Special Joint Meeting of Finance Committee & Village Board — Agenda packet

Posted On: 07/08/2026 SPECIAL JOINT MEETING OF THE FINANCE COMMITTEE & VILLAGE BOARD MONDAY, JULY 13, 2026 – 10:00 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: n/a 5. Comments, Correspondence, and Concerns from the Public (Public comment limited to 3 non-transferable minutes per person) 6. Presentations a) Tax Incremental Financing (TIF) 101 Presentation; Baird b) Tax Incremental District (TID) Overview Presentation; Baird 7. Discussion/Action Items a) Tax Incremental District (TID) Overview b) Strategic Planning Proposals 8. Adjourn Public Notice Questions regarding the nature of the Agenda items or more detail on the items listed can be directed to Benjamin Andrews, Village Administrator, at administrator@sisterbaywi.gov. It is possible that members of and possibly a quorum of members 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; (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 Page 1 STAFF REPORT Date: July 13, 2026 To: Finance Committee; Village Board Re: Joint Committee Meetings - Wisconsin Law Author(s): Benjamin Andrews, Village Administrator Action(s) Requested: ☐ Ordinance ☐ Resolution ☐ Motion ☒ Receive/File When two or more local government entities in Wisconsin gather to deliberate or act upon common interests, they must adhere to statutory protocols. This staff report outlines the procedural framework required to conduct a lawful joint meeting. All joint sessions must strictly satisfy the Wisconsin Open Meetings Law. Each participating board must independently achieve its respective quorum. For example, if the Finance Committee has a quorum but the Village Board does not, the Finance Committee may proceed with its meeting, but the Village Board cannot legally participate or deliberate. The minutes must explicitly document attendance by recording individual calls for each independent body. Members cannot cast votes in a single collective pool. A majority vote of a combined room holds no legal weight. If an item requires joint approval, a motion must be introduced and voted upon separately by each governing body. One body must pass the motion, followed by the second body moving and passing an identical motion. 2 Page 1 STAFF REPORT Date: July 13, 2026 To: Finance Committee; Village Board Re: Tax Incremental Financing (TIF) 101 Presentation Author(s): Benjamin Andrews, Village Administrator Action(s) Requested: ☐ Ordinance ☐ Resolution ☐ Motion ☐ Receive/File The following presentation is attached: • Tax Incremental Financing (TIF) 101 Presentation 3 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 TIF 101 Village of Sister Bay July 13, 2026 Justin Fischer Managing Director 414-765-3635 jfischer@rwbaird.com Robert W. Baird & Co. Incorporated is providing this information to you for discussion purposes only. The information does no t contemplate or relate to a future issuance of municipal securities. Baird is not recommending that you take any action, and this information is not intended to be regarded as “advice” within the meaning of Section 15B o f the Securities Exchange Act of 1934 or the rules thereunder. Jennifer Engel Vice President 414-298-2441 jengel@rwbaird.com Stephanie Reif Vice President 414-298-1963 sreif@rwbaird.com 4 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Types of TIDs Villages, Cities, Certain Towns* Sec 66.1105, Wi. Stats. • Blight • Rehabilitation/ conservation • Industrial • Mixed use • Environmental remediation (on or after 11/29/2017) • NEW Workforce Housing TID (effective 10/1/2026) Towns Sec. 60.85, Wi. Stats. • Tourism, agriculture, and forestry • Cooperative Environmental Remediation Sec. 66.1106, Wi. Stats. • Adopted before 11/29/2017 *Towns with a minimum population of 3,500, minimum valuation of $500 million and wastewater treatment plant access to the TID are eligible. Sec. 60.23, Wis. Stats., except for workforce housing TID which requires towns to operate a sewerage system or in which a sanitary district is located. Page 1 5 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 TID Overview ◼ Wisconsin currently has 1,420 active TIDs*: – 17 created before October 1, 1995 (not required to declare a type) – 339 Blight Elimination – 266 Rehabilitation/Conservation – 206 Industrial – 564 Mixed Use – 2 Towns – 11 Environmental Remediation – 15 Legislative Exceptions ◼ There were 82 TID terminations effective in 2025 ◼ In 2025, 56 new TIDs were created: – 9 Blight Elimination – 17 Rehabilitation – 4 Industrial – 26 Mixed Use Source: Wisconsin Department of Revenue *As of April 14, 2026 Page 2 6 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 TID vs. TIF TIF (Tax Incremental Financing): ◼ An economic development program which helps promote local tax base expansion by using property tax revenues to fund site improvements to attract new industrial or mixed-use development, rehabilitate/conserve property, eliminate blight or remediate the environment. TID (Tax Incremental District): ◼ The actual physical area (whole parcels) designated for improvements using tax incremental financing. VS. Page 3 7 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 What is a TID? ▪ Contiguous geographic area within a municipality intended to foster economic development or redevelopment ▪ Administered by the municipality while benefiting all overlapping taxing entities, a TID may also include a lake district, sanitary district or metro sewer district Tech College District County School District Municipality TID Page 4 8 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Why Create a TID? • Expand tax base/development becomes cost-effective and proceeds Attract new private development that would otherwise not occur “but for” the creation of the TID • Municipality • School district • Technical college district • County Share costs among: Tax increment revenues based on full tax rate to offset TID project costs Once TID is closed, all overlapping taxing entities benefit from expanded tax base Page 5 9 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Important TID Terms Base Value • The total full market value of all property within the TID when the TID was created Current Value • The total full market value of all property within the TID for the current year Increment Value • The difference between the base value and the current value Tax Increment • Taxes forgone by overlapping taxing jurisdictions during the life of the TID on the new value created in the TID. The municipality administering the TID collects the tax increment and applies it to TID project costs. Page 6 10 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 How a TIF is Funded When a TID is created, the municipality and other taxing entities agree to support their normal operations from the existing tax base within the district Assuming the TID was not created, there would be no additional growth to the existing tax base Property taxes for the school, county, tech college, and municipality are based on the taxable value of the TID at the time it is created The tax rates are applied to the TID value increment, which results in additional revenues collected for the district’s fund Eligible TID costs are paid from these revenues before the additional tax base is shared State of Wisconsin does not collect or pay increments to municipal governments Page 7 11 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Tax Rate Calculation Page 8 2025 Gross Tax Rate (per $1,000 Equalized Value) = $9.42 12 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Increment Value and Tax Increment Current Sister Bay and Combined Mill Rates • 2025 (2026 purposes) Village Mill Rate: • $4.36 / $1,000 of equalized value • Combined mill rate of all overlapping taxing entities: • $9.42 / $1,000 of equalized value • (School - $2.31 / County - $2.22 / NWTC - $0.53) Assume $1,000,000 of Increment • Village mill rate generates $4,360 of tax revenue annually • Combined mill rate generates $9,420 of tax revenue annually Page 9 13 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Example TID Lifecycle* *The hypothetical example is for illustrative purposes only. Calendar Years $0 $5,000 $10,000 $15,000 $20,000 $25,000 Equalized Valuation ($ in thousands) Rapid Growth Period – As the value increases, the municipality experiences growth in tax increment which are used to service TIF related debt. Mature Growth Period- Valuation growth begins to level off. TID District Closure – Once project costs are recovered, the TID closes. The tax base and increment is applied to the underlying taxing entities. Base Valuation Increment Over Base New Tax Base Initial Construction Period– Develop infrastructure and attract buyers. Page 10 14 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Statement of Changes in TID Value – TID 1 15 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Statement of Changes in TID Value – TID 2 16 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Equalized Value Test 12% Statutory Test Limit – Village of Sister Bay Total Equalized Valuation (TID-In) $919,131,200 100.00% 12% of Total Equalized Valuation (TID-In) $110,295,744 12.00% Total TID Increment $135,907,300 14.79% Remaining Capacity $0 0% • Equalized value of the proposed TID plus the value increment of all existing TIDs may not exceed 12% of the municipality’s total equalized valuation (TID-In) – currently the Village exceeds the 12%. • DOR releases equalized values for the current year annually on August 15 • The equalized value test is based on figures available at the time the TID creation resolution is adopted by the governing body Page 11 17 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Financing Options Up-Front • Projects the incremental property values of the project and extend an up- front payment to assist in development costs • Lump sum • Village assumes risk Pay-As-You-Go Note • Relies on the developer to pay for the up-front project costs with the promise of being reimbursed • Series of installments • Developer assumes risk Page 12 18 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Financial Feasibility – Upfront Incentive The hypothetical example is for illustrative purposesonly. Page 13 19 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Financial Feasibility – PayGo The hypothetical example is for illustrative purposesonly. Page 14 20 Highlights or Sidebar 199 226 235 Website Link (Hyperlink) 221 72 20 Clicked-on Hyperlink 131 56 32 Color Palette LINES & SHADING 0 83 155 119 33 111 125 128 130 60 182 206 234 171 0 0 122 135 173 175 175 Important Disclosures Robert W. Baird & Co. Incorporated is providing this information to you for discussion purposes. The materials do not contemplate or relate to a future issuance of municipal securities. Baird is not recommending that you take any action, and this information is not intended to be regarded as “advice” within the meaning of Section 15B of the Securities Exchange Act of 1934 or the rules thereunder. Page 16 21 Page 1 STAFF REPORT Date: July 13, 2026 To: Finance Committee; Village Board Re: Tax Incremental District (TID) Overview Presentation; Author(s): Benjamin Andrews, Village Administrator Action(s) Requested: ☐ Ordinance ☐ Resolution ☐ Motion ☒ Receive/File The following presentation is attached: • Tax Incremental District (TID) Overview Presentation 22 Village of Sister Bay 2026 Tax Incremental District Analysis Report July 13, 2026 Jennifer Engel Vice President 777 East Wisconsin Avenue Milwaukee, WI 53202 Phone 920.433.7373 jengel@rwbaird.com Stephanie Reif Vice President 777 East Wisconsin Avenue Milwaukee, WI 53202 Phone 920.433.7373 sreif@rwbaird.com Justin Fischer Managing Director 777 East Wisconsin Avenue Milwaukee, WI 53202 Phone 414.765.3827 jfischer@rwbaird.com 23 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 Table of Contents Executive Summary ............................................................................................................................................................................................................. 1 Village of Sister Bay – Tax Incremental Districts .......................................................................................................................................................... 3 TID #1 ...................................................................................................................................................................................................................................... 4 TID #1 Summary ................................................................................................................................................................................................................... 5 TID #1 History of Value Increment .................................................................................................................................................................................. 6 TID #1 Project Cost Detail .................................................................................................................................................................................................. 7 TID #1 Cash Flow Proforma Analysis .............................................................................................................................................................................. 8 TID #2 ................................................................................................................................................................................................................................... 10 TID #2 Summary ................................................................................................................................................................................................................ 11 TID #2 History of Value Increment ................................................................................................................................................................................ 12 TID #2 Project Cost Detail ............................................................................................................................................................................................... 13 TID #2 Cash Flow Proforma Analysis ............................................................................................................................................................................ 14 Implemented Project Plans .............................................................................................................................................................................................. 16 Concluding Observations ................................................................................................................................................................................................ 25 Important Disclosures ....................................................................................................................................................................................................... 28 24 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 1 Executive Summary Sister Bay actively uses Tax Incremental Districts (“TIDs”) to foster rehabilitation and new development. Existing TIDs • TID # 1: Central Business District • TID # 2: South Highway 57 Business Corridor TID #1 was created in August of 2008 and TID #2 was created in May 2018. Incremental value growth, that is, the increase in equalized property values, within the existing TIDs is approximately $136 million. TID # 1 saw a 16% decrease in increment value from 2024 to 2025 resulting in an increment dollar decrease of $31,389,200. Despite the decline in value in 2025, TID #1 has $126,071,500 in increment value growth since it was created in 2008, which is approximately $44 million above the 2021 project plan projected increment. TID #2 saw an 11% decrease in increment value growth from 2024 to 2025 resulting in an increment dollar decrease of $2,317,900. Although the decline in value from 2024, TID #2 has a total of $9,835,800 in increment value growth since its creation in 2018. Challenges Tax Increment Districts (TIDs) in Wisconsin present notable challenges for communities like the Village of Sister Bay, particularly due to the statutory 12% value limitation, which caps the total equalized value of all TIDs relative to the municipality’s total value. Because Sister Bay’s current value is 14.19%, which exceeds the 12% statutory threshold, it is effectively restricted from creating new TIDs or expanding existing ones, limiting its ability to finance infrastructure and incentivize development in key areas. This constraint is especially impactful in a small community with limited available land and high development costs, where TIF is often essential to make projects viable. Additionally, ongoing changes to state legislation governing TIDs, such as adjustments to eligible costs, timelines, and reporting requirements, create uncertainty and administrative complexity, making long-term planning more difficult and potentially delaying or deterring needed economic development initiatives. 25 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 2 Brief Explanation of TID Tax Incremental Financing (“TIF”) is an economic development tool available to Wisconsin communities. The community administers the Tax Incremental District (“TID”), however, all taxing entities overlapping the TID benefit from the improvements the TID fosters. Those benefits include the expansion of tax base, expansion/stabilization of employment base and orderly community development/redevelopment. A TID is comprised of geographically contiguous parcels in need of development or redevelopment. The property value of a TID is frozen at the time of creation – this frozen value is referred to as the “base value”. Overlapping taxing entities (Village, School District, County and Technical College District) continue to collect tax revenue on the base value over the life of the TID. Tax revenue on the incremental value (the “tax increment”) accrues to the TID rather than the overlapping taxing jurisdictions. TID revenues are comprised primarily of taxes collected on the incremental value but also include land sale revenue, lease revenue, certain state aid payments and investment earnings on accumulated fund balance. These revenues fund projects are intended to foster economic development. Once sufficient TID revenue has been received to pay TID project costs, the TID closes, and the newly created tax increment becomes a component of the total valuation of all overlapping taxing jurisdictions. A component of the TID creation or amendment process is evaluation of the TID plan by a board comprised of one member of each of the overlapping taxing entities and an “at- large” public member. A required key finding by this Joint Review Board in the creation of a TID is that the new development would not occur but for the creation of the TID. Referred to as the “but for test”, if this finding cannot be made, the development would presumably occur without TID assistance. 26 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 3 TID # 1 TID # 2 Village of Sister Bay – Tax Incremental Districts 27 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 4 TID #1 Central Business District Initially created via resolution on 08/21/2008, the original plan included projects for developer incentives, infrastructure improvements and administrative costs. The district was amended via resolution on 10/27/2011 to remove two parcels, include additional water and sewer costs, and the schedule was adjusted for an additional two years of time for implementation. A second amendment, adopted on 06/05/2018, expanded the project plan to include project costs associated with public utilities and street improvements that primarily benefit the District. A third amendment was approved on 10/19/2021, incorporating additional projects aimed at supporting development and redevelopment initiatives to enhance the economic vitality of both the District and the broader community. TID #1 expenditure period ended in 2023 and is projected to close in 2028 with final tax collection occurring in 2029. 28 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 5 TID #1 Summary 29 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 6 TID #1 History of Value Increment 30 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 7 TID #1 Project Cost Detail 31 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 8 TID #1 Cash Flow Proforma Analysis 32 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 9 TID #1 Cash Flow Proforma Analysis Cont. 33 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 10 TID #2 South Highway 57 Business Corridor TID #2 was created via resolution by the Village board on 05/24/2018. The district was created to promote orderly development and necessary redevelopment of parcels within the south Highway 57 business corridor between Flintridge/Country Lane, Fieldcrest and Canterbury Lane adjacent to TID #1. The project plan anticipated approximately $1.782 million in project costs, primarily related to infrastructure improvements, and projected approximately $9.5 million in new development. The district's expenditure period is scheduled to end in 2033, with the district projected to close in 2038 and the final tax increment collection occurring in 2039. 34 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 11 TID #2 Summary 35 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 12 TID #2 History of Value Increment 36 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 13 TID #2 Project Cost Detail 37 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 14 TID #2 Cash Flow Proforma Analysis 38 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 15 Sister Bay’s Tax Incremental Districts Tax Incremental Districts are one of the most powerful economic development tools available to municipalities. Sister Bay has a history of actively using this tool to foster not only tax base growth but also blight elimination, orderly development of newly created commercial and industrial parcels and expanded employment opportunities. Of Sister Bay’s two active TIDs, both are mixed-use. Mixed-use TIDs in Wisconsin present unique challenges, particularly due to their integration of residential, commercial, and sometimes recreational uses within a single district. Unlike TIDs focused solely on new industrial or commercial growth, mixed-use districts often involve the redevelopment or adaptive reuse of underutilized or obsolete properties, which can require substantial upfront investment in demolition, environmental remediation, and site preparation. As a result, the cost-to-revenue ratio for mixed-use TIDs is typically higher, as the need to support both infrastructure and diverse development types can delay value growth and increase reliance on TIF assistance to achieve project feasibility. However, it is important to recognize that the benefits accrued to Sister Bay (and all overlapping taxing entities of the two TIDs) for the redevelopment in TID #1, and TID # 2, include improved infrastructure that supports economic activity, reduced reliance on general property tax increases for capital projects, and enhanced property values and community appeal for Sister Bay. Without the use of TID, it is highly unlikely that this revitalization would occur. 39 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 16 Implemented Project Plans TID project plans are required to include an economic feasibility analysis. A component of the analysis projects annual TID revenues compared to annual TID expenditures. A challenge facing all TIDs is the “fixed” nature of the expenditures versus the “variable” nature of the revenues. For example, TID expenditures are often funded by the issuance of debt. That debt typically has fixed payments over a long-term period (up to 20 years for General Obligation debt). The revenue stream, comprised predominantly of tax revenue, varies annually based on changes to property value in the TID and the combined equalized tax rate. As with any projection, the further into the future the projection spans, the confidence placed on subsequent years’ projections is reduced. Several factors have impacted TID revenues over the past several years, including (in chronological order): • Great Recession o Significant declines in property value resulting from the Great Recession drove down property values nationwide. • Department of Revenue revised TID valuation methodology o In 2010 the Wisconsin Department of Revenue revised its methodology for assigning values to properties in a TID. The new methodology had a greater impact on older TIDs than newer TIDs, primarily because of the impact of annual compounding. • 2013 Wisconsin Act 145 (Technical College state aid increase) o Beginning in 2014, technical college district’s equalized tax rate for payment received in 2015 and thereafter is reduced $0.875 per $1,000 of property value. 40 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 17 In response to the legislative changes, the state has regularly revised TID statutes to provide communities the ability to adjust their TIDs to address events unforeseen at the time of TID creation. For example: • Following the state 2/3 school funding initiative, existing TIDs had their lives automatically extended five years. • The economic downturn led the state to develop legislation authorizing communities to designate certain TIDs “distressed” thereby extending their lives. Other TIDs were authorized to become donor districts to distressed districts. Since 2014, there have been several TID Law changes that have gone into effect. • 2013 Wisconsin Act 183 (Re-determine TID base value) – effective April 4, 2014 o TID’s equalized value must be at least 10% below the current base value of the TID for two consecutive years o Distressed or severely distressed TIDs qualify • 2013 Wisconsin Act 193 – effective April 6, 2014 o Expands authority for certain towns to create TIDs ▪ In prior year, EV must be minimum of $500 million and population of at least 3,500 ▪ Sewer service is or will be provided before use or operation of any improvements • 2015 Wisconsin Act 254 – effective March 3, 2016 o Allows Municipality to amend TID’s project plan and request three -year extension to TID’s life if tax increments are impacted by 2013 Act 145 (referenced earlier) that increased state aid to technical colleges o Requires DOR to indicate in a fiscal estimate if a bill will increase or decrease the increment collection for TIDs or if the effect is indeterminate 41 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 18 • 2015 Wisconsin Act 255 (TIDs created or whose project plan was amended on or after October 1, 2015) o Removes restriction that vacant property may not comprise more than 25% of TID for creations after effective date o Revises TID base value calculation to exclude exempt city owned property • 2015 Wisconsin Act 256 – effective March 3, 2016 o JRB review period changed from 30 to 45 days to approve municipality’s TID resolution o Changes calculation of levy limit exception – municipality’s equalized value for preceding year excludes value of any TID increments for year TID terminates o TID industrial zoning requirements only apply to industrial TIDs o Changes planning commission notice from class 2 to class 1 for TID amendments o One-year life and allocation extension for new TIDs when the municipality adopts the project plan between September 30 and May 15 • 2015 Wisconsin Act 257 – effective October 1, 2015, for 60.85 Town TIDs and October 1, 2016, for all TIDs o Requires standing Joint Review Board (JRB) ▪ Meet annually on July 1 or as soon as annual report is available ▪ Remains in existence entire time TID exists with same taxing jurisdictions ▪ May disband after the termination of all existing TIDs ▪ Applies to all TID types o Repeals DOR’s review of industry-specific town TIDs o Requires municipality to electronically submit annual TID Report 42 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 19 • 2015 Wisconsin Act 257 (continued) ▪ Due to DOR starting July 1, 2016, for Town TIDs and July 1, 2017, for all other TIDs ▪ Annual report must contain specific items: • Name assigned to the TID • Developer named in agreement with municipality or receiving financial assistance • Anticipated TID termination date • Tax increment to deposited into special fund for the TID • Contact person • Analysis of TID special fund o Requires DOR to develop annual report process ▪ Reports due no later than 45 days after receipt • Extension may be granted with sufficient evidence • Summary of extensions to be posted on DOR website • If past due, municipality will be notified • $100 fine per day the report is past due. Fees deposited to common school fund. • 2017 Wisconsin Act 15 – effective January 1, 2018 (for 2017 reporting year) o Changes the deadline for TID terminations from May 15 to April 15 o TID Annual Report Changes ▪ Sets maximum penalty of $6,000 for reports not filed timely 43 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 20 • 2017 Wisconsin Act 15 (continued) • Penalty for late filing remains $100 per TID per day (applied beginning 60 days after report is past due) ▪ DOR reduces shared revenue payments for any unpaid penalty ▪ Removes the extra 30-day extension when an estimated report is filed o Notification to DOR of adopted amendments ▪ Removed requirement for municipalities to notify DOR of TID amendments during May 1 to May 21 each year ▪ Retains requirement to notify DOR within 60 days after the amendment is adopted • 2017 Wisconsin Act 58 – effective September 20, 2017 o Creation of electronics and information technology manufacturing (EITM) zone o Special provisions for TIDs within EITM zone ▪ Not included in 12 percent limit test ▪ 30-year life with expenditures ▪ Mixed-use or industrial TID type only ▪ Allows TID project costs throughout the county and allows police/fire costs (with some limitation) o Form due date dependent on municipal resolution adoption date and effective date/year • 2017 Wisconsin Act 70 – effective November 29, 2017 o Environmental Remediation (ER) TID created on or after 11/29/17 must follow Wisconsin Statute Section 66.1105 and any new ER TID must be created under Wisconsin Statute Section 66.1105 ▪ Maximum life 27 years with possible 3-year extension 44 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 21 • 2017 Wisconsin Act 70 (continued) ▪ ER TIDs are now similar to existing municipal TIDs with the following exceptions: • Before creation, must obtain certified Wisconsin DNR site investigation report • At least 50% has significant environmental pollution • Project plan must specify either: o All project costs paid within 90% of remaining life or o Expenditures in first half of TID life only • Base value is $1 o If amended to add territory, full value will be added to base value of $1. • ER TID may only share funds with ER TIDs • One ER TID can be excluded from 12% limit test and cannot change • 2017 Wisconsin Act 59 Section 1210G. 79.095 (4) (b) o Changes future exempt computer aid payments ▪ In 2018, each taxing jurisdiction shall receive a payment equal to the payment received in 2017 multiplied by 1.0147. ▪ In 2019, each taxing jurisdiction shall receive a payment equal to the payment it received in the previous year, multiplied by one plus the inflation factor (As of 9/18/19, that figure is 1.0242). ▪ In 2020, and each year thereafter, each taxing jurisdiction shall receive a payment equal to the payment it received in the previous year. 45 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 22 • 2021 Wisconsin Act 61 – effective July 10, 2021, starting with 2022 distributions for: o Exempt computer aid payments ▪ State will distribute aid to the municipality and other taxing jurisdictions the year after termination and each year thereafter o Personal property aid payments ▪ State will distribute aid to the municipality and other taxing jurisdictions the year after termination and each year thereafter ▪ Reimbursement for TIDs active in the 2017 tax year that terminated since and would have received aid ▪ Terminated TID aid payments will not be included in levy/revenue limit calculations ▪ Updates expenditure restraint program to exclude expenditures of terminated TID personal property aid payments • 2021 Wisconsin Act 68 – effective July 10, 2021 o For certain expenses, extends the expenditure period from 84 to 180 months after TID’s creation o Applies to expenses for: ▪ Constructing or expanding fire stations ▪ Purchasing police and fire equipment ▪ General operating expenses related to providing police and fire protection 46 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 23 • 2023 Wisconsin Act 12 – effective January 1, 2024 o Personal Property is exempt from taxation. A municipality may make a request to the Wisconsin Department of Revenue to reduce a TID’s base value by the amount of exempt personal property. o Before January 1, 2024, taxable personal property assessed in the TID was included in the TID's current value and contributed to a TID's tax increment. Removing exempt personal property from the base value ensures the TID's base value and current value exclude exempt personal property value • 2023 Wisconsin Act 12 – Levy Limits o No change to existing TIDs. For TIDs created after October 1, 2024: ▪ Municipalities may use up to 90% (previously 100%) of new construction within a TID in determining the levy increase ▪ Joint Review Board (JRB) resolution must state expected termination year ▪ The one-time levy limit adjustment the year after a TID closure is 10% (previously 50%) of the new construction that occurred between creation and closure. • The one-time adjustment may be increased to 25% if the TID closes prior to 75% of its anticipated life • 2025 Wisconsin Act 235 – Residential TIDs – effective October 1, 2026 o Equalized value of taxable property in residential TID(s) not exceed 3% of the municipality’s total equalized valuation o The life of these TIDS is 20-years o All public works, improvements, and project costs included in the project plan for a residential tax incremental district shall be related to residential developments that satisfy all of the following: 47 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 24 • 2025 Wisconsin Act 235 (continued) ▪ consists entirely of single-family or 2-family residences that are owner-occupied. ▪ lot size of each single-family residence is less than 7,500 square feet. ▪ lot size of each 2-family residence is 12,500 square feet or less. ▪ lot width of each lot for a single-family residence is 70 feet or less. ▪ lot width of each lot for a 2-family residence is 80 feet or less. ▪ No side setback is greater than 10 feet. ▪ No single-story residence is larger than 1,500 square feet. ▪ No 2-story residence is larger than 2,000 square feet. • 2025 Wisconsin Act 173 – Affordable Housing & “newly platted residential” – effective October 1, 2028 o Expanded affordable housing extension from 1 year to 2 years o “Newly platted residential” now defined • 2023 Wisconsin Act 12 o Joint Review Board (JRB) expected termination year – effective after creation date of 9/30/24 – must state expected termination year in resolution o Levy limit adjustment changes – if terminates within 75% of JRB’s expected life – receives an additional levy limit adjustment 48 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 25 Concluding Observations • Significant development and redevelopment have been fostered using TID. o The benefit of tax incremental districts extends beyond the growth in tax base. • Sister Bay’s monitoring and analysis of the Village’s TIDs. o Elected officials receive detailed TID reports annually, and those reports provide a high level of transparency and detailed TID monitoring. o TID #1 currently has a termination year of 2028, TID #2 has a termination year of 2038, both of which are projected to recover expenditures either before or by the time of their maximum legal life. o TID #1 is nearing the end of its statutory life, with the maximum legal life ending in 2028 and final tax collections projected through 2029. As no additional project costs may now be incurred since 2023, the district is now fully in its wind-down phase. ▪ The district’s involvement in advancing $850,000 to the marina project in 2011 represents a significant investment; however, the remaining outstanding balance of $192,909 as of December 31, 2025, is relatively modest and suggests the TID is on track to fully recover its costs prior to closure. ▪ Taxing jurisdictions would potentially receive a refund for the outstanding TID cumulative balance. ▪ There is an opportunity to consider an extension for affordable housing. 49 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 26 o TID #2 is a relatively newer district established in 2018 and remains in the early-to-mid stage of its lifecycle, with significant time remaining to incur project costs through 2033 and collect increment through 2039. This timeframe provides flexibility to support development activity and value growth. ▪ It is also worth noting that a proposed amendment was not finalized in 2024 due to equalized value limitations relative to the statutory 12% test. While this constrained expansion in the near term, the district retains capacity to continue advancing its original project plan within existing boundaries. 50 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 27 51 Village of Sister Bay 2026 Tax Incremental District Analysis July 13, 2026 28 Important Disclosures Robert W. Baird & Co. Incorporated is providing this information to you for discussion purposes.  The materials do not contemplate or relate to a future issuance of municipal securities.  Baird is not recommending that you take any action, and this information is not intended to be regarded as “advice” within the meaning of Section 15B of the Securities Exchange Act of 1934 or the rules thereunder. 52 Page 1 STAFF REPORT Date: July 13, 2026 To: Finance Committee & Village Board Re: Tax Incremental District (TID) Overview Author(s): Benjamin Andrews, Village Administrator Action(s) Requested: ☐ Ordinance ☐ Resolution ☒ Motion ☐ Receive/File POLICY ISSUE(S) “Should the Village of Sister Bay accept or file the Tax Incremental District (TID) Overview report presented by Baird for TIDs No. 1 and 2?” BACKGROUND INFORMATION At the July 13th, 2026, Joint Finance and Village Board meeting, Baird provided a presentation of the Village of Sister Bay’s Tax Incremental District (TID) Overview report. The purpose of the report is to give the Village a comprehensive written summary of all analyses and mode ling conducted for TID No. 1 and TID No. 2. The TID Overview report includes: • Economic feasibility analyses • Evaluations of current and projected TID status • Assessments of the impacts of potential development • Project cost considerations • Tax rate and inflation assumptions • Value-increment and performance assessments • Reviews of potential TID modifications and project plan amendments Historically, the Village’s governing bodies have taken action to “accept” the report following its presentation. The Joint Finance Committee and Village Board could t ake actions to either “accept” the report or “file” the report. Accepting the report signifies formal endorsement and agreement with its findings and conclusions. Filing the report acknowledges receipt of the report without formally endorsing it. 53 Page 2 RECOMMENDED ACTION(S) Village Staff recommend that the Joint Finance Committee and Village Board file the TID Overview report presented by Baird on July 13, 2026. If the Village Board is in favor of this policy action, the following motion may be made: “I move to file the Village of Sister Bay’s Tax Incremental District (TID) Overview report as presented by Baird on July 13, 2026.” POLICY ALTERNATIVE(S) The Joint Finance Committee and Village Board could take the following actions: • Motion to File Report • Motion to Accept Report • Motion to Reject Report • Motion to Postpone Agenda Item 54 Page 1 STAFF REPORT Date: July 13, 2026 To: Finance Committee; Village Board Re: Strategic Planning Services Author(s): Benjamin Andrews, Village Administrator Action(s) Requested: ☐ Ordinance ☐ Resolution ☒ Motion ☐ Receive/File OVERVIEW “The Village of Sister Bay is interested in obtaining professional services for Strategic Planning and Elected Official Training. Village staff reached out to multiple firms to assess availability and interest in providing these services.” BACKGROUND INFORMATION Several firms were contacted, including sole proprietorships; however, sole proprietors generally indicated that they are unable to take on additional clients at this time. Two firms expressed interest and conducted informal meetings with staff: • Innovative Public Advisors - $23,500.00 - Total Project Cost (Not to Exceed) - (Includes all travel and expenses for two (2) trips to the Village of Sister Bay. Contract and payment schedule to follow upon approval.) • Public Administration Associates - Total Not to Exceed Cost of $14,750 + plus Consultant Actual Travel Costs Both proposals aim to deliver a comprehensive strategic plan for the Village of Sister Bay, but they differ in style, depth, and cost. Innovative Public Advisors (IPA) offers a more structured, consultant-driven, and data-heavy process, emphasizing discovery, environmental scanning, and production of a polished final plan with dashboards and visuals, but at a higher cost (~$23,500) and slightly shorter timeline. In contrast, Public Administration Associates (PAA) takes a more facilitated, workshop -based approach, relying heavily on guided sessions with Village leadership and stakeholders to co - create mission, vision, and outcomes, with a strong philosophical focus on outcome -based governance and alignment with budgeting, all at a significantly lower cost (~$14,750 + expenses). 55 Page 2 IPA appears more oriented toward delivering a refined, implementation -ready product with broader analytical inputs, while PAA emphasizes process, engagement, and practitioner experience, producing a “living” plan grounded in consensus. In short, IPA leans toward a comprehensive consulting deliverable, whereas PAA leans toward a collaborative facilitation model that builds internal ownership. Review the proposals for additional details. RECOMMENDED ACTION(S) Based on review of the submitted proposals, staff recommends that the Village enter into an agreement with Public Administration Associates (PAA) to provide Strategic Planning services, While both firms offer comprehensive and well-designed processes, Village Staff finds that PAA’s approach aligns more closely with the Village’s desired outcomes. In addition, PAA’s proposal represents a significantly lower overall cost —$14,750 plus actual travel expenses, compared to $23,500 (all-inclusive) from Innovative Public Advisors. For these reasons, staff recommends proceeding with Public Administration Associates as the preferred consultant and authorizing the Village Administrator to execute the necessary agreements. If the Joint Finance Committee and Village Board were in favor of this motion: “I move to approve the proposal from Public Administration Associates (PAA) for Strategic Planning and Elected Official Training services at a cost not to exceed $14,750 plus actual travel expenses, and to authorize the Village Administrator to execute the necessary agreements on behalf of the Village.” POLICY ALTERNATIVE(S) The Finance Committee and Village Board could take the following actions: • Approve • Public Administration Associates • Innovative Public Advisors • Seek Add’ Information/Firm • No Action ATTACHMENTS 1. Public Administration Associates Proposal 2. Innovative Public Advisors Proposal 56 Page 1 Proposal for Comprehensive Strategic Planning Services Submitted by Innovative Public Advisors (IPA) May 18, 2026 57 Page 2 Monday, May 18, 2026 Dear Village Administrator Ben McAndrews: Innovative Public Advisors (IPA) is pleased to submit our proposal to facilitate the Village of Sister Bay’s 2027–2029 Strategic Plan. The IPA team has a strong track record of facilitating impactful strategic planning processes for municipalities and local government organizations, and we are excited about the opportunity to collaborate with Sister Bay in developing a forward-looking framework that supports the Village’s long-term priorities and continued success. IPA is uniquely qualified to support the Village of Sister Bay through this process based on our direct experience working with the Village and our strong understanding of the community, organizational culture, and leadership priorities. Our familiarity with Sister Bay’s character, opportunities, and challenges allows us to facilitate meaningful discussions that are grounded in local context and focused on practical, actionable outcomes. IPA is a premier public sector executive recruitment and strategy firm dedicated to empowering municipalities with tailored solutions that enhance leadership, optimize operations, and drive positive community impact. Founded by experienced municipal professionals Jay Shambeau, ICMA-CM, MPA, and Jess Wildes, MPA, our team combines decades of experience with innovative methodologies to address unique challenges in strategic planning. We have successfully developed and facilitated strategic plans for communities across Wisconsin, with an emphasis on stakeholder engagement, actionable implementation strategies, and alignment with organizational goals and community values. We look forward to the opportunity to partner with the Village Board, leadership team, staff, and community stakeholders to help shape Sister Bay’s future through a meaningful and collaborative strategic planning process. Thank you for your consideration! Sincerely, Jess Wildes, MPA, MS Partner, Innovative Public Advisors jess@public-advisors.com | 262-339-5658 Jay Shambeau, ICMA-CM, MPA Partner, Innovative Public Advisors jay@public-advisors.com | 262-355-6102 58 Page 3 Our Approach IPA’s strategic planning services will help the Village of Sister Bay define long-term goals, prioritize initiatives, and align resources for maximum impact. Our process includes facilitating collaborative planning sessions, conducting needs assessments, and developing a clear, actionable plan that addresses community challenges and opportunities. By engaging stakeholders throughout the process, IPA ensures strategies are both inclusive and feasible, empowering Sister Bay to drive continued growth and improve services for residents. IPA proposes a detailed and collaborative process tailored to the Village of Sister Bay’s unique needs. Discovery The IPA team will conduct a discovery phase to ensure a full understanding of Sister Bay’s unique needs. The discovery phase is a critical foundation of IPA’s approach to the strategic planning process, designed to establish a shared understanding of Sister Bay’s unique context, challenges, and opportunities. This phase ensures that the strategic plan is grounded in data-driven insights and meaningful stakeholder input. The discovery phase includes the following steps: • Documen t Review: Analyze existing plans, policies, financial reports, and performance data to understand the Village’s current strategic framework. • S takeholder Identification and Engagement: Conduct individual interviews/surveys with key stakeholders, including elected officials and staff. • G roup Meeting: Facilitate an interactive session with elected officials and key staff to explore the Village of Sister Bay’s Mission, Vision and Values, conduct a Strengths, Weakness, Opportunities, and Threats (SWOT) exercise, brainstorm strategic priorities, set goals, identify action items, and discuss roles. • V isioning: Discuss the desired outcomes of the strategic planning process and align on success metrics. Environmental Scan IPA approaches an environmental scan by gathering and analyzing internal and external factors that influence the Village’s operations and planning efforts. IPA will engage with key stakeholders, including Village leadership, staff, community members, and regional partners, to ensure a holistic understanding of the Village’s current environment. The IPA team will conduct an environmental scan for the Village of Sister Bay that will consider a wide range of factors to ensure a thorough and comprehensive assessment. These factors include: 59 Page 4 Internal Environmental Factors • W orkforce Capacity: Analysis of staff skills, expertise, recruitment challenges, and retention trends. • Budget and F inancial Health: Evaluation of revenue streams, expenditures, and fiscal sustainability. • I nfrastructure and Assets: Review existing facilities, technology, and physical resources. External Environmental Factors • Demog raphics and Population Trends: Study of population growth, age distribution, and migration patterns affecting service needs. • E conomic Conditions: Analysis of local industries, employment rates, and economic development opportunities. • P olitical and Legislative Context: Review of local, state, and federal regulations and policy trends. • S ocial and Community Needs: Consideration of equity, public health, housing, childcare, education, and social services. • En vironmental and Natural Resources: Assessment of parkland, environmental areas and resource management. • T echnology and Innovation: Exploration of emerging technologies and digital solutions relevant to Village operations. • R egional and Collaborative Dynamics: Evaluation of relationships and existing collaborations with neighboring jurisdictions and regional initiatives. Emerging Trends and Threats • P ublic Expectations and Engagement: Monitoring changing community priorities and communication needs. • R egional and National Influences: Identifying external shocks (e.g., pandemics, economic downturns) and their potential local impacts. • C ompetitive and Market Pressures: Understanding the Village’s position relative to other regions in attracting businesses, residents, and investments. By integrating these factors, the environmental scan captures a nuanced picture of the internal and external dynamics shaping Sister Bay’s opportunities and challenges. This comprehensive approach enables the development of a strategic plan that is realistic, forward-looking, and aligned with community priorities. 60 Page 5 Comprehensive Organizational Profile IPA will develop a comprehensive organizational profile, an overview of the Village’s resources, structure, and capabilities. This process will include: • Da ta Collection and Analysis: Reviewing demographic trends, economic conditions, service delivery metrics, and organizational performance data. • P olicy and Context Review: Assessing local, state, and federal policies, as well as emerging trends impacting governance and service delivery in the Village of Sister Bay. • I nternal Review: Examine organizational performance, workforce capacity, financial health, and infrastructure to identify strengths and weaknesses. S.W.O.T. (Strengths, Weaknesses, Opportunities, Threats) Analysis IPA will analyze strengths, weaknesses, opportunities, and threats to inform strategic priorities. Our approach includes data collection to: • Iden tify internal capabilities and resources that give the Village a competitive advantage. • H ighlight internal areas needing improvement to enhance efficiency and effectiveness. • Explor e external factors and trends that can be leveraged to achieve strategic goals. • A ssess external challenges and risks that may hinder progress. IPA will use a scoring system to rank factors based on their impact and relevance to the Village’s vision and goals. A detailed SWOT report will connect findings to actionable insights. The use of the analysis will inform the identification of strategic priorities, ensuring alignment with community needs and organizational capacity. This systematic process ensures the SWOT analysis is comprehensive, inclusive, and directly tied to the development of meaningful strategic priorities for the Village of Sister Bay. Plan Development The IPA team will develop a strategic plan that transforms insights articulated throughout the process into actionable goals, recommendations and strategies. IPA will work with Village leadership to define a clear vision and mission that reflect the Village’s core values and long-term aspirations. These foundational elements will guide the structure and tone of the plan. The IPA team will identify strategic priorities based on the data and input gathered. These priorities will address critical challenges, leverage opportunities, and align with the Village’s capacity and resources. Each priority will be broken down into specific, measurable goals to ensure clarity and accountability. 61 Page 6 For each goal, IPA will outline strategies and initiatives that provide a roadmap for implementation. This includes assigning responsibilities, setting timelines, and identifying necessary resources to achieve success. Attention will also be given to aligning these strategies with the Village’s budget and operational planning. To ensure the plan remains relevant and adaptable, IPA will incorporate key performance indicators (KPIs) and a framework for regular progress monitoring. This will help Village leaders track achievements, measure impact, and adjust strategies as needed. IPA will create a polished, user-friendly document that communicates the plan clearly to stakeholders and the community. The plan will include an overview of the process, visuals, charts, and concise language to make it accessible and engaging for a wide audience. Through this structured and innovative approach, IPA will deliver a comprehensive Strategic Plan that equips the Village of Sister Bay with a clear path to achieving its goals and serving its community effectively. Delivery & Implementation IPA will deliver the Strategic Plan to the Village of Sister Bay with a focus on clarity, engagement, and alignment with Village objectives. The delivery process includes three key components: 1. Final Plan Document The IPA team will present a comprehensive, actionable Strategic Plan document that includes: - A clear articulation of the Village’s vision, mission, and core values. - Strategic priorities, goals, and initiatives with detailed action steps. - Performance metrics and a framework for monitoring progress. - Visual elements, such as charts and graphics, to enhance understanding. The plan will be structured to serve as both a roadmap for implementation and a tool for communicating the Village’s direction to internal and external stakeholders. 2. Presentation to the Village Board The IPA team will conduct a formal presentation to the Village Board, ensuring the plan is effectively communicated to leadership and key decision-makers. The presentation will: - Highlight the planning process, including stakeholder engagement and data analysis. - Explain the rationale behind the identified priorities and goals. - Outline implementation strategies and expected outcomes. - Provide an opportunity for Village Board member feedback. 3. Staff and Community Tools IPA will also provide tools for Village Staff and the community: - Summary infographic document of the plan’s key elements in a clear and concise manner. - Dashboard or template report that staff can update and provide to the public, showing the progress on meeting the strategic plan goals. 62 Page 7 Project Timeline The Comprehensive Strategic Planning process will take approximately four (4) months to complete. An approximate schedule of dates includes: • P roject Commencement: Mid-June 2026 (kick-off meeting) • R esearch and Data Synthesis: Mid-June/July • S takeholder Interviews/Surveys: July • Gr oup Meeting: July/August • P lan Development and Review: July/August • R eview First Draft of Plan: August • F inal Presentation and Delivery of Plan to Village Board: September Timeline subject to change based on the Village’s preferences. Fee Schedule (Budget) IPA’s strategic planning services are collaborative and comprehensive. The total project cost below includes all components of the services outlined in this proposal, including meetings, surveys, research, plan development, and presentations. IPA will be onsite to facilitate engaging discussions and presentations. Total Project Cost (Not to Exceed): $23,500.00 (Includes all travel and expenses for two (2) trips to the Village of Sister Bay. Contract and payment schedule to follow upon approval.) • I nitial Payment: Upon execution of the contract, the Village of Sister Bay will pay $11,750.00 (50%) of the total project cost. • F inal Payment: Upon delivery of the completed plan, IPA will invoice for the final payment of $11,750.00. 63 Page 8 Experience and Qualifications Innovative Public Advisors (IPA) is a premier public sector executive recruitment and strategy firm dedicated to empowering municipalities with tailored solutions that enhance leadership, optimize operations, and drive positive community impact. Founded by experienced municipal professionals Jay Shambeau, ICMA- CM, MPA, and Jess Wildes, MPA, IPA offers a wide range of services including executive recruitment, grant writing, governance training, communications strategy, and strategic plan development. With a focus on delivering innovative, sustainable solutions, IPA is committed to helping local governments navigate complex challenges and strengthen their capacity to serve their communities effectively. References and Relevant Work Examples IPA’s strategic planning services are collaborative and comprehensive. The IPA team is currently facilitating a 3-year Strategic Plan for Trempealeau County, Wisconsin, and recently led a Strategic Priorities Retreat for the City of River Falls, Wisconsin. References for these projects are listed below: • R ebecca Glewen, County Administrator, Trempealeau County, Wisconsin rebecca.glewen@co.trempealeau.wi.us, 920-763-4094 • S cot Simpson, City Administrator, River Falls, Wisconsin ssimpson@rfcity.org, 715-426-3402 Recent strategic planning services include: April 2025 - Strategic Priorities Retreat Summary: IPA facilitated a City Council and Executive Team retreat for the City of River Falls, Wisconsin. IPA led a structured, engaging, and productive retreat that fostered collaboration, candid communication and strategic thinking. The retreat focused on key priorities, encouraged team building, and developed a shared vision for the future. March 2025 - Strategic Communications Plan: Through an interactive process, IPA developed an intentional and actionable 3-year strategic communications plan for Trempealeau County. The plan will serve as a roadmap for the to-be-formed Communications Department. It includes five overarching goals supported by clearly articulated strategies and tactics. February 2025 - Communications Staffing Assessment: The IPA team conducted a thorough communications needs and staffing assessment for Trempealeau County, which was inclusive of interviews, research and data collection. IPA developed a written report of findings with recommendations for implementation that was formally adopted with the Strategic Communications Plan on April 17, 2025. View and download plans at: https://tinyurl.com/IPA-related-work 64 Page 9 Advancing local government a different way—the IPA way. Innovative Public Advisors (IPA) is a premier public sector executive recruitment and strategy firm dedicated to empowering municipalities with tailored solutions that enhance leadership, optimize operations, and drive positive community impact. Founded by experienced municipal professionals Jay Shambeau, ICMA-CM, MPA, and Jess Wildes, MPA, IPA offers a wide range of services. With a focus on delivering innovative, sustainable solutions, IPA is committed to helping local governments navigate complex challenges and strengthen their capacity to serve their communities effectively. Services Executive Recruitment and Interim Services Economic Development and Grant Writing Strategic and Specialty Plan Development Professional Coaching and Mentorship Communications and Marketing Strategies Governance Training and Facilitated Workshops IPA Team Innovative Public Advisors is led by partners Jess Wildes and Jay Shambeau, two seasoned professionals with extensive experience in public sector management and strategic consulting. Together, they bring a wealth of expertise in government administration, operations, communications, and leadership development—offering innovative solutions to help local governments thrive. 65 Page 10 MPA, MS ASSISTANT CITY ADMINISTRATOR City of West Bend, West Bend, Wisconsin, 2020–2025 Also served as Communications and Economic Development Director • P erformed economic development activities to promote business development, r etention, and job creation. • C oordinated with all departments to increase the quality and consistency of the city organization's messaging and content. • A cquired alternative revenue sources through grants ($6.5+ million), fundraising and partnerships. • S et strategy and managed a talented team of professionals responsible for community television programming, social media, public relations, internal and e xternal communications, brand management, and tourism promotion. • Built meaning ful relationships with constituents, community leaders, business owners, state-level officials, and economic developers. • M anaged five city departments: Assessors, Communications, City Clerk, Human Resources, and Information Technology. DIRECTOR OF COMMUNICATIONS & MARKETING Museum of Wisconsin Art, West Bend, Wisconsin, 2017–2020 SENIOR ACCOUNT EXECUTIVE Trefoil Group, Milwaukee, Wisconsin, 2016–2017 DIRECTOR OF RECRUITMENT MARKETING M ount Mary University, Milwaukee, Wisconsin, 2013–2016 Northland College, Ashland, WI, 2009–2013 EDUCATION MASTER OF PUBLIC ADMINISTRATION Univ ersity of Wisconsin Oshkosh MASTER OF SCIENCE Integrated Marketing Communications Eastern Michigan University BACHELOR OF ARTS C ollege of Saint Benedict & S aint John’s University SERVICE Rotary International West Bend Sunrise Rotary Club International City/County Management Association (ICMA) Assistant Chief Administrative Officer (ACAO) Committee Member Wisconsin Economic Development Association (WEDA) Board Member Mid-Moraine Municipal Court Board Member Downtown West Bend Business Improvement District (BID) Board Executive Director Visit Washington County B oard Member and Vice President Honored as one of ELGL ’s “Top 100 Influencers in Local Government” jess@public-advisors.com | 262-339-5658 INNOVATIVE PUBLIC ADVISORS, PARTNER Jess is a seasoned strategist specializing in local government communications, public relations, and grant acquisition. With a proven track record of securing significant local, state, and federal funding, Jess has helped municipalities access critical resources to support community development, infrastructure, and essential services. Her work also includes crafting effective communication strategies, enhancing public engagement, and building transparent, trust- based relationships between local governments and their communities. With her expertise in both strategic messaging and grant writing, Jess is committed to helping local governments secure the resources they need while fostering strong, effective communication. 66 Page 11 CITY ADMINISTRATOR City of West Bend, West Bend, Wisconsin, 2016–2025 • R esponsible for the administration of daily city operations and implementing policies established by the City Council. • O versaw a $30M budget, led economic development activities, managed department head team, fostered community engagement, ensured efficient delivery of services, and promoted the city’s growth and development. ASSOCIATE Public Administration Associates, LLC, Wisconsin, 2024 PLANNING AND PARKS ADMINISTRATOR Washington County, Wisconsin, 2014-2016 COUNTY ADMINISTRATOR Calumet County, Wisconsin, 2008-2014 • R esponsible for the daily operations of county government, ensuring efficient delivery of services and adherence to budgetary guidelines. • C ollaborated with elected officials, managed staff, and facilitated c ommunication between departments to promote effective governance and c ommunity engagement. VILLAGE ADMINISTRATOR V illage of Kewaskum, Wisconsin, 2006-2008 • R esponsible for the management of municipal operations, including implemen ting policies set by the Village Board and managing all departments. • T his position involved budgeting, community planning, economic dev elopment, and fostering relationships to ensure effective service deliv ery and enhance community development. PLANNING DIRECTOR Clar k County, Wisconsin, 1993-2006 EDUCATION MASTER OF PUBLIC ADMINISTRATION UW - Oshkosh B ACHELOR OF SCIENCE R egional Analysis and Geography, UW - Green Bay LEADERSHIP WISCONSIN UW-Madison, 2014 ACCOLADES Credentialed Manager International City/County Management Association, 2024 Recipient of ICMA’s prestigious 30 Years of Service Award SERVICE Rotary International West Bend Sunrise Rotary Club Boys and Girls Club of W ashington County Board Member United Way of Washington County, Campaign Co-Chair West Bend Area Chamber of Commerce, Board Member West Bend Tourism Commission, Chairman Kettle Moraine Lutheran High School, Board Member and President jay@public-advisors.com | 262-355-6102 INNOVATIVE PUBLIC ADVISORS, PARTNER Jay is a public sector professional with 32 years of expertise in village, city, and county government management, strategic planning, and public policy. Jay has worked with municipalities of all sizes to drive organizational efficiency, enhance governance, and secure funding. His background includes leading complex projects, facilitating collaborative planning efforts, and providing executive coaching to local government leaders. Jay is known for his relationship skills and practical approach, blending deep knowledge of governmental processes with a commitment to delivering impactful results. Jay has helped numerous local governments achieve their goals and navigate the challenges of an ever-evolving public sector landscape. 67 Page 12 Innovative Public Advisors, LLC public-advisors.com 68 0 | P a g e Public Administration Associates, LLC Proposal to Provide Strategic Planning Services to the Village of Sister Bay May 29, 2026 69 1 | P a g e Public Administration Associates Public Administration Associates 1155 W. South Street Whitewater, WI 53190 262.903.9509 www.public-administration.com kevin.brunner1013@gmail.com May 29, 2026 Mr. Benjamin Andrews, Administrator Village of Sister Bay 2383 Maple Drive Sister Bay, WI 54234 Dear Village Administrator Andrews: On behalf of Public Administration Associates, LLC (PAA), I am pleased to submit the following proposal for the Village of Sister Bay’s consideration that addresses your request for strategic planning services. As you may be aware, PAA has specialized in working with smaller local units of government in Wisconsin on a wide variety of consulting projects, including organizational audits/management reviews, executive recruitment, and strategic planning studies, since its founding in 1998. We have a track record of success, and we encourage you to contact any of the more than 250 Wisconsin cities, counties, villages, and towns we have served. PAA would be extremely privileged and honored to work with the Village of Sister Bay on this very important work, which will define what Sister Bay will become in the next five years and beyond. We know that our PAA partners and associates who will work with the Village on this project can provide significant value to your organization based on their extensive local government experience and expertise. Sincerely, Kevin M. Brunner Kevin M. Brunner President cc- Clint Gridley, PAA Associate 70 2 | P a g e Public Administration Associates PROPOSAL TABLE OF CONTENTS About Public Administration Associates ………………………………………………………………………..3 PAA Local Government Clients…………………………………………………………………………………………..9 Our Approach to Strategic Planning………………………………………………………………………………….11 Our Proposed Strategic Planning Process for Sister Bay ………………………………………..13 Project Costs……………………………………………………………………………………………………………………………..17 Schedule………………………………………………….…………………………………………………………………………………17 Qualifications of PAA Consulting Team…………………………………………………………………………..19 References………………………………………………………………………………………………………………………………..20 71 3 | P a g e About Public Administration Associates SINCE 1998 Taking Local Government to New Heights… Public Administration Associates, LLC (PAA) is recognized as one of the most trusted, skilled, and effective local government consultants in Wisconsin and the Midwest. Our consultants are highly skilled practitioners who get the job done through unparalleled commitment to public service, the highest standards of service to their clients, and the efficient use of client time and resources. PAA has built a sterling reputation earned from almost 30 years of municipal consulting and a combined 400+ years of public management experience. A New Generation of PAA Leadership PAA was organized in April 1998 by partners William Frueh, Denise Frueh, and Dr. Stephen Hintz. Kevin Brunner is now President of PAA, and the Frueh’s and Hintz are PAA Associates, along with approximately 15 other local government professionals affiliated with PAA who work on a project-to-project basis. In 2020, Kevin Brunner was joined by David Bretl and Christopher Swartz as partners of the firm. In early 2025, Swartz became a Senior Associate of the firm, and Susan McDade and Shawn Murphy became new partners with Brunner and Bretl. Brunner currently serves as the firm’s president, while Bretl serves as CEO/General Counsel, with McDade serving as vice president and Murphy as secretary/treasurer. 72 4 | P a g e Kevin Brunner-President Project Manager-Village of Sister Bay Strategic Planning Project Kevin Brunner has over forty years of experience in serving Wisconsin local governments. He served as the manager/administrator in Saukville, Monona, De Pere, and Whitewater, and worked as an assistant administrator for the City of Appleton and Kenosha County. He retired from public service as the Director of Central Services/Public Works for Walworth County. Brunner was the recipient of the 2007 Wisconsin City/County Manager of the Year and 2012 Service Innovation awards, both from the Wisconsin City/County Management Association (WCMA). Brunner is a past president of the WCMA and served on the League of Wisconsin Municipalities and Alliance of Cities Boards of Directors. He received his BA in Political Science and Criminal Justice from Carthage College (Magna Cum Laude and Rhodes Scholar Nominee); MPA from Michigan State University, and is a graduate of the University of Virginia Senior Executive Institute. He earned the credentialed manager (ICMA-CM) designation from the International County/City Management Association during his city management career. He has served on numerous public and non-profit boards and was chair of the Geneva Lake Conservancy for six years (2018-2024). Brunner has been actively consulting since 2014. David Bretl-CEO/General Counsel David Bretl has served local governments in Wisconsin for over 30 years. He retired in early 2020 from his position as County Administrator and Corporation Counsel for Walworth County, a combined position that he had held since 2003. He joined PAA as a partner in January 2020, but has been working as a consultant with the firm since 2018. During his 18 years at Walworth County, Dave was involved in two board downsizing efforts, the replacement of most of the County’s facilities, and the consolidation of six departments. Dave has moderated the county’s Intergovernmental Cooperation Council (a 73 5 | P a g e collaborative effort among municipal, county, and town governments) since 2008 and serves as an advisor to Leadership Walworth, a program designed to develop public, nonprofit, and private-sector leaders. In 2005, he helped organize a county-wide private-public economic development initiative, WCEDA (Walworth County Economic Development Alliance, Inc.). In 2015, that organization honored him by establishing the Dave Bretl Community Betterment Award. Sue McDade – Vice President Sue McDade has over 30 years of experience as a local government recreation and facilities administrator. She is recently retired a Community Services Director in Waunakee, Wisconsin, a fast-growing north Madison suburb. Responsibilities include recreational programming, supervision of the community center (including a fitness center, gymnasium, community room, and senior center), and development of the park system, currently consisting of over 200 acres of parkland. McDade obtained a master’s degree in Recreation and Park Administration from Penn State University. She is a past president of the Wisconsin Park and Recreation Association (WPRA), serving from 2014 to 2016. She is the recipient of numerous Wisconsin and regional honors and awards, including the prestigious WPRA Professional Award of Merit in 2010. McDade teaches courses in the Recreation Management Program at Madison Area Technical College. McDade works on executive recruitment and park-and- recreation-related management studies for PAA. 74 6 | P a g e Shawn Murphy – Secretary/Treasurer Shawn Murphy has held positions in state and local government for over 30 years, with 26 years' experience as a Municipal Administrator. After obtaining his Bachelor's Degree in Business Administration from the University of Wisconsin-Eau Claire in 1986 and his Master's Degree in Public Administration from the University of Wisconsin-Milwaukee in 1990, Murphy began his career as a Budget & Program Coordinator for the Wisconsin Department of Transportation. Murphy served as Assistant Village Manager in Whitefish Bay from 1992-1997; Village Administrator in Prairie du Sac from 1997 to 2007; City Administrator in Verona from 2007 to 2010 and City Administrator in Portage from 2012 to 2023. Murphy has a strong track record of collaboration and was involved in the formation of the North Shore Fire Department, the reformation of a joint Police Department between Prairie du Sac and Sauk City; worked closely with the Sauk Prairie School District to create the Sauk Prairie Recreation Commission that includes 6 municipalities and was involved in the creation of a joint municipal court commission that includes 4 municipalities. Murphy was an active member of the Wisconsin City/County Managers Association (WCMA) and the International City Managers' Association, serving on numerous committees. In 2023, Murphy received a lifetime achievement award from the WCMA. Mr. Murphy works on interim management assignments and executive recruitment projects for PAA. 75 7 | P a g e Clint Gridley – Associate Project Lead Consultant-Sister Bay Strategic Planning Project Clint Gridley has 40 years of municipal management experience in Illinois, Minnesota, Ohio and Wisconsin, most recently as City Administrator for Woodbury, MN (2004-2025), City Administrator for Cedarburg, WI (1992-2004), Assistant City Manager of Miamisburg, OH (1988-1992) and Assistant to the City Manager of Highland Park, IL (1984-1985). Mr. Gridley was the recipient of the Dr. Robert A. Barrett Award for Management Excellence from the Minnesota City/County Management Association in 2015. He has also received a Lifetime Achievement Award from the Woodbury Area Chamber of Commerce and the Community Service Person of the Year from the Cedarburg Chamber of Commerce. He also attained credentialed city manager status from the International City/County Management Association. He is experienced in all aspects of local government management, including finance, budgeting, performance measurement, and personnel programs. His academic credentials include a master’s degree in public administration from the University of Kansas, with a concentration in Urban Management, and a Bachelor of Arts in Economics and Political Science from Westminster College. He is also a graduate of the Senior Executive Institute of the University of Virginia’s Weldon Cooper Center for Public Service. Mr. Gridley works on executive recruitment, interim management assignments, and municipal strategic planning projects for PAA. 76 8 | P a g e Comprehensive Government Consulting Services Executive Recruitment Interim Management Services Assisting municipalities in the recruitment and selection of management personnel, including managers, administrators, and department/division heads. Providing skilled and experienced administrators on a full-time or part-time basis for a limited period of time. Organization & Management Studies Classification & Compensation Studies Analyzing municipal organizations, operations, and management structure and procedures using best practice standards. Specializing in organizational assessments, public works, and public safety. Analyzing and developing classification and compensation plans using internal and external equity standards. Economic Development Services Strategic Planning & Implementation Assisting communities establish and implement economic development projects and programs, including downtown revitalization initiatives, redevelopment and tax incremental financing, business improvement district plans, brownfields initiatives, and business and industrial park planning and development. Performing community needs assessments, preparation of plans, strategies for implementation of community plans, site planning/development review assistance, and assisting communities in the development of boundary agreements and cooperative plans. 77 9 | P a g e PAA Local Government Clients The number beside the municipality name is the number of times PAA has assisted the municipality. State of Wisconsin unless otherwise noted. View the interactive map on our website for the work that we have performed for these communities. Cities Abbotsford (2) Adams (2) Algoma Amery Antigo (4) Ashland (2) Baraboo (3) Berlin (3) Brodhead Brillion Chilton (2) Chippewa Falls (3) Clintonville (2) Columbus (5) Crystal River, FL Cudahy Delavan (2) DePere (3) Dodgeville Durand (3) Eagle River El Paso, IL Elkhorn Elroy (3) Evansville (3) Fond du Lac Fort Atkinson (3) Fox Lake (3) Franklin Geneseo, IL Glendale Hartford Hillsboro (3) Horicon (2) Hudson (3) Independence, IA Jefferson (5) Kewaunee Lake Elmo, MN Lake Geneva (2) Lake Mills Lancaster (4) Marinette (2) Marquette, IA Marshfield (2) Mauston (3) Menominee, MI Menomonie (2) Mequon Menasha Merrill Middleton (2) Milton (2) Mineral Point Minonk, IL (3) Monona (3) Monroe (3) New Holstein New Lisbon New London (3) Niagara Oak Park Heights, MN Oconto (2) Omro (2) Park Falls (2) Pewaukee Pine Island, MN Platteville (5) Prairie du Chien (2) Princeton (2) Portage (3) Port Washington (2) Racine Reedsburg (2) Rhinelander Rice Lake Richland Center Ripon (3) Shawano (5) South Haven, MI St. Croix Falls St. Francis Sturgeon Bay (6) Thorp Tomah (2) Two Rivers Verona (3) Viroqua Washburn (3) Waukesha Waupaca Waupun (2) Wautoma Wauwatosa (2) Weyauwega (3) 78 10 | P a g e Whitewater (3) Villages Allouez Ashwaubenon Bayside (3) Bellevue (2) Belleville (3) Black Earth Bonduel Brown Deer Clinton (2) Colfax Cross Plains (2) Darien Deerfield (3) DeForest (2) Denmark (2) East Troy Edgar Egg Harbor (2) Elkhart Lake Elm Grove Ephraim Fox Point (2) Germantown (2) Grafton (3) Greendale (2) Greenville Hales Corners (2) Hammond Hartland (3) Howard (3) Johnson Creek (3) Kewaskum Little Chute (6) Lodi (3) Marathon City Marshall (3) Maple Bluff McFarland (2) Menomonee Falls Merton Mount Horeb New Glarus (4) North Fond du Lac (3) Oregon (2) Osceola (4) Paddock Lake (2) Palmyra Pardeeville Pewaukee Port Edwards Poynette Prairie du Sac Pulaski (2) Rothschild (2) Sherwood Shorewood Hills (3) Slinger (2) Somers Somerset Spring Green Suamico (3) Stanley Sturtevant Sussex Thiensville (2) Turtle Lake Twin Lakes (2) Union Grove (2) Vernon Waterford Waunakee W. Milwaukee (3) Weston Williams Bay (2) Wind Point (4) Winneconne (4) Whitefish Bay (3) Wrightstown (3) Towns Algoma (4) Beloit Buchanan (5) Cedarburg (2) Clayton East Troy Empire Fox Crossing (Menasha) (4) Gibraltar (2) Grand Chute (4) Greenville (2) La Pointe (3) Lawrence (2) Ledgeview Little Suamico Linn (2) Lisbon Oconto Osceola Rome Rib Mountain Richfield (2) Rome Somers Sevastopol Troy (2) Washington Weston Counties Ashland Calumet Eau Claire Chippewa (4) Dodge (2) Door Grant Green Green Lake (2) Kewaunee Iowa (2) Monroe Oconto (2) Pepin Polk (3) Price Richland (3) Sauk Sawyer (2) Shawano Trempeleau Vernon (2) Wabasha, MN (2) Washburn (2) Waushara 79 11 | P a g e 1. PAA’s Approach to Strategic Planning The Process of Strategic Planning in Local Government Successful local governments share common traits that strengthen their ability to serve their communities: a compelling vision for the future, a clear mission of public service, alignment across departments, and high levels of employee engagement. These traits don’t emerge by chance—they are the result of intentional, strategic efforts to align people, resources, and policies around shared priorities. A robust strategic plan for local government begins with the community’s mission, vision, and values. Strategic planning is not about compiling a list of projects; it is about providing context and direction for how projects, services, and day-to-day operations should be carried out in pursuit of broader community goals. Our approach to local government strategic planning starts with foundational elements—mission, vision, and values—then moves into planning assumptions. Planning assumptions help local leaders consider the social, economic, environmental, technological, demographic, and political forces that shape the community’s future. These factors, many outside the community’s control, must be understood to chart a resilient path forward. From this foundation, broad strategies are developed that reflect the community’s aspirations and responsibilities. Outcomes then translate those strategies into tangible results for residents—for example: safer neighborhoods, stronger economic growth, improved infrastructure, or greater trust in government. Outcomes are essential because they answer the most important question of all: “What difference will this make in the lives of the people we serve?” The final step is to identify the specific policies, programs, and initiatives that will move the community toward those outcomes. This process ensures that everyday decisions—about budgets, staffing, and priorities—are consistently aligned with the community’s long-term vision. The Importance of Mission in Local Government A mission statement defines the role of local government in its community. While this often includes providing essential services such as public safety, infrastructure, and parks, it should also reflect the deeper purpose of strengthening the quality of life, advancing equity, and fostering civic trust. Without a clear mission, assumptions will fill the void. Residents may impose their own expectations, departments may define their roles differently, and employees may lose sight of how their work contributes to the greater good. A well-defined mission provides clarity for residents, staff, and elected officials alike, encouraging collaboration around shared priorities. 80 12 | P a g e The Importance of Vision A vision statement paints a picture of the community’s desired future. It is aspirational, forward- looking, and rooted in the collective hopes of residents. For local governments, a strong vision might describe a safe, welcoming, and prosperous community; a vibrant downtown; sustainable growth; or a thriving environment. When shared broadly and communicated clearly, a vision helps city councils, county boards, and staff move from short-term, reactive decision-making toward proactive governance. Defining Community Values Values guide how local governments serve their communities and interact with residents. They reflect principles such as transparency, inclusiveness, fiscal responsibility, environmental stewardship, or innovation. Clearly articulated values not only shape organizational culture but also signal to residents what they can expect from their government. Planning Assumptions Local governments operate in a complex environment shaped by forces often beyond their control: demographic shifts, changing state or federal policies, workforce shortages, economic conditions, and emerging technologies. Strategic planning identifies which of these forces are most likely to impact the community and uses that awareness to prepare flexible, forward- thinking strategies. Strategies, Outcomes, and Actions Strategies in local government describe broad approaches to fulfilling the mission and achieving the community’s vision—for example:  Supporting safe and welcoming neighborhoods  Strengthening economic opportunity  Maintaining reliable infrastructure  Enhancing resident engagement While strategies provide direction, outcomes make the impact tangible. Outcomes might include:  Increased resident satisfaction with public safety services  Reduced infrastructure repair backlog  Growth in small business development  Greater resident trust and participation in local decision-making 81 13 | P a g e From outcomes, specific objectives and performance measures can be developed. These not only track progress but also foster accountability to residents. Finally, concrete actions—such as capital projects, new service models, or communication initiatives—translate strategies and outcomes into visible results for the community. Budgeting and Finance in Local Government Budgeting is often the most tangible expression of strategy in local government. Too often, however, budgeting begins with the question, “How much money do we have?” instead of “What outcomes do we want to achieve for our residents?” When budgeting is guided by a strategic plan, every dollar becomes an investment in the community’s future. Funding decisions can be tied directly to outcomes, ensuring that resources are focused on the highest priorities. This strengthens transparency and accountability, as residents can see how tax dollars align with their community's mission and vision. Why Outcomes Matter Most for Local Governments At its core, local government strategic planning is not just about managing operations—it’s about improving lives. Outcomes are the measure of that improvement. They answer the community’s most pressing question: “What difference does this make for us?” By defining and measuring outcomes, local governments move beyond activity-based planning (“what we will do”) toward impact-based governance (“what difference it will make”). This shift builds public trust, sharpens accountability, and ensures that government resources are directed where they matter most. In the end, outcomes connect the “why” of government to the “what” and “how,” turning strategic plans into living guides for stronger, more resilient, and more vibrant communities. ,2. Our Proposed Strategic Planning Process for Sister Bay As we understand the needs of the Village of Sister Bay, as identified in our discussion with Village Administrator Andrews, the Village's primary goal in this project is to clearly define the mission, vision, and future strategic initiatives of the Village government. The outcome will be a roadmap for future growth and the prioritization of services to meet the needs of Sister Bay’s citizens, as well as those who work for, visit and do business in the Village. 82 14 | P a g e Recommended Governance and Process for the Village’s Strategic Planning Effort To ensure the success of the Village’s strategic planning process, PAA recommends establishing a Village Project Leader and, if appropriate, a Steering Committee, and guiding the process through the following four-step strategic planning framework. Village Project Leader and Possible Project Steering Committee We recommend that the Village appoint a Village Project Leader who would serve as the chief point of contact for PAA throughout the Village's strategic planning process. In addition, a Strategic Planning Steering Committee, composed of representatives from the Village Board, Village staff, and potential community stakeholders, should be considered. This project manager and/or project steering committee will: • Provide guidance and feedback at key milestones • Ensure the process reflects diverse perspectives • Help build consensus around mission, vision, values, and priorities • Serve as ambassadors to the broader community to build understanding and trust The Project Manager and/or Steering Committee will not manage day-to-day activities but will play an essential role in shaping the process and ensuring transparency and accountability. Four-Step Strategic Planning Process The Process PAA, with project lead consultant Clint Gridley, will design, develop, and execute four stages of the strategic process, along with post-assessment, to ensure a successful outcome for the project. We envision four half-day sessions to be conducted as follows: Session 1: Foundation Building • Define the Village’s mission, vision, and values • Confirm the scope and objectives of the planning process Session 2: Community and Organizational Assessment • Conduct a combined SWOT (Strengths, Weaknesses, Opportunities and Threats) and STEEP (Societal, Technological, Economic, Environmental and Political) Trends • Gather input from Village Board members, Village staff, and key community stakeholders • Identify internal strengths and challenges, as well as external trends, risks, and opportunities 83 15 | P a g e Session 3: Strategy and Outcomes Development/Implementation Framework • Develop broad strategic priorities and approaches to guide the Village’s work • Define desired outcomes that clearly articulate the impact of these strategies on residents and the community • Translate strategies and outcomes into operational plans with goals, initiatives, timelines, and responsible parties • Identify potential funding sources and partnerships to support implementation Session 4: Monitoring, Evaluation, and Future Planning • Create a system of Success Indicators (CI’s) to track progress on the Village Strategic Plan • Establish regular reporting mechanisms to keep Village Board, Village staff, community stakeholders, and residents informed • Provide recommendations for sustaining momentum, linking strategic priorities to future budgeting, and preparing for the next planning cycle This governance model and process ensure that the strategic plan is participatory, transparent, and actionable. The Village Project Manager and/or Steering Committee provides leadership and oversight, while the five-step framework offers a clear roadmap from vision-setting to execution and accountability. The end result will be a living strategic plan—one that not only reflects the aspirations of the Village but also drives measurable outcomes that improve quality of life and strengthen public trust. Post-Assessment: Follow up with the Sister Bay Village Administrator and/or the Village Strategic Plan Steering Committee regarding deployment of the plan and planning for a presentation to the full Village Board. Activities to be Performed by PAA Consultants for Sister Bay The first three sessions are designed to build the foundation for a strategic plan (Mission, Vision, Values, Assumptions, Broad Strategies and Implementation Framework) and will be led by PAA Associate Clint Gridley. Therefore, participants for the first three sessions should be members of the Village Board, Village Staff and key identified community stakeholders. Session four will focus exclusively on execution and deployment aspects of the plan, with discussions around specific goals and objectives, along with output and outcome success indicators. Therefore, participants for these sessions should include Village leadership team 84 16 | P a g e members and (possibly) other identified Village staff. This session will also be led by PAA Associate Clint Gridley and assisted by PAA President Kevin Brunner, who will bring their extensive municipal management experience to the process. These sessions are designed to be interactive to promote engagement and buy-in with all participants. The outcome is a plan that will not only increase engagement, awareness, trust, and accountability within the municipal organization but also between the Village staff and Village Board, as well as community stakeholders. To maximize our work together during the meetings, participants will be asked to gather information before/after each session (e.g., feedback from others/information on trends) to help augment and accelerate meeting discussions. The estimated time for each session is 4 to 5 hours, based on our experience. However, the time should be flexible to accomplish the desired outcomes. We recommend holding the sessions off-site (away from Village Hall) to minimize distractions and provide the best environment for team interaction. We also recommend there be at least two to three weeks between sessions to allow time for thought, reflection, and possible research and feedback leading into subsequent sessions. PAA Consultants will work with the Sister Bay Strategic Plan Manager and /or Village Strategic Planning Committee, and appropriate staff to identify and establish the planning assumptions (some call this an “environmental scan” or “SWOT” component of an organizational strategic planning process). These are STEEP (Societal, Technological, Economic, Environmental, and Political) trends that will impact the Village of Sister Bay during the strategic plan horizon (typically 3-5 years). We typically develop these planning assumptions between the second and third sessions, particularly the economic trends (finance and budgeting), which should not be driving the process as mentioned in Section 1 above. PAA Consultants will utilize as much citizen survey data as Sister Bay already has to assist in the strategic planning process. We understand that the Village wants the process to reflect, as much as possible, the needs, voices, and interests of its changing community. This information will be particularly important for the analysis of the STEEP trends above. However, PAA has completed citizen or stakeholder surveys as part of its municipal strategic planning projects in the past and could provide a separate cost for such a survey if requested by the Village. 85 17 | P a g e 3. Project Costs for Sister Bay Strategic Planning Process We strive to keep our costs affordable for the local government clients we serve. We know that in Wisconsin, with local government levy limits and expenditure restraints, local governments must be ever cost-conscious. Total Not to Exceed Cost of $14,750 (Based on Scope of Services Outlined in Section 2 Above) plus Consultant Actual Travel Costs (IRS Rate with an estimate of $750 Total) Public Administration Associates, LLC will commit whatever time and effort is necessary to fully and successfully complete all tasks described in this proposal for the specified costs. PAA will invoice: 33% of the total cost quoted at contract acceptance; 33% after the completion of Session #3 (strategies and outcomes/implementation); and the remaining 33% after presentation and acceptance of the Sister Bay Strategic Plan by the Sister Bay Village Board. *If PAA believes a specific task requested by the Village is beyond the agreed-upon scope of work, it will negotiate any potential extra charges with the Village. 4. Proposed Sister Bay Strategic Planning Schedule PAA will agree to work closely with the Village Administrator and other Village officials (including a possible Village Strategic Plan Steering Committee) and keep them regularly updated on our strategic planning progress. As outlined above, there will be five official in-person visits (including a final public presentation by our consultants to the Sister Bay Village Board). In addition, there could be any number of Zoom or other virtual meetings with Village officials to best align with the strategic planning process schedule and goals. Public Administration Associates, LLC can begin this project in late June, 2026. Based on our experience and the time-sensitive nature of having a Sister Bay strategic plan in place to direct and guide the future of the Village, we believe that the entire Sister Bay strategic planning process can be completed in a 14- 16-week timeframe (targeted completion date of October 2026 with presentation to the Sister Bay Village Board). 86 18 | P a g e WEEKS 1-2 3-7 8-12 13-16 Virtual Meeting with Village Administrator and/or Steering Committee to Determine Final Scope of Planning Process/Schedule Session #1-Foundation Building (Why are We Here?) Session #2-Community and Municipal Organization Assessment (Finalize Mission, Vision, and Values) Community SWOT and Analysis Session #3-Strategy and Outcomes Development/Implementa tion Framework 87 19 | P a g e Consultants and Staff Draft Success Indicators Session #4-Monitoring, Evaluation and Future Planning Consultants Draft Sister Bay Strategic Plan Presentation of Final Strategic Plan to Sister Bay Village Board 5. Qualifications of PAA Consulting Team for Village of Sister Bay Strategic Planning Services PAA will assign an interdisciplinary team to work with the Village on this consulting assignment. PAA President Kevin Brunner will serve as Project Manager and Clint Gridley will be the principal consultant (Project Lead). Gridley’s qualifications are highlighted above, and here is a link to the current City of Woodbury Strategic Plan that he developed with an outside facilitator: https://www.woodburymn.gov/636/Strategic-Initiatives Brunner has led approximately 20 municipal strategic planning processes during his time with PAA, as well as for the communities where he served as administrator/manager. Here is a link to the City of Middleton Strategic Plan he worked on: https://www.cityofmiddleton.us/635/Strategic-Plan 88 20 | P a g e Public Administration Associates, LLC will commit whatever time and effort is necessary to fully and successfully complete all tasks described in this proposal. 6. PAA and Clint Gridley References Quotes from three recent local government clients: “PAA consultants exceeded our expectations in every area of our project. They were invested in creating an inclusive and successful process for our staff, community, and the city council. Their high degree of professionalism, knowledge, and communication skills was demonstrated throughout the project. We could not be more pleased. There is no hesitation in recommending them to any community.” Former Mayor Anissa Welch, City of Milton “PAA has conducted four city manager searches for Platteville during my 20+ year tenure on the City Council. They have also done consulting work for our community. I have found them to be highly capable professionals who are very networked in the local government profession and know good governance inside and out, and can facilitate complex planning and employee selection processes with excellent results.” City Council President Barbara Daus, City of Platteville “PAA consultants are highly professional practitioners who interacted extremely well with both our elected officials and our management team. They have well-refined processes that work. I recommend them highly!” President Jim Rafter, Village of Allouez PAA REFERENCES (WISCONSIN MUNICIPAL STRATEGIC PLANNING) Michael Davis, Retired City Administrator, City of Middleton, 608-824-0125 (c) Jeffery Knight, Former CDA President, City of Whitewater, 920-728-0662 (c) Emily Kuhn, Former Mayor, City of Middleton, 614-551-9792 (c) CLINT GRIDLEY REFERENCES Anne Burt, Mayor, City of Woodbury, MN, 651-338-6828 (o) Angela Gorall, Deputy City Administrator, City of Woodbury, MN, 651-714-3529 (o) Chad Weinstein, Facilitator, Ethical Leaders in Action, Minneapolis, MN, 612-338-6828 (c) 89 21 | P a g e 90