2026BudgetBook

Capital Fund ■ CAPITAL FUND

Variance

Variance

Final 2023

Final 2024

Budget

Projections

Budget

2026 Budget vs.

2026 Budget vs.

Capital Fund Revenue Property Taxes

2025

2025

2026

2025 Proj

% 2025 Budget

%

$7,238,664 $7,808,935 $7,890,823 78% $8,168,404 74% $7,820,931 84% ($347,473) -4.3%

($69,892) -0.9%

Investment Income Alternative Revenue

771,490 220,000

895,500

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

6% 6% 9% 0%

766,200 885,308 890,887 281,820

7% 8% 8% 3%

591,400

6% 0% 9% 1%

(174,800) -22.8% (885,308) -100.0%

(36,300)

-5.8%

1,095,000

-

(606,000) -100.0%

Miscellaneous

1,206,232

985,138 117,124

845,000 75,000

(45,887)

-5.2%

(72,321)

-7.9% 50.0%

Other Financing Sources

91,476

(206,820) -73.4%

25,000

Total Revenue

9,527,862 10,901,697

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

-

0%

318

0%

318

0%

-

0.0% 6.2% 0.8%

318

0.0% 4.1% 0.8%

Capital Projects

11,011,545 13,472,590

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

96%

13,950,000 96%

808,968

550,000

Debt Service

556,900

562,350

557,200

4%

557,200

4%

561,600

4%

4,400

4,400

Total Expenditures

11,569,793 14,035,258

13,957,200 100% 13,698,550

100% 14,511,918

100%

813,368

5.9%

554,718

4.0%

Surplus/(Deficit) Before Transfers

($2,041,931) ($3,133,561) ($3,865,356)

($2,705,931)

($5,179,587)

(2,473,656)

91.4% (1,314,231)

34.0%

Transfer from General

2,544,419

2,048,204 1,786,072

334,149

705,440

281,405

(424,035) -60.1% (231,779) -15.2%

(52,744) -15.8%

Transfer from Golf Transfer to Debt

933,067

1,222,711

1,527,647

1,295,868

73,157

6.0%

(111,544)

-

-

-

-

-

0.0%

-

0

Total Transfers

3,365,942

3,834,276

1,556,860

2,233,087

1,577,273

Surplus/(Deficit)

$ 1,324,011 $

700,715 (2,308,496) $

$ (472,844)

$ (3,602,314)

Fund Balance

$17,997,628 $18,698,343 $16,389,847

$18,225,499

$14,623,185

2026 BUDGET 99

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