VARIANCE 2026 BUDGET
VARIANCE 2026 BUDGET VS. 2025 PROJ
%
FINAL 2022 FINAL 2024 BUDGET 2025 PROJECTIONS 2025 BUDGET 2026
%
GOLF SERVICES
VS. 2025 BUDGET
REVENUE Investment Income Charges for Services
$61,642 3,177,183 976,351 100,419 21,700 166,784
$94,657 4,129,609 1,237,672 144,229 32,200 198,209 5,836,576
$69,400 3,788,751 1,177,890 162,466
$69,200
$54,800 3,964,360
($14,400) -20.81%
($14,600) 175,609 20,292 (5,865) (3,000) 48,263 220,699 235,219 26,720 (138,177) 22,300
-21.04% 4.64% 1.72% -3.61% -11.11% 24.31% 4.07%
4,003,006 1,267,085
(38,646) (68,903)
-0.97% -5.44% 11.06%
Sales
1,198,182 156,601 24,000 246,777
Rental Income
141,000 30,528 222,011
15,601
Alternative Revenue
27,000 198,514
(6,528) -21.38%
Miscellaneous Total Revenue
24,766 (88,110)
11.16% -1.54%
4,504,079
5,424,021
5,732,830
5,644,720
EXPENSES Wages & Benefits
1,987,946 550,951 921,965 107,352
2,270,160
2,383,925
2,475,857 592,100 996,300
$2,619,144
143,287
5.79% 0.92% -0.67%
9.87% 4.68%
Supplies
596,913
570,807 1,127,778 117,200
597,527 989,601 139,500
5,427
Contractual Services
1,063,769
(6,699)
-12.25% 19.03% 92.44%
Utilities
118,475
139,326
174
0.12%
Capital Projects
2,798
1187
1,600
1,600
3,079
1,479 92.44%
1,479
Total Expenditures Surplus/(Deficit) Before Transfers Transfer to Capital Surplus/(Deficit)
3,571,012 $933,067
4,050,504 $1,786,072
4,201,310 $1,222,711
4,205,183 $1,527,647
4,348,851 $1,295,869
143,668
3.42% -15.17%
147,541 $73,158
3.51% 5.98% 5.98% 0.00%
($231,778)
(933,067)
(1,786,072)
(1,222,711)
(1,527,647)
(1,295,869)
231,778 -15.17%
(73,158)
-
-
-
-
-
- -
0.00%
- -
Fund Balance - Total revenue in 2026 is projected to increase 4.1% or $220,699 compared to the 2025 budget, while expenses are budgeted to increase $147,541, or 3.5%. The increase in revenues is mainly due to increases in green and range fees at both courses, along with increases in participation based on 3-year averages. Expenses increased compared to the 2025 budget mainly due to increases in labor costs, plus inflationary increases for supply and utilities costs. The overall golf operation is budgeted to break even in 2026, which includes a transfer of $1,295,869 to capital from surplus revenues. $842,081 $842,081 $842,081 $842,081 $842,081 -
2026 BUDGET 73
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