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Home My WebLink AboutCity Council Packet 2025 03-11-25 supplemental packet #3 (Budget)Sunnlemental Information — distributed 3/7/25 O �� y Cou,S�t O Kw,dallCwMy �L E Reviewed By: Legal ❑ Finance ❑ Engineer ❑ City Administrator Community Development ❑ Purchasing ❑ Police ❑ Public Works ❑ Parks and Recreation ❑ Agenda Item Summary Memo Title: Fiscal Year 2026 Budget Presentation Meeting and Date: City Council — March 11, 2025 Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: None Council Action Requested: Informational Agenda Item Number Mayor's Report #10 Tracking Number CC 2025-21 Submitted by: Bart Olson Administration Name Agenda Item Notes: Department Have a question or comment about this agenda item? Call us Monday -Friday, 8.00am to 4.30pm at 630-553-4350, email us at aQendasCc�yorkville.il.us. post at www.facebook.com/CityofYorkville. tweet us at @CityofYorkville, and/or contact any ofyour elected officials at hQ://www;vorkville.il.us/320/City-Council FISCAL YEAR 2O26 BUDGET MAY 1, 2025 m APRIL 30,2026 United City of Yorkville, Illinois Fiscal Year 2026 Budget May 1, 2025 to April 30, 2026 Elected Officials Mayor: John Purcell 1st Ward Alderman: Dan Transier 1st Ward Alderman: Ken Koch 2nd Ward Alderman: Craig Soling 2nd Ward Alderman: Joe Plocher 3rd Ward Alderman: Matt Marek 3rd Ward Alderman: Chris Funkhouser 4th Ward Alderman: Seaver Tarulis 4th Ward Alderman: Rusty Corneils Administration City Administrator: Director of Finance / Treasurer: Director of Public Works: Chief of Police: Director of Community Development: Director of Parks & Recreation: Library Director: City Clerk: Bart Olson Rob Fredrickson Eric Dhuse Jim Jensen Krysti Barksdale -Noble Tim Evans Shelley Augustine Jori Behland TABLE OF CONTENTS Budget Summary Budget Memorandum Revenues by Category Expenditures by Category Fund Balance History Revenue Budget Summary Expenditure Budget Summary Fund Balance Summary General Fund General (01) Fund Summary Revenue Detail Administration Finance Police Community Development Public Works Administrative Services Other Budgetary Funds Fox Hill SSA (11) Fund Sunflower SSA (12) Fund Motor Fuel Tax (15) Fund City -Wide Capital (23) Fund Buildings & Grounds (24) Fund Vehicle & Equipment (25) Fund Debt Service (42) Fund Water (51) Fund Sewer (52) Fund Land Cash (72) Fund Parks & Recreation (79) Fund Library Operations (82) Fund Library Capital (84) Fund Countryside TIF (87) Fund Downtown TIF (88) Fund Downtown TIF 11(89) Fund Miscellaneous Consolidated Budget Sheets & Cash Flow Estimations Allocated Insurance Expenditures - Aggregated Property Tax Overview Aggregated Salary & Benefit Information Aggregate Capital Projects >$500,000 FY 26-30 Capital Improvement Plan (CIP) 1 64 65 66 67 68 69 70 71 73 75 77 80 82 84 93 97 100 104 106 ill 115 117 121 124 126 128 130 132 136 136 137 138 140 _ 0 Memorandum EST. ,� 1836 To: City Council From: Bart Olson, City Administrator O iY CC: Department Heads A count' seas canaan county ,�� Date: CE Subject: FY 26 budget narrative Purpose: Please accept this report and budget spreadsheet as proposal for the FY 26 budget. The budget proposed for approval by the City Council is for expenses and revenues scheduled to be spent and collected, respectively, between May 1, 2025, and April 30, 2026. Background and "the big picture": The City Council last discussed a comprehensive budget proposal in March 2024, when it approved the FY 25 budget, with additional information for FY 26, FY 27, FY 28, and FY 29. This approval represented the thirteenth five-year budget for the City, and we return to a five-year budget again this year. Last year's budget discussion focused on the Public Works and Parks Maintenance building planning and funding, and as always — Lake Michigan water supply projects. While the City Council still must approve a long-term water rate structure to match the ever -changing project cash -flow estimates, we have a framework of those increases in the budget based on past conversations. The Public Works and Parks Maintenance building was attached to RC Wegman as a construction manager and the project was bid out in February 2025. Early bid estimates are positive, and the City Council is expected to review an important contract amendment with RC Wegman on March 25, 2025, with the intent to start the construction project in earnest in April 2025. Even with a record number of capital projects and expenditures, the City's five year financial outlook is very strong. The biggest internal threat to the City's financial stability is project overruns for capital projects, but for which the City has had long-term success on the topic by utilizing competitive bidding procedures. The City faces a variety of long-term external threats to financial stability, which may not come to fruition. The biggest external threat to the City's financial stability is a broader national economic downturn. At time of creation of this memo, mass federal layoffs are occurring, federal programs are being cut or frozen, tariffs are being broadly applied to many countries, and the stock market has shed its post -election gains. If any of those actions bring about a recession, a significant reduction in consumer spending, a housing market downturn, or a pullback in AFtech investment, the City could be looking at a different long-term financial picture. Additionally, federal actions specifically jeopardizing the City's planned Special Census threaten $lm in annual revenue. Finally, State of Illinois actions regarding sweeps or reductions in the Local Government Distributive Fund could jeopardize some of our larger revenue streams. At time of this memo, no specific proposal to cut Local Government Distributive Fund revenues has been made in the Governor's budget. Despite those threats, the City's budget is still strong and includes cost controls through management actions, conservative revenue projections including deferring all revenue estimates on Costco and data centers, and a healthy fund balance. Fund balance in the General Fund is expected to remain above 35% for most of the five-year budget horizon, which is an improvement from last year's budget proposal. The Water Fund outlook is positive although highly variable given the state of large capital projects within it. With another year of a better-than-expected General Fund and aggregate City budget fund balance, and a significant increase in capital projects and purchases, the five-year budget outlook is slightly improved from last year's budget proposal: 2 General Fund - Surplus(Deficit) Comparison 600,000 400,000 200,000 t- (200, 000) (400,000) (600,000) — (800,000) (1,000,000) (1,200,000) (1,400, 000) (1,600,000) 11, 500, 000 11,000,000 10,500,000 10,000,000 9,500,000 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 25 Budget FY 26 Budget General Fund - Fund Balance FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 25 Budget FY 26 Budget FY 2029 FY 2030 FY 2029 FY 2030 3 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 (10,000,000) (20,000,000) (30,000,000) (40,000,000) (50,000,000) 80,000,000 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 Aggregate City Budget - Surplus(Deficit) Comparison FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 --*- FY 25 Budget FY 26 Budget Aggregate City Budget - Fund Balance Comparison FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 25 Budget --*--FY 26 Budget J In short, we are well positioned for FY 26 and beyond, and we are positioned to make decisions on project deferrals or operational cuts with months or years of advance notice. Chances in budtetin2 There are no major changes in budget format. y Year -by -year summary, FY 25 uroiections The General Fund outlook for FY 25 has had its fifth straight year of overperformance. While there have been some major capital project deferrals (i.e., delivery delays on vehicles, timing issues on other improvements, etc.), the positive outcome is due to a combination of strong revenue performance across the board, management control of expenditures, and the aforementioned project deferrals. Because the City Council and staff have always taken a "wait and see" approach to revenue projections, a few years of double-digit revenue increases and direct state and federal aid to municipalities have left us with a strong fund balance and given us the opportunity to address long term capital and operational needs. We expect to end FY 25 with a balanced General Fund and 45% fund balance, after we transfer an additional $1.1 in in expected surplus to the City -Wide Capital Fund. We expect the Water Fund to end FY 25 in surplus, although less than budgeted solely due to timing of the WIFIA Loan and developer contributions. No other funds are expected to end FY 25 with any new, major issues. The FY 25 aggregated surplus and fund balance (cash -flow) results are positive due to the reasons mentioned above and are expected to finish higher than the adopted budget amounts. R Year -by -year summary, FY 26 proposed General Fund Surplus (Deficit) $0 Fund Balance 44% Notes 1) Variable merit and COLA increases for staff 2) Two new full-time positions: Planner I (Community Development); Training Coordinator / Evidence Custodian (Police) Water Fund Surplus (Deficit) ($5,982,526) Fund Balance 3% Notes 1) Water sale revenues projected to increase —25% based on undetermined water rate increase. 2) New Maintenance Worker II position (1/2 funded by Water) Sewer Fund Surplus (Deficit) ($2,749,504) Fund Balance 29% Notes 1) Sewer maintenance fee increases by approx. 5% - from new housing starts and an inflationary increase 2) New Maintenance Worker II position (1/2 funded by Sewer) Aggregate Budget Surplus (Deficit) ($45,657,543) Fund Balance $22,107,287 Notes 1) New Recreation Administration Coordinator position 2) Deficit created by the spend down of $65m+ in bond proceeds stemming from the construction of a new Public Works/Parks facility and DWC water sourcing expenses 7 Year -by -year summary, FY 26 proposed (continued from prior page) Capital Projects List ERP implementation slated to begin, Road to Better Roads, additional RTBR for subdivision paving continues, sidewalk replacements, Rte. 34 western expansion completed, various water, sewer and roadway improvements begin on IDOT's Rte. 47 north and south projects, Kennedy Rd (Emerald Ln/Freedom Dr) continues, Rte. 71 (eastern portion) finalized, Bristol Bay subdivision improvements begin, construction continues on new Public Works / Parks facility, Adams & Van Emmon roadway work wraps up, developer funded road way improvements on Faxon and Beecher Roads completed, quiet zones finished, improvements on Kennedy Road (Freedom Place) culminate, storm water improvements in Whispering Meadows and the Prairie Pointe pedestrian bridge are finalized, water meter replacement program remains ongoing, Rte. 71 water/sewer main replacement wraps up, Van Emmon STP project completed, developer funded water and sewer improvements in Lincoln Prairie are expected to finish, DWC Water Sourcing continues, Well #7 standby generator and Well #10 raw water main & treatment plant projects continue, enhanced watermain improvements related to DWC transition are ongoing, water improvements on south Rte. 47 begin, potential land acquisition for new Park property, SSES Rehab and lift station rehabs remain ongoing, new playground equipment at Prestwick and Cannonball parks Year -by -year summary, FY 27 uroiections General Fund Surplus (Deficit) $0 Fund Balance 43% Notes 1) Undetermined merit increases for staff 2) No new positions currently budgeted Water Fund Surplus (Deficit) ($1,429,740) Fund Balance 4% Notes 1) Water sale revenues projected to increase —25% based on undetermined water rate increase Sewer Fund Surplus (Deficit) ($772,963) Fund Balance 45% Notes 1) Sewer maintenance fee increases by approx. 5% - from new housing starts and inflationary increase Aggregate Budget Surplus (Deficit) ($4,841,627) Fund Balance $17,265,660 Notes 1) Deficit created by the spend down of the remaining bond proceeds stemming from the construction of a new Public Works/Parks facility and ongoing capital outlay for DWC water sourcing expenses 2) Fund balance in the General Fund remains unchanged. Water Fund runs a deficit due to major capital outflows associated with the DWC/Lake Michigan project. Sewer Fund projected with deficit, due to the planned spend down of fund balance on capital projects. TIF Funds turn a nominal surplus, but overall negative equity position of TIF's continues to put a strain on the General Fund PC Year -by -year summary, FY 27 proposed (continued from prior pale) Capital Projects List ERP implementation continues, Road to Better Roads, additional RTBR for subdivision paving ongoing, sidewalk replacements, various water, sewer and roadway improvements are ongoing for Rte. 47 north and south projects, Kennedy Rd (Emerald Ln/Freedom Dr) continues, Bristol Bay subdivision work completed, Public Works / Park facility construction culminates, DWC water sourcing and water meter replacement program near completion, , enhanced watermain improvements related to DWC transition carry on, SSES Rehab and lift station rehab ongoing, water improvements on south Rte. 47 finish, park improvements installed at Riverfront, Rotary and Sunflower 10 Year -by -year summary, FY 28 uroiections General Fund Surplus (Deficit) $0 Fund Balance 42% Notes 1) Undetermined merit increases for staff 2) No new positions currently budgeted Water Fund Surplus (Deficit) $4,242,382 Fund Balance 13% Notes 1) Water sale revenues projected to increase —20% based on undetermined water rate increase Sewer Fund Surplus (Deficit) ($434,514) Fund Balance 33% Notes 1) Sewer maintenance fee increases by approx. 5% - from new housing starts and inflationary increase Aggregate Budget Surplus (Deficit) ($72,546) Fund Balance $17,193,114 Notes 1) Nominal surplus caused by strong surplus in the Water Fund, despite the continued spend down of bond proceeds related to the proposed 2026 bond for the RTBR subdivision road paving project 2) Fund balance in the General Fund holds steady. Water Fund posts a strong surplus as capital outlay related to the DWC/Lake Michigan project nears completion. Sewer Fund continues to decline from ongoing capital projects. TIF's post a small surplus, however, as with prior fiscal years, accumulated negative equity of the TIF funds continues to put a strain on the General Fund. 11 Year -by -year summary, FY 28 proposed (continued from prior page) Capital Projects List Road to Better Roads, additional RTBR for subdivision paving culminates, sidewalk replacements, various roadway improvements are completed regarding IDOT's Rte. 47 north project, Kennedy Rd (Emerald Ln/Freedom Dr) continues, Rte 126 & Mill Road intersection improvements begin,, water meter replacement program wraps up, DWC Water Sourcing comes to an end, enhanced watermain improvements related to DWC transition wind down, SSES Rehab, park improvements installed at Grande Reserve, Stepping Stones, Bridge and Bristol Bay parks 12 Year -by -year summary, FY 29 and FY 30 projections General Fund FY 29 FY 30 Surplus (Deficit) $0 ($1,405,214) Fund Balance 41% 34% Notes 1) Undetermined merit increases for staff 2) No new positions currently budgeted 3) Deficit in FY 30 due to close out of Countryside TIF Water Fund Surplus (Deficit) $71,782 $3,701,095 Fund Balance 40% 69% Notes 1) Water sale revenues projected to increase —20% based on undetermined water rate increase Sewer Fund Surplus (Deficit) ($425,604) ($536 920) Fund Balance 17% -3% Notes 1) Sewer maintenance fee increases by approx. 5% - from new housing starts and inflationary increase Aggregate Budget Surplus (Deficit) ($726,909) $3,692,138 Fund Balance $16,466,205 $20,158,343 Notes 1) Fund balance in the General Fund remains flat. The Water Fund fluctuates, due to the added cost of purchasing water from the DWC beginning in FY 29. The Sewer Fund continues its planned spend down on capital improvements in FY 29 and FY 30, as indicated by deficits in those years. TIF Funds continue to generate nominal surpluses, but the accumulated deficit position of TIF Funds continues to put pressure on the General Fund. Capital Projects List Road to Better Roads, sidewalk replacements, roadway improvements on Rte. 47 north and Kennedy Rd (Emerald Ln/Freedom Dr) culminate, enhanced watermain improvements related to DWC transition revert to standard replacement program in FY 29, SSES Rehab, park improvements installed at Raintree, Hiding Spot, Gilbert, Bristol Station and Grande Reserve Parks F, G and H 13 Items to note — big picture Items to note - City Council _goals In October 2023, the City Council held a goal setting session nor the first time since 2019. The ranked priority of those goals is attached to this memo (Exhibit 1). To align this budget proposal to those goals, we offer the following proposals: 1) Downtown a. The City purchased the FS property in FY 25 and applied for a downtown redevelopment grant but was not successful. Downtown TIF 1 is upside down through FY 30, but Downtown TIF 2 is expected to erase a fund deficit in the next few years as we run expected budgetary surpluses each year. This financial picture should give the City some flexibility to fund brownfield clean up and some early FS improvements in the near term while we make decisions about how to fund the long-term project. As mentioned in the Items to Note section below, City staff is waiting for some information on brownfield remediation before advising next steps on the project. 2) Staffing a. The City budgeted for nine new positions in FY 25 and has filled almost all positions as of time of this memo. In FY 26, we propose to hire 3.5 new positions: a new Water/Sewer Maintenance Worker II, a new Community Development Planner I, a new Recreation Administration Coordinator, and a transition from part-time to full-time for a Police evidence technician / training coordinator. All decisions for FY 27 and beyond will be reviewed next year. 3) Lake Michigan a. The Items to Note section provides information on the status of the Lake Michigan water source project. 4) Public Works and Parks Facility a. The Items to Note section outlines the status of the Public Works and Parks facility project. 5) Subdivision Cluster / RTBR a. The Items to Note section outlines the status of all road rehabilitation funding, including the status of the subdivision cluster program and an anticipated —$9m bond sale in FY 27. 6) Vehicles a. This five-year budget proposal includes —$5.1m in total funding for new vehicles between all departments. While we have deferred the purchase of some vehicles in each department, the funding levels generally meet the expected replacement value for fleet vehicles over their normal operational lifespan. 7) Automation and Technology a. The City continues to include funding for a replacement enterprise resource planning system (ERP) in FY 26 through FY 28. The execution delay of this system has been caused by the relative importance of other projects within the City's control (Prairie Pointe, Public Works and Parks facility, Lake Michigan water source, etc.). 8) Home Rule Planning a. As referenced in the Items to Note section, the City is planning to conduct a special census in 2025/2026 to achieve home rule status and to maximize state shared revenues. 14 There are no specific proposals for new municipal authority or programs associated with home rule status. 9) School Intergovernmental Agreements a. The City and the School district regularly review partnership opportunities from joint purchasing to event security, to joint programming like the Little Foxes Preschool, and other operational/traffic issues with school pickup and drop-off. City staff have spoken with Superintendent Zediker and other school staff members about facility planning and impact fee updates recently. 10) Pre -grant planning efforts a. The City successfully completed two downtown redevelopment grant applications in FY 25 but has already received one rejection from DCEO. The City still has an ITEP downtown redevelopment grant for E Hydraulic St that is awaiting a decision. We anticipate some pre -grant work on grants for paths and trails (Cannonball Trail and other locations in the City), as well as follow ups on the downtown area. 15 Items to note — staffing requests (City Council Goal #2) In last year's five year budget proposal, the staff put together a robust staffing analysis and proposed hiring 9.5 new full-time employees in FY 25. That recommendation was approved, and almost all positions have been hired as of March 2025. For FY 26, we propose to hire 3.5 new full-time positions: 1) FY 26 a. Part-time Police Evidence Custodian going to full-time evidence tech / training coordinator i. This position was contemplated in last -year's budget memo. b. Water / Sewer Maintenance Worker II i. This position was contemplated in last -year's budget memo c. Community Development Planner I i. This position is a new proposal. The City is expected to receive multiple land -use applications for hundreds of acres of datacenters soon. Additionally, the City expects to see growth around the new Costco site and Raging Waves. Finally, greenfield residential development has returned to the City with the proposals for Parfection Park and the Christie Property. Each of these land -use applications results in hundreds of hours of staff time, and the City needs additional employees to keep review times in line with industry expectations. 2) FY 27 a. Superintendent of Streets b. Superintendent of Water/Sewer c. Police Officer d. Mechanic e. Administration, Records Clerk 3) FY 28 a. Police Officer b. Police Records Clerk c. GIS Coordinator (Public Works) d. Building and Grounds Maintenance Worker II 4) FY 29 a. Police Officer b. Streets Operator c. Maintenance Worker II (Streets) 5) FY 30 a. None proposed at this time. 16 Items to note — Lake Michigan water source project (City Council Goal #3 tied) The City is continuing to progress to obtain Lake Michigan Water, with the project now expected to be complete at the end of 2027 and the first use of water expected in 2028. The DuPage Water Commission (DWC) is in the process of bidding out multiple components of the project over the next several months, with work in earnest expected at the end of 2025 or 2026. Staff has received project cash -flow estimates from DWC staff and have plugged the most recent information into this budget proposal. Those cash -flow projections from DWC staff are expected to be updated again soon, as more detailed cost estimates are completed and as project components are bid out. In the past year, the City has approved an intergovernmental agreement with Oswego and Montgomery covering the cost split on the project, approved an agreement with DWC to join the organization in 2028 when the water connection is made, and lined up federal WIFIA loans, IEPA low interest loans, and normal municipal bonds to pay for the project. Preliminary water rate analyses, which were communicated several years ago as part of a comprehensive water study and then again last year as we finalized WIFIA loan application materials indicate that the City water rates will increase significantly in the next few years. In the FY 26 budget proposal, we show successive 20% to 25% percent increases in the water bill, for each year through FY 30. This general statement of water rate increases and budget planning should be viewed in the context of the reminder that the water bill is only one part of the City's overall bi-monthly utility bill (and so, the entire utility bill is not increasing by that amount) and that EEI is in the final stages of completing a more detailed water rate analysis which will be reviewed by City Council in March 2025. Items to note — Public Works and Parks building planning (City Council Goal #3 tied) The City Council approved a design agreement with Kluber and EEI in 2024, and a construction manager agreement with RC Wegman in late 2024. The project was put out to bid in February 2025, and bids were opened on February 25, 2025. Early analysis from those bid tabulations are extremely positive, reflecting the hard work of RC Wegman and Kluber in tightening up the plans and receiving a record number of bid proposals on the various construction packages in the building (187 bids over 26 packages). The City Council will review a bid analysis in detail in early March 2025 and is scheduled to review a contract amendment with RC Wegman to incorporate guaranteed maximum pricing in late March 2025. Construction is on pace to begin in April or May, with the intent to move into the building at the end of 2026. 17 Items to note — Subdivision Cluster / Road to Better Roads funding (City Council Goal The City completed the first year of subdivision paving in FY 25, spending $4m to repave entire subdivisions without increasing the road infrastructure fee (RINF) or issuing a new bond. However, the City anticipated selling a $6m bond in FY 26 to complete the next three years of multi -million dollar subdivision paving programs. That bond timing and amount has changed in this year's budget proposal; we show the City being able to afford the FY 26 subdivision paving program in the amount of $3.8m without issuing new bonds or increasing fees. Funding the FY 27 and FY 28 programs will likely require a new bond issuance. Items to note — Home rule status and special census (City Council Goal #8) The City's population is 21,533 as of the 2020 decennial census which occurred between April and October 2020. In late 2024, the City Council approved a Special Census agreement with the US Census Bureau to begin a special census in summer 2025. Since approval of that agreement, the US Census Bureau has rejected our application for a partial special census (estimated cost of $200,000) and now we are required to do a full special census at a cost of more than $800,000. Additionally, President Trump's federal hiring freeze has prevented the US Census Bureau from conducting special censuses throughout the country, including ours. As of time of this memo, no other impacts on Census Bureau services have been communicated to the City from various federal layoffs, but that will be reviewed as news reports come in that mass layoffs to various federal departments are imminent. For every new resident counted as part of a special census, the City stands to receive more than $250 per year. This combination of per capita income taxes, use taxes, motor fuel taxes, transportation renewal fund, and cannabis taxes are state shared revenues based on a City's population. With the City's population expected to be greater than 25,000 residents, every year delay in conducting a special census results in the City losing more than $1,000,000 of anticipated new revenue. Items to note — Capital Projects The City's Capital Improvement Plan is attached for your use, beginning on page 140. Most of these projects are wholly within the City's control (road, water, and sewer improvements), some are within the State's control (Route 71 expansion, Route 47 expansion, US Rte. 34) and others are dependent upon a variety of factors (DWC water sourcing project). The biggest decision the City is faced with is how to balance the maintenance needs of existing infrastructure against the concerns by residents against higher taxes and fees both in the present and future. An overview of the proposed annual capital projects is provided in the year -by -year summaries above. Over the past two fiscal years, capital budgets have remained steady at approximately $18 million. However, in FY 2025, capital expenditures are projected to more than double, reaching approximately $47.1 million. This sharp increase is primarily driven by substantial investments in the DWC water sourcing project and other water infrastructure improvements, alongside increased roadway expenditures. In FY 2026, capital outlays are expected to surpass $150 million, due to the commencement of primary construction on the new Public Works/Parks facility and various DWC water sourcing projects. Capital Budget Comparison - Fiscal Years 2023 - 2026 160,000,000 — 140,000,000 120,000,000 100,000,000 80,000,000 60,000,000 40,000,000 20,000,000 Actual Actual Projected Proposed FY 2023 FY 2024 FY 2025 FY 2026 19 Items to note — Bond Ratings and refinancing The City was upgraded one notch from to AA- to AA, by Standard & Poor's in September 2016, which was most recently affirmed in January 2025. Fitch Ratings upgraded the City's debt from AA to AA+ in August 2024. Both agencies have classified the City's rating outlook as stable. A higher bond rating allows the City to issue and refinance debt at a lower rate of interest. This is crucial as we continue to plan for future capital projects. Upgrades are based on several factors including a favorable economic outlook, local demographics, debt levels, budgetary flexibility (increasing revenues and/or decreasing expenditures/expenses), and relatively high fund balance (reserve) levels. To maintain its bond ratings, the City will need to continue to keep spending within or just slightly above projected revenues allowing the City to be able to adapt to changing economic conditions. Increased revenue, reserves and overall economic expansion within the City may help to improve our ratings even further. 20 Items to note — Unfunded Capital List In previous year's budget proposals, the City had a long list of unfunded capital projects to review. We have been fortunate enough to remove most of those projects from the unfunded list by funding them, resulting in record numbers of capital expenditures in the past few years. For the most part, we are fully funding projects related to water, sewer, vehicles, equipment, road paving, and playgrounds. In the past year, data center development interest in the northwest quadrant of town has materialized and strengthened to the level that the City is looking at billions of dollars in private investment in the area and likely tens or hundreds of millions of dollars in public infrastructure projects. One of these public infrastructure projects is roadway planning. The City identified the Beecher Road corridor as an opportunity to create a north -south collector road between Eldamain Road and Route 47 as early as the 1990s. One example of this early planning efforts is a dedication of a 50' right-of-way on the east side of the River's Edge subdivision, indicating the City intended to install a bridge across the Fox River in the long-term. With the creation of the Eldamain Road bridge over the Fox River and long-standing resident opposition to the City's Beecher Road bridge proposal, this effort on the south side of Yorkville is perhaps moot. However, the efforts north of the Fox River resulted in the creation of a Beecher Road intersection at Route 34 during the construction of Kendall Marketplace in 2007. The current Beecher Road terminus north of Route 34 is the northern end of the Kendall Marketplace property. This leaves miles of farmland, wetland, and cross sections of Beecher Road sized appropriately for rural/agricultural traffic only between the terminus near Route 34 and Baseline Road. With the interest of data center developments along the Beecher Road corridor, there is likely to be significant improvements to Beecher Road and Corneils Rd adjacent to these developments. This will leave the City to determine how the gaps in roadway will be improved. Will the City pay for and pave these sections as adjacent improvements are installed by developers? Or will the City seek additional roadway contributions from data center developments during development agreement negotiations? The City staff have prepared very preliminary discussions of this concept for the Public Works Committee to review and will foster those discussions as more land -use applications are received. Preliminarily, we expect that total rehab of existing Beecher Road sections and construction of new sections will cost more than $20,000,000 with only $12,500,000 expected to be covered by data center developers. Using a similar methodology, Corneils is expected to cost $11,000,000 with only $3,000,000 expected to be covered by data center developers. Please see Exhibit A on the following page for a map showing the proposed roadway improvements for Beecher, Corneils and Faxon Roads 21 ft ■ 111 M 11111111M��R PAM ,—Milo aININI ■►.w jw . '��111111� 11111111� 111111111 11 �j►�11■IL IMP i so l� Now — It I w, :MS[6]: J:i• Items to Note — Unplanned Revenue List The City has a precedent of basing revenue projections on existing projects only. As in, the City was so impacted by revenue assumptions and project failures during the Great Recession, that it abandoned any attempts to estimate revenues from new stores or projects until those revenues were received and observable. We propose to continue that trend in FY 26 for the Costco project and data centers. While Costco's average store reportedly generates around $260m in annual sales, we do not know when Costco will open (reported by end of 2025), nor how well the Yorkville store will do relative to the Costco average store. Additionally, the City has pledged to share some of its regular 1 % sales tax with Costco as part of an incentive agreement. Also, while Costco will attract many out-of- town shoppers, it is reasonable to expect Yorkville families to change some of their shopping habits from other stores in town to Costco (i.e., transfer sales, no net impact on City sales tax revenues). Rather than make wide assumptions on these variables, we propose to let the store open when it opens, review revenues, and modify the budget accordingly either mid -year or for the FY 27 budget. As stated in the public meetings in Costco, we anticipate that the normal City sales tax of 1 % will generate several hundred thousand dollars per year (and this amount will be rebated to Costco until $1 Om is received by Costco), and that the non -home rule sales tax of 1 % and the Places of Eating tax of 1 % will generate similar but lesser annual figures. During the development agreement discussion for the Cyrus One project, we disclosed that each of the nine—200,000 sf buildings in the development would generate around $1 in in utility taxes for the City. Additionally, property taxes for the Plano School District and the remaining Yorkville government entities is likely to range from tens of thousands of dollars to hundreds of thousands of dollars per building. With the City expected to receive applications for at least two data center developments with users in the next several weeks — potentially with dozens of new data center buildings — the community is looking at major revenue potential from data centers which do not pose any major, traditional service demands on local governments. However, macro -economic forces and tech industry trends in the next few years could change our development outlook before many of these data center buildings are constructed. Accordingly, we have not incorporated any data center revenues into this five-year budget. 23 Items to note — Hydraulic District Downtown Redevelopment In mid-2024, the City put forth an $8m project with a $2m grant application for redevelopment of the FS property via the Rebuild Downtown Main Street (RDMS) grant program from the Illinois Department of Commerce and Economic Opportunity (DCEO). This project, named the Hydraulic District, and grant application was the result of a compressed but successful public outreach effort in the weeks before the grant deadline. The businesses in the downtown area seemed excited by the potential multi -million -dollar redevelopment of a large undeveloped parcel in the downtown. The City received notice in February 2025 that its RDMS grant application was not successful. Shortly after the RDMS grant was applied for, the Illinois Department of Natural Resources (IDNR) opened an Integrated Transportation Enhancement and Planning grant (ITEP). The City again conducted a compressed by successful public outreach and submitted a grant covering $4.2m worth of total investments and a $3m grant. This grant application is still outstanding. City staff have engaged an environmental engineering firm to finalize the City's brownfield remediation plan, which should end with the City receiving a no further remediation letter (NFR) from the Illinois Environmental Protection Agency (IEPA). The timeline for this study is March or April 2025. We anticipate bringing the City Council some options for remediation or encapsulation of the brownfield shortly thereafter. Once those efforts are reviewed by the City Council, we will propose a piece -meal development plan for the Hydraulic District — likely first focusing on underground and flatwork on the site, before moving on to vertical components. Finally, staff has discussed possible funding sources for the project should the second grant application not be successfully. We anticipate structuring a corporate donation and community fundraising effort to complement the redevelopment of the property. We have received early interest from some of the City's larger businesses to contribute to the project, and we think that data center and tech companies will be similarly interested. Also, the bids for the Public Works and Parks Facility are expected to come in under budget — any unused funds could be dedicated to the Hydraulic District. 24 The small picture — items to note in the General Fund Please accept the following information as discussion on individual line -items within the budget. These individual line -items may change between now and the date of approval based on City Council direction or staff recommendation (due to new information). Revenues are listed as "R#", and expenditures are listed as "E#". R1) Property Taxes — Corporate Levy 01-000-40-00-4000 a. The FY 26 column reflects the City Council's policy decision in December 2024 to increase the tax levy by new construction only. We assume a similar policy decision and very conservative $50,000 increases each year thereafter (-2%) in FY 27 and beyond. While the City is expected to achieve home rule status at the end of the special census which will unlock more revenue flexibility for property taxes, any inflationary amounts until then will be foregone. As a reminder, this line item does not include police pension or library operations taxes. R2) Property Taxes — Police Pension 01-000-40-00-4010 a. The 2024 (FY 26) City contribution (i.e., actuarially determined funding policy contribution) to the Yorkville Police Pension Fund will be $1,465,973, which is an increase of $79,708 (5.7%) over the 2026 (FY 25) contribution amount of $1,386,265. The current funding level of the Police Pension Fund is 57.5%. FY 26 will represent the twelfth year in a row that the City will meet or exceed its actuarial determined contribution. Future years funding amounts are estimates only and will be analyzed each year by the City's actuary. As a general reminder, the City's pension funding policy sets the 2040 target goal at 100%, even though the state mandate is currently 90% by 2040 and there is legislation considering extending the deadline to 2050. R3) Municipal Sales Tax R4) Non -Home Rule Sales Tax 01-000-40-00-4030 01-000-40-00-4035 a. The City has historically budgeted for 2% or 3% annual increases in past budget proposals. As reviewed by the Administration Committee at the February 2025 meeting, the state implemented some use tax and sales tax sourcing methodology changes on January 1, 2025, which has resulted in year over year monthly increases of the normal municipal sales taxes in the double digits, and new taxable sales for the City's non -home rule sales taxes which are seeing similar relative monthly increases. Further, the state also completed an audit of some businesses in Yorkville, resulting in a lump sum payment to the City in January 2025, further improving the FY 25 sales tax projections. At the time of this memo, the City staff does not know if the very recent 10%+ monthly increases will continue into FY 26, and so we have forecasted a conservative projection in FY 25 of 10% actual growth, followed by 6% in FY 26, and then 2% growth in FY 27 and beyond. As noted in the Unplanned Revenue Items to Note section, these projections make no assumption on Costco's opening date or impact. As we have done in the past, we propose to wait for Costco to open and observe several months of sales tax revenue before we add it into the budget. 25 R5) Electric Utility Tax 01-000-40-00-4040 a. This revenue line -item represents the City's locally imposed tax on electricity usage. As noted in the Unplanned Revenue Items to Note section, these projections make no assumption on the timing of the Cyrus One project opening, nor any revenue impact. The City has also not assumed any of the other 3000+ acres of data center developments will come to fruition. R6) Natural Gas Utility Tax 01-000-40-00-4041 a. This revenue line -item represents the City's locally imposed tax on natural gas usage. This revenue is variable depending on the price of natural gas and the amount of gas used. R7) Excise Tax 01-000-40-00-4043 a. This line -item was formerly called the Telecommunications Tax and represents a 5% tax on landline and cell phone usage. The amounts in this line -item have fallen in recent years, matching the decline in overall land -line phone usage. We assume this revenue stream will continue to decrease approximately 5% each year. Of note, the tax in this line -item only applies to the phone portion of a cell phone bill, and not the data portion. R8) Cable Franchise Fees 01-000-40-00-4045 a. This line -item represents franchise fees received from Comcast, AT&T, DirecTV and Metronet. Total revenues are projected to be flat due to overall growth in new homes offset by a trend away from franchise video services. R9) Hotel Tax 01-000-40-00-4050 a. This line -item represents the City's 3% tax on hotel stays. While we expect a new hotel to open in the next year or so, we have chosen to project flat revenues to be conservative. R10) Video Gaming Tax 01-000-40-00-4055 a. The current tax is 5% on all video gaming activity. The City currently has 21 video gaming locations with 113 terminals. R 11) Amusement Tax 01-000-40-00-4060 a. This line -item represents a 3% tax on all amusements in town, and these taxes are generally collected from ticket fees at Raging Waves, NCG Movie Theaters, and a few other businesses in town. Going forward, we've chosen to project almost -flat revenues. R12) Admissions Tax 01-000-40-00-4065 a. This is the 2.75% admissions tax charged at Raging Waves, authorized by their annexation agreement. This amount is remitted to Raging Waves to offset their on -site infrastructure costs. This tax expires in September 2026. R13) Business District Tax— Kendall Mrkt 01-000-40-00-4070 a. This line item represents the additional 0.5% general merchandise sales tax applicable to the Kendall Marketplace Business District. These proceeds are rebated in full (out of Admin Services) to pay debt service on the Kendall Marketplace bonds. This tax expires in December 2029. 26 R14) Business District Tax— Downtown 01-000-40-00-4071 a. This line item represents the additional 1.0% general merchandise sales tax applicable to the Downtown Business District. These proceeds are rebated in full (out of Admin Services) to Imperial Investments, pursuant to their development agreement with the City. This tax expires in 2036. R15) Business District Tax— Countryside 01-000-40-00-4072 a. This line item represents the additional 1.0% general merchandise sales tax applicable to the Countryside Business District. These proceeds are rebated in full (out of Admin Services) to Kendall Crossing LLC, pursuant to their development agreement with the City. This tax expires in 2032. R16) State Income Tax 01-000-41-00-4100 a. Income taxes have continued to meet or exceed IML estimates. IML's FY 25 estimate was around $170 per capita, and actual figures have been around $172 per capita. IML's FY 26 estimates are around $178 per capita, and we assume the City will see a large increase in income taxes when the Special Census is completed. For conservative budgeting purposes, we assume the City will see increased revenue from the special census on May 1, 2027. R17) Local Use Tax 01-000-41-00-4105 a. Per the sales tax notes above, the State changed sales and use tax methodologies on Jan 1, 2025. As a result, less consumer online sales are classified as use taxes, and more are classified as sales taxes. While this has been described by industry experts as a 1:1 shift, the City has seen an outsized increase in the normal municipal sales taxes compared to use taxes in two months of disbursements. For budget purposes, we will rely on the IML estimate of use taxes in FY 26 at —$19 per capita (more than half of the FY 25 budget projection of $42 per capita), moderate inflationary increases going forward, and the increased revenues associated with special census revenues in FY 28. R18) Cannabis Excise Tax 01-000-41-00-4106 a. This line -item represents an 8% share of the State's cannabis taxes, which must be used to fund crime prevention programs, training, and drug interdiction efforts. The IML estimate for FY 26 is $1.66 per capita. R19) Building Permits 01-000-42-00-4210 a. Building permit revenues are a one-time revenue stream, and one that is difficult to predict at the beginning of every budget season. For the past few years, we have recommended a cautious approach — identifying a benchmark revenue figure within the General Fund to offset related community development hard and soft costs to conduct inspections and diverting any revenue overage to the capital funds to be used for one-time expenditures. FY 25 figures are likely to be much higher than budget projections due to the receipt of the Costco building permit, revenue from solar farm project permits, and a large pod of residential permits expected to be submitted in the Spring. 27 R20) Garbage Surcharge 01-000-44-00-4400 a. This line -item represents all revenue the City receives from residents for garbage services. Increases in this line -item reflect contractual rate changes only, and there is no material net impact within the budget as the cost of service is generally matched by revenues. The City's current garbage contract with Groot runs through FY 27. R21) Administrative Chargeback 01-000-44-00-4415 a. This revenue represents that the General Fund will be reimbursed from the Water, Sewer, and TIF Funds for a portion of personnel costs. This is according to the time that employees whose salaries come out of the General Fund spend on water, sewer, and TIF related issues. R22) Investment Earnings 01-000-45-00-4500 a. This line item consists of interest income earned from US Treasury securities and FDIC insured certificates of deposit (i.e., CD's), in addition to having cash on account with First National, Illinois Funds, Illinois Trust, I -Prime and Associated Bank. R23) Miscellaneous Income 01-000-48-00-4850 a. This revenue line -item covers green power civic grants from the City's residential electric aggregation program ($2,000 per month) plus the City's credit card (41,200 per month). The rest of the years, past and future, are for one-off revenues received. El) Salaries — All Departments Multiple #'s a. We are proposing COLA or bargaining agreement approved increases and appropriate step increases for all non -union and union employees. We have budgeted for reasonable, but undetermined, salary increases in FY 26 through FY 30. E2) Health Insurance — All Departments Multiple #'s a. For FY 26 thru FY 30, we are assuming an annual 8% increase in health insurance and a 5% increase in dental costs. E3) IMRF — All Departments Multiple #'s a. After declining by 20% in 2022, the City's Employer rate fell even further (-26%) in 2023, going from 8.90% to 6.56%, due to strong stockmarket returns by IMRF in 2021. In 2024, the employer rate continued to fall to 5.83% (-I I%), as the City's existing early retirement incentive with IMRF from 2011 expired at the end of 2023. Despite increasing to 6.64% (+13.9%) in 2025, the employer rate remains historically low. While IMRF fund is very well funded compared to other State-wide pension systems, we are budgeting conservative increases in the employer contribution rates each year for FY 26 through FY 30. The preliminary 2026 rate will be available this April and staff will revise projections accordingly in the subsequent budget year E4) Tuition Reimbursement — All Departments Multiple #'s a. Per the City's tuition reimbursement policy, any approved degree programs are shown in the appropriate departmental budget. Currently, Sergeant Hart (Police Department) is pursuing a master's degree at Aurora University (expected to complete in FY 26). E5) Training and Travel — All Departments Multiple #'s a. Travel and conferences are budgeted for all employees at historical levels. Generally, we budget for department heads and senior staff to attend one national and one state conference, and all other employees training on an as needed basis. E6) Vehicle Replacement Chargeback — Most Dept's Multiple #'s a. These line -items contemplate the hiring of fleet maintenance staff for the new Public Works and Parks building, and departments that have vehicles sharing in the cost to provide fleet maintenance. The bulk of the costs will be housed in the Vehicle and Equipment Fund and each department's share of those costs will be housed in each department's fund. E7) Computer Replacement Chargeback — All Dept's Multiple #'s a. These line -items reflect all standard laptop and desktop computer replacements for all employees in all departments. In past years, we have seen laptop replacements at the —3 year mark, but this year we are expanding that to every 4 years. Our laptops have held up better than we expected, and we have a system in place to have some backup computers inventory should one existing computer fail. 29 E8) Commodity Assumptions — All Departments Multiple #'s a. Graduated increases in gasoline, electricity, natural gas, and simple contractual services are not based on any estimate of the details of the line -item, except where specifically noted in this budget section. From a conservative budgeting principle, we are purposefully trying to overestimate costs to hedge on unanticipated price increases on those items that are subject to market fluctuations. El) Professional Services — All Departments Multiple #'s a. Professional services expenditures vary in each department and can be for a variety of services. For each department, we've included a brief sampling of the expenses coded out of this line -item. Full expense reports for this or any line -item can be obtained from the Finance Department at any time. b. Administration — Expenses for the minute taker, zoom remote meeting access, safe deposit box pre -employment drug tests and background checks. c. Finance — GFOA ACFR award fee, utility billing processing and credit card fees, bank fees, software renewal fees, public official bond renewal fees, police pension and OPEB actuarial fees, and the annual accounting software maintenance agreement. d. Police — Expenses for onsite shredding, Brazos, CAPERS annual fee, Power DMS Live Scan, Pace scheduler, LEADS, pre -employment drug screens, pre -employment physicals, FAA drone registration, IACP renewal, APBNET annual fee, shooting range annual fee and WatchGuard. e. Community Development — Access to iWorQ (code enforcement and permit management software), annual fees for ESRI GIS and Adobe Professional, and expenses for the minute taker. f. Street Operations — copier charges, parkway tree trimming, annual cloud storage fees for solar speed signs, Kendall County salt igloo annual renewal fee and CDL license renewal. g. Admin Services — General Fund related lobbyist charges. h. Water Operations —Utility billing processing and credit card fees, emergency leak detection, lobbyist charges, AWWA annual dues, IPWA Annual Dues, ITRON services Sensus water meter services, and BSI backflow monitoring. i. Sewer Operations — Sewer cleaning, alarm monitoring, utility billing processing and credit card fees, and manhole repair. j. Parks — background checks, copy charges, lightning detector annual fees, and park board minute taker fees. k. Recreation — Referees and umpires, recreation class instructors, graphic design, web track maintenance agreement, pest control, background checks, and park board minute taker fees. E2) Office Cleaning — All City Hall Multiple #'s a. This line -item covers a pro-rata share of the cost to clean all City buildings for each department. The current cleaning contract expires in August 2025. E3) Salaries — Mayor 01-110-50-00-5001 E4) Salaries — Liquor Commissioner 01-110-50-00-5002 E5) Salaries — Alderman 01-110-50-00-5005 a. These line -items reflect the City Council's approval of the gradual elected official's salary changes starting in May 2023. 30 E6) Part-time Salaries (Administration) 01-110-50-00-5015 a. This line -item represents the hiring of an NIU MPA intern for —1,000 hours per year. E7) Auditing Services (Finance) 01-120-54-00-5414 a. The City's auditing services contract with Lauterbach and Amen will expire in FY 27. E8) Salaries — Police Officers 01-210-50-00-5008 E9) Salaries — Command Staff 01-210-50-00-5011 E10) Salaries — Sergeants 01-210-50-00-5012 El 1) Salaries — Police Clerks 01-210-50-00-5013 a. As discussed in the Items to Note section above, we propose to move a part-time evidence technician to a new full-time evidence technician in FY 26. For the remainder of the five- year budget, we retain 34 sworn officers and new officer hires will be reviewed every budget year. E12) Police Commission 01-210-54-00-5411 a. Sergeant testing will occur in FY 27 and FY 30. Patrol officer testing will occur in every year of the five-year budget proposal. E13) Training Coordinator Services (Police) 01-210-54-00-5413 a. This line -item covers the cost of the shared Police Training Coordinator with the Village of Oswego. This shared service is proposed to end by FY 26 with the hiring of the full-time evidence technician/training coordinator. E14) Police Information Center Services a. All initial costs for the information center were covered by a private donation. Ongoing costs will be shared between the City and other regional police agencies. The expenditures listed here are offset either fully or partially in corresponding revenue line -items. E15) Vehicle and Equipment Chargeback 01-210-54-00-5422 a. This line -item represents the gap between police impact fees and the number of expenditures related to police -car purchases. E16) Salaries & Wages (Community Development) 01-220-50-00-5010 a. As mentioned in the Items to Note section above, we propose to hire a Planner I position at the beginning of the fiscal year to handle the influx of land -use petitions. E17) Inspections 01-220-54-00-5459 a. This line -item covers any outsourced inspections, which serves as a safeguard for highly technical permits or high permit counts. As of February 2025, the City is down one building inspector and is in the process of hiring a replacement. Any delay in hiring the replacement inspector could cause these expenditures to increase. 31 E18) Professional Services (Community Development) 01-220-54-00-5462 a. The FY 27 through FY 29 columns contain funds to complete a comprehensive plan update. Tentatively, this work would start in late 2026. E19) Vehicle & Equipment Chargeback 01-410-54-00-5422 a. This line -item represents the gap between public works impact fees and the number of expenditures related to public works vehicle and equipment purchases. E20) Telecommunications (Streets) a. This line -item generally covers cell phone costs for City employees. In Streets in FY 26, we've included a few thousand dollars for a GIS tracking software for our snowplow trucks. This project was included in the FY 25 budget but was deferred. E21) Mosquito Control 01-410-54-00-5455 a. The line -item expense for mosquito control represents treatment of storm sewer inlets only. E22) Garbage Services — Senior Subsidy 01-540-54-00-5441 a. This line item represents the total amount of the current senior garbage subsidy. The subsidy is 20% for all seniors and 50% for all seniors on the Circuit Breaker program. Currently, we have 1,087 senior accounts and 16 circuit breaker senior programs. E23) IDOR Administration Fee 01-640-54-00-5423 a. This line -item represents the amount of the City's locally imposed sales and excise taxes that are being swept by the State of Illinois. E24) GC Housing Rental Assistance Program 01-640-54-00-5427 a. This line -item represents the City's cost to run the housing assistance program for the GC Housing development, as approved in Ordinance 2016-21. The current estimated maximum annual liability for this program is $12,000, and the actual numbers can fluctuate by a few thousand dollars per year, depending on the recipients' income levels. We have conservatively estimated around 10% increases each year after FY 26. The ordinance contemplates the program expiring in FY 28, related to the development agreement approved for the project. For continuity and conservative budgeting purposes, we assume the program will be renewed through FY 30. E25) GIS Consortium Services 01-640-54-00-5434 a. In the past year, the City staff have utilized the Kendall County GIS Department for around $10,000. We propose to continue sharing GIS services with Kendall County through FY 30 and have budgeted for around 1,900 hours per year. E26) Amusement Tax Rebate 01-640-54-00-5439 a. As part of the Countryside redevelopment project incentives, the City was refunding a portion of the amusement tax to the Movie Theater developer. This amount should equal the amount of amusement tax generated by the Movie Theater up to $200,000. This incentive was satisfied in October 2023. 32 E27) KenCom 01-640-54-00-5449 a. This line -item represents the City's contributions to KenCom, based on the intergovernmental agreement for annual funding, the intergovernmental agreement for New World software usage, and the KenCom budget. This line -item is estimated by staff in February of each year for the upcoming FY budget, but the actual dollar amounts are not finalized until the end of each calendar year. E28) Information Technology Services 01-640-54-00-5450 a. This line -item covers our base level IT contract, some annual special projects, all Microsoft Office licensing, and various other licenses for network components. This line -item also includes the purchase and implementation of a full ERP in FY 26 through FY 28. The General Fund and this line -item are expected to absorb about 70% of the cost of the ERP, and the remaining costs have been apportioned out to the Water and Sewer Funds. E29) Building and Grounds Chargeback 01-640-54-005453 a. This line -item represents the General Fund's coverage of personnel, operations and building improvement expenditures that are housed in the Building and Grounds Fund. E30) Professional Services 01-640-54-00-5462 a. This line -item covers half of the Yorkville cost of the state lobbyist (shared with Montgomery and Oswego) and half of the Yorkville cost of the federal lobbyist (shared with Kendall County, Oswego, and Montgomery). The remaining amount of Yorkville's contribution for these contracts are covered in the Water Fund. E31) Engineering Services 01-640-54-00-5465 a. This is the gross cost of all EEI expenses which are not related to capital projects. It includes $240,000 of contract -related expenses plus non -contract related expenses (subdivision - infrastructure inspections, home construction based public sidewalk and drainage inspections, and/or reimbursable development work). E32) Economic Development 01-640-54-00-5486 a. The City's contract for economic development consulting with Lynn Dubajic of DLK, LLC was renewed in 2024, for a term ending December 2027. E33) Sales Tax Rebate 01-640-54-00-5492 a. This line item represents the 50% share of rebated sales tax to developers, pursuant to past economic incentive agreements entered with the City. Sales tax rebate growth is pegged to overall sales tax growth, as mentioned above. All the City's sales tax sharing incentive agreements are expected to expire by the end of FY 28. As mentioned in the Items to Note section, we have made no budget assumptions for the opening of Costco, or the amount of sales tax they will generate (which will be rebated). 33 E34) Business District Rebate 01-640-54-00-5493 a. Currently, this expenditure line -item corresponds with the revenue line -items of the same amount (less the State's administrative fee of 2%), as this tax is rebated 100% to the developers of the Kendall Marketplace (expires March 2028), Kendall Crossing, and the downtown business district. E35) Admissions Tax Rebate 01-640-54-00-5494 a. Currently, this expenditure line -item corresponds with a revenue line -item of the same amount, as this tax is rebated 100% to Raging Waves. This rebate is set to expire in FY 27. E36) Contingency 01-640-70-00-7799 a. This line -item represents the Mayor's request to identify funding for various unplanned expenditures throughout the year. At time of budget, no specific projects or purchases are planned for this line -item. E37) Transfer to City -Wide Capital 01-640-99-00-9923 a. We're preparing to transfer any budget surplus into the City -Wide Capital Fund, reflected in a FY 25 projected amount that is far greater than the FY 25 budget amount. In FY 26 and beyond, this line -item covers the projects listed in the City -Wide Capital Fund. E47) Transfer to Sewer 01-640-99-00-9952 a. This line -item represents the City's transfer of non -home rule sales tax dollars being transferred into the Sewer Fund to pay for a portion of the yearly debt service on the 2011/2022 refinancing bond. E48) Transfer to Parks and Recreation 01-640-99-00-9979 a. This line -item represents the City's operational transfer to fund Parks and Recreation expenses. The increase in the transfer in FY 26 and beyond is primarily due to the purchase of several large Parks vehicles, equipment, and playgrounds, which are mainly housed in the capital funds but are linked to a chargeback within the Parks Department. E49) Transfer to Library Operations 01-640-99-00-9982 a. This line -item transfer covers liability and unemployment insurance for the Library. 34 The small picture — all other funds Fox Hill SSA (11) R1) Property Taxes 11-000-40-00-4000 a. The FY 26 and beyond projected revenue figure of $24,000 reflects a —$109 per home tax amount, as mentioned during the Fox Hill SSA levy discussion in late 2024. El) Outside Repair and Maintenance 11-111-54-00-5417 a. The FY 26 amount reflects our best estimate for the annual maintenance contract for mowing and landscaping, $5,000 for tree trimming, $25,000 for crack filling and sealing on the trails, and the re -installation of the subdivision entrance sign. The sign project is being offset by funds given to the City by IDOT for the Route 34 project in FY 17. The components above were budgeted in FY 25 but were deferred. Sunflower SSA (12) R1) Property Taxes 12-000-40-00-4000 a. The FY 26 revenue figures reflect the —$188 levy per home that was discussed by the City Council during the levy approved in late 2024. El) Pond Maintenance 12-112-54-00-5416 a. In FY 26 and beyond, the City is budgeting for annual algae treatments and basin monitoring. E2) Outside Repair and Maintenance 12-112-54-00-5495 a. The increase in the FY 26 line -item was discussed by the City Council in November 2024. The City will need to do landscape removal, tree trimming, and tree removal around both entrances. Also, this line -item reflects an annual maintenance contract for mowing, tree trimming, and landscaping the subdivision entrances. 35 Motor Fuel Tax Fund (15) R1) Motor Fuel Tax 15-000-41-00-4112 a. The FY 26 revenue figures reflect the City's share of the state's motor fuel tax at—$21.57 per capita (IML estimate) and our certified population of 21,533. In subsequent years, the amount of the tax will increase by an inflationary factor each year, and we assume the special census will go into effect in FY 28. R2) MFT High Growth 15-000-41-00-4113 a. The MFT High Growth line item represented a supplemental MFT appropriation that was created soon after the State's 2009 capital bill. R3) Transportation Renewal Tax 15-000-41-00-4114 a. When the state increased motor fuel taxes as part of the 2019 capital plan, they chose to break out a portion of the increase and distribute it to several transit agencies and transportation purposes. The remainder of the tax was pegged to inflation and distributed to municipalities on a per capita basis. The FY 26 figures represent a —$23.17 per capita distribution. El) Salt 15-155-56-00-5618 a. The state bid pricing for salt in 2024 was —$70 per ton, with —1,600 tons ordered. Historical pricing for salt has been in the $50 to $100 per ton range. For FY 26 and beyond, we've budgeted for pricing around $75 per ton. E2) Road to Better Roads 15-155-60-00-6025 a. The FY 26 column reflects the roads chosen by the City Council in late 2024 and set for construction in 2025. 36 City -Wide Capital Fund (23) R1) Federal Grants — STP Van Emmon 23-000-41-00-4165 a. The City received a Kane Kendall Council of Mayors Surface Transportation Grant in 2024 for E Van Emmon paving and has scheduled the work to begin in Spring 2025. This revenue line -item covers the State's 80% of the construction engineering cost of the project only. The remaining expenditures and grant funds for the project are discussed in the expenditure section. R2) Building Permits 23-000-42-00-4210 a. This line -item corresponds to any building permit revenues received above and beyond related staffing and operational costs in the Community Development Department. The City's past practice has been to identify these unexpected revenues as available for use for one-time capital projects. For conservative budgeting purposes, we do not assume any revenue in FY 26. R3) R4) Road Contribution Fee 23-000-42-00-4222 a. The road contribution fee is an impact fee collected at time of building permit for developments that were generally constructed after 2006. These funds must be spent on the regional roadway system, and in some subdivisions, there are specific earmarks for use of these funds. Additionally, all the impact fees collected within Grande Reserve are being escrowed (and not shown as revenue until corresponding expenditures are incurred). Road Infrastructure Fee 23-000-44-00-4440 a. The FY 26 column reflects an $8 per month per household fee collected as part of the utility bill. For FY 26 and beyond, we assume revenue increases via housing growth only. R5) Reimb — Grande Reserve Improvements 23-000-46-00-4612 a. The FY 26 column is for collected and escrowed developer proceeds and road contribution fees which will be reclassified as revenue and used to offset Kennedy and Freedom Place intersection improvements, expected in FY 26. The FY 27, 28, and 29 columns contain revenues to offset the expected design engineering and construction of Kennedy Road repaving between Emerald Lane and Freedom Place. While the City has received notification of another STP grant for this project in an amount greater than $2m, those grant proceeds are factored into the expenditure line -item (which shows net expenditures after the grant). Between the STP grant funds and escrowed road impact fees, the City will not have to contribute extra capital funds to this project — which is a positive outcome from the —$411,000 out of pocket cost estimate communicated in the FY 25 budget proposal. R6) Reimb — Bristol Bay annex 23-000-46-00-4618 a. In 2018, the City released security from Pulte/Centex (then developer of Bristol Bay) that was to cover completion of a few dozen feet of roadway extensions of Bristol Bay Drive and Bertram Drive, in exchange for a $171,000 cash deposit that the City could put towards the cost of extending these roads in the future as part of the Route 47 expansion project. With the project set to begin in the next couple fiscal years, we will move the funds from escrow into the budget in FY 27. 37 R7) Reimb — Faxon & Beecher Roads 23-000-46-00-4619 a. This line -item is new since last year. These revenues cover developer contributions from Cyrus One and the New Leaf solar farm for their required reconstructions of Beecher and Faxon Roads. R8) Reimb — Whispering Meadows 23-000-46-00-4624 a. This line -item is new since last year. The City approved a settlement agreement for TRG/Whispering Meadows in 2024, and the funds were placed in escrow while work was being completed. The FY 25 column reflects escrowed funds being withdrawn to complete Faxon Road, and the FY 26 column reflects the anticipated completion of additional work in the subdivision. R9) Bond Proceeds 23-000-49-00-4900 a. This line item represents a bond issuance to fully fund all City -Wide Capital projects planned in FY 27 and beyond but is most closely tied to the funding for the subdivision cluster / road rehabilitation. In the FY 25 budget proposal, the timing of this bond was set to occur in FY 26, but we have managed to defer the issuance another year into FY 27. E1) Road to Better Roads 23-230-60-00-6025 a. This line -item contains the normal RTBR plan, as reviewed annually by the City Council. E2) RTBR Program — Subdivision Paving 23-230-60-00-6028 a. This line -item contains subdivision paving in the 2025 construction season as reviewed by the City Council in 2024. To complete the FY 27 and FY 28 programs, the City will need to sell a bond in FY 27 (discussed in the revenue section above). E3) Rte 47 Improv (Water Park Way / Jericho) 23-230-60-00-6035 a. This line item represents the City's share of non -utility costs for the Route 47 expansion project between Raging Waves and Baseline Road. This work is in final design stage with IDOT and is expected to be bid out in 2025. E4) Rte 47 Improv (Water Park Way / Kennedy Road) 23-230-60-00-6039 a. This line item represents the City's share of non -utility costs for the Route 47 expansion between Raging Waves and Kennedy Road. While the IDOT project is not expected to start construction for a couple more years, the City is responsible for moving a water main from future IDOT right of way before the IDOT project begins. These non -utility costs are part of the City's responsibility for the Route 47 expansion projects; the utility costs housed within the Water Fund will be reimbursed by the state. E5) Kennedy Road (Emerald Lane to Freedom Drive) 23-230-60-00-6040 a. It is anticipated that Kennedy Road will be reconstructed between Emerald Lane and Freedom Place in FY 29, pending right-of-way acquisition, accumulation of road contribution fees from Grande Reserve buildout, and receipt of STP grant funds. 9.1 E6) Sidewalk Replacement Program 23-230-60-00-6041 a. This line -item represents funds to replace sidewalks on a worst -first or as -needed basis. Project locations for FY 26 will generally be adjacent to the watermain projects in the southern downtown area and Countryside subdivision. E7) Rte 47 & Rte 71 Improv (Rt 71 to Caton Farm) 23-230-60-00-6044 a. This line -item contains funds for the City's share of costs for the Route 47 expansion south of town. This work is expected to begin in a few years, but the City is responsible for moving a water main from future IDOT right of way before the IDOT project begins. These non -utility costs are part of the City's responsibility for the Route 47 expansion projects; the utility costs housed within the Water Fund may or may not be reimbursed by the state. E8) Tree Replacement Program 23-230-60-00-6045 a. The City has been struck by emerald ash borer and storms, and we have had to remove dead and dying trees throughout City parks and properties. We propose to begin to replenish some of our City-wide tree cover through annual appropriation of this line -item. The FY 26 column represents 100 new trees planted, and FY 27 and beyond represents 200 new trees per year. Exact locations of tree plantings have not yet been determined. E9) Faxon & Beecher Road Improvements 23-230-60-00-6046 a. This line -item is new since last year. As discussed in the revenue section above, both the Cyrus One and New Leaf solar projects are required to donate funds to the City to offset improvements to Faxon and Beecher Road. We anticipate completing those improvements in FY 26. E10) Adams & Van Emmon Improvements 23-230-60-00-6049 a. This line -item is new since last year. The hillside near Adams St and W Van Emmon has deteriorated and will threaten the stability of the road unless fixed. We propose to stabilize the hillside in FY 26. Ell) Route 71 (Rt 47- Rt 126) Project 23-230-60-00-6058 a. This line -item represents a portion of the City's local share of costs for the Route 71 expansion project. This project began in FY 19, and we expect the invoices to be paid by the City through FY 26. E12) Prairie Pointe Pedestrian Bridge 23-230-60-00-6062 a. This project was in last year's budget proposal but has been deferred into FY 26. Exact bridge design and project scope is expected to be reviewed at Park Board before being brought to the City Council. E13) Route 126 & Mill St Intersection Improvements 23-230-60-00-6064 a. This line -item is new since last year. This project will align Mill St. perpendicular to Rt 126 and line it up with Colonial Parkway. 39 E14) Quiet Zone Projects 23-230-60-00-6069 a. This line -item is new since last year. It covers design engineering and feasibility studies for both the downtown and Mill Road crossings. Additionally, we have budgeted for $60,000 worth of construction/improvements for the Mill Road crossing in FY 26. In FY 30, we have budgeted for design engineering for the downtown crossings in anticipation of a multi- million dollar downtown crossing project in FY 31. E15) Corneils Road Improvements 23-230-60-00-6085 a. The FY 28 column contains limited funds to repave sections of Corneils Road near Caledonia. This section of roadway is a gap between properties that are expected to develop (and for which developers will cover the cost of the improvement). E16) Kennedy Road (Freedom Place) 23-230-60-00-6087 a. It is anticipated that the intersection of Kennedy Road and Freedom Place will be completed in FY26, pending right-of-way acquisition and accumulation of road contribution fees from Grande Reserve buildout. This project was deferred from FY 25 due to land acquisition concerns. E17) Van Emmon Street Improvements 23-230-60-00-6089 a. The City received the Kane Kendall Council of Mayors grant for Van Emmon pavement rehab and is set to complete the project in Spring 2025. The FY 26 column reflects the City's gross expenditure on construction engineering (—$55,000) and net expenditure on the actual construction costs (492,000). E18) Bristol Bay Subdivision 23-230-60-00-6098 a. This line -item represents the City's share of costs associated with extending the existing east - west roads in the Bristol Bay subdivision to connect to the future Route 47 northern expansion. E19) Principal Payment (2026 Bond) 23-230-76-00-8000 E20) Interest Payment (2026 Bond) 23-230-76-00-8050 a. These line -items contain the debt service for a 15-year bond expected to be sold in FY 27 to fund City Wide Capital projects, including the subdivision cluster / road rehabilitation. E21) Principal Payment (2014A Bond) 23-230-78-00-8000 E22) Interest Payment (2014A Bond) 23-230-78-00-8050 a. This line -item contains the debt service for a 20-year bond associated with the Game Farm Road project. .S Building and Grounds Fund (24) R1) Development Fees — Municipal Bldg 24-000-42-00-4218 a. This line -item contains revenue received by the City at time of building permit via a municipal building impact fee. This fee is either $150 or $1,759 per new dwelling unit, depending on the subdivision. R2) Building and Grounds Chargeback R3) R4) R5) 24-000-44-00-4416 a. This chargeback represents the General, Water and Sewer Funds share of building and grounds related services. Investment Earnings 24-000-45-00-4500 a. The City sold the PW and Parks building bond in early 2025, which will result in increased interest earnings in FY 26 and FY 27. Miscellaneous Income 24-000-48-00-4850 a. If the City pursues a park site land acquisition in FY 26, we anticipate transferring funds for land acquisition/facility construction currently sitting in Parks Capital. If no land acquisition is completed in FY 26, this amount will be zeroed out. Transfer from General 24-000-49-00-4901 a. This line -item contains future General Fund transfers to cover a portion of the debt service payments on the 2021 bond and the 2023 bond, and to finance operations. R6) Sale of Capital Assets 24-000-49-00-4910 a. This line -item contains revenues expected to be received from sale of the Kendall Marketplace 8 acre parcel to Marker Development. R7) Transfer from Water 24-000-49-00-4951 a. This line -item contains future Water Fund transfers to cover a portion of the debt service payments on the 2025 bond (PW and Parks facility). R8) Transfer from Sewer 24-000-49-00-4952 a. This line item contains future Sewer Fund transfers to cover a portion of the debt service payments on the 2025 bond (PW and Parks Facility). El) Salaries & Wages 24-216-50-00-5010 a. This line -item covers the Facilities Manager and the Building and Grounds maintenance worker. 41 E2) Property and Building Maintenance Services 24-216-54-00-5446 a. This line -item will cover security alarm monitoring service, all preventive maintenance, and inspections for all buildings — including but not limited to fire alarm and fire suppression system service, fire extinguisher inspections, elevator maintenance and repairs, Spring and Fall HVAC start up maintenance, service for the furnaces and boilers, carpet cleaning, window cleaning and maintenance, repairs as systems fail, and other building maintenance projects as they come up. E3) Property & Bldg Maint Supplies 24-216-56-00-5656 a. This line item covers all general building maintenance and repair supply purchases. E4) Property Acquisition 24-216-60-00-6017 a. This fund covers acquisition of property contemplated for park purposes. E5) Building Improvements 24-216-60-00-6020 a. In FY 26, we propose to replace windows and aluminum siding at the Beecher Center, as well as perform some painting and sealing to the City Hall garage. In FY 27, we propose to replace carpet and flooring in the Beecher Center. In FY 28, we propose interior lighting upgrades ($120,000) at the Beecher Center and $50,000 to demolish buildings at 610 Tower Lane (old Public Works facility). In FY 29, we propose to replace the accessible doors ($28,000) at the Beecher Center. E6) Public Works / Parks Facility 24-216-60-6042 a. This line -item contains funding to cover the most expensive option for the PW / Parks facility, plus a large contingency. At the time of this memo, the bid tabulations are being analyzed by the City's team. E7) Principal Payment (2021 Bond) 24-216-82-00-8000 E8) Interest Payment (2021 Bond) 24-216-82-00-8050 E9) Principal Payment (2022 Bond) 24-216-95-00-8000 E10) Interest Payment (2022 Bond) 24-216-95-00-8050 a. These line -items represent the debt service on the two bond sales of—$9.26m in FY 22 for Prairie Pointe land acquisition and building renovation. E11) Principal Payment (2025B Bond) 24-216-84-00-8000 E12) Interest Payment (2025B Bond) 24-216-84-00-8050 a. These line -items represent the debt service on the completed bond sale in FY 25 of —$40m for the PW and Parks Facility. This debt service will be paid off by the Streets Dept (General Fund), Water Fund, and Sewer Fund. 42 Vehicle and Equipment (25) R1) Development Fees — Police Capital R2) Engineering Capital Fee R3) Development Fees — PW Capital R4) Development Fees — Park Capital 25-000-42-00-4215 25-000-42-00-4218 25-000-42-00-4219 25-000-42-00-4220 a. These revenues are generated by payment of impact fees at time of building permit for new housing starts, with fee amounts dictated by City codes in effect at the time of subdivision construction or as negotiated with the developer at time of annexation. R5) Building and Grounds Chargeback 25-000-44-00-4416 R6) Police Chargeback 25-000-44-00-4420 R7) Public Works Chargeback 25-000-44-00-4421 R8) Parks & Recreation Chargeback 25-000-44-00-4427 a. As discussed in the General Fund line -item narrative, these line -items represent transfers from the General Fund (police & streets), Building and Grounds Fund, Parks and Recreation Fund to cover the gap between vehicle and equipment purchases and available funds in the respective departments. R9) Vehicle Maintenance Chargeback 25-000-44-00-4423 a. This line item contemplates the completion of the PW facility and the hiring of a mechanic in FY 27. We propose to distribute costs of operations throughout the departments based on vehicle counts. This revenue line -item represents the incoming payments from those departments. This methodology and amount could change prior to FY 27. R10) Miscellaneous Reimb —Park Capital 25-000-46-00-4692 a. The FY 28 and FY 30 columns show funds due to be paid by the Grande Reserve developer to the City for construction of Parks C, F, G, and H in Grande Reserve. In the case of parks F, G, H and the corresponding revenues, these funds are not due from the developer to the City until the unplatted farmland in the southern part of Grande Reserve begins development. The FY 28 column also contains a contribution by the Bristol Bay developer to the City to fund construction of the park near the BKFPD fire station in Bristol Bay. R11) Sale of PW Capital 25-000-49-00-4921 a. As part of the purchase of our four new dump trucks in February 2024, the staff will be recommending the sale of various vehicles over the next five fiscal years as new vehicle purchases are received. If desired, a detailed breakdown of expected sales can be viewed within the Public Works vehicle replacement schedule. E1) Vehicle Maintenance Services (Multiple Line -items 25-200-*) a. With the imminent construction of a PW and Parks Facility, including vehicle maintenance bays, we propose to hire a Mechanic in FY 27. E2) Rental and Lease Purchase (Police) 25-205-54-00-5485 a. This line -item contains all lease costs associated with the City's police body camera program and tasers. 43 E3) Equipment (Police) 25-205-60-00-6060 a. FY 28 column contains funds to replace one of the City's speed sign message boards. In FY 30, we expect the Virtra training system to require a refresh and system upgrade, consisting of new training scenarios and new hardware. E4) Vehicles (Police) 25-205-60-00-6070 a. We propose to purchase two squad cars in each of FY 26, FY 27, FY 29, and FY 30. In FY 28, we propose to purchase three squad cars. E5) Computer Equipment and Software (General Govt) 25-212-56-00-5635 a. This line -item contains all the laptop -desktop replacements for the entire City. Like the vehicle chargebacks, each department pays for their computer replacements via a chargeback in each fund. The City is on a 3 or 4-year replacement cycle for computers. E6) Vehicles (General Govt) 25-212-60-00-6070 a. The FY 27 column contains one new pickup truck for Community Development. E7) Equipment (Public Works) 25-215-60-00-6060 a. In FY 26, we propose to purchase a stump grinder, brush mower, blower, towable lift, and mower. In FY 27 we propose to purchase brine making equipment for the new PW and Parks building, and another mower. In FY 28, we propose to purchase more replacement pickup trucks and dump trucks. E8) Vehicles (Public Works) 25-215-60-00-6070 a. The purchases contemplated in the FY 25 budget proposal have been rearranged, primarily to offset the subdivision paving program which is being done without an accompanying bond in FY 26 (bond deferred until FY 27). None of the deferrals will jeopardize core operations of the department. In FY 26, we expect to take delivery of one Western Star tandem axle dump truck, originally authorized by the City Council in FY 24. Additionally in FY 26, we have one standard one -ton dump truck scheduled (replacement of an existing truck). Future years vehicle and equipment purchases are included in Exhibit B on the following page. E9) Principal Payment (PW 185 Wolf Street bldg.) 25-215-92-00-8000 E10) Interest Payment (PW 185 Wolf Street bldg.) 25-215-92-00-8050 a. These line -items cover the annual purchase installment payments to the property seller for the Public Works south building. The final payment occurs in November 2028. 44 Public Works Capital (25-215) - Vehicles & Eauiument Summar Account Number FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Description Actual Proiected Proposed Projected Projected Proiected Projected Totals 25-215-60-00-6070 VehiclesAM= 775,377 $ 1,818,132 $ 269,929 $ 617,500 $ 670,000 $ 350,000 $ 137,000 $ 3,862,561 Bucket Truck 129,106 - - - - - - - Street Sweeper 345,033 - Single Axle Peterbilt F 242,990 - - - Western Star Tandem Axle Truck - 130,450 * 159,929 - - 350,000 640,379 Tandem Axle - - 335,000 335,000 - 670,000 Single Axle Mack Dump Truck - 298,242 * - - 298,242 F550 Dump Truck 58,248 66,736 * 66,736 Tandem Axle Peterbilt - 330,000 * - 330,000 Single Axle Peterbilt 300,000 * 335,000 635,000 Single Axle Peterbilt * - 300,000 Single Axle Dump * - - - - - 300,000 One Ton Pickup - 62,500 62,500 One Ton Dump - 110,000 220,000 330,000 PW Director Truck 18,333 - - 18,333 Asst PW Director Truck 18,333 - 18,333 Ford F250 Super Duty - 65,000 65,000 Ford F350 Pickup - 72,000 72,000 Facility Maintenance Truck 55,000 - 55,000 New License Plates 1,038 1,038 45 Public Works Capital (25-215) - Vehicles & Equipment Summary Account Number FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Description Actual Proiected Proposed Proiected Projected Proiected Projected Totals 25-215-60-00-6060 AL Equipment $ 180,368 $ 274,798 $ 118 000 $ 125,000 $ 200,000 $ - $ - $ 717,798 Boom Mower - 39,960 * - - - 39,960 Mini Loader 88,465 - - - Stump Grinder - 15,000 15,000 Brush Mower 26,000 26,000 Blower 12,000 - 12,000 Brine Making Equipment - 110,000 110,000 Towable Lift - - 50,000 - 50,000 Rear Blade 5,040 3,900 * - 3,900 Trailer 15,473 - - Seal Coat Machine 71,390 - - - TracklessNentractype tractor 230,938 * 200,000 430,938 Wheeled Excavator - - - - - Mower - 15,000 15,000 - 30,000 Grand Totals 55,745 $ 2,092,930 $ &387,� 742,500 $ 870,000 $ 350,000 $ 137,000 $ 4,580,359 Carried over from FY 2024 $ 159,929 $ - $ $ - $ - $ 159,929 Additions to the Fleet * Previously Authorized by City Council for Purchase Ell) Park Improvements 25-225-60-00-6010 a. The FY 26 column is slightly lower ($50,000) than what was contemplated in last year's budget proposal. The reduction is recommended to offset the costs of the subdivision paving program, which is being done without an accompanying bond in FY 26. FY 26 includes funds for playground installation at Prestwick Park and a replacement park at Cannonball Park. FY 27 includes funds for a new skate park feature at Rotary Park, miscellaneous improvements at Riverfront Park, and a replacement playground at Sunflower Park. FY 28 includes funds for installation of a new playground at Grande Reserve Park C, and replacement playgrounds at Bridge Park, Stepping Stones Park, and Bristol Bay Park. FY 29 and FY 30 contain funds for replacement playgrounds at Raintree Park A, Bristol Station Park, Hiding Spot Park, Gilbert Park, and new playgrounds in Grande Reserve Parks F, G, and H. E12) Building Improvements (Parks Capital) 25-225-60-00-6020 a. FY 25 includes funds to for HVAC improvements at the Bridge Park concession stand. E13) Equipment (Parks Capital) 25-225-60-00-6060 a. The FY 26 column is lower ($240,000) than what was contemplated in last year's budget proposal. The reduction is recommended to offset the costs of the subdivision paving program, which is being done without an accompanying bond in FY 26. None of the deferrals will jeopardize core operations of the department. Equipment lists for each year can be viewed in Exhibit C . E14) Vehicles (Parks Capital) 25-225-60-00-6070 a. The FY 26 column is lower (—$100,000) than what was contemplated in last year's budget proposal. The reduction is recommended to offset the costs of the subdivision paving program, which is being done without an accompanying bond in FY 26. None of the deferrals will jeopardize core operations of the department. The vehicle lists for each year can be viewed in Exhibit C. 47 Park & Recreation Capital (25-225) - Vehicles and Equipment Summary Account Number FY 2025 FY 2026 FY 2027 FY 2028 Description Proiected Proposed Proiected Proiected 25-225-60-00-6070 Vehicles Pickup Truck Pickup Truck Bucket Truck Recreation Van Pickup Truck Dump Truck Utility Truck Utility Truck 25-225-60-00-6060 Equipment Mower Boom Sprayer Skid Steer Watering Trailer and Tank Lightening Detectors Gator Forrester Attachment Wing Mower Fork Truck Miscellaneous Recreation Equipment Utility Brush Mower Replace Trash Cans Trailer Trailer Paint Sprayer Mower John Deere 4500 Tractor Grand Totals FY 2029 FY 2030 Proiected Proiected $ 91984 29,000 $ 1479000 $ 1809000 $ 225,000 $ 226,000 $ 39,680 - 55,000 56,000 - 60,000 52,160 54,000 54,000 54,000 - 60,000 - 175,000 - - - - - - 38,000 - 45,000 46,000 - - - - 60,000 60,000 - - - 70 000 - - - - - - 60,000 - - - - 60,000 $ 1929010 $ 72,000 $ 188,000 $ 819000 $ 449000 $ 1 15,520 16,000 16,000 17,000 17,000 - - 30,000 - - 72,440 - - - - 12,650 - - - - 31,200 - - - - - - 20,000 - - 45,000 - - - - - - 70,000 - 30,000 - 5,000 16,000 15,000 - - 10,000 10,200 10,000 10,000 - - 7,000 - - 10,000 17,000 15,000 15,000 15,000 12,000 12,000 12,000 20,000 - - 17,000 - - - - 60,000 Totals 190989840 210,680 274,160 175,000 129,000 120,000 70,000 60,000 60,000 6819010 98,520 30,000 72,440 12,650 31,200 20,000 45,000 70,000 30,000 81,000 10,000 66,200 7,000 10,000 20,000 17,000 60,000 $ 283,850 $ 301,000 $ 335,000 $ 261,000 $ 269,000 $ 330,000 $ 1,779,850 Water Fund (51) R1) Places of Eating Tax 51-000-40-00-4085 a. Per City Council policy, all revenues from the Places of Eating Tax, which was enacted January 1, 2024, are being deposited into the Water Fund. Staff projections of the annual revenues ended up being accurate ($700,000 budgeted vs. $720,000 expected). R2) Federal Grants 51-000-41-00-4160 a. The FY 26 and FY 27 columns contain upcoming federal earmarked funds for the City's corrosion control project being conducted in conjunction with Oswego, Montgomery, and the DuPage Water Commission. R3) Water Sales R4) R5) R6) 51-000-44-00-4424 a. This line -item reflects an aggregate annual revenue increase of 25% in FY 26. Exact proposals for base and volumetric rates are expected in March 2025. Water Infrastructure Fees 51-000-44-00-4440 a. No change is proposed for the Water Infrastructure Fee for FY 26. It is currently set at $8.25 per month through the end of FY 25 and will need to be reauthorized for FY 26. This revenue source could be folded into base water rates if the City Council chooses. Water Connection Fees 51-000-44-00-4450 a. For FY 26, we expect 100 new housing starts, which should net approximately $3,000 in revenue per home. Each subdivision has its own water connection fee amount, depending on when the subdivision was annexed. Reimb — YBSD 51-000-46-00-4662 a. This revenue line -item covers YBSD's remaining expected reimbursement for the Center Street watermain project, which will serve their new treatment plant. R7) Reimb — Illinois Rte 47 (IDOT) 51-000-46-00-4664 a. The City is responsible for moving watermain from future IDOT right of way near Raging Waves, as part of the Route 47 north expansion project. 100% of the cost of this watermain project will be covered by IDOT. R8) Reimb — Lincoln Prairie 51-000-46-00-4665 a. This line -item represents Cyrus One's expected repayment of 100% of the watermain loop to be constructed to serve their project in the Eldamain Rd corridor. The project has been bid out and is expected to begin in Spring 2025. R9) Rental Income 51-000-48-00-4820 a. This line -item contains rental and lease fees from various cellular and internet antennas on City water towers. R10) Bond Proceeds 51-000-49-00-4900 a. The City sold the 2025A bond to offset various Lake Michigan related project costs. Remaining Lake Michigan water source project costs will be offset by IEPA low interest loans and a WIFIA loan. R11) IEPA Loan Proceeds 51-000-49-00-4904 a. This is a new line item since last year. The City was successful in receiving —$19m of IEPA low interest loans for the Lake Michigan water source project. These loans will be used to construct receiving stations and water towers on the north and south side of town. R12) Line of Credit Proceeds 51-000-49-00-4907 a. This is a new line item since last year. The timing of the City's WIFIA loan and IEPA low interest loans will not meet the exact schedule needed for DuPage Water Commission's (DWC) construction escrow agreement, so the City will need to seek a $35m letter of credit in FY 26 to make construction escrow payments to DWC. This letter of credit should be closed out in FY 28. R13) Loan Proceeds — WIFIA 51-000-49-00-4908 a. This line -item contemplates a —$124m WIFIA loan closing in late 2025. As the WIFIA program is administered with drawdowns as needed, we anticipate utilizing funds in each of FY 26 through FY 29. Exact timing and amounts of those drawdowns will be refined from these budget figures in the next 12 months as DWC puts the entire project out to bid. R14) Sale of Capital Assets a. We propose to trade in one pickup truck in FY 28. E1) Administrative Chargeback 51-510-54-00-5401 a. This line -item represents the cost of Administration and Finance Department staff spending time on utility billing and water projects. The exact breakout of costs is included in the attached administrative chargeback exhibit (Exhibit D). E2) Bond Issuance Costs 51-510-54-00-5402 a. The FY 26 column includes WIFIA closing costs only. E3) Water Meter Replacement Program 51-510-54-00-5404 a. The City needs to replace water meters older than 20 years to accurately capture water usage and revenue. Unaccounted for water loss can be partially attributed to old water meters, and the IDNR requires the City to lower its unaccounted-for water loss when switching to Lake Michigan. Additionally, the City has a patchwork inventory of water meter brands and systems, and the staff recommends we move towards an easy -to -use tower -read or drive -by water meter system to lower staff time spent on water meter reading. The City has authorized the purchase and replacement of 1,700 water meters in the past few months (FY25), and these meters will be replaced by a combination of in-house staff and a vendor over the next several months. FY 26 expenditures and beyond will be reviewed by the Public Works Committee after the already -purchased meters have been installed. 50 FISCAL YEAR 2026 - ADMINISTRATIVE CHARGEBACK MATRIX Support Assistant City Administrator Executive Assistant / City Clerk Admin Assistant Assistant City Admin Receptionist/Building Permit Clerk Finance Director Accounting Clerk Senior Accountant Director of Public Works Community Development Director Planner I Receptionist/Building Permit Clerk 92,899 292,791 105,124 101,026 195,089 76,876 244,919 119,923 164,869 248,638 244,375 124,528 100,812 Percentage of Time Spent Utility % C-TIF D-TIF 50.00% 0.00% 0.00% 10.00% 1.00% 1.00% 5.00% 0.00% 0.00% 10.00% 0.00% 0.00% 5.00% 1.00% 1.00% 5.00% 0.00% 0.00% 20.00% 1.00% 1.00% 10.00% 0.00% 0.00% 5.00% 0.00% 0.00% 0.00% 1.00% 1.00% 0.00% 1.00% 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Utility Billing 46,450 29,279 5,256 10,103 9,754 3,844 48,984 11,992 8,243 Allocated Cost C-TIF 2,928 1,951 2,449 2,486 2,444 D-TIF 2,928 1,951 2,449 2,486 2,444 76.46% 23.54% Water Sewer 35,514 10,936 22,386 6,893 4,019 1,237 7,724 2,378 7,458 2,296 2,939 905 37,452 11,532 9,169 2,823 6,303 1,941 C-TIF 2,928 1,951 2,449 2,486 2,444 D-TIF 2,928 1,951 2,449 2,486 2,444 $ 173,905 $ 12,258 $ 12,258 $ 132,963 $ 40,943 $ 12,258 $ 12,258 $ 198,422 GF - Admin Chargeback 51-5401 52-5401 87-5401 88-5401 01-4415 FISCAL YEAR 2026 - BUILDINGS & GROUNDS CHARGEBACK MATRIX Percentage of Time Spent Allocated Cost Building & Grounds Chargeback Total Cost Library library Library Maint Worker II 91,981 9.62% 8,844 8,844 Facilities Manager 149,802 1.44% 2,161 2,161 $ 11,005 $ 11,005 B & G - Chargeback 82-5453 24-4416 51 E4) Building and Grounds Chargeback 51-510-54-00-5453 a. This line -item contains a small portion of personnel and operational costs for Buildings and Grounds employees. E5) Professional Services 51-510-54-00-5462 a. This line -item contains costs for normal, annual professional services (475,000), a portion of the cost of the ERP system, and the costs associated with the City's federal and state level lobbyists. E6) Engineering Services 51-510-54-00-5465 a. Each year contains work to be done because of the City's Lake Michigan water source project, including a source water assessment protection program, an annual water audit, an annual non -revenue water reduction plan, and a leak detection program. E7) Water Sourcing - DWC 51-510-60-00-6011 a. The figures shown in FY 26 and beyond represent the latest information on expected cash flows from DWC. However, we expect to receive a revised cash -flow analysis from DWC in the coming weeks, and the City Council will be reviewing a water rate analysis in March 2025. As a result, these figures are expected to be revised to match updated information in a few months. E8) Building Improvements (Water) 51-510-60-00-6020 a. FY 26 includes funds for various electrical improvements to Well 7. New roofs on Well 3 and 4 are funded in FY 28. E9) Lincoln Prairie Improvements 51-510-60-00-6024 a. As discussed in the revenue section above, this line -item represents the large watermain loop that will serve the Cyrus One project and the Eldamain Road corridor. E10) Watermain Replacement Program 51-510-60-00-6025 a. This line -item covers the City's normal watermain replacement schedule (formerly called the Road to Better Roads line -item) plus the accelerated watermain replacement schedule as mandated by the IDNR during the City's Lake Michigan water allocation permit process. Ell) Well # 10 /Main & Treatment Plant 51-510-60-00-6029 a. The new Well #10 at the Yorkville High School Property is nearing completion and should be complete in FY 26. All funds in this line -item are for that project. E12) Rte 47 Improv (Water Park Way / Jericho) 51-510-60-00-6035 a. As referenced in the revenue section, the City will need to move a watermain out of IDOT future right-of-way near Raging Waves. The City is expected to be reimbursed for 100% of the cost of this project from IDOT. 52 E13) Rte 47 Improv (Kennedy / Water Park Way) 51-510-60-00-6039 a. This line -item is for watermain relocation for the section of Route 47 expansion generally south of Raging Waves and does not include any of the components in the line -item 6035 above. This project is still under review for City responsibility vs. state responsibility. Preliminarily, we have assumed this is 100% City responsibility. E14) Rte 47 Improv (Rte 71 / Caton Farm) 51-510-60-00-6044 a. This line -item is for watermain relocation for the section of Route 47 expansion on the south end of town. This project is 100% City responsibility. E 15) Equipment 51-510-60-00-6060 a. The City budgeted for a transfer switch replacement at Well 8&9 in the amount of —$50k in FY 25, but that project has been deferred into FY 26 (contractor and supply issue) and is now expected to be around $85,000. E16) Well #7 Standby Generator 51-510-60-00-6068 a. The City Council approved a contract with Linden and Sons in late 2024 for —$1m for installation of equipment that can connect to a temporary backup generator at Well #7 when needed. This generator will provide the first backup electricity source for the water system on the south side of town. We expect to install a permanent backup generator at the southern receiving station near Routes 126 and 71. E17) Vehicles (Water Dept) 51-510-60-00-6070 a. The amount in FY 26 represents a new 3/4 ton crew cab pickup plow and light -duty vehicle. FY 28 includes funds for the purchase of a new F150 super crew. E18) 2015A Principal Payment 51-510-77-00-8000 E19) 2015A Interest Expense 51-510-77-00-8050 a. These two line -items represent the debt service payments associated with the Countryside water main project. E20) Principal Payment (WIFIA Loan) 51-510-83-00-8000 E21) Interest Expense (WIFIA Loan) 51-510-83-00-8050 a. The current WIFIA loan plan discussed by staff is to delay interest and principal payments on the WIFIA loan through FY 33. This discussion will be accompanied by the water rate study at City Council. E22) Principal Payment (Debt service — line of credit) 51-510-87-00-8000 E23) Interest Expense (Debt service — line of credit) 51-510-87-00-8050 a. As discussed in the revenue section above, the staff contemplates a letter of credit to be issued in FY 26 and repaid in FY 28. This letter of credit is likely needed to make DWC escrow payments at the beginning of construction. 53 E24) Principal Payment (IEPA Loan L17-6789) 51-510-90-00-8000 E25) Interest Expense (IEPA Loan L17-6789) 51-510-90-00-8050 a. This low interest loan covers the 2025 construction season watermain relocation project (needed for the Lake Michigan water supply project). The loan amount is currently budgeted in the —$5.1m range, as we have received early verbal confirmation from IEPA that this loan amount can be increased to match the bid prices the City received for the project. E26) Principal Payment (IEPA Loan L17-6788) 51-510-91-00-8000 E27) Interest Expense (IEPA Loan L17-6788) 51-510-91-00-8050 a. This low interest loan covers the north receiving station and north elevated water storage tank, as needed for the Lake Michigan water supply project. E28) Transfer to Buildings and Grounds 51-510-99-00-9924 a. This line -item contains future Water Fund transfers to cover a portion of the debt service payments on the 2025B bond (PW facility). 54 Sewer Fund (52) R1) Sewer Maintenance Fees 52-000-44-00-4435 a. The FY 26 proposal is for a 5% aggregate revenue increase, which we assume will be split between account growth (2%) and an inflationary rate increase of 3%. R2) Sewer Infrastructure Fee 52-000-44-00-4440 a. No change in the sewer infrastructure fee is proposed in FY 26. It is currently $4 per unit per month through April 2025. The fee will need to be reauthorized in FY 26. R3) Reimb — Lincoln Prairie 52-000-46-00-4665 a. As discussed in the Water Fund narratives, the FY 26 column represents escrowed funds by Cyrus One being sent to the City to offset the cost of a sewer main construction to serve the Cyrus One property. The project has been bid out and should begin in March 2025. R4) Transfer from General Fund 52-000-49-00-4901 This line -item represents the non -home rule sales tax transfers from the General Fund, used to offset a portion of the 2011/2022 Refunding Bond. El) Buildings and Grounds Chargeback 52-520-54-00-5453 a. This line -item contains a small portion of contractual and personnel costs for Buildings and Grounds employees. E2) Engineering Services 52-520-54-00-5465 a. The FY 26 column includes the potential study of long-term capital needs and sewer rates, if needed. This project was deferred from FY 25. E3) Lincoln Prairie Improvements E4) E5) 52-520-60-00-6024 a. Per the corresponding line item in the water fund and the sewer revenues above, this line - item represents the sanitary sewer extensions to the north and south ends of the Cyrus One project. This project's costs will be covered by the developer at 100%. Sewer Main Replacement Program 52-520-60-00-6025 a. The line -item expenditure represents the dollar amount we can fund for sewer infrastructure as part of the program through FY 30. This line -item was formerly branded as Road to Better Roads. Rte 47 Improv (Kennedy / Water Park Way) 52-520-60-00-6039 a. This line -item is for sewer main relocation for the section of Route 47 expansion generally south of Raging Waves. This project is still under review for City responsibility vs. state responsibility. Preliminarily, we have assumed this is 100% City responsibility. E6) Vehicles 52-520-60-00-6070 a. The FY 26 column includes $60,000 for a new one -ton pickup and $650,000 for the replacement of the City's sewer vacuum truck. The FY 29 column includes funds for a new one -ton pickup truck. 55 E7) Lift Station Rehabilitation 52-520-60-00-6074 a. This is a new line item since last year. The City's sanitary sewer lift stations need equipment and building maintenance, including the replacement or upgrading of generators, roofs, control panels, pumps, transducers, alarm system, driveways, and general building maintenance. We anticipate completing all rehab for all lift stations between FY 26 and FY 30, starting with the Countryside lift station in FY 26. E8) Developer Commitment 52-520-75-00-7505 a. This line -item covers the City's $150,000 commitment to the Bright Farms sewer extension spread out over 4 years thru FY 27. E9) Principal Payment (2022 Bond) 52-520-95-00-8000 E10) Interest Expense (2022 Bond) 52-520-95-00-8050 a. These line -items represent the final payments in the City's original Rob Roy sanitary sewer extension from the mid-2000s. As general item to note, this project and these bonds were the major cause of significant fiscal distress seen in the late 2000s and early 2010s, resulting in the City having to make major project deferrals, staff cuts, fee increases, and a one-year property tax increase of 90% through non -abatement of certain bonds. Retirement of these bonds in FY 26 is a significant milestone for the City and will close a chapter on one of the most difficult periods in the City-organization's history. These are titled with a 2022 bond because the remaining principal on the previous bond was wrapped up into the 2022 City Hall renovation project bond and refinanced. Ell) Transfer to Buildings and Grounds 52-520-99-00-9924 a. This line -item contains future sewer fund transfers to cover the debt service payments on the 2025B bond (PW facility). 56 Parks and Recreation Fund (79) RI) Special Events 79-000-44-00-4402 a. This line -item represents a normal year of all special events run by the Parks and Recreation staff throughout the year, except for Hometown Days which has its own revenue line -item. R2) Child Development 79-000-44-00-4403 a. This line -item represents a normal year of a variety of child -focused programs ran by the Parks and Recreation Department, including Preschool and Ready, Set, Go. (2yr. Old Preschool) R3) Athletics and Fitness 79-000-44-00-4404 a. This line -item includes all athletic programming including Baseball/Softball Leagues, Soccer Leagues, Basketball Leagues, sports camps, and classes. R4) Library Chargeback 79-000-44-00-4482 a. This line -item represents the Library's contribution to the shared public relations / marketing employee between the Parks and Recreation Department and the Library. This position will not be renewed in FY 26. R5) Rental Income 79-000-48-00-4820 a. This line -item includes rental revenue from the licensed buildings on Hydraulic in Riverfront Park, and the cell tower lease at Wheaton Woods Park. R6) Park Rentals 79-000-48-00-4825 a. The revenue generated by this line item is primarily from baseball and football field rental agreements, tournament rentals, and individual park rentals. R7) Hometown Days 79-000-48-00-4843 a. This line -item represents a normal year of Hometown Days programming and has been increased to reflect the additional funds both spent and obtained due to expanding the festival while still accounting to breakeven. R8) Transfer from General Fund 79-000-490-00-4901 a. The Parks and Recreation Fund runs at 0% fund balance by design, which causes the transfers to look out of proportion from past years to future years. Some of the increase in this transfer is also budget format, as the departments are funding different chargebacks for capital and operations. E1) Salaries & Wages (Recreation) 79-795-50-00-5010 a. As discussed in the Items to Note section, this line -item contains a new recreation employee. E2) Program Supplies (Recreation) 79-795-56-00-5606 a. This contains most of the expenses related to the Department running year-round special events, sports leagues, preschool, camps, and recreation program schedule. Expenses include sports league equipment, band fees, signage, preschool curriculum needs etc. 57 Library Fund (82) RI) Property Taxes — Library Ops 82-000-40-00-4000 a. The FY26 column reflects the Board of Trustees' decision at the October 14, 2024, board meeting to levy new construction and the CPI inflationary increment as they have in past years. This figure has been projected to be $1,066,623. R2) Property Taxes — Debt Service 82-000-40-00-4083 a. This is the first time in approximately two decades to not include amounts for Library debt service since the bonds were paid in full at the end of December 2024. This resulted in an estimated average savings for residents of $100 on the Library portion of their p-tax bill. R3) Personal Property Tax- PPRT 82-000-41-00-4120 a. Personal property replacement taxes (PPRT) are revenues collected by the State of Illinois and paid to local governments to replace money that was lost by local governments when their powers to impose personal property taxes on corporations, partnerships, and other business entities were taken away. R4) State Grants 82-000-41-00-4170 a. A Per Capita Grant report is required each year and funds are awarded to libraries to provide funding for the day-to-day operations of qualifying Illinois public libraries. Each year the Director will review the Serving Our Public 4.0: Standards for Illinois Public Libraries with the Board to help with evaluating its progress over several years toward becoming an ideal library for its community. R5) Library Fines 82-000-43-00-4330 a. On May 1, 2022, the Library Board voted to move to becoming a fine free library. The Yorkville Public Library no longer collect money for overdue books that have been returned. This line item is now for fines paid for damaged or lost materials. R6) Library Subscription Cards 82-000-44-00-4401 a. In Illinois, residents living outside the taxing area of a public library (outside of the municipality or library district service area) are considered non-residents for the purpose of library cards. Non-residents have the option to access library services by annually purchasing a library card, which includes reciprocal borrowing privileges, from a participating public library. The sale of a library card to a non-resident is covered by Illinois Statute 75 ILCS 16/30-55.60. R7) Copy Fees 82-000-44-00-4422 a. This is for money collected from the public printers, copies, and fax station. RR R8) Investment Earnings 82-000-45-00-4500 a. This line consists of interest income earned from the investment of Library reserves. R9) Rental Income 82-000-48-00-4850 a. Money collected from the use of the Library's Michelle Pfister Meeting Room. R 10) Miscellaneous Income 82-000-40-00-4850 a. Money collected for copying/faxing services. E 1) Salaries & Wages 82-820-50-00-5010 a. We are proposing a 5% COLA for all employees this fiscal year. I have done a salary study for all departments and positions. Our FT staff are currently paid 13-40% less than the average rate of pay for a library with the population size of 15,000-29,999 people. The plan is to increase this in the next few years to bring them up to competitive wages as part of our new strategic plan. b. This figure also includes hiring another FT employee as our Community Outreach & Marketing Coordinator. For a library of our population size, our FTE should be at 13.4-18.8. We are currently at 10.72. E2) Part-time Salaries 82-820-50-00-5015 a. We are proposing a 5% COLA for all employees this fiscal year. We are currently paying minimum wage for most PT employees where area libraries offer a high wage. The plan is to increase this in the next few years to bring them up to competitive wages as part of our new strategic plan. E3) Retirement Plan Contribution a. 5 FT employees are under the City's benefits plan. E4) Group Health Insurance a. 5 FT employees are under the City's benefits plan. E5) Dental Insurance a. 5 FT employees are under the City's benefits plan. E6) Vision Insurance a. 5 FT employees are under the City's benefits plan. 82-820-52-00-5212 82-820-52-00-5216 82-820-52-00-5223 82-820-52-00-5224 E7) Training & Conferences 82-820-54-00-5412 a. We budget for the Director to attend one state conference each year and one national conference every other year. Department heads attend conferences locally and all PT staff will attend a conference in person every other year. 59 E8) Travel & Lodging 82-820-54-00-5415 a. Same as above E9) Publishing & Advertising 82-820-54-00-5426 a. We purchase YPL branded items to be passed out at community events and outreach visits. E 10) Telecommunications 82-820-54-00-5440 a. Metronet internet services, monthly phone services & leasing equipment, yearly hotspots, monthly phone reimbursement for Director. E 11) Building & Grounds Chargeback 82-820-54-00-5453 a. This expense is for the portion of our maintenance person & Facilities Managers position. E 12) Dues & Subscriptions 82-820-54-00-5460 a. Newspapers, magazines, databases, e-books, movie licenses, museum passes, technology, operational subscriptions, and memberships dues to various organizations. E13) Professional Services 82-820-54-00-5462 a. Yearly maintenance contracts for our public computer operating software and equipment, IT contracted services, maintenance of building access controls, fire & burglar alarm systems, firewall maintenance, yearly treasurer and surety bonds, and all annual building equipment required inspections are paid for with this line item. Also, part of our new strategic plan is to hire a consultant to conduct a facility space needs assessment that will come from this line. E 14) Automation 82-820-54-00-5468 a. Our membership fees for participation in our shared catalog and interlibrary loan. Cost for our mobile app, self -checkout station, and our Boundless e-book services. E15) Utilities E16) 82-820-54-00-5480 a. This is for natural gas services and payments to the Yorkville Bristol Sanitation District. We are under the Ordinance Consideration Account with ComEd and do not pay for electric services. Office Cleaning 82-820-54-00-5488 a. We are under the umbrella of the City's contract for cleaning services. This was a 2-year contract set to expire in September 2025. E 17) Outside Repair & Maintenance 82-820-54-00-5495 a. Our HVAC preventative maintenance and elevator service maintenance are under this line item. Our annual window, gutter, and carpet cleaning services are also represented here. Landscape spring/fall cleanup will be hired out and done annually. This line item also includes various elevator, plumbing, electrical, and miscellaneous repairs. Our HVAC repairs are also listed here. Our building is now 17 years old and we will be seeing a need to replace/repair many items as they come to end of life. E18) Library Programming 82-820-56-00-5671 a. We are fortunate to have Friends of the Library supplement our library programming budget. We utilize their funds raised to hire speakers, presenters, and supplies for programs. What is not covered by the Friends of the Library, comes from this line item. Library Capital Fund (84) RI) Development Fees 84-000-42-00-4214 a. This amount is to be used for building improvement, technology, and materials. E1) Computer Equipment & Software 84-840-56-00-5635 a. The library has created a technology plan to forecast infrastructure upgrades and replacements. We strive to keep our technology on a 5-7 life span, making sure we provide the community with the best technology within our budget. E2) Books a. By FY27, we will have moved this line item into the operating budget. We have gradually increased the Book (82-820-56-00-5686) line each year to phase out this in our capital fund. Several years ago, this item was created because of budget cuts in our operating budget. E3) Building Improvements a. This figure reflects a LED lighting upgrade to 1/2 of the library and a replacement of the HVAC system in our large meeting room space. 61 Countryside TIF Fund (87) R1) Property Taxes 87-000-40-00-4000 a. Station One Smokehouse opened in Feb 2024, which was one of the final lots to be developed in the TIF. It's impact on the Countryside TIF is not assumed in the FY 26 budget proposal and will be amended/updated later after the final property tax bill is calculated. The remaining underdeveloped lot in the TIF district is the Hyatt branded hotel and banquet -hall building pad next to the Holiday Inn Express. Plans have been submitted to the City and work is expected to begin imminently. The developer has requested, and staff has tentatively agreed to a reduced building permit fee on the property, but no other TIF assistance. The property taxes (again, without assuming any revenues from the Hyatt project nor Station One Smokehouse) within the TIF fund are not shown as exceeding the bond obligations within the five-year budget, resulting in a General Fund subsidy shown in FY 30. As we have previously communicated in our audit and budget discussions, the City's General Fund could absorb this deficit and remain within fund balance policy. Downtown TIF Fund (88) R1) Property Taxes 88-880-40-00-4000 a. Properties within the TIF almost doubled in FY 25, driven by growth across many properties as opposed to any specific project. As a general reminder, this TIF expires in FY 30. El) TIF Incentive Payout 88-880-54-00-5425 a. Based on historical payouts, we've set the FY 25 figure at—$67,000. This line -item does not address expected payments to the Williams Group for their projects at Hydraulic and Route 47, but the revenues are also left out. E2) Professional Services 88-880-54-00-5462 a. This line item represents any studies or legal services used by the City in relation to TIF projects or incentive agreements. E3) Project Costs 88-880-60-00-6000 a. The FY 25 column had budgeted funds for land acquisition, but the FS property is in Downtown TIF II and was coded there. Downtown TIF II Fund (89) R1) Property Taxes 89-000-40-00-4000 a. Incremental property taxes increased significantly in FY 26, also driven by growth across many properties as opposed to any specific project. Currently, the incremental property taxes are exceeding the fund expenditures, even with the debt service on the FS property acquisition. El) Project Costs 89-890-54-00-5425 a. The only project receiving TIF incentives as of FY 25 is the old jail redevelopment. The dollar amounts in the columns in the five-year budget proposal reflect the agreement approved by City Council in Summer 2019. 62 Cash Flow — Surplus (Deficit) This section of the budget shows the surpluses and deficits for every fund in the entire budget and can be used to see the City's "overall budget" performance. The total at the bottom of the column for each fiscal year is the basis for whether the City's overall budget is running a surplus or deficit. The FY 25 total projected budget being better than the FY 25 adopted budget is a result of conservative budgeting principles and project deferrals. The underlying budget metrics of strong revenue growth, project deferrals, and tight management control of expenditures in all operating funds are still present. The five-year total budget outlook is generally the same as last year's five-year outlook; the City expects a wide range of surpluses and deficits as it receives bond proceeds from major projects, and then spends those proceeds on the projects in future years. Cash Flow — Fund Balance This section of the budget is directly related to the "Cash Flow — Surplus (Deficit)" section above. Fund balance, by definition, is the accumulated surplus of the City since its founding, and therefore these amounts represent the approximate amount of projected cash the City should expect to have on hand at the end of each fiscal year. As we discussed in the big picture narrative, we expect fund balance in the General Fund to stay around 40% through FY 29, with a moderate deficit currently shown for FY 30. Although the three TIF district funds will weigh down fund balance to —35%. The Water Fund is highly variable for the next three years as we take in federal and state loans for the Lake Michigan water supply project and then pay DWC per our escrow agreement. Of note, these Water Fund numbers are subject to change as updated cash -flow projections are received from DWC, and as the City makes policy decisions on water rates. The Sewer Fund is stable through FY 29 assuming inflationary rate increases. The total at the bottom of each column represents the City's overall aggregate fund balance. The past few years has benchmarked severe fiscal problems at $4M in aggregate fund balance. Like last year's budget proposal, the minimum aggregate fund balance in the five-year projection is $16.9m. In short, the City is in an extremely strong financial position while funding more capital projects than it ever has — which provides us with the flexibility should an economic downturn or similar budget issue present itself. Allocated Items — Aggregated This section carries forward from last year, and contains aggregate costs from all departments, including liability insurance, employee health, dental and vision insurance, property taxes, non -abated property taxes, building permit revenue, employee salaries, other capital projects more than $500,000, etc. 63 United City of Yorkville Revenues & Other Financing Sources by Category Fiscal Year 2026 Other Inter- Licenses & Fines & Charges Investment Reimb- Miscel- Financing Fund FUND Taxes governmental Permits Forfeits for Services Earnings ursements laneous Sources Total (01) General Fund $ 17,404,813 $ 4,535,663 $ 750,000 $ 95,400 $ 2,457,154 $ 400,000 $ 50,000 $ 45,583 $ $ 25,738,613 Special Revenue Funds (15) Motor Fuel Tax - 1,120,830 - - - 5,000 - - 1,125,830 (79) Parks and Recreation - - 795,000 4,000 346,952 2,896,780 4,042,732 (72) Land Cash - - - - - - (87) Countryside TIF 233,985 - 233,985 (88) Downtown TIF 229,923 - 229,923 (89) Downtown TIF II 221,116 - 221,116 (11) Fox Hill SSA 24,000 24,000 (12) Sunflower SSA 22,000 22,000 (42) Debt Service Fund - - - - - - - Capital Project Funds (25) Vehicle & Equipment - - 112,500 10,750 376,666 - - 1,000 107,000 607,916 (23) City -Wide Capital - 44,296 105,000 - 963,050 5,000 4,106,314 - 2,437,018 7,660,678 (24) Buildings & Grounds - - 30,000 341,181 650,000 - 514,408 2,196,406 3,731,995 Enterprise Funds (51) Water 734,400 300,000 - 8,715,451 300,000 2,326,100 115,938 92,028,151 104,520,040 (52) Sewer - - - 2,045,260 20,000 1,779,500 - 663,581 4,508,341 Library Funds (82) Library Operations 1,066,623 40,176 - 1,600 14,500 20,000 - 4,200 40,672 1,187,771 (84) Library Capital - - 50,000 - - 750 - - - 50,750 TOTAL REVENUES $ 19,936,860 $ 6,040,965 $ 1,047,500 $ 107,750 $ 15,708,262 $ 1,404,750 $ 8,261,914 $ 1,028,081 $ 100,369,608 $ 153,905,690 a United City of Yorkville Expenditures & Other Financing Uses by Category Fiscal Year 2026 Other Contractual Capital Developer Debt Financing Fund FUND Salaries Benefits Services Supplies Outlay Contingency Commitments Service Uses Total (01) General Fund $ 7,534,493 $ 4,351,520 $ 7,503,289 $ 361,260 $ - $ 75,000 $ - $ - $ 5,913,051 $ 25,738,613 Special Revenue Funds (15) Motor Fuel Tax - - - 150,000 1,325,000 - - - 1,475,000 (79) Parks and Recreation 1,966,733 714,356 657,242 857,999 - - 4,196,330 (72) Land Cash - - - - - - (87) Countryside TIF - 14,258 - - - - 364,699 378,957 (88) Downtown TIF - 83,822 - 5,000 - - - 88,822 (89) Downtown TIF II - - 32,020 - 5,000 - - 150,000 187,020 (11) Fox Hill SSA - - 65,640 - - - - - 65,640 (12) Sunflower SSA - - 43,640 - - - - - 43,640 (42) Debt Service Fund - - - - - - - - Capital Project Funds (25) Vehicle & Equipment - - 40,250 111,303 1,028,829 - - 71,570 - 1,251,952 (23) City -Wide Capital - - 140,332 165,000 10,315,833 - - 315,138 55,366 10,991,669 (24) Buildings & Grounds 181,423 61,502 157,250 51,500 32,203,172 - 3,491,811 - 36,146,658 Enterprise Funds (51) Water 733,740 341,220 3,913,780 560,662 101,118,562 - - 2,938,899 895,703 110,502,566 (52) Sewer 506,999 245,321 299,250 99,910 4,096,000 - 37,500 1,077,162 895,703 7,257,845 Library Funds (82) Library Operations 597,594 263,264 387,792 75,500 - - - - 1,324,150 (84) Library Capital - - - 43,000 85,000 128,000 TOTAL EXPENDITURES $ 11,520,982 $ 5,977,183 $ 13,338,565 $ 2,476,134 $ 150,182,396 $ 75,000 $ 37,500 $ 8,409,279 $ 7,759,823 $ 199,776,862 65 United City of Yorkville Fund Balance History Fiscal Years 2023 - 2030 FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 FUND Actual Actual Budget Projected Budget Projected Projected Projected Projected (01) General Fund $ 10,996,607 $ 11,317,511 $ 10,996,607 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 9,912,297 Special Revenue Funds (15) Motor Fuel Tax (79) Parks and Recreation (72) Land Cash (87) Countryside TIF (88) Downtown TIF (89) Downtown TIF 11 (11) Fox Hill SSA (12) Sunflower SSA (42) Debt Service Fund Capital Project Funds (25) Vehicle & Equipment (23) City -Wide Capital (24) Buildings & Grounds Enterprise Funds (51) Water (52) Sewer Library Funds (82) Library Operations (84) Library Capital Totals Fund Balance Equivalent 319,840 350,976 125,921 354,814 5,644 243,804 496,532 - 153,598 - (1,175,044) (1,175,727) (1,168,663) (1,173,158) (1,318,130) (1,452,773) (1,582,726) (1,707,223) (1,614,928) (1,570,512) (2,511,902) (1,316,691) (1,175,590) (1,031,487) (884,014) (733,100) (578,672) 87,577 216,129 351,144 228,177 262,273 301,026 344,548 392,954 446,362 37,034 50,777 10,771 61,167 19,527 28,159 36,791 45,423 51,981 11,786 13,131 9,161 10,517 (11,123) (8,491) (4,859) (1,227) 331 1,432,503 1,581,655 193,275 645,728 1,692 - - 4,785,053 5,788,454 1,164,373 3,453,678 122,687 3,934,305 525,557 - - 1,865,907 2,405,630 34,272,751 39,538,751 7,124,088 621,405 76,433 141,816 151,818 3,955,973 6,812,139 17,778,651 9,650,303 3,667,777 2,238,037 6,480,419 6,552,201 10,253,296 2,517,832 3,778,857 2,811,787 4,840,435 2,090,931 1,317,968 883,454 457,850 (79,070) 793,959 882,883 835,892 1,023,292 886,913 849,395 817,388 787,198 751,463 251,559 333,847 (161,999) 129,347 52,097 (63,203) (241,503) (368,303) (437,603) $ 24,509,462 $ 31,282,282 $ 64,707,769 $ 68,917,469 $ 23,046,297 $ 18,051,852 $ 17,768,999 $ 16,885,100 $ 20,472,203 United City of Yorkville Revenues & Other Financing Sources Budget Summary - All Funds Fiscal Years 2023 - 2030 FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 FUND Actual Actual Budget Projected Budget Projected Projected Projected Projected (01) General Fund $ 24,529,614 $ 24,249,564 $ 24,269,791 $ 25,350,499 $ 25,738,613 $ 26,136,407 $ 27,130,686 $ 27,686,068 $ 28,089,481 Special Revenue Funds (15) Motor Fuel Tax 1,257,323 1,131,028 1,067,562 1,143,838 1,125,830 1,145,097 1,326,131 1,349,404 1,373,144 (79) Parks and Recreation 3,221,949 3,544,531 3,365,647 3,545,170 4,042,732 4,712,888 4,746,267 4,908,315 5,123,783 (72) Land Cash - - - - - - - - - (87) Countryside TIF 232,124 226,795 232,465 228,278 233,985 239,835 245,831 251,977 2,088,632 (88) Downtown TIF 100,932 121,458 124,494 224,315 229,923 235,671 241,563 247,602 253,792 (89) Downtown TIF II 97,574 145,465 149,102 215,723 221,116 226,644 232,310 238,118 244,071 (11) Fox Hill SSA 21,501 24,017 24,000 24,030 24,000 24,000 24,000 24,000 24,000 (12) Sunflower SSA 21,000 21,015 21,000 21,026 22,000 23,000 24,000 24,000 24,000 (42) Debt Service Fund 329,798 - - - - - - - - Capital Project Funds (25) Vehicle & Equipment 1,358,100 2,207,952 1,668,774 2,110,344 607,916 1,922,376 2,225,174 1,400,868 1,785,819 (23) City -Wide Capital 5,328,562 3,352,574 3,073,985 4,203,879 7,660,678 11,108,609 1,878,752 3,178,263 2,268,385 (24) Buildings & Grounds 1,275,312 2,114,868 43,388,158 41,296,056 3,731,995 3,292,047 3,345,302 3,817,626 3,743,553 Enterprise Funds (51) Water 6,112,981 18,454,809 48,154,287 39,801,857 104,520,040 58,685,498 54,074,568 16,460,805 18,530,587 (52) Sewer 6,759,789 3,789,190 5,470,606 5,588,596 4,508,341 2,144,307 2,224,903 2,319,218 2,387,433 Library Funds (82) Library Operations 1,844,151 1,893,854 1,962,584 1,994,685 1,187,771 1,241,168 1,286,519 1,330,015 1,369,100 (84) Library Capital 141,177 169,348 50,200 91,500 50,750 50,200 50,200 50,200 50,200 TOTAL REVENUES & TRANSFERS $ 52,631,887 $ 61,446,468 $ 133,022,655 $ 125,839,796 $ 153,905,690 $ 111,187,747 $ 99,056,206 $ 63,286,479 $ 67,355,980 67 United City of Yorkville Expenditures & Other Financing Uses Budget Summary - All Funds Fiscal Years 2023 - 2030 FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 FUND Actual Actual Budget Projected Budget Projected Projected Projected Projected (01) General Fund $ 24,160,109 $ 23,928,660 $ 24,969,791 $ 25,350,499 $ 25,738,613 $ 26,136,407 $ 27,130,686 $ 27,686,068 $ 29,494,695 Special Revenue Funds (15) Motor Fuel Tax 1,206,896 1,099,892 1,190,000 1,140,000 1,475,000 1,150,741 1,326,131 1,349,404 1,373,144 (79) Parks and Recreation 2,978,143 3,291,804 3,907,403 3,888,104 4,196,330 4,712,888 4,746,267 4,908,315 5,123,783 (72) Land Cash 33,843 - - - - - - - - (87) Countryside TIF 224,353 227,477 225,781 225,709 378,957 374,478 375,784 376,474 381,409 (88) Downtown TIF 75,930 77,041 923,967 146,098 88,822 91,568 94,090 96,688 99,364 (89) Downtown TIF II 3,371 16,913 172,000 203,675 187,020 187,891 188,788 189,712 190,663 (11) Fox Hill SSA 6,043 10,274 60,640 13,640 65,640 15,368 15,368 15,368 17,442 (12) Sunflower SSA 11,600 19,670 23,640 23,640 43,640 20,368 20,368 20,368 22,442 (42) Debt Service Fund 329,798 - - - - - - - - Capital Project Funds (25) Vehicle & Equipment 1,317,216 2,058,800 3,326,455 3,046,271 1,251,952 1,924,068 2,225,174 1,400,868 1,785,819 (23) City -Wide Capital 2,709,110 2,349,173 7,688,447 6,538,655 10,991,669 7,296,991 5,287,500 3,703,820 2,268,385 (24) Buildings & Grounds 9,411,658 1,575,145 11,337,961 4,162,935 36,146,658 9,794,730 3,890,274 3,752,243 3,733,551 Enterprise Funds (51) Water 5,948,207 15,598,643 40,206,233 36,963,693 110,502,566 60,115,238 49,832,186 16,389,023 14,829,492 (52) Sewer 5,243,444 2,528,165 6,363,532 4,527,018 7,257,845 2,917,270 2,659,417 2,744,822 2,924,353 Library Funds (82) Library Operations 1,797,103 1,804,930 1,995,272 1,854,276 1,324,150 1,278,686 1,318,526 1,360,205 1,404,835 (84) Library Capital 66,279 87,060 549,000 296,000 128,000 165,500 228,500 177,000 119,500 TOTAL EXPENDITURES & TRANSFERS $ 55,523,103 $ 54,673,647 $ 102,940,122 $ 88,380,213 $ 199,776,862 $ 116,182,192 $ 99,339,059 $ 64,170,378 $ 63,768,877 United City of Yorkville Fiscal Year 2026 Budget Fund Balance Summary Budgeted Beginning Budgeted Budgeted Financing Surplus Ending FUND Fund Balance Revenues Expenditures Sources(Uses) (Deficit) Fund Balance General Fund $ 11,317,511 $ 25,738,613 $ 19,825,562 $ (5,913,051) $ - $ 11,317,511 Special Revenue Funds Motor Fuel Tax 354,814 1,125,830 1,475,000 - (349,170) 5,644 Parks and Recreation 153,598 1,145,952 4,196,330 2,896,780 (153,598) - Land Cash - - - - - - Countryside TIF (1,173,158) 233,985 378,957 (144,972) (1,318,130) Downtown TIF (1,316,691) 229,923 88,822 - 141,101 (1,175,590) Downtown TIF 11 228,177 221,116 187,020 - 34,096 262,273 Fox Hill SSA 61,167 24,000 65,640 - (41,640) 19,527 Sunflower SSA 10,517 22,000 43,640 - (21,640) (11,123) Debt Service Fund - - - - - - Capital Project Funds Vehicle & Equipment 645,728 500,916 1,251,952 107,000 (644,036) 1,692 City -Wide Capital 3,453,678 5,223,660 # 10,936,303 2,381,652 (3,330,991) 122,687 Buildings & Grounds 39,538,751 1,535,589 36,146,658 2,196,406 (32,414,663) 7,124,088 Enterprise Funds * Water 9,650,303 12,491,889 109,606,863 91,132,448 (5,982,526) 3,667,777 * Sewer 4,840,435 3,844,760 6,362,142 (232,122) (2,749,504) 2,090,931 Library Funds Library Operations 1,023,292 1,147,099 1,324,150 40,672 (136,379) 886,913 Library Capital 129,347 50,750 128,000 - (77,250) 52,097 Totals $ 68,917,469 $ 53,536,082 $ 192,017,039 $ 92,609,785 $ (45,871,172) $ 23,046,297 * Fund Balance Equivalent GENERAL FUND (01) The General Fund is the City's primary operating fund. It accounts for major tax revenue used to support administrative and public safety functions FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 15,255,097 $ 15,541,954 $ 15,974,368 $ 16,670,261 $ 17,404,813 $ 17,677,637 $ 17,746,195 $ 18,069,581 $ 18,202,303 Intergovernmental 5,916,027 4,679,896 4,839,133 4,763,369 4,535,663 4,621,515 5,428,226 5,533,784 5,638,715 Licenses & Permits 832,548 914,890 695,000 899,000 750,000 700,000 650,000 600,000 600,000 Fines & Forfeits 100,782 104,162 98,400 83,400 95,400 95,400 95,400 95,400 95,400 Charges for Service 2,067,245 2,213,396 2,243,973 2,312,593 2,457,154 2,616,991 2,782,365 2,958,803 3,147,063 Investment Earnings 288,828 713,609 350,000 534,876 400,000 350,000 350,000 350,000 350,000 Reimbursements 24,071 50,432 20,000 45,000 50,000 43,864 47,500 47,500 25,000 Miscellaneous 45,016 31,225 48,917 42,000 45,583 31,000 31,000 31,000 31,000 Total Revenues $ 24,529,614 $ 24,249,564 $ 24,269,791 $ 25,350,499 $ 25,738,613 $ 26,136,407 $ 27,130,686 $ 27,686,068 $ 28,089,481 Expenditures Salaries $ 5,686,617 $ 6,095,231 $ 6,978,481 $ 6,582,741 $ 7,534,493 $ 7,925,955 $ 8,154,435 $ 8,389,758 $ 8,632,127 Benefits 3,443,027 3,553,135 3,930,229 3,752,434 4,351,520 4,581,225 4,823,790 5,080,614 5,351,539 Contractual Services 6,820,753 7,781,614 9,318,849 9,266,314 7,503,289 8,219,934 8,564,817 7,084,525 6,536,320 Supplies 319,849 319,592 375,120 352,394 361,260 370,705 379,922 394,604 404,677 Contingency - - 75,000 - 75,000 75,000 75,000 75,000 75,000 Total Expenditures $ 16,270,246 $ 17,749,572 $ 20,677,679 $ 19,953,883 $ 19,825,562 $ 21,172,819 $ 21,997,964 $ 21,024,501 $ 20,999,663 Other Financing Uses 7,889,863 6,179,088 4,292,112 5,396,616 5,913,051 4,963,588 5,132,722 6,661,567 8,495,032 Total Expenditures & Transfers $ 24,160,109 $ 23,928,660 $ 24,969,791 $ 25,350,499 $ 25,738,613 $ 26,136,407 $ 27,130,686 $ 27,686,068 $ 29,494,695 Surplus (Deficit) $ 369,505 $ 320,904 $ (700,000) $ - $ - $ - $ - $ - $ (1,405,214) Ending Fund Balance $ 10,996,607 $ 11,317,511 $ 10,996,607 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 9,912,297 45.52% 47.30% 44.04% 44.64% 43.97% 43.30% 41.71 % 40.88% 33.61 % Fund Balance $12,00o r $11,000 0 s ~ $10,000 $9,000 70 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected GENERAL FUND - 01 01-000-40-00-4000 PROPERTY TAXES - CORPORATE LEVY $ 2,220,747 $ 2,340,251 $ 2,518,207 $ 2,526,022 $ 2,585,457 $ 2,635,457 $ 2,685,457 $ 2,735,457 $ 2,785,457 01-000-40-00-4010 PROPERTY TAXES - POLICE PENSION 1,331,704 1,368,276 1,382,106 1,386,285 $ 1,465,973 1,475,000 1,525,000 1,575,000 1,625,000 01-000-40-00-4030 MUNICIPAL SALES TAX 4,618,030 4,873,592 4,916,400 5,348,983 5,658,201 5,771,365 5,886,792 6,004,528 6,124,619 01-000-40-00-4035 NON -HOME RULE SALES TAX 3,756,857 3,803,807 3,844,380 4,115,223 4,336,344 4,423,071 4,511,532 4,601,763 4,693,798 01-000-40-00-4040 ELECTRIC UTILITY TAX 725,062 703,857 735,000 750,000 750,000 750,000 755,000 755,000 760,000 01-000-40-00-4041 NATURAL GAS UTILITY TAX 570,894 435,984 520,000 430,000 500,000 500,000 500,000 500,000 500,000 01-000-40-00-4043 EXCISE TAX 192,810 183,460 169,200 176,000 167,200 158,840 150,898 143,353 136,185 01-000-40-00-4044 TELEPHONE UTILITY TAX 8,340 8,340 8,340 8,340 8,340 8,340 8,340 8,340 8,340 01-000-40-00-4045 CABLE FRANCHISE FEES 286,541 248,858 260,000 215,000 215,000 215,000 215,000 215,000 215,000 01-000-40-00-4050 HOTEL TAX 152,516 155,875 170,000 175,000 175,000 175,000 175,000 175,000 175,000 01-000-40-00-4055 VIDEO GAMING TAX 302,526 308,184 322,875 315,000 321,300 327,726 334,281 340,967 347,786 01-000-40-00-4060 AMUSEMENT TAX 264,883 274,812 275,000 305,000 300,000 305,000 305,000 310,000 310,000 01-000-40-00-4065 ADMISSIONS TAX 208,296 223,356 220,000 258,037 250,000 250,000 - - - 01-000-40-00-4070 BUSINESS DISTRICT TAX - KENDALL MRKT 486,921 488,994 502,860 531,371 541,998 552,838 563,895 575,173 391,118 01-000-40-00-4071 BUSINESS DISTRICT TAX - DOWNTOWN 36,040 32,713 35,000 35,000 35,000 35,000 35,000 35,000 35,000 01-000-40-00-4072 BUSINESS DISTRICT TAX - COUNTRYSIDE 70,953 65,101 70,000 70,000 70,000 70,000 70,000 70,000 70,000 01-000-40-00-4075 AUTO RENTAL TAX 21,977 26,494 25,000 25,000 25,000 25,000 25,000 25,000 25,000 01-000-41-00-4100 STATE INCOME TAX 3,355,846 3,587,615 3,682,143 3,721,333 3,838,688 3,915,462 4,636,803 4,729,539 4,824,130 01-000-41-00-4105 LOCAL USE TAX 882,974 813,159 908,262 740,188 422,047 430,488 509,796 519,992 530,392 01-000-41-00-4106 CANNABIS EXCISE TAX 33,520 33,913 33,591 34,022 35,745 36,102 42,334 42,757 43,185 01-000-41-00-4110 ROAD & BRIDGE TAX 115,949 120,588 120,000 125,619 125,000 125,000 125,000 125,000 125,000 01-000-41-00-4120 PERSONAL PROPERTY TAX 55,258 36,397 40,937 26,518 24,743 25,238 25,743 26,258 26,783 01-000-41-00-4160 FEDERAL GRANTS 1,427,968 19,388 18,200 21,955 22,240 22,025 21,350 23,038 22,025 01-000-41-00-4168 STATE GRANTS - TRAFFIC SIGNAL MAINTENANCE 37,465 51,938 35,000 60,968 50,000 50,000 50,000 50,000 50,000 01-000-41-00-4170 STATE GRANTS 6,020 15,891 - 31,000 16,200 16,200 16,200 16,200 16,200 01-000-41-00-4182 MISC INTERGOVERNMENTAL 1,027 1,007 1,000 1,766 1,000 1,000 1,000 1,000 1,000 01-000-42-00-4200 LIQUOR LICENSES 86,662 91,632 86,000 90,000 90,000 90,000 90,000 90,000 90,000 01-000-42-00-4205 OTHER LICENSES & PERMITS 9,740 12,804 9,000 9,000 10,000 10,000 10,000 10,000 10,000 01-000-42-00-4210 BUILDING PERMITS 736,146 810,454 600,000 800,000 650,000 600,000 550,000 500,000 500,000 01-000-43-00-4310 CIRCUIT COURT FINES 58,931 56,853 53,000 53,000 53,000 53,000 53,000 53,000 53,000 01-000-43-00-4320 ADMINISTRATIVE ADJUDICATION 9,461 18,929 15,000 10,000 12,000 12,000 12,000 12,000 12,000 01-000-43-00-4323 OFFENDER REGISTRATION FEES 440 355 400 400 400 400 400 400 400 01-000-43-00-4325 POLICE TOWS 31,950 28,025 30,000 20,000 30,000 30,000 30,000 30,000 30,000 01-000-44-00-4400 GARBAGE SURCHARGE 1,609,417 1,733,299 1,819,000 1,866,000 1,996,620 2,136,383 2,285,930 2,445,945 2,617,161 01-000-44-00-4405 COLLECTION FEES - SANITARY DISTRICTS 191,474 198,843 185,000 206,000 212,180 218,545 225,101 231,854 238,810 01-000-44-00-4407 LATE PENALTIES - GARBAGE 33,193 37,614 36,380 38,500 39,932 42,728 45,719 48,919 52,343 01-000-44-00-4415 ADMINISTRATIVE CHARGEBACK 225,941 234,338 193,593 193,593 198,422 209,335 215,615 222,085 228,749 71 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected 01-000-44-00-4474 POLICE SPECIAL DETAIL 7,220 9,302 10,000 8,500 10,000 10,000 10,000 10,000 10,000 01-000-45-00-4500 INVESTMENT EARNINGS 278,849 687,997 350,000 530,000 400,000 350,000 350,000 350,000 350,000 01-000-45-00-4555 UNREALIZED GAIN (LOSS) 9,979 25,612 - 4,876 - - - - - 01-000-46-00-4680 REIMB - LIABILITY INSURANCE 10,301 13,342 5,000 - 5,000 5,000 5,000 5,000 5,000 01-000-46-00-4690 REIMB - MISCELLANEOUS 13,770 37,090 15,000 45,000 45,000 38,864 42,500 42,500 20,000 01-000-48-00-4820 RENTAL INCOME 6,100 6,160 6,000 6,000 6,000 6,000 6,000 6,000 6,000 01-000-48-00-4850 MISCELLANEOUS INCOME 38,916 25,065 42,917 36,000 39,583 25,000 25,000 25,000 25,000 Total General Fund Revenues $ 24,529,614 $ 24,249,564 $ 24,269,791 $ 25,350,499 $ 25,738,613 $ 26,136,407 $ 27,130,686 $ 27,686,068 $ 28,089,481 Over Budget $ 1,080,708 72 ADMINISTRATION DEPARTMENT The Administration Department includes both elected official and management expenditures. The executive and legislative branches consist of the Mayor and an eight member City Council. The city administrator is hired by the Mayor with the consent of the City Council. City staff report to the city administrator. It is the role of the city administrator to direct staff in the daily administration of City services. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 520,413 $ 595,631 $ 644,175 $ 621,468 $ 752,497 $ 788,820 $ 810,263 $ 832,337 $ 855,060 Benefits 145,681 160,259 173,639 172,133 208,850 223,996 237,737 252,522 268,277 Contractual Services 170,205 133,334 164,049 151,060 156,658 156,208 168,138 177,156 168,609 Supplies 12,295 21,235 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Total Administration $ 848,594 $ 910,459 $ 996,863 $ 959,661 $ 1,133,005 $ 1,184,024 $ 1,231,138 $ 1,277,015 $ 1,306,946 N $1,400 r @ $1,200 N o $1,000 ~ $800 ~ $600 $400 $200 $0 73 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Administration 01-110-50-00-5001 SALARIES - MAYOR $ 9,800 $ 01-110-50-00-5002 SALARIES - LIQUOR COMM 1,000 01-110-50-00-5005 SALARIES - ALDERMAN 44,600 01-110-50-00-5010 SALARIES - ADMINISTRATION 465,013 01-110-50-00-5015 PART-TIME SALARIES - 01-110-52-00-5212 RETIREMENT PLAN CONTRIBUTION 37,524 01-110-52-00-5214 FICA CONTRIBUTION 36,406 01-110-52-00-5216 GROUP HEALTH INSURANCE 64,338 01-110-52-00-5222 GROUP LIFE INSURANCE 453 01-110-52-00-5223 DENTAL INSURANCE 6,083 01-110-52-00-5224 VISION INSURANCE 877 01-110-54-00-5412 TRAINING & CONFERENCES 10,463 01-110-54-00-5415 TRAVEL & LODGING 8,404 01-110-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 6,920 01-110-54-00-5426 PUBLISHING & ADVERTISING 2,461 01-110-54-00-5430 PRINTING & DUPLICATING 1,105 01-110-54-00-5440 TELECOMMUNICATIONS 36,403 01-110-54-00-5448 FILING FEES 302 01-110-54-00-5451 CODIFICATION 5,158 01-110-54-00-5452 POSTAGE & SHIPPING 487 01-110-54-00-5460 DUES & SUBSCRIPTIONS 25,469 01-110-54-00-5462 PROFESSIONAL SERVICES 15,174 01-110-54-00-5480 UTILITIES 42,293 01-110-54-00-5485 RENTAL & LEASE PURCHASE 2,717 01-110-54-00-5488 OFFICE CLEANING 12,849 01-110-56-00-5610 OFFICE SUPPLIES 12,295 Administration Department Expenditures $ 848,594 18,000 $ 18,288 $ 18,288 $ 18,582 $ 18,881 $ 19,187 $ 1,000 1,000 1,000 1,000 1,000 1,000 71,000 73,680 73,680 74,578 75,493 76,427 505,631 531,207 528,500 638,337 673,446 693,649 - 20,000 - 20,000 20,000 20,000 31,748 31,362 33,000 42,923 46,535 49,318 41,726 45,039 44,000 53,423 56,361 58,052 78,556 88,605 85,936 100,809 108,874 117,584 693 549 633 744 751 759 6,631 7,184 7,664 9,776 10,265 10,778 905 900 900 1,175 1,210 1,246 7,349 17,000 17,000 17,000 17,000 17,000 9,064 10,000 10,000 10,000 10,000 10,000 - 3,624 9,285 3,096 - 9,127 2,470 5,000 3,500 5,000 5,000 5,000 58 3,000 1,500 3,000 3,000 3,000 28,863 20,000 12,000 15,000 15,000 15,000 298 500 500 500 500 500 2,544 10,000 10,000 10,000 10,000 10,000 566 1,000 750 1,000 1,000 1,000 26,912 26,200 26,200 26,200 26,200 26,200 10,488 15,000 15,000 15,000 15,000 15,000 32,537 42,400 36,000 40,280 42,697 45,259 5,196 6,000 5,000 6,000 6,000 6,000 6,989 4,325 4,325 4,582 4,811 5,052 21,235 15,000 15,000 15,000 15,000 15,000 910,459 $ 996,863 $ 959,661 $ 1,133,005 $ 1,184,024 $ 1,231,138 $ - Under Budget $ (37,202) 19,499 $ 19,817 1,000 1,000 77,380 78,351 714,458 735,892 20,000 20,000 52,370 55,560 59,794 61,588 126,991 137,150 767 775 11,317 11,883 1,283 1,321 17,000 17,000 10,000 10,000 15,176 3,485 5,000 5,000 3,000 3,000 15,000 15,000 500 500 10,000 10,000 1,000 1,000 26,200 26,200 15,000 15,000 47,975 50,854 6,000 6,000 5,305 5,570 15,000 15,000 1,277,015 S 1,306,946 74 FINANCE DEPARTMENT The Finance Department is responsible for the accounting, internal controls, external reporting and auditing of all financial transactions. The Finance Department is in charge of preparing for the annual audit, utility billing, receivables, payables, treasury management and payroll and works with administration in the preparation of the annual budget. Personnel are budgeted in the General and Water Funds. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 326,134 $ 363,742 $ 425,401 $ 396,000 $ 467,120 $ 492,812 $ 507,596 $ 522,824 $ 538,509 Benefits 119,604 121,862 158,232 130,245 147,885 158,712 168,616 179,278 190,648 Contractual Services 120,574 140,394 154,953 150,545 156,842 161,497 174,384 171,109 167,320 Supplies 2,067 2,247 2,500 2,500 3,000 3,000 3,000 3,000 3,000 Total Finance $ 568,379 $ 628,245 $ 741,086 $ 679,290 $ 774,847 $ 816,021 $ 853,596 $ 876,211 $ 899,477 $1, 000 $800 r M o $600 s $400 $200 $0 75 Account Number Finance 01-120-50-00-5010 01-120-52-00-5212 01-120-52-00-5214 01-120-52-00-5216 01-120-52-00-5222 01-120-52-00-5223 01-120-52-00-5224 01-120-54-00-5412 01-120-54-00-5414 01-120-54-00-5415 01-120-54-00-5424 01-120-54-00-5430 01-120-54-00-5440 01-120-54-00-5452 01-120-54-00-5460 01-120-54-00-5462 01-120-54-00-5485 01-120-54-00-5488 01-120-56-00-5610 Description SALARIES & WAGES RETIREMENT PLAN CONTRIBUTION FICA CONTRIBUTION GROUP HEALTH INSURANCE GROUP LIFE INSURANCE DENTALINSURANCE VISION INSURANCE TRAINING & CONFERENCES AUDITING SERVICES TRAVEL & LODGING COMPUTER REPLACEMENT CHARGEBACK PRINTING & DUPLICATING TELECOMMUNICATIONS POSTAGE & SHIPPING DUES & SUBSCRIPTIONS PROFESSIONAL SERVICES RENTAL & LEASE PURCHASE OFFICE CLEANING OFFICE SUPPLIES Finance Department Expenditures FY 2023 Actual $ 326,134 $ 26,266 23,588 65,061 370 3,695 624 1,590 28,695 1,622 3,169 2,384 2,177 835 78,043 2,059 2,067 $ 568,379 FY 2024 Actual 363,742 22,847 26,913 67,113 411 4,070 508 2,410 29,300 2,941 2,552 3,186 1,439 570 87,178 5,266 5,552 2,247 628,245 $ FY 2025 Adopted 425,401 25,115 31,560 94,447 484 5,869 757 3,500 32,905 750 2,973 4,000 3,000 2,000 1,500 95,000 5,000 4,325 2,500 741,086 $ Under Budget $ FY 2025 FY 2026 FY 2027 FY 2028 Projected Proposed Projected Projected 396,000 $ 467,120 $ 492,812 $ 507,596 $ 24,500 31,410 34,053 36,090 31,560 34,609 36,512 37,607 67,875 74,169 80,103 86,511 478 564 570 576 5,057 6,334 6,651 6,984 775 799 823 848 3,500 4,000 4,000 4,000 27,505 30,510 31,115 40,000 100 750 750 750 5,065 - 3,821 7,582 3,300 4,000 4,000 4,000 3,250 3,500 3,500 3,500 2,000 2,000 2,000 2,000 1,500 1,500 1,500 1,500 95,000 100,000 100,000 100,000 5,000 6,000 6,000 6,000 4,325 4,582 4,811 5,052 2,500 3,000 3,000 3,000 679,290 $ 774,847 $ 816,021 $ 853,596 $ (61,796) FY 2029 FY 2030 Projected Projected 522,824 $ 538,509 38,323 40,657 38,735 39,897 93,432 100,907 582 588 7,333 7,700 873 899 4,000 4,000 40,000 40,000 750 750 4,054 - 4,000 4,000 3,500 3,500 2,000 2,000 1,500 1,500 100,000 100,000 6,000 6,000 5,305 5,570 3,000 3,000 876,211 $ 899,477 76 POLICE DEPARTMENT The mission of the Yorkville Police Department is to work in partnership with the community to protect life and property, assist neighborhoods with solving their problems and enhance the quality of life in our City. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 3,485,307 $ 3,733,417 $ 4,116,345 $ 3,999,223 $ 4,327,461 $ 4,550,179 $ 4,681,015 $ 4,815,776 $ 4,954,579 Benefits 2,250,876 2,339,791 2,439,414 2,390,802 2,627,678 2,719,369 2,848,769 2,984,361 3,126,136 Contractual Services 278,651 423,448 484,774 490,746 491,560 586,727 780,938 582,484 668,525 Supplies 162,205 144,806 152,120 141,844 152,780 159,091 164,954 176,047 182,280 Total Police $ 6,177,039 $ 6,641,462 $ 7,192,653 $ 7,022,615 $ 7,599,479 $ 8,015,366 $ 8,475,676 $ 8,558,668 $ 8,931,520 $10,000 $9,000 $8,000 ° $7,000 L F $6,000 $5,000 $4,000 $3,000 $2,000 $1,000 $0 77 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Police 01-210-50-00-5008 SALARIES - POLICE OFFICERS $ 2,023,682 $ 2,177,838 $ 2,481,593 $ 2,400,000 $ 2,612,487 $ 2,756,174 $ 2,838,859 $ 2,924,025 $ 3,011,746 01-210-50-00-5011 SALARIES - COMMAND STAFF 545,168 578,647 601,808 601,808 665,716 702,330 723,400 745,102 767,455 01-210-50-00-5012 SALARIES - SERGEANTS 573,255 614,810 633,049 620,000 664,381 700,922 721,950 743,609 765,917 01-210-50-00-5013 SALARIES - POLICE CLERKS 164,708 172,664 185,895 183,500 195,877 201,753 207,806 214,040 220,461 01-210-50-00-5014 SALARIES - CROSSING GUARD 20,530 23,602 30,000 3,915 - - - - - 01-210-50-00-5015 PART-TIME SALARIES 59,206 67,758 70,000 70,000 73,000 73,000 73,000 73,000 73,000 01-210-50-00-5020 OVERTIME 98,758 98,098 114,000 120,000 116,000 116,000 116,000 116,000 116,000 01-210-52-00-5212 RETIREMENT PLAN CONTRIBUTION 13,276 11,604 10,975 12,000 13,171 14,345 14,775 15,689 16,645 01-210-52-00-5213 EMPLOYER CONTRIBUTION - POLICE PENSION 1,334,771 1,378,837 1,386,265 1,386,285 1,465,973 1,475,000 1,525,000 1,575,000 1,625,000 01-210-52-00-5214 FICA CONTRIBUTION 258,918 278,270 307,125 305,000 322,237 339,960 350,159 360,664 371,484 01-210-52-00-5216 GROUP HEALTH INSURANCE 590,268 615,113 673,013 628,297 759,383 820,134 885,745 956,605 1,033,133 01-210-52-00-5222 GROUP LIFE INSURANCE 4,107 4,153 4,318 4,328 4,852 4,901 4,950 5,000 5,050 01-210-52-00-5223 DENTAL INSURANCE 43,330 45,564 51,276 48,507 55,251 58,014 60,915 63,961 67,159 01-210-52-00-5224 VISION INSURANCE 6,206 6,250 6,442 6,385 6,811 7,015 7,225 7,442 7,665 01-210-54-00-5410 TUITION REIMBURSEMENT 3,618 13,266 9,650 9,650 2,412 - - - - 01-210-54-00-5411 POLICE COMMISSION 6,435 15,668 11,200 11,200 11,200 20,000 11,200 11,200 20,000 01-210-54-00-5412 TRAINING & CONFERENCES 23,791 27,866 27,000 37,000 38,000 38,000 38,000 40,000 40,000 01-210-54-00-5413 TRAINING COORDINATOR SERVICES - 27,308 52,000 56,000 39,200 - - - - 01-210-54-00-5415 TRAVEL & LODGING 6,851 10,032 12,900 14,000 14,200 15,000 15,000 17,000 17,000 01-210-54-00-5419 POLICE INFORMATION CENTER SERVICES - - - - 25,000 25,000 25,000 25,000 25,000 01-210-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK 47,825 129,173 152,078 155,714 80,000 161,242 409,620 214,852 285,260 01-210-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 17,627 4,654 3,624 5,065 28,728 39,544 15,172 4,054 32,334 01-210-54-00-5430 PRINTING & DUPLICATING 3,152 2,088 4,400 3,500 4,400 4,400 4,400 4,400 4,400 01-210-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK - - - - - 55,260 42,771 44,474 46,262 01-210-54-00-5440 TELECOMMUNICATIONS 39,451 43,203 43,000 40,000 46,000 47,000 48,000 49,000 50,000 01-210-54-00-5452 POSTAGE & SHIPPING 750 639 1,100 800 1,100 1,100 1,100 1,100 1,100 01-210-54-00-5460 DUES & SUBSCRIPTIONS 11,980 10,430 12,000 12,000 12,000 12,000 12,000 12,000 12,000 01-210-54-00-5462 PROFESSIONAL SERVICES 36,376 40,460 46,000 46,000 75,000 75,000 75,000 75,000 50,000 01-210-54-00-5467 ADJUDICATION SERVICES 14,172 13,522 18,800 18,800 20,000 20,000 20,000 20,000 20,000 01-210-54-00-5469 NEW WORLD & LIVE SCAN 1,995 1,995 2,000 1,995 2,000 2,000 2,000 2,000 2,000 01-210-54-00-5472 KENDALL CO JUVENILE PROBATION 5,173 6,800 6,600 6,600 7,100 7,100 7,100 7,100 7,100 01-210-54-00-5485 RENTAL & LEASE PURCHASE 5,101 10,279 10,000 10,000 10,000 10,000 10,000 10,000 10,000 01-210-54-00-5488 OFFICE CLEANING 12,754 20,258 12,422 12,422 13,220 13,881 14,575 15,304 16,069 01-210-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 41,600 45,807 60,000 50,000 62,000 40,200 30,000 30,000 30,000 01-210-56-00-5600 WEARING APPAREL 15,044 16,295 15,000 15,000 17,000 17,000 17,000 17,000 17,000 01-210-56-00-5610 OFFICE SUPPLIES 4,701 4,392 4,500 4,500 4,500 4,500 4,500 4,500 4,500 01-210-56-00-5620 OPERATING SUPPLIES 41,033 25,202 17,000 17,000 18,000 18,000 18,000 18,000 18,000 01-210-56-00-5650 COMMUNITY SERVICES 3,297 3,834 3,500 3,500 3,500 3,500 3,500 3,500 3,500 01-210-56-00-5690 BALLISTIC VESTS 1,920 6,400 6,400 3,910 4,480 4,050 2,700 6,075 4,050 Account Number 01-210-56-00-5695 01-210-56-00-5696 Description GASOLINE AMMUNITION Police Department Expenditures FY 2023 Actual 87,289 8,921 $ 6,177,039 FY 2024 Actual 80,752 7,931 6,641,462 $ FY 2025 Adopted 97,720 8,000 7,192,653 $ Under Budget $ FY 2025 FY 2026 Projected Proposed 90,000 96,300 7,934 9,000 7,022,615 $ 7,599,479 $ (170,038) FY 2027 Projected 103,041 9,000 8,015,366 $ FY 2028 Projected 110,254 9,000 8,475,676 $ FY 2029 FY 2030 Projected Projected 117,972 126,230 9,000 9,000 8,558,668 $ 8,931,520 79 COMMUNITY DEVELOPMENT DEPARTMENT The primary focus of the Community Development Department is to ensure that all existing and new construction is consistent with the overall development goals of the City which entails short and long-range planning, administration of zoning regulations, building permits issuance and code enforcement. The department also provides staff support to the City Council, Plan Commission, Zoning Board of Appeals and Park Board and assists in the review of all development plans proposed within the United City of Yorkville. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 745,841 $ 740,567 $ 802,901 $ 796,250 $ 1,018,621 $ 1,074,266 $ 1,106,287 $ 1,139,269 $ 1,173,240 Benefits 229,495 230,329 259,618 247,164 361,962 388,719 413,724 440,658 469,429 Contractual Services 306,960 273,730 226,606 213,822 229,398 312,511 322,938 283,620 235,494 Supplies 29,710 22,361 34,200 33,250 24,933 25,663 26,444 27,280 28,175 Total Community Development $ 1,312,006 $ 1,266,987 $ 1,323,325 $ 1,290,486 $ 1,634,914 $ 1,801,159 $ 1,869,393 $ 1,890,827 $ 1,906,338 $2,500 v N $2,000 3 0 F $1,500 $1,000 $500 $0 J FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Community Development 01-220-50-00-5010 SALARIES & WAGES $ 745,841 $ 740,567 $ 802,901 $ 790,000 $ 1,011,721 $ 1,067,366 $ 1,099,387 $ 1,132,369 $ 1,166,340 01-220-50-00-5015 PART-TIME SALARIES - - - 6,250 6,900 6,900 6,900 6,900 6,900 01-220-52-00-5212 RETIREMENT PLAN CONTRIBUTION 60,301 46,776 47,403 49,000 68,030 73,755 78,166 83,003 88,059 01-220-52-00-5214 FICA CONTRIBUTION 55,514 54,967 60,043 60,043 75,525 79,679 82,069 84,531 87,067 01-220-52-00-5216 GROUP HEALTH INSURANCE 101,800 116,271 138,471 124,481 201,426 217,540 234,943 253,738 274,037 01-220-52-00-5222 GROUP LIFE INSURANCE 899 839 916 935 1,227 1,239 1,251 1,264 1,277 01-220-52-00-5223 DENTAL INSURANCE 9,550 10,032 11,321 11,202 13,982 14,681 15,415 16,186 16,995 01-220-52-00-5224 VISION INSURANCE 1,431 1,444 1,464 1,503 1,772 1,825 1,880 1,936 1,994 01-220-54-00-5412 TRAINING & CONFERENCES 4,074 2,244 7,850 3,000 9,500 9,500 9,500 9,500 9,500 01-220-54-00-5415 TRAVEL & LODGING 4,852 1,073 7,000 4,500 8,200 8,200 8,200 8,200 8,200 01-220-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK - - - - - 43,308 - - - 01-220-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 8,428 3,936 3,150 8,441 6,951 10,102 12,859 8,108 4,528 01-220-54-00-5426 PUBLISHING & ADVERTISING 397 1,846 2,500 2,500 2,500 2,500 2,500 2,500 2,500 01-220-54-00-5430 PRINTING & DUPLICATING 915 63 3,000 2,000 3,000 3,000 3,000 3,000 3,000 01-220-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK - - - - - 9,528 7,374 7,668 7,976 01-220-54-00-5440 TELECOMMUNICATIONS 3,890 7,301 7,500 7,500 8,000 8,000 8,000 8,000 8,000 01-220-54-00-5452 POSTAGE & SHIPPING 258 343 500 500 500 500 500 500 500 01-220-54-00-5459 INSPECTIONS 87,120 125,200 145,000 75,000 120,000 120,000 120,000 120,000 120,000 01-220-54-00-5460 DUES & SUBSCRIPTIONS 1,290 2,376 4,000 4,000 4,500 4,500 4,500 4,500 4,500 01-220-54-00-5462 PROFESSIONAL SERVICES 192,143 114,719 30,000 90,000 50,000 77,000 130,000 95,000 50,000 01-220-54-00-5485 RENTAL & LEASE PURCHASE 2,269 7,876 9,000 9,000 9,000 9,000 9,000 9,000 9,000 01-220-54-00-5488 OFFICE CLEANING - 3,607 2,381 2,381 2,522 2,648 2,780 2,919 3,065 01-220-54-00-5490 VEHICLE MAINTENANCE SERVICES 1,324 3,146 4,725 5,000 4,725 4,725 4,725 4,725 4,725 01-220-56-00-5610 OFFICE SUPPLIES 1,785 2,894 2,500 2,500 3,500 3,500 3,500 3,500 3,500 01-220-56-00-5620 OPERATING SUPPLIES 18,342 11,435 21,000 21,000 11,000 11,000 11,000 11,000 11,000 01-220-56-00-5695 GASOLINE 9,583 8,032 10,700 9,750 10,433 11,163 11,944 12,780 13,675 Community Development Department Expenditures $ 1,312,006 1,266,987 $ 1,323,325 $ 1,290,486 $ 1,634,914 $ 1,801,159 $ 1,869,393 $ 1,890,827 $ 1,906,338 Under Budget $ (32,839) PUBLIC WORKS DEPARTMENT - STREET OPERATIONS / HEALTH & SANITATION The Public Works Department is an integral part of the United City of Yorkville. We provide high quality drinking water, efficient disposal of sanitary waste and maintain a comprehensive road and storm sewer network to ensure the safety and quality of life for the citizens of Yorkville. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 601,702 $ 652,572 $ 979,659 $ 761,300 $ 958,794 $ 1,009,878 $ 1,039,274 $ 1,069,552 $ 1,100,739 Benefits 245,113 230,619 369,549 278,300 381,574 409,798 436,654 465,586 496,526 Contractual Services 2,374,766 3,074,016 3,058,054 3,349,810 2,277,415 3,123,666 3,376,334 2,957,841 2,942,828 Supplies 111,441 122,631 166,300 159,800 160,547 162,951 165,524 168,277 171,222 Total Public Works $ 3,333,022 $ 4,079,838 $ 4,573,562 $ 4,549,210 $ 3,778,330 $ 4,706,293 $ 5,017,786 $ 4,661,256 $ 4,711,315 $6,000 m $5,000 M 3 s $4,000 F- $3,000 $2,000 $1,000 $0 Account Number Description Public Works - Street Operations 01-410-50-00-5010 SALARIES & WAGES 01-410-50-00-5015 PART-TIME SALARIES 01-410-50-00-5020 OVERTIME 01-410-52-00-5212 RETIREMENT PLAN CONTRIBUTION 01-410-52-00-5214 FICA CONTRIBUTION 01-410-52-00-5216 GROUP HEALTH INSURANCE 01-410-52-00-5222 GROUP LIFE INSURANCE 01-410-52-00-5223 DENTAL INSURANCE 01-410-52-00-5224 VISION INSURANCE 01-410-54-00-5412 TRAINING & CONFERENCES 01-410-54-00-5415 TRAVEL & LODGING 01-410-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK 01-410-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 01-410-54-00-5435 TRAFFIC SIGNAL MAINTENANCE 01-410-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK 01-410-54-00-5440 TELECOMMUNICATIONS 01-410-54-00-5455 MOSQUITO CONTROL 01-410-54-00-5458 TREE & STUMP MAINTENANCE 01-410-54-00-5462 PROFESSIONAL SERVICES 01-410-54-00-5483 JULIE SERVICES 01-410-54-00-5485 RENTAL & LEASE PURCHASE 01-410-54-00-5488 OFFICE CLEANING 01-410-54-00-5490 VEHICLE MAINTENANCE SERVICES 01-410-56-00-5600 WEARING APPAREL 01-410-56-00-5620 OPERATING SUPPLIES 01-410-56-00-5628 VEHICLE MAINTENANCE SUPPLIES 01-410-56-00-5630 SMALL TOOLS & EQUIPMENT 01-410-56-00-5640 REPAIR & MAINTENANCE 01-410-56-00-5665 JULIE SUPPLIES 01-410-56-00-5695 GASOLINE Public Works - Street Department Expenditures Public Works - Health & Sanitation 01-540-54-00-5441 GARBAGE SERVICES - SENIOR SUBSIDY 01-540-54-00-5442 GARBAGE SERVICES 01-540-54-00-5443 LEAF PICKUP Public Works - Health & Sanitation Department Expenditures Total Public Works - Street & Sanitation Department Expenditures FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected $ 585,881 $ 626,979 $ 909,659 $ 730,000 $ 928,794 $ 979,878 $ 1,009,274 $ 1,039,552 $ 1,070,739 - - 40,000 1,300 - - - - - 15,821 25,593 30,000 30,000 30,000 30,000 30,000 30,000 30,000 48,355 41,038 55,477 48,000 64,471 69,783 73,892 78,398 83,106 45,443 48,959 72,699 58,000 70,915 74,815 77,059 79,371 81,752 138,437 128,163 220,948 157,475 226,507 244,628 264,198 285,334 308,161 1,037 909 1,099 1,263 1,254 1,267 1,280 1,293 1,306 10,387 10,157 17,032 11,998 16,230 17,042 17,894 18,789 19,728 1,454 1,393 2,294 1,564 2,197 2,263 2,331 2,401 2,473 1,311 3,605 10,000 1,500 15,000 15,000 15,000 15,000 15,000 725 2,861 3,000 500 3,000 3,000 3,000 3,000 3,000 549,408 1,113,569 941,887 1,176,032 - 663,896 787,396 213,481 5,000 6,866 - 2,802 5,065 13,897 10,129 10,146 - 15,641 42,176 70,856 60,000 50,000 45,000 45,000 45,000 45,000 45,000 - - - - - 57,166 44,247 46,007 47,856 5,208 5,600 13,700 8,500 13,700 13,700 13,700 13,700 13,700 7,404 7,404 7,774 7,648 8,183 8,592 9,022 9,473 9,947 17,974 13,560 30,000 30,000 30,000 30,000 30,000 30,000 30,000 9,503 7,043 30,000 25,000 30,000 30,000 30,000 30,000 30,000 3,439 3,778 4,500 4,500 4,500 4,500 4,500 4,500 4,500 10,059 8,169 10,000 10,000 10,000 10,000 10,000 10,000 10,000 1,260 1,437 1,801 1,801 1,897 9,000 9,450 9,923 10,419 104,338 85,252 80,000 125,000 65,000 43,550 32,500 32,500 32,500 11,212 6,940 8,000 8,500 10,000 10,000 10,000 10,000 10,000 11,101 9,860 20,000 18,000 20,000 20,000 20,000 20,000 20,000 26,382 45,689 35,000 30,000 35,000 35,000 35,000 35,000 35,000 13,957 8,964 25,000 25,000 15,000 15,000 15,000 15,000 15,000 9,212 22,598 45,000 45,000 45,000 45,000 45,000 45,000 45,000 1,005 1,864 1,200 1,200 1,200 1,200 1,200 1,200 1,200 38,572 26,716 32,100 32,100 34,347 36,751 39,324 42,077 45,022 $ 1,717,927 2,328,956 $ 2,710,972 $ 2,644,946 $ 1,741,092 $ 2,526,160 $ 2,685,413 $ 2,165,999 $ 2,041,050 Under Budget $ (66,026) $ 42,457 $ 47,156 $ 50,290 $ 55,000 $ 58,850 $ 62,970 $ 67,378 $ 72,094 $ 77,141 1,565,018 $ 1,696,046 1,804,020 1,840,000 1,968,800 2,106,616 2,254,079 2,411,865 2,580,696 7,620 7,680 8,280 9,264 9,588 10,547 10,916 11,298 12,428 $ 1,615,095 1,750,882 $ 1,862,590 $ 1,904,264 $ 2,037,238 $ 2,180,133 $ 2,332,373 $ 2,495,257 $ 2,670,265 Over Budget $ 41,674 $ 3,333,022 4,079,838 $ 4,573,562 $ 4,549,210 $ 3,778,330 $ 4,706,293 $ 5,017,786 $ 4,661,256 $ 4,711,315 Under J@ et $ (24,352) ADMINISTRATIVE SERVICES DEPARTMENT The Administrative Services Department accounts for General Fund expenditures that are shared by all departments and cannot be easily classified in one department or the other. These expenditures include such items as tax rebates, shared services, information technology, bad debt, engineering services, legal expenditures and interfund transfers. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Expenditures Salaries $ 7,220 $ 9,302 $ 10,000 $ 8,500 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 Benefits 452,258 470,275 529,777 533,790 623,571 680,631 718,290 758,209 800,523 Contractual Services 3,569,597 3,736,692 5,230,413 4,910,331 4,191,416 3,879,325 3,742,085 2,912,315 2,353,544 Supplies 2,131 6,312 5,000 - 5,000 5,000 5,000 5,000 5,000 Contingency - - 75,000 - 75,000 75,000 75,000 75,000 75,000 Total Expenditures $ 4,031,206 $ 4,222,581 $ 5,850,190 $ 5,452,621 $ 4,904,987 $ 4,649,956 $ 4,550,375 $ 3,760,524 $ 3,244,067 Other FinancineUses 7,889,863 6,179,088 4,292,112 5,396,616 5,913,051 4,963,588 5,132,722 6,661,567 8,495,032 Total Admin Services & Transfers $ 11,921,069 $ 10,401,669 $ 10,142,302 $ 10,849,237 $ 10,818,038 $ 9,613,544 $ 9,683,097 $ 10,422,091 $ 11,739,099 $14,000 $12,000 c $10,000 0 $8,000 $6,000 $4,000 $2,000 $0 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Administrative Services 01-640-50-00-5092 POLICE SPECIAL DETAIL WAGES $ 7,220 $ 9,302 $ 10,000 $ 8,500 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 01-640-52-00-5230 UNEMPLOYMENT INSURANCE 21,197 18,296 25,000 25,000 25,000 25,000 25,000 25,000 25,000 01-640-52-00-5231 LIABILITY INSURANCE 408,518 423,898 470,987 475,000 570,596 627,656 665,315 705,234 747,548 01-640-52-00-5240 RETIREES - GROUP HEALTH INSURANCE 22,464 27,946 33,790 33,790 27,975 27,975 27,975 27,975 27,975 01-640-52-00-5241 RETIREES - DENTAL INSURANCE 60 (43) - - - - - - - 01-640-52-00-5242 RETIREES - VISION INSURANCE 19 178 - - - - - - - 01-640-54-00-5418 PURCHASING SERVICES 11,065 - - - - - - - - 01-640-54-00-5423 IDOR ADMINISTRATION FEE 69,286 69,651 71,081 75,748 79,234 80,710 82,218 83,759 81,423 01-640-54-00-5427 GC HOUSING RENTAL ASSISTANCE 10,242 11,352 11,730 11,541 12,695 13,965 15,361 16,897 18,587 01-640-54-00-5434 GIS CONSORTIUM SERVICES - - 151,247 10,000 120,000 125,000 125,000 130,000 130,000 01-640-54-00-5439 AMUSEMENT TAX REBATE 32,836 15,751 - - - - - - - 01-640-54-00-5449 KENCOM 240,925 216,754 244,649 197,720 217,442 242,794 257,263 272,360 288,346 01-640-54-00-5450 INFORMATION TECHNOLOGY SERVICES 288,383 318,985 475,000 320,000 372,500 495,000 460,000 325,000 325,000 01-640-54-00-5453 BUILDINGS & GROUNDS CHARGEBACK 154,526 218,320 266,358 313,044 280,540 287,182 392,504 256,506 236,974 01-640-54-00-5456 CORPORATE COUNSEL 109,642 149,717 135,000 160,000 160,000 160,000 160,000 160,000 160,000 01-640-54-00-5461 LITIGATION COUNSEL 46,992 111,933 75,000 20,000 75,000 75,000 75,000 75,000 75,000 01-640-54-00-5462 PROFESSIONAL SERVICES 33,273 34,003 38,500 38,793 40,000 40,000 40,000 40,000 40,000 01-640-54-00-5463 SPECIAL COUNSEL 8,554 6,818 30,000 15,000 30,000 30,000 30,000 30,000 30,000 01-640-54-00-5465 ENGINEERING SERVICES 399,880 349,628 42500 439,902 425,000 425,000 425,000 425,000 425,000 01-640-54-00-5473 KENDALL AREA TRANSIT 23,550 23,550 27,201 23,550 32,000 41,000 49,000 51,450 54,023 01-640-54-00-5478 SPECIAL CENSUS - - 900,000 899,950 - - - - - 01-640-54-00-5481 HOTEL TAX REBATE 137,264 140,288 153,000 157,500 157,500 157,500 157,500 157,500 157,500 01-640-54-00-5486 ECONOMIC DEVELOPMENT 172,820 176,205 189,368 189,368 198,836 204,801 210,945 217,273 223,791 01-640-54-00-5491 CITY PROPERTY TAX REBATE 1,370 1,501 1,576 1,534 1,611 1,692 1,777 - - 01-640-54-00-5492 SALES TAX REBATE 1,038,657 1,093,188 1,215,000 1,150,000 1,100,000 600,000 600,000 - - 01-640-54-00-5493 BUSINESS DISTRICT REBATE 582,036 575,072 595,703 623,644 634,058 644,681 655,517 666,570 102,900 01-640-54-00-5494 ADMISSIONS TAX REBATE 208,296 223,356 220,000 258,037 250,000 250,000 - - - 01-640-54-00-5499 BAD DEBT - 620 5,000 5,000 5,000 5,000 5,000 5,000 5,000 01-640-56-00-5625 REIMBURSABLE REPAIRS 2,131 6,312 5,000 - 5,000 5,000 5,000 5,000 5,000 01-640-70-00-7799 CONTINGENCY - - 75,000 - 75,000 75,000 75,000 75,000 75,000 Administrative Services Department Expenditures $ 4,031,206 4,222,581 $ 5,850,190 $ 5,452,621 $ 4,904,987 $ 4,649,956 $ 4,550,375 $ 3,760,524 $ 3,244,067 Under Budget $ (397,569) 01-640-99-00-9923 TRANSFER TO CITY-WIDE CAPITAL $ 2,902,227 $ 1,843,512 $ 449,642 $ 1,555,416 $ 2,437,018 $ 480,229 $ 486,036 $ 1,265,617 $ 1,115,949 01-640-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS 803,877 799,779 387,344 387,344 - 915,593 1,051,846 1,655,357 1,598,446 01-640-99-00-9942 TRANSFER TO DEBT SERVICE 321,373 - - - - - - - - 01-640-99-00-9952 TRANSFER TO SEWER 1,600,356 1,065,723 1,069,096 1,069,096 538,581 - - - - 01-640-99-00-9979 TRANSFER TO PARKS & RECREATION 2,232,541 2,440,844 2,357,728 2,357,728 2,896,780 3,523,197 3,547,699 3,690,726 3,897,524 Account Number Description 01-640-99-00-9982 TRANSFER TO LIBRARY OPERATIONS 01-640-99-00-9987 TRANSFER TO COUNTRYSIDE TIF Other Financing Uses FY 2023 Actual 29,489 FY 2024 Actual 29,230 FY 2025 Adopted 28,302 $ 7,889,863 $ 6,179,088 $ 4,292,112 $ Over Budget $ FY 2025 FY 2026 FY 2027 Projected Proposed Projected 27,032 40,672 44,569 5,396,616 $ 5,913,051 $ 4,963,588 $ 1,104,504 FY 2028 Projected 47,141 5,132,722 $ FY 2029 FY 2030 Projected Projected 49,867 52,757 - 1,830,356 6,661,567 $ 8,495,032 Total General Fund Expenditures $ 16,270,246 $ 17,749,572 $ 20,677,679 $ 19,953,883 $ 19,825,562 $ 21,172,819 $ 21,997,964 $ 21,024,501 $ 20,999,663 Under Budget $ (723,796) (Transfers Out) (7,889,863) (6,179,088) (4,292,112) (5,396,616) (5,913,051) (4,963,588) (5,132,722) (6,661,567) (8,495,032) General Fund Net Transfers $ (7,889,863) $ (6,179,088) $ (4,292,112) $ (5,396,616) $ (5,913,051) $ (4,963,588) $ (5,132,722) $ (6,661,567) $ (8,495,032) Surplus(Deficit) 369,505 320,904 (700,000) - - - - - (1,405,214) Fund Balance $ 10,996,607 $ 11,317,511 $ 10,996,607 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 9,912,297 Fund Balance % 45.52% 47.30% 44.04% 44.64% 43.97% 43.30% 41.71 % 40.88% 33.61 % 86 Fox Hill SSA Fund (11) This fund was created for the purpose of maintaining the common areas of the Fox Hill Estates (SSA 2004-201) subdivision. All money for the fund is derived from property taxes levied on homeowners in the subdivision. FY 2023 Actual FY 2024 Actual FY 2025 Adopted Budget FY 2025 Projected FY 2026 Proposed Budget FY 2027 Projected FY 2028 Projected FY 2029 Projected FY 2030 Projected Revenues Taxes $ 21,501 $ 24,017 $ 24,000 $ 24,030 $ 24,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 Total Revenues $ 21,501 $ 24,017 $ 24,000 $ 24,030 $ 24,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 Expenditures Contractual Services $ 6,043 $ 10,274 $ 60,640 $ 13,640 $ 65,640 $ 15,368 $ 15,368 $ 15,368 $ 17,442 Total Expenditures $ 6,043 $ 10,274 $ 60,640 $ 13,640 $ 65,640 $ 15,368 $ 15,368 $ 15,368 $ 17,442 Surplus (Deficit) $ 15,458 $ 13,743 $ (36,640) $ 10,390 $ (41,640) $ 8,632 $ 8,632 $ 8,632 $ 6,558 Ending Fund Balance $ 37,034 $ 50,777 $ 10,771 $ 61,167 $ 19,527 $ 28,159 $ 36,791 $ 45,423 $ 51,981 612.84% 494.23% 17.76% 448.44% 29.75% 183.23% 239.40% 295.57% 298.02% N $80 Fund Balance a $60 N L0 $40 r $20 $0 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected FOX HILL SSA FUND - 11 11-000-40-00-4000 PROPERTY TAXES $ 21,501 $ 24,017 $ 24,000 $ 24,030 $ 24,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 Fox Hill SSA Revenues 21,501 $ 24,017 $ 24,000 $ 24,030 $ 24,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 Over Budget $ 30 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE $ 6,043 $ 10,274 $ 60,640 $ 13,640 $ 65,640 $ 15,368 $ 15,368 $ 15,368 $ 17,442 Fox Hill SSA Expenditures $ 6,043 $ 10,274 $ 60,640 $ 13,640 $ 65,640 $ 15,368 $ 15,368 $ 15,368 $ 17,442 Under Budget $ (47,000) Surplus(Deficit) 15,458 13,743 (36,640) 10,390 (41,640) 8,632 8,632 8,632 6,558 Fund Balance $ 37,034 $ 50,777 $ 10,771 $ 61,167 $ 19,527 $ 28,159 $ 36,791 $ 45,423 $ 51,981 88 Sunflower SSA Fund (12) This fund was created for the purpose of maintaining the common areas of the Sunflower Estates (SSA 2006-119) subdivision. All money for the fund is derived from property taxes levied on homeowners in the subdivision. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 21,000 $ 21,015 $ 21,000 $ 21,026 $ 22,000 $ 23,000 $ 24,000 $ 24,000 $ 24,000 Total Revenues $ 21,000 $ 21,015 $ 21,000 $ 21,026 $ 22,000 $ 23,000 $ 24,000 $ 24,000 $ 24,000 Expenditures Contractual Services $ 11,600 $ 19,670 $ 23,640 $ 23,640 $ 43,640 $ 20,368 $ 20,368 $ 20,368 $ 22,442 Total Expenditures $ 11,600 $ 19,670 $ 23,640 $ 23,640 $ 43,640 $ 20,368 $ 20,368 $ 20,368 $ 22,442 Surplus (Deficit) $ 9,400 $ 1,345 $ (2,640) $ (2,614) $ (21,640) $ 2,632 $ 3,632 $ 3,632 $ 1,558 Ending Fund Balance $ 11,786 $ 13,131 $ 9,161 $ 10,517 $ (11,123) $ (8,491) $ (4,859) $ (1,227) $ 331 101.60% 66.76% 38.75% 44.49% -25.49% -41.69% -23.86% -6.02% 1.47% N $20 Fund Balance $10 ' s $0 H ($10) ($20) FY 2023 Account Number Description Actual SUNFLOWER SSA FUND - 12 12-000-40-00-4000 PROPERTY TAXES $ 21,000 $ Sunflower SSA Revenues $ 21,000 $ 12-112-54-00-5416 POND MAINTENANCE $ 5,160 $ 12-1 12-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 6,440 Sunflower SSA Expenditures $ 11,600 $ Surplus(Deficit) 9,400 Fund Balance $ 11,786 $ 101.60% FY 2024 FY 2025 FY 2025 Actual Adopted Projected FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Proposed Projected Projected Projected Projected 21,015 $ 21,000 $ 21,026 $ 22,000 $ 23,000 $ 24,000 $ 24,000 $ 24,000 21,015 $ 21,000 $ 21,026 $ 22,000 $ 23,000 $ 24,000 $ 24,000 $ 24,000 Over Budget $ 26 2,580 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 17,090 18,640 $ 18,640 38,640 $ 15,368 $ 15,368 15,368 17,442 19,670 $ 23,640 $ 23,640 $ 43,640 $ 20,368 $ 20,368 $ 20,368 $ 22,442 _ Under Budget $ - 1,345 (2,640) (2,614) (21,640) 2,632 3,632 3,632 1,558 13,131 $ 9,161 $ 10,517 $ (11,123) $ (8,491) $ (4,859) $ (1,227) $ 331 66. 76% 38. 75% 44.49% -25.49% -41. 69% -23.86% -6.02% 1. 47% 90 Motor Fuel Tax Fund (15) The Motor Fuel Tax Fund is used to maintain existing and construct new City owned roadways, alleys and parking lots. The fund also purchases materials used in the maintenance and operation of those facilities FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Intergovernmental $ 1,177,614 $ 1,103,169 $ 1,062,562 $ 1,129,012 $ 1,120,830 $ 1,140,097 S 1,321,131 $ 1,344,404 $ 1,368,144 Investment Earnings 79,709 27,859 5,000 13,500 5,000 5,000 5,000 5,000 5,000 Reimbursements - - - 1,326 - - - - - Total Revenues $ 1,257,323 $ 1,131,028 $ 1,067,562 $ 1,143,838 $ 1,125,830 $ 1,145,097 $ 1,326,131 $ 1,349,404 $ 1,373,144 Expenditures Supplies Capital Outlay $ 125,624 1,081,272 $ 122,122 977,770 $ 190,000 1,000,000 $ 140,000 1,000,000 $ 150,000 1,325,000 $ 150,000 1,000,741 $ 150,000 1,176,131 $ 150,000 1,199,404 $ 150,000 1,223,144 Total Expenditures $ 1,206,896 $ 1,099,892 $ 1,190,000 $ 1,140,000 $ 1,475,000 $ 1,150,741 $ 1,326,131 $ 1,349,404 $ 1,373,144 Surplus (Deficit) $ 50,427 $ 31,136 $ (122,438) $ 3,838 $ (349,170) $ (5,644) $ - $ - $ - Ending Fund Balance $ 319,840 $ 350,976 $ 125,921 $ 354,814 $ 5,644 $ - $ - $ - $ - $400 $300 ♦� $200 $100 $0 Fund Balance 91 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected MOTOR FUEL TAX FUND - 15 15-000-41-00-4112 MOTOR FUEL TAX $ 469,439 488,700 485,138 484,062 464,467 473,756 561,036 572,256 583,702 15-000-41-00-4113 MFT HIGH GROWTH 123,724 157,443 123,724 157,443 157,443 157,443 157,443 157,443 157,443 15-000-41-00-4114 TRANSPORTATION RENEWAL TAX 375,514 457,026 453,700 487,507 498,920 508,898 602,652 614,705 626,999 15-000-41-00-4115 REBUILD ILLINOIS 208,937 - - - - - - - - 15-000-45-00-4500 INVESTMENT EARNINGS 79,709 27,859 5,000 13,500 5,000 5,000 5,000 5,000 5,000 15-000-46-00-4690 REIMB - MISCELLANEOUS - - - 1,326 - - - - - Motor Fuel Tax Revenues $ 1,257,323 $ 1,131,028 $ 1,067,562 $ 1,143,838 $ 1,125,830 $ 1,145,097 $ 1,326,131 $ 1,349,404 $ 1,373,144 Over Budget $ 76,276 15-155-56-00-5618 SALT $ 125,624 $ 122,122 $ 190,000 $ 140,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 15-155-60-00-6025 ROAD TO BETTER ROADS PROGRAM 1,000,000 952,369 1,000,000 1,000,000 1,325,000 1,000,741 1,176,131 1,199,404 1,223,144 15-155-60-00-6028 PAVEMENT STRIPING PROGRAM 50,528 25,401 - - - - - - - 15-155-60-00-6079 ROUTE 47 EXPANSION 30,744 - - - - - - - - Motor Fuel Tax Expenditures $ 1,206,896 $ 1,099,892 $ 1,190,000 $ 1,140,000 $ 1,475,000 $ 1,150,741 $ 1,326,131 $ 1,349,404 $ 1,373,144 Under Budget $ (50,000) Surplus(Deficit) 50,427 31,136 (122,438) 3,838 (349,170) (5,644) - - - Fund Balance $ 319,840 $ 350,976 $ 125,921 $ 354,814 $ 5,644 $ - $ - $ 92 City -Wide Capital Fund (23) The City -Wide Capital Fund is used to maintain existing and construct new public infrastructure, and to fund other improvements that benefit the public FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Intergovernmental $ 29,777 $ 3,113 $ 321,250 $ 419,595 $ 44,296 $ - $ - $ - $ Licenses & Permits 465,106 469,775 103,000 98,000 $ 105,000 105,000 105,000 105,000 105,000 Charges for Service 880,006 906,544 929,575 935,000 $ 963,050 982,311 1,001,957 1,021,996 1,042,436 Investment Earnings 36,964 94,689 20,000 46,600 $ 5,000 50,000 10,000 5,000 5,000 Reimbursements 1,014,482 34,941 1,250,518 1,149,268 $ 4,106,314 396,600 275,759 780,650 - Total Revenues $ 2,426,335 $ 1,509,062 $ 2,624,343 $ 2,648,463 $ 5,223,660 $ 1,533,911 $ 1,392,716 $ 1,912,646 $ 1,152,436 Other Financing Sources 2,902,227 1,843,512 449,642 1,555,416 $ 2,437,018 9,574,698 486,036 1,265,617 1,115,949 Total Revenues and Transfers $ 5,328,562 $ 3,352,574 $ 3,073,985 $ 4,203,879 $ 7,660,678 $ 11,108,609 $ 1,878,752 $ 3,178,263 $ 2,268,385 Expenditures Contractual Services $ 75,921 $ 140,673 $ 227,675 $ 222,675 $ 140,332 $ 243,391 $ 157,497 $ 166,587 $ 176,222 Supplies 78,460 69,375 100,000 111,000 165,000 165,000 165,000 165,000 165,000 Capital Outlay 2,131,182 1,721,460 6,940,000 5,784,208 10,315,833 5,728,259 3,797,605 2,210,246 756,856 Debt Service 319,338 313,038 316,738 316,738 315,138 1,105,603 1,112,450 1,106,900 1,115,150 Total Expenditures $ 2,604,901 $ 2,244,546 $ 7,584,413 $ 6,434,621 $ 10,936,303 $ 7,242,253 $ 5,232,552 $ 3,648,733 $ 2,213,228 Other Financing Uses 104,209 104,627 104,034 104,034 55,366 54,738 54,948 55,087 55,157 Total Expenditures & Transfers $ 2,709,110 $ 2,349,173 $ 7,688,447 $ 6,538,655 $ 10,991,669 $ 7,296,991 $ 5,287,500 $ 3,703,820 $ 2,268,385 Surplus (Deficit) $ 2,619,452 $ 1,003,401 $ (4,614,462) $ (2,334,776) $ (3,330,991) $ 3,811,618 $ (3,408,748) $ (525,557) $ - Ending Fund Balance $ 4,785,053 $ 5,788,454 $ 1,164,373 $ 3,453,678 $ 122,687 $ 3,934,305 $ 525,557 $ - $ - $8,000 $6,000 r $4,000 $2,000 $0 Fund Balance 93 Account Number Description CITY-WIDE CAPITAL FUND - 23 23-000-41-00-4160 FEDERAL GRANTS - ARPA DRAINAGE DISTRICT 23-000-41-00-4163 FEDERAL GRANTS - STP BRISTOL RIDGE 23-000-41-00-4165 FEDERAL GRANTS - STP VAN EMMON 23-000-42-00-4210 BUILDING PERMITS 23-000-42-00-4214 DEVELOPMENT FEES - CW CAPITAL 23-000-42-00-4222 ROAD CONTRIBUTION FEES 23-000-44-00-4440 ROAD INFRASTRUCTURE FEES 23-000-45-00-4500 INVESTMENT EARNINGS 23-000-46-00-4606 REIMB - COM ED 23-000-46-00-4612 REIMB - GRANDE RESERVE IMPROVEMENTS 23-000-46-00-4618 REIMB - BRISTOL BAY ANNEX 23-000-46-00-4619 REIMB - FAXON & BEECHER ROADS 23-000-46-00-4624 REIMB - WHISPERING MEADOWS 23-000-46-00-4636 REIMB - RAINTREE VILLAGE 23-000-46-00-4690 REIMB - MISCELLANEOUS City -Wide Capital Revenues 23-000-49-00-4900 BOND PROCEEDS 23-000-49-00-4903 PREMIUM ON BOND ISSUANCE 23-000-49-00-4901 TRANSFER FROM GENERAL Other Financing Sources Total City -Wide Capital Revenues & Transfers City -Wide Capital Expenditures 23-230-54-00-5402 BOND ISSUANCE COSTS 23-230-54-00-5462 PROFESSIONAL SERVICES 23-230-54-00-5465 ENGINEERING SERVICES 23-230-54-00-5482 STREET LIGHTING 23-230-54-00-5498 PAYING AGENT FEES 23-230-54-00-5499 BAD DEBT 23-230-56-00-5619 SIGNS 23-230-56-00-5632 ASPHALT PATCHING 23-230-56-00-5637 SIDEWALK CONSTRUCTION SUPPLIES 23-230-56-00-5642 STREET LIGHTING & OTHER SUPPLIES 23-230-60-00-6005 FOX HILL IMPROVEMENTS 23-230-60-00-6012 MILL ROAD IMPROVEMENTS 23-230-60-00-6016 US 34 (CENTER / ELDAMAIN RD) PROJECT 23-230-60-00-6025 ROAD TO BETTER ROADS (RTBR) PROGRAM FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected $ - $ - $ 275,000 $ 419,595 $ - $ - $ - $ - $ - 29,777 3,113 2,250 - - - - - - - - 44,000 - 44,296 - - - - 276,710 226,244 - - - - - - - 14,396 11,531 3,000 18,000 5,000 5,000 5,000 5,000 5,000 174,000 232,000 100,000 80,000 100,000 100,000 100,000 100,000 100,000 880,006 906,544 929,575 935,000 963,050 982,311 1,001,957 1,021,996 1,042,436 36,964 94,689 20,000 46,600 5,000 50,000 10,000 5,000 5,000 - - 90,000 50,000 - - 75,759 - - 976,593 16,284 960,000 114,500 1,050,000 225,000 200,000 780,650 - - - - - - 171,600 - - - - - - 195,000 2,880,000 - - - - - - - 583,686 176,314 - - - - 4,377 - 200,518 200,518 - - - - - 33,512 18,657 - 5,564 - - - - - $ 2,426,335 $ 1,509,062 $ 2,624,343 $ 2,648,463 $ 5,223,660 $ 1,533,911 $ 1,392,716 $ 1,912,646 $ 1,152,436 Over Budget $ 24,120 - - - - - 8,625,000 - - - - - - - - 469,469 - - - 2,902,227 1,843,512 449,642 1,555,416 2,437,018 480,229 486,036 1,265,617 1,115,949 $ 2,902,227 $ 1,843,512 $ 449,642 $ 1,555,416 $ 2,437,018 $ 9,574,698 $ 486,036 $ 1,265,617 $ 1,115,949 Over Budget $ 1,105,774 $ 5,328,562 $ 3,352,574 $ 3,073,985 $ 4,203,879 $ 7,660,678 $ 11,108,609 $ 1,878,752 $ 3,178,263 $ 2,268,385 Over Budget' $ 1,129,894 . 94,469 $ - $ - $ - 1,024 1,000 5,000 - - - - - - 14,054 - 90,000 90,000 - - - - - 59,880 138,890 127,200 127,200 134,832 142,922 151,497 160,587 170,222 475 475 475 475 500 1,000 1,000 1,000 1,000 488 308 5,000 5,000 5,000 5,000 5,000 5,000 5,000 17,162 11,002 20,000 30,000 40,000 40,000 40,000 40,000 40,000 9,715 - 10,000 4,000 5,000 5,000 5,000 5,000 5,000 5,906 3,296 15,000 7,000 20,000 20,000 20,000 20,000 20,000 45,677 55,077 55,000 70,000 100,000 100,000 100,000 100,000 100,000 135,732 - 30,000 30,000 - - - - - 448,532 - - - - - - - - - - 107,000 - 107,000 - - - - 654,891 907,111 872,000 654,748 355,000 679,259 453,869 430,596 406,856 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected 23-230-60-00-6028 RTBR PROGRAM - SUBDIVISION PAVING - - 3,750,000 4,075,766 3,810,565 3,357,000 2,365,000 - - 23-230-60-00-6032 BRISTOL RIDGE ROAD IMPROVEMENTS 128,958 6,832 13,000 5,000 10,000 - - - - 23-230-60-00-6034 DRAINAGE DISTRICT IMPROVEMENTS - - 275,000 419,595 - - - - - 23-230-60-00-6035 RTE 47 IMPROV (WATER PARK WAY / JERICHO) - - 150,000 - 171,908 - 42,977 - - 23-230-60-00-6039 RTE 47 IMPROV (KENNEDY / WATER PARK WAY) - - 180,000 - 200,000 200,000 200,000 - - 23-230-60-00-6040 KENNEDY ROAD (EMERALD LN / FREEDOM DR) - - 125,000 114,500 215,000 225,000 200,000 780,650 - 23-230-60-00-6041 SIDEWALK REPLACEMENT PROGRAM 171,753 153,100 200,000 165,484 450,000 400,000 200,000 200,000 200,000 23-230-60-00-6044 RTE 47 & RTE 71 IMPROV (RT 71 / CATON FARM) - - 90,000 - 100,000 100,000 100,000 - - 23-230-60-00-6045 TREE REPLACEMENT PROGRAM - - 30,000 12,500 50,000 100,000 100,000 100,000 100,000 23-230-60-00-6046 FAXON & BEECHER ROAD IMPROVEMENTS - - - 195,000 2,955,000 - - - - 23-230-60-00-6049 ADAMS & VAN EMMON IMPROVEMENTS - - - - 360,000 - - - - 23-230-60-00-6058 ROUTE 71 (RTE 47 / RTE 126) PROJECT - - 26,000 - 26,000 - - - - 23-230-60-00-6059 US 34 (IL 47 / ORCHARD RD) PROJECT - 99,832 - - - - - - - 23-230-60-00-6061 WHISPERING MEADOWS - STORM SEWER PROJECT - - - 27,000 346,710 - - - - 23-230-60-00-6062 PRAIRIE POINTE PEDESTRIAN BRIDGE - - 50,000 - 50,000 - - - - 23-230-60-00-6064 RTE 126 & MILL INTERSECTION IMPROVEMENTS - - - - - - 60,000 699,000 - 23-230-60-00-6069 QUIET ZONE PROJECTS - - - - 96,000 - - - 50,000 23-230-60-00-6071 BASELINE ROAD IMPROVEMENTS 36,900 515,964 - - - - - - - 23-230-60-00-6085 CORNEILS ROAD IMPROVEMENTS - - 90,000 50,000 - - 75,759 - - 23-230-60-00-6087 KENNEDY ROAD (FREEDOM PLACE) 101,671 15,738 835,000 - 835,000 - - - - 23-230-60-00-6088 KENNEDY ROAD (NORTH) 420,836 546 - - - - - - - 23-230-60-00-6089 VAN EMMON STREET IMPROVEMENTS - 22,337 65,000 34,615 147,650 - - - - 23-230-60-00-6094 KENNEDY ROAD BIKE TRAIL 31,909 - - - - - - - - 23-230-60-00-6098 BRISTOL BAY SUBDIVISION - - 52,000 - 30,000 667,000 - - - Debt Service - 2026 Bond 23-230-76-00-8000 PRINCIPAL PAYMENT - - - - - 525,000 415,000 435,000 460,000 23-230-76-00-8050 INTEREST PAYMENT - - - - - 267,215 376,250 355,500 333,750 Debt Service - 2014A Bond 23-230-78-00-8000 PRINCIPAL PAYMENT 210,000 210,000 220,000 220,000 225,000 230,000 245,000 250,000 265,000 23-230-78-00-8050 INTEREST PAYMENT 109,338 103,038 96,738 96,738 90,138 83,388 76,200 66,400 56,400 City -Wide Capital Expenditures $ 2,604,901 $ 2,244,546 $ 7,584,413 $ 6,434,621 $ 10,936,303 $ 7,242,253 $ 5,232,552 $ 3,648,733 $ 2,213,228 Under Budget $ (1,149,792) 23-230-99-00-9951 TRANSFER TO WATER $ 104,209 $ 104,627 $ 104,034 $ 104,034 55,366 $ 54,738 $ 54,948 $ 55,087 $ 55,157 Other Financing Uses $ 104,209 $ 104,627 $ 104,034 $ 104,034 $ 55,366 $ 54,738 $ 54,948 $ 55,087 $ 55,157 Under Budget $ - City -Wide Capital Expenditures & Transfers $ 2,709,110 $ 2,349,173 $ 7,688,447 $ 6,538,655 $ 10,991,669 $ 7,296,991 $ 5,287,500 $ 3,703,820 $ 2,268,385 Under Budget $ (1,149,792) Total City -Wide Capital Fund Expenditures $ 2,604,901 $ 2,244,546 $ 7,584,413 $ 6,434,621 $ 10,936,303 $ 7,242,253 $ 5,232,552 $ 3,648,733 $ 2,213,228 Under Budget $ (1,149,792) 95 Account Number Description Transfers In (Transfers Out) FY 2023 FY 2024 Actual Actual $ 2,902,227 $ 1,843,512 $ (104,209) (104,627) FY 2025 FY 2025 FY 2026 FY 2027 Adopted Projected Proposed Projected 449,642 $ 1,555,416 $ 2,437,018 $ 9,574,698 $ (104,034) (104,034) (55,366) (54,738) City -Wide Capital Fund Net Transfers $ 2,798,018 $ 1,738,885 $ 345,608 $ 1,451,382 $ 2,381,652 $ 9,519,960 $ Surplus(Deficit) 2,619,452 1,003,401 (4,614,462) (2,334,776) (3,330,991) 3,811,618 Fund Balance $ 4,785,053 $ 5,788,454 $ 1,164,373 $ 3,453,678 $ 122,687 $ 3,934,305 $ FY 2028 FY 2029 FY 2030 Projected Projected Projected 486,036 $ 1,265,617 $ 1,115,949 (54,948) (55,087) (55,157) 431,088 $ 1,210,530 $ 1,060,792 (3,408,748) (525,557) - 525,557 $ - $ - 96 Buildings & Grounds Fund (24) The Buildings & Grounds Fund was created in Fiscal Year 2022 and is used to maintain existing and construct new municipal owned buildings FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Licenses & Permits $ 168,005 $ 292,366 $ 30,000 $ 170,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 Charges for Service 199,586 280,386 320,039 378,697 341,181 352,088 459,588 325,399 308,405 Investment Earnings 47,981 39,191 600,000 175,000 650,000 200,000 10,000 15,000 15,000 Miscellaneous 55,863 3,146 514,408 - 514,408 - - - - Total Revenues $ 471,435 $ 615,089 $ 1,464,447 $ 723,697 $ 1,535,589 $ 582,088 $ 499,588 $ 370,399 $ 353,405 Other Financing Sources 803,877 1,499,779 41,923,711 40,572,359 2,196,406 2,709,959 2,845,714 3,447,227 3,390,148 Total Revenues and Transfers $ 1,275,312 $ 2,114,868 $ 43,388,158 $ 41,296,056 $ 3,731,995 $ 3,292,047 $ 3,345,302 $ 3,817,626 $ 3,743,553 Expenditures Salaries $ 62,741 $ 149,698 $ 170,331 $ 165,750 $ 181,423 $ 191,346 $ 197,056 $ 202,938 $ 208,996 Benefits 13,409 47,200 51,756 61,767 61,502 66,061 70,219 74,694 79,471 Contractual Services 241,287 114,203 596,517 440,278 157,250 164,882 163,305 160,317 160,440 Supplies 50,660 54,618 66,500 81,500 51,500 51,500 51,500 51,500 51,500 Capital Outlay 8,238,317 409,647 8,542,000 2,609,916 32,203,172 6,081,997 170,000 28,200 - Debt Service 805,244 799,779 1,910,857 803,724 3,491,811 3,238,944 3,238,194 3,234,594 3,233,144 Total Expenditures $ 9,411,658 $ 1,575,145 $ 11,337,961 $ 4,162,935 $ 36,146,658 $ 9,794,730 $ 3,890,274 $ 3,752,243 $ 3,733,551 Surplus (Deficit) $ (8,136,346) $ 539,723 $ 32,050,197 $ 37,133,121 $ (32,414,663) $ (6,502,683) $ (544,972) $ 65,383 $ 10,002 Ending Fund Balance $ 1,865,907 $ 2,405,630 $ 34,272,751 $ 39,538,751 $ 7,124,088 $ 621,405 $ 76,433 $ 141,816 $ 151,818 N $50,000 Fund Balance a r, $40,000 'o $30,000 s ~ $20,000 $10,000 $0 97 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected BUILDINGS & GROUNDS FUND - 24 24-000-42-00-4218 DEVELOPMENT FEES - MUNICIPAL BLDG $ 168,005 $ 292,366 $ 30,000 $ 170,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 24-000-44-00-4416 BUILDINGS & GROUNDS CHARGEBACK 199,586 280,386 320,039 378,697 341,181 352,088 459,588 325,399 308,405 24-000-45-00-4500 INVESTMENT EARNINGS 47,981 39,191 600,000 175,000 650,000 200,000 10,000 15,000 15,000 24-000-48-00-4850 MISCELLANEOUS INCOME 55,863 3,146 514,408 - 514,408 - - - - Buildings & Grounds Revenues $ 471,435 $ 615,089 $ 1,464,447 $ 723,697 $ 1,535,589 $ 582,088 $ 499,588 $ 370,399 $ 353,405 Under B 24-000-49-00-4900 BOND PROCEEDS - - 39,210,000 38,650,000 - - - - - 24-000-49-00-4901 TRANSFER FROM GENERAL 803,877 799,779 387,344 387,344 - 915,593 1,051,846 1,655,357 1,598,446 24-000-49-00-4903 PREMIUM ON BOND ISSUANCE - - 1,184,017 1,535,015 - - - - 24-000-49-00-4910 SALE OF CAPITAL ASSETS - 700,000 405,000 - 405,000 - - - - 24-000-49-00-4951 TRANSFER FROM WATER - - 368,675 - 895,703 897,183 896,934 895,935 895,851 24-000-49-00-4952 TRANSFER FROM SEWER - - 368,675 - 895,703 897,183 896,934 895,935 895,851 Other Financing Sources $ 803,877 $ 1,499,779 $ 41,923,711 $ 40,572,359 $ 2,196,406 $ 2,709,959 $ 2,845,714 $ 3,447,227 $ 3,390,148 Under Budget Buildings & Grounds Revenues & Transfers $ 1,275,312 $ 2,114,868 $ 43,388,158 $ 41,296,056 $ 3,731,995 $ 3,292,047 $ 3,345,302 $ 3,817,626 $ 3,743,553 Under Budget 11MI6& (2,092,102) Building & Grounds Expenditures 24-216-50-00-5010 SALARIES & WAGES $ 60,247 $ 149,445 $ 169,331 $ 165,000 $ 180,423 $ 190,346 $ 196,056 $ 201,938 $ 207,996 24-216-50-00-5020 OVERTIME 2,494 253 1,000 750 1,000 1,000 1,000 1,000 1,000 24-216-52-00-5212 RETIREMENT PLAN CONTRIBUTION 5,155 9,512 10,056 10,250 12,199 13,153 13,940 14,802 15,704 24-216-52-00-5214 FICA CONTRIBUTION 5,098 11,508 12,827 12,827 13,568 14,314 14,743 15,185 15,641 24-216-52-00-5216 GROUP HEALTH INSURANCE 1,950 22,881 25,221 35,033 31,886 34,437 37,192 40,167 43,380 24-216-52-00-5222 GROUP LIFE INSURANCE 123 332 248 253 282 305 308 311 314 24-216-52-00-5223 DENTAL INSURANCE 931 2,618 3,016 3,016 3,167 3,420 3,591 3,771 3,960 24-216-52-00-5224 VISION INSURANCE 152 349 388 388 400 432 445 458 472 24-216-54-00-5402 BOND ISSUANCE COSTS - - 394,017 185,015 - - - - - 24-216-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK - - - 55,000 - - - - - 24-216-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK - 1,959 - 1,688 - 3,821 3,105 - - 24-216-54-00-5432 FACILITY MANAGEMENT SERVICES 61,914 - - - - - - - - 24-216-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK - - - - - 3,811 2,950 3,067 3,190 24-216-54-00-5440 TELECOMMUNICATIONS 3,151 1,050 1,500 1,100 1,250 1,250 1,250 1,250 1,250 24-216-54-00-5446 PROPERTY & BLDG MAINT SERVICES 175,711 97,900 195,000 195,000 150,000 150,000 150,000 150,000 150,000 24-216-54-00-5462 PROFESSIONAL SERVICES 36 12,819 5,000 2,000 5,000 5,000 5,000 5,000 5,000 24-216-54-00-5498 PAYING AGENT FEES 475 475 1,000 475 1,000 1,000 1,000 1,000 1,000 24-216-56-00-5600 WEARING APPAREL 1,747 810 1,500 1,500 1,500 1,500 1,500 1,500 1,500 24-216-56-00-5656 PROPERTY & BLDG MAINT SUPPLIES 48,913 53,808 65,000 80,000 50,000 50,000 50,000 50,000 50,000 24-216-60-00-6017 PROPERTY ACQUISITION - - 1,750,000 - 1,750,000 - - - - 24-216-60-00-6020 BUILDING IMPROVEMENTS - - 82,000 82,000 80,000 72,000 170,000 28,200 - 24-216-60-00-6030 CITY HALL IMPROVEMENTS 6,841,632 283,241 - 198,903 - - - - - FY 2023 Account Number Description Actual 24-216-60-00-6042 PUBLIC WORKS / PARKS FACILITY 1,396,685 Debt Service - 2021 Bond 24-216-82-00-8000 PRINCIPAL PAYMENT 320,000 24-216-82-00-8050 INTEREST PAYMENT 223,900 Debt Service - 2025B Bond 24-216-84-00-8000 PRINCIPAL PAYMENT - 24-216-84-00-8050 INTEREST PAYMENT - Debt Service - 2022 Bond 24-216-95-00-8000 PRINCIPAL PAYMENT 250,000 24-216-95-00-8050 INTEREST PAYMENT 11,344 Building & Grounds Expenditures $ 9,411,658 $ Transfers In $ 803,877 $ FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Adopted Projected Proposed Projected Projected Projected Projected 126,406 6,710,000 2,329,013 30,373,172 6,009,997 - - - 330,000 345,000 345,000 360,000 375,000 390,000 405,000 420,000 211,100 197,900 197,900 184,100 169,700 154,700 139,100 122,900 - - - 1,105,000 915,000 960,000 1,005,000 1,055,000 - 1,107,133 - 1,584,799 1,779,244 1,733,494 1,685,494 1,635,244 250,000 255,000 255,000 255,000 - - - - 8,679 5,824 5,824 2,912 - - - - 1,575,145 $ 11,337,961 $ 4,162,935 $ 36,146,658 $ 9,794,730 $ 3,890,274 $ 3,752,243 $ 3,733,551 Under Budget $ (7,175,026) 1,499,779 $ 41,923,711 $ 40,572,359 $ 2,196,406 $ 2,709,959 $ 2,845,714 $ 3,447,227 $ 3,390,148 Building & Grounds Fund Net Transfers $ 803,877 $ 1,499,779 $ 41,923,711 $ 40,572,359 $ 2,196,406 $ 2,709,959 $ Surplus(Deficit) (8,136,346) 539,723 32,050,197 37,133,121 (32,414,663) (6,502,683) Fund Balance $ 1,865,907 $ 2,405,630 $ 34,272,751 $ 39,538,751 $ 7,124,088 $ 621,405 $ 2,845,714 $ 3,447,227 $ 3,390,148 (544,972) 65,383 10,002 76,433 $ 141,816 $ 151,818 99 Vehicle and Equipment Fund (25) This fund was created in Fiscal Year 2014, consolidating the Police Capital, Public Works Capital and Park & Recreation Capital funds. The General Govemment function was added in Fiscal Year 2019 to account for administrative vehicle and City-wide computer purchases. This fund primarily derives its revenue from monies collected from building permits and development fees, in addition to functional chargebacks. The revenue is primarily used to purchase vehicles and equipment for use in the operations of the Police, General Government, Public Works and Parks & Recreation Departments. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Intergovernmental $ - $ 240,177 $ - $ - $ - $ - $ - $ - $ - Licenses & Permits 155,950 263,473 115,000 135,000 112,500 112,500 112,500 112,500 112,500 Fines & Forfeits 11,585 13,150 10,800 10,750 10,750 10,750 10,750 10,750 10,750 Charges for Service 876,986 1,540,601 1,444,474 1,918,358 376,666 1,721,126 1,929,924 1,170,618 1,169,736 Reimbursements 44,512 52,096 - - - - 90,000 - 360,000 Miscellaneous 3,189 49,489 500 14,236 1,000 1,000 1,000 1,000 71,833 Total Revenues $ 1,092,222 $ 2,158,986 $ 1,570,774 $ 2,078,344 $ 500,916 $ 1,845,376 $ 2,144,174 $ 1,294,868 $ 1,724,819 Other Financing Sources 265,878 48,966 98,000 32,000 107,000 77,000 81,000 106,000 61,000 Total Revenues and Transfers $ 1,358,100 $ 2,2079952 $ 196689774 $ 291109344 $ 607,916 $ 1,9229376 $ 292259174 $ 194009868 $ 197859819 Vehicle Maint Expenditures Salaries $ - $ - $ - $ - $ - $ 50,000 $ 103,000 $ 106,090 $ 109,273 Benefits 25,082 51,863 54,935 58,224 Capital Outlay 125,000 - - - Sub -Total Expenditures $ - $ - $ - $ - $ - $ 200,082 $ 154,863 $ 161,025 $ 1679497 Police Capital Expenditures Contractual Services $ 61,152 $ 30,682 $ 65,750 $ 62,000 $ 37,750 $ 37,750 $ 160,750 $ 70,750 $ 115,750 Capital Outlay 325,510 424,782 222,600 233,365 158,000 166,742 292,120 187,352 283,593 Sub -Total Expenditures $ 386,662 $ 455,464 $ 288,350 $ 295,365 $ 1959750 $ 2049492 $ 452,870 $ 2589102 $ 3999343 General Government Capital Expenditures Supplies $ 74,899 S 20,535 $ 19,235 $ 50,648 $ 110,303 $ 91,924 $ 81,371 $ 47,492 $ 118,479 Capital Outlay - - - - - 45,000 - - - Sub -Total Expenditures $ 74,899 $ 20,535 $ 19,235 $ 50,648 $ 1109303 $ 136,924 $ 819371 $ 47,492 $ 1189479 Public Works Capital Expenditures Contractual Services $ 134 $ 228 $ 500 $ 57 $ 500 $ 500 $ 500 $ 500 $ 500 Supplies - - 500 3,471 1,000 1,000 1,000 1,000 1,000 Capital Outlay 442,121 955,745 2,426,000 2,092,930 387,929 742,500 870,000 350,000 137,000 Debt Service 69,396 69,396 69,396 69,396 69,396 69,396 69,396 40,481 - Sub -Total Expenditures $ 511,651 $ 1,025,369 $ 2,4969396 $ 2,165,854 $ 458,825 $ 813,396 $ 940,896 $ 391,981 $ 138,500 Parks & Rec Capital Expenditures Contractual Services $ - $ - $ 2,000 $ - $ 2,000 $ 2,000 $ 2,000 $ 2,000 $ 2,000 Capital Outlay 341,830 555,258 518,300 532,230 482,900 565,000 591,000 539,000 960,000 Debt Service 2,174 2,174 2,174 2,174 2,174 2,174 2,174 1,268 - Sub -Total Expenditures $ 344,004 $ 557,432 $ 522,474 $ 534,404 $ 487,074 $ 569,174 $ 595,174 $ 542,268 $ 962,000 Total Expenditures $ 1,317,216 $ 2,058,800 $ 3,326,455 $ 3,046,271 $ 1,251,952 $ 1,924,068 $ 2,225,174 $ 1,400,868 $ 1,785,819 Surplus (Deficit) $ 40,884 $ 149,152 $ (1,657,681) $ (935,927) $ (644,036) $ (1,692) $ - $ - $ - Police Capital Fund Balance $ 112,841 $ 153,136 $ 75,000 $ 72,500 $ $ $ $ $ Vehicle Maint Fund Balance - - - - General Government Fund Balance 1,253 1,692 1,526 1,692 1,692 Public Works Capital Fund Balance 797,759 1,116,986 - 279,325 - Parks & Rec Capital Fund Balance 520,650 309,841 116,749 292,211 - Ending Fund Balance $ 1,432,503 $ 1,581,655 $ 193,275 $ 645,728 $ 1,692 $ $ $ $ $1,750 Fund Balance 4 $1,500 m $1,250 e $1,000 F $750 $500 $250 $o 100 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected VEHICLE & EQUIPMENT FUND - 25 25-000-41-00-4160 FEDERAL GRANTS - COPS GRANT $ - $ 240,177 $ - $ - $ - $ - $ -- 25-000-42-00-4208 PUBLIC WORKS RECAPTURE FEES - 10,673 5,000 3,500 2,500 2,500 2,500 2,500 2,500 25-000-42-00-4215 DEVELOPMENT FEES - POLICE CAPITAL 34,050 60,900 30,000 32,500 30,000 30,000 30,000 30,000 30,000 25-000-42-00-4217 WEATHER WARNING SIREN FEES - - 500 - 500 500 500 500 500 25-000-42-00-4218 ENGINEERING CAPITAL FEE 28,100 33,200 10,000 20,000 10,000 10,000 10,000 10,000 10,000 25-000-42-00-4219 DEVELOPMENT FEES - PW CAPITAL 79,750 142,100 64,500 70,000 64,500 64,500 64,500 64,500 64,500 25-000-42-00-4220 DEVELOPMENT FEES - PARK CAPITAL 14,050 16,600 5,000 9,000 5,000 5,000 5,000 5,000 5,000 25-000-43-00-4315 DUI FINES 10,805 12,453 10,000 10,000 10,000 10,000 10,000 10,000 10,000 25-000-43-00-4316 ELECTRONIC CITATION FEES 780 697 800 750 750 750 750 750 750 25-000-44-00-4416 BUILDING & GROUNDS CHARGEBACK - - - 55,000 - - - - - 25-000-44-00-4418 MOWING INCOME - 1,207 500 190 500 500 500 500 500 25-000-44-00-4419 COMMUNITY DEVELOPMENT CHARGEBACK - - - - - 43,308 - - - 25-000-44-00-4420 POLICE CHARGEBACK 47,825 129,173 152,078 155,714 80,000 161,242 409,620 214,852 285,260 25-000-44-00-4421 PUBLIC WORKS CHARGEBACK 549,408 1,113,569 941,887 1,176,032 - 663,896 787,396 213,481 5,000 25-000-44-00-4423 VEHICLE MAINTENANCE CHARGEBACK - - - - - 200,082 154,863 161,025 167,497 25-000-44-00-4427 PARKS & RECREATION CHARGEBACK 204,854 276,117 330,774 480,774 185,863 560,174 496,174 533,268 593,000 25-000-44-00-4428 COMPUTER REPLACEMENT CHARGEBACK 74,899 20,535 19,235 50,648 110,303 91,924 81,371 47,492 118,479 25-000-46-00-4692 MISCELLANEOUS REIMB - PARK CAPITAL 44,512 52,096 - - - - 90,000 - 360,000 25-000-46-00-4695 MISCELLANEOUS REIMB - POLICE CAPITAL - 45,371 - 10,765 - - - - 70,833 25-000-48-00-4850 MISCELLANEOUS INCOME - GEN GOV 283 436 - - - - - - - 25-000-48-00-4852 MISCELLANEOUS INCOME - POLICE CAPITAL 343 498 - - - - - - - 25-000-48-00-4854 MISCELLANEOUS INCOME - PW CAPITAL 2,321 1,372 500 3,471 1,000 1,000 1,000 1,000 1,000 25-000-48-00-4855 MISCELLANEOUS INCOME - PARK CAPITAL 242 1,812 - - - - - - - Vehicle & Equipment Revenues $ 1,092,222 $ 2,158,986 $ 1,570,774 $ 2,078,344 $ 500,916 $ 1,845,376 $ 2,144,174 $ 1,294,868 $ 1,724,819 Over Budget $ 507,570 25-000-49-00-4920 SALE OF CAPITAL ASSETS - POLICE CAPITAL 10,156 6,491 9,000 5,000 2,000 2,000 2,000 2,000 2,000 25-000-49-00-4921 SALE OF CAPITAL ASSETS - PW CAPITAL 63,695 42,475 85,000 - 101,000 71,000 75,000 100,000 55,000 25-000-49-00-4922 SALE OF CAPITAL ASSETS - PARK CAPITAL 27,000 - 4,000 27,000 4,000 4,000 4,000 4,000 4,000 25-000-49-00-4995 LEASE PROCEEDS 131,184 - - - - - - - - 25-000-49-00-4972 TRANSFER FROM LAND CASH 33,843 - - - - - - - - Other Financing Sources $ 265,878 $ 48,966 $ 98,000 $ 32,000 $ 107,000 $ 77,000 $ 81,000 $ 106,000 $ 61,000 Under Budget Total Vehicle & Equipment Revenues & Transfers $ 1,358,100 $ 2,207,952 $ 1,668,774 $ 2,110,344 $ 607,916 $ 1,922,376 $ 2,225,174 $ 1,400,868 $ 1,785,819 Over Budget $ 441,570 Vehicle Maintenance Services 25-200-50-00-5010 SALARIES & WAGES $ - $ - $ - $ - $ - $ 50,000 $ 103,000 $ 106,090 $ 109,273 25-200-52-00-5212 RETIREMENT PLAN CONTRIBUTION - - - - - 3,455 7,323 7,776 8,250 25-200-52-00-5214 FICA CONTRIBUTION - - - - - 3,825 7,880 8,116 8,359 101 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected 25-200-52-00-5216 GROUP HEALTH INSURANCE - - - - - 16,733 33,993 36,252 38,692 25-200-52-00-5222 GROUP LIFE INSURANCE - - - - - 61 150 154 159 25-200-52-00-5223 DENTAL INSURANCE - - - - - 903 2,259 2,371 2,490 25-200-52-00-5224 VISION INSURANCE - - - - - 105 258 266 274 25-200-60-00-6070 VEHICLES - - - - - $ 125,000 - - - Vehicle Maintenance Services Expenditures $ - $ - $ - $ - $ - $ 200,082 $ 154,863 $ 161,025 $ 167,497 Police Capital 25-205-54-00-5485 RENTAL & LEASE PURCHASE $ 43,831 $ 25,839 $ 57,000 $ 57,000 $ 29,000 $ 29,000 $ 152,000 $ 62,000 $ 107,000 25-205-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 17,321 4,843 8,750 5,000 8,750 8,750 8,750 8,750 8,750 25-205-60-00-6060 EQUIPMENT 145,809 285,548 - 10,765 - - 27,000 - 85,000 25-205-60-00-6070 VEHICLES 179,701 139,234 222,600 222,600 158,000 166,742 265,120 187,352 198,593 Police Capital Expenditures $ 386,662 $ 455,464 $ 288,350 $ 295,365 $ 195,750 $ 204,492 $ 452,870 $ 258,102 $ 399,343 General Government Capital 25-212-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE $ 74,899 $ 20,535 $ 19,235 $ 50,648 $ 110,303 $ 91,924 $ 81,371 $ 47,492 $ 118,479 25-212-60-00-6070 VEHICLES - - - - - 45,000 - - - General Government Capital Expenditures $ 74,899 $ 20,535 $ 19,235 $ 50,648 $ 110,303 $ 136,924 $ 81,371 $ 47,492 $ 118,479 Public Works Capital 25-215-54-00-5448 FILING FEES $ 134 $ 228 $ 500 $ 57 $ 500 $ 500 $ 500 $ 500 $ 500 25-215-56-00-5620 OPERATING SUPPLIES - - 500 3,471 1,000 1,000 1,000 1,000 1,000 25-215-60-00-6060 EQUIPMENT 305,803 180,368 250,000 274,798 118,000 125,000 200,000 - - 25-215-60-00-6070 VEHICLES 136,318 775,377 2,176,000 1,818,132 269,929 617,500 670,000 350,000 137,000 Debt Service -185 Wolf Street Building 25-215-92-00-8000 PRINCIPAL PAYMENT 55,511 57,543 59,710 59,710 61,927 64,225 66,604 39,992 - 25-215-92-00-8050 INTEREST PAYMENT 13,885 11,853 9,686 9,686 7,469 5,171 2,792 489 - Public Works Capital Expenditures $ 511,651 $ 1,025,369 $ 2,496,396 $ 2,165,854 $ 458,825 $ 813,396 $ 940,896 $ 391,981 $ 138,500 Parks & Recreation Capital 25-225-54-00-5495 OUTSIDE REPAIR & MAINTENANCE $ - $ - $ 2,000 $ - $ 2,000 $ 2,000 $ 2,000 $ 2,000 $ 2,000 25-225-60-00-6010 PARK IMPROVEMENTS 81,645 425,528 186,000 229,080 173,900 230,000 330,000 270,000 630,000 25-225-60-00-6020 BUILDING IMPROVEMENTS - - 19,300 19,300 8,000 - - - - 25-225-60-00-6060 EQUIPMENT 55,481 90,735 219,000 192,010 72,000 188,000 81,000 44,000 104,000 25-225-60-00-6070 VEHICLES 204,704 38,995 94,000 91,840 229,000 147,000 180,000 225,000 226,000 Debt Service -185 Wolf Street Building 25-225-92-00-8000 PRINCIPAL PAYMENT 1,739 1,803 1,871 1,871 1,940 2,012 2,087 1,253 - 25-225-92-00-8050 INTEREST PAYMENT 435 371 303 303 234 162 87 15 - Parks & Recreation Capital Expenditures $ 344,004 $ 557,432 $ 522,474 $ 534,404 $ 487,074 $ 569,174 $ 595,174 $ 542,268 $ 962,000 102 Account Number Description Total Vehicle & Equipment Fund Expenditures Transfers In Vehicle & Equipment Fund Net Transfers Surplus(Deficit) Fund Balance - Police Capital Fund Balance - Vehicle Maint Services Fund Balance - General Government Fund Balance - Public Works Capital Fund Balance - Parks & Rec Capital Fund Balance FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected $ 1,317,216 $ 2,058,800 $ 3,326,455 $ 3,046,271 $ 1,251,952 $ 1,924,068 $ 2,225,174 $ 1,400,868 $ 1,785,819 Under Budget $ (280,184) $ 265,878 $ 48,966 $ 98,000 $ 32,000 $ 107,000 $ 77,000 $ 81,000 $ 106,000 $ 61,000 $ 265,878 $ 48,966 $ 98,000 $ 32,000 $ 107,000 $ 77,000 $ 81,000 $ 106,000 $ 61,000 40,884 149,152 (1,657,681) (935,927) (644,036) (1,692) - - - $ 112,841 $ 153,136 $ 75,000 $ 72,500 $ - $ - $ - $ - $ - 1,253 1,692 1,526 1,692 1,692 - 797,759 1,116,986 - 279,325 - - 520,650 309,841 116,749 292,211 - - $ 1,432,503 $ 1,581,655 $ 193,275 $ 645,728 $ 1,692 $ 103 Debt Service Fund (42) The Debt Service Fund accumulates monies for payment of the 2014B bonds, which refinanced the 2005A bonds. The 2005A bonds were originally issued to finance road improvement projects. This Fund was closed out in Fiscal Year 2023. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Licenses & Permits $ 8,425 $ $ $ $ $ $ $ $ Total Revenues $ 8,425 $ - $ - $ - $ - $ - $ - $ - $ - Other Financing Sources 321,373 Total Revenue $ 329,798 $ - $ - $ - $ - $ - $ - $ - $ - Expenditures Contractual Services $ 198 $ $ $ $ $ $ $ $ Debt Service 329,600 Total Expenditures $ 329,798 $ - $ - $ - $ - $ - $ - $ - $ Surplus (Deficit) $ - $ $ $ $ $ $ $ $ - Ending Fund Balance $ - $ - $ - $ - $ - $ - $ - $ - $ - $100 Fund Balance $50 $0 104 Account Number Description DEBT SERVICE FUND - 42 42-000-42-00-4208 RECAPTURE FEES - WATER & SEWER Debt Service Fund Revenues 42-000-49-00-4901 TRANSFER FROM GENERAL Other Financing Sources Debt Service Fund Revenues & Transfers 42-420-54-00-5498 PAYING AGENT FEES Debt Service - 2014B Refunding Bond 42-420-79-00-8000 PRINCIPAL PAYMENT 42-420-79-00-8050 INTEREST PAYMENT Debt Service Fund Expenditures Surplus(Deficit) Fund Balance FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected $ 8,425 $ $ 8,425 $ $ 321,373 $ $ 321,373 $ $ 329,798 $ $ 198 $ 320,000 9,600 $ 329,798 $ $ - $ - Under Budget $ - Under Budget $ . Under Budget $ - Under Budget $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - - $ - $ - $ - $ 105 Water Fund (51) The Water Fund is an enterprise fund which is comprised of both a capital and operational budget. The capital portion is used for the improvement and expansion of water infrastructure, while the operational side is used to service and maintain City water systems. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ $ 241,229 $ 700,000 $ 720,000 $ 734,400 $ 749,088 $ 764,070 $ 779,351 $ 794,938 Intergovernmental 325,000 300,000 - 300,000 300,000 - - - Charges for Service 5,775,185 6,760,108 7,058,897 7,341,650 8,715,451 10,554,662 12,394,278 14,598,098 17,238,886 Investment Earnings 51,039 439,142 300,000 413,223 300,000 300,000 300,000 300,000 300,000 Reimbursements 2,021 290,297 10,935,000 4,813,228 2,326,100 - - - 13,050 Miscellaneous 106,877 122,537 112,996 112,996 115,938 118,962 122,072 125,269 128,556 Total Revenues $ 5,935,122 $ 8,178,313 $ 19,406,893 $ 13,401,097 $ 12,491,889 $ 12,022,712 $ 13,580,420 $ 15,802,718 $ 18,475,430 Other Financing Sources 177,859 10,276,496 28,747,394 26,400,760 92,028,151 46,662,786 40,494,148 658,087 55,157 Total Revenues and Transfers $ 6,112,981 $ 18,454,809 $ 48,154,287 $ 39,801,857 $ 104,520,040 $ 58,685,498 $ 54,074,568 $ 16,460,805 $ 18,530,587 Expenses Salaries $ 519,498 $ 548,812 $ 708,137 $ 588,000 $ 733,740 $ 760,126 $ 774,640 $ 797,799 $ 821,623 Benefits 291,390 301,089 323,689 289,372 341,220 366,536 389,558 414,897 441,974 Contractual Services 918,505 1,262,595 2,462,031 2,134,488 3,913,780 2,462,360 1,577,732 1,171,624 1,224,882 Supplies 471,199 605,658 549,390 578,390 560,662 500,164 515,433 6,036,364 6,174,961 Capital Outlay 2,092,090 11,980,358 34,343,127 32,068,926 101,118,562 50,593,048 6,202,200 4,170,130 2,367,130 Debt Service 1,655,525 900,131 1,451,184 1,304,517 2,938,899 4,535,821 39,475,689 2,902,274 2,903,071 Total Expenses $ 5,948,207 $ 15,598,643 $ 39,837,558 $ 36,963,693 $ 109,606,863 $ 59,218,055 $ 48,935,252 $ 15,493,088 $ 13,933,641 Other Financing Uses - - 368,675 - 895,703 897,183 896,934 895,935 895,851 Total Expenses & Transfers $ 5,948,207 $ 15,598,643 $ 40,206,233 $ 36,963,693 $ 110,502,566 $ 60,115,238 $ 49,832,186 $ 16,389,023 $ 14,829,492 Surplus (Deficit) $ 164,774 $ 2,856,166 $ 7,948,054 $ 2,838,164 $ (5,982,526) $ (1,429,740) $ 4,242,382 $ 71,782 $ 3,701,095 Ending Fund Balance Equivalent $ 3,955,973 $ 6,812,139 $ 17,778,651 $ 9,650,303 $ 3,667,777 $ 2,238,037 $ 6,480,419 $ 6,552,201 S 10,253,296 66.51 % 43.67% 44.22% 26.11 % 3.32% 3.72% 13.00% 39.98% 69.14% N $20,000 Fund Balance Equivalent V $15,000 N 0 $10,000 F $5,000 $0 106 FY 2023 FY 2024 Account Number Description Actual Actual WATER FUND - 51 51-000-40-00-4085 PLACES OF EATING TAX $ - $ 241,229 51-000-41-00-4160 FEDERAL GRANTS - 225,000 51-000-41-00-4166 DCEO - GENERAL INFRA GRANT - 100,000 51-000-44-00-4424 WATER SALES 3,919,451 4,440,648 51-000-44-00-4425 BULK WATER SALES - - 51-000-44-00-4426 LATE PENALTIES - WATER 163,256 180,971 51-000-44-00-4430 WATER METER SALES 201,210 226,203 51-000-44-00-4440 WATER INFRASTRUCTURE FEE 896,683 926,414 51-000-44-00-4450 WATER CONNECTION FEES 594,585 985,872 51-000-45-00-4500 INVESTMENT EARNINGS 44,220 422,704 51-000-45-00-4555 UNREALIZED GAIN(LOSS) 6,819 16,438 51-000-46-00-4662 REIMB - YBSD - 59,574 51-000-46-00-4664 REIMB - ILLINOIS RTE 47 (IDOT) - 40,706 51-000-46-00-4665 REIMB - LINCOLN PRAIRIE - 179,336 51-000-46-00-4690 REIMB - MISCELLANEOUS 2,021 10,681 51-000-48-00-4820 RENTAL INCOME 105,351 119,395 51-000-48-00-4850 MISCELLANEOUS INCOME 1,526 3,142 Water Fund Revenues $ 5,935,122 $ 8,178,313 $ 51-000-49-00-4900 BOND PROCEEDS - 9,985,000 51-000-49-00-4903 PREMIUM ON BOND ISSUANCE - 112,744 51-000-49-00-4904 IEPA LOAN PROCEEDS - - 51-000-49-00-4907 LINE OF CREDIT PROCEEDS - - 51-000-49-00-4908 LOAN PROCEEDS - WIFIA - - 51-000-49-00-4910 SALE OF CAPITAL ASSETS - - 51-000-49-00-4923 TRANSFER FROM CITY-WIDE CAPITAL 104,209 104,627 51-000-49-00-4952 TRANSFER FROM SEWER 73,650 74,125 Other Financing Sources $ 177,859 $ 10,276,496 $ Total Water Fund Revenues & Transfers Water Operations Department 51-510-50-00-5010 SALARIES & WAGES 51-510-50-00-5015 PART-TIME SALARIES 51-510-50-00-5020 OVERTIME 51-510-52-00-5212 RETIREMENT PLAN CONTRIBUTION 51-510-52-00-5214 FICA CONTRIBUTION 51-510-52-00-5216 GROUP HEALTH INSURANCE 51-510-52-00-5222 GROUP LIFE INSURANCE FY 2025 FY 2025 Adopted Projected FY 2026 FY 2027 Proposed Projected 700,000 720,000 734,400 749,088 300,000 - 300,000 300,000 5,400,000 5,625,000 7,063,875 8,829,844 5,000 1,650 1,500 1,500 206,297 190,000 241,426 294,995 200,000 110,000 125,000 125,000 947,600 955,000 983,650 1,003,323 300,000 460,000 300,000 300,000 300,000 410,000 300,000 300,000 - 3,223 - - 550,000 489,156 26,100 - 1,090,000 90,000 1,200,000 - 9,295,000 4,231,532 1,100,000 - - 2,540 - - 110,996 110,996 113,938 116,962 2,000 2,000 2,000 2,000 19,406,893 $ 13,401,097 $ 12,491,889 $ 12,022,712 $ Fr Budget 22,735,000 25,000,000 - - 338,835 444,201 - - - 783 000 13 504 775 5 502 000 5,500,000 104,034 69,525 28,747,394 $ Under Budget . - 35,000,000 - - 43,468,010 41,106,048 104,034 55,366 54,738 69,525 - - 26,400,760 $ 92,028,151 $ 46,662,786 $ FY 2028 Projected 764,070 10,595,813 1,500 348,576 125,000 1,023,389 300,000 300,000 FY 2029 Projected 779,351 12,714,976 1,500 412,765 125,000 1,043,857 300,000 300,000 120,072 123,269 2,000 2,000 13,580,420 $ 15,802,718 $ 986,000 39,438,200 15,000 54,948 40,494,148 $ 603,000 55,087 658,087 $ FY 2030 Projected 794,938 15,257,971 1,500 489,681 125,000 1,064,734 300,000 300,000 13,050 126,556 2,000 18,475,430 55,157 55,157 $ 6,112,981 $ 18,454,809 $ 48,154,287 $ 39,801,857 $ 104,520,040 $ 58,685,498 $ 54,074,568 $ 16,460,805 $ 18,530,587 Under Budget $ 509,509 $ 534,606 $ 643,137 $ 550,000 $ 679,740 $ 717,126 $ 738,640 $ 760,799 $ 783,623 - - 45,000 18,000 22,000 23,000 24,000 25,000 26,000 9,989 14,206 20,000 20,000 32,000 20,000 12,000 12,000 12,000 41,607 34,455 39,151 36,000 47,859 50,935 53,371 56,646 60,070 38,610 40,531 52,391 46,000 54,130 57,107 58,820 60,585 62,403 160,488 178,588 175,122 151,832 175,077 189,083 204,210 220,547 238,191 803 836 907 610 1,038 1,048 1,058 1,069 1,080 107 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected 51-510-52-00-5223 DENTAL INSURANCE 12,026 8,231 13,447 12,262 13,067 13,720 14,406 15,126 15,882 51-510-52-00-5224 VISION INSURANCE 1,483 1,587 1,649 1,506 1,582 1,629 1,678 1,728 1,780 51-510-52-00-5230 UNEMPLOYMENT INSURANCE 2,080 1,833 3,000 2,750 3,000 3,000 3,000 3,000 3,000 51-510-52-00-5231 LIABILITY INSURANCE 34,293 35,028 38,022 38,412 45,467 50,014 53,015 56,196 59,568 51-510-54-00-5401 ADMINISTRATIVE CHARGEBACK 133,075 138,174 108,735 108,735 132,963 140,276 144,484 148,819 153,284 51-510-54-00-5402 BOND ISSUANCE COSTS - 93,038 250,000 129,201 700,000 - - - - -51510-54-00-5404 WATER METER REPLACEMENT PROGRAM - - 800,000 740,000 1,800,000 1,000,000 - - - 51-510-54-00-5412 TRAINING & CONFERENCES 3,027 3,986 9,200 9,200 9,200 9,200 9,200 9,200 9,200 51-510-54-00-5415 TRAVEL & LODGING 1,322 1,172 4,000 1,000 4,000 4,000 4,000 4,000 4,000 51-510-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 8,147 756 - 7,598 8,006 7,835 9,316 4,054 9,011 51-510-54-00-5426 PUBLISHING & ADVERTISING 743 1,851 1,000 600 1,000 1,000 1,000 1,000 1,000 51-510-54-00-5429 WATER SAMPLES 11,952 12,383 12,000 12,000 13,000 18,000 13,000 13,000 18,000 51-510-54-00-5430 PRINTING & DUPLICATING 3,579 3,191 3,250 3,250 3,500 3,500 3,500 3,500 3,500 51-510-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK - - - - - 17,150 13,274 13,802 14,357 51-510-54-00-5440 TELECOMMUNICATIONS 57,531 84,924 60,000 40,000 45,000 45,000 45,000 45,000 45,000 51-510-54-00-5445 TREATMENT FACILITY SERVICES 333,372 306,536 360,000 325,000 390,000 390,000 390,000 110,000 115,000 51-510-54-00-5448 FILING FEES 1,076 932 2,500 1,500 2,500 2,500 2,500 2,500 2,500 51-510-54-00-5452 POSTAGE & SHIPPING 23,855 26,208 28,000 32,500 35,000 35,000 35,000 35,000 35,000 51-510-54-00-5453 BUILDINGS & GROUNDS CHARGEBACK 19,316 27,290 23,045 28,881 25,068 26,898 27,813 28,538 29,622 51-510-54-00-5460 DUES & SUBSCRIPTIONS 1,640 1,820 2,500 2,500 2,500 2,500 2,500 2,500 2,500 51-510-54-00-5462 PROFESSIONAL SERVICES 101,155 106,976 175,000 130,000 196,000 180,000 172,500 117,500 117,500 51-510-54-00-5465 ENGINEERING SERVICES 2,420 44,062 195,000 161,000 96,000 99,000 203,000 107,000 111,000 51-510-54-00-5480 UTILITIES 172,599 381,204 365,700 365,700 387,642 410,901 435,555 461,688 489,389 51-510-54-00-5483 JULIE SERVICES 3,439 3,777 4,500 4,500 4,500 4,500 4,500 4,500 4,500 51-510-54-00-5485 RENTAL & LEASE PURCHASE 2,201 1,548 2,500 1,500 2,500 2,500 2,500 2,500 2,500 51-510-54-00-5488 OFFICE CLEANING 1,260 1,480 1,801 1,801 1,801 9,000 9,450 9,923 10,419 51-510-54-00-5490 VEHICLE MAINTENANCE SERVICES 9,927 11,302 12,000 12,000 12,000 12,000 8,040 6,000 6,000 51-510-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 24,942 6,886 15,000 5,000 15,000 15,000 15,000 15,000 15,000 51-510-54-00-5498 PAYING AGENT FEES 943 1,299 16,300 1,022 16,600 16,600 16,600 16,600 16,600 51-510-54-00-5499 BAD DEBT 984 1,800 10,000 10,000 10,000 10,000 10,000 10,000 10,000 51-510-56-00-5600 WEARING APPAREL 8,658 5,457 9,000 9,000 9,000 9,000 9,000 9,000 9,000 51-510-56-00-5620 OPERATING SUPPLIES 7,032 11,487 12,000 12,000 12,000 12,000 12,000 12,000 12,000 51-510-56-00-5628 VEHICLE MAINTENANCE SUPPLIES 2,123 1,698 2,500 2,500 2,500 2,500 2,500 2,500 2,500 51-510-56-00-5630 SMALL TOOLS & EQUIPMENT 2,776 7,413 10,500 10,500 4,000 4,000 4,000 4,000 4,000 51-510-56-00-5638 TREATMENT FACILITY SUPPLIES 178,195 235,677 231,000 235,000 246,750 259,088 272,042 100,000 50,000 51-510-56-00-5640 REPAIR & MAINTENANCE 23,467 43,666 27,500 27,500 27,500 27,500 27,500 27,500 27,500 51-510-56-00-5664 METERS & PARTS 222,285 269,724 225,000 250,000 225,000 150,000 150,000 150,000 150,000 51-510-56-00-5665 JULIE SUPPLIES 2,867 2,289 3,000 3,000 3,000 3,000 3,000 3,000 3,000 51-510-56-00-5670 LAKE MICHIGAN WATER (DWC) - - - - - - - 5,690,496 5,876,442 51-510-56-00-5695 GASOLINE 23,796 28,247 28,890 28,890 30,912 33,076 35,391 37,868 40,519 51-510-60-00-6011 WATER SOURCING - DWC 168,231 4,261,087 10,311,000 18,731,993 87,382,787 43,973,048 3,145,200 870,130 267,130 0 Account Number Description 51-510-60-00-6015 WATER TOWER REHABILITATION 51-510-60-00-6020 BUILDING IMPROVEMENTS 51-510-60-00-6022 WELL REHABILITATIONS 51-510-60-00-6024 LINCOLN PRAIRIE IMPROVEMENTS 51-510-60-00-6025 WATER MAIN REPLACEMENT PROGRAM 51-510-60-00-6029 WELL #10 / MAIN & TREATMENT PLANT 51-510-60-00-6035 RTE 47 IMPROV (WATER PARK WAY / JERICHO) 51-510-60-00-6039 RTE 47 IMPROV (KENNEDY / WATER PARK WAY) 51-510-60-00-6044 RTE 47 IMPROV (RTE 71 / CATON FARM) 51-510-60-00-6059 US 34 (IL 47 / ORCHARD RD) PROJECT 51-510-60-00-6060 EQUIPMENT 51-510-60-00-6065 BEAVER STREET BOOSTER STATION 51-510-60-00-6066 RTE 71 WATERMAIN REPLACEMENT 51-510-60-00-6068 WELL #7 STANDBY GENERATOR 51-510-60-00-6070 VEHICLES 51-510-60-00-6079 ROUTE 47 EXPANSION Debt Service - 2015A Bond 51-510-77-00-8000 PRINCIPAL PAYMENT 51-510-77-00-8050 INTEREST EXPENSE Debt Service - WIFIA Loan 51-510-83-00-8000 PRINCIPAL PAYMENT 51-510-83-00-8050 INTEREST PAYMENT Debt Service - 2016 Refunding Bond 51-510-85-00-8000 PRINCIPAL PAYMENT 51-510-85-00-8050 INTEREST EXPENSE Debt Service - 2023A Bond 51-510-86-00-8000 PRINCIPAL PAYMENT 51-510-86-00-8050 INTEREST EXPENSE Debt Service - Line of Credit 51-510-87-00-8000 PRINCIPAL PAYMENT 51-510-87-00-8050 INTEREST EXPENSE Debt Service - 2025A Bond 51-510-88-00-8000 PRINCIPAL PAYMENT 51-510-88-00-8050 INTEREST EXPENSE Debt Service - IEPA Loan L17-156300 51-510-89-00-8000 PRINCIPAL PAYMENT 51-510-89-00-8050 INTEREST EXPENSE Debt Service - IEPA Loan L17-6789 51-510-90-00-8000 PRINCIPAL PAYMENT 51-510-90-00-8050 INTEREST EXPENSE FY 2023 Actual 13,389 267,815 1,365,999 7,485 13,048 103,554 133,664 18,905 323,576 117,169 915,000 27,450 FY 2024 Actual 657,844 293,096 179,336 6,222,486 231,991 40,706 23,709 13,260 8,406 48,437 338,284 102,809 185,758 FY 2025 Adopted 20,000 100,000 9,295,000 5,461,127 6,197,000 1,090,000 931,000 308,000 57,000 13,000 560,000 349,315 89,278 146,667 FY 2025 Projected 1,100 75,000 55,000 4,231,532 4,590,291 4,200,344 90,000 7,000 50,000 36,666 349,315 89,278 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Proposed Projected Projected Projected Projected 12,000 - 30,000 - - 1,100,000 - - - - 5,937,775 3,320,000 2,970,000 3,300,000 2,100,000 1,453,000 - - - - 1,200,000 - - - - 2,400,000 - - - - 325,000 3,300,000 - - - 85,000 - - - - 13,000 - - - - 1,145,000 - - - - 65,000 - 57,000 - - 158,111 161,788 169,142 176,496 183,850 75,305 68,981 62,509 55,743 48,683 150,000 150,000 165,000 170,000 451,844 451,844 444,344 436,094 - - 520,625 1,575,000 112,503 115,333 118,235 118,235 12,527 9,697 6,795 6,795 996,534 121,209 3,821 64,241 47,347 1,153,544 61,744 772 129,493 93,682 180,000 190,000 200,000 427,594 418,594 409,094 35,000,000 - - 1,575,000 - - 1,153,544 1,153,544 1,153,544 131,678 134,397 136,925 91,498 88,776 86,251 109 Account Number Description Debt Service - IEPA Loan L17-6788 51-510-91-00-8000 PRINCIPAL PAYMENT 51-510-91-00-8050 INTEREST EXPENSE Debt Service - 2014C Refunding Bond 51-510-94-00-8000 PRINCIPAL PAYMENT 51-510-94-00-8050 INTEREST EXPENSE Water Fund Expenses $ 51-510-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS Other Financing Uses $ FY 2023 FY 2024 FY 2025 FY 2025 Actual Actual Adopted Projected FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Proposed Projected Projected Projected Projected - - - - 197,098 397,296 403,999 412,351 420,098 - - - - 145,264 287,427 280,725 272,373 264,626 135,000 140,000 135,000 135,000 - - - - - 12,300 8,250 4,050 4,050 - - - - - 5,948,207 $ 15,598,643 $ 39,837,558 $ 36,963,693 $ 109,606,863 $ 59,218,055 $ 48,935,252 $ 15,493,088 $ 13,933,641 Under Budget $ (2,873,865) - - 368,675 - 895,703 897,183 896,934 895,935 895,851 - $ - $ 368,675 $ - $ 895,703 $ 897,183 $ 896,934 $ 895,935 $ 895,851 Under Budget $ (368,675) Total Water Fund Expenses $ 5,948,207 $ 15,598,643 $ 39,837,558 $ 36,963,693 $ 109,606,863 $ 59,218,055 $ 48,935,252 $ 15,493,088 $ 13,933,641 Under Budget $ (2,873,865) 111 Transfers In $ 177,859 $ 10,276,496 $ 28,747,394 $ 26,400,760 $ 92,028,151 $ 46,662,786 $ 40,494,148 $ 658,087 $ 55,157 (Transfers Out) - - (368,675) - (895,703) (897,183) (896,934) (895,935) (895,851) Water Fund Net Transfers $ 177,859 $ 10,276,496 $ 28,378,719 $ 26,400,760 $ 91,132,448 $ 45,765,603 $ 39,597,214 $ (237,848) $ (840,694) Surplus(Deficit) 164,774 2,856,166 7,948,054 2,838,164 (5,982,526) (1,429,740) 4,242,382 71,782 3,701,095 Fund Balance Equivalent $ 3,955,973 $ 6,812,139 $ 17,778,651 $ 9,650,303 $ 3,667,777 $ 2,238,037 $ 6,480,419 $ 6,552,201 $ 10,253,296 66.51 % 43.67% 44.22% 26.11 % 3.32% 3.72% 13.00% 39.98% 69.14% 110 Sewer Fund (52) The Sewer Fund is an enterprise fund which is comprised of both a capital and operational budget. The capital portion is used for improvement and expansion of the sanitary sewer infrastructure while the operational side allows the City to service and maintain sanitary sewer systems. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Charges for Service 1,919,429 2,280,682 1,959,010 2,072,000 2,045,260 2,122,307 2,202,903 2,287,218 2,375,433 Investment Earnings 50,337 143,791 60,000 65,000 20,000 20,000 20,000 15,000 10,000 Reimbursements 3,189,667 298,994 2,382,500 2,382,500 1,779,500 2,000 2,000 2,000 2,000 Total Revenues $ 5,159,433 $ 2,723,467 $ 4,401,510 $ 4,519,500 $ 3,844,760 $ 2,144,307 $ 2,224,903 $ 2,304,218 $ 2,387,433 Other Financing Sources 1,600,356 1,065,723 1,069,096 1,069,096 663,581 - - 15,000 - Total Revenues and Transfers $ 6,759,789 $ 3,789,190 $ 5,470,606 $ 5,588,596 $ 4,508,341 $ 2,144,307 $ 2,224,903 $ 2,319,218 $ 2,387,433 Expenses Salaries $ 233,485 $ 258,609 $ 409,192 $ 366,000 $ 506,999 $ 534,884 $ 550,931 $ 567,459 $ 584,483 Benefits 100,908 92,719 186,264 168,630 245,321 264,100 281,349 299,901 319,735 Contractual Services 212,382 237,076 289,405 221,073 299,250 271,096 270,952 257,875 275,063 Supplies 59,288 82,328 99,375 96,950 99,910 102,007 104,251 106,652 109,221 Capital Outlay 3,333,958 679,949 3,834,500 2,498,244 4,096,000 810,500 555,000 617,000 740,000 Developer Commitments - 37,500 37,500 37,500 37,500 37,500 - - - Debt Service 1,229,773 1,065,859 1,069,096 1,069,096 1,077,162 - - - - Total Expenses $ 5,169,794 $ 2,454,040 $ 5,925,332 $ 4,457,493 $ 6,362,142 $ 2,020,087 $ 1,762,483 $ 1,848,887 $ 2,028,502 Other Financing Uses 73,650 74,125 438,200 69,525 895,703 897,183 896,934 895,935 895,851 Total Expenses & Transfers $ 5,243,444 $ 2,528,165 $ 6,363,532 $ 4,527,018 $ 7,257,845 $ 2,917,270 $ 2,659,417 $ 2,744,822 $ 2,924,353 Surplus (Deficit) $ 1,516,345 $ 1,261,025 $ (892,926) $ 1,061,578 S (2,749,504) $ (772,963) $ (434,514) $ (425,604) $ (536,920) Ending Fund Balance Equivalent $ 2,517,832 $ 3,778,857 $ 2,811,787 $ 4,840,435 $ 2,090,931 $ 1,317,968 $ 883,454 $ 457,850 $ (79,070) 48.02% 149.47% 44.19% 106.92% 28.81 % 45.18% 33.22% 16.68% -2.70% $6,000 V N $4,000 0 r $2,000 $0 ($2,000) Fund Balance Equi FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected SEWER FUND - 52 52-000-44-00-4435 SEWER MAINTENANCE FEES $ 1,154,698 $ 1,229,887 $ 1,262,700 $ 1,270,000 $ 1,333,500 $ 1,400,175 $ 1,470,184 $ 1,543,693 $ 1,620,878 52-000-44-00-4440 SEWER INFRASTRUCTURE FEE 439,615 454,336 465,560 469,000 483,070 492,731 502,586 512,638 522,891 52-000-44-00-4455 SW CONNECTION FEES - OPERATIONS 109,100 122,300 25,000 90,000 25,000 25,000 25,000 25,000 25,000 52-000-44-00-4456 SW CONNECTION FEES - CAPITAL 193,400 450,000 180,000 220,000 180,000 180,000 180,000 180,000 180,000 52-000-44-00-4462 LATE PENALTIES - SEWER 22,616 24,159 25,750 23,000 23,690 24,401 25,133 25,887 26,664 52-000-45-00-4500 INVESTMENT EARNINGS 50,337 143,791 60,000 65,000 20,000 20,000 20,000 15,000 10,000 52-000-46-00-4665 REIMB - LINCOLN PRAIRIE - 70,592 2,380,500 2,380,500 1,777,500 - - - - 52-000-46-00-4684 REIMB - CORNEILS INTERCEPTOR 3,187,307 219,534 - - - - - - - 52-000-46-00-4690 REIMB - MISCELLANEOUS 2,360 8,868 2,000 2,000 2,000 2,000 2,000 2,000 2,000 Sewer Fund Revenues $ 5,159,433 $ 2,723,467 $ 4,401,510 $ 4,519,500 $ 3,844,760 $ 2,144,307 $ 2,224,903 $ 2,304,218 $ 2,387,433 Over Budget $ 117,990 52-000-49-00-4901 TRANSFER FROM GENERAL $ 1,600,356 $ 1,065,723 $ 1,069,096 $ 1,069,096 $ 538,581 $ - $ - $ - $ - 52-000-49-00-4910 SALE OF CAPITAL ASSETS - - - - 125,000 - - 15,000 - Other Financing Sources $ 1,600,356 $ 1,065,723 $ 1,069,096 $ 1,069,096 $ 663,581 $ - $ - $ 15,000 $ - Under Bud $ Sewer Fund Revenues & Transfers $ 6,759,789 $ 3,789,190 $ 5,470,606 $ 5,588,596 $ 4,508,341 $ 2,144,307 $ 2,224,903 $ 2,319,218 $ 2,387,433 Over Budget $ 117,990 Sewer Operations Department 52-520-50-00-5010 SALARIES & WAGES $ 233,485 $ 258,609 $ 409,192 $ 366,000 $ 506,999 $ 534,884 $ 550,931 $ 567,459 $ 584,483 52-520-52-00-5212 RETIREMENT PLAN CONTRIBUTION 19,013 16,225 24,158 24,158 34,092 36,960 39,171 41,595 44,128 52-520-52-00-5214 FICA CONTRIBUTION 17,470 19,168 30,271 28,500 37,291 39,342 40,522 41,738 42,990 52-520-52-00-5216 GROUP HEALTH INSURANCE 42,844 36,018 103,304 88,991 133,289 143,952 155,468 167,905 181,337 52-520-52-00-5222 GROUP LIFE INSURANCE 419 381 537 537 819 827 835 843 851 52-520-52-00-5223 DENTAL INSURANCE 3,310 2,916 7,595 6,233 11,018 11,569 12,147 12,754 13,392 52-520-52-00-5224 VISION INSURANCE 692 644 942 683 1,331 1,371 1,412 1,454 1,498 52-520-52-00-5230 UNEMPLOYMENT INSURANCE 1,094 965 1,500 1,500 1,500 1,500 1,500 1,500 1,500 52-520-52-00-5231 LIABILITY INSURANCE 16,066 16,402 17,957 18,028 25,981 28,579 30,294 32,112 34,039 52-520-54-00-5401 ADMINISTRATIVE CHARGEBACK 45,960 47,721 37,553 37,553 40,943 43,195 44,491 45,826 47,201 52-520-54-00-5412 TRAINING & CONFERENCES 1,553 2,718 6,500 1,000 6,500 6,500 6,500 6,500 6,500 52-520-54-00-5415 TRAVEL & LODGING 736 781 3,000 1,000 3,000 3,000 3,000 3,000 3,000 52-520-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 5,617 - - 2,532 11,102 4,646 6,211 - 12,495 52-520-54-00-5430 PRINTING & DUPLICATING 1,686 1,488 1,500 1,500 1,600 1,600 1,600 1,600 1,600 52-520-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK - - - - - 5,717 4,425 4,601 4,786 52-520-54-00-5440 TELECOMMUNICATIONS 7,314 5,889 10,000 7,500 9,000 9,000 9,000 9,000 9,000 52-520-54-00-5444 LIFT STATION SERVICES 44,206 77,272 55,000 55,000 55,000 55,000 55,000 55,000 55,000 52-520-54-00-5453 BUILDINGS & GROUNDS CHARGEBACK 19,316 27,290 22,545 28,681 24,568 26,398 27,313 28,038 29,122 52-520-54-00-5462 PROFESSIONAL SERVICES 33,004 33,919 47,500 38,000 40,500 50,500 48,000 40,000 40,000 52-520-54-00-5465 ENGINEERING SERVICES - - 50,000 - 50,000 - - - - 52-520-54-00-5480 UTILITIES 10,890 19,045 20,506 20,506 21,736 23,040 24,422 25,887 27,440 112 Account Number Description 52-520-54-00-5483 JULIE SERVICES 52-520-54-00-5485 RENTAL & LEASE PURCHASE 52-520-54-00-5488 OFFICE CLEANING 52-520-54-00-5490 VEHICLE MAINTENANCE SERVICES 52-520-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 52-520-54-00-5499 BAD DEBT 52-520-56-00-5600 WEARING APPAREL 52-520-56-00-5610 OFFICE SUPPLIES 52-520-56-00-5613 LIFT STATION MAINTENANCE 52-520-56-00-5620 OPERATING SUPPLIES 52-520-56-00-5628 VEHICLE MAINTENANCE SUPPLIES 52-520-56-00-5630 SMALL TOOLS & EQUIPMENT 52-520-56-00-5640 REPAIR & MAINTENANCE 52-520-56-00-5665 JULIE SUPPLIES 52-520-56-00-5695 GASOLINE 52-520-60-00-6024 LINCOLN PRAIRIE IMPROVEMENTS 52-520-60-00-6025 SEWER MAIN REPLACEMENT PROGRAM 52-520-60-00-6039 RTE 47 IMPROV (KENNEDY / WATER PARK WAY) 52-520-60-00-6059 US 34 (IL 47 / ORCHARD RD) PROJECT 52-520-60-00-6060 EQUIPMENT 52-520-60-00-6066 RTE 71 SANITARY SEWER REPLACEMENT 52-520-60-00-6070 VEHICLES 52-520-60-00-6074 LIFT STATION REHABILITATION 52-520-60-00-6079 ROUTE 47 EXPANSION 52-520-60-00-6092 SANITARY SEWER IMPROVEMENTS 52-520-75-00-7505 DEVELOPER COMMITMENT Debt Service - 2003B IRBB Debt Certificates 52-520-90-00-8000 PRINCIPAL PAYMENT 52-520-90-00-8050 INTEREST EXPENSE Debt Service - 2022 Bond 52-520-95-00-8000 PRINCIPAL PAYMENT 52-520-95-00-8050 INTEREST EXPENSE Sewer Fund Expenses 52-520-99-00-9924 TRANSFER TO BUILDINGS & GROUNDS 52-520-99-00-9951 TRANSFER TO WATER Other Financing Uses FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected 3,439 3,777 4,500 4,500 4,500 4,500 4,500 4,500 4,500 1,701 1,142 2,000 1,500 2,000 2,000 2,000 2,000 2,000 1,260 1,478 1,801 1,801 1,801 9,000 9,450 9,923 10,419 31,067 13,060 10,000 10,000 10,000 10,000 8,040 5,000 5,000 3,400 918 12,000 5,000 12,000 12,000 12,000 12,000 12,000 1,233 578 5,000 5,000 5,000 5,000 5,000 5,000 5,000 3,793 2,741 4,000 4,000 4,000 4,000 4,000 4,000 4,000 266 1,730 1,250 1,250 1,250 1,250 1,250 1,250 1,250 10,924 28,967 34,000 34,000 34,000 34,000 34,000 34,000 34,000 7,315 8,449 11,500 11,500 11,500 11,500 11,500 11,500 11,500 6,370 5,409 10,000 10,000 10,000 10,000 10,000 10,000 10,000 3,136 4,139 3,000 3,000 3,000 3,000 3,000 3,000 3,000 2,571 1,633 5,000 4,000 5,000 5,000 5,000 5,000 5,000 1,017 1,863 1,200 1,200 1,200 1,200 1,200 1,200 1,200 23,896 27,397 29,425 28,000 29,960 32,057 34,301 36,702 39,271 - 70,592 2,380,500 2,380,500 1,777,500 - - - - 70,379 288,575 440,000 25,000 460,000 245,000 440,000 440,000 440,000 - - 931,000 - 480,000 - - - - - 1,248 - - - - - - - 65,905 - - - - - - - - - - 23,000 - 23,000 - - - - - 100,000 6000 92,744 715,000 - - 57,000 - - - - - 640,500 565,500 115,000 120,000 300,000 9,367 - - - - - - - - 3,188,307 219,534 - - - - - - - - 37,500 37,500 37,500 37,500 37,500 - - - 155,000 - - - - - - - - 8,060 - - - - - - - - 1,020,000 1,030,000 1,045,000 1,045,000 1,065,000 - - - - 46,713 35,859 24,096 24,096 12,162 - - - - $ 5,169,794 $ 2,454,040 $ 5,925,332 $ 4,457,493 $ 6,362,142 $ 2,020,087 $ 1,762,483 $ 1,848,887 $ 2,028,502 Under Budget $ (1,467,839) $ - $ - $ 368,675 $ - $ 895,703 $ 897,183 $ 896,934 $ 895,935 $ 895,851 r 73,650 74,125 69,525 69,525 - - - - - $ 73,650 $ 74,125 $ 438,200 $ 69,525 $ 895,703 $ 897,183 $ 896,934 $ 895,935 $ 895,851 Under Budget $ (368,675) Total Sewer Fund Expenses $ 5,169,794 $ 2,454,040 $ 5,925,332 $ 4,457,493 $ 6,362,142 $ 2,020,087 $ 1,762,483 $ 1,848,887 $ 2,028,502 Under Budget $ (1,467,839) 113 Account Number Description FY 2023 FY 2024 FY 2025 FY 2025 Actual Actual Adopted Projected Transfers In $ 1,600,356 $ 1,065,723 $ 1,069,096 $ 1,069,096 $ (Transfers Out) (73,650) (74,125) (438,200) (69,525) FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Proposed Projected Projected Projected Projected 663,581 $ - $ - $ 15,000 $ - (895,703) (897,183) (896,934) (895,935) (895,851) Sewer Fund Net Transfers $ 1,526,706 $ 991,598 $ 630,896 $ 999,571 $ (232,122) $ (897,183) $ (896,934) $ (880,935) $ (895,851) Surplus(Deficit) 1,516,345 1,261,025 (892,926) 1,061,578 (2,749,504) (772,963) (434,514) (425,604) (536,920) Fund Balance Equivalent $ 2,517,832 $ 3,778,857 $ 2,811,787 $ 4,840,435 $ 2,090,931 $ 1,317,968 $ 883,454 $ 457,850 $ (79,070) 48.02% 149.47% 44.19% 106.92% 28.81 % 45.18% 33.22% 16.68% -2.70% 114 Land Cash Fund (72) Land -Cash funds are dedicated by developers through the contribution ordinance to serve the immediate and future needs of park and recreation of residents in new subdivisions. Land for park development and cash spent on recreational facilities is often matched through grant funding to meet the community's recreation needs at a lower cost to the City. Land Cash was consolidated into Fund 25 and closed out in Fiscal Year 2023. FY 2023 Actual FY 2024 Actual FY 2025 Adopted Budget FY 2025 Projected FY 2026 Proposed Budget FY 2027 Projected FY 2028 Projected FY 2029 Projected FY 2030 Projected Revenues Land Cash Contributions Total Revenues $ - $ - $ - $ - $ - $ - $ - $ - $ - Expenditures Contractual Services $ - $ $ $ $ $ $ $ $ Total Expenditures $ - $ - $ - $ - $ - $ - $ - $ - $ - Other Financing Uses 33,843 Total Expenditures & Transfers $ 33,843 $ - $ - $ - $ - $ - $ - $ - $ - Surplus (Deficit) $ (33,843) $ $ $ $ $ $ $ $ - Ending Fund Balance $ - $ - $ - $ - $ - $ - $ - $ - $ - Fund Balance $0 M L $0 H $0 115 Account Number Description LAND CASH FUND - 72 72-000-47-00-4704 BLACKBERRY WOODS Land Cash Fund Revenues 72-720-54-00-5485 RENTAL & LEASE PURCHASE Land Cash Fund Expenditures 72-720-99-00-9925 TRANSFER TO VEHICLE & EQUIPMENT Other Financing Uses FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected $ - $ - $ - $ - $ - $ - $ - $ - $ - Under Budget $ - Under Budget $ - 33,843 - - - - - - - - $ 33,843 $ - $ - $ - $ - $ - $ - $ - $ - Under Budget $ - Total Land Cash Expenditures $ - $ - $ - $ - $ - $ - $ - $ - $ - Under Budget $ - (Transfers Out) $ (33,843) $ - $ - $ - $ - $ - $ - $ - $ - Land Cash Fund Net Transfers $ (33,843) $ - $ - $ - $ - $ - $ - $ - $ - Surplus(Deficit) (33,843) - - - - - - - - Fund Balance $ - $ - $ - $ - $ - $ - $ - $ - $ - 116 Parks and Recreation Fund (79) This fund accounts for the daily operations of the Parks and Recreation Department. Programs, classes, special events and maintenance of City wide park land and public facilities make up the day to day operations Programs and classes consist of a wide variety of options serving children through senior citizens. Special events range from Music Under the Stars to Home Town Days. City wide maintenance consists of over two hundred acres at more than fifty sites including buildings, boulevards, parks, utility locations and natural areas. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Charges for Service 695,128 781,652 740,825 812,325 795,000 810,000 815,000 830,500 835,000 Investment Earnings 2,311 11,508 1,250 5,000 4,000 4,000 4,000 4,000 4,000 Reimbursements 21,125 6,451 - 7,316 - - - - - Miscellaneous 270,844 304,076 265,844 362,801 346,952 375,691 379,568 383,089 387,259 Total Revenues $ 989,408 $ 1,103,687 $ 1,007,919 $ 1,187,442 $ 1,145,952 $ 1,189,691 $ 1,198,568 $ 1,217,589 $ 1,226,259 Other Financing Sources 2,232,541 2,440,844 2,357,728 2,357,728 2,896,780 3,523,197 3,547,699 3,690,726 3,897,524 Total Revenue & Transfers $ 3,221,949 $ 3,544,531 $ 3,365,647 $ 3,545,170 $ 4,042,732 $ 4,712,888 $ 4,746,267 $ 4,908,315 $ 5,123,783 Expenditures Salaries $ 1,335,391 $ 1,507,914 $ 1,764,244 $ 1,707,500 $ 1,966,733 $ 2,059,339 $ 2,112,629 $ 2,167,518 $ 2,224,054 Benefits 446,283 465,646 637,618 521,764 714,356 763,175 812,508 865,627 922,408 Contractual Services 517,297 600,405 721,051 852,490 657,242 1,019,789 942,508 988,033 1,081,160 Supplies 679,172 717,839 784,490 806,350 857,999 870,585 878,622 887,137 896,161 Total Expenditures $ 2,978,143 $ 3,291,804 $ 3,907,403 $ 3,888,104 $ 4,196,330 $ 4,712,888 $ 4,746,267 $ 4,908,315 $ 5,123,783 Surplus (Deficit) $ 243,806 $ 252,727 $ (541,756) $ (342,934) $ (153,598) $ - $ - $ - $ - Ending Fund Balance $ 243,804 $ 496,532 $ - $ 153,598 $ - $ - $ - $ - $ - 8.19% 15.08% 0.00% 3.95% 0.00% 0.00% 0.00% 0.00% 0.00% $600 Fund Balance $400 0 $200 $0 117 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected PARKS & RECREATION FUND - 79 79-000-44-00-4402 SPECIAL EVENTS $ 76,493 $ 75,873 $ 85,000 $ 76,500 $ 75,000 $ 77,000 $ 80,000 $ 82,500 $ 85,000 79-000-44-00-4403 CHILD DEVELOPMENT 137,156 146,193 145,000 160,000 160,000 165,000 165,000 170,000 170,000 79-000-44-00-4404 ATHLETICS & FITNESS 427,043 484,320 445,000 500,000 500,000 505,000 505,000 510,000 510,000 79-000-44-00-4441 CONCESSION REVENUE 39,436 60,266 50,000 60,000 60,000 63,000 65,000 68,000 70,000 79-000-44-00-4482 LIBRARY CHARGEBACK 15,000 15,000 15,825 15,825 - - - - - 79-000-45-00-4500 INVESTMENT EARNINGS 2,311 11,508 1,250 5,000 4,000 4,000 4,000 4,000 4,000 79-000-46-00-4690 REIMB - MISCELLANEOUS 21,125 6,451 - 7,316 - - - - - 79-000-48-00-4820 RENTAL INCOME 73,650 70,128 73,844 73,844 76,952 80,191 83,568 87,089 90,759 79-000-48-00-4825 PARK RENTALS 10,909 19,258 15,000 20,000 20,000 20,500 21,000 21,000 21,500 79-000-48-00-4843 HOMETOWN DAYS 165,729 167,648 150,000 186,355 200,000 200,000 200,000 200,000 200,000 79-000-48-00-4846 SPONSORSHIPS & DONATIONS 6,800 18,877 15,000 57,602 30,000 55,000 55,000 55,000 55,000 79-000-48-00-4850 MISCELLANEOUS INCOME 13,756 28,165 12,000 25,000 20,000 20,000 20,000 20,000 20,000 Parks & Recreation Fund Revenues $ 989,408 $ 1,103,687 $ 1,007,919 $ 1,187,442 $ 1,145,952 $ 1,189,691 $ 1,198,568 $ 1,217,589 $ 1,226,259 Over Budget $ 179,523 79-000-49-00-4901 TRANSFER FROM GENERAL $ 2,232,541 $ 2,440,844 $ 2,357,728 $ 2,357,728 $ 2,896,780 $ 3,523,197 $ 3,547,699 $ 3,690,726 $ 3,897,524 Other Financing Sources $ 2,232,541 $ 2,440,844 $ 2,357,728 $ 2,357,728 $ 2,896,780 $ 3,523,197 $ 3,547,699 $ 3,690,726 $ 3,897,524 Under Budget $ Parks & Recreation Revenues & Transfers $ 3,221,949 $ 3,544,531 $ 3,365,647 $ 3,545,170 $ 4,042,732 $ 4,712,888 $ 4,746,267 $ 4,908,315 $ 5,123,783 Over Budget $ 179,523 Parks Department 79-790-50-00-5010 SALARIES & WAGES $ 692,910 $ 757,316 $ 916,332 $ 865,000 $ 966,504 $ 1,019,662 $ 1,050,252 $ 1,081,760 $ 1,114,213 79-790-50-00-5015 PART-TIME SALARIES 62,116 74,343 90,000 90,000 95,000 95,000 95,000 95,000 95,000 79-790-50-00-5020 OVERTIME 5,983 4,767 15,000 10,000 15,000 15,000 15,000 15,000 15,000 79-790-52-00-5212 RETIREMENT PLAN CONTRIBUTION 57,803 49,437 55,978 55,978 67,129 71,495 75,739 80,393 85,256 79-790-52-00-5214 FICA CONTRIBUTION 57,851 62,870 75,659 73,500 80,525 84,954 87,503 90,128 92,832 79-790-52-00-5216 GROUP HEALTH INSURANCE 141,730 156,277 234,441 154,547 178,262 192,523 207,925 224,559 242,524 79-790-52-00-5222 GROUP LIFE INSURANCE 1,104 1,113 1,357 992 1,463 1,478 1,493 1,508 1,523 79-790-52-00-5223 DENTAL INSURANCE 12,398 13,058 17,854 13,126 15,180 15,939 16,736 17,573 18,452 79-790-52-00-5224 VISION INSURANCE 1,760 1,767 2,205 1,658 1,905 1,962 2,021 2,082 2,144 79-790-54-00-5412 TRAINING & CONFERENCES 765 18,144 25,000 27,500 25,000 25,000 25,000 25,000 25,000 79-790-54-00-5415 TRAVEL & LODGING 22 1,278 3,000 3,000 3,000 3,000 3,000 3,000 3,000 79-790-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK 204,854 276,117 330,774 480,774 185,863 560,174 496,174 533,268 593,000 79-790-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 12,197 - 1,200 3,377 27,380 - 6,211 4,609 28,443 79-790-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK - - - - - 47,639 36,872 38,339 39,880 79-790-54-00-5440 TELECOMMUNICATIONS 9,510 9,228 10,000 10,000 10,000 10,000 10,000 10,000 10,000 79-790-54-00-5462 PROFESSIONAL SERVICES 12,144 9,701 12,500 12,500 17,500 17,500 17,500 17,500 17,500 79-790-54-00-5485 RENTAL & LEASE PURCHASE 8,219 9,017 9,426 9,426 9,747 10,085 10,439 10,811 11,201 79-790-54-00-5488 OFFICE CLEANING 3,533 2,559 2,704 2,704 2,920 9,000 9,450 9,923 10,419 79-790-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 28,422 37,482 40,000 40,000 90,000 45,000 45,000 45,000 45,000 118 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected 79-790-56-00-5600 WEARING APPAREL 13,677 8,015 9,500 11,000 12,000 12,000 12,000 12,000 12,000 79-790-56-00-5620 OPERATING SUPPLIES 33,524 24,928 30,000 30,000 30,000 30,000 30,000 30,000 30,000 79-790-56-00-5630 SMALL TOOLS & EQUIPMENT 10,913 7,242 8,000 8,000 9,000 9,000 9,000 9,000 9,000 79-790-56-00-5640 REPAIR & MAINTENANCE 60,772 61,707 71,000 71,000 71,000 71,000 71,000 71,000 71,000 79-790-56-00-5646 ATHLETIC FIELDS & EQUIPMENT 52,774 67,083 55,000 64,000 66,240 68,558 70,958 73,442 76,012 79-790-56-00-5695 GASOLINE 46,399 42,093 60,990 60,990 75,259 80,527 86,164 92,195 98,649 Parks Department Expenditures $ 1,531,380 $ 1,695,542 $ 2,077,920 $ 2,099,072 $ 2,055,877 $ 2,496,496 $ 2,490,437 $ 2,593,090 $ 2,747,048 Over Budget $ 21,152 Recreation Department 79-795-50-00-5010 SALARIES & WAGES $ 464,286 $ 503,726 $ 597,912 $ 575,000 $ 717,229 $ 756,677 $ 779,377 $ 802,758 $ 826,841 79-795-50-00-5015 PART-TIME SALARIES 16,584 18,769 25,000 30,000 30,000 30,000 30,000 30,000 30,000 79-795-50-00-5045 CONCESSION WAGES 12,701 15,822 17,000 22,500 23,000 23,000 23,000 23,000 23,000 79-795-50-00-5046 PRE-SCHOOL WAGES 51,931 86,890 53,000 65,000 70,000 70,000 70,000 70,000 70,000 79-795-50-00-5052 INSTRUCTORS WAGES 28,880 46,281 50,000 50,000 50,000 50,000 50,000 50,000 50,000 79-795-52-00-5212 RETIREMENT PLAN CONTRIBUTION 39,905 34,492 39,014 37,500 53,601 57,123 60,391 63,973 67,711 79-795-52-00-5214 FICA CONTRIBUTION 42,846 50,859 55,165 55,165 65,436 67,399 69,421 71,504 73,649 79-795-52-00-5216 GROUP HEALTH INSURANCE 82,352 86,444 143,278 118,022 233,039 251,682 271,817 293,562 317,047 79-795-52-00-5222 GROUP LIFE INSURANCE 862 862 1,039 900 1,278 1,291 1,304 1,317 1,330 79-795-52-00-5223 DENTAL INSURANCE 6,666 7,406 10,290 9,158 14,744 15,481 16,255 17,068 17,921 79-795-52-00-5224 VISION INSURANCE 1,006 1,061 1,338 1,218 1,794 1,848 1,903 1,960 2,019 79-795-54-00-5412 TRAINING & CONFERENCES 2,969 3,028 6,000 7,000 7,000 7,000 7,000 7,000 7,000 79-795-54-00-5415 TRAVEL & LODGING 1,813 1,922 3,000 4,000 4,000 4,000 4,000 4,000 4,000 79-795-54-00-5424 COMPUTER REPLACEMENT CHARGEBACK 7,474 6,289 1,862 2,532 11,143 12,026 1,642 7,437 12,542 79-795-54-00-5426 PUBLISHING & ADVERTISING 12,621 8,270 55,000 10,000 15,000 15,000 15,000 15,000 15,000 79-795-54-00-5437 VEHICLE MAINTENANCE CHARGEBACK - - - - - 3,811 2,950 3,067 3,190 79-795-54-00-5440 TELECOMMUNICATIONS 15,203 17,327 16,000 18,000 18,000 18,000 18,000 18,000 18,000 79-795-54-00-5447 SCHOLARSHIPS - - 2,000 - 2,000 2,000 2,000 2,000 2,000 79-795-54-00-5452 POSTAGE & SHIPPING 2,406 1,738 3,000 3,000 3,000 3,000 3,000 3,000 3,000 79-795-54-00-5460 DUES & SUBSCRIPTIONS 3,169 4,236 4,000 4,500 4,500 4,500 4,500 4,500 4,500 79-795-54-00-5462 PROFESSIONAL SERVICES 122,304 151,565 150,000 175,000 175,000 175,000 175,000 175,000 175,000 79-795-54-00-5480 UTILITIES 8,420 14,896 10,070 10,070 10,674 11,314 11,993 12,713 13,476 79-795-54-00-5485 RENTAL & LEASE PURCHASE 1,412 4,329 6,000 5,000 6,000 6,000 6,000 6,000 6,000 79-795-54-00-5488 OFFICE CLEANING 16,548 22,291 19,515 19,107 19,515 20,740 21,777 22,866 24,009 79-795-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 43,292 988 10,000 5,000 10,000 10,000 10,000 10,000 10,000 79-795-56-00-5600 WEARING APPAREL - 3,750 4,000 4,500 4,500 4,500 4,500 4,500 4,500 79-795-56-00-5602 HOMETOWN DAYS SUPPLIES 156,063 151,535 150,000 171,860 200,000 200,000 200,000 200,000 200,000 79-795-56-00-5606 PROGRAM SUPPLIES 249,385 293,646 333,000 315,000 320,000 325,000 325,000 325,000 325,000 79-795-56-00-5607 CONCESSION SUPPLIES 20,133 26,451 23,000 30,000 30,000 30,000 30,000 30,000 30,000 79-795-56-00-5610 OFFICE SUPPLIES 3,229 2,649 3,000 3,000 3,000 3,000 3,000 3,000 3,000 119 Account Number Description 79-795-56-00-5620 OPERATING SUPPLIES Recreation Department Expenditures FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected 32,303 28,740 37,000 37,000 37,000 37,000 37,000 37,000 37,000 $ 1,446,763 $ 1,596,262 $ 1,829,483 $ 1,789,032 $ 2,140,453 $ 2,216,392 $ 2,255,830 $ 2,315,225 $ 2,376,735 Under Budget $ (40,451) Total Parks & Recreation Fund Expenditures $ 2,978,143 $ 3,291,804 $ 3,907,403 $ 3,888,104 $ 4,196,330 $ 4,712,888 $ 4,746,267 $ 4,908,315 $ 5,123,783 Under Budget $ (19,299) Transfers In $ 2,232,541 $ 2,440,844 $ 2,357,728 $ 2,357,728 $ 2,896,780 $ 3,523,197 $ 3,547,699 $ 3,690,726 $ 3,897,524 (Transfers Out) - - - - - - - - - Parks & Recreation Fund Net Transfers $ 2,232,541 $ 2,440,844 $ 2,357,728 $ 2,357,728 $ 2,896,780 $ 3,523,197 $ 3,547,699 $ 3,690,726 $ 3,897,524 Surplus(Deficit) 243,806 252,727 (541,756) (342,934) (153,598) - - - - Fund Balance $ 243,804 $ 496,532 $ - $ 153,598 $ - $ - $ - $ - $ - 8.19% 15.08% 0.00% 3.95% 0.00% 0.00% 0.00% 0.00% 0.00% 120 Library Operations Fund (82) The Yorkville Public Library provides the people of the community, from pre-school through maturity, with access to a collection of books and other materials which will serve their educational, cultural and recreational needs. The Library board and staff strive to provide the community an environment that promotes the love of reading. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 1,665,847 $ 1,760,942 $ 1,856,755 $ 1,868,388 $ 1,066,623 $ 1,114,621 $ 1,159,206 $ 1,199,778 $ 1,235,771 Intergovernmental 52,529 43,822 45,327 40,765 40,176 41,678 41,872 42,070 42,272 Fines & Forfeits 2,433 1,682 1,500 1,600 1,600 1,600 1,600 1,600 1,600 Charges for Service 13,819 16,065 12,500 14,500 14,500 14,500 14,500 14,500 14,500 Investment Earnings 19,325 37,507 15,000 36,000 20,000 20,000 18,000 18,000 18,000 Miscellaneous 60,709 4,606 3,200 6,400 4,200 4,200 4,200 4,200 4,200 Total Revenues $ 1,814,662 $ 1,864,624 $ 1,934,282 $ 1,967,653 $ 1,147,099 $ 1,196,599 $ 1,239,378 $ 1,280,148 $ 1,316,343 Other Financing Sources 29,489 29,230 28,302 27,032 40,672 44,569 47,141 49,867 52,757 Total Revenues and Transfers $ 1,844,151 $ 1,893,854 $ 1,962,584 $ 1,994,685 $ 1,187,771 $ 1,241,168 $ 1,286,519 $ 1,330,015 $ 1,369,100 Expenditures Salaries $ 469,219 $ 443,275 $ 491,573 $ 475,000 $ 597,594 $ 615,682 $ 634,102 $ 652,865 $ 672,981 Benefits 200,002 181,358 196,481 192,155 263,264 281,381 299,576 319,097 340,037 Contractual Services 262,043 273,705 377,618 265,063 387,792 296,123 299,348 302,743 306,317 Supplies 18,526 39,842 65,600 58,058 75,500 85,500 85,500 85,500 85,500 Debt Service 847,313 866,750 864,000 864,000 - - - - - Total Expenditures $ 1,797,103 $ 1,804,930 $ 1,995,272 $ 1,854,276 $ 1,324,150 $ 1,278,686 $ 1,318,526 $ 1,360,205 $ 1,404,835 Surplus (Deficit) $ 47,048 $ 88,924 $ (32,688) $ 140,409 $ (136,379) $ (37,518) $ (32,007) $ (30,190) $ (35,735) Ending Fund Balance $ 793,959 $ 882,883 $ 835,892 $ 1,023,292 $ 886,913 $ 849,395 $ 817,388 $ 787,198 $ 751,463 44.18% 48.92% 41.89% 55.19% 66.98% 66.43% 61.99% 57.87% 53.49% Operational Fund Balance % ' 83.59% 94.11 % 73.89% 103.33% 66.98% 66.43% 61.99% 57.87% 53.49% Fund Balance $1,500 r C 3 $1,000 O L ~ $500 $0 121 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Account Number Description Actual Actual Adopted Projected Proposed Projected Projected Projected Projected LIBRARY FUND - 82 82-000-40-00-4000 PROPERTY TAXES - LIBRARY OPS $ 820,513 $ 900,817 $ 995,347 $ 1,004,354 $ 1,066,623 $ 1,114,621 $ 1,159,206 $ 1,199,778 $ 1,235,771 82-000-40-00-4083 PROPERTY TAXES - DEBT SERVICE 845,334 860,125 861,408 864,034 - - - - - 82-000-41-00-4120 PERSONAL PROPERTY TAX 18,312 12,061 13,566 8,788 8,199 9,701 9,895 10,093 10,295 82-000-41-00-4160 FEDERAL GRANTS 2,456 - - - - - - - - 82-000-41-00-4170 STATE GRANTS 31,761 31,761 31,761 31,977 31,977 31,977 31,977 31,977 31,977 82-000-43-00-4330 LIBRARY FINES 2,433 1,682 1,500 1,600 1,600 1,600 1,600 1,600 1,600 82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS 10,974 13,208 10,000 12,000 12,000 12,000 12,000 12,000 12,000 82-000-44-00-4422 COPY FEES 2,845 2,857 2,500 2,500 2,500 2,500 2,500 2,500 2,500 82-000-45-00-4500 INVESTMENT EARNINGS 19,325 37,507 15,000 36,000 20,000 20,000 18,000 18,000 18,000 82-000-48-00-4820 RENTAL INCOME 200 215 200 1,400 200 200 200 200 200 82-000-48-00-4850 MISCELLANEOUS INCOME 60,509 4,391 3,000 5,000 4,000 4,000 4,000 4,000 4,000 Library Fund Revenues $ 1,814,662 $ 1,864,624 $ 1,934,282 $ 1,967,653 $ 1,147,099 $ 1,196,599 $ 1,239,378 $ 1,280,148 $ 1,316,343 Over Budget $ 33,371 82-000-49-00-4901 TRANSFER FROM GENERAL 29,489 29,230 28,302 27,032 40,672 44,569 47,141 49,867 52,757 Other Financing Sources $ 29,489 $ 29,230 $ 28,302 $ 27,032 $ 40,672 $ 44,569 $ 47,141 $ 49,867 $ 52,757 Under Budget , Library Fund Revenue & Transfers $ 1,844,151 $ 1,893,854 $ 1,962,584 $ 1,994,685 $ 1,187,771 $ 1,241,168 $ 1,286,519 $ 1,330,015 $ 1,369,100 Over Budget $ 32,101 Library Operations Department 82-820-50-00-5010 SALARIES & WAGES $ 307,963 $ 288,848 $ 305,573 $ 300,000 $ 369,594 $ 380,682 $ 392,102 $ 403,865 $ 415,981 82-820-50-00-5015 PART-TIME SALARIES 161,256 154,427 186,000 175,000 228,000 235,000 242,000 249,000 257,000 82-820-52-00-5212 RETIREMENT PLAN CONTRIBUTION 24,289 18,514 19,635 19,635 26,668 26,305 27,878 29,603 31,407 82-820-52-00-5214 FICA CONTRIBUTION 34,436 33,302 36,497 36,497 44,238 47,100 48,509 49,944 51,483 82-820-52-00-5216 GROUP HEALTH INSURANCE 102,604 91,896 103,057 100,001 139,790 150,973 163,051 176,095 190,183 82-820-52-00-5222 GROUP LIFE INSURANCE 583 609 600 600 814 822 830 838 846 82-820-52-00-5223 DENTAL INSURANCE 7,518 6,874 7,450 7,450 9,871 10,365 10,883 11,427 11,998 82-820-52-00-5224 VISION INSURANCE 1,083 933 940 940 1,211 1,247 1,284 1,323 1,363 82-820-52-00-5230 UNEMPLOYMENT INSURANCE 1,539 1,486 1,500 1,700 1,700 1,700 1,700 1,700 1,700 82-820-52-00-5231 LIABILITY INSURANCE 27,950 27,744 26,802 25,332 38,972 42,869 45,441 48,167 51,057 82-820-54-00-5401 ADMINISTRATIVE CHARGEBACK 15,000 15,000 15,825 15,825 - - - - - 82-820-54-00-5412 TRAINING & CONFERENCES 555 900 2,000 2,000 3,000 3,000 3,000 3,000 3,000 82-820-54-00-5415 TRAVEL & LODGING 737 1,521 2,000 2,000 2,500 2,500 2,500 2,500 2,500 82-820-54-00-5426 PUBLISHING & ADVERTISING 567 - 2,000 1,000 2,500 2,500 2,500 2,500 2,500 82-820-54-00-5440 TELECOMMUNICATIONS 6,845 7,993 8,500 8,500 8,500 8,500 8,500 8,500 8,500 82-820-54-00-5452 POSTAGE & SHIPPING 1,146 688 1,500 1,500 1,500 1,500 1,500 1,500 1,500 82-820-54-00-5453 BUILDING & GROUND CHARGEBACK 6,428 7,486 8,091 8,091 11,005 11,610 11,958 12,317 12,687 82-820-54-00-5460 DUES & SUBSCRIPTIONS 8,642 11,143 20,000 15,000 20,000 20,000 20,000 20,000 20,000 82-820-54-00-5462 PROFESSIONAL SERVICES 23,157 55,621 105,000 75,000 135,000 85,000 85,000 85,000 85,000 82-820-54-00-5466 LEGAL SERVICES - 1,013 3,000 338 2,000 2,000 2,000 2,000 2,000 122 Account Number Description 82-820-54-00-5468 AUTOMATION 82-820-54-00-5480 UTILITIES 82-820-54-00-5488 OFFICE CLEANING 82-820-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 82-820-54-00-5498 PAYING AGENT FEES 82-820-56-00-5610 OFFICE SUPPLIES 82-820-56-00-5620 LIBRARY OPERATING SUPPLIES 82-820-56-00-5621 CUSTODIAL SUPPLIES 82-820-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE 82-820-56-00-5671 LIBRARY PROGRAMMING 82-820-56-00-5683 AUDIO BOOKS 82-820-56-00-5684 COMPACT DISCS & OTHER MUSIC 82-820-56-00-5685 DVD'S 82-820-56-00-5686 BOOKS Debt Service - 2006 Bond 82-820-84-00-8000 PRINCIPAL PAYMENT 82-820-84-00-8050 INTEREST PAYMENT Debt Service - 2013 Refunding Bond 82-820-99-00-8000 PRINCIPAL PAYMENT 82-820-99-00-8050 INTEREST PAYMENT Library Fund Expenditures Transfers In (Transfers Out) FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected 18,877 18,617 26,000 26,000 27,000 27,000 27,000 27,000 27,000 21,069 16,529 26,202 22,333 23,673 25,093 26,599 28,195 29,887 36,040 36,308 25,400 24,648 26,114 27,420 28,791 30,231 31,743 121,291 99,197 130,000 60,000 125,000 80,000 80,000 80,000 80,000 1,689 1,689 2,100 2,828 - - - - - 4,250 5,217 7,600 5,250 7,500 7,500 7,500 7,500 7,500 5,002 2,526 5,000 5,000 5,000 5,000 5,000 5,000 5,000 4,353 3,937 7,000 5,000 7,000 7,000 7,000 7,000 7,000 3,480 2,870 7,000 4,000 7,000 7,000 7,000 7,000 7,000 319 685 2,000 1,000 2,000 2,000 2,000 2,000 2,000 - 2,736 3,500 3,500 3,500 3,500 3,500 3,500 3,500 - 53 500 500 500 500 500 500 500 - 1,547 3,000 3,000 3,000 3,000 3,000 3,000 3,000 1,122 20,271 30,000 30,808 40,000 50,000 50,000 50,000 50,000 75,000 100,000 100,000 100,000 - - - - - 13,113 9,550 4,800 4,800 - - - - - 675,000 700,000 730,000 730,000 - - - - - 84,200 57,200 29,200 29,200 - - - - - $ 1,797,103 $ 1,804,930 $ 1,995,272 $ 1,854,276 $ 1,324,150 $ 1,278,686 $ 1,318,526 $ 1,360,205 $ 1,404,835 Under Budget $ (140,996) $ 29,489 $ 29,230 $ 28,302 $ 27,032 $ 40,672 $ 44,569 $ 47,141 $ 49,867 $ 52,757 Library Fund Net Transfers $ 29,489 $ 29,230 $ 28,302 $ 27,032 $ 40,672 $ 44,569 $ 47,141 $ 49,867 $ 52,757 Surplus(Deficit) $ 47,048 $ 88,924 $ (32,688) $ 140,409 $ (136,379) $ (37,518) $ (32,007) $ (30,190) $ (35,735) Fund Balance $ 793,959 $ 882,883 $ 835,892 $ 1,023,292 $ 886,913 $ 849,395 $ 817,388 $ 787,198 $ 751,463 44.18% 48. 92 % 41.89% 55.19% 66.98% 66. 43 % 61.99% 57. 87% 53. 49% Operational Fund Balance % 83.59% 94.11 % 73.89% 103.33% 66.98% 66.43% 61.99% 57.87% 53.49% 123 Library Capital Fund (84) The Library Capital Fund derives its revenue from monies collected from building permits. The revenue is used for Library building maintenance and associated capital, contractual and supply purchases. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Licenses & Permits $ 140,950 $ 169,000 $ 50,000 $ 90,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Investment Earnings 205 315 200 1,500 750 200 200 200 200 Miscellaneous 22 33 - - - - - - - Total Revenues $ 141,177 $ 169,348 $ 50,200 $ 91,500 $ 50,750 $ 50,200 $ 50,200 $ 50,200 $ 50,200 Expenditures Contractual Services $ 3,000 $ - $ - $ - $ - $ - $ - $ - $ - Supplies 63,279 28,877 49,000 46,000 43,000 50,500 28,500 27,000 19,500 Capital Outlay - 58,183 500,000 250,000 85,000 115,000 200,000 150,000 100,000 Total Expenditures $ 66,279 $ 87,060 $ 549,000 $ 296,000 $ 128,000 $ 165,500 $ 228,500 $ 177,000 $ 119,500 Surplus (Deficit) $ 74,898 $ 82,288 $ (498,800) $ (204,500) $ (77,250) $ (115,300) $ (178,300) $ (126,800) $ (69,300) Ending Fund Balance $ 251,559 $ 333,847 $ (161,999) $ 129,347 $ 52,097 $ (63,203) $ (241,503) $ (368,303) $ (437,603) N $500 Fund Balance r N 0 0 $0 t r ($500) 124 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 Account Number Description Actual Actual Adopted Projected Proposed LIBRARY CAPITAL FUND - 84 84-000-42-00-4214 DEVELOPMENT FEES $ 140,950 $ 169,000 $ 50,000 $ 90,000 $ 50,000 $ 84-000-45-00-4500 INVESTMENT EARNINGS 205 315 200 1,500 750 84-000-48-00-4850 MISCELLANEOUS INCOME 22 33 - - - Library Capital Fund Revenues $ 141,177 $ 169,348 $ 50,200 $ 91,500 $ 50,750 $ Over Budget $ 41,300 84-840-54-00-5460 E-BOOKS SUBSCRIPTION $ 3,000 $ - $ - $ - $ - $ 84-840-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE 7,384 5,226 29,000 26,000 33,000 84-840-56-00-5683 AUDIO BOOKS 2,068 - - - - 84-840-56-00-5685 DVD'S 2,417 - - - - 84-840-56-00-5686 BOOKS 51,410 23,651 20,000 20,000 10,000 84-840-60-00-6020 BUILDING IMPROVEMENTS - 58,183 500,000 250,000 85,000 Library Capital Fund Expenditures $ 66,279 $ 87,060 $ 549,000 $ 296,000 $ 128,000 $ Under Budget $ (253,000) Surplus(Deficit) 74,898 82,288 (498,800) (204,500) (77,250) Fund Balance $ 251,559 $ 333,847 $ (161,999) $ 129,347 $ 52,097 $ FY 2027 FY 2028 FY 2029 FY 2030 Projected Projected Projected Projected 50,000 $ 50,000 $ 50,000 $ 50,000 200 200 200 200 50,200 $ 50,200 $ 50,200 $ 50,200 50,500 28,500 27,000 19,500 115,000 200,000 150,000 100,000 165,500 $ 228,500 $ 177,000 $ 119,500 (115,300) (178,300) (126,800) (69,300) (63,203) $ (241,503) $ (368,303) $ (437,603) 125 Countryside TIF Fund (87) The Countryside TIF was created in February of 2005, with the intent of constructing a future retail development at Countryside Center. This TIF is located at the northwest corner of US Route 34 and IL Route 47 FY 2023 Actual FY 2024 Actual FY 2025 Adopted Budget FY 2025 Projected FY 2026 Proposed Budget FY 2027 Projected FY 2028 Projected FY 2029 Projected FY 2030 Projected Revenues Taxes $ 232,124 $ 226,795 $ 232,465 $ 228,278 $ 233,985 $ 239,835 $ 245,831 $ 251,977 $ 258,276 Total Revenues $ 232,124 $ 226,795 $ 232,465 $ 228,278 $ 233,985 $ 239,835 $ 245,831 $ 251,977 $ 258,276 Other Financing Sources - - - - - - - - 1,830,356 Total Revenues and Transfers $ 232,124 $ 226,795 $ 232,465 $ 228,278 $ 233,985 $ 239,835 $ 245,831 $ 251,977 $ 2,088,632 Expenditures Contractual Services Debt Service $ 16,983 207,370 $ 18,055 209,422 $ 17,259 208,522 $ 17,187 208,522 $ 14,258 364,699 $ 14,932 359,546 $ 15,320 360,464 $ 15,720 360,754 $ 16,132 365,277 Total Expenditures $ 224,353 $ 227,477 $ 225,781 $ 225,709 $ 378,957 $ 374,478 $ 375,784 $ 376,474 $ 381,409 Surplus (Deficit) $ 7,771 $ (682) $ 6,684 $ 2,569 $ (144,972) $ (134,643) $ (129,953) $ (124,497) $ 1,707,223 Ending Fund Balance $ (1,175,044) $ (1,175,727) $ (1,168,663) $ (1,173,158) $ (1,318,130) $ (1,452,773) $ (1,582,726) $ (1,707,223) $ - N $0 ($500) N t ($1,000) ~ ($1,500) ($2,000) 126 FY 2023 FY 2024 FY 2025 FY 2025 Account Number Description Actual Actual Adopted Projected COUNTRYSIDE TIF FUND - 87 87-000-40-00-4000 PROPERTY TAXES $ 232,124 $ 226,795 $ 232,465 $ 228,278 $ Countryside TIF Fund Revenues $ 232,124 $ 226,795 $ 232,465 $ 228,278 $ Under Budget 87-000-49-00-4901 TRANSFER FROM GENERAL $ - $ - $ - $ - $ Other Financing Sources $ - $ - $ - $ - $ Under Budget $ - 0 Countryside TIF Revenues & Transfers $ 232,124 $ 226,795 $ 232,465 $ 228,278 $ Under Budget 87-870-54-00-5401 ADMINISTRATIVE CHARGEBACK $ 15,804 $ 16,314 $ 15,259 $ 15,259 $ 87-870-54-00-5462 PROFESSIONAL SERVICES 518 813 1,000 1,000 87-870-54-00-5498 PAYING AGENT FEES 661 928 1,000 928 Debt Service - 2015A Bond 87-870-77-00-8000 PRINCIPAL PAYMENT 116,424 121,716 125,685 125,685 87-870-77-00-8050 INTEREST PAYMENT 40,231 36,991 32,122 32,122 Debt Service - 2014 Refunding Bond 87-870-93-00-8000 PRINCIPAL PAYMENT - - - - 87-870-93-00-8050 INTEREST PAYMENT 50,715 50,715 50,715 50,715 Countryside TIF Expenditures $ 224,353 $ 227,477 $ 225,781 $ 225,709 $ Under Budget Transfers In $ - $ - $ - $ - $ FY 2026 Proposed 233,985 $ 233,985 $ FY 2027 Projected 239,835 $ 239,835 $ FY 2028 Projected 245,831 $ 245,831 $ FY 2029 FY 2030 Projected Projected 251,977 $ 258,276 251,977 $ 258,276 - $ 1,830,356 - $ 1,830,356 233,985 $ 239,835 $ 245,831 $ 251,977 $ 2,088,632 12,258 $ 12,932 $ 13,320 $ 13,720 $ 14,132 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 56,889 58,212 60,858 63,504 66,150 27,095 24,819 22,491 20,057 17,517 230,000 235,000 245,000 255,000 270,000 50,715 41,515 32,115 22,193 11,610 378,957 $ 374,478 $ 375,784 $ 376,474 $ 381,409 - $ - $ - $ - $ 1,830,356 Countryside TIF Fund Net Transfers $ - $ - $ - $ - $ - $ - $ - $ - $ Surplus(Deficit) 7,771 (682) 6,684 2,569 (144,972) (134,643) (129,953) (124,497) Fund Balance $ (1,175,044) $ (1,175,727) $ (1,168,663) $ (1,173,158) $ (1,318,130) $ (1,452,773) $ (1,582,726) $ (1,707,223) $ 1,830,356 1,707,223 127 Downtown TIF Fund (88) The Downtown TIF was created in 2006, in order to finance a mixed use development in the downtown area FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 100,932 $ 121,458 $ 124,494 $ 224,315 $ 229,923 $ 235,671 $ 241,563 $ 247,602 $ 253,792 Total Revenues $ 100,932 $ 121,458 $ 124,494 $ 224,315 $ 229,923 $ 235,671 $ 241,563 $ 247,602 $ 253,792 Other Financing Sources - - - 175,604 - - - - - Total Revenues and Transfers $ 100,932 $ 121,458 $ 124,494 $ 399,919 $ 229,923 $ 235,671 $ 241,563 $ 247,602 $ 253,792 Expenditures Contractual Services $ 72,810 $ 77,041 $ 73,967 $ 111,098 $ 83,822 $ 86,568 $ 89,090 $ 91,688 $ 94,364 Capital Outlay 3,120 - 850,000 35,000 5,000 5,000 5,000 5,000 5,000 Total Expenditures $ 75,930 $ 77,041 $ 923,967 $ 146,098 $ 88,822 $ 91,568 $ 94,090 $ 96,688 $ 99,364 Surplus (Deficit) $ 25,002 $ 44,417 $ (799,473) $ 253,821 $ 141,101 $ 144,103 $ 147,473 $ 150,914 $ 154,428 Ending Fund Balance $ (1,614,928) $ (1,570,512) $ (2,511,902) $ (1,316,691) $ (1,175,590) $ (1,031,487) $ (884,014) $ (733,100) $ (578,672) $0 3 ($1,000) Fund Balance O ($2,000) ($3,000) 128 Account Number Description DOWNTOWN TIF FUND - 88 88-000-40-00-4000 88-000-49-00-4910 PROPERTY TAXES Downtown TIF Fund Revenues SALE OF CAPITAL ASSETS Other Financing Sources Downtown TIF Fund Revenues & Transfers 88-880-54-00-5401 ADMINISTRATIVE CHARGEBACK 88-880-54-00-5425 TIF INCENTIVE PAYOUT 88-880-54-00-5462 PROFESSIONAL SERVICES 88-880-60-00-6000 PROJECT COSTS 88-880-60-00-6079 ROUTE 47 EXPANSION Downtown TIF Expenditures Surplus(Deficit) Fund Balance FY 2023 Actual FY 2024 FY 2025 FY 2025 Actual Adopted Projected FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Proposed Projected Projected Projected Projected $ 100,932 $ 121,458 $ 124,494 $ 224,315 $ 229,923 $ 235,671 $ 241,563 $ 247,602 $ 253,792 $ 100,932 $ 121,458 $ 124,494 $ 224,315 $ 229,923 $ 235,671 $ 241,563 $ 247,602 $ 253,792 Over Budget $ 99,821 $ - $ - $ - $ 175,604 $ - $ - $ - $ - $ - $ - $ - $ - $ 175,604 $ - $ - $ - $ - $ - Over Budget $ 175,604 $ 100,932 $ 121,458 $ 124,494 $ 399,919 $ 229,923 $ 235,671 $ 241,563 $ 247,602 $ 253,792 Over Budget $ 275,425 $ 31,102 $ 32,129 $ 32,046 $ 32,046 $ 12,258 $ 12,932 $ 13,320 $ 13,720 $ 14,132 37,835 41,812 39,421 67,052 69,064 71,136 73,270 75,468 77,732 3,873 3,100 2,500 12,000 2,500 2,500 2,500 2,500 2,500 - - 850,000 35,000 5,000 5,000 5,000 5,000 5,000 3,120 - - - - - - - - $ 75,930 $ 77,041 $ 923,967 $ 146,098 $ 88,822 $ 91,568 $ 94,090 $ 96,688 $ 99,364 Under Budge $ (777,869) 25,002 44,417 (799,473) 253,821 141,101 144,103 147,473 150,914 154,428 $ (1,614,928) $ (1,570,512) $ (2,511,902) $ (1,316,691) $ (1,175,590) $ (1,031,487) $ (884,014) $ (733,100) $ (578,672) 129 Downtown TIF Fund II (89) The Downtown TIF II was created in 2018, in order to help promote downtown redevelopment and support the existing Downtown TIF. FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 97,574 $ 145,465 $ 149,102 $ 215,723 $ 221,116 $ 226,644 $ 232,310 $ 238,118 $ 244,071 Total Revenues $ 97,574 $ 145,465 $ 149,102 $ 215,723 $ 221,116 $ 226,644 $ 232,310 $ 238,118 $ 244,071 Expenditures Contractual Services Capital Outlay Debt Service $ 3,371 - - $ 16,913 - - $ 17,000 5,000 150,000 $ 48,675 5,000 150,000 $ 32,020 5,000 150,000 $ 32,891 5,000 150,000 $ 33,788 5,000 150,000 $ 34,712 5,000 150,000 $ 35,663 5,000 150,000 Total Expenditures $ 3,371 $ 16,913 $ 172,000 $ 203,675 $ 187,020 $ 187,891 $ 188,788 $ 189,712 $ 190,663 Surplus (Deficit) $ 94,203 $ 128,552 $ (22,898) $ 12,048 $ 34,096 $ 38,753 $ 43,522 $ 48,406 $ 53,408 Ending Fund Balance $ 87,577 $ 216,129 $ 351,144 $ 228,177 $ 262,273 $ 301,026 $ 344,548 $ 392,954 $ 446,362 N $600 V c $400 3 O $200 $0 Fund Balance 130 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 Account Number Description Actual Actual Adopted Projected Proposed DOWNTOWN TIF II FUND - 89 89-000-40-00-4000 PROPERTY TAXES $ 97,574 $ 145,465 $ 149,102 $ 215,723 $ 221,116 $ Downtown TIF II Fund Revenues $ 97,574 $ 145,465 $ 149,102 $ 215,723 $ 221J16 $ Over Budget' $ 66,621 89-890-54-00-5425 TIF INCENTIVE PAYOUT $ 1,808 $ 16,172 $ 14,000 $ 28,175 $ 29,020 $ 89-890-54-00-5462 PROFESSIONAL SERVICES 1,563 741 3,000 20,500 3,000 89-890-60-00-6000 PROJECT COSTS - - 5,000 5,000 5,000 Debt Service - FS Property 89-890-94-00-8000 PRINCIPAL PAYMENT - - 150,000 150,000 150,000 Downtown TIF II Expenditures $ 3,371 $ 16,913 $ 172,000 $ 203,675 $ 187,020 $ Over Budget $ 31,675 Surplus(Deficit) 94,203 128,552 (22,898) 12,048 34,096 Fund Balance $ 87,577 $ 216,129 $ 351,144 $ 228,177 $ 262,273 $ FY 2027 Projected 226,644 $ 226,644 $ 29,891 $ 3,000 5,000 150,000 187,891 $ 38,753 301,026 $ FY 2028 FY 2029 FY 2030 Projected Projected Projected 232,310 $ 238,118 $ 244,071 232,310 $ 238,118 $ 244,071 30,788 $ 31,712 $ 32,663 3,000 3,000 3,000 5,000 5,000 5,000 150,000 150,000 150,000 188,788 $ 189,712 $ 190,663 43,522 48,406 53,408 344,548 $ 392,954 $ 446,362 131 United City of Yorkville - Consolidated Budget The table and graph below present the City's funds in aggregate, similar to that of a private business (for illustrative purposes only). All budgeted funds are included except for the following: Library Operations (82); and Library Capital (84). FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 15,728,228 $ 16,321,933 $ 17,225,429 $ 18,103,633 $ 18,870,237 $ 19,175,875 $ 19,277,969 $ 19,634,629 $ 19,801,380 Intergovernmental 7,123,418 6,351,355 6,522,945 6,311,976 6,000,789 6,061,612 6,749,357 6,878,188 7,006,859 Licenses & Permits 1,630,034 1,940,504 943,000 1,302,000 997,500 947,500 897,500 847,500 847,500 Fines & Forfeits 112,367 117,312 109,200 94,150 106,150 106,150 106,150 106,150 106,150 Charges for Service 12,413,565 14,763,369 14,696,793 15,770,623 15,693,762 19,159,485 21,586,015 23,192,632 26,116,959 Investment Earnings 557,169 1,469,789 1,336,250 1,253,199 1,384,000 929,000 699,000 694,000 689,000 Reimbursements 4,295,878 733,211 14,588,018 8,398,638 8,261,914 442,464 415,259 830,150 400,050 Miscellaneous 481,789 510,473 942,665 532,033 1,023,881 526,653 533,640 540,358 618,648 Total Revenues $ 42,342,448 $ 42,207,946 $ 56,3649300 $ 51,766,252 $ 52,3389233 $ 47,348,739 $ 50,264,890 $ 52,723,607 $ 55,586,546 Other Financing Sources 8,304,111 17,175,320 74,645,571 72,162,963 100,328,936 62,547,640 47,454,597 9,182,657 10,350,134 Total Revenues & Transfers $ 50,646,559 $ 59,383,266 $ 131,009,871 $ 123,929,215 $ 152,667,169 $ 109,896,379 $ 97,7199487 $ 61,906,264 $ 6599369680 Expenditures Salaries $ 7,837,732 $ 8,560,264 $ 10,030,385 $ 9,409,991 $ 10,923,388 $ 11,521,650 $ 11,892,691 $ 12,231,562 $ 12,580,556 Benefits 4,295,017 4,459,789 5,129,556 4,793,967 5,713,919 6,066,179 6,429,287 6,790,668 7,173,351 Contractual Services 8,958,436 10,309,429 13,876,284 13,413,615 12,950,773 12,591,829 12,013,995 10,080,067 9,758,380 Supplies 1,859,151 1,992,067 2,184,610 2,220,703 2,357,634 2,302,885 2,327,099 7,839,749 8,070,999 Capital Outlay 17,989,400 17,704,969 58,681,527 46,859,819 150,097,396 65,868,787 13,664,056 9,311,332 6,477,723 Contingency - - 75,000 - 75,000 75,000 75,000 75,000 75,000 Developer Commitment - 37,500 37,500 37,500 37,500 37,500 - - - Debt Service 4,618,420 3,359,799 5,177,967 3,924,167 8,409,279 9,461,484 44,408,367 7,796,271 7,766,642 Total Expenditures $ 45,558,156 $ 46,423,817 $ 95,192,829 $ 80,659,762 $ 190,564,889 $ 107,925,314 $ 90,810,495 $ 54,124,649 $ 51,902,651 Other Financing Uses 8,101,565 6,357,840 5,203,021 5,570,175 7,759,823 6,812,692 6,981,538 8,508,524 10,341,891 Total Expenditures & Transfers $ 53,659,721 $ 52,781,657 $ 100,395,850 $ 86,229,937 $ 198,324,712 $ 114,738,006 $ 97,792,033 $ 62,633,173 $ 62,2449542 Surplus (Deficit) $ (3,013,162) $ 6,601,609 $ 30,614,021 $ 37,699,278 $ (45,657,543) $ (4,841,627) $ (72,546) $ (726,909) $ 3,692,138 Ending Fund Balance $ 23,463,944 $ 30,065,552 $ 64,033,876 $ 67,764,830 $ 22,107,287 $ 17,265,660 $ 17,193,114 $ 16,466,205 $ 20,158,343 43.73% 56.96% 63.78% 78.59% 11.15% 15.05% 17.58% 26.29% 32.39% $80,000 $60,000 a $40,000 $20,000 $0 Fund Balance 132 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Cash Flow - Surplus(Deficit) General $ 369,505 $ 320,904 $ (700,000) $ - - $ - $ - $ - $ (1,405,214) Fox Hill 15,458 13,743 (36,640) 10,390 (41,640) 8,632 8,632 8,632 6,558 Sunflower 9,400 1,345 (2,640) (2,614) (21,640) 2,632 3,632 3,632 1,558 Motor Fuel Tax 50,427 31,136 (122,438) 3,838 (349,170) (5,644) - - - O City Wide Capital 2,619,452 1,003,401 (4,614,462) (2,334,776) (3,330,991) 3,811,618 (3,408,748) (525,557) - Buildings & Grounds (8,136,346) 539,723 32,050,197 37,133,121 (32,414,663) (6,502,683) (544,972) 65,383 10,002 Vehicle & Equipment 40,884 149,152 (1,657,681) (935,927) (644,036) (1,692) - - - c. Debt Service - - - - - - - - - Water 164,774 2,856,166 7,948,054 2,838,164 (5,982,526) (1,429,740) 4,242,382 71,782 3,701,095 Sewer 1,516,345 1,261,025 (892,926) 1,061,578 (2,749,504) (772,963) (434,514) (425,604) (536,920) Land Cash (33,843) - - - - - - - - Park & Recreation 243,806 252,727 (541,756) (342,934) (153,598) - - - - Countryside TIF 7,771 (682) 61684 2,569 (144,972) (134,643) (129,953) (124,497) 1,707,223 Downtown TIF 25,002 44,417 (799,473) 253,821 141,101 144,103 147,473 150,914 154,428 Downtown TIF II 94,203 128,552 22,898 12,048 34,096 38,753 43,522 48,406 53,408 $ (3,013,162) $ 6,601,609 $ 30,614,021 $ 37,699,278 $ (45,657,543) $ (4,841,627) $ (72,546) $ (726,909) $ 3,692,138 Cash Flow - Fund Balance General $ 10,996,607 $ 11,317,511 $ 10,996,607 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 11,317,511 $ 9,912,297 Fox Hill 37,034 50,777 10,771 61,167 19,527 28,159 36,791 45,423 51,981 Sunflower 11,786 13,131 9,161 10,517 (11,123) (8,491) (4,859) (1,227) 331 Motor Fuel Tax 319,840 350,976 125,921 354,814 5,644 - - - - O City Wide Capital 4,785,053 5,788,454 1,164,373 3,453,678 122,687 3,934,305 525,557 Buildings & Grounds 1,865,907 2,405,630 34,272,751 39,538,751 7,124,088 621,405 76,433 141,816 151,818 Vehicle & Equipment 1,432,503 1,581,655 193,275 645,728 1,692 - - - - a y Debt Service - - - - - - - - - Water 3,955,973 6,812,139 17,778,651 9,650,303 3,667,777 2,238,037 6,480,419 6,552,201 10,253,296 Sewer 2,517,832 3,778,857 2,811,787 4,840,435 2,090,931 1,317,968 883,454 457,850 (79,070) Land Cash - - - - - - - - - Park & Recreation 243,804 496,532 - 153,598 - - - - - Countryside TIF (1,175,044) (1,175,727) (1,168,663) (1,173,158) (1,318,130) (1,452,773) (1,582,726) (1,707,223) - Downtown TIF (1,614,928) (1,570,512) (2,511,902) (1,316,691) (1,175,590) (1,031,487) (884,014) (733,100) (578,672) Downtown TIF II 87,577 216,129 351,144 228,177 262,273 301,026 344,548 392,954 446,362 $ 23,463,944 $ 30,065,552 $ 64,033,876 $ 67,764,830 $ 22,107,287 $ 17,265,660 $ 17,193,114 $ 16,466,205 $ 20,158,343 133 Yorkville Public Library - Consolidated Budget The table and graph below present the Library's funds in aggregate, similar to that of a private business (for illustrative purposes only). All budgeted Library funds are included: Library Operations (82); and Library Capital (84). FY 2025 FY 2026 FY 2023 FY 2024 Adopted FY 2025 Proposed FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Budget Projected Budget Projected Projected Projected Projected Revenues Taxes $ 1,665,847 $ 1,760,942 $ 1,856,755 $ 1,868,388 $ 1,066,623 $ 1,114,621 $ 1,159,206 $ 1,199,778 $ 1,235,771 Intergovernmental 52,529 43,822 45,327 40,765 40,176 41,678 41,872 42,070 42,272 Licenses & Permits 140,950 169,000 50,000 90,000 50,000 50,000 50,000 50,000 50,000 Fines & Forfeits 2,433 1,682 1,500 1,600 1,600 1,600 1,600 1,600 1,600 Charges for Service 13,819 16,065 12,500 14,500 14,500 14,500 14,500 14,500 14,500 Investment Earnings 19,530 37,822 15,200 37,500 20,750 20,200 18,200 18,200 18,200 Miscellaneous 60,731 4,639 3,200 6,400 4,200 4,200 4,200 4,200 4,200 Total Revenues $ 1,955,839 $ 2,033,972 $ 1,984,482 $ 2,059,153 $ 1,197,849 $ 1,246,799 $ 1,289,578 $ 1,330,348 $ 1,366,543 Other Financing Sources 29,489 29,230 28,302 27,032 40,672 44,569 47,141 49,867 52,757 Total Revenues & Transfers $ 1,985,328 $ 2,063,202 $ 2,012,784 $ 2,086,185 $ 1,238,521 $ 1,291,368 $ 1,336,719 $ 1,380,215 $ 1,419,300 Expenditures Salaries $ 469,219 $ 443,275 $ 491,573 $ 475,000 $ 597,594 $ 615,682 $ 634,102 $ 652,865 $ 672,981 Benefits 200,002 181,358 196,481 192,155 263,264 281,381 299,576 319,097 340,037 Contractual Services 265,043 273,705 377,618 265,063 387,792 296,123 299,348 302,743 306,317 Supplies 81,805 68,719 114,600 104,058 118,500 136,000 114,000 112,500 105,000 Capital Outlay - 58,183 500,000 250,000 85,000 115,000 200,000 150,000 100,000 Debt Service 847,313 866,750 864,000 864,000 - - - - - Total Expenditures $ 1,863,382 $ 1,891,990 $ 2,544,272 $ 2,150,276 $ 1,452,150 $ 1,444,186 $ 1,547,026 $ 1,537,205 $ 1,524,335 Surplus (Deficit) $ 121,946 $ 171,212 $ (531,488) $ (64,091) $ (213,629) $ (152,818) $ (210,307) $ (156,990) $ (105,035) Ending Fund Balance $ 1,045,518 $ 1,216,730 $ 673,893 $ 1,152,639 $ 939,010 $ 786,192 $ 575,885 $ 418,895 $ 313,860 56.11 % 64.31 % 26.49% 53.60% 64.66% 54.44% 37.23% 27.25% 20.59% Fund Balance $1,500 r $1,000 0 r ~ $500 $0 134 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Cash Flow - Surylus(Deficit) Library Ops $ 47,048 $ 88,924 $ (32,688) $ 140,409 $ (136,379) $ (37,518) $ (32,007) $ (30,190) $ (35,735) Library Capital 74,898 82,288 (498,800) (204,500) (77,250) (115,300) (178,300) (126,800) (69,300) $ 121,946 $ 171,212 $ (531,488) $ (64,091) $ (213,629) $ (152,818) $ (210,307) $ (156,990) $ (105,035) Cash Flow - Fund Balance Library Ops $ 793,959 $ 882,883 $ 835,892 $ 1,023,292 $ 886,913 $ 849,395 $ 817,388 $ 787,198 $ 751,463 Library Capital 251,559 333,847 (161,999) 129,347 52,097 (63,203) (241,503) (368,303) (437,603) $ 1,045,518 $ 1,216,730 $ 673,893 $ 1,152,639 $ 939,010 $ 786,192 $ 575,885 $ 418,895 $ 313,860 135 Liability Insurance Unemployment Ins ty Health Insurance ty Dental Insurance ty Vision Insurance Library Health Insurance Libra r Dental Insurance Libra r Vision Insurance FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Actual Actual Adopted Projected Proposed Projected Projected Projected $ 486,827 $ 503,072 $ 553,768 $ 556,772 $ 681,016 $ 749,118 $ 794,065 $ 841,709 $ $ 25,910 $ 22,580 $ 31,000 $ 30,950 $ 31,200 $ 31,200 $ 31,200 $ 31,200 $ $ 1,411,732 $ 1,513,370 $ 1,930,640 $ 1,646,279 $ 2,141,822 $ 2,327,664 $ 2,527,561 $ 2,727,067 $ $ 108,436 $ 110,640 $ 144,884 $ 128,223 $ 158,749 $ 167,685 $ 177,380 $ 186,249 $ $ 15,704 $ 16,086 $ 18,379 $ 16,580 $ 19,766 $ 20,483 $ 21,247 $ 21,883 $ $ 102,604 $ 91,896 $ 103,057 $ 100,001 $ 139,790 $ 150,973 $ 163,051 $ 176,095 $ $ 7,518 $ 6,874 $ 7,450 $ 7,450 $ 9,871 $ 10,365 $ 10,883 $ 11,427 $ $ 1,083 $ 933 $ 940 $ 940 $ 1,211 $ 1,247 $ 1,284 $ 1,323 $ FY 2030 Projected 892,212 31,200 2,942,534 195,562 22,539 190,183 11,998 1,363 Corporate $ 2,220,747 $ 2,340,251 $ 2,518,207 $ 2,526,022 $ 2,585,457 $ 2,635,457 $ 2,685,457 $ 2,735,457 $ 2,785,457 Police Pension 1,331,704 1,368,276 1,382,106 1,386,285 1,465,973 1,475,000 1,525,000 1,575,000 1,625,000 Total City $ 3,552,451 $ 3,708,527 3,900,313 $ 3,912,307 $ 4,051,430 $ 4,110,457 $ 4,210,457 $ 4,310,457 $ 4,410,457 4.01'% 4.39% 5.49% 3.56% 1.46% 2.43% 2.38% 2.32% Library Operations $ 820,513 $ 900,817 $ 995,347 $ 1,004,354 $ 1,066,623 $ 1,114,621 $ 1,159,206 $ 1,199,778 $ 1,235,771 Library Debt Service 845,334 860,125 A 861,408 864,034 - - - - - Total Library $ 1,665,847 $ 1,760,942 $ 1,856,755 $ 1,868,388 $ 1,066,623 $ 1,114,621 $ 1,159,206 $ 1,199,778 $ 1,235,771 Special Service Areas $ 42,501 $ 45,032 $ 45,000 $ 45,056 $ 46,000 $ 47,000 $ 48,000 $ 48,000 $ 48,000 16.77% 5.96% 0.05% 2.10% 2.17% 0.00% 0.00% 0.00% TIF Districts $ 430,630 $ 493,718 $ 506,061 $ 668,316 $ 685,024 $ 702,150 $ 719,704 $ 737,697 $ 756,139 1.10% 14.65% 35.36% 2.50% 2.50% 0.00% 0.00% 0.00% Road & Bridge Tax $ 115,949 $ 120,588 120,000 $ 125,619 $ 125,000 $ 125,000 $ 125,000 $ 125,000 $ 125,000 111.31% 4.00% 4.17% -0.49% 0.00% 0.00% 0.00% 0.00% Grand Total $ 5,807,378 $ 6,128,807 $ 6,428,129 $ 6,619,686 $ 5,974,077 $ 6,099,228 $ 6,262,367 $ 6,420,932 $ 6,575,367 4.74% 5.53% 8.01 % -9.75% 2.09% 2.67% 2.53% 2.41 % 136 Total City Debt Service Payments Principal Interest Building Permits Revenue City Salaries Full Time Overtime Part Time Total Lib Salaries Full Time Part Time Total Total Salaries Full Time Overtime Part Time Total City Benefits IMRF Police Pension FICA Total Lib Benefits IMRF FICA Total Total Benefits IMRF Police Pension FICA Total FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected $ 4,618,420 $ 3,359,799 $ 5,177,967 $ 3,924,167 $ 8,409,279 $ 9,461,484 $ 44,408,367 $ 7,796,271 $ 7,766,642 3,934,753 2,594,679 2,954,816 2,954,816 4,216,415 3,474,770 38,419,368 3,517,993 3,627,023 683,667 765,120 2,223,151 969,351 4,192,864 5,986,714 5,988,999 4,278,278 4,139,619 $ 1,012,856 $ 1,036,698 $ 600,000 $ 800,000 $ 650,000 $ 600,000 $ 550,000 $ 500,000 $ 500,000 $ 7,390,119 $ 7,984,580 $ 9,307,417 $ 8,770,808 $ 10,235,328 $ 10,843,376 $ 11,220,177 $ 11,556,783 $ 11,903,488 140,265 152,219 190,000 189,250 204,000 192,000 184,000 184,000 184,000 307,348 423,465 532,968 443,683 477,160 479,374 481,614 483,879 486,168 $ 7,837,732 $ 8,560,264 $ 10,030,385 $ 9,403,741 $ 10,916,488 $ 11,514,750 $ 11,885,791 $ 12,224,662 $ 12,573,656 $ 307,963 $ 288,848 $ 305,573 $ 300,000 $ 369,594 $ 380,682 $ 392,102 $ 403,865 $ 415,981 161,256 154,427 186,000 175,000 228,000 235,000 242,000 249,000 257,000 $ 469,219 $ 443,275 $ 491,573 $ 475,000 $ 597,594 $ 615,682 $ 634,102 $ 652,865 $ 672,981 $ 7,698,082 $ 8,273,428 $ 9,612,990 $ 9,070,808 $ 10,604,922 $ 11,224,058 $ 11,612,279 $ 11,960,648 $ 12,319,469 140,265 152,219 190,000 189,250 204,000 192,000 184,000 184,000 184,000 468,604 577,892 718,968 618,683 705,160 714,374 723,614 732,879 743,168 $ 8,306,951 $ 9,003,539 $ 10,521,958 $ 9,878,741 $ 11,514,082 $ 12,130,432 $ 12,519,893 $ 12,877,527 $ 13,246,637 $ 349,205 $ 298,134 $ 338,689 $ 330,386 $ 434,885 $ 471,592 $ 502,176 $ 532,968 $ 565,146 1,334,771 1,378,837 1,386,265 1,386,285 1,465,973 1,475,000 1,525,000 1,575,000 1,625,000 581,744 635,771 742,779 714,595 807,659 854,268 883,835 910,351 937,662 $ 2,265,720 $ 2,312,742 $ 2,467,733 $ 2,431,266 $ 2,708,517 $ 2,800,860 $ 2,911,011 $ 3,018,319 $ 3,127,808 $ 24,289 $ 18,514 34,436 33,302 $ 58,725 $ 51,816 19,635 $ 19,635 $ 26,668 $ 26,305 $ 27,878 $ 29,603 $ 31,407 36,497 36,497 44,238 47,100 48,509 49,944 51,483 56,132 $ 56,132 $ 70,906 $ 73,405 $ 76,387 $ 79,547 $ 82,890 $ 373,494 $ 316,648 $ 358,324 $ 350,021 $ 461,553 $ 497,897 $ 530,054 $ 562,571 $ 596,553 1,334,771 1,378,837 1,386,265 1,386,285 1,465,973 1,475,000 1,525,000 1,575,000 1,625,000 616,180 669,073 779,276 751,092 851,897 901,368 932,344 960,295 989,145 $ 2,324,445 $ 2,364,558 $ 2,523,865 $ 2,487,398 $ 2,779,423 $ 2,874,265 $ 2,987,398 $ 3,097,866 $ 3,210,698 137 FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Road to Better Roads Program $ 1,654,891 $ 1,859,480 $ 1,872,000 $ 1,654,748 $ 1,680,000 $ 1,680,000 $ 1,630,000 $ 1,630,000 $ 1,630,000 Motor Fuel Tax 1,000,000 952,369 1,000,000 1,000,000 1,325,000 1,000,741 1,176,131 1,199,404 1,223,144 City -Wide Capital 654,891 907,111 872,000 654,748 355,000 679,259 453,869 430,596 406,856 RTBR - Subdivision Paving $ - $ - $ 3,750,000 $ 4,075,766 $ 3,810,565 $ (5,643,000) $ 2,365,000 $ - $ - City -Wide Capital - - 3,750,000 4,075,766 3,810,565 3,357,000 2,365,000 - - Reimbursements - - - (583,686) - - - - - Bond Proceeds - - - - - (9,000,000) - - - Bristol Bay Subdivision $ - $ - $ 52,000 $ - $ 30,000 $ 495,400 $ - $ City -Wide Capital - - 52,000 - 30,000 667,000 - - - Reimbursements - - - - - (171,600) - - - Grande Reserve Improvements $ (5,554) $ - $ - $ - $ - $ - $ Mill Road 448,532 - - - - - - - - Kennedy Road (Freedom Place) 101,671 15,738 835,000 - 835,000 - - - - Kennedy Road (North) 420,836 546 - - - - - - - Kennedy (Emerald / Freedom) - - 125,000 114,500 215,000 225,000 200,000 780,650 - Reimbursements (976,593) (16,284) (960,000) (114,500) (1,050,000) (225,000) (200,000) (780,650) Rte 126 & Mill Road Intersection Improvements $ - $ - $ - $ - $ - $ - $ 60,000 $ 699,000 $ - City -Wide Capital - - - - - - 60,000 699,000 - Faxon & Beecher Road Improvements $ - $ - $ - $ - $ 75,000 $ - $ - $ - $ - City -Wide Capital - - - 195,000 2,955,000 - - - - Reimbursements - - - (195,000) (2,880,000) - - - Rte 47 (Water Way /Jericho) $ 150,000 $ - $ 171,908 $ - $ 42,977 $ - $ - City -Wide Capital - - 150,000 - 171,908 - 42,977 - - Water - 40,706 1,090,000 90,000 1,200,000 - - - - Reimbursements - (40,706) (1,090,000) (90,000) (1,200,000) - Rte 47 (Kennedy /Water Way Parks $ - $ - $ 2,042,000 $ - $ 3,080,000 $ 200,000 $ 200,000 $ - $ - City -Wide Capital - - 180,000 - 200,000 200,000 200,000 - - Water - - 931,000 - 2,400,000 - - - - Sewer - - 931,000 - 480,000 - - - - Water Meter Replacement Program $ - $ - $ 800,000 $ 740,000 $ 1,800,000 $ 1,000,000 $ - $ - $ - Water - - 800,000 740,000 1,800,000 1,000,000 - - - 138 Well #10 / Water Renl Program / Water Sourcing - DWC-Lake Michigan Water Grants WIFIA Proceeds IEPA Loan Proceeds Bond Proceeds Lincoln Prairie Improvements Water Sewer Reimbursements Well #7 Standby Generator Water Sewer Main Replacement Program Sewer Public Works /Parks Facili Building & Grounds Bond Proceeds FY 2023 FY 2024 FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected $ 1,541,715 $ 385,858 $ (6,654,708) $ 1,424,628 $ 38,200,777 $ 385,000 $ (34,309,000) $ 3,567,130 $ 2,367,130 1,541,715 10,808,602 22,219,127 27,651,829 95,473,562 47,293,048 6,115,200 4,170,130 2,367,130 - (325,000) (300,000) - (300,000) (300,000) - - - - - (5,500,000) - (43,468,010) (41,106,048) (39,438,200) (603,000) - - - - (783,000) (13,504,775) (5,502,000) (986,000) - - - (10,097,744) (23,073,835) (25,444,201) - - - - - - 179,336 9,295,000 4,231,532 1,100,000 - - - - - 70,592 2,380,500 2,380,500 1,777,500 - - - - - (249,928) (11,675,500) (6,612,032) (2,877,500) - - - $ - $ 8,406 $ 560,000 $ 50,000 $ 1,145,000 $ - $ - $ - 8,406 560,000 50,000 1,145,000 - - - - $ 70,379 $ 288,575 $ 440,000 $ 25,000 $ 460,000 $ 245,000 $ 440,000 $ 440,000 $ 440,000 70,379 288,575 440,000 25,000 460,000 245,000 440,000 440,000 440,000 $ 1,396,685 $ 126,406 $ (32,895,983) $ (37,485,972) $ 30,373,172 $ 6,009,997 $ - $ - $ - 1,396,685 126,406 7,104,017 2,514,028 30,373,172 6,009,997 - - - - (40,000,000) (40,000,000) - - - Police Capital $ 325,510 $ 184,605 $ 222,600 $ 233,365 $ 158,000 $ 166,742 $ 292,120 $ 187,352 $ 283,593 Vehicles 179,701 139,234 222,600 222,600 158,000 166,742 265,120 187,352 198,593 Equipment 145,809 285,548 - 10,765 - - 27,000 - 85,000 Grants / Donations - (240,177) - - - - - - Public Works Capital $ 654,738 $ 1,104,182 $ 2,543,000 $ 2,229,340 $ 1,252,929 $ 742,500 $ 927,000 $ 407,000 $ 137,000 Vehicles 269,982 923,814 2,236,000 1,947,542 1,049,929 617,500 727,000 407,000 137,000 Equipment 384,756 180,368 307,000 281,798 203,000 125,000 200,000 - - Parks & Recreation Capital $ 297,318 $ 503,162 $ 499,000 $ 512,930 $ 474,900 $ 565,000 $ 501,000 $ 539,000 $ 600,000 Vehicles 204,704 38,995 94,000 91,840 229,000 147,000 180,000 225,000 226,000 Equipment 55,481 90,735 219,000 192,010 72,000 188,000 81,000 44,000 104,000 Park Improvements 81,645 425,528 186,000 229,080 173,900 230,000 330,000 270,000 630,000 Reimbursements (44,512) (52,096) - - - - (90,000) - (360,000) Rte 47 (Rte 71 / Caton Farm) Water City -Wide Capital $ 398,000 $ - $ 425,000 $ 3,400,000 $ 100,000 $ - - 308,000 - 325,000 3,300,000 - 90,000 - 100,000 100,000 100,000 r 139 UNITED CITY OF YORKVILLE CAPITAL IMPROVEMENT PROGRAM FY2026-2030 PROJECT COST SUMMARY PROJECT FUNDING Project Code Project Title FY26 FY27 FY28 FY29 FY30 Future Years Total Cost Funded City Grants I Developer Unfunded WM01 Water Rate Stud 100,000 100,000 100,000 WM02 Well No. 10, Raw Water Main and Water Treatment Plant Modifications 950,000 950,000 950,000 WM03 Well No. 7 Electrical Gear 425,000 425,000 425,000 WM04 South Central EWST Demolition 350,000 350,000 350,000 WMO5A 2024 Water Main Replacement - Contract A 30,000 30,000 30,000 WMO5B 2024 Water Main Replacement - Contract B 25,000 25,000 25,000 WMO6 YBSD Water Main 30,000 15,000 45,000 45,000 WM07 2025 Water Main Replacement 3,960,000 3,960,000 3,960,000 WM08 2026 Water Main Replacement 170,000 3,080,000 3,250,000 3,250,000 WM09 2027 Water Main Replacement 75,000 150,000 2,745,000 2,970,000 2,970,000 WM10 2028 Water Main Replacement 90,000 170,000 3,190,000 3,450,000 3,450,000 WM11 2029 Water Main Replacement 55,000 110,000 2,085,000 2,250,000 2,250,000 WM12 Rt 47 Water Main Replacement - Water Park Way to Jericho 1,200,000 1,200,000 1,200,000 WM13 Rt 47 Water Main Replacement - Kennedto Water Park Way 2,400,000 2,400,000 2,400,000 WM14 Rt 47 and 71 Water Main Replacement Rt 71 - Caton Farm 325,000 3,300,000 3,625,000 3,625,000 WM15 WTP No. 4 Cation Exchange Media Replacement 225,000 225,000 225,000 WM16 WTP No. 7 Cation Exchange Media Replacement 195,000 195,000 195,000 WM17 Eldamain Water Main Loop 1,100,000 1,100,000 1,100,000 WM18 East Alley Water Main Replacement 825,000 825,000 825,000 WM19 RRA/ERP2025U date 30,000 30,000 30,000 Sub -Total Water NEW-11,545,000 Q62Q000 3,07Q000 3,300,00. 2,100,000 770,000 27,405,000 25,105,000 2,300,000 WW01 SSES Rehabilitation and Replacement 440,000 25,000 440,000 440,000 440,000 1,785,000 1,785,000 W W02 East Fox Street Sanitary Sewer Replacement 20,000 220,000 240,000 240,000 WW03 Sanitary Sewer Rate Study 50,000 50,000 50,000 WW04 Corneils Road Sanitary Sewer Green Door 867,500 867,500 867,500 WW05 Southern Sanitary Sewer Green Door 910,000 910,000 910,000 W W06 Rt 47 Sewer Replacement - Kennedy to Water Park Way 480,000 480,000 480,000 WW07 Countryside Lift Station Rehabilitation 487,500 412,500 900,000 900,000 WW08 Lift Station Operations, Maintenance and Rehabilitation 153,000 153,000 115,000 120,000 1 300,000 841,000 841,000 II ISub-Total Sanitary Sewer i 1 3,408.000 I 810,500 I 555,000 I 560,000 I 740,000 I - I 6,073,500 I I 4,296,000 I 1,777,500 I - RW01 Pavement Man a ement Update 100,000 100,000 100,000 RW02 Roads to Better Roads Program 1,630,000 1,630,000 1,630,000 1,630,000 1,630,000 8,150,000 8,150,000 RW03 Roads to Better Roads Program - Subdivision Paving 3,730,000 3,357,000 2,365,000 9,452,000 9,452,000 RW04 Sidewalk Replacement Program 450,000 400,000 200,000 200,000 200,000 1,450,000 1,450,000 RWO5 Corneils Road - ComEd 74,000 74,000 74,000 RW06 Bristol Ride STP 10,000 10,000 10,000 RW07 Van Emmon STP 516,770 516,770 103,354 413,416 RWO8 Rt 47 Im rovements-Water Park Way to Jericho 171,908 42,977 214,885 214,885 RW09 Bristol Bay Drive Connection 90,000 90,000 90,000 RW10 Bertram Drive Connection 30,000 577,000 607,000 607,000 RW11 Rt 47 Improvements - Kennedy to Water Park Way 200,000 200,000 200,000 600,000 600,000 RW12 Rt 47 and 71 Improvements Rt 71 - Caton Farm 100,000 100,000 100,000 300,000 300,000 RW13 Kennedy Road - Freedom Place Grande Reserve 835,000 835,000 835,000 RW14 Kennedy Road- Emerald Lane to Freedom Drive 215,000 225,000 200,000 2,825,000 3,465,000 1,420,650 2,044,350 RW15 Cannonball Trail Curve Improvements 50,000 50,000 100,000 100,000 RW16 Prairie Pointe Pedestrian Bride 50,000 50,000 50,000 RW17 Faxon and Beecher Roadway Reconstruction 2,955,000 2,955,000 75,000 2,880,000 RW18 Corneils Roadway Reconstruction 521,900 4,365,900 4,887,800 4,887,800 RW19 Beecher Roadway Reconstruction 216,000 1,439,000 1,655,000 1,655,000 RW20 Rt 126 and Mill Street Intersection Improvements 60,000 699,000 759,000 759,000 RW21 Quiet Zone-BSNF 66,000 66,000 66,000 RW22 Quiet Zone - Downtown 30,000 50,000 4,150,000 4,230,000 80,000 4,150,000 RW23 Adams and Van Emmon Improvements, 360,000 360,000 360,000 Total Storm Sewer 140 2026-2030 Capital Project Sheet Project# WM01 Project Description pwater Rate Study Project summary, justification and alignment to Strategic Plan A rate study is necessary to determine the true cost of water. Rate analysis will take into account replacement schedules for water treatment, storage and the distribution system. cmc �F yo Cost Summary Design Engineering Construction Engineering Land Acquisition Infrastructure Building Machinery/Equipment Other/Miscellaneous X I IN] I_1Sdeb-t1 Funding Source(s) roject status and completed Project Costs 1 Map/Pictures of Project Future FY 2030 100,000 100,000 - - - Grants (funded or applied for) related to the pri None FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Future Exhibit 1: Historical and Projected Billed Water Use (FY2001 -FY2040) • EE=o Commercial (Annual) ... 1 ■ ... IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII ... IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII ... IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII 120 100 so CL CL 60 a 40 100,000 100,000 141 2026-2030 Capital Project Sheet Project# WM02 Project Description Well No. 10, Raw Water Main and Water Treatment Plant Modifications Project summary, justification and alignment to Strategic Plan New 1,000 GPM (1.44 MGD) capacity well and raw water main to connect to the existing WTP #4 site. In addition, modifications will be needed at the WTP site. C S Cost Summary = g° ��}Q IFFY Design Engineering X Construction Engineering X 100,000 Future 2030 Y - 100,000 Land Acquisition - Infrastructure X 800,000 800,000 Building - Machinery/Equipment - Other/Miscellaneous 50,000 50,000 L COST ng Source(s) L 950,000 - - - - 950,000 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs IM - Map/Pictures of 142 12026-2030 Capital Project Sheet Project Description Well No. 7 Electrical Gear Project summary, justification and alignment to Strategic Plan New electrical gear for Well No. 7, which has a 400 HP motor, and Water Treatment Plant Plant during a power outage with rented equipment. Project# WM03 Would allow operation of the well and Water Treatment AF�� y Future Cost Summary IL 4 �� 4e F FY 2030 Y Design Engineering X - Construction Engineering X 25,000 25,000 Land Acquisition - Infrastructure X 400,000 400,000 Building - Machinery/Equipment - Other/Miscellaneous L COST 425,000 - - - - 425,000 ng Source(s) L L FUNDING SOURCES - - - - - Project status and completed work nts (funded or applied for) related to the project. Under Design Project Costs Map/Pictures of Project lwl� FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 143 2026-2030 Capital Project Sheet Project Description PSOUth Central EWST Demolition Project summary, justification and alignment to Strategic Plan With the installation of the standpipe, this tank now is planned for demolition. It is undersized and expensive to maintain. Project# WM04 c c cam � any Cost Summary g° ��}Q FY Design Engineering X Construction Engineering X Future FY 2030 Years TOTAL 25,000 25,000 25,000 25,000 Land Acquisition - Infrastructure X 300,000 300,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST Funding Source(s) - - - - 350,000 350,000 TOTAL FUNDING SOURCES roject status and complete - - - - Grants (funded or applied for) related to the projec - Map/Pictures of Project FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 144 L 2026-2030 Capital Project Sheet Project# WM05A Project Description 2024 Water Main Replacement - Contract A Project summary, justification and alignment to Strategic Plan This project consists of replacing existing water main. Note - Costs include roadway improvements. The plan is to target pre-1970 water main and areas of high breaks. This project is needed to assist the City in achieving a reduction in water loss. _� Cost SummaryIL Design Engineering \� ��y g° ��AF F Future FY 2030 Y M10,000 - 20,000 Construction Engineering X 10,000 Land Acquisition Infrastructure X 20,000 Building - Machinery/Equipment - Other/Miscellaneous X - TOTAL COST Funding Source(s) Other 30,000 - - - - 30,000 - TOTAL FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. WIFIA FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs IM - 145 2026-2030 Capital Project Sheet Project# WM05B Project Description r024 Water Main Replacement - Contract B Project summary, justification and alignment to Strategic Plan tb his project consists of replacing existing water main. Note - This project includes $210,000 of roadway work, for a total project construction udget of $2,910,000. he plan is to target pre-1970 water main and areas of high breaks. This project is needed to assist the City in achieving a reduction in water loss. c c Future Cost Summary L g° �FY FY 2030 Y Design Engineering - Construction Engineering X 5,000 5,000 Land Acquisition - Infrastructure X 20,000 20,000 Building - Machinery/Equipment - Other/Miscellaneous X - TOTAL COST 25,000 - - - - - 25,000 Funding Source(s) Other - TOTAL FUNDING SOURCES - - - - - roject status and completed work nts (funded or applied for) related to the pr 4 "*;WlFIA Project Costs FY 2029 FY 2030 Future Public Works 146 Project Description L 2026-2030 YBSD Water Main Capital Project Sheet Project summary, justification and alignment to Strategic Plan Project# WM06 This project consists of extending water main to the YBSD facility. YBSD is funding approximately 83% of the costs. Monitoring of the creek is required post construction. Future A" IL _F 4° :0' e F FY 2030 Y Cost Summary Design Engineering X - Construction Engineering X 10,000 5,000 15,000 Land Acquisition - Infrastructure X 10,000 10,000 Building - Machinery/Equipment - Other/Miscellaneous X 10,000 10,000 20,000 TOTAL COST 30,000 - - 15,000 - 45,000 Funding Source(s) Other 30,000 30,000 - 1 TOTAL FUNDING SOURCES - - - 30,000 Project status and completed work iniiiniiiW—rits (funded or applied for) related to the project. Project Not Initiated. Project Costs Map/Pictures of Project I!M�' L— FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL - Departm Public Works 147 2026-2030 Capital Project Sheet Project# WM07 Project Description 2025 Water Main Replacement Project summary, justification and alignment to Strategic Plan This project consists of replacing existing water main. Note - Costs include roadway improvements. The plan is to target pre-1970 water main and areas of high breaks. This project is needed to assist the City in achieving a reduction in water loss. Cost Summary c c g° ��}Q FY Future FY 2030 ymikon Design Engineering X - 360,000 - 3,600,000 Construction Engineering X 360,000 Land Acquisition Infrastructure X 3,600,000 Building - Machinery/Equipment - Other/Miscellaneous X - TOTAL COST 3,960,000 - - - - 3,960,000 Funding Source(s) - W - W W - TOTAL FUNDING SOURCES - - - - - roject status and completed work Grants (funded or applied for) related W the pr WIFIA/ SRF FY 2027 FY 2028 FY 2029 FY Project Costs Public Works L 2026-2030 Capital Project Sheet Project Description 2026 Water Main Replacement Project summary, justification and alignment to Strategic Plan This project consists of replacing existing water main. Note - Costs include roadway improvements. Project# WM08 The plan is to target pre-1970 water main and areas of high breaks. This project is needed to assist the City in achieving a reduction in water loss. MA 61 :S �c �c • ac ?� Cost Summary = . 1:01 a FY 2 Design Engineering X 170,000 Future FY 2030 Y 170,000 280,000 Construction Engineering X 280,000 Land Acquisition - Infrastructure X 2,800,000 2,800,000 Building - Machinery/Equipment - Other/Miscellaneous X L COST ng Source(s) L 170,000 3,080,000 - - - - 3,250,000 L FUNDING SOURCES Project status and completed work - - - - - Grants (funded or applied for) related to the project. Project Costs WIFIA / SRF lwl� FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 149 L 2026-2030 Capital Project Sheet Project Description 2027 Water Main Replacement Project summary, justification and alignment to Strategic Plan This project consists of replacing existing water main. Note - Costs include roadway improvements. Project# WM09 The plan is to target pre-1970 water main and areas of high breaks. This project is needed to assist the City in achieving a reduction in water loss. C S �� c� \�� Cost Summary = . P' e F Design Engineering X 75,000 150,000 AOFY Future 2030 Years 225,000 245,000 Construction Engineering X 245,000 Land Acquisition - I nfrastructu re X 2,500,000 2,500,000 Building - Machinery/Equipment - Other/Miscellaneous X L COST ng Source(s) L 75,000 150,000 2,745,000 - - - 2,970,000 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. WIFIA FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs IM - 150 L 2026-2030 Capital Project Sheet Project Description 2028 Water Main Replacement Project summary, justification and alignment to Strategic Plan This project consists of replacing existing water main. Note - Costs include roadway improvements. Project # WM 10 The plan is to target pre-1970 water main and areas of high breaks. This project is needed to assist the City in achieving a reduction in water loss. C S =�� c� \�� Cost Summary . P' e F Design Engineering X 90,000 170,000 Future FY 2030 Y 260,000 290,000 Construction Engineering X 290,000 Land Acquisition - Infrastructure X 2,900,000 2,900,000 Building - Machinery/Equipment - Other/Miscellaneous X L COST ng Source(s) L - 90,000 170,000 3,190,000 - - 3,450,000 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs IM - 151 2026-2030 Capital Project Sheet Project# WM11 Project Description 2029 Water Main Replacement Project summary, justification and alignment to Strategic Plan This project consists of replacing existing water main. Note - Costs include roadway improvements. The plan is to target pre-1970 water main and areas of high breaks. This project is needed to assist the City in achieving a reduction in water loss. c c Cost Summary g° ��}Q FY FY 2028 Design Engineering X 55,000 110,000 Future FY 2030 YMOME 165,000 Construction Engineering X 185,000 185,000 Land Acquisition Infrastructure X 1,900,000 1,900,000 Building - Machinery/Equipment - Other/Miscellaneous X - TOTAL COST Funding Source(s) - 55,000 110,000 2,085,000 - 2,250,000 'OTAL FUNDING SOURCES roject status and completed work Project Costs FY 2029 FY 2030 Future Public Works 152 L 2026-2030 Capital Project Sheet Project# WM12 Project Description Rt 47 Water Main Replacement - Water Park Way to Jericho Project summary, justification and alignment to Strategic Plan in consists or repiacmg existing water main tnat is in contiict witn the Kt 4t roaaway improvements. work is 100% reimbursable by IDOT. Lproject ted to RW 11. AF�� y Future Cost Summary =� g° ��}Q F FY 2030 Y Design Engineering - Construction Engineering X 100,000 100,000 Land Acquisition - Infrastructure X 1,100,000 1,100,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST 1,200,000 - - - - 1,200,000 Funding Source(s) Other 1W 1,200,000 1,200,000 TOTAL FUNDING SOURCES 1,200,000 - - 1,200,000 Project status and completed work Grants (funded or applied for) related to the project IDOT Funding FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs Map/Pictures of Project �r r '# - OR 153 2026-2030 Capital Project Sheet Project# WM13 L MJ Project Description Rt 47 Water Main Replacement - Kennedy to Water Park Wa Project summary, justification and alignment to Strategic Plan is project consists of replacing existing water main that is in conflict with the Rt 47 roadway improvements. elated to RW14 and WW08. IR �� Cost Summary = c� \�� y Future F M*gFY 2030 Y Design Engineering 200,000 200,000 Construction Engineering X 200,000 200,000 Land Acquisition - Infrastructure X 2,000,000 2,000,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST 2,400,000 - - - - 2,400,000 Funding Source(s) TOTAL FUNDING SOURCES - - - - Project status and completed work rants (funded or applied for) related to the project Project Costs res of +' OR alto LA FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 154 L 2026-2030 Capital Project Sheet Project# WM14 Project Description Rt 47 and 71 Water Main Replacement (Rt 71 -Caton Farm) Project summary, justification and alignment to Strategic Plan his project consists of replacing existing water main that is in conflict with the Rt 47 and 71 roadway improvements. Related to RW 15. I Cost Summary = J"" Future g° ��}Q F FY 2030 Y Design Engineering 300,000 300,000 Construction Engineering X 300,000 300,000 Land Acquisition 25,000 25,000 Infrastructure X 3,000,000 3,000,000 Building - Machinery/Equipment - Other/Miscellaneous L COST 325,000 3,300,000 - - - - 3,625,000 ng Source(s) L L FUNDING SOURCES - - - - Project status and completed work rants (funded or applied for) related to the project None E FY 2027 Project Costs Map/Pictures of Project RIP �r r ?' - +' OR FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 155 L 2026-2030 Capital Project Sheet Project Description WTP No. 4 Cation Exchange Media Replacement Project summary, justification and alignment to Strategic Plan Resin to be replaced every 10-20 years. The facility was constructed in 2006. Project #' WM 15 Cost Summary = g° ��}Q F Design Engineering XA17 Construction Engineering X Future 0 Years TOTAL 5,000 20,000 2 Land Acquisition Infrastructure X 200,000 20 Building J Machinery/Equipment Other/MiscellaneousTOTAL COST Funding Source(s) - - - - 225,000 22 TOTAL FUNDING SOURCES Project status and completed work - - - - - Grants (funded or applied for) related to the project. Project Costs Map/Pictures of Project AM 9 None lwl� FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 0 Public Works 156 L 2026-2030 Capital Project Sheet Project Description WTP No. 7 Cation Exchange Media Replacement Project summary, justification and alignment to Strategic Plan Resin to be replaced every 10-20 years. The facility was constructed in 2005. Project #' WM 16 �� c� \�� y Cost Summary = FYwj@lJ&Q27 Design Engineering X Construction Engineering X Future ry gn 0 Years TOTAL 15,000 15,000 20,000 20,000 Land Acquisition - I nfrastructu re X 160,000 160,000 Building - Machinery/Equipment - Other/Miscellaneous - L COST ng Source(s) L - - - - 195,000 195,000 L FUNDING SOURCES Project status and completed work - - - - - Grants (funded or applied for) related to the project. Project Costs Map/Pictures of F ■ 9 None FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 157 L 2026-2030 Capital Project Sheet Project Description Eldamain Water Main Loop Project summary, justification and alignment to Strategic Plan This project consists of installing a 16" water main to serve the Cyrus 1 development. Project # WM 17 Cost Summary = Design Engineering g° ��}Q F X Future FY 2030 Y - 100,000 Construction Engineering X 100,000 Land Acquisition - Infrastructure X 1,000,000 1,000,000 Building - Machinery/Equipment - Other/Miscellaneous X - TOTAL COST Funding Source(s) Developer Reimb 1,100,000 1,100,000 - - - - 1,100,000 1,100,000 TOTAL FUNDING SOURCES Project status and completed work 1,100,000 - - - 1,100,000 nts (funded or applied for) related to the project. Project Costs FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Future Yrs TOTAL - 158 1 2026-2030 Capital Project Sheet Project Description East Alley Water Main Replacement Project summary, justification and alignment to Strategic Plan This project consists of replacing the East Alley Water Main. Project # WM 18 Cost Summary = Design Engineering g° ��}Q F X Future FY 2030 Y - 75,000 Construction Engineering X 75,000 Land Acquisition - Infrastructure X 750,000 750,000 Building - Machinery/Equipment - Other/Miscellaneous X - TOTAL COST Funding Source(s) 825,000 - - - - 825,000 TOTAL FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. Project Costs FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Future Yrs TOTAL - 159 2026-2030 Capital Project Sheet Project# WM19 Project Description PRPJVERP 2025 UPDATE Project summary, justification and alignment to Strategic Plan Section 2013 of America's Water Infrastructure Act (AWIA) requires community (drinking) water systems (CWS) serving more than 3,300 people to review and revise their Risk and Resilience Assessments (RRAs) and Emergency Response Plans (ERPs) every five years. Yorkville certified its initial RRA and ERP in 2021. This project entails reviewing and revising the initial RRA and ERP as required by AWIA. cmc �F yo Cost Summary 0 Design Engineering Construction Engineering Land Acquisition Infrastructure Building Machinery/Equipment Other/Miscellaneous X TOTAL COST Funding Source(s) TOTAL FUNDING SOURCES Project status and completed work Project Not Initiated. Project Costs Map/Pictures of Project wr Future 2030 (funded . n m National Terrorism Advisory System www.DHS.govladvisories nre.ce�cemcewm � �n�ceasum: FY 2029 FY 2030 Future Public 160 2026-2030 Capital Project Sheet Project Description JILSSES' Rehabilitation and Replacement Project summary, justification and alignment to Strategic Plan Project # WWO1 This project consists of the replacement of sanitary sewers, lining and MH rehabilitation as identified in the YBSD I and I Study. c c cam � any Cost Summary g° ��}Q FY Design Engineering 25,000 Construction Engineering 25,000 25,000 25,000 Future FY 20 FY 2030 Years TO 25,000 25,000 125,000 25,000 25,000 25,000 100,000 Land Acquisition - Infrastructure X 390,000 390,000 390,000 390,000 1,560,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST Funding Source(s) 440,000 25,000 440,000 440,000 440,000 - 1,785,000 TOTAL FUNDING SOURCES Project status and completed work - - - - - Grants (funded or applied for) related to the project. Project Costs Map/Pictures of Project None lwl� FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 161 L 2026-2030 Capital Project Sheet Project Description Pavement Management Update Project # RWO1 Project summary, justification and alignment to Strategic Plan The City updates its Pavement Management Plan every five years. The plan assists and guides the City to use resources in an efficient manner to maintain its pavement infrastructure. 61 :S \� ��y _� g° ��AF F Cost SummaryIL Design Engineering Construction Engineering Future FY 2030 Y - Land Acquisition - Infrastructure - Building - Machinery/Equipment - Other/Miscellaneous X 100,000 100,000 L COST ng Source(s) L - - - - 100,000 100,000 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. Project Costs Map/Pictures of Project lwl� FY 2027 FY 2028 ■ FY 2029 FY 2030 Future Yrs TOTAL 162 L 2026-2030 Capital Project Sheet Project# RW02 Project Description Roads to Better Roads Program Project summary, justification and alignment to Strategic Plan This project is for various improvements to the City's streets as determined by the pavement management program. The streets are determined annually for improvements. The estimates include pavement preservation and striping. The Pavement Management Report indicates that $2.0 M plus should be spent annually to maintain pavement ratings. Numbers include Pavement Preservation. �c � ��y 1L_� Future Cost Summar 4 ��Q }Q F Y Design Engineering 92,000 96,000 100,000 104,000 108,000 500,000 Construction Engineering 120,000 125,000 130,000 135,000 140,000 650,000 Land Acquisition - Infrastructure X 1,410,000 1,402,000 1,393,000 1,384,000 1,375,000 6,964,000 Building - Machinery/Equipment - Other/Miscellaneous 8,000 7,000 7,000 7,000 7,000 36,000 L COST 1,630,000 1,630,000 1,630,000 1,630,000 1,630,000 - 8,150,000 ng Source(s) er ReimbL L FUNDING SOURCES - - - - - Project status and completed work nts (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs IM - Map/Pictures of Project 163 2026-2030 Capital Project Sheet MAM Project# RW03 Project Description PRLoads to Better Roads Program - Subdivision Paving Project summary, justification and alignment to Strategic Plan This project is for various improvements to the City's streets as determined by the pavement management program. The streets are determined annually for improvements. The Pavement Management Report indicates that $2.0 M plus should be spent annually to maintain pavement ratings. This sheet is for large subdivisions. c c may, cam \c4�F acy Future Cost Summary � g ��Q }Q FY FY 2030 Y Design Engineering 180,000 132,000 312,000 Construction Engineering 250,000 225,000 165,000 640,000 Land Acquisition - Infrastructure X 3,300,000 3,000,000 2,200,000 8,500,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST Funding Source(s) 3,730,000 3,357,000 2,365,000 - - - 9,452,000 TOTAL FUNDING SOURCES roject status and completed work - - nts (funded - or applied for) related - to the prol - FY 2029 FY 2030 Future YrsT' Project Costs - Map/Pictures of Project Public Works 164 12026-2030 Capital Project Sheet Project Description Sidewalk Replacement Program Project summary, justification and alignment to Strategic Plan Project # RW04 The City currently owns and maintains approximately 150 miles of sidewalk. Several areas are degraded and require replacement. Note the Caledonia sidewalk slated for FY26 is estimated at $55,000. \��y Future Cost Summary = g° ��AF F0 FY 20 FY 2030 Y Design Engineering 25,000 25,000 12,500 12,500 12,500 87,500 Construction Engineering 25,000 25,000 12,500 12,500 12,500 87,500 Land Acquisition - Infrastructure X 400,000 350,000 175,000 175,000 175,000 1,275,000 Building - Machinery/Equipment - Other/Miscellaneous L COST 450,000 400,000 200,000 200,000 200,000 - 1,450,000 ng Source(s) L L FUNDING SOURCES - - - - - Project status and completed work nts (funded or applied for) related to the project. Project Costs Map/Pictures of Project FY 27)PW FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 165 2026-2030 Capital Project Sheet Project # RW05 Project Description ILCorneils Road - ComEd Project summary, justification and alignment to Strategic Plan This project is for the milling, patching and overlaying of Corneils Road from Eldamain Road to ComEd substation entrance. The road is currently rated in the poor to very poor range. ComEd provided $124,000. 166 1 2026-2030 Capital Project Sheet Project# RW06 Project Description Bristol Ridge STP Project summary, justification and alignment to Strategic Plan Bristol Ridge Road will be milled and resurfaced from US Route 34 to Kennedy Road using local and STP funds. C S Cost Summary = g° ��}Q F Design Engineering Construction Engineering Future FY 2030 Y - - Land Acquisition - Infrastructure X 10,000 10,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST Funding Source(s) Grant Reimb 10,000 10,000 - - - - 10,000 10,000 TOTAL FUNDING SOURCES Project status and completed work 10,000 - - - 10,000 Grants (funded or applied for) related to the project. Under Construction lr= STP - $474,900 Construction and Construction Engineering FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs - res of Projec 167 2026-2030 Capital Project Sheet Project Description JVLan Emmon STP Project summary, justification and alignment to Strategic Plan Van Emmon Street will be milled and resurfaced from IL Route 47 to east limits using local and STP funds. Cost Summary Design Engineering cmc �F yo g �, Construction Engineering Land Acquisition Infrastructure X Building Machinery/Equipment Other/Miscellaneous TOTAL COST Funding Source(s) Other Grant Reimb 'OTAL FUNDING SOURCES roject status and completed work Project Costs 1 Map/Pictures of Project FY 2030 55,370 461,400 Project # RW07 Future 516,770 - - Grants (funded or applied for) related to the project. STP - $369,120 - Construction STP - $44,296 - Construction Engineering 461,400 516,770 103,354 413,416 516,770 FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL L L 2026-2030 Capital Project Sheet Project Description Rt 47 Improvements - Water Park Way to Jericho Project summary, justification and alignment to Strategic Plan This project is for the reconstruction of Rt 47. Related to WM15. Project # RW08 Cost Summary = Design Engineering g° ��}Q F X Future 0 Y - Construction Engineering X Land Acquisition X - Infrastructure X 171,908 42,977 214,885 Building - Machinery/Equipment - Other/Miscellaneous L COST ng Source(s) L 171,908 42,977 - - - 214,885 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs - pAap/Pictures of Project 169 1 2026-2030 Capital Project Sheet Project Description Bristol Bay Drive Connection Project summary, justification and alignment to Strategic Plan Project # RW09 This project is for the connection of Bristol Bay Drive to Rt 47. This work will be completed as part of the Rt 47 improvements. There is a $171,000 contribution from Centex under City control. � �c �c �c , ac Future IL Cost Summary 4 �F FY 2030 Y Design Engineering X - Construction Engineering X 10,000 10,000 Land Acquisition - I nfrastructu re X 80,000 80,000 Building - Machinery/Equipment - Other/Miscellaneous - L COST - 90,000 - - - - 90,000 ng Source(s) Reimb 90,000 - 90,000 LDeveloper L FUNDING SOURCES - 90,000 - - - 90,000 Project status and completed work nts (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs IM - Map/Pictures of Project 170 1 2026-2030 Capital Project Sheet Project Description Bertram Drive Connection Project summary, justification and alignment to Strategic Plan Project # RW10 This project is for the connection of Bertram Drive to Rt 47. There is a $171,000 contribution from Centex under City control. �� \�� y IL Future Cost Summary _� g° ��}Q F 0 Y Design Engineering X 30,000 30,000 Construction Engineering X 52,000 52,000 Land Acquisition - I nfrastructu re X 525,000 525,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST 30,000 577,000 - - - - 607,000 Funding Source(s) Developer Reimb - 81,000 81,000 526,000 526,000 Other TOTAL FUNDING SOURCES - - - 607,000 607,000 Project status and completed work nts (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs IM - Map/Pictures of Project 171 Project Description L 2026-2030 Capital Project Sheet am Rt 47 Improvements - Kennedy to Water Park Way Project summary, justification and alignment to Strategic Plan This project is for the reconstruction of Rt 47. Related to WM16. Project # RW11 Cost Summary = Design Engineering g° ��}Q F X ^Ompk- Future 0 Y Construction Engineering X Land Acquisition X - Infrastructure X 200,000 200,000 200,000 600,000 Building - Machinery/Equipment - Other/Miscellaneous L COST ng Source(s) L 200,000 200,000 200,000 - - - 600,000 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 172 L 2026-2030 Capital Project Sheet Project Description Rt 47 and 71 Improvements (Rt 71 - Caton Farm) Project summary, justification and alignment to Strategic Plan This project is the City's contribution towards the improvements that are planned by IDOT. Related to WM17. Project # RW12 Cost Summary = Design Engineering Construction Engineering g° ��}Q FVWWL0 Future Y - - Land Acquisition - Infrastructure X 100,000 100,000 100,000 300,000 Building - Machinery/Equipment - Other/Miscellaneous L COST ng Source(s) L 100,000 100,000 100,000 - - - 300,000 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. Project Costs res of Project FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 173 2026-2030 Capital Project Sheet L am Project Description Kennedy Road - Freedom Place (Grande Reserve) Project summary, justification and alignment to Strategic Plan This project is for the intersection improvements of Kennedy Road and Freedom Place. The Grande Reserve developer is to contribute money towards the improvement. Cost Summary I Design Engineering = g° �� }Q F�& X Construction Engineering X 85,000 Land Acquisition Infrastructure X 750,000 Building Machinery/Equipment Other/Miscellaneous TOTAL COST Funding Source(s) Developer Reimb 835,000 TATAI FllNniN[. SAiIRCFS Project status and completed work Project # RW13 Future (funded or applied for) related to the project. 85,000 750,000 835,000 FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs - 1 res of Project Public Works 174 L 2026-2030 Capital Project Sheet aim Project Description Kennedy Road - Emerald Lane to Freedom Drive (STP) Project summary, justification and alignment to Strategic Plan This project is for the reconstruction of Kennedy Road from Autumn Creek to Freedom Drive The Grande Reserve project is to contribute money towards the improvement through transportation impact fees. The City was awarded STP funds for the project. Project # RW14 AF�� y Cost Summa = g° P' e F Design Engineering X 215,000 225,000 200,000 Future FY 2030 Y 640,000 325,000 Construction Engineering X 325,000 Land Acquisition - Infrastructure X 2,500,000 2,500,000 Building - Machinery/Equipment - Other/Miscellaneous - L COST LTFundingSource(s) eimb 215,000 225,000 200,000 2,825,000 2,044,350 - - 3,465,000 2,044,350 215,000 225,000 200,000 780,650 1,420,650 L FUNDING SOURCES Project status and completed work 215,000 225,000 200,000 2,825,000 - - 3,465,000 Grants (funded or applied for) related to the project. Project Costs Map/Pictures of Project FY 2027 STP Funded Project - $2,044,350 Awarded FY 2028 FY 2029 FY 2030 Future Yrs TOTAL M 175 L 2026-2030 Capital Project Sheet Project Description Cannonball Trail Curve Improvements Project summary, justification and alignment to Strategic Plan qW Cannonball Trail curve was reconstructed to improve safety. A joint agreement with Bristol Township has been approved. Project # RW15 Q�cy Future Cost Summary �° �� } F FY FY 2030 Years TOTAL Design Engineering Construction Engineering Land Acquisition - Infrastructure X 50,000 50,000 100,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST 50,000 50,000 - - - - 100,000 Funding Source(s) TOTAL FUNDING SOURCES - - - - Project status and completed work d or applied for) related to the project. FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs Map/Pictures of Project i Department: Public Works L. 176 2026-2030 Capital Project Sheet Project Description Prairie Point Pedestrian Bridge Project summary, justification and alignment to Strategic Plan A pedestrian bridge is desired to connect the parking lot to the park. Cost Summary Design Engineering cmc �F yo g �, Construction Engineering Land Acquisition Infrastructure X Building Machinery/Equipment Other/Miscellaneous TOTAL COST Funding Source(s) 'OTAL FUNDING SOURCES roject status and completed work Project Costs Map/Pictures of Project 50,000 50,000I - Project # RW16 Future FY 2030 yfi i (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 0 Public Works 177 2026-2030 Capital Project Sheet L m� Project Description Faxon and Beecher Roadway Reconstruction Project summary, justification and alignment to Strategic Plan This project is for the reconstruction of Faxon and Beecher adjacent to the Cyrus One project. Project # RW17 Cost Summary = g° ��}Q F Design Engineering Construction Engineering 255,000 Future FY 2030 Y - 255,000 Land Acquisition 150,000 150,000 Infrastructure X 2,550,000 2,550,000 Building - Machinery/Equipment - Other/Miscellaneous - L COST ng Source(s) LDeveloperReimb 2,955,000 75,000 - - - - 2,955,000 75,000 2,880,000 2,880,000 L FUNDING SOURCES Project status and completed work 2,955,000 - - - 2,955,000 nts (funded or applied for) related to the project. Project Costs Map/Pictures of Project `!=� FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Departme Public Works 178 2026-2030 Capital Project Sheet Project# RW18 Project Description PCLorneils Roadway Reconstruction Project summary, justification and alignment to Strategic Plan This project is the reconstruction of Cornelis Road across the ComEd and Caledonia properties. The remainder of the roadway sections are to be fully funded by developers. 4z �F yo Cost Summary g �, Design Engineering Construction Engineering Land Acquisition Infrastructure X Building Machinery/Equipment Other/Miscellaneous 1 t*] If -,I Sdeb-t1 Funding Source(s) 'OTAL FUNDING SOURCES roject status and completed work Project Costs 60LUIV� WN VIWJWU 111111111111111111F Future EE""FY2030 Y 396,900 396,900 396,900 396,900 125,000 125,000 3,969,000 3,969,000 521,900 4,365,900 - - - 4,887,800 nts (funded or applied for) related to the pr FY 2027 FY 2028 FY 2029 FY 2030 Future Yr Public Works 179 L 2026-2030 Capital Project Sheet Project# RW19 Project Description Beecher Roadway Reconstruction Project summary, justification and alignment to Strategic Plan This project is the reconstruction of Beecher Road across the ComEd (non -Meyer) property The remainder of the roadway sections are to be fully funded by developers. AF�� y Future Cost Summary = 4f 4l e F FY 2030 Years TO Design Engineering 131,000 131,000 Construction Engineering 131,000 131,000 Land Acquisition 85,000 85,000 In X 1,308,000 1,308,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST - 216,000 1,439,000 - - - 1,655,000 Funding Source(s) TOTAL FUNDING SOURCES - - - - - Project status and completed work nts (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs IM - 110 L 2026-2030 Capital Project Sheet Project# RW20 Project Description Rt 126 and Mill Street Intersection Improvements Project summary, justification and alignment to Strategic Plan This project is to realign Mill Street to better line up with Colonial Parkway. Cost Summary F Design Engineering Construction Engineering 60,000 Future FY 2030 Y 60,000 60,000 60,000 Land Acquisition 40,000 40,000 Infrastructure X 599,000 599,000 Building - Machinery/Equipment - Other/Miscellaneous L COST ng Source(s) L - 60,000 699,000 - - 759,000 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. Project Costs Map/Pictures of Project FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 181 L 2026-2030 Capital Project Sheet Project# RW21 Project Description Quiet Zone - BNSF Project summary, justification and alignment to Strategic Plan This project will install a Quiet Zone on the BNSF line at the Beecher Road crossing, Kennedy Road crossing and Mill Street crossing. The Cannonball Trail crossing is currently getting completed by Kendall County DOT. IL \� ��y Future Cost Summary _� g° ��AF F FY 2030 Y Design Engineering 6,000 6,000 Construction Engineering - Land Acquisition - Infrastructure X 60,000 60,000 Building - Machinery/Equipment - Other/Miscellaneous L COST 66,000 - - - - 66,000 ng Source(s) L L FUNDING SOURCES - - - - - Project status and completed work nts (funded or applied for) related to the project. Project Costs lwl� FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Public Works 182 L 2026-2030 Capital Project Sheet Project# RW22 Project Description Quiet Zone - Downtown Project summary, justification and alignment to Strategic Plan This project is to install a Quiet Zone on the IL Railnet Line located through Downtown. This would include the installation of gates and signals at various crossings and also include the closing of some crossings. The City would be looking to get Grade Crossing Protection Fund money to off - site project costs. Cost Summary = g° ��}Q FA FY 2030 Y F�Lmx Design Engineering 30,000 50,000 Construction Engineering 50,000 50,000 Land Acquisition - Infrastructure X 4,100,000 4,100,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST 30,000 - - 50,000 4,150,000 4,230,000 Funding Source(s) Grant Reimb 3,527,500 3,527,500 30,000 50,000 622,500 702,500 TOTAL FUNDING SOURCES 30,000 - - 50,000 4,150,000 4,230,000 Project status and completed work nts (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs Map/Pictures of Project • �, , Irv-511 L'IL F - - ��• ^ om AW: 183 L 2026-2030 Capital Project Sheet Project Description Adams and Van Emmon Improvements Project summary, justification and alignment to Strategic Plan This project is for the reconstruction of a retaining wall near the intersection. Project # RW23 Cost Summary = g° ��}Q F Design Engineering 35,000 Construction Engineering 35,000 Future 0 Years TOTAL 35,000 35,000 Land Acquisition - Infrastructure X 290,000 290,000 Building - Machinery/Equipment - Other/Miscellaneous - L COST ng Source(s) L 360,000 - - - - 360,000 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs Map/Pictures of Project W 1 2026-2030 Capital Project Sheet Project Description East Fox Street Sanitary Sewer Replacement Project summary, justification and alignment to Strategic Plan This project consists of the replacement of the existing sanitary sewer. MProject # WW02 Cost Summary = g° ��}Q F Design Engineering X 20,000 ON 20,000 200,000 Future 0 Y 20,000 20,000 Construction Engineering X Land Acquisition - I nfrastructu re X 200,000 Building - Machinery/Equipment - Other/Miscellaneous L COST ng Source(s) L 20,000 220,000 - - - - 240,000 L FUNDING SOURCES Project status and completed work - - - - - Grants (funded or applied for) related to the project. Project Not Initiated. Project Costs Map/Pictures of Project 9 None 7=01 FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 185 1 2026-2030 Capital Project Sheet Project# WW03 Project Description Sanitary Sewer Rate Study Project summary, justification and alignment to Strategic Plan A detailed study is necessary to determine the appropriate level of sewer rates. Capturing and planning for infrastructure maintenance and replacement is critical. c� Future �4� = \�� y Cost Summary g° ��}Q F FY 2030 Y Design Engineering - Construction Engineering - Land Acquisition - Infrastructure - Building - Machinery/Equipment - Other/Miscellaneous X 50,000 50,000 TOTAL COST 50,000 - - - - 50,000 Funding Source(s) TOTAL FUNDING SOURCES - - - - - Project status and completed work Grants (funded or applied for) related to the project. Project Not Initiated. Project Costs 9 None FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Map/Pictures of Project IR • ... .... 2p�r 1pQ3141 1�j 1 1p� j 1p�3 "pis 20 1 j 101, 1p�I 20 23 20 js 11 01� j 20 29 20 1 I 11011 11011 -101, 1' ,9 Fiscal Year 1 2026-2030 Capital Project Sheet Project Description Corneils Road Sanitary Sewer (Green Door) Project summary, justification and alignment to Strategic Plan This project consists of installing a 8" sanitary sewer along Corneils Road to the Green Door development. Project # WW04 61 :S Cost Summary = g° ��}Q F Design Engineering X 37,500 Construction Engineering X 80,000 Future FY 2030 Y 37,500 80,000 Land Acquisition - - Infrastructure X 750,000 750,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST Funding Source(s) Developer Reimb 867,500 867,500 - - - - 867,500 867,500 TOTAL FUNDING SOURCES Project status and completed work 867,500 - - - 867,500 Grants (funded or applied for) related to the project. Under Design Project Costs Map/Pictures of Project 9 None FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 187 2026-2030 Capital Project Sheet Project Description PSOUthern Sanitary Sewer (Cyrus 1) Project summary, justification and alignment to Strategic Plan This project consists of installing a 12" sanitary sewer along BNSF RR to the Cyrus 1 development. cmc �F yo Cost Summary g° ��}Q FY AJ Design Engineering X Construction Engineering X 4� 85,000 Land Acquisition Infrastructure X 825,000 Building Machinery/Equipment Other/Miscellaneous TOTAL COST 910,000 Funding Source(s)WEI Developer Reimb W 910,000 TOTAL FUNDING SOURCES Project status and completed work Under Design Project Costs Map/Pictures of Project 1W 910,000 Project # WW05 Future FY 2030 Y 85,000 825,000 910,000 910,000 910,000 Grants (funded or applied for) related to the pr None FY 2029 FY 2030 7MM777- Public Works 2026-2030 Capital Project Sheet MAM Project# WW06 Project Description Rt 47 Sewer Replacement - Kennedy to Water Park Way Project summary, justification and alignment to Strategic Plan IR is project consists of replacing existing forcemain and sanitary that is in conflict with the Rt 47 roadway improvements. elated to RW14 and WM16. c c Future Cost Summary g° ��}Q FY FY 2030 Y Design Engineering 40,000 40,000 Construction Engineering X 40,000 40,000 Land Acquisition - Infrastructure X 400,000 400,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST 480,000 - - - - 480,000 Funding Source(s) 'OTAL FUNDING SOURCES roject status and completed work Project Costs 1 Map/Pictures of Project rants (funded or applied for) related to the project ' FY 2029 FY 2030 Future Yrs Public 2026-2030 Capital Project Sheet Project Description PCLountryside Lift Station Rehabilitation Project summary, justification and alignment to Strategic Plan This project consists of rehabilitating the existing lift station. Cost Summary Design Engineering X cmc �F yo g �, Construction Engineering X Land Acquisition Infrastructure X Building Machinery/Equipment Other/Miscellaneous TOTAL COST Funding Source(s) 'OTAL FUNDING SOURCES roject status and completed work Project Costs 1 Map/Pictures of Project 75,000 37,500 37,500 375,000 375,000 487,500I 412,500I - I - - Project # WW07 Future Years TOTAL 1 75,000 75,000 750,000 900,000 Grants (funded or applied for) related to the project. None FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL F • % _^'«. Public 190 2026-2030 Capital Project Sheet MAM Project# WW08 Project Description Lift Station Operations, Maintenance and Rehabilitation Project summary, justification and alignment to Strategic Plan This consists of setting aside funds for the on -going operations, maintenance and rehabilitation of existing lift stations. The City operates 7 stations. Cost Summary Design Engineering cmc �F yo g �, Construction Engineering Land Acquisition Infrastructure Building Machinery/Equipment Other/Miscellaneous TOTAL COST Funding Source(s) Developer Reimb 'OTAL FUNDING SOURCES roject status and completed work Project Costs 1 Map/Pictures of Project Future FY 2030 Y 153,000 153,000 115,000 120,000 300,000 841,000 153,000 153,000 115,000 120,000 300,000 - 841,000 immiGrants (funded or applied for) related to the pr None FY 2029 FY 2030 7MM777_ Public Works 191 2026-2030 Capital Project Sheet Project # DR01 Project Description Whispering Meadows - Unit 4 Storm Sewer Project summary, justification and alignment to Strategic Plan An outfall storm sewer is required. Funding will be partially through the TRG settlement. 2C F •roc y Future Cost Summary �° q?Q 4e F FY 2030 Y Design Engineering - Construction Engineering 30,000 30,000 Land Acquisition 10,000 10,000 Infrastructure 250,000 250,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST 290,000 - - - - 290,000 Funding Source(s) Developer Reimb 203,314 203,314 86,686 86,686 TOTAL FUNDING SOURCES 290,000 - - - - 290,000 Project status and completed work Grants (funded or applied for) related to the project. Project Costs Map/Pictures of Project t027 FY 2028 FY 2029 FY 2030 Future Yrs Department: TOTAL 192 UNITED CITY OF YORKVILLE CAPITAL IMPROVEMENT PROGRAM FY2026-2030 PROJECT COST SUMMARY PROJECT FUNDING 11/13/2024 Project Code Project Title FY26 FY27 FY28 FY29 FY30 Future Years Total Cost Funded City Grants / Developer Unfunded LM01 IDNR - Water System Improvement Plan 15,000 15,000 15,000 15,000 15,000 - 75,000 75,000 - - LM02 WIFIA Related Expenses 700,000 - - - - - 700,000 700,000 - - LM03 Annual Water Audit / Non -Revenue Water Reduction Plan 40,000 42,000 44,000 46,000 48,000 50,000 270,000 270,000 - - LM04 Annual Leak Detection 40,000 42,000 44,000 46,000 48,000 50,000 270,000 270,000 - - LM05 Meter Retrofit Program 1,800,000 1,000,000 - - - - 2,800,000 2,800,000 - - LM06 AWSS - Corrosion Control Study / Source Water Transfer Plan 360,000 360,000 - - - - 720,000 720,000 - - LM07 DWC Water Transmission Mains 55,767,319 51,897,932 402,200 - - - 108,067,451 108,067,451 - - LM08 DWC Buy -In Costs - - - 267,130 267,130 7,479,627 8,013,886 8,013,886 - - LM09 North Receiving Station 1,316,000 2,204,000 986,000 - - - 4,506,000 4,506,000 - - LM10 NW Elevated Water Storage Tank (1.5 MG) 7,455,000 3,298,000 - - - - 10,753,000 10,753,000 - - LM11 South Receiving Station 1,306,000 2,185,000 910,000 - - - 4,401,000 4,401,000 - - LM12 South Receiving Station Standpipe (1.5 MG) 4,370,000 1,923,000 - - - - 6,293,000 6,293,000 - - LM13 Route 126 Water Main Improvements 2,843,000 705,000 - - - - 3,548,000 3,548,000 - - LM14 Upsizing Existing 12" Water Main Improvement Along Route 126 223,599 - - - - - 223,599 223,599 - - LM15 Blue Stem Drive Water Main Improvements 715,000 - - - - - 715,000 715,000 - - LM16 Water Treatment Plant Decommissioning 25,000 20,000 297,000 603,000 - - 945,000 945,000 - - LM17 Bi-Directional Flow Meters - BPS's and PRV's 30,000 180,000 - - - - 210,000 210,000 - - LM18 Montgomery Interconnect - 55,000 550,000 - - - 605,000 605,000 - - LAKE MICHIGAN WATER SOURCING ANNUAL PROGRAM TOTALS 77,005,918 63,926,932 3,248,200 977,130 378,130 7,579,627 153,115,936 153,115,936 - - 193 2026-2030 Capital Project Sheet Project Description PIDNR - Water System Improvement Plan Project summary, justification and alignment to Strategic Plan An annual plan is to be prepared and submitted to the IDNR until water loss is less than 10%. cmc �F yo Cost Summary g �, Design Engineering Construction Engineering Land Acquisition Infrastructure Building Machinery/Equipment Other/Miscellaneous TOTAL COST Funding Source(s) roject status and completed Project Costs 1 Map/Pictures of Project Project# LM01 Future FY 2030 Y 15,000 15,000 15,000 15,000 15,000 75,000 15,000 15,000 15,000 15,000 15,000 - 75,000 nts (funded or applied for) related to the pr FY 2029 FY 2030 Future Public Works 194 L 2026-2030 Capital Project Sheet Project Description WIFIA Related Expenses Project summary, justification and alignment to Strategic Plan Costs related to WIFIA loans. We are anticipating two loans. Project # LM02 �� Cost Summary = Design Engineering Construction Engineering c� \�� y FA IRR Future FY 2030 Y - - Land Acquisition - Infrastructure - Building - Machinery/Equipment - Other/Miscellaneous 700,000 700,000 L COST ng Source(s) L 700,000 - - - - 700,000 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. Project Costs Map/Pictures of Project FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 195 L 2026-2030 Capital Project Sheet Project# LM03 Project Description Annual Water Audit / Non -Revenue Water Reduction Plan Project summary, justification and alignment to Strategic Plan As required by the IDNR, an annual water audit and non -revenue water reduction plan is required to be submitted. 61 :S \�� Cost Summary = g° �F Design Engineering Construction Engineering Future FY 2030 Y - - Land Acquisition - Infrastructure - Building - Machinery/Equipment - Other/Miscellaneous 40,000 42,000 44,000 46,000 48,000 50,000 270,000 L COST ng Source(s) L 40,000 42,000 44,000 46,000 48,000 50,000 270,000 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. FY 2027 Project Costs ............... o .. .. :...:.... FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 196 L 2026-2030 Capital Project Sheet Project Description Annual Leak Detection Project summary, justification and alignment to Strategic Plan As required by the IDNR, an annual leak detection survey will need to be performed for the complete system. Project # LM04 61 :S Cost Summary = g° ��}Q F Design Engineering Construction Engineering Future FY 2030 Y - - Land Acquisition - Infrastructure - Building - Machinery/Equipment - Other/Miscellaneous 40,000 42,000 44,000 46,000 48,000 50,000 270,000 L COST ng Source(s) L 40,000 42,000 44,000 46,000 48,000 50,000 270,000 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. Project Costs Map/Pictures of Project lwl� FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 197 2026-2030 Capital Project Sheet Project# LM05 i Project Description Meter Retrofit Program Project summary, justification and alignment to Strategic Plan accuracy is critical in reducing apparent losses with the water system as well as being able to capture revenue. We currently have over 700 s are obsolete and can no longer be relied on and hundreds of meters that are still read manually each billing cycle. These meters are rate and the reading method is inefficient. With Lake Michigan selected as the future water source, it will be necessary to upgrade the s to collect accurate data to comply with non revenue water loss requirements. Meters have a useful life of approximately 15 years. L Future rFY2O3O Cost Summary =� g° ��}Q FMOINEEN Y Design Engineering - Construction Engineering - Land Acquisition Infrastructure X 1,800,000 1,000,000 2,800,000 Building - Machinery/Equipment - Other/Miscellaneous L COST 1,800,000 1,000,000 - - - - 2,800,000 ng Source(s) L L FUNDING SOURCES - - - - - Project status and completed work nts (funded or applied for) related to the project. Project Not Initiated. Project Costs Map/Pictures of Project Non -Revenue Water 5.3 MIS 712.4% 2.% 9 None FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 2020 Water Supplied By Volume United City of Yorkville, Illinois Billed Authorized Consumption 529.3 MG 87.6% ■ Billed Authorized Consumption Unbilled Authoriz Consumption ■ Apparent Losses ■ Real Losses 7 L 2026-2030 Capital Project Sheet AmProject# LM06 Project Description AWSS -Corrosion Control Study / Source Water Transfer Plan Project summary, justification and alignment to Strategic Plan Completion of a Corrosion Control Study/Source Water Transfer Plan (CCS/SWTP) would be required prior to switching to Lake Michigan as a source. This is required by the IEPA and is an evaluation of supply, treatment and distributions system components to determine corrosivity of water towards lead and copper, the impacts on the system, and recommended steps for minimizing the impacts. The Study would include a Desktop Study and likely also Demonstration Studies and Field Testing, in accordance with USEPA Lead and Copper Rule requirements and associated guidance. c SICy Cost Summary =� g° ��Q e F Design Engineering Construction Engineering Future FY 2030 Y - - - 720,000 Land Acquisition Infrastructure X 360,000 360,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST Funding Source(s) Grant Reimb Other 360,000 300,000 360,000 300,000 - - - - 720,000 600,000 60,000 60,000 120,000 TOTAL FUNDING SOURCES Project status and completed work 360,000 360,000 - - - 720,000 Grants (funded or applied for) related to the project. Project Costs Map/Pictures of Project Federal Grant - $1,800,000 for Three Communities $600,000 - Yorkville 20% Match is a Requirement Total Project - $720,000 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 199 2026-2030 Capital Project Sheet Project Description DWC Water Transmission Mains Project summary, justification and alignment to Strategic Pla Project # LM07 This project consists of design and construction of the water transmission mains from DWC to both connection points on Yorkville's system (total cost to be shared between Yorkville, Montgomery, and Oswego - costs below reflect Yorkville's estimated share of the total costs). Costs also include two (2) Metering Stations, with one to be constructed at each Yorkville Connection Point, owned and maintained by DWC. 00 �c me F . oc RPIW"FY2030 Future Cost Summary 4 �° �� ,} FY 2026 i Years Design Engineering x 520,000 520,000 - Construction Engineering x Land Acquisition 1,000,000 1,000,000 Infrastructure x 54,247,319 51,897,932 402,200 106,547,451 Building - Machinery/Equipment - Other/Miscellaneous TOTAL COST 55,767,319 51,897,932 402,200 - - - 108,067,451 Funding Source(s) TOTAL FUNDING SOURCES - J=jjGrants * T Project status and completed work (funded or applied for) related to the project. Map/Pictures of Projec (2028 FY 2029 FY 2030 Future Yrs Department: TOTAL alK 2026-2030 Capital Project Sheet Project # LM08 Project Descriptio DWC Buy -In Costs Project summary, justification and alignment to Strategic Plan Cost for Yorkville to connect to DWC (Buy -In Cost). Assumes all cost assigned to FY in which connection is made and Yorkville begins receiving water from DWC. Costs are expected to be spread over 30 years. The total cost per the DWC agreement is $8,013,886. c c Future st Summary �� }Q FY FY 2030 Y Design Engineering - Construction Engineering - Land Acquisition - Infrastructure X 267,130 $ 267,130 7,479,627 8,013,886 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST - - 267,130 267,130 7,479,627 8,013,886 Funding Source(s) 1 - TOTAL FUNDING SOURCES - - - - Project status and completed work Grants (funded or applied for) related to the projec w FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs Department: Public Works 201 2026-2030 Capital Project Sheet L Project# LM09 Project Description North Receiving Station Project summary, justification and alignment to Strategic Plan This project consists of a station required to connect to receive supply from DWC. Items include above ground pumping and chlorine station, additional structure and piping associated with receiving station at BPS, architectural components, electrical, connection to existing water main, associated water main piping and valves, SCADA upgrades, and generator. Also includes new Altitude Valve for NE EWST. oVJ oc Future Q� Cost Summa �� Q FY 20 FY 2027 TFY 2028 FY 2029 FY 2030 Years TOTAL Design Engineering x 25000 25,000 Construction Engineering x 105,000 182,0076,000 363,000 Land Acquisition - Infrastructure x 1,166,000 2,022,000 910,000 4,098,000 Building - Machinery/Equipment - Other/Miscellaneous 20,000 20,000 ff TOTAL COST 1,316,000 2,204,000 986,000 - - - 4,506,000 Project status and completed work Map/Pictures of Project i Grants (funded or applied for) related to the project. SRF `FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs s Department: TOTAL 202 2026-2030 Capital Project Sheet Project Description NW Elevated Water Storage Tank (2.0 MG) Project summary, justification and alignment to Strategic PI Project # LM10 This project consists of the waterspheroid elevated water storage tank, yard piping and site work, SCADA implementation, electrical service, landscaping and security fencing. The tank capacity is assumed to be 2.0 million gallons. 0J �c 4,J Cost Summary a&�� } FY 2026 FY 2027 FY 202 Design Engineering x 25,000 Future FY 2030 Years 25,000 Construction Engineering x 280,000 120,000 - 400,000 Land Acquisition - Infrastructure x 7,130,000 3,178,000 - 10,308,000 Building - Machinery/Equipment - Other/Miscellaneous 20,000 20,000 TOTAL COST Funding Source(s) 7,455,000 3,298,000 - - - - 10,753,000 TOTAL FUNDING SOURCES Project status and completed work - - Grants (funded or applied for) related to the project. - Project Costs Map/Pictures of Project SRF !!!1!7—r FY 2028 #UNKNOWN! FY 2029 11111193 2026-2030 Capital Project Sheet Proje =LM11 Project Descriptio South Receiving Station Project summary, justification an nment to STrategic Plan This project consists of a station required to connect to receive supply from DWC. Items include above ground pumping and chlorine station, additional structure and piping associated with receiving station at BPS, architectural components, electrical, connection to existing water main, associated water main piping and valves, SCADA, and generator. Also includes new electrical service, security fencing, and land acquisition (Land Acq included under South Rec'g Station Tank Standpipe). ' �c m� 6 , oc �J Future Cost Summary �O ��Q �,}Q FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Years Design Engineering x 25,000 181,000 76,000 25,000 362,000 Construction Engineering x 105,000 Land Acquisition - Infrastructure x 1,156,000 2,004,000 834,000 3,994,000 Building - Machinery/Equipment - Other/Miscellaneous 20,000 20,000 TOTAL COST 1,306,000 2,185,000 910,000 - 4,401,000 Funding Source(s) TOTAL FUNDING SOURCES - - - ject status and completed work Grants (funded or applied for) related to the project. WIFIA FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs - Map/Pictures of Project z i i" Department: Public Works 204 Mion 026-2030 Capital Project SheetMEOW Prole LM12 Project Description Receiving Station Standpipe (2.0 MG) Project summary, jus i alignment ostrategic This project consists of the standpipe, yard piping and site work, SCADA implementation, electrical service, landscaping and security fencing at the proposed South Receiving Station. The tank capacity is assumed to be 2.0 million gallons. 00 oc sac F •roc Future Cost Summary FY 2026 FY 2027 FY 2028 FY 2030 Years Design Engineering x 25,000 25,000 Construction Engineering x 280,000 120,000 - 400,000 Land Acquisition - Infrastructure x 4,045,000 1,803,000 5,848,000 Building - Machinery/Equipment - Other/Miscellaneous 20,000 20,000 TOTAL COST 4,370,000 1,923,000 - - - 6,293,000 Funding Source(s) TOTAL FUNDING SOURCES - Project status and completed work *4Grants (funded or applied for) related to the project. WIFIA Project Costs Map/Pictures of Project FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL #UNKNOWN! Department: 205 2026-2030 Capital Project Sheet Project# LM13 Project Description Rt 126 Water Main Improvements Project summary, justification and alignment to Strategic Plan This project consists of water main improvement along Route 126 to connect South Receiving Station, South Pressure Zone, and South Central Pressure Zone. 1 Cost Summary Design Engineering cmc �F yo g �, X Construction Engineering X Land Acquisition Infrastructure X Building Machinery/Equipment Other/Miscellaneous TOTAL COST Funding Source(s) 'OTAL FUNDING SOURCES roject status and completed work Project Costs 1 Map/Pictures of Project 135,000 224,000 59,000 2,484,000 646,000 2,843,000 I 705,000 Ea9PI:104[61TiT/01u Future FY 2030 Years TO 135,000 283,000 3,130,000 - I - - I - 1 3,548,000 (funded or applied for) related to the pr FY 2029 FY 2030 Future Public Works 206 L 2026-2030 Capital Project Sheet dd&,Project# LM14 Project Description Upsizing Developer 12" Water Main Improvement Along RT 126 Project summary, justification and alignment to Strategic Plan This project consists of upsizing future developer water main along Route 126 from 12" to 16" per Timber Ridge/Rally Agreement. Cost Summary = Design Engineering Construction Engineering Future g° ��}Q F FY 2030 Y - - Land Acquisition - Infrastructure X 223,599 223,599 Building - Machinery/Equipment - Other/Miscellaneous L COST ng Source(s) L 223,599 - - - - 223,599 L FUNDING SOURCES Project status and completed work - - - - - nts (funded or applied for) related to the project. Project Costs Map/Pictures of Project 1....---- FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL v 207 2026-2030 Capital Project Sheet roje LM15 Project Description Blue Stem Drive Water Main Improvements Project summary, justi Ica ion an Strategic This project consists of replacing an estimated 716 LF of existing 8" water main with 16" water main along Bluestem Drive, between McHugh Road and Prairie Rose Lane, which is the minimum recommended water main improvements for hydraulics to ensure adequate distribution from the North Receiving Station. oc vc 4 .roc Future ry �o Cost Summag° �oQ }Q FY 2026 FY 2028 FY 2030 Years Design Engineering x I - Construction Engineering x 65,000 65,000 Land Acquisition - Infrastructure x 650,000 650,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST 715,000 - - - - - 715,000 Funding Source(s) TOTAL FUNDING SOURCES Project status and completed work ANNEINED Project Costs Map/Pictures of Project %NEW MEMW W Grants (funded or applied for) related to the project. FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Departments Public Works 1: 2026-2030 Capital Project Sheet Proje=cL Project Description Water Treatment Plant Decommissioning Project summary, jus i ica ion and alignmen o ra egic Decommissioning of all three (3) Cation Exchange WTPs, including: Well 4 WTP, Well 7 WTP, and Wells 8 & 9 WTP. Construction will not begin until after all other DWC-LM improvements are completed and Yorkville begins receiving LM supply from DWC. q c Future 4��S° Cost Summary ��Q �,}Q FY 2026 Years Design Engineering x 25,000420,000IP0 - 93,000 Construction Engineering x 21,000 50,000 - 71,000 Land Acquisition - Infrastructure x 228,000 553,000 - 781,000 Building - Machinery/Equipment - Other/Miscellaneous - TOTAL COST 25,000 20,000 297,000 603,000 - - 945,000 Funding Source(s) TOTAL FUNDING SOURCES - - - ect status and completed work Grants (funded or applied for) related to the project. FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL Project Costs Map/Pictures of Project z< { i Department: Public Works 209 2026-2030 Capital Project Sheet Project# LM17 L MAN. llllllllll■ Project DescriptionFBI-Directional Flow Meters - BPS'S and PRV's Project summary, justification and alignment to Strategic Plan For purposes of identifying and controlling Non -Revenue Water, install bi-directional flow meters at the Cannonball Trail Booster Pump/Pressure Reducing Valve (BP/PRV) Station, Kennedy Road PRV Station, and Beaver Street BP/PRV Station to develop district metered areas to better understand and track water used within smaller areas and identify potential areas of water loss into the future. c c Lmay, cam �� any Future Cost Summary g° ��}Q FY FY 2030 YW�.A Design Engineering 30,000 Construction Engineering 30,000 Land Acquisition Infrastructure Building Machinery/Equipment Other/Miscellaneous 150,000 TOTAL COST 30,000 180,000 Funding Source(s) TOTAL FUNDING SOURCES 'roject status and completed work Project Costs 1 Map/Pictures of Project 30,000 30,000 150,000 210,000 (funded or applied for) related to the project. FY 2027 FY 2028 FY 2029 FY 2030 Future Yrs TOTAL 210 2026-2030 Capital Project Sheet A Project Description Montgomery Interconnect Project summary, justification and alignment to Strategic Plan This project consists of construction water main and valves to provide an interconnection with the Village of Montgomery. This is recommended to reduce risks in case of emergency. An IGA will be needed. � c Cost Summary �� g° ��Q}Q FY ml� FY 2030 Design Engineering X 50,000 Construction Engineering X 50,000 Land Acquisition Infrastructure X 500,000 Building Machinery/Equipment Other/Miscellaneous X 5,000 TOTAL COST - 55,000 550,000 - - Funding Source(s) TOTAL FUNDING SOURCES Project status and completed work Project Not Initiated. Costs res of Project # LM 18 Future nts (funded or applied for) related to the pn WIFIA FY 2029 FY 2030 Future 50,000 50,000 500,000 5,000 605,000 Public Works 211