Year 2025 General Fund Budget

VILLAGE OF CLEVELAND, WISCONSIN YEAR 2025 BUDGET Adopted 12/10/24 Last Amendment 05/20/25 2024 2025 Percent Budget Budget Change GENERAL FUND REVENUES General Property Taxes (Operating and Debt Levy) 606,476 650,164 7.2% Other Taxes 89,402 88,055 Intergovernmental Revenues 453,661 437,550 Licenses and Permits 99,685 109,605 Fines, Forfeitures, and Penalties 8,850 16,150 Public Charges for Services 3,430 2,200 Intergovernmental Charges 0 0 Miscellaneous Revenues 64,040 78,050 Other Financing Sources 39,677 36,177 TOTAL REVENUES 1,365,221 1,417,951 3.9% Cash Balance Applied -83,814 146,185 TOTAL REVENUE AND CASH BALANCE APPLIED 1,281,407 1,564,136 22.1% GENERAL FUND EXPENDITURES General Government 292,286 284,418 Public Safety 298,653 328,075 Public Works 400,795 415,518 Health and Human Services 200 200 Culture, Recreation, and Education 91,053 118,226 Conservation and Development 100,359 92,430 Capital Purchases 15,440 29,500 Other Financing Uses 82,621 295,769 TOTAL GENERAL FUND EXPENDITURES 1,281,407 1,564,136 22.1% SUMMARY OF TAXING GOVERNMENTAL FUNDS Estimated Estimated Fund Balance Total Total Fund Balance Property Tax Jan. 1, 2025 Revenues ExpendituresDec. 31, 2025Contribution General Fund 1,235,903$ 1,365,134$ (1,381,693)$ 1,219,344$ 511,244$ Debt Service Fund 96,476 363,389 (369,988) 89,877 138,920 Capital Outlay Fund (131,794) 227,357 (95,500) 63 - 1,200,586$ 1,955,880$ (1,847,181)$ 1,309,285$ 650,164$ Dated December 18, 2024 Stacy Grunwald, Clerk-Treasurer VILLAGE OF CLEVELAND, WISCONSIN YEAR 2025 BUDGET The Village Board held a public hearing on the Year 2025 Budget at 6:00pm on December 10, 2024, in the Sheboygan County Training Room at Lakeshore College, 1290 North Ave, Cleveland, Wisconsin. The draft budget was available on request to the Clerk's Office and at www.clevelandwi.gov prior to the hearing. The budget was adopted December 10, 2024, and amended December 18, 2024. CATEGORY 2025 Proposed TOTAL 7/27/2025 3:03 PM VILLAGE OF CLEVELAND, WISCONSIN YEAR 2025 BUDGET -- Supplementary Information -- Detailed Schedules The following detailed schedules supplement the Village Board's adopted budget. They forecast short-term revenues and expenditures and provide a basic plan for the allocation of financial resources during the budget year. They help staff prioritize and coordinate activities between departments and provide authorization to deposit, transfer, or expend funds consistent with the Board's adopted plan and operational requirements. ISSUE REPAYMENT SOURCE PERCENT OF ISSUE BALANCE 01-01-25 PRINCIPAL PMTS THRU 12/31/25 PRINCIPAL REMAINING 12-31-25 2025 INTEREST EXPENSE TOTAL PAYMENT 2011 Issue Gen Fund 39.254% 29,440.50 $ 29,440.50 $ - $ 706.57$ 30,147.07$ 15-Yr GO Bonds Asmts 26.490% 19,867.50 $ 19,867.50 $ - $ 476.82$ 20,344.32$ $2,350,000 TID 1 32.554% 24,415.50 $ 24,415.50 $ - $ 585.97$ 25,001.47$ 4.3% Asmt Interest Sewer 1.702% 1,276.50 $ 1,276.50 $ - $ 30.64$ 1,307.14$ Final Pmt 2025 100.000% 75,000.00$ 75,000.00 $ - $ 1,800.00$ 76,800.00$ 2020 Issue Gen Fund 28.523% 256,707.00 $ 38,506.05 $ 218,200.95 $ 4,342.63 $ 42,848.68$ 10-Yr GO Notes Asmts 46.632% 419,688.00$ 62,953.20 $ 356,734.80 $ 7,099.72 $ 70,052.92$ $1,610,000 Water 6.211% 55,899.00 $ 8,384.85 $ 47,514.15 $ 945.62 $ 9,330.47$ 1.83% Asmt Interest Sewer 18.634% 167,706.00$ 25,155.90 $ 142,550.10 $ 2,837.03 $ 27,992.93$ Final Pmt 2030 100.000% 900,000.00$ 135,000.00 $ 765,000.00 $ 15,225.00 $ 150,225.00$ 2022 Issue Gen Fund 20.082% 473,935.20 $ 18,073.80 $ 455,861.40 $ 17,850.14 $ 35,923.94 $ 20-Yr GO Bonds Asmts 52.664% 1,242,870.40$ 47,397.60 $ 1,195,472.80$ 46,811.06 $ 94,208.66 $ $2,440,000 Water 27.254% 643,194.40$ 24,528.60 $ 618,665.80 $ 24,225.06 $ 48,753.66 $ 4.67% Asmt Interest Sewer 0.000% - $ - $ - $ - $ - $ Final Pmt 2042 100.000% 2,360,000.00$ 90,000.00 $ 2,270,000.00$ 88,886.26 $ 178,886.26$ 2023 Issue* Gen Fund 100.000% - $ - $ - $ - $ - $ 10-Yr GO Notes Asmts 0.000% - $ - $ - $ - $ - $ $225,000 Water 0.000% 225,000.00 $ 12,764.24 $ 212,235.76 $ 17,235.76 $ 30,000.00 $ 5.49% Asmt Interest Sewer 0.000% - $ - $ - $ - $ - $ Final Pmt 2033 100.000% 225,000.00$ 12,764.24 $ 212,235.76 $ 17,235.76 $ 30,000.00 $ 2024 Issue** Gen Fund 100.000% 200,000.00$ 9,103.33 $ 190,896.67$ 5,896.67 $ 15,000.00$ 10-Yr GO Notes Asmts 0.000% - $ - $ - $ - $ - $ $200,000 Water 0.000% - $ - $ - $ - $ - $ *% Asmt Interest Sewer 0.000% - $ - $ - $ - $ - $ Final Pmt 2034 100.000% 200,000.00$ - $ 200,000.00$ - $ - $ TOTALS 3,760,000.00$ 312,764.24 $ 3,447,235.76$ 123,147.02 $ 435,911.26 $ * Assessable/Water/Sewer allocations to be determined after project completion. ** Cleveland Lions Club committed to reimbursing the Village for debt payments annually. Village of Cleveland WI General Obligation Debt 12/31/2025 PAGE 1 Current Year Operating and Debt Levy 606,476 $ + Add Current Year Personal Property Aid 3,234$ - Deduct Current Year Debt Levy (100,286)$ SUBTOTAL - NBR USED TO CALCULATE LEVY LIMIT 509,424$ Add Net New Construction: 1.413% 7,198 $ Deduct Next Year's Personal Property Aid (5,378)$ Next Year ALLOWABLE OPERATING LEVY 511,244$ Add GO Debt Service (minimum) 138,920$ NEXT YEAR'S ALLOWABLE TOTAL LEVY 650,164$ Percent increase in operating levy from prior year 1.413% Dollar change in operating levy from prior year 7,198$ Percent increase in total levy from prior year 7.204% 2 0 2 5 2 0 2 4 VILLAGE OF CLEVELAND, WISCONSIN YEAR 2025 BUDGET CALCULATION OF ALLOWABLE LEVY 2024 PAYABLE 2025 PAGE 2 2023 ACTUAL 2024 BUDGET 2025 BUDGET FINANCING SOURCES Contribution from Debt Service Committed Fund 273,885.00 316,999.93 324,099.93 369,987.70 Other Contributions - 4,120.48 - 15,000.00 TOTAL FINANCING SOURCES 273,885.00 321,120.41 324,099.93 384,987.70 DEBT SERVICE 2011 15-Yr Bond Principal, $2.35m issue - 73,723.50 73,723.50 73,723.50 2020 10-Yr Notes Principal, $1.61m issue - 101,459.25 101,459.66 101,459.25 2022 20-Yr Bond Principal, $2.44m issue - 58,196.80 55,000.00 65,000.00 2023 10-Yr Notes, Principal, $225,000 loan (Street Projects) - - - 12,764.24 2024 10-Yr Notes, Principal, $200,000 loan (Dairyland Shelter)- - - 9,103.33 Principal Pmts - All Debt 178,940.00 - - - Interest Expense 94,145.00 87,557.78 93,416.77 122,437.38 Line of Credit P&I - - - - Paying Agent Fees 800.00 400.00 500.00 500.00 TOTAL DEBT SERVICE 273,885.00 321,337.33 324,099.93 384,987.70 YEAR 2025 BUDGET--DEBT SERVICE 2024 PROJECTED VILLAGE OF CLEVELAND, WISCONSIN (Adjusted fm Fin Stmt) (01-01 thru 12-31) PAGE 3 2023 ACTUAL 2024 BUDGET 2025 BUDGET REVENUES Property Taxes - - - - Government Grants and Aids - - - - Private Donations and Contributions 60,000.00 60,000.00 60,000.00 - TOTAL REVENUES 60,000.00 60,000.00 60,000.00 - OTHER FINANCING SOURCES General Fund Cost Share (e.g. unassigned cash) 121,714.00 - - - Draw from Committed Funds (not capital projects fund) 35,924.89 18,000.00 18,000.00 10,000.00 Draw from Capital Projects Committed Fund 1,215,351.00 915,836.00 - 250,000.00 Draw from Line of Credit - - - - TOTAL OTHER FINANCING SOURCES 1,372,989.89 933,836.00 18,000.00 260,000.00 TOTAL FINANCING SOURCES 1,432,989.89 993,836.00 78,000.00 260,000.00 EXPENDITURES GENERAL GOVERNMENT 57120 General Administration 2,090.00 - 16,531.00 - 57140 General Public Bldg - - - - TOTAL GENERAL GOVERNMENT 2,090.00 - 16,531.00 - PUBLIC SAFETY 57210 Police Department 6,941.40 6,000.00 2,880.00 - Emergency Government - - - - TOTAL PUBLIC SAFETY 6,941.40 6,000.00 2,880.00 - 57324 PUBLIC WORKS AND UTILITIES Street Machinery/Vehicles - - - - Public Works Garage Replacement (2021) - - - - 2022 Street Projects (inc BBJCC, LMW) - 50,000.00 - - 2022/23 Street Projects (LMW) 1,398,587.00 980,000.00 - 250,000.00 Other Transportation - - - - TOTAL PUBLIC WORKS 1,398,587.00 1,030,000.00 - 250,000.00 CULTURE, RECREATION, & EDUCATION Dairyland Park Improvements - - - 10,000.00 Hika Park Improvements - - - - Hika Park: Garage Demolition - - - - Veterans Park Improvements 76,614.00 78,000.00 - - Park Equipment - - - - Decorations - - - - TOTAL CULTURE, REC & EDUCATION 76,614.00 78,000.00 - 10,000.00 CONSERVATION AND DEVELOPMENT Creek and Lake Revetments - - - - Other Conservation and Development - - - - TOTAL CONSERV AND DEVELOPMENT - - - - TOTAL EXPENDITURES 1,484,232.40 1,114,000.00 19,411.00 260,000.00 YEAR 2025 BUDGET--CAPITAL PROJECTS 2024 PROJECTED VILLAGE OF CLEVELAND, WISCONSIN(Adjusted fm Fin Stmt) (01-01 thru 12-31) PAGE 4 2023 ACTUAL 2024 BUDGET 2025 BUDGET REVENUES Tax Increment - - - - State Aids - - - - Interest on Investments - - - - Draws from Committed Funds - - - 87,854.00 General Fund Contributions 11,099.02 - 105,483.66 - Other Contributions - - - - TOTAL FINANCING SOURCES 11,099.02 - 105,483.66 87,854.00 EXPENSES Legal Counsel -TID 2,604.00 - - 5,000.00 Professional Services - Accounting/Auditing - - - 2,000.00 Professional Services - Financial Counsel - - 17,000.00 13,000.00 Professional Services - Engineering/Planning 7,591.64 - 13,012.66 30,000.00 Other Contracted Services 480.00 - - 2,000.00 Grants and Incentives - - - - Administration - - - 35,354.00 Other Supplies and Expenses 423.38 - 1,000.00 500.00 CAPITAL OUTLAY 11,099.02 - 31,012.66 87,854.00 Land Purchase - - 74,471.00 - Land Development - - - - Other Capital Expenses - - - - TOTAL CAPITAL OUTLAY - - 74,471.00 - DEBT SERVICE Principal - - - - Interest - - - - Debt Service Fees - - - - TOTAL DEBT SERVICE - - - - TOTAL EXPENDITURES, CAPITAL OUTLAYS, AND DEBT SRVC11,099.02 - 105,483.66 87,854.00 YEAR 2025 BUDGET--TID NO. 2 2024 PROJECTED VILLAGE OF CLEVELAND, WISCONSIN (Adjusted fm Fin Stmt) (01-01 thru 12-31) PAGE 5 START DATE PURPOSE BALANCE ON 01-01-2024 PROJECTED BALANCE 12-31-2024 2025 INTRAFUND TRANSFERS 2025 BUDGETED ADDITIONS 2025 BUDGETED INTEREST (est. 2.5%) 2025 BUDGETED DRAWS PROJECTED BALANCE 12-31-2025 COMMITTED FUNDS unknownPark Improvement Fund 23,999.00$ 67,360.73$ 6,000.00$ - $ 1,855.18$ (24,800.00)$ 50,415.91$ unknownAssessment Revenue 185,942.00$ 0.00 $ -$ 50,000.00$ 945.35 $ (50,000.00)$ 945.36$ 1/1/2003Rainy Day Fund 227,972.00$ 238,848.16$ (65,873.00)$ 65,873.00$ 6,040.10$ (87,854.00)$ 157,034.26$ 1/1/2004Fixed Asset Update Fund 4,848.00$ 5,087.12$ -$ -$ 128.65$ - $ 5,215.77$ 1/1/2004Revaluation Fund 43,338.00$ 45,494.66$ -$ -$ 1,150.49$ - $ 46,645.15$ 1/1/2005 Health Reimbursement Arrangement Fund 6,626.00$ 6,958.51$ -$ 175.97$ - $ 7,134.48$ 4/12/2005Crime Prevention Fund 2,022.00$ 2,121.55$ -$ -$ 53.65$ - $ 2,175.20$ 1/1/2006Buildings and Grounds 60,482.00$ 33,490.53$ -$ -$ 846.92$ (9,000.00)$ 25,337.45$ 1/1/2006Office Equipment and Tech 6,986.00$ 11,578.49$ -$ -$ 292.80$ (5,000.00)$ 6,871.29$ 1/1/2015Street Décor 9,779.00$ 10,268.08$ -$ -$ 259.66$ (3,000.00)$ 7,527.74$ 1/1/2019Tech Not Yet Known 21,602.00$ 16,180.27$ -$ -$ 409.17$ (12,500.00)$ 4,089.44$ 1/1/2022Street Maintenance -$ 12,500.00$ -$ -$ 316.11$ (12,500.00)$ 316.11$ TOTAL 593,596.00$ 449,888.12$ (59,873.00)$ 115,873.00$ 12,474.06$ (204,654.00)$ 313,708.18$ RESTRICTED FUNDS 1/1/2016Debt Service 75,508.00$ 96,476.32$ 63,126.51$ 288,919.69$ 11,342.44$ (369,987.70)$ 89,877.27$ 9/9/2020 Capital Projects (Debt Proceeds) (121,714.00)$ (131,794.14)$ -$ 225,000.00$ 2,357.03$ (95,500.00)$ 62.89$ 6/25/2021American Rescue Plan Act 693.00$ - $ -$ -$ -$ -$ 11/14/2023Tax Increment District No 2 (11,099.00)$ (30,209.00)$ -$ -$ -$ (90,976.00)$ (121,185.00)$ TOTAL (56,612.00)$ (65,526.82)$ 63,126.51$ 513,919.69$ 13,699.47$ (556,463.70)$ (31,244.84)$ VILLAGE OF CLEVELAND, WISCONSIN YEAR 2025 BUDGET Committed and Restricted Funds PAGE 6 2023 ACTUAL 2024 BUDGET 2025 BUDGET TAXES AND ASSESSMENTS Property Taxes - Operating Levy 504,594.91 506,103.00 506,190.00 511,244.38 1.02% Property Taxes - Debt Levy 175,379.00 100,286.00 100,286.00 138,919.69 Tax Increment - - - - Mobile Home Fees 9,360.56 10,500.00 10,712.00 10,700.00 Municipal Utility Tax 26,184.00 28,000.00 27,251.00 27,000.00 Delinquent Personal Property Taxes - 477.02 100.00 100.00 Interest and Penalties on Taxes 3.00 175.00 5.00 5.00 Use Value Penalties 372.50 - - - Special Assessments (for tfr to committed fund) 142,195.80 50,000.00 53,253.51 50,000.00 Special Assessments and Charges (non-debt) - 250.00 - 250.00 TOTAL TAXES 858,089.77 695,791.02 91,321.51 738,219.07 INTERGOVERNMENTAL REVENUE Shared Revenue 243,742.29 299,481.00 298,494.29 304,316.00 Expenditure Restraint Program - 4,248.00 4,248.00 4,248.00 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 3,845.00 Video Service Provider Aid 3,290.20 3,290.00 3,290.20 3,290.00 2% Fire Dues and Hwy Claims 5,316.91 5,000.00 5,967.18 6,000.00 Police Training Aid - - - - General Transportation Aid 74,354.89 74,500.00 85,508.12 98,334.00 Local Road Improvement Program Grant 10,426.25 - - 9,873.00 Recycling Grant 3,068.05 3,000.00 3,068.67 3,800.00 Coastal Management Grant - 46,380.00 46,380.00 - Other Grants, Aids, and Receipts 22,614.94 9,873.00 230.00 - Payment in Lieu of Taxes 2,699.56 2,700.00 2,357.38 2,500.00 Police Vest Grant - - - - TOTAL INTERGOVERNMENTAL REVENUE 370,702.59 453,661.00 454,733.34 437,550.00 LICENSES AND PERMITS Liquor and Malt Beverage Licenses 1,010.06 900.00 910.00 950.00 Operator's Licenses 645.00 800.00 710.00 750.00 Lodging Licenses 150.00 600.00 200.00 600.00 Cigarette Licenses 200.00 200.00 200.00 200.00 Direct Sellers Permits 225.00 180.00 195.00 200.00 Mobile Home Park License 200.00 200.00 200.00 200.00 Dog Licenses Retained 2,453.45 1,400.00 1,076.53 1,000.00 Building and Sign Permits 87,957.25 80,000.00 180,000.00 90,000.00 Cable TV Franchise Fee 13,149.35 13,300.00 12,000.00 13,300.00 Plan and Survey Filing Fees 950.00 1,200.00 50.00 1,200.00 Land Use and Special Mtg Fees 700.00 900.00 1,250.00 1,200.00 Other Licenses and Permits 1.00 5.00 1.00 5.00 TOTAL LICENSES AND PERMITS 107,641.11 99,685.00 196,792.53 109,605.00 YEAR 2025 BUDGET--REVENUES VILLAGE OF CLEVELAND, WISCONSIN 2024 PROJECTED (Adjusted fm Fin Stmt) (01-01 thru 12-31) PAGE 7 2023 ACTUAL 2024 BUDGET 2025 BUDGETYEAR 2025 BUDGET--REVENUES VILLAGE OF CLEVELAND, WISCONSIN 2024 PROJECTED (Adjusted fm Fin Stmt) (01-01 thru 12-31) FINES, FORFEITS AND PENALTIES Court Penalties and Costs 7,340.70 7,500.00 7,500.00 15,000.00 Parking Fines 340.00 250.00 100.00 200.00 Dog License Penalties 420.00 500.00 240.00 450.00 Developer Penalties - - - - Other Violations - 600.00 246.00 500.00 Awards and Damages 3,116.25 - - - TOTAL FINES, FORFEITS AND PENALTIES 11,216.95 8,850.00 8,086.00 16,150.00 PUBLIC CHARGES FOR SERVICES Clerk-Treasurer Fees 396.75 700.00 360.00 500.00 Publication Fees 211.83 100.00 185.81 200.00 Police Fees - - 10.00 50.00 Work for Individuals - - - - Storm Sewer Hookup Fees 250.00 250.00 250.00 250.00 Weed and Nuisance Control 422.50 260.00 - - Park Reservation Fees 860.00 850.00 1,550.00 1,000.00 VFW Clubhouse Rental Fees 860.00 1,200.00 200.00 100.00 Other Public Charges 105.00 70.00 - 100.00 Police Services - - - - TOTAL PUBLIC CHARGES 3,106.08 3,430.00 2,555.81 2,200.00 MISCELLANEOUS REVENUES Interest on General Fund Investments 103,433.48 40,000.00 50,601.00 40,000.00 Interest on Special Asmts and Charges 2,063.03 5,000.00 8,530.21 8,000.00 Sale of Equipment or Property 968.00 10,000.00 25,967.00 20,000.00 Insurance Recoveries/Restitution - - - - Private Donations and Contributions 95,806.55 6,500.00 8,500.00 6,500.00 Insurance Dividends 5,022.00 2,500.00 1,050.00 1,500.00 Personal Property Tax Chargebacks - - - - Miscellaneous Income 1,412.08 40.00 60.25 2,050.00 TOTAL MISCELLANEOUS REVENUE 208,705.14 64,040.00 94,708.46 78,050.00 SUBTOTAL REVENUES 1,559,461.64 1,325,457.02 1,454,673.65 1,381,774.07 OTHER FINANCING SOURCES Water Utility Payment on Advance - 6,677.00 13,354.32 6,677.00 TOTAL UTILITY CONTRIBUTIONS - 6,677.00 13,354.32 6,677.00 Draws from Restricted and Committed Funds 2,130,977.31 33,000.00 36,500.00 25,000.00 Other Contributions (i.e. Unassigned Cash) - - - 4,500.00 TOTAL OTHER SOURCES 2,130,977.31 33,000.00 36,500.00 29,500.00 SUBTOTAL OTHER FINANCING SOURCES 2,130,977.31 39,677.00 49,854.32 36,177.00 TOTAL REVENUES & OTHER SOURCES 3,690,438.95 1,365,134.02 1,504,527.97 1,417,951.07 PAGE 8 2023 ACTUAL 2024 BUDGET 2025 BUDGET GENERAL GOVERNMENT 51100 VILLAGE BOARD Wages 11,715.06 16,000.00 22,000.00 22,000.00 Social Security and Medicare 871.14 1,224.00 1,683.00 1,683.00 Training 134.50 800.00 367.35 ` 800.00 Publications, Subscriptions, and Dues 405.91 975.00 975.52 1,000.00 Travel and Mileage 14.40 800.00 107.20 1,000.00 Other Supplies and Expenses 129.01 500.00 200.00 300.00 Printing and Publishing 268.16 800.00 400.00 600.00 Less: 50% of Vlg Bd Expense - (10,550.00) (10,293.00) (13,692.00) TOTAL VILLAGE BOARD 13,538.18 10,549.00 15,440.07 13,691.00 51200 JUDICIAL Judicial Wages 2,400.06 2,400.00 2,400.00 2,400.00 Clerical Wages 23,026.80 8,120.00 6,912.00 20,800.00 Social Security and Medicare 1,828.02 900.00 800.00 1,800.00 Retirement 1,565.83 124.00 477.00 1,446.00 Health Insurance 5,632.16 - - - Life/Disability Insurance 184.08 200.00 66.22 - Training 740.00 1,300.00 840.00 1,300.00 Telephone - - - - Office Supplies 79.95 200.00 130.55 200.00 Postage 32.40 50.00 50.00 50.00 Publications, Subscriptions, and Dues 327.36 200.00 191.10 350.00 Travel and Mileage 148.24 1,000.00 277.74 1,000.00 Software Support 1,200.00 1,200.00 1,200.00 1,200.00 Other Supplies and Expenses 70.88 500.00 233.37 500.00 Public Officials' Bond 138.00 150.00 189.34 200.00 TOTAL JUDICIAL 37,373.78 16,344.00 13,767.32 31,246.00 51300 LEGAL COUNSEL Professional Services - General 48,631.50 25,000.00 20,000.00 20,000.00 Professional Services - Police 4,355.00 5,000.00 2,000.00 7,000.00 Recodification - - - - TOTAL LEGAL COUNSEL 52,986.50 30,000.00 22,000.00 27,000.00 2024 PROJECTED (01-01 thru 12-31)(Adjusted fm Fin Stmt) YEAR 2025 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN PAGE 9 2023 ACTUAL 2024 BUDGET 2025 BUDGET2024 PROJECTED (01-01 thru 12-31)(Adjusted fm Fin Stmt) YEAR 2025 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN GENERAL GOVERNMENT (cont'd) 51420 CLERK'S OFFICE Wages, inc. Meeting Pay 40,356.94 68,250.00 44,349.00 39,389.00 Social Security and Medicare 3,074.74 5,221.00 3,393.00 3,013.00 Retirement 2,544.08 4,710.00 3,060.00 2,738.00 Health Insurance 4,154.68 24,214.00 11,183.65 32,149.00 Life/Disability Insurance 315.20 750.00 136.00 280.00 51420 CLERK'S OFFICE (cont'd) Training 1,054.00 2,500.00 1,500.00 2,500.00 Education Assistance - - - - Recruitment and Employee Medical 49.00 400.00 80.00 200.00 Telephone and Wi-Fi Devices - - allocated fm VH - allocated fm VH Other Contracted Services 2,800.00 5,000.00 3,100.00 5,100.00 Office Equipment and Supplies 968.43 5,000.00 5,000.00 5,000.00 Postage 1,331.14 1,300.00 2,000.00 2,000.00 Internet and Website - - - Publications, Subscriptions, and Dues 1,554.97 1,700.00 1,660.00 2,000.00 Travel and Mileage 1,027.55 5,000.00 1,000.00 5,000.00 Maintenance Agreements (Copier) 1,192.55 1,000.00 1,300.00 1,000.00 Software and Software/Technical Support 1,339.47 1,750.00 1,483.00 1,750.00 Other Supplies and Expense 1,266.65 800.00 3,900.00 800.00 Printing and Publishing 217.13 100.00 400.00 500.00 Public Officials' Bond 231.00 500.00 126.22 300.00 TOTAL CLERK'S OFFICE 63,477.53 128,195.00 83,670.87 103,719.00 51440 ELECTIONS Wages 1,287.00 2,500.00 2,969.77 1,500.00 Social Security and Medicare 12.65 15.00 30.00 15.00 Training - 100.00 102.85 150.00 Other Contracted Services - - Travel and Mileage 142.79 300.00 375.00 200.00 Equipment Maintenance and Support 476.85 750.00 500.00 500.00 Other Supplies and Expenses 411.87 500.00 350.00 petty cash 150.00 Printing and Publishing 234.02 300.00 250.00 300.00 TOTAL ELECTIONS 2,565.18 4,465.00 4,577.62 2,815.00 51510 ACCOUNTING AND AUDITING Accounting and Auditing Professional Services 27,365.00 29,000.00 25,000.00 29,000.00 GASB 34 Update - - - TOTAL ACCOUNTING AND AUDITING 27,365.00 29,000.00 25,000.00 29,000.00 PAGE 10 2023 ACTUAL 2024 BUDGET 2025 BUDGET2024 PROJECTED (01-01 thru 12-31)(Adjusted fm Fin Stmt) YEAR 2025 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN GENERAL GOVERNMENT (cont'd) 51530 ASSESSMENT OF PROPERTY Board of Review 210.00 270.00 120.00 270.00 Social Security and Medicare 6.90 21.00 10.00 21.00 Board of Review Training 100.00 45.00 80.00 100.00 Professional Services 9,800.00 9,800.00 9,800.00 9,800.00 Other Supplies and Expense 43.59 100.00 44.98 100.00 Printing and Publishing 140.30 150.00 141.94 150.00 TOTAL ASSESSMENT OF PROPERTY 10,300.79 10,386.00 10,196.92 10,441.00 51600 VILLAGE HALL Telephone and Wi-Fi Devices 7,068.29 18,000.00 15,442.00 16,000.00 Electricity 1,987.45 4,000.00 4,087.00 4,000.00 Heat 1,166.16 4,200.00 2,335.00 4,200.00 Water and Sewer 413.37 1,000.00 972.00 1,000.00 Building and Grounds 591.93 2,000.00 344.00 2,000.00 Contracted Services 5,165.80 18,000.00 14,600.00 30,000.00 Internet and Website Services 2,924.04 7,500.00 2,600.00 5,000.00 Subscriptions and Licenses - 6,000.00 6,750.00 6,000.00 Repair and Maintenance Supplies 308.23 2,000.00 1,000.00 2,000.00 Other Supplies and Expense 403.71 1,400.00 800.00 1,400.00 Less: 50% to Utils (prior year expenses are net amts) - (32,050.00) (24,465.00) (35,800.00) TOTAL VILLAGE HALL 20,028.98 32,050.00 24,465.00 35,800.00 Losses - - - - TOTAL UNCOLLECTIBLE TAXES - - - - 51930 INSURANCE Worker's Compensation 3,551.00 4,627.00 4,000.00 4,206.00 Unemployment Compensation - - - - Property and Liability 10,256.75 14,670.00 14,000.00 14,500.00 Health Reimbursement Payments 5,577.27 12,000.00 3,500.00 12,000.00 TOTAL INSURANCE 19,385.02 31,297.00 21,500.00 30,706.00 TOTAL GENERAL GOVERNMENT 247,020.96 292,286.00 220,617.80 284,418.00 PAGE 11 2023 ACTUAL 2024 BUDGET 2025 BUDGET2024 PROJECTED (01-01 thru 12-31)(Adjusted fm Fin Stmt) YEAR 2025 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN PUBLIC SAFETY 52100 POLICE DEPARTMENT Police Department Wages 70,602.69 87,811.00 60,050.00 97,360.00 Meeting Pay 285.00 - - - Social Security and Medicare 5,149.10 12,900.00 4,594.00 7,448.00 Retirement 7,508.99 124.00 2,082.93 1,461.00 Health Insurance 15,848.99 - 4,276.78 8,470.00 Life/Disability Insurance 401.12 - 96.00 125.00 Training 295.00 1,000.00 303.70 1,000.00 Education Assistance - - - - Recruitment and Employee Medical 8,137.00 500.00 879.00 500.00 Telephone - - 2,286.30 2,500.00 Contracted Services 2,625.00 4,500.00 2,466.25 4,000.00 Office Supplies 77.03 200.00 400.00 200.00 Postage 43.32 100.00 20.00 100.00 Internet and Website - - - - Publications, Subscriptions, and Dues 150.00 150.00 - 200.00 Public Education Materials 776.12 500.00 21.09 - Travel and Mileage 694.96 1,100.00 326.05 250.00 Protective Equipment - 100.00 - 100.00 Uniform Allowance 489.54 500.00 1,497.11 1,000.00 Diesel and Gasoline 923.11 2,000.00 2,497.36 2,500.00 Vehicle Maintenance 254.13 1,500.00 5,421.30 1,500.00 Equipment Maintenance 2,245.02 500.00 1,015.46 500.00 Software and Software/Program Support 3,683.00 4,000.00 5,368.00 6,200.00 Other Supplies and Expenses 1,805.21 350.00 1,134.85 350.00 TOTAL POLICE DEPARTMENT 121,994.33 117,835.00 94,736.18 135,764.00 52200 FIRE PROTECTION Fire Protection Contract 78,871.00 80,000.00 78,371.84 80,000.00 2% Fire Dues and Highway Claims 5,316.91 5,000.00 5,967.18 6,000.00 Other Supplies and Expense - - - - TOTAL FIRE PROTECTION 84,187.91 85,000.00 84,339.02 86,000.00 52300 Ambulance Contracted Services 12,608.00 13,000.00 12,608.00 23,400.00 TOTAL AMBULANCE 12,608.00 13,000.00 12,608.00 23,400.00 PAGE 12 2023 ACTUAL 2024 BUDGET 2025 BUDGET2024 PROJECTED (01-01 thru 12-31)(Adjusted fm Fin Stmt) YEAR 2025 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN PUBLIC SAFETY (cont'd) 52400 BUILDING INSPECTION PROGRAM Wages, inc. Meeting Pay 27,491.29 60,000.00 33,470.00 50,791.00 Social Security and Medicare 2,077.23 4,590.00 2,560.00 3,886.00 Retirement 917.75 3,050.00 2,309.00 3,530.00 Health Insurance 4,154.68 11,776.00 7,191.28 15,073.00 Life/Disability Insurance 100.31 150.00 153.00 157.00 Licensing and Certification 40.00 60.00 - 60.00 Training - 400.00 - 400.00 Telephone - - - - allocated fm VH Contracted Services 480.00 750.00 - 750.00 Travel and Mileage - 750.00 - 750.00 Other Supplies and Expenses 204.88 400.00 178.65 400.00 TOTAL BUILDING INSPECTIONS 35,466.14 81,926.00 45,861.93 75,797.00 52900 EMERGENCY GOVERNMENT Wages - - - 5,040.00 Meeting Pay - 150.00 - 150.00 Social Security, Medicare, and Retirement - 17.00 - 399.00 Training - 150.00 - 150.00 Electricity - 200.00 - 200.00 Travel and Mileage - 100.00 - 100.00 Equipment Maintenance - 200.00 - 1,000.00 Other Supplies and Expenses - 75.00 - 75.00 TOTAL EMERGENCY GOVERNMENT - 892.00 - 7,114.00 TOTAL PUBLIC SAFETY 254,256.38 298,653.00 237,545.13 328,075.00 PAGE 13 2023 ACTUAL 2024 BUDGET 2025 BUDGET2024 PROJECTED (01-01 thru 12-31)(Adjusted fm Fin Stmt) YEAR 2025 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN PUBLIC WORKS 53310 STREET MAINTENANCE Wages (inc. mtg pay and overtime) 49,254.99 44,396.00 44,552.00 46,288.00 Social Security and Medicare 3,498.08 3,396.00 3,408.00 3,541.00 Retirement 3,344.73 3,169.00 3,096.00 3,322.00 Health Insurance 11,505.69 12,057.00 8,903.69 14,290.00 Life/Disability Insurance 339.91 400.00 259.00 268.00 Medical Services 42.00 100.00 - 100.00 Training - 1,500.00 26.37 1,500.00 Recruitment and Employee Medical 148.10 200.00 - 200.00 Telephone - - - - Street Sweeping - 4,000.00 - 4,000.00 General Engineering 2,532.04 4,000.00 916.43 4,000.00 Mapping and GIS Software Development 3,973.63 500.00 202.00 4,200.00 Building and Grounds - 200.00 - 200.00 Ditch Cutting and ROW Maintenance 18,081.25 20,000.00 11,329.19 20,000.00 General Maintenance 388.12 5,000.00 267.07 5,000.00 Crack and Street Sealing 12,500.00 25,000.00 24,106.00 42,000.00 Contracted Services 300.00 1,000.00 300.00 1,000.00 Work for Individuals - 250.00 - 250.00 Office Supplies 10.08 100.00 200.00 100.00 Postage 28.95 100.00 - 100.00 Publications, Subscriptions, and Dues 114.00 200.00 78.25 200.00 Safety Expense - 100.00 - 100.00 Travel and Mileage - 300.00 100.00 300.00 Uniform Allowance - 75.00 250.00 250.00 Equipment Maintenance - 500.00 47.96 500.00 Safety Expense - 250.00 250.00 250.00 Other Supplies and Expense 86.67 1,000.00 50.00 1,000.00 TOTAL STREET MAINTENANCE 106,148.24 127,793.00 98,341.96 152,959.00 53320 SNOW PLOWING Contracted Services 17,640.00 30,000.00 16,000.00 30,000.00 Other Supplies and Expense 5,334.77 8,000.00 5,494.07 8,000.00 TOTAL SNOW PLOWING 22,974.77 38,000.00 21,494.07 38,000.00 53350 Street Signs 21.14 1,000.00 1,540.36 5,000.00 inc ATV TOTAL STREET SIGNS 21.14 1,000.00 1,540.36 5,000.00 PAGE 14 2023 ACTUAL 2024 BUDGET 2025 BUDGET2024 PROJECTED (01-01 thru 12-31)(Adjusted fm Fin Stmt) YEAR 2025 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN PUBLIC WORKS (cont'd) 53370 GARAGE Electricity 331.10 900.00 778.00 900.00 Heat 299.08 1,200.00 670.00 1,200.00 Water and Sewer 825.38 1,925.00 2,009.00 2,100.00 Building and Grounds - 200.00 - 200.00 Contracted Services 355.14 800.00 1,000.00 1,000.00 Diesel and Gasoline 2,342.26 3,000.00 4,695.00 4,700.00 Repair and Maintenance Supplies 304.70 500.00 750.00 750.00 Vehicle Maintenance 137.79 5,000.00 3,000.00 5,000.00 Other Supplies and Expense 174.55 350.00 150.00 350.00 Less: 50% to Utils - (6,938.00) (6,526.00) (8,100.00) TOTAL GARAGE 4,770.00 6,937.00 6,526.00 8,100.00 53420 Street Light Electricity 28,664.71 31,460.00 29,200.00 32,120.00 TOTAL STREET LIGHT ELECTRICITY 28,664.71 31,460.00 29,200.00 32,120.00 53440 STORM SEWERS Mapping and GIS Software Development - - - 3,500.00 Contracted Services 165.00 5,000.00 1,975.00 10,000.00 Repairs and Maintenance Supplies - 1,500.00 100.00 1,500.00 Other Supplies and Expenses - - 50.00 250.00 TOTAL STORM SEWERS 165.00 6,500.00 2,125.00 15,250.00 53620 Refuse and Garbage Collection Contracted Services 67,603.37 80,000.00 70,300.00 75,000.00 Refuse Disposal Fee 186.42 500.00 186.42 500.00 TOTAL REFUSE AND GARBAGE COLLECTION 67,789.79 80,500.00 70,486.42 75,500.00 53630 RECYCLING Wages (inc. mtg pay) 9,362.80 18,684.00 17,098.00 19,373.00 Social Security and Medicare 677.00 1,429.00 1,308.00 1,482.00 Retirement 622.08 1,330.00 1,180.00 1,346.00 Health Insurance 1,819.24 6,542.00 2,935.94 Life/Disability Insurance 66.66 100.00 73.26 88.00 Building and Grounds - 250.00 - 250.00 Recycling Collection Services 47,464.05 60,000.00 44,934.00 55,000.00 Recycling Disposal Fee - 150.00 9,300.00 5,000.00 Other Contracted Services 2,657.50 17,500.00 500.00 2,000.00 Uniform Allowance 75.00 - - - Diesel and Gasoline 203.93 200.00 385.00 350.00 Repair and Maintenance Supplies 240.48 250.00 - 250.00 PAGE 15 2023 ACTUAL 2024 BUDGET 2025 BUDGET2024 PROJECTED (01-01 thru 12-31)(Adjusted fm Fin Stmt) YEAR 2025 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 53630 RECYCLING (cont'd) Vehicle Maintenance 30.00 50.00 - 200.00 Equipment Maintenance 117.38 500.00 750.00 500.00 Safety Expense 114.98 75.00 300.00 450.00 Other Supplies and Expense 674.36 1,000.00 524.16 750.00 TOTAL RECYCLING 64,125.46 108,060.00 79,288.36 87,039.00 53640 WEED AND NUISANCE CONTROL Other Contracted Services 260.00 500.00 1,500.00 1,500.00 Other Supplies and Expense - - - - Printing and Publishing 43.03 45.00 47.40 50.00 TOTAL WEED AND NUISANCE CONTROL 303.03 545.00 1,547.40 1,550.00 TOTAL PUBLIC WORKS 294,962.14 400,795.00 310,549.57 415,518.00 HEALTH AND HUMAN SERVICES 54100 Animal Control - 200.00 - 200.00 TOTAL H & H SERVICES - 200.00 - 200.00 CULTURE, RECREATION AND EDUCATION 55200 PARKS Wages (inc. mtg pay) 20,455.29 25,022.00 25,254.00 30,071.00 Social Security and Medicare 1,415.36 1,914.00 1,932.00 2,300.00 Retirement 1,390.02 1,799.00 1,755.00 2,160.00 Health Insurance 5,502.52 9,168.00 6,168.00 11,489.00 Life/Disability Insurance 139.28 175.00 187.00 141.00 Electricity 5,492.57 6,600.00 5,500.00 6,600.00 Water and Sewer 2,093.89 2,300.00 2,275.00 2,300.00 General Engineering - 500.00 - 500.00 Mapping and GIS Software Development 80.00 - - - Building and Grounds 1,129.95 3,000.00 4,800.00 10,000.00 Other Contracted Services 18,905.97 23,200.00 27,000.00 35,300.00 Hika Launch - - Internet and Website 1,183.50 1,200.00 1,326.00 1,400.00 Diesel and Gasoline 35.25 1,000.00 1,039.00 1,040.00 Repairs and Maintenance Supplies 190.14 500.00 2,310.00 2,000.00 allocated fm VH Vehicle and Equipment Maintenance - 500.00 157.00 1,000.00 Safety Expense - 300.00 20.78 250.00 Other Supplies and Expense 960.70 1,200.00 1,183.63 1,200.00 TOTAL PARKS 58,974.44 78,378.00 80,907.41 107,751.00 PAGE 16 2023 ACTUAL 2024 BUDGET 2025 BUDGET2024 PROJECTED (01-01 thru 12-31)(Adjusted fm Fin Stmt) YEAR 2025 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 55250 VFW CLUBHOUSE Electricity 420.31 1,000.00 400.00 600.00 Heat 865.65 1,000.00 700.00 900.00 Water and Sewer 796.69 1,115.00 900.00 1,000.00 Building and Grounds - 500.00 113.94 500.00 Contracted Services 1,308.51 1,750.00 1,750.00 2,000.00 Repairs and Maintenance Supplies - 50.00 9.44 50.00 Other Supplies and Expense 717.08 100.00 900.00 100.00 TOTAL VFW CLUBHOUSE 4,108.24 5,515.00 4,773.38 5,150.00 55400 STREET DECORATIONS Street Décor Electricity 820.00 860.00 1,025.00 1,025.00 Street Décor Contracted Services 665.80 1,000.00 - 1,000.00 Street Décor Repairs and Maintenance Supplies 525.60 300.00 41.01 300.00 Street Décor Other Supplies and Expense 2,438.75 5,000.00 1,600.00 3,000.00 TOTAL XMAS LIGHTING 4,450.15 7,160.00 2,666.01 5,325.00 TOTAL CULTURE, REC. AND EDUCATION 67,532.83 91,053.00 88,346.80 118,226.00 CONSERVATION AND DEVELOPMENT 56100 FORESTRY Wages - 16,106.00 16,262.00 17,236.00 Social Security and Medicare - 1,232.00 1,244.00 1,319.00 Retirement - 1,167.00 1,130.00 1,251.00 Health Insurance - 6,139.00 3,258.38 4,737.00 Life/Disability Insurance - 150.00 77.00 82.00 Training 150.00 500.00 - 500.00 Mapping and GIS Software Development - . - - 1,800.00 Contracted Services 2,777.50 32,500.00 27,966.00 15,000.00 Travel and Mileage 71.40 500.00 - 500.00 Other Supplies and Expense 1,714.13 1,000.00 50.08 1,000.00 TOTAL FORESTRY 4,713.03 59,294.00 49,987.46 43,425.00 56300 PLANNING AND ZONING Plan Commission Wages 3,090.00 2,500.00 1,000.00 2,500.00 Plan Social Security, Medicare 192.80 191.00 77.00 191.00 Retirement 24.48 25.00 22.00 25.00 Training 180.00 600.00 180.00 600.00 General Engineering 1,340.00 2,000.00 1,340.00 2,000.00 Mapping and GIS Software Development - 1,750.00 - 1,750.00 Contracted Services - 13,000.00 - 23,000.00 PAGE 17 2023 ACTUAL 2024 BUDGET 2025 BUDGET2024 PROJECTED (01-01 thru 12-31)(Adjusted fm Fin Stmt) YEAR 2025 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN 56300 PLANNING AND ZONING (cont'd) Subscriptions and Licenses (was Tech Support Agrmts) 65.00 1,000.00 - allocated fm VH 1,000.00 allocated fm VH Publications and Dues 403.00 600.00 500.00 600.00 Travel and Mileage - 750.00 10.72 750.00 Other Supplies and Expense - 50.00 23.71 50.00 Printing and Publishing - 300.00 - 300.00 TOTAL PLANNING AND ZONING 5,295.28 22,766.00 3,153.43 32,766.00 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 56310 ADVERTISING AND PROMOTION Electricity 320.09 400.00 300.00 340.00 Other Contracted Services 2,441.06 3,000.00 2,800.00 3,000.00 Other Supplies and Expense - 250.00 97.69 250.00 TOTAL ADVERTISING AND PROMOTION 2,761.15 3,650.00 3,197.69 3,590.00 56700 ECONOMIC DEVELOPMENT Training 437.00 700.00 - 700.00 Professional Services 7,645.00 2,000.00 3,158.00 2,000.00 Contracted Services 4,550.00 6,000.00 7,000.00 7,000.00 Publications, Subscriptions and Dues 350.00 500.00 350.00 500.00 Travel and Mileage 253.82 1,000.00 28.54 1,000.00 Wayfinding Signs - 3,000.00 - - Other Supplies and Expense 435.00 100.00 - 100.00 Construction Deposit Refunds - 500.00 - 500.00 TOTAL ECONOMIC DEVELOPMENT 13,670.82 13,800.00 10,536.54 11,800.00 TOTAL CONSERVATION & DEVELOPMENT 26,440.28 100,359.00 66,875.12 92,430.00 PAGE 18 2023 ACTUAL 2024 BUDGET 2025 BUDGET2024 PROJECTED (01-01 thru 12-31)(Adjusted fm Fin Stmt) YEAR 2025 BUDGET--EXPENDITURES VILLAGE OF CLEVELAND, WISCONSIN CAPITAL PURCHASES CAPITAL PURCHASES 57120 General Administration 2,090.00 11,000.00 16,531.00 17,500.00 57130 Financial Administration - - - - 57140 General Public Building - - - - 57210 Police Department and Emergency Govt 6,941.40 1,440.00 2,880.00 - 57350 Transportation - 3,000.00 - 3,000.00 57435 Recycling - - - 9,000.00 57600 Parks 76,614.00 - - - 57660 Holiday and Street Decorations - - - - 57750 Forestry - - - - TOTAL CAPITAL PURCHASES 85,645.40 15,440.00 19,411.00 29,500.00 TOTAL EXPENDITURES 975,857.99 1,198,786.00 943,345.42 1,268,367.00 Contribution to Capital Projects Fund - - - - Contribution to Debt Service Fund 175,379.00 100,286.00 100,286.00 138,919.69 Contribution to Tax Incremental District No. 2 - 105,483.66 90,976.00 Contribution to Committed Funds 22,614.94 82,621.00 112,181.51 65,873.00 TOTAL CONTRIBUTIONS 197,993.94 182,907.00 317,951.17 295,768.69 TOTAL EXPENDITURES & CONTRIB 1,173,851.93 1,381,693.00 1,261,296.59 1,564,135.69 PAGE 19