Attachment 1 - Cottage Inventory Items.xlsx

This is a cottage inventory document prepared by the Illinois Department of Natural Resources (IDNR) listing fixed assets and equipment located at a state recreation area. The inventory includes nine vault toilet buildings capitalized on February 1, 2024, each valued at $136,066.66, along with numerous other structures including office buildings, shelters, duplex cottages, single cottages, concession buildings, and utility structures. The asset list encompasses multiple building improvement projects spanning from the 1950s through 2025, including roofing system replacements, exterior rehabilitation, ADA compliance work, and various construction initiatives. The inventory also details equipment assets including vehicles (trucks, ATVs, a 2023 Ford Mustang Mach E valued at $47,219), agricultural and grounds maintenance equipment (tractors, mowers, loaders, mulchers), tools and power equipment, furniture, and miscellaneous items. Total capitalization dates range from December 1, 1971, through July 1, 2025, with the most recent additions being backpack blowers, chainsaws, and power tools acquired in 2025.

The acquisition values for individual items range from under $100 to over $3.9 million for site improvement projects. Building structures represent significant capital investments, with cottages valued between $70,000 and $288,127, while major infrastructure projects such as the Illini Pond Trail improvement ($70,656 plus $17,664 in additional phases) and sewage treatment system rehabilitation ($2,729,281.52) constitute the largest expenditures. All items are assigned to asset class code 4225013614 and classified under various detailed object codes (6621 for buildings, 1540 for equipment, 1530 for furniture, among others). The inventory reflects capital assets accumulated over decades to support recreational facilities and park operations, with property categorized as belonging to IDNR as indicated in the reserve account notation at the document's conclusion.