■ OVERVIEW & ANALYSIS The District’s operating budget includes the following funds and categories. OPERATING BUDGET GENERAL OPERATING RECREATION GOLF FICA
SPECIAL RECREATION BUDGET 2026
IMRF
AUDIT LIABILITY
REVENUE Property Taxes
$8,472,675
$4,000,000
- $1,340,000
$842,416
$25,600 $1,015,300
$3,195,382
$18,891,373 320,000 478,600 15,140,932 1,675,371
Replacement Taxes Investment Income Charges for Services
320,000 147,700
-
-
-
-
-
-
- - - - - - -
219,500
54,800 21,900 15,200
300 19,200
- -
11,176,572 3,964,360
- - - - -
- - - - -
- - - - -
- - - -
Sales
477,189 713,119 217,150 1,181,671
1,198,182 156,601 24,000 246,777
Rental Income
11,000
880,720 241,150 1,618,209
Alternative Revenue
-
Miscellaneous Total Revenue
184,887
4,874
9,136,262 17,985,201 5,644,720 1,361,900 857,616 25,900 1,039,374
3,195,382 39,246,355
EXPENSES Wages & Benefits
4,852,516 650,769 1,327,581 108,553
13,331,831
2,619,144 1,342,821
764,732
- -
556,378
- -
23,467,422 2,647,836
Supplies
1,382,140 597,527 4,086,040 989,601
- - - - -
- - - - -
17,400
Contractual Services
25,570 405,965
2,350,382
9,185,139 1,271,064 897,901 36,195
Utilities
1,014,611 45,472
139,500
- - -
8,400
-
Capital Projects Miscellaneous
4,350 36,195
3,079
- -
845,000
-
-
-
Total Expenditures
6,979,964 19,860,094 4,348,851
1,342,821 $19,079
764,732 25,570 988,143
3,195,382
37,505,557 $1,740,798 (1,874,893) (1,577,274) 1,874,893 (1,577,274)
Surplus/(Deficit) Before Transfers
$2,156,298 (1,874,893)
($1,874,893) $1,295,869
$92,884
$330
$51,231
- - - - - -
Transfer to Recreation Transfer to Capital Transfer from General
-
-
- - - -
- - - -
- - - -
- - - -
(281,405)
- (1,295,869)
-
1,874,893
-
Total Transfers Surplus/(Deficit)
(2,156,298)
1,874,893 (1,295,869)
- $163,524 The District is projected to have a surplus of approximately $163,600 after transfers in 2026 comprised of the funds noted above. Property taxes and charges for services represent 87% of funding and are the two main revenue sources that fund District operations. As expected for a service organization, wages and benefits represent 63% of operating expenditures. - - $19,079 $92,884 $330 $51,231
2026 BUDGET 26
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