WAGES & BENEFITS Typical for a service-based organization, wages and benefits are the largest expense category comprising 42% or $22.5 million of the 2025 budget. This category not only includes employee wages but also costs associated with employee insurance, FICA, Worker’s Compensation, IMRF and training. Wages and benefits are estimated to increase $1.3 million or 6.0% compared to the 2024 budget and $1.8 million or 9.0% compared to 2024 year-end projections. While the District has made strides in addressing staffing needs, compression issues and delivering competitive wages and benefits continue to be a priority. Recruiting and retention strategies noted below, will continue to be a focus for the District. • Reorganizing departments to improve operating efficiencies • Reallocating unfilled part-time positions to full- time positions • Compression wage adjustments needed to attract applicants and retain staff • A 2.0% cost of living adjustment and 2.0% merit/ wage compression pool (effective 1/1/2025) • Minimum wage increase from $14 to $15 (effective 1/1/2025) The District provides health, dental and vision insurance plans with an overall slight increase in premiums for 2025. The District’s trend for insurance costs over the last 7 years has been excellent with premiums remaining flat for 5 years and slight increases in 2024 and 2025. The employee contribution rate for those eligible staff participating in the PPO plan at any level remains at 15% and 12% for the HMO plan.
SUPPLIES Supplies comprise 5% or $2.5 million of the 2025 budget. While the supplies category covers a broad range of items, some of the larger expenses include: program supplies, repair parts, fuel and park maintenance commodities such as fertilizer and plant protectants. Supply costs are consistent with the 2024 budget and projections. CONTRACTUAL SERVICES Contractual services comprise 17% or $9.0 million of the 2025 budget. Contractual expenses are expected to increase by $879,300 or 11% over the 2024 budget and $675,300 or 8% over year-end projections. The larger expenses in this category include contractual services for recreation programs, contracted mowing (turf maintenance services), property/liability insurance, concession purchases, building rental fees and special recreation services. UTILITIES Utilities comprise 2% or $1.2 million of the 2025 budget. CAPITAL PROJECTS Capital spending represents 27% or $14.4 million of the 2025 budget. Capital spending will vary year to year based on the District’s 10-Year Capital Budget in addition to the inflationary pressures. The District continues to experience significant cost increases ranging from 10%-30% for capital projects and vehicles/equipment. Details regarding the District’s Capital Budget are presented later in this document. MISCELLANEOUS Miscellaneous expenses comprise less than 1% of the 2025 budget.
DEBT SERVICE Debt service accounts for 7% or $3.6 million of the 2025 budget. This expense represents principal and interest owed on outstanding debt. TRANSFERS Two transfers are budgeted for 2025: a transfer from the General to the Recreation Fund to break even and a transfer of surplus funds from the General and Golf Funds for capital improvements. 2025 resources have been allocated to all funds of the District as presented below.
ALLOCATION BY FUND 36% Recreation
5% WDSRA 2% FICA 2% IMRF 2% Liability
26% Capital 13% General
8% Golf 6% Debt
2025 BUDGET 23
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