2026 Proposed Budget

Village of Fox CrossingVillage of Fox Crossing 2026 Proposed Budget2026 Proposed Budget BRIDGING THE FOX CITIES FOX CROSSING SUSTAINABILITY SUMMARY COMBINED TAX RATES by SCHOOL DISTRICT within the VILLAGE OF FOX CROSSING, WINNEBAGO COUNTY Tax Rate per $1,000 of Assessed Value (TID-IN) 3892 3430 0147 AVERAGE AVERAGE SCHOOL DISTRICT: NEENAH MENASHA APPLETON RATE RATE Budget Year 2023 2024 2023 2024 2023 2024 2023 2024 Local School 6.4229$ 5.7501$ 10.9214$ 10.2382$ 6.7814$ 6.0789$ 8.0419$ 7.3557$ FVTC 0.7654 0.7127 0.7654 0.7127 0.7654 0.7127 0.7654 0.7127 Winnebago County 4.1654 3.7127 4.1654 3.7127 4.1654 3.7127 4.1654 3.7127 State of Wisconsin - - - - - - - - Fox Crossing 4.1884 3.8572 4.1884 3.8572 4.1884 3.8572 4.1884 3.8572 GROSS TAX RATE 15.5420$ 14.0328$ 20.0405$ 18.5209$ 15.9006$ 14.3616$ 17.1610$ 15.6384$ State School Credit (1.4967) (1.4582) (1.4967) (1.4582) (1.4967) (1.4582) (1.4967) (1.4582) NET TAX RATE 14.0453$ 12.5746$ 18.5438$ 17.0627$ 14.4039$ 12.9034$ 15.6643$ 14.1803$ Lottery Credit 207.64$ 169.06$ 352.32$ 301.01$ 218.77$ 178.72$ 259.58$ 216.26$ First Dollar Credit 55.78$ 52.51$ 94.65$ 93.49$ 58.77$ 55.51$ 69.73$ 67.17$ Refuse Pick Up Charge 220.00$ 220.00$ 220.00$ 220.00$ 220.00$ 220.00$ 220.00$ 220.00$ 46.86% 4.46% 24.27% 0.00% 24.41% 2023 Gross Property Taxes By Jurisdiction as a Percent of Total (Averaged) Local School FVTC Winnebago County State of Wisconsin Fox Crossing Valuation Page 1 of 21 MUNICIPAL VALUATION (Equalized and Assessed) & MUNICIPAL LEVY AND TAX RATE 0 500,000,000 1,000,000,000 1,500,000,000 2,000,000,000 2,500,000,000 3,000,000,000 2021 2022 2023 2024 2025 2026 Assessed vs. Equalized Valuation Winnebago County ASSESSED VALUATION EQUALIZED VALUATION 47.04% 4.56% 23.74% 0.00% 24.67% 2024 Gross Property Taxes By Jurisdiction as a Percent of Total (Averaged) Local School FVTC Winnebago County State of Wisconsin Fox Crossing Valuation Page 2 of 21 % Change Budget Year 2020 2021 2022 2023 2024 2025 2026 2020/26 TID-in Winnebago County 1,820,357,800 1,951,559,000 2,029,944,500 2,284,883,200 2,563,988,500 2,729,886,000 2,899,010,700 59.25% % Change from Prior Year 10.67% 7.21% 4.02% 12.56% 12.22% 6.47% 6.20% Outagamie County 278,400 311,700 0 54,300 % Change from Prior Year 11.96% (100.00%) #DIV/0! Total Equalized Value (TID-in) 1,820,357,800 1,951,559,000 2,029,944,500 2,285,161,600 2,564,300,200 2,729,886,000 2,899,065,000 65.97% % Change from Prior Year 10.67% 7.21% 4.02% 12.57% 12.22% 6.46% 6.20% Tax Incremental Districts (total) Winnebago Cty TIDs 63,872,100 119,657,800 120,807,800 125,094,200 131,672,800 123,230,700 140,328,600 259.02% % Change from Prior Year 86.09% 87.34% 0.96% 3.55% 5.26% (6.41%) 13.87% TID-out Equalized Value - Winnebago 1,756,485,700 1,831,901,200 1,909,136,700 2,159,789,000 2,432,315,700 2,606,655,300 2,758,682,100 61.85% % Change from Prior Year 9.06% 4.29% 4.22% 13.13% 12.62% 7.17% 5.83% Equalized Value - Outagamie 278,400 311,700 0 54,300 % Change from Prior Year 11.96% (100.00%) #DIV/0! Total Equalized Value (TID-out) 1,756,485,700 1,831,901,200 1,909,136,700 2,160,067,400 2,432,627,400 2,606,655,300 2,758,736,400 61.85% % Change from Prior Year 9.06% 4.29% 4.22% 13.14% 12.62% 7.15% 5.83% EQUALIZED VALUATION Valuation Page 3 of 21 ASSESSED VALUATION % Change Budget Year 2020 2021 2022 2023 2024 2025 2026 2020/26 Winnebago County (TID-in) Residential (Real) 1,103,626,155 1,204,918,006 1,271,480,500 1,485,620,500 1,644,552,500 1,807,217,000 1,953,515,200 77.01% Commercial (Real) 446,169,600 518,820,200 534,718,700 592,262,400 621,279,900 809,329,100 811,921,600 81.98% Commercial (Personal) 17,909,800 30,335,100 26,964,300 26,048,700 25,698,900 0 0 (100.00%) Manufacturing (Real) 145,230,900 161,515,400 159,266,300 140,729,600 138,873,700 119,757,200 129,979,100 (10.50%) Manufacturing (Personal) 34,093,700 34,656,600 41,916,500 38,282,100 39,318,600 0 0 (100.00%) Agricultural 123,400 132,300 134,100 136,700 152,500 165,700 175,200 41.98% Undeveloped 172,000 164,500 242,400 231,500 231,600 261,600 262,400 52.56% Agricultural Forest/Forest Land 337,900 337,900 333,700 333,700 333,700 333,700 333,700 (1.24%) Other 1,679,600 1,663,900 1,880,300 2,161,400 2,402,700 2,194,700 2,130,900 26.87% Total Assessed Value 1,749,343,055 1,952,543,906 2,036,936,800 2,285,806,600 2,472,844,100 2,739,259,000 2,898,318,100 71.55% % Change from Prior Year 9.55% 11.62% 4.32% 12.22% 8.18% 10.77% 5.81% 2,407,826,600 13.76% w/ 2024 no PPT Tax Incremental Districts (all Winnebago Cty) TID #1 24,713,400 31,608,000 30,605,000 29,994,000 29,731,800 32,231,500 32,387,400 31.05% TID #2 7,261,400 16,819,800 23,352,500 23,655,500 23,697,500 30,070,400 31,315,500 331.26% TID #3 29,012,100 70,078,400 67,474,300 65,935,300 65,207,100 67,300,200 67,300,200 131.97% TID #4 371,400 371,400 371,400 371,400 371,400 371,400 TID #5 0 7,193,900 9,776,600 TID Assessed Value Increment 60,986,900 118,877,600 121,803,200 119,956,200 119,007,800 137,167,400 141,151,100 131.44% % Change from Prior Year 75.59% 94.92% 2.46% (1.52%) (0.79%) 15.26% 2.90% Winnebago County (TID-out) Total Assessed Value 1,688,356,155 1,833,666,306 1,915,133,600 2,165,850,400 2,353,836,300 2,602,091,600 2,757,167,000 63.30% 99.987148% 99.995272% 99.995723% 99.995963% County Percent of Total Valuation Outagamie County Residential (Real) 278,400 111,300 111,300 111,300 % Change from Prior Year (60.02%) 0.00% 0.00% 0.012852% 0.004728% 0.004277% 0.004037% County Percent of Total Valuation 100.000000% 100.000000% 100.000000% 100.000000% s/b 100% Valuation Page 4 of 21 ASSESSED VALUATION (continued) % Change Budget Year 2020 2021 2022 2023 2024 2025 2026 2020/26 Total Village (TID-in) Residential (Real) 1,103,626,155 1,204,918,006 1,271,480,500 1,485,898,900 1,644,663,800 1,807,328,300 1,953,626,500 77.02% Commercial (Real) 446,169,600 518,820,200 534,718,700 592,262,400 621,279,900 809,329,100 811,921,600 81.98% Commercial (Personal) 17,909,800 30,335,100 26,964,300 26,048,700 25,698,900 0 0 (100.00%) Manufacturing (Real) 145,230,900 161,515,400 159,266,300 140,729,600 138,873,700 119,757,200 129,979,100 (10.50%) Manufacturing (Personal) 34,093,700 34,656,600 41,916,500 38,282,100 39,318,600 0 0 (100.00%) Agricultural 123,400 132,300 134,100 136,700 152,500 165,700 175,200 41.98% Undeveloped 172,000 164,500 242,400 231,500 231,600 261,600 262,400 52.56% Agricultural Forest/Forest Land 337,900 337,900 333,700 333,700 333,700 333,700 333,700 (1.24%) Other 1,679,600 1,663,900 1,880,300 2,161,400 2,402,700 2,194,700 2,130,900 26.87% Total Assessed Value 1,749,343,055 1,952,543,906 2,036,936,800 2,286,085,000 2,472,955,400 2,739,370,300 2,898,429,400 65.69% % Change from Prior Year 9.55% 11.62% 4.32% 12.23% 8.17% 10.77% 5.81% 2,407,937,900 AGGREGATE RATIOS % Change Budget Year 2020 2021 2022 2023 2024 2025 2026 2020/26 Winnebago County Fair Market Ratio 96.801% 100.050% 100.343% 100.212% 96.297% 100.343% 100.102% 3.41% % Change from Prior Year (0.24%) 3.36% 0.29% (0.13%) (3.91%) 4.20% (0.24%) Outagamie County Fair Market Ratio 100.000% 35.707% 59.487% 204.972% % Change from Prior Year (64.29%) 66.60% 244.57% Valuation Page 5 of 21 MUNICIPAL LEVY & TAX RATES % Change Budget Year 2020 2021 2022 2023 2024 2025 2026 2020/26 Municipal Levy - Winnebago County General Fund Levy 6,996,551 7,329,535 7,599,664 7,850,061 8,053,185 8,076,800 8,271,136 18.22% Debt Service Levy 1,828,926 1,851,221 1,865,064 1,758,081 1,772,166 2,012,207 2,187,502 19.61% Total Municipal Levy 8,825,477 9,180,756 9,464,728 9,608,142 9,825,351 10,089,007 10,458,638 18.51% % Change from Prior Year 3.30% 4.03% 3.09% 1.52% 2.26% 2.68% 3.66% TID Local Levy 320,925 599,677 598,917 556,505 531,893 476,962 532,032 65.78% Municipal Levy (After TIF) 9,146,402 9,780,433 10,063,645 10,164,647 10,357,244 10,565,969 10,990,670 20.16% % Change from Prior Year 4.82% 6.93% 2.90% 1.00% 1.89% 2.02% 4.02% Municipal Assessed Tax Rate (TID in) - Winnebago County General Fund Rate 3.9995 3.7538 3.7309 3.4343 3.2566 2.9485 2.8538 (28.65%) Debt Service Rate 1.0455 0.9481 0.9156 0.7691 0.7167 0.7346 0.7547 (27.81%) TID Local Rate 0.1835 0.3071 0.2940 0.2435 0.2151 0.1741 0.1836 0.06% Total Municipal Tax Rate $5.228478 $5.009072 $4.940578 $4.446853 $4.188393 $3.857236 $3.792085 (27.47%) % Change from Prior Year (4.32%) (4.20%) (1.37%) (9.99%) (5.81%) (7.91%) (1.69%) Municipal Assessed Tax Rate (TID out) - Winnebago County General Fund Rate 4.1440 3.9972 3.9682 3.6245 3.4213 3.1040 2.9999 (27.61%) Debt Service Rate 1.0833 1.0096 0.9739 0.8117 0.7529 0.7733 0.7934 (26.76%) Total Municipal Tax Rate $5.227260 $5.006776 $4.942072 $4.436198 $4.174186 $3.877268 $3.793255 (27.43%) % Change from Prior Year (4.43%) (4.22%) (1.29%) (10.24%) (5.91%) (7.11%) (2.17%) Municipal Levy - Outagamie County General Fund Levy 1,009 381 345 334 Debt Service Levy 226 84 86 88 Total Municipal Levy 0 0 0 1,235 465 431 422 % Change from Prior Year (62.35%) (7.31%) (2.09%) Municipal Assessed Tax Rate (TID out) - Outagamie County General Fund Rate 3.6243 3.4232 3.0997 3.0009 Debt Service Rate 0.8118 0.7547 0.7727 0.7907 Total Municipal Tax Rate $0.000000 $0.000000 $0.000000 $4.436063 $4.177898 $3.872417 $3.791554 % Change from Prior Year (5.82%) (7.31%) (2.09%) Valuation Page 6 of 21 MUNICIPAL LEVY & TAX RATES (continued) % Change Budget Year 2020 2021 2022 2023 2024 2025 2026 2020/26 Total Municipal Levy Verification General Fund Levy 6,996,551 7,329,535 7,599,664 7,851,070 8,053,566 8,077,145 8,271,470 18.22% Debt Service Levy 1,828,926 1,851,221 1,865,064 1,758,307 1,772,250 2,012,293 2,187,590 19.61% Total Municipal Levy 8,825,477 9,180,756 9,464,728 9,609,377 9,825,816 10,089,438 10,459,060 18.51% TID Local Levy 320,925 599,677 598,917 556,505 531,893 476,962 532,032 65.78% Total Levy 9,146,402 9,780,433 10,063,645 10,165,882 10,357,709 10,566,400 10,991,092 20.17% FAIR MARKET ADJUSTED (EQUALIZED) TAX RATES Equalized Tax Rate (TID in) - Winnebago Cty General Fund Rate 3.8435 3.7557 3.7438 $3.435651 $3.140882 $2.958658 $2.853089 -0.257685236 Debt Service Rate 1.0047 0.9486 0.9188 $0.769440 $0.691175 $0.737103 $0.754568 (24.90%) Tax Rate prior to Local TID 4.8482 4.7043 4.6626 $4.205091 $3.832057 $3.695761 $3.607658 (25.59%) TID Local Rate 0.1763 0.3073 0.2950 $0.243559 $0.207447 $0.174719 $0.183522 4.10% Total Municipal Tax Rate $5.0245 $5.0116 $4.9576 $4.448651 $4.039505 $3.870480 $3.791180 (24.55%) % Change from Prior Year (5.29%) (0.26%) (1.08%) (10.27%) (9.20%) (4.18%) (2.05%) Equalized Tax Rate (TID out) - Winnebago Cty General Fund Rate 3.9833 4.0011 3.9807 3.6351 3.3113 3.0985 2.9983 (24.73%) Debt Service Rate 1.0412 1.0105 0.9769 0.8141 0.7287 0.7719 0.7930 (23.84%) Total Municipal Tax Rate $5.0245 $5.0116 $4.9576 $4.4492 $4.0400 $3.8705 $3.7912 (24.54%) % Change from Prior Year (5.29%) (0.26%) (1.08%) (10.25%) (9.20%) (4.20%) (2.05%) Equalized Tax Rate (TID out) - Outagamie Cty General Fund Rate 3.6243 1.2223 0.0000 6.1510 #DIV/0! Debt Service Rate 0.8118 0.2695 0.0000 1.6206 #DIV/0! Total Municipal Tax Rate $0.0000 $0.0000 $0.0000 $4.4361 $1.4918 $0.0000 $7.7716 #DIV/0! % Change from Prior Year (66.37%) (100.00%) #DIV/0! Valuation Page 7 of 21 % Change 2020 2021 2022 2023 2024 2025 2026 2020/26 Population 19,084 19,090 19,239 19,113 19,285 19,331 19,406 1.69% % Change from Prior Year 0.29% 0.03% 0.78% (0.65%) 0.90% 0.24% 0.39% Per Capita Equalized Value 95,386.60$ 102,229.39$ 105,511.95$ 119,560.59$ 132,968.64$ 141,218.04$ 149,387.98$ 56.61% % Change from Prior Year 10.35% 7.17% 3.21% 13.31% 11.21% 6.20% 5.79% Per Capita Assessed Value 91,665.43$ 102,280.98$ 105,875.40$ 119,608.90$ 128,232.07$ 141,708.67$ 149,355.23$ 62.94% % Change from Prior Year 9.24% 11.58% 3.51% 12.97% 7.21% 10.51% 5.40% Per Capita Municipal Levy 462.45$ 480.92$ 491.96$ 502.77$ 509.51$ 521.93$ 538.95$ 16.54% % Change from Prior Year 3.00% 3.99% 2.29% 2.20% 1.34% 2.44% 3.26% Per Capita Equalized Value, Assessed Value, and Municipal Levy $3.00 $3.50 $4.00 $4.50 $5.00 $5.50 2022 2023 2024 2025 2026 Fair Market (Equalized) and Assessed Tax Rates Equalized Tax Rate (TID in) - Winnebago Cty Municipal Assessed Tax Rate (TID in) - Winnebago County Valuation Page 8 of 21 % Change 2020 2021 2022 2023 2024 2025 2026 2020/26 $125,000 653.56 626.13 617.57 555.86 523.55 482.15 474.01 (27.47%) $150,000 784.27 751.36 741.09 667.03 628.26 578.59 568.81 (27.47%) $175,000 914.98 876.59 864.60 778.20 732.97 675.02 663.61 (27.47%) $200,000 1,045.70 1,001.81 988.12 889.37 837.68 771.45 758.42 (27.47%) $250,000 1,307.12 1,252.27 1,235.14 1,111.71 1,047.10 964.31 948.02 (27.47%) $1,000,000 5,228.48 5,009.07 4,940.58 4,446.85 4,188.39 3,857.24 3,792.09 (27.47%) % Change from Prior Year (4.32%) (4.20%) (1.37%) (9.99%) (5.81%) (7.91%) (1.69%) % Change 2020 2021 2022 2023 2024 2025 2026 2020/26 $125,000 628.06 626.45 619.70 556.08 504.94 483.81 473.90 (24.55%) $150,000 753.68 751.74 743.64 667.30 605.93 580.57 568.68 (24.55%) $175,000 879.29 877.03 867.58 778.51 706.91 677.33 663.46 (24.55%) $200,000 1,004.90 1,002.32 991.52 889.73 807.90 774.10 758.24 (24.55%) $250,000 1,256.13 1,252.90 1,239.40 1,112.16 1,009.88 967.62 947.79 (24.55%) $1,000,000 5,024.51 5,011.60 4,957.60 4,448.65 4,039.50 3,870.48 3,791.18 (24.55%) % Change from Prior Year (5.29%) (0.26%) (1.08%) (10.27%) (9.20%) (4.18%) (2.05%) % Change 2020 2021 2022 2023 2024 2025 2026 2020/26 assessed value $150,000 $163,800 $172,800 $201,900 $223,500 $245,600 $265,500 77.00% municipal tax $784.27 $820.49 $853.73 $897.82 $936.11 $947.34 $1,006.80 28.37% assessed value $200,000 $218,400 $230,500 $269,300 $298,100 $327,600 $354,100 77.05% municipal tax $1,045.70 $1,093.98 $1,138.80 $1,197.54 $1,248.56 $1,263.63 $1,342.78 28.41% assessed value $250,000 $272,900 $288,000 $336,500 $372,500 $409,300 $442,400 76.96% municipal tax $1,307.12 $1,366.98 $1,422.89 $1,496.37 $1,560.18 $1,578.77 $1,677.62 28.34% 1. Estimate In the chart 'Per Capita Equalized Valuation, Assessed Valuation, and Municipal Levy' the population is based on the census for 2020, interim updates from the Wisconsin Demographic Services Center, and an eight-year averaged rate of change for 2026 estimate. NOTES: Municipal Tax Based on Assessed Value being Constant (TID in) - Winnebago Cty Municipal Tax Based on Equalized Value being Constant (TID in) Municipal Tax Based on Assessed Value Increased at Average Residential Change in Assessment with Assessed Mill Rate (TID In) Valuation Page 9 of 21 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 MUNICIPAL LEVY - General Fund 7,598,227 7,846,554 8,047,835 8,077,145 5,961,413 8,073,000 8,271,470 2.41% OTHER TAXES 749,871 696,611 718,584 756,600 47,107 717,288 756,600 0.00% SPECIAL ASSESSMENTS 20,113 20,702 13,522 17,000 13,313 13,313 13,500 (20.59%) INTERGOVERNMENTAL REVENUES 1,852,188 1,937,727 2,460,991 2,674,625 805,459 2,742,533 2,803,176 4.81% LICENSES, PERMITS, AND FEES 771,566 483,913 476,777 544,870 216,611 480,868 561,895 3.12% FINES AND FORFEITURES 139,956 144,499 212,884 180,500 129,633 219,973 217,000 20.22% PUBLIC CHARGES FOR SERVICES 492,443 350,400 358,701 340,900 200,423 353,418 353,474 3.69% MISCELLANEOUS REVENUE 132,115 705,954 774,959 329,640 370,638 660,052 504,050 52.91% INTERGOVT CHARGES/TRANSFERS 879,539 1,294,317 902,995 2,170,981 1,064 1,132,836 1,996,285 (8.05%) Subtotal General Operating Revenue 12,636,018 13,480,677 13,967,249 15,092,261 7,745,661 14,393,281 15,477,450 2.55% MUNICIPAL LEVY - Debt Service Fund 1,865,064 1,758,307 1,772,250 2,012,293 2,012,293 2,012,293 2,187,590 8.71% DEBT SERVICE REVENUE 70,775 128,240 287,410 366,599 48,966 214,100 410,605 12.00% TOTAL REVENUES 14,571,857 15,367,224 16,026,909 17,471,153 9,806,920 16,619,674 18,075,645 3.46% REVENUE SUMMARY (General & Debt Funds) Page 10 of 21 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 MUNICIPAL LEVY - General Fund 52.14% 51.06% 50.21% 46.23% 60.79% 48.57% 45.76% (1.02%) OTHER TAXES 5.15% 4.53% 4.48% 4.33% 0.48% 4.32% 4.19% (3.34%) SPECIAL ASSESSMENTS 0.14% 0.13% 0.08% 0.10% 0.14% 0.08% 0.07% (23.24%) INTERGOVERNMENTAL REVENUES 12.71% 12.61% 15.36% 15.31% 8.21% 16.50% 15.51% 1.30% LICENSES, PERMITS, AND FEES 5.29% 3.15% 2.97% 3.12% 2.21% 2.89% 3.11% (0.32%) FINES AND FORFEITURES 0.96% 0.94% 1.33% 1.03% 1.32% 1.32% 1.20% 16.20% PUBLIC CHARGES FOR SERVICES 3.38% 2.28% 2.24% 1.95% 2.04% 2.13% 1.96% 0.22% MISCELLANEOUS REVENUE 0.91% 4.59% 4.84% 1.89% 3.78% 3.97% 2.79% 47.80% INTERGOVT CHARGES/TRANSFERS 6.04% 8.42% 5.63% 12.43% 0.01% 6.82% 11.04% (11.12%) Subtotal General Operating Revenue 86.72% 87.72% 87.15% 86.38% 78.98% 86.60% 85.63% (0.88%) MUNICIPAL LEVY - Debt Service Fund 12.80% 11.44% 11.06% 11.52% 20.52% 12.11% 12.10% 5.08% DEBT SERVICE REVENUE 0.49% 0.83% 1.79% 2.10% 0.50% 1.29% 2.27% 8.26% TOTAL REVENUES 100% 100% 100% 100% 100% 100% 100% REVENUE AS PERCENT OF TOTAL (General & Debt Funds) Page 11 of 21 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 ADMINISTRATION 253,543 278,362 268,976 321,556 114,294 278,217 325,245 1.15% ASSESSOR 59,997 70,428 63,493 66,500 6,911 60,911 66,500 0.00% VILLAGE CLERK 170,295 168,993 204,940 197,161 89,446 198,004 234,554 18.97% COMMUNITY DEVELOPMENT 412,113 360,539 440,743 443,548 170,332 398,591 537,648 21.22% FINANCE 498,787 465,571 544,416 684,372 367,636 664,085 627,489 (8.31%) FIRE PROTECTION 1,823,022 1,957,691 2,013,975 2,186,932 857,056 2,190,519 2,275,286 4.04% INFORMATION TECHNOLOGY 526,671 918,683 532,348 797,740 338,886 703,133 728,187 (8.72%) JUDICIAL 116,899 115,394 136,951 141,253 63,393 142,554 147,233 4.23% LEGISLATIVE 54,178 60,942 51,869 109,824 27,687 52,391 111,036 1.10% LAW ENFORCEMENT 3,835,010 4,388,776 4,904,708 5,000,033 2,214,411 5,006,567 5,105,235 2.10% PARKS & RECREATION 1,177,088 1,423,270 1,420,810 1,551,854 594,290 1,502,522 1,577,734 1.67% STREETS 2,743,742 3,097,463 2,880,518 3,149,166 1,369,407 2,921,180 3,117,836 (0.99%) MISCELLANEOUS ACCOUNTS 552,005 484,524 354,386 442,322 176,306 390,021 623,467 40.95% Subtotal General Operating Expend. 12,223,350 13,790,636 13,818,133 15,092,261 6,390,055 14,508,694 15,477,450 2.55% DEBT SERVICE 2,106,203 1,973,505 2,031,563 2,378,892 2,171,819 2,378,892 2,598,195 9.22% TOTAL EXPENDITURES 14,329,553 15,764,141 15,849,696 17,471,153 8,561,874 16,887,586 18,075,645 3.46% EXPENDITURES SUMMARY (General & Debt Funds) Page 12 of 21 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 ADMINISTRATION 1.77% 1.77% 1.70% 1.84% 1.33% 1.65% 1.80% (2.24%) ASSESSOR 0.42% 0.45% 0.40% 0.38% 0.08% 0.36% 0.37% (3.34%) VILLAGE CLERK 1.19% 1.07% 1.29% 1.13% 1.04% 1.17% 1.30% 14.99% COMMUNITY DEVELOPMENT 2.88% 2.29% 2.78% 2.54% 1.99% 2.36% 2.97% 17.16% FINANCE 3.48% 2.95% 3.43% 3.92% 4.29% 3.93% 3.47% (11.38%) FIRE PROTECTION 12.72% 12.42% 12.71% 12.52% 10.01% 12.97% 12.59% 0.56% INFORMATION TECHNOLOGY 3.68% 5.83% 3.36% 4.57% 3.96% 4.16% 4.03% (11.77%) JUDICIAL 0.82% 0.73% 0.86% 0.81% 0.74% 0.84% 0.81% 0.75% LEGISLATIVE 0.38% 0.39% 0.33% 0.63% 0.32% 0.31% 0.61% (2.28%) LAW ENFORCEMENT 26.76% 27.84% 30.95% 28.62% 25.86% 29.65% 28.24% (1.31%) PARKS & RECREATION 8.21% 9.03% 8.96% 8.88% 6.94% 8.90% 8.73% (1.73%) STREETS 19.15% 19.65% 18.17% 18.02% 15.99% 17.30% 17.25% (4.31%) MISCELLANEOUS ACCOUNTS 3.85% 3.07% 2.24% 2.53% 2.06% 2.31% 3.45% 36.24% Subtotal General Operating Expend. 85.30% 87.48% 87.18% 86.38% 74.63% 85.91% 85.63% (0.88%) DEBT SERVICE 14.70% 12.52% 12.82% 13.62% 25.37% 14.09% 14.37% 5.57% TOTAL EXPENDITURES 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% PROGRAM EXPENDITURES AS A PERCENT OF ALL (General & Debt Funds) Page 13 of 21 1.80% 0.37% 1.30% 2.97% 3.47% 12.59% 4.03% 0.81% 0.61% 28.24% 8.73% 17.25% 3.45% 14.37% 2026 Budget Program Expenditures as % of All ADMINISTRATION ASSESSOR VILLAGE CLERK COMMUNITY DEVELOPMENT FINANCE FIRE PROTECTION INFORMATION TECHNOLOGY JUDICIAL LEGISLATIVE LAW ENFORCEMENT PARKS & RECREATION STREETS MISCELLANEOUS ACCOUNTS DEBT SERVICE Page 14 of 21 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 ADMINISTRATION 0 0 0 0 0 0 0 0.00% ASSESSOR 4,870 5,030 4,118 5,000 2,182 4,333 5,000 0.00% VILLAGE CLERK 49,829 28,176 33,196 37,795 35,255 36,458 72,695 92.34% COMMUNITY DEVELOPMENT 550,738 261,482 266,120 360,820 121,528 265,444 450,025 24.72% FINANCE 79,966 640,217 706,584 373,878 299,408 608,024 482,350 29.01% FIRE PROTECTION 207,050 180,059 146,040 175,760 38,031 150,880 236,598 34.61% INFORMATION TECHNOLOGY 29,189 408,339 1,014 197,159 1,064 1,064 113,032 (42.67%) JUDICIAL 39,301 41,435 64,206 55,500 40,329 65,000 65,000 17.12% LEGISLATIVE 0 0 0 57,288 0 0 57,288 0.00% LAW ENFORCEMENT 118,523 270,301 305,919 419,708 156,635 304,453 358,280 (14.64%) PARKS & RECREATION 243,431 309,678 303,407 423,571 123,597 265,199 398,025 (6.03%) STREETS 1,727,291 1,805,138 1,922,238 2,324,724 539,770 2,153,493 2,282,888 (1.80%) MISCELLANEOUS ACCOUNTS 151,514 136,113 102,013 260,472 0 117,500 273,410 4.97% Subtotal General Fund Program Rev 3,201,702 4,085,968 3,854,855 4,691,675 1,357,798 3,971,849 4,794,591 2.19% DEBT SERVICE 70,775 128,240 287,410 366,599 48,966 214,100 410,605 12.00% TOTAL 3,272,477 4,214,208 4,142,265 5,058,274 1,406,764 4,185,949 5,205,196 2.90% PROGRAM REVENUE (General & Debt Funds) Page 15 of 21 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 ADMINISTRATION 49,339 47,015 54,817 72,029 7,669 62,821 73,440 1.96% ASSESSOR 10,728 11,046 12,101 13,776 317 12,775 13,887 0.80% VILLAGE CLERK 23,443 23,784 35,001 35,698 3,636 36,477 36,548 2.38% COMMUNITY DEVELOPMENT (26,976) 16,731 35,588 18,531 3,275 30,065 19,785 6.77% FINANCE 81,503 (29,498) (33,050) 69,551 4,578 12,659 32,772 (52.88%) FIRE PROTECTION 314,468 300,242 380,685 450,503 54,957 460,550 460,336 2.18% INFORMATION TECHNOLOGY 96,810 86,197 108,286 134,530 22,668 158,527 138,902 3.25% JUDICIAL 15,101 12,492 14,825 19,209 1,548 17,512 18,568 (3.33%) LEGISLATIVE 10,543 10,293 10,571 11,768 1,858 11,830 12,136 3.13% LAW ENFORCEMENT 723,228 695,610 937,233 1,025,993 138,077 1,061,737 1,071,863 4.47% PARKS & RECREATION 181,690 188,086 227,727 252,735 31,584 279,388 266,378 5.40% STREETS 197,801 218,274 195,297 184,675 55,669 173,344 188,531 2.09% MISCELLANEOUS ACCOUNTS 158,412 14,573 81,451 43,194 103,029 37,164 79,297 83.58% Subtotal General Undesignated Rev 1,836,089 1,594,845 2,060,533 2,332,191 428,863 2,354,849 2,412,444 3.44% DEBT SERVICE 0 0 0 0 0 0 0 0.00% TOTAL 1,836,089 1,594,845 2,060,533 2,332,191 428,863 2,354,849 2,412,444 3.44% UNDESIGNATED REVENUE TO BALANCE BY PROGRAM (General & Debt Funds) Page 16 of 21 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 ADMINISTRATION 204,204 231,347 214,159 249,527 106,625 215,396 251,805 0.91% ASSESSOR 44,399 54,352 47,275 47,724 4,412 43,802 47,613 (0.23%) VILLAGE CLERK 97,023 117,033 136,742 123,668 50,555 125,069 125,311 1.33% COMMUNITY DEVELOPMENT (111,649) 82,326 139,035 64,197 45,530 103,082 67,838 5.67% FINANCE 337,318 (145,148) (129,118) 240,943 63,650 43,402 112,367 (53.36%) FIRE PROTECTION 1,301,504 1,477,390 1,487,250 1,560,669 764,068 1,579,089 1,578,352 1.13% INFORMATION TECHNOLOGY 400,672 424,147 423,049 466,051 315,154 543,542 476,253 2.19% JUDICIAL 62,497 61,467 57,919 66,544 21,516 60,042 63,665 (4.33%) LEGISLATIVE 43,635 50,649 41,298 40,768 25,829 40,561 41,612 2.07% LAW ENFORCEMENT 2,993,259 3,422,865 3,661,556 3,554,332 1,919,699 3,640,377 3,675,093 3.40% PARKS & RECREATION 751,967 925,506 889,676 875,548 439,109 957,935 913,331 4.32% STREETS 818,650 1,074,051 762,982 639,767 773,968 594,343 646,417 1.04% MISCELLANEOUS ACCOUNTS 654,747 70,568 316,012 147,406 1,431,297 126,360 271,815 84.40% Subtotal General Operating Levy 7,598,227 7,846,554 8,047,835 8,077,145 5,961,413 8,073,000 8,271,470 2.41% DEBT SERVICE 1,865,064 1,758,307 1,772,250 2,012,293 2,012,293 2,012,293 2,187,590 8.71% TOTAL 9,463,291 9,604,861 9,820,085 10,089,438 7,973,706 10,085,293 10,459,060 3.66% LEVY TO BALANCE BY PROGRAM (General & Debt Funds) Page 17 of 21 ADMINISTRATION 247,826 $ 17.54 $ 249,527 $ 2.36% 15.94 $ 251,805 $ 2.29% 15.20 $ ASSESSOR 48,868 3.46 47,724 0.45% 3.05 47,613 0.43% 2.87 VILLAGE CLERK 141,552 10.02 123,668 1.17% 7.90 125,311 1.14% 7.57 COMMUNITY DEVELOPMENT 49,869 3.53 64,197 0.61% 4.10 67,838 0.62% 4.10 FINANCE 334,243 23.65 240,943 2.28% 15.39 112,367 1.02% 6.78 FIRE PROTECTION 1,427,353 101.01 1,560,669 14.77% 99.70 1,578,352 14.36% 95.30 INFORMATION TECHNOLOGY 442,833 31.34 466,051 4.41% 29.77 476,253 4.33% 28.75 JUDICIAL 67,319 4.76 66,544 0.63% 4.25 63,665 0.58% 3.84 LEGISLATIVE 41,980 2.97 40,768 0.39% 2.60 41,612 0.38% 2.51 LAW ENFORCEMENT 3,547,129 251.01 3,554,332 33.64% 227.06 3,675,093 33.44% 221.89 PARKS & RECREATION 878,890 62.20 875,548 8.29% 55.93 913,331 8.31% 55.14 STREETS 669,256 47.36 639,767 6.05% 40.87 646,417 5.88% 39.03 MISCELLANEOUS ACCOUNTS 156,447 11.07 147,406 1.40% 9.42 271,815 2.47% 16.41 TID (Estimated Village Portion) 531,893 37.64 476,962 4.51% 30.47 532,032 4.84% 32.12 DEBT SERVICE 1,772,250 125.41 2,012,293 19.04% 128.55 2,187,590 19.90% 132.08 TOTAL 10,357,709 $732.97 10,566,400 100.00% $675.02 10,991,092 100.00% $663.61 Village Tax on a $175,000 Property (TID in) DEPARTMENT 2024 BUDGET 2025 BUDGET 2026 BUDGET Page 18 of 21 0 $15.20 2.87 7.57 4.10 6.78 95.30 28.75 3.84 2.51 221.89 55.14 39.03 16.41 32.12 132.08 Village Tax on a $175,000 Property (TID in) ADMINISTRATION ASSESSOR VILLAGE CLERK COMMUNITY DEVELOPMENT FINANCE FIRE PROTECTION INFORMATION TECHNOLOGY JUDICIAL LEGISLATIVE LAW ENFORCEMENT PARKS & RECREATION STREETS MISCELLANEOUS ACCOUNTS TID (Estimated Village Portion) DEBT SERVICE Page 19 of 21 2022 2023 2024 2025 2025 YTD 2025 2026 % Change $ Change FUND ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 2025/26 General Fund (101) 12,636,018 13,480,677 13,967,249 15,092,261 7,745,661 14,393,281 15,477,450 2.55% 385,189 SRF: Garbage/Recycling (201) 143,352 1,481,090 1,569,289 1,541,354 1,482,338 1,552,896 1,771,095 14.91% 229,741 SRF: Per Capita Grant (204) 21,413 17,260 19,043 19,200 22,486 22,486 19,200 0.00% - SRF: Donations (205) 98,052 322,351 219,487 130,881 114,590 243,760 139,100 6.28% 8,219 SRF: TIF #1 (211) 516,279 527,751 422,648 419,769 425,993 430,769 457,550 9.00% 37,781 SRF: TIF #2 (212) 170,902 436,424 367,227 145,549 153,769 161,728 229,597 57.75% 84,048 SRF: TIF #3 (213) 1,207,994 1,137,901 1,206,319 1,035,860 1,050,321 1,101,273 915,541 (11.62%) (120,319) SRF: TIF #4 (214) 6,601 6,083 8,005 4,041 4,423 4,870 5,251 29.94% 1,210 SRF: TIF #5 (215) - 69 1,838 100,594 102,846 104,104 112,012 11.35% 11,418 Debt Service Fund (301) 1,935,839 1,886,547 2,059,660 2,378,892 2,061,259 2,226,393 2,598,195 9.22% 219,303 Debt Service Fund-TIF #1 (311) 40,034 33,382 37,450 41,475 41,919 41,980 40,425 (2.53%) (1,050) Debt Service Fund-TIF #2 (312) 248,150 17,827 91,989 245,675 246,827 247,192 244,150 (0.62%) (1,525) Debt Service Fund-TIF #3 (313) 18,300 5,644 17,622 18,300 18,306 18,440 200,525 995.77% 182,225 Debt Service Fund-TIF #5 (315) - - 43,864 68,500 100.00% 68,500 Capital Projects Fund (401) 94,625 2,562,208 3,025,640 4,927,000 124,784 2,558,371 4,079,600 (17.20%) (847,400) Equipment Replacement Fund (402) 8,855 1,687,460 1,584,629 1,936,239 163,485 1,450,392 1,424,313 (26.44%) (511,926) CPF: Grants (410) - - - - - - - 0.00% - CPF: TIF #1 (411) 9 - - - - - - 0.00% - CPF: TIF #2 (412) 1,122 - - - - - - 0.00% - CPF: TIF #3 (413) 38 - - - - - - 0.00% - CPF: TIF #5 (415) 1,712,000 2,445 1,592,999 60,000 (96.50%) (1,652,000) Water Utility (611) 1,639,382 6,889,400 10,671,998 10,669,831 2,290,766 6,595,645 8,339,241 (21.84%) (2,330,590) Sewer Utility (612) 1,544,374 5,925,925 5,893,554 10,201,489 1,951,788 5,984,711 5,037,305 (50.62%) (5,164,184) Stormwater Utility (613) 801,392 3,187,121 4,654,884 5,931,647 1,099,962 3,882,138 5,320,101 (10.31%) (611,546) GRAND TOTAL BUDGET 21,132,731 39,605,120 45,818,530 56,552,057 19,103,968 42,657,292 46,539,151 (17.71%) (10,012,906) VILLAGE OF FOX CROSSING REVENUE SUMMARY ALL FUNDS REVENUES Page 20 of 21 2022 2023 2024 2025 2025 YTD 2025 2026 % Change $ Change FUND ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 2025/26 General Fund (101) 12,224,723 13,742,283 13,819,971 15,092,261 6,390,055 14,508,694 15,477,450 2.55% 385,189 SRF: Garbage/Recycling (201) 863,372 1,261,485 1,615,159 1,541,354 591,413 1,451,173 1,771,095 14.91% 229,741 SRF: Per Capita Grant (204) - 17,260 19,043 19,200 - 22,486 19,200 0.00% - SRF: Donations (205) 12,462 154,407 12,627 107,166 24,198 165,618 154,744 44.40% 47,578 SRF: TIF #1 (211) 523,581 525,707 424,660 397,552 150 397,549 422,375 6.24% 24,823 SRF: TIF #2 (212) 188,143 181,222 182,961 135,411 841 136,098 148,223 9.46% 12,812 SRF: TIF #3 (213) 815,779 722,506 734,028 593,666 7,757 585,825 633,685 6.74% 40,019 SRF: TIF #4 (214) 150 379 398 610 150 606 610 0.00% - SRF: TIF #5 (215) - 7,514 9,033 91,332 519 91,697 128,104 40.26% 36,772 Debt Service Fund (301) 2,106,203 1,973,505 2,031,563 2,378,892 2,171,819 2,378,892 2,598,195 9.22% 219,303 Debt Service Fund-TIF #1 (311) 43,045 43,425 37,450 41,475 38,500 41,475 40,425 (2.53%) (1,050) Debt Service Fund-TIF #2 (312) 269,450 286,100 251,200 245,675 231,950 231,950 244,150 (0.62%) (1,525) Debt Service Fund-TIF #3 (313) 9,150 18,300 18,300 18,300 9,150 9,150 200,525 995.77% 182,225 Debt Service Fund-TIF #5 (315) - - - 68,500 100.00% 68,500 Capital Projects Fund (401) 1,173,863 2,019,983 4,610,366 4,927,000 643,813 4,107,044 4,079,600 (17.20%) (847,400) Equipment Replacement Fund (402) 190,952 1,175,036 927,172 1,936,239 848,411 1,105,433 953,873 (50.74%) (982,366) CPF: Grants (410) - - - - - - - 0.00% - CPF: TIF #1 (411) 278 - - - - - - 0.00% - CPF: TIF #2 (412) - - - - - - - 0.00% - CPF: TIF #3 (413) - - - - - - - 0.00% - CPF: TIF #5 (415) 1,712,000 1,205,896 1,492,999 60,000 (96.50%) (1,652,000) Water Utility (611) 2,120,403 6,298,532 6,405,945 10,669,831 3,446,439 10,474,488 8,339,241 (21.84%) (2,330,590) Sewer Utility (612) 1,573,517 4,666,121 4,405,600 10,201,489 3,423,329 9,908,153 5,036,857 (50.63%) (5,164,632) Stormwater Utility (613) 451,901 1,523,512 1,857,294 5,931,647 866,959 5,039,825 5,301,984 (10.62%) (629,663) GRAND TOTAL BUDGET 22,566,972 34,617,277 37,362,769 56,041,100 19,901,349 52,149,155 45,678,836 (18.49%) (10,362,264) Please note that all cash flow is budgeted as a revenue and expense, even if it is not. For Budget Adoption and Budget Publication purposes, it is not listed, if it is not an actual revenue or expense. Examples would include the use of fund balance or the payment of debt principal for the utility funds. EXPENDITURES ALL FUNDS VILLAGE OF FOX CROSSING EXPENDITURE SUMMARY Page 21 of 21 GENERALFUND (GF) ADMINISTRATION Statement of Purpose: Program Description(s): 2025 Program Accomplishments: 1 2 3 2026 Program Goals & Objectives: 1 2 3 4 Continue to implement the employee compensation plan for all non-represented employees, as well as, the employee performance evaluation system. Implement and administer the 2026 budget by staying within strict levy limit requirements as directed by the latest biennial State budget. Evaluate and update, with the Board, the Stormwater Management Plan regarding the implementation of particulate (TSS) reduction and flood control measures. Provide semi-annual training for supervisory employees on subjects that enhance managerial abilities. In 2025, the Village was able to maintain its' level of service without the need for exceeding the State mandated levy limit placed on the budgets of municipal governments. The Village continued to work toward meeting the Wisconsin Department of Natural Resources NR 151 requirements for reaching Total Suspended Solids (TSS) reductions. Employee in-house training continues to be a priority, however; staffing levels continue to create challenges in both providing the training and staff availability for the training. The purpose of Administration is to coordinate the functions of all departments consistent with the policies established by the Village Board and laws of the State and Federal governments. This program includes provision of legal counsel to the various Village Boards, Commissions and Committees. Administration is responsible for the daily operations of municipal government through the Village Manager in conjunction with support staff and legal counsel. This includes, but is not limited to: research, coordination and resolution of matters that originate from the Board of Trustees, employees, residents, other jurisdictions, municipalities, attorneys and others. Administration also facilitates communications between citizens and municipal government. This department monitors local, County, State and Federal legislation and administrative codes for potential impact on the municipality. The Village Manager represents the municipality in matters involving legislative and intergovernmental affairs, coordinates preparation of and administers the annual budget, administers personnel policies and collective bargaining agreements, coordinates legal defense against all suits, reviews ordinances, resolutions and recommends amendments to same. Admin Page 1 of 59 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5100-480.03-01 NEWSLETTER ADS 0 0 0 0 0 0 0 0.00% 101-5100-491.02-05 TRANS FROM NEWSLETTER ADS 0 0 0 0 0 0 0 0.00% TRANSFER ASSIGNED BALANCE - ADMIN 0 0 0 0 0 0 0 0.00% Subtotal (Program Revenues) 0 0 0 0 0 0 0 0.00% Undesignated Rev. to Balance 49,339 47,015 54,817 72,029 7,669 62,821 73,440 1.96% LEVY to Balance 204,204 231,347 214,159 249,527 106,625 215,396 251,805 0.91% TOTAL REVENUE: 253,543 278,362 268,976 321,556 114,294 278,217 325,245 1.15% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 LEGAL COUNSEL - General 37,388 41,909 30,993 55,000 11,944 35,000 55,000 0.00% LEGAL COUNSEL - Labor 1,386 5,355 3,071 15,000 767 1,500 15,000 0.00% LEGAL-GENERAL 38,774 47,264 34,063 70,000 12,711 36,500 70,000 0.00% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 SALARIED 122,024 130,002 136,854 143,584 63,279 143,529 143,528 (0.04%) HOURLY/NON-REPRESENTED 9,506 10,587 11,777 12,433 5,623 12,437 12,436 0.02% HOURLY OT/NON-REPR 75 52 371 0 47 47 0 0.00% HOURLY/NON-REPR./P.T. 0 0 0 1,800 0 0 0 (100.00%) FICA 9,694 10,428 11,008 11,666 5,106 11,529 11,654 (0.10%) WI RETIREMENT 8,555 9,584 10,285 10,843 4,792 10,843 11,229 3.56% MEDICAL INSURANCE 20,078 22,802 27,088 29,202 13,031 29,232 29,921 2.46% DENTAL INSURANCE 1,100 1,217 1,356 1,357 606 1,363 1,357 0.00% GROUP LIFE/DISAB INS 939 995 1,021 1,022 430 1,043 1,053 3.03% UNEMPLOYMENT COMP 0 0 0 0 0 0 0 0.00% PROF SERVICE/CONTRACTED 0 0 286 0 0 0 0 0.00% EMPLOYEE ASSISTANCE PROG 4,100 4,220 4,456 4,590 4,485 4,485 4,700 2.40% EQUIP RENTAL/CONTRACTED 2,676 2,317 2,673 0 0 0 0 0.00% REPAIR/MAINT SERV/OTHER 1,179 1,338 2,265 2,220 497 2,220 2,220 0.00% 101-5100-523.02-15 ACCOUNT NUMBER 101-5100-530.02-10 101-5100-530.02-40 101-5100-530.01-21 101-5100-530.01-31 101-5100-530.02-17 101-5100-530.01-22 NUMBER ACCOUNT 101-5100-522.02-15 NUMBER ACCOUNT 101-5100-530.01-10 101-5100-530.01-51 101-5100-600.02-12 101-5100-600.01-97 101-5100-530.01-32 101-5100-530.01-53 101-5100-530.01-52 101-5100-530.01-20 Admin Page 2 of 59 EXPENDITURES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 OFFICE EQ/SUPPLIES & EXP 1,053 145 671 540 39 500 540 0.00% SUBSCRIPTIONS & DUES 1,321 1,625 1,540 2,149 865 2,149 2,149 0.00% MILEAGE/MEALS/LODGING 45 324 431 2,210 319 750 2,210 0.00% TRAINING 245 310 265 1,990 1,424 500 1,990 0.00% POSTAGE 2 9 21 35 0 25 35 0.00% EMPLOYEE RECOGNITION 2,002 1,857 2,500 2,800 314 2,500 2,800 0.00% 101-5100-530.03-97 RISK MANAGEMENT 2,731 1,827 3,113 6,900 726 4,000 6,900 0.00% NEWSLETTER/Printing 5,864 7,839 6,600 6,800 0 6,500 6,800 0.00% PERSONNEL RECRUITMENT 13,000 1,040 2,271 1,350 0 0 1,350 0.00% TRANSFER TO REPLACEMENT FUND-402 8,580 22,580 8,065 8,065 0 8,065 12,373 53.42% ADMINISTRATION 214,769 231,098 234,913 251,556 101,583 241,717 255,245 1.47% TOTAL EXPENDITURES 253,543 278,362 268,976 321,556 114,294 278,217 325,245 1.15% 1 2 3 4 5 6 7 101-5100-600.03-98 Personnel Recruitment - $1,050 base for recruiting materials. $300 employee referral program. 101-5100-530.03-43 Employee Recognition/Awards - This account is for employee recognition. 101-5100-530.02-40 Repair & Maintenance includes estimated costs for the color copier, copier maintenance contract ends 12/31/25. 101-5100-530.03-30 and 101-5100-530.03-35 Miles, Meals, Lodging & Training - This includes the International City/County Management Association Annual Conference, which is out of state. 101-5100-530.01-10 In the interest of accurately reporting costs to given services, the Village Manager and Human Resource Coordinator/Asst to the Village Manager salary splits between General Fund, Utility and Storm Utility are 55%, 30%, 15% and 85%, 10%, 5%, respectively. 101-5100-530.01-20 Hourly/Non-Represented: Deputy Clerk/Confidential Administrative Assistant wage split is 57% Clerk, 28% Admin, 10% Utility, 5% Storm Utility. NOTES: 101-5100-530.03-97 Risk Management - Group Safety & Wellness Management Program Costs. 101-5100-600.03-13 101-5100-600.03-98 101-5100-530.03-41 101-5100-530.03-35 101-5100-530.03-10 101-5100-530.03-20 101-5100-530.03-30 ACCOUNT NUMBER 101-5100-530.09-42 101-5100-530.03-43 Admin Page 3 of 59 ASSESSOR Statement of Purpose: Program Description(s): Field Functions(Discovery & Listing) Office Functions(Valuation) Office functions include: sales analysis and dispersion studies to determine market trends; cost studies as evidenced by current construction activities; notification to property owners of assessment changes; determination of property tax exemptions; assistance in Board of Review appearances; maintenance of approximately 7,000 properties and 314 mobile home parking lots; provide a service of information to all Village residents, including real estate broker and appraiser inquiries. Creation of the assessment roll and Uniform Standard of Professional Appraisal Practice Report. The Assessor's office also defends assessed values for the Village during assessment appeals that proceed beyond the Board of Review hearings. Due to Wisconsin Act 12, effective with valuations for January 1, 2024, personal property assessments and taxes have been repealed. The Village of Fox Crossing Assessor’s Office is responsible for the valuation, using the assessment process, of all real property located within the Village of Fox Crossing for property tax purposes. The established local assessed value is used by the Village of Fox Crossing, the local school districts, Winnebago County, Fox Valley Technical College, and The State of Wisconsin to calculate and levy property taxes. The assessed value is also used for calculating various shared revenues, aides, financing limits, and financial pro formas for bonding. The assessment process consists of the three basic procedures of discovery, listing and valuation. Often the assessment process is thought of only in terms of valuation, but an assessment cannot even begin until it is known that certain assessable property exists (discovery) and that property data is collected and recorded (listing). Therefore, discovery and listing forms the foundation upon which all assessed values must rest. In general, property owners are not required by law to report their holdings to the Assessor; the responsibility of discovering assessable real estate property rests entirely with the Assessor. It is the Assessor’s responsibility to ensure fair and equitable assessments throughout the Village, preparation and delivery of forms required by the Department of Revenue, preparation of annual assessment roll, and preparation of statistical analysis necessary to support and adjust changing market conditions. The Assessor's Office provides an ad valorem tax base for which the Village levies the budget against (less revenue from other sources). The Assessor's Office also generates additional revenue through exempt computer assessments and the mobile home parking permit fees. Department activities consist of both field and office functions. Field functions consist of viewing and documenting all of the construction occurring during the year in the residential, commercial, and agricultural classes. This includes analysis of structural and any location value-determining factors, onsite annual review and valuation of all mobile home parking permits and personal property accounts. Assessor Page 4 of 59 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5100-461.03-00 REAL ESTATE INQUIRY FEES 4,870 5,030 4,118 5,000 2,182 4,333 5,000 0.00% 101-5100-491.04-01 TRANSFER FROM CAPITAL PROJECTS 0 0 0 0 0 0 0 0.00% 101-5200-492.09-00 TRANS FR ASSIGNED BALANCE 0 0 0 0 0 0 0 0.00% Subtotal (Program Revenues) 4,870 5,030 4,118 5,000 2,182 4,333 5,000 0.00% Undesignated Rev. to Balance 10,728 11,046 12,101 13,776 317 12,775 13,887 0.80% LEVY to Balance 44,399 54,352 47,275 47,724 4,412 43,802 47,613 (0.23%) TOTAL REVENUE: 59,997 70,428 63,493 66,500 6,911 60,911 66,500 0.00% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5100-580.01-10 SALARIED 0 0 0 0 0 0 0 0.00% 101-5100-580.01-21 HOURLY OT/NON-REPR 0 0 0 0 0 0 0 0.00% 101-5100-580.01-22 HOURLY/NON-REPR./P.T. 0 0 0 0 0 0 0 0.00% 101-5100-580.01-24 HOURLY/GENERAL UNION 0 0 0 0 0 0 0 0.00% 101-5100-580.01-25 HRLY. OVERTIME/GEN UNION 0 0 0 0 0 0 0 0.00% 101-5100-580.01-31 FICA 0 0 0 0 0 0 0 0.00% 101-5100-580.01-32 WI RETIREMENT 0 0 0 0 0 0 0 0.00% 101-5100-580.01-51 MEDICAL INSURANCE 0 0 0 0 0 0 0 0.00% 101-5100-580.01-52 DENTAL INSURANCE 0 0 0 0 0 0 0 0.00% 101-5100-580.01-53 GROUP LIFE/DISAB INS 0 0 0 0 0 0 0 0.00% 101-5100-580.02-10 PROF SERVICE/CONTRACTED 59,997 70,428 63,493 66,500 6,911 60,911 66,500 0.00% 101-5100-580.03-10 OFFICE SUPPLIES 0 0 0 0 0 0 0 0.00% 101-5100-580.03-20 SUBSCRIPTIONS & DUES 0 0 0 0 0 0 0 0.00% 101-5100-580.03-30 MILEAGE/MEALS/LODGING 0 0 0 0 0 0 0 0.00% 101-5100-580.03-35 TRAINING 0 0 0 0 0 0 0 0.00% ASSESSOR 59,997 70,428 63,493 66,500 6,911 60,911 66,500 0.00% 1 101 5100-580.02-10: Professional Service/Contracted Municipal fee for assessment of manufacturing property is estimated to be $12,500, and contracted assessor services with Accurate Appraisal, LLC for $54,000 (year 3 of 6 year full value contract). ACCOUNT ACCOUNT NOTES: NUMBER NUMBER Assessor Page 5 of 59 VILLAGE CLERK Statement of Purpose: Program Description(s): 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 The Clerk’s office is responsible for attending, notifying public, recording, transcribing, distributing, and preserving actions of all Village meetings. The Clerk is responsible for maintaining the Village calendar and official Village records. The Village Clerk conducts elections, maintains voter records, tests voting equipment, reports on absentee ballots, and is responsible for the recruitment, training, and coordination of election officials. The Clerk's office handles all public hearings and is secretary to the Board of Review. The Clerk ensures accurate and timely election results are transmitted to the County Clerk and Wisconsin Elections Commission. Permitting and licensing are the Village Clerk's responsibility, and ensuring that all applicants are in compliance through background checks and passing all fire, building and police codes for public safety. The Clerk accepts all requests for public records and claims against the Village. The Clerk's office publishes all legal and display ads. The Clerk maintains the Municipal Code of Ordinances for the Village and custody of the Village seal. Serves as Clerk for the Village Board at their meetings, assembles and distributes all Village meeting materials to Board Members, staff, media, etc. Serves as Secretary to the Board of Review; work with off-site assessors and keep informed on Open Book/Board of Review matters of concern to the Village Create and post agendas and notices for the Village Board, and other various Village meetings, commissions and committees; post meetings on website/calendar Attend, record, transcribe, distribute and preserve actions of all Village Board and other meetings, including minutes and other official documents Publish and post all ordinances; work with General Code to provide updates to the Village's Municipal Code Record annexations, roadway vacations, name changes, variances, rezoning, conditional use permits, Deeds, Easements, and other legal documents with the Register of Deeds Prepare legal and display ads for all departments and submit for publication in the official newspaper Hold public hearings, publish notices and mail certified letters to affected property owners Prepare the clerk and election budgets Serve as custodian of Village records Issue licenses for liquor, malt, beer gardens, bar operators/temporary operators, cigarettes/tobacco/vape, mobile home parks, mechanical amusements, mobile food vendors, special events, transient merchants, secondhand dealers and others Issue Bar Operator (bartender) licenses, create all photo identifications for operators, election officials, Village employees, transient merchants, etc. Conduct Village elections and report election results to Winnebago County & Wisconsin Elections Commission; participate in the Board of Canvass to canvass all election results Recruit, train, and schedule election inspectors and ensure chief election officials are certified to work at polls Maintain the website for Village Clerk, Village Board, Commissions/Committees, Board of Review, Assessor, Fee & Bond Schedules, and other government sites Retain the Village's official seal Administer all Oaths of Office Serve as liaison between Fox Crossing (with the Finance Department) and the City of Appleton's sealers for the Weights and Measures program; share information and work in cooperation with the City on relaying any complaints received Report all tax-exempt properties to the State of Wisconsin Stay current with state statutes, legislation, and upcoming events Fill public records requests and assist other departments with their requests for documentation and other electronic media Handles all paperwork for temporary tent permits and firework display permits for Fire Department Clerk-Elect Page 6 of 59 2025 Program Accomplishments: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Clerk maintained certification to administer elections by utilizing training opportunities by the WI Elections Commission & Wisconsin Municipal Clerk's Association; ensured training requirements were met for chief inspectors' certification, and regular inspectors to work elections and comply with state statutes Clerk & Deputy Clerk maintained Certification as Wisconsin Certified Municipal Clerks (WCMC), completed other continuing education, planned, led & attended District meetings, attended WMCA Clerk's Conference, completed multiple webinars, attended first Wisconsin Elections Commission conference, & UW-Green Bay Master Academy Clerk & Deputy Clerk maintained Certification as a Certified Municipal Clerk (CMC) through the International Institute of Municipal Clerks (IIMC). Kept Village website up-to-date including Clerk's Department, Village Board, Board of Review, Assessor, Elections and Voting, Licensing, Boards/Commissions Maintained original, signed legal documents; scanned for permanent retention Assembled electronic Board meeting packets, signed minutes, and correspondence for permanent retention which are accessible to all employees, residents, & media Continued imaging Clerk's office files including legal agreements, public records, and other important documents for permanent retention in Laserfiche Served as secretary at the Board of Review (BOR); coordinated appointments for objectors; ensured Board members were certified to conduct BOR, completed Board of Review training Implemented more efficient procedures at Central Count with institution of Badger Books at their site, to more speedily process ballots, and more accurately keep a count on ballots processed for each polling location Navigated a higher than expected turnout election in February and April. Stayed in contact with media, political parties, residents, etc. answering questions on election processes, security, safetey, etc. Recruited many new election inspectors and trained new Chief Inspectors while navigating through the 2025 Elections Worked with dozens of residents throughout the Board of Review process, answering questions, forwarding questions to Accurate, scheduling appointments, preparing Board documentation and training, etc. Maintained Central Count to process absentee ballots at an off-site location for more efficiency; coordinated with the Village Fire Department to utilize the Fire Training Room for processing the ballots Coordinated Election Day, day prior set up, and day after take down of Badger Books with church staff, assisted election workers with polling place setup plans; worked with Street Department for equipment delivery & pick up , setting up polls, needed signage, etc. Maintained early In-person Absentee Voting at the Municipal Complex and handled the Dropbox legality issues. Continue to work with General Code forwarding all newly adopted ordinances to codify and continually researching other municipalities codes to improve the Village municipal code Processed postcards mailed out by the WI Elections Commission to voters who have not voted in 4 years, voters that may have moved (ERIC voters); amended voter records in WisVote and purged voter registration cards Processed all bar operator license applications, receipt in finance department, take pictures, keep record of all applications, prepare and mail badges to applicants, prepare Resolutions for Village Board meetings Worked with IT to update the photo identification badge program for the creation of all badges (election workers, bar operator licenses, Village employees, etc.) Maintained updated tracking system for poll workers (including contact information, elections worked, party affiliation, general notes, etc.) Worked with other Department Heads rewriting and updating Ordinances, fee schedule, etc. Worked with Department Heads and Staff on maintaining a successful "Summer Hours" change for the Village. Continued utilizing the newly created candidate campaign packet distributed upon filing of candidacy papers (rules on campaigning, ordinances, State Statutes, Clerk is an active member and a chair to a number of committees along with being on the Board of Directors for the Wisconsin Municipal Clerk's Association Clerk-Elect Page 7 of 59 2025 Program Accomplishments (cont.): 24 25 26 27 28 29 30 31 2026 Program Goals & Objectives: 1 2 3 4 5 6 7 8 9 10 11 12 Write detailed script for Board of Review Chairmain to reduce resident questions during BOR hearings and keep meeting moving along efficiently. 13 Create quick reference pollworker guides to use at polling places to answer common questions, give troubleshooting advice, etc. 14 Create online training option for pollworkers who are unable to attend in-person pollworker training. 15 Rewrite Massage/Reflexology Ordinance with Police Department. 16 Create Farmer's Market permit and coordinating ordinance to follow other local municipalities. Filed Scholarship Application to receive scholarship for 2025 Clerk's Conference. Received scholarship to pay for Clerk's conference and hotel fees for the second year in a row! Stayed current on all election legislation including new voter ID requirements, observer rules, dropboxes, absentee ballot certificate envelopes, election officials, election funds, political party nominations, etc. Processed all tax exempt properties, contacted property owners, receipted payments, submitted report to WI DOR. Assisted in onboarding one new Village Board member, ordering all necessary nameplates/supplies, updating all directories, website, etc. Clerk has taken on responsibility of depositing funds from the employee breakroom and keeping it stocked with snacks, soda, water, utensils, supplies, etc. Compiled all information for all Board, Commission, and Committee members of Village groups to organize start/end dates, and list of all previous members to assist Village Manager in drafting Resolutions and Manager's Memo relating to personnel changes Compiled copies of approved minutes for all Village commissions/committees printed and maintained to comply with State Statute Managed voting at assisted living facilities throughout the Village for each election to comply with state statute, coordinating with directors, posting notices, educating deputies and voters each election Complete further education towards Clerk & Deputy Clerk's WMCA advanced certification (WCPC) and IIMC's advanced certification (MMC) and keep up-to- date with all new laws and procedures for elections, licensing, redistricting, etc. Per state statutes, track training hours in 2-year period for election inspectors, and chief inspectors who must retain certification to run the polling places Maintain Village website for Clerk's Department, Village Board, and other areas pertaining to the Clerk; post all department's minutes and meetings on the website and link meetings to website calendar Scan and archive legal documents, minutes, ordinances and other permanent records in Laserfiche software program Continue to forward new legislation for inclusion into the Village's code Continue to utilize and implement processes relating to Badger Books at all polling locations and Central Count Work closely with staff at polling locations in preparation for upcoming elections; reserve facilities, prepare for additional equipment delivery, voting booths, tables/chairs, long lines/routing voters Continue to act as contact and liaison between Fox Crossing and City of Appleton sealers who perform sealing services for the Village's Weights and Measures program Get documents from Public Records cabinets in Clerk's Office into Laserfiche to save on retention space (for non-originals), more efficiency to find documents when needed or for public records requests Replace multiple Badger Books with newer models to replace broken or not functioning books. Complete inventory, relabeling, pairing and coordinating with old models, etc. Complete in-person Board of Review training with all Board of Review members to prepare more effectively for 2026 Board of Review process. Clerk-Elect Page 8 of 59 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 CLERK LIQUOR & MALT BEV LIC 32,725 16,335 16,215 25,800 26,000 26,000 25,200 (2.33%) AMUSEMENT/SPECIAL EVENT LICENSE 1,250 1,650 1,700 2,000 1,950 1,950 1,675 (16.25%) CIGARETTE LICENSE 800 900 1,000 900 1,100 1,100 900 0.00% BAR OPERATORS LICENSE 11,684 3,439 10,887 4,600 1,797 3,000 10,625 130.98% MOBILE HOME PARK LICENSE 720 700 700 700 700 700 700 0.00% OTHER BUSINESS LICENSES 1,330 1,869 1,430 2,420 2,443 2,443 2,220 (8.26%) LICENSE PUBLICATION FEES 1,320 1,320 1,265 1,375 1,265 1,265 1,375 0.00% Clerk Subtotal (Program Revenues) 49,829 26,213 33,196 37,795 35,255 36,458 42,695 12.96% ELECTIONS FEDERAL GRANT - CLERK 0 1,963 0 0 0 0 0 0.00% TRANSFER ASSIGNED BALANCE - CLK 0 0 0 0 0 0 30,000 100.00% Elections Subtotal (Program Revenues) 0 1,963 0 0 0 0 30,000 100.00% Total Program Revenues 49,829 28,176 33,196 37,795 35,255 36,458 72,695 92.34% Undesignated Rev. to Balance 23,443 23,784 35,001 35,698 3,636 36,477 36,548 2.38% LEVY to Balance 97,023 117,033 136,742 123,668 50,555 125,069 125,311 1.33% TOTAL REVENUE: 170,295 168,993 204,940 197,161 89,446 198,004 234,554 18.97% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 CLERK SALARIED 44,508 50,399 51,936 56,224 25,495 56,237 55,021 (2.14%) HOURLY/NON-REPRESENTED 30,029 31,758 35,333 37,301 16,868 37,310 37,309 0.02% HOURLY OT/NON-REPR 575 157 1,113 673 141 673 1,013 50.52% FICA 5,501 5,968 6,422 6,723 2,824 6,725 6,638 (1.26%) WI RETIREMENT 4,884 5,612 6,102 6,547 2,954 6,548 6,721 2.66% MEDICAL INSURANCE 21,556 24,880 32,700 35,287 15,729 35,223 36,113 2.34% DENTAL INSURANCE 532 512 820 820 813 1,643 1,721 109.88% GROUP LIFE/DISAB INS 578 655 680 678 289 707 713 5.16% PROF SERVICE/CONTRACTED 308 3,071 539 1,200 413 1,200 1,200 0.00% ACCOUNT 101-5100-440.01-01 NUMBER 101-5200-492.09-00 101-5100-440.01-05 101-5100-431.09-00 101-5100-440.01-09 101-5100-461.04-00 101-5100-540.01-21 101-5100-540.01-31 101-5100-540.01-32 ACCOUNT 101-5100-440.01-03 101-5100-440.01-04 101-5100-440.01-02 101-5100-540.01-52 101-5100-540.01-53 101-5100-540.01-20 NUMBER 101-5100-540.01-10 101-5100-540.02-10 101-5100-540.01-51 Clerk-Elect Page 9 of 59 EXPENDITURES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 CLERK (cont.) REPAIR/MAINT SERV/OTHER 3,760 995 1,195 5,195 3,666 5,195 5,295 1.92% OFFICE SUPPLIES 609 1,602 1,165 600 138 600 947 57.83% SUBSCRIPTIONS & DUES 130 578 780 655 620 655 550 (16.03%) LEGAL & DISPLAY ADS 629 801 661 900 575 900 900 0.00% RECORDING FEES 60 90 150 90 120 120 200 122.22% MILEAGE/MEALS/LODGING 540 51 0 1,000 0 1,000 1,800 80.00% TRAINING 1,598 1,329 1,198 1,580 1,508 1,580 2,590 63.92% POSTAGE 669 884 1,136 800 458 800 1,000 25.00% CAPITAL EQUIPMENT-OFFICE 0 0 0 0 0 0 0 0.00% VILLAGE CLERK 116,466 129,342 141,929 156,273 72,611 157,116 159,731 2.21% ELECTIONS HOURLY OT/NON-REPR 0 0 0 0 0 0 0 0.00% HOURLY/NON-REPR./P.T. 21,415 9,042 27,511 14,738 10,577 14,738 36,198 145.61% FICA 6 0 7 0 0 0 0 0.00% WI RETIRMENT 0 0 0 0 0 0 0 0.00% UNEMPLOYMENT 0 39 0 0 0 0 0 0.00% REPAIR/MAINT SERV/OTHER 5,093 2,778 2,778 3,241 463 3,241 3,241 0.00% LEGAL & DISPLAY ADS 202 130 155 370 36 370 600 62.16% MILEAGE/MEALS/LODGING 366 320 1,247 320 138 320 550 71.88% TRAINING 0 0 0 0 0 0 0 0.00% OPERATING SUPPLIES 7,128 8,285 11,232 4,100 2,477 4,100 9,415 129.63% POSTAGE 5,006 2,388 7,652 6,000 3,144 6,000 12,000 100.00% CAPITAL EQUIPMENT-OFFICE 0 0 0 0 0 0 0 0.00% CAPITAL EQUIPMENT-OTHER 0 2,056 0 0 0 0 0 0.00% CAPITAL REPLACEMENT FUND 0 0 0 0 0 0 0 0.00% TRANSFER TO REPLACEMENT FUND-402 14,613 14,613 12,429 12,119 0 12,119 12,819 5.78% ELECTIONS 53,829 39,651 63,011 40,888 16,835 40,888 74,823 83.00% TOTAL EXPENDITURES 170,295 168,993 204,940 197,161 89,446 198,004 234,554 18.97% 101-5100-550.03-25 ACCOUNT NUMBER 101-5100-550.01-21 101-5100-540.03-20 101-5100-540.03-35 101-5100-540.02-40 101-5100-540.03-30 101-5100-540.03-10 101-5100-540.03-26 101-5100-540.08-11 101-5100-540.03-41 101-5100-550.01-97 101-5100-550.03-35 101-5100-550.08-55 101-5100-550.08-14 101-5100-550.03-41 101-5100-550.01-22 101-5100-550.01-31 101-5100-550.03-40 101-5100-540.03-25 101-5100-550.08-11 101-5100-550.03-30 101-5100-550.02-40 101-5100-550.01-32 101-5100-550.09-42 Clerk-Elect Page 10 of 59 NOTES: Revenues 1 2 3 Expenditures 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 101-5100-550.02-40 Contractual Services/Repair/Maintenance Service: 12-month Firmware License (7) election machines $1,596; 12-month Hardware Warranty (7) machines $1,645 101-5100-540.03-41 Postage: Increased due to increased postage costs and large mailings (operator licenses, special assessment mailings, etc. - per USPS, 2 expected increases in 2026 to postage rate) 101-5100-540.03-20 Subscriptions & Dues: Wisconsin Municipal Clerk's Association (WMCA) dues for Clerk & Deputy ($65 each), $50 Application Fee for MMC Certification for Deputy Clerk, International Institute of Municipal Clerks Annual Dues ($185 each) Deputy Clerk OT: 24 hours for 2026 (4 hrs for each election, 8 extra hours during Clerk's Conference week) 101-5100-540.02-40 Repair/Maintenance Services: eCode Annual Maintenance Fee $1,295; Codifying new legislation annually $4,000 2026 Elections: Four Elections - February Primary/April Spring Election/August Primary/November Gubernatorial 101-5100-440.01-04 Bar Operator Licenses: Licenses are renewed bi-annually, large increase due to 2026 being a renewal year. The State now gives the option to purchase a State level license or local; however, due to the cost of this statewide license, we haven't lost many Operator's. Account also includes temporary operator fees. 101-5100-440.01-02 Amusement/Special Event License: Included two special events (parades), decrease due to less mechanical amusement licenses in Village and no Firework Display permits issued this last year. 101-5100-550.03-40 Operating Supplies: Ballots & programming memory cards $2,200 ($1,600 spring; $600 fall); use of two church facilities for (4) elections $1,000 total ($250 each election); voting machine ink cartridges, ballot marking pens, Badger Book paper rolls, batteries for Badger Books, DYMO labels, I Voted stickers $1,800; purchase/printing absentee envelopes $4,000; new rolling bins (8) for badger books $215; IPAV secure ballot box $200 101-5100-540.03-30 Miles, Meal, & Lodging: 2026 WMCA Clerk's Institute (Green Bay, WI) Hotel Stay 3 nights for Clk & Dep Clk $600; 2026 WEC Elections Conference (Rothschild, WI) Hotel Stay 2 nights for Clk & Dep Clk $400 (NEW), Misc. meals $300, 101-5100-540.02-10 Contractual Services/Prof Service/Contracted: General Legal Review $500 (general code review, etc.); Background checks for liquor license agents & operators, transient merchants $700 101-5100-540.03-35 Training: WMCA Annual Conference ($320 each), Clerk District meetings 2/yr ($100 each), WEC Elections Conference ($100 each) (NEW) Athenian Dialogues (approx. $100 each), UW-GB Master Academy for Clerks ($300 each), WMCA Clerk's Instutue for Dep Clk $750, Allowance for additional training, if needed, for Deputy Clerk (NEW) 101-5100-540.03-10 Office Supplies: Yearly desk calendars for Clerk & Deputy Clerk $100, Dymo Labels $100; ID card printer supplies $325, Language Line Interpreter Service $125 (NEW), Miscellaneous supplies $150, Allowance for new items for Deputy Clerk, if needed $147 (NEW) 101-5100-440.01-01 Liquor & Malt Bev License: Includes 1 new Reserve Liquor License (no known incoming requests, but has been consistent at one / year). Deputy Clerk/Confidential Administrative Assistant 63.75% Clerk, 21.25% Admin, 10% Utility, and 5% Storm Utility Clerk 70% Village, 20% Utility and 10% Storm Utility 101-5100-550.01-22 Hourly/Non-Rep/PT: Hours are based on historical hours per number of elections with hourly pay for pollworkers at $10 / hr and chief inspectors at $14.00 / hr (last rate increase 2025) 101-5100-540.03-26 Recording Fees: fees record Deeds, Easements, School District Agreements, etc. with the County; increased 2026 due to increase in number of documents to be recorded in recent years 101-5100-550.03-41 Postage: based on number of elections in year (4 in 2026), ballots cost $1.81/absentee ballot with 2 expected price increases in 2026 101-5100-550.03-25: Legal & Display Ads: based on number of elections in year (4 in 2026) 101-5100-550.03-30: Mileage, Meals, & Lodging: snacks and treats for pollworkers based on number of elections in year Clerk-Elect Page 11 of 59 COMMUNITY DEVELOPMENT Statement of Purpose Program Description: 1 2 3 4 5 6 7 2025 Program Accomplishments 1 2 3 4 5 6 7 8 9 10 11 2026 Program Goals and Objectives 1 2 3 4 5 6 7 8 9 10 The Community Development Department is dedicated to encouraging and supporting high quality sustainable development while preserving and enhancing the Administer the Village's planning, building inspection, zoning, land division, economic development, TIDs, and sustainability efforts and assist with the storm water Promote economic development through the use of grants, tax credits, tax increment financing, annexations, business attraction and retention, and flexibility Review and recommend action on annexations, subdivisions, zoning, variances, conditional use permits, site plans, storm water and erosion control Manage, revise, implement and update the Village's Comprehensive Plan which directs the Village's future development both internally and externally Issue permits, conduct inspections and enforce actions on building, plumbing, electrical, HVAC, erosion, zoning, land division, storm water and illicit discharges Promote and support sustainable development through the Village's Sustainability Committee Work with GIS Coordinator to make available Graphic Information, internet maps and land information to all departments and the public Supported development which resulted in more proposed residential, commercial, and industrial development Reviewed and approved various CSMs and continued to encourage the final plating of two single family subdivisions Also encouraged the development of property located in the northwestern portion of the Village and the reuse of existing buildings and land Assisted with the administration of the Village's MS4 permit in conjunction Public Works Director for submittal of the MS4 annual report of 2024 Prepared and obtained per capita funding for the Village for economic development Continued sustainability efforts which includes 2 community gardens, electronic recycling, film recycling and energy reduction Continued review of Village Zoning Ordinance and reviewed RFPs that will need to be revised for 2026 Worked with various developers encouraging new development Continued promotion of new online GIS information working with the GIS Coordinator Promoted and enforced Village of Fox Crossing FEMA certification for flood insurance Continue Zoning Ordinance update and continue promoting dark skies lighting program Pursue improved aerial photography frequency for use by all departments Department intern completed various reviews for potential new zoning Ordinance in 2026 Promote diversified development and encourage sustainable business development Pursue additional appropriate grants and potential creation of TIDs (Tax Incremental Districts) to encourage new development along with encouraging the retention of Continue full implementation of FEMA requirements for the Village Complete all building inspections within 24 hours of a request, exceeding the state requirement of 48 hours Update web information to continue promotion of available commercial and industrial sites in the Village Coordinate and continue implementation of the new municipal separate storm sewer systems permit (MS4) with Public Works Department Continue education efforts on MS4 program Continue the reduction in dependence on fossil fuels by exploring renewable energy productions and encouraging bike/pedestrian routes and electric vehicles CommDev Page 12 of 59 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 INSPECTIONS BUILDING PERMITS 213,202 91,903 95,666 110,000 61,332 105,000 115,000 4.55% ELECTRICAL PERMITS 95,196 42,600 46,436 50,000 14,543 60,000 50,000 0.00% HEATING PERMITS 53,406 47,657 27,553 50,000 17,053 25,000 50,000 0.00% PLUMBING PERMITS 79,588 20,722 36,850 50,000 9,619 20,000 50,000 0.00% SIGN PERMITS 2,950 3,600 1,250 2,500 600 1,500 2,500 0.00% STATE PERMITS 3,690 1,980 3,240 3,700 1,170 3,000 3,700 0.00% OTHER PERMITS / FEES 25 125 125 0 75 125 125 100.00% REAL ESTATE INQUIRY FEES 4,870 5,030 4,118 5,000 2,182 4,333 5,000 0.00% MISC REVENUE: PUBLIC SAFETY-Inspections 0 0 0 0 0 0 0 0.00% TRANSFER ASSIGNED BALANCE - BLD INSP 0 0 0 0 0 0 0.00% Inspection Subtotal (Program Revenues) 452,927 213,617 215,237 271,200 106,574 218,958 276,325 1.89% COMMUNITY DEVELOPMENT CONSERVATION/DEVELOPMENT GRANT 0 0 0 0 0 0 0 0.00% ZONING PERMITS & FEES 60,070 20,340 16,441 25,000 12,877 20,000 25,000 0.00% NON-METALLIC MINING PERMIT 0 0 0 0 0 0 0 0.00% COMP PLAN AMENDMENT FEE 0 500 500 500 0 500 500 0.00% ZONING VARIANCES & CUP 2,000 3,000 6,000 3,000 1,000 2,000 3,000 0.00% PLATTING FEES 1,700 4,940 5,230 2,500 170 1,500 2,500 0.00% SITE PLAN REVIEW FEES 6,974 1,050 3,713 2,500 907 1,500 2,500 0.00% DONATION - SUSTAINABILITY 0 0 0 0 0 0 0 0.00% MISC REVENUE: PLANNING 5,070 500 0 500 0 0 500 0.00% TRANS FROM PER-CAPITA GRANT FUND 21,413 17,020 18,299 16,920 0 20,486 17,200 1.65% TRANSFER FROM SPECIAL REV FUND - CD 584 515 700 500 0 500 500 0.00% TRANSFER ASSIGNED BALANCE - CD 0 0 0 38,200 0 0 122,000 219.37% Comm. Dev. Subtotal (Program Revenues) 97,811 47,865 50,883 89,620 14,954 46,486 173,700 93.82% Total Program Revenues 550,738 261,482 266,120 360,820 121,528 265,444 450,025 24.72% Undesignated Rev. to Balance (26,976) 16,731 35,588 18,531 3,275 30,065 19,785 6.77% LEVY to Balance (111,649) 82,326 139,035 64,197 45,530 103,082 67,838 5.67% TOTAL REVENUES 412,113 360,539 440,743 443,548 170,332 398,591 537,648 21.22% % of Total Expenditures funded by program Revenue 133.64% 72.53% 60.38% 81.35% 71.35% 66.60% 83.70% 101-5200-440.03-02 ACCOUNT 101-5100-461.03-00 101-5600-491.02-04 101-5600-462.02-00 101-5600-440.04-03 101-5200-440.03-06 101-5200-440.03-04 NUMBER 101-5600-480.09-00 101-5600-491.02-05 101-5200-440.03-01 101-5600-462.01-00 101-5600-492.09-00 101-5200-480.09-00 101-5600-480.08-32 101-5600-432.09-00 101-5200-440.03-03 101-5600-440.04-01 101-5600-440.04-02 101-5600-440.04-04 101-5200-492.09-00 101-5200-440.03-05 101-5200-440.03-09 CommDev Page 13 of 59 EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 INSPECTIONS SALARIED 61,649 66,602 70,559 73,439 33,208 73,451 73,452 0.02% HOURLY/NON-REPRESENTED 33,646 37,713 39,722 41,762 18,885 41,770 41,770 0.02% HOURLY OT/NON-REPR 26 0 64 240 0 0 240 0.00% HOURLY/NON-REPR./P.T. 0 0 0 0 0 0 0 0.00% FICA 7,105 7,488 7,896 8,233 3,708 8,216 8,221 (0.15%) WI RETIREMENT 6,223 7,125 7,623 8,023 3,620 8,008 8,313 3.61% MEDICAL INSURANCE 28,666 35,724 39,856 43,005 19,166 42,925 44,011 2.34% DENTAL INSURANCE 1,579 1,983 2,097 2,098 937 2,098 2,098 0.00% GROUP LIFE/DISAB INS 717 808 834 830 355 869 878 5.78% UNEMPLOYMENT COMP 0 0 0 0 0 0 0 0.00% PROF SERVICE/CONTRACTED 110,346 29,120 36,963 22,000 6,253 15,000 25,000 13.64% OFFICE SUPPLIES 0 17 76 500 156 350 500 0.00% SUBSCRIPTIONS & DUES 89 1,989 82 835 141 1,200 1,000 19.76% LEGAL & DISPLAY ADS 140 0 0 200 0 100 200 0.00% MILEAGE/MEALS/LODGING 0 0 20 350 0 100 350 0.00% TRAINING 600 720 895 1,140 1,015 1,400 1,140 0.00% POSTAGE 243 270 280 270 60 0 300 11.11% LICENSE/FORMS/PRINTING 105 0 0 400 123 0 300 (25.00%) CLOTHING/UNIFORM ALLOW 401 232 81 450 0 450 450 0.00% STATE PERMITS SEALS 1,325 831 833 1,661 833 1,400 1,711 3.01% TRANSFER TO REPLACEMENT FUND-402 3,062 3,062 3,062 3,062 0 3,062 3,062 0.00% INSPECTIONS 255,922 193,684 210,943 208,498 88,460 200,399 212,996 2.16% COMMUNITY DEVELOPMENT SALARIED 93,479 103,080 108,733 112,738 50,977 112,776 112,755 0.02% HOURLY/NON-REPRESENTED 0 0 0 0 0 0 0 0.00% HOURLY OT/NON-REPR 0 0 0 0 0 0 0 0.00% HOURLY/NON-REPR./P.T. 0 0 0 0 0 0 0 0.00% FICA 7,570 8,532 9,115 8,894 3,840 8,897 8,958 0.72% WI RETIREMENT 6,077 7,026 7,506 7,835 3,543 7,838 8,118 3.61% PER DIEM 1,050 1,750 1,435 3,290 490 3,290 3,290 0.00% INTERN PROGRAM 8,063 11,640 14,480 9,520 1,471 9,520 10,476 10.04% MEDICAL INSURANCE 25,089 27,396 30,564 32,979 14,696 34,204 33,750 2.34% DENTAL INSURANCE 1,477 1,555 1,608 1,608 718 1,672 1,608 0.00% GROUP LIFE/DISAB INS 698 735 778 776 325 785 791 1.93% 101-5200-630.03-30 101-5200-630.03-20 101-5200-630.01-31 101-5200-630.01-51 101-5200-630.01-22 ACCOUNT 101-5200-630.01-97 101-5200-630.03-10 101-5200-630.01-10 101-5200-630.09-42 101-5600-730.01-45 101-5600-730.01-53 101-5600-730.01-40 101-5600-730.01-32 101-5600-730.01-21 101-5600-730.01-20 101-5600-730.01-10 NUMBER 101-5200-630.03-41 101-5200-630.02-10 101-5200-630.03-46 101-5200-630.03-45 101-5200-630.01-52 101-5200-630.01-20 101-5200-630.03-47 101-5200-630.03-35 101-5200-630.01-53 101-5600-730.01-31 101-5200-630.03-25 101-5600-730.01-51 101-5600-730.01-52 101-5200-630.01-21 101-5200-630.01-32 101-5600-730.01-22 CommDev Page 14 of 59 EXPENDITURES (cont.): 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 COMMUNITY DEVELOPMENT (cont.) UNEMPLOYMENT COMP 0 0 0 0 0 0 0 0.00% PROF SERVICE/CONTRACTED 1,581 59 207 25,000 0 0 75,000 200.00% CONSULTANT SERV/CONTRACT 7,010 711 0 6,000 0 6,000 6,000 0.00% OFFICE SUPPLIES 36 83 39 750 0 600 750 0.00% SUBSCRIPTIONS & DUES 1,449 1,191 1,006 2,675 934 1,500 2,675 0.00% LEGAL AND DISPLAY ADS 321 178 334 1,000 67 350 1,000 0.00% MILEAGE/MEALS/LODGING 10 432 568 1,800 0 1,500 1,650 (8.33%) TRAINING 160 600 680 17,400 4,778 7,000 5,220 (70.00%) POSTAGE/SHIPPING 625 271 314 525 33 0 500 (4.76%) SUSTAINABILITY 0 120 0 0 0 0 0 0.00% ECONOMIC DEV INCENTIVE GRT 0 0 50,000 0 0 0 50,000 100.00% TRANSFER TO SPEC REV FUND 0 0 0 0 0 0 0 0.00% TRANSFER TO REPLACEMENT FUND-402 1,496 1,496 2,433 2,260 0 2,260 2,111 (6.59%) COMMUNITY DEVELOPMENT 156,191 166,855 229,800 235,050 81,872 198,192 324,652 38.12% TOTAL EXPENDITURES 412,113 360,539 440,743 443,548 170,332 398,591 537,648 21.22% NOTES: Revenues: 1 2 Per Capita Transfer: See Fund 204 Per Capital Grant Special Revenue Fund for details Expenditures: 1 2 Associate Planner 65% Village - 5% Utility - 30% Storm Utility 3 Building Inspector 90% Village - 5% Utility - 5% Storm Utility 4 Building Inspection Assistant 73% Village - 15% Utility - 12% Storm Utility 5 6 7 8 101-5600-730.03-25 101-5600-730.03-10 101-5600-730.07-32 101-5200-630.02-10 Professional Services: For commercial electrical and plumbing inspections (offset by revenue) 101-5600-730.03-20 101-5600-730.03-30 Permit Revenue: slight increase in budget from prior year due to potential projects on the horizon; related to contracted expenditures (02-10 account) for electrical and plumbing inspector services ACCOUNT 101-5600-730.07-99 101-5600-730.03-41 101-5600-730.02-10 Community Development Director 60% Village - 10% Utility - 30% Storm Utility 101-5600-730.03-35 101-5600-730.01-97 Building Inspection Assistant: 8 hours overtime 101-5600-730.09-20 NUMBER 101-5600-730.02-16 101-5200-630.03-10 Office Supplies: This expenditure is used for general office supplies, batteries, special paper, binders, flashlights, batteries, etc. $500 101-5600-730.09-42 Intern Program: 960 hours (increased 260 hrs in 2025) at $17.46 per hour: 600 hours Community Development and 360 hours Stormwater Utility CommDev Page 15 of 59 9 10 11 12 13 14 15 16 17 18 19 20 21 101-5600-730.02-10 Professional Services Contracted: Misc research projects regarding economic development and housing - $3,000. Rollover request to hire consultant to assist with a zoning code rewrite - $25,000 plus increase $50,000 for a total of $75,000 (offset with fund balance). 101-5600-730.03-10 Office Supplies: This expenditure is for video & audio tapes, batteries, plotter supplies, disks, memory cards, and small equipment and tools & office furniture. 101-5600-730.03-20 Subscriptions & Dues: This expenditure is for membership in the American Planning Association (APA) and WI Chapter, the American Institute of Certified Planners (AICP) for staff and planning commission, APA journal, zoning journal, planning periodicals for staff and planning commission, and a potential contribution to the regional Economic Development Committee ($1,000), which will be funded with Per Capita Grant funding. 101-5200-630.03-35 Training: This expenditure is for training to retain certifications for the Building Inspector and Building Inspector Assistant. 101-5600-730.03-25 Legal and Display Ads: This account funds legal notices and ads. This fee includes costs associated with the Village controlling zoning and will be partially offset with fees collected. 101-5600-730.03-41 Postage/Shipping: These funds will be used for special notices for Conditional Use Permits, rezoning, variances, subdivisions, comprehensive plan updates and other general notices. These fees will be partially compensated by fees collected for various applications. 101-5200-630.03-20 Subscriptions & Dues: This expenditure is for memberships in the building association for the Building Inspector and Building Inspector Assistant for subscriptions for building, electrical, plumbing and heating codes necessary to remain certified and current in the field. NOTES (cont.): 101-5600-730.03-30 Meals/Lodging & -35 Training: These expenditures are for WI American Planning Association conferences and American Planning Association conferences (one out of State) and sustainability and to expand knowledge and retain AICP Certification. Economic development training and seminars to expand development in the Community. 101-5200-630.03-30 Miles/Meals/Lodging: This expenditure is for lodging, meals and travel for the Building Inspector and Building Inspector Assistant to attend mandatory classes for certifications and training. Out of state training for software use is anticipated for one employee. 101-5600-730.02-16 Consultant Services: This account is used for engineering costs and other professional services on an as needed basis, such as for annexation legal descriptions, special research for TID (Tax Incremental District) preliminary work and other special professional service needs relating to economic development and planning. 101-5600-730.01-40 Per Diem: Commissioners are paid $35 per meeting. This amount is for 12 Planning Commission meetings and 2 Zoning Board of Appeals meetings. 101-5200-630.03-47 State Permits Seals: This expenditure is for State license seals for one and two family dwellings. These expenditures are reimbursed from fees collected from the building permit process. 101-5200-630.03-46 Clothing/Uniform Allowance: This expenditure is for work clothing, protective shoes, and gloves. To be used for the Building Inspector ($250) & Deputy Building Inspector ($200). CommDev Page 16 of 59 22 23 24 101-5600-730.09-42 Transfer to Equipment Replacement Fund: The Community Director vehicle is due to be replaced in 2027 (extended one year). 101-5600-730.09-20 Transfer to Spec Revenue Fund: This transfer is to fund the sustainability committee's programs in the Special Revenue Fund. 101-5600-730.07-99 Economic Development Incentive Grant: In 2022 the Village agreed to a development agreement concerning the building of apartment buildings on Golf Bridge Drive with up to $100,000 in incentives. Phase 1 was completed in 2023 with the first $50,000 incentive payment in 2024. To qualify for the second $50,000 incentive, phase 2 needs to have an assessed value as of January 1, 2026 reflecting an increment of at least $7,000,000, with occupancy granted by December 31, 2025. The $50,000 incentive is payable in August 2026 if the total property taxes on the property are properly and timely paid. NOTES (cont.): CommDev Page 17 of 59 FINANCE Statement of Purpose: Program Description: 2025 Program Accomplishments: 1 2 3 4 5 6 7 8 9 10 11 The Finance Department is responsible for internal controls and financial accountability to the public, including safeguarding the taxpayers’ monies, through policy, procedures and budgeting. Continue to transition payroll related liability payments to electronic payment method. This is more efficient, secure, timely, and keeps records more confidential. Updated insurance values for all property, buildings, and equipment for the Village and Utilities during the renewal process. The Finance Department manages over $40 million in revenues and expenditures, utilizing many different accounting funds, plus another $35 million in tax roll collections. Normally, the Finance Department processes over 13,000 general receipts, over 38,000 utility receipts and over 7,000 tax payment receipts. This includes handling an average of 40 walk-in customers per day and an average of 65 phone calls per day. Approximately 3,600 checks are printed in one year, which requires processing approximately 5,000 invoices and 2,200 purchase orders. Additionally, approximately 30,000 regular utility bills and 1,500 final utility bills are processed annually. The Finance Department is also responsible for the weights & measures program, processing payroll, the annual Village budget, utility billing, special assessments, tax collection, issuing dog and cat licenses, monitoring and ensuring compliance with Federal and State grants, and working with outside consultants in a variety of situations, such as insurance renewals and claims, the annual audit and Village borrowing. This department is also required to submit financial reports to federal, state, and local agencies in regards to financial statements, taxes, payroll, utilities and grants. Completed the Village of Fox Crossing's 2024 Annual Comprehensive Financial Report (ACFR), which is a more in-depth financial report with a statistical section about the Village, and submitted the ACFR to the Government Finance Officer's Association for review and evaluation, to earn the Certificate of Achievement for Excellence in Financial Reporting. Worked with staff from Town of Clayton to refine reporting procedures to ensure timely and accurate reporting for utility billing. Compiled and submitted all required annual reports for TID #1, #2, #3, #4, & #5, including the annual report required to be submitted to the Joint Review Board (JRB), and presenting said information to the JRB. Continued improvement on paperless work flow process by working with Human Resources to create an Absence Requests work flow that will substantially reduce paper costs and staff time for reviewing and tracking. Continued work with Accurate Appraisal to ensure timely notification of changes in mobile home park records to ensure accuracy and completeness and with a new contract effective in 2024. Prepare and submit all required forms to Winnebago County and the Department of Revenue to ensure the proper creation of tax bills, records, and information. Evaluated and processed all financial related duties for the 2025 financing (borrowings), including evaluating debt structures, refinancing possibilities, debt coverage requirements, updating the Official Statement, managing the Moody's rating conference call, etc. Continued working with IT and Utility Departments regarding the Beacon Meter Reading software, including relying on the Beacon readings to reduce the number of drive-by reads by Utility staff and to reduce tne number of re-reads. With the change over to the new AMI meter readers, addition of cellular head connections, and continued roll out bringing more meters online, the Finance Department will be able to help more customers in the future with live water utility data. With advice from Ehlers Investment Partners, Village funds were invested to maximize investment revenue while maintaining collateral and security over the investments to protect Village assets. Finance Page 18 of 59 2025 Program Accomplishments (continued): 12 13 14 15 16 17 18 19 20 2026 Program Goals & Objectives: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Work with staff to ensure job processes and procedures are documented and review succession planning for the near future. Evaluate options and improve the Real Estate Inquiry Form process to allow for online form completion and submission. Work with IT Department to upgrade the front desk technology, primarily the phone system switchboard but also including point-of-sale, credit card processing, and receipt printing. Process and manage a significant number of special charge and assessment invoices for the major utility projects completed. Implement new budgeting software and online transparancy system from ClearGov to create a streamlined and more efficient budgeting process that only requires data entry into the new system which will then roll into the accounting software, eliminating double entry. To anylsize and work with departments, regarding the Equipment Replacement Fund, for future funding needs, due to significant equipment cost increases. Working with the Public Works Director, compare and evaluate the sewer industrial surcharge program costs and rates to ensure the Fox Crossing Utilities customer rates cover the sewer utility's costs and are fairly charged. Create cash flow proformas for all TIDs. As required by WiPSC, complete a full rate case review for the Water Utility (note, application has been started in 2025). Review of changes and impact to the Village for Wisconsin Act 12 to ensure the Village remains compliant with changes in laws and taxation as well as maximize the available options to the Village. Review of changes in Federal laws, primarily related to employees and payroll, especially from the One Big Beautiful Bill , to ensure Village compliance and also email employees to assist with understanding and communication about the impact to them. Assisted with the coordination of data cleanup, Naviline training, and implementation of knew procedures for Clerk's office and Building Department to better utilize our software and begin offering online applications for residents. Receive training on the updated COGNOS software to allow creation of, updates of, and better utilization of reports to access data from the Naviline system. Created and fixed several reports that have streamlined the communication of billing data to Town of Clayton and for the annual rollover of delinquent utility bills to the tax roll. Work with consultant on impact fee study and review of current fees compared to State Statutes. Issue and evaluate several Request for Proposals for the following services to the Village: commerical insurance, auditing, and financial institution of record. Hired new consultant, Arbitrage Management Group, to handle investment of Revenue Bond Reserve Fund balances to maximize the interest earnings will maintaining compliance with IRS arbitrage rules. Work on specific accounts, fixed assets and tracking changes, as required by the Public Service Commission in the Village's 2022 rate case. Calculate and create tax rates, statement of taxes, accounting reports, etc. for TID #1, TID #2, TID #3, TID #4 and TID #5. Have training sessions with Central Square, regarding the capabilities of the system to better utilize the accounting/reporting system, such as placing the industrial surcharge billing on the utility bill. Finish implementation of the procurement card program, including purchasing and training on software. Start working on policies for fund balance, debt, investments, purchasing, petty cash, etc. Not only is this a very good financial goal, but if the Village would like to work with Standard & Poor instead of Moody's for debt ratings, these policies will need to be in place. Issue 2025 ACFR according to previous timelines, including applying to the GFOA to earn the Certificate of Achievement for Excellence in Financial Reporting. Research and create a vendor policy, for additional internal controls, which would limit possible vendor fraud and begin the process to pay vendors via ACH. Continued to work with Community First Credit Union as a tax collection site to offer more options for residents to pay property taxes. Finance Page 19 of 59 2026 Program Goals & Objectives (continued): 16 17 18 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 WEIGHTS & MEASURES LICENSE 11,590 11,900 8,355 11,000 0 9,400 11,000 0.00% DOG LICENSES 5,570 5,571 5,541 5,500 3,913 5,500 5,500 0.00% CAT LICENSES 890 657 960 1,000 713 900 1,000 0.00% REAL ESTATE INQUIRY FEES 4,870 5,030 4,118 15,000 6,545 13,000 5,000 0.00% INTEREST 45,766 604,757 674,561 275,790 288,237 576,474 450,000 63.17% TRANSFER FROM SPECIAL REV FUND - TID#1 1,204 2,888 3,029 650 0 650 2,500 284.62% TRANSFER FROM SPECIAL REV FUND - TID#2 1,485 573 825 500 0 500 500 0.00% TRANSFER FROM SPECIAL REV FUND - TID#3 505 1,254 564 400 0 400 400 0.00% TRANSFER FROM SPECIAL REV FUND - TID#4 212 223 242 450 0 450 450 0.00% TRANSFER FROM SPECIAL REV FUND - TID#5 7,874 7,364 8,390 750 0 750 6,000 700.00% TRANSFER ASSIGNED BALANCE - FINANCE 0 0 0 62,838 0 0 0 (100.00%) Subtotal (Program Revenues) 79,966 640,217 706,584 373,878 299,408 608,024 482,350 29.01% Undesignated Rev. to Balance 81,503 -29,498 -33,050 69,551 4,578 12,659 32,772 (52.88%) LEVY to Balance 337,318 -145,148 -129,118 240,943 63,650 43,402 112,367 (53.36%) TOTAL REVENUE 498,787 465,571 544,416 684,372 367,636 664,085 627,489 (8.31%) EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 SALARIED 82,402 80,324 86,179 108,591 47,401 108,612 108,611 0.02% HOURLY/NON-REPRESENTED 91,105 78,256 98,563 103,447 46,776 103,463 103,462 0.01% HOURLY OT/NON-REPR 1,380 1,918 375 3,253 273 3,253 3,253 0.00% HOURLY/NON-REPR./P.T. 4,287 2,322 3,843 8,460 1,596 8,460 8,760 3.55% FICA 12,763 11,922 13,747 16,401 7,108 16,300 16,410 0.05% WI RETIREMENT 11,372 10,939 12,778 14,963 6,564 14,965 15,503 3.61% MEDICAL INSURANCE 37,633 27,734 41,490 58,930 23,314 51,035 60,335 2.38% DENTAL INSURANCE 2,102 1,731 2,519 2,819 1,227 2,819 2,819 0.00% GROUP LIFE/DISAB INS 1,058 954 1,199 1,440 764 1,553 1,566 8.75% Update utility billing process by redistricting the quarterly reading schedule to more uniformly align the number of customers in each quarterly cycle to create a more consistent monthly schedule and cash flow from utility bills; including proper communication to customers to reduce confusion and issues. Continue planning and enacting steps necessary to streamline the payroll process, potentially including electronic time keeping system, distributing payroll stubs electronically instead of printing advice of deposits, online access to employees for review of pay stubs and benefit information, and e-filing reports with the respective State and Federal agencies. 101-5600-491.02-15 ACCOUNT 101-5100-480.01-00 NUMBER 101-5600-491.02-12 101-5600-491.02-11 101-5100-440.02-02 101-5100-440.01-06 101-5100-440.02-01 101-5100-570.01-20 101-5100-570.01-10 101-5600-491.02-14 101-5600-491.02-13 101-5100-492.09-00 ACCOUNT 101-5100-570.01-21 101-5100-461.03-00 Continued improvement on paperless work flow process to eventually integrate the paperless process directly to the finance software. 101-5100-570.01-51 101-5100-570.01-31 101-5100-570.01-52 NUMBER 101-5100-570.01-22 101-5100-570.01-32 101-5100-570.01-53 Finance Page 20 of 59 EXPENDITURES (continued): 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 PROF SERVICE/CONTRACTED 30,677 33,392 36,730 101,168 33,073 90,000 43,490 (57.01%) OFFICE SUPPLIES 5,961 6,269 7,601 4,500 2,811 4,500 5,000 11.11% SUBSCRIPTIONS & DUES 688 556 551 1,525 417 1,500 1,525 0.00% LEGAL & DISPLAY ADS 437 599 550 700 0 700 700 0.00% MILEAGE/MEALS/LODGING 844 469 1,440 5,020 1,797 5,020 5,020 0.00% TRAINING 290 160 1,547 7,695 2,003 7,695 5,535 (28.07%) FINANCIAL REVIEW/AWARDS 460 0 0 460 460 460 500 8.70% INSURANCE 215,328 208,026 235,303 245,000 192,052 243,750 245,000 0.00% FINANCE 498,787 465,571 544,416 684,372 367,636 664,085 627,489 (8.31%) NOTES: 1 2 3 4 5 6 7 8 9 10 11 12 ACCOUNT NUMBER 101-5100-570.03-20 101-5100-570.02-10: Professional Services/Contracted: This account includes services for auditing, Single Audit for grant funds, actuary service, investment and financial consultation, and Weights and Measures services. Account Technicians & Finance Clerk: 100 hours OT PT Staffing (tax clerks): increase pay $0.75 per hour (500 hrs) 101-5100-570.03-25 101-5100-570.02-10 101-5100-570.03-35 Finance Director: 50% Village - 35% Utility - 15% Storm Utility 101-5100-570.03-30 Miles/Meals/Lodging & 101-5100-570.03-35 Training: This account includes the Municipal Treasurers Association of WI conference (2 conferences for 2 people), WI Government Finance Officers conference, Accounting Software conference (1 person - out of state), League of Municipalities conference, Government Finance Officer Association conference (1 person - out of state), financial or human resource update classes, and the Academy of Civic and Public Affairs or Masters Academy at UW-GB. Also includes $2,000 for in house accounting software training to increase efficiencies and increase use of software capabilities. 101-5100-570.03-10: Office Supplies: Base amount of $2,500 for departmental supplies, such as cat licenses, bank fees, small office equipment, budget meetings, Weights & Measures seals, etc.; $2,500 for Letter of Credit as collateral for year-end tax monies. 1 - Full Time Finance Clerk: 25% Village - 50% Utility - 25% Storm Utility 101-5100-570.03-43 Financial Review/Awards: This cost is to have the Government Finance Officers Association review the Village's ACFR for recommended changes and improvements. If the ACFR is at a high standard, the GFOA will award a certificate of achievement for excellence in financial reporting - $500 Deputy Finance Director: 50% Village - 35% Utility - 15% Storm Utility (budgeted as full-time) 2 - Account Technicians: 70% Village - 20% Utility - 10% Storm Utility 101-5100-570.03-20: Subscription & Dues: This account includes dues to the Municipal Treasurers Association, Government Finance Officers (state & national), and WICPA memberships, CPA license costs, Accounting Software User Group memberships, notary fees, and Government Finance Officers publications. 101-5100-570.03-25: Legal & Display Ads: This account is for the required annual budget publication 101-5100-600.05-10 101-5100-570.03-10 101-5100-570.03-43 101-5100-570.03-30 Finance Page 21 of 59 FIRE Statement of Purpose: Program Description: 2025 Accomplishments 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Continuing to conduct semi-annual MABAS radio exercises. Utilized the Public Safety Training Center (PSTC) for firefighter training and exercises. Continuing to utilize the department Facebook page and other social media methods to promote community risk reduction. Re-evaluated POC response requirements to ensure effective coverage. Took delivery of new Engine 41 and put in service. Developed Quality Assurance program for EMS. Collaborating with Village GIS to enhance Fire Department dashboard. Conducted an EOC exercise with the County Emergency Management personnel. Purchased 2 new gear rack dryers for the stations using donated funds. Applied for grant for new gear extractor. Continuing our recruitment and retention efforts thru visual aids and PSA's. Conducted annual review of MABAS Box Cards/E-MABAS system protocols. Conducted annual review of SOP's. Reinstated FCFD Explorer program with kids from Neenah High School. Changed Accreditation Manager position to a Lt. position to comply with site visit requirement. Continued processes of enhancing the Villages Emergency Management training and EOC relocation. Maintained compliance with the States 2% fire prevention code enforcement program. Continuing to deliver a response of well trained and equipped fire suppression resources with a goal of 8 minute response time (13 minutes weeknights) for 90% of fire related calls. Continuing to deliver a response of well trained and equipped emergency medical resources with a goal of 8 minute response time for 90% of all EMS related calls. Completed all fire prevention visits required by the Department of Safety and Professional Services to ensure fire code compliance. Continued progress on accreditation recommendations, complete 4th year ACR, and prepare documents for 2026 reaccreditation. To provide the highest level of emergency prevention and preparedness services through effective safety code compliance, educational programs and community service to all who live, work, visit or invest in our community. The Fire Department, through its 6 full-time, 20 part-time, 46 paid-on-call, 6 paid-on-call support positions and 1 part-time administrative analysist provide the following services to the community: Local and State fire and life safety code inspections, flammable and combustible liquid storage inspections, fire investigations, public safety education, fire suppression services, environmental response and protection, hazardous materials response-first responder level, light duty rescue, recreational water assistance and emergency medical-first responder level. Reviewed automatic and mutual aid boundaries and pacts with neighboring fire departments. Conducted mutual aid training with multiple neighboring fire departments. Offered CPR Training to Village employees. Fire Page 22 of 59 2025 Accomplishments (continued) 24 25 26 27 2026 Program Goals & Objectives: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Utilize the Public Safety Training Center (PSTC) for firefighter training to conduct training exercises. Continue to utilize the department Facebook page and other social media methods to promote community risk reduction. Re-evaluate POC response requirements to ensure effective coverage. Replace the Mako SCBA compressor at Station 41 Collaborate with Village GIS to enhance Fire Department dashboard. Conduct an EOC exercise with the County Emergency Management personnel. Apply for an Assistance to Firefighters Grant (AFG) for FY 26. Continue our recruitment and retention efforts thru visual aids and PSA's. Continue to conduct semi-annual MABAS radio exercises. Conduct annual review of SOP's. Participate in 1 accreditation site visit (Accreditation Manager). Refine our career development programs to prepare for succession planning. Begin the process on evaluating our apparatus replacement schedule. Evaluate and refine the Quality Assurance Program for EMS that was started in 2025. Continue to deliver a response of well trained and equipped emergency medical resources with a goal of 8 minute response time for 90% of all EMS related calls. Complete all fire prevention visits required by the Department of Safety and Professional Services to ensure fire code compliance. Facilitate and successfully complete the 5 Year reaccreditation process with CPSE. Conduct annual review of MABAS Box Cards/E-MABAS system protocols. Continue to build the department's Health & Fitness program. Review automatic and mutual aid boundaries and pacts with neighboring fire departments. Conduct mutual aid training with multiple neighboring fire departments. Offer CPR Training to Village employees. Maintain compliance with states 2% fire prevention code enforcement program. Continue to deliver a response of well trained and equipped fire suppression resources with a goal of 8 minute response time (13 minutes weeknights) for 90% of fire related calls. Replaced roof at Station 41 and Community Center. Hired full time Fleet Maintenance Officer and implemented 12hr Officer shifts at Station 40. Completed our 3rd Officer Academy and 3 firefighter recruit Academies. Completed a three year process of securing funds, and replacing all of the portable, mobile, and base radios at both stations. Fire Page 23 of 59 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5200-431.09-00 FEDERAL GRANT - FD 84,934 42,973 0 0 0 0 0 0.00% 101-5200-432.03-00 2% FIRE DUES 82,100 92,540 104,841 102,500 0 117,230 115,000 12.20% 101-5200-432.09-00 MISC PUBLIC SAFETY GRANTS/AID-FD 0 0 0 0 12,398 0 0 0.00% 101-5200-432.02-09 MISC GRANTS - SAFETY DAY-FD 0 0 0 0 0 0 0 0.00% 101-5200-440.03-08 FIRE PROTECTION SYSTEMS PERMIT 14,395 8,522 7,491 5,000 2,729 6,500 7,500 50.00% 101-5200-440.03-13 TANK PERMITS (FUEL/CHEMICAL) 0 0 0 0 0 0 0 0.00% 101-5200-466.02-01 FIRE PREVENTION VISITS 4,353 3,546 3,387 2,250 3,525 3,750 2,500 11.11% 101-5200-466.02-02 VEHICLE INCIDENT RESPONSE 11,478 11,200 9,747 10,000 7,436 10,250 10,000 0.00% 101-5200-469.01-03 FALSE ALARM FEES - FD 7,135 13,139 11,045 7,500 10,481 11,500 11,000 46.67% 101-5200-461.01-03 FIRE PROT-COPY/DOC FEES 0 0 0 0 0 0 0 0.00% 101-5200-480.02-01 SALE OF TOWN EQUIPMENT: FD 0 0 423 0 0 0 0 0.00% 101-5200-480.08-11 DONATIONS & CONTRIBUTIONS - FD 0 0 500 0 0 0 0 0.00% 101-5200-480.09-03 MISC REVENUE: PUBLIC SAFETY-FD 2,655 8,139 6,141 1,000 1,462 1,650 1,000 0.00% 101-5200-491.02-05 TRANS FROM FD 205 SRF - FD 0 0 2,466 0 0 0 0 0.00% 101-5200-491.02-05 TRANS FROM SAFETY TRAILER - FD 0 0 0 0 0 0 0 0.00% 101-5200-492.09-00 TRANSFER ASSIGNED BALANCE - FIRE 0 0 0 47,510 0 0 89,598 88.59% Subtotal (Program Revenues) 207,050 180,059 146,040 175,760 38,031 150,880 236,598 34.61% Undesignated Rev. to Balance 314,468 300,242 380,685 450,503 54,957 460,550 460,336 2.18% LEVY to Balance 1,301,504 1,477,390 1,487,250 1,560,669 764,068 1,579,089 1,578,352 1.13% TOTAL REVENUES 1,823,022 1,957,691 2,013,975 2,186,932 857,056 2,190,519 2,275,286 4.04% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5200-620.01-10 SALARIED 246,781 223,071 228,674 291,351 131,148 288,618 288,619 (0.94%) 101-5200-620.01-20 HOURLY/NON-REPRESENTED 143,973 150,448 157,467 226,022 92,436 224,201 243,511 7.74% 101-5200-620.01-21 HOURLY OT/NON-REPR 0 0 845 0 0 0 0 0.00% 101-5200-620.01-22 HOURLY/NON-REPR./P.T. 500,599 558,912 657,795 638,022 304,658 641,332 655,962 2.81% 101-5200-620.01-31 FICA 68,161 70,904 79,519 86,606 40,325 88,293 89,065 2.84% 101-5200-620.01-32 WI RETIREMENT 68,871 77,600 81,907 107,879 43,871 103,600 112,172 3.98% 101-5200-620.01-40 PER DIEM 613 613 490 700 140 700 700 0.00% 101-5200-620.01-42 FIRE CALL PREMIUM 0 0 0 0 0 0 0 0.00% 101-5200-620.01-51 MEDICAL INSURANCE 103,409 120,932 108,252 158,298 67,170 158,007 162,000 2.34% 101-5200-620.01-52 DENTAL INSURANCE 6,088 5,549 5,687 7,722 2,858 6,436 6,435 (16.67%) 101-5200-620.01-53 GROUP LIFE/DISAB INS 2,842 2,569 2,669 3,716 1,409 3,721 3,754 1.02% ACCOUNT ACCOUNT NUMBER NUMBER Fire Page 24 of 59 EXPENDITURES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5200-620.01-97 UNEMPLOYMENT COMP 80 302 94 0 0 0 0 0.00% 101-5200-620.02-10 PROF SERVICE/CONTRACTED 7 0 0 0 7 0 0 0.00% 101-5200-620.02-17 EQUIP RENTAL/CONTRACTED 1,824 1,969 2,549 50 0 0 0 (100.00%) 101-5200-620.02-21 ELECTRICITY 14,999 15,450 13,850 15,450 7,096 15,450 15,760 2.01% 101-5200-620.02-22 NATURAL GAS 8,231 5,323 4,197 7,500 4,545 8,500 8,670 15.60% 101-5200-620.02-23 SEWER/WATER/STORM 12,948 10,968 11,352 11,500 5,747 11,500 11,730 2.00% 101-5200-620.02-24 TELEPHONE 4,329 4,413 4,110 3,150 1,172 2,000 2,040 (35.24%) 101-5200-620.02-40 REPAIR/MAINT SERV/OTHER 5,423 8,984 8,736 8,950 4,312 9,300 10,650 18.99% 101-5200-620.02-41 BUILDING REPAIR & MAINT 42,232 36,581 24,719 22,225 7,298 20,200 14,620 (34.22%) 101-5200-620.03-10 OFFICE SUPPLIES 1,809 2,933 902 9,155 8,654 9,155 2,175 (76.24%) 101-5200-620.03-20 SUBSCRIPTIONS & DUES 13,345 5,704 8,085 8,350 8,525 9,300 9,020 8.02% 101-5200-620.03-30 MILEAGE/MEALS/LODGING 5,435 5,642 7,158 12,990 5,611 11,500 11,075 (14.74%) 101-5200-620.03-35 TRAINING 19,502 15,822 14,094 23,800 9,803 21,500 23,800 0.00% 101-5200-620.03-40 OPERATING SUPPLIES 19,849 14,006 9,472 18,000 5,957 16,000 18,000 0.00% 101-5200-620.03-41 POSTAGE/SHIPPING 273 209 389 300 37 300 300 0.00% 101-5200-620.03-43 ACCREDITATION/AWARDS 1,654 1,680 1,398 1,400 0 1,540 11,540 724.29% 101-5200-620.03-46 CLOTHING/UNIFORM ALLOW 57,328 69,535 69,639 77,750 15,919 77,750 80,475 3.50% 101-5200-620.03-53 EQUIPMENT MAINTENANCE 20,597 18,517 15,330 22,340 8,633 13,500 27,440 22.83% 101-5200-620.03-55 VEHICLE MAINTENANCE 66,584 73,901 74,641 50,000 54,481 70,000 55,000 10.00% 101-5200-620.03-57 CUSTODIAL/MAINTENANCE SUP 4,208 4,163 4,038 4,500 2,856 5,000 4,500 0.00% 101-5200-620.03-58 GROUND MAINTENANCE SUPPLIES 3,168 185 432 1,000 187 1,000 1,000 0.00% 101-5200-620.03-61 OPERATIONAL EQ SUPPLIES 13,117 17,188 18,314 17,905 5,340 17,000 14,375 (19.72%) 101-5200-620.03-72 CRACK SEALING PROGRAM 0 0 0 0 0 0 0 0.00% 101-5200-620.03-90 OTHER SUPPLIES: EOC 23,388 10,354 988 5,000 0 5,000 2,500 (50.00%) 101-5200-620.03-91 PUBLIC SERVICE & EDUCATION 4,658 2,273 1,598 2,390 155 2,200 2,390 0.00% 101-5200-620.03-93 MEDICAL EXAMS 19,584 25,789 36,511 22,700 9,501 27,500 25,000 10.13% 101-5200-620.03-98 PERSONNEL RECRUITMENT 0 1,962 911 1,000 100 1,000 1,000 0.00% 101-5200-620.08-14 CAPITAL EQUIPMENT-OTHER 39,252 0 0 0 0 0 0 0.00% 101-5200-620.08-21 CAP IMPR BUILDING & LAND 0 0 0 0 0 0 0 0.00% 101-5200-620.08-53 VEHICLES (CAP) 0 0 0 0 0 0 0 0.00% 101-5200-620.08-54 CAPITAL EQUIPMENT-OTHER 0 55,000 11,585 6,900 7,105 7,105 48,000 595.65% 101-5200-620.09-42 TRANSFER TO REPLACEMENT FUND-402 277,861 338,240 345,577 312,311 0 312,311 312,008 (0.10%) FIRE PROTECTION 1,823,022 1,957,691 2,013,975 2,186,932 857,056 2,190,519 2,275,286 4.04% TOTAL EXPENDITURES 1,823,022 1,957,691 2,013,975 2,186,932 857,056 2,190,519 2,275,286 4.04% NUMBER ACCOUNT Fire Page 25 of 59 NOTES: Revenues: 1 Expenditures: 1 2 3 4 101-5200-620.01-32: Paid on Call and Part Time Fire Fighters budgeted to be on WI Retirement (8 - increased 1) 5 6 7 8 9 10 101-5200-620.02-17: Copier Leases now budgeted in IT as debt. 101-5200-620.02-40: Base amount of $1,000, fire alarm maint. $700, pest control $300, generator maint (St. 40, 41 & EOC) $1,715, sprinkler maint. $1,180, exhaust system maint. $800, overhead door maint. $500, HVAC maint contract both stations $3,650, Copier Maintenance costs at both stations $1,500, backflow preventer maintenance $1,000. (2023 Chief's reduction $650 plus 2024 Manager cut $1,045 = $1,695 cut) 101-5200-620.02-41: Base amount of $10,000 for station maintenance and rug rental. Projects offset with fund balance: $1,000 re-key old station doors, $2,120 Community Center and Station 40 sprinkler/alarm system backflow preventers, $1,500 Station 40 roof repairs 101-5200-620.03-10: Mailing labels, postcards and miscellaneous office supplies $1,500, office chair $475, dry erase board $200. 101-5200-620.03-20: NFPA link $575, YouTube subscription $1,100, Bryx alerting system maint $4,600, misc memberships (WSFCA, WSFIA, WFSAA, WIDSPS, Sam's Club, Int Code Council) $1,400, misc dues and background checks $225, camera fee $200, Knox Connect Cloud license $600, Canva-Pro Software $120, Adobe PDF Creator $200 New in 2026 increase POC/PT pay schedule by $0.25 per hr; add 95 hrs for PT/POC scheduling. Add 229 hours for full-time Lieutenants and Captain to adjust hours to actual after implementing the 12-hr day shift rotation schedule. 101-5200-432.03-00 Fire Dues: Funds are received from the State of WI and are required to be used for 1) the purchase of fire protection equipment; 2) fire inspection and public education; 3) training fire fighters and inspectors performing duties under s. 101.14; 4) fund fire fighters' pension funds or other special funds for the benefit of disabled or superannuated fire fighters. These funds will offset: 1) Wages and benefits for the Fire Marshal, Fire Prevention Officer, and Fleet Maintenance Officer; 2) Fire personal protective equipment; and 3) Equipment Replacement Funding for the SCBA, Thermal Cameras and Fire Trucks. Fire fighters are paid a minimum of 1 hour for EMS and fire calls. The Fire Department consists of a Fire Chief, Assistant Fire Chief, Division Chief of Training, Fire Prevention Officer, Fleet Maintenance Officer, Fire Marshal, and a Part- Time (P/T) Administrative Management Analyst. The Fire Department is staffed during the week days and the weekends. Fire Department payroll includes 46 Paid-on-Call (POC) Fire Fighters (14,499 hrs) which includes 5 Captains, 7 Lieutenants, 1 Fleet Maintenance, 1 EMS Coordinator, and 33 Fire Fighters, part-time day staffing (11,596 hrs - 6a - 6p Monday through Friday at Station 40), part-time weekend staffing (11,232 hrs for 3 FF/day & 4 FF/night), and a part-time Chaplin (60 hrs); 101-5200-620.01-20: 552 hours for Lieutenants and 77 hours for Captain of additional time budgeted (not overtime due to 7k exception for fire fighters) Staffing Positions and Information 101-5200-620.03-30: This account includes personal mileage, travel expenses, meals, and lodging expenses for: -National Fire Service Conferences: Fire Department Instructors Conference (FDIC) - $3,450 (out of state-IN) -In State Conferences: WI State Fire Chief's Conference, WI State MABAS Conference, WI State Fire Inspector's Conference, WI IAAI Fire Investigator's Conference, & WI Emergency Service Instructors Conference - $5,800 -Department Sponsored Event Costs: Recruit Graduation Ceremonies & Department Work Events - $1,075 -National Fire Academy Meal Tickets (2) - $750 (out of State MD) Fire Page 26 of 59 11 12 13 14 15 16 17 18 18 19 22 101-5200-620.03-46: Includes 6 F/T uniforms ($425/ea) $2,550, 3 P/T uniforms ($300/ea grandfathered) $900, 65 P/T & POC fire fighters hired after 1/1/21 ($225/ea) $14,625, Admin Assistant uniform ($225); service awards, name tags, and uniform repairs $2,500, 10 sets FF gear and repairs $58,675 (3 sets offset with fund balance $17,603), Honor Guard uniforms $1,000. 101-5200-620-03-53: Base amount of $4,960 for large equipment repairs/tests and annual inspections, air compressor testing and annual maint $2,300, annual radio maint contract $7,500, contracted hose testing $6,100, pager/radio repairs $400, extrication tool maint $1,380, SCBA bottle hydro testing $4,800 (offset with fund balance). 101-5200-620.03-61: Base amount of $7,025 for operational firefighting tools & equipment and investigation team supplies and replace 10 pagers $5,275 From fund balance: Ice rescue equipment $700, Class B foam $1,000, Gas meter docking station $375 101-5200-620.03-35: This account includes training costs and expenses for the following: -National Training Fees: Fire Department Instructors Conference (out of state-IN), National Online Training Fees - $4,400 -State Training Fees (Certifications): Emergency Medical Responder Initial Course, Emergency Medical Responder Refresher Course, State Firefighter and EMS Course and Exam Fees - $5,725 -Printed Training Material, Audiovisual, Computer training material - $2,500 -In-State Conference Fees: WI State Fire Chief's Conference, WI State MABAS Conference, WI State Fire Inspector's Conference, WI IAAI Fire Investigator's Conference, & WI Emergency Service Instructors Conference - $3,225 -Misc. State Training Fees & Registrations - $550 -Misc. Training Expenses: Consumables, Training SCBA Mask Covers, & Training Tower Ladder Belts - $2,200 -Officer Development Training: Blue Card Incident Command Training & Testing- $5,200 101-5200-620.03-40: Base amount of $10,000 for operating supplies and new fire hose, EMS supplies and gear $8,000. 101-5200-620.03-43: Annual accreditation progress evaluation fee $1,540, accreditation site visit $10,000 (offset with fund balance) NOTES (cont.): 101-5200-620.03-91: Cost of handout materials and technology upgrades. 101-5200-620.03-98: Marketing & promotional materials for job fairs and PT and POC recruitment. 101-5200-620.03-90 EOC Operating Supplies: EOC training situation exercise (coordinated by the County) $2,500 (offset by fund balance) 101-5200-620.08-54: Stations 40 & 41 Audio System Upgrade for paging and county radio systems $45,000; washer and dryer at both stations $3,000 (all off of fund balance) 101-5200-620.03-93: Annual FF physicals $14,700 ($420 x 35 FF), New FF physicals $12,600 ($1,050 x 12 FF), additional exams $2,000, other required testing $1,000, VM Cut ($5,300) Fire Page 27 of 59 INFORMATION TECHNOLOGY Statement of Purpose: Program Description: 2025 Program Accomplishments: 1 2 3 4 5 6 7 8 9 2026 Program Goals & Objectives: 1 2 3 4 5 6 7 8 Developed capital improvements project tracking map to display planned street reconstruction projects. To leverage the Village's new Office365 platform with its added features to enable departments performance and efficiencies. Implement Share Point software to increase collaboration and promote efficiencies between departments. Advance our infrastructure modernization efforts through ongoing hardware upgrades and replacements by replacing core switches and upgrading firewalls. Expand utilization of our Naviline enterprise software to maximize operational efficiency and data integration by leveraging additional features and processes. Completed infrastructure upgrades of network switches and firewall, door security hardware, and assembly room media and camera systems. Increased resiliency to cyber attacks by adding immutable backups by using cloud storage to our Backup and Recovery system. Installed and configured ArcGIS Enterprise software running on Village server. Launched solution for mapping police calls in the enterprise environment. Migrated public online maps to new map viewer and experience builder application, allowing for new functionality and increased performance, as well as meeting the deadline for the retirement of the old applications. Created GIS solution for tracking water utility meter locations and cross connection surveys. The Information Technology (IT) department is responsible for the coordination of systems development, implementation and operation of the Village’s automated information systems and Geographic Information Systems (GIS). Information Technology uses current technology to provide hardware and software support for all of the Village’s departmental needs. Information Technology also provides telephone, voicemail, mobile phone and copier services. Information Technology (IT) provides hardware and software support for more than 125 Village and Utility department computers and 25 network servers. The department also provides management of the wide area network which connects the Municipal Complex to Fire Station 40, Fire Station 41, Community Center and Utility offices with voice and data and Winnebago County with data. Provides management of Geographic Information Systems (GIS) data and provides support for Village's departments land information needs. IT promotes technology within departments to improve work efficiency and maintains the Village's phone systems, voice mail, e-mail, internet, intranet and mobile communication. IT is responsible for the maintenance and modification of the Village’s web site. Increasing the Village's online presence by adding the ability of having the residents be able to apply for and manage building permits online. Enhanced our cyber security posture by increasing use of Multi-Factor Authentication (MFA), end point protection with a Managed Detection and Response solution (MDR),and enhancing our network policies. Completed a full migration and upgrade of the Villages workstations to Windows 11, enhancing system security, improving performance, and aligning with modern software standards to support long-term operational efficiency. Foster an environment where IT staff can thrive personally and professionally, building confidence, communication, and leadership skills. Explore methods for linking Central Square data to GIS to more efficiently update land data, as well as link utility information. Continue transitioning all web maps to new experience builder application. Move some GIS datasets from ArcGIS Online to new ArcGIS Enterprise installation. IT Page 28 of 59 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 SALE OF TOWN EQUIPMENT: IT 0 0 0 0 0 0 0 0.00% TRANS FROM PUBLIC PROT - IT 0 0 0 0 0 0 2,805 100.00% TRANSFER FROM DEBT SERVICE - IT 878 922 1,014 1,064 1,064 1,064 1,171 10.06% TRANSFER FROM CAPITAL PROJECTS 28,311 407,418 0 0 0 0 0 0.00% TRANS FROM EQUIP FUND to IT 0 0 0 0 0 0 0 0.00% TRANS FROM WTR DEPARTMENT to IT 0 0 0 0 0 0 0 0.00% TRANS FROM SWR DEPARTMENT to IT 0 0 0 0 0 0 0 0.00% TRANSFER ASSIGNED BALANCE - IT 0 0 0 196,095 0 0 109,056 (44.39%) Subtotal (Program Revenues) 29,189 408,339 1,014 197,159 1,064 1,064 113,032 (42.67%) Undesignated Rev. to Balance 96,810 86,197 108,286 134,530 22,668 158,527 138,902 3.25% LEVY to Balance 400,672 424,147 423,049 466,051 315,154 543,542 476,253 2.19% TOTAL REVENUE: 526,671 918,683 532,348 797,740 338,886 703,133 728,187 (8.72%) EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 SALARIED 106,401 112,237 104,698 110,265 49,912 110,288 110,288 0.02% HOURLY/NON-REPRESENTED 37,799 40,362 43,025 44,975 20,337 44,983 44,983 0.02% HOURLY OT/NON-REPR 0 0 339 646 0 0 646 0.00% FICA 10,433 11,074 10,720 10,839 5,017 11,233 11,214 3.46% WI RETIREMENT 9,373 10,400 10,222 10,834 4,882 10,791 11,226 3.62% MEDICAL INSURANCE 43,075 45,825 46,454 50,128 22,343 50,036 51,302 2.34% DENTAL INSURANCE 2,536 2,601 2,445 2,446 1,092 2,457 2,446 0.00% GROUP LIFE/DISAB INS 1,063 1,153 1,111 1,107 470 1,149 1,157 4.52% PROF SERVICE/CONTRACTED 18,377 18,303 16,486 34,972 15,598 34,972 29,921 (14.44%) COMPUTER LICENSE & MAINT 119,044 132,798 186,773 229,517 145,033 229,517 228,272 (0.54%) TELEPHONE 33,742 34,702 33,987 40,270 12,463 36,000 43,870 8.94% REPAIR/MAINT SERV/OTHER 2,100 2,501 1,163 3,500 120 3,500 3,500 0.00% COMPUTER SUPPLIES 5,707 4,363 5,788 6,999 3,494 6,000 6,999 0.00% SUBSCRIPTIONS & DUES 50 580 190 800 0 200 800 0.00% 101-5100-560.02-11 101-5100-560.01-20 101-5100-560.01-31 101-5100-560.01-21 101-5100-560.01-51 NUMBER NUMBER 101-5100-560.01-10 101-5100-491.06-12 101-5100-491.04-02 101-5100-491.04-01 ACCOUNT ACCOUNT 101-5200-491.02-05 101-5100-491.03-01 101-5100-480.02-01 101-5100-492.09-00 101-5100-491.06-11 101-5100-560.02-24 101-5100-560.01-53 101-5100-560.01-32 101-5100-560.02-40 101-5100-560.03-11 101-5100-560.01-52 101-5100-560.02-10 101-5100-560.03-20 IT Page 29 of 59 EXPENDITURES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 MILEAGE/MEALS/LODGING 504 418 1,539 2,850 1,773 2,100 2,850 0.00% TRAINING 501 197 2,906 7,711 1,121 4,000 6,050 (21.54%) COMPUTER EQUIP/SOFTWARE 43,874 81,835 35,801 117,957 46,065 117,000 136,557 15.77% CAPITAL OUTLAY MISC 64,541 387,684 0 82,982 0 0 0 (100.00%) CAPITAL REPLACEMENT FUND 0 0 0 0 0 0 0 0.00% TRANSFER TO REPLACEMENT FUND-402 27,551 31,650 28,702 24,910 0 24,910 22,109 (11.24%) IT OPERATIONS 526,671 918,683 532,348 783,708 329,720 689,136 714,190 (8.87%) CAPITAL LEASE-PRIN 0 0 0 12,687 9,166 12,687 12,900 0.00% CAPITAL LEASE-INTEREST 0 0 0 1,345 0 1,310 1,097 0.00% LEASE DEBT 0 0 0 14,032 9,166 13,997 13,997 (0.25%) INFORMATION TECHNOLOGY 526,671 918,683 532,348 797,740 338,886 703,133 728,187 (8.72%) NOTES: 1 2 3 4 5 6 7 8 9 Director of Information Technology 70% Village - 10% Water - 10% Sewer - 10% Storm PC/Network Technician 70% Village - 10% Water - 10% Sewer - 10% Storm 101-5100-560.08-31 GIS Coordinator 50% Village - 25% Water - 12.5% Sewer - 12.5% Storm PC/Network Technician 20 hours OT 101-5100-560.09-42 101-5100-560.03-30 101-5800-560.06-10 101-5800-560.06-20 101-5100-560.02-10 Professional Services: For contracting outside services for special project $4,900 (total cost $7,000), Security Penetration (PEN) testing $4,550 (total cost $6,525), Creation of Laserfiche workflows $5,600 (total cost $8,000), Offsite Backups or Immutable Backups $3,360 (total cost $5,500), AI service for website $3,850 (total cost $5,000), Cloud hosted service for Access Point control console $1,141 (total cost $1630); Setup MS 365 SharePoint $1,400 (total cost $2,000); Web Site hosting $980 setup (total cost $1,400); Police Arbitrator Evidence video Software migration to new platform $4,000 (offset w/ fund balance) 101-5100-560.02-11 Computer License & Maintenance: Software maintenance and support for previous purchased software, most adjusted for a 4% yearly increase, which has been an industry standard but with high inflation some are increasing more. The Village's maintenance cost has increased 15% over the last 2 years. ESRI Arc info is ending a licensing model that we have and is moving us up to an enterprises edition. $8,000 annually (total cost $16,000, increase 30%). Virtual Server Software was bought by another company that increased by 300%. $4,375 (total cost $6,250), Multi-factor authentication (MFA) Increased number of license within the Police and Utility Departments $3,600 (total $4,500), PD switch scheduling, report writing, case management, etc systems to Blueline Logic (net increase $2,305 offset with transfer from PD Training & Equipment Special Revenue Fund); VB add Stormwater Modeling Program $8,000 (100% Storm Utility); VB add CAD licensing $925 (25% each Village/Water/Sewer/Storm total cost $3,700) 101-5100-560.02-24 Telephone: Village Internet, Mobile Phones and Mobile Data Cards ($33,520), Phone replacement funds ($5,400), fiber pole annual cost ($350), Police Mobile Phone Increase ($4,000) NEW 101-5100-560.02-40 Maintenance Services: Contractual services as needed, such as purchase of IT annual block hours 101-5100-560.03-11 Computer Supplies: Printer toner, cables, other computer related supplies 101-5100-560.08-55 101-5100-560.03-35 NUMBER 101-5100-560.08-15 ACCOUNT IT Page 30 of 59 10 11 12 13 14 101-5100-560.03-30 Miles, Meals, & Lodging: GIPAW conference and fall meeting, Wisconsin Land Information Association (WLIA) conference, GIS Training (out-of-state), Accounting Software (Central Square "HTE") (out of state) 101-5100-560.03-35 Training: Professional training for IT staff and for Naviline users; Accounting Software conference (1 person - out of state) 101-5100-560.03-20 Subscriptions and Dues: Dues for Governmental Information Processing Association of Wisconsin (GIPAW), and WLIA (Wisconsin Land Information Association (GIS) NOTES (cont.): 101-5800-560.06-xx: Calculated principal and interest payments regarding annual copier leases; required by accounting standards changed to classify operating leases as debt in certain situations (NEW) 101-5100-560.08-15 Computer Equip/Software: This account includes the General Fund portions of: Annual computer and tool replacements - $31,500 (total cost $45,000); additional Microsoft SQL server licenses (CALs) $3,500 (total cost $5,000); replace firewalls at Station 40, Plant 2 (University Dr), and Wastewater Office (Airport Rd) cost $4,000 (total $8,000), replace Disaster Recovery / Backup Server and SAN (storage) (located at Fire Station 40) $24,500 (total $35,000); Virtual Host Servers (2) in M/C $23,800 (total $34,000); replace Network Core Switches $25,200 (total cost $36,000); add redundant firewall $24,056 (total $34,366) in M/C; new Stormwater Modeling program cost $0 (total $8,000 in Stormwater budget) IT Page 31 of 59 JUDICIAL Statement of Purpose: Program Description: 2025 Program Accomplishments: 1 2 3 4 5 6 7 8 9 10 2026 Program Goals & Objectives: 1 2 3 4 5 The Municipal Court’s main purpose is to contribute to the quality of life in our community by fairly and impartially administering justice in the most effective, efficient, and professional manner possible. The Municipal Court has exclusive jurisdiction over actions involving traffic and ordinance violations under which the penalty is a forfeiture. The Court conducts all initial appearances and trial proceedings and enters judgment accordingly. Also in 2025 Court is held once a month at NHS for juvenile citations issued at school. The Court is responsible for maintaining all court records, setting the bond schedule for all non-traffic offenses and issuing warrants and commitments for defendants who fail to appear or comply with court orders. The Municipal Judge has the authority to perform marriages. The Court Manager also enters suspensions and citations in the State Debt Collection Program (SDC), enters warrants, completes monthly and annual financial reports and statistics for the Village Board. On a monthly basis, the Court Manager enters payments from SDC and submits defendants forfeiture debt. Clerk then generates several reports and submits to the police department in order to ensure the court and police records coincide with each other. Lastly on a daily basis, the Court Manager processes payments from the mail, online and in person. Collected approximately $65,731.97 in forfeitures through AllPaid Payment Services as of 07-22-2025, which permits forfeitures to be paid with a credit card, by phone or online. Participated in State Debt Collection, which collected approximately $57,910.03 in unpaid forfeitures as of 07-22-2025. Continued participation in educational programs that are aimed at increasing awareness of the consequences of unlawful behavior: Traffic Safety School and the 3rd Millennium online drug, alcohol, tobacco, shoplifting and disorderly conduct programs. Also Court uses Teen Court and the "cheers" class. Provide persons who are determined to be indigent the option to make monthly installment payments as a way to satisfy forfeitures instead of costly jail commitments, state debt collection or suspension of drivers license for failure to pay. Cooperated with Police Department and the Village Clerk in restructuring ordinance code and bond schedule. Both the Municipal Judge & Court Manager attended State Court continuing education seminars. As of March 2024 the Court has started hearing cases once a month at Neenah High for all citations issued at school. Continue the quality of service without unduly increasing costs to promote public confidence in the judicial system. Continue with virtual pretrials to keep attorney fees from increasing. Continue to work on the efficiency of juvenile Court at Neenah High School. Continue using State Debt Collection on Tips, which minimizes any errors. Also work with the police department on a monthly basis to keep records Continued reduction in jail lockup fees due to alternative means to obtain payments. Working closely with NHS regrading any juveniles issued citations at school. Communicate with the State Legislature regarding items of interest to the Municipal Court, specifically with the OWI procedures and court costs. Continue to review and revise the Municipal Bond Schedule to stay consistent with the surrounding communities. Judicial Page 32 of 59 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5200-451.03-00 SERVICE/PROCESS FEE 60 270 930 500 770 1,000 1,000 100.00% 101-5100-451.04-00 COURT COSTS 39,241 41,165 63,276 55,000 39,559 64,000 64,000 16.36% Subtotal (Program Revenues) 39,301 41,435 64,206 55,500 40,329 65,000 65,000 17.12% Undesignated Rev. to Balance 15,101 12,492 14,825 19,209 1,548 17,512 18,568 (3.33%) LEVY to Balance 62,497 61,467 57,919 66,544 21,516 60,042 63,665 (4.33%) TOTAL REVENUE: 116,899 115,394 136,951 141,253 63,393 142,554 147,233 4.23% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5100-510.01-10 SALARIED 8,240 8,240 8,303 10,751 4,275 10,321 12,000 11.62% 101-5100-510.01-20 HOURLY NON-REPR F/T 49,259 51,216 54,378 57,140 25,838 57,151 57,151 0.02% 101-5100-510.01-21 HOURLY OT/NON-REPR 44 - 282 - 51 0 0 0.00% 101-5100-510.01-31 FICA 3,953 4,250 4,482 4,826 2,136 4,795 4,915 1.84% 101-5100-510.01-32 WI RETIREMENT 3,205 3,492 3,773 3,971 1,799 3,972 4,115 3.63% 101-5100-510.01-51 MEDICAL INSURANCE 20,512 21,917 24,449 26,383 11,759 26,380 27,000 2.34% 101-5100-510.01-52 DENTAL INSURANCE 1,208 1,244 1,287 1,287 575 1,293 1,287 0.00% 101-5100-510.01-53 GROUP LIFE/DISAB INS 389 411 432 430 183 427 450 4.65% 101-5100-510.02-10 PROF SERVICE/CONTRACTED 0 0 2,246 2,000 103 2,500 2,500 25.00% 101-5100-521.02-15 LEGAL COUNSEL 28,472 23,033 35,022 32,000 15,724 33,000 35,000 9.38% 101-5100-510.03-10 OFFICE SUPPLIES 84 101 98 400 0 300 400 0.00% 101-5100-510.03-20 SUBSCRIPTIONS & DUES 100 100 100 100 150 150 150 50.00% 101-5100-510.03-30 MILEAGE/MEALS/LODGING 180 0 196 425 0 425 425 0.00% 101-5100-510.03-35 TRAINING 740 740 840 840 800 840 840 0.00% 101-5100-510.03-41 POSTAGE 513 650 1,063 700 0 1,000 1,000 42.86% JUDICIAL 116,899 115,394 136,951 141,253 63,393 142,554 147,233 4.23% TOTAL EXPENDITURES 116,899 115,394 136,951 141,253 63,393 142,554 147,233 4.23% ACCOUNT NUMBER ACCOUNT NUMBER Judicial Page 33 of 59 NOTES: 1 2 3 4 5 6 101-5100-521.02-15 Legal Counsel: Will continue doing pretrials by Go-to-Meeting (remote). The impact of increased juvenile citations related to Neenah High School has not caused an increase to legal counsel expenditures and is not expected too. The increase for 2025 is due to the increased volume of tickets being issued and also the increased number of people pleading not guilty which results in increased use of outside legal service. 101-5100-510.03-30 Mileage/Meals/Lodging: The Judge and Court Clerk will each be attending one seminar in 2025 101-5100-510.03-35 Training: Continuing Judicial Education Dues $800 and yearly municipal court clerk seminar $40 101-5100-510.02-10 Professional Services/Contracted: The costs in this account include: Jail Lock Up Fee, Interpreter Fees and Substitute Judge. Delinquent fines are submitted to State Debt Collection (SDC) program first, with a warrant for non-payment only issued if SDC is unsuccessful, which has decreased jail lock up fees. Account #101-5200-451.03-00 for Service/Process Fee offsets the Jail Lock-Up Fee. Major increase requested for interpreter services for more languages that are not as common or frequent in this area. 101-5100-510.03-20 Subscription and Dues: $150 Municipal Judge Association 101-5100-510.01-10 Salaried: Judge annual wages were increased to $12,000 effective with new term May 1, 2025 Judicial Page 34 of 59 LEGISLATIVE Statement of Purpose: Program Description(s): 2026 Program Goals & Objectives: 1 2 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5100-492.09-00 TRANSFER ASSIGNED BALANCE - LEG 0 0 0 57,288 0 0 57,288 0.00% Subtotal (Program Revenues) 0 0 0 57,288 0 0 57,288 0.00% Undesignated Rev. to Balance 10,543 10,293 10,571 11,768 1,858 11,830 12,136 3.13% LEVY to Balance 43,635 50,649 41,298 40,768 25,829 40,561 41,612 2.07% TOTAL REVENUE: 54,178 60,942 51,869 109,824 27,687 52,391 111,036 1.10% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5100-500.01-10 SALARIED 35,732 35,126 35,555 35,850 15,466 35,850 35,850 0.00% 101-5100-500.01-31 FICA 2,733 2,687 2,729 2,743 1,183 2,743 2,743 0.00% 101-5100-500.01-32 WI RETIREMENT 856 894 914 603 281 598 625 3.65% 101-5100-500.02-10 PROFESSIONAL SERVICES 1,160 1,405 2,049 2,350 440 2,000 2,090 (11.06%) 101-5100-500.03-20 SUBSCRIPTIONS & DUES 7,419 8,397 9,072 9,440 9,585 9,750 9,940 5.30% 101-5100-500.03-25 LEGAL AND DISPLAY ADS 242 - - - - - - 0.00% 101-5100-500.03-30 MILEAGE/MEALS/LODGING 616 714 550 550 250 850 1,500 172.73% 101-5100-500.03-35 TRAINING 515 190 500 500 370 450 500 0.00% 101-5100-500.03-90 OTHER SUPPLIES & EXPENSE 74 1,582 500 500 112 150 500 0.00% 101-5100-500.08-14 CAPITAL EQUIPMENT-OTHER 4,831 9,947 - 57,288 - - 57,288 0.00% LEGISLATIVE 54,178 60,942 51,869 109,824 27,687 52,391 111,036 1.10% The legislative body is responsible to the public to conduct annual Village meetings, special Village meetings and regular Board meetings. It is also responsible to conduct the Board of Review. Under these responsibilities, the legislative body is charged with assessing the need to create, amend and rescind ordinances, resolutions and/or policies of the Municipality, which includes setting the annual tax levy. The purpose of this program is to provide fair and equal representation for all citizens in the Village of Fox Crossing. Representation includes access to the political system, distribution of services and application of taxing authority. ACCOUNT NUMBER NUMBER To work with Village Manager and staff to create strategic goals. Continue to hold organizational workshops and budget preparation workshops. ACCOUNT Legis Page 35 of 59 NOTES: 1 2 3 4 5 101-5100-500.08-14 Capital Equipment - Other: $23,800 Assembly Room AV Project (total cost $34,000, 70% General Fund) (offset w/fund balance); $28,000 Assembly Room Camera and recording equipment upgrade-includes live stream capability (total cost $40,000, 70% General Fund) (offset w/ fund balance) 101-5100-500.03-90 Other Supplies & Expense: Plaques and other miscellaneous supplies 101-5100-500.02-10 Professional Services: Provides videotaping for 23 Board meetings and budget public hearing meeting 101-5100-500.03-35 Training: Includes attendance at the annual Wisconsin League of Municipalities Conference and other various training opportunities 101-5100-500.03-20 Subscriptions and Dues: Includes Wisconsin League of Municipalities, Post-Crescent subscription, Fox Cities Chamber of Commerce, and Room Tax Commission fee. Increase in League of Municipality fee and Sponsorship fee for Memorial Day Parade Legis Page 36 of 59 MISCELLANEOUS ACCOUNTS Statement of Purpose: REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5100-431.09-00 FEDERAL GRANT - GENERAL 0 0 0 0 0 0 0 0.00% 101-5100-432.09-00 MISC STATE GRANT 717 0 0 0 0 0 0 0.00% 101-5100-491.03-01 TRANSFER FROM DEBT SERVICE 0 0 0 0 0 0 0 0.00% 101-5300-491.02-01 TRANS FROM GARBAGE FUND 44,565 44,059 36,377 55,802 0 40,000 40,910 (26.69%) 101-5100-491.06-11 TRANS FROM WTR DEPARTMENT to MC 26,838 23,748 17,022 20,000 0 20,000 20,000 0.00% 101-5100-491.06-12 TRANS FROM SWR DEPARTMENT to MC 26,422 22,769 16,216 20,000 0 20,000 20,000 0.00% 101-5100-491.06-13 TRANS FROM STORM DEPARTMENT to MC 52,972 45,537 32,399 37,500 0 37,500 37,500 0.00% 101-5100-491.06-13 TRANS FROM STORM UTILITY advance to 613 0 0 0 0 0 0 0 0.00% 101-5100-491.06-13 TRANS FROM STORM UTILITY repayment of prior expenses 0 0 0 50,000 0 0 50,000 0.00% 101-5100-492.04-01 TRANSFER FROM SETTLEMENT FUNDS-MC 0 0 0 0 0 0 0 0.00% 101-5100-492.09-00 TRANSFER ASSIGNED BAL - ACCRUAL 0 0 0 0 0 0 0 0.00% 101-5100-492.09-00 TRANSFER ASSIGNED BAL - RESERVE 0 0 0 0 0 0 0 0.00% 101-5100-492.09-00 TRANSFER ASSIGNED BALANCE - MC 0 0 0 77,170 0 0 70,000 (9.29%) 101-5100-492.09-00 TRANSFER ASSIGNED BALANCE - Gen 0 0 0 0 0 0 35,000 100.00% Subtotal (Program Revenues) 151,514 136,113 102,013 260,472 0 117,500 273,410 4.97% 101-5100-410.02-00 MOBILEHOME FEE-TN SHARE 63,299 61,813 62,736 60,000 39,900 60,000 60,000 0.00% 101-5100-410.03-00 HOTEL/MOTEL TAX 0 0 0 0 0 0 0 0.00% 101-5100-410.05-01 PAYMENT IN LIEU OF TAXES-MUNICIPAL OWNED685,953 633,935 648,571 690,000 0 650,000 690,000 0.00% 101-5100-410.05-09 PAYMENT IN LIEU OF TAXES-OTHER 619 580 566 600 519 600 600 0.00% 101-5100-410.09-00 OTHER TAXES 0 283 6,712 6,000 6,688 6,688 6,000 0.00% 101-5100-432.02-00 SHARED REVENUE - STATE 355,346 354,390 842,560 840,873 0 865,012 889,555 5.79% 101-5100-432-02-01 EXPENDITURE RESTRAINT 0 0 0 0 0 0 0 0.00% 101-5100-432.04-01 COMPUTER EXEMPT AID 176,098 176,098 176,098 176,098 0 176,098 176,098 0.00% This budget information represents revenue accounts that are general to the Village and not specific to any program, such as State Shared Revenue, various State aid payments, and general miscellaneous revenues. These revenues, along with general property taxes are allocated out to each Department, as needed, to balance each Department budget. Also included, listed before the general revenues, are transfers from other funds that are primarily fee based funds as reimbursement of municipal complex costs, other administrative costs, or use of general Village assets. Also listed are the expenditures associated with the Municipal Complex operations and expenditures considered General Government that apply to the Village as a whole that are not coded to or allocated to specific Departments. ACCOUNT NUMBER Misc Page 37 of 59 REVENUES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 101-5100-432.04-02 PERSONAL PROPERTY AID 69,864 69,864 69,864 283,810 283,811 283,811 283,811 0.00% 101-5100-432.07-01 FEE SUBSIDY-CABLE FRANCHISE FEES 43,880 43,880 43,880 43,880 0 43,880 43,880 0.00% 101-5100-433.01-01 COUNTY SHARED TAXES - SALES TAX 0 0 0 0 0 36,760 30,000 100.00% 101-5100-440.09-01 FRANCHISE FEES/CABLE TV 175,935 168,652 164,435 170,000 37,017 160,000 170,000 0.00% JUDGEMENTS AND DAMAGES 0 0 0 0 0 0 0 0.00% 101-5100-461.01-00 COPY/DOCUMENT FEES 0 0 32 0 0 0 0 0.00% 101-5100-463.01-00 RENT-TOWN PROPERTY: GENERAL 29,320 29,680 30,670 25,930 17,157 26,000 27,500 6.05% 101-5200-464.07-00 IMPACT FEES-FIRE STATION 189,302 16,432 8,175 20,000 23,834 28,200 20,000 0.00% 101-5100-469.05-00 ROADWAY DEV. AGREEMENT 3,300 0 0 0 2,800 2,800 0 0.00% AWARDS 0 0 0 0 0 0 0 0.00% 101-5100-480.02-01 SALE OF TOWN EQUIPMENT: GEN 0 0 0 0 0 0 0 0.00% 101-5100-480.09-00 MISC REVENUE: GENERAL 43,173 39,238 6,237 15,000 17,137 15,000 15,000 0.00% 101-5100-491.04-02 TRANSFER FROM EQUIP REPLACE FUND 0 0 0 0 0 0 0 0 OUTSTANDING CKS/PRIOR YRS Subtotal (Unallocated Revenues) 1,836,089 1,594,845 2,060,533 2,332,191 428,863 2,354,849 2,412,444 3.44% 101-5100-410.01-00 GENERAL PROPERTY TAX 7,598,227 7,846,554 8,047,835 8,077,145 5,961,413 8,073,000 8,271,470 2.41% Undesignated Revenue % of Unallocated 19.46% 16.89% 20.38% 22.40% 6.71% 22.58% 22.58% 0.80% General Property Tax % of Unallocated 80.54% 83.11% 79.62% 77.60% 93.29% 77.42% 77.42% (0.23%) Subtotal (Program Revenues) 151,514 136,113 102,013 260,472 0 117,500 273,410 4.97% Undesignated Rev. to Balance Program 158,412 14,573 81,451 43,194 103,029 37,164 79,297 83.58% LEVY to Balance Program 654,747 70,568 316,012 147,406 1,431,297 126,360 271,815 84.40% TOTAL REVENUE: 964,673 221,255 499,476 451,072 1,534,325 281,024 624,522 38.45% EXPENDITURES: Municipal Complex 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 HOURLY/NON-REPRESENTED 44,153 46,365 48,383 47,172 20,246 47,181 47,181 0.02% HOURLY OT/NON-REPR 389 1,262 237 1,356 0 1,356 1,356 0.00% HOURLY/GENERAL UNION 0 0 0 0 0 0 0 0.00% HRLY. OT/GEN UNION 0 0 0 0 0 0 0 0.00% FICA 3,220 3,414 3,722 3,712 1,597 3,713 3,713 0.03% WI RETIREMENT 2,916 3,246 3,329 3,373 1,407 3,373 3,495 3.62% MEDICAL INSURANCE 8,348 8,903 16,611 0 0 0 0 0.00%101-5100-590.01-51 101-5100-590.01-32 101-5100-590.01-21 101-5100-590.01-31 ACCOUNT 101-5100-590.01-24 101-5100-590.01-25 NUMBER ACCOUNT NUMBER 101-5100-590.01-20 Misc Page 38 of 59 EXPENDITURES: Municipal Complex (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 DENTAL INSURANCE 391 406 18 0 0 0 0 0.00% GROUP LIFE/DISAB INS 356 379 400 370 157 382 385 4.05% PROF SERVICE/CONTRACTED 0 0 393 17,200 17,200 25,756 10,000 (41.86%) ENGINEERING 0 0 0 0 0 0 0 0.00% EQUIP RENTAL/CONTRACTED 4,594 4,289 4,700 3,326 1,024 2,150 3,326 0.00% ELECTRICITY 48,550 57,822 55,943 58,000 31,461 61,672 58,000 0.00% NATURAL GAS 40,992 30,140 24,161 44,000 24,875 35,025 44,000 0.00% SEWER/WATER/STORM 16,844 17,657 18,147 19,000 9,561 19,250 19,000 0.00% TELEPHONE 9,592 9,536 9,431 10,000 7,292 9,500 10,000 0.00% REPAIR/MAINT SERV/OTHER 6,690 8,778 11,186 9,400 599 7,500 9,400 0.00% BUILDING REPAIR & MAINT 79,377 32,580 95,228 57,850 29,767 60,000 60,000 3.72% CLOTHING/UNIFORM ALLOW 300 0 149 400 298 400 400 0.00% CUSTODIAL/MAINTENANCE SUP 10,915 10,796 7,852 9,500 5,402 7,000 9,500 0.00% GROUNDS MAINTENANCE SUPPL 1,402 2,361 2,207 1,652 836 2,000 2,000 21.07% CAP IMPR BUILDING & LAND 247,161 215,519 19,410 59,970 13,876 60,000 60,000 0.05% CAP IMPROVEMENT MISC 0 0 0 0 0 0 0 0.00% TRANSFER TO REPLACEMENT FUND-402 1,917 1,917 1,917 1,917 0 1,917 1,917 0.00% MUNICIPAL COMPLEX 528,107 455,370 323,422 348,198 165,598 348,175 343,673 (1.30%) EXPENDITURES: General Government 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 PROF SERVICE/CONTRACTED 5,523 5,279 5,498 5,800 4,435 7,346 5,800 0.00% SITE MAINTENANCE-EAB 0 4,400 10,000 35,000 0 17,500 35,000 0.00% OFFICE SUPPLIES 10,164 5,185 5,224 10,100 714 6,000 10,100 0.00% POSTAGE/SHIPPING 7,711 12,790 9,741 12,750 5,559 10,500 12,750 0.00% CONTINGENCY FUND 0 0 0 30,000 0 0 30,000 0.00% NON-REP WAGE ADJUSTMENTS 0 0 0 -26 0 0 186,144 ######### 101-5100-600.09-20 TRANSFER TO SRF 500 500 500 500 0 500 0 (100.00%) 101-5100-600.09-40 TRANSFER TO CAP PROJS GENERAL GOVERNMENT 23,898 28,154 30,963 94,124 10,708 41,846 279,794 197.26% TOTAL EXPENDITURES 552,005 484,524 354,386 442,322 176,306 390,021 623,467 40.95% 101-5100-600.02-10 101-5100-600.03-99 ACCOUNT 101-5100-590.03-57 101-5100-600.03-41 101-5100-600.03-99 101-5100-600.03-10 101-5100-600.02-34 ACCOUNT 101-5100-590.09-42 NUMBER 101-5100-590.08-19 101-5100-590.08-31 101-5100-590.01-53 101-5100-590.03-58 101-5100-590.02-21 101-5100-590.02-24 101-5100-590.02-41 101-5100-590.02-40 101-5100-590.03-46 101-5100-590.02-14 101-5100-590.02-17 101-5100-590.02-22 NUMBER 101-5100-590.01-52 101-5100-590.02-23 101-5100-590.02-10 Misc Page 39 of 59 Notes: Revenue 1 2 3 4 Notes: Municipal Complex Expenditures 1 2 3 4 5 6 7 Notes: General Government Expenditures 8 101-5100-590.02-10 Professional Services - $10,000 Miscellaneous exterior building perimeter improvements (offset with fund balance) 101-5100-491.06-13 Transfer from Stormwater Utility: $85,000 Partial Repayment of prior stormwater operating expenses and debt service - $50,000 Reimbursement for Municipal Complex Expenses (10%) - $35,000 101-5100-432.04-02 Personal Property Aid: $283,811 This was a new account in 2019 when the State of Wisconsin eliminated the locally assessed business personal property taxes for machinery, tools and patterns and created a state payment to the taxing jurisdictions for the elimination of these funds. The aid was set at $69,864 based on 2017 values. In 2024 the State eliminated all personal property taxes and increased the amount of the aid by the 2023 values of $213,947. The aid does not have an escalator and is not expected to change. NOTES: 101-5100-410.05-01 Payment in Lieu of Taxes: $690,000 Water Utility payment to Village per Wisconsin Public Service Commission calculation 101-5100-590.01-25 Overtime - Custodian 40 hrs OT 101-5100-600.02-34 Site Maintenance-EAB - $0 The annual $10,000 Emerald Ash Borer funding (to savings) was halted in 2023. As of 12/31/24, there is $52,250 of assigned fund balance designated for future EAB projects. The anticipated balance for 12/31/25 is $37,250. The 2026 budget is to use $35,000 of these funds in 2026, with $25,000 by Parks and $10,000 by Streets to remove ash trees using these funds. 101-5100-590.03-46 Clothing/Uniform Allowance: $400 Custodian's safety shoes, shirts, pants. 101-5100-590.03-57 Custodial/Maintenance Supplies: $9,500 Miscellaneous maintenance and cleaning supplies for Municipal Complex. 101-5100-590.03-58 Grounds Maintenance Supplies: $2,000 Outside area of building maintenance, consisting of fertilizer, stone, mulch, plants, complex sidewalk salt. 101-5100-590.08-19 Building Capital: $60,000 All offset with fund balance: AC unit for IT room - $20,000, municipal complex bathroom updates (such as wall tiles, fixtures, and stall walls) - $40,000 101-5100-590.02-41 Building Repair & Maintenance: $60,000 $7,200 Rug/towel rental and bathroom deep clean (yearly), $600 Jib crane inspection (annual), $500 Vehicle Lift inspection, $4,000 Overhead garage doors maintenance, $10,750 Main Building HVAC (incl. boiler cleaning, inspection, and certification), $5,750 Security Storage Building HVAC, $1,600 Generator maintenance (annual), $3,250 Security System Monitoring (main and storage bldgs), $600 Backflow preventer (annual testing), $10,700 Fire Sprinkler System Service and testing (quarterly) and annual testing backflow preventor (main and storage bldgs), $4,450 Fire alarm system monitoring and inspection (main and storage bldgs), $600 Fire Extinguisher maintenance and inspection (annual), $10,000 Misc. repairs 101-5100-491.xx-xx Transfers from other Funds These accounts record payments to the General Fund from other funds, such as Garbage, Recycling, Water, Sewer and Stormwater for administrative wages and benefits and use of the Municipal Complex and general Village assets. Misc Page 40 of 59 PARK & RECREATION Statement of Purpose: Program Description: 2025 Accomplishments: Recreation 1 Added Special Events - A Beary Special Night, Howl-O-Ween Treat Trail 2 Added additional trips - Door County Tour, Old World Christmas Market 3 Added additional adult fitness classes 4 Retained 71% of summer programming staff 5 Continued to recruit and retain business sponsors 6 Attended continuing education opportunities 7 Replaced Communty Center roof (coordinated with Fire Department) Parks 1 Replaced Westfield Park playground 2 Replaced O'Hauser Park playground - in progress 3 Continued to partner with Rent.fun to bring a kayak rental program to Fritse Park 4 Reconstructed American Drive Trail (from BB to E. Shady Ln) 5 Reconstructed Cold Spring Road Trail (from W. American to Jacobsen Rd) - in progress 6 Reconstructed Friendship Trail (from CTH CB to Cold Spring Rd) - in progress 7 Installed security cameras at Palisades Park 8 Cracksealed and sealcoated O'Hauser Park south parking lot 9 Cracksealed Fritsch Park, O'Hauser Park north and Anunson Farm Park parking lots 10 Cracksealed and sealcoated multiple trails The Park and Recreation Department is responsible for the development and maintenance of the Village's parks, trails, and natural areas. The department is also responsible for the maintenance and operation of the Community Center. Along with maintaining the grounds and facilities mentioned, the Park and Recreation Department is in charge of the development and promotion of recreation programs and special events. The Park and Recreation Department is committed to enhancing the quality of life of the community. There are sixteen parks located throughout the Village of Fox Crossing along with five open space areas and over twenty miles of trails. Located within those parks and along the trails are opportunities for passive and active recreation. There are also six pavilions available for rent from the months of May-October. The extensive trail system allows for pedestrian and bicycle travel to many areas throughout the Village. The recreation portion of the department provides programs for youth to adults as well as numerous special events and community friendly activities. The Community Center provides space for recreation sponsored programs as well as being available to rent year-round. Park-Rec Page 41 of 59 2025 Accomplishments - Parks (cont.): 11 Held an Arbor Day Celebration and planted numerous trees throughout park and trail system and maintained Tree City USA status 12 Continued planting trees and benches via the memorial/donor program 13 Volunteer work groups spent numerous hours improving the Rydell Conservancy and Woodland Prairie Park bike trails 14 Resurfaced sports courts at Wittmann Park 15 Finalized concept plan for Schildt Park renovation/addition 16 Removed dock at the Rydell Conservancy - in progress 17 Installed new shade/covered picnic tables at the Rydell Conservancy 18 Removed ash trees from park system (ongoing) 19 Completed semi-annual playground inspections and made necessary repairs/replacements 20 Updated tee signs at O'Hauser Main Disc Golf Course 21 Completed one phase of Trestle Trail structural repairs 22 Replaced bleachers on Lehl Field at O'Hauser Park 23 Attended continuing education opportunities 2026 Program Goals Recreation 1 Grow overall program participation by 5% 2 Develop and offer new mutli-week youth programs 3 Develop and offer new adult programs 4 Replace tables at the Community Center 5 Continue to create and build relationships with community businesses 6 Maintain 100% direct program cost recovery 7 Staff to attend WPRA State Conference and other continuing education opportunities Parks 1 Schildt Park renovation/addition project to include pickleball courts, trails, new parking, playground replacement, building repairs 2 Replace Kippenhan Park Playground 3 Reconstruct a portion of the American Drive Trail 4 Update security cameras at Wittmann Park 5 Install new shade/covered picnic table at Fritsch Park 6 Continue replacing tee signs at O'Hauser Park Main Disc Golf Course 7 Continue picnic table replacement program 8 Perform semi-annual playground inspections and repair/replace equipment as needed 9 Continue to crackseal and sealcoat maintenance on trails and parking lots 10 Staff to attend WPRA State Conference, CPSI Course and other continuing education opportunities Park-Rec Page 42 of 59 REVENUES - Park: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5500-431.09-00 FEDERAL GRANT - PK 0 0 0 0 0 0 0 0.00% 101-5500-432.06-01 STATE GRANT/PARKS 0 0 0 0 0 0 0 0.00% 101-5500-432.09-00 MISC STATE GRANT 0 0 0 0 0 0 0 0.00% 101-5500-463.02-00 RENT-TOWN EQUIP: PARK 318 342 420 300 126 300 300 0.00% 101-5500-463.04-00 PARK RENTALS 22,822 25,302 27,546 25,000 15,349 25,000 22,850 (8.60%) 101-5500-480.02-01 SALE OF TOWN EQUIPMENT: PK 0 0 0 200 0 0 0 (100.00%) 101-5500-480.03-02 KIOSK ADS 0 0 0 0 0 0 0 0.00% 101-5500-480.04-01 VENDING MACHINES 644 636 731 650 138 500 650 0.00% 101-5500-480.09-00 MISC REVENUE: PARK 1,566 398 1,701 1,000 940 1,000 1,000 0.00% 101-5500-491.02-05 TRANSFER FROM OPEN SPACE 0 0 0 0 0 0 0 0.00% 101-5500-491.02-05 TRANSFER FR PARK IMPROVEMENTS 0 0 0 0 0 0 0 0.00% 101-5500-491.02-05 TRANSFER FROM BOAT TRAILER FEES 0 13,413 0 0 0 0 0 0.00% 101-5500-491.02-05 TRANSFER FROM PALS DONATIONS 0 0 0 0 0 0 0 0.00% 101-5500-491.02-05 TRANSFER FROM FRIENDS OF PK 3,616 268 1,399 0 0 0 0 0.00% 101-5500-491.02-05 TRANSFER FROM DISC GOLF FEES/DONATIONS24,520 57,610 19,246 20,926 0 16,746 66,776 219.11% 101-5500-491.02-05 TRANSFER FROM TRAIL DONATIONS 0 0 0 0 0 0 0 0.00% 101-5500-491.02-05 TRANSFER FROM INDIAN MOUND RECONSTRUCTION0 0 0 0 0 0 0 0.00% 101-5500-491.02-05 TRANSFER FROM TREE FUND (FORMERLY STREET TREE FEES)0 0 5,237 17,000 0 17,000 5,000 (70.59%) 101-5500-491.02-05 TRANSFER FROM WOODLAND PRAIRIE CELL TOWER0 0 0 0 0 0 0 0.00% 101-5500-491.02-05 TRANSFER FROM ROOM TAX SRF 0 0 14,292 750 0 750 0 (100.00%) 101-5500-491.02-05 TRANSFER FROM IMPACT FEES 0 0 0 0 0 0 0 0.00% 101-5500-492.09-00 TRANSFER ASSIGNED BALANCE - PK 0 0 0 151,500 0 0 86,000 (43.23%) Park Subtotal (Program Revenues) 53,486 97,969 70,572 217,326 16,553 61,296 182,576 (15.99%) REVENUES - Recreation: 101-5500-468.01-01 SPRING REC FEES 15,228 19,847 19,043 19,721 19,732 19,732 21,289 7.95% 101-5500-468.01-02 SUMMER PROGRAM FEES 51,041 48,039 52,191 52,185 47,530 52,185 54,065 3.60% 101-5500-468.01-03 FALL PROGRAM FEES 33,334 37,938 42,166 35,106 6,700 35,106 36,238 3.22% 101-5500-468.01-04 WINTER PROGRAM FEES 28,178 33,048 36,388 34,564 10,553 34,564 34,888 0.94% 101-5500-468.02-01 STATE ATTRACTIONS 17,112 20,466 20,470 18,000 2,184 18,000 18,000 0.00% 101-5500-463.01-00 RENT-TOWN PROPERTY: PARK 26,702 31,017 25,773 24,669 12,008 24,016 24,669 0.00% ACCOUNT NUMBER Park-Rec Page 43 of 59 REVENUES - Recreation (cont.): 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 101-5500-463.03-00 COMMUNITY CENTER RENTAL 17,314 20,887 22,867 20,000 8,216 20,000 21,000 5.00% 101-5500-480.08-11 DONATIONS & CONTRIBUTIONS - PK/REC 0 0 13,500 0 0 0 0 0.00% 101-5500-480.09-01 MISC REVENUE: RECREATION 1,036 467 437 500 121 300 400 (20.00%) 101-5500-492.09-00 TRANSFER ASSIGNED BALANCE - REC 0 0 0 1,500 0 0 4,900 226.67% Recreation Subtotal (Program Revenues) 189,945 211,709 232,835 206,245 107,044 203,903 215,449 4.46% Total Program Revenue 243,431 309,678 303,407 423,571 123,597 265,199 398,025 (6.03%) Undesignated Rev. to Balance 181,690 188,086 227,727 252,735 31,584 279,388 266,378 5.40% LEVY to Balance 751,967 925,506 889,676 875,548 439,109 957,935 913,331 4.32% TOTAL REVENUE: 1,177,088 1,423,270 1,420,810 1,551,854 594,290 1,502,522 1,577,734 1.67% EXPENDITURES-Park: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 SALARIED 34,401 36,929 48,371 51,185 23,429 51,197 51,196 0.02% HOURLY/NON-REPRESENTED 217,701 237,776 256,783 264,657 120,724 266,230 265,492 0.32% HOURLY OT/NON-REPR 7,942 7,328 9,728 9,278 3,622 7,271 9,279 0.01% HOURLY/NON-REPR./P.T. 60,000 65,470 77,806 84,282 26,571 84,282 91,453 8.51% P/T NON-REP OT 2,300 1,351 3,083 3,587 1,105 3,587 3,906 8.89% FICA 23,725 26,194 29,667 30,301 13,070 30,269 30,881 1.91% WI RETIREMENT 16,657 19,123 21,730 27,196 10,246 23,711 28,715 5.59% PER DIEM 2,660 2,975 2,485 4,165 1,085 4,165 3,185 (23.53%) MEDICAL INSURANCE 63,357 54,632 63,285 95,013 29,657 68,216 101,251 6.57% DENTAL INSURANCE 2,661 2,959 3,310 3,328 1,440 3,314 3,540 6.37% GROUP LIFE/DISAB INS 1,832 2,123 2,332 2,325 977 2,393 2,414 3.83% UNEMPLOYMENT COMP 0 0 0 0 0 0 0 0.00% PROF SERVICE/CONTRACTED 2,354 119 10,858 31,050 1,767 21,050 40,050 28.99% EMPLOYEE ASSISTANCE PROG 238 245 252 250 252 252 250 0.00% ADA MODIFICATIONS 0 0 0 1,000 0 1,000 1,000 0.00% EQUIP RENTAL/CONTRACTED 2,936 3,386 3,875 3,260 2,035 3,260 3,260 0.00% ELECTRICITY 14,001 13,246 14,907 15,800 6,888 15,800 15,800 0.00% NATURAL GAS 2,440 1,888 2,063 2,500 1,271 2,500 2,500 0.00% SEWER/WATER/STORM 19,140 21,127 21,010 19,600 8,577 21,000 19,600 0.00% SITE MAINTENANCE 15,424 18,052 17,536 26,200 17,427 26,200 25,200 (3.82%) 101-5500-710.01-40 101-5500-710.01-51 101-5500-710.02-21 101-5500-710.01-52 101-5500-710.02-12 101-5500-710.02-10 101-5500-710.01-32 101-5500-710.01-10 101-5500-710.01-97 101-5500-710.02-17 101-5500-710.01-53 101-5500-710.02-13 101-5500-710.02-23 101-5500-710.02-34 101-5500-710.02-22 ACCOUNT 101-5500-710.01-31 101-5500-710.01-20 101-5500-710.01-22 101-5500-710.01-21 101-5500-710.01-23 ACCOUNT NUMBER NUMBER Park-Rec Page 44 of 59 EXPENDITURES-Park: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 REPAIR/MAINT SERV/OTHER 12,875 6,971 2,766 10,940 6,933 10,940 18,940 73.13% BUILDING REPAIR & MAINT 4,106 9,360 8,356 8,730 2,316 8,730 8,730 0.00% DRUG & ALCOHOL TESTING 1,436 1,089 1,098 1,000 504 950 950 (5.00%) OFFICE SUPPLIES 198 392 366 400 307 400 400 0.00% PRINTING/MARKETING 1,348 2,628 847 2,385 1,128 2,385 2,385 0.00% SUBSCRIPTIONS & DUES 210 245 485 375 106 375 375 0.00% LEGAL & DISPLAY ADS 0 0 0 0 0 0 0 0.00% MILEAGE/MEALS/LODGING 1,178 653 1,027 1,210 319 891 1,290 6.61% TRAINING 125 640 0 1,035 0 1,035 1,035 0.00% OPERATING SUPPLIES-DISC GOLF 15,617 20,806 14,984 16,180 5,456 12,000 62,030 283.37% POSTAGE/SHIPPING 429 432 482 400 112 400 400 0.00% CLOTHING/UNIFORM ALLOW 1,920 1,632 2,035 2,510 303 2,300 2,510 0.00% EQUIPMENT MAINTENANCE 11,647 14,913 17,951 12,300 9,925 12,300 13,700 11.38% VEHICLE MAINTENANCE 6,151 10,415 7,551 7,200 1,191 7,200 9,000 25.00% CUSTODIAL/MAINTENANCE SUP 6,896 6,856 7,799 7,500 5,415 7,500 7,500 0.00% GROUNDS MAINTENANCE SUPPL 10,620 6,999 9,815 11,800 599 11,800 11,800 0.00% CRACK SEALING PROGRAM 5,910 13,440 30,090 30,000 3,920 28,000 13,500 (55.00%) TREE & BRUSH CONTROL 3,761 16,684 5,880 20,600 16,770 20,600 8,600 (58.25%) TRAIL MAINTENANCE 17,975 23,809 20,985 20,800 19,291 20,800 20,800 0.00% OTHER SUPPLIES & EXPENSE 6,635 5,562 7,682 7,900 2,064 7,900 7,900 0.00% MEDICAL EXAMS 0 0 0 150 159 159 159 6.00% CAP EQUIPMENT-VEHICLES 0 0 0 35,000 31,909 31,909 0 (100.00%) CAPITAL EQUIPMENT-OTHER 0 109,428 0 0 0 0 0 0.00% CAP-PARKS-MISC 58,869 46,842 82,452 45,450 32,219 42,000 37,000 (18.59%) TRANSFER TO SPEC REV FUND 0 0 0 0 0 0 0 0.00% TRANSFER TO REPLACEMENT FUND-402 187,335 248,362 211,941 211,085 0 211,085 216,040 2.35% PARKS 845,010 1,063,081 1,023,673 1,129,927 411,089 1,077,356 1,144,016 1.25% 101-5500-710.03-72 101-5500-710.03-90 101-5500-710.03-79 101-5500-710.03-10 101-5500-710.02-93 101-5500-710.03-30 101-5500-710.03-57 ACCOUNT NUMBER 101-5500-710.03-53 101-5500-710.03-55 101-5500-710.03-25 101-5500-710.03-13 101-5500-710.08-31 101-5500-710.03-41 101-5500-710.03-58 101-5500-710.09-42 101-5500-710.02-41 101-5500-710.03-40 101-5500-710.03-35 101-5500-710.02-40 101-5500-710.03-78 101-5500-710.03-20 101-5500-710.08-14 101-5500-710.08-12 101-5500-710.03-46 101-5500-710.03-93 101-5500-710.09-20 Park-Rec Page 45 of 59 EXPENDITURES-Recreation: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 SALARIED 51,599 54,511 113,134 118,596 53,943 118,616 118,619 0.02% HOURLY/NON-REPRESENTED 16,399 13,271 12,594 13,108 5,927 13,110 13,111 0.02% HOURLY OT/NON-REPR 0 316 0 0 0 0 0 0.00% HOURLY/NON-REPR./P.T. 95,182 103,451 63,262 67,730 26,086 67,730 68,455 1.07% FICA 12,415 12,824 13,464 14,699 6,105 14,700 14,715 0.11% WI RETIREMENT 4,424 10,119 8,683 9,154 4,161 9,155 9,485 3.62% MEDICAL INSURANCE 14,871 17,471 40,066 42,247 18,833 43,826 47,251 11.84% DENTAL INSURANCE 867 963 643 754 337 751 966 28.12% GROUP LIFE/DISAB INS 408 523 985 949 402 982 991 4.43% UNEMPLOYMENT COMP 0 0 0 0 0 0 0 0.00% PROF SERVICE/CONTRACTED 7 14 28 100 49 100 100 0.00% ADA MODIFICATIONS 0 0 0 300 0 300 300 0.00% EQUIP RENTAL/CONTRACTED 540 461 535 684 303 675 780 14.04% ELECTRICITY 6,414 7,354 6,925 9,600 3,981 8,600 9,600 0.00% NATURAL GAS 2,134 2,136 1,517 2,800 1,805 2,800 2,800 0.00% SEWER/WATER/STORM 3,405 3,570 3,770 4,100 1,934 4,100 4,100 0.00% TELEPHONE 990 1,006 1,429 1,380 572 1,380 1,380 0.00% REPAIR/MAINT SERV/OTHER 1,757 2,199 1,827 2,515 152 2,515 6,020 139.36% BUILDING REPAIR & MAINT 5,736 7,073 3,456 4,950 2,378 4,950 4,200 (15.15%) CREDIT CARD FEES 3,467 3,626 4,145 4,300 2,127 4,300 4,300 0.00% OFFICE SUPPLIES 852 366 1,374 400 0 400 400 0.00% SUBSCRIPTIONS & DUES 1,050 843 471 980 420 980 980 0.00% MILEAGE/MEALS/LODGING 1,241 727 904 1,550 883 1,550 1,550 0.00% TRAINING 275 300 1,050 1,240 0 1,240 1,265 2.02% OPERATING SUPPLIES 4,177 4,513 3,375 6,953 3,115 6,953 6,853 (1.44%) POSTAGE/SHIPPING 3,712 4,430 4,805 5,160 2,514 5,160 5,878 13.91% CC OPERATING SUPPLIES 2,580 2,330 2,661 2,400 1,219 2,400 2,500 4.17% LICENSE/FORMS/PRINTING 12,780 13,360 13,466 13,500 8,244 13,500 14,555 7.81% GROUNDS MAINTENANCE SUPPL 0 0 0 400 0 400 400 0.00% CRACK SEALING PROGRAM 0 0 0 0 0 0 0 0.00% SPRING PROGRAM 6,279 11,194 10,909 12,046 14,661 14,661 12,511 3.86% SUMMER PROGRAM 22,180 24,675 23,547 25,706 10,680 25,706 24,388 (5.13%) FALL PROGRAM 15,878 18,557 19,225 17,007 0 17,007 17,807 4.70% WINTER PROGRAM 18,483 18,243 18,993 19,339 12,370 19,339 20,178 4.34% 101-5500-720.03-09 101-5500-720.03-58 ACCOUNT NUMBER 101-5500-720.01-32 101-5500-720.01-21 101-5500-720.01-97 101-5500-720.02-10 101-5500-720.03-35 101-5500-720.01-52 101-5500-720.01-53 101-5500-720.03-72 101-5500-720.03-81 101-5500-720.03-40 101-5500-720.03-10 101-5500-720.02-21 101-5500-720.02-22 101-5500-720.02-40 101-5500-720.03-41 101-5500-720.03-45 101-5500-720.03-42 101-5500-720.02-17 101-5500-720.03-83 101-5500-720.03-20 101-5500-720.02-24 101-5500-720.02-23 101-5500-720.02-41 101-5500-720.03-82 101-5500-720.03-30 101-5500-720.01-22 101-5500-720.03-84 101-5500-720.01-51 101-5500-720.02-13 101-5500-720.01-20 101-5500-720.01-10 101-5500-720.01-31 Park-Rec Page 46 of 59 EXPENDITURES-Recreation: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 PUBLIC SERVICE & EDUCATION 18,730 19,763 19,892 17,280 0 17,280 17,280 0.00% CAPITAL EQUIPMENT-OFFICE 0 0 0 0 0 0 0 0.00% CAP IMPR BUILDING & LAND 3,246 0 0 0 0 0 0 0.00% RECREATION 332,078 360,189 397,136 421,927 183,201 425,166 433,718 2.79% TOTAL EXPENDITURES 1,177,088 1,423,270 1,420,810 1,551,854 594,290 1,502,522 1,577,734 1.67% NOTES - Park & Recreation: Revenues: 1 2 Expenditures: Notes - Staffing for both Parks and Recreation: 1 2 3 4 5 6 7 8 9 Notes - Parks Expenditures: 10 11 12 101-5500-710.02-10 Prof Services/Contracted: Background Checks - $50; Native Prairie Contractual - $2,000; 2027-2031 CORP (comprehensive outdoor recreation plan) - $20,000 (offset with fund balance); Woodland Prairie Park Planning - $10,000 (Rollover from 2025 Budget); Rydell Conservacy Dock Removal - $8,000 (partial rollover from 2025 Budget) 101-5500-710.02-13 ADA Modifications: $1,000 101-5500-710.02.17 Equip Rent: Port-a-potties (O'Hauser) - $760; Port-a-potties (Woodland Prairie) - $2,280; Misc. equipment - $220 101-5500-720.08-11 101-5500-720.08-21 Pager/On-Call pay: all staff (F/T and P/T) receive if carrying the on-call phone for weekday and weekend rentals; full time weekends 80 days paid at regular hourly rate (changed 2026 from $20 / hour), part time weekends 50 days, part time weekdays 15 days (paid at $15 / hour-no change) 3 long-term seasonal mowing positions - 700 hours each (last changed 2023), increase pay range to $13 / hr to $15 / hr 1 long-term seasonal park employee (20 hrs for 52 wks) (last changed 2023) P/T overtime 168 hours (last changed 2023) 101-5500-491.02-05 Transfer from Special Revenue Funds: routine transfers proposed in 2026 for disc golf and urban forestery management (tree fund) 101-5500-492.09-00 Transfer from Assigned Balance: use of fund balance is listed related to each expenditure as noted in the analysis below Director of Park & Recreation: 50% Park / 50% Rec Admin Assistant (shared Street/Park-Rec): 30% Street, 25% Park, 25% Recreation, 20% Storm Utility Recreation Assistant 250 hours (last change 2025) 5 Part-time seasonal park employees - up to 2,800 hours in total (Add 1 position) 101-5500-720.03-91 NUMBER Full-Time overtime 192 hours and 22 call hours (last change 2023) ACCOUNT Park-Rec Page 47 of 59 Notes - Parks Expenditures: (cont.) 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 101-5500-710.03.78 Urban Forestry: Tree Replacement - $5,000 (offset from SRF 205 Tree Planting Fund); Park/Trail Tree Removal (Non-Ash) - $3,500; Fritsch Park EAB Treatment - $100; Note: removal of Park/Trail Ash Trees - $25,000 using EAB Funds (included in Misc Budget) 101-5500-710.03-79 Trail Maintenance: Crack Fill/Seal Coat (areas TBD)- $18,500; Friendship Trail Fence/Nature Trails - $1,000; Trestle Trail - $1,000; General/Misc. - $300 101-5500-710.03-30 Mileage/Meals/Lodging: CPSI Course Lodging (Jensen) - $250; Fall Workshop Lodging (Tauscher) - $250; Meals - $150; WPRA - $400; Misc. (Seasonal/Mowers) - $240 101-5500-710.03-35 Training: Fall Workshop (Tauscher)- $125; CPSI Course (Full-Time)- $400; Arborist Conference/Urban Forestry- $200; WPRA (Tauscher)- $310 101-5500-710.03-40 Operation Disc Golf: Yearly - Expenses: Pencils, Scorecards, Envelopes, Portable Toiliet - $7,480; Credit Card System (Ventek) - $800 Capital Expenses (current course): 16x16 Shelter - $45,000; Tee Signs - $1,200; Tee Pads - $1,400; Baskets - $2,000 Capital Expenses (beginner course): Concrete Pads - $3,150; Misc./Unknown - $1,000 101-5500-710.03-46 Clothing/Uniform: F/T Reimbursement- $1,600 (4 x $400); P/T Reimbursement (Sell) - $175; Staff T-shirts- $480; Staff Sweatshirts- $204; Director- $50 101-5500-710.03-53 Equipment Maintenance: Tires/Belts/Oil/Filters - $4,000; Misc. Repairs - $6,000; Fork Lift Preventive Maint - $400; Plow Parts - $1,200; Tractor Tires - $1,800; Propane Tank Refills - $300 101-5500-710.03-55 Vehicle Maintenance: Truck Tires - $3,850; Tires/Belts/Oil/Filters - $1,000; General/Unknown - $4,000; Oil Drum - $1,800 101-5500-710.03-57 Custodial/Maintenance Supplies: Cleaning Supplies/Restroom Supplies - $7,800 101-5500.710.03-58 Grounds Maintenance Supplies: Replacement Plants - $300; Annuals - $300; Herbicide - Parks, Prairie, etc. - $1,500; Garlon-Buckthorn - $700; Fritse Plantings/Mulch/Stone - $2,500; Straw - $200; Seed/Fertilizer Application - $5,500; Misc. Supplies - $800 101-5500-710.03.72 Crack/Seal Coat: Misc. Crack Sealing Repairs - $2,500 Offset with fund balance: Fritsch Park seal coat - $10,000; Butte des Morts Park crack seal and seal coat - $1,000 101-5500-710.02-34 Site Maintenance: Dog Waste Bags - $400; Play Surface - $9,000; Bench/table Repair (wood, hardware, paint) - $1,000; Sand, dirt, gravel, etc. - $2,500; Salt/Ice Melt - $500; General - $2,800; Paint, stain, etc. - $1,000; Play Equipment Repair - $3,000; Woodland Prairie Bike Trail Dirt - $5,000 (offset with balance) 101-5500-710.02-40 Repair/Maint Serv/Other: Stove Replacement - $750; Copier (yearly) - $640; Bug/Insect Control - $450; Fire Extinguisher Service - $525; Misc./Unknown - $750; Parts Cleaner Service - $825; Soccer Complex Parking Lot and Misc Repairs - $15,000 (offset w/ fund balance) 101-5500-710.02-41 Building Repair & Maintenance: General (Electrical/Filters/Unknown) - $3,000; Plumbing Misc. - $1,600; Fountain/Bubbler Repair Parts - $400; Vandalism - $2,500; Fritse-backflow certification - $150; Fritse Prev Pit Clean Out - $400; Fritse-annual furnace maintenance - $345; Fritsch- annual furnace maintenance - $335 101-5500-710.02-93 Drug Screen: Summer/Seasonal - $500; Misc Testing - $450 101-5500.710.03-10 Office Supplies - General - $400 101-5500-710.03-13 Printing/Marketing: Trail maps - $425; Volunteer Supplies & Recognition - $1,000; Banners - $200; Give-a-ways - $700; Canva Subscription - $60 101-5500-710.03-20 Subscriptions & Dues: WPRA - $150; Arbor Day Foundation - $25; WI Arborist Assn - $90; Fox Cities Greenways - $35; Misc - $75 Park-Rec Page 48 of 59 Notes - Parks Expenditures: (cont.) 31 32 33 Notes - Recreation: 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 101-5500-720.03-45 Printing/Marketing: Spring/Summer - $6,600, Fall/Winter - $5,900; Music License - $435; Mics. $300; Constant Contact Subscription - $1,200; Canva Subscription - $120 101-5500-720.03-58 Grounds Maintenance Supplies: Turf Maintenance/Plants - $400 101-5500-720.03.72 Crack/Seal Coat: none in 2026 101-5500-720.03-91 Public Service & Education: WPRA Ticket Reimbursement - $17,280 101-5500-720.02-41 Building Repair & Maint: Insect Spraying - $600; Bi-annual HVAC - $500; Annual Station Monitoring - $600; Annual Sprinkler System - $110; Misc. Unknown - $1,500; Fire Extinguishers - $450; Fire Alarm Testing - $300; Air Filters - $140 101-5500-720.03-09 Credit Card Fees: rec program, boat launch kiosk, and disc golf kiosk 101-5500-720.03-10 Office Supplies: General - $400 101-5500-720.03-20 Subscriptions & Dues: NRPA - $180; WPRA - $300; USTA - $35; Sam's Club - $135; Misc. - $130; Scheduling Application/Software - $200 101-5500-720.03-30 Miles/Meals/Lodging: Fall Workshop Lodging (Geiser) - $250; WPRA Lodging (Geiser/Zak)- $800; Meals - $300; Misc. - $200 101-5500-720.03-35 Training: Fall Workshop - (Geiser) - $125; WPRA - (Geiser & Zak) - $620; Great Lakes/CPSI Course (Geiser) - $400; Playground Leaders Workshop - $120 101-5500-720.03-40 Operational Supplies: Staff Shirts - $288; Sweatshirts - $255; Long Sleeved - $160; Promotional Supplies - $1,000; Preschool Program Supplies - $500; Special Event Program Supplies - $1,000; Community Center (Misc.) - $1,500; Parade of Lights (Float/Candy) $600; First Aid Kit Restock - $150; 6' Table Replacement - $1,400 (offset with fund balance) 101-5500-720.03-41 Postage/Shipping: 2 Rec Guides - $5,800; FFR Neighborhood Mailing $78 101-5500-720.03-42 CC Supplies: Cleaning/Janitorial - $1,800; Misc. - $700 101-5500-710.03-90 Other Supplies & Expenses: Routine/Misc. Supplies - $2,750; Trimmer - $300; Paint brushes, sand paper & supplies - $300; Volunteer Supplies (gloves, eye protection, etc.) - $500; Park Rental Equipment - $400; Safety Supplies/Equip (ear, eye, etc.) - $750; Tools for shop - $1,300, Hand Tools - $1,000; Chain saw saftey equip (Chaps/Helmet) - $300; Chain Saw - $300 101-5500-710.08-12 Capital Equipment - Vehicles: 101-5500-710.08-31 Cap Parks Misc: Wittmann Park Camera Update (replace 4 originals) - $6,000; Picnic Table Replacement (Schildt replacement is in park renovation project; this would complete the 5 year plan) - $22,000 ($17,000 partial offset w/ fund balance); Fritsch Park Covered Table - $8,000; O'Hauser Park Bike Rack - $1,000 101-5500-720.02-10 Professional Services: Background Checks - $100 101-5500-720.02-13 ADA Modifications: Continual modifications for ADA compliance - $300 101-5500-720.02-17 Equipment/Contracted: Community Center Mats - $780 101-5500-720.02-40 Repair/Maint Ser/Other: Office Copier (Annual) - $640; Floor Waxing (All) - $1,500; Carpet and Chair Cleaning - $80; Wall Divider Maint - $300; Community Center Painting (Robin, Maple, Lobby, Hallways) - $3,500 (offset with fund balance) Park-Rec Page 49 of 59 POLICE Program Description: 2025 Program Goals and Accomplishments: 1 2 3 4 5 6 7 2026 Program Goals & Objectives 1 2 3 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5200-431.09-00 FEDERAL GRANT - PD 0 24,916 34,334 20,000 10,163 16,000 20,000 0.00% FEMA GRANT - STATE 0 0 0 0 0 0 0 0.00% STATE AID-LAW ENFORCEMENT IM 0 0 0 0 0 0 0 0.00% 101-5200-432.09-00 MISC PUBLIC SAFETY GRANTS/AID-PD 3,680 9,364 6,480 9,000 0 7,500 9,000 0.00% 101-5200-431.02-00 LAW ENFORCEMENT:COPS UNIVERS 0 0 0 0 0 0 0 0.00% 101-5200-433.02-02 POLICE ENFORCEMENT GRANTS 0 0 0 0 0 0 0 0.00% 101-5200-434.01-01 INTERGOVERNMENTAL: NJSD 46,250 96,046 99,592 49,796 102,162 106,827 7.26% 101-5200-439.02-09 OTHER GRANTS - MISC - PD 0 0 0 0 0 0 0 0.00% 101-5200-451.01-00 FINES & PENALTIES 86,507 88,083 131,730 110,000 77,094 138,994 125,000 13.64% 101-5200-451.02-00 WITNESS FEES 172 0 0 0 0 0 0 0.00% 101-5200-452.01-00 PARKING VIOLATIONS 12,099 13,689 14,597 13,000 10,655 13,570 25,000 92.31% 101-5200-452.02-00 OWI - BLOOD DRAW FEE 1,877 1,292 2,350 2,000 1,555 2,409 2,000 0.00% Monitor data and assess needs for additional SRO's Executed succession planning for staffing changes for completion by January 2026 Officially received re-accreditation through WILEAG Worked with Village Administration and McMahon Engineering to plan for new police department Transition to new Chief of Police and leadership team Continue to work towards new police department The police department performs such duties as patrolling the 12.3 square miles (or 110 miles of roadway) within the Village on a 24 hours per day/seven (7) days per week basis, receiving 13,687 Calls For Service in 2024, completing incident and accident reports, assisting citizens and motorists with all law enforcement matters, enforcing the laws of the State of Wisconsin and the ordinances of the Village of Fox Crossing, assisting other departments such as Probation and Parole, participating in positive community relations, and providing a safe environment in which to live and work. Expanded Fox Crossing Police presence within Menasha, St. Mary's and Neenah School Districts Accomplished 24 hour supervision for the first time…ever! Held a another successful National Night Out event with the community Expanded our squad car fleet to increase the longetivity of the squads ACCOUNT NUMBER Police Page 50 of 59 REVENUES (cont.): 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5200-469.01-03 FALSE ALARM FEES - PD 150 0 0 0 0 0 0 0.00% 101-5300-469.02-00 WEED CONTROL 1,295 1,860 2,650 4,500 2,955 6,000 5,500 22.22% 101-5200-461.01-02 LAW ENFORCE/COPY/DOC FEES 605 552 1,435 500 475 650 500 0.00% 101-5200-480.02-01 SALE OF TOWN EQUIPMENT: PD 0 750 0 0 400 400 0 0.00% 101-5200-480.08-11 DONATIONS & CONTRIBUTIONS - PD 0 63,608 2,500 0 0 0 0 0.00% 101-5200-480.09-02 MISC REVENUE: PUBLIC SAFETY-PD 2,924 16,800 7,412 5,000 3,542 5,728 5,500 10.00% 101-5200-491.02-02 TRANS FROM GREAT GRANT FUND 0 0 0 0 0 0 0 0.00% 101-5200-491.02-05 TRANS FROM TRAINING & EQUIPMENT - PD 0 0 479 0 0 0 2,805 0.00% 101-5200-491.02-05 TRANS FROM K9 DONATIONS - PD 9,214 3,136 5,904 11,040 0 11,040 10,915 (1.13%) 101-5200-491.02-05 TRANS FROM FED EQUITABLE SHARING - PD 0 0 0 0 0 0 0 0.00% 101-5500-491.02-05 TRANSFER FROM DONATIONS 0 0 0 0 0 0 0 0.00% 101-5200-492.09-00 TRANS FR ASSIGNED BALANCE 0 0 0 145,076 0 0 45,233 (68.82%) Subtotal (Program Revenues) 118,523 270,301 305,919 419,708 156,635 304,453 358,280 (14.64%) Undesignated Rev. to Balance 723,228 695,610 937,233 1,025,993 138,077 1,061,737 1,071,863 4.47% LEVY to Balance 2,993,259 3,422,865 3,661,556 3,554,332 1,919,699 3,640,377 3,675,093 3.40% TOTAL REVENUES 3,835,010 4,388,776 4,904,708 5,000,033 2,214,411 5,006,567 5,105,235 2.10% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 PROF SERVICE/CONTRACTED 2,423 2,098 2,946 4,500 673 6,000 5,500 22.22% *WEED & NUISANCE CONTROL 2,423 2,098 2,946 4,500 673 6,000 5,500 22.22% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5200-610.01-10 SALARIED 634,746 727,348 713,382 746,481 337,405 741,085 746,920 0.06% 101-5200-610.01-15 SALARIED OVERTIME 42,595 54,610 29,043 24,447 6,234 24,376 24,017 (1.76%) 101-5200-610.01-20 HOURLY/NON-REPRESENTED 169,241 148,481 195,331 211,218 86,230 200,200 221,935 5.07% 101-5200-610.01-21 HOURLY OT/NON-REPR 7,702 3,434 3,078 3,860 1,052 2,792 3,900 1.04% 101-5200-610.01-22 HOURLY/NON-REPR./P.T. 22,143 28,311 37,354 39,920 15,983 37,162 46,410 16.26% 101-5200-610.01-26 HOURLY/POLICE UNION 1,391,418 1,571,322 1,834,606 1,864,030 852,655 1,884,558 1,975,898 6.00% 101-5200-610.01-27 HRLY OT/POL UNION 165,947 149,660 178,713 115,974 71,977 146,567 127,935 10.31% 101-5200-610.01-28 ED INCENTIVE/POLICE UN 17,200 17,200 7,500 7,000 3,500 7,000 0 (100.00%) 101-5200-610.01-31 FICA 181,514 199,033 219,179 217,714 99,909 220,088 228,519 4.96% 101-5200-610.01-32 WI RETIREMENT 280,444 343,410 410,567 428,913 197,036 434,926 441,726 2.99% 101-5300-660.02-10 ACCOUNT NUMBER ACCOUNT NUMBER ACCOUNT NUMBER Police Page 51 of 59 EXPENDITURES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 101-5200-610.01-40 PER DIEM 613 613 490 700 140 700 700 0.00% 101-5200-610.01-51 MEDICAL INSURANCE 523,611 571,612 661,070 687,346 306,237 686,438 746,811 8.65% 101-5200-610.01-52 DENTAL INSURANCE 29,709 31,578 34,510 33,359 15,372 34,442 35,725 7.09% 101-5200-610.01-53 GROUP LIFE/DISAB INS 15,522 18,341 19,498 19,159 8,307 20,056 20,859 8.87% 101-5200-610.01-97 UNEMPLOYMENT COMP 0 (79) 0 0 0 0 0 0.00% 101-5200-610.02-10 PROF SERVICE/CONTRACTED 8,402 10,019 12,216 21,960 3,090 3,700 22,560 2.73% 101-5200-610.02-17 EQUIP RENTAL/CONTRACTED 3,152 3,002 3,973 0 0 0 0 0.00% 101-5200-610.02-25 TIME SYSTEM 0 0 0 0 0 0 0 0.00% 101-5200-610.02-40 REPAIR/MAINT SERV/OTHER 19,298 17,469 13,748 16,630 13,774 15,430 19,555 17.59% 101-5200-610.02-93 DRUG & ALCOHOL TESTING 720 567 1,029 1,200 336 1,200 1,200 0.00% 101-5200-610.03-10 OFFICE SUPPLIES 10,218 8,392 2,955 20,325 157 4,550 20,150 (0.86%) 101-5200-610.03-20 SUBSCRIPTIONS & DUES 2,018 2,419 1,993 3,650 2,190 3,650 4,040 10.68% 101-5200-610.03-25 LEGAL & DISPLAY ADS 0 0 0 100 0 100 100 0.00% 101-5200-610.03-30 MILEAGE/MEALS/LODGING 1,719 5,378 5,374 8,397 2,104 8,397 8,876 5.70% 101-5200-610.03-35 TRAINING 7,957 15,341 13,158 17,110 9,122 17,110 16,720 (2.28%) 101-5200-610.03-40 OPERATING SUPPLIES 36,503 55,107 31,999 49,498 41,971 49,498 44,721 (9.65%) 101-5200-610.03-41 POSTAGE/SHIPPING 993 860 1,354 1,200 430 1,200 1,200 0.00% 101-5200-610.03-43 ACCREDITATION/AWARDS 1,009 1,479 1,073 1,800 726 1,800 1,800 0.00% 101-5200-610.03-44 REGIS SUSPENSION FEES 255 369 270 600 189 600 600 0.00% 101-5200-610.03-45 LICENSE/FORMS/PRINTING 1,097 634 626 1,375 906 1,375 1,575 14.55% 101-5200-610.03-46 CLOTHING/UNIFORM ALLOW 22,253 29,871 22,653 20,090 5,915 20,090 21,050 4.78% 101-5200-610.03-53 EQUIPMENT MAINTENANCE 6,578 5,064 4,063 6,910 1,967 6,910 6,110 (11.58%) 101-5200-610.03-55 VEHICLE MAINTENANCE 17,956 27,073 26,301 20,000 11,254 20,000 20,000 0.00% 101-5200-610.03-90 K9 OPERATING SUPPLIES 3,671 2,997 5,807 7,540 1,265 7,540 7,415 (1.66%) 101-5200-610.03-91 PUBLIC SERVICE & EDUCATION 1,281 1,495 1,489 2,000 10 2,000 2,000 0.00% 101-5200-610.03-92 INVESTIGATIVE EXPENSES 17,150 14,077 24,031 32,800 24,571 32,800 34,050 3.81% 101-5200-610.03-93 MEDICAL EXAMS 0 0 0 1,200 0 1,200 1,200 0.00% 101-5200-610.03-98 PERSONNEL RECRUITMENT 4,691 4,021 3,699 14,275 511 14,275 3,775 (73.56%) 101-5200-610.08-19 CAP IMPR BUILDING & LAND 0 0 0 0 0 0 0 0.00% 101-5200-610.08-53 VEHICLES (CAP) 0 0 160,909 97,000 91,213 97,000 0 (100.00%) 101-5200-610.08-54 CAPITAL EQUIPMENT-OTHER 5,559 63,608 0 0 0 0 0 0.00% 101-5200-610.08-55 CAPITAL REPLACEMENT FUND 0 0 0 0 0 0 0 0.00% 101-5200-610.09-20 TRANSFER TO SPEC REV FUND 0 0 7,492 0 0 0 0 0.00% 101-5200-610.09-42 TRANSFER TO REPLACEMENT FUND-402 177,702 252,562 211,229 249,752 0 249,752 239,683 (4.03%) LAW ENFORCEMENT 3,832,587 4,386,678 4,901,762 4,995,533 2,213,738 5,000,567 5,099,735 2.09% TOTAL EXPENDITURES 3,835,010 4,388,776 4,904,708 5,000,033 2,214,411 5,006,567 5,105,235 2.10% ACCOUNT NUMBER Police Page 52 of 59 Revenues: 1 2 3 Expenditures: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 101-5200-434.01-01: Misc Revenue: School Resource Officer - Reimbursement amount from Neenah Joint School District for the School Resource Officer (25-26 school year is end of original 3 year agreement) for NJSD to pay for the school year with anual adjustment for salary and benefits. The 25-26 school year rate is $104,732 (PY was $99,592); this budget assumes a 4% increase for the 25-26 school year . The budget is half of each school years amounts. The Police Department consists of 31 sworn staff; the Police Chief, the Captain, 5 Lieutenants, 3 Detectives, 4 Sergeants, 3 Special Assignment Officers, and 14 Officers. The non- sworn staff consist of the Police Administrative Assistant, 4 Communication Technicians (3 full-time, 1 NEW part-time position one day per week for temporary project work {offset with fund balance}), 2 part-time Community Service Officers, and crossing guards. 101-5200-610-01-15: Salaried Overtime - 329 hours OT (unchanged since 2021) 101-5200-610-01-21: Non-Rep Hourly Overtime - 100 hours OT (decreased in 2025) 101-5200-610-01-27: Police Union Overtime - 2,000 hours OT (increase 100 hrs) 101-5200-610-01-26: Police Union Wages - Current contract effective 01/01/24 - 12/31/27 101-5200-610-01-22: Hourly Non-Rep Part-Time - Crossing Guards (NEW increase pay from $14 / hr to $17 / hr) and Community Service Officers (1,560 hrs available) (NEW allow for pay range to be from $15 / hr to $17 / hr instead of all at $15 / hr) 101-5200-610-02-10: Professional Services - $1,200 Background Checks (2026 Renewal Year), $3,500 OWI blood tests, $3,700 Fox Valley Humane Assoc, $500 misc contract services, $600 translator services, $2,310 TIME System dues ($60 / mo + $4.24 / mo / officer (31)), $10,750 Mental Health and Well Being. 101-5200-610-02-40: Repair Service/Maint/Other - $7,200 RMS Maintenance contracts/costs, $1,000 Copiers, $6,500 TAWS/QMON/ELERT/LRMS2020 Software, $1,000 BEAST inventory maintenance, $2,855 Portable Radio Maintenance, $1,000 Miscellaneous Repairs NOTES: 101-5200-452.01-00: Parking Violations - increasing fee schedule for violations for 2026 101-5200-491-02-05: Transfer from K9 Donations - Donations are transferred from the Special Revenue Fund K9 donation account for the General Fund K9 program expenditures, which include payroll, supplies and vehicle expenditures. As of 12/31/24, there is $21,751.09 available in the K9 SRF. 101-5200-610-03-43: Accreditation & Awards - $1,000 Citizen Awards Recognition and National Police Week, $600 Accreditation Annual Fee, $200 Miscellaneous Supplies 101-5200-610-03-46: Clothing/Uniform Allowance - $4,100 Base Amount for: 3 Comm Techs ($200/ea), and 5 Lieutenants, Captain & Chief ($500/ea). Account also includes $4,325 Body Armor Replacements (5), $1,625 MOLLE vests (5), $600 Crossing Guard Equipment/Uniform and $500 Badge Replacements and Repairs, $2,000 Management Transition uniforms (offset with fund balance), and $500 miscellaneous. If needed, offset with fund balance: $6,000 new Patrol Officer Equipment and Uniform (2) and $1,400 new Community Service Officers Uniform (2) 101-5200-610-03-10: Office Supplies - $1,200 General Supplies, $1,350 (3) Office Chairs, $2,000 Hallway Pictures/Graphics (rollover offset with fund balance) and $15,600 Command Center Remodel (rollover offset with fund balance) 101-5200-610-03-20: Subscriptions & Dues - annual dues and subscriptions 101-5200-610-03-30: Miles/Meals/Lodging & 101-5200-610-03-35: Training - Mid-State Organized Crime Info Center (MOCIC), WI Community Oriented Policing Conf (Wiechman), WI Crime Prevention Practitioners Assoc (Wiechman), WI Assoc of Homicide Invest. (WAHI) (Gustafson), Law Enforcement Admin Professional Conf (Le Mahieu), WI Chiefs Winter Conference (2), WI Assoc. of SWAT Personnel Conf (2), WI Field Training Officer Assoc. Conference (2), WI Leadership in Police Organization (LPO) (2), Northeast WI Homicide Conference (Denson), Leaking the Truth Behavioral Analysis (Denson), PEER Support (Schreiber), New Chiefs & Sheriffs Training (1), Fire & Explosion Death Invest. (Birmingham), Conducting Unexplained Child Death Invest. (Birmingham), All Other 101-5200-610-03-40: Operating Supplies -Base amount for: $200 batteries, $100 meeting supplies, $450 medical supplies, $125 disposable blankets, $300 road flares, $350 TraCS paper, $250 firearm cleaning supplies, $500 Taser Cartridges/Equip/Targets/etc., $4,450 ammo and training rounds, $16,000 Mobile Radio & programming (3 radios - $5,500 each (1 radio offset with fund balance), $10,984 Body Worn Cameras, License & Mounts (8), $1,782 BWC Docking Station, $500 Streamlight replacement flashlights (3), $860 Medical Bags, $140 LifeVac EMS Choking Kits (2), $280 Metal Detector, $500 Drivers License Scanners (1), $500 Airsoft Training Supplies, $165 Gun sight pusher, $270 Hearing Protection (6), $75 Dry Fire Training Rounds, $1,200 Breach Door Practice, $190 Lock-Out kits (3), $1,200 Spike System (2), $350 Pocke Talk Translator (1), $3,000 All Other Police Page 53 of 59 15 16 17 18 19 20 101-5200-610-08-53 Vehicles - NOTES: (cont.) 101-5200-610-03-53: Equipment Maintenance - Base Amount for: $400 Office Equipment Maintenance, $500 Fire Extinguishers, $1,000 In-Squad Camera & Radar Repairs, $400 Speech Mic and/or Headphones, $2,210 All Other Equipment Maintenance, $750 AED Replacement pads, $850 Portable Radio Batteries ($170ea) 101-5200-610-03-90: K9 Supplies & Expenses - $5,170 Base amount for supplies, training, misc expenses, and equipment/software maintenance, $1,300 Dog Food & Herbs, $775 WELCHA K-9 Conference, $170 Ace Watch Dog vehicle alarm system 101-5200-610-03-91: Public Service and Education - $2,000 Base amount 101-5200-610-03-92: Investigative Expenses - $3,200 Base amount for evidence supplies, investigation travel, equipment/software maintenance, and misc other investigative expenses, $1,000 TLO (replace Leads Online), $2,000 Video Redaction Software, $18,000 FLOCK Cameras (6), $3,600 Portable FLOCK Camera (1), $1,000 FLOCK setup (1) (offset with fund balance), $1,000 power tools, lights & batteries, $4,000 Cell Phone Forensics (cost share w/Outagamie Cty Sheriff), $250 Trail Camera cell service (2) 101-5200-610-03-98: Personnel Recruitment - $3,775 Base amount Police Page 54 of 59 STREET Statement of Purpose: Program Description(s): 2025 Program Accomplishments: 1 2 3 4 5 2026 Program Goals & Objectives: 1 2 3 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 101-5300-420.02-00 STREET LIGHTING ASSESSMENT 20,113 20,702 13,522 17,000 13,313 13,313 13,500 (20.59%) 101-5300-431.03-02 ELDERLY & BUS TRANS. AID - FEDERAL 94,186 92,281 100,837 115,884 0 97,700 100,600 (13.19%) 101-5300-431.09-00 FEDERAL GRANT - SD 0 0 0 0 0 0 0 0.00% 101-5300-432.09-00 MISC STATE GRANT 0 0 0 0 0 0 0 0.00% 101-5300-432.01-02 ELDERLY & BUS TRANS. AID - STATE 131,182 92,279 101,739 98,374 0 97,700 100,600 2.26% 101-5300-432.01-01 STATE AID-HWY AIDS 808,718 841,410 883,995 883,864 449,165 898,330 927,305 4.91% 101-5300-432.01-03 FUEL TAX REFUND 1,483 674 318 750 126 350 500 (33.33%) INTERGOVERNMENTAL: OTHER MUNICIPALITY 48,845 0 0 0 0 0 0.00% RENT-TOWN PROPERTY: VEHICLES 6,493 13,260 20,858 17,500 0 17,500 20,000 14.29% 101-5200-440.03-12 STREET EXCAVATION PERMITS 4,550 31,291 19,980 20,000 18,030 24,000 24,000 20.00% 101-5300-469.04-01 SIGNALIZATION 2,359 1,445 1,280 1,800 475 600 1,800 0.00% This department, through engineering, streets, street lighting, transportation, and equipment replacement program, is responsible for the maintenance of approximately 110 miles of Village road, street department vehicles and the equipment and administration and implementation of all phases of a Public Works Department, along with maintaining good working conditions to perform such duties. The Street Department performs such duties as snow and ice removal, street sweeping, installation and repair of street signs, road repair, ditching, brush chipping, tree and brush control, roadside weed cutting, shouldering, storm sewer and inlet repairs. Completed street improvement projects (resurfacing, chip sealing, crack sealing) GOAL: Recodification of Chapter 337 Streets and Sidewalks regarding all the new changes and updates OBJECTIVE: Work with the Village staff, Village residents and contractors with the recodification of Chapter 337 Streets and Sidewalks through meetings and notices with changes in policies, fees, permits and new requirements GOAL: Continue improving customer service and communications for street related matters with Village residents and Street Department staff OBJECTIVE: Improve written communications via the Village's website and inform departmental staff of project status and street related information by additional meetings and/or email postings GOAL: Improvement to Chipping Program OBJECTIVE: Improve efficiency of Chipping Program with small modifications to Summer and Fall programs. Reconstructed Winchester Road from the railroad crossing to N. Lake St. Amended the Driveway Apron Policy to add clarifications and options for replacement Implemented a new "Request Only" policy for the summer and fall tree and brush pickup program Continued to improve the Village leaf pick up program 101-5300-435.01-00 NUMBER ACCOUNT 101-5300-463.01-00 Streets Page 55 of 59 REVENUES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 101-5300-480.02-01 SALE OF TOWN EQUIPMENT: SD 0 0 0 0 0 0 0 0.00% 101-5300-480.09-00 MISC REVENUE: PUBLIC WORKS 29,281 17,351 60,815 30,000 58,661 59,000 30,000 0.00% 101-5300-491.02-01 TRANS FROM GARBAGE FUND 128,926 145,600 191,395 155,552 0 170,000 184,983 18.92% 101-5300-491.04-01 TRANSFER FROM CAPITAL PROJECTS 500,000 500,000 527,500 775,000 0 775,000 875,000 12.90% 101-5300-492.04-01 TRANSFER FROM SETTLEMENT FUNDS-SD 0 0 0 0 0 0 0 0.00% 101-5300-492.09-00 TRANSFER ASSIGNED BALANCE - SD 0 0 0 209,000 0 0 4,600 (97.80%) Subtotal (Program Revenues) 1,727,291 1,805,138 1,922,238 2,324,724 539,770 2,153,493 2,282,888 (1.80%) Undesignated Rev. to Balance 197,801 218,274 195,297 184,675 55,669 173,344 188,531 2.09% LEVY to Balance 818,650 1,074,051 762,982 639,767 773,968 594,343 646,417 1.04% TOTAL REVENUE: 2,743,742 3,097,463 2,880,518 3,149,166 1,369,407 2,921,180 3,117,836 (0.99%) EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 SALARIED 84,250 83,097 79,924 81,223 37,718 82,053 82,052 1.02% HOURLY/NON-REPRESENTED 350,406 359,068 384,736 372,466 180,548 331,435 362,526 (2.67%) NON-REP OT 20,519 30,172 19,512 21,435 15,884 21,435 24,658 15.04% HOURLY/NON-REPR./P.T. 4,608 0 0 10,800 0 0 10,800 0.00% FICA 33,656 35,086 34,630 35,134 16,927 31,232 34,634 (1.42%) WI RETIREMENT 29,610 31,674 33,174 33,021 16,043 30,227 33,785 2.31% MEDICAL INSURANCE 134,230 163,532 188,444 152,882 68,492 124,693 152,559 (0.21%) DENTAL INSURANCE 7,428 7,532 7,542 7,305 2,967 9,204 6,529 (10.62%) GROUP LIFE/DISAB INS 3,422 3,527 3,653 3,386 1,379 1,853 3,452 1.95% PROF SERVICE/CONTRACTED 15,959 18,345 27,237 13,500 5,095 12,000 14,000 3.70% EMPLOYEE ASSISTANCE PROG 248 256 220 250 220 250 250 0.00% ENGINEERING 38,187 54,535 40,818 25,500 95 25,500 24,575 (3.63%) EQUIP RENTAL/CONTRACTED 1,304 921 5,969 3,500 0 4,000 3,500 0.00% SHOULDERING 1,965 7,000 0 7,000 0 7,000 7,000 0.00% REPAIR/MAINT/OTHER 346 567 605 700 152 500 700 0.00% DRUG & ALCOHOL TESTING 972 1,091 979 600 0 600 600 0.00% LEGAL & DISPLAY ADS 322 723 516 900 462 700 900 0.00% GASOLINE/FUEL 177,411 155,831 156,623 165,000 69,435 165,000 165,000 0.00% TRAINING 270 455 2,164 3,800 (133) 1,500 3,800 0.00% OPERATING SUPPLIES 15,795 12,827 14,778 14,890 4,174 14,500 15,000 0.74% POSTAGE/SHIPPING 68 57 156 200 49 150 200 0.00% CLOTHING/UNIFORM ALLOW 2,294 2,591 2,627 3,400 0 3,400 3,400 0.00% EQUIPMENT MAINTENANCE 1,584 654 226 1,000 729 1,200 1,000 0.00% 101-5300-650.02-40 101-5300-650.01-21 101-5300-650.01-52 ACCOUNT NUMBER 101-5300-650.02-12 101-5300-650.02-10 101-5300-650.01-10 ACCOUNT NUMBER 101-5300-650.01-32 101-5300-650.03-25 101-5300-650.03-31 101-5300-650.03-40 101-5300-650.01-22 101-5300-650.01-20 101-5300-650.01-31 101-5300-650.01-51 101-5300-650.02-33 101-5300-650.01-53 101-5300-650.02-17 101-5300-650.02-14 101-5300-650.03-35 101-5300-650.03-46 101-5300-650.03-53 101-5300-650.03-41 101-5300-650.02-93 Streets Page 56 of 59 EXPENDITURES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 6/30/2025 PROJ BUDGET 2025/26 SNOW/ICE EQ. MAINTENANCE 9,128 8,229 8,780 9,225 111 9,000 9,225 0.00% VEHICLE MAINTENANCE 71,338 57,702 51,000 50,000 31,058 60,000 55,000 10.00% CHIP SEALING PROGRAM 0 0 0 0 0 0 0 0.00% CRACK SEALING PROGRAM 40,500 40,000 40,139 40,000 3,868 40,000 200,000 400.00% RESURFACING PROGRAM 486,394 746,463 711,387 750,000 446,290 750,000 750,000 0.00% ROAD REPAIRS 107,629 144,586 125,412 150,000 9,911 150,000 150,000 0.00% SALT & CHIPS 110,072 138,347 82,351 175,000 44,774 50,000 175,000 0.00% SIGNS & PAVEMENT MARKINGS 18,793 20,175 24,735 33,468 5,223 25,000 33,500 0.10% TRAFFIC SIGNAL MAINTENANCE 13,788 4,800 5,415 5,000 3,156 5,500 5,000 0.00% TREE & BRUSH CONTROL 321 0 297 1,000 889 1,000 1,000 0.00% MEDICAL EXAMS 417 202 1,193 400 366 400 400 0.00% CAPITAL PROJECTS - STREET MISC 0 0 0 0 0 0 0 0.00% CAP SIGNS, SIGNALS, & MARK 732 110,471 0 0 0 0 0 0.00% VEHICLES (CAP) 0 0 0 125,000 130,807 123,000 0 (100.00%) CAPITAL EQUIPMENT-OTHER 100,882 15,500 0 71,000 7,837 69,000 0 (100.00%) CAPITAL REPLACEMENT FUND 0 0 0 0 0 0 0 0.00% TRANSFER TO REPLACEMENT FUND-402 393,015 304,138 280,052 265,832 0 265,832 269,191 1.26% STREETS 2,277,863 2,560,154 2,335,294 2,633,817 1,104,626 2,417,164 2,599,236 (1.31%) ELECTRICITY 201,583 234,157 235,753 205,000 115,273 205,000 209,600 2.24% STREET LIGHTING 201,583 234,157 235,753 205,000 115,273 205,000 209,600 2.24% FIXED RT/ADA PARATRANSIT 255,004 300,810 306,893 301,788 148,080 296,160 305,000 1.06% ELDERLY TRANSPORTATION 9,292 2,342 2,578 8,561 1,428 2,856 4,000 (53.28%) TRANSPORTATION 264,296 303,152 309,471 310,349 149,508 299,016 309,000 (0.43%) TOTAL EXPENDITURES 2,743,742 3,097,463 2,880,518 3,149,166 1,369,407 2,921,180 3,117,836 (0.99%) 1 2 Street Superintendent: 50% Street / 50% Storm Utility; Street Foreman (vacant): 50% Street / 50% Storm Utility 3 4 5 6 7 101-5300-650.08-46 ACCOUNT 101-5300-650.08-31 101-5300-650.03-72 101-5300-650.03-74 101-5300-650.03-71 NUMBER 101-5300-650.08-55 Maintenance Worker-Street: 323 hrs OT (increase 100 hrs), 180 hrs Dbl OT, 140 hrs Call Time (increase 40 hrs) 101-5300-651.02-21 101-5300-650.09-42 Director of Public Works: 32.5% Street, 32.5% Storm Utility, 25% Water Utility, 10% Wastewater Utility Admin Assistant (shared Street/Park-Rec): 30% Street, 25% Park, 25% Recreation, 20% Storm Utility Maintenance Worker (7)-Street: 80% Village, 20% Storm; Maintenance Worker-Storm Water Technician/Street Worker: 20% Village, 80% Storm Part time positions = 600 hrs at $18.00-$22.00/hr for CDL employee, non CDL paid at lower rate, can use more hours as long as the budget is not exceeded 101-5300-672.02-10 101-5300-650.08-53 101-5300-650.03-76 101-5300-650.03-55 101-5300-650.03-54 101-5300-650.03-93 101-5300-650.03-73 101-5300-650.03-75 101-5300-650.03-77 101-5300-650.08-54 Expenditures 101-5300-671.02-10 101-5300-650.03-78 Streets Page 57 of 59 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NOTES (cont.): 101-5300-650.03-40 Operating Supplies: $15,000 Bolts, screws, chains, shovels, rakes, shop supplies, shop tools 101-5300-650.03-46 Clothing/Uniform Allowance: $3,400 Eight (8) employees at $400/ea for safety shoes, shirts, pants $3,200; Public Works Director split 50/50 with Stormwater Utility $200 (note: Stormwater Tech is not split, allowance is 100% in Stormwater Utility) 101-5300-650.03-53 Equipment Maintenance: $1,000 Maintenance of smaller equipment, repair of small engines and components on water pumps, asphalt & concrete saws, compactor, asphalt roller, etc. 101-5300-650.02-17 Equip Rental/Contracted: $3,500 Rental of misc equipment not owned by department: $3,500 101-5300-650.02-33 Shouldering: $7,000 Material for shouldering existing roads and maintenance of gravel roads 101-5300-650.03-31 Gasoline/Fuel: $165,000 Gasoline/Diesel fuel for vehicles and equipment 101-5300-650.03-54 Snow Ice/Equipment Maintenance: $9,225 Snow/Ice equipment maintenance cost associated with replacement of cutting edges for all snow plows, wings, etc. 101-5300-650.03-55 Vehicle Maintenance: $55,000 Costs associated with repairs and maintenance to Village owned vehicles and equipment, including oil, air, hydraulic and fuel filters, grease, fluids, tire replacement, parts & labor; five year average expenditures is approximately $60,848.82 101-5300-650.03-71 Chip Sealing Program: $0 Sealing of main collector roads with tar and chips, in accordance with the road maintenance plan, contracted out via bidding process. (No slag sealing) 101-5300-650.03-72 Crack Sealing Program: $50,000 Roadway cracks are sealed in accordance with the road maintenance plan, contracted out via bidding process (Increased from previous years due to increased construction costs) 101-5300-650.03-35 Training: $3,800 Seminars, schooling, conferences and courses related to department needs, such as snow and ice operations courses, supervisory training sessions, chain saw training, aerial platform training, etc 101-5300-650.02-14 Engineering: $25,500 Engineering associated with capital planning, preliminary plans, reports, public hearings, non-capital street projects, misc. boring, and concrete repairs 101-5300-650.02-10 Prof Services/Contracted: $14,000 Base $1,500; Locating services $12,500 Note: planned Ash tree removal $10,000 using EAB Funds (included in Misc Budget) 101-5300-650.03-73 Resurfacing Program: $750,000 Roads are resurfaced with hot mix asphalt in accordance with the road maintenance plan. This amount includes $750,000 from borrowed funds, see fund 401 Capital Projects Fund, and $0 offset w/ fund balance 101-5300-650.03-74 Road Repairs: $150,000 Cold mix and hot mix material for patching pot holes, small overlays, culverts and bridge approaches, in accordance with the road maintenance plan - $25,000, and concrete panel replacements $125,000 (offset from borrowed funds, see fund 401 Capital Projects Fund) Streets Page 58 of 59 23 24 25 26 27 28 29 101-5300-671.02-10 Fixed Route Transit & Elderly Transportation: The estimated net cost for this service from Valley Transit $107,800 ($305,000 expenditure less federal and state grant revenues of $201,200); amounts will be updated when budget from Valley Transit is received 101-5300-650.03-78 Tree & Brush Control: $1,000 Material for removal of trees, brush and stumps located in Village right-of-way 101-5300-651.02-21 Electricity: $209,600 This account is for street lighting and traffic lights, base amount $205,000; 2026 LED Conversion project (23 lamps) $4,600 (offset with fund balance) 101-5300-650.03-77 Traffic Signal Maintenance: $5,000 Repair and maintenance of the various traffic signal locations $1,500; annual inspection by Tapco of 8 signalized intersections $3,500 101-5300-650.03-76 Signs & Pavement Markings: $33,500 Materials used in conjunction with maintenance and installation of new and replacement street signs, guardrails, dome posts, signal lights and center lining of roads, intersections and crosswalks 101-5300-650.03-75 Salt & Chips: $175,000 Salt, stone chips and liquid calcium chloride, used for snow and ice removal. $91.42/ton for 2025/2026 season; increase of $3.72/ton from last year's cost (approx 1,900 tons of salt) NOTES (cont.): 101-5300-650.08-53 Vehicle Purchase: 101-5300-650.08-54 Capital Equipment - Other: Streets Page 59 of 59 DEBTSERVICEFUND (DSF) REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 301-5800-420.01-00 SPECIAL ASSESSMENT REVENUE 5,489 3,855 1,832 1,305 1,305 14,100 500 (61.69%) 301-5800-480.01-00 INTEREST 22,480 68,415 93,257 60,000 47,661 75,000 60,000 0.00% 301-5800-480.09-00 MISCELLANEOUS REVENUE 0.00% 301-5800-480.10-01 DEVELOPER CONTRIBUTION 0.00% 301-5800-493.01-00 PROCEEDS/LT DEBT/BONDS 0.00% 301-5800-492.03-00 TRANS FR SP ASSESS PRE-PAY 4,027 2,500 (37.92%) 301-5800-491.02-01 TRANSFER FROM GARBAGE/RECYCLING FUND 0.00% 301-5800-491.02-05 TRANSFER FROM OPEN SPACE 0.00% 301-5800-491.02-05 TRANSFER FROM PK IMPACT FEES 89,931 55,970 21,398 30,000 20,000 20,000 (33.33%) 301-5800-491.06-13 TRANSFER FROM STORM UTILITY 0.00% 301-5800-493.05-00 TRANS FROM ASSIGNED BALANCE 120,000 169,348 41.12% 301-5800-492.05-00 TRANS FROM TAX STABLIZATION FUND 151,267 158,257 4.62% 301-5800-493.01-00 GO NOTES 0.00% 301-5800-493.01-02 DEBT PREMIUM 64,237 170,923 105,000 0.00% Subtotal (Program Revenues) 182,137 128,240 287,410 366,599 48,966 214,100 410,605 12.00% LEVY to Balance 1,865,064 1,758,307 1,772,250 2,012,293 2,012,293 2,012,293 2,187,590 8.71% TOTAL REVENUE: 2,047,201 1,886,547 2,059,660 2,378,892 2,061,259 2,226,393 2,598,195 9.22% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change OBJECT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 301-5800-600.06-10 PRINCIPAL-MISC 42,570 78,493 226,355 240,300 240,300 240,300 253,063 5.31% 301-5800-600.06-20 INTEREST - MISC 23,670 80,927 82,462 67,069 42,504 80,386 57,681 (14.00%) 301-5800-610.06-10 PRINCIPAL-POLICE 16,430 16,298 14,045 30,713 13,913 13,913 14,443 (52.97%) 301-5800-610.06-20 INTEREST-POLICE 3,008 2,680 2,377 8,063 1,118 2,028 1,603 (80.12%) 301-5800-620.06-10 PRINCIPAL-FIRE 188,485 202,558 186,337 182,905 199,706 199,706 203,088 11.03% 301-5800-620.06-20 INTEREST - FIRE 36,444 35,790 31,439 34,095 14,693 26,726 34,052 (0.13%) 301-5800-650.06-10 PRINCIPAL-STREET EQUIP/ROADS 1,167,138 1,014,501 1,006,775 1,212,105 1,212,104 1,212,104 1,398,218 15.35% ACCOUNT NUMBER DEBT SERVICE FUND ACCOUNT NUMBER Debt Service Page 1 of 7 EXPENDITURES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change OBJECT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 301-5800-650.06-20 INTEREST - STREET EQUIP/ROADS 190,266 184,255 224,225 279,627 146,613 280,233 328,501 17.48% 301-5800-710.06-10 PRINCIPAL-PARK & RECREATION 400,377 328,151 221,488 273,977 273,978 273,978 246,188 (10.14%) 301-5800-710.06-20 INTEREST-PARK & RECREATION 37,816 28,930 35,046 48,974 25,826 48,454 60,008 22.53% 301-5800-600.08-80 DEBT ISSUANCE COSTS 0.00% 301-5800-600.08-90 DEBT DISCOUNT 0.00% 301-5800-600.09-10 TRANSFER TO GENERAL FUND 878 922 1,014 1,064 1,064 1,064 1,350 26.88% TRANSFER TO TAX STABLIZATION FUND 0.00% 301-5800-600.09-61 TRANSFER TO WATER UTILITY 0.00% 301-5800-600.09-62 TRANSFER TO WASTEWATER UTILITY 0.00% REPAYMENT OF GEN FUND DEBT 0.00% TOTAL EXPENDITURES 2,107,082 1,973,505 2,031,563 2,378,892 2,171,819 2,378,892 2,598,195 9.22% NOTES: 1 2 3 301-5800-600.09-10: Transfer to General Fund: This is the Village cost of the Central Square Software maintenance for tracking special assessments. 301-5800-XXX.06-10 & 06-20: General Principal & Interest: Includes estimated 2025 payments for the new 2024 borrowing amounts. 301-5800-493.05-00: Transfer from Designated Fund Balance: Prior borrowing premium used to offset interest payments. ACCOUNT NUMBER Debt Service Page 2 of 7 VILLAGE OF FOX CROSSING 2026 SCHEDULE OF DEBT VILLAGE AMOUNT 12/31/2025 2026 12/31/26 DEBT ISSUE OF LOAN BALANCE PRINCIPAL INTEREST PAYMENTS BALANCE 2018 Capital Projects-GO Notes $1,660,000.00 $615,000.00 $200,000.00 $15,450.00 $215,450.00 $415,000.00 2019 Capital Projects-GO Bond $2,190,000.00 $1,050,000.00 $250,000.00 $27,750.00 $277,750.00 $800,000.00 2020 Capital Projects-GO Bond (Refin 2017) $1,355,000.00 $415,000.00 $205,000.00 $9,375.00 $214,375.00 $210,000.00 2020 Capital Projects-GO Bond $5,650,000.00 $2,880,000.00 $545,000.00 $60,475.00 $605,475.00 $2,335,000.00 2021 GO Notes $720,000.00 $460,000.00 $70,000.00 $11,150.00 $81,150.00 $390,000.00 2022 GO Notes $2,695,000.00 $2,165,000.00 $265,000.00 $71,845.00 $336,845.00 $1,900,000.00 2023 GO Notes $1,960,000.00 $1,815,000.00 $180,000.00 $86,250.00 $266,250.00 $1,635,000.00 2024 GO Notes $2,340,000.00 $2,060,000.00 $150,000.00 $99,250.00 $249,250.00 $1,910,000.00 2025 GO Notes ** $2,125,000.00 $2,125,000.00 $250,000.00 $100,000.00 $350,000.00 $1,875,000.00 TOTAL GENERAL DEBT $21,815,000.00 $13,585,000.00 $2,115,000.00 $481,545.00 $2,596,545.00 $11,470,000.00 TID #1 AMOUNT 12/31/2025 2026 12/31/26 DEBT ISSUE OF LOAN BALANCE PRINCIPAL INTEREST PAYMENTS BALANCE 2021 GO Notes $365,000.00 $225,000.00 $35,000.00 $5,425.00 $40,425.00 $190,000.00 TOTAL TID #1 DEBT $365,000.00 $225,000.00 $35,000.00 $5,425.00 $40,425.00 $190,000.00 TID #2 AMOUNT 12/31/2025 2026 12/31/26 DEBT ISSUE OF LOAN BALANCE PRINCIPAL INTEREST PAYMENTS BALANCE 2018 Capital Projects-GO Notes (TID #2) $150,000.00 $50,000.00 $15,000.00 $1,275.00 $16,275.00 $35,000.00 2020 Capital Projects-GO Bond (TID #2) $2,180,000.00 $1,090,000.00 $205,000.00 $22,875.00 $227,875.00 $885,000.00 TOTAL TID #2 DEBT $2,330,000.00 $1,140,000.00 $220,000.00 $24,150.00 $244,150.00 $920,000.00 2026 PAYMENTS 2026 PAYMENTS 2026 PAYMENTS Page 3 of 7 VILLAGE OF FOX CROSSING 2026 SCHEDULE OF DEBT TID #3 AMOUNT 12/31/2025 2026 12/31/26 DEBT ISSUE OF LOAN BALANCE PRINCIPAL INTEREST PAYMENTS BALANCE 2018 GO Notes (TID #3) $425,000.00 $425,000.00 $140,000.00 $10,650.00 $150,650.00 $285,000.00 2019 GO Bond (TID #3) $185,000.00 $185,000.00 $45,000.00 $4,875.00 $49,875.00 $140,000.00 TOTAL TID #3 DEBT $610,000.00 $610,000.00 $185,000.00 $15,525.00 $200,525.00 $425,000.00 TID #5 AMOUNT 12/31/2025 2026 12/31/26 DEBT ISSUE OF LOAN BALANCE PRINCIPAL INTEREST PAYMENTS BALANCE 2025 GO Notes ** $1,560,000.00 $1,560,000.00 $0.00 $68,500.00 $68,500.00 $1,560,000.00 TOTAL TID #5 DEBT $1,560,000.00 $1,560,000.00 $0.00 $68,500.00 $68,500.00 $1,560,000.00 Garbage / Recycling AMOUNT 12/31/2025 2026 12/31/26 DEBT ISSUE OF LOAN BALANCE PRINCIPAL INTEREST PAYMENTS BALANCE 2022 GO Notes (Recycling) $245,000.00 $185,000.00 $20,000.00 $6,160.00 $26,160.00 $165,000.00 TOTAL GARBAGE/RECYCLING DEBT $245,000.00 $185,000.00 $20,000.00 $6,160.00 $26,160.00 $165,000.00 STORMWATER UTILITY AMOUNT 12/31/2025 2026 12/31/26 DEBT ISSUE OF LOAN BALANCE PRINCIPAL INTEREST PAYMENTS BALANCE 2010 Clean Water Fund (CWF) GO Bonds $1,715,985.98 $450,475.28 $107,430.26 $12,509.85 $119,940.11 $343,045.02 2018 Capital Projects-GO Notes $1,085,000.00 $370,000.00 $120,000.00 $9,300.00 $129,300.00 $250,000.00 2019 Capital Projects-GO Bond $1,460,000.00 $1,115,000.00 $65,000.00 $26,781.26 $91,781.26 $1,050,000.00 2020 Capital Projects-GO Bond (Refin 2017) $255,000.00 $70,000.00 $35,000.00 $1,575.00 $36,575.00 $35,000.00 2020 Capital Projects-GO Bond $2,030,000.00 $1,600,000.00 $90,000.00 $33,362.50 $123,362.50 $1,510,000.00 2023 GO Notes to refi '22 NAN $1,025,000.00 $900,000.00 $95,000.00 $42,625.00 $137,625.00 $805,000.00 2024 Capital Projects-GO Notes $3,510,000.00 $3,380,000.00 $110,000.00 $152,250.00 $262,250.00 $3,270,000.00 2025 GO ** $1,780,000.00 $1,780,000.00 $80,000.00 $76,300.00 $156,300.00 $1,700,000.00 TOTAL STORMWATER DEBT $13,180,985.98 $9,665,475.28 $702,430.26 $354,703.61 $1,057,133.87 $8,963,045.02 2026 PAYMENTS 2026 PAYMENTS 2026 PAYMENTS 2026 PAYMENTS Page 4 of 7 VILLAGE OF FOX CROSSING 2026 SCHEDULE OF DEBT WATER UTILITY AMOUNT 12/31/2025 2026 12/31/26 DEBT ISSUE OF LOAN BALANCE PRINCIPAL INTEREST PAYMENTS BALANCE 2015B Revenue Bonds $1,177,960.00 $681,534.00 $58,898.00 $22,444.35 $81,342.35 $622,636.00 2017 Revenue Bonds (Refin 2007 & 2008) $3,104,031.95 $1,175,023.24 $270,090.57 $35,827.62 $305,918.19 $904,932.67 2018 Revenue Bonds $815,000.00 $595,000.00 $35,000.00 $23,100.00 $58,100.00 $560,000.00 2018 GO Notes (Refinance 2010 STFL) $1,540,000.00 $525,000.00 $170,000.00 $13,200.00 $183,200.00 $355,000.00 2018 Capital Projects-GO Notes $265,000.00 $90,000.00 $30,000.00 $2,250.00 $32,250.00 $60,000.00 2019 GO Bond $145,000.00 $60,000.00 $15,000.00 $1,575.00 $16,575.00 $45,000.00 2019 Revenue Bonds $1,795,000.00 $1,415,000.00 $80,000.00 $39,475.00 $119,475.00 $1,335,000.00 2020 Capital Projects-GO Bond (Refin 2017) $250,000.00 $75,000.00 $40,000.00 $1,650.00 $41,650.00 $35,000.00 2020 Capital Projects-GO Bond $135,000.00 $135,000.00 $25,000.00 $2,825.00 $27,825.00 $110,000.00 2020 Revenue Bonds $2,480,000.00 $2,055,000.00 $115,000.00 $44,137.50 $159,137.50 $1,940,000.00 2021 GO Notes $550,000.00 $335,000.00 $50,000.00 $8,100.00 $58,100.00 $285,000.00 2022 Clayton $60,000.00 $51,000.00 $3,000.00 $0.00 $3,000.00 $48,000.00 2022 GO NOTES $190,000.00 $140,000.00 $15,000.00 $4,697.50 $19,697.50 $125,000.00 2023 Rev Bonds (NAN Refi & Capital Projects) $6,310,000.00 $6,245,000.00 $220,000.00 $309,625.00 $529,625.00 $6,025,000.00 2024 Clayton $120,000.00 $114,000.00 $6,000.00 $0.00 $6,000.00 $108,000.00 2024 Revenue Bonds $4,105,000.00 $4,105,000.00 $135,000.00 $180,225.00 $315,225.00 $3,970,000.00 2025 Revenue Bonds ** $1,340,000.00 $1,740,000.00 $0.00 $81,520.83 $81,520.83 $1,740,000.00 TOTAL WATER DEBT $27,370,643.95 $19,536,557.24 $1,267,988.57 $770,652.80 $2,038,641.37 $18,268,568.67 2026 PAYMENTS Page 5 of 7 VILLAGE OF FOX CROSSING 2026 SCHEDULE OF DEBT SEWER UTILITY AMOUNT 12/31/2025 2026 12/31/26 DEBT ISSUE OF LOAN BALANCE PRINCIPAL INTEREST PAYMENTS BALANCE 2015B Revenue Bonds $222,040.00 $128,466.00 $11,102.00 $4,230.65 $15,332.65 $117,364.00 2017 Revenue Bonds (Refin 2007) $2,915,968.05 $2,074,976.76 $174,909.43 $73,297.38 $248,206.81 $1,900,067.33 2018 Revenue Bonds $1,145,000.00 $835,000.00 $50,000.00 $32,400.00 $82,400.00 $785,000.00 2019 Revenue Bonds $2,050,000.00 $1,650,000.00 $95,000.00 $46,050.00 $141,050.00 $1,555,000.00 2020 Revenue Bonds $4,375,000.00 $3,510,000.00 $195,000.00 $75,306.26 $270,306.26 $3,315,000.00 2023 Rev Bonds (NAN Refi & Capital Projects) $3,445,000.00 $3,410,000.00 $120,000.00 $169,125.00 $289,125.00 $3,290,000.00 2024 Revenue Bonds $615,000.00 $615,000.00 $20,000.00 $27,000.00 $47,000.00 $595,000.00 2025 Revenue Bonds** $1,340,000.00 $1,340,000.00 $0.00 $62,779.17 $62,779.17 $1,340,000.00 Subtotal w/o NMSC Debt $18,099,356.05 $13,563,442.76 $666,011.43 $490,188.46 $1,156,199.89 $12,897,431.33 2013 CWFL (NMSC) $3,289,151.00 $1,404,878.17 $185,320.00 $34,721.29 $220,041.29 $1,219,558.17 TOTAL SEWER DEBT $21,388,507.05 $14,968,320.93 $851,331.43 $524,909.75 $1,376,241.18 $14,116,989.50 2026 PAYMENTS Page 6 of 7 VILLAGE OF FOX CROSSING 2026 SCHEDULE OF DEBT AMOUNT 12/31/2025 2026 12/31/26 SUMMARY - Village and Utility: OF LOAN BALANCE PRINCIPAL INTEREST PAYMENTS BALANCE Sub-Total GO Notes & Loans $43,095,985.98 $30,015,475.28 $3,631,430.26 $990,306.11 $4,553,236.37 $23,304,045.02 Sub-Total Revenue Bonds $40,675,000.00 $28,495,000.00 $1,580,000.00 $1,226,543.76 $2,806,543.76 $29,995,000.00 Subtotal $83,770,985.98 $58,510,475.28 $5,211,430.26 $2,216,849.87 $7,359,780.13 $53,299,045.02 GO Notes NMSC $3,289,151.00 $1,404,878.17 $185,320.00 $34,721.29 $220,041.29 $1,219,558.17 Total GO Notes $46,385,136.98 $31,420,353.45 $3,816,750.26 $1,025,027.40 $4,773,277.66 $24,523,603.19 Total Debt w/NMSC GO Notes $87,060,136.98 $59,915,353.45 $5,396,750.26 $2,251,571.16 $7,579,821.42 $54,518,603.19 w/o GCMW Debt Revenue Bonds - Water $16,271,557.24 $913,988.57 $736,355.30 $1,650,343.87 $17,097,568.67 Revenue Bonds - Sewer $12,223,442.76 $666,011.43 $490,188.46 $1,156,199.89 $12,897,431.33 Total Revenue Bonds $28,495,000.00 $1,580,000.00 $1,226,543.76 $2,806,543.76 $29,995,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 GCMW REVENUE BONDS SEWER UTILITY AMOUNT 12/31/2025 2026 12/31/26 DEBT ISSUE OF LOAN BALANCE PRINCIPAL INTEREST PAYMENTS BALANCE 2009 Revenue Bonds $4,385,534.57 $1,512,445.51 $363,311.32 $35,505.47 $398,816.79 $1,149,134.19 TOTAL SEWER DEBT $4,534,360.69 $1,512,445.51 $363,311.32 $35,505.47 $398,816.79 $1,149,134.19 Revenue Bonds - Water $16,271,557.24 $913,988.57 $736,355.30 $1,650,343.87 $17,097,568.67 Revenue Bonds - Sewer $13,735,888.27 $1,029,322.75 $525,693.93 $1,555,016.68 $14,046,565.52 Total Revenue Bonds w/GCMW Debt $30,007,445.51 $1,943,311.32 $1,262,049.23 $3,205,360.55 $31,144,134.19 2026 PAYMENTS 2026 PAYMENTS Page 7 of 7 CAPITALPROJECTSFUND (CPF) CAPITAL PROJECTS FUND REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 401-5200-433.02-03 COUNTY SAFETY GRANTS / ARPA 213,393 0.00% 401-5500-435.09-00 LOCAL GOVERNMENT MISC 130,000 0 (100.00%) 401-5100-480.01-00 INTEREST 177,231 483,649 391,496 250,000 124,784 249,568 175,000 (30.00%) 401-5100-480.02-01 SALES / EQUIP & VEHICLES & OTHER 0.00% 401-5300-480.08-11 MISC DONATION 0.00% 401-5500-480.08-11 MISC DONATION-Park 5,000 0.00% 401-5300-480.09-00 MISC REVENUE 34,136 0.00% 401-5300-480.10-01 DEVELOPER CONTRIBUTION 0.00% 401-5300-480.10-02 MUNICIPAL CONTRIBUTIONS 0.00% 401-5300-491.01-01 TRANSFER FROM GENERAL FUND 0.00% 401-5500-491.02-05 TRANSFER FROM SPEC REV FUND 0.00% 401-5500-491.04-02 TRANSFER FROM EQUIP RPLCMNT 40,000 138,853 138,853 207,050 49.11% 401-5100-492.04-00 CPF PRIOR YEAR CARRY OVER 700,000 25,000 (96.43%) 401-5100-492.04-00 CPF PRIOR YEAR CARRY OVER 29,500 (100.00%) 401-5300-492.04-00 CPF PRIOR YEAR CARRY OVER 222,000 222,000 0.00% 401-5500-492.04-00 CPF PRIOR YEAR CARRY OVER 114,500 (100.00%) 401-5100-492.06-01 TRANSFER FROM SETTLEMENT FUNDS 753,000 1,250,000 66.00% 401-5300-493.01-00 PROCEEDS/LT DEBT/GO NOTES 2,695,000 1,960,000 2,340,000 2,589,147 2,125,000 2,154,950 (16.77%) 401-5800-493.01-02 DEBT PREMIUM 27,418 78,559 46,615 44,950 45,600 100.00% 401-5300-493.02-00 PROCEEDS/LT DEBT/STF 0.00% *CAPITAL PROJECTS FUND 2,904,649 2,562,208 3,025,640 4,927,000 124,784 2,558,371 4,079,600 (17.20%) EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change OBJECT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 401-5100-600.08-21 CAP IMPR BUILDING & LAND 176,910 0 50,000 50,000 0.00% 401-5100-600.08-54 CAPITAL EQUIP - OTHER - General 200,000 150,000 (100.00%) 401-5200-620.08-21 CAP IMPR BUILDING & LAND 141,792 62,000 61,982 61,982 (100.00%) 401-5200-620.08-54 CAPITAL EQUIP - OTHER 12,268 333,361 25,000 8,371 9,995 (100.00%) 401-5200-620.08-53 VEHICLES (CAP) 190 135 135 0.00% 401-5300-650.08-21 CAP IMPR BUILDING & LAND 0.00% ACCOUNT NUMBER ACCOUNT NUMBER Capital Prjs Page 1 of 4 EXPENDITURES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change OBJECT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 401-5300-650.08-42 ROAD CONSTRUCTION (CAP) 0.00% 401-5300-650.08-43 ROAD RE-CONSTRUCTION (CAP) 1,651,905 648,685 1,682,066 1,662,000 244,738 1,250,000 609,000 (63.36%) 401-5300-650.08-44 TRAILS/WALKWAYS (CAP) 440,000 375,000 70,000 (84.09%) 401-5300-650.08-45 STORM SEWERS (CAP) 0.00% 401-5300-650.08-46 SIGNS SIGNALS & MARKINGS 0.00% 401-5300-650.08-54 CAPITAL EQUIP - OTHER - Street 37,885 0.00% 401-5500-710.08-21 CAP IMPR BUILDING & LAND 62,000 54,487 61,982 210,000 238.71% 401-5500-710.08-31 PARKS: MISC CAPITAL 1,461 236,518 236,577 898,000 274,100 625,000 2,220,000 147.22% 401-5800-600.08-80 DEBT ISSUANCE COSTS 82,788 47,495 46,615 44,950 45,600 100.00% 401-5800-600.09-10 TRANSFER TO GENERAL FUND 528,311 907,418 527,500 775,000 775,000 875,000 12.90% 401-5800-600.09-20 TRANSFER TO SPECIAL REVENUE FUND 0.00% 401-5800-600.09-30 TRANSFER TO DEBT SERVICE FUND 0.00% 401-5800-600.09-63 TRANSFER TO STORMWATER 1,784,247 753,000 753,000 0 (100.00%) 401-5800-710.06-10 PRINCIPAL 0.00% *CAPITAL PROJECTS FUND 2,453,643 2,019,983 4,610,366 4,927,000 643,813 4,107,044 4,079,600 (17.20%) NOTES: 1 2 3 4 5 6 401-xxxx-xxx.xx-xx Expenditures: The amounts listed in the accounts is the general ledger representation of the accompanying project list. If you have questions about the account coding, please contact the Finance Department. 401-5800-600.09-63: Transfer to Stormwater Utility: Transfer settlement funds to the Stormwater Utility for pond projects. 2025 was for Margeo Pond, 2024 was for Church Pond 401-5800-600.09-10: Transfer to General Fund: Transfer borrowed funds to General Fund for the road resurfacing projects ($750,000) and the concrete panel replacement projects ($125,000) from borrowed funds. ACCOUNT NUMBER See Attached Spreadsheet for details of projects. 401-5500-491.04-02: Transfer from Equipment Replacement Fund (ERF): Transfer of funds previously saved in the ERF for the replacement of playground equipment at Kippenhan Park ($71,048) and Schildt Park ($136,002). The total cost of replacement is well in excess of what was set aside so the projects are treated as capital projects and this transfer is to offset borrowing needs. 401-5100-492.06-01: Transfer from Settlement Funds: Use of the Clayton Settlment funds (part of CPF Fund Balance); 2025 is for Margeo Pond; 2026 is for Schildt Park Renovation 12/31/24 Balance = $4,217,791; Projected 12/31/25 Balance = $3,464,000 Capital Prjs Page 2 of 4 Updated: 10/23/25 CAPITAL IMPROVEMENTS PROGRAM 2026 Project Assessable Village Village Projects Number Cost Funding Fund Desc. Costs Cost Irish Rd Railroad Crossing (Brookfield Drive to Elk Trail Drive) (DESIGN & SOIL BORINGS) R24300 10,000$ 10,000$ CPF cash on hand -$ Irish Road Reconstruction incl. 10' trail (CTH II - Jacobsen Rd) (DESIGN & SOIL BORINGS) R25700 25,000$ 25,000$ CPF cash on hand -$ Earl Street Reconstruction DESIGN (Urbanization Joint with C/ Menasha) R23300 72,000$ -$ City Cost Share 72,000$ 2023 GO Notes -$ E. Shady Lane Urbanization incl. 10' trail (CTH CB - Cold Spring Rd) (DESIGN, SOIL BORINGS, EASEMENTS)R22300 100,000$ 100,000$ 2023 GO Notes -$ Jacobson Rd Railroad Overpass Deck Repair / Reconstruction (DESIGN) R23500 15,000$ 15,000$ 2023 GO Notes -$ Valley Rd Improve (Olde Midway Rd to STH 47) (CONST) Joint w/County, Menasha R26300 387,000$ -$ 387,000$ Concrete Panel Repairs R26200 125,000$ 125,000$ Road Resurfacing R26100 750,000$ 750,000$ Subtotal Highway Improvements 1,484,000$ 222,000$ -$ 1,262,000$ Demo Old Storage Building A22600 50,000$ 50,000$ CPF cash on hand -$ American Dr Trail Resurfacing (Shady Ln to Copperhead) P26300 70,000$ -$ 70,000$ Kippenhan Park Play Equipment P26100 95,000$ 71,048$ ERF Funds Available 23,952$ Schildt Park Renovation - playground equipment, west expansion, roof replacement P26200 2,150,000$ 136,002$ ERF Funds Available 1,250,000$ settlement funds 100,000$ Room Tax Funds 663,998$ Palisades Tennis Court Reconstruction P26400 150,000$ 150,000$ CPF cash on hand -$ Trestle Trail Repairs (w/ City of Menasha) P25100 70,000$ 35,000$ City Cost Share 35,000$ 2026 Village Projects Grand Total 4,069,000$ 2,014,050$ -$ 2,054,950$ 2026 Project Assessable TID #5 TID #3 Infrastructure Projects Number Cost Funding Fund Desc. Costs Cost Irish Road North Pond (E Shady Ln - CTH BB) (LAND ACQUISITION) RPND19 200,000$ 200,000$ TID cash on hand -$ 2026 TID #3 Grand Total 200,000$ 200,000$ -$ -$ 2026 Project Assessable TID #5 TID #5 Infrastructure Projects Number Cost Funding Fund Desc. Costs Cost Water Main Installation (Asphalt Pavement - final layer) W24201 30,000$ 30,000$ 2025 GO Notes -$ Sewer Main Installation (Asphalt Pavement - final layer) S24201 30,000$ 30,000$ 2025 GO Notes -$ 2026 TID #5 Grand Total 60,000$ 60,000$ -$ -$ 2026 Project Assessable Utility Stormwater Projects Number Cost Funding Fund Desc. Costs Cost Ehlers Rd Culvert Rehab (1051 - 1088 Ehlers Rd) (CONST) D25400 120,000$ 120,000$ 2025 GO Notes -$ Irish Road Storm Sewer Improvements (CTH II to Jacobsen Rd) (DESIGN) D25300 25,000$ 25,000$ Earl Street Urbanization (DESIGN) D23200 25,000$ 25,000$ 2023 NAN -$ E Shady Lane Reconstruction Storm Sewer (CTH CB - Cold Spring Rd) (DESIGN) D22400 40,000$ 20,000$ 2023 NAN 20,000$ Schildt Park Stormwater Pond (CONST) RPND20 1,200,000$ 25,000$ 2025 GO Notes 1,175,000$ Valley Rd Storm Sewer Improve (Olde Midway Rd to STH 47) (CONST) Joint w/County, Menasha D26100 257,000$ 257,000$ Palisades Storm Sewer Extension (Valley Rd to Baldwin Ct) D26200 120,000$ 120,000$ Sand Point Pond Bird Grid &Fence D26300 150,000$ -$ 150,000$ Jacobson Rd I41 Overpass Westside Stormwater / Wall Reconstruction D26400 125,000$ 125,000$ 2026 Stormwater Grand Total 2,062,000$ 190,000$ -$ 1,872,000$ Page 3 of 4 Updated: 10/23/25 CAPITAL IMPROVEMENTS PROGRAM 2026 Project Assessable Utility Sanitary Sewer Projects Number Cost Funding Fund Desc. Costs Cost -$ -$ -$ -$ 2026 Sanitary Grand Total -$ -$ -$ -$ 2026 Project Assessable Utility Water Main Projects Number Cost Funding Fund Desc. Costs Cost Emergency Backup Generator - Plant #4 (American Dr & Utility Office) W26100 850,000$ 850,000$ 2025 Borrowing -$ Tower No. 3, Haase Street - Repaint inside and outside W26200 300,000$ 300,000$ Operations -$ Riverview Court Hydrant Relocation W26300 20,000$ 20,000$ Operations -$ 2026 Water Grand Total 1,170,000$ 1,170,000$ -$ -$ Page 4 of 4 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 402-5100-410.01-00 Levy 0.00% 402-5200-431.04-00 Homeland Security Grant 0.00% 402-5200-431.09-00 Misc Federal Grants 0.00% 402-5100-480.01-00 Interest 57,870 261,245 379,616 275,000 134,345 268,690 250,000 (9.09%) 402-5100-480.02-01 Sale of Village Equip & Vehicles - General 6,570 140 140 3,000 100.00% 402-5200-480.02-01 Sale of Village Equip & Vehicles - PD 37,575 46,740 36,000 17,500 35,000 50,000 38.89% 402-5200-480.02-01 Sale of Village Equip & Vehicles - FD 7,866 30,000 30,249 (100.00%) 402-5200-480.02-01 Sale of Village Equip & Vehicles - Insp 0.00% 402-5300-480.02-01 Sale of Village Equip & Vehicles - SD 129,500 45,000 30,000 30,000 0.00% 402-5500-480.02-01 Sale of Village Equip & Vehicles - PK 33,950 25,000 11,500 25,000 (100.00%) 402-5100-491.01-00 Transfer from General Fund - Admin 8,580 22,580 8,065 8,065 8,065 12,373 53.42% 402-5100-491.01-00 Transfer from General Fund - Election 14,613 14,613 12,429 12,119 12,119 12,819 5.78% 402-5100-491.01-00 Transfer from General Fund - Info Tech. 27,551 31,650 28,702 24,910 24,910 22,109 (11.24%) 402-5100-491.01-00 Transfer from General Fund - Municipal Complex 1,917 1,917 1,917 1,917 1,917 1,917 0.00% 402-5200-491.01-00 Transfer from General Fund - PD 177,702 252,562 211,229 249,752 249,752 239,683 (4.03%) 402-5200-491.01-00 Transfer from General Fund - FD 277,861 338,240 345,577 312,311 312,311 312,008 (0.10%) 402-5200-491.01-00 Transfer from General Fund - Insp 3,062 3,062 3,062 3,062 3,062 3,062 0.00% 402-5300-491.01-00 Transfer from General Fund - SD 393,015 304,138 280,052 265,832 265,832 269,191 1.26% 402-5500-491.01-00 Transfer from General Fund - PK 187,335 248,362 211,941 211,085 211,085 216,040 2.35% 402-5600-491.01-00 Transfer from General Fund - Comm Dev. 1,496 1,496 2,433 2,260 2,260 2,111 (6.59%) 402-5100-492.02-00 Transfer from Designated Balance - Admin 0.00% 402-5100-492.02-00 Transfer from Designated Balance - Elections 0.00% 402-5100-492.02-00 Transfer from Designated Balance - IT 0.00% 402-5200-492.02-00 Transfer from Designated Balance - Police 0.00% 402-5200-492.02-00 Transfer from Designated Balance - Fire 270,926 (100.00%) 402-5300-492.02-00 Transfer from Designated Balance - Street 178,000 (100.00%) 402-5500-492.02-00 Transfer from Designated Balance - Park 0.00% TOTAL REVENUE: 1,151,002 1,687,460 1,584,629 1,936,239 163,485 1,450,392 1,424,313 (26.44%) EQUIPMENT REPLACEMENT FUND ACCOUNT NUMBER Eq Replacement Fund Page 1 of 11 EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change OBJECT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 402-5100-540.08-54 Capital Equipment: Other - Clerk/Elections 20,218 100.00% 402-5100-560.08-15 Computer Equip - IT 57,225 9,307 46,135 10,000 70,000 600.00% 402-5100-600.08-53 Vehicles - General 131,363 39,385 45,000 100.00% 402-5100-600.08-54 Capital Equipment: Other - General Government 17,173 0.00% 402-5200-610.08-53 Vehicles - Police 210,441 159,371 121,708 115,658 122,760 146,156 20.09% 402-5200-610.08-54 Capital Equipment: Other - Police 15,638 21,207 3,000 630 630 29,427 880.90% 402-5200-620.08-53 Vehicles - Fire 57,301 425,544 929,500 467,322 473,302 (100.00%) 402-5200-620.08-54 Capital Equipment: Other - Fire 5,500 5,149 5,149 64,782 1077.85% 402-5200-630.08-53 Vehicles - Inspections 0.00% 402-5300-650.08-53 Vehicles -Street 650,276 274,915 541,040 102,616 207,381 333,740 (38.32%) 402-5300-650.08-54 Capital Equipment: Other - Street 7,899 19,638 37,500 90.96% 402-5500-710.08-53 Vehicles - Park 103,185 110,000 106,337 106,659 (100.00%) 402-5500-710.08-54 Capital Equipment: Other - Park 49,503 57,000 50,699 50,699 (100.00%) 402-5100-600.09-10 Transfer to General Fund 0.00% 402-5100-600.09-20 Transfer to Special Revenue Fund 0.00% 402-5500-710.09-40 Transfer to Capital Projects Fund 40,000 138,853 138,853 207,050 49.11% TOTAL EXPENDITURES: 213,660 1,175,036 927,172 1,936,239 848,411 1,105,433 953,873 (50.74%) 1 2 3 4 5 6 NUMBER ACCOUNT 402-5300-650.08-53 Vehicles - Street - This includes the dump body, plow, and accessories to complete two dump trucks, #20 and #27; which were originally ordered for replacement in 2024 with the chassis' received in 2025 and scheduled for completion in 2026. Refer to attached spreadsheet for equipment list and details. 402-5500-710.09-40 Transfer to Capital Projects Fund The Schildt Park renovation and Kippenhan Park playground equipment and play area improvements are projects to be completed in 2026 which are primarily financed with debt and the expenditures are in the capital projects fund. $207,050 has been accumulated in the ERF for the equipment replacement and is transferred to the capital projects fund to reduce the amount of debt issued. NOTES: 402-5100-600.08-53 Vehicles - General - This is to replace sedan #106 with a van, similar to the other administrative vehicles. 402-xxxx-491.xx-xx Transfer from General Fund - See notes on previous pages, annual funding for future replacements ($0 from GF Fund Balance in 2025) 12/31/24 fund balance = $7,073,519 Eq Replacement Fund Page 2 of 11 Village of Fox Crossing 2026 Capital Replacement Schedule (06/30/25) State Bid 1.00% Non-State Bid 2.75% DEPARTMENT DESCRIPTION MAKE MODEL July 2025 Mileage/Hrs Purchase Year Purchase Cost Percent Village Costs Depr. Term (Years) NOTES REP. YEAR Estimated Replacement Cost Annual Depreciation Amount Fire Air Compressor - Sta 41 Mako 551 2009 42,879$ 100% 17 2026 50,782$ 2,688$ Fire Washer extractor - Sta. 40 Continental 2007 4,392$ 100% 19 2026 14,000$ 4,900$ Fire 60kw Generator-Sta 40 592 2006 15,824$ 100% 21 2027 65,000$ 2,940$ Fire SUV (U40) Chevrolet Tahoe 53,565 2017 35,851$ 100% 10 2027 60,000$ 5,400$ Fire Rescue (R41) Pierce Sabre 29,934 2004 235,000$ 100% 24 2028 645,000$ 24,188$ Fire Extrication TNT 2014 49,625$ 100% 14 Replace with E-Draulics (battery operated) 2028 47,500$ 3,223$ Fire Thermal Camera Draeger UCF 9000 2013 9,625$ 100% 15 2028 14,459$ 916$ Fire Washer extractor - Sta. 41 Unimac 1804043659 2018 6,517$ 100% 10 2028 15,000$ 1,425$ Fire Pick-up Truck (C241) Chevrolet Silverado 45,927 2019 45,000$ 100% 10 2029 60,000$ 5,400$ Fire Thermal Camera ISG Draeger USC 2014 10,829$ 100% 15 2029 16,268$ 1,030$ Fire Engine (E240) Pierce Enforcer 42,837 2006 302,245$ 100% 24 2030 865,000$ 32,438$ Fire Engine (E241) Pierce Arrow XT 51,209 2010 399,526$ 100% 24 2034 910,000$ 34,125$ Fire F150 (C41) Ford F150 20,323 2024 58,214$ 100% 10 2034 76,356$ 7,254$ Fire Air Compressor - Sta 40 Mako 337 2015 44,433$ 100% 20 2035 76,444$ 3,631$ Fire Pick-up Truck (C40) Ford F150 1,603 2025 37,385$ 100% 10 2035 41,296$ 3,717$ Fire 25kw Generator-Sta 41 143 2017 21,800$ 100% 20 2037 37,505$ 1,782$ Fire 70kw Generator-St 41 Generac 62 2018 65,900$ 100% 20 2038 113,376$ 5,102$ Fire Engine (E40) Pierce 51,527 2017 635,364$ 100% 24 2041 1,218,391$ 45,690$ Fire Battery powered jaws TNT 2024 11,585$ 100% 15 2039 17,403$ 1,044$ Fire Engine (41) Pierce Enforcer 532 2025 845,000$ 100% 24 2049 1,620,394$ 60,765$ Fire Ladder Ladder (L40) Pierce Velocity 7,039 2020 1,245,303$ 100% 24 2044 2,388,026$ 89,551$ Fire 2026 reduction in funding due to budget shortfall (25,201)$ SUBTOTAL 4,122,297$ 8,352,199$ 312,008$ Admin #106 Administration Chevrolet Impala 49,822 2014 17,799$ 100% 12 2026 45,000$ 6,750$ Comm Dev #107 Comm. Dev Chevrolet Impala 29,910 2013 17,699$ 100% 14 extend 1 yr to 2027 2027 32,845$ 2,111$ Inspections #110 Inspections Ford Explorer 28,551 2019 30,798$ 100% 10 2029 34,020$ 3,062$ Admin #108 Mini Van - Admin Dodge Grand Caravan 15,730 2019 21,494$ 100% 10 2029 32,000$ 2,880$ Admin #109 Administration Chrysler Pacifica 10,233 2023 39,385$ 100% 15 Park uses primarily 2038 45,724$ 2,743$ Mun Complex Fuel Pumps US Petroleum Equip 2020 23,458$ 100% 20 fuel dispensers at municipal complex 2040 40,358$ 1,917$ SUBTOTAL 150,633$ 229,947$ 19,463$ Clerk/Elections Election-Badger Book (8) Paragon Development 2020 15,620$ 100% 6 replace 2 servers and 6 machines 2026 20,218$ 2,910$ Clerk/Elections Election-Voting Machine (3) Dominion 2015 22,596$ 100% 12 3 Voting Machines w/3 Boxes (extend 1 year) 2027 31,291$ 2,477$ Clerk/Elections Election-Badger Book (8) Paragon Development 2020 15,620$ 100% 8 8 remaining Badger Book systems (originally 16, 8 replaced in 2026)2028 22,556$ 2,679$ Clerk/Elections Election-Voting Machine (2) Dominion 2015 15,064$ 100% 13 2 Voting Machines w/1 Box (extend 2 years) 2028 21,434$ 1,566$ Clerk/Elections Election-Badger Book (2) Paragon Development 2021 4,252$ 100% 8 Added 2 Badger Books to Central Count 2029 5,283$ 627$ Clerk/Elections Election-Voting Machine (1) Dominion 2019 8,914$ 100% 10 1 Voting Machine 2029 11,692$ 1,111$ Clerk/Elections Election-Voting Machine (1) Dominion 2020 8,719$ 100% 10 1 Voting Machine 2030 11,436$ 1,086$ Clerk/Elections Election-Badger Book (1) Paragon Development 2023 2,056$ 100% 8 Badger Book (backup server) 2031 3,054$ 363$ SUBTOTAL 92,841$ 126,963$ 12,819$ Inflation Rate Ladder will be tracked individually, since there may be future years that funding may not be available Page 3 of 11 Village of Fox Crossing 2026 Capital Replacement Schedule (06/30/25) State Bid 1.00% Non-State Bid 2.75% DEPARTMENT DESCRIPTION MAKE MODEL July 2025 Mileage/Hrs Purchase Year Purchase Cost Percent Village Costs Depr. Term (Years) NOTES REP. YEAR Estimated Replacement Cost Annual Depreciation Amount Inflation Rate Info Tech SANS 2019 42,835$ 70% 7 total replacement cost est = $100,000 2026 70,000$ 8,607$ Info Tech Phone System (Phones) 2007 100% see notes 2027 10,000$ 1,900$ Info Tech Phone Server Mitel from Marco 2019 3,453$ 70% 8 extend 2 yrs to 2026; extend 3rd yr to 2027 2027 3,003$ 357$ Info Tech Phone Voicemail System Mitel from Marco 2022 32,198$ 70% 10 2032 29,563$ 2,808$ Info Tech Phone System (Phones) 2023 30,000$ 100% 15 purchase price updated for 2025 additions 2038 45,066$ 2,854$ Info Tech 12 MDC's/Docking Stations - Police Baycom 47,965$ 100% 11 refer to IT Dept Notes on last page 64,643$ 5,583$ SUBTOTAL 156,451$ 222,275$ 22,109$ P&R Vehicle P314 Gator John Deere 625 1,306 2014 20,274$ 100% 13 cab, trailer, tank, accessories; ext 1 yr; incr est cost 2027 34,000$ 2,354$ P&R Vehicle P16 1 Ton Pickup Ford F350 20,003 2016 42,622$ 100% 11 Diesel w/plow; incr est cost 2027 60,404$ 7,942$ P&R Vehicle #18 Slope mower Deweze ATM72-LC 351 2006 28,350$ 100% 21 Extend 1 more year (orig 2024) 2027 55,000$ 4,857$ P&R Vehicle P220 6 Ft. Mower John Deere 1575 1,707 2020 44,993$ 100% 8 Diesel, mulch kit, canopy 2028 55,898$ 6,289$ P&R Vehicle P19 1Ton Pickup Ford F350 13,648 2019 47,207$ 100% 10 2029 61,919$ 5,573$ P&R Vehicle P19D 1 Ton Dump Truck Ford F350 33,208 2019 64,607$ 100% 10 2029 111,000$ 10,440$ P&R Vehicle P308 LP Pneumatic Forklift Yale GLP070VX 9,151 2019 17,819$ 100% 10 2029 23,372$ 2,104$ P&R Vehicle P0221 Groundmaster Mower Toro Groundmaster 4010-D w/ Cab 1,731 2021 85,827$ 100% 9 2030 109,562$ 10,956$ P&R Vehicle P318 Tractor John Deere 5075M 1,376 2018 82,043$ 100% 13 Tractor, loader, snow bucket, landscape bucket, sweeper broom, rotary cutter2031 116,736$ 8,082$ P&R Vehicle P223 6 Ft. Mower John Deere 1575 581 2023 49,503$ 100% 8 2031 61,502$ 6,919$ P&R Vehicle P21 1 ton - Dump Truck Ford F350 18,002 2021 75,879$ 100% 10 Diesel, dump body, stainless steel, liftgate 2031 105,000$ 9,450$ P&R Vehicle P20 1/2 Ton Pick Up Truck Ford F150 27,708 2020 31,324$ 100% 12 2032 43,376$ 3,253$ P&R Vehicle P23 1 Ton Dump Trk Ford F350 9,757 2023 103,015$ 100% 10 Diesel, dump body, stainless steel box, plow 2033 135,120$ 12,161$ P&R Vehicle P323 Tool Cat Bobcat UW56 376 2023 99,962$ 100% 10 Unit with dump box, boom, snow blade, salt spreader2033 131,115$ 11,800$ P&R Vehicle P225 6 Ft. Mower John Deere 1575 132 2025 50,700$ 100% 8 2033 62,989$ 7,086$ P&R Vehicle P25D 1 Ton - Dump Truck Ford F350 464 2025 106,167$ 100% 10 Diesel, dump body, stainless steel box, plow attachments2035 139,254$ 12,533$ P&R Vehicle P25 SUV Chevrolet Equinox 1,196 2025 31,739$ 100% 12 2037 43,952$ 3,296$ PARK & REC VEHICLES SUBTOTAL 982,030$ 1,350,198$ 125,095$ P&R Park Eq Kippenhan Park Burke 2005 31,755$ 100% 21 Equip. curb, poured in place, asphalt, ext 1 yr (6 total)2026 95,000$ -$ P&R Park Eq Schildt Miracle 2006 52,876$ 100% 20 Equip. curb, poured in place, asphalt, ext 1 yr (3 total)2026 400,000$ -$ P&R Park Eq Meadow Heights Miracle 2006 12,758$ 100% 21 Equip., extended 5 yrs 2027 55,000$ 4,156$ P&R Park Eq Strohmeyer Burke 2006 40,176$ 100% 21 Equip. curb, poured in place, asphalt, ext 3 more yrs (5 total)2027 100,000$ 4,524$ P&R Park Eq Fritsch Fitness Equip Tri-active 2014 32,391$ 100% 15 fitness equip-18 pieces and concrete 2029 48,658$ 3,082$ P&R Park Eq Wittmann - Play Equip Burke 2009 105,397$ 100% 20 Equip. concrete, and rubber, ext 2 years 2029 309,576$ 8,705$ P&R Park Eq Fritse Park Landscape Structures 2010 160,200$ 100% 20 Equip. concrete, and rubber, ext 2 years 2030 324,556$ 9,416$ P&R Park Eq Palisades Play Equip Burke 2011 80,364$ 100% 20 Equip. concrete, and rubber, ext 2 years 2031 257,302$ 6,222$ P&R Park Eq Disc Golf Kiosk VenTek M600XC 2022 6,775$ 100% 10 Credit Card Kiosk 2032 8,886$ 844$ P&R Park Eq Anunson #2 - Play Equip GRG Playcapes - 2020 27,162$ 100% 12 Equip. (w/install) and wood fiber play surface (reduced 3 years)2032 37,613$ 2,978$ P&R Park Eq Boat Launchf Kiosk VenTek M600XC 2023 8,590$ 100% 10 Credit Card Kiosk 2033 11,267$ 1,070$ P&R Park Eq Fritsch Play Equip Landscape Structures 2014 215,445$ 100% 20 Equip. concrete, and rubber, ext 3 years 2034 343,971$ 10,339$ P&R Park Eq Kuehn - Play Equip Burke 2019 39,217$ 100% 20 Equip. concrete, and rubber 2039 67,470$ 3,205$ P&R Park Eq Anunson #1 - Play Equip Burke 2020 91,050$ 100% 20 Equip.,(w/install), wood fiber play surface and PIP rubber2040 156,645$ 7,441$ Page 4 of 11 Village of Fox Crossing 2026 Capital Replacement Schedule (06/30/25) State Bid 1.00% Non-State Bid 2.75% DEPARTMENT DESCRIPTION MAKE MODEL July 2025 Mileage/Hrs Purchase Year Purchase Cost Percent Village Costs Depr. Term (Years) NOTES REP. YEAR Estimated Replacement Cost Annual Depreciation Amount Inflation Rate P&R Park Eq Butte des Morts Burke 2023 75,000$ 100% 20 Equip (w/install), concrete, wood fiber play surface and PIP rubber2043 129,032$ 6,129$ P&R Park Eq O'Hauser Park Burke 2025 400,000$ 100% 20 Equip, curbing, sidewalk, poured in place 2045 688,171$ 32,688$ P&R Park Eq Westfield Park Burke 2025 93,000$ 100% 20 Equip, curbing, trail, poured in place 2045 160,000$ 7,600$ PARK & REC PARK EQUIPMENT SUBTOTAL 1,472,156$ 3,193,148$ 108,399$ Park & Rec 2026 reduction in funding due to budget shortfall (17,454)$ SUBTOTAL PARK & REC 2,454,186$ 4,543,347$ 216,040$ POLICE DEPT VEHICLES Police 968 Squad Ford Explorer 63,764 2023 43,680$ 100% 3 EXTEND TO 2026 2026 45,004$ 13,501$ Police 969 Squad Ford Explorer 50,903 2024 45,243$ 100% 2 Sgt vehicle, 4 assigned, 2 year replacement 2026 46,152$ 20,769$ Police 973 CSO Truck Ford F150 92,034 2020 38,969$ 100% 6 extend 3 years for CSO truck (2023) 2026 55,000$ 8,250$ Police 961 Detective Squad Ford Explorer 45,201 2017 27,393$ 100% 10 2027 30,259$ 2,723$ Police 975 Admin Squad (was 965) Ford Explorer 70,195 2022 12,500$ 100% 5 become SRO vehicle, extend to 2025, uncaged "friendly" vehicle2027 49,114$ 8,841$ Police 970 Squad Truck Ford F150 31,963 2023 48,919$ 100% 4 extend 1 year 2027 50,905$ 11,454$ Police 965 Squad Ford Explorer 34,681 2024 45,243$ 100% 3 2027 49,114$ 14,734$ Police 967 Squad Ford Explorer 34,357 2024 45,243$ 100% 3 2027 49,114$ 14,734$ Police 976 Squad Ford Explorer 30,241 2024 45,243$ 100% 3 2027 49,114$ 14,734$ Police 971 Squad-Meg Chevy Impala 103,612 2018 27,895$ 100% 10 May need to be replaced earlier 2028 30,813$ 2,773$ Police 972 K9 Squad Ford Interceptor 78,894 2018 56,000$ 100% 10 2028 61,859$ 5,567$ Police 974 SRO Squad (was 966) Ford Explorer 70,424 2022 12,500$ 100% 6 become SRO vehicle, extend to '28 (orig '25) 2028 44,114$ 6,617$ Police 964 Squad Ford Explorer 40,168 2024 45,243$ 100% 4 2028 49,580$ 11,156$ Police 966 Squad Ford Explorer 4,712 2025 45,084$ 100% 3 New in 2025 2028 48,950$ 14,685$ Police 977 Squad Chevy Tahoe 2025 52,799$ 100% 3 New in 2025 2028 56,899$ 17,070$ Police 963 Staff Vehicle Chrysler Voyager 23,942 2021 24,606$ 100% 11 Funding did not start until 2014 budget 2032 27,452$ 2,246$ Police 962 Admin / Training Chevy Traverse 5,074 2023 41,975$ 100% 10 2033 46,367$ 4,173$ Police 956 Detective Chevy Equinox 4,269 2024 30,385$ 100% 10 2034 33,564$ 3,021$ Police 949 Administrative Kia Sportage (silver) 88 2025 29,188$ 100% 10 New in 2025 2035 32,242$ 2,902$ Police 960 Detective Squad Kia Sportage (black) 232 2025 29,188$ 100% 10 New in 2025 2035 32,242$ 2,902$ Police Ancillary Equip 2015 311,341$ 100% 7.5 For all vehicles (partial replacement see notes) See Note 381,593$ 37,153$ PD VEHICLE SUBTOTAL 1,058,636$ 1,269,449$ 220,005$ POLICE DEPT EQUIPMENT Police Laser Unit (TS009633) Truspeed LTI 20-20 2016 1,695$ 100% 10 ext 3 yrs 2026 2,223$ 278$ Police Squad Camera (1) Arbitrator 2019 5,388$ 100% 7 Squad 969 2026 5,777$ 825$ Police AED (2) Zoll 2019 3,200$ 100% 7 Squad 967 & 968 2026 3,869$ 553$ Police Ballistic Shields (4) Point Blank Bellator 2021 6,713$ 100% 5 Squad 965, 967, 968, & 969 2026 13,000$ 2,600$ Police Squad Camera (1) Panasonic 2021 3,980$ 100% 5 Squad 968 2026 4,558$ 912$ Police Squad Camera (2) Arbitrator 2019 10,776$ 100% 8 Squad 965 & 967 - ext 1 yr 2027 11,669$ 1,459$ Police AED (2) Zoll 2020 3,200$ 100% 7 Squad 965 & 966 2027 3,869$ 553$ Police Radar Unit (FH13972) Kustom Falcon HR 2021 1,514$ 100% 6 Squad 969 2027 1,782$ 297$ Police Squad Camera (2) Arbitrator 2022 9,872$ 100% 5 Squad 966 & 970 2027 10,376$ 2,075$ Police Radar K9 Unit (FH12088) Falcon 2018 1,458$ 100% 10 2028 1,912$ 191$ Police Canine Dutch Shepard 2018 12,900$ 100% 10 2028 14,774$ 1,404$ Police AED (1) Zoll 2021 1,599$ 100% 7 Squad 969 2028 1,933$ 276$ Page 5 of 11 Village of Fox Crossing 2026 Capital Replacement Schedule (06/30/25) State Bid 1.00% Non-State Bid 2.75% DEPARTMENT DESCRIPTION MAKE MODEL July 2025 Mileage/Hrs Purchase Year Purchase Cost Percent Village Costs Depr. Term (Years) NOTES REP. YEAR Estimated Replacement Cost Annual Depreciation Amount Inflation Rate Police Body Worn Cameras (3) Panasonic 2022 2,547$ 100% 6 Added to ERF 2025 2028 2,997$ 500$ Police Radar Unit (FH14440) Falcon 2022 1,318$ 100% 6 Squad 2028 1,551$ 258$ Police Ballistic Shields (2) Point Blank Bellator 2023 5,700$ 100% 5 Squad 966 & 970 2028 13,000$ 2,600$ Police Radar Unit (FH28958) Stalker 2023 3,171$ 100% 5 Squad 966 2028 3,632$ 726$ Police Radar Unit (FH28967) Stalker 2023 3,171$ 100% 5 Squad 968 2028 3,632$ 726$ Police Radar Unit (FH29228) Stalker 2023 3,300$ 100% 5 Squad 970 2028 3,779$ 756$ Police AED (1) Zoll 2022 1,680$ 100% 7 Squad 970 2029 2,031$ 290$ Police Body Worn Cameras (5) Panasonic 2023 4,245$ 100% 6 Added to ERF 2025 2029 4,995$ 833$ Police Radar Unit (FH30794) Stalker 2024 2,995$ 100% 5 Squad 964 2029 3,148$ 630$ Police Radar Unit (FH30796) Stalker 2024 2,995$ 100% 5 Squad 976 2029 3,148$ 630$ Police Radar Unit (FH31224) Stalker 2024 2,995$ 100% 5 Squad 965 2029 3,148$ 630$ Police Radar Unit (FH31246) Stalker 2024 2,995$ 100% 5 Squad 967 2029 3,148$ 630$ Police Radar Unit (FH31248) Stalker 2024 2,995$ 100% 5 Squad 969 2029 3,148$ 630$ Police Squad Camera (2) Arbitrator 2024 13,386$ 100% 5 Squad 964 & 967 2029 14,069$ 2,814$ Police Body Worn Cameras (8) Panasonic 2024 7,032$ 100% 6 Added to ERF 2025 2030 7,465$ 1,244$ Police TruNarc Drug Detector TN8014 2023 31,203$ 100% 7 Added to ERF 2025 2030 33,454$ 4,779$ Police TruNarc Drug Detector TN8033 2023 31,203$ 100% 7 Added to ERF 2025 2030 33,454$ 4,779$ Police Laser Unit (TS012188) Truspeed LTI 20-20 2021 1,695$ 100% 10 2031 1,872$ 187$ Police Radar Unit (DH002139) Stalker 2025 3,193$ 100% 5 New: Squad 977 2030 3,356$ 671$ Police Body Worn Cameras (8) Panasonic 2025 7,032$ 100% 6 New 2031 7,465$ 1,244$ Police Evidence Refrigerator True T-49-HC 2022 5,559$ 100% 10 2032 6,141$ 614$ Police Lidar Unit (LA007416) STalker 2024 2,775$ 100% 10 Added to ERF 2025 2034 3,065$ 307$ Police Speed Trailer Kustom SMART 2018 11,902$ 100% 15 2033 17,879$ 1,132$ PD EQUIPMENT SUBTOTAL 217,382$ 255,318$ 39,033$ Police 2026 reduction in funding due to budget shortfall (19,355)$ POLICE TOTAL 1,276,019$ 1,524,767$ 239,683$ Street #27 Tandem axle trk International 7500 (6X4) 24,205 / 2,297 2014 201,102$ 85% 10 ordered in 2024; see notes 2024 311,950$ -$ Street #20 Tandem axle trk IHC 7500 6x4 35,400 /3,340 2010 156,351$ 85% 15 ordered in 2024; see notes 2025 229,090$ -$ Street #15 4 ton asphalt patcher Spaulding 101.9 Hours 2010 33,830$ 50% 16 move back 5 yrs (2020); sched for 2025 but didn't 2026 27,500$ 3,633$ Street #S-40 3/4 ton trailer 5'x8' utility trailer w/steel drop down ramps 2002 NO COST 100% 24 (unclaimed property 02-11-96) 2026 10,000$ 2,000$ Street #2 1-ton truck Ford F550 34,126.9Miles 2014 73,569$ 100% 12 Will not be replaced; purchased #10 F550 in 2022 due to need for extra seat capacity Street #4 1/2 ton pickup Ford F150 60,100 / 3,356 2016 23,882$ 50% 11 extend 1 yr 2027 16,093$ 1,317$ Street #11 Utility van Ford F-550 28,550 Miles 2012 36,273$ 100% 15 2027 54,489$ 3,269$ Street #14 Asphalt roller Wacker RD11A n/a 2003 9,269$ 100% 25 Originally scheduled for 2018 2028 18,263$ 694$ Street #25 Gradall Gradall XL3100 III 8,502 / 2,729 2011 281,508$ 30% 17 extend 2 more years (orig 2023) 2028 151,971$ 8,046$ Street #13 Air compressor Sullair 185CFM 150.0 Hrs 2006 12,251$ 100% 22 extend 2 yrs 2028 15,249$ 658$ Street #29 single axle trk (2017) Freightliner 108SD 21,200 / 2,075 2016 261,176$ 100% 13 Order in 2026 for 2028/2029 delivery 2029 371,619$ 25,727$ Street #28 Skid Steer Cat 289DXPS 1,955 Hrs 2015 69,200$ 85% 14 2029 85,994$ 5,528$ Street Stump Grinder Caterpillar n/a 2014 8,530$ 100% 15 Added to ERF in 2018 2029 12,814$ 1,014$ Street #17 Dump Truck (2018) International 7500 6x4 23,900 / 2,155 2017 187,900$ 85% 13 extend 1 yr 2030 227,253$ 15,733$ Street #S-70 3 Ton Trailer Chilton #111 n/a 1998 2,500$ 100% 32 Originally scheduled for 2014 2030 3,437$ 102$ Street #10 1 ton Single Axle Trk Ford F550 10,200 / 1,340 2021 107,522$ 85% 10 2031 100,955$ 9,086$ Page 6 of 11 Village of Fox Crossing 2026 Capital Replacement Schedule (06/30/25) State Bid 1.00% Non-State Bid 2.75% DEPARTMENT DESCRIPTION MAKE MODEL July 2025 Mileage/Hrs Purchase Year Purchase Cost Percent Village Costs Depr. Term (Years) NOTES REP. YEAR Estimated Replacement Cost Annual Depreciation Amount Inflation Rate Street #S-60 7 ton trailer Trail King TKT14U n/a 2016 12,158$ 85% 15 2031 15,524$ 983$ Street #31 Tandem axle trk IHC HV607 14,925 / 1,350 2019 197,232$ 85% 12 2031 232,155$ 17,412$ Street #46 Reflect-o-Meter Retro Sign GRX 2021 9,995$ 100% 10 2031 13,110$ 1,245$ Street #48 Ztrak Stand-on Mower John Deere 636M 160.0 Hours 2022 8,200$ 100% 10 2032 10,756$ 1,022$ Street # Ifra-red Patcher KM InternationalKM2-18X 41.9 hours 2020 9,204$ 50% 12 2032 6,373$ 505$ Street #1 1/2 ton pickup Ford F150 XLT 12,875 / 174 2021 33,041$ 50% 12 2033 18,616$ 1,396$ Street #6 Skid steer J. Deere 331G 1,084 Hours 2018 63,600$ 100% 15 2033 95,540$ 5,732$ Street #5 Tractor/backhoe Case 580SL 1,014 Hours 2016 101,464$ 50% 17 2033 80,459$ 4,260$ Street #34 Shouldering Machine Road Widner l112 n/a 2013 27,793$ 100% 21 Added to ERF in 2018 2034 49,131$ 4,243$ Street #19 Grader - 2013 model J. Deere 772G (6 wheel drive) 4,077 / 588 2014 280,000$ 100% 20 2034 481,720$ 21,677$ Street #3 1/2 ton pickup Ford F350 26,341 / 2,430 2017 36,537$ 100% 17 2034 57,945$ 3,068$ Street #33 Wheel loader J. Deere 624K 2,104 Hours 2014 209,290$ 100% 20 2034 360,068$ 16,203$ Street #42 Int. Crew Cab Truck International CV515 7, 201 /632 2022 109,040$ 85% 12 15% Recycling 2034 128,347$ 10,161$ Street #52 Robotic Total Station Trimble TSC5 2025 39,184$ 20% 10 NEW 2035 10,279$ 977$ Street #7 Aerial Boom Truck International MV607 1,993 / 149 2024 273,049$ 100% 12 2036 378,113$ 29,934$ Street #26 Tandem axle trk Int 7500 7500 6x4 5,724 / 384 2024 189,694$ 85% 13 2037 229,423$ 15,883$ Street #23 Tandem axle trk International 7500 6x4 6,200 / 472 2024 195,694$ 85% 13 2037 236,679$ 16,385$ Street #43 26' Electric Scissor Lift JCB S2632E 48.0 Hours 2022 18,000$ 100% 15 2037 27,040$ 1,713$ Street #2 1-ton truck Ford F550 2025 123,692$ 100% 12 NEW 2037 171,287$ 12,847$ Street #16 Tractor with Boom MowerJohn Deere 6120M 2025 208,055$ 30% 12 NEW 2037 86,433$ 6,843$ Street #36 2019 Excavator J. Deere 190 GW 1,246 Hours 2020 289,000$ 30% 18 Purchased in 2020 - (bought demo unit) 2038 141,284$ 7,457$ Street #50 7' Flail Mower Dimond n/a 2023 15,500$ 100% 15 2038 23,284$ 1,475$ Street #24 Tandem Axle Trk International 7400 4x2 5,570 / 461 2024 205,694$ 85% 15 2039 262,644$ 15,759$ Street Brine Maker Tank AccuBatch Cargill Salt-Road Safety 2020 37,282$ 100% 20 2040 64,141$ 3,047$ Street #E-108 Concrete saw Norton C20SP 2022 7,899$ 100% 18 2040 12,872$ 679$ Street #40 Mastic Melter (200 gal) Craftco Patcher II 612.0 Hours 2021 74,909$ 100% 20 2041 128,876$ 6,122$ Street #41 Vibratory Roller Bomag BW177D-5 123.0 Hours 2021 92,649$ 100% 20 2041 159,395$ 7,571$ Street #S-50 20 Ton Trailer Miller BradfordT-40 Towmaster n/a 2023 41,438$ 100% 20 2043 71,292$ 3,386$ Street 2026 reduction in funding due to budget shortfall (21,742)$ SUBTOTAL 4,374,154$ 5,189,462$ 273,050$ GRAND TOTAL - GENERAL FUND $12,626,579 $20,188,960 $1,095,172 Page 7 of 11 Village of Fox Crossing 2026 Capital Replacement Schedule (06/30/25) State Bid 1.00% Non-State Bid 2.75% DEPARTMENT DESCRIPTION MAKE MODEL July 2025 Mileage/Hrs Purchase Year Purchase Cost Percent Village Costs Depr. Term (Years) NOTES REP. YEAR Estimated Replacement Cost Annual Depreciation Amount Inflation Rate Recycling #32 Brush chipper Vermeer BC1500 1,409.7 Hours 2016 48,885$ 100% 12 2028 67,695$ 5,077$ Recycling #12 Brush chipper Vermeer BC1500 1,340.9 Hours 2020 62,250$ 100% 14 2034 91,009$ 5,851$ Recycling #42 Int. Crew Cab Truck International CV515 4705 / 632 2022 109,040$ 15% 12 85% Village 2034 22,650$ 1,793$ Recycling Excavator Attachment Brooks Tractor n/a 2020 31,992$ 100% 18 2038 52,134$ 2,607$ Recycling #47 Leaf Vac Truck Freightliner 4,128 / 408.2 2022 232,863$ 100% 15 shortened life by 3 years 2037 379,467$ 20,027$ Recycling #51 Titan Leaf Vac Truck MacQueen BN OLYM.PRO 263.8 / 17.6 2023 284,500$ 100% 15 shortened life by 3 years 2038 417,251$ 23,180$ Recycling #37 Leaf Collection Trailer MacQueen XV DCL800TM25 412.2 Hours 2021 103,800$ 100% 20 2041 178,580$ 8,036$ Recycling #38 Leaf Collection Trailer MacQueen XV DCL800TM25 431.8 Hours 2021 103,500$ 100% 20 2041 178,064$ 8,013$ SUBTOTAL 976,830$ 1,386,850$ 74,584$ Storm #27 Tandem axle trk International 7500 (6X4) 24,205 / 2,297 2014 201,102$ 15% 10 ordered in 2024; see notes 2024 55,069$ -$ Storm #20 Tandem axle trk IHC 7500 6x4 35,400 /3,340 2010 156,351$ 15% 15 ordered in 2024; see notes 2025 40,428$ -$ Storm #15 4 ton asphalt patcher Spaulding 104.0Hours 2010 33,830$ 50% 16 move back 5 yrs (2020); sched for 2025 but didn't 2026 27,500$ 3,633$ Storm #9 Cargo Van Ford E250 24,150 Miles 2009 17,812$ 100% 18 2025, listed as for Stormwater Tech 2027 29,026$ 1,451$ Storm #4 1/2 ton pickup Ford F150 60,100 / 3,356 2016 23,882$ 50% 11 2027 16,093$ 1,317$ Storm #25 Gradall Gradall XL3100 III 8,502 / 2,729 2011 281,508$ 70% 17 2028 450,000$ 23,824$ Storm #8 Whirlwind sweeper Elgin Whirlwind 11,638 / 1,995 2019 283,460$ 100% 10 2029 371,801$ 33,462$ Storm #30 Ford F550 Ford F550 30,720 / 1,705 2017 80,978$ 100% 12 2029 112,137$ 8,410$ Storm #29 single axle trk (2017) Freightliner 108SD 19,094/ 1,859.9 2016 261,176$ 15% 13 2029 55,743$ 3,859$ Storm #28 Skid Steer Cat 289DXPS 1,952Hours 2015 69,200$ 15% 15 2030 15,593$ 936$ Storm #17 Dump Truck (2018) International 7500 6x4 23,900 / 2,155 2017 187,900$ 15% 13 2030 40,103$ 2,776$ Storm #44 330' Push Camera Envirosight Pro CVP-1079 n/a 2020 10,900$ 100% 10 2030 12,040$ 1,144$ Storm #18 Ford Van Ford E150 8,920 2009 17,500$ 100% 21 2025 purchased from PD 2030 31,567$ 1,428$ Storm #10 1 ton Single Axle Trk Ford F550 10,180 / 1,337 2021 107,522$ 15% 10 (4,062 hrs) 2031 17,816$ 1,603$ Storm #S-60 7 ton trailer Trail King TKT14U n/a 2016 12,158$ 15% 15 2031 2,739$ 174$ Storm #31 Tandem axle trk IHC HV607 14,922 / 1,346 2019 197,232$ 15% 12 move up 1 yr 2031 40,969$ 3,073$ Storm #35 Ifra-red Patcher KM International KM2-18X 41.9 hours 2020 9,204$ 50% 12 2032 6,373$ 505$ Storm #1 1/2 ton pickup Ford F150 XLT 12,876 / 174 2021 33,041$ 50% 12 2033 18,616$ 1,396$ Storm #5 Tractor/backhoe Case 580SL 1,014 Hours 2016 101,464$ 50% 17 2033 80,459$ 4,260$ Storm #21 Jetter Truck Freightliner Vactor 11,448 / 665 2016 340,000$ 100% 18 (408hrs) Brought as a demonstrator 2034 554,054$ 27,703$ Storm S-90 8-ton Skid Steer Trailer Trail King TKT16U n/a 2019 16,485$ 100% 16 2035 25,445$ 1,431$ Storm Brush Cutter for skid steers Fecon BH7455 n/a 2017 27,000$ 100% 18 attachment for skid steer 2035 43,998$ 2,200$ Storm Power Rake Caterpillar PR184 n/a 2017 9,400$ 100% 18 attachment for skid steer 2035 15,318$ 766$ Storm #52 Robotic Total Station Trimble TSC5 2025 39,184$ 80% 10 NEW 2035 51,396$ 4,626$ Storm #26 Tandem axle trk International 8572 HV607 5,724 / 385 2024 238,694$ 15% 13 2037 50,944$ 3,723$ Storm #23 Tandem axle trk International 2041 HV607 6,200 / 472 2024 238,694$ 15% 13 2037 50,944$ 3,723$ Storm #49 GPS Unit/Locator (Trimble) 2022 12,016$ 100% 15 add in 2025 2037 18,050$ 1,143$ Storm #16 Tractor with Boom MowerJohn Deere 6120M 2025 208,055$ 70% 12 NEW 2037 201,678$ 15,966$ Storm #22 3-yd Wheel Loader J. Deere 624K-II 1,489.0 Hours 2018 189,900$ 100% 20 2038 326,709$ 73,510$ Storm #36 2019 Excavator J. Deere 190 GW 1246.0 Hours 2020 289,000$ 70% 18 Purchased in 2020 - (bought demo unit) 2038 329,662$ 17,399$ Storm #39 Hydroseeder Finn T120T 154 Hours 2020 68,000$ 100% 19 2039 113,858$ 25,618$ Storm #24 Tandem Axle Trk International 2475 HV607 5,569 / 461 2024 238,694$ 15% 15 2039 53,785$ 3,227$ Page 8 of 11 Village of Fox Crossing 2026 Capital Replacement Schedule (06/30/25) State Bid 1.00% Non-State Bid 2.75% DEPARTMENT DESCRIPTION MAKE MODEL July 2025 Mileage/Hrs Purchase Year Purchase Cost Percent Village Costs Depr. Term (Years) NOTES REP. YEAR Estimated Replacement Cost Annual Depreciation Amount Inflation Rate Storm #45 Pro Manhole Camera Envirosight EN AIRHD-25 n/a 2021 17,250$ 100% 19 2039 28,883$ 6,499$ STORMWATER TOTAL 4,018,592$ 3,288,796$ 280,785$ Wastewater 200' Push Camera Verisight CVP-0026 148 hrs 2017 9,620$ 0% 10 2027 10,626$ 1,010$ Wastewater Portable Generator Onan 40DGBC 235.7 hrs 2003 22,780$ 0% 27 pushed back 4 years (orig 2026) 2030 29,801$ 1,049$ Wastewater Video Inspection Sys Aries Envirotech 2021 65,743$ 0% 10 2031 72,621$ 6,899$ Wastewater Van Ford Transit 50,509 2020 31,166$ 0% 12 2032 35,118$ 2,634$ Wastewater 42 In Lawnmower w/ snow blowerJohn Deere X370 2022 7,198$ 0% 10 2032 7,951$ 755$ Wastewater 1/2 Ton Chevrolet Silverado 1500 38,987 2018 40,615$ 0% 15 2033 62,153$ 3,729$ Wastewater Sewer Cleaner Kenworth Vactor 2100 5,920 / 910 hrs 2022 483,763$ 0% 11 2033 651,978$ 53,344$ Wastewater 1-Ton Truck Ford F350 2025 -$ 0% 12 with Utility Box & Snow Plow 2037 -$ 8,000$ WASTEWATER TOTAL 660,884$ 870,248$ 77,420$ Water Tractor/Backhoe Case 580SN 1978 hrs 2016 89,900$ 0% 11 moved back 1 year (2026) 2027 100,299$ 8,662$ Water 1-Ton Truck Ford F550 20,353 2014 83,914$ 0% 13 with Dump box & snow plow 2027 95,502$ 6,612$ Water Pickup Ford F150 106,900 2015 29,828$ 0% 13 moved back 2 years (2026) 2028 48,947$ 3,389$ Water Hydraulic Valve Exercising Spindoctor 2008 7,800$ 0% 20 2028 13,419$ 637$ Water 1 Ton Truck Ford F-350 XL 43,977 2019 50,696$ 0% 10 with Utility Box (Monroe Truck) 2029 71,000$ 6,390$ Water 1/2 Ton Van Ford Van 96,483 2019 28,354$ 0% 10 2029 52,190$ 4,697$ Water Pickup 1/2 Ton 4x4 Chevrolet Silverado 1500 124,683 2015 30,562$ 0% 15 2030 50,482$ 3,029$ Water Utility Van 3/4 ton Chevrolet 67,903 2017 30,579$ 0% 13 moved up 2 years (2032) 2030 49,802$ 3,448$ Water 3/4 Ton Ford F250 31,020 2020 32,956$ 0% 12 2032 52,135$ 3,910$ Water 1 Ton Truck Ford F350 37,031 2021 55,197$ 0% 12 with Service Body (Madison Trk Equip) 2033 63,697$ 4,777$ Water 1/2 Ton Truck Ford F150 10,808 2023 44,167$ 0% 12 2035 49,768$ 3,733$ Water Trench Box Kelbe 2001 5,225$ 0% 35 2036 13,504$ 367$ Water Dump Truck International Work Star 24,623 2013 121,316$ 0% 25 12-yd tandem axle w/Equipment ($1,081) 2038 155,580$ 5,912$ WATER TOTAL 610,493$ 816,324$ 55,563$ Utility Billing Folding/Inserter Machine Quadient DS77iQ 2024 17,612$ 0% 8 2032 25,000$ 2,813$ UTILITY BILLING TOTAL 17,612 25,000$ 2,813$ NOTES: Fire Department: HIGHLIGHTED ITEMS ARE PROPOSED FOR REPLACEMENT Miles/Hours checked in July 31 Estimate Station 40 extractor price adjusted based on a quote received in June of 2025. (adjusted Station 41 extractor a bit also) Station 40 generator increased based on quotes received With the new Engine 41 arriving, the old Engine 41 (2010 Pierce) is now called Engine 241 as reflected above in the changes. With the new F150 in 2025, we moved the old C40 (Tahoe) to U40 and the new 2025 F150 is now C40 as reflected above. 1999 Pierce Saber engine (old Engine 241) and 2015 Ram Truck (U40) were removed. The 1999 Saber is currently for sale online and the 2015 Ram truck has sold. Page 9 of 11 Village of Fox Crossing 2026 Capital Replacement Schedule (06/30/25) State Bid 1.00% Non-State Bid 2.75% DEPARTMENT DESCRIPTION MAKE MODEL July 2025 Mileage/Hrs Purchase Year Purchase Cost Percent Village Costs Depr. Term (Years) NOTES REP. YEAR Estimated Replacement Cost Annual Depreciation Amount Inflation Rate Administrative Vehicles Community Development Clerk - Election: Info Tech: Parks & Recreation: Police: Street & Administrative Vehicles: Values shown in the "Percentages Village Costs" column are village costs, any differences in percentages are storm water costs unless otherwise noted. The Replacement Cost is listed as the actual Street Cost Portion. Recycling: Stormwater Utility: 2026 - replace 2 Badger Book servers ($2,786 each) and 6 Badger Book client ($2,441 each) machines, total $20,218 The new battery powered extrication equipment that was purchased in 2024 was added to the ERF. Car (#106) will be traded-in for a van that is more usable as a shared fleet vehicle Car (#107) is working fine, still low miles; extend 1 year and reevaluate again next year Note: In 2025 the E150 Cargo Van (#18) was purchased from the Polce Dept; giving the Utility two dedicated vans. Will trade-in or sell #42 International Truck and one of the Leaf Collection Trailers (#37 or #38) for a 30 YD Titan Leaf Vac Truck (1-man unit) similar to #51 - estimated cost for Truck is $300,000; estimated trade-in or sale value for the trailer is This amounts to essentially trading in one leaf system (truck and trailer with a three-person crew) for another (vaccuum truck with a one or two person crew as needed) for a net cost of approximately $195,000. #4 Asphalt patcher estimated total cost for replacement is $70,000 (Split 50/50 with street) - will need to bump up Annual Depreciation Amount Request to order #29 replacement due to approx. 2.5 - 3 year lead times Extend voting machines one more year (originally 2025, now 2027) For both equipment replacments, the amount in the ERF from prior years savings will be transferred to the capital projects fund to reduce the amount of borrowing needed to complete those projects. Request to order #29 with anticipated delivery date in 2028 or 2029 due to lead times Separate original purchase of 16 Badger Books and 5 Voting Machines to separate lines to stagger replacements and the Village will not need to replace all units at the same time. Reviewed purchases from last few years and updated schedule for missing equipment, including TruNarc drug detection systems. In 2025 separated out equipment needs to better match the fleet replacment timeframe. Replace Kippenhanr Park Playground equipment; included in capital projects fund due to increased costs for replacement. Replace Schildt Park Playground equipment (includes new covered picnic table); included in capital projects fund due to increased costs for replacement and other significant changes. Phone System - Phones are being replaced over several years. Starting in 2022, using $10,000 per year for new phones until all office phones have been upgraded, which is expected to be completed in 2027. 2025 Replacement Vehicles - Squads 968 & 969, CSO Truck 973 (will be a non-pursuit rated truck more customized to CSO work needs; current truck was previous Lieutenant truck) Trucks #20 & #27 were ordered in 2024, the chassis have been delivered ($207,381) but the equipment and boxes are not able to be installed until Spring 2026; there is a carryover for the equipment portion of the pruchase of these trucks and the old Replace production Storage Area Network (SAN - virtual) estimate of $70,000 (total of $100,000) MDC's and Docking Stations (Police in-car computers) - There are 12 MDC's currently with 9 purchased in 2022 ($34,686), 1 in 2023 ($4,527), and 2 in 2024 ($8,752). The total purchase amount is for the 12 units with the annual depreciation amount #15 - 4 Ton Asphalt Patcher estimated total cost is $70,000 (split 50/50 with Storm) Page 10 of 11 Village of Fox Crossing 2026 Capital Replacement Schedule (06/30/25) State Bid 1.00% Non-State Bid 2.75% DEPARTMENT DESCRIPTION MAKE MODEL July 2025 Mileage/Hrs Purchase Year Purchase Cost Percent Village Costs Depr. Term (Years) NOTES REP. YEAR Estimated Replacement Cost Annual Depreciation Amount Inflation Rate NOTES (cont.): Wastewater Utility: Water Utility: F350 replacement waiting on Monroe - estimated completion timeframe is November 2025 Foster St lift station generator to be replaced in 2026 - would like to add to ERF after replacement Pushed portable generator back 4 years - some work was done in 2024 Page 11 of 11 SPECIALREVENUEFUND (SRF) REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 201-5300-432.01-01 FUEL TAX REFUND 616 491 500 71 250 250 (50.00%) 201-5300-432.05-01 MUNICIPAL RECYCLING GRANT 59,666 59,490 59,602 59,400 59,565 59,565 59,500 0.17% 201-5300-435.01-00 MISC REVENUE: OTHER MUNICIPALITY 145,000 0.00% 201-5300-467.01-00 REFUSE & GARBAGE COLLECTION 1,201,829 1,210,917 1,409,781 1,410,480 1,379,824 1,410,004 1,416,240 0.41% 201-5300-480.01-00 INTEREST 10,497 54,987 96,103 10,000 42,027 80,000 50,000 400.00% 201-5300-480.02-01 SALE OF EQUIPMENT 61,250 100.00% 201-5300-480.09-00 MISC REVENUE 41,493 9,405 2,893 6,010 774 3,000 6,828 13.61% 201-5300-480.09-04 CORE BATTERY CREDITS 330 675 419 77 77 0.00% 201-5300-491.04-01 TRANSFER FROM CAPITAL PROJECTS 0.00% 201-5300-492.08-00 TRANSFER FROM ASSIGNED FUND BALANCE 54,964 0 177,027 222.08% 201-5300-493.01-00 PROCEEDS/LT DEBT/GO NOTES 245,000 0 0.00% 201-5300-493.01-02 DEBT PREMIUM 7,819 0.00% SRF REVENUES - GARBAGE/RECYCLING1,566,634 1,481,090 1,569,289 1,541,354 1,482,338 1,552,896 1,771,095 14.91% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 201-5300-691.02-10 PROFESSIONAL SERVICES CONTRACTED 7,398 3,200 (100.00%) 201-5300-691.02-14 ENGINEERING 23,604 37,136 4,875 17,500 20,000 (46.14%) 201-5300-691.02-23 WATER/SEWER SERVICES 0.00% 201-5300-691.02-26 GARBAGE COLLECTION 579,839 604,243 653,049 666,800 305,747 666,800 681,010 2.13% 201-5300-691.02-40 REPAIR/MAINT/SERVICE/OTHER 22,704 19,094 2,590 1,562 3,200 3,200 100.00% 201-5300-691.03-40 OPERATING SUPPLIES 0.00% 201-5300-691.03-45 LICENSE/FORMS/PRINTING 130 220 1,100 1,000 1,200 9.09% 201-5300-691.08-54 CAPITAL EQUIP - OTHER 25,525 50,000 40,685 49,676 0 (100.00%) 201-5300-691.08-55 EQUIPMENT REPLACEMENT FUND 0.00% 201-5300-691.09-10 TRANSFER TO GENERAL FUND 28,822 28,989 24,791 35,943 40,000 40,910 13.82% 201-5300-691.09-30 TRANSFER TO DEBT SERVICE 0.00% SRF EXPENDITURES - GARBAGE 638,893 677,851 704,254 794,179 352,869 778,176 746,320 (6.03%) SPECIAL REVENUE FUND - GARBAGE/RECYCLING ACCOUNT NUMBER ACCOUNT NUMBER SRF-Garbage Page 1 of 7 EXPENDITURES (cont.): 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 201-5300-692.01-22 HOURLY/NON-REPR/PT 0.00% 201-5300-692.01-31 FICA 0.00% 201-5300-692.02-10 PROFESSIONAL SERVICES CONTRACTED 24,132 43,150 41,061 51,400 47,400 47,400 (7.78%) 201-5300-692.02-17 EQUIPMENT RENTAL 0.00% 201-5300-692.02-27 LANDFILL CHARGES 210 80 44 500 140 500 500 0.00% 201-5300-692.02-28 RECYCLING PROGRAM 357,919 319,924 337,802 349,020 173,212 349,020 370,248 6.08% 201-5300-692.03-31 GASOLINE/FUEL 8,481 5,154 3,047 6,800 251 5,500 5,500 (19.12%) 201-5300-692.03-40 OPERATING SUPPLIES 25 0.00% 201-5300-692.03-45 LICENSE/FORMS/PRINTING 2,812 1,008 3,077 3,150 3,150 3,550 12.70% 201-5300-692.03-55 VEHICLE MAINTENANCE 3,152 5,168 8,760 6,000 320 6,500 9,000 50.00% 201-5300-692.03-90 OTHER SUPPLIES & EXPENSES 194 22 20 1,350 18 350 350 (74.07%) 201-5300-692.05-10 INSURANCE 673 188 1,853 2,000 238 2,221 2,500 25.00% 201-5300-692.06-10 DEBT PRINCIPAL 20,000 20,000 20,000 20,000 20,000 20,000 0.00% 201-5300-692.06-20 DEBT INTEREST 1,817 8,560 7,760 6,960 3,680 3,680 6,160 (11.49%) 201-5300-692.08-31 CAPITAL OUTLAY - MISC 300,000 100.00% 201-5300-692.08-54 CAPITAL EQUIP - OTHER 249,219 19,685 284,500 50,000 40,685 49,676 0 (100.00%) 201-5300-692.08-55 EQUIPMENT REPLACEMENT FUND 0 74,584 0 74,584 0.00% 201-5300-692.08-80 DEBT ISSUANCE COSTS 7,493 0 0.00% 201-5300-692.09-10 TRANSFER TO GENERAL FUND 144,669 160,670 202,981 175,411 185,000 184,983 5.46% 201-5300-692.09-30 TRANSFER TO DEBT SERVICE 0.00% 201-5300-692.09-40 TRANSFER TO CAPITAL PROJECTS 0.00% SRF EXPENDITURES - RECYCLING 800,771 583,634 910,905 747,175 238,544 672,997 1,024,775 37.15% TOTAL EXPEND-GARBAGE & RECYCLING1,439,664 1,261,485 1,615,159 1,541,354 591,413 1,451,173 1,771,095 14.91% NOTES: 1 2 3 ACCOUNT NUMBER Fund Balance (FB) as of 12/31/24, less ERF ($457,656) was $427,399; The estimated 12/31/25 fund balance less ERF ($532,240), less committed for future debt service ($0), and less committed for 2025 purchase ($0) is $454,538. A minimum of 25% of annual costs (less capital) is recommended for fund balance, or $349,128 Assumes 6,423 households Assumes monthly automated base rate of $9.87 per household ($5.48 for garbage, $3.08 for recycling, $1.20 for yard waste and leaves), a 3.46% increase effective 01/01/26, excludes any fuel surcharge or fuel credit. SRF-Garbage Page 2 of 7 NOTES (continued): Revenues 4 5 6 7 8 Expenditures 9 10 11 12 13 14 201-5300-480.09-00: Miscellaneous Revenue: This account includes one-time funds from Winnebago County for the recycling surplus for years 2022 and 2023. For 2026, this account is budgeted for the miscellaneous fees, such as overflow tag charges, new carts, and $5,000 County surplus. 201-5300-493.01-00: Debt Proceeds: $ 0 None needed in 2026 The five year average (2020-2024) was used for the garbage tonnage estimate (383.6 tons per year). 2026 landfill garbage tonnage rates increases $2 to $56.00/ton; 2025 was a $1/ton increase,2024 was a $4/ton increase, 2023 was a $4/ton increase, and 2022 had a $2/ton increase. The five year average (2020-2024) was used for the yard waste and recycling tonnage pounds, which represents - recycling at 107.83 tons @ $10/ton (increase of $2.50/ton from 2025), and yard waste at 43.78 tons @ $36/ton (same as 2025). Leaves hauled by our contractor are not billed by the landfill, but part of the overall contract price. Yard waste delivered to Winnebago County have a rate of $35/ton, and yard waste delivered to Outagamie County have a rate of $36/ton, so the $36/ton was used for budget purposes. 201-5300-691.02-14: Engineering $37,136 Methane Mitigation Monitoring Costs - Landfill 201-5300-691.02-26: Garbage Collection: This account includes the above items detailed in point #6, plus overflow tag purchases ($322), and extra cart fees ($516). 201-5300-691.02-40: Garbage-Repair/Maintenance/Service/Other $ 3,200 Quarterly Well Testing - Landfill 201-5300-692.02-10: Recycling Program - Professional Services: $21,000 for chipping brush collection $400 Waste Oil Removal $26,000 Leaf Hauler Services 201-5300-492.08-00: Transfer from Assigned Fund Balance: To purchase new leaf vacuum truck without issuing debt, this account reflects the use of ERF funds saved for the leaf vaccuum trailer ($40,065) and truck ($5,379), use of money set aside for future cart replacement ($31,583), and fund balance in excess of a 25% working capital minimum ($100,000). 201-5300-480.01-00: Sale of Equipment: This account is for the trade in (sale) of one leaf vaccuum trailer ($50,000) and one truck ($75,000-15% Recycling is $11,250) to offset the requested new vehicle. 201-5300-467.01-00: Garbage/Recycling Collecton Revenue: No Change to garbage rate - $220/year = $1,413,060 Extra carts Rate - $60/year, assumes 53 carts = $3,180 SRF-Garbage Page 3 of 7 NOTES (continued): Expenditures (continued) 15 16 17 18 19 20 21 22 201-5300-692.03-90: Recycling Program - Other Supply & Expense: $150 for leaf burning ads, and $200 for transportion license for leaves 201-5300-691.06-10 & 201-5300-692.06-20: Debt Service Principal & Interest Annual Debt Costs for 2022 Leaf Mounted Collection System and Truck 201-5300-692.08-31: Capital Miscellaneous: $300,000 One-Man Leaf Vacuum Truck (financed with fund balance (note 7), asset sales (note 2) and operations ($61,723)) 201-5300-692.08-54: Capital Equipment: $0 Recycling Cart Purchases - anticipate enough quantity on-hand to not need new carts in 2026 201-5300-691.09-10 & 201-5300-692.09-10: Transfer to General Fund: This account transfers the associated garbage and recycle payroll and equipment costs to the general fund. This would be for the chipping program, the leaf collection program, and the office staff time on garbage/recycle issues. 201-5300-691.08-55 & 201-5300-692.08-55: Transfer to Equipment Replacement Fund Based on the same premis as the Village's Equipment Replacement Fund, this is the amount set aside for funds to be available for the future replacement of the Garbage and Recycling Fund equipment (Carts, collection units, excavator grapple attachement, etc). As this is a special revenue fund, the funds are not transferred to a separate fund, but are instead held within the Restricted Fund Balance for this fund. 201-5300-691.03-45 & 201-5300-692.03-45: Garbage and Recycling Program - Printing: $4,050 for newsletter articles ($950 garbage & $3,100 recycling) $ 300 for overflow tag printing ($250 garbage & $250 recycling) $ 200 for brush notice tags 201-5300-691.08-54: Capital Equipment: $0 Garbage Cart Purchases - anticipate enough quantity on-hand to not need new carts in 2026 SRF-Garbage Page 4 of 7 2026 Garbage/Recycling Rates BUDGET Monthly Annual Units Rate Cost Cost CONTRACT GARBAGE: Average County Landfill Tonnage (est): 383.6 56.00$ 21,482.00$ 257,784$ Harter (3.46% increase) 6,423 5.48$ 35,199.00 422,388 Fuel Surcharge-Garbage 0.0% 6,423 -$ - - Harter - Extra Cart Fee 53 0.80$ 43.00 516 Overflow charges (1 out of 10 residents uses 1) 321.2 1.00$ 26.83 322 Quarterly Well Testing at Landfill Site 6,423 0.04$ 266.67 3,200 Methane Mitigation - Operational Costs 6,423 0.26$ 1,666.67 20,000 Misc (Printing Overflow tags, Newsletter) 6,423 0.02$ 100.00 1,200 SUBTOTAL Garbage 63.60$ 58,784.17$ 705,410$ CONTRACT RECYCLING: Average County Landfill Tonnage (est): 107.8 10.00$ 1,079.00$ 12,948$ Avg Cnty Landfill Tonnage - Yard (est)*: 43.8 36.00$ 1,577.00 18,924 Yard Tonnage - Leaves - 36.00$ - - Harter (Recycling) 3.46% increase 6,423 3.19$ 20,490.00 245,880 Fuel Surcharge-Recycling 0.0% 6,423 -$ - - Harter (Yard Waste) 3.46% increase 6,423 1.20$ 7,708.00 92,496 Fuel Surcharge-Yard Waste 0.0% 6,423 -$ - - Fuel - Chippers/Leaf Vacs 6,423 0.07$ 458.33 5,500 Leaf Hauling Services 6,423 0.34$ 2,166.67 26,000 Equipment/Vehicle Maintenance 6,423 0.12$ 750.00 9,000 Insurance - Chippers, Grapple Bucket & Leaf Units 6,423 0.03$ 208.33 2,500 Misc (Printing Overflow tags, Newsletter) 6,423 0.05$ 295.83 3,550 Waste Oil Removal 6,423 0.01$ 33.33 400 Other (Ads for Leaf Burning, Transport License, etc) 6,423 0.00$ 29.17 350 Chipping Program 6,423 0.27$ 1,750.00 21,000 SUBTOTAL Recycling 87.28$ 36,545.67$ 438,548$ OTHER FOX CROSSING COSTS: Personnel (Overhead) 5,491.08$ 65,893$ Personnel/Equipment (Chipping) 8,750.00 105,000 Personnel/Equipment (Leaf Collection) 4,583.33 55,000 Battery Disposal Charges 41.67 500 2022 GO Notes - Truck Mounted Leaf Vac System: Principal 1,666.67 20,000 Interest 513.33 6,160 New Equipment Request - Leaf Truck 25,000.00 300,000 Debt Issuance Costs - - Equipment Replacement Fund (ERF) - 2016 Brush Chipper 423.08 5,077 ERF - 2020 Chipper 487.58 5,851 ERF - 2022 F550 (15%) 149.42 1,793 ERF - 2022 Truck Mounted Leaf Vac System 1,668.92 20,027 ERF - 2023 Truck Mounted Leaf Vac System 1,931.67 23,180 ERF - Garbage/Recycling Carts - - ERF - 2021 Leaf Vacuum Trailers (2) 1,337.42 16,049 ERF - Excavator Grapple Attachment 217.25 2,607 Purchase Garbage & Recycling Carts - - TOTAL COSTS 147,591.26$ 1,771,095$ AMOUNT PER HOUSEHOLD: 22.98$ 275.74$ Page 5 of 7 2026 Garbage/Recycling Rates BUDGET Monthly Annual Units Rate Cost Cost SUMMARY: Harter Contract Price 9.88$ 63,440.00$ 761,280$ Harter Contract Fuel Surcharge -$ - - Harter Overflow Charges 321.2 1.00$ 26.83 322 Average County Landfill Tonnage: 3.76$ 24,138.00 289,656 Other Charges (Battery Disposal) 0.01$ 41.67 500 Landfill Well Testing & Methane Oversite 0.30$ 1,933.34 23,200 Leaf Hauling Costs 0.41$ 2,625.00 31,500 Equipment/Vehicle Maintenance & Insurance 0.15$ 958.33 11,500 New Leaf Truck Request 3.89$ 25,000.00 300,000 Debt Costs -$ - - Capital Equip or Other (Leaves and Carts) -$ - - Village of Fox Crossing 4.58$ 29,428.08 353,137 22.98$ 147,591.26$ 1,771,095$ REVENUES: Recycling Grant 0.77$ 4,958.33$ 59,500$ Fuel Tax Refund -$ 20.83 250 Extra Cart Charge 53 0.04$ 265.00 3,180 Overflow Tags 321.15 2.00$ 53.58 643 Interest 0.65$ 4,166.67 50,000 Cart Exchanges 25 25.00$ 52.08 625 Replacement Carts 7 80.00$ 46.67 560 Recycling Material Sales (return to municipalities) 5 0.06$ 539.15$ 5,000 Trade-in Revenue for Truck & Leaf Trailer 0.79$ 5,104.17 61,250 ERF Fund Balance Offset (for Leaf Trailer Replace) 45,444 Transfer from Capital Projects Fund / BORROWED FUNDS -$ - - Fund Balance Offset (cart ERF funds instead of borrowing) 0.41$ 2,631.92 31,583 Fund Balance Offset (above 25% of operating budget) 1.30$ 8,333.33 100,000 Fund Balance Offset for Debt Reserved for Int Pmts Fund Balance Offset (Needed for Rate Offset) -$ - - 4.65$ 26,171.73$ 358,035$ NET COST: Annual 117,755.00$ 1,413,060$ RATE: $220 Annual Rate 1,413,060$ Fund Balance increases if Rate remains $220 -$ $225 Annual Rate 1,445,175$ Fund Balance increases if Rate changed to $225 (32,115)$ $230 Annual Rate 1,477,290$ Fund Balance increases if Rate changed to $230 (64,230)$ Page 6 of 7 2026 Garbage/Recycling Rates BUDGET Monthly Annual Units Rate Cost Cost NOTES: Number of Households: 6,423 as of July 2025 # of Extra Carts Purchased 53 as of July 2025 Harter's Monthly Rate 9.87$ 3.46% increase Fuel Surcharge is 1/2% for every $0.10 increase above $3.72 per gallon for diesel fuel. Fuel Credit is 1/2% for every $0.10 decrease under $2.39 per gallon for diesel fuel. 2015 Garbage Rate 155.00 with $96,404 fund balance budgeted to use 2016 Garbage Rate 165.00 with $21,589 fund balance budgeted to use 2017 Garbage Rate 175.00 with $4,037 fund balance budgeted to use 2018 Garbage Rate 180.00 with $24,498 fund balance budgeted to add 2019 Garbage Rate 185.00 with $19,420 fund balance budgeted to add 2020 Garbage Rate 190.00 with $111,589 fund balance budgeted to add 2021 Garbage Rate 190.00 with $0 fund balance change (use surplus for cart purchase offset) 2022 Garbage Rate 190.00 with $0 fund balance change (use surplus for cart purchase offset) 2023 Garbage Rate 190.00 with $2,859 fund balance budgeted to add 2024 Garbage Rate 220.00 with $32,272 fund balance budgeted to add 2025 Garbage Rate 220.00 with $0 fund balance change (use surplus for truck purchase offset) 12/31/24 Fund Balance 885,055.17$ 2025 Projected Actual Fund Balance Change 101,723.00 457,656.00 427,399.17$ 12/31/25 Fund Balance Estimate 986,778.17$ Less Committed - Balance used for Carts Purchase in 2025 -$ not used as planned (left in Cart ERF) Less Committed - ERF Balances (532,240.00)$ 12/31/2025 Balances Totaled Less Committed - Debt Service future pmts - Estimated 12/31/26 Assigned Fund Balance 454,538.17$ Available after Committed removed *Leaf Tonnage has been contracted in the leaf contractor's hauling fee for 2023 - 2025 Page 7 of 7 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 WINN CNTY-ECONOMIC DEVL GR 21,413 17,260 19,043 19,200 22,486 22,486 19,200 0.00% *SPEC REV FD COUNTY GRANT 21,413 17,260 19,043 19,200 22,486 22,486 19,200 0.00% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change OBJECT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 204-5600-730.07-93 WINN CNTY-ECONOMIC DEVL GRANT 1,000 240 744 2,280 2,000 2,000 (12.28%) 204-5600-730.09-10 REALLOCATIONS-Transfer to GF 20,548 17,020 18,299 16,920 20,486 17,200 1.65% *SPEC REV FD COUNTY GRANT 21,548 17,260 19,043 19,200 0 22,486 19,200 0.00% 1 2 3 4 204-5600-730.09-10 Reallocations: This account is used to transfer the grant funds to general fund to offset staff time on economic development and the membership in the Fox Cities Regional Partnership. 204-5600-730.07-93 Grant Expenditures: This account will be used for economic development, such as trade shows, an economic development booth, advertising, promotion, and Chamber of Commerce activities. The grant is provided by Winnebago County to be used for economic development. 204-5600-433.01-01 SPECIAL REVENUE FUND - PER CAPITA GRANT NOTES: ACCOUNT NUMBER ACCOUNT NUMBER 204-5600-433.01-01 County Economic Development Grant: 2026 budgeted as 19,200 residents at $1.00 resident, same as last year as no information or guidance has been shared by the new County Execuitve; 2025 budgeted at 19,200 residents at $1.00 per resident; 2024 budgeted as 19,200 residents at $0.90 per resident SRF-Per Capita Page 1 of 1 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 205-5100-410.03-00 ROOM TAX 21,171 19,707 17,366 15,000 4,409 15,000 17,500 16.67% 205-5100-480.08-01 SANTA FLOAT-DONATIONS 956 498 755 250 225 350 250 0.00% 205-5100-480.08-19 VILLAGE SPECIAL EVENT FUND 827 0.00% 205-5100-480.08-26 ELECTION GRANT 0.00% 205-5100-480.01-00 INTEREST 9,309 39,499 58,438 15,000 21,324 40,000 25,000 66.67% 205-5200-431.08-11 FED EQUITABLE SHARING 0.00% 205-5200-433.02-03 SAFETY GRANT - FAP EMS/FIREFIGHTING 12,398 0 0.00% 205-5200-439.02-09 MISC SAFETY GRANTS-FD 0.00% 205-5200-464.02-00 PUBLIC PROTECTION FEES 26,839 8,401 5,306 7,500 4,748 8,500 7,500 0.00% 205-5200-480.08-04 FD DONATIONS-DESIGNATED 0.00% 205-5200-480.08-05 1ST RESPONDERS-DONATIONS 0.00% 205-5200-480.08-09 FD DEFIBS-DONATIONS 0.00% 205-5200-480.08-10 PD TASER DONATIONS 0.00% 205-5200-480.08-13 SUMMER SAFETY NIGHT 231 1,158 0.00% 205-5200-480.08-15 CITIZENS ACADEMY-FD 0.00% 205-5200-480.08-20 EQUIPMENT & TRAINING-PD 34,433 5,000 14,129 17,500 5,000 0.00% 205-5200-480.08-21 EQUIPMENT & TRAINING-FD 18,151 5,000 8,674 9,000 5,000 0.00% 205-5200-480.08-22 SAFETY DAY-FD 0.00% 205-5200-480.08-23 COMMUNITY RELATIONS-PD 8,211 2,750 1,050 500 (100.00%) 205-5200-480.08-25 PUBLIC EDUCATION-FD 2,250 500 500 250 100.00% 205-5200-480.08-27 PUBLIC ED (FED GRANT)-FD 0.00% 205-5200-480.08-31 FF IN PK/SAFETY HUNT 0.00% 205-5200-480.08-36 K-9 UNIT 1,907 1,289 1,353 1,250 77 1,000 1,000 (20.00%) 205-5300-480.08-33 TREE PLANTING PROJECT 0.00% 205-5500-464.01-00 OPEN SPACE FEES 1,000 0.00% 205-5500-464.01-00 PARK PERMIT FEES 0.00% 205-5500-464.06-00 PARK IMPROVEMENTS 0.00% 205-5500-464.08-01 PARK IMPACT FEE, effective 4/16/09 89,886 55,970 21,398 25,000 26,749 84,157 20,000 (20.00%) 205-5500-480.08-02 FRIENDS OF THE PARK-DONATION 11,109 13,246 3,709 11,000 3,240 9,000 10,000 (9.09%) 205-5500-480.08-03 PALS BRIDGING THE COMMUNITY 0.00% 205-5500-480.08-08 TRAIL DONATIONS 0.00% 205-5500-480.08-14 DISC GOLF 30,815 28,734 27,897 25,000 16,006 26,000 25,000 0.00% 205-5500-480.08-16 ROUND UP PROGRAM FEES 229 62 565 100 (88) (150) 100 0.00% SPECIAL REVENUE FUND - DONATIONS / OTHER ACCOUNT NUMBER SRF-Donations-Other 205 Page 1 of 4 SPECIAL REVENUE FUND - DONATIONS / OTHER REVENUES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 205-5500-480.08-24 DANCE COMPETITIONS 0.00% 205-5500-480.08-28 INDIAN MOUND RECON - FRITSE 0.00% 205-5500-480.08-29 MISC DONATIONS - PARK 0.00% 205-5500-480.08-30 BOAT TRAILER PARKING FEE 5,435 5,483 4,567 5,250 2,762 4,500 5,000 (4.76%) 205-5500-480.08-33 TREE PLANTING PROJECT 1,500 1,500 1,500 1,500 1,500 1,500 1,500 0.00% 205-5500-480.08-35 EQUIPMENT & TRAINING-PK 1,000 250 (100.00%) 205-5500-480.08-38 QUIET WATER ACTIVITIES 4,755 4,755 5,000 100.00% 205-5500-480.08-37 WOODLAND PRAIRIE PK DEVELOPMENT 7,650 141,094 9,450 9,881 5,100 8,000 9,000 (8.92%) 205-5600-480.08-17 DIRECTIONAL SIGNAGE 0.00% 205-5600-480.08-32 SUSTAINABILITY 1,595 2,460 1,480 1,400 240 1,000 1,500 7.14% 205-5100-491.01-00 TRANSFER FROM GENERAL FUND 500 500 500 240 500 500 100.00% 205-5200-491.01-00 TRANSFER FROM GENERAL FUND 115 7,492 0.00% 205-5500-491.01-00 TRANSFER FROM GENERAL FUND 0.00% 205-5600-491.01-00 TRANSFER FROM GENERAL FUND 0.00% 205-5200-491.02-02 TRANSFER FROM GREAT GRANT FUND 0.00% 205-5200-492.08-00 TRANS FROM ASSIGNED FUND BALANCE 0.00% 205-5500-492.08-00 TRANS FROM ASSIGNED FUND BALANCE 0.00% 205-5600-492.08-00 TRANS FROM ASSIGNED FUND BALANCE 1,250 (100.00%) SPECIAL REVENUE: Donations/Other 217,458 322,351 219,487 130,881 114,590 243,760 139,100 6.28% EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change OBJECT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 205-5100-550.07-26 ELECTION GRANT 0.00% 205-5100-600.07-01 SANTA FLOAT-DONATIONS 1,151 1,430 1,404 2,000 103 1,500 2,000 0.00% 205-5100-600.07-19 VILLAGE SPECIAL EVENT FUND 0.00% 205-5200-610.07-10 PD TASER DONATIONS 0.00% 205-5200-610.07-11 FED EQUITABLE SHARING 0 0.00% 205-5200-610.07-13 SUMMER SAFETY NIGHT 236 751 945 3,000 575 1,650 1,500 (50.00%) 205-5200-610.07-20 EQUIPMENT & TRAINING-PD 10,000 1,895 1,895 5,000 (50.00%) 205-5200-610.07-23 COMMUNITY RELATIONS-PD 2,374 3,500 500 (85.71%) 205-5200-620.07-05 1ST RESPONDERS-DONATIONS 0.00% NUMBER ACCOUNT ACCOUNT NUMBER SRF-Donations-Other 205 Page 2 of 4 SPECIAL REVENUE FUND - DONATIONS / OTHER EXPENDITURES: (cont.) 2022 2023 2024 2025 2025 YTD 2025 2026 % Change OBJECT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 205-5200-620.07-07 THERMAL IMAGING-DONATIONS 706 0.00% 205-5200-620.07-09 FD DEFIBS-DONATIONS 0.00% 205-5200-620.07-21 EQUIPMENT & TRAINING-FD 17,200 17,228 17,500 6,100 (64.53%) 205-5200-620.07-22 SAFETY DAY-FD 40 0.00% 205-5200-620.07-25 PUBLIC EDUCATION-FD 688 1,754 350 330 800 750 114.29% 205-5200-620.07-27 PUBLIC EDUCATION (FED GRANT)-FD 0.00% 205-5200-620.07-31 FF IN PK/SAFETY HUNT 0.00% 205-5200-620.07-39 FUNDING ASSISTANCE PROG - EMS/FIREFIGHTER 12,398 100.00% 205-5500-710.07-02 FRIENDS OF THE PARK 11,322 12,658 5,381 10,000 637 7,680 5,000 (50.00%) 205-5500-710.07-08 TRAIL DONATIONS 0.00% 205-5500-710.07-14 DISC GOLF 54 0 250 (100.00%) 205-5500-710.07-28 INDIAN MOUND RECON - FRITSE 0.00% 205-5500-710.07-30 BOAT TRAILER PARKING FEE 1,593 1,344 1,592 2,000 1,566 2,500 5,000 150.00% 205-5500-710.07-33 TREE PLANTING PROJECT 1,500 1,500 1,313 1,500 1,500 1,650 2,000 33.33% 205-5500-710.07-35 EQUIPMENT & TRAINING-PK 5,000 5,000 0.00% 205-5500-710.07-37 WOODLAND PRAIRIE PK DEVELOPMENT 0.00% 205-5500-710.07-38 QUIET WATER ACTIVITIES 2,500 100.00% 205-5500-720.07-03 PALS 0.00% 205-5500-720.07-24 DANCE COMPETITIONS 0.00% 205-5600-730.07-32 SUSTAINABILITY 1,713 2,044 238 1,900 364 750 1,500 (21.05%) 205-5600-730.08-46 CAPITAL OUTLAY-Signs, Signals & Markings 0.00% 205-5100-600.09-10 REALLOCATIONS-General 0.00% 205-5200-610.09-10 REALLOCATIONS-Police 9,214 3,136 11,040 11,040 13,720 24.28% 205-5200-620.09-10 REALLOCATIONS-Fire 0.00% 205-5500-710.09-10 REALLOCATIONS-Park & Rec 118,067 127,261 38,676 34,496 71,776 85.58% 205-5600-730.09-10 REALLOCATIONS-Community Development 584 515 750 (100.00%) 205-5500-710.09-30 REALLOCATIONS-Debt 84,157 20,000 100.00% 205-5100-600.09-40 REALLOCATIONS-Capital Projects 0.00% 205-5100-600.09-80 REALLOCATIONS-Trust & Agency 0.00% SPECIAL REVENUE: Donations/Other 145,474 154,407 12,627 107,166 24,198 165,618 154,744 44.40% ACCOUNT NUMBER SRF-Donations-Other 205 Page 3 of 4 SPECIAL REVENUE FUND - DONATIONS / OTHER Revenues: 1 2 Expenditures: 1 2 205-xxxx-xxx.09-xx Reallocations These accounts indicate a transfer to the General Fund department listed to offset the cost of an activity or project. The details of these amounts can be found in the descriptions of the accounts in those funds and will be denoted as "transfer from special revenue fund". 205-5600-730-07-32 Sustainability: See Sustain budget tab for detail NOTES: 205-5100-491.01-00 Transfer from General Fund This is levy funds transferred from General Fund to support the Santa Float Program. 205-5100-410.03-00 Room Tax Per Village Ordinance, the Village's portion of local room tax funds will be used for general tourism support and development in the Fox Cities Tourism Zone in accordance with the requirements of the Municipal Room Tax Act. SRF-Donations-Other 205 Page 4 of 4 SUSTAINABILITY 1 Environment – protecting the natural resources that we depend on for life (clean air, water, food) 2 Economy – providing cost effective goods and services 3 Society – meeting human needs fairly and efficiently Real Outcomes of Sustainability 1 2 3 4 5 Value to Resident and Society 1 2 3 4 1 2 3 Sustainability Committee Sustainability We are all dependent on the environment in which we live. We all need clean air to breathe and a clean and plentiful supply of water to drink and to use. We all have a right to a safe living environment, where we have access to necessary goods and cost-effective services. We have the right to grow as individuals and the responsibility to sustain resources for future generations. Village of Fox Crossing Sustainability Committee Mission Statement: To help sustain our community for future generations by using resources in the most responsible way at the right times and for the right reasons. Sustainability must be balanced and includes three main focus areas : Reduced carbon emissions and overall impact on the environment Greater innovation and adaptability in community services and practices More efficient utilization of natural resources Increased resident awareness, participation and involvement in the community Improvements to individual health, safety and well being Greater resident satisfaction Improved environmental performance Increased quality of life and sense of community Improved cost effectiveness and capital utilization Sustainability Policy Key Guiding Principles Encourage active participation and effective input from all residents on issues of planning and sustainability Encourage and provide for cooperative and open relationships between individuals, neighborhoods, communities, local and state governments and other organizations/agencies Think Globally, Act Locally: to ensure implementation of sustainability goals and objectives, village leadership and staff will be guided by principles of sustainability in their actions and decisions Sustain Page 1 of 3 Sustainability Committee Sustainability Strategy 1 2 3 4 2025 Sustainability Accomplishments 1 2 3 4 5 6 7 8 2026 Sustainability Goals and Objectives 1 2 3 4 5 6 7 Ensure sustainability factors are included in all planning and decision-making processes Consistently measure and report on progress towards sustainability for continuous re-evaluation and improvement Focus on effective utilization of energy and raw materials Ensure that the capability to meet all regulatory requirements and standards are not compromised Administered both community gardens and improved management Put out a monthly Community Garden newsletter during gardening season The Village sponsors the Fox River Clean-up with the Fox Wolf Watershed Alliance Organized and hosted two electronics recycling events Produced approximately 7% of the Municipal Complex's energy needs through solar power Continued collecting plastic film at two locations in the Village and continued to receive free benches Completed LED street light conversion project Assisted in Village efforts to educate residents about stormwater management Continue to promote dark skies through street lighting changes and new development regulations Pursue grants for the placement of wind turbines and solar for renewable energy along with charging stations Continue collecting plastic film for the Trex recycling program Continue hosting 2 electronics recycling events a year Continue participating in stormwater education and outreach efforts Support the Village's urban forestry efforts Investigate partnering with high school eco clubs and invite them to participate in Village sustainability events Continue to explore a composting program Pursue and support electric vehicle charging stations. Sustain Page 2 of 3 REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 205-5600-480.08-32 SUSTAINABILITY 1,595 2,460 1,480 1,400 240 1,000 1,500 7.14% 205-5600-491.01-00 TRANSFER FROM GENERAL FUND 0 0 0 0 0 0 0 0.00% 205-5600-492.08-00 TRANS FROM DESIGNATED EQUITY 0 0 0 1,250 0 0 0 (100.00%) SPECIAL REVENUE: Donations/Other 1,595 2,460 1,480 2,650 240 1,000 1,500 (43.40%) EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change OBJECT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 205-5600-730.07-32 SUSTAINABILITY 1,713 2,044 238 1,900 364 750 1,500 (21.05%) 205-5600-730.09-10 TRANSFER TO GENERAL FUND 584 515 0 750 0 0 0 (100.00%) SPECIAL REVENUE: Donations/Other 2,297 2,559 238 2,650 364 750 1,500 (43.40%) 1 2 Grants will be used for specific projects, such as renewable energy, recycling/composting, rain barrels and urban forestry efforts. 3 4 Books, Office Supplies, brochures, promotional materials 100 50 E-Recycling 300 600 Electric Vehicle Charging Station & Promotion 700 300 Community Gardens 800 550 Total 1,900 1,500 205-5600-730-07-32 Sustainability Expenditures: Fund Balance as of 12/31/24 = $6,082 205-5600-480.08-32 Sustainability Revenue -Grants will be used for specific projects, such as renewable energy, recycling/composting, rain barrels and urban forestry efforts. -Donations are used to support enhanced electronic recycling, Arbor Day/Earth Day events, promotional materials and the community gardens. -Program Revenues from the Community Gardens will be used to support the current gardens NOTES: SPECIAL REVENUE FUND - SUSTAINABILITY ACCOUNT NUMBER ACCOUNT NUMBER Sustain Accts 205 Page 3 of 3 TAXINCREMENTAL FINANCING (TIF) TAX INCREMENTAL FINANCING - TID #1 Statement of Purpose: Location: SRF-REVENUES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change ACCOUNT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 TAX LEVY INCREMENT 516,266 522,304 410,592 371,780 371,780 371,780 406,561 9.36% COMPUTER EXEMPTION AID 13 13 13 13 13 13 0.00% PERSONAL PROPERTY AID 45,976 45,976 45,976 45,976 0.00% INTEREST 5,434 12,043 2,000 8,237 13,000 5,000 150.00% DEVELOPER CONTRIBUTION 0.00% SPECIAL REVENUE FUND: TID #1 516,279 527,751 422,648 419,769 425,993 430,769 457,550 9.00% SRF - EXPENDITURES: 2022 2023 2024 2025 2025 YTD 2025 2026 % Change OBJECT ACTUAL ACTUAL ACTUAL BUDGET 06/30/25 PROJ BUDGET 2025/26 211-5600-731.02-10 PROFESSIONAL SERVICES 8,000 8,000 0 (100.00%) 211-5600-731.02-14 ENGINEERING 0.00% 211-5600-731.02-15 LEGAL 0.00% 211-5600-731.03-20 SUBSCRIPTONS & DUES 150 150 150 150 150 150 150 0.00% 211-5600-731.03-25 LEGAL & DISPLAY ADS 0 6 6 10 6 10 0.00% 211-5600-731.06-20 INTEREST EXPENSE 105,798 98,435 90,932 85,143 85,143 79,832 (6.24%) 211-5600-731.07-97 DEVELOPER REIMBURSEMENT 417,633 424,228 330,543 303,599 303,600 339,883 11.95% 211-5600-731.08-43 ROAD RECONSTRUCTION 0.00% 211-5600-731.09-10 REALLOCATIONS-Transfer to GF 1,204 2,888 3,029 650 0 650 2,500 284.62% 211-5600-731.09-30 REALLOCATIONS-Transfer to DSF 0.00% SPECIAL REVENUE FUND: TID #1 524,785 525,707 424,660 397,552 150 397,549 422,375 6.24% Tax Incremental Fina