginning of each shift. FLSA 23,694.04 23,694.04 The Fair Labor Standards Act provides exceptions to the seven day work period for police and fire employees due to the nature of 24 hour shifts in fire and 12 hour shifts for police. While this exception allows more hours worked than 40 per week before overtime is required, these shifts slightly exceed the limit so compensation must be adjusted accordingly. Shift holdover 17,157.44 17,157.44 Completion of arrest or assignment which occurs near end of a shift. Regular/Speciality recall 42,465.30 42,465.30 Need based recall of officers with specific certifications or training. Includes Evidence Technicians, Accident Investigators and Canine Officer. Meetings/Training 33,691.41 33,691.41 Primarily comprised of required training which cannot be completed while on duty. Also includes special team meetings as needed. Special Assignments 17,319.74 17,319.74 Private details (reimbursable) 7,239.88 7,239.88  Quarterly Overtime Report Fiscal Year 2013/14 First Second Third Fourth Budget Qtr. Qtr. Qtr. Qtr. Total Police Dept. (cont.) Court time 22,943.28 22,943.28 Minimum manning 75,117.18 75,117.18 Hireback of officers to maintain minimum required staffing of shift. This occurs when an officer is ill or injured, or called to participate in a regional investigation. Northbrook Days (partial reimb.) 3,724.06 3,724.06 Community relations 1,654.83 1,654.83 Includes National Night Out and other community events. 4th of July 13,103.44 13,103.44 NIPAS/NORTAF 16,144.66 16,144.66 Total Overtime Worked 306,867.84 - - - 306,867.84 LESS: Hours accumulated as PTO (90,923.51) (90,923.51) Overtime Paid Out 796,910 215,944.33 - - - 215,944.33  Quarterly Overtime Report Fiscal Year 2013/14 First Second Third Fourth Budget Qtr. Qtr. Qtr. Qtr. Total Fire Department FLSA 8,905.00 8,905.00 The Fair Labor Standards Act provides exceptions to the seven day work period for police and fire employees due to the nature of 24 hour shifts in fire and 12 hour shifts for police. While this exception allows more hours worked than 40 per week before overtime is required, these shifts slightly exceed the limit so compensation must be adjusted accordingly. Shift holdover 5,267.00 5,267.00 Completion of an emergency call which occurs near the end of a shift. Regular/recall 4,575.00 4,575.00 Emergency call-back of a Full-time firefighter to staff reserve apparatus and/or a station due to an extended large scale incident, or multiple alarms. Meetings/Training 2,573.00 2,573.00 Required training which cannot be completed while on duty. Also includes special team meetings as needed. Special teams training 10,623.00 10,623.00 Specialized training for Dive, Technical Rescue, and Hazmat teams which cannot be completed while on duty. Minimum manning 84,527.00 84,527.00 Hireback of firefighters/paramedics to maintain minimum required staffing of shift. Mainly occurs when a firefighter is ill or injured. CERT Training (REIMBURS) - Open house - - Northbrook Days 816.00 816.00 4th of July 784.00 784.00 Total Overtime Worked 118,070.00 - - - 118,070.00 LESS: Hours accumulated as PTO (14,847.00) (14,847.00) Overtime Paid Out 484,950 103,223.00 - - - 103,223.00  Quarterly Overtime Report Fiscal Year 2013/14 First Second Third Fourth Budget Qtr. Qtr. Qtr. Qtr. Total Public Works Streets & sidewalks 4,660.04 4,660.04 Snow & Ice control - - Parkway & street lights 410.02 410.02 Storm sewer 5,471.41 5,471.41 Sanitary sewer 4,246.41 4,246.41 Village building 1,069.41 1,069.41 Fleet 190.68 190.68 Water Production & Dist. 13,729.74 13,729.74 Water main breaks 2,392.94 2,392.94 JULIE Locates 3,281.19 3,281.19 Engineering plan review & insp. 2,429.57 2,429.57 Northbrook Days - - Family Dinner - - Earth Day - - Misc. Special Events 5,537.90 4th of July 2,261.82 2,261.82 Roll call 5,305.05 5,305.05 Trees & storm damage 2,899.72 2,899.72 Total Overtime Worked 53,885.90 - - - 48,348.00 LESS: Hours accumulated as PTO (18,718.11) (18,718.11) Overtime Paid Out 359,895 35,167.79 - - - 29,629.89 General Fund 16,661.72 16,661.72 Water Fund 14,012.75 14,012.75 Sewer Fund 4,196.05 4,196.05 Storm Water Fund 297.27 297.27 35,167.79 - - - 35,167.79  Quarterly Overtime Report Fiscal Year 2013/14 First Second Third Fourth Budget Qtr. Qtr. Qtr. Qtr. Total Development & Planning Services Regular overtime 7,180 2,363.43 2,363.43 Total Dev. & Planning Services 6,000 2,363.43 - - - 2,363.43 GRAND TOTAL 1,655,755 360,647.67 - - - 360,647.67  Comparative Overtime Report First Quarter Second Quarter Third Quarter Fourth Quarter Total FY 12/13 FY 13/14 FY 12/13 FY 13/14 FY 12/13 FY 13/14 FY 12/13 FY 13/14 FY 12/13 FY 13/14 General Government Regular overtime 95.43 67.50 95.43 67.50 Total General Government 95.43 67.50 - - - - 95.43 67.50 Finance Department Vehicle licenses 1,911.19 1,417.18 - - - - 1,911.19 1,417.18 Regular overtime 836.31 2,464.44 836.31 2,464.44 - - Total Finance Department 2,747.50 3,881.62 - - - - - - 2,747.50 3,881.62 Police Department Roll call 31,179.72 32,612.58 31,179.72 32,612.58 FLSA 22,825.84 23,694.04 22,825.84 23,694.04 Shift holdover 18,424.90 17,157.44 18,424.90 17,157.44 Regular/Speciality recall 22,244.50 42,465.30 22,244.50 42,465.30 Special traffic details for seat belt and DUI enforcement. Funded by grants. Meetings/Training 24,562.53 33,691.41 24,562.53 33,691.41 Timing of scheduled quarterly training. Special Assignments 28,100.09 17,319.74 28,100.09 17,319.74 Private details (reimbursable) 3,755.03 7,239.88 3,755.03 7,239.88 Court time 23,631.37 22,943.28 23,631.37 22,943.28 Minimum manning 44,909.08 75,117.18 44,909.08 75,117.18 Three vacant Patrol positions. Northbrook Days (partial reimb.) 302.16 3,724.06 302.16 3,724.06 Community relations 3,671.56 1,654.83 3,671.56 1,654.83 4th of July 12,038.72 13,103.44 12,038.72 13,103.44 NIPAS/NORTAF 4,303.67 16,144.66 4,303.67 16,144.66 Total Overtime Worked 239,949.17 306,867.84 - - - - - - 239,949.17 306,867.84 LESS: Hours accumulated as PTO (70,494.02) (90,923.51) (70,494.02) (90,923.51) Overtime Paid Out 169,455.15 215,944.33 - - - - - - 169,455.15 215,944.33  Comparative Overtime Report First Quarter Second Quarter Third Quarter Fourth Quarter Total FY 12/13 FY 13/14 FY 12/13 FY 13/14 FY 12/13 FY 13/14 FY 12/13 FY 13/14 FY 12/13 FY 13/14 Fire Department FLSA 6,867.00 8,905.00 6,867.00 8,905.00 Shift holdover 5,718.00 5,267.00 5,718.00 5,267.00 Regular/recall 15,743.00 4,575.00 15,743.00 4,575.00 NATO Summit FY 12/13 - $8,500 Meetings/Training 2,735.00 2,573.00 2,735.00 2,573.00 Special teams training 14,339.00 10,623.00 14,339.00 10,623.00 Minimum manning 87,162.00 84,527.00 87,162.00 84,527.00 CERT Training (REIMBURS) - - - Open house - - - Northbrook Days 816.00 - 816.00 4th of July 1,267.00 784.00 1,267.00 784.00 Total Overtime Worked 133,831.00 118,070.00 - - - - - - 133,831.00 118,070.00 LESS: Hours accumulated as PTO (14,795.00) (14,847.00) (14,795.00) (14,847.00) Overtime Paid Out 119,036.00 103,223.00 - - - - - - 119,036.00 103,223.00 Public Works Streets & sidewalks 505.75 4,660.04 505.75 4,660.04 Snow & Ice control 26.39 - 26.39 - Parkway & street lights 1,258.61 410.02 1,258.61 410.02 Storm sewer 1,594.52 5,471.41 1,594.52 5,471.41 Sanitary sewer 3,599.35 4,246.41 3,599.35 4,246.41 Village building 336.87 1,069.41 336.87 1,069.41 Fleet 2,447.81 190.68 2,447.81 190.68 Water Production & Dist. 27,922.17 13,729.74 27,922.17 13,729.74 During the first quarter of FY 2012/13, a series of valves were installed along Waukegan Road to minimize the number of customers impacted by water main breaks. This work was largely done after hours to reduce impact on traffic. Water main breaks 56,042.46 2,392.94 56,042.46 2,392.94 FY 13/14 - 78 fewer water main breaks through first quarter. JULIE Locates 2,393.07 3,281.19 2,393.07 3,281.19 Engineering plan review & insp. 2,038.24 2,429.57 2,038.24 2,429.57 Northbrook Days 0.00 - - - Family Dinner - - -  Comparative Overtime Report First Quarter Second Quarter Third Quarter Fourth Quarter Total FY 12/13 FY 13/14 FY 12/13 FY 13/14 FY 12/13 FY 13/14 FY 12/13 FY 13/14 FY 12/13 FY 13/14 Earth Day 4,763.93 - Misc. Special Events 5,537.90 4th of July 1,973.79 2,261.82 1,973.79 2,261.82 Roll call 5,091.37 5,305.05 5,091.37 5,305.05 Trees & storm damage 1,457.91 2,899.72 1,457.91 2,899.72 Total Overtime Worked 111,452.24 53,885.90 - - - - - - 111,452.24 53,885.90 LESS: Hours accumulated as PTO (33,950.24) (18,718.11) (33,950.24) (18,718.11) Overtime Paid Out 77,502.00 35,167.79 - - - - - - 77,502.00 35,167.79 General Fund 18,790.47 16,661.72 18,790.47 16,661.72 Water Fund 50,313.53 14,012.75 50,313.53 14,012.75 Sewer Fund 6,219.00 4,196.05 6,219.00 4,196.05 Storm Water Fund 2,179.00 297.27 2,179.00 297.27 77,502.00 35,167.79 - - - - - - 77,502.00 35,167.79 Development & Planning Services Regular overtime 452.11 2,363.43 452.11 2,363.43 Total Dev. & Planning Services 452.11 2,363.43 - - - - - - 452.11 2,363.43 GRAND TOTAL 369,288.19 360,647.67 - - - - - - 369,288.19 360,647.67  Village of Northbrook Schedule of General Obligation Debt FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19 FY19/20 FY20/21 FY21/22 FY22/23 FY34/35 FY35/36 FY36/37 DEBT SERVICE FUND Total 2004 Pension Obligation Bonds Principal 185,000 195,000 205,000 220,000 230,000 240,000 250,000 265,000 275,000 290,000 8,790,000 15,380,000 Interest 738,240 729,360 720,000 710,160 699,600 688,560 677,040 665,040 652,320 639,120 421,920 13,298,160 Subtotal 923,240 924,360 925,000 930,160 929,600 928,560 927,040 930,040 927,320 929,120 9,211,920 28,678,160 2005 Corporate Purpose Bonds Principal 210,000 210,000 Interest 7,350 7,350 Subtotal 217,350 - - - - - - - - 217,350 2006 Corporate Purpose Bonds Principal 418,754 432,800 851,554 Interest 34,062 17,312 51,374 Subtotal 452,816 450,112 - - - - - - - 902,928 2007 Corporate Purpose Bonds Principal 297,000 370,000 321,300 334,800 345,600 361,800 372,600 388,800 405,000 423,900 6,026,500 Interest 254,577 242,697 230,385 217,131 202,902 188,214 172,837 157,002 140,478 123,265 2,254,565 Subtotal 551,577 612,697 551,685 551,931 548,502 550,014 545,437 545,802 545,478 547,165 8,281,065 2008 Corporate Purpose Bonds Principal 620,000 650,000 675,000 705,000 740,000 770,000 805,000 845,000 880,000 925,000 14,145,000 Interest 596,931 577,556 551,556 522,869 492,906 461,456 428,731 394,519 358,606 321,206 5,737,692 Subtotal 1,216,931 1,227,556 1,226,556 1,227,869 1,232,906 1,231,456 1,233,731 1,239,519 1,238,606 1,246,206 19,882,692 2010 Corporate Purpose Bonds Principal 467,290 483,720 500,155 516,590 53,020 54,455 57,320 58,755 60,185 61,620 2,808,930 Interest 90,479 76,564 62,159 47,264 31,874 30,389 28,969 26,644 26,699 24,004 564,519 Subtotal 557,769 560,284 562,314 563,854 84,894 84,844 86,289 85,399 86,884 85,624 3,373,449 2011 Corporate Purpose Bonds Principal 115,000 120,000 120,000 125,000 125,000 130,000 130,000 135,000 140,000 140,000 3,000,000 Interest 94,060 91,760 89,360 86,960 83,210 79,460 75,560 71,660 67,610 63,410 1,159,527 Subtotal 209,060 211,760 209,360 211,960 208,210 209,460 205,560 206,660 207,610 203,410 4,159,527 2012 Corporate Purpose Bonds Principal 140,715 296,054 797,223 796,821 1,277,174 1,962,582 1,990,397 2,528,954 2,577,182 66,720 12,792,442 Interest 142,429 143,775 138,802 130,456 140,668 139,972 113,359 104,679 59,606 8,505 1,144,051 Subtotal 283,144 439,829 936,025 927,277 1,417,842 2,102,554 2,103,756 2,633,633 2,636,788 75,225 13,936,493 2013 Corporate Purpose Bonds Principal 38,161 39,454 40,748 42,042 43,335 44,629 45,922 47,216 73,088 76,322 80,202 1,210,149 Interest 14,372 45,386 45,386 44,241 43,058 41,835 40,574 39,274 37,935 36,558 10,333 7,044 3,609 690,351 Subtotal 14,372 45,386 83,547 83,695 83,806 83,877 83,909 83,903 83,857 83,774 83,421 83,366 83,811 1,900,500  Village of Northbrook Schedule of General Obligation Debt FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19 FY19/20 FY20/21 FY21/22 FY22/23 FY34/35 FY35/36 FY36/37 Total - CURRENT Principal 2,453,759 2,547,574 2,656,839 2,737,665 2,811,542 3,560,879 3,648,652 4,266,138 4,383,289 1,954,456 8,863,088 76,322 80,202 56,424,575 Interest 1,972,500 1,924,410 1,837,648 1,759,081 1,694,218 1,629,886 1,537,070 1,458,818 1,343,254 1,216,068 432,253 7,044 3,609 24,907,589 Total Debt Service Fund 4,426,259 4,471,984 4,494,487 4,496,746 4,505,760 5,190,765 5,185,722 5,724,956 5,726,543 3,170,524 9,295,341 83,366 83,811 81,332,164 Paid From 1/4% HR Sales Tax 1,977,568 2,052,013 1,987,601 1,991,760 1,989,618 1,990,930 1,984,728 1,991,981 1,991,694 1,996,781 - - - 32,323,284 Total Net Debt Service 2,448,691 2,419,971 2,506,886 2,504,986 2,516,142 3,199,835 3,200,994 3,732,975 3,734,849 1,173,743 9,295,341 83,366 83,811 49,008,880 WATER FUND 2005 Corporate Purpose Bonds Principal 60,000 60,000 Interest 2,100 2,100 Subtotal 62,100 - - - - - - - - 62,100 2006 Corporate Purpose Bonds Principal 314,475 325,035 - - 639,510 Interest 25,580 13,000 - - - - - - - 38,580 Subtotal 340,055 338,035 - - - - - - - 678,090 2007 Corporate Purpose Bonds Principal 253,000 200,000 273,700 285,200 294,400 308,200 317,400 331,200 345,000 361,100 5,018,500 Interest 216,861 206,741 196,253 184,963 172,842 160,330 147,231 133,742 119,666 136,879 2,651,151 Subtotal 469,861 406,741 469,953 470,163 467,242 468,530 464,631 464,942 464,666 497,979 7,669,651 2010 Corporate Purpose Bonds Principal 117,710 121,280 124,845 128,410 131,980 135,545 142,680 146,245 149,815 153,380 2,586,070 Interest 84,250 80,715 77,080 73,335 69,480 65,520 61,455 57,175 53,500 48,295 859,440 Subtotal 201,960 201,995 201,925 201,745 201,460 201,065 204,135 203,420 203,315 201,675 3,445,510 2012 Corporate Purpose Bonds Principal 114,604 211,877 525,909 532,749 562,917 574,282 584,573 80,040 78,460 3,265,411 Interest 97,773 98,010 95,112 90,295 64,768 43,034 35,295 3,523 2,012 529,822 Subtotal 212,377 309,887 621,021 623,044 627,685 617,316 619,868 83,563 80,472 3,795,233 2013 Corporate Purpose Bonds Principal 39,830 41,180 42,530 43,880 45,230 46,580 47,931 49,281 76,284 79,660 83,710 1,263,078 Interest 15,001 47,371 47,371 46,176 44,941 43,665 42,349 40,992 39,594 38,156 10,784 7,352 3,767 720,545 Subtotal 15,001 47,371 87,201 87,356 87,471 87,545 87,579 87,572 87,525 87,437 87,068 87,012 87,477 1,983,623  Village of Northbrook Schedule of General Obligation Debt FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19 FY19/20 FY20/21 FY21/22 FY22/23 FY34/35 FY35/36 FY36/37 Total Principal 859,789 858,192 964,284 987,539 1,031,827 1,061,907 1,089,883 604,065 621,206 563,761 76,284 79,660 83,710 12,832,569 Interest 441,565 445,837 415,816 394,769 352,031 312,549 286,330 235,432 214,772 223,330 10,784 7,352 3,767 4,801,638 Total Water Fund 1,301,354 1,304,029 1,380,100 1,382,308 1,383,858 1,374,456 1,376,213 839,497 835,978 787,091 87,068 87,012 87,477 17,634,207 SANITARY SEWER FUND 2013 Corporate Purpose Bonds Principal 18,967 19,610 20,252 20,895 21,538 22,181 22,824 23,467 36,326 37,933 39,862 601,465 Interest 7,143 22,558 22,558 21,989 21,400 20,793 20,166 19,520 18,854 18,170 5,135 3,501 1,795 343,116 Subtotal 7,143 22,558 41,525 41,599 41,652 41,688 41,704 41,701 41,678 41,637 41,461 41,434 41,657 944,581 Total Principal - - 18,967 19,610 20,252 20,895 21,538 22,181 22,824 23,467 36,326 37,933 39,862 601,465 Interest 7,143 22,558 22,558 21,989 21,400 20,793 20,166 19,520 18,854 18,170 5,135 3,501 1,795 343,116 Total Sanitary Sewer Fund 7,143 22,558 41,525 41,599 41,652 41,688 41,704 41,701 41,678 41,637 41,461 41,434 41,657 944,581 STORM WATER FUND 2012 Corporate Purpose Bonds Principal 44,400 46,620 46,620 48,840 48,840 51,060 51,060 51,060 53,280 53,280 781,440 Interest 15,500 14,740 13,810 12,875 11,900 10,920 9,900 8,880 7,860 6,795 130,580 Subtotal 59,900 61,360 60,430 61,715 60,740 61,980 60,960 59,940 61,140 60,075 912,020 2013 Corporate Purpose Bonds Principal 30,505 31,539 32,573 33,607 34,641 35,675 36,709 37,743 58,424 61,009 64,111 967,358 Interest 11,489 36,280 36,280 35,365 34,419 33,442 32,434 31,395 30,324 29,225 8,260 5,630 2,885 551,846 Subtotal 11,489 36,280 66,785 66,904 66,992 67,049 67,075 67,070 67,033 66,968 66,684 66,639 66,996 1,519,204 Total Principal 44,400 46,620 77,125 80,379 81,413 84,667 85,701 86,735 89,989 91,023 58,424 61,009 64,111 1,748,798 Interest 26,989 51,020 50,090 48,240 46,319 44,362 42,334 40,275 38,184 36,020 8,260 5,630 2,885 682,426 Total Storm Water Fund 71,389 97,640 127,215 128,619 127,732 129,029 128,035 127,010 128,173 127,043 66,684 66,639 66,996 2,431,224 MOTOR FUEL TAX 2013 Corporate Purpose Bonds Principal 167,538 173,217 178,897 184,576 190,255 195,935 201,614 207,293 320,878 335,076 352,114 5,312,949 Interest 63,099 199,260 199,260 194,234 189,038 183,671 178,134 172,426 166,548 160,499 45,363 30,924 15,845 3,030,865 Sub-total 63,099 199,260 366,798 367,451 367,935 368,247 368,389 368,361 368,162 367,792 366,241 366,000 367,959 8,343,814 Total Motor Fuel Tax 63,099 199,260 366,798 367,451 367,935 368,247 368,389 368,361 368,162 367,792 366,241 366,000 367,959 8,343,814  Village of Northbrook Schedule of General Obligation Debt FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19 FY19/20 FY20/21 FY21/22 FY22/23 FY34/35 FY35/36 FY36/37 TOTAL PRINCIPAL 3,357,948 3,452,386 3,884,753 3,998,410 4,123,931 4,912,924 5,036,029 5,175,054 5,318,922 2,840,000 9,355,000 590,000 619,999 76,920,356 TOTAL INTEREST 2,511,296 2,643,085 2,525,372 2,418,313 2,303,006 2,191,261 2,064,034 1,926,471 1,781,612 1,654,087 501,795 54,451 27,901 33,765,634 TOTAL PRINCIPAL AND INTEREST 5,869,244 6,095,471 6,410,125 6,416,723 6,426,937 7,104,185 7,100,063 7,101,525 7,100,534 4,494,087 9,856,795 644,451 647,900 110,685,990  VILLAGE OF NORTHBROOK Effective Interest - Actual Life Receipts in Period 7/31/2013 Beginning Commissi CUSIP Invest Security Purchase Call Yield Yield Beginning Beginning Unamor Premium on Total Number Description Date Date Matur Call Unit Cost Par Val/Shares Val/Cost Discount Fees Cost Market Value 1300 - THE ILLINOIS FUNDS CASH - COMMINGLED 0.0150 4,985,233.00 4,985,233.00 0.00 4,985,233 4,985,233 CASH - E-PAY 0.0150 820,690.00 820,690.00 820,690 820,690 CASH - DISBURSEMENT 0.0150 2,825,664.00 2,825,664.00 2,825,664 2,825,664 CASH - SENIOR HOUSING 0.0150 64,509.00 64,509.00 0.00 0.00 64,509 64,509 CASH - SENIOR HOUSING SECURITY DEPOSITIS 0.0150 96,838.00 96,838.00 96,838 96,838 CASH - MFT 0.0150 200,771.00 200,771.00 200,771 200,771 CASH - E-911 0.0150 124,693.00 124,693.00 124,693 124,693 CASH - DRUG FORFEITURE 0.0150 10,129.00 10,129.00 10,129 10,129 1300 - THE ILLINOIS FUNDS Total 9,128,527.00 9,128,527.00 0.00 0.00 9,128,527 9,128,527 1300 - THE ILLINOIS FUNDS Total 9,128,527.00 9,128,527.00 0.00 0.00 9,128,527 9,128,527 2100 - IMET (IL Metropolitan Inv Fun 366006017 AR-0009 IMET 10/06/97 Open 0.2900 7,476,612.00 7,476,612.00 0.00 0.00 7,476,612 7,476,612 366006017 AR-0011 IMET 09/30/98 Open 0.2900 1,503,514.00 1,503,514.00 0.00 0.00 1,503,514 1,503,514 366006017 AR-0012 IMET 09/30/98 Open 0.2900 1,503,514.00 1,503,514.00 0.00 0.00 1,503,514 1,503,514 2100 - IMET (IL Metropolitan Inv Fun Total 10,483,640.00 10,483,640.00 0.00 0.00 10,483,640 10,483,640 2100 - IMET (IL Metropolitan Inv Fun Total 10,483,640.00 10,483,640.00 0.00 0.00 10,483,640 10,483,640 4600 - NORTHBROOK BANK & TRUST 8100009643 MAXSAFE TM PUBLIC 10/20/11 OPEN 0.2000 3,516,684.00 3,516,684.00 0.00 0.00 3,516,684 3,516,684 7500019386 PUBLIC FUNDS CHECKING 10/20/11 Open 0.0000 4,500,000.00 4,500,000.00 0.00 0.00 4,500,000 4,500,000 7500019394 SUPER PUBFUND MMDA 10/20/11 Open 0.1500 4,535,242.00 4,535,242.00 0.00 0.00 4,535,242 4,535,242 7500014368 AR-0029 MONEY MARKET 07/08/08 OPEN 0.0800 2,637,525.00 2,637,525.00 0.00 0.00 2,637,525 2,637,525 CASH - PAYROLL 0.0000 0.00 0.00 0.00 0.00 - - CASH - SENIOR HOUSING 0.0300 1,172,080.00 1,172,080.00 0.00 0.00 1,172,080 1,172,080 CASH - ANGEL 0.0300 16,553.00 16,553.00 0.00 0.00 16,553 16,553 CASH - DISBURSEMENT 0.0000 63.00 63.00 0.00 0.00 63 63 4600 - NORTHBROOK BANK & TRUST Total 16,378,147.00 16,378,147.00 0.00 0.00 16,378,147.00 16,378,147.00 4600 - NORTHBROOK BANK & TRUST Total 16,378,147.00 16,378,147.00 0.00 0.00 16,378,147.00 16,378,147.00 5000 - FIRST BANK OF HIGHLAND PARK 53000916 AR-0028 MONEY MARKET 02/08/07 Open 0.3000 2,240,687.00 2,240,687.00 0.00 0.00 2,240,687 2,240,687 5000 -FIRST BANK OF HIGHLAND PARK Total 2,240,687.00 2,240,687.00 0.00 0.00 2,240,687.00 2,240,687.00 5000 - FIRST BANK OF HIGHLAND PARK Total 2,240,687.00 2,240,687.00 0.00 0.00 2,240,687.00 2,240,687.00 Investment Total 38,231,001 38,231,001 - - 38,231,001 38,231,001 Page 1 of 1  VILLAGE OF NORTHBROOK POLICE AND FIREFIGHTER'S PENSION FUNDS Effective Interest - Actual Life Receipts in Period 7/31/2013 Beginning Commissi CUSIP Invest Security Purchase Call Yield Yield Beginning Beginning Unamor Premium on Total Market Number Description Date Date Matur Call Unit Cost Par Val/Shares Val/Cost Discount Fees Cost Value 1300 - THE ILLINOIS FUNDS 139125103 AR-0001 Treasurs Pool 04/30/95 Open 0.0150 0.0000 1.000000 1,682,462.00 1,682,462.00 0.00 0.00 1,682,462 1,682,462 139124585 AR-0002 Treasurs Pool 04/30/95 Open 0.0150 0.0000 1.000000 850,190.00 850,190.00 0.00 0.00 850,190 850,190 1300 - THE ILLINOIS FUNDS Total 0.0150 0.0000 1.000000 2,532,652.00 2,532,652.00 0.00 0.00 2,532,652 2,532,652 1300 - THE ILLINOIS FUNDS Total 0.0150 0.0000 1.000000 2,532,652.00 2,532,652.00 0.00 0.00 2,532,652 2,532,652 City of Highland Park Municipal Bonds 04/29/05 Open 4.8000 1.000000 8,656,076.00 8,656,076.00 8,656,076.00 8,656,076.00 04/30/05 Open 4.8000 1.000000 5,437,242.00 5,437,242.00 5,437,242.00 5,437,242.00 05/01/05 Open 4.8000 1.000000 1,227,170.00 1,227,170.00 1,227,170.00 1,227,170.00 4.8000 15,320,488 15,320,488 15,320,488 15,320,488 4.8000 15,320,488 15,320,488 15,320,488 15,320,488 2400 - VANGUARD GROUP 919946557 AR-0010 VANGUARD 06/22/98 Open 0.0000 0.0000 1.000000 5,510,183.00 5,510,183.00 0.00 0.00 5,510,183 5,510,183 2400 - VANGUARD GROUP Total 0.0000 0.0000 1.000000 5,510,183.00 5,510,183.00 0.00 0.00 5,510,183.00 5,510,183.00 2400 - VANGUARD GROUP Total 0.0000 0.0000 1.000000 5,510,183.00 5,510,183.00 0.00 0.00 5,510,183.00 5,510,183.00 2800 - FIRST TENNESSEE 02666QD67 12-0116 CORPORATE BOND HONDA 6.70 10/1/13 11/07/11 Open 1.1398 1.1398 1.104200 300,000.00 331,260.00 -31,260.00 0.00 331,260 302,862 452152HP9 12-0222 ILLINOIS ST 4.026 3/1/14 03/30/12 Open 1.8405 1.8405 1.041020 500,000.00 520,510.00 -20,510.00 0.00 520,510 507,500 2800 - FIRST TENNESSEE Total 2.1124 1.8071 1.047525 800,000.00 851,770.00 -51,770.00 0.00 851,770.00 810,362.00 2800 - FIRST TENNESSEE Total 2.1124 1.8071 1.047525 800,000.00 851,770.00 -51,770.00 0.00 851,770.00 810,362.00 3000 - CHARLES SCHWAB 66976M409 09-0225 BROWN CAP MGMT SM COMPANY CL I 02/12/09 Open 0.0000 0.0000 23.649900 3,805.50 90,000.00 0.00 0.00 90,000 242,030 66976M409 09-0239 BROWN CAP MGMT SM COMPANY CL I 03/06/09 Open 0.0000 0.0000 20.149900 7,444.17 150,000.00 0.00 0.00 150,000 473,449 66976M409 11-0145 BROWN CAP MGMT SM COMPANY CL I 12/21/10 Open 0.0000 0.0000 43.500000 17.00 739.59 0.00 0.00 740 1,081 66976M409 11-0168 BROWN CAP MGMT SM COMPANY CL I 12/21/10 Open 0.0000 0.0000 43.500000 33.26 1,446.77 0.00 0.00 1,447 2,115 151020104 06-0199 CELGENE CORP 01/26/06 Open 0.0000 0.0000 33.857000 2,200.00 74,485.00 0.00 0.00 74,485 323,092 151020104 10-0027 CELGENE CORP 06/04/09 Open 0.0000 0.0000 42.983300 1,100.00 47,281.00 0.00 0.00 47,281 161,546 151020104 10-0067 CELGENE CORP 09/08/09 Open 0.0000 0.0000 51.430000 400.00 20,572.00 0.00 0.00 20,572 58,744 197199409 04-0073 COLUMBIA ACORN FUND CLASS Z 10/16/03 Open 0.0000 0.0000 17.868240 6,890.90 123,128.00 -225,888.50 0.00 123,128 303,475 197199409 06-0032 COLUMBIA ACORN FUND CLASS Z 06/10/05 Open 0.0000 0.0000 26.260323 204.40 5,367.61 -5,163.21 0.00 5,368 9,002 197199409 05-0111 COLUMBIA ACORN FUND CLASS Z 12/15/04 Open 0.0000 0.0000 25.560211 380.00 9,713.00 -11,360.08 0.00 9,713 16,735 197199409 06-0177 COLUMBIA ACORN FUND CLASS Z 12/14/05 Open 0.0000 0.0000 28.430087 656.89 18,675.44 -18,018.55 0.00 18,675 28,929 197199409 07-0021 COLUMBIA ACORN FUND CLASS Z 06/09/06 Open 0.0000 0.0000 23.729900 158.02 4,620.52 0.00 0.00 4,621 6,959 197199409 07-0069 COLUMBIA ACORN FUND CLASS Z 12/12/06 Open 0.0000 0.0000 29.819900 1,099.00 32,772.11 0.00 0.00 32,772 48,400 197199409 08-0007 COLUMBIA ACORN FUND CLASS Z 06/07/07 Open 0.0000 0.0000 33.250000 109.17 3,629.87 0.00 0.00 3,630 4,808 197199409 08-0133 COLUMBIA ACORN FUND CLASS Z 12/17/07 Open 0.0000 0.0000 29.780000 647.47 19,281.72 0.00 0.00 19,282 28,515 197199409 09-0066 COLUMBIA ACORN FUND CLASS Z 06/16/08 Open 0.0000 0.0000 27.599900 203.43 5,614.72 0.00 0.00 5,615 8,959 197199409 09-0170 COLUMBIA ACORN FUND CLASS Z 12/11/08 Open 0.0000 0.0000 16.720000 75.08 1,255.37 0.00 0.00 1,255 3,307 197199409 10-0108 COLUMBIA ACORN FUND CLASS Z 12/11/09 Open 0.0000 0.0000 23.580179 21.80 513.93 0.00 0.00 514 960 197199409 11-0028 COLUMBIA ACORN FUND CLASS Z 06/14/10 Open 0.0000 0.0000 24.209900 12.82 310.25 0.00 0.00 310 564 197199409 11-0166 COLUMBIA ACORN FUND CLASS Z 12/17/10 Open 0.0000 0.0000 29.549940 4.96 146.42 0.00 0.00 146 218 197199409 11-0167 COLUMBIA ACORN FUND CLASS Z 12/17/10 Open 0.0000 0.0000 29.549940 296.39 8,758.35 0.00 0.00 8,758 13,053 197199409 12-0022 COLUMBIA ACORN FUND CLASS Z 06/10/11 Open 0.0000 0.0000 30.399109 136.88 4,161.00 0.00 0.00 4,161 6,028 197199409 13-0038 COLUMBIA ACORN FUND CLASS Z 06/06/12 Open 0.0000 0.0000 29.089822 137.94 4,013.00 0.00 0.00 4,013 6,075 315920249 09-0014 FIDELITY ADVEMERG MARKET CL I 05/21/08 Open 0.0000 0.0000 29.660000 3,371.54 100,000.00 0.00 0.00 100,000 70,668 315920249 09-0157 FIDELITY ADVEMERG MARKET CL I 12/08/08 Open 0.0000 0.0000 10.810100 71.11 768.71 0.00 0.00 769 1,490 197199409 10-0096 FIDELITY ADVEMERG MARKET CL I 12/07/09 Open 0.0000 0.0000 20.979907 39.22 822.79 0.00 0.00 823 822 315920249 11-0005 FIDELITY ADVEMERG MARKET CL I 05/11/10 Open 0.0000 0.0000 20.809990 5,117.73 106,500.00 0.00 0.00 106,500 107,268 315920249 11-0140 FIDELITY ADVEMERG MARKET CL I 12/06/10 Open 0.0000 0.0000 24.120168 114.09 2,751.87 0.00 0.00 2,752 2,391 315920249 11-0152 FIDELITY ADVEMERG MARKET CL I 12/31/10 Open 0.0000 0.0000 24.346368 1.79 43.58 0.00 0.00 44 38 315805655 09-0241 FIDELITY ADVISORS SMALL CAP CL I 03/09/09 Open 0.0000 0.0000 14.939900 9,259.46 138,336.00 0.00 0.00 138,336 272,876 315805655 11-0163 FIDELITY ADVISORS SMALL CAP CL I 12/13/10 Open 0.0000 0.0000 26.089692 276.83 7,222.39 0.00 0.00 7,222 8,158 315805655 11-0184 FIDELITY ADVISORS SMALL CAP CL I 01/10/11 Open 0.0000 0.0000 25.850024 202.90 5,244.97 0.00 0.00 5,245 5,979 38259P508 08-0088 GOOGLE, INC CL A 12/03/07 Open 0.0000 0.0000 677.014900 150.00 101,552.00 0.00 0.00 101,552 133,163 38259P508 08-0118 GOOGLE, INC CL A 12/03/07 Open 0.0000 0.0000 685.642500 100.00 68,564.00 0.00 0.00 68,564 88,775 38259P508 09-0023 GOOGLE, INC CL A 05/27/08 Open 0.0000 0.0000 566.250000 50.00 28,312.50 0.00 0.00 28,312 44,388 38259P508 11-0022 GOOGLE, INC CL A 06/08/10 Open 0.0000 0.0000 504.930000 100.00 50,493.00 0.00 0.00 50,493 88,775 471023549 09-0013 JANUS INVT FD 05/20/08 Open 0.0000 0.0000 13.280000 3,012.05 40,000.00 40,000 64,277 471023549 09-0103 JANUS INVT FD 10/22/08 Open 0.0000 0.0000 8.840000 2,828.05 25,000.00 25,000 60,351 Page 1 of 8  Beginning Commissi CUSIP Invest Security Purchase Call Yield Yield Beginning Beginning Unamor Premium on Total Market Number Description Date Date Matur Call Unit Cost Par Val/Shares Val/Cost Discount Fees Cost Value 471023549 09-0159 JANUS INVT FD 12/15/08 Open 0.0000 0.0000 8.045400 3.08 24.78 25 66 471023549 10-0063 JANUS INVT FD 08/05/09 Open 0.0000 0.0000 11.299999 1,946.90 22,000.00 22,000 41,547 471023549 10-0099 JANUS INVT FD 12/23/09 Open 0.0000 0.0000 12.719600 11.83 150.41 150 252 471023549 11-0116 JANUS INVT FD 10/19/10 Open 0.0000 0.0000 14.970000 10,354.04 155,000.00 155,000 220,955 471023549 11-0118 JANUS INVT FD 10/18/10 Open 0.0000 0.0000 14.899990 6,711.41 100,000.00 100,000 143,221 471023549 11-0176 JANUS INVT FD 12/24/10 Open 0.0000 0.0000 16.429691 271.66 4,463.29 4,463 5,797 471023549 11-0177 JANUS INVT FD 12/24/10 Open 0.0000 0.0000 16.429691 193.80 3,184.18 3,184 4,136 543069405 02-0203 LONGLEAF PARTNERS INTL FUND 03/07/02 Open 0.0000 0.0000 12.738091 1,523.19 19,402.52 0.00 19,403 23,868 543069405 03-0085 LONGLEAF PARTNERS INTL FUND 11/13/02 Open 0.0000 0.0000 9.469882 392.46 3,716.55 -3,324.09 0.00 3,717 6,150 471023648 07-0051 LONGLEAF PARTNERS INTL FUND 11/08/06 Open 0.0000 0.0000 18.240000 147.26 2,685.94 2,686 2,307 543069405 07-0087 LONGLEAF PARTNERS INTL FUND 12/27/06 Open 0.0000 0.0000 18.944100 1.65 31.22 31 26 543069405 06-0143 LONGLEAF PARTNERS INTL FUND 11/09/05 Open 0.0000 0.0000 16.809668 75.71 1,272.66 -1,196.95 0.00 1,273 1,186 543069405 08-0078 LONGLEAF PARTNERS INTL FUND 11/09/07 Open 0.0000 0.0000 20.259900 218.78 4,432.47 4,432 3,428 543069405 08-0153 LONGLEAF PARTNERS INTL FUND 02/14/08 Open 0.0000 0.0000 17.689900 3,391.75 60,000.00 60,000 53,149 543069405 09-0147 LONGLEAF PARTNERS INTL FUND 11/07/08 Open 0.0000 0.0000 10.349700 168.67 1,745.69 1,746 2,643 543069405 09-0148 LONGLEAF PARTNERS INTL FUND 11/07/08 Open 0.0000 0.0000 10.350000 242.50 2,509.89 2,510 3,800 543069405 09-0167 LONGLEAF PARTNERS INTL FUND 12/31/08 Open 0.0000 0.0000 10.942200 13.86 151.66 152 217 543069405 09-0197 LONGLEAF PARTNERS INTL FUND 01/02/09 Open 0.0000 0.0000 10.941200 19.93 218.06 218 312 543069405 10-0052 LONGLEAF PARTNERS INTL FUND 08/05/09 Open 0.0000 0.0000 12.860000 3,888.03 50,000.00 50,000 60,925 543069405 11-0153 LONGLEAF PARTNERS INTL FUND 12/31/10 Open 0.0000 0.0000 15.378981 31.40 482.90 483 492 543069405 11-0174 LONGLEAF PARTNERS INTL FUND 12/30/10 Open 0.0000 0.0000 15.378981 93.17 1,433.02 1,433 1,460 863137105 06-0048 STRATTON SMALL CAP VALUE FUND 08/18/05 Open 0.0000 0.0000 42.989900 1,691.39 72,713.00 72,713 114,507 863137105 06-0175 STRATTON SMALL CAP VALUE FUND 12/14/05 Open 0.0000 0.0000 43.999900 89.55 3,940.37 3,940 6,063 863137105 07-0019 STRATTON SMALL CAP VALUE FUND 06/27/06 Open 0.0000 0.0000 45.319900 21.55 976.60 977 1,459 863137105 08-0009 STRATTON SMALL CAP VALUE FUND 06/29/07 Open 0.0000 0.0000 51.929900 39.76 2,064.84 2,065 2,692 863137105 08-0015 STRATTON SMALL CAP VALUE FUND 07/09/07 Open 0.0000 0.0000 52.909900 1,890.00 100,000.00 100,000 127,953 863137105 08-0045 STRATTON SMALL CAP VALUE FUND 07/09/07 Open 0.0000 0.0000 52.910000 3,024.00 160,000.00 160,000 204,725 863137105 08-0201 STRATTON SMALL CAP VALUE FUND 03/17/08 Open 0.0000 0.0000 48.060300 29.21 1,403.89 1,404 1,978 863137105 08-0127 STRATTON SMALL CAP VALUE FUND 12/10/07 Open 0.0000 0.0000 48.970500 39.86 1,951.72 1,952 2,698 863137105 08-0129 STRATTON SMALL CAP VALUE FUND 12/11/07 Open 0.0000 0.0000 48.059900 103.60 4,979.06 4,979 7,014 863137105 09-0221 STRATTON SMALL CAP VALUE FUND 02/18/09 Open 0.0000 0.0000 29.729900 1,042.72 31,000.00 31,000 70,592 931422109 04-0028 WALGREEN CO 06/24/03 Open 0.0000 0.0000 32.800000 700.00 22,960.00 -22,260.00 21.00 22,960 35,175 931422109 04-0041 WALGREEN CO 08/29/03 Open 0.0000 0.0000 31.619750 200.00 6,323.95 -6,123.95 29.95 6,324 10,050 931422109 04-0060 WALGREEN CO 08/29/03 Open 0.0000 0.0000 31.319950 1,000.00 31,319.95 -30,319.95 29.95 31,320 50,250 931422109 09-0027 WALGREEN CO 05/27/08 Open 0.0000 0.0000 35.437500 1,200.00 42,525.00 42,525 60,300 3000 - CHARLES SCHWAB Total 0.0000 0.0000 14.768316 91,503 2,217,161 (323,655) 81 2,217,163 3,968,858 3000 - CHARLES SCHWAB Total 0.0000 0.0000 14.768316 91,503 2,217,161 (323,655) 81 2,217,163 3,968,858 3600 - MISCHLER FINANCIAL GROUP INC 3128W7PU4 12-0190 FHLMC GD GO5535 4.50 7/1/39 01/12/12 Open 4.1289 4.1289 1.060625 403,959.00 428,449.00 0.00 0.00 428,449 425,797 3128W7PU4 12-0196 FHLMC GD GO5535 4.50 7/1/39 01/12/12 Open 4.1289 4.1289 1.060625 448,843.00 476,054.00 0.00 0.00 476,054 473,107 3138LTJQ2 13-0031 FNMA POOL 3.00 5/1/42 06/13/12 Open 2.8886 2.8886 1.022187 199,597.00 204,025.00 -4,429.00 0.00 204,025 167,720 3138LTJQ2 13-0040 FNMA POOL 3.00 5/1/42 06/13/12 Open 2.8860 2.8860 1.022187 498,992.00 510,064.00 -11,072.00 0.00 510,064 419,300 912828TE0 13.0099 U.S. TIPS 0.125 07/15/22 09/24/12 Open -0.7053 -0.7053 1.084469 150,000.00 162,670.34 -12,670.34 0.00 162,670 149,943 912828TE0 13.0101 U.S. TIPS 0.125 07/15/22 09/24/12 Open -0.7053 -0.7053 1.084469 500,000.00 542,234.45 -42,234.45 0.00 542,234 499,810 912828TE0 13-0194 U.S. TIPS 0.125 07/15/22 01/08/13 Open -0.6929 -0.6929 1.080625 150,721.00 162,873.00 -12,151.00 0.00 162,873 149,943 912828TE0 13.0198 U.S. TIPS 0.125 07/15/22 01/08/13 Open -0.7434 -0.7434 1.085823 500,000.00 542,911.00 -42,911.00 0.00 542,911 499,810 565849AK2 13-0230 MARATHON OIL CORP 2.80 11/1/22 02/13/13 08/01/22 3.0996 3.1068 0.975000 200,000.00 195,000.00 5,000.00 0.00 195,000 188,066 565849AK2 13-0232 MARATHON OIL CORP 2.80 11/1/22 02/13/13 08/01/22 3.0990 3.1068 0.975000 300,000.00 292,500.00 7,500.00 0.00 292,500 282,099 452152HQ7 13-0260 MUNICIPAL BOND 4.511 3/1/15 04/30/13 Open 1.2503 1.2503 1.058990 350,000.00 370,646.00 -20,646.00 0.00 370,646 366,538 452152HQ7 13-0261 MUNICIPAL BOND 4.511 3/1/15 04/30/13 Open 1.2503 1.2503 1.058990 500,000.00 529,495.00 -29,495.00 0.00 529,495 523,625 3600 - MISCHLER FINANCIAL GROUP, INC. Total 2.0903 2.0903 1.048388 4,202,112.00 4,416,921.79 -163,108.79 0.00 4,416,921.00 4,145,758.00 3600 - MISCHLER FINANCIAL GROUP, INC. Total 2.0903 2.0903 1.048388 4,202,112.00 4,416,921.79 -163,108.79 0.00 4,416,921.00 4,145,758.00 3800 - BEAR, STEARNS SECURITIES CORP. 36201ENW6 02-0194 GNMA POOL 581005 5.50 02/15/17 5.50 02/15/17 03/18/02 Open 5.6607 5.6607 0.989688 44,486.00 44,486.00 0.00 0.00 44,486 48,061 36213ET30 02-0195 GNMA POOL 552370 5.50 2/15/2017 5.50 02/15/17 03/18/02 Open 5.6607 5.6607 0.989688 85,505.00 85,505.00 0.00 0.00 85,505 92,377 3800 - BEAR, STEARNS SECURITIES CORP. Total 5.6607 5.6607 0.989688 129,991.00 129,991.00 0.00 0.00 129,991.00 140,438 3800 - BEAR, STEARNS SECURITIES CORP. Total 5.6607 5.6607 0.989688 129,991.00 129,991.00 0.00 0.00 129,991.00 140,438 4200 - ARBOR RESEARCH & TRADING 3133X7FK5 09-0059 FHLB 5.250 06/18/14 06/06/08 Open 4.0800 4.0800 1.062000 1,400,000.00 1,486,800.00 -86,800.40 0.00 1,486,800 1,463,112 36212UVW8 08-0004 GNMA #544329 5.00 1/15/22 12/23/04 Open 5.1363 5.1363 0.991250 282,740.00 280,266.00 2,473.00 0.00 280,266 297,848 3133X1BV8 06-0134 FEDERAL HOME LOAN BANK 4.50 09/16/13 10/19/05 Open 4.7628 4.7628 0.982813 1,370,000.00 1,346,453.13 23,546.87 0.00 1,346,453 1,377,549 36294SLQ8 08-0020 GNMA #658335 5.00 4/15/22 07/26/07 Open 5.4320 5.4320 0.972500 550,294.00 535,160.00 15,133.00 0.00 535,160 590,047 4200 - ARBOR RESEARCH & TRADING, INC. Total 4.6473 4.6473 1.011363 3,603,034.00 3,648,679.13 -45,647.53 0.00 3,648,679.00 3,728,556.00 4200 - ARBOR RESEARCH & TRADING, INC. Total Page 2 of 8 4.6473 4.6473 1.011363 3,603,034.00 3,648,679.13 -45,647.53 0.00 3,648,679.00 3,728,556.00  Beginning Commissi CUSIP Invest Security Purchase Call Yield Yield Beginning Beginning Unamor Premium on Total Market Number Description Date Date Matur Call Unit Cost Par Val/Shares Val/Cost Discount Fees Cost Value 4600 - NORTHBROOK BANK & TRUST 7500014724 AR-0023 Cash 05/01/99 Open 0.0500 0.0000 1.000000 15,342.00 15,342.00 0.00 0.00 15,342 15,342 7500014732 AR-0024 Cash 05/01/99 Open 0.0500 0.0000 1.000000 23,778.00 23,778.00 0.00 0.00 23,778 23,778 4600 - NORTHBROOK BANK & TRUST Total 0.0500 0.9098 1.000000 39,120.00 39,120.00 0.00 0.00 39,120.00 39,120 4600 - NORTHBROOK BANK & TRUST Total 0.0500 0.9098 1.000000 39,120.00 39,120.00 0.00 0.00 39,120.00 39,120 4900 - PERSHING 452152HR5 11-0218 ILLINOIS ST 4.961 3/1/16 04/19/11 Open 4.5983 4.5983 1.015600 500,000.00 507,800.00 -7,800.00 0.00 507,800 532,095 452151LC5 12-0001 IL ST PENSION 4.05 6/1/15 05/06/11 Open 3.5503 3.5503 1.018760 450,000.00 458,442.00 -8,442.00 0.00 458,442 471,560 577778BC6 12-0023 MACYS RETAIL HLD 8.125 8/15/35 06/03/11 08/15/15 7.1603 5.1741 1.110000 50,000.00 55,500.00 -5,500.00 0.00 55,500 54,716 452152HP9 12-0025 ILLINOIS ST 4.026 3/1/14 06/03/11 Open 2.5902 2.5902 1.037770 200,000.00 207,554.00 -7,554.00 0.00 207,554 203,000 577778BC6 12-0030 MACYS RETAIL HLD 8.125 8/15/35 06/03/11 08/15/15 7.1630 5.1741 1.110000 100,000.00 111,000.00 -11,000.00 0.00 111,000 109,431 452152HP9 12-0032 ILLINOIS ST 4.026 3/1/14 06/03/11 Open 2.5902 2.5902 1.037770 500,000.00 518,885.00 -18,885.00 0.00 518,885 507,500 36202FVF0 12-0081 GNMA #005114 4.00 7/20/41 08/18/11 Open 3.4812 3.4812 1.065517 658,506.00 701,649.00 -43,143.00 0.00 701,649 689,536 716495AH9 12-0088 PETROHAWK ENERGY CORP NT 10.50 8/1/14 09/09/11 02/01/12 5.3292 -21.0870 1.136900 100,000.00 113,690.00 -13,690.00 0.00 113,690 105,125 716495AH9 12-0090 PETROHAWK ENERGY CORP NT 10.50 8/1/14 09/09/11 02/01/12 5.3292 -21.0870 1.136900 200,000.00 227,380.00 -27,380.00 0.00 227,380 210,250 4521518U0 12-0101 ILLINOIS ST 4.071 1/1/14 10/21/11 Open 2.5500 2.5500 1.032230 500,000.00 516,115.00 -16,115.00 0.00 516,115 506,450 4521518U0 12-0104 ILLINOIS ST 4.071 1/1/14 10/21/11 Open 2.5500 2.5500 1.032230 1,500,000.00 1,548,345.00 -48,345.00 0.00 1,548,345 1,519,350 172967EU1 12-0204 CITIGROUP INC 6.50 8/19/13 02/28/12 Open 2.1510 2.1510 1.062800 200,000.00 212,560.00 -2,560.00 0.00 212,560 200,462 61747YCE3 12-0205 MORGAN STANLEY 6.00 4/28/15 02/28/12 Open 4.0121 4.0121 1.058500 250,000.00 264,625.00 -14,625.00 0.00 264,625 268,878 172967EU1 12-0207 CITIGROUP INC 6.50 8/19/13 02/28/12 Open 2.1510 2.1510 1.062800 400,000.00 425,120.00 -25,120.00 0.00 425,120 400,924 61747YCE3 12-0208 MORGAN STANLEY 6.00 4/28/15 02/28/12 Open 4.0121 4.0121 1.058500 500,000.00 529,250.00 -29,250.00 0.00 529,250 537,755 61747YCK9 12-0238 MORGAN STANLEY 4.20 11/20/14 04/03/12 Open 3.6098 3.6098 1.014650 450,000.00 456,592.00 -6,592.00 0.00 456,592 466,133 345397TZ6 13-0024 FORD MOTOR CREDIT CO 7.00 10/1/13 05/29/12 Open 1.4465 1.4465 1.073350 200,000.00 214,670.00 -14,670.00 0.00 214,670 218,787 345397TZ6 13-0026 FORD MOTOR CREDIT CO 7.00 10/1/13 05/29/12 Open 1.4465 1.4465 1.073350 400,000.00 429,340.00 -29,340.00 0.00 429,340 437,440 345397VQ3 13-0042 FORD MOTOR CREDIT CO 5.625 9/15/15 07/17/12 Open 2.6060 2.6060 1.091000 150,000.00 163,650.00 -13,650.00 0.00 163,650 161,867 345397VQ3 13-0064 FORD MOTOR CREDIT CO 5.625 9/15/15 07/17/12 Open 2.6060 2.6060 1.091000 400,000.00 436,400.00 -36,400.00 0.00 436,400 431,644 38141GDQ4 13-0083 GOLDMAN SACHS CROUP INC GLOBAL 10/15/13 08/09/12 Open 1.3591 1.3591 1.045500 250,000.00 261,375.00 -11,375.00 0.00 261,375 252,298 59018YSU6 13-0089 MERRILL LYNCH & CO 5.00 2/3/14 08/07/12 Open 2.0859 2.0859 1.042500 255,000.00 265,837.00 -10,837.00 0.00 265,837 260,388 38141GDQ4 13.0090 GOLDMAN SACHS CROUP INC GLOBAL 10/15/13 08/09/12 Open 1.3591 1.3591 1.045500 450,000.00 470,475.00 -20,475.00 0.00 470,475 454,136 61747YCF0 13.0098 MORGAN STANLEY 6.00 5/13/14 09/24/12 Open 2.0743 2.0743 1.062800 300,000.00 318,840.00 -18,824.00 0.00 318,840 311,577 61747YCF0 13-0100 MORGAN STANLEY 6.00 5/13/14 09/24/12 Open 2.0743 2.0743 1.062800 400,000.00 425,120.00 -25,120.00 0.00 425,120 415,436 35671DAU9 13-0143 FREEPORT-MCMORAN COPPER & GOLD 3/1/22 12/26/12 Open 3.6269 3.6269 0.994000 100,000.00 99,400.00 600.00 0.00 99,400 90,357 35671DAU9 13-0169 FREEPORT-MCMORAN COPPER & GOLD 3/1/22 12/26/12 Open 3.6269 3.6269 0.994000 100,000.00 99,400.00 600.00 0.00 99,400 90,357 45974VA81 13-0233 INTERNATIONAL LEASE FIN CORP 5.625 9/20/13 02/15/13 Open 1.1575 1.1575 1.026500 500,000.00 513,250.00 -13,250.00 0.00 513,250 501,250 237194AJ4 13-0256 DARDEN RESTAURANTS INC 4.50 10/15/21 04/19/13 Open 3.6509 3.6509 1.061500 200,000.00 212,300.00 -12,300.00 0.00 212,300 201,444 237194AJ4 13-0257 DARDEN RESTAURANTS INC 4.50 10/15/21 04/19/13 Open 3.6509 3.6509 1.061500 300,000.00 318,450.00 -18,450.00 0.00 318,450 302,166 451102AH0 13-0258 ICAHN ENTERPRISES 8.00 1/15/18 04/24/13 01/15/14 6.0668 -2.6118 1.078250 275,000.00 296,518.00 -21,519.00 0.00 296,519 290,469 451102AH0 13-0259 ICAHN ENTERPRISES 8.00 1/15/18 04/24/13 01/15/14 6.0668 -2.6118 1.078550 375,000.00 404,343.00 -29,344.00 0.00 404,344 396,094 345397VL4 13-0262 FORD MOTOR CREDIT CO 8.70 10/1/14 04/30/13 Open 1.1002 1.1002 1.106730 200,000.00 221,346.00 -21,346.00 0.00 221,346 216,528 345397VL4 13-0263 FORD MOTOR CREDIT CO 8.70 10/1/14 04/30/13 Open 1.1002 1.1002 1.106730 300,000.00 332,019.00 -32,019.00 0.00 332,019 324,792 345397TZ6 14-0001 FORD MOTOR CREDIT CO 7.00 10/1/13 05/03/13 Open 0.5011 0.5011 1.026650 450,000.00 461,992.00 -11,992.00 0.00 461,992 454,210 345397TZ6 14-0018 FORD MOTOR CREDIT CO 7.00 10/1/13 05/03/13 Open 0.5011 0.5011 1.026650 700,000.00 718,655.00 -18,655.00 0.00 718,655 656,328 78442FBG2 14-0032 SLM CORP MEDIUM TERM NTS 5.00 10/1/13 05/21/13 Open 0.8280 0.8280 1.015000 500,000.00 507,500.00 -7,500.00 0.00 507,500 502,500 260543CH4 14-0037 DOW CHEMICAL CORP 3.00 11/15/22 05/30/13 08/15/22 3.1043 3.1065 0.991500 200,000.00 198,300.00 1,700.00 0.00 198,300 187,682 060505BD5 14-0038 BANK OF AMERICA CORP 4.75 8/15/13 05/03/13 Open 0.5000 0.5000 1.012000 400,000.00 404,804.00 -4,804.00 0.00 404,804 400,448 78442FBG2 14-0045 SLM CORP MEDIUM TERM NTS 5.00 10/1/13 05/21/13 Open 0.8280 0.8280 1.015000 750,000.00 761,250.00 -11,250.00 0.00 761,250 753,750 260543CH4 14-0046 DOW CHEMICAL CORP 3.00 11/15/22 05/30/13 08/15/22 3.1043 3.1065 0.991500 300,000.00 297,450.00 2,550.00 0.00 297,450 281,523 577778BS1 14-0051 MAY DEPT STORES CO 5.75 7/15/14 06/28/13 Open 1.0515 1.0515 1.048800 400,000.00 419,520.00 -19,520.00 0.00 419,520 418,600 577778BS1 14-0065 MAY DEPT STORES CO 5.75 7/15/14 06/28/13 Open 1.0515 1.0515 1.048800 500,000.00 524,400.00 -24,400.00 0.00 524,400 523,250 45974VB80 14-0066 INTERNATIONAL LEASE FIN CORP 6.625 11/15/13 07/15/13 Open 0.7229 0.7229 1.019600 250,000.00 254,900.00 -4,900.00 0.00 254,900 253,438 18683KAF8 14-0067 CLIFFS NAT RES INC 3.95 1/15/18 07/16/13 Open 5.0174 5.0174 0.957500 238,000.00 227,885.00 10,115.00 0.00 227,885 229,603 617446B99 14-0078 MORGAN STANLEY .5699 1/9/14 07/31/13 Open 0.7068 0.7068 0.999400 250,000.00 249,850.00 150.00 0.00 249,850 249,720 45974VB80 14-0083 INTERNATIONAL LEASE FIN CORP 6.625 11/15/13 07/15/13 Open 0.7229 0.7229 1.019600 300,000.00 305,880.00 -5,880.00 0.00 305,880 304,125 18683KAF8 14-0084 CLIFFS NAT RES INC 3.95 1/15/18 07/16/13 Open 5.0174 5.0174 0.957500 250,000.00 239,375.00 10,625.00 0.00 239,375 241,180 617446B99 14-0085 MORGAN STANLEY .5699 1/9/14 07/31/13 Open 0.7068 0.7068 0.999400 300,000.00 299,820.00 180.00 0.00 299,820 299,664 786514BV0 14-0086 SAFEWAY INC 1.7801 12/12/13 07/31/13 Open 0.4604 0.4604 1.004790 250,000.00 251,197.00 -1,197.00 0.00 251,197 250,978 4900 -PERSHING Total 2.9027 2.3387 1.036888 17,751,506.00 18,460,018.00 -698,498.00 0.00 18,460,020.00 18,147,194.00 4900 - PERSHING Total 2.9027 2.3387 1.036888 17,751,506.00 18,460,018.00 -698,498.00 0.00 18,460,020.00 18,147,194.00 5050 - OAKBROOK INVESTMENT BROKERS 912810FS2 10-0160 TREASURY BOND 2.00 01/15/26 02/17/10 OPEN 1.9747 1.9747 1.003400 495,427.00 497,130.00 -1,703.00 0.00 497,130 617,835 5050 -OAKBROOK INVESTMENT BROKERS Total Page 3 of 8 1.6692 1.6692 1.015231 495,427.00 497,130.00 -1,703.00 0.00 497,130.00 617,835.00  Beginning Commissi CUSIP Invest Security Purchase Call Yield Yield Beginning Beginning Unamor Premium on Total Market Number Description Date Date Matur Call Unit Cost Par Val/Shares Val/Cost Discount Fees Cost Value 5050 - OAKBROOK INVESTMENT BROKERS Total 1.6692 1.6692 1.015231 495,427.00 497,130.00 -1,703.00 0.00 497,130.00 617,835.00 00507K103 13-0180 ACTAVIS INC 10/11/12 OPEN 0.0000 0.0000 87.430600 2,700.00 236,063.00 0.00 0.00 236,063.00 362,529 00507K103 13-0186 ACTAVIS INC 11/20/12 OPEN 0.0000 0.0000 82.591800 1,700.00 140,406.00 0.00 0.00 140,406.00 228,259 00507V109 14-0077 ACTIVISION BLIZZARD INC 07/25/13 OPEN 0.0000 0.0000 15.067000 11,000.00 165,737.00 0.00 0.00 165,737.00 197,780 00507V109 14-0082 ACTIVISION BLIZZARD INC 07/08/13 OPEN 0.0000 0.0000 14.414800 18,200.00 262,349.00 0.00 0.00 262,349.00 327,236 01877E503 12-0245 ALLIANCEBERNSTEIN SC GR ADV 04/30/12 OPEN 0.0000 0.0000 41.769984 5,266.94 220,000.00 0.00 0.00 220,000.00 260,134 01877E503 13-0065 ALLIANCEBERNSTEIN SC GR ADV 08/01/12 OPEN 0.0000 0.0000 39.300004 3,816.79 150,000.00 0.00 0.00 150,000.00 188,511 025083791 10-0017 AMERICAN CENTURY HERITAGE #30 05/08/09 OPEN 0.0000 0.0000 12.780000 5,477.31 70,000.00 0.00 0.00 70,000.00 145,368 025083791 11-0071 AMERICAN CENTURY HERITAGE #30 10/04/10 OPEN 0.0000 0.0000 18.360000 7,625.27 140,000.00 0.00 0.00 140,000.00 202,375 025083338 08-0157 AMERICAN CENTURY SMALL CAP GROWTH 02/14/08 OPEN 0.0000 0.0000 7.950000 15,723.70 125,000.00 0.00 0.00 125,000.00 176,420 025537101 13-0043 AMERICAN ELECTRIC POWER CO INC 07/06/12 OPEN 0.0000 0.0000 40.229500 2,000.00 80,459.00 0.00 0.00 80,459.00 92,700 025537101 13-0078 AMERICAN ELECTRIC POWER CO INC 08/02/12 OPEN 0.0000 0.0000 42.629200 1,200.00 51,155.00 0.00 0.00 51,155.00 55,620 29875E100 10-0018 AMERICAN EUROPACIFIC GROWTH F2 05/14/09 OPEN 0.0000 0.0000 29.479900 3,222.52 95,000.00 0.00 0.00 95,000.00 141,114 29875E100 10-0050 AMERICAN EUROPACIFIC GROWTH F2 08/10/09 OPEN 0.0000 0.0000 35.060000 1,711.35 60,000.00 0.00 0.00 60,000.00 74,940 29875E100 10-0101 AMERICAN EUROPACIFIC GROWTH F2 12/28/09 OPEN 0.0000 0.0000 38.390040 93.54 3,590.89 0.00 0.00 3,591.00 4,096 29875E100 10-0177 AMERICAN EUROPACIFIC GROWTH F2 04/30/10 OPEN 0.0000 0.0000 38.309900 1,566.17 60,000.00 0.00 0.00 60,000.00 68,583 29875E100 11-0149 AMERICAN EUROPACIFIC GROWTH F2 12/29/10 OPEN 0.0000 0.0000 40.928106 109.05 4,463.21 0.00 0.00 4,463.00 4,775 029683109 07-0107 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.180600 1,200.00 8,816.76 0.00 0.00 8,817.00 10,872 029683109 07-0108 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.377300 200.00 1,475.46 0.00 0.00 1,475.00 1,812 029683109 07-0109 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.387300 1,000.00 7,387.30 0.00 0.00 7,387.00 9,060 029683109 07-0110 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.397200 1,893.00 14,002.91 0.00 0.00 14,003.00 17,151 029683109 07-0165 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.534000 570.00 4,294.39 0.00 0.00 4,294.00 5,164 029683109 07-0169 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.404000 2,000.00 14,808.03 0.00 0.00 14,808.00 18,120 029683109 07-0170 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.414000 100.00 741.40 0.00 0.00 741.00 906 029683109 07-0171 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.484000 400.00 2,993.61 0.00 0.00 2,994.00 3,624 029683109 07-0172 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.514000 500.00 3,757.00 0.00 0.00 3,757.00 4,530 029683109 07-0173 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.524000 600.00 4,514.41 0.00 0.00 4,514.00 5,436 029683109 07-0174 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.554000 100.00 755.40 0.00 0.00 755.00 906 029683109 07-0175 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.574000 500.00 3,787.00 0.00 0.00 3,787.00 4,530 029683109 07-0176 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.564000 100.00 756.40 0.00 0.00 756.00 906 029683109 07-0178 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.494000 500.00 3,747.01 0.00 0.00 3,747.00 4,530 029683109 07-0180 AMERICAN SOFTWARE INC CL A 02/23/07 OPEN 0.0000 0.0000 7.584000 5,830.00 44,214.85 0.00 0.00 44,215.00 52,820 029683109 09-0020 AMERICAN SOFTWARE INC CL A 05/27/08 OPEN 0.0000 0.0000 6.198400 2,200.00 13,636.60 0.00 0.00 13,637.00 19,932 029899101 13-0044 AMERICAN STATES WATER CO 07/06/12 OPEN 0.0000 0.0000 39.663000 2,000.00 79,326.00 0.00 0.00 79,326.00 128,440 029899101 13-0079 AMERICAN STATES WATER CO 08/02/12 OPEN 0.0000 0.0000 41.441900 1,300.00 53,874.00 0.00 0.00 53,874.00 83,486 035710409 09-0181 ANNALY CAP MANAGEMENT INC 11/04/05 OPEN 0.0000 0.0000 13.712800 3,500.00 47,995.00 0.00 0.00 47,995.00 41,720 035710409 10-0134 ANNALY CAP MANAGEMENT INC 01/11/10 OPEN 0.0000 0.0000 17.535775 800.00 14,028.62 0.00 0.00 14,029.00 9,536 035710409 11-0077 ANNALY CAP MANAGEMENT INC 10/06/10 OPEN 0.0000 0.0000 17.720000 2,700.00 47,844.00 0.00 0.00 47,844.00 32,184 035710409 13-0002 ANNALY CAP MANAGEMENT INC 05/04/12 OPEN 0.0000 0.0000 16.409900 700.00 11,487.00 0.00 0.00 11,487.00 8,344 037610106 14-0041 APOLLO INVT CORP 05/07/13 OPEN 0.0000 0.0000 8.776100 9,900.00 86,883.00 0.00 0.00 86,883.00 80,487 037610106 14-0088 APOLLO INVT CORP 05/22/13 OPEN 0.0000 0.0000 8.689000 7,200.00 62,567.00 0.00 0.00 62,567.00 58,536 037833100 08-0165 APPLE, INC 02/19/08 OPEN 0.0000 0.0000 127.209000 400.00 50,884.00 0.00 0.00 50,884.00 181,012 037833100 08-0186 APPLE, INC 02/19/08 OPEN 0.0000 0.0000 127.014300 700.00 88,910.00 0.00 0.00 88,910.00 316,771 037833100 13-0225 APPLE, INC 02/06/13 OPEN 0.0000 0.0000 450.450000 100.00 45,045.00 0.00 0.00 45,045.00 45,253 04010L103 11-0010 ARES CAP CORP 06/08/10 OPEN 0.0000 0.0000 13.873956 2,700.00 37,459.68 0.00 0.00 37,460.00 48,006 04010L103 11-0023 ARES CAP CORP 06/08/10 OPEN 0.0000 0.0000 13.825400 5,200.00 71,892.08 0.00 0.00 71,892.00 92,456 04010L103 12-0058 ARES CAP CORP 08/01/11 OPEN 0.0000 0.0000 16.330000 700.00 11,431.00 0.00 0.00 11,431.00 12,446 05329W102 13-0245 AUTONATION INC 04/18/13 OPEN 0.0000 0.0000 43.473900 5,800.00 252,149.00 0.00 0.00 252,149.00 103,124 05508R106 13-0045 B & G FOODS INC 07/06/12 OPEN 0.0000 0.0000 26.649800 3,000.00 79,949.00 0.00 0.00 79,949.00 104,520 05508R106 13-0066 B & G FOODS INC 08/02/12 OPEN 0.0000 0.0000 28.356100 1,800.00 51,041.00 0.00 0.00 51,041.00 62,712 073302101 13-0249 B/E AEROSPACE INC 04/18/13 OPEN 0.0000 0.0000 58.975600 4,200.00 247,698.00 0.00 0.00 247,698.00 292,782 09062X103 12-0069 BIOGEN IDEC INC 08/02/11 OPEN 0.0000 0.0000 103.680000 1,400.00 145,152.00 0.00 0.00 145,152.00 305,382 09253U108 11-0191 BLACKSTONE GROUP LP 01/28/11 OPEN 0.0000 0.0000 15.680000 8,300.00 130,213.00 0.00 0.00 130,213.00 187,165 09253U108 11-0193 BLACKSTONE GROUP LP 01/13/11 OPEN 0.0000 0.0000 14.850000 13,000.00 193,144.00 0.00 0.00 193,144.00 293,150 09253U108 12-0049 BLACKSTONE GROUP LP 07/20/11 OPEN 0.0000 0.0000 16.010000 400.00 6,404.00 0.00 0.00 6,404.00 9,020 09253U108 12-0158 BLACKSTONE GROUP LP 12/06/11 OPEN 0.0000 0.0000 13.755400 1,900.00 26,135.00 0.00 0.00 26,135.00 42,845 09253U108 12-0228 BLACKSTONE GROUP LP 04/30/12 OPEN 0.0000 0.0000 13.460000 1,400.00 18,844.00 0.00 0.00 18,844.00 31,570 09253U108 13-0015 BLACKSTONE GROUP LP 05/04/12 OPEN 0.0000 0.0000 13.730000 2,000.00 27,460.00 0.00 0.00 27,460.00 45,100 110122108 07-0129 BRISTOL-MYERS SQUIBB CO 02/28/07 OPEN 0.0000 0.0000 27.110000 1,100.00 29,973.00 0.00 0.00 29,973.00 47,564 110122108 07-0193 BRISTOL-MYERS SQUIBB CO 02/26/07 OPEN 0.0000 0.0000 27.110000 1,700.00 46,095.00 0.00 0.00 46,095.00 73,508 110122108 09-0004 BRISTOL-MYERS SQUIBB CO 05/05/08 OPEN Page 4 of 8 0.0000 0.0000 22.042400 400.00 8,816.96 0.00 0.00 8,817.00 17,296  Beginning Commissi CUSIP Invest Security Purchase Call Yield Yield Beginning Beginning Unamor Premium on Total Market Number Description Date Date Matur Call Unit Cost Par Val/Shares Val/Cost Discount Fees Cost Value 110122108 09-0029 BRISTOL-MYERS SQUIBB CO 05/28/08 OPEN 0.0000 0.0000 21.812500 400.00 8,725.00 0.00 0.00 8,725.00 17,296 110122108 09-0048 BRISTOL-MYERS SQUIBB CO 05/30/08 OPEN 0.0000 0.0000 21.899900 900.00 19,709.91 0.00 0.00 19,710.00 38,916 110122108 12-0050 BRISTOL-MYERS SQUIBB CO 07/20/11 OPEN 0.0000 0.0000 28.810000 500.00 14,405.00 0.00 0.00 14,405.00 21,620 12673P105 14-0031 CA INC 05/07/13 OPEN 0.0000 0.0000 27.100800 3,200.00 86,723.00 0.00 0.00 86,723.00 95,168 12673P105 14-0092 CA INC 05/22/13 OPEN 0.0000 0.0000 27.530000 2,300.00 63,319.00 0.00 0.00 63,319.00 68,402 149123101 11-0046 CATERPILLAR 08/10/10 OPEN 0.0000 0.0000 72.029000 1,500.00 108,044.00 0.00 0.00 108,044.00 124,365 151020104 11-0198 CELGENE CORP 02/04/11 OPEN 0.0000 0.0000 52.490000 600.00 31,494.00 0.00 0.00 31,494.00 88,116 151020104 12-0157 CELGENE CORP 12/06/11 OPEN 0.0000 0.0000 62.650000 300.00 18,795.00 0.00 0.00 18,795.00 44,058 197199813 11-0123 COLUMBIA ACORN INTL FUND CL Z 10/04/10 OPEN 0.0000 0.0000 38.340030 5,216.48 200,000.00 0.00 0.00 200,000.00 229,734 197199813 11-0144 COLUMBIA ACORN INTL FUND CL Z 12/17/10 OPEN 0.0000 0.0000 39.788125 42.95 1,708.90 0.00 0.00 1,709.00 1,891 197199813 11-0188 COLUMBIA ACORN INTL FUND CL Z 01/28/11 OPEN 0.0000 0.0000 40.980000 5,124.45 210,000.00 0.00 0.00 210,000.00 225,681 197199813 12-0017 COLUMBIA ACORN INTL FUND CL Z 06/10/11 OPEN 0.0000 0.0000 41.099969 131.14 5,390.00 0.00 0.00 5,391.00 5,775 197199813 12-0021 COLUMBIA ACORN INTL FUND CL Z 06/10/11 OPEN 0.0000 0.0000 41.098372 127.78 5,252.00 0.00 0.00 5,252.00 5,627 197199813 13-0030 COLUMBIA ACORN INTL FUND CL Z 06/07/12 OPEN 0.0000 0.0000 35.878912 29.40 1,055.00 0.00 0.00 1,055.00 1,295 197199813 13-0039 COLUMBIA ACORN INTL FUND CL Z 06/06/12 OPEN 0.0000 0.0000 35.885126 28.64 1,027.00 0.00 0.00 1,027.00 1,261 19765P596 08-0158 COLUMBIA SMALL CAP GROWTH FUND 02/14/08 OPEN 0.0000 0.0000 27.610000 4,527.35 125,000.00 0.00 0.00 125,000.00 154,699 19765P596 11-0088 COLUMBIA SMALL CAP GROWTH FUND 10/18/10 OPEN 0.0000 0.0000 27.639962 3,617.95 100,000.00 0.00 0.00 100,000.00 123,625 19765P596 12-0140 COLUMBIA SMALL CAP GROWTH FUND 12/09/11 OPEN 0.0000 0.0000 27.660029 802.51 22,197.00 0.00 0.00 22,197.00 27,422 205887102 07-0130 CONAGRA FOODS INC 02/28/07 OPEN 0.0000 0.0000 25.760000 3,200.00 82,445.00 0.00 0.00 82,445.00 115,872 205887102 07-0223 CONAGRA FOODS INC 02/28/07 OPEN 0.0000 0.0000 26.140000 1,800.00 47,058.00 0.00 0.00 47,058.00 65,178 205887102 09-0034 CONAGRA FOODS INC 05/29/08 OPEN 0.0000 0.0000 23.732400 400.00 9,492.96 0.00 0.00 9,493.00 14,484 126650100 13-0240 CVS/CAREMARK CORP 04/18/13 OPEN 0.0000 0.0000 56.986600 4,200.00 239,341.00 0.00 0.00 239,341.00 258,258 126650100 14-0012 CVS/CAREMARK CORP 05/24/13 OPEN 0.0000 0.0000 59.261200 2,900.00 171,857.00 0.00 0.00 171,857.00 178,321 237194105 14-0005 DARDEN RESTAURANTS INC 05/22/13 OPEN 0.0000 0.0000 53.180000 1,200.00 63,816.00 0.00 0.00 63,816.00 58,860 237194105 14-0026 DARDEN RESTAURANTS INC 05/07/13 OPEN 0.0000 0.0000 52.200000 1,600.00 83,520.00 0.00 0.00 83,520.00 78,480 244199105 12-0066 DEERE & CO 08/02/11 OPEN 0.0000 0.0000 79.597800 1,800.00 143,276.00 0.00 0.00 143,276.00 149,526 245906201 12-0053 DELAWARE SMID CAP GROWTH FUND 07/29/11 OPEN 0.0000 0.0000 27.849930 7,719.93 215,000.00 0.00 0.00 215,000.00 247,964 245906201 12-0126 DELAWARE SMID CAP GROWTH FUND 12/06/11 OPEN 0.0000 0.0000 27.349984 3,546.62 97,000.00 0.00 0.00 97,000.00 113,917 247361702 14-0097 DELTA AIR LINES INC 07/08/13 OPEN 0.0000 0.0000 18.784400 13,400.00 251,711.00 0.00 0.00 251,711.00 284,482 25490A101 10-0086 DIRECTV CLASS-A 11/20/09 OPEN 0.0000 0.0000 21.910975 3,100.00 67,924.00 0.00 0.00 67,924.00 196,168 25490A101 10-0188 DIRECTV CLASS-A 04/26/10 OPEN 0.0000 0.0000 36.136000 4,600.00 166,226.00 0.00 0.00 166,226.00 291,088 25490A101 11-0185 DIRECTV CLASS-A 01/13/11 OPEN 0.0000 0.0000 41.589300 300.00 12,476.79 0.00 0.00 12,477.00 18,984 264411505 14-0043 DUKE REALTY CORP 05/07/13 OPEN 0.0000 0.0000 17.803900 4,800.00 85,459.00 0.00 0.00 85,459.00 79,056 264411505 14-0091 DUKE REALTY CORP 05/22/13 OPEN 0.0000 0.0000 18.670000 3,400.00 63,478.00 0.00 0.00 63,478.00 55,998 G3157S106 13-0254 ENSCO PLC CL A 04/18/13 OPEN 0.0000 0.0000 54.709700 4,500.00 246,194.00 0.00 0.00 246,194.00 258,030 G3157S106 14-0013 ENSCO PLC CL A 05/24/13 OPEN 0.0000 0.0000 63.185800 2,700.00 170,602.00 0.00 0.00 170,602.00 154,818 G3223R108 13-0182 EVEREST RE GROUP LTD 10/11/12 OPEN 0.0000 0.0000 109.698100 2,100.00 230,366.00 0.00 0.00 230,366.00 280,413 G3223R108 13-0184 EVEREST RE GROUP LTD 11/20/12 OPEN 0.0000 0.0000 102.143100 1,300.00 132,786.00 0.00 0.00 132,786.00 173,589 315805655 12-0173 FIDELITY ADVISORS SM CAP CL I 12/19/11 OPEN 0.0000 0.0000 21.940000 821.66 18,027.00 0.00 0.00 18,027.00 24,214 361439888 11-0117 GAMCO WESTWD MIGHTY M FD AAA 10/19/10 OPEN 0.0000 0.0000 16.490000 9,399.64 155,000.00 0.00 0.00 155,000.00 216,662 361439888 11-0119 GAMCO WESTWD MIGHTY M FD AAA 10/18/10 OPEN 0.0000 0.0000 16.370001 9,163.10 150,000.00 0.00 0.00 150,000.00 211,210 361439888 11-0128 GAMCO WESTWD MIGHTY M FD AAA 11/24/10 OPEN 0.0000 0.0000 16.209930 268.28 4,348.80 0.00 0.00 4,849.00 6,184 361439888 11-0135 GAMCO WESTWD MIGHTY M FD AAA 11/24/10 OPEN 0.0000 0.0000 16.209694 275.21 4,461.07 0.00 0.00 4,461.00 6,343 H2906T109 11-0111 GARMIN LTD 10/21/10 OPEN 0.0000 0.0000 31.036400 2,500.00 77,591.00 0.00 0.00 77,591.00 100,200 H2906T109 11-0120 GARMIN LTD 10/06/10 OPEN 0.0000 0.0000 30.575625 1,600.00 48,921.00 0.00 0.00 48,921.00 64,128 372460105 14-0002 GENUINE PARTS CO 05/22/13 OPEN 0.0000 0.0000 80.709900 800.00 64,568.00 0.00 0.00 64,568.00 65,592 372460105 14-0030 GENUINE PARTS CO 05/07/13 OPEN 0.0000 0.0000 75.710200 1,100.00 83,281.00 0.00 0.00 83,281.00 90,189 38142Y500 10-0064 GOLDMAN SACHS GRWTH OPP FUND 08/05/09 OPEN 0.0000 0.0000 16.550000 12,084.59 200,000.00 0.00 0.00 200,000.00 319,033 38142Y500 11-0160 GOLDMAN SACHS GRWTH OPP FUND 12/10/10 OPEN 0.0000 0.0000 22.290000 117.97 2,630.00 0.00 0.00 2,630.00 3,114 38142Y500 12-0166 GOLDMAN SACHS GRWTH OPP FUND 12/09/11 OPEN 0.0000 0.0000 20.639876 822.91 16,985.00 0.00 0.00 16,985.00 21,725 38259P508 11-0221 GOOGLE INC CL A 12/10/10 OPEN 0.0000 0.0000 22.290582 117.97 2,629.62 0.00 0.00 2,630.00 104,731 38259P508 12-0042 GOOGLE INC CL A 04/06/11 OPEN 0.0000 0.0000 591.760000 50.00 29,588.00 0.00 0.00 29,588.00 44,388 38259P508 12-0202 GOOGLE, INC CL A 02/06/12 Open 0.0000 0.0000 582.030000 50.00 29,101.00 0.00 0.00 29,101 44,388 41012R811 14-0055 HANCOCK HORIZON BURKENROAD SMALL 06/04/13 OPEN 0.0000 0.0000 48.609997 6,171.57 300,000.00 0.00 0.00 300,000 315,799 41664L294 13-0183 HARTFORD INTL OPPORTUNITY I 11/16/12 OPEN 0.0000 0.0000 14.069990 13,503.91 190,000.00 0.00 0.00 190,000 219,033 41664L294 14-0070 HARTFORD INTL OPPORTUNITY I 07/24/13 OPEN 0.0000 0.0000 16.289985 5,217.93 85,000.00 0.00 0.00 85,000 84,635 421915109 07-0141 HCP, INC 07/19/11 OPEN 0.0000 0.0000 532.020000 50.00 26,601.00 0.00 0.00 26,601.00 2,194 421915109 07-0143 HCP, INC 02/27/07 OPEN 0.0000 0.0000 39.547500 200.00 7,909.50 0.00 0.00 7,909.50 8,774 421915109 07-0144 HCP, INC 02/27/07 OPEN 0.0000 0.0000 39.587500 200.00 7,917.50 0.00 0.00 7,917.50 8,774 421915109 07-0145 HCP, INC 02/27/07 OPEN 0.0000 0.0000 39.597500 200.00 7,919.50 0.00 0.00 7,919.50 8,774 421915109 07-0220 HCP, INC 02/27/07 OPEN 0.0000 0.0000 38.721400 659.00 25,517.00 0.00 0.00 25,517.00 28,910 421915109 08-0117 HCP, INC 02/27/07 OPEN 0.0000 0.0000 38.681400 941.00 36,399.23 0.00 0.00 36,399.23 41,282 421915109 09-0024 HCP, INC 12/03/07 OPEN Page 5 of 8 0.0000 0.0000 33.125000 600.00 19,875.00 0.00 0.00 19,875.00 26,322  Beginning Commissi CUSIP Invest Security Purchase Call Yield Yield Beginning Beginning Unamor Premium on Total Market Number Description Date Date Matur Call Unit Cost Par Val/Shares Val/Cost Discount Fees Cost Value 437076102 13-0204 HOME DEPOT 01/11/13 OPEN 0.0000 0.0000 63.207200 3,700.00 233,867.00 0.00 0.00 233,867.00 292,411 437076102 14-0010 HOME DEPOT 05/24/13 OPEN 0.0000 0.0000 78.420000 2,200.00 172,524.00 0.00 0.00 172,524.00 173,866 459200101 09-0075 IBM 08/27/08 OPEN 0.0000 0.0000 124.130900 900.00 111,718.00 0.00 0.00 111,718.00 175,536 45822P105 13-0009 INTEGRYS ENERGY GROUP INC 05/04/12 OPEN 0.0000 0.0000 55.135100 1,000.00 55,135.00 0.00 0.00 55,135.00 62,800 45822P105 13-0010 INTEGRYS ENERGY GROUP INC 05/04/12 OPEN 0.0000 0.0000 55.135100 1,300.00 71,676.00 0.00 0.00 71,676.00 81,640 45865V100 12-0068 INTERCONTINENTAL EXCHANGE INC 08/02/11 OPEN 0.0000 0.0000 125.506700 1,200.00 150,608.00 0.00 0.00 150,608.00 218,940 465899706 10-0182 IVY INTERNATIONAL CORE EQUITY 04/23/10 OPEN 0.0000 0.0000 15.009900 21,319.12 320,000.00 0.00 0.00 320,000.00 363,704 465899706 11-0162 IVY INTERNATIONAL CORE EQUITY 12/13/10 OPEN 0.0000 0.0000 16.269860 268.62 4,370.41 0.00 0.00 4,370.00 4,583 465899706 12-0168 IVY INTERNATIONAL CORE EQUITY 12/12/11 OPEN 0.0000 0.0000 13.819995 850.70 11,757.00 0.00 0.00 11,757.00 14,513 47102R652 10-0020 JANUS ADVISER MID CAP VAL CL S 05/07/09 OPEN 0.0000 0.0000 14.170000 8,801.61 145,840.00 0.00 0.00 145,840.00 219,336 47102R652 10-0051 JANUS ADVISER MID CAP VAL CL S 08/05/09 OPEN 0.0000 0.0000 18.089987 2,763.96 50,000.00 0.00 0.00 50,000.00 68,878 47102R652 10-0111 JANUS ADVISER MID CAP VAL CL S 12/21/09 OPEN 0.0000 0.0000 19.539641 11.73 229.20 0.00 0.00 229.00 292 47102R652 11-0169 JANUS ADVISER MID CAP VAL CL S 12/21/10 OPEN 0.0000 0.0000 22.249452 63.90 1,421.74 0.00 0.00 1,422.00 1,592 47102R652 12-0148 JANUS PERKINS MID CAP VAL CL S 12/23/11 OPEN 0.0000 0.0000 20.179955 1,013.14 20,445.12 0.00 0.00 20,445.00 25,247 494368103 08-0169 KIMBERLY CLARK CORP 02/20/08 OPEN 0.0000 0.0000 65.254200 700.00 45,678.00 0.00 0.00 45,678.00 69,160 494368103 09-0054 KIMBERLY CLARK CORP 06/04/08 OPEN 0.0000 0.0000 64.579900 100.00 6,457.99 0.00 0.00 6,458.00 9,880 494368103 13-0239 KIMBERLY CLARK CORP 04/18/13 OPEN 0.0000 0.0000 100.520000 1,000.00 100,520.00 0.00 0.00 100,520.00 98,800 494368103 14-0011 KIMBERLY CLARK CORP 05/24/13 OPEN 0.0000 0.0000 102.305300 1,700.00 173,919.00 0.00 0.00 173,919.00 167,960 494550106 13-0215 KINDER MORGAN ENERGY LP 02/01/13 OPEN 0.0000 0.0000 88.467300 1,800.00 159,241.00 0.00 0.00 159,541.00 148,518 494550106 13-0242 KINDER MORGAN ENERGY LP 04/18/13 OPEN 0.0000 0.0000 89.180000 2,800.00 249,704.00 0.00 0.00 249,704.00 231,028 49456B101 14-0034 KINDER MORGAN INC 05/22/13 OPEN 0.0000 0.0000 40.060000 1,600.00 64,096.00 0.00 0.00 64,096.00 60,416 49456B101 14-0040 KINDER MORGAN INC 05/07/13 OPEN 0.0000 0.0000 38.784300 2,300.00 89,203.00 0.00 0.00 89,203.00 86,848 48248M102 14-0099 KKR CO LP 07/08/13 OPEN 0.0000 0.0000 19.568800 13,200.00 258,308.00 0.00 0.00 258,308.00 269,940 51476K103 14-0029 LANDAUER INC 05/07/13 OPEN 0.0000 0.0000 54.154600 1,600.00 86,647.00 0.00 0.00 86,647.00 78,832 51476K103 14-0090 LANDAUER INC 05/22/13 OPEN 0.0000 0.0000 51.100300 1,300.00 66,430.00 0.00 0.00 66,430.00 64,051 534187109 13-0252 LINCOLN NATIONAL CORP IND 04/18/13 OPEN 0.0000 0.0000 32.296500 7,800.00 251,913.00 0.00 0.00 251,913.00 325,026 543069405 14-0053 LONGLEAF PARTNERS INTL FUND 06/04/13 OPEN 0.0000 0.0000 15.549990 11,254.02 175,000.00 0.00 0.00 175,000.00 176,350 563821529 12-0056 MANNING & NAPIER FD INT SER 07/28/11 OPEN 0.0000 0.0000 9.420000 26,539.28 250,000.00 0.00 0.00 250,000.00 245,754 563821529 12-0087 MANNING & NAPIER FD INT SER 09/16/11 OPEN 0.0000 0.0000 7.970476 39.00 313.00 0.00 0.00 313.00 361 57636Q104 11-0034 MASTERCARD INC 07/12/10 OPEN 0.0000 0.0000 204.754500 500.00 102,378.00 0.00 0.00 102,378.00 305,305 57636Q104 11-0186 MASTERCARD INC 07/12/10 OPEN 0.0000 0.0000 204.755000 700.00 143,329.00 0.00 0.00 143,329.00 427,427 57636Q104 12-0016 MASTERCARD INC 06/03/11 OPEN 0.0000 0.0000 286.600000 300.00 85,980.00 0.00 0.00 85,980.00 183,183 577081102 13-0217 MATTEL INC 02/01/13 OPEN 0.0000 0.0000 37.150000 1,600.00 59,440.00 0.00 0.00 59,440.00 67,248 577081102 13-0238 MATTEL INC 04/04/13 OPEN 0.0000 0.0000 43.628700 1,500.00 65,443.00 0.00 0.00 65,443.00 63,045 58933Y105 13-0047 MERCK AND CO INC 07/06/12 OPEN 0.0000 0.0000 41.779500 1,900.00 79,381.00 0.00 0.00 79,381.00 91,523 58933Y105 13-0070 MERCK AND CO INC 08/02/12 OPEN 0.0000 0.0000 44.540000 1,200.00 53,448.00 0.00 0.00 53,448.00 57,804 589584101 07-0116 MERIDIAN BIOSCIENCE INC 02/23/07 OPEN 0.0000 0.0000 18.685400 1,500.00 28,028.00 0.00 0.00 28,028.00 37,095 589584101 07-0164 MERIDIAN BIOSCIENCE INC 02/23/07 OPEN 0.0000 0.0000 18.677000 2,900.00 54,163.00 0.00 0.00 54,163.00 71,717 589584101 09-0015 MERIDIAN BIOSCIENCE INC 05/22/08 OPEN 0.0000 0.0000 28.650000 300.00 8,595.00 0.00 0.00 8,595.00 7,419 589584101 10-0183 MERIDIAN BIOSCIENCE INC 04/26/10 OPEN 0.0000 0.0000 19.640950 1,000.00 19,641.00 0.00 0.00 19,641.00 24,730 589584101 11-0080 MERIDIAN BIOSCIENCE INC 10/06/10 OPEN 0.0000 0.0000 21.710000 400.00 8,684.00 0.00 0.00 8,684.00 9,892 589584101 13-0005 MERIDIAN BIOSCIENCE INC 05/04/12 OPEN 0.0000 0.0000 20.739900 500.00 10,370.00 0.00 0.00 10,370.00 12,365 55272X102 07-0251 MFA MORTGAGE INVESTMENTS INC 03/01/07 OPEN 0.0000 0.0000 7.347000 1,200.00 8,816.44 0.00 0.00 8,816.00 9,576 55272X102 07-0252 MFA MORTGAGE INVESTMENTS INC 03/01/07 OPEN 0.0000 0.0000 7.397000 1,300.00 9,616.14 0.00 0.00 9,616.00 10,374 55272X102 07-0254 MFA MORTGAGE INVESTMENTS INC 03/01/07 OPEN 0.0000 0.0000 7.357000 1,700.00 12,506.95 0.00 0.00 12,507.00 13,566 55272X102 07-0295 MFA MORTGAGE INVESTMENTS INC 03/01/07 OPEN 0.0000 0.0000 7.423800 700.00 5,197.00 0.00 0.00 5,197.00 5,586 55272X102 07-0299 MFA MORTGAGE INVESTMENTS INC 03/01/07 OPEN 0.0000 0.0000 7.393800 6,700.00 49,538.99 0.00 0.00 49,538.99 53,466 55272X102 09-0010 MFA MORTGAGE INVESTMENTS INC 05/08/08 OPEN 0.0000 0.0000 7.028700 2,400.00 16,869.00 0.00 0.00 16,869.00 19,152 55272X102 09-0044 MFA MORTGAGE INVESTMENTS INC 05/08/08 OPEN 0.0000 0.0000 7.047300 2,600.00 18,323.00 0.00 0.00 18,323.00 20,748 55273E822 13-0189 MFS INTERNATIONAL VALUE FUND I 11/21/12 OPEN 0.0000 0.0000 27.459990 7,101.24 195,000.00 0.00 0.00 195,000.00 233,986 55273B822 14-0054 MFS INTERNATIONAL VALUE FUND I 06/04/13 OPEN 0.0000 0.0000 31.520003 11,104.06 350,000.00 0.00 0.00 350,000.00 365,879 55273B822 14-0069 MFS INTERNATIONAL VALUE FUND I 07/23/13 OPEN 0.0000 0.0000 33.050001 4,084.72 135,000.00 0.00 0.00 135,000.00 134,592 595017104 10-0147 MICROCHIP TECHNOLOGY INC 01/14/10 OPEN 0.0000 0.0000 28.557280 1,500.00 42,835.92 0.00 0.00 42,836.00 59,610 595017104 13-0012 MICROCHIP TECHNOLOGY INC 05/04/12 OPEN 0.0000 0.0000 35.470000 2,000.00 70,940.00 0.00 0.00 70,940.00 79,480 61166W101 13-0244 MONSANTO CO 04/22/13 OPEN 0.0000 0.0000 104.140000 2,300.00 239,522.00 0.00 0.00 239,522.00 227,194 61166W101 14-0017 MONSANTO CO 05/24/13 OPEN 0.0000 0.0000 107.886300 1,600.00 172,618.00 0.00 0.00 172,618.00 158,048 55261F104 14-0036 M T BANK CORP 05/24/13 OPEN 0.0000 0.0000 106.086300 1,600.00 169,738.00 0.00 0.00 169,738.00 186,976 553829102 14-0028 MVC CAPITAL INC 05/07/13 OPEN 0.0000 0.0000 12.996500 6,600.00 85,777.00 0.00 0.00 85,777.00 83,952 553829102 14-0089 MVC CAPITAL INC 05/22/13 OPEN 0.0000 0.0000 13.045000 4,900.00 63,920.00 0.00 0.00 63,920.00 62,328 628530107 12-0199 MYLAN INC 01/11/12 OPEN 0.0000 0.0000 21.560100 9,700.00 209,133.00 0.00 0.00 209,133.00 325,532 628530107 12-0226 MYLAN INC 04/30/12 OPEN 0.0000 0.0000 22.345800 6,500.00 145,248.00 0.00 0.00 145,248.00 218,140 628530107 13-0018 MYLAN INC 05/07/12 OPEN 0.0000 0.0000 21.499900 1,000.00 21,500.00 0.00 0.00 21,500.00 33,560 62886E108 14-0098 NCR CORPORATION 07/08/13 OPEN Page 6 of 8 0.0000 0.0000 33.552800 7,800.00 261,712.00 0.00 0.00 261,712.00 280,800  Beginning Commissi CUSIP Invest Security Purchase Call Yield Yield Beginning Beginning Unamor Premium on Total Market Number Description Date Date Matur Call Unit Cost Par Val/Shares Val/Cost Discount Fees Cost Value 666807102 14-0033 NORTHROP GRUMMAN CORP 05/22/13 OPEN 0.0000 0.0000 81.849900 800.00 65,480.00 0.00 0.00 65,480.00 73,648 666807102 14-0042 NORTHROP GRUMMAN CORP 05/07/13 OPEN 0.0000 0.0000 76.480000 1,100.00 84,128.00 0.00 0.00 84,128.00 101,266 413838202 12-0055 OAKMARK INTERNATIONAL FUND 07/28/11 OPEN 0.0000 0.0000 19.600000 12,755.10 250,000.00 0.00 0.00 250,000.00 314,286 682680103 08-0171 ONEOK INC 02/25/08 OPEN 0.0000 0.0000 47.490000 600.00 28,494.00 0.00 0.00 28,494.00 31,770 682680103 08-0189 ONEOK INC 02/19/08 OPEN 0.0000 0.0000 47.376400 400.00 18,950.58 0.00 0.00 18,951.00 21,180 682680103 08-0190 ONEOK INC 02/19/08 OPEN 0.0000 0.0000 47.386500 600.00 28,431.90 0.00 0.00 28,432.00 31,770 683974505 11-0060 OPPENHEIMER DEVELOPING MKTS FDS 08/25/10 OPEN 0.0000 0.0000 29.689988 8,251.94 245,000.00 0.00 0.00 245,000.00 286,507 683974505 11-0073 OPPENHEIMER DEVELOPING MKTS FDS 10/04/10 OPEN 0.0000 0.0000 33.589960 2,977.08 100,000.00 0.00 0.00 100,000.00 103,364 683974505 11-0089 OPPENHEIMER DEVELOPING MKTS FDS 10/21/10 OPEN 0.0000 0.0000 34.010135 882.09 30,000.00 0.00 0.00 30,000.00 30,626 683974505 11-0148 OPPENHEIMER DEVELOPING MKTS FDS 12/24/10 OPEN 0.0000 0.0000 35.008860 15.80 553.14 0.00 0.00 553.00 548 683974505 11-0172 OPPENHEIMER DEVELOPING MKTS FDS 12/24/10 OPEN 0.0000 0.0000 35.008860 33.77 1,182.77 0.00 0.00 1,183.00 1,173 683974505 11-0181 OPPENHEIMER DEVELOPING MKTS FDS 01/31/11 OPEN 0.0000 0.0000 34.069970 2,377.46 81,000.00 0.00 0.00 81,000.00 82,545 683974505 11-0189 OPPENHEIMER DEVELOPING MKTS FDS 01/31/11 OPEN 0.0000 0.0000 34.069970 2,993.84 102,000.00 0.00 0.00 102,000.00 103,946 68389X105 09-0218 ORACLE CORP 02/13/09 OPEN 0.0000 0.0000 17.408800 4,200.00 73,117.00 0.00 0.00 73,117.00 135,870 68389X105 12-0223 ORACLE CORP 04/30/12 OPEN 0.0000 0.0000 28.689900 700.00 20,083.00 0.00 0.00 20,083.00 22,645 704326107 13-0049 PAYCHEX 07/06/12 OPEN 0.0000 0.0000 31.450000 2,500.00 78,625.00 0.00 0.00 78,625.00 98,600 704326107 13-0077 PAYCHEX 08/02/12 OPEN 0.0000 0.0000 32.890000 1,600.00 52,624.00 0.00 0.00 52,624.00 63,104 713291102 13-0056 PEPCO HOLDINGS INC 07/09/12 OPEN 0.0000 0.0000 19.549500 4,400.00 86,018.00 0.00 0.00 86,018.00 90,420 713291102 13-0080 PEPCO HOLDINGS INC 08/02/12 OPEN 0.0000 0.0000 20.130000 2,600.00 52,338.00 0.00 0.00 52,338.00 53,430 717081103 13-0051 PFIZER INC 07/06/12 OPEN 0.0000 0.0000 22.930000 3,500.00 80,255.00 0.00 0.00 80,225.00 102,305 717081103 13-0069 PFIZER INC 08/02/12 OPEN 0.0000 0.0000 23.710000 2,200.00 52,162.00 0.00 0.00 52,162.00 64,306 718546104 13-0246 PHILLIPS 66 02/01/13 OPEN 0.0000 0.0000 58.998700 2,700.00 159,296.00 0.00 0.00 159,296.00 166,050 718546104 13-0253 PHILLIPS 66 04/18/13 OPEN 0.0000 0.0000 58.027800 4,200.00 243,717.00 0.00 0.00 243,717.00 258,300 731068102 13-0264 POLARIS INDS INC 02/01/13 OPEN 0.0000 0.0000 85.900000 1,700.00 146,030.00 0.00 0.00 146,030.00 190,638 74255L795 14-0056 PRINCIPAL MIDCAP 06/04/13 OPEN 0.0000 0.0000 18.170004 13,758.94 250,000.00 0.00 0.00 250,000.00 257,980 747525103 14-0081 QUALCOMM INC 07/08/13 OPEN 0.0000 0.0000 61.170400 4,300.00 263,033.00 0.00 0.00 263,033.00 277,608 754730109 13-0255 RAYMOND JAMES FINL INC 04/18/13 OPEN 0.0000 0.0000 44.829100 5,500.00 246,560.00 0.00 0.00 246,560.00 242,385 754730109 14-0015 RAYMOND JAMES FINL INC 05/24/13 OPEN 0.0000 0.0000 45.069700 3,900.00 175,772.00 0.00 0.00 175,772.00 171,873 756109104 11-0124 REALTY INCOME CORP 10/06/10 OPEN 0.0000 0.0000 33.646428 1,400.00 47,105.00 0.00 0.00 47,105.00 60,774 756109104 13-0011 REALTY INCOME CORP 05/04/12 OPEN 0.0000 0.0000 39.744100 1,700.00 67,565.00 0.00 0.00 67,565.00 73,797 761713106 11-0009 REYNOLDS AMERICAN INC 06/08/10 OPEN 0.0000 0.0000 53.039300 700.00 37,127.51 0.00 0.00 37,128.00 34,601 761713106 11-0018 REYNOLDS AMERICAN INC 06/08/10 OPEN 0.0000 0.0000 52.979742 1,400.00 74,171.64 0.00 0.00 74,172.00 69,202 778296103 10-0143 ROSS STORES INC 01/13/10 OPEN 0.0000 0.0000 45.138600 3,200.00 72,222.00 0.00 0.00 72,222.00 215,968 780905741 09-0094 ROYCE VALUE PLUS SERVICE FUND 08/29/08 OPEN 0.0000 0.0000 13.190000 8,718.73 115,000.00 0.00 0.00 115,000.00 142,987 780905741 09-0117 ROYCE VALUE PLUS SERVICE FUND 10/17/08 OPEN 0.0000 0.0000 8.849900 2,824.86 25,000.00 0.00 0.00 25,000.00 46,328 780905741 09-0169 ROYCE VALUE PLUS SERVICE FUND 12/10/08 OPEN 0.0000 0.0000 7.369900 274.26 2,021.27 0.00 0.00 2,021.00 4,498 780905741 11-0161 ROYCE VALUE PLUS SERVICE FUND 12/09/10 OPEN 0.0000 0.0000 13.177758 30.58 402.99 0.00 0.00 403.00 501 749685103 08-0178 RPM INTERNATIONAL INC 02/27/08 OPEN 0.0000 0.0000 21.832500 300.00 6,549.75 0.00 0.00 6,550.00 10,572 780905741 08-0179 RPM INTERNATIONAL INC 02/27/08 OPEN 0.0000 0.0000 21.856500 1,300.00 28,413.51 0.00 0.00 28,414.00 45,812 749685103 08-0197 RPM INTERNATIONAL INC 02/21/08 OPEN 0.0000 0.0000 21.612500 3,600.00 77,805.00 0.00 0.00 77,805.00 126,864 749685103 11-0081 RPM INTERNATIONAL INC 10/06/10 OPEN 0.0000 0.0000 20.050000 400.00 8,020.00 0.00 0.00 8,020.00 14,096 786514208 14-0096 SAFEWAY INC 07/08/13 OPEN 0.0000 0.0000 23.700000 11,200.00 265,440.00 0.00 0.00 265,440.00 288,848 78390X101 14-0044 SAIC INC 05/07/13 OPEN 0.0000 0.0000 14.761300 5,800.00 85,616.00 0.00 0.00 85,616.00 88,682 78390X101 14-0093 SAIC INC 05/22/13 OPEN 0.0000 0.0000 15.410000 4,100.00 63,181.00 0.00 0.00 63,181.00 62,689 810634206 13-0176 SCOUT MID CAP FUND 08/03/12 OPEN 0.0000 0.0000 12.910002 9,101.47 117,500.00 0.00 0.00 117,500.00 153,360 842587107 09-0091 SOUTHERN CO 08/28/08 OPEN 0.0000 0.0000 37.624600 1,300.00 48,912.00 0.00 0.00 48,912.00 58,292 842587107 09-0093 SOUTHERN CO 08/29/08 OPEN 0.0000 0.0000 37.515200 2,100.00 78,781.98 0.00 0.00 78,782.00 94,164 84265V105 13-0052 SOUTHERN COPPER CORP DEL 07/06/12 OPEN 0.0000 0.0000 31.368000 2,500.00 78,420.00 0.00 0.00 78,420.00 65,175 84265V105 13-0076 SOUTHERN COPPER CORP DEL 08/02/12 OPEN 0.0000 0.0000 32.109700 1,600.00 51,376.00 0.00 0.00 51,376.00 41,712 847560109 11-0103 SPECTRA ENERGY CORP 10/22/10 OPEN 0.0000 0.0000 23.517843 5,100.00 119,941.00 0.00 0.00 119,941.00 183,549 847560109 11-0113 SPECTRA ENERGY CORP 10/21/10 OPEN 0.0000 0.0000 24.983951 3,500.00 83,329.00 0.00 0.00 83,329.00 125,965 867914103 13-0201 SUNTRUST BKS INC 01/11/13 OPEN 0.0000 0.0000 28.740000 8,200.00 235,668.00 0.00 0.00 235,668.00 285,278 867914103 13-0216 SUNTRUST BKS INC 02/01/13 OPEN 0.0000 0.0000 29.097200 5,300.00 154,215.00 0.00 0.00 154,215.00 184,387 779562107 14-0068 T ROWE PRICE NEW HORIZONS FUND 07/23/13 OPEN 0.0000 0.0000 42.809978 2,919.88 125,000.00 0.00 0.00 125,000.00 124,796 883203101 13-0207 TEXTRON INC 01/11/13 OPEN 0.0000 0.0000 26.290000 9,200.00 241,868.00 0.00 0.00 241,868.00 251,896 883203101 13-0219 TEXTRON INC 02/01/13 OPEN 0.0000 0.0000 28.854400 5,400.00 155,814.00 0.00 0.00 155,814.00 147,852 883556102 13-0181 THERMO FISHER SCIENTIFIC INC 10/11/12 OPEN 0.0000 0.0000 60.608300 3,900.00 236,372.00 0.00 0.00 236,372.00 355,329 883556102 14-0016 THERMO FISHER SCIENTIFIC INC 05/24/13 OPEN 0.0000 0.0000 87.579100 2,000.00 175,158.00 0.00 0.00 175,158.00 182,220 88732J207 12-0230 TIME WARNER CABLE INC 04/30/12 OPEN 0.0000 0.0000 81.496300 1,800.00 146,693.00 0.00 0.00 146,693.00 205,326 88732J207 13-0241 TIME WARNER INC 04/18/13 OPEN 0.0000 0.0000 59.058100 4,300.00 253,950.00 0.00 0.00 253,950.00 267,718 892331307 14-0095 TOYOTA MTR CORP 07/08/13 OPEN 0.0000 0.0000 125.009000 2,100.00 262,519.00 0.00 0.00 262,519.00 255,990 896239100 13-0179 TRIMBLE NAV LTD 10/11/12 OPEN 0.0000 0.0000 48.701500 4,200.00 204,546.00 0.00 0.00 204,546.00 119,868 896239100 13-0187 TRIMBLE NAV LTD 11/20/12 OPEN Page 7 of 8 0.0000 0.0000 52.264000 2,600.00 135,886.00 0.00 0.00 135,886.00 74,204  Beginning Commissi CUSIP Invest Security Purchase Call Yield Yield Beginning Beginning Unamor Premium on Total Market Number Description Date Date Matur Call Unit Cost Par Val/Shares Val/Cost Discount Fees Cost Value H89128104 13-0205 TYCO INTERNATIONAL 01/11/13 OPEN 0.0000 0.0000 29.640800 7,900.00 234,162.00 0.00 0.00 234,162.00 274,999 907818108 13-0082 UNION PACIFIC CORP 08/02/12 OPEN 0.0000 0.0000 123.183600 1,100.00 135,502.00 0.00 0.00 135,502.00 174,449 91359E105 07-0239 UNIVERSAL HLTH RLTY INCOME TR SBI 02/28/07 OPEN 0.0000 0.0000 39.320000 2,100.00 82,575.00 0.00 0.00 82,575.00 91,287 91359E105 07-0249 UNIVERSAL HLTH RLTY INCOME TR SBI 03/01/07 OPEN 0.0000 0.0000 39.340900 800.00 31,473.00 0.00 0.00 31,473.00 34,776 91359E105 09-0026 UNIVERSAL HLTH RLTY INCOME TR SBI 05/27/08 OPEN 0.0000 0.0000 32.890000 500.00 16,445.00 0.00 0.00 16,445.00 21,735 91913Y100 12-0192 VALERO ENERGY CORP 01/11/12 OPEN 0.0000 0.0000 20.150800 8,300.00 167,245.00 0.00 0.00 167,245.00 296,891 91913Y100 14-0014 VALERO ENERGY CORP 05/24/13 OPEN 0.0000 0.0000 41.827700 4,100.00 171,494.00 0.00 0.00 171,494.00 146,657 92828R834 14-0035 VIRTUS FOREIGN OPPORTUNITY I 05/22/13 OPEN 0.0000 0.0000 27.950000 9,355.99 261,500.00 0.00 0.00 261,500.00 250,834 92828R834 14-0057 VIRTUS FOREIGN OPPORTUNITY I 06/05/13 OPEN 0.0000 0.0000 27.500001 13,127.27 361,000.00 0.00 0.00 361,000.00 351,942 92930Y107 11-0126 W P CAREY & CO LLC 10/06/10 OPEN 0.0000 0.0000 29.105000 1,600.00 46,568.00 0.00 0.00 46,568.00 112,992 92930Y107 13-0017 W P CAREY & CO LLC 05/04/12 OPEN 0.0000 0.0000 47.125200 1,500.00 70,688.00 0.00 0.00 70,688.00 105,930 931422109 11-0092 WALGREEN COMPANY 10/22/10 OPEN 0.0000 0.0000 33.755000 400.00 13,502.00 0.00 0.00 13,502.00 20,100 931422109 12-0129 WALGREEN COMPANY 12/07/11 OPEN 0.0000 0.0000 33.239500 400.00 13,296.00 0.00 0.00 13,296.00 20,100 931422109 13-0111 WALGREEN COMPANY 11/20/12 OPEN 0.0000 0.0000 32.180000 500.00 16,090.00 0.00 0.00 16,090.00 25,125 931422109 14-0079 WALGREEN COMPANY 07/08/13 OPEN 0.0000 0.0000 44.340700 5,900.00 261,610.00 0.00 0.00 261,610.00 296,475 94973V107 14-0080 WELLPOINT INC 07/08/13 OPEN 0.0000 0.0000 81.888100 3,200.00 262,042.00 0.00 0.00 262,042.00 273,792 969457100 14-0027 WILLIAMS COS INC 05/07/13 OPEN 0.0000 0.0000 37.490000 2,300.00 86,227.00 0.00 0.00 86,227.00 78,591 969457100 14-0087 WILLIAMS COS INC 05/22/13 OPEN 0.0000 0.0000 37.030000 1,700.00 62,951.00 0.00 0.00 62,951.00 58,089 984121103 14-0100 XEROX CORP 07/08/13 OPEN 0.0000 0.0000 9.270400 27,500.00 254,936.00 0.00 0.00 254,936.00 266,750 5100 -FSC SECURITIES CORPORATION Total 0.0000 0.0000 0.000000 873,949.71 24,939,214.69 0.00 0.00 24,939,986.72 29,281,885.49 5100 - FSC SECURITIES CORPORATION Total 0.0000 0.0000 0.000000 873,949.71 24,939,214.69 0.00 0.00 24,939,986.72 29,281,885.49 Investment Total 51,349,965 78,563,329 (1,284,383) 81 78,564,103 84,243,330 Page 8 of 8  FINANCE DEPARTMENT COLLECTION AGENCIES STATUS REPORT QUARTER ENDING JULY, 2013 The following represents a summation of the collection status reports as of July 31, 2013 from Armor Systems Corporation (Armor) and A/R Concepts, Inc. Armor Systems Corporation Amount Placed Collected During Collected to Date (Since 5/98) 5/13 -- 7/13 (Since 5/98) Liquidation Ratio Ambulance Transport $370,713.00 $2,552.00 $48,538.00 13.1% Police False Alarms 18,670.00 0.00 11,960.00 64.1% Final Water Bills 10,179.00 0.00 2,033.00 20.0% NSF Checks 65.00 0.00 0.00 0.0% Parking Tickets 64,415.00 260.00 11,340.00 17.6% TOTAL $464,042.00 $2,812.00 $73,871.00 15.9% A/R Concepts, Inc. Amount Placed Collected During Collected to Date (Since 5/98) 5/13 -- 7/13 (Since 5/98) Liquidation Ratio Ambulance Transport $368,556.00 $1,497.00 $52,881.00 14.3% Police False Alarms 20,360.00 0.00 15,320.00 75.2% Final Water Bills 17,579.00 0.00 1,133.29 6.4% NSF Checks 0.00 0.00 0.00 N/A Parking Tickets 53,400.00 0.00 4,815.00 9.0% TOTAL $459,895.00 $1,497.00 $74,149.29 16.1% Northbrook Economic Data •Office, Industrial & Retail Vacancies •Unemployment Rates •Local Sales Tax Collections •Hotel Market •Housing Market •Building Permits September 2013 Northbrook Economic Data September 2013 • Office, Industrial, & Retail Vacancy Rates  Central North & Near North Office Submarkets Source: CoStar Source: CoStar  South Lake County & North Cook County Industrial Submarkets Source: CoStar Source: CoStar  Overall Vacancy Rate for Northbrook Shopping Centers 16.0% 14.9% 14.0% 12.0% 10.0% 8.0% 7.0% 6.6% 6.0% 4.0% 2.0% 0.0% 2008-2Q 2008-4Q 2009-2Q 2009-4Q 2010-2Q 2010-4Q 2011-2Q 2011-4Q 2012-2Q 2012-4Q 2013-2Q Source: Village of Northbrook Survey Northbrook Economic Data September 2013 • Unemployment Rates  Northbrook Labor Force & Employment 18,000 17,500 17,000 16,985 16,923 16,500 16,176 16,000 15,940 15,500 15,000 14,500 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Northbrook Labor Force Northbrook Residents Employed Source: IDES - LMI  Northbrook Unemployment Rate Compared to Cook County, Chicago Metro Area and State of Illinois 12.0% 10.0% 8.0% 7.4% 6.9% 6.7% 6.5% 6.2% 6.0% 4.4% 4.2% 4.0% 4.0% 4.0% 3.2% 2.9% 2.0% 0.0% 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Jul-13 Northbrook Unemployment Rate Cook County Unemployment Rate Chicago Metro Area Unemployment Rate State of Illinois Unemployment Rate Source: IDES - LMI  Unemployment Rate by Area Municipalities Not Seasonally Adjusted Change Over Change Over CITIES Jul-13 Jun-13 Jul-12 the Month the Year HIGHLAND PARK CITY 6.3 6.2 6.6 0.1 -0.3 WILMETTE VILLAGE 6.7 7.2 6.7 -0.5 0.0 GLENVIEW VILLAGE 7.1 7.4 6.8 -0.3 0.3 MOUNT PROSPECT VILLAGE 7.1 7.6 7.2 -0.5 -0.1 ARLINGTON HEIGHTS VILLAGE 7.2 7.6 7.1 -0.4 0.1 PALATINE VILLAGE 7.2 7.7 7.2 -0.5 0.0 NORTHBROOK VILLAGE 7.4 7.9 6.9 -0.5 0.5 WHEELING VILLAGE 7.6 8.0 7.2 -0.4 0.4 ELMHURST CITY 7.7 8.3 7.5 -0.6 0.2 MORTON GROVE VILLAGE 7.7 8.2 7.8 -0.5 -0.1 BUFFALO GROVE VILLAGE 7.8 7.5 7.7 0.3 0.1 HOFFMAN ESTATES VILLAGE 7.9 8.4 7.5 -0.5 0.4 SCHAUMBURG VILLAGE 7.9 8.2 7.6 -0.3 0.3 EVANSTON CITY 8.1 8.4 7.6 -0.3 0.5 NAPERVILLE CITY 8.1 8.7 7.7 -0.6 0.4 NILES VILLAGE 8.4 8.7 8.1 -0.3 0.3 SKOKIE VILLAGE 8.5 9.3 8.2 -0.8 0.3 DES PLAINES CITY 8.7 9.3 8.6 -0.6 0.1 CHICAGO CITY 11.2 11.6 10.8 -0.4 0.4 Source: IDES - LMI Northbrook Economic Data September 2013 • Local Sales Tax Collections  Village of Northbrook Sales Tax by Calendar Month of Actual Retail Sale Through May 2013 $1,800,000 $1,600,000 $1,400,000 $1,266,803 $1,200,000 $1,122,109 $1,097,293 $1,019,737 $1,012,201 $1,000,000 2010 2011 2012 $800,000 2013 $600,000 $400,000 $200,000 $- Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Source: Village of Northbrook  Village of Northbrook Sales Tax Change by Calendar Month of Actual Retail Sales Difference Between 2012 & 2013 $80,000 $62,174 Total Difference Through May $60,000 $44,289 + 43,176 $40,000 $19,187 $20,000 $- Jan Feb Mar Apr May $(20,000) $(24,816) $(40,000) $(60,000) $(57,658) $(80,000) Difference Between '12 & '13 Source: Village of Northbrook  Village of Northbrook % Sales Tax Change by Calendar Month of Actual Retail Sales Difference Between 2012 & 2013 6.0% 5.2% 4.5% % Change Through May 4.0% 0.8% Increase 1.9% 2.0% 0.0% Jan Feb Mar Apr May -2.0% -2.2% -4.0% -4.9% -6.0% % Difference '12 & '13 Source: Village of Northbrook Northbrook Economic Data September 2013 • Hotel Market  Hotel Revenue Per Available Room (RevPAR) $100.00 94.29 $90.00 $88.09 $80.00 78.60 $70.00 $70.39 $60.00 $50.00 42.99 $39.52 $40.00 $30.00 $20.00 $10.00 $- Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2012 2013 Chicago North Shore CVB ChicagoNorth/Lake County(1) Metro Area, Excluding Chicago Source: STR  Revenue Per Available Room (RevPar) Chicago's North Shore CVB $100.00 $90.00 $80.00 $70.00 $60.00 2010 Axis Title $50.00 2011 2012 2013 $40.00 $30.00 $20.00 $10.00 $- Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Source: STR  Village of Northbrook Sheraton Opened Hotel Tax Revenue by Calendar Quarter Fall 2008 $450,000 $400,000 $391,574 Difference Through June $350,000 Between 2011 & 2012 + $40,062 An 11% Increase $297,974 $300,000 2008 $250,000 $236,672 2009 2010 2011 $200,000 $171,414 2012 $154,902 2013 $150,000 $126,560 $100,000 $50,000 $- Jan-Mar Apr-Jun Through June Note: # of rooms – Sheraton -161; Renaissance - 385 Source: Village of Northbrook Northbrook Economic Data September 2013 • Housing Market  Single Family Detached Residences - Average Sales Price $1,200,000 $1,046,303 $1,000,000 $800,000 $765,656 Jul-10 $600,000 $556,197 Jul-11 $549,873 $527,177 $501,437 Jul-12 Jul-13 $400,000 $306,567 $200,000 $172,150 $- Deerfield Glencoe Glenview Highhland Park Northbrook Northfield Prospect Wheeling Heights Source: Robert E. Headrick Assoc., Inc.  Single Family Detached Residences - Average Sales Price Percentage Change From Previous Year 30.0% 20.0% 10.0% 3.5% 1.7% 0.0% Jul-11 Jul-12 Jul-13 -4.7% -10.0% -20.0% -30.0% Deerfield Glencoe Glenview Highhland Park Northbrook Northfield Prospect Wheeling Heights Source: Robert E. Headrick Assoc., Inc. Northbrook Economic Data September 2013 • Building Permits Source: Village of Northbrook Source: Village of Northbrook Source: Village of Northbrook Source: Village of Northbrook Source: Village of Northbrook Northbrook Economic Data Prepared by the Village of Northbrook Department of Development & Planning Services September 2013 MANAGER’S REPORT Administration & Finance 4TH Quarter Indicators Committee, 09.24.13 FY 2012/2013 GENERAL GOVERNMENT DEPARTMENT  FOURTH QUARTER FOIA REQUESTS: THREE YEAR HISTORY 700 600 206 500 153 155 400 147 Fourth Quarter Total 109 Third Quarter Total 117 300 Second Quarter Total 164 First Quarter Total 152 200 137 100 179 157 146 0 FY 10/11 FY 11/12 FY 12/13  FOURTH QUARTER SENIOR TAXI TICKET VALUE: THREE YEAR HISTORY $50,000 $45,000 $40,000 $35,000 $30,000 QTR 4 QTR 3 $25,000 QTR 2 $20,000 QTR 1 Annual Budget $15,000 $10,000 $5,000 $- FY 10/11 FY 11/12 FY 12/13  FOURTH QUARTER SENIOR TAXI PARTICIPANTS: THREE YEAR HISTORY 160 154 140 134 137 136 134 124 127 118 120 103 100 FY 10/11 80 FY 11/12 FY 12/13 60 40 20 0 February March April FIRE DEPARTMENT  FOURTH QUARTER CALLS: THREE YEAR HISTORY 1,800 1,600 1,400 11 1,200 13 Rescue 17 300 351 Detail 1,000 320 Fire 246 Ambulance 800 231 192 QTR 1 600 QTR 2 QTR 3 400 709 647 680 200 0 FY 10/11 FY 11/12 FY 12/13  FOURTH QUARTER OVERTIME EXPENSE: THREE YEAR HISTORY $450,000 $400,000 $350,000 $300,000 Fourth Quarter $250,000 Third Quarter Second Quarter $200,000 First Quarter $150,000 Annual Budget $100,000 $50,000 $- FY 10/11 FY 11/12 FY 12/13 POLICE DEPARTMENT  FOURTH QUARTER ACTIVIT Y: THREE YEAR HISTORY 8,000 Routine Patrol Activity 7,000 Crimes Ag. Property 6,000 Crimes Ag. Persons 5,000 Traffic 4,000 Misc. 3,000 911 Calls Not Bona fide 2,000 QTR 1 1,000 QTR 2 - QTR 3 FY 10/11 FY 11/12 FY 12/13  FOURTH QUARTER COUNSELING SERVICES CASELOAD: THREE YEAR HISTORY 1800 1600 1400 396 1200 463 282 QTR 4 1000 427 353 QTR 3 371 800 QTR 2 600 QTR 1 388 439 364 400 200 380 347 311 0 FY 10/11 FY 11/12 FY 12/13 Case numbers per month include: new cases, ongoing cases and crisis cases.  FOURTH QUARTER OVERTIME EXPENSE: THREE YEAR HISTORY $900,000 $800,000 $700,000 $600,000 Fourth Quarter $500,000 Third Quarter Second Quarter $400,000 First Quarter $300,000 Annual Budget $200,000 $100,000 $- FY 10/11 FY 11/12 FY 12/13 PUBLIC WORKS DEPARTMENT  FOURTH QUARTER FINISHED WATER PUMPED: DAILY AVERAGE GALLONS (X1000) 30,000 25,000 20,000 April March 15,000 February QTR 1 QTR 2 10,000 QTR 3 5,000 - FY 10/11 FY 11/12 FY 12/13  FOURTH QUARTER FINISHED WATER PUMPED: TOTAL GALLONS (X1000) 800,000 700,000 600,000 500,000 April March 400,000 February QTR 1 300,000 QTR 2 QTR 3 200,000 100,000 0 FY 10/11 FY 11/12 FY 12/13 FOURTH QUARTER WATERMAIN BREAKS: THREE YEAR HISTORY 90 80 70 60 April 50 March February 40 QTR 1 QTR 2 30 QTR 3 20 10 0 FY 10/11 FY 11/12 FY 12/13 FOURTH QUARTER WATERMAIN BREAKS: REGULAR HOURS WORKED 1200 1000 800 April March 600 February QTR 1 QTR 2 400 QTR 3 200 0 FY 10/11 FY 11/12 FY 12/13  THIRD QUARTER WATERMAIN BREAKS: OVERTIME HOURS WORKED 1000 900 800 700 April 600 March 500 February QTR 1 400 QTR 2 300 QTR 3 200 100 0 FY 10/11 FY 11/12 FY 12/13  FOURTH QUARTER OVERTIME EXPENSE: THREE YEAR HISTORY $400,000 $350,000 $300,000 $250,000 Fourth Quarter Third Quarter $200,000 Second Quarter First Quarter $150,000 Annual Budget $100,000 $50,000 $- FY 10/11 FY 11/12 FY 12/13  FOURTH QUARTER SERVICE REQUEST HISTORY: THREE YEAR HISTORY Category 2010/2011 2011/2012 2012/2013 % Increase Fleet Maintenance 188 150 163 8.67% Flooding Drainage 50 28 109 289.29% Lighting 31 44 30 -31.82% Landscaping/Forestry 33 159 102 -35.85% Sewers 82 37 45 21.62% Sidewalks/Parkways 16 16 32 100.00% Signage 22 16 17 6.25% Snow Removal/Maintenance 102 55 168 205.45% Street Maintenance 56 26 73 180.77% Utilities 11 30 13 -56.67% Building Maintenance 69 83 107 28.92% Water 48 28 19 -32.14% Total Service Requests 708 672 878 30.65%  FIRST – FOURTH QUARTER SERVICE REQUEST HISTORY* 6000 5000 4000 Strong Storms in the Summer of 11/12 2012/2013 3000 2011/2012 2010/2011 2000 1000 0 QTR 1 QTR 2 QTR 3 QTR 4 * Request System was not operating until September 2010  DEVELOPMENT & PLANNING SERVICES  FOURTH QUARTER MAJOR PERMITS ISSUED: THREE YEAR HISTORY 80 70 60 50 April March 40 February QTR 1 30 QTR 2 QTR 3 20 10 0 FY 10/11 FY 11/12 FY 12/13  FOURTH QUARTER NEW SINGLE FAMILY PERMITS ISSUED: THREE YEAR HISTORY 12 10 8 April March 6 February QTR 1 QTR 2 4 QTR 3 2 0 FY 10/11 FY 11/12 FY 12/13  FOURTH QUARTER VALUE OF CONSTRUCTION: THREE YEAR HISTORY $45,000,000 $40,000,000 $35,000,000 $30,000,000 April $25,000,000 March February $20,000,000 QTR 1 QTR 2 $15,000,000 QTR 3 $10,000,000 $5,000,000 $- FY 10/11 FY 11/12 FY 12/13  FOURTH QUARTER ZONING/PROPERT Y ENFORCEMENT ACTION: T WO YEAR HISTORY 100 90 90 80 70 64 60 Complaints/Investigations 52 Warning letters issued 50 46 New Tickets Issued 40 40 34 Items in Court Compliance/Case Closed 30 20 16 12 13 10 5 0 FY 11/12 FY 12/13 MANAGER’S REPORT Administration & Finance 1 ST Quarter Indicators Committee, 09.24.2013 FY 2013/2014 GENERAL GOVERNMENT DEPARTMENT  FIRST QUARTER FOIA REQUESTS: FOUR YEAR HISTORY 80 76 70 65 60 56 58 58 54 54 50 48 49 50 46 46 FY 10/11 40 FY 11/12 FY 12/13 30 FY 13/14 20 10 0 May June July  FIRST QUARTER SENIOR TAXI TICKET VALUE: FOUR YEAR HISTORY $50,000 $45,000 $40,000 $35,000 $30,000 July $25,000 June May $20,000 Annual Budget $15,000 $10,000 $5,000 $- FY 10/11 FY 11/12 FY 12/13 FY 13/14 FIRE DEPARTMENT  FIRST QUARTER CALLS: FOUR YEAR HISTORY 1,800 7 1,600 13 10 16 1,400 545 366 411 427 1,200 1,000 Rescue 287 273 373 Detail 293 800 Fire Ambulance 600 400 824 854 755 748 200 0 FY 10/11 FY 11/12 FY 12/13 FY 13/14  FIRST QUARTER OVERTIME EXPENSE: FOUR YEAR HISTORY $500,000 $450,000 $400,000 $350,000 $300,000 First Quarter $250,000 Annual Budget $200,000 Final Actual $150,000 $119,036 $103,223 $100,000 $76,630 $77,210 $50,000 $- FY 10/11 FY 11/12 FY 12/13 FY 13/14 POLICE DEPARTMENT  FIRST QUARTER ACTIVIT Y: FOUR YEAR HISTORY 7,000 6,000 Routine Patrol Activity 5,000 3,547 3,704 Crimes Ag. Property 3,327 3,270 4,000 Crimes Ag. Persons 3,000 243 223 Traffic 218 215 218 249 219 150 Misc. 2,000 959 937 950 819 95 108 123 911 Calls Not 133 1,000 Bona fide 1,576 1,564 1,255 1,410 0 FY 10/11 FY 11/12 FY 12/13 FY 13/14  FIRST QUARTER COUNSELING SERVICES CASELOAD: FOUR YEAR HISTORY 400 350 122 136 300 129 250 116 July 200 133 130 June 109 May 150 112 100 125 109 114 50 83 0 FY 10/11 FY 11/12 FY 12/13 FY13/14 Case numbers per month include: new cases, ongoing cases and crisis cases.  FIRST QUARTER OVERTIME EXPENSE: FOUR YEAR HISTORY $800,000 $700,000 $600,000 $500,000 First Quarter $400,000 Annual Budget $300,000 Final Actual $215,944.33 $194,035.55 $200,000 $155,371.84 $169,455.15 $100,000 $- FY 10/11 FY 11/12 FY 12/13 FY 13/14 PUBLIC WORKS DEPARTMENT  FIRST QUARTER FINISHED WATER PUMPED: DAILY AVERAGE GALLONS (X1000) 10,000 9,000 8,000 6,974 7,000 6,000 5,584 5,276 FY 10/11 5,000 FY 11/12 FY 12/13 4,000 FY 13/14 3,000 2,000 1,000 - May June July  FIRST QUARTER FINISHED WATER PUMPED: TOTAL GALLONS (X1000) 300,000 250,000 216,192 200,000 167,511 FY 10/11 163,565 FY 11/12 150,000 FY 12/13 FY 13/14 100,000 50,000 0 May June July  FIRST QUARTER WATERMAIN BREAKS: FOUR YEAR HISTORY 40 37 35 30 27 25 FY 10/11 20 19 FY 11/12 FY 12/13 15 FY 13/14 10 7 5 5 3 3 3 3 2 1 0 0 May June July  FIRST QUARTER WATERMAIN BREAKS: REGULAR HOURS WORKED 450 400 408 400 350 300 250 FY 10/11 FY 11/12 200 182 FY 12/13 FY 13/14 150 100 57 67.5 48 51 50 35 9 11 15 - 0 May June July  FIRST QUARTER WATERMAIN BREAKS: OVERTIME HOURS WORKED 450 431 400 350 340 300 250 FY 10/11 FY 11/12 194 200 FY 12/13 FY 13/14 150 100 72.3 80.8 51.8 41.5 50 25 30 20.8 18 - 0 May June July  FIRST QUARTER OVERTIME EXPENSE: FOUR YEAR HISTORY $400,000 $350,000 $300,000 $250,000 First Quarter $200,000 Annual Budget Final Actual $150,000 $100,000 $67,659.20 $77,502.00 $50,000 $37,355.06 $35,167.79 $- FY 10/11 FY 11/12 FY 12/13 FY 13/14  FIRST QUARTER SERVICE REQUEST HISTORY: THREE YEAR HISTORY Category FY 11/12 FY 12/13 FY 13/14 % Increase Fleet Maintenance 159 169 157 -7.10% Flooding Drainage 244 7 145 1971.43% Lighting 55 29 49 68.97% Landscaping/Forestry 3874 200 210 5.00% Sewers 141 43 49 13.95% Sidewalks/Parkways 43 71 106 49.30% Signage 37 13 16 23.08% Snow Removal/Maintenance 14 4 6 50.00% Street Maintenance 61 54 81 50.00% Utilities 22 14 19 35.71% Building Maintenance 85 86 134 55.81% Water 61 25 25 0.00% Total Service Requests 4796 715 997 39.44%  DEVELOPMENT & PLANNING SERVICES  FIRST QUARTER MAJOR PERMITS ISSUED: FOUR YEAR HISTORY 40 36 35 32 32 30 26 26 25 24 23 FY 10/11 20 20 19 FY 11/12 17 16 FY 12/13 15 15 FY 13/14 10 5 0 May June July  FIRST QUARTER NEW SINGLE FAMILY PERMITS ISSUED: FOUR YEAR HISTORY 6 6 5 5 4 4 FY 10/11 3 3 3 3 FY 11/12 FY 12/13 2 2 2 2 2 FY 13/14 2 1 1 0 May June July  FIRST QUARTER VALUE OF CONSTRUCTION: FOUR YEAR HISTORY $25,000,000 $21,444,314 $20,000,000 $15,000,000 FY 10/11 FY 11/12 FY 12/13 $10,000,000 FY 13/14 $5,000,000 $2,951,086 $1,999,989 $- May June July  FIRST QUARTER ZONING/PROPERT Y ENFORCEMENT ACTION: THREE YEAR HISTORY 160 150 138 140 120 116 100 Complaints/Investigations Warning letters issued 80 New Tickets Issued Items in Court 60 Compliance/Case Closed 40 18 20 13 0 FY 11/12 FY 12/13 FY 13/14