WAGES & BENEFITS Wages and benefits account for 60% of the 2026 total budget. In 2026 these expenses are budgeted to increase $235,219 or 9.9% compared to the 2025 budget. The 2026 budget also shows an increase of 5.8%, or $143,287 compared to the 2025 projections. The 2026 budget includes 3% to 4% wage increases for part-time and full-time staff, along with increases to cover rising insurance costs. Additional part-time labor is included for golf course maintenance and clubhouse staff to compensate for the continued high demand for golf and the extended golf season due to warmer spring and fall weather. SUPPLIES Supplies represent 14% of the 2026 total operating budget and are budgeted to increase 4.7% or $26,720 compared to the 2025 budget and increase .9% or $5,427 compared to the 2025 year-end estimate. Cost increases related to tariff costs are somewhat unknown, but many suppliers are already signaling price increases for 2026. Plant protectants are expected to increase significantly compared to 2025 budget, as many products are sourced from international suppliers and extended growing seasons are creating Contractual services account for 23% of the 2026 total operating budget and are budgeted to decrease 12.3%, or $138,177 compared to the 2025 budget and decrease .7% when compared to the estimated 2025 budget. The decrease vs. the 2025 budget is primarily the result of the removal of the lease cost for 60 new carts at Springbrook Golf Course, which were purchased instead of leased in 2025. additional application needs. CONTRACTUAL SERVICES
UTILITIES Utilities account for 3% of the 2026 total budget, and are budgeted to increase 19%, or $22,300 compared to the 2025 budget, but remain flat when compared to the 2025 projections, mainly due to expected higher utility costs in 2025 and 2026. CAPITAL PROJECTS In early 2014, the golf fund was reclassified from an Enterprise Fund to a Special Revenue Fund. As a result, golf capital projects will be funded through the District’s capital department similar to all other District capital projects. A total of $1,219,000 has been allocated for 2026 golf capital projects, including purchases of autonomous mowers and renovations to select tees at Naperbrook (see the capital section contained in this document for further details). DEBT SERVICE Debt service includes principal and interest owed on the golf courses’ outstanding debt. Golf retired the remaining debt in 2019 and will have no principal or interest payments in 2026. OTHER FUNDING Surplus from the Golf budget at year end is transferred back to the General Capital Fund. For 2026, Golf is budgeting a transfer of $1,295,869, an increase of 6% compared to the 2025 budgeted transfer of $1,222,711.
2026 BUDGET 78
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