2025 Budget

2025 FISCAL YEAR BUDGET OPERATING FINAL FINAL DRAFT: OCTOBER 23, 2024 APPROVED: NOVEMBER 13, 2024 A great place to grow! EXECUTIVE TEAM Michelle Seidl, WCMC, CMC Director of Finance/Clerk-Treasurer Andrew J. Vissers, AICP Director of Community Development Kyle Casper, CPRP Director of Parks, Recreation & Forestry Teal Spellman, P.E. Director of Public Works Benjamin Krumenauer, ICMA-CM, MPA Village Administrator Tom VanEgeren Directed Enforcement Officer II Tim Hennig, PMP, GISP GIS/IT Manager Hon. Ronald Metzler Municipal Judge ELECTED OFFICIALS Dave Kaster Village Trustee Jackie Krull Village Trustee Tom Murphy Village Trustee John Sinkler Village Trustee Steve Soukup Village President Todd Delain Brown County Sheriff Matthew Knott GBMFD Fire Chief PUBLIC SAFETY PARTNERS 2025 O P E R A T I N G B U D G E T VILLAGE OF BELLEVUE OUR VALUES Responsiveness Accountability IntegrityDedication Quality Innovation Leadership As elected officials and employees of the Village of Bellevue we are dedicated to serving our community by providing quality public services, implementing innovative policies and being responsive to everyone who lives, works and visits our community. Our purpose is to make Bellevue the best place to raise a family, own a business and enjoy a high quality of life. To accomplish this purpose effectively, we share a commitment to work together to hold ourselves accountable, to maintain the highest integrity and to lead by example. OUR MISSION A great place to grow! GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award Executive Director PRESENTED TO Village of Bellevue Wisconsin For the Fiscal Year Beginning January 01, 2024 A great place to grow! CONTENTS TABLE OF EXECUTIVE STATEMENT ch. 1.0 General Budget Summary 1.1 All Funds - Operating Revenues All Funds - Operating Expenditures General Fund: Summary of Changes All Funds: Summary of Changes 3.1 3.5 3.7 3.8 BUDGET SUMMARY ch. 3.0 VILLAGE INFORMATION ch. 2.0 2.1 2.3 2.4 2.5 2.7 2.9 2.10 2.11 2.12 2.14 2.15 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 GFOA Distinguished Budget Presentation Award General Revenues (Taxes) Intergovernmental Revenues Licenses & Permits Fines, Forfeitures & Penalties Public Charges Miscellaneous Revenues Other Financial Resources 4.1 4.2 4.3 4.4 4.5 4.6 4.7 GENERAL FUND REVENUES ch. 4.0 VILLAGE BOARD MUNICIPAL COURT LEGAL/PROFESSIONAL SERVICES VILLAGE ADMINISTRATOR’S OFFICE FINANCE/CLERK-TREASURER VILLAGE ASSESSOR INFORMATION TECHNOLOGY OTHER GOVERNMENTAL GENERAL FUND EXPENDITURES ch. 5.0 General Government 5.1 5.2 5.3 5.4 5.5 5.7 5.8 5.9 LAW ENFORCEMENT FIRE & RESCUE Public Safety 5.10 5.11 ADMINISTRATION STREET & HIGHWAY MAINTENANCE SNOW PLOWING ENGINEERING & CONSTRUCTION STREET LIGHTING & TRANSIT BUILDINGS & GROUNDS Public Works 5.12 5.13 5.14 5.16 5.17 5.18 ADMINISTRATION PARKS FORESTRY RECREATION & SENIOR SERVICES Parks, Recreation & Forestry5.20 5.21 5.22 5.23 ADMINISTRATION BUILDING INSPECTION PLANNING & ZONING ECONOMIC DEVELOPMENT GIS Community Development 5.25 5.26 5.27 5.28 5.29 OTHER FINANCIAL USES Other Financial Uses 5.30 A great place to grow! CONTENTS TABLE OF SANITATION FUND ch. 6.0 Sanitation 6.1 DEBT SERVICE FUND ch. 7.0 Debt Service7.1 CAPITAL PROJECTS FUNDS ch. 8.0 8.1 8.6 8.8 8.11 General IT TID #1 TID #2 SPECIAL REVENUE FUNDS ch. 9.0 9.1 9.2 9.3 9.4 9.5 Trees Park Impact Fees Fire Impact Fees Police Impact Fees ARPA Funds ENTERPRISE FUNDS ch. 10.0 10.1 10.5 10.10 Sanitary Sewer Utility Stormwater Management Utility Water Utility INTERNAL SERVICE FUNDS ch. 11.0 11.1 Vehicle Operations & Maintenance APPENDIX ch. 12.0 12.1 Appendix A - Budget Glossary 2025 FISCAL YEAR EXECUTIVESTATEMENT 1.0 This sections includes information on the following: General Budget Summary 2025 FISCAL YEAR General Budget Summary As we roll into 2025, the Village is proud to present a municipal budget to Bellevue community and to the Village Board that is fiscally sound and provides for a responsible plan rooted in high quality service delivery and governance. This funding plan will support our continued desire to provide all essential and discretionary services 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 represents a true investment into Village process and service delivery including the planned hiring of several new positions that will provide the services required by law. New teammates will advance our parks and facilities (PRF Laborer), promote strong financial and election implementation (Deputy Clerk/Treasurer), save money thanks to internal fleet maintenance (Mechanic) and begin to achieve state mandated compliance (Storm/Code Education). This budget also continues to support the 2024 approved Village Hall expansion project and a guarantee of maintaining or expanding all other base services. The complete $31.84 million budget provides the necessary financial resources to staff and operate six primary departments comprising 26 individual branches. This budget reflects an increase of 15.3 cents in the tax mill rate from $3.14 on the 2023 tax bill to an estimated $3.2929 on the 2024 bill (revenue for 2025). Increases in the mill rate are directly tied to previously approved GO borrow measures for municipal projects funded by levy supported debt. This increase in levy equates to a 4.89% increase in the mill rate or approximately $46 for a property assessed at $300,000. Anticipated reductions if approved by outside partners will likely offset this increase through a change in taxation by other agencies. 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 2025 Budget supports these desires through responsible management. Village of Bellevue - Operating Budget 2025 Page 1.1 GENERAL BUDGET SUMMARY TAX RATE The 2025 budget reflects an increase of 15.3 cents in mill rate from $3.14 on the 2023 tax bill to an estimated $3.2929 on the 2024 bill. Note that the 2024 tax bill (distributed in December 2024) is used to fund 2025 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 $2.95 per thousand in value. CATEGORY 2023 LEVY 2024 LEVY $ CHANGE % CHANGE (2024 BUDGET) (2025 BUDGET) 2023-2024 2023-2024 General Fund Levy 3,816,319 3,833,393 17,074 (0.45%) Debt Service Levy 1,124,188 1,334,957 210,769 18.75% Capital Tax Rate 0 0 n/a n/a TOTAL TAX LEVY $4,940,507 $5,168,350 $227,843 4.61% TAX RATE* $3.14 $3.2929 $0.153 3.30% *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 the community and the amount levied. Bellevue is planning a state mandated 2025 revaluation that will have an impact on the mill rate. Over the last 10 years the Village is continuing to maintain a stable taxation rate with only minor variations. The mill rate is used to calculate each property tax statement by multiplying the rate by each $1,000 in value. In December, all properties receive the annual tax statement. This invoice, though received in the current year, is used to help fund village priorities the following year. The proposed 2024 rate (realized in the 2025 budget) includes two funding buckets (General and Debt). Capital Tax Rate is not needed for 2024 tax rates. CATEGORY (MIL RATE) 2024 Tax Bill 2025 Budget % of Proposed General Fund Tax Rate 2.44 74.16% Debt Tax Rate 0.85 25.84% Capital Tax Rate 0.00 0.00% TOTAL $3.2929 100.00% The General Fund Levy for 2025 operations increased by $17,074 over 2024. This is allowable thanks to other revenues and sustained Village growth in valuation. This represents 74.16% of the levy and is a one-cent per $1,000 in assessed value decrease due to value adjustments. The Debt Service Levy needed to meet required debt obligations in 2025 has increased by $210,769 over 2024. The proposed debt service levy (debt tax rate) comprises 25.84% of the overall levy or $0.85 mills. 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 3,833,393 Debt Service Levy 1,334,957 Capital Tax Rate 0 TOTAL TAX LEVY $5,168,350 TAX RATE* $3.2929 $1.71 $1.92 $2.02 $2.11 $2.16 $2.02 $2.34 $2.49 $2.43 $2.44 $1.07 $0.75 $0.84 $0.82 $0.88 $0.71 $0.60 $0.50 $0.71 $0.85 $0.10 $0.04 $0.00 $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 2015 Tax Bill 2016 Budget 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 General Fund Tax Rate Debt Tax Rate Capital Tax Rate Village of Bellevue - Operating Budget 2025 Page 1.2 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 2025 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 2024 APPROVED 2025 PROPOSED $ CHANGE % CHANGE General Revenue Funds $7,434,866 $7,518,944 $84,078 1.13% Sanitation Fund 875,712 1,056,948 181,236 20.70% Debt Service Fund 2,061,636 1,837,503 (224,133) -10.87% Capital Projects Fund 6,506,664 7,880,350 1,373,686 21.11% Special Revenue Funds 103,875 124,706 20,831 20.05% Enterprise Funds Water Utility 3,848,329 4,028,815 180,486 4.69% Sewer Utility 3,176,853 3,443,075 266,222 8.38% Storm Utility 1,129,500 1,120,000 (9,500) -0.84% Internal Service Fund (VOM) 535,173 820,078 284,905 53.24% GRAND TOTAL $25,672,608 $27,830,419 $2,157,811 8.41% The below chart provides a visual breakdown in revenue categories by overall percentage of budget. General Revenue Funds 27.02% Sanitation Fund 3.80% Debt Service Fund 6.60% Capital Projects Fund 28.32% Special Revenue Funds 0.45% Water Utility 14.48% Sewer Utility 12.37% Storm Utility 4.02% Internal Service Fund (VOM) 2.95% 2025 Overall Village Operating Revenues Village of Bellevue - Operating Budget 2025 Page 1.3 Overall Proposed 2025 Expenses The following table indicates the change in Proposed Village Operating Expenses for each category. An overall increase in Expenses of $3,949,107 (14.17%) is realized for 2025. A large portion of these expenses are tied to Capital Projects for previously funded infrastructure initiatives. General Fund initiatives (general government) continue to remain stable while each utility is having greater spending due to substantial contract and service changes. Revenues for each utility are being reviewed through rate cases underway or set to begin in 2025. OVERALL OPERATING EXPENSES 2024 APPROVED 2025 PROPOSED $ CHANGE % CHANGE General Revenue Funds $7,429,383 $7,515,528 $86,145 1.16% Sanitation Fund 910,293 953,776 43,483 4.78% Debt Service Fund 2,063,041 2,169,381 106,340 5.15% Capital Projects Fund 7,377,042 10,377,181 3,000,139 40.67% Special Revenue Funds 688,691 505,573 (183,118) -26.59% Enterprise Funds Water Utility 4,255,351 4,285,618 30,267 0.71% Sewer Utility 3,607,161 3,869,401 262,240 7.27% Storm Utility 1,118,899 1,247,975 129,076 11.54% Internal Service Fund (VOM) 427,392 901,927 474,535 111.03% GRAND TOTAL $27,877,253 $31,826,360 $3,949,107 14.17% The Below Chart further defines the overall percentage of each category in relation to overall expenses. General Revenue Funds 23.61% Sanitation Fund 3.00% Debt Service Fund 6.82% Capital Projects Fund 32.61% Special Revenue Funds 1.59% Water Utility 13.47% Sewer Utility 12.16% Storm Utility 3.92% Internal Service Fund (VOM) 2.83% 2025 Overall Proposed Village Operating Expenses Village of Bellevue - Operating Budget 2025 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 portion though not all of the Village’s total revenue sources for 2025. Total General Fund revenues are proposed at $7,518,944. Revenues saw varied levels of change over 2024 budget. All told General Fund Revenues are increasing by a modest 1.13% over 2024. Though not unexpected, net new construction (benefits tax revenue) cannot be the only driver for new funding. Sales tax support through State Shared Revenue as well as General Transportation Aids are supporting the Village but are not likely to grow above other inflationary factors. Other sources like fees, bonding and referendums should be considered in future budget cycles. GENERAL FUND REVENUES 2024 APPROVED 2025 PROPOSED $ CHANGE % CHANGE General Fund Taxes $4,272,776 $4,268,321 ($4,455) -0.10% Intergovernmental Revenues 1,728,689 1,551,772 (176,917) -10.23% Licenses & Permits 450,267 423,028 (27,239) -6.05% Fines, Forfeitures & Penalties 148,000 138,000 (10,000) -6.76% Public Charges 373,376 438,670 65,294 17.49% Miscellaneous Revenues 461,758 529,153 67,395 14.60% Other Financial Sources 0 170,000 170,000 0.00% TOTAL GENERAL REVENUES $7,434,866 $7,518,944 $84,078 1.13% General Fund Taxes 56.77% Intergovernmental Revenues 20.64% Licenses & Permits 5.63% Fines, Forfeitures & Penalties 1.84% Public Charges 5.83% Miscellaneous Revenues 7.04% Other Financial Sources 2.26% 2025 Proposed General Operating Sources of Revenue Village of Bellevue - Operating Budget 2025 Page 1.5 General Fund Expenses by Source The following chart details the Village’s total General Fund expenditures by source or department. Law enforcement (28.35%) is the Village’s largest expenditure, followed by fire and rescue (23.49%) and Public Works (19.56%). All other focus areas total the remaining 28.22%. All but two funds realize an increase in expenses in the operating budget (Public Works and Other Financial Uses saw decrease). Notable increases are highlighted in the budget document sheets. Larger bucket categories listed below provide an outline of expenses related to the chart above. Limited revenue increases and substantial realignment of funding priorities for 2025 are allowing public safety contacts to be absorbed with less financial constraints. The substantial increase in negotiated contract rates with Brown County Sheriff and Green Bay Metro Fire Department will not likely be absorbed in future years. Financial strain will continue to be a factor as EMS service level triggers are met causing mandatory staff increases outlined in the service contract with Green Bay. GENERAL FUND EXPENDITURES 2024 APPROVED 2025 PROPOSED $ CHANGE % CHANGE General Government $835,990 $967,741 $131,751 15.76% Law Enforcement 1,927,574 2,130,358 202,784 10.52% Fire & Rescue 1,681,921 1,765,595 83,674 4.97% Public Works 1,734,991 1,469,804 (265,187) -15.28% Parks, Recreation & Forestry 777,066 786,177 9,111 1.17% Community Development 315,065 380,853 65,788 20.88% Other Financial Uses 156,776 15,000 (141,776) -90.43% TOTAL GENERAL EXPENSES $7,429,383 $7,515,528 $86,145 1.16% This proposed budget allows for a balanced 2025 where all general expenditures are matched by a corresponding revenue. A modest surplus of $3,416 or 0.05% is proposed for 2025. GENERAL OPERATING REVENUE TO EXPENSE COMPARISON REVENUE EXPENSES SURPLUS ($) RATIO (%) 2024 $7,434,866 $7,429,383 $5,483 0.07% 2025 $7,518,944 $7,515,528 $3,416 0.05% General Government 12.88% Law Enforcement 28.35% Fire & Rescue 23.49% Public Works 19.56% Parks, Recreation & Forestry 10.46% Community Development 5.07% Other Financial Uses 0.20% 2025 Proposed General Operating Expenses Village of Bellevue - Operating Budget 2025 Page 1.6 PERSONNEL & COMPENSATION/BENEFIT CHANGES The Village continues to utilize a classification and compensation study that has seen a formatting update in 2024 as well as a more robust staffing levels analysis. The study highlighted a 5 year plan to add additional staff. The Board upon review were very receptive and initially authorized the input of 4.0 FTE positions (Parks Laborer, Mechanic, Deputy Clerk/Treasurer and Storm/Code Education) for 2025. Of the four, three made it through the budget workshop with the fourth only possible if staff could find internal savings to existing. This budget document highlights that sentiment and represents a balanced approach that still funds all four positions for 2025. Other staffing items included in the 2025 budget: • General increase in wages for staff in alignment with the 2023 approved wage scales and COLA adjustments. • Employee benefits are reviewed annually. Health benefit plan for the current year (10/1/24 renewal) was renewed with no change in plan design or structure with a premium cost increase of 8.96%. • Village supported dental insurance plan decreased by 23.61%. • The Village continues to pay 85% of premiums (for health and dental coverage) and supports a Health Savings Account (HSA) contribution to eligible employees. The Village also offers a waiver payment for eligible employees who opt to forego the Village health insurance plan and HSA. The Village continues to contract with Brown County Sheriff (BCSO) for law enforcement services and Green Bay Metro Fire (GBMFD) for fire services. Contractual increases in rates collectively increase expenses by $177,843 for police and $83,674 for fire continue to absorb the majority of new revenues created. Future expense in public safety will need to be addressed including the eventual need for EMS services and additional equipment/facility upgrades. Presently, no additional labor/upgrades are necessary. MAJOR STATE AIDS The Village receives state aids including shared revenues and general transportation aids (GTA). Wisconsin Biannual budget included a partial rewrite of the state shared revenue program. In year two the Village is experiencing a 1.69% increase in revenues over 2024 (+ $13,107). State law also continues to provide for a $0.01 state sales tax allocation to be applied to future allocations. This provides for stable increases in shared revenue thanks to historically increasing sales revenues. GTA is increasing by $36,606 over fiscal year 2024. GTA for year 2025 is based upon Bellevue’s transportation spending in years 2019- 2024. Total GTA is budgeted at $534,785. These two major state aids for 2025 amount to 17.60% ($1,323,676) of the Village’s total general revenues ($7,518,944). $338,161 $337,134 $337,598 $336,196 $336,302 $381,849 $379,427 $376,929 $775,784 $788,891 $430,589 $495,178 $566,057 $569,976 $548,808 $495,255 $463,082 $433,143 $498,179 $534,785 $0 $500,000 $1,000,000 $1,500,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 State Shared Revenue General Transportation Aids Village of Bellevue - Operating Budget 2025 Page 1.7 GENERAL FUND BALANCE All Village funds continue to remain in a strong position. December 31, 2024 projected unassigned fund balance for the general fund is $2,668,860 which is approximately 35.9% of the 2024 general fund budgeted expenditures (estimate only and dependent upon annual financial audit). 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 2024 completion, staff will provide recommendations on reallocating any appropriate unrestricted fund balance. The adjacent chart highlights the fund balances for each Village Fund. FUND ESTIMATED BALANCE (12/31/2024) General Fund 2,668,860 Debt Service Fund 2,083,907 Special Revenue Funds 380,072 Capital Projects Funds 4,453,187 TID #1 Fund 698,215 TID #2 Fund 348,543 Sanitation Fund 150,233 Storm Utility 13,008,175 Sewer Utility 12,800,359 Water Utility 13,654,220 Internal Service Fund (VOM) 2,161,183 GRAND TOTAL $52,406,954 Note: Utility and VOM fund balances represent total assets including fixtures & fittings. Cash fund balances are included within overall value. BALANCED BUDGET The 2025 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 December 20, 2020. The sewer utility rates will 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 9.22% (+ $227,131) over 2025. 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. Staff proposed and Board approved a 2024/2025 rate case with an anticipated Q2 2025 municipal rate adjustment. 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. Storm reserves and projects continue to remain in a good financial position. 2025 storm revenues are projected to decrease by $9,500over the 2024 approved budget. Fiscal year 2025 is expected to end with an operational loss (- $167,492). 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) 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. A rate study for storm is being considered for 2025. 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 an anticipated $80,486 (+4.69%) increase in bulk water purchases. Similar to the Sewer Utility, Board approved a rate case in anticipation of a 2025 rate adjustment. This is necessitated by increasing costs for water & services. Village of Bellevue - Operating Budget 2025 Page 1.8 CAPITAL PROJECTS FUND – 2025 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 55 total projects proposed in the next five years, 22 projects are scheduled to continue or begin in 2025, including: INFORMATION & TECHNOLOGY IT27 Accounting & Budgeting Software Upgrade: The village's budgeting, accounting, and payment software needs to be replaced as the current software, acquired in 2009, is no longer suitable for our ongoing needs. The new program will be shared across all Village funds to provide a new platform for daily finance needs. (Cost: $35,000) IT36 Document Digitizing: As part of Bellevue's effort to create a paperless workplace, we will continue to support annual record retention by digitizing legacy documents. (Cost: $20,000) IT51 Large Format Plotter: The village's essential large format plotter, which is used to print large-format maps and documents to support all department needs, is due for replacement. (Cost: $8,000) PARKS, RECREATION & FORESTRY PRF22 Bethel Park Multipurpose Sport Field & Pavilion: This multi-year project began in 2024 with design and engineering, followed by a planned enhancement of the park features in 2025. The primary improvement in discussion includes new playing surfaces for organized sports and general site improvements. ($200,000) 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. ($72,172 in 2025, $7,800 in 2026 & $513,667 in 2027) PUBLIC WORKS PW19-03 Willow Road Urbanization – Huron Rd to Erie Rd: Initial design services will begin in 2025, with construction to follow in 2027. Willow Road is currently a rural two-lane road with limited improvements. This project will urbanize the road to current standards, including sidewalk accommodations. ($175,480 in 2025 & $3,208,730 in 2027) PW20-04 Village Street Resurfacing Program 2025: The Village participates in bi-annual paving projects to rehabilitate existing roadways. PW20-04 includes nearly 4.12 miles of road projects and will pilot a new paving method to save a projected 61% overall billable expense. ($1,536,003) PW23-02 Sal St & Industrial Dr. Reconstruction: This substantial road project aligns with a previously completed utility project (SS23-02). This multi-year project is scheduled for completion in 2025 with the replacement of Sal St. and Industrial Drive. ($3,251,934) 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. ($2,117,171) 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. (1,189,459) PW23-06 Skyview Street Recondition: This project is a follow-up to the 2024 utility work completed on Skyview Street. The final paving project will include new driving surface, rehabilitated curb and gutter and other pavement improvements. ($669,120) SANITARY SS23-01 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. ($75,000) 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. ($91,362 in 2025 & $726,777 in 2026) STORM SS20-02 Fire Lane Pond Revision: Bellevue continues to make positive strides in capturing, treating, and releasing stormwater after rain events. The Fire Lane Pond received a nearly $200,000 grant to support its reconstruction. This is a multi-year project beginning with design in 2025. ($15,000 in 2025, $80,000 in 2026 & $260,000 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) Village of Bellevue - Operating Budget 2025 Page 1.9 TAX INCREMENT DISTRICTS (TID) TID #1-002 TIF Misc. Projects: This annual line item provides valuable funding to help improve the corridors within TID #1. Primary improvements will include corridor enhancements, trees, planters, banners, and other efforts to create a stronger sense of “Bellevue” for residents and visitors. ($60,000) TID #1-003 Landmark Blvd/Costco Way Intersection Analysis: There is a need to review the Landmark Boulevard & Costco Way intersection. The review will analyze whether the current configuration is sufficient for traffic loads or if additional considerations are required. ($25,000) VEHICLES, OPERATIONS & MAINTENANCE (VOM) VOM 14-001 Pickup Truck Replacements: This regular equipment purchase line item provides for new fleet vehicles when a vehicle is due for replacement. ($60,000) VOM 14-002 Snowplow Truck Replacements: An ongoing CIP item to maintain a viable snowplow fleet. ($420,000) VOM 23-001 All-Terrain Vehicle: This equipment purchase will support annual village grass and snow clearing, including salting operations. The current equipment (18 years old) is reaching its usable life. ($90,000) 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 2025-2029 highlight the purchase of one fleet vehicle each year. ($56,000 in 2025) Respe ctfully Submitted, Benjam in 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 Village of Bellevue - Operating Budget 2025 Page 1.10 2025 FISCAL YEAR VILLAGE INFORMATION 2.0 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 GFOA Distinguished Budget Presentation Award 2025 FISCAL YEAR Village Strategic PlanningImplementation 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. G oals • 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). 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. G oals • 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. G oals • 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, 2011 (currently under an update); Comprehensive Outdoor Recreation Plan, 2021-2025 and the guidance of the Village Board and Park Commission. G oals • 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, 2012-2032; Fire Department Organizational & Salary Study, 2012; Department Annual Reports and the guidance of the Village Board and Fire Commission. G oals 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. Page 2.2 2025 FISCAL YEAR FunctionalOrganizational Chart 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. Page 2.3 2025 FISCAL YEAR Village Positions byDepartment 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. Page 2.4 2025 FISCAL YEAR Village Personnel VILLAGE PERSONNEL S UMMARY 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 0.800 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 1.400 0.000 Clerk 0.420 0.000 0.420 0. 000 0.420 0.000 0.420 0.000 0.420 0.000 Elections 0.000 17.000 0.000 17. 000 0.000 17.000 0.000 17.000 0.000 20.000 Finance & Accounting 0.722 0.000 0.722 0. 000 0.722 0.000 0.722 0.000 0.722 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 17.000 2.792 20.000 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 10.500 40.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 Total Public Safety: 18.500 42.000 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 0.650 2.000 0.875 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 3.250 2.000 3.475 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 1.200 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 3.150 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 1.582 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 2.237 0.000 2022FUND/DEPARTMENT 2020 20232021 Community Development Parks & Leisure Services Public Works Public Safety Administration & Finance GENERAL FUND: 2024 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 2.303 0.000 Operations and Maintenance 2.600 0.000 2.600 0. 000 2.600 0.000 2.600 0.000 2.840 0.000 Administration 2.095 0.000 2.095 0. 000 2.095 0.000 2.095 0.000 2.095 0.000 Operations and Maintenance 0.750 0.000 0.750 0. 000 0.750 0.000 0.750 0.000 1.000 0.000 Administration 2.395 0.000 2.395 0. 000 2.395 0.000 2.395 0.000 2.635 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 0.650 0.000 TOTAL POSITIONS 44.381 92.250 33.881 52.250 33.881 52.250 33.881 52.250 35.036 55.250 2022FUND/DEPARTMENT 2020 Note: All of the permanent positions are stated as full-time equivalents (FTE). Part-time Positions (PT) represent the number of positions to be employed in each department; this number is not expressed in FTE. 2023 VEHICLE OPERATIONS & MAINTENANCE: STORMWATER UTILITY: SEWER UTILITY: WATER UTILITY: SANITATION FUND: TID #1: 2021 2024 Page 2.6 2025 FISCAL YEAR Demographics 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. Page 2.7 VILLAGE POPULATION The Village has experienced moderate population growth of 13.25% over the past decade (2014-23). Brown County’s population growth was closer to 7% for the same period. The Village’s estimated population for 2023 was an increase of 123 (0.74%) from 2022. This rate of growth is lower than last year (+585), 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. * 202 4 represents single or two-family permits through 09-30-2024. End of year projected is 46 permits. As shown in the chart, the number of new single o r two-family home permits issued in the Village has increased and then stabilized at a higher rate since lows in 2014 and 2015. 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 2025 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. Yea r-end projections for 2024 sit at 46 homes. This would represent a 20.7% decrease over 2023 and four unites above the average of single or two-family permits issued for the previous 12 years (average of 42). 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 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 30 31 21 20 30 38 52 46 60 61 51 58 35 0 10 20 30 40 50 60 70 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024* Page 2.8 2025 FISCAL YEAR Assessed Value 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. Due to periodic market correction regulations directed by the State, the Village has scheduled a wide revaluation in 2026. BUDGET YEAR ASSESSED VALUE $ CHANGE % CHANGE not including TIDs from previous year from previous year 2014 $1,172,781,100 $10,778,900 0.9% 2015 1,186,229,576 13,448,476 1.1% 2016 1,191,632,900 5,403,324 0.5% 2017 1,204,071,700 12,438,800 1.0% 2018 1,217,697,600 13,625,900 1.1% 2019 1,228,458,000 10,760,400 0.9% 2020 1,245,322,100 16,864,100 1.4% 2021* 1,500,306,700 254,984,600 20.4% 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% *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 $16,627,000 2 Bellevue Senior Living (WISL Investments, Inc.) Multi-Family 16,171,200 3 OSMS (OSMS Real Estate LLC) Medical 15,851,300 4 Huron Grove Apartments (Moski Corp) Multi-Family 15,048,000 5 Costco (Costco Wholesale Corporation) Retail 13,415,900 6 Menards (Menards Inc) Retail 12,217,100 7 Bellin Health (Moski Corp) Medical 12,088,900 8 Fleet Farm (Store Spe Mills Fleet 2016-1 LLC) Retail 12,083,500 9 (Village Creek Development LLC) Multi-Family 10,930,000 10 (River Run Apartments LLC) Multi-Family 10,098,000 11 Wal-Mart (Wal-Mart Real Estate Business Trust) Retail 10,000,000 12 Target (Target Corporation) Retail 9,821,700 13 Pick & Save (MO Bellevue, LLC) Retail 9,550,400 14 KI (Krueger International, Inc.) Manufacturing 9,535,400 15 Emerald Park Villas (Emerald Park Partners, LLP) Multi-Family 8,570,000 The top 15 taxpayers based on highest assessed value comprise 3.11% of the taxable land area of the Village but total 11.3% of the total assessed value. Residential Multi-Family represents six of the top fifteen values with a total of 4.8% of the communities total value. Page 2.9 2025 FISCAL YEAR Budget Adoption & Calendar 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. 2024 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 2025 Proposed Budget report. November 13 Administrator & Board Public Hearing and adoption of FY 2025 Budget. * The following were reviews completed or scheduled for the 2024 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. D uring 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 A mendments 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. Page 2.10 2025 FISCAL YEAR Budget Fund Structure 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. Page 2.11 2025 FISCAL YEAR Budget Policies 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. • C apital 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. D ebt 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. F und 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%). I nvestment 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. 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. Y ear-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 t he 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. Page 2.13 2025 FISCAL YEAR Governmental Funds Basis of Budgeting& 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. S anitation 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. D ebt Service Fund The Debt Service Fund accounts for the resources accumulated and payments made for principle and interest payments on all general obligation debt. C apital 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). S pecial 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. I nternal 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. Mo dified Accrual Basis G eneral Fund, Debt Service Fund, Capital Projects Funds , Special Revenue Funds A ccrual Basis S anitation Fund, Enterprise Funds and Internal Service Fund Page 2.14 2025 FISCAL YEAR GFOA DistinguishedBudget Presentation Award GFOA DISTINGUISHED BUDGET PRESENTATION AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Budget Presentation to the Village of Bellevue, Wisconsin for its 2023 budget document. The Village has received the GFOA Distinguished Budget Award since 2016. I n order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. The award is valid for a period of one year only. We believe this current budget continues to conform to program requirements and we are submitting it to GFOA to determine its eligibility for another award. I n addition to the GFOA Distinguished Budget Presentation award, the Village has received recognition by the GFOA by receiving their Certificate of Achievement Award for Excellence in Financial Reporting since 2012. These awards help validate the Village’s commitment and efforts towards transparency, accountability and continuous improvement. Page 2.15 2025 FISCAL YEAR BUDGET SUMMARY 3.0 This sections includes information on the following: All Funds: Operating Revenues All Funds: Operating Expenditures General Fund: Summary of Changes All Funds: Summary of Changes 2025 FISCAL YEAR All FundsOperating Revenues ALL FUNDS: OPERATING REVENUES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GENERAL FUND REVENUES (TAXES) General Property Taxes 3,513,078 2,380,887 3,816,319 620,458 3,816,319 3,833,393 Mobile Home Taxes 179,218 169,928 177,994 71,890 165,958 165,958 Management Forestland Taxes 29 - 29 - 29 29 Hotel Room Tax 14,869 16,358 17,000 8,612 14,763 14,763 Water Utility Taxes 234,499 245,048 251,853 - 251,853 245,047 Interest - Delinquent PP Tax 1,767 704 450 - 63 - Ag Use Penalty 13,184 7,458 9,131 - 9,131 9,131 Subtotal $ 3,956,645 $ 2,820,382 $ 4,272,776 $ 700,959 $ 4,258,115 $ 4,268,321 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET INTERGOVERNMENTAL REVENUES State Shared Revenues 379,615 378,026 775,784 116,136 775,784 788,891 State Fire Insurance Tax 65,706 73,708 73,708 86,179 86,179 86,179 State Exempt Computer Aid 12,602 12,602 12,602 12,602 12,602 12,602 State Exempt Personal Property 23,942 23,942 23,942 23,942 23,942 99,533 State Video Service Provider 32,896 29,778 29,778 29,778 29,778 29,778 State Transportation Aids 461,799 433,199 498,179 373,634 498,179 534,785 Forest Cropland 4 4 4 - 4 4 Other State Payments 600 - - - - - Transit Revenue 412,742 407,160 314,692 236,505 352,085 - Subtotal $ 1,389,906 $ 1,358,418 $ 1,728,689 $ 878,777 $ 1,778,553 $ 1,551,772 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET LICENSES & PERMITS Liquor & Malt Beverages 27,958 25,912 26,000 25,140 35,000 25,140 Bartender's Licenses 8,040 3,460 3,000 8,870 9,000 3,460 Cable Television Fees 123,656 87,835 137,552 79,980 137,552 104,118 Cigarette Licenses 1,100 1,100 1,100 1,225 1,225 1,225 Mobile Home Licenses 1,600 - 1,500 1,500 1,500 1,500 Direct Sellers Licenses - 200 100 100 100 100 Special Events/Picnic Licenses 185 215 160 160 160 160 Dog Licenses 3,111 2,464 3,000 2,285 2,285 2,470 Bike Licenses 30 85 30 25 30 30 Building Permits 157,830 127,695 130,000 87,432 120,000 120,000 Fire Dept Inspection Fees 120,208 128,576 117,000 - 117,000 125,000 Temporary Permits 720 420 300 520 520 500 Right of Way Permits 26,150 34,650 18,000 25,775 26,000 26,000 Fireworks Permits 8,400 8,400 8,400 9,200 9,200 9,200 False Alarm Permits 3,750 400 - 700 700 - Fire Sprinkler Permits 2,875 5,800 4,000 2,900 4,000 4,000 Burning Permits 10 10 - 10 - - Chicken Permits 125 200 125 375 375 125 Subtotal $ 485,748 $ 427,422 $ 450,267 $ 246,197 $ 464,647 $ 423,028 Village of Bellevue - Operating Budget 2025 Page 3.1 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FINES, FORFEITURES & PENALTIES Law & Ordinance Citations 135,210 132,075 138,000 76,478 120,000 128,000 Parking Citations 8,248 10,405 10,000 5,100 9,000 10,000 Subtotal $ 143,458 $ 142,480 $ 148,000 $ 81,578 $ 129,000 $ 138,000 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PUBLIC CHARGES Special Assessment Letters 12,885 11,116 12,600 6,400 9,600 9,000 Copies 47 130 55 26 26 30 License Publication Fees 1,100 1,000 1,100 1,000 1,025 1,025 Weights & Measures 20,025 20,145 25,128 - 20,370 20,370 Fire Emergency Calls - - - - - - Ambulance Calls 50,857 40,304 56,000 73,366 73,366 70,000 Street Charges 5,027 6,611 13,000 390 390 1,000 Dog Park Fees 11,400 500 7,000 - 9,000 9,000 Animal Control Fees - - - - - - Park Rental Fees 19,729 24,788 26,245 25,657 27,000 27,485 Park Prog - Fees/Other Income 9,675 13,205 10,200 7,122 9,000 11,800 Park Program - Non Taxable 93,079 100,604 116,200 103,147 116,200 128,400 Park Prog - B/A School 61,875 62,341 74,448 37,113 69,000 74,910 Senior General Taxable 26 98 - - - - Senior Program Non Taxable 796 700 1,000 500 1,000 1,000 Senior Holiday Gala 4,305 2,933 4,200 765 4,200 4,200 Senior Summer Picnic 1,307 1,088 1,800 504 - 1,500 Park Prog - Sponsors/Donations 13,107 15,969 11,400 14,039 15,000 13,950 Friends of Bellevue Parks 425 - - - - - Tree Charges - 754 - - - - Planning & Development Fees 14,500 16,650 13,000 18,366 20,000 15,000 Eng - Construction Charges - - - - - 50,000 Subtotal $ 320,165 $ 318,936 $ 373,376 $ 288,397 $ 375,177 $ 438,670 Village of Bellevue - Operating Budget 2025 Page 3.2 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET MISCELLANEOUS REVENUE Interest - Bank Accounts 50,059 233,939 90,000 131,093 196,639 165,000 Interest - Delq Special Assmts CTY 2,218 2,320 2,000 2,112 2,112 2,000 Miscellaneous Interest 331 272 500 - - - Rental Properties 66,720 56,827 64,648 47,520 68,962 71,031 Lease Agreement - Water 76,793 88,757 91,420 91,420 91,420 94,163 Lease Agreement - Sewer 76,793 88,757 91,420 91,420 91,420 94,163 Lease Agreement - Stormwater 76,793 88,757 91,420 91,420 91,420 94,163 Sale of Fire Equip & Property - - - - - - Sale of Other Equip & Property 33,526 524 27,500 - 27,500 5,000 Insurance Recoveries - - - - - - Donations 1,800 1,500 1,000 - 1,000 - Donations-FF Memorial - - - - - - Miscellaneous Revenues 1,175 1,897 1,850 (235) 1,850 - Other Revenues - - - 1,212 2,423 3,635 Subtotal $ 386,209 $ 563,549 $ 461,758 $ 455,961 $ 574,746 $ 529,153 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER FINANCIAL SOURCES Fund Balance Applied - - - - - 170,000 Subtotal - - - - - $ 170,000 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TOTAL GENERAL FUND REVENUES $ 6,682,130 $ 5,631,188 $ 7,434,866 $ 2,651,868 $ 7,580,238 $ 7,518,944 Village of Bellevue - Operating Budget 2025 Page 3.3 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET SANITATION FUND Sanitation Fund 858,998 861,685 875,712 649,997 924,014 1,056,948 TOTAL $ 858,998 $ 861,685 $ 875,712 $ 649,997 $ 924,014 $ 1,056,948 OTHER Debt Service Fund 1,438,247 2,418,527 2,061,636 1,643,554 2,061,916 1,837,503 TOTAL $ 1,438,247 $ 2,418,527 $ 2,061,636 $ 1,643,554 $ 2,061,916 $ 1,837,503 CAPITAL PROJECTS FUND Village Capital Projects Fund 332,001 6,051,887 5,174,547 6,258,059 6,975,990 5,609,978 IT Capital Projects Fund 69,750 35,000 43,442 43,442 43,442 28,000 TID #1 Fund 5,543,149 691,622 617,044 820,615 842,057 1,144,702 TID #2 Fund 642,072 672,435 671,631 924,651 926,515 1,097,670 TOTAL $ 6,586,972 $ 7,450,944 $ 6,506,664 $ 8,046,767 $ 8,788,004 $ 7,880,350 SPECIAL REVENUE FUNDS Trees Special Revenue Fund 17,183 14,562 17,875 - - 16,500 Park Special Revenue Fund 79,205 32,910 30,000 27,792 32,000 83,405 Fire Special Revenue Fund 27,927 21,307 17,500 10,430 14,000 15,736 Police Special Revenue Fund 16,501 12,311 11,000 6,024 8,000 9,065 ARPA Special Revenue Fund 354,916 264,101 27,500 38,957 50,000 - TOTAL $ 495,731 $ 345,189 $ 103,875 $ 83,202 $ 104,000 $ 124,706 ENTERPRISE FUNDS Water Utility 3,825,045 3,868,244 3,848,329 2,118,477 3,761,424 4,028,815 Sewer Utility 3,252,472 3,299,619 3,176,853 2,171,417 3,257,389 3,443,075 Storm Water Utility 1,160,681 1,107,807 1,129,500 749,673 1,125,723 1,120,000 TOTAL $ 8,238,197 $ 8,275,671 $ 8,154,682 $ 5,039,566 $ 8,144,536 $ 8,591,890 INTERNAL SERVICE FUNDS Vehicle Operations & Maint. 676,845 515,401 535,173 536,650 564,672 820,078 TOTAL $ 676,845 $ 515,401 $ 535,173 $ 536,650 $ 564,672 $ 820,078 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $31,659,250 $25,498,604 $25,672,608 $18,651,604 $28,167,380 $27,830,420 Village of Bellevue - Operating Budget 2025 Page 3.4 FISCAL YEAR All FundsOperating Expenditures 2025 ALL FUNDS: OPERATING EXPENDITURES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GENERAL FUND General Government Village Board 24,706 47,686 30,262 20,048 29,405 30,175 Municipal Court 79,758 79,523 97,312 60,498 94,774 102,291 Legal/Professional 31,297 17,759 33,500 11,486 20,000 30,000 Administrator's Office 139,882 145,399 135,279 101,939 134,959 139,137 Clerk-Treasurer's Office 182,479 182,986 237,956 156,970 229,694 316,217 Village Assessor 46,525 46,742 50,616 34,457 50,746 59,910 Information Technology 156,935 175,904 224,541 145,693 224,541 238,198 Other Governmental 31,645 38,919 26,524 40,705 56,499 51,814 Total General Government: $ 693,228 $ 734,918 $ 835,990 $ 571,797 $ 840,617 $ 967,741 Public Safety Law Enforcement 1,783,930 1,874,306 1,927,574 953,426 1,924,574 2,130,358 Fire & Rescue 1,566,691 1,659,544 1,681,921 1,294,090 1,681,921 1,765,595 Total Public Safety: $ 3,350,621 $ 3,533,850 $ 3,609,495 $ 2,247,516 $ 3,606,495 $ 3,895,953 Public Works Administration 24,669 11,941 12,608 7,857 12,611 13,401 Street Maintenance 416,823 495,631 466,177 306,942 514,274 423,021 Snow Plowing 200,121 241,526 309,115 227,965 284,934 338,001 Construction/Engineering 97,355 111,799 85,337 90,860 115,437 125,597 Street Lighting/Transit 611,108 611,175 612,462 341,620 612,462 329,550 Buildings & Grounds 265,359 273,311 249,292 176,350 259,763 240,234 Total Public Works: $ 1,615,434 $ 1,745,383 $ 1,734,991 $ 1,151,594 $ 1,799,481 $ 1,469,804 Parks, Recreation & Forestry Administration 59,119 51,241 68,018 43,840 68,588 66,527 Parks 296,433 304,741 356,679 223,972 345,177 367,652 Forestry 38,141 17,251 30,033 4,782 20,077 21,090 Recreation 250,105 269,670 322,336 194,073 322,029 330,908 Total Parks & Leisure Services: $ 643,798 $ 642,903 $ 777,066 $ 466,666 $ 755,871 $ 786,177 Community Development Administration 15,420 18,515 15,036 9,099 15,036 18,738 Planning & Zoning 66,260 43,524 46,975 35,708 49,770 56,128 Economic Development 13,354 16,987 20,628 15,616 20,628 23,359 Building Inspection 160,239 191,414 196,759 138,182 201,554 249,697 GIS 25,855 27,145 35,667 24,659 33,286 32,931 Total Community Development: $ 281,128 $ 297,584 $ 315,065 $ 223,263 $ 320,274 $ 380,853 Other Financial Uses Transfer to Debt Service - - - - - - Transfer to IT Fund 69,750 35,000 43,442 43,442 43,442 15,000 Transfer to Capital 45,424 - 113,334 113,334 113,334 - Total Other Financial Uses: $ 115,174 $ 35,000 $ 156,776 $ 156,776 $ 156,776 $ 15,000 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET Total General Fund Expenditures: $ 6,699,384 $ 6,989,637 $ 7,429,383 $ 4,817,612 $ 7,479,515 $ 7,515,528 Village of Bellevue - Operating Budget 2025 Page 3.5 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET SANITATION FUND Sanitation Utility 836,727 874,749 910,293 529,800 882,412 953,776 TOTAL $ 836,727 $ 874,749 $ 910,293 $ 529,800 $ 882,412 $ 953,776 DEBT SERVICE FUND Debt Service Fund 1,777,797 1,251,495 2,063,041 2,116,246 2,116,246 2,169,381 TOTAL $ 1,777,797 $ 1,251,495 $ 2,063,041 $ 2,116,246 $ 2,116,246 $ 2,169,381 CAPITAL PROJECTS FUND Village Capital Projects Fund 568,389 2,927,195 5,684,552 1,761,820 6,500,316 8,698,617 IT Capital Projects Fund 38,193 73,049 48,000 19,582 38,000 28,000 TID #1 Fund 4,477,198 1,835,607 846,466 894,761 818,109 961,705 TID #2 Fund 339,344 651,352 798,024 461,855 569,592 688,859 TOTAL $ 5,423,124 $ 5,487,203 $ 7,377,042 $ 3,138,019 $ 7,926,017 $ 10,377,181 SPECIAL REVENUE FUNDS Trees Special Revenue Fund 18,415 16,677 12,000 20,581 20,581 16,500 Park Special Revenue Fund - - 60,510 3,500 60,510 272,172 Fire Special Revenue Fund - - 17,500 - - - Police Special Revenue Fund - - 11,000 - 5,630 - ARPA Special Revenue Fund 75,862 31,274 587,681 21,599 1,039,090 216,901 TOTAL $ 94,277 $ 47,951 $ 688,691 $ 45,680 $ 1,125,811 $ 505,573 ENTERPRISE FUNDS Water Utility 3,677,301 4,460,661 4,255,351 2,160,808 4,090,735 4,285,618 Sewer Utility 3,059,013 3,298,944 3,607,161 1,921,905 3,573,436 3,869,401 Storm Water Utility 1,010,177 1,139,935 1,118,899 610,948 1,134,692 1,247,975 TOTAL $ 7,746,490 $ 8,899,539 $ 8,981,411 $ 4,693,661 $ 8,798,863 $ 9,402,994 INTERNAL SERVICE FUND Vehicle Operations & Maintenance 453,153 524,801 427,392 180,550 419,058 901,927 TOTAL $ 453,153 $ 524,801 $ 427,392 $ 180,550 $ 419,058 $ 901,927 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $ 23,030,951 $ 24,075,376 $ 27,877,253 $ 15,521,569 $ 28,747,922 $ 31,840,160 Village of Bellevue - Operating Budget 2025 Page 3.6 FISCAL YEAR General Fund Summary of Changes 2025 GENERAL FUND: SUMMARY OF CHANGES GENERAL FUND BALANCE SUMMARY 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET REVENUES: Taxes General Property 3,513,078 3,568,226 3,816,319 620,458 3,816,319 3,833,393 Other Taxes 443,566 439,495 456,457 80,501 441,796 434,928 Total Taxes $ 3,956,645 $ 4,007,721 $ 4,272,776 $ 700,959 $ 4,258,115 $ 4,268,321 Intergovernmental Revenues 1,389,906 1,358,419 1,728,689 878,777 1,778,553 1,551,772 Licenses and Permits 485,748 427,422 450,267 246,197 464,647 423,028 Fines, Forfeitures and Penalties 143,458 142,480 148,000 81,578 129,000 138,000 Public Charges 320,165 318,936 373,376 288,397 375,177 438,670 Miscellaneous Revenues 386,209 562,768 461,758 455,961 574,746 529,153 Other - - - - 170,000 TOTAL REVENUES $ 6,682,130 $ 6,817,746 $ 7,434,866 $ 2,651,868 $ 7,580,238 $ 7,518,944 EXPENDITURES: General Government 693,228 979,215 835,990 571,797 840,617 967,741 Public Safety 3,350,621 3,659,454 3,609,495 2,247,516 3,606,495 3,895,953 Public Works 1,615,434 1,461,675 1,734,991 1,151,594 1,799,481 1,469,804 Culture and Recreation 643,798 621,088 777,066 466,666 755,871 786,177 Economic Development 281,128 121,385 315,065 223,263 320,274 380,853 Other Financial Uses (Transfers) 115,174 112,778 156,776 156,776 156,776 15,000 TOTAL EXPENDITURES $ 6,699,384 $ 6,955,595 $ 7,429,383 $ 4,817,612 $ 7,479,515 $ 7,515,528 REVENUES LESS EXPENDITURES $ (17,253) $ (137,849) $ 5,483 $ (2,165,744) $ 100,723 $ 3,417 FUND BALANCE, JANUARY 1 $ 2,224,671 $ 2,207,418 $ 2,069,569 $ 2,069,569 $ 2,069,569 $ 2,170,292 FUND BALANCE, DECEMBER 31 $ 2,207,418 $ 2,069,569 $ 2,075,052 $ (96,175) $ 2,170,292 $ 2,173,709 % OF FUND BALANCE TO EXPENDITURES 32.9% 29.8% 27.9% -2.0% 29.0% 28.9% The fund balance indicated above represents the unassigned general fund balance. The unassigned general fund balance 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 near compliance with the minimum General Fund reserve requirement for the year that will end December 31, 2024 as shown in the chart above. Per policy, necessary adjustments are made after current year audit is completed. Village of Bellevue - Operating Budget 2025 Page 3.7 FISCAL YEAR All FundsSummary of Changes 2025 ALL FUNDS: SUMMARY OF CHANGES COMBINED SUMMARY OF CHANGES IN FUND BALANCE 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GOVERNMENTAL FUNDS GENERAL FUND FUND BALANCE (Jan. 1) 2,512,666 2,495,414 2,568,137 2,568,137 2,568,137 2,668,860 Revenues 6,414,104 6,817,746 7,434,866 2,651,868 7,580,238 7,518,944 Expenditures (6,584,207) (6,955,595) (7,429,383) (4,817,612) (7,479,515) (7,515,528) Other Sources/(Uses) 152,851 210,572 - - - - FUND BALANCE (Dec. 31) $ 2,495,414 $ 2,568,137 $ 2,573,620 $ 402,393 $ 2,668,860 $2,672,276 SANITATION FUND FUND BALANCE (Jan. 1) 99,424 121,694 108,631 108,631 108,631 150,233 Revenues 813,655 861,685 875,712 649,997 924,014 1,056,948 Expenditures (836,728) (874,748) (910,293) (529,800) (882,412) (953,776) Other Sources/(Uses) 45,343 - - - - - FUND BALANCE (Dec. 31) $ 121,694 $ 108,631 $ 74,050 $ 228,828 $ 150,233 $ 253,405 DEBT SERVICE FUND FUND BALANCE (Jan. 1) 1,310,753 971,202 2,138,237 2,138,237 2,138,237 2,083,907 Revenues 1,438,246 2,022,779 2,061,636 1,643,554 2,061,916 1,837,503 Expenditures (1,777,797) (1,251,494) (2,063,041) (2,116,246) (2,116,246) (2,169,381) Other Sources/(Uses) - 395,750 - - - - FUND BALANCE (Dec. 31) $ 971,202 $ 2,138,237 $ 2,136,832 $ 1,665,545 $ 2,083,907 $1,752,029 CAPITAL PROJECTS FUND FUND BALANCE (Jan. 1) 1,050,873 860,251 3,977,513 3,977,513 3,977,513 4,453,187 Revenues 332,001 642,971 5,174,547 6,258,059 6,975,990 5,609,978 Expenditures (568,047) (2,934,625) (5,684,552) (1,761,820) (6,500,316) (8,712,417) Other Sources/(Uses) 45,424 5,408,916 - - - - FUND BALANCE (Dec. 31) $ 860,251 $ 3,977,513 $ 3,467,508 $ 8,473,752 $ 4,453,187 $1,350,748 IT CAPITAL PROJECTS FUND FUND BALANCE (Jan. 1) 30,631 62,188 24,139 24,139 24,139 29,581 Revenues (38,193) (73,049) 43,442 43,442 43,442 28,000 Expenditures 69,750 35,000 (48,000) (19,582) (38,000) (28,000) Other Sources/(Uses) - - - - - - FUND BALANCE (Dec. 31) $ 62,188 $ 24,139 $ 19,581 $ 47,999 $ 29,581 $ 29,581 TID NO. 1 FUND FUND BALANCE (Jan. 1) 753,065 1,818,807 674,267 674,267 674,267 698,215 Revenues 712,191 691,621 617,044 820,615 842,057 1,144,702 Expenditures (4,477,407) (1,836,161) (846,466) (894,761) (818,109) (961,705) Other Sources/(Uses) 4,830,958 - - - - - FUND BALANCE (Dec. 31) $ 1,818,807 $ 674,267 $ 444,845 $ 600,121 $ 698,215 $ 881,212 Village of Bellevue - Operating Budget 2025 Page 3.8 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TID NO. 2 FUND FUND BALANCE (Jan. 1) (332,192) (29,463) (8,380) (8,380) (8,380) 348,543 Revenues 642,073 155,004 671,631 924,651 926,515 1,097,670 Expenditures (339,344) (133,921) (798,024) (461,855) (569,592) (688,859) Other Sources/(Uses) - - - - - - FUND BALANCE (Dec. 31) $ (29,463) $ (8,380) $ (134,773) $ 454,416 $ 348,543 $ 757,354 OTHER SPECIAL REVENUE FUNDS FUND BALANCE (Jan. 1) 196,400 318,801 383,212 383,212 383,212 350,491 Revenues 140,816 81,088 76,375 44,245 54,000 124,706 Expenditures (18,415) (16,677) (101,010) (24,081) (86,721) (288,672) Other Sources/(Uses) - - FUND BALANCE (Dec. 31) $ 318,801 $ 383,212 $ 358,577 $ 403,376 $ 350,491 $ 186,525 ENTERPRISE FUNDS WATER UTILITY NET POSITION (Jan. 1) 13,142,235 14,355,753 13,983,531 13,983,531 13,983,531 13,654,220 Revenues 3,582,998 3,697,266 3,848,329 2,118,477 3,761,424 4,028,815 Expenditures (3,253,629) (3,963,548) (4,255,351) (2,160,808) (4,090,735) (4,285,618) Other Sources/(Uses) (97,035) (167,424) - - - - Capital Contributions/Transfers 981,184 61,484 - - - - NET POSITION (Dec. 31) $ 14,355,753 $ 13,983,531 $ 13,576,509 $ 13,941,200 $ 13,654,220 $13,397,417 SANITARY SEWER UTILITY NET POSITION (Jan. 1) 11,812,917 13,111,294 13,116,406 13,116,406 13,116,406 12,800,359 Revenues 3,028,980 3,111,787 3,176,853 2,171,417 3,257,389 3,443,075 Expenditures (2,918,879) (3,203,814) (3,607,161) (1,921,905) (3,573,436) (3,869,401) Other Sources/(Uses) (35,733) 25,868 - - - - Capital Contributions/Transfers 1,224,009 71,271 - - - - NET POSITION (Dec. 31) $ 13,111,294 $ 13,116,406 $ 12,686,098 $ 13,365,918 $ 12,800,359 $ 2,374,033 STORMWATER UTILITY NET POSITION (Jan. 1) 11,400,373 12,858,574 13,017,144 13,017,144 13,017,144 13,008,175 Revenues 1,001,245 1,038,012 1,129,500 749,673 1,125,723 1,120,000 Expenditures (908,175) (1,096,939) (1,118,899) (610,948) (1,134,692) (1,247,975) Other Sources/(Uses) 4,957 44,212 - - - - Capital Contributions/Transfers 1,360,174 173,285 - - - - NET POSITION (Dec. 31) $ 12,858,574 $ 13,017,144 $ 13,027,745 $ 13,155,869 $ 13,008,175 $ 2,880,200 INTERNAL SERVICE FUNDS VOM FUND NET POSITION (Jan. 1) 1,841,867 2,048,107 2,015,569 2,015,569 2,015,569 2,161,183 Revenues 395,213 454,498 535,173 536,650 564,672 820,078 Expenditures (470,605) (547,940) (427,392) (180,550) (419,058) (901,927) Other Sources/(Uses) 22,818 60,904 - - - - Capital Contributions/Transfers 258,814 - - - - - NET POSITION (Dec. 31) $ 2,048,107 $ 2,015,569 $ 2,123,350 $ 2,371,669 $ 2,161,183 $ 2,079,334 Village of Bellevue - Operating Budget 2025 Page 3.9 2025 FISCAL YEAR GENERAL FUNDREVENUES 4.0 This sections includes information on the following: General Revenues (Taxes) Intergovernmental Revenues Licenses & Permits Fines, Forfeitures & Penalties Public Charges Miscellaneous Revenues Other Financial Resources FISCAL YEAR 2025 General Revenues (Taxes) 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. Mobile 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 Management Forestland account is taxes paid on land in the Village participating in a State forestland preservation program. The Hotel Room Tax is a tax imposed at retail rooms or lodging to customers by hotelkeepers. Water 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). Delinquent Personal Property Tax is interest penalties due to late payment of personal property taxes. The Agricultural Use Penalty is a charge that is applied upon the conversion of agriculturally assessed property to more intensive use. SIGNIFICANT CHANGES • + $17,074.00 increase in 2024 General Property Taxes from 2023 taxes. • - $12,035.82 decrease in Mobile Home Taxes • - $2,237.14 decrease in estimated Hotel Room Tax to more accurately reflect projected 2024 end of year figures. • - $6,806.00 decrease in Water Utility Taxes per Section W-07 Tax Equivalent from the PSC Report LINE-ITEM DETAIL 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GENERAL FUND REVENUES (TAXES) General Property Taxes 3,513,078 2,380,887 3,816,319 620,458 3,816,319 3,833,393 Mobile Home Taxes 179,218 169,928 177,994 71,890 165,958 165,958 Management Forestland Taxes 29 - 29 - 29 29 Hotel Room Tax 14,869 16,358 17,000 8,612 14,763 14,763 Water Utility Taxes 234,499 245,048 251,853 - 251,853 245,047 Interest - Delinquent PP Tax 1,767 704 450 - 63 - Ag Use Penalty 13,184 7,458 9,131 - 9,131 9,131 Subtotal $ 3,956,645 $ 2,820,382 $ 4,272,776 $ 700,959 $ 4,258,115 $ 4,268,321 Village of Bellevue - Operating Budget 2025 Page 4.1 FISCAL YEAR 2025 Intergovernmental Revenues INTERGOVERNMENTAL REVENUES DESCRIPTION Intergovernmental revenues are payments by other governmental bodies to the Village. Historically, it has been one of the largest sources of revenue for the Village. 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 the 2024 amount budgeted below 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 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 is being discontinued. 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 property participating in the forestland preservation program. Other state payments are funds that were received from the COVID Routes to Recovery Grant Program including ARPA Green Bay 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 • + $13,106.64 increase in State Shared Revenue for 2025 • + $12,470 increase in State Fire Insurance • + $75,591 increase in State Personal Property Tax Aid due to discontinuation of personal property tax collection beginning in 2025. • + $9,963 increase in Transportation Aids • Transit Revue has been removed as a revenue and as an expenditure. GB Metro Transit still collects the funding on Village behalf. No funding in this category is realized internally. LINE-ITEM DETAIL 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET INTERGOVERNMENTAL REVENUES State Shared Revenues 379,615 378,026 775,784 116,136 775,784 788,891 State Fire Insurance Tax 65,706 73,708 73,708 86,179 86,179 86,179 State Exempt Computer Aid 12,602 12,602 12,602 12,602 12,602 12,602 State Exempt Personal Property 23,942 23,942 23,942 23,942 23,942 99,533 State Video Service Provider 32,896 29,778 29,778 29,778 29,778 29,778 State Transportation Aids 461,799 433,199 498,179 373,634 498,179 534,785 Forest Cropland 4 4 4 - 4 4 Other State Payments 600 - - - - - Transit Revenue 412,742 407,160 314,692 236,505 352,085 - Subtotal $ 1,389,906 $ 1,358,418 $ 1,728,689 $ 878,777 $ 1,778,553 $ 1,551,772 Village of Bellevue - Operating Budget 2025 Page 4.2 FISCAL YEAR 2025 Licenses & Permits LICENSES & PERMITS DESCRIPTION Licenses and permits include revenues from liquor licenses, dog licenses, building permits, bartenders licenses, tobacco and electronic vaping sales, bike licensing, mobile homes, etc. 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 the Department two times per year. SIGNIFICANT CHANGES • - $33,434.18 decrease in Cable Television Fees due to discontinuation of service by Time Warner. • - $10,000 decrease in projected Building Permit Revenues. • + $8,000 increase in Fire Inspections fees due to Village’s commercial growth. • This category is expected to see an overall decrease in revenues of - $27,239 over 2024 budgeted figures. LINE-ITEM DETAIL 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET LICENSES & PERMITS Liquor & Malt Beverages 27,958 25,912 26,000 25,140 35,000 25,140 Bartender's Licenses 8,040 3,460 3,000 8,870 9,000 3,460 Cable Television Fees 123,656 87,835 137,552 79,980 137,552 104,118 Cigarette Licenses 1,100 1,100 1,100 1,225 1,225 1,225 Mobile Home Licenses 1,600 - 1,500 1,500 1,500 1,500 Direct Sellers Licenses - 200 100 100 100 100 Special Events/Picnic Licenses 185 215 160 160 160 160 Dog Licenses 3,111 2,464 3,000 2,285 2,285 2,470 Bike Licenses 30 85 30 25 30 30 Building Permits 157,830 127,695 130,000 87,432 120,000 120,000 Fire Dept Inspection Fees 120,208 128,576 117,000 - 117,000 125,000 Temporary Permits 720 420 300 520 520 500 Right of Way Permits 26,150 34,650 18,000 25,775 26,000 26,000 Fireworks Permits 8,400 8,400 8,400 9,200 9,200 9,200 False Alarm Permits 3,750 400 - 700 700 - Fire Sprinkler Permits 2,875 5,800 4,000 2,900 4,000 4,000 Burning Permits 10 10 - 10 - - Chicken Permits 125 200 125 375 375 125 Subtotal $ 485,748 $ 427,422 $ 450,267 $ 246,197 $ 464,647 $ 423,028 Village of Bellevue - Operating Budget 2025 Page 4.3 FISCAL YEAR 2025 Fines, Forfeitures & Penalties 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 • - $10,00 decrease in budgeted revenues over 2024 budget primarily due to BCSO staffing shortages and limited proactive enforcement opportunities. LINE-ITEM DETAIL 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FINES, FORFEITURES & PENALTIES Law & Ordinance Citations 135,210 132,075 138,000 76,478 120,000 128,000 Parking Citations 8,248 10,405 10,000 5,100 9,000 10,000 Subtotal $ 143,458 $ 142,480 $ 148,000 $ 81,578 $ 129,000 $ 138,000 Village of Bellevue - Operating Budget 2025 Page 4.4 FISCAL YEAR 2025 Public Charges 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. 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 and 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. 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 • + $50,000 increase in Public Charges through the newly created Eng – Construction Charges line item. This line realizes revenues when a third party is charged for engineering services during project, plat or engineering plan reviews. This fund is used to offset a corresponding expenditure within Public Works. LINE-ITEM DETAIL 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PUBLIC CHARGES Special Assessment Letters 12,885 11,116 12,600 6,400 9,600 9,000 Copies 47 130 55 26 26 30 License Publication Fees 1,100 1,000 1,100 1,000 1,025 1,025 Weights & Measures 20,025 20,145 25,128 - 20,370 20,370 Ambulance Calls 50,857 40,304 56,000 73,366 73,366 70,000 Street Charges 5,027 6,611 13,000 390 390 1,000 Dog Park Fees 11,400 500 7,000 - 9,000 9,000 Animal Control Fees - - - - - - Park Rental Fees 19,729 24,788 26,245 25,657 27,000 27,485 Park Prog - Fees/Other Income 9,675 13,205 10,200 7,122 9,000 11,800 Park Program - Non Taxable 93,079 100,604 116,200 103,147 116,200 128,400 Park Prog - B/A School 61,875 62,341 74,448 37,113 69,000 74,910 Senior General Taxable 26 98 - - - - Senior Program Non Taxable 796 700 1,000 500 1,000 1,000 Senior Holiday Gala 4,305 2,933 4,200 765 4,200 4,200 Senior Summer Picnic 1,307 1,088 1,800 504 - 1,500 Park Prog - Sponsors/Donations 13,107 15,969 11,400 14,039 15,000 13,950 Friends of Bellevue Parks 425 - - - - - Tree Charges - 754 - - - - Planning & Development Fees 14,500 16,650 13,000 18,366 20,000 15,000 Eng - Construction Charges - - - - - 50,000 Subtotal $ 320,165 $ 318,936 $ 373,376 $ 288,397 $ 375,177 $ 438,670 Village of Bellevue - Operating Budget 2025 Page 4.5 FISCAL YEAR 2025 Miscellaneous Revenues 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 • + $75,000 increase in Bank interest due to high interest rates. • + $6,382.85 increase in Rental Properties. • - $25,000 decrease in Sale of Equipment & Property as proceeds from the truck and plow that are to be sold will appear under VOM revenues. • + $3,634.77 increase in Other Revenue due to inclusion in US Bank Credit Card Consortium Program. The amount is estimated revenue from monthly rebates received. • Miscellaneous Revenues are projected to increase by + $67,395 over 2024 budget. LINE-ITEM DETAIL 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET MISCELLANEOUS REVENUE Interest - Bank Accounts 50,059 233,939 90,000 131,093 196,639 165,000 Interest - Delq Special Assmts CTY 2,218 2,320 2,000 2,112 2,112 2,000 Miscellaneous Interest 331 272 500 - - - Rental Properties 66,720 56,827 64,648 47,520 68,962 71,031 Lease Agreement - Water 76,793 88,757 91,420 91,420 91,420 94,163 Lease Agreement - Sewer 76,793 88,757 91,420 91,420 91,420 94,163 Lease Agreement - Stormwater 76,793 88,757 91,420 91,420 91,420 94,163 Sale of Fire Equip & Property - - - - - - Sale of Other Equip & Property 33,526 524 27,500 - 27,500 5,000 Insurance Recoveries - - - - - - Donations 1,800 1,500 1,000 - 1,000 - Donations-FF Memorial - - - - - - Miscellaneous Revenues 1,175 1,897 1,850 (235) 1,850 - Other Revenues - - - 1,212 2,423 3,635 Subtotal $ 386,209 $ 563,549 $ 461,758 $ 455,961 $ 574,746 $ 529,153 Village of Bellevue - Operating Budget 2025 Page 4.6 FISCAL YEAR 2025 Other Financial Resources 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 • +$170,000 increase in Other Financial Uses due to the reallocation of Vehicle Registration Fees (Wheel Tax), to be used to offset ongoing street and highway improvement expenses. This is a new funding source for 2025. LINE-ITEM DETAIL 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER FINANCIAL SOURCES Fund Balance Applied - - - - - 170,000 Subtotal $ - $ - $ - $ - $ - $ 170,000 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TOTAL GENERAL FUND REVENUES $ 6,682,130 $ 5,631,188 $ 7,434,866 $ 2,651,868 $ 7,580,238 $ 7,518,944 Village of Bellevue - Operating Budget 2025 Page 4.7 2025 FISCAL YEAR GENERAL FUNDEXPENDITURES 5.0 This sections includes information on the following: General Government Public Safety Public Works Parks, Recreation & Forestry Community Development Other Financial Uses FISCAL YEAR 2025 General Government 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. 2025 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 2020 2021 2022 2023 2024* Annual Budget Review (% within budget) 97.3% 102.2% 97.7% 176.7% 97.2% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • - $87 decrease related to salary pay periods. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET VILLAGE BOARD Salaries 17,272 37,842 18,712 11,838 17,982 18,022 FICA - Payroll Taxes 1,322 1,338 1,503 906 1,376 1,379 Office Supplies - 78 200 33 200 200 Publications/Subscriptions/Dues 5,466 5,834 6,647 6,713 6,647 7,374 Training & Seminars 45 - - - - - Other Supplies & Expenses 601 2,594 3,200 557 3,200 3,200 Capital Equipment - - - - - - Total $ 24,706 $ 47,686 $ 30,262 $ 20,048 $ 29,405 $ 30,175 Village of Bellevue - Operating Budget 2025 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. 2025 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 2020 2021 2022 2023 2024* Annual Budget Review (% within budget) 81.9% 93.3% 93.8% 90.6% 97.3% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $4,979 increase related to staff rates and contracted services. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET MUNICIPAL COURT Salaries & Wages 52,057 54,846 66,339 41,795 65,201 66,551 Employee Benefits 14,503 12,267 14,753 7,725 14,753 18,410 Contracted Services 9,661 9,058 11,295 9,282 10,895 12,305 Operating Supplies 1,810 1,180 2,400 309 1,400 2,400 Memberships/Travel/Training 1,728 2,172 2,525 1,388 2,525 2,625 Capital Equipment - - - - - - Total $ 79,758 $ 79,523 $ 97,312 $ 60,498 $ 94,774 $ 102,291 Village of Bellevue - Operating Budget 2025 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. 2025 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 2020 2021 2022 2023 2024* Annual Budget Review (% within budget) 57.9% 70.8% 101.0% 49.3% 66.7% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • - $3,500 decrease in budgeted legal fees. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET LEGAL/PROFESSIONAL Professional Services 10,847 8,591 18,500 7,005 10,000 15,000 Prof Svcs - Municipal Court 15,495 9,168 15,000 4,481 10,000 15,000 Contracted Services 4,955 - - - - - Total $ 31,297 $ 17,759 $ 33,500 $ 11,486 $ 20,000 $ 30,000 Village of Bellevue - Operating Budget 2025 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. V illage 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. V illage 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. 2025 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 2020 2021 2022 2023 2024* Annual Budget Review (% within budget) 97.6% 92.8% 101.7% 87.2% 99.8% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $3,858 increase in expenses related to staff wages and supplies versus 2024. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ADMINISTRATOR'S OFFICE Salaries & Wages 81,994 89,088 86,159 65,785 86,309 88,496 Employee Benefits 34,097 32,264 20,856 15,467 20,856 18,694 Telephone/Cell 1,327 678 900 155 380 380 Contracted Services 9,296 8,518 9,371 6,452 9,371 13,050 Operating Supplies 12,039 11,340 13,120 10,714 13,120 15,120 Memberships/Travel/Training 934 3,286 4,615 3,108 4,665 3,124 VOM Charges 195 224 258 258 258 273 Capital Equipment - - - - - - Total $ 139,882 $ 145,399 $ 135,279 $ 101,939 $ 134,959 $ 139,137 Village of Bellevue - Operating Budget 2025 Page 5.4 GENERAL GOVERNMENT: FINANCE-CLERK/TREASURER GOAL To serve as trustee of Village funds, custodian of official records and administrator of elections. OBJECTIVES • To receive and disperse Village funds in accordance with procedures established by State Statutes and generally accepted accounting principles. To maintain official records and publish notices in accordance with State Statutes. • To 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. 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 assessment tax rolls, payroll, notices and debt payments; performing bank deposits; reconciling bank statements; reviewing investments; filing state reports; and overseeing general accounting of all Village funds. 2025 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 P ROVIDE ACCESS TO LOCAL GOVERNMENT THROUGH ACCURATE AND TIMELY ACCESS TO AGENDAS AND MINUTES. PERFORMANCE MEASURES 2020 2021 2022 2023 2024* Village Board Meetings 26 28 31 27 24 C ONDUCT FAIR, OPEN & TRANSPARENT ELECTIONS. ENSURE ALL ELIGIBLE VOTERS CAN CAST A BALLOT & HAVE THAT BALLOT COUNTED. PERFORMANCE MEASURES 2020 2021 2022 2023 2024* Total Elections 4 2 4 2 4 Total Votes for all Elections 14,417 3,183 13,073 6,678 N/A Total Number of Absentee Ballots Processed 10,270 1,349 4,915 2,006 N/A Total Registered Voters 10,533 10,265 9,388 9,388 N/A SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • Because there were only two elections in 2025 (Spring Primary & Spring Election), actual costs are significantly less than in 2024. Additional efficiency equipment is proposed including Badger Books designed to increase speed and decrease overall annual election staff numbers. • N ew for 2025 is a second Deputy position in the Financer-Clerk/Treasurer Department. The primary focus is to open up additional staff capacity to better align with current and future workloads. With the full-time position, the Department will have 4.0 FTE and 2.0 PT positions working regular office hours. Additional seasonal and election staff are brought on during peak times. Village of Bellevue - Operating Budget 2025 Page 5.5 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET CLERK Salaries & Wages 28,686 33,090 30,198 21,786 32,198 32,483 Employee Benefits 10,064 9,975 10,200 5,095 9,570 12,482 Contracted Services 24,187 31,513 32,670 26,671 32,670 32,670 Operating Supplies 4,039 3,866 3,800 1,962 3,800 4,580 Memberships/Travel/Training 395 1,002 3,790 1,438 4,015 2,617 VOM Charges 97 112 129 129 129 137 Capital Equipment - - - - - 6,713 Subtotal $ 67,468 $ 79,558 $ 80,787 $ 57,081 $ 82,382 $ 91,682 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ELECTIONS Salaries & Wages 13,637 5,740 34,420 16,580 34,420 18,558 Employee Benefits 1,203 613 1,280 2,071 1,280 999 Contracted Services 459 339 450 30 200 199 Operating Supplies 13,630 7,637 28,118 13,501 19,200 16,849 Memberships/Travel/Training 145 43 1,775 23 1,775 375 Capital Equipment - - - 90 100 41,135 Subtotal $ 29,074 $ 14,372 $ 66,043 $ 32,296 $ 56,975 $ 78,115 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FINANCE & ACCOUNTING Salaries & Wages 45,807 49,425 48,047 34,539 48,047 71,617 Employee Benefits 6,370 6,880 6,991 4,862 6,991 10,456 Contracted Services 28,608 28,674 29,434 24,582 29,434 48,138 Operating Supplies 3,834 2,661 5,000 2,968 4,000 3,787 Memberships/Travel/Training 1,220 1,304 1,525 301 1,525 1,785 VOM Charges 98 112 129 129 129 137 Capital Equipment - - - 211 211 10,500 Subtotal $ 85,937 $ 89,056 $ 91,126 $ 67,593 $ 90,337 $ 146,420 FINANCE-CLERK/TREASURER GRAND TOTAL 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $ 182,479 $ 182,986 $ 237,956 $ 156,970 $ 229,694 $ 316,217 Village of Bellevue - Operating Budget 2025 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. 2025 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 2020 2021 2022 2023 2024* Annual Budget Review (% within budget) 102.8% 101.2% 104.9% 99.2% 100.3% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $9,294 increase in contractual adjustments. • V illage contracted assessor will be completing a scheduled residential and commercial property revaluation in 2025. This process is required by the State of Wisconsin and includes a review of the assessed valuation of parcels within Village limits. This contracted service is fully funded with earmarked funds and is not represented in this budget category. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET VILLAGE ASSESSOR Software Support 3,087 3,087 3,100 3,754 3,100 3,150 Contracted Services 42,706 43,515 47,016 30,573 47,016 56,160 Postage 732 - 500 - 500 500 Other Supplies/Expenses - 139 - 130 130 100 Total $ 46,525 $ 46,742 $ 50,616 $ 34,457 $ 50,746 $ 59,910 Village of Bellevue - Operating Budget 2025 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 useable 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 management, and application software. 2025 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 Achieve 97% (or greater) internal server and network uptime Achieve 97% (or greater) % of overall PERFORMANCE MEASURES 2020 2021 2022 2023 2024* Keep annual expenses within adopted budget 5% 4% 8% 14% NA Achieve 97% (or greater) internal server and network uptime NA NA NA 99.7% 99.9% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $4,417 increase in HPE care services for networking equipment. • + $11,799 increase one-time Windows 11 upgrade project. • Minor increases to general budget categories and inflation adjustments. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUGDET INFORMATION TECHNOLOGY Salaries & Wages 18,752 19,750 21,450 14,878 21,450 21,674 Employee Benefits 4,569 4,262 4,621 2,381 4,621 4,664 Contracted Services 127,010 135,306 174,000 122,530 174,000 197,107 Memberships/Travel/Training 500 2,013 2,665 930 2,665 2,665 Capital Equipment 6,104 14,573 21,805 4,974 21,805 12,088 Total $ 156,935 $ 175,904 $ 224,541 $ 145,693 $ 224,541 $ 2 38,198 Village of Bellevue - Operating Budget 2025 Page 5.8 GENERAL GOVERNMENT: OTHER GOVERNMENTAL PROGRAM ACTIVITY STATEMENT Other Governmental expenditures include funding for Village crime, liability, property, public official bonds, and workers compensation insurance through League of Wisconsin Municipalities Mutual – The McClone Agency. SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $25,290 increase is estimated in the Village’s Property, General Liability, Public Official, Workers Comp. and Employee Bonds insurance line items primarily due to proper realignment of categorial expenses. 2025 expenditures are projected to decrease by $4,685 over end of year 2024 projected. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER GOVERNMENTAL Bad Debt Expense 1,881 1,009 500 255 500 500 Illegal Taxes & Refunds - - - - - - Property Insurance 11,776 12,975 13,477 14,067 14,067 16,893 General Liability Insurance 4,559 9,280 - 3,579 4,772 5,250 Workers Compensation 11,018 12,460 - 14,183 15,870 17,461 Employee Bonds 2,411 3,195 2,411 8,622 10,645 11,710 Total $ 31,645 $ 38,919 $ 26,524 $ 40,705 $ 56,499 $ 51,814 Village of Bellevue - Operating Budget 2025 Page 5.9 FISCAL YEAR 2025 Public Safety 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. 2025 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 • + $202,784 increase in Law Enforcement primarily due to a renewal of the three-year BC/Village services contract. No significant changes proposed for 2025 above contractual adjustments. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUGDET LAW ENFORCEMENT Contracted Services 1,703,664 1,733,521 1,778,285 899,828 1,778,285 1,951,128 Utilities 3,690 3,969 4,000 3,749 5,600 5,600 Insurance 1,993 661 2,163 1,518 2,163 2,226 Operating Supplies 59,375 55,433 52,575 34,151 49,800 48,300 Memberships/Travel/Training 1,532 1,283 2,050 692 1,000 1,500 Capital Equipment - 65,811 72,899 5,699 72,899 106,778 Subtotal $ 1,770,254 $ 1,860,677 $ 1,911,972 $ 945,637 $ 1,909,747 $ 2,115,531 CROSSING GUARDS Salaries & Wages 12,636 12,654 14,400 ,236 13,680 13,680 Employee Benefits 967 968 1,102 554 1,047 1,047 Operating Supplies 73 7 100 - 100 100 Subtotal $ 13,676 $ 13,629 $ 15,602 $ 7,790 $ 14,827 $ 14,827 GRAND TOTAL $ 1,783,930 $ 1,874,306 $ 1,927,574 $ 953,426 $ 1,924,574 $ 2,130,358 Village of Bellevue - Operating Budget 2025 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. 2025 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 2022 2023 As of 9/30/2024 2024* 2025 01 EMS Calls (#) 1,176 1,201 925 1,233 - 02 EMS Calls (TIME) 4:59 4:59 4:38 - - 03 Fire Calls (#) 27 27 19 25 - 04 Fire Calls (TIME) 5:19 5:19 4:35 - - 05 Other (#) 459 459 415 553 - 06 Other (TIME) 5:25 5:25 5:40 - - SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $83,674 increase in anticipated contract rates. No changes in 2025 budget categories beyond contractual adjustments. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUGDET FIRE DEPARTMENT Employee Benefits 1,022 - - - - - Contracted Services 1,563,868 1,659,544 1,681,921 1,294,090 1,681,921 1,765,595 Operating Supplies 129 - - - - - Memberships/Travel/Training (125) - - - - - Capital Equipment 1,798 - - - - - Total $ 1,566,691 $ 1,659,544 $ 1,681,921 $ 1,294,090 $ 1,681,921 $ 1,765,595 Village of Bellevue - Operating Budget 2025 Page 5.11 FISCAL YEAR 2025 Public Works 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. A dministration 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. 2025 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 2020 2021 2022 2023 2024* PW Administration Expenditures % of adopted budget 41% 99.69% 198.7% 67.3% 77.9% CEU’s earned towards Credentials - - 100% 100% 100% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • There were no significant staffing or program changes in 2024 nor proposed in 2025. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PUBLIC WORKS ADMINISTRATION Salaries & Wages 8,796 10,042 10,483 6,851 10,486 11,170 Employee Benefits 2,322 1,899 2,125 1,006 2,125 2,231 Operating Supplies 13,550 - - - - - Subtotal $ 24,669 $ 11,941 $ 12,608 $ 7,857 $ 12,611 $ 13,401 Village of Bellevue - Operating Budget 2025 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. 2025 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 2020 2021 2022 2023 2024* PW Street & Highway Maintenance Expenditures % of adopted budget 98.5% 101.3% 105.6% 98.8% 91.4% Amount of Sidewalk defects fixed - - - 59 111 * N umbers through 10/13/2024 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • The significant expenditures include a proposed budget of $70,000 for crack filling operations, $15,050 for asphalt material for patching, long term savings through internal r.o.w. cutting, and $14,400 for the purchase of mastic material REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET STREET & HWY MAINTENANCE Salaries & Wages 125,024 163,268 109,245 134,117 158,407 121,301 Employee Benefits 50,024 57,664 34,730 32,623 34,730 32,159 Contracted Services 146,179 165,731 199,000 54,789 199,000 118,619 Utilities 5,482 5,246 6,065 3,439 5,000 3,500 Operating Supplies 55,901 60,101 66,850 38,447 66,850 96,552 Memberships/Travel/Training 1,406 5,893 6,900 140 6,900 4,900 VOM Charges 32,807 37,728 43,387 43,387 43,387 45,990 Subtotal $ 416,823 $ 495,631 $ 466,177 $ 306,942 $ 514,274 $ 423,021 Village of Bellevue - Operating Budget 2025 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. 2025 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 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024* Number of Street Miles 71.58 72.63 72.63 73.80 74.43 Number of Snow Activity Days 19 18 18 42 24 Seasonal Snow Accumulation 62” 65” 60” 77.2” 47.1” Price of Fuel – Diesel/gallon $2.66 $2.67 $3.14 $4.17 $3.60 Labor Costs $34,083 $28,803 $31,772 $74,938 $30,444 Equipment Costs $72,579 $97,411 $96,606 $50,925 $25,556 Material Cost (Salt, Sand, Brine) $37,823 $25,847 $33,206 $41,489 $29,632 Total Cost $144,485 $152,061 $161,584 $177,197 $85,632 Average Cost per snow activity day $7,604 $8,448 $8,977 $4,219 $3,568 Average Cost per Mile of street per snow fall activity day $106 $116 $124 $57 $48 * N umbers through 10/13/2024 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • A new tandem axle patrol truck will be ready for service in 2025. Village of Bellevue - Operating Budget 2025 Page 5.14 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET SNOW PLOWING Salaries & Wages 58,008 46,278 85,553 27,608 58,000 124,459 Employee Benefits 16,342 16,683 34,204 8,516 34,593 34,216 Operating Supplies 20,624 57,739 50,000 52,983 52,983 43,155 Memberships/Travel/Training 150 80 500 - 500 500 VOM Charges 104,996 120,745 138,858 138,858 138,858 135,671 Capital Equipment - - - - - - Subtotal $ 200,121 $ 241,526 $ 309,115 $ 227,965 $ 284,934 $ 338,001 Village of Bellevue - Operating Budget 2025 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. 2025 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 3.32 miles of planned road resurfacing projects Adhere to the 2025 approved CIP Pay requests 03 Use innovation in pavement recycling to be able to complete our pavement resurfacing program with less cost to the residet Lower the costs of construction projects and assessments Average assessment cost to residents PERFORMANCE MEASURES 2020 2021 2022 2023 2024* Percentage of budget used 95.9% 74.4% 117.5% 100.2% - Construction project cost % of adopted budget - - - 94.4% 86.8% Average Special Assessment Levied per parcel, including commercial properties - - - $36,167 $12,191 * N umbers through 10/13/2024 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • There is a proposed budget of $4,368,634 for the engineering and construction of 1.7 miles of roadway work. Included in the $4,368,634 budget is $2,928,923 of federal/state grant money for the 2024 roadway projects. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET CONSTRUCTION/ENGINEERING Salaries & Wages 52,690 59,117 51,978 37,091 52,078 54,010 Employee Benefits 13,808 13,274 12,172 7,627 12,172 12,615 Contracted Services 27,900 33,072 13,000 41,457 43,000 53,000 Memberships/Travel/Training - 1,038 1,000 436 1,000 800 VOM Charges 2,958 3,402 3,912 3,912 3,912 4,147 Capital Equipment - 1,897 3,275 336 3,275 1,025 Subtotal $ 97,355 $ 111,799 $ 85,337 $ 90,860 $ 115,437 $ 125,597 Village of Bellevue - Operating Budget 2025 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). 2025 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 2020 2021 2022 2023 2024* Percentage of budget used 100.8% 112.5% 108.9% 79.8% 70.4% Percentage of streetlights that are LED - - - 26.7% 30.6% * N umbers through 10/13/2024 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $33,305 increase in contracted transit services related to annual changes in service agreement and Federal support. This line item is significantly offset by Federally supported transit allocations (this overall line item had an overall decrease due a realignment of expenses and revenues for this category. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET STREET LIGHTING & TRANSIT Street Lighting 137,678 137,911 151,525 83,379 151,525 150,000 Contracted Services - Transit 473,430 473,264 460,937 258,241 460,937 179,550 Subtotal $ 611,108 $ 611,175 $ 612,462 $ 341,620 $ 612,462 $ 329,550 Village of Bellevue - Operating Budget 2025 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. 2025 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 Transition Village Offices into Village Hall (% of 2025) 50% of 2025 % of 2025 PERFORMANCE MEASURES 2020 2021 2022 2023 2024* B&G Expenditures percentage of adopted budget 91% 106% 113% 97% 79% Successful Weatherproof Community Center Roof – percent of budget 94% Secure a 2-yr Custodial Contract within budget. 86% * Nu mbers through 9/30/2024 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $1,722 increase in VOM – Increases for VOM Rent and VOM Charges. • + $3,830 increase in Contracted Services - Proposed increase due to rate increases with services added to Fire Department side of 3100 and rodent control at 2828. • + $1,650 increase in Cleaning & Building Maintenance Supplies – Proposed increase due to increase in cleaning and building maintenance supplies and operations. • - $9,747 decrease in Wages, Taxes, Retirement & Employee Benefits – Wages were allocated in another line item • - $5,000 decrease in Capital Equipment – Focus placed on 3100 Building Expansion for 2025 • - $500 decrease in Other Supplies – Less supplies needed for 2828. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET BUILDINGS & GROUNDS Salaries & Wages 73,945 67,690 54,200 47,629 53,800 44,423 Employee Benefits 31,026 29,546 16,879 18,553 27,430 16,909 Contracted Services 52,144 51,618 54,200 31,419 54,200 58,030 Utilities 85,764 82,139 90,850 46,818 90,850 90,850 Operating Supplies 13,549 16,001 16,350 9,797 16,350 17,500 VOM Charges 8,931 10,272 11,813 11,813 11,813 12,522 Capital Equipment - 16,044 5,000 10,320 5,320 - Subtotal $ 265,359 $ 273,311 $ 249,292 $ 176,350 $ 259,763 $ 240,234 Village of Bellevue - Operating Budget 2025 Page 5.18 PUBLIC WORKS: GRAND TOTAL 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $ 1,615,434 $ 1,745,383 $ 1,734,991 $ 1,151,594 $ 1,799,481 $ 1,469,804 Village of Bellevue - Operating Budget 2025 Page 5.19 FISCAL YEAR 2025 Parks, Recreation & Forestry 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. 2025 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 2020 2021 2022 2023 2024* PRF Administration Expenditures % of adopted budget 94% 94% 95% 79% 74% Percent attendance for WPRA Conference/Workshop 0% 100% 100% 100% 100% CEU’s earned towards CPRP 100% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • - $750 decrease in Telephone/Cell – replacement of staff cell phones for Director, Recreation Supervisor, & Parks Foreman completed in 2024. • + $2,000 increase in Capital Equipment – replacement of Rec Supervisor’s computer as well as iPad and radio needed for Parks Laborer position. • - $3,713 decrease in employee salary- due to reallocation of wages. • + $900 increase in Staff Training – due to increase in travel expenses/certification costs. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ADMINISTRATION Salaries & Wages 37,684 37,185 45,170 29,633 45,170 41,911 Employee Benefits 14,684 7,732 10,473 4,695 10,473 10,019 Utilities 2,259 2,533 3,250 1,897 3,250 2,500 Contracted Services 463 346 680 512 680 752 Operating Supplies 1,000 1,000 1,000 - 1,000 1,000 Memberships/Travel/Training 3,028 2,445 4,245 3,607 4,518 5,145 Subtotal $ 59,119 $ 51,241 $ 68,018 $ 43,840 $ 68,588 $ 66,527 Village of Bellevue - Operating Budget 2025 Page 5.20 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) and a full-time Park & Urban Forestry Foreman. 2025 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 2020 2021 2022 2023 2024* 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% PRF Parks Expenditures percentage of adopted budget 85% 93% 106% 102% 72% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $19,628 increase to Salaries, Wages, FICA, Retirement and Employee Benefits related to annual reallocation of staff and proposed adjustments. Addition increases of all categories to cover a Full Time Parks Laborer position. • + $5,676 increase in VOM • - $15,700 decrease in Capital Equipment–proposed to decrease capital improvements for Park Laborer position. • + $2,914 increase in Utilities – proposed increase due to Gan/Electric and Water/Sewer for Park facilities and Dog Park. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PARKS Salaries & Wages 103,944 108,514 130,201 76,018 130,035 146,732 Employee Benefits 28,780 25,197 41,062 14,645 18,930 44,159 Contracted Services 77,796 84,977 77,200 52,112 85,200 77,200 Utilities 22,417 23,896 23,288 14,301 25,888 27,402 Operating Supplies 34,886 24,689 31,250 18,202 31,150 31,550 VOM Charges 28,610 32,903 37,838 37,838 37,838 40,109 Capital Equipment - 4,565 15,840 10,420 15,700 - Subtotal $ 296,433 $ 304,741 $ 356,679 $ 223,972 $ 345,177 $ 367,652 Village of Bellevue - Operating Budget 2025 Page 5.21 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. 2025 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 2020 2021 2022 2023 2024* PRF Forestry expenditures percentage of adopted budget 139% 72% 97% 111% 55% Percentage of trees pruned in assigned tree zone 100 100% Successfully plant 250 bare root trees to satisfy NEW Grant. 30% SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • - $9,043 decrease in Wages – Forestry wages reallocated to Storm Water (Fund 620) REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FORESTRY Salaries & Wages 15,643 794 8,400 - - - Employee Benefits 1,543 90 643 - - - Contracted Services 20,956 16,368 20,990 4,782 20,077 21,090 Subtotal $ 38,141 $ 17,251 $ 30,033 $ 4,782 $ 20,077 $ 21,090 Village of Bellevue - Operating Budget 2025 Page 5.22 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 7,500 participants annually and includes 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. 2025 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 2020 2021 2022 2023 2024* PRF Recreation Expenditures percentage of adopted budget. 70% 89% 106% 97% 69% Percentage of summer camp spots filled. 81% 95% 98% 100% 100% Pickleball Clinics Offered N/A N/A 2 3 4 Family/Community Events Offered 7 14 13 14 14 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $4,677 increase in Salary & Wages – proposed increase to wage rates for returning seasonal employees hired for recreation programs. Recreation program revenues offset seasonal program staff wages. • - $507 decrease in Employee Benefits – Employee Insurance cost and Retirement Contributions has lowered but increase in FICA. • + $4,150 increase in Operating Supplies – proposed increase due to supply and material cost increases. Increase is covered by previously approved program fee adjustments. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET RECREATION Salaries & Wages 160,910 180,719 213,163 138,066 223,173 217,840 Employee Benefits 25,164 19,668 31,228 14,166 23,075 30,721 Contracted Services 14,930 12,231 13,700 9,135 13,700 13,800 Operating Supplies 42,019 48,757 54,400 29,921 54,400 58,750 Senior Programming 5,799 6,821 8,150 1,089 5,986 8,000 VOM Charges 1,282 1,474 1,695 1,695 1,695 1,797 Subtotal $ 250,105 $ 269,670 $ 322,336 $ 194,073 $ 322,029 $ 330,908 Village of Bellevue - Operating Budget 2025 Page 5.23 PARKS RECREATION & FORESTRY: GRAND TOTAL 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $ 643,798 $ 642,903 $ 777,066 $ 466,666 $ 755,871 $ 786,177 Village of Bellevue - Operating Budget 2025 Page 5.24 FISCAL YEAR 2025 Community Development 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. 2025 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 2023 – 93.8% (Initiative Met) PERFORMANCE MEASURES 2019 2020 2021 2022 2023 2024* Plan Commission Meetings held 8 10 13 10 11 7 Zoning Board of Appeals Meetings held 4 2 1 2 3 4 Joint Review Board Meetings held 2 3 2 3 2 2 *N umbers through 10/16/2024 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $2,735 increase in Capital Equipment – Purchase of Computer and Tablet for the newly created position of Storm and Code Compliance Education Officer (50% covered by the stormwater utility) and the purchase of 6 tablets for the Bellevue Plan Commission Members to eliminate paper copies of the meeting agenda packets that are mailed. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET COMMUNITY DEVELOPMENT ADMIN Salaries & Wages 10,221 10,426 11,162 7,298 11,162 11,943 Employee Benefits 2,277 2,567 2,674 1,801 2,674 2,860 Capital Equipment 2,922 5,522 1,200 - 1,200 3,935 Subtotal $ 15,420 $ 18,515 $ 15,036 $ 9,099 $ 15,036 $ 18,738 Village of Bellevue - Operating Budget 2025 Page 5.25 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. 2025 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 2023 – 98.6% (Initiative 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 18 of 21 = 85.7% of overall (Initiative Met) PERFORMANCE MEASURES 2019 2020 2021 2022 2023 2024* Total Number of Building Permits Issued 548 650 644 629 586 526 Total Single-Family Permits Issued 46 60 61 51 58 35 Total Number of Residential Units Permitted 85 106 278 167 60 37 Total Permitted Value $23,605,072 $28,954,784 $64,109,456 $52,177,655 $57,690,051 $46,146,373 Building Permit Revenue $110,148 $112,174 $198,963 $157,830 $127,965 $100,535 *N umbers through 9/30/2024 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $52,938 Increase in overall expenses primarily related to staff wages and benefits. This category includes a proposed position under Board consideration for 2025. This category is significantly offset by revenues related to building permits, limited citations and other charges. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET BUILDING INSPECTION Salaries & Wages 106,455 124,849 134,232 90,262 135,027 167,318 Employee Benefits 36,339 48,489 40,012 32,586 45,461 59,223 Contracted Services 9,912 8,139 9,469 7,463 8,020 9,529 Utilities 948 1,266 1,400 676 1,400 1,550 Memberships/Travel/Training 1,574 2,351 3,650 1,510 3,650 3,850 Operating Supplies 2,115 2,988 4,165 1,856 4,165 4,165 VOM Charges 2,897 3,332 3,831 3,831 3,831 4,062 Subtotal $ 160,239 $ 191,414 $ 196,759 $ 138,182 $ 201,554 $ 249,697 Village of Bellevue - Operating Budget 2025 Page 5.26 COMMUNITY DEVELOPMENT: PLANNING & ZONING PROGRAM ACTIVITY STATEMENT The Planning and Zoning Division is responsible in assisting in the safe, balanced, efficient, visually appealing and economi cally 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. P lanning 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. 2025 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 2023 – 92.0% (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 2019 2020 2021 2022 2023 2024* Rezoning Applications 3 5 2 1 0 3 Planned Development District Applications 10 11 15 8 7 8 Conditional Use Permit Applications 3 4 3 6 8 4 Certified Survey Map Applications 3 4 8 4 8 7 Subdivision Plat Applications 6 4 6 4 5 4 Official Map Amendment Applications 1 1 1 0 1 1 Extraterritorial Review Applications 9 14 9 6 4 3 Site Plan Applications 10 9 8 17 21 9 *Numbers through 9/30/2024 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $1,660 Increase in Travel & Mileage for both the Director of Community Development and Assistant Planner/Zoning Administrator to attend the National American Planning Association Conference in Denver, Colorado. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PLANNING & ZONING Salaries & Wages 21,584 22,020 23,558 15,403 23,558 24,914 Employee Benefits 5,671 8,119 7,319 5,806 8,819 13,229 Contracted Services 34,576 7,514 8,969 10,939 10,939 10,029 Utilities 917 676 950 331 400 400 Operating Supplies 354 2,079 500 266 500 300 Memberships/Travel/Training 2,490 1,321 4,595 1,964 4,470 6,319 VOM Charges 669 1,794 1,084 1,000 1,084 937 Subtotal $ 66,260 $ 43,524 $ 46,975 $ 35,708 $ 49,770 $ 56,128 Village of Bellevue - Operating Budget 2025 Page 5.27 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. 2025 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 2023 – 96.3% (Initiative Met) 02 Number of Businesses Contacted Regarding a BRE Visit Contact at least 50 per year Total Number 2024: 332 Contacts PERFORMANCE MEASURES 2019 2020 2021 2022 2023 2024* Total Number of Village TID’s 2 2 2 2 2 2 Number of TID Territory Amendments 0 1 0 1 0 0 BRE Visits/Contacts 110 332 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • +$2,500 Increase in Wages for Community and Economic Development Intern – The Village Board approved an increase in wages for the 2024 budget for the Community & Economic Development Intern. Staff makes a request to the Bellevue Business and professional Association every year to commit $1,250. In 2024, the Village Administrator was able to secure a WCMA Grant for the Intern of $2,500. The $ 7,500 at $18/hr. will allow for approximately 416 hours or a little over 10 weeks of employment at 40 hours/week. The additional funding from BBPA of $1,205 would allow for an additional 70 hours for another 2 weeks. Most interns don’t work 40 hours s o this would likely allow for a more appealing summer internship period. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ECONOMIC DEVELOPMENT Salaries & Wages 7,898 10,599 13,625 9,894 13,625 16,729 Employee Benefits 1,769 2,178 2,603 1,908 2,603 2,209 Operating Supplies 3,409 3,850 4,030 3,444 4,030 4,030 Memberships/Travel/Training - 39 - - - - VOM Charges 278 321 370 370 370 391 Subtotal $ 13,354 $ 16,987 $ 20,628 $ 15,616 $ 20,628 $ 23,359 Village of Bellevue - Operating Budget 2025 Page 5.28 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 form 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. 2025 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 2019 2020 2021 2022 2023 2024* Keep annual expenses within adopted budget 15% 19% -10% 5% 20% NA SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $4,830 increase in replacement of GPS survey-grade data collector unit. The cost is split 25% GIS, 25% Water, 25% Storm, and 25% Sewer. • + $1,107 increase in replacement of the GPS mapping-grade data collector with a cellphone that will work with the ArcGIS field map platform. The cost is split 25% GIS, 25% Water, 25% Storm, and 25% Sewer. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GIS Salaries & Wages 13,707 13,518 15,217 10,333 15,217 15,351 Employee Benefits 2,807 2,445 2,838 1,416 2,838 2,979 Software Support 5,319 4,681 8,275 6,703 8,275 7,946 Telephone/Cellphone 790 628 1,620 273 1,620 1,620 Contracted Services 75 3,154 7 - 7 10 Operating Supplies 437 278 3,535 12 300 600 Memberships/Travel/Training 2,460 2,440 3,250 4,143 3,250 2,565 Capital Equipment 260 - 925 1,779 1,779 1,859 Subtotal $ 25,855 $ 27,145 $ 35,667 $ 24,659 $ 33,286 $ 32,931 COMMUNITY DEVELOPMENT: GRAND TOTAL 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GRAND TOTAL $ 281,128 $ 297,584 $ 315,065 $ 223,263 $ 320,274 $ 380,853 Village of Bellevue - Operating Budget 2025 Page 5.29 FISCAL YEAR 2025 Other Financial Uses 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 parallel village Funds. The funding is typically tied to capital purchases or projects that are viewed as non-recurring. This fund by and large increases or decreases based upon annual needs of parallel Funds. SIGNIFICANT EXPENDITURE & PROGRAM CHANGES The following are planned transfers from the General Fund: • $15,000 to the IT Fund for document digitizing. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER FINANCIAL USES Transfer to Sanitation - - - - - - Transfer to Debt Service - - - - - - Transfer to IT Fund 69,750 35,000 43,442 43,442 43,442 15,000 Transfer to Capital 45,424 - 113,334 113,334 113,334 - Total $ 115,174 $ 35,000 $ 156,776 $ 156,776 $ 156,776 $ 15,000 Village of Bellevue - Operating Budget 2025 Page 5.30 2025 FISCAL YEAR SANITATION FUND 6.0 Sanitation provides for the collection of refuse and recyclingthrough contracted services. The Village operates a licensedcompost site for Village resident disposal of brush and yardwaste. The material is recycled into compost and mulch andreused by residents and in our park system. FISCAL YEAR 2025 Sanitation 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 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OPERATING REVENUE Garbage Revenue - Curbside Pickup 474,395 554,718 481,500 440,438 529,000 629,329 Recycling Revenue - Curbside Pickup 133,340 163,170 146,000 143,712 172,821 205,799 Forfeited Discounts 4,569 4,597 2,400 2,203 2,773 2,400 Subtotal $ 612,303 $ 722,485 $ 629,900 $ 586,353 $ 704,594 $ 837,528 OTHER REVENUES Recycling Grant 42,124 42,132 42,132 46,410 46,410 46,410 Yard Waste Disposal Permits 7,680 7,680 7,680 7,680 7,680 7,680 Sale of Recyclables 45,343 - 45,000 9,553 14,330 14,330 Admin Fee - Recovery 151,548 89,388 151,000 - 151,000 151,000 Subtotal $ 246,694 $ 139,199 $ 245,812 $ 63,644 $ 219,420 $ 219,420 TOTAL REVENUES $ 858,998 $ 861,685 $ 875,712 $ 649,997 $ 924,014 $ 1,056,948 Village of Bellevue - Operating Budget 2025 Page 6.1 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • No significant increases in revenue or expenses beyond typical inflationary adjustments. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET GARBAGE Contracted Services 483,484 514,102 505,264 310,590 505,264 535,476 Subtotal $ 483,484 $ 514,102 $ 505,264 $ 310,590 $ 505,264 $ 535,476 RECYCLING Salaries 16,381 20,042 20,281 14,524 20,281 21,357 Wages 40,638 30,075 49,073 17,663 35,300 58,007 FICA Payroll Taxes 4,262 3,696 5,306 2,407 5,306 6,071 Pension Benefits 3,657 3,268 4,785 2,135 4,785 5,516 Employee Benefits 10,124 8,480 21,424 4,708 7,062 12,672 Contracted Services 226,049 242,402 222,798 141,935 222,798 226,155 Bank Fees 3,084 2,517 3,000 1,458 2,187 3,000 Operating Supplies 521 225 1,100 256 1,105 1,299 Bad Debt Expense - - - - - - Insurance 5,009 5,523 6,076 5,108 7,138 6,384 VOM Charges 20,935 24,075 27,686 27,686 27,686 31,839 Subtotal $ 330,661 $ 340,302 $ 361,529 $ 217,878 $ 333,648 $ 372,300 COMPOST SITE Compost - Operating Supplies 10,583 8,345 31,500 1,332 31,500 34,000 Compost - Rents & Leases 12,000 12,000 12,000 - 12,000 12,000 Subtotal $ 22,583 $ 20,345 $ 43,500 $ 1,332 $ 43,500 $ 46,000 TOTAL EXPENDITURES $ 836,727 $ 874,749 $ 910,293 $ 529,800 $ 882,412 $ 953,776 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 22,270 $ (13,064) $ (34,581) $ 120,196 $ 41,603 $ 103,172 EXPENDITURES FUND BALANCE, JANUARY 1 $ 99,424 $ 121,694 $ 108,630 $ 108,630 $ 108,630 $ 150,232 FUND BALANCE, DECEMBER 31 $ 121,694 $ 108,630 $ 74,049 $ 228,826 $ 150,232 $ 253,405 Village of Bellevue - Operating Budget 2025 Page 6.2 2025 FISCAL YEAR DEBT SERVICE FUNDS 7.0 To ensure payments on long term debt owed by the Village.General obligation debt is backed by a tax levy and is subjectto the provision limiting the Village’s total general obligationborrowing to 5% of its equalized property valuation. FISCAL YEAR 2025 Debt Services DEBT SERVICE DEPARTMENT GOAL To ensure payments on long-term debt owed by the Village. General obligation debt is backed by a 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 $1,334,957.00 for 2025 which is an increase of $210,769. from the previous year. Borrowing o f $ 5,852,436 for the following projects is planned for 2025: • Willow Road Urbanization - Huron Road to Erie Road • Sal Street & Industrial Drive Reconstruction • Huron Road Reconstruction • Ontario Road Reconstruction • Skyview Street Reconditioning • 2025 Village Street Resurfacing Program • Sanitary Lining Project • Sanitary Sewer Interceptor (London Road-Servant Way) • Sanitary Sewer Extension (P.O.P. Ch. to Erie Rd.) • Fire Lane Pond Revisions RECEIPTS 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET DEBT SERVICE REVENUES General Property Taxes 899,202 757,033 1,124,188 1,124,188 1,124,188 1,334,957 Football Stadium Tax 169 4,937 - - - - Wheel Tax - - - - - - Special Assessment Principal 350,338 1,036,606 469,000 50,165 264,798 264,798 Special Assessment Interest 44,408 76,110 20,000 56,336 107,890 81,368 Transfers from General Fund - - - - - - Transfer - Capital Projects - - - - - - Transfer - Fire Impact Fees - - - - - - Transfer - Police Impact Fees - - - - - - Transfer - Water Utility 44,043 45,364 46,725 - 46,725 48,127 Transfer - Sewer Utility 44,043 45,364 46,725 - 46,725 48,127 Transfer - Storm Utility 44,043 45,364 46,725 - 46,725 48,127 Rent - Compost Site 12,000 12,000 12,000 - 12,000 12,000 Debt Proceeds - - 296,273 - - - Debt Premium - 395,750 - 412,865 412,865 - Fund Balance Applied - - - - - - Total $ 1,438,247 $ 2,418,527 $ 2,061,636 $ 1,643,554 $ 2,061,916 $ 1,837,503 Village of Bellevue - Operating Budget 2025 Page 7.1 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET DEBT SERVICE EXPENDITURES Principal Payments 1,525,000 1,070,000 1,615,000 1,615,000 1,615,000 1,565,000 Interest & Fiscal Charges 252,797 181,495 448,041 501,246 501,246 604,381 Total $ 1,777,797 $ 1,251,495 $ 2,063,041 $ 2,116,246 $ 2,116,246 $ 2,169,381 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ (339,550) $ 1,167,032 $ (1,405) $ (472,692) $ (54,331) $ (331,877.80) EXPENDITURES FUND BALANCE, JANUARY 1 $ 1,310,753 $ 971,203 $ 2,138,236 $ 2,138,236 $ 2,138,236 $ 2,083,905 FUND BALANCE, DECEMBER 31 $ 971,203 $ 2,138,236 $ 2,136,831 $ 1,665,543 $ 2,083,905 $ 1,752,027 Village of Bellevue - Operating Budget 2025 Page 7.2 GENERAL OBLIGATION DEBT The following schedule is a list of debt payments for the 2024 budget year. Total outstanding indebtedness as of December 31, 2024. DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2024 2025 2025 2025 TOTAL 12/31/2025 VILLAGE 2017B GO NOTES 795,000 260,000 17,698 277,698 535,000 2019B GO NOTES 1,435,000 265,000 43,200 308,200 1,170,000 2021A GO BONDS 2,405,000 515,000 58,890 573,890 1,890,000 2023A GO BONDS 4,745,000 525,000 91,698 616,698 4,220,000 2024A GO NOTES 5,875,000 - - - 5,875,000 VILLAGE TOTAL $ 15,255,000 $ 1,565,000 $ 211,485 $ 1,776,485 $ 13,690,000 TID #1 2013C GO BONDS 2,670,000 225,000 84,849 309,849 2,445,000 2015A GO BONDS 1,390,000 135,000 32,330 167,330 1,255,000 2022A GO BONDS 4,720,000 245,000 143,238 388,238 4,475,000 TID #1 TOTAL $ 8,780,000 $ 605,000 $ 260,416 $ 865,416 $ 8,175,000 TID #2 2021A GO BONDS 835,000 65,000 16,930 81,930 770,000 TID #2 TOTAL $ 835,000 $ 65,000 $ 16,930 $ 81,930 $ 770,000 WATER UTILITY 2012B GO BONDS 695,000 80,000 19,388 99, 388 615,000 2015A GO BONDS 640,000 65,000 14,826 79, 826 575,000 2017A GO BONDS 550,000 35,000 17,436 52,436 515,000 2019A GO BONDS 1,890,000 100,000 55,200 155,200 1,790,000 2021A GO BONDS 655,000 30,000 13,225 43,225 625,000 2023A GO BONDS 3,010,000 60,000 66,069 126,069 2,950,000 WATER TOTAL $ 6,105,000 $ 370,000 $ 186,144 $ 556,144 $ 7,070,000 SEWER UTILITY 2017A GO BONDS 775,000 50,000 24,538 74,538 725,000 2019A GO BONDS 175,000 35,000 4,725 39,725 140,000 2021A GO BONDS 2,020,000 100,000 40,710 140,710 1,920,000 2023A GO BONDS 170,000 5,000 6,700 11,700 165,000 SEWER TOTAL $ 3,140,000 $ 190,000 $ 76,673 $ 266,673 $ 2,950,000 STORMWATER UTILITY 2012B GO BONDS 710,000 80,000 19,830 99,830 630,000 2023A GO BONDS 560,000 20,000 22,063 42,063 540,000 STORMWATER TOTAL $ 1,270,000 $ 100,000 $ 41,893 $ 141,893 $ 1,170,000 TOTAL LONG-TERM DEBT $ 35,385,000 $ 2,895,000 $ 793,541 $ 3,688,541 $ 33,825,000 Village of Bellevue - Operating Budget 2025 Page 7.3 PRINCIPAL & INTEREST PAYMENTS PER YEAR Annual principal and interest maturities of the outstanding general obligation debt of $38,214,274 on December 31, 2023 are detailed below: YEAR ENDED DECEMBER 31 VILLAGE YEAR ENDED DECEMBER 31 TID #1 PRINCIPAL INTEREST TOTAL PRINCIPAL INTEREST TOTAL 2025 1,565,000 211,485 1,776,485 2025 605,000 260,416 865,416 2026 1,525,000 455,153 1,980,153 2026 700,000 242,788 942,788 2027 1,590,000 466,228 2,056,228 2027 740,000 222,714 962,714 2028 1,440,000 409,340 1,849,340 2028 810,000 200,493 1,010,493 2029 1,440,000 352,340 1,792,340 2029 850,000 176,063 1,026,063 2030 975,000 305,340 1,280,340 2030 1,115,000 146,296 1,261,296 2031 1,010,000 268,058 1,278,058 2031 1,225,000 109,710 1,334,710 2032 835,000 231,425 1,066,425 2032 1,290,000 69,165 1,359,165 2033 880,000 194,500 1,074,500 2033 1,445,000 24,050 1,469,050 2034 285,000 168,425 453,425 2034 0 2035 300,000 153,800 453,800 2035 0 2036 315,000 138,425 453,425 2036 0 2037 330,000 122,300 452,300 2037 0 2038 345,000 105,425 450,425 2038 0 2039 365,000 89,500 454,500 2039 0 2040 380,000 74,600 454,600 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 $ 15,255,000 $ 3,883,643 $ 19,138,643 TOTALS $ 8,780,000 $ 1,451,695 $ 10,231,695 Village of Bellevue - Operating Budget 2025 Page 7.4 YEAR ENDED DECEMBER 31 TID #2 YEAR ENDED DECEMBER 31 WATER UTILITY PRINCIPAL INTEREST TOTAL PRINCIPAL INTEREST TOTAL 2025 65,000 16,930 81,930 2025 370,000 186,144 556,144 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 $ 835,000 $ 85,093 $ 920,093 TOTALS $ 6,105,000 $ 1,566,057 $ 7,671,057 YEAR ENDED DECEMBER 31 STORMWATER UTILITY YEAR ENDED DECEMBER 31 SEWER UTILITY PRINCIPAL INTEREST TOTAL PRINCIPAL INTEREST TOTAL 2025 100,000 41,893 141,893 2025 190,000 76,673 266,673 2026 105,000 38,789 143,789 2026 190,000 71,035 261,035 2027 105,000 35,430 140,430 2027 200,000 65,085 265,085 2028 115,000 31,805 146,805 2028 205,000 58,935 263,935 2029 110,000 28,180 138,180 2029 205,000 52,735 257,735 2030 115,000 24,555 139,555 2030 180,000 47,460 227,460 2031 120,000 20,709 140,709 2031 185,000 43,438 228,438 2032 125,000 16,638 141,638 2032 185,000 39,685 224,685 2033 30,000 13,963 43,963 2033 190,000 35,690 225,690 2034 30,000 12,763 42,763 2034 195,000 31,363 226,363 2035 30,000 11,563 41,563 2035 200,000 26,769 226,769 2036 30,000 10,363 40,363 2036 205,000 21,650 226,650 2037 30,000 9,163 39,163 2037 210,000 16,031 226,031 2038 35,000 7,972 42,972 2038 140,000 11,706 151,706 2039 35,000 6,791 41,791 2039 140,000 8,769 148,769 2040 35,000 5,500 40,500 2040 145,000 5,750 150,750 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 $ 1,270,000 $ 323,277 $ 1,593,277 TOTALS $ 3,140,000 $ 616,474 $ 3,756,474 Village of Bellevue - Operating Budget 2025 Page 7.5 YEAR ENDED DECEMBER 31 TOTALS ALL GO DEBT PRINCIPAL INTEREST TOTAL 2025 2,895,000 793,541 3,688,541 2026 2,970,000 997,447 3,967,447 2027 3,100,000 964,908 4,064,908 2028 3,055,000 861,299 3,916,299 2029 3,100,000 755,099 3,855,099 2030 2,890,000 654,642 3,544,642 2031 3,055,000 558,641 3,613,641 2032 2,975,000 459,101 3,434,101 2033 3,005,000 356,494 3,361,494 2034 895,000 289,032 1,184,032 2035 930,000 257,501 1,187,501 2036 875,000 224,769 1,099,769 2037 900,000 191,075 1,091,075 2038 810,000 158,934 968,934 2039 845,000 130,007 975,007 2040 715,000 103,600 818,600 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 $ 35,385,000 $ 7,926,239 $ 43,311,239 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: 2021 2022 2023 2024 Equalized Value 1,618,251,000 1,815,532,400 2,113,602,900 2,253,568,500 Debt Limit (5% of Equalized Value) 80,912,550 90,776,620 105,680,145 112,678,425 General Obligation Debt 24,254,000 26,460,000 32,365,000 34,940,000 Less: Amount in Debt Service Sinking Fund * (982,626) (1,072,899) (1,063,718) (2,083,905) Net General Obligation Debt 23,152,374 25,387,101 31,301,282 32,856,095 Legal Debt Margin 57,760,176 65,389,519 74,378,863 79,822,330 Ratio of net general obligation debt to debt limit 28.6% 28.0% 29.6% 29.2% *Note: Estimated amounts used for the amount in Debt Service Sinking Fund at December 31, 2024. Village of Bellevue - Operating Budget 2025 Page 7.6 2025 FISCAL YEAR CAPITAL PROJECT FUND 8.0 This sections includes information on the following: General I.T. TID #1 TID #2 FISCAL YEAR 2025 General 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 issue 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. Capital 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 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET REVENUES - CAPITAL PROJECTS Tax Levy - 62,500 - - - - Special Assessment Revenues - Moski Corp 81,770 176,228 - 42,797 - - LRIP Funds - - 2,396,800 - 480,641 376,873 Wheel Tax 229,319 221,508 242,000 162,539 265,179 140,179 Federal Grants - - - - - - Interest - Bank Accounts 20,912 182,735 50,000 34,389 51,582 50,000 Bridge Aids - - - - - - Dog Park Fees - - - - - - Donations/Contributions - - 3,080 - - - Miscellaneous Revenues - - - - - - Due From Other Municipality - - - - - - Debt Premium - 43,916 - - - - Debt Proceeds - 5,365,000 2,179,079 5,875,000 5,875,000 4,770,754 Buildings & Grounds Reserve Fund - - 273,588 113,334 273,588 - Transfer from Park Impact - - 30,000 30,000 30,000 272,172 Total $ 332,001 $6,051,887 $5,174,547 $6,258,059 $ 6,975,990 $ 5,609,978 Village of Bellevue - Operating Budget 2025 Page 8.1 SIGNIFICANT REVENUE, EXPENDITURE, STAFFING & PROGRAM CHANGES The 2025 capital projects expenditures included in the Capital Projects Fund are listed below, along with a partial list of funding sources: BUILDINGS & GROUNDS PROJECT DESCRIPTION PROJECT # PRIORITY 2025 2026 2027 2028 2029 TOTAL Buildings & Grounds Public Works Facility (Formerly PW13) BG04 3 750,000 750,000 TOTAL $ - $ - $ - $ - $750,000 $ 750,000 BUILDINGS & GROUNDS TOTAL $ - $ - $ - $ - $750,000 $ 750,000 PARKS, REC & FORESTRY PROJECT DESCRIPTION PROJECT # PRIORITY 2025 2026 2027 2028 2029 TOTAL Buildings Josten North East Restrooms/Pavilion LS19 4 433,036 433,036 TOTAL $ - $433,036 $ - $ - $ - $ 433,036 Parks (New/Update) Bethel Multipurpose Sport Field & Pavilion PRF22 4 200,000 200,000 Bedford Heights Park Shelter PRF39 5 40,000 40,000 Veteran's Mem. Park Design/Construction PRF40 5 90,000 90,000 TOTAL $200,000 $ - $ - $ 40,000 $ 90,000 $ 330,000 Parks Equipment Self Service Kayak Rental Kiosk PRF38 5 18,000 18,000 TOTAL $ - $ 18,000 $ - $ - $ - $ 18,000 Parks Improvements ADA Trail & Lighting at Josten Park LS03 5 325,450 325,450 Baseball Field Mix Addition at Josten PRF37 3 13,800 13,800 East River Trail Boardwalk Replacement PRF41 n/a 252,000 252,000 TOTAL $ - $ 13,800 $ - $325,450 $252,000 $ 591,250 Trails Ontario - Huron Pedestrian Trail PRF34 5 72,172 7,800 513,667 593,639 TOTAL $ 72,172 $ 7,800 $513,667 $ - $ - $ 593,639 PARKS, REC & FORESTRY TOTAL $272,172 $472,636 $513,667 $365,450 $342,000 $1,965,925 Village of Bellevue - Operating Budget 2025 Page 8.2 PUBLIC WORKS PROJECT DESCRIPTION PROJECT # PRIORITY 2025 2026 2027 2028 2029 TOTAL Sidewalk Construction Sidewalk Construction - Manitowoc Rd. PW24-02 4 12,330 225,472 237,802 TOTAL $ - $ - $ 12,330 $225,472 $ - $ 237,802 Street Construction Willow Rd Urbanization-Huron to Erie PW19-03 3 175,480 3,208,730 3,384,210 Sal St & Industrial Dr Reconstruction PW23-02 3 3,251,934 3,251,934 Bower Creek Urbanization PW23-03 3 509,020 2,926,865 3,435,885 Hoffman Road Reconstruction PW23-04 2 251,260 1,865,911 2,117,171 Ontario Road Reconstruction PW23-05 2 168,660 1,020,799 1,189,459 Skyview Street Recondition PW23-06 3 669,120 669,120 Manitowoc Road (Verlin-Manitowoc Ct) PW24-01 3 22,218 390,742 412,960 TOTAL $4,516,454 $2,886,710 $3,739,968 $390,742 $2,926,865 $14,460,739 Street Resurfacing Village Street Resurfacing Program 2025 PW20-04 3 1,536,003 1,536,003 Village Street Resurfacing Program 2027 PW20-08 3 181,490 3,316,878 3,498,368 Village Street Resurfacing Program 2029 PW24-03 3 200,000 3,712,000 3,912,000 TOTAL $1,536,003 $ 181,490 $3,316,878 $200,000 $3,712,000 $ 8,946,371 PUBLIC WORKS TOTAL $6,052,457 $3,068,200 $7,069,176 $816,214 $6,638,865 $23,644,912 LEGAL DEBT MARGIN Wisconsin State Statutes implemented a debt cap ceiling of no greater than 5.0% of equalized value at any point in time. The below debt fitness test continues to show that the Village remains in good standing with a very low debt limit ratio of 29.6%. 2021 2022 2023 2024 Equalize d Value 1,618,251,000 1,815,532,400 2,113,602,900 2,253,568,500 Debt Limit (5% of Equalized Value) 80,912,550 90,776,620 105,680,145 112,678,425 General Obligation Debt 24,254,000 26,460,000 32,365,000 35,385,000 Less: Amount in Debt Service Sinking Fund * (982,626) (1,072,899) (1,063,718) (2,083,905) Net General Obligation Debt 23,152,374 25,387,101 31,301,282 33,301,095 Legal Debt Margin 57,760,176 65,389,519 74,378,863 79,377,330 Ratio of net general obligation debt to debt limit 28.6% 28.0% 29.6% 29.6% *Note: Estimated amounts used for the amount in Debt Service Sinking Fund at December 31, 2024. Village of Bellevue - Operating Budget 2025 Page 8.3 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXPENDITURES - CAPITAL OUTLAY GENERAL GOVERNMENT Building Maintenance 12,637 Village Hall Expansion 36,993 147,454 273,588 161,226 3,715,000 2,358,988 Subtotal $ 36,993 $ 160,090 $ 273,588 $ 161,226 $ 3,715,000 $ 2,358,988 PUBLIC WORKS Public Works Equipment 8,430 Road Reconstruction: Allouez Avenue 42,907 91,506 3,261,000 219,210 455,223 Willow Road 175,480 Willow Grove 2nd 213,984 Sal St & Industrial Dr. Reconstruction 396,452 124,928 396,452 3,251,934 Hoffman Road 2026 65,290 118,119 148,119 221,260 Ontario Road 2023 53,914 Ontario Road 2026 54,549 85,000 138,660 Skyview Street Reconstruction 38,080 7,611 38,080 669,120 Guns Street 3,991 653 208 Manitowoc Road 73,472 128,527 Steffens Court 66,115 Verlin Road 37,777 1,107,634 961,281 961,281 Village 2023 Street Resurfacing 1,528,567 130 Village 2025 Street Resurfacing 204,288 32,535 100,000 1,536,003 Annual Sidewalk 10,316 735,807 Subtotal $ 419,215 $ 2,642,040 $ 5,007,454 $ 1,518,571 $ 2,184,155 $ 5,992,457 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PARKS Park Improvements 18,334 6,561 6,561 DeBroux Park Courts 11,141 205,000 Josten Park 73,044 Dog Park 15,454 E River Trail 5,348 21,665 198,510 862 250,000 Bethel Park Multi-Purpose Park 200,000 Ontario-Huron Pedestrian Trail 72,172 Subtotal $ 112,180 $ 32,807 $ 403,510 $ 7,423 $ 526,561 $ 272,172 MISCELLANEOUS Note Issuance Costs 92,258 74,600 74,600 75,000 Subtotal $ - $ 92,258 $ - $ 74,600 $ 74,600 $ 75,000 TOTAL CAPITAL OUTLAY $ 568,389 $ 2,927,195 $ 5,684,552 $ 1,761,820 $ 6,500,316 $ 8,698,617 Village of Bellevue - Operating Budget 2025 Page 8.4 2022 2023 2024 2025 BUDGET ACTUAL AUDITED ACTUAL AUDITED BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ (190,622) $ 3,117,262 $ (510,005) $4,496,239 $ 475,674 $ (3,088,639) EXPENDITURES FUND BALANCE, JANUARY 1 $ 1,050,873 $ 860,251 $ 3,977,513 $3,977,513 $ 3,977,513 $ 4,453,187 FUND BALANCE, DECEMBER 31 $ 860,251 $ 3,977,513 $ 3,467,508 $8,473,752 $ 4,453,187 $ 1,364,548 GENERAL OBLIGATION DEBT The following schedule is a list of debt payments for the 2025 budget year: DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2024 2025 2025 2025 TOTAL 12/31/2025 VILLAGE 2017B GO NOTES 795,000 260,000 17,698 277,698 535,000 2019B GO NOTES 1,435,000 265,000 43,200 308,200 1,170,000 2021A GO BONDS 2,405,000 515,000 58,890 573,890 1,890,000 2023A GO BONDS 4,745,000 525,000 91,698 616,698 4,220,000 2024A GO NOTES 5,875,000 - - - 5,875,000 VILLAGE TOTAL $ 15,255,000 $ 1,565,000 $ 211,485 $ 1,776,485 $ 13,690,000 PRINCIPAL & INTEREST PAYMENTS BY YEAR Annual principal and interest maturities of the outstanding general obligation debt: YEAR ENDED DECEMBER 31 VILLAGE PRINCIPAL INTEREST TOTAL 2025 1,565,000 211,485 1,776,485 2026 1,525,000 455,153 1,980,153 2027 1,590,000 466,228 2,056,228 2028 1,440,000 409,340 1,849,340 2029 1,440,000 352,340 1,792,340 2030 975,000 305,340 1,280,340 2031 1,010,000 268,058 1,278,058 2032 835,000 231,425 1,066,425 2033 880,000 194,500 1,074,500 2034 285,000 168,425 453,425 2035 300,000 153,800 453,800 2036 315,000 138,425 453,425 2037 330,000 122,300 452,300 2038 345,000 105,425 450,425 2039 365,000 89,500 454,500 2040 380,000 74,600 454,600 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 $ 15,255,000 $ 3,883,643 $ 19,138,643 Village of Bellevue - Operating Budget 2025 Page 8.5 FISCAL YEAR 2025 I.T. 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 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET CAPITAL - IT REVENUES Transfer from General Fund 69,750 35,000 43,442 43,442 43,442 28,000 Total $ 69,750 $ 35,000 $ 43,442 $ 43,442 $ 43,442 $ 28,000 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES The 2025 capital project expenditures included in the Capital Projects Fund - IT are listed below. • - $15,442 decrease in requested transfer from General to IT Fund. INFORMATION TECHNOLOGY PROJECT DESCRIPTION PROJECT # PRIORITY 2025 2026 2027 2028 2029 TOTAL IT Equipment Document Digitizing IT36 3 20,000 20,000 20,000 20,000 80,000 Park Building Wireless Network IT43 3 20,000 20,000 Global Positioning System IT46 3 35,000 35,000 SvSAN Server Host Replacements IT47 1 45,000 90,000 135,000 Firewall Replacement and Redundancy IT48 2 30,000 30,000 Large Format Plotter IT51 3 8,000 8,000 Upgrade Existing Village Wide Surveillance System IT52 3 30,000 30,000 Backup Server Systems (D2D2x) IT53 2 45,000 45,000 Phone System Replacement IT54 2 50,000 50,000 TOTAL $ 28,000 $ 50,000 $ 150,000 $ 110,000 $ 95,000 $ 433,000 Software Budget Performance Planning Software IT27 4 35,000 35,000 Village Website Upgrade IT45 1 55,000 55,000 Document Management System IT5 4 75,000 75,000 TOTAL $ 35,000 $ 55,000 $ - $ - $ 75,000 $ 165,000 INFORMATION TECHNOLOGY TOTAL $ 63,000 $ 105,000 $ 150,000 $ 110,000 $ 170,000 $ 598,000 Village of Bellevue - Operating Budget 2025 Page 8.6 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET CAPITAL - IT EXPENDITURES Capital Equipment 38,193 73,049 48,000 19,582 38,000 28,000 Total $ 38,193 $ 73,049 $ 48,000 $ 19,582 $ 38,000 $ 28,000 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 31,557 $ (38,049) $ (4,558) $ 23,860 $ 5,442 $ - EXPENDITURES FUND BALANCE, JANUARY 1 $ 30,631 $ 62,188 $ 24,138 $ 24,138 $ 24,138 $ 29,580 FUND BALANCE, DECEMBER 31 $ 62,188 $ 24,138 $ 19,580 $ 47,998 $ 29,580 $ 29,580 Village of Bellevue - Operating Budget 2025 Page 8.7 FISCAL YEAR 2025 TID #1 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 • + $527,658 increase in revenues over 2024 budget (+ $302,644 increase over 2024 projected year-end). • Two capital projects are planned for 2025. TID #1-002 is related to ongoing beautification and place making while TID #1-003 is tied to an intersection analysis at Landmark Boulevard and Costco Way. TID #1 PROJECT DESCRIPTION PROJECT # PRIORITY 2025 2026 2027 2028 2029 TOTAL TIF Misc. Projects TID #1-002 4 60,000 60,000 Landmark Blvd/Coscto Way Intersection Analysis TID #1-003 2 25,000 25,000 TOTAL $ 85,000 $ - $ - $ - $ - $ 85,000 RECEIPTS 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TID #1 REVENUES Property Taxes 446,433 458,358 458,358 644,043 644,043 920,433 Sp. Assessment Revenues 78,225 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 57,813 57,813 57,813 90,396 Other State Payments - - - - - - Interest Income 48,584 69,724 25,000 42,885 64,328 58,000 Interest Special Assessments 5,263 1,311 - - - - Due from Other Municipalities 70,348 70,348 70,348 70,348 70,348 70,348 Debt Proceeds 4,830,958 - - - - - Total $ 5,543,149 $ 691,622 $ 617,044 $ 820,615 $ 842,057 $ 1,144,702 Village of Bellevue - Operating Budget 2025 Page 8.8 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TID #1 EXPENDITURES Street Outlay 2,124,515 1,175,696 - 146,381 - - Admin Salaries 22,037 24,000 24,975 16,645 24,975 29,301 FICA 1,690 1,807 1,911 1,265 1,911 2,241 Pension Benefits 1,390 1,505 1,656 1,068 1,656 1,794 Employee Benefits 2,223 2,041 4,177 745 2,000 2,317 Audit & Accounting 390 364 364 527 364 501 Engineering Fees 5,100 500 26,000 - 2,500 2,500 Finance Consultants 380 1,212 380 - 380 1,380 Bank Fees 135 240 150 1,217 150 - Legal Notices 142 30 50 - 50 50 Publication, Subscriptions, Dues 180 - 180 - - - Marketing/Travel/Mileage 1,392 - 60,000 2,941 60,000 55,055 Application/Amend Fees 1,150 150 150 - 150 150 Water TIF #1 656,201 - - - - - Stormwater TIF #1 657,723 - - - - - Sewer TIF #1 475,846 - - - - - Principal on Debt 315,000 325,000 450,000 450,000 450,000 605,000 Interest on Debt 140,104 303,061 273,973 273,973 273,973 260,416 Debt Issuance Costs 71,450 - - - - - Transfer to Stormwater - - - - - - Total $ 4,477,198 $ 1,835,607 $ 846,466 $ 894,761 $ 818,109 $ 961,705 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 1,065,951 $ (1,143,985) $ (229,422) $ (74,147) $ 23,948 $ 182,997 EXPENDITURES FUND BALANCE, JANUARY 1 $ 620,552 $ 1,686,503 $ 542,518 $ 542,518 $ 542,518 $ 566,466 FUND BALANCE, DECEMBER 31 $ 1,686,503 $ 542,518 $ 313,096 $ 468,371 $ 566,466 $ 749,463 Village of Bellevue - Operating Budget 2025 Page 8.9 GENERAL OBLIGATION DEBT The following schedule is a list of debt payments for the 2025 budget year: DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2024 2025 2025 2025 TOTAL 12/31/2025 TID #1 2013C GO BONDS 2,670,000 225,000 84,849 309,849 2,445,000 2015A GO BONDS 1,390,000 135,000 32,330 167,330 1,255,000 2022A GO BONDS 4,720,000 245,000 143,238 388,238 4,475,000 TID #1 TOTAL $ 8,780,000 $ 605,000 $ 260,416 $ 865,416 $ 8,175,000 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 2025 605,000 260,416 865,416 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 $ 8,780,000 $ 1,451,695 $ 10,231,695 Village of Bellevue - Operating Budget 2025 Page 8.10 FISCAL YEAR 2025 TID #2 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 • + $652,750 increase to future funding for a 2026/2027 Capital Improvement Plan project. TID #2-002 is a sewer extension project that will help support future growth along the Huron Road corridor. There is no impact to 2025 budget items. TID #2 PROJECT DESCRIPTION PROJECT # PRIORITY 2025 2026 2027 2028 2029 TOTAL Deep Sewer Extension - Egan Ln. TID #2-002 4 39,000 613,750 652,750 TOTAL $ - $ 39,000 $ 613,750 $ - $ - $ 652,750 RECEIPTS 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TID #2 REVENUES Property Taxes 641,276 666,631 666,631 920,923 920,923 1,092,670 State Exempt Computer Aid - - - - - - Interest Income 797 5,804 5,000 3,728 5,592 5,000 Debt Proceeds - - - - - - Total $ 642,072 $ 672,435 $ 671,631 $ 924,651 $ 926,515 $ 1,097,670 Village of Bellevue - Operating Budget 2025 Page 8.11 Required Resources 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TID #2 EXPENDITURES Admin Salaries 22,162 24,000 24,975 16,645 24,975 29,301 Payroll Taxes 1,674 1,823 1,911 1,265 1,191 2,241 Retirement Contributions 1,377 1,519 1,656 1,068 1,656 1,794 Employee Benefits 2,098 2,035 4,177 745 2,000 2,317 Legal Fees - - 2,500 - - - Audit & Accounting 390 364 364 527 354 501 Bank Fees 100 100 100 100 100 100 Engineering Fees - 23,028 30,000 27,000 30,000 - Finance Consultants 380 118 380 - 380 420 Legal Notices 25 27 50 - 50 50 Marketing/Travel/Mileage - - - - - 55 Application/Amend Fees 150 150 150 - 150 150 Developer Incentives 225,999 517,431 647,881 330,625 424,856 570,000 Principal on Debt 55,000 60,000 65,000 65,000 65,000 65,000 Interest on Debt 29,989 20,755 18,880 18,880 18,880 16,930 Debt Issuance Costs - - - - - - Total $ 339,344 $ 651,352 $ 798,024 $ 461,855 $ 569,592 $ 688,859 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 302,729 $ 21,083 $ (126,393) $ 462,796 $ 356,923 $ 408,811 EXPENDITURES FUND BALANCE, JANUARY 1 $ (31,408) $ 271,321 $ 292,404 $ 292,404 $ 292,404 $ 649,327 FUND BALANCE, DECEMBER 31 $ 271,321 $ 292,404 $ 166,011 $ 755,200 $ 649,327 $ 1,058,138 GENERAL OBLIGATION DEBT The following schedule is a list of debt payments for the 2025 budget year: DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2024 2025 2025 2025 TOTAL 12/31/2025 TID #2 2021A GO BONDS 835,000 65,000 16,930 81,930 770,000 TID #2 TOTAL $ 835,000 $ 65,000 $ 16,930 $ 81,930 $ 770,000 Village of Bellevue - Operating Budget 2025 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 2025 65,000 16,930 81,930 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 $ 835,000 $ 85,093 $ 920,093 Village of Bellevue - Operating Budget 2025 Page 8.13 2025 FISCAL YEAR SPECIAL REVENUEFUNDS 9.0 This sections includes information on the following: Trees Park Impact Fees Fire Impact Fees Police Impact Fees ARPA Fund FISCAL YEAR 2025 Trees 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 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TREE REVENUES Tree Charges 17,183 14,562 17,875 - - 16,500 Transfer from General Fund - - - - - - Total $ 17,183 $ 14,562 $ 17,875 $ - $ - $ 16,500 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TREE EXPENDITURES Annual Tree Planting 18,415 16,677 12,000 20,581 20,581 16,500 Transfer to General Fund - - - - - - Transfer to Capital Projects - - - - - - Total $ 18,415 $ 16,677 $ 12,000 $ 20,581 $ 20,581 $ 16,500 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ (1,232) $ (2,115) $ 5,875 $ (20,581) $ (20,581) $ - EXPENDITURES FUND BALANCE, JANUARY 1 $ 40,799 $ 39,567 $ 37,451 $ 37,451 $ 37,451 $ 16,870 FUND BALANCE, DECEMBER 31 $ 39,567 $ 37,451 $ 43,326 $ 16,870 $ 16,870 $ 16,870 Village of Bellevue - Operating Budget 2025 Page 9.1 FISCAL YEAR 2025 Park Impact Fees 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 • The Village as part of the 2025-2029 CIP, has committed a planned expenditure of $272,172 to fund various design and construction projects including PRF22 for $200,000 and PRF34 for $72,172. Final figures and implementation years are dependent upon 2024 project financials and final project scopes. RECEIPTS 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PARK IMPACT REVENUES Park & Rec Impact Residential 74,815 18,497 25,000 17,450 20,000 75,384 Interest - Bank Accounts 4,390 14,413 5,000 10,342 12,000 8,021 Total $ 79,205 $ 32,910 $ 30,000 $ 27,792 $ 32,000 $ 83,405 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET PARK IMPACT EXPENDITURES Transfer to Capital Projects - - 60,510 3,500 60,510 272,172 Total $ - $ - $ 60,510 $ 3,500 $ 60,510 $ 272,172 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 79,205 $ 32,910 $ (30,510) $ 24,292 $ (28,510) $ (188,767) EXPENDITURES FUND BALANCE, JANUARY 1 $ 222,695 $ 301,900 $ 334,810 $ 334,810 $ 334,810 $ 306,300 FUND BALANCE, DECEMBER 31 $ 301,900 $ 334,810 $ 304,300 $ 359,101 $ 306,300 $ 117,533 Village of Bellevue - Operating Budget 2025 Page 9.2 FISCAL YEAR 2025 Fire Impact Fees 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. This process is expected to continue for future improvements scheduled for 2024/2025 (CIP# BG03). RECEIPTS 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FIRE IMPACT REVENUES Fire Impact - Residential 15,422 13,832 10,000 7,980 10,000 12,236 Fire Impact - Commercial 12,495 7,446 7,500 2,429 4,000 3,500 Interest - Bank Accounts 9 29 - 21 - - Total $ 27,927 $ 21,307 $ 17,500 $ 10,430 $ 14,000 $ 15,736 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FIRE IMPACT EXPENDITURES Fire Station - Debt Service Transfer - - 17,500 - - - Total $ - $ - $ 17,500 $ - $ - $ - 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 27,927 $ 21,307 $ - $ 10,430 $ 14,000 $ 15,736 EXPENDITURES FUND BALANCE, JANUARY 1 $ (32,652) $ (4,725) $ 16,581 $ 16,581 $ 16,581 $ 30,581 FUND BALANCE, DECEMBER 31 $ (4,725) $ 16,581 $ 16,581 $ 27,011 $ 30,581 $ 46,317 Village of Bellevue - Operating Budget 2025 Page 9.3 FISCAL YEAR 2025 Police Impact Fees 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 building was constructed. Police impact fees collected offset a portion of the debt payment for the building. This process is expected to continue for the future building improvements scheduled for 2024/2025 (CIP# BG03). RECEIPTS 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET POLICE IMPACT REVENUES Police Impact - Residential 8,938 8,008 6,500 4,620 6,000 7,084 Police Impact - Commercial 7,556 4,281 4,500 1,388 2,000 1,981 Interest - Bank Accounts 7 22 - 15 - - Total $ 16,501 $ 12,311 $ 11,000 $ 6,024 $ 8,000 $ 9,065 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET POLICE IMPACT EXPENDITURES Police Station - Debt Service - - 11,000 - 5,630 - Total $ - $ - $ 11,000 $ - $ 5,630 $ - 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 16,501 $ 12,311 $ - $ 6,024 $ 2,370 $ 9,065 EXPENDITURES FUND BALANCE, JANUARY 1 $ (34,442) $ (17,941) $ (5,630) $ (5,630) $ (5,630) $ (3,260) FUND BALANCE, DECEMBER 31 $ (17,941) $ (5,630) $ (5,630) $ 393 $ (3,260) $ 5,805 Village of Bellevue - Operating Budget 2025 Page 9.4 FISCAL YEAR 2025 ARPA Funds 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 back jobs. OBJECTIVES The Village of Bellevue received $1,668,836 in ARPA funding. The Village will be using the funds for a broad range of projects. Most of the projects planned are related to investments in water and sewer projects. SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES Per funding requirements, the Village is continuing to propose ARPA funds be used for capital utility and equipment needs within the Village. Robust interest earnings are allowing an anticipated 2024 fund surplus was approved for 2025 transfer to the equipment fund. As of 2024, all funds are appropriately allocated and will be disbursed in 2025 (well ahead of the 2026 Federal mandate). RECEIPTS 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ARPA REVENUES Federal Grant 334,526 206,274 - - - - Interest Income 20,389 57,827 27,500 38,957 50,000 - Total $ 354,916 $ 264,101 $ 27,500 $ 38,957 $ 50,000 $ - REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ARPA EXPENDITURES Computer-Capital Equipment 9,693 - - - - - Police-Capital Equipment 62,585 31,274 - 21,599 - - Public Works-Capital Equipment - - - - - 216,901 Parks-Capital Equipment 3,585 - - - - - Developer Incentives - - - - - - Capital Projects - - 587,681 - 1,039,090 - Total $ 75,862 $ 31,274 $ 587,681 $ 21,599 $ 1,039,090 $ 216,901 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 279,053 $ 232,826 $ (560,181) $ 17,358 $ (989,090) $ (216,901) EXPENDITURES FUND BALANCE, JANUARY 1 $ - $ 1,344,767 $ 1,577,593 $ 1,205,991 $ 1,205,991 $ 216,901 FUND BALANCE, DECEMBER 31 $ 1,344,767 $ 1,577,593 $ 1,017,412 $ 1,223,349 $ 216,901 $ 0 Village of Bellevue - Operating Budget 2025 Page 9.5 ARPA FUND ACQUISITIONS/PROJECTS 2024 BUDGET DEPARTMENT PROPOSED ARPA FUNDS AVAILABLE Vandenbergh Place $ 80,231 $ 80,231 Sanitary Sewer Sal/Industrial St $ 550,000 $ 550,000 Total $ 630,231 $ 630,231 2025 BUDGET (REPRESENTS BALANCE OF FUND) DEPARTMENT PROPOSED ARPA FUNS AVAILABLE ALLOCATION TO VOM 216,901 216,901 Total $ 216,901 $ 216,901 Village of Bellevue - Operating Budget 2025 Page 9.6 2025 FISCAL YEAR ENTERPRISE FUNDS 10.0 This sections includes information on the following: Sanitary Sewer Utility Stormwater Management Utility Water Utility FISCAL YEAR 2025 Sanitary Sewer Utility 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 1637 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. Televising reveals clear water violations that are investigated as part of the inflow/infiltration investigation and remain an important part of the inspection/repair program. RECEIPTS SEWER UTILITY 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OPERATING REVENUE Unmetered Sewer 2,803 2,803 2,803 1,669 2,803 2,803 Unmetered Sewer-Ledgeview 2,601 2,804 2,850 1,869 2,803 3,085 Multifamily Res. Revenue 669,281 705,226 690,000 471,203 706,805 759,000 Residential Revenue 1,557,904 1,613,981 1,620,000 1,061,204 1,591,805 1,750,986 Commercial Revenue 552,514 553,212 555,000 409,641 614,462 610,500 Metered Industrial 99,653 80,935 100,000 53,295 79,943 80,000 Public Authority 15,258 17,050 17,000 11,802 17,703 18,700 Metered Sewer - Ledgeview 6,649 7,223 5,750 3,583 5,374 5,912 Metered Sewer - Green Bay 13,875 10,404 7,750 8,114 12,172 13,389 Metered Restaurant 39,914 42,187 39,700 32,956 49,434 53,700 Subtotal $ 2,960,452 $ 3,035,825 $ 3,040,853 $ 2,055,336 $ 3,083,303 $ 3,298,075 OTHER OPERATING REVENUE Forfeited Discounts 13,529 15,962 11,000 5,805 8,707 8,000 Miscellaneous 55,000 60,000 55,000 39,000 58,500 52,000 Subtotal $ 68,529 $ 75,962 $ 66,000 $ 44,805 $ 67,207 $ 60,000 NONOPERATING INCOME Interest & Dividend 50,632 108,192 70,000 71,276 106,878 85,000 Contributed Revenues 172,859 79,640 - - - - Subtotal $ 223,491 $ 187,832 $ 70,000 $ 71,276 $ 106,878 $ 85,000 TOTAL REVENUE $ 3,252,472 $ 3,299,619 $ 3,176,853 $ 2,171,417 $ 3,257,389 $ 3,443,075 Village of Bellevue - Operating Budget 2025 Page 10.1 2025 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 2019 2020 2021 2022 2023 2024* Percent of budget used 109.2% 105.8% 96.2% 97.2% 69.4% 61.5% Percent I/I - - - - - 32% * Numbers through [9/30/2024] SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $262,240 increase in expenditures related to NEW Water, VOM charges, and increase in wages and salaries. REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OPERATIONS Power for Pumping 5,315 5,645 6,000 3,356 6,000 6,200 Contracted Services 2,057,014 2,230,461 2,463,150 1,474,298 2,463,150 2,690,281 Subtotal $ 2,062,330 $ 2,236,106 $ 2,469,150 $ 1,477,654 $ 2,469,150 $ 2,696,481 MAINTENANCE Collection System 109,944 85,139 246,908 48,752 203,265 284,039 Liftstations 3,996 48,024 17,500 15,115 21,000 11,500 Plant - - - - - - Subtotal $ 113,940 $ 133,163 $ 264,408 $ 63,867 $ 224,265 $ 295,539 CUSTOMER ACCOUNTS Wages 10,627 10,350 13,268 5,261 13,268 14,878 Other Supplies & Expenses 60 229 - 111 111 250 Uncollectible - - - - - - Subtotal $ 10,687 $ 10,580 $ 17,112 $ 5,372 $ 17,223 $ 18,266 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ADMINISTRATIVE & GENERAL Salaries 88,440 120,659 121,966 84,605 121,966 126,811 Wages 35,124 33,020 38,253 21,015 38,253 61,770 Payroll Taxes 12,666 15,251 12,257 11,035 12,257 14,426 Employee Benefits 29,474 28,001 30,898 12,978 30,898 27,707 Retirement Contributions 9,915 12,142 11,055 8,825 11,055 13,121 Contracted Services 58,799 59,944 61,902 53,047 65,176 79,292 Operating Supplies - - - - - - Training & Seminars - 1,038 650 530 650 2,093 Insurance 24,630 26,491 19,914 23,182 31,486 30,309 Capital Equipment - 1,897 - 2,961 2,961 13,083 VOM Charges 48,962 56,306 64,751 64,751 64,751 74,464 Taxes 4,621 - 5,200 - 5,200 5,500 Subtotal $ 312,631 $ 354,748 $ 366,846 $ 282,929 $ 384,653 $ 450,154 Village of Bellevue - Operating Budget 2025 Page 10.2 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER OPERATING EXPENSES Depreciation 313,182 319,240 275,000 - 275,000 190,000 Retirement Contribution Adj. 14,683 14,770 - - - - Amort Debt Disc & Exp. 8,081 2,761 - - - - Taxes 8,196 8,369 11,500 - - - Village Rent 120,836 134,121 138,145 91,420 138,145 142,289 Subtotal $ 464,978 $ 479,262 $ 424,645 $ 91,420 $ 413,145 $ 332,289 INTEREST ON LONG-TERM DEBT Interest on Debt 94,447 85,085 65,000 663 65,000 76,673 Subtotal $ 94,447 $ 85,085 $ 65,000 $ 663 $ 65,000 $ 76,673 TOTAL EXPENSES $ 3,059,013 $ 3,298,944 $ 3,607,161 $ 1,921,905 $ 3,573,436 $ 3,869,401 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) $ 193,458 $ 675 $ (430,308) $ 249,512 $ (316,047) $ (426,326) EXPENDITURES Operating Income (Loss) $ 529,405 $ 337,447 $ (155,308) $ 249,512 $ (41,047) $ (236,326) ACQUISITIONS SANITARY PROJECT DESCRIPTION PROJECT # PRIORITY 2025 2026 2027 2028 2029 TOTAL Sanitary Lining Project (Location TBD) SS20-01 3 75,000 17,000 308,000 19,250 338,250 757,500 Sanitary Sewer Interceptor (London Rd-Servant Way) SS24-01 3 29,206 534,049 563,255 Sanitary Sewer Extension (P.O.P. Ch. to Erie Rd) SS24-03 2 91,362 726,777 818,139 TOTAL $166,362 $743,777 $337,206 $553,299 $338,250 $2,138,894 GENERAL OBLIGATION DEBT The following schedule is a list of sewer utility debt payments for the 2024 budget year. DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2024 2025 2025 2025 TOTAL 12/31/2025 SEWER UTILITY 2017A GO BONDS 775,000 50,000 24,538 74,538 725,000 2019A GO BONDS 175,000 35,000 4,725 39,725 140,000 2021A GO BONDS 2,020,000 100,000 40,710 140,710 1,920,000 2023A GO BONDS 170,000 5,000 6,700 11,700 165,000 SEWER TOTAL $ 3,140,000 $ 190,000 $ 76,673 $ 266,673 $ 2,950,000 Village of Bellevue - Operating Budget 2025 Page 10.3 EFFECTS OF EXISTING DEBT ON FUTURE OPERATIONS YEAR ENDED DECEMBER 31 SEWER UTILITY PRINCIPAL INTEREST TOTAL 2025 190,000 76,673 266,673 2026 190,000 71,035 261,035 2027 200,000 65,085 265,085 2028 205,000 58,935 263,935 2029 205,000 52,735 257,735 2030 180,000 47,460 227,460 2031 185,000 43,438 228,438 2032 185,000 39,685 224,685 2033 190,000 35,690 225,690 2034 195,000 31,363 226,363 2035 200,000 26,769 226,769 2036 205,000 21,650 226,650 2037 210,000 16,031 226,031 2038 140,000 11,706 151,706 2039 140,000 8,769 148,769 2040 145,000 5,750 150,750 2041 150,000 2,600 152,600 2042 10,000 800 10,800 2043 15,000 300 15,300 2044 0 TOTALS $ 3,140,000 $ 616,474 $ 3,756,474 Note: The schedule above reflects actual cash payments to be made in each of the years listed. Cash payments of interest do not agree with GAAP basis of interest expense reported in this budget. Since budgeting for utilities are on a GAAP basis (full accrual), the interest for 2022 reflected above does not agree with the total interest reported in the water budget. Village of Bellevue - Operating Budget 2025 Page 10.4 FISCAL YEAR 2025 StormwaterManagement Utility 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 Urban 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. The division 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 2025 Page 10.5 RECEIPTS STORMWATER UTILITY 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET LICENSES & PERMITS Connection Charges 11,500 16,500 17,000 11,000 16,500 15,000 Credit Application Fees 7,000 6,000 10,000 2,000 3,000 3,000 Subtotal $ 18,500 $ 22,500 $ 27,000 $ 13,000 $ 19,500 $ 18,000 SERVICE CHARGES Residential Revenue 312,711 314,781 320,000 211,940 317,909 321,000 Non-Residential Revenue 665,357 678,407 700,000 458,909 688,364 695,000 Forfeited Discounts 4,677 4,910 5,000 2,191 4,500 4,500 Trees Charges - - - - - - Subtotal $ 982,745 $ 998,098 $ 1,025,000 $ 673,040 $ 1,010,774 $ 1,020,500 NONOPERATING REVENUES Interest 16,857 79,382 70,000 62,137 93,205 80,000 Interest - Other 11,040 7,827 7,500 1,496 2,244 1,500 Grants 27,944 - - - - - Contributed Revenue 103,594 - - - - - Special Assessment - - - - - - Subtotal $ 159,436 $ 87,209 $ 77,500 $ 63,633 $ 95,450 $ 81,500 TOTAL REVENUES $ 1,160,681 $ 1,107,807 $ 1,129,500 $ 749,673 $ 1,125,723 $1,120,000 2025 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 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 2020 2021 2022 2023 2024* Percentage of budget used 99.8% 89.7% 85.1% 70.6% 63.7% * Numbers through [9/30/2024] SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • + $129,076 in increases to the stormwater budget. This number includes additions for the new requested positions that are being shown in 2025. Village of Bellevue - Operating Budget 2025 Page 10.6 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET ADMINISTRATION Salaries 75,897 100,618 109,176 73,775 109,176 133,707 Wages 45,751 38,846 59,624 26,276 59,624 104,530 Payroll Taxes 16,465 17,393 12,780 13,431 15,000 18,225 Employee Benefits 48,753 38,002 59,537 17,973 30,000 38,676 Retirement Contributions 12,651 13,653 11,121 10,061 12,000 16,182 Software Support 15,119 14,509 18,628 16,428 18,628 22,964 Bank Fees 3,284 2,716 3,500 1,676 2,514 3,000 Engineering Fees 46,538 70,958 43,000 56,346 65,000 84,500 Contracted Services 34,030 43,779 35,551 30,915 35,551 36,751 Office Supplies 77 298 1,000 318 600 600 Publications/Subscriptions/Dues 114 8 1,800 4 1,800 1,800 Legal Notices - 30 - - - - Training & Seminars 667 1,038 2,000 583 1,000 2,000 Insurance 4,208 4,639 5,106 4,271 4,723 5,342 Capital Equipment - 1,897 6,104 2,961 6,104 11,333 Audit & Accounting Services 3,074 2,867 3,000 4,148 4,148 4,770 Subtotal $ 306,628 $ 351,250 $ 371,927 $ 259,166 $ 365,868 $ 486,356 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET FACILITY MAINTENANCE Salaries 21,155 25,688 12,687 18,230 27,345 12,702 Wages 82,232 83,720 86,863 71,229 88,547 82,355 Payroll Taxes - - 7,501 - 7,501 7,157 Employee Benefits - 174 11,942 - 23,884 11,955 Retirement Contributions - - 6,765 - 6,765 6,502 Contracted Services 100,831 103,610 106,532 33,756 100,000 114,032 Utilities - - 50 - - - Supplies & Other Expenses 5,440 3,087 7,500 1,181 7,500 6,455 Construction Materials 7,959 8,434 12,000 - 12,000 10,000 VOM Charges 81,592 93,831 107,906 107,906 107,906 124,091 Subtotal $ 299,209 $ 318,544 $ 359,746 $ 232,302 $ 381,448 $ 375,249 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET URBAN FORESTRY Wages - - 12,206 - 12,206 65,073 Contracted Services 36,825 65,176 36,875 27,910 36,875 36,875 Publications, Subscriptions & Dues 225 - - - - - Training & Seminars 202 275 - - - - Street Trees - - - 150 150 150 Subtotal $ 37,252 $ 65,451 $ 49,081 $ 28,060 $ 49,231 $ 102,098 Village of Bellevue - Operating Budget 2025 Page 10.7 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OTHER OPERATING EXPENSES Depreciation 183,781 190,552 177,000 - 177,000 100,000 Retirement Contribution Adj. 39,531 24,886 - - - - Interest on Debt 22,940 42,996 23,000 - 23,000 41,983 Amortization Debt Expense - 12,134 - - - - Village Rent 120,836 134,121 138,145 91,420 138,145 142,289 Subtotal $ 367,088 $ 404,689 $ 338,145 $ 91,420 $ 338,145 $ 284,272 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TOTAL EXPENDITURES $ 1,010,177 $ 1,139,935 $ 1,118,899 $ 610,948 $ 1,134,692 $ 1,247,975 EXCESS REVENUES OVER(UNDER) $ 150,504 $ (32,128) $ 10,601 $ 138,725 $ (8,969) $ (127,975) EXPENDITURES Operating Income (Loss) $ 14,008 $ (76,341) $ (43,899) $ 75,092 $ (81,418) $ (167,492) 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET Nonoperating Revenues (Expenses) Interest income 27,898 87,209 77,500 63,633 95,450 81,500 Interest and amortization expense (22,940) (42,996) (23,000) - (23,000) (41,983) Intergovernmental grants - - - - - Income from merchandising - - - - - - Total Nonoperating Revenues $ 4,958 $ 44,213 $ 54,500 $ 63,633 $ 72,450 $ 39,518 (Expenses) Income (Loss) Before Contributions 18,966 (32,128) 10,601 138,725 (8,969) (127,975) and Transfers 79,061 17,413 Capital Contributions 1,360,174 173,285 - - - - Transfers In - - - - - - Transfers Out - - - - - - Change in Net Assets $ 1,458,201 $ 158,570 $ 10,601 $ 138,725 $ (8,969) $ (127,975) Net Assets - January 1 $ 11,400,373 $ 12,858,574 $ 13,017,144 $ 13,017,144 $ 13,017,144 $ 13,008,175 Net Assets - December 31 $ 12,858,574 $ 13,017,144 $ 13,027,745 $ 13,155,869 $ 13,008,175 $ 12,880,200 ACQUISITIONS SANITARY PROJECT DESCRIPTION PROJECT # PRIORITY 2025 2026 2027 2028 2029 TOTAL Pond TMDL Compliance Project (TBD) ST20-01 2 28,000 110,000 522,000 660,000 Fire Lane Pond Revisions ST20-02 3 15,000 80,000 260,000 355,000 Stormwater Management Project (TBD) ST23-07 4 50,000 50,000 50,000 50,000 50,000 250,000 Oak Park Drive Streambank Stabilization ST26-01 5 26,000 419,000 445,000 TOTAL $65,000 $ 130,000 $338,000 $186,000 $ 991,000 $1,710,000 Village of Bellevue - Operating Budget 2025 Page 10.8 GENERAL OBLIGATION DEBT The following schedule is a list of stormwater utility debt payments for the 2024 budget year. DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2024 2025 2025 2025 TOTAL 12/31/2025 STORMWATER UTILITY 2012B GO BONDS 710,000 80,000 19,830 99,830 630,000 2023A GO BONDS 560,000 20,000 22,063 42,063 540,000 STORMWATER TOTAL $ 1,270,000 $ 100,000 $ 41,893 $ 141,893 $ 1,170,000 EFFECTS OF EXISTING DEBT ON FUTURE OPERATIONS YEAR ENDED DECEMBER 31 STORMWATER UTILITY PRINCIPAL INTEREST TOTAL 2025 100,000 41,893 141,893 2026 105,000 38,789 143,789 2027 105,000 35,430 140,430 2028 115,000 31,805 146,805 2029 110,000 28,180 138,180 2030 115,000 24,555 139,555 2031 120,000 20,709 140,709 2032 125,000 16,638 141,638 2033 30,000 13,963 43,963 2034 30,000 12,763 42,763 2035 30,000 11,563 41,563 2036 30,000 10,363 40,363 2037 30,000 9,163 39,163 2038 35,000 7,972 42,972 2039 35,000 6,791 41,791 2040 35,000 5,500 40,500 2041 40,000 4,000 44,000 2042 40,000 2,400 42,400 2043 40,000 800 40,800 TOTALS $ 1,270,000 $ 323,277 $ 1,593,277 Note: The schedule above reflects actual cash payments to be made in each of the years listed. Cash payments of interest do not agree with GAAP basis of interest expense reported in this budget. Since budgeting for utilities are on a GAAP basis (full accrual), the interest for 2022 reflected above does not agree with the total interest reported in the water budget. Village of Bellevue - Operating Budget 2025 Page 10.9 FISCAL YEAR 2025 Water Utility 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 4,254 residential, 446 commercial, 199 Multifamily, 1 industrial and 14 public authority customers with an annual consumption of 407 million gallons of water. Fire 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 utility 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. 2025 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 Reduce the number of unknown service line pipe material in our system Reduce number of unknowns by 10% Quarterly review PERFORMANCE MEASURES 2020 2021 2022 2023 2024* Percentage of budget used 107.8% 103.5% 90.2% 73.5% 64.4% Amount of Unknown lateral material - - - - 908 * Numbers through [9/30/2024] SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • - $192,350 decrease in expenditures related to a reduction in rate for purchased water from CBCWA. • + $30,337 increase in expenditure related to proposed increase in wages and benefits, VOM expenses and misc. operations. Village of Bellevue - Operating Budget 2025 Page 10.10 RECEIPTS WATER UTILITY 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OPERATING REVENUE Bulk Water 7,895 9,811 6,000 6,040 11,351 8,800 Residential Revenue 1,481,596 1,536,179 1,550,000 855,817 1,513,906 1,665,000 Commercial Revenue 551,770 566,290 580,000 344,052 616,049 615,000 Industrial Revenue 70,628 57,949 65,000 32,086 57,278 65,000 Public Authority Revenue 14,742 16,014 16,000 9,863 16,881 18,000 Multifamily Residential Revenue 598,322 627,370 625,000 357,489 628,524 650,000 Private Fire Protection 45,092 46,915 46,000 27,888 47,864 47,000 Public Fire Protection 660,421 681,777 675,000 402,813 690,966 690,000 Subtotal $ 3,430,466 $ 3,542,305 $ 3,563,000 $ 2,036,047 $ 3,582,817 $ 3,758,800 OTHER OPERATING REVENUES Forfeited Discounts 13,810 13,810 13,000 5,465 9,623 13,000 Miscellaneous Service Revenue 825 620 150 640 1,140 1,000 Other Revenues 41,005 41,720 43,000 2,364 43,000 43,000 Subtotal $ 55,639 $ 56,151 $ 56,150 $ 8,469 $ 53,763 $ 57,000 OTHER INCOME Water Impact Fee - Residential 17,047 9,932 12,500 6,494 8,595 8,786 Water Impact Fee - Commercial 6,206 27,791 30,000 6,017 9,026 10,000 Contributed Revenue 125,446 85,440 - - - - Merchandise Income - - - - - - Interest & Dividend 35,477 47,817 35,000 32,908 49,357 40,000 Amortization - PSC 57,870 - 57,867 - 57,867 57,867 Rent Revenues 96,894 98,809 93,812 28,541 - 96,362 Interdepartmental Sales - - - - - - Subtotal $ 338,939 $ 269,789 $ 229,179 $ 73,960 $ 124,845 $ 213,015 TOTAL REVENUE $ 3,825,045 $ 3,868,244 $ 3,848,329 $ 2,118,477 $ 3,761,424 $ 4,028,815 Village of Bellevue - Operating Budget 2025 Page 10.11 REQUIRED RESOURCES 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET SOURCE OF SUPPLY Operation Labor-Wages 1,052 580 1,455 2,921 3,100 1,838 Contracted Services 38,858 54,899 49,692 31,881 49,692 56,055 Purchased Water 2,068,159 2,162,548 2,292,350 1,427,891 2,141,837 2,100,000 Miscellaneous - - - - - - Maintenance of Wells & Springs 1,273 1,476 42,000 3,893 7,000 7,000 Maintenance - Miscellaneous - 440 1,000 455 1,000 1,200 Subtotal $ 2,109,341 $ 2,219,944 $ 2,386,497 $ 1,467,041 $ 2,202,629 $ 2,166,093 PUMPING Fuel or Purchased Power 9,530 10,544 11,146 5,978 11,146 11,640 Operation Labor - Wages 7,346 4,495 10,715 672 3,600 9,189 Other Supplies & Expenses - - - - - - Contracted Services 1,875 3,659 3,200 2,830 32,000 2,000 Operating Supplies - - 4,500 206 1,500 - Subtotal $ 18,751 $ 18,697 $ 29,561 $ 9,686 $ 48,246 $ 22,829 WATER TREATMENT Operation Labor - Wages 552 186 - 52 - - Contracted Services 7,571 9,283 14,500 6,082 14,500 15,000 Operating Supplies 278 1,212 1,950 411 1,950 1,900 Subtotal $ 8,402 $ 10,680 $ 16,450 $ 6,546 $ 16,450 $ 16,900 TRANSMISSION & DISTRIBUTION Operation - Salaries (660) 15,560 26,622 29,603 19,642 29,603 27,941 Storage Facilities (661) 13,576 4,660 21,810 1,370 5,910 6,820 Transmission/Distribution (662) 26,986 40,687 28,963 35,812 53,767 36,700 Meters (663) 17,494 15,248 25,279 30,977 32,694 37,223 Customer Installation (664) 2,552 640 1,455 359 1,534 1,910 Miscellaneous (665) 531 24,340 7,274 1,650 7,274 15,956 Rents (666) 59,906 68,892 79,226 79,226 79,226 91,109 Maintenance - Standpipes (672) 5,552 7,968 11,210 4,965 11,210 60,320 Maintenance - Mains (673) 99,358 517,681 147,387 117,423 155,831 216,672 Maintenance - Services (675) 9,997 17,152 46,049 9,492 26,528 45,598 Maintenance - Meters (676) 4,766 121,733 36,455 22,564 36,455 38,910 Maintenance - Hydrants (677) 16,347 5,175 23,730 7,482 17,368 23,959 Subtotal $ 272,626 $ 850,796 $ 458,441 $ 330,960 $ 457,400 $ 603,118 Village of Bellevue - Operating Budget 2025 Page 10.12 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET CUSTOMER ACCOUNTS Meter Reading 114 - 4,286 - 2,910 3,820 Customer Account/Collection 12,493 13,227 13,391 8,341 13,391 13,938 Other Supplies/Expenses 5,833 4,536 6,100 3,324 5,600 45,864 Training & Seminars - - - - - 295 Uncollectible Accounts - - - - - - Subtotal $ 18,439 $ 17,763 $ 23,777 $ 11,665 $ 21,901 $ 63,917 ADMINISTRATIVE & GENERAL Salaries (920/990) 85,473 108,143 100,000 76,710 100,000 104,556 Wages (920) 33,450 24,992 49,102 20,246 48,037 66,388 Employee Benefits (926) 76,930 82,725 120,248 48,421 120,608 114,523 Outside Services (923) 93,970 99,568 101,848 79,015 99,732 113,328 Insurance (924) 14,667 16,134 17,754 14,642 17,209 18,317 Regulatory Controls (928) 3,438 3,185 10,000 - 16,850 - Miscellaneous (930) 1,994 5,714 14,325 4,457 14,325 43,800 Rents (931) 120,836 134,121 138,145 91,420 138,145 142,290 Maintenance of Plant (932) - - - - - - Subtotal $ 430,758 $ 474,583 $ 551,422 $ 334,911 $ 554,906 $ 603,202 OTHER OPERATING EXPENSES Depreciation 429,625 416,278 390,000 - 390,000 370,000 Taxes 8,196 - 11,420 - 11,420 8,368 Tax Equivalent Pmn't 234,499 236,679 251,740 - 251,740 245,047 Amortization Debt Expense 7,076 22,560 - - - - Subtotal $ 679,396 $ 675,517 $ 653,160 $ - $ 653,160 $ 623,415 INTEREST ON LONG-TERM DEBT Interest on Debt 139,588 192,681 136,043 - 136,043 186,144 Subtotal $ 139,588 $ 192,681 $ 136,043 $ - $ 136,043 $ 186,144 OTHER FINANCIAL USES Transfer to Capital Projects $ - $ - $ - $ - $ - $ - Subtotal $ - $ - $ - $ - $ - $ - 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET TOTAL EXPENSES $ 3,677,301 $ 4,460,661 $ 4,255,351 $ 2,160,808 $ 4,090,735 $ 4,285,618 EXCESS REVENUES OVER(UNDER) $ 147,744 $ (592,416) $ (407,022) $ (42,332) $ (329,311) $ (256,804) EXPENDITURES Operating Income (Loss) $ 279,786 $ (334,036) $ (154,606) $ (87,750) $ (66,373) $ 57,734 Village of Bellevue - Operating Budget 2025 Page 10.13 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET Nonoperating Revenues (Expenses) Interest income 35,477 47,817 35,000 32,908 49,357 40,000 Int and amortization expense (139,588) (192,681) (136,043) - (136,043) (186,144) Income from merchandising - - - - - - Total Nonoperating Revenues $ (104,111) $ (144,863) $ (101,043) $ 32,908 $ (86,686) $ (146,144) (Expenses) Income(Loss) Pre Contribution 175,675 (478,900) (255,649) (54,842) (153,059) (88,410) and Transfers 64,855 45,194 Capital Contributions 1,207,487 298,163 42,500 12,511 17,621 18,786 Transfers In - - - - - - Transfers Out (234,499) (236,679) (251,740) - (251,740) (245,047) Change in Net Assets $ 1,213,518 $ (372,222) $ (464,889) $ (42,332) $ (387,178) $ (314,671) Net Assets - January 1 $ 13,142,235 $ 14,355,753 $ 13,983,531 $ 13,983,531 $ 13,983,531 $ 13,596,353 Net Assets - December 31 $ 14,355,753 $ 13,983,531 $ 13,518,642 $ 13,941,200 $ 13,596,353 $ 13,281,683 ACQUISITIONS WATER PROJECT DESCRIPTION PROJECT # PRIORITY 2025 2026 2027 2028 2029 TOTAL Pressure Zone 4 W20-02 3 43,000 420,000 463,000 Watermain Replacement: Continental to I-43 W20-04 3 90,000 1,427,000 1,517,000 2029 Road Construction Watermain Replacements W-25-01 1 105,000 1,845,000 1,950,000 Water Tower Updates W-25-02 n/a - TOTAL $ - $ 43,000 $510,000 $1,532,000 $1,845,000 $3,930,000 GENERAL OBLIGATION DEBT The following schedule is a list of water utility debt payments for the 2025 budget year. DESCRIPTION PRINCIPAL BALANCE PRINCIPAL PAYMENTS INTEREST PAYMENTS PRINCIPAL & INTEREST PRINCIPAL BALANCE 12/31/2024 2025 2025 2025 TOTAL 12/31/2025 WATER UTILITY 2012B GO BONDS 695,000 80,000 19,388 99,388 615,000 2015A GO BONDS 640,000 65,000 14,826 79,826 575,000 2017A GO BONDS 550,000 35,000 17,436 52,436 515,000 2019A GO BONDS 1,890,000 100,000 55,200 155,200 1,790,000 2021A GO BONDS 655,000 30,000 13,225 43,225 625,000 2023A GO BONDS 3,010,000 60,000 66,069 126,069 2,950,000 WATER TOTAL $ 6,105,000 $ 370,000 $ 186,144 $ 556,144 $ 7,070,000 Village of Bellevue - Operating Budget 2025 Page 10.14 EFFECTS OF EXISTING DEBT ON FUTURE OPERATIONS YEAR ENDED DECEMBER 31 WATER UTILITY PRINCIPAL INTEREST TOTAL 2025 370,000 186,144 556,144 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 $ 6,105,000 $ 1,566,057 $ 7,671,057 N ote: The schedule above reflects actual cash payments to be made in each of the years listed. Cash payments of interest do not agree with GAAP basis of interest expense reported in this budget. Since budgeting for utilities are on a GAAP basis (full accrual), the interest for 2022 reflected above does not agree with the total interest reported in the water budget. Village of Bellevue - Operating Budget 2025 Page 10.15 2025 FISCAL YEAR INTERNAL SERVICEFUNDS 11.0 This sections includes information on the following: Vehicle Operations & Maintenance FISCAL YEAR 2025 Vehicle Operations &Maintenance 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. Public Works employees along with the 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, two (2) backhoes, two (2) ToolCats with attachments, tractor with flail mower, two (2) bucket loaders, small asphalt roller, trackless, fork lift, two (2) ball-field groomers and other miscellaneous equipment (trailers, accessories, etc.). 2025 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 2020 2021 2022 2023 2024* Percent of budget used 102.2% 115.2% 111.2% 83.7% 49% * Numbers through [10/13/2024] REPLACEMENT SCHEDULE The 2025-2029 VOM Capital Projects expenditures are listed below. DEPARTMENT PROJECT # PRIORITY FY 25 FY 26 FY 27 FY 28 FY 29 TOTAL VOM PW Equipment Front Deck Mower & Trailer VOM-20-008 3 33,000 33,000 All-Terrain Vehicle VOM-23-001 3 90,000 90,000 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 $ 90,000 $ 350,000 $ 33,000 $ 130,000 $ 603,000 Stormwater Rear Load Garbage Truck – Leaf Collection VOM-25-01 5 340,000 340,000 Stormwater Total $ 340,000 $ 340,000 Vehicles Pickup Truck Replacements VOM-14-001 3 60,000 62,000 75,000 197,000 Snow Plow Truck Replacements VOM-14-002 2 420,000 300,000 430,000 1,150,000 Vehicles Total $ 480,000 $62,000 $ 33,000 $ 375,000 $ 430,000 $1,347,000 VOM TOTAL $ 570,000 $ 752,000 $ 33,000 $ 375,000 $ 560,000 $ 2,290,000 Village of Bellevue - Operating Budget 2025 Page 11.1 2025 ACQUISITIONS Proposed 2025 equipment acquisitions are listed below. Purchases are dependent on quote review and future Village Board authorization. 2024 BUDGET DEPARTMENT PROPOSED RETAINED EARNINGS Snow Plow Replacement (VOM 14-002) Authorized in 2024 420,000 420,000 Pick up Truck (VOM 14-001) 60,000 60,000 Fleet Staff Vehicle (VOM 14-003) 90,000 90,000 $ 570,000 $ 570,000 RECEIPTS VOM FUND 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET OPERATIONS & MAINTENANCE & REPLACEMENT Village Administrator's Office 195 224 258 258 258 273 Clerk/Treasurer Department 195 224 258 258 258 273 Buildings & Grounds Department 8,931 10,272 11,813 11,813 11,813 12,522 Building Inspection 2,897 3,332 3,831 3,831 3,831 4,062 Street & Highway Maintenance 32,807 37,728 43,387 43,387 43,387 45,990 Engineering & Construction 2,958 3,402 3,912 3,912 3,912 4,147 Snow Removal 104,996 120,745 138,857 138,858 138,857 135,671 Recycling 20,935 24,075 27,686 27,686 27,686 31,839 Parks 28,610 32,903 37,838 37,838 37,838 40,109 Recreation 1,282 1,474 1,695 1,695 1,695 1,797 Community Development Depart. 669 769 884 884 884 937 Economic Development 278 321 370 370 369 391 Water Utility 59,906 68,892 79,226 79,226 79,226 91,110 Sewer Utility 48,962 56,306 64,752 64,751 64,752 74,465 Stormwater Utility 81,592 93,831 107,906 107,906 107,906 124,091 Fire Administration - - - - - - Subtotal $ 395,213 $ 454,498 $ 522,673 $ 522,673 $ 522,672 $ 567,677 NONOPERATING REVENUES Equipment Rental - - - - - - Interest 10,318 25,775 12,500 13,977 14,500 12,500 Sale of Equipment or Vehicles 12,500 35,128 - - 27,500 23,000 Loss on Disposal of Capital - - - - - - Miscellaneous - - - - - - Transfer from ARPA Funds 258,814 - - - - 216,901 Transfer from Stormwater - - - - - - Transfer from Sewer - - - - - - Contributed Capital - - - - - - Transfer from Capital - - - - - - Subtotal $ 281,632 $ 60,903 $ 12,500 $ 13,977 $ 42,000 $ 252,401 TOTAL REVENUE $ 676,845 $ 515,401 $ 535,173 $ 536,650 $ 564,672 $ 820,078 Village of Bellevue - Operating Budget 2025 Page 11.2 SIGNIFICANT EXPENDITURE, STAFFING & PROGRAM CHANGES • +$45,004 in funding allocation to VOM to support the increase in operating and purchase costs (6%). REQUIRED RESOURCES VOM FUND 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTE D YEAR END BUDGET DEPARTMENT UTILIZATION General Government Audit/Accounting 2,079 2,040 3,500 2,282 3,500 3,500 Engineering Fees - - 1,500 - - - Depreciation 188,161 227,020 160,363 - 160,363 570,000 Transfer to General Fund - - - - - - Subtotal $ 190,240 $ 229,060 $ 165,363 $ 2,282 $ 163,863 $ 573,500 Public Works Wages & Salaries 40,708 55,183 46,782 39,251 47,523 80,199 FICA Payroll Benefits 3,584 4,581 3,815 3,238 4,114 5,982 Retirement Benefits 2,982 3,988 3,352 2,847 3,585 5,437 Employee Benefits 11,534 11,652 12,144 8,889 11,987 18,303 Software Support 7,813 - 8,000 - - - Contracted Services - - - - - - Training & Seminars - - - 47 50 3,000 Operating Supplies 5,821 3,586 10,000 3,495 10,000 10,000 Vehicle Repairs and Maint. 86,605 128,105 76,500 62,863 76,500 115,000 Fuel 76,576 63,462 75,000 38,945 75,000 63,200 Insurance 27,228 25,184 25,936 18,277 25,936 26,806 Machinery & Equipment - - - - - - Subtotal $ 262,852 $ 295,740 $ 261,529 $ 177,853 $ 254,695 $ 327,927 Parks Wages & Salaries & Benefits - - - - - - Vehicle Repairs and Maintenance 61 - 500 415 500 500 Equipment Repairs and Maintenance - - - - - - Machinery & Equipment - - - - - - Subtotal $ 61 $ - $ 500 $ 415 $ 500 $ 500 TOTAL EXPENSES $ 453,153 $ 524,801 $ 427,392 $ 180,550 $ 419,058 $ 901,927 EXCESS REVENUE OVER(UNDER) EXPENDITURES $ 223,693 $ (9,400) $ 107,781 $ 356,100 $ 145,614 $ (81,849) Village of Bellevue - Operating Budget 2025 Page 11.3 VOM FUND 2022 2023 2024 2025 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 08/31 PROJECTED YEAR END BUDGET Operating Income (Loss) $ (57,940) $ (70,303) $ 95,281 $ 342,123 $ 103,614 $ (334,250) Nonoperating Revenues (Expenses) Interest income & Sale of Equipment 281,632 60,903 12,500 13,977 42,000 252,401 Total Nonoperating Revenues $ 281,632 $ 60,903 $ 12,500 $ 13,977 $ 42,000 $ 252,401 (Expenses) Income (Loss) Before Contributions 223,693 (9,400) 107,781 356,100 145,614 (81,849) and Transfers Change in Net Assets $ 223,693 $ (9,400) $ 107,781 $ 356,100 $ 145,614 $ (81,849) Net Assets - January 1 $ 1,704,685 $ 1,928,378 $ 1,918,978 $ 1,918,978 $ 1,918,978 $ 2,064,592 Net Assets - December 31 $ 1,928,378 $ 1,918,978 $ 2,026,759 $ 2,275,078 $ 2,064,592 $ 1,982,743 Village of Bellevue - Operating Budget 2025 Page 11.4 2025 FISCAL YEAR APPENDIX 12.0 Appendix A Budget Glossary of Terms FISCAL YEAR 2025 Appendix ABudget Glossary of Terms 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 2025 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 2025 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 2025 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.