2026 FIN Budget ALL Funds Working_Nov 2025

BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET ESTIMATED REVENUES Dept 41000 - TAXES 101-41000-41111 VILLAGE PROPERTY TAXES 3,239,424 3,315,695 3,570,366 3,854,330 3,854,331 3,449,476 101-41000-41112 TOWN PROPERTY TAXES 375,784 325,166 325,424 302,047 302,047 237,465 101-41000-41140 MOBILE HOME TAXES 13,718 79,626 43,142 12,200 70,843 40,000 101-41000-41150 PRIVATE AND MANAGED FOREST, WOODLAND TAX 200 200 202 200 181 200 101-41000-41320 TAXES FROM OTHER TAX EXEMPT ENTITIES 9,065 9,512 5,000 2,165 101-41000-41800 INTEREST AND PENALTY ON TAXES 101-41000-41910 OMITTED TAXES 2,639 101-41000-41920 AG-USE PENALTY 7,659 72,625 17,952 1,000 10,521 5,000 101-41000-41930 BOUNDARY AGREEMENT Totals for dept 41000 - TAXES 3,636,785 3,802,377 3,966,598 4,174,777 4,242,727 3,732,141 Dept 42000 - SPECIAL ASSESSMENTS 101-42000-42110 STREET IMPROVEMENT ASSESSMENTS 101-42000-42180 VOLUNTARY DONATION 1,068,663 1,007,214 4,590 77,000 189,602 101-42000-42190 OTHER SPECIAL ASSESSMENTS 8 Totals for dept 42000 - SPECIAL ASSESSMENTS 1,068,671 1,007,214 4,590 77,000 189,602 Dept 43000 - INTERGOVERNMENTAL 101-43000-43212 FEMA GRANT 6,484 66,239 101-43000-43219 SAFER GRANT 101-43000-43300 OTHER FEDERAL PAYMENTS 101-43000-43410 STATE SHARED REVENUE 188,766 189,442 442,040 453,828 463,519 468,526 101-43000-43411 PERSONAL PROPERTY AID 16,851 16,851 16,851 40,942 40,941 40,943 101-43000-43420 FIRE INSURANCE DUES 43,074 48,546 54,599 70,000 69,028 75,000 101-43000-43431 EXEMPT COMPUTER AID 3,797 3,797 3,797 3,797 3,797 3,797 101-43000-43432 EXPENDITURE RESTRAINT AID 101-43000-43433 VIDEO SERVICE PROVIDER AID 24,485 24,485 24,485 24,485 24,485 24,485 101-43000-43529 AMBULANCE FUNDING 62,834 46,688 7,256 7,500 78,796 42,000 101-43000-43531 TRANSPORTATION AID 146,055 165,101 188,374 215,209 214,740 225,000 101-43000-43532 DISASTER DAMAGE AIDS 101-43000-43534 LRIP FUNDING 101-43000-43545 RECYCLING GRANT 29,795 29,810 29,854 29,855 29,833 30,000 101-43000-43690 OTHER STATE PAYMENTS Page 1 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 101-43000-43691 PAYMENT FOR MUNICIPAL SERVICES 178,709 201,239 203,235 228,671 228,652 230,000 101-43000-43692 ENVIRONMENTAL IMPROVEMENT FUND 108,180 108,180 195,276 108,180 118,631 108,180 101-43000-43693 DNR GRANT - PW 101-43000-43694 DNR GRANT - PS 1,006 3,213 1,400 996 1,100 101-43000-43791 OTHER LOCAL GOVERNMENT GRANTS - PS 1,872 Totals for dept 43000 - INTERGOVERNMENTAL 809,030 901,384 1,168,980 1,183,867 1,275,290 1,249,031 Dept 44000 - LICENSES & PERMITS 101-44000-44110 CLASS A LIQUOR LICENSES 6,600 5,410 5,400 5,400 6,320 6,000 101-44000-44111 CLASS B LIQUOR LICENSES 6,808 8,490 8,263 7,701 6,969 9,000 101-44000-44112 OPERATORS LICENSES 8,715 7,130 6,685 6,000 12,379 8,000 101-44000-44113 BUSINESS AND OCCUPATIONAL LICENSES 2,450 2,425 3,650 3,200 1,525 1,525 101-44000-44116 CIGARETTE LICENSES 1,500 1,400 1,000 1,200 1,250 1,200 101-44000-44121 CABLE FRANCHISE FEES 102,168 121,445 96,009 95,000 64,856 95,000 101-44000-44122 MOBILE HOME PARK LICENSES 700 700 200 700 100 500 101-44000-44130 DOG PARK LICENSES 170 (23) 128 300 111 400 101-44000-44131 DOG LICENSES 2,980 2,675 2,218 3,000 2,232 2,500 101-44000-44135 KENNEL LICENSES 101-44000-44300 BUILDING PERMITS 903,597 997,762 241,756 250,000 546,531 250,000 101-44000-44900 OTHER LICENSES AND PERMITS 6,453 5,086 7,537 5,000 8,425 6,000 Totals for dept 44000 - LICENSES & PERMITS 1,042,141 1,152,500 372,846 377,501 650,698 380,125 Dept 45000 - FINES AND FORFEITURES 101-45000-45100 COURT PENALTIES 109,864 124,590 189,564 175,000 233,726 190,000 101-45000-45102 ORDINANCE VIOLATION PENALTIES 37,500 (37,500) 101-45000-45105 DOG PENALTIES 25 25 5 25 25 101-45000-45210 OTHER COURT PENALTIES Totals for dept 45000 - FINES AND FORFEITURES 109,889 162,115 152,069 175,025 233,726 190,025 Dept 46000 - PUBLIC CHARGES FOR SERVICES 101-46000-46100 LICENSE PUBLICATION FEES 1,000 1,090 1,010 1,010 1,120 1,040 101-46000-46103 PREQUALIFICATION BID FEES 1,500 1,425 2,625 1,125 1,125 1,125 101-46000-46105 CHARGES FOR SERVICES 2,799 2,401 4,499 4,500 (173) 4,500 101-46000-46106 COURT SERVICE FEES 101-46000-46220 FIRE AND RESCUE SERVICE FEES 629,385 820,213 939,153 950,000 1,012,090 1,100,000 101-46000-46221 FIRE INSPECTION FEES 38,156 2,741 43,355 32,500 8,650 33,000 101-46000-46222 BURN PERMITS 3,105 3,320 5,265 4,725 4,845 4,000 Page 2 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 101-46000-46290 FIRE AND RESCUE ALLOWANCE (251,754) 55,620 (272,778) (325,000) (380,135) (330,000) 101-46000-46310 PUBLIC WORKS SERVICE FEES 2,188 2,687 10,397 3,500 5,712 4,500 101-46000-46431 LANDFILL PERMITS 150 50 130 150 150 101-46000-46440 WEED CUTTING FEES 5,978 4,982 9,267 5,000 4,990 9,250 101-46000-46445 POND MAINTENANCE FEES 5,005 5,910 6,330 6,330 5,010 6,390 101-46000-46590 OTHER HEALTH SERVICES 101-46000-46742 AUDITORIUM RENTAL 375 375 125 375 125 125 101-46000-46743 FIELD RENTAL 150 200 2,700 400 200 101-46000-46750 RECREATION FEES - BASKETBALL 20 101-46000-46751 RECREATION FEES - SOCCER 101-46000-46752 RECREATION FEES - SOFTBALL 101-46000-46753 RECREATION FEES - GOLF 101-46000-46754 RECREATION FEES - FLAG FOOTBALL 101-46000-46765 CONCESSION RENTAL 101-46000-46851 DEVELOPER FILING FEES 26,605 3,600 2,400 4,000 2,400 3,000 101-46000-46852 DEVELOPER FEES 268,363 219,826 121,322 30,000 134,230 85,000 101-46000-46853 PLAN COMMISSION FEES Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES 732,855 1,124,410 873,300 720,915 800,389 922,280 Dept 47000 - INTERGOVERMENTAL CHARGES FOR SERVICES 101-47000-47222 STATE HIGHWAY FIRES Totals for dept 47000 - INTERGOVERMENTAL CHARGES FOR SERVICES Dept 48000 - MISCELLANEOUS REVENUES 101-48000-48110 INTEREST INCOME 193,577 544,750 642,250 400,000 513,126 400,000 101-48000-48111 UNREALIZED GAIN/LOSS IN INVESTMENTS 43,711 28,828 101-48000-48115 PENALTIES AND INTEREST INCOME 6,363 3,293 6,715 6,000 6,550 6,000 101-48000-48120 INTERFUND LOAN INTEREST INCOME 101-48000-48130 SPECIAL ASSESSMENT INCOME 101-48000-48200 RENTAL INCOME 62,710 60,291 41,996 27,600 36,004 35,160 101-48000-48303 SALE OF HIGHWAY PROPERTY 101-48000-48306 SELL OF VILLAGE PROPERTY 496,634 10,000 29,952 28,452 101-48000-48307 SALE OF RECYLCLABLES 12,471 23,835 14,697 2,000 1,396 2,100 101-48000-48500 DONATIONS - OTHER 3,000 3,000 8,300 3,000 1,000 2,000 101-48000-48510 DONATIONS - PARADE 10,475 10,553 9,100 10,000 13,250 10,000 101-48000-48520 DONATIONS - RECREATION 101-48000-48900 MISCELLANEOUS REVENUE 4,433 76,358 2,408 3,000 8,744 2,000 Page 3 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Totals for dept 48000 - MISCELLANEOUS REVENUES 293,029 722,080 1,265,811 461,600 638,850 485,712 Dept 49000 - FINANCING SOURCES 101-49000-49200 TRANSFER FROM OTHER FUNDS 50,750 80,671 101-49000-49900 CONTINUING APPROPRIATIONS (4,918) 509,036 Totals for dept 49000 - FINANCING SOURCES 50,750 (4,918) 80,671 509,036 TOTAL ESTIMATED REVENUES 7,743,150 8,872,080 7,799,276 7,170,685 8,111,953 7,468,350 APPROPRIATIONS Dept 51110 - VILLAGE BOARD 101-51110-50101 SALARIES 47,996 47,996 48,365 48,000 48,181 48,000 101-51110-50201 FICA 3,650 3,671 3,700 3,672 3,686 3,672 101-51110-50202 RETIREMENT 101-51110-50204 DENTAL INSURANCE 101-51110-50301 OFFICE SUPPLIES 25 41 30 50 101-51110-50404 LEGAL 101-51110-50701 CONFERENCES & TRAINING 110 228 110 500 659 300 101-51110-50702 TRAVEL 2,400 2,549 2,462 2,400 2,400 2,400 101-51110-50704 STRINGENT PLAN Totals for dept 51110 - VILLAGE BOARD 54,156 54,469 54,678 54,602 54,926 54,422 Dept 51120 - TOWN BOARD 101-51120-50101 SALARIES 23,998 23,998 24,183 24,000 24,090 24,000 101-51120-50201 FICA 1,836 1,836 1,850 1,836 1,843 1,836 101-51120-50202 RETIREMENT 101-51120-50206 POST RETIREMENT BENEFITS 101-51120-50404 LEGAL 101-51120-50405 COMPUTER AND WEBSITE 101-51120-50604 TELEPHONE 101-51120-50801 NEWSLETTER Totals for dept 51120 - TOWN BOARD 25,834 25,834 26,033 25,836 25,933 25,836 Dept 51130 - CIVIC COMMITTEE 101-51130-50309 OTHER SUPPLIES AND EXPENSE 5,930 11,120 9,610 10,000 9,850 10,000 Totals for dept 51130 - CIVIC COMMITTEE 5,930 11,120 9,610 10,000 9,850 10,000 Page 4 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 51210 - MUNICIPAL COURT 101-51210-50101 SALARIES 57,833 59,161 61,084 69,082 68,589 72,386 101-51210-50102 WAGES 101-51210-50201 FICA 4,233 4,509 4,669 5,285 5,241 5,538 101-51210-50202 RETIREMENT 3,365 3,129 3,299 3,625 3,641 3,957 101-51210-50203 HEALTH INSURANCE 8,593 9,176 10,161 10,992 11,013 11,249 101-51210-50204 DENTAL INSURANCE 1,745 819 556 556 557 567 101-51210-50205 LIFE INSURANCE 134 142 158 158 185 292 101-51210-50301 OFFICE SUPPLIES 1,616 616 616 630 488 600 101-51210-50303 POSTAGE 795 101-51210-50309 OTHER SUPPLIES AND EXPENSE 5,330 6,031 7,442 5,985 5,783 6,000 101-51210-50402 CONSULTING AND FINANCIAL ADVISOR 101-51210-50404 LEGAL 101-51210-50405 COMPUTER AND WEBSITE 2,387 101-51210-50701 CONFERENCES & TRAINING 1,964 959 1,754 2,625 1,143 1,700 101-51210-50702 TRAVEL 101-51210-50806 CODE ENFORCEMENT 101-51210-50902 EQUIPMENT CAPITAL OUTLAY 160 Totals for dept 51210 - MUNICIPAL COURT 84,813 84,702 89,739 98,938 96,640 105,471 Dept 51410 - VILLAGE/TOWN OFFICE 101-51410-50101 SALARIES 220,171 159,825 196,732 172,453 171,661 179,417 101-51410-50102 WAGES 49,214 57,415 52,824 53,705 53,929 56,070 101-51410-50104 OVERTIME 212 1,500 498 101-51410-50201 FICA 19,866 16,294 18,969 17,416 17,189 18,053 101-51410-50202 RETIREMENT 18,126 14,120 18,279 15,718 14,668 16,955 101-51410-50203 HEALTH INSURANCE 47,876 54,301 49,641 55,763 47,567 46,002 101-51410-50204 DENTAL INSURANCE 3,329 4,082 3,108 3,731 3,252 3,148 101-51410-50205 LIFE INSURANCE 504 419 538 538 387 566 101-51410-50206 POST RETIREMENT BENEFITS 2,268 2,423 2,458 2,581 2,620 2,689 101-51410-50207 UNEMPLOYMENT 101-51410-50301 OFFICE SUPPLIES 4,118 5,562 7,017 8,000 5,953 8,000 101-51410-50302 COPIER 2,530 2,240 2,181 2,332 2,174 2,700 101-51410-50303 POSTAGE 3,930 4,236 4,202 3,500 3,801 1,590 101-51410-50309 OTHER SUPPLIES AND EXPENSE 9,441 12,112 19,127 15,000 12,475 20,852 101-51410-50404 LEGAL 23,296 20,419 24,539 30,000 34,570 35,000 101-51410-50405 COMPUTER AND WEBSITE 44,600 34,293 30,630 52,779 32,570 38,444 Page 5 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 101-51410-50503 EQUIPMENT LEASE AND RENTAL 1,560 1,560 13,015 19,100 28,560 29,575 101-51410-50701 CONFERENCES & TRAINING 110 2,580 5,807 21,051 10,527 10,000 101-51410-50702 TRAVEL 1,620 2,539 1,800 1,800 300 1,800 101-51410-50801 NEWSLETTER 101-51410-50805 ADMINISTRATIVE CHARGE (93,260) (111,692) (115,255) (117,408) (115,590) (118,311) 101-51410-50902 EQUIPMENT CAPITAL OUTLAY 359 400 Totals for dept 51410 - VILLAGE/TOWN OFFICE 359,511 283,087 335,612 359,959 326,613 353,048 Dept 51420 - CLERK/TREASURER 101-51420-50101 SALARIES 59,543 47,125 49,156 70,200 69,977 81,821 101-51420-50201 FICA 3,557 3,573 3,749 5,370 5,353 6,259 101-51420-50202 RETIREMENT 2,413 3,203 3,361 4,879 4,870 5,891 101-51420-50203 HEALTH INSURANCE 10,298 14,683 8,453 24,716 23,300 25,295 101-51420-50204 DENTAL INSURANCE 785 1,047 503 1,408 1,236 1,437 101-51420-50205 LIFE INSURANCE 37 30 131 305 218 287 101-51420-50206 POST RETIREMENT BENEFITS 246 291 73 291 306 101-51420-50301 OFFICE SUPPLIES 250 460 500 460 500 101-51420-50309 OTHER SUPPLIES AND EXPENSE 250 5 500 495 500 101-51420-50701 CONFERENCES & TRAINING 2,518 1,620 1,409 2,000 743 4,000 101-51420-50702 TRAVEL 1,640 1,800 1,758 2,000 1,875 2,598 101-51420-50902 EQUIPMENT CAPITAL OUTLAY 700 530 Totals for dept 51420 - CLERK/TREASURER 81,537 73,832 68,598 112,869 109,057 128,894 Dept 51421 - LICENSE PUBLICATION FEES 101-51421-50305 PRINTING AND PUBLISHING 948 153 591 800 856 700 Totals for dept 51421 - LICENSE PUBLICATION FEES 948 153 591 800 856 700 Dept 51430 - ELECTIONS 101-51430-50101 SALARIES 19,763 7,420 22,765 10,000 9,843 20,000 101-51430-50104 OVERTIME 101-51430-50201 FICA 1,512 568 1,742 765 753 1,530 101-51430-50202 RETIREMENT 101-51430-50203 HEALTH INSURANCE 101-51430-50204 DENTAL INSURANCE 101-51430-50303 POSTAGE 2,534 510 3,606 2,960 2,015 5,247 101-51430-50309 OTHER SUPPLIES AND EXPENSE 2,369 1,822 5,757 3,000 2,938 3,000 101-51430-50409 OTHER CONTRACTED SERVICES Page 6 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 101-51430-50701 CONFERENCES & TRAINING 169 101-51430-50902 EQUIPMENT CAPITAL OUTLAY 1,362 2,538 1,404 1,000 1,677 1,800 Totals for dept 51430 - ELECTIONS 27,709 12,858 35,274 17,725 17,226 31,577 Dept 51510 - ASSESSOR 101-51510-50301 OFFICE SUPPLIES 696 977 7,887 1,000 2,469 1,000 101-51510-50407 ASSESSMENT 32,005 190,600 59,500 59,500 59,500 59,500 Totals for dept 51510 - ASSESSOR 32,701 191,577 67,387 60,500 61,969 60,500 Dept 51520 - BOARD OF REVIEW 101-51520-50101 SALARIES 400 400 101-51520-50201 FICA 31 31 101-51520-50202 RETIREMENT 101-51520-50309 OTHER SUPPLIES AND EXPENSE 101 100 101-51520-50404 LEGAL 500 456 500 101-51520-50701 CONFERENCES & TRAINING 45 56 60 Totals for dept 51520 - BOARD OF REVIEW 45 157 1,091 456 931 Dept 51610 - VILLAGE/TOWN HALL 101-51610-50309 OTHER SUPPLIES AND EXPENSE 4,008 3,621 1,501 2,000 1,052 2,445 101-51610-50409 OTHER CONTRACTED SERVICES 5,405 5,244 5,300 5,200 5,100 5,200 101-51610-50501 BUILDINGS AND GROUNDS 18,456 25,035 23,657 25,000 31,288 30,000 101-51610-50602 ELECTRICITY 12,617 12,733 12,827 13,465 10,921 14,000 101-51610-50603 GAS 6,330 4,446 4,541 5,775 4,717 5,900 101-51610-50604 TELEPHONE 4,757 4,088 4,282 6,756 10,502 8,000 101-51610-50606 WATER AND SEWER 3,243 7,836 6,837 6,400 5,195 6,900 101-51610-50902 EQUIPMENT CAPITAL OUTLAY Totals for dept 51610 - VILLAGE/TOWN HALL 54,816 63,003 58,945 64,596 68,775 72,445 Dept 51910 - OTHER GENERAL GOVERNMENT 101-51910-50304 MEMBERSHIPS 4,496 4,954 5,428 5,543 1,353 6,560 101-51910-50305 PRINTING AND PUBLISHING 978 2,053 1,319 1,000 469 1,000 101-51910-50401 AUDITING AND ACCOUNTING 23,213 25,163 23,546 24,000 23,982 25,195 101-51910-50402 CONSULTING AND FINANCIAL ADVISOR 945 4,721 48,132 10,000 45,667 10,000 101-51910-50403 ENGINEERING AND INSPECTION 233,698 190,015 44,268 11,000 72,406 15,000 101-51910-50404 LEGAL 115,691 87,843 92,468 75,000 94,171 70,000 101-51910-50409 OTHER CONTRACTED SERVICES 20,000 5,294 5,000 74,393 5,000 Page 7 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 101-51910-50412 LEGAL-PROSECUTOR 30,000 101-51910-50802 ILLEGAL AND UNCOLLECTIBLE TAXES 101-51910-50803 COLLECTION EXPENSE 42,076 54,006 49,900 55,000 63,733 70,000 101-51910-50804 UNCOLLECTIBLE ACCOUNTS 2,615 90 101-51910-50808 PRIOR YEAR EXPENSES 23,761 10,536 10,000 (2,379) 5,000 101-51910-50809 OTHER MISCELLANEOUS EXPENSES 2,784 5,637 50,833 148,768 8,551 161,549 101-51910-50811 LIABILITY INSURANCE 191,695 197,039 185,880 233,540 190,777 212,836 101-51910-50812 WORKER'S COMPENSATION INSURANCE 101-51910-50813 PROPERTY INSURANCE 101-51910-50913 PAYING AGENT FEES Totals for dept 51910 - OTHER GENERAL GOVERNMENT 661,952 571,431 517,604 578,851 573,213 612,140 Dept 51911 - UNION 101-51911-50404 LEGAL 2,553 500 Totals for dept 51911 - UNION 2,553 500 Dept 51912 - INTERGOVERNMENTAL AGREEMENTS 101-51912-50404 LEGAL Totals for dept 51912 - INTERGOVERNMENTAL AGREEMENTS Dept 51913 - PAYMENTS FOR MUNICIPAL SERVICES 101-51913-50809 OTHER MISCELLANEOUS EXPENSES 160,838 176,389 182,912 205,804 205,787 207,000 Totals for dept 51913 - PAYMENTS FOR MUNICIPAL SERVICES 160,838 176,389 182,912 205,804 205,787 207,000 Dept 51999 - CONTINGENCY 101-51999-50809 OTHER MISCELLANEOUS EXPENSES Totals for dept 51999 - CONTINGENCY Dept 52100 - LAW ENFORCEMENT 101-52100-50406 LAW ENFORCEMENT 649,635 744,709 801,462 858,375 878,176 886,294 Totals for dept 52100 - LAW ENFORCEMENT 649,635 744,709 801,462 858,375 878,176 886,294 Dept 52210 - FIRE DEPARTMENT 101-52210-50101 SALARIES 811,702 909,146 1,028,815 1,186,447 1,116,821 1,304,149 101-52210-50103 PART-TIME 121,769 204,636 181,243 243,500 225,150 250,000 101-52210-50104 OVERTIME 109,749 171,357 171,815 135,000 143,902 150,000 101-52210-50107 OFFICERS 15,613 17,755 17,897 18,000 17,854 18,000 Page 8 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 101-52210-50108 PAID ON CALL 119,032 110,303 121,401 130,000 138,019 130,000 101-52210-50109 PAID ON PREMISES 1,338 111,819 115,000 96,815 115,000 101-52210-50201 FICA 86,701 107,825 124,185 139,838 132,052 150,487 101-52210-50202 RETIREMENT 121,768 158,960 192,122 233,186 215,262 252,948 101-52210-50203 HEALTH INSURANCE 231,169 248,603 317,468 418,944 401,569 424,965 101-52210-50204 DENTAL INSURANCE 15,518 16,138 18,439 23,110 21,767 23,573 101-52210-50205 LIFE INSURANCE 1,205 1,071 2,055 2,302 1,657 2,677 101-52210-50206 POST RETIREMENT BENEFITS 697 892 3,074 3,232 2,376 2,174 101-52210-50207 UNEMPLOYMENT 84 100 101-52210-50208 LENGTH OF SERVICE 101-52210-50302 COPIER 447 609 59 525 334 500 101-52210-50303 POSTAGE 73 114 144 200 142 200 101-52210-50306 MEDICAL SUPPLIES 35,724 43,278 42,748 47,000 49,490 55,000 101-52210-50307 GEAR AND CLOTHING 30,697 34,148 36,024 37,500 38,443 38,000 101-52210-50309 OTHER SUPPLIES AND EXPENSE 9,708 11,393 13,355 12,075 12,945 13,000 101-52210-50405 COMPUTER AND WEBSITE 17,381 16,445 18,844 26,595 15,945 21,483 101-52210-50502 EQUIPMENT MAINTENANCE 8,241 11,833 13,667 16,000 15,294 18,000 101-52210-50503 EQUIPMENT LEASE AND RENTAL 348 348 348 349 252 348 101-52210-50504 VEHICLE MAINTENANCE 28,191 36,588 45,270 44,500 55,053 50,000 101-52210-50601 FUEL - GASOLINE AND DIESEL 32,064 30,353 31,649 35,000 32,398 35,000 101-52210-50602 ELECTRICITY 17,164 17,978 18,906 19,950 16,364 20,000 101-52210-50603 GAS 9,051 6,342 6,203 10,000 6,407 7,500 101-52210-50604 TELEPHONE 10,025 6,684 6,580 12,000 10,225 12,000 101-52210-50606 WATER AND SEWER 8,648 9,159 11,415 11,035 10,989 11,985 101-52210-50609 PUBLIC FIRE PROTECTION 101-52210-50701 CONFERENCES & TRAINING 21,480 22,967 31,788 29,000 15,222 30,000 101-52210-50703 FIRE PREVENTION 3,113 5,292 3,697 5,500 4,382 6,000 101-52210-50809 OTHER MISCELLANEOUS EXPENSES 16,659 18,171 21,086 20,000 19,412 18,000 101-52210-50812 WORKER'S COMPENSATION INSURANCE 101-52210-50902 EQUIPMENT CAPITAL OUTLAY 69,637 75,973 33,444 36,000 36,731 33,000 Totals for dept 52210 - FIRE DEPARTMENT 1,953,574 2,295,699 2,625,560 3,011,788 2,853,356 3,194,089 Dept 52220 - FIRE COMMISSION 101-52220-50101 SALARIES 101-52220-50201 FICA 101-52220-50701 CONFERENCES & TRAINING 140 160 300 Totals for dept 52220 - FIRE COMMISSION 140 160 300 Page 9 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 52230 - PUBLIC FIRE PROTECTION 101-52230-50609 PUBLIC FIRE PROTECTION 190,624 217,077 217,077 217,077 217,077 217,077 Totals for dept 52230 - PUBLIC FIRE PROTECTION 190,624 217,077 217,077 217,077 217,077 217,077 Dept 52300 - AMBULANCE 101-52300-50804 UNCOLLECTIBLE ACCOUNTS Totals for dept 52300 - AMBULANCE Dept 52400 - BUILDING INSPECTIONS 101-52400-50101 SALARIES 88,302 110,905 77,885 85,000 85,291 89,253 101-52400-50102 WAGES 6,470 7,418 6,950 7,069 7,098 7,432 101-52400-50201 FICA 7,048 9,058 6,485 7,044 7,027 7,396 101-52400-50202 RETIREMENT 6,115 6,384 5,855 6,399 6,428 6,961 101-52400-50203 HEALTH INSURANCE 25,579 10,478 2,182 2,526 2,411 2,585 101-52400-50204 DENTAL INSURANCE 1,736 699 128 137 130 139 101-52400-50205 LIFE INSURANCE 826 369 288 286 231 302 101-52400-50206 POST RETIREMENT BENEFITS 1,325 1,325 101-52400-50207 UNEMPLOYMENT 101-52400-50309 OTHER SUPPLIES AND EXPENSE 570 2,298 2,032 2,211 2,635 2,683 101-52400-50403 ENGINEERING AND INSPECTION 1,179 3,711 4,253 4,500 2,820 4,725 101-52400-50405 COMPUTER AND WEBSITE 613 1,067 1,101 1,144 1,103 1,941 101-52400-50504 VEHICLE MAINTENANCE 58 200 81 210 101-52400-50601 FUEL - GASOLINE AND DIESEL 1,000 1,656 1,906 101-52400-50701 CONFERENCES & TRAINING 1,275 2,226 3,000 4,268 3,150 101-52400-50702 TRAVEL 793 2,570 1,756 2,100 101-52400-50806 CODE ENFORCEMENT 200 169 500 277 525 101-52400-50902 EQUIPMENT CAPITAL OUTLAY 793 3,500 Totals for dept 52400 - BUILDING INSPECTIONS 139,231 156,432 112,161 124,441 121,456 134,033 Dept 53100 - PUBLIC WORKS 101-53100-50101 SALARIES 33,030 32,849 37,733 39,548 41,476 41,045 101-53100-50102 WAGES 128,456 178,179 182,983 196,910 166,724 193,629 101-53100-50104 OVERTIME 1,420 3,607 3,724 3,500 6,230 7,250 101-53100-50105 SNOW REMOVAL 4,321 4,320 5,628 10,000 20,314 10,500 101-53100-50106 SEASONAL 22,558 21,293 26,818 40,000 27,349 35,000 101-53100-50201 FICA 14,424 18,296 19,315 22,182 19,811 21,988 Page 10 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 101-53100-50202 RETIREMENT 11,555 14,839 15,668 16,955 15,705 18,174 101-53100-50203 HEALTH INSURANCE 48,928 66,399 68,414 93,449 66,159 76,389 101-53100-50204 DENTAL INSURANCE 3,603 4,839 5,121 5,639 3,889 3,901 101-53100-50205 LIFE INSURANCE 786 647 275 303 169 277 101-53100-50206 POST RETIREMENT BENEFITS 1,344 1,428 139 146 139 146 101-53100-50207 UNEMPLOYMENT 220 48 173 101-53100-50307 GEAR AND CLOTHING 1,000 1,750 1,750 2,250 101-53100-50309 OTHER SUPPLIES AND EXPENSE 14,813 15,268 17,525 20,000 22,792 22,000 101-53100-50403 ENGINEERING AND INSPECTION 101-53100-50405 COMPUTER AND WEBSITE 1,479 101-53100-50501 BUILDINGS AND GROUNDS 101-53100-50504 VEHICLE MAINTENANCE 10,629 12,530 14,339 14,000 14,119 14,700 101-53100-50505 ROAD MAINTENANCE 65,809 65,010 70,630 85,000 83,321 57,050 101-53100-50506 DITCHING AND DRAINAGE 101-53100-50509 SALT PURCHASE 40,000 101-53100-50601 FUEL - GASOLINE AND DIESEL 16,226 13,176 23,558 15,000 15,336 15,750 101-53100-50602 ELECTRICITY 10,885 10,986 11,068 11,000 9,422 11,000 101-53100-50603 GAS 5,461 3,836 3,918 6,021 4,069 5,000 101-53100-50604 TELEPHONE 1,037 660 574 600 1,002 1,016 101-53100-50606 WATER AND SEWER 6,486 13,425 9,385 9,120 7,984 9,500 101-53100-50607 STREET LIGHTS 20,753 23,246 23,712 24,195 24,889 26,460 101-53100-50701 CONFERENCES & TRAINING 1,990 2,657 1,000 2,000 2,936 101-53100-50702 TRAVEL 146 101-53100-50902 EQUIPMENT CAPITAL OUTLAY 2,000 1,950 3,000 3,500 3,500 4,000 Totals for dept 53100 - PUBLIC WORKS 426,734 509,634 545,527 620,818 559,258 618,504 Dept 53620 - SOLID WASTE 101-53620-50102 WAGES 11,913 10,646 9,308 9,944 9,308 10,069 101-53620-50201 FICA 855 803 698 761 707 771 101-53620-50202 RETIREMENT 830 717 642 691 635 725 101-53620-50203 HEALTH INSURANCE 4,256 4,383 3,669 4,055 3,069 2,767 101-53620-50204 DENTAL INSURANCE 304 299 235 242 183 164 101-53620-50205 LIFE INSURANCE 47 30 11 11 7 11 101-53620-50301 OFFICE SUPPLIES 1,000 1,000 101-53620-50408 GARBAGE COLLECTION 476,998 522,056 532,797 413,187 403,886 426,480 101-53620-50504 VEHICLE MAINTENANCE 101-53620-50601 FUEL - GASOLINE AND DIESEL Page 11 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 101-53620-50608 RECYCLING AND TIPPING FEES 233,753 251,278 267,280 217,831 204,314 218,000 Totals for dept 53620 - SOLID WASTE 728,956 790,212 814,640 647,722 622,109 659,987 Dept 54100 - ANIMAL CONTROL 101-54100-50409 OTHER CONTRACTED SERVICES 13,225 9,790 11,756 10,862 11,123 11,898 Totals for dept 54100 - ANIMAL CONTROL 13,225 9,790 11,756 10,862 11,123 11,898 Dept 55200 - PARKS 101-55200-50101 SALARIES 500 500 101-55200-50201 FICA 38 38 101-55200-50309 OTHER SUPPLIES AND EXPENSE 2,900 5,072 2,965 3,000 2,327 3,000 101-55200-50409 OTHER CONTRACTED SERVICES 50 101-55200-50501 BUILDINGS AND GROUNDS 755 101-55200-50902 EQUIPMENT CAPITAL OUTLAY 4,000 4,000 4,000 4,000 Totals for dept 55200 - PARKS 2,900 5,122 7,720 7,538 6,327 7,538 Dept 55300 - RECREATION 101-55300-50102 WAGES 5,990 5,072 5,792 5,952 5,933 6,968 101-55300-50104 OVERTIME 101-55300-50106 SEASONAL 4,999 1,500 500 101-55300-50201 FICA 823 385 429 570 445 571 101-55300-50202 RETIREMENT 389 345 400 414 384 502 101-55300-50203 HEALTH INSURANCE 978 603 225 2,704 1,709 2,767 101-55300-50204 DENTAL INSURANCE 56 85 160 161 102 164 101-55300-50205 LIFE INSURANCE 5 3 4 5 3 6 101-55300-50309 OTHER SUPPLIES AND EXPENSE 101-55300-50902 EQUIPMENT CAPITAL OUTLAY Totals for dept 55300 - RECREATION 13,240 6,493 7,010 11,306 8,576 11,478 Dept 56910 - PLAN COMMISSION 101-56910-50101 SALARIES 31,520 36,197 38,104 39,600 39,028 41,600 101-56910-50102 WAGES 1,120 640 840 3,360 880 3,360 101-56910-50201 FICA 2,378 2,815 2,980 3,287 3,053 3,439 101-56910-50202 RETIREMENT 2,035 2,442 2,627 2,752 2,202 2,995 101-56910-50203 HEALTH INSURANCE 7,383 4,518 5,001 5,407 1,802 101-56910-50204 DENTAL INSURANCE 349 322 349 645 430 329 101-56910-50205 LIFE INSURANCE 32 39 49 75 37 76 Page 12 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 101-56910-50206 POST RETIREMENT BENEFITS 101-56910-50305 PRINTING AND PUBLISHING 416 289 254 400 347 428 101-56910-50309 OTHER SUPPLIES AND EXPENSE 40 30 24 30 30 101-56910-50403 ENGINEERING AND INSPECTION 101-56910-50409 OTHER CONTRACTED SERVICES 10,315 8,481 11,658 12,400 7,960 11,800 Totals for dept 56910 - PLAN COMMISSION 55,588 55,773 61,886 67,956 55,739 64,057 Dept 56920 - BOARD OF APPEALS 101-56920-50102 WAGES 320 400 400 101-56920-50201 FICA 24 31 31 101-56920-50202 RETIREMENT 101-56920-50309 OTHER SUPPLIES AND EXPENSE Totals for dept 56920 - BOARD OF APPEALS 344 431 431 Dept 59100 - TRANSFER OUT 101-59100-50000 TRANSFER TO OTHER FUNDS 1,800,754 332,373 Totals for dept 59100 - TRANSFER OUT 1,800,754 332,373 TOTAL APPROPRIATIONS 5,727,534 8,140,150 6,984,472 7,170,685 5,620,666 7,468,350 NET OF REVENUES/APPROPRIATIONS - FUND 101 2,015,616 731,930 814,804 1,873,037 BEGINNING FUND BALANCE 3,100,987 5,105,858 5,837,663 6,652,953 6,652,953 8,525,990 FUND BALANCE ADJUSTMENTS (10,747) (128) 480 ENDING FUND BALANCE 5,105,856 5,837,660 6,652,947 6,652,953 8,525,990 8,525,990 Fund 201 - DRAINAGE FUND ESTIMATED REVENUES Dept 46000 - PUBLIC CHARGES FOR SERVICES 201-46000-46328 STORM DRAINAGE FEES 201-46000-46900 IMPACT FEES Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES Dept 48000 - MISCELLANEOUS REVENUES 201-48000-48110 INTEREST INCOME 742 2,417 2,643 2,275 Totals for dept 48000 - MISCELLANEOUS REVENUES 742 2,417 2,643 2,275 Page 13 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET TOTAL ESTIMATED REVENUES 742 2,417 2,643 2,275 APPROPRIATIONS Dept 53449 - DRAINAGE 201-53449-50309 OTHER SUPPLIES AND EXPENSE 201-53449-50409 OTHER CONTRACTED SERVICES Totals for dept 53449 - DRAINAGE Dept 59100 - TRANSFER OUT 201-59100-50000 TRANSFER TO OTHER FUNDS Totals for dept 59100 - TRANSFER OUT TOTAL APPROPRIATIONS NET OF REVENUES/APPROPRIATIONS - FUND 201 742 2,417 2,643 2,275 BEGINNING FUND BALANCE 139,214 139,956 142,373 145,016 145,016 147,291 ENDING FUND BALANCE 139,956 142,373 145,016 145,016 147,291 147,291 Fund 202 - PARK FUND ESTIMATED REVENUES Dept 43000 - INTERGOVERNMENTAL 202-43000-43690 OTHER STATE PAYMENTS Totals for dept 43000 - INTERGOVERNMENTAL Dept 46000 - PUBLIC CHARGES FOR SERVICES 202-46000-46105 CHARGES FOR SERVICES 202-46000-46900 IMPACT FEES Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES Dept 48000 - MISCELLANEOUS REVENUES 202-48000-48110 INTEREST INCOME 947 3,085 3,374 2,904 202-48000-48200 RENTAL INCOME 202-48000-48500 DONATIONS - OTHER 202-48000-48910 GRANT REVENUE Totals for dept 48000 - MISCELLANEOUS REVENUES 947 3,085 3,374 2,904 Page 14 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 49000 - FINANCING SOURCES 202-49000-49100 PROCEEDS FROM DEBT Totals for dept 49000 - FINANCING SOURCES TOTAL ESTIMATED REVENUES 947 3,085 3,374 2,904 APPROPRIATIONS Dept 55200 - PARKS 202-55200-50309 OTHER SUPPLIES AND EXPENSE 202-55200-50409 OTHER CONTRACTED SERVICES 5,814 6,534 5,111 202-55200-50809 OTHER MISCELLANEOUS EXPENSES Totals for dept 55200 - PARKS 5,814 6,534 5,111 Dept 59100 - TRANSFER OUT 202-59100-50000 TRANSFER TO OTHER FUNDS Totals for dept 59100 - TRANSFER OUT TOTAL APPROPRIATIONS 5,814 6,534 5,111 NET OF REVENUES/APPROPRIATIONS - FUND 202 (4,867) (3,449) 3,374 (5,111) 2,904 BEGINNING FUND BALANCE 59,884 55,017 51,569 54,943 54,943 57,847 ENDING FUND BALANCE 55,017 51,568 54,943 49,832 57,847 57,847 Fund 204 - GRANT FUND ESTIMATED REVENUES Dept 43000 - INTERGOVERNMENTAL 204-43000-43300 Other Federal Payments (69,246) 9,515 532,190 6,200 Totals for dept 43000 - INTERGOVERNMENTAL (69,246) 9,515 532,190 6,200 TOTAL ESTIMATED REVENUES (69,246) 9,515 532,190 6,200 APPROPRIATIONS Dept 59100 - TRANSFER OUT Page 15 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 204-59100-50000 TRANSFER TO OTHER FUNDS 433,877 9,515 532,190 6,200 Totals for dept 59100 - TRANSFER OUT 433,877 9,515 532,190 6,200 TOTAL APPROPRIATIONS 433,877 9,515 532,190 6,200 NET OF REVENUES/APPROPRIATIONS - FUND 204 (503,123) BEGINNING FUND BALANCE (503,123) FUND BALANCE ADJUSTMENTS 503,123 ENDING FUND BALANCE (503,123) Fund 301 - DEBT SERVICE FUND ESTIMATED REVENUES Dept 41000 - TAXES 301-41000-41111 VILLAGE PROPERTY TAXES 1,038,531 1,037,904 932,821 959,274 959,274 995,069 301-41000-41112 TOWN PROPERTY TAXES 114,342 94,597 79,404 69,678 69,678 72,843 Totals for dept 41000 - TAXES 1,152,873 1,132,501 1,012,225 1,028,952 1,028,952 1,067,912 Dept 48000 - MISCELLANEOUS REVENUES 301-48000-48110 INTEREST INCOME 4,384 9,763 1,621 301-48000-48111 UNREALIZED GAIN/LOSS IN INVESTMENTS (1,501) Totals for dept 48000 - MISCELLANEOUS REVENUES 4,384 8,262 1,621 Dept 49000 - FINANCING SOURCES 301-49000-49100 PROCEEDS FROM DEBT 38,489 301-49000-49190 PREMIUM ON DEBT 194,420 301-49000-49200 TRANSFER FROM OTHER FUNDS Totals for dept 49000 - FINANCING SOURCES 194,420 38,489 TOTAL ESTIMATED REVENUES 1,152,873 1,331,305 1,020,487 1,067,441 1,030,573 1,067,912 APPROPRIATIONS Dept 51910 - OTHER GENERAL GOVERNMENT 301-51910-50905 FURNITURE AND FIXTURES CAPITAL OUTLAY Totals for dept 51910 - OTHER GENERAL GOVERNMENT Page 16 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 58100 - DEBT SERVICE-PRINCIPAL 301-58100-50910 PRINCIPAL ON DEBT 1,004,381 1,034,598 930,032 860,358 860,358 885,141 Totals for dept 58100 - DEBT SERVICE-PRINCIPAL 1,004,381 1,034,598 930,032 860,358 860,358 885,141 Dept 58200 - DEBT SERVICE - INTEREST 301-58200-50911 INTEREST 144,692 97,754 231,577 162,050 200,538 171,019 Totals for dept 58200 - DEBT SERVICE - INTEREST 144,692 97,754 231,577 162,050 200,538 171,019 Dept 58900 - DISCOUNTS AND ISSUE COSTS 301-58900-50912 DEBT ISSUE COST 4,718 5,168 5,568 5,568 5,568 5,568 Totals for dept 58900 - DISCOUNTS AND ISSUE COSTS 4,718 5,168 5,568 5,568 5,568 5,568 Dept 59100 - TRANSFER OUT 301-59100-50000 TRANSFER TO OTHER FUNDS 12,619 Totals for dept 59100 - TRANSFER OUT 12,619 TOTAL APPROPRIATIONS 1,153,791 1,137,520 1,167,177 1,027,976 1,079,083 1,061,728 NET OF REVENUES/APPROPRIATIONS - FUND 301 (918) 193,785 (146,690) 39,465 (48,510) 6,184 BEGINNING FUND BALANCE 87,073 86,155 279,939 133,248 133,248 84,738 ENDING FUND BALANCE 86,155 279,940 133,249 172,713 84,738 90,922 Fund 302 - TID#1 DEBT SERVICE FUND ESTIMATED REVENUES Dept 41000 - TAXES 302-41000-41111 VILLAGE PROPERTY TAXES 945,869 909,045 875,055 1,154,643 1,154,643 1,644,700 Totals for dept 41000 - TAXES 945,869 909,045 875,055 1,154,643 1,154,643 1,644,700 Dept 48000 - MISCELLANEOUS REVENUES 302-48000-48110 INTEREST INCOME 71,043 246,416 258,884 242,519 302-48000-48111 UNREALIZED GAIN/LOSS IN INVESTMENTS 32,845 21,662 Totals for dept 48000 - MISCELLANEOUS REVENUES 71,043 246,416 291,729 264,181 Dept 49000 - FINANCING SOURCES 302-49000-49100 PROCEEDS FROM DEBT 302-49000-49190 PREMIUM ON DEBT Page 17 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Totals for dept 49000 - FINANCING SOURCES TOTAL ESTIMATED REVENUES 1,016,912 1,155,461 1,166,784 1,154,643 1,418,824 1,644,700 APPROPRIATIONS Dept 58100 - DEBT SERVICE-PRINCIPAL 302-58100-50910 PRINCIPAL ON DEBT 415,000 445,000 475,000 485,000 485,000 505,000 Totals for dept 58100 - DEBT SERVICE-PRINCIPAL 415,000 445,000 475,000 485,000 485,000 505,000 Dept 58200 - DEBT SERVICE - INTEREST 302-58200-50911 INTEREST 235,625 226,497 209,034 197,443 197,508 185,264 Totals for dept 58200 - DEBT SERVICE - INTEREST 235,625 226,497 209,034 197,443 197,508 185,264 Dept 58900 - DISCOUNTS AND ISSUE COSTS 302-58900-50912 DEBT ISSUE COST Totals for dept 58900 - DISCOUNTS AND ISSUE COSTS Dept 59100 - TRANSFER OUT 302-59100-50000 TRANSFER TO OTHER FUNDS Totals for dept 59100 - TRANSFER OUT TOTAL APPROPRIATIONS 650,625 671,497 684,034 682,443 682,508 690,264 NET OF REVENUES/APPROPRIATIONS - FUND 302 366,287 483,964 482,750 472,200 736,316 954,436 BEGINNING FUND BALANCE 2,515,814 2,882,101 3,366,065 3,848,816 3,848,816 4,585,132 ENDING FUND BALANCE 2,882,101 3,366,065 3,848,815 4,321,016 4,585,132 5,539,568 Fund 303 - TID#2 DEBT SERVICE FUND ESTIMATED REVENUES Dept 41000 - TAXES 303-41000-41111 VILLAGE PROPERTY TAXES 1,547,204 1,238,192 1,244,877 1,164,956 1,164,956 1,905,842 Totals for dept 41000 - TAXES 1,547,204 1,238,192 1,244,877 1,164,956 1,164,956 1,905,842 Dept 48000 - MISCELLANEOUS REVENUES 303-48000-48110 INTEREST INCOME 51,854 234,410 362,384 292,030 Page 18 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 303-48000-48111 UNREALIZED GAIN/LOSS IN INVESTMENTS 23,866 15,740 Totals for dept 48000 - MISCELLANEOUS REVENUES 51,854 234,410 386,250 307,770 Dept 49000 - FINANCING SOURCES 303-49000-49100 PROCEEDS FROM DEBT 303-49000-49200 TRANSFER FROM OTHER FUNDS 75,000 Totals for dept 49000 - FINANCING SOURCES 75,000 TOTAL ESTIMATED REVENUES 1,599,058 1,547,602 1,631,127 1,164,956 1,472,726 1,905,842 APPROPRIATIONS Dept 58100 - DEBT SERVICE-PRINCIPAL 303-58100-50910 PRINCIPAL ON DEBT 690,000 465,000 405,000 400,000 400,000 415,000 Totals for dept 58100 - DEBT SERVICE-PRINCIPAL 690,000 465,000 405,000 400,000 400,000 415,000 Dept 58200 - DEBT SERVICE - INTEREST 303-58200-50911 INTEREST 258,724 245,946 232,316 218,554 218,554 204,269 Totals for dept 58200 - DEBT SERVICE - INTEREST 258,724 245,946 232,316 218,554 218,554 204,269 Dept 58900 - DISCOUNTS AND ISSUE COSTS 303-58900-50912 DEBT ISSUE COST Totals for dept 58900 - DISCOUNTS AND ISSUE COSTS Dept 59100 - TRANSFER OUT 303-59100-50000 TRANSFER TO OTHER FUNDS 21,979 27,893 21,966 (4,954) Totals for dept 59100 - TRANSFER OUT 21,979 27,893 21,966 (4,954) TOTAL APPROPRIATIONS 970,703 738,839 659,282 618,554 613,600 619,269 NET OF REVENUES/APPROPRIATIONS - FUND 303 628,355 808,763 971,845 546,402 859,126 1,286,573 BEGINNING FUND BALANCE 1,461,575 2,089,930 2,898,692 3,870,536 3,870,536 4,729,662 ENDING FUND BALANCE 2,089,930 2,898,693 3,870,537 4,416,938 4,729,662 6,016,235 Fund 304 - TID#3 DEBT SERVICE FUND ESTIMATED REVENUES Page 19 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 41000 - TAXES 304-41000-41111 VILLAGE PROPERTY TAXES 23,422 25,282 692,444 1,475,231 1,475,231 2,123,922 Totals for dept 41000 - TAXES 23,422 25,282 692,444 1,475,231 1,475,231 2,123,922 Dept 48000 - MISCELLANEOUS REVENUES 304-48000-48110 INTEREST INCOME 214 Totals for dept 48000 - MISCELLANEOUS REVENUES 214 TOTAL ESTIMATED REVENUES 23,422 25,282 692,444 1,475,231 1,475,445 2,123,922 APPROPRIATIONS Dept 58100 - DEBT SERVICE-PRINCIPAL 304-58100-50910 PRINCIPAL ON DEBT Totals for dept 58100 - DEBT SERVICE-PRINCIPAL Dept 58200 - DEBT SERVICE - INTEREST 304-58200-50911 INTEREST 4,972 3,949 3,927 3,938 3,906 Totals for dept 58200 - DEBT SERVICE - INTEREST 4,972 3,949 3,927 3,938 3,906 TOTAL APPROPRIATIONS 4,972 3,949 3,927 3,938 3,906 NET OF REVENUES/APPROPRIATIONS - FUND 304 23,422 20,310 688,495 1,471,304 1,471,507 2,120,016 BEGINNING FUND BALANCE 23,422 43,732 732,228 732,228 2,203,735 ENDING FUND BALANCE 23,422 43,732 732,227 2,203,532 2,203,735 4,323,751 Fund 305 - TID#4 DEBT SERVICE FUND ESTIMATED REVENUES Dept 41000 - TAXES 305-41000-41111 VILLAGE PROPERTY TAXES 688,596 626,177 597,248 499,578 499,578 796,974 305-41000-41113 DEVELOPER GUARANTEE PAYMENT Totals for dept 41000 - TAXES 688,596 626,177 597,248 499,578 499,578 796,974 Dept 48000 - MISCELLANEOUS REVENUES 305-48000-48110 INTEREST INCOME Totals for dept 48000 - MISCELLANEOUS REVENUES Page 20 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET TOTAL ESTIMATED REVENUES 688,596 626,177 597,248 499,578 499,578 796,974 NET OF REVENUES/APPROPRIATIONS - FUND 305 688,596 626,177 597,248 499,578 499,578 796,974 BEGINNING FUND BALANCE 98,602 787,198 1,413,375 2,010,623 2,010,623 2,510,201 ENDING FUND BALANCE 787,198 1,413,375 2,010,623 2,510,201 2,510,201 3,307,175 Fund 306 - TID#5 DEBT SERVICE FUND ESTIMATED REVENUES Dept 41000 - TAXES 306-41000-41111 VILLAGE PROPERTY TAXES 447 6,060 10,006 138,635 138,635 315,063 Totals for dept 41000 - TAXES 447 6,060 10,006 138,635 138,635 315,063 Dept 48000 - MISCELLANEOUS REVENUES 306-48000-48110 INTEREST INCOME Totals for dept 48000 - MISCELLANEOUS REVENUES TOTAL ESTIMATED REVENUES 447 6,060 10,006 138,635 138,635 315,063 NET OF REVENUES/APPROPRIATIONS - FUND 306 447 6,060 10,006 138,635 138,635 315,063 BEGINNING FUND BALANCE 3,010 3,458 9,517 19,523 19,523 158,158 ENDING FUND BALANCE 3,457 9,518 19,523 158,158 158,158 473,221 Fund 307 - TID#6 DEBT SERVICE FUND ESTIMATED REVENUES Dept 41000 - TAXES 307-41000-41111 VILLAGE PROPERTY TAXES 14,404 15,266 75,699 123,680 123,680 267,437 Totals for dept 41000 - TAXES 14,404 15,266 75,699 123,680 123,680 267,437 Dept 48000 - MISCELLANEOUS REVENUES 307-48000-48110 INTEREST INCOME Totals for dept 48000 - MISCELLANEOUS REVENUES TOTAL ESTIMATED REVENUES 14,404 15,266 75,699 123,680 123,680 267,437 Page 21 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET APPROPRIATIONS Dept 58100 - DEBT SERVICE-PRINCIPAL 307-58100-50910 PRINCIPAL ON DEBT Totals for dept 58100 - DEBT SERVICE-PRINCIPAL Dept 58200 - DEBT SERVICE - INTEREST 307-58200-50911 INTEREST 5,836 4,636 4,610 4,623 4,585 Totals for dept 58200 - DEBT SERVICE - INTEREST 5,836 4,636 4,610 4,623 4,585 TOTAL APPROPRIATIONS 5,836 4,636 4,610 4,623 4,585 NET OF REVENUES/APPROPRIATIONS - FUND 307 14,404 9,430 71,063 119,070 119,057 262,852 BEGINNING FUND BALANCE 4,052 18,455 27,885 98,948 98,948 218,005 ENDING FUND BALANCE 18,456 27,885 98,948 218,018 218,005 480,857 Fund 308 - TID#7 DEBT SERVICE FUND ESTIMATED REVENUES Dept 41000 - TAXES 308-41000-41111 VILLAGE PROPERTY TAXES 27,799 41,071 45,114 42,846 42,846 96,640 Totals for dept 41000 - TAXES 27,799 41,071 45,114 42,846 42,846 96,640 Dept 48000 - MISCELLANEOUS REVENUES 308-48000-48110 INTEREST INCOME Totals for dept 48000 - MISCELLANEOUS REVENUES TOTAL ESTIMATED REVENUES 27,799 41,071 45,114 42,846 42,846 96,640 NET OF REVENUES/APPROPRIATIONS - FUND 308 27,799 41,071 45,114 42,846 42,846 96,640 BEGINNING FUND BALANCE 32,944 60,743 101,815 146,928 146,928 189,774 ENDING FUND BALANCE 60,743 101,814 146,929 189,774 189,774 286,414 Fund 309 - TID#8 DEBT SERVICE FUND ESTIMATED REVENUES Dept 41000 - TAXES Page 22 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 309-41000-41111 VILLAGE PROPERTY TAXES 305 1,049 1,165 1,113 1,113 2,132 Totals for dept 41000 - TAXES 305 1,049 1,165 1,113 1,113 2,132 Dept 48000 - MISCELLANEOUS REVENUES 309-48000-48110 INTEREST INCOME Totals for dept 48000 - MISCELLANEOUS REVENUES TOTAL ESTIMATED REVENUES 305 1,049 1,165 1,113 1,113 2,132 NET OF REVENUES/APPROPRIATIONS - FUND 309 305 1,049 1,165 1,113 1,113 2,132 BEGINNING FUND BALANCE 689 993 2,043 3,207 3,207 4,320 ENDING FUND BALANCE 994 2,042 3,208 4,320 4,320 6,452 Fund 310 - TID#9 DEBT SERVICE FUND ESTIMATED REVENUES Dept 41000 - TAXES 310-41000-41111 VILLAGE PROPERTY TAXES (654) 3,446 4,810 4,071 4,071 30,439 Totals for dept 41000 - TAXES (654) 3,446 4,810 4,071 4,071 30,439 Dept 48000 - MISCELLANEOUS REVENUES 310-48000-48110 INTEREST INCOME Totals for dept 48000 - MISCELLANEOUS REVENUES TOTAL ESTIMATED REVENUES (654) 3,446 4,810 4,071 4,071 30,439 NET OF REVENUES/APPROPRIATIONS - FUND 310 (654) 3,446 4,810 4,071 4,071 30,439 BEGINNING FUND BALANCE 4,987 4,332 7,779 12,588 12,588 16,659 ENDING FUND BALANCE 4,333 7,778 12,589 16,659 16,659 47,098 Fund 311 - TID#10 DEBT SERVICE FUND ESTIMATED REVENUES Dept 41000 - TAXES 311-41000-41111 VILLAGE PROPERTY TAXES 23,125 24,802 23,423 23,423 Totals for dept 41000 - TAXES 23,125 24,802 23,423 23,423 Page 23 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 48000 - MISCELLANEOUS REVENUES 311-48000-48110 INTEREST INCOME Totals for dept 48000 - MISCELLANEOUS REVENUES TOTAL ESTIMATED REVENUES 23,125 24,802 23,423 23,423 APPROPRIATIONS Dept 59100 - TRANSFER OUT 311-59100-50000 TRANSFER TO OTHER FUNDS 78,364 Totals for dept 59100 - TRANSFER OUT 78,364 TOTAL APPROPRIATIONS 78,364 NET OF REVENUES/APPROPRIATIONS - FUND 311 23,125 24,802 23,423 (54,941) BEGINNING FUND BALANCE 7,014 7,014 30,139 54,941 54,941 ENDING FUND BALANCE 7,014 30,139 54,941 78,364 Fund 312 - TID#11 DEBT SERVICE FUND ESTIMATED REVENUES Dept 41000 - TAXES 312-41000-41111 VILLAGE PROPERTY TAXES 1,002 882 971 923 923 2,388 Totals for dept 41000 - TAXES 1,002 882 971 923 923 2,388 Dept 48000 - MISCELLANEOUS REVENUES 312-48000-48110 INTEREST INCOME 17 Totals for dept 48000 - MISCELLANEOUS REVENUES 17 TOTAL ESTIMATED REVENUES 1,019 882 971 923 923 2,388 NET OF REVENUES/APPROPRIATIONS - FUND 312 1,019 882 971 923 923 2,388 BEGINNING FUND BALANCE 327 1,330 2,212 3,183 3,183 4,106 FUND BALANCE ADJUSTMENTS (17) ENDING FUND BALANCE 1,329 2,212 3,183 4,106 4,106 6,494 Fund 401 - CAPITAL IMPROVEMENT Page 24 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET ESTIMATED REVENUES Dept 41000 - TAXES 401-41000-41111 VILLAGE PROPERTY TAXES Totals for dept 41000 - TAXES Dept 43000 - INTERGOVERNMENTAL 401-43000-43690 OTHER STATE PAYMENTS 15,376 401-43000-43692 ENVIRONMENTAL IMPROVEMENT FUND 401-43000-43790 OTHER LOCAL GOVERNMENT GRANTS 12,325 Totals for dept 43000 - INTERGOVERNMENTAL 12,325 15,376 Dept 48000 - MISCELLANEOUS REVENUES 401-48000-48110 INTEREST INCOME 23,019 51,253 36,033 401-48000-48111 UNREALIZED GAIN/LOSS IN INVESTMENTS (7,882) (1,086) 401-48000-48900 MISCELLANEOUS REVENUE 14,840 Totals for dept 48000 - MISCELLANEOUS REVENUES 14,840 23,019 43,371 34,947 Dept 49000 - FINANCING SOURCES 401-49000-49100 PROCEEDS FROM DEBT 3,435,000 401-49000-49190 PREMIUM ON DEBT 33,029 401-49000-49200 TRANSFER FROM OTHER FUNDS 85,411 1,810,269 435,154 527,375 2,463,040 401-49000-49900 CONTINUING APPROPRIATIONS Totals for dept 49000 - FINANCING SOURCES 85,411 5,278,298 435,154 527,375 2,463,040 TOTAL ESTIMATED REVENUES 100,251 5,313,642 478,525 577,698 2,463,040 APPROPRIATIONS Dept 51410 - VILLAGE/TOWN OFFICE 401-51410-50901 LAND AND BUILDINGS CAPITAL OUTLAY 21,297 52,370 13,500 10,000 10,000 401-51410-50902 EQUIPMENT CAPITAL OUTLAY 90,326 50,097 292,748 65,000 14,639 45,000 401-51410-50903 INFRASTRUCTURE CAPITAL OUTLAY 401-51410-50904 VEHICLE CAPITAL OUTLAY 45,866 401-51410-50905 FURNITURE AND FIXTURES CAPITAL OUTLAY 3,630 7,204 303,512 Totals for dept 51410 - VILLAGE/TOWN OFFICE 115,253 103,167 648,630 78,500 24,639 55,000 Page 25 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 51910 - OTHER GENERAL GOVERNMENT 401-51910-50902 EQUIPMENT CAPITAL OUTLAY Totals for dept 51910 - OTHER GENERAL GOVERNMENT Dept 52210 - FIRE DEPARTMENT 401-52210-50901 LAND AND BUILDINGS CAPITAL OUTLAY 50,000 5,616 401-52210-50902 EQUIPMENT CAPITAL OUTLAY 363,866 798,819 125,216 204,500 196,334 84,020 401-52210-50904 VEHICLE CAPITAL OUTLAY 1,460,000 401-52210-50905 FURNITURE AND FIXTURES CAPITAL OUTLAY Totals for dept 52210 - FIRE DEPARTMENT 363,866 798,819 125,216 254,500 201,950 1,544,020 Dept 53100 - PUBLIC WORKS 401-53100-50901 LAND AND BUILDINGS CAPITAL OUTLAY 401-53100-50902 EQUIPMENT CAPITAL OUTLAY 243,920 33,413 85,000 68,961 7,520 401-53100-50903 INFRASTRUCTURE CAPITAL OUTLAY 2,174 401-53100-50904 VEHICLE CAPITAL OUTLAY 48,821 566,158 140,000 56,558 152,500 Totals for dept 53100 - PUBLIC WORKS 2,174 292,741 599,571 225,000 125,519 160,020 Dept 55200 - PARKS 401-55200-50901 LAND AND BUILDINGS CAPITAL OUTLAY 401-55200-50902 EQUIPMENT CAPITAL OUTLAY Totals for dept 55200 - PARKS Dept 58900 - DISCOUNTS AND ISSUE COSTS 401-58900-50912 DEBT ISSUE COST 100,856 Totals for dept 58900 - DISCOUNTS AND ISSUE COSTS 100,856 Dept 59100 - TRANSFER OUT 401-59100-50000 TRANSFER TO OTHER FUNDS Totals for dept 59100 - TRANSFER OUT Dept 63100 - STREETS 401-63100-50903 INFRASTRUCTURE CAPITAL OUTLAY 504,816 1,014,880 623,343 626,500 581,947 779,000 Totals for dept 63100 - STREETS 504,816 1,014,880 623,343 626,500 581,947 779,000 TOTAL APPROPRIATIONS 986,109 2,310,463 1,996,760 1,184,500 934,055 2,538,040 Page 26 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET NET OF REVENUES/APPROPRIATIONS - FUND 401 (885,858) 3,003,179 (1,518,235) (1,184,500) (356,357) (75,000) BEGINNING FUND BALANCE 195,347 (690,512) 2,312,667 794,433 794,433 438,076 ENDING FUND BALANCE (690,511) 2,312,667 794,432 (390,067) 438,076 363,076 Fund 402 - TAX INCREMENTAL DISTRICT #1 ESTIMATED REVENUES Dept 42000 - SPECIAL ASSESSMENTS 402-42000-42130 WATER SPECIAL ASSESSMENTS 17,646 13,362 48,708 Totals for dept 42000 - SPECIAL ASSESSMENTS 17,646 13,362 48,708 Dept 43000 - INTERGOVERNMENTAL 402-43000-43411 PERSONAL PROPERTY AID 12,819 12,818 12,818 Totals for dept 43000 - INTERGOVERNMENTAL 12,819 12,818 12,818 Dept 46000 - PUBLIC CHARGES FOR SERVICES 402-46000-46852 DEVELOPER FEES Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES Dept 48000 - MISCELLANEOUS REVENUES 402-48000-48110 INTEREST INCOME 29,826 86,100 86,414 52,326 402-48000-48111 UNREALIZED GAIN/LOSS IN INVESTMENTS 10,018 6,607 Totals for dept 48000 - MISCELLANEOUS REVENUES 29,826 86,100 96,432 58,933 Dept 49000 - FINANCING SOURCES 402-49000-49100 PROCEEDS FROM DEBT 874,578 402-49000-49190 PREMIUM ON DEBT 402-49000-49200 TRANSFER FROM OTHER FUNDS Totals for dept 49000 - FINANCING SOURCES 874,578 TOTAL ESTIMATED REVENUES 922,050 99,462 145,140 12,819 71,751 12,818 APPROPRIATIONS Dept 51910 - OTHER GENERAL GOVERNMENT 402-51910-50401 AUDITING AND ACCOUNTING 110 939 402-51910-50809 OTHER MISCELLANEOUS EXPENSES 292 150 150 150 150 150 Page 27 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Totals for dept 51910 - OTHER GENERAL GOVERNMENT 402 1,089 150 150 150 150 Dept 58900 - DISCOUNTS AND ISSUE COSTS 402-58900-50912 DEBT ISSUE COST 8,800 651 651 651 651 651 Totals for dept 58900 - DISCOUNTS AND ISSUE COSTS 8,800 651 651 651 651 651 Dept 59100 - TRANSFER OUT 402-59100-50000 TRANSFER TO OTHER FUNDS Totals for dept 59100 - TRANSFER OUT Dept 61100 - ENGINEERING 402-61100-50403 ENGINEERING AND INSPECTION 702,390 135 2,605 Totals for dept 61100 - ENGINEERING 702,390 135 2,605 Dept 61200 - LEGAL 402-61200-50404 LEGAL 13,079 515 1,659 513 Totals for dept 61200 - LEGAL 13,079 515 1,659 513 Dept 61300 - CONSULTING 402-61300-50402 CONSULTING AND FINANCIAL ADVISOR 4,217 764 1,643 767 1,643 1,643 Totals for dept 61300 - CONSULTING 4,217 764 1,643 767 1,643 1,643 Dept 61500 - OTHER CONTRACTED SERVICES 402-61500-50409 OTHER CONTRACTED SERVICES 6,189 5,057 4,663 4,960 3,184 4,720 Totals for dept 61500 - OTHER CONTRACTED SERVICES 6,189 5,057 4,663 4,960 3,184 4,720 Dept 61910 - ADMINISTRATIVE 402-61910-50805 ADMINISTRATIVE CHARGE 9,040 11,123 11,277 11,512 7,664 11,831 Totals for dept 61910 - ADMINISTRATIVE 9,040 11,123 11,277 11,512 7,664 11,831 Dept 63100 - STREETS 402-63100-50903 INFRASTRUCTURE CAPITAL OUTLAY Totals for dept 63100 - STREETS Dept 63600 - SEWER 402-63600-50903 INFRASTRUCTURE CAPITAL OUTLAY 116,022 Totals for dept 63600 - SEWER 116,022 Page 28 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 67600 - WATER 402-67600-50903 INFRASTRUCTURE CAPITAL OUTLAY Totals for dept 67600 - WATER TOTAL APPROPRIATIONS 860,139 19,334 20,043 18,040 16,410 18,995 NET OF REVENUES/APPROPRIATIONS - FUND 402 61,911 80,128 125,097 (5,221) 55,341 (6,177) BEGINNING FUND BALANCE 1,002,026 1,064,647 899,729 1,024,826 1,024,826 1,080,167 FUND BALANCE ADJUSTMENTS 710 (245,047) ENDING FUND BALANCE 1,064,647 899,728 1,024,826 1,019,605 1,080,167 1,073,990 Fund 403 - TAX INCREMENTAL DISTRICT #2 ESTIMATED REVENUES Dept 43000 - INTERGOVERNMENTAL 403-43000-43411 PERSONAL PROPERTY AID 21,048 21,048 21,048 Totals for dept 43000 - INTERGOVERNMENTAL 21,048 21,048 21,048 Dept 46000 - PUBLIC CHARGES FOR SERVICES 403-46000-46852 DEVELOPER FEES 12,482 78,765 Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES 12,482 78,765 Dept 48000 - MISCELLANEOUS REVENUES 403-48000-48110 INTEREST INCOME (141) (35) Totals for dept 48000 - MISCELLANEOUS REVENUES (141) (35) Dept 49000 - FINANCING SOURCES 403-49000-49100 PROCEEDS FROM DEBT 403-49000-49190 PREMIUM ON DEBT 403-49000-49200 TRANSFER FROM OTHER FUNDS 21,979 27,893 21,966 (4,954) Totals for dept 49000 - FINANCING SOURCES 21,979 27,893 21,966 (4,954) TOTAL ESTIMATED REVENUES 34,320 106,623 21,966 21,048 16,094 21,048 APPROPRIATIONS Page 29 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 51910 - OTHER GENERAL GOVERNMENT 403-51910-50401 AUDITING AND ACCOUNTING 162 403-51910-50809 OTHER MISCELLANEOUS EXPENSES 628 150 150 150 150 150 Totals for dept 51910 - OTHER GENERAL GOVERNMENT 790 150 150 150 150 150 Dept 58900 - DISCOUNTS AND ISSUE COSTS 403-58900-50912 DEBT ISSUE COST 1,522 1,622 1,622 1,622 1,722 1,722 Totals for dept 58900 - DISCOUNTS AND ISSUE COSTS 1,522 1,622 1,622 1,622 1,722 1,722 Dept 59100 - TRANSFER OUT 403-59100-50000 TRANSFER TO OTHER FUNDS 75,000 Totals for dept 59100 - TRANSFER OUT 75,000 Dept 61100 - ENGINEERING 403-61100-50403 ENGINEERING AND INSPECTION 9,241 3,515 495 5,130 Totals for dept 61100 - ENGINEERING 9,241 3,515 495 5,130 Dept 61200 - LEGAL 403-61200-50404 LEGAL 7,626 10,777 599 Totals for dept 61200 - LEGAL 7,626 10,777 599 Dept 61300 - CONSULTING 403-61300-50402 CONSULTING AND FINANCIAL ADVISOR 3,854 764 1,643 767 1,643 1,644 Totals for dept 61300 - CONSULTING 3,854 764 1,643 767 1,643 1,644 Dept 61400 - DEVELOPMENT INCENTIVES 403-61400-50821 DEVELOPMENT INCENTIVES Totals for dept 61400 - DEVELOPMENT INCENTIVES Dept 61500 - OTHER CONTRACTED SERVICES 403-61500-50409 OTHER CONTRACTED SERVICES 6,189 5,057 4,663 4,960 3,184 4,720 Totals for dept 61500 - OTHER CONTRACTED SERVICES 6,189 5,057 4,663 4,960 3,184 4,720 Dept 61910 - ADMINISTRATIVE 403-61910-50805 ADMINISTRATIVE CHARGE 9,040 12,518 12,203 11,512 13,833 16,563 Totals for dept 61910 - ADMINISTRATIVE 9,040 12,518 12,203 11,512 13,833 16,563 Page 30 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 63100 - STREETS 403-63100-50903 INFRASTRUCTURE CAPITAL OUTLAY Totals for dept 63100 - STREETS Dept 63600 - SEWER 403-63600-50903 INFRASTRUCTURE CAPITAL OUTLAY Totals for dept 63600 - SEWER Dept 67600 - WATER 403-67600-50903 INFRASTRUCTURE CAPITAL OUTLAY Totals for dept 67600 - WATER TOTAL APPROPRIATIONS 38,262 109,403 21,375 19,011 25,662 24,799 NET OF REVENUES/APPROPRIATIONS - FUND 403 (3,942) (2,780) 591 2,037 (9,568) (3,751) BEGINNING FUND BALANCE (837) (4,300) (7,080) (6,488) (6,488) (16,056) FUND BALANCE ADJUSTMENTS 478 ENDING FUND BALANCE (4,301) (7,080) (6,489) (4,451) (16,056) (19,807) Fund 404 - TAX INCREMENTAL DISTRICT #3 ESTIMATED REVENUES Dept 43000 - INTERGOVERNMENTAL 404-43000-43411 PERSONAL PROPERTY AID 3,020 3,020 Totals for dept 43000 - INTERGOVERNMENTAL 3,020 3,020 Dept 46000 - PUBLIC CHARGES FOR SERVICES 404-46000-46852 DEVELOPER FEES 477,583 46,791 2,054 (1,968) Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES 477,583 46,791 2,054 (1,968) Dept 48000 - MISCELLANEOUS REVENUES 404-48000-48110 INTEREST INCOME 26,946 Totals for dept 48000 - MISCELLANEOUS REVENUES 26,946 Dept 49000 - FINANCING SOURCES 404-49000-49100 PROCEEDS FROM DEBT 198,619 404-49000-49200 TRANSFER FROM OTHER FUNDS 295,508 37,996 Page 31 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Totals for dept 49000 - FINANCING SOURCES 198,619 295,508 37,996 TOTAL ESTIMATED REVENUES 676,202 342,299 40,050 27,998 3,020 APPROPRIATIONS Dept 51910 - OTHER GENERAL GOVERNMENT 404-51910-50401 AUDITING AND ACCOUNTING 470 404-51910-50809 OTHER MISCELLANEOUS EXPENSES 2,141 295,658 38,146 150 150 150 Totals for dept 51910 - OTHER GENERAL GOVERNMENT 2,141 296,128 38,146 150 150 150 Dept 58900 - DISCOUNTS AND ISSUE COSTS 404-58900-50912 DEBT ISSUE COST 1,851 Totals for dept 58900 - DISCOUNTS AND ISSUE COSTS 1,851 Dept 61100 - ENGINEERING 404-61100-50403 ENGINEERING AND INSPECTION 680,420 61,199 6,880 Totals for dept 61100 - ENGINEERING 680,420 61,199 6,880 Dept 61200 - LEGAL 404-61200-50404 LEGAL 18,324 8,380 519 399 Totals for dept 61200 - LEGAL 18,324 8,380 519 399 Dept 61300 - CONSULTING 404-61300-50402 CONSULTING AND FINANCIAL ADVISOR 764 1,643 767 1,643 1,643 Totals for dept 61300 - CONSULTING 764 1,643 767 1,643 1,643 Dept 61500 - OTHER CONTRACTED SERVICES 404-61500-50409 OTHER CONTRACTED SERVICES 8,252 6,743 6,995 7,440 4,775 7,080 Totals for dept 61500 - OTHER CONTRACTED SERVICES 8,252 6,743 6,995 7,440 4,775 7,080 Dept 61910 - ADMINISTRATIVE 404-61910-50805 ADMINISTRATIVE CHARGE 22,600 26,911 20,787 17,268 13,398 17,747 Totals for dept 61910 - ADMINISTRATIVE 22,600 26,911 20,787 17,268 13,398 17,747 Dept 63600 - SEWER 404-63600-50903 INFRASTRUCTURE CAPITAL OUTLAY 10,656 Page 32 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Totals for dept 63600 - SEWER 10,656 Dept 67600 - WATER 404-67600-50903 INFRASTRUCTURE CAPITAL OUTLAY Totals for dept 67600 - WATER TOTAL APPROPRIATIONS 744,244 400,125 74,970 25,625 20,365 26,620 NET OF REVENUES/APPROPRIATIONS - FUND 404 (68,042) (57,826) (34,920) (25,625) 7,633 (23,600) BEGINNING FUND BALANCE (515,899) (581,950) (394,730) (429,651) (429,651) (422,018) FUND BALANCE ADJUSTMENTS 1,991 245,047 ENDING FUND BALANCE (581,950) (394,729) (429,650) (455,276) (422,018) (445,618) Fund 405 - TAX INCREMENTAL DISTRICT #4 ESTIMATED REVENUES Dept 43000 - INTERGOVERNMENTAL 405-43000-43411 PERSONAL PROPERTY AID 1,861 1,861 Totals for dept 43000 - INTERGOVERNMENTAL 1,861 1,861 Dept 46000 - PUBLIC CHARGES FOR SERVICES 405-46000-46852 DEVELOPER FEES 8,133 Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES 8,133 Dept 48000 - MISCELLANEOUS REVENUES 405-48000-48110 INTEREST INCOME 21,656 Totals for dept 48000 - MISCELLANEOUS REVENUES 21,656 Dept 49000 - FINANCING SOURCES 405-49000-49100 PROCEEDS FROM DEBT Totals for dept 49000 - FINANCING SOURCES TOTAL ESTIMATED REVENUES 8,133 23,517 1,861 APPROPRIATIONS Dept 51910 - OTHER GENERAL GOVERNMENT Page 33 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 405-51910-50401 AUDITING AND ACCOUNTING 82 405-51910-50809 OTHER MISCELLANEOUS EXPENSES 947 150 248,532 150 253,991 253,991 Totals for dept 51910 - OTHER GENERAL GOVERNMENT 1,029 150 248,532 150 253,991 253,991 Dept 61100 - ENGINEERING 405-61100-50403 ENGINEERING AND INSPECTION 2,005 Totals for dept 61100 - ENGINEERING 2,005 Dept 61200 - LEGAL 405-61200-50404 LEGAL 8,981 342 798 Totals for dept 61200 - LEGAL 8,981 342 798 Dept 61300 - CONSULTING 405-61300-50402 CONSULTING AND FINANCIAL ADVISOR 8 764 1,643 767 1,643 1,643 Totals for dept 61300 - CONSULTING 8 764 1,643 767 1,643 1,643 Dept 61500 - OTHER CONTRACTED SERVICES 405-61500-50409 OTHER CONTRACTED SERVICES 4,126 3,372 6,995 7,440 4,775 7,080 Totals for dept 61500 - OTHER CONTRACTED SERVICES 4,126 3,372 6,995 7,440 4,775 7,080 Dept 61910 - ADMINISTRATIVE 405-61910-50805 ADMINISTRATIVE CHARGE 266,802 267,205 15,464 267,268 20,097 17,747 Totals for dept 61910 - ADMINISTRATIVE 266,802 267,205 15,464 267,268 20,097 17,747 Dept 63100 - STREETS 405-63100-50903 INFRASTRUCTURE CAPITAL OUTLAY Totals for dept 63100 - STREETS TOTAL APPROPRIATIONS 280,946 271,833 275,437 275,625 280,506 280,461 NET OF REVENUES/APPROPRIATIONS - FUND 405 (272,813) (271,833) (275,437) (275,625) (256,989) (278,600) BEGINNING FUND BALANCE (186,127) (458,143) (729,976) (1,005,414) (1,005,414) (1,262,403) FUND BALANCE ADJUSTMENTS 797 ENDING FUND BALANCE (458,143) (729,976) (1,005,413) (1,281,039) (1,262,403) (1,541,003) Fund 406 - TAX INCREMENTAL DISTRICT #5 Page 34 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET ESTIMATED REVENUES Dept 46000 - PUBLIC CHARGES FOR SERVICES 406-46000-46852 DEVELOPER FEES 42,150 87,833 43,858 119,983 Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES 42,150 87,833 43,858 119,983 Dept 48000 - MISCELLANEOUS REVENUES 406-48000-48110 INTEREST INCOME Totals for dept 48000 - MISCELLANEOUS REVENUES TOTAL ESTIMATED REVENUES 42,150 87,833 43,858 119,983 APPROPRIATIONS Dept 51910 - OTHER GENERAL GOVERNMENT 406-51910-50809 OTHER MISCELLANEOUS EXPENSES 1,744 150 150 150 123,012 123,012 Totals for dept 51910 - OTHER GENERAL GOVERNMENT 1,744 150 150 150 123,012 123,012 Dept 59100 - TRANSFER OUT 406-59100-50000 TRANSFER TO OTHER FUNDS 51,565 Totals for dept 59100 - TRANSFER OUT 51,565 Dept 61100 - ENGINEERING 406-61100-50403 ENGINEERING AND INSPECTION 40,076 99,866 945 119,076 Totals for dept 61100 - ENGINEERING 40,076 99,866 945 119,076 Dept 61200 - LEGAL 406-61200-50404 LEGAL 2,075 2,195 57 114 Totals for dept 61200 - LEGAL 2,075 2,195 57 114 Dept 61300 - CONSULTING 406-61300-50402 CONSULTING AND FINANCIAL ADVISOR 11 764 1,643 767 1,643 1,643 Totals for dept 61300 - CONSULTING 11 764 1,643 767 1,643 1,643 Dept 61500 - OTHER CONTRACTED SERVICES 406-61500-50409 OTHER CONTRACTED SERVICES 8,252 6,743 9,326 9,920 6,367 9,440 Totals for dept 61500 - OTHER CONTRACTED SERVICES 8,252 6,743 9,326 9,920 6,367 9,440 Page 35 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 61910 - ADMINISTRATIVE 406-61910-50805 ADMINISTRATIVE CHARGE 18,080 19,920 23,039 23,024 16,270 17,747 Totals for dept 61910 - ADMINISTRATIVE 18,080 19,920 23,039 23,024 16,270 17,747 TOTAL APPROPRIATIONS 70,238 129,638 86,725 33,861 266,482 151,842 NET OF REVENUES/APPROPRIATIONS - FUND 406 (28,088) (41,805) (42,867) (33,861) (146,499) (151,842) BEGINNING FUND BALANCE (60,259) (86,752) (128,556) (171,423) (171,423) (317,922) FUND BALANCE ADJUSTMENTS 1,594 ENDING FUND BALANCE (86,753) (128,557) (171,423) (205,284) (317,922) (469,764) Fund 407 - TAX INCREMENTAL DISTRICT #6 ESTIMATED REVENUES Dept 42000 - SPECIAL ASSESSMENTS 407-42000-42180 VOLUNTARY DONATION Totals for dept 42000 - SPECIAL ASSESSMENTS Dept 43000 - INTERGOVERNMENTAL 407-43000-43411 PERSONAL PROPERTY AID 991 991 Totals for dept 43000 - INTERGOVERNMENTAL 991 991 Dept 46000 - PUBLIC CHARGES FOR SERVICES 407-46000-46852 DEVELOPER FEES 12,923 13,168 683 Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES 12,923 13,168 683 Dept 48000 - MISCELLANEOUS REVENUES 407-48000-48110 INTEREST INCOME 8,165 Totals for dept 48000 - MISCELLANEOUS REVENUES 8,165 Dept 49000 - FINANCING SOURCES 407-49000-49100 PROCEEDS FROM DEBT 2,245,679 497,319 407-49000-49200 TRANSFER FROM OTHER FUNDS 670,997 92,011 Totals for dept 49000 - FINANCING SOURCES 2,245,679 1,168,316 92,011 TOTAL ESTIMATED REVENUES 2,258,602 1,181,484 92,694 9,156 991 Page 36 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET APPROPRIATIONS Dept 51910 - OTHER GENERAL GOVERNMENT 407-51910-50401 AUDITING AND ACCOUNTING 1,151 10,542 5,000 407-51910-50809 OTHER MISCELLANEOUS EXPENSES 2,142 671,147 92,161 150 150 150 Totals for dept 51910 - OTHER GENERAL GOVERNMENT 3,293 681,689 92,161 5,150 150 150 Dept 61100 - ENGINEERING 407-61100-50403 ENGINEERING AND INSPECTION 378,681 9,294 1,403 14,900 Totals for dept 61100 - ENGINEERING 378,681 9,294 1,403 14,900 Dept 61200 - LEGAL 407-61200-50404 LEGAL 15,749 4,299 1,625 Totals for dept 61200 - LEGAL 15,749 4,299 1,625 Dept 61300 - CONSULTING 407-61300-50402 CONSULTING AND FINANCIAL ADVISOR 12 764 1,643 767 1,643 1,643 Totals for dept 61300 - CONSULTING 12 764 1,643 767 1,643 1,643 Dept 61400 - DEVELOPMENT INCENTIVES 407-61400-50821 DEVELOPMENT INCENTIVES 141,866 Totals for dept 61400 - DEVELOPMENT INCENTIVES 141,866 Dept 61500 - OTHER CONTRACTED SERVICES 407-61500-50409 OTHER CONTRACTED SERVICES 8,252 6,743 6,995 7,440 7,865 7,080 Totals for dept 61500 - OTHER CONTRACTED SERVICES 8,252 6,743 6,995 7,440 7,865 7,080 Dept 61910 - ADMINISTRATIVE 407-61910-50805 ADMINISTRATIVE CHARGE 22,600 21,306 19,819 17,268 11,450 11,831 Totals for dept 61910 - ADMINISTRATIVE 22,600 21,306 19,819 17,268 11,450 11,831 Dept 63600 - SEWER 407-63600-50903 INFRASTRUCTURE CAPITAL OUTLAY 351,139 88,906 Totals for dept 63600 - SEWER 351,139 88,906 Dept 67600 - WATER 407-67600-50903 INFRASTRUCTURE CAPITAL OUTLAY 567,235 14,978 Page 37 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Totals for dept 67600 - WATER 567,235 14,978 TOTAL APPROPRIATIONS 1,346,961 969,845 122,021 30,625 37,633 20,704 NET OF REVENUES/APPROPRIATIONS - FUND 407 911,641 211,639 (29,327) (30,625) (28,477) (19,713) BEGINNING FUND BALANCE (1,061,958) (148,326) 63,313 147,695 147,695 119,218 FUND BALANCE ADJUSTMENTS 1,992 113,709 ENDING FUND BALANCE (148,325) 63,313 147,695 117,070 119,218 99,505 Fund 408 - TAX INCREMENTAL DISTRICT #7 ESTIMATED REVENUES Dept 43000 - INTERGOVERNMENTAL 408-43000-43411 PERSONAL PROPERTY AID 141 141 Totals for dept 43000 - INTERGOVERNMENTAL 141 141 Dept 46000 - PUBLIC CHARGES FOR SERVICES 408-46000-46852 DEVELOPER FEES 23,458 Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES 23,458 Dept 48000 - MISCELLANEOUS REVENUES 408-48000-48110 INTEREST INCOME 2,800 Totals for dept 48000 - MISCELLANEOUS REVENUES 2,800 Dept 49000 - FINANCING SOURCES 408-49000-49100 PROCEEDS FROM DEBT Totals for dept 49000 - FINANCING SOURCES TOTAL ESTIMATED REVENUES 23,458 2,941 141 APPROPRIATIONS Dept 51910 - OTHER GENERAL GOVERNMENT 408-51910-50809 OTHER MISCELLANEOUS EXPENSES 197 150 150 150 150 150 Totals for dept 51910 - OTHER GENERAL GOVERNMENT 197 150 150 150 150 150 Dept 61100 - ENGINEERING Page 38 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 408-61100-50403 ENGINEERING AND INSPECTION 19,690 315 Totals for dept 61100 - ENGINEERING 19,690 315 Dept 61200 - LEGAL 408-61200-50404 LEGAL 265 5,225 Totals for dept 61200 - LEGAL 265 5,225 Dept 61300 - CONSULTING 408-61300-50402 CONSULTING AND FINANCIAL ADVISOR 57 348 350 350 Totals for dept 61300 - CONSULTING 57 348 350 350 Dept 61500 - OTHER CONTRACTED SERVICES 408-61500-50409 OTHER CONTRACTED SERVICES Totals for dept 61500 - OTHER CONTRACTED SERVICES Dept 61910 - ADMINISTRATIVE 408-61910-50805 ADMINISTRATIVE CHARGE 572 836 573 573 8,320 574 Totals for dept 61910 - ADMINISTRATIVE 572 836 573 573 8,320 574 Dept 63600 - SEWER 408-63600-50903 INFRASTRUCTURE CAPITAL OUTLAY Totals for dept 63600 - SEWER Dept 67600 - WATER 408-67600-50903 INFRASTRUCTURE CAPITAL OUTLAY Totals for dept 67600 - WATER TOTAL APPROPRIATIONS 1,091 26,249 1,038 1,073 8,470 1,074 NET OF REVENUES/APPROPRIATIONS - FUND 408 (1,091) (2,791) (1,038) (1,073) (5,529) (933) BEGINNING FUND BALANCE (18,397) (19,442) (22,232) (23,270) (23,270) (28,799) FUND BALANCE ADJUSTMENTS 47 ENDING FUND BALANCE (19,441) (22,233) (23,270) (24,343) (28,799) (29,732) Fund 409 - TAX INCREMENTAL DISTRICT #8 ESTIMATED REVENUES Page 39 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 46000 - PUBLIC CHARGES FOR SERVICES 409-46000-46852 DEVELOPER FEES 4,953 442,615 Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES 4,953 442,615 Dept 48000 - MISCELLANEOUS REVENUES 409-48000-48110 INTEREST INCOME Totals for dept 48000 - MISCELLANEOUS REVENUES Dept 49000 - FINANCING SOURCES 409-49000-49100 PROCEEDS FROM DEBT 409-49000-49200 TRANSFER FROM OTHER FUNDS 171,585 22,062 Totals for dept 49000 - FINANCING SOURCES 171,585 22,062 TOTAL ESTIMATED REVENUES 171,585 27,015 442,615 APPROPRIATIONS Dept 51910 - OTHER GENERAL GOVERNMENT 409-51910-50809 OTHER MISCELLANEOUS EXPENSES 198 171,735 22,212 150 150 150 Totals for dept 51910 - OTHER GENERAL GOVERNMENT 198 171,735 22,212 150 150 150 Dept 59100 - TRANSFER OUT 409-59100-50000 TRANSFER TO OTHER FUNDS 24,065 Totals for dept 59100 - TRANSFER OUT 24,065 Dept 61100 - ENGINEERING 409-61100-50403 ENGINEERING AND INSPECTION 2,448 97,895 Totals for dept 61100 - ENGINEERING 2,448 97,895 Dept 61200 - LEGAL 409-61200-50404 LEGAL 909 9,430 Totals for dept 61200 - LEGAL 909 9,430 Dept 61300 - CONSULTING 409-61300-50402 CONSULTING AND FINANCIAL ADVISOR 2 348 1,643 350 1,643 1,993 Totals for dept 61300 - CONSULTING 2 348 1,643 350 1,643 1,993 Page 40 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 61500 - OTHER CONTRACTED SERVICES 409-61500-50409 OTHER CONTRACTED SERVICES 6,995 7,440 4,775 7,080 Totals for dept 61500 - OTHER CONTRACTED SERVICES 6,995 7,440 4,775 7,080 Dept 61910 - ADMINISTRATIVE 409-61910-50805 ADMINISTRATIVE CHARGE 572 6,739 10,374 17,268 21,033 23,698 Totals for dept 61910 - ADMINISTRATIVE 572 6,739 10,374 17,268 21,033 23,698 Dept 63600 - SEWER 409-63600-50903 INFRASTRUCTURE CAPITAL OUTLAY Totals for dept 63600 - SEWER Dept 67600 - WATER 409-67600-50903 INFRASTRUCTURE CAPITAL OUTLAY Totals for dept 67600 - WATER TOTAL APPROPRIATIONS 772 181,270 66,198 25,208 134,926 32,921 NET OF REVENUES/APPROPRIATIONS - FUND 409 (772) (9,685) (39,183) (25,208) 307,689 (32,921) BEGINNING FUND BALANCE (231,996) (232,720) (242,404) (281,587) (281,587) 26,102 FUND BALANCE ADJUSTMENTS 48 ENDING FUND BALANCE (232,720) (242,405) (281,587) (306,795) 26,102 (6,819) Fund 410 - TAX INCREMENTAL DISTRICT #9 ESTIMATED REVENUES Dept 43000 - INTERGOVERNMENTAL 410-43000-43411 PERSONAL PROPERTY AID 372 372 Totals for dept 43000 - INTERGOVERNMENTAL 372 372 Dept 48000 - MISCELLANEOUS REVENUES 410-48000-48110 INTEREST INCOME Totals for dept 48000 - MISCELLANEOUS REVENUES TOTAL ESTIMATED REVENUES 372 372 Page 41 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET APPROPRIATIONS Dept 51910 - OTHER GENERAL GOVERNMENT 410-51910-50809 OTHER MISCELLANEOUS EXPENSES 198 150 150 150 150 150 Totals for dept 51910 - OTHER GENERAL GOVERNMENT 198 150 150 150 150 150 Dept 61100 - ENGINEERING 410-61100-50403 ENGINEERING AND INSPECTION Totals for dept 61100 - ENGINEERING Dept 61200 - LEGAL 410-61200-50404 LEGAL Totals for dept 61200 - LEGAL Dept 61300 - CONSULTING 410-61300-50402 CONSULTING AND FINANCIAL ADVISOR 11 348 350 Totals for dept 61300 - CONSULTING 11 348 350 Dept 61500 - OTHER CONTRACTED SERVICES 410-61500-50409 OTHER CONTRACTED SERVICES Totals for dept 61500 - OTHER CONTRACTED SERVICES Dept 61910 - ADMINISTRATIVE 410-61910-50805 ADMINISTRATIVE CHARGE 572 572 573 573 96 Totals for dept 61910 - ADMINISTRATIVE 572 572 573 573 96 TOTAL APPROPRIATIONS 781 1,070 723 1,073 246 150 NET OF REVENUES/APPROPRIATIONS - FUND 410 (781) (1,070) (723) (1,073) 126 222 BEGINNING FUND BALANCE (18,356) (19,089) (20,159) (20,881) (20,881) (20,755) FUND BALANCE ADJUSTMENTS 48 ENDING FUND BALANCE (19,089) (20,159) (20,882) (21,954) (20,755) (20,533) Fund 411 - TAX INCREMENTAL DISTRICT #10 ESTIMATED REVENUES Dept 43000 - INTERGOVERNMENTAL 411-43000-43411 PERSONAL PROPERTY AID 5 Page 42 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Totals for dept 43000 - INTERGOVERNMENTAL 5 Dept 46000 - PUBLIC CHARGES FOR SERVICES 411-46000-46852 DEVELOPER FEES Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES Dept 48000 - MISCELLANEOUS REVENUES 411-48000-48110 INTEREST INCOME (58) 1,395 6,337 4,726 Totals for dept 48000 - MISCELLANEOUS REVENUES (58) 1,395 6,337 4,726 TOTAL ESTIMATED REVENUES (58) 1,395 6,337 4,731 APPROPRIATIONS Dept 51910 - OTHER GENERAL GOVERNMENT 411-51910-50809 OTHER MISCELLANEOUS EXPENSES 198 150 150 150 Totals for dept 51910 - OTHER GENERAL GOVERNMENT 198 150 150 150 Dept 59100 - TRANSFER OUT 411-59100-50000 TRANSFER TO OTHER FUNDS 2,307 Totals for dept 59100 - TRANSFER OUT 2,307 Dept 61100 - ENGINEERING 411-61100-50403 ENGINEERING AND INSPECTION Totals for dept 61100 - ENGINEERING Dept 61200 - LEGAL 411-61200-50404 LEGAL Totals for dept 61200 - LEGAL Dept 61300 - CONSULTING 411-61300-50402 CONSULTING AND FINANCIAL ADVISOR 16 348 350 Totals for dept 61300 - CONSULTING 16 348 350 Dept 61500 - OTHER CONTRACTED SERVICES 411-61500-50409 OTHER CONTRACTED SERVICES Totals for dept 61500 - OTHER CONTRACTED SERVICES Page 43 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 61910 - ADMINISTRATIVE 411-61910-50805 ADMINISTRATIVE CHARGE 572 572 573 573 287 Totals for dept 61910 - ADMINISTRATIVE 572 572 573 573 287 TOTAL APPROPRIATIONS 786 1,070 723 1,073 2,594 NET OF REVENUES/APPROPRIATIONS - FUND 411 (844) 325 5,614 (1,073) 2,137 BEGINNING FUND BALANCE (7,282) (8,078) (7,753) (2,138) (2,138) (1) FUND BALANCE ADJUSTMENTS 48 ENDING FUND BALANCE (8,078) (7,753) (2,139) (3,211) (1) (1) Fund 412 - TAX INCREMENTAL DISTRICT #11 ESTIMATED REVENUES Dept 48000 - MISCELLANEOUS REVENUES 412-48000-48110 INTEREST INCOME Totals for dept 48000 - MISCELLANEOUS REVENUES TOTAL ESTIMATED REVENUES APPROPRIATIONS Dept 51910 - OTHER GENERAL GOVERNMENT 412-51910-50809 OTHER MISCELLANEOUS EXPENSES 198 150 150 150 150 150 Totals for dept 51910 - OTHER GENERAL GOVERNMENT 198 150 150 150 150 150 Dept 61100 - ENGINEERING 412-61100-50403 ENGINEERING AND INSPECTION Totals for dept 61100 - ENGINEERING Dept 61200 - LEGAL 412-61200-50404 LEGAL Totals for dept 61200 - LEGAL Dept 61300 - CONSULTING 412-61300-50402 CONSULTING AND FINANCIAL ADVISOR 1 348 350 350 Page 44 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Totals for dept 61300 - CONSULTING 1 348 350 350 Dept 61910 - ADMINISTRATIVE 412-61910-50805 ADMINISTRATIVE CHARGE 572 572 573 573 3,143 Totals for dept 61910 - ADMINISTRATIVE 572 572 573 573 3,143 TOTAL APPROPRIATIONS 771 1,070 723 1,073 3,293 500 NET OF REVENUES/APPROPRIATIONS - FUND 412 (771) (1,070) (723) (1,073) (3,293) (500) BEGINNING FUND BALANCE (18,347) (19,071) (20,141) (20,863) (20,863) (24,156) FUND BALANCE ADJUSTMENTS 48 ENDING FUND BALANCE (19,070) (20,141) (20,864) (21,936) (24,156) (24,656) Fund 601 - SOMERS WATER UTILITY ESTIMATED REVENUES Dept 42000 - SPECIAL ASSESSMENTS 601-42000-42130 WATER SPECIAL ASSESSMENTS 3,112,099 601-42000-42131 WATER REU DEBT 5,400 4,050 4,050 Totals for dept 42000 - SPECIAL ASSESSMENTS 3,112,099 5,400 4,050 4,050 Dept 43000 - INTERGOVERNMENTAL 601-43000-43690 OTHER STATE PAYMENTS Totals for dept 43000 - INTERGOVERNMENTAL Dept 46000 - PUBLIC CHARGES FOR SERVICES 601-46000-46460 UNMETERED WATER SALES 1,304 3,009 449 1,000 500 1,000 601-46000-46462 PRIVATE FIRE REVENUES 46,271 53,485 66,452 66,450 68,205 65,075 601-46000-46463 PUBLIC FIRE REVENUES 293,336 326,131 332,480 328,031 350,400 332,500 601-46000-46464 RESIDENTIAL 522,541 615,657 583,349 556,297 586,268 572,985 601-46000-46465 COMMERCIAL 175,024 237,198 263,249 204,673 336,347 238,195 601-46000-46466 INDUSTRIAL 22,136 42,184 51,897 35,691 66,415 44,430 601-46000-46467 PUBLIC AUTHORITY 166,351 193,771 214,902 193,700 204,642 220,500 601-46000-46468 MULTI FAMILY 306,241 348,133 352,307 333,216 416,202 392,000 601-46000-46469 SALES FOR RESALE 8,901 9,816 8,379 9,029 8,777 9,050 601-46000-46470 PENALTIES AND LATE FEES 9,156 7,306 3,901 3,994 3,710 4,200 601-46000-46474 OTHER OPERATING REVENUES 2,846 3,654 47,890 6,147 8,505 6,000 Page 45 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 601-46000-46479 MISCELLANEOUS NONOPERATING 1,137 1,245 14,591 3,190 7,700 4,100 601-46000-46852 DEVELOPER FEES 734,911 2,139,143 Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES 1,555,244 2,576,500 4,078,989 1,741,418 2,057,671 1,890,035 Dept 48000 - MISCELLANEOUS REVENUES 601-48000-48110 INTEREST INCOME 20,433 26,801 17,376 16,350 601-48000-48111 UNREALIZED GAIN/LOSS IN INVESTMENTS 994 656 Totals for dept 48000 - MISCELLANEOUS REVENUES 20,433 26,801 18,370 17,006 Dept 49000 - FINANCING SOURCES 601-49000-49100 PROCEEDS FROM DEBT 601-49000-49200 TRANSFER FROM OTHER FUNDS 3,799,985 101,687 488,812 20,006 601-49000-49900 CONTINUING APPROPRIATIONS Totals for dept 49000 - FINANCING SOURCES 3,799,985 101,687 488,812 20,006 TOTAL ESTIMATED REVENUES 8,487,761 2,704,988 4,591,571 1,741,418 2,098,733 1,894,085 APPROPRIATIONS Dept 57400 - WATER OTHER OPERATING 601-57400-50610 PSC ASSESSMENT 30,000 601-57400-50902 EQUIPMENT CAPITAL OUTLAY 601-57400-50911 INTEREST 143,151 134,842 117,905 107,117 104,440 91,434 601-57400-50912 DEBT ISSUE COST 156 156 156 157 156 157 601-57400-50920 AMORTIZATION EXPENSE (7,550) (7,550) (7,550) (7,550) (7,550) 601-57400-50921 DEPRECIATION 208,112 256,373 261,777 369,361 420,471 420,471 601-57400-50922 DEPRECIATION - CONTRIBUTED ASSETS 199,933 268,984 338,896 158,298 180,202 180,202 601-57400-50923 LOSS ON DISPOSAL OF ASSETS Totals for dept 57400 - WATER OTHER OPERATING 543,802 652,805 711,184 627,383 705,269 714,714 Dept 57600 - SOURCE OF SUPPLY 601-57600-50410 PURCHASED WATER 426,933 470,391 486,313 482,622 486,359 507,718 601-57600-50508 TESTING 518 528 504 530 504 530 601-57600-50609 PUBLIC FIRE PROTECTION Totals for dept 57600 - SOURCE OF SUPPLY 427,451 470,919 486,817 483,152 486,863 508,248 Dept 57620 - PUMPING Page 46 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 601-57620-50602 ELECTRICITY 4,804 6,604 5,670 9,793 4,602 6,000 601-57620-50603 GAS Totals for dept 57620 - PUMPING 4,804 6,604 5,670 9,793 4,602 6,000 Dept 57640 - TRANSMISSION AND DISTRIBUTION 601-57640-50102 WAGES 42,644 42,728 44,940 45,195 39,830 46,522 601-57640-50104 OVERTIME 1,096 2,023 4,135 6,500 3,088 6,825 601-57640-50201 FICA 3,175 3,444 3,487 3,955 3,447 4,081 601-57640-50202 RETIREMENT (11,424) 198 2,340 3,593 3,187 3,841 601-57640-50203 HEALTH INSURANCE 9,062 10,369 12,387 17,572 16,021 17,982 601-57640-50204 DENTAL INSURANCE 617 704 780 1,048 938 1,014 601-57640-50205 LIFE INSURANCE (299) 57 167 43 45 65 601-57640-50206 POST RETIREMENT BENEFITS 3,325 (190) 4,871 601-57640-50207 UNEMPLOYMENT Totals for dept 57640 - TRANSMISSION AND DISTRIBUTION 48,196 59,333 73,107 77,906 66,556 80,330 Dept 57653 - METERS 601-57653-50102 WAGES 601-57653-50309 OTHER SUPPLIES AND EXPENSE 2,697 3,298 5,814 4,500 3,305 5,000 601-57653-50504 VEHICLE MAINTENANCE 1,238 4,830 4,251 6,250 6,250 6,600 601-57653-50507 UTILITY PLANT MAINTENANCE 3,701 10,000 50,810 25,000 38,851 30,000 601-57653-50601 FUEL - GASOLINE AND DIESEL 4,518 5,859 5,929 7,100 3,063 7,455 601-57653-50604 TELEPHONE 1,037 660 574 552 907 875 601-57653-50701 CONFERENCES & TRAINING 150 757 1,000 2,500 1,213 4,500 601-57653-50809 OTHER MISCELLANEOUS EXPENSES 832 493 1,049 1,000 936 5,250 Totals for dept 57653 - METERS 14,173 25,897 69,427 46,902 54,525 59,680 Dept 57900 - CUSTOMER ACCOUNTS 601-57900-50101 SALARIES 48,821 60,271 62,815 93,906 92,760 99,429 601-57900-50102 WAGES 28,110 32,010 30,227 30,754 30,882 32,431 601-57900-50201 FICA 5,866 6,896 7,076 9,537 9,434 10,087 601-57900-50202 RETIREMENT 4,931 17,906 4,616 8,664 8,294 9,494 601-57900-50203 HEALTH INSURANCE 17,622 19,914 20,262 38,546 28,244 30,558 601-57900-50204 DENTAL INSURANCE 1,459 1,596 1,225 2,294 1,672 1,799 601-57900-50205 LIFE INSURANCE 2,679 260 910 316 219 308 601-57900-50206 POST RETIREMENT BENEFITS 601-57900-50301 OFFICE SUPPLIES 270 298 424 1,000 397 450 Page 47 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 601-57900-50303 POSTAGE 1,923 1,933 2,358 2,161 3,466 2,544 601-57900-50305 PRINTING AND PUBLISHING 601-57900-50307 GEAR AND CLOTHING 1,750 1,800 601-57900-50401 AUDITING AND ACCOUNTING 17,564 13,589 12,613 13,589 13,771 14,868 601-57900-50402 CONSULTING AND FINANCIAL ADVISOR 23,493 11,000 241 11,000 4,132 11,000 601-57900-50403 ENGINEERING AND INSPECTION (1,035) 4,466 39,196 30,000 95,403 10,000 601-57900-50404 LEGAL 8,785 804 2,000 293 1,000 601-57900-50405 COMPUTER AND WEBSITE 7,822 7,539 6,917 8,296 6,162 16,289 601-57900-50503 EQUIPMENT LEASE AND RENTAL 438 369 369 750 306 365 601-57900-50602 ELECTRICITY 1,934 1,952 1,970 2,448 1,674 2,100 601-57900-50603 GAS 970 682 696 2,354 723 700 601-57900-50604 TELEPHONE 1,037 660 574 552 907 875 601-57900-50606 WATER AND SEWER 742 742 742 742 742 778 601-57900-50610 PSC ASSESSMENT 8,622 1,400 3,983 1,450 3,138 2,500 601-57900-50701 CONFERENCES & TRAINING 701 1,000 3,750 601-57900-50808 PRIOR YEAR EXPENSES 601-57900-50809 OTHER MISCELLANEOUS EXPENSES 1,297 1,369 197 3,500 1,000 601-57900-50811 LIABILITY INSURANCE 10,909 12,506 10,476 13,819 11,225 12,516 601-57900-50812 WORKER'S COMPENSATION INSURANCE (11,010) (11,010) 601-57900-50901 LAND AND BUILDINGS CAPITAL OUTLAY 601-57900-50902 EQUIPMENT CAPITAL OUTLAY 137,020 601-57900-50903 INFRASTRUCTURE CAPITAL OUTLAY 6,200 601-57900-50904 VEHICLE CAPITAL OUTLAY Totals for dept 57900 - CUSTOMER ACCOUNTS 183,249 187,152 208,588 280,428 320,044 403,661 Dept 57920 - ADMINISTRATIVE 601-57920-50812 WORKER'S COMPENSATION INSURANCE Totals for dept 57920 - ADMINISTRATIVE Dept 59100 - TRANSFER OUT 601-59100-50000 TRANSFER TO OTHER FUNDS 446,894 663,822 244,229 Totals for dept 59100 - TRANSFER OUT 446,894 663,822 244,229 TOTAL APPROPRIATIONS 1,221,675 1,849,604 2,218,615 1,525,564 1,882,088 1,772,633 NET OF REVENUES/APPROPRIATIONS - FUND 601 7,266,086 855,384 2,372,956 215,854 216,645 121,452 BEGINNING FUND BALANCE 15,219,180 22,504,023 23,312,864 26,026,798 26,026,798 26,243,443 Page 48 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET FUND BALANCE ADJUSTMENTS 18,756 (46,543) 340,975 ENDING FUND BALANCE 22,504,022 23,312,864 26,026,795 26,242,652 26,243,443 26,364,895 Fund 602 - K.R. SEWER DISTRICT ESTIMATED REVENUES Dept 42000 - SPECIAL ASSESSMENTS 602-42000-42140 SEWER SYSTEM SPECIAL ASSESSMENTS Totals for dept 42000 - SPECIAL ASSESSMENTS Dept 43000 - INTERGOVERNMENTAL 602-43000-43690 OTHER STATE PAYMENTS Totals for dept 43000 - INTERGOVERNMENTAL Dept 46000 - PUBLIC CHARGES FOR SERVICES 602-46000-46470 PENALTIES AND LATE FEES 1,695 1,642 1,748 842 1,944 1,000 602-46000-46479 MISCELLANEOUS NONOPERATING 2,436 4,960 7,847 1,103 1,103 1,103 602-46000-46480 SEWER USER FEES 214,728 217,446 224,411 220,013 225,802 225,000 602-46000-46481 SEWER CONNECTION FEES Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES 218,859 224,048 234,006 221,958 228,849 227,103 Dept 48000 - MISCELLANEOUS REVENUES 602-48000-48110 INTEREST INCOME 600 551 501 451 11,398 401 Totals for dept 48000 - MISCELLANEOUS REVENUES 600 551 501 451 11,398 401 Dept 49000 - FINANCING SOURCES 602-49000-49200 TRANSFER FROM OTHER FUNDS 69,098 Totals for dept 49000 - FINANCING SOURCES 69,098 TOTAL ESTIMATED REVENUES 288,557 224,599 234,507 222,409 240,247 227,504 APPROPRIATIONS Dept 51999 - CONTINGENCY 602-51999-50809 OTHER MISCELLANEOUS EXPENSES Totals for dept 51999 - CONTINGENCY Page 49 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET Dept 53650 - K.R. UTILITY OPERATIONS & ADMINISTRATION 602-53650-50101 SALARIES 20,856 23,827 24,723 27,035 26,867 28,824 602-53650-50102 WAGES 6,470 7,418 7,194 7,069 6,854 7,432 602-53650-50201 FICA 1,970 2,342 2,409 2,609 2,591 2,774 602-53650-50202 RETIREMENT (1,851) 4,531 1,829 2,370 2,225 2,610 602-53650-50203 HEALTH INSURANCE 6,305 6,989 6,543 9,032 7,827 8,048 602-53650-50204 DENTAL INSURANCE 473 539 404 595 508 524 602-53650-50205 LIFE INSURANCE 416 69 (938) 92 65 94 602-53650-50206 POST RETIREMENT BENEFITS 1,247 (71) 1,392 602-53650-50207 UNEMPLOYMENT 602-53650-50301 OFFICE SUPPLIES 79 1,000 83 1,050 602-53650-50303 POSTAGE 632 648 582 680 234 318 602-53650-50309 OTHER SUPPLIES AND EXPENSE 255 580 1,000 718 1,050 602-53650-50401 AUDITING AND ACCOUNTING 2,108 1,918 2,004 2,000 1,957 2,673 602-53650-50402 CONSULTING AND FINANCIAL ADVISOR 60 1,541 60 602-53650-50403 ENGINEERING AND INSPECTION 2,603 2,000 602-53650-50404 LEGAL 152 1,000 602-53650-50405 COMPUTER AND WEBSITE 1,093 1,395 1,114 1,547 1,155 1,677 602-53650-50411 SEWAGE TREATMENT 141,984 151,160 151,380 156,380 113,535 160,921 602-53650-50503 EQUIPMENT LEASE AND RENTAL 116 116 116 150 84 135 602-53650-50507 UTILITY PLANT MAINTENANCE 904 556 2,500 1,730 2,727 602-53650-50601 FUEL - GASOLINE AND DIESEL 602-53650-50602 ELECTRICITY 1,428 1,442 1,455 2,448 1,236 1,500 602-53650-50603 GAS 717 503 514 2,087 534 600 602-53650-50604 TELEPHONE 602-53650-50811 LIABILITY INSURANCE 602-53650-50812 WORKER'S COMPENSATION INSURANCE 602-53650-50820 RENT 5,000 5,000 5,000 5,000 5,000 602-53650-50903 INFRASTRUCTURE CAPITAL OUTLAY 602-53650-50921 DEPRECIATION 141,393 142,775 142,775 142,775 142,775 142,775 Totals for dept 53650 - K.R. UTILITY OPERATIONS & ADMINISTRATION 333,039 346,912 349,632 369,429 317,519 370,792 TOTAL APPROPRIATIONS 333,039 346,912 349,632 369,429 317,519 370,792 NET OF REVENUES/APPROPRIATIONS - FUND 602 (44,482) (122,313) (115,125) (147,020) (77,272) (143,288) BEGINNING FUND BALANCE 6,985,334 6,940,853 6,817,548 6,702,424 6,702,424 6,625,152 FUND BALANCE ADJUSTMENTS (991) Page 50 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET ENDING FUND BALANCE 6,940,852 6,817,549 6,702,423 6,555,404 6,625,152 6,481,864 Fund 603 - UTILITY DISTRICT #1 ESTIMATED REVENUES Dept 41000 - TAXES 603-41000-41111 VILLAGE PROPERTY TAXES 603-41000-41112 TOWN PROPERTY TAXES Totals for dept 41000 - TAXES Dept 42000 - SPECIAL ASSESSMENTS 603-42000-42130 WATER SPECIAL ASSESSMENTS 603-42000-42140 SEWER SYSTEM SPECIAL ASSESSMENTS 5,451,399 Totals for dept 42000 - SPECIAL ASSESSMENTS 5,451,399 Dept 43000 - INTERGOVERNMENTAL 603-43000-43690 OTHER STATE PAYMENTS 19,452 Totals for dept 43000 - INTERGOVERNMENTAL 19,452 Dept 46000 - PUBLIC CHARGES FOR SERVICES 603-46000-46470 PENALTIES AND LATE FEES 9,940 13,088 20,302 5,935 20,903 15,000 603-46000-46474 OTHER OPERATING REVENUES 205 375 325 350 375 350 603-46000-46479 MISCELLANEOUS NONOPERATING 603-46000-46480 SEWER USER FEES 2,529,362 2,784,262 2,880,592 2,696,469 2,924,550 2,965,000 603-46000-46481 SEWER CONNECTION FEES 121,880 423,680 5,600 14,000 60,200 14,000 603-46000-46852 DEVELOPER FEES 472,043 Totals for dept 46000 - PUBLIC CHARGES FOR SERVICES 2,661,387 3,221,405 3,378,862 2,716,754 3,006,028 2,994,350 Dept 48000 - MISCELLANEOUS REVENUES 603-48000-48110 INTEREST INCOME 33,523 83,031 126,135 6,670 603-48000-48111 UNREALIZED GAIN/LOSS IN INVESTMENTS 1,514 998 603-48000-48900 MISCELLANEOUS REVENUE Totals for dept 48000 - MISCELLANEOUS REVENUES 33,523 83,031 127,649 7,668 Dept 49000 - FINANCING SOURCES 603-49000-49100 PROCEEDS FROM DEBT 603-49000-49200 TRANSFER FROM OTHER FUNDS 1,382,191 14,521 16,227 Page 51 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 603-49000-49900 CONTINUING APPROPRIATIONS Totals for dept 49000 - FINANCING SOURCES 1,382,191 14,521 16,227 TOTAL ESTIMATED REVENUES 9,547,952 3,318,957 3,522,738 2,716,754 3,013,696 2,994,350 APPROPRIATIONS Dept 53661 - U.D. #1 OPERATIONS 603-53661-50102 WAGES 96,121 115,849 124,156 122,521 101,443 124,988 603-53661-50104 OVERTIME 276 985 3,133 4,500 3,794 4,725 603-53661-50201 FICA 7,005 8,850 9,010 9,717 8,595 9,923 603-53661-50202 RETIREMENT (18,256) 2,228 5,145 8,828 7,750 9,339 603-53661-50203 HEALTH INSURANCE 26,033 36,134 36,903 51,363 36,482 44,264 603-53661-50204 DENTAL INSURANCE 1,764 2,517 2,716 3,061 2,134 2,306 603-53661-50205 LIFE INSURANCE 298 279 642 150 95 158 603-53661-50206 POST RETIREMENT BENEFITS (142) (157) 6,392 603-53661-50207 UNEMPLOYMENT 603-53661-50307 GEAR AND CLOTHING 748 1,750 1,830 2,250 603-53661-50309 OTHER SUPPLIES AND EXPENSE 4,953 3,915 12,478 14,500 8,293 17,500 603-53661-50409 OTHER CONTRACTED SERVICES 603-53661-50410 PURCHASED WATER 2,728 3,052 3,118 3,057 3,057 3,200 603-53661-50411 SEWAGE TREATMENT 578,201 712,548 864,778 927,618 1,010,285 973,999 603-53661-50503 EQUIPMENT LEASE AND RENTAL 603-53661-50504 VEHICLE MAINTENANCE 4,688 11,804 16,434 15,750 15,750 16,500 603-53661-50507 UTILITY PLANT MAINTENANCE 32,996 20,514 38,720 28,500 62,542 40,000 603-53661-50601 FUEL - GASOLINE AND DIESEL 12,057 12,808 8,571 16,600 10,796 17,000 603-53661-50602 ELECTRICITY 38,179 46,790 48,466 70,000 44,014 55,000 603-53661-50603 GAS 4,057 3,172 3,279 6,222 3,855 4,500 603-53661-50604 TELEPHONE 1,037 660 574 552 927 1,000 603-53661-50809 OTHER MISCELLANEOUS EXPENSES 2,286 2,551 3,000 5,000 3,942 5,250 603-53661-50811 LIABILITY INSURANCE 32,754 38,472 29,502 38,969 31,620 32,295 603-53661-50812 WORKER'S COMPENSATION INSURANCE 603-53661-50920 AMORTIZATION EXPENSE (19,702) (19,702) (19,702) (19,703) (19,702) 603-53661-50921 DEPRECIATION 795,619 838,018 877,407 844,719 877,407 877,407 Totals for dept 53661 - U.D. #1 OPERATIONS 1,602,952 1,841,287 2,075,470 2,153,674 2,234,611 2,221,902 Dept 53662 - U.D. #1 ADMINISTRATION Page 52 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 603-53662-50101 SALARIES 94,022 109,355 115,478 159,071 157,238 169,119 603-53662-50102 WAGES 39,130 44,103 42,037 42,781 42,958 45,271 603-53662-50201 FICA 9,826 11,605 11,987 15,442 15,279 16,401 603-53662-50202 RETIREMENT 8,284 25,812 6,652 14,029 13,342 15,436 603-53662-50203 HEALTH INSURANCE 30,141 32,937 32,321 58,404 43,692 46,473 603-53662-50204 DENTAL INSURANCE 2,328 2,569 1,968 3,644 2,743 2,904 603-53662-50205 LIFE INSURANCE 4,393 396 1,476 518 360 508 603-53662-50206 POST RETIREMENT BENEFITS 4,299 (81) (129) 603-53662-50207 UNEMPLOYMENT 603-53662-50301 OFFICE SUPPLIES 473 48 600 603-53662-50303 POSTAGE 3,871 3,726 3,962 4,407 3,189 3,500 603-53662-50305 PRINTING AND PUBLISHING 603-53662-50309 OTHER SUPPLIES AND EXPENSE 1,194 578 908 3,500 1,353 1,500 603-53662-50401 AUDITING AND ACCOUNTING 7,244 8,848 8,017 7,720 7,828 8,815 603-53662-50402 CONSULTING AND FINANCIAL ADVISOR 1,200 232 1,500 12,464 1,500 603-53662-50403 ENGINEERING AND INSPECTION 45 3,000 603-53662-50404 LEGAL 1,615 5,243 3,423 6,000 603-53662-50405 COMPUTER AND WEBSITE 9,553 11,025 9,701 12,945 8,684 32,865 603-53662-50503 EQUIPMENT LEASE AND RENTAL 786 786 1,223 750 627 808 603-53662-50602 ELECTRICITY 3,367 3,398 8,283 2,448 2,914 3,600 603-53662-50603 GAS 1,689 1,186 1,231 3,000 1,259 1,838 603-53662-50604 TELEPHONE 1,037 660 574 552 886 1,000 603-53662-50701 CONFERENCES & TRAINING 1,000 2,000 1,750 5,355 603-53662-50807 PERMITS 6,116 6,458 5,780 6,417 5,780 6,417 603-53662-50811 LIABILITY INSURANCE 2,111 2,470 4,230 2,488 2,025 2,253 603-53662-50812 WORKER'S COMPENSATION INSURANCE 603-53662-50901 LAND AND BUILDINGS CAPITAL OUTLAY 603-53662-50902 EQUIPMENT CAPITAL OUTLAY 14,000 12,965 194,540 603-53662-50903 INFRASTRUCTURE CAPITAL OUTLAY 50,170 250,000 29,411 1,280,750 603-53662-50904 VEHICLE CAPITAL OUTLAY 305,000 603-53662-50911 INTEREST 232,813 224,235 186,920 169,024 164,127 138,698 603-53662-50912 DEBT ISSUE COST 353 353 353 353 353 353 Totals for dept 53662 - U.D. #1 ADMINISTRATION 464,690 547,032 447,675 784,593 531,227 2,284,904 Dept 59100 - TRANSFER OUT 603-59100-50000 TRANSFER TO OTHER FUNDS 776,412 1,282,827 367,418 Totals for dept 59100 - TRANSFER OUT 776,412 1,282,827 367,418 Page 53 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET TOTAL APPROPRIATIONS 2,067,642 3,164,731 3,805,972 2,938,267 3,133,256 4,506,806 NET OF REVENUES/APPROPRIATIONS - FUND 603 7,480,310 154,226 (283,234) (221,513) (119,560) (1,512,456) BEGINNING FUND BALANCE 24,299,052 32,301,585 32,449,278 33,125,832 33,125,832 33,006,272 FUND BALANCE ADJUSTMENTS 522,225 (6,534) 959,788 ENDING FUND BALANCE 32,301,587 32,449,277 33,125,832 32,904,319 33,006,272 31,493,816 Fund 604 - STORMWATER UTILITY ESTIMATED REVENUES Dept 42000 - SPECIAL ASSESSMENTS 604-42000-42190 OTHER SPECIAL ASSESSMENTS 287,766 287,008 291,738 290,000 334,668 334,670 Totals for dept 42000 - SPECIAL ASSESSMENTS 287,766 287,008 291,738 290,000 334,668 334,670 Dept 43000 - INTERGOVERNMENTAL 604-43000-43690 OTHER STATE PAYMENTS 10,650 Totals for dept 43000 - INTERGOVERNMENTAL 10,650 Dept 48000 - MISCELLANEOUS REVENUES 604-48000-48110 INTEREST INCOME 604-48000-48900 MISCELLANEOUS REVENUE 604-48000-48910 GRANT REVENUE Totals for dept 48000 - MISCELLANEOUS REVENUES TOTAL ESTIMATED REVENUES 287,766 287,008 291,738 290,000 345,318 334,670 APPROPRIATIONS Dept 53671 - STORMWATER UTILITY OPERATIONS 604-53671-50102 WAGES 12,052 10,775 10,415 9,616 7,128 9,456 604-53671-50201 FICA 631 815 687 736 637 723 604-53671-50202 RETIREMENT 595 915 231 669 581 681 604-53671-50203 HEALTH INSURANCE 3,151 4,316 3,660 4,055 2,703 4,150 604-53671-50204 DENTAL INSURANCE 220 293 234 242 157 193 604-53671-50205 LIFE INSURANCE 42 31 (1) 13 6 10 604-53671-50206 POST RETIREMENT BENEFITS (2,494) Page 54 of 55 BUDGET REPORT FOR SOMERS VILLAGE AND TOWN Calculations as of 12/31/2025 2022 2023 2024 2025 2025 2026 ACTIVITY ACTIVITY ACTIVITY AMENDED ACTIVITY BOARD ADOPTED GL NUMBER DESCRIPTION BUDGET THRU 12/31/25 BUDGET 604-53671-50409 OTHER CONTRACTED SERVICES 2,337 4,770 2,384 4,769 604-53671-50504 VEHICLE MAINTENANCE 457 4,000 4,000 4,000 604-53671-50601 FUEL - GASOLINE AND DIESEL 148 2,500 509 604-53671-50921 DEPRECIATION 2,894 2,894 226,205 7,894 7,894 Totals for dept 53671 - STORMWATER UTILITY OPERATIONS 19,176 17,545 23,347 250,420 23,615 31,876 Dept 53672 - STORMWATER UTILITY ADMINISTRATIONS 604-53672-50101 SALARIES 3,951 3,924 4,457 15,844 15,452 16,641 604-53672-50201 FICA 273 304 340 1,212 1,180 1,273 604-53672-50202 RETIREMENT (595) (664) 104 1,101 1,065 1,198 604-53672-50203 HEALTH INSURANCE 83 473 745 5,960 2,699 3,259 604-53672-50204 DENTAL INSURANCE 13 56 45 322 139 167 604-53672-50205 LIFE INSURANCE (610) 16 19 8 12 604-53672-50206 POST RETIREMENT BENEFITS (827) 6,500 604-53672-50309 OTHER SUPPLIES AND EXPENSE 1,011 5,000 4,655 1,131 2,500 604-53672-50403 ENGINEERING AND INSPECTION 5,892 1,850 3,998 1,000 4,992 1,000 604-53672-50506 DITCHING AND DRAINAGE 192 4,486 10,121 10,000 10,000 20,500 604-53672-50903 INFRASTRUCTURE CAPITAL OUTLAY 159,937 38,875 2,509 322,334 159,524 254,449 Totals for dept 53672 - STORMWATER UTILITY ADMINISTRATIONS 170,147 53,493 26,974 364,292 196,190 300,999 TOTAL APPROPRIATIONS 189,323 71,038 50,321 614,712 219,805 332,875 NET OF REVENUES/APPROPRIATIONS - FUND 604 98,443 215,970 241,417 (324,712) 125,513 1,795 BEGINNING FUND BALANCE 718,539 816,982 1,142,274 1,383,693 1,383,693 1,509,206 FUND BALANCE ADJUSTMENTS 109,322 ENDING FUND BALANCE 816,982 1,142,274 1,383,691 1,058,981 1,509,206 1,511,001 ESTIMATED REVENUES - ALL FUNDS 34,853,460 27,527,156 23,104,279 17,871,673 21,350,019 23,675,699 APPROPRIATIONS - ALL FUNDS 17,085,123 20,568,518 19,127,016 16,578,065 17,150,881 19,927,314 NET OF REVENUES/APPROPRIATIONS - ALL FUNDS 17,768,337 6,958,638 3,977,263 1,293,608 4,199,138 3,748,385 BEGINNING FUND BALANCE - ALL FUNDS 53,816,191 72,122,546 79,639,438 85,031,665 85,031,665 89,230,803 FUND BALANCE ADJUSTMENTS - ALL FUNDS 538,018 558,249 1,414,952 ENDING FUND BALANCE - ALL FUNDS 72,122,546 79,639,433 85,031,653 86,325,273 89,230,803 92,979,188 Page 55 of 55