April 15, 2026: Board of Library Trustees Finance Committee Meeting Minutes

Pending Library Board approval at the May 27, 2026, meeting.

Minutes Prepared By: Colin Bird-Martinez, Library Board Trustee

Call to Order and Roll Call

The Finance Committee called the meeting to order at 6:05 pm.

Present: Virginia Bloom (Board President), Colin Bird-Martinez (Board Trustee, Finance Chair), Megan Butman (Board Trustee, Governance Chair), Billy Treece (Director of Finance & Human Resources), Elsworth Carman (Executive Director)

Public Comments

There were no public comments received in writing or in person for the meeting.

General Financial Update

No Finance Committee meeting was held in March. Approximately 55% of budgeted revenue has been received to date. Current revenues total approximately $6.5 million, largely representing funds that were expected in the prior year. Revenue performance currently tracking around 140–145% for the year. Current cash flow projections indicate sufficient cash reserves through November.

March 2026 Financial Statement of Revenue and Expenditure

Revenue/Tax Items

Interest Income/Cash Position

The Finance Committee discussed the continued uncertainty regarding whether interest losses resulting from Cook County delays can be recovered. The reduced cash on hand negatively impacted interest earnings.

Miscellaneous Income

The committee discussed the FCC E-rate program funding, currently recorded under miscellaneous income. Miscellaneous income also includes: settlement checks and rebates. The committee will review whether these revenues are recurring enough to warrant creating a dedicated budget line item.

Store/Fees/Sales Tax

Merchandise store inventory is not currently being restocked. Due to low sales volume, sales tax reporting requirements were reduced from quarterly (4 times annual) to once annually.

Facilities/Capital Projects

Woolpert Architecture has being incurring costs under building improvements. Building improvements include:

  • Tuckpointing
  • Perimeter sealant work
  • Stone replacement

Project timeline anticipated for completion October–November 2026. Estimated tuckpointing costs approximately $360,000 and additional building work estimated around $150,000.

FY2027 Budget Planning

Budget Timeline

The Finance Committee discussed the budget planning for 2027 which includes a timeline of a internal budget development beginning early June 2026. The first draft begins at the regular board meeting in August, the second draft at the regular board meeting in September, and the final draft at the regular board meeting in October.

Adjournment

The meeting was adjourned at 7:14 pm.