2026 Budget – General Fund

VILLAGE OF CLEVELAND, WISCONSIN YEAR 2026 BUDGET Adopted 12/02/25 2025 2026 Percent Budget Budget Change GENERAL FUND REVENUES General Property Taxes 650,164 650,164 0.0% Other Taxes 88,055 145,700 Intergovernmental Revenues 437,550 451,629 Licenses and Permits 109,605 99,905 Fines, Forfeitures, and Penalties 16,150 16,700 Public Charges for Services 2,200 2,700 Intergovernmental Charges 0 0 Miscellaneous Revenues 78,050 106,100 Other Financing Sources 36,177 86,677 TOTAL REVENUES 1,417,951 1,559,575 10.0% Cash Balance Applied 146,185 210,184 TOTAL REVENUE AND CASH BALANCE APPLIED 1,564,136 1,769,759 13.1% GENERAL FUND EXPENDITURES General Government 284,418 311,186 Public Safety 328,075 317,513 Public Works 415,518 448,142 Health and Human Services 200 225 Culture, Recreation, and Education 118,226 117,466 Conservation and Development 92,430 113,687 Capital Purchases 29,500 108,000 Other Financing Uses 295,769 353,540 TOTAL GENERAL FUND EXPENDITURES 1,564,136 1,769,759 13.1% SUMMARY OF GOVERNMENTAL FUNDS Estimated Estimated Fund Balance Total Total Fund Balance Property Tax Jan. 1, 2026 Revenues ExpendituresDec. 31, 2026Contribution General Fund 1,810,098$ 1,559,575$ (1,769,759)$ 1,599,914$ 513,124$ Debt Service Fund - 244,074 (244,074) - 137,040 Capital Outlay Fund - - - - - Tax Incremental District No 2 (133,946) 500 (96,000) (229,446) - 1,676,152$ 1,804,149$ (2,109,833)$ 1,370,468$ 650,164 $ Dated November 11, 2025 Stacy Grunwald, Clerk-Treasurer VILLAGE OF CLEVELAND, WISCONSIN YEAR 2026 BUDGET The Village Board held a public hearing on the Year 2026 Budget at 5:30pm on December 2, 2025, at the Cleveland Village Hall, 1150 W Washington Ave, Cleveland, Wisconsin. The draft budget was available on request to the Clerk-Treasurer's Office and at www.clevelandwi.gov prior to the hearing. CATEGORY 2026 Proposed TOTAL 2024 ACTUAL 2025 BUDGET 2026 BUDGET REVENUES Tax Increment - - - - 500.00 State Aids - - - - - Interest on Investments - - - - - Draws from Committed Funds 87,854.00 87,854.00 - - - General Fund Contributions 19,193.00 - 5,264.07 15,800.00 95,500.00 Other Contributions - - - - - TOTAL FINANCING SOURCES 107,047.00 87,854.00 5,264.07 15,800.00 96,000.00 EXPENSES Legal Counsel -TID 242.00 5,000.00 1,067.00 1,500.00 5,000.00 Professional Services - Accounting/Auditing - 2,000.00 - 1,500.00 2,000.00 Professional Services - Financial Counsel 17,000.00 13,000.00 - - 15,000.00 Professional Services - Engineering/Planning 2,928.00 30,000.00 - 500.00 30,000.00 Other Contracted Services - 2,000.00 - 2,000.00 3,000.00 Grants and Incentives - - - - - Administration - 35,354.00 4,017.07 10,000.00 10,000.00 Other Supplies and Expenses 1,030.00 500.00 180.00 300.00 1,000.00 TOTAL ADMINISTRATION 21,200.00 87,854.00 5,264.07 15,800.00 66,000.00 CAPITAL OUTLAY Land Purchase 85,847.00 - - - - Land Development - - - - - Other Capital Expenses - - - - 30,000.00 TOTAL CAPITAL OUTLAY 85,847.00 - - - 30,000.00 DEBT SERVICE Principal - - - - - Interest - - - - - Debt Service Fees - - - - - TOTAL DEBT SERVICE - - - - - TOTAL EXPENDITURES, CAP OUTLAYS, AND DEBT SRVC 107,047.00 87,854.00 5,264.07 15,800.00 96,000.00 YEAR 2026 BUDGET--TID NO. 2 2025 ACTUAL 2025 PROJECTED VILLAGE OF CLEVELAND, WISCONSIN(Adjusted fm Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31) PAGE 1 2024 ACTUAL 2025 BUDGET 2026 BUDGET TAXES AND ASSESSMENTS Property Taxes - Operating Levy 506,103.00 511,244.38 380,227.78 511,244.38 513,124.00 0.37% Property Taxes - Debt Levy 100,373.00 138,919.69 103,318.74 138,919.69 137,040.00 Tax Increment - - - - 500.00 Mobile Home Fees 8,009.64 10,700.00 3,904.32 8,315.00 9,000.00 Municipal Utility Tax 27,251.00 27,000.00 - 33,000.00 34,000.00 Delinquent Personal Property Taxes - 100.00 - - 700.00 Interest and Penalties on Taxes - 5.00 - - - Use Value Penalties 751.86 - - - - Special Assessments (for tfr to committed fund) 67,590.00 50,000.00 45,506.09 100,000.00 100,000.00 Special Assessments (non-project) and Charges - 250.00 422.50 1,755.00 1,500.00 TOTAL TAXES 710,078.50 738,219.07 533,379.43 793,234.07 795,864.00 INTERGOVERNMENTAL REVENUE Shared Revenue 302,742.78 304,316.00 - 304,335.89 313,523.00 Expenditure Restraint Program - 4,248.00 - 4,248.49 - Exempt Computer Aid 1,344.44 1,344.00 - 1,344.44 1,344.00 Personal Property Aid 3,845.06 3,845.00 3,845.06 3,845.06 5,988.00 Video Service Provider Aid 3,290.20 3,290.00 - 3,290.20 3,290.00 2% Fire Dues and Hwy Claims 5,967.18 6,000.00 - 6,679.17 6,000.00 Police Training Aid - - - - - General Transportation Aid 85,508.12 98,334.00 49,167.16 98,334.00 113,084.00 Local Road Improvement Program Grant - 9,873.00 - 9,873.22 - Recycling Grant 3,068.67 3,800.00 3,063.51 3,063.51 3,100.00 Coastal Management Grant 46,380.00 - - - - Other Grants, Aids, and Receipts 300.00 - 354.50 1,104.50 300.00 Payment in Lieu of Taxes 2,357.38 2,500.00 5,767.24 5,767.24 5,000.00 Police Vest Grant - - - - - TOTAL INTERGOVERNMENTAL REVENUE 454,803.83 437,550.00 62,197.47 441,885.72 451,629.00 LICENSES AND PERMITS Liquor and Malt Beverage Licenses 910.00 950.00 930.00 1,000.00 1,000.00 Operator's Licenses 710.00 750.00 1,095.00 1,300.00 1,300.00 Lodging Licenses 860.00 600.00 - 460.00 600.00 Cigarette Licenses 200.00 200.00 200.00 200.00 200.00 Direct Sellers Permits 195.00 200.00 190.00 190.00 200.00 Mobile Home Park License 200.00 200.00 - 200.00 200.00 Dog Licenses Retained 2,787.53 1,000.00 1,078.52 1,078.52 1,200.00 Building and Sign Permits 191,113.10 90,000.00 10,144.50 65,000.00 80,000.00 Cable TV Franchise Fee 12,170.28 13,300.00 6,175.03 13,000.00 13,000.00 YEAR 2026 BUDGET--REVENUES VILLAGE OF CLEVELAND, WISCONSIN 2025 PROJECTED (01-01 thru 12-31) 2025 ACTUAL (01-01 thru 06-30) PAGE 2 2024 ACTUAL 2025 BUDGET 2026 BUDGETYEAR 2026 BUDGET--REVENUES VILLAGE OF CLEVELAND, WISCONSIN 2025 PROJECTED (01-01 thru 12-31) 2025 ACTUAL (01-01 thru 06-30) LICENSES AND PERMITS (cont'd) Plan and Survey Filing Fees 50.00 1,200.00 150.00 250.00 1,000.00 Land Use and Special Mtg Fees 1,250.00 1,200.00 - 600.00 1,200.00 Other Licenses and Permits 1.00 5.00 - - 5.00 TOTAL LICENSES AND PERMITS 210,446.91 109,605.00 19,963.05 83,278.52 99,905.00 FINES, FORFEITS AND PENALTIES Court Penalties and Costs 15,559.86 15,000.00 8,160.15 16,000.00 16,000.00 Parking Fines 95.00 200.00 50.00 100.00 200.00 Dog License Penalties 270.00 450.00 270.00 270.00 400.00 Other Violations 380.00 500.00 35.00 35.00 100.00 Awards and Damages - - - - - TOTAL FINES, FORFEITS AND PENALTIES 16,304.86 16,150.00 8,515.15 16,405.00 16,700.00 PUBLIC CHARGES FOR SERVICES Clerk-Treasurer Fees 360.00 500.00 171.12 525.00 500.00 Publication Fees 185.81 200.00 120.00 150.00 200.00 Police Fees 3.70 50.00 6.00 10.00 50.00 Work for Individuals - - - - - Storm Sewer Hookup Fees 250.00 250.00 - - 250.00 Weed and Nuisance Control 2,552.88 - - 400.00 400.00 Park Reservation Fees 1,450.00 1,000.00 300.00 1,000.00 1,200.00 VFW Clubhouse Rental Fees 300.00 100.00 - - - Other Public Charges - 100.00 - - 100.00 Police Services - - - - - TOTAL PUBLIC CHARGES 5,102.39 2,200.00 597.12 2,085.00 2,700.00 MISCELLANEOUS REVENUES Interest on General Fund Investments 60,345.44 40,000.00 20,091.52 40,200.00 40,000.00 Interest on Special Asmts and Charges 9,388.03 8,000.00 - 9,000.00 20,000.00 Sale of Equipment or Property 25,967.00 20,000.00 263.50 263.50 20,000.00 Insurance Recoveries/Restitution - - - - - Private Donations and Contributions 6,000.00 6,500.00 9,500.00 24,500.00 22,500.00 Insurance Dividends 1,802.40 1,500.00 - 1,563.00 1,500.00 Personal Property Tax Chargebacks - - - - - Refund of Expenditures 230.00 - - - - Miscellaneous Income 200.31 2,050.00 - 2,684.00 2,100.00 TOTAL MISCELLANEOUS REVENUE 103,933.18 78,050.00 29,855.02 78,210.50 106,100.00 SUBTOTAL REVENUES 1,500,669.67 1,381,774.07 654,507.24 1,415,098.81 1,472,898.00 PAGE 3 2024 ACTUAL 2025 BUDGET 2026 BUDGETYEAR 2026 BUDGET--REVENUES VILLAGE OF CLEVELAND, WISCONSIN 2025 PROJECTED (01-01 thru 12-31) 2025 ACTUAL (01-01 thru 06-30) OTHER FINANCING SOURCES Water Utility Payment on Advance 13,354.32 6,677.00 6,677.16 6,677.16 6,677.00 TOTAL UTILITY CONTRIBUTIONS 13,354.32 6,677.00 6,677.16 6,677.16 6,677.00 Draws from Restricted and Committed Funds - 25,000.00 - - - Other Contributions (i.e. Unassigned Cash) - 4,500.00 - - 80,000.00 TOTAL OTHER SOURCES - 29,500.00 - - 80,000.00 SUBTOTAL OTHER FINANCING SOURCES 13,354.32 36,177.00 6,677.16 6,677.16 86,677.00 TOTAL REVENUES & OTHER SOURCES 1,514,023.99 1,417,951.07 661,184.40 1,421,775.97 1,559,575.00 PAGE 4 2024 ACTUAL 2025 BUDGET 2026 BUDGET GENERAL GOVERNMENT 51100 VILLAGE BOARD Wages 9,067.56 22,000.00 4,800.06 19,350.00 20,000.00 Social Security and Medicare 797.52 1,683.00 640.30 1,481.00 1,530.00 Training 218.67 800.00 391.00 367.35 ` 800.00 Publications, Subscriptions, and Dues 452.76 1,000.00 958.20 975.52 1,000.00 Software as a Service - - 533.40 1,066.80 1,100.00 Travel and Mileage 53.60 1,000.00 - 150.00 1,000.00 Other Supplies and Expenses 538.94 300.00 254.72 1,300.00 2,000.00 Printing and Publishing 191.53 600.00 141.40 425.00 500.00 Less: 50% of Vlg Bd Expense - (13,692.00) (3,859.54) (12,558.00) (13,965.00) TOTAL VILLAGE BOARD 11,320.58 13,691.00 3,859.54 12,557.67 13,965.00 51200 JUDICIAL Judicial Wages 2,400.06 2,400.00 1,200.03 2,400.00 1,200.00 Clerical Wages 10,452.00 20,800.00 11,500.00 21,900.00 9,400.00 Social Security and Medicare 983.17 1,800.00 971.55 1,900.00 900.00 Retirement 721.20 1,446.00 - 1,511.00 - Training 840.00 1,300.00 800.00 800.00 - Contracted Services - - - - 13,000.00 Office Supplies 188.87 200.00 - 50.00 - Postage 36.18 50.00 - 50.00 - Publications, Subscriptions, and Dues 191.10 350.00 55.00 151.50 55.00 Travel and Mileage 277.74 1,000.00 - 368.20 420.00 Software Support 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 Other Supplies and Expenses 190.25 500.00 100.20 250.00 - Public Officials' Bond 189.34 200.00 - - 200.00 TOTAL JUDICIAL 17,669.91 31,246.00 15,826.78 30,580.70 26,375.00 51300 LEGAL COUNSEL Professional Services - General 14,626.50 20,000.00 4,309.50 10,000.00 20,000.00 Professional Services - Police 1,253.00 7,000.00 2,922.10 3,500.00 7,000.00 Recodification / Republication - - - - - TOTAL LEGAL COUNSEL 15,879.50 27,000.00 7,231.60 13,500.00 27,000.00 51420 CLERK'S OFFICE Wages, inc. Meeting Pay 45,003.58 39,389.00 13,526.64 17,487.00 50,818.00 Social Security and Medicare 3,212.97 3,013.00 1,045.53 1,338.00 3,888.00 Retirement 3,085.45 2,738.00 940.00 1,207.00 3,659.00 Health Insurance 13,964.88 32,149.00 2,971.53 7,500.00 17,725.00 Life/Disability Insurance 316.37 280.00 93.38 200.00 400.00 Training 1,408.68 2,500.00 831.66 1,500.00 2,500.00 Recruitment and Employee Medical 80.00 200.00 - - 300.00 Telephone and Wi-Fi Devices - - - - - Other Contracted Services 2,031.00 5,100.00 1,470.00 3,100.00 4,125.00 Office Equipment and Supplies 1,393.76 5,000.00 1,033.44 5,000.00 5,000.00 2025 PROJECTED (01-01 thru 12-31) YEAR 2026 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 2025 ACTUAL (01-01 thru 06-30) PAGE 5 2024 ACTUAL 2025 BUDGET 2026 BUDGET 2025 PROJECTED (01-01 thru 12-31) YEAR 2026 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 2025 ACTUAL (01-01 thru 06-30) GENERAL GOVERNMENT (cont'd) 51420 CLERK'S OFFICE (cont'd) Postage 2,221.19 2,000.00 380.24 2,000.00 3,500.00 Internet and Website - - 221.00 442.00 450.00 Publications, Subscriptions, and Dues 1,575.94 2,000.00 740.06 1,660.00 2,000.00 Software as a Service - - 357.21 391.20 400.00 Travel and Mileage 602.78 5,000.00 32.16 500.00 3,000.00 Maintenance Agreements (Copier) 1,457.98 1,000.00 393.05 800.00 1,000.00 Software and Software Technical Support 1,483.00 1,750.00 1,457.34 1,457.34 1,600.00 Other Supplies and Expense 4,115.67 800.00 277.45 500.00 800.00 Printing and Publishing 352.82 500.00 107.06 107.06 400.00 Public Officials' Bond 126.22 300.00 - - 200.00 TOTAL CLERK'S OFFICE 82,432.29 103,719.00 25,877.75 45,189.60 101,765.00 51440 ELECTIONS Wages 2,969.77 1,500.00 1,284.76 1,284.76 3,200.00 Social Security and Medicare - 15.00 - - - Training 102.85 150.00 - - 150.00 Other Contracted Services - - - - - Travel and Mileage 351.75 200.00 21.44 21.44 350.00 Equipment Maintenance and Support 435.00 500.00 - - 500.00 Other Supplies and Expenses 386.34 150.00 145.39 145.39 1,000.00 Printing and Publishing 428.61 300.00 29.74 50.00 500.00 TOTAL ELECTIONS 4,674.32 2,815.00 1,481.33 1,501.59 5,700.00 51510 ACCOUNTING AND AUDITING Professional Services 29,597.00 29,000.00 11,701.40 42,500.00 45,000.00 TOTAL ACCOUNTING AND AUDITING 29,597.00 29,000.00 11,701.40 42,500.00 45,000.00 51530 ASSESSMENT OF PROPERTY Board of Review 120.00 270.00 - 90.00 270.00 Social Security, Medicare, and Retirement 13.32 21.00 - 7.00 21.00 Board of Review Training 155.00 100.00 - - 100.00 Professional Services 9,800.00 9,800.00 8,330.00 9,800.00 12,000.00 Other Supplies and Expense 44.98 100.00 - - 100.00 Printing and Publishing 141.94 150.00 - - 150.00 TOTAL ASSESSMENT OF PROPERTY 10,275.24 10,441.00 8,330.00 9,897.00 12,641.00 51600 VILLAGE HALL Professional Services - - 5,160.00 20,640.00 20,640.00 Telephone 7,497.82 16,000.00 6,347.40 5m/6m 15,234.00 16,000.00 Electricity 2,329.45 4,000.00 2,062.34 5mos 4,950.00 5,000.00 Heat 820.01 4,200.00 1,221.42 5mos 2,931.00 3,500.00 Water and Sewer 509.62 1,000.00 438.57 5mos 1,053.00 1,100.00 Repair and Maintenance Services - - 1,795.88 3,592.00 3,700.00 Building and Grounds 826.54 2,000.00 4,239.58 35,000.00 16,000.00 PAGE 6 2024 ACTUAL 2025 BUDGET 2026 BUDGET 2025 PROJECTED (01-01 thru 12-31) YEAR 2026 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 2025 ACTUAL (01-01 thru 06-30) GENERAL GOVERNMENT (cont'd) 51600 VILLAGE HALL (cont'd) Contracted Services 6,365.69 30,000.00 202.63 2,500.00 3,000.00 Internet and Website Services 1,622.90 5,000.00 1,384.91 2,600.00 3,500.00 Subscriptions and Licenses 3,712.17 6,000.00 2,161.80 5,000.00 5,000.00 Repair and Maintenance Supplies 460.33 2,000.00 149.86 300.00 1,000.00 Other Supplies and Expense 317.85 1,400.00 99.55 1,250.00 1,400.00 Less: 50% to Utils (prior year expenses are net amts) - (35,800.00) (10,051.97) (37,205.00) (29,600.00) TOTAL VILLAGE HALL 24,462.38 35,800.00 15,211.97 57,845.00 50,240.00 51930 INSURANCE Worker's Compensation 4,374.12 4,206.00 2,170.26 4,300.00 4,500.00 Unemployment Compensation - - - - - Property and Liability 9,280.14 14,500.00 4,683.78 10,000.00 12,000.00 Health Reimbursement Payments 4,161.93 12,000.00 4,000.00 10,000.00 12,000.00 TOTAL INSURANCE 17,816.19 30,706.00 10,854.04 24,300.00 28,500.00 TOTAL GENERAL GOVERNMENT 214,127.41 284,418.00 100,374.41 237,871.56 311,186.00 PUBLIC SAFETY 52100 POLICE DEPARTMENT Police Department Wages 51,620.00 97,360.00 33,908.34 13 payrolls 82,000.00 114,616.00 Social Security and Medicare 3,948.93 7,448.00 2,593.99 6,273.00 8,800.00 Retirement 7,391.99 1,461.00 4,934.39 1,460.00 11,872.00 Health Insurance - 8,470.00 - - 3,200.00 Life/Disability Insurance - 125.00 17.39 35.00 35.00 Training 303.70 1,000.00 - - 500.00 Recruitment and Employee Medical 879.00 500.00 - - 500.00 Telephone 2,288.92 2,500.00 960.52 1,900.00 2,500.00 Contracted Services 3,541.25 4,000.00 - 4,000.00 4,000.00 Office Supplies 492.82 200.00 - 100.00 200.00 Postage 19.38 100.00 - 20.00 100.00 Publications, Subscriptions, and Dues - 200.00 - - 100.00 Software as a Service - - 24.00 48.00 50.00 Public Education Materials 21.09 - 453.72 600.00 500.00 Travel and Mileage 326.05 250.00 - - 750.00 Protective Equipment - 100.00 - - 100.00 Uniform Allowance 1,497.11 1,000.00 136.49 136.49 1,000.00 Diesel and Gasoline 2,175.92 2,500.00 1,182.40 2,400.00 2,500.00 Vehicle Maintenance 5,421.30 1,500.00 1,453.23 3,500.00 1,500.00 Equipment Maintenance 1,208.73 500.00 2,502.40 2,183.00 750.00 Software and Software Support 5,504.33 6,200.00 3,462.00 4,545.92 6,400.00 Other Supplies and Expenses 1,166.84 350.00 132.59 200.00 350.00 TOTAL POLICE DEPARTMENT 87,807.36 135,764.00 51,761.46 109,401.41 160,323.00 PAGE 7 2024 ACTUAL 2025 BUDGET 2026 BUDGET 2025 PROJECTED (01-01 thru 12-31) YEAR 2026 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 2025 ACTUAL (01-01 thru 06-30) PUBLIC SAFETY (cont'd) 52200 FIRE PROTECTION Fire Protection Contract 78,371.84 80,000.00 79,111.40 79,111.40 80,000.00 2% Fire Dues and Highway Claims 5,967.18 6,000.00 - 6,679.17 6,000.00 Other Supplies and Expense - - - - - TOTAL FIRE PROTECTION 84,339.02 86,000.00 79,111.40 85,790.57 86,000.00 52300 Ambulance Contracted Services 12,488.00 23,400.00 23,400.00 23,400.00 23,500.00 TOTAL AMBULANCE 12,488.00 23,400.00 23,400.00 23,400.00 23,500.00 52400 BUILDING INSPECTION PROGRAM Wages, inc. Meeting Pay 40,476.35 50,791.00 15,847.37 13 payrolls 41,338.00 28,000.00 Social Security and Medicare 3,014.37 3,886.00 1,215.31 3,162.00 2,142.00 Retirement 1,805.42 3,530.00 351.08 2,873.00 2,016.00 Health Insurance 7,244.14 15,073.00 1,011.98 2,500.00 6,696.00 Life/Disability Insurance 164.76 157.00 36.76 153.00 160.00 Licensing and Certification - 60.00 - 245.40 500.00 Training - 400.00 - - 500.00 Telephone - - - - - Software as a Service - - 72.00 144.00 150.00 Contracted Services - 750.00 - - 750.00 Travel and Mileage - 750.00 - - 500.00 Other Supplies and Expenses 178.65 400.00 - - 400.00 TOTAL BUILDING INSPECTIONS 52,883.69 75,797.00 18,534.50 50,415.40 41,814.00 52900 EMERGENCY GOVERNMENT Wages - 5,040.00 10,935.91 12,050.00 3,380.00 Meeting Pay - 150.00 - 120.00 150.00 Social Security and Medicare - 399.00 836.60 9.00 270.00 Retirement - - 1,619.30 1,801.00 421.00 Life/Disability Insurance - - 2.48 5.00 5.00 Training - 150.00 - - 350.00 Electricity - 200.00 48.00 48.00 100.00 Travel and Mileage - 100.00 - 25.00 100.00 Equipment Maintenance - 1,000.00 2,221.25 2,221.25 1,000.00 Other Supplies and Expenses - 75.00 - - 100.00 TOTAL EMERGENCY GOVERNMENT - 7,114.00 15,663.54 16,279.25 5,876.00 TOTAL PUBLIC SAFETY 237,518.07 328,075.00 188,470.90 285,286.63 317,513.00 PUBLIC WORKS 53310 STREET MAINTENANCE Wages (inc. mtg pay and overtime) 65,712.83 46,288.00 33,133.75 43,672.00 33,512.00 Social Security and Medicare 4,782.00 3,541.00 2,540.68 3,341.00 2,564.00 Retirement 4,539.15 3,322.00 2,308.22 3,035.00 2,413.00 Health Insurance 10,950.61 14,290.00 5,735.51 13,765.00 31,950.00 Life/Disability Insurance 468.29 268.00 261.40 525.00 540.00 PAGE 8 2024 ACTUAL 2025 BUDGET 2026 BUDGET 2025 PROJECTED (01-01 thru 12-31) YEAR 2026 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 2025 ACTUAL (01-01 thru 06-30) PUBLIC WORKS (cont'd) 53310 STREET MAINTENANCE (cont'd) Medical Services - 100.00 - - 100.00 Training 26.37 1,500.00 - - 1,500.00 Recruitment and Employee Medical - 200.00 - - 200.00 Telephone - - - - - Street Sweeping - 4,000.00 - - 4,000.00 General Engineering 916.43 4,000.00 - 775.00 4,000.00 Mapping and GIS Software Development 282.00 4,200.00 - 312.00 4,200.00 Building and Grounds - 200.00 - - 200.00 Ditch Cutting and ROW Maintenance 12,016.35 20,000.00 3,844.93 12,000.00 20,000.00 General Street Maintenance 267.07 5,000.00 326.32 1,000.00 35,000.00 Crack and Street Sealing 24,106.00 42,000.00 - 41,039.00 30,000.00 Contracted Services 300.00 1,000.00 - - 500.00 Work for Individuals - 250.00 - - - Office Supplies 169.32 100.00 149.01 200.00 100.00 Postage - 100.00 - - 100.00 Publications, Subscriptions, and Dues 78.25 200.00 100.00 100.00 150.00 Software as a Service - - 24.00 48.00 60.00 Travel and Mileage 34.84 300.00 - - 300.00 Uniform Allowance - 250.00 - - 250.00 Equipment Maintenance - 500.00 - - 500.00 Safety Expense 10.39 250.00 51.49 100.00 250.00 Other Supplies and Expense 83.68 1,000.00 136.94 400.00 1,000.00 TOTAL STREET MAINTENANCE 124,743.58 152,859.00 48,612.25 120,312.00 173,389.00 53320 SNOW PLOWING Contracted Services 17,532.50 30,000.00 11,467.50 20,000.00 30,000.00 Other Supplies and Expense 5,494.07 8,000.00 4,074.74 6,100.00 8,000.00 TOTAL SNOW PLOWING 23,026.57 38,000.00 15,542.24 26,100.00 38,000.00 53350 Street Signs 1,540.36 5,000.00 1,729.73 2,406.50 3,000.00 TOTAL STREET SIGNS 1,540.36 5,000.00 1,729.73 2,406.50 3,000.00 53370 GARAGE Electricity 323.36 900.00 354.40 5mos 851.00 900.00 Heat 254.83 1,200.00 400.44 5mos 961.00 1,200.00 Water and Sewer 1,052.79 2,100.00 865.33 5mos 2,077.00 2,100.00 Building and Grounds - 200.00 79.99 100.00 200.00 Contracted Services 443.03 1,000.00 130.26 500.00 1,000.00 Diesel and Gasoline 2,757.31 4,700.00 1,909.82 5mos 4,584.00 4,700.00 Repair and Maintenance Supplies 547.48 750.00 1,166.38 1,750.00 1,500.00 Vehicle Maintenance 543.41 5,000.00 1,722.80 3,500.00 5,000.00 Safety Expense - - 53.76 75.00 100.00 Other Supplies and Expense 104.49 350.00 357.95 600.00 500.00 Less: 50% to Utils - (8,100.00) (3,520.57) (7,499.00) (8,600.00) TOTAL GARAGE 6,026.70 8,100.00 3,520.56 7,499.00 8,600.00 PAGE 9 2024 ACTUAL 2025 BUDGET 2026 BUDGET 2025 PROJECTED (01-01 thru 12-31) YEAR 2026 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 2025 ACTUAL (01-01 thru 06-30) PUBLIC WORKS (cont'd) 53420 Street Light Electricity 28,868.40 32,120.00 12,135.83 5mos 29,100.00 31,000.00 TOTAL STREET LIGHT ELECTRICITY 28,868.40 32,120.00 12,135.83 29,100.00 31,000.00 53440 STORM SEWERS Mapping and GIS Software Development - 3,500.00 - - 3,500.00 Contracted Services 1,975.00 10,000.00 - 11,550.85 25,000.00 Repairs and Maintenance Supplies 52.54 1,500.00 - 2,500.00 1,500.00 Other Supplies and Expenses 28.73 250.00 72.50 100.00 250.00 TOTAL STORM SEWERS 2,056.27 15,250.00 72.50 14,150.85 30,250.00 53620 Refuse and Garbage Collection Contracted Services 69,241.45 75,000.00 35,294.40 72,000.00 75,000.00 Refuse Disposal Fee 2,891.41 500.00 - - 500.00 TOTAL REFUSE AND GARBAGE COLLECTION 72,132.86 75,500.00 35,294.40 72,000.00 75,500.00 53630 RECYCLING Wages (inc. mtg pay) 12,475.53 19,373.00 4,814.60 18,207.00 14,123.00 Social Security and Medicare 897.15 1,482.00 412.68 1,393.00 1,080.00 Retirement 859.49 1,346.00 335.70 1,265.00 1,017.00 Health Insurance 2,666.63 883.87 2,121.00 7,845.00 Life/Disability Insurance 90.34 88.00 37.86 73.26 88.00 Building and Grounds - 250.00 - - 250.00 Recycling Collection Services 46,534.58 55,000.00 23,478.30 44,606.52 50,000.00 Recycling Disposal Fee 6,755.42 5,000.00 2,423.51 2,743.90 5,000.00 Other Contracted Services - 2,000.00 6,360.00 6,360.00 4,000.00 Uniform Allowance - - - - 250.00 Diesel and Gasoline 404.48 350.00 126.06 5mos 280.00 350.00 Repair and Maintenance Supplies 204.70 250.00 202.83 300.00 250.00 Vehicle Maintenance 199.95 200.00 - - 200.00 Equipment Maintenance 373.32 500.00 39.48 4,000.00 500.00 Safety Expense 75.00 450.00 - 250.00 300.00 Other Supplies and Expense 524.16 750.00 295.62 550.00 600.00 TOTAL RECYCLING 72,060.75 87,039.00 39,410.51 82,149.68 85,853.00 53640 WEED AND NUISANCE CONTROL Other Contracted Services 1,197.50 1,500.00 - 3,200.00 2,500.00 Other Supplies and Expense - - - - - Printing and Publishing 47.40 50.00 - 47.40 50.00 TOTAL WEED AND NUISANCE CONTROL 1,244.90 1,550.00 - 3,247.40 2,550.00 TOTAL PUBLIC WORKS 331,700.39 415,418.00 156,318.02 356,965.43 448,142.00 HEALTH AND HUMAN SERVICES 54100 Animal Control - 200.00 - - 225.00 TOTAL H & H SERVICES - 200.00 - - 225.00 PAGE 10 2024 ACTUAL 2025 BUDGET 2026 BUDGET 2025 PROJECTED (01-01 thru 12-31) YEAR 2026 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 2025 ACTUAL (01-01 thru 06-30) CULTURE, RECREATION AND EDUCATION 55200 PARKS Wages (inc. mtg pay) 29,425.69 30,071.00 13,626.47 30,891.00 21,555.00 Social Security and Medicare 2,103.34 2,300.00 1,042.43 2,363.00 1,649.00 Retirement 2,032.14 2,160.00 947.04 2,147.00 1,552.00 Health Insurance 6,192.81 11,489.00 2,417.61 5,802.00 13,000.00 Life/Disability Insurance 213.06 141.00 110.50 221.00 230.00 Electricity 4,949.05 6,600.00 1,429.21 5mos 5,500.00 6,000.00 Water and Sewer 2,613.22 2,300.00 1,002.38 5mos 5,200.00 5,500.00 General Engineering - 500.00 - - 500.00 Mapping and GIS Software Development - - - - - Building and Grounds 4,776.04 10,000.00 321.32 7,500.00 15,000.00 Other Contracted Services 21,797.42 35,300.00 6,623.14 27,520.00 35,000.00 Internet and Website 1,326.00 1,400.00 663.00 1,326.00 1,400.00 Travel and Mileage 11.79 - - - - Diesel and Gasoline 87.35 1,040.00 - 1,000.00 1,000.00 Repairs and Maintenance Supplies 2,383.23 2,000.00 452.64 600.00 2,000.00 Vehicle Maintenance 157.05 1,000.00 - - 1,000.00 Equipment Maintenance - - - - 500.00 Safety Expense 20.78 250.00 - - 250.00 Other Supplies and Expense 1,203.63 1,200.00 264.84 1,000.00 1,200.00 TOTAL PARKS 79,292.60 107,751.00 28,900.58 91,070.00 107,336.00 55250 VFW CLUBHOUSE Electricity 384.04 600.00 209.63 5mos 400.00 400.00 Heat 665.46 900.00 478.28 5mos 900.00 800.00 Water and Sewer 921.92 1,000.00 399.38 5mos 800.00 800.00 Building and Grounds 113.94 500.00 260.53 1,750.00 2,500.00 Contracted Services 1,679.30 2,000.00 - - 500.00 Repairs and Maintenance Supplies 9.44 50.00 9.69 9.69 50.00 Other Supplies and Expense 857.99 100.00 - - 100.00 TOTAL VFW CLUBHOUSE 4,632.09 5,150.00 1,357.51 3,859.69 5,150.00 55400 STREET DECORATIONS Street Décor Electricity 820.00 1,025.00 - 1,680.00 1,680.00 Street Décor Contracted Services - 1,000.00 - - - Street Décor Repairs and Maintenance Supplies - 300.00 - 41.01 300.00 Street Décor Other Supplies and Expense 1,936.01 3,000.00 - 8,200.00 3,000.00 TOTAL XMAS LIGHTING 2,756.01 5,325.00 - 9,921.01 4,980.00 TOTAL CULTURE, REC. AND EDUCATION 86,680.70 118,226.00 30,258.09 104,850.70 117,466.00 PAGE 11 2024 ACTUAL 2025 BUDGET 2026 BUDGET 2025 PROJECTED (01-01 thru 12-31) YEAR 2026 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 2025 ACTUAL (01-01 thru 06-30) CONSERVATION AND DEVELOPMENT 56100 FORESTRY Wages 2,857.51 17,236.00 2,618.33 18,053.00 14,196.00 Social Security and Medicare 209.11 1,319.00 200.31 1,381.00 1,086.00 Retirement 197.17 1,251.00 181.97 1,255.00 1,022.00 Health Insurance 270.60 4,737.00 276.85 3,258.38 8,237.00 Life/Disability Insurance 21.73 82.00 21.14 51.00 60.00 Training - 500.00 - - 500.00 Mapping and GIS Software Development - . 1,800.00 - - 1,800.00 Contracted Services 13,281.00 15,000.00 - 1,340.00 15,000.00 Travel and Mileage - 500.00 - - 500.00 Other Supplies and Expense 50.08 1,000.00 13.03 300.00 1,000.00 TOTAL FORESTRY 16,887.20 43,425.00 3,311.63 25,638.38 43,401.00 56300 PLANNING AND ZONING Planning and Zoning Wages - - - - 9,902.00 Plan Commission Wages 2,130.00 2,500.00 - 2,500.00 2,500.00 Social Security and Medicare 208.86 191.00 - 191.00 949.00 Retirement 26.91 25.00 - 23.00 713.00 Health Insurance - - - - 3,548.00 Life/Disability Insurance - - - - 15.00 Training 180.00 600.00 - 180.00 600.00 General Engineering - 2,000.00 - 1,340.00 2,000.00 Mapping and GIS Software Development - 1,750.00 - - 1,750.00 Contracted Services - 23,000.00 - - 30,000.00 Subscriptions and Licenses (was Tech Support Agrmts) - 1,000.00 - 312.00 500.00 Publications and Dues 552.00 600.00 - 552.00 600.00 Software as a Service - - 96.00 200.00 200.00 Travel and Mileage 10.72 750.00 - - 500.00 Other Supplies and Expense 23.71 50.00 15.75 30.00 50.00 Printing and Publishing - 300.00 - - 300.00 TOTAL PLANNING AND ZONING 3,132.20 32,766.00 111.75 5,328.00 54,127.00 56305 BOARD OF APPEALS Wages - 420.00 - - 420.00 Social Security, Medicare, Retirement - 37.00 - - 37.00 Training - 60.00 - - 60.00 Postage - 10.00 - - 10.00 Publications, Subscriptions and Dues - - - - - Travel and Mileage - 250.00 - - 250.00 Other Supplies and Expense - 32.00 - - 32.00 Printing and Publishing - 40.00 - - 40.00 TOTAL BOARD OF APPEALS - 849.00 - - 849.00 PAGE 12 2024 ACTUAL 2025 BUDGET 2026 BUDGET 2025 PROJECTED (01-01 thru 12-31) YEAR 2026 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 2025 ACTUAL (01-01 thru 06-30) CONSERVATION AND DEVELOPMENT (cont'd) 56310 ADVERTISING AND PROMOTION Electricity 282.91 340.00 163.30 5mos 360.00 360.00 Other Contracted Services - 3,000.00 521.05 3,200.00 3,400.00 Other Supplies and Expense 3,270.60 250.00 - - 250.00 TOTAL ADVERTISING AND PROMOTION 3,553.51 3,590.00 684.35 3,560.00 4,010.00 56700 ECONOMIC DEVELOPMENT Training - 700.00 - - 700.00 Professional Services - 2,000.00 - 3,158.00 2,000.00 Contracted Services 9,392.38 7,000.00 3,778.00 5,600.00 7,000.00 Publications, Subscriptions and Dues 350.00 500.00 350.00 350.00 500.00 Travel and Mileage 28.54 1,000.00 - - 1,000.00 Wayfinding Signs - - - - - Other Supplies and Expense 10.45 100.00 - - 100.00 TOTAL ECONOMIC DEVELOPMENT 9,781.37 11,300.00 4,128.00 9,108.00 11,300.00 TOTAL CONSERVATION & DEVELOPMENT 33,354.28 91,930.00 8,235.73 43,634.38 113,687.00 TOTAL EXPENDITURES 903,380.85 1,238,267.00 483,657.15 1,028,608.70 1,308,219.00 CAPITAL PURCHASES CAPITAL INVESTMENTS 57120 General Administration - 17,500.00 - 16,531.00 10,000.00 57130 Financial Administration - - - - - 57140 General Public Building - - - - - 57210 Police Department and Emergency Govt 2,880.00 - - - - 57350 Transportation - 3,000.00 - - 3,000.00 57435 Recycling - 9,000.00 8,433.28 8,433.28 80,000.00 57600 Parks - - - - 15,000.00 57660 Holiday and Street Decorations - - - - - 57750 Forestry - - - - - TOTAL CAPITAL INVESTMENTS 2,880.00 29,500.00 8,433.28 24,964.28 108,000.00 TOTAL EXPENDITURES with CAPITAL INVESTMENTS906,260.85 1,267,767.00 492,090.43 1,053,572.98 1,416,219.00 Contribution to Capital Projects Fund - - - - - Contribution to Debt Service Fund 100,373.00 138,919.69 138,919.69 138,919.69 152,040.00 Contribution to Tax Incremental District No. 2 19,193.00 90,976.00 5,264.07 15,800.00 95,500.00 Contribution to Committed Funds 300.00 65,873.00 45,506.09 110,248.49 106,000.00 TOTAL CONTRIBUTIONS 119,866.00 295,768.69 189,689.85 264,968.18 353,540.00 TOTAL EXPENDITURES, CAP & CONTRIB 1,026,126.85 1,563,535.69 681,780.28 1,318,541.16 1,769,759.00 PAGE 13 UNASSIGNED FUND BALANCE, 12/31/24 940,877 $ Less: Negative Governmental Fund Balances, 12/31/24 TIF District No. 2 (118,146) $ Capital Projects (58,303)$ Subtotal (176,449)$ UNASSIGNED FUND BALANCE, 01/01/25 764,428 $ Add: Capital Project Fund Reimbursement 58,303$ Less: Off-Budget 2025 Withdrawals and Commitments Loan payments: 2023 Street Projects (58,827) $ Loan payments: 2024 Dairyland Shelter Project (50,000)$ Encumbrance: Tractor and Attachments (80,000)$ Subtotal (188,827) $ Less: Suggested Commitments Park Improvements Committed Fund (142,573) $ Street Maintenance Committed Fund (50,000)$ Subtotal (192,573)$ REMAINING UNASSIGNED FUNDS, 11/11/25 441,331 $ Less: Cash Balance Encumbered for 2026 General Fund Budget (191,331)$ PROJECTED UNASSIGNED FUND BALANCE, 12/31/25 250,000$ MINIMUM OPERATING THRESHOLD (3 MO AVG EXPENDITURES) 250,000$ VILLAGE OF CLEVELAND, WISCONSIN YEAR 2026 BUDGET UNASSIGNED FUND COMMITMENTS Adopted 12-02-25 PAGE 14 GOVERNMENTAL COMMITTED FUNDS 09/30/25 Balance Proposed Change 12/31/2025 Park Improvements 26,114 $ 142,573$ 168,687$ Debt Service 8,043 $ - $ 8,043$ Water Quality (Advance to UƟliƟes)* 247,955$ - $ 247,955$ Bond Proceeds - $ -$ -$ Public Building and Grounds 63,715 $ - $ 63,715$ Crime Prevention Fund 2,130 $ - $ 2,130$ HRA Reimbursement 6,981 $ - $ 6,981$ Recodification - $ -$ -$ Revaluation 45,655 $ - $ 45,655$ GASB Compliance 5,107 $ - $ 5,107$ Street Décor 10,301 $ - $ 10,301$ Technology Not Yet Known 22,757 $ - $ 22,757$ Street Maintenance -$ 50,000$ 50,000$ TOTAL GOVT'L COMMITTED FUNDS 438,757$ 192,573$ 631,330$ * previously Rainy Day Committed Fund VILLAGE OF CLEVELAND, WISCONSIN YEAR 2026 BUDGET GOVERNMENTAL COMMITTED FUNDS 11/11/2025 PAGE 15