How is the Park District Funded?

Understanding the Budget Behind One of Geneseo's Largest Community Assets

By Sarah DeMaranville

Whether you're taking your child to swim lessons, walking through the Athletic Field, attending a movie at the Central Theater, working out at the Community Center, or cheering on a youth sports team, chances are you've benefited from the Geneseo Park District.

Most residents interact with the Park District regularly. Fewer, however, know how it's funded.

Like many public agencies, the Park District relies on a combination of property taxes, user fees, grants, donations and other revenue sources to operate its facilities and programs.

According to the Park District's proposed 2026 operating budget, the district expects approximately $6.66 million in revenue while budgeting about $7 million in expenses.

Property Taxes Are Important—But They're Not the Whole Story

Many people assume the Park District operates almost entirely on property taxes.

The budget tells a different story.

Property taxes account for approximately 28.4% of the district's projected revenue, making them the single largest funding source—but not a majority.

The remainder comes from a variety of sources, including:

  • Donations and grants: 24.2%

  • Bond proceeds and debt certificates: 14.4%

  • Program fees: 11.0%

  • Membership fees: 9.2%

  • Admissions

  • Facility rentals

  • Concessions

  • Interest income

  • Sponsorships

  • Personal Property Replacement Tax

  • Miscellaneous revenue

Executive Director Andy Thurman said understanding that combination is key to understanding how the Park District operates.

"Property taxes are certainly an important part of how the Park District is funded, but they are only one piece of the puzzle," Thurman said. "Our funding comes from a combination of property taxes, memberships, program and facility fees, grants, donations, state replacement taxes, investment income and other revenues."

The different sources also serve different purposes.

"Property taxes help support the facilities and services available to the entire community, while memberships and program fees help offset the costs associated with specific programs and facilities," Thurman said.

Ultimately, he said, "It really takes a combination of tax dollars, user fees and outside funding to provide the level of parks, facilities and programs our community has."

Bringing Outside Dollars Into the District

Diversifying that funding has become an important part of the Park District's financial strategy.

"We are always looking for ways to bring outside dollars into the District and not rely too heavily on any one source of revenue," Thurman said.

That includes grants, donations, sponsorships and partnerships in addition to revenue generated through memberships, programs, admissions and rentals.

Thurman said support from local foundations, businesses, organizations and individuals has helped make improvements possible that otherwise may have taken significantly longer.

The district's 2025 Annual Comprehensive Financial Report provides an example. According to the report, the Geneseo Park District Foundation secured more than $400,000 in grants and donations in 2025, supporting swim lessons, scholarships, community events, Discovery Club programs and facility improvements.

That approach also plays a role in Envision 2033, the district's long-term master plan.

"Envision 2033 isn't just about what we want to do—it's also about planning how we can responsibly afford to do it," Thurman said.

That could mean phasing projects over several years, pursuing grants or donations, developing partnerships or waiting until the district determines the financial timing is right.

Balancing Fees With Public Access

Memberships and program fees provide another significant portion of the district's revenue.

Combined, those two categories represent approximately 20% of projected 2026 revenue.

Thurman said those fees help pay the direct costs associated with providing specific services. Grants and donations, meanwhile, can have a particularly significant impact on larger improvements and capital projects.

"Every dollar we can bring in through a grant, donation or partnership helps us stretch Park District resources further and preserve other funds for maintaining facilities, replacing equipment and providing services," Thurman said.

But generating revenue isn't the district's only consideration.

"We don't want every service to simply become 'pay to play,'" Thurman said. "Part of our responsibility as a public Park District is trying to find the right balance between user fees and providing recreational opportunities that are accessible to the community."

"The goal is always to stretch every funding source as far as we responsibly can."

What Does the Park District Spend Money On?

Running a park district involves much more than mowing grass.

Personnel represents the district's largest planned expense at 34.6% of the 2026 budget. Capital outlay accounts for another 31.7%.

Other major expenses include:

  • Contractual services: 13.2%

  • Long-term debt retirement: 11.8%

  • Other expenses: 3.4%

  • Utilities: 2.9%

  • Transfers to other funds: 2.4%

Looking at spending by fund provides another perspective.

Approximately 37.8% of expenditures are budgeted for capital improvements, while recreation accounts for approximately 32%. The remaining expenditures are spread among the corporate, bond and interest, liability, IMRF, Social Security, daycare and audit funds.

Planning for Things That Wear Out

One of the Park District's biggest financial challenges is also one familiar to homeowners: buildings and equipment don't last forever.

"Things get older and eventually need to be repaired or replaced, and the cost of doing that continues to increase," Thurman said.

The district has facilities and major mechanical systems that have served the community for many years while simultaneously facing higher costs for utilities, insurance, equipment, construction and everyday operations.

The Park District uses both Envision 2033 and a capital replacement plan to anticipate those expenses.

"We would much rather plan for a major expense several years in advance than be surprised by it when something fails," Thurman said.

The district's 2025 financial report similarly identifies increasing maintenance costs and inflationary pressures as challenges. For 2026, the district identified Athletic Field enhancements, Community Center improvements and infrastructure needs including boiler and indoor pool filtration repairs among its priorities.

Long-term planning doesn't necessarily mean everything identified will be built or purchased immediately.

"Not everything identified in a long-term plan can or should happen immediately," Thurman said. "Part of responsible financial planning is prioritizing needs, evaluating available resources and determining when the District can realistically take on a project."

More Than Parks

The Park District serves a much broader role than its name might suggest.

The district encompasses approximately 144 square miles, including the City of Geneseo and portions of nine surrounding townships. Its facilities include a movie theater, fitness center, indoor pool, athletic field, courts, aquatic center and community spaces, in addition to recreation programming.

Its audited financial statements also provide a broader look at the district's financial position. During 2025, government-wide revenues totaled approximately $3.49 million, while expenses totaled approximately $2.95 million, increasing the district's net position by about $538,000. The district ended 2025 with total net position of approximately $12.2 million, although roughly $8.57 million of that represented investment in capital assets rather than money available for spending.

The district's independent auditor concluded that its 2025 financial statements presented its financial position fairly, in all material respects, in accordance with generally accepted accounting principles.

Looking Ahead

Budgets are more than spreadsheets. They reflect decisions about maintaining existing facilities, providing programs today and preparing for expenses years into the future.

For Thurman, understanding the Park District's finances begins with recognizing that no single revenue source pays for everything.

"I hope people understand that there isn't one single source that funds everything the Park District does," he said. "It really is a combination of property taxes, memberships, program fees, grants, donations, partnerships and other revenues."

And the financial responsibility doesn't end when the annual budget balances.

"Ultimately, our responsibility isn't just to balance this year's budget," Thurman said. "It's to take care of the parks and facilities the community has already invested in, provide quality and accessible recreational opportunities today, and make thoughtful decisions that keep the District financially sustainable into the future."

"Our job is to make the most of every dollar entrusted to the Park District—whether it comes from a taxpayer, a member, a program participant, a grant or a donor."

Sources

Source note: Financial figures used in this article were drawn from official Geneseo Park District budget documents, annual financial reporting and audited financial statements. Andy Thurman's responses provide additional explanation and context for the district's approach to funding and long-term financial planning.