Finance Committee Meeting — Agenda packet

Posted On: 08/27/2026 FINANCE COMMITTEE MEETING MONDAY, AUGUST 31, 2026 – 9:00 AM 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) July 13, 2026 b) July 27, 2026 5. Comments, Correspondence and Concerns from the Public (Public comment limited to 3 non-transferable minutes per person) 6. Discussion/Action Items a) Sister Bay Historical Society – Request for Village Contribution; Little Sister Barn b) Hwy 57 Utility Extension Project c) 2027-2031 Capital Improvement Plan (CIP) Review d) 2027 Annual Budget Review 7. Staff Updates 8. Matters to be Placed on a Future Agenda or Referred to a Committee, Official or Employee 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 1 FINANCE COMMITTEE MEETING MINUTES 1 Monday, July 27, 2026, 10 A.M. 2 (Approval Pending) 3 4 1. Call to Order 5 Chairperson Brigid White called t he Finance Committee Meeting to order on Monday July 27, 2026, at 6 10:19 AM at the Sister Bay Liberty Grove Fire Station, 2258 Mill Road, Sister Bay, WI. The late start was 7 due to internet outage at the Fire Station. 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 Ben Andrews, Administrative Assistant Sarah Bertges, Financial Specialist/Treasurer 14 Vlad Gannik, John Lijewski, Terry Wolf, Lisa O’Hearn, Patrice Champeau. Zoom: Jennifer Engel, Baird. 15 16 3. Approve Agenda 17 Motion to approve the agenda was made by Howson and seconded by Kelly. Motion carried — all ayes. 18 19 4. Approve Meeting Minutes 20 a.) July 13, 2026; Joint Finance-Village Board Meeting 21 Motion to approve July 13, 2026 regular meeting minutes as presented was made by Kelly and seconded 22 by Laszkiewicz. Motion carried — all ayes. 23 24 b) July 13, 2026; Regular Meeting 25 Motion to approve July 13, 2026 regular meeting minutes as presented was made by Laszkiewicz and 26 seconded by Howson. Motion carried — all ayes. 27 28 5. Discussion/Action Items 29 a. Sister Bay Historical Society – Request for Village Contribution; Little Sister Barn 30 John Lijewski presented the Historical Society's request for a $750,000 Village contribution, to be funded 31 over multiple years, toward the Little Sister Barn project. The Society outlined its $6 million fundraising 32 campaign and stated construction will not begin until 80% of the funds have been secured. Trustee 33 Champeau also requested increasing the Village's annual Historical Society contribution from $15,000 to 34 $30,000 beginning in 2027. 35 36 The committee discussed the project's community and tourism benefits, while also expressing concerns 37 regarding Village financial capacity, competing capital priorities, and the legal authority to contribute 38 public funds to a private nonprofit. Members agreed the request should not be considered for the 2027 39 budget but could remain part of future Capital Improvement Plan (CIP) discussions. 40 Administrator Andrews emphasized that inclusion in the CIP does not constitute funding approval. 41 42 Action Items 43 • Consult the Village Attorney regarding legal authority for contributions to nonprofit. 44 • Keep the request as a standing CIP discussion item. 45 • Request additional information from the Historical Society as needed. 46 47 2 Minutes of the July 27, 2026, Meeting of the Finance Committee - unapproved 2 b. 2027 Capital Improvement Plan (CIP) 1 Jennifer (Baird & Associates) provided a preliminary update on the Village's capital reserve reconciliation. 2 A written report will follow due to technical issues during the presentation. 3 Treasurer Gannik confirmed capital reserve balances reconcile with the general ledger at approximately 4 $6.86 million. The review identified opportunities to better designate reserve accounts and develop a 5 policy for allocating interest earnings. 6 7 The committee agreed that reserve funds should remain dedicated to their intended purposes unless 8 formally reallocated by the Village Board and supported adding quarterly capital project updates as a 9 standing Finance Committee agenda item. 10 11 The committee reviewed the draft 2027 CIP, including: 12 • Maintaining a lower projected levy than 2026. 13 • Deferring waterfront playground improvements to 2028. 14 • Keeping Village Hall engineering in 2028. 15 • Confirming other previously deferred projects. 16 17 Action Items 18 • Receive Baird's written reconciliation report. 19 • Develop a reserve interest allocation policy. 20 • Verify Parks Building Demolition reserves. 21 • Update Highway 57 Trail and Marina restroom cost estimates. 22 • Provide Parks Committee with a road project update. 23 • Add quarterly capital project status reports to future agendas. 24 25 c. 2027 Budget – Preliminary Review 26 Andrews introduced the preliminary 2027 budget and noted updated personnel figures will be 27 incorporated into the next draft. 28 Treasurer Gannik reported that current assessed values would allow approximately $55,000 in additional 29 levy capacity while maintaining the current mill rate. Committee members emphasized that additional 30 capacity should not automatically result in increased spending and reiterated the goal of controlling the 31 tax rate. 32 33 Discussion included: 34 • Reviewing actual prior-year expenditures rather than prior budgets when preparing department 35 budgets. 36 • Monitoring General Government expenditures. 37 • Marina staffing levels and long-term financial sustainability. 38 • Preparing a comprehensive Village debt schedule. 39 40 Final state assessment figures are expected by August 15, with a more complete budget draft to be 41 reviewed on August 31. 42 43 Action Items 44 • Incorporate updated HR budgeting information. 45 • Prepare a comprehensive debt schedule. 46 • Research regional water and wastewater rates. 47 • Department heads to submit revised budgets based on actual expenditures. 48 3 Minutes of the July 27, 2026, Meeting of the Finance Committee - unapproved 3 • Discuss Marina staffing at a future Marina Committee meeting. 1 2 7. Staff Reports/Updates 3 Gannik reported receiving a funding request from the Northern Door Children's Center for consideration 4 during the 2027 budget process. 5 6 Andrews reported that the Village ended 2025 with an approximately $40,000 General Fund surplus, 7 assisted by a TIF transfer and debt service adjustments. 8 9 8. Future Agenda Items 10 • Propane for Village facilities. 11 • Legal review of potential Village contributions to the Historical Society. 12 13 9. Next Meeting 14 The next Finance Committee meeting is scheduled for Monday, August 31, 2026, at 9:00 a.m. 15 16 10. Adjourn 17 A motion to adjourn was at 1:16 p.m. was made by Laszkiewicz and seconded by Howson. The motion 18 carried — all ayes. 19 20 Minutes submitted by Julie Thyssen, Village Clerk 21 4 COMMENTS, CORRESPONDENCE, AND CONCERNS FROM THE PUBLIC Date: August 31, 2026 To: Finance Committee Re: August 2026 Written comments, correspondence, and concerns the month are included in the packet. 5 6 7 Page 1 STAFF REPORT Date: July 21, 2026 To: Finance Committee Re: Sister Bay Historical Society – Request for Village Contribution; Little Sister Barn Author(s): Benjamin Andrews, Village Administrator The Village of Sister Bay (“Village”) received a request f rom the Sister Bay Historical Society (SBHS) for contributions for the Little Sister Barn project. This was discussed at the July 27th, 2026, Finance Committee (“Committee”) meeting. The Committee requested that Village Staff request a legal opinion from legal counsel to determine the legality of the Village contributing public funds to a non -Village entity. The legal opinion was included in separate correspondence. This agenda item was requested to be included as a standing item on the Committee’s agenda. Village staff has not requested any specific action of the Committee for this agenda item. Attachments include the SBHS correspondence. 8 9 10 11 12 Page 1 STAFF REPORT Date: August 31, 2026 To: Finance Committee Re: 2027-2031 Capital Improvement Plan Author(s): Benjamin Andrews, Village Administrator Attached is the most recently updated Cap ital Improvement Plan for the Finance Committee’s review. 13 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 11,080,349$ 14,305,349$ 11,563,588$ 11,677,921$ 11,537,921$ FUNDING SOURCES CAPITAL PROJECTS LEVY 635,665.21$ 1,376,274.79$ 9,825,833.00$ 708,500.00$ 657,250.00$ 12,546,273.00$ GENERAL FUND LEVY -$ -$ -$ -$ -$ -$ BOND PROCEEDS 5,895,000.00$ -$ -$ -$ -$ 5,895,000.00$ GRANTS 68,808.84$ 1,697,702.16$ 10,025,000.00$ 125,000.00$ -$ 11,916,511.00$ PREMIER RESORT AREA TAX 355,000.00$ -$ -$ -$ -$ 355,000.00$ OTHER SOURCE 2,713,500.00$ 784,500.00$ 3,326,000.00$ 308,000.00$ 255,000.00$ 7,132,000.00$ TOTAL SOURCES 9,667,974.05$ 3,858,476.95$ 23,176,833.00$ 1,141,500.00$ 912,250.00$ 37,844,784.00$ TOTAL AVAILABLE FUNDS 20,748,323.05$ 18,163,825.95 $ 34,740,420.95 $ 12,819,420.95 $ 12,450,170.95 $ USES BY CATEGORY General Government & Administration 300,000 $ 3,250,000 $ 1,500,000 $ - $ - $ 5,050,000.00$ Fire 15,000.00 $ 110,000.00 $ 159,000.00 $ 449,000.00 $ 59,000.00 $ 792,000.00 $ Parks 283,974.05 $ 2,250,738.00$ 375,000.00 $ 375,000.00 $ 500,000.00 $ 3,784,712.05 $ Public Works Vehicles & Equipment 20,000.00 $ 90,000.00 $ 75,000.00 $ 171,000.00 $ - $ 356,000.00$ Streets 2,100,000.00 $ 100,000.00 $ 100,000.00 $ 100,000.00 $ 100,000.00 $ 2,500,000.00 $ Library 21,000.00 $ 30,000.00 $ 5,000.00 $ 35,000.00 $ 6,000.00 $ 97,000.00 $ Ice Rink - $ - $ - $ - $ 500,000.00$ 500,000.00 $ Water 585,000.00 $ 50,000.00 $ 50,000.00 $ 72,500.00 $ 180,000.00 $ 937,500.00 $ WWTP 12,000.00 $ 10,000.00 $ 20,676,500.00$ 67,000.00 $ 72,000.00 $ 20,837,500.00$ Collection 1,536,000.00 $ 700,000.00 $ 22,000.00 $ 6,000.00 $ - $ 2,264,000.00$ Marina 1,570,000.00 $ 9,500.00 $ - $ - $ - $ 1,579,500.00$ TOTAL USES BY CATEGORY 6,442,974.05$ 6,600,238.00 $ 22,962,500.00 $ 1,275,500.00 $ 1,417,000.00 $ 38,698,212.05 $ EST. ENDING FUND BALANCE 14,305,349.00$ 11,563,587.95 $ 11,777,920.95 $ 11,543,920.95 $ 11,033,170.95 $ 2026-2030 8/27/2026 14 CAPITAL IMPROVEMENT PLAN 2024-2028 $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 2027 2028 2029 2030 USES BY CATEGORY VILLAGE OF SISTER BAY Water Collection WWTP Marina Library Ice Rink Public Works Vehicles & Equipment Vehicles & Equipment Fire Streets General Government & Administration 15 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 3,819,591.00$ 6,844,591.00 $ 3,744,591.00 $ 3,744,591.00 $ 3,744,591.00 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 75,000.00$ 150,000.00 $ 250,000.00 $ - $ - $ 475,000.00$ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS 3,250,000.00$ - $ - $ - $ - $ 3,250,000.00$ GRANTS -$ - $ 1,000,000.00$ - $ - $ 1,000,000.00$ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE -$ - $ 250,000.00$ - $ - $ 250,000.00$ TOTAL SOURCES 3,325,000.00$ 150,000.00 $ 1,500,000.00$ - $ -$ 4,975,000.00$ TOTAL AVAILABLE FUNDS 7,144,591.00$ 6,994,591.00 $ 5,244,591.00 $ 3,744,591.00 $ 3,744,591.00 $ USES BY CATEGORY General Government & Administration 300,000.00$ 3,250,000.00$ 1,500,000.00 $ - $ -$ 5,050,000.00$ TOTAL USES BY CATEGORY 300,000.00$ 3,250,000.00$ 1,500,000.00 $ - $ -$ 5,050,000.00$ EST. ENDING FUND BALANCE 6,844,591.00$ 3,744,591.00 $ 3,744,591.00 $ 3,744,591.00 $ 3,744,591.00 $ 8/27/2026 16 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 3,819,591$ 6,844,591 $ 3,744,591 $ 3,744,591 $ 3,744,591 $ FUNDING SOURCES CAPITAL PROJECTS LEVY 75,000$ 150,000 $ 250,000 $ - $ - $ 475,000$ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS 3,250,000$ - $ - $ - $ - $ 3,250,000$ GRANTS -$ - $ 1,000,000$ - $ - $ 1,000,000$ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE -$ - $ 250,000$ - $ - $ 250,000$ TOTAL SOURCES 3,325,000$ 150,000 $ 1,500,000 $ - $ - $ 4,975,000$ TOTAL AVAILABLE FUNDS 7,144,591$ 6,994,591 $ 5,244,591 $ 3,744,591 $ 3,744,591 $ 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 6,844,591$ 3,744,591$ 3,744,591$ 3,744,591$ 3,744,591$ General Government & Administration 8/27/2026 17 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 $75,000 is intended to be collected through capital project levy. 4 -Critical Need/Obligated/Within 6-12 Months Replace Worn Out Equipment The Village Board took action on the March 24th, 2026, meeting to approve the motion for the demolition and/or removal of the current Village Administration Building at 2383 Maple Drive. The current Village Administration building will need to be demolished/removed prior to the construction of the Triangle Reconstruction project. Village Administration Building Demo Village Administrator GEN-27-01 Facilities 40 Years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 General Government General Government 18 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Administration Building 150,000$ 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 3,250,000 $ - $ - $ - $ 3,250,000$ Grants - $ - $ - $ - $ - $ -$ Total 3,250,000$ - $ - $ - $ - $ 3,250,000$ Budget Impact/Other 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 thru bidding services for the new Village Administration Building is $150,000. Additional costs for the construction of the building will be provided as an estimate of probable cost during the design process. Construction management service costs are to be identified. 4 -Critical Need/Obligated/Within 6-12 Months Replace Worn Out Equipment New Administration Building with trustee chambers, executive session conference room, elections space/secure elections space required by law, employee office space, flex workspace for consultants/dept heads/others, client conference room, file space/archive space, restrooms, employee kitchen/lounge, lobby, drop box, payment window. Includes sound system for meetings and presentations, handicapped accessible, good exterior lighting, safety features to separa te employees from public, and secure doors. Administration Building Erik Linczmaier GEN-27-02 Facilities 40 years The current administration building is too small for the needs. The current building has issues with heating/cooling, leaks, electrical overloads, insects, and needs new windows, etc. The current building lacks privacy for voting or conversations. It lacks meeting spaces, large and small. We do not have good storage space that is safe from fire, water damage, or rodents. Logistically, being separated from other staff is inefficient. The voting equipment should be stored onsite in a secure closet/space. VILLAGE OF SISTER BA Y CAPITAL IMPROVEMENT PLAN 2027-2031 General Government General Government 8/27/2026 19 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total PW Buildings Demo 75,000$ - $ - $ - $ - $ 75,000$ Total 75,000$ - $ - $ - $ - $ 75,000$ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ Budget Impact/Other $75,000 was collected in 2025, but restricted by the Board. Demolition to occur in 2027 and there is no impact to the 2027 budget. 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment On December 16th, 2025, the Village Board approved a motion to select the former site of the Public Works Building (2313 Mill Road) as the site of the new Village Administration Building. In order for the building to be constructed, the current building will need to be demolished. The building has exceeded its useful life and is in disrepair. Removing the building eliminates a potential safety threat, improves the aesthetics of the village, and preares the site for the next land use. PW Buildings Demo Erik Linczmaier GEN-27-03 Facilities 40 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 General Government General Government 8/27/2026 20 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Wayfinding & Facilities Signage -$ - $ - $ - $ - $ -$ Total -$ - $ - $ - $ - $ - $ Funding Sources 2027 2028 2029 2030 2031 Total Capital Projects Levy -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ Budget Impact/Other N/A Signage Originally $250,000 was placed in the CIP, and annually it tended to be pushed further to the future. In spring 2025 the Finance Committee decided not to pursue the project at that time, but leave the item in the CIP workbook in case updated bids are received someday and the Village board decides to pursue the project. To be reviewed annually. 3 -Preventive Need/Public Benefit/1-2 Years New Program/Service The village had completed a wayfinding signage study and had intended to redesign and replace Village wayfinding and facilities signage. The goal was to assist the public in finding amenities and facilities, and create a cohesive look for all Village properties and facilities. Help residents and visitors find their way around Sister Bay easily. Market Sister Bay. Update look of Village. 5-10 years Wayfinding & Facilities Signage GEN-28-01 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 General GovernmentGeneral Government 8/27/2026 21 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Village Hall Future Engineering 150,000$ - $ - $ - $ 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 OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 General Government 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 $1,500,000. 2 -Improvement Benefit/Desired Want/2-3 Years Current Equipment Obsolete The Village Hall is in need of rennovation and addition; 2025 architectural drawings. The Village Hall project has been identified as a need by the Village Hall Planning Task Force. Eric Linczmaier Facilities 0 years 8/27/2026 22 PROGRAM/ 2027 2027 2027 CATEGORY PROGRAM/PROJECT PROJECT # PRIORITY PURPOSE Requested Defunded A pproved General Government Village Administration Building Demo GEN-27-01 4 -Critical Need/Obligated/Within 6-12 Months Replace Worn Out Equipment 75,000$ General Government Administration Building GEN-27-02 4 -Critical Need/Obligated/Within 6-12 Months Replace Worn Out Equipment 3,250,000$ General Government PW Buildings Demo GEN-27-03 5 -Mandated/Mission Driven/Immediate Need Re place Worn Out Equipment -$ General Government Wayfinding & Facilities Signage GEN-28-01 3 -Preventive Need/Public Benefit/1-2 Years New Pro gram/Service -$ General Government Village Hall Future Engineering-Renovation GEN-29-01 2 -Improvement Benefit/Desired Want/2-3 Years Current E quipment Obsolete -$ Budget Funding Totals 3,325,000$ - $ - $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027 RECOMMENDED BUDGET CAPITAL EXPENDITURE 23 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 24 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 $ 1,156,059$ 1,170,392 $ 836,392 $ 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$ 173,333$ 115,000$ 254,250$ 1,011,833$ TOTAL AVAILABLE FUNDS 926,809$ 1,266,059$ 1,329,392 $ 1,285,392 $ 1,090,642 $ USES BY CATEGORY FIRE 15,000$ 110,000$ 159,000$ 449,000$ 59,000$ 792,000$ TOTAL USES BY CATEGORY 15,000$ 110,000$ 159,000$ 449,000$ 59,000$ 792,000$ EST. ENDING FUND BALANCE 911,809$ 1,156,059$ 1,170,392 $ 836,392 $ 1,031,642$ 8/27/2026 25 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 811,809$ 796,809$ 845,309$ 859,809$ 534,309$ FUNDING SOURCES CAPITAL PROJECTS LEVY 158,500$ 173,500$ 123,500$ 59,000$ 514,500$ GENERAL FUND LEVY -$ -$ -$ -$ -$ -$ BOND PROCEEDS -$ -$ -$ -$ -$ -$ GRANTS -$ -$ -$ -$ -$ -$ PREMIER RESORT AREA TAX -$ -$ -$ -$ -$ -$ OTHER SOURCE -$ -$ -$ -$ -$ -$ TOTAL SOURCES -$ 158,500$ 173,500$ 123,500$ 59,000$ 514,500$ TOTAL AVAILABLE FUNDS 811,809$ 955,309 $ 1,018,809$ 983,309 $ 593,309 $ 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$ 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$ 110,000 $ 159,000 $ 449,000 $ 59,000 $ 792,000 $ EST. ENDING FUND BALANCE 796,809$ 845,309 $ 859,809 $ 534,309 $ 534,309 $ FIRE 8/27/2026 26 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 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Fire Department Fire Department FD Maintanance Fire Chief FIRE-27-01 FIRE Department 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment FD Maintanance 8/27/2026 27 Category: Department: Program/Project Name: Contact: 1 -Maintain/Public Want/Greater than 3 Years Program/Project #: Type: 2 -Improvement Benefit/Desired Want/2-3 Years Useful Life: 3 -Preventive Need/Public Benefit/1-2 Years Note: Program/Project Name and # Referenced on Category Sheet. Priority: 4 -Critical Need/Obligated/Within 6-12 Months Purpose: 5 -Mandated/Mission Driven/Immediate Need Description Scheduled Replacement Current Equipment Obsolete Replace Worn Out Equipment New Program/Service Expanded Service Increase Safety Improve Policies/Procedures Justification Reduce Personnel Time Capital Projects Levy General Fund Levy Bond Proceeds Grants Premier Resort Area Tax Ex penditures (Uses) 2026 2027 2028 2029 2030 2031 Total Other Source 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 Financial Impact to budget of $35,000 in 2027; $60,000 was levied in 2026 for capital projects levy. 4 -Critical Need/Obligated/Within 6-12 Months Replace Worn Out Equipment Replace the flooring inside the Fire Station Garage. PURPOSE Flooring is currently in need of replacement at the Fire Station. FUNDING SOURCES PRIORITY Fire Station Flooring Replacement Fire Chief FIRE-27-02 FIRE Department 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Fire Department Fire Department 28 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2026 2027 2028 2029 2030 2031 Total SCBA Air Packs and Spare Bottles -$ - $ 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 SCBA Air Packs and Spare Bottles FIRE-28-01 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Fire DepartmentFire Department Fire Chief FIRE Department 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment 15 years 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 $48,000 in 2029 annually for reserve in capital fund. 8/27/2026 29 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Turn Out Gear -$ - $ 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 Financial Impact to budget of $50,000 to be covered by capital project levy. 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment Replacement of Turn Out Gear. Scheduled Replacement of Turn Out Gear. Turn Out Gear Fire Chief FIRE-29-02 FIRE Department 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Fire Department FIRE Department 8/27/2026 30 Category:D epartment: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Engine 6 -$ - $ - $ $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 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 $1,300,000 for the Village's portion of cost in capital fund. 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment Engine 6 Chris Hecht FIRE Department 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 FIRE Department 8/27/2026 31 Category:D epartment: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Defibrillators -$ -$ -$ 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 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION Fire Department FIRE Department Defibrillators Chris Hecht FIRE-31-01 FIRE Department 15 years 1 -Maintain/Public Want/Greater than 3 Years Replace Worn Out Equipment Defibrillators 8/27/2026 32 PROGRAM/ 2027 2027 2027 CATEGORY PROGRAM/PROJECT PROJECT # PRIORITY PURPOSE Requested Defunded Approved FIRE FD Maintanance FIRE-27-01 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment 15,000 $ FIRE Fire Station Flooring Replacement FIRE-27-02 4 -Critical Need/Obligated/Within 6-12 Months Replace Worn Out Equipment 35,000 $ FIRE SCBA Air Packs and Spare Bottles FIRE-28-01 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment 35,000 $ FIRE Turn Out Gear FIRE-29-02 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment - $ FIRE Engine 6 FIRE-30-01 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment 108,500$ FIRE Defibrillators FIRE-31-01 1 -Maintain/Public Want/Greater than 3 Years Replace Worn Out Equipment - $ Budget Funding Totals 193,500$ - $ - $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027 RECOMMENDED BUDGET CAPITAL EXPENDITURE 33 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 34 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$ 505,000.00$ 518,988.95$ 618,988.95$ 718,988.95$ FUNDING SOURCES CAPITAL PROJECTS LEVY 215,165.21$ 567,024.79 $ 225,000.00 $ 225,000.00 $ 200,000.00 $ 1,432,190.00 $ GENERAL FUND LEVY -$ - $ - $ - $ - $ - $ BOND PROCEEDS -$ - $ - $ - $ - $ - $ GRANTS 68,808.84$ 1,697,702.16$ 125,000.00 $ 125,000.00$ -$ 2,016,511.00$ PREMIER RESORT AREA TAX -$ - $ - $ - $ - $ - $ OTHER SOURCE -$ - $ 125,000.00$ 125,000.00 $ - $ 250,000.00$ TOTAL SOURCES 283,974.05$ 2,264,726.95$ 475,000.00 $ 475,000.00$ 200,000.00$ 3,698,701.00$ TOTAL AVAILABLE FUNDS 788,974.05$ 2,769,726.95 $ 993,988.95 $ 1,093,988.95 $ 918,988.95 $ USES BY CATEGORY Parks 283,974.05$ 2,250,738.00$ 375,000.00 $ 375,000.00$ 500,000.00$ 3,784,712.05$ TOTAL USES BY CATEGORY 283,974.05$ 2,250,738.00$ 375,000.00$ 375,000.00$ 500,000.00$ 3,784,712.05$ EST. ENDING FUND BALANCE 505,000.00$ 518,988.95 $ 618,988.95 $ 718,988.95 $ 418,988.95 $ 8/27/2026 35 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE 505,000$ 505,000$ 518,989$ 618,989$ 718,989$ FUNDING SOURCES CAPITAL PROJECTS LEVY 215,165$ 567,025$ 225,000$ 400,000$ 200,000$ 1,607,190$ GENERAL FUND LEVY -$ -$ -$ -$ -$ -$ BOND PROCEEDS -$ -$ -$ -$ -$ -$ GRANTS 68,809$ 1,697,702$ 125,000 $ -$ -$ 1,891,511$ PREMIER RESORT AREA TAX -$ -$ -$ -$ -$ -$ OTHER SOURCE -$ -$ 125,000$ -$ -$ 125,000$ TOTAL SOURCES 283,974$ 2,264,727$ 475,000 $ 400,000$ 200,000$ 3,623,701$ TOTAL AVAILABLE FUNDS 788,974$ 2,769,727 $ 993,989 $ 1,018,989 $ 918,989 $ USES BY PROGRAM/PROJECT PROGRAM/PROECT # HWY 57 Trail PARKS-28-01 86,011 $ 1,145,587$ - $ - $ - $ 1,231,598$ 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$ 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 283,974$ 2,250,738$ 375,000 $ 300,000$ 500,000$ 3,709,712$ EST. ENDING FUND BALANCE 505,000$ 518,989 $ 618,989 $ 718,989 $ 418,989 $ Parks 8/27/2026 36 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 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 10 years Village Hall Painting Parks and Streets Director PARKS-27-01 Buildings 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. VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2023-2027 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION Parks Parks 37 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 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 10 years Post Office Painting Parks and Streets Director PARKS-27-02 Buildings Apply $18,000 to the capital project levy in 2027. 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment Post Office soffit,fascia and cinder block walls need to be repainted. To preserve and protect infastructure from the elements. VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2023-2027 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION Parks Parks 38 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Logerquist Re-Roofing 10,000$ $10,000 Total 10,000$ - $ - $ - $ -$ 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 Apply $10,000 to the capital project levy in 2027. 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment Re-roof four (4) of the small white structures on the Logerquist site. To preserve and protect infrastructure from the elements. Logerquist Re-Roofing Parks and Streets Director PARKS-27-03 Buildings 30 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2023-2027 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION Parks Parks 39 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total HWY 57 Trail 86,011$ 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 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION Parks Parks HWY 57 Trail Parks and Streets Director PARKS-28-01 Trail 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 $95,000 in total estimated. Construction to start M ay 2027, unless DOT approves a Fall 2026 start, with project expected to be complete by the end of September 2027. 4 -Critical Need/Obligated/Within 6-12 Months New Program/Service Pedestrian/ Bike Path along Highway 57 from Hwy 42/Gateway Park to eventually Northwoods Drive. Path off-road to facilitate bikes and pedestrians who are currently walking along the highway in that area. Asphalt path. Cooperative with DOT. Funding will also be needed to continue the trail from Northwoods Drive to the Village limits/Corner of the Past in the future People are frequently walking and biking on the shoulder of the highway which is a safety issue. As we see more homes and businesses in that area, the problem will continue to worsen. 8/27/2026 40 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Hwy 42 Trail to Ephraim 144,963$ 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 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION ParksParks Parks and Streets Director Trail Financial impact to budget - DOT TAP Grant to be applied for. $144,963 to be engineering cost paid for with Capital Project Levy. Project increases by 4% annually, per DOT guidelines. Estimates based on 2024 figures. 3 -Preventive Need/Public Benefit/1-2 Years New Program/Service Pedestrian/ Bike Path that will connect the existing bike path on HWY 42 up the hill into Ephraim. Designed in 2024, engineered in 2025, construction in 2028. People are frequently walking and biking on the shoulder of the highway which is a safety issue. This will extend the HWY 42 trail and hopefully extend into Ephraim. This would be a multi jurisdictional trail that would connect Sister Bay, Ephraim, Fish Creek and Egg Harbor. 20 years Hwy 42 Trail to Ephraim PARKS-28-02 8/27/2026 41 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Waterfront Playground Equipment -$ - $ -$ -$ 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 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 $100,000 to the capital project levy 2028 thru 2031. 2 -Improvement Benefit/Desired Want/2-3 Years Replace Worn Out Equipment Inclusive Playground - rubberized base, new equipment. Playground creates a space where all children, regardless of mobility, can play and socialize. Would be placed where existing Waterfront Park playground is located. Equipment could be branded for Sister Bay (ships, scandinavian, vikings, goats, etc) but branded equipment is additional cost. Current equipment is aged and in need of replacement; it is not accessible to all children. Replace with playground accessible by all mobility levels. Parks and Streets Director Parks Parks Waterfront Playground Equipment PARKS-28-03 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION Parks 8/27/2026 42 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Dog Park Renovations -$ - $ 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 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION ParksParks 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. $100,000 construction cost is an estimate only. Could be funded by donations or Municipal Reimbursement Funds, if approved. 2 -Improvement Benefit/Desired Want/2-3 Years Expanded Service Public has requested that large dogs be separated from small dogs. Facility study indicated that dog park should be relocated. The PPS Committee has discussed a dog park on the Logerquist site. The CORP recommends a new dog park, or dogs be separated. Use funds from the Valerie Davis Estate which were received in 2019. Ms. Davis was a supporter of various humane societies. 20 years Dog Park Renovations PARKS-29-01 8/27/2026 43 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Pebble Beach Parking, Restrooms, Overlook -$ 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 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION ParksParks Parks and Streets Director Parks Phase I: Engineering and construction of the boardwalk and overlook - $30,000 for engineering was moved back to 2028; $250,000 set aside for construction in 2029. Grant eligible. Phase II: Parking lot and bio swale engineering; construct bio-swale; hard surface lot. Not included in 5 year plan at this time. Bio-swale is grant eligible. Phase III: Toilet and waste management. Not included in 5 year plan at this time. 3 -Preventive Need/Public Benefit/1-2 Years New Program/Service Previous PPS Committee discussed installing ‘boulder benches’, a bike rack, trash receptacle, hard surfacing the north parking lot to prevent degradation of the park and runoff damage, restrooms, and a boardwalk with overlook. At that time research was done on asphalt costs, bio-swale engineering, and grant research. The committee also wanted a pit toilet, and an accessible boardwalk with beach overlook. Preliminary designs were pursued, cost estimates obtained, and conversations with the Land Trust and grantors were pursued. The committee membership then changed, and the project was cancelled, but in early 2025 it was briefly discussed again. Creating a wheelchair accessible boardwalk with a beach overlook was a commitment the village previously made with a gentleman who agreed to donate to the acquisition of the park, provided the village installed a wheelchair accessible boardwalk. To install a wheelchair accessible boardwalk, you need a hard surface parking lot. To install a hard surface, you need to address drainage, which requires a bio-swale. All these amenities require engineering. Although a pit toilet, or any toilet, can be foregone, the park has grown in popularity (now being advertised by the state and land trust on social media) and eventually the village should address how human waste will be managed. 15 years Pebble Beach Parking, Restrooms, Overlook PARKS-29-02 8/27/2026 44 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Expenditures (Uses) 2027 2028 2029 2030 2031 Total Hwy 57 Trail - Phase II Expansion -$ - $ 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 - $ - $ - $ - $ -$ Total -$ - $ - $ 250,000$ - $ 250,000$ Budget Impact/Other VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Parks Parks and Streets Director Trail 20 years Parks Hw y 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 $250,000 in 2030. Cost estimate and additional project management would be require d. The trail expansion project would extend multi-use trail access through the Hwy 57 corridor to the edge of the southernmost village limits. Benefits would be include improved safety and additional pedestrian/cylist access. Expansion of the Hwy 57 Trail Project; Connecting trail from Northwoods Drive, through Fieldcrest, to Hwy 57. Description Justification 8/27/2026 45 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Misc. Trails -$ -$ 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 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION Parks Parks Misc. Trails Erik Linczmaier PARKS-31-01 Trail 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 $905,000. Budgeting annually ensures proper planning, and reserves for grant matches, provided grants are secured prior to the expiration of DNR approvals. 8/27/2026 46 PROGRAM/ 2027 2027 2027 CATEGORY PROGRAM/PROJECT PROJECT # PRIORITY PURPOSE Requested Defunded Approved Parks HWY 57 Trail PARKS-28-01 4 -Critical Need/Obligated/Within 6-12 Months New Program/Service 17,202$ Parks Village Hall Painting PARKS-27-01 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment 25,000$ Parks Post Office Painting PARKS-27-02 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment 18,000$ Parks Logerquist Re-Roofing PARKS-27-03 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipmen t 10,000$ Parks Hwy 42 Trail to Ephraim PARKS-28-02 3 -Preventive Need/Public Benefit/1-2 Years New Pro gram/Service 144,963$ Parks Waterfront Playground Equipment PARKS-28-03 2 -Improvement Benefit/Desired Want/2-3 Years Replace Worn Out Equipment -$ Parks Dog Park Renovations PARKS-29-01 2 -Improvement Benefit/Desired Want/2-3 Years Expanded Service -$ Parks Pebble Beach Parking, Restrooms, Overlook PARKS-29-02 3 -Preventive Need/Public Benefit/1-2 Years New Pro gram/Service -$ Parks Hwy 57 Trail - Phase II Expansion PARKS-30-01 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service -$ Parks Misc. Trails PARKS-31-01 3 -Preventive Need/Public Benefit/1-2 Years New Pro gram/Service -$ Budget Funding Totals 215,165 - $ - $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027 RECOMMENDED BUDGET CAPITAL EXPENDITURES 47 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 $ RANKING CRITERIA FOR FUTURE PROJECTS - when resources are available: PURPOSE 1 - Immediate: May be moved to the 5-Year plan within a year. Scheduled Replacement 2 - Near Term: May be moved to the 5-Year plan in 2-3 years. Current Equipment Obsolete 3 - Long Term: May be moved to the 5-Year plan in 4-5 years. Replace Worn Out Equipment 4 - Future: Anticipated but not yet scheduled. New Program/Service Expanded Service Increase Safety Improve Policies/Procedures Reduce Personnel Time PROGRAM/PROJECT VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD 48 YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Public Works Facilities Gazebo - Waterfront Park 2031 3 - Long Term Scheduled Replacement 15,000 $ Public Works E quipment Re place sports complex bleachers 2031 4 - Future Scheduled Replacement 20,000 $ Public Works E quipment John Deere Lar ge Area Riding Mower/Blower/Sweeper 2031 3 - Long Term Scheduled Replacement 45,000 $ Public Works E quipment 2021 Golf Cart 2031 4 - Future Scheduled Replacement 10,000 $ Public Works E quipment Re place 2018 51" Snowblower Attachment Z51B 2033 4 - Future Scheduled Replacement 10,000 $ Public Works E quipment Re place 60" Power Angling Sweeper (2018) 2033 3 - Long Term Scheduled Replacement 7,000 $ Public Works E quipment Re place 2011 Ryan Tracaire Lawn Aerator 2035 3 - Long Term Scheduled Replacement 5,200 $ Public Works E quipment S ports Complex playground equipment 2035 4 - Future Scheduled Replacement 15,000 $ Public Works E quipment Athletic Field Li ghts 2035 3 - Long Term Replace Worn Out Equipment 150,000$ Public Works E quipment Boat Parade Float & Traile r 2035 4 - Future Replace Worn Out Equipment 15,000 $ Budget Funding Totals 292,200 $ PROGRAM/PROJECT VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD 49 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 2,100,000.00$ 100,000.00 $ 100,000.00$ 100,000.00$ 100,000.00$ 2,500,000.00$ TOTAL AVAILABLE FUNDS 3,166,147.00$ 1,166,147.00 $ 1,166,147.00 $ 1,166,147.00 $ 1,166,147.00 $ USES BY CATEGORY Streets 2,100,000.00 $ 100,000.00 $ 100,000.00 $ 100,000.00 $ 100,000.00 $ 2,500,000.00 $ TOTAL USES BY CATEGORY 2,100,000.00$ 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 $ 8/27/2026 50 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 -$ - $ - $ - $ - $ 8/27/2026 51 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 8/27/2026 52 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 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Library Library Cement Step Work Sheila Bristol LB-27-01 Library 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 8/27/2026 53 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 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2023-2027 Library Library Restripe Parking Lot Sheila Bristol LB-27-02 Library 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. 54 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 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 Sheila Bristol 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 $10,000. 10 years Interior Painting - Lower Walls LB-27-03 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION LibraryLibrary 8/27/2026 55 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Exterior Painting -$ 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 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION Library Library Exterior Painting Sheila Bristol LB-28-01 Library 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 $20,000 8/27/2026 56 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total New Tech Patio Awning -$ 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 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION Library Sheila Bristol Library Library New Tech Patio Awning LB-28-02 Financial impact to budget - $10,000 with $5,000 to be covered by capital levy and $5,000 covered by the Town of Liberty Grove. 2 -Improvement Benefit/Desired Want/2-3 Years Replace Worn Out Equipment New Tech Patio Awning Replace sailshade on building-Sunsetter motorized 20ft wide by 10ft length. 8/27/2026 57 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Sound Reduction Panels -$ 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 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION Library Sheila Bristol Library Library Sound Reduction Panels LB-29-01 Financial impact to budget - $5,000 in 2029, with $2,500 to be covered by capital levy and $2,500 covered by the Town of Liberty Grove. 2 -Improvement Benefit/Desired Want/2-3 Years Current Equipment Obsolete Sound Reduction Panels Sound Reduction Panels needed in children's area, conference room and possibly other areas due to high open ceillings. 8/27/2026 58 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Carpeting -$ - $ - $ 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 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION Library Library Carpeting Sheila Bristol LB-30-01 Library Financial impact to budget - $35,000 in 2030 with $17,500 to be covered by capital levy and $17,500 covered by the Town of Liberty Grove. 2 -Improvement Benefit/Desired Want/2-3 Years Replace Worn Out Equipment Carpeting 8/27/2026 59 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Replace Sail Shades 6,000$ 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 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2023-2027 Library Library Replace Sail Shades Sheila Bristol LB-31-01 Library 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 ($5,775). 60 PROGRAM/ 2027 2027 2027 CATEGORY PROGRAM/PROJECT PROJECT # PRIORITY PURPOSE Requested Defunded Approved Library Cement Step Work LB-27-01 4 -Critical Need/Obligated/Within 6-12 Months Increase Safety 3,000$ Library Restripe Parking Lot LB-27-02 4 -Critical Need/Obligated/Within 6-12 Months Replace Worn Out Equipment 2,500$ Library Interior Painting - Lower Walls LB-27-03 3 -Preventive Need/Public Benefit/1-2 Years Re place Worn Out Equipment 5,000$ Library Exterior Painting LB-28-01 1 -Maintain/Public Want/Greater than 3 Years Replace Worn Out Equipment -$ Library New Tech Patio Awning LB-28-02 2 -Improvement Benefit/Desired Want/2-3 Years Replace Worn Out Equipment -$ Library Sound Reduction Panels LB-29-01 2 -Improvement Benefit/Desired Want/2-3 Years Current Equipment Obsolete -$ Library Carpeting LB-30-01 2 -Improvement Benefit/Desired Want/2-3 Years Replace Worn Out Equipment -$ Library Replace Sail Shades LB-31-01 1 -Maintain/Public Want/Greater than 3 Years Replace Worn Out Equipment -$ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027 RECOMMENDED BUDGET CAPITAL EXPENDITURES 61 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 62 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 $ - $ 8/27/2026 63 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 8/27/2026 64 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 Ice Rink Manager Facilities Financial Impact to budget of $500,000. 1 -Maintain/Public Want/Greater than 3 Years Expanded Service Expansion and renovation of the warming house for the ice rink. Expanded concessions and storage facility, social space. 20 years Community Center-Warming House IR-27-01 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Ice RinkIce Rink 8/27/2026 65 PROGRAM/ 2027 2027 2027 CATEGORY PROGRAM/PROJECT PROJECT # PRIORITY PURPOSE Requested Defunded Approved Ice Rink Community Center-Warming House IR-27-01 1 -Maintain/Public Want/Greater than 3 Years Expanded Service 100,000$ - $ - $ Budget Funding Totals 100,000$ - $ - $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027 RECOMMENDED BUDGET CAPITAL EXPENDITURES 66 YEAR RANKING Estimated CATEGORY PLANNED CRITERIA PURPOSE Cost Budget Funding Totals - $ PROGRAM/PROJECT VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD 67 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 $ 8/27/2026 68 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 8/27/2026 69 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 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water Annual Meter Replacement Utility Director WATER-27-01 Equipment 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. 8/27/2026 70 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 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 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. Well No. 3 Rebuild/ Inspection Utility Director WATER-27-02 Equipment 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water 8/27/2026 71 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 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 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water Booster Pump Replacement Megan Barnes WATER-27-03 Equipment Financial impact of $0. Funding from water replacement funds - $75,000 1 -Maintain/Public Want/Greater than 3 Years Replace Worn Out Equipment Replace booster pumps at Well 2 with two Gould's 20 hp e-SV Multistage pumps . Booster pumps are original and have never been replaced. Current motors have a history of operational problems. Moving from 2026 to 2027. 72 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total PRV Installation 150,000$ 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 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water PRV Installation Megan Barnes WATER-27-04 Equipment 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 73 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 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 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water HWY 57 Water Extension Megan Barnes WATER-27-05 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, Water side to fund $113,150). Water pipe and appertuences estimate is $155,700. Total estimated cost to water fund would total $268,850. 1 -Maintain/Public Want/Greater than 3 Years Ex panded Service Extend water service to the Deviley property. Extend water main as well as service laterals to the Deviley property, and the patio property and continue extension to Northwoods Dr by the Veterinary Clinic. Public desire/infrastructure install desired prior to HWY 57 trail install. 74 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total 2020 Truck Replacement -$ - $ 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 Financial impact to budget of $0. Remaining source of funds from water replacement funds - $22,500. 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement Replace the 2020 Chevy Silverado with a similar truck, must be set up for meter reading. Trade in 2020 truck or sell and use funds to offset purchase price. Scheduled Replacement 2020 Truck Replacement Megan Barnes WATER-30-01 Vehicle 10 years CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water 8/27/2026 75 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Water Tower Painting -$ - $ - $ - $ 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 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. Water Tower Painting Megan Barnes WATER-31-01 Equipment 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Water Water 8/27/2026 76 PROGRAM/ 2027 2027 2027 CATEGORY PROGRAM/PROJECT PROJECT # PRIORITY PURPOSE Requested Defunded Approved Water Annual Meter Replacement WATER-27-01 5 -Mandated/Mission Driven/Immediate Need Scheduled Replacement 50,000 $ Water Well No. 3 Rebuild/ Inspection WATER-27-02 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacement 30,000 $ Water Booster Pump Replacement WATER-27-03 1 -Maintain/Public Want/Greater than 3 Years Replace Worn Out Equipment 75,000$ Water PRV Installation WATER-27-04 3 -Preventive Need/Public Benefit/1-2 Years New Pro gram/Service 150,000$ Water HWY 57 Water Extension WATER-27-05 1 -Maintain/Public Want/Greater than 3 Years Expanded Service 280,000$ Water 2020 Truck Replacement WATER-30-01 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement -$ Water Water Tower Painting WATER-31-01 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacement - $ Budget Funding Totals 585,000$ - $ - $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027 RECOMMENDED BUDGET CAPITAL EXPENDITURES 77 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 $85,000 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN CAPITAL EXPENDITURE PLANNING BEYOND 5-YEAR PERIOD PROGRAM/PROJECT 78 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 SUMMARY OF FUNDS 2027 2028 2029 2030 2031 Total EST. BEGINNING REPL FUND BALANCE 2,390,868.00$ 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 $ 8/27/2026 79 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 8/27/2026 80 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 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 WWTP WWTP BOD Incubator Megan Barnes WWTP-27-01 Equipment 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 8/27/2026 81 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 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 2 years CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION WWTP WWTP UV Light Replacement Megan Barnes WWTP-28-01 Equipment 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 $400. Lights should be replaced around every 2 years, when the maximum lamp hours have been exceeded. 82 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Aeration-Flow Equal Tank 295,400$ 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 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 $0-replacement funds. 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service Mixing system for flow equalization tank. System includes six nozzles on two headers mounted on the floor of the tank. The nopzzles utilize air from a compressor to generate large bubbles that travel from the floor of the tank to the surface. The nozzles induce a bottom-up mixing pattern in the tank. Additional mixing system needed to properly aerate flow equalization tank. Current aeration system sites roughly 10 ft above the lowest point of the floor in the tank. This leaves a significant volume that is not aerated or mixed, expecially when the tank is drawn down below the diffusers. This system could be mounted to the floor of the tank, allowing constant aeration if the tank is being utilized. Aeration-Flow Equal Tank Megan Barnes WWTP-29-01 Equipment 20 years VILLAGE OF SISTER BA Y CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION WWTP WWTP 83 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Aeration-Oxidation Ditch 2,113,500$ 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 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 $0-replacement funds. 2 -Improvement Benefit/Desired Want/2-3 Years Improve Policies/Procedures Fine bubble diffuser system with submersible mixers to improve mixing and aeration in oxidation ditch. Improve mixing and aeration in the oxidation ditch. Have had a lot of problems with the current aerators shaft/motor/bearings. Aeration-Oxidation Ditch Megan Barnes WWTP-29-02 Equipment 20 Years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION WWTP WWTP 84 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Clarifier Cover 296,800$ 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 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. Clarifier Cover Megan Barnes WWTP-29-03 Equipment-Structure 20 Years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION WWTP WWTP 85 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 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 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. WAS Pump 2 Megan Barnes WWTP-29-04 Equipment 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION WWTP WWTP 86 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 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 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 $4,334,100. Option needs to be selected. Currently we are hauling all of our sludge to NEW Water for further treatment and disposal. This is expensive and also not always a dependable way to dispose of sludge. We are relying on when another facility room for the sludge and not when we need to get rid of it. In 2025 and 2026, we had to haul to NEW Water due to an upgrade at the Sturgeon Bay WWTP. NEW Water made it very clear that the approval is temporary, not indefinite. SBUs upgrade has been delayed so the future of Sister Bays sludge disposal is unknown. Another facility may have to be secured if NEW Water cuts us off. With EPA & DNR PFAs regulations that are starting to be discussed and implemented for regulating PFAs concentrations in land applied sludge, the Village needs to secure a feasible and cost effective option for sludge disposal, as well as getting ahead of the incoming PFAs restrictions. Sludge System (Dryer or Reed Beds) Megan Barnes WWTP-29-05 Equipment 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION WWTP WWTP 8/27/2026 87 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 2032 Total Tuttnauer- Digital Autoclave Model #2340M -$ - $ - $ 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 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION WWTP WWTP Tuttnauer- Digital Autoclave Model #2340 Megan Barnes WWTP-30-01 Equipment Financial impact to budget of $0. Remaining source of funds from water replacement funds - $12,000. 2 -Improvement Benefit/Desired Want/2-3 Years Scheduled Replacement Replacement of Tuttnauer-Digital Autoclave. Scheduled Replacement 8/27/2026 88 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 2032 Total 2020 Truck Replacement -$ - $ - $ 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 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 2020 Truck Replacement Megan Barnes WWTP-30-02 Vehicle 10 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTIFICATION WWTP WWTP 8/27/2026 89 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 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 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION WWTP WWTP Lakeside Screen Grit Megan Barnes WWTP-31-01 Equipment Replacement funds 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacement 90 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 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 Replacement funds 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacement Scheduled replacement of flow meter. Scheduled replacement Rosemount 8750WA Magnetic Flowmeter from Megan Barnes WWTP-31-02 Equipment 20 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM / DESCRIPTION & JUSTICATION WWTP WWTP 91 PROGRAM/ 2027 2027 2027 CATEGORY PROGRAM/PROJECT PROJECT # PRIORITY PURPOSE Requested Defunded Approved WWTP BOD Incubator WWTP-27-01 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement 12,000 $ WWTP UV Light Replacement WWTP-28-01 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipmen t - $ WWTP Aeration-Flow Equal Tank WWTP-29-01 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service - $ WWTP Aeration-Oxidation Ditch WWTP-29-02 2 -Improvement Benefit/Desired Want/2-3 Years Improve Policies/Procedures - $ WWTP Clarifier Cover WWTP-29-03 2 -Improvement Benefit/Desired Want/2-3 Years Improve Policies/Procedures - $ WWTP WAS Pump 2 WWTP-29-04 2 -Improvement Benefit/Desired Want/2-3 Years Expanded Service - $ WWTP Sludge System (Dryer or Reed Beds) WWTP-29-05 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service - $ WWTP Tuttnauer- Digital Autoclave Model #2340M WWTP-30-01 2 -Improvement Benefit/Desired Want/2-3 Years Scheduled Replacement - $ WWTP 2020 Truck Replacement WWTP-30-02 2 -Improvement Benefit/Desired Want/2-3 Years Scheduled Replacement - $ WWTP Lakeside Screen Grit WWTP-31-01 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacemen t - $ WWTP Rosemount 8750WA Magnetic Flowmeter from Energenics WWTP-31-02 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacemen t - $ Budget Funding Totals 12,000 $ - $ - $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027 RECOMMENDED BUDGET CAPITAL EXPENDITURES 92 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 93 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 $ 8/27/2026 94 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 8/27/2026 95 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 10 Years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Collection Collection Sanitary Sewer Camera Megan Barnes CL-27-01 Equipment 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. 96 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 Megan Barnes 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 $1,500,000. Plan for largest expense, but lift station option must be selected. 1 -Maintain/Public Want/Greater than 3 Years Expanded Service Extend sanitary sewer service to the Deviley property. Extend sanitary sewer main as well as service laterals to the Deviley property, and to the patio property and continue extension to Northwoods Dr by the Veterinary Clinic. Public desire/infrastructure install desired prior to HWY 57 trail install. 20 years HWY 57 Sanitary Sewer Extension CL-27-02 VILLAGE OF SISTER BA Y CAPITAL IMPROVEMENT PLAN 2027-2031 CollectionCollections 97 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Little Sister Lift Station Pumps 20,000$ - $ - $ - $ - $ 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 Megan Barnes 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 $10,000 The pumps are about 25 years old and the normal life is about 15 years. There are two pumps but they are a different kind compared to the smaller submersible lift stations. 15 years Little Sister Lift Station Pumps CL-27-03 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 CollectionCollection 8/27/2026 98 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Fieldcrest Lift Station Upgrade -$ 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 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 - $700,000. 1 -Maintain/Public Want/Greater than 3 Years Improve Policies/Procedures Change out the lift station to a above grade pump enclosure, similar to the proposed lift station for the HWY 57 extension (waters end, sunny court, pheasant park, and admiral drive). Replace pumps and change pump housing/enclosure from the current vacuum pump setup This is one of our larger lift stations and the vaccum style lift has worked but the can style lift stations are hard to maintain, replace equipment. An above grade enclosure would work best in this application. 15 years Fieldcrest Lift Station Upgrade CL-28-01 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 CollectionCollection 8/27/2026 99 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Submersible Sewer Pump -$ - $ 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 Utility Director Equipment Financial impact to budget of $0. Remaining source of funds from collection replacement funds - $22,000. 2 -Improvement Benefit/Desired Want/2-3 Years Scheduled Replacement Replacement of Goulds 4" submersible sewage pump (2 ea) WELS. Scheduled Replacement 10 years Submersible Sewer Pump CL-29-01 VILLAGE OF SISTER BA Y CAPITAL IMPROVEMENT PLAN 2027-2031 CollectionCollection 8/27/2026 100 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total 2020 Truck Replacement -$ - $ - $ 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 Megan Holzem 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 $75,000. Trade in 2020 or sell and use funds to offset purchase price. Scheduled Replacement 10 years 2020 Truck Replacement CL-30-01 VILLAGE OF SISTER BA Y CAPITAL IMPROVEMENT PLAN 2027-2031 CollectionCollection 8/27/2026 101 PROGRAM/ 2027 2027 2027 CATEGORY PROGRAM/PROJEC T PROJECT # PRIORITY PURPOSE Requested Defunded A pproved Collection Sanitary Sewer Camera CL-27-01 2 -Improvement Benefit/Desired Want/2-3 Years Im prove Policies/Procedures 16,000$ Collection HWY 57 Sanitary Sewer Extension CL-27-02 1 -Maintain/Public Want/Greater than 3 Years Ex panded Service 1,500,000$ Collection Little Sister Lift Station Pumps CL-27-03 1 -Maintain/Public Want/Greater than 3 Years Scheduled Re placement 20,000$ Collection Fieldcrest Lift Station Upgrade CL-28-01 1 -Maintain/Public Want/Greater than 3 Years Im prove Policies/Procedures -$ Collection Submersible Sewer Pump CL-29-01 2 -Improvement Benefit/Desired Want/2-3 Years Scheduled Replacement -$ Collection 2020 Truck Replacement CL-30-01 2 -Improvement Benefit/Desired Want/2-3 Years Scheduled Re placement -$ Budget Funding Totals 20,000$ - $ - $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 RECOMMENDED BUDGET 2027 CAPITAL EXPENDITURES 102 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 103 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 570,000.00$ 9,500.00 $ - $ - $ - $ 579,500.00$ TOTAL SOURCES 1,570,000$ 9,500 $ - $ - $ - $ 1,579,500.00$ TOTAL AVAILABLE FUNDS 2,312,562$ 752,062 $ 742,562 $ 742,562 $ 742,562 $ USES BY CATEGORY Marina 1,570,000.00 $ 9,500.00 $ - $ - $ - $ 1,579,500.00$ TOTAL USES BY CATEGORY 1,570,000.00$ 9,500.00 $ - $ - $ - $ 1,579,500.00$ EST. ENDING FUND BALANCE 742,562.00$ 742,562.00 $ 742,562.00 $ 742,562.00 $ 742,562.00 $ 8/27/2026 104 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 570,000$ 9,500$ -$ -$ -$ 579,500$ TOTAL SOURCES 1,570,000$ 9,500 $ -$ -$ -$ 1,579,500$ TOTAL AVAILABLE FUNDS 2,312,562$ 752,062 $ 742,562 $ 742,562 $ 742,562 $ USES BY PROGRAM/PROJECT Marina Building Reconstruction MARINA-27-01 1,260,000$ - $ - $ - $ - $ 1,260,000$ Boardwalk/E Dock MARINA-27-02 250,000 $ - $ - $ - $ - $ 250,000$ Vendor Tables MARINA-27-03 10,000 $ - $ - $ - $ - $ 10,000$ Launch Ramp Piers MARINA-27-04 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 1,570,000$ 9,500 $ -$ -$ -$ 1,579,500$ EST. ENDING FUND BALANCE 742,562$ 742,562 $ 742,562 $ 742,562 $ 742,562 $ Marina 8/27/2026 105 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 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. $60,000 to repave the parking lot after construction. 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service Remodel of the marina office to include improved boaters lounge, restrooms, marina office and office space, employee only area.. Need a work room or shop to perform repairs. Improved laundry space. Lounge is inadequate in comparison to other marinas. Restrooms would be expanded. Marina office space and private office space is not currently available. Better electrical, plumbing and IT. No current employee area for breaks or meetings or anything. 40 years Marina Building Reconstruction MARINA-27-01 VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 MarinaMarina 8/27/2026 106 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Boardwalk/E Dock 250,000$ - $ - $ - $ - $ 250,000$ Total 250,000$ - $ - $ - $ - $ 500,000$ Fundin g Sources 2027 2028 2029 2030 2031 Total Other Source 250,000$ - $ -$ -$ -$ 250,000$ Total 250,000$ - $ -$ -$ -$ 500,000$ Budget Impact/Other 15 years VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027-2031 Marina Marina Manager Marina Marina Boardwalk/E Dock MARINA-27-02 Financial Impact to budget of $0. Remaining source of funds for $250,000 from Marina reserve funds/capital funds. 5 -Mandated/Mission Driven/Immediate Need Replace Worn Out Equipment Boardwalk was created in 2011 and is primarily a wooden boardwalk. Repair or replace the boardwalk. Working on solutions for replacement. Cost estimate below is a placeholder based on a prior estimate for repair. Current tentative plans are for steel sheeting/steel base with a concrete top. The boards are rapidly deteriorating. Work is being done by staff to prolong use of current boardwalk but the boards are in such bad shape that they cannot be screwed into. Deteriorating faster than we thought. People walking over have been able to put a foot through the boards. 8/27/2026 107 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Vendor Tables 10,000$ - $ - $ - $ - $ 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-27-03 Marina Financial impact to budget of $0. Planed to be paid by Marina's reserves. 2 -Improvement Benefit/Desired Want/2-3 Years New Program/Service Addition of Vendor Tables. 8/27/2026 108 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total Launch Ramp Piers 50,000$ - $ - $ - $ - $ 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-27-04 Financial Impact to budget of $0. Remaining source of funds for $50,000 from Marina reserve funds. 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Replacement Launch ramp dock is made of 3 piers. Center pier and the two on the sides. Also realign south dock that also serves as C46 to allow for more space between end of dock and the C dock next to it. Purchase new and install. Condition of the piers is deteriorating. Floatation material under the docks is eroding. Surface is also in rough shape. Sheeting is failing which is causing water to get in and ruin the floatation material. 8/27/2026 109 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2030 2031 Total 2008 Club Car Carryall Replacement -$ 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 $9,500 from Marina reserve funds. 1 -Maintain/Public Want/Greater than 3 Years Scheduled Replacement Replace the 2008 Club Car Carryall with similar equipment Scheduled replacement 8/27/2026 110 Category: Department: Program/Project Name: Contact: Program/Project #: Type: Useful Life: Note: Program/Project Name and # Referenced on Category Sheet. Priority: Purpose: Description Justification Expenditures (Uses) 2027 2028 2029 2031 Total B Dock Finger Piers -$ -$ -$ -$ -$ 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 $8,000. The project would be included in dock maintenance in the budget and paid for with revenues from the marina. 3 -Preventive Need/Public Benefit/1-2 Years Replace Worn Out Equipment Replace decking on finger piers. Replace rub rails. Flip finger piers over and remove metal sheeting. Remove all foam. Install new floatation devices and fix structure to stiffen piers. Work can be done by existing staff during the off season. Will be a maintenance item in the expense budget. Existing piers are deteriorating but are not as bad as C dock. Stability of piers is deteriorating. Sheet metal under piers is peeling away because screws/nails have rusted away. Foam floatation is deteriorating. Decking is worn. Rub rails are worn. 8/27/2026 111 PROGRAM/ 2027 2027 2027 CATEGORY PROGRAM/PROJEC T PROJECT # PRIORITY PURPOSE Requested Defunded A pproved Marina Marina Building Reconstruction MARINA-27-01 2 -Improvement Benefit/Desired Want/2-3 Years New Pro gram/Service 1,260,000$ Marina Boardwalk/E Dock MARINA-27-02 5 -Mandated/Mission Driven/Immediate Need Re place Worn Out Equipment 250,000$ Marina Vendor Tables MARINA-27-03 2 -Improvement Benefit/Desired Want/2-3 Years New Pro gram/Service 10,000$ Marina Launch Ramp Piers MARINA-27-04 3 -Preventive Need/Public Benefit/1-2 Years Scheduled Re placement 50,000$ Marina 2008 Club Car Carryall Replacement MARINA-28-01 1 -Maintain/Public Want/Greater than 3 Years Scheduled Re placement -$ Marina B Dock Finger Piers MARINA-31-01 3 -Preventive Need/Public Benefit/1-2 Years Re place Worn Out Equipment -$ Budget Funding Totals 1,570,000$ - $ - $ VILLAGE OF SISTER BAY CAPITAL IMPROVEMENT PLAN 2027 RECOMMENDED BUDGET CAPITAL EXPENDITURES 112 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 113 Page 1 STAFF REPORT Date: August 31, 2026 To: Finance Committee Re: 2027 Annual Budget Review Author(s): Benjamin Andrews, Village Administrator INTRODUCTION This Staff Report provides a concise overview of the Proposed 2027 Village Budget, including major revenue and expenditure changes, fund performance, capital priorities, and the projected tax rate. The budget reflects the Village’s ongoing commitment to fi scal sustainability while supporting capital investments, services, and strategic priorities for 2027. WHAT IS A BUDGET? • A budget is a policy document setting the Village’s priorities. • Its purpose is to appropriate resources to various programs, services, and projects, based upon the Village’s priorities. • It is a financial plan that forecasts the anticipated revenues and expenditures for a specific period. • It provides transparency for the public and accountability for elected and appointed officials. SUMMARY OF BUDGET PROCESS The 2027 Budget follows the required annual process: • Department budget requests were submitted and reviewed by Administration and Finance staff. • A draft budget was prepared and reviewed with committees and department heads. • The Finance Committee reviews the consolidated proposed budget and recommends adoption to the Village Board. • A public hearing will be held prior to final adoption in November 2026. 114 Page 2 Strategic Priorities for 2027 Key organizational and community initiatives guiding the 2027 budget include: • Development and adoption of the Village’s first comprehensive Strategic Plan. • Infrastructure improvements. • Planning and initial work on new municipal building projects. • Expansion of support for housing development. • Technology upgrades and digital records improvements. • Strengthening regional partnerships for shared services. 2027 TOTAL VILLAGE BUDGET OVERVIEW TOTAL REVENUES 2026 2027 $ Budget Budget Change Revenues TAXES 4,830,419 4,865,608 35,189 INTERGOVERNMENTAL REVENUES 1,280,680 1,196,507 (84,173) LICENSES AND PERMITS 260,125 228,400 (31,725) FINES, FORFEITURES, AND PENALTIES 2,500 9,000 6,500 PUBLIC CHARGES 39,700 82,400 42,700 MISCELLANEOUS REVENUES 1,033,378 1,285,488 252,110 DEBT PROCEEDS 5,550,000 1,000,000 (4,550,000) GENERAL FUND - OTHER FINANCING SOURCES 1,673,595 1,029,975 (643,620) Total Revenues 14,670,397 9,697,378 (4,973,019) 115 Page 3 2027 Proposed Revenues: $9,697,378 Change from 2026:–$4,973,019 (–34%) The decrease is primarily due to reduced debt proceeds compared to major borrowings in 2026. Notable category changes: • Taxes: ↑ $35,189 (+1%) • Intergovernmental revenues: ↓ $84,173 (–7%) • Licenses & permits: ↓ 12% • Public charges: ↑ 108% • Miscellaneous revenue: ↑ 24% • Debt proceeds: ↓ 82% 50.17% 12.34% 2.36% 0.09% 0.85% 13.26% 10.31% 10.62% 2027 Overall Proposed Village Revenues TAXES INTERGOVERNMENTAL REVENUES LICENSES AND PERMITS FINES, FORFEITURES, AND PENALTIES PUBLIC CHARGES MISCELLANEOUS REVENUES DEBT PROCEEDS GENERAL FUND - OTHER FINANCING SOURCES 116 Page 4 TOTAL EXPENDITURES 2026 2027 $ Budget Budget Change Expenditures GENERAL GOVERNMENT 991,888 800,779 (191,109) PUBLIC SAFETY 222,900 233,180 10,280 PUBLIC WORKS 885,931 806,629 (79,302) HEALTH & HUMAN SERVICES 9,854 17,854 8,000 CULTURE & RECREATION 565,163 602,300 37,137 CONSERVATION & DEVELOPMENT 269,075 295,751 26,676 CAPITAL OUTLAY 8,973,154 6,258,061 (2,715,093) DEBT SERVICE 1,688,866 1,505,752 (183,114) OTHER FINANCING USES - - - 13,606,83 1 10,520,30 6 (2,826,394) 7.61% 2.22% 7.67% 0.17% 5.73% 2.81% 59.49% 14.31% 0.00% 2027 Overall Proposed Village Expenditures GENERAL GOVERNMENT PUBLIC SAFETY PUBLIC WORKS HEALTH & HUMAN SERVICES CULTURE & RECREATION CONSERVATION & DEVELOPMENT CAPITAL OUTLAY DEBT SERVICE OTHER FINANCING USES 117 Page 5 2027 Proposed Expenditures: $10,520,306 Change from 2026:–$3,086,525 (–23%) Key departmental changes: • General Government:–19% • Public Safety: +5% • Public Works:–9% • Culture & Recreation: +7% • Conservation & Development: +10% • Capital Outlay:–30% • Debt Service:–11% GENERAL FUND REVENUES 2026 2027 $ % Budget Budget Change Change Revenues TAXES 2,678,783 2,693,895 15,112 0.56% INTERGOVERNMENTAL REVENUES 235,126 287,483 52,356 22.27% LICENSES & PERMITS 258,146 228,400 (29,746) -11.52% FINES, FORFEITURES, & PENALTIES 10,000 9,000 (1,000) -10.00% PUBLIC CHARGES 30,768 82,400 51,632 167.81% MISCELLANEOUS REVENUES 211,269 326,065 114,796 54.34% OTHER FINANCING SOURCES 403,943 240,000 (163,943) -40.59% APPLIED FUND BALANCE - - - 0.00% APPLIED COMMITTED FUNDS - - - 0.00% Total Revenues 3,828,035 3,867,243 39,208 1.02% 118 Page 6 2027 Total GF Revenues: $3,867,243 Increase of $39,208 (+1.02%) over 2026. Significant changes: • Intergovernmental revenues: ↑ 22% • Public charges: ↑ 168% • Miscellaneous revenues: ↑ 54% • Licenses & permits: ↓ 12% • Other financing sources: ↓ 40% 69.66% 7.43% 5.91% 0.23% 2.13% 8.43% 6.21% 0.00% 0.00% 2027 General Fund Revenues TAXES INTERGOVERNMENTAL REVENUES LICENSES & PERMITS FINES, FORFEITURES, & PENALTIES PUBLIC CHARGES MISCELLANEOUS REVENUES OTHER FINANCING SOURCES APPLIED FUND BALANCE APPLIED COMMITTED FUNDS 119 Page 7 GENERAL FUND EXPENDITURES 2026 2027 $ % Budget Budget Change Change Expenditures GENERAL GOVERNMENT 653,672 800,779 147,106 22.50% PUBLIC SAFETY 204,502 233,180 28,678 14.02% PUBLIC WORKS 745,675 806,629 60,954 8.17% HEALTH & HUMAN SERVICES 9,727 17,854 8,127 83.55% OTHER CULTURE & RECREATION 410,145 545,658 135,513 33.04% DEVELOPMENT 298,057 295,751 (2,306) -0.77% TRANSFERS 1,458,172 1,052,000 (406,172) -27.85% Total Expenditures 3,779,952 3,751,851 (28,101) -0.74% 21.34% 6.22% 21.50% 0.48% 14.54% 7.88% 28.04% 2027 General Fund Expenditures GENERAL GOVERNMENT PUBLIC SAFETY PUBLIC WORKS HEALTH & HUMAN SERVICES OTHER CULTURE & RECREATION DEVELOPMENT TRANSFERS 120 Page 8 2027 GF Expenditures: $3,751,851 Decrease of $28,101 (–0.74%). Category highlights: • General Government: ↑ 22.5% • Public Safety: ↑ 14% • Public Works: ↑ 8% • Culture & Recreation: ↑ 33% • Transfers: ↓ 28% TAX LEVY & MILL RATE 2026 Levy 2025 Levy 2024 Levy Village Tax Levy Breakdown 2027 Budget 2026 Budget 2025 Budget General Fund $ 1,628,243 $ 2,007,523 $ 1,506,241 Debt Service Fund $ 790,000 $ 790,000 $ 790,000 Capital Projects Fund $ 1,000,000 $ 620,720 $ 1,114,000 Tax Increment Districts $ 456,071 $ 593,144 $ 802,269 TOTAL Tax Levy $ 3,874,314 $ 4,011,387 $ 4,212,510 Tax Rate $ 4.63 $ 4.86 $ 5.24 Tax Rate (mill rate) is derived from a calculation based off of the assessed value and overall tax levy. It is subject to change based on the overall assessed value of Sister Bay and the amount levied. Final tax statement includes all other taxing agencies, special charges and applicable credits. 2027 Proposed Levy: $3,874,314 Compared to: • 2026 Levy: $4,011,387 • 2025 Levy: $4,212,510 Mill Rate: 2027 Proposed Mill Rate: $4.63 per $1,000 Decrease of $0.23 from 2026’s rate of $4.86. This reduction reflects overall assessed value changes and reduced levy requirements. PRAT FUND 2027 PRAT Revenues: $434,000 2027 Expenditures: $355,000 (street & stormwater projects). DEBT SERVICE FUND 2027 debt service expenditures: $1,505,752, a decrease from 2026. Long-term obligations reflect refinancing, broadband project debt, Wiltse property development, and public works building financing. 121 Page 9 ENTERPRISE FUNDS (WATER, WASTEWATER, MARINA) WATER UTILITY 2027 Revenues: $1,068,293 2027 Expenditures: $903,198 Operational cost drivers include maintenance of distribution systems, plant operations, and administrative allocations. WASTEWATER UTILITY 2027 wastewater revenues and expenditures increase modestly due to volume changes and Liberty Grove flows. Debt service remains stable. MARINA 2027 marina debt service continues, with ongoing operational stability supported by leasing and facility revenues. SPECIAL REVENUE FUNDS (ICE RINK, TIDS) ICE RINK (TKH) • Revenues remain level at $52,000. • Expenditures decrease from $60,977 to $56,642. • Fund balance remains positive. TID #1 & TID #2 • TID #1 2027 Spending: $886,275 • TID #2 2027 Spending: $28,699 TIDs continue nearing closure timelines, with stable increment revenues and selective project expenses. SUMMARY Overall, the proposed 2027 Village Budget represents a stable financial outlook with a reduced tax rate, sustained service levels, and continued commitment to major capital initiatives. The Finance Committee is encouraged to review and provide feedback. 122 Village of Sister Bay 2027 Annual Budget Approved November X, 2026 Drafted on August 20, 2026 123 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 144,713 241,900 288,117 273,156 287,483 5% 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 181,483 210,048 237,810 188,767 326,065 73% 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 3,867,243 4% Expenditures General Government 690,965 728,065 728,065 653,672 800,779 23% Public Safety 185,221 199,088 199,088 204,502 233,180 14% 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 386,642 431,265 431,265 410,145 545,658 33% Development 230,668 196,067 196,067 298,057 295,751 -1% 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 3,751,851 -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 2,281,351 All Village Funds General Fund 2,628,243 1,239,000 3,867,243 3,751,851 2,921,149 3,036,541 Debt Service 790,000 737,975 1,527,975 1,505,752 (1,283,054) (1,260,831) Capital Improvement - 2,781,390 2,781,390 3,936,087 7,115,712 5,961,015 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 - 1,068,293 1,068,293 - 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 456,071$ 593,144$ 802,269$ (137,073)$ 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 3,874,314 Assessed Valuation 2026 837,560,900 0.00462571 Base Percentage Change in Mill Rate from 2025 to 2026 -4.74% 2026 Levy 2025 Levy 2024 Levy 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 The Village of Sister Bay is an equal opportunity provider and employer Fund Bal. 12/31/26Property Taxes Other Earned Revenues Total Revenues Total Expenditures Fund Bal. 1/1/26 Mill Rate - 2024/2025 Mill Rate - 2025/2026 Mill Rate - 2026/2027 124 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 1,196,507 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 1,285,488 DEBT PROCEEDS - - 7,300,000 - - - 5,550,000 1,000,000 GENERAL FUND - OTHER FINANCING SOURCES 714,939 1,032,916 1,974,452 2,405,743 194,430 388,860 1,673,595 1,029,975 Total Revenues 6,524,321 7,222,526 15,862,312 9,885,330 811,404 4,078,632 14,670,397 9,697,378 Expenditures GENERAL GOVERNMENT 660,606 690,965 728,065 663,527 227,442 410,498 991,888 800,779 PUBLIC SAFETY 211,451 185,221 199,088 209,568 50,066 98,914 222,900 233,180 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 91,020 200,079 565,163 602,300 CONSERVATION & DEVELOPMENT 62,200 230,668 196,067 233,591 75,244 109,149 269,075 295,751 CAPITAL OUTLAY 2,231,576 2,144,837 5,073,134 6,112,274 692,363 895,449 8,973,154 6,258,061 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 10,520,306 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 8,957,251 5,255,566 6,438,261 Governmental Funds Summary 125 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 35,613 141,518 235,126 287,483 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 82,926 154,590 211,269 326,065 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 3,867,243 Expenditures GENERAL GOVERNMENT 660,606 690,965 728,065 728,065 227,442 410,498 653,672 800,779 PUBLIC SAFETY 211,451 185,221 199,088 199,088 50,066 98,914 204,502 233,180 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 79,340 185,449 410,145 545,658 DEVELOPMENT 62,200 230,668 196,067 196,067 75,244 109,149 298,057 295,751 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 3,751,851 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 2,921,149 Proof to Audit 1,494,210 1,686,447 126 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 Fund Balance Classifications Nonspendable 93,138 95,000 95,000 95,000 95,000 95,000 95,000 95,000 Restricted - - - - - - - Committed - - - - - - - Assigned - - - - - - - - Unassigned Reserves 1,361,072 1,591,454 2,147,064 2,662,674 2,070,959 4,307,650 2,710,757 2,826,149 Total Fund Balance 1,454,210 1,686,454 2,242,064 2,757,674 2,165,959 4,402,650 2,805,757 2,921,149 Fund Balance Percentage 59.12% 58.24% 62.55% 77.57% 270.20% 283.84% 71.71% 75.33% 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 $1,888,186 127 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 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 87,002 157,381 362,022 239,602 Services 658,796 828,491 767,318 767,318 120,890 305,996 926,233 650,320 Operating & Maintenance 303,213 297,288 298,192 298,192 41,898 126,185 313,246 187,849 Non-Operating 699,719 749,321 1,405,474 1,405,474 310,092 531,650 1,424,936 241,041 Total Expenditures 2,302,037 2,727,751 3,430,423 3,430,423 766,077 1,517,628 4,011,982 1,840,588 $0 $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 128 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 60,000 100-43411-000-000 PERSONAL PROPERTY AID 4,117 4,117 4,117 29,291 - 29,291 30,000 29,291 100-43412-000-000 EXPENDITURE RESTRAINT - - 26,028 - - - - 100-43413-000-000 SUPPLEMENTAL AID - - - 7,656 - - 52,775 8,000 100-43420-000-000 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 71,227 142,453 148,000 100-43610-000-000 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 35,613 141,518 273,156 287,483 100-44000-00-0000 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 22,365 168,368 260,125 228,400 129 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 100-45000-000-000 GENERAL FUND - FINES, FORFEITS, AND PENALTIES 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 & DONATIONS11,500 - - 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 30,000 100-48260-000-000 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 3,000 130 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 80,887 181,483 210,048 237,810 82,926 154,590 188,767 326,065 100-49000-00-0000 GENERAL FUND - OTHER FINANCING SOURCES 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 3,867,243 131 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 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 35,613 141,518 273,156 287,483 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 82,926 154,590 188,767 326,065 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 3,867,243 132 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 4,000 100-51100-311-000 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 74,588 100-51300-209-000 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 64 133 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 100-51410-136-000 DISABILITY 411 811 170 169 34 102 174 184 100-51410-137-000 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 - - 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 94,077 167,579 310,066 104,488 134 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 100-51420-000-000 GENERAL ADMINISTRATION - CLERK 100-51420-111-000 FULL-TIME WAGES 30,208 37,787 35,053 33,557 10,035 14,624 47,930 36,173 100-51420-112-000 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 68,756 135 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 100-51430-000-000 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 - - - - - 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 23,321 136 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 100-51510-134-000 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 14 148 100 100-51510-142-000 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 - - - - - - - - 100-51510-550-000 BANK SERVICES CHARGES & FEES 2,777 2,959 3,327 4,882 360 903 3,000 3,000 100-51510-551-000 OTHER FEES 3 - - - - - 50 50 76,389 97,121 110,323 114,284 22,361 44,152 173,294 192,870 100-51520-200-000 FINANCIAL ADMINISTRATION - PROPERTY ASSESSMENT 100-51520-200-000 PROPERTY ASSESSMENT SERVICES 28,500 28,500 28,500 28,500 12,228 24,456 48,920 48,920 28,500 28,500 28,500 28,500 12,228 24,456 48,920 48,920 137 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 100-51530-210-000 FINANCIAL ADMINISTRATION - AUDITING 100-51530-210-000 AUDITING & CONSULTING 13,651 15,650 41,888 20,970 9,377 14,627 30,000 25,000 13,651 15,696 41,888 20,970 9,377 14,627 30,000 25,000 100-51600-000-000 GENERAL BUILDINGS AND PLANT - GENERAL 100-51600-111-000 FULL-TIME WAGES 7,153 15,355 15,979 25,594 7,470 14,020 16,279 15,653 100-51600-112-000 FULL-TIME OVERTIME 107 484 289 584 172 222 434 1,044 100-51600-121-000 PART-TIME WAGES 1,119 109 415 2,817 1,420 2,402 152 431 100-51600-131-000 RETIREMENT 471 1,087 1,124 1,803 497 972 1,192 1,239 100-51600-132-000 SOCIAL SECURITY 586 1,142 1,209 2,116 660 1,214 1,390 1,515 100-51600-133-000 HEALTH 1,371 4,058 4,533 7,999 2,655 4,786 5,775 5,929 100-51600-134-000 DENTAL 118 291 316 473 165 297 347 368 100-51600-135-000 LIFE 9 30 17 22 7 13 28 16 100-51600-136-000 DISABILITY 39 83 55 88 28 50 62 62 100-51600-137-000 HSA 211 156 101 273 - - 1,188 1,213 100-51600-140-000 VISION - 43 48 64 19 34 39 39 100-51600-200-000 CONTRACTED SERVICES 653 2,181 2,896 1,096 1,114 1,507 3,300 5,000 100-51600-201-000 ELECTRIC/GAS 10,045 12,163 11,272 13,892 1,018 3,026 16,000 16,000 100-51600-202-000 WATER/SEWER/STORM 2,175 1,980 1,923 2,789 - 869 2,450 2,450 100-51600-203-000 PHONE 674 786 893 760 26 223 800 800 100-51600-205-000 INTERNET 2,015 2,045 2,045 2,023 540 540 2,250 2,250 100-51600-206-000 TELEVISION 40 - - - - - - - 100-51600-352-000 MINOR EQUIPMENT - - - - - - - - 100-51600-353-000 GENERAL SUPPLIES 270 210 224 331 - - 500 500 100-51600-361-000 REPAIRS & MAINTENANCE 15 509 123 26 26 500 500 100-51600-362-000 GROUNDS MAINTENANCE - 23 - - - - 500 500 100-51600-366-000 BUILDING MAINTENANCE 8,040 933 763 86 - - 2,021 2,021 100-51600-401-000 CUSTODIAL SUPPLIES 5,539 6,766 7,106 6,156 660 2,350 7,000 9,500 100-51600-510-000 PROPERTY & LIAB INSURANCE 8,076 8,813 9,065 9,266 10,357 10,357 9,729 11,500 48,725 58,738 60,783 78,355 26,836 42,909 71,936 78,530 100-51610-000-000 BUILDINGS - VILLAGE HALL 138 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 100-51610-200-000 OTHER CONTRACTED SERVICES - 217 - - - - 500 15,000 100-51610-201-000 ELECTRIC/GAS 7,423 6,676 2,600 2,354 277 1,081 4,000 4,000 100-51610-202-000 WATER/SEWER/STORM 2,260 2,244 2,117 2,346 - 518 2,750 2,750 100-51610-203-000 PHONE 482 480 480 280 - - 500 500 100-51610-205-000 INTERNET 1,814 1,564 1,844 1,962 549 1,114 1,850 1,850 100-51610-352-000 MINOR EQUIPMENT - - - - - - - - 100-51610-353-000 GENERAL SUPPLIES 20 - 104 13 - - 100 100 100-51610-361-000 REPAIRS AND MAINTENANCE 1,185 727 428 648 183 183 1,000 1,000 100-51610-366-000 BUILDING MAINTENANCE 3,171 3,855 288 936 - 194 3,000 3,000 100-51610-408-000 MISCELLANEOUS - - - - - - - 100-51610-599-000 LICENSE & PERMIT FEES 153 - - 16,354 15,763 7,861 8,692 1,010 3,090 13,700 28,200 100-51620-000-000 BUILDINGS - POST OFFICE 100-51620-111-000 FULL-TIME WAGES - 2,795 1,456 707 242 242 1,628 1,114 100-51620-112-000 FULL-TIME OVERTIME - 108 37 - - - - - 100-51620-121-000 PART TIME Wages - POST OFFICE 40 - 234 - - - - 100-51620-131-000 RETIREMENT - 195 103 49 17 17 119 91 100-51620-132-000 SOCIAL SECURITY - 202 104 68 17 17 139 117 100-51620-133-000 HEALTH - 914 538 281 95 95 577 474 100-51620-134-000 DENTAL - 65 37 17 6 6 35 30 100-51620-135-000 LIFE - 2 2 1 0 0 3 1 100-51620-136-000 DISABILITY - 11 6 3 1 1 6 4 100-51620-140-000 VISION - 9 6 3 1 1 4 3 100-51620-366-000 BUILDING MAINTENANCE 992 17,786 506 5,840 - - 4,000 4,000 992 22,127 2,794 7,202 380 380 6,511 5,834 100-51630-000-000 BUILDINGS - FIRE STATION 100-51630-111-000 FULL-TIME WAGES - - - - - - - 100-51630-121-000 PART-TIME WAGES - - - - - - - - 100-51630-131-000 RETIREMENT - - - - - - - - 100-51630-132-000 SOCIAL SECURITY - - - - - - - - 139 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 100-51630-133-000 HEALTH - - - - - - - - 100-51630-134-000 DENTAL - - - - - - - - 100-51630-135-000 LIFE - - - - - - - - 100-51630-136-000 DISABILITY - - - - - - - - 100-51630-200-000 OTHER CONTRACTED SERVICES 2,165 2,110 1,720 1,015 540 671 3,000 3,000 100-51630-201-000 ELECTRIC/GAS 32,659 33,274 22,986 24,261 8,388 16,748 35,000 35,000 100-51630-202-000 WATER/SEWER/STORM 8,667 8,884 8,599 9,422 - 2,407 10,000 10,000 100-51630-207-000 RECYCLING 728 590 689 696 781 387 750 750 100-51630-353-000 GENERAL SUPPLIES 370 239 309 238 107 171 350 350 100-51630-362-000 GROUNDS MAINTENANCE - - - 848 - 411 1,000 1,000 100-51630-366-000 BUILDING MAINTENANCE 92,052 3,683 15,000 9,084 3,626 3,626 5,000 5,000 100-51630-369-000 EQUIPMENT MAINTENANCE 14,790 24,410 22,278 1,988 651 651 18,000 10,000 100-51630-401-000 CUSTODIAL SUPPLIES 118 - - - - - 150 150 100-51630-408-000 MISCELLANEOUS - - - - - - - - 151,550 73,189 71,580 47,553 14,094 25,071 73,250 65,250 100-51640-000-000 BUILDINGS - ADMINISTRATION BUILDING 100-51640-111-000 FULL-TIME WAGES - - - - - - - - 100-51640-131-000 RETIREMENT - - - - - - - - 100-51640-132-000 SOCIAL SECURITY - - - - - - - - 100-51640-133-000 HEALTH - - - - - - - - 100-51640-134-000 DENTAL - - - - - - - - 100-51640-135-000 LIFE - - - - - - - - 100-51640-136-000 DISABILITY - - - - - - - - 100-51640-200-000 OTHER CONTRACTED SERVICES 288 864 673 739 - - 7,000 2,000 100-51640-201-000 ELECTRIC/GAS 4,729 5,699 5,111 5,294 940 3,226 5,000 5,000 100-51640-202-000 WATER/SEWER/STORM 776 832 797 906 - 285 1,000 1,000 100-51640-203-000 PHONE 1,896 3,115 2,371 2,226 195 761 2,500 2,500 100-51640-205-000 INTERNET 1,946 900 1,920 1,784 480 935 2,100 2,100 100-51640-352-000 MINOR EQUIPMENT - - - - 100-51640-353-000 GENERAL SUPPLIES 18 85 - 101 13 13 100 100 100-51640-361-000 REPAIRS & MAINTENANCE 446 94 - 387 - - 400 400 140 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 100-51640-362-000 GROUNDS MAINTENANCE 150 - - - - - 500 500 100-51640-366-000 BUILDING MAINTENANCE 210 1,197 - 590 - 57 1,000 1,000 10,458 12,786 10,871 12,027 1,629 5,277 19,600 14,600 100-51910-000-000 OTHER GENERAL GOVERNMENT - TAX REFUNDS & JUDGEMENTS 100-51910-390-000 TAX REFUNDS - - - - - - - 100-51910-391-000 UNCOLLECTIBLE TAXES 38 46 - - - - 50 - 100-51931-514-000 CRIME INSURANCE - 664 196 216 47 101 745 745 100-51938-510-000 PROPERTY & LIABILITY INSURANCE 6,431 7,470 6,636 7,429 1,611 3,468 9,000 9,000 100-51980-000-000 MISCELLANEOUS - - 2,685 - - - - - 6,469 8,180 9,517 7,645 1,658 3,569 9,795 9,745 Total General Government Expenditures 660,606 690,965 728,065 663,527 227,442 410,498 991,888 800,779 Wages 215,502 291,770 332,114 291,845 116,406 211,443 474,505 296,921 Benefits & Personnel 74,136 97,470 95,062 96,887 33,292 59,889 116,682 113,416 Services 174,840 163,795 177,226 180,876 41,784 88,477 245,770 251,870 Operating & Maintenance 177,991 113,069 98,228 67,294 22,947 35,400 105,991 113,599 Non-Operating 18,138 20,475 23,148 22,785 12,634 15,289 48,940 24,973 Total General Government Expenditures 660,606 686,578 725,777 659,686 227,063 410,498 991,888 800,779 141 Village of Sister Bay 2027 Annual Budget 52000 Public Safety 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 100-52100-000-000 LAW ENFORCEMENT 100-52100-200-000 SHERIFF SECURITY SERVICES 4,129 1,693 5,221 4,372 - - 6,000 6,000 4,129 1,693 5,221 4,372 - - 6,000 6,000 100-52200-000-000 FIRE PROTECTION 100-52200-000-000 FIRE DEPARTMENT SUPPORT 155,064 159,248 171,032 186,838 46,725 93,450 186,900 197,180 155,064 159,248 171,032 186,838 46,725 93,450 186,900 197,180 100-52400-000-000 INSPECTION 100-52400-200-000 BUILDING INSPECTION SERVICES 52,258 24,280 22,835 18,358 3,341 5,464 30,000 30,000 52,258 24,280 22,835 18,358 3,341 5,464 30,000 30,000 Total Public Safety Expenditures 211,451 185,221 199,088 209,568 50,066 98,914 222,900 233,180 Wages - - - - - - - - Benefits & Personnel - - - - - - - - Services 56,386 25,973 28,056 22,729 3,341 5,464 36,000 36,000 Operating & Maintenance - - - - - - - - Non-Operating 155,064 159,248 171,032 186,838 46,725 93,450 186,900 197,180 211,451 185,221 199,088 209,568 50,066 98,914 222,900 233,180 142 Village of Sister Bay 2027 Annual Budget 53000 Public Works 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 100-53311-000-000 HIGHWAY & STREET MAINTENANCE 100-53311-200-000 CONTRACTED SERVICES - - - - - - - - 100-53311-890-000 CAPITAL OUTLAY - - - - - - - - - - - - - - - - 100-53312-000-000 PUBLIC WORKS 100-53312-111-000 FULL-TIME WAGES 78,208 82,411 60,543 104,754 35,391 68,670 149,734 137,598 100-53312-112-000 FULL-TIME OVERTIME WAGES 1,451 2,565 1,595 3,871 1,111 1,404 2,288 2,541 100-53312-113-000 COMP TIME 4,565 3,012 2,668 722 224 608 - - 100-53312-114-000 UNWORKED WAGES 33,786 35,551 41,410 38,139 8,822 15,899 7,300 7,401 100-53312-121-000 PART-TIME WAGES 5,315 4,186 8,607 13,329 1,529 3,783 2,824 8,026 100-53312-131-000 RETIREMENT 7,288 8,194 6,978 10,324 3,278 6,232 10,970 10,945 100-53312-132-000 SOCIAL SECURITY 9,004 8,895 8,409 12,535 3,467 6,806 12,457 12,893 100-53312-133-000 HEALTH 20,673 33,413 30,800 41,816 18,721 30,276 43,756 46,198 100-53312-134-000 DENTAL 1,568 2,372 2,026 2,426 1,148 1,848 2,586 2,884 100-53312-135-000 LIFE 223 164 102 243 87 146 402 191 100-53312-136-000 DISABILITY 605 814 309 521 212 351 578 550 100-53312-137-000 HSA 11,921 19,044 19,674 21,545 7,648 13,131 9,858 9,497 100-53312-138-000 EAP 638 656 689 689 115 345 689 689 100-53312-140-000 VISION - 341 342 334 131 210 301 306 100-53312-141-000 UNIFORM/CLOTHING ALLOWANCE 2,171 2,805 2,346 2,568 481 1,196 2,900 2,900 100-53312-142-000 RECRUITMENT/TESTING/PHYSICALS 612 306 346 64 - 771 500 500 100-53312-143-000 RECOGNITION 3,650 3,650 3,550 3,150 - - 3,650 3,000 100-53312-144-000 MILEAGE 256 - - 34 - - 600 100 100-53312-145-000 EXPENSE ALLOWANCE 200 54 - 197 - - 300 200 100-53312-190-000 OTHER PERSONNEL SERVICES 300 841 600 13 - - 600 100 100-53312-200-000 OTHER CONTRACTED SERVICES 211 480 95 271 564 578 300 5,000 100-53312-202-000 WATER/SEWER/STORM 52,375 52,609 52,375 52,591 - 13,094 55,000 55,000 100-53312-204-000 CELL PHONE 2,015 2,028 2,215 3,411 806 1,615 2,500 2,500 100-53312-303-000 EQUIPMENT RENTAL - 1,500 2,094 4,000 - - - - 100-53312-310-000 COMPUTER SOFTWARE 892 358 358 100-53312-312-000 IT SUPPORT 577 712 1,868 2,691 710 1,160 2,300 2,300 100-53312-321-000 OFFICE SUPPLIES 127 444 88 81 152 152 250 100 143 Village of Sister Bay 2027 Annual Budget 53000 Public Works 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 100-53312-324-000 PRINTING & COPING 164 18 26 100-53312-331-000 MEMBERSHIPS/DUES - - - - - - 370 100-53312-332-000 EDUCATION/TRAINING 1,663 2,827 1,090 1,498 100 100 1,800 1,500 100-53312-333-000 CONFERENCES/MEETINGS - 245 822 1,008 - - 2,400 100-53312-351-000 MEDICAL/SAFETY SUPPLIES 3,029 3,920 2,329 1,744 326 2,938 4,000 1,750 100-53312-352-000 MINOR EQUIPMENT AND TOOLS 3,289 8,083 8,837 4,313 1,286 1,922 3,500 3,500 100-53312-353-000 GENERAL SUPPLIES 1,651 3,528 1,880 1,668 461 738 2,500 1,750 100-53312-403-000 SHOP/BUILDING SUPPLIES 3,850 1,147 1,442 1,079 1,354 1,687 2,100 7,000 100-53312-512-000 WORKERS COMPENSATION 9,721 11,737 10,568 9,597 1,918 4,317 15,335 13,793 260,942 298,530 276,697 342,281 90,418 180,362 344,648 340,712 100-53313-000-000 PUBLIC WORKS - MACHINERY 100-53313-111-000 FULL-TIME WAGES - - - - - - - - 100-53313-121-000 PART-TIME WAGES - - - - 100-53313-131-000 RETIREMENT - - - - - - - - 100-53313-132-000 SOCIAL SECURITY - - - - - - - - 100-53313-133-000 HEALTH - - - - - - - - 100-53313-134-000 DENTAL - - - - - - - - 100-53313-135-000 LIFE - - - - - - - - 100-53313-136-000 DISABILITY - - - - - - - - 100-53313-301-000 GAS, OIL, & FLUIDS 14,575 14,986 14,945 12,024 1,507 6,309 14,000 12,000 100-53313-361-000 REPAIRS AND MAINTENANCE 12,897 19,953 13,402 16,758 3,537 13,270 15,000 15,000 100-53313-363-000 VEHICLE MAINTENANCE & REPAIRS 1,819 6,944 3,281 4,547 222 461 5,000 5,000 100-53313-408-000 MISCELLANEOUS 244 1,026 940 8,661 1,004 1,087 2,000 2,000 100-53313-511-000 VEHICLE & EQUIPMENT INSURANCE 2,772 2,477 2,568 2,572 920 1,563 3,380 3,380 32,306 45,386 35,136 44,562 7,189 22,691 39,380 37,380 100-53314-000-000 PUBLIC WORKS - STREET MAINTENANCE 100-53314-111-000 FULL-TIME WAGES 26,979 43,939 40,083 31,413 8,213 12,841 42,325 31,281 100-53314-112-000 FULL-TIME OVERTIME WAGES 111 587 75 606 1,163 1,163 377 418 100-53314-121-000 PART-TIME WAGES 1,321 1,906 1,868 144 105 105 584 1,658 100-53314-131-000 RETIREMENT 1,722 3,115 2,777 2,226 675 1,008 3,100 2,479 144 Village of Sister Bay 2027 Annual Budget 53000 Public Works 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 100-53314-132-000 SOCIAL SECURITY 1,962 3,432 3,001 2,326 685 1,021 3,614 3,031 100-53314-133-000 HEALTH 5,653 10,151 12,872 10,874 3,252 4,719 15,014 11,858 100-53314-134-000 DENTAL 406 719 885 624 186 271 903 736 100-53314-135-000 LIFE 68 75 50 32 10 14 72 33 100-53314-136-000 DISABILITY 166 135 162 122 36 54 162 125 100-53314-137-000 HSA 207 248 126 765 - - 3,088 2,425 100-53314-140-000 VISION - 102 138 81 19 27 102 79 100-53314-200-000 OTHER CONTRACTED SERVICES 1,982 2,457 11,786 10,663 - 1,910 4,000 5,000 100-53314-303-000 EQUIPMENT RENTAL - - - - - - 2,000 2,000 100-53314-312-000 INFORMATION TECHNOLOGY 330 4,412 3,593 - - - 3,000 - 100-53314-325-000 NOTICES & ADS 281 - - - - - - - 100-53314-332-000 EDUCATION/TRAINING - - - - - - 1,000 - 100-53314-352-000 MINOR EQUIPMENT AND TOOLS 3,745 1,497 6,813 - - - 1,000 - 100-53314-353-000 GENERAL SUPPLIES 1,702 7,435 1,512 680 591 1,091 4,000 1,000 100-53314-361-000 REPAIRS & MAINTENANCE 383 2,574 4,005 - - - 500 - 100-53314-406-000 CRACK FILLER - - 16 - - - 500 - 100-53314-407-000 PATCH MATERIAL 441 462 360 - - 120 1,500 1,500 100-53314-408-000 MISCELLANEOUS - - - - - - 500 - 47,458 83,245 90,123 60,558 14,934 24,344 87,341 63,623 100-53316-000-000 PUBLIC WORKS - STREET CLEANING 100-53316-111-000 FULL-TIME WAGES - - - - - - - - 100-53316-112-000 FULL-TIME OVERTIME W - - - - - - - - 100-53316-121-000 PART-TIME WAGES - - - - - - - - 100-53316-131-000 RETIREMENT - - - - - - - - 100-53316-132-000 SOCIAL SECURITY - - - - - - - - 100-53316-133-000 HEALTH - - - - - - - - 100-53316-134-000 DENTAL - - - - - - - - 100-53316-135-000 LIFE - - - - - - - - 100-53316-136-000 DISABILITY - - - - - - - - 100-53316-200-000 OTHER CONTRACTED SERVICES 608 1,497 4,220 4,248 - 4,010 5,000 4,250 145 Village of Sister Bay 2027 Annual Budget 53000 Public Works 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 608 1,497 4,220 4,248 - 4,010 5,000 4,250 146 Village of Sister Bay 2027 Annual Budget 53000 Public Works 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 100-53317-000-000 PUBLIC WORKS - SNOW & ICE 100-53317-111-000 FULL-TIME WAGES - - - - - - - - 100-53317-112-000 OVERTIME WAGES - - - - - - - - 100-53317-121-000 PART-TIME WAGES - - - - - - - - 100-53317-131-000 RETIREMENT - - - - - - - - 100-53317-132-000 SOCIAL SECURITY - - - - - - - - 100-53317-133-000 HEALTH - - - - - - - - 100-53317-134-000 DENTAL - - - - - - - - 100-53317-135-000 LIFE - - - - - - - - 100-53317-136-000 DISABILITY - - - - - - - - 100-53317-200-000 OTHER CONTRACTED SERVICES 22,588 22,294 18,163 39,164 12,154 22,589 35,000 35,000 100-53317-352-000 MINOR TOOLS & EQUIPMENT 178 7,080 9,999 150 10,908 12,000 2,000 100-53317-404-000 SALT 1,000 1,570 650 - 1,080 1,080 2,000 2,000 100-53317-405-000 SAND 388 - - 23,588 24,430 25,893 49,163 13,384 34,577 49,000 39,000 100-53318-000-000 PUBLIC WORKS - STREET SIGNS 100-53318-111-000 FULL-TIME WAGES - - - - - - - - 100-53318-131-000 RETIREMENT - - - - - - - - 100-53318-132-000 SOCIAL SECURITY - - - - - - - - 100-53318-133-000 HEALTH - - - - - - - - 100-53318-134-000 DENTAL - - - - - - - - 100-53318-135-000 LIFE - - - - - - - - 100-53318-136-000 DISABILITY - - - - - - - - 100-53318-200-000 OTHER CONTRACTED SERVICES 1,137 3,954 1,641 1,800 243 243 3,000 2,000 100-53318-312-000 INFORMATION TECHNOLOGY 2,329 - - - - - - 100-53318-353-000 GENERAL SUPPLIES 523 3,548 339 2,003 - 399 2,500 2,000 100-53318-361-000 REPAIRS & MAINTENANCE 1,414 387 - - - - 1,000 - 3,074 10,218 1,980 3,803 243 641 6,500 4,000 100-53319-000-000 PUBLIC WORKS - CURB & GUTTER 100-53319-200-000 OTHER CONTRACTED SERVICES - - - - - - - - 100-53319-890-000 OUTLAY - INFRASTRUCTURE - - - - - - - - 147 Village of Sister Bay 2027 Annual Budget 53000 Public Works 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 - - - - - - - - 148 Village of Sister Bay 2027 Annual Budget 53000 Public Works 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 100-53322-000-000 PUBLIC WORKS - SEASONAL DECORATIONS 100-53322-111-000 FULL-TIME WAGES 140 13,179 13,872 8,671 3,196 3,778 13,023 10,708 100-53322-112-000 FULL-TIME OVERTIME - - 208 226 - - - - 100-53322-113-000 COMP TIME-SESONAL DEC 324 - - - - - - 100-53322-121-000 PART-TIME WAGES - 1,047 522 - - - 350 995 100-53322-131-000 RETIREMENT 9 925 972 618 230 272 954 860 100-53322-132-000 SOCIAL SECURITY 11 1,028 1,050 634 229 271 112 1,073 100-53322-133-000 HEALTH - 4,433 3,657 3,604 1,286 1,467 4,620 4,268 100-53322-134-000 DENTAL - 325 260 220 75 85 278 267 100-53322-135-000 LIFE - 12 12 9 3 4 22 12 100-53322-136-000 DISABILITY - 79 44 37 13 15 50 43 100-53322-137-000 HSA - - 738 - - 950 873 100-53322-140-000 VISION 52 45 31 8 9 32 29 100-53322-200-000 OTHER CONTRACTED SERVICES - 1,575 3,240 3,465 - 1,665 4,000 4,000 100-53322-353-000 GENERAL SUPPLIES 16,591 7,635 4,237 3,587 - 4,791 10,000 5,000 100-53322-361-000 REPAIRS & MAINTENANCE 12 - 3,021 17 - - 5,000 - 16,763 30,614 31,140 21,858 5,040 12,356 39,391 28,128 100-53420-000-000 PUBLIC WORKS - STREET LIGHTING 100-53420-201-000 ELECTRIC/GAS 22,122 24,547 23,794 20,805 3,373 8,914 23,000 16,000 100-53420-353-000 GENERAL SUPPLIES 252 675 984 839 - - 1,000 1,000 22,374 25,223 24,778 21,644 3,373 8,914 24,000 17,000 100-53431-000-000 PUBLIC WORKS - SIDEWALK MAINTENANCE & REPLACEMENT 100-53431-353-000 GENERAL SUPPLIES - - 17 - - - 1,000 1,000 - - 17 - - - 1,000 1,000 100-53441-000-000 PUBLIC WORKS - STORM SEWER MAINTENANCE 100-53441-111-000 FULL-TIME WAGES 2,480 1,438 5,909 4,342 1,064 2,051 6,511 8,947 100-53441-112-000 FULL-TIME OVERTIME 45 - - - - - - - 100-53441-121-000 PART-TIME WAGES 42 - - - - - 100-53441-131-000 RETIREMENT 164 98 409 302 77 148 477 693 149 Village of Sister Bay 2027 Annual Budget 53000 Public Works 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 100-53441-132-000 SOCIAL SECURITY 173 103 421 318 78 150 556 814 100-53441-133-000 HEALTH 564 397 1,842 1,108 300 549 2,310 3,083 100-53441-134-000 DENTAL 33 21 123 62 17 31 139 188 100-53441-135-000 LIFE 11 8 10 4 1 2 11 9 100-53441-136-000 DISABILITY 15 9 23 16 5 9 25 36 100-53441-137-000 HSA 94 12 - - - 5 475 631 100-53441-140-000 VISION - 2 18 8 2 3 16 19 100-53441-200-000 OTHER CONTRACTED SERVICES 3,381 4,324 4,993 - - - 11,400 5,000 100-53441-201-000 ELECTRIC/GAS 1,241 985 778 - - - 1,200 - 100-53441-312-000 IT SUPPORT 1,000 2,993 3,093 - - - 3,150 - 100-53441-361-000 REPAIRS & MAINTENANCE 3,911 361 6,155 - 508 508 5,000 - 13,115 10,751 23,812 6,161 2,051 3,456 31,270 19,420 100-53520-000-000 PUBLIC WORKS - PUBLIC TRANSPORTATION 100-53520-121-000 PART-TIME WAGES 9,991 4,615 10,831 15,106 389 3,367 15,282 15,282 100-53520-122-000 PART-TIME OVERTIME - - - - - - - - 100-53520-131-000 RETIREMENT - - - - - - - - 100-53520-132-000 SOCIAL SECURITY 877 353 829 1,156 30 258 1,169 1,169 100-53520-133-000 HEALTH BENEFITS - - - - - - - - 100-53520-134-000 DENTAL BENEFITS - - - - - - - - 100-53520-135-000 LIFE BENEFITS - - - - - - - - 100-53520-136-000 DISABILITY BENEFITS - - - - - - - - 100-53520-142-000 RECRUITMENT/TESTING - - 502 72 - - 400 400 100-53520-200-000 OTHER CONTRACTED SERVICES 360 4,250 - 559 - 792 2,100 1,000 100-53520-301-000 GAS, OIL & FLUIDS 4,124 1,842 2,552 3,355 62 62 4,500 4,000 100-53520-351-000 MEDICAL/SAFETY SUPPLIES 47 - - - - - 75 - 100-53520-353-000 GENERAL SUPPLIES 370 - 665 1,756 - - 350 350 100-53520-363-000 VEHICLE MAINTENANCE & REPAIRS 3,274 1,122 405 629 - - 1,350 500 100-53520-408-000 MISCELLANEOUS - - 323 - - - 960 - 100-53520-511-000 INSURANCE 298 299 308 1,452 398 761 1,200 1,200 100-53520-512-000 WORKERS COMP 372 349 339 368 97 189 515 515 150 Village of Sister Bay 2027 Annual Budget 53000 Public Works 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 19,713 12,830 16,753 24,451 976 5,429 27,901 24,416 100-53620-000-000 PUBLIC WORKS -REFUSE AND GARBAGE COLLECTION 100-53620-208-000 GARBAGE 159,628 168,490 170,415 173,510 23,828 65,314 180,000 180,000 100-53620-353-000 GARBAGE RECEPTACLES - - 4,795 - - - - - 159,628 168,490 175,210 173,510 23,828 65,314 180,000 180,000 100-53635-000-000 PUBLIC WORKS - RECYCLING 100-53635-207-000 RECYCLING 24,138 28,732 33,744 33,535 4,415 12,848 35,000 35,000 24,138 28,732 33,744 33,535 4,415 12,848 35,000 35,000 100-53640-000-000 PUBLIC WORKS - WEED AND NUISANCE CONTROL 100-53640-200-000 OTHER CONTRACTED SERVICES - - - - - 300 8,500 8,500 100-53640-211-000 WEED CONTROL 12,315 13,115 11,676 3,849 - 1,350 7,000 4,200 12,315 13,115 11,676 3,849 - 1,650 15,500 12,700 Total Public Works Expenditures 636,022 753,060 751,180 789,623 165,850 376,591 885,931 806,629 Wages 164,393 194,760 188,189 221,323 61,207 113,669 240,598 224,855 Benefits & Personnel 71,244 107,383 106,398 122,448 42,503 71,704 128,798 126,186 Services 304,101 331,335 339,134 347,869 45,382 135,220 377,000 362,450 Operating & Maintenance 83,121 104,333 103,633 83,993 13,425 49,167 119,105 74,250 Non-Operating 13,164 14,862 13,784 13,990 3,333 6,830 20,430 18,888 Capital Outlay - - - - - - - - 636,022 752,672 751,138 789,623 165,850 376,591 885,931 806,629 151 Village of Sister Bay 2027 Annual Budget 54000 Health & Human Services 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 100-54100-000-000 HEALTH & HUMAN SERVICES - ANIMAL CONTROL 100-54100-121-000 PART-TIME WAGES 1,147 1,200 1,305 1,135 300 600 1,482 1,482 100-54100-132-000 SOCIAL SECURITY 88 92 100 87 23 46 113 113 100-54100-144-000 MILEAGE 44 - 151 55 - - 200 200 100-54100-512-000 WORKERS COMP 2 51 45 40 11 21 59 59 1,281 1,343 1,600 1,317 334 667 1,854 1,854 100-54910-000-000 HEALTH & HUMAN SERVICES - CEMETERY 100-54910-000-000 CEMETERY 4,275 2,627 8,010 8,271 - - 8,000 16,000 4,275 2,627 8,010 8,271 - - 8,000 16,000 Total Health & Human Services Expenditures 5,556 3,970 9,610 9,588 334 667 9,854 17,854 Wages 1,147 1,200 1,305 1,135 300 600 1,482 1,482 Benefits & Personnel 132 92 251 141 23 46 313 313 Services 4,275 2,627 8,010 8,271 - - 8,000 16,000 Operating & Maintenance - - - - - - - - Non-Operating 2 51 45 40 11 21 59 59 5,556 3,970 9,610 9,588 334 667 9,854 17,854 152 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education12/31/2022 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 100-55110-000-000 CRE - LIBRARY 100-55110-111-000 FULL-TIME WAGES 1,150 1,262 1,061 809 53 80 1,628 1,114 100-55110-112-000 FULL-TIME OVERTIME WAGES 86 - 37 124 - - 100 - 100-55110-121-000 PART-TIME WAGES 302 454 169 227 80 80 165 663 100-55110-131-000 RETIREMENT 80 86 76 66 4 6 119 91 100-55110-132-000 SOCIAL SECURITY 109 125 90 84 9 11 139 117 100-55110-133-000 HEALTH 238 317 350 381 116 125 577 474 100-55110-134-000 DENTAL 20 23 24 25 7 8 35 30 100-55110-135-000 LIFE 1 1 1 1 0 0 3 1 100-55110-136-000 DISABILITY 7 7 4 4 1 1 6 4 100-55110-137-000 HSA BENEFITS -LIBRARY 26 - - - - 119 97 100-55110-140-000 VISION - 4 4 4 1 1 4 3 100-55110-200-000 OTHER CONTRACTED SERVICES 37,892 42,476 39,229 41,817 9,672 20,144 41,888 41,888 100-55110-201-000 ELECTRIC/GAS - - - 1,783 996 84 1,600 - 100-55110-510-000 INSURANCE 1,744 1,900 2,109 2,109 2,000 - 39,886 44,781 42,788 47,224 13,049 22,650 48,383 44,482 100-55190-000-000 CRE - OTHER CULTURE & ORGANIZATIONS 100-55190-200-000 MISC OTHER CULTURE 973 2,000 15,394 568 - - 2,500 1,250 100-55191-000-000 HISTORICAL SOCIETY 30,000 5,000 5,000 15,000 15,000 15,000 15,000 30,000 100-55192-000-000 COASTAL BYWAYS 1,300 500 500 500 500 500 500 500 100-55198-000-000 SAIL DOOR COUNTY - 10,000 10,000 10,000 10,000 32,273 7,500 20,894 16,068 25,500 25,500 28,000 41,750 100-55193-000-000 CRE - SBAA SUPPORT 100-55193-111-000 FULL-TIME WAGES 4,655 6,685 8,587 8,733 1,584 3,096 14,307 13,987 100-55193-112-000 FULL-TIME OVERTIME WAGES 4,606 4,486 2,941 945 - - 5,600 12,114 100-55193-113-000 COMP TIME - - - - - - - - 100-55193-121-000 PART-TIME WAGES 1,508 1,244 1,100 620 - - 1,000 1,990 100-55193-122-000 PART-TIME OVERTIME WAGES - 178 341 - - - - - 100-55193-131-000 RETIREMENT 531 760 795 673 114 223 720 1,057 100-55193-132-000 SOCIAL SECURITY 623 885 940 768 118 230 1,100 1,281 100-55193-133-000 HEALTH 1,195 3,441 2,680 1,565 374 699 3,000 4,980 100-55193-134-000 DENTAL 113 246 129 93 20 39 278 308 153 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education12/31/2022 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 100-55193-135-000 LIFE 5 11 10 10 2 3 20 14 100-55193-136-000 DISABILITY 41 62 38 22 7 12 40 54 100-55193-137-000 HSA SBAA SUPPORT 60 - 19 0 0 - 1,019 100-55193-140-000 VISION - 38 34 13 2 4 40 32 100-55193-145-000 EXPENSE ALLOWANCE 35 139 - - - - - - 100-55193-200-000 SUPPORT 32,349 57,483 64,134 68,270 - 17,961 70,000 72,000 100-55193-208-000 GARBAGE 1,391 1,469 - 1,358 - - 1,500 1,500 100-55193-303-000 EQUIPMENT RENTAL 1,791 1,791 1,762 2,201 - - 2,000 2,000 100-55193-353-000 GENERAL SUPPLIES 82 201 197 187 - 59 200 200 100-55193-362-000 GROUNDS REPAIR & MAINTENANCE 29 435 - - - - 200 - 100-55193-401-000 CUSTODIAL SUPPLIES - - - - - - 300 - 48,954 79,612 83,688 85,476 2,221 22,327 100,305 112,536 100-55190-000-000 CRE - OTHER CULTURE & ORGANIZATIONS 100-55194-000-000 DOOR COUNTY HUMANE SOCIETY 5,000 5,000 5,000 5,000 5,000 5,000 - - 100-55195-000-000 DOOR COUNTY SOIL & WATER 1,000 1,000 1,000 - - - - - 100-55196-000-000 YOUTH CENTER SUPPORT (4,377) - - - - - - - 100-55197-000-000 NORTHERN DOOR CHILDREN'S CENTER 5,000 - - - - - 1,623 6,000 11,000 5,000 5,000 5,000 - - 100-55200-000-000 CRE - PARKS 100-55200-111-000 FULL-TIME WAGES 45,703 57,854 85,636 72,531 9,702 28,127 104,005 110,252 100-55200-112-000 FULL-TIME OVERTIME WAGES 2,314 2,631 4,189 2,557 - 131 4,500 7,101 100-55200-113-000 COMP TIME 45 - 98 - - - - - 100-55200-114-000 UNWORKED WAGES 228 - - - - - - - 100-55200-121-000 PART-TIME WAGES 7,301 6,695 7,128 9,397 383 988 789 9,088 100-55200-131-000 RETIREMENT 3,128 4,120 6,205 5,174 697 2,033 7,601 8,618 100-55200-132-000 SOCIAL SECURITY 3,977 4,764 6,952 6,223 756 2,176 8,767 10,389 100-55200-133-000 HEALTH 7,430 17,265 27,649 20,064 2,207 6,774 34,648 37,313 100-55200-134-000 DENTAL 684 1,259 1,865 1,183 117 382 2,101 2,280 100-55200-135-000 LIFE 36 63 85 111 9 23 227 109 100-55200-136-000 DISABILITY 244 547 330 247 39 99 398 435 100-55200-137-000 HSA 1536.31 704 - 330 1 1 7,125 7,518 154 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education12/31/2022 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 100-55200-140-000 VISION 0 191 293 159 12 40 241 244 100-55200-200-000 OTHER CONTRACTED SERVICES 4,341 10,867 14,924 12,500 - 5,338 12,500 12,500 100-55200-201-000 ELECTRIC/GAS 1,503 1,960 1,946 1,962 2,148 4,203 2,250 2,250 100-55200-202-000 WATER/SEWER/STORM 4,008 4,255 4,300 4,512 - 1,106 4,000 4,000 100-55200-205-000 INTERNET - 60 407 100-55200-312-000 IT SUPPORT 132 - - - - - - - 100-55200-331-000 MEMBERSHIPS/DUES - 480 - 208 - - 500 - 100-55200-333-000 CONFERENCES/MEETINGS - 475 - - - - 1,000 - 100-55200-351-000 MEDICAL/SAFETY SUPPLIES - 547 33 - - - - - 100-55200-352-000 MINOR EQUIPMENT AND TOOL 2,687 1,809 663 1,882 - 189 2,000 2,000 100-55200-353-000 GENERAL SUPPLIES 1,619 11,178 5,785 14,000 187 2,093 6,500 11,700 100-55200-355-000 MEMORIALS SUPPLIES 241 961 145 1,159 - 593 4,000 20,800 100-55200-358-000 FLOWER POTS 4,340 4,058 5,448 4,435 - 894 5,500 5,000 100-55200-361-000 REPAIRS AND MAINTENANCE 4,488 7,124 14,326 22,999 - 3,346 18,000 5,000 100-55200-362-000 GROUNDS MAINTENANCE 5,260 11,616 10,672 7,824 2,770 3,022 5,000 5,000 100-55200-369-000 EQUIPMENT MAINTENANCE - - 302 - 275 1,500 1,500 100-55200-402-000 CHEMICALS 44 20 - - - - 100 - 101,291 151,442 198,671 189,760 19,088 62,240 233,252 263,097 100-55201-000-000 CRE - DOG PARK 100-55201-200-000 OTHER CONTRACTED SERVICES 1,270 1,210 1,320 1,245 375 750 1,320 1,300 100-55201-202-000 WATER/SEWER 199 205 205 246 - 39 275 275 100-55201-353-000 GENERAL SUPPLIES 626 419 489 - - - 500 - 100-55201-362-000 GROUNDS MAINTENANCE - - - - - - - - 2,095 1,834 2,014 1,491 375 789 2,095 1,575 155 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education12/31/2022 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 100-55202-000-000 CRE - WATERFRONT PARK 100-55202-200-000 OTHER CONTRACTED SERVICES - 4,679 - - - - - - 100-55202-353-000 GENERAL SUPPLIES 1,067 1,087 174 - - - - - 100-55202-362-000 GROUNDS MAINTENANCE 1,870 20,016 - - - - - - 2,937 25,782 174 - - - - - 100-55203-000-000 CRE - PAVILION 100-55203-366-000 BUILDING MAINTENANCE - - - - - - - - - - - - - - - 100-55204-000-000 CRE - SLEDDING HILL 100-55204-392-000 MISCELLANEOUS - - - - - - - - - - - - - - - 100-55300-000-000 CRE -RECREATION PROGRAMS & EVENTS 100-55300-111-000 FULL-TIME WAGES - 835 570 129 - - 651 1,344 100-55300-112-000 FT OT WAGES 109 (114) - - 100-55300-121-000 PART-TIME WAGES - - - - - - 100-55300-131-000 RETIREMENT - 57 47 1 - - 48 102 100-55300-132-000 SOCIAL SECURITY - 61 45 0 - - 56 116 100-55300-133-000 HEALTH - 145 291 59 - - 231 427 100-55300-134-000 DENTAL - 11 18 4 - - 14 26 100-55300-135-000 LIFE - 0 1 0 - - 1 1 100-55300-136-000 DISABILITY - 1 3 1 - - 2 6 100-55300-137-000 HSA - 114 - - - 48 88 100-55300-140-000 VISION - 2 3 1 - - 2 2 100-55300-144-000 MILEAGE - - 410 557 - 460 750 750 100-55300-145-000 EXPENSE ALLOWANCE - 55 80 186 - - 600 600 100-55300-200-000 CONTRACTED SERVICES - 2,387 - - - - - - 100-55300-358-000 FIREWORKS - 6,893 8,583 6,068 135 14,814 9,000 6,000 100-55300-392-000 MISCELLANEOUS 9,214 282 206 - - - 200 200 156 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education12/31/2022 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 9,214 10,728 10,480 6,890 135 15,273 11,603 9,662 100-55400-000-000 CRE - SPORTS COMPLEX/RECREATION FACILITIES 100-55400-111-000 FULL-TIME WAGES 15,733 17,532 14,437 12,272 2,644 5,456 19,534 17,868 100-55400-112-000 FULL-TIME OVERTIME WAGES 265 162 346 618 - 111 188 - 100-55400-121-000 PART-TIME WAGES 3,090 5,303 6,323 6,385 206 923 2,101 5,970 100-55400-131-000 RETIREMENT 1,027 1,203 1,020 858 190 401 1,430 1,421 100-55400-132-000 SOCIAL SECURITY 1,369 1,637 1,544 1,427 208 476 1,668 1,748 100-55400-133-000 HEALTH 2,380 5,311 4,696 3,639 827 1,658 6,930 6,878 100-55400-134-000 DENTAL 224 381 348 221 49 101 417 428 100-55400-135-000 LIFE 12 14 14 11 3 6 33 19 100-55400-136-000 DISABILITY 90 178 56 43 11 22 75 71 100-55400-137-000 HSA 72 - 190 55 - - 1,425 1,407 100-55400-140-000 VISION - 57 56 31 5 11 47 46 100-55400-200-000 OTHER CONTRACTED SERVICES 540 48 1,007 2,527 - 1,083 9,300 9,300 100-55400-201-000 ELECTRIC/GAS 7,316 6,210 6,828 7,317 7,409 9,948 7,500 7,500 100-55400-202-000 WATER/SEWER/STORM 10,501 8,416 7,629 9,667 - 809 10,000 10,000 100-55400-203-000 PHONE 326 391 443 419 31 125 400 400 100-55400-205-000 INTERNET 380 380 100-55400-351-000 MEDICAL & SAFETY 69 76 - - 100-55400-352-000 MINOR EQUIPMENT 557 851 - 34 - - 1,000 - 100-55400-353-000 GENERAL SUPPLIES 768 260 809 1,282 - 127 1,500 - 100-55400-361-000 REPAIRS & MAINTENANCE 2,206 5,534 4,032 276 - 1,115 5,000 1,000 100-55400-362-000 GROUNDS MAINTENANCE 2,086 3,279 9,645 4,786 1,848 7,890 5,000 5,000 100-55400-366-000 BUILDING MAINTENANCE 2,810 572 18 - - - 2,000 - 51,373 57,339 59,509 51,945 13,812 30,639 75,548 69,056 100-55403-000-000 CRE - BIKE TRAIL 100-55403-201-000 ELECTRIC 1,373 1,624 2,047 2,065 160 1,030 2,000 2,000 100-55403-353-000 GENERAL SUPPLIES 185 - - - - - 500 1,500 100-55403-361-000 REPAIRS AND MAINTENANCE - - - - - - 2,500 - 1,558 1,624 2,047 2,065 160 1,030 5,000 3,500 157 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education12/31/2022 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 Total Other Culture & Recreation Expenditures 291,202 386,642 431,265 405,920 79,340 185,449 504,186 545,658 Wages 86,986 105,321 133,072 115,233 14,653 38,993 154,568 181,491 Benefits & Personnel 25,209 44,252 57,488 44,310 5,907 16,024 81,085 90,604 Services 103,983 145,681 159,405 156,257 21,231 63,408 167,033 166,163 Operating & Maintenance 42,101 79,887 63,056 67,720 4,940 34,416 74,000 66,900 Non-Operating 32,923 11,500 18,244 22,400 32,609 32,609 27,500 40,500 Capital Outlay - - - - - - - - 291,202 386,642 431,265 405,920 79,340 185,449 504,186 545,658 - - - - - - - - 158 Village of Sister Bay 2027 Annual Budget 56000 Conservation & Development 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 100-56110-000-000 FORESTRY 100-56110-111-000 FULL-TIME WAGES - 6,652 123 771 468 873 1,628 1,563 100-56110-121-000 PART-TIME WAGES - 632 128 - - - 280 796 100-56110-131-000 RETIREMENT - 452 9 54 34 63 119 124 100-56110-132-000 SOCIAL SECURITY - 512 - 56 34 64 139 152 100-56110-133-000 HEALTH - 1,956 - 222 132 231 577 593 100-56110-134-000 DENTAL - 136 - 13 7 13 35 37 100-56110-135-000 LIFE - 5 - 1 1 1 3 1 100-56110-136-000 DISABILITY - 38 - 3 2 4 6 8 100-56110-140-000 VISION - 19 - 2 1 1 4 5 100-56110-200-000 CONTRACTED SERVICES - 35 14,396 - - - 5,000 5,000 - 10,438 14,656 1,121 679 1,251 7,791 8,279 100-56200-000-000 ENVIRONMENTAL PROTECTION - GREEN TIER 100-56200-144-000 MILEAGE - - - - - - 250 250 100-56200-200-000 SERVICES & GENERAL SUPPORT - -