Special Parks, Property & Streets Committee Meeting — Agenda packet

POSTED ON: 8/17/2026 PARKS, PROPERTY & STREETS COMMITTEE SPECIAL MEETING WEDNESDAY, AUGUST 19, 2026 , AT 11:00 AM Sister Bay Liberty Grove Fire Station – 2258 Mill Road, Large Meeting Room 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# For additional information check: www.sisterbaywi.gov AGENDA 1. Call to Order & Roll Call 2. Approve Agenda 3. Approve Minutes: N/A 4. Discussion/Action Items a) 2026 Parks and Streets Budget Review 8. Next Regular Meeting: a) September 8, 2026 at 1:00 PM; Regular Meeting b) September 8, 2026 at 3:30 PM; Walking Tour Meeting – Logerquist 9. Adjourn Public Notice – PARKS, PROPERTY & STREETS COMMITTEE MEETINGS ONLY For questions regarding the above agenda items or to review the related files, call the Administration Office (phone number below) or email info@sisterbaywi.gov. To submit letters in support or opposition of an agenda item, email adminassist@sisterbaywi.gov by 4:00 p.m. the day before the meeting. Letters received after the meeting packet has been mailed will NOT be sent to committee members but will be SUMMARIZED at the meeting. It is possible that members of, or 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. Due to the difficulty in finding interpreters, requests should be made as far in advance as possible, preferably a minimum of 48 hours. For additional information or to request this service, contact the Sister Bay Village Administration Office at 854-4118 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 online. The Village of Sister Bay is an Equal Opportunity Provider & Employer 1 Committee Chair, Trustee – Louise Howson Department Director – Erik Linczmaier 3 Trustee - Nate Bell Village Administrator – Benjamin Andrews 3 Resident Member - Jerry Ahrens Administrative Assistant – Sarah Bertges 4 Resident Member - Mike Laszkiewicz 5 Resident Member - VACANT 1 2027 Budget Reduction and Additions Reductions • Administration, contracted services code 100-51640-200 subtract $5,000.00. Reason: $5,000.00 was added to fix buildings air conditioning in 2026. • DOPW Medical & Safety, code 100-53312-351 subtract $2,000.00. Reason: $2,000.00 was added to purchase two additional AEDs for the village. The $2,000.00 remaining in the code for 2027 will be enough to purchase an ADE for the Sports complex and cover remaining yearly expenses. • Street Maintenance, general supplies code 100-53314-353 subtract $2,000.00. Reason: The remaining $2,000.00 will be enough to cover material and unforeseen expenses for 2027. • Street Maintenance, education and training code 100-53314-332 subtract $1,000.00. Reason: No need for this code to exist. All training is done through public works. • Street Maintenance, information and technology code 100-53314-312 subtract $3,000.00. Reason: Code is not needed. All IT support comes out of DOPW. • Snow and Ice, minor equipment & tools code 100-53317-352 subtract $10,000.00. Reason: $10,000 was added to this code to purchase a new sow plow in 2026. The $10,000.00 can be added to another code for the 2027 calendar year. • Seasonal Decorations, general supplies code 100-53322-353 subtract $5,000.00. Reason: The $5,000 remaining will be enough to cover seen and unforeseen expenses in 2027. • Seasonal Decorations, repairs & maintenances code 100-53322-361 subtract $3,000.00. Reason: the remaining $2,000.00 will be enough to cover seen and unforeseen expenses in 2027. • Storm Sewer Maintenance, contracted services code 100-53441-200 subtract $6,400.00. Reason: $9,400.00 was put into code for culvert work in 2026. $5,000.00 is a good amount to keep in this code for general maintenance (flushing) or unforeseen repairs (cracked, shifted or crushed). • Parks, membership dues code 100-55200-331 subtract $500.00. Reason: no reason for code to exist, dues are handled in public works codes. • Parks, general supplies code 100-55200-353 subtract $2,500. Reason: The remaining $4,000.00 will be sufficient to cover cost (project wood, grass seed, hardware). • Parks, repair and maintenance code 100 -55200-361 subtract $ 13,000.00. Reason: The remaining $5,000.00 will be sufficient to cover cost. • Fire Station, equipment maintenances code 100 -51630-369 subtract $8,000.00. Reason: The remaining $10,000.00 should provide an adequate buffer for 2027. 2 Additions • Village Hall, contracted services 100-51610-200 addition $14,500.00. Reason: The Village Hall needs repairs. The front steps are crumbing; rear sidewalks are cracked and uneven and the exterior doors and frames need replacement. • General Building, contracted services 100-51600-200 addition $1,700.00. Reason: To provide more a buffer for unforeseen expenses. • DOPW, contracted services 100-53312-200 addition $4,700. Reason: The $300.00 currently in the account is insufficient. $300.00 doesn’t cover much of anything. • Street Maintenance, contracted services 100-53314-200 addition $1,000.00. Reason: To provide more of a buffer for unforeseen expenses and general road repair (Tarring) • Parks, memorial benches 100-55200-355 addition $16,800.00. Reason: The department’s goal is to replace 12-benches that are past the 10-year lease agreement for 2027. • Parks, general supplies 100-55200-353 additions $7,700.00. Reason: To purchase five pizza box recycling receptacles for Waterfront Park. • DOPW, shop supplies 100-53312-403 additions $5,000.00. Reason: To upgrade electrical output to wash bay in maintenance building for a larger water heater to be installed. • General Buildings, custodial supplies 100-51600-401 additions $2,500.00. Reason: To provide more of a buffer in the account. Higher use within the facilities and inflation have this account in danger of going over budget. • Weed and Nuisance control, other contracted services 100-533640-200 additions $5,000.00. Reason: To refresh and maintain Gateway Parks landscaping around schoolhouse. To maintain administrations building landscaping and Marina Parks ground bed. • Weed and Nuisance control, weed and nuisance control 100-53640-211 additions $9,500.00. Reason: To purchase new plants to be placed around the old schoolhouse at Gateway Park. 3 Village of Sister Bay 2027 Annual Budget Approved November XX, 2026 DRAFT Drafted on August 18th, 2026 4 Budget Development and Management Policy Purpose: The purpose of this policy is to describe the process by which the annual budget is created, presented and managed for the Village of Sister Bay. General: The process for publication and legislative consideration of the annual budget is prescribed in Wisconsin Statutes 62.12 and 65.90. Those legislative pronouncements provide the overall framework for and minimum legal requirements of the Village budget. This policy outlines the process to be followed by the Village Board of Trustees and the Village staff in developing and presenting the annual budgets of all Village operations and funds for review and adoption. The annual budget will include all operations of the Village, including enterprise and special revenue funds, and include both the operating budget and a capital budget for the ensuing fiscal year. The capital budget should align with the five-year capital improvement plan. The Village Board recognizes that there must be a starting point for the budget in terms of tax revenue. Therefore, annually, typically in June, the Finance Committee is to set a budget directive. In the absence of such directive, management will prepare their budgets assuming a maximum increase in operations using the prior years finalized Consumer Price Index Figure. Development Procedures: 1. The Finance Director will review each department’s budget, establish or estimate parameters for wage increases and requested personnel changes, review the Village’s debt needs and capital plans, and review targets for revenue sources, tax growth, and other factors. The budget parameters will then be provided to the department directors for the creation of their preliminary department budgets. 2. Following the setting of budgetary parameters the Finance Director is responsible for coordination and initial review of department budget submissions.The budget submissionsshall include proposed capital items for the 5 Year Capital Improvement Plan. Meetings will be held with departments to review their budget requests beginning as early as June of each year. 3. Following the initial review, and preferably by July, the Finance Director will compile the preliminary department budgets and present a draft to the Village Administrator. Should the need arise, the Finance Director and Village Administrator may meet with department heads again to refine the draft operating budget and make changes based on the total overall needs of the Village and established parameters. 4. In July the various committees shall review the preliminary budgets and make changes, as appropriate. Preliminary budgets are also due from the Fire Board, Library, SBAA and any other partner agencies. For agencies that do not have a budget prepared by July, an estimate must be submitted with their actual budget submitted to the Village in early August. 5. Staff shall attempt to calculate the Village’s portion of TID IN calculations based on preliminary numbers obtained from the Department of Revenue (DOR) in early mid-August. Any reference to the mill rate in the budget, and related budget documents shall use the terms “Operational Mill Rate” and “Finalized Mill Rate” as appropriate. 6. The Draft Annual Budget shall be presented to the Finance Committee in late July or early August, as schedules allow. The Finance Committee shall establish a schedule for adoption of the 5-Year Capital Improvement Plan and Annual Budget. 7. The Draft Annual Budget, which includes the 5-Year Capital Improvement Plan, and adoption schedule, shall be presented to the Board of Trustees for review in September. Following this review, additional department adjustments or Finance Committee recommendations may follow. 8. The budget summary is properly noticed and published in accordance with state statutes. A public hearing on the budget is conducted not less than 15 days after the summary is published. The Village Board deliberates the proposed budget at or following the public hearing. 9. The budget is adopted by the Village Board through an appropriate resolution and two-thirds vote. Once adopted, the Finance Director is responsible for ensuring that the adopted version of the budget document is provided to all departments, Trustees, and made available to the public. 10. Per statute, the tax levy must be determined no later than December 15th. However, due to the Village’s arrangement with Door County for tax bill preparation services, the tax levy should be established before Thanksgiving (or sooner) per the deadline set by the County. 11. The DOR publishes a finalized statement of assessmentrates in November, which will likely be after the County’s deadline for receiving the tax levy to prepare tax bills. Upon receipt of these numbers, the Finalized Mill Rate shall be brought back to the Board for review. The Board may provide consensus of no changes to the budget or request an amending resolution which must be passed by two-third vote. Management Procedures 1. Annual revenues will be estimated by an objective, analytical process with involvement of staff related to the revenue line item. User fees will be reviewed annually by departments and the appropriate standing committees will address recommended changes as part of the budget process to ensure full cost recovery. 2. Enterprise fund payments in lieu of taxes shall be budgeted based on estimates and revised based on final numbers during the budget year. 3. Revenues with high volatility should be budgeted conservatively. Revenues which are generally received, but of which there is not reasonable assurance of receipt, will not be budgeted. 5 4. Proceeds from the sale of property or equipment shall not be budgeted as operating revenue unless such amounts can be accurately projected. Any such proceeds received shall be recorded in the appropriate fund. 5. The Village Board desires to stay informed as to major outlays. Though authorized by the Budget Resolution, sums expended in excess of $50,000 for capital purchases should be reported to the respective committee charged with oversight for the section of the Budget from which funds were appropriated. The committee may require Board approval of the expenditure. 6. Budget amendments and transfers between cost centers are initiated by the department (examples of cost centers in the general fund include general government, public safety, public works, health & human services, culture & recreation, and development). After approval by the Finance Director, the transfer recommendation is made to the Finance Committee, with final approval by the Board of Trustees. Any unbudgeted, emergency expenditure of funds in excess of $5,000 will require the approval of the Village President and Village Administrator, as well as notification of the chair of the affected committee and the chair of the Finance Committee, and the Village Board shall be notified that said actions were taken at their next meeting. 7. Department heads are authorized to move funds within a cost center of the budget in consultation with the Finance Director and/or Village Administrator to make more efficient use of the funds. Any moves must result in an end of year-net-zero-effect in the cost center’s budget. 8. The Capital Improvement Plan Fund (CIP) is intended to help the Village plan for future expenditures by saving money for future expenditures. It is challenging to plan for every contingency that may arise. From time to time, what may have been anticipated as a future need in order to address an anticipated issue may no longer be a suitable solution to the issue. In such cases, the Board authorizes the Finance Committee to make recommendations on repurposing of those funds into suitable CIP categories. The Village Board will review those recommendations and approve as it deems appropriate based on the overall needs of the Village. The intent is to use CIP money for the benefit of the Village through public expenditures on Capital Items. 9. All unspent CIP funds will remain allocated and appropriated for those items which were originally allocated, or reallocated through subsequent amendments, for all future budget years until such time that those funds are expended or repurposed. 10. All unspent funds in any budget section will revert to the unassigned fund balance unless such funds are assigned or committed by the Board. 11. Village oversight committees are subject to review by the Village Board. They exist to monitor operations and to recommend policy changes to the Village Board. Policy recommendations on rates, charges, or credits are subject to review and approval by the Village Board. 12. The Village Board has authorized funds to be spent in recognition of employees’ hard work and extraordinary efforts. The Village Board authorizes recognition funds to be spent in an equitable manner whether through direct pay to employees or at a recognition event for all employees. 13. The Village Board will budget for annual step increases for employees as referenced in the Village of Sister Bay’s Employee Handbook. Upon a successf ul performance evaluation employees will be eligible to advance to the next step of the approved compensation schedule. For budget deliberation purposes village staff will present a draft budget calculating every employee receiving an annual step increase. Consideration for a step increase will be based on length of employment, date of hire, or an employee under a separate employment agreement 14. In lieu of a step increase for employees, Village staff will also provide for budget deliberations purposes, a Cost-of-Living Adjustment (COLA) wage increase for full-time and or year-round employees. The COLA applied will be the Consumer Price Index for all urban consumers (CP U) as certified by the Wisconsin Department of Revenue. The COLA estimate proposed in the budget will not be less than zero. 15. The Tax Increment Financing District (TID) can use monies from other funds to pay for a variety of projects. Based on activity within the TID, the Village Board expects that the TID will generate increment and revenues to pay back some, or all, of those borrowed funds. Toward that end, the Village Board authorizes the Finance Director, upon review by auditors, to make a transfer of cash near the end of each calendar year to pay borrowings in the following order: a. Repayment of the advance from the Capital Projects Fund to the TIF b. Repayment of the project costs funded by the Capital Projects Fund c. Repayment of the project costs funded by the General Fund d. Repayment of the project costs funded by the Utility Fund e. Repayment of the project costs financed by debt f. Repayment of the project costs funded by the Marina 16. The transfer is authorized if the TID will retain a positive fund balance and positive cash balance. The repaid cash balances will be allocated by the Finance Committee or reverted to the unassigned fund balance of the applicable fund. Audit: This policy will be reviewed by the Finance Committee every three years following adoption, or sooner, at the discretion of the Village Board. 6 Budget Summary 2023 2024 2026 2026 2027 % General Fund Actual Projected Budget Budget Change Revenues Property Taxes 2,247,591 2,583,823 2,620,241 - 2,628,243 #DIV/0! Other Taxes 51,416 57,854 58,542 29 65,652 229774% Intergovernmental Revenue 144,713 241,900 235,126 35,613 287,483 707% Licenses & Permits 162,171 270,789 258,146 22,365 228,400 921% Fines, Forfeitures, and Penalties 9,161 3,214 10,000 536 9,000 1580% Public Charges for Services 27,419 37,510 30,768 7,023 37,400 433% Miscellaneous Revenue 181,483 210,048 211,269 82,926 326,065 293% Other Financing Sources 100,816 543,225 403,943 26,250 240,000 814% Applied Fund Balance - - - - - Total General Fund Revenues 2,924,769 3,828,035 174,741 3,822,243 2087% Expenditures General Government 690,965 728,065 653,672 227,442 800,779 252% Public Safety 185,221 199,088 204,502 50,066 233,180 366% Public Works 753,060 751,180 745,675 165,850 860,584 419% Health & Human Services 3,970 9,610 9,727 334 17,854 5246% Other Culture & Recreation 386,642 431,265 410,145 79,340 553,028 597% Development 230,668 196,067 298,057 75,244 295,751 293% Transfers & Other Expenses 482,000 1,117,477 1,458,172 168,180 52,000 -69% Total General Fund Expenditures 2,732,525 3,432,752 3,779,952 766,457 2,813,177 267% Beginning Fund Balance 1,494,210 1,686,454 2,242,064 2,242,064 2,290,147 Actual or Projected Fund Balance 1,686,454 2,242,064 2,290,147 1,650,349 3,299,213 All Village Funds General Fund 2,628,243 1,194,000 3,822,243 2,813,176 2,290,147 3,299,214 Debt Service 790,000 737,975 1,527,975 1,505,752 3,202,121 3,224,344 Capital Improvement - 2,781,390 2,781,390 3,936,087 4,525,937 3,371,240 Capital Funded by PRAT - 434,000 434,000 355,000 910,485 556,687 Tax Increment District #1 924,300 42,951 967,251 886,275 2,290,624 2,371,600 Tax Increment District #2 67,413 106 67,519 28,699 152,051 190,871 Special Revenue Funds - 52,000 52,000 56,642 56,962 52,320 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 2026 2026 NET INC/DEC General Fund 2,007,523$ 2,007,523 $ -$ Debt Service Fund 790,000$ 790,000 $ -$ Capital Projects Fund 620,720$ 620,720 $ -$ Tax Increment Districts 593,144$ 593,144 $ (0)$ Property Tax Levy - 2024 4,011,387 Assessed Valuation 2024 804,565,200 0.00498578 Property Tax Levy - 2025 4,011,387 Assessed Valuation 2025 826,124,200 0.00485567 Property Tax Levy - 2025 3,874,314 Assessed Valuation 2026 837,560,900 0.00462571 Base Percentage Change in Mill Rate from 2025 to 2026 -4.74% 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. 12/31/26 Property Taxes Other Earned Revenues Total Revenues Total Expenditures Fund Bal. 1/1/26 Mill Rate - 2024/2025 Mill Rate - 2025/2026 Mill Rate - 2025/2026 Village of Sister Bay 7 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 8,137,384 4,236,415 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 37,400 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 9,652,378 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 636,022 753,060 751,180 751,180 165,850 376,591 745,675 860,584 HEALTH & HUMAN SERVICES 5,556 3,970 9,610 9,610 334 667 9,727 17,854 CULTURE & RECREATION 341,849 409,193 474,824 474,824 91,020 221,929 436,587 609,670 CONSERVATION & DEVELOPMENT 62,200 230,668 196,067 196,067 75,244 109,149 298,057 295,751 CAPITAL OUTLAY 2,231,576 2,144,837 5,073,134 5,073,134 692,363 954,977 5,958,579 5,258,061 DEBT SERVICE 1,176,147 1,621,917 6,380,252 6,380,252 1,295,035 1,295,035 2,455,588 1,505,752 OTHER FINANCING USES - - - - - - - - Total Expenditures 5,325,408 6,039,831 13,812,221 13,812,221 2,597,355 3,467,761 10,762,389 9,581,631 Rounding Adjustment -4 Ending Fund Balance 5,197,092 6,438,261 8,488,352 8,814,686 6,702,401 9,099,223 12,045,392 4,307,162 5,255,566 6,438,261 Governmental Funds Summary 8 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 1,824,595 2,242,064 1,824,595 2,242,064 1,650,349 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 37,400 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 - - - - - - - - A PPLIED 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 3,822,243 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 636,022 753,060 751,180 751,180 165,850 376,591 745,675 860,584 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 79,340 185,449 410,145 553,028 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 52,000 Total Expenditures 2,302,037 2,732,525 3,432,752 3,432,752 766,457 1,517,628 3,779,952 2,813,176 Audit Adjustment Ending Fund Balance 1,494,211 1,686,454 2,242,064 2,340,205 1,650,349 3,469,571 2,290,147 2,659,415 Proof to Audit 1,494,210 1,686,447 9 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 2,245,205 1,555,349 3,374,571 2,195,147 2,564,415 Total Fund Balance 1,454,210 1,686,454 2,242,064 2,340,205 1,650,349 3,469,571 2,290,147 2,659,415 Fund Balance Percentage 59.12% 58.24% 62.55% 65.41% 202.93% 222.36% 58.07% 91.16% Amount Over/(Under) Reserve Policy 25% $785,563 $908,323 $1,288,876 $1,387,017 $1,363,735 $2,995,164 $1,250,159 $1,861,121 10 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 87,002 157,381 362,022 241,352 Services 658,796 828,491 767,318 767,318 120,890 305,996 927,503 678,670 Operating & Maintenance 303,213 297,288 298,192 298,192 41,898 126,185 328,846 211,704 Non-Operating 699,719 749,321 1,405,474 1,405,474 310,092 531,650 415,436 241,041 Total Expenditures 2,302,037 2,727,751 3,430,423 3,430,423 766,077 1,517,628 3,019,352 1,894,543 $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 11 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 RETIREMEN T 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 3,650 100-53312-144-000 MILEAGE 256 - - 34 - - 600 600 100-53312-145-000 EXPENSE ALLOWANCE 200 54 - 197 - - 300 300 100-53312-190-000 OTHER PERSONNEL SERVICES 300 841 600 13 - - 600 600 100-53312-200-000 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 RENTA L - 1,500 2,094 4,000 - - - - 100-53312-310-000 COMPUTER SOFTWARE 892 358 358 100-53312-312-000 IT SUPPOR T 577 712 1,868 2,691 710 1,160 2,300 2,300 100-53312-321-000 OFFICE SUPPLIES 127 444 88 81 152 152 250 250 12 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 - - - - - - 370 370 100-53312-332-000 EDUCATION/TRAINING 1,663 2,827 1,090 1,498 100 100 1,800 1,800 100-53312-333-000 CONFERENCES/MEETINGS - 245 822 1,008 - - 2,400 2,400 100-53312-351-000 MEDICAL/SAFETY SUPPLIES 3,029 3,920 2,329 1,744 326 2,938 4,000 2,000 100-53312-352-000 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 2,500 100-53312-403-000 SHOP/BUILDING SUPPLIES 3,850 1,147 1,442 1,079 1,354 1,687 2,100 7,100 100-53312-512-000 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 90,418 180,362 344,648 346,782 100-53313-000-000 PUBLIC WORKS - MACHINERY 100-53313-111-000 FULL-TIME WAGES - - - - - - - - 100-53313-121-000 PART-TIME WAGES - - - - 100-53313-131-000 RETIREMEN T - - - - - - - - 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 14,000 100-53313-361-000 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 39,380 100-53314-000-000 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 RETIREMEN T 1,722 3,115 2,777 2,226 675 1,008 3,100 2,479 100-53314-132-000 SOCIAL SECURITY 1,962 3,432 3,001 2,326 685 1,021 3,614 3,031 13 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 100-53314-133-000 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 RENTA L - - - - - - 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 1,000 100-53314-353-000 GENERAL SUPPLIES 1,702 7,435 1,512 680 591 1,091 4,000 2,000 100-53314-361-000 REPAIRS & MAINTENANCE 383 2,574 4,005 - - - 500 500 100-53314-406-000 CRACK FILLER - - 16 - - - 500 500 100-53314-407-000 PATCH MATERIAL 441 462 360 - - 120 1,500 1,500 100-53314-408-000 MISCELLANEOUS - - - - - - 500 500 47,458 83,245 90,123 60,558 14,934 24,344 87,341 67,123 100-53316-000-000 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 RETIREMEN T - - - - - - - - 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 5,000 608 1,497 4,220 4,248 - 4,010 5,000 5,000 14 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 RETIREMEN T - - - - - - - - 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 & EQUIPMEN T 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 RETIREMEN T - - - - - - - - 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 3,000 100-53318-312-000 INFORMATION TECHNOLOGY 2,329 - - - - - - 100-53318-353-000 GENERAL SUPPLIES 523 3,548 339 2,003 - 399 2,500 2,500 100-53318-361-000 REPAIRS & MAINTENANCE 1,414 387 - - - - 1,000 1,000 3,074 10,218 1,980 3,803 243 641 6,500 6,500 100-53319-000-000 PUBLIC WORKS - CURB & GUTTER 100-53319-200-000 OTHER CONTRACTED SERVICES - - - - - - - - 100-53319-890-000 OUTLAY - INFRASTRUCTURE - - - - - - - - 15 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 - - - - - - - - 16 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 RETIREMEN T 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 2,000 16,763 30,614 31,140 21,858 5,040 12,356 39,391 30,128 100-53420-000-000 PUBLIC WORKS - STREET LIGHTING 100-53420-201-000 ELECTRIC/GAS 22,122 24,547 23,794 20,805 3,373 8,914 23,000 23,000 100-53420-353-000 GENERAL SUPPLIES 252 675 984 839 - - 1,000 1,000 22,374 25,223 24,778 21,644 3,373 8,914 24,000 24,000 100-53431-000-000 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 RETIREMEN T 164 98 409 302 77 148 477 693 100-53441-132-000 SOCIAL SECURITY 173 103 421 318 78 150 556 814 17 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 100-53441-133-000 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 1,200 100-53441-312-000 IT SUPPOR T 1,000 2,993 3,093 - - - 3,150 3,150 100-53441-361-000 REPAIRS & MAINTENANCE 3,911 361 6,155 - 508 508 5,000 5,000 13,115 10,751 23,812 6,161 2,051 3,456 31,270 28,770 100-53520-000-000 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 RETIREMEN T - - - - - - 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 2,100 100-53520-301-000 GAS, OIL & FLUIDS 4,124 1,842 2,552 3,355 62 62 4,500 4,500 100-53520-351-000 MEDICAL/SAFETY SUPPLIES 47 - - - - - 75 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 1,350 100-53520-408-000 MISCELLANEOUS - - 323 - - - 960 960 100-53520-511-000 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 19,713 12,830 16,753 24,451 976 5,429 27,901 27,901 100-53620-000-000 PUBLIC WORKS -REFUSE AND GARBAGE COLLECTION 18 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 100-53620-208-000 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 13,500 100-53640-211-000 WEED CONTRO L 12,315 13,115 11,676 3,849 - 1,350 7,000 16,500 12,315 13,115 11,676 3,849 - 1,650 15,500 30,000 Total Public Works Expenditures 636,022 753,060 751,180 789,623 165,850 376,591 885,931 860,584 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 71,704 128,798 127,936 Services 304,101 331,335 339,134 347,869 45,382 135,220 377,000 390,800 Operating & Maintenance 83,121 104,333 103,633 83,993 13,425 49,167 119,105 98,105 Non-Operating 13,164 14,862 13,784 13,990 3,333 6,830 20,430 18,888 Capital Outlay - - - - - - - - 636,022 752,672 751,138 789,623 165,850 376,591 885,931 860,584 19 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education 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 100-55110-000-000 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 RETIREMEN T 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 2,500 100-55191-000-000 HISTORICAL SOCIETY 30,000 5,000 5,000 15,000 15,000 15,000 15,000 15,000 100-55192-000-000 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 28,000 100-55193-000-000 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 RETIREMEN T 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 39 278 308 100-55193-135-000 LIFE 5 11 10 10 2 3 20 14 20 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education 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 100-55193-136-000 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 SUPPOR T 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 RENTA L 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 - - - - 200 200 100-55193-401-000 CUSTODIAL SUPPLIES - - - - - - 300 300 48,954 79,612 83,688 85,476 2,221 22,327 100,305 113,036 100-55190-000-000 CRE - OTHER CULTURE & ORGANIZATIONS 100-55194-000-000 DOOR COUNTY HUMANE SOCIETY 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 100-55195-000-000 DOOR COUNTY SOIL & WATER 1,000 1,000 1,000 - - - - - 100-55196-000-000 YOUTH CENTER SUPPOR T (4,377) - - - - - - - 100-55197-000-000 NORTHERN DOOR CHILDREN'S CENTER 5,000 - - - 500 1,623 6,000 11,000 5,000 5,000 5,000 5,000 5,500 100-55200-000-000 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 RETIREMEN T 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 7,518 100-55200-140-000 VISION 0 191 293 159 12 40 241 244 21 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education 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 100-55200-200-000 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 INTERNE T - 60 407 100-55200-312-000 IT SUPPOR T 132 - - - - - - - 100-55200-331-000 MEMBERSHIPS/DUES - 480 - 208 - - 500 - 100-55200-333-000 CONFERENCES/MEETINGS - 475 - - - - 1,000 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 5,500 100-55200-361-000 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 - - - - 100 100 101,291 151,442 198,671 189,760 19,088 62,240 233,252 264,697 100-55201-000-000 CRE - DOG PARK 100-55201-200-000 OTHER CONTRACTED SERVICES 1,270 1,210 1,320 1,245 375 750 1,320 1,320 100-55201-202-000 WATER/SEWER 199 205 205 246 - 39 275 275 100-55201-353-000 GENERAL SUPPLIES 626 419 489 - - - 500 500 100-55201-362-000 GROUNDS MAINTENANCE - - - - - - - - 2,095 1,834 2,014 1,491 375 789 2,095 2,095 22 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education 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 100-55202-000-000 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 RETIREMEN T - 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 9,000 100-55300-392-000 MISCELLANEOUS 9,214 282 206 - - - 200 200 9,214 10,728 10,480 6,890 135 15,273 11,603 12,662 23 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education 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 100-55400-000-000 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 RETIREMEN T 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 INTERNE T 380 380 100-55400-351-000 MEDICAL & SAFETY 69 76 - - 100-55400-352-000 MINOR EQUIPMEN T 557 851 - 34 - - 1,000 1,000 100-55400-353-000 GENERAL SUPPLIES 768 260 809 1,282 - 127 1,500 1,500 100-55400-361-000 REPAIRS & MAINTENANCE 2,206 5,534 4,032 276 - 1,115 5,000 5,000 100-55400-362-000 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 2,000 51,373 57,339 59,509 51,945 13,812 30,639 75,548 77,556 100-55403-000-000 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 - - - - - 500 500 100-55403-361-000 REPAIRS AND MAINTENANCE - - - - - - 2,500 2,500 1,558 1,624 2,047 2,065 160 1,030 5,000 5,000 24 Village of Sister Bay 2027 Annual Budget 55000 Culture, Recreation & Education 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 Total Other Culture & Recreation Expenditures 291,202 386,642 431,265 405,920 79,340 185,449 509,186 553,028 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 63,408 167,033 167,433 Operating & Maintenance 42,101 79,887 63,056 67,720 4,940 34,416 74,000 82,500 Non-Operating 32,923 11,500 18,244 22,400 32,609 32,609 32,500 31,000 Capital Outlay - - - - - - - - 291,202 386,642 431,265 405,920 79,340 185,449 509,186 553,028 25 Village of Sister Bay 2027 Annual Budget 205 Special Revenue - TKH Ice Rink 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 Beginning Fund Balance 22,878 29,499 37,525 37,527 58,857 58,857 44,196 66,937 Revenues 205-46000-000-000 PUBLIC CHARGES 205-46741-000-000 FESTIVALS/EVENTS - - - - - - - - 205-46751-000-000 BOARD/BANNER ADVERTISING 5,119 250 2,250 - - - - - 205-46752-000-000 ADMISSION FEES - - - - - 205-46753-000-000 SKATE RENTAL 6,747 955 1,034 7,793 4,535 4,535 - - 205-46754-000-000 SKATE SHARPENING 357 40 33 232 189 189 - - 205-46755-000-000 BROOMBALL FEES 2,500 500 - - - - - - 205-46756-000-000 PRODUCT SALES 62 42 7 12 21 21 - - 205-46757-000-000 CONCESSIONS 5,488 3,047 693 3,435 1,815 1,815 - - 205-46758-000-000 VENDING SALES - - - - - - - 205-46759-000-000 MISC PUBLIC CHARGES 943 1,415 - - - - - - 21,216 6,248 4,017 11,471 6,560 6,560 - - 205-48000-000-000 MISCELLANEOUS REVENUES 205-48110-000-000 INTEREST INCOME - 625 786 783 177 349 - - 205-48500-000-000 DONATIONS 284 710 - - 10 10 - - 205-48995-000-000 MISC OTHER REVENUE 108 10 10 30 14 14 - - 392 1,345 796 813 201 373 - - 205-49000-000-000 OTHER SOURCES 205-49210-000-000 TRANSFERS FROM GENERAL FUND 15,000 15,000 25,000 25,000 13,000 26,000 52,000 52,000 15,000 15,000 25,000 25,000 13,000 26,000 52,000 52,000 Total Ice Rink Revenues 36,608 22,593 29,813 37,284 19,761 32,933 52,000 52,000 Expenditures 205-55401-000-000 ICE RINK EXPENDITURES 205-55401-111-000 WAGES, FULL-TIME 7,931 2,860 5,228 2,665 1,257 2,304 27,551 9,314 205-55401-112-000 WAGES, FULL-TIME OVERTIME 144 - 152 - - - 188 209 26 Village of Sister Bay 2027 Annual Budget 205 Special Revenue - TKH Ice Rink 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 205-55401-121-000 WAGES, PART-TIME 7,827 5,965 5,959 15,265 6,054 6,844 10,192 24,452 205-55401-122-000 OVERTIME - 73 - 692 85 85 - - 205-55401-131-000 RETIREMENT 349 128 379 185 91 166 969 717 205-55401-132-000 SOCIAL SECURITY 1,205 677 872 1,430 565 705 1,121 2,709 205-55401-133-000 INSURANCE, MEDICAL 731 311 969 320 147 251 4,158 2,900 205-55401-134-000 INSURANCE, DENTAL 64 22 67 19 8 14 265 180 205-55401-135-000 INSURANCE, GROUP LIFE 6 2 12 7 1 2 29 10 205-55401-136-000 INSURANCE, DISABILITY 33 9 35 9 5 9 53 37 205- 55401-137-000 HSA EXPENSE - - 218 58 49 82 856 582 205-55401-140-000 VISION - 2 10 2 1 1 32 17 205-55401-142-000 RECRUIT/TESTING/PHYSICALS - - - - - - - - 205-55401-143-000 RECOGNITION 200 - - 120 - - 200 200 205-55401-205-000 INTERNET 1,199 1,199 1,199 1,261 - 497 1,800 1,800 205-55401-301-000 GAS/OIL/FLUIDS - 23 49 249 132 132 400 400 205-55401-312-000 IT SUPPORT 106 122 - - 250 250 205-55401-321-000 OFFICE SUPPLIES 119 26 8 8 11 11 50 50 205- 55401-322-000 POSTAGE 83 72 90 12 4 13 100 100 205-55401-324-000 PRINTING AND COPYING 104 8 15 10 - - 25 25 205-55401-325-000 ADVERTISING 1,771 403 354 1,876 1,101 1,101 2,000 2,000 205-55401-326-000 OFFICE EQUIPMENT - - - - - - 50 50 205-55401-332-000 TRAVEL/TRAINING - - - - - - - - 205-55401-351-000 MEDICAL/SAFETY SUPPLIES 196 - 149 145 24 24 200 200 205-55401-353-000 DAILY WRISTBANDS - - - - - - - - 205-55401-354-000 SUPPLIES FOR RESALE 98 - 65 - 28 28 200 200 205-55401-357-000 FOOD/BEVERAGE FOR RESALE 2,690 1,582 1,575 2,284 1,119 1,119 2,000 2,000 205-55401-362-000 ICE RINK MAINTENANCE 221 - - - - - 1,000 1,000 205-55401-363-000 VEHICLE MAINTENANCE - - - - - - - 205-55401-366-000 BUILDING (TKH) 700 - - 16 - - 700 700 205-55401-369-000 EQUIPMENT MAINTENANCE - - - - 14 14 100 100 205-55401-401-000 CUSTODIAL SUPPLIES 21 - - 12 - - 50 50 205-55401-403-000 TOOLS/MINOR EQUIPMENT 889 39 2,853 1,624 59 59 2,500 2,500 205-55401-408-000 RECREATION EQUIP/SUPPLIES 1,242 - 178 790 230 230 1,200 1,200 205-55401-510-000 PROPERTY/LIABILITY INSURANCE 544 586 579 673 400 506 600 700 205-55401-512-000 INSURANCE, WORK COMP 645 542 553 558 147 287 1,138 990 27 Village of Sister Bay 2027 Annual Budget 205 Special Revenue - TKH Ice Rink 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 205-55401-523-000 UNEMPLOYMENT COSTS - - - - - - - 205-55401-550-000 BANK FEES & FINANCE CHARGES 506 36 35 201 147 147 150 150 205-55401-599-000 WAGE REIMB TO MARINA - - - - - - - 205-55401-700-000 BROOMBALL REF FEES 450 - - - - - 800 800 205-55401-710-000 FESTIVAL/EVENT COSTS - - - - - - - - 205-55401-720-000 PERMITS & FEES 20 - - - - - 50 50 205-55401-999-000 CONTINGENCY, TKH - - - - - - - - Total Ice Rink Expenditures 29,986 14,565 21,709 30,616 11,680 14,630 60,977 56,642 Ending Fund Balance 29,500 37,527 45,629 44,196 66,937 62,955 35,219 62,295 Proof to Audit 29,499 37,525 28