Finance and Personnel Committee Meeting

FINANCE & PERSONNEL COMMITTEE MEETING Wednesday, September 23, 2026 8950 N. Arbon Dr. – DPW Conference Room 5:30 P.M. Agenda I. Roll Call II. Persons Desiring to be Heard – Please submit your full name, address, and your comment by September 23 at 3:00 p.m. to tburkart@browndeerwi.gov. III. Consider November 12, 2025 Finance and Personnel Committee Minutes IV. Review Summary of the 2025 Audited Financials by Lauterbach and Amen V. Review the 2026 2nd Quarter year-to-date financial report VI. Discuss 2027 Budget Process VII. Adjournment _________ ______________________ Caren Brustmann - Village Clerk September 17, 2026 PERSONS REQUIRING SPECIAL ACCOMMODATIONS FOR ATTENDANCE AT THE MEETING SHOULD CONTACT THE VILLAGE CLERK AT LEAST ONE BUSINESS DAY PRIOR TO THE MEETING. B ROWN DEER FINANCE AND PERSONNEL COMMITTEE November 12, 2025 MEETING MINUTES T he meeting was called to order at 5:00 p.m. I. R oll Call Present: Trustee Darryl Johnson, Trustee Priscilla Hightower Thompson, John Denecke, Babette Honore, Theresa Jones, Village Manager Tyler Burkart, Finance Director Derrick Danner, Human Resources Manager Kris Connolly, Health Officer Becky Rowland II. P ersons Desiring to be Heard There were no persons desiring to be heard. III. Con sider August 27, 2025 Committee Minutes Ms. Honore moved to approve the minutes of August 27, 2025. Tr. Thompson seconded the motion. Motion carried by a 5-0 vote. I V. Consider Exception to Allow Full Benefits to Limited Full-Time New Hire in the North Shore Health Department Health Officer Becky Rowland was in attendance to ask about a special exception for a limited full-time employee to receive full fringe benefits. The health department received a DNR grant for lead service laterals, specifically to help the communities Shorewood and Whitefish Bay with door-to-door outreach. The health department has another temporary position, but it is part-time and would not be eligible for benefits. Ms. Rowland confirmed the employee will no longer be with the health department after the two-year grant expires. Tr. Thompson moved to recommend approval of the exception and allow full benefits to the new limited full-time hire. Mr. Denecke seconded the motion. Motion carried by a 5-0 vote. V. C onsider 2026 Employee Handbook Recommended Changes Mr. Burkart and Ms. Connolly presented the proposed employee handbook changes for 2026. Mr. Burkart shared with the committee the focus is to try and adopt more proactive personnel policies to further Brown Deer’s position as an employer-of-choice for prospective employees and help future recruitment efforts. The following changes were discussed by the committee: vacation accrual schedule, employees purchasing unpaid vacations, overtime pay for public works employees, maternity and paternity paid leave, retention bonuses, and health savings account contributions. The committee expressed support and welcomed the policy changes. Mr. Denecke moved to recommend approval of the 2026 employee handbook changes as presented. Ms. Jones seconded the motion. Motion carried by a 5 -0 vote. VI . Consider 2026 Salary Wage Plan Mr. Burkart presented the 2026 salary wage plan. The major change to the plan includes increasing the Finance Director / Treasurer up one pay grade to match the current market for that position. In addition, all minimums, mid-points, and maximums increased by 3% to match the cost-of-living adjustment for 2026. Mr. Denecke moved to recommend approval of the 2026 salary wage plan. Tr. Thompson seconded the motion. Motion carried by a 5-0 vote. Finance and Personnel Committee – November 12, 2025 Page 2 VII. Review the 2025 3rd Quarter Year-to-Date Financial Report Mr. Danner and Mr. Burkart presented the 2025 3rd quarter year-to-date financial report. Mr. Danner mentioned that it is tracking to be a good year for the Village. Topics discussed by the committee include chicken permits, police staffing, the recycling fund and the expected recycling fee increase for next year, and the library fund, specifically the insurance money collected from the August flood and the mitigation expenses. VIII. Review 2026 Proposed Budget Mr. Burkart summarized the transmittal letter in the 2026 budget for the committee. He talked about the increase in revenue through the expenditure restraint program, shared revenue, and transportation aids. The Village’s largest challenges in the budget were connected to increases in the debt service fund, Brown Deer’s portion of North Shore Fire costs, and the update to the refuse and recycling contract, which will increase the recycling fee to $140. Mr. Burkart mentioned, if approved, the Village’s portion of the tax levy will go up 3.7% and have an average impact of $72. Staff reminded the committee a market revaluation occurred this year, which will change all property owners’ share of the tax levy. VII. Adjournment Tr. Johnson adjourned the meeting at 5:58 p.m. Tyler Burkart Tyler Burkart Village Manager August 6, 2026 Members of the Board of Trustees Village of Brown Deer Brown Deer, Wisconsin We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of Brown Deer (the Village), Wisconsin for the year ended December 31, 2025 . Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards (and, if applicable, Government Auditing Standards and the Uniform Guidance), as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you in our engagement letter. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Village are described in the Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year ended December 31, 2025. We noted no transactions entered into by the Village during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the governmental and business-type activities’ financial statements are noted below. Management’s estimates of the: • Depreciation/amortization expense on capital assets is based on estimated useful lives of the underlying capital assets • Net pension related accounts are based on estimated assumptions used by the actuary • Total OPEB related accounts are based on estimated assumptions used by the actuary We evaluated the key factors and assumptions used to develop the above estimates in determining that it is reasonable in relation to the financial statements taken as a whole. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Village of Brown Deer, Wisconsin August 6, 2026 Page 2 Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Any material misstatements detected as a result of audit procedures were corrected by management. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated August 6, 2026. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Village’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Village’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to the required supplementary information (RSI), as listed in the table of contents, that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the other supplementary information and supplemental schedules, as listed in the table of contents, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with the accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. Village of Brown Deer, Wisconsin August 6, 2026 Page 3 Restrictions on Use This information is intended solely for the use of the Board of Trustees and management of the Village and is not intended to be, and should not be, used by anyone other than these specified parties. We wish to express our gratitude to the Board of Trustees and staff (in particular the Finance Department) of the Village of Brown Deer, Wisconsin for their valuable cooperation throughout the audit engagement. LAUTERBACH & AMEN, LLP VILLAGE OF BROWN DEER, WISCONSIN ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED DECEMBER 31, 2025 4800 W Green Brook Drive Brown Deer, WI 53223 Phone: 414.371.3000 www.browndeerwi.org PAGE FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 1 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 6 Statement of Activities 8 Fund Financial Statements Balance Sheet - Governmental Funds 10 Reconciliation of Total Governmental Fund Balance to the Statement of Net Position - Governmental Activities 12 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 14 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities - Governmental Activities 16 Statement of Net Position - Proprietary Funds 18 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds 20 Statement of Cash Flows - Proprietary Funds 21 Statement of Fiduciary Net Position 22 Statement of Changes in Fiduciary Net Position 23 Notes to the Financial Statements 24 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Employer Contributions - Last Ten Fiscal Years Wisconsin Retirement System 65 Schedule of Proportionate Share of the Net Pension Liability/(Asset) - Last Ten Measurement Years Wisconsin Retirement System 66 Notes to the Required Supplementary Information Wisconsin Retirement System 67 Schedule of Changes in the Employer's Total OPEB Liability Retiree Benefits Plan 70 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Fund 72 VILLAGE OF BROWN DEER, WISCONSIN TABLE OF CONTENTS PAGE FINANCIAL SECTION - Continued OTHER SUPPLEMENTARY INFORMATION Schedule of Revenues - Budget and Actual - General Fund 78 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Debt Service Fund 79 TIF No. 4 - Capital Projects Fund 80 TIF No. 5 - Capital Projects Fund 81 Capital Improvements - Capital Projects Fund 82 Combining Balance Sheet - Nonmajor Governmental Funds 83 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds 85 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Special Assessments - Special Revenue Fund 87 Library Operations - Special Revenue Fund 88 North Shore Health Department - Special Revenue Fund 89 Recycling - Special Revenue Fund 90 Park and Recreation Program - Special Revenue Fund 91 Strehlow Donation - Special Revenue Fund 92 Brown Deer Farmers Market - Special Revenue Fund 93 Tourism Commission - Special Revenue Fund 94 Policing Services - Special Revenue Fund 95 TIF No. 3 - Capital Projects Fund 96 TIF No. 6 - Capital Projects Fund 97 Schedule of Revenues, Expenses, and Changes in Net Position - Budget and Actual Water Utility - Enterprise Fund 98 Sewer Utility - Enterprise Fund 99 Storm Water Utility - Enterprise Fund 100 VILLAGE OF BROWN DEER, WISCONSIN TABLE OF CONTENTS PAGE FINANCIAL SECTION - Continued SUPPLEMENTAL SCHEDULES Long-Term Debt Requirements General Obligation Corporate Purpose Bonds of 2011 102 General Corporate Purpose Bonds of 2012 103 General Obligation Refunding Bonds of 2012 104 General Obligation Corporate Purpose Bonds of 2014 105 General Obligation Corporate Purpose Bonds of 2016 106 General Obligation Refunding Bonds of 2018 107 General Obligation Refunding Bonds of 2018A 108 General Obligation Refunding Bonds of 2019 109 General Obligation Refunding Bonds of 2020 110 General Obligation Promissory Note of 2022 111 General Obligation Promissory Note of 2024 112 Taxable Anticipation Notes of 2025 113 Taxable Anticipation Notes of 2025B 114 VILLAGE OF BROWN DEER, WISCONSIN TABLE OF CONTENTS FINANCIAL SECTION This section includes: Independent Auditor's Report Management’s Discussion and Analysis Basic Financial Statements Required Supplementary Information Other Supplementary Information Supplemental Schedules INDEPENDENT AUDITOR'S REPORT This section includes the opinion of the Village’s independent auditing firm. INDEPENDENT AUDITOR'S REPORT August 6, 2026 Members of the Board of Trustees Village of Brown Deer Brown Deer, Wisconsin Report on the Audit of the Financial Statements Opinion We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of Brown Deer (the Village), Wisconsin, as of and for the year ended December 31, 2025 , and the related notes to the financial statements, which collectively comprise the Village’s basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of Brown Deer , Wisconsin , as of December 31, 2025 , and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Village, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Village’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 1 Village of Brown Deer, Wisconsin August 6, 2026 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Village’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Village’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary comparison schedules, and supplementary pension and other post- employment benefit (OPEB) schedules , as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Management has omitted a Management’s Discussion and Analysis t hat accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information. 2 Village of Brown Deer, Wisconsin August 6, 2026 Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Village of Brown Deer , Wisconsin’s basic financial statements. The other supplementary information and supplemental schedules are is presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, other supplementary information and supplemental schedules are is fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated August 6, 2026, on our consideration of the Village’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Village’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Village’s internal control over financial reporting and compliance. LAUTERBACH & AMEN, LLP 3 BASIC FINANCIAL STATEMENTS The basic financial Statements include integrated sets of financial statements as required by the GASB. The sets of statements include: Government-Wide Financial Statements Fund Financial Statements Governmental Funds Proprietary Funds Fiduciary Fund In addition, the notes to the financial statements are included to provide information that is essential to a user’s understanding of the basic financial statements. 4 See Following Page VILLAGE OF BROWN DEER, WISCONSIN Statement of Net Position December 31, 2025 5 Primary Government Governmental Business-Type Activities Activities Totals ASSETS Current Assets Cash and Investments $ 10,347,258 4,180,340 14,527,598 Receivables - Net of Allowances Taxes 8,049,982 506,538 8,556,520 Accounts 1,720,622 853,642 2,574,264 Leases 10,014 654,668 664,682 Accrued Interest 58,112 8,982 67,094 Internal Balances (500,000) 500,000 — Prepaids — 31,363 31,363 Total Current Assets 19,685,988 6,735,533 26,421,521 Noncurrent Assets Capital Assets Nondepreciable 6,029,377 76,349 6,105,726 Depreciable 54,547,991 39,464,859 94,012,850 Accumulated Depreciation (26,902,172) (17,458,202) (44,360,374) Total Noncurrent Assets 33,675,196 22,083,006 55,758,202 Total Assets 53,361,184 28,818,539 82,179,723 DEFERRED OUTFLOWS OF RESOURCES Deferred Items - WRS 3,962,662 107,799 4,070,461 Deferred Items - RBP 130,286 — 130,286 Unamortized Loss on Refunding 167,197 10,047 177,244 Total Deferred Outflows of Resources 4,260,145 117,846 4,377,991 Total Assets and Deferred Outflows of Resources 57,621,329 28,936,385 86,557,714 VILLAGE OF BROWN DEER, WISCONSIN Statement of Net Position December 31, 2025 The notes to the financial statements are an integral part of this statement. 6 Primary Government Governmental Business-Type Activities Activities Totals LIABILITIES Current Liabilities Accounts Payable $ 2,024,033 892,328 2,916,361 Retainage Payable 93,580 16,696 110,276 Accrued Payroll 505,612 3,653 509,265 Deposits Payable 15,645 54,339 69,984 Accrued Interest Payable 213,078 — 213,078 Unearned Revenues 10,926 99,192 110,118 Current Portion of Long-Term Liabilities 2,500,226 768,279 3,268,505 Total Current Liabilities 5,363,100 1,834,487 7,197,587 Noncurrent Liabilities Compensated Absences Payable 367,968 25,114 393,082 Net Pension Liability - WRS 661,364 18,156 679,520 Net OPEB Liability - RBP 636,988 — 636,988 General Obligation Bonds Payable - Net 12,462,486 4,765,114 17,227,600 Notes Payable - Net 11,121,209 1,328,724 12,449,933 Leases Payable 39,588 — 39,588 Due to Developer Payable 280,000 — 280,000 Total Noncurrent Liabilities 25,569,603 6,137,108 31,706,711 Total Liabilities 30,932,703 7,971,595 38,904,298 DEFERRED INFLOWS OF RESOURCES Property Taxes 13,708,037 — 13,708,037 Leases 4,900 623,112 628,012 Deferred Items - WRS 1,932,270 53,045 1,985,315 Deferred Items - RBP 364,223 — 364,223 Total Deferred Inflows of Resources 16,009,430 676,157 16,685,587 Total Liabilities and Deferred Inflows of Resources 46,942,133 8,647,752 55,589,885 NET POSITION Net Investment in Capital Assets 19,424,970 15,479,852 34,904,822 Restricted Police Donations 68,103 — 68,103 Village Grant 8,124 — 8,124 Library 1,103,038 — 1,103,038 Police Asset Forfeiture 12,811 — 12,811 Strehlow Donation 45,163 — 45,163 Brown Deer Farmers Market 10,833 — 10,833 Tourism Commission 93,275 — 93,275 Policing Services 50,594 — 50,594 Unrestricted (Deficit) (10,137,715) 4,808,781 (5,328,934) Total Net Position 10,679,196 20,288,633 30,967,829 The notes to the financial statements are an integral part of this statement. 7 Program Revenues Charges Operating Capital for Grants/ Grants/ Expenses Services Contributions Contributions Governmental Activities General Government $ 2,362,651 1,166,874 198,143 — Public Safety 9,039,727 996,303 — — Public Works 5,930,794 47,047 624,634 1,755,548 Health and Human Services 1,286,138 831,037 351,837 — Culture, Recreation, and Education 4,036,275 364,712 9,000 — Conservation and Development 2,080,561 — 52,132 — Interest on Long-Term Debt 847,949 — — — Total Governmental Activities 25,584,095 3,405,973 1,235,746 1,755,548 Business-Type Activities Water Utility 1,930,120 2,352,221 — 194,300 Sewer Utility 1,768,912 1,941,969 — — Storm Water Utility 1,022,172 1,315,928 — — Total Business-Type Activities 4,721,204 5,610,118 — 194,300 Total Primary Government 30,305,299 9,016,091 1,235,746 1,949,848 General Revenues Taxes Property Taxes Room Taxes Intergovernmental - Unrestricted Shared Taxes from State Shared Revenue Investment Income Miscellaneous Transfers - Internal Activity Change in Net Position Net Position - Beginning Net Position - Ending VILLAGE OF BROWN DEER, WISCONSIN Statement of Activities For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 8 Net (Expenses)/Revenues Primary Government Governmental Business-Type Activities Activities Totals (997,634) — (997,634) (8,043,424) — (8,043,424) (3,503,565) — (3,503,565) (103,264) — (103,264) (3,662,563) — (3,662,563) (2,028,429) — (2,028,429) (847,949) — (847,949) (19,186,828) — (19,186,828) — 616,401 616,401 — 173,057 173,057 — 293,756 293,756 — 1,083,214 1,083,214 (19,186,828) 1,083,214 (18,103,614) 12,486,127 — 12,486,127 398,523 — 398,523 103,529 — 103,529 1,518,857 — 1,518,857 547,642 117,028 664,670 805,816 166,760 972,576 269,694 (269,694) — 16,130,188 14,094 16,144,282 (3,056,640) 1,097,308 (1,959,332) 13,735,836 19,191,325 32,927,161 10,679,196 20,288,633 30,967,829 The notes to the financial statements are an integral part of this statement. 9 Debt General Service ASSETS Cash and Investments $ 3,274,288 1,152,775 Receivables - Net of Allowances Taxes 4,671,154 1,370,977 Accounts 355,262 — Accrued Interest 39,344 128 Leases — — Due from Other Funds 2,702,777 — Advances to Other Funds 6,593,596 — Total Assets 17,636,421 2,523,880 LIABILITIES Accounts Payable 302,773 — Retainage Payable — — Accrued Payroll 462,347 — Deposits Payable 15,645 — Unavailable Revenues — — Due to Other Funds — 888,253 Advances from Other Funds — — Total Liabilities 780,765 888,253 DEFERRED INFLOWS OF RESOURCES Property Taxes 7,617,344 2,487,602 Leases — — Total Deferred Inflows of Resources 7,617,344 2,487,602 Total Liabilities and Deferred Inflows of Resources 8,398,109 3,375,855 FUND BALANCES Nonspendable 6,593,596 — Restricted 68,103 — Committed — — Unassigned 2,576,613 (851,975) Total Fund Balances 9,238,312 (851,975) Total Liabilities, Deferred Inflows of Resources, and Fund Balances 17,636,421 2,523,880 VILLAGE OF BROWN DEER, WISCONSIN Balance Sheet - Governmental Funds December 31, 2025 The notes to the financial statements are an integral part of this statement. 10 Capital Projects TIF No. 5 (Formerly Capital TIF No. 4 Nonmajor) Improvements Nonmajor Totals 678,062 1,671,252 221,963 3,315,265 10,313,605 758,074 26,744 255,722 967,311 8,049,982 28,836 — 876,133 460,391 1,720,622 — — 1,422 17,218 58,112 — — — 10,014 10,014 — 385,788 — — 3,088,565 — — — — 6,593,596 1,464,972 2,083,784 1,355,240 4,770,199 29,834,496 5,329 45,769 1,180,824 489,338 2,024,033 — — 93,580 — 93,580 — — — 43,265 505,612 — — — — 15,645 — — — 10,926 10,926 — — 2,175,748 524,564 3,588,565 6,593,596 — — — 6,593,596 6,598,925 45,769 3,450,152 1,068,093 12,831,957 1,274,579 44,965 464,000 1,819,547 13,708,037 — — — 4,900 4,900 1,274,579 44,965 464,000 1,824,447 13,712,937 7,873,504 90,734 3,914,152 2,892,540 26,544,894 — — — — 6,593,596 — 1,993,050 — 1,323,838 3,384,991 — — — 993,567 993,567 (6,408,532) — (2,558,912) (439,746) (7,682,552) (6,408,532) 1,993,050 (2,558,912) 1,877,659 3,289,602 1,464,972 2,083,784 1,355,240 4,770,199 29,834,496 The notes to the financial statements are an integral part of this statement. 11 Total Governmental Fund Balances $ 3,289,602 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in Governmental Activities are not financial resources and therefore, are not reported in the funds. 33,675,196 Deferred outflows (inflows) of resources related to the pensions not reported in the funds. Deferred Items - WRS 2,030,392 Deferred Items - RBP (233,937) Long-term liabilities are not due and payable in the current period and therefore are not reported in the funds. Compensated Absences Payable (459,960) Net Pension Liability - WRS (661,364) Net OPEB Liability - RBP (667,774) General Obligation Bonds Payable (13,810,000) Notes Payable (11,420,000) Leases Payable (79,036) Due to Developer Payable (420,000) Unamortized Bond Premium (551,695) Unamortized Loss on Refunding 167,197 Accrued Interest Payable (213,078) Internal service funds are used by the City to charge the costs of health and dental insurance benefits to individual funds. The assets and liabilities of the internal service funds are included in the governmental activities in the Statement of Net Position. 33,653 Net Position of Governmental Activities 10,679,196 VILLAGE OF BROWN DEER, WISCONSIN Reconciliation of the Total Governmental Fund Balance to the Statement of Net Position - Governmental Activities December 31, 2025 The notes to the financial statements are an integral part of this statement. 12 See Following Page VILLAGE OF BROWN DEER, WISCONSIN Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended December 31, 2025 13 Debt General Service Revenues Taxes $ 7,961,035 2,194,511 Intergovernmental 2,296,856 — Licenses and Permits 318,492 — Charges for Services 848,382 — Fines and Forfeitures 368,269 — Public Improvement Revenues — — Investment Income 415,838 — Miscellaneous 241,453 — Total Revenues 12,450,325 2,194,511 Expenditures General Government 1,911,603 — Public Safety 7,842,096 — Public Works 1,682,039 — Health and Human Services 141,791 — Culture, Recreation, and Education 325,025 — Conservation and Development 450,111 — Capital Outlay — — Debt Service Principal Retirement 39,309 1,561,908 Interest and Fiscal Charges 5,169 632,711 Total Expenditures 12,397,143 2,194,619 Excess (Deficiency) of Revenues Over (Under) Expenditures 53,182 (108) Other Financing Sources (Uses) Debt Issuance — — Transfers In 269,694 — Transfers Out (33,653) — 236,041 — Net Change in Fund Balances 289,223 (108) Fund Balances - as Previously Reported 8,949,089 (851,867) Adjustment - Nonmajor to Major — — Fund Balances - as Adjusted 8,949,089 (851,867) Fund Balances - Ending 9,238,312 (851,975) VILLAGE OF BROWN DEER, WISCONSIN Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 14 Capital Projects TIF No. 5 (Formerly Capital TIF No. 4 Nonmajor) Improvements Nonmajor Totals 1,057,591 — 470,500 1,201,013 12,884,650 17,397 — 1,755,548 543,879 4,613,680 — — — 193,675 512,167 — — — 1,630,108 2,478,490 — — — — 368,269 — — — 47,047 47,047 — 68,106 — 63,698 547,642 28,836 — 9,816 525,711 805,816 1,103,824 68,106 2,235,864 4,205,131 22,257,761 — 60,000 — — 1,971,603 — — — 297,041 8,139,137 — 6,219 — 543,985 2,232,243 — — — 1,117,138 1,258,929 — — — 1,562,972 1,887,997 141,477 82,397 — 212,192 886,177 1,193,540 4,469,193 5,653,492 — 11,316,225 108,092 — — 475,000 2,184,309 1,742 220,799 — 18,081 878,502 1,444,851 4,838,608 5,653,492 4,226,409 30,755,122 (341,027) (4,770,502) (3,417,628) (21,278) (8,497,361) — 6,860,000 — — 6,860,000 250,000 — — — 519,694 — — — (250,000) (283,653) 250,000 6,860,000 — (250,000) 7,096,041 (91,027) 2,089,498 (3,417,628) (271,278) (1,401,320) (6,317,505) — 858,716 2,052,489 4,690,922 — (96,448) — 96,448 — (6,317,505) (96,448) 858,716 2,148,937 4,690,922 (6,408,532) 1,993,050 (2,558,912) 1,877,659 3,289,602 The notes to the financial statements are an integral part of this statement. 15 Net Change in Fund Balances - Total Governmental Funds $ (1,401,320) Amounts reported for governmental activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital Outlays 5,161,035 Depreciation Expense (1,990,537) Disposals - Cost (144,259) Disposals - Accumulated Depreciation 100,808 The net effect of deferred outflows (inflows) of resources related to the pensions not reported in the funds. Change in Deferred Items - WRS (141,941) Change in Deferred Items - RBP (31,964) The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal on long-term debt consumes the current financial resources of the governmental funds. Change in Compensated Absences Payable 54,626 Change in Net Pension Liability/(Asset) - WRS (63,135) Change in Net OPEB Liability - RBP 11,532 Issuance of Debt (6,860,000) Retirement of Debt 2,184,309 Amortization of Bond Premium 80,055 Changes to accrued interest on long-term debt in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. (49,502) Internal service funds are used by the City to charge the costs of health and dental insurance benefits to individual funds. The net revenue of certain activities of internal service funds is reported with governmental activities. 33,653 Changes in Net Position of Governmental Activities (3,056,640) VILLAGE OF BROWN DEER, WISCONSIN Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of the Governmental Funds to the Statement of Activities - Governmental Activities For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 16 See Following Page VILLAGE OF BROWN DEER, WISCONSIN Statement of Net Position - Proprietary Funds December 31, 2025 17 Governmental Business-Type Activities - Enterprise Funds Activities Water Sewer Storm Water Internal Utility Utility Utility Totals Service ASSETS Current Assets Cash and Investments $ 1,065,259 2,210,972 904,109 4,180,340 33,653 Receivables - Net of Allowances Taxes 216,818 181,100 108,620 506,538 — Accounts 343,182 310,440 200,020 853,642 — Leases 654,668 — — 654,668 — Accrued Interest 5,371 1,536 2,075 8,982 — Due from Other Funds — 500,000 — 500,000 — Prepaids 31,363 — — 31,363 — Total Current Assets 2,316,661 3,204,048 1,214,824 6,735,533 33,653 Noncurrent Assets Capital Assets Nondepreciable 11,654 — 64,695 76,349 — Depreciable 17,602,030 10,833,987 11,028,842 39,464,859 — Accumulated Depreciation (6,907,619) (5,307,578) (5,243,005) (17,458,202) — Total Noncurrent Assets 10,706,065 5,526,409 5,850,532 22,083,006 — Total Assets 13,022,726 8,730,457 7,065,356 28,818,539 33,653 DEFERRED OUTFLOWS OF RESOURCES Deferred Items - WRS — 34,439 73,360 107,799 — Loss on Refunding 2,561 2,659 4,827 10,047 — Total Deferred Outflows of Resources 2,561 37,098 78,187 117,846 — Total Assets and Deferred Outflows of Resources 13,025,287 8,767,555 7,143,543 28,936,385 33,653 VILLAGE OF BROWN DEER, WISCONSIN Statement of Net Position - Proprietary Funds December 31, 2025 The notes to the financial statements are an integral part of this statement. 18 Governmental Business-Type Activities - Enterprise Funds Activities Water Sewer Storm Water Internal Utility Utility Utility Totals Service LIABILITIES Current Liabilities Accounts Payable $ 649,103 138,245 104,980 892,328 — Retainage Payable 16,696 — — 16,696 — Accrued Payroll 130 678 2,845 3,653 — Accrued Interest 11,000 16,764 26,575 54,339 — Unearned Revenues 99,192 — — 99,192 — Current Portion of Long-Term Debt 230,000 265,972 272,307 768,279 — Total Current Liabilities 1,006,121 421,659 406,707 1,834,487 — Long-Term Liabilities Compensated Absences Payable — 15,889 9,225 25,114 — Net Pension Liability - WRS — 5,801 12,355 18,156 — General Obligation Bonds - Net 650,186 943,564 3,171,364 4,765,114 — Notes Payable - Net 498,724 830,000 — 1,328,724 — Total Long-Term Liabilities 1,148,910 1,795,254 3,192,944 6,137,108 — Total Liabilities 2,155,031 2,216,913 3,599,651 7,971,595 — DEFERRED INFLOWS OF RESOURCES Leases 623,112 — — 623,112 — Deferred Items - WRS — 16,947 36,098 53,045 — Total Deferred Inflows of Resources 623,112 16,947 36,098 676,157 — Total Liabilities and Deferred Inflows of Resources 2,778,143 2,233,860 3,635,749 8,647,752 — NET POSITION Net Investment in Capital Assets 9,313,020 3,752,837 2,413,995 15,479,852 — Unrestricted 934,124 2,780,858 1,093,799 4,808,781 33,653 Total Net Position 10,247,144 6,533,695 3,507,794 20,288,633 33,653 The notes to the financial statements are an integral part of this statement. 19 Governmental Business-Type Activities - Enterprise Funds Activities Water Sewer Storm Water Internal Utility Utility Utility Totals Service Operating Revenues Charges for Services $ 2,352,221 1,941,969 1,315,928 5,610,118 — Operating Expenses Operation and Maintenance 1,575,954 1,525,514 572,829 3,674,297 — Depreciation and Amortization 309,213 180,633 353,904 843,750 — Total Operating Expenses 1,885,167 1,706,147 926,733 4,518,047 — Operating Income 467,054 235,822 389,195 1,092,071 — Nonoperating Revenues (Expenses) Investment Income 82,827 34,201 — 117,028 — Rental Income 152,355 — — 152,355 — Interest Expense (44,953) (62,765) (95,439) (203,157) — Miscellaneous 14,405 — — 14,405 — 204,634 (28,564) (95,439) 80,631 — Income Before Contributions and Transfers 671,688 207,258 293,756 1,172,702 — Capital Contributions 194,300 — — 194,300 — Transfers In — — — — 33,653 Transfers Out (259,298) (10,396) — (269,694) — (64,998) (10,396) — (75,394) 33,653 Change in Net Position 606,690 196,862 293,756 1,097,308 33,653 Net Position - Beginning 9,640,454 6,336,833 3,214,038 19,191,325 — Net Position - Ending 10,247,144 6,533,695 3,507,794 20,288,633 33,653 VILLAGE OF BROWN DEER, WISCONSIN Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 20 Governmental Business-Type Activities - Enterprise Funds Activities Water Sewer Storm Water Internal Utility Utility Utility Totals Service Cash Flows from Operating Activities Receipts from Customers and Users $ 2,670,642 1,423,019 1,341,001 5,434,662 — Payments to Employees (45,771) (85,513) (182,463) (313,747) — Payments to Suppliers (1,093,995) (1,453,143) (353,313) (2,900,451) — 1,530,876 (115,637) 805,225 2,220,464 — Cash Flows from Noncapital Financing Activities Transfers In — — — — 33,653 Transfers Out (259,298) (10,396) — (269,694) — (259,298) (10,396) — (269,694) 33,653 Cash Flows from Capital and Related Financing Activities Purchase of Capital Assets (748,775) (290,464) (140,667) (1,179,906) — Retirement of Debt (140,000) (201,730) (328,270) (670,000) — Interest Expense (44,953) (62,765) (95,439) (203,157) — (933,728) (554,959) (564,376) (2,053,063) — Cash Flows from Investing Activities Investment Income 82,827 34,201 — 117,028 — Net Change in Cash and Cash Equivalents 420,677 (646,791) 240,849 14,735 33,653 Cash and Cash Equivalents - Beginning 644,582 2,857,763 663,260 4,165,605 — Cash and Cash Equivalents - Ending 1,065,259 2,210,972 904,109 4,180,340 33,653 Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities Operating Income 467,054 235,822 389,195 1,092,071 — Adjustments to Reconcile Operating Income to Net Cash Provided by (Used in) Operating Activities Depreciation and Amortization 309,213 180,633 353,904 843,750 — Allocation of Meter Depreciation 20,478 (20,478) — — — Other Income (Expense) 166,760 — — 166,760 — (Increase) Decrease in Current Assets 131,183 (498,472) 25,073 (342,216) — Increase (Decrease) in Current Liabilities 436,188 (13,142) 37,053 460,099 — Net Cash Provided by Operating Activities 1,530,876 (115,637) 805,225 2,220,464 — Noncash Capital and Related Financing Activities Capital Contributions 194,300 — — 194,300 — VILLAGE OF BROWN DEER, WISCONSIN Statement of Cash Flows - Proprietary Funds For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 21 Custodial Property Tax ASSETS Cash and Cash Equivalents $ 9,564,177 Receivables Taxes 8,946,014 Total Assets 18,510,191 LIABILITIES Accounts Payable 21,422 Due to Other Governments 18,488,769 Total Liabilities 18,510,191 NET POSITION Net Position Restricted for Individuals, Organizations, and Other Governments — VILLAGE OF BROWN DEER, WISCONSIN Statement of Fiduciary Net Position December 31, 2025 The notes to the financial statements are an integral part of this statement. 22 Custodial Property Tax Additions Collection of Property Tax $ 12,888,946 Deductions Distributions to Other Governments 12,888,946 Change in Fiduciary Net Position — Net Position Restricted for Individuals, Organizations, and Other Governments Beginning — Ending — VILLAGE OF BROWN DEER, WISCONSIN Statement of Changes in Fiduciary Net Position For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 23 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Village of Brown Deer , Wisconsin, operates under a manager form of government. The Village is governed by an elected president and six-member board of trustees. The Village’s major operations include police, fire, EMS, dispatch, highway and street maintenance and reconstruction, forestry, winter operations, building inspection and code enforcement, public improvements, economic development, planning and zoning, licensing, elections, parks and recreation, municipal court, stormwater and waterworks and sewerage services, and administrative services. The government-wide financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations). The more significant of the Village’s accounting policies established in GAAP and used by the Village are described below. REPORTING ENTITY The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units are, in substance, part of the primary government’s operations, even though they are legally separate entities. Thus, blended component units are appropriately presented as funds of the primary government. Each discretely presented component unit is r e p o r t e d i n a s e p a r a t e c o l u m n i n t h e g o v e r n m e n t - w i d e f i n a n c i a l s t a t e m e n t s t o e m p h a s i z e t h a t i t i s b o t h l e g a l l y a n d substantively separate from the government. Management has determined that there are no fiduciary component units that are required to be included in the financial statements of the Village as pension trust funds and there are no discretely component units to include in the reporting entity. BASIS OF PRESENTATION Government-Wide Statements The Village’s basic financial statements include both government-wide (reporting the Village as a whole) and fund financial statements (reporting the Village’s major funds). Both the government-wide and fund financial statements categorize primary activities as either governmental or business type. The Village’s general government, public safety, public works, health and human, culture, recreation, and education, and conservation and development services are classified as governmental activities. The Village’s water utility, sewer utility, and storm water utility services are classified as business-type activities. In the government-wide Statement of Net Position, both the governmental and business-type activities columns are: (a) presented on a consolidated basis by column, and (b) reported on a full accrual, economic resource basis, which recognizes all long-term assets/deferred outflows and receivables as well as long-term debt/deferred inflows and obligations. The Village’s net position is reported in three parts: net investment in capital assets; restricted; and unrestricted. The Village first utilizes restricted resources to finance qualifying activities. The government-wide Statement of Activities reports both the gross and net cost of each of the Village’s functions and business-type activities (general government, public safety, public works, etc.) The functions are supported by general government revenues (property taxes, room taxes, certain intergovernmental revenues, fines, permits and charges, etc.). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, operating and capital grants. Program revenues must be directly associated with the function (general government, public safety, public works, etc.) or a business-type activity. Operating grants include operating-specific and discretionary (either operating or capital) grants while the capital grants column reflects capital-specific grants. The net costs (by function or business-type activity) are normally covered by general revenue (property tax, room taxes, intergovernmental revenues, investment income, etc.). VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 24 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued BASIS OF PRESENTATION - Continued Government-Wide Statements - Continued The Village does not allocate indirect costs. An administrative service fee is charged by the General Fund to the other operating funds that is eliminated like a reimbursement (reducing the revenue and expense in the General Fund) to recover the direct costs of General Fund services provided (finance, personnel, purchasing, legal, technology management, etc.). This government-wide focus is more on the sustainability of the Village as an entity and the change in the Village’s net position resulting from the current year’s activities. Fund Financial Statements The financial transactions of the Village are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts that comprises its assets/deferred outflows, liabilities/deferred inflows, fund equity, revenues and expenditures/expenses. Funds are organized into three major categories: governmental, proprietary, and fiduciary. The emphasis in fund financial statements is on the major funds in either the governmental or business-type activities categories. GASB Statement No. 34 sets forth minimum criteria (percentage of the assets/deferred outflows, liabilities/ deferred inflows, revenues or expenditures/expenses of either fund category or the governmental and enterprise combined) for the determination of major funds. The Village may electively add funds, as major funds, which either have debt outstanding or a specific or community focus. The nonmajor funds are combined in a single column in the fund financial statements. A fund is considered major if it is the primary operating fund of the Village or meets the following criteria: Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type; and Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined. The various funds are reported by generic classification within the financial statements. The following fund types are used by the Village: Governmental Funds The focus of the governmental funds’ measurement (in the fund statements) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the governmental funds of the Village: General Fund is the general operating fund of the Village. It is used to account for all financial resources except those required to be accounted for in another fund. The General Fund is a major fund. Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The Village maintains twelve nonmajor special revenue funds. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 25 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued BASIS OF PRESENTATION - Continued Governmental Funds - Continued Debt Service Funds are used to account for the accumulation of funds for the periodic payment of principal and interest on general long-term debt. The Debt Service Fund is treated as a major fund and is used account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by business-type/proprietary funds). The TIF No. 4 Fund, a major fund, accounts for and reports financial resources that are restricted, committed, or assigned to expenditures outlined in the TIF project plan. The TIF No. 5 Fund, also a major fund, accounts for and reports financial resources that are restricted, committed, or assigned to expenditures outlined in the TIF project plan. The Capital Improvements Fund, another major fund, accounts for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition or construction of capital facilities and other capital assets for the Capital Improvement Plan. Additionally, the Village maintains three nonmajor capital project funds. Proprietary Funds The focus of proprietary fund measurement is upon determination of operating income, changes in net position, financial position, and cash flows. The generally accepted accounting principles applicable are those similar to businesses in the private sector. The following is a description of the proprietary funds of the Village: Enterprise Funds are required to account for operations for which a fee is charged to external users for goods or services and the activity (a) is financed with debt that is solely secured by a pledge of the net revenues, (b) has third party requirements that the cost of providing services, including capital costs, be recovered with fees and charges or (c) establishes fees and charges based on a pricing policy designed to recover similar costs. The Village maintains three major enterprise funds. The Water Utility fund accounts for the activities of operating the water system. The Sewer Utility fund accounts for the activities of operating the sewer system. The Storm Water Utility Fund accounts for the activities of the operations of the storm water system. Internal Service Funds are used to account for the financing of goods or services provided by an activity to other departments, funds or component units of the Village on a cost-reimbursement basis. The Village maintains one internal service fund. The Self-Funded Health Insurance Fund accounts for the accumulation of resources and payments of claims, by allowing the Village to systematically collect, retain, and manage financial resources that are dedicated exclusively to funding employee healthcare costs. The Village’s internal service fund is presented in the proprietary funds financial statements. Because the principal users of the internal services are the Village’s governmental activities, the financial statements of the internal service funds are consolidated into the governmental column when presented in the government-wide financial statements. To the extent possible, the cost of these services is reported in the appropriate functional activity (general government, public safety, public works, etc.). Fiduciary Funds Fiduciary funds are used to report assets held in a trustee or custodial capacity for others and therefore are not available to support Village programs. The reporting focus is on net position and changes in net position and is reported using accounting principles similar to proprietary funds. Custodial Funds are used to account for assets held by the Village in a purely custodial capacity. The Property Tax Fund accounts for the collection of property taxes for other taxing governmental agencies and the distributions made to those agencies. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 26 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued BASIS OF PRESENTATION - Continued Fiduciary Funds - Continued The Village’s fiduciary funds are presented in the fiduciary fund financial statements. Since by definition these assets are being held for the benefit of a third party (other local governments, private parties, pension participants, etc.) and cannot be used to address activities or obligations of the Village, these funds are not incorporated into the government-wide statements. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING Measurement focus is a term used to describe “which” transactions are recorded within the various financial statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus applied. Measurement Focus On the government-wide Statement of Net Position and the Statement of Activities, both governmental and business-type activities are presented using the economic resources measurement focus as defined below. In the fund financial statements, the “current financial resources” measurement focus or the “economic resources” measurement focus is used as appropriate. All governmental funds utilize a “current financial resources” measurement focus. Only current financial assets/ deferred outflows and liabilities/deferred inflows are generally included on their balance sheets. Their operating statements present sources and uses of available spendable financial resources during a given period. These funds use fund balance as their measure of available spendable financial resources at the end of the period. All proprietary and custodial funds utilize an “economic resources” measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets/deferred outflows, liabilities/deferred inflows (whether current or noncurrent) associated with their activities are reported. Proprietary and custodial funds equity is classified as net position. Basis of Accounting In the government-wide Statement of Net Position and Statement of Activities, both governmental and business- type activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability/deferred inflow is incurred or economic asset used. Revenues, expenses, gains, losses, assets/deferred outflows, and liabilities/deferred inflows resulting from exchange and exchange-like transactions are recognized when the exchange takes place. In the fund financial statements, governmental funds are presented on the modified accrual basis of accounting. Under this modified accrual basis of accounting, revenues are recognized when “measurable and available.” Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within the current period or within sixty days after year-end. The Village recognizes property taxes when they become both measurable and available in accordance with GASB Codification Section P70. A sixty-day availability period is used for revenue recognition for all other governmental fund revenues. Expenditures (including capital outlay) are recorded when the related fund liability is incurred, except for general obligation bond principal and interest which are recognized when due. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 27 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued MEASUREMENT FOCUS AND BASIS OF ACCOUNTING - Continued Basis of Accounting - Continued In applying the susceptible to accrual concept under the modified accrual basis, those revenues susceptible to accrual are property taxes, room taxes, licenses, permits, investment revenue, and charges for services. All other revenues are not susceptible to accrual because generally they are not measurable until received in cash. All proprietary and custodial funds utilize the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the Village’s enterprise funds, and of the Village’s internal service fund are charges to customers for sales and services. The Village also recognizes as operating revenue the portion of tap fees intended to recover the cost of connecting new customers to the system. Operating expenses for enterprise funds and internal service fund include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/ NET POSITION Cash and Investments For the purpose of the Statement of Net Position, cash and cash equivalents are considered to be cash on hand, demand deposits, and cash with fiscal agent. For the purpose of the proprietary funds’ Statement of Cash Flows, cash and cash equivalents are considered to be cash on hand, demand deposits, cash with fiscal agent, and all highly liquid investments with an original maturity of three months or less. Investments are generally reported at fair value. Short-term investments are reported at cost, which approximates fair value. For investments, the Village categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Interfund Receivables, Payables and Activity Interfund activity is reported as loans, services provided, reimbursements or transfers. Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation. Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses. Internal service fund services provided and used are not eliminated in the process of consolidation. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers between governmental or proprietary funds are netted as part of the reconciliation to the government-wide financial statements. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 28 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/ NET POSITION - Continued Receivables In the government-wide financial statements, receivables consist of all revenues earned at year-end and not yet received. Allowances for uncollectible accounts receivable are based upon historical trends and the periodic aging of accounts receivable. Major receivables balances for governmental activities include property taxes, notes, and accounts. Business-type activities report utility charges as their major receivables. Prepaids Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaids in both the government-wide and fund financial statements. Prepaids are valued at cost, which approximates market. The costs of governmental fund-type prepaids are recorded as expenditures when consumed rather than when purchased. Capital Assets Capital assets purchased or acquired with an original cost of $5,000, depending on asset class, or more are reported at historical cost or estimated historical cost. Contributed assets are reported at acquisition value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. General capital assets are long-lived assets of the Village as a whole. When purchased, such assets are recorded as expenditures in the governmental funds and capitalized/amortized. Infrastructure such as streets, traffic signals and signs are capitalized. The valuation basis for general capital assets are historical cost, or where historical cost is not available, estimated historical cost based on replacement costs. Capital assets in the proprietary funds are capitalized/amortized in the fund in which they are utilized. The valuation basis for proprietary fund capital assets are the same as those used for the general capital assets. PSC guidelines are followed for depreciation related to the Water Utility. Depreciation/amortization on all assets is computed and recorded using the straight-line method of depreciation/ amortization over the following estimated useful lives: Buildings and Improvements 10 - 40 Years Library Collection 12 Years Machinery and Equipment 5 - 15 Years Utility System 18 - 90 Years Infrastructure 10 - 80 Years Right to Use Leased Asset 5 Years VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 29 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/ NET POSITION - Continued Deferred Outflows/Inflows of Resources Deferred outflow/inflow of resources represents a consumption/acquisition of net assets that applies to a future period and therefore will not be recognized as an outflow of resources (expense)/inflow of resources (revenue) until that future time. Pensions For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Wisconsin Retirement System (WRS) and additions to/deductions from WRS’ fiduciary net position have been determined on the same basis as they are reported by WRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Other Post-Employment Benefits (OPEB) For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to the OPEB, and OPEB expense, information about the fiduciary net position of the Village OPEB Plan and additions to/deductions from the Village OPEB Plan’s fiduciary net position have been determined on the same basis as they are reported by the Village OPEB Plan. For this purpose, the Village OPEB Plan recognizes benefit payments when due and payable in accordance with the benefit terms. Compensated Absences Under terms of employment, employees are granted sick pay benefits and vacations in varying amounts. Only benefits considered to be vested are disclosed in these statements. All vested vacation and vested sick leave pay is accrued when incurred in the government-wide and proprietary financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements, and are payable with expendable available resources. Payments for vacation and sick leave will be made at rates in effect when the benefits are used. Accumulated vacation and sick leave liabilities at year-end is determined on the basis of current salary rates and included salary related payments. Long-Term Obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long- term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Position. Bond premiums and discounts, are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as expenses at the time of issuance. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 30 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/ NET POSITION - Continued Long-Term Obligations - Continued In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Net Position In the government-wide financial statements, equity is classified as net position and displayed in three components: Net Investment in Capital Assets - Consists of capital assets including restricted capital assets, net of accumulated depreciation/amortization and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Restricted - Consists of net position with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislations. Unrestricted - All other net position balances that do not meet the definition of “restricted” or “net investment in capital assets.” In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative management plans that are subject to change. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumption that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 31 NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY BUDGETARY INFORMATION Budgetary information is derived from the annual operating budget. Budgets are adopted on a basis consistent with GAAP. A budget has been adopted for the General Fund, Special Revenue Funds (excluding Village Grant and Police Asset Forfeiture), Debt Service Fund, and the Capital Projects Funds (excluding TIF No. 2). Wisconsin Statue 65.90 requires that an annual budget be adopted for all funds levying a general property tax. The budgeted amounts presented include any amendments adopted during the year. The Village Manager may authorize transfers of budgeted amounts within the General Fund. Transfers between funds and changes to the total budget must be approved by two-thirds of the Village board. Appropriations lapse at year-end unless specifically carried over. There were no carryovers to the following year. Budgets are adopted at the function level for the General Fund and at the individual fund level for all other funds. EXCESS OF ACTUAL EXPENDITURES OVER BUDGET IN INDIVIDUAL FUNDS The following funds had an excess of actual expenditures over budget as of the date of this report: Fund Excess General $ 82,719 Debt Service 108 TIF No. 5 4,778,608 Capital Improvements 197,273 Special Assessments 10,906 Library 555,283 Recycling 35,920 Brown Deer Farmers Market 6,361 TIF No. 3 4,927 Water Utility 82,754 DEFICIT FUND BALANCES The following funds had deficit fund balance as of the date of this report: Fund Deficit Debt Service $ 851,975 TIF No. 4 6,408,532 Capital Improvements 2,558,912 TIF No. 3 412,996 TIF No. 6 26,750 Deficits will be eliminated by future revenues or transfers. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 32 NOTE 3 - DETAIL NOTES ON ALL FUNDS DEPOSITS AND INVESTMENTS The Village maintains a cash and investment pool that is available for use by all funds except the pension trust funds. Each fund type's portion of this pool is displayed on the financial statements as "cash and investments." In addition, investments are separately held by several of the Village's funds. Permitted Deposits and Investments - Statutes authorize the Village to make deposits/invest in commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, obligations of States and their political subdivisions, credit union shares, repurchase agreements, commercial paper rated within the three highest classifications by at least two standard rating services, and the Local Government Investment Pool. The Local Government Investment Pool (LGIP) is an investment pool managed by the Wisconsin Department of Administration, which allows governments within the State to pool their funds for investment purposes. LGIP is not registered with the SEC as an investment company. Investments in LGIP are valued at the share price, which is the price for which the investment could be sold. Deposits. At year-end, the carrying amount of the Village’s deposits for governmental and business-type activities totaled $7,282,774 and the bank balances totaled $6,939,711. Investments. At year-end, the Village has the following investments: Investment Maturities (in Years) Fair Less Than More Than Investment Type Value 1 1-5 6-10 10 U.S. Treasury Securities $ 723,122 723,122 — — — U.S. Agency Securities 1,752,417 1,752,417 — — — Municipal Bonds 4,657,217 2,558,575 2,098,642 — — LGIP 112,068 112,068 — — — Totals 7,244,824 5,146,182 2,098,642 — — The Village has the following recurring fair value measurements as of year-end: • U.S. Treasury Securities of $723,122 are valued using quoted market prices (Level 1 inputs) • U.S. Agency Securities of $1,752,417 are valued using a matrix pricing model (Level 2 inputs) • Municipal Bonds of $4,657,217 are valued using the matric pricing model (Level 2 inputs) • LGIP of $112,068 is measured using the net asset value (NAV) as determined by the pool. Debt Securities classified in Level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities’ relationship to benchmark quoted prices. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 33 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued DEPOSITS AND INVESTMENTS - Continued Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The Village’s investment policy addresses interest rate risk by limiting the maturity of any security in accordance with state statutes and structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity. Credit Risk . Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Besides investing in security instruments authorized under State Statute, the Village’s investment policy further states that safety of principal is the foremost objective of the Village. At year-end, the Village’s investments in U.S. Agency Securities were rated AA+ by Standard and Poor's, municipal bonds were rated AAA to A- by Standard and Poor's, and LGIP were not rated. Custodial Credit Risk - Deposits . In the case of deposits, this is the risk that in the event of a bank failure, the Village’s deposits may not be returned to it. The Village’s investment policy states that the Village shall maintain balances with its banking financial institutions that do not exceed the combined amount FDIC insurance and State Deposit Guarantee Fund insurance, along with the amount of collateralized deposits per an agreement with its primary banking institution. However, deposits may temporarily exceed the insured and collateralized amounts during periods when property taxes are collected. Deposits in local banks and the Wisconsin Government Investment Pool (“LGIP”) are also insured by the State Deposit Guarantee Fund (“SDGF”) in the amount of $400,000 per financial institution. At year-end, the entire amount of the bank balance of deposits was covered by collateral, federal depository or equivalent insurance. Custodial Credit Risk - Investments . For an investment, this is the risk that in the event of the failure of the counterparty, the Village will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The Village mitigates custodial credit risk for investments by maintaining a list of financial institutions, public depositories, and broker/dealers authorized by resolution or provide deposit and investment services All financial institutions, public depositors, and broker/dealers authorized by resolution to provide deposit and investment services must supply appropriate audited financial statements demonstrating compliance with state and federal capital adequacy guidelines. At year-end, the Village’s investments in U.S. Agency Securities are all insured or registered with the Village or its agent in the Village’s name and the Village’s investment in the LGIP is subject to custodial credit risk. Concentration of Credit Risk . This is the risk of loss attributed to the magnitude of the Village’s investment in a single issuer. The Village’s investment policy does not address concentration of credit risk. At year-end, the Village does not have any investments over 5 percent of the total cash and investment portfolio (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments). PROPERTY TAXES Property taxes for 2024 attach as an enforceable lien on January 1, on property values assessed as of the same date. Taxes are levied by December of the subsequent fiscal year (by passage of a Tax Levy Ordinance). Tax bills are prepared by the County and are payable in three installments, on or about January 31, March 31, and May 31. The County collects such taxes and remits them periodically. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 34 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued CAPITAL ASSETS Governmental Activities Governmental capital asset activity for the fiscal year was as follows: Beginning Ending Balances Increases Decreases Balances Nondepreciable Capital Assets Land $ 3,664,123 — — 3,664,123 Construction in Progress 454,278 2,189,043 278,067 2,365,254 4,118,401 2,189,043 278,067 6,029,377 Depreciable/Amortizable Capital Assets Building and Improvements 20,056,683 896,239 70,303 20,882,619 Library Collection 829,331 — — 829,331 Machinery and Equipment 5,760,466 411,490 73,956 6,098,000 Infrastructure 24,598,468 1,942,330 — 26,540,798 Right to Use Leased Assets 197,243 — — 197,243 51,442,191 3,250,059 144,259 54,547,991 Less Accumulated Depreciation/Amortization Building and Improvements 6,922,795 521,502 26,852 7,417,445 Library Collection 749,751 25,067 — 774,818 Machinery and Equipment 4,319,770 503,199 73,956 4,749,013 Infrastructure 12,954,217 901,320 — 13,855,537 Right to Use Leased Assets 65,910 39,449 — 105,359 25,012,443 1,990,537 100,808 26,902,172 Total Net Depreciable/Amortizable Capital Assets 26,429,748 1,259,522 43,451 27,645,819 Total Net Capital Assets 30,548,149 3,448,565 321,518 33,675,196 Depreciation/amortization expense was charged to governmental activities as follows: General Government $ 137,038 Public Safety 286,894 Public Works 1,339,066 Health and Human Services 27,209 Culture, Recreation, and Education 199,486 Conservation and Development 844 1,990,537 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 35 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued CAPITAL ASSETS - Continued Business-Type Activities Business-type capital asset activity for the fiscal year was as follows: Beginning Ending Balances Increases Decreases Balances Nondepreciable Capital Assets Land $ 11,654 — — 11,654 Construction in Progress — 64,695 — 64,695 11,654 64,695 — 76,349 Depreciable Capital Assets Buildings and Improvements 3,085,089 — — 3,085,089 Water Utility System 15,699,505 943,075 63,436 16,579,144 Sewer Utility System 9,251,782 290,464 — 9,542,246 Storm Water Utility System 8,458,266 75,972 — 8,534,238 Machinery and Equipment 1,724,142 — — 1,724,142 38,218,784 1,309,511 63,436 39,464,859 Less Accumulated Depreciation Buildings and Improvements 484,502 97,393 — 581,895 Water Utility System 5,729,254 297,168 63,436 5,962,986 Sewer Utility System 4,780,060 119,184 — 4,899,244 Storm Water Utility System 4,611,038 257,926 — 4,868,964 Machinery and Equipment 1,055,836 89,277 — 1,145,113 16,660,690 860,948 63,436 17,458,202 Total Net Depreciable Capital Assets 21,558,094 448,563 — 22,006,657 Total Net Capital Assets 21,569,748 513,258 — 22,083,006 Depreciation expense was charged to business-type activities as follows: Water Utility $ 315,154 Sewer Utility 185,781 Storm Water Utility 360,013 860,948 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 36 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LEASES RECEIVABLE The Village is a lessor on the following leases at year end: Leases Start Date End Date Payments Interest Rate Armed Forces Contract Lease February 1, 2021 February 1, 2026 $10,314 Monthly 3.00% US Cellular Lease May 20, 2001 May 20, 2026 $20,000 to $ 64,502 Annually 3.00% Verizon Lease July 29, 2021 July 29, 2040 $36,713 to $48,865 Annually 3.00% AT&T Lease June 1, 2006 June 1, 2031 $26,050 to $44,348 Annually 3.00% During the fiscal year, the Village has recognized $ 111,963 of lease revenue. There were no variable or other payments not previously included in the measurement of the lease receivable recognized in the current year. The future principal and interest lease payments as of the year-end were as follows: Fiscal Governmental Activities Business-Type Activities Year Principal Interest Principal Interest 2026 $ 10,014 300 38,748 1,637 2027 — — 38,845 1,540 2028 — — 38,942 1,443 2029 — — 39,039 1,346 2030 — — 39,137 1,248 2031 — — 43,273 1,150 2032 — — 43,381 1,042 2033 — — 43,490 933 2034 — — 43,599 824 2035 — — 43,708 715 2036 — — 48,259 606 2037 — — 48,380 485 2038 — — 48,501 364 2039 — — 48,622 243 2040 — — 48,744 121 10,014 300 654,668 13,697 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 37 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued INTERFUND TRANSFERS Interfund transfers for the fiscal year consisted of the following: Transfer In Transfer Out Amount General Water Utility $ 259,298 (1) General Sewer Utility 10,396 (1) TIF No. 4 Nonmajor Governmental 250,000 (1) Internal Service General 33,653 (2) 553,347 Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them, (2) to fund the new internal service fund. INTERFUND BALANCES Interfund balances result from the time lag between when transactions are recorded in the accounting system and payments between funds are made. The composition of interfund balances as of the date of this report, is as follows: Receivable Fund Payable Fund Amount General Debt Service $ 888,253 General Capital Improvements 1,675,748 General Nonmajor Governmental 138,776 TIF No. 5 Nonmajor Governmental 385,788 Sewer Utility Capital Improvements 500,000 3,588,565 INTERFUND ADVANCES Interfund advances represent payments of tax increment financing expenditures on behalf of these funds. These amounts will be paid over several years. Interfund advances as of the date of this report are as follows: Receivable Fund Payable Fund Amount General TIF No. 4 $ 6,593,596 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 38 NOTE 3 - DETAIL NOTES ON ALL FUNDS LONG-TERM OBLIGATIONS General Obligation Bonds The government issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds have been issued for governmental and business-type activities. General obligation bonds are direct obligations and pledge the full faith and credit of the government. General obligation bonds currently outstanding are as follows: Fund Debt Beginning Ending Issue Retired by Balances Issuances Retirements Balances $1,430,000 General Obligation Corporate Purpose Bonds of 2011, due in annual installments of $30,000 to $130,000, plus interest at 2.00% to 3.35% through maturity on April 1, 2031. Water Utility $ 255,000 — 35,000 220,000 Sewer Utility 70,000 — 10,000 60,000 $1,365,000 General Obligation Corporate Purpose Bonds of 2012, due in annual installments of $30,000 to $145,000, plus interest at 0.65% to 2.50% through maturity on April 1, 2032. Water Utility 235,000 — 25,000 210,000 Sewer Utility 135,000 — 15,000 120,000 $5,345,000 General Obligation Refunding Bonds of 2012, due in annual installments of $75,000 to $550,000, plus interest at 2.00% to 3.25% through maturity on April 1, 2028. Debt Service and TIF 920,000 — 380,000 540,000 $4,400,000 General Obligation Corporate Purpose Bonds of 2014, due in annual installments of $130,000 to $375,000, plus interest at 2.00% to 3.00% through maturity on April 1, 2029. Debt Service 865,000 — 165,000 700,000 Water Utility 110,000 — 20,000 90,000 Sewer Utility 50,000 — 10,000 40,000 Storm Water Utility 735,000 — 140,000 595,000 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 39 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LONG-TERM OBLIGATIONS - Continued General Obligation Bonds - Continued Fund Debt Beginning Ending Issue Retired by Balances Issuances Retirements Balances $3,265,000 General Obligation Corporate Purpose Bonds of 2016, due in annual installments of $190,000 to $245,000, plus interest at 1.50% to 2.50% through maturity on April 1, 2031. Debt Service and TIF $ 1,220,000 — 165,000 1,055,000 Water Utility 140,000 — 20,000 120,000 Sewer Utility 95,000 — 10,000 85,000 Storm Water Utility 175,000 — 25,000 150,000 $9,995,000 General Obligation Refunding Bonds of 2018, due in annual installments of $160,000 to $855,000, plus interest at 3.00% to 4.00% through maturity on April 1, 2038. Debt Service 7,115,000 — 445,000 6,670,000 Sewer Utility 908,330 — 31,730 876,600 Storm Water Utility 1,811,670 — 63,270 1,748,400 $3,855,000 General Obligation Refunding Bonds of 2018A, due in annual installments of $125,000 to $630,000, plus interest at 2.00% to 3.50% through maturity on April 1, 2027. Sewer Utility 150,000 — 50,000 100,000 Storm Water Utility 235,000 — 75,000 160,000 $3,475,000 General Obligation Refunding Bonds of 2019, due in annual installments of $220,000 to $420,000, plus interest at 4.00% through maturity on April 1, 2030. Debt Service and TIF 1,540,000 — 345,000 1,195,000 $5,970,000 General Obligation Refunding Bonds of 2020, due in annual installments of $210,000 to $420,000, plus interest at 3.00% through maturity on April 1, 2040. Debt Service 3,945,000 — 295,000 3,650,000 Water Utility 235,000 — 20,000 215,000 Sewer Utility 190,000 — 15,000 175,000 Storm Water Utility 350,000 — 25,000 325,000 21,485,000 — 2,385,000 19,100,000 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 40 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LONG-TERM OBLIGATIONS - Continued Notes Payable The Village enters into notes payable to provide funds for acquisition of capital assets. Notes payable have been issued for governmental and business-type activities. Notes payable are direct obligations and pledge the full faith and credit of the Village. Notes payable currently outstanding are as follows: Fund Debt Beginning Ending Issue Retired by Balances Issuances Retirements Balances $3,295,000 General Obligation Promissory Notes of 2022, due in annual installments of $270,000 to $395,000, plus interest at 3.50% to 5.00% through maturity on April 1, 2032. Debt Service $ 1,945,000 — 210,000 1,735,000 Water Utility 210,000 — 20,000 190,000 Sewer Utility 595,000 — 60,000 535,000 $3,575,000 General Obligation Promissory Notes of 2024, due in annual installments of $335,000 to $455,000, plus interest at 4.00% through maturity on April 1, 2034. Capital Improvements 2,825,000 — — 2,825,000 Water Utility 300,000 — — 300,000 Storm Water Utility 400,000 — — 400,000 $4,090,000 Tax Anticipation Notes of 2025, due in an annual installment of $4,090,000, plus interest at 4.85% through maturity on April 1, 2028. TIF No. 5 — 4,090,000 — 4,090,000 $2,770,000 Tax Anticipation Notes of 2025B, due in an annual installment of $2,770,000, plus interest at 4.30% through maturity on October 1, 2027. TIF No. 5 — 2,770,000 — 2,770,000 6,275,000 — 290,000 5,985,000 Leases Payable The Village has the following leases payable outstanding at year end: Leases Start Date End Date Payments Interest Rate Axon Body Cameras December 1, 2022 February 1, 2027 $26,648 Annually 4.25% Axon Body Cameras December 31, 2023 December 31, 2027 $13,080 Annually 4.25% The future principal and interest lease payments as of the year-end were as follows: VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 41 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LONG-TERM OBLIGATIONS - Continued Leases Payable - Continued Fiscal Governmental Activities Year Principal Interest 2026 $ 39,448 280 2027 39,588 140 79,036 420 Due to Developer Payable During 2014, the Village entered into a TID redevelopment agreement which includes a MRO to reimburse eligible project costs incurred by the developer. This obligation is payable solely from a portion of the Tax Increment District No. 3 increment as defined by the developer agreement. Should the TID close before the project costs are repaid, the Village is liable for any additional payments. Total costs that could be reimbursed amount to $2,180,000. The Village recognized $ 140,000 in accounts payable and expense on Tax Increment District No. 3 for the amount due the developer at December 31, 2025 . For purpose of the government-wide financial statements the amount has been included in accounts payable and considered a reduction of a long-term liability. The remaining balance due to the developer at December 31, 2025 is $ 420,000. The Village expects to pay $140,000 per year for six additional years. Conduit Debt Obligations To further economic development in the Village, the Village has issued Industrial Development Revenue Bonds (IDRB) that provide capital financing to private-sector entities for the acquisition and construction of industrial and commercial facilities. The properties financed are pledged as collateral, and the bonds are payables solely from payments received from the private-sector entities on the underlying mortgage or promissory notes. In addition, no commitments beyond the collateral, the payments from the private-sector entities, and maintenance of the tax-exempt status of the conduit debt obligation were extended by the Village for any of those bonds. At December 31, 2025, the bonds have an aggregate outstanding principal amount payable of $ 7.735 million, made up of two issues. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 42 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LONG-TERM OBLIGATIONS - Continued Long-Term Liabilities Activity Amounts Beginning Ending Due within Type of Debt Balances Additions Deductions Balances One Year Governmental Activities Compensated Absences $ 514,586 — 54,626 459,960 91,992 Net Pension Liability - WRS 598,229 63,135 — 661,364 — Net OPEB Liability - RBP 679,306 — 11,532 667,774 30,786 General Obligation Bonds Payable 15,605,000 — 1,795,000 13,810,000 1,710,000 Plus: Unamortized Premium 418,927 — 56,441 362,486 — Notes Payable 4,770,000 6,860,000 210,000 11,420,000 488,000 Plus: Unamortized Premium 212,823 — 23,614 189,209 — Leases Payable 118,345 — 39,309 79,036 39,448 Due to Developer Payable 560,000 — 140,000 420,000 140,000 23,477,216 6,923,135 2,330,522 28,069,829 2,500,226 Business-Type Activities Compensated Absences $ 33,544 — 2,151 31,393 6,279 Net Pension Liability - WRS 19,249 — 1,093 18,156 — General Obligation Bonds Payable 5,880,000 — 590,000 5,290,000 610,000 Plus: Unamortized Premium 99,934 — 14,820 85,114 — Notes Payable 1,505,000 — 80,000 1,425,000 152,000 Plus: Unamortized Premium 62,949 — 7,225 55,724 — 7,600,676 — 695,289 6,905,387 768,279 For governmental activities, the net pension liability and the net OPEB liability are being expended by the General Fund. The general obligation bonds payable are being expended by the Debt Service and TIF Funds. The notes payable are being expended by the Debt Service, TIF No. 5, and Capital Improvements Funds. Payments on the due to developer payable are being made by the TIF No. 3 Fund. For business type activities, the net pension liability are expended by the Sewer Utility, and the Storm Water Utility Funds. The general obligation bonds payable are expended by the Water Utility, Sewer Utility, and the Storm Water Utility Funds. Payments on the notes payable are being made by the Water Utility ,the Sewer Utility, and the Storm Water Utility Funds. Compensated absences are reported as the net change amount for the fiscal year. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 43 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LONG-TERM OBLIGATIONS - Continued Debt Service Requirements to Maturity The annual debt service requirements to maturity, including principal and interest, are as follows: Governmental Activities General Obligation Notes Fiscal Bonds Payable Payable Year Principal Interest Principal Interest 2026 $ 1,710,000 404,397 488,000 177,025 2027 1,440,000 357,199 3,275,000 154,975 2028 1,490,000 312,213 4,620,000 131,925 2029 1,465,000 266,232 550,000 107,875 2030 1,305,000 223,057 570,000 84,863 2031 905,000 189,543 590,000 62,963 2032 740,000 165,331 615,000 40,213 2033 760,000 142,113 350,000 21,600 2034 665,000 119,431 362,000 7,300 2035 685,000 97,684 — — 2036 705,000 74,988 — — 2037 730,000 51,225 — — 2038 755,000 26,313 — — 2039 225,000 10,275 — — 2040 230,000 3,450 — — Totals 13,810,000 2,443,451 11,420,000 788,739 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 44 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LONG-TERM OBLIGATIONS - Continued Debt Service Requirements to Maturity - Continued Business-Type Activities General Obligation Notes Fiscal Bonds Payable Payable Year Principal Interest Principal Interest 2026 $ 610,000 141,323 152,000 55,475 2027 625,000 125,760 160,000 48,300 2028 630,000 109,477 165,000 40,875 2029 655,000 92,148 175,000 33,075 2030 485,000 76,919 195,000 25,438 2031 500,000 64,019 195,000 18,213 2032 405,000 51,519 205,000 10,800 2033 360,000 39,831 85,000 5,300 2034 240,000 30,281 93,000 1,800 2035 245,000 22,497 — — 2036 170,000 15,644 — — 2037 180,000 9,625 — — 2038 185,000 3,238 — — Totals 5,290,000 782,281 1,425,000 239,276 Legal Debt Margin The Wisconsin Statutes restrict the Village's general obligation debt to 5% of the equalized value of all property in the Village. This amount is compared below with the outstanding debt on December 31, 2025. Equalized Value - 2025 $ 1,535,232,00 Bonded Debt Limit - 5.00% of Equalized Value 76,761,600 Amount of Debt Applicable to Limit 31,945,000 Legal Debt Margin 44,816,600 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 45 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued NET POSITION CLASSIFICATIONS Net investment in capital assets was comprised of the following as of December 31, 2025: Governmental Activities Capital Assets - Net of Accumulated Depreciation $ 33,675,196 Plus: Unamortized Loss on Refunding 167,197 Plus: Unspent Bond Proceeds 1,993,050 Less Capital Related Debt: General Obligation Bonds Payable (13,810,000) Installment Contracts Payable (79,036) Intergovernmental Payable (420,000) Unamortized Premium (551,695) Capital Related Accounts Payable (1,456,162) Retainage Payable (93,580) Net Investment in Capital Assets 19,424,970 Business-Type Activities Capital Assets - Net of Accumulated Depreciation 22,083,006 Plus: Unamortized Loss on Refunding 10,047 Plus: Unspent Bond Proceeds 259,333 Less Capital Related Debt: General Obligation Bonds Payable (5,290,000) Notes Payable (1,425,000) Unamortized Premium (140,838) Retainage Payable (16,696) Net Investment in Capital Assets 15,479,852 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 46 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued FUND BALANCE CLASSIFICATIONS In the governmental fund financial statements, the Village considers restricted amounts to have been spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. The Village first utilizes committed, then assigned and then unassigned fund balance when an expenditure is incurred for purposes for which all three unrestricted fund balances are available. Nonspendable Fund Balance . Consists of resources that cannot be spent because they are either: a) not in a spendable form; or b) legally or contractually required to be maintained intact. Restricted Fund Balance . Consists of resources that are restricted to specific purposes, that is, when constraints placed on the use of resources are either: a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or b) imposed by law through constitutional provisions or enabling legislation. Committed Fund Balance. Consists of resources constrained (issuance of an ordinance) to specific purposes by the government itself, using its highest level of decision-making authority, Board of Trustees ; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-level action to remove or change the constraint. Assigned Fund Balance . Consists of amounts that are constrained by Board of Trustees ’ intent to be used for specific purposes but are neither restricted nor committed. Intent is expressed by a) the Board of Trustees itself or b) a body or official to which the Board of Trustees has delegated the authority to assign amounts to be used for specific purposes. The Village’s highest level of decision-making authority is the Board of Trustees , who is authorized to assign amounts to a specific purpose. Unassigned Fund Balance. Consists of residual net resources of a fund that has not been restricted, committed, or assigned within the General Fund and deficit fund balances of other governmental funds. Minimum Fund Balance Policy . The Village’s policy manual states that the General Fund should maintain a minimum fund balance equal to 15% of budgeted operating expenditures. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 47 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued FUND BALANCE CLASSIFICATIONS - Continued The following is a schedule of fund balance classifications for the governmental funds as of the date of this report: Capital Projects Debt Capital General Service TIF No. 4 TIF No. 5 Improvements Nonmajor Totals Fund Balances Nonspendable Advances to Other Funds $ 6,593,596 — — — — — 6,593,596 Restricted Police Donations 68,103 — — — — — 68,103 Village Grant — — — — — 8,124 8,124 Library — — — — — 1,103,038 1,103,038 Police Asset Forfeiture — — — — — 12,811 12,811 Strehlow Donation — — — — — 45,163 45,163 Brown Deer Farmers Market — — — — — 10,833 10,833 Tourism Commission — — — — — 93,275 93,275 Policing Services — — — — — 50,594 50,594 Capital Improvements — — — 1,993,050 — — 1,993,050 68,103 — — 1,993,050 — 1,323,838 3,384,991 Committed Special Assessments — — — — — 288,133 288,133 North Shore Health Department — — — — — 291,350 291,350 Recycling — — — — — 291,881 291,881 Park and Recreation Program — — — — — 122,203 122,203 — — — — — 993,567 993,567 Unassigned 2,576,613 (851,975) (6,408,532) — (2,558,912) (439,746) (7,682,552) Total Fund Balances 9,238,312 (851,975) (6,408,532) 1,993,050 (2,558,912) 1,877,659 3,289,602 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 48 NOTE 4 - OTHER INFORMATION RISK MANAGEMENT The Village is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; errors and omissions; natural disasters; employee health claims; and workers’ compensation. The Village purchases general and automobile liability insurance from the Cities and Villages Mutual Insurance Company (CVMIC). The Village purchases commercial insurance for all other risks. There have been no significant reductions in insurance coverage for any risk of loss in the past year and settled claims have not exceeded the commercial coverage in any of the past three fiscal years. In 1987, the Village invested $429,675 for participation in the Wisconsin Municipal Insurance Commission (WMIC), an intergovernmental cooperation commission created in August 1987 by contract under Section 66.30 of the Wisconsin Statutes to facilitate the organization, establishment, and capitalization of CVMIC. CVMIC is a mutual insurance company established on September 19, 1987 under Section 611.23 of the Wisconsin Statutes to provide liability insurance coverage to the cities and villages which make up the membership of WMIC. CVMIC provides the Village with $5,000,000 of liability coverage for losses over its self-insured retention level of $37,500 per occurrence with a $150,000 aggregate stop loss. The Village’s annual cost is its annual premium, claims, and other operating expenses. An annual premium is charged to cover expected claims and administrative costs. The claim component of the premium is determined by independent actuaries and allocated among participating municipalities based on payroll and loss history. The Village and other participating cities and villages are subject to cover loss experiences, which exceed predictions through retrospective assessments. Management of each organization consists of a board of directors or officers comprised of representatives elected by each of three classes of participants based on population. The Village does not exercise any control over the activities of the agencies beyond the election of the officers and board. Percentage participation can be affected by acceptance of new members to WMIC and CVMIC. Upon dissolution, the Village would be entitled to a lump sum payment. As of December 31, 2025, the Village ceased participation in WMIC and CVMIC. The Village records an unpaid claims liability for claims that have occurred but are not settled and for claims incurred but not recorded (IBNR). This liability is based upon estimates from an annual actuarial study. The estimates of claims liability also includes amounts for incremental claim adjustment expenses related to specific claims and other claim adjustment expenses regardless of whether allocated to specific claims. Changes in the unpaid claim liability amount in fiscal years 2024 and 2025 were: 2025 2024 Claims Payable - Beginning $ — 33,759 Incurred Claims — — Claims Paid — (33,759) Claims Payable - Ending — — VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 49 NOTE 4 - OTHER INFORMATION - Continued CONTINGENT LIABILITIES Litigation From time to time, the Village is party to various pending claims and legal proceedings with respect to employment, civil rights, property taxes and other matters. Although the outcome of such matters cannot be forecasted with certainty, it is the opinion of management and the Village attorney that the likelihood is remote that any such claims or proceedings will have a material adverse effect on the Village's financial position or results of operations. Grants Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the Village expects such amounts, if any, to be immaterial. COMMITMENTS Tax Incremental Districts Tax Increment District No. 2 On January 1, 1995, the Village created “Tax Incremental District No. 2, Village of Brown Deer , Wisconsin” to eliminate and prevent areas of blight within the Village by promoting public health, safety and welfare, and by increasing the Village’s tax base, and the number of jobs available in the Village. Project costs are estimated to be $2.0 million , which are being financed through prior years’ bond issuances. Property taxes to be generated in future years, measured by the increment in value of the property in the district over the base year, are to be used to retire the interest and principal of the related debt issues. On March 31, 2024 the Village closed Tax Incremental District No. 2. Tax Increment District No. 3 On March 7, 2005, the Village created “Tax Incremental District No. 3, Village of Brown Deer , Wisconsin” to eliminate areas of blight and stimulate the redevelopment of West Brown Deer Road corridor within the Village. Project costs are estimated to be $7.4 million, which will be financed through future borrowings. Property taxes to be generated in future years, measured by the increment in value of the property in the district over the base year, are to be used to retire the interest and principal of the related debt issues. As of December 31, 2025, the Village has made no amendments to the initial project plan. Tax Increment District No. 4 On March 7, 2005, the Village created “Tax Incremental District No. 4, Village of Brown Deer , Wisconsin” to eliminate and stimulate the redevelopment of the original Village Planned Development District and the Teutonia Avenue corridor within the Village. Project costs are estimated to be $6.2 million, which will be financed through future borrowings. Property taxes to be generated in future years, measured by the increment in value of the property in the district over the base year, are to be used to retire the interest and principal of the related debt issues. As of December 31, 2025, the Village has made no amendments to the initial project plan. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 50 NOTE 4 - OTHER INFORMATION - Continued COMMITMENTS - Continued Tax Incremental Districts - Continued Tax Increment District No. 5 Tax Incremental Financing District (TID) #5 was created in 2024 and amended later that same year. It includes lands located in the Brown Deer Corporate Park on Arbon Drive south of Brown Deer Road, and then lands on the north side of Brown Deer Road from Arbon Drive, east until Kildeer Court. The district also extends north from Brown Deer Road to encompass most of the Brown Deer Business Park and the entire Marketplace Shopping Center. In 2024, F Street Group, began construction on a 156-unit multi-family residential project called Village 43. The project is an approximate 7-acre development at 4300 W. Brown Deer Road and 8989 N. Deerwood Drive. The developer has agreed to a guaranteed value of $21,500,000 when fully improved with an escalation in value to $23,000,000 by the year 2036. The ‘paygo” assistance for this project would total approximately $7,445,526. In 2025, the Village 43 residential development was completed. A 1-acre commercial outlot remains available for development adjacent to the residential development. Also, the Village acquired the former First Citizen’s Bank building at 4000 W. Brown Deer Road for $1,920,000 and undertook demolition of the structure. A Request For Proposals (RFP) was issued and multiple responses were received. A preferred developer selection was ongoing in the fall of 2025. Finally, the Village entered into a redevelopment agreement with Woodsonia Real Estate for the redevelopment of the Marketplace Shopping Center. The new development, called Riverside Landing, will feature a 128,000 square foot Target store, various commercial outlots and a mixed-use building with 128 market- rate apartments. The Village will provide $12,838,720 in “paygo” TIF assistance in exchange for an average guaranteed value that exceeds $40 million. Demolition of the old shopping center began in late summer 2025. Tax Increment District No. 6 Tax Incremental Financing District (TID) #6 was created in 2024. It includes lands on the west side of 47 th Street from the north side of Bradley Road south to Parkland Avenue. The district also includes Algonquin Park and borders Algonquin Manor and Zwaska Funeral Home on its western boundary. In 2025, a development agreement with Atlas Assisted Living was agreed to for the creation of a 20-bed assisted living facility at 4740 W. Bradley Road. The project is currently undergoing final civil and architectural planning. The “paygo” assistance for this project would total approximately $661,000 in exchange for a guaranteed improved value of at least $2.5 million. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 51 NOTE 4 - OTHER INFORMATION - Continued COMMITMENTS - Continued Intermunicipal Agreements North Shore Fire Department The Village is a member of the North Shore Fire Department (the Department) along with the Villages of Bayside, Fox Point, River Hills, Whitefish Bay, and the City of Glendale. The Department was created by an agreement signed in 1994 pursuant to the provisions of Sections 61.65 and 66.30 of the Wisconsin Statutes. The Department, which commenced operations on January 1, 1995, provides fire and emergency medical services to the member communities. Upon dissolution of the Department, assets will be divided by the participants then participating in accordance with the proportion of the previous year’s cost allocation formula percentage. The Department is governed by a seven-member board consisting of one representative and one alternate from each municipality. Only one member from each municipality may vote. The Village has a commitment to the Department to annually finance a portion of the Department’s approved expenditures. In 2025, the Village incurred expenditures of $ 2.91 million for fire protection and emergency medical services under this agreement. Complete 2025 financial statements for the Department are available from the Department at 4401 West River Lane, Brown Deer, Wisconsin 53223. Milwaukee Area Domestic Animal Control Commission The Village is a member of the Milwaukee Area Domestic Animal Control Commission (the Commission) along with 18 other communities within Milwaukee County. The Commission was created by an agreement signed in 1997 pursuant to the provisions of Section 66.30 of the Wisconsin Statutes. The Commission was established to provide a jointly operated animal control services facility for domestic animals. The Commission is governed by a 19-member board consisting of one representative from each municipality, each having one vote. Formulas for the sharing of operating and debt costs, and for the distribution of assets upon termination of participation, are provided within the agreement. North Shore Health Department The North Shore Health Department (NSHD) is comprised of the Villages of Brown Deer, Bayside, Fox Point, Whitefish Bay, and River Hills, as well as the City of Glendale. The NSHD Board of Health is comprised of one member representative from each community, to be appointed by each communities president/mayor. The Village is the fiscal agent for NSHD. Compensation is made to the Village by each individual community using a formula of direct hours and population as well as indirect costs prorated based on each community’s population percentage to all NSHD municipalities’ total population. Bayside Communications Center The Village entered into a 10-year agreement with the Village of Bayside (Bayside) effective January 1, 2018 in which Bayside will provide a unified public safety answering point (PSAP). Bayside provides dispatch service to the Village, including all police and fire emergency calls, transfer calls, calls for medical emergencies, emergency rescue calls, and calls for dispatch services. The operating costs are being based on a formula that is restricted by the lesser of the State imposed levy limit plus any nonpersonnel contractual obligations or the consumer price index increase. The agreement states that the Village will make an annual capital contribution to the Bayside Communications Center with payments ranging from $5,428 to $16,201. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 52 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN Wisconsin Retirement System (WRS) Plan Descriptions Plan Administration. The Wisconsin Retirement System (WRS) is a cost-sharing multiple-employer defined benefit pension plan. WRS benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. Benefit terms may onely be modified by the legislature. The retirement system is administered by the Wisconsin Department of Employee Trust Funds (ETF). The system provides coverage to all eligible State of Wisconsin, local government, and other public employees. All employees, initially employed by a participating WRS employer on or after July 1, 2011, expected to work at least 1,200 hours a year (880 hours for teachers and school district educational support employees) and expected to be employed for at least one year from employee’s date of hire are eligible to participate in the WRS. ETF issues a standalone Annual Comprehensive Financial Report (ACFR), which can be found at https:// etf.wi.gov/about-etf/reports-and-studies/financial-reports-and-statements. Additionally, ETF issued a standalone Wisconsin Retirement System Financial Report, which can also be found using the link above. Vesting. For employees beginning participation on or after January 1, 1990, and no longer actively employed on or after April 24, 1998, creditable service in each of five years is required for eligibility for a retirement annuity. Participants employed prior to 1990 and on or after April 24, 1998, and prior to July 1, 2011, are immediately vested. Participants who initially became WRS eligible on or after July 1, 2011, must have five years of creditable service to be vested. Benefits Provided. Employees who retire at or after age 65 (54 for protective occupations and 62 for elected officials and executive service retirement plan participants, if hired on or before 12/31/2016) are entitled to a retirement benefit based on a formula factor, their final average earnings, and creditable service. Final average earnings is the average of the participant's three highest annual earnings periods. Creditable service includes current service and prior service for which a participant received earnings and made contributions as required. Creditable service also includes creditable military service. The retirement benefit will be calculated as a money purchase benefit based on the employee’s contributions plus matching employer's contributions, with interest, if that benefit is higher than the formula benefit. Vested participants may retire at or after age 55 (50 for protective occupations) and receive an actuarially-reduced benefit. Participants terminating covered employment prior to eligibility for an annuity may either receive employee-required contributions plus interest as a separation benefit or leave contributions on deposit and defer application until eligible to receive a retirement benefit. The WRS also provides death and disability benefits for employees. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 53 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Plan Descriptions - Continued Post-Retirement Adjustments. The Employee Trust Funds Board may periodically adjust annuity payments from the retirement system based on annual investment performance in accordance with s. 40.27, Wis. Stat. An increase (or decrease) in annuity payments may result when investment gains (losses), together with other actuarial experience factors, create a surplus (shortfall) in the reserves, as determined by the system’s consulting actuary. Annuity increases are not based on cost of living or other similar factors. For Core annuities, decreases may be applied only to previously granted increases. By law, Core annuities cannot be reduced to an amount below the original, guaranteed amount (the floor) set at retirement. The Core and Variable annuity adjustments granted during recent years are as follows Core Fund Variable Fund Year Adjustment Adjustment 2015 2.9% 2.0% 2016 0.5% (5.0%) 2017 2.0% 4.0% 2018 2.4% 17.0% 2019 —% (10.0%) 2020 1.7% 21.0% 2021 5.1% 13.0% 2022 7.4% 15.0% 2023 1.6% (21.0%) 2024 3.6% 15.0% VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 54 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Plan Descriptions - Continued Contributions. Required contributions are determined by an annual actuarial valuation in accordance with Chapter 40 of the Wisconsin Statutes. The employee required contribution is one-half of the actuarially determined contribution rate for General category employees, including Teachers, Executives and Elected Officials. Starting on January 1, 2016, the Executives and Elected Officials category was merged into the General Employee Category. Required contributions for protective employees are the same rate as general employees. Employers are required to contribute the remainder of the actuarially determined contribution rate. The employer may not pay the employee required contribution unless provided for by an existing collective bargaining agreement. During the reporting period, the WRS recognized $708,648 in contributions from the employer. Contributions rates as of December 31, 2024 are: Employee Category Employee Employer General (including teachers, executive, and elected official) 6.90% 6.90% Protective Occupation with Social Security 6.90% 14.30% Protective Occupation without Social Security 6.90% 19.10% Pension Liabilties, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At December 31, 2025, the Village reported a net pension liability of $679,520 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2024 , and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2023, rolled forward to December 31, 2024 . No material changes in assumptions or benefit terms occurred between the actuarial valuation date and the measurement date. The Village’s proportion of the net pension liability was based on the Village’s share of contributions to the pension plan relative to the contributions of all participating employers. At December 31, 2024 , the Village’s proportion was 0.04135433%, which was a decrease of 0.00017621% from its proportion measured as of December 31, 2023. For the year ended December 31, 2025, the Village recognized pension expense of $927,505. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 55 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Pension Liabilties, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions - Continued For the year ended December 31, 2025, the Village reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Totals Differences Between Expected and Actual Experience $ 2,110,281 (1,983,002) 127,279 Net Difference Between Projected and Actual Earnings on Pension Plan Investments 1,032,567 — 1,032,567 Changes of Assumptions 201,626 — 201,626 Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions 17,339 (2,313) 15,026 Total Pension Expense to be Recognized in Future Periods 3,361,813 (1,985,315) 1,376,498 Pension Contributions Made Subsequent to the Measurement Date 708,648 — 708,648 Total Deferred Amounts Related to Pensions 4,070,461 (1,985,315) 2,085,146 $708,648 reported as deferred outflows of resources related to pension resulting from the WRS Employer’s contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2026. Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense in future periods as follows: Net Deferred Outflows/ Fiscal (Inflows) Year of Resources 2026 $ 413,601 2027 1,415,039 2028 (344,571) 2029 (107,571) 2030 — Thereafter — Total 1,376,498 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 56 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Actuarial Assumptions The total pension liability in the December 31, 2024 , actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Actuarial Valuation Date December 31, 2023 Measurement Date of Net Pension Liability December 31, 2024 Experience Study January 1, 2021 - December 31, Published November 19, 2024 Actuarial Cost Method Entry Age Normal Asset Valuation Method Fair Value Long-Term Expected Rate of Return 6.80% Discount Rate 6.80% Salary Increases Wage Inflation 3.00% Seniority/Merit 0.10% - 5.70% Mortality 2020 WRS Experience Mortality Table Post-Retirement Adjustments* 1.70% *No post-retirement adjustment is guaranteed. Actual adjustments are based on recognized investment return, actuarial experience, and other factors. 1.7% is the assumed annual adjustment based on the investment return assumption and the post-retirement discount rate. Includes the impact of known Market Recognition Account deferred gains/losses on the liability for dividend payments. Actuarial assumptions are based upon an experience study conducted in 2024 that covered a three-year period from January 1, 2021 to December 31, 2023. Based on this experience study, actuarial assumptions used to measure the total pension liability changed from prior year, including seniority (merit) and separation rates. The total pension liability for December 31, 2024 is based upon a roll-forward of the liability calculated from the December 31, 2023 actuarial valuation. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 57 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Long-Term Expected Return on Plan Assets The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: Long-Term Long-Term Target Expected Nominal Expected Real Core Fund Asset Class Allocation Rate of Return Rate of Return Public Equity 38.0% 7.0% 4.3% Public Fixed Income 27.0% 6.1% 3.4% Private Equity/Debt 20.0% 9.5% 6.7% Inflation Sensitive 19.0% 4.8% 2.1% Real Estate 8.0% 6.5% 3.8% Leverage (12.0%) 3.7% 1.1% Total Core Fund 100.0% 7.5% 4.8% Variable Fund Asset Class U.S. Equities 70.0% 6.5% 3.8% International Equities 30.0% 7.4% 4.7% Total Variable Fund 100.0% 6.9% 4.2% Single Discount Rate A single discount rate of 6.8% was used to measure the total pension liability for the current and prior year. The discount rate is based on the expected rate of return on pension plan investments of 6.8% and a municipal bond rate of 4.08% (Source: "20-Bond GO Index" is the Bond Buyer Index, general obligation, 20 years to maturity, mixed quality as of December 31, 2024. In describing this index, the Bond Buyer notes that the bonds' average quality is roughly equivalent to Moody's Investors Service's Aa2 rating and Standard and Poor's Corp.'s AA.). Because of the unique structure of WRS, the 6.8% expected rate of return implies that a dividend of approximately 1.7% will always be paid. For purposes of the single discount rate, it was assumed that the dividend would always be paid. The projection of cash flows used to determine this single discount rate assumed that plan member contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on these assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments (including expected dividends) of current plan members. Therefore, the municipal bond rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 58 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Sensitivity of the Village’s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the Village’s proportionate share of the net pension liability calculated using the discount rate of 6.80%, as well as what the Village’s proportionate share of the net pension liability/(asset) would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate: Current 1% Decrease Discount Rate 1% Increase (5.80%) (6.80%) (7.80%) Village's Proportionate Share of the Net Pension Liability/(Asset) $ 6,374,785 679,520 (3,366,802) Pension Plan Fiduciary Net Position Detailed information about the pension plan’s fiduciary net position is available in separately issued financial statements available at https://etf.wi.gov/aboutetf/reports-and-studies/financial-reports-and-statements. OTHER POST-EMPLOYMENT BENEFITS Retiree Benefit Plan General Information about the Retiree Benefit Plan Plan Description. The Village’s defined benefit OPEB plan, Retiree Benefits Plan (RBP), provides OPEB for retired employees of the Village. RBP is a single-employer defined benefit OPEB plan administered by the Village. Article 11 of the State Compiled Statutes grants the authority to establish and amend the benefit terms and financing requirements to the Town Board . No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement 75. Benefits Provided. The Village provides continued health insurance coverage at the active employee rate to all eligible employees in accordance with Wisconsin Statutes, which creates an implicit subsidy of retiree health insurance. In addition, the Village provides a monthly contribution toward the premium based upon the union contract or group the retiree was in while employed by the Village. To be eligible for benefits, an employee must qualify for retirement under one of the Village’s retirement plans. Upon a retiree reaching age 65 years of age, Medicare becomes the primary insurer and the retiree can choose to not participate in the plan or continue under the Village’s plan at a Medicare supplement rate. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 59 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Retiree Benefit Plan - Continued General Information about the Retiree Benefit Plan - Continued Plan Membership. As of December 31, 2025, the measurement date, the following employees were covered by the benefit terms: Inactive Plan Members Currently Receiving Benefits 5 Inactive Plan Members Entitled to but not yet Receiving Benefits — Active Plan Members 69 Total 74 Total OPEB Liability The Village’s total OPEB liability was measured as of December 31, 2025 , and was determined by an actuarial valuation as of that date. Actuarial Assumptions. The total OPEB liability in the December 31, 2025 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified: Actuarial Valuation Date December 31, 2025 Measurement Date December 31, 2025 Actuarial Cost Method Entry Age Normal (Level Percent of Salary) Inflation 2.50% Discount Rate 4.83% Salary Increases Including Inflation 3.20% Healthcare Cost Trend Rates Initial rate of 7.58% decreasing to an ultimate rate of 5.00% for 2034 and later years. The discount rate was based on the current yield for a 20-year, tax-exempt general obligation municipal bonds with an average rate of AA/Aa2 or higher. Mortality rates are based on rates from the Wisconsi Retirement System Experience Study Report dated November 19, 2024 for general and protective participants. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 60 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Retirement Benefit Plan - Continued Change in the Net OPEB Liability Total OPEB Liability Balance at December 31, 2024 $ 679,306 Changes for the Year: Service Cost 39,923 Interest on the Total OPEB Liability 27,087 Changes of Benefit Terms — Difference Between Expected and Actual Experience — Changes of Assumptions or Other Inputs (47,756) Benefit Payments (30,786) Other Changes — Net Changes (11,532) Balance at December 31, 2025 667,774 Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The discount rate used to measure the total OPEB liability was 4.83%, while the prior valuation used 4.08%. The following presents the total OPEB liability, calculated using the discount rate, as well as what the total OPEB liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher: Current 1% Decrease Discount Rate 1% Increase (3.83%) (4.83%) (5.83%) Total OPEB Liability $ 732,270 667,774 609,601 VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 61 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Retirement Benefit Plan - Continued Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the total OPEB liability, calculated using a variable Healthcare Trend Rate, as well as what the total OPEB liability would be if it were calculated using a Healthcare Trend Rate that is one percentage point lower or one percentage point higher: Healthcare Cost Trend 1% Decrease Rates 1% Increase (Varies) (Varies) (Varies) Total OPEB Liability $ 598,759 667,774 749,743 OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended December 31, 2025 , the Village recognized OPEB expense of $ 51,218. At December 31, 2025, the Village reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Totals Difference Between Expected and Actual Experience $ 52,883 (167,562) (114,679) Change in Assumptions 77,403 (196,661) (119,258) Net Difference Between Projected and Actual Earnings on OPEB Plan Investments — — — Total Deferred Amounts Related to OPEB 130,286 (364,223) (233,937) VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 62 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Retirement Benefit Plan - Continued OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB - Continued Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Net Deferred Fiscal (Inflows) Year of Resources 2026 $ (15,792) 2027 (15,792) 2027 (15,792) 2027 (15,792) 2027 (15,792) Thereafter (154,977) Total (233,937) SUBSEQUENT EVENT Debt Issuance On April 16, 2026, the Village issued $4,375,000 of General Obligation Promissory Notes, due in annual installments, plus interest at 4.00% - 5.00% through April 1, 2036. VILLAGE OF BROWN DEER, WISCONSIN Notes to the Financial Statements December 31, 2025 63 REQUIRED SUPPLEMENTARY INFORMATION Required supplementary information includes financial information and disclosures that are required by the GASB but are not considered a part of the basic financial statements. Such information includes: • Schedule Employer Contributions - Last Ten Fiscal Years Wisconsin Retirement System Fund • Schedule of Proportionate Share of the Net Pension Liability/(Asset) - Last Ten Measurement Years Wisconsin Retirement System Fund • Notes to the Required Supplementary Information Wisconsin Retirement System Fund • Schedule of Changes in the Employer's Total OPEB Liability Retiree Benefits Plan • Budgetary Comparison Schedule General Fund Notes to the Required Supplementary Information Budgetary Information - Budgets are adopted on a basis consistent with generally accepted accounting principles. 64 Contributions in Relation to Contributions as Contractually the Contractually Contribution Covered- a Percentage of Fiscal Required Required Excess/ Employee Covered-Employee Year Contribution Contributions (Deficiency) Payroll Payroll 2016 $ 397,074 $ 397,074 $ — $ 4,983,360 7.97% 2017 430,918 430,918 — 4,989,401 8.64% 2018 435,197 435,197 — 4,933,700 8.82% 2019 443,093 443,093 — 5,214,755 8.50% 2020 493,612 493,612 — 5,541,702 8.91% 2021 489,326 489,326 — 5,329,801 9.18% 2022 492,368 492,368 — 5,303,205 9.28% 2023 551,864 551,864 — 5,523,542 9.99% 2024 615,523 615,523 — 5,813,277 10.59% 2025 708,648 708,648 — 6,077,176 11.66% VILLAGE OF BROWN DEER, WISCONSIN Wisconsin Retirement System Schedule of Employer Contributions - Last Ten Fiscal Years December 31, 2025 65 Plan Fiduciary Proportionate Contributions as Net Position Proportion of Share of the Covered- a Percentage of as a Percentage Fiscal the Net Pension Net Pension Employee Covered-Employee Of Total Pension Year Liability/(Asset) Liability/(Asset) Payroll Payroll Liability 2015 0.04060769% $ 659,867 $ 4,851,886 13.60% 98.20% 2016 0.04103731% 338,245 4,983,360 6.79% 99.12% 2017 0.14173939% (1,239,291) 4,989,401 (24.84%) 102.93% 2018 0.04196502% 1,492,983 4,933,700 30.26% 96.45% 2019 0.04216961% (1,359,740) 5,214,754 (26.07%) 102.60% 2020 0.04295982% (2,682,041) 5,541,702 (48.40%) 105.26% 2021 0.04305161% (3,470,037) 5,329,801 (65.11%) 106.02% 2022 0.04265045% 2,259,494 5,303,204 42.61% 95.72% 2023 0.04153054% 617,478 5,523,542 11.18% 98.58% 2024 0.04135433% 679,520 5,813,277 11.69% 98.79% VILLAGE OF BROWN DEER, WISCONSIN Wisconsin Retirement System Fund Schedule of Proportionate Share of the Net Pension Liability/(Asset) - Last Ten Measurement Years December 31, 2025 66 Changes in Benefit Terms: There were no changes of benefit terms for any participating employer in WRS. Change in Assumptions: Based on a three-year experience study conducted in 2021 covering January 1, 2018 through December 31, 2020, the ETF Board adopted assumption changes that were used to measure the total pension liability beginning with the year ended December 31, 2021, including the following: • Lowering the long-term expected rate of return from 7.0% to 6.8% • Lowering the discount rate from 7.0% to 6.8% • Lowering the price inflation rate from 2.5% to 2.4% • Lowering the post-retirement adjustments from 1.9% to 1.7% • Mortality assumptions were changed to reflect updated trends by transitioning from the Wisconsin 2018 Mortality Table to the 2020 WRS Experience Mortality Table. Based on a three-year experience study conducted in 2018 covering January 1, 2015 through December 31, 2017, the ETF Board adopted assumption changes that were used to measure the total pension liability beginning with the year-ended December 31, 2018, including the following: • Lowering the long-term expected rate of return from 7.2% to 7.0% • Lowering the discount rate from 7.2% to 7.0% • Lowering the wage inflation rate from 3.2% to 3.0% • Lowering the price inflation rate from 2.7% to 2.5% • Lowering the post-retirement adjustments from 2.1% to 1.9% • Mortality assumptions were changed to reflect updated trends by transitioning from the Wisconsin 2012 Mortality Table to the Wisconsin 2018 Mortality Table. VILLAGE OF BROWN DEER, WISCONSIN Wisconsin Retirement System Notes to the Required Supplementary Information December 31, 2025 67 Valuation Date December 31, 2022 Actuarial Cost Method Frozen Entry Age Amortization Method Level Percent of Payroll-Closed Amortization Period Amortization Period 30 Years Closed from Date of Participation in WRS Asset Valuation Method Five Year Smoothed Market (Closed) Actuarial Assumptions Net Investment Rate of Return 5.40% Weighted Based on Assumed Rate for: Pre-Retirement 6.80% Post-Retirement 5.00% Salary Increases Wage Inflation 3.00% Seniority/Merit 0.10% - 5.70% Post Retirement Benefit Adjustments* 1.70% Retirement Age Experience-based table of rates that are specific to the type of eligibility condition. Last updated for the 2021 valuation pursuant to an experience study of the period 2018-2020. Mortality 2020 WRS Experience Tables. The rates based on actual WRS experience adjusted for future mortality improvements using the MP-2021 fully generational improvement scale from a base year of 2010. *No post-retirement adjustment is guaranteed. Actual adjustments are based on recognized investment return, actuarial experience, and other factors. Value is the assumed annual adjustment based on the investment return assumption and the post-retirement discount rate. VILLAGE OF BROWN DEER, WISCONSIN Wisconsin Retirement System Notes to the Required Supplementary Information - Continued December 31, 2025 68 See Following Page VILLAGE OF BROWN DEER, WISCONSIN Retiree Benefits Plan Schedule of Changes in the Employer's Total OPEB Liability December 31, 2025 69 12/31/2018 Total OPEB Liability Service Cost $ 32,784 Interest 29,980 Changes in Benefit Terms — Differences Between Expected and Actual Experience — Change of Assumptions — Benefit Payments (30,114) Other Changes — Net Change in Total OPEB Liability 32,650 Total OPEB Liability - Beginning 716,727 Total OPEB Liability - Ending 749,377 Employee-Covered Payroll 5,268,457 Total OPEB Liability as a Percentage of Employee-Covered Payroll 14.22% Notes: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75. Changes of Assumptions. Changes of assumptions and other inputs reflect the effects of changes in the discount rate from 2018 through 2025. VILLAGE OF BROWN DEER, WISCONSIN Retiree Benefits Plan Schedule of Changes in the Employer's Total OPEB Liability December 31, 2025 70 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025 31,798 32,363 44,584 46,025 40,905 46,302 39,923 31,247 29,981 17,406 17,502 29,931 28,342 27,087 — (30,066) — 70,859 — — — — (11,328) — — — (187,268) — — 86,681 4,488 (136,045) 35,472 (58,706) (47,756) (44,075) (37,670) (34,524) (41,222) (45,559) (37,494) (30,786) — — — — — — — 18,970 69,961 31,954 (42,881) 60,749 (208,824) (11,532) 749,377 768,347 838,308 870,262 827,381 888,130 679,306 768,347 838,308 870,262 827,381 888,130 679,306 667,774 5,373,826 5,862,148 6,049,736 4,654,251 5,059,043 6,223,683 6,385,582 14.30% 14.30% 14.39% 17.78% 17.56% 10.91% 10.46% 71 Original Final Budget Budget Actual Revenues Taxes $ 8,008,177 8,008,177 7,961,035 Intergovernmental 2,101,971 2,101,971 2,296,856 Licenses and Permits 316,550 316,550 318,492 Charges for Services 757,396 757,396 848,382 Fines and Forfeitures 370,330 370,330 368,269 Investment Income 150,000 150,000 415,838 Miscellaneous 325,000 325,000 241,453 Total Revenues 12,029,424 12,029,424 12,450,325 Expenditures General Government 2,065,490 2,065,490 1,911,603 Public Safety 7,882,894 7,882,894 7,842,096 Public Works 1,570,439 1,570,439 1,682,039 Health and Human Services 137,770 137,770 141,791 Culture, Recreation, and Education 314,180 314,180 325,025 Conservation and Development 343,651 343,651 450,111 Debt Service Principal Retirement — — 39,309 Interest and Fiscal Charges — — 5,169 Total Expenditures 12,314,424 12,314,424 12,397,143 Excess (Deficiency) of Revenues Over (Under) Expenditures (285,000) (285,000) 53,182 Other Financing Sources (Uses) Transfers In 285,000 285,000 269,694 Transfers Out — — (33,653) 285,000 285,000 236,041 Net Change in Fund Balance — — 289,223 Fund Balance - Beginning 8,949,089 Fund Balance - Ending 9,238,312 VILLAGE OF BROWN DEER, WISCONSIN General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 72 OTHER SUPPLEMENTARY INFORMATION Other supplementary information includes financial statements and schedules not required by the GASB, nor a part of the basic financial statements, but are presented for purposes of additional analysis. Such statements and schedules include: • Budgetary Comparison Schedules - Major Governmental Funds • Combining Statements - Nonmajor Governmental Funds • Budgetary Comparison Schedules - Nonmajor Governmental Funds • Budgetary Comparison Schedules - Enterprise Funds • Budgetary Comparison Schedule - Internal Service Fund 73 INDIVIDUAL FUND DESCRIPTIONS GENERAL FUND The General Fund is used to account for all financial resources except those required to be accounted for in another fund. SPECIAL REVENUE FUNDS The Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than fiduciary funds or capital projects funds) that are legally restricted to expenditures for specified purposes. Village Grant Fund The Village Grant Fund is used to account for the various grants that the Village does not track in its Health Funds, General Fund, or Capital Improvements Fund. Special Assessments Fund The Special Assessments Fund is used to account for and track the revenue and expenses for all the streetlights in Brown Deer. There are currently 7 street lighting districts. Library Fund The Library Fund is used to account for the day-to-day operations and services provided by the municipal library. North Shore Health Department Fund The North Shore Health Department Fund is used to account for the operation of the North Shore Health Department. Funds are segregated in this special fund because significant portions of revenues are collected from other municipalities that share in the cost of operation of the department. The member municipalities are Bayside, Glendale, Fox Point, River Hills, Shorewood, Whitefish Bay, and Brown Deer. This fund also includes all the grant revenue and grant expenditures that belong to the NSHD. Police Asset Forfeiture Fund The Police Asset Forfeiture Fund is used for assets resulting from police activities. The funds are reported to the State and expenditures must be approved. Recycling Fund The Recycling Fund is used to account for the receipt and disbursement of funds generated by user charges for the operation of the Village recycling center and contracted recycling services. 74 INDIVIDUAL FUND DESCRIPTIONS - Continued SPECIAL REVENUE FUNDS - Continued Park and Recreation Program Fund The Park and Recreation Program Fund is used to account for the operation of the Park & Recreation Programs. Funds are segregated in this special fund to account for the revenues and expenditures of park services, recreational programs, the village pond, and the community center. Strehlow Donation Fund The Strehlow Donation Fund was created when the Village park and recreation department and the Village Library received funds from Naomi Strehlow to use on children’s activities. This fund is used to account for those expenditures. Brown Deer Farmers Market Fund The Brown Deer Farmers Market Fund is used to account for the operations of the Village of Brown Deer, Wisconsin’s farmers market. Funds are segregated in this special fund to account for the revenues and expenditures of the market. Municipal Court Fund The Municipal Court Fund is used to account for fees collected on convictions of Municipal Court citations. It also includes all the correlating Municipal Court expenditures. Tourism Commission Fund The Tourism Commission Fund is used to account for revenues that exceed the amount of room tax revenue a municipality may retain. The room tax revenue must be spent on tourism promotion and tourism development. It cannot be spent directly by the municipality. Policing Services Fund The Policing Services Fund is used to account for policing services provided to Rogers Memorial Hospital because of a developer agreement between the Village and Rogers Memorial Hospital. It also includes an agreement between the Village of Brown Deer and Brown Deer School District over the sharing of a School Liaison Officer. DEBT SERVICE FUND The Debt Service Fund is used account for the accumulation of resources for, and the payment of, general long- term debt principal and interest. Financing is provided by the annual tax levy. The Debt Service Fund is a major fund. 75 INDIVIDUAL FUND DESCRIPTIONS - Continued CAPITAL PROJECTS FUNDS The Capital Projects Funds are used to account for all resources used for the acquisition of capital facilities by a governmental unit except those financed by Proprietary and Trust Funds. TIF No. 4 Fund The TIF No. 4 Fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditures outlined in the TIF project plan. Capital Improvements Fund The Capital Improvements Fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition or construction of capital facilities and other capital assets for the Capital Improvement Plan. TIF No. 2 Fund The TIF No. 2 Fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditures outlined in the TIF project plan. TIF No. 3 Fund The TIF No. 3 Fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditures outlined in the TIF project plan. TIF No. 5 Fund The TIF No. 5 Fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditures outlined in the TIF project plan. TIF No. 6 Fund The TIF No. 6 Fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditures outlined in the TIF project plan. ENTERPRISE FUNDS The Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where it has been decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purpose. 76 INDIVIDUAL FUND DESCRIPTIONS - Continued ENTERPRISE FUNDS - Continued Water Utility Fund The Water Utility Fund is used to account for the activities of operating the water system. Sewer Utility Fund The Sewer Utility Fund is used to account for the activities of operating the sewer system. Storm Water Utility Fund The Storm Water Utility Fund is used to account for the activities of the operations of the storm water system. INTERNAL SERVICE FUND The Internal Service Funds are used to account for the financing of goods or services provided by one department or agency of the City, to other departments or agencies or other governmental units, on a cost- reimbursement basis. Self-Funded Health Insurance Fund The Self-Funded Health Insurance Fund is used to account for the accumulation of resources and payment of claims, by allowing the Village to systematically collect, retain, and manage financial resources that are dedicated exclusively to funding employee healthcare costs. This includes the allocation of the costs of providing health insurance insurance coverage to the different departments and funds of the Village of Brown Deer. CUSTODIAL FUND The Custodial Funds are used to account for assets held by the Village in a trustee capacity or as a custodian for individuals, private organizations, and/or other governmental units Property Tax Fund The Property Tax Fund is used to account for the collection of property taxes for other taxing governmental agencies and the distributions made to those agencies. 77 Original Final Budget Budget Actual Taxes Property Taxes $ 7,533,177 7,533,177 7,562,512 Room Tax 475,000 475,000 398,523 8,008,177 8,008,177 7,961,035 Intergovernmental Shared Revenue 1,519,026 1,519,026 1,518,857 General Transportation Aid 576,945 576,945 576,442 Personal Property Aid — — 186,630 CDBG Grant 6,000 6,000 4,414 Other Grants — — 10,513 2,101,971 2,101,971 2,296,856 Licenses and Permits 316,550 316,550 318,492 Charges for Services 757,396 757,396 848,382 Fines, Forfeitures, and Penalties 370,330 370,330 368,269 Investment Income 150,000 150,000 415,838 Miscellaneous 325,000 325,000 241,453 Total Revenues 12,029,424 12,029,424 12,450,325 VILLAGE OF BROWN DEER, WISCONSIN General Fund Schedule of Revenues - Budget and Actual For the Fiscal Year Ended December 31, 2025 78 Original Final Budget Budget Actual Revenues Taxes Property Taxes $ 2,194,511 2,194,511 2,194,511 Expenditures Debt Service Principal Retirement 1,561,908 1,561,908 1,561,908 Interest and Fiscal Charges 632,603 632,603 632,711 Total Expenditures 2,194,511 2,194,511 2,194,619 Net Change in Fund Balance — — (108) Fund Balance - Beginning (851,867) Fund Balance - Ending (851,975) VILLAGE OF BROWN DEER, WISCONSIN Debt Service Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 79 Original Final Budget Budget Actual Revenues Taxes Property Taxes $ 1,091,012 1,091,012 1,057,591 Intergovernmental Grants 6,360 6,360 6,360 Personal Property Aid — — 11,037 Miscellaneous — — 28,836 Total Revenues 1,097,372 1,097,372 1,103,824 Expenditures Conservation and Development 105,000 105,000 141,477 Capital Outlay 1,300,000 1,300,000 1,193,540 Debt Service Principal Retirement 108,092 108,092 108,092 Interest and Fiscal Charges 1,742 1,742 1,742 Total Expenditures 1,514,834 1,514,834 1,444,851 Excess (Deficiency) of Revenues Over (Under) Expenditures (417,462) (417,462) (341,027) Other Financing Sources Transfers In 250,000 250,000 250,000 Net Change in Fund Balance (167,462) (167,462) (91,027) Fund Balance - Beginning (6,317,505) Fund Balance - Ending (6,408,532) VILLAGE OF BROWN DEER, WISCONSIN TIF No. 4 - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 80 Original Final Budget Budget Actual Revenues Investment Income $ — — 68,106.00 Expenditures General Government 60,000 60,000 60,000 Public Works — — 6,219 Conservation and Development — — 82,397 Capital Outlay — — 4,469,193 Debt Service Interest and Fiscal Charges — — 220,799 Total Expenditures 60,000 60,000 4,838,608 Excess (Deficiency) of Revenues Over (Under) Expenditures (60,000) (60,000) (4,770,502) Other Financing Sources Debt Issuance — — 6,860,000 Net Change in Fund Balance (60,000) (60,000) 2,089,498 Fund Balance - Beginning (96,448) Fund Balance - Ending 1,993,050 VILLAGE OF BROWN DEER, WISCONSIN TIF No. 5 - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 81 Original Final Budget Budget Actual Revenues Taxes Property Taxes $ 470,500 470,500 470,500 Intergovernmental Grants 3,532,574 3,532,574 1,755,548 Miscellaneous — — 9,816 Total Revenues 4,003,074 4,003,074 2,235,864 Expenditures Capital Outlay 5,456,219 5,456,219 5,653,492 Net Change in Fund Balance (1,453,145) (1,453,145) (3,417,628) Fund Balance - Beginning 858,716 Fund Balance - Ending (2,558,912) VILLAGE OF BROWN DEER, WISCONSIN Capital Improvements - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 82 Special North Shore Police Village Special Health Asset Grant Assessments Library Department Forfeiture Recycling ASSETS Cash and Investments $ 8,124 291,397 1,269,096 250,723 12,796 714,815 Receivables - Net of Allowances Taxes — 54,848 239,027 — — 194,334 Accounts — — 161,557 97,994 — — Accrued Interest — 249 15,488 153 15 940 Leases — — 10,014 — — — Total Assets 8,124 346,494 1,695,182 348,870 12,811 910,089 LIABILITIES Accounts Payable — 3,513 140,265 28,586 — 86,352 Accrued Payroll — — 13,270 28,934 — 976 Unearned Revenues — 10,926 — — — — Due to Other Funds — — — — — — Total Liabilities — 14,439 153,535 57,520 — 87,328 DEFERRED INFLOWS OF RESOURCES Property Taxes — 43,922 433,709 — — 530,880 Leases — — 4,900 — — — Total Deferred Inflows of Resources — 43,922 438,609 — — 530,880 Total Liabilities and Deferred Inflows of Resources — 58,361 592,144 57,520 — 618,208 FUND BALANCES Restricted 8,124 — 1,103,038 — 12,811 — Committed — 288,133 — 291,350 — 291,881 Unassigned — — — — — — Total Fund Balances 8,124 288,133 1,103,038 291,350 12,811 291,881 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 8,124 346,494 1,695,182 348,870 12,811 910,089 VILLAGE OF BROWN DEER, WISCONSIN Nonmajor Governmental Funds Combining Balance Sheet December 31, 2025 83 Revenue Capital Projects Park and Brown Deer TIF No. 5 Recreation Strehlow Farmers Tourism Policing (Formerly Program Donation Market Commission Services TIF No. 2 TIF No. 3 Nonmajor) TIF No. 6 Totals 161,440 45,163 — 93,275 — 84,240 370,946 — 13,250 3,315,265 41,334 — — — — — 418,321 — 19,447 967,311 — — 18,149 — 182,691 — — — — 460,391 259 — — — — — 114 — — 17,218 — — — — — — — — — 10,014 203,033 45,163 18,149 93,275 182,691 84,240 789,381 — 32,697 4,770,199 5,745 — 637 — — 84,240 140,000 — — 489,338 85 — — — — — — — — 43,265 — — — — — — — — — 10,926 — — 6,679 — 132,097 — 359,038 — 26,750 524,564 5,830 — 7,316 — 132,097 84,240 499,038 — 26,750 1,068,093 75,000 — — — — — 703,339 — 32,697 1,819,547 — — — — — — — — — 4,900 75,000 — — — — — 703,339 — 32,697 1,824,447 80,830 — 7,316 — 132,097 84,240 1,202,377 — 59,447 2,892,540 — 45,163 10,833 93,275 50,594 — — — — 1,323,838 122,203 — — — — — — — — 993,567 — — — — — — (412,996) — (26,750) (439,746) 122,203 45,163 10,833 93,275 50,594 — (412,996) — (26,750) 1,877,659 203,033 45,163 18,149 93,275 182,691 84,240 789,381 — 32,697 4,770,199 84 Special North Shore Police Village Special Health Asset Grant Assessments Library Department Forfeiture Recycling Revenues Taxes $ — — 421,077 — — — Intergovernmental — — — 351,837 — 43,778 Licenses and Permits — — — 180,495 — — Charges for Services — — 207,723 650,542 — 304,060 Public Improvement Revenues — 47,047 — — — — Investment Income — — 47,735 10,266 — — Miscellaneous — — 460,120 1,395 — 9,350 Total Revenues — 47,047 1,136,655 1,194,535 — 357,188 Expenditures Public Safety — — — — — — Public Works — 60,256 — — — 483,729 Health and Human Services — — — 1,117,138 — — Culture, Recreation, and Education — — 1,249,536 — — — Conservation and Development — — — — — — Debt Service Principal Retirement — — — — — — Interest and Fiscal Charges — — — — — — Total Expenditures — 60,256 1,249,536 1,117,138 — 483,729 Excess (Deficiency) of Revenues Over (Under) Expenditures — (13,209) (112,881) 77,397 — (126,541) Other Financing (Uses) Transfers Out — — — — — — Net Change in Fund Balances — (13,209) (112,881) 77,397 — (126,541) Fund Balances - as Previously Reported 8,124 301,342 1,215,919 213,953 12,811 418,422 Adjustment - Nonmajor to Major — — — — — — Fund Balances - as Adjusted — — — — — — Fund Balances - Ending 8,124 288,133 1,103,038 291,350 12,811 291,881 VILLAGE OF BROWN DEER, WISCONSIN Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Year Ended December 31, 2025 85 Revenue Capital Projects Park and Brown Deer TIF No. 5 Recreation Strehlow Farmers Tourism Policing (Formerly Program Donation Market Commission Services TIF No. 2 TIF No. 3 Nonmajor) TIF No. 6 Totals 73,000 — — — — — 706,936 — — 1,201,013 9,000 — 1,000 — — — 138,264 — — 543,879 13,180 — — — — — — — — 193,675 125,919 — 17,890 — 323,974 — — — — 1,630,108 — — — — — — — — — 47,047 5,697 — — — — — — — — 63,698 45,794 — 9,052 — — — — — — 525,711 272,590 — 27,942 — 323,974 — 845,200 — — 4,205,131 — — — — 297,041 — — — — 297,041 — — — — — — — — — 543,985 — — — — — — — — — 1,117,138 267,317 5,008 31,361 9,750 — — — — — 1,562,972 — — — — — 84,240 112,952 — 15,000 212,192 — — — — — — 475,000 — — 475,000 — — — — — — 18,081 — — 18,081 267,317 5,008 31,361 9,750 297,041 84,240 606,033 — 15,000 4,226,409 5,273 (5,008) (3,419) (9,750) 26,933 (84,240) 239,167 — (15,000) (21,278) — — — — — — (250,000) — — (250,000) 5,273 (5,008) (3,419) (9,750) 26,933 (84,240) (10,833) — (15,000) (271,278) 116,930 50,171 14,252 103,025 23,661 84,240 (402,163) (96,448) (11,750) 2,052,489 — — — — — — — 96,448 — 96,448 116,930 50,171 14,252 103,025 23,661 84,240 (402,163) — (11,750) 2,148,937 122,203 45,163 10,833 93,275 50,594 — (412,996) — (26,750) 1,877,659 86 Original Final Budget Budget Actual Revenues Public Improvement Revenues $ 50,200 50,200 47,047 Expenditures Public Works 49,350 49,350 60,256 Net Change in Fund Balance 850 850 (13,209) Fund Balance - Beginning 301,342 Fund Balance - Ending 288,133 VILLAGE OF BROWN DEER, WISCONSIN Special Assessments - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 87 Original Final Budget Budget Actual Revenues Taxes $ 421,077 421,077 421,077 Charges for Services 240,735 240,735 207,723 Investment Income 24,441 24,441 47,735 Miscellaneous 8,000 8,000 460,120 Total Revenues 694,253 694,253 1,136,655 Expenditures Culture, Recreation, and Education 694,253 694,253 1,249,536 Net Change in Fund Balance — — (112,881) Fund Balance - Beginning 1,215,919 Fund Balance - Ending 1,103,038 VILLAGE OF BROWN DEER, WISCONSIN Library - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 88 Original Final Budget Budget Actual Revenues Intergovernmental $ 305,536 305,536 351,837 Licenses and Permits 179,140 179,140 180,495 Charges for Services 683,385 683,385 650,542 Investment Income 10,000 10,000 10,266 Miscellaneous 250 250 1,395 Total Revenues 1,178,311 1,178,311 1,194,535 Expenditures Health and Human Services 1,209,535 1,209,535 1,117,138 Net Change in Fund Balance (31,224) (31,224) 77,397 Fund Balance - Beginning 213,953 Fund Balance - Ending 291,350 VILLAGE OF BROWN DEER, WISCONSIN North Shore Health Department - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 89 Original Final Budget Budget Actual Revenues Intergovernmental $ 40,000 40,000 43,778 Charges for Services 304,200 304,200 304,060 Miscellaneous 6,500 6,500 9,350 Total Revenues 350,700 350,700 357,188 Expenditures Public Works 447,809 447,809 483,729 Net Change in Fund Balance (97,109) (97,109) (126,541) Fund Balance - Beginning 418,422 Fund Balance - Ending 291,881 VILLAGE OF BROWN DEER, WISCONSIN Recycling - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 90 Original Final Budget Budget Actual Revenues Taxes $ 73,000 73,000 73,000 Intergovernmental Grants — — 9,000 Licenses and Permits 12,000 12,000 13,180 Charges for Services 176,700 176,700 125,919 Investment Income — — 5,697 Miscellaneous 43,000 43,000 45,794 Total Revenues 304,700 304,700 272,590 Expenditures Culture, Recreation, and Education 301,350 301,350 267,317 Net Change in Fund Balance 3,350 3,350 5,273 Fund Balance - Beginning 116,930 Fund Balance - Ending 122,203 VILLAGE OF BROWN DEER, WISCONSIN Park and Recreation Program - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 91 Original Final Budget Budget Actual Revenues Charges for Services $ — — — Expenditures Culture, Recreation, and Education 6,000 6,000 5,008 Net Change in Fund Balance (6,000) (6,000) (5,008) Fund Balance - Beginning 50,171 Fund Balance - Ending 45,163 VILLAGE OF BROWN DEER, WISCONSIN Strehlow Donation - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 92 Original Final Budget Budget Actual Revenues Intergovernmental Grants $ — — 1,000 Charges for Services 10,000 10,000 17,890 Miscellaneous 15,000 15,000 9,052 Total Revenues 25,000 25,000 27,942 Expenditures Culture, Recreation, and Education 25,000 25,000 31,361 Net Change in Fund Balance — — (3,419) Fund Balance - Beginning 14,252 Fund Balance - Ending 10,833 VILLAGE OF BROWN DEER, WISCONSIN Brown Deer Farmers Market - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 93 Original Final Budget Budget Actual Revenues Investment Income $ — — — Expenditures Culture, Recreation, and Education 10,000 10,000 9,750 Net Change in Fund Balance (10,000) (10,000) (9,750) Fund Balance - Beginning 103,025 Fund Balance - Ending 93,275 VILLAGE OF BROWN DEER, WISCONSIN Tourism Commission - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 94 Original Final Budget Budget Actual Revenues Charges for Services $ 314,430 314,430 323,974 Expenditures Public Safety 314,430 314,430 297,041 Net Change in Fund Balance — — 26,933 Fund Balance - Beginning 23,661 Fund Balance - Ending 50,594 VILLAGE OF BROWN DEER, WISCONSIN Policing Services - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 95 Original Final Budget Budget Actual Revenues Taxes Property Taxes $ 729,275 729,275 706,936 Intergovernmental Grants 45,772 45,772 45,772 Personal Property Aid — — 92,492 Total Revenues 775,047 775,047 845,200 Expenditures Conservation and Development 112,952 112,952 112,952 Debt Service Principal Retirement 475,000 475,000 475,000 Interest and Fiscal Charges 13,154 13,154 18,081 Total Expenditures 601,106 601,106 606,033 Excess (Deficiency) of Revenues Over (Under) Expenditures 173,941 173,941 239,167 Other Financing (Uses) Transfers Out (250,000) (250,000) (250,000) Net Change in Fund Balance (76,059) (76,059) (10,833) Fund Balance - Beginning (402,163) Fund Balance - Ending (412,996) VILLAGE OF BROWN DEER, WISCONSIN TIF No. 3 - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 96 Original Final Budget Budget Actual Revenues Taxes Property Taxes $ — — — Expenditures General Government 15,000 15,000 15,000 Net Change in Fund Balance (15,000) (15,000) (15,000) Fund Balance - Beginning (11,750) Fund Balance - Ending (26,750) VILLAGE OF BROWN DEER, WISCONSIN TIF No. 6 - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended December 31, 2025 97 Original Final Budget Budget Actual Operating Revenues Charges for Services $ 2,231,100 2,231,100 2,352,221 Operating Expenses Operations and Maintenance 1,493,200 1,493,200 1,575,954 Depreciation and Amortization 309,760 309,760 309,213 Total Operating Expenses 1,802,960 1,802,960 1,885,167 Operating Income 428,140 428,140 467,054 Nonoperating Revenues (Expenses) Investment Income 1,000 1,000 82,827 Rental Income 168,300 168,300 152,355 Interest Expense (42,950) (42,950) (44,953) Miscellaneous 3,500 3,500 14,405 129,850 129,850 204,634 Income Before Contributions and Transfers 557,990 557,990 671,688 Capital Contributions — — 194,300 Transfers Out (275,000) (275,000) (259,298) (275,000) (275,000) (64,998) Change in Net Position 282,990 282,990 606,690 Net Position - Beginning 9,640,454 Net Position - Ending 10,247,144 VILLAGE OF BROWN DEER, WISCONSIN Water Utility - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended December 31, 2025 98 Original Final Budget Budget Actual Operating Revenues Charges for Services $ 1,827,974 1,827,974 1,941,969 Operating Expenses Operations and Maintenance 1,544,082 1,544,082 1,525,514 Depreciation and Amortization 180,333 180,333 180,633 Total Operating Expenses 1,724,415 1,724,415 1,706,147 Operating Income 103,559 103,559 235,822 Nonoperating Revenues (Expenses) Investment Income 15,000 15,000 34,201 Interest Expense (80,000) (80,000) (62,765) (65,000) (65,000) (28,564) Income Before Transfers 38,559 38,559 207,258 Transfers Out — — (10,396) Change in Net Position 38,559 38,559 196,862 Net Position - Beginning 6,336,833 Net Position - Ending 6,533,695 VILLAGE OF BROWN DEER, WISCONSIN Sewer Utility - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended December 31, 2025 99 Original Final Budget Budget Actual Operating Revenues Charges for Services $ 1,387,207 1,387,207 1,315,928 Operating Expenses Operations and Maintenance 771,407 771,407 572,829 Depreciation and Amortization 320,500 320,500 353,904 Total Operating Expenses 1,091,907 1,091,907 926,733 Operating Income 295,300 295,300 389,195 Nonoperating Revenues (Expenses) Interest Expense (57,924) (57,924) (95,439) Miscellaneous 41,312 41,312 — (16,612) (16,612) (95,439) Change in Net Position 278,688 278,688 293,756 Net Position - Beginning 3,214,038 Net Position - Ending 3,507,794 VILLAGE OF BROWN DEER, WISCONSIN Storm Water Utility - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended December 31, 2025 100 SUPPLEMENTAL SCHEDULES 101 Date of Issue December 2, 2011 Date of Maturity April 1, 2031 Authorized Issue $1,430,000 Interest Rates 2.00% - 3.35% Interest Dates April 1 and October 1 Principal Maturity Date April 1 Payable at Associated Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ 45,000 8,390 53,390 2027 45,000 7,040 52,040 2028 45,000 5,612 50,612 2029 45,000 4,104 49,104 2030 50,000 2,513 52,513 2031 50,000 838 50,838 280,000 28,497 308,497 Water Utility 220,000 Sewer Utility 60,000 280,000 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements General Obligation Corporate Purpose Bonds of 2011 December 31, 2025 102 Date of Issue November 26, 2012 Date of Maturity April 1, 2032 Authorized Issue $1,365,000 Interest Rates 0.65% - 2.50% Interest Dates April 1 and October 1 Principal Maturity Date April 1 Payable at Associated Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ 40,000 7,365 47,365 2027 45,000 6,451 51,451 2028 45,000 5,484 50,484 2029 45,000 4,438 49,438 2030 50,000 3,250 53,250 2031 50,000 2,000 52,000 2032 55,000 688 55,688 330,000 29,676 359,676 Water Utility 210,000 Sewer Utility 120,000 330,000 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements General Corporate Purpose Bonds of 2012 December 31, 2025 103 Date of Issue November 26, 2012 Date of Maturity April 1, 2028 Authorized Issue $5,345,000 Interest Rates 2.00% - 3.25% Interest Dates April 1 and October 1 Principal Maturity Date April 1 Payable at Associated Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ 390,000 10,627 400,627 2027 75,000 3,656 78,656 2028 75,000 1,219 76,219 540,000 15,502 555,502 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements General Obligation Refunding Bonds of 2012 December 31, 2025 104 Date of Issue October 27, 2014 Date of Maturity April 1, 2029 Authorized Issue $4,400,000 Interest Rates 2.00% - 3.00% Interest Dates April 1 and October 1 Principal Maturity Date April 1 Payable at Associated Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ 340,000 35,075 375,075 2027 345,000 26,513 371,513 2028 365,000 16,725 381,725 2029 375,000 5,625 380,625 1,425,000 83,938 1,508,938 Debt Service 700,000 Water Utility 90,000 Sewer Utility 40,000 Storm Water Utility 595,000 1,425,000 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements General Obligation Corporate Purpose Bonds of 2014 December 31, 2025 105 Date of Issue June 27, 2016 Date of Maturity April 1, 2031 Authorized Issue $3,265,000 Interest Rates 1.50% - 2.50% Interest Dates April 1 and October 1 Principal Maturity Date April 1 Payable at Associated Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ 220,000 31,377 251,377 2027 230,000 26,587 256,587 2028 235,000 21,064 256,064 2029 240,000 15,127 255,127 2030 240,000 9,127 249,127 2031 245,000 3,064 248,064 1,410,000 106,346 1,516,346 Debt Service and TIF 1,055,000 Water Utility 120,000 Sewer Utility 85,000 Storm Water Utility 150,000 1,410,000 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements General Obligation Corporate Purpose Bonds of 2016 December 31, 2025 106 Date of Issue April 4, 2018 Date of Maturity April 1, 2038 Authorized Issue $9,995,000 Interest Rates 3.00% to 4.00% Interest Dates April 1 and October 1 Principal Maturity Date April 1 Payable at Associated Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ 565,000 286,137 851,137 2027 585,000 268,887 853,887 2028 725,000 249,237 974,237 2029 765,000 226,887 991,887 2030 785,000 203,637 988,637 2031 810,000 179,711 989,711 2032 835,000 155,037 990,037 2033 855,000 128,619 983,619 2034 630,000 104,487 734,487 2035 650,000 83,281 733,281 2036 670,000 61,007 731,007 2037 700,000 37,450 737,450 2038 720,000 12,601 732,601 9,295,000 1,996,978 11,291,978 Debt Service 6,670,000 Sewer Utility 876,600 Storm Water Utility 1,748,400 9,295,000 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements General Obligation Refunding Bonds of 2018 December 31, 2025 107 Date of Issue November 26, 2018 Date of Maturity April 1, 2027 Authorized Issue $3,855,000 Interest Rates 2.00% to 3.50% Interest Dates April 1 and October 1 Principal Maturity Date April 1 Payable at Associated Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ 130,000 5,850 135,850 2027 130,000 1,950 131,950 260,000 7,800 267,800 Sewer Utility 100,000 Storm Water Utility 160,000 260,000 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements General Obligation Refunding Bonds of 2018A December 31, 2025 108 Date of Issue April 18, 2019 Date of Maturity April 1, 2030 Authorized Issue $3,475,000 Interest Rate 4.00% Interest Dates April 1 and October 1 Principal Maturity Date April 1 Payable at Associated Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ 220,000 43,400 263,400 2027 230,000 34,400 264,400 2028 240,000 25,000 265,000 2029 250,000 15,200 265,200 2030 255,000 5,100 260,100 1,195,000 123,100 1,318,100 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements General Obligation Refunding Bonds of 2019 December 31, 2025 109 Date of Issue April 20, 2020 Date of Maturity April 1, 2040 Authorized Issue $5,970,000 Interest Rate 3.00% Interest Dates April 1 and October 1 Principal Maturity Date April 1 Payable at Associated Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ 370,000 125,400 495,400 2027 380,000 114,150 494,150 2028 390,000 102,600 492,600 2029 400,000 90,750 490,750 2030 410,000 78,600 488,600 2031 250,000 68,700 318,700 2032 255,000 61,125 316,125 2033 265,000 53,325 318,325 2034 275,000 45,225 320,225 2035 280,000 36,900 316,900 2036 205,000 29,625 234,625 2037 210,000 23,400 233,400 2038 220,000 16,950 236,950 2039 225,000 10,275 235,275 2040 230,000 3,450 233,450 4,365,000 860,475 5,225,475 Debt Service 3,650,000 Water Utility 215,000 Sewer Utility 175,000 Storm Water Utility 325,000 4,365,000 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements General Obligation Refunding Bonds of 2020 December 31, 2025 110 Date of Issue June 6, 2022 Date of Maturity April 1, 2032 Authorized Issue $3,295,000 Interest Rates 3.50% - 5.00% Interest Dates April 1 and October 1 Principal Maturity Date April 1 Payable at Associated Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ 305,000 98,200 403,200 2027 320,000 82,575 402,575 2028 335,000 66,200 401,200 2029 355,000 48,950 403,950 2030 370,000 33,601 403,601 2031 380,000 20,476 400,476 2032 395,000 6,913 401,913 2,460,000 356,915 2,816,915 Debt Service 1,735,000 Water Utility 190,000 Sewer Utility 535,000 2,460,000 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements General Obligation Promissory Note of 2022 December 31, 2025 111 Date of Issue April 8, 2024 Date of Maturity April 1, 2034 Authorized Issue $3,525,000 Interest Rate 4.00% Interest Dates April 1 and October 1 Principal Maturity Date October 1 Payable at State of Wisconsin CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ 335,000 134,300 469,300 2027 345,000 120,700 465,700 2028 360,000 106,600 466,600 2029 370,000 92,000 462,000 2030 395,000 76,700 471,700 2031 405,000 60,700 465,700 2032 425,000 44,100 469,100 2033 435,000 26,900 461,900 2034 455,000 9,100 464,100 3,525,000 671,100 4,196,100 Capital Improvements 2,825,000 Water Utility 300,000 Storm Water Sewer 400,000 3,525,000 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements General Obligation Promissory Note of 2024 December 31, 2025 112 Date of Issue March 26, 2025 Date of Maturity April 1, 2028 Authorized Issue $4,090,000 Interest Rate 4.85% Interest Dates April 1 and October 1 Principal Maturity Date April 1 Payable at Associated Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ — 198,366 198,366 2027 — 198,366 198,366 2028 4,090,000 99,183 4,189,183 4,090,000 495,915 4,585,915 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements Taxable Anticipation Notes of 2025 December 31, 2025 113 Date of Issue December 23, 2025 Date of Maturity October 1, 2027 Authorized Issue $2,770,000 Interest Rate 4.30% Interest Dates April 1 and October 1 Principal Maturity Date October 1 Payable at Associate Trust Company CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Principal Interest Totals 2026 $ — 91,979 91,979 2027 2,770,000 119,110 2,889,110 2,770,000 211,089 2,981,089 VILLAGE OF BROWN DEER, WISCONSIN Long-Term Debt Requirements Taxable Anticipation Notes of 2025B December 31, 2025 114 GF 2026 REVENUES 6/30/2026 YTD ADOPTED BUDGET 2025 FINAL General Property Taxes 5,417,23 3 7,586,011 7,451,322 Hotel Room Taxes 224,79 6 400,000 472,216 SPECIAL ASSESSMENTS 1,095 10,00 0 25,096 RAZE ORDER/DEMOLITION 37,10 0 00 URBAN FORESTRY GRANT 0 0 10,513 Shared Revenue 0 527,522 508,52 6 UTILITY AID 0 22,919 23,87 4 PERSONAL PROPERTY AID 38,341 38,341 38,341 PERSONAL PROPERTY AID (ACT 12) 148,289 148,289 148,289 Fire Dues 62,373 60,90 0 59,231 Computer Exemptions 0 623,31 4 623,533 Expenditure Restraint 0 367,115 269,969 VIDEO SERVICE PROVIDER AID 0 33,72 4 33,724 Transportation Aids 290,471 581,28 6 576,442 LOCAL ROADS IMPROVEMENT PLAN 63,59 6 00 CDBG GRANT 691 6,000 4,41 4 Liquor & Malt Beverage 10,965 10,00 0 12,380 Cigarette 920 1,000 900 Peddling & Other 2,575 1,500 4,715 Cable Franchise Fees 44,78 4 115,000 95,892 Dog/Cat Licenses 1,860 3,500 3,840 Building 87,993 126,339 71,621 Electrical 10,31 0 33,285 39,97 6 Plumbing 3,777 16,787 10,761 Heating & A/C 8,858 23,589 65,345 Zoning Application Fees 9,15 4 3,000 2,047 Board of Appeals 0 350 350 Building Board Fee 600 4,000 1,470 VACANT PROPERTY CERTIFICATE 1,000 2,500 2,750 Miscellaneous Permits 875 4,000 641 CHICKEN PERMITS 150 1,000 950 R-O-W Permits 14,247 6,000 3,01 4 Court Fines & Penalties 162,991 310,00 0 304,070 Property Information Certif 1,595 4,000 3,545 Prop Info Certificate-Reserved 180 400 410 Photocopies 1,079 500 1,251 Alarm fees 29,36 0 25,000 67,190 Fingerprints/Misc 815 1,000 1,008 DPW Services 2,035 5,000 6,350 Municipal Range Usage Fees 2,500 2,500 2,500 HEALTH DEPT ADMIN/RENT FEE 20,085 35,00 0 40,170 TIF 3 ADMINISTRATION FEE 56,47 6 112,952 112,952 TIF 4 ADMINISTRATION FEE 65,00 0 130,000 130,000 TIF 5 ADMINISTRATION FEE 30,00 0 60,000 60,000 TIF 6 ADMINISTRATION FEE 7,500 15,00 0 15,000 Street Lighting Admin 1,790 25,00 0 6,000 SEWER ADMINISTRATION FEE 50,072 100,14 4 100,144 STORMWATER ADMINISTRATION FEE 39,447 78,891 78,89 4 Admin, Labor & Benefits-WATER 41,307 82,61 4 82,614 RECYCLING ADMINISTRATION FEE 17,111 45,00 0 34,222 Investment Interest 122,931 235,00 0 415,836 Interest-Delinquent Taxes 29,10 0 50,000 69,335 Insurance Dividends 20,015 40,00 0 21,789 Miscellaneous Revenue 68,699 150,00 0 182,332 BLACK HISTORY MONTH REVENUE 5,751 0 4,02 4 PILOT TRANSFER IN 136,40 0 289,000 269,694 PROSECUTING ATTORNEY FEES 32,64 4 65,555 64,199 Total Revenue: 7,484,27 9 12,683,32 8 12,718,54 6 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 2nd QUARTER 2026 SUMMARY PERIOD ENDING 6/30/2026 GF 2026 EXPENDITURES BY DEPT 6/30/2026 YTD ADOPTED BUDGET 2025 FINAL VILLAGE BOARD 27,455 51,970 51,919 MUNICIPAL COURT 67,838 130,514 132,135 LEGAL SERVICES 26,745 65,000 45,082 VILLAGE MANAGER 118,875 228,248 234,648 VILLAGE MNGER - PERSONNEL ADMINISTRATION 0 8,100 8,468 ELECTIONS 10,347 46,000 17,366 CLERK 96,618 200,132 190,915 ADMINISTRATIVE SERVICES 262,358 521,255 474,059 ASSESSOR 43,205 77,200 79,951 OTHER GENERAL GOVERNMEN T 53,565 117,000 121,340 INFORMATION TECHNOLOGY 71,869 127,000 123,815 INTERGOVERNMENTAL EXP. 70,473 143,484 141,791 HISTORICAL SOCIETY 515 750 1,651 PERSONNEL POST-EMPLOYMENT 5,700 9,200 6,051 EMPLOYEE WELLNESS 1,196 1,850 2,038 GROUP INSURANCE - EAP 1,500 2,000 2,000 PROPERTY INSURANCE 188,186 210,063 227,148 OTHER FINANCING USES 0 50,000 0 POLICE 2,268,612 4,486,261 4,401,789 CODE EFORCEMENT 13,760 27,837 27,755 FIRE DEPARTMEN T 1,514,010 3,088,820 2,974,367 DISPATCH SERVICES 243,465 487,526 465,990 PUBLIC WORKS ADMINISTRATION 189,217 257,220 386,850 DPW STREETS/TRAFFIC OPERATIONS 82,924 171,510 166,670 DPW SIDEWALK MAINTENANCE 34 11,000 999 DPW WINTER OPERATIONS 180,225 240,456 198,590 DPW FORESTRY OPERATIONS 49,529 145,031 80,852 DPW MUNICIPAL COMPLEX 50,586 112,000 95,791 DPW MECHANIC 117,349 199,235 197,992 DPW REFUSE 259,164 518,983 554,294 COMMUNITY DEVELOPMENT 214,239 409,322 450,109 VILLAGE HALL 89,934 212,092 231,420 PARK & RECREATION 160,406 326,268 325,023 Total Expenditure: 6,479,899 12,683,328 12,418,866 TOTAL REVENUES 7,484,279 12,683,328 12,718,546 TOTAL EXPENDITURES 6,479,899 12,683,328 12,418,866 NET OF REVENUES & EXPENDITURES 1,004,380 (0) 299,679 BEG. FUND BALANCE 9,182,538 9,182,538 8,882,859 END. FUND BALANCE 10,186,918 9,182,538 9,182,538 PERIOD ENDING 6/30/2026 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEE R 2nd QUARTER 2026 SUMMARY Special Revenue Funds 2026 REVENUES (By Fund) 6/30/2026 YTD ADOPTED BUDGET 2025 FINAL K9 Donation Fund 2,573 - 13,797 Recycling 537,566 578,940 357,186 Health 790,730 1,479,992 1,189,533 Library 586,141 713,279 1,165,282 Recreation 44,133 63,000 65,571 Special Events 25,875 47,000 46,150 Park Facilities 80,196 147,500 158,747 Street Lighting Assessments 44,162 50,200 47,048 Strehlow Donation - 6,000 5,008 Farmer's Market 6,635 26,000 27,944 Public Safety 129,021 314,430 297,041 Tourism - - Total Revenue: 2,247,032 3,426,341 3,373,307 EXPENDITURES BY DEPT (By Fund) K9 Donation Fund 3,435 - 8,990 Recycling 283,694 447,809 447,600 Health 599,734 1,489,529 1,117,137 Library 435,706 694,253 1,249,535 Recreation 23,179 62,600 62,989 Special Events 36,720 46,300 45,679 Park Facilities 45,040 139,600 158,648 Street Lighting Assessments 6,443 50,150 60,257 Strehlow Donation 1,187 6,000 9,051 Farmer's Market 3,315 25,400 31,362 Public Safety 129,021 314,430 297,041 Tourism - - 9,750 Total Expenditure: 1,567,474 3,276,071 3,498,039 Net of Revenues & Expenditures K9 Donation Fund (862) - 4,807 Recycling 253,872 131,131 (90,414) Health 190,996 (9,537) 72,396 Library 150,435 19,026 (84,253) Recreation 20,954 400 2,582 Special Events (10,845) 700 471 Park Facilities 35,156 7,900 99 Street Lighting Assessments 37,719 50 (13,209) Strehlow Donation (1,187) - (4,043) Farmer's Market 3,320 600 (3,418) Public Safety - - - Tourism - - (9,750) Net Change in Fund Balance 679,558 150,270 (124,732) REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 2nd QUARTER 2026 SUMMARY PERIOD ENDING 6/30/2026 Debt Service Fund (1 Fund) 2026 REVENUES 6/30/2026 YTD ADOPTED BUDGET 2025 FINAL 1,776,417 2,487,602 2,158,361 Total Revenue: 1,776,417 2,487,602 2,158,361 EXPENDITURES 2,153,927 2,487,602 2,194,620 Total Expenditure: 2,153,927 2,487,602 2,194,620 Net of Revenues & Expenditures (377,510) - (36,259) Net Change in Fund Balance (377,510) - (36,259) REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 2nd QUARTER 2026 SUMMARY PERIOD ENDING 6/30/2026 Capital Project Funds 2026 REVENUES (By Fund) 6/30/2026 YTD ADOPTED BUDGET 2025 FINAL Capital Improvement 4,527,895 3,367,772 2,222,179 TIF #3 616,751 873,134 759,273 TIF #4 904,984 1,599,139 1,192,267 TIF #5 287,202 51,982 6,895,330 TIF #6 25,617 34,164 - Total Revenue: 6,362,449 5,926,191 11,069,049 EXPENDITURES BY DEPT (By Fund) Capital Improvement 1,318,933 1,861,396 5,559,910 TIF #3 406,886 855,985 856,033 TIF #4 1,391,050 1,480,847 1,444,850 TIF #5 649,034 110,000 4,805,830 TIF #6 7,500 15,000 15,000 Total Expenditure: 3,773,403 4,323,228 12,681,624 Net of Revenues & Expenditures Capital Improvement 3,208,962 1,506,376 (3,337,731) TIF #3 209,865 17,149 (96,760) TIF #4 (486,066) 118,292 (252,584) TIF #5 (361,832) (58,018) 2,089,500 TIF #6 18,117 19,164 (15,000) Net Change in Fund Balance 2,589,046 1,602,963 (1,612,575) REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 2nd QUARTER 2026 SUMMARY PERIOD ENDING 6/30/2026 Enterprise Funds 2026 REVENUES (By Fund) 6/30/2026 YTD ADOPTED BUDGET 2025 FINAL Water 2,007,435 3,375,800 2,833,653 Stormwater 999,645 1,455,068 1,322,037 Sewer 1,022,732 1,934,373 1,981,319 Total Revenue: 4,029,812 6,765,240 6,137,009 EXPENDITURES BY DEPT (By Fund) Water 1,049,489 2,277,800 2,195,356 Stormwater 457,896 1,224,956 1,131,479 Sewer 807,597 1,929,923 2,108,277 Total Expenditure: 2,314,982 5,432,679 5,435,113 Net of Revenues & Expenditures Water 957,946 1,098,000 638,297 Stormwater 541,749 230,112 190,557 Sewer 215,135 4,450 (126,958) Net Change in Net Position 1,714,830 1,332,561 701,896 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 2nd QUARTER 2026 SUMMARY PERIOD ENDING 6/30/2026 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 1/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 010 - GENERAL FUND Revenues 7,451,321.98 71.41 2,168,777.74 7,586,011.00 5,417,233.26 0.00 General Property Taxes 010-000-11-4-00-10 472,216.14 56.20 175,203.88 400,000.00 224,796.12 39,635.27 Hotel Room Taxes 010-000-12-4-00-10 25,095.72 10.95 8,904.80 10,000.00 1,095.20 1,095.20 SPECIAL ASSESSMENTS 010-000-24-4-00-10 0.00 100.00 (37,100.00) 0.00 37,100.00 0.00 RAZE ORDER/DEMOLITION 010-000-25-4-00-10 10,512.50 0.00 0.00 0.00 0.00 0.00 URBAN FORESTRY GRANT 010-000-31-4-00-26 508,526.03 0.00 527,522.00 527,522.00 0.00 0.00 Shared Revenue 010-000-34-4-00-10 23,874.05 0.00 22,919.00 22,919.00 0.00 0.00 UTILITY AID 010-000-34-4-00-15 38,341.22 100.00 0.00 38,341.22 38,341.22 38,341.22 PERSONAL PROPERTY AID 010-000-34-4-00-18 148,289.34 100.00 0.00 148,289.34 148,289.34 148,289.34 PERSONAL PROPERTY AID (ACT 12) 010-000-34-4-00-19 59,230.64 102.42 (1,473.48) 60,900.00 62,373.48 62,373.48 Fire Dues 010-000-34-4-00-20 623,533.26 0.00 623,314.00 623,314.00 0.00 0.00 Computer Exemptions 010-000-34-4-00-30 269,969.03 0.00 367,115.00 367,115.00 0.00 0.00 Expenditure Restraint 010-000-34-4-00-40 33,723.58 0.00 33,724.00 33,724.00 0.00 0.00 VIDEO SERVICE PROVIDER AID 010-000-34-4-00-50 576,441.55 49.97 290,814.68 581,286.00 290,471.32 145,235.66 Transportation Aids 010-000-35-4-30-10 0.00 100.00 (63,596.12) 0.00 63,596.12 0.00 LOCAL ROADS IMPROVEMENT PLAN 010-000-35-4-30-15 4,414.00 11.52 5,309.00 6,000.00 691.00 0.00 CDBG GRANT 010-000-36-4-00-15 12,379.58 109.65 (965.00) 10,000.00 10,965.00 0.00 Liquor & Malt Beverage 010-000-41-4-10-10 1,840.00 60.00 1,400.00 3,500.00 2,100.00 490.00 Bartender 010-000-41-4-20-10 900.00 92.00 80.00 1,000.00 920.00 0.00 Cigarette 010-000-41-4-20-15 4,715.00 171.67 (1,075.00) 1,500.00 2,575.00 0.00 Peddling & Other 010-000-41-4-20-30 95,892.11 38.94 70,215.91 115,000.00 44,784.09 0.00 Cable Franchise Fees 010-000-41-4-20-40 3,839.80 53.16 1,639.52 3,500.00 1,860.48 88.00 Dog/Cat Licenses 010-000-42-4-00-20 71,621.17 69.65 38,346.00 126,339.00 87,993.00 6,512.53 Building 010-000-43-4-00-10 39,976.00 30.97 22,975.00 33,285.00 10,310.00 2,952.00 Electrical 010-000-43-4-00-20 10,761.00 22.50 13,010.25 16,787.00 3,776.75 350.75 Plumbing 010-000-43-4-00-30 65,345.29 37.55 14,731.05 23,589.00 8,857.95 2,063.75 Heating & A/C 010-000-43-4-00-40 2,046.70 305.15 (6,154.35) 3,000.00 9,154.35 0.00 Zoning Application Fees 010-000-44-4-00-10 350.00 0.00 350.00 350.00 0.00 0.00 Board of Appeals 010-000-44-4-00-20 1,470.00 15.00 3,400.00 4,000.00 600.00 150.00 Building Board Fee 010-000-44-4-00-30 2,750.00 40.00 1,500.00 2,500.00 1,000.00 250.00 VACANT PROPERTY CERTIFICATE 010-000-49-4-20-10 640.83 21.88 3,125.00 4,000.00 875.00 325.00 Miscellaneous Permits 010-000-49-4-20-20 950.00 15.00 850.00 1,000.00 150.00 0.00 CHICKEN PERMITS 010-000-49-4-20-22 3,014.20 237.46 (8,247.30) 6,000.00 14,247.30 2,689.30 R-O-W Permits 010-000-49-4-30-20 304,070.11 52.58 147,009.45 310,000.00 162,990.55 23,500.29 Court Fines & Penalties 010-000-51-4-00-10 81,035.94 92.07 4,758.26 60,000.00 55,241.74 7,775.00 Parking Fees 010-000-51-4-00-11 3,545.00 39.88 2,405.00 4,000.00 1,595.00 295.00 Property Information Certif 010-000-61-4-10-20 410.00 45.00 220.00 400.00 180.00 30.00 Prop Info Certificate-Reserved 010-000-61-4-10-25 1,251.00 215.75 (578.75) 500.00 1,078.75 172.00 Photocopies 010-000-62-4-10-10 67,190.00 117.44 (4,360.00) 25,000.00 29,360.00 10,180.00 Alarm fees 010-000-62-4-10-15 1,007.81 81.45 185.50 1,000.00 814.50 320.00 Fingerprints/Misc 010-000-62-4-10-30 6,350.00 40.70 2,965.00 5,000.00 2,035.00 400.00 DPW Services 010-000-63-4-00-20 2,500.00 100.00 0.00 2,500.00 2,500.00 0.00 Municipal Range Usage Fees 010-000-73-4-20-60 40,170.00 57.39 14,915.00 35,000.00 20,085.00 10,042.50 HEALTH DEPT ADMIN/RENT FEE 010-000-73-4-50-50 112,952.00 50.00 56,476.00 112,952.00 56,476.00 28,238.00 TIF 3 ADMINISTRATION FEE 010-000-74-4-10-20 130,000.00 50.00 65,000.00 130,000.00 65,000.00 32,500.00 TIF 4 ADMINISTRATION FEE 010-000-74-4-10-30 60,000.00 50.00 30,000.00 60,000.00 30,000.00 15,000.00 TIF 5 ADMINISTRATION FEE 010-000-74-4-10-40 15,000.00 50.00 7,500.00 15,000.00 7,500.00 3,750.00 TIF 6 ADMINISTRATION FEE 010-000-74-4-10-50 6,000.00 7.16 23,210.00 25,000.00 1,790.00 895.00 Street Lighting Admin 010-000-74-4-20-40 100,144.00 50.00 50,072.00 100,144.00 50,072.00 25,036.00 SEWER ADMINISTRATION FEE 010-000-74-4-40-10 78,894.00 50.00 39,444.00 78,891.00 39,447.00 19,723.50 STORMWATER ADMINISTRATION FEE 010-000-74-4-41-10 82,614.00 50.00 41,307.00 82,614.00 41,307.00 20,653.50 Admin, Labor & Benefits-WATER 010-000-74-4-42-10 34,222.00 38.02 27,889.00 45,000.00 17,111.00 8,555.50 RECYCLING ADMINISTRATION FEE 010-000-74-4-43-10 415,836.25 52.31 112,068.84 235,000.00 122,931.16 73,287.87 Investment Interest 010-000-81-4-00-10 69,334.90 58.20 20,900.14 50,000.00 29,099.86 8,018.52 Interest-Delinquent Taxes 010-000-81-4-00-20 21,789.00 50.04 19,985.00 40,000.00 20,015.00 0.00 Insurance Dividends 010-000-82-4-00-20 182,332.34 45.80 81,301.35 150,000.00 68,698.65 4,670.58 Miscellaneous Revenue 010-000-82-4-00-50 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 2/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 010 - GENERAL FUND Revenues 4,023.98 100.00 (5,750.55) 0.00 5,750.55 0.00 BLACK HISTORY MONTH REVENUE 010-000-82-4-10-11 269,694.00 47.20 152,600.00 289,000.00 136,400.00 68,200.00 PILOT TRANSFER IN 010-000-92-4-10-02 64,198.69 49.80 32,911.15 65,555.00 32,643.85 32,643.85 PROSECUTING ATTORNEY FEES 010-120-12-4-00-51 12,718,545.74 59.01 5,199,048.97 12,683,327.56 7,484,278.59 844,728.61 TOTAL REVENUES Expenditures 38,925.00 46.94 21,917.22 41,310.00 19,392.78 3,228.76 Salaries/Wages 010-110-11-5-10-10 2,977.77 46.95 1,676.48 3,160.00 1,483.52 246.97 FICA 010-110-11-5-15-15 3,957.84 415.28 (4,729.14) 1,500.00 6,229.14 37.08 Office Supplies, Equip & Exp 010-110-11-5-30-10 6,058.22 7.00 4,650.00 5,000.00 350.00 0.00 Professional Memberships 010-110-11-5-45-10 0.00 0.00 1,000.00 1,000.00 0.00 0.00 Professional Training 010-110-11-5-45-30 107,813.42 52.23 50,716.45 106,172.00 55,455.55 8,578.96 Salaries/Wages 010-120-12-5-10-10 7,420.28 49.16 4,129.23 8,122.00 3,992.77 617.68 WI Retirement 010-120-12-5-15-10 8,045.46 54.77 3,457.44 7,644.00 4,186.56 646.68 FICA 010-120-12-5-15-15 8,661.47 49.01 4,373.30 8,576.00 4,202.70 696.56 Group Insurance 010-120-12-5-15-20 194.01 0.00 0.00 0.00 0.00 0.00 Office Supplies, Equip & Exp 010-120-12-5-30-10 41,979.52 51.18 24,409.81 50,000.00 25,590.19 5,887.00 Village Attorney Services 010-130-13-5-21-10 0.00 23.10 3,845.00 5,000.00 1,155.00 1,155.00 Other Legal Services 010-130-13-5-21-15 3,102.50 0.00 10,000.00 10,000.00 0.00 0.00 Labor Legal Services 010-130-13-5-21-20 177,518.17 50.62 85,609.54 173,383.00 87,773.46 13,584.12 Salaries/Wages 010-140-14-5-10-10 11,652.88 49.69 6,099.60 12,123.00 6,023.40 929.47 WI Retirement 010-140-14-5-15-10 12,990.77 49.18 6,740.59 13,264.00 6,523.41 1,006.98 FICA 010-140-14-5-15-15 24,686.42 68.43 7,158.89 22,678.00 15,519.11 2,372.05 Group Insurance 010-140-14-5-15-20 1,663.22 6.61 1,867.80 2,000.00 132.20 0.00 Office Supplies, Equip & Exp 010-140-14-5-30-10 0.00 100.00 (1,200.00) 0.00 1,200.00 0.00 Public Notices/Advertising 010-140-14-5-30-40 2,686.67 93.81 123.78 2,000.00 1,876.22 186.00 Professional Memberships 010-140-14-5-45-10 3,449.62 (6.16) 2,972.36 2,800.00 (172.36) 0.00 Professional Training 010-140-14-5-45-30 429.77 0.00 0.00 0.00 0.00 0.00 WI Retirement 010-141-14-5-15-10 299.26 0.00 0.00 0.00 0.00 0.00 FICA 010-141-14-5-15-15 696.62 0.00 0.00 0.00 0.00 0.00 Group Insurance 010-141-14-5-15-20 0.00 0.00 600.00 600.00 0.00 0.00 Employment Services 010-141-14-5-20-25 7,042.45 0.00 7,500.00 7,500.00 0.00 0.00 Employee Recognition 010-141-14-5-34-40 138.75 100.00 (93.75) 0.00 93.75 0.00 Part-time/Temporary 010-142-14-5-11-10 11,612.50 23.08 26,923.50 35,000.00 8,076.50 0.00 Election Workers 010-142-14-5-11-20 16.07 100.00 (24.97) 0.00 24.97 0.00 FICA 010-142-14-5-15-15 1,646.33 37.10 1,887.00 3,000.00 1,113.00 1,113.00 Equipment Maintenance Services 010-142-14-5-24-10 3,952.72 12.99 6,960.88 8,000.00 1,039.12 1,003.15 Office Supplies, Equip & Exp 010-142-14-5-30-10 139,651.69 48.38 74,657.39 144,628.00 69,970.61 10,781.73 Salaries/Wages 010-143-14-5-10-10 8,790.94 49.39 4,810.64 9,506.00 4,695.36 724.50 WI Retirement 010-143-14-5-15-10 10,166.12 46.52 5,916.49 11,064.00 5,147.51 790.78 FICA 010-143-14-5-15-15 29,266.35 54.68 12,613.80 27,834.00 15,220.20 2,370.24 Group Insurance 010-143-14-5-15-20 311.72 14.19 858.09 1,000.00 141.91 0.00 Office Supplies, Equip & Exp 010-143-14-5-30-10 1,801.48 24.21 2,273.74 3,000.00 726.26 0.00 Public Notices/Advertising 010-143-14-5-30-40 95.00 31.67 205.00 300.00 95.00 0.00 Professional Memberships 010-143-14-5-45-10 122.63 100.00 (122.20) 0.00 122.20 122.20 Professional Publications 010-143-14-5-45-20 709.00 19.96 2,001.00 2,500.00 499.00 0.00 Professional Training 010-143-14-5-45-30 0.00 0.00 300.00 300.00 0.00 0.00 Mileage Reimbursement 010-143-14-5-45-40 297,835.08 48.82 156,675.85 306,143.00 149,467.15 23,051.01 Salaries/Wages 010-150-15-5-10-10 927.15 25.60 372.02 500.00 127.98 0.00 Overtime 010-150-15-5-14-00 20,537.37 48.87 11,271.11 22,042.00 10,770.89 1,659.68 WI Retirement 010-150-15-5-15-10 21,994.79 46.84 12,450.62 23,420.00 10,969.38 1,685.16 FICA 010-150-15-5-15-15 52,886.95 54.76 27,435.23 60,650.00 33,214.77 5,155.13 Group Insurance 010-150-15-5-15-20 50,779.84 63.38 20,690.00 56,500.00 35,810.00 0.00 Professional Services 010-150-15-5-20-20 9,514.80 43.88 16,836.38 30,000.00 13,163.62 0.00 Technical Services 010-150-15-5-20-35 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 3/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 010 - GENERAL FUND Expenditures 2,013.00 5.00 950.00 1,000.00 50.00 0.00 Office Supplies, Equip & Exp 010-150-15-5-30-10 15,326.72 42.75 8,015.05 14,000.00 5,984.95 774.23 Service Fees 010-150-15-5-30-30 181.24 92.92 70.83 1,000.00 929.17 404.17 Professional Memberships 010-150-15-5-45-10 0.00 134.50 (69.00) 200.00 269.00 0.00 Professional Publications 010-150-15-5-45-20 1,885.80 32.01 3,399.32 5,000.00 1,600.68 0.00 Professional Training 010-150-15-5-45-30 176.40 0.00 800.00 800.00 0.00 0.00 Mileage Reimbursement 010-150-15-5-45-40 74,013.11 50.00 37,500.00 75,000.00 37,500.00 6,250.00 Professional Services 010-151-15-5-20-20 5,937.56 259.33 (3,505.22) 2,200.00 5,705.22 0.00 Service Fees 010-151-15-5-30-30 111.38 100.00 (72.24) 0.00 72.24 72.24 Printing Services 010-191-14-5-20-40 5,502.00 84.84 1,136.94 7,500.00 6,363.06 0.00 BD magazine printing & postage 010-191-14-5-20-41 4,264.04 19.67 4,819.61 6,000.00 1,180.39 338.46 Equipment Maintenance Services 010-191-14-5-24-10 17,297.11 69.22 6,155.20 20,000.00 13,844.80 5,372.40 Office Supplies, Equip & Exp 010-191-14-5-30-10 7,117.61 10.24 16,157.46 18,000.00 1,842.54 1,016.31 Postage & Mailing 010-191-14-5-30-15 6,933.50 172.14 (3,606.90) 5,000.00 8,606.90 1,633.77 COMMUNICATIONS-PHONE SERVICE 010-191-14-5-30-20 22,240.33 41.53 14,617.85 25,000.00 10,382.15 2,626.64 Communication-Wireless Service 010-191-14-5-30-22 12,075.36 8.16 13,776.62 15,000.00 1,223.38 141.37 Communication-Internet Service 010-191-14-5-30-25 1,501.00 219.80 (599.00) 500.00 1,099.00 0.00 Marketing Plan 010-191-14-5-30-30 4,750.00 100.00 (1,900.00) 0.00 1,900.00 0.00 DEBT ISSUANCE TRUST FISCAL FEES 010-191-14-5-30-35 39,547.70 35.25 12,949.37 20,000.00 7,050.63 5,610.63 CONTINGENCY EXPENSE 010-191-14-5-36-91 85,314.56 50.20 44,324.00 89,000.00 44,676.00 0.00 Technical Services 010-192-14-5-20-35 38,500.43 71.56 10,806.98 38,000.00 27,193.02 1,503.95 LICENSING 010-192-14-5-20-36 22,351.61 43.36 10,818.54 19,100.00 8,281.46 4,021.02 Milw Area Domestic Animal Ctrl 010-193-41-5-26-40 119,439.00 50.00 62,192.00 124,384.00 62,192.00 0.00 North Shore Health Dpt Contrib 010-193-41-5-26-45 1,651.28 68.60 235.49 750.00 514.51 0.00 Natural Gas/Electric Service 010-194-51-5-22-10 6,000.00 79.17 1,500.00 7,200.00 5,700.00 600.00 RETIREE POST-EMPLOYMENT INSUR. 010-195-18-5-15-20 51.22 0.00 2,000.00 2,000.00 0.00 0.00 Unemployment Compensation 010-195-18-5-39-20 109.80 66.31 33.69 100.00 66.31 11.61 FICA 010-195-28-5-15-15 298.01 63.98 90.05 250.00 159.95 27.72 Group Insurance 010-195-28-5-15-20 1,630.00 64.67 530.00 1,500.00 970.00 170.00 EMPLOYEE WELLNESS BENEFIT 010-195-28-5-39-21 2,000.00 75.00 500.00 2,000.00 1,500.00 500.00 GROUP INSURANCE - EAP 010-195-38-5-15-20 34,333.00 136.18 (12,504.00) 34,559.00 47,063.00 0.00 Property Insurance-Bldg/PPO 010-199-19-5-51-10 7,781.00 0.00 7,859.00 7,859.00 0.00 0.00 Contractor's Equipment 010-199-19-5-51-15 125.00 0.00 127.00 127.00 0.00 0.00 Monies & Securities 010-199-19-5-51-20 20,356.00 72.97 5,668.32 20,967.00 15,298.68 5,099.56 Auto Phyiscal Damage 010-199-19-5-51-25 74,911.21 88.57 9,146.00 80,000.00 70,854.00 23,617.00 Worker Compensation Ins 010-199-19-5-51-40 65,890.00 72.97 17,991.68 66,551.00 48,559.32 16,186.44 GENERAL LIABILITY & CRIME & CYBER 010-199-19-5-51-60 23,751.59 100.00 (6,411.38) 0.00 6,411.38 0.00 INSURANCE CLAIMS-RELATED EXPENSE 010-199-19-5-51-75 0.00 0.00 50,000.00 50,000.00 0.00 0.00 Transfer to Other Funds 010-199-92-5-80-10 2,737,496.42 50.84 1,382,748.50 2,812,705.00 1,429,956.50 186,718.16 Salaries/Wages 010-210-21-5-10-10 52,368.67 36.51 19,047.00 30,000.00 10,953.00 1,563.00 Add Pay-Holiday/Special 010-210-21-5-12-10 14,051.64 23.43 12,864.30 16,800.00 3,935.70 546.09 Uniform Allowance 010-210-21-5-12-20 92,539.64 32.53 60,726.46 90,000.00 29,273.54 3,178.99 Overtime 010-210-21-5-14-00 0.00 0.00 0.00 0.00 0.00 (17,267.24) OVERTIME - WALMART 010-210-21-5-14-05 465,018.16 48.19 237,036.53 457,468.00 220,431.47 29,780.26 WI Retirement 010-210-21-5-15-10 226,541.82 46.91 128,485.98 241,997.00 113,511.02 13,952.04 FICA 010-210-21-5-15-15 486,488.25 56.99 205,123.61 476,891.00 271,767.39 24,325.63 Group Insurance 010-210-21-5-15-20 9,017.00 3.91 7,687.50 8,000.00 312.50 0.00 Employment Services 010-210-21-5-20-25 11,893.20 79.73 2,837.77 14,000.00 11,162.23 3,012.12 Technical Services 010-210-21-5-20-35 11,776.24 35.59 6,440.51 10,000.00 3,559.49 1,031.35 Equipment Maintenance Services 010-210-21-5-24-10 0.00 0.00 500.00 500.00 0.00 0.00 Towing Services 010-210-21-5-29-40 18,602.47 33.99 11,881.64 18,000.00 6,118.36 794.72 Office Supplies, Equip & Exp 010-210-21-5-30-10 17,987.70 0.00 18,500.00 18,500.00 0.00 0.00 COMMUNICATIONS-PHONE SERVICE 010-210-21-5-30-20 18,153.15 74.20 5,805.26 22,500.00 16,694.74 796.20 Service Fees 010-210-21-5-30-30 57,726.79 95.06 4,026.61 81,500.00 77,473.39 0.00 AXON 010-210-21-5-30-45 70,772.24 35.27 45,310.94 70,000.00 24,689.06 4,811.32 Fuel, Oil & Lubricants 010-210-21-5-34-10 5,076.96 20.17 3,991.50 5,000.00 1,008.50 0.00 Vehicle Supplies 010-210-21-5-34-20 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 4/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 010 - GENERAL FUND Expenditures 16,433.61 26.38 10,674.62 14,500.00 3,825.38 110.98 Uniforms/Coveralls 010-210-21-5-34-35 1,677.25 151.59 (1,289.76) 2,500.00 3,789.76 892.78 Employee Recognition 010-210-21-5-34-40 16,165.02 29.54 12,683.26 18,000.00 5,316.74 317.41 Vehicle Repair/Maint Supplies 010-210-21-5-35-20 832.25 0.00 1,000.00 1,000.00 0.00 0.00 Firing Range Repairs 010-210-21-5-35-30 455.25 14.12 2,147.00 2,500.00 353.00 0.00 Crime Prevention Supplies 010-210-21-5-39-25 5,013.58 58.08 2,096.12 5,000.00 2,903.88 403.92 Investigation Supplies 010-210-21-5-39-30 3,000.00 96.58 102.64 3,000.00 2,897.36 963.61 K-9 Program 010-210-21-5-39-35 11,935.67 96.80 415.83 13,000.00 12,584.17 0.00 Ammunition 010-210-21-5-39-40 51.13 0.00 600.00 600.00 0.00 0.00 Confinement Costs 010-210-21-5-39-50 1,177.00 37.80 1,430.59 2,300.00 869.41 0.00 Professional Memberships 010-210-21-5-45-10 23,471.43 54.29 11,427.65 25,000.00 13,572.35 2,077.48 Professional Training 010-210-21-5-45-30 26,065.99 6.61 23,346.99 25,000.00 1,653.01 1,202.08 New/Replace Equipment 010-210-21-5-80-10 25,746.43 49.43 13,058.33 25,822.00 12,763.67 1,965.88 Salaries/Wages 010-211-21-5-10-10 1,969.59 49.44 998.50 1,975.00 976.50 150.40 FICA 010-211-21-5-15-15 38.96 48.90 20.44 40.00 19.56 3.26 Group Insurance 010-211-21-5-15-20 543.88 62.57 149.72 400.00 250.28 0.00 Equipment Maintenance Services 010-220-22-5-24-10 59,230.64 0.00 60,900.00 60,900.00 0.00 0.00 Fire Dues Distribution 010-220-22-5-26-40 2,914,592.00 50.00 1,513,760.00 3,027,520.00 1,513,760.00 0.00 North Shore Fire Dept Contrib 010-220-22-5-26-55 1,685.39 42.56 2,297.75 4,000.00 1,702.25 0.00 Technical Services 010-230-23-5-20-35 464,304.40 50.00 241,763.00 483,526.00 241,763.00 0.00 Consolidated Dispatch Services 010-230-23-5-26-51 214,605.91 95.56 5,483.98 123,467.84 117,983.86 24,136.96 Salaries/Wages 010-310-31-5-10-10 38,281.16 25.56 29,778.00 40,000.00 10,222.00 7,600.00 Part-time/Temporary 010-310-31-5-11-10 3,435.19 40.27 2,150.23 3,600.00 1,449.77 405.43 Uniform Allowance 010-310-31-5-12-20 0.00 0.00 500.00 500.00 0.00 0.00 Overtime 010-310-31-5-14-00 14,740.85 95.98 357.70 8,889.45 8,531.75 1,745.43 WI Retirement 010-310-31-5-15-10 18,372.28 102.11 (199.19) 9,445.03 9,644.22 2,382.70 FICA 010-310-31-5-15-15 73,100.47 137.21 (9,792.30) 26,318.00 36,110.30 5,480.20 Group Insurance 010-310-31-5-15-20 7,110.00 0.00 20,000.00 20,000.00 0.00 0.00 PROFESSIONAL SERVICES 010-310-31-5-20-20 1,077.00 78.60 214.00 1,000.00 786.00 199.00 Employment Services 010-310-31-5-20-25 1,844.08 18.24 2,452.74 3,000.00 547.26 94.73 Office Supplies, Equip & Exp 010-310-31-5-30-10 6,050.90 25.21 7,478.69 10,000.00 2,521.31 105.25 COMMUNICATIONS-PHONE SERVICE 010-310-31-5-30-20 3,293.28 0.00 3,000.00 3,000.00 0.00 0.00 RADIO FEES 010-310-31-5-30-30 260.00 0.00 1,500.00 1,500.00 0.00 0.00 Professional Memberships 010-310-31-5-45-10 1,603.75 56.81 1,079.80 2,500.00 1,420.20 0.00 Professional Publications 010-310-31-5-45-20 3,075.00 0.00 4,000.00 4,000.00 0.00 0.00 Professional Training 010-310-31-5-45-30 75,236.67 57.16 34,522.33 80,584.81 46,062.48 9,499.25 Salaries/Wages 010-311-33-5-10-10 5,228.91 57.16 2,485.46 5,801.94 3,316.48 683.95 WI Retirement 010-311-33-5-15-10 5,612.88 55.75 2,727.96 6,164.56 3,436.60 710.05 FICA 010-311-33-5-15-15 9,781.71 38.52 9,810.99 15,959.00 6,148.01 1,136.26 Group Insurance 010-311-33-5-15-20 950.26 19.14 1,617.17 2,000.00 382.83 0.00 Street Lighting-Elec Service 010-311-33-5-22-10 9,225.58 0.00 0.00 0.00 0.00 0.00 STREET LIGHTING MAINT 010-311-33-5-22-15 39,601.80 98.80 179.94 15,000.00 14,820.06 6,074.05 Turf Maintenance 010-311-33-5-23-20 0.00 0.00 25,000.00 25,000.00 0.00 0.00 Pavement Marking Services 010-311-33-5-23-25 1,485.00 0.00 0.00 0.00 0.00 0.00 Equipment Rental 010-311-33-5-29-50 599.75 141.66 (416.61) 1,000.00 1,416.61 0.00 Tools & Supplies 010-311-33-5-35-30 7,722.23 35.89 8,013.45 12,500.00 4,486.55 0.00 Operations Material & Supplies 010-311-33-5-37-10 11,225.37 38.06 4,645.65 7,500.00 2,854.35 265.00 Street Signs & Supplies 010-311-33-5-37-15 776.13 100.00 (27.85) 0.00 27.85 0.00 Salaries/Wages 010-312-34-5-10-10 54.00 100.00 (2.01) 0.00 2.01 0.00 WI Retirement 010-312-34-5-15-10 57.07 100.00 (2.11) 0.00 2.11 0.00 FICA 010-312-34-5-15-15 111.87 100.00 (2.34) 0.00 2.34 0.00 Group Insurance 010-312-34-5-15-20 0.00 0.00 1,000.00 1,000.00 0.00 0.00 Equipment Rental 010-312-34-5-29-50 0.00 0.00 10,000.00 10,000.00 0.00 0.00 Operations Material & Supplies 010-312-34-5-37-10 65,942.10 47.18 48,275.67 91,402.86 43,127.19 420.05 Salaries/Wages 010-313-33-5-10-10 3,165.78 52.40 2,379.97 5,000.00 2,620.03 0.00 Overtime 010-313-33-5-14-00 4,722.42 50.05 3,287.06 6,580.83 3,293.77 30.24 WI Retirement 010-313-33-5-15-10 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 5/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 010 - GENERAL FUND Expenditures 4,960.87 47.87 3,644.99 6,992.00 3,347.01 29.47 FICA 010-313-33-5-15-15 15,590.00 51.96 10,319.14 21,480.00 11,160.86 169.62 Group Insurance 010-313-33-5-15-20 0.00 0.00 1,000.00 1,000.00 0.00 0.00 Equipment Rental 010-313-33-5-29-50 265.60 154.37 (2,718.57) 5,000.00 7,718.57 0.00 Vehicle Repair/Maint Supplies 010-313-33-5-35-20 1,906.20 5.02 2,849.55 3,000.00 150.45 0.00 Tools & Supplies 010-313-33-5-35-30 102,037.26 108.81 (8,807.06) 100,000.00 108,807.06 0.00 Operations Material & Supplies 010-313-33-5-37-10 41,024.75 38.59 55,462.64 90,315.77 34,853.13 2,628.73 Salaries/Wages 010-317-61-5-10-10 2,852.29 38.59 3,993.14 6,502.56 2,509.42 189.25 WI Retirement 010-317-61-5-15-10 3,017.79 37.19 4,339.23 6,908.89 2,569.66 196.73 FICA 010-317-61-5-15-15 7,838.61 34.28 13,016.01 19,804.00 6,787.99 320.98 Group Insurance 010-317-61-5-15-20 849.26 37.39 939.17 1,500.00 560.83 0.00 Tools & Supplies 010-317-61-5-35-30 25,269.49 11.24 17,752.01 20,000.00 2,247.99 965.00 Operations Material & Supplies 010-317-61-5-37-10 49,908.85 34.89 45,578.85 70,000.00 24,421.15 2,324.12 Natural Gas/Electric Service 010-319-16-5-22-10 12,542.58 25.00 9,000.58 12,000.00 2,999.42 0.00 Sewer/Water Services 010-319-16-5-22-20 9,600.00 60.20 3,979.60 10,000.00 6,020.40 1,768.16 Cleaning Services 010-319-16-5-23-10 5,326.55 22.97 3,851.48 5,000.00 1,148.52 0.00 Building Supplies 010-319-16-5-35-10 18,412.98 106.65 (996.79) 15,000.00 15,996.79 4,025.50 Bldg Maint/Repair Supplies 010-319-16-5-35-45 88,878.31 61.57 29,262.99 76,136.95 46,873.96 6,888.70 Salaries/Wages 010-319-33-5-10-10 6,178.96 61.57 2,106.74 5,481.72 3,374.98 495.99 WI Retirement 010-319-33-5-15-10 6,430.45 58.49 2,417.51 5,824.09 3,406.58 493.23 FICA 010-319-33-5-15-15 26,489.56 54.55 10,585.53 23,292.00 12,706.47 2,361.08 Group Insurance 010-319-33-5-15-20 29,435.74 63.89 16,249.53 45,000.00 28,750.47 6,062.25 Fuel, Oil & Lubricants 010-319-33-5-34-10 1,444.49 29.55 1,761.37 2,500.00 738.63 27.81 Safety Supplies 010-319-33-5-34-30 0.00 0.00 1,000.00 1,000.00 0.00 0.00 Uniforms/Coveralls 010-319-33-5-34-35 18,806.75 32.90 10,064.30 15,000.00 4,935.70 0.00 Vehicle Repair/Maint Supplies 010-319-33-5-35-20 6,466.73 36.94 6,305.58 10,000.00 3,694.42 859.36 Tools & Supplies 010-319-33-5-35-30 13,860.86 85.79 2,132.24 15,000.00 12,867.76 40.27 Equip Repair/Maint Supplies 010-319-33-5-35-40 28,081.77 53.71 19,981.15 43,169.04 23,187.89 2,031.87 Salaries/Wages 010-320-36-5-10-10 1,952.60 53.71 1,438.58 3,108.09 1,669.51 146.30 WI Retirement 010-320-36-5-15-10 2,076.88 52.25 1,576.79 3,302.32 1,725.53 151.57 FICA 010-320-36-5-15-15 5,859.08 38.82 5,753.49 9,404.00 3,650.51 301.39 Group Insurance 010-320-36-5-15-20 516,323.43 49.77 231,069.09 460,000.00 228,930.91 39,659.16 Refuse Collection 010-320-36-5-29-10 153,156.61 49.62 78,302.92 155,428.00 77,125.08 11,932.65 Salaries/Wages 010-360-31-5-10-10 575.00 27.50 725.00 1,000.00 275.00 50.00 Building Board 010-360-31-5-11-15 10,269.52 49.95 5,449.18 10,888.00 5,438.82 841.88 WI Retirement 010-360-31-5-15-10 10,853.81 46.76 6,330.58 11,890.00 5,559.42 857.83 FICA 010-360-31-5-15-15 37,341.81 53.73 17,935.71 38,766.00 20,830.29 3,037.30 Group Insurance 010-360-31-5-15-20 39,115.71 111.77 (2,118.63) 18,000.00 20,118.63 3,797.50 Professional Services 010-360-31-5-20-20 153,335.73 49.57 80,689.11 160,000.00 79,310.89 0.00 INSPECTION CONTRACTED SERVICES 010-360-31-5-20-25 3,000.00 100.00 0.00 3,000.00 3,000.00 3,000.00 State Inspections 010-360-31-5-26-50 2,160.64 41.89 2,615.00 4,500.00 1,885.00 0.00 Office Supplies, Equip & Exp 010-360-31-5-30-10 468.31 100.00 (270.00) 0.00 270.00 90.00 COMMUNICATIONS-PHONE SERVICE 010-360-31-5-30-20 61.08 0.00 0.00 0.00 0.00 0.00 Vehicle Repair/Maint Supplies 010-360-31-5-35-20 666.00 0.00 800.00 800.00 0.00 0.00 Professional Memberships 010-360-31-5-45-10 489.39 106.96 (20.89) 300.00 320.89 0.00 Professional Publications 010-360-31-5-45-20 993.66 0.00 4,500.00 4,500.00 0.00 0.00 Professional Training 010-360-31-5-45-30 522.20 42.05 144.87 250.00 105.13 0.00 Mileage Reimbursement 010-360-31-5-45-40 37,100.00 0.00 0.00 0.00 0.00 0.00 RAZE ORDER/DEMOLITION 010-360-31-5-45-50 136,073.30 38.54 86,045.56 140,000.00 53,954.44 170.06 Electric/Natural Gas 010-361-16-5-22-10 2,941.85 24.01 2,279.65 3,000.00 720.35 0.00 Water and Sewer 010-361-16-5-22-20 36,022.98 44.87 22,102.46 40,092.00 17,989.54 2,978.70 Cleaning Services 010-361-16-5-23-10 52,769.01 57.49 10,627.86 25,000.00 14,372.14 3,151.48 Building Maint/Repairs 010-361-16-5-23-15 3,612.71 72.43 1,102.75 4,000.00 2,897.25 30.71 Building Supplies 010-361-16-5-35-10 235,331.64 50.11 118,758.10 238,025.00 119,266.90 18,416.97 Salaries/Wages 010-530-53-5-10-10 16,320.98 52.05 7,932.35 16,542.00 8,609.65 1,333.92 WI Retirement 010-530-53-5-15-10 17,333.51 48.76 9,329.02 18,208.00 8,878.98 1,371.75 FICA 010-530-53-5-15-15 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 6/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 010 - GENERAL FUND Expenditures 48,214.50 47.41 24,291.86 46,193.00 21,901.14 3,411.35 Group Insurance 010-530-53-5-15-20 223.00 30.00 175.00 250.00 75.00 40.00 Employment Services 010-530-53-5-20-25 0.00 313.00 (639.00) 300.00 939.00 0.00 Printing Services 010-530-53-5-20-40 3,826.79 15.06 849.39 1,000.00 150.61 0.00 Office Supplies, Equip & Exp 010-530-53-5-30-10 153.54 0.00 500.00 500.00 0.00 0.00 Fuel, Oil & Lubricants 010-530-53-5-34-10 0.00 0.00 250.00 250.00 0.00 0.00 Vehicle Repair/Maint Supplies 010-530-53-5-35-20 503.95 0.00 1,000.00 1,000.00 0.00 0.00 Professional Memberships 010-530-53-5-45-10 3,030.60 16.70 2,915.42 3,500.00 584.58 0.00 Professional Training 010-530-53-5-45-30 84.00 0.00 500.00 500.00 0.00 0.00 Mileage Reimbursement 010-530-53-5-45-40 12,418,865.93 51.09 6,203,426.73 12,683,327.75 6,479,901.02 612,555.04 TOTAL EXPENDITURES 9,182,537.78 9,182,537.59 10,186,915.35 END FUND BALANCE 8,882,857.97 9,182,537.78 9,182,537.78 BEG. FUND BALANCE 299,679.81 528,619,773.68 (1,004,377.76) (0.19) 1,004,377.57 232,173.57 NET OF REVENUES & EXPENDITURES 12,418,865.93 51.09 6,203,426.73 12,683,327.75 6,479,901.02 612,555.04 TOTAL EXPENDITURES 12,718,545.74 59.01 5,199,048.97 12,683,327.56 7,484,278.59 844,728.61 TOTAL REVENUES Fund 010 - GENERAL FUND: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 7/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 020 - Donation Fund Revenues 1,230.00 100.00 (1,130.00) 0.00 1,130.00 0.00 Donations - Police General 020-000-85-4-20-10 9,067.09 100.00 (1,442.88) 0.00 1,442.88 1,062.88 Donations - K9 020-000-85-4-20-20 3,500.00 0.00 0.00 0.00 0.00 0.00 DONATION - SHOP WITH A COP 020-000-85-4-20-35 13,797.09 100.00 (2,572.88) 0.00 2,572.88 1,062.88 TOTAL REVENUES Expenditures 947.23 100.00 (2,087.48) 0.00 2,087.48 372.00 Donation Expenses-Police Gen 020-000-21-5-39-10 8,559.38 100.00 (1,348.00) 0.00 1,348.00 1,348.00 Donation Expenses-Police K9 020-000-21-5-39-12 2,419.39 0.00 0.00 0.00 0.00 0.00 DONATION EXPENSE - SHOP WITH A COP 020-000-21-5-39-16 11,926.00 100.00 (3,435.48) 0.00 3,435.48 1,720.00 TOTAL EXPENDITURES 68,102.96 68,102.96 67,260.36 END FUND BALANCE 20.00 FUND BALANCE ADJUSTMENTS 66,231.87 68,102.96 68,102.96 BEG. FUND BALANCE 1,871.09 100.00 862.60 0.00 (862.60) (657.12) NET OF REVENUES & EXPENDITURES 11,926.00 100.00 (3,435.48) 0.00 3,435.48 1,720.00 TOTAL EXPENDITURES 13,797.09 100.00 (2,572.88) 0.00 2,572.88 1,062.88 TOTAL REVENUES Fund 020 - Donation Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 8/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 135 - Recycling Fund Revenues 43,778.42 109.44 (3,776.71) 40,000.00 43,776.71 0.00 Recycling Grant 135-000-35-4-40-10 303,200.00 91.50 45,161.98 531,440.00 486,278.02 0.00 Recycling Charges 135-000-64-4-20-10 860.00 30.00 700.00 1,000.00 300.00 90.00 RECYCLING CART / ACCESS CARD 135-000-64-4-20-15 8,097.49 120.53 (1,026.30) 5,000.00 6,026.30 1,609.80 Sale of Materials 135-000-64-4-20-20 1,250.00 79.00 315.00 1,500.00 1,185.00 360.00 Miscellaneous Revenue 135-000-82-4-00-50 357,185.91 92.85 41,373.97 578,940.00 537,566.03 2,059.80 TOTAL REVENUES Expenditures 101,876.95 64.66 26,320.51 74,475.00 48,154.49 6,768.26 Salaries/Wages 135-320-36-5-10-10 7,264.66 64.66 1,894.92 5,362.00 3,467.08 487.32 WI Retirement 135-320-36-5-15-10 7,777.21 62.51 2,136.38 5,698.00 3,561.62 501.03 FICA 135-320-36-5-15-15 17,225.39 68.09 4,392.06 13,763.00 9,370.94 1,343.81 Group Insurance 135-320-36-5-15-20 0.00 0.00 500.00 500.00 0.00 0.00 Public Notices/Advertising 135-320-36-5-20-40 0.00 0.00 100.00 100.00 0.00 0.00 Utilities 135-320-36-5-22-10 34,222.00 34.22 32,889.00 50,000.00 17,111.00 8,555.50 Admin Charges 135-320-36-5-26-75 118,882.72 50.50 59,398.93 120,000.00 60,601.07 10,823.00 Yard Waste Collection 135-320-36-5-29-15 182,782.99 57.67 101,594.58 240,000.00 138,405.42 23,624.66 Recycling Services 135-320-36-5-29-20 0.00 0.00 500.00 500.00 0.00 0.00 Landfill Fees 135-320-36-5-29-30 6,350.00 0.00 15,000.00 15,000.00 0.00 0.00 Equipment Rental 135-320-36-5-29-50 0.00 0.00 200.00 200.00 0.00 0.00 Office Supplies 135-320-36-5-30-10 0.00 178.00 (780.00) 1,000.00 1,780.00 0.00 Repair & Maintenance Supplies 135-320-36-5-35-45 1,017.00 0.00 2,000.00 2,000.00 0.00 0.00 Operating Supplies 135-320-36-5-37-10 1,382.80 142.02 (420.20) 1,000.00 1,420.20 0.00 Subscriptions & Dues 135-320-36-5-45-10 0.00 0.00 3,000.00 3,000.00 0.00 0.00 Publications/Education 135-320-36-5-45-20 0.00 0.00 500.00 500.00 0.00 0.00 Professional Training 135-320-36-5-45-30 4,947.00 0.00 0.00 0.00 0.00 0.00 Container Replacement 135-320-36-5-50-90 483,728.72 53.25 249,226.18 533,098.00 283,871.82 52,103.58 TOTAL EXPENDITURES 291,879.77 337,721.77 545,573.98 END FUND BALANCE 418,422.58 291,879.77 291,879.77 BEG. FUND BALANCE (126,542.81) 553.41 (207,852.21) 45,842.00 253,694.21 (50,043.78) NET OF REVENUES & EXPENDITURES 483,728.72 53.25 249,226.18 533,098.00 283,871.82 52,103.58 TOTAL EXPENDITURES 357,185.91 92.85 41,373.97 578,940.00 537,566.03 2,059.80 TOTAL REVENUES Fund 135 - Recycling Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 9/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 140 - North Shore Heatlh Dept Revenues 180,495.20 72.79 56,334.00 207,000.00 150,666.00 90,066.00 Permits 140-000-49-4-20-30 350.00 0.00 0.00 0.00 0.00 0.00 DEMENTIA INITIATIVE 140-000-65-4-00-21 11,562.49 19.21 6,463.10 8,000.00 1,536.90 108.00 Clinic Fees 140-000-65-4-10-13 0.00 100.00 (207.00) 0.00 207.00 0.00 SHARPS REVENUE (HEALTH) 140-000-65-4-10-14 34,919.00 75.00 9,091.00 36,364.00 27,273.00 9,091.00 Bayside Contribution 140-000-73-4-50-10 119,439.00 75.00 31,096.00 124,384.00 93,288.00 31,096.00 Brown Deer Contribution 140-000-73-4-50-20 53,570.00 75.36 13,747.00 55,788.00 42,041.00 13,947.00 Fox Point Contribution 140-000-73-4-50-30 114,678.00 75.00 29,856.50 119,426.00 89,569.50 29,856.50 Glendale Contribution 140-000-73-4-50-40 12,719.00 75.00 3,311.25 13,245.00 9,933.75 3,311.25 River Hills Contribution 140-000-73-4-50-50 111,480.00 75.00 29,024.00 116,096.00 87,072.00 29,024.00 Shorewood contribution 140-000-73-4-50-70 114,047.00 75.00 29,692.00 118,768.00 89,076.00 29,692.00 Whitefish Bay contribution 140-000-73-4-50-80 200.00 0.00 0.00 0.00 0.00 0.00 TB Dispensary 140-000-73-4-50-85 1,848.70 0.00 0.00 0.00 0.00 0.00 TB Dispensary Medicaid 140-000-73-4-50-90 75,728.91 14.78 55,395.16 65,000.00 9,604.84 0.00 CASE MANAGER INTERGOVERNMENTAL 140-000-73-4-50-95 0.00 532.40 (23,146.17) 5,353.00 28,499.17 1,146.50 Interdepartmental Grant Fund 140-000-74-4-10-10 10,263.51 35.70 3,215.22 5,000.00 1,784.78 1,165.14 Investment Interest 140-000-81-4-00-10 850.00 100.00 (405.00) 0.00 405.00 0.00 Miscellaneous Revenue 140-000-82-4-00-50 545.00 100.00 (5,225.00) 0.00 5,225.00 5,000.00 Donations - NSHD 140-000-85-4-40-10 842,695.81 72.75 238,242.06 874,424.00 636,181.94 243,503.39 TOTAL REVENUES Expenditures 0.12 100.00 (1.95) 0.00 1.95 0.30 FICA 140-410-15-5-15-15 266,062.17 46.27 192,689.78 358,600.82 165,911.04 21,931.12 Salaries/Wages 140-410-41-5-10-10 21,070.57 47.53 13,187.57 25,133.20 11,945.63 1,579.06 WI Retirement 140-410-41-5-15-10 22,618.85 43.85 15,831.14 28,193.08 12,361.94 1,631.32 FICA 140-410-41-5-15-15 31,034.20 56.89 12,640.05 29,318.46 16,678.41 1,844.86 Group Insurance 140-410-41-5-15-20 26,340.07 0.00 30,000.00 30,000.00 0.00 0.00 Worker Compensation Ins 140-410-41-5-15-25 30,987.31 31.02 15,175.42 22,000.00 6,824.58 1,776.94 Professional Services 140-410-41-5-20-20 0.00 100.00 (105.00) 0.00 105.00 105.00 LEGAL 140-410-41-5-20-22 460.50 38.29 2,160.00 3,500.00 1,340.00 (52.00) Printing Services 140-410-41-5-20-40 50.00 67.00 165.00 500.00 335.00 0.00 Medical Disposal Services 140-410-41-5-20-50 0.00 37.77 2,588.31 4,159.00 1,570.69 445.81 Water and Sewer 140-410-41-5-22-20 0.00 71.47 1,711.71 6,000.00 4,288.29 645.30 Cleaning Services 140-410-41-5-23-10 3,030.68 20.50 2,385.07 3,000.00 614.93 (370.43) Office Supplies, Equip & Exp 140-410-41-5-30-10 3,591.93 24.70 3,765.04 5,000.00 1,234.96 355.97 Miscellaneous Supplies 140-410-41-5-30-90 0.00 (16.30) 1,744.50 1,500.00 (244.50) 0.00 Medical Supplies 140-410-41-5-34-50 13,040.86 0.00 1,500.00 1,500.00 0.00 0.00 Clinical Supplies 140-410-41-5-34-55 5,801.50 (10.14) 4,405.56 4,000.00 (405.56) (405.61) Equip Repair/Maint Supplies 140-410-41-5-35-40 613.11 32.56 1,348.90 2,000.00 651.10 0.00 TRAVEL 140-410-41-5-39-81 49.99 96.35 21.89 600.00 578.11 295.00 Professional Memberships 140-410-41-5-45-10 504.53 77.84 77.57 350.00 272.43 37.48 Professional Publications 140-410-41-5-45-20 49.98 52.21 1,194.74 2,500.00 1,305.26 300.00 Professional Training 140-410-41-5-45-30 1,585.08 22.32 3,107.24 4,000.00 892.76 (91.54) Mileage Reimbursement 140-410-41-5-45-40 12,275.00 47.22 6,862.00 13,000.00 6,138.00 0.00 Rent Expense 140-410-41-5-53-20 43,564.64 48.67 20,532.21 40,000.00 19,467.79 9,425.22 Administrative Charges 140-410-41-5-53-30 152,283.92 53.68 78,307.22 169,040.44 90,733.22 13,878.72 Salaries/Wages 140-411-41-5-10-10 10,595.15 50.81 6,324.20 12,857.10 6,532.90 999.29 WI Retirement 140-411-41-5-15-10 11,047.15 55.67 5,395.54 12,171.04 6,775.50 1,035.09 FICA 140-411-41-5-15-15 26,688.01 99.17 107.15 12,931.42 12,824.27 2,039.87 Group Insurance 140-411-41-5-15-20 1,137.36 46.38 965.19 1,800.00 834.81 513.93 Environmental Health Supplies 140-411-41-5-30-10 13,351.50 0.00 13,000.00 13,000.00 0.00 0.00 License fee to State 140-411-41-5-39-25 0.00 0.00 600.00 600.00 0.00 0.00 Professional Memberships 140-411-41-5-45-10 0.00 48.00 130.00 250.00 120.00 0.00 Professional Publications 140-411-41-5-45-20 800.00 9.63 1,220.00 1,350.00 130.00 0.00 Professional Training 140-411-41-5-45-30 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 10/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 140 - North Shore Heatlh Dept Expenditures 50,045.07 14.00 45,647.46 53,080.33 7,432.87 0.00 Salaries/Wages 140-412-41-5-10-10 0.00 0.00 3,821.82 3,821.82 0.00 0.00 Overtime 140-412-41-5-14-00 3,484.25 13.18 3,525.40 4,060.59 535.19 0.00 WI Retirement 140-412-41-5-15-10 3,819.34 13.52 3,491.58 4,037.25 545.67 0.00 FICA 140-412-41-5-15-15 111.28 100.00 (45.07) 0.00 45.07 0.00 Group Insurance 140-412-41-5-15-20 3,863.94 100.00 (1,046.04) 0.00 1,046.04 0.00 Program Supplies & Expenses 140-412-41-5-39-70 0.00 0.00 10,106.25 10,106.25 0.00 0.00 SALARIES/WAGES MATCH MCH 140-421-41-5-10-10 759,958.06 42.92 504,537.45 883,960.80 379,423.35 57,920.70 TOTAL EXPENDITURES 969,001.89 959,465.09 1,225,760.48 END FUND BALANCE 886,264.14 969,001.89 969,001.89 BEG. FUND BALANCE 82,737.75 2,692.29 (266,295.39) (9,536.80) 256,758.59 185,582.69 NET OF REVENUES & EXPENDITURES 759,958.06 42.92 504,537.45 883,960.80 379,423.35 57,920.70 TOTAL EXPENDITURES 842,695.81 72.75 238,242.06 874,424.00 636,181.94 243,503.39 TOTAL REVENUES Fund 140 - North Shore Heatlh Dept: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 11/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 141 - NSHD Grant Fund Revenues 0.00 100.00 (907.00) 0.00 907.00 175.00 Prevention Grant 141-000-35-4-50-20 13,475.00 67.86 4,596.00 14,301.00 9,705.00 1,651.00 MCH-Maternal/Child Health 141-421-41-4-50-10 13,743.00 61.17 6,433.00 16,568.00 10,135.00 2,679.00 Immunization Grant 141-422-41-4-50-15 6,388.00 41.99 3,662.00 6,313.00 2,651.00 1,016.00 PREVENTION GRANT 141-423-41-4-50-17 16,626.00 107.62 (2,885.00) 37,874.00 40,759.00 13,446.00 Public Health Preparedness 141-442-41-4-50-45 12,500.00 0.00 12,377.00 12,377.00 0.00 0.00 BEACH WATER GRANT 141-448-41-4-50-69 24,712.00 52.56 10,881.00 22,934.00 12,053.00 1,405.00 CRI NSHD 141-450-41-4-50-47 138,514.00 18.72 57,136.00 70,296.00 13,160.00 2,023.00 INFRASTRUCTURE REVENUE 141-451-41-4-50-96 4,208.00 46.34 2,258.00 4,208.00 1,950.00 0.00 LEAD GRANT 141-452-41-4-50-49 27,956.00 56.08 12,725.00 28,970.00 16,245.00 2,443.00 OVERDOSE TO ACTION 141-461-41-4-50-79 5,128.00 48.81 2,764.00 5,400.00 2,636.00 388.00 COMMUNICABLE DISEASE 141-464-41-4-50-84 53,011.00 0.00 0.00 0.00 0.00 0.00 IMM COVID SUPP3 CONS REVENUE 141-467-41-4-50-91 0.00 100.00 (926.00) 0.00 926.00 0.00 ARPA COVID RECOVERY REVENUE 141-468-41-4-50-92 30,576.00 0.00 30,577.00 30,577.00 0.00 0.00 CASE MANAGEMENT FOR MENTAL HEALTH 141-475-35-4-50-10 0.00 0.00 75,000.00 75,000.00 0.00 0.00 LEAD SERVICE REPLACEMENT DNR(SHOREWOOD) 141-478-35-4-51-10 0.00 0.00 75,000.00 75,000.00 0.00 0.00 LEAD SERVICE REPLACEMENT DNR (W-FISH BAY 141-479-35-4-51-10 0.00 18.84 162,329.00 200,000.00 37,671.00 6,702.00 PUBLIC HEALTH INNOVATIONS GRANT 141-480-35-4-50-98 346,837.00 24.81 451,020.00 599,818.00 148,798.00 31,928.00 TOTAL REVENUES Expenditures 0.00 100.00 (259.28) 0.00 259.28 52.88 Salaries/Wages 141-410-41-5-10-10 0.00 100.00 (18.68) 0.00 18.68 3.81 WI Retirement 141-410-41-5-15-10 0.00 100.00 (19.34) 0.00 19.34 3.95 FICA 141-410-41-5-15-15 0.00 100.00 (617.66) 0.00 617.66 6.91 Group Insurance 141-410-41-5-15-20 18,563.25 69.87 3,358.54 11,147.60 7,789.06 1,313.90 Salaries/Wages 141-421-41-5-10-10 1,290.63 69.86 241.91 802.64 560.73 94.59 WI Retirement 141-421-41-5-15-10 1,364.12 65.52 294.07 852.79 558.72 93.63 FICA 141-421-41-5-15-15 3,209.29 90.38 84.73 880.91 796.18 148.27 Group Insurance 141-421-41-5-15-20 1,074.63 0.00 620.00 620.00 0.00 0.00 Program Supplies & Expenses 141-421-41-5-39-70 10,822.57 56.35 5,472.56 12,537.38 7,064.82 1,111.92 Salaries/Wages 141-422-41-5-10-10 752.91 56.35 394.03 902.71 508.68 80.06 WI Retirement 141-422-41-5-15-10 796.81 56.03 421.71 959.11 537.40 84.55 FICA 141-422-41-5-15-15 1,556.12 23.54 757.57 990.80 233.23 38.68 Group Insurance 141-422-41-5-15-20 184.77 78.93 248.19 1,178.00 929.81 502.09 Program Supplies & Expenses 141-422-41-5-39-70 6,567.09 40.33 3,390.78 5,683.00 2,292.22 1,015.75 Program Supplies & Expenses 141-423-41-5-39-70 0.00 0.00 630.00 630.00 0.00 0.00 Administrative Charges 141-423-41-5-53-30 12,349.55 82.58 4,100.99 23,535.41 19,434.42 3,528.72 Salaries/Wages 141-442-41-5-10-10 860.16 82.57 295.29 1,694.58 1,399.29 254.07 WI Retirement 141-442-41-5-15-10 923.51 78.15 393.49 1,800.46 1,406.97 255.16 FICA 141-442-41-5-15-15 903.15 76.94 428.93 1,859.96 1,431.03 343.87 Group Insurance 141-442-41-5-15-20 3,730.00 0.00 0.00 0.00 0.00 0.00 Professional Services 141-442-41-5-20-20 175.00 100.00 (4,159.17) 0.00 4,159.17 2,110.81 Program Supplies & Expenses 141-442-41-5-39-70 167.30 100.00 0.00 255.00 255.00 202.80 TRAVEL 141-442-41-5-39-81 0.00 4.70 7,605.00 7,980.00 375.00 0.00 OTHER 141-442-41-5-39-84 855.00 39.33 455.00 750.00 295.00 0.00 PROFESSIONAL MEMBERSHIPS 141-442-41-5-45-10 0.00 100.00 (4,364.17) 0.00 4,364.17 0.00 Administrative Charges 141-442-41-5-53-30 7,144.10 60.45 2,632.42 6,656.46 4,024.04 630.56 Salaries/Wages 141-448-41-5-10-10 497.07 60.44 189.59 479.27 289.68 45.40 WI Retirement 141-448-41-5-15-10 521.83 58.66 210.49 509.22 298.73 46.68 FICA 141-448-41-5-15-15 1,106.69 127.46 (144.47) 526.05 670.52 113.62 Group Insurance 141-448-41-5-15-20 3,416.98 37.25 2,639.26 4,206.00 1,566.74 1,179.54 Program Supplies & Expenses 141-448-41-5-39-70 14,432.31 59.41 5,971.83 14,713.27 8,741.44 1,402.68 Salaries & Wages 141-450-41-5-10-10 1,003.13 59.41 429.99 1,059.37 629.38 100.99 WRS 141-450-41-5-15-10 1,079.99 54.64 510.59 1,125.56 614.97 99.01 FICA 141-450-41-5-15-15 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 12/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 141 - NSHD Grant Fund Expenditures 1,209.99 57.85 490.15 1,162.76 672.61 134.76 Group Insurance 141-450-41-5-15-20 709.29 0.00 96.30 96.30 0.00 0.00 Program Supplies & Expenses 141-450-41-5-39-70 0.00 0.00 306.00 306.00 0.00 0.00 TRAVEL 141-450-41-5-39-81 3,580.74 23.32 1,670.13 2,178.00 507.87 0.00 OTHER 141-450-41-5-39-84 0.00 100.00 0.00 2,293.00 2,293.00 1,146.50 Administrative Charges 141-450-41-5-53-30 83,797.16 18.99 46,391.77 57,266.27 10,874.50 1,761.21 Salaries & Wages 141-451-41-5-10-10 6,239.24 18.99 3,340.28 4,123.23 782.95 126.80 WRS 141-451-41-5-15-10 6,701.82 18.96 3,550.40 4,380.86 830.46 134.72 FICA 141-451-41-5-15-15 4,850.04 2.18 4,426.77 4,525.64 98.87 0.00 Group Insurance 141-451-41-5-15-20 8,535.29 100.00 (229.28) 0.00 229.28 0.00 Program Supplies & Expenses 141-451-41-5-39-70 2,819.04 58.93 1,166.02 2,839.05 1,673.03 270.36 Salaries & Wages 141-452-41-5-10-10 196.12 58.97 83.88 204.42 120.54 19.48 WRS 141-452-41-5-15-10 211.79 58.83 89.41 217.19 127.78 20.64 FICA 141-452-41-5-15-15 79.47 1.59 235.55 239.35 3.80 0.70 Group Insurance 141-452-41-5-15-20 30.19 8.68 263.00 288.00 25.00 0.00 Program Supplies & Expenses 141-452-41-5-39-70 0.00 0.00 420.00 420.00 0.00 0.00 Administrative Charges 141-452-41-5-53-30 17,578.23 59.21 8,627.72 21,152.24 12,524.52 1,992.16 Salaries/Wages 141-461-41-5-10-10 1,223.62 59.21 621.20 1,522.98 901.78 143.44 WI Retirement 141-461-41-5-15-10 1,300.77 56.54 703.17 1,618.14 914.97 145.42 FICA 141-461-41-5-15-15 1,260.17 57.83 704.93 1,671.62 966.69 162.05 Group Insurance 141-461-41-5-15-20 258.10 0.00 400.00 400.00 0.00 0.00 Program Supplies & Expenses 141-461-41-5-39-70 2,432.48 0.00 1,512.00 1,512.00 0.00 0.00 TRAVEL 141-461-41-5-39-81 380.48 0.00 200.00 200.00 0.00 0.00 PROFESSIONAL TRAINING/CONFERENCE 141-461-41-5-45-30 0.00 0.00 893.00 893.00 0.00 0.00 Administrative Charges 141-461-41-5-53-30 3,283.31 58.50 1,514.77 3,650.21 2,135.44 340.34 Salaries/Wages 141-464-41-5-10-10 228.36 58.50 109.08 262.82 153.74 24.50 WI Retirement 141-464-41-5-15-10 242.60 57.99 117.31 279.24 161.93 25.79 FICA 141-464-41-5-15-15 468.72 33.20 205.55 307.73 102.18 16.10 Group Insurance 141-464-41-5-15-20 2,094.09 0.00 360.00 360.00 0.00 0.00 Program Supplies & Expenses 141-464-41-5-39-70 0.00 0.00 540.00 540.00 0.00 0.00 Administrative Charges 141-464-41-5-53-30 42,273.01 0.00 0.00 0.00 0.00 0.00 Salaries/Wages 141-467-41-5-10-10 1,803.75 0.00 0.00 0.00 0.00 0.00 WI Retirement 141-467-41-5-15-10 1,936.22 0.00 0.00 0.00 0.00 0.00 FICA 141-467-41-5-15-15 2,438.01 0.00 0.00 0.00 0.00 0.00 Group Insurance 141-467-41-5-15-20 7,766.75 0.00 0.00 0.00 0.00 0.00 Program Supplies & Expenses 141-467-41-5-39-70 0.00 100.00 (994.99) 0.00 994.99 0.00 Program Supplies & Expenses 141-468-41-5-39-70 39,930.81 28.21 16,960.85 23,624.70 6,663.85 0.00 Salaries/Wages 141-475-41-5-10-10 2,775.74 28.21 1,221.22 1,701.00 479.78 0.00 WI Retirement 141-475-41-5-15-10 3,041.30 27.10 1,317.59 1,807.29 489.70 0.00 FICA 141-475-41-5-15-15 116.43 1.91 1,831.27 1,867.01 35.74 0.00 Group Insurance 141-475-41-5-15-20 215.00 0.00 1,000.00 1,000.00 0.00 0.00 Program Supplies & Expenses 141-475-41-5-39-70 0.00 0.00 572.32 572.32 0.00 0.00 Administrative Charges 141-475-41-5-53-30 5,485.71 54.86 17,694.36 39,200.00 21,505.64 4,540.66 Salaries/Wages 141-478-41-5-10-10 385.97 54.87 1,273.59 2,822.00 1,548.41 326.92 WI Retirement 141-478-41-5-15-10 420.69 54.74 1,357.44 2,999.00 1,641.56 345.21 FICA 141-478-41-5-15-15 10.98 2.57 4,851.25 4,979.00 127.75 98.70 Group Insurance 141-478-41-5-15-20 3,519.60 100.00 (106.23) 0.00 106.23 124.94 Program Supplies & Expenses 141-478-41-5-39-70 0.00 3.97 1,920.60 2,000.00 79.40 71.68 DOOR-TO-DOOR EDUCATION & OUTREACH 141-478-41-5-39-85 0.00 17.32 1,033.47 1,250.00 216.53 110.90 COMMUNITY ENGAGEMENT ACTIVITIES 141-478-41-5-39-86 0.00 0.00 1,250.00 1,250.00 0.00 0.00 SOCIAL, DIGITAL OR PRINT MEDIA 141-478-41-5-39-87 0.00 0.00 7,500.00 7,500.00 0.00 0.00 MARKETING & ADVERTISING 141-478-41-5-39-88 0.00 1.89 5,395.81 5,500.00 104.19 0.00 DESIGN, PRINT, TRANSLATE MATERIALS 141-478-41-5-39-89 0.00 100.00 (437.34) 0.00 437.34 0.00 OTHER DNR COSTS 141-478-41-5-39-90 0.00 87.45 941.00 7,500.00 6,559.00 0.00 Administrative Charges 141-478-41-5-53-30 0.00 47.48 18,383.51 35,000.00 16,616.49 4,101.96 Salaries/Wages 141-479-41-5-10-10 0.00 47.47 1,323.65 2,520.00 1,196.35 295.32 WI RETIREMENT 141-479-41-5-15-10 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 13/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 141 - NSHD Grant Fund Expenditures 0.00 47.14 1,415.07 2,677.00 1,261.93 311.08 FICA 141-479-41-5-15-15 0.00 1.38 4,736.85 4,803.00 66.15 43.36 Group Insurance 141-479-41-5-15-20 0.00 100.00 (180.83) 0.00 180.83 124.96 Program Supplies & Expenses 141-479-41-5-39-70 0.00 3.97 1,920.60 2,000.00 79.40 71.68 DOOR-TO-DOOR EDUCATION & OUTREACH 141-479-41-5-39-85 0.00 30.49 695.08 1,000.00 304.92 110.90 COMMUNITY ENGAGEMENT ACTIVITIES 141-479-41-5-39-86 0.00 0.00 1,000.00 1,000.00 0.00 0.00 SOCIAL, DIGITAL OR PRINT MEDIA 141-479-41-5-39-87 0.00 0.00 5,000.00 5,000.00 0.00 0.00 MARKETING & ADVERTISING 141-479-41-5-39-88 0.00 2.98 3,395.80 3,500.00 104.20 0.00 DESIGN, PRINT, TRANSLATE MATERIALS 141-479-41-5-39-89 0.00 61.27 4,996.41 12,900.00 7,903.59 7,466.25 OTHER DNR COSTS 141-479-41-5-39-90 0.00 115.04 (692.00) 4,600.00 5,292.00 0.00 Administrative Charges 141-479-41-5-53-30 0.00 5.75 108,386.97 115,000.00 6,613.03 4,818.66 Salaries/Wages 141-480-41-5-10-10 0.00 5.75 7,803.87 8,280.00 476.13 346.95 WI Retirement 141-480-41-5-15-10 0.00 5.73 8,294.14 8,798.00 503.86 367.77 FICA 141-480-41-5-15-15 0.00 0.65 9,437.86 9,500.00 62.14 55.09 Group Insurance 141-480-41-5-15-20 0.00 53.79 15,904.85 34,422.00 18,517.15 1,113.83 Program Supplies & Expenses 141-480-41-5-39-70 0.00 0.00 4,000.00 4,000.00 0.00 0.00 Professional Training 141-480-41-5-45-30 0.00 100.00 (495.91) 0.00 495.91 0.00 Mileage Reimbursement 141-480-41-5-45-40 0.00 49.96 10,009.00 20,000.00 9,991.00 0.00 Administrative Charges 141-480-41-5-53-30 357,179.04 36.49 380,920.43 599,817.92 218,897.49 46,176.69 TOTAL EXPENDITURES (682,651.75) (682,651.67) (752,751.24) END FUND BALANCE (672,309.71) (682,651.75) (682,651.75) BEG. FUND BALANCE (10,342.04) 87,624,362.50 70,099.57 0.08 (70,099.49) (14,248.69) NET OF REVENUES & EXPENDITURES 357,179.04 36.49 380,920.43 599,817.92 218,897.49 46,176.69 TOTAL EXPENDITURES 346,837.00 24.81 451,020.00 599,818.00 148,798.00 31,928.00 TOTAL REVENUES Fund 141 - NSHD Grant Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 14/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 142 - NSHD FOUNDATION Revenues 5,000.00 0.00 0.00 0.00 0.00 0.00 HERB KOHL PHILANTHROPY GRANT 142-477-41-4-50-18 0.00 100.00 0.00 5,750.00 5,750.00 0.00 RIVER HILLS FOUNDATION GRANT 142-481-35-4-50-99 5,000.00 100.00 0.00 5,750.00 5,750.00 0.00 TOTAL REVENUES Expenditures 0.00 100.00 (1,227.59) 0.00 1,227.59 0.00 Salaries/Wages 142-477-41-5-10-10 0.00 100.00 (88.38) 0.00 88.38 0.00 WI Retirement 142-477-41-5-15-10 0.00 100.00 (90.03) 0.00 90.03 0.00 FICA 142-477-41-5-15-15 0.00 100.00 (6.91) 0.00 6.91 0.00 Group Insurance 142-477-41-5-15-20 0.00 0.00 5,750.00 5,750.00 0.00 0.00 Program Supplies & Expenses 142-481-41-5-39-70 0.00 24.57 4,337.09 5,750.00 1,412.91 0.00 TOTAL EXPENDITURES 5,000.00 5,000.00 9,337.09 END FUND BALANCE 5,000.00 5,000.00 BEG. FUND BALANCE 5,000.00 100.00 (4,337.09) 0.00 4,337.09 0.00 NET OF REVENUES & EXPENDITURES 0.00 24.57 4,337.09 5,750.00 1,412.91 0.00 TOTAL EXPENDITURES 5,000.00 100.00 0.00 5,750.00 5,750.00 0.00 TOTAL REVENUES Fund 142 - NSHD FOUNDATION : REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 15/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 151 - Library Fund Revenues 408,830.54 71.41 123,993.81 433,709.00 309,715.19 0.00 General Property Taxes 151-000-11-4-00-10 4,127.79 159.43 (1,188.64) 2,000.00 3,188.64 410.80 Photocopies 151-000-67-4-10-10 9,828.15 129.62 (1,036.70) 3,500.00 4,536.70 273.37 Library-Fines 151-000-67-4-10-20 2,021.68 121.23 (318.41) 1,500.00 1,818.41 355.40 Sale of Materials 151-000-67-4-10-30 122.35 100.00 (65.07) 0.00 65.07 0.00 Lost Material Charges 151-000-67-4-10-40 20.00 0.00 0.00 0.00 0.00 0.00 LOST MATERIAL DUE OTHERS 151-000-67-4-10-45 1,029.30 100.00 (1,026.40) 0.00 1,026.40 85.00 MISCELLANEOUS REVENUE 151-000-67-4-10-90 235,900.13 100.00 (60,548.98) 0.00 60,548.98 0.00 INSURANCE PROCEEDS 151-000-67-4-10-91 161,556.62 0.00 0.00 0.00 0.00 0.00 ARMED FORCES REIMBURSEMENT 151-000-67-4-10-92 108,662.00 100.28 (343.00) 120,787.00 121,130.00 0.00 MCFLS-Reciprocal Borrowing 151-000-73-4-60-10 47,732.86 54.07 6,890.19 15,000.00 8,109.81 239.26 Investment Interest 151-000-81-4-00-10 123,816.30 50.39 66,368.62 133,783.00 67,414.38 11,420.00 Rent Income 151-000-82-4-00-10 61,634.33 286.26 (5,587.78) 3,000.00 8,587.78 0.00 Donations - Library 151-000-85-4-50-10 1,165,282.05 82.18 127,137.64 713,279.00 586,141.36 12,783.83 TOTAL REVENUES Expenditures 150.00 100.00 (1,200.00) 0.00 1,200.00 150.00 RETIREE POST-EMPLOYMENT INSUR. 151-195-18-5-15-20 393,333.52 46.38 224,920.44 419,481.00 194,560.56 29,799.86 Salaries/Wages 151-510-51-5-10-10 23,364.58 55.10 8,731.78 19,448.00 10,716.22 1,648.05 WI Retirement 151-510-51-5-15-10 30,696.50 45.58 17,463.17 32,091.00 14,627.83 2,235.99 FICA 151-510-51-5-15-15 49,423.03 57.36 19,523.27 45,786.00 26,262.73 3,637.16 Group Insurance 151-510-51-5-15-20 636.10 0.00 0.00 0.00 0.00 0.00 Workers Comp Insurance 151-510-51-5-15-25 1,634.98 17.25 1,655.08 2,000.00 344.92 0.00 Technical Services 151-510-51-5-20-35 1,637.77 136.05 (720.93) 2,000.00 2,720.93 0.00 Printing Services 151-510-51-5-20-40 25,233.68 103.27 (493.91) 15,123.00 15,616.91 419.05 Equipment Maintenance Services 151-510-51-5-24-10 35,477.30 270.87 (11,961.18) 7,000.00 18,961.18 3,121.96 Office Supplies, Equip & Exp 151-510-51-5-30-10 177.04 9.27 136.09 150.00 13.91 0.00 Postage & Mailing 151-510-51-5-30-15 3,525.77 0.00 0.00 0.00 0.00 0.00 COMMUNICATIONS-PHONE SERVICE 151-510-51-5-30-20 500.00 0.00 0.00 0.00 0.00 0.00 Professional Memberships 151-510-51-5-45-10 1,153.81 0.00 1,000.00 1,000.00 0.00 0.00 Mileage Reimbursement 151-510-51-5-45-40 28,428.44 4.86 24,736.89 26,000.00 1,263.11 0.00 Collect Repair/Maint/Suppl 151-511-51-5-35-40 6,167.24 9.61 3,344.38 3,700.00 355.62 0.00 Periodicals 151-511-51-5-38-10 33,678.68 51.60 15,972.34 33,000.00 17,027.66 2,209.24 Books 151-511-51-5-38-15 634.19 10.44 2,686.80 3,000.00 313.20 0.00 Audio/Visual 151-511-51-5-38-20 3,130.86 1,676.01 (39,400.35) 2,500.00 41,900.35 629.70 Donation Expenditures 151-511-51-5-38-30 916.27 30.53 1,736.77 2,500.00 763.23 0.00 Library Programming 151-511-51-5-38-40 43,611.30 58.39 16,644.74 40,000.00 23,355.26 3,694.23 Natural Gas/Electric Service 151-512-51-5-22-10 3,210.62 100.00 (680.28) 0.00 680.28 0.00 Sewer/Water Services 151-512-51-5-22-20 33,547.75 43.16 17,050.62 30,000.00 12,949.38 1,120.30 Cleaning Services 151-512-51-5-23-10 192,000.01 26.70 18,324.94 25,000.00 6,675.06 2,224.55 Building Maint/Repair Services 151-512-51-5-23-15 333,255.94 100.00 (42,509.17) 0.00 42,509.17 29,866.42 FLOOD LOSS DAMAGE 151-512-51-5-23-35 4,009.16 82.51 612.00 3,500.00 2,888.00 469.39 Building Supplies 151-512-51-5-35-10 1,249,534.54 61.08 277,573.49 713,279.00 435,705.51 81,225.90 TOTAL EXPENDITURES 1,131,667.03 1,131,667.03 1,282,102.88 END FUND BALANCE 1,215,919.52 1,131,667.03 1,131,667.03 BEG. FUND BALANCE (84,252.49) 100.00 (150,435.85) 0.00 150,435.85 (68,442.07) NET OF REVENUES & EXPENDITURES 1,249,534.54 61.08 277,573.49 713,279.00 435,705.51 81,225.90 TOTAL EXPENDITURES 1,165,282.05 82.18 127,137.64 713,279.00 586,141.36 12,783.83 TOTAL REVENUES Fund 151 - Library Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 16/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 17/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 153 - Recreation Program Fund Revenues 9,000.00 0.00 0.00 0.00 0.00 0.00 CDBG-Senior Center 153-000-35-4-70-20 0.00 100.00 (70.00) 0.00 70.00 70.00 Adult Sport Leagues 153-000-67-4-30-20 17,968.46 55.97 5,504.00 12,500.00 6,996.00 695.00 Adult Instruction 153-000-67-4-30-25 25,654.00 94.65 1,632.50 30,500.00 28,867.50 10,477.00 Youth Instruction 153-000-67-4-30-30 3,146.50 44.06 2,797.00 5,000.00 2,203.00 167.00 Community Programs 153-000-67-4-30-35 6,883.00 38.67 6,133.00 10,000.00 3,867.00 750.00 Aquatic Program 153-000-67-4-30-40 480.00 33.37 2,665.32 4,000.00 1,334.68 0.00 Senior Programs 153-000-67-4-30-45 2,094.51 100.00 (542.15) 0.00 542.15 389.68 Investment Interest 153-000-81-4-00-10 62.00 35.00 325.00 500.00 175.00 97.50 Fund Raising Programs 153-000-82-4-00-30 283.00 15.60 422.00 500.00 78.00 28.00 Donations - Rec Programs 153-000-85-4-53-10 65,571.47 70.05 18,866.67 63,000.00 44,133.33 12,674.18 TOTAL REVENUES Expenditures 10,139.54 181.42 (4,070.88) 5,000.00 9,070.88 5,032.20 Service Fees 153-000-35-5-30-30 8,882.69 60.09 3,193.00 8,000.00 4,807.00 418.00 Program Salaries-Adult Inst 153-542-53-5-11-25 681.48 70.24 148.79 500.00 351.21 31.97 FICA 153-542-53-5-15-15 2,343.24 40.38 1,788.50 3,000.00 1,211.50 174.00 Program Supplies & Expenses 153-542-53-5-39-70 16,403.84 5.99 18,802.99 20,000.00 1,197.01 719.50 Program Salaries-Youth Inst 153-543-53-5-11-25 1,254.89 5.80 1,412.98 1,500.00 87.02 55.07 FICA 153-543-53-5-15-15 5,939.00 16.29 8,371.00 10,000.00 1,629.00 429.00 Program Supplies & Expenses 153-543-53-5-39-70 192.00 100.00 (196.00) 0.00 196.00 0.00 Program Salaries-Comm Prog 153-544-53-5-11-25 14.68 100.00 (14.99) 0.00 14.99 0.00 FICA 153-544-53-5-15-15 2,632.53 186.81 (868.12) 1,000.00 1,868.12 0.00 Program Supplies & Expenses 153-544-53-5-39-70 11,404.76 25.03 7,497.05 10,000.00 2,502.95 0.00 Program Salaries-Aquatic 153-545-53-5-11-25 846.40 31.92 408.51 600.00 191.49 0.00 FICA 153-545-53-5-15-15 0.00 0.00 1,000.00 1,000.00 0.00 0.00 Program Supplies & Expenses 153-545-53-5-39-70 2,253.96 2.61 1,947.72 2,000.00 52.28 0.00 Program Supplies & Expenses 153-546-53-5-39-70 62,989.01 37.03 39,420.55 62,600.00 23,179.45 6,859.74 TOTAL EXPENDITURES 50,501.26 50,901.26 71,455.14 END FUND BALANCE 47,918.80 50,501.26 50,501.26 BEG. FUND BALANCE 2,582.46 5,238.47 (20,553.88) 400.00 20,953.88 5,814.44 NET OF REVENUES & EXPENDITURES 62,989.01 37.03 39,420.55 62,600.00 23,179.45 6,859.74 TOTAL EXPENDITURES 65,571.47 70.05 18,866.67 63,000.00 44,133.33 12,674.18 TOTAL REVENUES Fund 153 - Recreation Program Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 18/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 154 - SPECIAL EVENTS Revenues 4,854.58 71.41 2,858.92 10,000.00 7,141.08 0.00 General Property Taxes 154-000-11-4-00-10 3,051.00 1.71 3,440.00 3,500.00 60.00 60.00 4th of July Sales 154-000-67-4-41-10 2,499.00 22.00 1,560.00 2,000.00 440.00 300.00 Raffle Ticket Sales 154-000-67-4-41-20 1,141.00 0.00 1,500.00 1,500.00 0.00 0.00 Bingo Card Sales 154-000-67-4-41-30 4,000.00 33.33 4,000.00 6,000.00 2,000.00 0.00 DONATIONS - VIBES 154-000-85-4-10-10 2,197.81 96.79 96.28 3,000.00 2,903.72 1,221.83 DONATIONS - 4TH OF JULY-UTILITY ROUND UP 154-000-85-4-54-10 17,744.62 63.48 7,669.72 21,000.00 13,330.28 75.00 FOURTH OF JULY DONATIONS 154-000-85-4-54-15 8,267.50 0.00 0.00 0.00 0.00 0.00 FALL INTO FUN RUN FUNDING 154-000-85-4-54-20 2,394.55 0.00 0.00 0.00 0.00 0.00 HOLIDAY LIGHTS DONATIONS 154-000-85-4-54-21 46,150.06 55.05 21,124.92 47,000.00 25,875.08 1,656.83 TOTAL REVENUES Expenditures 5,383.13 0.00 0.00 0.00 0.00 0.00 FALL INTO FUN RUN SUPPLIES & EXPENSES 154-000-52-5-39-70 884.07 13.20 868.00 1,000.00 132.00 0.00 Printing Services 154-000-53-5-20-40 4,578.79 16.50 2,922.51 3,500.00 577.49 171.20 Program Supplies & Expenses 154-000-53-5-39-70 26,000.00 100.00 0.00 31,200.00 31,200.00 0.00 Fireworks 154-000-53-5-40-10 5,400.00 31.25 5,500.00 8,000.00 2,500.00 2,500.00 Entertainment 154-000-53-5-40-20 2,225.00 91.24 219.10 2,500.00 2,280.90 2,000.00 Raffle Supplies & Expenses 154-000-53-5-40-25 652.60 30.00 70.00 100.00 30.00 0.00 Bingo Supplies & Expenses 154-000-53-5-40-30 555.88 0.00 0.00 0.00 0.00 0.00 HOLIDAY LIGHTS SUPPLIES & EXPENSES 154-000-53-5-40-35 45,679.47 79.31 9,579.61 46,300.00 36,720.39 4,671.20 TOTAL EXPENDITURES 10,736.23 11,436.23 (109.08) END FUND BALANCE 10,265.64 10,736.23 10,736.23 BEG. FUND BALANCE 470.59 1,549.33 11,545.31 700.00 (10,845.31) (3,014.37) NET OF REVENUES & EXPENDITURES 45,679.47 79.31 9,579.61 46,300.00 36,720.39 4,671.20 TOTAL EXPENDITURES 46,150.06 55.05 21,124.92 47,000.00 25,875.08 1,656.83 TOTAL REVENUES Fund 154 - SPECIAL EVENTS: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 19/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 156 - PARK FACILITIES Revenues 66,022.31 71.41 18,582.96 65,000.00 46,417.04 0.00 GENERAL PROPERTY TAXES - PARK/POND 156-000-11-4-00-10 6,000.00 0.00 11,000.00 11,000.00 0.00 0.00 CDBG-SENIOR PROGRAMING 156-000-35-4-70-20 2,750.00 6.67 2,800.00 3,000.00 200.00 0.00 FAIRY CHASM PARK PERMITS 156-000-67-4-20-10 10,430.40 54.19 4,352.30 9,500.00 5,147.70 880.00 VILLAGE PARK PERMITS 156-000-67-4-20-20 7,689.74 0.00 0.00 0.00 0.00 0.00 RINK RENTAL 156-000-67-4-20-21 505.96 0.00 0.00 0.00 0.00 0.00 BADGER METER REVENUE 156-000-67-4-20-23 22,145.60 55.19 8,962.52 20,000.00 11,037.48 130.00 COMMUNITY CENTER RENTAL FEES 156-000-67-4-20-40 0.00 100.00 (4,716.00) 0.00 4,716.00 400.00 PUBLIC HOUSE 55 RENTALS 156-000-67-4-20-41 1,472.19 0.00 0.00 0.00 0.00 0.00 RINK SKATE RENTALS 156-000-67-4-20-42 1,650.00 104.00 (80.00) 2,000.00 2,080.00 100.00 OTHER CHARGES 156-000-67-4-20-50 (150.00) 0.00 0.00 0.00 0.00 0.00 COMMUNITY CENTER - MISC REVENUE 156-000-67-4-30-60 15,117.00 15.72 15,171.00 18,000.00 2,829.00 2,829.00 POND ADMISSIONS 156-000-67-4-34-10 5,650.13 0.00 0.00 0.00 0.00 0.00 RINK ADMISSIONS/PROGRAMMING 156-000-67-4-34-11 3,525.00 64.43 2,490.00 7,000.00 4,510.00 2,695.00 POND MEMBERSHIPS 156-000-67-4-34-20 1,430.00 0.00 0.00 0.00 0.00 0.00 RINK SPONSORSHIPS 156-000-67-4-34-21 6,885.25 21.13 5,520.75 7,000.00 1,479.25 1,460.25 POND CONCESSION SALES 156-000-67-4-34-30 4,022.00 0.00 5,000.00 5,000.00 0.00 0.00 POND DONATIONS 156-000-67-4-34-35 0.00 100.00 (750.00) 0.00 750.00 750.00 PARK DONATIONS 156-000-67-4-34-36 3,601.61 100.00 (1,029.74) 0.00 1,029.74 643.48 INVESTMENT INTEREST 156-000-81-4-00-10 158,747.19 54.37 67,303.79 147,500.00 80,196.21 9,887.73 TOTAL REVENUES Expenditures 8,514.40 0.00 5,000.00 5,000.00 0.00 0.00 Service Fees 156-000-35-5-30-30 46,118.27 12.31 43,843.35 50,000.00 6,156.65 6,051.65 PROGRAM SALARIES - PARK & POND 156-520-52-5-11-25 3,528.11 11.77 3,529.02 4,000.00 470.98 462.94 FICA 156-520-52-5-15-15 7,689.46 63.36 1,832.07 5,000.00 3,167.93 141.70 NATURAL GAS/ELECTRIC SERVICE 156-520-52-5-22-10 6,480.80 10.84 4,457.86 5,000.00 542.14 0.00 SEWER/WATER SERVICES 156-520-52-5-22-20 1,650.08 0.00 1,500.00 1,500.00 0.00 0.00 BUILDING SUPPLIES 156-520-52-5-35-10 2,870.15 287.35 (3,746.90) 2,000.00 5,746.90 5,500.00 EQUIP REPAIR/MAINT SUPPLIES 156-520-52-5-35-40 24,836.41 58.52 12,445.00 30,000.00 17,555.00 6,155.00 OPERATIONS MATERIAL & SUPPLIES 156-520-52-5-37-10 4,206.00 3.24 1,935.26 2,000.00 64.74 0.00 PROGRAM SUPPLIES & EXPENSES 156-520-52-5-39-70 0.00 0.00 1,500.00 1,500.00 0.00 0.00 NEW/REPLACE EQUIPMENT 156-520-52-5-80-10 1,438.50 19.00 2,025.00 2,500.00 475.00 225.00 PROGRAM SALARIES - FAIRY CHASM 156-521-52-5-11-25 110.04 36.33 63.67 100.00 36.33 17.21 FICA 156-521-52-5-15-15 441.39 14.54 854.56 1,000.00 145.44 0.00 NATURAL GAS/ELECTRICL SERVICE 156-521-52-5-22-10 396.25 9.56 904.40 1,000.00 95.60 0.00 SEWER/WATER SERVICES 156-521-52-5-22-20 2,058.36 39.56 1,208.72 2,000.00 791.28 0.00 TURF MAINTENANCE 156-521-52-5-23-20 666.51 100.00 (197.92) 0.00 197.92 64.61 COMMUNICATIONS-PHONE SERVICE 156-521-52-5-30-20 1,682.09 100.00 (1,000.00) 0.00 1,000.00 0.00 Communication-Internet Service 156-521-52-5-30-25 936.88 0.00 1,000.00 1,000.00 0.00 0.00 EQUIP REPAIR/MAINT SUPPLIES 156-521-52-5-35-40 26.37 0.00 500.00 500.00 0.00 0.00 NEW/REPLACE EQUIPMENT 156-521-52-5-80-10 12,754.37 0.00 0.00 0.00 0.00 0.00 PROGRAM SALARIES - ICE RINK 156-523-52-5-11-25 1,303.50 0.00 0.00 0.00 0.00 0.00 FICA 156-523-52-5-15-15 13,748.42 18.22 4,088.78 5,000.00 911.22 14.73 Electric/Natural Gas 156-523-52-5-22-10 0.00 0.00 5,000.00 5,000.00 0.00 0.00 Water and Sewer 156-523-52-5-22-20 0.00 100.00 (1,683.78) 0.00 1,683.78 0.00 Equip Repair/Maint Supplies 156-523-52-5-35-40 0.00 100.00 (216.00) 0.00 216.00 0.00 Operations Material & Supplies 156-523-52-5-37-10 558.97 0.00 0.00 0.00 0.00 0.00 Program Supplies & Expenses 156-523-52-5-39-70 2,124.83 0.00 0.00 0.00 0.00 0.00 New/Replace Equipment 156-523-52-5-80-10 0.00 100.00 (273.86) 0.00 273.86 273.86 Program Supplies & Expenses 156-524-52-5-39-70 2,352.89 56.65 433.53 1,000.00 566.47 78.97 PROGRAM SUPPLIES & EXPENSES - SC 156-546-53-5-39-70 8,961.68 40.13 5,986.69 10,000.00 4,013.31 952.96 SALARIES & WAGES - COMMUNITY CENTER 156-547-53-5-11-25 685.57 30.70 692.98 1,000.00 307.02 72.90 FICA - CC 156-547-53-5-15-15 1,582.56 41.53 877.12 1,500.00 622.88 177.85 PROGRAM SUPPLIES & EXPENSES - CC 156-547-53-5-39-70 REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 20/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 156 - PARK FACILITIES Expenditures 925.07 0.00 2,000.00 2,000.00 0.00 0.00 NEW/REPLACE EQUIPMENT - CC 156-547-53-5-80-10 158,647.93 32.26 94,559.55 139,600.00 45,040.45 20,189.38 TOTAL EXPENDITURES 58,844.87 66,744.87 94,000.63 END FUND BALANCE 58,745.61 58,844.87 58,844.87 BEG. FUND BALANCE 99.26 445.01 (27,255.76) 7,900.00 35,155.76 (10,301.65) NET OF REVENUES & EXPENDITURES 158,647.93 32.26 94,559.55 139,600.00 45,040.45 20,189.38 TOTAL EXPENDITURES 158,747.19 54.37 67,303.79 147,500.00 80,196.21 9,887.73 TOTAL REVENUES Fund 156 - PARK FACILITIES: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 21/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 170 - BD Business Park Street Light Fund Revenues 4,686.05 87.97 601.36 5,000.00 4,398.64 0.00 Street Lighting 170-000-24-4-00-10 4,686.05 87.97 601.36 5,000.00 4,398.64 0.00 TOTAL REVENUES Expenditures 1,198.78 28.02 1,079.72 1,500.00 420.28 0.00 Natural Gas/Electric Service 170-000-34-5-22-10 13,830.71 0.00 1,500.00 1,500.00 0.00 0.00 Street Lighting Maint Services 170-000-34-5-23-30 856.17 7.33 3,243.34 3,500.00 256.66 128.33 Administration Services 170-000-34-5-26-75 15,885.66 10.41 5,823.06 6,500.00 676.94 128.33 TOTAL EXPENDITURES 25,588.64 24,088.64 29,310.34 END FUND BALANCE 36,788.25 25,588.64 25,588.64 BEG. FUND BALANCE (11,199.61) 248.11 (5,221.70) (1,500.00) 3,721.70 (128.33) NET OF REVENUES & EXPENDITURES 15,885.66 10.41 5,823.06 6,500.00 676.94 128.33 TOTAL EXPENDITURES 4,686.05 87.97 601.36 5,000.00 4,398.64 0.00 TOTAL REVENUES Fund 170 - BD Business Park Street Light Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 22/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 171 - Kildeer Court Street Lighting Fund Revenues 3,748.84 87.97 481.09 4,000.00 3,518.91 0.00 Street Lighting 171-000-24-4-00-10 3,748.84 87.97 481.09 4,000.00 3,518.91 0.00 TOTAL REVENUES Expenditures 419.24 12.04 879.63 1,000.00 120.37 0.00 Natural Gas/Electric Service 171-000-34-5-22-10 0.00 0.00 1,000.00 1,000.00 0.00 0.00 Street Lighting Maint Services 171-000-34-5-23-30 856.17 7.33 3,243.34 3,500.00 256.66 128.33 Administration Services 171-000-34-5-26-75 0.00 0.00 1,500.00 1,500.00 0.00 0.00 Equip Repair/Maint Supplies 171-000-34-5-35-40 1,275.41 5.39 6,622.97 7,000.00 377.03 128.33 TOTAL EXPENDITURES 85,262.63 82,262.63 88,404.51 END FUND BALANCE 82,789.20 85,262.63 85,262.63 BEG. FUND BALANCE 2,473.43 104.73 (6,141.88) (3,000.00) 3,141.88 (128.33) NET OF REVENUES & EXPENDITURES 1,275.41 5.39 6,622.97 7,000.00 377.03 128.33 TOTAL EXPENDITURES 3,748.84 87.97 481.09 4,000.00 3,518.91 0.00 TOTAL REVENUES Fund 171 - Kildeer Court Street Lighting Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 23/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 172 - Opus North Street Lighting Fund Revenues 3,748.84 87.97 481.09 4,000.00 3,518.91 0.00 Street Lighting 172-000-24-4-00-10 3,748.84 87.97 481.09 4,000.00 3,518.91 0.00 TOTAL REVENUES Expenditures 535.96 22.37 543.42 700.00 156.58 0.00 Natural Gas/Electric Service 172-000-34-5-22-10 5,750.47 0.00 500.00 500.00 0.00 0.00 Street Lighting Maint Services 172-000-34-5-23-30 856.22 7.33 3,243.32 3,500.00 256.68 128.34 Administration Services 172-000-34-5-26-75 7,142.65 8.79 4,286.74 4,700.00 413.26 128.34 TOTAL EXPENDITURES 41,986.48 41,286.48 45,092.13 END FUND BALANCE 45,380.29 41,986.48 41,986.48 BEG. FUND BALANCE (3,393.81) 443.66 (3,805.65) (700.00) 3,105.65 (128.34) NET OF REVENUES & EXPENDITURES 7,142.65 8.79 4,286.74 4,700.00 413.26 128.34 TOTAL EXPENDITURES 3,748.84 87.97 481.09 4,000.00 3,518.91 0.00 TOTAL REVENUES Fund 172 - Opus North Street Lighting Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 24/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 173 - Park Plaza Street Lighting Fund Revenues 18,744.20 87.97 2,405.45 20,000.00 17,594.55 0.00 Street Lighting 173-000-24-4-00-10 18,744.20 87.97 2,405.45 20,000.00 17,594.55 0.00 TOTAL REVENUES Expenditures 5,696.74 18.61 6,510.82 8,000.00 1,489.18 0.00 Natural Gas/Electric Service 173-000-34-5-22-10 0.00 0.00 1,500.00 1,500.00 0.00 0.00 Street Lighting Maint Services 173-000-34-5-23-30 856.18 7.33 3,243.34 3,500.00 256.66 128.33 Administration Services 173-000-34-5-26-75 15,344.97 0.00 750.00 750.00 0.00 0.00 Equip Repair/Maint Supplies 173-000-34-5-35-40 21,897.89 12.70 12,004.16 13,750.00 1,745.84 128.33 TOTAL EXPENDITURES 50,478.65 56,728.65 66,327.36 END FUND BALANCE 53,632.34 50,478.65 50,478.65 BEG. FUND BALANCE (3,153.69) 253.58 (9,598.71) 6,250.00 15,848.71 (128.33) NET OF REVENUES & EXPENDITURES 21,897.89 12.70 12,004.16 13,750.00 1,745.84 128.33 TOTAL EXPENDITURES 18,744.20 87.97 2,405.45 20,000.00 17,594.55 0.00 TOTAL REVENUES Fund 173 - Park Plaza Street Lighting Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 25/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 174 - North Arbon Drive Street Lighting Fund Revenues 3,936.28 87.97 505.14 4,200.00 3,694.86 0.00 Street Lighting 174-000-24-4-00-10 3,936.28 87.97 505.14 4,200.00 3,694.86 0.00 TOTAL REVENUES Expenditures 1,179.30 24.52 1,132.14 1,500.00 367.86 0.00 Natural Gas/Electric Service 174-000-34-5-22-10 3,149.57 0.00 700.00 700.00 0.00 0.00 Street Lighting Maint Services 174-000-34-5-23-30 856.18 7.33 3,243.34 3,500.00 256.66 128.33 Administration Services 174-000-34-5-26-75 5,185.05 10.96 5,075.48 5,700.00 624.52 128.33 TOTAL EXPENDITURES 52,939.51 51,439.51 56,009.85 END FUND BALANCE 54,188.28 52,939.51 52,939.51 BEG. FUND BALANCE (1,248.77) 204.69 (4,570.34) (1,500.00) 3,070.34 (128.33) NET OF REVENUES & EXPENDITURES 5,185.05 10.96 5,075.48 5,700.00 624.52 128.33 TOTAL EXPENDITURES 3,936.28 87.97 505.14 4,200.00 3,694.86 0.00 TOTAL REVENUES Fund 174 - North Arbon Drive Street Lighting Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 26/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 175 - BD Corporate Park Street Lighting Fund Revenues 2,811.63 87.97 360.82 3,000.00 2,639.18 0.00 Street Lighting 175-000-24-4-00-10 2,811.63 87.97 360.82 3,000.00 2,639.18 0.00 TOTAL REVENUES Expenditures 0.00 0.00 500.00 500.00 0.00 0.00 Natural Gas/Electric Service 175-000-34-5-22-10 0.00 0.00 500.00 500.00 0.00 0.00 Street Lighting Maint Services 175-000-34-5-23-30 856.22 7.33 3,243.32 3,500.00 256.68 128.34 Administration Services 175-000-34-5-26-75 856.22 5.70 4,243.32 4,500.00 256.68 128.34 TOTAL EXPENDITURES 31,133.49 29,633.49 33,515.99 END FUND BALANCE 29,178.08 31,133.49 31,133.49 BEG. FUND BALANCE 1,955.41 158.83 (3,882.50) (1,500.00) 2,382.50 (128.34) NET OF REVENUES & EXPENDITURES 856.22 5.70 4,243.32 4,500.00 256.68 128.34 TOTAL EXPENDITURES 2,811.63 87.97 360.82 3,000.00 2,639.18 0.00 TOTAL REVENUES Fund 175 - BD Corporate Park Street Lighting Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 27/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 176 - BRADLEY TEUTONIA SPECIAL ASSESSMENT FUND Revenues 9,372.09 87.97 1,202.73 10,000.00 8,797.27 0.00 STREET LIGHTING 176-000-24-4-00-10 9,372.09 87.97 1,202.73 10,000.00 8,797.27 0.00 TOTAL REVENUES Expenditures 0.00 0.00 2,000.00 2,000.00 0.00 0.00 Electric/Natural Gas 176-000-34-5-22-10 7,151.39 83.96 400.97 2,500.00 2,099.03 0.00 Street Lighting Maint Services 176-000-34-5-23-30 862.86 7.14 3,250.00 3,500.00 250.00 125.00 Administration Services 176-000-34-5-26-75 8,014.25 29.36 5,650.97 8,000.00 2,349.03 125.00 TOTAL EXPENDITURES 745.18 2,745.18 7,193.42 END FUND BALANCE (612.66) 745.18 745.18 BEG. FUND BALANCE 1,357.84 322.41 (4,448.24) 2,000.00 6,448.24 (125.00) NET OF REVENUES & EXPENDITURES 8,014.25 29.36 5,650.97 8,000.00 2,349.03 125.00 TOTAL EXPENDITURES 9,372.09 87.97 1,202.73 10,000.00 8,797.27 0.00 TOTAL REVENUES Fund 176 - BRADLEY TEUTONIA SPECIAL ASSESSMENT FUND: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 28/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 180 - Strehlow Donation Fund Expenditures 4,418.96 39.58 1,812.61 3,000.00 1,187.39 204.53 Donation Expense Library 180-000-51-5-39-11 588.74 0.00 3,000.00 3,000.00 0.00 0.00 Donation Expense Park & Rec 180-000-52-5-39-10 5,007.70 19.79 4,812.61 6,000.00 1,187.39 204.53 TOTAL EXPENDITURES 45,162.95 39,162.95 43,975.56 END FUND BALANCE 50,170.65 45,162.95 45,162.95 BEG. FUND BALANCE (5,007.70) 19.79 (4,812.61) (6,000.00) (1,187.39) (204.53) NET OF REVENUES & EXPENDITURES 5,007.70 19.79 4,812.61 6,000.00 1,187.39 204.53 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES Fund 180 - Strehlow Donation Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 29/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 185 - BROWN DEER FARMERS MARKET Revenues 1,000.00 0.00 2,500.00 2,500.00 0.00 0.00 FARMERS MARKET GRANT 185-000-31-4-00-16 6,430.00 60.00 3,200.00 8,000.00 4,800.00 0.00 Stall Rental Fee 185-000-65-4-20-50 0.00 100.00 (385.00) 0.00 385.00 0.00 CONCESSION SALES - FARMERS MKT 185-000-67-4-34-30 11,461.00 0.00 0.00 0.00 0.00 0.00 FARMER'S MARKET MILWAUKEE MATCH 185-000-80-4-85-00 8,753.00 6.67 14,000.00 15,000.00 1,000.00 0.00 MISCELLANEOUS REVENUE 185-000-82-4-00-50 300.00 40.00 300.00 500.00 200.00 0.00 FARMER'S MARKET CASH TOKENS 185-000-83-4-85-01 0.00 100.00 (250.00) 0.00 250.00 250.00 FARMER'S MARKET SPONSORSHIPS 185-000-85-4-10-12 27,944.00 25.52 19,365.00 26,000.00 6,635.00 250.00 TOTAL REVENUES Expenditures 3,626.25 35.13 3,892.50 6,000.00 2,107.50 1,050.00 PROGRAM SALARIES - FARMERS MARKET 185-000-41-5-11-25 277.41 40.31 238.77 400.00 161.23 80.32 FICA 185-000-41-5-15-15 5,877.04 0.00 2,000.00 2,000.00 0.00 0.00 Office Supplies, Equip & Exp 185-000-41-5-30-10 0.00 0.00 1,000.00 1,000.00 0.00 0.00 Advertising 185-000-41-5-30-40 1,850.00 30.00 700.00 1,000.00 300.00 0.00 ENTERTAINMENT 185-000-41-5-30-41 19,731.18 4.97 14,253.89 15,000.00 746.11 746.11 Program Supplies & Expenses 185-000-41-5-39-70 31,361.88 13.05 22,085.16 25,400.00 3,314.84 1,876.43 TOTAL EXPENDITURES 10,833.16 11,433.16 14,153.32 END FUND BALANCE 14,251.04 10,833.16 10,833.16 BEG. FUND BALANCE (3,417.88) 553.36 (2,720.16) 600.00 3,320.16 (1,626.43) NET OF REVENUES & EXPENDITURES 31,361.88 13.05 22,085.16 25,400.00 3,314.84 1,876.43 TOTAL EXPENDITURES 27,944.00 25.52 19,365.00 26,000.00 6,635.00 250.00 TOTAL REVENUES Fund 185 - BROWN DEER FARMERS MARKET: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 30/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 187 - PUBLIC SAFETY Revenues 323,973.84 41.03 185,409.25 314,430.00 129,020.75 45,653.25 PUBLIC SAFETY 187-210-21-4-62-10 323,973.84 41.03 185,409.25 314,430.00 129,020.75 45,653.25 TOTAL REVENUES Expenditures 241,157.55 33.33 180,207.37 270,284.00 90,076.63 61,568.05 Salaries/Wages 187-210-21-5-10-10 29,535.31 75.13 4,382.73 17,624.00 13,241.27 9,050.51 WI Retirement 187-210-21-5-15-10 14,995.91 70.85 2,835.14 9,726.00 6,890.86 4,709.95 FICA 187-210-21-5-15-15 11,351.74 112.00 (2,015.99) 16,796.00 18,811.99 18,811.99 Group Insurance 187-210-21-5-15-20 297,040.51 41.03 185,409.25 314,430.00 129,020.75 94,140.50 TOTAL EXPENDITURES 50,594.30 50,594.30 50,594.30 END FUND BALANCE 23,660.97 50,594.30 50,594.30 BEG. FUND BALANCE 26,933.33 0.00 0.00 0.00 0.00 (48,487.25) NET OF REVENUES & EXPENDITURES 297,040.51 41.03 185,409.25 314,430.00 129,020.75 94,140.50 TOTAL EXPENDITURES 323,973.84 41.03 185,409.25 314,430.00 129,020.75 45,653.25 TOTAL REVENUES Fund 187 - PUBLIC SAFETY: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 31/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 188 - MUNICIPAL COURT Expenditures 0.00 0.00 0.00 0.00 0.00 (109.91) Office Supplies, Equip & Exp 188-120-12-5-30-10 0.00 0.00 0.00 0.00 0.00 (109.91) TOTAL EXPENDITURES END FUND BALANCE BEG. FUND BALANCE 0.00 0.00 0.00 0.00 0.00 109.91 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 (109.91) TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES Fund 188 - MUNICIPAL COURT: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 32/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 189 - BROWN DEER TOURISM COMMISSION Expenditures 9,750.00 0.00 0.00 0.00 0.00 0.00 Program Supplies & Expenses 189-000-41-5-39-70 9,750.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 93,274.99 93,274.99 93,274.99 END FUND BALANCE 103,024.99 93,274.99 93,274.99 BEG. FUND BALANCE (9,750.00) 0.00 0.00 0.00 0.00 0.00 NET OF REVENUES & EXPENDITURES 9,750.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES Fund 189 - BROWN DEER TOURISM COMMISSION: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 33/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 210 - Debt Service Fund Revenues 2,158,360.62 71.41 711,184.82 2,487,602.00 1,776,417.18 0.00 General Property Taxes 210-000-11-4-00-10 2,158,360.62 71.41 711,184.82 2,487,602.00 1,776,417.18 0.00 TOTAL REVENUES Expenditures 0.00 100.00 (70,000.00) 0.00 70,000.00 0.00 Principal-2012 GO Refunding Bonds 210-000-81-5-10-14 165,000.00 100.00 0.00 165,000.00 165,000.00 0.00 Principal - 2014 GO Bonds 210-000-81-5-10-17 140,000.00 100.00 0.00 140,000.00 140,000.00 0.00 PRINCIPAL - 2016 GENERAL OBLIGATION BOND 210-000-81-5-10-19 445,000.00 100.00 0.00 465,000.00 465,000.00 0.00 PRINCIPAL - 2018 GO REF BONDS (4/18 NAN 210-000-81-5-10-20 306,908.00 100.00 0.00 220,000.00 220,000.00 0.00 PRINCIPAL - 2019 GO REF BONDS 210-000-81-5-10-22 295,000.00 100.00 0.00 305,000.00 305,000.00 0.00 PRINCIPAL - 2020 GO REFUNDING BONDS 210-000-81-5-10-23 210,000.00 100.00 0.00 220,000.00 220,000.00 0.00 PRINCIPAL 2022 G.O. PROMISSORY NOTES 210-000-81-5-10-24 0.00 100.00 0.00 265,000.00 265,000.00 0.00 PRINCIPAL - 2024 G.O. PROMISSORY NOTE 210-000-81-5-10-25 0.00 100.00 (950.00) 0.00 950.00 0.00 Issuance Costs 210-000-82-5-00-10 6,459.16 77.06 1,355.26 5,908.00 4,552.74 0.00 Interest-2012 GO Refunding Bonds 210-000-82-5-10-14 21,183.00 56.06 7,585.63 17,263.00 9,677.37 0.00 Interest - 2014 GO Bonds 210-000-82-5-10-17 22,955.75 53.50 9,375.66 20,163.00 10,787.34 0.00 INTEREST - 2016 GENERAL OBLIGATION BOND 210-000-82-5-10-19 221,130.85 51.48 99,321.63 204,706.00 105,384.37 0.00 INTEREST - 2018 GO RE BOND (4/18 NAN) 210-000-82-5-10-20 53,938.16 55.07 19,500.00 43,400.00 23,900.00 0.00 INTEREST - 2019 GO REF BONDS 210-000-82-5-10-22 113,911.67 52.21 50,140.60 104,925.00 54,784.40 0.00 INTEREST - 2020 GO REFUNDING BONDS 210-000-82-5-10-23 80,132.93 53.88 31,971.04 69,325.00 37,353.96 0.00 INTEREST 2022 G.O. PROMISSORY NOTES 210-000-82-5-10-24 113,000.00 52.49 51,163.51 107,700.00 56,536.49 0.00 INTEREST - 2024 G.O. PROMISSORY NOTE 210-000-82-5-10-25 0.00 0.00 64,212.00 64,212.00 0.00 0.00 INTEREST 2026 G.O. DEBT 210-000-82-5-10-28 2,194,619.52 89.09 263,675.33 2,417,602.00 2,153,926.67 0.00 TOTAL EXPENDITURES (888,125.92) (818,125.92) (1,265,635.41) END FUND BALANCE (851,867.02) (888,125.92) (888,125.92) BEG. FUND BALANCE (36,258.90) 539.30 447,509.49 70,000.00 (377,509.49) 0.00 NET OF REVENUES & EXPENDITURES 2,194,619.52 89.09 263,675.33 2,417,602.00 2,153,926.67 0.00 TOTAL EXPENDITURES 2,158,360.62 71.41 711,184.82 2,487,602.00 1,776,417.18 0.00 TOTAL REVENUES Fund 210 - Debt Service Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 34/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 320 - Capital Improvement Project Fund Revenues 456,816.14 71.41 132,653.76 464,000.00 331,346.24 0.00 General Property Taxes 320-000-11-4-00-10 1,755,547.57 100.00 (876,132.59) 0.00 876,132.59 0.00 Federal Grant Revenue 320-000-31-4-00-10 9,815.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous Revenue 320-000-82-4-00-50 0.00 100.00 (1,500.00) 0.00 1,500.00 0.00 Donations - Beautification 320-000-85-4-60-10 0.00 111.49 (320,000.00) 2,785,000.00 3,105,000.00 0.00 PROCEEDS FROM DEBT ISSUANCE 2026 320-000-99-4-00-01 0.00 180.11 (95,143.85) 118,772.00 213,915.85 0.00 PROCEEDS FROM DEBT PREMIUMS 2026 320-000-99-4-00-02 2,222,178.71 134.45 (1,160,122.68) 3,367,772.00 4,527,894.68 0.00 TOTAL REVENUES Expenditures 0.00 0.00 40,000.00 40,000.00 0.00 0.00 Building Imprvmts-Village Hall 320-000-71-5-82-20 13,914.00 73.71 4,733.00 18,000.00 13,267.00 0.00 Village Hall - Computer Equip 320-000-71-5-82-50 41,181.61 100.00 0.00 30,000.00 30,000.00 0.00 Admin Services/Mgr Equip 320-000-71-5-82-60 133,687.73 79.46 39,023.10 190,000.00 150,976.90 6,431.60 POLICE DEPT VEHICLES 320-000-72-5-81-20 35,000.00 92.31 2,000.00 26,000.00 24,000.00 5,500.00 POLICE DEPT EQUIPMENT 320-000-72-5-81-21 316,071.00 28.58 274,112.00 383,822.00 109,710.00 0.00 Fire Dept. Capital 320-000-72-5-81-25 32,755.00 100.00 0.00 33,574.00 33,574.00 0.00 Consolidated Dispatch 320-000-72-5-82-25 249,476.63 111.08 (16,621.97) 150,000.00 166,621.97 39,186.97 Public Works Equipment 320-000-73-5-81-30 1,948,791.90 101.43 (8,982.02) 630,000.00 638,982.02 632,727.60 Street Rehabilitation 320-000-73-5-82-30 2,122,073.67 100.00 (30,539.75) 0.00 30,539.75 1,312.00 10 MILE PARK 320-000-73-5-82-41 722,252.88 0.00 0.00 0.00 0.00 0.00 VILLAGE POND CONCESION/BATHROOMS 320-000-73-5-82-42 18,514.52 0.00 0.00 0.00 0.00 0.00 Building Improvements-Pond 320-000-76-5-82-20 19,771.47 11.70 317,876.48 360,000.00 42,123.52 437.95 Park Improvements 320-000-76-5-82-55 0.00 100.00 (79,138.07) 0.00 79,138.07 0.00 Issuance Costs 320-000-82-5-00-10 5,653,490.41 70.86 542,462.77 1,861,396.00 1,318,933.23 685,596.12 TOTAL EXPENDITURES (2,572,596.37) (1,066,220.37) 636,365.08 END FUND BALANCE 858,715.33 (2,572,596.37) (2,572,596.37) BEG. FUND BALANCE (3,431,311.70) 213.03 (1,702,585.45) 1,506,376.00 3,208,961.45 (685,596.12) NET OF REVENUES & EXPENDITURES 5,653,490.41 70.86 542,462.77 1,861,396.00 1,318,933.23 685,596.12 TOTAL EXPENDITURES 2,222,178.71 134.45 (1,160,122.68) 3,367,772.00 4,527,894.68 0.00 TOTAL REVENUES Fund 320 - Capital Improvement Project Fund: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 35/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 353 - TIF #3 Revenues 621,008.48 67.13 241,580.42 734,870.00 493,289.58 0.00 General Property Taxes 353-000-11-4-00-10 92,492.35 100.00 0.00 92,492.35 92,492.35 92,492.35 PERSONAL PROPERTY AID (ACT 12) 353-000-34-4-00-19 14,802.98 0.00 14,803.00 14,803.00 0.00 0.00 Computer Exemptions 353-000-34-4-00-30 30,968.90 100.00 0.00 30,968.90 30,968.90 30,968.90 PERSONAL PROPERTY AID 353-000-34-4-00-40 759,272.71 70.64 256,383.42 873,134.25 616,750.83 123,461.25 TOTAL REVENUES Expenditures 112,952.00 50.00 56,476.00 112,952.00 56,476.00 28,238.00 Administrative Expenses 353-000-67-5-26-75 140,000.00 0.00 140,000.00 140,000.00 0.00 0.00 TIF District Projects 353-000-67-5-82-50 335,000.00 100.00 0.00 345,000.00 345,000.00 0.00 Principal on Long Term Debt 353-000-81-5-00-10 18,081.35 67.35 2,623.09 8,033.00 5,409.91 0.00 INTEREST ON LONG TERM DEBT 353-000-82-5-00-20 250,000.00 0.00 250,000.00 250,000.00 0.00 0.00 Transfer to TID 4 353-000-92-5-20-11 856,033.35 47.53 449,099.09 855,985.00 406,885.91 28,238.00 TOTAL EXPENDITURES (498,923.39) (481,774.14) (289,058.47) END FUND BALANCE (402,162.75) (498,923.39) (498,923.39) BEG. FUND BALANCE (96,760.64) 1,223.76 (192,715.67) 17,149.25 209,864.92 95,223.25 NET OF REVENUES & EXPENDITURES 856,033.35 47.53 449,099.09 855,985.00 406,885.91 28,238.00 TOTAL EXPENDITURES 759,272.71 70.64 256,383.42 873,134.25 616,750.83 123,461.25 TOTAL REVENUES Fund 353 - TIF #3: REVENUE AND EXPENDITURE REPORT FOR VILLAGE OF BROWN DEER 36/44 Page: 08/21/2026 12:54 PM User: DDANNER DB: Brown Deer PERIOD ENDING 06/30/2026 % Fiscal Year Completed: 49.59 END BALANCE 12/31/2025 NORM (ABNORM) % BDGT USED AVAILABLE BALANCE NORM (ABNORM) 2026 AMENDED BUDGET YTD BALANCE 06/30/2026 NORM (ABNORM) ACTIVITY FOR MONTH 06/30/26 INCR (DECR) DESCRIPTION GL NUMBER Fund 354 - TIF #4 Revenues 896,033.84 67.13 437,795.09 1,331,742.25 893,947.16 0.00 General Property Taxes 354-000-11-4-00-10 11,036.61 100.00 0.00 1