Parks and Recreation Commission — Agenda Packet

March 17, 2026 Village of Jackson - Parks and Recreation Commission Agenda VILLAGE OF JACKSON PARKS AND RECREATION COMMISSION AGENDA Tuesday, March 17, 2026 at 6:00 PM Jackson Municipal Complex Village Board Room N168W19851 Main Street Jackson, WI 53037 1. Call to Order and Roll Call 2. Approval of Minutes of the Parks and Recreation Commission Meeting of December 16, 2025 3. Review 2025 Financial Stat Pak 4. Review Current Financial Stat Pak 5. Director of Parks & Recreation Highlights 6. Introduction of Dog Park Naming Rights Sponsor 7. Introduction of Youth Recreation Supervisor - Beth MacDonald 8. Citizens/Village Staff to Address the Parks & Recreation Committee 9. Adjourn to FRIENDS MEETING FRIENDS OF JACKSON PARKS & RECREATION typically meet following the JPR Commission meeting Unless emailed with notice, support materials will be provided at the meeting. Persons with disabilities requiring special accommodations for attendance at the meeting should contact the Administration Department at the Jackson Municipal Complex at least one (1) business day prior to the meeting. It is possible that members of the Village Board may attend the above meeting. No action will be taken by any governmental body at this meeting other than the governmental body specifically referred to in this meeting notice. This notice is given so that members of the Village Board may attend the meeting without violating the open meeting law. Page 1 of 35 December 16, 2025 Village of Jackson - Parks and Recreation Commission Agenda Page 1 of 2 MINUTES PARKS AND RECREATION COMMISSION Tuesday, December 16, 2025 at 6:00 PM 1. Call to Order and Roll Call The meeting was called to order at 6:00 PM by Chair Casey Latz. Members Present: Chair Casey Latz, Tr. Wells, Brittany Rathke, and Kim Powers Members Excused: Brian Mekka, Members Absent: None Staff Present: Parks and Recreation Director Tyler Mentzel and Deputy Clerk Pamela Wolf 2. Approval of Minutes for the Parks and Recreation Commission Meeting of September 16, 2025 The motion to approve Minutes of the Parks and Recreation Commission Meeting of September 16, 2025 was made by B. Rathke and seconded by Tr. Wells. Vote: 4 ayes, 0 nays. Motion carried. Chait Latz motioned to move agenda item # 5 to be reviewed next and then proceed to remaining agenda items. Tr. Wells seconded. Vote: 4 ayes, 0 nays. Motion carried. 5. Presentation and Possible Action - Eagle Scout Project Director Mentzel introduced Eagle Scout Hayden Krause, who then presented his project. Conversation ensued amongst the body regarding materials and maintenance. The motion to recommend the Village Board approve Eagle Scout Project option #1 — Hayden Krause, Jackson Troop # 765 was made by Chair Latz and seconded by K. Powers. Vote: 4 ayes, 0 nays. Motion carried. 3. Review Current Financial Stat Pak Director Mentzel provided the body with the financial stat pak with an overview of the documentation provided in the packet. The motion to put the financial stat pak on file was made by Chair Latz and seconded by Tr. Wells. Vote 4 ayes, 0 nays. Motion carried. 4. Director's Report AFT and Kim Poweand K zel and Deputy Clerk Pamela Wzel and Deputy Clerk n Commission Meeting of Septemben Commission Meeting of Septemb ks and Recreation Commission MeeRecreation Co athke and seconded by Tr. Wells.conded b ied.d. ve agenda item # 5 to be reviewed nitem # 5 to be reviewed Tr. Wells seconded. Tr. Wells seconded. ys. Motion carried.ys. Motion carri DRA and Possible Action - Eagle Scout Pnd Possible Action - Eagle Scout P r Mentzel introduced Eagle Scout Hntroduced Eagle Scout H versation ensued amongst the body rversation ensued amongs commend the Village Board approvcommend the Village Board a Jackson Troop # 765 was made byJackson Troop # 765 was made b Vote: 4 ayes, 0 nays. MotionVote: 4 ayes, 0 nays. Mo D w Current Finanw Current Finan entzelentzel Page 2 of 35 December 16, 2025 Village of Jackson - Parks and Recreation Commission Agenda Page 2 of 2 Director Mentzel provided an overview of the events that have taken place, including the Fall Festival of Fun and Tree Lighting Ceremony. He was happy to report that the tree was lit with no issues. However, still troubleshooting some issues with the lights. Working on securing dates and times of 2026 events, including Jackson Jams (Music in the Park) and getting ready for Monte Carlo night with new entertainment of Dualing Pianos. Wrapping up warranty items with Moore Construction on the JCC Expansion project. Dog Park in motion, trees and stumps being removed, mulch to be placed by the end of January, getting things ready for fencing in the Spring. The motion to put the directors report on file was made by B. Rathke and seconded by K. Powers. Vote: 4 ayes, 0 nays. Motion carried. 6. Review of 2026 Department Goals Chair Latz spoke regarding the need to bring more teenage activities to the Village. She's not sure how much the skateboard park is still used, but most of the upgrades have been catered to the younger kids, leaving little activities with the older generation. Director Mentzel agreed and stated he has some ideas from his experience in other communities and this is also an area Jacob is very passionate about and will also be working towards. The motion to place the 2026 Department Goals on file was made by Tr. Wells and seconded by K. Powers. Vote: 4 ayes, 0 nays. Motion carried. 7. Citizens/Village Staff to Address the Parks & Recreation Committee None. 8. Adjourn to FRIENDS MEETING The motion to adjourn the meeting was made by Chair Latz and seconded by Tr. Wells. Vote: 4 ayes, 0 nays. Motion carried. The meeting adjourned at 6:20 PM. Respectfully Submitted, Pam Wolf Deputy Clerk Village of Jackson Persons with disabilities requiring special accommodations for attendance at the meeting should contact the Village Hall at least one (1) business day prior to the meeting. DRAFT nd nd teenage activities to the Village. Shteenage activities to the Village but most of the upgrades have beenbut most of the upgrades have been ith the older generation. Director Mh the older generati his experience in other communitiesperience in othe out and will also be working towardl also be w artment Goals on file was made by rtment Goals on file was ma tion carried. aff to Address the Parks & Recreatiaff to Address the Parks & R n to FRIENDS MEETINGDS MEE he motion to adjourn the meeting wahe motion to adjourn the mee Vote: 4 ayes, 0 nays. Motion carVote: 4 ayes, 0 nays. Motion car espectfully Submitted,espectfully Submitted, Page 3 of 35 December 31, 2025 Parks & Recreation Commission Financial “Stat Pack” (January – December 2025) Included: *REC DESK – Registration/Scheduling Software: To date “Cash Distribution by Account – In-house Revenue Report *Program/Service Analysis *Village Budget Comparison Report – Village Workhorse Program *Multi-year comparison spreadsheet Page 4 of 35 Refunds CC (Net) CC (Gross) Check Cash **Net **Gross Other Acct Credit Other Internal CC DEBITS CREDITS ACH (Gross) ACH (Net) 000 - Household Credit Account 0.00 0.00 0.00 0.00 0.00 652.50 652.50 0.00 0.00 2,722.50 -2,070.00 0.00 0.00 100-00-21150-000-000 - Reimbursable 0.00 0.00 0.00 626.00 0.00 626.00 626.00 0.00 0.00 0.00 0.00 0.00 0.00 100-00-45790 - NSF Fee 0.00 0.00 0.00 0.00 100.00 100.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 204 - Grants/Sponsorships/Donations 0.00 916.00 916.00 8,394.13 200.00 9,510.13 9,510.13 0.00 0.00 0.00 0.00 0.00 0.00 206 - Adult Programming -519.00 13,382.50 13,382.50 6,076.14 5,276.00 24,460.64 24,460.64 0.00 245.00 0.00 0.00 0.00 0.00 208 - Youth Programming -6,044.50 30,947.00 30,947.00 15,813.70 1,889.50 43,281.70 43,281.70 0.00 676.00 0.00 0.00 0.00 0.00 209 - Senior Program -70.00 655.00 655.00 719.73 2,516.00 3,880.73 3,880.73 0.00 60.00 0.00 0.00 0.00 0.00 210 - Adult Leagues -300.00 1,400.00 1,400.00 5,050.00 400.00 6,550.00 6,550.00 0.00 0.00 0.00 0.00 0.00 0.00 211 - Youth Leagues -50.00 2,600.00 2,600.00 0.00 0.00 2,550.00 2,550.00 0.00 0.00 0.00 0.00 0.00 0.00 214 - Concessions 0.00 0.00 0.00 0.00 6,715.00 6,715.00 6,715.00 0.00 0.00 0.00 0.00 0.00 0.00 Regular Revenue Revenue By Period - GL Account Summary 1/1/2025 12:00 AM Start Date: End Date: 12/31/2025 11:59 PM Payment Methods: CA, CK, CC, IC, EC, CR - All - User(s)/Cashier(s): Page 5 of 35 224 - Special Events 0.00 3,367.50 3,367.50 22,305.00 21,984.50 47,672.00 47,672.00 0.00 15.00 0.00 0.00 0.00 0.00 228 - WPRA Tickets 0.00 237.00 237.00 256.00 1,511.75 2,034.75 2,034.75 0.00 30.00 0.00 0.00 0.00 0.00 232 - Boys & Girls Club Rentals 0.00 0.00 0.00 15,000.00 0.00 15,000.00 15,000.00 0.00 0.00 0.00 0.00 0.00 0.00 236 - Building/Park Rentals -1,155.00 17,508.00 17,508.00 28,122.50 1,785.00 46,543.00 46,543.00 0.00 282.50 0.00 0.00 0.00 0.00 237 - Open Gym Type Programs 0.00 60.00 60.00 0.00 366.00 426.00 426.00 0.00 0.00 0.00 0.00 0.00 0.00 238 - Fitness Memberships -225.00 3,048.25 3,048.25 3,279.75 1,582.00 7,795.00 7,795.00 0.00 110.00 0.00 0.00 0.00 0.00 240 - Kettlebrook Church Rentals 0.00 0.00 0.00 22,570.00 0.00 22,570.00 22,570.00 0.00 0.00 0.00 0.00 0.00 0.00 243 - Postage and Copier Revenue 0.00 0.00 0.00 11.72 9.15 20.87 20.87 0.00 0.00 0.00 0.00 0.00 0.00 250 - 4K -3,511.00 8,481.00 8,481.00 70,409.36 500.00 76,293.36 76,293.36 0.00 414.00 0.00 0.00 0.00 0.00 300 - Deposits For Rentals 0.00 100.00 100.00 710.00 0.00 810.00 810.00 0.00 0.00 0.00 0.00 0.00 0.00 NONE - Unassigned 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Revenue By Period - GL Account Summary 1/1/2025 12:00 AM Start Date: End Date: 12/31/2025 11:59 PM Payment Methods: CA, CK, CC, IC, EC, CR - All - User(s)/Cashier(s): Page 6 of 35 317,491.68 317,491.68 44,834.90 199,344.03 82,702.25 82,702.25 -11,874.50 ** Difference between GROSS and NET calculation is that NET uses CC (Net) value instead of CC (Gross) value $0.00 1,832.50 2,722.50 -2,070.00 0.00 0.00 Refunds CC (Net) CC (Gross) Check Cash **Net **Gross Other Acct Credit Other Internal CC DEBITS CREDITS ACH (Gross) ACH (Net) 0.00 0.00 0.00 0.00 ** Difference between GROSS and NET calculation is that NET uses CC (Net) value instead of CC (Gross) value $0.00 0.00 0.00 0.00 0.00 0.00 Sales Tax Convenience Fees Assessed $2,729.09 Convenience Fees NET CONVENIENCE FEES $2,729.09 CONVENIENCE FEES REFUNDED $0.00 Revenue By Period - GL Account Summary 1/1/2025 12:00 AM Start Date: End Date: 12/31/2025 11:59 PM Payment Methods: CA, CK, CC, IC, EC, CR - All - User(s)/Cashier(s): Page 7 of 35 Jackson Parks & Recreation Department Service Analysis & Financial Strategies Spreadsheet Social Good Service Analysis & Financial Strategies Spreadsheet Invest To Capture Market Summer 2025 Invest To Sustain Market Divest Total Total % Cost Recommended Service Provided COST Revenue Yes No Good Poor Strong Weak High Low Recovery Financial Strategy Fitness Center (annually) approx. $1,500 15,493.50$ X X X X 100%+ Consider Free Weight Room Personal Training $0 x x x x 100% restructure Independent Walking 0 -$ X X X X 0 social good Summer Open Gym 0 426.00$ x x x x 100% restructure Youth Fish Derby $71.57 400.00$ x x x x 100% social good Action in Jackson Events 0 7,000.00$ x x x x 100% Social Good Little Authors $0 -$ x x x x 100% divest Mad Science $0 -$ X X X X 100% divest Badges & Bows $0 -$ x x x x 100% social good Beginner Tumbling (50.00)$ 171.00$ x x x x 100% Social Good BINGO for a Buck ($80) -$ x x x x 100% social good Cops Rods Reels $0 -$ x x x x 100% social good Pee Wee Tumbling ($360) 630.00$ x x x x 100% invest to sustain Stock Box Free Free x x x x 100% Social Good Movement & Music ($72.00) 120.00$ x x x x 100% invest to sustain Tiny Tots Sports ($324) 615.00$ x x x x 100% invest to sustain Tot Time $4,000 9,080.00$ x x x x 100% invest to sustain Medicare Workshop FREE Free x x x x 100% Social Good Senior Card Club ($671) 1,080.00$ x x x x 100% Social Good Learn to Skate (192.00)$ 250.00$ x x x x 100% invest to suseain Pee Wee Tennis (252.00)$ 480.00$ x x x x 100% invest to sustain Peewee Basketball (450.00)$ 712.50$ x x x x 100% invest to sustain Peewee Baseball - tball (540.00)$ 975.00$ x x x x 100% invest to sustain Peewee Football (180.00)$ 300.00$ x x x x 100% invest to sustain Paint Party -$ -$ x x x x 100% restructure Red Cross Blood Drive Free Free x x x x 100% Social Good adventures in art 40.00$ 80.00$ x x x x 100% restructure Walking Free Free x x x x 100% Social Good Cartooning (64.00)$ 165.00$ x x x x 100% restructure Cardio Lite Tuesday (960.00)$ 1,153.00$ x x x x 100% invest to sustain Cardio Lite T/TH (960.00)$ 3,082.00$ invest to sustain Pickleball -$ 3,565.00$ x x x x 100% invest to sustain Other Providers Meets Mission Financial Viability Market Position Page 8 of 35 Piano Lessons (2,700.00)$ 3,775.00$ x x x x 100% invest to sustain youth tennis -$ -$ x x x x 100% divest Beer Garden 10,617.00$ 15,201.00$ x x x x 100% Social Good Slice of Art 50.00$ 50.00$ x x x x 100% restructure Babysitting-Redcross -$ -$ x x x x 100% restructure Challenger Soccer Camp community x x x x 100% invest to sustain Cookie Decorating 250.00$ 315.00$ x x x x 100% divest art with heart 75.00$ 120.00$ X X X X 100% restructure parent/child cookie -$ -$ x x x x 100 restructure quality time in the kitchen -$ 148.00$ x x x x 100 restructure Medicare Scams AARP Free Free x x x x 100% social good Indoor Youth Archery -$ 100.00$ x x x x 100% invest to sustain Youth Golf-Bog -$ -$ x x x x 100% invest to sustain Tech Support Scams AARP Free Free x x x x 100% social good parent/tot gardening 50.00$ 63.00$ x x x x 100% restructure Pre-Ballet (Ages 2-3) (1,066.56)$ 2,395.00$ x x x x 100% invest to sustain Pre-Ballet (Ages 4-6) (1,066.88)$ 2,570.00$ x invest to sustain Irish Dance (Ages 7-11) (466.64)$ 300.00$ x divest need asst with laptop -$ -$ x x x x 100% invest to sustain ABC'S Computers -$ -$ x x x x 100% invest to sustain Picklleball League -$ -$ x x x x 100% invest to sustain Pickleball Clinics -$ 400.00$ x x x x 100% invest to sustain Pickleball Outdoor Rental -$ -$ x x x x 100% invest to sustain Enchanted Library Free Free x x x x 100% Social Good Body Pump/Pump it Up (960.00)$ 1,339.50$ x x x x 100% invest to sustain annual youth free throw contest -$ -$ x x x x 100 social good momm & me kitchen -$ 195.00$ x x x x 100% restructure Strike (400.00)$ 700.00$ x x x x 100% invest to sustain Beginning Yoga (2,484.00)$ 4,507.00$ x x x x 100% invest to sustain Classic Yoga (297.00)$ 575.00$ x x x x invest to sustain Smart Sitters (175.00)$ 250.00$ x x x x 100% invest to sustain Zumba T (375.00)$ 900.00$ x x x x 100% invest to sustain Zumba T/TH (930.00)$ 1,549.00$ x x x x invest to sustain AARP Safe Driving -$ -$ x x x x 100% Social Good CPR Certification -$ -$ x x x x 100% Divest Fantasy Football -$ -$ x x x x 100% divest pb Tournament -$ 140.00$ x x x x 100% invest to sustain Parent Gardening -$ -$ x x x x 100% divest Fitness orientation -$ Part memb x x x x 0% restructure Arbor Day free free x x x x 0% social good Page 9 of 35 Easter Egg Hunt 400.00$ 500.00$ x x x x 100% social good VB Open Gym -$ -$ x x x x 100% restructure Health CPR -$ -$ x x x x 100% restructure Pickleball Lessons (70.00)$ 290.00$ x x x x 100% invest to sustain Summer Volleyball -$ 800.00$ x x x x 100% invest to sustain Injury Prevention Wkshop Free Free x x x x 100% social good Hearing Tests Free Free x x x x 100% social good Fitness Drumming (480.00)$ 752.50$ x x x x 100% invest to sustain Fitness Drumming 60+ FREE FREE x x x x 100% social good Understanding Medicare free free x x x x 100% Social Good Cario Extreme (960.00)$ 1,519.00$ x x x x 100% invest to sustain Power Sculpt HIIT (500.00)$ 700.00$ x x x x 100% Invest To Capture Market Sit and Be Fit (635.00)$ 1,350.00$ x x x x 100% invest to sustain Kettlebell Fitness -$ -$ x x x x 100% divest smart starts -$ x x x x 100% Invest To Capture Market passport to retirement -$ 90.00$ x x x x 100% Invest To Capture Market financial organization workshop -$ -$ x x x x 100% Invest To Capture Market Pee Wee Soccer (540.00)$ 976.00$ x x x x 100% invest to sustain Youth Flag Football -$ 2,550.00$ x x x x 100% invest to sustain Safe @ Home -$ x x x x 100% divest Indoor Volleyball Leagues (200.00)$ 2,800.00$ x x x x 100% invest to sustain Strong Bodies -$ 170.00$ x x x x 100% social good Canvas & Cola (160.00)$ 240.00$ x x x x 100% invest to sustain Dance & Batons -$ -$ x x x x 100% Invest To Capture Market Creative Dance/Poms (1,110.07)$ 1,325.00$ x x x x 100% Invest To Capture Market Dance with Me (428.19)$ 490.00$ x x x x 100% Invest To Capture Market Hip Hop/Creative Dance -$ -$ x x x x 100% Invest To Capture Market Hip Hop/Jazz/Basic Tap -$ -$ x x x x 100% Invest To Capture Market Beginner Canvas Painting -$ -$ x x x x 100% divest Keychain Art -$ -$ x x x x 100% divest Trivia Nights -$ -$ x x x x 100% Invest To Capture Market Story Starts Here -$ -$ x x x x 100% divest Tiny Pumpkins for Tiny Tots -$ 50.00$ x x x x 100% Invest To Capture Market Trails to Wellness -$ -$ x x x x 100% Invest To Capture Market Holiday Porch Pot Workshops -$ -$ x x x x 100% Invest To Capture Market Ping Pong/Pool League -$ 270.00$ 100% invest to sustain CLASSES THAT HAVE $O IN THEM MAY HAVE RUN. Jackson did not have enrollment but Slinger did or Hartford. Page 10 of 35 Amount of Grant left: $0 Grant Porgrams Instr Cost expenses facility fee 5% admin fee Cooking for 1 1549.5 240 150 89.5 Renee Taught Lets Create 120 0 50 8.5 Sonya Behan Bingo for a Buck 60+ 0 202 50 10.1 Jacob taught/volunteers taught Pickleball 60 + 187.46 817 50 135 Jacob supervised Cardio Drumming 60+ 240 0 100 17 Wendy Iverson Total 2096.96 2961 400 260 6000 Progams Taken out as of 2025 Fall/Winter Activity Guide Succulents vs Moss 0 0 x x x 100% divest Everything your mom…. $0 $0 x x x x 100% divest Goat Yoga 0 0 X x x x 100% invest to sustain Family Archery 0 0 x x x x 100% invest to sustain Hand and Foot 0 50 x x x x 100% invest to sustain cardio hoop mix lite TH $240 $429 x x x x 100% invest tosustain Adult Tennis $0 $0 x x x x 100% invest to sustain Pelvic Floor Exercise $0 $0 x x x x 100% divest Beg Tennis $45 $78 x x x x 100% invest to sustain Only leaves should fall Free Free x x x x 100% Social Good Chess Camp $0 $0 x x x x 100% invest to sustain Lets Start with a Book Free Free x x x x 100% restructure Don’t Fear the Fall Free Free x x x x 100% restructure ABC'S Computers -$ -$ x x x x 100% invest to sustain Pickleball Clinics -$ 400.00$ x x x x 100% invest to sustain Jazzercise -$ -$ x x x x 100% restructure Parent Gardening -$ -$ x x x x 100% divest Envelop Decorating -$ -$ x x x x 100% divest Martin yth baseball -$ -$ x x x x 100% restructure Martin yth Basketball -$ -$ x x x x 100% restructure Martin yth Football -$ -$ x x x x 100% restructure KML Youth Softball -$ 1,000.00$ x x x x 100% invest to sustain Summer Wed Softball -$ 1,100.00$ x x x x 100% invest to sustain Container Gardening -$ -$ x x x x 100% restructure Page 11 of 35 Budget Comparison - Detail RECREATION DEPARTMENT 2025 2025 Budget Status Budget % of December 1 ACCT 12:22 PM1/16/2026 Actual 2025 Account Number 12/31/2025 Budget Page: 0.00 264,508.00 -264,508.00 0.00500-00-45620-201-000 REC - VILLAGE TRANSFER 0.00 0.00 0.00 0.00 0.00500-00-45620-202-000 REC - TOWN SUBSIDY 0.00 9,895.13 8,500.00 1,395.13 116.41500-00-45620-204-000 REC - GRANTS/DONATIONS/SPONSRS 700.00 24,902.14 24,000.00 902.14 103.76500-00-45620-206-000 REC - ADULT PROGRAM FEES 2,876.50 54,934.80 40,000.00 14,934.80 137.34500-00-45620-208-000 REC - YOUTH PROGRAM FEES 2,852.00 5,820.73 3,000.00 2,820.73 194.02500-00-45620-209-000 REC - SENIOR PROGRAMS 644.00 6,800.00 5,000.00 1,800.00 136.00500-00-45620-210-000 REC - ADULT LEAGUES FEES 1,100.00 2,600.00 2,500.00 100.00 104.00500-00-45620-211-000 REC - YOUTH LEAGUE FEES 0.00 6,715.00 9,000.00 -2,285.00 74.61500-00-45620-214-000 REC - CONCESSIONS 115.00 49,008.00 55,000.00 -5,992.00 89.11500-00-45620-224-000 REC - SPECIAL EVENTS 367.50 1,930.75 0.00 1,930.75 0.00500-00-45620-228-000 REC - TICKET SALES 0.00 15,000.00 30,000.00 -15,000.00 50.00500-00-45620-232-000 REC - BOYS & GIRLS CLUB RENT 0.00 6,574.12 6,000.00 574.12 109.57500-00-45620-234-000 REC - WASH CTY AGING RENT 0.00 55,425.00 50,000.00 5,425.00 110.85500-00-45620-236-000 REC - BLDG / SHELTER RENTALS 3,595.00 426.00 1,000.00 -574.00 42.60500-00-45620-237-000 REC - OPEN GYM FEES 167.00 15,493.50 15,000.00 493.50 103.29500-00-45620-238-000 REC - FITNESS MEMBERSHIPS 1,932.75 22,570.00 29,000.00 -6,430.00 77.83500-00-45620-240-000 REC - KETTLEBROK CHURCH RENT 0.00 9.15 600.00 -590.85 1.53500-00-45620-243-000 REC - POSTAGE / COPY MACHINES 5.75 95,793.22 101,000.00 -5,206.78 94.84500-00-45620-250-000 REC - WBSC 4K PROGRAM 13,500.00 12.66 1,500.00 -1,487.34 0.84500-00-45620-252-000 REC - VILLAGE WELLNESS PROGRAM 0.00 0.00 34,368.00 -34,368.00 0.00500-00-45620-260-000 REC - FUND BALANCE APPLIED 0.00 264,508.00 0.00 264,508.00 0.00500-00-47210-000-000 REC- GENERAL FUND TRANSFER 22,042.34 0.00 11,000.00 -11,000.00 0.00500-00-49500-000-000 REC-TRANSFER FROM OTHER FUNDS 0.00 ====================================================================================================================================================== 690,976.00RECREATION - REV 49,897.84 92.39-52,557.80 ====================================================================================================================================================== 638,418.20 ====================================================================================================================================================== 638,418.20 690,976.00Total Revenues 49,897.84 92.39-52,557.80 ====================================================================================================================================================== Page 12 of 35 Budget Comparison - Detail RECREATION DEPARTMENT 2025 2025 Budget Status Budget % of December 2 ACCT 12:22 PM1/16/2026 Actual 2025 Account Number 12/31/2025 Budget Page: 249,667.73 257,429.00 7,761.27 96.99500-00-55310-110-000 REC ADMIN - WAGES 23,822.25 45,435.69 30,000.00 -15,435.69 151.45500-00-55310-110-001 REC EVEN/WEEKEND - WAGES 5,573.63 21,360.30 21,000.00 -360.30 101.72500-00-55310-110-002 REC PART-TIME SEASONAL - WAGES 840.00 56,573.90 50,000.00 -6,573.90 113.15500-00-55310-110-004 REC WBSD 4K - WAGES 11,923.00 76,417.77 95,918.00 19,500.23 79.67500-00-55310-125-000 REC ADMIN - HEALTH/LIFE INSUR 7,226.55 43.96 0.00 -43.96 0.00500-00-55310-125-002 REC PART-TIME/SEAS-HEALTH/LIFE 0.00 16,754.35 22,564.00 5,809.65 74.25500-00-55310-130-000 REC ADMIN - WRS 1,655.64 137.48 2,000.00 1,862.52 6.87500-00-55310-130-001 REC EVEN/WEEKEND - WRS 17.21 137.61 100.00 -37.61 137.61500-00-55310-130-002 REC PART-TIME/SEASONAL - WRS 0.00 2,592.21 3,500.00 907.79 74.06500-00-55310-130-004 REC WBSD 4K - WRS 513.25 15,334.69 14,884.00 -450.69 103.03500-00-55310-135-000 REC ADMIN - SOCIAL SECURITY 1,344.03 2,817.19 3,200.00 382.81 88.04500-00-55310-135-001 REC EVEN/WEEKEND - SOC SEC 345.60 1,324.33 1,500.00 175.67 88.29500-00-55310-135-002 REC PART-TIME/SEASON - SOC SEC 52.08 3,507.58 4,000.00 492.42 87.69500-00-55310-135-004 REC WBSD 4K - SOCIAL SECURITY 739.23 3,586.50 3,481.00 -105.50 103.03500-00-55310-140-000 REC ADMIN - MEDICARE 314.35 658.97 650.00 -8.97 101.38500-00-55310-140-001 REC EVEN/WEEKEND - MEDICARE 80.84 309.75 350.00 40.25 88.50500-00-55310-140-002 REC PART-TIME/SEASON -MEDICARE 12.18 820.35 700.00 -120.35 117.19500-00-55310-140-004 REC WBSD 4K - MEDICARE 172.89 1,092.73 2,000.00 907.27 54.64500-00-55310-145-000 REC ADMIN - MEDICAL REIMBURSE 129.29 3,823.96 5,000.00 1,176.04 76.48500-00-55310-202-000 REC - EDUCATION/TRAVEL/DUES 615.00 9,182.00 3,000.00 -6,182.00 306.07500-00-55310-204-000 REC - PROGRAM / ACCT REFUNDS 135.00 3,428.76 6,000.00 2,571.24 57.15500-00-55310-205-000 REC - PROP/LIABLTY INSURANCE 0.00 2,513.53 4,000.00 1,486.47 62.84500-00-55310-206-000 REC - COMPUTER EQUIPMENT 0.00 29,156.96 45,000.00 15,843.04 64.79500-00-55310-207-000 REC - GAS / ELECTRIC 2,643.43 2,429.61 3,000.00 570.39 80.99500-00-55310-208-000 REC - OFFICE SUPPLIES 327.10 2,435.68 3,000.00 564.32 81.19500-00-55310-209-000 REC - WATER / SEWER 0.00 1,567.22 1,800.00 232.78 87.07500-00-55310-210-000 REC - CELL PHONES 100.86 5,397.94 3,000.00 -2,397.94 179.93500-00-55310-211-000 REC - PHONE / INTERNET 113.82 8,184.59 7,500.00 -684.59 109.13500-00-55310-212-000 REC - IT SUPPORT 496.25 14,864.41 12,000.00 -2,864.41 123.87500-00-55310-213-000 REC - BLDG EQUIPMENT / REPAIRS 349.00 2,885.11 2,500.00 -385.11 115.40500-00-55310-214-000 REC - YOUTH PROGRAM SUPPLIES 87.94 3,567.56 3,000.00 -567.56 118.92500-00-55310-215-000 REC - JANITORIAL/BLDG SUPPLIES 0.00 2,096.05 1,500.00 -596.05 139.74500-00-55310-216-000 REC - ADULT PROGRAM SUPPLIES 1,653.94 3,260.17 1,000.00 -2,260.17 326.02500-00-55310-217-000 REC - SENIOR PROGRAMS 0.00 11,277.61 12,000.00 722.39 93.98500-00-55310-220-000 REC - SPECIAL EVENTS 62.64 2,824.76 3,300.00 475.24 85.60500-00-55310-222-000 REC - PRINTING 0.00 3,349.11 4,200.00 850.89 79.74500-00-55310-224-000 REC - POSTAGE / COPIER 592.67 923.80 1,000.00 76.20 92.38500-00-55310-228-000 REC - STAFF UNIFORMS 0.00 5,718.46 5,000.00 -718.46 114.37500-00-55310-230-000 REC - CONCESSIONS-RESALEABLE 0.00 0.00 0.00 0.00 0.00500-00-55310-232-000 REC - SUMMER TICKET SALES 0.00 1,090.27 2,000.00 909.73 54.51500-00-55310-254-000 REC - ADULT LEAGUES 0.00 39,760.38 35,000.00 -4,760.38 113.60500-00-55310-258-000 REC - CONTRACTUAL SERVICES 3,343.89 597.46 500.00 -97.46 119.49500-00-55310-262-000 REC - CONTINGENCY 7.00 807.22 800.00 -7.22 100.90500-00-55310-268-000 REC - CONCESSION STAND MAINT 0.00 2,795.45 5,000.00 2,204.55 55.91500-00-55310-269-000 REC - FIRE/SECURITY MONITORING 189.64 2,784.05 4,000.00 1,215.95 69.60500-00-55310-270-000 REC - SALES & USE TAX 0.00 1,705.15 2,600.00 894.85 65.58500-00-55310-280-000 REC - WBSD 4K PROGRAM SUPPLIES 0.00 316.44 1,000.00 683.56 31.64500-00-55310-282-000 REC - VILLAGE WELLNESS PROGRAM 0.00 ====================================================================================================================================================== 690,976.00RECREATION - EXP 65,480.20 96.5823,659.20 ====================================================================================================================================================== 667,316.80 Page 13 of 35 Budget Comparison - Detail RECREATION DEPARTMENT 2025 2025 Budget Status Budget % of December 3 ACCT 12:22 PM1/16/2026 Actual 2025 Account Number 12/31/2025 Budget Page: ====================================================================================================================================================== 667,316.80 690,976.00Total Expenses 65,480.20 96.5823,659.20 ====================================================================================================================================================== 28,898.600.00-15,582.36 -28,898.60Net Totals Page 14 of 35 Budget Comparison - Detail PARKS 2025 2025 Budget Status Budget % of December 1 ACCT 12:22 PM1/16/2026 Actual 2025 Account Number 12/31/2025 Budget Page: 126,227.00 10,000.00 116,227.00 1,262.27800-00-45830-000-000 PARK FUND - FEES COLLECTED 7,067.00 7,507.37 500.00 7,007.37 1,501.47800-00-48110-000-000 PARK FUND - INT ON INVESTMENTS 0.00 0.00 0.00 0.00 0.00800-00-49200-000-000 TRANSFER FROM CAP PRJTS FUND 0.00 ====================================================================================================================================================== 10,500.00PARK - REV 7,067.00 1,273.66123,234.37 ====================================================================================================================================================== 133,734.37 ====================================================================================================================================================== 133,734.37 10,500.00Total Revenues 7,067.00 1,273.66123,234.37 ====================================================================================================================================================== Page 15 of 35 Budget Comparison - Detail PARKS 2025 2025 Budget Status Budget % of December 2 ACCT 12:22 PM1/16/2026 Actual 2025 Account Number 12/31/2025 Budget Page: 0.00 0.00 0.00 0.00800-00-55210-420-000 PARK FUND - IMPACT PROJECTS 0.00 0.00 0.00 0.00 0.00800-00-55210-421-000 PARK FUND - PLAY APPARATUS 0.00 ====================================================================================================================================================== 0.00PARK - EXP 0.00 0.000.00 ====================================================================================================================================================== 0.00 ====================================================================================================================================================== 0.00 0.00Total Expenses 0.00 0.000.00 ====================================================================================================================================================== -123,234.3710,500.007,067.00 1,273.66133,734.37Net Totals Page 16 of 35 Budget Comparison - Detail HOTEL/MOTEL 2025 2025 Budget Status Budget % of December 1 ACCT 12:21 PM1/16/2026 Actual 2025 Account Number 12/31/2025 Budget Page: 53,181.72 74,000.00 -20,818.28 71.87150-00-41210-000-000 HOTEL/MOTEL - ROOM TAX 0.00 ====================================================================================================================================================== 74,000.00HOTEL/MOTEL - REV 0.00 71.87-20,818.28 ====================================================================================================================================================== 53,181.72 ====================================================================================================================================================== 53,181.72 74,000.00Total Revenues 0.00 71.87-20,818.28 ====================================================================================================================================================== Page 17 of 35 Budget Comparison - Detail HOTEL/MOTEL 2025 2025 Budget Status Budget % of December 2 ACCT 12:21 PM1/16/2026 Actual 2025 Account Number 12/31/2025 Budget Page: 43,398.22 43,500.00 101.78 99.77150-00-51100-395-001 COMMUNITY EVENTS & ADVERTISING 0.00 6,000.00 6,000.00 0.00 100.00150-00-51100-395-002 WASHINGTON COUNTY SUPPORT 0.00 20,966.98 24,500.00 3,533.02 85.58150-00-51100-395-003 VILLAGE TOURISM/PROMOTION 4,337.54 ====================================================================================================================================================== 74,000.00HOTEL/MOTEL - EXP 4,337.54 95.093,634.80 ====================================================================================================================================================== 70,365.20 ====================================================================================================================================================== 70,365.20 74,000.00Total Expenses 4,337.54 95.093,634.80 ====================================================================================================================================================== 17,183.480.00-4,337.54 -17,183.48Net Totals Page 18 of 35 Jackson Parks & Recreation Department Multi-Year Budget Comparison COVID COVID 2020* 2021* 2022 2023 2024 2025 Total Budget 546,782 542,174 556,016 552,515.00 617,461 690,976.00 Jan. Revenue (budget %) 40,290 (7%) 27,761 (5%) 35,695 (6%) 37,877 (7%) 45,741 (8%) 54,764 (8%) Expenditures (budget %) 40,746 (7%) 38,890 (7%) 58,528 (11%) 36,590 (10%) 57,582 (9%) 52,629 (7%) Feb. Revenue (budget %) 134,263 (25%) 121,009 (22%) 123,856 (22%) 122,615 (22%) 146,228 (24%) 119,345 (18%) Expenditures (budget %) 89,248 (16%) 74,429 (14%) 106,862 (19%) 104,146 (19%) 108,434 (18%) 113,030 (16%) March Revenue (budget %) 171,686 (31%) 153,720 (28%) No 177,443 (32%) 201,812 (33%) 173,918 (26%) Expenditures (budget %) 138,943 (25%) 134,479 (25%) Workhorse 158,594 (29%) 163,218 (26%) 181,656 (26%) April Revenue (budget %) 193,589 (35%) 191,191 (35%) 207,633 (37%) 220,245 (40%) 256,579 (42%) 240,394 (35%) Expenditures (budget %) 177,177 (32%) 176,620 (33%) 188,008 (34%) 203,925 (37%) 199,979 (32%) 239847.71 (34%) May Revenue (budget %) 231,477(42%) 233,212 (43%) 268,272 (48%) 274,941 (50%) 303,883 (49%) 288,487 (42%) Expenditures (budget %) 211,665 (39%) 218,515 (40%) 234,516 (42%) 252,185 (46%) 240,643 (39%) 293,325 (42%) June Revenue (budget %) 278,660 (51%) 281,244 (51%) 300,239 (53%) 307,961 (56%) 348,172 (56%) 335,057 (53%) Expenditures (budget %) 245,661 (45%) 260,609 (48%) 273,274 (49%) 296,271 (54%) 288,891 (47%) 351,814 (58%) July Revenue (budget %) 305,886 (56%) 321,168 (59%) 339,847 (62%) 356,469 (65%) 391,303 (63%) 366,600 (53%) Expenditures (budget %) 280,926 (51%) 294,593 (54%) 322,841 (58%) 347,748 (63%) 343,448 (56%) 400,633 (58% August Revenue (budget %) 336,440 (62%) 366,367 (67%) 380,959 (69%) 401,790 (73%) 433,910 (70%) 424,362 (61%) Expenditures (budget %) 326,740 (60%) 345,502 (64%) 340,379 (61%) 383,879 (69%) 387,577 (63%) 444,807 (64%) Sept. Revenue (budget %) 365,741 (67%) 398,207 (73%) No 432,466 (79%) 477,889 (77%) 472,681 (68%) Expenditures (budget %) 364,768 (67%) 399,460 (74%) Worshorse 436,536 (79%) 431,560 (70%) 494,157 (72%) Oct. Revenue (budget %) 449,107 (82%) No 475,704 (86%) 527,323 (95%) 527,501 (85%) 533,800 (77%) Expenditures (budget %) 403,845 (74%) Workhorse 467,784 (84%) 486,242 (88%) 485,687 (79%) 554,061 (80%) Nov. Revenue (budget %) 473,121 (87%) 531,258 (97%) No 580,067 (100%) 527,501 (85%) 566,276 (82%) Expenditures (budget %) 439,615 (80%) 493,487 (91%) Workhorse 531,342 (96%) 485,687 (79%) 601,712 (87%) Dec. Revenue (budget %) 517,457 (95%) 560,582 (103%) 608,831 (109%) 601,055 (109%) 615,006 (100%) 638,418 (92%) Expenditures (budget %) 473,508 (87%) 531,480 (98%) 554,142 (100%) 578,728 (105%) 594,521 (96%) 667,317 (97%) Year End Village Audit Total: plus $33,295 plus $18,927 plus 34,840 plus 22,327 plus 20,485 waiting on audit Village Only Moving Forward Page 19 of 35 March 17, 2025 Parks & Recreation Commission Financial “Stat Pack” (January 2026) Included: *REC DESK – Registration/Scheduling Software: To date “Cash Distribution by Account – In-house Revenue Report *Village Budget Comparison Report – Village Workhorse Program *Multi-year comparison spreadsheet Page 20 of 35 Refunds CC (Net) CC (Gross) Check Cash **Net **Gross Other Acct Credit Other Internal CC DEBITS CREDITS ACH (Gross) ACH (Net) 000 - Household Credit Account 0.00 0.00 0.00 0.00 0.00 -86.25 -86.25 0.00 0.00 233.75 -320.00 0.00 0.00 100-00-21150-000-000 - Reimbursable 0.00 0.00 0.00 1,000.00 0.00 1,000.00 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 204 - Grants/Sponsorships/Donations 0.00 1,200.00 1,200.00 8,975.00 0.00 10,175.00 10,175.00 0.00 0.00 0.00 0.00 0.00 0.00 206 - Adult Programming -96.00 2,660.00 2,660.00 1,212.80 1,782.00 5,714.80 5,714.80 0.00 156.00 0.00 0.00 0.00 0.00 208 - Youth Programming 0.00 12,420.00 12,420.00 3,022.50 182.00 15,699.50 15,699.50 0.00 75.00 0.00 0.00 0.00 0.00 209 - Senior Program -20.00 265.00 265.00 120.00 678.00 1,103.00 1,103.00 0.00 60.00 0.00 0.00 0.00 0.00 210 - Adult Leagues 0.00 0.00 0.00 200.00 200.00 400.00 400.00 0.00 0.00 0.00 0.00 0.00 0.00 214 - Concessions 0.00 65.00 65.00 0.00 425.00 490.00 490.00 0.00 0.00 0.00 0.00 0.00 0.00 224 - Special Events 0.00 2,475.00 2,475.00 10,320.00 1,385.00 14,180.00 14,180.00 0.00 0.00 0.00 0.00 0.00 0.00 232 - Boys & Girls Club Rentals 0.00 0.00 0.00 15,000.00 0.00 15,000.00 15,000.00 0.00 0.00 0.00 0.00 0.00 0.00 Regular Revenue Revenue By Period - GL Account Summary 1/1/2026 12:00 AM Start Date: End Date: 3/10/2026 11:59 PM Payment Methods: CA, CK, CC, IC, EC, CR - All - User(s)/Cashier(s): Page 21 of 35 234 - Washington County Aging and Disability Resource Center Rental 0.00 0.00 0.00 600.00 0.00 600.00 600.00 0.00 0.00 0.00 0.00 0.00 0.00 236 - Building/Park Rentals -212.00 2,950.00 2,950.00 8,590.00 930.00 12,258.00 12,258.00 0.00 0.00 0.00 0.00 0.00 0.00 237 - Open Gym Type Programs 0.00 66.00 66.00 0.00 423.00 498.00 498.00 0.00 9.00 0.00 0.00 0.00 0.00 238 - Fitness Memberships 0.00 966.50 966.50 930.25 717.75 2,634.50 2,634.50 0.00 20.00 0.00 0.00 0.00 0.00 240 - Kettlebrook Church Rentals 0.00 0.00 0.00 7,500.00 0.00 7,500.00 7,500.00 0.00 0.00 0.00 0.00 0.00 0.00 243 - Postage and Copier Revenue 0.00 0.00 0.00 463.70 0.00 463.70 463.70 0.00 0.00 0.00 0.00 0.00 0.00 250 - 4K 0.00 14,187.00 14,187.00 36,381.00 1,352.00 51,920.00 51,920.00 0.00 0.00 0.00 0.00 0.00 0.00 NONE - Unassigned 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 139,550.25 139,550.25 8,074.75 94,315.25 37,254.50 37,254.50 -328.00 ** Difference between GROSS and NET calculation is that NET uses CC (Net) value instead of CC (Gross) value $0.00 320.00 233.75 -320.00 0.00 0.00 Sales Tax Revenue By Period - GL Account Summary 1/1/2026 12:00 AM Start Date: End Date: 3/10/2026 11:59 PM Payment Methods: CA, CK, CC, IC, EC, CR - All - User(s)/Cashier(s): Page 22 of 35 Refunds CC (Net) CC (Gross) Check Cash **Net **Gross Other Acct Credit Other Internal CC DEBITS CREDITS ACH (Gross) ACH (Net) 0.00 0.00 0.00 0.00 ** Difference between GROSS and NET calculation is that NET uses CC (Net) value instead of CC (Gross) value $0.00 0.00 0.00 0.00 0.00 0.00 Convenience Fees Assessed $1,198.10 Convenience Fees NET CONVENIENCE FEES $1,198.10 CONVENIENCE FEES REFUNDED $0.00 Revenue By Period - GL Account Summary 1/1/2026 12:00 AM Start Date: End Date: 3/10/2026 11:59 PM Payment Methods: CA, CK, CC, IC, EC, CR - All - User(s)/Cashier(s): Page 23 of 35 Budget Comparison - Detail RECREATION DEPARTMENT 2026 2026 Budget Status Budget % of January 1 ACCT 12:23 PM2/03/2026 Actual 2026 Account Number 01/31/2026 Budget Page: 0.00 0.00 0.00 0.00500-00-45620-201-000 REC - VILLAGE TRANSFER 0.00 0.00 0.00 0.00 0.00500-00-45620-202-000 REC - TOWN SUBSIDY 0.00 2,000.60 10,000.00 -7,999.40 20.01500-00-45620-204-000 REC - GRANTS/DONATIONS/SPONSRS 2,000.60 2,206.81 24,000.00 -21,793.19 9.20500-00-45620-206-000 REC - ADULT PROGRAM FEES 2,206.81 6,481.40 45,000.00 -38,518.60 14.40500-00-45620-208-000 REC - YOUTH PROGRAM FEES 6,481.40 646.00 3,000.00 -2,354.00 21.53500-00-45620-209-000 REC - SENIOR PROGRAMS 646.00 500.00 5,000.00 -4,500.00 10.00500-00-45620-210-000 REC - ADULT LEAGUES FEES 500.00 0.00 2,500.00 -2,500.00 0.00500-00-45620-211-000 REC - YOUTH LEAGUE FEES 0.00 178.00 9,000.00 -8,822.00 1.98500-00-45620-214-000 REC - CONCESSIONS 178.00 4,155.00 70,000.00 -65,845.00 5.94500-00-45620-224-000 REC - SPECIAL EVENTS 4,155.00 0.00 0.00 0.00 0.00500-00-45620-228-000 REC - TICKET SALES 0.00 0.00 30,000.00 -30,000.00 0.00500-00-45620-232-000 REC - BOYS & GIRLS CLUB RENT 0.00 0.00 6,000.00 -6,000.00 0.00500-00-45620-234-000 REC - WASH CTY AGING RENT 0.00 7,538.55 55,000.00 -47,461.45 13.71500-00-45620-236-000 REC - BLDG / SHELTER RENTALS 7,538.55 171.00 1,000.00 -829.00 17.10500-00-45620-237-000 REC - OPEN GYM FEES 171.00 1,233.11 15,000.00 -13,766.89 8.22500-00-45620-238-000 REC - FITNESS MEMBERSHIPS 1,233.11 7,500.00 30,000.00 -22,500.00 25.00500-00-45620-240-000 REC - KETTLEBROK CHURCH RENT 7,500.00 475.42 600.00 -124.58 79.24500-00-45620-243-000 REC - POSTAGE / COPY MACHINES 475.42 15,611.50 115,000.00 -99,388.50 13.58500-00-45620-250-000 REC - WBSC 4K PROGRAM 15,611.50 0.00 1,500.00 -1,500.00 0.00500-00-45620-252-000 REC - VILLAGE WELLNESS PROGRAM 0.00 0.00 15,000.00 -15,000.00 0.00500-00-45620-260-000 REC - FUND BALANCE APPLIED 0.00 0.00 284,871.00 -284,871.00 0.00500-00-47210-000-000 REC- GENERAL FUND TRANSFER 0.00 0.00 11,000.00 -11,000.00 0.00500-00-49500-000-000 REC-TRANSFER FROM OTHER FUNDS 0.00 ====================================================================================================================================================== 733,471.00RECREATION - REV 48,697.39 6.64-684,773.61 ====================================================================================================================================================== 48,697.39 ====================================================================================================================================================== 48,697.39 733,471.00Total Revenues 48,697.39 6.64-684,773.61 ====================================================================================================================================================== Page 24 of 35 Budget Comparison - Detail RECREATION DEPARTMENT 2026 2026 Budget Status Budget % of January 2 ACCT 12:23 PM2/03/2026 Actual 2026 Account Number 01/31/2026 Budget Page: 16,832.08 231,913.28 215,081.20 7.26500-00-55310-110-000 REC ADMIN - WAGES 16,832.08 3,568.14 43,750.00 40,181.86 8.16500-00-55310-110-001 REC EVEN/WEEKEND - WAGES 3,568.14 2,149.70 21,000.00 18,850.30 10.24500-00-55310-110-002 REC PART-TIME SEASONAL - WAGES 2,149.70 7,738.56 95,040.00 87,301.44 8.14500-00-55310-110-004 REC WBSD 4K - WAGES 7,738.56 7,390.61 77,805.71 70,415.10 9.50500-00-55310-125-000 REC ADMIN - HEALTH/LIFE INSUR 7,390.61 15.96 0.00 -15.96 0.00500-00-55310-125-002 REC PART-TIME/SEAS-HEALTH/LIFE 15.96 1,158.78 16,697.76 15,538.98 6.94500-00-55310-130-000 REC ADMIN - WRS 1,158.78 11.53 164.70 153.17 7.00500-00-55310-130-001 REC EVEN/WEEKEND - WRS 11.53 0.00 0.00 0.00 0.00500-00-55310-130-002 REC PART-TIME/SEASONAL - WRS 0.00 362.88 3,888.00 3,525.12 9.33500-00-55310-130-004 REC WBSD 4K - WRS 362.88 992.32 14,378.62 13,386.30 6.90500-00-55310-135-000 REC ADMIN - SOCIAL SECURITY 992.32 221.21 3,208.78 2,987.57 6.89500-00-55310-135-001 REC EVEN/WEEKEND - SOC SEC 221.21 133.29 1,302.00 1,168.71 10.24500-00-55310-135-002 REC PART-TIME/SEASON - SOC SEC 133.29 479.80 5,892.48 5,412.68 8.14500-00-55310-135-004 REC WBSD 4K - SOCIAL SECURITY 479.80 232.09 3,362.74 3,130.65 6.90500-00-55310-140-000 REC ADMIN - MEDICARE 232.09 51.76 634.38 582.62 8.16500-00-55310-140-001 REC EVEN/WEEKEND - MEDICARE 51.76 31.18 304.50 273.32 10.24500-00-55310-140-002 REC PART-TIME/SEASON -MEDICARE 31.18 112.21 1,378.08 1,265.87 8.14500-00-55310-140-004 REC WBSD 4K - MEDICARE 112.21 76.92 1,000.00 923.08 7.69500-00-55310-145-000 REC ADMIN - MEDICAL REIMBURSE 76.92 0.00 5,500.00 5,500.00 0.00500-00-55310-202-000 REC - EDUCATION/TRAVEL/DUES 0.00 0.00 5,000.00 5,000.00 0.00500-00-55310-204-000 REC - PROGRAM / ACCT REFUNDS 0.00 3,875.56 6,500.00 2,624.44 59.62500-00-55310-205-000 REC - PROP/LIABLTY INSURANCE 3,875.56 4,389.74 5,000.00 610.26 87.79500-00-55310-206-000 REC - COMPUTER EQUIPMENT 4,389.74 0.00 48,000.00 48,000.00 0.00500-00-55310-207-000 REC - GAS / ELECTRIC 0.00 139.61 3,500.00 3,360.39 3.99500-00-55310-208-000 REC - OFFICE SUPPLIES 139.61 0.00 3,500.00 3,500.00 0.00500-00-55310-209-000 REC - WATER / SEWER 0.00 100.86 1,800.00 1,699.14 5.60500-00-55310-210-000 REC - CELL PHONES 100.86 72.98 3,500.00 3,427.02 2.09500-00-55310-211-000 REC - PHONE / INTERNET 72.98 495.50 8,000.00 7,504.50 6.19500-00-55310-212-000 REC - IT SUPPORT 495.50 169.98 15,000.00 14,830.02 1.13500-00-55310-213-000 REC - BLDG EQUIPMENT / REPAIRS 169.98 10.70 3,000.00 2,989.30 0.36500-00-55310-214-000 REC - YOUTH PROGRAM SUPPLIES 10.70 220.81 3,500.00 3,279.19 6.31500-00-55310-215-000 REC - JANITORIAL/BLDG SUPPLIES 220.81 0.00 1,500.00 1,500.00 0.00500-00-55310-216-000 REC - ADULT PROGRAM SUPPLIES 0.00 0.00 1,200.00 1,200.00 0.00500-00-55310-217-000 REC - SENIOR PROGRAMS 0.00 1,070.90 25,000.00 23,929.10 4.28500-00-55310-220-000 REC - SPECIAL EVENTS 1,070.90 0.00 3,500.00 3,500.00 0.00500-00-55310-222-000 REC - PRINTING 0.00 0.00 4,500.00 4,500.00 0.00500-00-55310-224-000 REC - POSTAGE / COPIER 0.00 0.00 1,000.00 1,000.00 0.00500-00-55310-228-000 REC - STAFF UNIFORMS 0.00 0.00 5,000.00 5,000.00 0.00500-00-55310-230-000 REC - CONCESSIONS-RESALEABLE 0.00 0.00 0.00 0.00 0.00500-00-55310-232-000 REC - SUMMER TICKET SALES 0.00 0.00 2,000.00 2,000.00 0.00500-00-55310-254-000 REC - ADULT LEAGUES 0.00 774.00 38,000.00 37,226.00 2.04500-00-55310-258-000 REC - CONTRACTUAL SERVICES 774.00 0.00 750.00 750.00 0.00500-00-55310-262-000 REC - CONTINGENCY 0.00 0.00 1,000.00 1,000.00 0.00500-00-55310-268-000 REC - CONCESSION STAND MAINT 0.00 94.82 6,000.00 5,905.18 1.58500-00-55310-269-000 REC - FIRE/SECURITY MONITORING 94.82 0.00 4,500.00 4,500.00 0.00500-00-55310-270-000 REC - SALES & USE TAX 0.00 71.85 5,000.00 4,928.15 1.44500-00-55310-280-000 REC - WBSD 4K PROGRAM SUPPLIES 71.85 0.00 1,000.00 1,000.00 0.00500-00-55310-282-000 REC - VILLAGE WELLNESS PROGRAM 0.00 ====================================================================================================================================================== 733,471.03RECREATION - EXP 53,046.33 7.23680,424.70 ====================================================================================================================================================== 53,046.33 Page 25 of 35 Budget Comparison - Detail RECREATION DEPARTMENT 2026 2026 Budget Status Budget % of January 3 ACCT 12:23 PM2/03/2026 Actual 2026 Account Number 01/31/2026 Budget Page: ====================================================================================================================================================== 53,046.33 733,471.03Total Expenses 53,046.33 7.23680,424.70 ====================================================================================================================================================== 4,348.91-0.03-4,348.94 -4,348.94Net Totals Page 26 of 35 Budget Comparison - Detail PARKS 2026 2026 Budget Status Budget % of January 1 ACCT 12:19 PM2/03/2026 Actual 2026 Account Number 01/31/2026 Budget Page: 1,247.00 10,000.00 -8,753.00 12.47800-00-45830-000-000 PARK FUND - FEES COLLECTED 1,247.00 0.00 1,000.00 -1,000.00 0.00800-00-48110-000-000 PARK FUND - INT ON INVESTMENTS 0.00 0.00 0.00 0.00 0.00800-00-49200-000-000 TRANSFER FROM CAP PRJTS FUND 0.00 ====================================================================================================================================================== 11,000.00PARK - REV 1,247.00 11.34-9,753.00 ====================================================================================================================================================== 1,247.00 ====================================================================================================================================================== 1,247.00 11,000.00Total Revenues 1,247.00 11.34-9,753.00 ====================================================================================================================================================== Page 27 of 35 Budget Comparison - Detail PARKS 2026 2026 Budget Status Budget % of January 2 ACCT 12:19 PM2/03/2026 Actual 2026 Account Number 01/31/2026 Budget Page: 0.00 100,000.00 100,000.00 0.00800-00-55210-420-000 PARK FUND - IMPACT PROJECTS 0.00 0.00 0.00 0.00 0.00800-00-55210-421-000 PARK FUND - PLAY APPARATUS 0.00 ====================================================================================================================================================== 100,000.00PARK - EXP 0.00 0.00100,000.00 ====================================================================================================================================================== 0.00 ====================================================================================================================================================== 0.00 100,000.00Total Expenses 0.00 0.00100,000.00 ====================================================================================================================================================== -90,247.00-89,000.001,247.00 -1.401,247.00Net Totals Page 28 of 35 Budget Comparison - Detail HOTEL/MOTEL 2026 2026 Budget Status Budget % of January 1 ACCT 12:10 PM2/03/2026 Actual 2026 Account Number 01/31/2026 Budget Page: 9,504.49 61,385.58 -51,881.09 15.48150-00-41210-000-000 HOTEL/MOTEL - ROOM TAX 9,504.49 ====================================================================================================================================================== 61,385.58HOTEL/MOTEL - REV 9,504.49 15.48-51,881.09 ====================================================================================================================================================== 9,504.49 ====================================================================================================================================================== 9,504.49 61,385.58Total Revenues 9,504.49 15.48-51,881.09 ====================================================================================================================================================== Page 29 of 35 Budget Comparison - Detail HOTEL/MOTEL 2026 2026 Budget Status Budget % of January 2 ACCT 12:10 PM2/03/2026 Actual 2026 Account Number 01/31/2026 Budget Page: 0.00 30,885.58 30,885.58 0.00150-00-51100-395-001 COMMUNITY EVENTS & ADVERTISING 0.00 0.00 6,000.00 6,000.00 0.00150-00-51100-395-002 WASHINGTON COUNTY SUPPORT 0.00 0.00 24,500.00 24,500.00 0.00150-00-51100-395-003 VILLAGE TOURISM/PROMOTION 0.00 ====================================================================================================================================================== 61,385.58HOTEL/MOTEL - EXP 0.00 0.0061,385.58 ====================================================================================================================================================== 0.00 ====================================================================================================================================================== 0.00 61,385.58Total Expenses 0.00 0.0061,385.58 ====================================================================================================================================================== -9,504.490.009,504.49 9,504.49Net Totals Page 30 of 35 Jackson Parks & Recreation Department Multi-Year Budget Comparison COVID 2021* 2022 2023 2024 2025 2026 Total Budget 542,174 556,016 552,515.00 617,461 690,976.00 733,471.00 Jan. Revenue (budget %) 27,761 (5%) 35,695 (6%) 37,877 (7%) 45,741 (8%) 54,764 (8%) 48,697 (7%) Expenditures (budget %) 38,890 (7%) 58,528 (11%) 36,590 (10%) 57,582 (9%) 52,629 (7%) 53,046 (7%) Feb. Revenue (budget %) 121,009 (22%) 123,856 (22%) 122,615 (22%) 146,228 (24%) 119,345 (18%) Expenditures (budget %) 74,429 (14%) 106,862 (19%) 104,146 (19%) 108,434 (18%) 113,030 (16%) March Revenue (budget %) 153,720 (28%) No 177,443 (32%) 201,812 (33%) 173,918 (26%) Expenditures (budget %) 134,479 (25%) Workhorse 158,594 (29%) 163,218 (26%) 181,656 (26%) April Revenue (budget %) 191,191 (35%) 207,633 (37%) 220,245 (40%) 256,579 (42%) 240,394 (35%) Expenditures (budget %) 176,620 (33%) 188,008 (34%) 203,925 (37%) 199,979 (32%) 239847.71 (34%) May Revenue (budget %) 233,212 (43%) 268,272 (48%) 274,941 (50%) 303,883 (49%) 288,487 (42%) Expenditures (budget %) 218,515 (40%) 234,516 (42%) 252,185 (46%) 240,643 (39%) 293,325 (42%) June Revenue (budget %) 281,244 (51%) 300,239 (53%) 307,961 (56%) 348,172 (56%) 335,057 (53%) Expenditures (budget %) 260,609 (48%) 273,274 (49%) 296,271 (54%) 288,891 (47%) 351,814 (58%) July Revenue (budget %) 321,168 (59%) 339,847 (62%) 356,469 (65%) 391,303 (63%) 366,600 (53%) Expenditures (budget %) 294,593 (54%) 322,841 (58%) 347,748 (63%) 343,448 (56%) 400,633 (58% August Revenue (budget %) 366,367 (67%) 380,959 (69%) 401,790 (73%) 433,910 (70%) 424,362 (61%) Expenditures (budget %) 345,502 (64%) 340,379 (61%) 383,879 (69%) 387,577 (63%) 444,807 (64%) Sept. Revenue (budget %) 398,207 (73%) No 432,466 (79%) 477,889 (77%) 472,681 (68%) Expenditures (budget %) 399,460 (74%) Worshorse 436,536 (79%) 431,560 (70%) 494,157 (72%) Oct. Revenue (budget %) No 475,704 (86%) 527,323 (95%) 527,501 (85%) 533,800 (77%) Expenditures (budget %) Workhorse 467,784 (84%) 486,242 (88%) 485,687 (79%) 554,061 (80%) Nov. Revenue (budget %) 531,258 (97%) No 580,067 (100%) 527,501 (85%) 566,276 (82%) Expenditures (budget %) 493,487 (91%) Workhorse 531,342 (96%) 485,687 (79%) 601,712 (87%) Dec. Revenue (budget %) 560,582 (103%) 608,831 (109%) 601,055 (109%) 615,006 (100%) 638,418 (92%) Expenditures (budget %) 531,480 (98%) 554,142 (100%) 578,728 (105%) 594,521 (96%) 667,317 (97%) Year End Village Audit Total: plus $18,927 plus 34,840 plus 22,327 plus 20,485 waiting on audit Village Only Moving Forward Page 31 of 35 JACKSON PARKS & RECREATION DEPARTMENT March 17, 2026, JPR Directors Report PROGRAM & EVENT HIGHLIGHTS & UPDATES • Administrative Update – Our Operations Manager, Jessica Loomans, has officially resigned after 14 years with the department. She has taken another position. The department thanks Jessica for all she has done for the department and wishes her good luck in her future endeavors. After her resignation, an evaluation of departmental needs was completed, we decided to fill the vacancy with a second Recreation Supervisor. Jacob Caltagerone will continue to serve the Village of Jackson but as the Adult Recreation Supervisor. Additionally, we have hired a Youth Recreation Supervisor. We are currently recruiting to fill a part-time, paid internship position to fill the role of Operations Manager to start in May. The position of Operations Manager has been re-classified as permanent part-time. We will look to fill that role with a long-term professional once the internship has concluded or later this year if we are unable to fill the internship role. • Monte Carlo – Jackson Parks and Recreation’s first event of the year and our largest fundraiser took place February 28, 2026. Over 100 tickets were sold for the first time since 2020. An additionally 60 tickets were given to our incredible sponsors. 129 tickets were collected at admission. For the first time, we allowed guests to come to listen to music free admission. This resulted in an additional 20 attendees. Approximately $8,000.00 was raised for the department. Thank you to our sponsors and attendees for supporting our department! • Programs – Currently we are running multiple programs. This includes Pickleball 60+ (41), two Pre-Ballet classes (5), Indoor Volleyball (18 teams), Fitness Drumming 60+ (11), Senior Card Club (64), Bingo for a Buck 60+ (13), Cardio Lite T (2), Cardio Lite T/Th (9), Cardio Extreme (5), Pump it Up(6), Learn to Skate (4), Basic 1 or Hockey 1 (3), Beginning Yoga (10), Classic Yoga (8), Zumba (7), Zumba T /Th (5), Pee Wee Tumbling (16), Intro to Cartooning S4 (4), Let’s Create S3 60+ (6), and Sit & Be Fit S6 (17). Looking ahead for the rest of March and all of April we have some programs to look out for. Our Youth Dance programs have taken off with 34 total registrations for the upcoming sessions starting this week. We have 10 people or 5 teams registered so far for our Pickleball tournament on Saturday, March 21 st at the Jackson Community Center. March will also see, Power Sculpt HIIT S6, Piano Lessons S5, Passport to Retirement S2, Cardio Extreme S4, Cardio Lite S4, and Badges, Bows, & Arrows. Little Shooters, a youth basketball skills program, starts on April 7th. April will see Fitness Drumming 60+ S3, Pre-Ballet S2, Pump it Up S4, Let’s Create 60+ S4, Story Starts Here-Writing Workshop, Volleyball Open Gyms, Piano Lessons, Beginning & Classic Yoga, Zumba, Sit and Be Fit, Pickleball Lessons, Power Sculpt HIIT and Canvas & Cola. The Spring/Summer Activity guide will come out beginning of April with exciting traditional and NEW programs for the community to try. Page 32 of 35 • 2026 Events – After a strong Monte Carlo, we are looking forward to more community events this year. The next event will be our Easter Egg Hunt on March 27. In addition to our event calendar, we are working on several events at the dog park later this year. PARK AND PROJECT UPDATES • Cedar Run Dog Park Project – After a mistake was made in the plans impacting the wetland boundary, we have decided to adjust the fence to exclude the wetlands completely from the dog park. Lowe Underground has submitted plans for wetland restoration. Additional tree work was required both because of the error and to clear dead trees. The project saw additional delays due to extreme cold temperatures last month. With the warmer temperatures we have seen recently, the project has resumed and all tree work and walking paths are expected to be completed by the end of March weather permitting. Fence, landscaping, and concrete work will follow. We are still on track for full completion in June. We continue fundraising for the project and will be announcing a naming rights sponsor later this evening. • Hasmer Lake - The Hasmer Lake Park project is scheduled to be the next major park development for the department and Village . We are currently evaluating funding sources for the projects, with hopes of completing grant writing and beginning park engineering in 2026. Our goal is to begin construction in 2027 provided funding can be secured. The project did have a setback recently with the announcement that the Knowles-Nelson Stewardship Grant does not have current plans for funding. • The Village Parks, Recreation & Open Space Plan – With the recent turnover in our department, the upcoming plan has been delayed. We will resume planning once our staff returns to full strength and onboarding for the new Youth Recreation Supervisor has been completed. Submitted by: Tyler Mentzel Page 33 of 35 Jackson Parks & Recreation N165 W20330Hickory Lane Jackson, WI 53037 (262) 677-9665 parkrec@villageofjacksonwi.gov MEMO DATE 3/17/2026 TO FROM REGARDING Park and Recreation Commission Tyler Mentzel Jackson Parks & Recreation Director tyler.mentzel@villageofjacksonwi.gov Phone Ext: (262) 677-9665 x113 Agenda Item #6 Cedar Run – Dog Park Project Naming Rights Sponsor In 2025, the Village Board awarded Lowe Underground, Inc. the bid for the Cedar Run Park – Dog Park Project. The project included tree removal, seeding, paths, fence installation, and concrete path/entry from the parking lot. Other Park essentials such as agility equipment, benches, dog waste receptacles, and future maintenance were not included in the project. Village staff evaluated and identified funding strategies for the park to raise money for park needs, future upgrades, and maintenance. Staff look forward to announcing the name of the sponsor at meeting. Page 34 of 35 Jackson Parks & Recreation N165 W20330Hickory Lane Jackson, WI 53037 (262) 677-9665 parkrec@villageofjacksonwi.gov MEMO DATE 3/17/2026 TO FROM REGARDING Park and Recreation Commission Tyler Mentzel Jackson Parks & Recreation Director tyler.mentzel@villageofjacksonwi.gov Phone Ext: (262) 677-9665 x113 Agenda Item #7 Youth Recreation Supervisor – Beth MacDonald After evaluating departmental needs and recruitment strategies to fill the open Operations Manager position, it was decided it would be best to go in a different direction and re-organize our department by hiring a full-time Youth Recreation Supervisor rather than an Operations Manager. We posted the position and conducted interviews with a panel including Traci Wells, Casey Latz, Debi Zeinert, Jacob Caltagerone, Jon Saftrom, and I. After careful consideration, I am excited to announce that Beth MacDonald has been chosen to fill the role of Youth Supervisor with the Jackson Parks and Recreation Department. Beth comes to us after serving the City of Port Washington as the Recreation Supervisor for the Recreation Department for five years. During her time there she oversaw youth sports programs, summer camp, theatre, and other recreational programming. Additionally, she organized several community events including the Easter Egg Hunt and Community Campout. We are so excited to have her join our team and I am thrilled to be introducing her to you this evening. Page 35 of 35