2026BudgetBook

G (1(5$/)81'$//'(3$570(176 ■ GENERAL FUND - ALL DEPARTMENTS BUDGET FUND DETAILS

2026 Budget vs Projection

2026-2025 Budget Variance

Final 2023

Final 2024

Budget 2025

Projections

Budget 2026

General Fund

2025

Variance

%

%

Taxes

2100 Tax Revenue 2101 Replacement Taxes

7,839,759 589,481

7,208,354 408,553

7,869,177 344,000

7,584,042 319,923

8,472,675 320,000

888,633

11.7% 603,498 0.0% -24,000

7.7% -7.0%

77

Total Taxes

$8,429,240

$7,616,907

$8,213,177

$7,903,965

$8,792,675

$888,710

11.2% $579,498

7.1%

Investment Income

2200 Interest Income

264,484

249,275

170,000

196,000

147,700

-48,300

-24.6% -22,300

-13.1%

Total Investment Income

$264,484

$249,275

$170,000

$196,000

$147,700

($48,300)

-24.6% ($22,300)

-13.1%

Rentals

2500 Facility/Amenity Rentals 2501 Tournament Income

8,550 1,080

17,040

10,000 1,000

9,500

10,000 1,000

500

5.3% 0.0%

0 0

0.0% 0.0%

0

0

1,000

Total Rental Income

$9,630

$17,040

$11,000

$9,500

$11,000

$1,500

15.8%

$0

0.0%

Alternative Revenue

2600 Grants

304,979

10,000

8,000

11,000

0

-11,000

-100.0% -8,000

-100.0%

Total Alternative Revenue

$304,979

$10,000

$8,000

$11,000

$0

($11,000)

-100.0% ($8,000)

-100.0%

Miscellaneous

2700 Ins Contribution - Employee 2703 WDSRA Reimbursement 2704 Reimbursement Income 2706 Miscellaneous Revenue

103,728 12,286 75,925 15,522 13,275 3,050

103,341 11,263 78,625 14,239

107,424 13,807 37,000 11,500

114,853 13,807 39,111 12,094

118,574 14,313 38,300 10,700

3,721 506 -811 -1,394

3.2% 11,150

10.4% 3.7% 3.5% -7.0% 0.0% 50.0%

3.7% -2.1% -11.5% 0.0% -45.5%

506

1,300 -800

2710 Parking Permits 2713 Ticket Revenue

0

0

0

0

0

0

2,175

2,000

5,500

3,000

-2,500

1,000

Total Miscellaneous Revenue

$223,786

$209,643

$171,731

$185,365

$184,887

($478)

-0.3% $13,156

7.7%

Other Financing Sources

2803 Sale of Vehicles/Equipment

2,125

0

0

0

0

0

0.0%

0

0.0%

Other Financing Income

$2,125

$0

$0

$0

$0

$0

0.0%

$0

0.0%

Total Revenue

$9,234,244

$8,102,865

$8,573,908

$8,305,830

$9,136,262

$830,432

10.0% $562,354

6.6%

Wages & Benefits

3100 Wages - Regular 3101 Wages - Regular OT 3102 Wages - Short-term 3103 Wages - Short-term OT 3104 Employee Insurance 3107 Employee Assistance Program 3111 Tuition Reimbursement 3112 Employee Certifications 3113 Training & Conferences 3114 Mileage Reimbursement 3115 Auto Allowance 3116 Deferred Compensation 3117 Awards & Recognition 3119 Employee Wellness 3120 Staff shirts/Uniforms 3121 Change in Terminal Reserve

2,960,518 35,749 206,629

3,187,750 30,586 262,798

3,324,170 42,446 345,955 2,000 770,117

3,274,304 39,439 318,445 1,007 783,593

3,441,198 40,511 355,619 1,000 851,181

166,894 1,072 37,174

5.1% 117,028 2.7% -1,935 -0.7% -1,000 8.6% 81,064 11.7% 9,664

3.5% -4.6% 2.8% -50.0% 10.5% 0.0% 55.6% 18.3% 7.6% -1.3% 0.0% 0.0% 24.7% 18.8% 8.6% 0.0%

273

891

-7

732,621 5,324 1,142 5,030 43,585 1,512 6,000 6,000 10,590 10,028 11,954 -9,996

767,823

67,588

0 0

0

0

0

0

0.0% 55.6% 128.5% 71.9% 27.4% 0.0% 0.0% 29.6% 32.3% 10.8% 0.0%

0

964

964

1,500 7,382 87,380 2,360 6,000 6,000 23,835 14,550 14,000

536

536

1,925 47,686 6,000 6,000 12,532 13,914 416 12,975 -33,545

6,240 81,215 2,390 6,000 6,000 19,120 12,250 12,887

3,230 50,845 1,853 6,000 6,000 18,391 11,000 12,637

4,152 36,535

1,142 6,165

507

-30

0 0

0 0

5,444 3,550 1,363

4,715 2,300 1,113

0

0

0

0

0

Total Wages & Benefits

$4,026,959

$4,317,751

$4,631,754

$4,527,708

$4,852,516

$324,808

7.2% $220,762

4.8%

2026 BUDGET 107

napervilleparks.org

Made with FlippingBook Digital Proposal Creator