On the agenda: Flossmoor Board of Trustees - Regular Meeting — surveillance camera (Nov 2)

MAYOR: Michelle I. Nelson | VILLAGE CLERK: Cecil Porter | VILLAGE MANAGER: Bridget A. Wachtel
TRUSTEES: Gary Daggett | Kevin Dorsey | Rosalind Henderson Mustafa | George Lofton | James Mitros | Carolyn D. Rodgers

AGENDA
FOR THE REGULAR MEETING OF THE BOARD OF TRUSTEES
OF THE VILLAGE OF FLOSSMOOR, ILLINOIS
MONDAY, NOVEMBER 2, 2026 • 7:00 PM • VILLAGE HALL
Join Zoom Meeting: https://us02web.zoom.us/j/85210894513?pwd=uZUHbLuNGHvJ6BUE21v70fK1RLbeBa.1
ID: 852 1089 4513 Passcode: 60422 Or join by phone (312) 626-6799

CALL TO ORDER
ROLL CALL
RECOGNITIONS AND APPOINTMENTS
1.

Consideration of Appointments to Plan Commission, Zoning Board of Appeals and Public Art
Commission

PUBLIC PRESENT WISHING TO ADDRESS THE BOARD
CONSENT AGENDA
2.

Approval of the Minutes of the Meeting Held on October 19, 2026

3.

Presentation of Bills for Approval and Payment as Approved by the Finance Committee
(November 2, 2026)

4.

Consideration of a Contract Award for the FY2027 Sanitary Sewer Cleaning and Televising
Project

• If you plan on attending a Village Board meeting and need an accommodation, please call 708-798-2300 or
TDD 708-647-0179 at least one full business day prior to the meeting. •
2800 Flossmoor Road, Flossmoor, Illinois 60422 | Phone: 708.798.2300 | TDD: 708.647.0179 | Fax: 708.798.4016 | www.flossmoor.org

Page 1 of 98

5.

Consideration of an Ordinance of the Village of Flossmoor, Cook County, Illinois, Approving a
Special Use for an Adult Use Cannabis Dispensing Organization at 3327 Vollmer Road (Aces
Dispensary)

6.

Consideration of an Ordinance Affirming a Local Disaster Declaration and Directing Related
Actions for the August 11, 2026, Severe Storm and Tornado Event

REPORTS OF COMMITTEES, COMMISSIONS AND BOARDS
ACTION ITEMS
DISCUSSION ITEMS
7.

Discussion of the 2026 Tax Levy

OTHER BUSINESS
8.

A Motion to go into Executive Session to Discuss the Employment of Specific, Individuals,
Property Acquisition, and Litigation

ADJOURNMENT OF MEETING

• If you plan on attending a Village Board meeting and need an accommodation, please call 708-798-2300 or
TDD 708-647-0179 at least one full business day prior to the meeting. •
2800 Flossmoor Road, Flossmoor, Illinois 60422 | Phone: 708.798.2300 | TDD: 708.647.0179 | Fax: 708.798.4016 | www.flossmoor.org

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MEMORANDUM
TO:
CC:
FROM:
DATE:
RE:

Mayor Nelson and Board of Trustees
Bridget A. Wachtel, Village Manager
November 2, 2026
Consideration of Appointments to Plan Commission,
Zoning Board of Appeals and Public Art Commission

There are several commissioners on the Plan Commission, Zoning Board of Appeals and the Public
Art Commission whose appointments are due for consideration. Mayor Nelson would like to
reappoint the following members to a term as noted below. In some cases, the terms are one, two or
three years to re-establish staggered terms. The Zoning Board of Appeals is a five-year term per the
Flossmoor Municipal Code. All serving members are interested in a re-appointment.
Plan Commission
• Anne Marie Martin - three years (expires November 2029)
Zoning Board of Appeals
• Seth Wilson - five years (expires November 2031)
• Mike Ryan - five years (expires November 2031)
• Asherah Barnett - five years (expires November 2031)
Public Art Commission
• Jodie Lawrence– two years (expires in November 2028)
• Erik O'Brien – three years (expires in November 2029)
• Charlene Gordon – one year (expires in November 2027)
• Mike Cheney – one year (expires in November 2027)

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MINUTES OF MAYOR NELSON AND BOARD OF TRUSTEES FOR THE
REGULAR MEETING OF THE VILLAGE OF FLOSSMOOR, ILLINOIS
HELD ON OCTOBER 19, 2026

VILLAGE HALL

7:00 PM
DRAFT

Village Clerk Porter took roll. There was a quorum.
PRESENT: Mayor Nelson and Trustees Daggett, Dorsey, Lofton, Mitros, Mustafa, and Rodgers
ABSENT: None
ALSO PRESENT:
Ann Novoa, Finance Director
Scott Bugner, Director of Bld & Zoning
John Brunke, Public Works Director
Dan Milovanovic, Asst Public Works Dir.
Jonathan Bogue, Asst. Village Manager

Carl Estelle, Chief of Police
Doug Merkle, Deputy Chief of Police
Bob Kopec, Fire Chief
Nicole Castagna, Asst. to Village Mgr/Com.Mgr
Joe Miller, Village Attorney
Stephanie Wright, Community Engagement
Manager

GENERAL STATEMENT/RULES OF ORDER (Announced by Mayor Nelson):
The meeting was streamed via Zoom. Mayor Nelson reviewed the public comment policy, which
is available on the Village website.
RECOGNITIONS AND APPOINTMENTS
1.

A Proclamation Honoring Congresswoman Robin Kelly

Mayor Nelson introduced Congresswoman Robin Kelly and honored her with a proclamation for
faithfully serving with distinction the citizens of Illinois’ 2nd Congressional District in the United
States Congress from 2013 to 2026. Many Flossmoor residents joined Mayor Nelson in thanking
Congresswoman Kelly for the impact of her work in our community.
2.

A Proclamation Recognizing October 28, 2026, as First Responders Day

Mayor Nelson honored Flossmoor’s first responders by proclaiming October 28, 2026, as
“National First Responders Day.” Mayor Nelson read the Village’s proclamation for “First
Responders Day” and was joined by members of the fire, police, and public works departments.
3.

A Proclamation Declaring October 18-24, 2026, Friends of the Library Week

Mayor Nelson presented the Village’s official proclamation for “Friends of Libraries Week” to
Mary Beth Beno, President of Friends of the Flossmoor Library, an independent non-profit
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MINUTES OF MAYOR NELSON AND BOARD OF TRUSTEES FOR THE
REGULAR MEETING OF THE VILLAGE OF FLOSSMOOR, ILLINOIS
HELD ON OCTOBER 19, 2026

VILLAGE HALL

7:00 PM
DRAFT

membership-based organization that supports the work of the Flossmoor
(https://www.flossmoorlibrary.org/about-the-library/friends-of-the-library/).

Library

PUBLIC PRESENT WISHING TO ADDRESS THE BOARD: None
CONSENT AGENDA:
Mayor Nelson called for a Motion to approve Consent Agenda Items #4-8. Trustee Mustafa so
moved, Trustee Daggett seconded. Mayor Nelson asked the Board if there were any items to be
removed for discussion and there were none.
A vote on the Motion was presented and passed unanimously by a roll call vote.
AYES:
ABSENT:
ABSTAIN:
NAYS:

Trustees Daggett, Dorsey, Lofton, Mitros, Mustafa, and Rodgers
None
None
None

REPORTS OF COMMITTEES, COMMISSIONS AND BOARDS:
Community Engagement Manager Stephanie Wright introduced Marlena Baylis-Ruffin
(Chairperson of the Community Relations Commission) and Travis Adams (Vice Chair of the
Community Relations Commission) to present Agenda Item #9: the Community Relations
Commission’s (CRC) Annual Update to the Village Board.
Chairperson Baylis-Ruffin, and Vice Chair Adams gave a thorough presentation highlighting the
CRC’s initiatives and activities under their new leadership, which have included, in part, the
following:
❖ Love Flossmoor Initiative
❖ New Commissioners
❖ Moving the CRC from showing up at events to owning original programming
❖ Signage across the Village for the “Love Flossmoor” campaign
❖ New Resident Event
❖ Cone with a Cop
❖ Good Neighbor Week
❖ The Pride Festival
❖ The Juneteenth Festival
❖ MLK Weekend with H-F
❖ MLK Day of Service
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MINUTES OF MAYOR NELSON AND BOARD OF TRUSTEES FOR THE
REGULAR MEETING OF THE VILLAGE OF FLOSSMOOR, ILLINOIS
HELD ON OCTOBER 19, 2026

VILLAGE HALL

7:00 PM
DRAFT

❖ Lunar New Year
❖ The Three Pillars that Guide the CRC’s Work
o Extend Love Flossmoor
o Deepen Engagement
o Champion Inclusion
❖ Recommendations for ways the Village Board can better leverage the CRC
The Board gave overwhelming praise to Commissioner Bayliss-Ruffin and Commissioner
Adams for their volunteer work on the CRC.
ACTION ITEMS:
10. Presentation and Adoption of the Fiscal Year 2025 – 2026 Audit
Mayor Nelson called for a Motion to approve Action Item #10: Presentation and Adoption of the
Fiscal Year 2025-2026 Audit. Trustee Mitros so moved, Trustee Lofton seconded.
Finance Director Ann Novoa advised that the audit report, prepared by Sikich CPA, LLC, shows
the Village received an unmodified opinion (the highest level of assurance that can be
provided) on its financial statements. For the third consecutive year, the Village received no
management comments related to significant deficiencies or material weaknesses in its internal
controls. Finance Director Novoa recognized and thanked Mayor Nelson and the Board for their
prudent financial decisions and planning that led to these excellent results. She also thanked
Village Manager Wachtel, the department heads, assistant department heads, and the Village’s
finance team for their cooperation and support during the audit process.
Finance Director Novoa introduced Brian LeFevre to present the 2025 – 2026 audit report prepared
by Sikich CPA, LLC. Mr. LeFevre discussed in detail the three sections of the audit (introductory,
financial, and statistical). Mr. LeFevre reported that the Village, for the 48th Consecutive Year,
has achieved the Government Finance Officers Association Certificate of Achievement for
Excellence in Financial Reporting (See page IX of the introductory section of the annual
comprehensive financial report). This is the highest award that is given for financial transparency
in the governmental industry. Mr. LeFevre recognized the Village’s unmodified opinion and the
Village’s high level of professional cooperation in completing the audit in a timely fashion.
Mayor Nelson turned to the Board for any questions/comments to present to Mr. LeFevre,
following which Mayor Nelson called for a vote on the Motion. This action item passed
unanimously by a roll call vote.
AYES:

Trustees Daggett, Dorsey, Lofton, Mitros, Mustafa, and Rodgers

ABSENT:

None
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MINUTES OF MAYOR NELSON AND BOARD OF TRUSTEES FOR THE
REGULAR MEETING OF THE VILLAGE OF FLOSSMOOR, ILLINOIS
HELD ON OCTOBER 19, 2026

VILLAGE HALL

7:00 PM
DRAFT

ABSTAIN:

None

NAYS:

None

DISCUSSION ITEMS: None
EXECUTIVE SESSION: Mayor Nelson stated there was no need for Executive Session.
OTHER BUSINESS: Mayor Nelson called for other business and the Board responded as
follows: Trustee Mustafa and Trustee Rodgers recognized and expressed thanks to the public, the
Village, and trustees for speaking out about the recent events involving racial harassment directed
at HF from students at Lincoln Way East High School, and how these types of events impact
members of the community. The Board recognized the CRC and chairs Bayliss-Ruffin and
Adams, for their volunteer work on behalf of the Village. Assistant Village Manager Bogue
recognized Finance Director Novoa for her work in the audit process and praised the CRC for the
work it has done with Mayor Nelson and Village staff to promote the Village.
Mayor Nelson further announced the following:
1.
2.
3.

Homewood-Flossmoor basketball games will be starting soon;
Tickets are on sale for the musical, Ride the Cyclone, at HF High School; and
Enjoy, and exercise care and caution during Halloween celebrations

ADJOURNMENT OF MEETING
Mayor Nelson called for a motion to adjourn the meeting. Trustee Mitros so moved, seconded by
Trustee Lofton. All were in favor; none opposed.
AYES:
ABSENT:
ABSTAIN:
NAYS:

Trustees Daggett, Dorsey, Lofton, Mitros, Mustafa, and Rodgers
None
None
None

The Regular Meeting was adjourned at approximately 8:31 p.m.
Respectfully Submitted,
Cecil E. Porter
Village Clerk

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MEMORANDUM
TO:
CC:
FROM:
DATE:
RE:

Bridget A. Wachtel, Village Manager
John S. Brunke, Public Works Director
November 2, 2026
Consideration of a Contract Award for the FY2027
Sanitary Sewer Cleaning and Televising Project

Included in the FY2027 Sewer Fund Budget is $270,000 for contract sanitary sewer
maintenance. The purpose of this project is to continue to maintain the efficient operation of the
Village’s sanitary sewers, to reduce the number of blockages, and to preserve the life expectancy
of the older sanitary sewers. The program is designed to provide a seven-year rotation for
cleaning and televising of our 52 miles of Village sanitary sewer. The televising portion of the
project provides Public Works the ability to proactively identify maintenance and repair needs
before they become larger reconstruction issues.
This year’s program includes cleaning and televising of 57,903 feet (10.97 miles) of sanitary
sewer in the Old Flossmoor neighborhood, Flossmoor Park neighborhood, Dartmouth Road
neighborhood, Idlewild CC (the public line which serves the incorporated clubhouse), Eden Oaks
Ln., Ashley Oaks Ln., and Knollwood Dr.
The project was publicly advertised and bid documents were sent to twelve companies. The
project bid opening was on October 14, 2026. The following is a summary of the bids received.
Bidder

Total Bid

Chicagoland Trenchless Rehabilitation

$175,104.80

National Power Rodding

$225,698.00

Pipe View America

$273,710.42

M&J Underground, Inc.

$387,024.26

Airy’s, Inc.

$503,224.00

Engineer’s Cost Opinion

$261,612.00

The lowest responsible bid was received from Chicagoland Trenchless Rehabilitation (CTR).
CTR has not completed work for the Village previously. We contacted their municipal references
and received feedback from the Village of Niles Public Works Department. The Village of Niles
Public Works Department advised that CTR does great work and that they would recommend
them for this type of work.

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With the above information in mind, Public Works is recommending that the Mayor and Board
of Trustees award the FY2027 Sanitary Sewer Cleaning and Televising contract to Chicagoland
Trenchless Rehabilitation of Niles, IL, in the amount of $175,104.80. Attached for your
reference is the bid tabulation.
Strategic Initiative (s) Addressed
2.2 Identify and implement water and sanitary sewer system improvements as funding becomes
available.

Page 29 of 98

FY2027 SANITARY SEWER CLEANING AND TELEVISING
Village of Flossmoor
Bid Tabulation - October 14, 2026, 10:00 am

ITEM
DESCRIPTION
1
Sanitary Sewer Cleaning, 8"
2
Sanitary Sewer Cleaning, 10"
3
Sanitary Sewer Cleaning, 12"
4
Sanitary Sewer Cleaning, 15"
5
Sanitary Sewer Heavy Cleaning
6
Sanitary Sewer Televising, 8"
7
Sanitary Sewer Televising, 10"
8
Sanitary Sewer Televising, 12"
9
Sanitary Sewer Televising, 15"
Total

UNIT
L.F.
L.F.
L.F.
L.F.
Hour
L.F.
L.F.
L.F.
L.F.

Chicagoland Trenchless National Power Rodding
Pipe View America
M&J Underground
QUANTITY UNIT PRICE
TOTAL
UNIT PRICE
TOTAL
UNIT PRICE
TOTAL
UNIT PRICE
TOTAL
37,945
0.95 36,047.75
1.00 37,945.00
3.16 119,906.20
3.29 124,839.05
14,109
0.95 13,403.55
1.00 14,109.00
3.84 54,178.56
3.54
49,945.86
3,824
0.95
3,632.80
1.00
3,824.00
3.84 14,684.16
3.82
14,607.68
2,025
0.95
1,923.75
1.00
2,025.00
4.34
8,788.50
4.50
9,112.50
50
500.00 25,000.00
400.00 20,000.00
365.00 18,250.00
423.59
21,179.50
37,945
1.60 60,712.00
2.50 94,862.50
1.00 37,945.00
2.89 109,661.05
14,109
1.60 22,574.40
2.50 35,272.50
1.00 14,109.00
2.89
40,775.01
3,824
1.95
7,456.80
2.50
9,560.00
1.00
3,824.00
2.89
11,051.36
2,025
2.15
4,353.75
4.00
8,100.00
1.00
2,025.00
2.89
5,852.25
175,104.80
225,698.00
273,710.42
387,024.26

ITEM
DESCRIPTION
1
Sanitary Sewer Cleaning, 8"
2
Sanitary Sewer Cleaning, 10"
3
Sanitary Sewer Cleaning, 12"
4
Sanitary Sewer Cleaning, 15"
5
Sanitary Sewer Heavy Cleaning
6
Sanitary Sewer Televising, 8"
7
Sanitary Sewer Televising, 10"
8
Sanitary Sewer Televising, 12"
9
Sanitary Sewer Televising, 15"
Total

UNIT
L.F.
L.F.
L.F.
L.F.
Hour
L.F.
L.F.
L.F.
L.F.

Airy's, Inc.
Engineer's Cost Opinion
QUANTITY UNIT PRICE
TOTAL
UNIT PRICE
TOTAL
37,945
4.25 161,266.25
2.00 75,890.00
14,109
4.25 59,963.25
2.00 28,218.00
3,824
4.25 16,252.00
2.00
7,648.00
2,025
4.25
8,606.25
2.00
4,050.00
50
800.00 40,000.00
600.00 30,000.00
37,945
3.75 142,293.75
2.00 75,890.00
14,109
3.75 52,908.75
2.00 28,218.00
3,824
3.75 14,340.00
2.00
7,648.00
2,025
3.75
7,593.75
2.00
4,050.00
503,224.00
261,612.00

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MEMORANDUM
TO:
CC:
FROM:
DATE:
RE:

Bridget Wachtel, Village Manager
Scott Bugner, Director of Building and Zoning
November 2, 2026
Consideration of an Ordinance of the Village of
Flossmoor, Cook County, Illinois, Approving a Special
Use for an Adult Use Cannabis Dispensing Organization
at 3327 Vollmer Road (Aces Dispensary)

On October 15, 2026, the Plan Commission held a public hearing to consider a request for approval
of a special use permit for a proposed adult-use cannabis dispensary at 3327 Vollmer Road in the
Flossmoor Commons shopping center, which is in a B3 – Planned Business Center District.
The facts of the matter are as follows:
Section 285-16-3 D. of the Flossmoor Zoning Ordinance permits Cannabis Dispensing
Organizations as a special use in accordance with Chapter 200, Article 6, of the Flossmoor
Municipal Code and subject to the following conditions:
1. Shall not be located within 1,000 feet of the lot line of any elementary, middle or high school.
2. Craft growers, cultivation centers, infuser facilities, processing facilities, and transportation
facilities shall be prohibited.
3. On-premises consumption of cannabis products is prohibited.
4. No images of cannabis or paraphernalia be displayed in windows, nor advertised by signs
viewable from the building exterior.
5. No more than one cannabis dispensing organization shall be permitted within the Village at any
time.
The petitioner indicates that Aces Dispensary would comply with all State of Illinois requirements as
well as the requirements and conditions set forth in the Village of Flossmoor Zoning and Municipal
Codes.
The proposed retail space at 3327 Vollmer Road is approximately 3,750 square feet in area,
including the second-floor space, which will accommodate an office, break room, IT closet, and
storage space.
Principal improvements to the space would include the installation of a comprehensive security
system, with interior and exterior surveillance cameras, motion and glass-break protection, duress
alarms, card reader-controlled access systems, and a reinforced vault to secure all cannabis
inventory and currency. The security plan has been submitted and reviewed by the Police
Department and staff and is on file in the Building Department.
A single wall sign would be installed on the front face of the building in accordance with established
zoning regulations. Proposed window signage would only include an open sign along with identifying
hours of operation. Final sign design is pending.

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The dispensary anticipates creating approximately 30 - 35 employment positions, full and part-time
combined, when fully staffed. Proposed hours of operation would be 9:00 a.m. to 9:00 p.m. Monday
through Thursday, 9:00 a.m. to 10:00 p.m. Friday and Saturday, and 10:00 a.m. to 9:00 p.m. on
Sunday.
The petitioner has projected annual sales estimates of $7M - $8.5M.
Aces Dispensary and its affiliate currently operate four dispensaries in Illinois, with locations in
Darien, Normal, Elgin and Plainfield. Aces Dispensary holds a Conditional Adult Use Dispensary
License issued by IDFPR for BLS Region 5 which authorizes them to secure a location and build out
the dispensary. Following completion of the build-out, IDPFR would conduct a final inspection, with a
full operating license being issued only upon successful completion of that inspection. In addition,
the Fire Department, Police Department and Building Department would also conduct inspections
prior to being issued a certificate of occupancy.
At the close of the public hearing, the Plan Commission voted unanimously in favor of granting a
special use as submitted.
To assist you in consideration of this matter, please find attached the following materials:
• Application for Land Use Review
• Business Plan
• Supplemental Information
• Floor Plans
• Sign Plan (Preliminary)
• Legal Notice
• Findings and Recommendations
Strategic Initiative (s) Addressed
3.3 Target Development of Vacant Commercial Properties

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ORDINANCE NO. ______
AN ORDINANCE OF THE VILLAGE OF FLOSSMOOR, COOK COUNTY,
ILLINOIS, APPROVING A SPECIAL USE FOR AN ADULT USE CANNABIS DISPENSING
ORGANIZATION AT 3327 VOLLMER ROAD
(ACES DISPENSARY)
WHEREAS, the Village of Flossmoor (the “Village”) is a duly organized and validly existing
non-home rule municipality created in accordance with the Constitution of the State of Illinois of 1970
and the laws of the State; and,
WHEREAS, under section 11-13-1.1 of the Illinois Municipal Code (65 ILCS 5/1-1-1, et seq.),
the Mayor and Board of Trustees of the Village (collectively, the “Corporate Authorities”) may
provide for the classification of special uses in its zoning ordinance; and,
WHEREAS, Monsaur Othman – Osiris Holdings, LLC. (“the Applicant”) is the lessee of the
property located at 3327 Vollmer Road, legally described in Section 2 of this Ordinance (the “Subject
Property”); and,
WHEREAS, under the authority of the Zoning Code, the Subject Property is located in a
designated B-3 Planned Business Center District, and an adult cannabis dispensing organization is
allowed as a special use (Section 285-16-3 D.); and,
WHEREAS, the Corporate Authorities have received a request from the Applicant for a
special use permit for the Subject Property to allow for an adult use cannabis dispensing organization;
and,
WHEREAS, a legal notice of publication regarding a public hearing before the Plan
Commission on the proposed special use was duly published in a newspaper of general circulation in
the Village, not more than thirty (30) nor less than fifteen (15) days prior to the public hearing; and,
WHEREAS, the Plan Commission convened and held a public hearing on the 15th day of
October, 2026, on the question of recommending the special use application; and,
WHEREAS, the Plan Commission reviewed the standards set forth in Section 285-26-9E of the
Zoning Code; and,
WHEREAS, upon conclusion of said public hearing, the Plan Commission recommended the
approval of the special use for the Subject Property for an adult use cannabis dispensary at the Subject
Property; and,
WHEREAS, the Corporate Authorities have reviewed the Plan Commission’s findings of fact
and recommendations and are prepared to accept the recommendations of the Planning Commission as
hereinafter provided.
NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Trustees of the Village
of Flossmoor, Cook County, Illinois, as follows:
Section 1: The above recitals are incorporated herein and made a part of this Ordinance.

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Section 2: That the Corporate Authorities hereby approve a special use for the Subject Property
to be used for the dispensing of cannabis legally described as:
PARCEL 1 – LOT 1 (EXCEPTING THAT PART OF SAID LOT 1 DESCRIBED AS FOLLOWS:
BEGINNING AT THE SOUTHWEST CORNER OF SAID LOT 1; THENCE NORTHEASTERLY
ALONG THE WESTERLY LINE OF SAID LOT 1 A DISTANCE OF 40 FEET; THENCE
SOUTHEASTERLY TO A POINT ON THE SOUTH LINE OF SAID LOT 1 THAT IS 60 FEET EAST
OF THE POINT OF BEGINNING; THENCE WEST ALONG THE SOUTH LINE TO THE PLACE
OF BEGINNING AS CONVEYED TO THE COUNTY OF COOK BY DEED RECORDED
OCTOBER 17, 1994 AS DOCUMENT 94887991 IN FLOSSMOOR COMMONS BEING A
SUBDIVISION OF THAT PART OF THE SOUTH ½ OF THE SOUTHEAST ¼ (EXCEPT THE
NORTH 60 ACRES) OF SECTION 11, TOWNSHIP 35 NORTH, RANGE 13, EAST OF THE THIRD
PRINCIPAL MERIDIAN, LYING EAST OF THE EAST LINE OF GOVERNOR’S HIGHWAY AS
RECORDED FEBRUARY 27, 1929 AS DOCUMENT 10294759 (EXCEPTING THEREFROM THE
SOUTH 50 FEET TAKEN FRO VOLLMER ROAD AS DOCUMENT 11549019) ALL IN COOK
COUNTY, ILLINOIS.
Permanent Index Number: 31-11-402-021-0000 for an adult use cannabis dispensing organization.
Section 3: That the special use granted herein shall be constructed, operated and maintained in
accordance with the submitted application.
Section 4: This Ordinance shall be in full force and effect upon its passage, approval, and
publication in pamphlet form as provided by law.
Passed this _____ day of ___________, 2026.

AYES: ________________________________________
NAYS: ________________________________________
ABSENT: ______________________________________
ABSTAINED: ___________________________________
PASSED ________________________________________
APPROVED _____________________________________
PUBLISHED:_____________________________________

APPROVED:
Mayor
ATTEST:

Village Clerk
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ALL APPLICANTS MUST ANSWER THE FOLLOWING QUESTIONS

□
□
□X
□
□
□
□

PLEASE INDICATE WHICH TYPE OF LAND USE REVIEW YOU ARE SEEKING:
Approval of a Plat of Subdivision, Resubdivision or Consolidation
Approval of a Request for Rezoning
Approval of a Special Use Permit
Approval of an Amendment to an existing Special Use Permit
Approval of a Site Plan (Non-Single Family Residential)
Approval of a Planned Unit Development
Approval of an Amendment to an approved Planned Unit Development

What is the current Zoning of the subject property (i.e., R-1 Single Family Residential)?

What is the current use of the subject property (i.e. vacant, improved with single family
home etc)?

This property is currently vacant. It was formerly occupied by a ReMax
real estate office and was most recently occupied by The Mommie
Experience, a selfie museum and event venue.

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LAND USE REVIEW FEES
Approval of a Plat of Subdivision, Resubdivision or Consolidation
** $300.00**
Approval of a Request for Rezoning
** $300.00**
Approval of a Special Use Permit
** $300.00**
Approval of an Amendment to an existing Special Use Permit
** $300.00**
Approval of a Site Plan (Non-Single Family Residential)
** $300.00**
Approval of a Planned Unit Development
** $300.00**
Approval of an amendment to an approved Planned Unit
Development
** $300.00**
Approval of a Request for Annexation
** $300.00**
Approval of a Variation from the Subdivision Regulations
** $300.00**

Word:Plan Commission:Application for Land Use Review

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OSIRIS HOLDINGS, LLC
d/b/a ACES DISPENSARY
BUSINESS PLAN
September 2026
Business Plan Introduction
We have carefully and deliberately planned every aspect of our adult use dispensary. This Business
Plan provides a comprehensive overview of our company, including key partnerships and
resources, construction and operational timelines with associated costs, anticipated staffing
requirements, and our plan to achieve profitability.
To provide a complete picture of our operational strategy, this plan also includes a brief financial
overview, including projected inventory volumes and storage management. Developed under the
guidance of cannabis professionals with a combined seven years of experience running
dispensaries in Illinois, this Business Plan reflects a holistic approach to the operations we intend
to undertake.
Our plan is deeply aligned with Illinois’ social equity framework, especially workforce-based
eligibility. From launch, we will employ more than 10 full-time employees, with a majority
qualifying as social equity staff, with a focus on residents of Disproportionately Impacted Areas
(DIAs) in the vicinity of our chosen location. This commitment ensures compliance with state law
and delivers direct economic benefit to the communities most affected by past cannabis policies.
Company Summary
Osiris Holdings, LLC, doing business as Aces Dispensary (“Aces Dispensary”), has as its mission
to become a premier adult use dispensary in Illinois, setting a standard for social equity, corporate
responsibility, and regulatory compliance. Founded by experienced cannabis operators who are
ready to take the reins and build their own business, our company combines industry expertise
with a commitment to creating a dispensary that truly embodies the social equity principles
intended by the Department.
Our guiding values, known as the Four Pillars, shape our daily operations and drive us toward this
mission:
●

Social Responsibility. We commit to acting in ways that benefit society and our
community, including prioritizing social equity in hiring and business practices.

●

Education. We strive to educate our customers and community on responsible cannabis
consumption, ensuring safe and informed use.

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●

High Standards. We uphold the highest standards by consistently choosing quality
products, ethical business practices, and operational excellence.

●

Culture. We foster a workplace culture rooted in trust, respect, and compassion, creating
a supportive environment for our employees and customers alike.

With years of combined experience operating dispensaries in Illinois, our founders are uniquely
positioned to navigate the regulatory landscape, implement best practices, and launch a dispensary
that not only meets compliance standards but also serves as a model for equity, community impact,
and operational excellence. By leveraging our expertise, we aim to create a sustainable, profitable
business that benefits both our team and the communities we serve.
Key Partnerships
We have already established strong, trusted relationships with local cultivators and industry
partners. These connections provide a foundation for sourcing high-quality cannabis products and
allow us to collaborate effectively with growers, infusers, and other licensed businesses. In
addition, we are committed to prioritizing partnerships with social equity cultivators and infusers
wherever possible, supporting the Department’s goals for equitable participation in the cannabis
industry. Our objective is to develop a robust network of key partners to ensure a value-added,
customer-focused experience, offering a wide variety of products across all categories while
encouraging collaborative initiatives on product margins, marketing, and advertising that meet the
needs of our adult use customers.
Every cannabis product affects each purchaser differently, and each individual has unique
preferences for consuming their “cannabis” (410 ILCS 705/1-10, defining “Cannabis” to include
concentrates and cannabis-infused products). To meet these diverse needs, our dispensary will
offer a comprehensive selection of methods for adult use, including smoking and vaporized
products, concentrates, live resin, and cannabis-infused products such as topicals, edibles, and oral
or sublingual offerings. We will also offer several forms of paraphernalia for use by adult
purchasers. Our dispensary employees will receive thorough training on the expected effects and
safe use of each product type, enabling them to provide personalized consultations and guidance
tailored to each customer’s preferences.
All products will be sourced exclusively from Illinois-licensed craft growers, cultivation centers,
and infusers; we will not produce or manufacture cannabis in-house (410 ILCS 705/15-70(c),
(n)(1)). Cannabis-infused products will strictly adhere to the Department of Agriculture’s rules
governing maximum THC levels per serving and packaging (410 ILCS 705/55-5(f)), and all
products will feature primary packaging that clearly identifies our dispensary (410 ILCS 705/1570(b)). Product names will be distinctive, clearly differentiating types and strains, and we will
continuously evaluate and expand our offerings to provide the widest possible selection for adult
use purchasers.

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We will not sell seeds or live plant material, consistent with Illinois law for adult use dispensaries
(410 ILCS 705/15-70(n)(16)). By fostering strong partnerships and carefully curating our product
selection, our dispensary will provide a safe, responsible, and highly tailored experience for every
customer.
Smoking and Vaporization Products
Our dispensary will offer a diverse selection of dried cannabis flower to meet the needs and
preferences of adult use purchasers. Available strains will vary in potency, ranging from lowstrength options with mild effects to high-strength varieties for immediate relief, all presented in
pristine, manicured, and clean flower in various sizes (410 ILCS 705/1-10, defining “Cannabis
flower”). Purchasers will be able to consume flower through traditional combustion methods, such
as flower or pre-rolls, or via vaporization using high-quality vaporizer pens available for purchase
at our dispensary.
Combustion, or smoking, remains a popular method due to its simplicity, affordability, and the
ability for users to precisely regulate dosage. The rapid onset of effects makes combustion an ideal
option for purchasers seeking immediate relief or specific therapeutic effects.
For those who prefer a cleaner alternative, we will offer a robust selection of vaporization products,
including preloaded cartridges, standard and disposable vaporizer pens, and compatible batteries.
Vaporization provides many of the same benefits as combustion, such as rapid onset, while
minimizing lung irritation and reducing odor generation. We will carefully vet all vaporization
suppliers to ensure that our customers receive only the safest, highest-quality products. Our team
is well-versed in public health concerns and stays informed about current issues related to vaping,
ensuring responsible product selection and guidance for our purchasers.
By offering both smoking and vaporization options, we aim to provide a safe, flexible, and
satisfying experience that accommodates a wide range of consumption preferences and promotes
responsible, informed use.
Topicals
Topicals utilize full-spectrum cannabis extracts to deliver cannabinoids through the skin, providing
targeted relief without producing the intoxicating effects often associated with other consumption
methods. Oils, creams, and other topical formulations are absorbed directly into the skin, making
them popular among purchasers seeking localized relief for muscle aches, soreness, or other
discomforts. Our dispensary will offer topicals in both high-CBD and high-THC formulas,
available in a variety of container sizes. Potential ingredients include cannabis extract, coconut oil,
beeswax, essential oils such as lavender, peppermint, or tea tree, vitamins, aloe vera gel, and cocoa
butter.

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When developing our topical product lines, we will conduct a thorough analysis of the Illinois
cannabis market, as well as markets in other states, to identify gaps and address underserved
purchaser needs. Our goal is to provide a wide variety of high-quality, safe, and effective topical
products that meet diverse consumer preferences. Potential offerings may include creams, salves,
balms, sprays, lotions, bath salts, bath bombs, massage oils, and lip balms. By providing a broad
selection of topicals, we aim to enhance the purchaser experience, support responsible use, and
ensure our dispensary meets the varied needs of the adult use community.
Transdermal Patches
Similar to topicals, transdermal patches are applied directly to the skin, but they are designed to
deliver a specific dose of cannabinoids directly into the bloodstream. These medicated adhesive
patches provide a controlled, slow release of cannabinoids over an extended period, offering allday or all-night effects. This delivery method allows purchasers to enjoy the therapeutic benefits
of cannabis discreetly, without the need for repeated dosing throughout the day.
Transdermal patches are particularly valuable for purchasers seeking long-lasting, predictable
effects for conditions such as chronic pain, inflammation, or sleep support. By including
transdermal patches in our product offerings, our dispensary will provide a convenient, discreet,
and effective option for responsible adult use consumers, further enhancing the breadth and quality
of our product selection.
Edibles
Edibles are consumed orally, allowing cannabinoids to enter the bloodstream through digestion
and absorption in the intestines. This method provides longer-lasting effects compared to
inhalation and is ideal for purchasers seeking a healthier alternative to smoking, a more discreet
method of consumption, or a more controlled, enjoyable experience. Our dispensary plans to offer
a large and diverse selection of cannabis-infused edibles to meet the varied preferences and needs
of adult use purchasers in Illinois.
Potential offerings may include syrups, dissolvable powders, beverages, tea bags, baked goods
such as caramels, waffles, brownies, and cookies, infused oils including olive, coconut, or
avocado, and take-and-bake ingredients such as cookie dough, pizza sauce, and powdered
chocolate for home baking. We will also provide savory products like candied bacon, beef jerky,
and pork skins, as well as chocolates, pastilles, lollipops, granola bars, gum, taffies, mints, and
gummies. All edible products will be carefully selected to avoid packaging or shapes that could
appeal to children, ensuring responsible adult use.
By offering an extensive variety of edibles, our dispensary will provide purchasers with safe,
enjoyable, and discreet options that enhance the overall cannabis experience while adhering to
Illinois regulatory standards.

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Oral and Sublingual Products
Tinctures. Our dispensary will offer cannabis in tincture form, a preferred method for purchasers
seeking a discreet and precise way to consume cannabinoids (410 ILCS 705/1-10, defining
“Tincture”). Tinctures are less viscous liquids intended for buccal (inside the cheek) or sublingual
(under the tongue) administration. Using a dropper allows for easy measurement and accurate
dosing, making tinctures ideal for purchasers who need fine control over dosage or prefer a lowerpotency option. Tinctures will be the only products at our dispensary containing alcohol, and all
containers will be limited to 100 milliliters to comply with state regulations (410 ILCS 705/1570(d)).
Lozenges. Lozenges are orally administered and designed to dissolve slowly in the mouth,
providing a continuous release of cannabinoids to the oral mucosa through sublingual absorption.
This method allows for relatively rapid effects while offering a controlled and discreet
consumption experience. We will offer lozenges in a variety of cannabinoid profiles, including
THC-only and CBD-only options, to meet diverse purchaser preferences.
Capsules, Pills, and Tablets. Capsules, pills, and tablets containing cannabis extracts provide a
familiar, traditional, and precise method of consumption. These products deliver activated
cannabinoids in specific doses and are easily consumable by any purchaser capable of swallowing
them. Many users prefer capsules for their convenience, portability, and predictable dosing.
Syringes. Syringes, like tinctures, are intended for buccal or sublingual use and contain a measured
amount of cannabis oil in a plastic plunger, with no needle involved. Syringes allow for rapid
consumption and precise dosing within seconds and can also be used to refill compatible vape
cartridges.
By offering a comprehensive selection of oral and sublingual products, our dispensary will provide
purchasers with precise, discreet, and flexible options for cannabis consumption, accommodating
a wide range of preferences while promoting safe and responsible use.
Concentrates
Shatter and Hash Oil. Shatter is a highly potent cannabis extract produced by using CO2 or
hydrocarbon solvents to concentrate cannabinoids and terpenes from plant material. Hash oil is a
similar concentrated form that delivers high cannabinoid content in a versatile product format,
providing purchasers with strong and reliable effects.
Wax. Cannabis wax can have a crumble or creamy “budder” consistency, depending on the plant
material used in extraction. During production, the concentrate is whipped to introduce oxygen,
resulting in a more user-friendly texture that is easier to handle and consume.

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Distillate. Distillates are produced by heating and refining crude cannabis oil to concentrate
cannabinoids while removing plant solids. This process results in a potent, full-spectrum product
that delivers consistent effects and can be used in a variety of consumption methods, including
vaporization and infusion into edibles.
Isolate. Isolates take distillates a step further by separating individual cannabinoids or terpenes
into single-compound products. Isolates are particularly valuable for purchasers seeking precise,
targeted effects or for experimentation with specific cannabinoids such as THC, CBD, or
individual terpenes.
Live Resin. Live resin concentrates preserve the natural flavors, aromas, and effectiveness of
freshly harvested or immediately frozen cannabis. This extraction method maintains the plant’s
full terpene profile, often resulting in higher potency and enhanced flavor compared to traditional
concentrates.
Live Rosin. Live rosin is a solventless extract created using heat and pressure, and in some methods
water, to produce a high-quality concentrate. When produced from freshly harvested or frozen
cannabis, live rosin delivers potent effects with full flavor and aroma while avoiding the use of
chemical solvents.
Kief or Sugar. Kief consists of the cannabinoid-rich capitate glands separated from the flower and
sugar leaves of the cannabis plant, typically through sifting, tumbling, or agitation. Sugar is a
similar product often produced by agitating plant material in an ice bath and then straining and
drying. Both provide concentrated cannabinoids in a form that can be used alone or infused into
other products.
By offering a full range of concentrates and live resin products, our dispensary will provide adult
use purchasers with potent, flavorful, and high-quality options, catering to a range of preferences
while maintaining safe, responsible use standards.
Cannabis Paraphernalia
In addition to cannabis products, our dispensary will offer a variety of paraphernalia for adult use
purchasers. Under recent legislation, cannabis paraphernalia is defined as equipment, products, or
materials intended to be used for packaging, repackaging, storing, containing, concealing,
ingesting, or otherwise introducing cannabis into the human body (410 ILCS 705/1-10, SB1557
revisions).
Our paraphernalia offerings will include secure storage containers, grinders, vaporizers and
vaporizer batteries, a variety of pipes, rolling papers, filters, dab tools, rolling trays, and lighters.
We will continuously monitor purchaser demand and tailor our paraphernalia selections to meet
market preferences while prioritizing quality, safety, and compliance.

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All paraphernalia products will fully comply with state and local regulations. Prior to introducing
any new items for sale, we will coordinate with the Department to ensure compliance with all
applicable laws and standards. By carefully curating our paraphernalia offerings, we aim to provide
adult use purchasers with safe, functional, and high-quality tools that enhance their cannabis
experience.
Other Products for Sale
In addition to cannabis products and paraphernalia, our dispensary will offer a variety of
miscellaneous products, including branded merchandise such as t-shirts, hats, bottles, stickers, tote
bags, and other items designed to engage and delight our adult use purchasers. We will
continuously evaluate market trends and purchaser feedback to adapt our offerings and explore
new, creative products that enhance the overall customer experience.
All miscellaneous products will strictly comply with applicable statutory and regulatory
requirements, including the Illinois Compiled Statutes and Department regulations regarding
advertising, marketing, and product safety. We will not sell any products containing alcohol,
except for tinctures, which will be limited to containers no larger than 100 milliliters to remain
fully compliant (410 ILCS 705/15-70(d)).
By offering thoughtfully curated non-cannabis products alongside our core dispensary items, we
aim to enhance the retail experience, build brand loyalty, and provide additional value to our adult
use purchasers while maintaining strict adherence to all regulatory standards.
Estimated Volume of Cannabis Planned to be Stored at Dispensary
A cornerstone of our operational strategy is ensuring a consistent and uninterrupted supply of highquality cannabis products to meet purchaser demand and build long-term trust and loyalty.
Purchasers will come to rely on our dispensary to have their preferred products in stock, and we
recognize that both undersupply and oversupply can be equally damaging. Undersupply risks
driving purchasers elsewhere and eroding brand trust, while oversupply may result in product
expiration, regulatory complications, and financial inefficiencies.
In alignment with the Department’s Advisory Notice, we have quantified our anticipated storage
levels using estimated retail value. Our demand analysis, based on historical sales data and trends
in comparable Illinois and national markets, indicates that by the end of the first year of operations
monthly demand will reach approximately 335 pounds of cannabis per dispensary license,
inclusive of cannabis flower and flower-equivalent oil-based products. We anticipate this demand
will grow gradually over the course of the first year as the dispensary establishes its customer base.
To responsibly meet this demand while maintaining compliance, we plan to begin with an initial
inventory valued at approximately $560,128, representing a two-week supply at projected initial

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sales volumes. This inventory will be strategically diversified across product categories to provide
a wide selection for purchasers while ensuring effective inventory turnover.
Product Category

Inventory Quantity

Wholesale Cost

Retail Value

Dry Flower

49.1 lbs

$122,835

$294,804

Concentrates

1,286 grams

$32,160

$70,753

Vape Cartridges

2,144 units

$53,601

$117,922

Tinctures

354 units

$7,075

$17,688

Topicals

354 units

$7,075

$17,688

Capsules

295 units

$7,370

$17,688

Edibles

884 units

$7,075

$17,688

Transdermal Patches

468 units

$2,808

$5,896

$240,000

$560,128

Total Cannabis Products (two week supply)

The opening inventory shown above represents our position at launch. We anticipate that the
volume of cannabis held at the dispensary will increase over the course of the first year of
operations, in step with growth in customer demand, while continuing to represent an approximate
two-week supply at then-current sales volumes. Inventory levels will be reviewed continuously
through our point of sale and inventory management systems so that increases are driven by
demonstrated demand rather than by speculation. This balanced approach allows us to maintain
strong supply consistency, minimize waste, and remain fully aligned with all state regulations.
Corporate Organizational Structure
Aces Dispensary is wholly owned by Monsaur Othman, Founder and Owner, who holds 100
percent ownership of the company. Day-to-day operation of the dispensary will be led by our
General Manager, supported by designated Agents-in-Charge who are separately licensed and who
may act in the manager’s capacity whenever the General Manager is not on site.
Employee Training
Every staff member will participate in comprehensive foundational training as part of our
onboarding program, including review of the Employee Handbook, company policies, and
dispensary-specific procedures. Beyond this foundation, all employees will receive role-specific
training overseen by the Owner and the General Manager before undertaking any dispensing
responsibilities. Training will not be a one-time event; employees will receive continuing
education throughout their employment to ensure compliance, consistency, and excellent customer
service.

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Dispensing education will be a central focus of training. Employees will be thoroughly trained on
the use of our point of sale system, including how to create purchaser profiles for our loyalty
program, navigate product look-up functions, ring up sales, properly log transactions, and
complete register reconciliation at the close of business. To ensure maximum proficiency, we will
partner with our point of sale software provider to deliver provider-led, hands-on training sessions.
In addition, training will cover our dispensing procedures, confidentiality obligations, purchaser
education responsibilities, and protocols for handling situations such as denial of sale. Security
training will also be a key component of our program, with our professional security provider
conducting structured sessions to ensure both staff and customer safety at all times.
We will comply with Illinois state regulations requiring all cannabis employees holding a
Dispensary Agent Badge to complete the Responsible Vendor Training Program each year through
a state-approved provider. Inclusive of the two-hour Responsible Vendor Training requirement,
we will ensure that all badge holders participate in a minimum of eight hours of annual training,
covering all elements required by state regulations. This commitment guarantees that our
employees remain fully informed, responsible, and compliant in their roles.
We are committed to creating a culture of accountability and professionalism. To that end, the
Owner will maintain detailed records of all staff training for at least three years after an employee’s
termination, in full compliance with state requirements. This structured and ongoing investment
in staff development ensures our dispensary operates with the highest levels of safety, compliance,
and customer care.
Startup Costs, Occupancy, and Staffing
Aces Dispensary is committed to bringing a high-functioning, fully compliant cannabis business
to the Village of Flossmoor. Opening a dispensary carries substantial cost. Expenses begin with
retrofitting the facility and implementing the rigorous security measures required by Illinois
cannabis regulations. Once construction is complete, additional resources are needed to stock the
vault with sufficient product, hire and train a qualified staff, and launch operations.
We have secured construction funding to build out our facility and have working capital in place
to support operations through the opening period and into stabilization. We are not seeking outside
financing in connection with this project, and we do not anticipate requiring additional external
support.
Our occupancy costs are fixed and known. Under our lease at 3327A West Vollmer Road, the
leased premises comprise approximately 3,750 square feet of net rentable area, held under an initial
five-year term with one five-year extension option. Base rent is set as follows:

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Lease Year

Base Rent Per Month

Base Rent Per Year

Year 1

$6,250.00

$75,000.00

Year 2

$6,437.50

$77,250.00

Year 3

$6,630.62

$79,567.44

Year 4

$6,829.53

$81,954.36

Year 5

$7,034.42

$84,413.04

In addition to base rent, we pay our proportionate share of common area maintenance, insurance,
and real estate taxes as additional rent. Based on current estimates, additional rent is approximately
$1,293.75 per month for common area maintenance and insurance and approximately $1,509.98
per month for property taxes, bringing total estimated occupancy cost in the first lease year to
approximately $9,053.73 per month. A security deposit of $11,000 was paid at lease execution.
A significant portion of our operating budget will directly support employment. Our dispensary
expects to create approximately 31 positions, offering meaningful opportunities to residents of
Flossmoor and the surrounding communities. The positions will pay competitive wages and
include both leadership and entry-level opportunities, structured as follows:
●

One General Manager at $60,000 per year

●

One Assistant General Manager at $54,000 per year

●

Four Agent-in-Charge Supervisors at $45,000 per year each

●

Fifteen Budtenders at $17 per hour

●

Five Inventory Associates at $17 per hour

●

Five Front Desk Associates at $17 per hour

These roles will not only support the successful launch of the dispensary but also create long-term
economic value for the community. We anticipate reaching operational stability within the first
year and achieving profitability shortly thereafter, ensuring both business success and sustained
positive impact for Flossmoor and its residents.
Financial Plan
Our approach to financial modeling is rooted in conservative and disciplined assumptions, with
robust sensitivity analysis on all major inputs. When uncertain, we deliberately estimate expenses
on the higher end and revenues on the lower end. This ensures that our projections account for
volatility in the cannabis industry and safeguard against over-optimism.

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We have developed multiple scenarios to evaluate the impact of varying purchaser adoption rates
and purchase volumes. In one conservative model, we assume only 50 percent of our anticipated
market share, which demonstrates our readiness to navigate a slower ramp-up period while still
maintaining solvency. Conversely, we also modeled a scenario in which market demand reaches
200 percent of anticipated sales, as rapid and overwhelming success can also create operational
and financial challenges. Across all modeled scenarios, our financial structure positions the
business to reach permanent cash-flow positivity within the first year of operations.
Banking and Financial Oversight
We have proactively engaged a variety of banking institutions to evaluate their willingness to
provide financial services to cannabis-related businesses. We are pleased with our current banking
solution and have already opened an account designated for business operations. Our leadership
team is well-prepared for the routine audits required by financial institutions.
Financial oversight will be managed at two levels. The Owner is responsible for high-level
oversight, compliance, and financial strategy. Our accountant and bookkeeper are responsible for
day-to-day transaction management, reporting, and reconciliations.
Together, they will ensure full compliance with 410 ILCS 705/15-75(d)(4) by filing the required
annual compilation report, including an income statement, balance sheet, profit and loss statement,
statement of cash flows, wholesale cost and sales, and any other documentation required by the
Department. Each report will include a review letter from a licensed Certified Public Accountant
affirming its accuracy.
Our team includes cannabis industry experts with proven experience securing banking
relationships in other states, providing us a significant advantage in navigating Illinois’ financial
landscape.
Legislative Context
We are also closely tracking state-level efforts to normalize cannabis banking. Illinois Senate Bill
2023, effective as of August 2019, amended the Illinois Banking Act and Credit Union Act to
prevent regulators from penalizing financial institutions for working with cannabis businesses.
This progress, along with federal momentum, increases our confidence in long-term banking
stability for the industry.
Merchant Services and Cash Handling
While our preference is to build direct banking relationships, we have also investigated third-party
merchant service providers. Should banking services be temporarily limited, we are prepared to
use a blended approach of third-party platforms and internal cash-handling standard operating
procedures to ensure seamless operations.

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To facilitate safe and convenient financial transactions for purchasers, our dispensary will accept
cash and implement a cashless ATM point-of-banking system. From the customer’s perspective,
this functions like a PIN-based debit card transaction. Purchasers enter their PIN, select a
withdrawal amount in five dollar increments, and receive cash change back for any difference.
This system reduces the amount of physical cash required on site, mitigating risks of robbery while
increasing customer convenience.
Path to Profitability
Our financial model anticipates that, with prudent management of expenses and careful inventory
controls, the dispensary will reach its operational break-even point within the first 9 to 12 months
of operations. Thereafter, we expect steady profitability as brand awareness grows, local market
share strengthens, and operational efficiencies are realized.
Pricing Strategy and Considerations
Our pricing strategy is rooted in data, adaptability, and long-term competitiveness. To establish
our initial prices, we collected and analyzed data from the existing Illinois cannabis market as well
as from more mature adult use markets nationwide. This research allowed us to identify which
products are in the highest demand and to anticipate consumer preferences as the Illinois market
continues to evolve. Combined with our detailed financial planning, this ensures that we
understand our break-even points under best-case, worst-case, and most-likely market conditions.
As operations begin, our ongoing pricing decisions will be informed by several factors, including
the cost of purchasing products, changes in market supply, and competitive dynamics. We
anticipate that as more cultivation centers, craft growers, and infusers become licensed in the
future, wholesale prices will decline, particularly for cannabis flower. To prepare for this, our
financial models already account for steadily decreasing retail prices over time. At the same time,
as our customer base grows, we will be able to spread fixed costs across a larger output, allowing
us to preserve healthy margins even as we lower prices in response to market conditions. By
benchmarking against competitors and monitoring local demand, we will ensure that our prices
remain competitive while maintaining profitability.
Affordability and fairness are central to our approach. We recognize that consistent and reasonable
pricing is essential to building trust with our purchasers. To that end, we will continuously monitor
purchase data through our point of sale system, track product demand, and evaluate price elasticity
to understand how customers respond to changes in price. This data-driven approach will allow us
to fine-tune prices in a way that maximizes revenue while keeping our products accessible. We
will also stay ahead of industry trends, responding to evolving consumer preferences for categories
such as concentrates, infused beverages, or wellness-oriented products, and adjust pricing
accordingly to encourage trial and repeat purchases.

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Ultimately, our strategy is designed to balance affordability with sustainability. By proactively
adapting to supply-side changes, competitive pressures, and customer demand, we will ensure that
our dispensary remains a trusted and reliable source of cannabis products in Illinois, fostering
loyalty while maintaining strong long-term financial health.
Business Plan Conclusion
This Business Plan demonstrates in detail how we will successfully manage our dispensary on
both a short-term and long-term basis. From revenue generation and cost control to differentiation
from competitors, to unwavering compliance with all state and local regulations, we have built a
strategy designed for resilience, scalability, and community impact. Our diverse product offerings,
comprehensive contingency planning, targeted marketing efforts, and premium customer service
will enable us to attract and retain a loyal purchaser base from across Illinois. We will leverage
our point of sale system to maintain detailed and accurate records of all sales transactions, ensuring
transparency and accountability. Compliance will be led by the Owner, working with the General
Manager to implement a robust compliance plan informed by lessons learned from other highly
regulated industries. Collectively, these measures will allow us to operate a dispensary that is not
only profitable, but also a model for operational excellence in Illinois’ adult use cannabis
marketplace.
Equally important, our business is rooted in values that extend beyond profitability. By aligning
every element of our operations, from hiring and training, to supplier partnerships, to community
reinvestment, with Illinois’ social equity goals, we will create real opportunities for individuals
and communities historically harmed by prohibition. A majority of our staff will be hired from
social equity populations, and we will invest in their success through professional training, living
wages, and career growth opportunities. In doing so, we will not only build a strong team but also
create a workplace culture rooted in equity, trust, and respect.
We believe this mission-driven approach positions our business for lasting success. It maximizes
our ability to deliver measurable, positive impact for the community of Flossmoor and the broader
Illinois market. Ultimately, our dispensary is designed to become more than just a retail location.
It will be a trusted community partner, a driver of economic opportunity, and a leader in advancing
social equity in the cannabis industry. With our experienced team, comprehensive planning, and
deep commitment to responsibility, we are confident that we will leave a lasting and positive
impression on Illinois’ cannabis marketplace.

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ACES DISPENSARY
Special Use Permit Application
Supplemental Information

Introduction
Aces Dispensary and its affiliate High Haven Dispensary collectively operate four adult use
dispensaries in Illinois, located in Darien, Normal, Elgin, and Plainfield. All four are currently
operating and are led by Monsaur Othman, who is the sole owner of Aces Dispensary and the
majority owner of High Haven Dispensary. The proposed Flossmoor location would be the fifth.
Our dispensaries are distinctive within the Illinois industry for our focus on customer service, our
highly trained staff, and our high-end speakeasy theme decor concept. In each location the front
waiting area is designed and finished as an entirely different kind of business, including a gas
station, a Chinese restaurant, a record store, and a casino, with the licensed dispensary beyond it.
The concept gives customers a distinctive and memorable retail experience and has become the
signature of our stores. It carries an incidental benefit for the surrounding community as well, in
that the customer-facing portion of the store presents as an ordinary neighborhood retail space
rather than drawing attention to itself. For the Flossmoor location we propose a botanical and
garden store theme, reflected in the reception area shown on the attached floor plan.
The concept is a matter of interior design rather than concealment. The business will be identified
by name on its exterior signage, and no images of cannabis or paraphernalia will appear in any
window or on any sign viewable from the building exterior, consistent with § 285-16-3D(5). Our
proposed signage is described in the attached Sign Plan.
Number of Employees
When fully staffed, the Flossmoor dispensary will employ approximately 30 to 35 people. All
employees will be at least twenty-one years of age and will hold a credential issued by the Illinois
Department of Financial and Professional Regulation before beginning work at the facility. Staff
will hold a Dispensing Organization Agent Identification Card, and management personnel will
hold an Agent-in-Charge Identification Card. An Agent-in-Charge will be on site at all times that
the dispensary is in operation.
Licensing Information
Aces Dispensary holds a Conditional Adult Use Dispensing Organization License issued by the
Illinois Department of Financial and Professional Regulation for BLS Region 5, ChicagoNaperville-Elgin. The conditional license authorizes the applicant to secure a location and build
out the dispensary. Once the facility is complete and customer ready, the Department will conduct

Page 55 of 98

a final inspection of the premises. The full operating license is issued only upon successful
completion of that inspection. No cannabis will be brought to the site and no sales will take place
before the operating license has been issued.
Hours of Operation
The dispensary will be open to purchasers Monday through Thursday from 9:00 a.m. to 9:00 p.m.,
Friday and Saturday from 9:00 a.m. to 10:00 p.m., and Sunday from 10:00 a.m. to 9:00 p.m. These
hours fall within the limits established by § 200-6-3B of the Flossmoor Municipal Code and by
410 ILCS 705/15-70(j), which permit dispensary operation between 6:00 a.m. and 10:00 p.m.
Related Entities and Preliminary Drawings
The floor plans and security floor plan submitted with this application carry the title block of High
Haven Dispensary. High Haven and Aces Dispensary are related companies. The sole owner of
Aces Dispensary is also the majority owner of High Haven, and the drawings were prepared under
the High Haven title block prior to the formation of the applicant entity. The applicant for this
special use permit is Aces Dispensary.
These drawings are preliminary. Room layouts, fixture locations, and security device placement
are subject to refinement during final design and permitting. Any change to the floor plan or to the
Security Plan will be submitted to the Village for approval, as well as to the Illinois Department
of Financial and Professional Regulation as required under 410 ILCS 705/15-100(b).
Legal Description of the Subject Property
Lots 2 and 3 (except that part of Lot 3 falling within Kedzie Avenue) in Flossmoor Commons,
being a subdivision of that part of the South 1/2 of the Southeast 1/4 (except the North 60 acres)
of Section 11, Township 35 North, Range 13, East of the Third Principal Meridian, lying East of
the East line of Governor’s Highway, as recorded February 27, 1929 as Document 10294759
(excepting therefrom the South 50.00 feet taken for Vollmer Road, as recorded January 18, 1935
as Document 11549019), all in Cook County, Illinois.
Additional Information
We are happy to answer any question that would assist the Village in its review of this application.
If any additional document or information would be helpful, whether in advance of the Plan
Commission hearing or following it, please contact us and we will provide it as promptly as
possible.

Page 56 of 98

95'-6"
16'-11"

47'-1"

15'-0"

26'-0"

6'-0"

8'-0"

5'-0"

7'-4"

safe

HALL

existing
counter

10'-0"

5'-0"

EXISTING
RESTROOMS

25'-6"

6'-0"

counter

counter

closet under
stair

stair

UP

11'-0"

VAULT

RECEPTION

SALES

ADA

pass-thru
boxes (4)

sales counter

counter

(4) POS

37'-7"

RECEIVING

25'-0"

6'-10"

receiving counter

9'-0"

6'-6"

16'-11"
(6) 2'X6'X10' rolling
product shelves

VAULT = 482 SQFT
SALES = 663 SQFT
RECEPTION = 624 SQFT
OFFICE = 150 SQFT
CONSULT = 48 SQFT
BREAK ROOM = 188 SQFT
TOTAL = 3,750 SQFT

FIRST FLOOR
PLAN VIEW
N
- 9'-7 1/2" EXISTING CEILING HIEGHT TO 2X4 TILES (SOME REPLACEMENT REQUIRED)
- RECEPTION AREA TO BE OF A FLOWER SHOP THEME
- 480 sqft UNUSED STORAGE SPACE UPSTAIRS

23'-2"

HIGH HAVEN
DISPENSARY
3327 VOLLMER RD
FLOSMOOR, ILLINOIS
9/02/2026

Page 57 of 98

19'-8"
2'-0"

CLOSETS

13'-0"

OFFICE

HIGH HAVEN
DISPENSARY
3327 VOLLMER RD
FLOSMOOR, ILLINOIS

11'-9"

hatch to
storefront glass
and aluminum

2'-0"

STOREFRONT

9/02/2026
2'-0"

DN

- 480 sqft UNUSED STORAGE SPACE on second floor

15'-1"

I.T. CLOSET

stair

6'-7"

50'-7"

BREAK
ROOM

9'-9"

SECOND FLOOR
PLAN VIEW
N

10'-0"

STORAGE

11'-9 1/2"

STORAGE

Page 58 of 98

ACES DISPENSARY
Proposed Sign Plan
Flossmoor Commons
Village of Flossmoor, Illinois
Overview
Aces Dispensary ("Aces") is a proposed new lessee within Flossmoor Commons, a multi-tenant
shopping center located in the Village of Flossmoor, Illinois. This document sets out our proposed
approach to exterior signage in support of our application for a special use permit.
This plan is a proposal only. No signage has been designed to final specification, fabricated,
ordered, or installed, and no sign permit application has been submitted to the Village. Final
dimensions, materials, illumination method, and placement will be established during the final
design and planning stages and will be submitted to the Village for review and permitting before
any sign is fabricated or installed.
Coordination with Center Ownership
While navigating the final design and planning stages, we will work directly with the ownership
of Flossmoor Commons to ensure that all exterior signage is the correct size, material, and location.
That coordination will confirm that our signage conforms to the terms of our lease agreement, to
the established sign criteria for the center, and to the proportionate wall sign allowance attributable
to our storefront under § 285-22-9A(2) of the Flossmoor Zoning Code, which apportions the
building total among tenants according to each tenant’s share of the front face of the principal
building.
We will also coordinate with center ownership on the design and materials of our signage so that
it complements the signage of neighboring businesses and preserves the unified appearance of the
center, consistent with the intent of § 285-16-6 governing planned business centers. We will not
fabricate or install any signage until that coordination is complete, the design has been approved
by center ownership, and a sign permit has been issued by the Village under § 285-22-2.
Village Regulations Considered
In preparing this plan we have reviewed and taken into consideration the Village of Flossmoor
sign regulations at Chapter 285, Article XXII; the cannabis dispensing organization conditions at
§ 285-16-3D; the planned business center sign provisions at § 285-16-6F; and the cannabis
advertising restrictions at § 200-6-3C of the Flossmoor Municipal Code. Our proposed signage
will comply with each of the following:
●

Signage will be limited to identification of the business by name and logo, consistent
with § 285-16-6F, which limits signs other than directional signs to advertising the name
of the store.

●

No images of cannabis or paraphernalia will be displayed in any window or advertised by
any sign viewable from the building exterior, as required by § 285-16-3D(5).

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●

Total wall sign area will not exceed one tenth of the area of the front face of the principal
building, subject to the 100 square foot building maximum and to our proportionate
tenant share, per § 285-22-9A(1) and (2).

●

No sign will be placed on the roof or in the airspace over the roof, and no sign will
project above the roofline or parapet wall line of the building, per § 285-22-9E and §
285-16-6F.

●

No sign will project more than twelve inches from the building wall, per § 285-22-3D
and § 285-22-9A(3).

●

Signage will be illuminated only by internal or indirect means of an intensity that
prevents excessive glare, with no exposed neon and no flashing, rotating, moving, or
animated elements, per § 285-22-9A(5) and § 285-22-3C.

●

Permanent window signage will be counted against our total allowable sign area, and any
temporary window signage will be limited to twenty percent of the glass area, per § 28522-9G.

●

Signage required to be posted by State law will be limited in content and size to what that
law requires, consistent with the exemption at § 285-22-2C.

●

All signage will be maintained in structurally sound and good condition, per § 285-223K.

We understand that no sign may be painted, constructed, erected, remodeled, relocated, or
expanded until a sign permit is obtained in accordance with § 285-22-2 and Section 35 of the
Building Code, and we will apply for that permit in the ordinary course once the design is final.
Proposed Signage
We anticipate a single front wall sign consisting of dimensional channel letters spelling the
business name, accompanied by our logo, mounted flat to the storefront fascia below the parapet
line. Neighboring businesses with permanent signage at the center use front lit acrylic sign faces,
and we intend to follow that convention so that our storefront reads as part of the center rather than
apart from it. Final letter height, overall sign width, face material, and mounting method will be
set in coordination with center ownership and will be sized to our permitted allowance.
Should center ownership permit and the Village allow, we would also seek a tenant panel on the
existing multi-tenant ground sign serving Flossmoor Commons, ordered to match the style,
proportion, and material of the panels already present. We understand that under § 285-22-9D a
ground sign may be permitted for a multiple-occupancy retail building in addition to permitted
wall signage, and that the existing center ground sign is under the control of center ownership.
Any panel would identify the business by name and logo only.
The specific equipment, fabrication vendor, and materials named or depicted anywhere in this plan
are examples of items that would meet the need identified, and each such reference should be read
as that item or similar. Final selections will be made during the final stages of planning and design
based on availability, suitability to this facility, and the requirements of center ownership and the
Village.

Page 60 of 98

Brand Identity
Our logo consists of a stylized letter "A" with an abstract crescent element, presented in metallic
gold on a dark field, together with the "ACES" wordmark set in a serif typeface. The mark contains
no depiction of cannabis, no cannabis leaf or plant imagery, and no depiction of paraphernalia of
any kind, and is therefore suitable for exterior display and window display under § 285-16-3D(5).

Aces Dispensary logo, proposed for use on exterior signage.

Representative Existing Signage
The photographs below show the exterior signage at our existing dispensary in Plainfield, Illinois.
They are included to illustrate the general character, quality, and materials of our signage program.
They are representative examples only and do not depict the signage proposed for the Flossmoor
Commons location, which will be a wall sign scaled to our storefront and designed to match the
sign criteria of the center.

Existing Aces Dispensary location, Plainfield, Illinois. Representative example only.

Page 61 of 98

Existing wall signage detail, Plainfield, Illinois. Representative example only.

Window Signage and Exterior Lighting
We anticipate displaying a small illuminated "OPEN" sign in the storefront glazing, together with
a posting of our hours of operation. Under § 285-22-9G, permanent window signs are permitted
and are counted against the total allowable sign area for the premises, and we will account for them
in that calculation. Any illuminated window signage will be of steady, constant illumination. We
will not display any flashing, chasing, animated, or moving-light signage, consistent with § 28522-3C. Where § 285-22-3B applies, illuminated signage visible from an adjacent residential
district will not be illuminated between 11:00 p.m. and 7:00 a.m.; our proposed hours of operation
end no later than 10:00 p.m. in any event. Signage that we are required by State law to post,
including our hours of operation and notice that persons under twenty-one years of age are not
permitted on the premises, will be limited in content and size to what the applicable law requires,
consistent with the exemption at § 285-22-2C. No window signage of any kind will contain an
image of cannabis or paraphernalia, as required by § 285-16-3D(5).
The linear accent lighting visible along the parapet of our Plainfield building is not part of the
signage proposed here. Any exterior building lighting at Flossmoor Commons will be developed
with center ownership and will be placed, designed, and used so that neither direct nor reflected
light adversely affects surrounding property or creates a traffic hazard, consistent with § 285-166G. We will not display pennants, streamers, or strings of lights as signage except as may be
permitted for a temporary grand opening display under § 285-22-9M.
Summary
The signage proposed in this plan is limited to identification of the business by name and logo, is
scaled to the proportionate allowance for our storefront, is free of any cannabis or paraphernalia
imagery, and will be developed in coordination with the ownership of Flossmoor Commons and
permitted by the Village before installation. We welcome the opportunity to revise this plan in
response to any comment from Village staff, the Plan Commission, or the Board of Trustees.

Page 62 of 98

Page 63 of 98

FINDINGS AND RECOMMENDATIONS
FLOSSMOOR PLAN COMMISSION
OCTOBER 15, 2026
Special Use Permit – Adult Use Cannabis Dispensing Organization
3327 Vollmer Road
1. The petitioner, Monsaur Othman (Osiris Holdings, LLC. DBA Aces Dispensary) is the contract lessee of
the subject property at 3327 Vollmer Road within the Flossmoor Commons Shopping Center,
Flossmoor IL. PIN #31-11-402-21-0000
2. The Subject property is a vacant commercial tenant unit with approximately 3,750 of square feet of
floor area.
3. The property is zoned B-3 Planned Business Center District
4. Section 285-16-3 of the Zoning Code regulating special uses in the B-3 district refers to Section 28516-3 D. permitting cannabis dispensing organizations as a special use subject to the conditions set
forth therein and in accordance with the special use standards contained in Section 285-26-9.
5. The petitioner is seeking a special use permit for an adult use cannabis dispensing organization.
6. On October 15, 2026, the Plan Commission held a Public Hearing to consider a request for a special
use permit.
Upon review of all submittals and considering testimony offered by the petitioner at the Public Hearing
the Flossmoor Plan Commission finds that:
A. The proposed special use complies/does not comply with all applicable regulations of the
district in which it is located.
B. The location and size of the use, the nature and intensity of the operation involved in or
conducted in connection with it is such that it is/is not in harmony with the appropriate and
orderly development of the district in which it is located.
C. The proposed use will/will not cause substantial injury to the value of other property in the
neighborhood.
In conclusion the Plan Commission recommends to the Mayor and Board of Trustees that a special use
permit be approved/not be approved as submitted.

Page 64 of 98

MEMORANDUM
TO:
CC:
FROM:
DATE:
RE:

Michelle Nelson, Mayor
Bridget Wachtel, Village Manager
November 2, 2026
Consideration of an Ordinance Affirming a Local Disaster
Declaration and Directing Related Actions for the August
11, 2026, Severe Storm and Tornado Event

On August 11, 2026, at approximately 11:00 a.m., severe thunderstorms and tornado activity
affected the Village, causing power outages, roadway hazards, debris, and other conditions that
affected the safety of our residents. Immediately after the storm, village staff activated our
Emergency Operations Center (EOC) and began assessing and clearing the roads. At that time,
staff recommended that the Mayor, as outlined in Section 5-2-6 of the Flossmoor Municipal Code,
declare a state of emergency due to conditions in the Village. This declaration eases certain Village
regulations and is submitted to Cook County, which serves as the primary point of contact for
coordinating with the State on resources and future proclamations and declarations at the state and
federal levels.
At the August 17, 2026 meeting, the Village Board affirmed the local disaster declaration as
authorized by the Mayor. In accordance with our code, the Mayor proclaimed an extension of the
declaration 30 days later, on September 17, as recovery and restoration continued, which the Board
affirmed on September 21, 2026, October 5, and again on October 19. At the November 2 Board
meeting, as outlined in the code, we are asking the Board to affirm the local disaster declaration,
which will continue until recovery and restoration (including all expenditures) are fully complete.

Page 65 of 98

VILLAGE OF FLOSSMOOR
ORDINANCE NO. 2026 - _____
An Ordinance Affirming a Local Disaster Declaration and Directing Related Actions
for the August 11, 2026, Severe Storm and Tornado Event
WHEREAS, under State of Illinois Statute 20 ILCS 3305/11 (Illinois Emergency
Management Agency Act), a local disaster may be declared only by the principal executive
officer of a political subdivision (including a Mayor or Village President) and the effect of a
declaration is to activate the political subdivision's emergency operations plan and authorize the
furnishing of aid and assistance; and the Village Board seeks to support and effectuate such
actions in response to Tuesday’s event; and
WHEREAS, on Tuesday, August 11, 2026, at approximately 11:00 am, severe
thunderstorms and tornado activity impacted the Village of Flossmoor, causing power
interruptions, roadway hazards, debris, and other conditions affecting the public health, safety,
and welfare; and
WHEREAS, on August 11, 2026, Mayor Michelle Nelson, declared a Local State of
Emergency and a Disaster to assist residents and ease certain Village regulations due to the
storm-related damages, response and clean-up; and
WHEREAS, on August 17, 2026, the Corporate Authorities affirmed a Local State of
Emergency and a Disaster that occurred on August 11, 2026; and
WHEREAS, as recovery and restoration following the tornado continued, on
September 17, 2026, Mayor Michelle Nelson declared an extension of a Local State of
Emergency and a Disaster to assist residents and ease certain Village regulations due to the
storm-related damages, response and clean-up; and
WHEREAS, on September 21, 2026, October 5, 2026, and then again on October 19,
2026, the Corporate Authorities affirmed the Mayor’s extension made by Proclamation on
September 17, 2026, of a Local State of Emergency and a Disaster that occurred on August 11,
2026; and
WHEREAS, the Village must promptly document all storm-related damages and
losses, including damage to infrastructure and public property, emergency response and
cleanup costs, resident impacts (including residential structures), and storm-related issues such
as downed trees and power lines and power poles along all major and minor roadways
impeding the flow of all traffic, to ensure accurate recordkeeping and eligibility assessments;
WHEREAS, the Village's request for assistance and related documentation shall be
submitted to the Cook County Department of Emergency Management and Regional Security
(EMRS), which serves as the primary point of contact and will coordinate with IEMA—Office
of Homeland Security (IEMA‑OHS) Region 4 on state-level assessments and next steps; and,
where damages exceed local/county capabilities, such coordination has culminated in a
Governor's proclamation and, a request for a Major Presidential Disaster Declaration to unlock
Page 66 of 98

federal programs (FEMA Public Assistance, Individual Assistance, SBA loans, and Hazard
Mitigation Grant Program).
WHEREAS, in accordance with Flossmoor Municipal Code Section 5-2-6, the Mayor
is authorized to execute said Disaster Declaration, and the Mayor, Village Manager,
and her designees are hereby authorized to take any action to implement its terms; and
WHEREAS, the Village continues to mitigate all storm-related damages and losses,
including damage to infrastructure and public property, emergency response and cleanup costs,
resident impacts (including residential structures).
NOW, THEREFORE, BE IT RESOLVED by the Mayor of the Village of Flossmoor, County
of Cook, Illinois, as follows:
SECTION 1. Local Disaster Declaration.
The Mayor is authorized and directed to issue a Local Disaster Proclamation pursuant to 20
ILCS 3305/11, with immediate effect.
SECTION 2. Activation of the Emergency Operations Plan (EOP).
The Village is authorized to furnish aid and assistance, including but not limited to emergency
protective measures, debris clearance, public safety operations, and coordination of resources.
SECTION 3. Operational Actions and Restoration Priorities.
A. Life-safety first: mitigate hazards (e.g., downed lines, unsafe intersections), deploy
traffic control, and safeguard the public;
B. Access & mobility: clear rights-of-way and intersections; coordinate street sweeping
and debris operations;
C. Neighborhood debris removal: sustain curbside brush/chipper service and, as
needed, employ contracted crews to accelerate pickup;
D. Resident support: direct residents to appropriate reporting channels and resources,
and continue public information updates;
E. Assessment & reporting: compile service metrics and damage counts and prepare
follow-up briefings to the Village Board.
SECTION 4. Interagency Coordination.
A. Gather and then submit damage documentation and requests to Cook County EMRS;
B. Coordinate with IEMA‑OHS Region 4 on state assessments and eligibility determinations;
C. Support any subsequent Governor's proclamation and, if warranted, state/federal
requests including FEMA and SBA programs.
SECTION 5. Damage & Cost Documentation.
A. Damaged infrastructure and public property;
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B. Emergency response and cleanup costs (labor/overtime, contract services,
materials/equipment);
C. Resident impacts (e.g., damaged property, flooded homes, displacement);
D. Tornado and Storm-related issues (tree removal, downed power lines and power poles,
blocked drains).
SECTION 6. Finance & Procurement.
The Finance Director is directed to establish appropriate project/account codes to capture
event-related costs and to utilize emergency procurement provisions consistent with the
Village’s Emergency Operations Plan and applicable law, ensuring transparency, rapid response
capability, and audit-ready records for potential assistance programs.
SECTION 7. Communications & Public Outreach.
Our Communications team shall continue public information activities, including safety
reminders, service updates, and assistance resources, and shall share any county/state resident
damage survey links or instructions as coordinated through EMRS/IEMA‑OHS.
SECTION 8. Effective Date.
This Ordinance shall be in full force and effect immediately upon its adoption.
Passed by the Mayor and Board of Trustees of the Village of Flossmoor, Cook County,
Illinois, this 2nd day of November 2026.
AYES:
NAYS:
ABSENT:
ABSTAINED:
PASSED:
APPROVED:
PUBLISHED:
APPROVED:

Mayor
Attest:

Village Clerk
Page 68 of 98

MEMORANDUM
TO:
CC:
FROM:
DATE:
RE:

Bridget Wachtel, Village Manager
Ann Novoa, Finance Director
November 2, 2026
Discussion of the 2026 Tax Levy

The Village’s 2026 tax levy calendar listed the November 2, 2026, Board Meeting as the date to
discuss and formally establish the estimated 2026 tax levy. Adoption of an estimated levy at the
November 2nd meeting will allow the Village to approve the final levy at the December 7, 2026,
Board Meeting.
The following table recaps options for the 2026 Village levy request (taxes payable in 2027) and the
corresponding amounts. Further explanation of each levy option is also provided underneath the
table. Attached are spreadsheets portraying each option; one showing the levy totals and one
showing the impact on residents with varying values of homes. Also attached are informational
spreadsheets which provide some historical EAV and tax levy data.
The State Truth in Taxation Act utilizes the prior year extended levy as the basis for determining an
increase for the current levy request. The Village will also be required to conduct a public hearing at
the November 16th meeting if the total estimated levy is greater than 105% of the 2025 extension.
Village
Option 1. Prior
extended levy

8,348,059

Option 2. Prior
8,756,805
extended plus
CPI (2.7%) + new
growth est.

Change $ Change
%

Library*

Change $ Change
%

Total $

Total %

0

0.00

1,644,828

(40,150)

-2.38

9,992,887

-0.4

408,746

4.90

1,644,828

(40,150)

-2.38

10,401,633

3.7

*Library Levy presented by Library Board on 10/13/2026
Option 1. Prior extended levy (Levy the prior year extended levy amount) –
Cook County automatically adds a Loss and Cost factor to each levy item. The default/standard
rates are 3% for all levy items, except debt service at 5%. This is done to compensate for postissuance tax bill adjustments (changes to the amount owed after tax rates have been determined
and bills produced), and unpaid taxes. The Loss and Cost factor is intended to assist in seeing that
taxing bodies receive close to the full amount of their levy request by the end of the tax year’s
distributions.
Options 2. Prior extended levy plus the lesser of 5.0% or CPI increase plus the new growth estimate
– this calculation is consistent with past Village of Flossmoor strategies to maximize the total levy.
Levy pressures will be present again for the 2026 levy and FY 26 budget due to several recent years
of low tax cap CPI, EAV declines and large pension increases. My recommendation is to continue

Page 69 of 98

with past strategies and maximize the total levy, as property taxes make up an average of 40% of
general operating revenues.
Even though there has been nominal new construction, we are considering new growth and
development on top of the CPI increase. The PTELL “new property” for tax year 2025 was
approximately $491,659, which was related to the completion of Rainbow Cone. This “new property”
represents .002% of the prior year’s EAV. Review of recent building permit activity for new
construction reflects small but steady growth for the past several years that should continue to
translate into similar levels of new EAV growth. However, I recommend the approach to include the
growth estimate component of the Village’s tax cap formula relative to the determination of the 2026
levy.
As a result, the Village formula is an increase of 4.90% over the prior extended levy. Due to the
inflationary increases we have been experiencing in Village-purchased supplies, materials,
contracts, and pension costs, as explained below, the increase in the levy of 4.9% can easily be
justified. It is worthy to note that this scenario would effectively cover the increased pension
contribution requirement as well as allowing some additional coverage for operating costs. An
increase of this amount would fall below the threshold of the 5% requiring the Truth in Taxation Act
published notice and public hearing.
Police Pension-Capped Not Subject to Ceiling
The Police Pension Board approved a levy recommendation in the amount of $1,259,501 at its
October 14, 2026, meeting. The Board selected from options presented by an independent enrolled
actuary. The minimum levy required by PA 096-1495 (Projected Unit Credit cost method) is
$1,174,025; however, PUC is not recommended and is not an acceptable methodology for our
external financial reporting (audit). The Police Pension Board has approved the Actuarially
Determined Contribution (ADC), which is the same actuarial methodology required for our audit.
Attached is a letter from Police Pension President Clint Wagner documenting the Pension Board
levy recommendation.
The option selected by the Police Pension Board is based on actuarial assumptions that are
appropriate. The Police Pension Fund is funded at 72.87%, this is a increased from 63.77% mainly
due to the better-than-expected investment return.
Option 2 is based on the Police Pension Board recommendation. Option 1 does not provide for full
funding of the Police Pension Board recommendation.
Fire Pension-Capped Not Subject to Ceiling
The Fire Pension Board approved a levy recommendation in the amount of $573,100 at its October
2, 2026, meeting. Of this amount, $518,858 is subject to tax caps and $54,242 is not capped. The
Board selected from options presented by an independent enrolled actuary. The minimum levy
required by PA 096-1495 (PUC) is $492,732. Attached is correspondence from Fire Pension
President Nicholas Camilli documenting the Pension Board levy recommendation.
The option selected by the Fire Pension Board is based on actuarial assumptions that are
appropriate. The Fire Pension Fund is funded at 50.54%. This is an increase from 46.05% in 2025,
mostly due to the better-than-expected investment return on the IFPIF portion of investments.
Option 2 is based on the Fire Pension Board recommendation. Option 1 does not provide for full
funding of the Fire Pension Board recommendation.
Fire Pension-Not Capped
As mentioned in the previous section, $54,242 of the total levy recommended by the Fire Pension
Board is excluded from tax caps due to HB 599. The non-capped portion remained at about 10% of

Page 70 of 98

the total levy. The Cook County Clerk’s office has advised that municipalities should segregate the
non-capped amount as a separate levy line.
2026 Consumer Price Index
Tax caps limit the levy to the lesser of 5.0% or the Consumer Price Index (CPI). Tax caps will limit
the Village to a “tax cap” Consumer Price Index (CPI) of 2.7% for the 2026 tax levy. The tax caps are
based on CPI at December 31 of the previous calendar year. The 2.7% 2026 CPI levy cap is down
from the 2.9% CPI cap from the previous year. The 2.7% CPI cap for 2026 follows 2025 at 2.9%,
3.4% at 2024, 2023 and 2022 at 5.0% (limited by cap), and 2021 at 1.4%. Low CPI in many recent
years has effectively created a major fiscal challenge, with the Village being unable to generate
much in the way of new property tax dollars. The impact has been especially severe in recent years
as low CPI and declining property values hit our tax levies at the same time as large pension
increases and inflation. In recent months, CPI has remained at lower levels, with the most recent
published number at 2.9% (September 2026). As Village costs have risen along with CPI in excess
of the 5.0% mandated by tax caps, new financial challenges have emerged.
2024-2026 Projects
There are components included in the 2026 new property EAV estimate related to development
projects. There is a component for Rainbow Cone. This development was granted Class 8, so that
development will come in at the 10% assessment level rather than at 25%.
Even though Rainbow Cone has recently opened in calendar year 2024, we cannot afford to leave it
out for 2026 because we would not be able to go back retroactively if the new property or any portion
thereof hits assessed values in 2026 and we have not included it in our levy. The downside risk is
that if we do not receive the money in 2026, we would be under budget for property tax revenues.
New Property – Annual Growth
Annual new property growth other than major development projects assumes that 2026 new
property growth in the Village occurred at a similar average rate experienced over the last four
years, considering data on the most recent Building Department reports.
P.A. 102-0519 – Prior Year Tax Levy Adjustment
P.A. 102-0519 was passed effective with the 2021 levy and effectively provides for an increase in
the current year levy for adjustments made in the past year due to assessment errors, court orders
on assessment complaints, tax appeals and the related aggregate refunds associated with the
adjustments. In the Village’s 2025 tax levy edit report, the Village’s P.A. 102-0519 adjustment was
for $433,143. This is added to our total levy extension. Assuming consistent interpretation and
implementation of this, I included the $433,143 in the application of the 2.7% tax cap CPI amount.
Unlevied Cost
In the past, the Village has been subject to tax caps where the Village was unable to levy for all its
cost assumptions due to the caps. This created “unlevied” costs related to PTELL and the tax caps
on the corporate, fire protection, and police protection levy categories. The Village’s strategy for the
past levies was to select an approach of allocating these costs by reducing the levies of the CappedCeiling lines. Further, the Village files a reduction resolution to instruct the County Clerk on how to
allocate reductions if the total tax levy exceeded the tax cap calculations.
FLOSSMOOR PUBLIC LIBRARY TAX LEVY
Flossmoor Public Library-Capped Subject to Ceiling
Under State Statutes, the Flossmoor Public Library is considered part of the Village for budget and
levy purposes. The Library’s approved levy “rolls up” to be part of the Village’s total levy for Village
Board approval. The Library levy has been presented separately on the property tax bills since 1985,
and is separated for tax cap purposes. The Library is more heavily reliant on property taxes to

Page 71 of 98

support its operations, as it does not have the variety of revenues (e.g., sales and income taxes) that
the Village has to support its operations. As a result, it is not uncommon for the Library’s levy
request to be slightly higher than the Village’s. The Library has submitted documentation of its levy
recommendation originally presented to the Library Board at its meeting on October 13, 2026. A total
levy of $1,644,282 is recommended for the Library levy; a decrease of 2.38% over 2025.
Flossmoor Public Library-Capped Not Subject to Ceiling
Library employer costs for Social Security/Medicare and IMRF Pension are not included in the
Village’s similar levy categories. The Library levies two categories: one for Social Security/Medicare
and one for IMRF. The Library has submitted documentation of its levy recommendation originally
presented to the Library Board at its meeting on October 13, 2026. A levy of 68,200 was presented
for Social Security/Medicare and $71,000 was presented for IMRF. Attached is correspondence from
Administrative Librarian Jamie Paicely informing the Village of the Library 2026 levy.
RECOMMENDATION
Should the Village Board desire to continue its past tax levy strategy, the recommended option
would be Option 2. The estimated impact of Option 2 to a taxpayer whose home has a market value
of $350,000 would range from ($46) - $534 depending on the 2026 EAV. Attached are spreadsheets
that show the estimated impact at different market values for the Village levy, the Library levy, and
both combined. You will also find attached the recommended levy per category that pertains to
Option 2.
Attachments
· Option 1 Details
· Option 2 Details
· EAV History
· Tax Levy History
· Recommended Option 2 by Category
· Police Pension Recommendation
· Fire Pension Recommendation
· Library Recommendation

Strategic Initiative (s) Addressed
1. Finances & Services: Develop greater revenue to support delivery of top-notch core services
through a balanced budget.

Page 72 of 98

Village of Flossmoor, Illinois
Levy Calculations - 2026
Option 1 - No change, Prior Year Extended Levy
2025

Cook

EAV
298,973,878

Percent
100.0%

Total

298,973,878

100.0%

3.0300
0%

Current Library levy as extended

1,684,978

Library operating levy as extended

1,684,978

Projected AV

Growth est.
Cook

Village
Library

Cook Co. Multiplier
Est. triennial increase

0.0%

0

0

0.0%

0

Inflation rate
0.0%
0.0%

Rate factor
1
1

Cook County Loss & Cost
3.0%

Total Incr.
0.0%
0.0%

0.0%

LY Levy Ext.
Proj. Levy Add/Deduct
8,348,059
8,348,059
1,684,978
1,684,978
(40,150)
10,033,037 10,033,037
(40,150)

Adj. Levy
8,348,059
1,644,828
9,992,887

Incr./Decr.
0
(40,150)
(40,150)

Percent
0.0%
-2.4%
-0.4%

8,348,059
1,684,978
10,033,037

8,348,059
1,644,828
9,992,887

0
(40,150)
(40,150)

0.0%
-2.4%
-0.4%

Page 73 of 98

Village of Flossmoor, Illinois
Levy Calculations - 2026
Total Village and Library
Option 1 - No change, Prior Year Extended Levy
Assumptions:

Multiplier
3.0300
Current tax rate $ 3.355
Home assessment ratio
10%
Homeowner exemption $ 10,000
Est. triennial increase
0%

Prior Year
Home assessment ratio
10%
Homeowner exemption $ 10,000
10-25 Adjustment
0%

House Value 250,000
Increase in
House EAV
New EAV
Current Tax
(25,000,000)
3.756
(20,000,000)
3.689
(15,000,000)
3.625
(10,000,000)
3.562
(5,000,000)
3.501
0
3.443
5,000,000
3.386
10,000,000
3.331
15,000,000
3.279
20,000,000
3.227
25,000,000
3.177

ESTIMATED COOK COUNTY HOMEOWNER TAX IMPACTS
AT VARIOUS LEVELS OF NEW GROWTH IN THE TAX BASE

350,000

450,000

550,000

$
%
$
%
$
%
$
%
65,750 Change Change 96,050 Change Change 126,350 Change Change 156,650 Change Change
2,206
3,222
4,239
5,256
2,470
264
12.0%
3,608
386
12.0%
4,746
507
12.0%
5,884
628
11.9%
2,426
220
10.0%
3,543
321
10.0%
4,661
422
10.0%
5,779
523
10.0%
2,383
177
8.0%
3,482
260
8.1%
4,580
341
8.0%
5,679
423
8.0%
2,342
136
6.2%
3,421
199
6.2%
4,501
262
6.2%
5,580
324
6.2%
2,302
96
4.4%
3,363
141
4.4%
4,424
185
4.4%
5,484
228
4.3%
2,264
58
2.6% 3,307
85
2.6% 4,350
111
2.6% 5,393
137
2.6%
2,226
20
0.9%
3,252
30
0.9%
4,278
39
0.9%
5,304
48
0.9%
2,190
(16)
-0.7%
3,199
(23)
-0.7%
4,209
(30)
-0.7%
5,218
(38)
-0.7%
2,156
(50)
-2.3%
3,149
(73)
-2.3%
4,143
(96)
-2.3%
5,137
(119)
-2.3%
2,122
(84)
-3.8%
3,100
(122)
-3.8%
4,077
(162)
-3.8%
5,055
(201)
-3.8%
2,089
(117)
-5.3%
3,052
(170)
-5.3%
4,014
(225)
-5.3%
4,977
(279)
-5.3%

Page 74 of 98

Village of Flossmoor, Illinois
Levy Calculations - 2026
Village levy
Option 1 - No change, Prior Year Extended Levy
Assumptions:

Multiplier
3.0300
Current tax rate $ 2.792
Home assessment ratio
10%
Homeowner exemption $ 10,000
Est. triennial increase
0%

Prior Year
Home assessment ratio
Homeowner exemption
10-25 Adjustment

10%
10,000
0%

House Value 250,000
Increase in
House EAV
New EAV
Current Tax
(25,000,000)
3.138
(20,000,000)
3.082
(15,000,000)
3.028
(10,000,000)
2.976
(5,000,000)
2.925
0
2.876
5,000,000
2.829
10,000,000
2.783
15,000,000
2.739
20,000,000
2.696
25,000,000
2.654

ESTIMATED COOK COUNTY HOMEOWNER TAX IMPACTS
AT VARIOUS LEVELS OF NEW GROWTH IN THE TAX BASE

350,000

450,000

550,000

$
%
$
%
$
%
$
%
65,750 Change Change 96,050 Change Change 126,350 Change Change 156,650 Change Change
1,836
2,682
3,528
4,374
2,063
227
12.4%
3,014
332
12.4%
3,965
437
12.4%
4,916
542
12.4%
2,026
190
10.3%
2,960
278
10.4%
3,894
366
10.4%
4,828
454
10.4%
1,991
155
8.4%
2,908
226
8.4%
3,826
298
8.4%
4,743
369
8.4%
1,957
121
6.6%
2,858
176
6.6%
3,760
232
6.6%
4,662
288
6.6%
1,923
87
4.7%
2,809
127
4.7%
3,696
168
4.8%
4,582
208
4.8%
1,891
55
3.0%
2,762
80
3.0%
3,634
106
3.0%
4,505
131
3.0%
1,860
24
1.3%
2,717
35
1.3%
3,574
46
1.3%
4,432
58
1.3%
1,830
(6)
-0.3%
2,673
(9)
-0.3%
3,516
(12)
-0.3%
4,360
(14)
-0.3%
1,801
(35)
-1.9%
2,631
(51)
-1.9%
3,461
(67)
-1.9%
4,291
(83)
-1.9%
1,773
(63)
-3.4%
2,590
(92)
-3.4%
3,406
(122)
-3.5%
4,223
(151)
-3.5%
1,745
(91)
-5.0%
2,549
(133)
-5.0%
3,353
(175)
-5.0%
4,157
(217)
-5.0%

Page 75 of 98

Village of Flossmoor, Illinois
Levy Calculations - 2026
Library levy
Option 1 - No change, Prior Year Extended Levy
Assumptions:

Multiplier
3.0300
Current tax rate $ 0.563
Home assessment ratio
10%
Homeowner exemption $ 10,000
Est. triennial increase
0%

Prior Year
Home assessment ratio
Homeowner exemption
10-25 Adjustment

10%
10,000
0%

House Value 250,000
Increase in
House EAV
New EAV
Current Tax
(25,000,000)
0.618
(20,000,000)
0.607
(15,000,000)
0.597
(10,000,000)
0.586
(5,000,000)
0.576
0
0.567
5,000,000
0.557
10,000,000
0.548
15,000,000
0.540
20,000,000
0.531
25,000,000
0.523

ESTIMATED COOK COUNTY HOMEOWNER TAX IMPACTS
AT VARIOUS LEVELS OF NEW GROWTH IN THE TAX BASE

350,000

450,000

550,000

$
%
$
%
$
%
$
%
65,750 Change Change 96,050 Change Change 126,350 Change Change 156,650 Change Change
370
541
711
882
406
36
9.7%
594
53
9.8%
781
70
9.8%
968
86
9.8%
399
29
7.8%
583
42
7.8%
767
56
7.9%
951
69
7.8%
393
23
6.2%
573
32
5.9%
754
43
6.0%
935
53
6.0%
385
15
4.1%
563
22
4.1%
740
29
4.1%
918
36
4.1%
379
9
2.4%
553
12
2.2%
728
17
2.4%
902
20
2.3%
373
3
0.8%
545
4
0.7%
716
5
0.7%
888
6
0.7%
366
(4)
-1.1%
535
(6)
-1.1%
704
(7)
-1.0%
873
(9)
-1.0%
360
(10)
-2.7%
526
(15)
-2.8%
692
(19)
-2.7%
858
(24)
-2.7%
355
(15)
-4.1%
519
(22)
-4.1%
682
(29)
-4.1%
846
(36)
-4.1%
349
(21)
-5.7%
510
(31)
-5.7%
671
(40)
-5.6%
832
(50)
-5.7%
344
(26)
-7.0%
502
(39)
-7.2%
661
(50)
-7.0%
819
(63)
-7.1%

Page 76 of 98

Village of Flossmoor, Illinois
Levy Calculations - 2026
Option 2 - Prior Year Extended Levy + CPI (2.9%) + New Growth Estimate
2025

Cook

EAV
298,973,878

Percent
100.0%

Total

298,973,878

100.0%

Growth est.
Cook

Village
Library

Cook Co. Multiplier
Est. triennial increase

3.0300
0%

Current Library levy as extended

1,684,978

Library operating levy as extended

1,684,978

Projected AV
175,000

0.1%

175,000

100.0%

175,000

0.1%

175,000

100.0%

Inflation rate
2.7%
0.0%

Rate factor
1
1

Cook County Loss & Cost
3.0%

Total Incr.
2.8%
0.0%

LY Levy Ext.
Proj. Levy Add/Deduct
8,348,059
8,581,805
175,000
1,684,978
1,684,978
(40,150)
10,033,037 10,266,783
134,850

Adj. Levy
8,756,805
1,644,828
10,401,633

Incr./Decr.
408,746
(40,150)
368,596

Percent
4.9%
-2.4%
3.7%

8,348,059
1,684,978
10,033,037

8,756,805
1,644,828
10,401,633

408,746
(40,150)
368,596

4.9%
-2.4%
3.7%

Page 77 of 98

Village of Flossmoor, Illinois
Levy Calculations - 2026
Total Village and Library
Option 2 - Prior Year Extended Levy + CPI (2.9%) + New Growth Estimate
Assumptions:

Multiplier
3.0300
Current tax rate $ 3.355
Home assessment ratio
10%
Homeowner exemption $ 10,000
Est. triennial increase
0%

Prior Year
Home assessment ratio
10%
Homeowner exemption $ 10,000
10-25 Adjustment
0%

House Value 250,000
Increase in
House EAV
New EAV
Current Tax
(25,000,000)
3.910
(20,000,000)
3.840
(15,000,000)
3.773
(10,000,000)
3.707
(5,000,000)
3.644
0
3.584
5,000,000
3.524
10,000,000
3.467
15,000,000
3.413
20,000,000
3.359
25,000,000
3.307

ESTIMATED COOK COUNTY HOMEOWNER TAX IMPACTS
AT VARIOUS LEVELS OF NEW GROWTH IN THE TAX BASE

$
%
65,750 Change Change
2,206
2,571
365
16.5%
2,525
319
14.5%
2,481
275
12.5%
2,437
231
10.5%
2,396
190
8.6%
2,356
150
6.8%
2,317
111
5.0%
2,280
74
3.4%
2,244
38
1.7%
2,209
3
0.1%
2,174
(32)
-1.5%

350,000

450,000

550,000

$
%
$
%
$
%
96,050 Change Change 126,350 Change Change 156,650 Change Change
3,222
4,239
5,256
3,756
534
16.6%
4,940
701
16.5%
6,125
869
16.5%
3,688
466
14.5%
4,852
613
14.5%
6,015
759
14.4%
3,624
402
12.5%
4,767
528
12.5%
5,910
654
12.4%
3,561
339
10.5%
4,684
445
10.5%
5,807
551
10.5%
3,500
278
8.6%
4,604
365
8.6%
5,708
452
8.6%
3,442
220
6.8%
4,528
289
6.8%
5,614
358
6.8%
3,385
163
5.1%
4,453
214
5.0%
5,520
264
5.0%
3,330
108
3.4%
4,381
142
3.3%
5,431
175
3.3%
3,278
56
1.7%
4,312
73
1.7%
5,346
90
1.7%
3,226
4
0.1%
4,244
5
0.1%
5,262
6
0.1%
3,176
(46)
-1.4%
4,178
(61)
-1.4%
5,180
(76)
-1.4%

Page 78 of 98

Village of Flossmoor, Illinois
Levy Calculations - 2026
Village levy
Option 2 - Prior Year Extended Levy + CPI (2.9%) + New Growth Estimate
Assumptions:

Multiplier
3.0300
Current tax rate $ 2.792
Home assessment ratio
10%
Homeowner exemption $ 10,000
Est. triennial increase
0%

Prior Year
Home assessment ratio
Homeowner exemption
10-25 Adjustment

10%
10,000
0%

House Value 250,000
Increase in
House EAV
New EAV
Current Tax
(25,000,000)
3.292
(20,000,000)
3.233
(15,000,000)
3.176
(10,000,000)
3.121
(5,000,000)
3.068
0
3.017
5,000,000
2.967
10,000,000
2.919
15,000,000
2.873
20,000,000
2.828
25,000,000
2.784

ESTIMATED COOK COUNTY HOMEOWNER TAX IMPACTS
AT VARIOUS LEVELS OF NEW GROWTH IN THE TAX BASE

350,000

450,000

550,000

$
%
$
%
$
%
$
%
65,750 Change Change 96,050 Change Change 126,350 Change Change 156,650 Change Change
1,836
2,682
3,528
4,374
2,164
328
17.9%
3,162
480
17.9%
4,159
631
17.9%
5,157
783
17.9%
2,126
290
15.8%
3,105
423
15.8%
4,085
557
15.8%
5,064
690
15.8%
2,088
252
13.7%
3,051
369
13.8%
4,013
485
13.7%
4,975
601
13.7%
2,052
216
11.8%
2,998
316
11.8%
3,943
415
11.8%
4,889
515
11.8%
2,017
181
9.9%
2,947
265
9.9%
3,876
348
9.9%
4,806
432
9.9%
1,984
148
8.1%
2,898
216
8.1%
3,812
284
8.0%
4,726
352
8.0%
1,951
115
6.3%
2,850
168
6.3%
3,749
221
6.3%
4,648
274
6.3%
1,919
83
4.5%
2,804
122
4.5%
3,688
160
4.5%
4,573
199
4.5%
1,889
53
2.9%
2,760
78
2.9%
3,630
102
2.9%
4,501
127
2.9%
1,859
23
1.3%
2,716
34
1.3%
3,573
45
1.3%
4,430
56
1.3%
1,830
(6)
-0.3%
2,674
(8)
-0.3%
3,518
(10)
-0.3%
4,361
(13)
-0.3%

Page 79 of 98

Village of Flossmoor, Illinois
Levy Calculations - 2026
Library levy
Option 2 - Prior Year Extended Levy + CPI (2.9%) + New Growth Estimate
Assumptions:

Multiplier
3.0300
Current tax rate $ 0.563
Home assessment ratio
10%
Homeowner exemption $ 10,000
Est. triennial increase
0%

Prior Year
Home assessment ratio
Homeowner exemption
10-25 Adjustment

10%
10,000
0%

House Value 250,000
Increase in
House EAV
New EAV
Current Tax
(25,000,000)
0.618
(20,000,000)
0.607
(15,000,000)
0.597
(10,000,000)
0.586
(5,000,000)
0.576
0
0.567
5,000,000
0.557
10,000,000
0.548
15,000,000
0.540
20,000,000
0.531
25,000,000
0.523

ESTIMATED COOK COUNTY HOMEOWNER TAX IMPACTS
AT VARIOUS LEVELS OF NEW GROWTH IN THE TAX BASE

350,000

450,000

550,000

$
%
$
%
$
%
$
%
65,750 Change Change 96,050 Change Change 126,350 Change Change 156,650 Change Change
370
541
711
882
406
36
9.7%
594
53
9.8%
781
70
9.8%
968
86
9.8%
399
29
7.8%
583
42
7.8%
767
56
7.9%
951
69
7.8%
393
23
6.2%
573
32
5.9%
754
43
6.0%
935
53
6.0%
385
15
4.1%
563
22
4.1%
740
29
4.1%
918
36
4.1%
379
9
2.4%
553
12
2.2%
728
17
2.4%
902
20
2.3%
373
3
0.8%
545
4
0.7%
716
5
0.7%
888
6
0.7%
366
(4)
-1.1%
535
(6)
-1.1%
704
(7)
-1.0%
873
(9)
-1.0%
360
(10)
-2.7%
526
(15)
-2.8%
692
(19)
-2.7%
858
(24)
-2.7%
355
(15)
-4.1%
519
(22)
-4.1%
682
(29)
-4.1%
846
(36)
-4.1%
349
(21)
-5.7%
510
(31)
-5.7%
671
(40)
-5.6%
832
(50)
-5.7%
344
(26)
-7.0%
502
(39)
-7.2%
661
(50)
-7.0%
819
(63)
-7.1%

Page 80 of 98

VILLAGE OF FLOSSMOOR
TAX LEVY EAV HISTORY
1995 LEVY TO 2025 LEVY

Levy
Year
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025

EAV
145,148,075
150,110,549
150,264,627
154,895,734
166,394,260
167,468,071
176,600,546
210,522,077
206,910,773
215,202,589
245,017,492
254,595,867
274,805,644
294,601,766
307,631,825
310,504,671
242,666,993
219,815,910
205,297,740
197,446,531
192,569,506
210,784,601
242,753,750
235,242,412
221,097,215
254,838,234
229,065,605
223,477,388
306,440,873
304,621,954
298,973,878

%
Increase/
(Decrease)
3.4%
0.1%
3.1%
7.4%
0.6%
5.5%
19.2%
-1.7%
4.0%
13.9%
3.9%
7.9%
7.2%
4.4%
0.9%
-21.8%
-9.4%
-6.6%
-3.8%
-2.5%
9.5%
15.2%
-3.1%
-6.0%
15.3%
-10.1%
-2.4%
37.1%
-0.6%
-1.9%

Page 81 of 98

VILLAGE OF FLOSSMOOR
TAX LEVY HISTORY
1995 LEVY TO 2025 LEVY

10/27/26

TOTAL VILLAGE CAPPED LEVY*
Levy
Year
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025

Levy
Amount
1,871,559
1,950,838
2,014,859
2,041,195
2,172,059
2,260,509
2,391,478
2,566,028
2,553,454
2,638,681
2,761,762
3,473,693
3,804,494
4,121,915
4,271,199
4,649,243
4,797,516
4,977,298
5,018,131
4,955,714
4,996,050
5,209,332
5,370,365
5,376,408
5,459,901
5,594,412
5,757,837
5,946,950
6,295,924
6,613,055
7,142,480

County
Extension
1,885,296
1,950,173
1,984,840
2,072,501
2,148,150
2,257,470
2,373,511
2,444,407
2,538,240
2,624,524
2,755,492
3,487,703
3,785,448
4,111,840
4,295,378
4,639,734
4,724,326
4,849,646
4,808,348
4,830,370
4,898,294
5,097,871
5,208,684
5,338,277
5,452,025
5,580,451
5,595,445
5,944,690
6,198,940
6,471,251
6,669,886

Final
Tax
Rate
1.299
1.300
1.321
1.338
1.291
1.348
1.344
1.162
1.227
1.220
1.125
1.370
1.377
1.396
1.396
1.494
1.947
2.207
2.343
2.446
2.549
2.418
2.146
2.270
2.466
2.189
2.443
2.639
2.023
2.124
2.230

Increase/
(Decrease)
Ext to Ext
64,877
34,667
87,661
75,649
109,320
116,041
70,896
93,833
86,284
130,968
732,211
297,745
326,392
183,538
344,356
84,592
125,320
(41,298)
22,022
67,924
199,577
110,813
129,593
113,748
128,426
14,994
349,245
254,250
272,311
198,635

Increase/
(Decrease)
Ext to Lev
59,973
65,542
64,686
56,355
99,558
112,359
134,008
192,517
109,047
100,441
137,238
718,201
316,791
336,467
159,359
353,865
157,782
252,972
168,485
147,366
165,680
311,038
272,494
167,724
121,624
142,387
177,386
351,505
351,234
414,115
671,229

% Increase/
(Decrease)
Dollars
3.31%
3.48%
3.32%
2.84%
4.80%
5.23%
5.94%
8.11%
4.46%
3.96%
5.23%
26.06%
9.08%
8.89%
3.88%
8.24%
3.40%
5.35%
3.47%
3.06%
3.43%
6.35%
5.35%
3.22%
2.28%
2.61%
3.18%
6.28%
5.91%
6.68%
10.37%

% Increase/
(Decrease)
Rate
2.61%
0.08%
1.62%
1.29%
-3.51%
4.42%
-0.30%
-13.54%
5.59%
-0.57%
-7.79%
21.78%
0.51%
1.38%
0.00%
7.02%
30.32%
13.35%
6.16%
4.40%
4.21%
-5.14%
-11.25%
5.78%
8.63%
-11.23%
11.60%
8.02%
-23.34%
4.99%
4.99%

Tax Cap
CPI
2.70%
2.50%
3.30%
1.70%
1.60%
2.70%
3.40%
1.60%
2.40%
1.90%
3.30%
3.40%
2.50%
4.10%
0.10%
2.70%
1.50%
3.00%
1.70%
1.50%
0.80%
0.70%
2.10%
2.10%
1.90%
2.30%
1.40%
5.00%
5.00%
3.40%
2.90%

5.58%

2.24%

2.43%

EAV
145,148,075
150,110,549
150,264,627
154,895,734
166,394,260
167,468,071
176,600,546
210,522,077
206,910,773
215,202,589
245,017,492
254,595,867
274,805,644
294,601,766
307,631,825
310,504,671
242,666,993
219,815,910
205,297,740
197,446,531
192,569,506
210,784,601
242,753,750
235,242,412
221,097,215
254,848,234
229,065,605
223,477,388
306,440,873
304,621,954
298,973,878

% Increase/
(Decrease)
EAV
3.42%
0.10%
3.08%
7.42%
0.65%
5.45%
19.21%
-1.72%
4.01%
13.85%
3.91%
7.94%
7.20%
4.42%
0.93%
-21.85%
-9.42%
-6.60%
-3.82%
-2.47%
9.46%
15.17%
-3.09%
-6.01%
15.27%
-10.12%
-2.44%
37.12%
-0.59%
-1.85%

Taxlevhist

Page 82 of 98

TOTAL VILLAGE LEVY
Levy
Year
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009^
2010
2011
2012`
2013
2014"
2015
2016
2017)
2018
2019
2020
2021(
2022
2023
2024
2025

Levy
Amount
2,393,942
2,340,634
2,386,189
2,041,195
2,172,059
2,260,509
2,391,478
3,168,199
3,180,389
3,270,981
3,397,415
4,111,947
4,444,422
4,768,037
4,917,439
5,269,559
5,426,584
5,787,079
5,856,818
6,032,583
6,086,271
6,300,590
6,453,366
6,469,377
6,574,758
6,717,121
6,908,365
7,109,675
7,562,047
7,793,707
8,820,651

County
Extension
2,433,798
2,359,459
2,374,737
2,072,501
2,148,150
2,257,470
2,373,511
3,077,833
3,196,771
3,288,296
3,422,894
4,157,551
4,457,348
4,790,225
4,971,330
5,291,000
5,384,781
5,699,827
5,688,800
5,960,911
6,042,831
6,243,440
6,345,583
6,485,633
6,621,862
6,758,575
6,881,131
7,164,685
7,646,900
7,746,470
8,348,059

Final
Tax
Rate
1.677
1.572
1.581
1.338
1.291
1.348
1.344
1.462
1.545
1.528
1.397
1.633
1.622
1.626
1.616
1.704
2.219
2.593
2.771
3.019
3.138
2.962
2.614
2.757
2.995
2.652
3.004
3.206
2.436
2.543
2.792

Increase/
(Decrease)
Ext to Lev

(93,164)
26,730
(333,542)
99,558
112,359
134,008
794,688
102,556
74,210
109,119
689,053
286,871
310,689
127,214
298,229
135,584
402,298
156,991
343,783
125,360
257,759
209,926
123,794
89,125
95,259
149,790
228,544
397,362
146,807
1,074,181

% Increase/
(Decrease)
Dollars
0.00%
-3.83%
1.13%
-14.05%
4.80%
5.23%
5.94%
33.48%
3.33%
2.32%
3.32%
20.13%
6.90%
6.97%
2.66%
6.00%
2.56%
7.47%
2.75%
6.04%
2.10%
4.27%
3.36%
1.95%
1.37%
1.44%
2.22%
3.32%
5.55%
1.92%
13.87%

% Increase/
(Decrease)
Rate
0.24%
-6.26%
0.57%
-15.37%
-3.51%
4.42%
-0.30%
8.78%
5.68%
-1.10%
-8.57%
16.89%
-0.67%
0.25%
-0.62%
5.45%
30.22%
16.85%
6.86%
8.95%
3.94%
-5.61%
-11.75%
5.47%
8.63%
-11.45%
13.27%
6.72%
-24.02%
4.39%
9.79%

Tax Cap
CPI
2.70%
2.50%
3.30%
1.70%
1.60%
2.70%
3.40%
1.60%
2.40%
1.90%
3.30%
3.40%
2.50%
4.10%
0.10%
2.70%
1.50%
3.00%
1.70%
1.50%
0.80%
0.70%
2.10%
2.10%
1.90%
2.30%
1.40%
5.00%
5.00%
3.40%
2.90%

4.66%

2.20%

2.43%

EAV
145,148,075
150,110,549
150,264,627
154,895,734
166,394,260
167,468,071
176,600,546
210,522,077
206,910,773
215,202,589
245,017,492
254,595,867
274,805,644
294,601,766
307,631,825
310,504,671
242,666,993
219,815,910
205,297,740
197,446,531
192,569,506
210,784,601
242,753,750
235,242,412
221,097,215
254,848,234
229,065,605
223,477,388
306,440,873
304,621,954
298,973,878

Total
Collections
2,408,017
2,356,797
2,358,772
2,084,983
2,152,830
2,231,170
2,317,150
2,938,619
3,127,613
3,246,724
3,316,119
4,072,660
4,373,629
4,687,972
4,855,029
5,168,723
5,206,624
5,572,959
5,524,557
5,841,162
5,761,609
5,957,812
5,922,555
6,007,075
6,201,067
6,404,085
6,573,397
7,005,969
7,149,210
7,304,868
5,451,065

%
Collected
Ext Amt
98.94%
99.89%
99.33%
100.60%
100.22%
98.83%
97.63%
95.48%
97.84%
98.74%
96.88%
97.96%
98.12%
97.87%
97.66%
97.69%
96.69%
97.77%
97.11%
97.99%
95.35%
95.43%
93.33%
92.62%
93.65%
94.75%
95.53%
97.78%
93.49%
94.30%
65.30%

%
Collected
Levy Amt
100.59%
100.69%
98.85%
102.15%
99.11%
98.70%
96.89%
92.75%
98.34%
99.26%
97.61%
99.04%
98.41%
98.32%
98.73%
98.09%
95.95%
96.30%
94.33%
96.83%
94.67%
94.56%
91.77%
92.85%
94.32%
95.34%
95.15%
98.54%
94.54%
93.73%
61.80%

95.96%

95.75%

Taxlevhist

Page 83 of 98

OPTION 2

2026 TAX LEVY ESTIMATE
ENTITY
Fund
VILLAGE OF FLOSSMOOR
General-Capped Ceiling
Corporate*
Police Protection
Fire Protection
General-Capped Non-Ceiling
Workers Compensation
Liability Insurance
Audit
Social Security
IMRF
Police Pension-Capped Non-Ceiling
Police Pension
Fire Pension-Capped Non-Ceiling
Fire Pension
Total Village-Capped
Fire Pension-Not Capped
Debt Service
Less:Abatement
Total Village-Debt Service

2025
Final
Extension

2026
Estimated
Levy

Increase/
(Decrease)

%
Increase
(Decrease)

$1,070,401
1,561,380
1,561,380

$1,309,263
$1,795,561
$1,795,561

$238,862
234,181
234,181

22.32%
15.00%
15.00%

85,077
85,077
42,401
309,854
178,017

123,200
123,200
50,908
347,800
236,492

38,123
38,123
8,507
37,946
58,475

44.81%
44.81%
20.06%
12.25%
32.85%

1,312,438

1,259,501

(52,937)

-4.03%

463,861
$6,669,886

518,858
$7,560,344

54,997
$890,458

11.86%
13.35%

3,976

7.91%
-4.40%

$

50,266

$

54,242

$

1,194,762
1,194,762

1,142,219
$1,142,219

(52,543)
($52,543)

433,143

-

(433,143)

$8,348,057

$8,756,805

$408,748

4.90%

$1,470,876

$1,505,628

$34,752

2.36%

64,139
59,205

68,200
71,000

4,061
11,795

6.33%
19.92%

90,756

-

(90,756)

TOTAL LIBRARY

$1,684,976

$1,644,828

($40,148)

-2.38%

Total Levy

$10,033,033

$10,401,633

$368,600

3.67%

*P.A. 102-0519 Ajustment

TOTAL VILLAGE
FLOSSMOOR PUBLIC LIBRARY
Library-Capped Ceiling
Library
Library-Capped Non-Ceiling
Social Security-Library
IMRF-Library
*P.A. 102-0519 Ajustment

-4.40%

Assumptions:
Ceilings applied to estimated 26 EAV (lesser of 25 EAV + NP or estimated 26 EAV)
Worker's comp/liability lines based on preliminary 2027 premium; levy includes deductible costs
Water/Sewer Fund pay full share of its Social Security/Medicare & IMRF costs (18% & 24%)
Police and Fire Pension per passed by Police and Fire Pension Boards
IMRF also reflects large increase in 2026 - 11.06%, 2027 rate 10.47%
-Debt service levy at $1,142,219 per 14 G.O. bond & 21 G.O. bond
ordinances (14 - $250,550; 21 - $891,669 (GO $670,316, Refund $221,350))
*2025 extension includes P.A. 102-0519 adjustment (Vill Corp-$433,143, Lib-$90,756) - established by the County

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Page 97 of 98

ESTIMATED LIBRARY LEVY FOR THE TAX YEAR 2026
2025 TAX EXTENSIONGRAND TOTAL:

$1,594,222

CPI INCREASE (2.7%)

$43,044

NEW PROPERTY:

$7,562

TOTAL LIBRARY LEVY:

$1,644,828

2025 EXTENSION

2026 ESTIMATED LEVY

INCREASE

% INCREASE

$1,594,222

$1,644,828

$50,606

3.17%

RECOMMENDED LEVY LINES:

CORPORATE RATE:

$1,505,628

FICA/MEDICARE:

$68,200

IMRF:

$71,000

TOTAL LIBRARY LEVY:

$1,644,828

Page 98 of 98