Agenda with Attachments

FINANCE COMMITTEE – 09/22/2026 Mtg (Meets monthly on the 4th Tuesday at 4:30 p.m.) Page 1 of 2 FINANCE COMMITTEE Agenda Tuesday, September 22, 2026–04:30 p.m. Government Center Room 204 VIDEO CALL LINK VIA: Microsoft Teams Click here to join the meeting Meeting ID: 296 405 566 781 Passcode: Qu7TGd Or call in (audio only) +1 872-242-8028, 491830525# United States, Chicago Phone Conference ID: 491 830 525# MISSION STATEMENT:“To have broad oversight of financial policies and procedures, and to provide the City Council and management with such financial expertise, opinion, and recommendations as will be helpful for the Council to make decisions regarding the financial stability of the City of Superior.” COMMITTEE MEMBERS: Jack Sweeney (Chair), Tylor Elm (Vice-Chair), Mike Herrick, Nick Ledin (Alt) 1. ROLL CALL 2. APPROVAL OF MINUTES 2.1 Finance Committee (Meeting held August 25, 2026) 3. OLD BUSINESS 3.1 Village of Superior – Fire Protection Contract Upon proper motion and second, the committee may convene in closed session under Wis. Stat. sec. 19.85(1)(e) for the purposes of deliberating strategies and setting parameters for the negotiation of the Village of Superior Fire Protection Contract. 3.2 Cell Phone Review & Discussion 3.3 Landfill rates and DNR escrow account 3.4 Humane Society of Douglas County Contract Upon proper motion and second, the committee may convene in closed session under Wis. Stat. sec. 19.85(1)(e) for the purposes of deliberating strategies and setting parameters for the negotiation of the Humane Society of Douglas County. 3.5 Property Tax Transparency for State-Mandated School Choice Funding 3.6 Douglas County Historical Society Grant Application FINANCE COMMITTEE – 09/22/2026 Mtg (Meets monthly on the 4th Tuesday at 4:30 p.m.) Page 2 of 2 3.7 2025 Reserve Analysis 3.8 2025 Debt Compliance Analysis 4. NEW BUSINESS 4.1 2027 Health Insurance Renewal and Fund Budget 5. RECURRING BUSINESS 5.1 July 2026 Check Register 5.2 August 2026 Check Register 5.3 General Fund Financial Statements – 2026 Expenditure vs. Budget Analysis as of September 11, 2026 5.4 American Rescue Plan Act (ARPA) Fund Budget Review 5.5 Insurance Update 5.6 Other Financial Matters 6. ADJOURNMENT Notice is hereby given that a majority of the members of the Common Council may be present at the meeting, and although this may constitute a quorum of the Common Council, the Council will not take any action at this meeting. ********************************************************************************************* Pursuant to the Americans with Disabilities Act of 1990, if you are in need of an accommodation to participate in the public meeting process, please contact the City Clerk’s Office at (715) 395-7200 by 4:30 p.m. on the day prior to the scheduled meeting date (OR dial 711 for Telecommunications Relay Service). The City will attempt to accommodate any request depending on the amount of notice received. ********************************************************************************************* In compliance with Wisconsin Open Meetings Law, this agenda was posted on 09/18/2026 at the following locations: Superior Government Center, Douglas County Courthouse, Superior Public Library, and online at https://www.superiorwi.gov/agendacenter. It was also emailed to the Superior Telegram. FINANCE COMMITTEE Meeting Minutes August 25, 2026, Regular Meeting The meeting was called to order by Councilor Jack Sweeney at 4:30 pm on August 25, 2026, in Government Center Room 204. 1 ROLLCALL PRESENT: Jack Sweeney, Tylor Elm, Mike Herrick, and Nick Ledin (alternate). CITY STAFF PRESENT: Nick Rhinehart (Finance Director), Renee Hoff (Assistant Finance Director), Councilor Garner Moffat, Camron Vollbrecht (Fire Chief), Dan Shea (IT Director), Stephanie Becken (Broadband Manager), Justin Bernacki (Chief of staff to the mayor) and Karie Markon VIRTUAL: Sheanne Hediger (Baker Tilly) OTHERS PRESENT: Steve Olson (Superior School Board President), Christina Kintop (Superior School Board), Laura Gapske (Superior School Board Vice President), Eric Tomas (Sailboat’s Inc) and Shelly Nelson (Superior Telegram) 2 APPROVAL OF MINUTES 2.1 Finance Committee (Meeting held July 28, 2026) Motion was made by Tylor Elm, seconded by Mike Herrick, and carried to approve the Finance Committee minutes July 28, 2026. Motion was made by Mike Herrick, seconded by Tylor Elm, and carried to move 3.1 and 3.5 after 5:30. Motion was made by Tylor Elm, seconded by Mike Herrick, and carried to begin with agenda item 4.1. 3 OLD BUSINESS 3.1 Village of Superior – Fire Protection Contract Upon proper motion and second, the committee may convene in closed session under Wis. Stat. sec. 19.85(1)(e) for the purpose of deliberating strategies and setting parameters for the negotiation of the Village of Superior Fire Protection Contract Held in Committee 3.2 Cell Phone Review and Discussion IT Director Dan Shea spoke on the results of his cell phone review and other options available. A question and answer period was ensured. Motion was made by Tylor Elm, second by Mike Herrick, and carried to hold in Committee the Cell Phone Review and Discussion. 3.3 Connect Superior Broadband Financial Statements Stephanie Brecken Broadband manager spoke on the city’s current success with the broadband project and where they were with this endeavor, stating all predicted results were positive and were occurring as anticipated. A question and answer period was ensured. Chair Councilor Jack Sweeney requested a quarterly update on the project. No action was taken. 3.4 Landfill rates and DNR escrow account Finance Director Nick Rhinehart spoke on the Landfill accounts informing council of the current status, stating that the WI DNR now has released the requirements of the escrow account to cap the Landfill and that these funds now could be invested in any financial accounts the city preferred. Due to some undecided variables on the complete closure, a decision on how to re-invest the funds cannot be made to date. Motion was made by Mike Herrick, second by Tylor Elm, and carried to hold in committee Landfill rates and DNR escrow account. 3.5 Humane Society of Douglas County Contract Upon proper motion and second, the committee may convene in closed session under Wis. Stat. sec. 19.85(1)(e) for the purpose of deliberating strategies and setting parameters for the negotiation of the Village of Superior Fire Protection Contract. Held in Committee 3.6 Barker’s Island Marina Financial Statements Eric Thomas spoke on behalf of the Marina. He informed the board about the problematic issues that they had encountered, resolutions to those matters and the successful endeavors of the Marina. A question and answer period was ensued. Motion was made by Tylor Elm, second by Mike Herrick, and carried to file Barker’s Island Marina Financial Statements. 4 NEW BUSINESS 4.1 Property Tax Transparency for State-Mandated School Choice Funding Councilor Garner Moffet spoke on a need for the city to be more transparent with the taxpayer approved school tax distribution funding, and a possible resolution of adding a sentence on the tax bills. School Board President Dan Olson presented board with a request to add an extra line to taxpayer’s bills noting that an allotted amount of taxpayer funding was going to the school voucher program. A question and answer period as ensued. Motion was made by Tylor Elm, seconded by Mike Herrick, to hold in committee Property Tax Transparency for State-Mandated School Choice Funding. 4.2 2025 Reserve Analysis Held in Committee 4.3 2025 Debt Compliance Analysis Held in Committee 4.4 2025 Audited Financial Statements presented by Baker Tilly. Sheanne Hediger from Baker Tilly presented the finding result of the City’s 2025 Audit. A question and answer period was ensued. Motion was made by Taylor Elm, second by Mike Herrick, and to file 2025 Audited Financial Statements presented by Baker Tilly. 5 RECURRING BUSINESS 5.1 July 2026 Check Register 5.2 General Fund Financial Statements - 2026 Expenditures vs Budget Analysis as of August 18, 2026 5.3 American Rescue Plan Act (ARPA) Fund Budget Review 5.4 Insurance Update 5.5 Other Financial Matters Chair Councilor Jack Sweeney proposed to move agenda items 3.1, 3.5, 4.2, 4.3, 4.4, 5.1, 5.2, 5.3, 5.4, 5.5 to September’s meeting. 6. ADJOURNMENT The meeting was adjourned at 7:03 p.m. Minutes respectfully submitted by Karie Markon 1 Fire Protection and Fire Inspection Services Agreement Between The City of Superior And The Village of Superior THIS AGREEMENT is entered into the ___ day of ________ 2026, by and between the City of Superior (“City”), located at 1316 North 14 th Street, Superior, Wisconsin, a Wisconsin municipal corporation, and the Village of Superior (“Village”), located at 6702 Ogden Avenue, Superior, Wisconsin, a Wisconsin municipal corporation. WITNESSETH: WHEREAS the City employs full-time firefighting personnel and maintains a fire department for the purpose of fire protection and fire inspection services within its boundaries; and WHEREAS the Village does not employ full-time firefighting personnel and is desirous of fire protection and fire inspection services within its boundaries; NOW, THEREFORE, The City and Village, pursuant to the authority contained in Wisconsin Statute §66.0301(2) in order to accomplish the foregoing purpose, agree as follows: 1. That in consideration of certain items hereinafter contained in this Agreement, The City will supply to the Village such fire protection and fire inspection services as may be required by said Village during the term of this Agreement. 2. The Term of the Agreement shall be from January 1, 2027, through December 31, 2031 (Term). This Agreement may be extended thereafter, subject to mutual agreement of terms and fees, unless terminated earlier in accordance with this agreement. 3. The City will supply fire protection and fire inspection services to the entire corporate limits of said Village. 3a. Fire protection services shall include the City’s emergency response and non-emergency services for fire, emergency medical services, hazardous materials and other disaster responses, and other, similar services that may be provided by the City Fire Department to provide for the protection and preservation of life and premises to the Village at the same level of service that is provided within and to persons and premises within the City. 3b. Fire inspection services shall be provided to the Village by the City to the extent the Village has the authority to do so under Wisconsin law. The Village shall provide the City the two percent (2%) dues received by the Village from the State of Wisconsin relating to fire entitlement dues as authorized under Wisconsin Statute §101.575 (and all subsequent amendments and additions). The Village shall comply with all fire dues distribution audit 2 reports and associated documentation required under Wisconsin Statute §101.573 (and all subsequent amendments and additions). When received, the dues shall be provided to the City within thirty (30) days. 4. The equipment to be used in supplying such protection shall be any of the fire protection equipment owned and supplied by the City which, in the discretion of the Superior Fire Chief or his designee, shall be reasonably needed to provide adequate fire protection under the circumstances existing at the time said service is required. Said equipment shall be solely owned, operated, maintained, and insured by the City. 5. All personnel used in providing the fire protection contemplated under this Agreement shall be members of the Fire Department of the City and shall be solely subject to the supervision and control of the City and shall be paid solely by the City. 6. The sole authority for the answering of calls, directing equipment to the scene of a fire, and control of the scene of a fire shall be the Superior Fire Chief or their designee. 7. It is expressly understood that the City shall not be liable for any claim based upon a failure to provide assistance under this Agreement or for any claim based upon a failure to render adequate assistance under this Agreement. The City shall not be liable for any injury to the Village, or to any officers, employees, agents, residents, occupants or visitors of the Village, or for any damage to or loss of property of the Village, or of any officers, employees, agents, residents, occupants or visitors to the Village, caused by or in any way related to the performance of this Agreement. The Village shall save harmless and fully indemnify the City, its officers, employees and agents from and against all claims, liabilities and demands arising directly or indirectly from such injury, damage or loss as referred to in the Agreement and such indemnification shall survive the termination of this Agreement. The Village shall not be liable for any injury, damage or loss sustained by personnel, apparatus or equipment of the City caused by or in any way related to the performance of this Agreement. The City shall save harmless and fully indemnify the Village, its officers, employees and agents from and against all claims, liabilities and demands arising directly or indirectly from such injury, damage or loss as referred to in the Agreement and such indemnification shall survive the termination of this Agreement. 8. The Village hereby agrees that in consideration of the supplying of such fire protection and inspection services by the City that the Village will pay to the City a base fee of one thousand, three hundred seventy-three dollars and fifty cents ($1,373.50), plus a capital contribution of sixty-two dollars and ninety-two cents ($62.92), for the total sum of one thousand, four hundred thirty-six dollars and forty-two cents ($1,436.42) (fee) per event for fire protection 3 services for the first year of the term of this Agreement. Annually the base fee and the capital contribution fee shall be subject to an adjustment to an amount which bears the same ratio to the fee as the Consumer Price Index for All Urban Consumers (CPI-U), Midwest Region for the month of September, and the “Base CPI” is the Consumer Price Index for September of the previous agreement year. The annual adjustment shall be effective January 1 of each subsequent year. In no event, however, will the fees, as adjusted under this paragraph, be less than the total original fee defined in this paragraph. The City will provide written notice to the Village of any fee adjustment. An event is defined as a response by the City of Superior Fire Department for a fire protection service as described in Section 3a. The Village shall make quarterly payments, based on invoices received from the City. The City will bill the Village for the amount due quarterly the month following the end of each quarter (April, July, October, January) for fire protection service events accrued during that period. The invoices will be billed by the City and due and payable by the Village within 30 days of receipt. Payments not received by the City within 30 days of billing will be subject to interest at an 18 percent annual rate calculated daily thereafter until paid in full using the formula: amount due (days late/365 days*18%), (whereas * means to multiply by and / means to divide by). All payments should be sent to: City of Superior Attn: Finance Department 1316 North 14 th Street, Suite 200 Superior, WI 54880 9. This agreement may be modified or extended upon the mutual agreement of the parties hereto when such modification is in writing and properly executed by the parties hereto. 10. This Agreement may be terminated by either party, without cause; with a sixty (60) day notice in writing delivered or addressed the Chief Municipal Executive of the parties hereto. Village remains liable for all accrued but unpaid charges. C i t y o f S u p e r i o r V illage of Superior 1316 North 14 th Street 6702 Ogden Avenue S u p e r i o r , W I 5 4 8 8 0 S u p e r i o r , W I 5 4 8 8 0 11. This Agreement contains the entire agreement between the parties. No verbal agreement or other action shall be deemed to be a part of the agreement, nor shall they be considered to amend or change the conditions or terms of this agreement in any way. 12. The Village shall identify all streets and roads within the Village boundaries by having them clearly marked at all intersections. 13. The Village agrees to provide any information requested by the Superior Fire Department that, in the opinion of the Fire Department, will assist in improving firefighting operations. 4 14. If any provision of this Agreement is for any reason invalid, that provision shall be considered separate and severable from the Agreement, and the other provisions of this Agreement shall remain in force and continue to be binding upon the parties as though the invalid provision had never been included in this Agreement. In Witness Whereof, the City of Superior and the Village of Superior have executed this Agreement as of the date first stated above. Village of Superior ______________________________ _________________________________ Village President Witness City of Superior _____________________________ _____ ____________________________ J i m P a i n e , M a y o r Frog Prell, City Attorney _____________________________ _________________________________ Nicholas Rhinehart, Finance Director Heidi Blunt, City Cl erk Approved by the City of Superior Common Council on: To: Finance Committee From: Dan Shea, IT Director Date: 9/22/26 Meeting Re: AT&T Cell Phone Audit Part II The Finance Committee recommended an audit of our AT&T cell phone bills for various accounts in the City. Working with an AT&T rep, I presented a report at the 8-22-26 meeting. A follow-up question was asked regarding AT&T offering any possible discounts and/or a new provider. 1. As long as we are on The State Plan and FirstNet through AT&T, we are getting the best rates that they can offer. AT&T does not negotiate with individual entities to give discounts on any individual account or Foundation Account. 2. AT&T also offers no fee to cancel and no contract. 3. We also have excellent coverage with our current provider due to relationships and equipment in the Government Center infrastructure. Respectfully submitted, drs © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC SOLID WASTE COST OF SERVICE AND DISPOSAL ANALYSIS January 27, 2026 – City of Superior Finance Committee Meeting 2© 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC TOPICS 2 Background and Purpose Current Rates Benchmarking Comparison Cost of Service Disposal Options Recommended Option Cost of Service Impact Reserves Projection © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC BACKGROUND AND PURPOSE • The City’s Moccasin Mike Landfill (Landfill) is nearing capacity • Once the Landfill reaches capacity, the City’s collection routes will need to utilize a different disposal location • Each option has advantages and disadvantages to consider, as well as impacts to current rates 3 © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC CURRENT RATES 4 Rate Type Rate Unit Residential Service $7.25 Per month Residential-Extra Cart $7.25 Per month Residential Recycling $3.50 Per month Commercial Cart Service $9.00 Per month Commercial-Extra Cart $9.00 Per month Landfill Tipping Fee* $51.00 Per ton WLSSD Contract Tipping Fee* $31.63 Per ton *Excludes State of Wisconsin Environmental Fees for each ton of waste accepted at landfills. This is a pass-through fee collected from customers and paid to the State. © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC BENCHMARKING COMPARISON 5 $- $10.00 $20.00 $30.00 $40.00 $50.00 $60.00 Monthly Rates – Residential Solid Waste and Recycling Average Notes: 1. Costs for all communities except for Bemidji and New Elm include recycling. 2. City of Superior rates include garbage collection, recycling collection, annual brush pick-up, HHW drop-off, and clean-up events. 3. Duluth’s rate is based on rates published by Hartel’s Disposal, which is a licensed hauler in Duluth, MN. © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC COST OF SERVICE (TYPICAL YEAR BASED ON FY 2025) • Currently, residential garbage and recycling collection significantly under-recover the cost of service. The Landfill generates revenue greater than its expenses, which makes up this shortfall. • When the Landfill closes, residential garbage and recycling collection will no longer be able to rely on the Landfill surplus and must take on a greater share of the overhead and management costs 6 Residential Garbage Residential Recycling Landfill 2 Direct Costs1 $868,321 $484,300 $4,441,670 Overhead Allocation $73,575 $41,036 $376,356 Other Indirect Costs $23,550 $0 $10,143 Disposal Cost Allocation2 $397,806 $0 $0 Total Expenses to be Recovered from Rates3 $1,363,252 $525,336 $4,828,168 Total Rate Revenue $991,485 $414,330 $5,305,998 Over/(Under) Recovery ($371,767) ($111,006) $477,831 1. Expenses include the $13 per ton State Environmental Fees. 2. Disposal costs for City residential customers is allocated to the Residential Garbage customers. The remaining Landfill costs must be recovered from non-City customers. 3. Indicates the expenses that should be recovered through rates. When rate revenue is less than this amount, there is an under recovery. Notes: © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC COST OF SERVICE (TYPICAL YEAR BASED ON FY 2025) 7 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 Garbage Collection Recycling Collection Landfill Expenses Revenue © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC FUTURE DISPOSAL OPTIONS 8 Haul to the existing WLSSD transfer station Build a transfer station and haul to another landfill Continue to operate the Landfill with City tons and limited outside tonnage for up to an additional 3 years. Then choose Option 1 or 2. 1 2 Short-Term Option © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC COST OF CITY-OWNED TRANSFER STATION • Assumptions ̶ A total of 20,000 annual tons, including City and non-City ̶ Capital costs from SEH Feasibility Study ̶ If not at the Moccasin Mike Landfill, land cost assumed to be $150,000 • Summary ̶ A City-owned transfer station would cost $117-$122 per ton ̶ Hauling to the WLSSD transfer station would cost $88-$92 per ton (estimated) ̶ Using WLSSD (Option 1) is currently more cost-effective for the City 9 Description At City Landfill At Another Location Transfer Station Operating and Capital Costs $675,900 $777,100 Hauling Costs $773,400 $773,400 Disposal Costs $630,000 $630,000 Environmental Fees $260,000 $260,000 Total Annual Costs $2,339,300 $2,440,500 Annual Tons 20,000 20,000 Cost per Ton $117 $122 © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC 5 YEAR RATE PROJECTION – HAUL TO WLSSD IN FY 2027 10 Rate Type Current Rate FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Residential Service $7.25 $7.25 $14.75 $15.75 $16.50 $16.50 Residential-Extra Cart $7.25 $7.25 $14.75 $15.75 $16.50 $16.50 Residential-Recycling $3.50 $3.50 $5.00 $5.50 $6.00 $6.00 Commercial Cart Service $9.00 $9.00 $18.30 $19.50 $20.40 $20.40 Commercial-Extra Cart $9.00 $9.00 $18.30 $19.50 $20.40 $20.40 © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC OVER/(UNDER)-RECOVERY - HAUL TO WLSSD 11 Residential Garbage FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Expenses $1,262,315 $2,037,187 $2,099,674 $2,164,047 $2,230,365 Rate Revenues $991,485 $2,017,021 $2,153,223 $2,255,375 $2,255,375 Over/(Under) Recovery ($270,830) ($20,167) $53,549 $91,328 $25,010 Residential Recycling FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Expenses $570,463 $635,621 $658,873 $682,816 $707,470 Rate Revenues $414,330 $591,900 $651,090 $710,280 $710,280 Over/(Under) Recovery ($156,133) ($43,721) ($7,783) $27,464 $2,810 Landfill* FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Expenses $2,676,565 $0 $0 $0 $0 Rate Revenues $2,981,078 $0 $0 $0 $0 Over/(Under) Recovery $304,513 $0 $0 $0 $0 * Assumes no additional closure/post-closure, landfill development, or equipment expenses in FY 2026. Costs for the Landfill starting in FY 2027 are paid from the closure/post-closure fund. © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC RESERVE BALANCE PROJECTION - HAUL TO WLSSD 12 Unrestricted Reserve FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Beginning Balance $2,880,313 $2,938,192 $661,527 $901,139 $1,220,911 Over/(Under) at Proposed Rates ($122,450) ($63,888) $45,766 $118,792 $27,820 Equipment Reserve Contributions $180,329 $186,965 $193,846 $200,979 $208,375 Equipment Cash Purchases $0 $0 $0 $0 ($850,000) Transfers from/(to) Restricted Reserves $0 ($2,399,742) $0 $0 $0 Ending Balance $2,938,192 $661,527 $901,139 $1,220,911 $607,106 Restricted Reserve FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Beginning Balance $10,546,723 $9,601,468 $5,001,210 $5,026,422 $5,047,810 Interest Income $0 $0 $173,462 $174,085 $174,589 Transfers from/(to) Unrestricted Reserves $0 $2,399,742 $0 $0 $0 Closure/Post-Closure Costs ($945,255) ($7,000,000) ($148,250) ($152,698) ($157,278) Ending Balance $9,601,468 $5,001,210 $5,026,422 $5,047,810 $5,065,120 © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC SHORT-TERM LANDFILL OPTION • Without WLSSD tonnage and wastewater sludge, annual tons at the Landfill will decrease to approximately 16,210 tons per year, assuming all other tons continue being hauled to the landfill • NewGen evaluated 3 tonnage scenarios ̶ Operate the Landfill with fewer tons for FY 2027-2029 ̶ Start hauling to WLSSD in FY 2030 13 Scenario City Non-City Total 1 9,540 6,670 16,210 2 9,540 3,335 12,875 3 9,540 0 9,540 © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC SHORT-TERM LANDFILL OPTION • Assumptions: ̶ Landfill gate rate increases by $15 per ton for FY 2027, then by $2 per ton for each of the next two years ̶ Collection rates adjusted to maintain a minimum unrestricted fund balance of 20 to 25% (falling below 20% in FY 2027) • Residential Rate Comparison 14 Scenario FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Haul to WLSSD Starting in FY 2027 $7.25 $14.75 $15.75 $16.50 $16.50 Short-Term Landfill Scenarios Scenario 1 $7.25 $14.25 $15.25 $16.25 $17.25 Scenario 2 $7.25 $15.25 $16.50 $17.50 $18.50 Scenario 3 $7.25 $17.25 $17.75 $18.75 $18.75 © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC COMPARING OPTIONS 15 Option Advantages Disadvantages City-Owned Transfer Station • City has more control over costs and where waste is hauled • A suitable site has not been identified • Time to open a transfer station could be 2 years or more and require an investment of at least $4 million • City dependent on outside tons for financial feasibility • City responsible for long-term management and compliance Use WLSSD Transfer Station • Minimal impact on hauling operations • Lower financial risk to the City • City subject to disposal costs determined by WLSSD (estimated $88-92 per ton) Minimized Landfill Operations • If all non-City waste is retained (except WLSDD), the cost to the City is similar to hauling to WLSSD starting in FY 2027. • Increased risk to the City due to uncertain non-City tons • Only a temporary solution © 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC RECOMMENDED DISPOSAL PLAN 1. Stop accepting waste from WLSSD at the end of June 2026 2. Continue accepting waste from City collections and other small haulers until the end of FY 2026 or until final cover construction begins in FY 2027 3. Begin final closure of the Moccasin Mike Landfill in FY 2027 4. Haul waste from City collections to the WLSSD transfer station starting in FY 2027 5. To provide financial and operational flexibility, periodically evaluate the feasibility of a City-owned transfer station. 16 17© 2025 NEWGEN STRATEGIES AND SOLUTIONS, LLC SUMMARY 17 The City has relied on revenue from the Landfill to keep residential rates low Once the landfill closes, residential rates will need to increase to recover costs of providing service Hauling to the WLSSD transfer station is a cost-competitive option that reduces financial risk to the City With the recommended rate increases, the City is projected to fully recover costs by FY 2028 and maintain adequate reserves The total residential rate for garbage and recycling in FY 2030 is expected to be similar or less to the present-day average rates from benchmarked communities QUESTIONS DAVE YANKE PRESIDENT 18 QUESTIONS SETH CUNNINGHAM PRINCIPAL JANUARY 2026 www.newgenstrategies.net SOLID WASTE COST OF SERVICE AND DISPOSAL OPTIONS ANALYSIS DRAFT REPORT Prepared for: City of Superior © 2026 NEWGEN STRATEGIES AND SOLUTIONS, LLC (This page intentionally left blank) Economics | Strategy | Stakeholders | Sustainability City of Superior 8140 North Mopac Expressway Suite 1-240 Austin, Texas 78759 (512) 806-7713 January 16, 2026 Mr. Todd Janigo Public Works Director City of Superior 1316 North 14th Street Superior, WI 54880 Subject: Solid Waste Cost of Service and Disposal Options Analysis Dear Mr. Janigo : NewGen Strategies and Solutions, LLC (NewGen) is pleased to present the enclosed report regarding the Solid Waste Cost of Service and Disposal Options Analysis (Analysis or Report) for the City of Superior (City). The City hired NewGen to conduct a Solid Waste Cost of Service and Disposal Options Analysis. The City’s Moccasin Mike Landfill (Landfill) is nearing capacity, and once the Landfill closes, the City will need to utilize another disposal option. The Analysis provides the City with a better understanding of the financial implications of several disposal alternatives and the potential impact on solid waste rates. NewGen would like to express its appreciation to the City staff who contributed to the development of this Report. We appreciate the time and effort taken by these individuals to provide information, input, and feedback over the period this Analysis was undertaken. If there are any questions concerning the Report, please feel free to contact either one of us using the contact information below. Sincerely, NewGen Strategies and Solutions, LLC David S. Yanke Seth T. Cunningham Partner Principal (512) 649-1254 (512) 994-2165 dyanke@newgenstrategies.net scunningham@newgenstrategies.net (This page intentionally left blank) Economics | Strategy | Stakeholders | Sustainability City of Superior Table of Contents Cover Letter Section 1 Introduction....................................................................................................................... 1-1 Overview of Current System............................................................................................................ 1-1 Project Approach and Report Organization .................................................................................... 1-1 Project Initiation .................................................................................................................... 1-2 Baseline Cost of Service Analysis (Section 2) ........................................................................ 1-2 Evaluation of Disposal Options (Section 3) ........................................................................... 1-2 Benchmarking and Rate Design (Section 4) .......................................................................... 1-3 Section 2 Baseline Cost of Service ..................................................................................................... 2-1 Current Billing Units, Rates, and Revenue ....................................................................................... 2-1 Test Year Revenue Requirement ..................................................................................................... 2-2 Baseline Revenue Requirement ...................................................................................................... 2-2 Cost of Service Rates ....................................................................................................................... 2-3 Revenue Reconciliation from Current Rates ................................................................................... 2-4 Section 3 Disposal Options ................................................................................................................ 3-1 Haul to Existing WLSSD Transfer Station ......................................................................................... 3-1 City-Owned Transfer Station ........................................................................................................... 3-2 Reduced Landfill Operations (Short-Term Option) ......................................................................... 3-2 Section 4 Benchmarking and Rate Design .......................................................................................... 4-1 Benchmarking .................................................................................................................................. 4-1 Rate Recommendations .................................................................................................................. 4-2 Section 5 Summary and Recommendations ...................................................................................... 5-1 Table of Contents ii City of Superior, Wisconsin List of Tables Table 2-1 Billing Units, Rates, and Revenue............................................................................. 2-1 Table 2-2 Baseline Revenue Requirement ............................................................................... 2-2 Table 2-3 Revenue Requirement by Customer Class ............................................................... 2-3 Table 2-4 Cost of Service Compared to Current Rates ............................................................ 2-3 Table 2-5 Revenue Reconciliation from Current Rates ............................................................ 2-4 Table 3-1 Five-Year Revenue Requirement – Haul to WLSSD .................................................. 3-1 Table 3-2 Annualized and Per-ton Cost for City-Owned Transfer Station ............................... 3-2 Table 3-3 Tonnage Scenarios ................................................................................................... 3-3 Table 3-4 Reduced Landfill Operations – Tonnage Scenario 1 ................................................ 3-3 Table 3-5 Reduced Landfill Operations – Tonnage Scenario 2 ................................................ 3-3 Table 3-6 Reduced Landfill Operations – Tonnage Scenario 3 ................................................ 3-4 Table 4-1 Five-Year Rate Recommendations – Residential Garbage ....................................... 4-2 Table 4-2 Five-Year Rate Recommendations – Residential Recycling ..................................... 4-2 Table 4-3 Five-Year Rate Recommendations – Commercial Garbage ..................................... 4-3 List of Figures Figure 4-1 Benchmarking of Current Residential Solid Waste and Recycling Rates ................ 4-1 Figure 4-2 Comparison of Fund Balance Levels Based on Disposal Option Rates ................... 4-3 Appendix A – Schedules Schedule 1 Baseline Test Year Schedule 2 Baseline Garbage Cost of Service Schedule 3 Baseline Recycling Cost of Service Schedule 4 Baseline Landfill Cost of Service Schedule 5 Over/Under Recovery at Proposed Rates – Haul to WLSSD Schedule 6 Reserves Under Proposed Rates – Haul to WSLSSD Schedule 7 Over/Under Recovery at Proposed Rates – Reduced Landfill Tons Scenario 1 Schedule 8 Reserves Under Proposed Rates – Reduced Landfill Tons Scenario 1 Schedule 9 Over/Under Recovery at Proposed Rates – Reduced Landfill Tons Scenario 2 Schedule 10 Reserves Under Proposed Rates – Reduced Landfill Tons Scenario 2 Schedule 11 Over/Under Recovery at Proposed Rates – Reduced Landfill Tons Scenario 3 Schedule 12 Reserves Under Proposed Rates – Reduced Landfill Tons Scenario 3 © 2026 NEWGEN STRATEGIES AND SOLUTIONS, LLC Economics | Strategy | Stakeholders | Sustainability City of Superior, Wisconsin SECTION 1 INTRODUCTION The City of Superior (City) retained NewGen Strategies and Solutions LLC (NewGen) to complete a Solid Waste Cost of Service and Disposal Options Analysis (Analysis or Report). The City’s Moccasin Mike Landfill (Landfill) is nearing capacity, and once the Landfill closes, the City will need to utilize another disposal option. The Analysis provides the City with a better understanding of the financial implications of several disposal alternatives and the potential impact on solid waste rates. Overview of Current System The City provides residential and small commercial solid waste services and operates the Landfill. Residential services include cart-based refuse collection, cart-based recycling collection (through a private contractor), and access to spring and fall clean -up events. In addition, the City has historically accepted materials at the Landfill, including mattresses, brush, leaves, tires, and electronic waste. The City operates the Landfill and accepts waste from the City’s collection vehicles and third parties, including Western Lake Superior Sanitary District (WLSSD). As of April 2025, the Landfill had approximately 236,000 cubic yards of remaining capacity. It is projected that the Landfill will have between 80,000 and 110,000 cubic yards remaining on June 30, 2026, which is when WLSSD will stop hauling to the Landfill. At that time, the tonnage accepted at the Landfill will decrease significantly, and the City will need to decide which of the disposal options analyzed by NewGen and documented in this Report, best meets its needs. The baseline cost of service analysis was performed based on a typical year of expenses and revenues, including all expenses and revenues associated with the WLSSD tonnage. This provides the City with a basis of comparison when comparing future disposal options to the current costs. Project Approach and Report Organization The goal of the Analysis is to better understand the current cost of service and the solid waste fees required to adequately recover the costs of providing services, and then to evaluate options for when the City’s Landfill reaches capacity. NewGen developed a series of key tasks that formed the foundation of the Analysis, which was conducted in several phases, including: • Project Initiation • Baseline Cost of Service Analysis (Section 2) • Evaluation of Disposal Options (Section 3) • Benchmarking and Rate Design (Section 4) Section 1 1-2 City of Superior, Wisconsin Project Initiation Data Request NewGen submitted a detailed data request to the City to collect historical and background information on operations and practices. NewGen utilized the following sources of information regarding the City ’s current system and financial requirements: • Detailed Financial Reports and Budgets • Solid Waste Policies and Ordinances • Personnel Rosters • Solid Waste and Recycling Tonnage Reports • Fleet Inventory and Purchase Costs • Capital Improvement Plans • Engineering Studies Project Meetings NewGen held a kick-off meeting with City staff to initiate the Analysis. This meeting served as a forum to confirm the scope of services, discuss the data already collected, finalize the solid waste and recycling service categories, and discuss the status of the Landfill and other planning activities to date. NewGen also held multiple meetings with the City staff throughout the course of the project to discuss, plan, and finalize the cost of service analysis and the disposal planning options. Baseline Cost of Service Analysis (Section 2) Determination of Test Year Revenue Requirement The revenue requirement (Test Year) was developed for the solid waste utility based on the FY 2025 budget, with adjustments to represent a typical year. This approach incorporates a utility’s operation and maintenance costs, debt service requirements, cash -funded capital outlays, reserve requirements, and transfers. In developing the revenue requirement, NewGen assessed the cost of service by analyzing historical costs, the current budget, and any forecasts made by the City for future fiscal years. While NewGen typically develops a revenue requirement forecast, this stage of the cost of service was a baseline of the current costs. The revenue requirement forecast was later developed for several disposal options and is presented in Section 3. Determination of the Cost of Service NewGen utilize d the Test Year revenue requirement with the billing data to determine the cost of providing solid waste services. This provides the City with the necessary framework to assess the adequacy and equity of current rates and evaluate future disposal options. Evaluation of Disposal Options (Section 3) Once the Landfill reaches capacity, the City has two primary disposal options: • Haul to the existing WLSSD transfer station in Duluth, Minnesota. • Build and operate a new transfer station and long-haul the materials to another landfill. Introduction City of Superior, Wisconsin 1-3 In addition to these two options, the City has some short -term options once WLSSD stops hauling to the City’s Landfill on June 30, 2026. These include: • Start using a transfer station at the end of FY 2026 (or until final cover construction begins). • Continue operating the Landfill for another two to three years with limited amounts of waste. Section 4 of this Report outlines each of these options in more detail and summarizes the financial impact of each option. Benchmarking and Rate Design (Section 4) The proposed rates were developed to reflect the cost of service results and industry best practices as well as policy decisions made by the City . NewGen designed rates taking into consideration the goals of the City regarding its solid waste services, and its customers. (This page intentionally left blank) Economics | Strategy | Stakeholders | Sustainability City of Superior, Wisconsin SECTION 2 BASELINE COST OF SERVICE This section of the report provides an understanding of the typical cost for the City to operate its collection and disposal system. For the Landfill, this baseline cost of service takes into consideration typical annual costs for cell development, closure/post -closure contributions, and other similar costs, recognizing that the Landfill’s cost structure will evolve as it nears permitted capacity. This section provides a basis of comparison for the disposal options included in Section 3. Current Billing Units, Rates, and Revenue Table 2-1 shows the current rate classes for collection and disposal, the billing units for each rate class, the fiscal year (FY) 2025 rates, and the annual revenue. Table 2-1 Billing Units, Rates, and Revenue Customers or Tons Rate Units Rate Annual Revenue Garbage Collection Residential 8,714 $ per Household per Month $7.25 $758,118 Residential Extra Cart 1,297 $ per Extra Cart per Month $7.25 $112,839 Commercial 469 $ per Account per Month $9.00 $50,652 Commercial Extra Cart 647 $ per Extra Cart per Month $9.00 $69,876 Total Garbage Collection Revenue $991,485 Recycling Collection 9,865 $ per Household per Month $3.50 $414,330 Non-City Landfill Tons 1,2 Wisconsin – Non-City Customers 6,361 $ per Ton $50.243 $319,600 Gate Rate Customers 3,155 $ per Ton $50.243 $158,516 WLSSD 106,297 $ per Ton $31.263 $3,322,308 Wisconsin State Fees 115,813 $ per Ton $13.00 $1,505,575 Total Landfill Revenue $5,305,998 Total Revenue $6,711,813 1. The Residential and Commercial Cart customers’ percentage of the landfill costs are directly allocated to those customers and recovered through their respective user fees as forecast through FY 2030 and shown in Section 4. 2. Tonnage data is shown in whole numbers, but data was provided to two decimal places. Therefore, the annual revenue shown may be different due to rounding. 3. On July 1, 2025, the landfill rates increased from $49.48 to $51.00 per ton for non-City Wisconsin customers and other gate rate customers and increased from $30.88 to $31.63 per ton for WLSSD customers. The values shown are an average of the two rates. These rates do not include the Wisconsin State Fees that are passed onto the customer. Section 2 2-2 City of Superior, Wisconsin Test Year Revenue Requirement NewGen reviewed historical financial results for prior fiscal years and developed a “Test Year” for the Analysis based on the FY 2025 adopted budget. A Test Year is a common method in rate studies that refers to an adjusted fiscal year budget that is used as a basis for setting rates. The Test Year is representative of “typical” conditions, with adjustments for any unusual or one-time revenues or expenses. To ensure the Test Year accurately reflects the cost of providing solid waste services, adjustments were made to operation and maintenance (O&M) expenses and capital costs. Discussions were held with the City’s staff to assist in determining and clarifying the known and measurable adjustments. The full baseline Test Year is shown in Appendix A, Schedule 1. NewGen compared the FY 2025 adopted budget to historical expenses for FY 2022, FY 2023, and FY 2024. Through this comparison and with input from City staff, NewGen made adjustments to ensure that the Test Year would reflect expenses that occur in a typical year. The following list details the key adjustments made for the baseline Test Year:  Removed depreciation expense since this is an end-of-the-year non-cash adjustment.  Added contribution for future equipment replacement that helps fund future cash purchases of equipment (in place of the depreciation amount included in the budget).  Reduced the contribution to the closure fund from $1,500,000 to $668,600, reflecting a cost more consistent with the Landfill’s size, fill rate, and closure/post -closure cost estimate. The City recently increased its contributions to the closure fund since it was previously underfunded ; however, the $1,500,000 is not representative of a typical annual cost.  Added $705,000 in landfill development (i.e., cell construction) costs. Even though the City has finished building its last landfill cell, including a typical annual expense , provides a more realistic measure of the true cost of service for the City to own and operate the Landfill. It is important to note that this baseline test year shows what it has historically cost the City, on average, to own and operate the Landfill, and how those costs impact residential and commercial rates. This was done to provide a basis for comparison for future disposal changes. Baseline Revenue Requirement Based on the Test Year Adjustments, Table 2 -2 provides the total Revenue Requirement for each of the Service Categories. Table 2-2 Baseline Revenue Requirement Service Category Test Year Revenue Requirement Administration $521,976 Garbage Collection 868,321 Spring/Fall Clean-up 23,550 Recycling Collection 484,300 Landfill1 4,818,609 Total $6,716,756 1. Includes the cost of managing mattresses, tires, and electronic waste. Baseline Cost of Service City of Superior, Wisconsin 2-3 Table 2-3 allocates each of the Service Category costs to the City’s customer classes. Table 2-3 Revenue Requirement by Customer Class Garbage Collection Recycling Collection Non-City Landfill Total Direct Costs $868,321 $484,300 $4,441,670 $5,794,290 Administration Allocation $73,575 $41,036 $376,356 $490,967 Other Indirect Costs 1 $23,550 $0 $10,143 $33,692 Disposal Cost Allocation 2 $397,806 $0 $0 $397,806 Total Revenue Requirement $1,363,252 $525,336 $4,828,168 $6,716,756 1. Includes fall and spring clean-up events for Garbage Collection customers and the cost of managing mattresses, tires, and electronic waste for the Landfill customers. 2. The total revenue requirement for the Landfill is $5,225,974. The City collection tons represent 7.61% of the tons accepted at the Landfill. The disposal cost allocated to the Garbage Collection customer is 7.612% of $5,225,974, or $397,806 (calculation differences due to rounding). Cost of Service Rates Using the revenue requirement for each customer class (Table 2 -3) and the billing units from Table 2 -1, NewGen calculated the cost of service rates for customers and compared them to the current rates. The cost of service rates for Garbage Customers and Recycling Customers are more than the current rates , and the cost of service rate for non-City Landfill customers is less than the current Landfill rates. Table 2-4 Cost of Service Compared to Current Rates Current Rate Cost of Service Garbage Collection Residential $7.25 $10.36 Residential Extra Cart $7.25 $9.48 Commercial $9.00 $10.36 Commercial Extra Cart $9.00 $9.48 Recycling Collection $3.50 $4.44 Non-City Landfill Tons Wisconsin – Non-City Customers $50.241 $28.69 Gate Rate Customers $50.241 $28.69 WLSSD $31.261 $28.69 1. On July 1, 2025, the landfill rates increased from $49.48 to $51.00 per ton for non-City Wisconsin customers and other gate rate customers and increased from $30.88 to $31.63 per ton for WLSSD customers. The values shown are an average of the two rates. These rates do not include the Wisconsin State Fees that are passed onto the customer. Section 2 2-4 City of Superior, Wisconsin Revenue Reconciliation from Current Rates Table 2-5 compares the total revenue requirement for each customer class to the revenue generated by the customer class. The information show n for non-City Landfill in Table 2 -5 represents the L andfill revenues and expenses associated with third-party (i.e., non-City) tons. Costs associated with the disposal of waste from City collection customers are allocated to the Garbage Collection customer class. As reflected in the cost of service rates compare d to current rates from Table 2 -4, Table 2-5 shows the City does not currently generate sufficient revenue from Garbage Collection and Recycling Collection customers to cover the expenses incurred. In contrast, the Landfill generates more revenues than the typical annual expenses. The excess revenues generated by the Landfill help offset the shortfall from the Garbage and Recycling Collection customers. However, as the Landfill reaches capacity and the revenues from the Landfill de cline to zero , the under -recovery from collection customers is not sustainable, and rate increases will be required to maintain the overall financial health of the solid waste utility. Table 2-5 Revenue Reconciliation from Current Rates Garbage Collection Recycling Collection Non-City Landfill Total Total Revenue Requirement (Table 2-2) $1,363,252 $525,336 $4,828,168 $6,716,756 Total Rate Revenue (Table 2-1) $991,485 $414,330 $ 5,305,998 $6,711,813 Over/(Under) Recovery ($371,767) ($111,006) $477,831 ($4,942) Economics | Strategy | Stakeholders | Sustainability City of Superior, Wisconsin SECTION 3 DISPOSAL OPTIONS Section 3 outlines the short- and long-term options for the City once the Landfill reaches capacity. Regardless of whether or not the City operates the Landfill at reduced tonnage for several years, the City will ultimately need to either build and operate its own transfer station or use an existing transfer station, specifically the WLSSD transfer station in Duluth, Minnesota. Unlike Section 2, t he revenue requirements discussed in this section do not reflect typical costs for the Landfill and are instead reflective of the current status of the Landfill that is near capacity and subsequent closure. Therefore, the revenue requirements presented in Section 3 differ from those presented in Section 2. Also, whereas Section 2 used FY 2025 as the basis for the analysis, Section 3 projects costs for five years starting with FY 2026. Haul to Existing WLSSD Transfer Station This option assumes the City close s the Landfill at the end of FY 2026 and starts hauling to the WLSSD transfer station for FY 2027. WLSSD, which represents approximately 85% of the waste currently accepted at the City’s Landfill, will stop hauling to the City’s Landfill on June 30, 2026. Therefore, the cost to operate the Landfill decreases during the second half of FY 2026. Based on preliminary discussions between the City and WLSSD, NewGen assumed a disposal cost of $90 per ton at the WLSSD transfer station, increasing each year due to inflation. NewGen assumed any costs associated with maintaining the Landfill in FY 2027 and beyond would be paid from the City’s closure and post-closure fund. Table 3-1 shows the five-year revenue requirement for this option. Table 3-1 Five-Year Revenue Requirement – Haul to WLSSD Year 1 FY 2026 Year 2 FY 2027 Year 3 FY 2028 Year 4 FY 2029 Year 5 FY 2030 Garbage Collection $1,262,315 $2,037,187 $2,099,674 $2,164,047 $2,230,365 Recycling Collection $570,463 $635,621 $658,873 $682,816 $707,470 Non-City Landfill $2,676,565 $0 $0 $0 $0 Total $4,509,343 $2,672,809 $2,758,547 $2,846,863 $2,937,835 Section 3 3-2 City of Superior, Wisconsin City-Owned Transfer Station The City retained an engineering firm to conduct a Transfer Station Feasibility Analysis. NewGen utilized this analysis, with several adjustments based on discussions with City staff, for the facility capital and operating costs. NewGen then estimated the hauling costs based on several landfill options in the region. The financial analysis in this section was based on a total annual tonnage of 20 ,000 tons at the transfer station, which would account for the City’s tonnage plus additional tonnage from non-City customers. While the feasibility analysis was based on building a transfer station at the City’s Landfill, it is uncertain whether the Landfill would be the chosen location for a City-owned transfer station. Therefore, NewGen also included an additional option for a transfer station at a new, undetermined location. The additional costs associated with a new location for the transfer station include land, additional site work, a scale house, and a scale. Table 3 -2 shows the costs for a City -owned transfer station, i ncluding hauling and disposal, for both locations. Table 3-2 Annualized and Per-ton Cost for City-Owned Transfer Station At Landfill New Location Tons At Landfill (per ton) New Location (per ton) Transfer Station Building/Site Capital 1 $194,477 $282,775 20,000 $9.72 $14.14 Equipment Capital 2 $16,661 $16,661 20,000 $0.83 $0.83 Operating and Maintenance $464,724 $477,654 20,000 $23.24 $23.88 Hauling 3 $773,369 $773,369 20,000 $38.67 $38.67 Disposal Disposal Fee 4 $630,000 $630,000 20,000 $31.50 $31.50 State Fee 5 $260,000 $260,000 20,000 $13.00 $13.00 Total $2,339,230 $2,440,458 $116.96 $122.02 1. NewGen assumed the capital costs for the building and site would be financed for 20 years using an interest rate of 4%. 2. NewGen assumed the capital costs for equipment would be financed for 20 years using an interest rate of 4%. 3. Hauling costs were developed based on a one-way haul distance of 70 miles and an average payload of 18 tons. 4. The disposal fee was based on $31.50 per ton. 5. A $13 per ton fee was added to the disposal fee to account for state fees. Table 3-2 shows a total per-ton cost range of approximately $117 to $122 per ton if the City were to build and operate a transfer station, which is 30% to 36% higher than the estimated $90 per ton for the City to haul to the WLSSD transfer station. Due to this higher cost, NewGen did not develop a five-year revenue requirement for the City-owned transfer station option. Reduced Landfill Operations (Short-Term Option) Instead of closing the Landfill at the end of FY 2027, the City could maintain minimal operations at the Landfill and accept a limited amount of tons for approximately three years before reaching capacity. However, reducing the tons can potentially result in a higher cost per ton. Disposal Options City of Superior, Wisconsin 3-3 For this option, NewGen evaluated three tonnage scenarios. Each scenario has the same amount for City tons but differs in the amount of non-City tons accepted. Table 3-3 Tonnage Scenarios City Tons Non-City Tons Total Tons Scenario 1 9,540 6,670 16,210 Scenario 2 9,540 3,335 12,875 Scenario 3 9,540 0 9,540 The following three tables show the five-year revenue requirement for each of the tonnage scenarios based on the City operating the Landfill for an additional three years (FY 2027, 2028, and 2029) and then hauling to the WLSSD transfer station in FY 2030. The tables show that as the non -City tons decline, the revenue requirement for Garbage Collection increases (e.g., the residential and commercial user fees will need to be increased more) since the cost per ton for disposal increases.1 Section 4 includes the proposed rates for each of the tonnage scenarios and how they compare to the City starting to use the WLSSD transfer station in Y 2027. Table 3-4 Reduced Landfill Operations – Tonnage Scenario 1 Year 1 FY 2026 Year 2 FY 2027 Year 3 FY 2028 Year 4 FY 2029 Year 5 FY 2030 Garbage Collection $1,430,301 $1,946,435 $2,001,400 $2,058,007 $2,230,365 Recycling Collection $570,789 $584,151 $605,423 $627,334 $707,470 Non-City Landfill $2,489,749 $618,350 $633,404 $648,876 $0 Total $4,490,839 $3,148,936 $3,240,227 $3,334,218 $2,937,835 Table 3-5 Reduced Landfill Operations – Tonnage Scenario 2 Year 1 FY 2026 Year 2 FY 2027 Year 3 FY 2028 Year 4 FY 2029 Year 5 FY 2030 Garbage Collection $1,430,301 $2,143,124 $2,203,659 $2,265,992 $2,230,365 Recycling Collection $570,789 $585,182 $606,473 $628,403 $707,470 Non-City Landfill $2,489,749 $377,276 $386,741 $396,470 $0 Total $4,490,839 $3,105,583 $3,196,873 $3,290,864 $2,937,835 1 Operating a landfill is a relatively fixed cost business, so as the tonnage decreases, there is not a corresponding decrease in the operating costs. Section 3 3-4 City of Superior, Wisconsin Table 3-6 Reduced Landfill Operations – Tonnage Scenario 3 Year 1 FY 2026 Year 2 FY 2027 Year 3 FY 2028 Year 4 FY 2029 Year 5 FY 2030 Garbage Collection $1,430,301 $2,475,982 $2,545,964 $2,618,007 $2,230,365 Recycling Collection $570,789 $586,247 $607,556 $629,504 $707,470 Non-City Landfill $2,489,749 $0 $0 $0 $0 Total $4,490,839 $3,062,229 $3,153,520 $3,247,511 $2,937,835 Economics | Strategy | Stakeholders | Sustainability City of Superior, Wisconsin SECTION 4 BENCHMARKING AND RATE DESIGN Benchmarking Prior to developing recommended rates for each of the disposal options, NewGen benchmarked residential garbage and recycling rates for other communities in the region. The rates in Figure 4-1 show that the current residential rate for the City of Superior, a combined $10.75 per household per month for garbage and recycling collection, is lower than any other communities in the region. The City is $14.50 per month less than the average of $25.25 per month. Stated another way, the City’s residential garbage and recycling rate is 43% of the average in the region. Notes: 1. Rates for all communities except for Bemidji and New Elm include recycling. 2. City of Superior rates include garbage collection, recycling collection, annual brush pick-up, HHW drop-off, and clean-up events. 3. Duluth’s rate is based on rates published by Hartel’s Disposal, which is a licensed hauler in Duluth, MN. Figure 4-1 Benchmarking of Current Residential Solid Waste and Recycling Rates $- $10.00 $20.00 $30.00 $40.00 $50.00 $60.00 Monthly Rates – Residential Garbage and Recycling Average = $25.25 Section 4 4-2 City of Superior, Wisconsin Rate Recommendations For each of the disposal options in Section 3, NewGen developed a five -year rate recommendation. NewGen did not include a rate recommendation for a City -owned transfer station since this option was more expensive than hauling to WLSSD. Two key assumptions for the rate recommendations were: • For the reduced landfill scenarios, NewGen assumed the City would implement a Landfill tipping fee increase of $15 per ton for FY 2027 and then increase it by another $2 per ton per year for the following two years. • Collection rates should be increased to maintain a minimum unrestricted fund balance of 20 to 25%, when possible. Based on these two key assumptions, Tables 4 -1 through 4-3 show the five-year rate recommendations for the disposal options. Table 4 -1 shows residential garbage collection, Table 4 -2 shows residential recycling collection, and Table 4 -3 shows commercial garbage collection. For recycling collection, the rates are the same for all scenarios. Table 4-1 Five-Year Rate Recommendations – Residential Garbage Year 1 FY 2026 Year 2 FY 2027 Year 3 FY 2028 Year 4 FY 2029 Year 5 FY 2030 Haul to WLSSD Starting in FY 2027 $7.25 $14.75 $15.75 $16.50 $16.50 Short-Term Landfill Scenarios Scenario 1 $7.25 $14.25 $15.25 $16.25 $17.25 Scenario 2 $7.25 $15.25 $16.50 $17.50 $18.50 Scenario 3 $7.25 $17.25 $17.75 $18.75 $18.75 Table 4-2 Five-Year Rate Recommendations – Residential Recycling Year 1 FY 2026 Year 2 FY 2027 Year 3 FY 2028 Year 4 FY 2029 Year 5 FY 2030 Haul to WLSSD Starting in FY 2027 $3.50 $5.00 $5.50 $6.00 $6.00 Short-Term Landfill Scenarios Scenario 1 $3.50 $5.00 $5.50 $6.00 $6.00 Scenario 2 $3.50 $5.00 $5.50 $6.00 $6.00 Scenario 3 $3.50 $5.00 $5.50 $6.00 $6.00 Benchmarking and Rate Design City of Superior, Wisconsin 4-3 Table 4-3 Five-Year Rate Recommendations – Commercial Garbage Year 1 FY 2026 Year 2 FY 2027 Year 3 FY 2028 Year 4 FY 2029 Year 5 FY 2030 Haul to WLSSD Starting in FY 2027 $9.00 $18.30 $19.50 $20.40 $20.40 Short-Term Landfill Scenarios Scenario 1 $9.00 $17.70 $18.90 $20.10 $21.30 Scenario 2 $9.00 $18.90 $20.40 $21.60 $22.80 Scenario 3 $9.00 $21.40 $22.00 $23.20 $23.20 Using the rates from Tables 4-1 through 4-3 and revenue requirements from Section 3, NewGen projected the fund balance, as a percentage of revenue requirement, for each of the scenarios. There is a significant drop in fund balance from FY 2026 to FY 2027 due to a planned $2.4 million transfer from the unrestricted fund balance to the restricted fund balance related to landfill closure. There is also a significant ($850,000) cash capital outlay for equipment in FY 2030. In all cases, the ending fund balance is similar and within the 20 -25% target and expected to increase in FY 2031. Figure 4-2 Comparison of Fund Balance Levels Based on Disposal Option Rates 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Fund Balance as Percent of Revenue Requirement Haul to WLSSD Scenario 1 Scenario 2 Scenario 3 Target Fund Balance (This page intentionally left blank) Economics | Strategy | Stakeholders | Sustainability City of Superior, Wisconsin SECTION 5 SUMMARY AND RECOMMENDATIONS Based on the analysis that NewGen completed, with input and support from City staff, NewGen developed the following key findings and recommendations: • The City has relied on revenue from the Landfill to keep residential rates low. • Once the landfill closes, residential rates will need to increase to recover the cost of providing service. • Hauling to the WLSSD transfer station is a cost-competitive option that reduces financial risk to the City. • With the recommended rate increases, the City is projected to fully recover costs by FY 2028 and maintain adequate reserves. • The total residential rate for garbage and recycling in FY 2030 is expected to be similar or less to the present-day average rates for the benchmarked communities. If the City moves forward with utilizing the WLSSD transfer station and for egoing the option to operate the Landfill with reduced tonnage, the following provides an overall implementation plan: 1. Stop accepting waste from WLSSD at the end of June 2026. 2. Continue accepting waste from City collections and other small haulers until the end of FY 2026 or until final cover construction begins in FY 2027. 3. Begin final closure of the Moccasin Mike Landfill in FY 2027. 4. Haul waste from City collections to the WLSSD transfer station starting in FY 2027. 5. Periodically evaluat e the feasibility of a City-owned transfer station against market rates for transfer and disposal to ensure hauling to the WLSSD transfer station is still the “least cost option.” (This page intentionally left blank) APPENDIX A SCHEDULES Economics | Strategy | Stakeholders | Sustainability City of Superior, Wisconsin APPENDIX A SCHEDULES List of Schedules Schedule 1 Baseline Test Year Schedule 2 Baseline Garbage Cost of Service Schedule 3 Baseline Recycling Cost of Service Schedule 4 Baseline Landfill Cost of Service Schedule 5 Over/Under Recovery at Proposed Rates – Haul to WLSSD Schedule 6 Reserves Under Proposed Rates – Haul to WSLSSD Schedule 7 Over/Under Recovery at Proposed Rates – Reduced Landfill Tons Scenario 1 Schedule 8 Reserves Under Proposed Rates – Reduced Landfill Tons Scenario 1 Schedule 9 Over/Under Recovery at Proposed Rates – Reduced Landfill Tons Scenario 2 Schedule 10 Reserves Under Proposed Rates – Reduced Landfill Tons Scenario 2 Schedule 11 Over/Under Recovery at Proposed Rates – Reduced Landfill Tons Scenario 3 Schedule 12 Reserves Under Proposed Rates – Reduced Landfill Tons Scenario 3 Schedule 1 Draft City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Baseline Test Year Line 2024 2024 2025 Test Inflation No. Description Budget Projection Budget Adjustments Year Factor Notes Expenses 1 602-5362/Public Works-Refuse & Garbage Collection 2 11-SALARIES 3 602-5362-536.11-10/SALARIES / SALARIES-PERMANENT-REGULR 351,509 $ 404,552 $ 370,140 $ 370,140 $ Salaries 4 602-5362-536.11-20/SALARIES / SALARIES-PERM-OVERTIME 5,000 3,314 5,000 5,000 Salaries 5 15-EMPLOYER CONTRIBUTIONS 6 602-5362-536.15-10/EMPLOYER CONTRIBUTI ONS / BENEFITS-SOC SECURITY 27,273 $ 27,815 $ 28,698 $ 28,698 $ Benefits 7 602-5362-536.15-20/EMPLOYER CONTRIBUTIONS / BENEFITS-EMPLOYER WRF 24,243 26,820 26,072 26,072 Benefits 8 602-5362-536.15-25/EMPLOYER CONTRIBUTIONS / BENEFITS - EMPL RETIREMNT 17,825 17,825 15,006 15,006 Benefits 9 602-5362-536.15-40/EMPLOYER CONTRIBUTIONS / BENEFITS-HLTH INSUR 139,732 148,035 143,434 143,434 Benefits 10 602-5362-536.15-50/EMPLOYER CONTRIBUTIONS / BENEFITS-LIFE INSUR 880 1,633 880 880 Benefits 11 602-5362-536.15-60/EMPLOYER CONTRIBUTIONS / BENEFITS-WORKERS COMP 14,588 17,945 13,362 13,362 Benefits 12 602-5362-536.15-93/EMPLOYER CONTRIBUTI ONS / BENEFITS-LICENSE FEE RMB - 80 - - Benefits 13 602-5362-536.15-94/EMPLOYER CONTRIBUTI ONS / BENEFITS-BOOT ALLOWANCE 750 645 750 750 Benefits 14 22-UTILITY SERVICES 15 602-5362-536.22-50/UTILITY SERVICES / UTILITIES-TELEPHONE 5,500 $ 4,621 $ 4,700 $ 4,700 $ Utilities 16 24-REPAIR AND MAINTENANCE SERVICES OTHER 17 602-5362-536.24-20/RPR & MNT SVC-OTHER / RPR & MNT SVC-MACH/EQUIP - $ - $ - $ - $ Maintenance 18 29-OTHER CONTRACTUAL SVCS 19 602-5362-536.29-90/OTHER CONTRACTUAL SVCS / OTHER CONTRAC SVCS-MISC 14,500 $ 14,869 $ 14,500 $ 14,500 $ General 20 32-PUBS, SUBS, DUES 21 602-5362-536.32-10/PUBS, SUBS, DUES 817 $ - $ - $ General 22 34-OPERATING SUPPLIES 23 602-5362-536.34-90/OPERATING SUPPLIES / OPERATING SUPP-OTHER MISC 33,000 $ 269 $ 400 $ 400 $ General 24 35-REPAIR & MNT SUPPLIES 25 602-5362-536.35-10/REPAIR & MNT SUPPLIES / RPR & MNT SUPP-FUEL & OIL 86,890 $ 62,725 $ 60,000 $ 60,000 $ Maintenance 26 602-5362-536.35-30/REPAIR & MNT SUPPLIES / RPR & MNT SUPP-MACH/EQUIP 30,000 35,398 35,000 35,000 Maintenance 27 602-5362-536.35-90/REPAIR & MNT SUPPLIES / RPR & MNT SUPP-MISC - 6 - - Maintenance 28 39-OTHER SUPPLIES & EXPENSE 29 602-5362-536.39-10/OTHER SUPPLIES & EXPENSE / OTHER SUPPLIES & EXPENSE - $ - $ - $ - $ General 30 54-DEPRECIATION & AMORTIZTN 31 602-5362-536.54-10/DEPRECIATION & AMORTIZTN / DEPRECIATION 121,508 $ 72,421 $ 73,000 $ (73,000)$ - $ General A -$ General 32 Annualized Equipment Replacement 173,929 173,929 $ Capital Projects A 33 Total 602-5362/Public Works-Refuse & Garbage Collection 873,198 $ 839,790 $ 790,942 $ 100,929 $ 891,871 $ 34 602-5363/PUBLIC WORKS-SOLID WASTE DISPOSAL (Landf ill Operations) 35 11-SALARIES 36 602-5363-536.11-10/SALARIES / SALARIES-PERMANENT-REGULR 483,868 $ 468,772 $ 462,505 $ 462,505 $ Salaries 37 602-5363-536.11-20/SALARIES / SALARIES-PERM-OVERTIME 40,000 32,804 40,000 40,000 Salaries 38 602-5363-536.11-50/SALARIES / SALARIES-PT/TEMP-REGULAR 34,793 63,552 74,103 74,103 Salaries 39 15-EMPLOYER CONTRIBUTIONS 40 602-5363-536.15-10/EMPLOYER CONTRIBUTI ONS / BENEFITS-SOC SECURITY 41,900 $ 39,836 $ 44,111 $ 44,111 $ Benefits Prepared by NewGen Strategies and Solutions Page 1 of 4 1/12/2026 Schedule 1 Draft City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Baseline Test Year Line 2024 2024 2025 Test Inflation No. Description Budget Projection Budget Adjustments Year Factor Notes 41 602-5363-536.15-20/EMPLOYER CONTRIBUTIONS / BENEFITS-EMPLOYER WRF 36,500 35,038 39,227 39,227 Benefits 42 602-5363-536.15-25/EMPLOYER CONTRIBUTIONS / BENEFITS - EMPL RETIREMNT 27,933 27,933 23,064 23,064 Benefits 43 602-5363-536.15-40/EMPLOYER CONTRIBUTIONS / BENEFITS-HLTH INSUR 215,242 198,336 162,568 162,568 Benefits 44 602-5363-536.15-50/EMPLOYER CONTRIBUTIONS / BENEFITS-LIFE INSUR 1,122 1,162 1,101 1,101 Benefits 45 602-5363-536.15-60/EMPLOYER CONTRIBUTIONS / BENEFITS-WORKERS COMP 14,133 16,008 11,665 11,665 Benefits 46 602-5363-536.15-80/EMPLOYER CONTRIBUTIONS / BENEFITS-UNMPLYMNT COMP 4,000 5,430 4,000 4,000 Benefits 47 602-5363-536.15-94/EMPLOYER CONTRIBUTI ONS / BENEFITS-BOOT ALLOWANCE 750 666 900 900 Benefits 48 21-PROFESSIONAL SERVICES 49 602-5363-536.21-20/PROFESSIONAL SERVICES / PROF SVCS-LEGAL - $ - $ General 50 602-5363-536.21-30/PROFESSIONAL SERVICES / PROF SVCS-AUDIT 20,000 - 6,000 6,000 General 51 602-5363-536.21-50/PROFESSIONAL SERVICES / PROF SVCS-ENGIN/ARCHITECT 75,000 72,607 75,000 75,000 General 52 22-UTILITY SERVICES 53 602-5363-536.22-20/UTILITY SERVICES / UTILITIES-GENERAL 20,000 $ 15,400 $ 17,500 $ 17,500 $ Utilities 54 602-5363-536.22-50/UTILITY SERVICES / UTILITIES-TELEPHONE 3,000 2,448 2,500 2,500 Utilities 55 24-RPR & MNT SVC-OTHER 56 602-5363-536.24-20/RPR & MNT SVC-OTHER / RPR & MNT SVC-MACH/EQUIP 10,000 $ 11,748 $ 10,000 $ 10,000 $ Maintenance 57 602-5363-536.24-50/RPR & MNT SVC-OTHER / RPR & MNT SVC-GROUNDS 5,000 6,557 5,000 5,000 Maintenance 58 602-5363-536.24-70/RPR & MNT SVC-OTHER / RPR & MNT SVC-BUILDINGS 7,000 2,415 5,000 5,000 Maintenance 59 602-5363-536.24-90/RPR & MNT SVC-OTHER / RPR & MNT SVC-OTHER MISC 100,000 71,866 80,000 80,000 Maintenance 60 29-OTHER CONTRACTUAL SVCS 61 602-5363-536.29-90/OTHER CONTRACTUAL SVCS / OTHER CONTRAC SVCS-MISC 160,000$ 301,548 $ 295,000 $ 295,000 $ General 62 602-5363-536.29-94/OTHER CONTRACTUAL SVCS / STORMWATER FEES 3,000 4,053 3,000 3,000 General 63 602-5363-536.29-95/OTHER CONTRACTUAL SVCS / LEACHATE TREATMENT 90,000 114,162 84,000 84,000 General 64 31-OFFICE SUPPLIES 65 602-5363-536.31-90/OFFICE SUPPLIES / OFFICE SUPPLIES 1,000 $ 1,409 $ 900 $ 900 $ General 66 32-PUBLICATION, SUBS, DUES 67 602-5363-536.32-10/PUBLICATION, SUBS, DUES / PUBS, SUBS, DUES 3,000 $ 5,332 $ 2,600 $ 2,600 $ General 68 33-TRAVEL 69 602-5363-536.33-40/TRAVEL / TRAVEL & TRAINING 2,500 $ 1,776 $ 2,000 $ 2,000 $ General 70 34-OPERATING SUPPLIES 71 602-5363-536.34-90/OPERATING SUPPLIES / OPERATING SUPP-OTHER MISC 150,000 $ 153,270 $ 195,000 $ 195,000 $ General 72 35-REPAIR & MNT SUPPLIES 73 602-5363-536.35-10/REPAIR & MNT SUPPLIES / RPR & MNT SUPP-FUEL & OIL 218,285 $ 177,849 $ 165,000 $ 165,000 $ Fuel 74 602-5363-536.35-20/REPAIR & MNT SUPPLIES / RPR & MNT SUPP-VEHIC PRTS 15,000 - 15,000 15,000 Maintenance 75 602-5363-536.35-30/REPAIR & MNT SUPPLIES / RPR & MNT SUPP-MACH/EQUIP 10,000 3,163 15,000 15,000 Maintenance 76 602-5363-536.35-90/REPAIR & MNT SUPPLIES / RPR & MNT SUPP-MISC 55,000 19,252 35,000 35,000 Maintenance 77 39-OTHER SUPPLIES & EXPENSE 78 602-5363-536.39-10/OTHER SUPPLIES & EXPENSE / OTHER SUPPLIES & EXPENSE 1,061,800$ 1,277,583 $ 1,500,000 (831,382) 668,618 $ General B 79 51-INSURANCE 80 602-5363-536.51-30/INSURANCE / INSURANCE 21,534 $ 21,534 $ 21,534 $ 21,534 $ General 81 53-RENTS & LEASES 82 602-5363-536.53-30/RENTS & LEASES / RENTS & LEASES-MACH/EQUIP 2,000 $ 4,415 $ 2,000 $ 2,000 $ General 83 602-5363-536.53-90/RENTS & LEASES / RENTS & LEASES-OTHER MISC - - - General 84 54-DEPRECIATION & AMORTIZTN Prepared by NewGen Strategies and Solutions Page 2 of 4 1/12/2026 Schedule 1 Draft City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Baseline Test Year Line 2024 2024 2025 Test Inflation No. Description Budget Projection Budget Adjustments Year Factor Notes 85 602-5363-536.54-10/DEPRECIATION & AMORTIZTN / DEPRECIATION 596,393 $ 651,794 $ 650,000 $ (650,000)$ - $ General C 86 59-LICENSES & PERMITS 87 602-5363-536.59-10/LICENSES & PERMITS / LICENSES & PERMITS 1,750,000 $ 1,745,699 $ 1,750,000 $ ($120,376) 1,629,624 $ General 88 74-LOSSES 89 602-5363-536.74-90/LOSSES / OTHER LOSSES - $ - $ - $ - $ General -$ General 90 Annualized Equipment Replacement 248,526 248,526 $ Capital Projects C -$ General 91 Annualized Landfill Cell Development Costs 705,294 705,294 $ None C 92 Total 602-5363/PUBLIC WORKS-SOLID WASTE DISPOSAL (Landfill Operations) 5, 279,753$ 5,555,418 $ 5,800,278 $ (647,938) $ 5,152,340 $ 93 602-5364/PUBLIC WORKS-RECYCLING 94 11-SALARIES 95 602-5364-536.11-10/SALARIES / SALARIES-PERMANENT-REGULR 18,017 $ 15,986 $ 18,962 $ 18,962 $ Salaries 96 602-5364-536.11-20/SALARIES / SALARIES-PERM-OVERTIME - 75 - - Salaries 97 602-5364-536.11-50/SALARIES / SALARIES-PT/TEMP-REGULAR - 1,180 - - Salaries 98 15-EMPLOYER CONTRIBUTIONS 99 602-5364-536.15-10/EMPLOYER CONTRIBUTI ONS / BENEFITS-SOC SECURITY 1,378 $ 1,203 $ 1,451 $ 1,451 $ Benefits 100 602-5364-536.15-20/EMPLOYER CONTRIBUTIONS / BENEFITS-EMPLOYER WRF 1,225 1,171 1,318 1,318 Benefits 101 602-5364-536.15-25/EMPLOYER CONTRIBUTION S / BENEFITS - EMPL RETIREMNT 901 901 758 758 Benefits 102 602-5364-536.15-40/EMPLOYER CONTRIBUTIONS / BENEFITS-HLTH INSUR 4,998 6,136 6,313 6,313 Benefits 103 602-5364-536.15-50/EMPLOYER CONTRIBUTIONS / BENEFITS-LIFE INSUR 45 43 45 45 Benefits 104 602-5364-536.15-60/EMPLOYER CONTRIBUTIONS / BENEFITS-WORKERS COMP 25 27 32 32 Benefits 105 602-5364-536.15-94/EMPLOYER CONTRIBUTI ONS / BENEFITS-BOOT ALLOWANCE - 8 8 8 Benefits 106 29-OTHER CONTRACTUAL SVCS 107 602-5364-536.29-90/OTHER CONTRACTUAL SVCS / OTHER CONTRAC SVCS-MISC 460,000$ 491,359 $ 555,763 $ 555,763 $ General 108 32-PUBLICATION, SUBS, DUES 109 602-5364-536.32-10/PUBLICATION, SUBS, DUES / PUBS, SUBS, DUES - $ - $ - $ - $ General 110 33-TRAVEL 111 602-5364-536.33-40/TRAVEL / TRAVEL & TRAINING - $ - $ - $ - $ General 112 34-OPERATING SUPPLIES 113 602-5364-536.34-90/OPERATING SUPPLIES / OPERATING SUPP-OTHER MISC 200 $ - $ - $ - $ General 114 35-REPAIR & MNT SUPPLIES 115 602-5364-536.35-30/REPAIR & MNT SUPPLIES / RPR & MNT SUPP-MACH/EQUIP - $ 145 $ 150 $ 150 $ Maintenance 116 602-5364-536.35-90/REPAIR & MNT SUPPLIES / RPR & MNT SUPP-MISC - - - - Maintenance 117 Total 602-5364/PUBLIC WORKS-RECYCLING 486,789 $ 518,233 $ 584,800 $ - $ 584,800$ 118 DEBT SERVICE 119 62-DEBT SERVICE 120 602-5820-582.62-10/DEBT SERVICE / INTEREST 5,842 $ 5,842 $ 5,842 $ 5,842 $ None 121 69-OTHER DEBT SERVICE 122 602-5820-582.63-10/OTHER DEBT SERV ICE / DEBT ISSUANCE COSTS - $ - $ - $ None Prepared by NewGen Strategies and Solutions Page 3 of 4 1/12/2026 Schedule 1 Draft City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Baseline Test Year Line 2024 2024 2025 Test Inflation No. Description Budget Projection Budget Adjustments Year Factor Notes 123 602-5820-582.69-10/OTHER DEBT SERVICE / OTHER DEBT SVC CHARGES 200 100 100 100 None 124 Total Debt Service 6,042 $ 5,942 $ 5,942 $ - $ 5,942$ 125 OTHER FINANCING USES (Shop Maintenance Charges) 126 90-OTHER FINANCING USES 127 602-5920-592.90-20/OTHER FINANCING USES / TRANSFER TO OTHER FUNDS 247,636 $ 271,508 $ 315,626 $ 315,626 $ General 128 Total Other Financial Uses 247,636 $ 271,508 $ 315,626 $ - $ 315,626$ 129 Total Expenses 6,893,418 $ 7,190,891 $ 7,497,588 $ (547,009) $ 6,950,579 $ 130 Revenues 131 REVENUES 132 Special Assessment-Oth - $ - $ - $ - $ None 133 Federal Grants - - - - None 134 Recycling Grant (100,000) (100,500) (100,500) (100,500) None 135 3rd Party Disposal (660,000) (500,000) (500,000) 500,000 - None D 136 WLSSD Disposal (4,411,602) (4,545,919) (4,656,036) 4,656,036 - None D 137 WWTP Sludge/Compost Overs - - - - None 138 Garbage Fee (970,095) (970,095) (970,095) 970,095 - None D 139 Recycling Fee (403,200) (403,200) (414,330) 414,330 - None D 140 DEMO - - - - None 141 Sewer Sludge (141,250) (142,500) (143,750) 143,750 - None D 142 Interest Revenue - (216,982) (223,492) 173,462 (50,030) Interest E 143 Rent-Extra Containers - - - - None 144 Property Sales/ Auction Sales - - - - None 145 Insurance Rebates - - - - None 146 Ins. Recovery/Prop/Veh/Equip - - - - None 147 Other Misc. Revenue (32,000) (32,640) (33,293) (33,293) None 148 Carbon Credits (50,000) (100,000) (50,000) (50,000) None 149 Total Revenues (6,768,147) $ (7,011,836) $ (7,091,496) $ 6,857,673 $ (233,823) $ 150 Net Revenue Requirement 125,271 $ 179,055 $ 406,092 $ 6,310,664$ 6,716,756 $ Notes: A. Depreciation expense on line 31 has been adjusted out and substituted with an amortized annual equipment replacement cost sh own in line 32. B. Additional closure/post-closure spending costs in FY 2025 have been adjusted out to reflect standard annual closure/post-closure expenditures. C. Depreciation expense on line 85 has been adjusted out and substituted with an amortized annual equipment replacement cost sh own in line 90 and annualized landfill cell development costs shown in line 91. D. Revenue generated from monthly residential fees and landfill tonna ge fees have been adjusted out in order to determine the net revenue requirement of these services. E. Adjusted to remove interest associated with restricted cash that will be used towards closure/post-closure care costs and will not be used to offset the revenue requirement. Prepared by NewGen Strategies and Solutions Page 4 of 4 1/12/2026 DRAFT Schedule 2 City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Baseline Residential Garbage Cost of Service Line Test Year No. FY 2025 1 Direct Cost 2 Residential Garbage Collection 868,321 $ 3 Indirect Cost 4 Administration 73,575 $ 5 Spring/Fall Clean-up 23,550 6 Indirect Cost Subtotal 97,125 $ 7 Disposal Costs 397,806 $ 8 Total Residential Garbage Collection Costs 1,363,252$ 9 Billing Units 10 Residential Customers 8,714 11 Extra Carts 1,297 12 Commercial Cart Customers 469 13 Commercial Extra Carts 647 14 Direct Cost per Month 6.50 $ 15 Indirect Cost per Month 0.88 $ 16 Disposal Cost per Month 17 Total Carts 11,127 18 Weekly Disposal (gallons) 1,068,192 19 Monthly Disposal (gallons) 4,628,832 20 Disposal Cost per Gallon per Month 0.03 21 Cart Collection Monthly Cost of Service 22 Cart Customers 10.36 $ 23 Extra Carts 9.48 $ Prepared by NewGen Strategies and Solutions, LLC 1/12/2026 Page 1 of 1 DRAFT Schedule 3 City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Residential Recycling Cost of Service Line Test Year No. FY 2025 1 Direct Costs 2 Residential Recycling 484,300$ 3 Indirect Costs 4 Administration 41,036$ 5 Disposal Costs - $ 6 Total Residential Recycling Costs 525,336$ 7 Billing Units 8 Recycling Customers 9,865 9 Monthly Recycling Cost of Service 4.44 $ Prepared by NewGen Strategies and Solutions, LLC 1/12/2026 Page 1 of 1 DRAFT Schedule 4 City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Baseline Landfill Cost of Service Line Test Year No. FY 2025 1 Direct Cost 2 Landfill Refuse 4,807,631 $ 3 Indirect Cost 4 Administration 407,364 $ 5 Brush Grinding - 6 Mattresses 4,090 7 Tires 3,444 8 Leaves - 9 E-Waste 3,444 10 HHW - 11 Indirect Cost Subtotal 418,343 $ 12 Total Landfill Cost 5,225,974 $ 13 Tonnage 14 MSW - WI (City) 9,542 15 MSW - WI (non-City) 6,361 16 MSW - MN 101,196 17 Demolition - MN 5,100 18 Demolition - WI 308 19 WWTP Sludge - MN - 20 WWTP Sludge - WI 2,847 21 Drop off - MN - 22 Drop off - WI - 23 Tires - 24 Fee Exempt Waste Used for Cover - 25 Contam. Soil Used for Cover - 26 Non-Profit - 27 Total Tonnage 125,356 28 Disposal Cost per Ton 41.69 $ 29 Disposal Cost LESS $13 Recycling Fee 28.69 $ 30 Percent of City Garbage Tons 7.61% 31 Disposal Cost Allocated to Residential Garbage 397,806 $ 32 Disposal Cost Allocated to Remaining Customers 4,828,168 $ Prepared by NewGen Strategies and Solutions, LLC 1/12/2026 Page 1 of 1 DRAFT Schedule 5 City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Over/(Under) at Proposed Rates - Haul to WLSSD Line Year 1 Year 2 Year 3 Year 4 Year 5 No. FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Garbage Collection 2 1,262,315$ 2,037,187$ 2,099,674$ 2,164,047$ 2,230,365$ 3 4 758,118$ 1,542,378$ 1,646,946$ 1,725,372$ 1,725,372$ 5 112,839 229,569 245,133 256,806 256,806 6 50,652 102,992 109,746 114,811 114,811 7 69,876 142,081 151,398 158,386 158,386 8 991,485$ 2,017,021$ 2,153,223$ 2,255,375$ 2,255,375$ 9 (270,830)$ (20,167)$ 53,549$ 91,328$ 25,010$ 10 Garbage Revenue Requirement Garbage Revenue Residential Cart Customers Residential Extra Carts Commercial Cart Customers Commercial Extra Carts Total Garbage Collection Revenue Over/(Under) at Proposed Rates Cumulative Over/(Under) at Proposed Rates (556,629)$ (576,796)$ (523,247)$ (431,919)$ (406,909)$ 11 Residential Recycling Collection 12 Residential Recycling Revenue Requirement 570,463$ 635,621 $ 658,873 $ 682,816 $ 707,470 $ 13 Residential Recycling Revenue 414,330 $ 591,900 $ 651,090 $ 710,280 $ 710,280 $ 14 Over/(Under) at Proposed Rates (156,133)$ (43,721)$ (7,783)$ 27,464$ 2,810$ 15 Cumulative Over/(Under) at Proposed Rates (278,918)$ (322,640)$ (330,422)$ (302,958)$ (300,148)$ 16 Landfill 17 Landfill Revenue Requirement 2,897,095 $ - $ -$ -$ - $ 18 Landfill Revenue Requirement LESS Allocated Disposal Cost 2,676,565$ - $ -$ -$ - $ 19 Landfill Revenue 20 Wisconsin Gate Tonnage 485,348$ - $ -$ -$ - $ 21 MN Tonnage 1,681,085$ - $ -$ -$ - $ 22 $13 Recycling Fee 814,646$ - $ -$ -$ - $ 23 Total Landfill Revenue 2,981,078$ - $ -$ -$ - $ 24 Over/(Under) at Proposed Rates 304,513$ - $ -$ -$ - $ 25 Cumulative Over/(Under) at Proposed Rates 304,513$ 304,513 $ 304,513 $ 304,513 $ 304,513 $ 26 Total Revenue Requirement 4,509,343 $ 2,672,809 $ 2,758,547 $ 2,846,863 $ 2,937,835 $ 27 Total Revenues 4,386,893 $ 2,608,921 $ 2,804,313 $ 2,965,655 $ 2,965,655 $ 28 Total Over/(Under) at Proposed Rates (122,450)$ (63,888)$ 45,766$ 118,792$ 27,820$ 29 Total Cumulative Over/(Under) at Proposed Rates (122,450)$ (186,338)$ (140,572)$ (21,779)$ 6,041$ Prepared by NewGen Strategies and Solutions, LLC 1/15/2026 Page 1 of 1 DRAFT Schedule 6 City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Reserves Under Proposed Rates - Haul to WLSSD Line Year 1 Year 2 Year 3 Year 4 Year 5 No FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Unrestricted Cash Reserve 2 Beginning Balance 2,880,313$ 2,938,192$ 661,527 $ 901,139 $ 1,220,911$ 3 Over/(Under) at Proposed Rates (122,450) (63,888) 45,766 118,792 27,820 4 Reserve Contributions 5 Collection Replacement 180,329 186,965 193,846 200,979 208,375 6 Landfill Equipment Replacement - - - - - 7 Annualized Landfill Development - - - - - 8 Closure/Post-Closure Contribution - - - - - 9 Cash Capital Outlays - - - - (850,000) 10 Transfer to Restricted Cash (2,399,742) $ Transfer from Restricted Cash - $ 11 Ending Balance 2,938,192 $ 661,527 $ 901,139 $ 1,220,911 $ 607,106 $ 12 Restricted Cash Reserve 13 Beginning Balance 10,546,723 $ 9,601,468 $ 5,001,210 $ 5,026,422 $ 5,047,810 $ 14 Funding Additions 173,462 174,085 174,589 15 Transfers from Unrestricted Cash - 2,399,742 - - - Transfers to Unrestricted Cash - 16 Uses (Capping and Long-Term Care) (945,255) (7,000,000) (148,250) (152,698) (157,278) 17 Ending Balance 9,601,468 $ 5,001,210 $ 5,026,422 $ 5,047,810 $ 5,065,120 $ Prepared by NewGen Strategies and Solutions, LLC 1/12/2026 Page 1 of 1 DRAFT Schedule 7 City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Over/(Under) at Proposed Rates - Reduced Tonnage Scenario 1 Line Year 1 Year 2 Year 3 Year 4 Year 5 No. FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Garbage Collection 2 1,430,301$ 1,946,435 $ 2,001,400 $ 2,058,007 $ 2,230,365 $ 3 4 758,118$ 1,490,094$ 1,594,662 $ 1,699,230 $ 1,803,798 $ 5 112,839 221,787 237,351 252,915 268,479 6 50,652 99,616 106,369 113,123 119,876 7 69,876 137,423 146,740 156,056 165,373 8 991,485$ 1,948,919$ 2,085,122 $ 2,221,324 $ 2,357,527 $ 9 (438,816)$ 2,484$ 83,722 $ 163,317$ 127,162$ 10 Garbage Revenue Requirement Garbage Revenue Residential Cart Customers Residential Extra Carts Commercial Cart Customers Commercial Extra Carts Total Garbage Collection Revenue Over/(Under) at Proposed Rates Cumulative Over/(Under) at Proposed Rates (724,614)$ (722,130)$ (638,408)$ (475,091)$ (347,929)$ 11 Residential Recycling Collection 12 Residential Recycling Revenue Requirement 570,789 $ 584,151 $ 605,423 $ 627,334 $ 707,470$ 13 Residential Recycling Revenue 414,330$ 591,900 $ 651,090 $ 710,280 $ 710,280$ 14 Over/(Under) at Proposed Rates (156,459)$ 7,749$ 45,667 $ 82,946 $ 2,810 $ 15 Cumulative Over/(Under) at Proposed Rates (279,244)$ (271,495)$ (225,828)$ (142,882)$ (140,072)$ 16 Landfill 17 Landfill Revenue Requirement 2,877,683 $ 1,503,001 $ 1,539,591 $ 1,577,199 $ -$ 18 Landfill Revenue Requirement LESS Allocated Disposal Cost 2,489,749$ 618,350$ 633,404 $ 648,876$ -$ 19 Landfill Revenue 20 Wisconsin Gate Tonnage 412,753$ 440,205 $ 453,544 $ 466,884$ -$ 21 MN Tonnage 1,681,085$ -$ - $ - $ - $ 22 $13 Recycling Fee 796,141$ 86,707$ 86,707 $ 86,707 $ - $ 23 Total Landfill Revenue 2,889,979$ 526,912$ 540,251 $ 553,591$ -$ 24 Over/(Under) at Proposed Rates 400,229$ (91,439)$ (93,153)$ (95,285)$ -$ 25 Cumulative Over/(Under) at Proposed Rates 400,229$ 308,791 $ 215,638 $ 120,353 $ 120,353$ 26 Total Revenue Requirement 4,490,839$ 3,148,936 $ 3,240,227 $ 3,334,218 $ 2,937,835 $ 27 Total Revenues 4,295,794$ 3,067,731 $ 3,276,463 $ 3,485,195 $ 3,067,807 $ 28 Total Over/(Under) at Proposed Rates (195,045)$ (81,205)$ 36,236$ 150,977$ 129,972$ 29 Total Cumulative Over/(Under) at Proposed Rates (195,045)$ (276,250)$ (240,013)$ (89,036)$ 40,936$ Prepared by NewGen Strategies and Solutions, LLC 1/15/2026 Page 1 of 1 DRAFT Schedule 8 City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Reserves under Proposed Rates - Reduced Tonnage Scenario 1 Line Year 1 Year 2 Year 3 Year 4 Year 5 No FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Unrestricted Cash Reserve 2 Beginning Balance 2,880,313$ 2,865,597$ 571,616 $ 801,698 $ 1,153,654$ 3 Over/(Under) at Proposed Rates (195,045) (81,205) 36,236 150,977 129,972 4 Reserve Contributions 5 Collection Replacement 180,329 186,965 193,846 200,979 208,375 6 Landfill Equipment Replacement - - - - - 7 Annualized Landfill Development - - - - - 8 Closure/Post-Closure Contribution - - - - - 9 Cash Capital Outlays - - - - (850,000) 10 Transfer to Restricted Cash (2,399,742) $ Transfer from Restricted Cash - $ 11 Ending Balance 2,865,597 $ 571,616 $ 801,698 $ 1,153,654 $ 642,001 $ 12 Restricted Cash Reserve 13 Beginning Balance 10,546,723 $ 9,601,468 $ 5,001,210 $ 5,026,422 $ 5,047,810 $ 14 Funding Additions 173,462 174,085 174,589 15 Transfers from Unrestricted Cash - 2,399,742 - - - Transfers to Unrestricted Cash - 16 Uses (Capping and Long-Term Care) (945,255) (7,000,000) (148,250) (152,698) (157,278) 17 Ending Balance 9,601,468 $ 5,001,210 $ 5,026,422 $ 5,047,810 $ 5,065,120 $ Prepared by NewGen Strategies and Solutions, LLC 1/12/2026 Page 1 of 1 DRAFT Schedule 9 City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Over/(Under) at Proposed Rates - Reduced Tonnage Scenario 2 Line Year 1 Year 2 Year 3 Year 4 Year 5 No. FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Garbage Collection 2 1,430,301$ 2,143,124 $ 2,203,659 $ 2,265,992 $ 2,230,365 $ 3 4 758,118$ 1,594,662$ 1,725,372 $ 1,829,940 $ 1,934,508 $ 5 112,839 237,351 256,806 272,370 287,934 6 50,652 106,369 114,811 121,565 128,318 7 69,876 146,740 158,386 167,702 177,019 8 991,485$ 2,085,122$ 2,255,375 $ 2,391,577 $ 2,527,780 $ 9 (438,816)$ (58,003)$ 51,715$ 125,586$ 297,415$ 10 Garbage Revenue Requirement Garbage Revenue Residential Cart Customers Residential Extra Carts Commercial Cart Customers Commercial Extra Carts Total Garbage Collection Revenue Over/(Under) at Proposed Rates Cumulative Over/(Under) at Proposed Rates (724,614)$ (782,617)$ (730,901)$ (605,316)$ (307,901)$ 11 Residential Recycling Collection 12 Residential Recycling Revenue Requirement 570,789 $ 585,182 $ 606,473 $ 628,403 $ 707,470$ 13 Residential Recycling Revenue 414,330$ 591,900 $ 651,090 $ 710,280 $ 710,280$ 14 Over/(Under) at Proposed Rates (156,459)$ 6,718$ 44,617 $ 81,877 $ 2,810 $ 15 Cumulative Over/(Under) at Proposed Rates (279,244)$ (272,526)$ (227,909)$ (146,032)$ (143,222)$ 16 Landfill 17 Landfill Revenue Requirement 2,877,683 $ 1,456,786 $ 1,493,333 $ 1,530,898 $ -$ 18 Landfill Revenue Requirement LESS Allocated Disposal Cost 2,489,749$ 377,276$ 386,741 $ 396,470$ -$ 19 Landfill Revenue 20 Wisconsin Gate Tonnage 412,753$ 220,102 $ 226,772 $ 233,442$ -$ 21 MN Tonnage 1,681,085$ -$ - $ - $ - $ 22 $13 Recycling Fee 796,141$ 43,354$ 43,354 $ 43,354 $ - $ 23 Total Landfill Revenue 2,889,979$ 263,456$ 270,126 $ 276,795$ -$ 24 Over/(Under) at Proposed Rates 400,229$ (113,820)$ (116,615)$ (119,674)$ -$ 25 Cumulative Over/(Under) at Proposed Rates 400,229$ 286,409 $ 169,794 $ 50,120$ 50,120 $ 26 Total Revenue Requirement 4,490,839$ 3,105,583 $ 3,196,873 $ 3,290,864 $ 2,937,835 $ 27 Total Revenues 4,295,794$ 2,940,478 $ 3,176,590 $ 3,378,653 $ 3,238,060 $ 28 Total Over/(Under) at Proposed Rates (195,045)$ (165,105)$ (20,283)$ 87,788$ 300,225$ 29 Total Cumulative Over/(Under) at Proposed Rates (195,045)$ (360,150)$ (380,433)$ (292,644)$ 7,581$ Prepared by NewGen Strategies and Solutions, LLC 1/15/2026 Page 1 of 1 DRAFT Schedule 10 City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Reserves under Proposed Rates - Reduced Tonnage Scenario 2 Line Year 1 Year 2 Year 3 Year 4 Year 5 No FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Unrestricted Cash Reserve 2 Beginning Balance 2,880,313$ 2,865,597$ 487,716 $ 661,278 $ 950,046 $ 3 Over/(Under) at Proposed Rates (195,045) (165,105) (20,283) 87,788 300,225 4 Reserve Contributions 5 Collection Replacement 180,329 186,965 193,846 200,979 208,375 6 Landfill Equipment Replacement - - - - - 7 Annualized Landfill Development - - - - - 8 Closure/Post-Closure Contribution - - - - - 9 Cash Capital Outlays - - - - (850,000) 10 Transfer to Restricted Cash (2,399,742) $ Transfer from Restricted Cash - $ 11 Ending Balance 2,865,597 $ 487,716 $ 661,278 $ 950,046 $ 608,646 $ 12 Restricted Cash Reserve 13 Beginning Balance 10,546,723 $ 9,601,468 $ 5,001,210 $ 5,026,422 $ 5,047,810 $ 14 Funding Additions 173,462 174,085 174,589 15 Transfers from Unrestricted Cash - 2,399,742 - - - Transfers to Unrestricted Cash - 16 Uses (Capping and Long-Term Care) (945,255) (7,000,000) (148,250) (152,698) (157,278) 17 Ending Balance 9,601,468 $ 5,001,210 $ 5,026,422 $ 5,047,810 $ 5,065,120 $ Prepared by NewGen Strategies and Solutions, LLC 1/12/2026 Page 1 of 1 DRAFT Schedule 11 City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Over/(Under) at Proposed Rates - Reduced Tonnage Scenario 3 Line Year 1 Year 2 Year 3 Year 4 Year 5 No. FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Garbage Collection 2 1,430,301$ 2,475,982 $ 2,545,964 $ 2,618,007$ 2,230,365$ 3 4 758,118 $ 1,803,798$ 1,856,082 $ 1,960,650$ 1,960,650$ 5 112,839 268,479 276,261 291,825 291,825 6 50,652 120,439 123,816 130,570 130,570 7 69,876 166,150 170,808 180,125 180,125 8 991,485 $ 2,358,866$ 2,426,967 $ 2,563,169$ 2,563,169$ 9 (438,816)$ (117,116)$ (118,997)$ (54,837)$ 332,805 $ 10 Garbage Revenue Requirement Garbage Revenue Residential Cart Customers Residential Extra Carts Commercial Cart Customers Commercial Extra Carts Total Garbage Collection Revenue Over/(Under) at Proposed Rates Cumulative Over/(Under) at Proposed Rates (724,614)$ (841,731)$ (960,728)$ (1,015,565)$ (682,761)$ 11 Residential Recycling Collection 12 Residential Recycling Revenue Requirement 570,789 $ 586,247 $ 607,556 $ 629,504$ 707,470 $ 13 Residential Recycling Revenue 414,330 $ 591,900 $ 651,090 $ 710,280$ 710,280 $ 14 Over/(Under) at Proposed Rates (156,459)$ 5,653 $ 43,534 $ 80,776$ 2,810 $ 15 Cumulative Over/(Under) at Proposed Rates (279,244)$ (273,591)$ (230,057)$ (149,281)$ (146,471)$ 16 Landfill 17 Landfill Revenue Requirement 2,877,683 $ 1,410,478 $ 1,446,983 $ 1,484,508$ - $ 18 Landfill Revenue Requirement LESS Allocated Disposal Cost 2,489,749$ -$ - $ - $ - $ 19 Landfill Revenue 20 Wisconsin Gate Tonnage 412,753 $ - $ -$ -$ - $ 21 MN Tonnage 1,681,085$ -$ -$ -$ - $ 22 $13 Recycling Fee 796,141 $ - $ -$ -$ - $ 23 Total Landfill Revenue 2,889,979$ -$ -$ -$ - $ 24 Over/(Under) at Proposed Rates 400,229 $ - $ -$ -$ - $ 25 Cumulative Over/(Under) at Proposed Rates 400,229 $ 400,229 $ 400,229 $ 400,229$ 400,229 $ 26 Total Revenue Requirement 4,490,839$ 3,062,229 $ 3,153,520 $ 3,247,511$ 2,937,835$ 27 Total Revenues 4,295,794$ 2,950,766 $ 3,078,057 $ 3,273,449$ 3,273,449$ 28 Total Over/(Under) at Proposed Rates (195,045)$ (111,463)$ (75,463)$ 25,939$ 335,615 $ 29 Total Cumulative Over/(Under) at Proposed Rates (195,045)$ (306,508)$ (381,971)$ (356,032)$ (20,418)$ Prepared by NewGen Strategies and Solutions, LLC 1/15/2026 Page 1 of 1 DRAFT Schedule 12 City of Superior, Wisconsin Solid Waste Cost of Service and Rate Design Study Reserves Under Proposed Rates - Reduced Tonnage Scenario 3 Line Year 1 Year 2 Year 3 Year 4 Year 5 No FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Unrestricted Cash Reserve 2 Beginning Balance 2,880,313$ 2,865,597$ 541,357 $ 659,740 $ 886,658 $ 3 Over/(Under) at Proposed Rates (195,045) (111,463) (75,463) 25,939 335,615 4 Reserve Contributions 5 Collection Replacement 180,329 186,965 193,846 200,979 208,375 6 Landfill Equipment Replacement - - - - - 7 Annualized Landfill Development - - - - - 8 Closure/Post-Closure Contribution - - - - - 9 Cash Capital Outlays - - - - (850,000) 10 Transfer to Restricted Cash (2,399,742) $ Transfer from Restricted Cash - $ 11 Ending Balance 2,865,597 $ 541,357 $ 659,740 $ 886,658 $ 580,648 $ 12 Restricted Cash Reserve 13 Beginning Balance 10,546,723 $ 9,601,468 $ 5,001,210 $ 5,026,422 $ 5,047,810 $ 14 Funding Additions 173,462 174,085 174,589 15 Transfers from Unrestricted Cash - 2,399,742 - - - Transfers to Unrestricted Cash - 16 Uses (Capping and Long-Term Care) (945,255) (7,000,000) (148,250) (152,698) (157,278) 17 Ending Balance 9,601,468 $ 5,001,210 $ 5,026,422 $ 5,047,810 $ 5,065,120 $ Prepared by NewGen Strategies and Solutions, LLC 1/12/2026 Page 1 of 1 Seth Cunningham ,Principal 190 US Route 1, #347 | Falmouth, ME 04105 Email: scunningham@newgenstrategies.net Phone: (512) 994-2165 www.newgenstrategies.net To: Finance Committee, Finance Director, City of Superior From: Councilor Garner Moffat Date: July 28, 2026 Subject: Discussion Request for August 2026 – Property Tax Transparency for State-Mandated School Choice Funding Purpose I respectfully request that the Finance Committee place the following item on the August agenda for Discussion: Property Tax Transparency – Displaying State-Mandated Private School Choice and Independent Charter School Funding on Property Tax Statements Background 1. Wisconsin law requires local school districts to levy property taxes that fund portions of the state's Private School Choice Program and Independent Charter School Program. 2. Most property owners receive a property tax statement showing the total school district levy but are not provided with information identifying the portion of that levy attributable to these state-mandated programs. 3. Several Wisconsin municipalities have begun providing this information to taxpayers. Green Bay has added voucher funding information directly to property tax statements, and Eau Claire is implementing an informational insert with tax bills. 4. Providing taxpayers with additional factual information improves transparency, increases public understanding of Wisconsin's property tax system, and helps residents better understand how local property taxes are allocated. 5. If feasible, Superior should consider providing similar information through the annual property tax statement while also directing taxpayers to a webpage containing additional explanation, historical information, and frequently asked questions. Requested Discussion To assist the committee in determining the most effective implementation strategy, I request staff provide information regarding the following: 1. How are property tax statements produced for City of Superior taxpayers, and what role do the City of Superior, Douglas County Treasurer, and any third-party vendors play in the process? 2. What options are available to include transparency information with annual property tax statements, including: ○ A notation printed directly on the statement; ○ An informational insert; ○ A QR code linking to a City webpage; or ○ Another recommended approach. 3. What administrative, software, or printing costs would be associated with each option? 4. What coordination would be required with Douglas County, the Superior School District, or other governmental entities? 5. What action would ultimately be required by the City Council to implement this change? Anticipated Desired Outcome Following discussion and staff recommendations, I anticipate bringing forward a future draft resolution directing implementation of a property tax transparency initiative to the committee for review and approval that includes: ● A brief notation on annual property tax statements identifying the amount of the school levy attributable to state-mandated Private School Choice and Independent Charter School funding; and ● A QR code or web address directing taxpayers to a City webpage providing additional explanation, historical data, and frequently asked questions regarding these state-mandated levies. With thanks, -Garner Moffat Superior City Council District 3 1 GRANT APPLICATION PROGRAM YEAR 2026 APPLICATION DEADLINE: The City understands that not every question will apply to all groups, especially those requesting less than $1,000. Please indicate “Not Applicable” for any question that does not apply to your organization 1. About your organization Name of Organization: Address: Mailing address (if different from above): Main contact person: Phone(s): Email address: Do you have a board of directors? If so please attach a separate sheet listing board members Yes No Is your organization a non-profit? Non-profits, please list your EIN number Yes No EIN #: Please share your organization’s mission: Please share your organization’s vision: Describe your organization’s membership. Who does your organization serve? If your organization is hosting an event and looking for marketing funds, please consider applying for the Tourism Development Commission Grant located at: http://www.ci.superior.wi.us/ DocumentCenter/View/14269/Tourism-Development-Commission-Grant-Application 2 Describe what opportunities your organization offers. How many participants did your organization serve last year? How many participants do you anticipate serving this year? What percentage of your participants are City of Superior residents? Does your organization conduct fundraisers? If yes, please describe your fundraising activities for the last year, funds raised and your fundraising goals for this year. List any other grants and amounts received by your organization last year, along with any grants that you anticipate receiving this year. Does your organization charge a registration fee for your program/event? Please indicate the amount of the fee(s). What does your organization do to help offset fees for participants that might not be able to afford the fees? What does your organization do to enhance our community? How have you partnered with the City of Superior in previous years? 3 How does your organization incorporate equity? (Example: Diverse board members, partnerships, broad representation in advertising materials, but not "It's free," or " Everyone is welcome.") How does your organization incorporate technology? (Example: digital registration, electronics/apps that reduce costs but more than "It's on Facebook.") How does your organization incorporate environmental sustainability? (Example: efforts to reduce paper, CO2 emissions, single use plastics. Promotes compostable materials, walking to event, etc.) 4 Grant Information Please list the grant amount your organization is requesting. Is this grant being requested for a one-time event or for ongoing programming? Please explain. How will your organization disperse the grant monies being requested? (i.e. what costs will you use the grant for)? Did your organization receive a grant from the City of Superior last year? Describe how the grant money was used. If you received a grant from the City of Superior last year and were not able to use it all due to COVID, how do you plan to use that money along with a potential grant for 2021? How will your organization recognize the City of Superior if grant funds are received? (i.e. City logo on flyers, verbal recognition at events, etc. Attach any examples from previous years). 5 2. Program/Event Budget Summary (for most recent season) Earned Revenue $ amount Expenditures $ amount Admissions Salaries Memberships Office/administration Workshops/training Marketing/publicity Food/concessions Equipment Grants/donations Transportation Fundraisers Supplies Volunteer Hours (X $15 hr.) Insurance In-Kind Contributions (please specify) TOTAL TOTAL  Please include your organizations Profit & Loss financial statements from the previous three years along with your most recent bank statement. (For all applicants requesting $2500 or more)  Please include a W-9 form with your application. I, the undersigned, certify that the information provided in and with this statement is true and accurate. Submitted by (signature):_________________________________________ Printed name: _________________________________ Title: __________________________________ Date: ________________________________ Other (specify below) Collections expense $531 Depreciation and Amortization $12,939 Exhibit expense $174 Fees/memberships/dues $867 Payroll tax expenses $3,335 Postage/mailing services $818 Professional services $5,578 Repairs and maintenance $15,166 Security $571 Other (specify below) Research $290 Gift shop sales $521 Interest income $4,927 Sales of product income $154 Capital gains $763 ERTC + CC Cashback $2,633 Telephone and Internet $2,245 Travel and meetings $1,975 Uncategorized expenses $1,202 Utilities $7,670 City of Superior Grant Application for Douglas County Historical Society Additional Responses Please share your organization’s vision: DCHS strives to be a leader in preserving history, both through the physical care of historic resources and the dissemination of knowledge. Our vision is to be a sustainable public research resource for our current membership while also promoting community outreach by hosting events, exhibitions and engaging with the public. Describe your organization’s membership. Who does your organization serve? The Douglas County Historical Society (DCHS) represents the whole community of Douglas County. We are a key resource for individuals and organizations conducting genealogical or other research. We offer free admission for all to our museum. We greet visitors from the Twin Ports community as well as tourists interested in learning about the area. We provide private guided tours to school groups from elementary to the collegiate level from Northern Wisconsin. In addition to visitors, we have sustaining members who subscribe to annual memberships. Finally, our collection serves the wider community as an irreplaceable representation of our shared past. Genealogists, local property owners, and researchers are just a portion of those who rely on our collection as an essential resource for understanding the area’s history. Describe what opportunities your organization offers. We provide free admission (with optional complimentary guided tour) to our museum in Superior, WI, which is open Thurs-Sat, with additional availability by appointment outside of those hours. We are also a rich archival resource. We fulfill research requests for members of the public looking into family history, local business owners curious about the history of their building, students of all ages working on school projects and more. DCHS holds various events (performances, art installations, etc.), often in collaboration with outside organizations and artists. We also have reciprocal relationships with local history organizations, like the Fairlawn Mansion, which creates opportunities for joint events (i.e. providing items for an exhibit and assisting with garnering a temporary liquor license for "A Very Victorian Christmas" event. How many participants did your organization serve last year? We had 131 active members in 2025. We recorded 226 visitors in our logbook, though this doesn't include those who came for a special event. We are now tracking attendance at our events, including a manual head-count and sign-in sheet to collect names, addresses, and contact information. We also reach 3,733 Facebook followers. How many participants do you anticipate serving this year? We hope to increase our membership to ~155 members (10% increase). We are also launching an Instagram and LinkedIn profile to increase engagement, which we hope will create 100 users across both platforms. We hope to see ~1000 visitors through special programming (bimonthly events, exhibits, and fundraisers). What percentage of your participants are City of Superior residents? 45% of our DCHS Members reside in the City of Superior. ~12% of our museum visitors in 2025 resided in Superior, WI. This year, we will begin to ask our event participants to sign-in, so we can have more reliable data from programming. Our Board of Directors is comprised of passionate area experts, with the majority living in Superior. Whether our visitors are from Superior, Douglas County, the Twin Ports, or further away, they all walk away with a better understanding and deeper appreciation for our city's history. Does your organization conduct fundraisers? If yes, please describe your fundraising activities for the last year, funds raised and your fundraising goals for this year. DCHS conducts fundraisers to meet our financial goals while implementing our mission. We host an annual golf tournament at the Nemadji Golf Course, which net $10,850 in 2025 through donations, sponsorships, and registration fees. We also operate a gift shop both in-person and through our website, which net $521 in 2025. After spending much of 2025 rebuilding and planning for the future, we will now host regular events in our Main Hall either independently, or in collaboration with local organizations/artists. We are currently establishing a fund development plan to help with the long-term growth of the organization. List any other grants and amounts received by your organization last year, along with any grants that you anticipate receiving this year. We requested and received $30,000 from the City of Superior at the end of 2025. We also received a Superior Public Art Grant of $10,000 to restore our iconic Palace Theater Mural, which covered materials and artist fees for the same artist who originally painted the mural over 20 years ago. The Superior Public Art Grant also supported the artist Susanna Gaunt, who displayed an exhibit in our Main Hall, reaching many new visitors. We received $10,000 in grant funding from Douglas County, which is down from our typical $15,000 annual allocation. We anticipate further reductions in the future. Does your organization charge a registration fee for your program/event? Please indicate the amount of the fee(s). What does your organization do to help offset fees for participants that might not be able to afford the fees? We do not charge admission fees to access our museum. This removes financial barriers and ensures that everyone can engage with our community's history. The “free museum” model encourages more donations, allowing visitors to give what works for them. Throughout the year, DCHS offers both free events as well as admission based programming. Some events are structured with a suggested donation admission so participants can contribute at a level of their choosing. We also offer a range of optional membership levels for those who would like to further support our organization and receive corresponding benefits. To help keep event costs low, DCHS relies on a dedicated team of volunteers, whose service significantly offsets our expenses. What does your organization do to enhance our community? DCHS enhances our community by preserving, interpreting, and sharing the rich history of Superior and Douglas County. Our museum, open three days a week with free admission, offers guided tours that make local history accessible to everyone. We are stewards of a diverse collection of artifacts and archival materials that document the people, industries, and events that built our community. We honor this collection by creating new exhibits and referring to items/archives for research, both internal and external. We also collaborate with local artists, educators, and organizations to host events that celebrate regional creativity and heritage. These partnerships bring history to life and strengthen community pride. By preserving the past and engaging people of all backgrounds in local stories, we help foster a deeper sense of belonging and identity throughout the community. How have you partnered with the City of Superior in previous years? Because our mission is to preserve and steward the history of Douglas County, which includes the City of Superior, it is paramount that we have a supportive, reciprocal partnership. The city has offered continued annual support to DCHS since 2014, which has been integral in our operations budget. DCHS houses thousands of city records, directories, tax documents, maps, blueprints, as well as 3D objects that tell the history of Superior. We preserve these items and interpret their stories through research requests, exhibits, public outreach, and continued digitization efforts. This upholds the legacy of our area and encourages civic pride. We are a collaborative partner with Superior Historic Properties, participating in the annual Fairlawn Ice Cream Social and 2025 holiday event by providing a temporary liquor license, as well as dozens of items for an interactive exhibit at the Fairlawn Mansion. We have also collaborated with the Library, assisting with digitization and research projects. We hope to build on these partnerships for years to come. How does your organization incorporate equity? (Example: Diverse board members, partnerships, broad representation in advertising materials, but not "It's free," or " Everyone is welcome.") By offering free admission, we eliminate financial barriers to tour the museum. We also create exhibits and outreach materials focused on previously underrepresented populations. As we design new exhibits, we try to cover a variety of interests and topics to engage the community. For example, we recently showed an exhibit regarding the history of Women's Fashion for Women's History Month, which had a free accompanying "History Talk" event. We are working with the Wisconsin Historical Society to build relationships with local Indigenous communities to learn from them about the Native American objects we have in our collection as part of the NAGRPRA (Native American Graves Repatriation Act). How does your organization incorporate technology? (Example: digital registration, electronics/apps that reduce costs but more than "It's on Facebook.") We utilize several digital services to enhance our customer/visitor experience. We have a Wordpress website that supports virtual membership registration and payment as well as a digital gift shop. We utilize social media, mainly Facebook though we will be expanding to Instagram and LinkedIn in 2026, to share historic information as well as promote events and exhibitions. Internally, we are working on a multi-year effort to digitize our collection paperwork. This will exponentially improve the search-ability of our collection, making it a more functional resource. We have a high-resolution scanner we use with archival materials to create digital backups of these unique items as well as a state of the art microfilm scanner that ensures hundreds of reels of microfilm (historic newspapers) are accessible. We offer scanning services to other historical societies and individuals who need access to a high-quality scanner. We are also developing a digital data storage plan to better protect our digital assets. How does your organization incorporate environmental sustainability? (Example: efforts to reduce paper, CO2 emissions, single use plastics. Promotes compostable materials, walking to event, etc.) As a historic preservation organization, sustainability is built into our work; maintaining and reusing historic resources naturally reduces waste and the need for new materials. Our small facility generates little waste, prioritizing digital communication to cut down on paper, and reusing archival and exhibit materials whenever possible. We also use minimal power, conserve energy through LED lighting, and use mindful climate control. Please list the grant amount your organization is requesting. $40,000 Is this grant being requested for a one-time event or for ongoing programming? Please explain. This funding will support ongoing programming at DCHS, stabilize operations, and grow the capacity of our organization. By investing in our ongoing operations, including staff and program development, we will build a stable foundation for long-term impact. How will your organization disperse the grant monies being requested? (i.e. what costs will you use the grant for)? This funding will support our long-term growth and stability. Our organization has been collecting objects and archival records for over 100 years. This collection is an essential asset for not only DCHS, but also our surrounding community as an irreplaceable resource. Over the years, several dedicated staff and volunteers have contributed to organization, record keeping, and storage of these items. Presently, we have partially digitized our object records and collection items. With part of this funding, we will create an internship program for two individuals; a Collection Intern and a Digital Archive Intern. The Museum Manager will train and oversee their progress. This program will be essential for reconciling our collection data, preserving information with a digital back-up, and creating an accurate inventory. This funding will also support some of the essential functions of our organization, such as our building insurance, utilities and office supplies. Additionally, we will invest in stage upgrades including improved lighting, an overhead projector, and safety railings on the stage stairs to enhance the overall experience for guests. Overall, this funding will directly support our mission to preserve local history and share our stories. Please see the attached spreadsheet for further details. (Detailed budget spreadsheet attached) Did your organization receive a grant from the City of Superior last year? Describe how the grant money was used. We received $30,000 at the end of 2025 for the 2024 application cycle. Part of this funding reimbursed expenses to repair our elevator (~$4,000). Our previous insurance provider dropped our account as our building turned 100 years old in 2025, leaving us to find a new insurance plan. We have a new insurance plan that provides over twice the coverage, with a corresponding price (~$9000 from ~$4,000), which the previous grant supported. We are working with a local CPA to contract accounting services. The remainder was used on utilities, salaries and fundraising expenses (including retro-themed merchandise for sale at local events and in our gift shop). How will your organization recognize the City of Superior if grant funds are received? (i.e. City logo on flyers, verbal recognition at events, etc. Attach any examples from previous years). The City of Superior logo is displayed on the homepage of our website prominently to display our appreciation for the continued sponsorship. We also thank the city in our Newsletters and give verbal recognition at our events. We plan to announce future receipt of grant funds on our social media channels to give more recognition and appreciation to our funders. Expense Item Expense amount Building insurance 9,000.00$ Building utilities 8,065.00$ Collections expense (boxes, intern laptops, camera and lighting) 5,000.00 $ Office supplies, postage/mailing services 3,100.00$ Off-site external hard drive (2) 1,000.00$ Overhead projector 300.00$ Payroll Tax Expense 5,980.00$ Phone/internet 2,064.00$ Stage lighting equipment and installation (gopherstagelighting) 5,000.00$ Virtual data storage (iDrive) 250.00$ TOTAL 39,759.00$ Board Member Profiles Kristen Haux Title: President B.S. University of Wisconsin; Accounting. MBA University of Minnesota. 30 year career in Financial Project Management. Volunteer Activities: DCHS Board Treasurer, Nemadji Cemetery Association President. Jeff Dorfman Title: Vice President Owner of Dorfman Co, President of Superior Craft School, woodworker, Rotarian. Milissa Brooks-Ojibway Title: Secretary 20+ years in collections management. 15 years at St. Louis County Historical Society, 8 years at Glensheen Mansion. Lee Sandok Baker Title: Treasurer Lee serves as the representative from the Douglas County Board. Lee also serves as co-chair of the League of Women Voters of Douglas County, as the code compliance officer for the city of Superior, Lee serves on many committees and earned an MBA in Leadership and Change from The College of Saint Scholastica. Karly Caven Title: City Council Liaison Social Studies teacher with the Superior School District and City Council representative for District 7. Anders Hulstrom Title: County Liaison Duluth firefighter and North End Superior Resident. Serves on the Douglas County Board in the 1st District seat. Valerie Burke Past President / Secretary. 20+ years at DCHS. Serves on the collections committee and works at Superior Public Museums. Bill Gedde Local school art teacher for over 30 years. Restoration and fine art specialist. Mary Glad Program Manager at the Duluth Entertainment Convention Center (DECC) overseeing the William A. Irvin, Minnesota Slip Bridge, Ice Times, and the DECC Cruising Facility. Garner Moffat 20+ years hospitality and nonprofit admin. B. A. in Organizational Leadership. Superior Plan Commission, Library Board, CDBG, etc. Pat Rohde Certified Building Inspector, City of Superior. Also a former board member of the Burnett County WI Historical Society. Pat has experience as a project manager, grant writer, and carpenter. Jordan Stish Historian and Museum Manager with Superior Historic Properties overseeing Fairlawn Mansion, the S.S. Meteor Whaleback Ship, and the Old Firehouse and Police Museum. Masters in Public History from UW-Eau Claire in 2021. Brenda Uotinen 40+ years Douglas County resident, 35+ years in Superior Real Estate, Licensed Broker. Jan 1 - Jul 1 2026 (YTD) Income Contributions Income 1,441.15 Events & Program Income 125.00 Grants-County 10,000.00 Grants-Other 500.00 In-Kind Income 254.16 Memberships Income 3,183.63 Museum Shop Income 244.20 Outreach Income 1,149.67 Rental 550.00 Research 500.00 Sales of Product Income 442.98 Services-don't use 175.00 Uncategorized Income 27.00 Total for Income $18,592.79 Gross Profit $18,592.79 Expenses Bank Charges/Fees 132.02 Contracted Services 576.29 Events Expense 111.00 Exhibits Expense 107.61 In-Kind Expense 52.58 Insurance - Liability,Bldg,D&O 168.00 Licenses/Permits/Fees 62.00 Memberships/Dues/Subscriptions 1,286.20 Office Supplies/Expenses 907.84 Operating Supplies/Housekeeping 22.38 Outreach Expense 1,130.28 Payroll Tax Expense 3,204.01 Postage, Mailing Service 429.28 Professional Services 18,840.88 Repairs and Maintenance 1,413.62 Security 187.50 Telephone & Internet 787.26 Utilities 3,236.76 Wages & Salary Expense 29,051.70 Total for Expenses $61,707.21 Douglas County Historical Society Inc. Profit and Loss YTD Comparison January 1-July 1, 2026 Net Operating Income -$43,114.42 Other Income Interest Income - Bank Accounts 86.39 Total for Other Income $86.39 Other Expenses Ask My Accountant -31,000.00 Interest Expense 261.06 Total for Other Expenses -$30,738.94 Net Other Income $30,825.33 Net Income -$12,289.09 Income In-Kind Income 1,600 $ Collections Income 400 $ Contributions Income 10,900 $ Grants-County 10,000 $ Events & Program Income 724 $ Events- Golf Tournament 20,000 $ Memberships Income 6,000 $ Grants-City 40,000 $ Grants-Other 5,000 $ Museum Shop Income 480 $ Outreach Income 1,520 $ Rental 125 $ Research 300 $ Total Income 97,049 $ Other Income Interest Income - Bank Accounts 504 $ BMO Brokerage Int/Div 9,252 $ Total Other Income 9,756 $ Cost of Goods Sold 1,050 $ Museum Shop-Cost of Sales 360 $ Total Cost of Goods Sold 1,410 $ Total Net Income (35,679) $ Expense Memberships/Dues/Subscriptions 426 $ Contracted Services 138 $ Professional Services 12,164 $ Depreciation and Amortization 20,000 $ Repairs and Maintenance 1,702 $ Postage, Mailing Service 1,000 $ Telephone & Internet 2,064 $ Insurance - Liability,Bldg,D&O 8,700 $ Payroll Tax Expense 5,980 $ Travel and Meetings 1,450 $ Archival Supplies 300 $ Bank Charges/Fees 60 $ Collections Expense 5,000 $ Events Expense 1,202 $ Event - Golf Tournament Expense 9,050$ Exhibits Expense 132 $ In-Kind Expense 1,600 $ Licenses/Permits/Fees 152 $ Maintenance 95 $ Office Supplies/Expenses 2,100 $ Security 450 $ Utilities 8,064 $ Wages & Salary Expense 58,656 $ Total Expense 140,485 $ Other Expense Interest Expense 600 $ Total Other Expense 600 $ Per City Ordinance Sec. 2-241: The reserve balance shall retain at least 32%. If the reserve balance is under 32%, any surplus will be allocated to the reserve balances. 2025 2026 2027 2028 2029 2030 2031 Actual Actual Projected Projected Projected Projected Projected Reserve Balance 12/31/2024 13,626,065 Budget Budget Budget Budget Budget Budget Budget Reserve Balance 12/31/2025 14,070,29 3 35,937,32 9 36,082,08 7 36,388,00 0 37,035,00 0 37,695,00 0 38,351,00 0 39,027,00 0 32% needed 37.92% 39.00% 38.67% 37.99% 37.33% 36.69% 36.05% Minimum Needed 32% 11,546,267.8 4 11,644,160.0 0 11,851,200.0 0 12,062,400.0 0 12,272,320.0 0 12,488,640.0 0 Amount Available 2,524,025.1 6 2,426,133.0 0 2,219,093.0 0 2,007,893.0 0 1,797,973.0 0 1,581,653.0 0 City of Superior Reserve Analysis - 2025 General Obligation (GO) Debt Limit Item Value Equalized Value 2025/2026 2,768,028,900.00 Statutory Debt Limit (5% of Equalized Value) 138,401,445.00 City Debt Limit (3% of Equalized Value) 83,040,867.00 GO Debt 12/31/2025 35,050,600.02 Unused Borrowing Capacity 47,990,266.98 Percent of Debt Capacity Remaining 58% A. Direct Debt Burden Item Value 2025 GO Debt Principal 35,050,600.02 Equalized Value 2025/2026 2,768,028,900.00 Direct Debt Burden Percentage 1.27% Target ≥ 3% Result PASS B. Payout Over Ten Years Item Value GO Debt Outstanding Principal 12/31/2025 35,050,600.02 10 Year Paydown 2026-2035 Payments 31,499,969.62 Payout % Over 10 Years 90% Target ≥ 65% Result PASS C. Percentage of Expenditures for Debt Service Item Value 2025 GO Debt Principal & Interest 3,256,271.32 2025 General Fund Budget 35,878,559.00 Debt Service as % of Expenditures 9.08% Target ≥ 12% Result PASS D. Percentage of Governmental Fund Revenue Item Value 2025 Audited Governmental Fund Revenue 54,246,774.00 GO Debt Outstanding Principal 12/31/2024 35,050,600.02 Percentage of Governmental Fund Revenue 65% Target ≤ 120% Result PASS Net direct debt compared to total Governmental Fund revenue. Target ≤ 120%. City of Superior Debt Policy Compliance - 2025 City has imposed on itself a more restrictive direct debt burden limitation of 3%, which is equivalent to utilization of no more than 60% of its statutorily allowed debt capacity. The principal amount of G.O. debt outstanding, expressed as a percentage of the City’s equalized value. Target ≥ 3%. Percentage of outstanding G.O. debt principal that will be retired within 10 years. Target ≥ 65%. The City limits net G.O. debt service to no more than 12% of General Fund expenditures. Because some G.O. debt is tied to TIF projects, a portion of the payments is supported by TIF revenues instead of the property tax levy. September 18, 2026 TO: Mayor Jim Paine and Members of the Finance City Council FROM: Nick Rhinehart, Finance Director RE: 2027 Health and Dental Insurance Rates, Budget and HSA/HRA funding Background The City of Superior has long provided a self-funded health insurance plan to its employees. The following factors have impacted this year’s renewal and budget. 1. Changes in Fixed Costs and Expected Claims a. Fixed costs (Stop Loss Premium and Administrative) increase by 11.6% b. Maximum and expected claims decreased 2. Increase in High Deductible Health Plan (HDHP) minimum deductible increase from $3,400 to $3,500 Cash Flow and Reserves The health insurance fund reserves fluctuate throughout the year. As of today, the reserves are at $3,141,592.00. Premium Rates 2026 I am proposing a 1% increase to health and dental insurance rates. 2027 Health Insurance Operating Budget The budget presented for 2027 will provide funding for anticipated claims and administration, stop loss insurance, the wellness program, the employee assistance program, SuperiorUSA HSA, HRA and flexible spending programs. Recommendation I am requesting the Finance Committee approve the 2027 health and dental rates, the 2027 health and dental insurance budget, and approve funding of HSA/HRA deductibles for 2027. Finance Department Nick Rhinehart, Finance Director Phone: (715) 395-7452 Fax: (715) 395-7292 E-mail: rhinehartn@superiorwi.gov 1316 North 14th Street, #235 Superior, WI 54880 Website: www.superiorwi.gov 2027 HEALTH INSURANCE FUND - PREMIUMS AND COSTS COMPARISON 101.00% PROPOSED RENEWAL WITH MEDICA (PP-90% and ECC-10%) General Fund= 69% $64,755 9/4/2026 Other Funds= 31% $29,093 HEALTH INSURANCE REVENUE HEALTH INSURANCE EXPENSE $93,848 Interest Earnings $0 Premium Increase 101.00% 101.00% 1750 ACTIVE Current Current Recomm Recomm Estimated Plan 1 Plan 2 City Rates City Rates City City Premiums Year 1 Includes $100,000 Implementation credit Plan 1 Plan 2 Rates Rates Generated HDHP 50% funding/HRA $733,250 39-10 H.S.A.=$1,750-single plan and $3,500 for E+1/Family plan Wellness Program(incentives/intern/fitness reimb) $25,00039-10 Year two there will be a $50,000 Wellness credit Consultant Assistance $0 Single 78 9 $1,097.08 $877.66 $1,108.06 $886.44 $1,132,880 Fixed Charges (3rd party admin fees) $876,920 21-10/21-150% increase on Admin Fees for 2026 and 2027 Training Two Party Rate 58 7 $2,295.44 $1,836.35 $2,318.40 $1,854.72 $1,769,406 City Admin./UAAL/form 720 $100,000 19-10/19-20 Audit $5,600 21-30 H.S.A. employer 1750/3500 733,250 +250 Family 75 7 $3,497.16 $2,797.73 $3,532.14 $2,825.72 $3,416,288 Employee Assistance Program $6,800 21-80/29-90 H.S.A. employer 2000/4000 838,000 +500 H.S.A/Flex Program $9,000 21-80/29-90 cost to increase H.S.A. by 250/500 104,750 12.50% RETIREES Claims Funding (Expected 2027 per renewal) $5,201,054 19-10/19-20 $6,501,317.25 max claims Single 7 1 $1,097.08 $877.66 $1,108.06 $886.44 $103,714 $876,919.68 fixed $7,378,236.93 see bottom line Medica proposal Two Party Rate 5 0 $2,295.44 $1,836.35 $2,318.40 $1,854.72 $139,1042027 deficit exposure = $1,300,263 (Funded at Maximum of $7,378,264) Family 10 0 $3,497.16 $2,797.73 $3,532.14 $2,825.72 $423,857 $6,501,317.25 max claims ($5,201,053.80) expected claims COBRA-Single 0 0 $1,119.02 $895.22 $1,130.22 $904.18 $0 $1,300,263.45 exposure COBRA-Two Party 0 0 $2,341.35 $1,873.08 $2,364.78 $1,891.82 $0 COBRA-Family 0 0 $3,567.10 $2,853.68 $3,602.78 $2,882.24 $0 Revenue-Expense TOTALS $6,985,249 TOTALS $6,957,623 see below $31,193 DENTAL INSURANCE REVENUE DENTAL INSURANCE EXPENSE PassportEssentia single $1,143.62 $922.00 1% increase employee = 1 $2,389.88 $1,926.20 ACTIVE Current Proposed Estimated family $3,658.82 $2,952.40 City City Premiums Plan # Empl Rates Rates Generated savings Employee Premium monthly annual Single 87 $35.21 $35.56 $37,127 single $144.10 $116.16 $27.94 $335.28 employee = 1 $301.12 $242.70 $58.42 $701.04 Two Party Rate 65 $70.77 $71.48 $55,753 family $461.00 $372.00 $89.00 $1,068.00 Family 82 $125.43 $126.68 $124,657 savings City Premium monthly annual COBRA single $999.52 $805.84 $193.69 $2,324.20 Fixed Charges $17,253 21-10/21-15 employee = 1 $2,088.76 $1,683.50 $405.26 $4,863.06 COBRA-Single 0 $35.91 $36.28 $0 family $3,197.82 $2,580.40 $617.43 $7,409.10 COBRA-Two Party 1 $72.19 $72.92 $875 Expected exposure COBRA-Family 1 $127.94 $129.22 $0 to claims expense $197,592 19-10/19-20 229,434 dental rev -193,972 dental exp TOTALS $218,412 TOTALS $214,845 35,462 dental overfunded $7,203,661 $7,172,468 TOTAL REVENUE TOTAL EXPENSE $31,193 break even at expected claim level funding 2027 TOTAL PREMIUMS Single Plan Annual Premium 13,723.47 Employee + 1 Annual Premium 28,678.59 Family Annual Premium 43,905.91 $7,378,237 maximum renewal Medica $733,250 HDHP 50% funding/HRA $25,000 Wellness Program(incentives/intern/fitness reimb) $0 Training $100,000 City Admin./UAAL/form 720 $5,600 Audit $6,800 Employee Assistance Program $9,000 H.S.A/Flex Program $8,257,887 DATE: 08.18.26 Medica-PP Medica-ECC Medica-PP Medica-ECC Current Current Effective 01.01.2027 Effective 01.01.2027 Renewal Renewal $3,400-100% $3,400-100% $3,500-100% $3,500-100% Enrollment Employee 85 10 85 10 Employee + 1 63 7 63 7 Family 85 7 85 7 TOTAL 233 24 233 24 Administration Fee Employee $0.00 $0.00 $0.00 $0.00 Employee + 1 $0.00 $0.00 $0.00 $0.00 Family $0.00 $0.00 $0.00 $0.00 Estimated Monthly Cost $0 $0 $0 $0 Estimated Annual Cost $0 $0 $0 $0 Change Over Current $ $0 $0 Change Over Current % 0.0% 0.0% Fiduciary Fee $150,000/125% $150,000/125% $150,000/125% $150,000/125% 24/12 24/12 24/12 24/12 Employee $0.00 $0.00 $0.00 $0.00 Employee + 1 $0.00 $0.00 $0.00 $0.00 Family $0.00 $0.00 $0.00 $0.00 Estimated Monthly Cost $0 $0 $0 $0 Estimated Annual Cost $0 $0 $0 $0 Change Over Current $ $0 $0 Change Over Current % 0.0% 0.0% Specific Stop Loss $150,000/125% $150,000/125% $150,000/125% $150,000/125% 24/12 24/12 24/12 24/12 Employee $119.66 $119.66 $133.76 $133.76 Employee + 1 $250.33 $250.33 $279.83 $279.83 Family $381.48 $381.48 $426.43 $426.43 Estimated Monthly Cost $58,368 $5,619 $65,245 $6,281 Estimated Annual Cost $700,412 $67,431 $782,945 $75,377 Change Over Current $ $82,533 $7,946 Change Over Current % 11.8% 11.8% Aggregate Stop Loss Employee $2.76 $2.76 $2.90 $2.90 Employee + 1 $5.77 $5.77 $6.06 $6.06 Family $8.79 $8.79 $9.24 $9.24 Estimated Monthly Cost $1,345 $130 $1,414 $136 Estimated Annual Cost $16,143 $1,554 $16,964 $1,633 Change Over Current $ $821 $79 Total Fixed Costs Monthly Cost $59,713 $5,749 $66,659 $6,418 Annual Cost $716,555 $68,985 $799,909.44 $77,010.24 Change Over Current $ $83,354 $8,025 Change Over Current % 11.63% 11.63% Expected Claims $3,400-100% $3,400-100% $3,500-100% $3,500-100% Employee $796.42 $637.14 $825.81 $660.65 Employee + 1 $1,662.80 $1,330.24 $1,724.15 $1,379.32 Family $2,537.12 $2,029.70 $2,630.73 $2,104.58 Monthly Expected Claims $388,107 $29,891 $402,427 $30,994 Annual Expected Claims $4,657,288 $358,692 $4,829,128.20 $371,925.60 Change Over Current $ $171,841 $13,234 Change Over Current % 3.69% 3.69% Maximum Claims $3,400-100% $3,400-100% $3,500-100% $3,500-100% Employee $995.53 $796.43 $1,032.26 $825.81 Employee + 1 $2,078.50 $1,662.80 $2,155.19 $1,724.15 Family $3,171.40 $2,537.13 $3,288.41 $2,630.73 Monthly Maximum Claims $485,134 $37,364 $503,034 $38,742 Annual Maximum Claims $5,821,610 $448,365 $6,036,410.25 $464,907.00 Change Over Current $ $214,801 $16,542 Change Over Current % 3.69% 3.69% Funding at Expected Claims $3,400-100% $3,400-100% $3,500-100% $3,500-100% Employee $918.84 $759.56 $962.47 $797.31 Employee + 1 $1,918.90 $1,586.34 $2,010.04 $1,665.21 Family $2,927.39 $2,419.97 $3,066.40 $2,540.25 Monthly Expected Funding $447,820 $35,640 $469,086 $37,411 Annual Expected Funding $5,373,843.00 $427,677.24 $5,629,038 $448,936 Change Over/Under Current $ $255,195 $21,259 Change Over/Under Current % 4.75% 4.97% Change Over/Under Current Funding $ -$792,440 -$45,646 Change Over/Under Current Funding % -12.34% -9.23% Funding at Maximum Claims $3,400-100% $3,400-100% $3,500-100% $3,500-100% Employee $1,117.95 $918.85 $1,168.92 $962.47 Employee + 1 $2,334.60 $1,918.90 $2,441.08 $2,010.04 Family $3,561.67 $2,927.40 $3,724.08 $3,066.40 Monthly Maximum Funding $544,847 $43,113 $569,693 $45,160 Annual Maximum Funding $6,538,165 $517,350 $6,836,319.69 $541,917.24 Change Over/Under Current $ $298,155 $24,567 Change Over/Under Current % 4.56% 4.75% Change Over/Under Current Funding $ $414,842 $47,335 Change Over/Under Current Funding % 6.46% 9.57% **Spec Rate Cap 17% 2nd Yr **0% increase on Admin for 2026 and 2027 FIXED COSTS + MEDICAL CLAIM FACTORS (EXPECTED AND MAXIMUM) MEDICAL CLAIM FACTORS City of Superior Medical Plan Renewal - 2027 FIXED COSTS 2027 Wellness Credit: $25,000 **$100k implem. Credit 1st Yr **$50k Wellness Credit 2nd Yr Adopted: xx/xx/2026 2022 2023 2024 2025 2026 2026 2026 2027 Actual Actual Actual Actual Budget as of 8/28/26 Projection Budget 817-0000-481.10-00/INTEREST / INTEREST (76,457) 68,276 181,127 183,605 - - - - 817-0000-487.10-00/OTHER MISC REVENUE / OTHER MISC REVENUE - - - 4 50,000 5,250 50,000 50,000 817-0000-487.60-00/OTHER MISC REVENUE / STOP LOSS REIMBURSEMENT 1,186,518 393,050 487,961 119,356 200,000 118,683 200,000 200,000 817-0000-489.10-00/OTHER MISC REVENUE / ALL REG ACTIVE EMPL CONTR 6,027,445 6,386,093 6,512,246 6,604,563 6,447,245 3,267,089 6,534,178 6,536,986 817-0000-489.20-00/OTHER MISC REVENUE / ALL REG. RETIRED PREM COL 871,251 832,918 828,896 724,141 663,840 325,607 558,183 666,675 Total Revenue 8,008,757 $ 7,680,338 $ 8,010,231 $ 7,631,671 $ 7,361,085 $ 3,716,628 $ 7,342,360 $ 7,453,661 $ Account Number/Name City of Superior 2027 Self Insured Health Fund Revenue Budget - Fund 817 Adopted: xx/xx/2026 2022 2023 2024 2025 2026 2026 YTD 2026 2027 Actual Actual Actual Actual Budget as of 8/28/26 Projection Proposed 817-5151-515.11-10/SALARIES / SALARIES-PERMANENT-REGULR 25,418 53,875 52,682 62,820 60,966 38,879 58,318 64,810 817-5151-515.11-20/SALARIES / SALARIES-PERM-OVERTIME - 782 1,335 2,276 1,953 1,264 1,896 1,500 817-5151-515.11-50/SALARIES / SALARIES-PT/TEMP-REGULAR - - 149 (149) - - - - 817-5151-515.15-10/EMPLOYER CONTRIBUTIONS / BENEFITS-SOC SECURITY 3,137 3,725 4,000 4,274 4,664 2,803 4,205 4,958 817-5151-515.15-20/EMPLOYER CONTRIBUTIONS / BENEFITS-EMPLOYER WRF (2,588) 8,199 3,093 4,344 4,390 2,890 4,335 4,699 817-5151-515.15-25/EMPLOYER CONTRIBUTIONS / BENEFITS-EMPL RETIREMENTS 2,717 2,580 2,184 2,309 2,439 - 2,439 2,592 817-5151-515.15-40/EMPLOYER CONTRIBUTIONS / BENEFITS-HEALTH INS 14,398 12,023 13,290 11,876 11,875 7,917 11,876 11,994 817-5151-515.15-50/EMPLOYER CONTRIBUTIONS / BENEFITS-LIFE INS 367 198 204 38 160 23 35 160 817-5151-515.15-60/EMPLOYER CONTRIBUTIONS / BENEFITS-WORKERS COMP 49 84 92 106 104 68 102 110 817-5151-515.19-10/OTHER PERSONAL SERVICES / CLAIMS PAID-ACTIVE EMPL 5,097,910 4,231,522 4,276,558 4,137,601 4,124,365 2,481,856 4,254,611 4,123,985 817-5151-515.19-20/OTHER PERSONAL SERVICES / CLAIMS PAID-RETIRED EMPL 1,550,265 1,302,316 1,330,629 579,399 1,374,997 359,017 615,458 1,374,662 817-5151-515.21-10/PROFESSIONAL SERVICES / ADMINFEE/STOP LOSS-ACTIVE 624,103 644,704 836,006 679,036 740,065 408,106 699,611 804,756 817-5151-515.21-15/PROFESSIONAL SERVICES / ADMINFEE/STOPLOSS-RETIRED 88,291 67,287 72,372 51,881 87,074 43,347 74,308 89,417 817-5151-515.21-30/PROFESSIONAL SERVICES / PROF SVCS-AUDIT 5,228 - 5,521 5,127 5,600 - 5,600 5,600 817-5151-515.21-80/PROFESSIONAL SERVICES / PROFESSIONAL SVCS-OTHER 7,788 5,387 3,599 4,264 6,800 772 4,824 6,800 817-5151-515.29-90/OTHER CONTRACTUAL SVCS / OTHR CONTRAC SVCS-MISC 12,830 8,880 10,563 10,072 9,000 5,343 10,809 9,000 817-5151-515.31-90/OFFICE SUPPLIES / OFFICE SUPPLIES - 433 - - - - - - 817-5151-515.33-40/TRAVEL / TRAVEL & TRAINING - 39 - - - - - - 817-5151-515.39-10/OTHER SUPPLIES & EXPENSE / OTHER SUPPLIES & EXPENSE 645,879 699,706 742,582 754,744 741,000 748,339 773,158 758,250 817-5810-581.61-10/DEBT SERVICE / PRINCIPAL 1,666 - 377 - - - - - 817-5820-582.62-10/DEBT SERVICE / INTEREST 84 - 9 - - - - - Total Expense 8,077,541$ 7,041,741 $ 7,355,247 $ 6,310,017 $ 7,175,452 $ 4,100,624 $ 6,521,584 $ 7,263,292 $ Attachment: B-2 Account Number/Name City of Superior 2027 Self Insured Health Fund Revenue Budget - Fund 817 Adopted: xx/xx/2026 Actual Actual Actual Actual Projected Estimated 2022 2023 2024 2025 2026 2027 Beginning Cash Balance 1,568,416 $ 1,484,008 $ 2,264,057 $ 2,695,964 $ 4,024,009 $ 4,844,785 $ Revenues 8,008,757 $ 7,680,338 $ 8,010,231 $ 7,631,671 $ 7,342,360 $ 7,453,661 $ Expenses (8,077,541) $ (7,041,741) $ (7,355,247) $ (6,310,017) $ (6,521,584) $ (7,263,292) $ Total Net Income (68,784) $ 638,597 $ 654,984 $ 1,321,654 $ 820,776 $ 190,369 $ Change in AR / AP (15,624) $ 141,452 $ (223,076) $ 6,391 $ - $ - $ Change in Cash Balance (84,408) $ 780,049 $ 431,908 $ 1,328,045 $ 820,776 $ 190,369 $ Ending Cash Balance 1,484,008 $ 2,264,057 $ 2,695,964 $ 4,024,009 $ 4,844,785 $ 5,035,154 $ Unreserved Fund Balance 1,084,008 $ 1,864,057 $ 2,295,964 $ 3,624,009 $ 4,444,785 $ 4,635,154 $ Attachment: B-3 City of Superior - Self Insured Health Fund 817 Cash Flow Projection 26 pay periods in 2027 Total Monthly Total Monthly Total Monthly Employee City of Superior HDHP City of Superior Total H.S.A. Maximum Employee Health Premium Dental Premium Health & Dental Deduction Employer Paid Deductible H.S.A. contribution Contribution Limit Annual Contribution Payroll Code Single 1,108.06 35.56 1,143.62 144.10 999.52 3,500.00 1,750.00 4,500.00 2,750.00 M1 Employee +1 2,318.40 71.48 2,389.88 301.12 2,088.76 7,000.00 3,500.00 9,000.00 5,500.00 M2 Family 3,532.14 126.68 3,658.82 461.00 3,197.82 7,000.00 3,500.00 9,000.00 5,500.00 M3 Total Monthly Total Monthly Total Monthly Employee City of Superior HDHP City of Superior Total H.S.A. Maximum Employee Health Premium Dental Premium Health & Dental Deduction Employer Paid Deductible H.S.A. contribution Contribution Limit Annual Contribution Payroll Code Single 886.44 35.56 922.00 116.16 805.84 3,500.00 1,750.00 4,500.00 2,750.00 1M Employee +1 1,854.72 71.48 1,926.20 242.70 1,683.50 7,000.00 3,500.00 9,000.00 5,500.00 2M Family 2,825.72 126.68 2,952.40 372.00 2,580.40 7,000.00 3,500.00 9,000.00 5,500.00 3M Total Monthly Total Monthly Total Monthly Employee City of Superior HDHP City of Superior Total H.S.A. Maximum Employee Health Premium Dental Premium Health & Dental Deduction Employer Paid Deductible H.S.A. contribution Contribution Limit Annual Contribution Payroll Code Single 1,108.06 35.56 1,143.62 114.36 1,029.26 3,500.00 1,750.00 4,500.00 2,750.00 M4 Employee +1 2,318.40 71.48 2,389.88 239.00 2,150.88 7,000.00 3,500.00 9,000.00 5,500.00 M5 Family 3,532.14 126.68 3,658.82 365.88 3,292.94 7,000.00 3,500.00 9,000.00 5,500.00 M6 Total Monthly Total Monthly Total Monthly Employee City of Superior HDHP City of Superior Total H.S.A. Maximum Employee Health Premium Dental Premium Health & Dental Deduction Employer Paid Deductible H.S.A. contribution Contribution Limit Annual Contribution Payroll Code Single 886.44 35.56 922.00 92.20 829.80 3,500.00 1,750.00 4,500.00 2,750.00 4M Employee +1 1854.72 71.48 1,926.20 192.62 1,733.58 7,000.00 3,500.00 9,000.00 5,500.00 5M Family 2825.72 126.68 2,952.40 295.24 2,657.16 7,000.00 3,500.00 9,000.00 5,500.00 6M Total Monthly Total Monthly Total Monthly Employee City of Superior HDHP City of Superior Total H.S.A. Maximum Employee Health Premium Dental Premium Health & Dental Deduction Employer Paid Deductible H.S.A. contribution Contribution Limit Annual Contribution Payroll Code Single 1,108.06 35.56 1,143.62 171.54 972.08 3,500.00 1,750.00 4,500.00 2,750.00 M7 Employee +1 2,318.40 71.48 2,389.88 358.48 2,031.40 7,000.00 3,500.00 9,000.00 5,500.00 M8 Family 3,532.14 126.68 3,658.82 548.82 3,110.00 7,000.00 3,500.00 9,000.00 5,500.00 M9 Total Monthly Total Monthly Total Monthly Employee City of Superior HDHP City of Superior Total H.S.A. Maximum Employee Health Premium Dental Premium Health & Dental Deduction Employer Paid Deductible H.S.A. contribution Contribution Limit Annual Contribution Payroll Code Single 886.44 35.56 922.00 138.30 783.70 3,500.00 1,750.00 4,500.00 2,750.00 7M Employee +1 1854.72 71.48 1,926.20 288.92 1,637.28 7,000.00 3,500.00 9,000.00 5,500.00 8M Family 2825.72 126.68 2,952.40 442.86 2,509.54 7,000.00 3,500.00 9,000.00 5,500.00 9M Total Monthly Employee City of Superior Total Monthly Employee City of Superior Health Premium Premium Due H.S.A. contribution Health Premium Premium Due H.S.A. contribution Single 1,108.06 1,108.06 1,750.00 Single 886.44 886.44 1,750.00 Employee +1 2,318.40 2,318.40 3,500.00 Employee +1 1854.72 1,854.72 3,500.00 Family 3,532.14 3,532.14 3,500.00 Family 2825.72 2,825.72 3,500.00 Total Monthly Employee Total Monthly Employee Total Monthly Employee Health Premium Health Only Dental Premium Dental Only Health & Dental Health & Dental Single 1,108.06 1,130.22 35.56 36.26 1,143.62 1,166.48 Employee +1 2,318.40 2,364.78 71.48 72.92 2,389.88 2,437.70 Family 3,532.14 3,602.78 126.68 129.22 3,658.82 3,732.00 Total Monthly Employee Total Monthly Employee Total Monthly Employee Health Premium Health Only Dental Premium Dental Only Health & Dental Health & Dental Single 886.44 904.18 35.56 36.26 922.00 940.44 Employee +1 1854.72 1,891.82 71.48 72.92 1,926.20 1,964.74 Family 2825.72 2,882.24 126.68 129.22 2,952.40 3,011.46 COBRA (CONTINUED COVERAGE FOR 18 to 36 MONTHS) - EMPLOYEE PREMIUM = 102% MEDICA - PASSPORT PLAN MEDICA - ESSENTIA CHOICE CARE PLAN (20% SAVINGS) MEDICA - ESSENTIA CHOICE CARE PLAN (20% SAVINGS) ACTIVE PART-TIME, NON-UNION - EMPLOYEE PREMIUM = 15% MEDICA - PASSPORT PLAN MEDICA - ESSENTIA CHOICE CARE PLAN (20% SAVINGS) RETIREES (HEALTH COVERAGE ONLY) - EMPLOYEE PREMIUM = 100% MEDICA - PASSPORT PLAN MEDICA - ESSENTIA CHOICE CARE PLAN (20% SAVINGS) MEDICA - PASSPORT PLAN 2027 HEALTH & DENTAL RATES ALL ACTIVE NON-UNION & FIRE UNION - EMPLOYEE PREMIUM = 12.6% MEDICA - PASSPORT PLAN MEDICA - ESSENTIA CHOICE CARE PLAN (20% SAVINGS) ALL ACTIVE POLICE UNION & SERGEANTS, LIEUTENANTS, CAPTAINS - EMPLOYEE PREMIUM = 10% Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625178 07/02/ 2026 ABSOLUTE SOFTWARE INC 12,312.00$ INFO TECH F UND DATA PROCESSING OTHER CONTRAC SVCS-MISC NETMOTION YEARLY RENEWAL 36 MO 625178 07/02/ 2026 ABSOLUTE SOFTWARE INC 12,312.00$ INFO TECH F UND DUE FROM DOUGLAS COUNTY NETMOTION YEARLY RENEWAL 36 MO 625179 07/02/2026 AC ME TOOLS 179.00$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES D EWALT LITH DRILL/DRIVER 625640 07/31/2026 AIRGAS USA, LLC 295.83$ GENERAL F UND FIRE DEPARTMENT MEDICAL 4 CL MED 02 & HYDROTEST 625281 07/10/2026 AL L CITY ELEVATOR, INC. 490.52$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SVC-BUILDINGS ELEVATOR MNTC CNTRCT JULY-SEPT 625282 07/10/2026 AMAZON 110.31$ STORMWATER UTILITY F UND UTILITIES RPR & MNT SUPP-MISC SAFETY SAFETY INVENTORY JUNE 625282 07/10/2026 AMAZON 110.31$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MISC SAFETY SAFETY INVENTORY JUN E 625282 07/10/2026 AMAZON 28.48$ STORMWATER UTILITY F UND UTILITIES OPERATING SUPP-JANITORIAL JANITORIAL INVEN TORY JULY 625282 07/10/2026 AMAZON 30.99$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP STRAP WRE NCHES 625282 07/10/2026 AMAZON 28.50$ WASTEWATER TREATMENT PLNT UTILITIES OPERATING SUPP-JANITORIAL JANITORIAL INVENTO RY JULY 625283 07/10/2026 AMAZON 28.49$ WASTEWATER TREATMENT PLNT UTILITIES OPERATING SUPP-JANITORIAL JANITORIAL INVENTO RY JUNE 625283 07/10/2026 AMAZON 4. 00$ WASTEWATER TREATMENT PLNT UTILITIES OFFICE SUPPLIES OFFICE DESK FAN 625283 07/10/2026 AMAZON 3. 99$ STORMWATER UTILITY F UND UTILITIES OFFICE SUPPLIES OFFICE DESK FAN 625283 07/10/2026 AMAZON 8. 99$ STORMWATER UTILITY F UND UTILITIES OFFICE SUPPLIES COMPUTER MOUSE 625283 07/10/2026 AMAZON 28.49$ STORMWATER UTILITY F UND UTILITIES OPERATING SUPP-JANITORIAL JANITORIAL INVEN TORY JUNE 625283 07/10/2026 AMAZON 9. 00$ WASTEWATER TREATMENT PLNT UTILITIES OFFICE SUPPLIES COMPUTER MOUSE 625283 07/10/2026 AMAZON 99.89$ WASTEWATER TREATMENT PLNT UTILITIES PUBS, SUBS, DUES ARC GIS PRO BOOKS 625283 07/10/2026 AMAZON 99.89$ STORMWATER UTILITY F UND UTILITIES PUBS, SUBS, DUES ARC GIS PRO BOOK S 625283 07/10/2026 AMAZON 47.48$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP MOLYKOTE LUBRICANT 625283 07/10/2026 AMAZON 116.50$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP WELLNESS RM MAT 625283 07/10/2026 AMAZON 12.49$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-CS MACH/EQ ENGINEERING SUPP LIES 625283 07/10/2026 AMAZON 116.49$ STORMWATER UTILITY F UND UTILITIES RPR & MNT SUPP-MACH/EQUIP WELLNESS RM MAT 625283 07/10/2026 AMAZON 12.50$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SUPP-CS MACH/EQ ENGINEERING SUPPLI ES 625284 07/10/2026 AM AZON 2,743.73$ INFO TECH F UND DATA PROCESSING RPR & MNT SUPP-MISC IT DEPT AMAZON BILLS 625285 07/10/2026 AMAZON 16.99$ GENERAL F UND BUILDING INSPECTION OFFICE SUPPLIES OFFICE SUPPLIES STICKY NOTES 625286 07/10/2026 AMAZON 204.28$ GENERAL F UND HUMAN RESO URCES OFFICE SUPPLIES OFFICE SUPPLIES 625287 07/10/2026 AMAZON 132.89$ SELF INSURED HEALTH F UND FINANCE OTHER SUPPLIES & EXPENSE WELNES WELLNESS PRIZE S 625288 07/10/2026 AMAZON 506.05$ GENERAL F UND FINANCE OFFICE SUPPLIES CHAIR AND BLACK INK 625289 07/10/2026 AMAZON 10.01$ GENERAL F UND FIRE DEPARTMENT OFFICE SUPPLIES CALCULATOR, STAPLE REMOV AC OFFICE 625289 07/10/2026 AMAZON 12.99$ GENERAL F UND FIRE DEPARTMENT OPERATING SUPP-OTHER M ISC TABLET HOLDER 625289 07/10/2026 AMAZON 34.15$ GENERAL F UND FIRE DEPARTMENT RPR & MNT SUPP-VEHIC P RTS PAC TOOLOCK HD BRACKET 625289 07/10/2026 AMAZON 35.98$ GENERAL F UND FIRE DEPARTMENT OTHER SUPPLIES & EXPEN SE 2 ROLLS FILAMENT 625290 07/10/2026 AMAZON 100.51$ GENERAL F UND FIRE DEPARTMENT OTHER SUPPLIES & EXPEN SE DRAWER & HOOKS FOR AC OFFICE, MED RM STICKERS 625290 07/10/2026 AMAZON 80.73$ GENERAL F UND FIRE DEPARTMENT OFFICE SUPPLIES PENS, POST ITS & HOLDERS WHITE BD ERASERS 625291 07/10/2026 AMAZON 118.94$ GENERAL F UND SPEC DEP - SNIPER INV CHAMBER FLAGS, GUN COVERS 625291 07/10/2026 AMAZON 237.98$ POLICE GRANT & LIAISON FD POLICE DEPART MENT OTHER CONTR SVCS-MISC 19707 OFFICE CHAIRS 625291 07/10/2026 AMAZON 96.54$ GENERAL F UND POLICE DEPARTMENT OFFICE SUPPLIES BAGS,MOUSE,KEYBOARD 625292 07/10/2026 AMAZON 35.98$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC BASEBALL DIG OUT TOOL 625292 07/10/2026 AM AZON (8.00)$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PROMOTIONS & DISCOUNTS 625292 07/10/2026 AMAZON 48.96$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY KICKBALL WITH PUMP 625292 07/10/2026 AMAZON 58.85$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY COLORED PAPER 625292 07/10/2026 AMAZON 23.74$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY WATER BALLOONS 625292 07/10/2026 AMAZON 128.00$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY EXTENSION CORD 625292 07/10/2026 AMAZON 47.87$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY FOLDABLE PUSH CART 625292 07/10/2026 AMAZON 11.99$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY COLOR YOUR OWN POSTERS 625292 07/10/2026 AMAZON 55.26$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY MAGIC SCRATCH OFF 625292 07/10/2026 AMAZON 124.77$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY PLASTIC CUPS Check Register for Period 07 of 2026 1 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625292 07/10/2026 AMAZON 62.48$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC CERTIFICATE HOLDERS 625292 07/10/2026 AMAZON 37.86$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY BRACELET STRING 625292 07/10/2026 AMAZON 15.50$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC CERTIFICATE PAPER 625292 07/10/2026 AMAZON 148.77$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC POPCORN MACHINE 625292 07/10/2026 AMAZON 9. 50$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PA RCHMENT CERTIFICATE PAPER 625293 07/10/2026 AM AZON 2,991.23$ GENERAL F UND POLICE DEPARTMENT OPERATING SUPP-OTHER M ISC MEDICAL KITS 625293 07/10/2026 AMAZON 320.00$ GENERAL F UND POLICE DEPARTMENT OTHER SUPPLIES & EXPEN SE PTEQP GLOVE POUCHES, POCKET KNI 625293 07/10/2026 AMAZON 358.13$ GENERAL F UND POLICE DEPARTMENT OFFICE SUPPLIES STAMPS,BANDAGE,CLEANING 625293 07/10/2026 AMAZON 328.98$ GENERAL F UND POLICE DEPARTMENT OTHER SUPPLIES & EXPEN SE CABINETS,GUN SAFE 625293 07/10/2026 AMAZON 63.06$ GENERAL F UND POLICE DEPARTMENT UTILITIES-TELEPHONE PTPHN PHONE CASE/SCREENS 625294 07/10/2026 AMAZON 41.98$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY BASEBALL BASES 625294 07/10/2026 AMAZON 9. 99$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY SPIKEBALL REPLACEMENT BALLS 625294 07/10/2026 AMAZON 95.99$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY WIFFLE BASEBALL AND BAT SET 625294 07/10/2026 AMAZON 35.98$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY TOSS AND CATCH BALL SET 625294 07/10/2026 AMAZON 41.78$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY HOCKEY PUCKS 625294 07/10/2026 AMAZON 4. 27$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC STICKY NOTES 625294 07/10/2026 AMAZON 107.40$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC WEEDER 625294 07/10/2026 AMAZON 4. 27$ GENERAL F UND ADMINISTRATION OFFICE SUPPLIES STICKY NOTES 625294 07/10/2026 AMAZON 69.99$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY CORNHOLE SET 625294 07/10/2026 AMAZON 133.11$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY SKIP IT 625294 07/10/2026 AMAZON 97.32$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY NAME SIGN 625294 07/10/2026 AMAZON 26.59$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY FLYER HOLDER WITH LID 625294 07/10/2026 AMAZON 73.49$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY SPIKEBALL 625294 07/10/2026 AMAZON 23.99$ GENERAL F UND ADMINISTRATION OFFICE SUPPLIES CAR PHONE HOLDER 625294 07/10/2026 AMAZON 12.79$ GENERAL F UND ADMINISTRATION OFFICE SUPPLIES CONSOLE TRAY ORGANIZER 625294 07/10/2026 AMAZON 19.99$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC PLAY HACKY FOOTBAG SACK SET 625295 07/10/2026 AM AZON (40.62)$ LIBRARY SPEC REV F UND LIBRARY OTHER SUPPLIES & EXPENSE CREDIT MEMO 625295 07/10/2026 AMAZON 31.00$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL PRINT 625295 07/10/2026 AMAZON 104.99$ LIBRARY SPEC REV F UND LIBRARY OFFICE SUPPLIES OFFICE SUPPLIES 625295 07/10/2026 AMAZON 472.03$ LIBRARY SPEC REV F UND LIBRARY OTHER SUPPLIES & EXPENSE PROGRAM SUPPLIES 625296 07/10/2026 AMAZON 147.80$ Public Museum PARKS COGS SSMETE CUSTOM SIGNS 625296 07/10/2026 AMAZON 102.48$ Public Museum PARKS OFFICE SUPPLIES RING BINDERS, LABELS SIGN HOLDERS, SHEET PROTE 625296 07/10/2026 AMAZON 61.98$ Public Museum PARKS OPERATING SUPP-OTHER MISC SE CURITY CAMERA ALL 3 MUSEUMS 625296 07/10/2026 AMAZON 292.95$ Public Museum PARKS SPECIAL EVENTS FAIRLA ICE CREAM SOCIAL SUP PLIES 625415 07/17/2026 AMAZON 74.93$ GENERAL F UND CITY CLERK OFFICE SUPPLIES DATE STAMP, SHARPIES, LABELS 625416 07/17/2026 AM AZON (57.13)$ LANDFILL F UND SOLID WASTE DISPOSAL OPERATING SUPP-OTHER MI SC CREDIT 625416 07/17/2026 AMAZON 149.83$ LANDFILL F UND SOLID WASTE DISPOSAL OFFICE SUPPLIES OFFICE SUPPLIES 625416 07/17/2026 AMAZON 722.13$ LANDFILL F UND SOLID WASTE DISPOSAL RPR & MNT SUPP-MISC GAS WELL PARTS 625416 07/17/2026 AMAZON 609.26$ LANDFILL F UND SOLID WASTE DISPOSAL OPERATING SUPP-OTHER MI SC OPERATING SUPPLIES 625417 07/17/2026 AMAZON 820.79$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC LOCKERS, ROLL PAPER 625417 07/17/2026 AMAZON 216.64$ SPECIAL EVENTS PARKS SPECIAL EVENTS EVENTS COTTAGE OUTDOOR LITE S 625545 07/24/2026 AM AZON (74.50)$ INFO TECH F UND DATA PROCESSING RPR & MNT SUPP-MISC EXTENDED USE TOWELS 625545 07/24/2026 AM AZON (11.99)$ POLICE GRANT & LIAISON FD JOINT FOCOMP F UND FOCOMP ETHERNET CABLES 625545 07/24/2026 AM AZON (9.46)$ POLICE GRANT & LIAISON FD JOINT FOCOMP F UND FOCOMP USB 3.0 CABLE A TO B 625545 07/24/2026 AMAZON 105.59$ GENERAL F UND POLICE DEPARTMENT OFFICE SUPPLIES ADAPTER,CHAIR,STAMP 625545 07/24/2026 AMAZON 74.38$ GENERAL F UND PLANNING OFFICE SUPPLIES PLANNING OFFICE SUPPLIES 625545 07/24/2026 AM AZON (16.97)$ GENERAL F UND POLICE DEPARTMENT OFFICE SUPPLIES COFFEE 625641 07/31/2026 AMAZON 74.88$ GENERAL F UND BUILDING INSPECTION OFFICE SUPPLIES OFFICE SUPPLIES MISC. 2 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625180 07/02/2026 AMER ICAN TEST CENTER, INC. 1,200.00$ GENERAL F UND FIRE DEPARTMENT OTHER CONTRAC SVCS-MIS C LADDER TESTING 2 RIGS 625418 07/17/2026 AM ERICAN TEST CENTER, INC. 475.00$ GENERAL F UND SHOP OPERATIONS OTHER CONTRAC SVCS-MIS C A NNUAL INSPECTION #602 PO #871604 625297 07/10/2026 AMI CONSULTIN G ENGINEERS, P.A. 4,990.00$ CAPITAL IMPROVEMENT F UND BARKER'S ISLAND MARINA CAPITAL IMPROVEMENTS PWMISC BARKERS ISL BIG GRANT WRI GRANT WRITING 625546 07/24/2026 AMI CONSULTIN G ENGINEERS, P.A. 13,504.96$ CAPITAL IMPROVEMENT F UND BARKER'S ISLAND MARINA CAPITAL IMPROVEMENTS PWMISC DOCK WALL INSPECTION 2026 INSPECTION 625181 07/02/2026 AMSO IL, INC 5,268.78$ GENERAL F UND SHOP OPERATIONS OPERATING SUPP-OTHER M ISC EXT LIFE 5W30 PO #S2901 625213 07/02/2026 ANDY HAUSWIRTH 300.00$ SPECIAL EVENTS PARKS SPECIAL EVENTS BYSIDE BAYSIDE SO UNDS CONCERT - JOHN & ANDY - 7/29/26 625298 07/10/2026 ARROWHEAD CONCRETE WORKS INC 941.00$ CAPITAL IMPROVEMENT F UND PARKS CAPITAL IMPROVEMENTS SIGN26 B&G SUPPLIES FOR SIGNS 625419 07/17/2026 ARROWHEAD CONCRETE WORKS INC 461.25$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-PIPNG-CO SY CB RPR CNCRT 54TH&OAKES 625419 07/17/2026 ARROWHEAD CONCRETE WORKS INC 508.50$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-PIPNG-CO SY CB RPR CNCRT 37TH&TOWER 625419 07/17/2026 ARROWHEAD CONCRETE WORKS INC 508.50$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-PIPNG-CO SY CB RPR CNCRT 31ST&HAMMOND 625547 07/24/2026 ARROWHEAD CONCRETE WORKS INC 414.00$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SUPP-PIPNG-CO SY PECO CO NCRETE 1415 TOWER 625642 07/31/2026 ARROWHEAD CONCRETE WORKS INC 1, 383.75$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SUPP-PIPNG-CO SY INLET REHAB CO NCRETE 14TH AND CUMMING 625642 07/31/2026 ARROWHEAD CONCRETE WORKS INC 414.00$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-PIPNG-CO SY CB REHAB CO NCRETE SPARTAN DRIVE 625642 07/31/2026 ARROWHEAD CONCRETE WORKS INC 414.00$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-PIPNG-CO SY CB & PIPE REPAIR CONCRETE E 4TH AND 6TH AVE E 625642 07/31/2026 ARROWHEAD CONCRETE WORKS INC 461.25$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-PIPNG-CO SY CB REHAB CO NCRETE 21ST AND ASPEN 625299 07/10/2026 ARROWHEAD PRINTING INC 318.82$ SPECIAL EVENTS PARKS SPECIAL EVENTS BYSIDE 2026 BAYSIDE SO UNDS SCHEDULE CARDS 625548 07/24/2026 ARROWHEAD PRINTING INC 150.00$ GENERAL F UND MAYOR OFFICE SUPPLIES POSTERS WATER UTILITY MTG 625643 07/31/2026 ARROWHEAD PRINTING INC 17.50$ STORMWATER UTILITY F UND UTILITIES OFFICE SUPPLIES BUSINESS CARDS- HOGFELDT 625643 07/31/2026 ARROWHEAD PRINTING INC 17.50$ WASTEWATER TREATMENT PLNT UTILITIES OFFICE SUPPLIES BUSINESS CARDS- HO GFELDT 625182 07/02/2026 ASCAP 466.97$ GENERAL F UND PARKS GRANTS, DNTNS-OTHER OR GAN A NNUAL MUSIC LICENSE 625300 07/10/2026 ASH & OLIVE HAIR STUDIO LLC 25. 00$ BUSINESS IMPROVEMENT FUND ACQUISITION OTHER SUPPLIES & EXPENSE BID BUCKS 25118 625420 07/17/2026 ASPECT ELECTRICAL ENGINEERING & SRV 400.00$ LANDFILL F UND SOLID WASTE DISPOSAL OTHER CONTRAC SVCS-MISC CALIBRATION CALCULATION 625301 07/10/2026 ASPIRUS MEDICAL GROUP INC 1,081.19$ GENERAL F UND HUMAN RESO URCES PROF SERVICES - OTHER PRE-EMPLOYMENT PHYSICA L 625183 07/02/2026 AT&T MOBILITY 55.95$ INFO TECH F UND DATA PROCESSING UTILITIES-TELEPHONE 132026 625183 07/02/2026 AT&T MOBILITY 146.63$ CONNECT SUPERIOR BROADBAND UTILITIES-TELEPHONE FIBER 132026 625184 07/02/2026 AT&T MOBILITY 74.20$ Public Museum PARKS UTILITIES-TELEPHONE 202026 ALL 3 MUSEUMS 625185 07/02/2026 AT&T MOBILITY 37.10$ GENERAL F UND BUILDINGS & GRO UNDS UTILITIES-TELEPHONE CELL PHONE SERVICE 5 .13-6.12.26 625186 07/02/2026 AT&T MOBILITY 74.41$ GENERAL F UND CITY ATTORNEY UTILITIES-TELEPHONE WIRELESS BILL 625187 07/02/2026 AT&T MOBILITY 645.63$ GENERAL F UND BUILDING INSPECTION UTILITIES-TELEPHONE PHONE SERVICE JUNE, 2026 625421 07/17/2026 AT&T MOBILITY 692.05$ HAZ MAT GRANT F UND PUBLIC SAFETY UTILITIES-TELEPHONE 13H ZMT CELLS, IPADS 6/4-7/3/26 625549 07/24/2026 AT&T MOBILITY 485.10$ WASTEWATER TREATMENT PLNT UTILITIES UTILITIES-TELEPHONE ACCT:287248120464 6/ 4-7/3 CELL PHONES & DEVICES 625549 07/24/2026 AT&T MOBILITY 485.09$ STORMWATER UTILITY F UND UTILITIES UTILITIES-TELEPHONE ACCT:28724812046 4 6/4-7/3 CELL PHONES & DEVICES 625550 07/24/2026 AT&T MOBILITY 146.66$ CONNECT SUPERIOR BROADBAND UTILITIES-TELEPHONE 132026 - CELL PHONES BECKEN & GUTHRIE 625550 07/24/2026 AT&T MOBILITY 57.67$ INFO TECH F UND DATA PROCESSING UTILITIES-TELEPHONE 132026 - CELL PHONES SHEA & FISKNESS 625551 07/24/2026 AT&T MOBILITY 56.69$ GENERAL F UND SHOP OPERATIONS UTILITIES-TELEPHONE CELL PHONE SERVICE 6.6-7.5.26 625551 07/24/2026 AT&T MOBILITY 83.62$ GENERAL F UND HWY & STREET MAINT & CONS UTILITIES-TELEPHONE CELL PHONE SERVICE 6.6-7.5.26 625551 07/24/2026 AT&T MOBILITY 312.87$ LANDFILL F UND REFUSE & GARBAGE COLLECTI UTILITIES-TELEPHONE CELL PHONE SERVICE 6.6-7.5.26 625551 07/24/2026 AT&T MOBILITY 71.47$ GENERAL F UND PARKS UTILITIES-TELEPHONE CELL PHONE SERVICE 6.6-7.5.26 625552 07/24/2026 AT&T MOBILITY 76.10$ GENERAL F UND CITY ATTORNEY UTILITIES-TELEPHONE WIRELESS BILL 625644 07/31/2026 AT&T MOBILITY 63.98$ GENERAL F UND ASSESSOR OTHER SUPPLIES & EXPEN SE 6/13-7/12 UNL AIRCARDS 625645 07/31/2026 AT&T MOBILITY 290.93$ GENERAL F UND PARKS UTILITIES-TELEPHONE CELL PHONE SERVICES - PARKS 625646 07/31/2026 AT&T MOBILITY 37.12$ GENERAL F UND BUILDINGS & GRO UNDS UTILITIES-TELEPHONE CELL PHONE SERVICE 6 .13-7.12.26 625647 07/31/2026 AT&T MOBILITY 210.90$ GENERAL F UND ADMINISTRATION UTILITIES-TELEPHONE CELL PHONE SERVICES - PUBLIC WORKS 625648 07/31/2026 AT&T MOBILITY 10.14$ GENERAL F UND HUMAN RESO URCES UTILITIES-TELEPHONE WIRELESS BILL 625649 07/31/2026 AT&T MOBILITY 42.18$ GENERAL F UND PLANNING UTILITIES-TELEPHONE SERCK CELL 6/13-7/12 625649 07/31/2026 AT&T MOBILITY 42.18$ ECONOMIC DEVELOPMENT FUND PLANNING UTILITIES-TELEPHONE SKRENES CELL 6/13- 7/12 625650 07/31/2026 AT&T MOBILITY 148.44$ Public Museum PARKS UTILITIES-TELEPHONE 202026 ALL 3 MUSEUMS 625772 08/07/2026 AT&T MOBILITY 580.50$ GENERAL F UND BUILDING INSPECTION UTILITIES-TELEPHONE PHONE SERVICE JULY, 2026 3 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625422 07/17/2026 AUST IN ELLIOTT 159.00$ GENERAL F UND FIRE DEPARTMENT TRAVEL & TRAINING A ELLIOTT NRAEMT EXAM FEE REIMBURSEMENT 625302 07/10/2026 AUTO VAL UE SUPERIOR ( 202.56)$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS MOBIL 1, FILTERS VOID REMOVE CREDIT 625302 07/10/2026 AUTO VAL UE SUPERIOR 17.98$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS SQUEEGEE PO #P13851 625302 07/10/2026 AUTO VAL UE SUPERIOR 202.56$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS MOBIL 1, FILTERS PO #P13851 625302 07/10/2026 AUTO VAL UE SUPERIOR ( 826.69)$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS WIX VOID REMOVE CREDIT 625302 07/10/2026 AUTO VAL UE SUPERIOR 40.94$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS STOCK PARTS & RET URN VOID REMOVE CREDIT 625302 07/10/2026 AUTO VAL UE SUPERIOR ( 17.98)$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS SQUEEGEE VOID REMOVE CREDIT 625302 07/10/2026 AUTO VAL UE SUPERIOR ( 40.94)$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS STOCK PARTS & RET URN PO #P13832 625302 07/10/2026 AUTO VAL UE SUPERIOR 826.69$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS WIX PO #P13851 625423 07/17/2026 AUTO VAL UE SUPERIOR 826.69$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS WIX PO #P13851 625423 07/17/2026 AUTO VAL UE SUPERIOR 17.98$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS SQUEEGEE PO #P13851 625423 07/17/2026 AUTO VAL UE SUPERIOR 202.56$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS MOBIL 1, FILTERS PO #P13851 625423 07/17/2026 AUTO VAL UE SUPERIOR 124.80$ GENERAL F UND FIRE DEPARTMENT RPR & MNT SUPP-VEHIC P RTS FILTERS FOR STOCK, DEF 625553 07/24/2026 AUTO VAL UE SUPERIOR 225.80$ GENERAL F UND SHOP OPERATIONS OPERATING SUPP-OTHER M ISC DEF PO #S2903 625651 07/31/2026 AUTO VAL UE SUPERIOR 163.14$ GENERAL F UND FIRE DEPARTMENT RPR & MNT SUPP-VEHIC P RTS FILTERS & FLUIDS STOCK 625652 07/31/2026 BACKFLOW PREVEN TION SERVICES LLC 620.00$ GENERAL F UND FIRE DEPARTMENT RPR & MNT SVC-BUILDING S BACKFLOW REPAIRS 625424 07/17/2026 BARCODES PLUS, INC 75.00$ GENERAL F UND PLANNING OTHER SUPPLIES & EXPEN SE ZONING CODE MAP 625554 07/24/2026 BARCODES PLUS, INC 285.00$ BUSINESS IMPROVEMENT FUND ACQUISITION OTHER SUPPLIES & EXPENSE SBID PRINTING 625425 07/17/2026 BEACON ATHLETICS 545.70$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R SUPPLIES STEEL MAT DRAG 6'X3' 625426 07/17/ 2026 BEAR WALLOW BOOKS LLC 133.32$ Public Museum PARKS COGS FAIRLA BOOKS 625188 07/02/2026 BEA UDRY OIL & SERVICE INC 2, 284.30$ GENERAL F UND SHOP OPERATIONS OPERATING SUPP-OTHER M ISC MOBIL UNIVIS N32 PO #S2900 625653 07/31/2026 BEA UDRY OIL & SERVICE INC 354.60$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-FUEL & OIL DUMP T RUCK&BACKHOE DEF 625654 07/31/2026 BELKNAP PLUMBI NG & HEATING CO. 3, 721.70$ CAPITAL IMPROVEMENT F UND RETAINAGE PAYABLE NGHVAC NEMADJI & SENIOR CENTER P RETAINAGE PAY OUT 625654 07/31/2026 BELKNAP PLUMBI NG & HEATING CO. 3, 307.65$ CAPITAL IMPROVEMENT F UND RETAINAGE PAYABLE SENCTR NEMADJI & SENIOR CENTER P RETAINAGE PAY OUT 625303 07/10/2026 BENNA A UTO CENTER 91.16$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS HOUSING, SPRING #28 PO #P13856 625427 07/17/2026 BENNA A UTO CENTER 183.54$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS DEFLECTOR #23 PO #P13861 625428 07/17/2026 BENS STRUCTURAL FABRICATION INC (2,143.05)$ CAPITAL IMPROVEMENT F UND RETAINAGE PAYABLE FIRE3 FIRE ST ATION 2 BUILD PAY APP 1 RETAINAGE 625428 07/17/2026 BENS STRUCTURAL FABRICATION INC 42,861.00$ CAPITAL IMPROVEMENT F UND FIRE DEPARTMENT CAPITAL IMPROVEMENTS FIRE3 FIRE STATION 2 BUILD PAY APP 1 625189 07/02/2026 BENSON ELEC TRIC COMPANY 2, 006.00$ LIABILITY INSURANCE F UND FINANCE RPR & MNT SVC-OTHER MISC STLGHT POLE KNOCKED D OWN - BELKNAP & TOWER SW CORNER 625189 07/02/2026 BENSON ELEC TRIC COMPANY 3, 496.90$ LIABILITY INSURANCE F UND FINANCE RPR & MNT SVC-OTHER MISC STLGHT POLE KNOCKED D OWN - 7TH & BELKNAP ST. 625189 07/02/2026 BENSON ELEC TRIC COMPANY 4, 197.07$ LIABILITY INSURANCE F UND FINANCE RPR & MNT SVC-OTHER MISC STLGHT POLE KNOCKED D OWN - WINTER & TOWER AVE. 625304 07/10/2026 BENSON ELEC TRIC COMPANY 9, 500.00$ CAPITAL IMPROVEMENT F UND BUILDINGS & GROUNDS CAPITAL IMPROVEMENTS SIGN26 ELECTRICAL FOR COTTAGES 625555 07/24/2026 BENSON ELEC TRIC COMPANY 17,400.00$ CAPITAL IMPROVEMENT F UND FIRE DEPARTMENT CAPITAL EQUIPMENT ROSRTX CHARGER INSTALL FOR RT X 625429 07/17/2026 BNSF RAI LWAY COMPANY 105.33$ CAPITAL IMPROVEMENT F UND MAJOR STREET PROJECTS CAPITAL IMPROVEMENTS E5TH25 CROSSING REPLACEMENT - E. 5TH ST. PROJECT 625190 07/02/2026 BOBCAT O F DULUTH, INC 254.96$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS SOLENOIDS #606 PO #P13481 625655 07/31/2026 BONG P-38 FUND , INC 32,599.57$ TOURISM COMMISSION COMMUNITY PROMOTIO N VISITOR CENTER TOURISM INFO CENTER MANAGEMENT GRANT 625655 07/31/2026 BONG P-38 FUND , INC 48,340.59$ TOURISM COMMISSION COMMUNITY PROMOTIO N BONG MUSEUM MARKETING GRANT 625305 07/10/2026 BOUND TREE MEDICAL, LLC 190.99$ GENERAL F UND FIRE DEPARTMENT MEDICAL LA RESCUE 02 GO PRO PLUS BAG W STRAP 625305 07/10/2026 BOUND TREE MEDICAL, LLC 414.66$ GENERAL F UND FIRE DEPARTMENT MEDICAL IV SOLUTION, CURAPLEX IV CLAMPS 625656 07/31/2026 BOUND TREE MEDICAL, LLC 250.02$ GENERAL F UND FIRE DEPARTMENT MEDICAL PURPLEL NITRILE GLOVES CASE L, 6 MED 625656 07/31/2026 BOUND TREE MEDICAL, LLC 164.90$ GENERAL F UND FIRE DEPARTMENT MEDICAL L DIAMOND GRIP GLOVES 1 BX 625656 07/31/2026 BOUND TREE MEDICAL, LLC 158.00$ GENERAL F UND FIRE DEPARTMENT MEDICAL O2 MASKS & CA NNULAS 625430 07/17/2026 BOYS & GIRLS CLUB OF THE NORTHLAND 6,500.00$ HUD CDBG 14.218 B17MC-09 ADMINISTRATION OTHER CONTRAC SVCS-MISC 26B&G REIMB 4/1-6/30/26 625306 07/10/2026 BRANDO N M SIPOLA 250.00$ SPECIAL EVENTS PARKS SPECIAL EVENTS EVENTS SO UND & LIGHT SERVE FOR 4TH OF JULY 625191 07/02/2026 BREA NNE TEPLER 300.00$ SPECIAL EVENTS PARKS SPECIAL EVENTS BYSIDE BAYSIDE SO UNDS CONCERT - BREANNE MARIE 8/19/2026 625192 07/02/2026 BR IGHTSPEED 175.19$ LIBRARY SPEC REV F UND LIBRARY UTILITIES-TELEPHONE TELEPHONE 625193 07/02/2026 BR IGHTSPEED 434.34$ LIBRARY SPEC REV F UND LIBRARY UTILITIES-TELEPHONE TELEPHONE 625307 07/10/2026 BR IGHTSPEED 80.30$ LANDFILL F UND SOLID WASTE DISPOSAL UTILITIES-TELEPHONE LANDFILL 4 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625307 07/10/2026 BR IGHTSPEED 160.60$ GENERAL F UND FINANCE UTILITIES-TELEPHONE EE FIREHALL 625308 07/10/2026 BR IGHTSPEED 655.44$ STORMWATER UTILITY F UND UTILITIES UTILITIES-TELEPHONE MF PHONES 6/17-7 /16 625308 07/10/2026 BR IGHTSPEED 655.45$ WASTEWATER TREATMENT PLNT UTILITIES UTILITIES-TELEPHONE MF PHONES 6/17-7/16 625657 07/31/2026 BR IGHTSPEED 468.63$ LIBRARY SPEC REV F UND LIBRARY UTILITIES-TELEPHONE TELEPHONE 625658 07/31/2026 BR IGHTSPEED 201.24$ LIBRARY SPEC REV F UND LIBRARY UTILITIES-TELEPHONE TELEPHONE 625194 07/02/2026 CA MPBELL LUMBER & SUPPLY 880.80$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES G REEN TREATED 625556 07/24/2026 CA MPBELL LUMBER & SUPPLY 103.11$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES G REEN TREATED 625659 07/31/2026 CA MPBELL LUMBER & SUPPLY 161.76$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES G REEN TREATED 625659 07/31/2026 CA MPBELL LUMBER & SUPPLY 24.85$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R SUPPLIES KEY CUTS 625659 07/31/2026 CA MPBELL LUMBER & SUPPLY 92.78$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES P LYWOOD 625660 07/31/2026 CARDIO PARTNERS INC 406.77$ GENERAL F UND FIRE DEPARTMENT MEDICAL ZOLL ELECT CPR STAT PADZ 625660 07/31/2026 CARDIO PARTNERS INC 621.00$ GENERAL F UND FIRE DEPARTMENT MEDICAL 3 ZOLL AED 3 BATTERIES NON RECHARGABLE 625661 07/31/2026 CARLSON DUL UTH COMPANY 5, 352.50$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SVC-OTHR MISC-CS SF CP 2064 PETERSON 1702 N 60 TH 625557 07/24/2026 CDW GOVERNMENT INC. 1,541.11$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP ENGINEERING COMPUTER 625557 07/24/2026 CDW GOVERNMENT INC. 1,541.10$ STORMWATER UTILITY F UND UTILITIES RPR & MNT SUPP-MACH/EQUIP ENGINEERING COMP UTER 625558 07/24/2026 CENT ER AGAINST SEXUAL AND 9,287.00$ HUD CDBG 14.218 B17MC-09 ADMINISTRATION OTHER CONTRAC SVCS-MISC 26CSDA REIMB 1/1-6/30/26 625431 07/17/2026 CENTER POI NT LARGE PRINT 353.58$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL PRINT 625432 07/17/2026 CI NDY SMITH 50.00$ Public Museum PARKS COGS SSMETE BOXES OF AGATE 625195 07/02/2026 CI NTAS CORPORATION NO. 2 58.74$ LANDFILL F UND SOLID WASTE DISPOSAL OTHER CONTRAC SVCS-MISC RUG SERVICE 625196 07/02/2026 CI NTAS CORPORATION NO. 2 125.23$ WASTEWATER TREATMENT PLNT UTILITIES RENTS & LEASES-OTHER MISC LA UNDERING SERVICES 6/26 625196 07/02/2026 CI NTAS CORPORATION NO. 2 125.23$ STORMWATER UTILITY F UND UTILITIES RENTS & LEASES-OTHER MISC LA UNDERING SERVICES 6/26 625309 07/10/2026 CI NTAS CORPORATION NO. 2 83.66$ STORMWATER UTILITY F UND UTILITIES RENTS & LEASES-OTHER MISC LA UNDERING SERVICES 7/2 625309 07/10/2026 CI NTAS CORPORATION NO. 2 83.66$ WASTEWATER TREATMENT PLNT UTILITIES RENTS & LEASES-OTHER MISC LA UNDERING SERVICES 7/2 625433 07/17/2026 CI NTAS CORPORATION NO. 2 117.48$ LANDFILL F UND SOLID WASTE DISPOSAL OTHER CONTRAC SVCS-MISC RUG SERVICE 625434 07/17/2026 CI NTAS CORPORATION NO. 2 125.23$ WASTEWATER TREATMENT PLNT UTILITIES RENTS & LEASES-OTHER MISC LA UNDERING SRVCS 7/10 625434 07/17/2026 CI NTAS CORPORATION NO. 2 125.23$ STORMWATER UTILITY F UND UTILITIES RENTS & LEASES-OTHER MISC LA UNDERING SRVCS 7/10 625559 07/24/2026 CI NTAS CORPORATION NO. 2 58.74$ LANDFILL F UND SOLID WASTE DISPOSAL OTHER CONTRAC SVCS-MISC RUG SERVICE 625560 07/24/2026 CI NTAS CORPORATION NO. 2 83.66$ STORMWATER UTILITY F UND UTILITIES RENTS & LEASES-OTHER MISC LA UNDERING SERVICES 7/17 625560 07/24/2026 CI NTAS CORPORATION NO. 2 83.66$ WASTEWATER TREATMENT PLNT UTILITIES RENTS & LEASES-OTHER MISC LA UNDERING SERVICES 7/17 625662 07/31/2026 CI NTAS CORPORATION NO. 2 58.74$ LANDFILL F UND SOLID WASTE DISPOSAL OTHER CONTRAC SVCS-MISC RUG SERVICE 625663 07/31/2026 CI NTAS CORPORATION NO. 2 125.23$ WASTEWATER TREATMENT PLNT UTILITIES RENTS & LEASES-OTHER MISC LA UNDERING SERVICES 7/24 625663 07/31/2026 CI NTAS CORPORATION NO. 2 125.23$ STORMWATER UTILITY F UND UTILITIES RENTS & LEASES-OTHER MISC LA UNDERING SERVICES 7/24 625664 07/31/2026 CI NTAS CORPORATION NO. 2 270.50$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MISC SAFETY SAFETY INVENTORY JUN E 625664 07/31/2026 CI NTAS CORPORATION NO. 2 270.49$ STORMWATER UTILITY F UND UTILITIES RPR & MNT SUPP-MISC SAFETY SAFETY INVENTORY JUNE 625561 07/24/2026 CITI ES & VILLAGES MUTUAL INS. 2, 725.00$ SELF INSURED WORKERS COMP FINANCE PREMIUMS PAID SELF INSURED EXCES WC AUDIT PREMIUM 625561 07/24/2026 CITI ES & VILLAGES MUTUAL INS. 10, 166.43$ SELF INSURED WORKERS COMP FINANCE PREMIUMS PAID SELF INSURED BUFFER POLIC Y AUDIT PREMIUM 625410 07/17/2026 CITY OF SUPERIOR POLICE LOCAL NO 27 2,340.00$ PAYROLL F UND UNION DUES DED. PAYABL E PAYROLL SUMMARY 625310 07/10/2026 CITY OF WHITEWATER 5, 000.00$ INFO TECH F UND DATA PROCESSING RPR & MNT SUPP-MISC CITY CLERK TABULATOR 625197 07/02/2026 CITY TREASURER PETTY CASH CLEARING 66.62$ GENERAL F UND FIRE DEPARTMENT TRAVEL & TRAINING IMMUNIZATION& PARKING FEE SFD AEMT CLINICALS 625197 07/02/2026 CITY TREASURER PETTY CASH CLEARING 122.35$ GENERAL F UND FIRE DEPARTMENT TRAVEL & TRAINING PARKING FEE SFD AEMT CLINICALS 625197 07/02/2026 CITY TREASURER PETTY CASH CLEARING 25.56$ GENERAL F UND BUILDING INSPECTION TRAVEL & TRAINING TESTING FEES FOR PLUMBING LICENSE INSPECTOR 625197 07/02/2026 CITY TREASURER PETTY CASH CLEARING 36.70$ GENERAL F UND FIRE DEPARTMENT TRAVEL & TRAINING PARKING FEES SFD AEMT CLINICALS 625197 07/02/2026 CITY TREASURER PETTY CASH CLEARING 39.60$ GENERAL F UND PLANNING OTHER SUPPLIES & EXPEN SE PLANNING AND DEVELOPMENT MEETING 625197 07/02/2026 CITY TREASURER PETTY CASH CLEARING 60.00$ GENERAL F UND POLICE DEPARTMENT OPERATING SUPP-OTHER M ISC LOCKSMITH SERVICES FOR SPD 625197 07/02/2026 CITY TREASURER PETTY CASH CLEARING 61.05$ GENERAL F UND FIRE DEPARTMENT TRAVEL & TRAINING PARKING FEE SFD AEMT CLINICALS 625637 07/29/2026 CITY TREASURER-TRAVEL CLEARING 6, 742.75$ GENERAL F UND POLICE DEPARTMENT TRAVEL & TRAINING 26-4 AUSTIN VELANDER RE CRUITMENT TRAINING 625435 07/17/2026 COLUMN SOFTWARE PBC 10.34$ GENERAL F UND CITY CLERK PUBS, SUBS, DUES ALCOHOL: RITUAL SALAD LLC 625435 07/17/2026 COLUMN SOFTWARE PBC 90.70$ GENERAL F UND CITY CO UNCIL PUBS, SUBS, DUES MINUTES 20260602 5 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625435 07/17/2026 COLUMN SOFTWARE PBC 11.01$ GENERAL F UND CITY CLERK PUBS, SUBS, DUES ALCOHOL WI CSTORE INC 406 625435 07/17/2026 COLUMN SOFTWARE PBC 181.70$ GENERAL F UND ELECTIONS PUBS, SUBS, DUES ELECTIONS: TYPE E 20260811 625435 07/17/2026 COLUMN SOFTWARE PBC 143.14$ GENERAL F UND CITY CO UNCIL PUBS, SUBS, DUES MINUTES 20260519 625435 07/17/2026 COLUMN SOFTWARE PBC 17.50$ GENERAL F UND CITY CO UNCIL PUBS, SUBS, DUES O26-4428 625435 07/17/2026 COLUMN SOFTWARE PBC 11.01$ GENERAL F UND CITY CLERK PUBS, SUBS, DUES ALCOHOL WI CSTORE INC 311 625435 07/17/2026 COLUMN SOFTWARE PBC 172.61$ GENERAL F UND CITY CLERK PUBS, SUBS, DUES BOR 2026 ROLL & HEARING 625435 07/17/2026 COLUMN SOFTWARE PBC 19.65$ GENERAL F UND CITY CO UNCIL PUBS, SUBS, DUES O26-4427 625562 07/24/2026 COLUMN SOFTWARE PBC 72.46$ GOLF COURSE F UND GOLF COURSE CAPITAL IMPROVEMENTS N GCIRR NEMADJII IRRIGATION ADVERTISE RFP 625198 07/02/2026 COMO LUBE & SUPPLIES, INC. 4, 066.59$ GENERAL F UND SHOP OPERATIONS OPERATING SUPP-OTHER M ISC ROTELLA/TELLUS/BRAKLEEN PO #S2902 625623 07/24/2026 COMO OIL & PROPANE 18,804.61$ LANDFILL F UND SOLID WASTE DISPOSAL RPR & MNT SUPP-FUEL & O IL EQUIPMENT FUEL 625311 07/10/2026 COMPUDYNE, LLC DBA INTEGRIS 7, 185.00$ INFO TECH F UND DUE FROM DOUGLAS COUNTY OFFICE365 SUBSCRIPTION 625311 07/10/2026 COMPUDYNE, LLC DBA INTEGRIS 6, 353.20$ INFO TECH F UND DATA PROCESSING OTHER CONTRAC SVCS-MISC OFFICE365 SUBSCRIPTION 625436 07/17/2026 COMPUDYNE, LLC DBA INTEGRIS 349.00$ INFO TECH F UND DUE FROM DOUGLAS COUNTY CATO MONTHLY BILLING 625436 07/17/2026 COMPUDYNE, LLC DBA INTEGRIS 349.00$ INFO TECH F UND DATA PROCESSING OTHER CONTRAC SVCS-MISC CATO MONTHLY BILLING 625563 07/24/2026 COMPUDYNE, LLC DBA INTEGRIS 175.00$ INFO TECH F UND DATA PROCESSING RPR & MNT SUPP-MISC NETWORK SUPPORT 625665 07/31/2026 COMPUDYNE, LLC DBA INTEGRIS 6, 348.51$ INFO TECH F UND DUE FROM DOUGLAS COUNTY MONTHLY BILLING 625665 07/31/2026 COMPUDYNE, LLC DBA INTEGRIS 7, 053.55$ INFO TECH F UND DATA PROCESSING OTHER CONTRAC SVCS-MISC MONTHLY BILLING 625665 07/31/2026 COMPUDYNE, LLC DBA INTEGRIS 349.00$ INFO TECH F UND DUE FROM DOUGLAS COUNTY CATO MONTHLY BILLING 625665 07/31/2026 COMPUDYNE, LLC DBA INTEGRIS 349.00$ INFO TECH F UND DATA PROCESSING OTHER CONTRAC SVCS-MISC CATO MONTHLY BILLING 625199 07/02/2026 CONNO LLY, MARK E 300.00$ SPECIAL EVENTS PARKS SPECIAL EVENTS BYSIDE BAYSIDE SO UNDS CONCERT - MACKIE BROTHERS 8/5/26 625312 07/10/2026 CONW AY SHIELD 79.00$ GENERAL F UND FIRE DEPARTMENT OTHER SUPPLIES & EXPEN SE ZIMMERMAN AC SHIELD 625666 07/31/2026 COORDINATED BU SINESS SYSTEMS LTD 1,363.08$ GENERAL F UND PLANNING OFFICE SUPPLIES PLANNING CHAIRS 625886 08/14/2026 COO RDINATED BUSINESS SYSTEMS LTD 195.00$ GENERAL F UND MAYOR OFFICE SUPPLIES PRINTER PAPER COORDINATED BIZ SYSTEMS 625667 07/31/2026 CORE ADVANTAGE 300.00$ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC MATTRESS RECYCLE HAUL 625313 07/10/2026 CRIC KET SIGNS 105.00$ URBAN TREE F UND PARKS OPERATING SUPP-OTHER MISC NEW PLAQUE/NEW NAME PLATE 625313 07/10/2026 CRIC KET SIGNS 580.00$ BUSINESS IMPROVEMENT FUND ACQUISITION OTHER SUPPLIES & EXPENSE SBID FARMERS MARKET SIGN 625437 07/17/2026 CRIC KET SIGNS 300.00$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC TINY BUILDING SIGNS 625437 07/17/2026 CRIC KET SIGNS 620.00$ SPECIAL EVENTS PARKS SPECIAL EVENTS BYSIDE BAYSIDE SO UND SIGNS 625200 07/02/2026 CRIME P OINT INC 5, 750.00$ POLICE GRANT & LIAISON FD POLICE DEPARTMEN T CAPITAL EQUIPMENT 20181 CAMERA SYSTEM 625200 07/02/2026 CRIME P OINT INC 16,250.00$ POLICE GRANT & LIAISON FD POLICE DEPARTMENT CAPITAL EQUIPMENT 20181 CAMERA 625564 07/24/2026 DARIE NNE MCNAMARA 28.80$ GENERAL F UND CITY ATTORNEY OTHER PROF SERVICES COS V. GREENFIELD WITNESS/MILEAGE CHECK-DM 625668 07/31/2026 DEL ZOTTO PRODUCTS OF MN INC 1, 188.00$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SUPP-PIPNG-CO SY CO NCRETE RINGS 625668 07/31/2026 DEL ZOTTO PRODUCTS OF MN INC 1, 088.00$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-PIPNG-CO SY CO NCRETE RINGS 625201 07/02/2026 DE LEGARD TOOL COMPANY 182.48$ GENERAL F UND SHOP OPERATIONS OPERATING SUPP-OTHER M ISC DRAIN HOSE KIT/GREASE GUN PO #S2903 625314 07/10/2026 DLT SO LUTIONS, LLC. 550.00$ STORMWATER UTILITY F UND UTILITIES RPR & MNT SVC-OTHER MISC AUTODESK SFTWR&S PPORT 625314 07/10/2026 DLT SO LUTIONS, LLC. 550.00$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SVC-OTHER MISC AUTODESK SFTWR&SPPOR T 625315 07/10/2026 DOMINIC (RICH) CANNATA 400.00$ SPECIAL EVENTS PARKS SPECIAL EVENTS EVENTS MC 4TH OF JULY 625565 07/24/2026 DOOR SER VICE SUPERIOR 883.63$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES L ANDFILL REPAIR 625565 07/24/2026 DOOR SER VICE SUPERIOR 755.63$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES B ONG AIRPORT REPAIR 625669 07/31/2026 DOOR SER VICE SUPERIOR 438.38$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES D OOR REPAIR/LANDFILL 625669 07/31/2026 DOOR SERVI CE SUPERIOR 3, 223.90$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES T ORSION SPRINGS/MSB 625438 07/17/2026 DOUGLAS CO. R EGISTER OF DEEDS 32.00 $ GENERAL F UND PLANNING OTHER PROF SERVICES RECORDING EASEMENT/MISC 625280 07/08/2026 DOUGLAS COUNTY ABSTRACT & TITLE LLC 16,185.82$ ECONOMIC DEVELOPMENT FUND PLANNING MISC CONTRACTUAL SVCS WI POINT LAND P URCHASE NEWGREN 625316 07/10/2026 DOUG LAS COUNTY ABSTRACT & TITLE LLC 40.00$ GENERAL F UND BUILDING INSPECTION OTHER CONTRAC SVCS-MIS C TITLE SEA RCH 918 CATLIN AVE 625316 07/10/2026 DOUG LAS COUNTY ABSTRACT & TITLE LLC 85.00$ GENERAL F UND PLANNING MISC CONTRACTUAL SVCS TITLE SEA RCH 088081134100 625439 07/17/2026 DOUG LAS COUNTY ABSTRACT & TITLE LLC 85.00$ GENERAL F UND BUILDING INSPECTION OTHER CONTRAC SVCS-MIS C TITLE SEA RCH 1809 E 4TH ST 625439 07/17/2026 DOUG LAS COUNTY ABSTRACT & TITLE LLC 85.00$ GENERAL F UND BUILDING INSPECTION OTHER CONTRAC SVCS-MIS C TITLE SEA RCH 1030 24TH AVE E 625636 07/27/2026 DOUGLAS COUNTY ABSTRACT & TITLE LLC 2 38,198.33$ AFFORDABLE HOUSING F UND PLANNING MISC CONTRACTUAL SVCS PROPERTY P URCHASE 1903 BANKS AVE 6 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625566 07/24/2026 DOUG LAS COUNTY FISH & GAME INC 150.00$ GENERAL F UND SPEC DEP - SNIPER INV RANGE USE 625440 07/17/2026 DOUG LAS COUNTY HISTORICAL 4,394.24$ ARPA GRANT COMMUNITY PROMOT ION NON PROFIT GRANTS ARPANP FINAL DISBURSEMENT 2023 DCHS NONPROFIT GRANT 625441 07/17/2026 DOUG LAS COUNTY HISTORICAL 1,500.00$ TOURISM COMMISSION COMMUNITY PROMOT ION GRANTS TDC MARKETING GRANT TO ST LOUIS RIVER RENDEZVOUS 625202 07/02/2026 DOUG LAS COUNTY SHERIFFS DEPT. 691.00$ GENERAL F UND SPEC DEP-PD EVIDENCE $ $$ RESOLVED NARCOTIC F UNDS TO PD SAFE 625442 07/17/2026 DOUGLAS COUNTY TREASURER 426.00$ INFO TECH F UND DATA PROCESSING OTHER CONTRAC SVCS-MISC MICROSOFT LICENSING 625567 07/24/2026 DOUGLAS COUNTY TREASURER 649.50$ INFO TECH F UND DATA PROCESSING RPR & MNT SUPP-MISC 3819 625670 07/31/2026 DOUGLAS COUNTY TREASURER 750.00$ INFO TECH F UND DATA PROCESSING OTHER CONTRAC SVCS-MISC TAIVAS MONTHLY 625671 07/31/2026 DSC COMM UNICATIONS 2, 259.00$ CAPITAL IMPROVEMENT F UND FIRE DEPARTMENT CAPITAL EQUIPMENT ROSRTX 2 WIRELESS HEADSETS RT X 625568 07/24/2026 DU KES TOWING 291.00$ GENERAL F UND POLICE DEPARTMENT OTHER CONTR SVCS-MISC PTTOW 2013 FORD FOCUS 26SP07995 625443 07/17/2026 DULUTH CHIL DREN'S MUSEUM, INC 125.00$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL PROGRAMMING 625444 07/17/2026 DULUTH CONCRETE (8, 031.24)$ CAPITAL IMPROVEMENT F UND RETAINAGE PAYABLE SIDWLK 2026 SI DEWALK PROJE CIP PROGRESS RETAINAGE 625444 07/17/2026 DULUTH CONCRETE 1 60,624.88$ CAPITAL IMPROVEMENT F UND SIDEWALKS CAPITAL IMPROVEMENTS SIDWLK 2026 SIDEWALK PR OJE CIP PROGRESS 625203 07/02/2026 DULUTH SCOTTI SH HERITAGE ASSOC 1,000.00$ SPECIAL EVENTS PARKS SPECIAL EVENTS EVENTS TWIN PORTS HIGHLANDERS - 4TH OF JULY PARADE 625445 07/17/2026 DULUTH TRANSI T AUTHORITY (1 02,109.00)$ GENERAL F UND MASS TRANSIT OTHER CONTRAC SVCS-MIS C WISDOT 5307 DTA GRANT MAY 2026 625445 07/17/2026 DULUTH TRANSI T AUTHORITY 2 17,696.13$ GENERAL F UND MASS TRANSIT OTHER CONTRAC SVCS-MIS C FIXED ROUTE -STRIDE RIDE MAY 2026 - TRANSIT SVC 625317 07/10/ 2026 EAST END POWER EQUIPMENT 89.98$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS STIHL HP ULTRA OIL PO #P13835 625446 07/17/ 2026 EAST END POWER EQUIPMENT 44.88$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R SUPPLIES RUBBER STRAPS 625672 07/31/ 2026 EAST END POWER EQUIPMENT 7.96 $ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SUPP-CS MACH/EQ LS15 KEY CUTS 625318 07/10/2026 EASYLIVING SERVICES LLC 100.00$ NEIGHBORHOOD IMPROVMNT FD BUILDING INSP ECTION OTHER CONTRAC SVCS-MISC ABATE GRASS ABATEMENT 1517 N 56TH ST; NWTG-0858 625318 07/10/ 2026 EASYLIVING SERVICES LLC 4, 800.00$ NEIGHBORHOOD IMPROVMNT FD BUILDING INSPECT ION OTHER CONTRAC SVCS-MISC ABATE BOARD-UP 918 CATLIN AVE; PROP-0246 625447 07/17/2026 EASYLIVING SERVICES LLC 674.16$ AFFORDABLE HOUSING F UND PLANNING MISC CONTRACTUAL SVCS NEMADJ NEMADJI CONTRAC T SERV JUNE 2026 625447 07/17/2026 EASYLIVING SERVICES LLC 200.00$ NEIGHBORHOOD IMPROVMNT FD BUILDING INSP ECTION OTHER CONTRAC SVCS-MISC ABATE GRASS ABATEMENT 1927 E 3RD ST; NWTG-0864 625447 07/17/ 2026 EASYLIVING SERVICES LLC 3, 115.21$ AFFORDABLE HOUSING F UND PLANNING RPR & MNT SUPP-MISC NEMADJ NEMADJI MAINTEN ANCE MAY 2026 625447 07/17/ 2026 EASYLIVING SERVICES LLC 2, 386.89$ AFFORDABLE HOUSING F UND PLANNING MISC CONTRACTUAL SVCS NEMADJ NEMADJI CONTRAC T SERV MAY 2026 625447 07/17/2026 EASYLIVING SERVICES LLC 120.00$ NEIGHBORHOOD IMPROVMNT FD BUILDING INSP ECTION OTHER CONTRAC SVCS-MISC ABATE GRASS ABATEMENT 702 N 22ND ST; NWTG-0872 625447 07/17/2026 EASYLIVING SERVICES LLC 120.00$ NEIGHBORHOOD IMPROVMNT FD BUILDING INSP ECTION OTHER CONTRAC SVCS-MISC ABATE GRASS ABATEMENT 611 FISHER AVE; NWTG-0882 625447 07/17/ 2026 EASYLIVING SERVICES LLC 3, 302.46$ AFFORDABLE HOUSING F UND PLANNING RPR & MNT SUPP-MISC NEMADJ NEMADJI MAINTEN ANCE JUNE 2026 625447 07/17/2026 EASYLIVING SERVICES LLC 120.00$ NEIGHBORHOOD IMPROVMNT FD BUILDING INSP ECTION OTHER CONTRAC SVCS-MISC ABATE GRASS ABATEMENT 1614 OHIO AVE; NWTG-0855 625447 07/17/2026 EASYLIVING SERVICES LLC 100.00$ NEIGHBORHOOD IMPROVMNT FD BUILDING INSP ECTION OTHER CONTRAC SVCS-MISC ABATE GRASS ABATEMENT 5924 BANKS AVE; NWTG-0868 625448 07/17/2026 ED GE AI SOLUTIONS INC 997.50$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SVC-OTHR-PIPNG-CS PIPE DREAM MONTH LY SBSCPT JULY 625448 07/17/2026 ED GE AI SOLUTIONS INC 997.50$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SVC-OTHR-PIPNG-CS PIPE DREAM MONTHLY S BSCPT JULY 625319 07/10/2026 EJ E QUIPMENT 700.11$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS CABLE, COIL ASSY PO #P13842 625319 07/10/2026 EJ E QUIPMENT 466.05$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS RELAYS PO #P13842 625570 07/24/2026 ELAN FINA NCIAL SERVICES I 1, 213.70$ BUSINESS IMPROVEMENT FUND ACQUISITION OTHER SUPPLIES & EXPENSE SBID CC-PERKINS, JMR, R EF DNT, AT&T 625320 07/10/2026 ELIT E PORTABLE TOILETS LLC 205.00$ STORMWATER UTILITY F UND UTILITIES TRAVEL & TRAINING PEIR 5TH GRADE TOUR P RTBL TLT 625320 07/10/2026 ELIT E PORTABLE TOILETS LLC 125.00$ WASTEWATER TREATMENT PLNT UTILITIES UTILITIES-GENERAL PRTBL TOILETS 5/21- 6/21 625320 07/10/2026 ELIT E PORTABLE TOILETS LLC 125.00$ WASTEWATER TREATMENT PLNT UTILITIES UTILITIES-GENERAL PRTBL TOILETS 3/21- 4/21 625320 07/10/2026 ELIT E PORTABLE TOILETS LLC 125.00$ WASTEWATER TREATMENT PLNT UTILITIES UTILITIES-GENERAL PRTBL TOILETS 4/21- 5/21 625320 07/10/2026 ELIT E PORTABLE TOILETS LLC 125.00$ STORMWATER UTILITY F UND UTILITIES UTILITIES-GENERAL PRTBL TOILETS 4 /21-5/21 625320 07/10/2026 ELIT E PORTABLE TOILETS LLC 205.00$ WASTEWATER TREATMENT PLNT UTILITIES TRAVEL & TRAINING PEIR 5TH GRADE TOUR PRTBL TLT 625320 07/10/2026 ELIT E PORTABLE TOILETS LLC 125.00$ STORMWATER UTILITY F UND UTILITIES UTILITIES-GENERAL PRTBL TOILETS 5 /21-6/21 625320 07/10/2026 ELIT E PORTABLE TOILETS LLC 125.00$ STORMWATER UTILITY F UND UTILITIES UTILITIES-GENERAL PRTBL TOILETS 3 /21-4/21 625571 07/24/2026 ELIT E PORTABLE TOILETS LLC 125.00$ STORMWATER UTILITY F UND UTILITIES UTILITIES-GENERAL PORTABLE TOILETS SERVICES 6/21-7/21 625571 07/24/2026 ELIT E PORTABLE TOILETS LLC 125.00$ WASTEWATER TREATMENT PLNT UTILITIES UTILITIES-GENERAL PORTABLE TOILETS SER VICES 6/21-7/21 625321 07/10/2026 EMBAR K SUPPORTED EMPLOYMENT 200.00$ GENERAL F UND PARKS OTHER CONTRAC SVCS-MIS C FENCE LINE MOWING - JUNE 2026 625449 07/17/2026 EMBAR K SUPPORTED EMPLOYMENT 180.00$ LANDFILL F UND SOLID WASTE DISPOSAL OTHER CONTRAC SVCS-MISC LITTER PICKING 625673 07/31/2026 EN GELKING CORPORATION 4,158.77$ BUSINESS IMPROVEMENT FUND ACQUISITION OTHER SUPPLIES & EXPENSE SBID STAKEHOLDER GRANT PORT TOWN TAVERN 625572 07/24/2026 ENVIRONMENTAL RESOURCE ASSOC. 694.13$ WASTEWATER TREATMENT PLNT UTILITIES OPERATING SUPPLIES-LAB LABBUD LAB SUPPLIES 7 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625450 07/17/2026 EQUIPMENT RENTAL COMPANY 1, 282.43$ GENERAL F UND SHOP OPERATIONS RPR & MNT SVC-MACH & E Q REPAIR BUCKET #602 PO #C1808 625204 07/02/2026 ERICA DI SCHINO LLC 2, 333.10$ REVOLVING GRANT F UND COMMUNITY PROMOTION PUBLIC ART SPAG GRANT - FULL PAYMENT PAYMENT 2 LAST THIRD 625451 07/17/2026 ERICKSON POST CARDS & SOUVENIRS 60.00 $ Public Museum PARKS COGS SSMETE STUFFED ANIMAL, SH ARK 625674 07/31/2026 ERICKSON POST CARDS & SOUVENIRS 19.75 $ Public Museum PARKS COGS FAIRLA ORNAMENT 625674 07/31/2026 ERICKSON POST CARDS & SOUVENIRS 27.65 $ Public Museum PARKS COGS SSMETE ORNAMENT 625573 07/24/2026 E UROFINS TESTAMERICA 4,170.00$ LANDFILL F UND SOLID WASTE DISPOSAL OTHER CONTRAC SVCS-MISC GRO UNDWATER SAMPLING 625205 07/02/2026 FASTEN AL COMPANY 487.49$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MISC SAFETY TOE KICK MOUNTING HR DWR 625205 07/02/2026 FASTEN AL COMPANY 487.49$ STORMWATER UTILITY F UND UTILITIES RPR & MNT SUPP-MISC SAFETY TOE KICK MOUNTIN G HRDWR 625322 07/10/2026 FASTEN AL COMPANY 20.22$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP MAITNENANCE SUPPLI ES 625322 07/10/2026 FASTEN AL COMPANY 49.50$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES A NGLE GRINDER DISCX 625322 07/10/2026 FASTEN AL COMPANY 49.62$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R SUPPLIES UV CABLE TIES 625322 07/10/2026 FASTEN AL COMPANY 339.33$ GENERAL F UND SHOP OPERATIONS OPERATING SUPP-OTHER M ISC JOBBER/SAW/GLASSES/EYE PO #S2816 625322 07/10/2026 FASTEN AL COMPANY 155.25$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES G ALV CARRIAGE BOLTS 625452 07/17/2026 FASTEN AL COMPANY 759.64$ GENERAL F UND HWY & STREET MAINT & CONS OPERATING SUPP-OTHER M ISC STREET SUPPLIES SAFETY BOOTS 625452 07/17/2026 FASTEN AL COMPANY 266.70$ GENERAL F UND HWY & STREET MAINT & CONS OPERATING SUPP-OTHER M ISC STREET SUPPLIES GLOVES 625574 07/24/2026 FASTEN AL COMPANY 106.68$ GENERAL F UND SHOP OPERATIONS OPERATING SUPP-OTHER M ISC ALUM CUT WHL PO #S2816 625574 07/24/2026 FASTEN AL COMPANY 114.39$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP FLASHLIGHT BATTERIES 625574 07/24/2026 FASTEN AL COMPANY 434.86$ GENERAL F UND SHOP OPERATIONS OPERATING SUPP-OTHER M ISC WIPES, GLOVES PO #S2816 625574 07/24/2026 FASTEN AL COMPANY 11.00$ GENERAL F UND SHOP OPERATIONS OPERATING SUPP-OTHER M ISC NYLON HEX CAP SCREWS PO #S2816 625574 07/24/2026 FASTEN AL COMPANY 2, 447.04$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R GLOVES/GLASSES/BAGS/TISSU 625574 07/24/2026 FASTEN AL COMPANY 164.01$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP MAINTENANCE SUPPLIES 625675 07/31/2026 FASTEN AL COMPANY 24.61$ GENERAL F UND BUILDING INSPECTION OPER SUPP-MISC OPERATION SUPPLIES HARD HAT 625453 07/17/2026 FEDEX 46.01$ LANDFILL F UND SOLID WASTE DISPOSAL OPERATING SUPP-OTHER MI SC TARIFF 625676 07/31/2026 FERGUSON E NTERPRISES - 1657 104.42$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES F LEX SS HOSE 625575 07/24/2026 FE RGUSON WATERWORKS 72.45$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-PIPNG-CO SY PIPE&COUPLING ST OCK 625575 07/24/2026 FE RGUSON WATERWORKS 72.45$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SUPP-PIPNG-CO SY PIPE&COUPLING STOC K 625677 07/31/2026 FE RGUSON WATERWORKS 139.60$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-PIPNG-CO SY COLLECTION PIPE STOCK 625677 07/31/2026 FE RGUSON WATERWORKS 366.52$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SUPP-PIPNG-CO SY COLLECTION PIPE&COUP LINGS 625677 07/31/2026 FE RGUSON WATERWORKS 139.60$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SUPP-PIPNG-CO SY COLLECTION PIPE STOC K 625677 07/31/2026 FE RGUSON WATERWORKS 366.52$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-PIPNG-CO SY COLLECTION PIPE& COUPLINGS 625206 07/02/2026 FE RRELLGAS 45.32$ GENERAL F UND FIRE DEPARTMENT RPR & MNT SUPP-FUEL/OI L ACCT# 7607778 DIVE PROPANE F ILL 625323 07/10/2026 FE RRELLGAS 25.53$ GENERAL F UND FIRE DEPARTMENT RPR & MNT SUPP-FUEL/OI L ACCO UNT#7607778 FORKLIFT PROPANE 625454 07/17/2026 FINSTAD APPRAISALS 300.00$ GENERAL F UND PLANNING MISC CONTRACTUAL SVCS 1903 BANKS AVE APPRAISAL 625411 07/17/2026 FI RE FIGHTERS-LOCAL #74 3, 074.28$ PAYROLL F UND UNION DUES DED. PAYABL E PAYROLL SUMMARY 625207 07/02/2026 FI RE SAFETY USA, INC 468.65$ CAPITAL IMPROVEMENT F UND FIRE DEPARTMENT CAPITAL EQUIPMENT ROSRTX SUPER HOSE STRAP 625324 07/10/2026 FIRST ADVANTAGE LNS OCC. HEALTH SOL 272.55$ GENERAL F UND POLICE DEPARTMENT OTHER CONTR SVCS-MISC DRUG TESTING SPD 625324 07/10/2026 FIRST ADVANTAGE LNS OCC. HEALTH SOL 1,050.57$ GENERAL F UND HUMAN RESO URCES PROF SERVICES - OTHER DRUG TESTING HR 625324 07/10/2026 FIRST ADVANTAGE LNS OCC. HEALTH SOL 36.71$ GENERAL F UND PARKS OTHER CONTRAC SVCS-MIS C DRUG TESTING PARKS 625576 07/24/2026 FITZ CRAFT CREATIONS 69.00$ Public Museum PARKS COGS SSMETE LK SUPERIOR SHADOW BOX 625576 07/24/2026 FITZ CRAFT CREATIONS 23.00$ Public Museum PARKS COGS FAIRLA LK SUPERIOR SHADOW BOX 625455 07/17/2026 FORUM COMMUNI CATIONS COMPANY 205.00$ LANDFILL F UND REFUSE & GARBAGE COLLECTI PUBS, SUBS, DUES JULY 4TH HOLIDAY AD 625456 07/17/2026 GENERAL CLEANING CORPORATION 223.00$ LANDFILL F UND SOLID WASTE DISPOSAL OTHER CONTRAC SVCS-MISC CLEANING SERVICE 625678 07/31/2026 GERBER LEISURE PRODUCTS 278.00$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES S WING HANGER W/BOLT LINK 625325 07/10/2026 GOI N POSTAL 17.56$ HAZ MAT GRANT F UND PUBLIC SAFETY OTHER SUPPLIES & EXPENSE 13H ZMT SHIP AIR SAMPLE 625577 07/24/2026 GOI N POSTAL 71.23$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES S HIPPING PVC FITTINGS 625326 07/10/2026 GR AINGER 52.07$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS FIRE HOSE ADAPTER #5313 PO #P13850 625679 07/31/2026 GR AINGER 263.48$ WASTEWATER TREATMENT PLNT UTILITIES OPERATING SUPPLIES-LAB LABBUD LAB SUPPLIES 625208 07/02/2026 GREAT L AKES & ST LAWRENCE CITIES IN (3,300.00)$ GENERAL F UND MAYOR PUBS, SUBS, DUES 2026 MEMBERSHIP VOID WRONG A DDRESS 8 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625208 07/02/2026 GREAT L AKES & ST LAWRENCE CITIES IN (3,300.00)$ GENERAL F UND MAYOR PUBS, SUBS, DUES 2025 MEMBERSHIP VOID WRONG A DDRESS 625208 07/02/2026 GREAT LAKES & ST LAWRENCE CITIES IN 3,300.00$ GENERAL F UND MAYOR PUBS, SUBS, DUES 2025 MEMBERSHIP 625208 07/02/2026 GREAT LAKES & ST LAWRENCE CITIES IN 3,300.00$ GENERAL F UND MAYOR PUBS, SUBS, DUES 2026 MEMBERSHIP 625407 07/14/2026 GREAT LAKES & ST LAWRENCE CITIES IN 3,300.00$ GENERAL F UND MAYOR PUBS, SUBS, DUES 2025 MEMBERSHIP REISSUE WRONG A DDRESS 625407 07/14/2026 GREAT LAKES & ST LAWRENCE CITIES IN 3,300.00$ GENERAL F UND MAYOR PUBS, SUBS, DUES 2026 MEMBERSHIP REISSUE WRONG A DDRESS 625209 07/02/2026 GR EAT LAKES ELECTRICAL CO. (23.94)$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES V OID WRONG ADDRESS. 625209 07/02/2026 GR EAT LAKES ELECTRICAL CO. 23.94$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES E LEC SIDE LENS 625327 07/10/2026 GR EAT LAKES ELECTRICAL CO. 126.36$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES L IGHT BULBS 625327 07/10/2026 GR EAT LAKES ELECTRICAL CO. 4.50 $ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES E LECTRICAL SEAL 625408 07/14/2026 GR EAT LAKES ELECTRICAL CO. 23.94$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC ELEC SIDE LENS B&G SUPPLY R EISSUE WRONG ADDRESS 625328 07/10/2026 GREAT LAKES OFFICE SOLUTIONS, INC 346.81 $ BUSINESS IMPROVEMENT FUND ACQUISITION OTHER SUPPLIES & EXPENSE SBID OFFICE INK 625329 07/10/2026 GREAT NORTHERN ENVIRONMENTAL, LLC 6,884.00$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP AUTO DROP TRAP 625210 07/02/2026 GREATAMERIC A FINANCIAL SVCS 112.91$ LIBRARY SPEC REV F UND LIBRARY OTHER CONTRAC SVCS-MISC COIN OP LEASE 625579 07/24/2026 GREATAMERIC A FINANCIAL SVCS 69.48$ LIBRARY SPEC REV F UND LIBRARY OTHER CONTRAC SVCS-MISC COPIER LEASE 625330 07/10/2026 GREEN PROPER TY SERVICES LLC 720.00$ LIBRARY SPEC REV F UND LIBRARY RPR & MNT SVC-BUILDINGS MAINTENANCE 625211 07/02/2026 H& L MESABI 2,808.00$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS CARBIDE BITS W/WASH HEX PO #P13843 625580 07/24/2026 HACH COMPANY 252.60$ WASTEWATER TREATMENT PLNT UTILITIES OPERATING SUPPLIES-LAB LABBUD LAB SUPPLIES 625581 07/24/2026 HANCO C ORPORATION 186.29$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS RUBBER REPAIR COMPO UND PO #T877996 625582 07/24/2026 HANCO UTI LITIES, INC 15,000.00$ ARPA GRANT ADMINISTRATION CAPITAL EQUIPMENT FIBER A NNUAL INSPECTION 625582 07/24/2026 HANCO UTI LITIES, INC 56,653.86$ CAPITAL IMPROVEMENT F UND RETAINAGE PAYABLE FIBER FIBER C ONSTRUCTION 2024 RETAINAGE PAY OUR 625582 07/24/2026 HANCO UTI LITIES, INC 34,526.50$ ARPA GRANT ADMINISTRATION CAPITAL EQUIPMENT FIBER 11 RES DROPS 2 COMMERCIAL 625582 07/24/2026 HANCO UTI LITIES, INC 1, 436.37$ ARPA GRANT ADMINISTRATION CAPITAL EQUIPMENT FIBER MATERIALS INVOICE 625680 07/31/2026 HANCO UTI LITIES, INC ( 20,766.23)$ CAPITAL IMPROVEMENT F UND RETAINAGE PAYABLE UNLEAD LEAD LI NE 2026 PAY APP 1 RETAINAGE 625680 07/31/2026 HANCO UTI LITIES, INC 4 15,324.58$ CAPITAL IMPROVEMENT F UND MAJOR STREET PROJECTS CAPITAL IMPROVEMENTS UNLEAD LEAD LINE 2026 PAY APP 1 625331 07/10/2026 HANNA INSTRUMENTS US 216.95$ STORMWATER UTILITY F UND UTILITIES RPR & MNT SUPP-MACH/EQUIP IDDE ILLICIT DISCHARG E SAMPLE SUPPLIES 625681 07/31/2026 HANNAH DUNDA 150.00$ BUSINESS IMPROVEMENT FUND ACQUISITION OTHER CONTRAC SVCS-MISC FARMERS MARKET MUSIC AUGUST 5, 2026 625457 07/17/2026 HARBOR CIT Y MASONRY INC ( 11,950.20)$ CAPITAL IMPROVEMENT F UND RETAINAGE PAYABLE FIRE3 FIRE ST ATION 2 BUILD PAY APP 2 RETAINAGE 625457 07/17/2026 HARBOR CIT Y MASONRY INC 2 39,004.00$ CAPITAL IMPROVEMENT F UND FIRE DEPARTMENT CAPITAL IMPROVEMENTS FIRE3 FIRE STATION 2 BUILD PAY APP 2 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 23.10 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC FIRE HALL #3 - 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 18.90 $ WASTEWATER TREATMENT PLNT UTILITIES OTHER CONTRAC SVCS-MISC SEWAGE PLANT - 6 Y ARD 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 23.10 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC FIRE HALL #1 - 96 GALLON 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 23.10 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC BONG MUSEUM - 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 23.10 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC FAIRLAWN MUSEUM - 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 46.20 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC PUBLIC WORKS - 64 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 39,499.46$ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC RESD. RECYLING CONTRACT 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 11.55 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC HISTORICAL SOCIETY - 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 23.10 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC SENIOR CENTER - 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 23.10 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC PUBLIC WORKS - 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 18.00 $ LIBRARY SPEC REV F UND LIBRARY OTHER CONTRAC SVCS-MISC LIBRARY - 4 YARD 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 30.50 $ GENERAL F UND SHOP OPERATIONS OTHER CONTRAC SVCS-MIS C PUBLIC WORKS - RECYCLE EQUIPMENT CHARGES 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 11.55 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC FIRE HALL #2 - 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 5.78 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC BARKERS MARINA - 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 11.55 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC LIBERTY BUILDING - 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 34.65 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC LIBRARY - 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 21.00 $ GENERAL F UND AIRPORT OTHER CONTRAC SVCS-MIS C AIRPORT - 8 YARD 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 11.55 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC LANDFILL - 96 GALLON 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 18.90 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC LIBERTY BUILDING - 6 YARD 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 46.20 $ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC SEWAGE PLANT - 96 GALLON 9 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625212 07/02/2026 HARTELS/DBJ DISPOSAL COMPANIES LLC 45.68 $ GENERAL F UND SHOP OPERATIONS OTHER CONTRAC SVCS-MIS C PUBLIC WORKS - 8 YARD 625458 07/17/2026 HAWK INS INC. 11,792.81$ WASTEWATER TREATMENT PLNT UTILITIES OPER SUPP-CHEMICALS MP FERRIC 625682 07/31/2026 HAWK INS INC. 12,098.93$ WASTEWATER TREATMENT PLNT UTILITIES OPER SUPP-CHEMICALS CSTP2 FERRIC 625278 07/02/2026 HEAD OF TH E LAKES UNITED WAY 10.00 $ PAYROLL F UND UNITED F UND CONT PAYABLE PAYROLL SUMMARY 625412 07/17/2026 HEAD OF TH E LAKES UNITED WAY 10.00 $ PAYROLL F UND UNITED F UND CONT PAYABLE PAYROLL SUMMARY 625638 07/31/2026 HEAD OF TH E LAKES UNITED WAY 10.00 $ PAYROLL F UND UNITED F UND CONT PAYABLE PAYROLL SUMMARY 625332 07/10/2026 HEARTLAND COMMUNICATIONS GROUP LLC 403.51$ Public Museum PARKS MARKETING RADIO ADS ALL 3 MUSEUMS 625333 07/10/2026 HIGHLANDS REST ORATION WELLNESS LLC 8,000.00$ POLICE GRANT & LIAISON FD POLICE DEPARTMEN T OTHER CONTR SVCS-MISC 19707 PATHWAYS STAY 625334 07/10/2026 HOLDEN INS URANCE AGENCY, INC. 60.00$ GENERAL F UND HUMAN RESO URCES PUBS, SUBS, DUES NOTARY BOND RENEWAL - B.A 625334 07/10/2026 HOLDEN INS URANCE AGENCY, INC. 60.00$ GENERAL F UND HUMAN RESO URCES PUBS, SUBS, DUES NOTARY BOND RENEWAL - T.L 625335 07/10/2026 HOLY BUCKETS INC 2,420.00$ GENERAL F UND BUILDINGS & GRO UNDS OTHER CONTRAC SVCS-MISC GENERAL CLEANING J UNE 2026 625335 07/10/2026 HOLY BUCKETS INC 6,090.00$ GENERAL F UND PARKS OTHER CONTRAC SVCS-MIS C VAULT CLEANING JUNE 2026 625459 07/17/2026 HUNT ELECTRIC CORPORATION (1, 625.00)$ CAPITAL IMPROVEMENT F UND RETAINAGE PAYABLE FIRE3 FIRE ST ATION 2 BUILD PAY APP 2 RETAINAGE 625459 07/17/2026 HUNT ELECTRIC CORPORATION 32,500.00$ CAPITAL IMPROVEMENT F UND FIRE DEPARTMENT CAPITAL IMPROVEMENTS FIRE3 FIRE STATION 2 BUILD PAY APP 2 625683 07/31/2026 IACP 500.00$ GENERAL F UND POLICE DEPARTMENT TRAVEL & TRAINING IACP 2026 CONFERENCE WINTERSCHEIDT 625214 07/02/2026 INGRAM LIB RARY SERVICES LLC 639.68$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL PRINT 625336 07/10/2026 INGRAM LIB RARY SERVICES LLC 547.91$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL PRINT 625460 07/17/2026 INGRAM LIBRA RY SERVICES LLC 1,062.63$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL PRINT 625583 07/24/2026 INGRAM LIB RARY SERVICES LLC 639.77$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL PRINT 625684 07/31/2026 INGRAM LIBRA RY SERVICES LLC 1,553.53$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL PRINT 625215 07/02/2026 INNOVATIVE OFFICE SOLUTIONS LLC 47.24$ GENERAL F UND FIRE DEPARTMENT OFFICE SUPPLIES CASE COPY PAPER 625584 07/24/2026 INNOVATIVE OFFICE SOLUTIONS LLC 62.12$ WASTEWATER TREATMENT PLNT UTILITIES OFFICE SUPPLIES OFFICE INVENTORY J ULY 625584 07/24/2026 INNOVATIVE OFFICE SOLUTIONS LLC 62.12$ STORMWATER UTILITY F UND UTILITIES OFFICE SUPPLIES OFFICE INVENTORY JULY 625216 07/02/2026 INTERS TATE BATTERY 100.95$ GENERAL F UND FIRE DEPARTMENT RPR & MNT SUPP-VEHIC P RTS E1 GENERATOR BATTERY 625461 07/17/2026 INTERS TATE BATTERY 40.08$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP SAFETY UV EMERGENCY LITE BATTERY 625337 07/10/2026 INVOIC E CLOUD INC 41.90$ WASTEWATER TREATMENT PLNT UTILITIES LICENSES & PERMITS UTILITY BILLING ON LINE PAYMENT FEES JUNE 625337 07/10/2026 INVOIC E CLOUD INC 41.90$ STORMWATER UTILITY F UND UTILITIES LICENSES & PERMITS UTILITY BILLING ONLINE PAYMENT FEES JUNE 625337 07/10/2026 INVOIC E CLOUD INC 20.95$ LANDFILL F UND REFUSE & GARBAGE COLLECTI OTHER CONTRAC SVCS-MISC UTILITY BILLING ONLINE PAYMENT FEES JUNE 625337 07/10/2026 INVOIC E CLOUD INC 20.95$ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC UTILITY BILLING ONLINE PAYMENT FEES JUNE 625685 07/31/2026 IRON MAN M ECHANICAL LLC 6, 340.00$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SVC-OTHR MISC-CS SFCP 2061 GARRAMONE 2327 E 6 TH 625685 07/31/2026 IRON MAN M ECHANICAL LLC 6, 380.00$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SVC-OTHR MISC-CS SFCP 2025 BROWN 1621 HAMMOND 625462 07/17/2026 J&M DI SPLAYS INC 17,000.00$ SPECIAL EVENTS PARKS SPECIAL EVENTS EVENTS FIREWORKS DISPLAY - REMAINING BALANCE 625585 07/24/2026 J. J. KELLER AND ASSOC. INC. 597.50$ STORMWATER UTILITY F UND UTILITIES TRAVEL & TRAINING CDL TRAINING TRIMMER,PETERSON&LEO TBD 625585 07/24/2026 J. J. KELLER AND ASSOC. INC. 597.50$ WASTEWATER TREATMENT PLNT UTILITIES TRAVEL & TRAINING CDL TRAINING TRIMMER,PETERSON&LEO TBD 625463 07/17/2026 JEFF SIEGLER CONSULTING LLC 17, 500.12$ ECONOMIC DEVELOPMENT FUND PLANNING MISC CONTRACTUAL SVCS JEFF SIEGLER CONSULTING DOWNTOWN REVIVAL 625586 07/24/2026 JENNIFER & MICHAEL HARTLING 298.58$ WASTEWATER TREATMENT PLNT SEWAGE SERVICE REF UND-REIMBURSEMT FOR UTILITY OVER PAYMENT 625338 07/10/2026 JESSICA DUFFY 2,925.00$ BUSINESS IMPROVEMENT FUND ACQUISITION OTHER CONTRAC SVCS-MISC SBID MARKETING SERVICES MAY/JUNE 2026 625338 07/10/ 2026 JESSICA DUFFY 47.95$ BUSINESS IMPROVEMENT FUND ACQUISITION OTHER SUPPLIES & EXPENSE SBID REIMBURSEMENT S 625217 07/02/2026 JFTC O, INC 1,004.02$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS SENSOR #353 PO #P13834 625217 07/02/2026 J FTCO, INC 45.98$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS FILTER KIT PO #P13837 625217 07/02/2026 JFTC O, INC 1,154.03$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS FILTERS/ELEMENTS/OIL SAMP PO #P13837 625217 07/02/2026 J FTCO, INC 583.62$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS CRTG AS-FILT PO #P13837 625217 07/02/2026 J FTCO, INC 58.88$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS INBO UND FREIGHT #353 PO #P13834 625339 07/10/2026 J FTCO, INC 101.49$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS IDLER #304 PO #P13853 625587 07/24/2026 J FTCO, INC 106.68$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS HOSE #356 PO #P13863 625218 07/02/2026 JOHN LUNDBERG 500.00$ SPECIAL EVENTS PARKS SPECIAL EVENTS BYSIDE BAYSIDE SO UNDS CONCERT - BLACKHOOF 8/12/2026 625219 07/02/2026 KAR I TOYOTA 76.38$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS LONG LIFE COOL, OIL FILT PO #P13853 625340 07/10/2026 KILLEN JOHNS ON & SEILER PA 3, 975.00$ LIABILITY INSURANCE F UND FINANCE PROF SVCS-LEGAL WI CSTORE INC & ALYCES PALACE LICENSE MATTERS 10 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625341 07/10/2026 KQ DS-TV 3,450.00$ SPECIAL EVENTS PARKS SPECIAL EVENTS EVENTS BROADCASTING FOR 4TH OF JULY 625220 07/02/2026 KRAMER WE LL DRILLING LLC ( 22,520.22)$ CAPITAL IMPROVEMENT F UND RETAINAGE PAYABLE FIBER2 FIBER P HASE 2 CONSTR PAY APP 2 RETAINAGE 625220 07/02/2026 KRAMER WE LL DRILLING LLC 3 44,489.13$ HUD CDBG 14.218 B17MC-09 ADMINISTRATION OTHER CONTRAC SVCS-MISC 26BBND FIBER PHASE 2 CONSTR PAY APP 2 625220 07/02/2026 KRAMER WE LL DRILLING LLC 1 05,915.37$ GOLF COURSE F UND CONST RUCTION WORK IN PROG FIBER2 FIBER PHASE 2 CONSTR PAY APP 2 625342 07/10/2026 KRAUS-ANDERSON CONSTRUCTION COMPAN 75,699.15$ CAPITAL IMPROVEMENT F UND FIRE DEPARTMENT CAPITAL IMPROVEMENTS FIRE3 FIRE STATION 2 BUILD CMA SERVICES 625464 07/17/2026 KRIST OIL COMPANY 16.00$ GENERAL F UND HWY & STREET MAINT & CONS RPR & MNT SUPP-FUEL/OI L LF & #999 ACCT #222232 625464 07/17/2026 KRIST OIL COMPANY 26.67$ WASTEWATER TREATMENT PLNT UTILITIES OPERATING SUPP-FUEL LF & #999 ACCT #222232 625464 07/17/2026 KRIST OIL COMPANY 5.34$ GENERAL F UND BUILDINGS & GRO UNDS RPR & MNT SUPP-FUEL/OIL LF & #999 A CCT #222232 625464 07/17/2026 KRIST OIL COMPANY 110.95$ LANDFILL F UND SOLID WASTE DISPOSAL RPR & MNT SUPP-FUEL & O IL LF & #999 ACCT #222232 625464 07/17/2026 KRIST OIL COMPANY 170.75$ GENERAL F UND PARKS RPR & MNT SUPP-FUEL/OI L LF & #999 ACCT #222232 625464 07/17/2026 KRIST OIL COMPANY 21.34$ GENERAL F UND TRAFFIC SIGNALS & SIGNS RPR & MNT SUPP-FUEL/OI L LF & #999 ACCT #222232 625343 07/10/2026 KWIK TRIP, INC 46.00$ GENERAL F UND FIRE DEPARTMENT RPR & MNT SUPP-FUEL/OI L PREM FUEL 6/16/26 625343 07/10/2026 KWIK T RIP, INC (1 .94)$ GENERAL F UND FIRE DEPARTMENT RPR & MNT SUPP-FUEL/OI L FUEL CREDIT 625686 07/31/2026 L & S ELECTRIC, INC. I 13,046.00$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP RAS PUMP MOTOR 625465 07/17/2026 LAKE CITY TOWING 1,000.00$ GENERAL F UND SHOP OPERATIONS RPR & MNT SVC-MACH & E Q LIFT #472 FROM DITCH 625344 07/10/2026 LAKE SUPERIOR APARTMENTS LLC 3 00,000.00$ ECONOMIC DEVELOPMENT FUND PLANNING OTHER SUPPLIES & EXPENSE REIMBURSEMENT PAYMENT OB LIGATION 625221 07/02/2026 L AKE SUPERIOR AREA REALTORS 99. 00$ GENERAL F UND PLANNING PUBS, SUBS, DUES QUARTER 3 MLS VIEWING FEE SKRENES 625345 07/10/2026 LAKE SUPERIOR COMMUNITY HEALTH 3, 364.00$ POLICE GRANT & LIAISON FD POLICE DEPARTMEN T OTHER CONTR SVCS-MISC 19707 PATHWAYS 625687 07/31/2026 LAKE SUPERIOR YMCA 300.00$ GENERAL F UND PARKS OTHER CONTRAC SVCS-MIS C PLAY GROUP USE OF POOL - JUNE 2026 625466 07/17/2026 LANGUAGE LINE SERVICES INC 22.40$ GENERAL F UND POLICE DEPARTMENT OTHER CONTR SVCS-MISC INTERPRETATION SERVICES 625346 07/10/ 2026 LAWN STARS 2, 321.43$ NEIGHBORHOOD IMPROVMNT FD BUILDING INSPECT ION OTHER CONTRAC SVCS-MISC GRASS CUTTING - CITY LO TS JUNE, 2026 625347 07/10/2026 L EE RECREATION, LLC 4, 552.00$ HUD CDBG 14.218 B17MC-09 ADMINISTRATION OTHER CONTRAC SVCS-MISC 18OAKS P&R SUPPLIES SWINGS-2 BAY/2 BELT/2 TOT 625348 07/10/2026 LI BERTY TIRE SERVICES LLC 4, 135.75$ LANDFILL F UND RECYCLING OTHER CONTRAC SVCS-MISC MIXED LOAD - TON 625222 07/02/2026 LIBRARY IDEAS LLC 58.95$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL PRINT VOX 625349 07/10/2026 LIBRARY IDEAS LLC 339.80$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL PRINT VOX 625223 07/02/2026 LI NDE GAS & EQUIPMENT, INC. 89.67$ GENERAL F UND SHOP OPERATIONS OTHER CONTRAC SVCS-MIS C CYL RENT 5/20-06/20/26 PO #S2865 625351 07/10/2026 LI NDE GAS & EQUIPMENT, INC. 77.22$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES C O2 625467 07/17/2026 LOFFLER C OMPANIES INC 484.35$ GENERAL F UND CITY CLERK OTHER CONTRAC SVCS-MIS C COPIER & FOLDER PAYMENT 625588 07/24/2026 LONDON ROAD R ENTAL CENTER INC 475.00$ GENERAL F UND PARKS RENTS & LEASES-MACH & EQ P&R SUPPLIES MOWER, HIGH WEED/BRUSH 625589 07/24/2026 LOUS G LOVES, INC. 2, 145.00$ GENERAL F UND POLICE DEPARTMENT OPERATING SUPP-OTHER M ISC IVEVT GLOVES 625224 07/02/2026 MACQUEEN E QUIPMENT, INC. 1, 194.96$ GENERAL F UND FIRE DEPARTMENT OTHER SUPPLIES & EXPEN SE FACEPIECES, GLOVES 2 EA 625224 07/02/2026 MACQUEEN EQUIPMENT, INC. 249.26$ GENERAL F UND FIRE DEPARTMENT RPR & MNT SUPP-VEHIC P RTS COMPRESSOR FILTERS 625352 07/10/2026 MACQUEEN E QUIPMENT, INC. 14,459.48$ CAPITAL IMPROVEMENT F UND FIRE DEPARTMENT CAPITAL EQUIPMENT ROSRTX SHUTOFFS, TIPS FOR RTX 625225 07/02/2026 MARK A RAUSHENFELS 350.00$ SPECIAL EVENTS PARKS SPECIAL EVENTS BYSIDE BAYSIDE SO UNDS CONCERT - BLUE WATER 7/22/26 625590 07/24/2026 MARS H & MCLENNAN AGENCY LLC 4, 785.00$ SELF INSURED HEALTH F UND FINANCE ADMINFEE/STOP LOSS-ACTIVE SELF ADMINISTE RED POLICY 10 OF 12 INSTALLMENTS 625590 07/24/2026 MARS H & MCLENNAN AGENCY LLC 651.00$ SELF INSURED HEALTH F UND FINANCE ADMINFEE/STOPLOSS-RETIRED SELF ADMINISTE RED POLICY 10 OF 12 INSTALLMENTS 625350 07/10/2026 MARY L INDBERG 1, 187.50$ GENERAL F UND FINANCE OTHR CONTRAC SVCS-MISC CONSULTING JUNE 625354 07/10/2026 MATTE RPORT LLC 600.00$ GENERAL F UND ASSESSOR PUBS, SUBS, DUES 7/1-7/31/26 ACCT304158041 COSTAR SUITE 625469 07/17/2026 MAVO SYSTEMS 235.00$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SVC-OTHR-PIPNG-CS OUTFALL PIPE RPR LINCOLN & CUMMING 625470 07/17/2026 MB IS, INC 734.56$ GENERAL F UND PARKS OTHER CONTRAC SVCS-MIS C SPRING IRRIGATION - NORTH AND SOUTH SIDES 625226 07/02/2026 MENARDS 6. 99$ GENERAL F UND TRAFFIC SIGNALS & SIGNS OPERATING SUPP-OTHER M ISC SIGN SHOP SUPPLIES 27 GAL TOTE BLK/YELLOW 625226 07/02/2026 MENARDS 48.24$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES H OLE STRAP/CORD CON/STAPL 625226 07/02/2026 MENARDS 57.12$ GENERAL F UND FIRE DEPARTMENT RPR & MNT SVC-BUILDING S ST 3 F URNACE FILTERS 625226 07/02/2026 MENARDS 58.15$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES N UTS/BOLTS/WASHERS 625226 07/02/2026 MENARDS 442.89$ LANDFILL F UND SOLID WASTE DISPOSAL RPR & MNT SUPP-MISC GAS WELL PARTS 625226 07/02/2026 MENARDS 88.46$ CAPITAL IMPROVEMENT F UND FIRE DEPARTMENT CAPITAL EQUIPMENT ROSRTX 4X8'S 625226 07/02/2026 MENARDS 18.44$ STORMWATER UTILITY F UND UTILITIES RPR/MNT SUPP-CS MACH/EQ COLLECTION SUPPL IES 625226 07/02/2026 MENARDS 271.86$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES G R TRTED/BLOCK/ADHES/ANCH 11 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625226 07/02/2026 MENARDS 18.44$ WASTEWATER TREATMENT PLNT UTILITIES RPR/MNT SUPP-CS MACH/EQ COLLECTION SUPPLIE S 625226 07/02/2026 MENARDS 38.96$ GENERAL F UND TRAFFIC SIGNALS & SIGNS OPERATING SUPP-OTHER M ISC SIGN SHOP SUPPLIES DRILL/BIT SETS 625226 07/02/2026 MENARDS 13.41$ STORMWATER UTILITY F UND UTILITIES RPR & MNT SUPP-MACH/EQUIP 26TASW TOWER AVE SMPLG SPPLS 625226 07/02/2026 MENARDS 240.95$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP MAINTENANCE SUPPLIES 625226 07/02/2026 MENARDS 18.56$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC TINYBL TINY BUILDINGS SUPPLIES 625226 07/02/2026 MENARDS 61.97$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES P VC TRIM/WIRE NAIL BRASS 625227 07/02/2026 MENARDS 40.31$ LANDFILL F UND SOLID WASTE DISPOSAL OPERATING SUPP-OTHER MI SC OPERATING SUPPLIES 625355 07/10/2026 MENARDS 9. 42$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES N YLONG SPACER/WASHERS 625355 07/10/2026 MENARDS 154.96$ GENERAL F UND AIRPORT OPERATING SUPP-OTHER M ISC AIRPORT SUPPLIES 625355 07/10/2026 MENARDS 47.92$ GENERAL F UND POLICE DEPARTMENT OTHER SUPPLIES & EXPEN SE WOODEN DOLLY 625355 07/10/2026 MENARDS 134.70$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC VEGMGT P&R SUPPLIES VEG MGT CEDAR MULCH 625355 07/10/2026 MENARDS 178.89$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R SUPPLIES VEG MGT PERENNIALS/BARK/AMMONIA 625355 07/10/2026 MENARDS 11.90$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES C USHION CLAMP 625355 07/10/2026 MENARDS 18.97$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES S DS&DR BITS/PAINTER QKDRY 625355 07/10/2026 MENARDS 39.53$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES W ATER/SP PAINT/SELF ETCH 625355 07/10/2026 MENARDS 48.91$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC VEGMGT B&G SUPPLIES R OLLER CVRS/TRY & LINERS 625355 07/10/2026 MENARDS 82.30$ GENERAL F UND AIRPORT RPR & MNT SVCS-MISC AIRPORT SUPPLIES 625355 07/10/2026 MENARDS 130.22$ GENERAL F UND FIRE DEPARTMENT BUILDING MATERIALS & S UPP STATION CLEANING SUPPLIES 625355 07/10/2026 MENARDS 46.43$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES C USHION CLAMP/HEX NUTS 625355 07/10/2026 MENARDS 59.99$ GENERAL F UND AIRPORT UTILITIES-TELEPHONE AIRPORT SUPPLIES 625471 07/17/2026 MENARDS 533.66$ LANDFILL F UND SOLID WASTE DISPOSAL RPR & MNT SUPP-MISC GAS WELL PARTS 625471 07/17/2026 MENARDS 149.97$ GENERAL F UND FIRE DEPARTMENT OPERATING SUPP-OTHER M ISC 3 SETS CHAPS 625471 07/17/2026 MENARDS 25.95$ GENERAL F UND TRAFFIC SIGNALS & SIGNS OPERATING SUPP-OTHER M ISC SIGN SHOP SUPPLIES CAUTION TAPE/TAPE 625471 07/17/2026 MENARDS 16.47$ GENERAL F UND SPEC DEP - SNIPER INV FORMIT SPRAY ADHESIVE 625471 07/17/2026 MENARDS 59.22$ GENERAL F UND FIRE DEPARTMENT OPERATING SUPP-OTHER M ISC BATTERIES, BUCKET, WATER 625591 07/24/2026 MENARDS 62.82$ GENERAL F UND FIRE DEPARTMENT OTHER SUPPLIES & EXPEN SE GATORADE 625591 07/24/2026 MENARDS 72.18$ GENERAL F UND POLICE DEPARTMENT OTHER SUPPLIES & EXPEN SE LID,PAIL,GLUE GEL,SPRAY 625591 07/24/2026 MENARDS 75.86$ GENERAL F UND POLICE DEPARTMENT OPERATING SUPP-OTHER M ISC DOG TREATS, MASKS 625591 07/24/2026 MENARDS 329.99$ GENERAL F UND POLICE DEPARTMENT OTHER SUPPLIES & EXPEN SE CHEST FREEZER 625591 07/24/2026 MENARDS 31.23$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES C OUPLERS/VALVES/PIPE/SEAL 625591 07/24/2026 MENARDS 89.87$ GENERAL F UND HWY & STREET MAINT & CONS OPERATING SUPP-OTHER M ISC B&G SUPPLIES TARP/SUNSCREEN 625591 07/24/2026 MENARDS 71.52$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES M OTION SENSOR/DECOR PLATE 625591 07/24/2026 MENARDS 1. 59$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R SUPPLIES HEX BOLTS 625591 07/24/2026 MENARDS 16.44$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES S PRAY PAINT 625591 07/24/2026 MENARDS 137.44$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES G AP FILLER 625591 07/24/2026 MENARDS 69.57$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES W OOD/LUMBER 625591 07/24/2026 MENARDS 49.71$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R SUPPLIES RESPIRATORS/AIR FILTERS 625591 07/24/2026 MENARDS 19.94$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES C LEAR WOOD PROTECTOR 625591 07/24/2026 MENARDS 38.24$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES E ARMUFFS/SAFERY GLASSES/ 625591 07/24/2026 MENARDS 11.50$ GENERAL F UND POLICE DEPARTMENT OTHER SUPPLIES & EXPEN SE STORAGE BOXES FOR ICAC 625591 07/24/2026 MENARDS 10.37$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES H EX NUT/WASHER 625591 07/24/2026 MENARDS 18.67$ GENERAL F UND POLICE DEPARTMENT OTHER SUPPLIES & EXPEN SE HITCH PIN AND CLIPS 625688 07/31/2026 MENARDS 32.98$ LIBRARY SPEC REV F UND LIBRARY RPR & MNT SUPP-MISC RECESSED LIGHT BULB AND HOUSING 625688 07/31/2026 MENARDS 127.30$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R SUPPLIES SPRAY PAINT/GRIP 625688 07/31/2026 MENARDS 18.32$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES C ARR BOLTS 625688 07/31/2026 MENARDS 119.96$ GENERAL F UND HWY & STREET MAINT & CONS OPERATING SUPP-OTHER M ISC STREET SUPPLIES RESPIRATORS 625688 07/31/2026 MENARDS 55.63$ LANDFILL F UND SOLID WASTE DISPOSAL RPR & MNT SUPP-MISC GAS WELL PARTS 625688 07/31/2026 MENARDS 16.04$ GENERAL F UND BUILDINGS & GRO UNDS OPERATING SUPP-OTHER MISC B&G SUPPLIES C ARR BLTS/LOCK WSHRS/NUTS 12 of 23 Check # Check Date Vendor Name Transaction Amount Fund Description D ivision Description Account Description Project Description 01 Desc ription 02 625688 07/31/2026 ME NARDS 1,229.81$ HUD CDBG 14.218 B17MC-09 ADMINISTRATION OTHER CONTRAC SVCS-MISC BENNY BENNY PETERSON PARK ADAPTER/BITS/PENCIL/GR TR 625688 07/31/2026 MENARDS 43.96$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R SUPPLIES EXT STAIN 625688 07/31/2026 MENARDS 32.04$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R SUPPLIES SPRAY PAINT 625688 07/31/2026 MENARDS 39.99$ GENERAL F UND PARKS OPERATING SUPP-OTHER M ISC P&R SUPPLIES 20' HIGH VEL FLOOR 625688 07/31/2026 MENARDS 532.42$ HUD CDBG 14.218 B17MC-09 ADMINISTRATION OTHER CONTRAC SVCS-MISC BENNY BENNY PETERSON PARK CAULK/GR TRT/PVC PIPE&PRT 625688 07/31/2026 MENARDS 128.64$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MACH/EQUIP MAINTENANCE SUPPLIES 625228 07/02/2026 MES SERVI CE COMPANY LLC 2, 417.60$ CAPITAL IMPROVEMENT F UND FIRE DEPARTMENT CAPITAL EQUIPMENT ROSRTX UNIVERSAL FOAM 625472 07/17/2026 MES SERVI CE COMPANY LLC 143.76$ CAPITAL IMPROVEMENT F UND FIRE DEPARTMENT CAPITAL EQUIPMENT ROSRTX ALUM CARABINER MOUNT 4 625592 07/24/2026 ME TAMORPHOSIS CCT LLC 500.00$ GENERAL F UND POLICE DEPARTMENT TRAVEL & TRAINING MONTHLY COACHING 625229 07/02/2026 METRO SAL ES INCORPORATED 56.57$ STORMWATER UTILITY F UND UTILITIES RPR & MNT SVC-OTHER MISC UPSTAIRS RICOH M NTNC CNTR 5/14-6/13 625229 07/02/2026 METRO SAL ES INCORPORATED 56.57$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SVC-OTHER MISC UPSTAIRS RICOH MNT NC CNTR 5/14-6/13 625689 07/31/2026 METRO SAL ES INCORPORATED 58.18$ STORMWATER UTILITY F UND UTILITIES RPR & MNT SVC-OTHER MISC UPSTAIRS RICOH M NTNC CNTR 6/14-7/13 625689 07/31/2026 METRO SAL ES INCORPORATED 58.19$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SVC-OTHER MISC UPSTAIRS RICOH MNT NC CNTR 6/14-7/13 625690 07/31/2026 MICHAEL JAMES WOLF 150.00$ BUSINESS IMPROVEMENT FUND ACQUISITION OTHER CONTRAC SVCS-MISC FARMERS MARKET MUSIC AUGUST 12, 2026 625473 07/17/2026 MICHAUD DI STRIBUTING LLC 9.00 $ LANDFILL F UND SOLID WASTE DISPOSAL RENTS & LEASES-MACH/EQU IP WATER COOLER RENT 625474 07/17/2026 MICHIGAN SAFETY PRODUCTS OF FLINT 1,489.14$ STORMWATER UTILITY F UND UTILITIES RPR & MNT SUPP-MISC SAFETY OPS DUAL WI NCH TRIPOD 625474 07/17/2026 MICHIGAN SAFETY PRODUCTS OF FLINT 1,489.15$ WASTEWATER TREATMENT PLNT UTILITIES RPR & MNT SUPP-MISC SAFETY OPS DUAL WI NCH TRIPOD 625357 07/10/2026 MI DWEST TAPE 911.88$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL HOOPLA JUNE 625357 07/10/2026 MI DWEST TAPE 40.48$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL A/V 625475 07/17/2026 MI DWEST TAPE 204.88$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL A/V 625691 07/31/2026 MI DWEST TAPE 460.17$ LIBRARY SPEC REV F UND LIBRARY OTHER EXP-PRINT/DIGITAL A/V 625476 07/17/2026 MILLER-BRAD FORD & RISBERG, INC 866.43$ GENERAL F UND SHOP OPERATIONS RPR/MNT SUPP-MACH/EQ P RTS DUCT PO #P13846 625692 07/31/2026 MINNESO TA LOCKSMITH 120.00$ NEIGHBORHOOD IMPROVMNT FD BUILDING INSP ECTION OTHER CONTRAC SVCS-MISC ABATE LOCKSMITH 918 CATLIN AVE; PROP-0246 625356 07/10/2026 MI -TECH SERVICES, INC 19,750.00$ ARPA GRANT ADMINISTRATION CAPITAL EQUIPMENT 26FIBR CONST RUCTION INSPECTION 5/25-6/21 625569 07/24/2026 MN FWA BUYER LLC ( 17.16)$ GENERAL F UND FINANCE UTILITIES-TELEPHONE 2301 HILL AVE 625569 07/24/2026 MN FWA BUYER LLC ( 35.69)$ GENERAL F UND FINANCE UTILITIES-TELEPHONE 1530 TOWER AVE 625569 07/24/2026 MN FWA BUYER LLC ( 35.69)$ GENERAL F UND FINANCE UTILITIES-TELEPHONE 1118 TOWER AVE 625569 07/24/2026 MN FWA BUYER LLC ( 17.84)$ GENERAL F UND FINANCE UTILITIES-TELEPHONE 723 HAMMOND AVE 625569 07/24/2026 MN FWA BUYER LLC 3, 551.61$ GENERAL F UND FINANCE UTILITIES-TELEPHONE CITY CNTRX 625569 07/24/2026 MN FWA BUYER LLC ( 17.84)$ GENERAL F UND FINANCE UTILITIES-TELEPHONE 2600 CATLIN AVE 625569 07/24/2026 MN FWA BUYER LLC 592.01$ LANDFILL F UND SOLID WASTE DISPOSAL UTILITIES-TELEPHONE LANDFILL 625477 07/17/2026 MONARCH PAVING 4,221.07$ CAPITAL IMPRO