2026BudgetBook

Recreation Fund ■ RECREATION FUND

Variance

Variance

Final 2023

Final 2024

Budget

Projections

Budget

2026 Budget vs.

2026 Budget vs.

Recreation Fund

2025

2025

2026

2025 Proj

% 2025 Budget

%

Revenue Property Taxes

$3,189,931 $4,006,734 $4,000,000 22% $3,942,477 22% $4,000,000 22% $57,523 1.5%

$0 0.0%

Replacement Taxes Investment Income Charges for Services

106,600 262,713

-

-

0%

$0 0%

$0

0% 1%

-

0.0%

-

0.0% -2.3% 1.6%

326,737

224,700

1% $279,700 2% $219,500

(60,200) -21.5%

(5,200)

10,074,085 11,018,371

11,002,671 62% $10,983,386 62% $11,176,572 62% 193,186

1.8% 3.6% 2.4%

173,901

Sales

500,944 629,176 225,512

499,294 717,083 247,344

532,904 700,015 199,370

3% $460,392 3% $477,189 4% $696,385 4% $713,119 1% $250,248 1% $217,150 6% $1,137,898 6% $1,181,671

3% 4% 1% 7%

16,797 16,734

(55,715) -10.5%

Rental Income

13,104 17,780 29,130

1.9% 8.9% 2.5%

Alternative Revenue

(33,098) -13.2%

1,152,541

43,773

3.8%

Miscellaneous

1,053,155

1,133,998

Total Revenue

$16,042,116 $17,949,561 $17,812,201 100% $17,750,486 100% $17,985,201 100% $234,715 1.3% $173,000 1.0%

Expenses Wages & Benefits

11,026,287 11,758,919

12,861,411 66% $12,534,672 66% $13,331,831 67% 797,159

6.4% 8.1% -0.3% 4.8% 25.4%

470,420 83,827

3.7% 6.5% -2.6% 7.5% 1.8%

Supplies

1,250,459 3,632,121

1,226,916 3,869,789

1,298,313

7% $1,278,280 7% $1,382,140

7%

103,860

Contractual Services

4,195,971 22% $4,096,675 22% $4,086,040 21% (10,635)

(109,931)

Utilities

848,942 47,858

881,518 55,183

943,480 44,685

5% $968,333 5% $1,014,611 0% $36,272 0% $45,472

5% 0%

46,278

71,131

Capital Projects

9,200

787

Total Expenditures

$16,805,667 $17,792,325 $19,343,860 100% $18,914,232 100% $19,860,094 100% $945,862 5.0% $516,234 2.7%

Surplus/(Deficit) Before Transfers

($763,551)

$157,236 ($1,531,659)

($1,163,746)

($1,874,893)

($711,147) 61.1% ($343,234) 22.4%

$1,163,746 $1,163,746

$1,874,893 $1,874,893

711,147

61.1%

343,234

22.4%

Transfer from General

$1,063,551 $1,063,551

$0 $1,531,659 $0 $1,531,659

Total Transfers

$711,147 61.1% $343,234 22.4%

Surplus/(Deficit)

$300,000

$157,236

$0

$0

$0

$0 0.0%

$0 0.0%

Fund Balance

$4,146,621 $4,303,857 $4,303,857

$4,303,857

$4,303,857

2026 BUDGET 97

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