2026 GENERAL FUND The General Fund includes six administrative support functions in addition to Park Police, Trades and Fleet operations. The General Fund is primarily supported through property tax revenue, which is detailed below. ■ OPERATING BUDGET The following financial statement illustrates the General Fund operating budget including the prior year’s results and excluding the dedicated portion of the General Fund tax rate for capital projects.
VARIANCE 2026 BUDGET VS. 2025 PROJ
VARIANCE 2026 BUDGET VS. 2025 BUDGET
PROJECTIONS 2025
BUDGET 2026
GENERAL FUND - OPERATING FINAL 2023 FINAL 2024 BUDGET 2025
%
%
REVENUE Property Taxes
7,839,759 589,481 264,484
7,208,354 408,553
7,869,177 344,000 170,000
7,584,042
8,472,675
$888,633
11.7% 0.0%
$603,498 (24,000) (22,300)
7.7%
Replacement Taxes Investment Income
319,923 320,000
77
-7.0% -13.1% 0.0%
249,275
196,000
147,700 11,000
(48,300)
-24.6%
Rental Income
9,630
17,040 10,000
11,000 8,000 171,731
9,500 11,000
1,500
15.8%
-
Alternative Revenue
304,979
-
(11,000)
-100.0%
(8,000)
-100.0%
Miscellaneous
223,786 209,642
185,365
184,887
(478)
-0.3% 0.0% 10.0% 7.2% 0.2% 18.2% 8.8% 9.3% 11.0% 8.4% 15.4% 61.1% -60.1% 15.4%
13,156
7.7% 0.0% 6.2% 4.8% -0.1% 3.2% 6.8%
Other Financing Sources
2,125
-
-
-
-
-
-
Total Revenue
9,234,244 8,102,864 8,573,908
8,305,830 9,136,262
830,432
562,354
EXPENSES Wages & Benefits
4,026,959 4,317,751
4,631,754 651,324
4,527,708 4,852,516
324,808
220,762
Supplies
623,074
599,070
649,181
650,769
1,588
(555)
Contractual Services
860,602 1,010,696 1,286,522
1,123,400 1,327,581
204,181
41,059 6,953
Utilities
97,634
95,985
101,600
99,754 3,980 32,620
108,553
8,799
Capital Projects Miscellaneous
180
1,069
4,900
4,350 36,195
370
(550) 4,195
-11.2% 13.1% 3.9% 13.5% 22.4% 0.0% 13.5%
17,826
30,090
32,000
3,575
Total Expenditures
5,626,275 6,054,661 $3,607,969 $2,048,203
6,708,100 $1,865,808 (1,531,659) (334,149)
6,436,643 6,979,964
543,321
271,864 290,490 (343,234)
Surplus/(Deficit) Before Transfers
$1,869,187 (1,163,747) (705,440)
$2,156,298 (1,874,893)
287,111
Tranfer to Recreation Transfer to Capital
(1,063,551) (2,544,418)
0
(711,146) 424,035 (287,111)
(2,048,203)
(281,405)
52,744
Total Transfers Surplus/(Deficit) Fund Balance
($3,607,969) ($2,048,203) ($1,865,808)
($1,869,187) ($2,156,298)
(290,490)
-
-
-
-
-
- -
- -
- -
- -
$4,257,810
$4,257,810
$4,257,810
$4,257,810
$4,257,810
The 2026 budget is balanced with operating revenues supporting the annual operating expenses.
2026 BUDGET 28
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