2027 Proposed Budget Book

City of Racine 2027 Proposed Budget TABLE OF CONTENTS INTRODUCTION 4 Basis of Budgeting 5 Financial Policies 8 Common Council 10 Administrative Managers 11 Council Standing Committees 12 EXECUTIVE SUMMARY 13 Executive Overview 14 SUMMARY OF EXPENDITURES AND REVENUES-ALL FUNDS 33 Summary of Expenditures by Appropriation Unit 39 Revenue by Source-All Funds 40 Summary of Tax Levy by Fund 41 GENERAL FUND 42 City Administration 48 Human Resources 53 Department of Customer Service 58 City Attorney 63 Finance 67 Non-Departmental 72 Public Health 75 Fire Department 82 Police Department 87 Community Safety 94 Public Works 98 Parks, Recreation, & Cultural Services 106 City Development 116 SPECIAL REVENUE FUNDS 125 Referendum - Fire 127 Library 130 Waste Disposal 137 Emergency Medical Services 141 Municipal Court 145 Cemetery 150 Inspection & Neighborhood Services 154 Sanitary Sewer Maintenance 160 Room Tax 165 DEBT SERVICE FUND 168 CAPITAL PROJECT FUNDS 171 General Obligation Bonds 173 Equipment Replacement Fund 177 Intergovernmental Revenue Sharing Fund 181 Equipment Leasing Fund 184 ENTERPRISE FUNDS 185 Transit 187 Parking Utility 197 Storm Water Utility 201 Civic Centre 207 Radio Communication Resources 210 UTILITY FUNDS 212 Water Utility 214 Wastewater Utility 224 INTERNAL SERVICE FUNDS 231 Equipment Maintenance Garage 233 Information Systems 237 Building Complex 243 Insurance 247 Telephone System 251 INTRODUCTION City of Racine | Proposed Budget Book 2027 Page 4 Operating Budget Process and Timeline The City will prepare an annual budget for all operating funds in accordance with §4.26-§4.33, of the Municipal Code of Ordinances, which incorporates, by reference, §65.90 and §62.12 of the Wisconsin State Statutes. The ordinance, in general, requires: A budget for governmental and proprietary funds. A budget be available for public inspection. A public hearing prior to adoption by the Common Council. An itemization of all indebtedness, expenditures, revenues, and anticipated surpluses. A two-thirds (2/3) vote of the entire membership of the Common Council is required to modify an adopted appropriation. The City will maintain a budgetary control system to ensure adherence to the adopted budget and will prepare reports comparing actual revenues and expenditures to budgeted amounts. Budget amendments and transfers modifying the adopted appropriation unit are initiated by the department. After review by the Finance Department, the transfer is forwarded to Administration for recommendation of approval to the Finance Committee, with final approval by the Common Council. Budget transfers within a departmental appropriation unit are initiated by the department. The Finance Department reviews for availability of funds and approves. Carryover of prior year budget fund authorization is initiated by the department. The requests are reviewed by the Finance Department and Administration for recommendation of approval to the Finance Committee with final approval by the Common Council, generally in May of the subsequent year. Increases to the adopted budgets are primarily made in the following situations: Emergency situation Non recurring appropriations with offsetting revenues Carry-over of prior year appropriations The following process establishes the City of Racine's operating budget and timeline for the ensuing fiscal calendar year. The City's operating budget process begins with the development of the budget calendar and instructions to department heads regarding the expenditure and revenue policy of the Mayor. This policy will include fiscal and operational guidelines as well as guidelines relating to budgetary increases, etc. Departments prepare budget requests and estimated projections, which provide the Finance Department and Administration with information to analyze the requests against previous budget years and against the total overall needs of the City. The Mayor, City Administrator, Director of Finance, and Deputy Director of Finance review department budgets with each department head and staff. Upon completion of these deliberations, the Finance Department will prepare the Proposed Budget for presentation by the Mayor to the legislative body. The legislative body refers the Proposed Budget to the City of Racine | Proposed Budget Book 2027 Page 5 Committee of the Whole. The Committee of the Whole is responsible for review of the Proposed Budget and referral to the Common Council for adoption. The City holds a public hearing on the budget and a Committee of the Whole meeting to deliberate the Proposed Budget and any amendments recommended by the Committee of the Whole. The budget is adopted by the Common Council through appropriate resolutions. Once the budget is adopted, the Finance Department makes the adopted version of the budget document available to all departments, the legislative body and the public. City of Racine | Proposed Budget Book 2027 Page 6 2027 Calendar WHEREAS, the City Council of Racine adopts the following calendar for the 2027 budget introduction, deliberation, and adoption, and Date Time COW and Council Meetings October 05 5:30pm Mayor's Budget Address October 06 6:00pm Council Meeting-Finance Director Budget Overview October 12 6:00pm COW #1 – Presentations October 13 6:00pm COW #2 – Presentations October 14 6:00pm COW #3 - PUBLIC HEARING October 15 6:00pm COW #4 – Overflow/Flex Day October 19 6:00pm COW #5- Final Questions/Amendments/Approval October 20 6:00pm Council Meeting-Final Adoption WHEREAS, the City of Racine finds itself in a structural deficit, and WHEREAS, amendments proposed to the budget by Alders must be submitted in writing to the Finance Director no later than the close of business on Thursday, October 15, 2026. Amendments submitted after this date will not be considered by the Common Council, and WHEREAS, proposed amendments must identify cuts in spending of an equal or greater amount if an amendment proposes spending City resources on something else, and WHEREAS, proposed amendments may not include fund balance or wage provision as a funding source, and WHEREAS, in accordance with state statute, funding for amendments for capital projects can only come from capital funded sources, and funding for amendments for operations can only come from operations funded sources, and WHEREAS, proposed amendments to proposed budget amendments that were submitted in writing to the Finance Director no later than the close of business on Thursday, October 15, 2026, may be made at the Monday, October 19, 2026, Committee of the Whole meeting only, provided that any amendment to a submitted budget amendment: comply with all other provisions in Resolution 0489-26; propose a reduction in spending; not create a new program or line item that is not already in the proposed budget; and have a neutral effect on the budget. NOW THEREFORE, BE IT RESOLVED, that the Common Council adopts this resolution in accordance with Racine Charter Ordinances section 4-28 for its 2027 budget process and calendar. City of Racine | Proposed Budget Book 2027 Page 7 Financial Policies RESERVE POLICIES Per Section 46-63 of the Municipal Code, the common council shall maintain an undesignated fund balance within the general fund in accordance with the audit and accounting guide, Audits of State and Local Governmental Units. Such fund balance shall be maintained at a minimum of 20% of the general fund appropriations adopted for the subsequent budget year. The percentage calculation shall be performed annually upon the adoption of the budget for the general fund, based on the city's prior year undesignated general fund balances as set forth in its audited financial statements. Per Section 46-64 of the Municipal Code, The common council shall maintain an undesignated fund balance within the health insurance fund in accordance with the audit and accounting guide, Audits of State and Local Governmental Units. Such fund balance shall be maintained at a minimum of 5% of the health insurance fund appropriations adopted for the subsequent budget year. The percentage calculation shall be performed annually upon the adoption of the budget for the health insurance fund, based on the city's prior year undesignated health insurance fund balances as set forth in its audited financial statements. Any shortfall shall be appropriated and transferred from the undesignated general fund balance to the extent possible. All general obligation debts will be paid through a general debt service fund. Operating budgets will be prepared to meet the annual principal, interest, and service charge costs for each fund. Net debt service requirements (debt service expenditures less debt service revenue) will be funded through the general tax levy. DEBT POLICIES The City will confine long-term borrowing to capital improvements and equipment with high cost and long expected useful life. The City will follow a policy of full disclosure on every financial report and bond prospectus. The City will use short term debt for cash flow and bond or note anticipation purposes. The City will first look at current available resources before using debt to fund capital improvements. Section 67.03 (1) of the Wisconsin State Statutes provides that the amount of indebtedness of a municipality shall not exceed 5 percent of the equalized valuation of the taxable property in the municipality. ACCOUNTING POLICIES The accounts of the City are presented on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for by using a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures. The books and records of the City are maintained in conformance with accounting principles accepted as the standard in the industry. The only exception to conformance with accounting principles result from State or Federal law. An annual audit will be performed by an independent accounting firm. The accounting records of the City are maintained on the modified accrual basis of accounting for the General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds, Expendable Trust City of Racine | Proposed Budget Book 2027 Page 8 Funds and Agency Funds. The accrual basis of accounting is used for the Enterprise Funds, Internal Service Funds, and Non-Expendable Trust Funds. In general, under the modified accrual basis of accounting, revenues are recognized when they become measurable and available as new current assets. Expenditures are generally recognized when the related fund liability is incurred. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recognized when liabilities are incurred without regard to receipt or disbursement of each. City of Racine | Proposed Budget Book 2027 Page 9 MAYOR Cory Mason COMMON COUNCIL President: Jens Jorgensen Vice President: Grace Allen     First District Malik Frazier Second District Alyson Weiss Third District Olivia Turquoise-Davis Fourth District David Maack Fifth District Jens Jorgensen Sixth District Sandy Weidner Seventh District Maurice Horton Eighth District Britany Hodges Ninth District Grace Allen Tenth District Sam Peete Eleventh District Mary Land Twelfth District Rocco DeMark Thirteenth District Renee Kelly Fourteenth District Marlo Harmon Fifteenth District Nathan Pabon City of Racine | Proposed Budget Book 2027 Page 10 ADMINISTRATIVE MANAGERS     City Administrator James Sullivan City Attorney Scott Letteny City Development Interim Jeffrey Hintz City Librarian Nick Demske Department of Community Safety John Tate II Department of Customer Service Tara McMenamin Finance/Treasurer Kathleen Fischer Fire Department Steve Hansen Human Resources La’Neka Horton Information Technology Adele Edwards Municipal Judge Robert Weber Parks, Recreation, & Cultural Service Matt Koepnick Police Department Alexander Ramirez Public Health Dottie-Kay Bowesox Public Works John Rooney Transit Trevor Jung Wastewater Utility Nate Tillis Water Utility Anjuman Islam City of Racine | Proposed Budget Book 2027 Page 11 Council Standing Committees 2026-2027 Finance & Personnel Committee Mary Land - Chair Maurice Horton Jens Jorgensen David Maack Brittany Hodges Public Works & Services Committee Marlo Harmon - Chair Nathan Pabon Sandy Weidner Grace Allen Rocco DeMark Public Safety & Licensing Committee Sam Peete - Chair Renee Kelly Malik Fraizer Alyson Weiss Olivia Turquoise-Davis Committee of the Whole  All Alders Executive Committee Mayor Cory Mason Council President Jens Jorgensen Finance & Personnel Committee Chair Mary Land Public Works & Services Committee Chair Marlo Harmon Public Safety & Licensing Committee Chair Sam Peete Alder at Large Grace Allen City of Racine | Proposed Budget Book 2027 Page 12 BUDGET OVERVIEW City of Racine | Proposed Budget Book 2027 Page 13 Executive Overview The City of Racine budget document serves as a comprehensive financial planning tool covering all City funds, including the General Fund, Special Revenue Funds, Debt Service Funds, Capital Projects Funds, Enterprise Funds, Utilities, and Internal Service Funds. The document also includes departmental goals and initiatives, positions by department, the fee schedule by department, ordinance modifications, and a 10-year capital plan. This overview provides a high-level snapshot of the overall budget, while specific details and narratives can be found throughout the larger document. The City employs a decentralized approach to budget development, with department heads and managers responsible for preparing the working numbers for individual line items, with guidance from the Mayor, City Administrator, and Finance Department. The budget also provides information on City services, departmental goals and initiatives, and their corresponding funding impacts for 2027. While the budget takes a forward-looking approach, maintaining current service levels within State-imposed expenditure limits and tax levy caps remains an ongoing challenge. While the 2027 budget was less challenging than in recent years, in part due to remaining American Rescue Plan funds, the City continues to face a structural deficit. The cost of providing essential services continues to increase while major revenue sources remain relatively flat. American Rescue Plan funding and difficult decisions made by the Common Council in previous budgets provided a reprieve, but these resources are temporary and future budgets will require continued attention to long-term financial sustainability. The 2027 budget focuses on enhancing customer service, reducing duplication and costs, implementing strategic initiatives, and maintaining essential services. At the same time, the City recognizes that long-term fiscal sustainability requires both responsible spending and growth in the tax base. Economic development and net new construction will be central to this strategy, with an emphasis on encouraging new residential, commercial, industrial, and mixed-use development that expands the tax base, supports local businesses and employment, and generates additional property tax revenue. Economic development also means investing in the neighborhoods and housing stock that already exist. Preserving viable housing, rehabilitating deteriorating properties, addressing blight, and cleaning up neighborhoods help protect property values, encourage private investment, and maintain the strength of the City's existing tax base. New construction expands the tax base, while reinvestment in existing properties protects and strengthens the tax base we already have. Throughout 2027, the City will continue to pursue opportunities to reduce costs, increase revenues, promote economic development, preserve housing, improve neighborhoods, attract businesses and residents, and support job creation. By balancing responsible financial management with sustainable growth and reinvestment in Racine's neighborhoods, the City can strengthen its fiscal position, improve quality of life, and build a more resilient financial future while continuing to provide essential services to residents. City of Racine | Proposed Budget Book 2027 Page 14 The 2027 City of Racine budget contains strategic reorganizations to reduce duplication and overlapping efforts, focus on neighborhood investment, and support for important initiatives and employees. These items and other larger items of interest are listed in the chart below: The City of Racine budget document serves as a comprehensive financial planning tool covering all City funds, including the General Fund, Special Revenue Funds, Debt Service Funds, Capital Projects Funds, Enterprise Funds, Utilities, and Internal Service Funds. The total 2027 City budget is almost $287M, an increase of 4.0% from the previous year. The most significant increases are in the special revenue funds and utility funds. Below depicts total expenses by fund for the entire City budget, and the following pages of the overview will discuss further details on each fund group, beginning with General Fund.   City of Racine | Proposed Budget Book 2027 Page 15 REVENUE HIGHLIGHTS GENERAL FUND General Fund revenues are made up of various categories. The various categories and the 2027 budget impact for each are discussed below. Property taxes- Property taxes in the general fund increased by about .42%. While the overall property tax levy decreased in the 2027 budget, that decrease related to a decrease in the tax levy for debt service. Intergovernmental Revenues- This category primarily consists of our shared revenue and expenditure restraint payments from the State of Wisconsin. An increase in State Shared Revenue, as approved by the State for 2027, resulted in a 3.4% increase in this category in 2027. Licenses and permits- The amount of revenue that is generated from permit and development fees is based on the development and construction market. The 2027 budget reflects a significant decrease because the building department, and associated building permit revenue, was moved to a special revenue fund as the department is almost fully funded by building permit revenue. Fines and Forfeitures - The 2027 budget is increasing by over 30% due to a continued increase in parking fines written and collected by the Police Department and community service officers.       City of Racine | Proposed Budget Book 2027 Page 16 REVENUE HIGHLIGHTS (Continued)   Charges for services- Includes revenues such as fire inspection fees, recreation and other park fees. This category increased slightly for 2027. Miscellaneous Revenues- of which interest income is the largest component, increased for 2027 as interest rates continue to be high, long term investments have high interest rates, and long term investable cash remains steady. Other Financing Sources- This category includes the PILOT (payment in lieu of tax) payment from the Water Department and transfer from other funds. The 2027 other financing sources increased due to an increase in the PILOT payment from the Water Utility. Fund Balance Applied- The amount of fund balance applied in the 2027 budget increased from 2026 due to State grants budgeted in previous years that covered overtime costs that expired in mid 2026 and the public safety union contract increases being fully incorporated. This category reflects the use of $5.135M of fund balance in the general fund. The largest components of the General Fund revenues are Property Taxes and Intergovernmental Revenues, making up over 79% of our revenues. The city’s largest operating fund continues to rely heavily on State Shared Revenue and Property Taxes. Below depicts the general fund revenues by category.   City of Racine | Proposed Budget Book 2027 Page 17 REVENUE HIGHLIGHTS (Continued) Property Taxes: The Tax Levy for 2027 is $62,672,106 which is a .43% decrease from the prior year. The decrease is a result of the tax levy for debt service decreasing for 2027. There was a slight increase in the operational tax levy as allowed by the State Levy Limit calculation. The tax levy is allocated to various operating funds within the budget as graphically represented below. The tax levy consists of two components, an operational levy and a debt service levy. The operational levy increased by $353,000 as allowed under the State imposed levy limit from net new construction. The tax levy for debt service decreased to reflect principal and interest on debt in accordance with the Council approved debt service projections. The tax levy as proposed complies with the levy limit requirements imposed by the State of Wisconsin.   City of Racine | Proposed Budget Book 2027 Page 18 REVENUE HIGHLIGHTS (Continued) Property Tax Rate Based on assessed values, the city tax rate is anticipated to decrease by almost 6% to $11.04 per thousand. The tax rate is down over $5.89 or 35.49% from the highest point in 2017. Assessed values are above $5.6 billion and are the highest they have ever been. Assessed Property Value Assessed Property values will increase about 5.93% overall and will be at the highest levels in history.   City of Racine | Proposed Budget Book 2027 Page 19 REVENUE HIGHLIGHTS (Continued) Property Tax Levy Limits State-imposed levy limits restrict how much the City can increase property tax revenue each year. In general, the allowable increase is tied to the City’s percentage of net new construction, with limited exceptions. Racine’s net new construction growth continues to be less than the annual increase in basic employee wages and benefits. This means property tax revenue does not automatically keep pace with the rising cost of providing essential city services. The levy limit formula is complex and does not provide a general adjustment for inflation or other increases in operating costs. As a result, the City must carefully manage expenses and rely on other revenue sources, including fees, to help maintain services. Structural Deficit The 2027 budget includes a tax levy that complies with the levy limits established by the State of Wisconsin. The operational tax levy increased by just over $353,000, due to the .85% net new construction growth within the city. Despite this increase, the City continues to face a structural deficit, as basic cost increases outpace the property tax revenue growth allowed under state-imposed limits. This fiscal challenge is expected to persist in 2028 and beyond and will result in hard budget choices to be made in the next few years. To address this ongoing issue, economic development that results in net new construction is essential. Such growth is critical to increasing the City's allowable tax levy and ensuring the continued delivery of high-quality services to our residents. City of Racine | Proposed Budget Book 2027 Page 20 REVENUE HIGHLIGHTS (Continued) Intergovernmental Revenues-State Shared Revenues The largest portion of intergovernmental revenues comes from the State shared revenue and expenditure restraint programs. This program has been in existence for many years and is the largest source of non-tax levy revenue in the General Fund. It accounts for about 45% of the total General Fund revenue for 2027. Shared Revenue includes county and municipal aid, supplemental county and municipal aid, utility aid, and expenditure restraint incentive program aid. It is distributed to Wisconsin municipalities and counties in July and November each year under sec. 79.02, Wis. Stats. The City of Racine will receive just over $4 million in 2027 under the expenditure restraint program. The program limits the operating expenditure increase to an inflationary calculation performed by the State. The allowable expenditure increase is 3.7% for the city for 2027. The 2027 budget is under the expenditure restraint limit as proposed. Any amendments that result in a net increase in expenses in the budget will put us in violation of the expenditure restraint program and will result in the loss of all $4 million that we receive annually. Fees and Charges for Services State-imposed property tax levy limits restrict how much the City of Racine can raise through property taxes, even as the cost of providing essential services and maintaining aging infrastructure continues to increase. As a result, the City must rely on other revenue sources, including fees and charges. Each year, City departments review their fees to ensure they reasonably reflect the cost of providing services. For the 2027 budget, only modest fee increases are proposed across departments. These fees help fund everyday services and infrastructure and are collected through sources such as property tax bills, utility bills, ambulance and rescue services, and other city invoices. Keeping fees aligned with service costs helps the City maintain reliable services without placing additional pressure on property taxes. Reducing or waiving fees without identifying another source of funding could mean fewer resources for the services and infrastructure residents depend on. Below are examples of selected fees of general interest: City of Racine | Proposed Budget Book 2027 Page 21 RESERVE FUNDS/FUND BALANCE General Fund Balance The City maintains both undesignated fund balance and assigned fund balance. Fund balance is assigned within the General Fund for both wage provision and for budget stabilization as authorized by the Common Council. Per Resolution 0863-21 any unassigned General Fund Balance in excess of 25%, but no more than 30% of the subsequent year’s expenditures shall be assigned to Wage and Benefit Provision. Any General Fund balance in excess of 30% of the subsequent year’s expenditures shall be assigned to the Budget Stabilization Provision. As anticipated, the 2027 budget will appropriate approximately $5.135M of fund balance to balance the 2027 budget. The fund balance applied will come from $1.5M from the wage provision fund balance to cover wage increases for non-represented employees and $3.635M of budget stabilization fund balance to pay for general operational expenses. Spendable general fund reserves will remain at a high level of approximately $37.9 M at the end of 2027 or almost 38% of the 2027 budget. While it is likely that we will apply fund balance in future budgets, spending fund balance at these levels is not sustainable into the future. The chart below depicts our general fund spendable reserves by category since 2021. Balances shown are estimated year-end balances through 2027 based on projections. General fund balance should remain above 30% to protect our bond rating in the future. City of Racine | Proposed Budget Book 2027 Page 22 RESERVE FUNDS/FUND BALANCE   Insurance Fund Balance The City also maintains a designated Insurance Fund balance in the Insurance internal service fund. Although these reserve funds may be used as revenue to support the Insurance Fund expenditures, such fund balance shall, per resolution, be maintained at a minimum of 5% of the Healthcare appropriations adopted for the subsequent budget year. The 2027 budget appropriates $1.38 million of reserve funds used primarily to cover a general increase in costs and the continued City provided HSA contributions to employees. City provided HSA contributions are dependent on available funding and the action of the Common Council annually and are not sustainable long term. With the new health plan administrator, Centivo, and the option of a lower deductible co-pay plan, it was anticipated that employees may move away from the high-deductible health plan in 2026, however, we did not see as much of a shift partially because of the continued City HSA contributions. The city continues to struggle with the costs associated with legacy retiree benefits which will continue far into the future. Fund balance remains high, significantly exceeding the 5% required threshold, however the City should remain conservative with the use of reserves to stabilize the budget. Being self-insured, it is imperative that the City continue to have sufficient health care reserves to mitigate unanticipated cost fluctuations.   City of Racine | Proposed Budget Book 2027 Page 23 EXPENDITURE HIGHLIGHTS The 2027 General Fund expenditure budget increases approximately $2.9 million, or 3.03%, from 2026, primarily due to wage and benefit increases associated with the settled Police and Fire collective bargaining agreements. The budget continues to prioritize essential services, including more than $4 million in increased public safety expenditures. It also includes a step and 1% wage increase for non-represented full- and part-time employees. Community Development expenditures decrease primarily due to the reclassification of the Building Department to a special revenue fund, reflecting its reliance on building permit fees rather than the tax levy. Other general fund expenditure items of note by function are as follows: General Government- this area shows a decrease in the budget based primarily on less elections in 2027. Health Department- this area includes: Reflects increase in salary and benefits and a loss in some grant funding. Public Safety- this area includes: Includes the Department of Community Safety Includes funding for management of neighborhood watch in house. Includes increase in salary and fringes for Police and Fire related to settled collected bargaining agreements Includes increases in Police Overtime expenses due to sunsetting of grant funding in 2026.     City of Racine | Proposed Budget Book 2027 Page 24 EXPENDITURE HIGHLIGHTS (continued) Public Works- this area includes: Increase to general non represented salary increases Additional part time wages of $50,000 for a new auxiliary snow plow driver program. Shifting of wages to the Waste Disposal Fund and the Storm Water Utility to ease the burden on the tax levy. Education and Recreation-this area includes: Increase to general non represented salary increases Increase in funding for the Dr. Martin Luther King Community Center To be funded primarily with grant funding Community Development-this area includes: Increase to general non represented salary increases Reorganization of the management structure of the department to better reflect operational priorities Reclassification of the building inspection department to a special revenue fund. Funding from grants and TID’s as allowable is utilized for more salary and benefits as the programs expand. Personnel costs (salary and fringe benefits) continue to be the driving force of the general fund expenditures, while public safety constitutes over 59% of our budgetary costs in the general fund. City of Racine | Proposed Budget Book 2027 Page 25 OTHER FUNDS HIGHLIGHTS In addition to the general fund, the City also has various other funds that contribute to the annual budget, including special revenue funds, debt service funds, capital project funds, utilities, and internal service funds. Special Revenue Funds Special Revenue Funds are used to account for revenues that are legally restricted or committed to specific purposes, excluding capital projects or debt service. These funds are primarily supported by non-property tax revenues (such as user fees, grants, or other sources), although they may receive limited property tax support. Over recent years, there has been a strategic reallocation of expenses from the General Fund to Special Revenue Funds when costs are covered by user fees or designated revenue sources. This approach helps to align expenditures with appropriate funding sources and reduce pressure on the General Fund. In the 2027 budget, the building department was reclassified from the General Fund to the Inspection and Neighborhood Services Special Revenue Fund. Expenditures in the special revenue funds for 2027 increased by almost 15% from the prior year. This increase was a result of an increase in basic costs associated with services and the reclassification of the building department. Special revenue fund budgets are listed below: City of Racine | Proposed Budget Book 2027 Page 26 OTHER FUNDS HIGHLIGHTS (continued) Special Revenue Fund Revenues Special Revenue Funds are used to account for specific services, programs, or activities that have their own dedicated revenue sources. Unlike the General Fund, which supports a broad range of City services, Special Revenue Funds help ensure that revenues collected for a particular purpose are used to support that service or program. In the 2027 budget, charges for services remain the primary source of revenue for these funds. User fees help ensure that the cost of providing a specific service is paid primarily by those who use and benefit from it, rather than relying heavily on the property tax levy. Special Revenue Funds can be supported by several types of revenue, depending on the service. These may include user fees and service charges, intergovernmental revenues, grants, permits and licenses, dedicated surcharges, and other revenues restricted for a specific purpose. This funding structure allows the City to match revenues more closely with the costs of providing individual services. Major revenue sources in the City’s Special Revenue Funds include EMS fees, recycling fees, sanitary sewer maintenance fees, cemetery fees, building permits, fines and forfeitures, and the sanitary sewer surcharge. These revenues help fund the ongoing costs of providing these services, including operations, staffing, equipment, maintenance, and infrastructure. Most user fees will remain unchanged in 2027, including recycling, sanitary sewer maintenance, and the sanitary sewer surcharge. Maintaining stable fees, while continuing to dedicate these revenues to the services they support, helps provide reliable services without placing additional pressure on the property tax levy. City of Racine | Proposed Budget Book 2027 Page 27 OTHER FUNDS HIGHLIGHTS (continued) Debt Service Funds The City currently holds an Aa- bond rating from Standard & Poor’s, reflecting its solid financial operations, strong reserve balances, and a manageable debt plan. To maintain this favorable rating, the city must continue its practice of responsible budgeting while preserving sound reserve levels. Between 2026 and 2028, the City’s overall level of indebtedness is expected to increase significantly, driven primarily by investments in aging infrastructure, construction of a fire station and police station. Despite this increase, the City's outstanding debt remains at reasonable levels and well within its debt capacity limit, ensuring continued fiscal stability and creditworthiness. Development purpose debt is expected to account for approximately $31 million of the City’s outstanding debt as of December 31, 2026. In recent years, the City has used this financing to support development projects such as Hotel Verdant, Belle City Square, and the King Community Center Clinic.These projects can provide significant benefits to Racine by increasing new construction and growing the community’s assessed and equalized property values.No new development purpose debt is anticipated in 2027. Instead, the City’s primary focus will be on addressing the needs of its existing buildings and facilities. City of Racine | Proposed Budget Book 2027 Page 28 OTHER FUNDS HIGHLIGHTS (continued) Debt Service Funds The City’s debt capacity—the amount it can legally borrow—is an important measure of financial flexibility and is tied to the City’s equalized property value. As property values increase, the City’s borrowing capacity also increases. Debt capacity is also an important consideration for credit rating agencies such as S&P Global Ratings. Maintaining available borrowing capacity provides financial flexibility to address future capital needs and unexpected financial pressures while demonstrating prudent debt management. S&P considers a government’s debt burden, financial management, liquidity, and overall ability to manage changing financial conditions when evaluating credit quality. For 2027, the City’s estimated debt limit is $320 million, with approximately 50% of that capacity remaining available at year-end. The reduction in available capacity is primarily due to planned borrowing for the construction of a new fire station. Maintaining approximately half of the City’s borrowing capacity provides an important financial cushion for future needs while allowing the City to continue investing in essential facilities and infrastructure.   City of Racine | Proposed Budget Book 2027 Page 29 OTHER FUNDS HIGHLIGHTS (continued) Capital Projects Funds Capital Projects Funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets. The City has four budgeted capital project funds, with annual costs totaling around $23M. General Capital project fund spending will decrease slightly in 2027, to allow for the construction of Fire Station #1, which will be accounted for in a separate bond fund than those depicted below. There are a few items of interest in the 2027 capital project funds budget. In the General Obligation Bond Fund, the City will be borrowing less than in the prior year as we focus on the construction of Fire Station #1, which will be a $35M special borrowing in the first quarter of 2027. Some additional items of interest in the general obligation bond fund are: Replacement of the Washington Park Pedestrian Bridge ($375K) Funding for a Radio System Upgrade for Public Safety ($1.7M) Lakeview Park Improvements Phase II ($375K) The Equipment Replacement Fund includes the replacement of Police vehicles, and the funding for the Axon body camera program. An Equipment Lease fund was developed in 2023 to account for the expenses associated with leasing vehicles. This is being used primarily for police vehicles. The program is funded by the sale of vehicles and vehicle trade in. The leasing option is readily used by other governments and was useful during COVID when vehicle delivery lead times were at impossible levels. The city has since discontinued leasing vehicles as lead times for purchase have normalized. The Intergovernmental Revenue Sharing Fund shows an increase of 4% and relates primarily to support for the City’s tax incremental districts.   City of Racine | Proposed Budget Book 2027 Page 30 OTHER FUNDS HIGHLIGHTS (continued) Enterprise Funds Enterprise funds are used to account for and report any activity for which a fee is charged to external uses for goods or services and must be used for activities which meet certain debt or cost recovering criteria. The City reports 4 enterprise funds in the annual budget with total expenditures of over $29.0M. Expenses in Enterprise funds decreased about 2.7% from 2026, with only increases in the Parking System reflected. Utility Funds Utility Funds support the operations of the City’s water and wastewater systems. The Utilities are projecting $45.4 million in expenditures for 2027, representing a 14.8% increase over the prior year. A portion of the increase is attributable to the implementation of a new financial accounting system and enhancements to the presentation of financial information. Both utility budgets also include position increases and staffing reorganizations designed to support continued service delivery and meet future operational needs. Utility operations are funded through user fees paid by utility ratepayers.   City of Racine | Proposed Budget Book 2027 Page 31 OTHER FUNDS HIGHLIGHTS (continued) Internal Service Funds Internal Service Funds are used to account for the financing of goods and services provided by one department or agency to other departments or agencies of the City, or to other governmental units, on a cost-reimbursement basis. The City reports 4 internal service funds within the annual budget, the largest being the Insurance Fund. Expenditures in the internal services funds increased by about $2million or 5% for 2027 with most of that increase being attributed to the insurance fund with the incorporation of the Water and Wastewater Utility into the insurance fund for the first time in 2027. Conclusion This budget represents a strategic approach to maintaining essential services, investing in critical infrastructure, and safeguarding the City’s long-term financial health. It reflects our continued commitment to fiscal responsibility, transparency, and sustainability while responding to evolving community needs and state-imposed financial constraints. As we move forward, the City remains focused on balancing effective service delivery with prudent financial management. Meaningful engagement from residents, staff, and elected officials will be essential to achieving these goals. The City continues to face a structural deficit and will need to make difficult choices in future budget cycles to address rising service costs while managing stagnant revenue sources. The detailed budget book, including comprehensive revenue and expenditure account information, is provided in the following pages. Budget deliberations and considerations will include departmental presentations, public input, and feedback from elected officials. The fiscal information contained in this budget is intended to support departmental goals and initiatives, the proposed fee schedule, position authorizations, ordinance modifications, and the 10-year Capital Improvement Plan included within this document. The comprehensive budget document can be found on the City of Racine website at https://cityofracine.org/finance/budget/   City of Racine | Proposed Budget Book 2027 Page 32 SUMMARY OF EXPENDITURES - ALL FUNDS Budgeted and Historical Expenditures by Fund Debt Service Special Revenue FundsCapital Project Funds Enterprise FundsInternal Service FundsUtility Funds General Fund FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) General Fund General Fund $88,278,965 $89,804,746 $95,281,808 $98,172,753 3.0% Total General Fund $88,278,965 $89,804,746 $95,281,808 $98,172,753 3.0% Debt Service Debt Service $20,048,416 $20,758,594 $23,112,264 $22,716,841 -1.7% Total Debt Service $20,048,416 $20,758,594 $23,112,264 $22,716,841 -1.7% Utility Funds Water Utility $21,806,598 $24,858,321 $24,458,000 $26,777,813 9.5% Wastewater Utility $12,906,311 $15,490,392 $15,079,566 $18,609,064 23.4% Total Utility Funds $34,712,909 $40,348,713 $39,537,566 $45,386,877 14.8% Internal Service Funds Equipment Maintenance $4,732,076 $4,668,106 $5,235,318 $5,273,520 0.7% Information Systems $5,648,887 $6,370,716 $7,334,838 $7,195,257 -1.9% Building Complex $3,609,416 $3,711,633 $4,172,927 $4,355,689 4.4% Insurance $20,601,819 $22,418,087 $22,855,659 $24,818,800 8.6% Telephone $346,031 $0 $0 $0 0.0% Total Internal Service Funds $34,938,229 $37,168,542 $39,598,742 $41,643,266 5.2% Special Revenue Funds EMS $3,052,994 $5,728,966 $4,072,000 $4,893,112 20.2% Referendum: Fire $0 $0 $1,500,000 $1,500,000 0.0% Library $4,229,778 $4,574,104 $4,904,057 $4,970,363 1.4% Recycling $2,493,223 $2,846,356 $3,003,345 $3,232,693 7.6% $234.34M$234.34M $234.34M $254.74M$254.74M $254.74M $275.99M$275.99M $275.99M $287.07M$287.07M $287.07M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $100.00M $200.00M $300.00M $400.00M Expenditures by Fund City of Racine | Proposed Budget Book 2027 Page 33 FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Municipal Court $392,456 $460,222 $481,512 $488,644 1.5% Cemetery $686,534 $723,974 $774,973 $776,255 0.2% Inspection & Neighborhood Services $1,150,745 $1,554,224 $1,457,162 $2,425,172 66.4% Sanitary Sewer Maintenance $2,133,711 $5,509,495 $6,737,156 $7,957,000 18.1% Room Tax $444,914 $407,784 $580,200 $732,000 26.2% Total Special Revenue Funds $14,584,356 $21,805,127 $23,510,405 $26,975,239 14.7% Capital Project Funds GO Bond Fund $13,552,697 $14,813,754 $16,887,462 $14,655,009 -13.2% Equipment Replacement Fund $4,353,103 $4,691,010 $3,893,868 $4,056,450 4.2% Intergovernmental Revenue Sharing $212,015 $117,632 $3,742,000 $3,900,000 4.2% Equip Lease $326,187 $598,547 $594,000 $534,000 -10.1% Total Capital Project Funds $18,444,001 $20,220,944 $25,117,330 $23,145,459 -7.9% Enterprise Funds Transit $14,415,311 $14,836,883 $15,556,877 $14,298,280 -8.1% Parking System $1,489,750 $1,636,852 $1,642,403 $2,006,176 22.1% Stormwater Utility $6,492,112 $7,459,864 $11,848,341 $11,966,895 1.0% Civic Centre $732,198 $695,507 $780,000 $762,000 -2.3% Radio Communication Resources $201,027 $0 $0 $0 0.0% Total Enterprise Funds $23,330,398 $24,629,105 $29,827,621 $29,033,351 -2.7% Total Expenditures $234,337,273 $254,735,770 $275,985,736 $287,073,786 4.0% City of Racine | Proposed Budget Book 2027 Page 34 SUMMARY OF REVENUES - ALL FUNDS Budgeted and Historical Revenue by Fund Debt Service Special Revenue FundsEnterprise Funds Capital Project FundsInternal Service FundsUtility Funds General Fund FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) General Fund General Fund Property Taxes $34,260,342 $33,544,662 $33,389,229 $33,528,176 0.4% Other Taxes $420,160 $438,211 $420,000 $420,000 0.0% Intergovernmental Revenues $39,256,028 $40,749,434 $42,370,376 $43,826,370 3.4% Licenses & Permits $2,847,010 $2,362,108 $1,933,500 $991,250 -48.7% Fines & Forfeitures $1,453,755 $1,837,059 $1,322,000 $1,747,000 32.1% Charges for Services $1,911,812 $2,018,324 $1,981,570 $2,030,600 2.5% Intergovernmental Charges for Services $2,023,924 $2,322,750 $2,320,976 $2,455,115 5.8% Miscellaneous Revenues $4,550,970 $4,411,672 $2,358,941 $2,788,237 18.2% Other Financing Sources $4,577,348 $5,128,981 $9,185,216 $10,386,005 13.1% Total General Fund $91,301,349 $92,813,200 $95,281,808 $98,172,753 3.0% Debt Service Debt Service Property Taxes $19,475,474 $20,512,890 $22,881,089 $22,277,106 -2.6% Other Financing Sources $719,925 $1,782,711 $231,175 $439,735 90.2% Total Debt Service $20,195,399 $22,295,601 $23,112,264 $22,716,841 -1.7% Utility Funds Water Utility Intergovernmental Revenues $0 $1,583,393 $0 $0 0.0% $253.25M$253.25M $253.25M $306.06M$306.06M $306.06M $271.34M$271.34M $271.34M $280.40M$280.40M $280.40M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $100.00M $200.00M $300.00M $400.00M Revenues by Fund City of Racine | Proposed Budget Book 2027 Page 35 FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Charges for Services $24,926,629 $25,062,770 $22,727,123 $24,565,100 8.1% Miscellaneous Revenues $1,043,899 $1,746,175 $805,000 $905,000 12.4% Other Financing Sources $0 $7,465,056 $7,948 $0 -100.0% Wastewater Utility Charges for Services $14,852,177 $14,217,392 $15,031,000 $15,941,000 6.1% Miscellaneous Revenues $2,670,370 $3,338,047 $2,353,134 $3,020,000 28.3% Other Financing Sources $0 $2,027,688 $0 $0 0.0% Total Utility Funds $43,493,075 $55,440,522 $40,924,205 $44,431,100 8.6% Internal Service Funds Equipment Maintenance Intergovernmental Revenues $17,504 $23,117 $27,000 $19,000 -29.6% Charges for Services $202,259 $186,217 $242,318 $127,000 -47.6% Intergovernmental Charges for Services $4,636,734 $4,183,261 $4,916,500 $5,095,020 3.6% Miscellaneous Revenues $14,304 $5,800 $500 $500 0.0% Information Systems Charges for Services $38,750 $54,607 $38,000 $38,000 0.0% Intergovernmental Charges for Services $3,464,937 $4,003,815 $4,174,770 $4,205,057 0.7% Miscellaneous Revenues $897 $4,633 $0 $0 0.0% Other Financing Sources $2,138,521 $2,251,696 $1,897,068 $1,652,200 -12.9% Building Complex Charges for Services $212,455 $221,062 $220,159 $180,689 -17.9% Intergovernmental Charges for Services $3,436,077 $3,573,579 $3,950,568 $4,135,000 4.7% Miscellaneous Revenues $82,426 -$77,164 $1,000 $1,000 0.0% Other Financing Sources $0 $0 $0 $39,000 Insurance Intergovernmental Charges for Services $17,843,414 $19,449,259 $19,500,000 $21,000,000 7.7% Miscellaneous Revenues $2,476,201 $3,371,153 $2,272,349 $2,438,800 7.3% Other Financing Sources $0 $0 $1,083,310 $1,380,000 27.4% Telephone Charges for Services $16,257 $0 $0 $0 0.0% Intergovernmental Charges for Services $122,897 $0 $0 $0 0.0% Total Internal Service Funds $34,703,633 $37,251,036 $38,323,542 $40,311,266 5.2% Special Revenue Funds EMS Charges for Services $3,893,699 $5,557,721 $4,057,000 $4,888,112 20.5% Miscellaneous Revenues $0 $32,475 $15,000 $5,000 -66.7% Referendum: Fire Property Taxes $0 $0 $1,500,000 $1,500,000 0.0% Library Property Taxes $2,257,317 $2,257,317 $2,674,237 $2,700,000 1.0% City of Racine | Proposed Budget Book 2027 Page 36 FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Other Taxes $2 $3 $0 $0 0.0% Intergovernmental Revenues $2,126,211 $2,172,079 $2,065,720 $2,174,987 5.3% Charges for Services $43,955 $21,489 $13,000 $13,000 0.0% Miscellaneous Revenues $113,435 $92,290 $76,100 $43,363 -43.0% Other Financing Sources $150,000 $200,000 $75,000 $39,013 -48.0% Recycling Intergovernmental Revenues $314,665 $314,403 $315,000 $315,000 0.0% Charges for Services $2,326,118 $2,539,248 $2,643,345 $2,642,693 0.0% Miscellaneous Revenues $99,497 $88,336 $45,000 $15,000 -66.7% Other Financing Sources $0 $0 $0 $260,000 Municipal Court Property Taxes $228,580 $286,341 $301,512 $328,569 9.0% Fines & Forfeitures $157,641 $184,692 $180,000 $160,075 -11.1% Miscellaneous Revenues $8,041 $6,682 $0 $0 0.0% Cemetery Property Taxes $164,313 $0 $64,973 $226,255 248.2% Charges for Services $383,056 $515,857 $710,000 $550,000 -22.5% Miscellaneous Revenues $20,467 $7,119 $0 $0 0.0% Inspection & Neighborhood Services Property Taxes $168,450 $220,680 $162,049 $0 -100.0% Other Taxes $76 $136 $0 $0 0.0% Licenses & Permits $197,400 $448,157 $305,000 $1,304,721 327.8% Charges for Services $234,971 $348,321 $305,000 $405,000 32.8% Miscellaneous Revenues $25,211 $10,460 $0 $0 0.0% Other Financing Sources $396,713 $657,498 $685,113 $715,451 4.4% Sanitary Sewer Maintenance Charges for Services $2,609,035 $6,419,634 $6,720,100 $6,542,000 -2.7% Miscellaneous Revenues $152,816 $139,846 $17,056 $0 -100.0% Other Financing Sources $0 $7,437,499 $0 $1,415,000 Room Tax Other Taxes $779,861 $659,661 $483,200 $710,000 46.9% Miscellaneous Revenues $62,662 $64,988 $22,000 $22,000 0.0% Other Financing Sources $0 $0 $75,000 $0 -100.0% Total Special Revenue Funds $16,914,193 $30,682,932 $23,510,405 $26,975,239 14.7% Capital Project Funds GO Bond Fund Intergovernmental Revenues $397,725 $75,000 $0 $0 0.0% Charges for Services $25 $0 $0 $0 0.0% Miscellaneous Revenues $428,425 $828,203 $81,000 $53,000 -34.6% Other Financing Sources $13,015,846 $32,231,834 $16,806,462 $14,602,009 -13.1% City of Racine | Proposed Budget Book 2027 Page 37 FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Equipment Replacement Fund Miscellaneous Revenues $69,894 $30,742 $0 $44,000 Other Financing Sources $4,195,000 $4,115,000 $3,893,868 $4,012,450 3.0% Intergovernmental Revenue Sharing Intergovernmental Revenues $2,465,429 $2,650,854 $3,442,000 $3,700,000 7.5% Miscellaneous Revenues $764,685 $697,032 $300,000 $200,000 -33.3% Equip Lease Miscellaneous Revenues $362,369 $340,406 $230,000 $300,000 30.4% Other Financing Sources $0 $0 $364,000 $234,000 -35.7% Total Capital Project Funds $21,699,397 $40,969,071 $25,117,330 $23,145,459 -7.9% Enterprise Funds Transit Property Taxes $1,295,000 $1,400,000 $1,600,000 $1,700,000 6.3% Intergovernmental Revenues $9,454,928 $10,598,322 $7,247,777 $7,102,280 -2.0% Charges for Services $1,321,563 $1,259,456 $1,515,000 $1,270,000 -16.2% Intergovernmental Charges for Services $1,083,670 $1,199,409 $1,237,000 $1,315,000 6.3% Miscellaneous Revenues $81,193 $71,108 $160,000 $165,000 3.1% Other Financing Sources $89,923 $424,809 $1,390,100 $750,000 -46.0% Parking System Other Taxes $48 $53 $50 $50 0.0% Fines & Forfeitures $434 $0 $90,000 $99,126 10.1% Charges for Services $1,133,615 $1,206,656 $1,042,353 $1,407,000 35.0% Miscellaneous Revenues $4,280 $6,649 $0 $0 0.0% Stormwater Utility Intergovernmental Revenues $0 $425,333 $0 $0 0.0% Charges for Services $9,545,037 $9,378,812 $10,007,621 $10,052,221 0.4% Intergovernmental Charges for Services $3,070 $2,671 $0 $0 0.0% Miscellaneous Revenues $207,647 $226,493 $295,720 $319,674 8.1% Civic Centre Property Taxes $299,000 $299,000 $350,000 $412,000 17.7% Miscellaneous Revenues $119,698 $0 $0 $0 0.0% Other Financing Sources $200,000 $107,000 $130,000 $50,000 -61.5% Radio Communication Resources Intergovernmental Charges for Services $36,569 $0 $0 $0 0.0% Miscellaneous Revenues $65,085 $0 $0 $0 0.0% Total Enterprise Funds $24,940,760 $26,605,772 $25,065,621 $24,642,351 -1.7% Total Revenues $253,247,806 $306,058,134 $271,335,175 $280,395,009 3.3% City of Racine | Proposed Budget Book 2027 Page 38 Expenditures by Appropriation Unit-All Funds Historical Expenditures by Appropriation Unit Other Financing UsesInterdepartmental ExpensesCapital Outlay Debt Service Operating ExpendituresSalary & Fringes Category FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $98,024,836 $108,423,390 $115,753,371 $123,231,553 6.5% Operating Expenditures $84,589,176 $88,625,602 $91,835,868 $98,306,427 7.0% Interdepartmental Expenses $12,422,464 $12,859,573 $14,167,015 $14,635,790 3.3% Capital Outlay $17,600,688 $20,292,536 $27,687,518 $24,707,600 -10.8% Debt Service $20,272,675 $24,534,669 $26,541,964 $26,192,416 -1.3% Other Financing Uses $1,427,434 $0 $0 $0 0.0% Total Expenditures $234,337,273 $254,735,770 $275,985,736 $287,073,786 4.0% $234.34M$234.34M$234.34M $254.74M$254.74M $254.74M $275.99M$275.99M $275.99M $287.07M$287.07M $287.07M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $100.00M $200.00M $300.00M $400.00M Expenditures by Appropriation Unit-All Funds City of Racine | Proposed Budget Book 2027 Page 39 REVENUES BY SOURCE 2027 Budgeted Revenues by Source - All Funds FY27 Revenues by Revenue Source Charges for Services $70,652,415 25.2% Property Taxes $62,672,106 22.4% Intergovernmental Revenues$57,137,637 20.4% Intergovernmental Charges for Services $38,205,192 13.6% Other Financing Sources $35,974,863 12.8% Miscellaneous Revenues $10,320,574 3.7% Licenses & Permits $2,295,971 0.8% Fines & Forfeitures $2,006,201 0.7% Other Taxes $1,130,050 0.4% FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Property Taxes $58,148,476 $58,520,890 $62,923,089 $62,672,106 -0.4% Other Taxes $1,200,147 $1,098,064 $903,250 $1,130,050 25.1% Intergovernmental Revenues $54,032,490 $58,591,935 $55,467,873 $57,137,637 3.0% Licenses & Permits $3,044,410 $2,810,265 $2,238,500 $2,295,971 2.6% Fines & Forfeitures $1,611,830 $2,021,751 $1,592,000 $2,006,201 26.0% Charges for Services $63,651,413 $69,007,566 $67,253,589 $70,652,415 5.1% Intergovernmental Charges for Services $32,651,292 $34,734,745 $36,099,814 $38,205,192 5.8% Miscellaneous Revenues $13,424,473 $15,443,146 $9,032,800 $10,320,574 14.3% Other Financing Sources $25,483,276 $63,829,772 $35,824,260 $35,974,863 0.4% Total Revenues $253,247,806 $306,058,134 $271,335,175 $280,395,009 3.3% $71M$71M$71M $63M$63M$63M $57M$57M$57M $38M$38M$38M $36M$36M$36M $10M$10M$10M $2M$2M$2M $2M$2M$2M $1M$1M$1M 0 $20M $40M $60M $80M Revenues by Revenue Source City of Racine | Proposed Budget Book 2027 Page 40 SUMMARY OF TAX LEVY BY FUND Tax Levy Allocation By Fund Cemetery Inspection & Neighborhood ServicesMunicipal Court Civic Centre Referendum: Fire Transit Library Debt Service General Fund FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) General Fund $34,260,342 $33,544,662 $33,389,229 $33,528,176 0.4% Referendum: Fire $0 $0 $1,500,000 $1,500,000 0.0% Debt Service $19,475,474 $20,512,890 $22,881,089 $22,277,106 -2.6% Transit $1,295,000 $1,400,000 $1,600,000 $1,700,000 6.3% Civic Centre $299,000 $299,000 $350,000 $412,000 17.7% Library $2,257,317 $2,257,317 $2,674,237 $2,700,000 1.0% Municipal Court $228,580 $286,341 $301,512 $328,569 9.0% Cemetery $164,313 $0 $64,973 $226,255 248.2% Inspection & Neighborhood Services $168,450 $220,680 $162,049 $0 -100.0% Total Revenues $58,148,476 $58,520,890 $62,923,089 $62,672,106 -0.4% $58.15M$58.15M$58.15M $58.52M$58.52M $58.52M $62.92M$62.92M $62.92M $62.67M$62.67M $62.67M FY2024 FY2025 FY2026 FY2027 0 $25.00M $50.00M $75.00M Property Tax Levy by Fund City of Racine | Proposed Budget Book 2027 Page 41 GENERAL FUND The General Fund is the City's largest operating fund, and it includes essential services such as Public Health, Public Safety, Public Works, Community Development, Parks, Recreational, & Cultural Services, and General Government (Finance, Mayor, City Administration, Attorney's Office, Human Resources, Non-departmental). EXPENDITURES - GENERAL FUND Budgeted and Historical Expenditures by Department Community Safety Administration DepartmentHuman Resources Finance Department Attorney's Office Customer Service City Development Non Departmental Health Parks, Recreation, Cultural ServicesPublic Works Fire Department Police Department FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Human Resources $1,121,877 $1,230,855 $1,684,467 $1,442,790 -14.3% Attorney's Office $1,782,360 $1,780,315 $2,034,047 $1,994,418 -1.9% Finance Department $1,739,756 $1,802,398 $1,907,573 $2,057,597 7.9% Customer Service $2,001,321 $2,133,677 $2,856,286 $2,890,850 1.2% Public Works $11,219,895 $12,314,509 $13,591,175 $13,438,742 -1.1% Parks, Recreation, Cultural Services $7,790,596 $8,304,795 $9,079,289 $9,401,681 3.6% City Development $2,830,699 $3,345,646 $3,517,111 $2,290,591 -34.9% Health $3,241,694 $3,359,875 $3,437,347 $3,579,024 4.1% Administration Department $1,153,563 $1,085,076 $1,224,335 $1,222,554 -0.1% Fire Department $16,055,492 $16,357,357 $16,681,572 $18,374,478 10.1% Police Department $32,401,718 $36,417,641 $36,916,294 $39,214,364 6.2% Non Departmental $6,939,994 $1,672,601 $1,971,912 $1,840,312 -6.7% Community Safety $0 $0 $380,400 $425,352 11.8% Total Expenditures $88,278,965 $89,804,746 $95,281,808 $98,172,753 3.0% $88.28M$88.28M$88.28M $89.80M$89.80M $89.80M $95.28M$95.28M $95.28M $98.17M$98.17M $98.17M FY2024 FY2025 FY2026 FY2027 0 $50.00M $100.00M $150.00M General Fund Expenditures Summary City of Racine | Proposed Budget Book 2027 Page 42 REVENUES - GENERAL FUND Historical and Budgeted Revenues General Fund FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Actual vs. FY 2027 Proposed (% Change) General Fund Property Taxes $34,260,342 $33,544,662 $33,389,229 $33,528,176 0.4% Other Taxes $420,160 $438,211 $420,000 $420,000 99.4% Intergovernmental Revenues $39,256,028 $40,749,434 $42,370,376 $43,826,370 914.2% Licenses & Permits $2,847,010 $2,362,108 $1,933,500 $991,250 -23.6% Fines & Forfeitures $1,453,755 $1,837,059 $1,322,000 $1,747,000 46.6% Charges for Services $1,911,812 $2,018,324 $1,981,570 $2,030,600 43.7% Intergovernmental Charges for Services $2,023,924 $2,322,750 $2,320,976 $2,455,115 141.1% Miscellaneous Revenues $4,550,970 $4,411,672 $2,358,941 $2,788,237 78.0% Other Financing Sources $4,577,348 $5,128,981 $9,185,216 $10,386,005 141.2% Total $91,301,349 $92,813,200 $95,281,808 $98,172,753 101.5% $91.30M$91.30M$91.30M $92.81M$92.81M $92.81M $95.28M$95.28M $95.28M $98.17M$98.17M $98.17M FY2024 FY2025 FY2026 FY2027 0 $50.00M $100.00M $150.00M General Fund Revenues Summary City of Racine | Proposed Budget Book 2027 Page 43 GENERAL FUND REVENUE DETAIL FY27 Revenues by Revenue Source Intergovernmental Revenues$43,826,370 44.6% Property Taxes $33,528,176 34.2% Other Financing Sources $10,386,005 10.6% Miscellaneous Revenues $2,788,237 2.8% Intergovernmental Charges for Services $2,455,115 2.5% Charges for Services $2,030,600 2.1% Fines & Forfeitures $1,747,000 1.8% Licenses & Permits $991,250 1.0% Other Taxes $420,000 0.4% ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Property Taxes Property Taxes 11202-41110 $34,260,342 $33,544,662 $33,389,229 $33,528,176 0.4% Total Property Taxes $34,260,342 $33,544,662 $33,389,229 $33,528,176 0.4% Other Taxes Interest and Penalty-Taxes 11104-41800 $209,965 $218,045 $220,000 $220,000 0.0% Sales Tax Discount 11202-41222 $161 $194 $0 $0 0.0% PILOT-Other 11202-41320 $210,035 $219,972 $200,000 $200,000 0.0% Total Other Taxes $420,160 $438,211 $420,000 $420,000 0.0% Intergovernmental Revenues State Shared Revenue 11202-43410 $32,951,253 $33,597,368 $35,165,205 $36,700,000 4.4% Exempt Computer Aids 11202-43430 $1,079,294 $1,079,294 $1,100,000 $1,100,000 0.0% Personal Property Aid 11202-43440 $466,499 $1,396,370 $1,396,371 $1,396,370 0.0% Payment Muni Services 11202-43610 $9,282 $27,535 $27,800 $35,000 25.9% Fire Dues 13001-43420 $209,137 $239,038 $230,000 $245,000 6.5% Payment Muni Services 13001-43610 $58,000 $58,000 $58,000 $58,000 0.0% Federal Grant-PD 13101-43211 $18,922 $22,537 $30,000 $30,000 0.0% Federal Grant-PD SIU 13101-43211-31001 $213,231 $256,237 $200,000 $200,000 0.0% $44M$44M$44M $34M$34M$34M $10M$10M$10M $3M$3M$3M $2M$2M$2M $2M$2M$2M $2M$2M$2M $1M$1M$1M $0M$0M$0M 0 $10M $20M $30M $40M $50M General Fund Detail Revenue City of Racine | Proposed Budget Book 2027 Page 44 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Federal Grant-PD 13101-43211-31065 $174,818 $0 $0 $0 0.0% State Reimbursement-PD 13101-43521 $33,840 $44,160 $35,000 $35,000 0.0% General Transp Aids 14010-43531 $3,664,468 $3,610,687 $3,750,000 $3,650,000 -2.7% State-Other Highway 14010-43533 $377,285 $418,209 $378,000 $377,000 -0.3% Total Intergovernmental Revenues $39,256,028 $40,749,434 $42,370,376 $43,826,370 3.4% Licenses & Permits Liquor/Tavern License 11101-44100 $375 $150 $0 $0 0.0% Business License-Other 11101-44110 $790 $0 $0 $0 0.0% Liquor/Tavern License 11104-44100 $120,540 $171,905 $110,000 $170,000 54.5% Business License-Other 11104-44110 $59,235 $58,595 $55,000 $60,000 9.1% Property Registration 11104-44930 $23,848 $0 $0 $0 0.0% Cable Franchise 11202-44900 $505,212 $416,347 $460,000 $384,000 -16.5% Business License-Other 120-44110 $230,745 $224,948 $232,000 $232,000 0.0% Weights and Measures 120-44140 -$985 $10,670 $14,000 $14,250 1.8% Animal Licenses 120-44200 $44,783 $45,567 $40,000 $40,000 0.0% Fire Permits-Other 13001-44330 $47,816 $80,198 $25,000 $25,000 0.0% Sidewalk/Street Permits 14002-44320 $118,022 $100,390 $80,000 $50,000 -37.5% Permits-Other 14013-44330 $300 $500 $0 $0 0.0% Other Permits-Area Priveledge 14013-44920 $33,432 $0 $16,000 $16,000 0.0% Building Permits 16003-44300 $1,661,898 $1,252,839 $900,000 $0 -100.0% Zoning Permits 16003-44400 $1,000 $0 $1,500 $0 -100.0% Total Licenses & Permits $2,847,010 $2,362,108 $1,933,500 $991,250 -48.7% Fines & Forfeitures Muni Court Fines 13101-45110 $327,435 $408,010 $300,000 $325,000 8.3% County Court Fines 13101-45120 $628 $369 $2,000 $2,000 0.0% Parking Fines 13101-45130 $1,124,558 $1,368,836 $1,000,000 $1,400,000 40.0% Swst- Judgments/Damages- DPW 14006-45222 $0 $58 $0 $0 0.0% Judgments/Damages- DPW 14013-45222 $1,134 $59,788 $20,000 $20,000 0.0% Total Fines & Forfeitures $1,453,755 $1,837,059 $1,322,000 $1,747,000 32.1% Charges for Services Atty/Court Costs 11004-46110 $2,609 $7,049 $2,500 $2,500 0.0% Atty Miscellaneous Fees 11004-46120 $2,724 $4,962 $3,000 $4,000 33.3% Licensing Fees 11101-46100 $0 $30 $0 $0 0.0% Fin Miscellaneous Fees 11101-46120 $40,084 $24,853 $18,000 $18,500 2.8% Miscellaneous Fees 11102-46120 $0 $689 $0 $0 0.0% Licensing Fees 11104-46100 $15,226 $22,529 $18,000 $15,000 -16.7% Fin Miscellaneous Fees 11104-46120 $13,706 $0 $5,000 $5,000 0.0% Tax Search Fee 11104-46160 $64,279 $63,140 $50,000 $50,000 0.0% Property Rentals 11202-46140 $13,174 $13,570 $13,000 $14,000 7.7% Health Services Charges 120-46590 $62,480 $80,418 $114,000 $114,000 0.0% Fire Inspection Fees 13001-46220 $651,085 $643,465 $630,000 $660,000 4.8% Ambulance TRIP 13001-46231 $0 $0 $100 $0 -100.0% Charges-PD 13101-46210 $11,397 $20,475 $20,000 $20,000 0.0% City of Racine | Proposed Budget Book 2027 Page 45 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Towing Fees 13101-46290 $142,496 $201,716 $125,000 $250,000 100.0% Charges-PD 13105-46210 $1,650 $1,166 $1,050 $0 -100.0% Plan/Street Fees 14001-46130 $697 $138 $300 $800 166.7% Property Rentals 14001-46140 $3,387 $545 $650 $700 7.7% Special Event Fees 14001-46150 $6,375 $7,700 $7,000 $6,500 -7.1% Miscellaneous Fees 14002-46120 $10 $0 $0 $0 0.0% Engineering Design Charges 14002-46311 $68,426 $56,745 $65,000 $50,000 -23.1% Solid Waste Disposal Fee 14006-46431 $392 $790 $0 $0 0.0% Highway/Street Charges 14010-46310 $425,000 $425,000 $425,000 $425,000 0.0% Community Center Revenues 15002-46743 $11,163 $16,483 $11,000 $17,000 54.5% Charges-Parks 15003-46720 $30,370 $30,974 $38,000 $38,000 0.0% Park and Rec Rental 15003-46753 $78,200 $75,807 $82,970 $85,000 2.4% Youth Activities 15004-46750 $52,649 $64,581 $50,000 $60,000 20.0% Adult Activities 15004-46751 $109,533 $101,375 $95,000 $100,000 5.3% Park and Rec Rental 15004-46753 $22,065 $44,532 $20,000 $25,000 25.0% Boat Launch Charges 15004-46755 $16,656 $14,059 $23,500 $23,500 0.0% Rec-Contract Concessions 15004-46756 $38,784 $26,800 $35,000 $26,100 -25.4% CD-Misc. Fees 16001-46843 $21,328 $27,000 $20,000 $20,000 0.0% Razing & Removing 16003-46900 $0 $34,378 $100,000 $0 -100.0% CD-Misc. Fees 16004-46843 $5,868 $7,355 $8,500 $0 -100.0% Total Charges for Services $1,911,812 $2,018,324 $1,981,570 $2,030,600 2.5% Intergovernmental Charges for Services Other Services to Local Govmt 11202-47390 $150,000 $150,000 $150,000 $150,000 0.0% Storm Water Services 11202-47400 $15,000 $20,000 $50,000 $100,000 100.0% Transit Services 11202-47401 $150,000 $165,000 $170,000 $170,000 0.0% Parking System Services 11202-47402 $17,000 $137,000 $23,000 $25,000 8.7% Radio Communication Services 11202-47403 $2,500 $2,500 $0 $0 0.0% Water/Wastewater Services 11202-47404 $204,384 $214,600 $210,000 $250,000 19.0% Intergov Charges-Fire 13001-47323 $48,819 $49,795 $49,800 $49,500 -0.6% Bridge Washing 13001-47406 $6,500 $6,500 $9,000 $9,000 0.0% City Department Services 13001-47491 $0 $36,432 $27,500 $25,000 -9.1% Intergov Charges-PD 13101-47321- 30015 $49,385 $0 $0 $0 0.0% Intergov Charges-PD- Unified 13101-47321-31041 $81,836 $58,900 $80,000 $80,000 0.0% Storm Water Services 14006-47400 $434,000 $480,000 $489,752 $496,615 1.4% Interdep Equipment Rental 14006-47405 $480,000 $550,000 $550,000 $550,000 0.0% Parking System Services 14010-47402 $0 $0 $120,000 $120,000 0.0% Interdep Equipment Rental 14010-47405 $294,000 $352,779 $361,924 $400,000 10.5% Intergov Charges-Streets 14012-47331 $90,501 $99,245 $30,000 $30,000 0.0% Total Intergovernmental Charges for Services $2,023,924 $2,322,750 $2,320,976 $2,455,115 5.8% City of Racine | Proposed Budget Book 2027 Page 46 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Miscellaneous Revenues Miscellaneous Revenue 11002-48900 $0 $5 $0 $0 0.0% Miscellaneous Revenue 11101-48900 $86,318 $78,582 $85,000 $82,500 -2.9% Loss Recoveries 11201-48420 $1,600 $22,268 $0 $0 0.0% Interest Income 11202-48100 $4,370,680 $3,988,056 $2,138,714 $2,191,737 2.5% Insurance recoveries 11202-48400 $0 $107,553 $0 $0 0.0% Employee Contributions 11202-48510 $113 $272 $0 $0 0.0% Miscellaneous Revenue 11202-48900 $64,703 $126,721 $62,000 $62,000 0.0% Cash Over/Short 11202-48910 $0 $22 $0 $0 0.0% Miscellaneous Revenue 120-48900 $0 $1,331 $0 $0 0.0% Miscellaneous Revenue 13001-48900 $0 $0 $500 $500 0.0% Part Sales 13001-48920 $0 $43,940 $25,000 $22,000 -12.0% Loss Recoveries 13101-48420 $0 $0 $4,000 $4,000 0.0% Donations/Contributions 13101-48500 $2,500 $7,500 $0 $0 0.0% Miscellaneous Revenue 13101-48900 $677 $4,319 $300 $500 66.7% Over/Short 13101-48910 $0 $113 $0 $0 0.0% Miscellaneous Revenue 14001-48900 $325 $700 $0 $0 0.0% Rent 14006-48200 $15,000 $24,000 $38,427 $41,000 6.7% Sale of Property-Solid Waste 14006-48305 $8,270 $5,623 $5,000 $15,000 200.0% Insurance Recovery- Streets 14010-48430 $784 $300 $0 $0 0.0% Miscellaneous Revenue 15001-48900 $0 $367 $0 $0 0.0% Donations/Contributions 1500216-48500- 60042 $0 $0 $0 $369,000 Total Miscellaneous Revenues $4,550,970 $4,411,672 $2,358,941 $2,788,237 18.2% Other Financing Sources PILOT-Water 11202-41310 $3,002,119 $3,506,380 $3,000,000 $3,600,000 20.0% Water Revenues 11202-49201 $317,700 $330,000 $330,000 $230,000 -30.3% Wastewater Revenue 11202-49202 $1,081,031 $1,078,726 $1,070,668 $1,070,000 -0.1% Fund Balance Applied 11202-49300 $0 $0 $3,525,000 $3,635,000 3.1% Wage Provision Reserve Applied 11202-49330 $0 $0 $1,000,000 $1,500,000 50.0% Transfer from Special Revenue 16004-49220 $152,577 $181,199 $236,678 $295,905 25.0% Transfer from Special Revenue 16005-49220 $23,920 $32,676 $22,870 $55,100 140.9% Total Other Financing Sources $4,577,348 $5,128,981 $9,185,216 $10,386,005 13.1% Total Revenues $91,301,349 $92,813,200 $95,281,808 $98,172,753 3.0% City of Racine | Proposed Budget Book 2027 Page 47 CITY ADMINISTRATION James Sullivan City Administrator MISSION STATEMENT City Administration is dedicated to making Racine the Community of Choice in Wisconsin by focusing on equity, sustainability, and Smart City innovation. These efforts work together to improve the quality of life for all of our residents. FUNCTION The City Administration budget includes both the Mayor's Office and the Common Council. Administration works internally with City departments as well as external stakeholders to set strategic goals and prioritize initiatives that align with the mission of making Racine a more sustainable, smart, equitable, and inclusive community. 2027 CITY ADMINISTATION GOALS Goal Statement #1 State Shared Revenue – Fighting for a Stronger Racine Racine will continue to advocate to adjust the State's Shared Revenue formula to prioritize cities like Racine. The City will work with state legislators, municipal partners, and other community leaders to advocate for a fair and sustainable funding structure that recognizes the services cities provide and the challenges they face. By strengthening Racine’s voice at the state level and demonstrating the importance of reliable shared revenue, we will work to secure the resources necessary to maintain essential services, invest in our neighborhoods, and build a stronger financial future for Racine. Goal Statement #2 MLK Community Center – A New Home for Opportunity and Community Racine will successfully open the new Martin Luther King Community Center as a welcoming hub where residents can connect, access services, and build opportunity. The Mayor’s Office will strengthen coordination among public health, the school district, community organizations, and the Center to provide integrated programs and services for residents of all ages. Shared data collection and analysis will help measure outcomes, identify gaps, and ensure the Center is meeting its goals and delivering meaningful impact for the community. Goal Statement #3 Fire Station 1 – Investing in Those Who Protect Racine Racine will break ground on a new Fire Station 1, making a significant investment in the safety of our residents and the men and women who protect our community every day. The Mayor’s Office will work with the Racine Fire Department, City departments, the Common Council, and project partners to move the project forward while maintaining responsible financial oversight and ensuring the facility meets the long-term needs of the department. A new Fire Station 1 will provide our firefighters with a modern, safe, and functional facility while strengthening our ability to respond to emergencies throughout Racine. City of Racine | Proposed Budget Book 2027 Page 48 Goal Statement #4 Racine Police Department Station – Building for the Future of Public Safety Racine will complete the location and design planning for a new Racine Police Department station, positioning the project to begin construction in 2028. The Mayor’s Office will work with the Racine Police Department, City departments, the Common Council, and the community to identify the right location and develop a facility that supports modern policing and the long-term needs of our public safety operations. This planning will ensure Racine is making a thoughtful and responsible investment in public safety while providing our officers with a facility that allows them to effectively serve and protect our community for years to come. City of Racine | Proposed Budget Book 2027 Page 49 EXPENDITURE SUMMARY - CITY ADMINISTRATION Budgeted and Historical Expenditures by Appropriation Unit Operating ExpendituresInterdepartmental ExpensesSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $792,172 $660,221 $669,475 $681,806 1.8% Operating Expenditures $70,208 $120,654 $209,408 $196,592 -6.1% Interdepartmental Expenses $291,183 $304,202 $345,452 $344,156 -0.4% Total Expenditures $1,153,563 $1,085,076 $1,224,335 $1,222,554 -0.1% $1.15M$1.15M$1.15M $1.09M$1.09M $1.09M $1.22M$1.22M $1.22M $1.22M$1.22M $1.22M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $0.50M $1.00M $1.50M Expenditure Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 50 DETAIL EXPENDITURES - CITY ADMINISTRATION ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Administration Department Salary & Fringes Cncl-Part Time Salaries 11001-50200 $104,984 $102,865 $103,500 $103,500 0.0% Cncl-Overtime 11001-50300 $0 $667 $15,000 $15,000 0.0% Cncl-FICA 11001-51010 $8,031 $7,920 $7,920 $7,920 0.0% Cncl-WRS 11001-51100 $1,620 $852 $497 $0 -100.0% Cncl-Mileage 11001-51810 $131 $592 $0 $0 0.0% Admn-Salaries 11002-50100 $450,921 $339,248 $336,773 $347,693 3.2% Admn-Part Time Salaries 11002-50200 $20,012 $45,162 $38,197 $41,358 8.3% Admn-Overtime 11002-50300 $149 $0 $0 $0 0.0% Residency 11002-50400 $3,350 $3,014 $3,401 $10,032 195.0% Admn-FICA 11002-51010 $35,057 $29,560 $29,335 $30,868 5.2% Admn-WRS 11002-51100 $30,684 $23,221 $24,452 $25,935 6.1% Admn-Health Care 11002-51200 $128,761 $101,274 $104,400 $93,600 -10.3% Admn-Mileage 11002-51810 $8,471 $5,847 $6,000 $5,900 -1.7% Total Salary & Fringes $792,172 $660,221 $669,475 $681,806 1.8% Operating Expenditures Cncl-Contracted Services 11001-52200 $6,684 $15,577 $65,000 $69,000 6.2% Cncl-Advertising 11001-52315 $6,827 $15,876 $30,000 $24,000 -20.0% Cncl-Office Supplies 11001-53100 $1,540 $1,090 $20,000 $10,000 -50.0% Cncl-Work Supplies 11001-53200 $3,246 $2,508 $0 $0 0.0% Cncl-Meeting Expenses 11001-53275 $0 $0 $3,000 $3,000 0.0% External Communication Service 11001-53360 $0 $0 $5,500 $5,600 1.8% Cncl- Educ/Training/Conferences 11001-53800 $1,420 $2,150 $5,000 $5,000 0.0% Cncl-Travel 11001-53810 $5,800 $3,784 $6,000 $5,000 -16.7% Admn-Professional Services 11002-52100 $0 $1,759 $1,000 $0 -100.0% Admn-Contracted Services 11002-52200 $1,221 $132 $0 $0 0.0% Admn-Special Programs/Events 11002-52350 $5,639 $3,343 $5,000 $5,000 0.0% Admn-Office Supplies 11002-53100 $2,072 $4,907 $4,000 $4,000 0.0% Admn-Postage & Shipping 11002-53110 $157 $688 $800 $1,200 50.0% Admn-Publications & Subscrip 11002-53115 $1,260 $3,183 $2,500 $2,820 12.8% Admn-Copying & Printing 11002-53160 $2,953 $3,397 $3,400 $3,500 2.9% Admn-Work Supplies 11002-53200 $1,431 $4,489 $2,500 $2,500 0.0% Admn-Memberships 11002-53265 $11,903 $26,494 $27,896 $29,225 4.8% Admn-Meeting Expenses 11002-53275 $3,551 $5,297 $5,000 $6,000 20.0% Admn-External Comm Services 11002-53360 $4,337 $4,767 $1,962 $4,272 117.7% City Administration Expenditures City of Racine | Proposed Budget Book 2027 Page 51 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Admn- Educ/Training/Conferences 11002-53800 $1,021 $7,232 $5,850 $6,475 10.7% Admn-Travel 11002-53810 $9,144 $13,981 $15,000 $10,000 -33.3% Total Operating Expenditures $70,208 $120,654 $209,408 $196,592 -6.1% Interdepartmental Expenses Cncl-I/S Building Occupancy 11001-55100 $116,491 $121,037 $135,637 $141,708 4.5% Cncl-I/S City Telephone System 11001-55200 $301 $0 $0 $0 0.0% Cncl-I/S Information Systems 11001-55400 $70,676 $69,055 $78,070 $75,988 -2.7% Admn-I/S Building Occupancy 11002-55100 $18,152 $28,634 $38,429 $33,524 -12.8% Admn-I/S City Telephone System 11002-55200 $1,506 $0 $0 $0 0.0% Admn-I/S Information Systems 11002-55400 $84,057 $85,476 $93,316 $92,936 -0.4% Total Interdepartmental Expenses $291,183 $304,202 $345,452 $344,156 -0.4% Total Expenditures $1,153,563 $1,085,076 $1,224,335 $1,222,554 -0.1% City of Racine | Proposed Budget Book 2027 Page 52 HUMAN RESOURCES La'Neka Horton Human Resources Director MISSION STATEMENT To champion a thriving, diverse, and high-performing workforce for the City of Racine. Through strategic partnership and exceptional service, we empower our employees, support our retirees, and cultivate an inclusive culture that positions Racine as a premier employer of choice. FUNCTION The Human Resources Department oversees personnel operations policy administration, and employee relations for the City of Racine. Serving current employees, retirees, and applicants, our staff delivers essential services through a variety of core programs and activities, including: * Recruiting and Hiring * Employee Compensation and Benefits * Equal Employment Opportunity * Labor Relations/Employee Relations * Diversity, Equity and Inclusion * Training and Development * Safety and Employee Services SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED 1. Achieved goal to increase residency -Exceeded by 30% 2. Established a successful partnership with City of Racine Departments and Gateway Technical College to launch a CDL Training program. 3. Relaunched and enhanced the Fire Cadet Program with a focus addressing systemic barriers for underrepresented groups-including successfully obtaining EMT, Paramedic, Fire 1 and CPAT certifications. 4. Established a Recruiter position and implemented a comprehensive strategic recruitment plan. 5. Expanded innovative and strategic recruitment methods to strengthen local talent pipelines. 6. Implemented a bi-annual online evaluation process. 7. TPA change implemented; from United Healthcare to Centivo. 8. Employee Health & Wellness Center Utilization increased by 36.13 YTD 2027 STRATEGIC INITIATIVES 1. Update the Employee handbook to ensure all policies, procedures, and workplace expectations are current, accurate, compliant with applicable laws, and clearly communicated to all employees. 2. To ensure updated definitions for part-time employees to ensure consistency and clear communication of eligibility of benefits. 3. To continue supervisor training with all management and supervisors to enhance leadership, employee development, and performance management skills. 4. Implement core workforce metrics tracking (turnover & tine-to-fill) to provide data-driven insights to the Mayor’s office and Common Council. 5. Continue to build active talent pipelines by collaborating with regional educational institutions (Gateway Technical collet, UW-Parkside, Carthage College) for internships, and entry-level public service pathways. City of Racine | Proposed Budget Book 2027 Page 53 6. Partner with Girl Scouts of Wisconsin Southeast (GWISE) and Gateway Technical College to expand CampHERO to Racine. 7. Begin developing a citywide succession plan framework. 8. Explore the possibility of implementing a wellness incentive for LKCC. SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 Student Loan Repayment Program Ending 9/30/2026 Home Buyer Assistant Program Ending 11/30/2026 2027 HUMAN RESOURCES GOALS Goal Statement #1 Improve Workplace Culture In order to create a workplace more reflective of the community it serves, the Human Resources department will achieve a 15% increase in the representation of city residence in city positions within the next year. The Human Resources department will also incorporate innovative strategies that promote current city residency incentives. Goal Statement #2 Advance Employee Development To advance employee development and strengthen their skills and knowledge, the Human Resources department will have 60% of employees to participate in at least one professional development opportunity within the next year. Goal Statement #3 Increase Community Engagement To increase community engagement in City employment opportunities by 10% through proactive outreach, strategic partnerships, workforce development initiatives, career education, and expanded recruitment efforts to increase awareness of City career opportunities and strengthen the local talent pipeline. City of Racine | Proposed Budget Book 2027 Page 54 EXPENDITURE SUMMARY - HUMAN RESOURCES Budgeted and Historical Expenditures by Appropriation Unit Interdepartmental ExpensesOperating ExpendituresSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $851,295 $965,095 $1,213,770 $1,063,726 -12.4% Operating Expenditures $182,349 $171,498 $355,450 $262,950 -26.0% Interdepartmental Expenses $88,234 $94,262 $115,247 $116,114 0.8% Total Expenditures $1,121,877 $1,230,855 $1,684,467 $1,442,790 -14.3% $1.12M$1.12M$1.12M $1.23M$1.23M $1.23M $1.68M$1.68M $1.68M $1.44M$1.44M $1.44M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $0.50M $1.00M $1.50M $2.00M Expenditures Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 55 DETAIL EXPENDITURES - HUMAN RESOURCES ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Human Resources Salary & Fringes Hr-Salaries 11003-50100 $564,429 $611,053 $686,724 $668,291 -2.7% Hr-Part Time Salaries 11003-50200 $11,931 $10,540 $122,360 $34,982 -71.4% Hr-Overtime 11003-50300 $105 $0 $0 $0 0.0% Residency 11003-50400 $4,412 $5,232 $5,619 $6,956 23.8% Hr-FICA 11003-51010 $42,592 $45,669 $54,602 $51,382 -5.9% Hr-WRS 11003-51100 $39,648 $42,906 $49,665 $48,935 -1.5% Hr-Health Care 11003-51200 $167,389 $215,632 $208,800 $192,180 -8.0% Hr-Mileage 11003-51810 $84 $9 $1,000 $1,000 0.0% Hr-Employee Reimbursement 11003-51830 $20,706 $34,055 $85,000 $60,000 -29.4% Total Salary & Fringes $851,295 $965,095 $1,213,770 $1,063,726 -12.4% Operating Expenditures Hr-Professional Services 11003-52100 $98,260 $59,097 $200,000 $100,000 -50.0% Hr-Contracted Services 11003-52200 $749 $824 $800 $800 0.0% Hr-Property/Equipment Rental 11003-52210 $1,261 $2,528 $3,000 $3,000 0.0% Hr-Advertising 11003-52315 $22,691 $20,699 $30,000 $30,000 0.0% Hr-Special Programs/Events 11003-52350 $14,251 $14,588 $25,000 $25,000 0.0% Hr-Testing/Physicals 11003-52370 $25,007 $42,436 $40,000 $40,000 0.0% Hr-Office Supplies 11003-53100 $3,036 $2,583 $3,500 $3,500 0.0% Hr-Postage & Shipping 11003-53110 $1,635 $2,534 $3,000 $3,000 0.0% Hr-Publications & Subscrip 11003-53115 $2,434 $2,016 $2,500 $2,500 0.0% Hr-Copying & Printing 11003-53160 $2,356 $5,656 $5,500 $5,500 0.0% Hr-Work Supplies 11003-53200 $0 $858 $13,500 $13,500 0.0% Hr-Memberships 11003-53265 $1,628 $8,009 $2,500 $10,000 300.0% Hr-Meeting Expenses 11003-53275 $962 $1,103 $2,000 $2,000 0.0% Hr-External Comm Services 11003-53360 $4,912 $4,547 $5,500 $5,500 0.0% Hr- Educ/Training/Conferences 11003-53800 $2,899 $900 $11,000 $11,000 0.0% Hr-Travel 11003-53810 $268 $3,118 $7,500 $7,500 0.0% Hr-Equip Repairs & Mainten 11003-54200 $0 $0 $150 $150 0.0% Total Operating Expenditures $182,349 $171,498 $355,450 $262,950 -26.0% Interdepartmental Expenses Hr-I/S Building Occupancy 11003-55100 $0 $0 $15,347 $15,974 4.1% Human Resources Expenditures City of Racine | Proposed Budget Book 2027 Page 56 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Hr-I/S City Telephone System 11003-55200 $2,710 $0 $0 $0 0.0% Hr-I/S Information Systems 11003-55400 $85,524 $94,262 $99,900 $100,140 0.2% Total Interdepartmental Expenses $88,234 $94,262 $115,247 $116,114 0.8% Total Expenditures $1,121,877 $1,230,855 $1,684,467 $1,442,790 -14.3% City of Racine | Proposed Budget Book 2027 Page 57 DEPARTMENT OF CUSTOMER SERVICE Tara McMenamin Clerk/Director of Customer Service MISSION STATEMENT The mission of the Department of Customer Service is to provide exceptional customer service to city residents though transparency and accuracy in all fields of service including taxes, elections, legislative processes, permits, licensing and general resident inquiries. FUNCTION The Department of Customer Service includes all duties and activities associated with legislative functions, licensing, permitting, election administration, communications, centralized customer service inquiries, and the City's Sump Pump Program. The Department has a wide variety of responsibilities centered on serving as the official records custodian, primary cash collection function of the City, and the primary point of contact for residents seeking City services. The Department of Customer Service is responsible for tax roll preparation and collection, issuance of various licenses and permits, intake and processing of City applications, administration of municipal elections, oversight of the legislative process, and delivery of citywide communications and public information. Additionally, the Department oversees the City's Sump Pump Program, including resident outreach, application processing, contractor coordination, and project tracking to support the City's inflow and infiltration reduction efforts. Through these diverse functions, the Department provides a centralized, customer-focused approach to delivering efficient, transparent, and accessible municipal services. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED Successfully merged water/wastewater into the department of customer service. Expanded online government services through Polimorphic. Including after hours Voice AI which allows residents to find answers to basic questions even when the office isn’t open. Continued implementation of the City's largest residential sump pump initiative, already having more installs than any previous year. Managed tax collections, utility payments, licensing, elections, communications, and customer service through a single department. Continued development of the Clerk's Office Operational Manual to standardize procedures and improve consistency across services. Held 8 training sessions from other department managers to help train customer service staff to best serve other departments. TRANSACTION TOTALS FROM AUGUST 1 , 2025 THROUGH JULY 31 , 2026: ST ST City of Racine | Proposed Budget Book 2027 Page 58 2027 STRATEGIC INITIATIVES Digital Government Transformation including: New Water/Wastewater customer portal 15 additional online permits/licenses Enhanced online payment options Digital document management and workflow improvements SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 The 2027 budget reflects a reduction in election-related expenditures due to the scheduled administration of two elections in 2027 compared to four elections in 2026. This decrease primarily impacts election staffing, supplies, equipment, and other operational costs associated with conducting elections. No new fees are proposed, and no increases to existing fees are included in the 2027 budget. The Department will continue to focus on customer service while maximizing operational efficiencies within existing resources. 2027 DEPARTMENT OF CUSTOMER SERVICE GOALS Goal Statement #1  Begin Implementation of a Modern Water/Wastewater Customer Portal Successfully implement a comprehensive online Water/Wastewater customer service platform that provides residents with secure, convenient access to their utility accounts. The platform will allow customers to view current balances and billing history, make online payments, enroll in available payment options, and research account activity without needing to contact City staff. Currently, Water/Wastewater transactions account for approximately 46% of the City's customer service interactions. Providing residents with the ability to independently access billing information and complete routine transactions online is expected to significantly increase self-service, reduce call volume, improve staff efficiency, and provide a more modern and convenient customer experience. Goal Statement #2  Expand Online Licensing and Permitting through Polimorphic Expand digital access to City services by implementing at least 15 additional high-volume permits and licenses within the Polimorphic platform. This initiative will provide residents and businesses with a streamlined, fully online process to submit applications, upload required documentation, pay applicable fees, and track application status. Expanding these self-service capabilities will improve accessibility and transparency, reduce processing times and administrative workload, and create a more efficient and customer-focused experience for accessing City services. City of Racine | Proposed Budget Book 2027 Page 59 EXPENDITURE SUMMARY - DEPARTMENT OF CUSTOMER SERVICE Budgeted and Historical Expenditures by Appropriation Unit Interdepartmental ExpensesOperating ExpendituresSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $1,355,287 $1,509,445 $1,680,392 $1,971,685 17.3% Operating Expenditures $646,034 $458,026 $920,100 $662,500 -28.0% Interdepartmental Expenses $0 $166,206 $255,794 $256,665 0.3% Total Expenditures $2,001,321 $2,133,677 $2,856,286 $2,890,850 1.2% $2.00M$2.00M$2.00M $2.13M$2.13M $2.13M $2.86M$2.86M $2.86M $2.89M$2.89M $2.89M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $1.00M $2.00M $3.00M $4.00M Expenditure Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 60 DETAIL EXPENDITURES - DEPARTMENT OF CUSTOMER SERVICE ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Customer Service Salary & Fringes Vote-Salaries 11102-50100 $68,068 $25,412 $0 $0 0.0% Vote-Part Time Salaries 11102-50200 $67,414 $48,218 $104,732 $60,063 -42.7% Vote-Overtime 11102-50300 $50,120 $13,906 $30,000 $10,000 -66.7% Vote-FICA 11102-51010 $13,836 $6,576 $8,013 $4,048 -49.5% Vote-WRS 11102-51100 $9,830 $3,352 $3,127 $1,579 -49.5% Vote-Mileage 11102-51810 $5,350 $2,376 $5,000 $2,500 -50.0% Clerk Salaries 11104-50100 $707,697 $847,159 $983,634 $1,219,499 24.0% Clerk Part Time Salaries 11104-50200 $13,160 $2,524 $19,764 $20,000 1.2% Clerk Overtime 11104-50300 $4,643 $6,973 $10,000 $10,000 0.0% Clerk Residency 11104-50400 $9,721 $14,931 $18,049 $22,354 23.9% Clerk FICA 11104-51010 $52,412 $61,720 $77,449 $94,806 22.4% Clerk WRS 11104-51100 $49,010 $60,429 $72,124 $90,036 24.8% Clerk Health Care 11104-51200 $304,026 $415,822 $348,000 $436,800 25.5% Clerk Mileage 11104-51810 $0 $47 $500 $0 -100.0% Total Salary & Fringes $1,355,287 $1,509,445 $1,680,392 $1,971,685 17.3% Operating Expenditures Vote-Professional Services 11102-52100 $13,070 $26,800 $35,000 $55,000 57.1% Vote-Contracted Services 11102-52200 $310,784 $125,394 $250,000 $150,000 -40.0% Vote-Property/Equipment Rental 11102-52210 $14,900 $11,160 $20,000 $12,000 -40.0% Vote-Advertising 11102-52315 $20,101 $10,509 $50,000 $25,000 -50.0% Vote-Office Supplies 11102-53100 $15,314 $7,122 $15,000 $10,000 -33.3% Vote-Postage & Shipping 11102-53110 $47,399 $55,413 $150,000 $40,000 -73.3% Vote-Publications & Subscrip 11102-53115 $0 $565 $0 $0 0.0% Vote-Copying & Printing 11102-53160 $9,888 $13,450 $30,000 $30,000 0.0% Vote-Work Supplies 11102-53200 $9,973 $12,976 $55,000 $25,000 -54.5% Vote-Meeting Expenses 11102-53275 $17 $96 $4,000 $5,000 25.0% Vote- Educ/Training/Conferences 11102-53800 $0 $0 $5,000 $10,000 100.0% Vote-Travel 11102-53810 $0 $0 $2,000 $3,500 75.0% Vote-Equip Repairs & Mainten 11102-54200 $42,405 $17,401 $48,000 $70,000 45.8% Clerk Professional Services 11104-52100 $20,203 $15,652 $25,000 $30,000 20.0% Clerk Contracted Services 11104-52200 $61,635 $61,115 $68,000 $75,000 10.3% Clerk-Property/Equipment Rent 11104-52210 $4,428 $6,133 $7,000 $7,000 0.0% Clerk-Advertising 11104-52315 $6,121 $33,185 $60,000 $10,000 -83.3% Department of Customer Service Expenditures City of Racine | Proposed Budget Book 2027 Page 61 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Clerk-Special Programs/Events 11104-52350 $0 $1,650 $1,500 $1,500 0.0% Clerk-Office Supplies 11104-53100 $2,268 $9,577 $10,000 $12,000 20.0% Clerk-Postage & Shipping 11104-53110 $26,890 $12,904 $35,000 $35,000 0.0% Clerk-Publications & Subscrip 11104-53115 $0 $3,548 $2,500 $2,500 0.0% Clerk-Copying & Printing 11104-53160 $345 $1,023 $600 $1,000 66.7% Clerk-Work Supplies 11104-53200 $37,808 $19,697 $30,000 $30,000 0.0% Clerk-Memberships 11104-53265 $794 $1,146 $2,500 $3,000 20.0% Clerk-Meeting Expenses 11104-53275 $82 $205 $1,000 $1,000 0.0% Clerk-External Comm Services 11104-53360 $0 $5,199 $0 $0 0.0% Clerk- Educ/Training/Conference 11104-53800 $1,609 $4,803 $10,000 $15,000 50.0% Clerk-Travel 11104-53810 $0 $1,303 $3,000 $4,000 33.3% Total Operating Expenditures $646,034 $458,026 $920,100 $662,500 -28.0% Interdepartmental Expenses Clerk-I/S Building Occupancy 11104-55100 $0 $70,224 $78,694 $78,000 -0.9% Clerk-I/S City Telephone 11104-55200 $0 $1,720 $0 $0 0.0% Clerk-I/S Information Systems 11104-55400 $0 $94,262 $177,100 $178,665 0.9% Total Interdepartmental Expenses $0 $166,206 $255,794 $256,665 0.3% Total Customer Service $2,001,321 $2,133,677 $2,856,286 $2,890,850 1.2% Total Expenditures $2,001,321 $2,133,677 $2,856,286 $2,890,850 1.2% City of Racine | Proposed Budget Book 2027 Page 62 CITY ATTORNEY Scott Letteney City Attorney MISSION STATEMENT The mission of the Office of the City of Racine City Attorney is to serve as attorney for and counselor to the City of Racine government, its duty being to assure that the City complies with all laws and uses the law to advance the mission and vision of the City. The Office of the City Attorney will provide professional legal services and representation of the highest quality to the City of Racine government. FUNCTION The City Attorney is charged, by Wisconsin Statute, with the conduct of all the law business in which the city is interested. The client of the City Attorney's Office is the City of Racine as a corporate body and not any individual official or employee. The City Attorney's Office performs, or manages, all the legal functions for the City. This includes such activities as providing legal advice to City officials in all departments, commissions, boards, and authorities, issuing written legal opinions, drafting ordinances and other instruments as may be required by City officers, litigation of civil law suits for and against the City and its officers and employees, collection of claims and delinquencies, response to Wisconsin Public Records Law requests mandating the attention of the City Attorney’s Office, and prosecution of violations of City law. The City Attorney's Office serves the members of the general public in a manner that does not conflict with its duty to the City of Racine government or conflict with the best interests of the City of Racine as an entity. The City Attorney's Office does not provide legal advice to any person regarding private legal matters. The City Attorney's Office treats all persons in a dignified and respectful manner without discrimination and without regard to economic or political status. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED During 2026, the City Attorney's Office expanded its support of the City's code enforcement efforts by developing standardized legal processes for addressing neglected and abandoned properties, advancing implementation of a real property receivership program, improving the efficiency of code enforcement litigation through revised case management practices, providing legal training and guidance to City departments and the Racine Police Department, strengthening interdepartmental coordination on recurring enforcement issues, and developing written guidance and educational resources to promote the consistent implementation and enforcement of City ordinances. 2027 STRATEGIC INITIATIVE Will improve the timeliness, consistency, effectiveness, and responsiveness of legal services supporting City operations by strengthening code enforcement processes through standardized legal workflows, a comprehensive litigation manual, and uniform pleadings and forms; enhancing Citywide legal compliance through department- specific training, implementation guidance for new ordinances, expanded online legal resources, and standardized reference materials; and advancing organizational effectiveness through performance measurement, improved knowledge management, evaluation of the City's real property receivership program, and standardized electronic document management practices. SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 $50,000 decrease in professional services for outside attorneys. City of Racine | Proposed Budget Book 2027 Page 63 2027 CITY ATTORNEY GOALS Goal Statement #1 Timely and Effective Code Enforcement Improve the timeliness, consistency, and effectiveness of City code enforcement by strengthening legal processes and standardizing recurring enforcement practices related to building, fire, health, dangerous animal, neighborhood enhancement, and other regulatory enforcement matters. The Office will develop, document, and implement at least three standardized legal workflows for recurring code enforcement matters and complete and implement a Code Enforcement Litigation Manual for use by City Attorney’s Office personnel and appropriate City departments. The Office will also review and standardize at least five commonly used code enforcement pleadings, notices, forms, or related documents to improve consistency, efficiency, and accessibility. Progress will be measured by the number of legal workflows implemented, completion and implementation of the Code Enforcement Litigation Manual, and the number of code enforcement documents reviewed and standardized during 2027. Goal Statement #2 Departmental Legal Support and Compliance Strengthen Citywide legal compliance and support departmental operations by providing timely legal guidance, targeted training, and standardized resources to departments with significant regulatory, compliance, and enforcement responsibilities. The Office will conduct at least one in-person legal training session for each identified department, provide written implementation guidance to affected departments within 21 days following the posting and publication of each significant new or amended ordinance affecting departmental operations, and publish or substantively update at least six Frequently Asked Questions, legal guidance documents, or practice advisories on the City Attorney’s Office CORI page. The Office will also develop standardized legal reference materials for at least four recurring municipal enforcement or regulatory programs and make those resources available to the City personnel responsible for administering those programs. Progress will be measured by the number of departments receiving training, the timeliness of ordinance implementation guidance, the number of CORI resources published or updated, and the number of recurring programs supported by standardized legal reference materials. Goal Statement #3 Organizational Effectiveness and Continuous Improvement Strengthen organizational effectiveness, improve responsiveness, and support continuous improvement through consistent performance measurement, improved access to legal resources, and evaluation of City legal programs. By the end of the first quarter of 2027, the Office will develop and implement a quarterly performance reporting tool identifying key code enforcement and regulatory workload and compliance metrics, with the information updated quarterly throughout the year. The Office will also establish an indexed electronic repository of frequently used legal research, pleadings, forms, memoranda, and other practice resources to improve internal access to information and promote consistency in legal work. In addition, the Office will complete implementation of the City’s real property receivership program and conduct an initial evaluation of its first year of operation, using the results to identify and implement procedural improvements where warranted. Progress will be measured by implementation and quarterly use of the performance reporting tool, establishment of the electronic legal resource repository, completion of the receivership program evaluation, and implementation of appropriate procedural improvements identified through the evaluation. City of Racine | Proposed Budget Book 2027 Page 64 EXPENDITURE SUMMARY - CITY ATTORNEY Budgeted and Historical Expenditures by Appropriation Unit Interdepartmental ExpensesOperating ExpendituresSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $1,093,111 $1,299,451 $1,422,397 $1,429,478 0.5% Operating Expenditures $552,116 $354,167 $490,750 $443,800 -9.6% Interdepartmental Expenses $137,133 $126,696 $120,900 $121,140 0.2% Total Expenditures $1,782,360 $1,780,315 $2,034,047 $1,994,418 -1.9% $1.78M$1.78M$1.78M $1.78M$1.78M$1.78M $2.03M$2.03M $2.03M $1.99M$1.99M $1.99M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $1.00M $2.00M $3.00M Expenditure Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 65 DETAIL EXPENDITURES - CITY ATTORNEY ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Attorney's Office Salary & Fringes Atty-Salaries 11004-50100 $773,012 $876,686 $935,431 $963,200 3.0% Atty-Part Time Salaries 11004-50200 $46,255 $31,185 $57,148 $59,057 3.3% Atty-Overtime 11004-50300 $112 $134 $0 $0 0.0% Residency 11004-50400 $2,250 $3,667 $3,910 $8,312 112.6% Atty-FICA 11004-51010 $60,738 $66,371 $75,805 $77,874 2.7% Atty-WRS 11004-51100 $55,784 $62,322 $70,966 $70,435 -0.7% Atty-Health Care 11004-51200 $154,513 $258,291 $278,137 $249,600 -10.3% Atty-Mileage 11004-51810 $446 $796 $1,000 $1,000 0.0% Total Salary & Fringes $1,093,111 $1,299,451 $1,422,397 $1,429,478 0.5% Operating Expenditures Atty-Professional Services 11004-52100 $446,238 $272,702 $400,000 $350,000 -12.5% Atty-Contracted Services 11004-52200 $42,384 $5,012 $5,000 $5,000 0.0% Atty-Property/Equipment Rental 11004-52210 $6,049 $7,723 $6,650 $7,000 5.3% Atty-Office Supplies 11004-53100 $4,003 $3,097 $4,500 $4,500 0.0% Atty-Postage & Shipping 11004-53110 $2,857 $1,186 $2,500 $4,000 60.0% Atty-Publications & Subscrip 11004-53115 $25,835 $35,780 $36,000 $36,000 0.0% Atty-Copying & Printing 11004-53160 $1,534 $1,673 $1,600 $1,600 0.0% Atty-Licenses Permits & Fees 11004-53255 $1,409 $8,643 $7,500 $7,500 0.0% Atty-Memberships 11004-53265 $5,688 $4,548 $8,500 $8,000 -5.9% Atty-Meeting Expenses 11004-53275 $0 $0 $0 $1,000 Atty-External Comm Services 11004-53360 $3,362 $2,496 $4,000 $4,000 0.0% Atty- Educ/Training/Conferences 11004-53800 $5,465 $3,922 $6,000 $6,200 3.3% Atty-Travel 11004-53810 $7,291 $7,385 $8,500 $9,000 5.9% Total Operating Expenditures $552,116 $354,167 $490,750 $443,800 -9.6% Interdepartmental Expenses Atty-I/S Building Occupancy 11004-55100 $49,501 $32,434 $21,000 $21,000 0.0% Atty-I/S City Telephone System 11004-55200 $2,108 $0 $0 $0 0.0% Atty-I/S Information Systems 11004-55400 $85,524 $94,262 $99,900 $100,140 0.2% Total Interdepartmental Expenses $137,133 $126,696 $120,900 $121,140 0.2% Total Expenditures $1,782,360 $1,780,315 $2,034,047 $1,994,418 -1.9% City Attorney Expenditures City of Racine | Proposed Budget Book 2027 Page 66 FINANCE DEPARTMENT Kathleen Fischer Finance Director MISSION STATEMENT To provide timely and accurate financial information to key stakeholders while protecting City assets, both real and intangible, and ensuring City compliance with applicable federal, state, and local laws from a financial and fiduciary standpoint. FUNCTION The Finance Department includes all duties and activities associated with the finance and treasurer’s office. The Finance area is responsible for the financial operation of the city, including budgeting, internal and external financial reporting, investments, debt management, cash management, internal controls, payroll, accounts payable, purchasing, accounts receivable, and financial forecasting. The department also provides financial advice and assistance to the Mayor, Common Council, City Committees and user departments on an on-going basis and develops city-wide financial procedures.  SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED Completed the transition of Water/Wastewater Utility financial operations into the Finance Department, including accounts receivable, accounts payable, general ledger, and financial reporting functions. Continued implementation and refinement of utility billing and financial processes to improve internal controls, reporting, and operational efficiency. Provided financial oversight for the Martin Luther King Community Center and Clinic Project, including project accounting, funding administration, and financial reporting. Continued enhancement of citywide financial reporting, budget development, purchasing compliance, debt management, and cash management practices including updating policies and procedures. Expanded departmental support to City departments through financial analysis, budget assistance, procurement guidance, and fiscal policy development. Transitioned the Racine Works Program (RWP) fully in-house, bringing all program administration, oversight, compliance monitoring, reporting, and financial responsibilities under direct City management to improve accountability, consistency, and operational efficiency. 2027 STRATEGIC INITIATIVES Lead the implementation of the new Water/Wastewater Utility Billing System, including integration with the City's ERP and financial systems, data migration, testing, reconciliation, staff training, and implementation of standardized financial processes. Complete the financial oversight and project closeout of the Lincoln King Community Center and Clinic Project, ensuring accurate accounting, grant compliance, contract administration, financial reconciliation, and final reporting. Continue improving financial reporting and internal controls through process automation, system integration, and standardization of financial procedures. Support development of the 2028 budget while maintaining long-term financial forecasting and fiscal sustainability initiatives. City of Racine | Proposed Budget Book 2027 Page 67 SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 The Finance Department will continue implementation of the City's new Water/Wastewater Utility Billing System, requiring staff resources dedicated to system configuration, financial integration, testing, and implementation. No significant changes to the core financial services provided by the department are anticipated. The department will continue supporting citywide financial operations while focusing on process improvements, technology enhancements, and operational efficiencies. 2027 FINANCE DEPARTMENT GOALS Goal Statement #1 Implementation of the New Water Utility Billing System Implement the City's new Water/Wastewater Utility Billing System by December 31, 2027, including a secure online customer portal that allows customers to conveniently view their utility bills, payment history, and make payments online 24/7. Complete system setup, testing, data migration, and staff training to ensure a successful transition with minimal disruption to customer service and City operations. This implementation will improve customer access to account information, provide more convenient payment options, and enhance the overall customer experience while increasing the efficiency and accuracy of utility billing services. Goal Statement #2 Completion of the Dr. Martin Luther King Community Center and Clinic Project Complete the financial closeout of the Dr. Martin Luther King Community Center and Clinic project by June 30, 2027, by providing accurate financial oversight throughout the final stages of the project. Ensure all project expenditures, grant reporting, contract administration, funding reconciliation, and required financial documentation are completed on time and in compliance with applicable grant and regulatory requirements. Support a smooth transition from project completion to ongoing operations by meeting all financial closeout deadlines and maintaining accurate, transparent financial records. City of Racine | Proposed Budget Book 2027 Page 68 EXPENDITURE SUMMARY - FINANCE DEPARTMENT Budgeted and Historical Expenditures by Appropriation Unit Operating ExpendituresInterdepartmental ExpensesSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $1,220,978 $1,382,390 $1,514,151 $1,647,912 8.8% Operating Expenditures $148,999 $196,345 $233,125 $246,285 5.6% Interdepartmental Expenses $369,780 $223,663 $160,297 $163,400 1.9% Total Expenditures $1,739,756 $1,802,398 $1,907,573 $2,057,597 7.9% $1.74M$1.74M$1.74M $1.80M$1.80M $1.80M $1.91M$1.91M $1.91M $2.06M$2.06M $2.06M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $1.00M $2.00M $3.00M Expenditure Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 69 DETAIL EXPENDITURES - FINANCE DEPARTMENT ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Finance Department Salary & Fringes Fin-Salaries 11101-50100 $827,357 $885,224 $970,071 $1,113,516 14.8% Fin-Part Time Salaries 11101-50200 $0 $4,212 $7,549 $6,321 -16.3% Fin-Overtime 11101-50300 $4,679 $6,762 $3,000 $3,500 16.7% Residency 11101-50400 $12,850 $9,320 $5,224 $11,437 118.9% Fin-FICA 11101-51010 $60,664 $64,693 $75,186 $86,544 15.1% Fin-WRS 11101-51100 $57,905 $60,994 $70,221 $81,559 16.1% Fin-Health Care 11101-51200 $257,522 $351,185 $382,800 $344,935 -9.9% Fin-Mileage 11101-51810 $0 $0 $100 $100 0.0% Total Salary & Fringes $1,220,978 $1,382,390 $1,514,151 $1,647,912 8.8% Operating Expenditures Fin-Professional Services 11101-52100 $350 $0 $35,800 $36,000 0.6% Fin-Audit Services 11101-52120 $83,000 $106,887 $110,000 $115,000 4.5% Fin-Contracted Services 11101-52200 $9,645 $22,732 $9,600 $10,600 10.4% Fin-Property/Equipment Rental 11101-52210 $3,993 $5,044 $3,240 $3,240 0.0% Fin-Banking/Financial Charges 11101-52220 $1 $0 $0 $0 0.0% Fin-Advertising 11101-52315 $398 $425 $0 $500 Fin-Special Programs/Events 11101-52350 $0 $0 $0 $500 Fin-Office Supplies 11101-53100 $11,164 $9,704 $18,150 $15,800 -12.9% Fin-Postage & Shipping 11101-53110 $15,111 $17,380 $20,000 $21,200 6.0% Fin-Publications & Subscrip 11101-53115 $15,627 $14,708 $14,875 $23,500 58.0% Fin-Copying & Printing 11101-53160 $4,142 $4,236 $6,200 $3,275 -47.2% Fin-Work Supplies 11101-53200 $4,281 $6,118 $4,900 $4,600 -6.1% Fin-Licenses Prmts & Fees 11101-53255 $10 $0 $285 $70 -75.4% Fin-Memberships 11101-53265 $70 $2,004 $1,825 $3,675 101.4% Fin-Meeting Expenses 11101-53275 $1,207 $2,782 $2,000 $2,075 3.8% Fin-External Comm Services 11101-53360 $0 $1,579 $0 $0 0.0% Fin- Educ/Training/Conferences 11101-53800 $0 $2,280 $4,250 $4,250 0.0% Fin-Travel 11101-53810 $0 $465 $2,000 $2,000 0.0% Total Operating Expenditures $148,999 $196,345 $233,125 $246,285 5.6% Interdepartmental Expenses Fin-I/S Building Occupancy 11101-55100 $150,674 $66,411 $68,080 $71,127 4.5% Finance Department Expenditures City of Racine | Proposed Budget Book 2027 Page 70 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Fin-I/S City Telephone System 11101-55200 $9,298 $0 $0 $0 0.0% I/S Garage Fuel 11101-55300 $0 $0 $500 $518 3.6% I/S Garage Labor 11101-55310 $0 $0 $530 $549 3.6% I/S Garage Materials 11101-55320 $0 $0 $530 $549 3.6% Fin-I/S Information Systems 11101-55400 $209,808 $157,252 $90,657 $90,657 0.0% Total Interdepartmental Expenses $369,780 $223,663 $160,297 $163,400 1.9% Total Expenditures $1,739,756 $1,802,398 $1,907,573 $2,057,597 7.9% City of Racine | Proposed Budget Book 2027 Page 71 NON-DEPARTMENTAL FUNCTION This budget reflects revenues and expenditures for items that are not specifically applicable to a department. The budget has two sections; Employee Benefits and Insurance and Miscellaneous Unclassified. Employee Benefits and Insurance: This budget is established to provide for various employee benefits that may not be easily budgeted in a specific department as it is often unknown at the time of budgeting which departments may utilize them. This includes budgets for life insurance, unemployment compensation, and retiree healthcare, and sick leave payout. This budget also includes amounts necessary to insure city-owned property. Miscellaneous Unclassified: This budget includes both revenues and expenses that cannot be classified to a specific department. The revenue budget includes amounts for shared revenue, interest income, cable franchise fees, and fund balance reserves applied. The expenditure budget includes amounts for judgment and claims, finance fees, and grants to non-profits. SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 None City of Racine | Proposed Budget Book 2027 Page 72 EXPENDITURE SUMMARY - NON DEPARTMENTAL Budgeted and Historical Expenditures by Appropriation Unit Operating ExpendituresSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $5,199,688 $333,177 $371,712 $329,512 -11.4% Operating Expenditures $1,740,306 $1,339,425 $1,600,200 $1,510,800 -5.6% Total Expenditures $6,939,994 $1,672,601 $1,971,912 $1,840,312 -6.7% $6.94M$6.94M$6.94M $1.67M$1.67M$1.67M $1.97M$1.97M $1.97M $1.84M$1.84M $1.84M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $2.50M $5.00M $7.50M Expenditure Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 73 DETAIL EXPENDITURES - NON DEPARTMENTAL ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Non Departmental Salary & Fringes Bnft-Wage Provision Conting 11201-50900 $10,400 $0 $0 $0 0.0% Bnft-FICA 11201-51010 $7,854 $2,390 $0 $0 0.0% Bnft-Unemployment 11201-51020 $68,303 $96,726 $111,200 $100,000 -10.1% Bnft-WRS 11201-51100 $28 $938 $0 $0 0.0% Bnft-Disability Pension 11201-51110 $4,512 $4,512 $4,512 $4,512 0.0% Bnft-Retiree Health Care 11201-51200 $2,838,648 $0 $0 $0 0.0% Bnft-Life Insurance 11201-51300 $196,541 $186,358 $206,000 $200,000 -2.9% Bnft-Workers Compensation 11201-51400 $1,989,711 $0 $0 $0 0.0% Bnft-Sick Leave Payout 11201-51500 $83,691 $42,253 $50,000 $25,000 -50.0% Total Salary & Fringes $5,199,688 $333,177 $371,712 $329,512 -11.4% Operating Expenditures Bnft-General Liability Insuran 11201-52170 $738,992 $576,293 $676,000 $750,000 10.9% Misc-Banking/Financial Charges 11202-52220 $27,472 $35,003 $21,000 $52,600 150.5% Misc-Collection Services 11202-52235 $427 $328 $1,000 $1,000 0.0% Misc-Municipal Band Grant 11202-52265 $30,000 $30,000 $30,000 $30,000 0.0% Misc-Neighborhood Watch 11202-52270 $50,000 $0 $0 $0 0.0% Misc-Special Programs/Events 11202-52350 $4,419 $6,984 $5,000 $10,000 100.0% Misc-20 Year Club 11202-52395 $0 $8,969 $10,000 $10,000 0.0% Misc-Property Taxes Cancelled 11202-53420 $546,014 $42,372 $300,000 $100,000 -66.7% Misc-Miscellaneous Expenses 11202-53460 $3,266 $9,150 $0 $0 0.0% Misc-Sister Cities 11202-53480 $8,930 $11,663 $7,200 $7,200 0.0% Misc-Judgment & Claims 11202-53500 $180,786 $418,663 $350,000 $350,000 0.0% Misc-Contingency 11202-56200 $0 $0 $200,000 $200,000 0.0% Transfer to Special Revenue 11202-59200 $150,000 $200,000 $0 $0 0.0% Total Operating Expenditures $1,740,306 $1,339,425 $1,600,200 $1,510,800 -5.6% Total Expenditures $6,939,994 $1,672,601 $1,971,912 $1,840,312 -6.7% Non-Departmental Expenditures City of Racine | Proposed Budget Book 2027 Page 74 PUBLIC HEALTH DEPARTMENT Dottie-Kay Bowersox Public Health Administrator MISSION STATEMENT The mission of the Public Health Department is to provide comprehensive services, education, and advocacy for the protection, promotion, and improvement of the community’s health and environment. FUNCTION Administrative Division The Administrative Division provides leadership and operational support for Public Health, ensuring that systems and processes across the department are clear, accessible, and efficient. This Division plays a vital role in advancing departmental goals by implementing effective public health policies and programs that promote environmental and community health for the residents of the City of Racine. Core functions include managing the department’s budget, purchasing, payroll, billing, and contract monitoring and reporting. The Division also oversees day-to-day operations; leads internal and external communications; supports quality improvement and performance management efforts; and guides the department in maintaining its Level III Health Department designation. Additionally, the Division supports human resources and workforce development activities, including recruitment, onboarding, professional development, and performance evaluations. Beyond these operational responsibilities, it also manages regulatory affairs, strategic planning, grant, and technical writing. The Administrative Division fosters collaboration with Federal, State, City, and County internal teams and external partners, provides direct client services, and actively engages with the community. Through this wide-ranging work, the Division ensures the smooth and effective functioning of the department and helps advance its mission to improve the health and well-being of all City of Racine residents. Community Health Division The Community Health Division is committed to improving the health and well-being of Racine residents by preventing disease, promoting healthy lifestyles, and addressing health disparities. Key programs include communicable disease surveillance and response, immunizations, maternal and child health, sexual and reproductive health services, the YouFirst Program, the Wisconsin Well Woman Program, and harm reduction initiative, and multidisciplinary teams. The Division’s services emphasize early identification and intervention to prevent teen pregnancy, the transmission of sexually transmitted infections and other communicable diseases, substance use, and other health risks particularly among vulnerable populations. A vital component of the Division’s harm reduction work includes initiatives such as the Syringe Access Program, Narcan distribution, and the use of four public health vending machines. These efforts help reduce the spread of infectious diseases and prevent fatal overdoses. The Sexual and Reproductive Health Clinic provides inclusive, stigma-free services, including testing, treatment, and pregnancy counseling. By collaborating with community partners and prioritizing health equity, the Division ensures that all Racine residents regardless of income, race, or background have access to the resources they need to live safe, healthy lives. Environmental Health Division The Environmental Health Division is dedicated to protecting and promoting public health in the City of Racine by identifying, managing, and reducing environmental health risks. Its core mission is to ensure food safety in City of Racine | Proposed Budget Book 2027 Page 75 licensed establishments, maintain sanitary conditions, and enforce compliance with local ordinances and state regulations. The Division also addresses indoor environmental hazards such as toxic chemical exposure, lead, mold, and other threats to public health. In alignment with mandates from the Wisconsin Department of Health Services, the Division delivers essential services including disease surveillance, health promotion, hazard mitigation, and the prevention of occupational and environmental illnesses. The Division also provides critical animal-related public health services responding to domestic animal bite reports by ensuring rabies vaccination compliance, quarantine protocols, and enforcement of animal control laws. Management of wild animal bite cases, advise healthcare providers on rabies exposure risks, and coordinate rabies testing. In cases involving dangerous animals, the Division conducts investigations and may impose behavioral restrictions to protect public safety. Additionally, respond to public health complaints and provide education and resources to the community. As a local agent for the Wisconsin Department of Agriculture, Trade and Consumer Protection, the Division regulates food, lodging, pool facilities, and oversees tattoo and body piercing establishments under the authority of the Department of Safety and Professional Services. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED Advanced Lincoln-King Community Center Operations: Continued interagency planning and operational readiness for the October 2026 opening of the Lincoln-King Community Center and Health Center, expanding access to integrated health services in the City. Installation of a Fourth Public Health Vending Machine in West Racine: Providing enhanced access for residents and visitors to receive life-saving overdose/harm prevention and public health supplies. Launch of Online Safe Sleep Education Module: Education about proper safe sleep practices on the Public Health Department website, featuring a mix of video demonstrations, readings, and knowledge checks. Eligible residents can receive a low-cost portable crib following completion of the program. Launch of Online Data Dashboards: Three new dashboards with information about opioid overdoses, sexually transmitted infections, and respiratory illness located on the Public Health Department website. Providing a mix of historical and near real-time data to residents, healthcare providers, and other stakeholders for a better understanding of the most prevalent factors impacting the health of Racine residents. Launch of Digital HIV Partner Services Protocol: The City of Racine Public Health Department is the only jurisdiction in Wisconsin to implement online, digital HIV Partner Services. This service allows public health professionals to use various online platforms to aid in reaching partners and other individuals who may need testing or connection to care, to slow the spread of HIV and other infections. Video Series-Stay Positive, Test Negative: Eight short videos filmed and released, with the intent of raising awareness and addressing stigma around HIV, including testing, HIV Pre-Exposure Prophylaxis (PrEP), condom use and access, and privacy. Videos feature public health staff, a local youth, and a former Miss Wisconsin from Racine. They are shared on the Public Health Department's social media pages and website. Analyzed and Reported Recreational Water Samples: Over 1,500 samples from the City of Racine and eight other jurisdictions in Southeastern Wisconsin were acquired and analyzed including the coastal wetlands at Sam Myers Park in support of U.S. Army Corps of Engineers requirements. Publication of the 2026 North Zoo Beach Report Card: An online tool that provides up-to-date water quality data and actionable ways to support local watershed health. The report card, available at https://storymaps.arcgis.com/collections/30778ea27a87458eb72534c36477537b, evaluates indicators of water quality including E. coli, turbidity, pH, temperature, conductivity, and dissolved oxygen. It offers a transparent City of Racine | Proposed Budget Book 2027 Page 76 assessment of water health and promotes community involvement in protecting this vital resource. Partnerships with Racine Yache Club, Parks and Recreation and Cultural Services: Implementing a nature-based solution to capture stormwater runoff at Barker Street Dune Project at North Beach. The project consists of reclaiming dredging spoils to be reutilized. 100% Inspection Compliance of 450 Permitted Facilities: As an agent of the State for the Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP) and Wisconsin Department of Safety and Professional Services (DSPS) completed a routine inspection for every permit type in the 2025-2026 permitting year July 1, 2025, to June 30, 2026. This includes 379 retail food establishments, 44 hotels, motels, and tourist rooming houses, 16 recreational water facilities, and 11 body art facilities. There were 1,130 total inspections conducted, which included re-inspections and complaint inspections, during the same period. Supported Economic Development: Licensed 109 new businesses and permitted establishments, including retail food establishments, transient food vendors, tourist rooming houses, and body art facilities, supporting business growth throughout the City. Protected Neighborhoods Through Targeted Enforcement: Partnered with the Racine County Sheriff's Office and City Attorney's Office to investigate and close four illicit massage businesses operating within the City. 2027 STRATEGIC INITIATIVE Relocate the City of Racine Public Health Department to the Martin Luther King Jr. Community Center. Complete the relocation ensuring operational status for the Public Health Department in 2027. SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 Transfer the Public Health Laboratory Division to Water, Wastewater, and Parks Recreation and Cultural Services Departments for Enhanced Collaborative Opportunities: Since the 1930’s the City of Racine Laboratory Division has played a vital role in safeguarding the City of Racine’s natural resources ensuring the quality of water and environmental conditions within the Great Lakes basin. It has supported public health, community infrastructure, and environmental preservation. The Division provides regulatory oversight, conducts comprehensive water quality assessments, identifies pollution sources, and contributes to site remediation and restoration efforts. It also offers expertise in best management practices, planning, grant and technical writing, and analytical testing for various City departments and programs. Staff actively write, co-write, and review grant applications that directly or indirectly benefit the City of Racine. The Division also contracts with external agencies to conduct research, provide expert consultation, participate in environmental monitoring, support public events, and mentor student interns. In 2027, Laboratory Division functions will transition from the Public Health Department and be integrated among the City’s Parks, Water, and Wastewater Departments. This transition will align laboratory services with the departments connected to environmental monitoring, water quality management, and related infrastructure operations. While this change will maintain critical environmental testing and monitoring activities, the Public Health Department will no longer provide direct laboratory services, technical consultation, and environmental support functions that have historically been provided by the Division. Reduction in State and Federal Grant Funding: The Department anticipates a reduction of approximately $276,000 in State and Federal grant funding, including funding for the Cities Readiness Initiative (CRI), Public Health Emergency Preparedness (PHEP), Immunization, and Syphilis Prevention programs. Although funding for HIV Pre- Exposure Prophylaxis (PrEP) has increased, it does not offset the overall funding reduction. City of Racine | Proposed Budget Book 2027 Page 77 2027 PUBLIC HEALTH DEPARTMENT GOALS Goal Statement #1 Relocate the City of Racine Public Health Department to the Martin Luther King Jr. Community Center. Complete the relocation ensuring operational status for the Public Health Department in 2027. Goal Statement #2 Transfer the City of Racine Public Health Department Laboratory Division to the Water, Wastewater, Parks Recreation and Cultural Services Departments. Full implementation no later than May of 2027. Goal Statement #3 Increase food safety compliance at temporary events through the City of Racine Public Health Department Environmental Health Division. Distribute an online food safety training to 100% of all permitted vendors to increase compliance with sanitation, temperature controls, staffing, and approved food sources. City of Racine | Proposed Budget Book 2027 Page 78 EXPENDITURE SUMMARY - PUBLIC HEALTH DEPARTMENT Budgeted and Historical Expenditures by Appropriation Unit Operating ExpendituresInterdepartmental ExpensesSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $2,208,453 $2,330,007 $2,334,569 $2,488,845 6.6% Operating Expenditures $470,084 $411,107 $438,967 $446,967 1.8% Interdepartmental Expenses $563,156 $618,761 $663,811 $643,212 -3.1% Total Expenditures $3,241,694 $3,359,875 $3,437,347 $3,579,024 4.1% $3.24M$3.24M$3.24M $3.36M$3.36M $3.36M $3.44M$3.44M $3.44M $3.58M$3.58M $3.58M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $1.00M $2.00M $3.00M $4.00M Expenditures Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 79 DETAIL EXPENDITURES - PUBLIC HEALTH DEPARTMENT ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Health Salary & Fringes Hlth-Salaries 120-50100 $1,393,247 $1,467,214 $1,632,909 $1,650,846 1.1% Hlth-Part Time Salaries 120-50200 $97,099 $73,736 $0 $110,760 Hlth-Overtime 120-50300 $4,380 $7,122 $7,000 $7,000 0.0% Residency 120-50400 $25,249 $29,313 $19,141 $27,659 44.5% Hlth-FICA 120-51010 $111,633 $109,644 $126,193 $125,526 -0.5% Hlth-WRS 120-51100 $102,878 $107,604 $118,930 $118,368 -0.5% Hlth-Health Care 120-51200 $466,721 $529,351 $420,396 $446,686 6.3% Hlth-Mileage 120-51810 $7,246 $6,024 $10,000 $2,000 -80.0% Total Salary & Fringes $2,208,453 $2,330,007 $2,334,569 $2,488,845 6.6% Operating Expenditures Hlth-Professional Services 120-52100 $29,714 $42,669 $30,000 $30,000 0.0% Hlth-Contracted Services 120-52200 $72,653 $15,941 $39,750 $39,750 0.0% Hlth-Property/Equipment Rental 120-52210 $8,449 $7,418 $7,500 $7,500 0.0% Hlth-Animal Control Contract 120-52275 $217,800 $216,039 $216,040 $216,040 0.0% Hlth-Advertising 120-52315 $2,388 $317 $6,500 $6,500 0.0% Hlth-Office Supplies 120-53100 $6,335 $4,546 $6,000 $6,000 0.0% Hlth-Postage & Shipping 120-53110 $8,177 $7,504 $8,500 $10,500 23.5% Hlth-Publications & Subscrip 120-53115 $1,176 $1,134 $1,800 $1,800 0.0% Hlth-Copying & Printing 120-53160 $9,431 $10,842 $7,000 $7,000 0.0% Hlth-Work Supplies 120-53200 $56,167 $47,273 $53,000 $53,000 0.0% Hlth-Clinic Supplies 120-53205 $12,807 $11,955 $18,000 $20,000 11.1% Hlth-Small Equipment 120-53230 $2,813 $3,255 $8,000 $8,000 0.0% Hlth-Licenses Permits & Fees 120-53255 $853 $430 $600 $1,100 83.3% Hlth-Memberships 120-53265 $3,073 $2,833 $3,125 $3,125 0.0% Hlth-Meeting Expenses 120-53275 $2,540 $915 $1,650 $1,650 0.0% Hlth-External Comm Services 120-53360 $17,044 $8,242 $10,002 $13,502 35.0% Hlth- Educ/Training/Conferences 120-53800 $5,088 $5,993 $6,000 $6,000 0.0% Hlth-Travel 120-53810 $2,802 $15,690 $9,000 $9,000 0.0% Hlth-Equip Repairs & Mainten 120-54200 $10,775 $8,111 $6,500 $6,500 0.0% Total Operating Expenditures $470,084 $411,107 $438,967 $446,967 1.8% Interdepartmental Expenses Public Health Department Expenditures City of Racine | Proposed Budget Book 2027 Page 80 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Hlth-I/S Building Occupancy 120-55100 $129,157 $145,583 $163,143 $140,756 -13.7% Hlth-I/S City Telephone System 120-55200 $10,553 $0 $0 $0 0.0% Hlth-I/S Garage Fuel 120-55300 $0 $34 $1,000 $1,036 3.6% Hlth-I/S Garage Labor 120-55310 $0 $252 $530 $549 3.6% Hlth-I/S Garage Materials 120-55320 $0 $5 $318 $330 3.8% Hlth-I/S Information Systems 120-55400 $423,446 $472,887 $498,820 $500,541 0.3% Total Interdepartmental Expenses $563,156 $618,761 $663,811 $643,212 -3.1% Total Expenditures $3,241,694 $3,359,875 $3,437,347 $3,579,024 4.1% City of Racine | Proposed Budget Book 2027 Page 81 FIRE DEPARTMENT Steve Hansen Fire Chief MISSION STATEMENT   We will support our community, firefighters and paramedics through dedicated teamwork to ensure that as a fire department we continue to build, sustain, and improve our capability to prepare for, protect against, respond to, recover from and mitigate all hazards with compassion, fairness, integrity and respect. FUNCTION   The Racine Fire Department is an all hazards agency that provides the community with fire suppression, fire prevention, emergency medical services, hazardous materials, confined space, trench rescue, water/dive rescue, high and low angle rope rescue, and community risk reduction services to the citizens of Racine. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED • Successfully completed the Station 6 renovation project, including asbestos abatement, facility modernization, and the construction of additional restroom facilities. These improvements provide a safer, healthier, and more functional environment for firefighters while enhancing the department's ability to serve the community. • Continued expanding recruitment efforts through partnerships with Racine Unified School District Fire Academies, Gateway Technical College, community organizations, career fairs, and outreach events throughout the City of Racine. • Maintained an aggressive recruitment strategy by visiting every Racine high school and providing students with hands-on Candidate Physical Ability Test (CPAT) demonstrations to increase awareness of careers in the fire service. • Continued the regional recruit academy partnership with Caledonia and South Shore Fire Departments, improving training efficiencies, reducing costs, and strengthening regional collaboration. • Implemented department-wide Rapid Intervention Team (RIT) training to enhance firefighter rescue capabilities and improve responder safety during catastrophic emergency incidents. 2027 STRATEGIC INITIATIVES 1. Continue expanding firefighter recruitment and retention efforts through community outreach, educational partnerships, mentorship, and the Fire Cadet Program. 2. Increase Community Risk Reduction initiatives by expanding fire prevention education, smoke alarm installation programs, home safety assessments, and public preparedness campaigns. 3. Continue investing in firefighter health, safety, and wellness through cancer prevention initiatives, behavioral health resources, annual medical evaluations, and advanced rescue training. 4. Support construction planning and long-term capital improvements that modernize fire stations and improve operational readiness. 5. Pursue grant opportunities and technology enhancements that improve firefighter safety, operational efficiency, and emergency response capabilities. 6. Advance the construction of the new fire station, including groundbreaking and construction of a modern, safe, and operationally efficient facility that supports the long-term needs of the Fire Department and the community. City of Racine | Proposed Budget Book 2027 Page 82 SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 • Continued implementation of the Fire Department referendum funding approved by City voters, providing stable funding to maintain ambulance staffing, emergency medical response capabilities, and operational readiness following the expiration of the SAFER Grant. • Continue pursuing federal, state, and private grant opportunities to support firefighter safety equipment, training, apparatus, and facility improvements while minimizing the impact on local taxpayers. 2027 FIRE DEPARTMENT GOALS Goal Statement #1  Strengthen recruitment, retention, and workforce development to maintain a highly qualified, diverse, and resilient fire service workforce. The Fire Department will continue partnering with Human Resources, educational institutions, military organizations, and community groups to recruit qualified candidates. We will expand career outreach through job fairs, school presentations, social media, and community events while continuing to grow the Fire Cadet Program. We will strengthen mentorship, leadership development, and promotional preparation to improve employee retention and support succession planning. Goal Statement #2  Enhance community risk reduction through proactive fire prevention, public education, and targeted outreach initiatives. The Fire Department will continue providing fire and life safety education in schools, senior centers, businesses, and residential neighborhoods. Public education efforts will emphasize smoke alarm installation, cooking safety, lithium-ion battery safety, severe weather preparedness, and seasonal fire prevention topics. Department data will be used to identify areas with increased fire risk and prioritize prevention efforts where they can have the greatest impact. Goal Statement #3  Improve firefighter safety and operational readiness through continued investment in training, wellness, and modern equipment. The Fire Department will continue supporting firefighter health and safety through annual training, physical fitness initiatives, cancer prevention efforts, behavioral health resources, and the evaluation of emerging technologies and equipment. We will emphasize training that improves the effectiveness of emergency response while reducing injuries and enhancing operational preparedness. City of Racine | Proposed Budget Book 2027 Page 83 EXPENDITURE SUMMARY - FIRE DEPARTMENT Budgeted and Historical Expenditures by Appropriation Unit Interdepartmental ExpensesOperating ExpendituresSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $14,528,732 $14,791,749 $15,186,164 $16,894,034 11.2% Operating Expenditures $849,919 $893,548 $737,500 $697,400 -5.4% Interdepartmental Expenses $676,840 $672,060 $757,908 $783,044 3.3% Total Expenditures $16,055,492 $16,357,357 $16,681,572 $18,374,478 10.1% $16.06M$16.06M$16.06M $16.36M$16.36M $16.36M $16.68M$16.68M $16.68M $18.37M$18.37M $18.37M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $5.00M $10.00M $15.00M $20.00M Expenditures Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 84 DETAIL EXPENDITURES - FIRE DEPARTMENT ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Fire Department Salary & Fringes Fire-Salaries 13001-50100 $9,378,713 $9,262,641 $9,382,588 $11,159,885 18.9% Fire-Part Time Salaries 13001-50200 $208,402 $245,410 $428,732 $316,098 -26.3% Fire-Overtime 13001-50300 $294,998 $299,461 $460,000 $526,000 14.3% Residency 13001-50400 $9,983 $13,673 $22,547 $19,595 -13.1% Fire-FICA 13001-51010 $159,626 $151,539 $175,010 $189,759 8.4% Fire-WRS 13001-51100 $1,856,215 $1,838,702 $1,855,221 $2,142,997 15.5% Fire-Health Care 13001-51200 $2,620,697 $2,980,323 $2,861,566 $2,539,200 -11.3% Fire-Mileage 13001-51810 $99 $0 $500 $500 0.0% Total Salary & Fringes $14,528,732 $14,791,749 $15,186,164 $16,894,034 11.2% Operating Expenditures Fire-Contracted Services 13001-52200 $20,481 $39,470 $31,000 $0 -100.0% Fire-Property/Equipment Rental 13001-52210 $2,805 $2,805 $3,000 $4,000 33.3% Fire-Advertising 13001-52315 $0 $0 $500 $500 0.0% Fire-Testing/Physicals 13001-52370 $28,151 $25,144 $51,500 $62,000 20.4% Fire-Office Supplies 13001-53100 $8,687 $3,799 $7,000 $5,000 -28.6% Fire-Postage & Shipping 13001-53110 $971 $1,794 $1,500 $1,500 0.0% Fire-Publications & Subscrip 13001-53115 $4,226 $5,667 $6,500 $7,500 15.4% Fire-Copying & Printing 13001-53160 $3,619 $3,969 $4,000 $4,200 5.0% Fire-Work Supplies 13001-53200 $225,095 $210,606 $47,500 $50,000 5.3% Fire-Small Equipment 13001-53230 $3,094 $1,429 $6,500 $6,000 -7.7% Fire-Direct clothing expenses 13001-53240 $159,058 $141,535 $180,000 $180,000 0.0% Fire-Memberships 13001-53265 $3,785 $3,460 $3,500 $3,500 0.0% Fire-Utilities 13001-53300 $63,328 $85,346 $75,000 $80,000 6.7% Fire-External Comm Services 13001-53360 $21,080 $34,778 $35,000 $31,200 -10.9% Fire- Educ/Training/Conferences 13001-53800 $112,946 $100,103 $50,000 $30,000 -40.0% Fire-Building Rep & Mainten 13001-54100 $86,730 $87,364 $95,000 $97,000 2.1% Fire-Equip Repairs & Mainten 13001-54200 $105,863 $145,614 $130,000 $125,000 -3.8% Equipment Repairs & Maintenanc 13001-54200- 30018 $0 $665 $10,000 $10,000 0.0% Total Operating Expenditures $849,919 $893,548 $737,500 $697,400 -5.4% Interdepartmental Expenses Fire-I/S Building Occupancy 13001-55100 $374,818 $389,448 $436,421 $455,956 4.5% Fire Department Expenditures City of Racine | Proposed Budget Book 2027 Page 85 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Fire-I/S City Telephone System 13001-55200 $18,052 $0 $0 $0 0.0% Fire-I/S Garage Fuel 13001-55300 $133,063 $83,853 $120,000 $124,357 3.6% Fire-I/S Information Systems 13001-55400 $150,907 $198,759 $201,487 $202,731 0.6% Total Interdepartmental Expenses $676,840 $672,060 $757,908 $783,044 3.3% Total Expenditures $16,055,492 $16,357,357 $16,681,572 $18,374,478 10.1% City of Racine | Proposed Budget Book 2027 Page 86 POLICE DEPARTMENT Alexander Ramirez Chief of Police MISSION STATEMENT To Protect Life & Property, Promote Community Partnerships, Build Trust and Serve with Honor. FUNCTION Public Safety SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED 1. Increased Patrol Staffing to 187 sworn members. 2. Enhanced Community-Oriented Policing through Community-Oriented Policing (COP) initiatives, strengthening partnerships with residents. 3. Continued Recruitment and Retention Efforts Implemented targeted recruitment strategies, participated in regional hiring events, and enhanced retention efforts to address nationwide law enforcement staffing challenges. 4. Continued investments in mobile technology, records management, digital evidence systems, and in-car equipment to improve operational efficiency, transparency, and officer effectiveness. 5. Expanded wellness resources, leadership development, and annual in-service training to support employee health, resiliency, and professional growth. 6. Increased the use of intelligence-led policing, directed patrols, and collaborative enforcement efforts focused on violent and property, and quality-of-life concerns. 7. Conducted high-visibility traffic enforcement campaigns targeting impaired driving, speeding, and reckless driving. 8. Strengthened partnerships with local, county, state, and federal agencies to improve coordinated responses to violent crime, drug investigations, emergency preparedness, and special events. 9. Established Crime Gun Intelligence Center (CGIC) is a multi-agency program that systematically collects, analyzes, and shares intelligence from recovered crime guns to help law enforcement identify suspects, connect shootings, disrupt violent crime, and improve case clearance rates. 10. Successfully reduced gun violence through targeted prevention efforts, community collaboration, and strategies focused on improving public safety. 2027 STRATEGIC INITIATIVES 1. Crime Reduction: Leverage data-driven policing and intelligence-led resource deployment to reduce crime throughout the community. Strengthen partnerships with law enforcement agencies, community organizations, and violence prevention programs to implement comprehensive strategies focused on reducing gun violence, violent crime, and property crime. 2. Group Violence Interrupters Incidents Reviews: In partnership with the Department of Community Safety, continue implementing Group Violence Intervention (GVI) strategies through collaborative incident reviews, coordinated enforcement efforts, and community engagement to disrupt cycles of violence and improve public safety outcomes. 3. Domestic Violence Awareness: Enhance domestic violence prevention and victim support by consistently utilizing available resources, including the Lethality Assessment Program (LAP), the Women's Resource Center, and ongoing internal and external training opportunities. Increase public awareness of available services through proactive community outreach and strategic use of social media. City of Racine | Proposed Budget Book 2027 Page 87 4. Professional Development and Leadership Growth: Promote a culture of continuous learning by investing in the professional development of officers, supervisors, and civilian staff. Expand mentoring opportunities, leadership development programs, and advanced training to prepare employees for future leadership roles and organizational success. 5. Invest in Officer Wellness: Promote employee health, resilience, and overall wellness by expanding physical fitness initiatives, peer support services, and mental health resources. Continue supporting City of Racine wellness programs through the RPD Fitness Committee, monthly wellness challenges, and accessible wellness programming. 6. Enhance Traffic Safety: Prioritize targeted enforcement to reduce impaired, reckless, and distracted driving. Enhance speed enforcement in high-crash corridors, expand public education on traffic safety, and routinely analyze crash data to guide data-driven enforcement and maximize safety resources. 7. Enhance the Community Policing Model: Focus on building strong partnerships between police officers and community members. By encouraging regular interaction and open communication, officers and residents work together to identify and solve local problems before they escalate. This collaborative approach aims to increase trust, strengthen relationships, and promote cooperation between the police and the community we serve. SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 1. Police Vehicles upfitting increased by $25,000 for 2027. 2. Tasers decreased by $30,000 for 2027. 3. SWAT Body armor extended to 2030. 4. SWAT helmets and communications extended to 2030. 5. New Oscars needed for new County radio system upgrade. 6. Entering year 2 of 5 years with AXON for police technology products. 7. Parking system change over to PassPort. 8. Moving to modern optics for service weapons buy-back program. 9. Moved drone from 2027 to year 2028. 2027 POLICE DEPARTMENT GOALS Goal Statement #1  Enhance workforce development through ongoing training, leadership development, and professional growth opportunities The police department is committed to maintaining a highly trained, professional workforce through ongoing training and development. Recent retirements have reduced institutional knowledge and experience, increasing the proportion of newer officers. Continued investment in training and professional development is essential to maintaining operational effectiveness and continuity of service. State law requires officers to obtain 60 college credits within five years of hire. Currently, 23 officers need additional credits to meet this requirement. Supporting educational opportunities and professional development will help the department maintain compliance while strengthening workforce knowledge and capabilities. Continued investment in comprehensive training is essential to ensure all department members possess the knowledge, skills, judgment, and decision-making abilities necessary to perform their duties effectively, safely, and in accordance with current legal requirements, established professional standards, and evolving best practices in law enforcement. Additionally, it will prepare the next generation of supervisors and leaders. City of Racine | Proposed Budget Book 2027 Page 88 Goal Statement #2  Reduce the incidence and impact of domestic violence/intimate partner violence by ten percent in the City of Racine The initiative will reduce domestic/intimate partner violence through proactive enforcement of domestic violence laws, victim-centered response and support services, offender accountability through thorough investigation and prosecution, collaboration with community-based organizations, the District Attorney's Office, domestic violence advocates, and other criminal justice partners, and community education, prevention, and outreach initiatives designed to increase public awareness and reduce repeat victimization. Goal Statement #3 Obtain police accreditation by meeting professional standards and promoting excellence in public safety and service. During 2025 and 2026, the Racine Police Department pursued professional accreditation by strengthening policy development, enhancing compliance management, investing in staff training, and dedicating resources to the accreditation process. Achieving accreditation will reinforce accountability, improve operational effectiveness and risk management, and strengthen public confidence by ensuring the Department meets nationally recognized standards of excellence in law enforcement. City of Racine | Proposed Budget Book 2027 Page 89 EXPENDITURE SUMMARY - POLICE DEPARTMENT  Budgeted and Historical Expenditures by Appropriation Unit Operating ExpendituresInterdepartmental ExpensesSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $27,053,838 $30,857,683 $31,428,825 $33,793,619 7.5% Operating Expenditures $2,586,901 $2,718,601 $2,402,817 $2,245,490 -6.5% Interdepartmental Expenses $2,760,979 $2,841,358 $3,084,652 $3,175,255 2.9% Total Expenditures $32,401,718 $36,417,641 $36,916,294 $39,214,364 6.2% $32.40M$32.40M$32.40M $36.42M$36.42M $36.42M $36.92M$36.92M$36.92M $39.21M$39.21M $39.21M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $20.00M $40.00M $60.00M Expenditures Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 90 DETAIL EXPENDITURES - POLICE DEPARTMENT ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Police Department Salary & Fringes Pd-Salaries 13101-50100 $15,972,942 $18,028,506 $18,005,012 $19,418,378 7.8% Pd-Part Time Salaries 13101-50200 $268,029 $282,878 $286,166 $321,671 12.4% Pd-Overtime 13101-50300 $1,244,009 $1,144,401 $1,500,000 $2,500,000 66.7% Overtime 13101-50300- 30015 $39,312 $0 $0 $0 0.0% Residency 13101-50400 $53,607 $68,401 $68,822 $71,190 3.4% Pd-FICA 13101-51010 $1,296,629 $1,443,285 $1,437,503 $1,564,568 8.8% FICA 13101-51010- 30015 $2,723 $0 $0 $0 0.0% Pd-WRS 13101-51100 $2,433,817 $2,878,810 $2,795,874 $3,122,676 11.7% WRS 13101-51100- 30015 $6,110 $0 $0 $0 0.0% Pd-Health Care 13101-51200 $5,124,691 $6,307,427 $6,578,630 $5,867,000 -10.8% Pd-Clothing Allowance 13101-51600 $152,949 $162,690 $180,000 $230,000 27.8% Pd-Mileage 13101-51810 $979 $1,682 $900 $900 0.0% Mileage 13101-51810- 30015 $84 $0 $0 $0 0.0% Cso-Salaries 13105-50100 $278,402 $318,662 $339,686 $407,307 19.9% Cso-Overtime 13105-50300 $2,671 $4,390 $2,500 $3,000 20.0% Residency 13105-50400 $7,355 $7,450 $8,552 $8,666 1.3% Cso-FICA 13105-51010 $21,092 $24,348 $26,480 $30,905 16.7% Cso-WRS 13105-51100 $19,678 $23,161 $25,073 $30,158 20.3% Cso-Health Care 13105-51200 $128,761 $161,592 $173,627 $217,200 25.1% Total Salary & Fringes $27,053,838 $30,857,683 $31,428,825 $33,793,619 7.5% Operating Expenditures Pd-Professional Services 13101-52100 $125,949 $114,991 $90,000 $150,000 66.7% Pd-Contracted Services 13101-52200 $115,187 $210,772 $237,000 $141,770 -40.2% Pd-SIU-Contracted Services 13101-52200- 31001 $40,684 $37,823 $25,000 $27,670 10.7% Pd-Property/Equipment Rental 13101-52210 $25,408 $29,748 $25,000 $33,800 35.2% Pd-SIU-Property/Equipmt Rental 13101-52210-31001 $71,500 $71,500 $93,000 $12,000 -87.1% Property/Equipment Rental 13101-52210- 31084 $0 $7,400 $10,000 $0 -100.0% Pd-Banking/Financial Charges 13101-52220 $51,394 $31,224 $25,000 $30,000 20.0% Pd-Prisoner Expenses 13101-52240 $0 $27,600 $25,000 $25,000 0.0% Pd-Outside Help 13101-52310 $1,843 $1,519 $5,000 $7,000 40.0% Pd-Advertising 13101-52315 $2,136 $1,595 $2,500 $4,500 80.0% Pd-Special Programs/Events 13101-52350 $21,506 $10,188 $12,000 $17,000 41.7% Pd-Towing 13101-52380 $184,041 $219,287 $140,000 $175,000 25.0% Police Department Expenditures City of Racine | Proposed Budget Book 2027 Page 91 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Pd-Office Supplies 13101-53100 $50,317 $50,572 $60,000 $60,000 0.0% Pd-Postage & Shipping 13101-53110 $19,158 $27,318 $20,300 $22,000 8.4% Pd-Publications & Subscrip 13101-53115 $14,646 $5,126 $10,000 $50,950 409.5% Pd-Copying & Printing 13101-53160 $17,278 $21,031 $17,000 $17,000 0.0% Pd-SIU-Copying & Printing 13101-53160- 31001 $296 $615 $1,000 $1,000 0.0% Pd-Work Supplies 13101-53200 $173,405 $224,896 $180,000 $181,000 0.6% Pd-SIU-Work Supplies 13101-53200- 31001 $40,000 $53,012 $80,000 $80,000 0.0% Pd-SWAT-Work Supplies 13101-53200-31011 $15,486 $18,054 $15,000 $15,000 0.0% Work Supplies 13101-53200- 31084 $0 $2,411 $5,000 $0 -100.0% Pd-SIU Offsite Expenses 13101-53225 $5,463 $4,074 $3,000 $3,000 0.0% Pd-SIU-Offsite Expenses 13101-53225- 31001 $4,517 $2,893 $5,000 $5,000 0.0% Pd-Small Equipment 13101-53230 $167,584 $149,243 $139,000 $140,000 0.7% PD-Direct clothing expenses 13101-53240 $4,878 $3,479 $2,000 $2,000 0.0% Pd-Memberships 13101-53265 $4,680 $4,229 $4,000 $4,000 0.0% Pd-Meeting Expenses 13101-53275 $3,814 $1,089 $1,500 $3,000 100.0% Pd-Ammunition 13101-53285 $67,278 $133,741 $60,000 $75,000 25.0% Pd-SWAT-Ammunition 13101-53285-31011 $15,390 $13,871 $15,000 $15,000 0.0% Pd-Utilities 13101-53300 $52,159 $68,872 $48,600 $45,000 -7.4% Pd-SIU-Utilities 13101-53300- 31001 $2,820 $2,761 $3,000 $3,000 0.0% Utilities 13101-53300- 31084 $0 $965 $5,000 $0 -100.0% Pd-External Comm Services 13101-53360 $133,099 $160,438 $120,000 $120,000 0.0% Pd-SIU-External Comunctn Srvcs 13101-53360- 31001 $5,904 $5,224 $8,000 $8,000 0.0% Pd- Educ/Training/Conferences 13101-53800 $129,898 $124,848 $150,000 $150,000 0.0% Pd-Travel 13101-53810 $50 $2,703 $0 $1,300 Pd-Equip Repairs & Mainten 13101-54200 $94,259 $77,535 $90,000 $90,000 0.0% Pd-Transfer to Special Revenue 13101-59200 $40,478 $40,478 $50,000 $50,000 0.0% Professional Services 13105-52100 $1,778 $0 $0 $0 0.0% Cso-Office Supplies 13105-53100 $72 $276 $1,000 $1,000 0.0% Cso-Work Supplies 13105-53200 $4,838 $3,208 $3,000 $3,000 0.0% Cso-Direct clothing expenses 13105-53240 $1,886 $4,031 $10,000 $10,000 0.0% Cso- Educ/Training/Conferences 13105-53800 $9,859 $7,128 $10,000 $10,000 0.0% Building Repairs & Maintenance 13105-54100 $0 $8,583 $3,000 $3,000 0.0% Disp-Community Dispatch Serv 13106-52250 $770,557 $635,719 $500,417 $400,000 -20.1% Pfcm-Professional Services 13107-52100 $7,500 $0 $0 $0 0.0% Pfcm-Fire-Professional Service 13107-52100- 30003 $3,082 $15,630 $25,000 $15,000 -40.0% City of Racine | Proposed Budget Book 2027 Page 92 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Professional Services 13107-52100- 31012 $76,782 $74,344 $55,000 $25,000 -54.5% Advertising 13107-52315-31012 $7,413 $6,094 $13,000 $13,000 0.0% Pfcm-Office Supplies 13107-53100 $0 $333 $500 $500 0.0% Pfcm-Postage & Shipping 13107-53110 $464 $128 $0 $0 0.0% Pfcm-Work Supplies 13107-53200 $166 $0 $0 $0 0.0% Total Operating Expenditures $2,586,901 $2,718,601 $2,402,817 $2,245,490 -6.5% Interdepartmental Expenses Pd-I/S Building Occupancy 13101-55100 $811,725 $860,003 $942,297 $984,476 4.5% Pd-I/S City Telephone System 13101-55200 $55,070 $0 $0 $0 0.0% Pd-I/S Garage Fuel 13101-55300 $371,980 $244,069 $315,000 $326,438 3.6% I/S Garage Fuel 13101-55300- 30015 $1,156 $0 $0 $0 0.0% Pd-I/S Garage Labor 13101-55310 $385,309 $403,712 $450,500 $466,858 3.6% Pd-I/S Garage Materials 13101-55320 $168,362 $172,326 $201,400 $208,713 3.6% Pd-I/S Information Systems 13101-55400 $911,477 $1,114,369 $1,139,255 $1,151,255 1.1% Cso-I/S Garage Fuel 13105-55300 $24,024 $16,495 $15,000 $15,545 3.6% Cso-I/S Garage Labor 13105-55310 $21,863 $22,189 $14,840 $15,379 3.6% Cso-I/S Garage Materials 13105-55320 $9,411 $8,195 $6,360 $6,591 3.6% Disp-I/S City Telephone System 13106-55200 $602 $0 $0 $0 0.0% Total Interdepartmental Expenses $2,760,979 $2,841,358 $3,084,652 $3,175,255 2.9% Total Expenditures $32,401,718 $36,417,641 $36,916,294 $39,214,364 6.2% City of Racine | Proposed Budget Book 2027 Page 93 DEPARTMENT OF COMMUNITY SAFETY John Tate II Director of Community Safety MISSION STATEMENT To improve the safety and quality of life of City of Racine residents by using evidence-informed, community-driven interventions to reduce instances of community violence. To develop a shared understanding of Community Safety through the lens of public health and social benefit. To orient City resources and relationships for the purpose of creating a safe environment to live and learn, work and play, and build a strong, successful community. FUNCTION The Department ensures the fulfillment of departmental goals and objectives utilizing effective public health- oriented policy and programming for the reduction of community-based violence and enhancement of community health and safety for the betterment of all Racine residents. The Administrative Division provides administrative oversight, regulatory management, strategic planning, budgeting, personnel relations, direct / programmatic community interactions, grant / technical writing services, internal / external agency collaboration, and direct client (participant) services. Financial support is comprised of tax levy and when possible, supplanted to the maximum degree available by grants. Grant applications are written / co-written / reviewed by the Director of Community Safety with support from the Finance Department and awards directly or indirectly benefit the City of Racine. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED 2026 saw sustained and consistent application of GVI strategies, primarily in the form of the bi-weekly shooting reviews. Even during cycles where there were no incidents to review, the meetings occurred and was used to strategize probable future challenges around retaliatory violence and precursor events. As of August 2026, shots fired statistics are slightly outpacing 2025’s number with 112 versus 87. However, homicides and non-fatal shootings have decreased, suggesting that a portion of the shots that have occurred are without human targets. Additionally, the Dept. of Community Safety has also maintained monthly collaborative convenings surrounding domestic and intimate partner violence with key stakeholders. Establishment of a specific intervention strategy was partially contingent upon secured received through grant applications, which has not occurred to date. However, a major application is still pending a final disposition. 2027 STRATEGIC INITIATIVES 1. To establish formal committee/commission for the development of targeted prevention and intervention strategies of domestic and intimate-partner violence and sexual. 2. To continue refining community violence intervention strategies for consistent application beyond retaliatory gun violence conflict, with a n expanded focus on restorative justice practices. 3. To further formalize and refine overall departmental operating procedures and intensive case management practices and expectations. 4. To improve sub-granting processes to ensure balanced opportunities for both emerging and legacy community- based organizations – contingent upon granting opportunities being available. SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 Building upon the sustained communication and organization of stakeholders regarding domestic and intimate partner violence, the Department aims to establish a formal convening structure in the form of a DV/IPV City of Racine | Proposed Budget Book 2027 Page 94 commission, which would be comprised of appointed members from various governing agencies and community partners. Pending Council action, the Department may provide oversight for funds for programming that organizes neighbors and neighborhoods to develop and support local groups focused on neighborhood safety and improved relationships with local law enforcement; or the Council may direct the department to directly facilitate programming that organizes neighbors and neighborhoods groups focused on neighborhood safety and improved relationships with law enforcement. Develop a restorative justice/reconciliation intervention strategy by working with local spiritual and religious leaders to engage with local families and social groups experiencing multi-generational conflicts and violence. 2027 DEPARTMENT OF COMMUNITY SAFETY GOALS Goal Statement #1  Expand Violence Intervention Strategy Expand and refine Group Violence Intervention strategy. Improve consistency with integrating the review of non- firearm violence incidents (fights, assaults, social media threats) in the community, specifically social drinking establishments, into strategy. Continue refining and institutionalizing base GVI strategy. Reduce shots-fired statistics by 10%. Goal Statement #2  Establish a formal committee/ commission focus on addressing Domestic and Intimate Partner Violence and Sexual Assault The purpose of this committee/commission will be to coordinate the community's response to domestic and intimate partner violence and sexual assault by promoting communication and collaboration among stakeholder, including law enforcement, victim advocates, criminal legal system staff, school personnel, health care providers, program provider for survivors and harm-doers, corrections officials, policy-makers, children's service providers, prosecutors, and the community at large. Goal Statement #3  Improve and quantify progress of Intensive Case Management program participants Achieve rate of less than 50% recidivism or new arrest of program participants after three months enrolled in a Case Management Support. City of Racine | Proposed Budget Book 2027 Page 95 EXPENDITURE SUMMARY - DEPARTMENT OF COMMUNITY SAFETY Budgeted and Historical Expenditures by Appropriation Unit Operating ExpendituresSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $0 $0 $378,400 $383,352 1.3% Operating Expenditures $0 $0 $2,000 $42,000 2,000.0% Total Expenditures $0 $0 $380,400 $425,352 11.8% 000 000 $0.38M$0.38M$0.38M $0.43M$0.43M $0.43M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $0.20M $0.40M $0.60M Expenditures Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 96 DETAIL EXPENDITURES - DEPARTMENT OF COMMUNITY SAFETY ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Community Safety Salary & Fringes Full Time Salaries 13301-50100 $0 $0 $232,000 $238,908 3.0% Overtime 13301-50300 $0 $0 $0 $10,000 Residency 13301-50400 $0 $0 $9,500 $4,676 -50.8% FICA 13301-51010 $0 $0 $17,800 $18,508 4.0% WRS 13301-51100 $0 $0 $16,500 $17,660 7.0% Health Care 13301-51200 $0 $0 $102,600 $93,600 -8.8% Total Salary & Fringes $0 $0 $378,400 $383,352 1.3% Operating Expenditures Contracted Services 13301-52200 $0 $0 $0 $25,000 Office Supplies 13301-53100 $0 $0 $1,000 $6,000 500.0% Work Supplies 13301-53200 $0 $0 $1,000 $11,000 1,000.0% Total Operating Expenditures $0 $0 $2,000 $42,000 2,000.0% Total Expenditures $0 $0 $380,400 $425,352 11.8% Department of Community Safety Expenditures City of Racine | Proposed Budget Book 2027 Page 97 DEPARTMENT OF PUBLIC WORKS John Rooney Commissioner of Public Works MISSION STATEMENT The Public Works Department is responsible for managing all functions including Administration, Engineering, Solid Waste, Lift Bridges, Street Maintenance, Street Lighting, Traffic Signals and Emergency Sirens. Public Works also manages the Building Complex, Equipment Garage, Sanitary Sewer, and Waste Disposal (Recycling), which are covered under different Mission Statements. FUNCTION The Public Works Department performs all the Mission Statement duties and needs to ensure all contracts are monitored and performed as required by State and Federal requirements. Public Works bids out all City funded projects in a proper manner and ensures that the annual budget is set up to cover all projects necessary to maintain roadways and facilities properly. Solid Waste Division is responsible for the collection of all residential solid waste via the cart system implemented in 2017. The Engineering Division is responsible for streets, lighting, and signal design, construction contract management, and storm water and sanitary sewer maintenance projects. The Street Maintenance Division is responsible for maintaining streets and connecting highways in the City of Racine including pothole filling, asphalt patching, crack filling, mastic installation, and concrete slab, curb & gutter, and joint seam replacement. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED 1. Enhanced DPW service delivery through the implementation of Cityworks service request data and refuse truck camera technology, improving accountability, service tracking, and outcomes for residents. 2. Constructed six city-owned electric vehicle charging stations in the City Hall pit parking lot. 3. Continuing municipal solid waste and recycling cart replacement city-wide. 4. Installed audio pedestrian crossing beacons and implemented new signal timing plan to provide traffic calming on Main Street from State to Seventh Streets. 5. Installed flashing pedestrian beacons on Main Street at Augusta Street and Walton Avenue to facilitate pedestrian safety and provide traffic calming. 6. Razed McMynn Parking Ramp and replace with new surface parking lot. 7. Saturday ONLY operating hours at Pearl Street drop-off center for brush and yard waste (Off-Season hours November through February 7:45AM – 3:45PM AND On-Season hours March through October 7:45AM – 5:45PM) 8. Applied for WisDOT HSIP funds to address traffic calming on Washington Avenue (STH 20) in Uptown area. 9. Applied for WisDOT STP funds for 16th Street Reconstruction from Ohio Street to Monroe Avenue. 10. Applied for WisDOT Local Bridge Funding for rehabilitation for Spring Street Bridge and deck coating of West Sixth Street Bridge. 11. Completed construction of Ohio Street and South Memorial Drive BIL funded STP-U road reconstruction and resurfacing projects. City of Racine | Proposed Budget Book 2027 Page 98 12. Completed third year of four on tuckpointing city-owned building envelopes. 13. Solicited options and estimates for the Fourth Street Retaining Wall and Root River Access project. 2027 STRATEGIC INITIATIVES 1. Leading the engineering, survey and development initiatives to plat, design and construct a 34-lot residential subdivision at the former Giese School site located at 512 Byrd Avenue. 2. Solicited options and estimates for the Fourth Street Retaining Wall and Root River Access project. 3. Upgrade the nearly 20-year-old brine making equipment for snow & ice operations 4. Construct structural repairs to both the Main Street and State Street lift bridges. 5. The City Engineer’s Office will design a pilot project and prepare plans, specifications and estimates and advertising bids for the College Avenue Brick Exposure Pilot Project between 9 and 10 Streets. SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 1. Begin construction of Lathrop Avenue BIL funded STP-U road reconstruction projects. 2. Continue credit only payment method for new transfer station operations. 3. Lift bridge reimbursement from WisDOT will be limited to basic labor operations, utility costs and minor maintenance. 2027 DEPARTMENT OF PUBLIC WORKS GOALS Goal Statement #1 Move the yard waste drop off location from Pearl Street to the transfer station site at 6300 21st Street In order to move the Pearl Street yard waste dropoff location, DPW will bid out work to provide a yard waste drop off at the west side of the Transfer Station Site. This will require professional services in producing plans, specifications and estimates, bidding procedures, and the construction work itself. Yard waste drop off will remain at Pearl Street until the new site is ready in 2027. Additionally, once the yard waste drop-off is operational at the transfer station site, the expanded hours of service will be as follows: April 1 – September 30 = Tuesday through Saturday from 10:00am to 5:45pm October 1 – March 31 = Wednesday and Saturday only from 10:00am to 5:45pm Goal Statement #2 Install cameras telematics/ GPS equipment on all DPW snow and ice equipment DPW proposes installing cameras/telematics, and GPS software on all snow and ice equipment in order to better track the services provided during snow and ice events. This new technology will be integrated with all the plow and salting systems and will track blade position, salt rates, and routing in order to improve situational awareness and the efficient routing of assets. This technology can provide real time data and imagery to answer and/or mitigate queries regarding operations. th th City of Racine | Proposed Budget Book 2027 Page 99 Goal Statement #3 Institute a new re-education policy for residents who do not comply with the rules/ordinance for timely solid waste and recycling cart placement for pick up. Cameras installed on refuse trucks will be utilized to verify whether residents have placed solid waste and recycling carts at the curb in accordance with established collection requirements. This technology will provide DPW with data to help educate residents on proper cart placement and collection times. Based on the information collected, DPW may not return to collect solid waste or recycling for service requests identified by the Department of Customer Service as missed or late pickups when the carts were not placed in accordance with City ordinance. Goal Statement #4 Establish an auxiliary snowplow driver program that allows the City to recruit and utilize qualified retired City employees who maintain current Commercial Driver’s Licenses (CDLs) to provide supplemental snow and ice removal staffing during winter weather events. Develop an auxiliary snowplow driver program utilizing qualified retired City employees with current CDL licenses to supplement DPW snow and ice removal operations. DPW will work with Human Resources to determine seasonal staffing needs and establish a process for hiring qualified retired employees on an as-needed basis. This program will provide additional experienced drivers during significant or prolonged winter weather events, helping address staffing shortages, employee absences, and the need for extended snow removal operations. City of Racine | Proposed Budget Book 2027 Page 100 EXPENDITURE SUMMARY - DEPARTMENT OF PUBLIC WORKS Budgeted and Historical Expenditures by Appropriation Unit Interdepartmental ExpensesOperating ExpendituresSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $5,208,094 $5,811,715 $6,706,235 $6,467,633 -3.6% Operating Expenditures $3,396,187 $4,077,360 $4,009,900 $4,038,304 0.7% Interdepartmental Expenses $2,615,614 $2,425,434 $2,875,040 $2,932,805 2.0% Total Expenditures $11,219,895 $12,314,509 $13,591,175 $13,438,742 -1.1% $11.22M$11.22M$11.22M $12.31M$12.31M $12.31M $13.59M$13.59M $13.59M $13.44M$13.44M $13.44M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $5.00M $10.00M $15.00M Expenditure Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 101 DETAIL EXPENDITURES - DEPARTMENT OF PUBLIC WORKS ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Public Works Salary & Fringes Dpwa-Salaries 14001-50100 $189,919 $205,074 $182,698 $134,675 -26.3% Dpwa-Overtime 14001-50300 $23 $0 $0 $0 0.0% Residency 14001-50400 $5,685 $5,251 $5,800 $5,891 1.6% Dpwa-FICA 14001-51010 $14,344 $15,030 $14,402 $10,741 -25.4% Dpwa-WRS 14001-51100 $13,503 $14,622 $13,571 $10,191 -24.9% Dpwa-Health Care 14001-51200 $40,914 $60,759 $55,386 $40,236 -27.4% Dpwa-Mileage 14001-51810 $271 $564 $400 $1,500 275.0% Eng-FICA 14002-51010 $177 $0 $0 $0 0.0% Swst-Salaries 14006-50100 $1,303,099 $1,237,339 $1,889,367 $1,891,393 0.1% Swst-Overtime 14006-50300 $9,929 $20,068 $11,420 $22,980 101.2% Residency 14006-50400 $57,805 $43,015 $57,476 $47,477 -17.4% Swst-FICA 14006-51010 $95,938 $90,595 $152,217 $158,311 4.0% Swst-WRS 14006-51100 $97,353 $97,297 $144,275 $155,074 7.5% Swst-Health Care 14006-51200 $754,803 $1,024,656 $1,015,342 $887,244 -12.6% Stmt-Salaries 14010-50100 $1,125,437 $1,238,893 $1,245,907 $1,254,652 0.7% Stmt-Part Time Salaries 14010-50200 $5,532 $5,554 $120,680 $127,188 5.4% Stmt-Overtime 14010-50300 $43,264 $165,129 $121,300 $114,900 -5.3% Residency 14010-50400 $52,083 $38,280 $56,269 $65,651 16.7% Stmt-FICA 14010-51010 $88,263 $103,836 $123,696 $125,485 1.4% Stmt-WRS 14010-51100 $83,489 $99,992 $108,155 $113,741 5.2% Stmt-Health Care 14010-51200 $462,533 $477,021 $709,199 $553,086 -22.0% Stmt-Clothing Allowance 14010-51600 $1,706 $1,431 $0 $1,000 Lght-Salaries 14012-50100 $104,102 $179,776 $136,107 $144,873 6.4% Lght-Overtime 14012-50300 $8,384 $23,342 $22,530 $40,215 78.5% Residency 14012-50400 $208 $0 $0 $0 0.0% Lght-FICA 14012-51010 $8,414 $15,216 $10,370 $10,708 3.3% Lght-WRS 14012-51100 $7,774 $14,119 $9,803 $10,501 7.1% Lght-Health Care 14012-51200 $38,415 $67,827 $41,358 $37,110 -10.3% Trfc-Salaries 14013-50100 $309,039 $184,605 $279,232 $290,713 4.1% Trfc-Part Time Salaries 14013-50200 $49,152 $46,090 $0 $25,000 Trfc-Overtime 14013-50300 $45,615 $19,666 $22,530 $40,215 78.5% Residency 14013-50400 $3,693 $2,530 $2,691 $2,781 3.3% Trfc-FICA 14013-51010 $29,149 $18,150 $21,503 $22,165 3.1% Trfc-WRS 14013-51100 $24,613 $13,881 $20,298 $21,279 4.8% Trfc-Health Care 14013-51200 $133,465 $282,106 $112,253 $100,657 -10.3% Total Salary & Fringes $5,208,094 $5,811,715 $6,706,235 $6,467,633 -3.6% Operating Expenditures Dpwa-Professional Services 14001-52100 $3,231 $1,060 $14,500 $500 -96.6% Department of Public Works Expenditures City of Racine | Proposed Budget Book 2027 Page 102 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Dpwa-Contracted Services 14001-52200 $4,970 $3,108 $3,600 $0 -100.0% Dpwa- Property/Equipment Rental 14001-52210 $5,160 $8,092 $0 $10,500 Dpwa-Outside Help 14001-52310 $0 $0 $500 $0 -100.0% Dpwa-Advertising 14001-52315 $6,636 $3,992 $1,500 $8,000 433.3% Dpwa-Office Supplies 14001-53100 $2,700 $3,416 $3,500 $3,500 0.0% Dpwa-Postage & Shipping 14001-53110 $1,632 $1,985 $1,500 $3,000 100.0% Dpwa-Publications & Subscrip 14001-53115 $0 $10 $0 $0 0.0% Dpwa-Copying & Printing 14001-53160 $999 $2,088 $2,300 $2,500 8.7% Dpwa-Work Supplies 14001-53200 $8,677 $8,479 $6,000 $3,500 -41.7% Dpwa-Memberships 14001-53265 $3,339 $3,043 $4,000 $4,500 12.5% Dpwa-External Comm Services 14001-53360 $18,339 $20,108 $18,000 $21,000 16.7% Dpwa- Educ/Training/Conferences 14001-53800 $1,095 $1,739 $1,500 $2,000 33.3% Dpwa-Travel 14001-53810 $620 $210 $1,200 $1,500 25.0% Sim-Utilities 14004-53300 $0 $0 $300 $0 -100.0% Sim-Equip Repairs & Mainten 14004-54200 $7,675 $0 $12,500 $12,500 0.0% Swst-Professional Services 14006-52100 $858 $856 $0 $0 0.0% Swst-Contracted Services 14006-52200 $0 $0 $25,000 $25,000 0.0% Swst-Waste Disposal 14006-52215 $1,215,096 $1,322,893 $1,487,500 $1,506,000 1.2% Swst-Advertising 14006-52315 $82,146 $81,588 $87,000 $7,000 -92.0% Swst-Office Supplies 14006-53100 $2,545 $2,248 $2,500 $2,500 0.0% Swst-Work Supplies 14006-53200 $93 $0 $1,000 $14,200 1,320.0% Swst-Janitorial Supplies 14006-53210 $0 $0 $500 $500 0.0% Swst-Direct clothing expenses 14006-53240 $1,263 $0 $1,000 $1,000 0.0% Swst-Utilities 14006-53300 $0 $14,025 $36,000 $30,000 -16.7% Swst- Educ/Training/Conferences 14006-53800 $0 $68 $1,000 $2,000 100.0% Swst-Travel 14006-53810 $338 $196 $1,000 $2,000 100.0% Stmt-Professional Services 14010-52100 $1,174 $754 $0 $0 0.0% Stmt-Contracted Services 14010-52200 $27,229 $11,020 $8,000 $10,100 26.2% Stmt-Property/Equipment Rental 14010-52210 $0 $187 $1,000 $1,000 0.0% Stmt-Office Supplies 14010-53100 $1,981 $1,999 $2,000 $2,000 0.0% Stmt-Copying & Printing 14010-53160 $214 $553 $0 $0 0.0% Stmt-Work Supplies 14010-53200 $693,877 $950,353 $760,000 $773,904 1.8% Stmt-Janitorial Supplies 14010-53210 $0 $0 $1,000 $1,000 0.0% Stmt-Utilities 14010-53300 $0 $0 $32,500 $33,000 1.5% Stmt- Educ/Training/Conferences 14010-53800 $1,742 $1,552 $1,000 $2,000 100.0% Stmt-Travel 14010-53810 $296 $77 $1,000 $2,000 100.0% Lght-Professional Services 14012-52100 $83,301 $110,410 $100,000 $50,000 -50.0% Lght-Contracted Services 14012-52200 $0 $0 $30,000 $30,000 0.0% Lght-Work Supplies 14012-53200 $106,861 $231,720 $165,000 $165,000 0.0% Lght-Utilities 14012-53300 $953,332 $1,045,857 $915,000 $915,000 0.0% City of Racine | Proposed Budget Book 2027 Page 103 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Lght-Equip Repairs & Mainten 14012-54200 $2,344 $736 $5,000 $2,000 -60.0% Trfc-Contracted Services 14013-52200 $0 $2,800 $25,000 $90,000 260.0% Trfc-Work Supplies 14013-53200 $7,936 $7,381 $60,000 $145,000 141.7% Trfc-Utilities 14013-53300 $53,133 $55,315 $50,000 $50,000 0.0% Trfc-External Comm Services 14013-53360 $1,091 $2,948 $0 $3,100 Trfc-Equip Repairs & Mainten 14013-54200 $94,265 $174,493 $140,000 $100,000 -28.6% Total Operating Expenditures $3,396,187 $4,077,360 $4,009,900 $4,038,304 0.7% Interdepartmental Expenses Dpwa-I/S Building Occupancy 14001-55100 $9,301 $36,482 $40,881 $17,000 -58.4% Dpwa-I/S City Telephone System 14001-55200 $1,807 $0 $0 $0 0.0% Dpwa-I/S Information Systems 14001-55400 $260,292 $288,171 $304,917 $305,759 0.3% Eng-I/S Building Occupancy 14002-55100 $36,052 $0 $0 $0 0.0% Eng-I/S City Telephone System 14002-55200 $4,216 $0 $0 $0 0.0% Eng-I/S Garage Fuel 14002-55300 $4,033 $2,298 $0 $0 0.0% Eng-I/S Garage Labor 14002-55310 $4,440 $5,544 $0 $0 0.0% Eng-I/S Garage Materials 14002-55320 $1,520 $1,947 $0 $0 0.0% Swst-I/S Building Occupancy 14006-55100 $86,569 $59,596 $66,822 $67,000 0.3% Swst-I/S City Telephone System 14006-55200 $602 $0 $0 $0 0.0% Swst-I/S Garage Fuel 14006-55300 $305,024 $123,350 $175,000 $183,463 4.8% Swst-I/S Garage Labor 14006-55310 $449,989 $375,007 $504,560 $522,881 3.6% Swst-I/S Garage Materials 14006-55320 $373,344 $284,410 $320,332 $331,964 3.6% Swst-I/S Information Systems 14006-55400 $9,667 $11,040 $11,554 $11,614 0.5% Stmt-I/S Building Occupancy 14010-55100 $97,624 $101,405 $113,700 $118,790 4.5% Stmt-I/S City Telephone System 14010-55200 $2,108 $0 $0 $0 0.0% Stmt-I/S Garage Fuel 14010-55300 $148,377 $129,988 $200,000 $207,262 3.6% Stmt-I/S Garage Labor 14010-55310 $423,078 $501,453 $580,700 $598,622 3.1% Stmt-I/S Garage Materials 14010-55320 $264,212 $282,329 $311,640 $322,862 3.6% Stmt-I/S Information Systems 14010-55400 $85,674 $94,403 $100,058 $100,297 0.2% Lght-I/S Garage Fuel 14012-55300 $1,197 $2,279 $1,800 $1,865 3.6% Lght-I/S Garage Labor 14012-55310 $2,672 $4,190 $18,550 $19,224 3.6% Lght-I/S Garage Materials 14012-55320 $1,970 $6,084 $13,780 $8,788 -36.2% Trfc-I/S Building Occupancy 14013-55100 $15,745 $68,393 $76,686 $80,118 4.5% Trfc-I/S Garage Fuel 14013-55300 $9,517 $5,395 $6,500 $6,736 3.6% Trfc-I/S Garage Labor 14013-55310 $9,640 $21,569 $18,020 $18,674 3.6% Trfc-I/S Garage Materials 14013-55320 $6,944 $20,102 $9,540 $9,886 3.6% City of Racine | Proposed Budget Book 2027 Page 104 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Total Interdepartmental Expenses $2,615,614 $2,425,434 $2,875,040 $2,932,805 2.0% Total Expenditures $11,219,895 $12,314,509 $13,591,175 $13,438,742 -1.1% City of Racine | Proposed Budget Book 2027 Page 105 PARKS, RECREATION, & CULTURAL SERVICES Matthew Koepnick Director of Parks, Recreation, & Cultural Services MISSION STATEMENT The mission of the Parks, Recreation and Cultural Services Department is to provide safe, accessible, and well- maintained parks, facilities, programs, natural resources, and cultural services that enhance quality of life, support healthy neighborhoods, promote environmental stewardship, and connect residents to meaningful recreational and community experiences. FUNCTION The Parks, Recreation and Cultural Services Department is responsible for the stewardship, operation, programming, and maintenance of a broad system of public parks, recreation facilities, community centers, cemeteries, urban forestry assets, and cultural and community-serving facilities. The PRCS Office, located in the City Hall Annex, serves as the department’s primary customer service and administrative hub. Staff assist residents and visitors with program registrations, sports facility use, public event applications, community center rentals, park pavilion reservations, boat launch passes, attraction tickets, and general information about PRCS facilities, programs, and services. The Recreation Division provides youth and adult recreation programs, athletics, special events, community center programming, senior activities, facility rentals, and neighborhood-based services. The division operates five community centers located throughout the city and supports seasonal staff, part-time employees, volunteers, and community partners to deliver programs and services for residents of all ages. The Parks Division maintains approximately 1,200 acres of public open space, including over 85 parks, playgrounds, athletic fields, medians, beaches, public spaces, natural areas, and special-use facilities. Responsibilities include park maintenance, custodial services, mowing, athletic field preparation, playground maintenance, natural resource stewardship, beach and lakefront support, snow removal, and assistance with public events and permitted activities. The Forestry Division manages Racine’s urban forest, including approximately 28,000 existing public trees and thousands of additional planting sites along streets, in parks, and on public grounds. Responsibilities include tree planting, pruning, removals, emergency response, pest and disease management, and tree inventory. The department maintains Mound and Graceland Cemeteries, including grounds maintenance, burial services, lot sales, records assistance, and care of these public spaces as places of remembrance. PRCS also oversees several City-owned public facilities and amenities operated through contracts or agreements with outside organizations, including the Racine Zoo, Wustum Museum, Civic Center, and three public golf courses. These responsibilities require ongoing coordination, contract oversight, capital planning, and facility stewardship. 2026 SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED Capital Improvements • Completed new playground improvements at Greencrest Park and Lakeview Park, with Lakeview Park serving as a highly visible inclusive playground investment. • Installed two new six-post shelters at Island Park Dog Park, improving comfort and usability for park users. City of Racine | Proposed Budget Book 2027 Page 106 • Expanded parking capacity at Clayton Park and Roosevelt Park/Bryant Center, with the Roosevelt/Bryant project significantly improving access to the community center and park. • Upgraded athletic field lighting at Humble Park ball diamonds through conversion to energy-efficient LED lighting. • Continued investment in operations equipment and facility improvements to support park maintenance and service delivery. Recreation, Community Centers, and Public Access • Expanded instructional sports programming for early elementary-age participants. • Hired a record number of lifeguards and improved beach safety signage to support summer operations and enhance public safety. • Advanced preparations for the new Dr. Martin Luther King Jr. Community Center, including program planning, staffing needs, community outreach, partnerships, and operational readiness for the facility’s 2027 opening. • Launched the Hispanic Resource Center pilot program at Douglas Park Community Center in partnership with the City Clerk/Customer Service Department to improve access to City information and services for Spanish-speaking residents. 2027 STRATEGIC INITIATIVES Department Leadership and Service Delivery • Successfully open, activate, and evaluate the new Dr. Martin Luther King Jr. Community Center during its first year of operation. • Continue evaluating departmental programs, facilities, staffing, and service-delivery practices to identify opportunities to improve efficiency, strengthen operations, and better align resources with community needs. • Evaluate the park system to identify opportunities to improve park conditions, reduce maintenance demands, convert appropriate turf areas to native plantings, and strengthen the ecological and recreational value of public spaces. • Expand regular snow-removal routes to include designated bicycle paths and priority park and facility parking lots, improving year-round access to selected public amenities. Capital Improvements and Park System Investment • Advance Lakeview Park Phase 2 improvements, including replacement or renovation of the basketball and tennis courts and addition of pickleball courts. • Complete community engagement, site evaluation, and concept planning for a future all-wheel park, including potential skatepark and pump track amenities, and develop an implementation strategy to guide future funding and construction. • Implement boat launch improvements, including replacement of at least three and potentially all six launch piers. The final number replaced will be based on pending project quotes and the availability of requested grant funding. • Convert selected turf areas to native plantings where appropriate, beginning with improvements at the boat launch intended to discourage geese, improve site conditions, support environmental stewardship, and reduce long-term maintenance needs. • Continue prioritizing park, playground, athletic facility, community center, cemetery, and operations equipment improvements based on safety, condition, use, and available funding. 2027 SIGNIFICANT OPERATING FUNDING • Salaries and Benefits: Increases are primarily related to additional positions needed to operate the new Dr. Martin Luther King Jr. Community Center, the transfer of a Public Health Department position to PRCS, and approved wage and benefit adjustments. City of Racine | Proposed Budget Book 2027 Page 107 • Operations: Outside of inflationary adjustments and costs associated with opening and operating the new Dr. Martin Luther King Jr. Community Center, no significant operational increases are anticipated. Funding will continue to support departmental programs, parks, facilities, cemeteries, forestry operations, and community center services. • Interdepartmental Charges: Increases are anticipated for interdepartmental services, including MIS, Department of Public Works support, and other City-provided services. 2027 PARKS, RECREATION, & CULTURAL SERVICES GOALS Goal Statement #1  MLK Community Center Opening, Programming, and Performance Tracking Successfully open, activate, and evaluate the new Dr. Martin Luther King Jr. Community Center as a major neighborhood and citywide recreation asset. This goal includes expanded staffing and programming, consistent operating procedures, partnerships with community organizations, and tracking of facility use, program participation, resident engagement, and service needs throughout the first year of operation. The purpose is to ensure a smooth transition into the new facility while building a strong foundation for long-term community center operations. This goal will be implemented throughout 2027, with initial operating procedures and tracking measures in place by the first quarter and a first-year evaluation completed by December 2027. Goal Statement #2  Skatepark and Pump Track Community Engagement and Concept Planning Engage professional planning and design services to evaluate community needs and develop a concept plan for a future all-wheel park, including a potential skatepark and pump track. Funding for this initiative has already been secured and a project proposal is in hand; community engagement and design work will begin by January 2027. The project will include an assessment of potential sites to determine the ideal location for the facility, along with outreach to local skateboard, bicycle, scooter, and other wheeled-sport participants to better understand current use patterns, preferred amenities, skill levels, accessibility needs, and desired facility features. The goal is to use community input, site assessment, and professional design guidance to develop a concept plan, cost estimate, and implementation strategy that can guide future capital planning, grant opportunities, fundraising, and partnership efforts. This goal will be completed by June 2027. Goal Statement #3  Lakeview Park Basketball, Tennis, and Pickleball Court Improvements Advance the next phase of capital improvements at Lakeview Park through resident input, project planning, and implementation of court and active recreation improvements. This goal will focus on additional active recreation amenities, including replacement or renovation of the basketball court and tennis court, and the addition of pickleball courts. A funding request to support construction has been included in the 2027 budget. PRCS will gather resident input prior to finalizing project details and coordinate design, procurement, and implementation steps. The goal is to advance or complete improvements by October 2027, subject to funding approval and project scheduling. City of Racine | Proposed Budget Book 2027 Page 108 EXPENDITURES SUMMARY - PARKS, RECREATION, & CULTURAL SERVICES Budgeted and Historical Expenditures by Appropriation Unit Operating ExpendituresInterdepartmental ExpensesSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $4,200,155 $4,640,299 $5,055,321 $5,200,841 2.9% Operating Expenditures $1,729,826 $1,732,768 $1,864,493 $1,973,484 5.8% Interdepartmental Expenses $1,860,615 $1,931,727 $2,159,475 $2,227,356 3.1% Total Expenditures $7,790,596 $8,304,795 $9,079,289 $9,401,681 3.6% $7.79M$7.79M$7.79M $8.30M$8.30M $8.30M $9.08M$9.08M $9.08M $9.40M$9.40M $9.40M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $2.50M $5.00M $7.50M $10.00M Expenditure Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 109 DETAIL EXPENDITURES - PARKS, RECREATION, & CULTURAL SERVICES ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Parks, Recreation, Cultural Services Salary & Fringes Prdr-Salaries 15001-50100 $426,219 $449,238 $455,435 $452,976 -0.5% Prdr-Part Time Salaries 15001-50200 $0 $158 $0 $0 0.0% Prdr-Overtime 15001-50300 $101 $593 $0 $0 0.0% Residency 15001-50400 $2,247 $2,408 $2,419 $11,306 367.4% Prdr-FICA 15001-51010 $31,313 $32,301 $34,397 $35,516 3.3% Prdr-WRS 15001-51100 $29,579 $31,436 $32,966 $33,660 2.1% Prdr-Health Care 15001-51200 $77,257 $129,274 $139,200 $93,600 -32.8% Prdr-Mileage 15001-51810 $181 $257 $1,000 $1,000 0.0% Chvz-Salaries 1500214-50100 $25,363 $36,349 $77,210 $80,080 3.7% Chvz-Part Time Salaries 1500214-50200 $89,841 $85,388 $101,386 $104,757 3.3% Chvz-Overtime 1500214-50300 $369 $1,253 $0 $3,500 Chvz-FICA 1500214-51010 $8,649 $9,235 $12,480 $12,969 3.9% Chvz-WRS 1500214-51100 $6,159 $6,732 $9,041 $8,910 -1.4% Chvz-Health Care 1500214-51200 $25,752 $32,318 $34,800 $31,200 -10.3% Chvz-Mileage 1500214-51810 $0 $0 $960 $960 0.0% Hmbl-Salaries 1500215-50100 $0 $2,857 $0 $0 0.0% Hmbl-Part Time Salaries 1500215-50200 $52,319 $61,846 $77,588 $78,378 1.0% Hmbl-FICA 1500215-51010 $4,083 $4,950 $6,666 $3,663 -45.0% Hmbl-WRS 1500215-51100 $1,600 $1,390 $829 $892 7.6% King-Salaries 1500216-50100 $81,535 $80,389 $80,298 $92,394 15.1% Full Time Salaries 1500216-50100- 60042 $0 $0 $0 $60,040 King-Part Time Salaries 1500216-50200 $99,924 $104,950 $131,894 $118,118 -10.4% Part Time Salaries 1500216-50200- 60042 $0 $0 $0 $144,660 King-Overtime 1500216-50300 $168 $162 $0 $0 0.0% Residency 1500216-50400 $0 $801 $0 $3,203 King-FICA 1500216-51010 $13,545 $13,881 $16,022 $16,168 0.9% FICA 1500216-51010- 60042 $0 $0 $0 $11,834 King-WRS 1500216-51100 $10,193 $9,862 $11,960 $10,893 -8.9% WRS 1500216-51100- 60042 $0 $0 $0 $2,903 King-Health Care 1500216-51200 $25,752 $32,318 $34,800 $47,400 36.2% Health Care 1500216-51200- 60042 $0 $0 $0 $15,000 King-Mileage 1500216-51810 $0 $94 $600 $600 0.0% Brnt-Salaries 1500217-50100 $70,047 $80,633 $77,210 $80,080 3.7% Parks, Recreation, & Cultural Services Expenditures City of Racine | Proposed Budget Book 2027 Page 110 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Brnt-Part Time Salaries 1500217-50200 $90,694 $100,024 $103,231 $118,814 15.1% Brnt-Overtime 1500217-50300 $83 $565 $0 $0 0.0% Residency 1500217-50400 $0 $0 $480 $0 -100.0% Brnt-FICA 1500217-51010 $11,651 $13,245 $16,816 $15,216 -9.5% Brnt-WRS 1500217-51100 $7,441 $8,204 $8,845 $6,698 -24.3% Brnt-Health Care 1500217-51200 $25,752 $32,318 $34,800 $31,200 -10.3% Brnt-Mileage 1500217-51810 $0 $397 $500 $500 0.0% Tylr-Salaries 1500218-50100 $83,837 $95,020 $93,912 $94,848 1.0% Tylr-Part Time Salaries 1500218-50200 $65,431 $74,325 $77,260 $80,384 4.0% Tylr-Overtime 1500218-50300 $0 $288 $0 $0 0.0% Tylr-FICA 1500218-51010 $10,996 $12,477 $12,922 $11,612 -10.1% Tylr-WRS 1500218-51100 $8,282 $9,204 $8,164 $7,768 -4.9% Tylr-Health Care 1500218-51200 $25,752 $64,636 $69,600 $62,400 -10.3% Tylr-Mileage 1500218-51810 $1,317 $1,217 $1,200 $1,200 0.0% Park-Salaries 15003-50100 $1,017,925 $1,111,934 $1,115,703 $1,167,294 4.6% Park-Part Time Salaries 15003-50200 $412,544 $403,562 $547,867 $537,130 -2.0% Park-Overtime 15003-50300 $19,421 $30,974 $23,000 $23,000 0.0% Residency 15003-50400 $25,423 $26,105 $27,762 $28,694 3.4% Park-FICA 15003-51010 $109,095 $116,029 $128,402 $135,521 5.5% Park-WRS 15003-51100 $84,503 $92,137 $98,807 $97,550 -1.3% Park-Health Care 15003-51200 $309,027 $420,140 $463,326 $436,543 -5.8% Park-Clothing Allowance 15003-51600 $213 $367 $800 $800 0.0% Park-Mileage 15003-51810 $2,065 $2,120 $1,900 $1,900 0.0% Rec-Salaries 15004-50100 $142,738 $117,727 $71,240 $73,882 3.7% Rec-Part Time Salaries 15004-50200 $559,035 $571,001 $709,222 $623,499 -12.1% Rec-Overtime 15004-50300 $8,275 $24,555 $21,000 $25,000 19.0% Residency 15004-50400 $916 $0 $1,749 $482 -72.4% Rec-FICA 15004-51010 $53,592 $53,045 $58,899 $51,243 -13.0% Rec-WRS 15004-51100 $12,347 $10,798 $9,634 $7,203 -25.2% Rec-Health Care 15004-51200 $25,752 $32,318 $5,319 $0 -100.0% Rec-Mileage 15004-51810 $3,857 $4,492 $3,800 $3,800 0.0% Total Salary & Fringes $4,200,155 $4,640,299 $5,055,321 $5,200,841 2.9% Operating Expenditures Prdr-Professional Services 15001-52100 $0 $18,152 $0 $0 0.0% Prdr-Property/Equipment Rental 15001-52210 $3,264 $5,724 $4,850 $5,100 5.2% Prdr-Banking/Financial Charges 15001-52220 $6,415 $8,108 $5,500 $8,600 56.4% Prdr-Advertising 15001-52315 $13,849 $13,569 $13,900 $13,900 0.0% Prdr-Office Supplies 15001-53100 $6,208 $6,284 $6,500 $6,500 0.0% Prdr-Postage & Shipping 15001-53110 $2,674 $3,035 $3,000 $3,500 16.7% Prdr-Publications & Subscrip 15001-53115 $279 $166 $250 $250 0.0% Prdr-Copying & Printing 15001-53160 $3,532 $4,443 $2,500 $2,500 0.0% Prdr-Memberships 15001-53265 $1,383 $608 $1,500 $1,500 0.0% Prdr- Educ/Training/Conferences 15001-53800 $2,484 $2,020 $2,600 $2,600 0.0% City of Racine | Proposed Budget Book 2027 Page 111 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Prdr-Travel 15001-53810 $3,604 $2,002 $3,000 $1,650 -45.0% Prdr-Equip Repairs & Mainten 15001-54200 $0 $15 $600 $350 -41.7% Chvz-Contracted Services 1500214-52200 $52,330 $49,678 $53,240 $53,360 0.2% Chvz-Property/Equipment Rental 1500214-52210 $0 $0 $0 $2,000 Chvz-Publications & Subscrip 1500214-53115 $536 $294 $300 $300 0.0% Chvz-Copying & Printing 1500214-53160 $0 $0 $0 $150 Chvz-Work Supplies 1500214-53200 $1,241 $1,158 $1,300 $1,300 0.0% Chvz-Janitorial Supplies 1500214-53210 $2,757 $2,298 $2,300 $2,300 0.0% Chvz-Small Equipment 1500214-53230 $929 $957 $1,000 $1,000 0.0% Licenses Permits & Fees 1500214-53255 $778 $673 $850 $850 0.0% Chvz-Equip Repairs & Mainten 1500214-54200 $3,771 $4,694 $4,920 $5,100 3.7% Hmbl-Contracted Services 1500215-52200 $20,705 $23,380 $25,850 $25,850 0.0% Hmbl-Work Supplies 1500215-53200 $801 $807 $800 $1,000 25.0% Hmbl-Janitorial Supplies 1500215-53210 $1,000 $988 $1,000 $1,000 0.0% Hmbl-Small Equipment 1500215-53230 $0 $62 $0 $0 0.0% Hmbl-Licenses Permits & Fees 1500215-53255 $778 $673 $850 $850 0.0% Hmbl-Equip Repairs & Mainten 1500215-54200 $2,481 $2,669 $2,920 $2,980 2.1% King-Contracted Services 1500216-52200 $47,252 $44,657 $52,500 $10,460 -80.1% Contracted Services 1500216-52200- 60042 $0 $0 $0 $100,000 King-Publications & Subscrip 1500216-53115 $513 $309 $300 $300 0.0% King-Work Supplies 1500216-53200 $1,526 $1,452 $1,500 $1,500 0.0% Work Supplies 1500216-53200- 60042 $0 $0 $0 $25,000 King-Janitorial Supplies 1500216-53210 $1,542 $1,729 $2,000 $2,000 0.0% Janitorial Supplies 1500216-53210- 60042 $0 $0 $0 $10,000 King-Small Equipment 1500216-53230 $782 $602 $800 $1,500 87.5% King-Licenses Permits & Fees 1500216-53255 $778 $673 $850 $850 0.0% King-Equip Repairs & Mainten 1500216-54200 $2,424 $2,055 $4,650 $6,020 29.5% Brnt-Contracted Services 1500217-52200 $47,286 $47,842 $54,400 $54,500 0.2% Brnt-Property/Equipment Rental 1500217-52210 $0 $0 $0 $1,000 Brnt-Office Supplies 1500217-53100 $0 $0 $0 $150 Brnt-Publications & Subscrip 1500217-53115 $462 $165 $0 $400 Brnt-Work Supplies 1500217-53200 $1,178 $1,179 $1,200 $1,200 0.0% Brnt-Janitorial Supplies 1500217-53210 $1,329 $1,972 $2,000 $2,000 0.0% Brnt-Small Equipment 1500217-53230 $1,000 $823 $1,000 $1,000 0.0% Brnt-Licenses Permits & Fees 1500217-53255 $778 $673 $850 $850 0.0% City of Racine | Proposed Budget Book 2027 Page 112 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Brnt-Equip Repairs & Mainten 1500217-54200 $4,516 $4,684 $5,230 $4,870 -6.9% Tylr-Contracted Services 1500218-52200 $30,160 $32,414 $35,300 $35,300 0.0% Tylr-Work Supplies 1500218-53200 $811 $916 $800 $1,000 25.0% Tylr-Janitorial Supplies 1500218-53210 $1,205 $1,198 $1,200 $1,200 0.0% Tylr-Small Equipment 1500218-53230 $609 $675 $750 $750 0.0% Tylr-Licenses Permits & Fees 1500218-53255 $778 $673 $850 $850 0.0% Tylr-Equip Repairs & Mainten 1500218-54200 $2,344 $1,836 $2,928 $2,744 -6.3% Park-Contracted Services 15003-52200 $84,400 $84,433 $99,235 $102,400 3.2% Park-Property/Equipment Rental 15003-52210 $7,687 $9,910 $11,650 $12,000 3.0% Park-Office Supplies 15003-53100 $0 $49 $0 $0 0.0% Park-Copying & Printing 15003-53160 $80 $55 $150 $150 0.0% Park-Work Supplies 15003-53200 $8,250 $8,239 $8,520 $8,700 2.1% Park-Janitorial Supplies 15003-53210 $10,778 $11,013 $12,000 $12,500 4.2% Park-Small Equipment 15003-53230 $5,875 $3,189 $6,500 $6,500 0.0% Park-Utilities 15003-53300 $300,617 $311,620 $358,000 $358,000 0.0% Park-External Comm Services 15003-53360 $0 $0 $0 $24,500 Park- Educ/Training/Conferences 15003-53800 $669 $915 $1,000 $1,000 0.0% Park-Travel 15003-53810 $121 $558 $750 $1,200 60.0% Park-Building Repairs & Mainte 15003-54100 $3,550 $3,616 $7,700 $7,700 0.0% Park-Equip Repairs & Mainten 15003-54200 $2,358 $2,697 $4,300 $4,300 0.0% Park-Grounds Repairs & Mainten 15003-54300 $31,263 $34,354 $36,100 $36,100 0.0% Rec-Contracted Services 15004-52200 $14,065 $11,543 $15,000 $15,000 0.0% Rec-Property/Equipment Rental 15004-52210 $17,693 $8,945 $18,450 $25,500 38.2% Rec-Publications & Subscrip 15004-53115 $320 $0 $0 $0 0.0% Rec-Work Supplies 15004-53200 $46,161 $46,779 $49,000 $49,000 0.0% Rec-External Comm Services 15004-53360 $19,506 $18,003 $24,500 $0 -100.0% Rec- Educ/Training/Conferences 15004-53800 $0 $0 $0 $3,000 Rec-Travel 15004-53810 $262 $0 $0 $3,000 Rec-Equip Repairs & Mainten 15004-54200 $26,976 $15,702 $28,000 $28,000 0.0% Wstm-Professional Services 15098-52100 $356,016 $350,000 $350,000 $350,000 0.0% Wstm-Grounds Repairs & Mainten 15098-54300 $4,107 $2,168 $15,000 $15,000 0.0% Zoo-Professional Services 15099-52100 $510,000 $510,000 $510,000 $500,000 -2.0% Total Operating Expenditures $1,729,826 $1,732,768 $1,864,493 $1,973,484 5.8% City of Racine | Proposed Budget Book 2027 Page 113 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Interdepartmental Expenses Prdr-I/S Building Occupancy 15001-55100 $61,650 $64,057 $71,783 $74,996 4.5% Prdr-I/S City Telephone System 15001-55200 $3,313 $0 $0 $0 0.0% Prdr-I/S Information Systems 15001-55400 $119,021 $120,570 $131,819 $131,242 -0.4% Chvz-I/S Building Occupancy 1500214-55100 $128,030 $132,990 $149,115 $155,789 4.5% Chvz-I/S City Telephone System 1500214-55200 $1,506 $0 $0 $0 0.0% Chvz-I/S Information Systems 1500214-55400 $37,179 $42,746 $44,630 $44,887 0.6% Hmbl-I/S Building Occupancy 1500215-55100 $73,434 $76,278 $85,527 $89,355 4.5% Hmbl-I/S City Telephone System 1500215-55200 $1,205 $0 $0 $0 0.0% Hmbl-I/S Information Systems 1500215-55400 $30,488 $34,536 $36,247 $36,413 0.5% King-I/S Building Occupancy 1500216-55100 $127,152 $132,078 $148,092 $155,789 5.2% King-I/S City Telephone System 1500216-55200 $1,506 $0 $0 $0 0.0% King-I/S Information Systems 1500216-55400 $93,551 $105,591 $110,962 $111,439 0.4% Brnt-I/S Building Occupancy 1500217-55100 $148,170 $153,910 $172,571 $180,295 4.5% Brnt-I/S City Telephone System 1500217-55200 $903 $0 $0 $0 0.0% Brnt-I/S Information Systems 1500217-55400 $83,884 $94,551 $99,408 $99,824 0.4% Tylr-I/S Building Occupancy 1500218-55100 $115,826 $120,313 $134,900 $140,938 4.5% Tylr-I/S City Telephone System 1500218-55200 $602 $0 $0 $0 0.0% Tylr-I/S Information Systems 1500218-55400 $34,203 $39,916 $41,459 $41,747 0.7% Park-I/S Building Occupancy 15003-55100 $105,768 $109,866 $123,187 $128,701 4.5% Park-I/S City Telephone System 15003-55200 $1,205 $0 $0 $0 0.0% Park-I/S Garage Fuel 15003-55300 $104,149 $66,255 $92,000 $95,341 3.6% Park-I/S Garage Labor 15003-55310 $246,844 $267,098 $318,000 $329,547 3.6% Park-I/S Garage Materials 15003-55320 $105,827 $125,919 $132,500 $137,311 3.6% Park-I/S Information Systems 15003-55400 $140,583 $146,619 $158,557 $161,071 1.6% Rec-I/S City Telephone System 15004-55200 $1,777 $0 $0 $0 0.0% Rec-I/S Information Systems 15004-55400 $19,334 $22,081 $23,108 $23,229 0.5% Wstm-I/S Building Occupancy 15098-55100 $48,933 $50,829 $56,992 $59,543 4.5% City of Racine | Proposed Budget Book 2027 Page 114 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Zoo-I/S Building Occupancy 15099-55100 $24,572 $25,524 $28,618 $29,899 4.5% Total Interdepartmental Expenses $1,860,615 $1,931,727 $2,159,475 $2,227,356 3.1% Total Expenditures $7,790,596 $8,304,795 $9,079,289 $9,401,681 3.6% City of Racine | Proposed Budget Book 2027 Page 115 CITY DEVELOPMENT Jeffrey Hintz Interim Director of City Development MISSION STATEMENT The Department of City Development works to increase the assessed value of properties to reduce the tax rate, attract private development to pay for city services, and improve the quality of life for our residents. FUNCTION The Department of City Development has responsibilities incorporated in three divisional areas: Planning and Development, Inspection and Neighborhood Services, and Assessment Services. Planning and Development encompasses, planning, housing, and TID in 2027. The Division creates long- term land use plans for the City and implements the plans through land use regulation and redevelopment activities. The division’s staff is focused on the physical development of the City and creating opportunities for enhancement, historic preservation, and redevelopment. The staff coordinates with City departments in planning and redevelopment projects and provides guidance and interpretation of plans, codes, and ordinances to the general public and the development community. The staff supports the Planning, Heritage, and Design Commission, Zoning and Building Board of Appeals, Community Development Authority, area business improvement districts, industrial park development review committees, and other special planning committees and initiatives as assigned.The housing division, fosters an environment that develops and rehabilitates our housing inventory, initiate strategies that revitalize the city and attract investment, builds generational wealth, emboldens entrepreneurship, and creates jobs. The Division administers and utilizes federal and state funds including Community Development Block Grants (CDBG), Emergency Solutions Grants (ESG), and HOME Investment Partnerships Program (HOME) programs to support its purpose. The division plays a pivotal role in shaping the economic and social landscape of the city. Its efforts are geared towards fostering growth, attracting investment, and ultimately improving the overall well-being of the city. In addition, the TID division’s primary objective is the administration of Tax Increment District (TID) plans and the initiatives established within them. The division works to strengthen Racine's neighborhoods by administering programs and partnerships that encourage investment in residential, commercial, and public improvement projects. the division coordinates the City's Clean Sweep initiative, a comprehensive neighborhood revitalization effort that combines public infrastructure improvements, property enhancements, beautification projects, code enforcement, and community engagement to improve the quality of life in targeted neighborhoods. Assessment Services Division  is primarily responsible for conducting fair, equitable, and accurate assessments of all property within the municipality boundaries in accordance with Wisconsin Statutes. The assessment division is entrusted with the responsibility to ensure that assessed values used for tax purposes are impartial and understandable and that taxes are distributed fairly. Additionally, the division provides public education to property owners regarding the appraisal process and their options to appeal. The assessment division continually improves services and customer relations through innovation, understanding systems and processes, and knowing and valuing the needs of constituents. The assessment division also responds to requests presented by the City’s Board of Review. City of Racine | Proposed Budget Book 2027 Page 116 Inspection & Neighborhood Services This division encompasses neighborhood and building inspection and enforcement. The division’s primary objective is the administration and enforcement of the building code. This division is responsible for making inspections as necessary to determine compliance with the code. If a deficiency exists or if the building or a component does not comply with the code, it is the responsibility of the code official to issue orders to correct the illegal or unsafe condition. Department staff address blight and neighborhood appearance by ensuring that buildings are structurally safe and in compliance with state and local regulations. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED 1. Recorded $46,897,785 in net new construction. 2. Processed plans and collected permit fees of $838, 562.00 from Jan 1, 2026 – September 14, 2026. 3. Demolition and positioning of the former YMCA site at 725 Lake Avenue for redevelopment. RFQ soliciting developers to redevelop the site was published in June of 2026. 4. Completion of 33 dwelling units known as the Lincoln-King townhomes, funded by the State of Wisconsin Neighborhood Investment Fund Grant. Included in this grant is the construction of two detached unit dwellings, for a total of 35 new dwellings and the rehabilitation of 10 owner-occupied homes in the neighborhood. 5. Creation of TID 32 and 33 to promote the continued development of quality housing and investment into supporting infrastructure. Amended Tax Increment District plans to provide clarity while maximizing future growth and investment opportunities. 6. Worked with RUSD and a private developer on a public-private partnership to redevelop the former Geise school site at 5120 Byrd Avenue. New utilities, streets, and infrastructure will be added to the property by the City in 2026 via TID infrastructure dollars. This will allow for the construction of 34 market rate detached dwelling units by a developer on the site in 2027-2028, adding to net new construction and assessment base for the City. 7. Applied for and awarded $500,000 EPA assessment grant for the continued investigation of brownfield sites for redevelopment activities. 8. Developed and introduced a new program called Racine Rehabbed and Ready, to incentivize the redevelopment of vacant and dilapidated dwellings into safe, livable, and stable dwellings in neighborhoods for owner-occupants. 9. Completion of Woodman’s Food Market, gas station, and first three buildings of the Pritchard Park apartments in TID 30. These new construction activities added new jobs, over 200 market rate dwelling units, and over 20 million dollars in net new construction. 10. Completed the remediation of 500 Walton Street so it may be marketed to developers for the construction of dwelling units, adding to neighborhood vitality and stability, while providing a site for future net new construction, expanding the tax base. 11. Completed and sold a home at 1644 S. Memorial Drive to an owner occupant, utilizing HOME funds to complete the construction. 12. Worked with the Community Development Authority to allocate funding for 1,075 Neighborhood TID Home Repair and Enhancement Grant applications, investing $10,750,000 in TID funds in owner-occupied residential properties. These investments supported critical repairs, property enhancements, and long-term reinvestment throughout Racine's neighborhoods, furthering the City's commitment to safe housing, economic development, and vibrant, sustainable communities. 13. Completed clean sweep of Red Apple School area, Prospect Street, and Racine Street combining public infrastructure improvements, property enhancements, beautification projects, code enforcement, and City of Racine | Proposed Budget Book 2027 Page 117 community engagement to improve the quality of life in these neighborhoods. 14. Implementation and launch of the vacant property registration included in the 2026 budget. 15. Provided $400,000 in CDBG funding to help reduce first floor vacant commercial spaces downtown along Main, 6 and 7 Streets. Through partnership with RCEDC, DRC, and RDG, this pilot program attempts to attract new retail and strengthen the commercial corridor. 16. Adoption of the comprehensive rewrite of city zoning ordinance, municipal code chapter 114 and required training for staff to implement. 17. Provided downpayment assistance to 53 City employees to become property owners in the City of Racine since 2023. 2027 STRATEGIC INITIATIVES 1. Draft and adopt an updated historic preservation ordinance to accompany the zoning code proposed changes and objectives of the Heritage Preservation Plan adopted in 2019. 2. Habitat for Humanity as a City CHDO, will complete construction of four detached dwellings, utilizing HOME funds at 16 and Holmes, a CDA owned property readied for redevelopment in 2025-2026. This will increase affordable, quality housing in neighborhood and City. 3. Increase the 2027 assessment base by adding new development added through net new construction, improvements to property via building permits, and TID homeowner repair program. 4. Prepare the City-owned property at 1129 Michigan Boulevard for redevelopment. 5. Completion of a development agreement for the redevelopment of 725 Lake Avenue, a CDA owned property, and construction start on the project. 6. Marketing and sale to a developer for the re-use of former school sites at 1325 Park Avenue (Winslow School), 1425 N Wisconsin Street (Janes School), and 914 St. Patrick Street (Red Apple School), all owned by the City of Racine. 7. Support infill housing development on vacant residential lots to expand quality housing options. 8. Development and implementation of the Healthy Homes Rehabilitation program utilizing HUD funding. 9. Increase the assessment ratio as close to 100% market value through use of all functions of MarketDrive Software. 10. Continued identification and remediation of brownfield contaminants in the City. 11. Continued implementation of the Comprehensive Plan and Heritage Preservation Plan goals and objectives. 12. Identify and successfully register at least 30% of all vacant properties as required by Chapter 19, Article 10 of the Municipal Code. 13. Successfully register at least 20% of all suspected rental properties not already registered as required by Chapter 19, Article VIII, Division 2 of the Municipal Code. 14. Provide training to the Planning, Heritage, and Design Commission on zoning, the new zoning code, and how implementation will occur. SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 Reorganization of positions within the department to simplify the reporting structure and focus efforts on neighborhood improvement, nuisance property enforcement, and property registration. No net increase to positions. Planning and Development Division will cover TID, Housing and Planning. Inspection and neighborhood services division will cover both building inspection and neighborhood enhancement. th th th City of Racine | Proposed Budget Book 2027 Page 118 2027 CITY DEVELOPMENT GOALS Goal Statement #1  Utilization of net new construction and Tax Increment District funds to increase assessed values and assessment base, adding $50 Million in net new construction. Being landlocked, the only real growth strategy to increase overall assessed value is to ensure that properties in the City are achieving their highest and best use. By investing in existing housing stock through the TID homeowner repair program, and through the reuse of underutilized or vacant properties, the overall assessment base grows. This growth allows the City to provide services and programs to residents and property owners. Goal Statement #2  Sales of all 33 Lincoln-King townhomes constructed as part of State of Wisconsin Neighborhood Investment Fund Grant program This once in a lifetime investment from the State has led to the construction of 33 new townhome dwelling units in the Lincoln-King neighborhood. The sales of these units to owner occupants will improve neighborhood stability and strengthen the overall homeownership rate of the neighborhood. Goal Statement #3 Development of an Integrated approach to reinvestment and redevelopment of housing stock Identify 60% of residential parcels in the City are eligible for some form of assistance via the TID homeowner repair and enhancement program, HUD funds, historic tax credits, lead abatement, weatherization, or other programs and incentives to stabilize neighborhoods. Explore the development and use of a map or tracker to help identify areas of need. Goal Statement #4  Reduction of blighted properties in TID areas Based on Assessor property condition from 2025 in neighborhood TID areas, reduce properties eligible for the program and determined to be in fair or worse classification by at least one classification grade higher, by 50% in 2027. By investing funds into these districts with the homeowner repair and enhancement program, properties will be improved, stabilizing neighborhood condition and value. Goal Statement #5  Reduction of blighted properties in Neighborhood Stabilization and Enhancement District Area Based on Assessor property condition from 2025 in the Neighborhood Stabilization and Enhancement District Area, improve the condition of properties in fair or worse classification by at least one classification grade higher, by 20% in 2027. By identifying exterior blight early and issuing notices and orders, these properties will be improved, stabilizing neighborhood condition and value. City of Racine | Proposed Budget Book 2027 Page 119 EXPENDITURE SUMMARY - CITY DEVELOPMENT Budgeted and Historical Expenditures by Appropriation Unit Interdepartmental ExpensesOperating ExpendituresSalary & Fringes FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $2,087,800 $2,508,533 $2,543,590 $1,572,689 -38.2% Operating Expenditures $436,087 $488,711 $632,180 $471,411 -25.4% Interdepartmental Expenses $306,812 $348,402 $341,341 $246,491 -27.8% Total Expenditures $2,830,699 $3,345,646 $3,517,111 $2,290,591 -34.9% $2.83M$2.83M$2.83M $3.35M$3.35M $3.35M $3.52M$3.52M $3.52M $2.29M$2.29M $2.29M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $1.00M $2.00M $3.00M $4.00M Expenditures Summary by Appropriation Unit City of Racine | Proposed Budget Book 2027 Page 120 DETAIL EXPENDITURES - CITY DEVELOPMENT ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) City Development Salary & Fringes Ases-Salaries 11103-50100 $376,761 $389,871 $411,792 $410,232 -0.4% Residency 11103-50400 $6,320 $6,060 $6,348 $6,412 1.0% Ases-FICA 11103-51010 $28,556 $29,157 $32,551 $32,437 -0.4% Ases-WRS 11103-51100 $26,439 $27,472 $30,106 $30,207 0.3% Ases-Health Care 11103-51200 $128,761 $161,592 $158,324 $155,358 -1.9% Ases-Mileage 11103-51810 $10,012 $11,112 $10,320 $11,320 9.7% Cd-Salaries 16001-50100 $567,644 $678,493 $598,646 $454,548 -24.1% Cd-Part Time Salaries 16001-50200 $0 $7,642 $5,732 $24,786 332.4% Cd-Overtime 16001-50300 $525 $0 $0 $0 0.0% Residency 16001-50400 $13,994 $17,685 $15,578 $7,005 -55.0% Cd-FICA 16001-51010 $43,880 $52,646 $47,609 $35,323 -25.8% Cd-WRS 16001-51100 $40,168 $48,563 $44,226 $33,463 -24.3% Cd-Health Care 16001-51200 $155,939 $186,778 $166,117 $141,024 -15.1% Cd-Mileage 16001-51810 $900 $2,909 $3,200 $3,200 0.0% Code-Salaries 16003-50100 $352,066 $466,814 $548,268 $0 -100.0% Residency 16003-50400 $0 $451 $0 $0 0.0% Code-FICA 16003-51010 $26,068 $34,135 $42,005 $0 -100.0% Code-WRS 16003-51100 $24,299 $32,480 $39,475 $0 -100.0% Code-Health Care 16003-51200 $154,513 $193,911 $190,800 $0 -100.0% Code-Mileage 16003-51810 $13,862 $13,140 $19,800 $0 -100.0% Hs-Salaries 16004-50100 $74,197 $92,085 $109,661 $126,310 15.2% Hs-FICA 16004-51010 $5,473 $6,709 $8,388 $13,416 59.9% Hs-WRS 16004-51100 $5,094 $6,402 $7,894 $12,783 61.9% Hs-Health Care 16004-51200 $28,327 $33,096 $44,350 $41,688 -6.0% Hs-Mileage 16004-51810 $0 $34 $2,400 $2,400 0.0% Fhs-Salaries 16005-50100 $3,513 $8,116 $0 $19,973 Fhs-FICA 16005-51010 $245 $616 $0 $2,246 Fhs-WRS 16005-51100 $242 $564 $0 $2,318 Fhs-Health Care 16005-51200 $0 $0 $0 $6,240 Total Salary & Fringes $2,087,800 $2,508,533 $2,543,590 $1,572,689 -38.2% Operating Expenditures Ases-Professional Services 11103-52100 $0 $4,895 $0 $5,000 Ases-Contracted Services 11103-52200 $1,750 $41,668 $0 $25,000 Ases-Property/Equipment Rental 11103-52210 $0 $595 $2,600 $3,500 34.6% Ases-Outside Help 11103-52310 $0 $3,850 $5,000 $5,000 0.0% Ases-Manufacturing Assessment 11103-52330 $0 $10,076 $15,000 $13,000 -13.3% Ases-Board of Review 11103-52400 $723 $225 $5,000 $3,000 -40.0% City Development Expenditures City of Racine | Proposed Budget Book 2027 Page 121 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Ases-Office Supplies 11103-53100 $2,673 $1,024 $2,000 $2,000 0.0% Ases-Postage & Shipping 11103-53110 $19,391 $22,139 $28,000 $27,000 -3.6% Ases-Publications & Subscrip 11103-53115 $9,622 $11,411 $12,400 $12,190 -1.7% Ases-Copying & Printing 11103-53160 $3,847 $4,353 $1,700 $1,500 -11.8% Ases-Work Supplies 11103-53200 $617 $34 $500 $500 0.0% Ases-Memberships 11103-53265 $2,366 $2,486 $3,000 $3,000 0.0% Ases-External Comm Services 11103-53360 $2,103 $2,120 $2,400 $2,500 4.2% Ases- Educ/Training/Conferences 11103-53800 $0 $1,475 $2,600 $3,700 42.3% Ases-Travel 11103-53810 $0 $2,315 $4,560 $5,700 25.0% Cd-Professional Services 16001-52100 $284,693 $254,817 $210,000 $160,531 -23.6% Cd-Contracted Services 16001-52200 $59 $3,178 $100,000 $50,000 -50.0% Cd-Property/Equipment Rental 16001-52210 $2,106 $3,510 $3,000 $10,440 248.0% Cd-Advertising 16001-52315 $1,548 $2,610 $3,000 $3,000 0.0% Cd-Office Supplies 16001-53100 $1,510 $1,403 $3,500 $5,000 42.9% Cd-Postage & Shipping 16001-53110 $1,094 $2,733 $4,000 $3,000 -25.0% Cd-Publications & Subscrip 16001-53115 $1,412 $633 $430 $1,500 248.8% Cd-Copying & Printing 16001-53160 $3,223 $327 $3,000 $3,000 0.0% Cd-Work Supplies 16001-53200 $4,491 $11,736 $5,000 $5,000 0.0% Cd-Memberships 16001-53265 $2,522 $1,836 $2,925 $2,115 -27.7% Cd-External Comm Services 16001-53360 $5,699 $3,658 $3,500 $3,600 2.9% Cd- Educ/Training/Conferences 16001-53800 $14,030 $1,824 $7,400 $12,450 68.2% Cd-Travel 16001-53810 $7,850 $3,825 $12,375 $12,950 4.6% Cd-Grnds Repairs & Maintenance 16001-54300 $213 $23,578 $20,000 $20,000 0.0% Cd-Memberships 16002-53265 $500 $0 $0 $0 0.0% Utilities 16002-53300 $499 $0 $0 $0 0.0% Code-Professional Services 16003-52100 $2,150 $1,649 $4,400 $0 -100.0% Code-Property/Equipment Rental 16003-52210 $702 $0 $2,800 $0 -100.0% Code-Raze Board Remove Build 16003-52390 $22,745 $29,894 $100,000 $0 -100.0% Code-Office Supplies 16003-53100 $731 $2,825 $3,500 $0 -100.0% Code-Postage & Shipping 16003-53110 $10,605 $1 $1,500 $0 -100.0% Code-Publications & Subscrip 16003-53115 $109 $653 $2,500 $0 -100.0% Code-Copying & Printing 16003-53160 $316 $2,207 $1,000 $0 -100.0% Code-Work Supplies 16003-53200 $1,569 $1,492 $4,500 $0 -100.0% Code-Memberships 16003-53265 $293 $721 $1,800 $0 -100.0% Code-External Comm Services 16003-53360 $6,418 $3,550 $8,500 $0 -100.0% Code- Educ/Training/Conferences 16003-53800 $0 $2,495 $4,500 $0 -100.0% Code-Travel 16003-53810 $0 $0 $3,500 $0 -100.0% City of Racine | Proposed Budget Book 2027 Page 122 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Hs-Professional Services 16004-52100 $4,444 $2,703 $1,500 $1,500 0.0% Hs-Contracted Services 16004-52200 $3,894 $9,893 $9,100 $44,000 383.5% Hs-Advertising 16004-52315 $628 $1,760 $0 $1,000 Hs-Office Supplies 16004-53100 $60 $185 $1,000 $1,000 0.0% Hs-Postage & Shipping 16004-53110 $61 $484 $1,000 $1,000 0.0% Hs-Publications & Subscrip 16004-53115 $0 $0 $0 $1,025 Hs-Copying & Printing 16004-53160 $2,022 $55 $2,410 $2,410 0.0% Hs-Work Supplies 16004-53200 $2,096 $363 $1,000 $1,000 0.0% Hs-Memberships 16004-53265 $967 $480 $480 $1,000 108.3% Hs-External Comm Services 16004-53360 $573 $1,431 $4,800 $4,800 0.0% Hs- Educ/Training/Conferences 16004-53800 $0 $195 $4,500 $3,500 -22.2% Hs-Travel 16004-53810 $0 $0 $5,000 $3,000 -40.0% Hs-Grnds Repairs & Maintenance 16004-54300 $1,163 $235 $0 $0 0.0% Fhs-Contracted Services 16005-52200 $0 $1,091 $0 $0 0.0% Fhs-Advertising 16005-52315 $0 $0 $0 $1,000 Fhs-Postage & Shipping 16005-53110 $0 $17 $0 $0 0.0% Total Operating Expenditures $436,087 $488,711 $632,180 $471,411 -25.4% Interdepartmental Expenses Ases-I/S Building Occupancy 11103-55100 $23,849 $25,964 $29,096 $30,398 4.5% Ases-I/S City Telephone System 11103-55200 $2,139 $0 $0 $0 0.0% Ases-I/S Information Systems 11103-55400 $52,040 $64,270 $65,484 $66,225 1.1% Cd-I/S Building Occupancy 16001-55100 $55,728 $48,652 $44,520 $46,961 5.5% Cd-I/S City Telephone System 16001-55200 $2,409 $0 $0 $0 0.0% Cd-I/S Information Systems 16001-55400 $36,430 $43,882 $45,087 $45,511 0.9% Code-I/S Building Occupancy 16003-55100 $10,176 $20,884 $10,000 $0 -100.0% Code-I/S City Telephone System 16003-55200 $3,317 $0 $0 $0 0.0% Code-I/S Information Systems 16003-55400 $71,361 $90,034 $91,089 $0 -100.0% Hs-I/S Building Occupancy 16004-55100 $13,373 $13,162 $13,735 $14,350 4.5% Hs-I/S City Telephone System 16004-55200 $903 $0 $0 $0 0.0% Hs-I/S Information Systems 16004-55400 $15,168 $19,283 $19,460 $19,723 1.4% Fhs-I/S Building Occupancy 16005-55100 $5,912 $5,819 $6,072 $6,344 4.5% Fhs-I/S City Telephone System 16005-55200 $602 $0 $0 $0 0.0% Fhs-I/S Information Systems 16005-55400 $13,405 $16,452 $16,798 $16,979 1.1% City of Racine | Proposed Budget Book 2027 Page 123 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Total Interdepartmental Expenses $306,812 $348,402 $341,341 $246,491 -27.8% Total Expenditures $2,830,699 $3,345,646 $3,517,111 $2,290,591 -34.9% City of Racine | Proposed Budget Book 2027 Page 124 SPECIAL REVENUE FUNDS Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specific purposes (other than debt service or capital projects). Budgeted special revenue funds are primarily supported by revenue sources other than property tax levy, but may have some tax levy support. SPECIAL REVENUE FUNDS EXPENDITURES Budgeted and Historical Expenditures by Fund Municipal Court Room Tax Cemetery Referendum: FireInspection & Neighborhood ServicesRecycling EMS Library Sanitary Sewer Maintenance FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) EMS $3,052,994 $5,728,966 $4,072,000 $4,893,112 20.2% Referendum: Fire $0 $0 $1,500,000 $1,500,000 0.0% Library $4,229,778 $4,574,104 $4,904,057 $4,970,363 1.4% Recycling $2,493,223 $2,846,356 $3,003,345 $3,232,693 7.6% Municipal Court $392,456 $460,222 $481,512 $488,644 1.5% Cemetery $686,534 $723,974 $774,973 $776,255 0.2% Inspection & Neighborhood Services $1,150,745 $1,554,224 $1,457,162 $2,425,172 66.4% Sanitary Sewer Maintenance $2,133,711 $5,509,495 $6,737,156 $7,957,000 18.1% Room Tax $444,914 $407,784 $580,200 $732,000 26.2% Total Expenditures $14,584,356 $21,805,127 $23,510,405 $26,975,239 14.7% $14.58M$14.58M$14.58M $21.81M$21.81M $21.81M $23.51M$23.51M $23.51M $26.98M$26.98M $26.98M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $10.00M $20.00M $30.00M Special Revenue Fund Expenditures Summary City of Racine | Proposed Budget Book 2027 Page 125 SPECIAL REVENUE FUND REVENUES Budgeted and Historical Revenues by Fund Municipal Court Cemetery Room Tax Referendum: FireInspection & Neighborhood ServicesRecycling EMS Library Sanitary Sewer Maintenance FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) EMS $3,893,699 $5,590,196 $4,072,000 $4,893,112 20.2% Referendum: Fire $0 $0 $1,500,000 $1,500,000 0.0% Library $4,690,920 $4,743,178 $4,904,057 $4,970,363 1.4% Recycling $2,740,280 $2,941,987 $3,003,345 $3,232,693 7.6% Municipal Court $394,263 $477,715 $481,512 $488,644 1.5% Cemetery $567,836 $522,976 $774,973 $776,255 0.2% Inspection & Neighborhood Services $1,022,820 $1,685,252 $1,457,162 $2,425,172 66.4% Sanitary Sewer Maintenance $2,761,851 $13,996,979 $6,737,156 $7,957,000 18.1% Room Tax $842,524 $724,649 $580,200 $732,000 26.2% Total Revenues $16,914,193 $30,682,932 $23,510,405 $26,975,239 14.7% $16.91M$16.91M$16.91M $30.68M$30.68M$30.68M $23.51M$23.51M $23.51M $26.98M$26.98M $26.98M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $10.00M $20.00M $30.00M $40.00M Special Revenue Funds Revenues Summary City of Racine | Proposed Budget Book 2027 Page 126 REFERENDUM - FIRE DEPARTMENT Steve Hansen Fire Chief MISSION STATEMENT   We will support our community, firefighters and paramedics through dedicated teamwork to ensure that as a fire department we continue to build, sustain, and improve our capability to prepare for, protect against, respond to, recover from and mitigate all hazards with compassion, fairness, integrity and respect. FUNCTION   The Racine Fire Department is an all hazards agency that provides the community with fire suppression, fire prevention, emergency medical services, hazardous materials, confined space, trench rescue, water/dive rescue, high and low angle rope rescue, and community risk reduction services to the citizens of Racine. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED • On April 1, 2025, Racine voters approved a $1.5 million annual Fire Department referendum to permanently fund nine Emergency Medical Technician (EMT) and Paramedic positions previously supported by a federal SAFER Grant. This investment ensures continued ambulance staffing, maintains emergency response capabilities, and strengthens service delivery to the community. • Successfully transitioned funding for these positions from temporary federal grant support to a permanent local funding source without reducing staffing or emergency medical services. • Continued to maintain ambulance staffing levels that improve response reliability, reduce overtime associated with staffing shortages, and enhance operational readiness for fire suppression and EMS responses. • Continued investing in firefighter and paramedic recruitment, training, and professional development to ensure the department remains prepared to meet the community's growing emergency service needs. 2027 STRATEGIC INITIATIVES 1. Ensure the successful long-term implementation of the Fire Department Referendum by maintaining the staffing levels supported through voter-approved funding. 2. Continue evaluating deployment strategies and operational data to maximize the effectiveness of fire suppression and ambulance resources while maintaining rapid response times. 3. Support recruitment, retention, and succession planning efforts to maintain a highly trained workforce capable of meeting increasing service demands. 4. Continue investing in firefighter and paramedic training, equipment, and wellness initiatives that improve employee safety, clinical performance, and operational readiness. 5. Evaluate future opportunities to enhance service delivery through technology, data-driven decision-making, and regional partnerships while maintaining fiscal responsibility. SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 Beginning in 2027, the voter-approved Fire Department Referendum provides a permanent annual tax levy of $1.5 million to sustain nine Emergency Medical Technician (EMT) and Paramedic positions that were previously funded through a federal SAFER Grant. This dedicated funding preserves ambulance staffing levels, improves emergency response reliability, and ensures the department can continue meeting the community's increasing demand for emergency medical services without reducing service levels. The referendum provides long-term financial stability by replacing temporary federal funding with a permanent local funding source. City of Racine | Proposed Budget Book 2027 Page 127 EXPENDITURES - REFERENDUM - FIRE DEPARTMENT Budgeted and Historical Expenditures by Appropriation Unit Operating ExpendituresSalary & Fringes ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes Salaries 21930-50100 $0 $0 $940,810 $1,071,294 13.9% Overtime 21930-50300 $0 $0 $25,000 $25,000 0.0% Residency 21930-50400 $0 $0 $0 $1,000 FICA 21930-51010 $0 $0 $13,561 $16,908 24.7% WRS 21930-51100 $0 $0 $184,591 $194,214 5.2% Health Care 21930-51200 $0 $0 $285,703 $147,584 -48.3% Total Salary & Fringes $0 $0 $1,449,665 $1,456,000 0.4% Operating Expenditures Work Supplies 21930-53200 $0 $0 $25,000 $24,000 -4.0% Education/Training/Conferences 21930-53800 $0 $0 $25,335 $20,000 -21.1% Total Operating Expenditures $0 $0 $50,335 $44,000 -12.6% Total Expenditures $0 $0 $1,500,000 $1,500,000 0.0% 000 000 $1.50M$1.50M$1.50M $1.50M$1.50M$1.50M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $0.50M $1.00M $1.50M $2.00M Referendum - Fire Detail Expenditures City of Racine | Proposed Budget Book 2027 Page 128 REVENUES - REFERENDUM - FIRE DEPARTMENT ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Property Taxes Property Taxes 21930-41110 $0 $0 $1,500,000 $1,500,000 0.0% Total Property Taxes $0 $0 $1,500,000 $1,500,000 0.0% Total Revenues $0 $0 $1,500,000 $1,500,000 0.0% Referendum - Fire Department Detail Revenues City of Racine | Proposed Budget Book 2027 Page 129 LIBRARY Nick Demske  Executive Director Library MISSION STATEMENT The mission of the Racine Public Library is to lift up the lives of the people of the Racine community by embracing community diversity, promoting inclusion, creating opportunity, and by supporting the development of community literacy through a love of literature, learning and civic engagement. FUNCTION The Racine Public Library (RPL) was established by the residents in 1897 to fulfill one of the cornerstones of democracy: an educated citizenry. It provides opportunities for every person to pursue a lifelong education. RPL is a learning institution, innovative and future-focused, supporting the love of reading and learning, and promoting curiosity and inquisitiveness for all ages. RPL is committed to equity, inclusion, and diversity. RPL collects and preserves materials for free, equal access by all residents in a safe, neutral space where everyone is welcome and that reflects the community’s expectation for services. RPL has a highly trained staff who continually evaluate the community’s needs, collaborate with other organizations to serve the community outside the building’s walls, and to the best of their abilities provide residents with a positive experience. RPL staff members have open, clear, timely communication; are honest and accountable; act with integrity and professionalism; follow the American Library Association Code of Ethics; protect patron privacy, and promote intellectual freedom. SIGNIFICANT INITIATIVES RECENTLY WORKED ON 1. In early 2026, when it became evident that two senior supervisors (with a total of nearly 70 years together working for the city) were going to retire around the same time, we realized we had the opportunity to do an org chart revision--something we had not previously planned on. This reoriented (and continues to steer) the direction of our entire year. The previous org chart had a number of different pain points, most significantly the inequity in how direct reports were balanced between supervisors. Under the last org chart, the supervisor who had the most direct reports oversaw 20, and the supervisor who had the least oversaw 1. We focused a huge amount of work--including our first ever all-supervisor retreat in March--into exploring the potential ways we could relieve this and other pain points, and it culminated in May when the board approved our org chart revision, which changed a great deal of the structure of the RPL. 2. Beyond the two retirements we had, we’ve also had much more significant staff turnover this year than any other in the last few decades. Filling even one role successfully takes a ton of time and work, and the RPL right now has more vacancies and hiring opportunities than I’ve ever seen at any one point in time before. This has been a big challenge--even just covering service areas while being down several staff members--but we’ve already rehired for several of those key vacancies and we will continue to be busy with that work at least through fall of this year, as well. 3. For programming, the RPL has had another banner year, especially building on the momentum of some large annual events it has built up a rhythm with. The 3rd Annual Digital Literacy Fair, the 3rd Annual Local Author Fair, the 11th Annual Black History Month Read-in, a collaboration with the Parks and Rec Main Gallery program (including their annual auction event) and our huge annual summer reading program were among some of the highlight events we held in 2026. We also have a slew of America 250th events that will continue through the rest of the year. Beyond that, we were yet again a key partner with United Way’s Volunteer City of Racine | Proposed Budget Book 2027 Page 130 Income Tax Assistance program (VITA) and helped return a total of nearly $2M to Racine community members through that work. Big thanks to city council and our partner departments at the city for continuing to help make parking free for when we host that program every year! 4. Our staff have been contributing more to field-wide conversations than ever before, and it continues to elevate the RPL’s reputation nationwide. This has especially been true through staff presenting at professional conferences throughout the country, but it also shows up in other ways. For instance, last year I was appointed to an official committee of the state which spent most of 2026 analyzing and updating the Wisconsin State Standards for Public Library Services. I also was honored to be chosen as one of only two library leaders in the whole state to represent Wisconsin in an annual DC lobbying effort organized by the national organization COSLA (Chief Officers of State Library Agencies). Through that effort, I was able to talk to law makers about the critical need for supporting the Institute of Museum and Library Services and the Library Services and Technology Act, which both have been threatened on the federal level in recent years. 2027 STRATEGIC INITIATIVES 1. Last year we hoped to finish a new strategic plan in 2026, but after vetting 5 potential consultants, we won’t be getting started on a new strategic plan until this fall. That means we should be finalizing a new strat plan in Q1 or 2 of 2027. Since our last strategic plan sunset in 2025, this is a high priority for us. 2. Most of the staff turnover I mentioned above is fortunately from positive things happening. It’s often employees who love working for us and are great at their jobs but work part time. Sometimes they are able to get a full time job elsewhere. This especially happens with our employees finishing out college. While we celebrate these moments for our outgoing staff….we would rather have full time roles to hire them into (and they often would rather be staying with us, if they could get a full time role). In 2027, we will be devoting special attention towards working to make that possible. 3. Our bookmobile has a 10-12 year lifespan and it is currently at year 10. As of the day I’m composing these initiatives, it had to come off the road because its roof is leaking after the brutal rains we’ve gotten recently. In 2027, the RPL will start making serious preparations towards replacing our bookmobile, including through a potential capital campaign, mentioned in the library goals section of this budget. 4. Every public library in the state of Wisconsin is part of a library system and every library system has a “resource library” (the big-dog library of that system). We are the resource library for our system (The Prairie Lakes Library System). This not only means we have certain responsibilities we take care of for the system; it also means we get funding from the system to carry through those responsibilities. The responsibilities we’ve been carrying out, however, have started to far outweigh our funding. In 2027, we plan to negotiate beyond the archaic “Resource Library Agreement” contract we’re in to more of an equitable “service agreement” with our system, which should provide us more appropriate funding, more in line with the value we actually provide to the system. City of Racine | Proposed Budget Book 2027 Page 131 2027 LIBRARY GOALS Goal Statement #1  Increase Bookmobile Circulation by 5% While the users of the bookmobile depend on it, rave about it, and love it fiercely, we believe it is underperforming by some key metrics. The most important metric we could work to address is physical circulation from the bookmobile. Aside from the obvious benefit of increasing the quality of service to the communities which the bookmobile serves, increasing this metric could also benefit the library’s future funding, since circ to neighboring municipalities is part of our county funding-formula. In 2025, the YTD total bookmobile circ was recorded at 30,394 and we’d be looking to increase that by at least over 1500 circs (5%=1520). Goal Statement #2  Conduct a Significant, Targeted Capital Campaign for Upcoming Expenses The library knows it has some significant capital expenses coming up in the immediate and not-so-far-off future. Our delivery van needs to be replaced. Our staff are using their personal vehicles to do home delivery work, and we should have 1-2 vehicles as fleet for that service. Our bookmobile is at year 10 of a 10-12 year life cycle. And our automated sorter will be at the end of its life cycle in 5-6 years. All together, these expenses total around a million dollars. And as the years pass, that number will probably increase. We would like to secure half of the bookmobile and delivery van’s costs through fundraising within the 2027 calendar year. Goal Statement #3  Increase avg program attendance by 10% in 2027 This is a carryover goal from 2026. We accomplished our other two budget goals and exceeded them. This 2026 budget goal, however, as of the writing of these goals, has not been met. By the time the year is over--or even by the time this budget is introduced or approved--we hope to be closer to meeting this goal. But since we currently have made so little progress on it in the first half of the year, we are keeping it as one of our goals for 2027. City of Racine | Proposed Budget Book 2027 Page 132 EXPENDITURES - LIBRARY Budgeted and Historical Expenditures by Appropriation Unit Capital Outlay Interdepartmental ExpensesOperating Expenditures Salary & Fringes ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes Salaries 22055-50100 $1,842,554 $1,932,065 $2,125,052 $2,089,312 -1.7% Part Time Salaries 22055-50200 $538,674 $546,984 $658,268 $609,645 -7.4% Overtime 22055-50300 $82 $355 $2,000 $2,000 0.0% Residency 22055-50400 $57,059 $50,568 $38,650 $55,711 44.1% FICA 22055-51010 $180,418 $187,232 $210,345 $210,578 0.1% WRS 22055-51100 $141,602 $154,388 $172,448 $171,821 -0.4% Health Care 22055-51200 $562,500 $807,962 $720,722 $780,000 8.2% Mileage 22055-51810 $5,443 $5,728 $6,000 $7,000 16.7% Total Salary & Fringes $3,328,332 $3,685,282 $3,933,485 $3,926,067 -0.2% Operating Expenditures Contracted Services 22055-52200 $66,468 $73,453 $123,000 $143,000 16.3% Property/Equipment Rental 22055-52210 $20,507 $19,367 $19,208 $21,470 11.8% Advertising 22055-52315 $6,353 $10,290 $6,000 $6,420 7.0% Office Supplies 22055-53100 $10,740 $15,770 $12,500 $12,880 3.0% Postage & Shipping 22055-53110 $7,100 $6,557 $4,200 $5,520 31.4% Work Supplies 22055-53200 $24,859 $19,336 $29,000 $29,000 0.0% Janitorial Supplies 22055-53210 $13,532 $14,773 $13,740 $14,240 3.6% Library Materials 22055-53215- 55006 $20,507 $19,182 $20,000 $20,780 3.9% Library Materials-Print 22055-53215- 55111 $97,097 $105,067 $108,000 $112,320 4.0% Library Materials-Serial 22055-53215- 55112 $16,563 $15,427 $20,000 $20,780 3.9% Library Materials-Audio Visual 22055-53215- 55114 $19,244 $25,127 $25,000 $26,020 4.1% $4.23M$4.23M$4.23M $4.57M$4.57M $4.57M $4.90M$4.90M $4.90M $4.97M$4.97M $4.97M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $2.00M $4.00M $6.00M Library Detail Expenditures City of Racine | Proposed Budget Book 2027 Page 133 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Library Materials-Electronic 22055-53215- 55115 $34,515 $42,739 $47,500 $61,872 30.3% Library Materials-Other 22055-53215- 55116 $6,432 $5,832 $5,000 $8,000 60.0% Small Equipment 22055-53230 $0 $6 $0 $0 0.0% Licenses Permits & Fees 22055-53255 $0 $95 $100 $100 0.0% Memberships 22055-53265 $2,179 $2,090 $3,140 $3,140 0.0% Utilities 22055-53300 $194,438 $171,473 $162,000 $169,000 4.3% External Communication Service 22055-53360 $8,600 $8,918 $9,400 $8,600 -8.5% Judgment & Claims 22055-53500 $45,000 $0 $0 $0 0.0% Education/Training/Conferences 22055-53800 $7,283 $5,158 $8,000 $11,550 44.4% Travel 22055-53810 $773 $3,932 $6,000 $10,000 66.7% Building Repairs & Maintenance 22055-54100 $13,520 $19,158 $15,000 $15,000 0.0% Equipment Repairs & Maintenanc 22055-54200 $2,914 $1,168 $16,000 $16,000 0.0% Grounds Repairs & Maintenance 22055-54300 $11,886 $12,119 $12,500 $13,500 8.0% Software Maintenance 22055-54500 $51,723 $54,367 $70,228 $72,000 2.5% Total Operating Expenditures $682,234 $651,407 $735,516 $801,192 8.9% Interdepartmental Expenses I/S Building Occupancy 22055-55100 $159,221 $156,522 $163,344 $170,656 4.5% I/S City Telephone System 22055-55200 $7,035 $0 $0 $0 0.0% I/S Garage Fuel 22055-55300 $7,493 $4,266 $7,000 $7,254 3.6% I/S Garage Labor 22055-55310 $3,976 $6,307 $6,360 $6,591 3.6% I/S Garage Materials 22055-55320 $4,063 $5,969 $3,180 $3,295 3.6% I/S Information Systems 22055-55400 $13,500 $20,666 $21,522 $21,658 0.6% Total Interdepartmental Expenses $195,287 $193,730 $201,406 $209,454 4.0% Capital Outlay Equipment 22055-57300 $12,006 $25,436 $12,500 $12,500 0.0% Computer Hardware 22055-57355 $11,919 $18,099 $21,150 $21,150 0.0% Computer Software 22055-57800 $0 $150 $0 $0 0.0% Total Capital Outlay $23,925 $43,685 $33,650 $33,650 0.0% Total Expenditures $4,229,778 $4,574,104 $4,904,057 $4,970,363 1.4% City of Racine | Proposed Budget Book 2027 Page 134 REVENUES - LIBRARY Budgeted and Historical Revenues Source Other Taxes Charges for Services Miscellaneous Revenues Other Financing SourcesIntergovernmental RevenuesProperty Taxes ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Property Taxes Property Taxes 22055-41110 $2,257,317 $2,257,317 $2,674,237 $2,700,000 1.0% Total Property Taxes $2,257,317 $2,257,317 $2,674,237 $2,700,000 1.0% Other Taxes Sales Tax Discount 22055-41222 $2 $3 $0 $0 0.0% Total Other Taxes $2 $3 $0 $0 0.0% Intergovernmental Revenues State Grant-Educ and Rec 22055-43571 $7,000 $7,000 $10,000 $22,800 128.0% County Grant Library 22055-43720 $2,119,211 $2,165,079 $2,055,720 $2,152,187 4.7% Total Intergovernmental Revenues $2,126,211 $2,172,079 $2,065,720 $2,174,987 5.3% Charges for Services Library Fines & Fees 22055-46710 $19,668 $17,834 $10,000 $10,000 0.0% Library Misc Fees 22055-46711 $24,287 $3,655 $3,000 $3,000 0.0% Total Charges for Services $43,955 $21,489 $13,000 $13,000 0.0% Miscellaneous Revenues Interest Income 22055-48100 $82,160 $69,668 $75,000 $42,263 -43.6% Donations/Contributions 22055-48500 $31,275 $22,370 $1,000 $1,000 0.0% Miscellaneous Revenue 22055-48900 $0 $252 $100 $100 0.0% Total Miscellaneous Revenues $113,435 $92,290 $76,100 $43,363 -43.0% Other Financing Sources Transfer from General Fund 22055-49210 $150,000 $200,000 $0 $0 0.0% $4.69M$4.69M$4.69M $4.74M$4.74M $4.74M $4.90M$4.90M $4.90M $4.97M$4.97M $4.97M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $2.00M $4.00M $6.00M Library Detail Revenues City of Racine | Proposed Budget Book 2027 Page 135 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Fund Balance Applied 22055-49300 $0 $0 $75,000 $39,013 -48.0% Total Other Financing Sources $150,000 $200,000 $75,000 $39,013 -48.0% Total Revenues $4,690,920 $4,743,178 $4,904,057 $4,970,363 1.4% City of Racine | Proposed Budget Book 2027 Page 136 WASTE DISPOSAL John Rooney Commissioner of Public Works MISSION STATEMENT Efficiently manage and operate recycling collection services in order to comply with state law and municipal code. FUNCTION Waste Disposal is responsible for the collection of all residential recycling materials. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED 1. Placed cameras on refuse vehicles to track missed recycling pick ups 2. Re-bid recycling hauling and changed MRF from Waste Management Germantown to John’s Disposal 3. Reduced recycling residual tonnage by 10% 2027 STRATEGIC INITIATIVES 1. Continue to reduce the amount (tons) of residual/contaminated recycling from 30% of the stream to 20% of the stream. 2. Budget for one free e-recycle event for the residents of the City of Racine. 3. Continue Citywide recycling cart replacement. 4. Move yard waste drop off from Pearl Street to the transfer station site at 6300 21 Street 5. Continuing public information campaign on proper recycling methods 6. DPW will evaluate more reliable alternative options for hauling of municipal solid waste and recyclables. SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 1. Provide continued capital budget funding for the city-wide cart replacement program. 2. Provide capital funding for refuse truck purchases 3. The Waste Disposal Fee will remain the same in 2027 as 2026 at $93.22, which will provide the revenue to continue the provision of this required service. The fees associated with the Waste Disposal items brought to the Transfer Station will remain the same as in 2026 and will be charged per item as follows: Tires - $8; Microwaves - $20; Televisions and Computers - $20; Non-Freon White Goods - $20; Freon Appliances - $30; Household Bulky Items - $25. st City of Racine | Proposed Budget Book 2027 Page 137 EXPENDITURES - WASTE DISPOSAL Budgeted and Historical Expenditures by Appropriation Unit Capital Outlay Interdepartmental ExpensesSalary & Fringes Operating Expenditures ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes Salaries 22140-50100 $623,573 $642,140 $605,900 $767,274 26.6% Part Time Salaries 22140-50200 $0 $0 $19,610 $0 -100.0% Overtime 22140-50300 $22,456 $9,182 $19,136 $22,920 19.8% Residency 22140-50400 $5,900 $10,934 $12,299 $10,520 -14.5% FICA 22140-51010 $46,858 $47,493 $48,239 $43,248 -10.3% WRS 22140-51100 $44,993 $45,844 $45,593 $41,892 -8.1% Health Care 22140-51200 $188,542 $234,869 $307,055 $301,874 -1.7% Total Salary & Fringes $932,322 $990,461 $1,057,832 $1,187,728 12.3% Operating Expenditures Professional Services 22140-52100 $5,890 $708 $56,000 $68,000 21.4% Contracted Services 22140-52200 $514,175 $577,830 $666,000 $641,000 -3.8% Property/Equipment Rental 22140-52210 $489,060 $559,060 $550,000 $650,000 18.2% Advertising 22140-52315 $711 $558 $1,000 $1,000 0.0% Work Supplies 22140-53200 $83,727 $54,952 $113,000 $100,000 -11.5% Utilities 22140-53300 $15,481 $24,262 $14,464 $13,952 -3.5% External Communication Service 22140-53360 $2,649 $1,751 $3,500 $2,500 -28.6% Education/Training/Conferences 22140-53800 $0 $0 $1,000 $1,000 0.0% Equipment Repairs & Maintenanc 22140-54200 $0 $0 $0 $5,000 Total Operating Expenditures $1,111,693 $1,219,121 $1,404,964 $1,482,452 5.5% Interdepartmental Expenses I/S Building Occupancy 22140-55100 $10,048 $35,807 $40,149 $41,000 2.1% I/S Garage Fuel 22140-55300 $90,326 $62,268 $87,000 $92,891 6.8% $2.49M$2.49M$2.49M $2.85M$2.85M$2.85M $3.00M$3.00M $3.00M $3.23M$3.23M $3.23M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $1.00M $2.00M $3.00M $4.00M Waste Disposal Detail Expenditures City of Racine | Proposed Budget Book 2027 Page 138 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) I/S Garage Labor 22140-55310 $212,345 $251,755 $265,000 $274,622 3.6% I/S Garage Materials 22140-55320 $136,490 $186,944 $148,400 $154,000 3.8% Total Interdepartmental Expenses $449,209 $536,774 $540,549 $562,513 4.1% Capital Outlay Equipment 22140-57300 $0 $100,000 $0 $0 0.0% Total Capital Outlay $0 $100,000 $0 $0 0.0% Total Expenditures $2,493,223 $2,846,356 $3,003,345 $3,232,693 7.6% City of Racine | Proposed Budget Book 2027 Page 139 REVENUES - WASTE DISPOSAL Budgeted and Historical Revenues by Revenue Source Miscellaneous RevenuesOther Financing SourcesIntergovernmental Revenues Charges for Services ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Intergovernmental Revenues State Grant-Recycling 22140-43545 $314,665 $314,403 $315,000 $315,000 0.0% Total Intergovernmental Revenues $314,665 $314,403 $315,000 $315,000 0.0% Charges for Services Recycling Fees 22140-46435 $2,326,118 $2,539,248 $2,643,345 $2,642,693 0.0% Total Charges for Services $2,326,118 $2,539,248 $2,643,345 $2,642,693 0.0% Miscellaneous Revenues Interest Income 22140-48100 $95,379 $77,479 $30,000 $0 -100.0% Sale of Property-Recycle Mat 22140-48307 $4,118 $10,856 $15,000 $15,000 0.0% Total Miscellaneous Revenues $99,497 $88,336 $45,000 $15,000 -66.7% Other Financing Sources Fund Balance Applied 22140-49300 $0 $0 $0 $260,000 Total Other Financing Sources $0 $0 $0 $260,000 Total Revenues $2,740,280 $2,941,987 $3,003,345 $3,232,693 7.6% $2.74M$2.74M$2.74M $2.94M$2.94M $2.94M $3.00M$3.00M $3.00M $3.23M$3.23M $3.23M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $1.00M $2.00M $3.00M $4.00M Waste Disposal Detail Revenues City of Racine | Proposed Budget Book 2027 Page 140 EMERGENCY MEDICAL SERVICES Steve Hansen Chief of Fire MISSION   We will support our community, Paramedics and Emergency Medical Technicians through dedicated teamwork to ensure that as a Emergency Medical Services department we continue to build, sustain, and improve our capability to prepare for, protect against, respond to, recover from and mitigate all hazards with compassion, fairness, integrity and respect. FUNCTION  The Racine Fire Department Emergency Medical Services is an all-hazards agency that provides the community with fire suppression, fire prevention, emergency medical services, hazardous materials, confined space, trench rescue, water/dive rescue, high and low angle rope rescue, and community risk reduction services to the citizens of Racine. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED Successfully recertified all Emergency Medical Technicians and Paramedics through the Wisconsin Department of Health Services, ensuring full departmental compliance for the next three-year certification cycle. Completed department-wide Basic Life Support (CPR) and Advanced Cardiac Life Support (ACLS) recertification, maintaining the highest standards of clinical competency for all EMS personnel. Completed the Wisconsin Ground Emergency Medical Transport (WiGEMT) survey for 2025, positioning the department for continued participation in potential state EMS reimbursement opportunities. Three additional members successfully completed paramedic school, strengthening Advanced Life Support (ALS) staffing levels and improving the department's ability to provide high-quality patient care throughout the community. Continued providing CPR and Basic Life Support instruction to community members, businesses, schools, and community organizations, expanding citizen preparedness for medical emergencies. Installed the Stryker Power-LOAD cot system in Med 2, reducing lifting-related injuries while improving patient and provider safety during transport. Completed annual firefighter and EMS occupational medical evaluations to support workforce health, early disease detection, and long-term operational readiness. 2027 STRATEGIC INITIATIVES Continue strengthening Advanced Life Support capabilities by supporting paramedic education, continuing education, and evidence-based clinical training for EMS personnel. Expand community CPR, AED, Stop the Bleed, and public health education programs to improve bystander intervention and survival from medical emergencies. Utilize EMS response data and quality improvement initiatives to enhance patient outcomes, deployment efficiency, and system performance. Strengthen partnerships with hospitals, healthcare providers, and community organizations to evaluate innovative approaches that improve patient care and reduce unnecessary emergency department utilization. Continue investing in employee health, wellness, and injury prevention initiatives to maintain a healthy and resilient EMS workforce. City of Racine | Proposed Budget Book 2027 Page 141 SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 No significant funding changes are anticipated for 2027. The department will continue maximizing available state EMS reimbursement opportunities through the Wisconsin Ground Medical Transport (WiGEMT) program while evaluating future grant opportunities to support equipment replacement, training, and EMS system enhancements. 2027 EMERGENCY MEDICAL SERVICES GOALS Goal Statement #1  Strengthen clinical response through ongoing education, quality improvement, and evidence-based patient care. The Fire Department will continue supporting EMS personnel through continuing education, protocol updates, simulation training, and quality assurance initiatives. Clinical performance data will be reviewed to identify opportunities for improvement and ensure patients receive safe, effective, and consistent care. Goal Statement #2  Improve emergency medical service delivery by evaluating innovative approaches that connect patients with the most appropriate level of care while maintaining emergency response readiness. The Fire Department will continue working with healthcare providers, hospitals, and community organizations to identify opportunities that improve patient outcomes and reduce unnecessary emergency department utilization. We will evaluate response data and EMS trends to support operational efficiency while ensuring emergency resources remain available for high-acuity incidents. Goal Statement #3  Improve emergency medical service delivery by evaluating innovative approaches that connect patients with the most appropriate level of care while maintaining emergency response readiness. The Fire Department will continue working with healthcare providers, hospitals, and community organizations to identify opportunities that improve patient outcomes and reduce unnecessary emergency department utilization. We will evaluate response data and EMS trends to support operational efficiency while ensuring emergency resources remain available for high-acuity incidents. City of Racine | Proposed Budget Book 2027 Page 142 EXPENDITURES - EMERGENCY MEDICAL SERVICES Budgeted and Historical Expenditures by Appropriation Unit Operating ExpendituresSalary & Fringes ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes Salaries 22230-50100 $2,127,344 $3,909,445 $2,112,311 $2,602,658 23.2% Part Time Salaries 22230-50200 $177,902 $181,476 $200,000 $225,000 12.5% Overtime 22230-50300 $3,050 $5,106 $75,000 $75,000 0.0% Residency 22230-50400 $0 $0 $0 $5,000 FICA 22230-51010 $34,195 $59,705 $39,579 $47,597 20.3% WRS 22230-51100 $457,509 $798,465 $453,673 $669,357 47.5% Health Care 22230-51200 $0 $484,777 $636,000 $630,000 -0.9% Total Salary & Fringes $2,800,000 $5,438,974 $3,516,563 $4,254,612 21.0% Operating Expenditures Ambulance Billing Services 22230-52110 $252,994 $272,028 $275,437 $275,000 -0.2% Contracted Services 22230-52200 $0 $0 $20,000 $47,000 135.0% Copying & Printing 22230-53160 $0 $0 $0 $1,500 Work Supplies 22230-53200 $0 $17,965 $175,000 $195,000 11.4% External Communication Service 22230-53360 $0 $0 $15,000 $15,000 0.0% Education/Training/Conferences 22230-53800 $0 $0 $70,000 $80,000 14.3% Equipment Repairs & Maintenanc 22230-54200 $0 $0 $0 $25,000 Total Operating Expenditures $252,994 $289,993 $555,437 $638,500 15.0% Total Expenditures $3,052,994 $5,728,966 $4,072,000 $4,893,112 20.2% $3.05M$3.05M$3.05M $5.73M$5.73M $5.73M $4.07M$4.07M $4.07M $4.89M$4.89M $4.89M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $2.00M $4.00M $6.00M $8.00M Emergency Medical Service Detail Expenditures City of Racine | Proposed Budget Book 2027 Page 143 REVENUES - EMERGENCY MEDICAL SERVICES Budgeted and Historical Revenues by Source Miscellaneous RevenuesCharges for Services ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Charges for Services Ambulance/EMS Fees 22230-46230 $3,893,699 $5,557,721 $4,057,000 $4,888,112 20.5% Total Charges for Services $3,893,699 $5,557,721 $4,057,000 $4,888,112 20.5% Miscellaneous Revenues Interest Income 22230-48100 $0 $32,475 $15,000 $5,000 -66.7% Total Miscellaneous Revenues $0 $32,475 $15,000 $5,000 -66.7% Total Revenues $3,893,699 $5,590,196 $4,072,000 $4,893,112 20.2% $3.89M$3.89M$3.89M $5.59M$5.59M $5.59M $4.07M$4.07M $4.07M $4.89M$4.89M $4.89M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $2.00M $4.00M $6.00M Emergency Medical Services Detail Revenues City of Racine | Proposed Budget Book 2027 Page 144 MUNICIPAL COURT Robert Weber Municipal Judge MISSION STATEMENT The City of Racine Municipal Court is dedicated to administering justice in an equitable, impartial and timely manner in accordance with the rule of law. The Municipal Court shall provide the public and other agencies it serves with an accessible, safe, respectful environment in which to conduct business and resolve disputes. The Racine Municipal Court is also committed to promoting excellence, integrity and competence while ensuring public trust and confidence in the judicial system. FUNCTION The Municipal Court adjudicates alleged ordinance violations by accepting pleas, making and rendering judgments, setting those forfeitures not reserved for the Common Council, making decisions of law, ruling on objections, granting or denying motions and collecting forfeitures. The Municipal Court is responsible for being a buffer between the citizens and the police by assuring that defendants are not convicted unless they plead guilty or no contest to charges, or are proven guilty by admissible, clear, convincing and satisfactory evidence adduced at trial. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED 1. An additional camera was installed on the first floor of the Annex for additional security during court proceedings. 2. Continue to collaborate with other municipal courts in Wisconsin to discuss ways to decrease costs. 3. Municipal Court Clerk continues to take classes through Judicial Education. 2027 STRATEGIC INITIATIVES 1. Review, properly erase, and securely dispose of trial cassette recordings that are more than 10 years old in accordance with the Court’s records retention schedule and applicable laws and policies. This initiative will reduce storage needs, improve records management, protect confidential information, and ensure the Court maintains an organized and compliant records system. SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 1. Request for $700 to be added to the postage & shipping budget due to the increase in USPS postage prices. 2. Request for $350 to be added to the education/training budget so both full-time clerks can attend the municipal court clerk conference yearly. 2027 MUNICIPAL COURT GOALS Goal Statement #1  Effectively Dealing With Quality Of Life Issues The City of Racine Municipal Court is the only community court that deals with its residents’ quality of life issues, which include: Animal control code violations Building code violations City of Racine | Proposed Budget Book 2027 Page 145 Health code violations Neighborhood disputes including trespass and vandalism First offense OWI cases Middle and High School Truancy cases Disorderly Conduct, Resisting Arrest and Failure to Obey Officer violations The City of Racine is a large, diverse, urban community which our case load reflects. It is therefore imperative that every defendant is presented with a meaningful opportunity to tell his/her story and to explain their unique situation and circumstances, bearing in mind that for most individuals (aside from jury duty), it is likely to be their one and only contact with a court. As the third branch of government, it is necessary to provide true access to justice by ensuring the timely and impartial resolution of cases that come before it. The Court attempts to accomplish this overall objective in a variety of ways: First, by resolving cases as early as possible – while guaranteeing the rights of every person who comes before it – including those who are handicapped or who do not speak English. The Court has an ongoing effort to provide all notices, procedures and explanation of rules in Spanish, and can and do make arrangements for translators who speak other languages for those who need such services. Second, by being accountable for the public funds and technology services provided to the Court, and striving to be transparent in the Court’s operations and fiscal management (including the enforcement of court judgments) – all the while being cognizant that the primary purpose of the court is the equitable administration of justice in a manner that does not discriminate against any individual – and to do so independent of local government economics. Third, to ensure that each individual defendant who appears in court is left with the belief that s/he was treated fairly and with respect, regardless of the Court’s ultimate decision. This is particularly important in Municipal Court because it is a civil court, not a criminal court – which means that the court cannot appoint an attorney for a minor or an impoverished adult – and also means that the prosecutor can compel a defendant to testify, and that no defendant is entitled to a jury trial. Fourth, the Court must protect the community and reduce recidivism by fair sentencing and ensuring defendants – particularly minors – leave with an understanding that there are consequences to actions whether by the imposition of forfeitures, community service or other sentencing options. Goal Statement #2  Improve Customer Service to the Public As an addition to the goal statement of 2026, the court intends to focus on the following goals: Time required to process cases Time spent by litigants waiting at the customer service window and in court Continue to address need for public information about court procedures Continue to use new technology as a process for accomplishing goals Continue to be sensitive to the needs of a diverse community, including youth, elders, gender and race City of Racine | Proposed Budget Book 2027 Page 146 EXPENDITURES - MUNICIPAL COURT Budgeted and Historical Expenditures by Appropriation Unit Operating ExpendituresInterdepartmental ExpensesSalary & Fringes ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes Salaries 22332-50100 $216,963 $219,272 $224,073 $231,104 3.1% Part Time Salaries 22332-50200 $27,391 $30,337 $31,075 $32,718 5.3% Overtime 22332-50300 $0 $86 $0 $575 Residency 22332-50400 $5,651 $5,627 $5,982 $6,183 3.4% FICA 22332-51010 $18,032 $18,495 $19,633 $20,292 3.4% WRS 22332-51100 $10,116 $10,550 $11,198 $11,655 4.1% Health Care 22332-51200 $45,000 $64,637 $69,600 $62,400 -10.3% Mileage 22332-51810 $363 $535 $520 $620 19.2% Total Salary & Fringes $323,516 $349,539 $362,081 $365,547 1.0% Operating Expenditures Contracted Services 22332-52200 $421 $992 $990 $850 -14.1% Property/Equipment Rental 22332-52210 $893 $1,844 $1,773 $1,773 0.0% Office Supplies 22332-53100 $1,147 $1,841 $2,960 $2,400 -18.9% Postage & Shipping 22332-53110 $3,553 $4,500 $4,000 $4,700 17.5% Copying & Printing 22332-53160 $390 $275 $500 $500 0.0% Memberships 22332-53265 $190 $260 $260 $260 0.0% Education/Training/Conferences 22332-53800 $1,637 $1,707 $1,798 $2,148 19.5% Total Operating Expenditures $8,231 $11,419 $12,281 $12,631 2.8% Interdepartmental Expenses I/S Building Occupancy 22332-55100 $28,102 $61,042 $68,404 $71,466 4.5% I/S City Telephone System 22332-55200 $2,129 $0 $0 $0 0.0% I/S Information Systems 22332-55400 $30,478 $38,222 $38,746 $39,000 0.7% $392.46K$392.46K $392.46K $460.22K$460.22K $460.22K $481.51K$481.51K $481.51K $488.64K$488.64K $488.64K FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $200.00K $400.00K $600.00K Municipal Court Detail Expenditures City of Racine | Proposed Budget Book 2027 Page 147 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Total Interdepartmental Expenses $60,709 $99,264 $107,150 $110,466 3.1% Total Expenditures $392,456 $460,222 $481,512 $488,644 1.5% City of Racine | Proposed Budget Book 2027 Page 148 REVENUES - MUNICIPAL COURT Budgeted and Historical Revenues by Source Miscellaneous RevenuesFines & ForfeituresProperty Taxes ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Proposed vs. FY 2027 Budgeted (% Change) Property Taxes Property Taxes 22332-41110 $228,580 $286,341 $301,512 $328,569 9.0% Total Property Taxes $228,580 $286,341 $301,512 $328,569 9.0% Fines & Forfeitures Muni Court Fines 22332-45110 $157,641 $184,692 $180,000 $160,075 -11.1% Total Fines & Forfeitures $157,641 $184,692 $180,000 $160,075 -11.1% Miscellaneous Revenues Interest Income 22332-48100 $8,041 $6,682 $0 $0 0.0% Total Miscellaneous Revenues $8,041 $6,682 $0 $0 0.0% Total Revenues $394,263 $477,715 $481,512 $488,644 1.5% $394.26K$394.26K $394.26K $477.71K$477.71K $477.71K $481.51K$481.51K $481.51K $488.64K$488.64K $488.64K FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $200.00K $400.00K $600.00K Municipal Court Detail Revenues City of Racine | Proposed Budget Book 2027 Page 149 CEMETERY Matthew Koepnick Director of Parks, Recreation, & Cultural Services MISSION STATEMENT The mission of the Cemetery Division is to provide respectful, affordable, and dignified cemetery services that honor loved ones, support families, and preserve the history of the Racine community. Mound and Graceland Cemeteries serve as places of remembrance, reflection, peace, and civic history, recognizing that every life is worth remembering. FUNCTION The Cemetery Division is responsible for the care, operation, and maintenance of Mound and Graceland Cemeteries. Services include burial coordination, lot sales, cemetery records assistance, grounds maintenance, building and equipment maintenance, and support for families, visitors, and individuals researching family history. Graceland Cemetery is a 50-acre cemetery located on Osborne Boulevard and includes more than 2,600 burials. Mound Cemetery is a 55-acre cemetery located on West Boulevard and serves as the resting place for many notable Racine residents, including business leaders, veterans, former mayors, political figures, and other community members. Mound Cemetery also contains historic Native American burial mounds, reflecting the site’s long-standing cultural and historical significance. The division also supports public access to cemetery information through the City’s interactive Cemetery Viewer, which allows users to search for loved ones, locate gravesites, and view burial locations within Mound and Graceland Cemeteries. In addition to providing interment services, the Cemetery Division works to maintain the cemeteries as attractive, peaceful, and historically meaningful public spaces for remembrance, contemplation, nature, and community heritage. 2026 SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED • Launched the City’s interactive Cemetery Viewer, improving public access to cemetery records by allowing users to search for loved ones, locate gravesites, and view burial locations within Mound and Graceland Cemeteries. • Replaced the previous ECIMS cemetery management system into ESRI and transitions from an MS Access-drive system to a Polimorphic/MUNIS system, improving integration with existing City financial software, records management, and internal financial processes. • Selective repaving of cemetery roads to improve access, safety, and long-term maintenance within Mound and Graceland Cemeteries. • Graceland cemetery pond dredging and maintenance 2027 STRATEGIC INITIATIVES Continue cemetery infrastructure and grounds improvements, including selective road repaving, routine facility maintenance, and preservation of Mound and Graceland Cemeteries as accessible, respectful, and historically significant public spaces. 2027 SIGNIFICANT OPERATING OR PROGRAM FUNDING 1% increase in fees City of Racine | Proposed Budget Book 2027 Page 150 EXPENDITURES - CEMETERY Budgeted and Historical Expenditures by Appropriation Unit Interdepartmental ExpensesSalary & FringesOperating Expenditures ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes Salaries 22450-50100 $132,983 $142,475 $145,794 $146,717 0.6% Residency 22450-50400 $0 $691 $0 $2,617 FICA 22450-51010 $9,505 $10,054 $11,154 $11,424 2.4% WRS 22450-51100 $9,178 $9,952 $10,497 $10,827 3.1% Health Care 22450-51200 $45,000 $64,637 $69,600 $62,400 -10.3% Total Salary & Fringes $196,667 $227,808 $237,045 $233,985 -1.3% Operating Expenditures Contracted Services 22450-52200 $315,221 $308,862 $349,000 $349,000 0.0% Banking/Financial Charges 22450-52220 $8,280 $6,924 $4,000 $0 -100.0% Advertising 22450-52315 $300 $300 $300 $600 100.0% Office Supplies 22450-53100 $3,436 $3,913 $4,500 $4,500 0.0% Postage & Shipping 22450-53110 $0 $200 $200 $250 25.0% Work Supplies 22450-53200 $2,313 $2,530 $0 $0 0.0% Utilities 22450-53300 $36,750 $41,187 $38,000 $40,500 6.6% Grounds Repairs & Maintenance 22450-54300 $17,508 $18,456 $15,000 $16,000 6.7% Total Operating Expenditures $383,807 $382,373 $411,000 $410,850 0.0% Interdepartmental Expenses I/S Building Occupancy 22450-55100 $84,469 $87,742 $98,380 $102,783 4.5% I/S City Telephone System 22450-55200 $602 $0 $0 $0 0.0% I/S Garage Fuel 22450-55300 $1,008 $475 $1,200 $1,244 3.7% $686.53K$686.53K $686.53K $723.97K$723.97K $723.97K $774.97K$774.97K $774.97K $776.26K$776.26K $776.26K FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $250.00K $500.00K $750.00K $1,000.00K Cemetery Detail Expenditures City of Racine | Proposed Budget Book 2027 Page 151 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) I/S Garage Labor 22450-55310 $560 $2,304 $3,180 $3,295 3.6% I/S Garage Materials 22450-55320 $87 $1,191 $1,060 $1,098 3.6% I/S Information Systems 22450-55400 $19,334 $22,081 $23,108 $23,000 -0.5% Total Interdepartmental Expenses $106,060 $113,793 $126,928 $131,420 3.5% Total Expenditures $686,534 $723,974 $774,973 $776,255 0.2% City of Racine | Proposed Budget Book 2027 Page 152 REVENUES - CEMETERY Budgeted and Historical Revenues by Source Miscellaneous RevenuesProperty Taxes Charges for Services ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Property Taxes Property Taxes 22450-41110 $164,313 $0 $64,973 $226,255 248.2% Total Property Taxes $164,313 $0 $64,973 $226,255 248.2% Charges for Services Cemetery Charges 22450-46540 $383,056 $515,857 $710,000 $550,000 -22.5% Total Charges for Services $383,056 $515,857 $710,000 $550,000 -22.5% Miscellaneous Revenues Interest Income 22450-48100 $19,887 $6,669 $0 $0 0.0% Donations/Contributions 22450-48500 $580 $450 $0 $0 0.0% Total Miscellaneous Revenues $20,467 $7,119 $0 $0 0.0% Total Revenues $567,836 $522,976 $774,973 $776,255 0.2% $567.84K$567.84K $567.84K $522.98K$522.98K $522.98K $774.97K$774.97K $774.97K $776.26K$776.26K $776.26K FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $250.00K $500.00K $750.00K $1,000.00K Cemetery Detail Revenues City of Racine | Proposed Budget Book 2027 Page 153 INSPECTION & NEIGHBORHOOD SERVICES Jeffrey Hintz Interim Director of City Development MISSION STATEMENT The Inspection & Neighborhood Services Department promotes safe, healthy, well-maintained, and vibrant neighborhoods by ensuring compliance with housing, building, and property maintenance standards. The Department works with property owners, residents, businesses, and community partners to identify and address property conditions that negatively impact health, safety, housing quality, and neighborhood stability. Through proactive inspection, property registration, nuisance abatement, receivership, and enforcement activities, the Department seeks to preserve housing, improve neighborhood conditions, and encourage responsible property ownership. FUNCTION The Inspection & Neighborhood Services Department is responsible for administering and enforcing City requirements related to the condition, maintenance, registration, and use of residential and other properties. Core functions include: Housing Inspection – Conduct inspections of residential properties to identify and address conditions affecting health, safety, habitability, and compliance with applicable housing standards. Building Inspection – Conduct inspections and enforce building, property maintenance, and related construction requirements to promote safe and code-compliant structures. Property Registration – Administer property registration requirements and maintain accurate information regarding properties and responsible property owners to support effective inspection, communication, and enforcement. Nuisance Property Enforcement – Identify, investigate, and address properties that constitute or contribute to nuisances, unsafe conditions, neighborhood deterioration, or repeated code violations. Receivership – Coordinate and administer the City's receivership process for qualifying properties when necessary to address significant property conditions, protect neighborhood interests, and facilitate the repair, rehabilitation, or appropriate disposition of distressed properties. Code Compliance and Enforcement – Investigate complaints and reported violations, conduct follow-up inspections, issue notices and orders, and coordinate appropriate enforcement actions to achieve compliance with City requirements. Property Maintenance and Neighborhood Preservation – Address deteriorated, vacant, abandoned, or poorly maintained properties that may adversely affect surrounding properties, housing quality, and neighborhood stability. Owner and Community Coordination – Work with property owners, residents, neighborhood organizations, contractors, and other City departments and community partners to encourage voluntary compliance, property improvement, and long-term neighborhood stability. Case Management and Follow-Up – Maintain inspection and enforcement records, monitor outstanding violations, track corrective actions, and ensure that cases are appropriately resolved or escalated when compliance is not achieved. City of Racine | Proposed Budget Book 2027 Page 154 EXPENDITURES - INSPECTION & NEIGHBORHOOD SERVICES Budgeted and Historical Expenditures by Appropriation Unit Interdepartmental ExpensesOperating ExpendituresSalary & Fringes ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes Salaries 22560-50100 $218,033 $222,154 $259,127 $179,927 -30.6% Full Time Salaries 22560-50100- 16003 $0 $0 $0 $565,946 Full Time Salaries-CDBg 22560-50100- 60025 $337,212 $436,915 $444,346 $412,034 -7.3% Part Time Salaries 22560-50200 $0 $0 $11,788 $0 -100.0% Overtime 22560-50300 $406 $193 $0 $0 0.0% Residency 22560-50400 $11,434 $14,828 $12,221 $15,296 25.2% Residency 22560-50400- 16003 $0 $0 $0 $6,966 FICA 22560-51010 $12,607 $19,888 $23,307 $16,579 -28.9% FICA 22560-51010- 16003 $0 $0 $0 $44,721 FICA-CDBG 22560-51010- 60025 $30,792 $32,243 $33,939 $31,523 -7.1% WRS 22560-51100 $9,980 $17,566 $19,537 $14,153 -27.6% WRS 22560-51100- 16003 $0 $0 $0 $41,535 WRS-CDBG 22560-51100- 60025 $28,710 $29,290 $31,994 $29,873 -6.6% Health Care 22560-51200 $231,770 $119,292 $111,366 $62,966 -43.5% Health Care 22560-51200- 16003 $0 $0 $0 $156,000 Health Care 22560-51200- 60025 $0 $174,504 $174,834 $155,434 -11.1% Mileage 22560-51810 $21,825 $26,100 $21,600 $21,600 0.0% $1.15M$1.15M$1.15M $1.55M$1.55M $1.55M $1.46M$1.46M $1.46M $2.43M$2.43M$2.43M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $1.00M $2.00M $3.00M Inspection & Neighborhood Services Detail Expenditures City of Racine | Proposed Budget Book 2027 Page 155 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Mileage 22560-51810- 16003 $0 $0 $0 $16,200 Total Salary & Fringes $902,768 $1,092,971 $1,144,059 $1,770,753 54.8% Operating Expenditures Professional Services 22560-52100- 16003 $0 $0 $0 $5,000 Contracted Services 22560-52200 $214,661 $405,828 $250,000 $300,000 20.0% Property/Equipment Rental 22560-52210- 16003 $0 $0 $0 $2,800 Outside Help 22560-52310- 16003 $0 $0 $0 $1,000 Advertising 22560-52315- 16003 $0 $0 $0 $800 Raze Board Remove Buildings 22560-52390 $3,610 $16,360 $0 $30,000 Raze Board Remove Buildings 22560-52390- 16003 $0 $0 $0 $100,000 Office Supplies 22560-53100 $1,968 $2,743 $3,500 $3,500 0.0% Office Supplies 22560-53100- 16003 $0 $0 $0 $3,800 Postage & Shipping 22560-53110 $0 $15,346 $10,000 $15,000 50.0% Postage & Shipping 22560-53110- 16003 $0 $0 $0 $1,500 Publications & Subscriptions 22560-53115 $0 $149 $250 $250 0.0% Publications & Subscriptions 22560-53115- 16003 $0 $0 $0 $2,500 Copying & Printing 22560-53160 $2,054 $3,146 $5,000 $5,000 0.0% Copying & Printing 22560-53160- 16003 $0 $0 $0 $1,000 Work Supplies 22560-53200 $1,070 $722 $3,500 $5,000 42.9% Work Supplies 22560-53200- 16003 $0 $0 $0 $4,500 Memberships 22560-53265 $0 $0 $250 $250 0.0% Memberships 22560-53265- 16003 $0 $0 $0 $600 External Communication Service 22560-53360 $6,614 $7,284 $7,200 $7,200 0.0% External Communication Service 22560-53360- 16003 $0 $0 $0 $8,500 Education/Training/Conferences 22560-53800 $0 $5,549 $2,500 $2,500 0.0% Education/Training/Conferences 22560-53800- 16003 $0 $0 $0 $6,000 Travel 22560-53810 $0 $3,531 $5,000 $5,000 0.0% Travel 22560-53810- 16003 $0 $0 $0 $13,500 Software Maintenance 22560-54500 $18,000 $0 $0 $0 0.0% Total Operating Expenditures $247,977 $460,659 $287,200 $525,200 82.9% Interdepartmental Expenses I/S Building Occupancy 22560-55100 $0 $0 $23,403 $20,000 -14.5% I/S Building Occupancy 22560-55100- 16003 $0 $0 $0 $14,451 I/S Information Systems 22560-55400- 16003 $0 $0 $0 $92,268 City of Racine | Proposed Budget Book 2027 Page 156 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Equipment/Storage Rent 22560-55500 $0 $594 $2,500 $2,500 0.0% Total Interdepartmental Expenses $0 $594 $25,903 $129,219 398.9% Total Expenditures $1,150,745 $1,554,224 $1,457,162 $2,425,172 66.4% City of Racine | Proposed Budget Book 2027 Page 157 REVENUES - INSPECTION & NEIGHBORHOOD SERVICES Budgeted and Historical Revenues by Source Other Taxes Miscellaneous RevenuesProperty Taxes Charges for ServicesLicenses & Permits Other Financing Sources ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Property Taxes Property Taxes 22560-41110 $168,450 $220,680 $162,049 $0 -100.0% Total Property Taxes $168,450 $220,680 $162,049 $0 -100.0% Other Taxes Sales Tax Discount 22560-41222 $76 $136 $0 $0 0.0% Total Other Taxes $76 $136 $0 $0 0.0% Licenses & Permits Building Permits 22560-44300- 16003 $0 $0 $0 $950,000 Property Inspection Fee 22560-44310 $197,400 $405,307 $275,000 $316,721 15.2% Permits-Other 22560-44330- 16003 $0 $0 $0 $1,500 Zoning Permits 22560-44400- 16003 $0 $0 $0 $1,500 Property Registration 22560-44930 $0 $42,850 $30,000 $35,000 16.7% Total Licenses & Permits $197,400 $448,157 $305,000 $1,304,721 327.8% Charges for Services Highway/Street Charges 22560-46310 $4,620 $22,935 $25,000 $25,000 0.0% Weed and Nuisance Control 22560-46440 $230,350 $310,183 $250,000 $250,000 0.0% Board Up Buildings 22560-46441 $0 $15,203 $30,000 $30,000 0.0% Razing & Removing 22560-46900- 16003 $0 $0 $0 $100,000 Total Charges for Services $234,971 $348,321 $305,000 $405,000 32.8% Miscellaneous Revenues $1.02M$1.02M$1.02M $1.69M$1.69M$1.69M $1.46M$1.46M $1.46M $2.43M$2.43M$2.43M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $1.00M $2.00M $3.00M Inspection & Neighborhood Services Detail Revenues City of Racine | Proposed Budget Book 2027 Page 158 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Interest Income 22560-48100 $25,211 $10,460 $0 $0 0.0% Total Miscellaneous Revenues $25,211 $10,460 $0 $0 0.0% Other Financing Sources Transfer from Special Revenue 22560-49220 $396,713 $657,498 $685,113 $628,864 -8.2% Fund Balance Applied 22560-49300 $0 $0 $0 $86,587 Total Other Financing Sources $396,713 $657,498 $685,113 $715,451 4.4% Total Revenues $1,022,820 $1,685,252 $1,457,162 $2,425,172 66.4% City of Racine | Proposed Budget Book 2027 Page 159 SANITARY SEWER MAINTENANCE John Rooney Commissioner of Public Works MISSION STATEMENT The Sanitary Sewer Maintenance (SSM) is a self-sustaining Special Revenue Fund enacted in 2008 to ensure the sanitary sewer collection system is in a good state of repair, effectively transport sewage to the wastewater treatment plant, and to protect the health of our citizenry and environment. FUNCTION The Sanitary Sewer Maintenance account funds the cost of repair and replacement to the sewer collection system and to sanitary sewer laterals from the right of way line to the sanitary sewer main. A significant portion of this fund is dedicated to the reduction in sanitary sewer inflow and infiltration (the reduction of clear storm water entering the sanitary system) through sanitary sewer lining, full length lateral lining, sump pump installation, and other strategies. SIGNIFICANT INITIATIVES RECENTLY ACCOMPLISHED 1. The SSM will continue its annual mission to reduce the backlog of deficiencies while also funding infrastructure associated with 2026 City Engineering projects and addressing sanitary sewers on several STP-U Projects. 2. The SSM flow-metered the Saxony Drive Area sanitary collection system. Based on the findings obtained with pre and post flow monitoring in the sanitary sewer drainage basin in this area, we will be able to quantify those findings to implement a long-range plan to reduce infiltration and inflow (I/I) city-wide. 3. Installed over 100 sump pumps toward reduction in I/I. 4. Assisted the Department of Customer Service in selecting a new I/I Coordinator position to assist property owners in applying for and successfully installing sump pumps in eligible homes to receive $5,000 towards installation by a certified plumber. The I/I Coordinator participates in monthly meetings with DPW and reports on progress installing sump pumps and other I/I initiatives launched by DPW. 2027 STRATEGIC INITIATIVES 1. The SSM fund has replaced or repaired nearly 2,100 sanitary sewer laterals in the past 11 years. The SSM addresses a ~$28 million backlog in sewer system deficiencies annually via repair, replacement or relining projects for a collection system with an estimated replacement value of $241M. With an estimated 100-year service life, SSM should invest $2.8M annually to at least repair or replace assets at the same rate they deteriorate. This is achieved by programming approximately $2.8M in various investigative, engineering and rehabilitation strategies over the next decade. Lateral repairs and replacements are increasing every year in numbers and dollar amount. In 2026 the lateral program spent ~$1.1M performing emergency repairs and replacements. 2. Create an ordinance to assist in reaching the goal of over 3,000 sump pumps installed over the next five years. 3. The SSM will continue its annual mission to reduce the backlog of deficiencies while also funding infrastructure associated with 2027 City Engineering projects and addressing sanitary sewers on several STP-U projects. 4. The SSM will fund the preparation of plans, specifications, estimate and construction for the Saxony Drive Area full sanitary lateral lining project. City of Racine | Proposed Budget Book 2027 Page 160 SIGNIFICANT FUNDING OR PROGRAM CHANGES IN 2027 1. The SSM fund receives ~$1,500,000 annually in RWWU surcharge revenue to assist with inflow and infiltration and aging infrastructure. The SSM Fee will remain the same as 2026 at $97/lateral. It is the only other revenue source to address aging infrastructure costs. These funds will be used to address various storage and I/I reduction projects to keep the City of Racine from any imposed moratoriums on sewer extensions by the Racine Wastewater Utility Commission. In conjunction with revisiting the sanitary sewer agreement with RWWU for SSR parties, the continued funding of I/I reduction initiatives will be a larger focus of this fund moving forward and will include the creation of an ordinance that will bolster sump pump installations city-wide. City of Racine | Proposed Budget Book 2027 Page 161 EXPENDITURES - SANITARY SEWER MAINTENANCE Budgeted and Historical Expenditures by Appropriation Unit Interdepartmental ExpensesSalary & FringesDebt Service Operating ExpendituresCapital Outlay ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes Salaries 22640-50100 $159,970 $232,813 $339,536 $409,596 20.6% Full Time Salaries 22640-50100- 40101 $0 $0 $63,000 $173,595 175.5% Part Time Salaries 22640-50200 $0 $197 $0 $0 0.0% FICA 22640-51010 $11,563 $17,000 $25,883 $31,302 20.9% FICA 22640-51010- 40101 $0 $0 $4,800 $13,269 176.4% WRS 22640-51100 $11,040 $16,196 $24,448 $29,698 21.5% WRS 22640-51100- 40101 $0 $0 $4,500 $12,561 179.1% Health Care 22640-51200 $65,154 $138,287 $110,009 $117,862 7.1% Health Care 22640-51200- 40101 $0 $0 $32,000 $62,400 95.0% Total Salary & Fringes $247,728 $404,493 $604,176 $850,283 40.7% Operating Expenditures Professional Services 22640-52100 $48,872 $53,390 $50,000 $25,000 -50.0% Professional Services 22640-52100- 40101 $0 $156,182 $300,000 $250,000 -16.7% Contracted Services 22640-52200 $0 $5,000 $0 $0 0.0% Contracted Services 22640-52200- 40101 $0 $187,376 $350,000 $1,450,000 314.3% Advertising 22640-52315- 40101 $0 $0 $0 $40,300 Redevelopment Assistance 22640-52420- 40101 $0 $10,000 $300,000 $500,000 66.7% Office Supplies 22640-53100 $0 $0 $0 $5,000 $2.13M$2.13M$2.13M $5.51M$5.51M $5.51M $6.74M$6.74M $6.74M $7.96M$7.96M $7.96M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $2.50M $5.00M $7.50M $10.00M Sanitary Sewer Maintenance Detail Expenditures City of Racine | Proposed Budget Book 2027 Page 162 ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Work Supplies 22640-53200 $0 $182 $0 $3,942 Memberships 22640-53265 $0 $0 $1,100 $1,000 -9.1% External Communication Service 22640-53360 $1,064 $1,330 $2,000 $2,000 0.0% Education/Training/Conferences 22640-53800 $100 $200 $200 $300 50.0% Travel 22640-53810 $0 $210 $100 $300 200.0% Infrastructure Repairs 22640-54400 $836,235 $1,196,452 $900,000 $1,000,000 11.1% Transfer to Capital Projects 22640-59400 $201,925 $0 $0 $0 0.0% Total Operating Expenditures $1,088,196 $1,610,323 $1,903,400 $3,277,842 72.2% Interdepartmental Expenses I/S Information Systems 22640-55400 $5,049 $5,538 $5,880 $6,000 2.0% Total Interdepartmental Expenses $5,049 $5,538 $5,880 $6,000 2.0% Capital Outlay Paving 22640-57500 $0 $1,332 $300,000 $300,000 0.0% Sanitary Sewers 22640-57560 $792,738 $1,403,660 $1,100,000 $1,100,000 0.0% Sanitary Sewers 22640-57560- 40101 $0 $871,875 $1,500,000 $900,000 -40.0% Total Capital Outlay $792,738 $2,276,867 $2,900,000 $2,300,000 -20.7% Debt Service Principal 22640-58100- 40101 $0 $883,447 $974,555 $1,145,948 17.6% Interest 22640-58200- 40101 $0 $328,828 $349,145 $376,927 8.0% Total Debt Service $0 $1,212,275 $1,323,700 $1,522,875 15.0% Total Expenditures $2,133,711 $5,509,495 $6,737,156 $7,957,000 18.1% City of Racine | Proposed Budget Book 2027 Page 163 REVENUES - SANITARY SEWER MAINTENANCE Budgeted and Historical Revenues by Source Miscellaneous RevenuesOther Financing SourcesCharges for Services ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Charges for Services Sanitary Sewer Charges 22640-46410 $2,609,035 $2,725,086 $2,842,100 $2,842,000 0.0% Sanitary Sewer Charges 22640-46410- 40101 $0 $3,694,548 $3,878,000 $3,700,000 -4.6% Total Charges for Services $2,609,035 $6,419,634 $6,720,100 $6,542,000 -2.7% Miscellaneous Revenues Interest Income 22640-48100 $152,816 $139,846 $17,056 $0 -100.0% Total Miscellaneous Revenues $152,816 $139,846 $17,056 $0 -100.0% Other Financing Sources Transfer from Cap Projects 22640-49240 $0 $7,437,499 $0 $0 0.0% Fund Balance Applied 22640-49300 $0 $0 $0 $190,000 Fund Balance Applied 22640-49300- 40101 $0 $0 $0 $1,225,000 Total Other Financing Sources $0 $7,437,499 $0 $1,415,000 Total Revenues $2,761,851 $13,996,979 $6,737,156 $7,957,000 18.1% $2.76M$2.76M$2.76M $14.00M$14.00M$14.00M $6.74M$6.74M $6.74M $7.96M$7.96M $7.96M FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $5.00M $10.00M $15.00M Sanitary Sewer Maintenance Detail Revenues City of Racine | Proposed Budget Book 2027 Page 164 ROOM TAX Jeffrey Hintz Interim Director of City Development MISSION The Mission of the Room Tax Fund is to utilize the Room Tax revenues assessed and collected in the City to support tourism development and promotion in the most cost-effective and impactful means possible. Ultimately, to further expand the economic activity and impact generated in the City as a result of visitor spending and over-night lodging stays by individuals and families traveling to Racine from outside the region. FUNCTION This fund is used to account for all proceeds from Room Taxes received by the City from the Room Tax levied and imposed by the City (at a rate of 8% of gross receipts) against the retail furnishing of rooms and lodging within the city, consistent with Section 66.75, Wis. Stats, as amended and all expenditures including payments to the established tourism entity. City of Racine | Proposed Budget Book 2027 Page 165 EXPENDITURES - ROOM TAX Budgeted and Historical Expenditures by Appropriation Unit Salary & FringesOperating Expenditures ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Salary & Fringes $0 $0 $90,000 $150,000 66.7% Overtime 22860-50300 $0 $0 $90,000 $150,000 66.7% Operating Expenditures $444,914 $407,784 $490,200 $582,000 18.7% Contracted Services 22860-52200 $49,672 $47,000 $165,000 $157,000 -4.8% Special Programs/Events 22860-52350 $0 $0 $10,000 $15,000 50.0% Room Tax Allocation 22860-52450 $362,703 $360,784 $282,200 $360,000 27.6% Room Tax Grants 22860-52460 $32,539 $0 $33,000 $50,000 51.5% Total Expenditures $444,914 $407,784 $580,200 $732,000 26.2% $444.91K$444.91K $444.91K $407.78K$407.78K $407.78K $580.20K$580.20K $580.20K $732.00K$732.00K $732.00K FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $250.00K $500.00K $750.00K $1,000.00K Room Tax Detail Expenditures City of Racine | Proposed Budget Book 2027 Page 166 REVENUES - ROOM TAX Budgeted and Historical Revenues by Source Other Financing SourcesMiscellaneous RevenuesOther Taxes ERP Code FY 2024 Actual FY 2025 Actual FY 2026 Adopted FY 2027 Proposed FY 2026 Adopted vs. FY 2027 Proposed (% Change) Other Taxes Room Taxes 22860-41210 $516,197 $514,210 $343,200 $530,000 54.4% Airbnb Room Tax 22860-41211 $263,664 $145,450 $140,000 $180,000 28.6% Total Other Taxes $779,861 $659,661 $483,200 $710,000 46.9% Miscellaneous Revenues Interest Income 22860-48100 $40,350 $41,488 $0 $0 0.0% Donations/Contributions 22860-48500 $22,313 $23,500 $22,000 $22,000 0.0% Total Miscellaneous Revenues $62,662 $64,988 $22,000 $22,000 0.0% Other Financing Sources Fund Balance Applied 22860-49300 $0 $0 $75,000 $0 -100.0% Total Other Financing Sources $0 $0 $75,000 $0 -100.0% Total Revenues $842,524 $724,649 $580,200 $732,000 26.2% $842.52K$842.52K $842.52K $724.65K$724.65K $724.65K $580.20K$580.20K $580.20K $732.00K$732.00K $732.00K FY2024 Actual FY2025 Actual FY2026 Adopted FY2027 Budgeted 0 $250.00K $500.00K $750.00K $1,000.00K Room Tax Detail Revenues City of Racine | Proposed Budget Book 2027 Page 167 DEBT SERVICE FUND MISSION STATEMENT Prudently manage the outstanding debt of the City while maintaining a strong debt rating and minimizing the interest paid and the tax levy impact on the City taxpayer. FUNCTION Debt service funds are setup to account for the accumulation of resources used for the payment of principal, interest, and fiscal charges associated with all Municipal debt. These debts were incurred for many purposes including, but not limited to, annual capital and infrastructure improvements, equipment purchases, Tax Incremental District improvements. The City typically borrows between $18 and $20 million a year, although that can fluctuate based on the capital needs each year. Interest payments are due bi-annually generally on June 1, and December 1, and principal payments are due annually, generally December 1. Each year with the annual borrowing, the City’s financial advisor provides the Finance Committee Common Council with an overall short and long term debt service plan based on current debt outstanding and assumptions built from the City’s 10 year capital improvement plan. City of Racine | Proposed Budget Book 2027 Page 168 EXPEND