2026 Budge

The Village of Bellevue is proud to present our municipal budget to the Bellevue community. This fiscally responsible 2026 funding plan provides a continuation of the programs this community has come to enjoy. The budget will support our continued desire to provide all essential and as many discretionary services as possible in a fiscally responsible manner. The Village budget represents continued investments in public infrastructure, community parks & open space, continued investment in our Public Safety Departments and the equipment necessary to ensure success. 2025 represented a new chapter for Bellevue. Over the last year the Board and Staff successfully negotiated the riggers of facility expansion while maintaining all services. Our new Village Hall facility is a testament to the drive and ambition of a community that is just over 50% built out. New staff have enhanced our programs and gave a little breathing room for existing players. 2026 will continue that trend with the funding of a new full-time employee that will replace an existing part- time position (DPW Admin Assistant). This budget will also benefit from the necessary water and sewer utility rate adjustments. These revenues will firm up the utilities and allow a more predictable annual rate adjustment tied to inflationary increases. More funding is likely in years to come, but this budget sets the tone for future opportunities. The complete $26.4 million budget provides the necessary financial resources to staff and operate six primary departments comprising 26 individual branches. This budget reflects a $0.73 decrease in the tax mill rate from $3.29 on the 2024 tax bill to an estimated $2.56 on the 2025 bill (revenue for 2026). Decreases in the mill rate are directly tied to previously approved revaluation and increased GO borrow measures for municipal projects funded by levy supported debt. Though the mill rate is decreasing, the Village is collecting more taxes than prior years. The increase in individual property owners assessed valuation due to the mandated 2025 revaluation will cause many property owners to see a manageable increase in overall local property tax expenses. Overall Board guidance is derived from current trends and Bellevue’s Strategic Plan. Village leadership and Staff are focused on creating a culture based on our values and working toward achieving our goals in the following five strategic areas: As a Village organization, we continue to work towards achieving the objectives and actions within these strategic areas. The 2026 Budget supports these desires through responsible fiscally justified management. Village of Bellevue - Operating Budget 2026 Page 1.1 GENERAL BUDGET SUMMARY TAX RATE The 2026 budget reflects a decrease of 73 cents in mill rate from $3.29 on the 2024 tax bill to an estimated $2.56 on the 2025 bill. This mill rate should be used with a bit of caution due to the recent revaluation Bellevue undertook in 2025. A revaluation is a State of Wisconsin required recalculation when the equalized value (total market value of the community) and the assessed value (the taxable value of the community) are brought back to equal. When a revaluation occurs, the Village’s assessed value is corrected to match the equalized value. In response, Bellevue’s assessed value increased by over $732 million. Bellevue doesn’t collect more revenue instead the mill rate is adjusted down. The opposite would be true if the assessed value were to decrease (mill rate would then go up). Because the mill rate when down does not mean a property pays less in taxes. This is very important to recognize as many figures including value of property, other taxing agency budgets and the Village’s own budget all weigh heavily into the final amount each property is responsible for. This mill rate is then used to figure what each property is responsible on the annual tax statements by multiplying the rate times the value of each property per thousand dollars. For example, a $365,000 dollar property (365 units of $1,000) would be responsible for $934.40 in local property tax. This figure does not include any other taxing agency’s expense, special charge or credit. Each 2025 tax bill (distributed in December 2025) is used to fund 2026 budget operations. The following chart outlines the individual property tax buckets for the Village. The mill rate including proposed has a ten-year average of $2.93 per thousand in value. CATEGORY 2024 LEVY 2025 LEVY $ CHANGE % CHANGE (2025 BUDGET) (2026 BUDGET) 2024-2025 2024-2025 General Fund Levy 3,833,393 3,879,394 46,001 1.20% Debt Service Levy 1,334,957 1,810,192 475,235 35.60% Capital Tax Rate 0 0 n/a n/a TOTAL TAX LEVY $5,168,350 $5,689,586 $521,236 10.45% TAX RATE* $3.29 $2.56 $(0.73) -22.19% *Tax Rate (mill rate) is derived from a calculation based off of the assessed value and overall tax levy. It is subject to change based on the overall assessed value of Bellevue and the amount levied. Final tax statement includes all other taxing agencies, special charges and applicable credits. Bellevue continues to use three different taxation categories; General Fund Tax, Debt Tax and Capital Tax. For the 2025 tax statement, only the General Fund Tax (68.36% of local rate) and Debt Tax (31.64% of local) are authorized. Capital Tax Rate is not needed for 2025 tax rate and is only allowable for certain infrastructure-related projects. In December, all properties receive the annual tax statement. This invoice is used to help fund village priorities the following year. CATEGORY (MIL RATE) 2025 Tax Bill 2026 Budget % of Proposed General Fund Tax Rate 1.75 68.36% Debt Tax Rate 0.81 31.64% Capital Tax Rate 0.00 0.00% TOTAL $2.56 100.00% $1.92 $2.02 $2.11 $2.16 $2.02 $2.34 $2.49 $2.43 $2.44 $1.75 $0.75 $0.84 $0.82 $0.88 $0.71 $0.60 $0.50 $0.71 $0.85 $0.81 $0.10 $0.04 $0.00 $0.00 $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 2016 Tax Bill 2017 Budget 2017 Tax Bill 2018 Budget 2018 Tax Bill 2019 Budget 2019 Tax Bill 2020 Budget 2020 Tax Bill 2021 Budget 2021 Tax Bill 2022 Budget 2022 Tax Bill 2023 Budget 2023 Tax Bill 2024 Budget 2024 Tax Bill 2025 Budget 2025 Tax Bill 2026 Budget General Fund Tax Rate Debt Tax Rate Capital Tax Rate Village of Bellevue - Operating Budget 2026 Page 1.2 The General Fund Levy for 2026 operations increased by $63,075 over 2025. This is allowable thanks to limited Village growth in valuation attributed to net new construction. The Debt Service Levy needed to meet required debt obligations in 2026 has increased by $475,235 over 2025.This increase is in direct response to the Village Board’s commitment to continued infrastructure and maintenance projects outlined in the five-year CIP. CATEGORY PROPOSED LEVY General Fund Levy 3,879,394 Debt Service Levy 1,810,192 Capital Tax Rate 0 TOTAL TAX LEVY $5,689,586 TAX RATE* $2.56 *Rate per $1,000 in value The following reports and attachments provide a more detailed analysis of the proposed 2024 budget including categorical revenues and expenses. This proposal allows for the Village to maintain basic core services. Additional considerations may be needed in future years to address long- term funding needs in core services, illustrative projects and future service requirements. Note that all these calculations are impacted by rounding and how many digits are used by the County to calculate tax bills and percentages may vary slightly. ALL FUND REVENUES & EXPENDITURES SUMMARY Overall Proposed 2026 Revenues The following table indicates the overall breakdown of overall Village Operating Revenues. An overall increase of 8.41% is anticipated for 2025. An overall increase in funds of $2,157,811 is realized over the current year. The major changes are related to and increase in Capital Projects Fund (already funded), decrease in Debt Service Fund (existing debt proceeds) and increases in Enterprise Fund revenues. An increase in Internal Service Fund (VOM) is thanks to the final allocation of ARPA funding. OVERALL OPERATING REVENUES 2025 APPROVED 2026 PROPOSED $ CHANGE % CHANGE General Revenue Funds 7,518,944 7,977,807 458,863 6.10% Sanitation Fund 1,056,948 1,042,240 (14,708) -1.39% Debt Service Fund 1,837,503 2,523,849 686,346 37.35% Capital Projects Fund 7,617,178 5,462,836 (2,154,342) -28.28% Special Revenue Funds 124,706 81,250 (43,456) -34.85% Enterprise Funds Water Utility 3,932,453 4,877,475 945,022 24.03% Sewer Utility 3,443,075 4,415,670 972,595 28.25% Storm Utility 1,120,000 1,194,000 74,000 6.61% Internal Service Fund (VOM) 820,078 1,040,827 220,749 26.92% GRAND TOTAL $27,470,885 $28,615,954 $1,145,069 4.17% The chart below provides a visual breakdown in revenue categories by overall percentage of budget. General Revenue Funds 27.88% Sanitation Fund 3.64% Debt Service Fund 8.82% Capital Projects Fund 19.09% Special Revenue Funds 0.28% Water Utility 17.04% Sewer Utility 15.43% Storm Utility 4.17% Internal Service Fund (VOM) 3.64% 2026 Overall Village Operating Revenues Village of Bellevue - Operating Budget 2026 Page 1.3 Overall Proposed 2026 Expenses The following table indicates the change in Proposed Village Operating Expenses for each category. An overall decrease in Expenses of $5,438,153 (-17.05%) in 2026. The majority of this reduction is attributed to Capital Projects and how Bellevue funds project though alternating year priorities. General Fund initiatives (general government) continue to remain stable with available revenues helping to offset expenses. Water and Sewer Utility expenses are now managed thanks to newly adjusted utility rates. Stormwater and Sanitation Funds will likely have 2026 rate adjustments in order to keep up with current and projected expenses. OVERALL OPERATING EXPENSES 2025 APPROVED 2026 PROPOSED $ CHANGE % CHANGE General Revenue Funds 7,515,278 7,977,807 462,529 6.15% Sanitation Fund 953,776 1,000,343 46,567 4.88% Debt Service Fund 2,169,381 2,523,849 354,468 16.34% Capital Projects Fund 10,547,182 3,842,796 (6,704,386) -63.57% Special Revenue Funds 233,401 46,385 (187,016) -80.13% Enterprise Funds Water Utility 4,285,619 4,182,516 (103,103) -2.41% Sewer Utility 4,032,401 4,183,019 150,618 3.74% Storm Utility 1,247,975 1,572,564 324,589 26.01% Internal Service Fund (VOM) 901,927 1,119,508 217,581 24.12% GRAND TOTAL $31,886,940 $26,448,787 ($5,438,153) -17.05% The Below Chart further defines the overall percentage of each category in relation to overall expenses. General Revenue Funds 30.16% Sanitation Fund 3.78% Debt Service Fund 9.54% Capital Projects Fund 14.53% Special Revenue Funds 0.18% Water Utility 15.81% Sewer Utility 15.82% Storm Utility 5.95% Internal Service Fund (VOM) 4.23% 2026 Overall Proposed Village Operating Expenses Village of Bellevue - Operating Budget 2026 Page 1.4 General Fund Revenues by Source The following chart details the Village’s total General Fund revenues by source. The General Fund, or taxes, is approximately 56.77% of total revenues for the Village’s general operations (decrease of 0.10% over 2024). Intergovernmental revenues are the second greatest revenue source (20.64%) largely due to increases in shared revenue categories. The Village’s property tax levy for the General Fund continues to be a significant portion of the Village’s total revenue. Though not all, taxes account for 54.19% of revenues. General Fund revenues are proposed at $7,977,807 represents a 6.10% increase over 2025. Revenues saw varied levels of change over 2025 budget. Miscellaneous revenues represent the largest categorical increase thanks to robust interest earnings on Village assets. Sales tax support through State Shared Revenue as well as General Transportation Aids are supporting the Village but are not enough to manage long- term obligations alone. The Village Board continue to take a balanced and thoughtful approach with a focus on justified increases in revenues that align with direct community benefits. GENERAL FUND REVENUES 2025 APPROVED 2026 PROPOSED $ CHANGE % CHANGE General Fund Taxes 4,268,321 4,323,141 54,820 1.28% Intergovernmental Revenues 1,551,772 1,632,110 80,338 5.18% Licenses & Permits 423,028 475,703 52,675 12.45% Fines, Forfeitures & Penalties 138,000 145,000 7,000 5.07% Public Charges 438,670 463,020 24,350 5.55% Miscellaneous Revenues 529,153 768,833 239,680 45.30% Other Financial Sources 170,000 170,000 0 0.00% TOTAL GENERAL REVENUES $7,518,944 $7,977,807 $458,863 6.10% General Fund Taxes, 54.19% Intergovernmental Revenues, 20.46% Licenses & Permits, 5.96% Fines, Forfeitures & Penalties, 1.82% Public Charges, 5.80% Miscellaneous Revenues, 9.64% Other Financial Sources, 2.13% 2026 Proposed General Operating Sources of Revenue $337,134 $337,598 $336,196 $336,302 $381,849 $379,427 $376,929 $775,784 $788,891 $821,011 $495,178 $566,057 $569,976 $548,808 $495,255 $463,082 $433,143 $498,179 $534,785 $573,871 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 State Shared Revenue General Transportation Aids Village of Bellevue - Operating Budget 2026 Page 1.5 General Fund Expenses by Source The following chart details the Village’s total General Fund expenditures by department. Law Enforcement (27.76%) continues to be the largest categorial expense. Fire & Rescue (25.49%), followed by and Public Works (19.05%) round out the top three. All other focus areas total the remaining 27.69%. With the exception of Other Financial Uses, all other funds experienced an increase in funding. Individual highlights can be found in the individual budget document sheets. Larger bucket categories listed below provide an outline of expenses related to the chart above. Limited revenue increases coupled with contractual expenses are continuing to make annual budgeting difficult. The substantial increase in negotiated contract rates with Brown County Sheriff and Green Bay Metro Fire Department will continue as outside agency needs are accounted for. GENERAL FUND EXPENDITURES 2025 APPROVED 2026 PROPOSED $ CHANGE % CHANGE General Government 967,491 984,316 16,825 1.74% Law Enforcement 2,130,358 2,214,647 84,289 3.96% Fire & Rescue 1,765,595 2,033,696 268,101 15.18% Public Works 1,469,804 1,520,053 50,249 3.42% Parks, Recreation & Forestry 786,177 841,249 55,072 7.01% Community Development 380,853 383,846 2,993 0.79% Other Financial Uses 15,000 0 (15,000) -100.00% TOTAL GENERAL EXPENSES $7,515,278 $7,977,807 $462,529 6.15% This proposed budget allows for a balanced 2025 where all general expenditures are matched by a corresponding revenue. 2026 provides for a balanced budget with a noted $291,049 set aside as a budgeted place holder for contractual changes to fire department staffing through Green Bay Metro Fire Department. Anticipated at $556,834 for 2027, the increase in fire protection rate is softened thanks to over half of the expense already budgeted for 2026. GENERAL OPERATING REVENUE TO EXPENSE COMPARISON REVENUE EXPENSE SURPLUS ($) RATIO(%) 2025 $7,518,944 $7,515,278 $3,666 0.05% 2026 $7,977,807 $7,977,807 $0 0.00% General Government 12.34% Law Enforcement 27.76% Fire & Rescue 25.49% Public Works 19.05% Parks, Recreation & Forestry 10.54% Community Development 4.81% Other Financial Uses 0.00% 2026 Proposed General Operating Expenses Village of Bellevue - Operating Budget 2026 Page 1.6 FUND BALANCE REVIEW All Village funds continue to remain in a strong position. December 31, 2025 projected fund balance for the general fund is $3,348,632 which is approximately 45.4% of the 2025 general fund budgeted expenditures (estimate only and dependent upon annual financial audit). This figure will be reduced once restricted and committed general funds are removed. Per the Village’s General Fund Policy, the Village will maintain a minimum general fund balance of 30%. The Village’s Fund Balance Policy also establishes that fund balance in excess of 30% is prohibited from being used for ongoing recurring expenditures and directs fund balance in excess of 30% to 1) village revaluation (target balance of $70,000); 2) buildings and grounds capital projects (75% of remainder after #1), and information technology capital reserves (25% of remainder after #1). Upon CY 2025 completion, staff will provide recommendations on reallocating any appropriate unrestricted fund balance. The adjacent chart highlights the fund balances for each Village Fund. Total end of 2026 assets are expected to increase by $2,153,701 or 3.7%. Most funds will see a modest increase with General and Debt remaining stable. Stormwater utility and VOM are expected to see decreases in assets primarily related to low rate revenues for storm and larger planned purchases for VOM. Village assets continue to remain strong. FUND ESTIMATED ASSETS PER FUND END OF 2025 ESTIMATED ASSETS PER FUND END OF 2026 General Fund 3,348,632 3,348,632 Debt Service Fund 2,004,723 2,004,723 Special Revenue Funds 391,056 425,921 Capital Projects Funds 2,516,440 3,478,103 TID #1 Fund 1,001,686 1,335,438 TID #2 Fund 507,357 831,983 Sanitation Fund 185,839 227,736 Storm Utility 15,379,706 14,661,141 Sewer Utility 16,213,968 16,831,020 Water Utility 14,418,975 15,056,067 Internal Service Fund (VOM) 2,307,317 2,228,636 GRAND TOTAL 58,275,699 60,429,400 Note: Utility and VOM fund balances represent total assets including fixtures & fittings. Cash fund balances are included within overall value. BALANCED BUDGET The 2026 budget as presented for the general fund is a balanced budget, which means that total expenditures do not exceed total revenues for the fiscal year. Overall budget is supplemented by design using utility fund balances and available debt supported levies. Long-term utility rate adjustments will be necessary to ensure continue financial stability. VILLAGE UTILITIES SUMMARY – ENTERPRISE FUNDS Sanitary Sewer Utility Village sewer utility rates were increased on newly adjusted in 2025. The sewer utility rates will Fiscal year 2025 is expected to end with an overall utility loss of (-$138,776) which is lower than what was originally anticipated (-$589,326). The Village anticipates significant future capital and operating expenditures to achieve compliance with the Lower Fox River Basin Total Maximum Daily Load (TMDL) and the Wisconsin Pollutant Discharge Elimination System (WPDES) continue to be monitored closely along with charges to the Village by NEW Water (Green Bay Metropolitan Sewage District). The Village has projected an increase in NEW Water charges of 4.57% (+ $123,035) over 2026. This increase in bulk wastewater treatment is related to increased residential and commercial demand as well as an increase in NEW Water rates. The Village is continuing to develop infrastructure projects and initiatives to decrease any unbillable expenses for the sewer utility. Stormwater Management Utility The stormwater utility rate was increased in 2020 (from $4 to $6 monthly ERU) for the first time since the fund was created in 2002. The Village also passed a 6-month moratorium on issuing new stormwater credits until further analysis is completed. A rate study for storm will be proposed for 2026. The utility is functioning as designed, but is not able to weather the increase in expenses nor any increase in services and compliance projects. Operationally, the utility will see a modest 2026 surplus of $11,436. The overall assets of the utility are projected to decrease by -$718,564 (-4.7%) over the course of 2026. This reduction in assets is directly tied to a reduction in overall unrestricted reserve due to capital projects or compliance programs. An early 2026 rate case that adjusts the revenue up will impact this reduction. Municipal Separate Storm Sewer System (MS4) permit requirements. Staff continue to enhance an urban storm water management plan thanks to 2022 and 2024 grants. These projects will help support village wide runoff treatment and both have 2025 completion dates. Village of Bellevue - Operating Budget 2026 Page 1.7 Water Utility The Village continues replacing waterlines and repairing leaks to reduce operational costs. The budget includes continued funding for leak and water tower inspections, cleaning, and repairs. The Village has been a community partner with the Central Brown County Water Authority (CBCWA) since October 2007. Water sales are projected to increase due to added growth. Increased water demand in residential and commercial sectors is driving a decrease in bulk water purchase (-$4,760 of 0.23%). The increase in demand a decrease in purchase cost is a bit of a paradox, though it is explained thanks to increased cost share of fixed costs passed down by CBCWA. The more all communities grow in the CBCWA service area, the less each property has to pay per volume of water. Similar to the Sewer Utility, Board approved a rate case in anticipation of a 2025 rate adjustment. Due to PSC delays and process, the rate is not likely to take affect until 2026. Total 2026 water utility expenditures will decrease by $103,103. CAPITAL PROJECTS FUND – 2026 PROJECTS A five-year Capital Improvement Plan (CIP) is included as part of this budget report. Capital projects are defined as equipment or other assets with a useful life of ten years or more and/or which involve amounts more than $10,000. The following projects provide a brief snapshot of Village initiatives. A complete breakdown is available in the five-year CIP. Of the 63 total projects proposed in the next five years, 20 projects are scheduled to continue or begin in 2026, including: INFORMATION & TECHNOLOGY IT55 Agenda and Meeting Management: Village records retention and meeting postings are two key priorities for an open and transparent government. The addition of software will allow us to better notify our community for upcoming or past meetings. ($20,000) IT36 Document Digitizing: Anticipated to stop in 2027, this multi- year program has taken much of the Village’s paper documents and made them digital. Digitizing has allowed staff to streamline work and create a stronger records retention program. ($20,000) IT45 Village Website Redevelopment: The Village’s website is out of date and has certain compliance requirements that will need to be addressed. ($30,000) IT58 Westminster Trailhead Surveillance: The Village desires to improve awareness and safety at the Westminster Trailhead of the East River Trail. The primary purpose of this proposed improvement is to establish a safe location for the region as well as a set of eyes on a portion of the East River that has fewer public access points. ($15,000) PARKS, RECREATION & FORESTRY PRF37 Baseball Field Mix Addition at Debroux and Josten: Proposed work includes the complete replacement of infield playing surfaces at the north baseball field at Josten Park. Work at Debroux Park was completed in 2024. ($13,800) PRF34 Ontario – Huron Pedestrian Trail: The Village secured a $410,933 State grant to construct a new pedestrian trail to connect neighborhoods to local businesses, recreation areas, and industries. The project will be conducted over multiple years. ($7,800 in 2026, $513,667 in 2027) PUBLIC WORKS PW23-04 Hoffman Road Reconstruction: Bellevue received a Bipartisan Infrastructure Law (BIL) grant totaling $1,372,596 in funding to help support the complete reconstruction and upgrade of Hoffman Road. Once complete, the road will have improved safety features, pedestrian accommodations, and a repaired driving surface. ($1,865,911) PW23-05 Ontario Road Reconstruction: Like PW23-04, Bellevue received a Bipartisan Infrastructure Law (BIL) grant of $750,979 to support the reconstruction of Ontario Road (Eaton Road to Green Bay), which will significantly reduce the local impact from the related construction cost estimate. (1,020,799) PW20-08 Village Street Resurfacing Program 2027: The Village participates in bi-annual paving projects to rehabilitate existing roadways. PW20-08 includes 3.66 miles of road work and will continue a new paving method to save a projected 40% overall billable expense. ($181,490 in 2026, $3,316,878 in 2027) SANITARY SS20-01 Sanitary Lining Project: The Village is making positive progress in controlling inflow and infiltration (I&I) issues in sanitary sewer mains through an annual program designed to locate, design, and install sanitary sewer improvements focused on preventing groundwater penetration. ($17,000) SS24-03 Sanitary Sewer Extension (P.O.P. Church to Erie Rd): This parallel project to PW19-03 will install new sanitary sewers and further allow for the development of future growth areas. Once completed, this section of sanitary sewer will align with existing water mains currently installed along the corridor. ($95,900 in 2025 & $762,600 in 2026) Village of Bellevue - Operating Budget 2026 Page 1.8 STORM ST20-02 Fire Lane Pond Revisions: Bellevue continues to make positive strides in capturing, treating, and releasing stormwater after rain events. This is a multi-year project is beginning with design in 2025. ($78,000 in 2026 & $258,300 in 2027) ST23-07 Stormwater Management Project: This annually funded project will continue to provide limited projects for small-scope improvements to the Village’s overall stormwater needs. Projects can include, but are not limited to, ditch work, matching grants, educational opportunities, and other residential storm concepts. ($50,000) WATER W20-03 Green Bay Interconnect: Bellevue Water Utility will be exploring a cross jurisdictional partnership with the City of Green Bay where emergency water can be shared in the event of a catastrophic loss of water. This is a multi-year design/build program that will likely align with other infrastructure improvements along the Huron Road Corridor. ($15,000 in 2026, $54,000 in 2027) TAX INCREMENT DISTRICT TID #2-003 Essen Road Structure: Growth to the east along Essen Road has reached a point where a bridge structure is necessary to span a large intermittent stream. As proposed, this multi-year design-build project will tackle this bridge crossing. ($102,000 in 2026, $589,000 in 2027) TID #2-002 Sanitary Sewer Extension – Warm Springs to Huron: TID #2 has implementation dollars set aside to help support the extension of deep sewer along the Egan Lane corridor. This extension is viewed as development necessary due to the location and the end goal of reaching the east side of Huron Road at some point in time. ($538,916) VEHICLES, OPERATIONS & MAINTENANCE (VOM) VOM 24-01 2011 Backhoe Replacement – Wheel Loader: An important piece of Village equipment has reached the end of its reasonable life. The Board, in 2025, preauthorized the purchase of this 2026 equipment with the intent to utilize it for seasonal snow plowing support and all season road and compost uses. ($350,000) VOM 14-001 Pickup Truck Replacements: This regular equipment purchase line provides for new fleet vehicles when a vehicle is due for replacement. ($62,000) VOM 25-01 Rear Load Garbage Truck – Leaf Collection: The Village Board has directed staff to implement a limited bag style leaf/fall waste pickup program in 2027. As part of this program, staff will seek 2026 approval of the necessary equipment. This equipment is also in alignment with additional staffing considerations in 2027. ($340,000) PUBLIC SAFETY PS24-01 Police Fleet Vehicles: To accurately represent all capital expenses, the Village has a Public Safety component to the annual CIP. This item represents the yearly allocation of squad car replacements. Fiscal Years 2026-2030 highlight the purchase of one fleet vehicle each year. ($59,500 in 2026) Respectfully Submitted, Benjamin Krumenauer, ICMA-CM, MPA Michelle Seidl, CMC, WCMC Village Administrator Director of Finance/Clerk-Treasurer (920) 593-5512 bKrumenauer@VillageOfBellevueWI.gov (920) 593-5511 | mSeidl@VillageOfBellevueWI.gov Definition of Capital Expenditure Capital improvement expenditures shall include any amounts expended for equipment or other assets with a useful life of ten years or more and/or which involve amounts more than $10,000. Expenditures not meeting these criteria or which have a useful life of less than the borrowed funds' payback period shall be included in the Village's annual operating budget or equipment replacement program as applicable (Financial Policy No. 02-2010). Project expenditures should consist of all costs related to a project, including planning, engineering, legal fees, construction inspection, land acquisition, installation, etc. Village of Bellevue - Operating Budget 2026 Page 1.9 FISCAL YEAR 2026 2.0 VILLAGE INFORMATION This sections includes information on the following: • Village Strategic Planning Implementation • Functional Organizational Chart • Village Positions by Department • Village Personnel • Demographics • Assessed Value • Budget Adoption & Calendar • Budget Fund Structure • Budget Policies • Governmental Funds & Basis of Budgeting VILLAGE STRATEGIC PLANNING IMPLEMENTATION Below is a listing of all non-contracted and non-elected Village positions by their assigned department which carry out the functions as detailed on the previous page. Positions listed are full-time or regular part-time positions. For budgeting purposes, each position may also be allocated to several different budget sections. For example, the Director of Community Development’s salary is allocated within all Community Development program budgets, TIF budgets and Village utility budgets. The following goals, objectives and actions were developed with guidance from the Village Board and the Economic Development Advisory Board in 2014. The Village of Bellevue Comprehensive Plan, 2023-2043 and documents from the Village’s first Tax Incremental Finance (TIF) District #1 provided the basis for this Strategic Area. Goals, objectives and actions provided were intended to provide a one to two year strategy; therefore review by year three should be planned. Goal s • Broaden the tax base and strengthen the Village’s economy and employment base through expansion of the current balance of commercial and industrial activity. • Promote an attractive mixed commercial/industrial/residential area at the interchange of STH 172 & CTH GV. • Evaluate and promote the economic development opportunities of the CTH EA corridor (South Huron Road). Village of Bellevue - Operating Budget 2026 Page 2.1 The following goals, objectives and actions were primarily developed from guidance in the Village of Bellevue Comprehensive Plan, 2023-2043; Financial Management Plan, 2014; Village Administrative & Financial Policies; Village External Communication Plan, 2014; Village operational budgets and the guidance of the Village Board. Goals • Provide the highest quality fiscal management and accountability with a focus on tax rate stability and maintenance of a high bond rating. • Quality and effective customer service shall be of the highest standards with an emphasis on communication and transparency. • Expand and improve our performance reporting that focuses on results, performance measures, goal achievement and annual reporting. The following goals, objectives and actions were primarily developed from guidance in the Village of Bellevue Comprehensive Plan, 2023-2043; Village Administrative & Financial Policies; Village operational budgets and the guidance of the Village Board. Goals • Provide the highest quality water, dependable sanitary service, effective sanitation services and quality stormwater management at reasonable rates for our customers that directly pay for such services. • Provide a system of asset management for all Village infrastructure and facilities that provides for improved decision making and efficient maintenance and replacement. • Provide new infrastructure that allows developable land to meet market demands while being constructed to standards that will serve the community with a safe, healthy and functional systems for the long-term in a cost- efficient manner. The following goals, objectives and actions were developed from guidance in the Village of Bellevue Comprehensive Plan, 2023-2043; Pedestrian, Bicycle and Safe Routes to School Plan, 2025; Comprehensive Outdoor Recreation Plan, 2026-2030 and the guidance of the Village Board and Park Commission. Goals • Maintain the Village’s existing parks and recreation facilities to high quality standards and plan for improvements and new facility needs of the community in a collaborative and sustainable manner. • Provide a pedestrian and bicycle transportation system that effectively connects points of destination; such as schools, parks, businesses, public facilities and places of worship and recognize the value such facilities provide to the community. • Through Village regulations, policies and good planning; provide neighborhoods that maintain property values, meet housing demands, enhance the character of the Village and maintain a competitive cost of living. The following goals, objectives and actions were developed from guidance in the Village of Bellevue Comprehensive Plan, 2023-2043; Department Annual Reports and the guidance of the Village Board and Fire Commission. Goals Provide quality and responsive services in the areas of law enforcement, fire prevention, fire suppression, emergency medical services and emergency management and ensure services are provided in a sustainable, efficient and well- planned manner to meet the demands of a growing community. Village of Bellevue - Operating Budget 2026 Page 2.2 FUNCTIONAL ORGANIZATIONAL CHART The organizational chart shown below is a visual depiction of the way work is distributed within the Village. It is also meant to help enhance our working relationship with our citizens and to create clear channels of communication to better accomplish our goals and objectives. Village of Bellevue - Operating Budget 2026 Page 2.3 VILLAGE POSITIONS BY DEPARTMENT Below is a listing of all non-contracted and non-elected Village positions by their assigned department which carry out the functions as detailed on the previous page. Positions listed are full-time or regular part-time positions. For budgeting purposes, each position may also be allocated to several different budget sections. For example, the Director of Community Development’s salary is allocated within all Community Development program budgets, TIF budgets and Village utility budgets. Village of Bellevue - Operating Budget 2026 Page 2.4 VILLAGE PERSONNEL SUMMARY OF FULL-TIME AND PART-TIME POSITIONS Last Five Budget Years FT PT FT PT FT PT FT PT FT PT Village Board 0.000 5.000 0.000 5.000 0.000 5.000 0.000 5.000 0.000 5.000 Municipal Court 0.800 0.250 0.800 0.250 0.800 0.250 1.000 0.250 1.000 0.250 Administrator's Office 1.400 0.000 1.400 0.000 1.400 0.000 1.400 0.000 1.000 0.500 Clerk 0.420 0.000 0.420 0.000 0.420 0.000 0.420 0.000 1.000 0.250 Elections 0.000 17.000 0.000 17.000 0.000 17.000 0.000 20.000 0.500 20.000 Finance & Accounting 0.722 0.000 0.722 0.000 0.722 0.000 0.722 0.000 2.000 0.000 Information Technology 0.250 0.000 0.250 0.000 0.250 0.000 0.250 0.000 0.250 0.000 Total Administration & Finance: 2.792 17.000 2.792 17.000 2.792 17.000 2.792 20.000 4.750 20.750 Law Enforcement (Crossing Guards) 8.000 2.000 8.000 2.000 8.000 2.000 8.000 2.000 8.000 2.000 Animal Control 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 Fire & Rescue 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 Total Public Safety: 8.000 2.000 8.000 2.000 8.000 2.000 8.000 2.000 8.000 2.000 Administration 0.100 0.000 0.100 0.000 0.100 0.000 0.100 0.000 0.100 0.000 Street & Highway Administration 0.600 0.000 0.600 0.000 0.600 0.000 0.600 0.000 0.600 0.000 Street & Highway Maintenance 0.650 2.000 0.650 2.000 0.650 2.000 0.875 2.000 1.125 2.000 Snow Plowing 0.700 0.000 0.700 0.000 0.700 0.000 0.700 0.000 0.700 0.000 Construction/Engineering 0.550 0.000 0.550 0.000 0.550 0.000 0.550 0.000 0.550 0.000 Buildings & Grounds 0.650 0.000 0.650 0.000 0.650 0.000 0.650 0.000 0.650 0.000 Total Public Works: 3.250 2.000 3.250 2.000 3.250 2.000 3.475 2.000 3.725 2.000 Administration 0.650 0.000 0.650 0.000 0.650 0.000 0.650 0.000 0.650 0.000 Parks 1.200 3.000 1.200 3.000 1.200 3.000 1.200 3.000 2.200 3.000 Urban Forestry 0.300 0.000 0.300 0.000 0.300 0.000 0.300 0.000 0.300 0.000 Recreation 1.000 23.000 1.000 23.000 1.000 23.000 1.000 23.000 1.000 23.000 Total Parks & Leisure Services: 3.150 26.000 3.150 26.000 3.150 26.000 3.150 26.000 4.150 26.000 Administration 0.135 0.000 0.135 0.000 0.135 0.000 0.135 0.000 0.135 0.000 Planning & Zoning 0.285 0.000 0.285 0.000 0.285 0.000 0.285 0.000 0.285 0.000 Economic Development 0.085 0.000 0.085 0.000 0.085 0.000 0.085 0.000 0.085 0.000 Building Inspection/Code Enforcement 1.582 0.000 1.582 0.000 1.582 0.000 1.582 0.000 1.932 0.000 GIS 0.150 0.000 0.150 0.000 0.150 0.000 0.150 0.000 0.150 0.000 Total Community Development: 2.237 0.000 2.237 0.000 2.237 0.000 2.237 0.000 2.587 0.000 Public Safety Community Development Parks & Leisure Services Public Works 2024 2025 GENERAL FUND: Administration & Finance 2022FUND/DEPARTMENT 20232021 Village of Bellevue - Operating Budget 2026 Page 2.5 FT PT FT PT FT PT FT PT FT PT Administration 0.420 0.000 0.420 0. 000 0.420 0.000 0.420 0.000 0.420 0.000 Administration 0.739 0.000 0.739 0. 000 0.739 0.000 0.739 0.000 0.739 0.000 Operations and Maintenance 0.350 0.000 0.350 0. 000 0.350 0.000 0.350 0.000 0.350 0.000 Administration 2.303 0.000 2.303 0. 000 2.303 0.000 2.303 0.000 2.453 0.000 Operations and Maintenance 2.600 0.000 2.600 0. 000 2.600 0.000 2.840 0.000 2.840 0.000 Administration 2.095 0.000 2.095 0. 000 2.095 0.000 2.095 0.000 2.245 0.000 Operations and Maintenance 0.750 0.000 0.750 0. 000 0.750 0.000 1.000 0.000 1.000 0.000 Administration 2.395 0.000 2.395 0. 000 2.395 0.000 2.635 0.000 2.785 0.000 Operations and Maintenance 1.250 0.000 1.250 0. 000 1.250 0.000 1.250 0.000 1.250 0.000 Administration 0.100 0.000 0.100 0. 000 0.100 0.000 0.100 0.000 0.100 0.000 Operations and Maintenance 0.650 0.000 0.650 0. 000 0.650 0.000 0.650 0.000 1.400 0.000 TOTAL POSITIONS 33.881 52.250 33.881 52.250 33.881 52.250 35.036 55.250 39.794 56.000 WATER UTILITY: SEWER UTILITY: STORMWATER UTILITY: VEHICLE OPERATIONS & MAINTENANCE: SANITATION FUND: TID #1: 2024 20252022FUND/DEPARTMENT 20232021 Village of Bellevue - Operating Budget 2026 Page 2.6 DEMOGRAPHICS LOCAL ECONOMY The Village is ideally located in Northeastern Wisconsin, in an area called the Great Lakes Economic Region. This is an industrial area of highly skilled labor, centers of business and commerce and very profitable consumer markets. Bellevue is bordered on the north by the City of Green Bay, to the west is the Village of Allouez, to the south is the Town of Ledgeview and to the east is the Town of Eaton. The Village is approximately 109 miles north of Milwaukee, 146 miles northeast of Madison, 199 miles north of Chicago, 285 miles east of Minneapolis/St. Paul and 382 miles northwest of Indianapolis. The economic condition of the Northeastern Wisconsin area remains strong as noted by the residential and commercial development within the Village over the last decade. Village of Bellevue - Operating Budget 2026 Page 2.7 VILLAGE POPULATION The Village has experienced moderate population growth of 12.4% over the past decade (2016-25) and 1,534 or 9.8% since 2020. Brown County’s population growth was closer to 6% for the same period. The Village’s estimated population for 2025 is 17,240, an increase of 255 (1.5%) from 2024. This rate of growth is lower than last year (+270), but still represents continued growth. Population projections estimate the Village will have a population of 19,140 by 2030 and a population of 20,780 by 2040. Source: Wisconsin Department of Administration, Demographic Services Center RESIDENTIAL PERMITS (SINGLE OR TWO-FAMILY HOMES) Monitoring the amount of new residential permitting occurring in the Village is a key indicator of growth and the planning necessary to meet new demands on the Village for services. * 2025 represents single or two-family permits through 08-31-2025. End of year projected is 60 permits. As shown in the chart, the number of new single or two-family home permits issued between 2018 and 2025 in the Village has increased and then stabilized at a higher rate since lows in 2012 through 2016. Under direction of the Village Board, the community has taken proactive steps to utilize tools such as Tax Incremental Financing as well as the Village Residential Infrastructure Policy to address the shortage of available lots. These initiatives have paid off with several new subdivision phases setting the stages for continued single- family unit growth that will continue into 2026 with continued home starts and new lots coming online in the Bedford Heights, Willow Glen and Willow Grove subdivisions. Bellevue is also benefiting from continued development with several new subdivision developments under review or proposed. Year-end projections for 2025 sit at 60 homes. This would represent a 7.7% decrease over 2024 and yet a dozen units above the average of single or two-family permits issued for the previous decade (average of 48). 14,624 14,650 14,697 14,760 15,047 15,337 15,365 15,423 15,556 15,706 16,007 16,592 16,715 16,985 17,240 13,000 13,500 14,000 14,500 15,000 15,500 16,000 16,500 17,000 17,500 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 30 31 21 20 30 38 52 46 60 61 51 58 65 51 0 10 20 30 40 50 60 70 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025* Village of Bellevue - Operating Budget 2026 Page 2.8 ASSESSED VALUE The assessed value of the Village, or often considered the value of the tax base, is an important figure in determining the Village’s tax levy mill rate and overall growth. Assessed value is determined by the Village Assessor, except for manufacturing properties which are assessed by the State. Assessed values for the Village (not including tax incremental districts) are shown in the following table. 2025 included a Wisconsin mandated revaluation where local assessed valuations are adjusted to match state provided equalized values. Each revaluation adjusts the local mill rate to match market trends but has no bearing on the overall volume of tax revenue collected. Instead, it impacts the volume of what a property pays in annual taxes. BUDGET YEAR ASSESSED VALUE $ CHANGE % CHANGE not including TIDs from previous year from previous year 2016 $1,191,632,900 $5,403,324 0.50% 2017 1,204,071,700 12,438,800 1.00% 2018 1,217,697,600 13,625,900 1.10% 2019 1,228,458,000 10,760,400 0.90% 2020 1,245,322,100 16,864,100 1.40% 2021* 1,500,306,700 254,984,600 20.40% 2022** 1,498,466,600 (1,840,100) -0.0001% 2023 1,552,115,586 53,648,986 3.58% 2024 1,661,452,600 109,337,014 7.04% 2025* 2,393,860,100 732,407,500 44.08% *Revaluation year. ** Prior Year Corrections in TID #2 (-$10,605,200) The top 15 taxpayers, highest assessed valued parcels. RANK PROPERTY NAME (Owner) TYPE TOTAL ASSESSED VALUE 2024 1 Crystal Lake Apts. (Bel Meadows Partners, LLP) Multi-Family 23,124,000 2 OSMS (OSMS Real Estate LLC) Medical 21,275,900 3 Huron Grove Apartments (Moski Corp) Multi-Family 21,171,000 4 Bellevue Senior Living (WISL Investments, Inc.) Multi-Family 19,827,700 5 Costco (Costco Wholesale Corporation) Retail 17,631,600 6 Fleet Farm (Store Spe Mills Fleet 2016-1 LLC) Retail 16,304,600 7 Village Creek Apts. (Village Creek Dev. LLC) Multi-Family 15,312,000 8 Menards (Menards Inc) Retail 15,307,400 9 Bellin Health (Moski Corp) Medical 15,016,100 10 Crystal Lake Apts. (Crystal Cofe LTD) Multi-Family 14,448,000 11 River Run Apts. (River Run Apartments LLC) Multi-Family 14,150,000 12 Pick & Save (MO Bellevue, LLC) Retail 13,330,000 13 KI (Krueger International, Inc.) Manufacturing 13,111,100 14 Target (Target Corporation) Retail 12,442,400 15 Ontario Road Apts. (G. Bigelow) Multi-Family 12,390,000 The top fifteen taxpayers based on highest assessed value ($244,841,800) comprise 10.23% of the total assessed value ($2,393,860,100) Residential Multi-Family represents seven of the top fifteen values with a total of 5.03% of the communities total value. Village of Bellevue - Operating Budget 2026 Page 2.9 BUDGET ADOPTION & CALENDAR The proposed draft budget is provided to village board annually in September. In October budget work sessions are held, which are open to the public. The Village Board finalizes the budget and works with staff throughout the month of October. The proposed budget is then forwarded to a Public Hearing typically held on the second Wednesday of November. Any final edits to the budget are made at that meeting and then it is adopted, and a final budget document is prepared. Approval is required in November to allow for necessary time to coordinate with the Brown County Treasurer to calculate, print and mail property tax bills by mid-December. The budget calendar as shown below reflects the annual timeline in guiding the process of budget adoption. Staff utilizes an on-line project management portal to work through the process and ensure all staff involved is fully apprised of deadlines and responsibilities. 2025 PERSON RESPONSIBLE ACTION March - May Administrator & Directors Review of previous year’s process. Establishment of calendar for current year. Updates to budget documents, spreadsheets and software tools. April - May Administrator & Finance Director Distribution of operation budget worksheets to Directors. May - June Administrator & Directors Submittal of CIP requests via software (Plan-It) and review with Administrator. Team review of CIP by mid-June. June - August Administrator, Directors & Board* Distribution of CIP to Village Board and completion of special review meeting. September Administrator & Directors Final budget/CIP requests due from departments. Proposed Budget submitted to Village Board. Early-October Administrator, Directors & Board* Village Board work session(s) with Village staff reviewing Proposed Budget. Mid-October Board* Final review of Proposed Budget, authorization to proceed to Public Hearing. Creation of formal 2026 Proposed Budget report. November 12 Administrator & Board Public Hearing and adoption of FY 2026 Budget. * The following were reviews completed or scheduled for the 2026 Budget. As necessary, budget related items requiring more review and discussion are placed on budget-related regular Village Board meetings. BALANCED BUDGET When preparing the annual budget, a balance budget refers to the total of all revenues and other financing sources within a fund, shall be equal to all expenditures and other financing sources. During the year, formal budgetary integration is employed as a management control device for the general fund, special revenue funds and debt service funds. Management control for the capital projects funds is achieved through product authorizations included in debt issue resolutions. BUDGET AMENDMENTS Expenditures may not exceed appropriations provided in detailed budget accounts maintained by each activity or department of the Village. Amendments may occur during the year to modify the adopted budget. The following are some examples of changes to the budget: • Receipt of grant money; • Funding of expenditures are projected to exceed budget amounts; • Transfer of appropriations from one fund to another Amendments to the budget during the year require initial approval by management and are subsequently approved by the Village Board with a two-thirds vote. The amendments must be published as a class one notice within 15 days of approval. Village of Bellevue - Operating Budget 2026 Page 2.10 BUDGET FUND STRUCTURE A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Village of Bellevue uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Village of Bellevue - Operating Budget 2026 Page 2.11 BUDGET POLICIES The Village of Bellevue’s financial policies set forth the basic framework for the overall fiscal management of the Village. Policies serve as a guide to assist in Village Board financial decisions and to guide Village staff on making recommendations to the Board. Policies are updated and reviewed as necessary to adjust for changing conditions, to incorporate new mandates or regulations and to remain current with recommendations from Village consultants and the Government Finance Officers Association (GFOA) or Government Accounting Standards Board (GASB). The Village currently operates under the following Budget and fiscal policies. A summary of each is provided below. Full copies of any policy is available at Village administration office. • Capital Improvement Policy • Debt Management Policy • Fund Balance Reserve Policy • Investment Policy • Purchasing Policy • Year-End Closeout Policy POLICY SUMMARIES Capital Improvement Policy The Village has a substantial investment in buildings, equipment, parks and public infrastructure including its utilities. Prudent management of these investments is the responsibility of Village government. To fulfill this responsibility, but remain within fiscally prudent parameters, the Village has enacted this policy for development of the capital improvement budget. This policy applies to all capital budgets of the Village, including general Village functions (tax-funded debt) and utility funds. A five-year plan shall be developed. A capital expenditure is defined as any amounts expended for equipment or other assets with a useful life of ten years or more and/or which involve amounts more than $10,000. Debt Management Policy The debt management policy sets forth the parameters for issuing debt, managing outstanding debt and provides guidance to decision makers regarding the timing and purpose for which debt may be issued, types and amounts of permissible debt, method of sales that may be used and structural features that may be incorporated. The debt policy recognizes a binding commitment to full and timely repayment of all debt as an essential requirement for entry in the capital markets. Adherence to the debt policy helps the Village to maintain a sound debt position and protect its credit quality. Fund Balance Reserve Policy The fund balance is the resources remaining from prior years and which are available to be budgeted in the current year. There are five fund balance classifications; they are 1) non-spendable, 2) restricted, 3) committed, 4) assigned and 5) unassigned fund balance. An order of fund balance spend-down is detailed within the policy. This order will be used for purpose of reporting fund balance. The Village also is ordered to maintain sufficient cash reserves for working capital and emergency expenditures; the Village maintains a minimum general fund balance of 30% of actual current year general fund expenditures (combination of committed, assigned and unassigned fund balance). Funds more than 30% cannot be used for ongoing recurring expenditures and are directed for village revaluation (target balance of $70K), buildings and grounds capital projects fund (75%) and information technology capital expenditure reserve fund (25%). Investment Policy The Village’s daily investment activities are guided by this policy. Public deposits are done at designated financial institutions. Withdrawals are authorized by the Finance Director/Clerk-Treasurer and State Statute 66.0607. Investments of funds that are not immediately needed are invested in funds that the Finance Director/Clerk-Treasurer deems appropriate, and these funds are accounted for in the Financial Statements of the Annual Auditor’s Report. Safety, liquidity and return on investment are the three primary objectives of the Village Board, Village Administrator and Village Finance Director/Clerk-Treasurer in determining investments. Village of Bellevue - Operating Budget 2026 Page 2.12 Purchasing Policy This policy provides guidance and procedures to be followed for the procurement of goods and services for all departments and to provide safeguards for maintaining a procurement system of quality and integrity. The objective of the policy is to ensure that materials, equipment and services are purchased at the lowest overall, long-term cost consistent with quality and performance to achieve the best value. To provide adequate controls over Village expenditures and financial commitments with proper documentation. To obtain quality goods required by Village departments and to provide a standardized system of purchasing for use by all Village departments. The Village Board has approved the Village Administrator and Village Finance Director/Clerk-Treasurer to pay bills in the interim prior to the regular Village Board meetings. However, a report will be submitted at the next regularly scheduled Village Board meeting for Board review. Year-End Closeout Policy The policy is maintained to monitor expenditures and revenues on an annual basis and ensure that all transactions are recorded in the proper fiscal year. The Village’s fiscal year runs from January 1 through December 31. Accounting, accounts payable and payroll are all documented. The prior-year encumbrances represent commitments related to unperformed contracts for goods and services and will be recorded when incurred. Encumbrances outstanding at year-end will be reported as reservations of fund balance. • Year-End Carryover Requests o Department Heads year-end carryover request will need to be submitted by February 5 th on the Village’s Year-End Encumbrances Request Form. o If approved, by the Village Administrator, the Year-End Encumbrances will be submitted to the Village Board for approval at the 1st meeting in April. Village of Bellevue - Operating Budget 2026 Page 2.13 GOVERNMENTAL FUNDS General Fund The general fund is the main operating fund of the Village not accounted for in some other fund. Following sections in this Budget report will contain further details on all the departments included and fund status. Sanitation Fund The Sanitation Fund is a segregated Fund to manage user fee revenues and expenses in providing garbage, recycling and yard waste services. Residents are directly charged for services from a private sanitation provider contracted by the Village through utility billing. Debt Service Fund The Debt Service Fund accounts for the resources accumulated and payments made for principle and interest payments on all general obligation debt. Capital Projects Fund The Capital Projects Fund includes funding for capital projects for each department (per Capital Improvement Plan). The fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities. This fund also includes funding for the Village Information Technology (IT) Fund along with the funds used for financing and construction of the tax incremental district projects (TID #1 & TID #2). Special Revenue Funds The Special Revenue Fund contains special revenue sources which are segregated due to the nature of the revenue source for a dedicated purpose or statutory requirement. PROPRIETARY FUNDS Enterprise Funds Enterprise funds account for the operations of the Village’s three utilities. Revenues from these funds are derived from user fees. Internal Service Fund The VOM is a segregated fund used to manage the Village fleet and major equipment, excluding the Fire Department. Rent payments are charged to departments to provide revenues for fleet operations, replacements and acquisitions. BASIS OF BUDGETING The term “basis of budgeting” is used to describe when events or transactions are recorded and recognized. In the Modified Accrual Basis, revenues are recognized in the period when they become available and measurable and expenditures when the liability is incurred. In the Accrual Basis, revenues are recorded when earned and expenses when the liability is incurred. Listed below are all the funds contained in this budget document and the accounting method used for budgeting purposes. Modified Accrual Basis General Fund, Debt Service Fund, Capital Projects Funds, Special Revenue Funds Accrual Basis Sanitation Fund, Enterprise Funds and Internal Service Fund Village of Bellevue - Operating Budget 2026 Page 2.14 ALL FUNDS: OPERATING REVENUES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GENERAL FUND REVENUES (TAXES) General Property Taxes-Village 2,380,887 3,816,319 3,833,393 - 3,833,393 3,879,394 Mobile Home Taxes 169,928 106,084 165,958 178,593 217,518 183,701 Management Forestland Taxes - - 29 - - - Hotel Room Tax 16,358 15,188 14,763 11,949 16,838 15,000 Water Utility Taxes 245,048 236,531 245,047 245,047 245,047 245,047 Interest-Delinquent PP Tax 704 63 - - - - Ag Use Penalty 7,458 - 9,131 - - - Football Stadium Tax - - - - - - Subtotal $2,820,382 $4,174,184 $4,268,321 $435,589 $4,312,796 $4,323,141 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET INTERGOVERNMENTAL REVENUES Public Safety Grant - - - - - - State Shared Revenues 378,026 775,106 788,891 118,334 788,891 821,011 State Fire Insurance Tax 73,708 86,179 86,179 95,310 95,310 95,310 State Exempt Computer Aid 12,602 12,602 12,602 12,602 12,602 12,602 State Exempt Personal Property 23,942 23,942 99,533 99,533 99,533 99,533 State Video Service Provider 29,778 29,778 29,778 29,778 29,778 29,778 State Transportation Aids 433,199 498,179 534,785 400,739 534,319 573,871 Forest Cropland 4 - 4 4 4 4 Other State Payments - - - - - - Transit Revenue 407,160 352,085 - - - - Subtotal $1,358,418 $1,777,871 $1,551,772 $756,300 $1,560,437 $1,632,110 Village of Bellevue - Operating Budget 2026 Page 3.1 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET LICENSES & PERMITS Liquor & Malt Beverages 25,912 45,317 25,140 48,257 47,425 27,425 Bartender's Licenses 3,460 9,770 3,460 3,995 5,917 9,770 Cable Television Fees 87,835 105,625 104,118 72,710 99,517 104,118 Cigarette Licenses 1,100 1,325 1,225 1,300 1,300 1,300 Mobile Home Licenses - 1,500 1,500 1,500 1,500 1,500 Direct Sellers Licenses 200 700 100 - - 100 Special Events/Picnic Licenses 215 210 160 165 165 160 Dog & Cat Licenses 2,464 2,720 2,470 2,571 2,470 2,470 Bike Licenses 85 40 30 45 45 35 Building Permits 127,695 147,709 120,000 90,509 120,000 120,000 Fire Dept Inspection Fees 128,576 124,936 125,000 - 135,000 135,000 Miscellaneous Revenue - - - - - - Temporary Permits 420 1,130 500 360 360 500 Right of Way Permits 34,650 57,450 26,000 42,775 63,900 60,000 Fireworks Permits 8,400 9,400 9,200 9,200 9,200 9,200 False Alarm Permits 400 1,450 - 500 450 - Fire Sprinkler Permits 5,800 4,500 4,000 1,600 2,400 3,800 Burning Permits 10 10 - - - - Chicken & Bee Permits 200 375 125 600 600 325 Subtotal $427,422 $514,166 $423,028 $276,087 $490,249 $475,703 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FINES, FORFEITURES & PENALTIES Law & Ordinance Citations 132,075 174,034 128,000 105,945 135,000 135,000 Parking Citations 10,405 5,590 10,000 2,950 2,950 10,000 Subtotal $142,480 $179,624 $138,000 $108,895 $137,950 $145,000 Village of Bellevue - Operating Budget 2026 Page 3.2 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PUBLIC CHARGES Special Assessment Letters 11,116 10,050 9,000 7,264 10,455 10,455 Copies 130 26 30 16 25 25 License Publication Fees 1,000 1,100 1,025 1,175 1,150 1,150 NSF Fees - - - - - - Weights & Measures 20,145 20,370 20,370 - 22,365 22,365 Fire Emergency Calls - - - - - - Fire Reports - - - - - - Ambulance Calls 40,304 93,511 70,000 61,783 92,674 92,000 Street Charges 6,611 390 1,000 456 1,000 1,000 Dog Park Fees 500 - 9,000 - 16,500 8,500 Animal Control Fees - - - 50 - - Park Rental Fees 24,788 27,831 27,485 19,013 27,485 28,805 Park Program Fees/Other Income 13,205 8,401 11,800 3,039 7,750 11,800 Park Program - Non Taxable 100,604 108,810 128,400 120,105 128,400 128,400 Park Program - B/A School 62,341 65,808 74,910 36,123 68,000 72,270 Senior General Taxable 98 - - - Senior Program - Non Taxable 700 937 1,000 - 1,000 Senior Holiday Gala 2,933 4,721 4,200 572 572 4,200 Senior Summer Picnic 1,088 504 1,500 (3) (3) 1,500 Sponsorships & Donations 15,969 14,499 13,950 3,750 3,750 13,950 Friends of Bellevue Parks - - - 43 43 Tree Charges 754 1,429 - 1,115 1,115 600 Planning & Development Fees 16,650 21,320 15,000 17,350 18,075 15,000 Engineering - Const. Charges - - 50,000 - - 50,000 Subtotal $318,936 $379,708 $438,670 $271,851 $399,356 $463,020 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET MISCELLANEOUS REVENUE Interest - Bank Accounts 233,939 374,767 165,000 316,922 400,000 400,000 Interest-Delq Spec Assess-Cty 2,320 2,603 2,000 1,228 2,000 1,216 Miscellaneous Interest 272 (53,576) - - - Rental Properties 56,827 78,938 71,031 37,339 68,307 71,048 Lease Agreement - Water 88,757 91,420 94,163 - 94,163 96,988 Lease Agreement - Sewer 88,757 91,420 94,163 - 94,163 96,988 Lease Agreement - Stormwater 88,757 91,420 94,163 - 94,163 96,988 Sale of Fire Equip & Property - - - - - Sale Of Other Equip & Property 524 - 5,000 - 5,000 2,500 Insurance Recoveries - - - - - Donations 1,500 - - - - Donations - FF Memorial - - - - - Miscellaneous Revenues 1,897 476 - (255) - - Rescinded/Refunded Taxes - - - - - Other Revenue - 1,702 3,633 2,034 3,633 3,105 Subtotal $563,549 $679,170 $529,153 $357,268 $761,429 $768,833 Village of Bellevue - Operating Budget 2026 Page 3.3 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER FINANCIAL SOURCES Transfer from Sanitation - - - - - - Transfer from VOM - - - - - - Transfer from Park Special Rev - - - - - - Fund Balance applied - - 170,000 - 170,000 170,000 Subtotal $- $- $170,000 $- $170,000 $170,000 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TOTAL GENERAL FUND REVENUES $5,631,188 $7,704,722 $7,518,944 $2,205,991 $7,832,217 $7,977,807 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET SANITATION FUND Sanitation Fund 861,685 948,249 1,056,948 686,632 1,000,467 1,042,240 TOTAL $861,685 $948,249 $1,056,948 $686,632 $1,000,467 $1,042,240 OTHER Debt Service Fund 2,418,527 2,294,140 1,837,503 560,480 1,951,446 2,523,849 TOTAL $2,418,527 $2,294,140 $1,837,503 $560,480 $1,951,446 $2,523,849 CAPITAL PROJECTS FUND Village Capital Projects Fund 6,051,887 6,399,688 5,346,806 6,790,243 6,961,716 2,561,086 IT Capital Projects Fund 35,000 43,442 28,000 15,000 108,386 - TID #1 Fund 691,622 849,811 1,144,702 208,603 1,149,982 1,335,463 TID #2 Fund 672,435 927,189 1,097,670 3,642 1,099,149 1,566,287 TOTAL $7,450,944 $8,220,131 $7,617,178 $7,017,488 $9,319,234 $5,462,836 SPECIAL REVENUE FUNDS Trees Special Revenue Fund 14,562 20,581 16,500 - 16,500 16,500 Park Special Revenue Fund 32,910 47,396 83,405 53,378 58,200 42,665 Fire Special Revenue Fund 21,307 19,609 15,736 15,072 22,112 14,000 Police Special Revenue Fund 12,311 11,325 9,065 8,726 12,238 8,085 ARPA Special Revenue Fund 264,101 647,417 - 4,760 4,760 - TOTAL $345,189 $746,329 $124,706 $81,936 $113,809 $81,250 ENTERPRISE FUNDS Water Utility 3,944,435 5,068,922 3,932,453 2,538,592 3,838,914 4,877,475 Sewer Utility 3,299,619 6,663,407 3,443,075 2,491,651 3,708,999 4,415,670 Storm Water Utility 1,125,221 3,584,155 1,120,000 768,554 1,150,483 1,194,000 TOTAL $8,369,275 $15,316,484 $8,495,528 $5,798,798 $8,698,395 $10,487,145 INTERNAL SERVICE FUNDS Vehicle Ops & Maintenance 515,401 590,558 820,078 615,431 790,936 1,040,827 TOTAL $515,401 $590,558 $820,078 $615,431 $790,936 $1,040,827 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $31,223,396 $35,820,613 $27,470,885 $16,966,755 $29,706,504 $28,615,954 Village of Bellevue - Operating Budget 2026 Page 3.4 ALL FUNDS: OPERATING EXPENDITURES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GENERAL FUND General Government Village Board 47,686 46,509 30,175 14,830 22,601 31,041 Municipal Court 79,523 91,854 102,291 68,985 101,319 105,901 Legal/Professional 17,759 19,246 30,000 10,502 20,000 25,000 Administrator's Office 145,187 154,047 138,887 113,663 141,404 136,335 Clerk-Treasurer's Office 184,572 251,846 316,216 225,411 300,594 296,744 Village Assessor 46,742 48,057 59,910 34,589 50,577 51,060 Information Technology 175,904 195,860 238,198 141,817 238,198 286,334 Other Governmental 38,919 74,119 51,814 19,521 51,901 51,901 Total General Government: $736,291 $881,538 $967,491 $629,319 $926,594 $984,316 Public Safety Law Enforcement 1,874,306 1,904,098 2,130,358 1,113,524 2,120,011 2,214,647 Fire & Rescue 1,659,544 1,693,921 1,765,595 1,349,815 1,765,625 2,033,696 Total Public Safety: $3,533,850 $3,598,019 $3,895,953 $2,463,339 $3,885,636 $4,248,343 Public Works Administration 11,941 12,914 13,401 10,860 13,401 14,047 Street Maintenance 495,631 539,126 423,021 338,382 525,727 441,732 Snow Plowing 241,526 250,485 338,001 218,426 261,101 347,958 Construction/Engineering 111,799 124,961 125,597 66,884 127,261 129,587 Street Lighting/Transit 611,175 560,989 329,550 127,497 254,180 299,939 Buildings & Grounds 273,311 277,897 240,234 204,030 282,594 286,790 Total Public Works: $1,745,383 $1,766,372 $1,469,804 $966,078 $1,464,264 $1,520,053 Parks, Recreation & Forestry Administration 51,241 65,047 66,527 50,037 65,689 65,371 Parks 304,741 303,508 367,652 240,021 324,314 402,514 Forestry 17,265 6,499 21,090 13,260 22,147 22,695 Recreation 269,670 281,859 330,908 213,115 325,631 350,670 Total Parks & Leisure Services: $642,917 $656,914 $786,177 $516,433 $737,781 $841,249 Community Development Administration 18,515 14,971 18,738 13,687 14,803 14,768 Planning & Zoning 41,474 46,598 56,128 34,547 46,061 54,583 Economic Development 16,987 19,811 23,359 11,674 15,656 19,507 Building Inspection 191,414 204,525 249,697 157,408 228,790 263,207 GIS 27,145 31,259 32,931 22,823 31,113 31,781 Total Community Development: $295,534 $317,163 $380,853 $240,140 $336,423 $383,846 Other Financial Uses Transfer to Debt Service - - - - - - Transfer to IT Fund 35,000 43,442 15,000 (15,000) 28,308 - Transfer to Capital - 113,334 - - - - Total Other Financial Uses: $35,000 $156,776 $ 15,000 $ (15,000) $ 28,308 $- Village of Bellevue - Operating Budget 2026 Page 3.5 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET Total General Fund Expenditures: $6,988,974 $7,376,782 $7,515,278 $4,800,308 $7,379,006 $7,977,807 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET SANITATION FUND Sanitation Utility 874,749 906,153 953,776 565,085 965,354 1,000,343 TOTAL $874,749 $906,153 $953,776 $565,085 $965,354 $ 1,002,522 DEBT SERVICE FUND Debt Service Fund 1,251,495 2,118,078 2,169,381 2,258,851 2,261,019 2,523,849 TOTAL $1,251,495 $2,118,078 $2,169,381 $2,258,851 $2,261,019 $2,523,849 CAPITAL PROJECTS FUND Village Capital Projects Fund 2,934,625 3,568,801 8,868,617 8,566,442 11,356,582 1,514,423 IT Capital Projects Fund 73,049 44,752 28,000 28,308 28,308 85,000 TID #1 Fund 1,836,163 771,227 961,706 894,276 901,147 1,001,712 TID #2 Fund 651,352 573,866 688,859 369,616 936,736 1,241,661 TOTAL $5,495,188 $4,958,647 $10,547,182 $9,858,644 $13,222,773 $3,842,796 SPECIAL REVENUE FUNDS Trees Special Revenue Fund 16,677 20,581 16,500 9,720 15,000 16,500 Park Special Revenue Fund - 44,300 - 9,300 70,000 7,800 Fire Special Revenue Fund - - - - 38,000 14,000 Police Special Revenue Fund - - - - 12,238 8,085 ARPA Special Revenue Fund 206,274 587,850 216,901 21,599 419,177 - TOTAL $222,951 $652,731 $233,401 $ 40,619 $554,415 $ 46,385 ENTERPRISE FUNDS Water Utility 4,077,176 4,352,626 4,285,619 2,325,704 4,183,333 4,182,516 Sewer Utility 3,301,869 3,642,784 4,032,401 2,205,165 3,847,775 4,183,019 Stormwater Utility 949,383 1,133,392 1,247,975 749,615 1,255,952 1,572,564 TOTAL $8,328,428 $9,128,802 $9,565,995 $5,280,484 $9,287,060 $9,938,099 INTERNAL SERVICE FUND Vehicle Operations & Maint. 547,940 514,373 901,927 387,424 575,372 1,119,508 TOTAL $547,940 $514,373 $901,927 $387,424 $575,372 $1,119,508 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $23,709,725 $25,655,566 $31,886,940 $23,191,414 $34,244,998 $26,448,786 Village of Bellevue - Operating Budget 2026 Page 3.6 GENERAL FUND: SUMMARY OF CHANGES GENERAL FUND BALANCE SUMMARY 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET REVENUES: Taxes General Property 2,380,887 3,816,319 3,833,393 - 3,833,393 3,879,394 Other Taxes 439,495 357,865 434,928 435,589 479,403 443,748 Total Taxes $ 2,820,382 $ 4,174,184 $ 4,268,321 $ 435,589 $4,312,796 $4,323,142 Intergovernmental Revenues 1,358,418 1,777,871 1,551,772 756,300 1,560,437 1,632,110 Licenses and Permits 427,422 514,166 423,028 276,087 490,249 475,703 Fines, Forfeitures and Penalties 142,480 179,624 138,000 108,895 137,950 145,000 Public Charges 318,936 379,708 438,670 271,851 399,356 463,020 Miscellaneous Revenues 563,549 679,170 529,153 357,268 761,429 768,833 Other - - 170,000 - 170,000 170,000 TOTAL REVENUES $5,631,188 $7,704,722 $7,518,944 $2,205,991 $7,832,217 $7,977,808 EXPENDITURES: General Government 736,291 881,538 967,491 629,319 926,594 984,316 Public Safety 3,533,850 3,598,019 3,895,953 2,463,339 3,885,636 4,248,343 Public Works 1,745,383 1,766,372 1,469,804 966,078 1,464,264 1,520,053 Culture and Recreation 642,917 656,914 786,177 516,433 737,781 841,249 Economic Development 295,534 317,163 380,853 240,140 336,423 383,846 Other Fin. Uses (Transfers) 35,000 156,776 15,000 (15,000) 28,308 - TOTAL EXPENDITURES $6,988,974 $7,376,782 $7,515,278 $4,800,308 $7,379,006 $7,977,807 REVENUES LESS EXPENDITURES (1,357,787) 327,941 3,666 (2,594,318) 453,211 0 FUND BALANCE, DEC. 31 $2,568,137 $2,895,421 $2,899,087 $301,102 $3,348,632 $3,348,632 % OF FUND BALANCE TO EXPENDITURES 36.7% 39.3% 38.6% 6.3% 45.4% 42.0% The fund balance indicated above represents the unassigned general fund balance. This represents fund balance that is not appropriated or committed to a particular project. The unassigned fund balance is needed to help pay for unexpected expenditures such as abnormally high snow removal costs or unexpected capital outlay. The Village of Bellevue adopted policy titled, “Fund Balance Reserve Policy,” requires minimum reserves to be 30% of current year general fund expenditures with amounts committed to (a) long-term receivables, and (b) monies committed for sick leave. After considering the two categories of fund balance listed above, any monies needed to reach the 30% minimum reserve level shall be placed into an undesignated reserve. The Village’s Fund Balance Policy also establishes that fund balance in excess of 30% is prohibited from being used for ongoing recurring expenditures and directs fund balance in excess of 30% to village revaluation, Buildings and Grounds capital projects, and Information Technology capital reserves. The Village is anticipating ongoing compliance with the minimum General Fund reserve requirement for the year that will end December 31, 2025 as shown in the chart above. Per policy, necessary adjustments are made after current year audit is completed. Village of Bellevue - Operating Budget 2026 Page 3.7 ALL FUNDS: SUMMARY OF CHANGES COMBINED SUMMARY OF CHANGES IN FUND BALANCE 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GOVERNMENTAL FUNDS GENERAL FUND Revenues 5,631,188 7,704,724 7,518,944 2,205,990 7,832,217 7,977,807 Expenditures 6,988,975 7,376,782 7,515,278 4,800,309 7,379,006 7,977,807 FUND BALANCE (Dec. 31) $2,568,137 $2,895,421 $2,899,087 $301,102 $3,348,632 $3,348,632 SANITATION FUND Revenues 861,685 948,249 1,056,948 686,632 1,000,467 1,042,240 Expenditures 874,749 906,153 953,776 565,085 965,354 1,000,343 FUND BALANCE (Dec. 31) $108,630 $150,726 $253,898 $272,273 $185,839 $227,736 DEBT SERVICE FUND Revenues 2,418,527 2,294,140 1,837,503 560,480 1,951,446 2,523,849 Expenditures 1,251,495 2,118,078 2,169,381 2,258,851 2,261,019 2,523,849 FUND BALANCE (Dec. 31) $2,138,234 $2,314,296 $1,982,418 $615,924 $2,004,723 $2,004,723 CAPITAL PROJECTS FUNDS GENERAL Revenues 6,051,887 6,399,688 5,346,806 6,790,243 6,961,716 2,561,086 Expenditures 2,934,625 3,568,801 8,868,617 8,566,442 11,356,582 1,514,423 FUND BALANCE (Dec. 31) $3,977,513 $6,808,399 $3,286,588 $5,032,200 $2,413,533 $3,460,196 IT CAPITAL PROJECTS FUND Revenues 35,000 43,442 28,000 15,000 108,386 - Expenditures 73,049 44,752 28,000 28,308 28,308 85,000 FUND BALANCE (Dec. 31) $24,139 $22,829 $22,829 $9,521 $102,907 $17,907 TID NO. 1 FUND Revenues 691,622 849,811 1,144,702 208,603 1,149,982 1,335,463 Expenditures 1,836,163 771,227 961,706 894,276 901,147 1,001,712 FUND BALANCE (Dec. 31) $674,267 $752,851 $935,847 $67,178 $1,001,686 $1,335,437 TID NO. 2 FUND Revenues 672,435 927,189 1,097,670 3,642 1,099,149 1,566,287 Expenditures 651,352 573,866 688,859 369,616 936,736 1,241,661 FUND BALANCE (Dec. 31) $(8,380) $344,943 $753,754 $(21,031) $507,356 $831,982 Village of Bellevue - Operating Budget 2026 Page 3.8 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER SPECIAL REVENUE FUNDS TREES Revenues 14,562 20,581 16,500 - 16,500 16,500 Expenditures 16,677 20,581 16,500 9,720 15,000 16,500 FUND BALANCE (Dec. 31) $37,452 $37,452 $37,452 $27,732 $38,952 $38,952 PARK IMPACT FEE Revenues 32,910 47,396 83,405 53,378 58,200 42,665 Expenditures - 44,300 - 9,300 70,000 7,800 FUND BALANCE (Dec. 31) $334,810 $337,906 $421,311 $381,984 $326,106 $360,971 FIRE IMPACT FEE Revenues 21,307 19,609 15,736 15,072 22,112 14,000 Expenditures - - - - 38,000 14,000 FUND BALANCE (Dec. 31) $16,582 $36,191 $51,927 $51,263 $20,303 $20,303 POLICE IMPACT FEE Revenues 12,311 11,325 9,065 8,726 12,238 8,085 Expenditures - - - - 12,238 8,085 FUND BALANCE (Dec. 31) $(5,630) $5,695 $14,760 $14,421 $5,695 $5,695 ARPA FUNDS Revenues 264,101 647,417 - 4,760 4,760 - Expenditures 206,274 587,850 216,901 21,599 142,611 - FUND BALANCE (Dec. 31) $78,285 $137,851 $(79,050) $121,012 $ - $ - ENTERPRISE FUNDS SANITARY SEWER UTILITY Revenues 3,299,619 6,663,407 3,443,075 2,491,651 3,708,999 4,415,670 Expenditures 3,301,869 3,642,784 4,032,401 2,205,165 3,847,775 4,183,019 NET POSITION (Dec. 31) $2,312,392 $1,748,596 $1,159,270 $2,035,082 $1,609,820 $1,842,471 STORMWATER UTILITY Revenues 1,125,221 3,584,155 1,120,000 768,554 1,150,483 1,194,000 Expenditures 949,383 1,133,392 1,247,975 749,615 1,255,952 1,572,564 NET POSITION (Dec. 31) $2,603,084 $2,740,511 $2,612,536 $2,759,450 $2,635,042 $2,256,478 WATER UTILITY Revenues 3,944,435 5,068,922 3,932,453 2,538,592 3,838,914 4,877,475 Expenditures 4,077,176 4,352,626 4,285,619 2,325,704 4,183,333 4,182,516 NET POSITION (Dec. 31) $2,633,825 $1,037,340 $684,174 $1,250,228 $692,921 $1,387,880 INTERNAL SERVICE FUNDS VOM FUND Revenues 515,401 590,558 820,078 615,431 790,936 1,040,827 Expenditures 547,940 514,373 901,927 387,424 575,372 1,119,508 NET POSITION (Dec. 31) $533,846 $349,612 $267,763 $577,619 $565,176 $486,495 Village of Bellevue - Operating Budget 2026 Page 3.9 GENERAL REVENUES: TAXES DESCRIPTION The General Revenues (Taxes) account is the Village's general-purpose tax levy. The levy is determined by taking the difference between total General Fund budget expenditures and all other General Fund revenue sources. The levy determines the tax rate, which is equal to the total levy amount divided by the total assessed value of all property in the Village, divided by 1,000.The resultant figure is the tax rate per $1,000 of assessed property value. Mobi le Home Taxes are property taxes assessed against homes in the Parkview and Perret Village mobile home parks. This revenue is segregated into a separate account as property taxes on mobile homes are calculated in a different manner than other real property. The M anagement Forestland account is taxes paid on land in the Village participating in a State of Wisconsin forestland preservation program. The H otel Room Tax is a tax imposed on customers, by property owners, for rooms or lodging. These revenues support tourism marketing and tourism related facilities in Brown County. Wat er Utility Taxes are taxes paid by the Bellevue Water Utility to the municipality .The tax calculation is determined pursuant to Wis. Stats. 66.0811(2). Del inquent Personal Property Tax is interest penalties due to late payment of personal property taxes. However, this tax was discontinued in 2025. The A gricultural Use Penalty is a charge that is applied upon the conversion of agriculturally assessed property to more intensive use. SIGNIFICANT CHANGES • + $46,001 Increase in 2025 General Property Taxes from 2024 taxes. • + $17,743 Estimated increase in Mobile Home Taxes to be collected. • - $9,131 Decrease in Ag Use Penalties estimated to be collected in 2026 due to reduced development being planned in the more rural areas of the Village which would require land use conversion. LINE-ITEM DETAIL 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GENERAL FUND REVENUES (TAXES) General Property Taxes-Village 2,380,887 3,816,319 3,833,393 - 3,833,393 3,879,394 Mobile Home Taxes 169,928 106,084 165,958 178,593 217,518 183,701 Management Forestland Taxes - - 29 - - - Hotel Room Tax 16,358 15,188 14,763 11,949 16,838 15,000 Water Utility Taxes 245,048 236,531 245,047 245,047 245,047 245,047 Interest-Delinquent PP Tax 704 63 - - - - Ag Use Penalty 7,458 - 9,131 - - - Football Stadium Tax - - - - - - Subtotal 2,820,382 4,174,185 4,268,321 435,589 4,312,796 $ 4,323,142 Village of Bellevue - Operating Budget 2026 Page 4.1 INTERGOVERNMENTAL REVENUES DESCRIPTION Intergovernmental revenues are payments by other governmental bodies to the Village of Bellevue. Historically, it has been one of the largest sources of revenue. State shared revenues and transportation aids make up the greatest proportion of such state aids. Fire insurance tax payments were eliminated due to the Fire Department consolidation agreement between the Village of Bellevue and the City of Green Bay. Although once the amount budgeted for 2026 is received, it is immediately passed on to the City of Green Bay. Exempt computer aids are payments by the State to compensate for loss of revenue resulting from a 1999 change allowing companies to remove computers from their personal property tax rolls. Exempt personal property aids are payments by the State to reimburse municipalities for lost personal property tax revenue. The first personal property aid payment was made to municipalities in May 2019.The 2017-2019 state budget (2017 Act 59) exempted machinery, tools, and patterns, in addition to manufacturing items already exempt by prior law, effective January 1, 2018.In 2025, personal property tax collection was discontinued altogether. State transportation aids are payments by the State to fund highway maintenance operations. Aids are calculated based on a formula that includes historical Village transportation spending. Forest cropland funds are subsidies paid by the Department of Natural Resources for local properties participating in the forestland preservation program. Other state payments are funds that were received from the COVID Routes to Recovery Grant Program, including ARPA. Transit Revenues are the Village's share of fares and aids collected by the Green Bay Transit System's bus routes operating in Bellevue. SIGNIFICANT CHANGES • + $32,120 Increase in State Shared Revenue estimated for 2026 • + $9,131 Increase in State Fire Insurance for 2026 • + $39,086 Increase in Transportation Aids LINE-ITEM DETAIL 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET INTERGOVERNMENTAL REVENUES Public Safety Grant - - - - - - State Shared Revenues 378,026 775,106 788,891 118,334 788,891 821,011 State Fire Insurance Tax 73,708 86,179 86,179 95,310 95,310 95,310 State Exempt Computer Aid 12,602 12,602 12,602 12,602 12,602 12,602 State Exempt Personal Property 23,942 23,942 99,533 99,533 99,533 99,533 State Video Service Provider 29,778 29,778 29,778 29,778 29,778 29,778 State Transportation Aids 433,199 498,179 534,785 400,739 534,319 573,871 Forest Cropland 4 - 4 4 4 4 Other State Payments - - - - - - Transit Revenue 407,160 352,085 - - - - Subtotal 1,358,418 1,777,871 1,551,772 756,300 1,560,437 $ 1,632,109 Village of Bellevue - Operating Budget 2026 Page 4.2 LICENSES & PERMITS DESCRIPTION Licenses and permits include revenues from liquor and malt beverage license applications, bartender’s license applications, tobacco and electronic vaping seller’s license applications, mobile home license applications, direct seller license applications, special event/picnic license applications, dog licenses, bike licenses, fireworks permit applications, burning and chicken permits. Cable Television Franchise Fees are paid by DirecTV and Charter Communications for the franchise rights to provide cable television service in Bellevue, based on a percentage of subscriber fees. Time Warner discontinued service in 2022, and fees are no longer being collected. Building permits include all fees associated with the building permitting process, re-inspection fees, or fines levied due to lack of permits or contractor errors. Fire inspection fees are charged to commercial and industrial properties for required inspections by Green Bay Metro Fire. SIGNIFICANT CHANGES • + $2,285 Increase in Liquor & Malt Beverage License Application Fees for 2026, due to the increase in licenses issued to new businesses in 2025. • + $6,310 Increase Operator License Application Fees due to all current 2-year applications expiring in 2026.This amount is expected to decrease in 2027 because all fees collected will be for NEW applications only. • + $10,000 Estimated increase in Fire Department Inspection Fees for 2026, due to the increase in NEW businesses opened in the Village of Bellevue, that require Fire Inspections, in the past year. • + $34,000 Increase in Right or Way Permits thanks to robust construction. LINE-ITEM DETAIL 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET LICENSES & PERMITS Liquor & Malt Beverages 25,912 45,317 25,140 48,257 47,425 27,425 Bartender's Licenses 3,460 9,770 3,460 3,995 5,917 9,770 Cable Television Fees 87,835 105,625 104,118 72,710 99,517 104,118 Cigarette Licenses 1,100 1,325 1,225 1,300 1,300 1,300 Mobile Home Licenses - 1,500 1,500 1,500 1,500 1,500 Direct Sellers Licenses 200 700 100 - - 100 Special Events/Picnic Licenses 215 210 160 165 165 160 Dog & Cat Licenses 2,464 2,720 2,470 2,571 2,470 2,470 Bike Licenses 85 40 30 45 45 35 Building Permits 127,695 147,709 120,000 90,509 120,000 120,000 Fire Dept Inspection Fees 128,576 124,936 125,000 - 135,000 135,000 Miscellaneous Revenue - - - - - - Temporary Permits 420 1,130 500 360 360 500 Right of Way Permits 34,650 57,450 26,000 42,775 63,900 60,000 Fireworks Permits 8,400 9,400 9,200 9,200 9,200 9,200 False Alarm Permits 400 1,450 - 500 450 - Fire Sprinkler Permits 5,800 4,500 4,000 1,600 2,400 3,800 Burning Permits 10 10 - - - - Chicken & Bee Permits 200 375 125 600 600 325 Subtotal 427,422 514,166 423,028 276,087 490,249 475,703 Village of Bellevue - Operating Budget 2026 Page 4.3 FINES, FORFEITURES & PENALTIES DESCRIPTION Law and Order citations revenue is from tickets issued for local ordinance violations and citations issued by law enforcement. The Municipal Court utilizes multiple methods to collect from the issued citations. SIGNIFICANT CHANGES • + $7,000 Increase in Law & Ordinance Citations estimated in 2026, based on the 2025 projected year end. LINE-ITEM DETAIL 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FINES, FORFEITURES & PENALTIES Law & Ordinance Citations 132,075 174,034 128,000 105,945 135,000 135,000 Parking Citations 10,405 5,590 10,000 2,950 2,950 10,000 Subtotal 142,480 179,624 138,000 108,895 137,950 145,000 Village of Bellevue - Operating Budget 2026 Page 4.4 PUBLIC CHARGES DESCRIPTION The Public Charges account group includes fees charged for special services. Special assessment letters are fees charged for issuing letters of special assessment on Village properties that are changing ownership. Copy Fees are charged for copying public information and sales of maps and documents. License Publication Fees are charged to Village grocery stores, convenience stores, bars, and restaurants when applying for annual beer and/or liquor licenses, to meet publication requirements before the decision by the Village Board and covers the cost of the Class I Notice printed in the Green Bay Press Gazette. Planning and development fees include charges for services such as subdivision plat maps, certified survey maps, rezoning requests, conditional use permits, and variance requests. Weights & Measures is a fee collected from businesses that use measuring scales and equipment in the sales of products (gas; groceries) whose proper and accurate measurement is tested and controlled through the State of Wisconsin. Park rental fees are reservation fees for use of park facilities. Program fees are registration fees for recreation programs. Tree charges are revenue from the resident tree program. SIGNIFICANT CHANGES • + $1,455 Increase in Special Assessment Letter Revenue estimated for 2026, to more closely reflect 2025 projected actuals. • + $1,995 Increase for Weights & Measures estimated for 2026, to more closely reflect 2025 projected actuals and is due to the increase of businesses in the Village of Bellevue that require this regulatory monitoring. • + $20,000 Increase in revenue related to Ambulance Calls. LINE-ITEM DETAIL 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PUBLIC CHARGES Special Assessment Letters 11,116 10,050 9,000 7,264 10,455 10,455 Copies 130 26 30 16 25 25 License Publication Fees 1,000 1,100 1,025 1,175 1,150 1,150 NSF Fees - - - - - - Weights & Measures 20,145 20,370 20,370 - 22,365 22,365 Fire Emergency Calls - - - - - - Fire Reports - - - - - - Ambulance Calls 40,304 93,511 70,000 61,783 92,674 92,000 Street Charges 6,611 390 1,000 456 1,000 1,000 Dog Park Fees 500 - 9,000 - 16,500 8,500 Animal Control Fees - - - 50 - - Park Rental Fees 24,788 27,831 27,485 19,013 27,485 28,805 Park Program Fees/Other Income 13,205 8,401 11,800 3,039 7,750 11,800 Park Program - Non Taxable 100,604 108,810 128,400 120,105 128,400 128,400 Park Program - B/A School 62,341 65,808 74,910 36,123 68,000 72,270 Senior General Taxable 98 - - - Senior Program - Non Taxable 700 937 1,000 - 1,000 Senior Holiday Gala 2,933 4,721 4,200 572 572 4,200 Senior Summer Picnic 1,088 504 1,500 (3) (3) 1,500 Sponsorships & Donations 15,969 14,499 13,950 3,750 3,750 13,950 Friends of Bellevue Parks - - - 43 43 Tree Charges 754 1,429 - 1,115 1,115 600 Planning & Development Fees 16,650 21,320 15,000 17,350 18,075 15,000 Engineering - Conts. Charges - - 50,000 - - 50,000 Subtotal 318,936 379,707 438,670 271,851 399,356 463,020 Village of Bellevue - Operating Budget 2026 Page 4.5 MISCELLANEOUS REVENUES DESCRIPTION The Miscellaneous Revenues account group contains all revenues not elsewhere classified. • Interest - Bank Accounts: interest earned on investments and unspent funds. • Interest - Delinquent Special Assessments: penalty interest due to late payment of special assessments. • Interest - Miscellaneous: penalty interest for late payment of bills for materials or services. Rental Property is rent due for leases of Village owned property, including cellular tower space. Lease Rent Payments are received from the Water, Sewer, and Stormwater Utilities to cover operating expenses and increase by 3% annually. Sale of Other Equipment and Property can include the sale of Village assets to a third party. Miscellaneous Revenue is any other revenue realized that does not fit into another category. SIGNIFICANT CHANGES • + $235,000 Increase in Bank Account Interest estimated for 2026 due to high interest rates and the large unassigned fund balance sitting in Village accounts. Interest rates for next year are expected to stay close to current. • General increases to Lease Agreements (Water: + $2,824.89, Sewer: + $2,824.89, Stormwater: + $2,824.89). • - $2,500 Decrease in Sale of Other Equipment & Property estimated in 2026 due to the sale of only one police squad. LINE-ITEM DETAIL 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET MISCELLANEOUS REVENUE Interest - Bank Accounts 233,939 374,767 165,000 316,922 400,000 400,000 Interest-Delq Spec Assess-Cty 2,320 2,603 2,000 1,228 2,000 1,216 Miscellaneous Interest 272 (53,576) - - - Rental Properties 56,827 78,938 71,031 37,339 68,307 71,048 Lease Agreement - Water 88,757 91,420 94,163 - 94,163 96,988 Lease Agreement - Sewer 88,757 91,420 94,163 - 94,163 96,988 Lease Agreement - Stormwater 88,757 91,420 94,163 - 94,163 96,988 Sale of Fire Equip & Property - - - - - Sale Of Other Equip & Property 524 - 5,000 - 5,000 2,500 Insurance Recoveries - - - - - Donations 1,500 - - - - Donations - FF Memorial - - - - - Miscellaneous Revenues 1,897 476 - (255) - - Rescinded/Refunded Taxes - - - - - Other Revenue - 1,702 3,633 2,034 3,633 3,105 Subtotal 563,549 679,170 529,153 357,268 761,429 768,833 Village of Bellevue - Operating Budget 2026 Page 4.6 OTHER FINANCIAL RESOURCES DESCRIPTION Other Financial Resources are funds that may or may not be appropriated to a particular project and are transfers from other accounts. SIGNIFICANT CHANGES • No significant changes are being made for 2026, from 2025. LINE-ITEM DETAIL 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER FINANCIAL SOURCES Transfer from Sanitation - - - - - - Transfer from VOM - - - - - - Transfer from Park Special Rev - - - - - - Fund Balance applied - - 170,000 - 170,000 170,000 Subtotal $- $- $ 170,000 $- $ 170,000 $ 170,000 Village of Bellevue - Operating Budget 2026 Page 4.7 GENERAL GOVERNMENT: VILLAGE BOARD ROLE/COMPOSITION OF THE VILLAGE BOARD The Bellevue Village Board is composed of five trustees elected, at large on a nonpartisan basis, for two-year overlapping terms. The Village President serves for a three-year term. Each of the five members of the Village Board has an equal voice in representing the Village of Bellevue. The Board is responsible for setting policy and for the hiring of a chief administrative officer to carry out the day-to- day functions of the Village. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Annual Budget Review (% within budget) 102.2% 97.7% 176.7% 97.2% 74.9% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • +$866 Increase in overall budget expenditures for 2026. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET VILLAGE BOARD Salaries 37,842 29,863 18,022 12,436 18,022 18,553 FICA - Payroll Taxes 1,338 1,363 1,379 952 1,379 1,419 Office Supplies 78 63 200 51 - 200 Publications/Subscription/Dues 5,834 14,087 7,374 - - 7,669 Travel & Mileage - - - - - - Training & Seminars - - - - - - Other Supplies & Expenses 2,594 1,133 3,200 1,392 3,200 3,200 Capital Equipment - - - - - - Total $47,686 $46,509 $30,175 $14,830 $22,601 $31,041 Village of Bellevue - Operating Budget 2026 Page 5.1 GENERAL GOVERNMENT: MUNICIPAL COURT GOAL To prepare for fair and impartial legal proceedings, efficiently handle all office procedures, records and funds and to resolve citizen concerns in a timely manner. OBJECTIVES • To ensure that the laws of the Village are upheld through court proceedings. • To ensure our community remains safe and that justice is preserved through appropriate prosecution of law offenders. PROGRAM ACTIVITY STATEMENT The Municipal Court is staffed by a part-time elected Judge, a full-time Court Clerk and a part-time Deputy Court Clerk. The Village Attorney serves as the Village’s Prosecutor. The Court is responsible for processing cases resulting from the issuance of locally issued citations. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Annual Budget Review (% within budget) 93.3% 93.8% 90.6% 94.4% 99.0% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • +$3,610 Increase in overall budget expenditures for 2026 primarily related to staff wages and software support REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET MUNICIPAL COURT Salaries & Wages 54,846 62,811 66,551 43,589 66,551 69,068 Employee Benefits 12,267 13,971 18,410 13,198 18,410 19,286 Contracted Services 9,058 11,139 12,305 9,866 12,305 12,522 Utilities - - - - - - Operating Supplies 1,180 2,100 2,400 280 2,000 2,400 Memberships/Travel/Training 2,172 1,834 2,625 2,053 2,053 2,625 Capital Equipment - - - - - - Total $ 79,523 $ 91,854 $ 102,291 $ 68,985 $101,319 $ 105,901 Village of Bellevue - Operating Budget 2026 Page 5.2 GENERAL GOVERNMENT: LEGAL/PROFESSIONAL SERVICES GOAL To ensure that the Village is counseled and represented on legal, labor and human resource matters. OBJECTIVES • To represent and advise the Village in general legal matters. • To represent and provide the Village assistance in labor and human resource issues. • To represent the Village in prosecutions at the Village Municipal Court. PROGRAM ACTIVITY STATEMENT The Legal/Professional Services Department is responsible for professional and consulting services including general matters, labor matters, human resources and court prosecution. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Annual Budget Review (% within budget) 70.8% 101.0% 49.3% 64.2% 66.7% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • No significant changes REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET LEGAL/PROFESSIONAL Professional Services 8,591 10,547 15,000 5,756 10,000 15,000 Prof Svcs - Municipal Court 9,168 8,699 15,000 4,746 10,000 10,000 Contracted Services - - - - - Total $ 17,759 $ 19,246 $ 30,000 $ 10,502 $20,000 $ 25,000 Village of Bellevue - Operating Budget 2026 Page 5.3 GENERAL GOVERNMENT: VILLAGE ADMINISTRATOR’S OFFICE GOAL To ensure that Village services are provided to the citizens in a responsive and cost- efficient manner under the direction of the Village Board. OBJECTIVES • To effectively manage Village Administration and assist with Village operations. • To propose policy and provide information that aids the Village Board in decision making. • To develop and implement plans and programs to achieve strategic plan goals. • To implement fiscal policies that ensure long-term fiscal integrity of the Village. • To serve as the Human Resources manager of the Village. PROGRAM ACTIVITY STATEMENT Village Administration is responsible for all administrative and human resource activities through setting goals, objectives and policies and supervising department director activities. Village Administration represents Village government, in intergovernmental relationships and community organizations, through participation in meetings, conferences and as a member of area and statewide organizations and committees and through on-going communication with county, state and federal elected officials. Village Administration provides information to assist the Board in deliberations, establishing policy and making proposals concerning governmental activities and programs. Village Administration also oversees the provision of Village services to ensure cost effectiveness and citizen satisfaction. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Create, process and track employee retention and key indicators to promote tenure Create procedures and reports for ongoing analysis Completion PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Annual Budget Review (% within budget) 92.8% 101.7% 87.2% 113.9% 101.8% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • -$2,552 Decrease in overall budget expenditures for 2026. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ADMINISTRATOR'S OFFICE Salaries & Wages 88,876 100,565 88,246 74,937 89,657 82,221 Employee Benefits 32,264 23,540 18,694 16,418 19,800 18,600 Telephone/Cell 678 328 380 259 380 500 Contracted Services 8,518 9,642 13,050 6,198 13,050 13,050 Operating Supplies 11,340 15,461 15,120 13,417 15,120 14,150 Memberships/Travel/Training 3,286 4,253 3,124 2,160 3,124 7,500 VOM Charges 224 258 273 273 273 314 Capital Equipment - - - - - - Total $ 145,187 $ 154,047 $ 138,887 $ 113,663 $141,404 $ 136,335 Village of Bellevue - Operating Budget 2026 Page 5.4 GENERAL GOVERNMENT: FINANCE-CLERK/TREASURER GOAL The primary purpose of the Director of Finance/Clerk-Treasurer position is to perform the statutory duties of the Clerk required by § 61.25 Wisconsin Statutes and to serve as the Finance Director of the Village, to manage all functions of the Office of the Clerk- Treasurer and to serve as a member of the Village Executive Management Team. OBJECTIVES • To receive and disperse Village funds in accordance with procedures established by State Statutes and generally accepted accounting principles. • To ensure compliance with Wisconsin Open Records and Open Meeting Laws. • To maintain official records and publish notices in accordance with State Statutes. • To maintain all special assessment receivable accounts and to prepare them for the tax roll. • To oversee processing of Letters of Specials. • To perform duties related to the Board of Review, prepare the property tax roll, collect taxes and process tax settlements. • To issue licenses and permits as authorized by the ordinances and granted by the Village Board. • To provide resources and materials for administering all elections. • To manage the Village’s accounting system, including fund accounting, utility billing and payroll. • To assist the Village Administrator in preparing the annual budget and in developing capital project debt financing plans. PROGRAM ACTIVITY STATEMENT The Clerk’s activities focus on record preparation, processing and retention, including meeting minutes, legal notices, ordinances, resolutions, codes, and policy statements. The Clerk-Treasurer attends Village Board meetings in accordance with State Statutes. All election activities are the responsibility of this office. The Treasurer’s activities include establishing procedures for processing statements for payments such as property tax roll, special assessment charges, delinquent personal property taxes and licenses. The Treasurer is responsible for collecting payment of statements, utility bills and license fees; processing checks, special assessments, real estate taxes, payroll, notices and debt payments; performing bank deposits; reconciling bank statements; reviewing investments; filing state reports; and overseeing general accounting of all Village funds. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall PROVIDE ACCESS TO LOCAL GOVERNMENT THROUGH ACCURATE AND TIMELY ACCESS TO AGENDAS AND MINUTES. PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Village Board Meetings 28 31 27 24 24 CONDUCT FAIR, OPEN & TRANSPARENT ELECTIONS. ENSURE ALL ELIGIBLE VOTERS CAN CAST A BALLOT & HAVE THAT BALLOT COUNTED. PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Total Elections 2 4 2 3 2 Total Votes for all Elections 3,183 13,073 6,678 16,620 7,456 Total Number of Absentee Ballots Processed for All Elections 1,349 4,915 2,006 6,011 2,973 Highest Number of Total Registered Voters 10,265 9,388 9,388 9,910 10,361 Village of Bellevue - Operating Budget 2026 Page 5.5 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • - $19,472 Decrease in overall expenditures primarily related to a decrease in Capital Equipment within the Elections category. $41,135 was budgeted in 2025 for new election related Badger Books. This one-time expense does not need funding in 2026. As such the other increases due to four elections or wage/benefit changes is offset for the better. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET CLERK Salaries & Wages 33,090 34,471 32,482 27,490 34,682 44,736 Employee Benefits 9,975 8,039 12,482 6,154 12,455 14,300 Contracted Services 31,513 28,489 32,670 27,084 28,983 28,976 Operating Supplies 5,451 10,764 4,580 (4,384) 1,338 8,780 Memberships/Travel/Training 1,002 2,392 2,617 1,569 1,519 1,909 VOM Charges 112 129 137 136 136 157 Capital Equipment - - 6,713 8,399 8,399 - Subtotal $ 81,144 $ 84,284 $ 91,681 $ 66,448 $ 87,512 $ 98,858 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ELECTIONS Salaries & Wages 5,740 39,591 18,558 14,077 14,371 28,280 Employee Benefits 613 5,230 999 1,580 1,800 5,455 Contracted Services 339 97 199 130 207 207 Operating Supplies 7,637 27,173 16,849 8,787 15,833 26,923 Memberships/Travel/Training 43 41 375 451 671 1,385 Capital Equipment - 90 41,135 41,255 41,255 - Subtotal $ 14,372 $ 72,222 $ 78,115 $ 66,280 $ 74,137 $ 62,250 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FINANCE & ACCOUNTING Salaries & Wages 49,425 53,046 71,617 44,068 71,617 77,361 Employee Benefits 6,880 7,480 10,456 16,206 11,056 11,488 Contracted Services 28,674 30,951 48,138 23,128 43,340 40,915 Operating Supplies 2,661 2,968 3,787 12 3,106 4,387 Memberships/Travel/Training 1,304 554 1,785 15 586 1,328 VOM Charges 112 129 137 137 137 157 Capital Equipment - 211 10,500 9,102 9,102 - Subtotal $ 89,056 $ 95,339 $ 146,420 $ 92,668 $ 138,944 $135,636 FINANCE-CLERK/TREASURER GRAND TOTAL 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $ 184,572 $ 251,845 $ 316,216 $ 225,396 $ 300,593 $296,744 Village of Bellevue - Operating Budget 2026 Page 5.6 GENERAL GOVERNMENT: ASSESSOR GOAL To ensure that all real estate and personal property within the village is assessed for taxation, as of January 1st. OBJECTIVES • To determine values of all taxable property. • To make corrections to the tax roll and add any omitted property. • To certify the assessment roll. • To attend the annual Board of Review. PROGRAM ACTIVITY STATEMENT The Village’s Assessor is an independent contractor for the Village. The Village Assessor is responsible for determining the value of all taxable property within the Village. The assessor also makes changes to the tax roll and adds any omitted property. Upon completion of the assessment roll, the assessor turns over the roll to the Village Clerk/Treasurer. The assessor certifies the assessment roll and submits the roll to the Board of Review. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Annual Budget Review (% within budget) 101.2% 104.9% 99.2% 100.3% 84.4% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • -$8,850 Decrease in overall budget expenditures for 2026 primarily due to a small decrease in Contracted Services. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET VILLAGE ASSESSOR Software Support 3,087 3,754 3,150 2,517 2,517 3,000 Contracted Services 43,515 44,106 56,160 31,640 47,460 47,460 Postage - - 500 - 500 500 Other Supplies/Expenses 139 196 100 432 100 100 Total $ 46,742 $ 48,057 $ 59,910 $ 34,589 $50,577 $ 51,060 Village of Bellevue - Operating Budget 2026 Page 5.7 GENERAL GOVERNMENT: INFORMATION TECHNOLOGY GOAL To optimize the value of information technology in the provision of services to citizens and staff and to innovate through an approach that balances managed risks and controls costs. OBJECTIVES • To introduce innovative technologies that improve Village processes. • To integrate targeted technologies through planning and project management. • To support deployed technologies through responsive assistance and proactive coaching, consulting, and training. • To turn data into useful information for data-based management decisions. • To provide a reliable and secure information technology environment. • To cost-effectively manage the Village's information technology resources. PROGRAM ACTIVITY STATEMENT The Information Technology Department provides planning, maintenance, support, and development for the Village’s computerized network technology, including cybersecurity, surveillance systems, access control, the village-wide network, the website, links to external entities, servers, databases, personal computers, mobile devices, cloud IT management, software applications, and Software as a Service (SaaS). 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within the adopted budget Keep within 5% of budget % of overall 02 Achieve 97% (or greater) internal server and network uptime Achieve 97% (or greater) % of overall PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Keep annual expenses within the adopted budget 4% 8% -14% -12.8% 0.0% Achieve 97% (or greater) internal server and network uptime NA NA 99.7% 99.9% 99.9% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $33,312 Increase to Capital Equipment primarily related to the consolidation of all capital equipment purchases from other General Fund categories into the Information Technology line items. This will streamline purchasing and make it easier to budget annual needs moving forward. Other increases (+ $11,281 in Contracted Services, + $4,445 in Software Support/Maintenance, etc.) are offset by savings in other categories. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET INFORMATION TECHNOLOGY Salaries & Wages 19,750 22,725 21,674 16,068 21,674 22,105 Employee Benefits 4,262 3,535 4,664 2,586 4,664 4,783 Contracted Services 135,306 157,958 197,107 117,034 197,107 211,471 Memberships/Travel/Training 2,013 1,070 2,665 389 2,665 2,575 Capital Equipment 14,573 10,572 12,088 5,740 12,088 45,400 Total $ 175,904 $ 195,860 $ 238,198 $141,817 $238,198 $ 286,334 Village of Bellevue - Operating Budget 2026 Page 5.8 GENERAL GOVERNMENT: OTHER GOVERNMENTAL PROGRAM ACTIVITY STATEMENT Other Governmental Expenditures include funding for Village liability, crime, property, auto physical damage, no fault sewer, railroad, cyber liability, employee bonds and workers compensation insurance through the League of Wisconsin Municipalities Mutual – The McClone Agency. SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $87 Increase in overall budget. Partial reductions in Employee Bonds, General Liability and Property Insurance are offset by an increase in Workers Compensation insurance. Increased variability is expected as economic conditions and natural disasters impact the region and nation. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER GOVERNMENTAL Bad Debt Expense 1,009 255 500 Illegal Taxes & Refunds Property Insurance 12,975 29,879 16,893 49 15,812 15,812 General Liability 9,280 6,004 5,250 2,463 4,926 4,926 WORKERS COMPENSATION 12,460 22,754 17,461 11,534 18,417 18,417 Employee Bonds 3,195 15,227 11,710 5,475 10,950 10,950 CYBER LIABILITY INSURANCE - 449 - 898 1,796 1,796 Total $ 38,919 $ 74,568 $ 51,814 $ 20,419 $ 51,901 $ 51,901 Village of Bellevue - Operating Budget 2026 Page 5.9 PUBLIC SAFETY: LAW ENFORCEMENT GOAL To protect life and property within the Village. Provide interaction with the public for matters that require knowledge of state laws and county and Village ordinances while enhancing professional law enforcement services and principles of community policing. OBJECTIVES • Detect and apprehend violators of state statues, local ordinances and motor vehicle laws. • Conduct criminal investigations, collect and process evidence, obtain statements and complete department reports. • Provide immediate first aid as a first responder as necessary. • Serve civil and criminal process papers. Conduct traffic accident investigations. • Be knowledgeable on legal issues and constitutional rights. Testify in court and provide Municipal Court security. • Work closely with Village administration and support staff in the Village of Bellevue. • Serve as a community resource to resolve and improve community issues. PROGRAM ACTIVITY STATEMENT The Village contracts with Brown County Sheriff’s Department to provide three shifts of 24-hour coverage, one swing shift including a total of 16 hours, two full-time Direct Enforcement Officers (DEOs) and an unanticipated reduction of traffic support from Brown County. The Village contract also includes services from other personnel including patrol sergeants, investigative personnel, specialty units and administration. The Village also utilizes a PT Animal Control Officer and PT crossing guards to carry out safety functions. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Track annual call data to track community trends Complete annual needs review Annual call data charts SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • - $77,228 Increase in Professional Services line item due to contractual increase outlined in contract. • + $6,386 Increase in other categories including Axon Radio equipment as the primary driver. • + $675 Increase in Crossing Guard line items to account for a $1.00/hour increase in crossing guard hourly wages. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET LAW ENFORCEMENT Contracted Services $1,733,521 $1,797,406 $1,951,128 $ 1,006,190 $1,951,128 $ 2,021,936 Utilities $3,969 $5,524 $5,600 $ 3,452 $5,600 $ 5,600 Insurance $661 $2,501 $2,225 $ 955 $1,500 $ 1,909 Operating Supplies $55,433 $55,643 $48,300 $ 27,586 $39,278 $ 48,600 Memberships/Travel/Training $1,283 $1,047 $1,500 $ 652 $1,000 $ 1,600 Capital Equipment $65,811 $28,042 $106,778 $ 66,917 $106,778 $119,500 Subtotal $1,860,677 $1,890,163 $2,115,531 $ 1,105,752 $2,105,284 $ 2,199,145 CROSSING GUARDS Salaries & Wages $12,654 $12,944 $13,680 $ 7,220 $13,680 $ 14,400 Employee Benefits $968 $990 $1,047 $ 552 $1,047 $ 1,102 Operating Supplies $7 $ - $100 $- $ - $- Subtotal $13,629 $13,934 $14,827 $ 7,772 $14,727 $ 15,502 GRAND TOTAL $1,874,306 $1,904,098 $2,130,358 $ 1,113,524 $2,120,011 $ 2,214,647 Village of Bellevue - Operating Budget 2026 Page 5.10 PUBLIC SAFETY: FIRE & RESCUE GOAL To protect lives and property by providing services including fire prevention, fire suppression, emergency medical services, emergency management and fire investigations. Note: Bellevue contracts for fire protection with Green Bay Metro Fire Department. The mission of the Green Bay Metro Fire Department is to protect and educate our community, show compassion to all, and continue the time-honored tradition and dedication of the fire service. OBJECTIVES • Efficiently respond to fire, medical and hazardous material emergencies and natural disasters. • Provide programs in fire safety education and present programs at community functions. • Expand fire safety training to the senior citizens of the community. • Ensure department services are provided in a responsive and cost-effective manner and meet established goals and national standards. • Staff fire engines and a ladder company that meet state rules, statutes and national standards. • Maintain the number of structure fires in the Village at less than the national average. • Complete all fire inspections required twice annually by Wisconsin Administrative Code. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Track contract-based metrics including call volume Provide performance metrics Call/response volume # PERFORMANCE MEASURES 2023 2024 As of 9/30/2025 2025 Projected 2026 01 EMS Calls (#) 1,201 1,275 902 1,202 02 EMS Calls (TIME) – Goal 8:00 7:38 7:39 7:47 - 03 EMS Transports 1,026 1,095 743 990 04 Fire Calls (#) 19 24 9 12 05 Fire Calls 1st Engine (TIME) – Goal 5:30 5:50 5:41 4:49 - 06 Fire Response to 15 (TIME) – Goal 9:00 8:19 7:35 7:45 - 07 False Alarm 60 120 80 106 08 Other (#) 370 450 358 447 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • - $22,948 Decrease in base contract line items due to overestimating 2025 contract expenses. • + $291,049 Increase in Ambulance line item to partially account for 2027 increase in Fire Department staffing. This accounts for approximately half of the projected increase totaling $556,834 in 2027. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FIRE DEPARTMENT Contracted Services 1,659,544 1,693,893 1,765,595 1,349,786 1,765,595 1,742,647 Operating Supplies - 28 - 30 30 - Subtotal $1,659,544 $1,693,921 $1,765,595 $ 1,349,815 $1,765,625 $ 1,742,647 AMBULANCE Contracted Services - - - - - 291,049 Subtotal $ - $ - $ - $- $ - $ 291,049 GRAND TOTAL $1,659,544 $1,693,921 $1,765,595 $ 1,349,815 $1,765,625 $ 2,033,696 Village of Bellevue - Operating Budget 2026 Page 5.11 PUBLIC WORKS: ADMINISTRATION GOAL Provide leadership to the department by developing work plans, policies and procedures and to support staff resources and training. OBJECTIVES • Facilitate staff involvement in program planning. • Maintain a high level of customer satisfaction. • Evaluate and track performance measures to improve service. • Develop policies and procedures that support the strategic and other village plans. PROGRAM ACTIVITY STATEMENT Public Works Administration provides policy administration and direction and management of the operations of the Public Works Department. The director is responsible for the management of the department’s divisions and the development long-range plans, budgeting, policies and procedures, employee training, interagency coordination and engineering management. Public Works Administration provides staff with the interface between executive leadership team and elected body. Administration is staffed by a director and receives program support from divisional staff. Administration ensures that each division within the department achieves the goals and objectives of the programs. Administration is responsible for a continuous improvement program that plans, implements and evaluates each program for efficiency and effectiveness as it relates to the strategic plan. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Communicating PW projects to residents and the traveling public. Using social media, Village website, and direct communication to keep residents informed of current and upcoming projects. Review communication plan during design as well as with as a part of the pre-construction meeting with the contractor. 03 Maintain qualified and well-trained staff. Director Maintain PE, Supervisors maintain credentials CEU’s earned PERFORMANCE MEASURES 2021 2022 2023 2024 2025* PW Administration Expenditures % of adopted budget 99.69% 198.7% 67.3% 77.9% 100.0% CEU’s earned towards Credentials - 100% 100% 100% 100% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • There were no significant staffing or program changes in 2025 nor proposed in 2026. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PUBLIC WORKS ADMINISTRATION Salaries & Wages 10,042 10,680 11,170 8,157 11,170 11,708 Employee Benefits 1,899 1,569 2,231 2,703 2,231 2,339 Operating Supplies - 665 - - - - Subtotal $11,941 $12,914 $13,401 $ 10,860 $13,401 $ 14,047 Village of Bellevue - Operating Budget 2026 Page 5.12 PUBLIC WORKS: STREET & HIGHWAY MAINTENANCE GOAL To ensure that public infrastructure is maintained to standards that provide a safe, healthy and functional transportation system. OBJECTIVES • Maintain streets in good repair. • Maintain signage, line striping and street lighting in a safe and efficient manner. • Ensure that utilities are managed and placed correctly within the right-of-way. • Maintain accurate records and inspection of infrastructure to plan work and repair. • Maintain neat appearance of right-of-way. PROGRAM ACTIVITY STATEMENT Public Works performs or contracts maintenance including street patching, curb replacement, sign maintenance, mowing right-of-way, minor roadway repairs, weed control and debris pickup. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 10% of budget % of overall 02 Continue development of a multi-year Street and Highway Maintenance Plan Have a cohesive program between maintenance and construction. City Works and GIS mapping 03 Continue with sidewalk maintenance program Providing a better sidewalk system by correcting defects in the concrete sidewalk. GIS, Cityworks, and an annual inspection. PERFORMANCE MEASURES 2021 2022 2023 2024 2025* PW Street & Highway Maintenance Expenditures % of adopted budget 101.3% 105.6% 98.8% 91.4% 124.3% Amount of Sidewalk defects fixed - - 59 111 41 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • The increase for Contracted Services includes an increase in our budgeted roadway crack fill operations from $60,000 in 2025 to $80,000. The reduction in small tools and equipment reflects the removal of a one-time trailer purchase that was completed in 2025 for mowing operations. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET STREET & HWY MAINTENANCE Salaries & Wages 163,268 199,987 121,301 196,822 208,709 119,911 Employee Benefits 57,664 49,690 32,159 43,105 46,662 36,773 Contracted Services 165,731 182,560 118,619 21,777 120,000 113,460 Utilities 5,246 3,950 3,500 1,183 3,500 3,500 Operating Supplies 60,101 56,271 96,552 24,933 95,751 107,580 Memberships/Travel/Training 5,893 3,281 4,900 4,572 5,115 7,619 VOM Charges 37,728 43,387 45,990 45,990 45,990 52,889 Capital Equipment - - - - - - Capital Improvements - - - - - - Subtotal $ 495,631 $539,126 $423,021 $ 338,382 $525,727 $ 441,732 Village of Bellevue - Operating Budget 2026 Page 5.13 PUBLIC WORKS: SNOW PLOWING GOAL To ensure that the Village transportation system is safe to travel upon through the winter months at a reasonable cost to the residents. OBJECTIVES • Clear priority 1 streets of ice and snow within 3 hours after snow has stopped falling. • Clear priority 2 streets to the curb within 12 hours after the snow has stopped falling. • Clear priority 3 facilities within 24 hours after the snow has stopped falling. • Evaluate snow and ice removal techniques and routes annually for efficiency and safety. PROGRAM ACTIVITY STATEMENT Ensure that the transportation system and municipal facilities are clear of snow and ice. There are seven zones, comprised of three priority routes, in each zone. Operators are responsible for the efficient use of abrasives and salts, plowing techniques, brine systems, vehicle maintenance and emergency response during snow and ice events. The program is staffed by seven operators, the Street Superintendent and the Utility Superintendent during snow events. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Maintain the roads for safe winter driving conditions through timely use of personnel and equipment. Clear snowfall from all streets within 12 hours of snow completion. Daily activity logs in every piece of snow plowing equipment 03 Maintain qualified and well-trained staff. Higher level of service for Bellevue residents and the traveling public. Tracking the efficiency of each route. PERFORMANCE MEASURES 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025* Number of Street Miles 72.63 72.63 73.80 74.43 74.85 Number of Snow Activity Days 18 18 42 24 52 Seasonal Snow Accumulation 65” 60” 77.2” 47.1” 43.3” Price of Fuel – Diesel/gallon $2.67 $3.14 $4.17 $3.60 $3.11 Labor Costs $28,803 $31,772 $74,938 $30,444 $43,900 Equipment Costs $97,411 $96,606 $50,925 $25,556 $77,262 Material Cost (Salt, Sand, Brine) $25,847 $33,206 $41,489 $29,632 $44,138 Total Cost $152,061 $161,584 $177,197 $85,632 $168,866 Average Cost per snow activity day $8,448 $8,977 $4,219 $3,568 $3,247 Average Cost per Mile of street per snow fall activity day $116 $124 $57 $48 $43 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • The decrease in wages and employee benefits from 2025 to 2026 results from reallocating current staff wages and salaries as well as shifting our full plow response to 3” this last year. The increase in snow removal supplies includes an increase to our salt cost, brine cost, replacement cutting edges and curb shoes, and the addition of a brine storage tank to better support the addition of the tandem axle truck to our fleet with enhanced brining capabilities. Village of Bellevue - Operating Budget 2026 Page 5.14 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET SNOW PLOWING Salaries & Wages 46,278 38,658 124,459 42,475 65,000 81,382 Employee Benefits 16,683 10,696 34,216 9,030 14,930 22,015 Operating Supplies 57,739 62,273 43,155 31,021 45,000 87,940 Memberships/Travel/Training 80 - 500 230 500 600 VOM Charges 120,745 138,858 135,671 135,671 135,671 156,021 Capital Equipment - - - - - - Subtotal $ 241,526 $250,485 $338,001 $ 218,426 $261,101 $ 347,958 Village of Bellevue - Operating Budget 2026 Page 5.15 PUBLIC WORKS: ENGINEERING & CONSTRUCTION GOAL To ensure that public infrastructure is constructed to standards that provide safe, sustainable and functional systems for many years to come. OBJECTIVES • Provide cost effective design and construction of projects. • Evaluate, analyze and develop projects to replace deficient, deteriorated, or undersized infrastructure. • Provide new infrastructure to accommodate future growth. • Ensure infrastructure is constructed according to standards and specifications. • Maintain accurate records of infrastructure systems and construction. PROGRAM ACTIVITY STATEMENT Engineering is responsible for the planning, design, permitting and construction of public infrastructure. This is accomplished through the evaluation of private development infrastructure’s impact and efficiency to the public infrastructure system, inspecting and documenting public construction, administering contracts, reviewing developer constructed infrastructure, preparing infrastructure assessments and managing finances. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Complete 1.2 miles of planned road resurfacing projects Adhere to the 2026 approved CIP Pay requests PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Percentage of budget used 74.4% 117.5% 100.2% 146.4% 101.3% Construction project cost % of adopted budget - - 94.4% 86.8% 89.8% Average Special Assessment Levied per parcel, excluding commercial properties - - $36,167 $12,191 $3,747 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • No significant changes above minor wage & benefit adjustments REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET CONSTRUCTION/ENGINEERING Salaries & Wages 59,117 59,901 54,010 46,207 55,474 57,210 Employee Benefits 13,274 12,290 12,615 9,205 12,615 13,308 Contracted Services 33,072 46,393 53,000 6,266 53,000 53,300 Memberships/Travel/Training 1,038 1,161 800 300 1,000 1,000 VOM Charges 3,402 3,912 4,147 4,147 4,147 4,769 Capital Equipment 1,897 1,304 1,025 758 1,025 - Subtotal $ 111,799 $124,961 $125,597 $ 66,884 $127,261 $ 129,587 Village of Bellevue - Operating Budget 2026 Page 5.16 PUBLIC WORKS: STREET LIGHTING & TRANSIT GOAL Street lighting expenditure fluctuations are attributed to changes in energy rates, energy efficiency and added streetlights. Transit services are contracted through Green Bay Metro. A portion of expenses are offset through revenues received from Metro and State/Federal funding (see Intergovernmental Revenues). 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 10% of budget % of overall 02 Work on upgrading all streetlights located within the Village to LED light fixtures Decrease the total lighting budget Wisconsin Public Service invoices. PERFORMANCE MEASURES 2021 2022 2023 2024 2025 Percentage of budget used 112.5% 108.9% 79.8% 70.4% 77.1% Percentage of streetlights that are LED - - 26.7% 30.6% 35.8% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • There is an assumed WPS rate increase of 5% which results in an anticipated increase of $7,500 to the street lighting budget. • - $7,111 Decrease in Mass Transit services primarily related to a decrease in Paratransit expenses. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET STREET LIGHTING & TRANSIT Street Lighting 137,911 129,936 150,000 88,486 151,690 157,500 Contracted Services - Transit 473,264 431,053 179,550 39,011 102,490 142,439 Subtotal $ 611,175 $560,989 $329,550 $ 127,497 $254,180 $ 299,939 PUBLIC WORKS: GRAND TOTAL 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $1,745,383 $1,766,372 $1,469,804 $ 966,078 $1,464,264 $ 1,520,053 Village of Bellevue - Operating Budget 2026 Page 5.17 PUBLIC WORKS: BUILDINGS & GROUNDS GOAL To provide for maintenance and upkeep of the Village’s buildings and grounds in a safe, cost effective, and efficient manner. OBJECTIVES • Evaluate and promote energy conservation in Village facilities. • Establish preventative maintenance policies for facilities to extend the life of facilities. • Continually evaluate the need for facility improvements and capital project needs. PROGRAM ACTIVITY STATEMENT Responsible for utilities, maintenance, and custodial upkeep of the Village’s real property including public buildings located at 1811 Allouez Avenue, 2828 Allouez Avenue, 3100 Eaton Road, Village Park buildings, and Village owned parking lots. Professional maintenance of Village facilities is completed by a full-time facilities & grounds staff member and contracted services. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Secure new Village of Bellevue Sign Keep within 5% of budgeted % of budged amount PERFORMANCE MEASURES 2021 2022 2023 2024 2025* B&G Expenditures percentage of adopted budget 106% 113% 97% 111% 86% Successful Weatherproof Community Centr Roof – percent of budget 94% Secure a 2-yr Custodial Contract within Budget 86% Transition Village Offices into Village Hall (% of 2025) 46% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $ 46,556 Increase in Buildings and Grounds primarily related to: + $1,878 Increase in VOM, + $13,345 Increase in Contracted Services, + $24,500 Increase in Utilities, + $6,100 Increase in Capital Equipment and + $700 Increase in Cleaning Supplies. Many of these categories will see a one time bump and then remain stable as expenses realign with new office facility. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET BUILDINGS & GROUNDS Salaries & Wages 67,690 71,899 44,423 51,159 55,242 46,260 Employee Benefits 29,546 27,836 16,909 19,507 20,850 17,550 Contracted Services 51,618 79,547 58,030 34,077 75,000 69,115 Utilities 82,139 68,780 90,850 66,376 92,680 115,165 Operating Supplies 16,001 13,925 17,500 11,788 17,700 18,200 VOM Charges 10,272 11,813 12,522 12,522 12,522 14,400 Capital Equipment 16,044 4,096 - 8,600 8,600 6,100 Subtotal $ 273,311 $ 277,897 $ 240,234 $ 204,030 $282,594 $ 286,790 Village of Bellevue - Operating Budget 2026 Page 5.18 PARKS, RECREATION & FORESTRY: ADMINISTRATION GOAL To provide direction, coordination, and support of all activities of the Parks, Recreation & Forestry Department. OBJECTIVES • Develop and implement a program of services that effectively meet the recreational, cultural, and preservation needs of the community. • Establish an effective community relations program that communicates the availability of current services and promotes parks and recreation services within the community. • Conduct general administrative functions including personnel management, risk and safety management, performance measurement, and purchasing and budget preparation/management. • Evaluate operations to improve efficiency and effectiveness. PROGRAM ACTIVITY STATEMENT Parks, Recreation & Forestry Department consists of administration, park maintenance and operations, recreation, and urban forestry. Administration is responsible for coordinating, monitoring, and managing these components to form a system of services responsive to the recreation interests and preservation needs of the Village. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Continue to promote professional development Dir, Park Foreman, & Sup. Attend WPRA Con. & Workshop Attendance 03 PRF staff maintain CPRP certifications Dir. & Sup. Maintain CPRP CEU’s earned PERFORMANCE MEASURES 2021 2022 2023 2024 2025* PRF Administration Expenditures % of adopted budget 94% 95% 79% 96% 82% Percent attendance for WPRA Conference/Workshop 100% 100% 100% 100% 100% CEU’s earned towards CPRP 100% 100% 100% 100% 100% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $1,300 Increase in Telephone/Cell – Reflect true cost of line item from 2025. • - $4,200 Decrease in Capital Equipment – Staff computers moving from PRF Admin budget to IT budget line item. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ADMINISTRATION Salaries & Wages 37,185 45,676 41,911 34,456 41,911 44,070 Employee Benefits 7,732 7,030 10,019 5,486 10,018 10,444 Utilities 2,533 2,949 2,500 2,552 3,835 3,800 Contracted Services 346 590 752 318 550 752 Operating Supplies 1,000 59 1,000 - - 1,000 Memberships/Travel/Training 2,445 5,247 5,145 3,091 5,175 5,305 Capital Equipment - 3,496 5,200 4,135 4,200 - Subtotal $ 51,241 $ 65,047 $ 66,527 $ 50,037 $65,689 $ 65,371 Village of Bellevue - Operating Budget 2026 Page 5.19 PARKS, RECREATION & FORESTRY: PARKS GOAL To provide functional, safe, and attractive park areas and recreational facilities. OBJECTIVES • Provide Park and recreational facilities that are functional and enable users to enjoy an optimal recreational experience. • Provide safe, accessible, and healthful park areas and recreational facilities. • Provide clean, attractive, and aesthetically pleasing park areas and recreational facilities that meet the needs of the community. PROGRAM ACTIVITY STATEMENT Maintains outdoor recreation, open space land, and the Community Center. Performs janitorial, preventative, and routine maintenance; program support/set-up; scheduled improvements; and emergency/vandalism repairs. The Village’s Park system is maintained by seasonal staff members (April-October) a full-time Village Forester & Park Foreman and a full-time Parks Laborer. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Improve patron safety by adding quarterly playground inspections task for new Parks Laborer. Complete Quarterly Completion of task 03 Provide amenities with 2025 construction of Bethel Park. Follow Park master plan for construction. % of master plan completed PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Provide amenities with 2025 construction of Bethel Park 33% Improve patron safety by adding quarterly playground inspections task for new Parks Laborer 25% Improve patron safety by adding field mix to infield at DeBroux Park Ball Field & Replace one park sign at Josten Park 100% Improve patron safety by installing fall surface (chips) at all Village playgrounds. 50% 50% 50% PRF Parks Expenditures percentage of adopted budget 93% 106% 102% 102% 66% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $34,862 Increase in overall Parks Budget primarily related to: + $23,617 Increase in Wages and Benefits, + $5,170 Increase in Contracted Services and + $6,016 Increase in VOM. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PARKS Salaries & Wages 108,514 107,973 146,732 95,816 124,117 164,218 Employee Benefits 25,197 22,035 44,159 19,935 26,038 50,290 Contracted Services 84,977 71,947 77,200 52,014 77,200 82,370 Utilities 23,896 20,949 27,402 15,483 24,800 27,637 Office Supplies 50 Operating Supplies 24,689 25,838 31,550 16,510 31,550 31,550 Memberships/Travel/Training - 1,176 500 154 500 324 VOM Charges 32,903 37,838 40,109 40,109 40,109 46,125 Capital Equipment 4,565 15,702 - - - - Subtotal $ 304,741 $ 303,508 $ 367,652 $ 240,021 $324,314 $ 402,514 Village of Bellevue - Operating Budget 2026 Page 5.20 PARKS, RECREATION & FORESTRY: FORESTRY GOAL To provide, maintain and grow a healthy, diverse, and safe urban tree canopy. OBJECTIVES • Maintain public tree canopy by utilizing arboricultural best practices. • Work towards eradicating the effects of Emerald Ash Borer and other invasive pests through tree removal and strategic treatment. • Educate the public on the role trees play in our community, as well as the benefits they provide. PROGRAM ACTIVITY STATEMENT Maintain trees located in parks, within the street right-of-way and on other Village-owned properties. Perform annual pruning and safety checks, remove dead or dying trees, plant replacement and new development trees. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Successfully prune canopy within Tree Zone Prune at least 95% of canopy % of trees pruned 03 Successfully plant 250 bare root trees to satisfy NEW Water grant by June 2026. 250 bare root trees planted % of trees planted PERFORMANCE MEASURES 2021 2022 2023 2024 2025* PRF Forestry expenditures percentage of adopted budget 72% 97% 111% 22% 56% Percentage of trees pruned in assigned tree zone 100% 100% 62% Successfully plant 250 bare root trees to satisfy NEW Grant. 30% 46% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $1,605 Increase in Contracted Services to fund removal of high-risk dead trees. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FORESTRY Salaries & Wages 794 - - 1,017 - - Employee Benefits 90 - - 1,017 1,017 - Contracted Services 16,382 6,499 21,090 11,226 21,130 22,695 Subtotal $ 17,265 $ 6,499 $ 21,090 $ 13,260 $22,147 $ 22,695 Village of Bellevue - Operating Budget 2026 Page 5.21 PARKS, RECREATION & FORESTRY: RECREATION & SENIOR SERVICES GOAL To implement a program of services and activities that effectively meets the recreational and cultural needs of the community. OBJECTIVES • Provide recreation opportunities including enrichment, sports/fitness, community events, and cultural programs. • Develop/facilitate programs & activities that improve and promote individual social, cognitive, physical, and emotional skills. • Develop programs that encourage participants to be active outdoors. PROGRAM ACTIVITY STATEMENT Recreation programs serve over 8,000 participants annually and include youth enrichment, youth sports, adult and older adult programs, family programs, and community special events. The division is managed by the Recreation Supervisor. Programs and activities utilize seasonal employees and volunteers. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Provide youth enrichment opportunity through the operation of a full-day licensed summer camp. Offer space for 912 camp participants % of spots filled 03 Provide opportunity for older adults to participate in outdoor physical activity Offer 2 Pickleball Clinics Programs offered 04 Provide family/community event activities Offer 14 Family/community events. Events offered PERFORMANCE MEASURES 2021 2022 2023 2024 2025* PRF Recreation Expenditures percentage of adopted budget. 89% 106% 97% 87% 68% Percentage of summer camp spots filled. 95% 98% 100% 100% 100% Pickleball Clinics Offered N/A 2 3 4 4 Family/Community Events Offered 14 13 14 14 14 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $19,762 Increase in category related to: + $30,319 Increase in Wages and Benefits which is partially offset by a - $10,826 Decrease in Operating Supplies related to transition to digital annual Life Guides. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET RECREATION Salaries & Wages 180,719 191,693 217,840 167,977 218,432 243,240 Employee Benefits 19,668 20,219 30,721 17,483 25,347 35,640 Contracted Services 12,231 11,101 13,800 1,754 13,800 13,800 Operating Supplies 48,757 50,481 58,750 25,677 58,755 47,924 Senior Programming 6,821 6,671 8,000 (1,574) 7,500 8,000 VOM Charges 1,474 1,695 1,797 1,797 1,797 2,066 Capital Equipment $- $- $- $- $ - $- Subtotal $ 269,670 $ 281,859 $ 330,908 $ 213,115 $325,631 $ 350,670 Village of Bellevue - Operating Budget 2026 Page 5.22 PARKS RECREATION & FORESTRY: GRAND TOTAL 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $ 642,917 $ 656,914 $ 786,177 $ 516,433 $737,781 $ 841,249 Village of Bellevue - Operating Budget 2026 Page 5.23 COMMUNITY DEVELOPMENT: ADMINISTRATION GOAL To guide and manage the development, construction and use of property in a manner that maximizes the positive benefits for all of Bellevue. OBJECTIVES • To strive to assure that all land use decisions reflect long-term community interests. • To act as a resource for building code requirements to the general public and to the development community. • To enhance the existing pro-business environment to stimulate new and increased business activity. • To diversify and enhance the Village's tax base. • To serve the public in a professional, courteous and personal manner. The Department is responsible for guiding and managing the development, construction and use of property in a manner that maximizes the positive benefits for all of Bellevue, while at the same time minimizing the negative impacts on the use and enjoyment of individual properties. The Community Development Department works closely with other departments, the Plan Commission and Zoning Board of Appeals. PROGRAM ACTIVITY STATEMENT The Community Development Department is made up of five divisions: Administration, Building Inspection, Economic Development, GIS and Planning & Zoning. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget 2024 – 99.6% (Initiative Met) PERFORMANCE MEASURES 2020 2021 2022 2023 2024 2025* Plan Commission Meetings held 10 13 10 11 9 7 Zoning Board of Appeals Meetings held 2 1 2 3 4 3 Joint Review Board Meetings held 3 2 3 2 2 0 *Numbers through 8/31/2025 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • -$3,935 Decrease in Capital Equipment – No additional capital equipment is necessary to purchase or replace for the Community Development Department in 2026. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET COMMUNITY DEVELOPMENT ADMIN Salaries & Wages 10,426 11,161 11,943 8,269 11,943 12,531 Employee Benefits 2,567 2,755 2,860 2,043 2,860 2,212 Operating Supplies - - - - - 25 Capital Equipment 5,522 1,055 3,935 3,374 - - Subtotal $ 18,515 $ 14,971 $ 18,738 $ 13,687 $14,803 $ 14,768 Village of Bellevue - Operating Budget 2026 Page 5.24 COMMUNITY DEVELOPMENT: BUILDING INSPECTION PROGRAM ACTIVITY STATEMENT The Building Inspection Division is responsible for issuing building permits, performing inspections and providing plan review for all construction performed in the Village of Bellevue. The department responds to citizen complaints regarding zoning and housing code violations and follows up with enforcement action if required. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget 2024 – 104% (Initiative Not Met) 02 Time for site plan initial staff review comments back to applicant after formal submission Keep response rate of at least 85% within 15 business days 8 of 9 = 88.8% of overall (Initiative Met) Overages in the Building Inspections Department were related mostly to underestimated FICA, Retirement Contributions and Empl oyee Insurance line items. PERFORMANCE MEASURES 2020 2021 2022 2023 2024 2025* Total Number of Building Permits Issued 650 644 629 586 689 394 Total Single-Family Permits Issued 60 61 51 58 57 45 Total Number of Residential Units Permitted 106 278 167 60 65 51 Total Permitted Value $28,954,784 $64,109,456 $52,177,655 $57,690,051 $66,708,387 $38,388,439 Building Permit Revenue $112,174 $198,963 $157,830 $127,965 $147,709 $90,509 *Numbers through 8/31/2025 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • None. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET BUILDING INSPECTION Salaries & Wages $ 124,849 $ 139,130 $ 167,318 $ 102,798 $148,150 $ 175,670 Employee Benefits $ 48,489 $ 48,152 $ 59,223 $ 37,680 $59,223 $ 63,650 Contracted Services $ 8,139 $ 7,470 $ 9,529 $ 7,458 $9,458 $ 9,831 Utilities $ 1,266 $ 1,055 $ 1,550 $ 727 $1,280 $ 1,550 Memberships/Travel/Training $ 2,351 $ 1,510 $ 3,850 $ 2,410 $2,470 $ 3,940 Operating Supplies $ 2,988 $ 3,378 $ 4,165 $ 2,273 $4,147 $ 4,217 VOM Charges $ 3,332 $ 3,831 $ 4,062 $ 4,062 $4,062 $ 4,349 Subtotal $ 191,414 $ 204,525 $ 249,697 $ 157,408 $228,790 $ 263,207 Village of Bellevue - Operating Budget 2026 Page 5.25 COMMUNITY DEVELOPMENT: PLANNING & ZONING PROGRAM ACTIVITY STATEMENT The Planning and Zoning Division is responsible in assisting in the safe, balanced, efficient, visually appealing and economically sustainable physical development within Bellevue’s ultimate planning area. The Division seeks to promote the stability and convenience of residents, aid in providing reasonable economic return for the client while simultaneously protecting the larger public interest and ensure high quality, balanced, aesthetically pleasing and safe development of the Village of Bellevue. Planning staff oversees the review process for land development applications, such as site plans, subdivisions, rezoning, PDD creation, conditional use requests, site plan reviews, variance requests, land use verifications and ordinance text amendments. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget 2024 – 98.2% (Initiative Met) 02 Average number of days for Request for Development Applications from submittal to VB consideration Keep 90% within 50 days 100% of overall (Initiative Met) 03 Average number of days for Variance Requests from Submittal to ZBOA consideration Keep 90% within 30 days 100% of overall (Initiative Met) PERFORMANCE MEASURES 2020 2021 2022 2023 2024 2025* Rezoning Applications 5 2 1 0 3 2 Planned Development District Applications 11 15 8 7 9 3 Conditional Use Permit Applications 4 3 6 8 4 5 Certified Survey Map Applications 4 8 4 8 9 4 Subdivision Plat Applications 4 6 4 5 5 9 Official Map Amendment Applications 1 1 0 1 1 1 Extraterritorial Review Applications 14 9 6 4 5 2 Site Plan Applications 9 8 17 21 9 6 TOTAL 52 52 46 54 45 32 *Numbers through 8/31/2025 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • - $1,260 Decrease in Travel & Mileage travel includes one employee (Director of Community Development) attending National APA Conference in Detroit, MI and one employee (Assistant Planner/Zoning Administrator) attending State of WI APA conference (TBD). Closer conference locations result in decreased travel costs. • + $750 Increase in Postage for accurate reflection of P.O. Notices and Letters attributed to the Planning Department Division of the Community Development Department. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PLANNING & ZONING Salaries & Wages $ 22,020 $ 23,568 $ 24,914 $ 17,331 $24,996 $ 26,159 Employee Benefits $ 8,119 $ 8,763 $ 13,229 $ 6,541 $9,638 $ 11,495 Contracted Services $ 7,514 $ 9,989 $ 10,029 $ 7,861 $7,861 $ 9,831 Utilities $ 676 $ 461 $ 400 $ 315 $485 $ 650 Operating Supplies $ 1,054 $ 645 $ 300 $ 144 $725 $ 1,050 Memberships/Travel/Training $ 1,321 $ 2,289 $ 6,319 $ 1,419 $1,419 $ 4,320 VOM Charges $ 769 $ 884 $ 937 $ 937 $937 $ 1,078 Subtotal $ 41,474 $ 46,598 $ 56,128 $ 34,547 $46,061 $ 54,583 Village of Bellevue - Operating Budget 2026 Page 5.26 COMMUNITY DEVELOPMENT: ECONOMIC DEVELOPMENT PROGRAM ACTIVITY STATEMENT The Economic Development Division is responsible for the marketing and economic growth of the Village. The division has continued to work with developers within both of the Village Tax Incremental Finance Districts as well as ot her commercial and residential areas of the community. The department has refined the Business Retention and Expansion program an d continues to gather data from our business community. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget 2024 – 96.0% (Initiative Met) 02 Number of Businesses Contacted Regarding a BRE Visit Contact at least 50 per year Total Number 2024: 332 Contacts PERFORMANCE MEASURES 2020 2021 2022 2023 2024 2025* Total Number of Village TID’s 2 2 2 2 2 2 Number of TID Territory Amendments 1 0 1 0 0 0 BRE Visits/Contacts 110 332 37 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • - $7,500 Decrease in Wages for Community & Economic Development Intern – The CDD is currently advertising for a Fall intern for 2025. Although the department appreciates the ability to have some assistance in special projects/research or an increased emphasis on the business retention program, it is possible that the department can function without an intern whereas possible reductions are being made in other areas which may be more significant in Village operations or long-term maintenance. This is one of the very few areas within the Community Development Department Budgets where a reduction can be made of any considerable impact. • + $1,550 Increase in Training and Travel for the Director of Community Development to attend the first of three required training sessions (Community Development Institute) in order to be eligible and sit for the exam to achieve the Professional Community & Economic Developer (PCED) credential. The PCED is a national certification that signals to peers and employers that you have the knowledge, skills, and expertise that meets or exceeds standards in the field of community and economic development. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ECONOMIC DEVELOPMENT Salaries & Wages $ 10,599 $ 12,879 $ 16,729 $ 6,390 $9,229 $ 10,424 Employee Benefits $ 2,178 $ 2,644 $ 2,209 $ 1,579 $2,209 $ 3,013 Operating Supplies $ 3,850 $ 3,919 $ 4,030 $ 3,314 $3,827 $ 4,070 Memberships/Travel/Training $ 39 $- $- $- $ - $ 1,550 VOM Charges $ 321 $ 370 $ 391 $ 391 $391 $ 450 Subtotal $ 16,987 $ 19,811 $ 23,359 $ 11,674 $15,656 $ 19,507 Village of Bellevue - Operating Budget 2026 Page 5.27 COMMUNITY DEVELOPMENT: GIS PROGRAM ACTIVITY STATEMENT The purpose of the Bellevue GIS Department is to construct, maintain and assure the quality of the Bellevue Digital Database and provide guidance and assistance to any organization wishing to utilize this data. This guidance and assistance can take the for m of Asset Management Systems (AMS), Planning, Building Permit, and Code Enforcement Systems, Database Administration, Global Positioning Systems (GPS), custom application development and reporting, digital data delivery, map creation, or direct assistance by GIS personnel. 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget 87.6% of overall (Initiative Met) PERFORMANCE MEASURES 2020 2021 2022 2023 2024 2025* Keep annual expenses within adopted budget 19% -10% 5% 20% 12% 12% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • There are no changes from 2025 to 2026. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GIS Salaries & Wages $ 13,518 $ 15,285 $ 15,352 $ 11,810 $15,352 $ 15,610 Employee Benefits $ 2,445 $ 2,127 $ 2,979 $ 1,597 $2,979 $ 3,055 Software Support $ 4,681 $ 7,122 $ 7,946 $ 7,258 $7,258 $ 7,946 Telephone/Cellphone $ 628 $ 465 $ 1,620 $ 386 $500 $ 1,620 Contracted Services $ 3,154 $- $ 10 $- $ - $ 10 Operating Supplies $ 278 $ 12 $ 600 $- $600 $ 600 Memberships/Travel/Training $ 2,440 $ 4,468 $ 2,565 $ 709 $2,565 $ 2,565 Capital Equipment $- $ 1,779 $ 1,859 $ 1,063 $1,859 $ 375 Subtotal $ 27,145 $ 31,259 $ 32,931 $ 22,823 $31,113 $ 31,781 COMMUNITY DEVELOPMENT: GRAND TOTAL 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $ 295,534 $ 317,163 $ 380,853 $ 240,140 $336,423 $ 383,846 Village of Bellevue - Operating Budget 2026 Page 5.28 OTHER FINANCIAL USES PROGRAM ACTIVITY STATEMENT Other Financial Uses is a General Fund category that is designed to support larger transfers from the General Fund to other Village funds such as Sanitation, Debt Service, IT and Capital. The funding is typically tied to capital purchases or projects that are viewed as non-recurring. SIGNIFICANT EXPENDITURE & PROGRAM CHANGES • - $15,000 decrease in Transfer to IT Fund for 2026, since no general fund dollars are to be used to assist IT projects this next year. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER FINANCIAL USES Transfer to Sanitation Fund - - - - - - Transfer to Debt Service - - - - - - Transfer to IT Fund 35,000 43,442 15,000 (15,000) 28,308 - TRANSFER TO CAPITAL - 113,334 - - - - Total $ 35,000 $ 156,776 $ 15,000 $ (15,000) $ 28,308 $ - Village of Bellevue - Operating Budget 2026 Page 5.29 SANITATION DEPARTMENT GOAL To maintain sanitary conditions throughout the Village by providing collection services for trash and recyclable materials, provide for the safe and sanitary disposal of yard waste at an approved composting facility, and to provide management of brush and small trees. OBJECTIVES • To provide each residential unit with weekly refuse pickup and biweekly collection of recyclables. • To operate and maintain a licensed compost site for Village residents. • To provide brush pickup biannually and a January tree pickup. PROGRAM ACTIVITY STATEMENT The Sanitation Department provides for the collection of refuse and recycling through contracted services. The Village operates a licensed compost site for Village resident disposal of brush and yard waste. The material is recycled into compost and mulch and reused by residents and in our park system. RECEIPTS 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OPERATING REVENUE Garbage - Curbside Pickup 554,718 661,565 629,329 487,890 731,450 768,000 Recycling - Curbside Pickup 163,170 215,852 205,799 142,541 213,728 224,000 Forfeited Discounts 4,597 5,376 2,400 2,224 0 0 Subtotal 722,485 882,792 837,528 632,654 945,179 992,000 OTHER REVENUES Recycling Grant 42,132 46,410 46,410 46,328 46,328 40,000 Yard Wast Disposal Permits 7,680 7,680 7,680 8,960 8,960 10,240 Sales of Recyclables $0 11,366 14,330 1,311 0 0 Admin Fee - Recovery 89,388 $0 151,000 0 0 0 Transfer from General Fund $0 $0 0 0 0 0 Subtotal 139,199 65,457 219,420 53,977 55,288 50,240 TOTAL REVENUES 861,685 948,249 1,056,948 686,632 $1,000,467 $1,042,240 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • Contracts for Garbage Collection (Harter’s Fox Valley Disposal) have a proposed increase of 2% and Tipping Fees have a proposed increase of 2% in 2026. • The vendor we utilize for Utility Billing, Green Bay Water, will be upgrading their customer portal in 2026 which results in a one-time charge to Bellevue of $43,437, including the $1,867 for the annual subscription. Sanitation is responsible for 12.5% of this cost, amounting to $5,429.63 in 2026. Village of Bellevue - Operating Budget 2026 Page 6.1 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GARBAGE Contracted Services 514,102 536,142 535,476 317,074 543,555 553,716 Subtotal $514,102 $536,142 $535,476 $ 317,074 $543,555 $553,716 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET RECYCLING Salaries 20,042 21,817 21,357 15,494 21,357 22,527 Wages 29,646 27,301 58,007 23,859 58,007 63,519 Overtime 428 1,232 - 736 736 - FICA - Payroll Taxes 3,696 3,753 6,071 3,007 6,071 6,583 Retirement Benefits 3,268 3,335 5,516 2,726 5,516 6,195 Employee Benefits 8,480 6,801 12,672 5,185 12,672 10,821 Recycling Contracted Services 242,402 217,886 226,155 133,011 228,019 236,271 Bank Fees 2,517 2,635 3,000 1,900 3,000 3,420 Office Supplies - 92 500 235 500 500 Training & Seminars - 67 199 4 199 1,000 Recycling - Operating Supplies 225 341 600 549 600 1,000 Property Insurance 1,589 3,659 2,069 6 2,069 1,936 General Liability 1,511 977 855 401 855 802 Workers Compensation 2,424 4,426 3,396 2,243 3,396 3,582 Auto Insurance - 73 64 30 64 59 Cyber Liability Insurance - 449 - 898 898 1,796 VOM Rent 12,075 13,886 15,969 15,969 15,969 18,365 Depreciation & Amortization 12,000 13,800 15,870 15,870 15,870 18,251 Subtotal $340,302 $322,531 $372,300 $ 222,124 $375,799 $396,627 COMPOST SITE Compost - Operating Supplies 8,345 35,480 34,000 13,887 34,000 38,000 Rents & Leases 12,000 12,000 12,000 12,000 12,000 12,000 Subtotal $20,345 $47,480 $46,000 $ 25,887 $46,000 $50,000 MISCELLANEOUS Subtotal $ - $ - $ - $- $ - $ - TOTAL EXPENDITURES $874,749 $906,153 $953,776 $ 565,085 $965,354 $1,000,343 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) 13,064 42,096 103,172 121,547 35,113 41,897 EXPENDITURES FUND BALANCE, JANUARY 1 121,694 108,630 150,726 150,726 150,726 185,839 FUND BALANCE, DECEMBER 31 108,630 150,726 253,898 272,273 185,839 227,736 Village of Bellevue - Operating Budget 2026 Page 6.2 DEBT SERVICE DEPARTMENT GOAL To ensure payments on long-term debt owed by the Village. General obligation debt is backed by tax levy and is subject to the provision limiting the Village’s total general obligation borrowing to 5% of its equalized property valuation. OBJECTIVES • To account for funds reserved for payment of principal and interest on outstanding long-term debt. • To account for special assessment payments by property owners on a payment plan for municipal improvements previously installed. • To ensure funding for large capital projects such as road reconstruction, building construction, and land acquisitions. • To maintain or upgrade the Village's Aa2 bond rating. PROGRAM ACTIVITY STATEMENT The Debt Services fund is a schedule of payments on long term debt owed by the Village. The Village borrows money to finance large capital projects such as road reconstruction, building construction, and land acquisitions. Funds are borrowed on general obligation notes and general obligation bonds. General obligation means that the notes and bonds are backed by the full faith and credit of the municipality, and that the Village has a legal obligation to levy funds on an annual basis in an amount sufficient to make the principal and interest payments. Revenue to fund debt payment is from property taxes, special assessments, and impact fees. SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • Outstanding debt requires a contribution from property taxes of $1,810,192 for 2026 which is an increase of $475,235 from 2025. • There are no plans to borrow in 2026. RECEIPTS 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET DEBT SERVICE REVENUES General Property Taxes 757,033 1,124,188 1,334,957 - 1,334,957 1,810,192 Football Stadium Tax 4,937 2,257 - - - - Wheel Tax - - - - - - Special Assess Principal 1,036,606 562,763 264,798 125,739 125,739 217,833 Special Assess Interest 76,110 39,892 81,367 3,216 8,988 44,982 Transfers from General Fund - - - - - Transfer - Capital Projects - - - - - Transfer - Fire Impact Fee - - - - 38,000 14,000 Transfer - Police Impact Fee - - - - 12,238 8,085 Transfer - Water Utility 45,364 46,725 48,127 48,127 48,127 49,571 Transfer - Sewer Utility 45,364 46,725 48,127 48,127 48,127 49,571 Transfer - Storm Utility 45,364 46,725 48,127 48,127 48,127 49,571 Rent - Compost Site 12,000 12,000 12,000 12,000 12,000 12,000 Debt Proceeds - - - - - - Debt Premium 395,750 412,865 - 275,143 275,143 268,045 Fund Balance Applied - - - - - - Total $ 2,418,527 $ 2,294,140 $ 1,837,503 $ 560,480 $ 1,951,446 $ 2,523,849 Village of Bellevue - Operating Budget 2026 Page 7.1 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET DEBT SERVICE EXPENDITURES Principal Payments 1,070,000 1,615,000 1,565,000 1,565,000 1,565,000 1,655,000 Interest & Fiscal Charges 181,495 503,078 604,381 693,851 696,019 868,849 Total $ 1,251,495 $ 2,118,078 $ 2,169,381 $ 2,258,851 $ 2,261,019 $ 2,523,849 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 1,167,032 $ 176,061 $ (331,878) $ (1,698,372) $ (309,573) $ - EXPENDITURES FUND BALANCE, JANUARY 1 $ 971,202 $ 2,138,234 $ 2,314,296 $ 2,314,296 $ 2,314,296 $ 2,004,723 FUND BALANCE, DECEMBER 31 $ 2,138,234 $ 2,314,296 $ 1,982,418 $ 615,924 $ 2,004,723 $ 2,004,723 Village of Bellevue - Operating Budget 2026 Page 7.2 GENERAL OBLIGATION DEBT The following schedule is a list of debt payments for the 2026 budget year. Total outstanding indebtedness as of December 31, 2025. DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2025 2026 2026 2026 TOTAL 12/31/2026 VILLAGE 2017B GO NOTES 535,000 265,000 10,936 275,936 270,000 2019B GO NOTES 1,170,000 280,000 32,300 312,300 890,000 2021A GO BONDS 1,890,000 530,000 43,215 573,215 1,360,000 2023A GO BONDS 4,220,000 450,000 166,800 616,800 3,770,000 2024A GO NOTES 5,875,000 - 269,550 269,550 5,875,000 2025A GO NOTES 5,040,000 75,000 293,632 368,632 4,965,000 VILLAGE TOTAL $ 18,730,000 $ 1,600,000 $ 816,433 $ 2,416,433 $ 17,130,000 TID #1 2013C GO BONDS 2,445,000 265,000 78,158 343,158 2,180,000 2015A GO BONDS 1,255,000 140,000 29,493 169,493 1,115,000 2022A GO BONDS 4,475,000 295,000 135,138 430,138 4,180,000 TID #1 TOTAL $ 8,175,000 $700,000 $ 242,789 $ 942,789 $ 7,475,000 TID #2 2021A GO BONDS 770,000 70,000 14,905 84,905 700,000 TID #2 TOTAL $ 770,000 $ 70,000 $ 14,905 $ 84,905 $ 700,000 WATER UTILITY 2012B GO BONDS 615,000 80,000 17,348 97,348 535, 000 2015A GO BONDS 575,000 65,000 13,486 78,486 510,000 2017A GO BONDS 515,000 35,000 16,500 51,500 480,000 2019A GO BONDS 1,790,000 105,000 52,125 157,125 1,685,000 2021A GO BONDS 625,000 35,000 12,250 47,250 590,000 2023A GO BONDS 1,615,000 60,000 63,069 123,069 1,555,000 WATER TOTAL $ 5,735,000 $ 380,000 $ 174,778 $ 554,778 $ 5,355,000 SEWER UTILITY 2017A GO BONDS 725,000 50,000 23,200 73,200 675,000 2019A GO BONDS 140,000 35,000 3,675 38,675 105,000 2021A GO BONDS 1,920,000 100,000 37,710 137,710 1,820,000 2023A GO BONDS 165,000 5,000 6,450 11,450 160,000 2025A GO NOTES 815,000 50,000 46,553 96,553 765,000 SEWER TOTAL $ 3,765,000 $ 240,000 $ 117,588 $ 357,588 $ 3,525,000 STORMWATER UTILITY 2012B GO BONDS 630,000 85,000 17,726 102,726 545,000 2023A GO BONDS 540,000 20,000 21,063 41,063 520,000 2025A GO NOTES 2,295,000 150,000 130,967 280,967 2,145,000 STORMWATER TOTAL $ 3,465,000 $ 255,000 $ 169,756 $424,756 $ 3,210,000 TOTAL LONG-TERM DEBT $ 40,640,000 $ 3,245,000 $ 1,536,249 $ 4,781,249 $ 37,395,000 Village of Bellevue - Operating Budget 2026 Page 7.3 PRINCIPAL & INTEREST PAYMENTS PER YEAR Annual principal and interest maturities of the outstanding general obligation debt of $24,351,263 on December 31, 2025, are detailed below: YEAR ENDED DECEMBER 31 VILLAGE YEAR ENDED DECEMBER 31 TID #1 PRINCIPAL INTEREST TOTAL PRINCIPAL INTEREST TOTAL 2026 1,600,000 816,433 2,416,433 2026 700,000 242,788 942,788 2027 2,005,000 679,903 2,684,903 2027 740,000 222,714 962,714 2028 1,700,000 606,140 2,306,140 2028 810,000 200,493 1,010,493 2029 1,715,000 535,765 2,250,765 2029 850,000 176,063 1,026,063 2030 1,260,000 474,765 1,734,765 2030 1,115,000 146,296 1,261,296 2031 1,310,000 422,858 1,732,858 2031 1,225,000 109,710 1,334,710 2032 1,155,000 370,725 1,525,725 2032 1,290,000 69,165 1,359,165 2033 1,215,000 317,425 1,532,425 2033 1,445,000 24,050 1,469,050 2034 640,000 274,100 914,100 2034 0 2035 665,000 243,300 908,300 2035 0 2036 695,000 213,025 908,025 2036 0 2037 720,000 181,500 901,500 2037 0 2038 755,000 148,625 903,625 2038 0 2039 795,000 115,900 910,900 2039 0 2040 825,000 83,500 908,500 2040 0 2041 395,000 59,100 454,100 2041 0 2042 410,000 43,000 453,000 2042 0 2043 425,000 26,300 451,300 2043 0 2044 445,000 8,900 453,900 2044 0 TOTALS $ 18,730,000 $ 5,621,264 $ 24,351,264 TOTALS $ 8,175,000 $ 1,191,279 $ 9,366,279 Village of Bellevue - Operating Budget 2026 Page 7.4 YEAR ENDED DECEMBER 31 TID #2 YEAR ENDED DECEMBER 31 WATER UTILITY PRINCIPAL INTEREST TOTAL PRINCIPAL INTEREST TOTAL 2026 70,000 14,905 84,905 2026 380,000 174,777 554,777 2027 70,000 12,805 82,805 2027 395,000 162,646 557,646 2028 75,000 10,630 85,630 2028 410,000 150,096 560,096 2029 75,000 8,380 83,380 2029 420,000 137,401 557,401 2030 75,000 6,505 81,505 2030 430,000 124,486 554,486 2031 80,000 5,235 85,235 2031 435,000 111,491 546,491 2032 80,000 4,155 84,155 2032 460,000 98,033 558,033 2033 80,000 3,035 83,035 2033 380,000 85,256 465,256 2034 80,000 1,875 81,875 2034 305,000 74,606 379,606 2035 85,000 638 85,638 2035 315,000 64,731 379,731 2036 0 2036 325,000 54,331 379,331 2037 0 2037 330,000 43,581 373,581 2038 0 2038 290,000 33,831 323,831 2039 0 2039 305,000 24,947 329,947 2040 0 2040 155,000 17,750 172,750 2041 0 2041 160,000 12,350 172,350 2042 0 2042 120,000 7,200 127,200 2043 0 2043 120,000 2,400 122,400 2044 0 2044 0 TOTALS $ 770,000 $ 68,163 $ 838,163 TOTALS $ 5,735,000 $ 1,379,913 $ 7,114,913 YEAR ENDED DECEMBER 31 STORMWATER UTILITY YEAR ENDED DECEMBER 31 SEWER UTILITY PRINCIPAL INTEREST TOTAL PRINCIPAL INTEREST TOTAL 2026 255,000 169,755 424,755 2026 240,000 117,588 357,588 2027 215,000 129,030 344,030 2027 240,000 98,435 338,435 2028 230,000 119,780 349,780 2028 245,000 90,285 335,285 2029 230,000 110,280 340,280 2029 250,000 81,960 331,960 2030 245,000 100,405 345,405 2030 225,000 74,435 299,435 2031 255,000 89,934 344,934 2031 235,000 68,038 303,038 2032 265,000 78,988 343,988 2032 235,000 61,785 296,785 2033 180,000 69,063 249,063 2033 240,000 55,290 295,290 2034 185,000 60,238 245,238 2034 250,000 48,338 298,338 2035 195,000 51,863 246,863 2035 260,000 41,169 301,169 2036 200,000 43,963 243,963 2036 265,000 33,650 298,650 2037 210,000 35,763 245,763 2037 275,000 25,531 300,531 2038 220,000 27,272 247,272 2038 205,000 18,606 223,606 2039 225,000 18,591 243,591 2039 210,000 12,969 222,969 2040 235,000 9,500 244,500 2040 215,000 7,150 222,150 2041 40,000 4,000 44,000 2041 150,000 2,600 152,600 2042 40,000 2,400 42,400 2042 10,000 800 10,800 2043 40,000 800 40,800 2043 15,000 300 15,300 2044 0 2044 0 TOTALS $ 3,465,000 $ 1,121,625 $ 4,586,625 TOTALS $ 3,765,000 $ 838,929 $ 4,603,929 Village of Bellevue - Operating Budget 2026 Page 7.5 YEAR ENDED DECEMBER 31 TOTALS ALL GO DEBT PRINCIPAL INTEREST TOTAL 2026 3,245,000 1,536,246 4,781,246 2027 3,665,000 1,305,533 4,970,533 2028 3,470,000 1,177,424 4,647,424 2029 3,540,000 1,049,849 4,589,849 2030 3,350,000 926,893 4,276,893 2031 3,540,000 807,265 4,347,265 2032 3,485,000 682,850 4,167,850 2033 3,540,000 554,119 4,094,119 2034 1,460,000 459,156 1,919,156 2035 1,520,000 401,700 1,921,700 2036 1,485,000 344,969 1,829,969 2037 1,535,000 286,375 1,821,375 2038 1,470,000 228,334 1,698,334 2039 1,535,000 172,406 1,707,406 2040 1,430,000 117,900 1,547,900 2041 745,000 78,050 823,050 2042 580,000 53,400 633,400 2043 600,000 29,800 629,800 2044 445,000 8,900 453,900 TOTALS $ 40,640,000 $ 10,221,169 50,861,169 LEGAL DEBT MARGIN The State of Wisconsin mandates a legal debt margin of 5% of the total equalized valuation for each municipality. Note that the date for equalized valuation is always effective January 1. The following is a computation of the legal debt margin for the Village for the past two years: 2022 2023 2024 2025 Equalized Value 1,815,532,400 2,113,602,900 2,253,568,500 2,376,816,200 Debt Limit (5% of Equalized Value) 90,776,620 105,680,145 112,678,425 118,840,810 General Obligation Debt 26,460,000 32,365,000 35,385,000 40,640,000 Less: Net Position (Bond Payment Credit) * (790,099) (1,813,602) (1,980,066) (459,138) Net General Obligation Debt 25,669,901 30,551,398 33,404,934 40,180,862 Legal Debt Margin 65,106,719 75,128,747 79,273,491 78,659,948 Ratio of net general obligation debt to debt limit 28.3% 29.0% 29.6% 33.8% *Note: Estimated amounts used for the amount in Debt Service Sinking Fund as of December 31, 2025. Village of Bellevue - Operating Budget 2026 Page 7.6 GENERAL GOAL To ensure funding to meet capital needs for large capital projects such as road construction, building construction, major equipment, and land acquisitions. OBJECTIVES • To provide a long-range capital improvement plan for needed capital projects and expenditures. • To maintain a stable tax levy through long-range capital expenditure planning. • To ensure adequate time to search for alternate methods of financing, including debt issues and grants. PROGRAM ACTIVITY STATEMENT The Capital Projects Fund collects and disburses funds for capital projects and purchases. A capital project expenditure or purchase is defined as the installation of infrastructure, or purchase of equipment, buildings, or property, that has a useful life of ten years or more and has a cost/value of at least $10,000. Ca pital Projects Fund Balance fluctuates from year to year. In years with no major projects, fund balance increases; in years with major projects, fund balance decreases. There is no board policy on the amount of fund balance in Capital Projects. RECEIPTS 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET REVENUES - CAPITAL PROJECTS Tax Levy 62,500 - - - - - Special Assessment Revenues - Moski Corp 176,228 77,034 - 17,119 58,801 - LRIP Funds - - 376,873 532,123 532,123 - Wheel Tax 221,508 264,326 140,179 205,524 308,286 351,000 Federal Grants - - - - - 2,123,575 Interest - Bank Accounts 182,735 39,993 50,000 74,110 108,139 86,511 Bridge Aids - - - - - - Dog Park Fees - - 9,000 - - - Donations/Contributions - - - 7,000 - - Miscellaneous Revenues - - - - - - Due From Other Municipality - - - - - - Debt Premium 43,916 - - 64,368 64,368 - Debt Proceeds 5,365,000 5,875,000 4,770,754 5,890,000 5,890,000 - Buildings & Grounds Reserve Fund - 113,334 - - - - Transfer from Park Impact - 30,000 - - - - Transfer from Water - - - - - - Transfer from Storm - - - - - - Transfer from Sewer - - - - - - Total $6,051,887 $6,399,688 $ 5,346,806 $6,790,243 $6,961,716 $ 2,561,086 Village of Bellevue - Operating Budget 2026 Page 8.1 BUILDINGS & GROUNDS PROJECT DESCRIPTION PROJECT # PRIORITY 2026 2027 2028 2029 2030 TOTAL Buildings & Grounds TOTAL $ - $ - $ - $ - $ - $ - BUILDINGS & GROUNDS TOTAL $ - $ - $ - $ - $ - $ - PARKS, REC & FORESTRY PROJECT DESCRIPTION PROJECT # PRIORITY 2026 2027 2028 2029 2030 TOTAL Buildings Josten Northeast Restrooms/Pavilion LS19 4 433,036 433,036 TOTAL $ - $ - $ - 433,036 $ - $433,036 Parks (New/Update) Bedford Heights Park Shelter PRF39 5 40,000 40,000 Veteran's Memorial Park Design & Construction PRF40 5 90,000 90,000 TOTAL $ - $ - $40,000 $90,000 $ - $130,000 Parks Equipment TOTAL $ - $ - $ - $ - $ - $ - Parks Improvements ADA Trail & Lighting at Josten Park LS03 5 325,450 325,450 Baseball Field Mix Addition at DeBroux and Josten PRF37 3 13,800 13,800 East River Trail Boardwalk Replacement PRF41 n/a 252,000 252,000 504,000 TOTAL $13,800 $ - $325,450 $252,000 $252,000 $843,250 Trails Ontario - Huron Pedestrian Trail PRF34 2 7,800 513,667 521,467 TOTAL $7,800 $513,667 $ - $ - $ - $521,467 PARKS, REC & FORESTRY TOTAL $21,600 $513,667 $365,450 $775,036 $252,000 $1,927,753 Village of Bellevue - Operating Budget 2026 Page 8.2 PUBLIC WORKS PROJECT DESCRIPTION PROJECT # PRIORITY 2026 2027 2028 2029 2030 TOTAL Sidewalk Construction Sidewalk Construction - Manitowoc Road PW24-02 3 12,330 225,472 237,802 TOTAL $ - $12,330 $225,472 $ - $ - $237,802 Street Construction Big Creek Road Reconditioning PW25-03 3 11,399 208,335 219,734 Bluestone Pl. Reconstruction - Main St . to B-739 PW25-01 3 15,500 283,520 299,020 Bower Creek Urbanization PW23-03 3 122,500 122,500 4,305,000 4,550,000 Hoffman Road Reconstruction PW23-04 2 1,865,911 1,865,911 Manitowoc Road (Verlin - Manitowoc Ct) PW24-01 3 22,218 390,742 412,960 Ontario Road Reconstruction PW23-05 2 1,020,799 1,020,799 Ontario Road Reconstruction - Eaton to US 141 PW25-02 2 123,200 123,200 4,329,600 4,576,000 Willow Rd Urbanization-Huron Rd to Erie Road PW19-03 3 3,208,730 3,208,730 TOTAL $2,886,710 $3,368,948 $931,361 $4,636,535 $4,329,600 $16,153,154 Street Resurfacing Village Street Resurfacing Program 2027 PW20-08 3 181,490 3,316,878 3,498,368 Village Street Resurfacing Program 2030 PW24-03 3 184,438 3,370,764 3,555,202 TOTAL $181,490 $3,316,878 $ - $184,438 $3,370,764 $7,053,570 PUBLIC WORKS TOTAL $3,068,200 $6,698,156 $1,156,833 $4,820,973 $7,700,364 $23,444,526 Village of Bellevue - Operating Budget 2026 Page 8.3 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXPENDITURES - CAPITAL OUTLAY GENERAL GOVERNMENT Building Maintenance 12,637 - 8,709 8,709 - General Building/Plant 147,454 216,671 2,358,988 189,740 189,740 - Building Construction - 1,115,073 - 4,080,433 5,061,589 - Subtotal $ 160,091 $1,331,743 $2,358,988 $ 4,278,882 $5,260,038 $ - PUBLIC WORKS Public Works Equipment - - - - - - Road Reconstruction Allouez Avenue 91,506 469,316 - 8,628 8,628 - Willow Road - 175,480 - - 175,480 Sal St & Industrial Dr. Reconstruction - 3,251,934 1,753,779 3,421,899 - Hoffman Road 2026 65,290 30,611 221,260 75,985 80,023 493,315 Ontario Road 2023 53,914 137,917 - - - Ontario Road 2026 - 61,967 138,660 47,747 103,207 269,820 Skyview Street Reconstruction - 9,282 669,120 - - - Guns Street 653 132,611 - - - - Manitowoc Road 128,527 533 - - - - Verlin Road 37,777 725,826 - 54,059 54,059 - Village 2023 Street Resurfacing 1,528,567 320 - - - - Village 2025 Street Resurfacing - 101,793 1,536,003 2,138,536 2,144,370 - Village 2027 Street Resurfacing 4,725 - - - 181,490 Annual Sidewalk 735,807 - (49,641) - Public Works Street & HWY - - 170,000 170,000 170,000 170,000 Subtotal $ 2,642,041 $1,674,902 $6,162,457 $ 4,248,733 $5,932,546 $1,290,105 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PARKS Park Improvements - - - - - 216,518 DeBroux Park Courts 11,141 207,918 - - - - E River Trail 21,665 279,638 - - - - Bethel Park Multi-Purpose Park - 200,000 53,000 - Ontario-Huron Pedestrian Trail - 72,172 72,172 7,800 Subtotal $ 32,806 $ 487,556 $272,172 $ - $125,172 $224,318 MISCELLANEOUS Note Issuance Costs 92,258 74,600 75,000 38,827 38,827 - Other 7,429 - - - - - Subtotal $ 99,687 $ 74,600 $75,000 $38,827 $38,827 $ - TOTAL CAPITAL OUTLAY $ 2,934,625 $3,568,801 $8,868,617 $ 8,566,442 $11,356,582 $1,514,423 Village of Bellevue - Operating Budget 2026 Page 8.4 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 3,117,262 $ 2,830,887 $ (3,521,811) $ (1,776,199) $ (4,394,866) $ 1,046,663 EXPENDITURES FUND BALANCE, JANUARY 1 $ 860,251 $ 3,977,513 $ 6,808,399 $ 6,808,399 $ 6,808,399 $ 2,413,533 FUND BALANCE, DECEMBER 31 $ 3,977,513 $ 6,808,399 $ 3,286,588 $ 5,032,200 $ 2,413,533 $ 3,460,196 GENERAL OBLIGATION DEBT The following schedule is a list of debt payments for the 2026 budget year: DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2025 2026 2026 2026 TOTAL 12/31/2026 VILLAGE 2017B GO NOTES 535,000 265,000 10,936 275,936 270,000 2019B GO NOTES 1,170,000 280,000 32,300 312,300 890,000 2021A GO BONDS 1,890,000 530,000 43,215 573,215 1,360,000 2023A GO BONDS 4,220,000 450,000 166,800 616,800 3,770,000 2024A GO NOTES 5,875,000 - 269,550 269,550 5,875,000 2025A GO NOTES 5,040,000 75,000 293,632 368,632 4,965,000 VILLAGE TOTAL $ 18,730,000 $ 1,600,000 $ 816,433 $ 2,416,433 $ 17,130,000 PRINCIPAL & INTEREST PAYMENTS BY YEAR Annual principal and interest maturities of the outstanding general obligation debt: YEAR ENDED DECEMBER 31 VILLAGE PRINCIPAL INTEREST TOTAL 2026 1,600,000 816,433 2,416,433 2027 2,005,000 679,903 2,684,903 2028 1,700,000 606,140 2,306,140 2029 1,715,000 535,765 2,250,765 2030 1,260,000 474,765 1,734,765 2031 1,310,000 422,858 1,732,858 2032 1,155,000 370,725 1,525,725 2033 1,215,000 317,425 1,532,425 2034 640,000 274,100 914,100 2035 665,000 243,300 908,300 2036 695,000 213,025 908,025 2037 720,000 181,500 901,500 2038 755,000 148,625 903,625 2039 795,000 115,900 910,900 2040 825,000 83,500 908,500 2041 395,000 59,100 454,100 2042 410,000 43,000 453,000 2043 425,000 26,300 451,300 2044 445,000 8,900 453,900 TOTALS $ 18,730,000 $ 5,621,264 $ 24,351,264 Village of Bellevue - Operating Budget 2026 Page 8.5 IT – INFORMATION TECHNOLOGY GOAL To optimize the value of information technology in providing services to citizens and staff and to continually innovate through an approach that balances between managing risks, improving efficiency, and controlling costs. OBJECTIVES • To purchase and integrate targeted technologies through planning and project management. • To cost effectively manage the Village's information technology resources village wide and plan for scheduled replacement through the Village Capital Improvement Plan. • To effectively implement software and technology solutions. PROGRAM ACTIVITY STATEMENT The Information Technology Capital Project Fund is used to fund systematic, planned information technology equipment replacement, upgrades, and new projects. Use of these funds is restricted to projects and improvements directly involving the Village’s information technology infrastructure. Fund balance IT capital reserve may finance the entire cost of a purchase or in conjunction with other revenue sources. The fund is also a resource for unanticipated purchases due to emergencies, breakdown of equipment, etc. RECEIPTS 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET CAPITAL - IT REVENUES Taxy Levy - - - - - - Transfer from General Fund 35,000 43,442 28,000 15,000 28,000 - IT Capital Reserve Fund Balance - - - - 80,386 - Transfer from Capital - - - - - - Total $35,000 $43,442 $28,000 $15,000 $ 108,386 $ - SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • $28,000 decrease in Transfers to General Fund since expenses paid in 2025 for plotter and document digitization will not be repeated in 2026. Village of Bellevue - Operating Budget 2026 Page 8.6 INFORMATION TECHNOLOGY PROJECT DESCRIPTION PROJECT # PRIORITY 2026 2027 2028 2029 2030 TOTAL IT Equipment Agenda and Meeting Management IT55 3 20,000 20,000 Backup Server Systems (D2D2x) IT53 2 45,000 45,000 Bethel Park Surveillance IT59 3 15,000 15,000 Document Digitizing IT36 3 20,000 20,000 40,000 Document Management System IT5 4 45,000 45,000 Firewall Replacement and Redundancy IT48 2 30,000 30,000 Global Positioning System IT46 3 35,000 35,000 GOV Artifical Intelligence (AI) IT57 3 20,000 20,000 Managed Wireless Local Area Network (WLAN) IT60 1 25,000 25,000 Park Building Wireless Network IT43 3 20,000 20,000 Phone System Replacement IT54 2 50,000 50,000 Smart City Internet of Things (IoT) Implementation IT41 75,000 75,000 Social Media Archiving IT56 3 10,000 10,000 SvSAN Server Host Replacements IT47 1 45,000 90,000 135,000 Upgrade Existing Village Wide Surveillance System IT52 3 30,000 30,000 Village Hall Visual/Audio Replacements IT49 3 95,000 95,000 Village Website Redevelopment IT45 2 30,000 30,000 Westminster Trailhead Surveillance IT58 3 15,000 15,000 INFORMATION TECHNOLOGY TOTAL $85,000 $150,000 $165,000 $150,000 $185,000 $735,000 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET CAPITAL - IT EXPENDITURES Capital Equipment 73,049 44,752 28,000 28,308 28,308 85,000 Total $ 73,049 $ 44,752 $ 28,000 $ 28,308 $ 28,308 $ 85,000 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ (38,049) $ (1,310) $ - $ (13,308) $ 80,078 $ (85,000) EXPENDITURES FUND BALANCE, JANUARY 1 $ 62,188 $ 24,139 $ 22,829 $ 22,829 $ 22,829 $ 102,907 FUND BALANCE, DECEMBER 31 $ 24,139 $ 22,829 $ 22,829 $ 9,521 $ 102,907 $ 17,907 Village of Bellevue - Operating Budget 2026 Page 8.7 TID #1 GOAL To develop the GV/172 area by implementing the 2013 TID No. 1 Project Plan’s capital projects and account for funds received from TIF Increments. OBJECTIVES • Work with property owners and brokers on the continued marketing of the area to encourage investment. • Identify and incorporate elements into the area that will enhance the appearance of the corridor as the premier commercial area within the greater metro area. • Review development plans for future buildings and additions within the TID area. PROGRAM ACTIVITY STATEMENT The Tax Incremental District (TID) No. 1 Fund is a capital improvement and operations fund relating to infrastructure and improvement projects to the GV/172 commercial area on the Village’s west side to encourage investment, increase property tax base and create jobs. TID No. 1 is the economic implementation tool used to achieve the goals and objectives identified in the Village of Bellevue Comprehensive Plan. The Village Board is responsible for fostering the implementation of this plan through the creation of a capital improvements plan and specific development agreements. SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $268,838.74 estimated increase in Property Tax Receipts in 2026 • - $7,729.49 estimated decrease in Interest Income is being budgeted for 2026 based off 80% of projected revenue for 2025. • 2025 was the final year for the Village to receive Brown County Highway Aid. You will not see this $70,348 in the budget for 2026. -$70,348 decrease. RECEIPTS 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TID #1 REVENUES Property Taxes 458,358 644,043 920,433 - 920,433 1,189,272 Sp Assessment Revenues 28,544 - - - - - State Exempt Computer Aid 5,525 5,525 5,525 5,525 5,525 5,525 State Exempt Personal Property 57,813 57,813 90,396 89,379 89,379 90,396 Other State Payments - - - - - - Interest Income 69,724 72,082 58,000 41,892 62,838 50,271 Interest Special Assessments 1,311 - - - - - TID Misc Revenues - - - 1,459 1,459 Due from Other Municipalities 70,348 70,348 70,348 70,348 70,348 - Debt Proceeds - - - - - - Debt Premium - - - - - - Total $ 691,622 $ 849,811 $ 1,144,702 $ 208,603 $ 1,149,982 $1,335,463 Village of Bellevue - Operating Budget 2026 Page 8.8 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TID #1 EXPENDITURES Street Outlay 1,175,696 4,983 - - - Admin Salaries 24,000 25,532 29,301 19,506 29,301 30,737 Admin Wages 555 - - 735 300 - FICA 1,807 1,943 2,241 1,539 2,241 2,351 Pension Benefits 1,505 1,642 1,794 1,278 1,794 1,949 Employee Benefits 2,041 1,136 2,317 878 2,317 2,358 Legal Fees - - 1,000 - - 1,000 Audit & Accounting 364 591 501 504 504 504 Engineering Fees 500 1,958 2,500 2,689 14,081 - Finance Consultants 1,212 1,055 1,380 - 1,055 1,055 Bank Fees 240 1,067 - 1,072 1,072 1,075 Office Supplies - 19 - 1 1 10 Legal Notices 30 32 50 - 35 35 Publication, Subsections, Dues - - - - - - Marketing/Travel/Mileage - 7,146 55,055 507 507 32 Training & Seminars - 3 - 1 1 39 Application/Amend Fees 150 150 150 150 150 150 Water TIF #1 - - - - - - Stormwater TIF #1 - - - - - - Sewer TIF #1 - - - - - - Principal on Debt 325,000 450,000 605,000 605,000 605,000 700,000 Interest on Debt 303,061 273,973 260,417 260,416 242,788 260,417 Debt Issuance Costs - - - - - - Total $ 1,836,163 $ 771,227 $ 961,706 $ 894,276 $ 901,147 $1,001,712 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $(1,144,540) $ 78,584 $ 182,996 $ (685,673) $ 248,836 $ 333,751 EXPENDITURES FUND BALANCE, JANUARY 1 $ 1,818,807 $ 674,267 $ 752,851 $ 752,851 $ 752,851 $1,001,686 FUND BALANCE, DECEMBER 31 $ 674,267 $ 752,851 $ 935,847 $ 67,178 $ 1,001,686 $1,335,438 GENERAL OBLIGATION DEBT The following schedule is a list of debt payments for the 2026 budget year: DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2025 2026 2026 2026 TOTAL 12/31/2026 TID #1 2013C GO BONDS 2,445,000 265,000 78,158 343,158 2,180,000 2015A GO BONDS 1,255,000 140,000 29,493 169,493 1,115,000 2022A GO BONDS 4,475,000 295,000 135,138 430,138 4,180,000 TID #1 TOTAL $ 8,175,000 $ 700,000 $ 242,789 $ 942,789 $ 7,475,000 Village of Bellevue - Operating Budget 2026 Page 8.9 PRINCIPAL & INTEREST PAYMENTS BY YEAR Annual principal and interest maturities of the outstanding general obligation debt: YEAR ENDED DECEMBER 31 TID #1 PRINCIPAL INTEREST TOTAL 2026 700,000 242,788 942,788 2027 740,000 222,714 962,714 2028 810,000 200,493 1,010,493 2029 850,000 176,063 1,026,063 2030 1,115,000 146,296 1,261,296 2031 1,225,000 109,710 1,334,710 2032 1,290,000 69,165 1,359,165 2033 1,445,000 24,050 1,469,050 2034 0 2035 0 2036 0 2037 0 2038 0 2039 0 2040 0 2041 0 2042 0 2043 0 2044 0 TOTALS $ 8,175,000 $ 1,191,279 $ 9,366,279 Village of Bellevue - Operating Budget 2026 Page 8.10 TID #2 GOAL To develop the Huron Road/Eaton Road area by implementing the 2016 TID No. 2 Project Plan’s capital projects and account for funds received from TIF Increments. OBJECTIVES • Work with property owners and brokers on the continued marketing of the area to encourage investment. • Identify development challenges that have hindered past projects from moving forward due to cost and identify means that the Village can consider assisting to move projects forward. • Review development plans for future buildings and additions within the TID area. • Increase the inventory of single-family residential lots in this prime growth area of the Village's east side. PROGRAM ACTIVITY STATEMENT The Tax Incremental District (TID) No. 2 Fund is a Capital Improvement Fund relating to infrastructure improvements to the Huron Road/Eaton Road area on the Village’s east side in order to encourage investment, increase property tax base and create jobs. TID No. 2 is the economic implementation tool used to achieve the goals and objectives identified in the Village of Bellevue Comprehensive Plan. The Village Board is responsible for fostering the implementation of this plan through the creation of a capital improvements plan and specific development agreements. SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $468,230.18 Estimated Increase in Property Tax Receipts in 2026 • Increase of +$1,016.73 in State Exempt Personal Property Tax to be received in 2026 since it was not budgeted in error in 2025. TID #2 PROJECT DESCRIPTION PROJECT # PRIORITY 2026 2027 2028 2029 2030 TOTAL Essen Road Structure TID #2-003 4 102,000 589,000 691,000 Huron Road Watermain Connection (Loop) TID #2-005 4 183,590 1,055,729 1,239,319 Sanitary Sewer Extension - Egan Ln to Huron TID #2-004 4 265,408 265,408 Sanitary Sewer Extension - Warm Springs to Huron TID #2-002 4 538,916 538,916 TOTAL $640,916 $589,000 $448,998 $1,055,729 $ - $2,734,643 RECEIPTS 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TID #2 REVENUES Property Taxes 666,631 920,923 1,092,670 - 1,092,670 1,560,900 Sp Assessment Revenues - - - - - - State Exempt Computer Aid - - - - - - State Exempt Personal Property 1,017 1,017 Interest Income 5,804 6,266 5,000 3,642 5,463 4,370 Interest Special Assessments - - - - - - Due from Other Municipalities - - - - - - Debt Proceeds - - - - - - Debt Premium - - Total $ 672,435 $ 927,189 $ 1,097,670 $ 3,642 $ 1,099,150 $1,566,287 Village of Bellevue - Operating Budget 2026 Page 8.11 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TID #2 EXPENDITURES Street Outlay - - - - - - Admin Salaries 24,000 25,532 29,301 18,932 29,301 30,737 FICA 1,823 1,943 2,241 1,450 2,241 2,351 Pension Benefits 1,519 1,642 1,794 1,241 1,794 1,949 Employee Benefits 2,035 1,136 2,317 873 2,317 2,358 Legal Fees - - - - - 500 Audit & Accounting 364 591 501 504 504 504 Bank Fees 100 38 100 36 36 40 Engineering Fees 23,028 27,000 - - - 102,000 Finance Consultants 118 100 420 - 101 101 Office Supplies - 19 - 1 1 5 Postage - - - - - - Legal Notices 27 35 50 - 35 35 Marketing/Travel/Mileage - - 55 - 32 32 Training & Seminars - 19 - 1 10 10 Application/Amend Fees 150 150 150 150 150 150 Water - - - - - - Stormwater - - - - - - Developer Incentives 517,431 431,781 570,000 264,500 359,500 475,043 Sewer - - - - 460,808 538,916 Principal on Debt 60,000 65,000 65,000 65,000 65,000 70,000 Interest on Debt 20,755 18,880 16,930 16,930 14,905 16,930 Debt Issuance Costs - - - - - - Total $ 651,352 $ 573,866 $ 688,859 $ 369,616 $ 936,736 $1,241,661 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 21,083 $ 353,323 $ 408,811 $ (365,975) $ 162,414 $ 324,626 EXPENDITURES FUND BALANCE, JANUARY 1 $ (29,463) $ (8,380) $ 344,944 $ 344,944 $ 344,944 $ 507,357 FUND BALANCE, DECEMBER 31 $ (8,380) $ 344,944 $ 753,755 $ (21,031) $ 507,358 $ 831,983 GENERAL OBLIGATION DEBT The following schedule is a list of debt payments for the 2026 budget year: DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2025 2026 2026 2026 TOTAL 12/31/2026 TID #2 2021A GO BONDS 770,000 70,000 14,905 76,525 770,000 TID #2 TOTAL $770,000 $70,000 $14,905 $76,525 $700,000 Village of Bellevue - Operating Budget 2026 Page 8.12 PRINCIPAL & INTEREST PAYMENTS BY YEAR Annual principal and interest maturities of the outstanding general obligation debt: YEAR ENDED DECEMBER 31 TID #2 PRINCIPAL INTEREST TOTAL 2026 70,000 14,905 84,905 2027 70,000 12,805 82,805 2028 75,000 10,630 85,630 2029 75,000 8,380 83,380 2030 75,000 6,505 81,505 2031 80,000 5,235 85,235 2032 80,000 4,155 84,155 2033 80,000 3,035 83,035 2034 80,000 1,875 81,875 2035 85,000 638 85,638 2036 0 2037 0 2038 0 2039 0 2040 0 2041 0 2042 0 2043 0 2044 0 TOTALS $770,000 $68,163 $838,163 Village of Bellevue - Operating Budget 2026 Page 8.13 TREES GOAL To ensure that the Village’s Street Tree Program is funded appropriately. OBJECTIVES • To plant street trees in new residential developments. • To inventory and maintain street trees. • To provide the means to prune/train and remove hazardous trees. PROGRAM ACTIVITY STATEMENT Funds used for the planting and administration of the developer street tree program. Revenues are generated from developer fees at the time of plat approval. Fees are charged per lineal foot of frontage. The fees cover all administrative expenses as well. RECEIPTS 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TREE REVENUES Tree Charges 14,562 20,581 16,500 - 16,500 16,500 Transfer from General Fund - - - - - Total $14,562 $20,581 $ 16,500 $- $ 16,500 $16,500 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TREE EXPENDITURES Annual Tree Planting 16,677 20,581 16,500 9,720 15,000 16,500 Transfer to General Fund - - - - - Transfer to Capital Projects - - - - - Total $16,677 $20,581 $ 16,500 $9,720 $ 15,000 $16,500 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ (2,115) $ - $- $(9,720) $ 1,500 $ - EXPENDITURES FUND BALANCE, JANUARY 1 $39,567 $37,452 $ 37,452 $ 37,452 $ 37,452 $38,952 FUND BALANCE, DECEMBER 31 $37,452 $37,452 $ 37,452 $ 27,732 $ 38,952 $38,952 Village of Bellevue - Operating Budget 2026 Page 9.1 PARK IMPACT FEES GOAL Under Wis. State Statues, impact fees are allowable for capital projects necessitated by new growth, such as new parks and amenities. There will be a continued need to provide for new trails, new park lands, new park amenities, etc. to meet the growth of the Village. OBJECTIVES This fund collects and disburses funds only for Board-approved capital projects, following an adopted plan and fee schedule. PROGRAM ACTIVITY STATEMENT Revenues are generated from developer fees at the time of plat or building permit approval. SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • - $40,740 Decrease in anticipated revenues due to uncertainty of subdivision platting and timing for collection of revenues. RECEIPTS 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PARK IMPACT REVENUES Park & Rec Impact Residential 18,497 30,014 75,384 43,276 45,000 29,665 Interest - Bank Accounts 14,413 17,382 8,021 10,102 13,200 13,000 Total $ 32,910 $ 47,396 $ 83,405 $ 53,378 $ 58,200 $42,665 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PARK IMPACT EXPENDITURES Transfer to Capital Projects - 44,300 - 9,300 70,000 7,800 Total $- $ 44,300 $- $9,300 $ 70,000 $7,800 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 32,910 $3,096 $ 83,405 $ 44,078 $ (11,800) $34,865 EXPENDITURES FUND BALANCE, JANUARY 1 $ 301,900 $ 334,810 $337,906 $ 337,906 $ 337,906 $326,106 FUND BALANCE, DECEMBER 31 $ 334,810 $ 337,906 $421,311 $ 381,984 $ 326,106 $360,971 Village of Bellevue - Operating Budget 2026 Page 9.2 FIRE IMPACT FEES GOAL Wisconsin State Statues allow impact fees for capital projects necessitated by new growth. A public safety facility was constructed as part of the municipal complex located at Ontario Road and CTH JJ (3100 Eaton Road). OBJECTIVES An East Side Fire Station was needed due to continued expansion to Bellevue’s east. In 2007, a combined police-fire-municipal court- municipal hall building was constructed. Fire Impact Fees collected offset a portion of the debt payment for the building. RECEIPTS 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FIRE IMPACT REVENUES Fire Impact - Residential 13,832 15,694 12,236 12,502 15,162 11,970 Fire Impact - Commercial 7,446 3,881 3,500 2,550 6,920 2,000 Interest - Bank Accounts 29 35 - 20 30 30 Total $21,307 $19,609 $ 15,736 $15,072 $ 22,112 $14,000 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FIRE IMPACT EXPENDITURES Fire Station - Debt Service Transfer - - - - 38,000 14,000 Total $ - $ - $- $ - $ 38,000 $14,000 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $21,307 $19,609 $ 15,736 $15,072 $ (15,888) $ - EXPENDITURES FUND BALANCE, JANUARY 1 $(4,725) $16,582 $ 36,191 $36,191 $ 36,191 $20,303 FUND BALANCE, DECEMBER 31 $16,582 $36,191 $ 51,927 $51,263 $ 20,303 $20,303 Village of Bellevue - Operating Budget 2026 Page 9.3 POLICE IMPACT FEES GOAL Wisconsin State Statues allow impact fees for capital projects necessitated by new growth. A public safety facility was constructed as part of the municipal complex located at Ontario Road and CTH JJ (3100 Eaton Road). OBJECTIVES As an incorporated municipality in 2003, the Village was required to provide full-time police services. In 2007, a combined police-fire- municipal court-municipal hall was constructed. Police impact fees collected offset a portion of the debt payment for the building. RECEIPTS 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET POLICE IMPACT REVENUES Police Impact - Residential 8,008 9,240 7,084 7,238 8,162 6,930 Police Impact - Commercial 4,281 2,059 1,981 1,473 4,053 1,132 Interest - Bank Accounts 22 26 - 15 23 23 Total $12,311 $11,325 $9,065 $8,726 $12,238 $8,085 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET POLICE IMPACT EXPENDITURES Police Station - Debt Service - - - - 12,238 8,085 Total $ - $ - $ - $ - $12,238 $8,085 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $12,311 $11,325 $9,065 $8,726 $ - $ (0) EXPENDITURES FUND BALANCE, JANUARY 1 $(17,941) $(5,630) $5,695 $5,695 $5,695 $5,695 FUND BALANCE, DECEMBER 31 $(5,630) $5,695 $14,760 $14,421 $5,695 $5,695 Village of Bellevue - Operating Budget 2026 Page 9.4 ARPA FUNDS GOAL In 2021, the American Rescue Plan provided $350 billion through the Coronavirus State and local Fiscal Recovery Funds for eligible state, local, territorial, and Tribal governments to respond to the COVID-19 emergency and bring employees back to work. OBJECTIVES The Village of Bellevue received $1,668,836 in ARPA funding. The Village used these funds for a broad range of projects. Most of the projects planned were related to investments in water and sewer infrastructure projects or critical equipment. SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES As of 2025, all funds were appropriately allocated and will be disbursed. There are no expenditures for 2026. RECEIPTS 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ARPA REVENUES Federal Grant 206,274 587,850 - - - - Interest Income 57,827 59,567 - 4,760 4,760 - Total $ 264,101 $ 647,417 $ - $ 4,760 $ 4,760 $ - REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ARPA EXPENDITURES Computer-Capital Equipment - - - - - - Police-Capital Equipment 31,274 169 216,901 21,599 21,599 - Public Works-Capital Equipment - - - - - - Parks-Capital Equipment - - - - - - Developer Incentives - - - - - - Capital Projects - 587,681 - - - - Transfer to VOM Fund - 110,858 - 319,260 397,578 - Transfer to Water Utility 175,000 Total $ 206,274 $ 698,708 $ 216,901 $ 340,859 $ 419,177 $ - 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUE OVER(UNDER) $57,827 $59,567 $(216,901) $(16,839) $(414,417) $(0) EXPENDITURES FUND BALANCE, JANUARY 1 $20,458 $78,285 $414,417 $414,417 $414,417 $(0) FUND BALANCE, DECEMBER 31 $78,285 $414,417 $197,516 $397,578 $(0) $(0) Village of Bellevue - Operating Budget 2026 Page 9.5 SANITARY SEWER UTILITY GOAL To provide Bellevue residents with uninterrupted sanitary service at a reasonable rate. OBJECTIVES • To provide annual maintenance of the sanitary system pump stations, mains and manholes. • To maintain system integrity through inspection and cleaning of mains and manholes. • To provide prompt and efficient service response to Village residents. • To control infiltration and inflow by implementing an inspection program and creating a 5-year capital program to address the needs of the system. PROGRAM ACTIVITY STATEMENT The sanitary sewer utility is responsible for the maintenance, repair, replacement and operating services for the Village’s sanitary sewer system. The Village ensures that the 81.9 miles of mains, five lift stations and 1,637 manholes remain clear of obstructions and pipe integrity is maintained. Infiltration from tree roots and other factors have negatively impacted the rates of the sewer utility. The Village continues to work aggressively to correct this problem. Telev ising reveals clear water violations that are investigated as part of inflow/infiltration investigation and remain an important part of the inspection/repair program. RECEIPTS SEWER UTILITY 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OPERATING REVENUE Unmetered Sewer-Ledgeview (R) 2,454 2,453 2,700 1,635 2,453 2,453 Unmetered Sewer-Ledgeview (C) 350 350 385 234 350 350 Unmetered Sewer 2,803 2,487 2,803 1,637 2,456 2,500 Multifamily Residential Revenue 705,226 700,042 759,000 534,335 801,502 759,000 Residential Revenue 1,613,981 1,572,530 1,750,986 1,211,372 1,817,059 2,325,800 Commercial Revenue 553,212 597,966 610,500 481,646 722,469 924,750 Metered Industrial 80,935 75,488 80,000 60,052 90,078 115,300 Public Authority 17,050 17,053 18,700 11,938 17,906 22,900 Metered Sewer - Ledgeview 7,223 6,474 5,912 3,995 5,992 7,670 Metered Sewer - Green Bay 10,404 10,657 13,389 8,808 13,212 16,915 Metered Restaurant 39,714 52,102 52,000 47,631 71,447 97,882 Metered Restaurant - Ledgeview 2,473 2,029 1,700 1,048 1,572 2,150 Subtotal $ 3,035,825 $ 3,039,630 $ 3,298,075 $ 2,364,331 $ 3,546,496 $ 4,277,670 OTHER OPERATING REVENUE Forfeited Discounts 15,962 14,625 8,000 5,699 8,550 8,000 Miscellaneous 60,000 66,294 52,000 44,000 60,000 60,000 Subtotal $75,962 $80,919 $60,000 $49,699 $68,550 $68,000 NONOPERATING INCOME Interest & Dividend 108,192 127,132 85,000 77,621 93,952 70,000 Contributed Revenues 79,640 3,415,727 - - - - Subtotal $187,832 $ 3,542,859 $85,000 $77,621 $93,952 $70,000 TOTAL REVENUE $ 3,299,619 $ 6,663,407 $ 3,443,075 $ 2,491,651 $ 3,708,999 $ 4,415,670 Village of Bellevue - Operating Budget 2026 Page 10.1 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Improve upon asset management through use of CityWorks software Keep information updated as projects are completed. Quarterly review 03 Review televising footage and repair locations with heavy I/I Reduce the amount of I/I Mid-year review of contracted budget funds, report from NEW water PERFORMANCE MEASURES 2020 2021 2022 2023 2024 2025* Percent of budget used 105.8% 96.2% 97.2% 102.2% 101.0% 95.4% Percent I/I - - - - 32% 32% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • An overall increase to the Sewer Department revenues of + $972,595 over the 2025 budget, or 28.2%. This increase in revenue is associated with the approved rate increase for the Sewer Utility that occurred in 2025. • Major increases in expenses are tied to contracted services and associated with our wastewater treatment plant expenses paid to NEW Water. REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OPERATIONS Power for Pumping 5,645 4,591 6,200 3,895 5,900 6,223 Contracted Services (NEW Water) 2,230,461 2,468,486 2,690,281 1,731,577 2,597,365 2,813,316 Subtotal $ 2,236,106 $ 2,473,077 $ 2,696,481 $ 1,735,472 $ 2,603,265 $ 2,819,539 MAINTENANCE Collection System 85,139 97,575 447,039 60,150 361,179 243,437 Liftstations 48,024 96,762 11,500 5,520 11,000 11,500 Meters 8,369 8,018 - - - - Plant - - - - - - Subtotal $141,532 $202,355 $458,539 $65,670 $372,179 $254,937 CUSTOMER ACCOUNTS Salaries 79 2,562 - - 2,500 - Wages 10,350 8,604 14,878 9,197 14,878 17,266 Overtime - - - 179 250 - Payroll Taxes - - 1,138 - - 1,321 Retirement Contributions - - 883 - - 1,243 Employee Benefits - - 1,117 - - 5,984 Office Supplies 229 122 250 105 250 250 Postage - 1 - - - - Trave, Mileage & Lodgint - 32 - - - - Subtotal $10,659 $11,321 $18,266 $ 9,481 $17,878 $26,064 Village of Bellevue - Operating Budget 2026 Page 10.2 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ADMINISTRATIVE & GENERAL Salaries 120,659 127,671 126,811 87,275 126,811 133,582 Wages 33,019 35,195 61,770 31,567 61,770 65,627 Overtime 1 - - 66 664 - Payroll Taxes 15,251 17,141 14,426 12,881 14,426 15,239 Retirement Contributions 12,142 13,808 13,121 10,729 13,121 14,343 Employee Benefits 28,001 20,414 27,707 16,810 2,707 29,228 Auditing & Accounting Services 6,486 10,521 7,314 8,970 8,970 8,970 Software Support 15,174 17,736 21,541 17,972 21,541 20,049 Bank Fees 3,016 2,953 3,000 2,296 3,445 3,600 Engineering - - 10,000 - 5,000 7,500 Telephone/Cell - 512 1,577 1,112 1,668 1,750 Contracted Services 35,268 36,856 37,437 37,841 46,350 50,359 Office Supplies - 140 - 8 8 250 Travel, Mileage & Lodging - 112 - - 59 470 Training & Seminars 1,038 1,610 2,093 2,149 2,500 2,720 Property Insurance 5,296 22,656 16,100 4,204 16,100 14,822 General Liability Insurance 13,116 3,072 2,686 1,260 2,686 2,520 Workers Compensation 8,079 14,753 11,321 7,478 11,321 11,941 Auto Insurance - 230 202 93 202 186 Cyber Liability Insurance - 449 - 898 898 1,796 VOM Rents 35,843 41,219 47,402 47,403 47,402 54,513 VOM Charges 20,463 23,532 27,062 27,062 27,062 31,122 Taxes - - 5,500 - - - Capital Equipment 1,897 5,014 13,083 10,642 13,083 4,261 Subtotal $354,748 $395,593 $450,153 $328,718 $427,795 $474,848 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER OPERATING EXPENSES Newlsetter/Printing - 186 - - - - Depreciation 319,240 346,204 190,000 - 190,000 190,000 Retirement Contribution Adj. 14,770 (3,726) - - - - Amort Debt (2,761) (8,597) - 17,697 17,697 - Transfer to VOM - - - - - - Transfer to Capital Projects - - - - - - Village Rent 134,121 138,145 142,289 48,127 142,289 146,558 Taxes 8,369 8,018 - - - - Subtotal $473,739 $480,230 $332,289 $65,824 $349,986 $336,558 INTEREST ON LONG-TERM DEBT Interest on Debt 85,085 80,207 76,673 - 76,673 76,673 Subtotal $85,085 $80,207 $76,673 $ - $76,673 $76,673 Village of Bellevue - Operating Budget 2026 Page 10.3 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PROJECT EXPENSES Sanitary Sewer Lining (SS20-01) - - - - - 17,000 Sanitary Sewer Exten. (SS24-03) - - - - - 95,900 Sanitary Sewer 18" Int (SS24-01) - - - - - 81,500 Subtotal $ - $ - $ - $ - $ - $194,400 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TOTAL EXPENSES $ 3,301,869 $ 3,642,784 $ 4,032,401 $ 2,205,165 $ 3,847,775 $ 4,183,019 EXCESS REVENUES OVER(UNDER) $ (2,250) $ 3,020,624 $(589,326) $286,487 $(138,776) $232,652 EXPENDITURES Operating Income (Loss) $328,999 $ 3,354,691 $(399,326) $304,183 $68,920 $617,052 ACQUISITIONS SANITARY PROJECT DESCRIPTION PROJECT # PRIORITY 2026 2027 2028 2029 2030 TOTAL 2030 Road Construction Sanitary Sewer Replacements SS25-01 1 105,000 1,845,000 1,950,000 Sanitary Lining Project (Location TBD) SS20-01 3 17,000 308,000 19,250 338,250 20,212 702,712 Sanitary Sewer Extension - Bower Creek SS25-02 1 45,920 806,880 852,800 Sanitary Sewer Extension (P.O.P. Ch. to Erie Rd) SS24-03 1 95,900 762,600 858,500 TOTAL $112,900 $1,070,600 $65,170 $1,250,130 $1,865,212 $4,364,012 GENERAL OBLIGATION DEBT DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2025 2026 2026 2026 TOTAL 12/31/2026 SEWER UTILITY 2017A GO BONDS 725,000 50,000 23,200 73,200 675,000 2019A GO BONDS 140,000 35,000 3,675 38,675 105,000 2021A GO BONDS 1,920,000 100,000 37,710 137,710 1,820,000 2023A GO BONDS 165,000 5,000 6,450 11,450 160,000 2025A GO BONDS 815,000 50,000 46,553 96,553 765,000 SEWER TOTAL $3,765,000 $240,000 $117,588 $357,588 $3,525,000 Village of Bellevue - Operating Budget 2026 Page 10.4 EFFECTS OF EXISTING DEBT ON FUTURE OPERATIONS YEAR ENDED DECEMBER 31 SEWER UTILITY PRINCIPAL INTEREST TOTAL 2026 240,000 117,588 357,588 2027 240,000 98,435 338,435 2028 245,000 90,285 335,285 2029 250,000 81,960 331,960 2030 225,000 74,435 299,435 2031 235,000 68,038 303,038 2032 235,000 61,785 296,785 2033 240,000 55,290 295,290 2034 250,000 48,338 298,338 2035 260,000 41,169 301,169 2036 265,000 33,650 298,650 2037 275,000 25,531 300,531 2038 205,000 18,606 223,606 2039 210,000 12,969 222,969 2040 215,000 7,150 222,150 2041 150,000 2,600 152,600 2042 10,000 800 10,800 2043 15,000 300 15,300 2044 0 TOTALS $ 3,765,000 $ 838,929 $ 4,603,929 Village of Bellevue - Operating Budget 2026 Page 10.5 STORMWATER MANAGEMENT UTILITY GOAL To provide Bellevue residents with cost effective environmentally sensitive storm water management programs and to ensure the continued viability of the urban forest through programs that maintain a healthy, diverse and sustainable tree canopy. OBJECTIVES • To provide annual maintenance of the storm water infrastructure including pipes, ponds and streams. • Integrate storm water environmental mandates into new developments as they occur. • Create a 5-year capital program to address storm water quality/quantity issues. • Improve storm water runoff quality to surface waters. • Reduce flooding. • To provide prompt and efficient service response to Village residents. • Ensure village trees are maintained at optimum levels of stocking, health, age, species diversity and are appropriate for the site. • Ensure that residents are knowledgeable about proper tree planting and care. • Make trees an integral part of community planning decisions. PROGRAM ACTIVITY STATEMENT The Storm Water Utility operates as an enterprise fund to plan construct, operate and maintain the Village’s storm water system including storm sewers, creeks, streams, drainage ditches and ponds. The objectives of the utility are to achieve and maintain compliance with federal and state water quality regulations, to protect wildlife and protect private property through erosion control efforts and floodplain management. These objectives are achieved through planning, ordinance enforcement, construction of storm water management facilities and maintenance of existing systems. The Village maintains approximately 66 miles of storm sewer mains, 1,073 manholes, 96 outfalls and 18 municipal ponds. Each year the Village cleans catch basins, inspects outfalls and makes repairs to the system. The Village sweeps approximately 120 curb miles of streets once per month between April and November. The U rban Forestry Division is responsible for the planting and maintenance of trees in the street right-of-way, Village parks and all other Village-owned properties. Trees in the Village's right-of-way are property of the Village and permission is required before residents prune, remove, or perform any maintenance. The Village maintains over 4,300 public trees. An emphasis on the management of the urban forest continues and is aided by planning provided in the Village’s Urban Forestry Management Plan 2024-2028 and Arboricultural Specifications manual. The d ivision offers a voluntary, residential neighborhood tree planting program in the fall for tree plantings in the terrace. Resident cover the wholesale costs of the tree and labor. The division also manages street trees for all new subdivisions in the Village. A linear curb fee is charged per a developer agreement, collected and placed in an escrow account for trees. After occupancy permits have been issued for a property and a lawn established, trees are selected and planted in the terrace. The number and location of each tree, species and size are determined by the village forester. Village of Bellevue - Operating Budget 2026 Page 10.6 RECEIPTS STORMWATER UTILITY 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET LICENSES & PERMITS Connection Charges 16,500 17,800 15,000 12,050 15,000 15,000 Other State Payments - 27,985 - - - - Credit Application Fees 6,000 6,000 3,000 2,500 3,500 3,000 Subtotal $ 22,500 $ 51,785 $ 18,000 $ 14,550 $ 18,500 $ 18,000 SERVICE CHARGES Residential Revenue 314,781 318,852 321,000 215,221 322,832 325,000 Non-Residential Revenue 678,407 690,572 695,000 483,942 725,913 768,000 Forfeited Discounts 4,910 5,558 4,500 1,626 1,626 4,500 Trees Charges - - - - - - Subtotal $ 998,098 $1,014,982 $1,020,500 $ 700,789 $1,050,371 $1,097,500 NONOPERATING REVENUES Interest 79,382 104,482 80,000 51,945 77,918 75,000 Interest - Other 7,827 3,603 1,500 1,270 3,694 3,500 Misc. Revenues 17,414 - - - - - Contributed Revenue - 2,409,302 - - - - Special Assessment - - - - - LRIP Funds - - - - - - Sale of Other Equipment - - - - - - Transfer from Village - - - - - - Transfer from TID - - - - - - Subtotal $ 104,623 $2,517,388 $ 81,500 $ 53,215 $ 81,612 $ 78,500 TOTAL REVENUES $1,125,221 $3,584,155 $1,120,000 $ 768,554 $1,150,483 $1,194,000 2026 PERFORMANCE MEASURES # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Improve upon asset management through use of CityWorks software Keep information updated as project are completed. Quarterly review 03 Increase compliance with new stormwater ordinance for privately owned BMPs Higher quality stormwater facilities and higher removal rates for MS4 Quarterly review of progress PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Percentage of budget used 89.7% 85.1% 70.6% 101.3% 100.6% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • An overall increase to Stormwater utility revenues of + $74,000 over the 2025 budget. • Increased State and Federal requirements in addition to local best practices are continuing to put a larger emphasis on the Stormwater Utility. Substantial grant support (nearly $400,000 in construction funds) is offsetting capital needs, but other operating and maintenance expenses continue to impact the utility. Rate review is planned for 2026 (much easier process than sewer and water) and likely done internally with limited auditor support. • An overall increase to the Stormwater Utility expenses of + $324,589 over the 2025 budget primarily related to capital transfer to VOM. The planned purchase of $340,000 for a rear-load garbage truck to implement a bagged leaf collection program accounts for the increase to the expenses in Stormwater Utility for the 2026 budget year. Village of Bellevue - Operating Budget 2026 Page 10.7 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ADMINISTRATION Salaries 100,618 110,813 133,707 72,198 150,000 140,490 Wages 38,845 40,823 104,530 43,535 60,000 113,230 Overtime 1 - - 246 275 - Payroll Taxes 17,393 20,068 18,225 15,750 24,000 19,410 Employee Benefits 38,002 28,157 38,676 22,400 38,676 39,509 Retirement Contributions 13,653 15,626 16,182 12,302 18,000 17,867 Software Support 14,509 17,057 22,964 17,330 17,330 16,196 Bank Fees 2,716 2,853 3,000 2,116 3,000 3,000 Permits - - - - - - Engineering Fees 70,958 73,679 84,500 19,003 50,000 83,000 Telephone/Cellular - 512 1,976 1,216 1,850 2,000 Contracted Services 43,779 51,116 36,751 104,311 113,387 50,230 Office Supplies 298 485 600 2,294 2,294 2,500 Postage - - - - - - Publications/Subscriptions/Dues 8 4 1,800 - 1,800 1,800 Legal Notices 30 - - - - - Travel & Mileage - 175 - - - 372 Training & Seminars 1,038 1,283 2,000 3,158 3,500 3,818 Property Insurance 1,324 3,049 1,724 5 1,724 1,614 General Liability Insurance 1,295 838 733 344 733 687 Workers Compensation 2,020 3,688 2,830 1,870 2,830 2,985 Auto Insurance - 63 55 25 55 51 Cyber Liability Insurance - 449 - 898 898 1,796 Uncollectibles - - - - - - Capital Equipment 1,897 5,014 11,333 10,352 10,352 4,261 Audit & Accounting Services 2,867 4,650 4,770 3,965 3,965 3,965 Subtotal $ 351,250 $ 380,403 $ 486,356 $ 333,317 $ 504,669 $ 508,781 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FACILITY MAINTENANCE Salaries 25,688 26,853 12,702 21,030 35,000 13,697 Wages 82,286 104,712 80,855 86,384 135,000 98,184 Overtime 1,434 786 1,500 1,142 1,500 - Payroll Taxes - - 7,157 - - 8,559 Employee Benefits 174 - 11,955 - - 26,019 Retirement Contributions - - 6,502 - - 8,055 Unemployment - 1,684 - - - - Permits - - - - - - Contracted Services 103,610 91,977 114,032 59,256 100,000 112,320 Operating Supplies 3,048 3,409 4,455 1,969 4,000 4,000 Small Tools 39 - 2,000 564 2,000 1,700 Construction Materials 8,434 - 10,000 2,123 10,000 7,000 VOM Rent 36,020 41,423 47,636 47,636 47,636 54,782 VOM Depreciation 57,811 66,483 76,455 76,455 76,455 87,923 Capital Purchases - - - - - - UNPS Const. Grant - 2,400 - 126,652 126,652 - Subtotal $ 318,544 $ 337,328 $ 375,249 $ 296,558 $ 538,243 $ 422,239 Village of Bellevue - Operating Budget 2026 Page 10.8 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET URBAN FORESTRY Wages - - 65,073 1,880 2,500 49,962 Payroll Taxes - - - - - 3,822 Employee Benefits - - - - - 10,731 Retirement Contributions - - - - - 3,597 Software Support - - - - - - Contracted Services 65,176 33,066 36,875 38,356 36,875 36,875 EAB Project - - - - - - Postage - - - - - - Publications, Subscriptions & Dues - - - - - - Training & Seminars 275 - - - - - Small Tools & Equipment - - - - - - Street Trees - 150 150 - - - Subtotal $ 65,451 $ 33,216 $ 102,098 $ 40,236 $ 39,375 $ 104,987 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER OPERATING EXPENSES Depreciation - 208,147 100,000 - - - Retirement Contribution Adj. 24,886 (4,505) - - - - Interest on Debt 42,996 42,291 41,983 - - - Amortization Debt Expense 12,134 (1,633) - 31,376 31,376 - Transfer to Village - - - - - - Transfer to VOM - - - - - 340,000 Transfer to Capital Projects - - - - - - Transfer to TID - - - - - - Village Rent (VOM) 134,121 138,145 142,289 48,127 142,289 146,558 Subtotal $ 214,137 $ 382,445 $ 284,272 $ 79,503 $ 173,665 $ 486,558 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PROJECT EXPENSES Stormwater Mngmnt (ST23-07) - - - - - 50,000 Subtotal $- $- $- $- $- $ 50,000 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TOTAL EXPENDITURES $ 949,383 $1,133,392 $1,247,975 $ 749,615 $1,255,952 $1,572,564 EXCESS REVENUES OVER(UNDER) $ 175,838 $2,450,763 $ (127,975) $ 18,940 $ (105,469) $ (378,564) EXPENDITURES Operating Income (Loss) $ 114,211 $(24,334) $ (167,492) $(34,276) $ (187,081) $ (457,064) Village of Bellevue - Operating Budget 2026 Page 10.9 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET Nonoperating Revenues (Expenses) Interest income 87,209 108,086 81,500 53,215 81,612 78,500 Interest and amortizations expense (42,996) (42,291) (41,983) - - - Intergovernmental grants 17,414 - - - - - Income from merchandising - - - - - - Total Nonoperating Revenues $ 61,627 $ 65,795 $ 39,517 $ 53,215 $ 81,612 $ 78,500 (Expenses) Income (Loss) Before Contributions 175,838 41,461 (127,975) 18,940 (105,469) (378,564) and Transfers Capital Contributions - 2,409,302 - - - - Transfers In - - - - - - Transfers Out - - - - - (340,000) Change in Net Assets $ 175,838 $2,450,763 $ (127,975) $ 18,940 $ (105,469) $ (718,564) Net Assets - January 1 $ 12,858,574 $ 13,034,412 $ 15,485,175 $ 15,485,175 $ 15,485,175 $ 15,379,706 Net Assets - December 31 $13,034,412 $15,485,175 $15,357,200 $ 15,504,115 $ 15,379,706 $ 14,661,141 ACQUISITIONS SANITARY PROJECT DESCRIPTION PROJECT # PRIORITY 2026 2027 2028 2029 2030 TOTAL Fire Lane Pond Revisions ST20-02 3 78,000 258,300 336,300 Pond TMDL Compliance Project (TBD) ST20-01 2 110,000 492,000 121,000 723,000 Storm Management Project (TBD) ST23-07 4 50,000 50,000 50,000 50,000 50,000 250,000 TOTAL $128,000 $ 308,300 $160,000 $542,000 $ 171,000 $1,309,300 GENERAL OBLIGATION DEBT DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2025 2026 2026 2026 TOTAL 12/31/2026 STORMWATER UTILITY 2012B GO BONDS 630,000 85,000 17,726 102,726 545,000 2023A GO BONDS 540,000 20,000 21,063 41,063 520,000 2025A GO NOTES 2,295,000 150,000 130,967 280,967 2,145,000 STORMWATER TOTAL $ 3,465,000 $ 255,000 $ 169,756 $424,756 $ 3,210,000 Village of Bellevue - Operating Budget 2026 Page 10.10 EFFECTS OF EXISTING DEBT ON FUTURE OPERATIONS YEAR ENDED DECEMBER 31 STORMWATER UTILITY PRINCIPAL INTEREST TOTAL 2026 255,000 169,755 424,755 2027 215,000 129,030 344,030 2028 230,000 119,780 349,780 2029 230,000 110,280 340,280 2030 245,000 100,405 345,405 2031 255,000 89,934 344,934 2032 265,000 78,988 343,988 2033 180,000 69,063 249,063 2034 185,000 60,238 245,238 2035 195,000 51,863 246,863 2036 200,000 43,963 243,963 2037 210,000 35,763 245,763 2038 220,000 27,272 247,272 2039 225,000 18,591 243,591 2040 235,000 9,500 244,500 2041 40,000 4,000 44,000 2042 40,000 2,400 42,400 2043 40,000 800 40,800 2044 0 TOTALS $ 3,465,000 $ 1,121,625 $ 4,586,625 Village of Bellevue - Operating Budget 2026 Page 10.11 WATER UTILITY GOAL To provide Bellevue residents with the highest quality water at a reasonable rate. OBJECTIVES • To provide annual maintenance of the water system valves and hydrants. • To maintain environmental compliance through testing. • To maintain water quality through hydrant flushing program. • To provide prompt and efficient service to Village residents. • To manage water consumption trends to increase efficiency and reduce utility costs. • To provide quality customer service in a timely manner PROGRAM ACTIVITY STATEMENT The water utility is responsible for the maintenance, repair, replacement and operating services of the Village’s water system. Water is purchased from Manitowoc Public Utilities through the Central Brown County Water Authority. The Village ensures that the 91 miles of public and private transmission mains, 1966 valves, 3 water towers and 854 fire hydrants function properly. The utility services 4,376 residential (+122 over 2024), 477 commercial (+31 over 2024), 209 Multifamily (+10 over 2024), 1 industrial and 23 public authority (+9 over 2024) customers with an annual consumption of 456 million gallons of water. Fi re hydrants are “exercised” twice per year to maintain our ISO rating. Fire hydrants are flushed at least once each year. The village will continue implementation of the leak detection program to reduce water loss. The village continues a collaborative cross connection inspection program. This program is mandated by Wisconsin DNR and ensures that property owners cannot contaminate the Village water supply or illegally connect to the system. The ut ility samples, reads meters, locates facilities, repairs mains and hydrants, operates wells and maintains the computerized water system. The utility will continue to implement the asset management system. 2026 PERFORMANCE MEASURES # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 5% of budget % of overall 02 Reduce the number of unknown service line pipe material in our system Reduce number of unknowns by 10% Quarterly review PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Percentage of budget used 103.5% 90.2% 98.16% 102.3% 97.6% Amount of Unknown lateral material (Village has no lead services) - - - 908 758 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • An overall increase to the Water Department of + $945,022, or 24% over the 2025 budget. The additional revenues are derived from multiple areas but generally align with increases in demand. These revenues assume the Public Service Commission will set the utility’s new rate, a rate increase of 28%, and will be implemented prior to 2026. • An overall decrease to the Water Department expenses of - $103,103, or 2.4%. The decrease in expenditures is derived from multiple areas, but generally align with a decrease in larger one-time expenditures that were necessary in 2025 such as a SCADA computer replacement and Sensus Meter reader replacement. Village of Bellevue - Operating Budget 2026 Page 10.12 RECEIPTS WATER UTILITY 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OPERATING REVENUE Bulk Water 9,811 11,329 8,800 7,043 10,565 13,628 Residential Revenue 1,536,179 1,499,027 1,665,000 1,032,811 1,549,217 1,998,490 Commercial Revenue 566,290 607,020 615,000 437,370 656,055 846,311 Industrial Revenue 57,949 54,259 65,000 38,758 58,137 75,000 Public Authority Revenue 16,014 16,553 18,000 10,489 15,732 20,295 Multifamily Residential Revenue 627,370 622,364 650,000 430,499 645,749 833,017 Private Fire Protection 46,915 48,015 47,000 32,452 48,677 62,794 Public Fire Protection 681,777 695,029 690,000 466,099 699,149 901,903 Subtotal $3,542,305 $3,553,597 $3,758,800 $2,455,521 $3,683,282 $4,751,438 OTHER OPERATING REVENUES Forfeited Discounts 13,810 14,862 13,000 6,329 9,500 13,000 Miscellaneous Service Revenue 620 1,000 1,000 1,640 2,000 1,000 Other Revenues 41,719 42,178 43,000 2,372 2,372 2,500 Subtotal $ 56,149 $ 58,040 $57,000 $10,342 $13,872 $16,500 OTHER INCOME Water Impact Fees - Residential 9,932 11,460 8,786 8,977 10,000 8,595 Water Impact Fees - Commercial 27,791 8,118 10,000 573 573 3,075 Contributed Revenue 85,440 1,360,620 - - - - Interest & Dividend 47,817 77,088 40,000 63,179 73,320 40,000 Amortization - PSC - - 57,867 - 57,867 57,867 Rent Revenues Misc Revenue Interdepartmental Sales - - - - - - Transfers from ARPA Fund 175,000 - - - - - Subtotal $ 345,980 $1,457,285 $116,653 $72,729 $141,760 $109,537 TOTAL REVENUE $3,944,435 $5,068,922 $3,932,453 $2,538,592 $3,838,914 $4,877,475 Village of Bellevue - Operating Budget 2026 Page 10.13 REQUIRED RESOURCES 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET SOURCE OF SUPPLY Operation Labor-Wages (601) 580 4,744 1,838 5,516 5,950 1,601 Contracted Services (601) 54,899 55,985 56,055 28,402 50,000 59,000 Purchased Water (602) 2,162,548 2,382,950 2,100,000 1,384,370 2,076,556 2,095,240 Maint. of Wells & Springs (614) 1,476 60,454 7,000 25 2,000 6,000 Maint. - Miscellaneous (617) 440 637 1,200 54 800 800 Subtotal $2,219,944 $2,504,769 $2,166,093 $1,418,367 $2,135,306 $2,162,641 PUMPING Fuel or Purchased Power (623) 10,544 8,661 11,640 8,392 12,590 13,759 Operation Labor - Wages (624) 4,495 1,904 9,189 625 2,500 8,005 Contracted Services (626) 3,659 3,693 2,000 1,687 2,400 2,000 Operating Supplies (633) - 206 - 26 26 500 Subtotal $ 18,697 $ 14,465 $22,829 $10,731 $17,516 $24,264 WATER TREATMENT Chemicals - - - - - - Operation Labor (642) 186 52 - - - - Contracted Services (642) 9,283 9,111 15,000 7,650 11,500 13,000 Operating Supplies (642) 1,008 232 1,500 - 800 1,000 Miscellaneous (643) 203 342 400 618 618 900 Maintenance of Equipment (652) - - - - - - Subtotal $ 10,680 $9,738 $16,900 $8,268 $12,918 $14,900 TRANSMISSION & DISTRIBUTION Operation - Salaries (660) 26,808 28,837 27,941 19,345 27,941 30,227 Storage Facilities (661) 4,660 7,134 6,820 2,667 5,820 6,202 Transmission & Distribution (662) 40,687 49,453 36,700 38,392 36,975 31,784 Meters (663) 15,248 33,161 37,223 9,439 29,373 31,046 Customer Installation (664) 640 684 1,910 635 2,110 1,601 Miscellaneous (665) 24,340 2,677 15,956 9,878 13,249 16,396 VOM & Rents (666) 68,892 79,226 91,109 91,110 91,110 104,776 Maintenance - Standpipes (672) 7,968 8,111 60,320 - 50,500 12,202 Maintenance - Mains (673) 517,881 197,734 216,672 50,574 192,772 223,840 Maintenance - Services (675) 17,152 15,942 45,598 3,180 18,650 32,811 Maintenance - Meters (676) 121,733 15,684 38,910 30,248 38,910 41,601 Maintenance - Hydrants (677) 5,175 13,420 23,959 19,333 21,171 31,606 Subtotal $ 851,182 $ 452,063 $603,118 $274,802 $528,581 $564,092 Village of Bellevue - Operating Budget 2026 Page 10.14 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET CUSTOMER ACCOUNTS Meter Reading (902) - - 3,820 - - 3,202 Customer Account/Collection (903) 13,306 14,192 13,938 10,129 15,138 18,120 Other Supplies/Expenses (903) 4,536 4,999 46,159 3,754 51,825 6,260 Uncollectible Accounts (904) - - - - - - Subtotal $ 17,842 $ 19,191 $63,917 $13,883 $66,963 $27,582 ADMINISTRATIVE & GENERAL Salaries & Wages (920) 133,135 151,719 170,945 123,849 177,056 177,466 Employee Benefits (926) 82,725 72,994 114,523 53,060 93,972 113,923 Outside Services (923) 99,568 107,937 113,328 81,318 106,426 117,316 Insurance (924) 16,134 27,068 18,317 7,909 19,215 19,958 Regulatory Controls (928) 3,185 4,476 - 23,288 28,200 2,500 Miscellaneous (930) 5,714 12,315 43,800 16,559 53,202 11,541 Rents (931) 134,121 138,145 142,290 48,127 142,290 146,559 Economic Adjustment (990) - - - - - - Subtotal $ 474,583 $ 514,655 $603,203 $354,109 $620,361 $589,263 OTHER OPERATING EXPENSES GASB 68 Retirement adjust 23,972 (4,242) - - - - Depreciation 416,278 436,903 370,000 - 370,000 380,000 Taxes - - 8,368 498 498 - Tax Equivalent Pmn't 236,679 228,513 245,047 245,047 245,047 245,000 Amortization Debt Expense 22,560 (11,984) - - - - Subtotal $ 699,489 $ 649,190 $623,415 $245,545 $615,545 $625,000 INTEREST ON LONG-TERM DEBT Interest on Debt (215,241) 188,555 186,144 - 186,144 174,774 Subtotal $ (215,241) $ 188,555 $186,144 $ - $186,144 $174,774 OTHER FINANCIAL USES Transfer to Capital Projects - - - - - - Subtotal $- $- $ - $ - $ - $ - 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TOTAL EXPENSES $4,077,176 $4,352,626 $4,285,619 $2,325,704 $4,183,333 $4,182,516 EXCESS REVENUES OVER(UNDER) $ (132,741) $ 716,296 $(353,166) $212,888 $(344,419) $694,959 EXPENDITURES Operating Income (Loss) $ (457,283) $ (323,921) $(38,628) $385,206 $(54,988) $1,005,196 Village of Bellevue - Operating Budget 2026 Page 10.15 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET Nonoperating Revenues (Expenses) Interest income 47,817 77,088 40,000 63,179 73,320 40,000 Int and amoritization expense 215,241 (176,571) (186,144) - (186,144) (174,774) Total Nonoperating Revenues $ 263,058 $(99,483) $(146,144) $63,179 $(112,824) $(134,774) (Expenses) Income(Loss) Pre Contribution (194,225) (423,405) (184,772) 448,385 (167,812) 870,422 and Transfers Capital Contributions 58,682 1,380,198 18,786 9,550 10,573 11,670 Transfers In - 109,450 - - - - Transfers Out (236,679) (228,513) (245,047) (245,047) (245,047) (245,000) Change in Net Assets $ (372,222) $ 837,730 $(411,033) $212,888 $(402,286) $637,092 Net Assets - January 1 $ 14,355,753 $ 13,983,531 $14,821,261 $14,821,261 $14,821,261 $14,418,975 Net Assets - December 31 $ 13,983,531 $ 14,821,261 $14,410,228 $15,034,149 $14,418,975 $15,056,067 ACQUISITIONS WATER PROJECT DESCRIPTION PROJECT # PRIORITY 2026 2027 2028 2029 2030 TOTAL 2030 Road Construction Watermain Projects W-25-01 1 105,000 1,845,000 1,950,000 Green Bay Interconnect W20-03 4 15,000 54,000 69,000 Pressure Zone 4 W20-02 3 43,000 420,000 463,000 Watermain Extension – Bower Creek W25-03 1 34,440 605,160 639,600 Watermain Replacement: Continental to I-43 W20-04 3 90,000 1,427,000 1,517,000 Water Tower Updates W-25-02 1 350,000 350,000 TOTAL $15,000 $357,000 $1,881,440 $710,160 $1,845,000 $4,988,600 GENERAL OBLIGATION DEBT DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2025 2026 2026 2026 TOTAL 12/31/2026 WATER UTILITY 2012B GO BONDS 615,000 80,000 17,348 97,348 535, 000 2015A GO BONDS 575,000 65,000 13,486 78,486 510,000 2017A GO BONDS 515,000 35,000 16,500 51,500 480,000 2019A GO BONDS 1,790,000 105,000 52,125 157,125 1,685,000 2021A GO BONDS 625,000 35,000 12,250 47,250 590,000 2023A GO BONDS 1,615,000 60,000 63,069 123,069 1,555,000 WATER TOTAL $ 5,735,000 $ 380,000 $ 174,778 $ 554,778 $ 5,355,000 Village of Bellevue - Operating Budget 2026 Page 10.16 EFFECTS OF EXISTING DEBT ON FUTURE OPERATIONS YEAR ENDED DECEMBER 31 WATER UTILITY PRINCIPAL INTEREST TOTAL 2026 380,000 174,777 554,777 2027 395,000 162,646 557,646 2028 410,000 150,096 560,096 2029 420,000 137,401 557,401 2030 430,000 124,486 554,486 2031 435,000 111,491 546,491 2032 460,000 98,033 558,033 2033 380,000 85,256 465,256 2034 305,000 74,606 379,606 2035 315,000 64,731 379,731 2036 325,000 54,331 379,331 2037 330,000 43,581 373,581 2038 290,000 33,831 323,831 2039 305,000 24,947 329,947 2040 155,000 17,750 172,750 2041 160,000 12,350 172,350 2042 120,000 7,200 127,200 2043 120,000 2,400 122,400 2044 0 TOTALS $ 5,735,000 $ 1,379,913 $ 7,114,913 Village of Bellevue - Operating Budget 2026 Page 10.17 VEHICLE OPERATIONS & MAINTENANCE (VOM) GOAL To provide maintenance, repair, replacement and operating services for Village-owned vehicles and equipment utilized in delivery of quality services to the citizens of Bellevue. OBJECTIVES • To provide adequate and timely replacement of vehicles and equipment. • To provide prompt and efficient service to all Village departments. • Minimize the amount of time vehicles are out of service. • Minimize the number of times vehicles require emergency service. • Establish planned preventative maintenance for all vehicles. • Replace vehicles when the operational costs exceed the value of the vehicle. PROGRAM ACTIVITY STATEMENT Public Works is responsible for the Vehicle Operations and Maintenance (VOM) program. The VOM program is the maintenance, repair, replacement and operating services for the Village’s vehicles and equipment. These services are provided for all departments within the Village except for Public Safety. Pub lic Works employees along with Street Superintendent are responsible for tracking and maintaining a portion of the fleet. The fleet consists of four (4) fleet cars, seven (7) dump truck/plows, eleven (11) pick-up/utility trucks, one (1) bucket truck, a sewer jet/vacuum truck, a street sweeper, one backhoe, two (2) trackless units with attachments, tractor with flail mower, two (2) bucket loaders, small asphalt roller, ToolCat with attachments, fork lift, two (2) ball-field groomers and other miscellaneous equipment (trailers, accessories, etc.). 2026 PERFORMANCE MEASURES The Performance Measures below will be recorded to help review overall department success. # INITIATIVE INTENDED OUTCOME TRACKING METHOD(S) 01 Keep annual expenses within adopted budget Keep within 10% of budget % of overall 02 Develop a robust preventative maintenance program Less large maintenance costs CityWorks PERFORMANCE MEASURES 2021 2022 2023 2024 2025* Percent of budget used 115.2% 111.2% 83.7% 49% 63.8% REPLACEMENT SCHEDULE DEPARTMENT PROJECT # PRIORITY FY 26 FY 27 FY 28 FY 29 FY 30 TOTAL VOM PW Equipment Front Deck Mower & Trailer VOM-20-008 3 33,000 33,000 Jet/Vacuum Truck Replacement VOM-25-03 3 700,000 700,000 2011 Backhoe Replacement - Wheel Loader VOM-24-01 3 350,000 350,000 Ditch Mowing Tractor with Rotary Mower VOM-25-02 2 130,000 130,000 PW Equipment Total $350,000 $33,000 $(0) $130,000 $700,000 $1,213,000 Stormwater Rear Load Garbage Truck – Leaf Collection VOM-25-01 5 340,000 340,000 Stormwater Total $340,000 $(0) $(0) $(0) $(0) $ 340,000 Vehicles Pickup Truck Replacements VOM-14-001 3 62,000 95,000 75,000 $232,000 Snow Plow Truck Replacements VOM-14-002 2 300,000 430,000 330,000 $1,060,000 Utility Truck With Crane VOM-25-04 3 98,000 $98,000 Vehicles Total $62,000 $95,000 $375,000 $430,000 $428,000 $1,390,000 VOM TOTAL $752,000 $128,000 $375,000 $560,000 1,128,000 $2,943,000 Village of Bellevue - Operating Budget 2026 Page 11.1 2026 ACQUISITIONS Proposed 2026 equipment acquisitions are listed below. Purchases are dependent on quote review and future Village Board authorization. 2026 BUDGET DEPARTMENT PROPOSED RETAINED EARNINGS 2011 Backhoe Replacement - Wheel Loader VOM-24-01 350,000 350,000 Pickup Truck Replacements VOM-14-001 62,000 62,000 Rear Load Garbage Truck - Leaf VOM-25-01 (other Funding) 340,000 340,000 $ 752,000 $ 752,000 RECEIPTS VOM FUND 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OPERATIONS & MAINTENANCE & REPLACEMENT Village Administrator's Office 224 258 273 273 273 314 Clerk/Treasurer Department 224 258 273 273 273 314 Buildings & Grounds Department 10,272 11,813 12,522 12,522 12,522 14,400 Building Inspection 3,332 3,831 4,062 4,062 4,062 4,671 Street & Highway Maintenance 37,728 43,387 45,990 45,990 45,990 52,889 Engineering & Construction 3,402 3,912 4,147 4,147 4,147 4,769 Snow Removal 120,745 138,858 135,671 135,671 135,671 156,021 Recycling 24,075 27,686 31,839 31,839 31,839 36,615 Parks 32,903 37,838 40,109 40,109 40,109 46,125 Recreation 1,474 1,695 1,797 1,797 1,797 2,066 Community Development Depart. 769 884 937 937 937 1,078 Economic Development 321 370 391 391 391 450 Water Utility 68,892 79,226 91,110 91,110 91,110 104,776 Sewer Utility 56,306 64,751 74,465 74,465 74,465 85,634 Stormwater Utility 93,831 107,906 124,091 124,091 124,091 142,705 Subtotal $ 454,498 $ 522,673 $ 567,677 $ 567,677 $ 567,677 $ 652,827 NONOPERATING REVENUES Equipment Rental - - - - - - Interest 25,775 35,510 12,500 20,638 30,825 30,000 Sale of Equipment or Vehicles 35,128 32,375 23,000 27,116 49,823 18,000 Loss on Disposal of Capital - - - - - - Miscellaneous - - - - - - Transfer from ARPA Funds - - 216,901 - 142,611 - Transfer from Stormwater - - - - - 340,000 Transfer from Sewer - - - - - - Contributed Capital - - - - - - Transfer from Capital - - - - - - Subtotal $60,903 $67,885 $ 252,401 $47,754 $ 223,259 $ 388,000 TOTAL REVENUE $ 515,401 $ 590,558 $ 820,078 $ 615,431 $ 790,936 $1,040,827 Village of Bellevue - Operating Budget 2026 Page 11.2 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $85,150 Increase in funding allocation to VOM to support increase in operating and purchase costs (+15%) • + $340,000 transfer from the Stormwater Utility to fund the purchase of the Rear load Garbage truck in order to implement a bagged leaf collection program in 2027. • The increase in Depreciation is related to the equipment that will be purchased in 2026, a Wheel Loader, Pick-up Truck, and Rear-Load garbage truck. • The increase in software support is to fund necessary upgrades to our Fuel Island and system. REQUIRED RESOURCES VOM FUND 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET DEPARTMENT UTILIZATION General Government Audit/Accounting 2,040 2,377 3,500 3,500 2,248 2,398 Engineering Fees - - - - - - GASB 68 Retirement 7,410 1,362 Depreciation 227,020 221,385 570,000 145,505 230,462 752,000 Transfer to General Fund - - - - - - Subtotal $ 236,470 $ 225,124 $ 573,500 $ 149,005 $ 232,709 $ 754,398 Public Works Wages & Salaries 60,818 55,027 80,199 44,311 76,429 90,252 FICA Payroll Benefits 4,537 4,117 5,982 3,318 5,189 6,904 Retirement Benefits 3,989 3,714 5,437 3,056 4,892 6,498 Employee Benefits 8,072 8,164 18,303 6,489 13,612 17,838 Software Support - 880 - - - 9,000 Contracted Services - - - - - - Training & Seminars - 47 3,000 3,573 3,573 2,000 Operating Supplies 3,586 4,116 10,000 33,885 20,250 14,300 Vehicle Repairs and Maint. 141,821 125,915 115,000 85,611 121,000 119,000 Fuel 63,462 56,748 63,200 46,442 74,000 75,100 Insurance 25,184 30,175 26,806 11,608 23,218 23,218 Subtotal $ 311,469 $ 288,903 $ 327,927 $ 238,292 $ 342,163 $ 364,110 Parks Wages & Salaries & Benefits - - - - - - Vehicle Repairs and Maintenance - 346 500 127 500 1,000 Equipment Repairs and Maintenance - - - - - - Machinery & Equipment - - - - - - Subtotal $ - $ 346 $ 500 $ 127 $ 500 $1,000 TOTAL EXPENSES $ 547,940 $ 514,373 $ 901,927 $ 387,424 $ 575,372 $1,119,508 EXCESS REVENUE OVER(UNDER) EXPENDITURES $(32,539) $76,185 $(81,849) $ 228,007 $ 215,564 $(78,681) Village of Bellevue - Operating Budget 2026 Page 11.3 VOM FUND 2023 2024 2025 2026 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET Operating Income (Loss) $(32,539) $76,185 $(81,849) $ 228,007 $ 215,564 $(78,681) Nonoperating Revenues (Expenses) Interest income & Sale of Equipment 60,903 67,885 252,401 47,754 223,259 388,000 Total Nonoperating Revenues $60,903 $67,885 $ 252,401 $47,754 $ 223,259 $ 388,000 (Expenses) Income (Loss) Before Contributions 28,363 144,070 170,552 275,760 438,823 309,320 and Transfers Change in Net Assets $28,363 $ 144,070 $ 170,552 $ 275,760 $ 438,823 $ 309,320 Net Assets - January 1 $2,048,107 $2,015,568 $2,091,753 $2,091,753 $2,091,753 $2,307,317 Net Assets - December 31 $2,015,568 $2,091,753 $2,009,904 $2,319,759 $2,307,317 $2,228,636 Village of Bellevue - Operating Budget 2026 Page 11.4 BUDGET GLOSSARY OF TERMS A Accrual Basis. A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. ACFR (Annual Comprehensive Financial Report). This report contains the Village’s annual financial statements, auditors report on the financial statement, various tables and graphs as supplemental data and a transmittal letter discussing the year’s activity. Activity. Departmental efforts which contribute to the achievement of a specific set of programs objectives, the smallest unit of the program budget. AICP. American Institute of Certified Planner. The organization’s certificate for individuals that have met the criteria of professional standards that include training and testing. Approved Budget. As used in fund summaries and department summaries within the budget document, it represents the budget as originally adopted by the Village Board. Appropriation. A legal authorization to incur obligations and to make expenditures for specific purposes. Assessed Valuation. The valuation is set upon real estate and certain personal property by the Assessor as a basis for levying property taxes. Asset. Resources owned or held by a government, which have monetary value. Authorized Positions. Employee positions, which are authorized in the adopted budget, to be filled during the year. Available (Undesignated) Fund Balance. This refers to the funds remaining from the prior year which are available for appropriation and expenditure in the current year. B Balance Sheet. A financial statement that discloses the financial position of an entity by disclosing its assets, liabilities, and equity as of a specified date. Balanced Budget. A budget with total expenditures not exceeding total revenues and monies available in the fund balance or fund equity within an individual account. Base Budget. Cost of continuing the existing levels of service in the current budget year. Bond. A long-term I.O.U. or promise to pay. It is a promise to repay a specified amount of money (the face amount of the bond) on a particular date (the maturity date). Bonds are primarily used to finance capital projects. The following two definitions are types of bonds. • General Obligation (G.O.) Bond. This type of bond is backed by the full faith, credit, and taxing power of the government. • Revenue Bond. This type of bond is backed only by the revenues from a specific enterprise or project, such as a water, sewer or stormwater special assessment project. Bond Refinancing (Refunding). The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions. Bond Market. The term used to describe the method of obtaining financing by issuing bonds through either competitive or negotiated methods. The market rate for bonds is determined by the prevailing rate of similar issues from other municipalities. Village of Bellevue - Operating Budget 2026 Page 12.1 Budget. A plan of financial activity for a specified period (calendar year) indicating all planned revenues and expenses for the budget period. Budgetary Basis. This refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash, or modified accrual. Budget Calendar. The schedule of key dates which a government follows in the preparation and adoption of the budget. Budget Message (Village Administrator’s General Budget Summary). The opening section of the budget that provides the Village Board, and the public, with a brief overview of the most important aspects of the budget, changes from the current and previous fiscal year, and the view and recommendations of the Village Administrator. Budgetary Control. The control or management of a government in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. C CAFR (Comprehensive Annual Financial Report). This report contains the Village’s annual financial statements, auditors report on the financial statement, various tables and graphs as supplemental data and a transmittal letter discussing the year’s activity. Capital Assets. Assets of significant value and having a useful life of several years. Capital Budget. The appropriation of bonds or operating revenue for improvements to facilities, and other infrastructure. Capital Improvements. Expenditures related to the acquisition, expansion, or rehabilitation of an element of the government’s physical plant; sometimes referred to as infrastructure. Capital Improvements Plan (CIP). Planning and fiscal management tool used to coordinate the location, timing, and financing of capital improvements over a multi-year period. Capital Outlay or Capital Expenditures. Capital expenditures are defined as charges for an acquisition, at the delivered price including transportation, costs of equipment, land, buildings, or improvements of land or buildings, fixtures, and other permanent improvements, with a value more than $3,500 and a useful life expectancy of ten years or more. Capital Project. Major construction, acquisition, or renovation activities which add value to a government’s physical assets or increase their useful life. Also called capital improvements. Cash Basis. A basis of accounting in which transactions are recognized only when cash is increased or decreased. Class One Notice. An official notice printed one time in the Village’s assigned official newspaper. Collective Bargaining Agreement. A legal contract, between the employer and a verified representative of a recognized bargaining unit, for specific terms and conditions of employment (e.g., hours, working conditions, salary, fringe benefits, and other matters). Constant or Real Dollars. The presentation of dollar amounts adjusted for inflation which reflects the real purchasing power of money as compared to a certain point in time in the past. Consumer Price Index (CPI). A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). Contingency. A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services. Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services. Village of Bellevue - Operating Budget 2026 Page 12.2 Cost-of-living Adjustment (COLA). An increase in salaries to offset the adverse effect of inflation on compensation. CORP – Comprehensive Outdoor Recreation Plan. A five-year plan detailing new and existing park purchases and improvements. D Debt Service. The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. Deficit. The excess of an entity’s liabilities over its assets or the excess of expenditures (or expenses) over revenues during a single accounting period. Department. A division of a governmental organization dealing with a specific subject, commodity, or area of activity. Depreciation. A reduction in the value of an asset with the passage of time, due to wear and tear. Development-related Fees. Fees and charges generated by building, development, and growth in a community. Included are building and street permits, development review fees, and zoning, platting, and subdivision fees. Disbursement. The expenditure of money from an account. Distinguished Budget Presentation Awards Program. A voluntary awards program administered by the Government Finance Officers Association to encourage governments to prepare effective budget documents. Division. A unit within an organization’s structure representing the major functional divisions of work. DOT. Wisconsin Department of Transportation. A branch of the state government managing transportation related issues within the state. DNR. Wisconsin Department of Natural Resources. A branch of the state government overseeing the natural resources within the state. E Employee (or Fringe) Benefits. Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the government’s share of costs for Social Security and the various pension, medical, and life insurance plans. Encumbrance. The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a specified future expenditure. Enterprise Fund. A governmental accounting fund is used to account for operations that are financed and operated in a manner like private business enterprises where the intent of the governing body is to recover the cost of provided goods through user fees. Rate schedules for these services are established to ensure that revenues are adequate to meet all necessary expenditures. Equalized Value. Wisconsin Statutes, Section 70.57 requires the Department of Revenue to annually determine equalized value, which is an independent estimate of full value of a taxing jurisdiction, so that property taxes are uniform throughout the various subdivisions of taxing authorities in the State. Equivalent Runoff Unit (ERU). The impervious area of a property relative to the statistical average impervious area of a single-family home within the Village of Bellevue. One ERU equals 3,221 square feet of imperious surface. Expenditure. The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service or settling a loss. Expenditure Restraint Program. The State of Wisconsin offers an entitlement program to cities and villages who voluntarily limit expenditure growth in their General Fund to an amount not to exceed a percentage factor which is calculated by the state. The percentage factor is based on equalized valuation growth and cost of living data. Expense. Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges. Village of Bellevue - Operating Budget 2026 Page 12.3 F Fire Insurance Shared Tax. Payment made by the State of Wisconsin, to a municipality, for sharing the cost of fire protection. These funds are limited to use for specific items including the purchase of fire equipment, training of fire fighters and fire inspections. Fiscal Policy. A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year. A twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. The Village’s fiscal year runs from January 1 through December 31. Full Faith and Credit. A pledge of a government’s taxing power to repay debt obligations. FT – Full Time Employee. A full-time employee of the Village is an employee hired and scheduled to work a standard work year. Full- time employees are eligible to receive full benefits. FTE - Full Time Equivalent Position. A part-time position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For example, a part-time position working 20 hours per week would be equivalent to .5 of a full-time position. Function. A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety). Fund. A fiscal entity with revenues and expenses which are segregated for the purpose of carrying out a specific purpose or activity. Fund Balance. The excess of the assets of a fund over its liabilities, reserves, and carryover. G GAAP (Generally Accepted Accounting Principles). Generally accepted accounting principles that encompass the details, complexities, and legalities of government accounting. GBMSD (Green Bay Metropolitan Sewerage District), also known as NEW Water. The district that is responsible for collection of the sewage from the Village, as well as from other surrounding communities. GBMFD (Green Bay Metropolitan Fire Department.) Department of the City of Green Bay, contracted by the Village, to protect and educate Village citizens and property. GIS (Geographical Information System). A system of maps and databases which allow for integration of information utilizing parameters and graphical interfaces. GPS (Global Positioning Satellite). A computerized satellite system that allows tracking of a device placed onto/in equipment, buildings, etc. Goal. A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless. Grants. A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee. I Indirect Cost. A cost necessary for the functioning of the organization, but which cannot be directly assigned to one service. Infrastructure. The physical assets of a government (e.g., streets, water, sewer, public buildings, and parks). Village of Bellevue - Operating Budget 2026 Page 12.4 Interfund Transfers. The movement of money between funds of the same government entity. Intergovernmental Revenue. Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Internal Service Charges. The charges to the user department for internal services provided by another Village department or function, such as an insurance fund from a central pool. L Levy. To impose taxes for the support of government activities. The levy amount represents the total dollar amount of property taxes to be collected from property owners, for this purpose. Line-item Budget. A budget prepared along departmental lines that focuses on what is to be collected or spent. Long-term Debt. Debt with a maturity of more than one year after the date of issuance. M Materials and Supplies. Expendable materials and operating supplies necessary to conduct departmental operations. Maturities. The dates on which the principal or stated values of investments or debt obligations mature and may be reclaimed. Mill Rate. The property tax rate is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Modified Accrual (Basis of Accounting). The method of recording revenues when susceptible to accrual (i.e., when they become measurable and available) and recording expenditures when liability is incurred, except for principal and interest on long-term debt. N Net Budget. The legally adopted budget less all interfund transfers and interdepartmental charges. NEW Water. Formerly GBMSD (Green Bay Metropolitan Sewage District). The district that is responsible for collection of the sewage from the Village, as well as from other surrounding communities. NWTC. Northeast Wisconsin Technical College. A vocational training facility supported in part by tax levies from area jurisdictions. O Object of Expenditure. An expenditure classification, referring to the lowest and most detailed level of classification, such as utilities, office supplies, workshops, and salaries. Objective. Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame. Obligations. Amounts which a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid. Operating Revenue. Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services. Operating Expenses. The cost for personnel, materials and equipment required for a department to function. Village of Bellevue - Operating Budget 2026 Page 12.5 Organizational Chart. A graphic representation of the structure of an organization, showing the relationships of the positions or jobs within it. Output Indicator. A unit of work accomplished, without reference to the resources required to do the work (e.g., number of permits issued, number of refuse collections made, or number of burglary arrests made). Output indicators do not reflect the effectiveness or efficiency of the work performed. P PTE - Part Time Employee. A part time employee is one who is hired and scheduled to work a standard work year on a less than full time basis. Pay-as-you-go Basis. A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing. Performance Budget. A budget wherein expenditures are based primarily upon measurable performance of activities and work programs. Performance Indicators. Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs. Performance Measure. Data collected to determine how effective or efficient a program is in achieving its objectives. Personal Services. Expenditures for salaries, wages, and fringe benefits of a government’s employees. Prior-Year Encumbrances. Obligations from previous fiscal years in the form of purchase orders, contracts of salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated. Program. A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible. Program Budget. A budget which allocates money to the functions or activities of a government rather than to specific items of cost or to specific departments. Program Performance Budget. A method of budgeting whereby the services provided to the residents are broken down in identifiable service programs or performance indicators. Program Revenue (Income). Revenues earned by a program, including fees for services, license and permit fees, and fines. PSC – Public Service Commission. The governing body of all regulated utilities within the state of Wisconsin. This body governs the rates charged by the water utility. Purpose. A broad statement of goals, in terms of meeting public service needs, that a department is organized to meet. R Recycling Grants. Payment made by the State of Wisconsin to assist qualified municipalities in recycling expenditures incurred during a fiscal year. This grant is limited in use and requires reporting of related expenditures for final reimbursement payment. Reserve. An account used either to set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose. Resolution. A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Village of Bellevue - Operating Budget 2026 Page 12.6 Resources. Total amounts available for appropriation which include estimated revenues, fund transfers, and beginning balances. Retained Earnings. The historically accumulated earnings of an enterprise fund less any amounts transferred to other funds not deemed for operational purposes. Revaluation. The process used by the assessor to place a new value on real property and improvements to determine the parcel’s assessed value for property tax purposes. A revaluation would be performed on all taxable properties in the same year. Revenue. Sources of income that finance the operations of government. S Seasonal Employee. A seasonal employee is one who is hired and scheduled to work on a full time or part time basis for specific periods of the year. Service Level. Services or products which comprise actual or expected output of a given program. The focus is on results, not measures of workload. Source of Revenue. Revenues are classified according to their source or point of origin. Special Assessments. A charge to property owners for benefits made by some municipal improvements, such as road construction. State Aids. Primarily composed of the following: • State Shared Revenue. Payments made by the state based on the qualified municipality’s population, sewer utility, available revenues, property valuations and other factors. Increases or decreases in annual payments made by the state are limited. Decreases cannot exceed 5% of the previous year’s payment. • State Transportation Aids. Payments made by the state to municipalities for assistance in street/road related expenditures. The state pays either a share of eligible related expenditures, or a per mile payment. All municipalities are eligible for this aid. • State Highway Aids. Payments made by the state to municipalities with state roads designated as connecting highways, to assist in their maintenance. • State Municipal Service Aids. Payments made by the state to municipalities providing police, fire, and solid waste services to state owned property located within the municipality’s limits. Supplemental Appropriation. An additional appropriation that will be made by the government body after the budget year has started. T Target Budget. Desirable expenditure levels provided to departments in developing the coming year’s recommended budget, based on the prior year’s adopted budget, excluding one-time expenditures, projected revenues, and reserve requirements. Taxes. Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against persons or property for benefit, such as a special assessment. Tax Increment or Tax Incremental Revenues. Property Taxes collected for the TID specifically designated to repay costs of development within the boundaries of the TID. Tax Incremental Financing District (TID or TIF). A geographic area within the Village, designated as a district, to allow for certain infrastructure and building improvement costs to be recovered through tax incremental levies. The district can only be formed by agreement with the affected overlying jurisdictions (school district, county, and vocational college). Tax Levy. The resultant product when the tax rate per $1,000 is multiplied by the tax base. Village of Bellevue - Operating Budget 2026 Page 12.7 Tax Rate or Tax Mill Rate. The mill rate is expressed as the tax rate per $1,000 of assessed valuations. The rate is calculated by utilizing the Village’s levy plus levy from all overlying jurisdictions, adding TID incremental taxes, and dividing the result by the total assessed valuation of the Village and multiplying by $1,000. Temporary Employee. A temporary employee is one who is hired and scheduled to work on an as-needed basis, generally to fill in during periods of personnel shortage or increased workload. Transfers In/Out. Amounts transferred from one fund to another to assist in financing the services or purchases for the recipient fund. U Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes. Unreserved Fund Balance. The portion of a fund’s balance that is not assigned to a specific purpose and is available for general appropriation. User Charges. The payment of a fee for direct receipt of a public service by the party who benefits from the service. V Variable Cost. A cost that increases/decreases with increases/decreases in the amount of service provided. W Water Authority. The Central Brown County Water Authority (CBCWA or Authority) is a wholesale water provider that purchases water from Manitowoc Public Utilities (MPU) and manages and maintains the water system that distributes to the City of De Pere, the Villages of Allouez, Bellevue, Denmark and Howard and the Towns of Lawrence and Ledgeview. Working Cash. Excess or readily available assets over current liabilities, or cash on hand equivalents which may be used to satisfy cash flow needs. Work Years. The number of personnel resources required for a program expressed in terms of the “full-time equivalent” number of employees. One “work year” is equal to one full-time, year-round employee. For most categories, this equals 2,080 hours a year (40 hours per week times 52 weeks). The number of hours a part-time employee is budgeted to work during the year is divided by 2,080 to arrive at the equivalent number of “work years” for the position. Village of Bellevue - Operating Budget 2026 Page 12.8