2026BudgetBook

BUDGET FUND SUMMARIES General Fund ■ GENERAL FUND BUDGET FUND SUMMARIES

Variance

Variance

Final 2023

Final 2024

Budget

Projections

Budget

2026 Budget vs.

2026 Budget vs.

General Fund - Operating

2025

2025

2026

2025 Proj

% 2025 Budget

%

Revenue Property Taxes

$7,839,759

$7,208,354

$7,869,177

92% $7,584,042 4% $319,923 2% $196,000 0% $9,500 0% $11,000 2% $185,365

91% $8,472,675 4% $320,000 2% $147,700 0% $11,000

93%

$888,633 11.7%

$603,498 7.7%

Replacement Taxes Investment Income

589,481 264,484

408,553 249,275 17,040 10,000 209,643

$344,000 $170,000 $11,000 $8,000 $171,731

4% 2% 0% 0% 2% 0%

77

0.0%

(24,000)

-7.0%

(48,300)

-24.6% 15.8%

(22,300) -13.1%

Rental Income

9,630

1,500

-

0.0%

Alternative Revenue

304,979 223,786

0%

$0

(11,000) -100.0%

(8,000) -100.0%

Miscellaneous

2% $184,887

(478)

-0.3% 0.0%

13,156

7.7% 0.0%

Other Financing Sources

2,125

-

$0

0%

$0

0%

$0

-

-

Total Revenue

$9,234,244

$8,102,865

$8,573,908 100% $8,305,830 100% $9,136,262 100%

$830,432 10.0%

$562,354 6.6%

Expenses Wages & Benefits

4,026,959

4,317,751

$4,631,754

69% $4,527,708 10% $649,181 19% $1,123,400 2% $99,754 0% $3,980 0% $32,620

70% $4,852,516 10% $650,769 17% $1,327,581 2% $108,553 0% $4,350 1% $36,195

70%

324,808

7.2% 0.2%

220,762

4.8% -0.1% 3.2% 6.8%

Supplies

623,074 860,602 97,634

599,070

$651,324

9%

1,588

(555)

Contractual Services

1,010,696

$1,286,522

19%

204,181

18.2%

41,059

Utilities

95,985

$101,600 $4,900 $32,000

2% 0% 1%

8,799

8.8% 9.3%

6,953

Capital Projects Miscellaneous

180

1,069

370

(550) -11.2%

17,826

30,090

3,575

11.0%

4,195

13.1%

Total Expenditures

$5,626,275

$6,054,661

$6,708,100 100% $6,436,643 100% $6,979,964 100%

$543,321

8.4%

$271,864 4.1%

Surplus/(Deficit) Before Transfers

$3,607,969

$2,048,204

$1,865,808

$1,869,187

$2,156,298

$287,111 15.4%

$290,490 15.6%

Transfer to Recreation

($1,063,551) ($2,544,418)

$0

($1,531,659) ($334,149)

($1,163,747) ($705,440)

($1,874,893) ($281,405)

(711,146)

61.1% -60.1%

(343,234)

22.4% -15.8%

Transfer to Capital

($2,048,204)

424,035

52,744

Total Transfers

($3,607,969)

($2,048,204)

($1,865,808)

($1,869,187)

($2,156,298)

($287,111)

15.4%

($290,490) 15.6%

Surplus/(Deficit)

$0

$0

$0

$0

$0

$0

$0

Fund Balance

$4,257,810

$4,257,810

$4,257,810

$4,257,810

$4,257,810

2026 BUDGET 96

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