WAGES & BENEFITS Typical for a service-based organization, wages and benefits are the largest expense category; wages and benefits comprise 43% or $23.6 million of the 2026 budget. This category not only includes employee wages but also costs associated with employee insurance, FICA, Worker’s Compensation, IMRF and training. Wages and benefits are estimated to increase $1.1 million or 5% compared to the 2025 budget and $1.5 million or 7% compared to 2025 year-end projections. While the District has made strides in addressing staffing needs, compression issues and delivering competitive wage and benefits continue to be a priority. Recruiting and retention strategies noted below will continue to be a focus for the District. y Reorganizing departments to improve operating efficiencies y Reallocating unfilled part-time positions to full- time positions y Compression wage adjustments needed to attract applicants and retain staff y A 2.0% cost of living adjustment and 2.0% merit/ wage compression pool (effective 1/1/2026) The District is committed to providing exceptional benefits, including health insurance benefits, at a cost that aligns with the District’s recruiting and retention efforts and is sustainable. The District’s trend for insurance costs since joining IPBC has been excellent and allowed the District to keep employee contributions flat for nine (9) years. For a variety of reasons, including the insurance market and claims experience, health insurance costs have escalated significantly for 2026, and as a result, the budget has increased by 11%. While exploring options to manage benefit costs, employees provided input through a survey and a cross-functional insurance benefits committee comprised of staff across the organization.
Effective January 1, 2026, the District will add a third plan option, BCO, that maintains benefit levels at a lower premium with a tiered network of providers. The employee contribution rate for those eligible staff participating in the PPO plan at any level is set at 18%, BCO plan at 12% and 10% for the HMO plan. SUPPLIES Supplies comprise 5% or $2.6 million of the 2026 budget. While the supplies category covers a broad range of items, some of the larger expenses include program supplies, repair parts, fuel and park maintenance commodities such as fertilizer and plant protectants. Supply costs are estimated to increase $113,500 or 4.0% compared to the 2025 budget and $116,800 or 5% compared to Contractual services comprise 17% or $9.2 million of the 2026 budget. Contractual expenses are expected to increase by $177,400 or 2% over the 2025 budget and $373,500 or 4% over year-end projections. The larger expenses in this category include contractual services for recreation 2025 year-end projections. CONTRACTUAL SERVICES programs, contracted mowing (turf maintenance services), property/liability insurance, concession purchases, building rental fees and special recreation services. UTILITIES Utilities comprise 2% or $1.3 million of the 2026 budget. CAPITAL PROJECTS Capital spending represents 27% or $14.8 million of the 2026 budget. Capital spending will vary year to year based on the District’s 10-Year Capital Budget in addition to the inflationary pressures. Details regarding the District’s Capital Budget are presented later in this document.
MISCELLANEOUS Miscellaneous expenses comprise less than 1% of the 2026 budget. DEBT SERVICE Debt service accounts for 7% or $3.6 million of the 2026 budget. This expense represents principal and interest owed on outstanding debt. TRANSFERS Two transfers are budgeted for 2026: a transfer from the General to the Recreation Fund to break even and a transfer of surplus funds from the General and Golf Funds for capital improvements. 2026 resources have been allocated to all funds of the District as presented below.
ALLOCATION BY FUND 36% Recreation
5% WDSRA 2% FICA 2% IMRF 2% Liability
26% Capital 13% General
8% Golf 6% Debt
2026 BUDGET 23
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