■ ANALYSIS Total revenue is budgeted to increase 1% or $173,000 compared to the 2025 budget and increase 1% or $234,700 compared to the 2025 year-end estimate. Expenses are projected to increase 3% or $516,300 compared to the 2025 budget and 5% or $945,900 compared to 2025 year-end projections. Except for interest income and one-time reimbursement amounts, revenues are projected to increase along with increases in the related expenses. The operating budget includes a $1.9 million transfer from the General Fund for the Recreation Fund to break even. The transfer provides funding for park maintenance operations and to offset administrative costs. On a positive note, the Recreation Fund is projected to end 2025 in a better-than-expected position. ■ REVENUES Revenue within the Recreation Fund is derived from the following sources: RECREATION REVENUE BUDGET 2025 PROJECTIONS 2025 BUDGET 2026 2026 VS. PROJ VARIANCE BUDGET VARIANCE Tax Revenue $4,000,000 22% $3,942,477 22% $4,000,000 22% $57,523 1.46% - 0.00% Interest Income 224,700 1% 279,700 2% 219,500 1% (60,200) -21.52% (5,200) -2.31% Charges for Services 11,002,671 61% 10,983,386 62% 11,176,572 62% 193,186 1.76% 173,901 1.58% Sales 532,904 3% 460,392 3% 477,189 3% 16,797 3.65% (55,715) -10.45% Rental Income 700,015 4% 696,385 4% 713,119 4% 16,734 2.40% 13,104 1.87% Alternative Revenue 199,370 1% 250,248 1% 217,150 1% (33,098) -13.23% 17,780 8.92% Miscellaneous 1,152,541 7% 1,137,898 6% 1,181,671 7% 43,773 3.85% 29,130 2.53% Total Revenue $17,812,201 100% $17,750,486 100% $17,985,201 100% $234,715 1.32% $173,000 0.97% Transfer from General Fund 1,531,659 - 1,163,746 - 1,874,893 - 711,147 61.11% 343,234 22.41% Total Revenue with Transfers 19,343,860 - 18,914,232 - 19,860,094 - $945,862 5.00% $516,234 2.67%
9 rec rev pg 53
RECREATION REVENUE
62% Charges for Services 22% Tax Revenue 7% Miscellaneous 4% Rental Income 3% Sales 1% Alternative Revenue 1% Interest Income
13 golf expend page 88
2026 BUDGET 44
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