■ 2026 CONSOLIDATED REVENUES The following section provides a brief overview of consolidated revenues and expenditures by category with comparisons to the 2025 budget and year-end projections. CONSOLIDATED REVENUES Budget 2025 Projections 2025 Budget 2026 2026 vs. Proj Variance Budget Variance Tax Revenue $28,725,615 56% $28,556,547 54% $29,835,314 57% $1,278,767 4% $1,109,699 4% Replacement Taxes 344,000 1% 319,923 1% 320,000 1% 77 0% (24,000) -7% Interest Income 1,476,100 3% 1,823,182 3% 1,404,600 3% (418,582) -23% (71,500) -5% Charges for Services 14,791,422 29% 14,986,392 29% 15,140,933 29% 154,541 1% 349,511 2% Sales 1,710,794 3% 1,727,477 3% 1,675,371 3% (52,106) -3% (35,423) -2% Rental Income 873,481 2% 846,885 2% 880,720 2% 33,835 4% 7,239 1% Alternative Revenue 840,370 2% 1,493,196 3% 241,150 0% (1,252,046) -84% (599,220) -71% Miscellaneous 2,443,575 5% 2,440,950 5% 2,463,208 5% 22,258 1% 19,633 1% Other Financing 50,000 0% 281,820 1% 75,000 0% (206,820) -73% 25,000 50% Total Revenue before Transfers $51,255,357 100% $52,476,372 100% $52,036,296 100% (440,076) -1% 780,939 2% Transfer from Golf 1,222,711 - 1,527,647 - 1,295,868 - (231,779) -15% 73,157 6% Transfer from General 1,865,808 - 1,869,187 - 2,156,298 - 287,111 15% 290,490 16% Total Transfers $3,088,519 - $3,396,834 - $3,452,166 - 55,332 2% 363,647 12% Total Revenue after Transfers $54,343,876 - $55,873,206 - $55,488,462 - ($384,744) 1% $1,144,586 13%
The chart above presents total revenue for the 2026 budget year. Revenues before transfers are budgeted to increase about $781k or 2% compared to the 2025 budget and decrease $440k or 1% compared to 2025 year-end estimates. An increase in revenues budget to budget is anticipated for most major categories except for replacement taxes (state shared revenues), interest income, sales and alternative revenue. In 2025 the District expects to complete a permeable paver parking lot at the Ron Ory Community Garden Plots, which is partially funded by the IEPA Green Infrastructure Grant and the DuPage County Water Quality Improvement Program Grant. The District relies on two primary revenue sources to fund operations: property taxes and charges for services (program fees), which fund 86% of the District’s entire budget. As expected, these two sources represent the largest increases for 2026. The increase in program fees is mainly based on increased participation in programs, facilities and events, and fee increases applied to specific programs such as camps and preschool to offset rising costs. The increase in property taxes is needed to fund the remaining costs to provide services and capital improvements. Based on the current economic environment, interest income is expected to decrease on a budgetary basis and compared to 2025 projected amounts. Total transfers include a transfer from the General to Recreation Fund (to make the Recreation Fund net to zero) and additional surpluses from the General Fund and Golf operations to fund capital improvements.
CONSOLIDATED REVENUES 57% Tax Revenue 29% Charges for Services 5% Miscellaneous 3% Sales
3% Interest Income 2% Rental Income 1% Replacement Tax
2026 BUDGET 18
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