Year 2025 Water Utility Budget – Draft

VILLAGE OF CLEVELAND, WISCONSIN 2025 WATER UTILITY BUDGET DRAFT August 12, 2025 Recommended for Approval by Finance Committee 2024 2025 Budget Budget Water Utility Revenues 526,978 612,800 16.3% Other Contributions - - TOTAL REVENUES AND OTHER CONTRIBUTIONS 526,978 612,800 16.3% Cash Balance Applied 25,057 - 552,035 612,800 11.0% Investments in Assets 27,000 32,000 18.5% Operating Expenses 90,959 126,900 39.5% Personnel and Administration 277,781 261,341 -5.9% Uncollectible Accounts - 1,200 Advance Payments 130,295 116,403 Debt Service - - TOTAL EXPENDITURES, ADVANCES, AND DEBT SERVICE 526,035 537,844 2.2% Other Financing Uses 26,000 74,956 552,035 612,800 11.0% VILLAGE OF CLEVELAND, WISCONSIN DRAFT - YEAR 2025 WATER UTILITY BUDGET - DRAFT CATEGORY TOTAL EXPENDITURES, ADVANCES, DEBT SERVICE, AND OTHER FINANCING USES TOTAL REVENUES, OTHER CONTRIBUTIONS, AND CASH BALANCE APPLIED 8/13/2025 4:40 PM WATER UTILITY - PAGE 1 START DATE CATEGORY BALANCE ON 01-01-2024 ANTICIPATED ADDITIONS THROUGH 12/31/2024 ANTICIPATED DRAWS THROUGH 12/31/2024 PROJECTED BALANCE 12-31-2024 2025 BUDGETED ADDITIONS 2025 BUDGETED DRAWS PROJECTED BALANCE 12-31-2025 1/1/2006 Public Buildings and Grounds -$ -$ -$ -$ -$ -$ -$ 1/1/2006 Office Equipment and Technology -$ -$ -$ -$ -$ -$ -$ 1/1/2019 Technology Not Yet Known -$ -$ -$ -$ -$ -$ -$ 1/1/2025 Well 2 Rehab (2026 project) -$ -$ -$ -$ 41,956.00$ - $ 41,956.00$ 1/1/2025 Arsenic Treatment System -$ -$ -$ -$ -$ -$ -$ -$ 41,956.00$ - $ 41,956.00$ TOTALS - $ -$ -$ VILLAGE OF CLEVELAND, WISCONSIN YEAR 2025 BUDGET Water Utility Committed Funds 8/13/2025 4:40 PM WATER UTILITY - PAGE 2 2023 ACTUAL NON-OPERATING REVENUE Interest Income 4,202.94 3,000.00 7,039.72 8,060.04 8,500.00 Misc Non-Operating Income - 300.00 - - 200.00 TOTAL NON-OPERATING REVENUE 4,202.94 3,300.00 7,039.72 8,060.04 8,700.00 CHARGES FOR SALES AND SERVICES Metered Sales to Residential Customers 211,072.99 301,367.00 144,106.48 314,597.34 345,000.00 Metered Sales to Commercial Customers 10,238.08 14,607.00 5,085.30 13,412.95 17,000.00 Metered Sales to Industrial Customers 10,086.16 11,116.00 4,768.41 12,639.58 16,000.00 Metered Sales to Public Authorities 14,026.90 18,648.00 7,654.78 19,851.34 25,000.00 Metered Sales to Multi-Family Customers 6,406.82 9,397.00 4,278.24 9,156.29 10,000.00 Private Fire Protection Service 1,512.00 1,600.00 1,012.00 2,152.00 2,200.00 Public Fire Protection Service (Hydrant Fees) 100,495.58 162,243.00 78,754.40 169,921.20 170,000.00 Other Water Sales (Bulk Water) - 100.00 104.41 380.88 100.00 TOTAL CHGS FOR SALES AND SERVICES 353,838.53 519,078.00 245,764.02 542,111.58 585,300.00 FEES AND JOINT OPERATING COSTS Late Fees 3,172.16 2,500.00 2,024.16 2,848.99 2,800.00 Joint Operating Costs 14,221.91 2,000.00 - 16,687.52 15,000.00 Other Operating Revenues 817.00 100.00 287.00 924.51 1,000.00 TOTAL FEES AND JOINT OP COSTS 18,211.07 4,600.00 2,311.16 20,461.02 18,800.00 SUBTOTAL WATER REVENUES 376,252.54 526,978.00 255,114.90 570,632.64 612,800.00 2025 BUDGETYEAR 2025 BUDGET--WATER UTILITY 2024 ACTUAL 2024 PROJECTED VILLAGE OF CLEVELAND, WISCONSIN (Adj fm 2023 Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31)2024 BUDGET 8/13/2025 4:40 PM WATER UTILITY - PAGE 4 2023 ACTUAL 2025 BUDGETYEAR 2025 BUDGET--WATER UTILITY 2024 ACTUAL 2024 PROJECTED VILLAGE OF CLEVELAND, WISCONSIN (Adj fm 2023 Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31)2024 BUDGET OTHER CONTRIBUTIONS Withdrawals from Committed Funds - - - - - Advance from Sewer Utility - - - - - Other Contributions (from Unassigned) - - - - - TOTAL OTHER CONTRIBUTIONS - - - - - 376,252.54 526,978.00 255,114.90 570,632.64 612,800.00 INVESTMENT IN ASSETS (not part of street projects) Tower, Structures and Improvements - - - - - Pumping, Power, and Other Equipment - - - - - Transmission and Distribution Mains - - - - - Services to Customers - - - - - Meters 8,687.00 10,000.00 3,590.14 32,654.58 10,000.00 Hydrants - 3,000.00 - - 3,000.00 Computers, Furniture, and Office Equipment - 5,000.00 - 2,234.00 10,000.00 Communications and SCADA Equipment - 6,000.00 - - 6,000.00 Miscellaneous Equipment - 3,000.00 2,628.55 2,628.55 3,000.00 TOTAL INVESTMENTS IN ASSETS 8,687.00 27,000.00 6,218.69 37,517.13 32,000.00 OPERATING EXPENSES Electricity at Well 1: Veterans Park 3,652.30 5,640.00 1,499.48 5mos 3,470.00 4,000.00 Electricity at Well 2: Franklin Drive 5,492.52 7,680.00 2,108.39 5mos 4,988.60 6,000.00 Electricity at Water Tower 405.82 720.00 298.69 5mos 398.16 600.00 Natural Gas at Well 1: Veterans Park 711.37 1,450.00 298.69 5mos 579.79 1,000.00 Natural Gas at Well 2: Franklin Drive 633.48 1,150.00 254.19 5mos 331.33 900.00 Chemicals 3,948.86 7,500.00 1,594.44 3,566.00 7,000.00 Other O&M Supplies and Expense 7,690.74 3,700.00 1,603.63 10,420.51 10,000.00 TOTAL REVENUES AND OTHER CONTRIBUTIONS 8/13/2025 4:40 PM WATER UTILITY - PAGE 5 2023 ACTUAL 2025 BUDGETYEAR 2025 BUDGET--WATER UTILITY 2024 ACTUAL 2024 PROJECTED VILLAGE OF CLEVELAND, WISCONSIN (Adj fm 2023 Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31)2024 BUDGET OPERATING EXPENSES cont'd Laboratory Supplies 116.24 400.00 102.50 102.50 400.00 Laboratory Services 4,698.50 5,000.00 620.00 2,735.00 6,000.00 Technology, Internet and Website Services 2,910.00 - - 564.00 7,500.00 SCADA Operating Expenses 2,760.00 2,500.00 450.00 1,866.00 2,500.00 Cross Connection Control Services 1,788.00 2,000.00 745.00 1,788.00 2,000.00 Meter Communication 5,658.32 5,500.00 2,358.62 5,858.12 6,200.00 Testing and Repair Services 6,089.61 2,500.00 - 870.00 6,000.00 Repair, Including Parts: Water Tower 80.00 2,000.00 - - 5,000.00 Repair, Including Parts: Distribution System 28,297.68 35,000.00 13,150.17 7,706.12 50,000.00 Repair, Including Parts: Wellhouses 1,470.87 4,000.00 591.75 771.72 4,000.00 Transportation Exp and Equipment Repair 308.51 750.00 - 545.45 2,250.00 Diesel and Gasoline 1,171.14 - - 1,378.65 1,500.00 25% of Garage expenses - 3,469.00 1,391.00 - 4,050.00 TOTAL OPERATING EXPENSES 77,883.96 90,959.00 27,066.55 47,939.95 126,900.00 PERSONNEL AND ADMINISTRATION Wages 102,104.32 131,936.00 60,574.88 130,120.18 114,763.00 Social Security and Medicare 7,358.90 10,093.00 4,331.00 9,328.68 8,779.00 Retirement 6,358.91 8,805.00 4,189.51 8,647.21 9,344.00 25% of Village Board expenses - 5,275.00 1,864.00 269.46 925.00 Publications and Subscriptions 202.95 300.00 - 226.38 300.00 Professional Dues 311.00 1,000.00 332.50 332.50 1,000.00 Postage, Permit and Box Fees 856.00 1,000.00 818.20 898.04 1,000.00 Office Supplies and Stationery 143.63 1,500.00 96.36 1,516.62 1,000.00 Office Equipment and Software - 1,000.00 - - 1,000.00 8/13/2025 4:40 PM WATER UTILITY - PAGE 6 2023 ACTUAL 2025 BUDGETYEAR 2025 BUDGET--WATER UTILITY 2024 ACTUAL 2024 PROJECTED VILLAGE OF CLEVELAND, WISCONSIN (Adj fm 2023 Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31)2024 BUDGET PERSONNEL AND ADMINISTRATION cont'd Software Support 1,185.36 1,300.00 1,330.00 1,330.00 1,500.00 Office Equipment Contracts 1,192.54 2,500.00 1,151.01 1,457.96 1,600.00 Telephone and Pagers 1,196.44 2,100.00 168.39 343.77 2,000.00 Travel and Meals 91.71 3,000.00 1,474.80 939.04 3,250.00 25% of Village Hall expenses - 16,025.00 4,467.00 12,768.00 17,900.00 Other Office Expense 13,709.27 4,750.00 - - 2,075.00 Accountants and Auditors 17,007.50 14,000.00 2,382.00 15,149.00 20,000.00 Attorneys - 5,000.00 - - 5,000.00 Engineering Consultants 3,204.20 2,500.00 - - 5,000.00 Map and Plan Consultants, inc. GIS - 4,500.00 - - 3,000.00 Other Consultants and Services 3,170.64 2,000.00 - - 5,000.00 Property and Liability Insurance 4,833.00 5,861.00 3,816.00 5,385.93 6,200.00 Workers Compensation Insurance 1,449.00 2,187.00 1,359.00 1,532.36 2,000.00 Health Insurance 22,194.17 41,694.00 15,683.51 34,854.04 40,000.00 Life/AD&D/STD Insurance 692.68 800.00 419.95 902.53 1,000.00 Medical Services - 200.00 - - 200.00 Training 67.25 4,000.00 615.01 1,220.70 4,200.00 Licenses and Certifications 45.00 180.00 - 95.00 180.00 Clothing and Uniforms - 2,000.00 - - 1,000.00 Public Service Commission Assessments 12,265.64 1,000.00 327.81 106.49 500.00 Other Miscellaenous General Expense 489.50 600.00 384.72 3,914.08 850.00 Dues for Company Memberships 410.00 425.00 410.00 410.00 425.00 Public Notices 134.07 250.00 - 95.76 350.00 TOTAL PERSONNEL AND ADMINISTRATION 200,673.68 277,781.00 106,195.65 231,843.73 261,341.00 8/13/2025 4:40 PM WATER UTILITY - PAGE 7 2023 ACTUAL 2025 BUDGETYEAR 2025 BUDGET--WATER UTILITY 2024 ACTUAL 2024 PROJECTED VILLAGE OF CLEVELAND, WISCONSIN (Adj fm 2023 Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31)2024 BUDGET Uncollectible Accounts 1,200.00 - - 1,200.00 1,200.00 TOTAL UNCOLLECTIBLE ACCOUNTS 1,200.00 - - 1,200.00 1,200.00 ADVANCES Repay Advance from General Fund - Interfund Loan - 6,677.00 20,031.48 20,031.48 6,677.00 Repay Advance from Sewer Utility - Interfund Loan - 47,445.00 - - - Repay Advance from General Fund - 2020 Notes - 8,385.00 - 8,384.85 8,385.00 Repay Advance from General Fund - 2022 Bonds - 25,000.00 - 25,000.00 25,000.00 Repay Advance from General Fund - 2023 CSB Loan - 12,764.00 - - 30,000.00 Interest on Debt to Municipality 56,411.60 30,024.00 13,255.85 32,118.69 46,341.00 TOTAL ADVANCES 56,411.60 130,295.00 33,287.33 85,535.02 116,403.00 DEBT SERVICE None - - - - - TOTAL DEBT SERVICE - - - - - 344,856.24 526,035.00 172,768.22 404,035.83 537,844.00 OTHER FINANCING USES Tax Equivalent Payments 26,287.81 26,000.00 - 32,536.84 33,000.00 Contributions to Committed Funds - - - - 41,956.00 TOTAL OTHER FINANCING USES 26,287.81 26,000.00 - 32,536.84 74,956.00 371,144.05 552,035.00 172,768.22 436,572.67 612,800.00 TOTAL EXPENDITURES, ADVANCES, DEBT SERVICE, AND OTHER FINANCING USES SUBTOTAL EXPENDITURES, ADVANCES, DEBT SERVICE 8/13/2025 4:40 PM WATER UTILITY - PAGE 8