Town Board — Agenda packet

10/15/25 Accrual Basis Town of Land O' Lakes, Vilas County, Wisconsin 2026 PROPOSED BUDGET Actual 2024 Budget 2025 Jan-Oct 2025 Budget 2026 Ordinary Income/Expense Income 41000 · TOWN TAX LEVY $943,221.04 $945,806.00 1,085,852.08$ 1,102,361.00$ 41000 - INCREASE LEVY LIMIT $140,000.00 41100 · FOREST CROP 41140 · FOREST CROP/MFL TAXES TN SHARE $24,104.81 $24,104.00 23,980.93$ 23,980.00$ Total 41100 · FOREST CROP $24,104.81 $24,104.00 23,980.93$ 23,980.00$ 41101 · EXEMPT COMPUTER STATE AID 41180 · COMPUTER EXEMPT-STATE AID $297.22 $297.22 297.22$ 297.22$ Total 41101 · EXEMPT COMPUTER STATE AID $297.22 $297.22 297.22$ 297.22$ 43000 · TOTAL INTERGOV.REVENUE 43300- ARPA FEDERAL GRANT $5,454.00 $0.00 $0.00 $0.00 43410 · STATE SHARED REVENUES $74,326.68 $75,550.00 $11,332.57 $77,780.33 43415- PERSONAL PROPERTY AID $1,054.25 $1,054.25 $2,605.13 $2,605.13 43420 · FIRE INSURANCE TAX $14,716.52 $14,700.00 $16,638.96 $16,600.00 43531 · GENERAL TRANSPORTATION AIDS $230,066.10 $230,066.10 $230,066.10 $246,559.50 43534 · LOCAL ROAD IMPROVEMENT (TRIP) 43410 - COUNTY CULVERT AID $0.00 $71,325.00 43620 · IN LIEW OF TAXES-ST. CONS LAND 43640 · SEVER/WITHDRAWAL AID (TN SHARE) $2,902.17 $0.00 $0.00 $0.00 43650 · FOREST CROP/MFL AID (TN SHARE) $2,525.01 $2,500.00 $2,512.20 $2,500.00 43660 · PILT $6,406.44 $6,000.00 $6,867.35 $6,500.00 43620 · IN LIEW OF TAXES-ST. CONS LAND - Other $40,698.92 $40,698.00 $40,698.92 $40,698.00 Total 43620 · IN LIEW OF TAXES-ST. CONS LAND $52,532.54 $49,198.00 $50,078.47 $49,698.00 43690- OTHER STATE GRANTS $3,200.00 $0.00 $0.00 $0.00 43781 · COUNTY TIMBER SALES $3,179.24 $3,000.00 $2,562.90 $2,500.00 43891 · RECYCLE AID $6,438.73 $6,000.00 $6,906.37 $6,000.00 46810-SALE OF FOREST PRODUCTS $872.65 $0.00 $0.00 $0.00 46240 · EMS FUND GRANT $6,835.38 $6,000.00 $15,239.58 $8,000.00 Total 43000 · TOTAL INTERGOV.REVENUE $398,676.09 $456,893.35 $335,430.08 $409,742.96 Page 1 of 9 10/15/25 Accrual Basis Town of Land O' Lakes, Vilas County, Wisconsin 2026 PROPOSED BUDGET Actual 2024 Budget 2025 Jan-Oct 2025 Budget 2026 44000 · LICENSES AND PERMITS 44100 · LIQUOR LICENSE $5,218.36 $5,000.00 $5,100.00 $5,000.00 44110 · OPERATOR LICENSE $220.00 $1,000.00 $1,040.00 $200.00 44120 · CIGARETTE LICENSES $30.00 $30.00 $30.00 $30.00 44200 · DOG LICENSE FEE COLLECTED $45.00 $200.00 $230.00 $200.00 44210 · DOG LICENSE REFUND FROM COUNTY $212.00 $200.00 $238.81 $200.00 44900-MOBILE HOME MONTHLY PERMIT FEE $6,249.62 $6,665.00 $5,737.64 $6,665.00 48895 · FIRE NUMBER FEE $1,300.00 $3,000.00 $1,400.00 $2,500.00 44898- BUSINESS REGISTRATION FEE $25.00 $50.00 $25.00 $50.00 48899 · BUILDING PERMITS $8,342.55 $5,000.00 $8,063.47 $10,000.00 Total 44000 · LICENSES AND PERMITS $21,642.53 $21,145.00 $21,864.92 $24,845.00 46000 · PUBLIC CHARGES - SERVICE 46100 · PUBLICATION FEES-LIQUOR LICENSE $200.00 $200.00 $160.00 $200.00 46230 · AMBULANCE FEES $23,018.14 $23,000.00 $26,484.08 $25,000.00 46310 · SNOW PLOWING FOR RESIDENTS $36,246.00 $36,000.00 $9,960.00 $36,000.00 46431 · COLLECTION SITE FEE $82,639.00 $75,000.00 $64,309.00 $75,000.00 Total 46000 · PUBLIC CHARGES - SERVICE $142,103.14 $134,200.00 $100,913.08 $136,200.00 48000 · MISCELLANEOUS REVENUE 46340 · MISC AIRPORT REVENUES $28,774.54 $20,000.00 $25,339.97 $15,700.00 46750 RECREATION PROGRAMS $4,042.50 $5,000.00 $2,822.00 $4,000.00 48110 · INTEREST INCOME-GENERAL FUND $2,184.18 $1,500.00 $1,269.93 $1,000.00 48115 · INTEREST INCOME-TAX COLLECTION $31,334.30 $20,000.00 $25,510.78 $20,000.00 48116 · INTEREST INCOME - OTHER ACCOUNT $1,812.98 $1,500.00 $1,325.15 $1,200.00 48200 · TOWN FACILITIES RENTAL $2,515.00 $2,000.00 $1,538.00 $2,500.00 48210 · TELEPHONE COMPANY LEASE $1,500.00 $1,500.00 $1,500.00 $1,500.00 48220-CELLULAR TOWER LAND LEASE $9,434.64 $9,506.00 $7,164.18 $9,696.00 48300 · ACCOMMODATION TAX REVENUE $78,673.59 $70,000.00 $71,244.36 $87,000.00 48500 · DONATIONS TO TOWN $7,216.00 $1,000.00 $10,865.05 $5,000.00 48502- BEAUTIFICATION DONATIONS $644.47 $250.00 $260.00 $250.00 48503- DONATIONS TO PUBLIC ART $2,000.00 $1,000.00 $1,234.07 $1,000.00 48504- DONATIONS TO SHOOTING RANGE $1,893.00 $1,000.00 $2,476.00 $1,500.00 48505- DONATIONS TO STORYBOOK GARDEN $1,436.73 $500.00 $163.00 $250.00 48501 · DONATION-FIREWORKS $33,157.61 $30,000.00 $23,078.00 $25,000.00 48900 · MISCELLANEOUS REVENUE $2,189.07 $1,000.00 $1,468.75 $1,500.00 Page 2 of 9 10/15/25 Accrual Basis Town of Land O' Lakes, Vilas County, Wisconsin 2026 PROPOSED BUDGET Actual 2024 Budget 2025 Jan-Oct 2025 Budget 2026 48910 · INSURANCE REFUNDS/CLAIMS $17,448.03 $0.00 $480.00 $0.00 Total 48000 · MISCELLANEOUS REVENUE $226,256.64 $165,756.00 $177,739.24 $177,096.00 49003 · TRANSFER IN FROM OTHER SRF 49003 · TRANSFER IN FROM OTHER SRF $174,209.07 $0.00 $55,564.00 $0.00 Total 49003 · TRANSFERS FROM OTHER SRF $174,209.07 $0.00 $55,564.00 $0.00 49000 - LOANS APPLIED TO BUDGET $200,000.00 $0.00 $0.00 $0.00 49200 SURPLUS APPLIED TO BUDGET $151,032.43 $228,532.06 Total Income $2,130,510.54 $2,039,234.00 $1,801,641.55 $2,103,054.24 Gross Profit $2,130,510.54 $2,039,234.00 $1,801,641.55 $2,103,054.24 Expense 51000 · GENERAL GOVERNMENT 51100 · TOWN BOARD SALARIES $31,270.00 $33,000.00 $24,317.50 $33,000.00 51101 · BOARD-TN SH SOC SEC & MEDICARE $2,392.16 $2,524.50 $1,860.28 $2,524.50 51103 · TOWN BOARD EXPENSES $2,136.29 $3,000.00 $1,936.52 $3,000.00 51104 · BOARD DUES & SUBSCRIPTIONS $1,042.50 $1,200.00 $1,114.64 $1,500.00 51300 · LAW (ATTORNEY) $1,915.00 $5,000.00 $1,830.00 $7,000.00 51310 · LEGAL FEES $3,520.51 $3,000.00 $1,324.41 $3,500.00 51420 · CLERK-TREASURER SALARY $58,959.95 $60,000.00 $48,141.50 $60,000.00 51419 CLERK SUPPLEMENTAL INCOME $7,200.00 $8,640.00 $7,200.00 $9,600.00 51421 · CLERK-TREAS TN SH SS & MEDICARE $5,061.24 $5,251.00 $4,233.62 $5,324.40 51423 · CLERK-OFFICE EXPENSE $11,839.32 $10,750.00 $8,903.09 $12,500.00 51424 · CLERK RETIREMENT $4,565.02 $4,771.00 $3,846.16 $5,011.20 51425 · DEPUTY CLERK WAGES $14,023.13 $15,000.00 $11,861.00 $16,000.00 51426 · DEPUTY CLERK-TN SH SS & MEDICAR $1,086.54 $1,148.00 $907.36 $1,224.00 51443 · ELECTION EXPENSES 51440 · ELECTION WAGES $3,814.25 $2,500.00 $1,585.50 $4,000.00 51441 · ELECTIONS-TN SH SS & MEDICARE $82.25 $100.00 $0.00 $100.00 51443 · ELECTION EXPENSES - Other $3,780.47 $2,819.00 $1,605.86 $4,000.00 Total 51443 · ELECTION EXPENSES $7,676.97 $5,419.00 $3,191.36 $8,100.00 51510 · BUDGET AND AUDIT $10,000.00 $10,600.00 $10,600.00 $11,250.00 51530 · ASSESSOR CONTRACT $13,900.00 $14,400.00 $10,800.00 $14,800.00 51533 · ASSESSOR EXPENSES $354.90 $600.00 $423.31 $500.00 51535 - ASSESSOR REVALUATION $10,000.00 $30,000.00 Page 3 of 9 10/15/25 Accrual Basis Town of Land O' Lakes, Vilas County, Wisconsin 2026 PROPOSED BUDGET Actual 2024 Budget 2025 Jan-Oct 2025 Budget 2026 51603 · TOWN HALL EXPENSES 51600 · TOWN HALL MAINTENANCE WAGES $2,236.33 $1,635.82 51601 · HALL TN SH SOC SEC & MEDICARE $170.89 $108.27 51603 · TOWN HALL EXPENSES - Other $25,048.19 $23,522.85 Total 51603 · TOWN HALL EXPENSES $27,455.41 $23,000.00 $25,266.94 $25,000.00 51930 · PROPERTY & LIABILITY INSURANCE 51934 · PROPERTY & LIABILITY INSURANCE $28,616.00 $32,601.00 51932 · HIGHWAY INSURANCE $7,876.00 $8,353.00 51938 · OTHER INSURANCE $307.00 $3,071.00 51939 · SURETY BOND $430.00 $385.00 51940 · WORKERS COMPENSATION INSURANCE $11,414.00 $9,628.00 Total 51930 · PROPERTY & LIABILITY INSURANCE $48,643.00 $53,000.00 $54,038.00 $57,486.00 53308 · HEALTH/LIFE INSURANCE 51422 · CLERK-TREASURER HEALTH INSURANC $495.32 $392.66 $511.68 53308 · HEALTH/LIFE INSURANCE - Other $60,826.32 $57,959.31 $57,000.00 Total 53308 · HEALTH/LIFE INSURANCE $61,321.64 $67,680.00 $58,351.97 $57,511.68 Total 51000 · GENERAL GOVERNMENT $314,363.58 $337,983.50 $280,147.66 $364,831.78 52000 · PUBLIC SAFETY 52200 · FIRE DEPARTMENT CONTRACT $29,945.62 $27,850.00 $16,864.69 $26,500.00 52201 · FIRE DEPT-TN SH OF SS & MEDICAR $1,555.08 $1,332.00 $481.95 $1,362.00 52202 · FIRE DEPT (LOSAP) EXPENSE $12,200.90 $15,000.00 $15,031.59 $15,500.00 52203 FIRE DEPT WAGES $20,327.55 $17,400.00 $6,300.00 $17,800.00 52204 · HYDRANT RENTAL $54,912.00 $54,912.00 $54,912.00 $54,912.00 52205 · FIRE BARN UTLITIES & EXPENSE $14,660.83 $15,000.00 $12,241.27 $16,000.00 52207 · FIRE SIGNS EXPENSE $1,345.01 $3,000.00 $509.57 $3,000.00 52300 · AMBULANCE WAGES $16,626.75 $23,000.00 $19,740.00 $25,000.00 52301 · AMBULANCE-TN SH OF SS & MEDICAR $1,271.94 $1,759.50 $1,510.13 $1,913.00 52303 · AMBULANCE EXPENSES $18,832.27 $22,000.00 $14,729.05 $22,000.00 Total 52000 · PUBLIC SAFETY $171,677.95 $181,253.50 $142,320.25 $183,987.00 Page 4 of 9 10/15/25 Accrual Basis Town of Land O' Lakes, Vilas County, Wisconsin 2026 PROPOSED BUDGET Actual 2024 Budget 2025 Jan-Oct 2025 Budget 2026 53000 · HIGHWAY DEPT 53304 · HIGHWAY - VACATION 53307 · HIGHWAY-HOLIDAYS $7,422.60 $7,000.00 $6,189.63 $7,000.00 53304 · HIGHWAY - VACATION - Other $12,121.19 $14,000.00 $7,904.04 $14,000.00 Total 53304 · HIGHWAY - VACATION $19,543.79 $21,000.00 $14,093.67 $21,000.00 53305 · HIGHWAY-SICK LEAVE $6,118.74 $7,640.00 $4,551.42 $6,000.00 53310 · REPAIR OF ROADS EXPENSE 53300 · HIGHWAY MAINT. WAGES $25,325.87 $18,550.31 53306 · HIGHWAY-TN SH SS & MEDICARE $13,024.85 $10,528.06 53309 · HIGHWAY-RETIREMENT $12,006.45 $9,663.39 53310 · REPAIR OF ROADS EXPENSE - Other $999.40 $64,022.88 Total 53310 · REPAIR OF ROADS EXPENSE $51,356.57 $75,000.00 $102,764.64 $70,000.00 53311 · SNOW REMOVAL EXPENSE 53302 · SNOW REMOVAL WAGES $21,389.13 $33,438.07 53311 · SNOW REMOVAL EXPENSE - Other $1,676.81 $590.48 Total 53311 · SNOW REMOVAL EXPENSE $23,065.94 $50,000.00 $34,028.55 $50,000.00 53312 · BRUSHING EXPENSE 53301 · BRUSHING WAGES $18,986.16 $9,966.70 53312 · BRUSHING EXPENSE - Other $150.95 $2,338.71 Total 53312 · BRUSHING EXPENSE $19,137.11 $15,000.00 $12,305.41 $15,000.00 53313 · HIGHWAY EQUIPMENT-GAS & OIL $19,491.18 $30,000.00 $21,922.82 $30,000.00 53314 · MACHINE SHOP SUPPLIES & EXPENSE 53303 · MACHINE SHOP WAGES $42,954.24 $31,392.97 53314 · MACHINE SHOP SUPPLIES & EXPENSE - Other $13,058.24 $12,246.98 Total 53314 · MACHINE SHOP SUPPLIES & EXPENSE $56,012.48 $47,000.00 $43,639.95 $40,000.00 53315 · BLACKTOPPING & IMPROVEMENTS $196,737.95 $150,000.00 $380,000.00 53316 · BRIDGES & CULVERTS $2,470.13 $152,600.00 $144,260.60 $2,500.00 53317 · ROAD SIGNS & MARKINGS $6,095.46 $7,000.00 $9,826.28 $15,000.00 53318 · ROAD MACHINERY EXPENSE 53319 · MACHINE REPAIR WAGES $23,011.60 $18,445.75 53318 · ROAD MACHINERY EXPENSE - Other $28,471.18 $8,525.98 Total 53318 · ROAD MACHINERY EXPENSE $51,482.78 $45,000.00 $26,971.73 $40,000.00 Page 5 of 9 10/15/25 Accrual Basis Town of Land O' Lakes, Vilas County, Wisconsin 2026 PROPOSED BUDGET Actual 2024 Budget 2025 Jan-Oct 2025 Budget 2026 53321 · HIGHWAY UNEMPLOYMENT $500.00 $388.56 $500.00 53322 · DRUG TESTING-EMPLOYEE $470.00 $500.00 $428.00 $500.00 53420 · ROAD LIGHTING $9,313.32 $10,000.00 $8,645.99 $10,000.00 53512 · AIRPORT OPERATION 53510 · AIRPORT WAGES $54,233.76 $60,500.00 $42,724.46 $58,000.00 53511 · AIRPORT-TN SH SS & MEDICARE $4,148.92 $4,628.00 $3,268.42 $4,437.00 53513 · AIRPORT RETIREMENT $3,195.92 $3,683.00 $2,957.22 $3,816.00 53516- AIRPORT HEALTH INSURANCE $10,901.39 $13,020.00 $10,513.26 $12,830.18 53512 · AIRPORT OPERATION - Other $42,141.26 $61,625.00 $37,777.08 $51,625.00 Total 53512 · AIRPORT OPERATION $114,621.25 $143,456.00 $97,240.44 $130,708.18 Total 53000 · HIGHWAY DEPT $575,916.70 $754,696.00 $521,068.06 $811,208.18 53600 · SANITATION 53610 · SANITARY DISTRICT 53634 · GARBAGE COLLECT SITE EXPENSES 53631 · GARBAGE COLLECTION SITE WAGES $9,051.67 $8,283.16 53632 · COLLECTION SITE TN SH SS & MED $692.58 $633.75 53634 · GARBAGE COLLECT SITE EXPENSES - Other $35,683.34 $27,427.62 Total 53634 · GARBAGE COLLECT SITE EXPENSES $45,427.59 $47,000.00 $36,344.53 $47,000.00 53638 · RECYCLING EXPENSES 53635 · RECYCLING WAGES $12,075.27 $10,018.75 53636 · RECYLING TN SH SOC SEC & MEDICA $909.47 $766.53 53638 · RECYCLING EXPENSES - Other $10,285.03 $9,799.90 Total 53638 · RECYCLING EXPENSES $23,269.77 $25,000.00 $20,585.18 $25,000.00 Total 53600 · SANITATION $68,697.36 $72,000.00 $56,929.71 $72,000.00 54000 · HEALTH & HUMAN SERVICES 54100- DOG POUND 54910 · CEMETERY EXPENSES $9,349.64 $8,000.00 $2,369.91 $6,000.00 54910 · CEMETERY EXPENSES - Other Total 54910 · CEMETERY EXPENSES $9,349.64 $8,000.00 $2,369.91 $6,000.00 54980 · HEADWATERS FOOD PANTRY Total 54000 · HEALTH & HUMAN SERVICES $9,349.64 $8,000.00 $2,369.91 $6,000.00 Page 6 of 9 10/15/25 Accrual Basis Town of Land O' Lakes, Vilas County, Wisconsin 2026 PROPOSED BUDGET Actual 2024 Budget 2025 Jan-Oct 2025 Budget 2026 55000 · CULTURE, RECREATION & ED 55113 · LIBRARY UTILITIES & MAINTENANCE 55110 · LIBRARY WAGES $113,468.56 $118,526.00 $94,335.44 $123,267.00 55111- LIBRARY TN SH SS & MEDICARE $8,680.33 $8,792.00 $7,216.68 $9,430.00 55112- LIBRARY RETIREMENT $7,159.80 $7,245.00 $5,862.47 $7,535.00 55116- LIBRARY HEALTH INSURANCE $23,301.74 $31,117.00 $22,597.56 $27,496.44 55113 · LIBRARY UTILITIES & MAINTENANCE - Other $28,253.65 $30,720.00 $23,711.28 $32,469.00 Total 55113 · LIBRARY UTILITIES & MAINTENANCE $180,864.08 $196,400.00 $153,723.43 $200,197.44 55203 · PARK & GROUND EXPENSE 55200 · PARK WAGES $22,206.72 $16,332.83 55201 · PARK TN SH SS & MEDICARE $1,618.60 $1,249.55 55203 · PARK & GROUND EXPENSE - Other $10,995.27 $10,697.75 Total 55203 · PARK & GROUND EXPENSE $34,820.59 $35,000.00 $28,280.13 $32,000.00 55206 · BIKE TRAIL EXPENSE $13,431.49 $10,000.00 $2,190.05 $12,000.00 55207 · TOWN BEAUTIFICATION $9,005.82 $15,000.00 $5,065.17 $13,300.00 55216- STORYBOOK GARDEN EXPENSE $1,796.14 $2,000.00 $246.92 $1,000.00 55208 · RECREATION PROGRAMS $5,982.58 $8,000.00 $500.00 $6,000.00 55209- RIFLE RANGE EXPENSE $1,128.45 $2,000.00 $0.00 $2,000.00 55210- PUBLIC ART EXPENSE $3,497.00 $4,000.00 $7,736.51 $2,000.00 55215- SNOWFLAKE ICE RINK EXPENSE $7,860.92 $8,000.00 $7,097.58 $9,000.00 55300 · CELEBRATIONS & ENTERTAINMENT $50,731.12 $48,000.00 $23,914.85 $35,000.00 55308 · CHRISTMAS DECORATIONS & EXPENSE 55305 · CHRISTMAS DECORATING WAGES $868.57 $184.10 55306 · CHRISTMAS TN SH SS & MEDICARE $66.47 $14.09 55308 · CHRISTMAS DECORATIONS & EXPENSE - Other $786.60 $480.00 Total 55308 · CHRISTMAS DECORATIONS & EXPENSE $1,721.64 $2,000.00 $678.19 $2,000.00 59900 · MISCELLANEOUS EXPENDITURES 59909- ACCOMMODATIONS TAX EXPENSE-CHAMBER $52,847.82 $49,000.00 $50,818.27 $60,900.00 59910 · ACCOMMODATIONS TAX EXPENSE-TOWN $8,399.72 $21,000.00 $11,262.50 $26,100.00 59905 · EMS SPECIAL ACCT $12,384.06 $6,000.00 $0.00 $8,000.00 59900 · MISCELLANEOUS EXPENDITURES - Other $455.00 $500.00 $200.00 $500.00 Total 59900 · MISCELLANEOUS EXPENDITURES $74,086.60 $76,500.00 $62,280.77 $95,500.00 Total 55000 · CULTURE, RECREATION & ED $384,926.43 $406,900.00 $291,713.60 $409,997.44 Page 7 of 9 10/15/25 Accrual Basis Town of Land O' Lakes, Vilas County, Wisconsin 2026 PROPOSED BUDGET Actual 2024 Budget 2025 Jan-Oct 2025 Budget 2026 56000 · TOTAL CONSERVATION & ED 56700 · ADVERTISING & PROMO EXPENSE 56700 · ADVERTISING & PROMO EXPENSE - Other $0.00 $0.00 $0.00 Total 56700 · ADVERTISING & PROMO EXPENSE $0.00 $0.00 $0.00 56900 · PLANNING & DEVELOPMENT EXPENSE $1,265.95 $4,000.00 $1,748.82 $4,000.00 Total 56000 · TOTAL CONSERVATION & ED $1,265.95 $4,000.00 $1,748.82 $4,000.00 59000 · DEBT SERVICE 58222 · ROAD CONSTRUCTION 58222-I · ROAD CONSTRUCTION $11,728.74 $10,037.50 58222 · ROAD CONSTRUCTION - Other $60,000.00 $60,000.00 Total 58222 · ROAD CONSTRUCTION LOAN $71,728.74 $69,900.00 $70,037.50 $68,365.80 59311 FIRE DEPT SCBA LOAN 59311-I-FIRE DEPT SCBA INTEREST $1,733.27 $1,113.84 59311- FIRE DEPT SCBA LOAN $17,400.00 $35,200.00 Total 59311 FIRE DEPT SCBA LOAN $19,133.27 $37,067.00 $36,313.84 59314 - FIRE DEPT TANKER LOAN 59314-I FIRE DEPT TANKER TRUCK INTEREST $11,152.80 59314 FIRE DEPT TANKER TRUCK $15,481.24 Total 59314 FIRE DEPT TANKER LOAN $26,634.00 $26,634.04 $26,634.04 59315- INTERNATIONAL PLOW TRUCK 2019 59315-I - INTERNATIONAL TRUCK 2019 INTEREST $3,293.43 59315- INTERNATIONAL TRUCK 2019 PRINCIPAL $49,485.11 Total 59315 - INTERNATIONAL PLOW TRUCK 2019 $52,778.54 Total 59000 · DEBT SERVICE $143,640.55 $133,601.00 $132,985.38 $94,999.84 59001 · OTHER FINANCING-CAPITAL OUTLAY 51604 · TOWN HALL CAPITAL EXPENSES $9,053.89 $20,000.00 $19,823.81 $25,000.00 51606 · TOWN HALL OFFICE EQUIPMENT $3,009.30 $4,000.00 $4,000.00 52208 · FIRE BARN CAPITAL EXPENSE $16,482.49 $10,000.00 $24,328.29 $45,000.00 52209 · FIRE DEPT EQUIPMENT $446,934.72 $31,200.00 $25,973.30 $35,800.00 52305 · AMBULANCE EQUIPMENT EXPENSE $48,200.34 $50,600.00 $31,113.89 $21,230.00 53320 · TOWN GARAGE CAPITAL EXPENSE $5,745.43 $5,000.00 $6,513.02 $5,000.00 53520 · AIRPORT IMPROVEMENT EXPENSE $28,961.00 $0.00 $13,151.62 $0.00 53522 - AIRPORT PAVEMENT RESERVE $0.00 $0.00 $0.00 59302 · MACHINERY FUND CAPITAL EXPENSE $33,466.48 $20,000.00 $20,000.00 Total 59001 · OTHER FINANCING-CAPITAL OUTLAY $591,853.65 $140,800.00 $120,903.93 $156,030.00 Total Expense $2,261,691.81 $2,039,234.00 $1,550,187.32 $2,103,054.24 Net Ordinary Income ($131,181.27) $0.00 $251,454.23 $0.00 Page 8 of 9 10/15/25 Accrual Basis Town of Land O' Lakes, Vilas County, Wisconsin 2026 PROPOSED BUDGET Actual 2024 Budget 2025 Jan-Oct 2025 Budget 2026 Other Income 1.00000 · 1 SRF-AIRPORT 1.47950 · KING'S AIRPORT SALES FUEL $20,271.42 $21,709.88 1.50000 · COST OF GOODS SOLD-FUEL -$29,860.79 1.60401 · CREDIT CARD PROCESSING -$1,284.54 1.64700 · MISC AIRPORT EXPENSE -$2,230.22 -2865.16 Total 1.00000 · 1 SRF-AIRPORT $16,756.66 -$11,016.07 2.00000 · 2 SRF-OTHER 2.48110- INTEREST INCOME -OTHER $2,759.31 $2,561.41 2.49007 · TRANSFER IN FROM GEN FUND $343.50 $2,500.00 2.48505 · REVENUE AMBULANCE SERVICE $86,857.52 2.48500 · DONATIONS-AMBULANCE $11,318.75 $14,327.00 2.52300 · AMBULANCE EXPENSE -$1,195.65 -$6,259.80 2.55000 · SKATING RINK EXPENSE -$1,234.00 2.59003 · TRANSFER OUT TO GENERAL FUND -$91,171.07 Total 2.00000 · 2 SRF-OTHER $8,912.36 $11,894.61 3.00000 · 3 SRF- FIRE DEPT 3.59005- TRANSFER OUT TO OTHER ACCT -$71,844.99 -$85,000.00 3.49005 · TRANSFER IN FROM OTHER ACCT $64,987.47 $2,500.00 3.48110 · INTEREST INCOME-OTHER $1,734.09 $140.94 3.48500 · DONATIONS-FIRE DEPT $26,848.75 $99,739.50 3.48510 - SALE OF EQUIPMENT $2,854.63 $52,712.50 3.55000 · FIRE DEPT EXPENSE -$2,876.77 -$6,062.73 3.59003 - TRANSFER OUT TO GEN FUND -$163,038.00 -$60,000.00 Total 3.00000 · 3 SRF- FIRE DEPT -$141,334.82 $4,030.21 4.00000 · 4 SRF-LIBRARY 4.48110 · INTEREST INCOME-SRF4 $19,102.71 $12,259.56 4.48850 · DONATIONS-LIBRARY $63,054.32 $41,387.65 4.49007 · TRANSFER IN FROM GEN FUND $4.96 4.55000 · LIBRARY EXPENSE -$73,782.61 -$39,586.42 Total 4.00000 · 4 SRF-LIBRARY $8,379.38 $14,060.79 Total Other Income -$107,286.42 $18,969.54 Net Other Income -$238,467.69 $270,423.77 Page 9 of 9