2026BudgetBook

■ 2026 CAPITAL FUND The District’s Capital Fund accounts for Districtwide capital improvements and debt service payments for the 2014 Debt Certificates.

2026 BUDGET VS. 2025 BUDGET

2026 BUDGET VS. 2025 PROJ

%

%

CAPITAL FUND FINAL 2023 FINAL 2024 BUDGET 2025 PROJECTIONS 2025 BUDGET 2026

REVENUE Property Taxes

$7,238,664 $7,808,935

$7,890,823

78% $8,168,404 74% $7,820,931

84% ($347,473) 6% (174,800) 0% (885,308) 9% (45,887) 1% (206,820)

-4.3% ($69,892) -22.8% (36,300) -100.0% (606,000) -5.2% (72,321) -73.4% 25,000

-0.9% -5.8% 0.0%

Investment Income

771,490 220,000

895,500 1,095,000

627,700 606,000 917,321 50,000

6% 766,200 6% 885,308 9% 890,887 0% 281,820

7% 591,400

Alternative Revenue

8%

-

Miscellaneous Other Financing Sources Total Revenue

1,206,232

985,137

8% 845,000 3% 75,000

-7.9%

91,476

117,124

50.0%

9,527,862

10,901,696

10,091,844 100% 10,992,619 100% 9,332,331

100% (1,660,288)

-15.1% (759,513)

-7.5%

EXPENSES Contractual Services

1,348

318

-

-

318

0%

318

0%

0

0.0%

318

0.0%

Capital Projects

11,011,545 556,900

13,472,590

13,400,000 96% 13,141,032 96% 13,950,000

96% 808,968 4% 4,400 100% 813,368

6.2% 550,000 0.8% 4,400 5.9% 554,400 91.4% (1,313,913) -29.4% 20,413 -138.7% ($20,413)

4.1% 0.8% 4.0%

Debt Service

562,350

557,200

4% 557,200

4% 561,600

Total Expenditures Surplus/(Deficit) Before Transfers Total Transfers Surplus/(Deficit)

11,569,793 14,035,258

13,957,200 100% 13,698,550 100% 14,511,918

(2,041,931)

(3,133,562)

(3,865,356)

(2,705,931)

(5,179,587)

(2,473,656)

34.0%

3,365,942 1,324,011

3,834,276

1,556,860

- -

2,233,087 (472,844)

- -

1,577,273 (3,602,314)

- - -

(655,814) $655,814

1.3% 0.9%

700,714 (2,308,496)

Fund Balance

$17,997,628 $18,698,342 $16,389,846

- $18,225,498

- $14,623,184

-

-

-

-

2026 BUDGET 82

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