Finance Committee Meeting — Agenda packet

Posted On: 10/08/2026 FINANCE COMMITTEE MEETING MONDAY, OCTOBER 12, 2026 – 2:00 PM Sister Bay Liberty Grove Fire Station – 2258 Mill Road To access the meeting electronically, click: https://zoom.us/j/4439901723?pwd=yAVpi40M1OIqgNufcVUE8XWCUSkKaH.1&omn=97063638580 Meeting ID: 443 990 1723 Passcode: 304078 To connect by phone: 1-301-715-8592 - Meeting ID 443 990 1723# Deviations from the agenda order shown may occur For additional meeting information visit: www.sisterbaywi.gov, click ‘Agendas and Minutes’ AGENDA 1. Call to Order (Zoom Participants Mute Devices) 2. Roll Call 3. Approve Agenda 4. Approve Meeting Minutes: a) August 31, 2026 5. Comments, Correspondence, and Concerns from the Public (Public comment limited to 3 non-transferable minutes per person) 6. Discussion/Action Items a) Capital Project Fund Analysis Discussion b) Reimbursement Resolution Discussion c) Hwy 57 Utility Extension Project Discussion d) 2027-2031 Capital Improvement Plan (CIP) Review e) 2027 Annual Budget Review 7. Staff Updates 8. Matters to be Placed on a Future Agenda or Referred to a Committee, Official or Employee a) Tax Incremental Financing Districts Evaluation; Expansion, Early closure, or Reallocation 9. Next Meeting 10. Adjourn Public Notice Questions regarding the nature of the Agenda items or more detail on the items listed can be directed to the Village Administrator at administrator@sisterbaywi.gov. Members of, and possibly a quorum of, other governmental bodies may attend the meeting to gather information; no action will be taken by any governmental body other than the body specifically referred to above. Upon reasonable notice, a good faith effort will be made to accommodate the needs of disabled individuals through sign language interpreters or other auxiliary aid or accommodation at no cost to the individual. Because interpreters are difficult to find, requests should be made as far in advance as possible, preferably at least 48 hours in advance. For additional information or to request this service, contact the Sister Bay Village Administration Office at 854-4118; (FAX) 854-9637; or by writing to the Village Administration Building, 2383 Maple Drive, PO Box 769, Sister Bay, WI 54234. Copies of reports and other supporting documentation are available for review online. The Village of Sister Bay is an Equal Opportunity Provider and Employer 1 FINANCE COMMITTEE MEETING MINUTES 1 Monday, August 31, 2026 10 A.M. 2 Finance Committee Meeting 3 (Approval Pending) 4 5 1. Call to Order 6 The Finance Committee Meeting was called to order on Monday August 31, 2026 , at 9 A.M at the Sister 7 Bay Liberty Grove Fire Station, 2258 Mill Road, Sister Bay, WI. 8 9 2. Roll Call 10 Present: Chairperson Brigid White, Terry Kelly, Louise Howson, and Mike Laszkiewicz. Andy Woerfel 11 excused. 12 13 Others: Administrator Benjamin Andrews, Village Clerk Julie Thyssen, Financial Specialist/Treasurer Vlad 14 Gannik, John Lijewski, Nick Deviley, Zoom: Utilities Director Megan Barnes, Terry Wolf, Laurel Harff 15 16 3. Approve Agenda 17 Motion to approve the agenda as presented was made by Kelly and seconded by Laszkiewicz. Motion 18 carried — all ayes. 19 20 4. Approve Meeting Minutes 0:44 21 a. July 13, 2026 22 The July 13, 2026 were already approved at the July 27 meeting. 23 b. July 27, 2026 24 Motion to approve the July 27, 2026 meeting minutes was made by Howson and seconded by White. 25 Motion carried — all ayes. 26 27 5. Comments, Correspondence And Concerns From The Public 28 John Lijewski of the Sister Bay Historical Society addressed the committee regarding the Little Sister Barn 29 project, expressing appreciation for the legal review completed by staff and noting that the project aligns 30 with the Village's comprehensive plan goals for historic preservation. He characterized the completed 31 barn space as a future community asset and acknowledged the Village's obligation to exercise fiscal 32 stewardship. He indicated the Historical Society is actively fundraising and welcomed continued 33 dialogue.Lijewski also offered his background in urban planning as a resource to the Village's ad hoc 34 committee regarding the Village Hall building. 35 36 6. Discussion/Action Items 37 a. Sister Bay Historical Society – Request For Village Contribution; Little Sister Barn 38 Andrews summarized the background of the Historical Society's request for a Village financial contribution 39 toward the Little Sister Barn project, noting that at the prior meeting the committee had requested legal 40 counsel review the appropriateness of contributing public funds. Legal counsel's opinion was provided to 41 the committee via separate correspondence and confirmed that such a contribution is permissible 42 provided certain public use conditions are met, though it did not constitute a blanket authorization. 43 44 Laszkiewicz expressed reservations, noting the legal opinion was not definitive and that the scale of the 45 request — $750,000 — is significant relative to the Village's annual budget and existing capital obligations. 46 He stated concern that proceeding without broader taxpayer input would be premature. The committee 47 Minutes of the August 31, 2026, Meeting of the Finance Committee - unapproved 2 generally agreed it would not be appropriate to include the contribution in the 2027 budget given the 1 number of competing capital priorities, but members expressed support for the project in principle and 2 did not wish to foreclose future consideration. 3 4 The committee agreed that the Village's ongoing strategic planning process, scheduled for September and 5 October, would provide important context for evaluating future contributions of this nature. It was 6 suggested that the Historical Society continue its private fundraising efforts, with the expectation that any 7 future Village contribution would be a smaller share of total project costs. It was further noted that a 8 formal letter of support from the Village Board — short of a financial commitment — could be of value to 9 the Historical Society's fundraising efforts, and staff was asked to consult with the Board Chair regarding 10 such a communication. 11 12 No formal action was taken. The item is expected to be revisited following completion of the strategic 13 planning process. 14 15 b. Hwy 57 Utility Extension Project 16 Andrews provided an overview of the Highway 57 Utility Extension Project, including updated cost 17 estimates from REL Engineering of approximately $1.5 to $2 million depending on the scope selected, and 18 financing analysis prepared by Baird. Three financing options were presented: (1) full special assessment 19 to benefiting property owners; (2) partial special assessment with a levy -supported general obligation 20 bond; and (3) full levy/general obligation financing with minimal special assessment. 21 22 Nick Deviley, an owner along the corridor addressed the committee, expressing significant concern about 23 the financial burden projected for affected parcels under a full special assessment scenario, and the stress 24 this uncertainty has caused neighboring property owners. 25 26 The committee discussed the project's timeline, noting that the DOT deadline for coordination with the 27 multiuse trail project has been extended to allow construction commencement in 2028 or 2029, providing 28 additional planning time. No budget allocation has been made for this project in the proposed 2027 29 budget. 30 31 The committee agreed to bring the item back at the October 12 meeting with Utilities Director Megan 32 present to provide clarification on project scope, private versus public alternatives, and alignment with 33 the utility capital plan. Baird was requested to provide additional analysis illustrating the levy and taxpayer 34 impact under each financing option. 35 36 No formal action was taken. 37 38 c. 2027-2031 Capital Improvement Plan (CIP) Review 39 The committee reviewed the updated Capital Improvement Plan by department. Key discussion points 40 and outcomes by category are summarized as follows. 41 42 General Government & Administration: The 2027 CIP includes $75,000 for demolition of the existing 43 Village Administration Building. Bond proceeds of approximately $3.25 million remain available for the 44 new administration building and are reflected in the plan. The broadband loan project was removed from 45 the CIP, with bond proceeds remaining unallocated pending future board direction. 46 47 Minutes of the August 31, 2026, Meeting of the Finance Committee - unapproved 3 Fire: The 2027 fire department capital levy of $193,500 includes routine maintenance ($15,000), fire 1 station flooring replacement ($35,000), SCBA air packs and spare bottles ($35,000), and annual 2 contributions toward Engine No. 6 replacement ($108,500). A generator replacement was identified as a 3 future need; the existing unit is 23 years old and currently serviceable but approaching obsolescence. Staff 4 was asked to monitor and consider inclusion in a future budget year, and to explore potential grant 5 opportunities in coordination with the fire chief. 6 7 Parks: The committee confirmed the following 2027 capital items: Highway 57 Trail engineering 8 ($17,000+), Village Hall painting ($25,000), Post Office painting ($18,000), and Loggerhead cabin reroofing 9 ($10,000). The committee confirmed that $150,000 for Marina Public Restrooms must be added to the 10 2027 CIP, consistent with the Board's prior direction to construct heated, compliant public restrooms at 11 the marina. The Highway 42 Trail to Ephraim was retained in the plan pending notification of the TAP 12 grant application submitted to the DOT; the committee noted concerns about trail alignment and 13 connectivity and indicated it would revisit the item in October. Staff was asked to arrange for portable 14 restroom facilities at Pebble Beach for the upcoming season and to include an associated budget line item 15 in the operating budget. Dog park improvements were discussed; the committee noted that existing 16 restricted reserve funds (~$43,000) are available and that modest maintenance improvements — 17 including gravel for the parking area — may be accomplished without a formal capital project. 18 19 Streets: The 2027 streets CIP reflects $100,000 in annual levy for street maintenance and approximately 20 $2.1 million for the Mill Road Triangle project, funded through bond proceeds and Premier Resort Area 21 Tax (PRAT) revenues. 22 23 Library: The committee noted a $10,500 capital levy contribution (50% share with Liberty Grove) for 24 library improvements. The committee discussed whether planned parking lot restriping ($5,000 Village 25 share) should be deferred pending potential construction impacts from the new administration building. 26 Library Committee liaison Kelly was asked to raise this question with the Library Committee. 27 28 Ice Rink / Community Center: The CIP reflects $100,000 per year in assigned reserves from 2027 through 29 2031 for a future warming house and community center facility. The committee noted that the Friends of 30 the Ice Rink refrigeration project is proceeding and, if successful, may necessitate earlier action on the 31 warming house facility. 32 33 Water & Wastewater Treatment Plant: The WWTP sludge processing project, projected at approximately 34 $9 million in 2029, was discussed. The committee agreed the current plan presentation could cause public 35 alarm and directed staff to reframe the financing structure to reflect long -term bonding rather than a 36 lump capital levy. The committee emphasized the need to begin serious planning for this project, including 37 engagement of outside financial advisors, exploration of DNR environmental improvement fund grants 38 and low-interest loans, and coordination with Utilities Director Barnes. 39 40 Collections: The Highway 57 sanitary sewer extension placeholder was discussed in conjunction with item 41 6b. Clarification on project scope and financing responsibility is deferred to the October meeting. 42 43 Marina: The committee noted the boardwalk project is complete and should be removed from the CIP. 44 The new Marina building construction remains in the plan; staff indicated bids are forthcoming and that 45 the project cost is expected to be substantially less than the $1 million placeholder. The item will be 46 refined before the October meeting. 47 48 Minutes of the August 31, 2026, Meeting of the Finance Committee - unapproved 4 d. 2027 Annual Budget Review 1 Andrews and Gannik presented the proposed 2027 Annual Budget. The proposed budget reflects a levy 2 of approximately $3,874,000, a decrease from the prior year's levy of approximately $4,011,000. The mill 3 rate is projected to decrease modestly as a result of a 1.3% increase in total assessed value. The committee 4 noted that the net effect for most Village taxpayers should result in a relatively flat or slightly reduced 5 Sister Bay portion of their property tax bill, though individual impact will vary based on changes in 6 assessed value. 7 8 Key discussion points included the following: 9 10 PRAT Revenue: Laszkiewicz raised concern that the 2027 PRAT projection of $390,000 (excluding interest) 11 may be optimistic given that PRAT collections through the first three quarters of 2026 are down 12 approximately 1% year-over-year. The committee noted 2025 actual PRAT was approximately $374,000–13 $386,000 depending on the accounting source, and agreed the projection should be reviewed for 14 reasonableness prior to finalization. 15 16 Interest Income: The increase in miscellaneous revenue — from $237,000 actual in 2025 to a projected 17 $326,000 in 2027 — was attributed to renegotiated terms with the Village's banking and investment 18 partners, resulting in higher interest earnings on reserves. 19 20 Mill Road Funding: Finance Director Laszkiewicz confirmed that $1,000,000 in available unassigned 21 reserves is proposed to be assigned toward the Mill Road reconstruction project, avoiding the need for 22 long-term borrowing and associated interest costs. Remaining unassigned reserves are projected at 23 approximately $2,800,000 following this transfer. 24 25 Wages: A formula error was identified in the wages summary on page 128. Staff confirmed the error and 26 indicated it would be corrected prior to the next meeting. Allocation of certain staff wages across 27 departments (including elections and planning) was clarified. 28 29 Culture & Organizations — Donations: The committee discussed annual contributions to the Sister Bay 30 Historical Society, Sail Door County, and Northern Door Children's Center. It was agreed to recommend 31 the following for board consideration: increase the Historical Society contribution from $15,000 to 32 $20,000; reduce the Sail Door County contribution to $5,000; and leave the Children's Center contribution 33 at $0. The committee further directed staff to develop a standardized application and review process for 34 future contribution requests, incorporating the public purpose criteria identified in legal counsel's prior 35 opinion, including documentation of the percentage of Sister Bay residents served. 36 37 Debt Service: The committee reviewed the projected reduction in debt service obligations, attributed to 38 the retirement of two short-term loans (Pebble Beach and Parks Building) that were refinanced into long-39 term obligations in 2024. Three active loans remain: Waterfront Reconstruction (retiring approximately 40 2031), Broadband, and Parks Building. The committee agreed the Village should avoid new borrowing 41 where reserves allow. 42 43 Planning — Contracted Services: A budget line of $37,800 for planning contracted services was flagged 44 as potentially overstated relative to recent actuals. Staff agreed to verify the allocation and reduce it if 45 appropriate. 46 47 Minutes of the August 31, 2026, Meeting of the Finance Committee - unapproved 5 The committee acknowledged the proposed budget as substantially complete, noting that remaining 1 refinements — including the PRAT projection, wages formula correction, Marina restroom addition, and 2 donation line items — will be incorporated prior to the October 12 meeting. Baird will be consulted to 3 validate levy calculations and mill rate prior to finalization. 4 5 7. Staff Updates 2:04:47 6 No formal staff updates were presented beyond items discussed under agenda item 6. 7 8 8. Matters To Be Placed On A Future Agenda Or Referred To A Committee, Official Or Employee 2:05:05 9 The following items were identified for the October 12, 2026 Finance Committee meeting agenda: 10 Highway 57 Utility Extension Project (with Utilities Director Barnes present); finalized 2027 CIP and 11 Budget; and a policy framework for Village contribution requests. It was further noted that TID No. 1 12 extension and TID No. 2 options (expansion, early closure, or reallocation) should be placed on the agenda 13 for the November or December meeting following budget adoption. 14 15 9. Next Meeting 2:05:05 16 The committee confirmed the following upcoming meeting schedule: 17 • October 12, 2026 at 1:00 PM — Finance Committee Meeting (Capital Improvement Plan & 18 Operating Budget Workshop) 19 • November 9, 2026 at 1:00 PM — Finance Committee Meeting (Budget Finalization and 20 Recommendation) 21 • November 17, 2026 — Village Board Public Hearing and Budget Adoption 22 23 10. Adjourn 2:12:17 24 Motion to adjourn was made by Kelly and seconded by Laszkiewicz. Motion carried — all ayes. 25 The meeting adjourned at 12:28 PM. 26 27 Minutes submitted by Julie Thyssen, Village Clerk 28 Page 1 STAFF REPORT Date: October 12, 2026 To: Finance Committee Re: Capital Project Fund Analysis Discussion Attached is the Village of Sister Bau Capital Project Fund Balance Analysis. 1 Jennifer Engel Vice President Baird 777 E Wisconsin Ave 29th Floor Milwaukee, WI 53202 MEMO: TO: Mr. Benjamin Andrews Village Administrator/Zoning Administrator Village of Sister Bay PO Box 769 Sister Bay, WI 54234 Mr. Vlad Gannik Financial Specialist/Village Treasurer Village of Sister Bay PO Box 769 Sister Bay, WI 54234 DATE: August 28, 2026 FROM: Jennifer Engel, Vice President, Baird RE: Village of Sister Bay Capital Projects Fund Balance Analysis Dear Mr. Andrews and Mr. Gannik, This memo is in response to analyze the allocation of the Capital Projects Fund categories for the Village of Sister Bay. The objective of this memorandum will be to provide additional clarification when able to for the Capital Projects Fund of the Village. The spreadsheet will also be provided for your reference and use going forward. We reviewed available meeting minutes, staff notes, spreadsheets and the Capital Improvement Plan, and also discussed several items with Adam and Vlad to better understand the historical intent and allocation of certain fund balance amounts. Because many of these transactions and decisions predate our involvement, the information available was limited to the documentation and institutional knowledge currently accessible. 2 The following sections summarize each item and our best understanding of its intended purpose. If there is additional information or historical context that would further clarify any of these allocations, please let us know. Otherwise, several of these items may require direction or a formal determination by the Committee or Board regarding the appropriate classification and allocation of the remaining fund balance. Cash and Fund balance is $6,855,818 at December 31, 2025. Area #1 Reclassification to PRAT Fund: Street Projects – Reclassification to PRAT Fund As part of the review of Street, Street Sewer, and Sidewalk expenditures recorded in Account 400-57331-890-000, Baird had the Village review the account as it appeared from our review of the Capital Improvement Plan that many of the 2024 expenditures and some of the 2025 were intended to be funded through the Premier Resort Area Tax (PRAT) Fund but were inadvertently recorded in the Capital Projects Fund. The auditors reviewed after our recommendation and reclassified the following per email 6/1/26 and is noted here in italics. Based on this review, the following expenditures should be reclassified from the Capital Projects Fund to the PRAT Fund: 2024 Expenditures Identified for Reclassification The following costs relate to the Mill Road, Country Lane, and Fieldcrest Road projects and were determined to be eligible for PRAT funding: Action Electric Inc. – Mill Road Project: $4,439.77 Bodart Electric Service Inc. – Mill Road Project: $110,934.52 Bodart Electric Service Inc. – Mill Road Project: $2,844.48 Town of Liberty Grove – Country Lane and Fieldcrest Road Improvements (Fall 2023 and Spring 2024 Work): $152,786.61 3 Total 2024 Reclassification: $271,005.38 2025 Expenditures Identified for Reclassification The following 2025 expenditures were also identified as projects intended to be funded through the PRAT Fund: Robert E. Lee & Associates – Mill Road Project: $1,551.75 Robert E. Lee & Associates – Canterbury/Applewood Road Mapping: $943.75 Robert E. Lee & Associates – Mill Road Project: $587.75 Robert E. Lee & Associates – Mill Road Project: $31,007.53 Total 2025 Reclassification: $34,090.78 Conclusion Management has indicated that these expenditures were originally intended to be funded by the PRAT Fund and were inadvertently charged to the Capital Projects Fund. Accordingly, it is recommended that $271,005.38 for 2024 and $34,090.78 for 2025 be reclassified or reimbursed through the PRAT Fund, consistent with the funding sources identified in the Capital Improvement Plan and the Village's stated funding intentions. This correction will better align project expenditures with their intended funding source and improve the accuracy of reserve and fund balance allocations. The items that remain in the Streets, Sewers, and Sidewalks expense account for 2025 are Hwy. 57 trails, Orchard Dr., Hwy. 42 project and Hwy. 57 trails project for a total of $122,356. Currently the spreadsheet reflects the $465,000 transfer going to the Streets category. Recommendation: Consider reallocating some of the Unallocated categories to Streets category if 2026 projects are upcoming. 4 Area # 2 Fire: Analysis Overview: In analyzing 2024, $180,000 was budgeted for Sister Bay Liberty Grove Fire Department Capital Reserve along with $10,000 for the weight room. As of January 2026, the weight room contribution had not been paid to the Sister Bay Liberty Grove Fire Department. After checking with the Fire Department, they indicated they intended to replace some equipment this year. Recommendation: If not done already, coordinate payment of the contribution for the weight room equipment previously budgeted. Area #3 Interest Income: Interest Income Allocation 2023 Interest Income The 2024-2028 Capital Improvement Plan (CIP), page 25, references only $15,844 of interest income allocated toward land purchases. Based on our review, there remains $30,199.52 of net interest income and certificate of deposit (CD) activity that has not been clearly assigned to a reserve or project category. Action Needed: Determine the appropriate allocation of the remaining $30,199.52. 2024 Interest Income For 2024, total interest income of $78,566.13 requires allocation. In addition, CIP-related expenditures have not yet been assigned against this activity, resulting in a preliminary net amount of $75,780.57 requiring designation. Action Needed: Determine the appropriate allocation of 2024 net interest earnings. 2025 Interest Income For 2025, total interest income of $85,677.54 requires allocation. In addition, CIP-related expenditures have not yet been assigned against this 5 activity, resulting in a preliminary net amount of $83,823.79 requiring designation. Recommendation: Complete allocation after audit completion each year to specific Reserve categories. Area #4 Wayfinding/Village Signage: Our analysis noted that this reserve category has not incurred any expenditure in recent years. While this does not necessarily indicate that the reserve is no longer needed, the lack of recent activity suggests that the original purpose and anticipated future use of the reserve may warrant further review. Action Needed: Confirm whether the reserve balance should continue to be maintained for its original purpose or whether the Committee and Board wish to consider reallocating the balance to other capital priorities. If the reserve remains necessary, documenting the intended future use of the funds may provide additional clarity for future budgeting and fund balance allocation decisions. Area #5 CIP vs. Fund Balance: Municipal Reimbursement Fund Designations Based on the December 10, 2024, Board minutes, the Village received $51,814.18 from Destination Door County through municipal reimbursement funds. The minutes indicate that these funds are required to be used for tourism-related purposes and that, in prior years, the funds had been designated for a village shuttle bus and Waterfront Park improvements. The Board subsequently approved a motion to designate the 2024 reimbursement funds for: • Water and sewer laterals serving the ballfield concession stand; • Landscaping improvements along Mill Road West; and • The remaining balance to be placed in a Municipal Tree Fund. (is that accounting fund or is a designated capital fund reserve fund) While the motion identifies the intended purposes for the funds, it does not clearly specify the dollar amounts assigned to each project, how those 6 amounts should be allocated among existing Capital Projects Fund reserve categories, or whether a new reserve category should be established for the Municipal Tree Fund. Recommendation: To improve fund balance tracking and reserve reporting, future Board motions should clearly identify: • The specific dollar amount being designated; • The reserve category to which the funds are being assigned; • Whether a new reserve category is being established; and • How the designation aligns with the current Capital Improvement Plan (CIP). Alternatively, a policy could be established to govern the use of the municipal reimbursement account for tourism-related expenditures and to define the related tracking and reporting requirements. Reserve designations approved by the Board should be reviewed against the CIP to ensure consistency between Board actions, reserve allocations, and planned capital projects. When a new reserve purpose is established, such as the Municipal Tree Fund, the motion should explicitly authorize the creation of the reserve and identify the amount to be assigned so that fund balance classifications and future reporting accurately reflect the Board's intent. Area #6 Vehicle Funding: Going forward, consideration should be given to establishing a consistent policy for funding Parks Department vehicles and equipment, specifically whether such assets should be financed through the Park Reserve or through a centralized Vehicle/Equipment Reserve. In practice, capital expenditures are typically budgeted and reported according to their functional purpose (e.g., Parks, Public Works, etc.) rather than by asset type, such as vehicles or equipment. 7 Area #7 Miscellaneous Revenue: 2025 Miscellaneous Revenue Activity The following transactions were recorded to Miscellaneous Revenue: • Municipal Reimbursement Payment – Door County Visitor Bureau – ($65,227.69) • Wisconsin Public Service (WPS) Reimbursement – ($3,620.10) Net Total: ($68,847.79) The WPS reimbursement appears that it would be allocated to Streets, and the Municipal Reimbursement Payment each year should be allocated appropriately. Action Needed: Determine the reserve or project category to which the activity should be allocated. The municipal reimbursement payment needs to be allocated each year. Area #8 Ice Rink: Ice Rink Fund – 2025 CIP The 2025 Budget includes $500,000 for Reserve for Ice Rink. However, the CIP summary page reflects a beginning balance of $75,000 on the Capital Improvement Plan 2024-2028. 8 Recommendation: Verify the intended beginning balance and reconcile the CIP presentation to budgeted balances. Area #9 General Fund Balance: This section is in response to the email notification received on July 13, 2026, which requested an explanation of the General Fund Balance, specifically between the unassigned and nonspendable fund balance. As reported in the 2025 Audit, the Village's General Fund balance totaled $2,248,770 at year-end. Of this amount, $2,158,152 is classified as unassigned fund balance and $90,618 is classified as nonspendable fund balance. The distinction between these categories is important. The unassigned fund balance represents the portion of General Fund resources that is available for general governmental purposes and can be used to respond to unforeseen expenditures, emergencies, revenue shortfalls, or other operational needs as determined by the Village Board. This balance serves as the Village's primary financial cushion and is a key indicator of fiscal stability. The nonspendable fund balance represents assets that are not in spendable form, such as prepaid items or inventories. While these amounts are reported as part of the General Fund balance, they are not readily available to finance current operations or unexpected costs. Therefore, when evaluating the Village's available financial resources for contingencies or emergencies, the Committee should focus primarily on the $2.16 million unassigned fund balance, which constitutes the Village's readily available General Fund reserves. 9 Area #10 Fund Balance: Analysis Overview: In completion of the analysis, the following table below shows the balances within the Capital Projects Fund. The December 31, 2025, fund balance per the audited financial statements as previously stated is $6,855,818. The following is the current breakdown: This estimate is based on the information that was available for review at the time of my analysis. As a result, there may be items, obligations, or other factors that have not yet been identified or fully reflected in the figures. However, the information should provide staff and the Board with a general synopsis of the Village's current financial position and highlight several areas that may warrant further review and action needed over the coming months. Page 1 STAFF REPORT Date: October 12, 2026 To: Finance Committee Re: Reimbursement Resolution Discussion During discussions with Baird, we noted that a Reimbursement Resolution could be beneficial. See attached email and documentation from Baird. Hi Ben & Vlad – I hope you both had a nice weekend! To follow-up on our discussion of “Reimbursement Resolutions”, please see the attached two options for having the ability to reimburse cash spent on capital projects with future tax-exempt bond proceeds: 1) Single Declaration of Intent – Adopted by the Village Board each time you would like to have projects potentially reimbursed with future tax-exempt bonding proceeds. (likely all you need since you are a very infrequent borrower). a. You would simply need to update the language/project description/estimated amount you would need to potentially reimburse in the Resolution and then have the Village Board adopt. 2) For communities that are a little larger and see this as a more standard practice going forward, you may want to consider the “Village of Little Chute” option. a. Resolution that provides the Finance Director continuing authority to fill out and file away the “Declaration of Official Intent” whenever you see it makes sense vs. always going back to the Village Board for approval. Glad to discuss in more detail, if you would like. Please just keep us posted on which route you would like to pursue and once something is adopted, please send it our way for our records. Happy to review anything before it goes to the Village Board as well. Thank you! Justin A. Fischer Managing Director Public Finance Phone (414) 765-3635 Nationally recognized as a great workplace since 2004. Learn more about how Baird supports Wisconsin Municipalities, Counties, and Special Districts . RESOLUTION NO. ____________ RESOLUTION DECLARING OFFICIAL INTENT TO REIMBURSE EXPENDITURES FROM PROCEEDS OF BORROWING WHEREAS, the Village of Rothschild, located in Marathon County, Wisconsin (the "Issuer") plans to construct a new Fire Department building (the "Project"); WHEREAS, the Issuer expects to finance the Project on a long-term basis by issuing tax-exempt bonds or other tax-exempt obligations (collectively, the "Bonds"); WHEREAS, because the Bonds will not be issued prior to commencement of the Project, the Issuer must provide interim financing to cover costs of the Project incurred prior to receipt of the proceeds of the Bonds; and WHEREAS, the Village Board (the "Governing Body") of the Issuer deems it to be necessary, desirable, and in the best interests of the Issuer to advance moneys from its funds on hand on an interim basis to pay the costs of the Project until the Bonds are issued. NOW, THEREFORE, BE IT RESOLVED by the Governing Body of the Issuer that: Section 1. Expenditure of Funds. The Issuer shall make expenditures as needed from its funds on hand to pay the cost of the Project until proceeds of the Bonds become available. Section 2. Declaration of Official Intent. The Issuer hereby officially declares its intent under Treas. Reg. Section 1.150-2 to reimburse said expenditures with proceeds of the Bonds, the principal amount of which is not expected to exceed $250,000. Section 3. Unavailability of Long-Term Funds. No funds for payment of the Project from sources other than the Bonds are, or are reasonably expected to be, reserved, allocated on a long-term basis, or otherwise set aside by the Issuer pursuant to its budget or financial policies. Section 4. Public Availability of Official Intent Resolution. The Resolution shall be made available for public inspection at the office of the Issuer's Clerk within 30 days after its approval in compliance with applicable State law governing the availability of records of official acts including Subchapter II of Chapter 19, and shall remain available for public inspection until the Bonds are issued. Section 5. Effective Date. This Resolution shall be effective upon its adoption and approval. Adopted and recorded _____________________, 20___ Approved ____________________, 20___ ______________________________ ______________________________ Village President ATTEST: (SEAL) ___________________________________ ___________________________________ Village Clerk QB\61406431.1 RESOLUTION NO. ____________ RESOLUTION DESIGNATING THE FINANCE DIRECTOR AS THE OFFICIAL AUTHORIZED TO DECLARE OFFICIAL INTENT UNDER REIMBURSEMENT BOND REGULATIONS WHEREAS, the Department of the Treasury has issued final regulations (Treas. Reg. Section 1.150-2) (the "Reimbursement Bond Regulations") that, for the purpose of determining whether interest on certain obligations of a state or local government is excluded from gross income for federal income tax purposes, permit the use of the proceeds of tax-exempt obligations to reimburse capital expenditures made prior to the date such obligations are issued only if the state or local government, within 60 days of the date of expenditure, declares its official intent to reimburse the expenditure with proceeds of a borrowing; WHEREAS, the Reimbursement Bond Regulations require that if a current expenditure is to be permanently financed by a later issue of tax-exempt obligations a state or local government must declare its intention to reimburse itself for the expenditure from proceeds of a borrowing within 60 days from when the expenditure is made (the "Declaration of Official Intent"); WHEREAS, the Reimbursement Bond Regulations permit a state or local government to designate an official or employee to make Declarations of Official Intent on its behalf; WHEREAS, the Village Board (the "Governing Body") of the Village of Little Chute, Wisconsin (the "Issuer") deems it to be necessary, desirable and in the best interest of the Issuer to authorize an official or employee of the Issuer to make a Declaration of Official Intent on its behalf when the Issuer reasonably expects to reimburse itself from the proceeds of a borrowing for certain expenditures for a specific property, project or program which it pays from other funds prior to the receipt of the proceeds of the borrowing with respect to such expenditures; WHEREAS, the Governing Body hereby finds and determines that designating an official or employee with the authority to make Declarations of Official Intent will facilitate compliance with the Reimbursement Bond Regulations. NOW, THEREFORE, BE IT RESOLVED by the Governing Body of the Issuer, pursuant to Treas. Reg. Section 1.150-2(e)(1), that: Section 1. Authorization to Declare Official Intent. The Finance Director of the Issuer is hereby authorized and designated to make Declarations of Official Intent pursuant to the Reimbursement Bond Regulations. Section 2. Form of Declaration. Any such Declaration of Official Intent shall be made in substantially the form attached hereto. Section 3. Public Availability. Any Declaration of Official Intent shall be maintained in the files of the Issuer and shall be made available for public inspection in compliance with applicable State law governing the availability of records of official acts of the Governing Body including Subchapter II of Chapter 19, Wisconsin Statutes (the "Public Records Law"). QB\61406431.1 2 Section 4. Further Authorizations. The Finance Director is further authorized to take such other actions as may be necessary or desirable to comply or evidence compliance with the Reimbursement Bond Regulations. Section 5. Effective Date. This Resolution shall take effect immediately upon its adoption and approval. Adopted, recorded and approved this 5th day of February, 2020. Michael R. Vanden Berg President ATTEST: Laurie Decker (SEAL) Village Clerk [After adoption, please return a copy of this Resolution to Quarles & Brady LLP, Bond Counsel, at 411 East Wisconsin Avenue, 30th Floor, Milwaukee, Wisconsin 53202-4497, Attention: Brian G. Lanser.] QB\61406431.1 NO. ______________ DECLARATION OF OFFICIAL INTENT This is a Declaration of Official Intent of the Village of Little Chute, Wisconsin (the "Issuer") to reimburse an expenditure with proceeds of a borrowing or borrowings authorized by the Issuer. This Declaration is made under and pursuant to Treas. Reg. Section 1.150-2. The undersigned has been designated as an official or employee authorized by the Issuer to make this Declaration of Official Intent pursuant to a Resolution adopted on February 5, 2020. This Declaration of Official Intent is a public record maintained in the files of the Issuer and is available for public inspection pursuant to Subchapter II of Chapter 19, Wisconsin Statutes. The undersigned hereby declares that it is the reasonable expectation of the Issuer to use proceeds of a borrowing or borrowings to be incurred by the Issuer to reimburse expenditures for the property, project or program or from the fund(s)/account(s) described below: 1. Project * description: ________________________________________________ __________________________________________________________________ __________________________________________________________________ (Provide a general functional description of the property, project or program for which the expenditure to be reimbursed is paid, e.g. "__ building program", "highway capital improvement program", "hospital equipment acquisition", "combined utility improvement program", etc.) OR 2. Identify fund(s)/account(s): ___________________________________________ _________________________________________________________________ (Provide a general functional description of the purpose of the fund or account from which the expenditure to be reimbursed is paid, e.g. "construction fund program" and "parks and recreation fund" and "highway fund".) The maximum principal amount of the borrowing or borrowings to be incurred to reimburse expenditures for the above-described purposes is reasonably expected, on the date hereof, to be $______________. The Issuer intends to reimburse itself from borrowed funds within eighteen (18) months, (3 years if the Issuer is a "small issuer") after the later of (a) the date the expenditure is paid or (b) the date the facility is placed in service, but in no event more than 3 years after the expenditure is paid. * Each of the expenditures described must be one of the following: a capital expenditure (i.e. any cost which is properly chargeable to a capital account or would be so chargeable with a proper election), a cost of issuance for a bond, an expenditure relating to certain extraordinary working capital items, a grant, a qualified student loan, a qualified mortgage loan, or a qualified veterans’ mortgage loan. QB\61406431.1 2 No money from sources other than the anticipated borrowing or borrowings is, or is reasonably expected to be, reserved, allocated on a long-term basis, or otherwise set aside by the Issuer with respect to the expenditure, pursuant to the budgetary and financial circumstances of the Issuer as of the date of this Declaration. Dated this ____ day of ________________, 20__. By: __________________________ Title: Finance Director [After adoption, please return a copy of this Resolution to Quarles & Brady LLP, Bond Counsel, at 411 East Wisconsin Avenue, 30th Floor, Milwaukee, Wisconsin 53202-4497, Attention: Brian G. Lanser.] Page 1 STAFF REPORT Date: October 5, 2026 To: Finance Committee Re: Hwy 57 Utility Extension Project Author(s): Benjamin Andrews, Village Administrator POLICY ISSUE(S) “Should the Finance Committee review the financing options for the Hwy 57 utility extension project, based on updated service area mapping, revised probable cost estimates from REL, and financing strategy options provided by Baird?” BACKGROUND INFORMATION The Village of Sister Bay (“Village”) is advancing planning for the Hwy 57 multi -use trail, funded through a Transportation Alternatives Program (TAP) grant. The trail must commence no later than June 4, 2029 (this is updated from recent DOT approval). Con structing utilities in the right-of-way prior to the trail installation remains the preferred method to avoid future disturbance or costly relocation. In early 2026, the Finance Committee directed staff to work with Robert E. Lee & Associates (REL) to refine the service area and assessment strategy and with Baird to identify viable financing mechanisms for the full corridor build-out. UPDATED ENGINEERING & SERVICE AREA – REL REL has completed additional analysis to determine the service area and confirm which parcels would benefit from water, gravity sewer, and force-main/lift station improvements. REL included their updated cost-estimate material in the correspondence to Baird. Preliminary REL estimates indicate: • Total project cost: approx. $1.5M–$2.0M • Gravity sewer service can extend roughly 400 ft south of Eagle Mechanical, after which a lift station is required to serve the remainder of the southern corridor parcels. • REL’s assessment methodology will differentiate between: o Properties benefiting only from water/gravity sewer o Properties requiring the lift station for service • REL identified that a majority of project costs may be eligible for special assessment, pending final confirmation of the service area map and cost allocation model. Page 2 UPDATED COST INFORMATION As previously noted in Finance Committee review, early concept engineering placed the gravity- only portion at $921,600 (2026 estimate) and the lift station cost between $1,000,000 – $2,500,000, depending on design and capacity assumptions. The revised REL pr obable cost estimates (received July/August 2026) consolidate these elements into the $1.5M –$2.0M total project range noted above. FINANCIAL INFORMATION – BAIRD ANALYSIS Baird has completed a preliminary financial review of borrowing options for consideration by the Village: Option 1: 10-Year Borrowing (prepayable within 3 years) • Structured to allow payoff flexibility as special assessment revenue is received. • No tax-levy impact anticipated, assuming assessments fully cover repayment. Option 2: 20-Year Borrowing – Partially Levy Supported • Prepayable within 8 years. • Minimal taxpayer impact: estimated $1.37 –$1.45 increase, or $8 per $100k property value annually. • Allows principal restructuring around 2032 to align with expected drop in other Village debt service. Option 3: 20-Year Borrowing – Fully Levy Supported • Still minimal levy impact: $1.37–$1.54, or $17 per $100k annually. • Slightly higher interest cost than Option 2. • Long-term capacity remains strong: Village retains over 75% of its GO borrowing capacity assuming 2% annual growth. Baird’s preliminary guidance confirms that the Village is well -positioned to undertake financing for a project in the $2M range without compromising long-term financial stability. RECOMMENDATION Village Staff recommends discussing the project and financing options and providing input. If the Village were to extend utilities to the area, it would be advantageous ahead of the 2028 trail deadline remains the most cost-effective and least disruptive approach. ATTACHMENTS 1. 07/27/26 Email from REL o Project Maps o Cost Estimates o Assessment Calculations 2. 07/28/26 Email to Baird 3. 08/18/26 Email from Baird o Baird Financing Preliminary Analysis Good morning ~ attached are the various maps and exhibits we talked from. First is the overall service map. Second two are the cost allocation by parcel broken into gravity sewer, water main, adn forcemain/lift station allocated by parcel service area. Then there are four cost estimtes - mailine sanitary sewer and watermain, and the two lift station options Josh priced, with forcemain. As discussed, these are an initial evaluation of possible cost allocation for the distribution system, and lift station expenses. Lift station cost was distributed based on an area allocation, but if desired we can update to a connection type charge based on future anticipated development (number of lots). A future development allocation may require us to revisit the long term thought process for land uses, as land uses in the service area (outside of the commercial land adjacent to 57) is large lot residential or woodland, which may not be supportive of future development dense enough to justify the expense associated with the lift station, in its current location. Please review and let me know if there are any questions. Also, if you want a brief summary narrative, we can assemble that. And am happy to present the topic at a committee or board meeting as desired. Thanks, hope you had a great weekend, talk soon, Jared Jared G. Schmidt | President 1250 Centennial Centre Boulevard, Hobart, Wisconsin  54155 O: 920-662-9641  | D: 920-544-4487 | M:920-883-1137 jschmidt@releeinc.com  | releeinc.com From: Jared Schmidt <jschmidt@releeinc.com> Sent: Monday, July 27, 2026 10:45 AM To: Megan Barnes <megan.barnes@sisterbaywi.gov> Subject: 57 Sewer Service - Lift Station Cost Allocation R o b e r t E . L e e & A s s o c i a t e s , I n c . E n g i n e e r i n g S u r v e y i n g E n v i r o n m e n t a l S e r v i c e s 1 2 5 0 C e n t e n n ia l C e n t r e B o u le v a r d , H o b a r t , W I 5 4 1 5 5 w w w . r e le e in c . c o m( 9 2 0 ) 6 6 2 - 9 6 4 1 P a t h : R : \ 0 2 0 0 \ 0 2 8 2 \ 0 2 8 2 0 5 0 \ G I S \ S T H 5 7 S e w e r a n d W a t e r E x t e n s io n \ M a p s \ S T H 5 7 S e w e r a n d W a t e r E x t e n s io n \ S T H 5 7 S e w e r a n d W a t e r E x t e n s io n . a p r x 0 1 0 0 2 0 0 F e e t D is c la im e r : R o b e r t E . 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P R S a n it a r y M a in P r o je c t C P R S a n it a r y F M P r o je c t A P R S a n it a r y F M P r o je c t B 2 ' C o n t o u r s N O R T H W O O D S D R A V A H O P E T R S T H 5 7 F I E L D C R E S T R D H E E D E N P R O P E R T Y P R O P O S E D D I S T R I B U T I O N F A C I L I T Y A N D G R O C E R Y S T O R E P R O P O S E D W E D D I N G V E N U E E X S A N I T A R Y S E W E R E X 8 " W A T E R M A I N P R 6 " F O R C E M A I N P R 8 " S A N I T A R Y S E W E R P R 8 " W A T E R M A I N P R L I F T S T A T I O N P R R E L O C A T E D L I F T S T A T I O N P R 6 " F O R C E M A I N P R 8 " S A N I T A R Y S E W E R P R 8 " W A T E R M A I N P R O J E C T A P R O J E C T B P R O J E C T C P R 8 " S A N I T A R Y S E W E R P R 8 " W A T E R M A I N P R 1 0 0 ' L O T S P R 1 0 0 ' L O T S P R S A N I T A R Y M H Robert E. Lee & Associates, Inc. Engineering Surveying Environmental Services 1250 Centennial Centre Boulevard, Hobart, WI 54155 www.releeinc.com(920) 662-9641 Path: R:\0200\0282\0282050\GIS\STH 57 Sewer and Water Extension\Maps\STH 57 Sewer and Water Extension\STH 57 Sewer and Water Extension.aprx 0 250 500 Feet Disclaimer: Robert E. Lee & Associates, Inc. makes every effort to ensure this map is free of errors but does not warrant the map or its features are either spatially or temporally accurate or fit for a particular use. Robert E. Lee & Associates, Inc., provides this map without any warranty of any kind whatsoever, either expressed or implied. Source: Robert E. Lee & Associates, Inc. ESRI, Door County NAD 1983 HARN WISCRS Door County Feet 1 inch = 500 feet Scale 1:6,000 DRAWN: PFO JOB: 0282050 DATE: 5/19/2026 DOOR COUNTY, WI VILLAGE OF SISTER BAY SEWER AND WATERMAIN EXTENSION FOR ANDERSON PROPERTY 7 1 6 7 1 0 7 0 0 6 9 6 6 9 4 6 9 2 7 1 4 7 1 2 7 0 8 7 0 2 6 7 0 6 6 6 6 6 4 6 6 2 7 0 6 7 0 4 6 9 0 6 8 6 6 8 4 6 8 0 6 7 8 6 8 8 6 8 2 6 7 0 6 5 0 6 4 8 6 4 6 6 9 4 6 9 2 6 8 2 6 8 0 6 6 2 6 5 6 6 5 4 6 4 8 6 9 2 6 9 0 6 9 6 6 9 4 6 9 2 6 9 4 6 8 6 6 8 0 6 7 8 6 5 2 6 5 0 6 4 8 6 4 6 7 1 4 7 1 2 6 9 6 6 9 4 6 8 2 6 8 0 6 6 0 6 5 8 6 8 4 6 80 6 7 6 6 7 4 6 7 4 6 7 2 6 9 2 6 9 0 69 0 6 8 8 6 8 8 6 8 6 6 8 6 6 8 4 6 8 2 6 8 0 6 8 0 6 7 8 6 7 46 7 2 6 7 0 6 6 8 6 6 26 6 0 6 5 4 6 5 2 6 5 0 6 48 6 7 4 6 6 8 6 9 8 6 7 6 6 7 8 6 7 2 6 5 6 6 5 2 6 6 4 6 6 8 6 5 4 6 7 4 6 7 6 6 8 6 6 8 8 6 8 4 6 60 6 5 8 6 4 4 69 0 6 8 2 68 2 7 1 6 65 6 7 0 6 6 9 4 6 9 6 6 8 8 6 9 0 6 8 8 68 6 6 8 4 6 8 6 6 8 2 67 8 6 7 0 6 7 2 6 6 2 6 5 6 6 5 4 6 5 0 7 1 6 7 1 6 7 1 4 7 1 2 7 1 4 7 1 4 7 1 2 7 1 2 71 0 7 0 6 7 0 2 7 0 0 7 0 0 6 96 6 9 4 6 9 6 69 4 6 9 4 6 9 2 6 9 0 6 8 8 6 9 0 6 8 8 68 8 6 8 6 6 8 6 6 8 6 6 8 4 6 8 4 6 8 2 6 8 4 6 8 4 6 8 4 6 8 2 6 8 2 6 8 0 6 80 6 8 0 6 8 0 6 7 8 6 7 8 6 8 0 6 8 0 6 8 0 6 7 8 6 7 8 6 7 8 6 7 6 6 7 8 6 7 6 6 7 6 6 7 2 6 7 2 6 7 4 6 7 2 6 7 4 6 7 4 6 7 4 6 7 2 6 7 0 67 2 6 70 6 6 8 6 7 0 6 6 6 6 6 4 6 6 6 666 6 6 4 6 62 6 6 2 6 6 2 6 62 6 6 2 6 6 2 6 6 2 6 5 8 6 5 8 6 5 6 6 5 6 6 5 6 6 5 6 6 5 6 6 5 4 6 5 06 5 2 65 2 6 5 0 6 5 0 6 4 8 6 4 8 6 4 8 6 4 8 646 6 4 6 6 44 7 1 2 6 8 0 6 7 2 6 46 6 4 6 Legend Proposed Lot Lines 2' Contours Estimate of Probable Cost Hwy 57 Utility Extension Standard Forcemain w/ Lift Station Expanded Forcemain w/ Lift Station Subtotal: Contingency (20%): Engineering (15%): Project Total: Subtotal: Contingency (20%): Engineering (15%): Project Total: Watermain Extension: 258,400$ 51,680 $ 46,512 $ 356,592 $ Watermain Extension: 258,400$ 51,680 $ 46,512 $ 356,592 $ Gravity Sanitary Extension: 302,900$ 60,580 $ 54,522 $ 418,002 $ Gravity Sanitary Extension: 302,900$ 60,580 $ 54,522 $ 418,002 $ Forcemain with Lift (Standard): 597,750$ 119,550 $ 107,595 $ 824,895 $ Forcemain with Lift (Expanded Building Size) 902,750$ 180,550 $ 162,495 $ 1,245,795$ TOTAL: 1,159,050$ 231,810 $ 208,629 $ 1,599,489$ TOTAL: 1,464,050$ 292,810 $ 263,529 $ 2,020,389$ Watermain Extension (Cost Estimate): Gravity Sanitary Extension (Cost Estimate): VILLAGE OF SISTER BAY STH 57 - SANITARY SEWER AND WATER EXTENSION PRELIMINARY COST ESITMATE - BY PROPERTY JULY 2026 SEWER & WATERMAIN PARCEL SIZE NON OWNER PARCEL ROAD FRONTAGE ASSESSABLE ASSESSABLE SANITARY SANITARY WATERMAIN WATER TOTAL CONTRIBUTING LIFT STATION TOTAL NUMBER FOOTAGE FOOTAGE SEWER LATERAL LATERAL SIZE SIZE CONSTRUCTION ASSESSMENT ASSESSMENT ASSESSMENT ASSESSMENT ASSESSMENT (ACRES) ASSESSMENT $116.96 L.F. $99.77/L.F. $7,214.03/ACRE 1 BASTEN REV LIV TRUST 18100085312831H 10421 STH 57 406.00 406.00 47,485.76$ 40,506.62$ 2.498 2.498 18,020.65$ 106,013.03$ 2 WOERFEL, ANDY 1810008312831D2 STH 57 169.00 169.00 19,766.24$ 931.50$ 16,861.13$ 1,587.00$ 0.950 0.950 6,853.33$ 45,999.20$ 3 GENERAL STORE EMPLOYEE HOUSING 1810008312832D1 10411 STH 57 210.00 210.00 24,561.60$ 931.50$ 20,951.70$ 1,587.00$ 0.950 0.950 6,853.33$ 54,885.13$ 4 WHITE FAMILY COTTAGES LLC 1810008312831D3 STH 57 183.00 183.00 21,403.68$ 931.50$ 18,257.91$ 1,587.00$ 0.950 0.950 6,853.33$ 49,033.42$ 5 VANDER MAAZEN, PAUL 1810008312831A 10397 STH 57 264.00 264.00 30,877.44$ 931.50$ 26,339.28$ 1,587.00$ 1.180 1.180 8,512.56$ 68,247.78$ 6 EHLY, MITCHEL 1810008312831B4 10392 NORTHWOODS DR 162.00 162.00 18,947.52$ 931.50$ 16,162.74$ 1,587.00$ 1.210 1.210 8,728.98$ 46,357.74$ 7 BERGWIN, CARRIE 1810008312831B1 10393 NORTHWOODS DR 250.00 250.00 29,240.00$ 931.50$ 24,942.50$ 1,587.00$ 1.830 1.830 13,201.67$ 69,902.67$ 8 PATIO LLC 1810008312842A1 10440 ORCHARD DR 360.00 180.00 180.00 21,052.80$ 1,750.00$ 17,958.60$ 2,250.00$ 1.969 1.969 14,204.43$ 57,215.83$ 9 HEDEEN TRUST 1810008312831C STH 57 1570.00 150.00 1420.00 166,083.20$ 141,673.40$ 13.870 13.870 100,058.60$ 407,815.20$ 10 PATIO, LLC 1810008312842A2 0.00 -$ -$ 1.251 1.251 9,024.75$ 9,024.75$ 11 PATIO, LLC 1810008312842A3 ORCHARD 0.00 -$ -$ 2.769 2.769 19,975.65$ 19,975.65$ 12 DEVIELY, NICHOLAS 1810008312842 10438 ORCHARD 0.00 -$ -$ 39.900 26.867 193,819.34$ 193,819.34$ 13 WALTERS, BRADLEY 1810008312843 10360 ORCHARD 0.00 -$ -$ 10.000 8.169 58,931.41$ 58,931.41$ 14 HECHT, CHRISTOPHER 1810008312834B1 10347 ORCHARD 0.00 -$ -$ 12.260 5.489 39,597.81$ 39,597.81$ 15 JOHNSON, FREDRICK 1810008312834B2 10372 STH 57 0.00 -$ -$ 10.860 5.064 36,531.85$ 36,531.85$ 16 COUNTY OF DOOR 1810008312834B3 0.00 -$ -$ 0.390 0.390 2,813.47$ 2,813.47$ 17 COUNTY OF DOOR 1810008312833A 10363 STH 57 0.00 -$ -$ 2.000 2.000 14,428.06$ 14,428.06$ 18 ANDERSON, SARA 1810008312832B 10414 FIELDCREST 0.00 -$ -$ 30.800 20.824 150,224.96$ 150,224.96$ 19 PETERSON, DAVID 1810008312823E 10456 FIELDCREST 0.00 -$ -$ 10.120 5.226 37,700.52$ 37,700.52$ 20 GOODRICH TRUST 181340005 10445 NORTHWOODS DR 0.00 -$ -$ 1.020 1.020 7,358.31$ 7,358.31$ 21 NIENOW, KEITH 181340006 10439 NORTHWOODS DR 0.00 -$ -$ 1.010 1.010 7,286.17$ 7,286.17$ 22 BLIVEN, DANIELLE 181340007 10433 NORTHWOODS DR 0.00 -$ -$ 1.020 1.020 7,358.31$ 7,358.31$ 23 RISTAU, PAUL 181340008 NORTHWOODS DR 0.00 -$ -$ 1.020 1.020 7,358.31$ 7,358.31$ 24 ANDERSON, CLIFFORD 181340009 NORTHWOODS DR 0.00 -$ -$ 1.010 1.010 7,286.17$ 7,286.17$ 25 OPEN DOOR LODGING, LLC 181340010 10405 NORTHWOODS DR 0.00 -$ -$ 0.930 0.930 6,709.05$ 6,709.05$ 26 VANDER MAAZEN, PAUL 181340001 NORTHWOODS DR 0.00 -$ -$ 1.240 1.240 8,945.40$ 8,945.40$ 27 STRANTZ, PATRICK 181340002 10434 NORTHWOODS DR 0.00 -$ -$ 1.220 1.220 8,801.12$ 8,801.12$ 28 FARIS, RICHARD 181340003 10440 NORTHWOODS DR 0.00 -$ -$ 1.210 1.210 8,728.98$ 8,728.98$ 29 10444 NORTHWOODS DR LLC 181340004 10444 NORTHWOODS DR 0.00 -$ -$ 1.210 1.210 8,728.98$ 8,728.98$ 30 0.00 -$ -$ 0.000 -$ -$ TOTALS 3,574.00 330.00 3244.00 379,418.24$ 7,339.00$ 323,653.88$ 11,772.00$ 156.647 114.346 824,895.47$ 1,547,078.59$ VILLAGE OF SISTER BAY STH 57 - SANITARY SEWER AND WATER EXTENSION - EXPANDED LIFT STATION PRELIMINARY COST ESITMATE - BY PROPERTY JULY 2026 SEWER & WATERMAIN PARCEL SIZE NON OWNER PARCEL ROAD FRONTAGE ASSESSABLE ASSESSABLE SANITARY SANITARY WATERMAIN WATER TOTAL CONTRIBUTING LIFT STATION TOTAL NUMBER FOOTAGE FOOTAGE SEWER LATERAL LATERAL SIZE SIZE CONSTRUCTION ASSESSMENT ASSESSMENT ASSESSMENT ASSESSMENT ASSESSMENT (ACRES) ASSESSMENT $116.96 L.F. $99.77/L.F. $10,894.96/ACRE 1 BASTEN REV LIV TRUST 18100085312831H 10421 STH 57 406.00 406.00 47,485.76$ 40,506.62$ 2.498 2.498 27,215.61$ 115,207.99$ 2 WOERFEL, ANDY 1810008312831D2 STH 57 169.00 169.00 19,766.24$ 931.50$ 16,861.13$ 1,587.00$ 0.950 0.950 10,350.21$ 49,496.08$ 3 GENERAL STORE EMPLOYEE HOUSING 1810008312832D1 10411 STH 57 210.00 210.00 24,561.60$ 931.50$ 20,951.70$ 1,587.00$ 0.950 0.950 10,350.21$ 58,382.01$ 4 WHITE FAMILY COTTAGES LLC 1810008312831D3 STH 57 183.00 183.00 21,403.68$ 931.50$ 18,257.91$ 1,587.00$ 0.950 0.950 10,350.21$ 52,530.30$ 5 VANDER MAAZEN, PAUL 1810008312831A 10397 STH 57 264.00 264.00 30,877.44$ 931.50$ 26,339.28$ 1,587.00$ 1.180 1.180 12,856.05$ 72,591.27$ 6 EHLY, MITCHEL 1810008312831B4 10392 NORTHWOODS DR 162.00 162.00 18,947.52$ 931.50$ 16,162.74$ 1,587.00$ 1.210 1.210 13,182.90$ 50,811.66$ 7 BERGWIN, CARRIE 1810008312831B1 10393 NORTHWOODS DR 250.00 250.00 29,240.00$ 931.50$ 24,942.50$ 1,587.00$ 1.830 1.830 19,937.78$ 76,638.78$ 8 PATIO LLC 1810008312842A1 10440 ORCHARD DR 360.00 180.00 180.00 21,052.80$ 1,750.00$ 17,958.60$ 2,250.00$ 1.969 1.969 21,452.18$ 64,463.58$ 9 HEDEEN TRUST 1810008312831C STH 57 1570.00 150.00 1420.00 166,083.20$ 141,673.40$ 13.870 13.870 151,113.10$ 458,869.70$ 10 PATIO, LLC 1810008312842A2 0.00 -$ -$ 1.251 1.251 13,629.59$ 13,629.59$ 11 PATIO, LLC 1810008312842A3 ORCHARD 0.00 -$ -$ 2.769 2.769 30,168.14$ 30,168.14$ 12 DEVIELY, NICHOLAS 1810008312842 10438 ORCHARD 0.00 -$ -$ 39.900 26.867 292,714.89$ 292,714.89$ 13 WALTERS, BRADLEY 1810008312843 10360 ORCHARD 0.00 -$ -$ 10.000 8.169 89,000.93$ 89,000.93$ 14 HECHT, CHRISTOPHER 1810008312834B1 10347 ORCHARD 0.00 -$ -$ 12.260 5.489 59,802.44$ 59,802.44$ 15 JOHNSON, FREDRICK 1810008312834B2 10372 STH 57 0.00 -$ -$ 10.860 5.064 55,172.08$ 55,172.08$ 16 COUNTY OF DOOR 1810008312834B3 0.00 -$ -$ 0.390 0.390 4,249.03$ 4,249.03$ 17 COUNTY OF DOOR 1810008312833A 10363 STH 57 0.00 -$ -$ 2.000 2.000 21,789.92$ 21,789.92$ 18 ANDERSON, SARA 1810008312832B 10414 FIELDCREST 0.00 -$ -$ 30.800 20.824 226,876.65$ 226,876.65$ 19 PETERSON, DAVID 1810008312823E 10456 FIELDCREST 0.00 -$ -$ 10.120 5.226 56,937.06$ 56,937.06$ 20 GOODRICH TRUST 181340005 10445 NORTHWOODS DR 0.00 -$ -$ 1.020 1.020 11,112.86$ 11,112.86$ 21 NIENOW, KEITH 181340006 10439 NORTHWOODS DR 0.00 -$ -$ 1.010 1.010 11,003.91$ 11,003.91$ 22 BLIVEN, DANIELLE 181340007 10433 NORTHWOODS DR 0.00 -$ -$ 1.020 1.020 11,112.86$ 11,112.86$ 23 RISTAU, PAUL 181340008 NORTHWOODS DR 0.00 -$ -$ 1.020 1.020 11,112.86$ 11,112.86$ 24 ANDERSON, CLIFFORD 181340009 NORTHWOODS DR 0.00 -$ -$ 1.010 1.010 11,003.91$ 11,003.91$ 25 OPEN DOOR LODGING, LLC 181340010 10405 NORTHWOODS DR 0.00 -$ -$ 0.930 0.930 10,132.31$ 10,132.31$ 26 VANDER MAAZEN, PAUL 181340001 NORTHWOODS DR 0.00 -$ -$ 1.240 1.240 13,509.75$ 13,509.75$ 27 STRANTZ, PATRICK 181340002 10434 NORTHWOODS DR 0.00 -$ -$ 1.220 1.220 13,291.85$ 13,291.85$ 28 FARIS, RICHARD 181340003 10440 NORTHWOODS DR 0.00 -$ -$ 1.210 1.210 13,182.90$ 13,182.90$ 29 10444 NORTHWOODS DR LLC 181340004 10444 NORTHWOODS DR 0.00 -$ -$ 1.210 1.210 13,182.90$ 13,182.90$ 30 0.00 -$ -$ 0.000 -$ -$ TOTALS 3,574.00 330.00 3244.00 379,418.24$ 7,339.00$ 323,653.88$ 11,772.00$ 156.647 114.346 1,245,795.10$ 1,967,978.22$ Outlook Request for Assistance with Financing Alternatives for Hwy 57 Utility Extension Project FromBen Andrews <administrator@sisterbaywi.gov> Date Tue 7/28/2026 10:56 AM To Engel, Jennifer <jengel@rwbaird.com>; Fischer, Justin <JFischer@rwbaird.com>; Reif, Stephanie <sreif@rwbaird.com> Cc Volodymyr Gannik <Vlad.Gannik@sisterbaywi.gov>; Megan Barnes <megan.barnes@sisterbaywi.gov> Bcc Ben Andrews <administrator@sisterbaywi.gov> 1 attachment (11 MB) Attachments.zip; Dear Baird Team, The Village of Sister Bay is considering a project to extend utilities along Hwy 57 to expand service within the southern corridor. The primary driver for this effort is the Hwy 57 multi-use trail, which has received funding through a Transportation Alternatives Program (TAP) grant. The trail is planned within the right-of-way, where the utility extensions would also be installed beneath the surface. The project must commence by June 4, 2028. If the trail is constructed before the utilities are extended, the Village would incur additional costs in the future to excavate the trail area. The Village has been working with Robert E. Lee and Associates (REL) to identify the service area and potential special assessments associated with the project. Preliminary estimates indicate a total project cost ranging from approximately $1.5 million to just over $2 million, with the majority of those costs potentially eligible based on REL’s analysis. This project was introduced at the Finance Committee meeting in February 2026, where the direction was to consult with Baird to evaluate financing alternatives that would allow the Village to move forward. Attached are the cost estimates, assessment estimates, and project area maps for your review. The Village kindly requests Baird’s assistance in developing financing options. Please contact me at your convenience so we can set up an initial meeting to discuss the project in more detail. Thank you, and I look forward to working with you. Regards, Benjamin Andrews Village Administrator/Zoning Administrator Village of Sister Bay PO Box 769 Sister Bay, WI 54234 administrator@sisterbaywi.gov P: 920-854-4118 C: 920-421-0089 Book time to meet with me Outlook RE: Request for Assistance with Financing Alternatives for Hwy 57 Utility Extension Project FromFischer, Justin <JFischer@rwbaird.com> DateTue 8/18/2026 10:07 AM To Ben Andrews <administrator@sisterbaywi.gov>; Volodymyr Gannik <Vlad.Gannik@sisterbaywi.gov> Cc Megan Barnes <megan.barnes@sisterbaywi.gov>; Engel, Jennifer <jengel@rwbaird.com>; Reif, Stephanie <sreif@rwbaird.com>; McCrea,Matthew <MMcCrea@rwbaird.com>; Timmerman, Emily <ETimmerman@rwbaird.com> 1 attachment (271 KB) ds1 sister bay vg 081726.pdf; Hi Ben and Vlad – Attached is the preliminary analysis for your review based on the discussion we had with you last week. Assumes the borrowings would nottake place until late 2027, so plenty of time! Page 1: 10-year borrowing (prepayable within 3 years of issuance for maximum flexibility to payoff debt as special assessments come in)No impact to the tax levy, since revenues from special assessments cover the debt payments. Page 2: 20-year borrowing (prepayable withing 8 years of issuance. Less flexibility to payoff debt from page 1, but set aside/invest specialassessment money and then payoff in the 8th-10th year.Very minimal potential impact to the taxpayers assuming a level annual debt service repayment schedule. $1.37 to $1.45 or $8 impacton $100k home value.Ability to push out some principal into 2032 (when the drop-in debt service occurs) and have less of an impact to thetaxpayers.Adds a little more interest cost to the financing. Page 3: 20-year borrowing (prepayable withing 8 years of issuance. All levy supported debt service payments.Still a very minimal potential impact to the taxpayers assuming a level annual debt service repayment schedule. $1.37 to $1.54 or $17impact on $100k home value.Ability to push out some principal into 2032 (when the drop-in debt service occurs) and have less of an impact to thetaxpayers.Adds a little more interest cost to the financing. Assuming Page 3, I modeled out the General Obligation Borrowing Capacity after factoring in this potential $2 million borrowing. As youcan see, the Village still maintains over 75% capacity at all times assuming the Village grows by 2% annually. We are in really good shapelong-term even with this potential borrowing.  Any questions/tweaks, please just let me know.Thank you! Justin A. Fischer Managing Director Public Finance Phone (414) 765-3635   Nationally recognized as a great workplace since 2004. Learn more about how Baird supports Wisconsin Municipalities, Counties, and Special Districts.   Scenario 1 - Placement VILLAGE OF SISTER BAY HYPOTHETICAL CIP FINANCING PLAN EXISTING EXISTING LEVY YEAR DEBT PRINCIPAL INTEREST TOTAL DEBT YEAR YEAR DUE SERVICE (4/1) (4/1 & 10/1) SERVICE DUE (Levy Supported) RATE= (Levy Supported) 5.00% 2026 2027 $1,177,778 $1,177,778 2027 2027 2028 $1,189,455 $160,000 $98,250 $258,250 $1,189,455 2028 2028 2029 $1,184,890 $170,000 $90,000 $260,000 $1,184,890 2029 2029 2030 $1,184,228 $180,000 $81,250 $261,250 $1,184,228 2030 2030 2031 $1,177,463 $190,000 $72,000 $262,000 $1,177,463 2031 2031 2032 $554,005 $195,000 $62,375 $257,375 $554,005 2032 2032 2033 $558,838 $205,000 $52,375 $257,375 $558,838 2033 2033 2034 $557,569 $220,000 $41,750 $261,750 $557,569 2034 2034 2035 $555,344 $230,000 $30,500 $260,500 $555,344 2035 2035 2036 $552,388 $240,000 $18,750 $258,750 $552,388 2036 2036 2037 $558,450 $255,000 $6,375 $261,375 $558,450 2037 2037 2038 $559,563 $559,563 2038 2038 2039 $560,900 $560,900 2039 2039 2040 $556,200 $556,200 2040 2040 2041 $555,450 $555,450 2041 2041 2042 $558,700 $558,700 2042 2042 2043 $555,950 $555,950 2043 2043 2044 $557,175 $557,175 2044 2044 2045 2045 2045 2046 2046 2046 2047 2047 $13,154,343 $2,045,000 $553,625 $2,598,625 $13,154,343 Denotes Callable Maturities Note: This illustration represents a mathematical calculation of potential debt service, assuming hypothetical planning interest rates. (First Interest: April 1, 2028) SPECIAL ASSESSMENTS Project Fund: $2,000,000 $2,045,000 G.O. PROMISSORY NOTES Dated: October 1, 2027 Prepared by Robert W. Baird Co. Incorporated S:\Public Finance\municipalities\sister bay vg wi\debt service\2026\ds1 sister bay vg.xlsx/mjm 8/17/2026 Scenario 2 - MKT Split VILLAGE OF SISTER BAY HYPOTHETICAL CIP FINANCING PLAN TOTAL EXISTING NET TOTAL EXISTING + COMBINED LEVY YEAR DEBT PRINCIPAL NET INTEREST (A) TOTAL 50.0% 50.0% NEW DEBT MILL YEAR YEAR DUE SERVICE (4/1) (4/1 & 10/1) SERVICE RATE DUE (Levy Supported) TIC= (Levy Supported) (B) 4.75% 2026 2027 $1,177,778 $1,177,778 $1.37 2027 2027 2028 $1,189,455 $80,000 $81,810 $161,810 $80,905 $80,905 $1,270,360 $1.45 2028 2028 2029 $1,184,890 $60,000 $99,225 $159,225 $79,613 $79,613 $1,264,503 $1.41 2029 2029 2030 $1,184,228 $65,000 $95,944 $160,944 $80,472 $80,472 $1,264,699 $1.38 2030 2030 2031 $1,177,463 $65,000 $92,531 $157,531 $78,766 $78,766 $1,256,228 $1.35 2031 2031 2032 $554,005 $70,000 $88,988 $158,988 $79,494 $79,494 $633,499 $0.67 2032 2032 2033 $558,838 $75,000 $85,181 $160,181 $80,091 $80,091 $638,928 $0.66 2033 2033 2034 $557,569 $80,000 $81,113 $161,113 $80,556 $80,556 $638,125 $0.64 2034 2034 2035 $555,344 $85,000 $76,781 $161,781 $80,891 $80,891 $636,234 $0.63 2035 2035 2036 $552,388 $90,000 $72,188 $162,188 $81,094 $81,094 $633,481 $0.62 2036 2036 2037 $558,450 $90,000 $67,463 $157,463 $78,731 $78,731 $637,181 $0.61 2037 2037 2038 $559,563 $95,000 $62,606 $157,606 $78,803 $78,803 $638,366 $0.60 2038 2038 2039 $560,900 $100,000 $57,488 $157,488 $78,744 $78,744 $639,644 $0.59 2039 2039 2040 $556,200 $105,000 $52,106 $157,106 $78,553 $78,553 $634,753 $0.57 2040 2040 2041 $555,450 $115,000 $46,331 $161,331 $80,666 $80,666 $636,116 $0.56 2041 2041 2042 $558,700 $120,000 $40,163 $160,163 $80,081 $80,081 $638,781 $0.55 2042 2042 2043 $555,950 $125,000 $33,731 $158,731 $79,366 $79,366 $635,316 $0.54 2043 2043 2044 $557,175 $135,000 $26,906 $161,906 $80,953 $80,953 $638,128 $0.53 2044 2044 2045 $140,000 $19,688 $159,688 $79,844 $79,844 $79,844 $0.06 2045 2045 2046 $150,000 $12,075 $162,075 $81,038 $81,038 $81,038 $0.06 2046 2046 2047 $155,000 $4,069 $159,069 $79,534 $79,534 $79,534 $0.06 2047 $13,154,343 $2,000,000 $1,196,385 $3,196,385 $1,598,192 $1,598,192 $14,752,535 Denotes Callable Maturities (A) Assumes hypothetical bid premium used to offset interest cost due in the amount of $21,090. (B) Mill rate based on 2026 Equalized Valuation (TID-OUT) of $861,284,000 with annual growth of 2.00% thereafter. Note: This illustration represents a mathematical calculation of potential debt service, assuming hypothetical planning interest rates. LEVY & SPECIAL ASSESSMENTS Project Fund: $2,000,000 $2,000,000 G.O. PROMISSORY NOTES Dated: October 1, 2027 (First Interest: April 1, 2028) LEVY SPECIAL ASSESSMENTS Funding Split Prepared by Robert W. Baird Co. Incorporated S:\Public Finance\municipalities\sister bay vg wi\debt service\2026\ds1 sister bay vg.xlsx/mjm 8/17/2026 Scenario 3 - MKT 100% Levy VILLAGE OF SISTER BAY HYPOTHETICAL CIP FINANCING PLAN TOTAL EXISTING EXISTING + COMBINED LEVY YEAR DEBT PRINCIPAL NET INTEREST (A) TOTAL NEW DEBT MILL YEAR YEAR DUE SERVICE (4/1) (4/1 & 10/1) SERVICE RATE DUE (Levy Supported) TIC= (Levy Supported) (B) 4.75% 2026 2027 $1,177,778 $1,177,778 $1.37 2027 2027 2028 $1,189,455 $80,000 $81,810 $161,810 $1,351,265 $1.54 2028 2028 2029 $1,184,890 $60,000 $99,225 $159,225 $1,344,115 $1.50 2029 2029 2030 $1,184,228 $65,000 $95,944 $160,944 $1,345,171 $1.47 2030 2030 2031 $1,177,463 $65,000 $92,531 $157,531 $1,334,994 $1.43 2031 2031 2032 $554,005 $70,000 $88,988 $158,988 $712,993 $0.75 2032 2032 2033 $558,838 $75,000 $85,181 $160,181 $719,019 $0.74 2033 2033 2034 $557,569 $80,000 $81,113 $161,113 $718,681 $0.73 2034 2034 2035 $555,344 $85,000 $76,781 $161,781 $717,125 $0.71 2035 2035 2036 $552,388 $90,000 $72,188 $162,188 $714,575 $0.69 2036 2036 2037 $558,450 $90,000 $67,463 $157,463 $715,913 $0.68 2037 2037 2038 $559,563 $95,000 $62,606 $157,606 $717,169 $0.67 2038 2038 2039 $560,900 $100,000 $57,488 $157,488 $718,388 $0.66 2039 2039 2040 $556,200 $105,000 $52,106 $157,106 $713,306 $0.64 2040 2040 2041 $555,450 $115,000 $46,331 $161,331 $716,781 $0.63 2041 2041 2042 $558,700 $120,000 $40,163 $160,163 $718,863 $0.62 2042 2042 2043 $555,950 $125,000 $33,731 $158,731 $714,681 $0.60 2043 2043 2044 $557,175 $135,000 $26,906 $161,906 $719,081 $0.60 2044 2044 2045 $140,000 $19,688 $159,688 $159,688 $0.13 2045 2045 2046 $150,000 $12,075 $162,075 $162,075 $0.13 2046 2046 2047 $155,000 $4,069 $159,069 $159,069 $0.12 2047 $13,154,343 $2,000,000 $1,196,385 $3,196,385 $16,350,727 Denotes Callable Maturities (A) Assumes hypothetical bid premium used to offset interest cost due in the amount of $21,090. (B) Mill rate based on 2026 Equalized Valuation (TID-OUT) of $861,284,000 with annual growth of 2.00% thereafter. Note: This illustration represents a mathematical calculation of potential debt service, assuming hypothetical planning interest rates. (First Interest: April 1, 2028) LEVY SUPPORTED Project Fund: $2,000,000 $2,000,000 G.O. PROMISSORY NOTES Dated: October 1, 2027 Prepared by Robert W. Baird Co. Incorporated S:\Public Finance\municipalities\sister bay vg wi\debt service\2026\ds1 sister bay vg.xlsx/mjm 8/17/2026 Prepared by Robert W. Baird Co. Incorporated S:\Public Finance\municipalities\sister bay vg wi\debt service\2026\ds1 sister bay vg.xlsx/mjm 8/17/2026 $0 $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 $80,000,000 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 $37,130,691 $36,858,205 $38,724,469 $40,614,859 $42,559,756 $44,549,551 $45,964,642 $47,425,435 $48,927,343 $50,470,790 $52,056,206 $53,689,030 $55,369,711 $57,098,705 $58,871,479 $60,698,509 $62,580,279 $64,512,284 $66,505,030 $67,984,031 $69,499,811 $71,047,907 79% 77% 79% 82% 84% 86% 87% 88% 89% 90% 91% 92% 93% 94% 95% 96% 97% 98% 99% 100% 100% 100% Village of Sister Bay HYPOTHETICAL G.O. DEBT CAPACITY AS OF 12/31 Existing Principal Outstanding 2027 Borrowing Remaining Debt Capacity Note: Future capacity based on 2025 Equalized Valuation (TID-IN) of $919,131,200 with annual growth of 2.00% P E R C E N T O F C A P A C I T Y R E M A I N I N G Page 1 STAFF REPORT Date: October 12, 2026 To: Finance Committee Re: 2027-2031 Capital Improvement Plan (CIP) Review Attached is the Village of Sister Bay’s proposed Capital Improvement Plan. 2027-2031 CAPITAL IMPROVEMENT PLAN Village of Sister Bay DRAFT OCTOBER 7, 2026 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 11,080,349$ 10,905,349$ 11,142,588$ 11,350,921$ 11,210,921$ FUNDING SOURCES CAPITAL PROJECTS LEVY 490,702$ 1,161,245$ 9,970,796$ 853,463$ 657,250$ 12, 476,206.00$ GENERAL FUND LEVY -$ -$ -$ -$ -$ -$ B OND PROCEEDS 1,000,000$ 4,745,000$ -$ -$ -$ 5, 745,000.00$ GRANTS 68,809$ 837,581$ 10,025,000$ 125,000$ -$ 11, 056,390.00$ PREMIER RESORT AREA TAX -$ 355,000$ -$ -$ -$ 355, 000.00$ OTHER SOURCE 2,463,500$ 784,500$ 3,326,000$ 308,000$ 255,000$ 6, 882,000.00$ TOTAL SOURCES 4,023,011.05$ 7,883,325.95$ 23,321,796.00$ 1,286,463.00$ 912,250.00$ 36,514,596.00$ TOTAL AVAILABLE FUNDS 15,103,360.05$ 18,788,674.95 $ 34,464,383.95 $ 12,637,383.95 $ 12,123,170.95 $ USES BY CATEGORY General Government & Administration 300,000 $ 3,250,000$ 1,500,000$ -$ -$ 5,050,000.00$ Fire 15,000$ 231,000$ 65,000$ 449,000$ 59,000$ 819,000.00$ Parks 289,011$ 1,175,587$ 519,963$ 519,963$ 500,000$ 3,004,524.05$ Public Works Vehicles & Equipment 20,000$ 90,000$ 75,000$ 171,000$ -$ 356,000.00$ Streets 100,000$ 2,100,000$ 100,000$ 100,000$ 100,000$ 2,500,000.00$ Library 21,000$ 30,000$ 5,000$ 35,000$ 6,000$ 97,000.00$ Ic e Rink -$ -$ -$ -$ 500,000$ 500,000.00$ Water 585,000$ 50,000$ 50,000$ 72,500$ 180,000$ 937,500.00$ WWTP 12,000$ 10,000$ 20,676,500$ 67,000$ 72,000$ 20,837,500.00$ Collection 1,536,000$ 700,000$ 22,000$ 6,000$ -$ 2,264,000.00$ Marina 1,320,000$ 9,500$ -$ -$ -$ 1,329,500.00$ TOTAL USES BY CATEGORY 4,198,011.05$ 7,646,087.00$ 23,013,463.00$ 1,420,463.00$ 1,417,000.00$ 37,695,024.05$ EST. ENDING FUND BALANCE 10,905,349.00$ 11,142,587.95 $ 11,450,920.95 $ 11,216,920.95 $ 10,706,170.95 $ 2027-2031 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 2027 2028 2029 2030 Village of Sister Bay Funding Sources CAPITAL PROJECTS LEVY GENERAL FUND LEVY BOND PROCEEDS GRANTS PREMIER RESORT AREA TAX OTHER SOURCE $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 2027 2028 2029 2030 USES BY CATEGORY VILLAGE OF SISTER BAY Water Collection WWTP Marina Library Ice Rink Public Works Vehicles & Equipment Vehicles & Equipment Fire Streets General Government & Administration VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 3,819,591.00$ 3,594,591.00 $ 3,594,591.00 $ 3,594,591.00 $ 3,594,591.00 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 75,000$ 150,000 $ 250,000 $ - $ - $ 475,000$ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ 3,100,000$ - $ - $ - $ 3,100,000$ GRANTS -$ - $ 1,000,000$ - $ - $ 1,000,000$ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE -$ - $ 250,000$ - $ - $ 250,000$ TOTAL SOURCES 75,000$ 3,250,000$ 1,500,000 $ - $ - $ 4, 825,000$ TOTAL AVAILABLE FUNDS 3,894,591$ 6,844,591 $ 5,094,591 $ 3,594,591 $ 3,594,591 $ USES BY CATEGORY General Government & Administration 300,000$ 3,250,000$ 1,500,000 $ - $ - $ 5,050,000$ TOTAL USES BY CATEGORY 300,000$ 3,250,000$ 1,500,000 $ - $ - $ 5,050,000$ EST. ENDING FUND BALANCE 3,594,591$ 3,594,591 $ 3,594,591 $ 3,594,591 $ 3,594,591 $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 3,819,591$ 3,594,591 $ 3,594,591 $ 3,594,591 $ 3,594,591 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 75,000$ 150,000 $ 250,000 $ - $ - $ 475,000$ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ 3,100,000$ - $ - $ - $ 3,100,000$ GRANTS -$ - $ 1,000,000$ - $ - $ 1,000,000$ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE -$ - $ 250,000$ - $ - $ 250,000$ TOTAL SOURCES 75,000$ 3,250,000$ 1,500,000 $ - $ - $ 4,825,000$ TOTAL AVAILABLE FUNDS 3,894,591$ 6,844,591 $ 5,094,591 $ 3,594,591 $ 3,594,591 $ USES BY PROGRAM/PROJECT Village Administration Building Demo GEN-27-01 75,000 $ 75,000$ Administration Building GEN-27-02 150,000$ 3,100,000 $ - $ - $ - $ 3,250,000$ PW Buildings Demo GEN-27-03 75,000 $ - $ - $ - $ - $ 75,000$ Wayfinding & Facilities Signage GEN-28-01 - $ - $ - $ - $ - $ - $ Village Hall Future Engineering-Renovation GEN-29-01 - $ 150,000$ 1,500,000 $ - $ - $ 1,650,000$ TOTAL USES BY PROJECT 300,000$ 3,250,000 $ 1,500,000 $ - $ - $ 5,050,000$ EST. ENDING FUND BALANCE 3,594,591$ 3,594,591$ 3,594,591$ 3,594,591$ 3,594,591$ General Government & Administration Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Village Administration Building Demo 75,000$ 75,000$ Total 75,000$ - $ - $ - $ - $ 75,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 75,000 $ 75,000$ Total 75,000$ - $ - $ - $ - $ 75,000$ Budget Impact/Other 40 Years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 General Government General Government Village Administration Building Demo Village Administrator GEN-27-01 Facilities Project is intended to be collected through capital project levy. 4 -Critical Need/Obligated/Within 6-12 Months Replace Worn Out Equipment The Village Board took action on the March 24th, 2026, meeting to approve the motion for the demolition and/or removal of the current Village Administration Building at 2383 Maple Drive. The current Village Administration building will need to be demolished/removed prior to the construction of the Triangle Reconstruction project. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Administration Building 150,000$ 3,100,000$ - $ - $ - $ 3,250,000$ Total 150,000$ 3,100,000$ - $ - $ - $ 3,250,000$ Funding Sources 2027 2028 2029 2030 2031 Total Bond Proceeds - $ 3,100,000$ - $ - $ - $ 3,100,000$ Other Source 150,000 $ - $ - $ - $ - $ 150,000$ Total 150,000$ 3,100,000$ - $ - $ - $ 3,250,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 General Government General Government Administration Building Parks and Streets Director GEN-27-02 Facilities 40 years The current administration building is too small for the needs. The current building has issues with heating/cooling, leaks, electrical overloads, insects, and needs new windows, etc. The current building lacks privacy for voting or conversations. It lacks meeting spaces, large and small. We do not have good storage space that is safe from fire, water damage, or rodents. Logistically, being separated from other staff is inefficient. The voting equipment should be stored onsite in a secure closet/space. In late 2024, extensive time was spent explaining how the building would be paid for, so that trustees and the public understood how the project would be financed and its impact on taxpayers. Including the Admin Building debt, the village would not have to increase its existing debt levy. The project is to be funded through general obligation bonds and long-term financing. The estimated cost for design through bidding services for the new Village Administration Building is $150,000. Additional construction costs will be estimated during the design process. Construction management service costs are to be identified. 4 -Critical Need/Obligated/Within 6-12 Months Replace Worn Out Equipment New Administration Building with trustee chambers, executive session conference room, elections space/secure elections space required by law, employee office space, flex workspace for consultants/dept heads/others, client conference room, file space/archive space, restrooms, employee kitchen/lounge, lobby, drop box, payment window. Includes sound system for meetings and presentations, handicapped accessible, good exterior lighting, safety features to separate employees from public, and secure doors. 10/7/2026 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total PW Buildings Demo 75,000$ - $ - $ - $ - $ 75,000$ Total 75,000$ - $ - $ - $ - $ 75,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy - $ - $ - $ - $ - $ Total -$ - $ - $ - $ - $ -$ Budget Impact/Other 40 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 General Government General Government PW Buildings Demo Parks and Streets Director GEN-27-03 Facilities Project funds were collected in 2025, but were restricted by the Board. Demolition to occur in 2027 and there is no impact to the 2027 budget. 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment On December 16th, 2025, the Village Board approved a motion to select the former site of the Public Works Building (2313 Mill Road) as the site of the new Village Administration Building. In order for the building to be constructed, the current building will need to be demolished. The building has exceeded its useful life and is in disrepair. Removing the building eliminates a potential safety threat, improves the aesthetics of the village, and preares the site for the next land use. 10/7/2026 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Wayfinding & Facilities Signage -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 General GovernmentGeneral Government N/A Signage Originally $250,000 was placed in the CIP, and annually it tended to be pushed further to the future. In spring 2025 the Finance Committee decided not to pursue the project at that time, but leave the item in the CIP workbook in case updated bids are received someday and the Village board decides to pursue the project. To be reviewed annually. 3 -Preventive Need/Public Benefit/1-2 Years New Program/Service The village had completed a wayfinding signage study and had intended to redesign and replace Village wayfinding and facilities signage. The goal was to assist the public in finding amenities and facilities, and create a cohesive look for all Village properties and facilities. Help residents and visitors find their way around Sister Bay easily. Market Sister Bay. Update look of Village. 5-10 years Wayfinding & Facilities Signage GEN-28-01 10/7/2026 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Village Hall Future Engineering 150,000$ - $ - $ - $ 150,000$ Village Hall Future Renovation -$ - $ 1,500,000$ - $ - $ 1,500,000$ Total -$ 150,000$ 1,500,000 $ - $ - $ 1,650,000$ . Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ 150,000$ 250,000 $ - $ - $ 400,000$ Other Source - $ - $ 250,000$ - $ - $ 250,000$ Grants - $ - $ 1,000,000$ - $ - $ 1,000,000$ Total -$ - $ 1,500,000$ - $ - $ 1,500,000$ Budget Impact/Other Village Hall Future Engineering-Renovation General Government GEN-29-01 Total project costs are estimated to be $2,500,000. If CDBG-PF funding is applied, the total obligation of the Village would be $1,500,000. 2 -Improvement Benefit/Desired Want/2-3 Years Current Equipment Obsolete The Village Hall is in need of rennovation and addition; 2025 architectural drawings. The Village Hall project has been identified as a need by the Village Hall Planning Task Force. Eric Linczmaier Facilities 0 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 General Government VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 811,809$ 911,809 $ 1,035,059$ 1,143,392 $ 809,392 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 115,000$ 354,250 $ 173,333 $ 115,000 $ 254,250 $ 1,011,833$ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE -$ - $ - $ - $ - $ - $ TOTAL SOURCES 115,000$ 354,250$ 17 3,333$ 115,000 $ 254,250$ 1,011, 833$ TOTAL AVAILABLE FUNDS 926,809$ 1,266,059$ 1,208,392 $ 1,258,392 $ 1,063,642 $ USES BY CATEGORY FIRE 15,000 $ 231,000 $ 65,000 $ 449,000 $ 59,000 $ 819,000 $ TOTAL USES BY CATEGORY 15,000$ 231,000$ 65,000 $ 449,000 $ 59,000 $ 819,000$ EST. ENDING FUND BALANCE 911,809$ 1,035,059$ 1,143,392 $ 809,392 $ 1,004,642$ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 811,809$ 990,309 $ 944,809 $ 1,053,309$ 727,809 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 193,500$ 185,500 $ 173,500 $ 123,500 $ 59,000 $ 735,000 $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE -$ - $ - $ - $ - $ - $ TOTAL SOURCES 193,500$ 185,500 $ 173,500 $ 123,500 $ 59,000 $ 735,000 $ TOTAL AVAILABLE FUNDS 1,005,309$ 1,175,809 $ 1,118,309 $ 1,176,809 $ 786,809 $ USES BY PROGRAM/PROJECT PROGRAM/PROJECT # FD Maintanance FIRE-27-01 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000 $ Fire Station Flooring Replacement FIRE-27-02 - $ 95,000$ - $ - $ - $ 95,000$ SCBA Air Packs and Spare Bottles FIRE-28-01 - $ 94,000$ - $ - $ - $ 94,000$ Replacement Generator FIRE-28-02 - $ 27,000$ - $ - $ - $ 27,000$ Turn Out Gear FIRE-29-02 - $ - $ 50,000$ - $ - $ 50,000$ Engine 6 FIRE-30-01 - $ - $ - $ 434,000$ - $ 434,000$ Defibrillators FIRE-31-01 - $ - $ - $ - $ 44,000$ 44,000 $ TOTAL USES BY PROJECT 15,000$ 231,000 $ 65,000 $ 449,000 $ 59,000 $ 819,000 $ EST. ENDING FUND BALANCE 990,309$ 944,809 $ 1,053,309$ 727,809 $ 727,809 $ FIRE Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total FD Maintanance 15,000$ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000$ Total 15,000$ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000 $ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000$ Total 15,000$ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000 $ Budget Impact/Other 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment FD Maintanance FD Maintanance Fire Chief FIRE-27-01 FIRE Department 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Fire Department Fire Department Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2026 2027 2028 2029 2030 2031 Total Fire Station Flooring Replacement 95,000$ 95,000$ Total -$ 95,000$ - $ - $ - $ - $ 95,000$ Funding Sources 2026 2027 2028 2029 2030 2031 Total Capital Projects Levy 60,000 $ 35,000 $ 35,000$ Total 60,000$ 35,000 $ - $ - $ - $ - $ 35,000$ Budget Impact/Other 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Fire Department Fire Department Fire Station Flooring Replacement Fire Chief FIRE-27-02 FIRE Department Financial Impact to budget of $35,000 in 2027; $60,000 was levied in 2026 for capital projects levy. 4 -Critical Need/Obligated/Within 6-12 Months Replace Worn Out Equipment Replace the flooring inside the Fire Station Garage. Flooring is currently in need of replacement at the Fire Station. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2026 2027 2028 2029 2030 2031 Total SCBA Air Packs and Spare Bottles -$ - $ 94,000$ - $ - $ 94,000$ Total -$ - $ 94,000$ - $ - $ - $ 94,000$ Funding Sources 2026 2027 2028 2029 2030 2031 Total Capital Projects Levy 24,000$ 35,000 $ 35,000 $ - $ - $ 94,000$ Total 24,000$ 35,000 $ 35,000 $ - $ - $ - $ 70,000$ Budget Impact/Other Funding Federal Emergency Management Agency (FEMA) - Assistance to Firefighters (AFG) Grant: FEMA's AFG grant is a funding opportunity for critical firefighter and first responder equipment, protective gear, training, and emergency vehicles. The likihood of award is low; however, the proposed project is considered for an application through the funding program. Applications occur at various times, so it is SCBA air packs and spare bottles - The useful life of these assets is 15 years. The current inventory is from 1982 to 2004. Pricing is expected to be at least double that. The Department's current (5/2011) SCBA inventory ranges in age from 1982 to 2004 and span at least four different sets of NFPA requirements. None of the in-service inventory meets the current standards. The NFPA and COMM 30 require each member of the Fire Deaprtment to have an air pack available to them while working in a hazardous atmosphere. The CIP plan for the replacement of the air packs would allow for a department-wide standardization of this equipment and would allow all air packs to be compliant with the standards at that time. The CIP currently plans for only a single replacement of these items, but it would be expected that as the CIP continues to be adjusted that the future replacement of air packs would be added at some time (15+ years). The issue will be the hydrotest dates will run out and then they can't be tested anymore. Financial Impact to budget of $24,000 from 2026-2028, and $48,000 in 2029 annually for reserve in capital fund. Fire Chief FIRE Department 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment 15 years SCBA Air Packs and Spare Bottles FIRE-28-01 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Fire DepartmentFire Department Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Replacement Generator -$ 27,000$ - $ - $ - $ 27,000$ Total -$ 27,000$ - $ - $ - $ 27,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy - $ 27,000$ - $ - $ - $ 27,000$ Total -$ 27,000$ - $ - $ - $ 27,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 FIRE Department Proposed replacement of the generator. Fire Chief FIRE Department 20 years Financial Impact to budget to be covered by capital project levy. Replacement Generator Fire Department FIRE-28-02 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment Replacement of the generator at the fire station. The Fire Station generator has reached its useful life. The useful life of a generator is 20 years. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Turn Out Gear -$ - $ 50,000$ - $ - $ 50,000$ Total -$ - $ 50,000$ - $ - $ 50,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy - $ - $ 50,000$ - $ - $ 50,000$ Total -$ - $ 50,000$ - $ - $ 50,000$ Budget Impact/Other 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Fire Department FIRE Department Turn Out Gear Fire Chief FIRE-29-02 FIRE Department Financial Impact to budget of $50,000 to be covered by capital project levy. 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment Replacement of Turn Out Gear. Scheduled Replacement of Turn Out Gear. 10/7/2026 Category:D e partment: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Engine 6 -$ - $ - $ $434,000 - $ 434,000$ -$ - $ - $ 434,000$ - $ 434,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 108,500$ 108,500 $ 108,500 $ 108,500 $ - $ 434,000$ 108,500$ 108,500 $ 108,500 $ 108,500 $ - $ 434,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 FIRE Department Fire Chief FIRE Department 15 years Fire Department Engine 6 FIRE-30-01 Financial Impact to budget includes $108,500 annually for reserve in capital fund. Actual impact to expenditures of $1,300,000 for the Village's portion of cost in capital fund. 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment Engine 6 Category:D e partment: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Defibrillators -$ - $ - $ 44,000 $ 44,000$ -$ - $ - $ - $ 44,000$ 44,000 $ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ - $ - $ - $ 44,000$ 44,000$ -$ - $ - $ - $ 44,000$ 44,000 $ Budget Impact/Other 1 -Maintain/Public Want/Greater than 3 Years Replace Worn Out Equipment Defibrillators Defibrillators Fire Chief FIRE-31-01 FIRE De partment 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Fire Department FIRE De partment YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Fire Brush 19 2033 4 - Future Scheduled Replacement 116,667$ Fire Porta-count 2033 4 - Future Scheduled Replacement 4,833 $ Fire Gear Washer South 2035 4 - Future Scheduled Replacement 2,667 $ Fire Tower 22 2036 4 - Future Scheduled Replacement 533,333$ Fire S-54 2038 4 - Future Scheduled Replacement 28,333 $ Fire Turn Out Gear 2039 4 - Future Scheduled Replacement 58,333 $ Fire Hose 25 2040 4 - Future Scheduled Replacement 266,667$ Fire SCBA Airpacks 2043 4 - Future Scheduled Replacement 60,000 $ Fire Tanker 6-12 2044 4 - Future Scheduled Replacement 225,000$ Fire Brush 6-20 2048 4 - Future Scheduled Replacement 91,667 $ Fire Porta-count 2049 4 - Future Scheduled Replacement 4,833 $ Fire Rescue 6-24 2050 4 - Future Scheduled Replacement 400,000$ Fire Turn Out Gear 2050 4 - Future Scheduled Replacement 58,333 $ Budget Funding Totals 1,850,667$ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD PROGRAM/PROJECT VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 505,000.00$ 355,000.00$ 368,988.95$ 468,988.95$ 568,988.95$ FUNDING SOURCES CAPITAL PROJECTS LEVY 70,202.21$ 351,994.79$ 369,963.00$ 369,963.00$ 200,000.00$ 1,362,123.00$ GENERAL FUND LEVY -$ -$ -$ -$ -$ -$ BOND PROCEEDS -$ -$ -$ -$ -$ -$ GRANTS 68,808.84$ 837,581.16$ 125,000.00$ 125,000.00$ -$ 1,156,390.00$ PREMIER RESORT AREA TAX -$ -$ -$ -$ -$ -$ OTHER SOURCE -$ -$ 125,000.00$ 125,000.00$ -$ 250,000.00$ TOTAL SOURCES 139,011.05$ 1,189,575.95$ 619,96 3.00$ 619,963.00$ 200,000.00$ 2,768,513.00$ TOTAL AVAILABLE FUNDS 644,011.05$ 1,544,575.95 $ 988,951.95 $ 1,088,951.95 $ 768,988.95 $ USES BY CATEGORY Parks 289,011.05$ 1,175,587.00$ 519,963.00 $ 519,963.00$ 500,000.00$ 3,004,524.05$ TOTAL USES BY CATEGORY 289,011.05$ 1,175,587.00$ 519,96 3.00$ 519,963.00$ 500,000.00$ 3,004,524.05$ EST. ENDING FUND BALANCE 355,000.00$ 368,988.95 $ 468,988.95 $ 568,988.95 $ 268,988.95 $ 10/7/2026 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 505,000$ 355,000$ 368,989$ 468,989$ 568,989$ FUNDING SOURCES CAPITAL PROJECTS LEVY 70,202$ 351,995$ 369,963$ 615,030$ 200,000$ 1,607,190$ GENERAL FUND LEVY -$ -$ -$ -$ -$ -$ BOND PROCEEDS -$ -$ -$ -$ -$ -$ GRANTS 68,809$ 837,581$ 125,000$ 860,121$ -$ 1,891,511$ PREMIER RESORT AREA TAX -$ -$ -$ -$ -$ -$ OTHER SOURCE -$ -$ 125,000$ -$ -$ 125,000$ TOTAL SOURCES 139,011$ 1,189,576$ 619,963 $ 1,475,151$ 200,000$ 3,623,701$ TOTAL AVAILABLE FUNDS 644,011$ 1,544,576 $ 988,952 $ 1,944,140 $ 768,989 $ USES BY PROGRAM/PROJECT PROGRAM/PROECT # Village Hall Painting PARKS-27-01 25,000 $ - $ -$ -$ -$ 25,000$ Post Office Painting PARKS-27-02 18,000$ -$ -$ -$ -$ 18,000$ Logerquist Re-Roofing PARKS-27-03 10,000$ - $ -$ -$ -$ 10,000$ Marina Building Restrooms PARKS-27-04 150,000$ - $ -$ -$ -$ 150,000$ HWY 57 Trail PARKS-28-01 86,011$ 1,145,587$ - $ -$ -$ 1,231,598$ Hwy 42 Trail to Ephraim PARKS-28-02 -$ -$ 144,963$ 1,075,151$ -$ 1,220,114$ Waterfront Playground Equipment PARKS-28-03 -$ -$ -$ -$ 450,000$ 450,000$ Dog Park Renovations PARKS-29-01 -$ -$ 125,000$ -$ -$ 125,000$ Pebble Beach Parking, Restrooms, Overlook PARKS-29-02 -$ 30,000$ 250,000$ -$ -$ 280,000$ Hwy 57 Trail - Phase II Expansion PARKS-30-01 -$ -$ -$ 250,000$ -$ 250,000$ Misc. Trails PARKS-31-01 -$ -$ -$ 50,000$ 50,000$ 100,000$ TOTAL USES BY PROJECT 289,011$ 1,175,587$ 519,963 $ 1,375,151$ 500,000$ 3,859,712$ EST. ENDING FUND BALANCE 355,000$ 368,989 $ 468,989 $ 568,989 $ 268,989 $ Parks 10/7/2026 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Village Hall Painting 25,000$ 25,000$ Total 25,000$ - $ - $ - $ - $ 25,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 25,000 $ 25,000$ Total 25,000$ - $ - $ - $ - $ 25,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Parks Parks Apply $25,000 to the capital project levy in 2027. 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment Village Hall soffit and fascia needs to be repainted. To preserve and protect infastructure from the elements. 10 years Village Hall Painting Parks and Streets Director PARKS-27-01 Buildings Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Post Office Painting $18,000 18,000$ Total 18,000 $ - $ -$ -$ -$ 18,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 18,000 $ 18,000$ Total 18,000 $ - $ -$ -$ -$ 18,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Parks Parks Apply $18,000 to the capital project levy in 2027. 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment Post Office soffit,fascia and cinder block walls need to be repainted. To preserve and protect infastructure from the elements. 10 years Post Office Painting Parks and Streets Director PARKS-27-02 Buildings Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Logerquist Re-Roofing 10,000$ $10,000 Total 10,000$ - $ -$ -$ -$ 10,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 10,000$ 10,000$ Total 10,000$ - $ -$ -$ -$ 10,000$ Budget Impact/Other 30 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Parks Parks Logerquist Re-Roofing Parks and Streets Director PARKS-27-03 Buildings Apply $10,000 to the capital project levy in 2027. 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment Re-roof four (4) of the small white structures on the Logerquist site. To preserve and protect infrastructure from the elements. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Marina Building Restrooms 150,000$ - $ -$ -$ -$ 150,000$ Total 150,000$ -$ -$ -$ -$ 150,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 150,000$ -$ -$ -$ -$ 150,000$ Other Source -$ -$ -$ -$ -$ -$ Total 150,000$ -$ -$ -$ -$ 150,000$ Budget Impact/Other 40 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Parks Parks Marina Building Restrooms Parks and Streets Director PARKS-27-04 Building 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total HWY 57 Trail 86,011$ 1,145,587$ -$ -$ -$ 1,231,598$ Total 86,011$ 1,145,587$ -$ -$ -$ 1,231,598$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 17,202$ 221,995 $ - $ -$ -$ 239,197$ Grants 68,809$ 837,581$ -$ -$ -$ 906,390$ Total 86,011$ 1,059,576$ -$ -$ -$ 1,145,587$ Budget Impact/Other Planning was completed in 2024 and paid for with a donation. The engineering contract was awarded in 2025 and is expected to be 60% complete by the end of 2025. The engineering contract was for $68,000, but additional costs will be incurred if soil borings or right-of-way acquisitions are necessary. The village is responsible for the engineering, and it is not covered by the grant. Construction management/bid release to occur in 2027. Construction management estimated at $85,000 plus legal services (deed work, etc.) so $95,000 in total estimated. Construction to start May 2027 , unless DOT approves a Fall 2026 start, with project expected to be complete by the end of September 2027. 4 -Critical Need/Obligated/Within 6-12 Months New Program/Service Pedestrian/ Bike Path along Highway 57 from Hwy 42/Gateway Park to eventually Northwoods Drive. Path off-road to facilitate bikes and pedestrians who are currently walking along the highway in that area. Asphalt path. Cooperative with DOT. Funding will also be needed to continue the trail from Northwoods Drive to the Village limits/Corner of the Past in the future People are frequently walking and biking on the shoulder of the highway which is a safety issue. As we see more homes and businesses in that area, the problem will continue to worsen. HWY 57 Trail Parks and Streets Directo r PARKS-28-01 Trail 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Parks Parks Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Modified Nerative: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Hwy 42 Trail to Ephraim -$ -$ 144,963$ 1,075,151$ -$ 1,220,114$ Total -$ -$ 144,963$ 1,075,151$ -$ 1,220,114$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ -$ 144,963$ 215,030$ -$ 359,993$ Grants -$ -$ -$ 860,121$ -$ 860,121$ Total -$ -$ 144,963$ 1,075,151$ -$ 1,220,114$ Budget Impact/Other Parks and Streets Director Trail Financial impact to budget - DOT TAP Grant to be applied for. $144,963 to be engineering cost paid for with Capital Project Levy. Project increases by 4% annually, per DOT guidelines. Estimates based on 2024 figures. 3 -Preventive Need/Public Benefit/1-2 Years New Program/Service Pedestrian/ Bike Path that will connect the existing bike path on HWY 42 up the hill into Ephraim. Designed in 2024, engineered in 2025, construction in 2028. People are frequently walking and biking on the shoulder of the highway which is a safety issue. This will extend the HWY 42 trail and hopefully extend into Ephraim. This would be a multi jurisdictional trail that would connect Sister Bay, Ephraim, Fish Creek and Egg Harbor. 20 years Hwy 42 Trail to Ephraim PARKS-28-02 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 ParksParks Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Waterfront Playground Equipment -$ -$ -$ -$ 450,000$ 450,000$ Total -$ -$ -$ -$ 450,000$ 450,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 100,000$ 100,000 $ 100,000 $ 150,000 $ 450,000$ Total -$ 100,000$ 100,000 $ 100,000$ 150,000$ 450,000$ Budget Impact/Other 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Parks Parks and Streets Director Parks Parks Waterfront Play ground Equipment PARKS-28-03 The committee estimated the financial impact to the to be $450,000. However, monies should be sought for design services to ensure the equipment meets users needs and is accessible. Many equipment providers offer grants to help municipalities, and they should be pursued when the village is ready to move forward with the project. Apply $100,000 to the capital project levy 2028 thru 2031. 2 -Improvement Benefit/Desired Want/2-3 Years Replace Worn Out Equipment Inclusive Playground - rubberized base, new equipment. Playground creates a space where all children, regardless of mobility, can play and socialize. Would be placed where existing Waterfront Park playground is located. Equipment could be branded for Sister Bay (ships, scandinavian, vikings, goats, etc) but branded equipment is additional cost. Current equipment is aged and in need of replacement; it is not accessible to all children. Replace with playground accessible by all mobility levels. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Dog Park Renovations -$ -$ 125,000$ -$ -$ 125,000$ Total -$ -$ 125,000$ -$ -$ 125,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source -$ -$ 125,000$ -$ -$ 125,000$ Total -$ -$ 125,000$ -$ -$ 125,000$ Budget Impact/Other Parks and Streets Director Parks Existing reserves from Valerie Davis Estate - $43,011. Reserved dog park donations - $6,989. $25,000 for engineering in 2026 used from these reserves. $100,000 construction cost is an estimate only. Could be funded by donations or Municipal Reimbursement Funds, if approved. 2 -Improvement Benefit/Desired Want/2-3 Years Expanded Service Public has requested that large dogs be separated from small dogs. Facility study indicated that dog park should be relocated. The PPS Committee has discussed a dog park on the Logerquist site. The CORP recommends a new dog park, or dogs be separated. Use funds from the Valerie Davis Estate which were received in 2019. Ms. Davis was a supporter of various humane societies. 20 years Dog Park Renovations PARKS-29-01 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 ParksParks Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Pebble Beach Parking, Restrooms, Overlook -$ 30,000$ 250,000$ -$ -$ 280,000$ Total -$ 30,000$ 250,000$ -$ -$ 280,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ 30,000$ 125,000$ -$ -$ 155,000$ Grants -$ -$ 125,000$ -$ -$ 125,000$ Capital Projects Levy -$ -$ -$ -$ -$ Total -$ 30,000$ 250,000$ -$ -$ 280,000$ Budget Impact/Other Parks and Streets Director Parks Phase I: Engineering and construction of the boardwalk and overlook - $30,000 for engineering was moved back to 2028; $250,000 set aside for construction in 2029. Grant eligible. Phase II: Parking lot and bio swale engineering; construct bio-swale; hard surface lot. Not included in 5 year plan at this time. Bio-swale is grant eligible. Phase III: Toilet and waste management. Not included in 5 year plan at this time. 3 -Preventive Need/Public Benefit/1-2 Years New Program/Service Previous PPS Committee discussed installing ‘boulder benches’, a bike rack, trash receptacle, hard surfacing the north parking lot to prevent degradation of the park and runoff damage, restrooms, and a boardwalk with overlook. At that time research was done on asphalt costs, bio-swale engineering, and grant research. The committee also wanted a pit toilet, and an accessible boardwalk with beach overlook. Preliminary designs were pursued, cost estimates obtained, and conversations with the Land Trust and grantors were pursued. The committee membership then changed, and the project was cancelled, but in early 2025 it was briefly discussed again. Creating a wheelchair accessible boardwalk with a beach overlook was a commitment the village previously made with a gentleman who agreed to donate to the acquisition of the park, provided the village installed a wheelchair accessible boardwalk. To install a wheelchair accessible boardwalk, you need a hard surface parking lot. To install a hard surface, you need to address drainage, which requires a bio-swale. All these amenities require engineering. Although a pit toilet, or any toilet, can be foregone, the park has grown in popularity (now being advertised by the state and land trust on social media) and eventually the village should address how human waste will be managed. 15 years Pebble Beach Parking, Restrooms, Overlook PARKS-29-02 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 ParksParks Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Expenditures (Uses) 2027 2028 2029 2030 2031 Total Hwy 57 Trail - Phase II Expansion -$ -$ 250,000$ 250,000$ Total -$ -$ -$ 250,000$ -$ 250,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ -$ -$ 250,000$ 250,000$ Grants -$ -$ -$ -$ -$ To tal -$ -$ -$ 250,000$ -$ 250,000$ Budget Impact/Other Hwy 57 Trail - Phase II Expansion PARKS-30-01 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service Financial impact to budget - capital levy of $250,000 in 2030. Cost estimate and additional project management would be require d. The trail expansion project would extend multi-use trail access through the Hwy 57 corridor to the edge of the southernmost village limits. Benefits would be include improved safety and additional pedestrian/cylist access. Expansion of the Hwy 57 Trail Project; Connecting trail from Northwoods Drive, through Fieldcrest, to Hwy 57. Description Justification Parks and Streets Director Trail 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 ParksParks Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Misc. Trails -$ -$ 50,000$ 50,000$ 100,000$ Total -$ -$ -$ 50,000$ 50,000$ 100,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ -$ -$ 50,000$ 50,000$ 100,000$ Grants -$ -$ -$ -$ -$ Total -$ -$ -$ 50,000$ 50,000$ 100,000$ Budget Impact/Other Financial impact to budget - capital levy of $50,000 in 2030. Grant eligible. 3 -Preventive Need/Public Benefit/1-2 Years New Program/Service Recreational planning efforts, and downtown redevelopment plans, all discussed a trail through the wetland behind the fire station, to connect to the gravel path between the fire station property’s stormwater pond and Woodcrest Road. This trail would help eliminate congestion, allow pedestrian access to more areas, and meet nature recreation goals in the CORP. In 2023 there were early design efforts and a wetland determination inspection, with a boardwalk plan developed in 2023 by Stantec. The project was then delayed for budgetary purposes. During the 2025 budget process, the village decided to start budgeting annually for trails. It is anticipated this money will be used for the preliminary work needed to eventually pursue grants to help offset costs. The Woodland Trail project needs a wetland determination, engineering, and a wetland permit before the project can even be put to bid and built. Wetland determinations expire, and DNR permits take a long time to obtain (sometimes a year), so the village needs to plan ahead. This is a grant eligible project, but initial work must be done to qualify and to know estimated project costs. This initial work is projected to cost $100,000, dependent on consultants and the engineering firm selected. Construction for the Woodland Trail alone was previously estimated at $905,000. Budgeting annually ensures proper planning, and reserves for grant matches, provided grants are secured prior to the expiration of DNR approvals. Misc. Trails Erik Linczmaier PARKS-31-01 Trail 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Parks Parks PROGRAM/ 2027 2027 CATEGORY PROGRAM/PROJECT PROJECT # Requested Approved Parks Village Hall Painting PARKS-27-01 25,000$ Parks Post Office Painting PARKS-27-02 18,000$ Parks Logerquist Re-Roofing PARKS-27-03 10,000$ Parks Marina Building Restrooms PARKS-27-04 150,000$ Parks HWY 57 Trail PARKS-28-01 86,011$ Parks Hwy 42 Trail to Ephraim PARKS-28-02 -$ Parks Waterfront Playground Equipment PARKS-28-03 -$ Parks Dog Park Renovations PARKS-29-01 -$ Parks Pebble Beach Parking, Restrooms, Overlook PARKS-29-02 -$ Parks Hwy 57 Trail - Phase II Expansion PARKS-30-01 -$ Parks Misc. Trails PARKS-31-01 -$ 289,011 - $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027 RECOMMENDED BUDGET CAPITAL EXPENDITURES VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 255,465.00$ 255,465.00 $ 255,465.00 $ 255,465.00 $ 255,465.00 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 20,000.00$ 90,000.00 $ 75,000.00 $ 151,000.00 $ - $ 336,000.00$ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE -$ - $ - $ 20,000.00$ - $ 20,000.00$ TOTAL SOURCES 20,000$ 90,000 $ 75,000 $ 171,000 $ - $ 356,000.00$ TOTAL AVAILABLE FUNDS 275,465.00$ 345,465.00 $ 330,465.00 $ 426,465.00 $ 255,465.00 $ USES BY CATEGORY Public Works Vehicles & Equipment 20,000.00$ 90,000.00 $ 75,000.00 $ 171,000.00 $ - $ 356,000.00$ TOTAL USES BY CATEGORY 20,000.00$ 90,000.00 $ 75,000.00 $ 171,000.00 $ - $ 356,000.00$ EST. ENDING FUND BALANCE 255,465.00$ 255,465.00 $ 255,465.00 $ 255,465.00 $ 255,465.00 $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 255,465$ 255,465 $ 255,465 $ 255,465 $ 255,465 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 20,000$ 90,000 $ 75,000 $ 151,000 $ - $ 336,000$ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE -$ - $ - $ 20,000$ - $ 20,000$ TOTAL SOURCES 20,000$ 90,000 $ 75,000 $ 171,000 $ - $ 356,000$ TOTAL AVAILABLE FUNDS 275,465$ 345,465 $ 330,465 $ 426,465 $ 255,465 $ USES BY PROGRAM/PROJECT PROGRAM/PROJECT # Boom Flail Mower (Used) VE-27-01 20,000 $ - $ - $ - $ - $ 20,000$ Brush Chipper VE-28-01 - $ 90,000$ - $ - $ - $ 90,000$ 2005 Truck Replacement VE-29-01 - $ - $ 75,000$ - $ - $ 75,000$ 2011 Ranger #2 Replacement VE-30-01 - $ - $ - $ 48,000$ - $ 48,000$ Zero Turn Lawnmower II VE-30-02 - $ - $ - $ 18,000$ - $ 18,000$ 2020 Dump Truck Replacement VE-30-03 - $ - $ - $ 105,000$ - $ 105,000$ TOTAL USES BY PROJECT 20,000$ 90,000 $ 75,000 $ 171,000 $ - $ 336,000$ EST. ENDING FUND BALANCE 255,465$ 255,465 $ 255,465 $ 255,465 $ 255,465 $ Public Works Vehicles & Equipment Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Boom Flail Mower (Used) 20,000$ 20,000$ Total 20,000$ - $ - $ - $ - $ 20,000$ Funding Sources 2027 2022 2023 2024 2025 Total Capital Projects Levy 20,000 $ 20,000$ Total 20,000$ - $ - $ - $ - $ 20,000$ Budget Impact/Other 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Vehicles & Equipment Parks Boom Flail Mower (Used) Parks and Streets Director VE-27-01 Equipment Financial impact to budget --> $20,000 - capital levy. 4 -Critical Need/Obligated/Within 6-12 Months Increase Safety The Town of Gibraltor approved the sale of its Boom Flail and Dually loader tire for their Trackless. The boom can extend its movwe head 13.5 ft. vertically or horizonally. The mower provides a 43.5" cut width. It can cut and mulch up to 2" thick tree branches and saplings. The Dually loader tire will provide enhanced stability while operating the boom flail mower. Improved safety for staff while working along roadways. This equipment will diminish staff exposure to poisonous plants and insects. It will provide a safer step-off point for anyone not driving. This equipment will boost work efficiency for staff. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Brush Chipper -$ $90,000 - $ - $ 90,000$ Total -$ 90,000$ - $ - $ - $ 90,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy - $ $90,000 - $ - $ 90,000$ Total -$ 90,000$ - $ - $ - $ 90,000$ Budget Impact/Other Financial impact to budget - $90,000 - capital levy 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment Replace 2013 Vermeer BC9ODXL Wood Chipper with a Vermeer BC1500 Model or better Brush Chipper which is able to handle larger diameter trees Scheduled Replacement. Current one is to small. To much time spent cutting and not chipping. Parks and Streets Director Equipment Vehicles & Equipment Brush Chipper VE-28-01 15 years VILLAGE OF SISTER BA Y CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION Parks Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total 2005 Truck Replacement -$ - $ 75,000$ - $ - $ 75,000$ Total -$ - $ 75,000$ - $ - $ 75,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ - $ 75,000$ - $ - $ 75,000$ Total -$ - $ 75,000$ - $ - $ 75,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION ParksVehicles & Equipment Parks and Streets Director Vehicle Financial impact to the budget of $75,000 - capital levy. Truck-$55,000. Back up alarm and light bar $2,500. Liftgate- $7,500. Plow- $10,000. 2 -Im provement Benefit/Desired Want/2-3 Years Replace Worn Out Equipment Replace 2005 Chevy pickup truck with a 3/4 ton truck. Regular cab. Truck should have a lift gate, plow, back up alarms, lights, and branding. Truck purchased in 2004. Truck currently runs has start to nickel and dime the department. Truck has had all brake lines replaced and rear differential replaced. It needs new Pitman Arm, Idler arm and Idler bracket. 10 years 2005 Truck Replacement VE-29-01 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total 2011 Ranger #2 Replacement -$ - $ 48,000 $ - $ 48,000$ Total -$ - $ - $ 48,000$ - $ 48,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy - $ - $ - $ 48,000$ - $ 48,000$ Total -$ - $ - $ 48,000$ - $ 48,000$ Budget Impact/Other Financial impact to budget - $48,000 - capital levy 2 -Improvement Benefit/Desired Want/2-3 Years Scheduled Replacement Replace 2011 Ford Ranger with small pickup truck. 14 years old. Would like to replace with another small truck. Good for small spaces, tight turns, pulls lift, manuevers through town during busy time easier. Parks and Streets Director Vehicle Vehicles & Equipment 2011 Ranger #2 Replacement VE-30-01 10 years VILLAGE OF SISTER BA Y CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION Parks Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Zero Turn Lawnmower II -$ 18,000 $ 18,000$ Total -$ - $ - $ 18,000$ - $ 18,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy - $ - $ 18,000$ - $ 18,000$ Total -$ - $ - $ 18,000$ - $ 18,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION ParksVehicles & Equipment Parks and Streets Director Equipment Financial impact to budget - $17,500 - capital levy. Use trade in or sale value of 2020 mower to offset cost or replenish reserve. 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement Professional grade mower. Addition to the mowing fleet. New maintenance program should prolong life and use. Replaces the 2020 mower. Scheduled replacement 5 years Zero Turn Lawnmower II VE-30-02 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total 2020 Dump Truck Replacement -$ - $ - $ 105,000$ - $ 105,000$ Total -$ - $ - $ 105,000$ - $ 105,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy - $ - $ - $ 85,000$ - $ 85,000$ Other Source - $ - $ - $ 20,000$ - $ 20,000$ Total -$ - $ - $ 105,000$ - $ 105,000$ Budget Impact/Other Financial impact to budget - $85,000 - capital levy and $20,000 sale price of the current dump truck. 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement Replace the 2020 Chevy Silverado Dump Truck with a similar truck, but one that runs on gasoline. Truck should have a dump box, plow, back up alarms, lights, and branding. Trade in 2020 or sell and use funds to offset purchase price. Scheduled replacement. Idling is hard on the diesel truck. Truck must be run on the highway regularly to limit issues. Parks and Streets Director Vehicle Vehicles & Equipment 2020 Dump Truck Replacement VE-30-03 10 years VILLAGE OF SISTER BA Y CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION Parks VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 1,066,147.00$ 1,066,147.00 $ 1,066,147.00 $ 1,066,147.00 $ 1,066,147.00 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 100,000.00$ 100,000.00 $ 100,000.00 $ 100,000.00 $ 100,000.00 $ 500,000.00 $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ 1,645,000.00$ - $ - $ - $ 1,645,000.00$ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ 355,000.00$ - $ - $ - $ 355,000.00$ OTHER SOURCE -$ - $ - $ - $ - $ - $ TOTAL SOURCES 100,000.00$ 2,100,000.00$ 100,000.00 $ 100,000.00 $ 100,000.00 $ 2,500,000.00$ TOTAL AVAILABLE FUNDS 1,166,147.00$ 3,166,147.00 $ 1,166,147.00 $ 1,166,147.00 $ 1,166,147.00 $ USES BY CATEGORY Streets 100,000.00 $ 2,100,000.00 $ 100,000.00 $ 100,000.00 $ 100,000.00 $ 2,500,000.00 $ TOTAL USES BY CATEGORY 100,000.00$ 2,100,000.00$ 100,000.00 $ 100,000.00 $ 100,000.00 $ 2,500,000.00$ EST. ENDING FUND BALANCE 1,066,147.00$ 1,066,147.00 $ 1,066,147.00 $ 1,066,147.00 $ 1,066,147.00 $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 1,066,147$ 1,066,147 $ 1,066,147 $ 1,066,147 $ 1,066,147 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 100,000$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ 1,645,000$ - $ - $ - $ 1,645,000$ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ 355,000$ - $ - $ - $ 355,000$ OTHER SOURCE -$ - $ - $ - $ - $ - $ TOTAL SOURCES 100,000$ 2,100,000$ 100,000 $ 100,000 $ 100,000 $ 2,500,000 $ TOTAL AVAILABLE FUNDS 1,166,147$ 3,166,147 $ 1,166,147 $ 1,166,147 $ 1,166,147 $ USES BY PROGRAM/PROJECT PROGRAM/PROJECT # Mill Rd Triangle STREET-27-01 - $ 2,000,000$ - $ - $ - $ 2,000,000$ Yearly Street Improvements STREET-27-02 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 $ Extension of Canterbury Lane East to Woodcrest Road STREET-27-03 - $ - $ - $ - $ - $ - $ Extension of Applewood Road to Woodcrest STREET-27-04 - $ - $ - $ - $ - $ - $ Sidewalk Extension - S Bay Shore Drive STREET-29-01 - $ - $ - $ - $ - $ - $ TOTAL USES BY PROJECT 100,000$ 2,100,000$ 100,000 $ 100,000 $ 100,000 $ 2,500,000 $ EST. ENDING FUND BALANCE 1,066,147$ 1,066,147 $ 1,066,147 $ 1,066,147 $ 1,066,147 $ Streets Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Mill Rd Triangle 2,000,000$ - $ - $ - $ 2,000,000$ Total -$ 2,000,000$ - $ - $ - $ 2,000,000$ Funding Sources 2027 2028 2029 2030 2031 Total Bond Proceeds 1,645,000 $ - $ - $ - $ 1,645,000$ Premier Resort Area Tax 355,000$ - $ - $ - $ 355,000$ Total -$ 2,000,000$ - $ - $ - $ 2,000,000$ Budget Impact/Other 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Streets Streets Mill Rd Triangle Parks and Streets Director STREET-27-01 Streets Engineering in 2025-2026; construction in 2027. Bid off an old estimate and project may be higher than expected. $350,000 + interest earned in PRAT Funds in each of 2025 and 2026, the remaining will need to be bond proceeds. 4 -Critical Need/Obligated/Within 6-12 Months Scheduled Replacement Completion of the Mill Rd triangle - Maple, Bluffside, Parkview and Parkview. Installation/repair of storm sewer. Curb and gutter. Sidewalks where possible. Examine parking considerations to maximize spaces and traffic flow. Storm sewer is partially complete but not connected. All of the connecting roads have large potholes, cracks, etc. Mill Rd Triangle is a main corridor for pedestrian traffic and sidewalks would help keep people out of the roadway. Road ratings are between 2 and 4, depending on the section, which is a rating of very poor to fair. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Yearly Street Improvements 100,000$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000$ Total 100,000$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 $ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 100,000$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000$ Total 100,000$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 $ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 StreetsStreets Parks and Streets Director Streets Financial impact to budget of $100,000 per year from 2027-2031 to be covered by Capital Project Levy. 5 -Mandated/Mission Driven/Immediate Need Scheduled Replacement The 2027 Yearly Street Improvement budget is to be approved by the Village Board. The PPS Committee has decided the 2026 allocation shall go to Koessl Lane: whole Rd- Mill and Pave 2' shouldering gravel. Estimated price in 2024-$43,505.00. Estimated price for 2026: $47,529.00. Estimated price for 2027: $50,030.00. Cardinal Court: section of road- Mill and Pave 2' shoulding gravel. Paving will start at Bluebird intersection run north around cul-de-sac. The estimated price in 2024 is $42,000.Estimated price for 2026: $45,885. The estimated price for 2027 is $48,300.00. Plan not approved by the board of trustees in 2025. Creating yearly street improvement budget to be utilized to make repair improvements to selected streets such as Sunset Drive: section just east of S. Spring Rd to Woodcrest Rd - 2024 pricing wedge and overlay $35,466, pulverize and pave $40,694.00, Mill and pave $48,912.00. Little Sister: Road section golf Rd intersection north till terminus- 2024 pricing wedge and overlay $59,697.00, pulverize and pave $79,000, mill and pave $98,000 , Cardinal Court: whole road- 2024 pricing wedge and overlay $42,000.00, pulverize and pave $60,000.00 mill and pave $73,000.00. Koessl Lane: Whole Rd-2024 pricing wedge and overlay $33,463, pulverize and pave $38,638, mill and pave $43,505. Cherrywood Court: whole Rd 2024 pricing wedge and overlay $37,828.00 pulverize and pave $43,997.00 mill and pave $51,333.00. Add 15% to 2024 totals for a 2027 estimated price. 20 years Yearly Street Improvements STREET-27-02 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Extension of Canterbury Lane East to Woodcrest Road -$ - $ -$ Total -$ - $ - $ - $ - $ - $ Funding Sources 2027 2028 2029 2030 2031 Total General Fund Levy -$ - $ -$ Total -$ - $ - $ - $ - $ - $ Budget Impact/Other 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement Parks and Streets Director Streets Streets Extension of Canterbury Lane East to Woodcrest Road STREET-27-03 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Streets Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Extension of Applewood Road to Woodcrest -$ Total -$ - $ - $ - $ - $ - $ Funding Sources 2027 2028 2029 2030 2031 Total -$ Total -$ - $ - $ - $ - $ - $ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 StreetsStreets Parks and Streets Director Streets 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement 20 years Extension of Applewood Road to Woodcrest STREET-27-04 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Expenditures (Uses) 2027 2028 2029 2030 2031 Total Sidewalk Extension - S Bay Shore Drive -$ Total -$ - $ - $ - $ - $ - $ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ Total -$ - $ - $ - $ - $ - $ Budget Impact/Other Budget consideration has not yet been evaluated. Additional engineering will be required; evaluate this project in 2027-2028. Description Sidewalk expansion (approximately 960 ft.) on S Bay Shore Drive from Sister Bluff Condo Rd to N Highland Road. The proposed project would expand pedestrian access further along the corridor. Current pedestrian access for S Bay Shore Drive ends at Sister Bluff Condo Rd. Justification Expanding pedestrian access improves safety. 2 -Im provement Benefit/Desired Want/2-3 Years Expanded Service Sidewalk Extension - S Bay Shore Drive Parks and Streets Directo r STREET-29-01 Streets 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Streets Streets VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE -$ - $ - $ - $ - $ FUNDING SOURCES CAPITAL PROJECTS LEVY 10,500.00$ 15,000.00 $ 2,500.00 $ 17,500.00 $ 3,000.00 $ 48,500.00 $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE 10,500.00$ 15,000.00 $ 2,500.00 $ 17,500.00 $ 3,000.00 $ 48,500.00 $ TOTAL SOURCES 21,000.00$ 30,000.00 $ 5,000.00 $ 35,000.00 $ 6,000.00 $ 97,000.00 $ TOTAL AVAILABLE FUNDS 21,000.00$ 30,000.00 $ 5,000.00 $ 35,000.00 $ 6,000.00 $ USES BY CATEGORY Library 21,000.00$ 30,000.00 $ 5,000.00 $ 35,000.00 $ 6,000.00 $ 97,000.00 $ TOTAL USES BY CATEGORY 21,000.00$ 30,000.00 $ 5,000.00 $ 35,000.00 $ 6,000.00 $ 97,000.00 $ EST. ENDING FUND BALANCE -$ - $ - $ - $ - $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE -$ - $ - $ - $ - $ FUNDING SOURCES CAPITAL PROJECTS LEVY 10,500$ 15,000 $ 2,500 $ 17,500 $ 3,000 $ 48,500 $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE 10,500$ 15,000 $ 2,500 $ 17,500 $ 3,000 $ 48,500 $ TOTAL SOURCES 21,000$ 30,000 $ 5,000 $ 35,000 $ 6,000 $ 97,000 $ TOTAL AVAILABLE FUNDS 21,000$ 30,000 $ 5,000 $ 35,000 $ 6,000 $ USES BY PROGRAM/PROJECT PROGRAM/PROJECT # Cement Step Work LB-27-01 6,000 $ - $ - $ - $ - $ 6,000$ Restripe Parking Lot LB-27-02 5,000 $ - $ - $ - $ - $ 5,000$ Interior Painting - Lower Walls LB-27-03 10,000 $ - $ - $ - $ - $ 10,000$ Exterior Painting LB-28-01 - $ 20,000$ - $ - $ - $ 20,000$ New Tech Patio Awning LB-28-02 - $ 10,000$ - $ - $ - $ 10,000$ Sound Reduction Panels LB-29-01 - $ - $ 5,000$ - $ - $ 5,000$ Carpeting LB-30-01 - $ - $ - $ 35,000$ - $ 35,000$ Replace Sail Shades LB-31-01 - $ - $ - $ - $ 6,000$ 6,000 $ TOTAL USES BY PROJECT 21,000$ 30,000 $ 5,000 $ 35,000 $ 6,000 $ 97,000 $ EST. ENDING FUND BALANCE -$ - $ - $ - $ - $ Library Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Cement Step Work 6,000$ - $ - $ - $ - $ 6,000$ Total 6,000$ - $ - $ - $ - $ 6,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 3,000$ - $ - $ - $ 3,000$ Other Source 3,000 $ - $ - $ - $ 3,000$ Total 3,000$ - $ - $ - $ - $ 3,000$ Budget Impact/Other Financial impact to budget - $6,000 with $3,000 covered by capital levy and remaining $3,000 covered by Town of Liberty Grove. 4 -Critical Need/Obligated/Within 6-12 Months Increase Safety Replace front steps Original corners/crevasses missing cement Cement Step Work Library Director LB-27-01 Library 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Library Library Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: \ Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Restripe Parking Lot 5,000$ 5,000$ Total 5,000$ - $ - $ - $ - $ 5,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 2,500 $ 2,500$ Other Source 2,500 $ Total 2,500$ - $ - $ - $ - $ 2,500$ Budget Impact/Other Financial impact to budget - $5,000 with $2,500 covered by capital levy and remaining $2,500 covered by Town of Liberty Grove. 4 -Critical Need/Obligated/Within 6-12 Months Replace Worn Out Equipment Restripe and seal coat the parking lot. Some areas need patching to surface. Lines and handicap spot need new stripping. Restripe Parking Lot Library Director LB-27-02 Library 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Library Library Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Interior Painting - Lower Walls 10,000$ - $ - $ - $ - $ 10,000$ Total 10,000$ - $ - $ - $ - $ 10,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 5,000$ - $ - $ - $ - $ 5,000$ Other Source 5,000 $ - $ - $ - $ - $ 5,000$ Total 10,000$ - $ - $ - $ - $ 10,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 LibraryLibrary Library Director Library Financial impact to budget - $10,000 in 2026 with $5,000 to be covered by capital levy and $5,000 covered by the Town of Liberty Grove. 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment Repaint interior, lower walls Paint needs touch ups in many areas, bathrooms repainted 2 years ago. Was $5,000 now $10,000. 10 years Interior Painting - Lower Walls LB-27-03 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Exterior Painting -$ 20,000$ - $ - $ - $ 20,000$ Total -$ 20,000$ - $ - $ - $ 20,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ 10,000$ - $ - $ - $ 10,000$ Other Source - $ 10,000$ - $ - $ - $ 10,000$ Total -$ 10,000$ - $ - $ - $ 10,000$ Budget Impact/Other Financial impact to budget - $20,000 in 2028 to be covered by $10,000 capital levy with remaining $10,000 to be covered by Town of Liberty Grove. 1 -Maintain/Public Want/Greater than 3 Years Replace Worn Out Equipment Repaint the exterior of the building and perform some repairs on the building Originally quoated at $10,000 but now $20,000 Exterior Painting Library Director LB-28-01 Library 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Library Library Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total New Tech Patio Awning -$ 10,000$ - $ - $ 10,000$ Total -$ 10,000$ - $ - $ - $ 10,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ 5,000$ - $ - $ - $ 5,000$ Other Source - $ 5,000$ - $ - $ - $ 5,000$ Total -$ 5,000$ - $ - $ - $ 5,000$ Budget Impact/Other Financial impact to budget - $10,000 with $5,000 to be covered by capital levy and $5,000 covered by the Town of Liberty Grove. 2 -Improvement Benefit/Desired Want/2-3 Years Replace Worn Out Equipment New Tech Patio Awning Replace sailshade on building-Sunsetter motorized 20ft wide by 10ft length. Library Director Library Library New Tech Patio Awning LB-28-02 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Library Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Sound Reduction Panels -$ 5,000 $ - $ - $ 5,000$ Total -$ - $ 5,000$ - $ - $ 5,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ - $ 2,500$ - $ - $ 2,500$ Other Source - $ - $ 2,500$ - $ - $ 2,500$ Total -$ - $ 5,000$ - $ - $ 5,000$ Budget Impact/Other Financial impact to budget - $5,000 in 2029, with $2,500 to be covered by capital levy and $2,500 covered by the Town of Liberty Grove. 2 -Improvement Benefit/Desired Want/2-3 Years Current Equipment Obsolete Sound Reduction Panels Sound Reduction Panels needed in children's area, conference room and possibly other areas due to high open ceillings. Library Director Library Library Sound Reduction Panels LB-29-01 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Library Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Carpeting -$ - $ - $ 35,000$ - $ 35,000$ Total -$ - $ - $ 35,000$ - $ 35,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ - $ - $ 17,500$ - $ 17,500$ Other Source - $ - $ - $ 17,500$ - $ 17,500$ Total -$ - $ - $ 17,500$ - $ 17,500$ Budget Impact/Other Financial impact to budget - $35,000 in 2030 with $17,500 to be covered by capital levy and $17,500 covered by the Town of Liberty Grove. 2 -Improvement Benefit/Desired Want/2-3 Years Replace Worn Out Equipment Carpeting Carpeting Library Director LB-30-01 Library 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Library Library Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Replace Sail Shades 6,000$ 6,000$ Total -$ - $ - $ - $ 6,000$ 6,000 $ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 3,000$ 3,000$ Other Source 3,000$ 3,000$ Total -$ - $ - $ - $ 3,000$ 3,000 $ Budget Impact/Other Financial impact to budget - $6,000 in 2031 with $3,000 to be covered by capital levy and $3,000 covered by the Town of Liberty Grove. 1 -Maintain/Public Want/Greater than 3 Years Replace Worn Out Equipment Replace sail shades; two options available - 1) Sunsetter manual, prince is without taxes or installation ($5,475); and 2.) Sunsetter Motorized 20ft wide by 10' long ($5,775). Replace Sail Shades Library Director LB-31-01 Library 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2023-2027 Library Library VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 100,000.00$ 200,000.00 $ 300,000.00 $ 300,000.00 $ 400,000.00 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 100,000$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE -$ - $ - $ - $ - $ - $ TOTAL SOURCES 100,000$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 $ TOTAL AVAILABLE FUNDS 200,000$ 300,000 $ 400,000 $ 400,000 $ 500,000 $ USES BY CATEGORY Ice Rink - $ - $ - $ - $ 500,000$ 500,000 $ TOTAL USES BY CATEGORY -$ - $ - $ - $ 500,000$ 500,000 $ EST. ENDING FUND BALANCE 200,000$ 300,000 $ 400,000 $ 400,000 $ - $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 100,000$ 200,000 $ 300,000 $ 300,000 $ 400,000 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 100,000$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE -$ - $ - $ - $ - $ - $ TOTAL SOURCES 100,000$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 $ TOTAL AVAILABLE FUNDS 200,000$ 300,000 $ 400,000 $ 400,000 $ 500,000 $ USES BY PROGRAM/PROJECT PROGRAM/PROJECT # Community Center-Warming House IR-27-01 - $ - $ - $ - $ 500,000$ 500,000 $ TOTAL USES BY PROJECT -$ - $ - $ - $ 500,000$ 500,000 $ EST. ENDING FUND BALANCE 200,000$ 300,000 $ 400,000 $ 400,000 $ - $ Ice Rink Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Community Center-Warming House -$ - $ - $ - $ 500,000$ 500,000$ Total -$ - $ - $ - $ 500,000$ 500,000 $ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 100,000$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000$ Total 100,000$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 $ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Ice RinkIce Rink Ice Rink Manager Facilities Financial Impact to budget of $500,000. 1 -Maintain/Public Want/Greater than 3 Years Expanded Service Expansion and renovation of the warming house for the ice rink. Expanded concessions and storage facility, social space. 20 years Community Center-Warming House IR-27-01 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 1,013,144$ 1,013,144 $ 1,013,144 $ 1,013,144 $ 1,013,144 $ FUNDING SOURCES CAPITAL PROJECTS LEVY -$ - $ - $ - $ - $ - $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE 585,000$ 50,000 $ 50,000 $ 72,500 $ 180,000 $ 937,500 $ TOTAL SOURCES 585,000$ 50,000 $ 50,000 $ 72,500 $ 180,000 $ 937,500 $ TOTAL AVAILABLE FUNDS 1,598,144$ 1,063,144 $ 1,063,144 $ 1,085,644 $ 1,193,144 $ USES BY CATEGORY Water 585,000$ 50,000 $ 50,000 $ 72,500 $ 180,000 $ 937,500 $ TOTAL USES BY CATEGORY 585,000$ 50,000 $ 50,000 $ 72,500 $ 180,000 $ 937,500 $ EST. ENDING FUND BALANCE 1,013,144$ 1,013,144 $ 1,013,144 $ 1,013,144 $ 1,013,144 $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 1,013,144$ 1,013,144 $ 1,013,144 $ 1,013,144 $ 1,013,144 $ FUNDING SOURCES CAPITAL PROJECTS LEVY -$ - $ - $ - $ - $ - $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE 585,000$ 50,000 $ 50,000 $ 72,500 $ 180,000 $ 937,500 $ TOTAL SOURCES 585,000$ 50,000 $ 50,000 $ 72,500 $ 180,000 $ 937,500 $ TOTAL AVAILABLE FUNDS 1,598,144$ 1,063,144 $ 1,063,144 $ 1,085,644 $ 1,193,144 $ USES BY PROGRAM/PROJECT PROGRAM/PROJECT #: Annual Meter Replacement WATER-27-01 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 $ Well No. 3 Rebuild/ Inspection WATER-27-02 30,000 $ - $ - $ - $ - $ 30,000$ Booster Pump Replacement WATER-27-03 75,000 $ - $ - $ - $ - $ 75,000$ PRV Installation WATER-27-04 150,000 $ - $ - $ - $ - $ 150,000$ HWY 57 Water Extension WATER-27-05 280,000 $ - $ - $ - $ - $ 280,000$ 2020 Truck Replacement WATER-30-01 - $ - $ - $ 22,500$ - $ 22,500$ Water Tower Painting WATER-31-01 - $ - $ - $ - $ 130,000$ 130,000 $ TOTAL USES BY PROJECT 585,000$ 50,000 $ 50,000 $ 72,500 $ 180,000 $ 937,500 $ EST. ENDING FUND BALANCE 1,013,144$ 1,013,144 $ 1,013,144 $ 1,013,144 $ 1,013,144 $ Water Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Annual Meter Replacement 50,000$ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000$ Total 50,000$ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 $ Funding Sources 2027 2028 2029 2030 2031 Total Other Source 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000$ Total 50,000$ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 $ Budget Impact/Other Financial Impact to water fund of $50,000. Funding from operating funds, annually. 5 -Mandated/Mission Driven/Immediate Need Scheduled Replacement Meter replacement per schedule and new meters for expanded services. New meters for planned developments and to replace worn or broken meters. Capitalized, despite individual costs and pieces being less than $5000. Meter replacement due to age, disrepair, and new meters for new builds.10 year replacement cycle on all 3/4" meters. Also in the process of upgrading transmitters to cellular capabilities as part of the 10 year meter replacement cycle. Annual Meter Replacement Utility Director WATER-27-01 Equipment 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Well No. 3 Rebuild/ Inspection 30,000$ - $ - $ - $ - $ 30,000$ Total 30,000$ - $ - $ - $ - $ 30,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source 30,000 $ - $ - $ - $ - $ 30,000$ Total 30,000$ - $ - $ - $ - $ 30,000$ Budget Impact/Other 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water Well No. 3 Rebuild/ Inspection Utilit y Director WATER-27-02 Equipment Financial impact to budget - $30,000 in 610-61500-369-602. Replacement funds will be moved to operating funds to cover the cost of the rebuild. Funds will be spent in either 2026 or 2027, depending on project coordination with contractor. 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacement Part of the DNR's required maintenance schedule is to rebuild wells every 10 years. Last completed in 2015. Maintenance item. Planned and budgetedfor 2026 but based on potential contractor scheduling timeframe, carrying forward to 2027 in case project contractor cannot schedule/coordinate work before the end of 2026. Part of regular maintenance schedule. Well No. 3 works harder than the other two wells which will likely result in more cost for replacements of impellors, screen, motor repair, etc. Well 3 has never been chemically rehabilitated, recommend chemical rehabiliation if there is significant biofilm buildup. Cost of potential chemical treatment included. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Booster Pump Replacement 75,000$ 75,000$ Total 75,000$ - $ - $ - $ - $ 75,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source 75,000 $ 75,000$ Total 75,000$ - $ - $ - $ - $ 75,000$ Budget Impact/Other Financial impact of $0. Funding from water replacement funds - $75,000 1 -Maintain/Public Want/Greater than 3 Years Replace Worn Out Equipment Replace booster pumps at Well 2 with two Gould's 20 hp e-SV Multistage pumps . Booster pumps are original and have never been replaced. Current motors have a history of operational problems. Moving from 2026 to 2027. Booster Pump Replacement Utility Director WATER-27-03 Equipment 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total PRV Installation 150,000$ 150,000$ Total 150,000$ - $ - $ - $ - $ 150,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source 150,000 $ 150,000$ Total 150,000$ - $ - $ - $ - $ 150,000$ Budget Impact/Other New infrastracture cost cannot come out from replacement funds-capital contribution. 3 -Preventive Need/Public Benefit/1-2 Years New Program/Service A new PRV needs to be installed to reduce high water distribution system pressures on Little Sister Road. A new PRV should be installed on S Bayshore to regulate pressures on that side of the system. Moving project out from 2026 to 2027. Location/engineering for install still needs to be completed and identified. Reduce pressure PRV Installation Utility Director WATER-27-04 Equipment 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total HWY 57 Water Extension 280,000$ - $ 280,000$ Total 280,000$ - $ - $ - $ - $ 280,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source 280,000 $ - $ 280,000$ Total 280,000$ - $ - $ - $ - $ 280,000$ Budget Impact/Other New infrastracture cost cannot come out from replacement funds-capital contribution. OPC for erosion control, restoration split between Water and Collection ($226,300 estimated total, Water side to fund $113,150). Water pipe and appertuences estimate is $155,700. Total estimated cost to water fund would total $268,850. 1 -Maintain/Public Want/Greater than 3 Years Expanded Service Extend water service to the Deviley property. Extend water main as well as service laterals to the Deviley property, and the patio property and continue extension to Northwoods Dr by the Veterinary Clinic. Public desire/infrastructure install desired prior to HWY 57 trail install. HWY 57 Water Extension Utilit y Director WATER-27-05 Equipment 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total 2020 Truck Replacement -$ - $ 22,500 $ 22,500$ Total -$ - $ - $ 22,500$ - $ 22,500$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source - $ - $ 22,500 $ 22,500$ Total -$ - $ - $ 22,500$ - $ 22,500$ Budget Impact/Other 10 years CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water 2020 Truck Replacement Utility Director WATER-30-01 Vehicle Financial impact to budget of $0. Remaining source of funds from water replacement funds - $22,500. 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement Replace the 2020 Chevy Silverado with a similar truck, must be set up for meter reading. Trade in 2020 truck or sell and use funds to offset purchase price. Scheduled Replacement YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Water Well 1 Rehabilitation 2036 4 - Future Scheduled Replacement $15,000 Water Well 2 Rehabilitation 2036 4 - Future Scheduled Replacement $35,000 Water Well 3 Rehabilitation 2036 4 - Future Scheduled Replacement $35,000 Budget Funding Totals $85,000 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD PROGRAM/PROJECT VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING REPL FUND BALANCE 2,390,868.00$ 2,390,868.00 $ 2,390,868.00 $ 2,390,868.00 $ 2,390,868.00 $ FUNDING SOURCES CAPITAL PROJECTS LEVY -$ - $ 8,900,000$ - $ - $ 8,900,000$ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ 8,900,000$ - $ - $ 8,900,000$ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE 12,000$ 10,000 $ 2,876,500$ 67,000 $ 72,000 $ 3,049,500$ TOTAL SOURCES 12,000$ 10,000 $ 20,676,500$ 67,000 $ 72,000 $ 20,849,500$ TOTAL AVAILABLE FUNDS 2,402,868$ 2,400,868 $ 23,067,368 $ 2,457,868 $ 2,462,868 $ USES BY CATEGORY WWTP 12,000 $ 10,000 $ 20,676,500$ 67,000 $ 72,000 $ 20,849,500$ TOTAL USES BY CATEGORY 12,000$ 10,000 $ 20,676,500$ 67,000 $ 72,000 $ 20,849,500$ EST. ENDING FUND BALANCE 2,390,868$ 2,390,868 $ 2,390,868 $ 2,390,868 $ 2,390,868 $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING REPL FUND BALANCE 2,390,868$ 2,390,868 $ 2,390,868 $ 2,390,868 $ 2,390,868 $ FUNDING SOURCES CAPITAL PROJECTS LEVY -$ - $ 8,900,000$ - $ - $ 8,900,000$ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ 8,900,000$ - $ - $ 8,900,000$ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE 12,000$ 10,000 $ 2,876,500$ 67,000 $ 72,000 $ 3,037,500$ TOTAL SOURCES 12,000$ 10,000 $ 20,676,500$ 67,000 $ 72,000 $ 20,837,500$ TOTAL AVAILABLE FUNDS 2,402,868$ 2,400,868 $ 23,067,368 $ 2,457,868 $ 2,462,868 $ USES BY PROGRAM/PROJECT PROGRAM/PROJECT # BOD Incubator WWTP-27-01 12,000 $ - $ - $ - $ - $ 12,000$ UV Light Replacement WWTP-28-01 - $ 10,000$ - $ 10,000$ - $ 20,000$ Aeration-Flow Equal Tank WWTP-29-01 - $ - $ 295,400$ - $ - $ 295,400$ Aeration-Oxidation Ditch WWTP-29-02 - $ - $ 2,113,500$ - $ - $ 2,113,500$ Clarifier Cover WWTP-29-03 - $ - $ 296,800$ - $ - $ 296,800$ WAS Pump 2 WWTP-29-04 - $ - $ 170,800$ - $ - $ 170,800$ Sludge System (Dryer or Reed Beds) WWTP-29-05 - $ - $ 17,800,000$ - $ - $ 17,800,000$ Tuttnauer- Digital Autoclave Model #2340M WWTP-30-01 - $ - $ - $ 12,000$ - $ 12,000$ 2020 Truck Replacement WWTP-30-02 - $ - $ - $ 45,000$ - $ 45,000$ Lakeside Screen Grit WWTP-31-01 - $ - $ - $ - $ 60,000$ 60,000 $ Rosemount 8750WA Magnetic Flowmeter from WWTP-31-02 - $ - $ - $ - $ 12,000$ 12,000 $ TOTAL USES BY PROJECT 12,000$ 10,000 $ 20,676,500$ 67,000 $ 72,000 $ 20,837,500$ EST. ENDING FUND BALANCE 2,390,868$ 2,390,868 $ 2,390,868 $ 2,390,868 $ 2,390,868 $ WWTP Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 2032 Total BOD Incubator 12,000$ - $ - $ - $ - $ - $ 12,000$ Total 12,000$ - $ - $ - $ - $ - $ 12,000$ Funding Sources 2027 2028 2029 2030 2031 2032 Total Other Source 12,000 $ - $ - $ - $ - $ - $ 12,000$ Total 12,000$ - $ - $ - $ - $ - $ 12,000$ Budget Impact/Other Financial impact to budget of $0. Remaining source of funds from wastewater replacement funds - $12,000. 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement Replace Thermo Scientific Precision Incubator purchased in 2017 Scheduled replacement - 10 year life BOD Incubator Utility Director WWTP-27-01 Equipment 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total UV Light Replacement -$ 10,000$ - $ 10,000$ - $ 20,000$ Total -$ 10,000$ - $ 10,000$ - $ 20,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source - $ 10,000$ - $ 10,000$ - $ 20,000$ Total -$ 10,000$ - $ 10,000$ - $ 20,000$ Budget Impact/Other Financial impact to budget of $0. Funds from WWTP replacement funds - $10,000 every two years. 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment Purchase 25 new lights for the UV disinfection system (24 bulbs for the system and 1 spare). Each bulb costs $400. Lights should be replaced around every 2 years, when the maximum lamp hours have been exceeded. UV Light Replacement Utilit y Director WWTP-28-01 Equipment 2 years CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Aeration-Flow Equal Tank 295,400$ 295,400$ Total -$ - $ 295,400$ - $ - $ 295,400$ Funding Sources 2027 2028 2029 2030 2031 Total 20,676,500$ Other Source 295,400 $ 295,400$ Total -$ - $ 295,400$ - $ - $ 295,400$ Budget Impact/Other 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP Aeration-Flow Equal Tank Utility Director WWTP-29-01 Equipment ASK: Can replacement funds be used for this if the current aeration system will be replaced? Different system but still same function of aeration. If so, financial impact to budget $0-replacement funds. 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service Mixing system for flow equalization tank. System includes six nozzles on two headers mounted on the floor of the tank. The nopzzles utilize air from a compressor to generate large bubbles that travel from the floor of the tank to the surface. The nozzles induce a bottom-up mixing pattern in the tank. Additional mixing system needed to properly aerate flow equalization tank. Current aeration system sites roughly 10 ft above the lowest point of the floor in the tank. This leaves a significant volume that is not aerated or mixed, expecially when the tank is drawn down below the diffusers. This system could be mounted to the floor of the tank, allowing constant aeration if the tank is being utilized. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Aeration-Oxidation Ditch 2,113,500$ 2,113,500$ Total -$ - $ 2,113,500$ - $ - $ 2,113,500$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source 2,113,500 $ 2,113,500$ Total -$ - $ 2,113,500$ - $ - $ 2,113,500$ Budget Impact/Other 20 Years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP Aeration-Oxidation Ditch Utility Director WWTP-29-02 Equipment ASK: Can replacement funds be used for this if the current aeration system will be replaced? Different system but still same function of aeration. If so, financial impact to budget $0-replacement funds. 2 -Improvement Benefit/Desired Want/2-3 Years Improve Policies/Procedures Fine bubble diffuser system with submersible mixers to improve mixing and aeration in oxidation ditch. Improve mixing and aeration in the oxidation ditch. Have had a lot of problems with the current aerators shaft/motor/bearings. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Clarifier Cover 296,800$ 296,800$ Total -$ - $ 296,800$ - $ - $ 296,800$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 296,800 $ 296,800$ Total -$ - $ 296,800$ - $ - $ 296,800$ Budget Impact/Other 20 Years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP Clarifier Cover Utility Director WWTP-29-03 Equipment-Structure New addition-capital improvement 2 -Improvement Benefit/Desired Want/2-3 Years Improve Policies/Procedures East clarifier does not currently have a cover. In the future, a cover would allow us to utilize the second clarifier in the winter months. Allow us to utilize the second clarifier in the winter. Cover will be need to keep the tank from freezing. Would also be helpful in the summer to reduce algae growth in the tank. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total WAS Pump 2 170,800$ 170,800$ Total -$ - $ 170,800$ - $ - $ 170,800$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy 170,800 $ 170,800$ Total -$ - $ 170,800$ - $ - $ 170,800$ Budget Impact/Other 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP WAS Pump 2 Utility Director WWTP-29-04 Equipment New addition-capital improvement 2 -Improvement Benefit/Desired Want/2-3 Years Expanded Service Add second WAS pump with all necessary piping to allow us to pull WAS off of both clarifiers at the same time (currently can only utilize 1 clarifier and 1 WAS pump) Would allow us to have both clarifiers online during the summer to slow flow/settling down during those high flow "peak" times. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 2032 Total Sludge System (Dryer or Reed Beds) -$ - $ 17,800,000$ - $ - $ 17,800,000$ Total -$ - $ 17,800,000$ - $ - $ - $ 17,800,000$ Funding Sources 2027 2028 2029 2030 2031 2032 Total Grants - $ - $ 8,900,000$ - $ - $ - $ 8,900,000$ Capital Projects Levy - $ - $ 8,900,000$ - $ - $ - $ 8,900,000$ Total -$ - $ 8,900,000$ - $ - $ - $ 8,900,000$ Budget Impact/Other 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP Sludge System (Dryer or Reed Beds) Utility Director WWTP-29-05 Equipment Financial impact to budget of $8,900,000 from capital improvement for the dryer system, $8,900,000 in grant funds from DNR or USDA. If not funded in part by grants, project may be pushed back or alternative funding will be addressed. Reed bed system would cost roughly $4,334,100. Option still needs to be selected so largest expense is currently planned until that selection is completed. 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service A sludge dryer system would make our sludge into class A biosolids. They have the ability to turn sludge into 90% solids, and significantly decrease the needed storage space of the sludge, it also means we have less volume to dispose of. The product would become dry biosolids that could be transported to a landfill for disposal. McMahon completed a Feasibility Study in which three options were identified for sludge disposal (Class A Biosolids, Reed Beds, Contractual Agreement with Sturgeon Bay Utilities). At this time, the largest expense is being budgeted for. The dryer system opinion of probable cost was $17,800,000. Reed Beds cost including the other northern Door County WWTP facilities sludge loadings would be $4,334,100. Option needs to be selected. Currently we are hauling all of our sludge to NEW Water for further treatment and disposal. This is expensive and also not always a dependable way to dispose of sludge. We are relying on when another facility room for the sludge and not when we need to get rid of it. In 2025 and 2026, we had to haul to NEW Water due to an upgrade at the Sturgeon Bay WWTP. NEW Water made it very clear that the approval is temporary, not indefinite. SBUs upgrade has been delayed so the future of Sister Bays sludge disposal is unknown. Another facility may have to be secured if NEW Water cuts us off. With EPA & DNR PFAs regulations that are starting to be discussed and implemented for regulating PFAs concentrations in land applied sludge, the Village needs to secure a feasible and cost effective option for sludge disposal, as well as getting ahead of the incoming PFAs restrictions. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 2032 Total Tuttnauer- Digital Autoclave Model #2340M -$ - $ - $ 12,000$ - $ - $ 12,000$ Total -$ - $ - $ 12,000$ - $ - $ 12,000$ Funding Sources 2027 2028 2029 2030 2031 2032 Total Other Source - $ - $ - $ 12,000$ - $ - $ 12,000$ Total -$ - $ - $ 12,000$ - $ - $ 12,000$ Budget Impact/Other Financial impact to budget of $0. Remaining source of funds from water replacement funds - $12,000. 2 -Improvement Benefit/Desired Want/2-3 Years Scheduled Replacement Replacement of Tuttnauer-Digital Autoclave. Scheduled Replacement Tuttnauer- Digital Autoclave Model #2340 Utility Director WWTP-30-01 Equipment 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 2032 Total 2020 Truck Replacement -$ - $ - $ 45,000$ - $ - $ 45,000$ Total -$ - $ - $ 45,000$ - $ - $ 45,000$ Funding Sources 2027 2028 2029 2030 2031 2032 Total Other Source - $ - $ - $ 45,000$ - $ - $ 45,000$ Total -$ - $ - $ 45,000$ - $ - $ 45,000$ Budget Impact/Other 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP 2020 Truck Replacement Utility Director WWTP-30-02 Vehicle Financial impact to budget of $0. Remaining source of funds from water replacement funds - $45,000. 2 -Improvement Benefit/Desired Want/2-3 Years Scheduled Replacement Replace the 2020 Chevy Silverado 2500 with a truck of similar size. Amount below is for this fund's portion of the truck only. Total cost of the truck is $75,000. Trade in 2020 or sell and use funds to offset purchase price. Scheduled Replacement Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Lakeside Screen Grit -$ - $ - $ - $ 60,000$ 60,000$ Total -$ - $ - $ - $ 60,000$ 60,000 $ Funding Sources 2027 2028 2029 2030 2031 Total Other Source - $ - $ - $ - $ 60,000$ 60,000$ Total -$ - $ - $ - $ 60,000$ 60,000 $ Budget Impact/Other Replacement funds 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacement Lakeside Screen Grit Utility Director WWTP-31-01 Equipment 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Rosemount 8750WA Magnetic Flowmete -$ - $ - $ - $ 12,000$ 12,000$ Total -$ - $ - $ - $ 12,000$ 12,000 $ Funding Sources 2027 2028 2029 2030 2031 Total Other Source - $ - $ - $ - $ 12,000$ 12,000$ Total -$ - $ - $ - $ 12,000$ 12,000 $ Budget Impact/Other 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP Rosemount 8750WA Magnetic Flowmeter from Utility Director WWTP-31-02 Equipment Replacement funds 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacement Scheduled replacement of flow meter. Scheduled replacement VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 375,763$ 375,763 $ 375,763 $ 375,763 $ 369,763 $ FUNDING SOURCES CAPITAL PROJECTS LEVY -$ - $ - $ - $ - $ - $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE 1,536,000$ 700,000 $ 22,000 $ 6,000 $ - $ 2,264,000$ TOTAL SOURCES 1,536,000$ 700,000 $ 22,000 $ 6,000 $ - $ 2,264,000$ TOTAL AVAILABLE FUNDS 1,911,763$ 1,075,763 $ 397,763 $ 381,763 $ 369,763 $ USES BY CATEGORY Collection 1,536,000 $ 700,000 $ 22,000 $ 6,000 $ - $ 2,264,000$ TOTAL USES BY CATEGORY 1,536,000$ 700,000 $ 22,000 $ 6,000 $ - $ 2,264,000$ EST. ENDING FUND BALANCE 375,763$ 375,763 $ 375,763 $ 375,763 $ 369,763 $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 375,763$ 375,763 $ 375,763 $ 375,763 $ 369,763 $ FUNDING SOURCES CAPITAL PROJECTS LEVY -$ - $ - $ - $ - $ - $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE 1,536,000$ 700,000 $ 22,000 $ 6,000 $ - $ 2,264,000$ TOTAL SOURCES 1,536,000$ 700,000 $ 2,264,000 $ TOTAL AVAILABLE FUNDS 1,911,763$ 1,075,763 $ 397,763 $ 375,763 $ 369,763 $ USES BY PROGRAM/PROJECT Sanitary Sewer Camera CL-27-01 16,000 $ - $ - $ - $ - $ 16,000$ HWY 57 Sanitary Sewer Extension CL-27-02 1,500,000 $ - $ - $ - $ - $ 1,500,000$ Little Sister Lift Station Pumps CL-27-03 20,000 $ - $ - $ - $ - $ 20,000$ Fieldcrest Lift Station Upgrade CL-28-01 - $ 700,000$ - $ - $ - $ 700,000$ Submersible Sewer Pump CL-29-01 - $ - $ 22,000$ - $ - $ 22,000$ 2020 Truck Replacement CL-30-01 - $ - $ - $ 6,000$ - $ 6,000$ TOTAL USES BY PROJECT 1,536,000$ 700,000 $ 22,000 $ 6,000 $ - $ 2,264,000$ EST. ENDING FUND BALANCE 375,763$ 375,763 $ 375,763 $ 369,763 $ 369,763 $ Collection Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Sanitary Sewer Camera 16,000$ 16,000$ Total 16,000$ - $ - $ - $ - $ 16,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source 16,000 $ 16,000$ Total 16,000$ - $ - $ - $ - $ 16,000$ Budget Impact/Other Operating funds, new addition to tools. Capital improvement? 2 -Improvement Benefit/Desired Want/2-3 Years Improve Policies/Procedures small Ridgid See Snake sewer camera. Would be helpful to have a camera to find I/I issues during flow times, otherwise we have to rely on coordinating a contractor at those times, which they do not always have availability for those quick inspections. Would help us track down small issues or I/I during those high flow times (would help us find illicit storm sewer hook ups) in the sanitary sewer system faster without always having to call an outside contractor to televise something for us. Sanitary Sewer Camera Utilit y Director CL-27-01 Equipment 10 Years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Collection Collection Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total HWY 57 Sanitary Sewer Extension 1,500,000$ 1,500,000$ Total 1,500,000$ - $ - $ - $ - $ 1,500,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source 1,500,000 $ 1,500,000$ Total 1,500,000$ - $ - $ - $ - $ 1,500,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 CollectionCollections Utility Director Equipment New infrastracture cost cannot come out from replacement funds-capital contribution. OPC for erosion control, restoration split between Water and Collection ($226,300 estimated total, Collection side to fund $113,150). Sanitary Sewer pipe and appertuences estimate is $275,050 (gravity sanitary sewer, forcemain, laterals, and manholes) Lift station also required as part of extension. Collection fund contribute $390,000 Two option/estimates for lift station: Option 1 Above grade pump moveable pump enclosure (moveable enclosure, can move down the line if another extension is completed on HWY 57 further south. Option 2: Above grade fixed building pump enclosure. Option 1 opinion of probable cost is $683,445. Option 2 opinion of probable cost is $1,104,345. Depending on lift station selection, project expense for Collection fund would be either $1,090,000 or $1,500,000. Plan for largest expense, but lift station option must be selected. 1 -Maintain/Public Want/Greater than 3 Years Expanded Service Extend sanitary sewer service to the Deviley property. Extend sanitary sewer main as well as service laterals to the Deviley property, and to the patio property and continue extension to Northwoods Dr by the Veterinary Clinic. Public desire/infrastructure install desired prior to HWY 57 trail install. 20 years HWY 57 Sanitary Sewer Extension CL-27-02 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Little Sister Lift Station Pumps 20,000$ - $ - $ - $ - $ 20,000$ Total 20,000$ - $ - $ - $ - $ 20,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source 20,000 $ - $ - $ - $ - $ 20,000$ Total 20,000$ - $ - $ - $ - $ 20,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 CollectionCollection Utility Director Equipment Financial impact to budget of $0. Remaining source of funds from collection replacement funds - $20,000. 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement Smith and Loveless 4B3B 300GPM, 20hp pump. Two pumps for Lift Station and each cost $10,000 The pumps are about 25 years old and the normal life is about 15 years. There are two pumps but they are a different kind compared to the smaller submersible lift stations. 15 years Little Sister Lift Station Pumps CL-27-03 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Fieldcrest Lift Station Upgrade -$ 700,000$ - $ - $ - $ 700,000$ Total -$ 700,000$ - $ - $ - $ 700,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source - $ 700,000$ - $ - $ - $ 700,000$ Total -$ 700,000$ - $ - $ - $ 700,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 CollectionCollection Utility Director Equipment ASK: if this can be from replacement since it’s a current lift, or since the setup would change is it a capital improvement? If so, Financial impact to budget of $0. Remaining source of funds from collection replacement funds - $700,000. 1 -Maintain/Public Want/Greater than 3 Years Improve Policies/Procedures Change out the lift station to a above grade pump enclosure, similar to the proposed lift station for the HWY 57 extension (waters end, sunny court, pheasant park, and admiral drive). Replace pumps and change pump housing/enclosure from the current vacuum pump setup This is one of our larger lift stations and the vaccum style lift has worked but the can style lift stations are hard to maintain, replace equipment. An above grade enclosure would work best in this application. 15 years Fieldcrest Lift Station Upgrade CL-28-01 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Submersible Sewer Pump -$ - $ 22,000$ - $ - $ 22,000$ Total -$ - $ 22,000$ - $ - $ 22,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source - $ - $ 22,000$ - $ - $ 22,000$ Total -$ - $ 22,000$ - $ - $ 22,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 CollectionCollection Utility Director Equipment Financial impact to budget of $0. Remaining source of funds from collection replacement funds - $22,000. 2 -Improvement Benefit/Desired Want/2-3 Years Scheduled Replacement Replacement of Goulds 4" submersible sewage pump (2 ea) WELS. Scheduled Replacement 10 years Submersible Sewer Pump CL-29-01 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total 2020 Truck Replacement -$ - $ - $ 6,000$ - $ 6,000$ Total -$ - $ - $ 6,000$ - $ 6,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source - $ - $ - $ 6,000$ - $ 6,000$ Total -$ - $ - $ 6,000$ - $ 6,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 CollectionCollection Utility Director Vehicle Financial impact to budget of $0. Remaining source of funds from collection replacement funds - $6,000. 2 -Improvement Benefit/Desired Want/2-3 Years Scheduled Replacement Replace the 2020 Chevy Silverado 2500 with a truck of similar size. Amount below is for this fund's portion of the truck only. Total cost of the truck is $75,000. Trade in 2020 or sell and use funds to offset purchase price. Scheduled Replacement 10 years 2020 Truck Replacement CL-30-01 YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Collection Pum ps - Gorman Rupp -XV6460-B - 1000GPM 2034 4 - Future Scheduled Replacement 5,000$ Collection Pum ps - Gorman Rupp -XV63B60-B - 300GPM 2034 4 - Future Scheduled Replacement 5,000$ Collection Control Panels for all six (6) Lift Stations 2040 4 - Future Scheduled Replacement 130,800$ Budget Funding Totals 140,800$ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD PROGRAM/PROJECT VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 742,562.00$ 742,562.00 $ 742,562.00 $ 742,562.00 $ 742,562.00 $ FUNDING SOURCES CAPITAL PROJECTS LEVY -$ - $ - $ - $ - $ - $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS 1,000,000.00$ - $ - $ - $ - $ 1,000,000.00$ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE 320,000.00$ 9,500.00 $ - $ - $ - $ 329,500.00$ TOTAL SOURCES 1,320,000$ 9,500 $ - $ - $ - $ 1,329,500.00$ TOTAL AVAILABLE FUNDS 2,062,562$ 752,062 $ 742,562 $ 742,562 $ 742,562 $ USES BY CATEGORY Marina 1,320,000.00 $ 9,500.00 $ - $ - $ - $ 1,329,500.00$ TOTAL USES BY CATEGORY 1,320,000.00$ 9,500.00 $ - $ - $ - $ 1,329,500.00$ EST. ENDING FUND BALANCE 742,562.00$ 742,562.00 $ 742,562.00 $ 742,562.00 $ 742,562.00 $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 742,562$ 742,562 $ 742,562 $ 742,562 $ 742,562 $ FUNDING SOURCES CAPITAL PROJECTS LEVY -$ - $ - $ - $ - $ - $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS 1,000,000$ - $ - $ - $ - $ 1,000,000$ GRANTS -$ - $ - $ - $ - $ - $ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE 320,000$ 9,500 $ - $ - $ - $ 329,500$ TOTAL SOURCES 1,320,000$ 9,500 $ - $ - $ - $ 1,329,500$ TOTAL AVAILABLE FUNDS 2,062,562$ 752,062 $ 742,562 $ 742,562 $ 742,562 $ USES BY PROGRAM/PROJECT Marina Building Reconstruction MARINA-27-01 1,260,000 $ - $ - $ - $ - $ 1,260,000$ Vendor Tables MARINA-27-02 10,000 $ - $ - $ - $ - $ 10,000$ Launch Ramp Piers MARINA-27-03 50,000 $ - $ - $ - $ - $ 50,000$ 2008 Club Car Carryall Replacement MARINA-28-01 - $ 9,500$ - $ - $ - $ 9,500$ B Dock Finger Piers MARINA-31-01 - $ - $ - $ - $ - $ - $ TOTAL USES BY PROJECT 1,320,000$ 9,500 $ - $ - $ - $ 1,329,500$ EST. ENDING FUND BALANCE 742,562$ 742,562 $ 742,562 $ 742,562 $ 742,562 $ Marina Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Marina Building Reconstruction 1,260,000$ - $ - $ - $ - $ 1,260,000$ Total 1,260,000$ - $ - $ - $ - $ 1,260,000$ Funding Sources 2027 2028 2029 2030 2031 Total Bond Proceeds 1,000,000 $ - $ - $ - $ - $ 1,000,000$ Other Source 260,000 $ - $ - $ - $ - $ 260,000$ Total 1,260,000$ - $ - $ - $ - $ 1,260,000$ Budget Impact/Other Dave Lienau Marina General obligation bonds totaling $1,000,000 supported with revenues of the marina but backed by the financing of the Village for the remodel. $100,000 for temporary office space during construction. $100,000 for demolition. $60,000 to repave the parking lot after construction. 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service Remodel of the marina office to include improved boaters lounge, restrooms, marina office and office space, employee only area.. Need a work room or shop to perform repairs. Improved laundry space. Lounge is inadequate in comparison to other marinas. Restrooms would be expanded. Marina office space and private office space is not currently available. Better electrical, plumbing and IT. No current employee area for breaks or meetings or anything. 40 years Marina Building Reconstruction MARINA-27-01 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 MarinaMarina Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Vendor Tables 10,000$ - $ - $ - $ - $ 10,000$ Total 10,000$ - $ - $ - $ - $ 10,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source 10,000 $ - $ - $ - $ - $ 10,000$ Total 10,000$ - $ - $ - $ - $ 10,000$ Budget Impact/Other 40 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Marina Marina Vendor Tables Marina Manager MARINA-27-02 Marina Financial impact to budget of $0. Planed to be paid by Marina's reserves. 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service Addition of Vendor Tables. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Launch Ramp Piers 50,000$ - $ - $ - $ - $ 50,000$ Total 50,000$ - $ - $ - $ - $ 50,000$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source 50,000 $ - $ - $ - $ - $ 50,000$ Total 50,000$ - $ - $ - $ - $ 50,000$ Budget Impact/Other 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Marina Dave Lienau Marina Marina Launch Ramp Piers MARINA-27-03 Financial Impact to budget of $0. Remaining source of funds for $50,000 from Marina reserve funds. 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacement Launch ramp dock is made of 3 piers. Center pier and the two on the sides. Also realign south dock that also serves as C46 to allow for more space between end of dock and the C dock next to it. Purchase new and install. Condition of the piers is deteriorating. Floatation material under the docks is eroding. Surface is also in rough shape. Sheeting is failing which is causing water to get in and ruin the floatation material. Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total 2008 Club Car Carryall Replacement -$ 9,500$ - $ - $ - $ 9,500$ Total -$ 9,500$ - $ - $ - $ 9,500$ Funding Sources 2027 2028 2029 2030 2031 Total Other Source - $ 9,500$ - $ - $ - $ 9,500$ Total -$ 9,500$ - $ - $ - $ 9,500$ Budget Impact/Other 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Marina Marina Manager Marina 2008 Club Car Carryall Replacement MARINA-28-01 Marina Financial Impact to budget of $0. Remaining source of funds for $9,500 from Marina reserve funds. 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement Replace the 2008 Club Car Carryall with similar equipment Scheduled replacement Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2031 Total B Dock Finger Piers -$ - $ - $ - $ -$ Total -$ - $ - $ - $ - $ Funding Sources 2027 2028 2029 2031 Total Other Source - $ - $ - $ - $ -$ Total -$ - $ - $ - $ - $ Budget Impact/Othe r 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION Marina Marina B Dock Finger Piers Marina Manager MARINA-31-01 Equipment Financial Impact to budget of $8,000. The project would be included in dock maintenance in the budget and paid for with revenues from the marina. 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment Replace decking on finger piers. Replace rub rails. Flip finger piers over and remove metal sheeting. Remove all foam. Install new floatation devices and fix structure to stiffen piers. Work can be done by existing staff during the off season. Will be a maintenance item in the expense budget. Existing piers are deteriorating but are not as bad as C dock. Stability of piers is deteriorating. Sheet metal under piers is peeling away because screws/nails have rusted away. Foam floatation is deteriorating. Decking is worn. Rub rails are worn. 10/7/2026 YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost N/A Budget Funding Totals -$ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD PROGRAM/PROJECT YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Fire Brush 19 2033 4 - Future Scheduled Replacement 116,667$ Fire Porta-count 2033 4 - Future Scheduled Replacement 4,833 $ Fire Gear Washer South 2035 4 - Future Scheduled Replacement 2,667 $ Fire Tower 22 2036 4 - Future Scheduled Replacement 533,333$ Fire S-54 2038 4 - Future Scheduled Replacement 28,333 $ Fire Turn Out Gear 2039 4 - Future Scheduled Replacement 58,333 $ Fire Hose 25 2040 4 - Future Scheduled Replacement 266,667$ Fire SCBA Airpacks 2043 4 - Future Scheduled Replacement 60,000 $ Fire Tanker 6-12 2044 4 - Future Scheduled Replacement 225,000$ Fire Brush 6-20 2048 4 - Future Scheduled Replacement 91,667 $ Fire Porta-count 2049 4 - Future Scheduled Replacement 4,833 $ Fire Rescue 6-24 2050 4 - Future Scheduled Replacement 400,000$ Fire Turn Out Gear 2050 4 - Future Scheduled Replacement 58,333 $ Budget Funding Totals 1,850,667$ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD PROGRAM/PROJECT YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Parks Parks Urban Garden 2031 3 - Long Term Expanded Service 50,000$ Parks E quipment Re place sports complex bleachers 2031 4 - Future Scheduled Replacement 20,000$ Parks E quipment S ports Complex playground equipment 2035 4 - Future Scheduled Replacement 15,000$ Parks E quipment Athletic Field Li ghts 2035 3 - Long Term Replace Worn Out Equipment 150,000$ Budget Funding Totals 235,000 $ PROGRAM/PROJECT VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Public Works E quipment 2003 Genie lift TMZ-34/19 2032 4-Future Scheduled replacment $180,000 Public Works Equipment 2008 232B Caterpillar skidsteer 2033 4 - Future Scheduled Replacement $90,000 Pubic Works Equipment 2018 F250 Truck 2034 4 - Future Scheduled Replacement $75,000 Pubic Works Equipment 2020 Toro Myride Zero Turn lawn mower 2035 4 - Future Scheduled Replacement $20,000 Pubic Works Equipment 2020 Golf cart 2035 4 - Future Scheduled Replacement $10,000 Public Works E quipment 2021 Golf Cart 2036 4 - Future Scheduled Replacement 10,000 $ Public Works Equipment 2024 Toro Zero Turn Lawn Mower 2036 4 - Future Scheduled Replacement $20,000 Pubic Works Equipment GPS Robotic Lawn Mowers 2037 4 - Future New Program/Service $60,000 Budget Funding Totals $465,000 PROGRAM/PROJECT VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Streets A pplewood Rd - Termination to Canterbury 4 2 - Near Term Scheduled Replacement 57,360$ Streets Autumn Ct - Terminiation to Woodcres t 4 2 - Near Term Scheduled Replacement 72,840$ Streets Ava Ho pe Court - Ava Hope Trl/Northwoods to termination 7 3 - Long Term Scheduled Replacement 17,250$ Streets Ava Ho pe Trl - Ava Hope Ct/Northwoods to Termination 7 3 - Long Term Scheduled Replacement 19,900$ Streets S Ba y Shore Dr - Bayshore Dr/Country Ln/St Hwy 42 to Little Sister Rd 8 4 - Future Scheduled Replacement 60,995$ Streets Birchwood Dr - Scandia Rd to Bluebird Ln 4 2 - Near Term Scheduled Replacement 42,250$ Streets Birchwood Dr - Bluebird to Raven 4 2 - Near Term Scheduled Replacement 2,650$ Streets Birchwood Dr - Raven to Trillium 4 2 - Near Term Scheduled Replacement 24,265$ Streets Birchwood Dr - Trillium to Hill 4 2 - Near Term Scheduled Replacement 73,900$ Streets Bittersweet Ln - Termination to Hi ghland 4 2 - Near Term Scheduled Replacement 11,875$ Streets Bluebird Ln - Birchwood to Cardinal 4 2 - Near Term Scheduled Replacement 14,520$ Streets Bluffside Ln - Hw y 42 to Maple Dr 2 1 - Immediate Scheduled Replacement 38,040$ Streets Canterbur y Ln - Hwy 57 to Applewood 4 2 - Near Term Scheduled Replacement 31,320$ Streets Canterbur y Ln - Applewood to Termination 6 3 - Long Term Scheduled Replacement 46,145$ Streets Cardinal Ct - termination to Bluebird Ln 2 1 - Immediate Scheduled Replacement 23,750$ Streets Cardinal Ct - Bluebird to termination 3 2 - Near Term Scheduled Replacement 23,210$ Streets Cherr ywood Ct - Cherrywood Ln to Northwoods 3 2 - Near Term Scheduled Replacement 52,250$ Streets Cherr ywood Ln - Koessl Ln to Cherrywood Ct 8 4 - Future Scheduled Replacement 34,870$ Streets Cherr ywood Ln - Cherrywood Ct to Highland 8 4 - Future Scheduled Replacement 17,435$ Streets Cherr ywood Ln - Highland to Fieldcrest 8 4 - Future Scheduled Replacement 20,350$ Streets Cherr ywood Ln - Northwoods to Hwy 57 10 4 - Future Scheduled Replacement 63,800$ Streets Claflin Ln - ZZ to Mill 3 2 - Near Term Scheduled Replacement 18,480$ Streets Countr y Ln - Flint Ridge to S Bay Shore Dr 3 2 - Near Term Scheduled Replacement 188,760$ Streets Countr y Walk Dr - 57 to Koessl 5 3 - Long Term Scheduled Replacement 96,110$ Streets Countr y Walk Dr - Koessl to S Bay Shore Dr 5 3 - Long Term Scheduled Replacement 62,860$ Streets Fieldcrest Ln - Fieldcrest Rd to Termination private 3 - Long Term Scheduled Replacement -$ Streets Fieldcrest Rd - Countr y Ln to Fieldcrest Ln 5 3 - Long Term Scheduled Replacement 152,750$ Streets Fieldcrest Rd - Fieldcrest Ln to Cherr ywood Ln 5 3 - Long Term Scheduled Replacement 30,300$ Streets Fieldcrest Rd - Cherr ywood Ln to 42 5 3 - Long Term Scheduled Replacement 14,950$ Streets Fieldcrest Rd - Cherr ywood to 42 5 3 - Long Term Scheduled Replacement 71,250$ Streets Flint Rid ge Rd - Woodcrest to Orchard 4 2 - Near Term Scheduled Replacement 161,580$ Streets Forest Ln - 42 to Peterson Ct 4 2 - Near Term Scheduled Replacement 12,780$ Streets Forest Ln - Peterson Ct to Woodland D r 4 2 - Near Term Scheduled Replacement 27,630$ Streets Forest Ln - Woodland to termination 5 3 - Long Term Scheduled Replacement 7,110$ Streets Forest Ln - Woodland to termination 3 2 - Near Term Scheduled Replacement 42,795$ Streets Gatewa y Dr - 42 to 57 8 4 - Future Scheduled Replacement 30,503$ Streets Golf Rd - Little Sister to termination 4 2 - Near Term Scheduled Replacement 80,378$ Streets N Hi ghland Rd - Sunnyside to Jungwirth 3 2 - Near Term Scheduled Replacement 21,100$ Streets N Hi ghland Rd - Jungwirth to 42 2 1 - Immediate Scheduled Replacement 44,900$ Streets S Hi ghland Rd - Cherrywood Ln to Bittersweet Ln 10 4 - Future Scheduled Replacement 58,080$ Streets S Hi ghland Rd - Cherrywood Ln to Bittersweet Ln 10 4 - Future Scheduled Replacement 7,900$ Streets S Hi ghland Rd - Bittersweet Ln to 42 10 4 - Future Scheduled Replacement 29,050$ Streets Hill Rd - Hill to N S pring 5 3 - Long Term Scheduled Replacement 21,100$ Streets Hill Rd - N S pring to 42 5 3 - Long Term Scheduled Replacement 18,500$ Streets Jun gwirth Ct - N Highland to termination 7 3 - Long Term Scheduled Replacement 31,675$ Streets Koessl Ln - Countr y Walk to Cherrywood Ln 5 3 - Long Term Scheduled Replacement 29,040$ Streets Koessl Ln - Countr y Walk to Cherrywood Ln 5 3 - Long Term Scheduled Replacement 21,100$ Streets Little Sister Rd - Pebble Beach to Gol f 8 4 - Future Scheduled Replacement 95,050$ Streets Little Sister Rd - Golf Rd to termination 3 2 - Near Term Scheduled Replacement 47,513$ Streets Little Sister Rd - Golf Rd to termination 3 2 - Near Term Scheduled Replacement 39,600$ Streets Ma ple Dr - 42 to Bluffside 4 2 - Near Term Scheduled Replacement 55,440$ Streets Ma ple Dr - Bluffside to Parkview 3 2 - Near Term Scheduled Replacement 11,060$ Streets Ma ple Dr - Parkview to Mill Rd 3 2 - Near Term Scheduled Replacement 18,480$ Streets Mariners Pointe Dr - Sister Bluff to Sunn yside 6 3 - Long Term Scheduled Replacement 61,105$ Streets Mariners Pointe Dr - Sunn yside to termination 6 3 - Long Term Scheduled Replacement 13,090$ Streets Meadow Ln - 42 to termination 4 2 - Near Term Scheduled Replacement 42,750$ Streets Meadow Ln - 42 to termination 3 2 - Near Term Scheduled Replacement 14,280$ Streets Mill Rd - Ma ple Dr to Parkview Ln 4 2 - Near Term Scheduled Replacement 34,870$ Streets Mill Rd - Parkview Ln to Post Office Ln 4 2 - Near Term Scheduled Replacement 17,435$ Streets Mill Rd - 42 to Post Office Ln 4 2 - Near Term Scheduled Replacement 20,350$ Streets Mill Rd - 42 to S pring 5 3 - Long Term Scheduled Replacement 26,400$ Streets Mill Rd - S pring to Claflin 7 3 - Long Term Scheduled Replacement 11,060$ Streets Mill Rd - Claflin to Woodcres t 6 3 - Long Term Scheduled Replacement 26,400$ Streets Mill Rd - Claflin to Woodcres t 6 3 - Long Term Scheduled Replacement 27,495$ Streets Mill Rd - Claflin to Woodcres t 3 2 - Near Term Scheduled Replacement 57,000$ Streets Northwoods Dr - 57 to Ava Ho pe9 4 - Future Scheduled Replacement 55,900$ Streets Northwoods Dr - 57 to Ava Ho pe9 4 - Future Scheduled Replacement 7,450$ Streets Northwoods Dr - Ava Ho pe to Cherrywood Ln 9 5 - Future Scheduled Replacement 41,250$ Streets Orchard - Flint Rid ge to 57 9 3 - Long Term Scheduled Replacement 126,700$ Streets Parkview Ln - Parkview to Mill 3 2 - Near Term Scheduled Replacement 7,900$ Streets Parkview Dr - Ma ple to Parkview Ln 3 2 - Near Term Scheduled Replacement 15,850$ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD PROGRAM/PROJECT YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD PROGRAM/PROJECT Streets Parkview Dr - Parkview Ct to termination 4 3 - Long Term Scheduled Replacement 10,560$ Streets Pebble Beach Rd - Pebble Beach Rd to termination 3 2 - Near Term Scheduled Replacement 25,320$ Streets Peterson Ct - Forest to termination 5 3 - Long Term Scheduled Replacement 16,995$ Streets Pheasant Ct - Raven Ln to termination 4 3 - Long Term Scheduled Replacement 29,050$ Streets Pheasant Ct - Raven Ln to termination 4 3 - Long Term Scheduled Replacement 18,450$ Streets Post Office Ln 2 1 - Immediate Scheduled Replacement 13,715$ Streets Raven Ln - Pheasant to Birchwood 4 2 - Near Term Scheduled Replacement 18,500$ Streets Scandia Rd - Woodcrest to Birchwood 7 3 - Long Term Scheduled Replacement 26,400$ Streets Scandia Rd - Birchwood to N S pring 7 3 - Long Term Scheduled Replacement 26,400$ Streets Scandia Rd - N S pring to 42 7 3 - Long Term Scheduled Replacement 34,300$ Streets Scandia Rd - Woodcrest to Old Sta ge7 3 - Long Term Scheduled Replacement 34,300$ Streets Sister Bluff Dr - Ba yshore Dr to Mariners Pointe Dr 4 2 - Near Term Scheduled Replacement 23,400$ Streets N S pring Rd - Scandia Rd to Hill Rd 5 3 - Long Term Scheduled Replacement 134,650$ Streets S S pring Rd - Mill to Sunset 9 4 - Future Scheduled Replacement 84,500$ Streets Sunn y Ct - Sunnyside Rd to termination 8 4 - Future Scheduled Replacement 29,040$ Streets Sunn yside Rd - Sunny Ct to termination 6 3 - Long Term Scheduled Replacement 5,830$ Streets Sunn yside Rd - Sunny Ct to N Highland Rd 9 4 - Future Scheduled Replacement 23,210$ Streets Sunn yside Rd - N Highland Rd to Mariners Pointe Dr 4 2 - Near Term Scheduled Replacement 19,800$ Streets Sunset Dr - 42 to S S pring 7 3 - Long Term Scheduled Replacement 29,040$ Streets Sunset Dr - S S pring to Woodcrest 3 2 - Near Term Scheduled Replacement 72,600$ Streets Trillium Ln - Birchwood Dr to Hill Rd 4 2 - Near Term Scheduled Replacement 84,205$ Streets Westwood Dr - Ba yshore Dr to Woodland 3 2 - Near Term Scheduled Replacement 16,650$ Streets Westwood Dr - Ba yshore Dr to Woodland 3 2 - Near Term Scheduled Replacement 52,800$ Streets Westwood Dr - Woodland to termination 2 1 - Immediate Scheduled Replacement 28,530$ Streets Westwood Dr - Woodland to termination 3 2 - Near Term Scheduled Replacement 30,870$ Streets Woodcrest - Plateau to ZZ 9 4 - Future Scheduled Replacement 119,407$ Streets Woodcrest - ZZ to Mill 8 4 - Future Scheduled Replacement 18,150$ Streets Woodcrest - Mill to Autumn C t 6 3 - Long Term Scheduled Replacement 24,100$ Streets Woodcrest - Autumn Ct to Sunse t 6 3 - Long Term Scheduled Replacement 23,750$ Streets Woodcrest - Sunset to Scandia 6 3 - Long Term Scheduled Replacement 21,100$ Streets Woodland - Forest to Westwood 4 2 - Near Term Scheduled Replacement 30,870$ Storm Sewer Mill Rd to Maple 1 1 - Immediate Replace Worn Out Equipment Storm Sewer Maple Drive to Bluffside 1 1 - Immediate Replace Worn Out Equipment Storm Sewer Bluffside Ln - Maple to 42 1 1 - Immediate Replace Worn Out Equipment Budget Funding Totals 4,030,575$ YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Library Roo f 2043 4 - Future Scheduled Replacement 50,000$ Budget Funding Totals 50,000$ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD PROGRAM/PROJECT YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost N/A Budget Funding Totals -$ PROGRAM/PROJECT VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Water Tower Painting -$ - $ - $ - $ 130,000$ 130,000$ Total -$ - $ - $ - $ 130,000$ 130,000 $ Funding Sources 2027 2028 2029 2030 2031 Total Other Source - $ - $ - $ - $ 130,000$ 130,000$ Total -$ - $ - $ - $ 130,000$ 130,000 $ Budget Impact/Other 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water Water Tower Painting Utility Director WATER-31-01 Equipment Financial impact to budget - $130,000 in 610-61500-366-000. Replacement funds will be moved to operating funds to cover the cost of the repainting. 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacement Scheduled maintenance item. Jungwirth Ct Water Tower. Part of regular maintenance schedule. YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost WWTP Chemical Feed Equipment - Polymer for slud ge building 2032 3 - Long Term Replace Worn Out Equipment 22,000$ WWTP Forceflow SO2 Scales - 2017 purchased (per pair cost) 2032 3 - Long Term Scheduled Replacement 6,000 $ WWTP Forceflow CL2 Scales - 2017 purchased (per pair cost) 2032 3 - Long Term Scheduled Replacement 6,000 $ WWTP Cummins Diesel Generator - 2004 purchased Model number DFCC-567931 4 2032 3 - Long Term Scheduled Replacement 75,000 $ WWTP Kohler Portable Generator 20KW -2004 purchased 2032 2 - Near Term Replace Worn Out Equipment 30,000$ WWTP Tuthill Gear Pump- Concentrator- Solids Pump - 2020 purchased 2035 3 - Long Term Scheduled Replacement 15,797 $ WWTP Pretreatment Screen 2036 3 - Long Term Replace Worn Out Equipment 72,200$ WWTP Pretreatment Influent Flow Mete r 2036 3 - Long Term Replace Worn Out Equipment 7,100$ WWTP Pump & Grit Conveyor 2036 3 - Long Term Replace Worn Out Equipment 50,200$ WWTP Septa ge & Flow Equalization Pumps 2036 3 - Long Term Replace Worn Out Equipment 27,105$ WWTP Septa ge Receiving Pump 2037 3 - Long Term Scheduled Replacement 10,000 $ WWTP Furnace 2037 3 - Long Term Scheduled Replacement 8,000 $ MLS Raw Wastewater Pumps 2038 3 - Long Term Replace Worn Out Equipment 100,000$ MLS MLS Generato r 2038 3 - Long Term Replace Worn Out Equipment 67,250$ WWTP Disinfection Equipment 2039 3 - Long Term Replace Worn Out Equipment 280,000$ WWTP WAS Pump - Tuthill HD120IA1PC0B1BA000 - Concentrator Solids Pump 2040 3 - Long Term Replace Worn Out Equipment 16,700$ WWTP Disc Aerators 2040 3 - Long Term Replace Worn Out Equipment 150,000$ WWTP Grit chamber equipment 2040 3 - Long Term Scheduled Replacement 57,600 $ WWTP Grit Classifier equipment 2040 3 - Long Term Scheduled Replacement 41,272 $ WWTP Grit equipment paintin g & coating 2040 3 - Long Term Scheduled Replacement 20,250 $ WWTP Catwalk Repaint/Replace 2040 2 - Near Term Replace Worn Out Equipment 255,000$ WWTP Driveway Asphalt - remove and replace 2045 4 - Future Scheduled Replacement 252,540$ WWTP Floorin g Replacement in Service Building 2045 4 - Future Scheduled Replacement 8,829 $ WWTP Pretreatment Buildin g Roof Replacement 2045 4 - Future Scheduled Replacement 7,460 $ WWTP Service Buildin g Roof Replacement 2045 4 - Future Scheduled Replacement 46,160 $ WWTP Solids Buildin g Roof Replacement 2045 4 - Future Scheduled Replacement 8,350 $ WWTP Septa ge Receiving/Flow Equalization Tank 2045 4 - Future Scheduled Replacement 38,797 $ WWTP Aeration Tan k 2045 4 - Future Scheduled Replacement 245,000$ WWTP Secondary Clarifier Tan k 2045 4 - Future Scheduled Replacement 110,282$ WWTP Secondary Clarifier No. 1 Roof Gel Coatin g 2045 4 - Future Scheduled Replacement 10,625 $ WWTP RAS Pump Motor Replacement 2045 4 - Future Scheduled Replacement 31,600 $ WWTP NPW Pump Replacement 2045 4 - Future Scheduled Replacement 10,019 $ WWTP Slud ge Blowers 2037 4 - Future Scheduled Replacement 16,000 $ WWTP Pumper Truck/Slud ge Truck - 1991 2031 3 - Long Term Replace Worn Out Equipment 95,000$ WWTP UV Disinfection System 2045 4 - Future Scheduled Replacement 233,989$ WWTP Huber Slud ge Thickener 2045 4 - Future Scheduled Replacement 199,713$ WWTP New Course Bubble Aeration System Work for Slud ge Storage Tank 2045 4 - Future Scheduled Replacement 41,559 $ WWTP Recoatin g of the Existing Exterior Piping 2045 4 - Future Scheduled Replacement 9,848 $ MLS Fuel Stora ge Tank 2050 3 - Long Term Replace Worn Out Equipment 34,000$ WWTP Sewa ge Ejectors 2050 3 - Long Term Replace Worn Out Equipment 20,300$ Budget Funding Totals 2,737,545$ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD PROGRAM/PROJECT YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Collection Pum ps - Gorman Rupp -XV6460-B - 1000GPM 2034 4 - Future Scheduled Replacement 5,000$ Collection Pum ps - Gorman Rupp -XV63B60-B - 300GPM 2034 4 - Future Scheduled Replacement 5,000$ Collection Control Panels for all six (6) Lift Stations 2040 4 - Future Scheduled Replacement 130,800$ Budget Funding Totals 140,800$ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD PROGRAM/PROJECT YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Marina J Dock Fin ger Piers - 32 ft (6) 2032 3 - Long Term Scheduled Replacement 25,000 $ Marina J Dock Fin ger Piers - 40 ft (6) 2032 3 - Long Term Scheduled Replacement 35,000 $ Marina 2013 Club Car golf cart - purchased 2018 2033 3 - Long Term Increase Safety 6,500 $ Marina D Dock Main Pier - fixed - 4620 sq f t 2035 4 - Future Replace Worn Out Equipment 75,000$ Marina D Dock Fin ger Piers - 40 ft (9) 2035 4 - Future Replace Worn Out Equipment 23,600$ Marina D Dock Fin ger Piers - 50 ft (1) 2035 4 - Future Replace Worn Out Equipment 18,000$ Marina D Dock Fin ger Piers - 60 ft (2) 2035 4 - Future Replace Worn Out Equipment 22,000$ Marina D Dock Fin ger Piers - 90 ft (1) 2035 4 - Future Replace Worn Out Equipment 10,625$ Marina A Dock breakwate r 2060 4 - Future Scheduled Replacement 1,500,000$ Marina J Dock Breakwall 2060 4 - Future Scheduled Replacement 1,200,000$ Budget Funding Totals 2,915,725$ PROGRAM/PROJECT VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD Page 1 STAFF REPORT Date: October 12, 2026 To: Finance Committee Re: 2027 Annual Budget Review Attached is the Village of Sister Bay’s proposed 2027 Annual Budget. Village of Sister Bay 2027 Annual Budget Approved November X, 2026 Drafted on October 7, 2026 Description: Responsibility: Start: End: Meeting Date: Prepare CIP Sheets for Department Heads/Administrator Finance Specialist/Treasurer 6/1/2026 6/5/2026 Submit CIP Sheets for Department Heads/Administrator Finance Specialist/Treasurer; Village Administrator 6/8/2026 6/8/2026 Marina Parks and Streets Utilities Administration Fire Board Library SBAA Preliminary Finance Committee Meeting (1) Finance Committee 6/8/2026 Department Head/Administrator Submit Preliminary CIP Sheets Department Head(s) 6/8/2026 6/19/2026 Submit Budget Sheets for Department Heads/Administrator Finance Specialist/Treasurer; Village Administrator 6/22/2026 6/22/2026 Marina Parks and Streets Utilities Administration Fire Board Library SBAA Hold Individual Meetings with Department Heads to Discuss Submission of Preliminary CIP Sheets Finance Specialist/Treasurer; Village Administrator 6/22/2026 6/26/2026 Marina Parks and Streets Utilities Administration Compile Preliminary CIP Finance Specialist/Treasurer 6/29/2026 6/30/2026 Preliminary Finance Committee Meeting (2) Finance Committee 2027 CIP: Preliminary Review and Discussion Department Head/Administrator Submit Preliminary Budget Sheets Department Head(s) 6/22/2026 7/10/2026 Hold Individual Meetings with Department Heads to Discuss Submission of Preliminary Budget Sheets Finance Specialist/Treasurer; Village Administrator 7/13/2026 7/17/2026 Marina Parks and Streets Utilities Administration Compile Preliminary Budget Finance Specialist/Treasurer 7/20/2026 7/24/2026 Preliminary Finance Committee Meeting (3) Finance Committee 7/27/2026 7/31/2026 2027 CIP: Preliminary Review and Discussion 2028 Budget: Preliminary Review and Discussion Finalize Draft 2027 CIP and Budget Finance Specialist/Treasurer; Village Administrator 8/1/2026 8/14/2026 Finance Committee Meeting (4) Finance Committee 8/17/2026 8/28/2026 2027 Capital Improvement Plan 2027 Operational Budget Village Board Meeting (1) Village Board Capital Improvement Plan Update Finance Committee Meeting (5) Finance Committee 2027 Capital Improvement Plan (Workshop) 2027 Operational Budget (Workshop) Village Board Meeting (2) Village Board 2027 Capital Improvement Plan (Update) 2027 Operational Budget (Update) 2027 Budget Hearing Notice Draft Budget Hearing Notice Finance Specialist/Treasurer 10/21/2026 10/23/2026 10/21/2026 Submit Public Hearing Notice to Newspaper Village Clerk 10/23/2026 Publish Notice in Newspaper (15 days Prior to Public Hearing) Peninsula Pulse 10/30/2026 Finance Committee Meeting (5) Finance Committee 2027 Capital Improvement Plan (Finalize and Recommend Adoption) 2027 Operational Budget (Finalize and Recommend Adoption) Village Board Meeting (3) Village Board 2027 Budget Public Hearing 2027 Capital Improvement Plan (Adoption) 2027 Operational Budget (Adoption) 2027 Budget Follow-Up Actions Finance Specialist/Treasurer 11/18/2026 11/27/2026 Formal Submission of County Forms and Worksheets Formal Submission of DOR Forms and Worksheets (Due December 15, 2026) Publish Adopted 2027 Budget and CIP on the Village's Website 11/30/2026 11/30/2026 7/13/2026 Finance Committee Village Board Village of Sister Bay 2027 Budget and CIP Implementation Schedule Legend Capital Improvement Planning Operational Budget CIP and Budget / Staff Actions 11/9/2026 11/17/2026 10/20/2026 10/12/2026 9/15/2026 8/31/2026 7/27/2026 Budget Summary 2023 2024 2025 2026 2027 % Adopted Proposed General Fund Actual Actuals Budget Budget Change Revenues Property Taxes 2,247,591 2,583,823 2,620,241 2,628,243 2,628,243 0% Other Taxes 51,416 57,854 58,542 65,463 65,652 0% Intergovernmental Revenue 144,713 241,900 288,117 273,156 298,747 9% Licenses & Permits 162,171 270,789 216,882 260,125 228,400 -12% Fines, Forfeitures, and Penalties 9,161 3,214 9,296 2,500 9,000 260% Public Charges for Services 27,419 37,510 40,337 39,700 82,400 108% Miscellaneous Revenue 181,483 210,048 237,810 188,767 306,065 62% Other Financing Sources 100,816 543,225 339,266 250,000 240,000 -4% Applied Fund Balance - - - - - 0% Total General Fund Revenues 2,924,769 3,810,491 3,707,954 3,858,507 4% Expenditures General Government 690,965 728,065 728,065 653,672 808,879 24% Public Safety 185,221 199,088 199,088 204,502 235,180 15% Public Works 753,060 751,180 751,180 745,675 806,629 8% Health & Human Services 3,970 9,610 9,610 9,727 17,854 84% Other Culture & Recreation 386,642 431,265 431,265 410,145 550,058 34% Development 230,668 196,067 196,067 298,057 255,451 -14% Transfers & Other Expenses 482,000 1,117,477 1,117,477 1,458,172 1,052,000 -28% Total General Fund Expenditures 2,732,525 3,432,752 3,432,752 3,779,952 3,726,051 -1% Beginning Fund Balance 1,494,210 1,686,454 2,242,064 2,619,804 2,165,959 Actual or Projected Fund Balance 1,686,454 2,242,064 2,619,804 2,165,959 2,298,415 All Village Funds General Fund 2,628,243 1,230,264 3,858,507 3,726,051 2,938,213 3,070,670 Debt Service 790,000 737,975 1,527,975 1,505,752 (1,283,054) (1,260,831) Capital Improvement - 3,875,500 3,875,500 2,714,202 9,431,707 10,593,005 Capital Funded by PRAT - 434,000 434,000 355,000 989,485 556,687 Tax Increment District #1 924,300 42,951 967,251 886,275 1,226,923 1,307,899 Tax Increment District #2 67,413 106 67,519 28,699 72,696 111,516 Special Revenue Funds - 52,000 52,000 56,642 62,295 57,653 Marina Proprietary Fund - 2,499,953 2,499,953 2,137,016 Water Proprietary Fund - 931,278 931,278 - Wastewater Proprietary Fund - 1,556,828 1,556,828 1,396,689 Sewer Collection Proprietary Fund - 1,906,550 1,906,550 346,122 Village Tax Levy Breakdown 2027 2026 2025 NET INC/DEC General Fund 1,628,243$ 2,007,523$ 1,506,241$ (379,280)$ Debt Service Fund 790,000$ 790,000$ 790,000$ -$ Capital Projects Fund 1,000,000$ 620,720$ 1,114,000$ 379,280$ Tax Increment Districts 644,666$ 593,144$ 802,269$ 51,522$ Property Tax Levy - 2024 4,212,510 Assessed Valuation 2024 804,565,200 0.00523576 Property Tax Levy - 2025 4,011,387 Assessed Valuation 2025 826,124,200 0.00485567 Property Tax Levy - 2026 4,062,909 Assessed Valuation 2026 837,560,900 0.00485088 Base Percentage Change in Mill Rate from 2025 to 2026 -0.10% 2026 Levy 2025 Levy 2024 Levy The Village of Sister Bay is an equal opportunity provider and employer Fund Bal. 12/31/26 Property Taxes Other Earned Revenues Total Revenues Total Expenditures Fund Bal. 1/1/26 Mill Rate - 2024/202 Mill Rate - 2025/202 Mill Rate - 2026/202 2027 Proposed Budget 3,948,362 Village of Sister Bay Notice of Public Hearing - Proposed Consolidated Budget for 2027 NOTICE IS HEREBY GIVEN that on November x, 2026, at 5:30 p.m., a PUBLIC HEARING on the PROPOSED BUDGET of the Village of Sister Bay will be held pursuant to Sec. 65.90 of the Wis. Stats. This meeting will be conducted at the Sister Bay Fire Station at 2258 Mill Rd in Sister Bay, Wisconsin, and via video conference but is also accessible by telephone. To connect electronically or by phone, go to www.sisterbaywi.gov, click on 'Agendas & Minutes' and scroll to the October X meeting agenda and follow the link. The proposed budget is available for inspection at the Administration Office, 2383 Maple Dr, Sister Bay, Wisconsin, from 8:00 a.m. to 4:00 p.m., Monday through Thursday, and by appointment on Fridays from 8:00 a.m. to noon. It is also available on our website at www.sisterbaywi.gov under 'News & Notices'. Signed and posted this 25th day of October , 2025, by Julie Thyssen, Village Clerk. Actual Village of Sister Bay 2027 Annual Budget 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Description Actual Actual Actual Actual Actual Actual Budget Budget Beginning Fund Balance 3,998,183 5,255,566 6,438,261 12,741,577 8,488,352 8,488,352 8,716,612 9,780,179 Revenues TAXES 4,522,968 4,836,982 5,196,018 6,129,210 (91,724) 2,566,958 4,830,419 4,865,608 INTERGOVERNMENTAL REVENUES 453,110 608,716 269,109 340,751 421,210 528,661 1,280,680 301,381 LICENSES AND PERMITS 164,228 162,171 270,789 216,882 22,365 168,368 260,125 228,400 FINES, FORFEITURES, AND PENALTIES 1,793 9,161 3,214 9,296 536 646 2,500 9,000 PUBLIC CHARGES 99,869 37,792 84,214 54,328 13,683 23,371 39,700 82,400 MISCELLANEOUS REVENUES 567,414 534,789 764,516 729,119 250,904 401,768 1,033,378 1,265,988 DEBT PROCEEDS - - 7,300,000 - - - 5,550,000 2,000,000 GENERAL FUND - OTHER FINANCING SOURCES 714,939 1,032,916 1,974,452 2,405,743 194,430 388,860 1,673,595 2,029,975 Total Revenues 6,524,321 7,222,526 15,862,312 9,885,330 811,404 4,078,632 14,670,397 10,782,753 Expenditures GENERAL GOVERNMENT 660,606 690,965 728,065 663,527 227,442 410,498 991,888 808,879 PUBLIC SAFETY 211,451 185,221 199,088 209,568 50,066 98,914 222,900 235,180 PUBLIC WORKS 636,022 753,060 751,180 789,623 165,850 376,591 885,931 806,629 HEALTH & HUMAN SERVICES 5,556 3,970 9,610 9,588 334 667 9,854 17,854 CULTURE & RECREATION 341,849 409,193 474,824 436,536 91,020 200,079 565,163 606,700 CONSERVATION & DEVELOPMENT 62,200 230,668 196,067 233,591 75,244 109,149 269,075 255,451 CAPITAL OUTLAY 2,231,576 2,144,837 5,073,134 6,112,274 692,363 895,449 8,973,154 5,036,176 DEBT SERVICE 1,176,147 1,621,917 6,380,252 5,455,588 1,295,035 1,295,035 1,688,866 1,505,752 OTHER FINANCING USES - - - - - - - - Total Expenditures 5,325,408 6,039,831 13,812,221 13,910,295 2,597,355 3,386,383 13,606,831 9,272,621 Rounding Adjustment -4 Ending Fund Balance 5,197,092 6,438,261 8,488,352 8,716,612 6,702,401 9,180,601 9,780,179 11,290,310 5,255,566 6,438,261 Governmental Funds Summary Village of Sister Bay 2027 Annual Budget 100 General Fund Summary 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Description Actual Actual Actual Actual Actual Actual Budget Budget Beginning Fund Balance 1,211,571 1,494,210 1,686,454 2,242,064 2,757,674 2,757,674 2,757,674 2,805,757 Revenues TAXES 2,002,526 2,299,007 2,641,678 2,641,678 29 2,628,272 2,678,783 2,693,895 INTERGOVERNMENTAL REVENUES 152,610 144,713 241,900 241,900 35,613 141,518 235,126 298,747 LICENSES & PERMITS 164,228 162,171 270,789 270,789 22,365 168,368 258,146 228,400 FINES, FORFEITURES, & PENALTIES 1,793 9,161 3,214 3,214 536 646 10,000 9,000 PUBLIC CHARGES 70,194 27,419 37,510 37,510 7,023 16,711 30,768 82,400 MISCELLANEOUS REVENUES 80,887 181,483 210,048 210,048 82,926 154,590 211,269 306,065 OTHER FINANCING SOURCES 112,439 100,816 543,225 543,225 26,250 52,500 403,943 240,000 APPLIED FUND BALANCE - - - - - - - - APPLIED COMMITTED FUNDS - - 40,000 - - - - - Total Revenues 2,584,677 2,924,769 3,988,362 3,948,362 174,741 3,162,604 3,828,035 3,858,507 Expenditures GENERAL GOVERNMENT 660,606 690,965 728,065 728,065 227,442 410,498 653,672 808,879 PUBLIC SAFETY 211,451 185,221 199,088 199,088 50,066 98,914 204,502 235,180 PUBLIC WORKS 636,022 753,060 751,180 751,180 165,850 376,591 745,675 806,629 HEALTH & HUMAN SERVICES 5,556 3,970 9,610 9,610 334 667 9,727 17,854 OTHER CULTURE & RECREATION 291,202 386,642 431,265 431,265 79,340 185,449 410,145 550,058 DEVELOPMENT 62,200 230,668 196,067 196,067 75,244 109,149 298,057 255,451 TRANSFERS 435,000 482,000 1,117,477 1,117,477 168,180 336,360 1,458,172 1,052,000 Total Expenditures 2,302,037 2,732,525 3,432,752 3,432,752 766,457 1,517,628 3,779,952 3,726,051 Audit Adjustment Ending Fund Balance 1,494,211 1,686,454 2,242,064 2,757,674 2,165,959 4,402,650 2,805,757 2,938,213 Proof to Audit 1,494,210 1,686,447 Fund Balance Classifications Nonspendable 93,138 95,000 95,000 95,000 95,000 95,000 95,000 95,000 Restricted - - - - - - - Committed - - - - - - - Assigned - - - - - - - - Village of Sister Bay 2027 Annual Budget 100 General Fund Summary 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Description Actual Actual Actual Actual Actual Actual Budget Budget Unassigned Reserves 1,361,072 1,591,454 2,147,064 2,662,674 2,070,959 4,307,650 2,710,757 2,843,213 Total Fund Balance 1,454,210 1,686,454 2,242,064 2,757,674 2,165,959 4,402,650 2,805,757 2,938,213 Fund Balance Percentage 59.12% 58.24% 62.55% 77.57% 270.20% 283.84% 71.71% 76.31% Amount Over/(Under) Reserve Policy 25% $785,563 $908,323 $1,288,876 $1,804,486 $1,879,345 $3,928,243 $1,765,769 $1,911,701 Expenditures 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 Budget 2026 Budget 2027 Wages 469,477 600,335 687,696 687,696 206,195 396,417 985,545 521,776 Benefits & Personnel 170,832 252,316 271,743 271,743 87,002 157,381 362,272 239,602 Services 658,796 828,491 767,318 767,318 120,890 305,996 884,433 657,320 Operating & Maintenance 303,213 297,288 298,192 298,192 41,898 126,185 318,896 190,449 Non-Operating 699,719 749,321 1,405,474 1,405,474 310,092 531,650 1,424,936 241,541 Total Expenditures 2,302,037 2,727,751 3,430,423 3,430,423 766,077 1,517,628 3,976,082 1,850,688 $100 000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 General Fund Expenditures Wages Benefits & Personnel Services Operating & Maintenance Non-Operating Village of Sister Bay 2027 Annual Budget 100 General Fund Summary 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Description Actual Actual Actual Actual Actual Actual Budget Budget $0 $100,000 Village of Sister Bay 2027 Annual Budget 100 General Fund Revenues 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Account Description Actual Actual Actual Actual Actual Actual Budget Budget 100-41000-000-000 GENERAL FUND - TAXES 100-41110-000-000 GENERAL PROPERTY TAXES 2,001,675 2,247,591 2,583,823 2,620,241 - 2,628,243 2,628,243 2,628,243 100-41150-000-000 MANAGED FOREST LANDS 163 163 152 152 - - 163 152 100-41160-000-000 OMITTED PROPERTY (PRIOR YRS) - - - - - - - - 100-41210-000-000 ROOM TAXES 50,959 57,600 57,600 - - 65,000 65,500 100-41800-000-000 INTEREST & PENALTIES - TAXES 688 294 102 790 29 29 300 - 2,002,526 2,299,007 2,641,678 2,678,783 29 2,628,272 2,693,706 2,693,895 100-43000-000-000 GENERAL FUND - INTERGOVERNMENTAL REVENUES 100-43410-000-000 STATE SHARED REVENUE 9,036 9,036 84,955 52,626 - - 9,036 53,883 100-43411-000-000 PERSONAL PROPERTY AID 4,117 4,117 4,117 29,291 - 29,291 30,000 29,293 100-43412-000-000 EXPENDITURE RESTRAINT - - 26,028 - - - - 100-43413-000-000 SUPPLEMENTAL AID - - - 7,656 - - 52,775 9,558 100-43420-000-000 FIRE INSURANCE DUES 18,252 21,896 29,287 33,102 - 33,362 31,000 33,600 100-43430-000-000 COMPUTER AIDS 788 788 788 788 - - 788 788 100-43531-000-000 STATE AID - ROADS 113,703 102,332 107,715 123,873 35,613 71,227 142,453 163,821 100-43610-000-000 STATE AID - MUNICIPAL SERVICES - - - - 100-43650-000-000 FOREST LANDS 4 4 4 4 - 4 4 4 100-43690-000-000 STATE GRANTS - OTHER 1,661 134 7,701 6,999 - - - - 100-43790-000-000 OTHER LOCAL GOV'T GRANTS - - 539 - - - 600 - 100-43791-000-000 RECYCLING REBATE 5,049 6,406 6,792 7,751 - 7,635 6,500 7,800 152,610 144,713 241,900 288,117 35,613 141,518 273,156 298,747 100-44000-00-0000 GENERAL FUND - LICENSES AND PERMITS 100-44110-000-000 LIQUOR 14,280 23,647 17,013 16,507 (100) 15,285 18,000 16,500 100-44120-000-000 OPERATORS LICENSES 1,835 1,275 1,865 890 - 690 1,800 1,500 100-44130-000-000 SODA - - - - - - - - 100-44140-000-000 CIGARETTE 70 90 350 250 - 50 250 250 100-44210-000-000 DOG LICENSES 176 249 68 161 110 120 75 150 100-44300-000-000 BUILDING 75,310 31,010 28,633 23,500 4,730 6,798 25,000 35,000 100-44410-000-000 REZONING PETITION & FEES 19,733 30,600 31,700 34,650 2,500 9,150 20,000 25,000 100-44990-000-000 OTHER PERMITS 52,825 75,300 191,160 140,925 15,125 136,275 195,000 150,000 164,228 162,171 270,789 216,882 22,365 168,368 260,125 228,400 100-45000-000-000 GENERAL FUND - FINES, FORFEITS, AND PENALTIES Village of Sister Bay 2027 Annual Budget 100 General Fund Revenues 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Account Description Actual Actual Actual Actual Actual Actual Budget Budget 100-45100-000-000 COURT FINES 93 8,025 745 3,716 481 481 1,500 4,000 100-45210-000-000 CITATIONS/PKG TICKETS 1,700 1,136 2,469 5,580 55 165 1,000 5,000 1,793 9,161 3,214 9,296 536 646 2,500 9,000 100-46000-00-0000 GENERAL FUND - PUBLIC CHARGES FOR SERVICES 100-46110-000-000 ASSESSMENT LETTER FEES 3,780 2,910 2,940 2,070 120 120 3,000 2,000 100-46120-000-000 PLAN COMMISSION FEES 1,750 10,500 18,600 17,000 1,000 5,400 14,000 17,000 100-46140-000-000 PUBLISHING FEES 800 800 790 1,200 - - 1,000 1,000 100-46150-000-000 TOURISM ZONE CHARGES 35,724 - - - - - - - 100-46161-000-000 MEMORIALS 2,000 2,500 1,250 2,000 - 1,000 500 48,000 100-46190-000-000 MISC CHARGES FOR SERVICES 256 385 4,324 830 2,279 2,668 1,250 1,250 100-46310-000-000 HWY DEPT CHGS REIMB 120 - - - - - 150 150 100-46350-000-000 TRANSPORTATION CHARGES & DONATIONS 11,500 - - 3,000 - - 10,000 3,000 100-46710-000-000 LIBRARY CHARGES 2,706 1,800 2,265 3,888 2,784 3,408 3,000 3,000 100-46720-000-000 PARK RENTAL 7,587 5,203 5,948 10,349 840 1,615 4,800 5,000 100-46741-000-000 FESTIVALS/EVENTS - - - - - - - - 100-46750-000-000 RECREATION CHARGES 3,971 3,321 1,392 - - 2,500 2,000 2,000 70,194 27,419 37,510 40,337 7,023 16,711 39,700 82,400 100-48000-00-0000 GENERAL FUND - MISCELLANEOUS REVENUES 100-48110-000-000 INTEREST ON INVESTMENTS 25,689 133,303 161,290 184,141 74,029 133,037 150,000 265,000 100-48210-000-000 BLDG RENTAL - POST OFFICE 18,867 17,410 17,410 17,410 4,717 11,572 18,867 20,565 100-48215-000-000 POST OFFICE REIMB - 2,036 861 956 - - 2,500 1,000 100-48220-000-000 BLDG RENTAL - VILLAGE HALL 777 1,524 1,324 1,715 395 595 1,000 1,500 100-48240-000-000 BLDG RENTAL - FIRE STATION 1,277 1,497 1,315 1,178 889 1,514 1,500 1,500 100-48250-000-000 EMS BUILDING RENTAL CHARGES 28,636 13,968 14,037 6,956 2,506 5,650 10,000 10,000 100-48260-000-000 LAND LEASES 750 850 700 500 - 1 400 400 100-48300-000-000 SALE OF PROPERTY & EQUIPMENT - 150 589 10,000 - - - - 100-48422-000-000 INSURANCE RECOVERY 4,254 6,040 2,744 5,195 - 1,595 3,000 2,500 100-48500-000-000 DONATIONS - 2,606 - 84 - 231 - - 100-48510-000-000 INTEREST ON LEASE 1,876 1,184 464 - - 1,000 600 100-48995-000-000 MISC OTHER REVENUE 637 223 8,594 9,212 390 395 500 3,000 80,887 181,483 210,048 237,810 82,926 154,590 188,767 306,065 100-49000-00-0000 GENERAL FUND - OTHER FINANCING SOURCES Village of Sister Bay 2027 Annual Budget 100 General Fund Revenues 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Account Description Actual Actual Actual Actual Actual Actual Budget Budget 100-49250-000-000 TRANSFERS FROM TID FUND - - 440,000 245,000 - - 145,000 145,000 100-49260-000-000 TRANSFERS FROM WATER: PILOT 59,795 55,519 57,030 52,233 13,750 27,500 55,000 55,000 100-49268-000-000 TRANSFERS FROM MARINA: PILOT 52,644 45,297 46,195 42,033 12,500 25,000 50,000 40,000 Applied Fund Balance - - - - 112,439 100,816 543,225 339,266 26,250 52,500 250,000 240,000 Total Revenues 2,584,677 2,924,769 3,948,362 3,810,491 174,741 3,162,604 3,707,954 3,858,507 Revenue Summary 2022 2023 2024 2025 3/31/2026 6/30/2025 2026 Budget 2027 Budget TAXES 2,002,526 2,299,007 2,641,678 2,678,783 29 2,628,272 2,693,706 2,693,895 INTERGOVERNMENTAL REVENUE 152,610 144,713 241,900 288,117 35,613 141,518 273,156 298,747 LICENSES & PERMITS 164,228 162,171 270,789 216,882 22,365 168,368 260,125 228,400 FINES, FORFEITS & PENALTIES 1,793 9,161 3,214 9,296 536 646 2,500 9,000 PUBLIC CHARGES 70,194 27,419 37,510 40,337 7,023 16,711 39,700 82,400 MISCELLANEOUS REVENUES 80,887 181,483 210,048 237,810 82,926 154,590 188,767 306,065 OTHER FINANCING SOURCES 112,439 100,816 543,225 339,266 26,250 52,500 250,000 240,000 Total Revenues 2,584,677 2,924,769 3,948,362 3,810,491 174,741 3,162,604 3,707,954 3,858,507 Village of Sister Bay 2026 Annual Budget 51000 General Government 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Account Description Actual Actual Actual Actual Actual Actual Budget Budget 100-51100-00-0000 LEGISLATIVE - VILLAGE BOARD 100-51100-111-000 FULL-TIME WAGES 41,488 40,675 47,863 56,675 10,625 22,113 57,000 57,000 100-51100-132-000 SOCIAL SECURITY 3,174 3,112 3,662 4,336 813 1,692 4,361 4,361 100-51100-143-000 RECOGNITION 313 297 157 411 547 1,100 500 500 100-51100-144-000 MILEAGE 28 - 42 352 54 54 100 100 100-51100-145-000 EXPENSE ALLOWANCE 50 99 - 153 - 131 250 250 100-51100-200-000 CONTRACTED SERVICES 3,060 1,110 188 188 - - - - 100-51100-310-000 COMPUTER SOFTWARE/HARDWARE 132 1,232 2,683 79 - - 4,000 6,600 100-51100-311-000 WEBSITE 533 1,348 - 23 4,400 4,400 2,000 2,000 100-51100-312-000 IT SUPPORT 2,008 1,049 1,271 1,768 - 500 2,500 2,500 100-51100-321-000 OFFICE SUPPLIES 8 628 89 90 15 15 500 500 100-51100-325-000 ADVERTISING & PUBLICATIONS 3,940 4,566 1,808 1,128 - - 2,500 2,500 100-51100-332-000 EDUCATION/TRAINING 250 305 300 148 - - 300 300 100-51100-333-000 CONFERENCES/MEETINGS - 251 500 470 - - 500 500 100-51100-512-000 WORKERS COMPENSATION 58 59 58 67 19 36 88 77 55,042 54,729 58,620 65,886 16,472 30,039 74,599 77,188 100-51300-209-000 LEGAL - LEGAL 100-51300-209-000 LEGAL 15,707 28,340 29,945 40,355 1,681 9,648 45,000 45,000 15,707 28,340 29,945 40,355 1,681 9,648 45,000 45,000 100-51410-000-000 GENERAL ADMINISTRATION - ADMINISTRATION 100-51410-111-000 FULL-TIME WAGES 56,904 103946 107,165 48,636 8,596 22,575 50,870 44,514 100-51410-112-000 FULL-TIME OVERTIME WAGES - - 2,643 2,496 - - - 1,256 100-51410-113-000 COMP TIME - ADMIN - 729 89 243 - - 100-51410-114-000 UNWORKED WAGES 17,766 22,676 20,736 28,911 60,646 100,587 176,745 12,000 100-51410-115-000 BONUSES -ADMIN - 2,325 - - - - 100-51410-131-000 RETIREMENT 4,084 8,528 8,595 3,357 892 2,108 3,305 3,583 100-51410-132-000 SOCIAL SECURITY 4,814 9,513 9,320 6,602 5,308 9,425 3,512 3,800 100-51410-133-000 HEALTH 17,560 16,231 28,512 5,054 4,679 10,997 7,073 6,294 100-51410-134-000 DENTAL 534 1,105 1,734 635 286 598 405 328 100-51410-135-000 LIFE 505 882 829 540 19 59 236 64 100-51410-136-000 DISABILITY 411 811 170 169 34 102 174 184 Village of Sister Bay 2026 Annual Budget 51000 General Government 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Account Description Actual Actual Actual Actual Actual Actual Budget Budget 100-51410-137-000 HSA 3,813 7,392 5,302 578 1,549 3,250 1,235 970 100-51410-138-000 EAP 255 263 276 276 46 115 95 276 100-51410-140-000 VISION - 181 203 66 28 62 47 41 100-51410-142-000 RECRUITMENT/TESTING - - 1,000 17,894 - - 5,000 - 100-51410-143-000 RECOGNITION 900 900 888 1,080 111 226 900 900 100-51410-144-000 MILEAGE 282 253 226 136 - - 1,000 250 100-51410-145-000 EXPENSE ALLOWANCE 377 486 23 147 159 159 1,000 250 100-51410-190-000 OTHER PERSONNEL SERVICES 465 450 500 - - - 500 500 100-51410-200-000 OTHER CONTRACTED SERVICES 29,248 - - - 800 800 - 5,000 100-51410-204-000 CELL PHONE 413 731 775 4 169 169 1,000 1,000 100-51410-302-000 COMPUTER EQUIPMENT 3,704 643 250 - - - 2,000 1,000 100-51410-310-000 COMPUTER SOFTWARE 1,391 2,311 2,036 3,074 404 553 1,750 1,750 100-51410-312-000 IT SUPPORT 8,639 5,631 7,034 8,340 2,070 4,170 7,000 7,000 100-51410-321-000 OFFICE SUPPLIES 2,632 2,365 532 2,469 1,435 2,761 3,000 3,000 100-51410-322-000 POSTAGE 5,059 4,574 1,420 2,867 421 681 3,300 3,300 100-51410-323-000 PUBLICATIONS/SUBSCRIPTIONS - 129 82 90 - - 300 300 100-51410-324-000 PRINTING/COPYING 6,773 8,886 6,305 5,941 1,347 2,365 6,000 6,000 100-51410-325-000 ADVERTISING & PUBLICATIONS 910 525 - - - 500 100 100-51410-326-000 OFFICE EQUIPMENT 840 - 44 211 - 414 500 500 100-51410-331-000 MEMBERSHIP DUES 1,904 2,014 2,454 3,134 4,810 4,810 4,500 3,500 100-51410-332-000 EDUCATION/TRAINING 90 289 364 99 - - 300 250 100-51410-333-000 CONFERENCES/MEETINGS - 146 - - - - 1,500 1,000 100-51410-352-000 MINOR EQUIPMENT & TOOL- ADMIN - 32 - - 100-51410-353-000 GENERAL SUPPLIES 156 101 335 11 - 36 150 150 100-51410-392-000 MISCELLANEOUS 191 190 - - 25 25 100 100 100-51410-512-000 WORKERS COMPENSATION 172 134 86 219 75 143 69 78 100-51410-520-000 Other Insurance Reimbersments - 68 136 25,000 - 100-51410-523-000 UNEMPLOYMENT COSTS - - - - - - - - 100-51410-551-000 OTHER FEES AND CHARGES 516 261 1,014 393 10 10 1,000 250 171,308 202,019 211,378 146,513 94,077 167,579 310,066 109,488 100-51420-000-000 GENERAL ADMINISTRATION - CLERK 100-51420-111-000 FULL-TIME WAGES 30,208 37,787 35,053 33,557 10,035 14,624 47,930 36,173 Village of Sister Bay 2026 Annual Budget 51000 General Government 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Account Description Actual Actual Actual Actual Actual Actual Budget Budget 100-51420-112-000 FULL-TIME OVERTIME WAGES 1,567 3,755 4,535 4,037 - - 5,830 2,846 100-51420-113-000 COMP TIME 3,033 13 - 89 179 179 - - 100-51420-114-000 UNWORKED WAGES 120 4,176 4,913 14,863 495 733 5,500 5,500 100-51420-131-000 RETIREMENT 2,583 3,189 2,861 2,820 771 1,119 3,493 2,774 100-51420-132-000 SOCIAL SECURITY 2,881 3,573 3,156 3,722 761 1,119 3,752 2,959 100-51420-133-000 HEALTH 4,437 5,206 4,528 6,005 4,852 5,799 17,093 13,043 100-51420-134-000 DENTAL 275 394 300 280 184 220 1,184 903 100-51420-135-000 LIFE 54 61 52 62 42 50 266 160 100-51420-136-000 DISABILITY 195 321 56 88 56 66 222 143 100-51420-137-000 HSA 1,724 3,667 2,703 4,648 1,014 1,212 3,515 1,668 100-51420-138-000 EAP 128 131 138 138 23 69 47 142 100-51420-140-000 VISION - 51 39 15 24 29 150 62 100-51420-142-000 RECRUITMENT/TESTING/PHYSICALS - - - - - - - - 100-51420-143-000 RECOGNITION 450 450 450 - - - - - 100-51420-144-000 MILEAGE 459 275 66 190 61 61 125 125 100-51420-310-000 COMPUTER SOFTWARE HARDWARE 1,386 60 - - - - 500 500 100-51420-312-000 IT SUPPORT 211 215 321 342 - - 400 400 100-51420-325-000 PUBLIC NOTICES - - - 599 17 428 - - 100-51420-331-000 MEMBERSHIP DUES 65 65 65 65 65 65 200 200 100-51420-332-000 EDUCATION/TRAINING 199 279 400 450 68 567 400 400 100-51420-333-000 CONFERENCES/MEETINGS 405 255 - 229 - - 650 650 100-51420-392-000 MISCELLANEOUS - - - 20 - - - - 100-51420-512-000 WORKERS COMPENSATION 57 65 50 71 26 49 94 108 100-51420-523-000 UNEMPLOYMENT COSTS - - - - - - - - 100-51420-551-000 OTHER FEES AND CHARGES - - - 141 33 33 - - 50,438 63,990 59,686 72,431 18,704 26,421 91,351 68,756 100-51430-000-000 GENERAL ADMINISTRATION - ELECTIONS 100-51430-111-000 FULL-TIME WAGES 3,926 2,182 6,250 4,397 3,659 6,073 9,572 19,731 100-51430-112-000 FULL-TIME OVERTIME W 923 761 230 641 - - 2,791 949 100-51430-114-000 UNWORKED WAGES 900 143 203 100-51430-121-000 PART-TIME WAGES 4,675 2,568 4,438 2,445 216 1,956 2,530 2,660 100-51430-122-000 PART-TIME OVERTIME W 345 178 405 - - - - - Village of Sister Bay 2026 Annual Budget 51000 General Government 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Account Description Actual Actual Actual Actual Actual Actual Budget Budget 100-51430-131-000 RETIREMENT 356 249 538 422 274 475 661 1,513 100-51430-132-000 SOCIAL SECURITY 725 423 844 490 271 470 903 1,614 100-51430-133-000 HEALTH 824 616 1,230 1,250 1,634 2,724 3,234 7,115 100-51430-134-000 DENTAL 59 46 84 66 62 107 224 492 100-51430-135-000 LIFE 8 5 12 12 14 24 50 87 100-51430-136-000 DISABILITY 30 17 32 23 19 31 42 78 100-51430-137-000 HSA - 65 245 341 569 665 1,455 100-51430-140-000 VISION - 7 12 7 8 14 28 34 100-51430-144-000 MILEAGE 119 94 306 164 62 93 146 200 100-51430-310-000 COMPUTER SOFTWARE 1,678 1,661 8,133 1,197 - - 2,000 2,000 100-51430-321-000 OFFICE SUPPLIES 117 - 31 48 - 64 150 150 100-51430-322-000 POSTAGE 656 235 659 298 234 246 300 300 100-51430-324-000 PRINTING/COPYING 109 - 158 21 - 13 25 25 100-51430-325-000 PUBLIC NOTICES - 87 111 - - - 45 45 100-51430-332-000 EDUCATION/TRAINING - - 201 99 - 56 150 150 100-51430-333-000 CONFERENCES & MEETINGS 95 - - 100-51430-353-000 GENERAL SUPPLIES 473 657 580 293 - 163 350 400 15,023 9,786 24,319 13,115 6,938 13,280 23,866 38,998 100-51510-000-000 FINANCIAL ADMINISTRATION - Financial Specialist/TREASURER 100-51510-111-000 FULL-TIME WAGES 40,834 47,011 57,204 60,681 12,048 22,103 83,405 88,830 100-51510-112-000 Full-Time Overtime Wages - - - 6,027 6,220 100-51510-114-000 UNWORKED WAGES 5,333 10,094 23,996 3,792 613 3,168 7,812 1,000 100-51510-131-000 RETIREMENT 2,927 3,741 1,480 4,915 1,012 2,105 6,378 6,570 100-51510-132-000 SOCIAL SECURITY 2,721 3,733 2,870 4,996 982 1,993 7,318 7,323 100-51510-133-000 HEALTH 8,047 9,188 1,354 6,592 1,457 2,530 19,387 23,321 100-51510-134-000 DENTAL 710 727 84 404 82 140 1,201 1,575 100-51510-135-000 LIFE 55 53 3 101 14 24 122 132 100-51510-136-000 DISABILITY 288 473 (114) 251 59 103 276 337 100-51510-137-000 HSA 2,268 2,142 1,639 3,487 628 1,078 3,658 4,802 100-51510-138-000 EAP 128 131 138 138 23 69 47 138 100-51510-139-000 BENEFIT FEES - - - - - - - - 100-51510-140-000 VISION - 126 2 50 8 14 148 100 Village of Sister Bay 2026 Annual Budget 51000 General Government 12/31/2022 12/31/2023 12/31/2024 12/31/2025 3/31/2026 6/30/2026 2026 2027 Account Description Actual Actual Actual Actual Actual Actual Budget Budget 100-51510-142-000 RECRUTING - 2 - - 100-51510-143-000 RECOGNITION 450 450 450 600 - - 450 450 100-51510-144-000 MILEAGE 617 402 751 81 - - 1,000 250 100-51510-145-000 EXPENSE ALLOWANCE 250 136 91 - - - 300 100 100-51510-200-000 OTHER CONTRACTED SERVICES 2,827 2,860 4,995 17,016 2,680 4,480 20,100 20,000 100-51510-310-000 COMPUTER SOFTWARE/HARDWARE 2,837 9,144 4,594 3,907 2,125 4,993 6,550 24,757 100-51510-312-000 IT SUPPORT 331 215 321 402 120 120 750 750 100-51510-322-000 POSTAGE 952 1,083 1,129 1,332 124 234 1,200 1,200 100-51510-325-000 ADVERTISING & PUBLIC NOTICES 230 245 190 247 - - 350 350 100-51510-331-000 MEMBERSHIP DUES 746 404 489 25 - 41 900 500 100-51510-332-000 EDUCATION/TRAINING 55 295 3,298 - - - 500 250 100-51510-333-000 CONFERENCES/MEETINGS 785 1,459 2,000 175 - - 2,000 500 100-51510-392-000 MISCELLANEOUS EXPENSES 172 - - 108 - - 200 200 100-51510-512-000 WORKERS COMPENSATION 47 50 31 101 28 53 165 165 100-51510-523-000 UNEMPLOYMENT COSTS - -