2025 Budget

GENERAL FUND 2023 2024 2024 2024 2025 2024-2025 Revenues Year End YTD 12/15/2024Estimate Yr EndAdopted BudgetProposed BudgetVariance TOTAL Taxes 1,314,058 1,306,757 1,309,348 1,309,828 1,323,548 13,720 TOTAL Intergov. Rev 361,350 436,611 453,786 534,115 510,721 -23,395 TOTAL Licenses/Permits 99,306 91,560 91,981 98,340 90,734 -7,606 TOTAL Fines/Penalties 31,191 37,426 43,426 29,800 36,497 6,697 TOTAL Public Charges 359,160 359,145 359,190 359,944 360,014 70 TOTAL Misc. Revenues 144,525 187,841 201,783 113,806 199,513 85,707 TOTAL Gen Fund Revenues 2,309,590 2,419,338 2,459,514 2,445,833 2,521,027 75,193 Expenditures TOTAL General Gov. 480,780 471,383 500,496 506,966 524,862 17,896 TOTAL Public Safety 735,408 740,178 763,489 784,514 795,111 10,597 TOTAL Public Works 841,513 774,679 864,134 978,391 1,017,780 39,389 TOTAL Human Svc Senior/Youth59,932 60,750 60,750 65,618 65,311 -307 TOTAL Parks 28,627 17,539 21,604 62,119 44,342 -17,777 TOTAL Conservation & Planning66,823 68,580 73,660 76,373 73,620 -2,753 TOTAL Transfers 73,682 0 242,760 250,000 0 -250,000 TOTAL Expenditure/Transfer 2,286,765 2,133,109 2,526,892 2,723,981 2,521,027 -202,955 Beginning General Fund799,357 822,182 822,182 795,600 814,804 19,203 Gen Fund Revenues2,309,590 2,419,338 2,459,514 2,445,833 2,521,027 75,193 Gen FundExpenditures2,213,083 2,133,109 2,284,132 2,473,981 2,521,027 47,045 Gen Fund Transfers73,682 0 242,760 250,000 0 -250,000 End Undesignated Fund Bal822,182 1,108,411 814,804 594,560 814,804 220,243 Designated Fund Balance320,546 320,546 246,438 295,516 133,037 -162,479 Total General Fund Balance1,142,728 1,428,957 1,061,242 890,076 947,841 -113,401 Beginning PDR Fund 973,803 1,316,196 1,316,196 1,291,552 1,628,207 336,655 PDR Fund Revenues 434,374 382,140 426,340 1,176,200 1,176,200 0 PDR Expenditures 91,981 97,657 114,329 1,648,589 1,629,597 -18,992 Ending Balance PDR Fund1,316,196 1,600,679 1,628,207 819,163 1,174,810 355,647 Beginning BG Fund135,503 153,401 153,401 102,769 175,900 73,131 BG Fund Revenues 20,310 26,121 27,050 21,800 25,050 3,250 BG FundExpenditures2,412 3,542 4,551 5,127 3,885 -1,242 Ending Balance BG Fund153,401 175,980 175,900 119,441 197,064 77,623 Beginning Debt Service0 0 0 0 0 0 Debt Revenues 377,260 419,000 419,000 419,000 419,000 0 Debt Expenditures377,260 419,000 419,000 419,000 419,000 0 Ending Debt Service 0 0 0 0 0 0 Beginning Balance SD #1274,620 311,780 311,780 463,212 324,895 -138,317 SD #1 Revenues 249,020 24,298 263,115 252,815 288,450 35,635 SD #1 Expenditures211,860 180,921 250,000 391,200 425,046 33,846 Ending Balance SD #1311,780 155,157 324,895 324,827 188,299 -136,528 Designated Fund Bal. Reserves 227,664 227,664 327,664 327,664 427,664 Beginning Balance SD #4118,443 135,050 135,050 132,659 146,439 13,780 SD #4 Revenues 35,344 35,339 37,339 34,733 35,902 1,169 SD #4 Expenditures18,737 19,593 25,950 31,785 34,131 2,346 Ending Balance SD #4135,050 150,796 146,439 135,607 148,210 12,603 Designated Fund Bal. Reserves 250,000 250,000 250,000 250,000 250,000 Revenues and transfers 211,642 0 1,487,831 1,834,649 0 -1,834,649 Expenditures 211,642 1,437,234 1,487,831 1,834,649 0 -1,834,649 Fund Balance 0 -1,437,234 0 0 0 0 Revenues and transfers 30,066 4,350 102,949 106,500 140,950 34,450 Expenditures 30,066 102,949 102,949 106,500 140,950 34,450 Fund Balance 0 -98,599 0 0 0 0 Revenues and transfers 219,974 96,613 206,556 260,493 189,850 -70,643 Expenditures 201,974 206,556 206,556 260,493 189,850 -70,643 Fund Balance 0 -109,943 0 0 0 0 VALUATION Assessed Valuation 972,667,500 Equalized Valuation 1,306,226,000 Tax Levy and Mil-Rate 2023 2024 2025 Variance General Fund Tax Levy 1,279,135 1,279,000 1,292,718 1.1% Debt Service Tax Levy 377,260 419,000 419,000 0.0% PDR Tax Levy 366,605 382,000 382,000 0.0% Total Levy 2,023,000 2,080,000 2,093,718 0.7% Assessed Value Mil-Rate 2.11506 2.15391 2.15255 -0.1% Equalized Value Mil-Rate 1.838751 1.673444 1.602876 -4.2% General Fund Undesignated Balance 595,100 799,357 822,182 Prior Year Assessment Ratio 86.8245% 77.6934% 74.4640% 1,100,203,300 965,686,700 1,242,945,700 CAPITAL PROJECT FUNDS RURAL PRESERVATION FUND (PDR) BURYING GROUND (BG) DEBT SERVICE FUND Road Improvements 440 956,473,300 SANITARY DISTRICT 4 FUND (SD #4) SANITARY DISTRICT 1 FUND (SD #1) Buildings Improvements 450 Capital Equipment 460