Common Council Meeting - First Monday — Agenda Packet

Office of the Clerk/Treasurer W240 N3065 Pewaukee Road Pewaukee WI 53072 Phone: 262-691-0770 COMMON COUNCIL MEETING NOTICE AND AGENDA Monday, February 2, 2026 6:30 PM Pewaukee City Hall Common Council Chambers W240N3065 Pewaukee Road, Pewaukee, WI 1. Call to Order and Pledge of Allegiance 2. Point of Order 2.1 Discussion and Action to Select a Temporary Presiding Officer [Tarczewski] 3. Public Comment - Please limit your comments to two minutes. If further time for discussion is needed, please contact your District Alderperson prior to the meeting. 4. Presentation 4.1 Presentation of 2024 Financial Audit [Frantz - Baker Tilly] 5. Plan Commission Reports and Recommendations 5.1 PUBLIC HEARING, Discussion and Possible Action Regarding a Conditional Use Permit to Allow for the Construction of a New Boathouse Upon Property Located at N27 W27074 Woodland Drive (PWC 0933-119) as Requested by Brian and Beth Bautz [Fuchs] 5.2 PUBLIC HEARING, Discussion and Possible Action Regarding a Conditional Use Permit to Allow for an Animal Sanctuary Upon Property Located at N47 W26699 Lynndale Road (PWC 0882-999- 001) as Requested by Cold Noses Sanctuary [Fuchs] 6. New Business 6.1 Discussion and Possible Action Regarding the Galilee Lutheran Church Request for a Special Event Permit to Hold the Pewaukee Farmers' Market on Wednesdays from June 3 to October 14 at N24W26430 Crestview Drive and Waive Fees [Tarczewski] 6.2 Discussion and Possible Action to Approve Resolution 26-02-02 Appointing Democratic Party Election Inspectors [Tarczewski] 6.3 Discussion and Possible Action Regarding Resolution 26-02-03 Revising Fee Schedule Items for Building Services [Fuchs] 6.4 Discussion and Possible Action to Approve the Accounts Payable Listing Submitted February 2, 2026 [Tarczewski] 7. Engineering 7.1 Discussion and Possible Action to Send a Letter of Support to the U.S. Department of Page 1 of 137 Transportation on Behalf of Waukesha County's CTH K Grade Crossing Elimination Project. [Wagner] 8. Public Comment - Please limit your comments to two minutes. If further time for discussion is needed, please contact your District Alderperson prior to the meeting. 9. Adjournment Kelly Tarczewski Clerk/Treasurer January 29, 2026 NOTICE It is possible that members of other governmental bodies of the municipality may be in attendance to gather information that may form a quorum at the above stated meeting. No action will be taken by any governmental body other than the governmental body specifically referred to above in this notice. Any person who has a qualifying disability under the Americans with Disabilities Act that requires the meeting or materials at the meeting to be in an accessible format must contact the Clerk/Treasurer, Kelly Tarczewski, at (262) 691-0770 three business days prior to the meeting so that arrangements may be made to accommodate your request. Page 2 of 137 City of Pewaukee Financial Statements and Supplementary Information December 31, 2024 Page 3 of 137 City of Pewaukee Table of Contents December 31, 2024 Page Independent Auditors' Report 1 Basic Financial Statements Government Wide Financial Statements Statement of Net Position 4 Statement of Activities 5 Fund Financial Statements Balance Sheet - Governmental Funds 6 Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position 7 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 8 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 9 Statement of Net Position - Proprietary Funds 10 Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds 11 Statement of Cash Flows - Proprietary Funds 12 Statement of Fiduciary Net Position - Fiduciary Fund 14 Statement of Changes in Fiduciary Net Position - Fiduciary Fund 15 Index to Notes to Financial Statements 16 Notes to Financial Statements 17 Page 4 of 137 City of Pewaukee Table of Contents December 31, 2024 Page Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund 49 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Storm Water Management Fund 50 Schedule of Proportionate Share of the Net Pension Liability (Asset) and Employer Contributions - Wisconsin Retirement System 51 Notes to Required Supplementary Information 52 Supplementary Information Combining Balance Sheet - Nonmajor Governmental Funds 53 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds 54 Page 5 of 137 Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Till y ,QWHUQDWLRQDO/WGWKHPHPEHUVRIZKLFKDUHVHSDUDWHDQGLQGHS HQGHQWOHJDOHQWLWLHV%DNHU7LOO\86//3LVDOLFHQVHG&3$¿U PWKDW provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulti ng services WRWKHLUFOLHQWVDQGDUHQRWOLFHQVHG&3$¿UPV Independent Auditors' Report To the City Council of City of Pewaukee Opinions We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of Pewaukee, Wisconsin, (the Cit y), as of and for the year ended December 31, 2024, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the Cit y as of December 31, 2024 and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Cit y and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Cit y's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 1 Page 6 of 137 Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we:  Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings and certain internal control-related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the required supplementary information, as listed in the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 2 Page 7 of 137 Management has omitted management's discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. Our opinions on the basic financial statements are not affected by this missing information. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectivel y comprise the City's basic financial statements. The supplementary information as listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated in all material respects, in relation to the basic financial statements as a whole. Milwaukee, Wisconsin December 19, 2025 3 Page 8 of 137 BASIC FINANCIAL STATEMENTS Page 9 of 137 Business- Governmental Type Activities Activities Total Assets and Deferred Outflows of Resources Assets Cash and investments 24,430,650$ 14,947,985 $ 39,378,635 $ Receivables (net): Taxes 13,878,453 - 13,878,453 Accounts 711,012 1,723,495 2,434,507 Special assessments 937,024 243,074 1,180,098 Internal balances (112,416) 112,416 - Investment in Pewaukee Public Library 503,986 - 503,986 Inventories and prepaid expenses 508,338 13,602 521,940 Restricted assets: Cash and investments - 6,874,857 6,874,857 Capital assets: Land 7,285,126 530,387 7,815,513 Construction in progress 17,731,391 8,314,985 26,046,376 Other capital assets, net of accumulated depreciation 65,824,047 74,436,585 140,260,632 Total assets 131,697,611 107,197,386 238,894,997 Deferred Outflows of Resources Pension related items 6,501,540 468,930 6,970,470 Liabilities, Deferred Inflows of Resources and Net Position Liabilities Accounts payable and accrued expenses 3,014,118 3,059,077 6,073,195 Deposits 438,588 26,197 464,785 Unearned revenue 1,089,239 - 1,089,239 Due to other governments 56,021 - 56,021 Current portion of long-term obligations 2,763,738 925,327 3,689,065 Noncurrent liabilities: Net pension liability 724,729 44,944 769,673 Noncurrent portion of long-term obligations 36,976,292 13,827,041 50,803,333 Total liabilities 45,062,725 17,882,586 62,945,311 Deferred Inflows of Resources Unearned revenue 15,432,386 - 15,432,386 Pension related items 3,874,442 294,091 4,168,533 Total deferred inflows of resources 19,306,828 294,091 19,600,919 Net Position Net investment in capital assets 55,588,461 70,563,658 126,152,119 Restricted 3,149,912 2,921,672 6,071,584 Unrestricted 15,091,225 16,004,309 31,095,534 Total net position 73,829,598$ 89,489,639 $ 163,319,237 $ City of Pewaukee Statement of Net Position December 31, 2024 See notes to the financial statements 4 Page 10 of 137 Operating Capital Charges for Grants and Grants and Governmental Business-Type Expenses Services Contributions Contributions Activities Activities Total Primary Government Governmental activities: General government 3,030,908$ 1,272,525 $ 198,106 $ - $ (1,560,277)$ - $ (1,560,277)$ Public safety 11,716,535 3,955,746 8,653 14,942 (7,737,194) - (7,737,194) Public works 6,714,764 3,936,869 483,847 - (2,294,048) - (2,294,048) Health and sanitation 34,316 13,160 - - (21,156) - (21,156) Culture and recreation 2,773,632 987,110 - 149,590 (1,636,932) - (1,636,932) Conservation and development 480,338 - - - (480,338) - (480,338) Interest and other related charges 1,234,466 - - - (1,234,466) - (1,234,466) Total governmental activities 25,984,959 10,165,410 690,606 164,532 (14,964,411) - (14,964,411) Business-type activities: Water utility 3,269,255 3,457,391 - 323,019 - 511,155 511,155 Sewer utility 4,630,882 4,281,503 - 366,648 - 17,269 17,269 Total business-type activities 7,900,137 7,738,894 - 689,667 - 528,424 528,424 Total primary government 33,885,096$ 17,904,304 $ 690,606 $ 854,199 $ (14,964,411) 528,424 (14,435,987) General Revenues and Transfers Taxes: Property taxes 11,584,272 - 11,584,272 Other taxes 247,012 - 247,012 Intergovernmental revenues not restricted to specific programs 1,975,935 - 1,975,935 Investment income 2,194,812 558,405 2,753,217 Miscellaneous 204,838 17,098 221,936 Transfers 431,530 (431,530) - Total general revenues and transfers 16,638,399 143,973 16,782,372 Change in net position 1,673,988 672,397 2,346,385 Net Position, Beginning 72,155,610 88,817,242 160,972,852 Net Position, Ending 73,829,598$ 89,489,639 $ 163,319,237 $ Net (Expenses) Revenues and Changes in Net PositionProgram Revenues City of Pewaukee Statement of Activities Year Ended December 31, 2024 See notes to the financial statements 5 Page 11 of 137 Governmental Funds Nonmajor Total Storm Water Debt Road Governmental Governmental General Management Service Construction Funds Funds Assets Cash and Investments 8,135,388$ 3,754,470 $ 1,250,669 $ 1,091,173 $ 10,198,950 $ 24,430,650 $ Receivables (net): Taxes 9,456,594 659,339 3,312,520 - 450,000 13,878,453 Accounts 707,088 3,924 - - - 711,012 Special assessments - - 937,024 - - 937,024 Due from other funds 2,407 - - - - 2,407 Inventories 301,570 - - - - 301,570 Prepaid items 206,768 - - - - 206,768 Advance to other fund 1,290,100 - - - - 1,290,100 Total assets 20,099,915$ 4,417,733 $ 5,500,213 $ 1,091,173 $ 10,648,950 $ 41,757,984 $ Liabilities, Deferred Inflows of Resources and Fund Balances (Deficit) Liabilities Accounts payable 443,673$ 245,381$ -$ 1,090,774$ 319,674$ 2,099,502$ Accrued liabilities 445,182 - - - - 445,182 Deposits 438,588 - - - - 438,588 Unearned revenues - - - - 1,089,239 1,089,239 Due to other governments 56,021 - - - - 56,021 Due to other funds 112,416 - - - 2,407 114,823 Advance from other fund - - - - 1,290,100 1,290,100 Total liabilities 1,495,880 245,381 - 1,090,774 2,701,420 5,533,455 Deferred Inflows of Resources Unearned revenues 9,963,663 1,706,203 3,312,520 - 450,000 15,432,386 Unavailable revenues 159,543 - 942,404 - - 1,101,947 Total deferred inflows of resources 10,123,206 1,706,203 4,254,924 - 450,000 16,534,333 Fund Balances (Deficit) Nonspendable 1,798,438 - - - - 1,798,438 Restricted - 2,466,149 1,245,289 - 2,529,886 6,241,324 Committed - - - - 6,385,248 6,385,248 Assigned 864,698 - - 399 128,017 993,114 Unassigned (deficit) 5,817,693 - - - (1,545,621) 4,272,072 Total fund balances (deficit) 8,480,829 2,466,149 1,245,289 399 7,497,530 19,690,196 Total liabilities, deferred inflows of resources and fund balances (defici 20,099,915$ 4,417,733 $ 5,500,213 $ 1,091,173 $ 10,648,950 $ 41,757,984 $ City of Pewaukee Balance Sheet - December 31, 2024 See notes to the financial statements 6 Page 12 of 137 Total Fund Balances, Governmental Funds 19,690,196$ Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental funds are not financial resources and therefore are not reported in the funds (See Note 2). 90,840,564 The City's investment in the library joint venture is not a financial resource and, therefore, is not reported in the fund statements. 503,986 Some receivables that are not currently available are reported as unavailable revenues in the fund financial statements but are recognized as revenue when earned in the government-wide statements. 1,101,947 The net pension liability does not relate to current financial resources and is not reported in the governmental funds. (724,729) Deferred inflows and outflows of resources related to pension do not related to current financial resources and are not reported in the governmental funds. 2,627,098 Some liabilities, including long-term debt, are not due and payable in the current period and therefore, are not reported in the funds (See Note 2). (40,209,464) Net Position of Governmental Activities 73,829,598$ City of Pewaukee Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position December 31, 2024 See notes to the financial statements 7 Page 13 of 137 Nonmajor Total Storm Water Debt Road Governmental Governmental General Management Service Construction Funds Funds Revenues Taxes 9,962,640$ -$ 1,879,010$ -$ 1,209,726$ 13,051,376$ Intergovernmental 2,089,903 - - - 706,399 2,796,302 Licenses and permits 1,010,198 100 - - - 1,010,298 Fines forfeitures and penalties 296,922 - - - - 296,922 Public charges for services 2,580,575 1,664,836 - - 177,692 4,423,103 Intergovernmental charges for services 3,227,430 47,075 - - - 3,274,505 Investment income 2,052,652 4 36,332 - 97,055 2,186,043 Miscellaneous 222,578 53,148 - - 14,823 290,549 Total revenues 21,442,898 1,765,163 1,915,342 - 2,205,695 27,329,098 Expenditures Current: General government 2,631,892 - - - - 2,631,892 Public safety 11,316,557 - - - 2,603 11,319,160 Public works 3,716,883 755,008 - - - 4,471,891 Health and human services - - - - 16,084 16,084 Culture and recreation 2,553,731 - - - - 2,553,731 Conservation and development - - - - 310,691 310,691 Capital outlay 37,092 2,624,896 - 2,575,677 3,611,246 8,848,911 Debt service: Principal - - 2,338,980 - - 2,338,980 Interest, issuance costs and fiscal charges - - 1,455,588 - - 1,455,588 Total expenditures 20,256,155 3,379,904 3,794,568 2,575,677 3,940,624 33,946,928 Excess (deficiency) of revenues over expenditures 1,186,743 (1,614,741) (1,879,226) (2,575,677) (1,734,929) (6,617,830) Other Financing Sources (Uses) Property sales - - - - 69,825 69,825 Transfers in 461,530 19,572 426,101 243,402 765,357 1,915,962 Transfers out (841,509) (612,503) - - (30,420) (1,484,432) Total other financing sources (uses) (379,979) (592,931) 426,101 243,402 804,762 501,355 Net change in fund balances 806,764 (2,207,672) (1,453,125) (2,332,275) (930,167) (6,116,475) Fund Balances, Beginning 7,674,065 4,673,821 2,698,414 2,332,674 8,427,697 25,806,671 Fund Balances, Ending 8,480,829$ 2,466,149 $ 1,245,289 $ 399 $ 7,497,530$ 19,690,196 $ City of Pewaukee Statement of Revenues, Expenditures and Changes in Fund Balances - Year Ended December 31, 2024 Governmental Funds See notes to the financial statements 8 Page 14 of 137 Net Change in Fund Balances, Total Governmental Funds (6,116,475)$ Amounts reported for governmental activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures. However in the Statement of Net Position, the cost of these assets is capitalized and they are depreciated over their estimated useful lives and reported as depreciation expense in the Statement of Activities: Capital outlay is reported as an expenditure in the fund financial statements, but is capitalized in the government-wide statements 8,848,911 Some items reported as operating expenditures in the fund financial statements but are capitalized in the government-wide statements 165,364 Depreciation is reported in the government-wide statements (3,600,867) Net book value of assets retired (191,834) Receivables not currently available are reported as revenue when collected or currently available in the fund financial statements but are recognized as revenue when earned in the government-wide financial statements. (171,506) The proportionate share of the change in net position related to joint ventures reported in the Statement of Activities neither provides nor uses current financial resources and is not reported in the fund financial statements. 13,832 Debt issued provides current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Position. Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position. Principal repaid 2,338,980 Some expenses in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. Compensated absences (121,235) Accrued interest on debt 25,207 Net pension liability 1,751,296 Deferred inflows/outflows of resources related to pension (1,463,600) Governmental funds report debt premiums and discounts as other financing sources (uses) or expenditures. However, in the Statement of Net Position, these are reported as additions or deductions from long-term debt. These are allocated over the period the debt is outstanding in the Statement of Activities and are reported as interest expense: Amortization of debt premiums 195,915 1,673,988$ Year Ended December 31, 2024 City of Pewaukee Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities Change in Net Position of Governmental Activities See notes to the financial statements 9 Page 15 of 137 Water Utility Sewer Utility Total Assets and Deferred Outflows of Resources Assets Current assets: Cash and investments 1,042,870$ 13,905,115 $ 14,947,985 $ Receivables: Accounts 756,755 966,740 1,723,495 Special assessments 188,847 54,227 243,074 Due from other funds 61,908 50,508 112,416 Advance to water - 69,734 69,734 Inventory 13,602 - 13,602 Restricted assets, cash and investments 1,826,722 5,048,135 6,874,857 Total current assets 3,890,704 20,094,459 23,985,163 Noncurrent Assets Capital assets: Land 530,387 - 530,387 Construction in progress 2,996,536 5,318,449 8,314,985 Capital assets, net of accumulated depreciation 36,745,231 37,691,354 74,436,585 Advance to water - 1,952,564 1,952,564 Total noncurrent assets 40,272,154 44,962,367 85,234,521 Total assets 44,162,858 65,056,826 109,219,684 Deferred Outflows of Resources Pension related items 313,416 155,514 468,930 Liabilities, Deferred Inflows of Resources and Net Position Liabilities Current liabilities: Accounts payable 462,963 2,428,880 2,891,843 Accrued liabilities 108,787 6,685 115,472 Deposits 26,197 - 26,197 Current portion of advance from sewer 69,734 - 69,734 Current portion of general obligation debt 600,000 217,468 817,468 Current portion of compensated absences 26,447 14,241 40,688 Liabilities payable from restricted assets: Accrued interest payable - 51,762 51,762 Current portion of revenue bonds - 67,171 67,171 Total current liabilities 1,294,128 2,786,207 4,080,335 Noncurrent liabilities: General obligation debt 8,530,000 3,436,711 11,966,711 Revenue bonds - 1,135,980 1,135,980 Unamortized premium 438,649 231,423 670,072 Compensated absences 35,281 18,997 54,278 Net pension liability 29,213 15,731 44,944 Advance from sewer 1,952,564 - 1,952,564 Total noncurrent liabilities 10,985,707 4,838,842 15,824,549 Total liabilities 12,279,835 7,625,049 19,904,884 Deferred Inflows of Resources Pension related items 188,279 105,812 294,091 Net Position Net investment in capital assets 32,139,816 38,423,842 70,563,658 Restricted for: Redemption account - 8,492 8,492 Equipment replacement - 2,853,024 2,853,024 Radium capital projects 60,156 - 60,156 Unrestricted (deficit) (191,812) 16,196,121 16,004,309 Total net position 32,008,160$ 57,481,479 $ 89,489,639 $ Business-Type Activities - Enterprise Funds City of Pewaukee Statement of Net Position - December 31, 2024 Proprietary Funds See notes to the financial statements 10 Page 16 of 137 Water Sewer Total Operating Revenues 3,457,391$ 4,281,503 $ 7,738,894 $ Operating Expenses Operation and maintenance 1,690,754 3,623,315 5,314,069 Depreciation 1,275,907 854,112 2,130,019 Taxes 3,546 - 3,546 Total operating expenses 2,970,207 4,477,427 7,447,634 Operating income (loss) 487,184 (195,924) 291,260 Nonoperating Revenues (Expenses) Interest income 12,124 546,281 558,405 Interest and fiscal charges (330,017) (153,455) (483,472) Miscellaneous revenue - 1,098 1,098 Gain on sale of capital assets 16,000 - 16,000 Amortization 30,969 - 30,969 Total nonoperating income (expense) (270,924) 393,924 123,000 Income before contributions and transfers 216,260 198,000 414,260 Contributions and Transfers Capital contributions 323,019 366,648 689,667 Transfers (431,530) - (431,530) Total contributions and transfers (108,511) 366,648 258,137 Change in net position 107,749 564,648 672,397 Net Position, Beginning 31,900,411 56,916,831 88,817,242 Net Position, Ending 32,008,160$ 57,481,479 $ 89,489,639 $ Business-Type Activities - Enterprise Funds City of Pewaukee Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds Year Ended December 31, 2024 See notes to the financial statements 11 Page 17 of 137 Water Sewer Total Cash Flows From Operating Activities Receipts from customers 3,321,653$ 4,308,815 $ 7,630,468 $ Paid to vendors for goods and services (1,263,218) (3,422,494) (4,685,712) Paid to employees for services (337,528) (333,117) (670,645) Net cash flows from operating activities 1,720,907 553,204 2,274,111 Cash Flows From Noncapital and Related Financing Activities Transfers to other funds (431,530) - (431,530) Net cash flows from noncapital and related financing activities (431,530) - (431,530) Cash Flows From Capital and Related Financing Activities Acquisition and construction of capital assets (1,578,784) (2,553,203) (4,131,987) Principal paid on long-term debt retirements (666,020) (278,065) (944,085) Proceeds from sale of capital assets 16,000 - 16,000 Collection of special assessments, net 46,676 65,377 112,053 Interest paid (335,988) (170,857) (506,845) Net cash from capital and related financing activates (2,518,116) (2,936,748) (5,454,864) Cash Flows From Investing Activities Investment income 12,124 546,281 558,405 Net change in cash and investments (1,216,615) (1,837,263) (3,053,878) Cash and Investments, Beginning 4,086,207 20,790,513 24,876,720 Cash and Investments, Ending 2,869,592$ 18,953,250 $ 21,822,842 $ City of Pewaukee Statement of Cash Flows - Year Ended December 31, 2024 Business-Type Activities - Enterprise Funds Proprietary Funds See notes to the financial statements 12 Page 18 of 137 Water Sewer Total City of Pewaukee Statement of Cash Flows - Year Ended December 31, 2024 Business-Type Activities - Enterprise Funds Proprietary Funds Reconciliation of Operating Income (Loss) to Net Cash From Operating Activities Operating income (loss) 487,184$ (195,924) $ 291,260 $ Nonoperating income - 1,098 1,098 Adjustments to reconcile operating income (loss) to net cash from operating activities: Depreciation expense 1,275,907 854,112 2,130,019 Changes in assets, deferred outflows/inflows of resources and liabilities: Accounts receivable (146,374) (5,203) (151,577) Due from other funds 10,636 31,417 42,053 Pension related deferrals and liabilities (26,178) (605) (26,783) Accounts payable 132,708 (130,141) 2,567 Inventory (1,593) - (1,593) Accrued liabilities (11,383) (1,550) (12,933) Net cash flows from operating activities 1,720,907$ 553,204 $ 2,274,111 $ Reconciliation of Cash and Investments to the Statement of Net Position, Proprietary Funds Cash and investments, statement of net position 1,042,870$ 13,905,115 $ 14,947,985 $ Restricted cash and investments, statement of net position 1,826,722 5,048,135 6,874,857 Cash and cash equivalents, ending 2,869,592$ 18,953,250 $ 21,822,842 $ Noncash Capital and Related Financing Activities Amortization on premiums 30,969$ 14,872 $ See notes to the financial statements 13 Page 19 of 137 Custodial Fund Tax Collection Fund Assets Cash and investments 19,285,946$ Taxes receivable 19,127,878 Total assets 38,413,824 Liabilities Due to other governmental units 38,413,824 Net Position Total net position -$ City of Pewaukee Statement of Fiduciary Net Position - December 31, 2024 Fiduciary Fund See notes to the financial statements 14 Page 20 of 137 Custodial Fund Tax Collection Fund Additions Property tax collections 27,625,865$ Deductions Property taxes paid to overlying districts 27,625,865 Change in net position - Net Position, Beginning - Net Position, Ending -$ City of Pewaukee Statement of Changes in Fiduciary Net Position - Year Ended December 31, 2024 Fiduciary Fund See notes to the financial statements 15 Page 21 of 137 City of Pewaukee Index to Notes to Financial Statements December 31, 2024 Page 1. Summary of Significant Accounting Policies 17 Reporting Entity 17 Government-Wide and Fund Financial Statements 17 Measurement Focus, Basis of Accounting and Financial Statement Presentation 19 Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Net Position or Equity 21 Deposits and Investments 21 Receivables 22 Inventories and Prepaid Items 22 Restricted Assets 22 Capital Assets 23 Deferred Outflows of Resources 23 Compensated Absences 23 Long-Term Obligations 24 Deferred Inflows of Resources 24 Equity Classifications 24 Pension 26 Basis for Existing Rates 26 2. Reconciliation of Government-Wide and Fund Financial Statements 26 Explanation of Certain Differences Between the Governmental Fund Balance Sheet and the Statement of Net Position 26 3. Stewardship, Compliance and Accountability 27 Budgetary Information 27 Excess Expenditures and Other Financing Uses Over Budget 27 Deficit Balances 27 Limitations on the Cit y's Tax Levy 28 4. Detailed Notes on All Funds 28 Deposits and Investments 28 Receivables 30 Restricted Assets 31 Capital Assets 32 Interfund Receivables/Payables, Advances and Transfers 34 Long-Term Obligations 36 Net Position/Fund Balances 40 5. Other Information 42 Employees' Retirement System 42 Risk Management 47 Commitments and Contingencies 48 Joint Ventures 48 Effect of New Accounting Standards on Current-Period Financial Statements 48 16 Page 22 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 1. Summary of Significant Accounting Policies The accounting policies of the City of Pewaukee, Wisconsin (the City) conform to accounting principles generally accepted in the United States of America as applicable to governmental units. The accepted standard-setting body for establishing governmental accounting and financial reporting principles is the Governmental Accounting Standards Board (GASB). Reporting Entity This report includes all of the funds of the Cit y. The reporting entity for the City consists of the primary government and its component units. Component units are legally separate organizations for which the primary government is financially accountable or other organizations for which the nature and significance of their relationship with the primary government are such that their exclusion would cause the reporting entity's financial statements to be misleading. The Cit y has not identified any organizations that meet this criteria. Government-Wide and Fund Financial Statements In June 2022, the GASB issued Statement No. 101, Compensated Absences. This Statement requires that liabilities for compensated absences be recognized in financial statements prepared using the economic resources measurement focus for (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. This standard was implemented January 1, 2024; however, the impact of this implementation was not material to the financial statements. Government-Wide Financial Statements The statement of net position and statement of activities display information about the reporting government as a whole. They include all funds of the reporting entity. The statements distinguish between governmental and business-type activities. Governmental activities generally are financed through taxes, intergovernmental revenues and other nonexchange revenues. Business-type activities are financed in whole or in part by fees charged to external parties for goods or services. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. The City does not allocate indirect expenses to functions in the statement of activities. Program revenues include 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not included among program revenues are reported as general revenues. Internally dedicated resources are reported as general revenues rather than as program revenues. Fund Financial Statements Financial statements of the Cit y are organized into funds, each of which is considered to be a separate accounting entity. Each fund is accounted for by providing a separate set of self-balancing accounts, which constitute its assets, deferred outflows of resources, liabilities, deferred inflows of resources, net position/fund balance, revenues and expenditures/expenses. 17 Page 23 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Funds are organized as major funds or nonmajor funds within the governmental and proprietary statements. An emphasis is placed on major funds within the governmental and proprietary categories. A fund is considered major if it is the primary operating fund of the City or meets the following criteria: a. Total assets/deferred outflows of resources, liabilities/deferred inflows of resources, revenues or expenditures/expenses of that individual governmental or enterprise fund are at least 10% of the corresponding total for all funds of that category or type, and b. The same element of the individual governmental or enterprise fund that met the 10% test is at least 5% of the corresponding total for all governmental and enterprise funds combined. c. In addition, any other governmental or enterprise fund that the Cit y believes is particularly important to financial statement users may be reported as a major fund. Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. The City reports the following major governmental funds: General Fund General Fund accounts for the Cit y's primary operating activities. It is used to account for and report all financial resources except those accounted for and reported in another fund. Special Revenue Fund Storm Water Management Special Revenue Fund is used to account for and report resources accumulated and payments made for storm water management projects. Debt Service Fund Debt Service Fund accounts for resources accumulated and payments made for principal and interest on long-term debt other than proprietary fund debt. Capital Projects Fund Road Construction Capital Projects Fund is used to account for and report financial resources that are restricted, committed or assigned to expenditures for capital outlays, including the acquisition or construction of infrastructure and other related capital assets. Enterprise Funds The City reports the following major enterprise funds: Water Utility accounts for operations of the water system. Sewer utility accounts for operations of the sewer system. 18 Page 24 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 The City reports the following nonmajor governmental funds: Special Revenue Funds Special Revenue Funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes (other than debt service or capital projects). Impact Fee Tourism and Convention Public Safety Grants Expendable Cemeter y American Rescue Plan Capital Projects Funds Capital Projects Funds are used to account for and report financial resources that are restricted, committed or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets. Capital Equipment Bike Path City Hall Remodel DPW Building Permanent Fund Permanent Fund is used to account for and report resources that are restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting government's programs, that is, for the benefit of the government or its citizenry. Cemetery Perpetual Care In addition, the City reports the following fund type: Custodial Fund Custodial Fund is used to account for and report assets controlled by the Cit y and the assets are for the benefit of individuals, private organizations and/or other governmental units. Tax Collection Fund Measurement Focus, Basis of Accounting and Financial Statement Presentation Government-Wide Financial Statements The government-wide statement of net position and statement of activities are reported using the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. Revenues, expenses, gains, losses, assets and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place. Property taxes are recognized as revenues in the year for which they are levied. Taxes receivable for the following year are recorded as receivables and deferred inflows. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider are met. Special assessments are recorded as revenue when earned. Unbilled receivables are recorded as revenues when services are provided. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the Cit y's water and sewer utilities and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. 19 Page 25 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Fund Financial Statements Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recorded when they are both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the Cit y considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when the related fund liability is incurred, except for unmatured interest on long-term debt, claims, judgments, compensated absences and pension expenditures, which are recorded as a fund liability when expected to be paid with expendable available financial resources. Property taxes are recorded in the year levied as receivables and deferred inflows. They are recognized as revenues in the succeeding year when services financed by the levy are being provided. Intergovernmental aids and grants are recognized as revenues in the period the Cit y is entitled to the resources and the amounts are available. Amounts owed to the City which are not available are recorded as receivables and unavailable revenues. Amounts received before eligibility requirements (excluding time requirements) are met are recorded as liabilities. Amounts received in advance of meeting time requirements are recorded as deferred inflows. Special assessments are recorded as revenues when they become measurable and available as current assets. Annual installments due in future years are reflected as receivables and unavailable revenues. Delinquent special assessments being held by the County are reported as receivables and unavailable revenues. At December 31, 2024, there were $2,746, $3,744,590 and $921,760 of unrecorded anticipated future assessments for City, Water and Sewer utilities respectively, which are not recorded as receivables because collection is subject to certain events occurring in the future. No formal repayment schedule has been established. Revenues susceptible to accrual include property taxes, miscellaneous taxes, public charges for services, special assessments and interest. Other general revenues such as fines and forfeitures, inspection fees, recreation fees and miscellaneous revenues are recognized when received in cash or when measurable and available under the criteria described above. Proprietary and Fiduciary Funds Proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as described previously in this note. The proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the water and sewer utilities are charges to customers for sales and services. Special assessments are recorded as receivables and contribution revenue when levied. Operating expenses for proprietary funds include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. All Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows of resources, liabilities and deferred inflows of resources and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. 20 Page 26 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Net Position or Equity Deposits and Investments For purposes of the statement of cash flows, the City considers all highly liquid investments with an initial maturity of three months or less when acquired to be cash equivalents. Investment of City funds is restricted by Wisconsin state statutes. Available investments are limited to: a. Time deposits in any credit union, bank, savings bank or trust company. b. Bonds or securities of any county, city, drainage district, technical college district, village, town or school district of the state. Also, bonds issued by a local exposition district, a local professional baseball park district, a local professional football stadium district, a local cultural arts district, the University of Wisconsin Hospitals and Clinics Authority or the Wisconsin Aerospace Authority. c. Bonds or securities issued or guaranteed by the federal government. d. The local government investment pool. e. Any security maturing in seven years or less and having the highest or second highest rating category of a nationally recognized rating agency. f. Securities of an open-end management investment company or investment trust, subject to various conditions and investment options. g. Repurchase agreements with public depositories, with certain conditions. The Cit y has adopted an investment policy. That policy follows the state statute for allowable investments. The City's investment policy addresses custodial credit risk. Collateralization is required on two types of investments: certificates of deposit that exceed the state and FDIC insurance limits and repurchase agreements. The collateralization level is 102% of the market value of principal and accrued interest. Interest rate risk is also addressed by the City's investment policy. The City will diversify its investments according to type, maturity and institution. The portfolio will contain both short-term and long-term investments. No more than fifty percent (50%) of total investments should extend beyond one year and never extend beyond 5 years. See Note 4 for further details. Investments are stated at fair value, which is the amount at which an investment could be exchanged in a current transaction between willing parties. Fair values are based on methods and inputs as outlined in Note 4. No investments are reported at amortized cost. Adjustments necessary to record investments at fair value are recorded in the operating statement as increases or decreases in investment income. Investment income on commingled investments of municipal accounting funds is allocated based on average balances. The difference between the bank statement balance and carrying value is due to outstanding checks and/or deposits in transit. The Wisconsin Local Government Investment Pool (LGIP) is part of the State Investment Fund (SIF) and is managed by the State of Wisconsin Investment Board. The SIF is not registered with the Securities and Exchange Commission, but operates under the statutory authority of Wisconsin Chapter 25. The SIF reports the fair value of its underlying assets annually. Participants in the LGIP have the right to withdraw their funds in total on one day's notice. At December 31, 2024, the fair value of the Cit y 's share of the LGIP's assets was substantially equal to the amount as reported in these statements. 21 Page 27 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 See Note 4 for further information. Receivables Property taxes are levied in December on the assessed value as of the prior January 1. In addition to property taxes for the City, taxes are collected for and remitted to the county government as well as the local school district and technical college district. Taxes for all state and local governmental units billed in the current year for the succeeding year are reflected as receivables and due to other taxing units on the accompanying statement of fiduciary net position. Property tax calendar - 2024 tax roll: Lien date and levy date December 2024 Tax bills mailed December 2024 Payment in full, or January 31, 2025 First installment due January 31, 2025 Second installment due July 31, 2025 Tax sale - 2024 delinquent real estate taxes October 2027 Accounts receivable have been shown net of an allowance for uncollectible accounts. Delinquent real estate taxes as of July 31 are paid in full by the County, which assumes the collection thereof. No provision for uncollectible accounts receivable has been made for the water and sewer utilities because they have the right by law to place substantially all delinquent bills on the tax roll and other delinquent bills are generally not significant. During the course of operations, transactions occur between individual funds that may result in amounts owed between funds. Short-term interfund loans are reported as "due to and from other funds." Long-term interfund loans (noncurrent portion) are reported as "advances from and to other funds." Interfund receivables and payables between funds within governmental activities are eliminated in the statement of net position. Any residual balances outstanding between the governmental activities and business-type activities are reported in the governmental-wide financial statements as internal balances. Inventories and Prepaid Items Governmental fund inventories, if material, are recorded at cost based on the FIFO method using the purchases method of accounting. Proprietary fund inventories are generally used for construction and/or for operation and maintenance work. They are not for resale. They are valued at cost based on weighted average and charged to construction and/or operation and maintenance expense when used. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased. Restricted Assets Mandatory segregations of assets are presented as restricted assets. Such segregations are required by bond agreements and other external parties. Current liabilities payable from these restricted assets are so classified. The excess of restricted assets over current liabilities payable from restricted assets will be used first for retirement of related long-term debt. The remainder, if generated from earnings, is shown as restricted net position. 22 Page 28 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Capital Assets Government-Wide Financial Statements Capital assets, which include property, plant and equipment are reported in the government- wide financial statements. Capital assets are defined by the government as assets with an initial cost of more than $5,000 general capital assets and for infrastructure assets and an estimated useful life in excess of 1 year. All capital assets are valued at historical cost or estimated historical cost if actual amounts are unavailable. Donated capital assets are recorded at their estimated acquisition value at the date of donation. Additions to and replacements of capital assets of business-type activities are recorded at original cost, which includes material, labor and overhead. The cost of renewals and betterments relating to retirement units is added to plant accounts. The cost of property replaced, retired or otherwise disposed of, is deducted from plant accounts and, generally, together with removal costs less salvage, is charged to accumulated depreciation. Depreciation and amortization of all exhaustible capital assets is recorded as an allocated expense in the statement of activities, with accumulated depreciation and amortization reflected in the statement of net position. Depreciation and amortization is provided over the assets' estimated useful lives using the straight-line method. The range of estimated useful lives by type of asset is as follows: Buildings and improvements 15-40 Years Land improvements 10-40 Years Equipment 2-20 Years Water and sewer plant 4-100 Years Infrastructure 20-60 Years Intangibles 3-20 Years Librar y 15-50 Years Fund Financial Statements In the fund financial statements, capital assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fund upon acquisition. Capital assets used in proprietary fund operations are accounted for the same way as in the government-wide statements. Deferred Outflows of Resources A deferred outflow of resources represents a consumption of net assets that applies to a future period and will not be recognized as an outflow of resources (expense/expenditure) until that future time. Compensated Absences Compensated absences represent liabilities arising from the City's sick and vacation leave policies. The sick leave policy allows employees (excluding firefighters) to accrue sick leave at a rate of one day per month to a maximum of 130 days. Represented firefighters are allowed to accrue up to 135 hours per year to a maximum of 1,920 hours. The maximum accumulation for full-time employees hired after January 1, 2016 is 1,456 hours. If such days are not taken as paid time of f during the course of employment, payment may be received upon termination (resign or retirement) at a rate of 25% of total accrued benefits or 50% of total accrued benefits after 5 years of service. A liability is recorded in the full-accrual government-wide and proprietary fund financial statements accordingly based on hours accrued at year end and current pay rate. 23 Page 29 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 The City's vacation leave policy allows employees hired before 2015 to accrue vacation benefits beginning in the year of hire. Vacation leave accrues to a maximum of five weeks based upon each employee's length of service. Vacation leave can only be accrued to a maximum of 150% of the earned benefit based upon the employee's seniority at any point during the year. Represented firefighters are not allowed to carryover any days to the next year. For employees hired after January 1, 2015 vacation leave can only be accrued to a maximum of 100% of the earned benefit based upon the employee's seniority at any point during the year. A liability is recorded in the full- accrual government-wide and proprietary fund financial statements accordingly based on hours accrued at year end and current pay rate. Long-Term Obligations All long-term obligations to be repaid from governmental and business-type resources are reported as liabilities in the government-wide statements. The long-term obligations consist primarily of notes and bonds payable and accrued compensated absences. Long-term obligations for governmental funds are not reported as liabilities in the fund financial statements. The face value of debts (plus any premiums) are reported as other financing sources and payments of principal and interest are reported as expenditures. The accounting in proprietar y funds is the same as it is in the government-wide statements. For the government-wide statements and proprietary fund statements, bond premiums and discounts are amortized over the life of the issue using the straight-line method. The balance at year end is shown as an increase or decrease in the liability section of the statement of net position. Deferred Inflows of Resources A deferred inflow of resources represents an acquisition of net assets that applies to a future period and therefore will not be recognized as an inflow of resources (revenue) until that future time. Equity Classifications Government-Wide Statements Equity is classified as net position and displayed in three components: a. Net Investment in Capital Assets - Consists of capital assets including restricted capital assets, net of accumulated depreciation/amortization and reduced by the outstanding balances (excluding unspent debt proceeds) of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction or improvement of those assets. b. Restricted Net Position - Consists of net position with constraints placed on their use either by 1) external groups such as creditors, grantors, contributors or laws or regulations of other governments or, 2) law through constitutional provisions or enabling legislation. c. Unrestricted Net Position - All other net positions that do not meet the definitions of "restricted" or "net investment in capital assets." When both restricted and unrestricted resources are available for use, it is the Cit y's policy to use restricted resources first, then unrestricted resources as they are needed. 24 Page 30 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Fund Statements Governmental fund balances are displayed as follows: a. Nonspendable - Includes fund balance amounts that cannot be spent either because they are not in spendable form or because legal or contractual requirements require them to be maintained intact. b. Restricted - Consists of fund balances with constraints placed on their use either by 1) external groups such as creditors, grantors, contributors or laws or regulations of other governments or 2) law through constitutional provisions or enabling legislation. c. Committed - Includes fund balance amounts that are constrained for specific purposes that are internally imposed by the government through formal action of the highest level of decision making authority. Fund balance amounts are committed through a formal action (resolution) of the Common Council. This formal action must occur prior to the end of the reporting period, but the amount of the commitment, which will be subject to the constraints, may be determined in the subsequent period. Any changes to the constraints imposed require the same formal action of the Common Council that originally created the commitment. d. Assigned - Includes spendable fund balance amounts that are intended to be used for specific purposes that do not meet the criteria to be classified as restricted or committed. The Council may take official action to assign amounts. Assignments may take place after the end of the reporting period. e. Unassigned - Includes residual positive fund balance within the general fund which has not been classified within the other above mentioned categories. Unassigned fund balance may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed or assigned for those purposes. Proprietary fund equity is classified the same as in the government-wide statements. The City considers restricted amounts to be spent first when both restricted and unrestricted fund balance is available unless there are legal documents / contracts that prohibit doing this, such as in grant agreements requiring dollar for dollar spending. Additionally, the City would first use committed, then assigned and lastly unassigned amounts of unrestricted fund balance when expenditures are made. The City has a formal minimum fund balance policy. That policy is to maintain a working capital fund of 10% of subsequent years general fund budgeted expenditures. The balance at year end was $2,264,471, and is included in unassigned general fund balance. Furthermore, the City's policy states that the unassigned fund balance shall be maintained as of December 31 o f each year equal to a minimum of 20% of the ensuing year's budgeted general fund revenue. As of December 31, 2024, the City's unassigned fund balance was 25% of subsequent year's budgeted general fund revenue. See Note 4 for further information. 25 Page 31 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Pension The fiduciary net position of the Wisconsin Retirement System (WRS) has been determined using the flow of economic resources measurement focus and accrual basis of accounting. This includes for purposes of measuring the following:  Net Pension Liability (Asset);  Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions; and  Pension Expense (Revenue). Information about the fiduciary net position of the WRS and additions to/deductions from WRS' fiduciary net position have been determined on the same basis as they are reported by the WRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Basis for Existing Rates Water and Sewer Rates Current water rates were approved by the Public Service Commission of Wisconsin and effective on March 1, 2024. Current sewer rates were approved by the Common Council January 2021. 2. Reconciliation of Government-Wide and Fund Financial Statements Explanation of Certain Differences Between the Governmental Fund Balance Sheet and the Statement of Net Position Capital assets used in governmental funds are not financial resources and, therefore, are not reported in the funds. Land $ 7,285,126 Construction in progress 17,731,391 Buildings and improvements 28,494,757 Land improvements 5,153,764 Equipment 14,060,788 Infrastructure 66,304,167 Intangibles 225,780 Librar y 1,038,298 Less accumulated depreciation (49,453,507) Combined adjustment for capital assets $ 90,840,564 26 Page 32 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Long-term liabilities applicable to the City's governmental activities are not due and payable in the current period, and accordingly, are not reported as fund liabilities. Interest on long-term debt is not accrued in governmental funds, but rather is recognized as an expenditure when due. All liabilities-both current and long-term-are reported in the statement of net position. Bonds and notes payable $ 36,635,000 Compensated absences 923,545 Accrued interest 469,434 Unamortized debt premium 2,181,485 Combined adjustment for long-term liabilities $ 40,209,464 3. Stewardship, Compliance and Accountability Budgetary Information A budget has been formally adopted for all funds except for DPW Building, American Rescue Plan, Public Safety Grants, and Cemetery Perpetual Care. Wisconsin Statute 65.90 requires that an annual budget be adopted for all funds. Excess Expenditures and Other Financing Uses Over Budget Funds Budgeted Expenditures Actual Expenditures Excess Expenditures Over Budget Tourism and Convention Fund $ 1,086,500 $ 1,935,333 $ 848,833 General Fund 19,872,260 21,097,664 1,225,404 The Cit y controls expenditures at the fund level. Some individual functions experienced expenditures which exceeded appropriations. The detail of those items can be found in the City's year-end budget to actual report. Deficit Balances Generally accepted accounting principles require disclosure of individual funds that have deficit balances at year end. As of December 31, 2024, the following individual funds held a deficit balance: Fund Amount Reason Capital Projects - DPW Building Fund $ 1,290,100 Expenditures exceeded original funding source Special Revenue - Tourism and Convention 255,521 Expenditures exceeded original funding source The Tourism and Convention Fund deficit is anticipated to be funded with future public accommodation (room) tax revenues and the DPW building deficit is anticipated to be funded with general tax revenue. 27 Page 33 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Limitations on the City's Tax Levy Wisconsin law limits the City's future tax levies. Generally the City is limited to its prior tax levy dollar amount (excluding TIF Districts), increased by the greater of the percentage change in the City's equalized value due to net new construction or zero percent. Changes in debt service from one year to the next are generally exempt from this limit with certain exceptions. The Cit y is required to reduce its allowable levy by the estimated amount of fee revenue it collects for certain services, if those services were funded in 2013 by the property tax levy. Levies can be increased above the allowable limits if the amount is approved by referendum. 4. Detailed Notes on All Funds Deposits and Investments The City's deposits and investments at year end were comprised of the following: Carrying Value Statement Balances Associated Risks Deposits $ 22,275,422 $ 19,098,126 Custodial credit U.S. agencies, implicitly guaranteed 3,870,831 3,870,831 Credit, custodial credit, interest rate, concentration of credit Mutual funds, other than bond funds 6,982,000 6,982,000 N/A U.S. treasuries 399,544 399,544 Custodial credit, interest rate Certificate of deposits, negotiable 500,522 500,522 Credit, custodial credit, interest rate, concentration of credit Municipal bonds 454,628 454,628 Credit, custodial credit, interest rate, concentration of credit LGIP 31,055,472 31,055,472 Credit Petty cash 1,019 - N/A Total deposits and investments $ 65,539,438 $ 62,361,123 Reconciliation to financial statements Per statement of net position: Unrestricted cash and investments $ 39,378,635 Restricted cash and investments 6,874,857 Per statement of fiduciary net position, custodial funds: Tax Collection Fund 19,285,946 Total deposits and investments $ 65,539,438 Deposits in each local and area bank are insured by the FDIC in the amount of $250,000 for time and savings accounts (including NOW accounts) and $250,000 for demand deposit accounts (interest- bearing and noninterest-bearing). In addition, if deposits are held in an institution outside of the state in which the government is located, insured amounts are further limited to a total of $250,000 for the combined amount of all deposit accounts. 28 Page 34 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Bank accounts are also insured by the State Deposit Guarantee Fund in the amount of $1,000,000. However, due to the nature of this fund, recovery of material principal losses may not be significant to individual municipalities. This coverage has not been considered in computing custodial credit risk. The Cit y maintains collateral agreements with its banks. At December 31, 2024, the banks had pledged various government securities in the amount of $14,804,170 to secure the City's deposits. The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The valuation methods for recurring fair value measurements are as follows:  Quoted market prices for similar or identical assets in active markets  Matrix pricing techniques / yield curves December 31, 2024 Investment Type Level 1 Level 2 Level 3 Total Certificate of deposit, negotiable $ - $ 500,522 $ - $ 500,522 Municipal bonds - 454,628 - 454,628 U.S. treasuries - 399,544 - 399,544 Mutual funds, other than bond funds 6,982,000 - - 6,982,000 U.S. agencies, implicitly guaranteed - 3,870,831 - 3,870,831 Total $ 6,982,000 $ 5,225,525 $- $ 12,207,525 Custodial Credit Risk Deposits Custodial credit risk is the risk that in the event of a financial institution failure, the City's deposits may not be returned to the City. As of December 31, 2024, $8,390,917 of the City's total bank balances were exposed to custodial credit risk as follows: Uninsured and uncollateralized $ 8,390,917 Investments For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City does not have any investments exposed to custodial credit risk. Credit Risk Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. 29 Page 35 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 As of December 31, 2024, the City's investments were rated as follows: Investment Type Standard & Poors Moody's Investors Services U.S. agencies, implicitly guaranteed AA+ Aaa Municipal bonds AA, AAA Aaa Certificates of deposit, negotiable NR NR The City also held investments in the following external pool which is not rated: LGIP Concentration of Credit Risk Concentration of credit risk is the risk of loss attributed to the magnitude of a government's investment in a single issuer. Interest Rate Risk Interest rate risk is the risk that changes in interest rates will adversely affect the value of an investment. As of December 31, 2024, the City's investments were as follows: Maturity (in Years) Investment Type Fair Value Less Than 1 1-5 6-10 U.S. treasuries $ 399,544 $ 399,544 $ - $ - U.S. agencies, implicitly guaranteed 3,870,831 1,238,892 2,631,939 - Certificate of deposits, negotiable 500,522 500,522 - - Municipal bonds 454,628 406,259 48,369 - Total $ 5,225,525 $ 2,545,217 $ 2,680,308 $- Investments Highly Sensitive to Interest Rate Changes At December 31, 2024, the City held $3,870,831, $500,522, $454,628, and $399,544 in U.S. agencies, implicitly guaranteed, certificates of deposit, negotiable, municipal bonds and U.S. treasuries, respectivel y. With all fixed income securities, as interest rates rise, the value will fall. The longer the time to maturity, the more sensitive the value will be to a change in interest rates. The longest time to maturity on any holding is 1-5 years. See Note 1 for further information on deposit and investment policies. Receivables All of the receivables on the balance sheet are expected to be collected within one year, except for delinquent personal property taxes. 30 Page 36 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Governmental funds report unavailable or unearned revenue in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Property taxes levied for the subsequent year are not earned and cannot be used to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. At the end of the current fiscal year, the various components of unavailable revenue and unearned revenue reported in the governmental funds were as follows: Unearned Unavailable Property taxes receivable for subsequent year $ 15,432,386 $ - Grants received prior to meeting all eligibility requirements 832,939 - Naming rights revenue received prior to being earned 256,300 - Special assessments not yet due - 942,404 Ambulance revenue - 159,543 Total unearned/unavailable revenue for governmental funds $ 16,521,625 $ 1,101,947 Unearned revenue included in liabilities $ 1,089,239 Unearned revenue included in deferred inflows 15,432,386 Total unearned revenue for governmental funds $ 16,521,625 Restricted Assets The following represent the balances of the restricted assets: Long-Term Debt Accounts Redemption - Used to segregate resources accumulated for debt service payments over the next twelve months. Construction - Used to report proceeds of debt issuances that are restricted for use in construction and unspent at year-end. Equipment Replacement Account The sewer utilit y established an equipment replacement account to be used for significant mechanical equipment replacement as required by the Wisconsin Department of Natural Resources. Capital Projects The water utility established a reserve account for future radium removal projects. Following is a list of restricted assets at December 31, 2024: Restricted assets: Redemption account $ 8,492 Replacement account 2,853,024 Construction account 2,186,619 Capital projects 60,156 Total restricted assets $ 5,108,291 31 Page 37 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Capital Assets Capital asset activity for the year ended December 31, 2024, was as follows: Beginning Balance Additions Deletions Ending Balance Governmental Activities Capital assets not being depreciated/amortized: Land $ 7,256,326 $ 28,800 $ - $ 7,285,126 Construction in progress 29,428,699 7,198,539 18,895,847 17,731,391 Total capital assets not being depreciated/amortized 36,685,025 7,227,339 18,895,847 25,016,517 Capital assets being depreciated/amortized: Buildings and improvements 14,705,483 13,789,274 - 28,494,757 Land improvements 5,122,443 31,321 - 5,153,764 Equipment 12,430,999 1,754,646 124,857 14,060,788 Infrastructure 62,094,637 5,050,810 841,280 66,304,167 Intangibles 181,150 44,630 - 225,780 Library 1,026,196 12,102 - 1,038,298 Total capital assets being depreciated/amortized 95,560,908 20,682,783 966,137 115,277,554 Total capital assets 132,245,933 27,910,122 19,861,984 140,294,071 Less accumulated for: Buildings and improvements (7,006,024) (583,540) - (7,589,564) Land improvements (2,372,797) (243,384) - (2,616,181) Equipment (6,551,991) (940,748) 70,801 (7,421,938) Infrastructure (30,253,197) (1,774,200) 703,502 (31,323,895) Intangibles (102,300) (39,942) - (142,242) Library (340,634) (19,053) - (359,687) Total accumulated (46,626,943) (3,600,867) 774,303 (49,453,507) Net capital assets being depreciated/amortized 48,933,965 17,081,916 191,834 65,824,047 Total governmental activities capital assets, net as reported in the statement of net position $ 85,618,990 $ 24,309,255 $ 19,087,681 $ 90,840,564 Depreciation/amortization expense was charged to functions as follows: Governmental Activities General government $ 507,740 Public safet y 506,907 Public works 2,183,586 Culture and recreation 402,634 Total governmental activities depreciation/amortization expense $ 3,600,867 32 Page 38 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Beginning Balance Additions Deletions Ending Balance Business-Type Activities Capital assets not being depreciated/amortized: Land $ 530,387 $ - $ - $ 530,387 Construction in progress 3,226,438 6,452,641 1,364,094 8,314,985 Total capital assets not being depreciated/amortized 3,756,825 6,452,641 1,364,094 8,845,372 Capital assets being depreciated/amortized: Buildings 11,091,867 - - 11,091,867 Improvements other than buildings 98,298,236 1,385,199 116,213 99,567,222 Furniture and equipment 1,991,340 171,057 104,638 2,057,759 Intangibles 10,772,106 - - 10,772,106 Total capital assets being depreciated/amortized 122,153,549 1,556,256 220,851 123,488,954 Total capital assets 125,910,374 8,008,897 1,584,945 132,334,326 Less accumulated for: Buildings (5,289,940) (304,687) - (5,594,627) Improvements other than buildings (29,545,282) (1,692,298) 116,213 (31,121,367) Furniture and equipment (1,535,874) (133,034) 104,638 (1,564,270) Intangibles (10,772,105) - - (10,772,105) Total accumulated (47,143,201) (2,130,019) 220,851 (49,052,369) Net capital assets being depreciated/amortized 75,010,348 (573,763) - 74,436,585 Business-type activities capital assets, net as reported in the statement of net position $ 78,767,173 $ 5,878,878 $ 1,364,094 $ 83,281,957 Depreciation/amortization expense was charged to functions as follows: Business-Type Activities Sewer $ 854,112 Water 1,275,907 Total business-type activities, net as reported in the statement of net position expense $ 2,130,019 33 Page 39 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Interfund Receivables/Payables, Advances and Transfers Interfund Receivables/Payables The following is a schedule of interfund receivables and payables including any overdrafts on pooled cash and investment accounts: Receivable Fund Payable Fund Amount Water Utility General Fund $ 61,908 Sewer Utility General Fund 50,508 General Fund Tourism and Convention 2,407 Total, fund financial statements 114,823 Less fund eliminations (2,407) Total internal balances, government-wide statement of net position $ 112,416 Receivable Fund Payable Fund Amount Governmental activities Business-type activities $ - Business-type activities Governmental activities 112,416 Total government-wide financial statements $ 112,416 All amounts are due within one year. The principal purpose of these interfunds is to fund timing differences and fund temporary cash deficits. All remaining balances resulted from the time lag between the dates that (1) interfund goods and services are provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system and (3) payments between funds are made. Advances The sewer utility has advanced funds to the water utility totaling $7,404,609. The amount advanced is determined by the water utility asset balance as of May 31, 2016 when the water and sewer divisions were split along with the debt payments from 2016-2021 for the water utility that were funded by the sewer utility. During 2023, the sewer utility established a repayment plan with the water utility which included forgiving $5,312,577 of the original advance. No interest is being charged. The general fund has advance funds to the DPW building fund. The amount advanced is determined by the deficiency of revenues over expenditures and other financing sources since the funds' inceptions. No interest is being charged on the advance and no repayment schedule has been established. The advance is expected to be repaid with future borrowings. 34 Page 40 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 The following is a schedule of interfund advances: Receivable Fund Payable Fund Amount Amount Not Due Within One Year Sewer Utility Water Utility $ 2,022,298 $ 1,952,564 General Fund DPW Building 1,290,100 1,290,100 Total, fund financial statements 3,312,398 Less fund eliminations (3,312,398) Total, interfund advances, government-wide statement of net position $- Water Utility Repayment Years Principal 2025 $ 69,734 2026 69,734 2027 69,734 2028 69,734 2029 348,672 2030-2034 348,672 2035-2039 348,672 2040-2044 348,672 348,674 Total $ 2,022,298 Transfers The following is a schedule of interfund transfers: Fund Transferred To Fund Transferred From Amount Principal Purpose General Water Utility $ 431,530 Tax equivalent Debt Service Storm Water Management 426,101 Debt service Capital Equipment General 700,000 Capital equipment Storm Water Management General 19,152 Council approved contribution General Tourism and Convention 30,000 Operating subsid y Road Construction General 57,000 Operating subsid y Storm Water Management Cemetery 420 Funding for projects American Rescue Plan General 65,357 Allocate interest earned Road Construction Storm Water Management 186,402 Capital Projects Total, fund financial statements 1,915,962 Less fund eliminations (1,484,432) Total transfers, government-wide statement of activities $ 431,530 35 Page 41 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Fund Transferred To Fund Transferred From Amount Governmental activities Business-type activities $ 431,530 Business-type activities Governmental activities - Total government-wide financial statements $ 431,530 Generally, transfers are used to (1) move revenues from the fund that collects them to the fund that the budget requires to expend them, (2) move receipts restricted to debt service from the funds collecting the receipts to the debt service fund and (3) use unrestricted revenues collected in the general fund to finance various programs accounted for in other funds in accordance with budgetary authorizations. Long-Term Obligations Long-term obligations activity for the year ended December 31, 2024, was as follows: Beginning Balance Increases Decreases Ending Balance Amounts Due Within One Year Governmental Activities Bonds and notes payable: General obligation debt $ 38,973,980 $ - $ 2,338,980 $ 36,635,000 $ 2,460,000 (Discounts)/Premiums 2,377,400 - 195,915 2,181,485 - Total bonds and notes payable 41,351,380 - 2,534,895 38,816,485 2,460,000 Other liabilities: Compensated absences* 802,310 121,235 - 923,545 303,738 Total governmental activities long- term liabilities $ 42,153,690 $ 121,235 $ 2,534,895 $ 39,740,030 $ 2,763,738 Business-Type Activities Bonds and notes payable: General obligation debt $ 13,501,020 $ - $ 856,020 $ 12,645,000 $ 795,000 General obligation notes from direct borrowings and direct placements 161,056 - 21,877 139,179 22,468 Revenue debt from direct borrowings and direct placements 1,269,339 - 66,188 1,203,151 67,171 (Discounts)/Premiums 715,912 - 45,840 670,072 - Total bonds and notes payable 15,647,327 - 989,925 14,657,402 884,639 Other liabilities: Compensated absences* 108,430 - 13,464 94,966 40,688 Total business-type activities long- term liabilities $ 15,755,757 $- $ 1,003,389 $ 14,752,368 $ 925,327 *The change in the compensated absences liability is presented as a net change. In accordance with Wisconsin Statutes, total general obligation indebtedness of the City may not exceed 5% of the equalized value of taxable property within the City's jurisdiction. The debt limit as of December 31, 2024, was $248,584,790. Total general obligation debt outstanding at year end was $49,149,179. 36 Page 42 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 General Obligation Debt All general obligation debt payable is backed by the full faith and credit of the City. Debt in the governmental funds will be retired by future property tax levies or tax increments accumulated by the debt service fund. Business-type activities debt is payable by revenues from user fees of those funds or, if the revenues are not sufficient, by future tax levies. Governmental Activities General Obligation Debt Date of Issue Final Maturity Interest Rates Original Indebtedness Balance December 31, 2024 2013 G.O. Debt 05/30/13 09/01/32 2.0-3.0% $ 3,060,000 $ 1,405,000 2016 G.O. Debt 10/12/16 09/01/27 2.0-2.25 2,995,000 980,000 2021 G.O. Debt 12/01/21 03/01/29 2.00 7,730,000 5,415,000 2022 G.O. Debt 09/01/22 03/01/32 3.0-5.0 11,090,000 10,060,000 2022 G.O. Debt 09/01/22 03/01/42 4.0-5.0 19,620,000 18,775,000 Total governmental activities, general obligation debt $ 36,635,000 Business-Type Activities General Obligation Debt Date of Issue Final Maturity Interest Rates Original Indebtedness Balance December 31, 2024 2010 G.O. Note, direct 05/01/10 05/01/29 2.91% $ 222,618 $ 71,171 2011 G.O. Note, direct 07/13/11 05/01/31 2.40 174,403 68,008 2013 G.O. Debt 05/30/13 09/01/32 2.0-3.0 5,915,000 2,730,000 2016 G.O. Debt 10/12/16 09/01/36 2.0-2.25 2,550,000 1,620,000 2018 G.O. Debt 11/01/18 09/01/38 3.0-4.0 1,425,000 1,065,000 2022 G.O. Debt 09/01/22 03/01/42 4.0-5.0 7,785,000 7,230,000 Total business-type activities, general obligation debt $ 12,784,179 Debt service requirements to maturity are as follows: Governmental Activities Business-Type Activities General Obligation Debt General Obligation Debt Years Principal Interest Principal Interest 2025 $ 2,460,000 $ 1,369,203 $ 795,000 $ 457,838 2026 2,545,000 1,279,503 815,000 432,188 2027 2,605,000 1,186,513 830,000 405,643 2028 2,670,000 1,084,025 860,000 377,479 2029 2,760,000 984,225 880,000 347,904 2030-2034 11,640,000 3,447,675 4,025,000 1,256,318 2035-2039 7,385,000 1,659,800 2,915,000 584,013 2040-2042 4,570,000 272,200 1,525,000 89,700 Total $ 36,635,000 $ 11,283,144 $ 12,645,000 $ 3,951,083 37 Page 43 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Business-Type Activities General Obligation Notes From Direct Borrowings and Direct Placements Years Principal Interest 2025 $ 22,468 $ 3,400 2026 23,076 2,784 2027 23,700 2,151 2028 24,340 1,500 2029 45,595 1,329 Total $ 139,179 $ 11,164 Revenue Debt Business-type activities revenue bonds are payable only from revenues derived from the operation of the sewer utility. The City has pledged future sewer utility revenues, net of specified operating expenses, to repay revenue bonds issued in 2021. Proceeds from the bonds provided financing for the Fox River Water Pollution Control Center Phosphorus Reduction Project. The bonds are payable solely from sewer revenues and are payable through May 1, 2040. Annual principal and interest payments on the bonds are expected to require 7.00% of net revenues. The total principal and interest remaining to be paid on the bonds is $1,351,676. Principal and interest paid for the current year and total customer net revenues were $84,382 and $1,572,215, respectively. Revenue debt payable at December 31, 2024, consists of the following: Business-Type Activities Revenue Debt Date of Issue Final Maturity Interest Rates Original Indebtedness Balance December 31, 2024 Sewer utility 2021 Clean Water Loan 01/27/21 05/01/40 1.485% $ 1,398,666 $ 1,203,151 (1) Total sewer utility 1,203,151 (1) - During 2021, the utility was authorized to issue $1,619,516 of sewer system Clean Water Fund revenue bonds. The original amount reported above has been issued as of December 31, 2024. The repayment schedule is for the amount issued. Total business-type activities, revenue debt $ 1,203,151 38 Page 44 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Debt service requirements to maturity are as follows: Business-Type Activities Revenue Debt from Direct Borrowings and Direct Placements Years Principal Interest 2025 $ 67,171 $ 17,368 2026 68,169 16,363 2027 69,181 15,343 2028 70,208 14,308 2029 366,994 55,471 2030-2034 395,065 27,192 2035-2040 166,363 2,480 Total $ 1,203,151 $ 148,525 Other Debt Information Bond Covenant Disclosures Insurance The utility is exposed to various risks of loss related to torts, theft of, damage to or destruction of assets, errors and omissions, workers compensation and health care of its employees. These risks are covered through the purchase of commercial insurance, with minimal deductibles. Settled claims have not exceeded coverage in any of the last three years. There were no significant reductions in coverage compared to the prior year. Debt Coverage - Sewer Utility Under terms of the resolutions providing for the issue of revenue bonds, revenues less operating expenses excluding depreciation (defined net earnings) must exceed times the highest annual debt service of the bonds. The coverage only includes revenue debt and does not include general obligation or other debt. The coverage requirement was met in 2024 as follows: Operating revenues $ 4,281,503 Investment income 546,281 Miscellaneous nonoperating income 1,098 Connection fees 366,648 Less operation and maintenance expenses (3,623,315) Net defined earnings $ 1,572,215 Minimum required earnings per resolution: Highest annual debt service $ 84,382 Coverage factor 1.10 Minimum required earnings $ 92,820 Actual debt coverage 18.63 39 Page 45 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Net Position/Fund Balances Net position reported on the government-wide statement of net position at December 31, 2024, includes the following: Governmental Activities Net investment in capital assets: Land $ 7,285,126 Construction in progress 17,731,391 Other capital assets, net of accumulated depreciation/amortization 65,824,047 Less long-term debt outstanding (36,635,000) Plus unspent capital related debt proceeds 3,564,382 Less unamortized debt premium (2,181,485) Total net investment in capital assets 55,588,461 Restricted: Debt service 1,718,259 Cemetery 190,591 Stormwater 468,341 Public safety grants 18,673 Impact fees 650,031 Cemetery perpetual care 104,017 Total restricted 3,149,912 Unrestricted 15,091,225 Total governmental activities net position $ 73,829,598 40 Page 46 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Governmental Funds Governmental fund balances reported on the fund financial statements at December 31, 2024, include the following: General Storm Water Management Debt Service Road Construction Nonmajor Funds Total Fund Balances Nonspendable: Prepaid items $ 206,768 $ - $ - $ - $ - $ 206,768 Inventories 301,570 ---- 301,570 Advance to other fund 1,290,100 - - - - 1,290,100 Subtotal 1,798,438 - - - - 1,798,438 Restricted for: Debt service - - 1,245,289 - - 1,245,289 I m p a c t f e e s ---- 650,031 650,031 C e m e t e r y ---- 312,133 312,133 Public safety ---- 1 8 , 6 7 3 1 8 , 6 7 3 Capital projects - 2,466,149 - - 1,549,049 4,015,198 Subtotal - 2,466,149 1,245,289 - 2,529,886 6,241,324 Committed to: Capital projects - - - - 6,385,248 6,385,248 Assigned to: G r a n t s ---- 128,017 128,017 Subsequent budget 864,698 ---- 864,698 Capital projects - - - 399 - 399 Subtotal 864,698 - - 399 128,017 993,114 Unassigned (Deficit): 5,817,693 - - - (1,545,621) 4,272,072 Total fund balances $ 8,480,829 $ 2,466,149 $ 1,245,289 $ 399 $ 7,497,530 $ 19,690,196 Business-Type Activities Net investment in capital assets: Land $ 530,387 Construction in progress 8,314,985 Other capital assets, net of accumulated depreciation 74,436,585 Less capital-related long-term debt outstanding (13,987,330) Plus unspent capital related debt proceeds 3,953,185 Less unamortized debt premium (670,072) Less capital-related accounts payable (2,014,082) Total net investment in capital assets $ 70,563,658 41 Page 47 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 5. Other Information Employees' Retirement System Plan Description The WRS is a cost-sharing multiple-employer defined benefit pension plan. WRS benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. Benefit terms may only be modified by the legislature. The retirement system is administered by the Wisconsin Department of Employee Trust Funds (ETF). The system provides coverage to all eligible State of Wisconsin, local government and other public employees. All employees, initially employed by a participating WRS employer on or after July 1, 2011, expected to work at least 1,200 hours a year (880 hours for teachers and school district educational support employees) and expected to be employed for at least one year from employee's date of hire are eligible to participate in the WRS. ETF issues a standalone Annual Comprehensive Financial Report (ACFR), which can be found at https://etf.wi.gov/about-etf/reports-and-studies/financial-reports-and-statements . Additionally, ETF issued a standalone Wisconsin Retirement System Financial Report, which can also be found using the link above. Vesting For employees beginning participation on or after January 1, 1990, and no longer actively employed on or after April 24, 1998, creditable service in each of five years is required for eligibility for a retirement annuity. Participants employed prior to 1990 and on or after April 24, 1998, and prior to July 1, 2011, are immediately vested. Participants who initially became WRS eligible on or after July 1, 2011, must have five years of creditable service to be vested. Benefits Provided Employees who retire at or after age 65 (54 for protective occupation employees, 62 for elected officials and executive service retirement participants, if hired on or before 12/31/2016) are entitled to a retirement benefit based on a formula factor, their final average earnings, and creditable service. Final average earnings is the average of the participant's three highest annual earnings period. Creditable service includes current service and prior service for which a participant received earnings and made contributions as required. Creditable service also includes creditable military service. The retirement benefit will be calculated as a money purchase benefit based on the employee's contributions plus matching employer's contributions, with interest, if that benefit is higher than the formula benefit. Vested participants may retire at age 55 (50 for protective occupations) and receive an actuarially-reduced benefit. Participants terminating covered employment prior to eligibility for an annuity may either receive employee-required contributions plus interest as a separation benefit or leave contributions on deposit and defer application until eligible to receive a retirement benefit. The WRS also provides death and disability benefits for employees. 42 Page 48 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Postretirement Adjustments The Employee Trust Funds Board may periodically adjust annuity payments from the retirement system based on annual investment performance in accordance with s. 40.27, Wis. Stat. An increase (or decrease) in annuity payments may result when investment gains (losses), together with other actuarial experience factors, create a surplus (shortfall) in the reserves, as determined by the system's consulting actuary. Annuity increases are not based on cost of living or other similar factors. For Core annuities, decreases may be applied only to previously granted increases. By law, Core annuities cannot be reduced to an amount below the original, guaranteed amount (the floor) set at retirement. The Core and Variable annuity adjustments granted during recent years are as follows: Year Core Fund Adjustment % Variable Fund Adjustment % 2014 4.7 25.0 2015 2.9 2.0 2016 0.5 (5.0) 2017 2.0 4.0 2018 2.4 17.0 2019 0.0 (10.0) 2020 1.7 21.0 2021 5.1 13.0 2022 7.4 15.0 2023 1.6 (21.0) Contributions Required contributions are determined by an annual actuarial valuation in accordance with Chapter 40 of the Wisconsin Statutes. The employee required contribution is one-half of the actuarially determined contribution rate for General category employees, including Teachers, Executives and Elected Officials. Starting on January 1, 2016, the Executives and Elected Officials category was merged into the General Employee category. Required contributions for protective employees are the same rate as general employees. Employers are required to contribute the remainder of the actuarially determined contribution rate. The employer may not pay the employee required contribution unless provided for by an existing collective bargaining agreement. During the reporting period, the WRS recognized $697,267 in contributions from the City. Contribution rates for the plan year reported as of December 31, 2024 are: Employee Category Employee Employer General (Executives & Elected Officials) 6.80 % 6.80 % Protective with Social Security 6.80 13.20 Protective without Social Security 6.80 18.10 43 Page 49 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Pension Asset, Pension Expense (Revenue), Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At December 31, 2024, the City reported a liability of $769,673 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2022 rolled forward to December 31, 2023. No material changes in assumptions or benefit terms occurred between the actuarial valuation date and the measurement date. The Cit y's proportion of the net pension liability was based on the City's share of contributions to the pension plan relative to the contributions of all participating employers. At December 31, 2024, the Cit y's proportion was 0.05176689%, which was an increase of 0.00180542% from its proportion measured as of December 31, 2023. For the year ended December 31, 2024, the City recognized pension expense (revenue) of $398,362. At December 31, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources Differences between projected and actual experience $ 3,103,314 $ 4,110,359 Changes in assumptions 335,478 - Net differences between projected and actual earnings on pension plan investments 2,682,186 - Changes in proportion and differences between employer contributions and proportionate share of contributions 3,321 58,174 Employer contributions subsequent to the measurement date 846,171 - Total $ 6,970,470 $ 4,168,533 $846,171 reported as deferred outflows of resources related to pension resulting from the WRS Employer's contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability (asset) in the year ended December 31, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized in pension expense as follows: Years Ending December 31: Deferred Outflows of Resources and Deferred Inflows of Resources (Net) 2025 $ 393,701 2026 411,410 2027 1,670,110 2028 (519,455) 44 Page 50 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Actuarial Assumptions The total pension liability in the December 31, 2022 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Actuarial Valuation Date: December 31, 2022 Measurement Date of Net Pension Liability (Asset): December 31, 2023 Experience Study: January 1, 2018 - December 31, 2020 Published November 19, 2021 Actuarial Cost Method: Entry Age Normal Asset Valuation Method: Fair Value Long-Term Expected Rate of Return: 6.8% Discount Rate: 6.8% Salary Increases: Wage Inflation Seniority/Merit 3.0% 0.1% - 5.6% Mortality: 2020 WRS Experience Mortality Table Postretirement Adjustments*: 1.7% * No postretirement adjustment is guaranteed. Actual adjustments are based on recognized investment return, actuarial experience and other factors. 1.7% is the assumed annual adjustment based on the investment return assumption and the postretirement discount rate. Actuarial assumptions are based upon an experience study conducted in 2021 that covered a three-year period from January 1, 2018 to December 31, 2020. The Total Pension Liability for December 31, 2023 is based upon a roll-forward of the liability calculated from the December 31, 2022 actuarial valuation. 45 Page 51 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Long-Term Expected Return on Plan Assets The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: Asset Allocation Targets and Expected Returns* as of December 31, 2023 Core Fund Asset Class Asset Allocation % Long-Term Expected Nominal Rate of Return % Long-Term Expected Real Rate of Return %** Public Equity 40 7.3 4.5 Public Fixed Income 27 5.8 3.0 Inflation Sensitive 19 4.4 1.7 Real Estate 8 5.8 3.0 Private Equity/Debt 18 9.6 6.7 Leverage*** (12) 3.7 1.0 Total Core Fund 100 7.4 4.6 Variable Fund Asset U.S. Equities 70 6.8 4.0 International Equities 30 7.6 4.8 Total Variable Fund 100 7.3 4.5 * Asset Allocations are managed within established ranges; target percentages may differ from actual monthly allocations ** New England Pension Consultants' Long-Term U.S. CPI (Inflation) Forecast: 2.7% *** The investment policy used for the Core Fund involves reducing equity exposure by leveraging lower-volatility assets, such as fixed income securities. Currently, an asset allocation target of 12% policy leverage is used subject to an allowable range of up to 20%. 46 Page 52 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Single Discount Rate A single discount rate of 6.8% was used to measure the total pension liability for the current and prior year. This discount rate is based on the expected rate of return on pension plan investments of 6.8% and a municipal bond rate of 3.77% (Source: Fixed-income municipal bonds with 20 years to maturity that include only federally tax-exempt municipal bonds as reported in Fidelity Index's "20-year Municipal GO AA Index" as of December 31, 2023. In describing this index, Fidelity notes that the Municipal Curves are constructed using option-adjusted analytics of a diverse population of over 10,000 tax-exempt securities.). Because of the unique structure of WRS, the 6.8% expected rate of return implies that a dividend of approximately 1.7% will always be paid. For purposes of the single discount rate, it was assumed that the dividend would always be paid. The projection of cash flows used to determine this single discount rate assumed that plan member contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on these assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments (including expected dividends) of current plan members. Therefore, the investment rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the City's Proportionate Share of the Net Pension Liability (Asset) to Changes in the Discount Rate The following presents the Cit y's proportionate share of the net pension liability (asset) calculated using the discount rate of 6.80%, as well as what the City's proportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is 1-percentage-point lower (5.80%) or 1-percentage-point higher (7.80%) than the current rate: 1% Decrease to Discount Rate (5.8%) Current Discount Rate (6.8%) 1% Increase to Discount Rate (7.8%) City's proportionate share of the net pension liability (asset) $ 7,439,263 $ 769,673 $ (3,897,321) Pension Plan Fiduciary Net Position Detailed information about the pension plan's fiduciary net position is available in separately issued financial statements available at https://etf.wi.gov/about-etf/reports-and-studies/financial-reports- and-statements. At December 31, 2024, the City reported a payable to the pension plan of $130,386, which represents contractually required contributions outstanding as of the end of the year. Risk Management The City is exposed to various risks of loss related to torts; theft of, damage to or destruction of assets; errors and omissions; workers compensation; and health care of its employees. All of these risks are covered through the purchase of commercial insurance, with minimal deductibles. Settled claims have not exceeded the commercial coverage in any of the past three years. There were no significant reductions in coverage compared to the prior year. 47 Page 53 of 137 City of Pewaukee Notes to Financial Statements December 31, 2024 Commitments and Contingencies Claims and judgments are recorded as liabilities if all the conditions of Governmental Accounting Standards Board pronouncements are met. The liability and expenditure for claims and judgments are only reported in governmental funds if it has matured. Claims and judgments are recorded in the government-wide statements and proprietary funds as expenses when the related liabilities are incurred. From time to time, the Cit y is party to various pending claims and legal proceedings. Although the outcome of such matters cannot be forecasted with certainty, it is the opinion of management and the Cit y attorney that the likelihood is remote that any such claims or proceedings will have a material adverse effect on the City's financial position or results of operations. The City has active construction projects as of December 31, 2024. Work that has been completed on these projects but not yet paid for (including contract retainages) is reflected as accounts payable and expenditures. The Cit y has the following encumbrances outstanding at year end expected to be honored upon performance by the vendor: Sewer $ 2,799,014 Road construction 278,237 Capital equipment 1,244,147 Joint Ventures Pewaukee Public Library The City of Pewaukee and the Village of Pewaukee jointly operate the library, which is called the Pewaukee Public Library (Library) and provides library services to both communities. The governing body is made up of citizens from each community. Local representatives are appointed by the mayor. The governing body has authority to adopt its own budget and control the financial affairs of the library. The City is obligated by the joint venture agreement to remit an amount annually to the library. The City made a payment to the library of $896,675 in 2024. Financial information of the library as of December 31, 2024 is available directly from the library's office. The equity interest (50% interest for the City) is reported in the governmental activities column o f the government-wide statement of net position. Changes in the equity interest are reported on the statement of activities. Effect of New Accounting Standards on Current-Period Financial Statements The Governmental Accounting Standards Board (GASB) has approved the following:  Statement No. 102, Certain Risk Disclosures  Statement No. 103, Financial Reporting Model Improvements  Statement No. 104, Disclosure of Certain Capital Assets When they become effective, application of these standards may restate portions of these financial statements. 48 Page 54 of 137 REQUIRED SUPPLEMENTARY INFORMATION Page 55 of 137 Original and Variance With Final Budget Actual Final Budget Revenues Taxes 10,033,147$ 9,962,640 $ (70,507) $ Intergovernmental 1,979,384 2,089,903 110,519 Licenses and permits 1,162,750 1,010,198 (152,552) Fines forfeitures and penalties 507,000 296,922 (210,078) Public charges for services 2,474,660 2,580,575 105,915 Intergovernmental charges for services 2,827,500 3,227,430 399,930 Investment income 553,250 2,052,652 1,499,402 Miscellaneous 117,200 222,578 105,378 Total revenues 19,654,891 21,442,898 1,788,007 Expenditures Current: General government 2,864,598 2,631,892 232,706 Public safety 10,699,370 11,316,557 (617,187) Public works 3,625,032 3,716,883 (91,851) Culture and recreation 2,654,760 2,553,731 101,029 Capital outlay 28,500 37,092 (8,592) Total expenditures 19,872,260 20,256,155 (383,895) Excess (deficiency) of revenues over expenditures (217,369) 1,186,743 1,404,112 Other Financing Sources (Uses) Transfers in 515,000 461,530 (53,470) Transfers out - (841,509) (841,509) Total other financing sources (uses) 515,000 (379,979) (894,979) Net change in fund balance 297,631$ 806,764 509,133 $ Fund Balance, Beginning 7,674,065 Fund Balance, Ending 8,480,829$ City of Pewaukee Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Year Ended December 31, 2024 General Fund See notes to required supplementary information 49 Page 56 of 137 Original and Variance With Final Budget Actual Final Budget Revenues Licenses and permits -$ 100 $ 100 $ Public charges for services 1,615,000 1,664,836 49,836 Intergovernmental charges for services 20,000 47,075 27,075 Investment income 500 4 (496) Miscellaneous 50,000 53,148 3,148 Total revenues 1,685,500 1,765,163 79,663 Expenditures Current: Public works 974,523 755,008 219,515 Capital outlay 3,435,500 2,624,896 810,604 Total expenditures 4,410,023 3,379,904 1,030,119 Excess (deficiency) of revenues over expenditures (2,724,523) (1,614,741) 1,109,782 Other Financing Sources (Uses) Transfers in 19,572 19,572 - Transfers out (533,077) (612,503) (79,426) Total other financing sources (uses) (513,505) (592,931) (79,426) Net change in fund balance (3,238,028)$ (2,207,672) 1,030,356 $ Fund Balance, Beginning 4,673,821 Fund Balance, Ending 2,466,149$ City of Pewaukee Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Storm Water Management Fund Year Ended December 31, 2024 See notes to required supplementary information 50 Page 57 of 137 Proportionate Share of the Net Plan Fiduciary Proportion Proportionate Pension Liability (Asset) Net Position WRS of the Net Share of the as a Percentage as a Percentage Fiscal Year Pension Net Pension Covered of Covered of the Total Ending Liability (Asset) Liability (Asset) Payroll Payroll Pension Liability 12/31/14 0.03676663% (903,089)$ 4,320,562 $ -20.90% 102.74% 12/31/15 0.03685216% 598,841 4,450,859 13.42% 98.20% 12/31/16 0.03771766% 310,884 4,631,126 6.71% 99.12% 12/31/17 0.03933083% (1,167,779) 4,938,228 -23.70% 102.93% 12/31/18 0.04138922% 1,472,498 5,206,135 28.28% 96.45% 12/31/19 0.04334531% (1,397,650) 5,544,374 -25.21% 102.96% 12/31/20 0.04516810% (2,819,907) 5,889,106 -47.88% 105.26% 12/31/21 0.04744068% (3,823,806) 6,435,329 -59.42% 106.02% 12/31/22 0.04996147% 2,646,810 6,775,317 39.07% 95.72% 12/31/23 0.05176689% 769,673 7,067,833 10.89% 98.85% Contributions in Relation to the Contributions Contractually Contractually Contribution as a Percentage City Required Required Deficiency Covered of Covered Year Ending Contributions Contributions (Excess) Payroll Payroll 12/31/15 360,217$ 360,217 $ - $ 4,460,859$ 8.08% 12/31/16 367,821 367,821 - 4,631,126 7.94% 12/31/17 424,351 424,351 - 4,938,228 8.59% 12/31/18 446,999 446,999 - 5,206,135 8.59% 12/31/19 468,041 468,041 - 5,544,374 8.44% 12/31/20 535,948 535,948 - 5,889,107 9.10% 12/31/21 586,414 586,414 - 6,435,330 9.11% 12/31/22 619,420 619,420 - 6,775,317 9.63% 12/31/23 712,841 712,841 - 7,066,793 10.09% 12/31/24 846,171 846,171 - 7,961,759 10.63% Year Ended December 31, 2024 Schedule of Employer Contributions - Wisconsin Retirement System City of Pewaukee Schedule of Proportionate Share of the Net Pension Liability/(Asset) - Wisconsin Retirement System Year Ended December 31, 2024 See notes to required supplementary information 51 Page 58 of 137 City of Pewaukee Notes to Required Supplementary Information Year Ended December 31, 2024 Budgetary Information Budgetary information is derived from the annual operating budget and is presented using the same basis of accounting for each fund as described in Note 1. The budgeted amounts presented include any amendments made. The City may authorize transfers of budgeted amounts within departments. Transfers between departments and changes to the overall budget must be approved by a two-thirds Board action. Appropriations lapse at year end unless specifically carried over. There were no carryovers to the following year. Budgets are adopted at the department level of expenditure. Wisconsin Retirement System The amounts determined for each fiscal year were determined as of the calendar year-end and occurred within the fiscal year. Changes in benefit terms. There were no changes of benefit terms for any participating employer in the Wisconsin Retirement System. Changes in assumptions. Based on a three-year experience study conducted in 2021 covering January 1, 2018 through December 31, 2020, the ETF Board adopted assumption changes that were used to measure the total pension liability beginning with the year-end December 31, 2021, including the following:  Lowering the long-term expected rate of return from 7.0% to 6.8%  Lowering the discount rate from 7.0% to 6.8%  Lowering the price inflation rate from 2.5% to 2.4%  Lowering the postretirement adjustments from 1.9% to 1.7%  Mortality assumptions were changed to reflect updated trends by transitioning from the Wisconsin 2018 Mortality Table to the 2020 WRS Experience Mortality Table Based on a three-year experience study conducted in 2018 covering January 1, 2015 through December 31, 2017, the ETF Board adopted assumption changes that were used to measure the total pension liability beginning with the year-ended December 31, 2018, including the following:  Lowering the long-term expected rate of return from 7.2% to 7.0%  Lowering the discount rate from 7.2% to 7.0%  Lowering the wage inflation rate from 3.2% to 3.0%  Lowering the price inflation rate from 2.7% to 2.5%  Lowering the postretirement adjustments from 2.1% to 1.9%  Mortality assumptions were changed to reflect updated trends by transitioning from the Wisconsin 2012 Mortality Table to the Wisconsin 2018 Mortality Table 52 Page 59 of 137 SUPPLEMENTARY INFORMATION Page 60 of 137 Permanent Fund Total Impact Tourism and Public Safety American Bike City Hall DPW Capital Cemetery Governmental Fee Convention Grants Rescue Plan Cemetery Path Remodel Building Equipment Perpetual Care Funds Assets Cash and Investments 650,031$ - $ 18,673$ 960,956 $ 312,566 $ 617,466 $ 936,044 $ - $ 6,599,197$ 104,017 $ 10,198,950$ Receivables: Taxes - - - - - - - - 450,000 - 450,000 Total assets 650,031$ - $ 18,673$ 960,956 $ 312,566 $ 617,466 $ 936,044 $ - $ 7,049,197$ 104,017 $ 10,648,950$ Liabilities, Deferred Inflows of Resources and Fund Balances (Deficit) Liabilities Accounts payable -$ 253,114$ - $ - $ 433$ 44,477$ - $ - $ 21,650$ - $ 319,674$ Due to other funds - 2,407 - - - - - - - - 2,407 Advance from other fund - - - - - - - 1,290,100 - - 1,290,100 Unearned revenues - - - 832,939 - - - - 256,300 - 1,089,239 Total liabilities - 255,521 - 832,939 433 44,477 - 1,290,100 277,950 - 2,701,420 Deferred Inflows of Resources Unearned revenues - - - - - - - - 450,000 - 450,000 Total deferred inflows of resources - - - - - - - - 450,000 - 450,000 Fund Balances (Deficit) Restricted 650,031 - 18,673 - 312,133 508,988 936,044 - - 104,017 2,529,886 Committed - - - - - 64,001 - 6,321,247 - 6,385,248 Assigned - - - 128,017 - - - - - - 128,017 Unassigned (deficit) - (255,521) - - - - - (1,290,100) - - (1,545,621) Total fund balances (deficit) 650,031 (255,521) 18,673 128,017 312,133 572,989 936,044 (1,290,100) 6,321,247 104,017 7,497,530 Total liabilities, deferred inflows of resources and fund balances (deficit) 650,031$ - $ 18,673$ 960,956 $ 312,566 $ 617,466 $ 936,044 $ - $ 7,049,197$ 104,017 $ 10,648,950$ City of Pewaukee Combining Balance Sheet - December 31, 2024 Special Revenue Funds Capital Project Funds Nonmajor Governmental Funds 53 Page 61 of 137 Permanent Fund Total Impact Tourism and Public Safety American Bike City Hall DPW Capital Cemetery Governmental Fees Convention Grants Rescue Plan Cemetery Path Remodel Building Equipment Perpetual Care Funds Revenues Taxes -$ 724,726$ -$ -$ 35,000$ -$ -$ -$ 450,000$ -$ 1,209,726$ Intergovernmental - - 8,003 698,396 - - - - - - 706,399 Public charges for services 164,532 - - - 9,730 - - - - 3,430 177,692 Investment income 30,717 - - 62,660 - - - - - 3,678 97,055 Miscellaneous - - - - - - - - 14,823 - 14,823 Total revenues 195,249 724,726 8,003 761,056 44,730 - - - 464,823 7,108 2,205,695 Expenditures Current: Public safety - - 2,603 - - - - - - - 2,603 Health and human services - - - - 16,084 - - - - - 16,084 Conservation and development - 310,691 - - - - - - - - 310,691 Capital outlay - 1,594,642 - 698,396 4,583 78,109 47,848 75,627 1,112,041 - 3,611,246 Total expenditures - 1,905,333 2,603 698,396 20,667 78,109 47,848 75,627 1,112,041 - 3,940,624 Excess (deficiency) of revenues over expenditures 195,249 (1,180,607) 5,400 62,660 24,063 (78,109) (47,848) (75,627) (647,218) 7,108 (1,734,929) Other Financing Sources (Uses) Property sales - - - - - - - - 69,825 - 69,825 Transfers in - - - 65,357 - - - - 700,000 - 765,357 Transfers out - (30,000) - - (420) - - - - - (30,420) Total other financing sources (uses) - (30,000) - 65,357 (420) - - - 769,825 - 804,762 Net change in fund balances (deficit) 195,249 (1,210,607) 5,400 128,017 23,643 (78,109) (47,848) (75,627) 122,607 7,108 (930,167) Fund Balances (Deficit), Beginning 454,782 955,086 13,273 - 288,490 651,098 983,892 (1,214,473) 6,198,640 96,909 8,427,697 Fund Balances (Deficit), Ending 650,031$ (255,521) $ 18,673 $ 128,017 $ 312,133 $ 572,989 $ 936,044 $ (1,290,100) $ 6,321,247 $ 104,017 $ 7,497,530 $ City of Pewaukee Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Year Ended December 31, 2024 Special Revenue Funds Capital Project Funds Nonmajor Governmental Funds 54 Page 62 of 137 Office of the Planner & Community Development Director W240 N3065 Pewaukee Road Pewaukee, Wisconsin 53072 Phone (262) 691-0770 Fax (262) 691-1798 fuchs@pewaukee.wi.us REPORT TO THE PLAN COMMISSION Meeting of January 15, 2025 Date: January 7, 2026 Project Name: Bautz Boathouse Conditional Use Project Address/Tax Key No.: N27W27074 Woodland Drive / PWC 0933119 Applicant: Brian and Beth Bautz Property Owner: Brian and Beth Bautz Current Zoning: Rs-7-Single Family Residential District, F-1 Floodplain District, and SO Shoreland Overlay District 2050 Land Use Map Designation: Medium Density Residential (6,500 Sq. Ft. - 1/2 Ac. / D.U.) and Floodplains, Lowland, & Upland Conservancy and Other Natural Areas Use of Surrounding Properties: Pewaukee Lake to the north and single-family residential to the south, east and west Project Description/Analysis The applicant has filed a Conditional Use application and submitted plans for Plan Commission and Common Council review for the construction of a new boathouse upon property located at N27W27074 Woodland Drive. The boathouse is located at the northeast corner of the property, has an area of approximately 294 square feet, and a height of fifteen feet. The boathouse consists of an overhead door on the front or north elevation, double service doors on the rear or south elevation and windows on the east side elevation. The exterior consists of fiber cement siding. The plans provided show the boathouse ten feet from the east side property line and over five feet from the ordinary high-water mark. These setbacks are in conformance with the minimum required setbacks of the Zoning Ordinance. The property is also in conformance with lot coverage requirements of the Shoreland Overlay District and the mitigation plan previously approved by the Plan Commission. The boathouse is partially located within the floodplain and construction of the boathouse shall comply with the requirements of Section 207-13B. of the Floodplain Zoning Ordinance. In consideration of this review, it should be noted that the City defines a boathouse as “[a] structure designed to protect or store boats, which may be built no closer than five (5) feet from the ordinary high-water mark of a lake or stream.” Boat is defined as “[a] vessel that is designed to carry at least one individual on the surface of a body of water, and is propelled by oars, paddles, wind or motor power. Motor power includes, but is not limited to, power generated by steam engine, electric motor or combustion engine of any kind.” Page 63 of 137 Planner & Community Development Director Nick Fuchs Furthermore, the State of Wisconsin defines a boathouse as “a permanent structure used for the storage of watercraft and associated materials and includes all structures which are totally enclosed, have roofs or walls or any combination of these structural parts.” Recommendation Staff recommends a motion to approve the Conditional Use application and plans for the construction of a new boathouse located at N27W27074 Woodland Drive. Page 64 of 137 Page 65 of 137 PROPOSEDBOAT HOUSE294 SQ.FT. 858859 857 PROPOSEDCOLORED ANDSTAMPED PATIO843 SQ.FT.858 PROPOSED DRIVEWAY982 SQ.FT.(TO LOT LINE) PROPOSED ELEVATIONTOP OF WALLPROPOSED CONTOURGRADING KEY100+100TOW + 860 857856 856 855854.4 100 YEAR FLOOD EL.854 DECK EXISTINGDWELLING DECK 35' 100 YEARSETBACK EL 852.70OHWM PEWAUKEE LAKE WOODLAND DRIVE PROPOSED DWELLINGEXISTINGDWELLING EXISTINGGARAGE AVERAGE REARSETBACK LINE(ADJ. DECKS) 856 856857858859 858EDGE OF ASPHALT DECKABOVE 859 859+857.34BOTTOM OFRAIN GARDEN *NOTE GRADING PLAN TO BE FINALIZEDUPON COMPLETION OF HOME DRAWINGS DECK STEPS 858+ TOW 860 LB(12)LBS(6)BF(6)BV(18)LB(12) SB(7)DC(6)SH(6) PROPOSEDCOLOREDANDSTAMPEDWALK 152SQ.FT.LAWN LAWN MODULAR BLOCK WALL 24'10'0"SETBACK FORBOATHOUSEPER CITY ACSUMP LOCATION OVERHEAD DOOR AC MINIMUM BOATHOUSESETBACK 5'0" LOCATION PERMELLISA 8.26.25HVAC DRAWING WELL PROPOSED GENERATORTYPICALLY 18" FROM HOUSE3' CLEARANCE AROUND*** 2'X4'***1'-6"3'3'3' GAS LOCATIONELECTRIC 35' 100 YEARSETBACK REMOVEEXISTING PATIOPROPOSED BOAT HOUSEFLOOR ELEVATION+ 855 MEANDER LINE35'MAXIMUM DISTANCEFROM THE SHORE LOTTO REAR OF BOAT HOUSEDOUBLE DOOR DOWN SPOUTS & DRAINTILE RUNS + TOW 860 EXISTINGRIP-RAP±2'5" LAWN 14' N (4) DWARF REDTWIG DOGWOOD(7) BLUE FLAG IRIS(14) LITTLE BLUESTEM(15) BLACKEYED SUSAN (14) LITTLE BLUESTEM(7) BLAZING STAR LIATRIS CAPTURING AND TREATINGSTORMWATER THAT FALLSON ROOF ~ 1,213 SQ.FT. RAIN GARDENPLANTS 8"8" MINIMUM DEPTHOF RAIN GARDEN+857.34TURF SITE SOIL COMPOSITIONBsA Brookston silt loam,0-2% Slopes, parent material loamy glacial till,with excessively high infiltration potential(source: Waukesha county GIS) LOT = 16,178 SQUARE FEET5,662 S.F. = 35% COVERAGE OF LOT PROPOSED WITH MITIGATION4,853 S.F. = 27.5 % COVERAGE OF LOT ALLOWED STANDARD1,213.3 S.F. = DIFFERENCE TO MITIGATE1,213.3 S.F. X 2.7" (WATER VOLUME FOR 2 YEAR, 24 HOUR STORM EVENT) =272.99 CUBIC FEET OF STORAGE NEEDED FOR MITIGATIONOR10.11 CUBIC YARDS OF STORAGE NEEDED FOR MITIGATIONOR2042.1 GALLONS OF STORAGE NEEDED FOR MITIGATIONRAIN GARDEN CALCULATIONS415 SQ.FT. @ AVERAGE DEPTH OF 8"= 273.9 CU.FT. (2048.9 GALLONS) STORMWATER STORAGE PROVIDED www.landworkswisconsin.comN69W25195 Indiangrass LnSussex, WI 53089p.262.820.2501 This drawing is made solely for the individualnamed herein and is the property of LandWorks, Inc. Any unauthorized use or duplication is in violation of the copyrightlaws & subject to prosecution.BAUTZ RESIDENCEN27W27074 WOODLAND DR.PEWAUKEE, WI 53072 Scale: 1" = 10'-0" ( NOTE: BASE PLAN DEVELOPED FROM SURVEY BY METROPOLITAN DATED OCTOBER 31, 2024. HOUSE & ROOF PLANS BY AHMANN HOME PLANS INC. Scale: As Noted 0'10'20'landscapeservices andrew t. herndon was here. Preliminary Grading& Mitigation PlAN9.10.24SAM CARLSONRevisions:L-100 9.10.24 - PRELIM GRADING AND MITIGATIONLOCATION FOR CLIENT AND BUILDER REVIEW9.24.24 - ALTERNATE MITIGATION OPTION CHAMBERS10.5.24 - MITIGATION PLANS FOR REVIEW10.16.24- FINAL MITIGATION PLANS FOR SUBMITTAL10.24.24 - REVISED MITIGATION PLANS ADJUSTEDAVERAGE DECK STEP SETBACK10.31.24 - REVISED GRADING & MITIGATION PLAN8.26.25 - UPDATED IMPERVIOUS TO INCLUDE BOATHOUSE10.15.25 - UPDATED BOAT HOUSE LOCATION10.21.25 - UPDATED BOAT HOUSE SIZE1.5.26 - UPDATED BOAT HOUSE SIDEYARD SETBACK/ NO GRAVEL MAINTENANCE STRIP LA Name:Drafted By:Date: Sheet Number: PLA, ASLA PRELIMINARY GRADING PLAN & PROPOSED MITIGATION LOCATION IMPERVIOUS SURFACE CALCULATIONS RAIN GARDEN PLANTING DETAILScale: 1/8" = 1'-0"RAIN GARDEN CROSS SECTIONScale: 1/4" = 1'0" ROOF PLANScale: 1" = 20' PLANT SCHEDULE MITIGATION CALCULATIONS NOTE: RAIN GARDEN DESIGN PER WIDNR TECHNICAL STANDARD 1009 UPDATED 11.17.25 (REMOVE EX. BLUESTONE PATIO) DRAWINGS FOR PLANNING AND PERMITTING,NOT FOR CONSTRUCTION Page 66 of 137 Conditional Use Permit – Brian & Beth Bautz Page 1 A COVENANT REGARDING THE ISSUANCE OF A CONDITIONAL USE PERMIT BY THE CITY OF PEWAUKEE TAX KEY NUMBER(S) CONDITIONAL USE OR PARCEL(S) INVOLVED: PERMIT: NO. CUP-26-1-1 __PWC 0933119__ LEGAL DESCRIPTION: LOT 13 & 14 EDGEWOOD NO 2 PT NE1/4 SEC 18 T7N R19E PERSON(S), AGENT(S) OR CORPORATION(S) PETITIONING FOR PERMIT: Brian & Beth Bautz Recording area ________________________ Name & Return Address City of Pewaukee W240N3065 Pewaukee Rd Pewaukee, WI 53072 WHEREAS, It is understood by all parties to this covenant that Section 62.23 of WIS. Statutes prescribes the legal basis for the granting of a conditional use permit by a City and Chapter 17 of the City Codes and Ordinances provides for the issuance of such permits as well as the standards by which all such uses will be measured; and, WHEREAS, The City Plan Commission has held a meeting on January 15, 2026; has reviewed the various elements of the petitioner’s proposal; and has recommended that a Conditional Use Permit be granted to the above-named petitioner for the property/parcel identified above; and, WHEREAS, The City Common Council held a public hearing meeting on February 2, 2026. NOW, THEREFORE, let it be known that the City Common Council by its action on February 2, 2026 has, hereby, granted a Conditional Use Permit for the following use(s): FURTHER, such approved use of the above designated parcel(s) are hereby allowed based on the following conditions being continually met: Page 67 of 137 Conditional Use Permit – Brian & Beth Bautz Page 2 1. Construction of the boathouse shall comply with the requirements of section 207-13B. of the Floodplain Zoning Ordinance. The parties hereto, namely the City of Pewaukee and the Equitable Owner of the property for which this conditional use has been sought, set their signatures or the signatures of their representatives below, thereby agreeing to the provisions and conditions set forth in this covenant. Attest: Signature of equitable owner Date Kelly Tarczewski Steve Bierce City Clerk Mayor, City of Pewaukee Date State of Wisconsin County of Waukesha Signed or attested before me on ______________________, 2026 by Steve Bierce, Mayor and Kelly Tarczewski, Clerk. (Seal) Ami Hurd My Commission expires __________ This instrument was drafted by Ami Hurd, Deputy Clerk Page 68 of 137 Common Council Members- We are proposing a new boathouse that aligns with the code intent and required parameters on a conforming 90’ lot. We are NOT building a boathouse to be used as an entertainment area. Rather, we intend to store boating accessories, jet ski accessories, kayaks, paddle boards, lake improvement tools/equipment, etc. We would like them in an enclosed area to declutter the yard. Additionally, we would like to prevent quicker deterioration from the elements. Construction on our new home is nearly complete, and we plan on using the same building finishes (siding/roof/etc.) for the boathouse. It was designed by the same architect with guidance provided by the city. While we have a conforming lot for our new home, it presented many challenges. We have worked closely with the city throughout the past several years to meet our objectives. To that end, we addressed the following:  Created a city-approved rainwater mitigation plan that allows for additional square feet of impervious space to accommodate the boat house.  Provided plans that meet all following requirements including: o Distance to high water mark o Distance to neighbor’s lot lines o Maximum furthest distance from the lake o Maximum boat house height o Flood plain requirements o Maximum square footage (max boathouse square footage is 450 sq feet, our boat house is 294 square feet) o Aesthetics to blend with house - design and construction materials o Use as code has intended -- not a bar and/or entertainment area o Upon approval of a boathouse, we will remove an existing 172 sq feet round patio area by the lake As stated, we worked extensively with the City of Pewaukee to meet all requirements. The Planning Commission approved the plan. Additionally, we reached out to our immediate neighbors on both sides while we worked with the landscape architect to ascertain their preferences for plantings near their decks. We again reached out to our neighbors following the meeting of the planning commission to address concerns. We intentionally and thoughtfully designed a boathouse that would meet our needs at the minimum size necessary. Currently, approximately 10 of 28 homes on our street have new or existing boathouses. This is nothing different for the area. We have lived at this property for 11 years and greatly appreciate the area. We intend this to be our final home and have truly worked hard to create a residence that we love and that adds value to our neighborhood. Brian and Beth Bautz N27 W27074 Woodland Drive Pewaukee, WI 53072 Page 69 of 137 Office of the Planner & Community Development Director W240 N3065 Pewaukee Road Pewaukee, Wisconsin 53072 Phone (262) 691-0770 Fax (262) 691-1798 fuchs@pewaukee.wi.us REPORT TO THE PLAN COMMISSION Meeting of January 15, 2026 Date: January 7, 2026 Project Name: Cold Noses Sanctuary Conditional Use Project Address/Tax Key No.: N47W26699 LYNNDALE ROAD / PWC 0882999001 Applicant: Thalia Haseotes, Cold Noses Sanctuary Property LLC Property Owner: Cold Noses Sanctuary Property LLC Current Zoning: A-1 Agricultural District, UC Upland Conservancy District, and F-1 Floodplain District 2050 Land Use Map Designation: Low Density Residential ( > 2 Ac. / D.U.) and Floodplains, Lowland, & Upland Conservancy and Other Natural Areas Use of Surrounding Properties: Village of Lisbon to the north, agricultural land to the south and east (planned for future industrial development), and single-family residential to the west Project Description/Analysis The applicant filed a Conditional Use Application requesting to utilize the property located at N47W26699 Lynndale Road for an animal sanctuary and hobby farm use. The use will consist of housing animals including, but not limited to dogs, cats, horses, goats, and donkeys. Animals may be kept on a short-term or long-term basis. Animals will be up for adoption; however, those not adopted will live out their lives on the farm. The use will be operated by the owner and will include an onsite caretaker and volunteers. The applicant also noted that they will work with veterinarians on a regular basis. The A-1 District permits several of the proposed uses including grazing or pasturing, vegetable or fruit raising, paddocks, barns and other non-residential buildings necessary for farm operations, and commercial and hobby kennels. The A-1 District also allows, as a Conditional Use, animal hospitals and shelters. The applicant describes the use as agritourism, where the public will be invited to the site to experience the daily operations of the farm and visit or view the animals. Educational programs and activities are planned as well as other types of events. Educational programs, classes, field trips, fundraisers, holiday events and other similar events and uses shall be limited to one hundred and fifty (150) people or less, unless otherwise approved by Special Event Permit. Furthermore, the property owner shall notify Police Services and the Fire Department of events of 50 to 150 people. Note the applicant may, in the future, request that this Conditional Use Permit be amended to allow a larger capacity for events. Staff notes that parking, restroom facilities, and other improvements may be needed at that time. Also, depending on the proposed size of events, traffic and access studies may be needed. Page 70 of 137 Planner & Community Development Director Nick Fuchs Staff also recommends that hours of operations for event type uses be limited to 8:00 a.m. to 9:00 p.m. Sunday through Thursday and 8:00 a.m. to 10:00 p.m. on Fridays and Saturdays. The applicant states that the existing barn structure may incorporate other uses such as an area for events, fundraisers, picnic lunches, craft space, yoga, and retail space. Staff recommends that the existing 1910 barn may be used for agricultural purposes, consisting of permitted principal and accessory uses within the A-1 District. Any other use of this building shall be subject to approval of a Conditional Use Amendment. Furthermore, the 1910 barn shall comply will all applicable commercial building and occupancy codes, prior to the commencement of any commercial use of the structure. Moreover, staff recommends that a parking lot, approved by staff via Minor Site & Building Plan Review Application, shall be constructed prior to events being held within this facility. The applicant has indicated plans in 2026 and 2027 to renovate existing buildings and construct new buildings. All applicable building permits and approvals for the renovations of existing buildings must be obtained prior to the commencement of any work on the existing buildings. New buildings and additions are subject to Plan Commission review of Site & Building Plan Review Applications in accordance with Section 340-2.9B(4) of the Zoning Code. Again, staff recommends that the parking lot and drive expansion shown on the attached site plan be subject to staff review and approval of a Minor Building & Site Plan Review Application. Lighting, landscaping, storm water management facilities, and other future building and site modifications will require staff or Plan Commission review as determined by the City Planner. There is 100-year floodplain and an unnamed intermittent stream on the property. The A-1 District requires a minimum building setback of 75-feet from the 100-year floodplain boundary. As such, no building, as defined in Section 340-16.2, shall be allowed within 75-feet of the 100-year floodplain. Fencing and non-walled structures shall be allowed up to the floodplain boundary unless more restrictive setbacks apply. No building or structure shall be located within 75-feet of the ordinary high water mark of the intermittent stream on the property unless permitted under the Shoreland Overlay District. The applicant has indicated that event parking will be located in front of the barn and within the fields on the south end of the property, but outside of the floodplain boundary. Staff recommends that event parking shall be allowed within unimproved areas of the site, but shall be setback a minimum of 75- feet from the ordinary high water mark of the intermittent stream onsite. The applicant has noted that animals will be kept to the space requirements of the Association of Shelter Veterinarians. According to the applicant, these standards require one acre per horse, one acre per one to three goats, and 0.5 acres per donkey. The applicant has indicated that they intend to keep up to five horses, twelve dogs, twelve cats, ten goats, and two donkeys onsite. Page 71 of 137 Planner & Community Development Director Nick Fuchs Below are recommended conditions of approval regarding the keeping of animals onsite. Several reference “net” acreage. This acreage is exclusive of the UC Upland Conservancy District and 100- year floodplain portion of the site. The remaining A-1 District portion of the site is roughly 14.5-acres. • The property shall consist of no more than one horse per net acre. Stables and stalls for horses shall be a minimum of 300-feet from any single-family residential use. • A maximum of twelve dogs shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use Permit. The dog facility building shall be constructed, prior to keeping or boarding more than four dogs onsite. • Dogs shall be kept indoors after 9:00 p.m., except for needed bathroom and exercise breaks and shall not be outdoors onsite without the property owner or staff present. • The applicant shall apply for a Kennel License as may be required by the Municipal Ordinance. • A maximum of twelve cats shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use Permit. • A maximum of ten goats shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use Permit. • A maximum of two donkeys shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use. • Animal waste shall be collected daily and stored within the manure pit as shown on the site plan. This area shall be maintained in a clean and sanitary condition and shall be designed to prevent runoff, odor, and attraction of pests. Animal waste shall be removed from the property by a licensed waste hauler or transported to an approved disposal or composting facility at intervals not to exceed 15 days, or more frequently as needed to prevent accumulation. The property owner shall comply with all applicable federal, state, and local regulations regarding waste management, and the City reserves the right to require additional mitigation measures if complaints or nuisance conditions arise. • All areas of the site utilized for housing, sheltering, walking or exercising, and generally caring for animals shall be a minimum of 100-feet from any single-family residential use, unless otherwise specifically restricted by this Conditional Use Permit. Note this is consistent with the A-1 District provision below. Intensive farm operations involving animals permitted as a conditional use shall have a minimum setback of 100 feet from any abutting property, including street and highway right-of-way. • All uses listed as permitted principal and accessory uses of the A-1 District shall be allowed under this Conditional Use Permit. • This Conditional Use approval is subject to being in compliance with all applicable governmental laws, statutes, rules, codes, orders and ordinances and obtaining all other governmental approvals, permits, licenses and the like, required for and applicable to the project and animal sanctuary use. Recommendation Staff recommends approval of the Conditional Use Permit for Cold Noses Sanctuary, subject to the conditions within this staff report. Page 72 of 137 Cold Noses Sanctuary Narrative Overview Cold Noses Sanctuary is a non-profit organization that will help rescue special needs animals (mainly dogs, cats, horses, goats and donkeys) from high-kill shelters and other emergency situations. Often, these animals need time, tenderness, and someone to make them feel safe in order for them to live out their lives in peace. As is often the case with all animals, special needs animals bring out the best in people and demonstrate resilience and perseverance to others facing their own challenges. Cold Noses Sanctuary will be a place where animals are healing, and many will live out their lives here. Our hope is that we will be find forever homes for some of these animals through interactions with the public. Adoptions and fostering are not a regularly occurring part of our program, but we would expect them to happen occasionally. This is an opportunity for an animal to find their own forever family and thus open more space for us to help another. We will have adoption and foster applications, check Veterinary references and keep in close contact with our fosters and adopters with a “take back” policy if they cannot keep the animal for any reason. On a daily basis this will appear as a small scale farm with onsite care taker, volunteers ,and the animals The activities set forth will fall well within the scope of agritourism, as defined by Wisconsin Department of Agriculture. 1We will be a working farm, and the education and agritourism will be a source of revenue generation for our sanctuary. At all times- even at our busiest, tranquility and calmness will be sought to be maintained for the well-being of our resident animals. We are not a zoo, and therefore we will neither force nor guarantee animal encounters with the public. Part of our educational program is to show that these animals are living their lives and deserve to have a say in their daily interactions. This is ultimately the safest way to interact. The animals will be housed in secure buildings and have access to fenced yards (dogs), pastures (farm animals), and an enclosed “catio” for the cats. We adhere to the standards provided by the Association of Shelter Veterinariansi for minimum space requirements. Additionally, we follow protocol for standards for 1 acre per horse and 1 acre per 1-3 goats and .5 acre per donkey. 2 The sanctuary will be run daily by the live-in resident. (Lead Sanctuary Manager) There will be a core group of volunteers as the animal population grows, to help with the care and public outreach. We will work with several Veterinarians who will come to the farm on a regular schedule to oversee care processes and diagnose any conditions. Farriers will work with our livestock to ensure hoof health. 1 https://www.sheltervet.org/assets/docs/4__Facilities_Final_06AUG2024.pdf 2 https://www.umass.edu/agriculture-food-environment/crops-dairy-livestock-equine/fact-sheets/basics-of- pasture-management Page 73 of 137 Site Development We will seek zoning approval for the site to include an additional building, parking for drives and parking, lighting, landscaping and any necessary storm water management that may be required. The buildings will require sanitary service and thus a new septic system will be developed to meet the demands. Bowser’s Bungalow: (New Build) We will have a building for the dogs with a room for the dogs to each have their own sleeping space. There will be no more than 12 dogs living in the sanctuary at its largest. Each dog will have a “bungalow” or room to sleep at night and to separately feed. Their rooms each open up to a larger living room with couches, fireplace, dog beds, classical music and toys. For most of these dogs, this is their forever home, and as such, we intend to make this feel like home in every way possible. These are not kennels. We are not a kennel. In fact, we are often rescuing these animals from kennels where their survival is not guaranteed and often at extreme risk of euthanasia due to factors such as their age or a disability. A loud facility would not help these animals in anyway, and therefore we intend to have a very tranquil environment. The dogs may stay inside or choose to go outside during the day into the fenced in yard. Any excessive barking is a sign of a need not being met- so any barking dog will be promptly addressed and tended to. They will have constant opportunity for enrichment which will also reduce barking levels. Dogs will have no access to outdoors after bedtime. Essentially, this will be run exactly the same as a home is with a pet-other than potty breaks, the dogs are in at night. The dogs will not be loose outdoors if there is no one on the grounds. Cat Barn: (Existing Structure) free space for up to 12 cats to live comfortably. Reading nooks and couches for volunteers to interact, along with a prep sink and storage space. Catio outdoor screened porch for enrichment. 1910 Barn: (Existing Structure) The current use would be to leave it as is. However, the barn is currently under structural evaluation with the intent restoring it subject to costs and availability of funds. The intent is to bring it up to commercial code purposes. The intended use will be to use the lower level (milking stalls) as a three season play space for the dogs that is covered from the elements. We will level the floor and clean the area to make it a bright, airy space for the dogs to run. The upper level of the barn will be used as 3-season event space subject to to modification and approval of the CUP. Picnic lunches, craft space, yoga etc. could held here. Eventually a space to host a fundraiser and a small area for retail. Farm Animal Barn: (Existing Structure) Renovate this barn to include 5 horse stalls, a wash stall, feed/tack room, and two large, herd stalls (goats and donkeys). Windows and Dutch doors and run out pasture. This is to be underway, by Morton Buildings, in the January of 2026. A manure holding area will be built by Morton as well and hold manure before it is hauled offsite. Page 74 of 137 Pastures Several pastures will be placed throughout the fields both on the South and North fields for rotating the animals on pasture. We will expect to max at approximately 5 horses, 10 goats and 2 donkeys. Growing Pastures We expect to have several fields where vegetables will be planted. And many areas of wildflowers and fruit trees. Community Outreach We hope to provide people with all abilities the opportunity to meet and interact with these animals- many who may have the same “disabilities” as they do. In doing so, they see the strength and resilience of these animals and find it in themselves. We hope this special place will create an emotional bond between animals and humans for those suffering from physical illness or disabilities or non-physical ailments or disabilities such as: PTSD, anxiety, depression, & terminal diseases in an attempt to provide comfort, reduce stress, and support their emotional and physical well-being. Educational programs could include class trips to visit the farm or come read to the animals (proven to help nervous readers and calming for the animals). Class visit sizes would be limited to under 30 and would be split into groups of 10 or less to visit the individual buildings. Groups will provide chaperones, and we will have at least one staff member with each group. We expect most classes to be under 25. Depending on the ages and maturity level of the groups, we will allow them to interact with certain animals in a controlled, calm manner with a staff member present. Craft and activities held on a weekly basis for regular fundraising will be limited to 15 people per class. Interactions with the animals are never forced. Animals will have free ability to retreat if they so choose. One of the important lessons we hope to instill in our visitors, is that this is the animal’s home, and as such, we must always respect their agency. The site will be developed to include additional drives and parking along the east side of the 1910 barn on what we anticipate for daily usage and small groups. We would be using the fields outside the flood zone for parking for the larger events. Large Fundraisers and educational days would remain small-scale so as not to stress the animals. We expect the first few years to remain this way with under 50 people at our largest gatherings at one time. As we grow and have renovated the 1910 barn we hope to grow these events to no more than 100 people. These would still be on occasion. If a once-per-year fundraiser were to be bigger, we would approach the town with such an event plan. The majority of these fundraisers will be small in nature, craft classes, meet and greets with the Page 75 of 137 animals, tours, Halloween and/or Christmas days at the farm, movies under the stars, pumpkin picking etc. Some of these activities (pumpkin picking for example) will be ongoing so there will be people coming and going throughout the day. Ultimately though, we are a sanctuary for these animals and need to maintain a healthy balance of fundraising, raising awareness and tranquility on the farm so as to allow these animals to live out their lives comfortably and with minimal stress. All of our animals would be rescued, and people could adopt them, or they would live their lives out on a serene and beautiful farm. My son and I love to grow pumpkins and vegetables and just enjoy the farm life. Nothing about the farm would be for our financial benefit. Anything sold on the farm would benefit the non-profit. We want to be part of the community and a safe, calming space in an otherwise hectic and chaotic world. Background I am no stranger to the animal world or the business world. At age 25, I opened and operated a successful, upscale, doggie daycare and spa for over 60 dogs for 10 years before I had my son. This building was in VERY close proximity to several homes and businesses in Massachusetts and I was always able to retain a healthy relationship with our neighbors even with 60 excited dogs playing outdoors at one time! As an owner of many special needs animals, I know the time and dedication and funding necessary to help these animals live to their full potential. I have founded and been acting President of Cold Noses Foundation since 2010- a global non- profit that funds animal rescues and shelters all over the world. Cold Noses Sanctuary is its own 501c 3 public charity. We carry non-profit insurance as well as liability for all of the proposed activities. Our hope is to pay homage to the farmers that were working this land before us. We intend to create a general sense of responsibility to the environment and our land and nature with whom we share this property. Pollinator gardens and fruit trees will line the buildings and surrounding grounds. Walking trails for volunteers or visitors to enjoy will be marked with conservation- theme markers and plant and nature identifying signs. Licensing and Requirements Once we house 4 or more dogs we will apply for the hobby kennel license as is required by city ordinance. We will require all animals we intake from out of state to be quarantined as per state law. We will not be required by Wisconsin State law to have any rescue or animal shelter license as we will not house more than 25 dogs a year. We train our staff and volunteers through emergency protocols, animal handling techniques, and require various courses to be passed in order for volunteers to work with the animals as mandated by our insurance policy. Waste Storage and Disposal Dog and cat waste is collected daily of via pooper scoopers and litter scoops and disposed of into trash bags which is collected weekly. Page 76 of 137 Farm animal waste is shoveled daily and stored in the manure pit (to be built by Morton buildings). This pile will be collected on a monthly or bimonthly schedule by farmer and hauled off site. Pastures will be dragged and maintained for healthy growth and grazing following best practices such as those recommended by University of Massachusetts. ii and as required by the Wisconsin DNR SOIL AND WATER RESOURCE MANAGEMENT PROGRAM3 3 https://docs.legis.wisconsin.gov/code/admin_code/atcp/020/50 Page 77 of 137 Introduction Overview Cold Noses Sanctuary is a non-profit organization that will help rescue special needs animals (mainly dogs, cats, horses, goats and donkeys) from high-kill shelters and other emergency situations. Often, these animals need time, tenderness, and someone to make them feel safe in order for them to live out their lives in peace. As is often the case with all animals, special needs animals bring out the best in people and demonstrate resilience and perseverance to others facing their own challenges. Leadership Name Role Description Thalia Haseotes President/Founder Oversees daily operations, leads the Board of Directors Andrea Baker Secretary/Board Member Records all neccessary minutes and protocols for the board meetings and helps organize “behind the scenes”. Karyn Soergyl Treasurer/Board Member Serves on the Board of Directors and oversight of spending. Nina Race Board Member Serves on Board of Directors and helps implement volunteer programs. Page 78 of 137 Why a Sanctuary for Special Needs? It is estimated that nearly 400,000 animals were euthanized in shelters across the USA last year alone. Many of these animals are healthy individuals and are killed for space alone. Usually, rural shelters and high kill city shelters will opt to kill the animals that require “special” needs. These could be things as simple as dental work to being adult rather than a puppy or kitten, or serious medical or behavioral issues. We believe these animals all deserve a chance to live out their lives in peace and comfort. Humans have put these animals in this situation, and we should not and cannot “kill” our way out of it. Cold Noses Sanctuary aims to help by taking animals at high risk of euthanasia (special needs and geriatric animals) to live out their days in safety and comfort on our farm. Being a small farm, we realize we will not have a large impact on the actual numbers of animals saved every year...but by engaging the community we hope that we will teach the next generation that every life matters and it is our responsibility to protect these animals. We will make a small dent in the euthanasia rates, but a huge impact on the lives we save and the human lives that interact with them. Page 79 of 137 Projected Time Line All projects would be subject to city approval process. Dates are approximations. Item Project start Project completion Farm Animal Barn Renovation Jan 1, 2026 Mar 1, 2030 Estébans Enclave (Cat barn) Renovations Jan 1, 2026 Feb 28, 2026 Bowser’s Bungalows Sep 1, 2026 Mar 1, 2027 Machine Shed Renovations Apr 1, 2026 Apr 30, 2027 Contact Information For Further Inquiries Thalia@coldnosessanctuary.org/508-648-9115 Page 80 of 137 Page 81 of 137 Page 82 of 137 Cold Noses Sanctuary Narrative Overview Cold Noses Sanctuary is a non-profit organization that will help rescue special needs animals (mainly dogs, cats, horses, goats and donkeys) from high-kill shelters and other emergency situations. Often, these animals need time, tenderness, and someone to make them feel safe in order for them to live out their lives in peace. As is often the case with all animals, special needs animals bring out the best in people and demonstrate resilience and perseverance to others facing their own challenges. Cold Noses Sanctuary will be a place where animals are healing, and many will live out their lives here. Our hope is that we will be find forever homes for some of these animals through interactions with the public. Adoptions and fostering are not a regularly occurring part of our program, but we would expect them to happen occasionally. This is an opportunity for an animal to find their own forever family and thus open more space for us to help another. We will have adoption and foster applications, check Veterinary references and keep in close contact with our fosters and adopters with a “take back” policy if they cannot keep the animal for any reason. Daily Activities On a daily basis this will run as a small-scale hobby farms with an onsite care taker, volunteers, and animals. The activities set forth fall well within the scope of agritourism, as defined by Wisconsin Department of Agriculture. [1]We will be a working farm, and the education and agritourism will be a source of revenue generation for our sanctuary. At all times- even at our busiest, tranquility and calmness will be sought to be maintained for the well-being of our resident animals. We are not a zoo, and therefore we will neither force nor guarantee animal encounters with the public. Part of our educational program is to show that these animals are living their lives and deserve to have a say in their daily interactions. This is ultimately the safest way to interact. The animals will be housed in secure buildings and have access to fenced yards (dogs), pastures (farm animals), and an enclosed “catio” for the cats. We adhere to the standards provided by the Association of Shelter Veterinarians for minimum space requirements.[2] Additionally, we follow protocol for standards for 1 acre per horse and 1 acre per 1-3 goats and .5 acre per donkey. [3] The sanctuary will be run daily by the live-in resident. (Lead Sanctuary Manager) There will be a core group of volunteers as the animal population grows, to help with the care and public outreach. We Page 83 of 137 will work with several Veterinarians who will come to the farm on a regular schedule to oversee care processes and diagnose any conditions. Farriers will work with our livestock to ensure hoof health. Site Development We will seek zoning approval for the site to include an additional building, parking for drives and parking, lighting, landscaping and any necessary storm water management that may be required. The buildings will require sanitary service and thus a new septic system will be developed to meet the demands. Bowser’s Bungalow: (New Build) We will have a building for the dogs with a room for the dogs to each have their own sleeping space. There will be no more than 12 dogs living in the sanctuary at its largest. Each dog will have a “bungalow” or room to sleep at night and to separately feed. Their rooms each open up to a larger living room with couches, fireplace, dog beds, classical music and toys. For most of these dogs, this is their forever home, and as such, we intend to make this feel like home in every way possible. These are not kennels. We are not a kennel. In fact, we are often rescuing these animals from kennels where their survival is not guaranteed and often at extreme risk of euthanasia due to factors such as their age or a disability. A loud facility would not help these animals in anyway, and therefore we intend to have a very tranquil environment. The dogs may stay inside or choose to go outside during the day into the fenced in yard. Any excessive barking is a sign of a need not being met- so any barking dog will be promptly addressed and tended to. They will have constant opportunity for enrichment which will also reduce barking levels. Dogs will have no access to outdoors after bedtime. Essentially, this will be run exactly the same as a home is with a pet-other than potty breaks, the dogs are in at night. The dogs will not be loose outdoors if there is no one on the grounds. Cat Barn: (Existing Structure) free space for up to 12 cats to live comfortably. Reading nooks and couches for volunteers to interact, along with a prep sink and storage space. Catio outdoor screened porch for enrichment. 1910 Barn: (Existing Structure) The current use would be to leave it as is. However, the barn is currently under structural evaluation with the intent restoring it subject to costs and availability of funds. The intent is to bring it up to commercial code purposes. The intended use will be to use the lower level (milking stalls) as a three season play space for the dogs that is covered from the elements. We will level the floor and clean Page 84 of 137 the area to make it a bright, airy space for the dogs to run. The upper level of the barn will be used as 3-season event space subject to to modification and approval of the CUP. Picnic lunches, craft space, yoga etc. could held here. Eventually a space to host a fundraiser and a small area for retail. Livestock Barn: (Existing Structure) Renovate this barn to include 5 horse stalls, a wash stall, feed/tack room, and two large, herd stalls (goats and donkeys). Windows and Dutch doors and run out pasture. This is to be underway, by Morton Buildings, in the January of 2026. A manure holding area will be built by Morton as well and hold manure before it is hauled offsite. Pastures Several pastures will be placed throughout the fields both on the South and North fields for rotating the animals on pasture. We will expect to max at approximately 5 horses, 10 goats and 2 donkeys. Growing Pastures We expect to have a large field where vegetables will be planted. And many areas of wildflowers and fruit trees. Community Outreach We hope to provide people with all abilities the opportunity to meet and interact with these animals- many who may have the same “disabilities” as they do. In doing so, they see the strength and resilience of these animals and find it in themselves. We hope this special place will create an emotional bond between animals and humans for those suffering from physical illness or disabilities or non-physical ailments or disabilities such as: PTSD, anxiety, depression, & terminal diseases in an attempt to provide comfort, reduce stress, and support their emotional and physical well-being. Educational programs could include class trips to visit the farm or come read to the animals (proven to help nervous readers and calming for the animals). Class visit sizes would be limited to under 30 and would be split into groups of 10 or less to visit the individual buildings. Groups will provide chaperones, and we will have at least one staff member with each group. We expect most classes to Page 85 of 137 be under 25. Depending on the ages and maturity level of the groups, we will allow them to interact with certain animals in a controlled, calm manner with a staff member present. Craft and activities held on a weekly basis for regular fundraising will be limited to 15 people per class. Interactions with the animals are never forced. Animals will have free ability to retreat if they so choose. One of the important lessons we hope to instill in our visitors, is that this is the animal’s home, and as such, we must always respect their agency. The site will be developed to include additional drives and parking along the east side of the 1910 barn on what we anticipate for daily usage and small groups. We would be using the fields outside the flood zone for parking for the larger events. Larger fundraisers and educational days would remain small-scale so as not to stress the animals. We expect the first few years to remain this way with under 50 people at our largest gatherings at one time. As we grow and have renovated the 1910 barn we hope to grow these events to no more than 100 people. These would still be on occasion and for mainly outdoor events. If a once-per-year fundraiser were to be bigger, we would approach the town with such an event plan. The majority of these fundraisers will be small in nature, craft classes, meet and greets with the animals, tours, Halloween and/or Christmas days at the farm, movies under the stars, pumpkin picking etc. Some of these activities (pumpkin picking for example) will be ongoing so there will be people coming and going throughout the day. Ultimately though, we are a sanctuary for these animals and need to maintain a healthy balance of fundraising, raising awareness and tranquility on the farm so as to allow these animals to live out their lives comfortably and with minimal stress. All of our animals would be rescued, and people could adopt them, or they would live their lives out on a serene and beautiful farm. My son and I love to grow pumpkins and vegetables and just enjoy the farm life. Nothing about the farm would be for our financial benefit. Anything sold on the farm would benefit the non-profit. We want to be part of the community and a safe, calming space in an otherwise hectic and chaotic world. Licensing and Requirements Once we house 4 or more dogs we will apply for the hobby kennel license as is required by city ordinance. We will require all animals we intake from out of state to be quarantined as per state law. We will not be required by Wisconsin State law to have any rescue or animal shelter license as we will not house more than 25 dogs a year. We train our staff and volunteers through emergency protocols, animal handling techniques, and require various courses to be passed in order for volunteers to work with the animals as mandated by our insurance policy. Page 86 of 137 Waste Storage and Disposal Dog and cat waste is collected daily of via pooper scoopers and litter scoops and disposed of into trash bags which is collected weekly. Farm animal waste is shoveled daily and stored in the manure pit (to be built by Morton buildings). This pile will be collected on a monthly or bimonthly schedule by farmer and hauled off site. Pastures will be dragged and maintained for healthy growth and grazing following best practices such as those recommended by University of Massachusetts, and as required by the Wisconsin DNR SOIL AND WATER RESOURCE MANAGEMENT PROGRAM[4] Background I am no stranger to the animal world or the business world. At age 25, I opened and operated a successful, upscale, doggie daycare and spa for over 60 dogs for 10 years before I had my son. This building was in VERY close proximity to several homes and businesses in Massachusetts and I was always able to retain a healthy relationship with our neighbors even with 60 excited dogs playing outdoors at one time! As an owner of many special needs animals, I know the time and dedication and funding necessary to help these animals live to their full potential. I have founded and been acting President of Cold Noses Foundation since 2010- a global non- profit that funds animal rescues and shelters all over the world. Cold Noses Sanctuary is its own 501c 3 public charity. We carry non-profit insurance as well as liability for all of the proposed activities. Our hope is to pay homage to the farmers that were working this land before us. We intend to create a general sense of responsibility to the environment and our land and nature with whom we share this property. Pollinator gardens and fruit trees will line the buildings and surrounding grounds. Walking trails for volunteers or visitors to enjoy will be marked with conservation- theme markers and plant and nature identifying signs. It is vital to our sanctuary that we are stewards of the land and we convey a message of mutual respect and conservation to our donors and visitors. Page 87 of 137 [1] https://datcp.wi.gov/Pages/AgDevelopment/Agritourism.aspx [2] https://www.sheltervet.org/assets/docs/4__Facilities_Final_06AUG2024.pdf [3] https://www.umass.edu/agriculture-food-environment/crops-dairy-livestock-equine/fact- sheets/basics-of-pasture-management [4] https://docs.legis.wisconsin.gov/code/admin_code/atcp/020/50 Page 88 of 137 E X I S T L I V E S T O C K B A R N P O T E N T I A L F U T U R E D R I V E P E N D I N G D E V E L O P M E N T O F A L L B U I L D I N G S A N D S I T E M A C H I N E S H E D 1 9 1 0 B A R N D O G F A C I L I T Y A P P R O X N E W B U I L D I N G F O R D O G S C A T F A C I L I T Y E X I S T D U B L E X A P P R O X L O C A T I O N F O R P A R K I N G Page 89 of 137 Page 90 of 137 Page 91 of 137 Comments and Recommendations: Below are comments and recommendations for the proposed development application for property located at N47W26699 Lynndale Road (Tax Key No. PWC 0882999001). 1. Will dogs be kept onsite prior to the dog shelter being constructed. If so, where will dogs sleep and be fed? Yes, but no more than 2-3 rescue dogs. They will be kept in the home/office and fenced yard. 2. The narrative states that dogs will be kept indoors, except for bathroom breaks, after “bedtime.” What time is bedtime? Depending on the time of year (longer nights in Summer- so in Summer bedtime will be around 8pm. In winter probably closer to 7:30 ) 3. Where is the “Farm Animal Barn” that is referenced in the narrative? Please ensure that building names and descriptions in the narrative match the site plan.This is the “Livestock Barn” We will reference it as such from now on. 4. Are all dogs and cats spayed or neutered? Yes! All animals will be as long as it is medically safe to do so if they are not before they arrive. Any animals that are not old enough or in poor health to undergo the procedure will be kept separate. However, this would be the exception. 5. It’s staff’s understanding that events will initially have a capacity of fifty attendees or less. Where will parking occur for this initial phase? What restroom facilities will be utilized for these events? Will portable restrooms be located onsite? Will the access, drive or site be improved in any way to better accommodate this amount of traffic and parking? As far as access- we will have a business/Farm Sign out front. We are happy to pay for a flashing yellow light or some signage to alert traffic. People speed down Lynndale coming from East to West. (Much faster than the speed limit) Restrooms will be brought in in the form of porta-potties until canine facility is built with bathrooms. Parking will be next to 1910 barn but for larger events, pasture space (not near flood plain) will be opened to parking overflow. Staff recommends showing the parking area on the Site Plan for the initial phase of programming and events, including ADA accessible parking spaces. Staff anticipates a condition limiting the capacity of events based upon the accommodations provided, such as quantity of parking and restroom facilities. On a regular basis, capacity will be maybe 3-4 cars (volunteers and staff). Most events will be small in nature. Maybe 20-30 people at most. Not 20-30 vehicles. Note that larger events of 150 or more people require a Special Event Permit, and the city requires events of 50 to 150 people to contact the City Police Services to notify them of the event. This will Page 92 of 137 apply unless otherwise stated in the Conditional Use Permit. No problem 6. Staff is recommending that the retail use described in the 1910 barn following renovations be subject to approval of a Conditional Use Amendment unless additional details are provided at this time. 7. What retail type uses are proposed within the initial phase of the use? Will pumpkins, fruits and vegetables or any other goods be sold on the farm? By retail we refer to logo items, crafts (pet paintings, birdhouses, etc.) and some pet items. No food or drink at this time. Pumpkins in the near future for a roadside stand or a pick- your- own type of sale. Note that the A-1 District allows for “[o]ne roadside stand for selected farm products produced on the premises and not exceeding 150 square feet in floor area, the location of which shall be approved by the Zoning Administrator. (Also see Article 9.)” Any other retail sales of goods must be included in the conditional use approval. 8. Where is the manure pit located? Please illustrate the location on the site plan. Indicated on East corner of Livestock Barn. 9. Note that duplex is misspelled on the site plan.Noted 10. This property is accessed by County Road JK. Have you discussed the proposed use and access with Waukesha County? In progress and we will make any necessary adjustments. 11. Below are anticipated staff recommended conditions. Note that additional conditions may be added as staff continues to review the project or by the Plan Commission and Common Council. If you have questions or concerns regarding any of the conditions discussed above or noted below, please let me know and we can discuss further prior to Plan Commission. a. Hours of operations for classes and event type uses shall be allowed from 8:00 a.m. to 9:00 p.m. Sunday through Thursday and 8:00 a.m. to 10:00 p.m. on Friday and Saturday. b. The existing 1910 barn may be used for agricultural purposes, consisting of permitted principal and accessory uses within the A-1 District. Any other use of this building shall be subject to approval Page 93 of 137 of a Conditional Use Amendment. Furthermore, the 1910 barn shall comply will all applicable commercial building and occupancy codes, prior to the commencement of any commercial use of the structure. A parking lot, approved by staff via Minor Site & Building Plan Review Application, shall be constructed prior to events being held within this structure. c. All applicable building permits and approvals for the renovations of existing buildings must be obtained prior to the commencement of any work on the existing buildings. New buildings and additions are subject to Plan Commission review of Site & Building Plan Review Applications. Accessory structures and uses are allowed in accordance with Section 340-2.9B(4) of the Zoning Code. d. Staff recommends that the parking lot and drive expansion shown on the attached site plan be subject to staff review and approval of a Minor Building & Site Plan Review Application. Lighting, landscaping, storm water management facilities, and other future building and site modifications will require staff or Plan Commission review as determined by the City Planner. e. No building, as defined in Section 340-16.2, shall be allowed within 75-feet of the 100-year floodplain. Fencing and non-walled structures shall be allowed up to the floodplain boundary unless more restrictive setbacks apply. f. No building or structure shall be located within 75-feet of the ordinary high water mark of the intermittent stream on the property unless permitted under the Shoreland Overlay District. g. Staff recommends that event parking shall be allowed within unimproved areas of the site but shall be setback a minimum of 75-feet from the ordinary high-water mark of the intermittent stream onsite. h. Below are recommended conditions of approval regarding the keeping of animals onsite. Several reference “net” acreage. This acreage is exclusive of the UC Upland Conservancy District and 100-year floodplain portion of the site. The remaining A-1 District portion of the site is roughly 14.5-acres. i. The property shall consist of no more than one horse per net acre. Stables and stalls for horses shall be a minimum of 300 feet from any single-family residential use. ii. A maximum of twelve dogs shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use Permit. The dog facility building shall be constructed, prior to keeping or boarding more than six dogs onsite. iii. Dogs shall be kept indoors after bedtime (time to be specified), except for needed bathroom and exercise breaks and shall not be outdoors onsite without the property owner or a staff person present. iv. The applicant shall apply for a Kennel License as may be required by the Municipal Ordinance. Page 94 of 137 v. A maximum of twelve cats shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use Permit. vi. A maximum of ten goats shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use Permit. vii. A maximum of two donkeys shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use. viii. Animal waste shall be collected daily and stored within the manure pit as shown on the site plan. This area shall be maintained in a clean and sanitary condition and shall be designed to prevent runoff, odor, and attraction of pests. Animal waste shall be removed from the property by a licensed waste hauler or transported to an approved disposal or composting facility at intervals not to exceed 15 days, or more frequently as needed to prevent accumulation. The property owner shall comply with all applicable federal, state, and local regulations regarding waste management, and the City reserves the right to require additional mitigation measures if complaints or nuisance conditions arise. ix. All areas of the site utilized for housing, sheltering, walking or exercising, and generally caring for animals shall be a minimum of 300 feet from the property boundaries of any single-family residential use, unless otherwise specifically restricted by this Conditional Use Permit. x. All uses listed as permitted principal and accessory uses of the A-1 District shall be allowed under this Conditional Use Permit. Xii. Will tents or other temporary structures be set up during events? Possibly Page 95 of 137 Amendments: Please review the following amendments to the comments: “All areas of the site utilized for housing, sheltering, walking or exercising, and generally caring for animals shall be a minimum of 300 feet from the property boundaries of any single-family residential use, unless otherwise specifically restricted by this Conditional Use Permit. ” We understand this statement not pertaining to the livestock animals and not being restrained from pasturing up to the 300’ from single family residential property lines; lot is zoned A1 and we don’t believe A1 is restricted. We intend to walk dogs on leashes, and I intend on trail riding my personal horse along the trails in the back which are not far from various residential areasWe want to clarify this condition. We do not plan on leaving dogs running freely around other residences. However, we do need to be able to utilize our pasture space (all 14.5 acres) as such and want to use our walking trails freely. “Staff recommends that the parking lot and drive expansion shown on the attached site plan be subject to staff review and approval of a Minor Building & Site Plan Review Application. Lighting, landscaping, storm water management facilities, and other future building and site modifications will require staff or Plan Commission review as determined by the City Planner. ” We will provide the quantity of parking stalls required per zoning requirements. “Where is the manure pit located? Please illustrate the location on the site plan. ” Correct position shown on site plan. WEST of livestock building. Page 96 of 137 Conditional Use Permit – Cold Noses Sanctuary Page 1 A COVENANT REGARDING THE ISSUANCE OF A CONDITIONAL USE PERMIT BY THE CITY OF PEWAUKEE TAX KEY NUMBER(S) CONDITIONAL USE OR PARCEL(S) INVOLVED: PERMIT: NO. CUP-26-1-2 __PWC 0882999001__ LEGAL DESCRIPTION: LOT 1 CSM #12696 VOL 133/49 REC AS DOC #4827964 PT NW1/4 & NE1/4 OF NW1/4 SEC 5 T7N R19E PERSON(S), AGENT(S) OR CORPORATION(S) PETITIONING FOR PERMIT: Cold Noses Sanctuary Recording area ________________________ Name & Return Address City of Pewaukee W240N3065 Pewaukee Rd Pewaukee, WI 53072 WHEREAS, It is understood by all parties to this covenant that Section 62.23 of WIS. Statutes prescribes the legal basis for the granting of a conditional use permit by a City and Chapter 17 of the City Codes and Ordinances provides for the issuance of such permits as well as the standards by which all such uses will be measured; and, WHEREAS, The City Plan Commission has held a meeting on January 15, 2026; has reviewed the various elements of the petitioner’s proposal; and has recommended that a Conditional Use Permit be granted to the above-named petitioner for the property/parcel identified above; and, WHEREAS, The City Common Council held a public hearing meeting on February 2, 2026. NOW, THEREFORE, let it be known that the City Common Council by its action on February 2, 2026 has, hereby, granted a Conditional Use Permit for the following use(s): Developing a rescue sanctuary for special-needs animals. FURTHER, such approved use of the above designated parcel(s) are hereby allowed based on the following conditions being continually met: Page 97 of 137 Conditional Use Permit – Cold Noses Sanctuary Page 2 1. Educational programs, classes, field trips, fundraisers, holiday events and other similar events and uses shall be limited to one hundred and fifty (150) people or less, unless otherwise approved by a Special Event Permit. Furthermore, the property owner shall notify Police Services and the Fire Department of events of 50 to 150 people. 2. Hours of operations for event type uses shall be limited to 8:00am to 9:00pm Sunday through Thursday and 8:00am to 10:00pm on Fridays and Saturdays. 3. The existing 1910 barn may be used for agricultural purposes, consisting of permitted principal and accessory uses within the A-1 District. Any other use of this building shall be subject to approval of a Conditional Use Amendment. Furthermore, the 1910 barn shall comply will all applicable commercial building and occupancy codes, prior to the commencement of any commercial use of the structure. Moreover, staff recommends that a parking lot, approved by staff via Minor Site & Building Plan Review Application, shall be constructed prior to events being held within this facility. 4. All applicable building permits and approvals for the renovations of existing buildings must be obtained prior to the commencement of any work on the existing buildings. New buildings and additions are subject to Plan Commission review of Site & Building Plan Review Applications in accordance with Section 340-2.9B(4) of the Zoning Code. 5. The parking lot and drive expansion shown on the attached site plan shall be subject to staff review and approval of a Minor Building & Site Plan Review Application. 6. No building, as defined in Section 340-16.2, shall be allowed within 75-feet of the 100- year floodplain. Fencing and non-walled structures shall be allowed up to the floodplain boundary unless more restrictive setbacks apply. 7. No building or structure shall be located within 75-feet of the ordinary high water mark of the intermittent stream on the property unless permitted under the Shoreland Overlay District. 8. Event parking shall be allowed within unimproved areas of the site, but shall be setback a minimum of 75-feet from the ordinary high water mark of the intermittent stream onsite. 9. The property shall consist of no more than one horse per net acre. Stables and stalls for horses shall be a minimum of 300-feet from any single-family residential use. 10. A maximum of twelve dogs shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use Permit. The dog facility building shall be constructed, prior to keeping or boarding more than four dogs onsite. 11. Dogs shall be kept indoors after 9:00 p.m., except for needed bathroom and exercise breaks and shall not be outdoors onsite without the property owner or staff present. 12. The applicant shall apply for a Kennel License as may be required by the Municipal Ordinance. 13. A maximum of twelve cats shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use Permit. 14. A maximum of ten goats shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use Permit. 15. A maximum of two donkeys shall be allowed to be kept onsite unless otherwise approved by an amendment to this Conditional Use. 16. Animal waste shall be collected daily and stored within the manure pit as shown on the site plan. This area shall be maintained in a clean and sanitary condition and shall be designed to prevent runoff, odor, and attraction of pests. Animal waste shall be removed from the property by a licensed waste hauler or transported to an approved disposal or composting facility at intervals not to exceed 15 days, or more frequently as needed to prevent accumulation. The property owner shall comply with all applicable federal, state, and local regulations regarding waste management, and the City reserves the right to require Page 98 of 137 Conditional Use Permit – Cold Noses Sanctuary Page 3 additional mitigation measures if complaints or nuisance conditions arise. 17. All areas of the site utilized for housing, sheltering, walking or exercising, and generally caring for animals shall be a minimum of 100-feet from any single-family residential use, unless otherwise specifically restricted by this Conditional Use Permit 18. All uses listed as permitted principal and accessory uses of the A-1 District shall be allowed under this Conditional Use Permit 19. This Conditional Use approval is subject to being in compliance with all applicable governmental laws, statutes, rules, codes, orders and ordinances and obtaining all other governmental approvals, permits, licenses and the like, required for and applicable to the project and animal sanctuary use. The parties hereto, namely the City of Pewaukee and the Equitable Owner of the property for which this conditional use has been sought, set their signatures or the signatures of their representatives below, thereby agreeing to the provisions and conditions set forth in this covenant. Attest: Signature of equitable owner Date Kelly Tarczewski Steve Bierce City Clerk Mayor, City of Pewaukee Date State of Wisconsin County of Waukesha Signed or attested before me on ______________________, 2026 by Steve Bierce, Mayor and Kelly Tarczewski, Clerk. (Seal) Ami Hurd My Commission expires __________ This instrument was drafted by Ami Hurd, Deputy Clerk Page 99 of 137 Page 100 of 137 Page 101 of 137 Page 102 of 137 Page 103 of 137 ϮϬϮϲWĞǁĂƵŬĞĞ&ĂƌŵĞƌƐDĂƌŬĞƚWƌŽƉĞƌƚLJWůĂŶ 'ĂůŝůĞĞ>ƵƚŚĞƌĂŶŚƵƌĐŚ  Page 104 of 137 Resolution 26-02-02 Democratic Appointment of Election Officials Page 1 of 1 STATE OF WISCONSIN CITY OF PEWAUKEE WAUKESHA COUNTY RESOLUTION 26-02-02 A RESOLUTION TO APPOINT ELECTION OFFICIALS TO THE CITY OF PEWAUKEE WHEREAS, Wisconsin State Statue 7.30 (4)(b)1 requires the major political parties to provide their election officials nominations for the upcoming two years prior to November 30th of each odd- numbered year; and WHEREAS, Wisconsin State Statue 7.30 (4) requires the governing body to approve the appointment of election officials no later than their last regular meeting in December of each odd- numbered year; and WHEREAS, the Clerk of the City of Pewaukee submitted Resolution 25-12-34 to the Common Council on December 15 th, 2025 recommending the appointments of several election officials; and WHEREAS, on January 19 th, 2026 City resident John Haugh hand delivered ten various letters addressed to the City of Pewaukee that the Pewaukee Post Office erroneously misdirected into his held mail while he was temporarily away for six weeks; and WHEREAS, one of the notable, time sensitive pieces was a letter from the Waukesha County Democratic Party listing their election official nominees; and WHEREAS, the envelope was postmarked on November 21, 2025; and NOW THEREFORE, the Common Council of the City of Pewaukee does hereby resolve the appointment of the additional election officials: ELECTION INSPECTORS District #1 District #2 District #3 Lynn LaBlanc (D) Karen Phillips (D) Matthew Luther (D) Ann Meyers (D) Phyllis “Fe” Petterson (D) Karen McSorley (D) Christine Schena (D) Elizabeth “Beth” Rousseau (D) Jane Yeko (D) SECTION 3: EFFECTIVE DATE. This resolution shall take effect January1, 2026 as provided by law. Dated this 2 nd day of February, 2026. CITY OF PEWAUKEE ____________________________ ATTEST: Steve Bierce, Mayor ____________________________ Kelly Tarczewski, Clerk/Treasurer Page 105 of 137 Resolution 26-02-03 Amend a Portion of the 2026 Building Fee Schedule Page 1 of 8 STATE OF WISCONSIN CITY OF PEWAUKEE WAUKESHA COUNTY RESOLUTION 26-02-03 A RESOLUTION TO AMEND PORTIONS OF PART II AND PART III OF THE 2026 FEE SCHEDULE FOR THE CITY OF PEWAUKEE WHEREAS, the City of Pewaukee Common Council has created a City Code of Ordinances; and WHEREAS, the City of Pewaukee requires certain fees for services provided by the city as currently outlined in the sections of the Municipal Code; and WHEREAS, the City Common Council has an obligation to the taxpayers in the City of Pewaukee to establish fair fees, cash bonds, and letters of credit requirements to offset the services and actual cost of City employees for review and inspection; and WHEREAS, the City of Pewaukee adopted the 2026 Fee Schedule on December 15, 2025 through the passage of Resolution 25-12-35; and WHEREAS, the City of Pewaukee decides from time to time, these fees for such approved activities within the City may be modified by the City Common Council by resolution; and WHEREAS, Section 340 requires impact fees to be adjusted annually based upon the Midwest Region All Items CPI for All Urban Consumers from January 1 of the preceding year; and WHEREAS, the increase is 2.7%.WHEREAS, the City staff has reviewed the Fee Schedule and recommend additional updates to Part II Building / Construction / Development Fees and Charges and Part III Planning Review and Zoning Administration of the 2026 Fee Schedule. NOW THEREFORE, the Common Council of the City of Pewaukee has reviewed the recommended updates and, DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1: SCHEDULE OF FEES. II. BUILDING / CONSTRUCTION / DEVELOPMENT FEES AND CHARGES A. RESIDENTIAL BUILDING PERMITS / FEES - (Ch. 137 & Ch. 340) 1. State Seal $50.00 2. New Residential Buildings & Additions All Floor Areas Base Fee of $275.00, Plus .45¢ / sq. ft. 3. Detached Accessory Buildings / Structures All Floor Areas Base Fee of $120.00, Plus .35¢ / sq. ft. 4. Remodel / Alteration to Residential Buildings Examples Include: Kitchens (Including Cabinet Refacing and Countertop Only Work), Bathrooms and Whole House, etc. Minimum Base Fee of $150.00 Plus, $11.00 / $1,000.00 of Project Cos t 5. Rooftop / Ground Mounted Solar Panels $110.00 6. Early Start – Footing and Foundation Only $150.00 7. Certificate of Occupancy - New Residential Buildings, Additions, & Detached Garages Temporary Certificate of Occupancy $ 70.00 $ 70.00 Page 106 of 137 Resolution 26-02-03 Amend a Portion of the 2026 Building Fee Schedule Page 2 of 8 Valid for 30 Days, unless otherwise extended by the Building Inspector 8. Erosion Control Sites of less than 1.0 acres and when a storm water management plan is not required. .05¢ / square foot of all estimated disturbed land surface – Minimum $50.00, maximum $2,000.00 9. Impact Fee – Also Zoning Ordinance (Ch. 340) Total Residential Impact Fee $1,791.00 / dwelling unit Total Non-Residential Impact Fee $2,357.00 / per acre  Impact Fee to be used for Parks, Playgrounds and Athletic fields: o Residential buildings: $1,139.00 / dwelling uni t  Impact Fee to be used for Fire and Rescue facilities: o Non-residential buildings: $ 270.00 / acre o Residential buildings: $ 110.00 / dwelling unit  Impact Fee to be used for Hike/Bike Trails: o Non-residential buildings: $2,087.00 / acre o Residential buildings: $ 542.00 / dwelling uni t 10. Garbage Collection/Recycling Rate (Ch. 327, Art II) $ 222.00 per unit for applicable properties  Up-the-Drive Service – Additional Subscription Rate (Residents can apply for Special Hardship if Handicapped or Disabled) $26.03 / per month 11. Minimum Residential Building Permit Fee Re-Inspections, etc. $70.00 B. NON-RESIDENTIAL BUILDING PERMITS - (Ch. 137 & Ch. 340) 1. New Non-Residential Buildings & Additions All Floor Areas Base/Plan Review Fee $400.00 plus .40¢ / sq. ft. 2. Remodel/Alterations/Build-Outs Minimum Base Fee of $250.00, Plus $11.00 / $1,000.00 of Project Cost 3. Detached Accessory Building and/or Structures All Floor Areas Base/ Plan Review Fee $200.00 plus .35¢ / sq. ft. 4. Agricultural Buildings and Additions All Floor Areas Base/ Plan Review Fee $200.00 plus .35¢ / sq. ft. 5. Early Start – Footing and Foundation Only $300.00 6. Certificate of Occupancy – New Buildings, Additions Certificate of Occupancy – Multi-Family & Tenant Spaces Temporary Certificate of Occupancy Valid for 30 Days, unless otherwise extended by the Building Inspector $150.00 $ 70.00 / Unit $110.00 7. Erosion Control Sites of less than 1.0 acres and when a storm water management plan is not required. .05¢ / square foot of all estimated a storm water management plan is not required) disturbed land surface minimum $75.00 – maximum $2,000.00 Page 107 of 137 Resolution 26-02-03 Amend a Portion of the 2026 Building Fee Schedule Page 3 of 8 8. Minimum Non-Residential Building Permit Fee Re-Inspections, etc. $110.00 C. PLUMBING PERMITS (Ch. 137) 1. GENERAL  All Building Types - New Buildings / Additions / Alterations All Floor Areas Plus Other Applicable Fees $100.00 Base Fee, Plus .09¢ / sq. ft. 2. WATER SYSTEM  Water Service Lateral – Exterior $70.00  Back Flow Device – Fire, R.P. Valves, etc. $70.00  Water Distribution System – Interior $70.00 3. SANITARY SYSTEM  Sanitary Sewer Lateral – Exterior $70.00  Sanitary Drain & Vent System - Interior $70.00 4. STORM SEWER SYSTEM  Storm Sewer Lateral – Exterior $70.00  Sewer Drain System – Interior $70.00 5. PLUMBING FIXTURES  All Plumbing Fixtures Including, but not limited to, faucets, sinks, lavatories, toilets, tubs, AAV’s, dishwashers, hose bibs, grease traps, showers, mixing valves, etc. $15.00 / Fixture, Plus Other Required Fees (Full fixture list can be found on the city website.) 6. MISCELLANEOUS PLUMBING  Gas Piping, Pools, Firepits, Garage Heaters, Accessory Structures, etc. $70.00  Private Well Inspection or Abandonment $70.00  Fire Suppression Check Valves $70.00  New / Replacement Water Heater, Water Softener, Water Treatment, or RO System Residential: $ 70.00 / Unit Commercial: $110.00 / Unit 7. Minimum Plumbing Permit Fee Residential: $ 70.00 Commercial: $110.00 D. ELECTRICAL PERMITS (Ch. 137) 1. GENERAL  All Building Types – New Buildings / Additions / Alterations Not Including Electric Service All Floor Areas Plus Other Applicable Fees $100.00 Base Fee, Plus .09¢ / sq. ft.  Rooftop or Ground Mounted Solar Panels $195.00  Services, Feeders & Subpanels $ 75.00 First 200 Amps, $10.00 per 100 Amps Above 200 Amps  Low Voltage Multi-Family & Non- Residential Buildings $ 75.00, Plus .02¢ / sq. ft.  Generator Includes Gas Piping $195.00  EV Charger $70.00 Page 108 of 137 Resolution 26-02-03 Amend a Portion of the 2026 Building Fee Schedule Page 4 of 8  New / Replacement Air Conditioning Unit, Rooftop Unit, Boiler, or Furnace Does Not Include HVAC Permit Fee Residential: $ 70.00 / Unit Commercial: $110.00 / Unit  Minimum Electric Permit Fee Residential: $ 70.00 Commercial: $110.00 E. HEATING, VENTILATION AND AIR CONDITIONING (HVAC) PERMITS (Ch. 137) 1. GENERAL  All Building Types - New Buildings / Additions / Alterations Not Including Electric Service All Floor Areas Plus Other Applicable Fees $100.00 Base Fee, Plus .09¢ / sq. ft.  Heating, Incinerator Units, Wood Buring Appliances, Energy Recovery Ventilators, Heat Pumps, Split HVAC units, and All-In-One HVAC Systems $ 70.00 / Unit, up to 150,000 Input BTU Units, Plus Additional $5.00 for Each $50,000 BTU or Fraction Thereof  Commercial / Industrial Exhaust Hoods and Exhaust Systems $150.00 / unit  Air Conditioning, Heat Pumps, Split HVAC units, and All- In-One HVAC Systems $ 70.00 / Unit Up To 3 Tons or 36,000 BTUs, Plus Additional $ 5.00 for Each Ton or 12,000 BTUs or Fraction Thereof  New / Replacement Air Conditioner or Furnace Does Not Include Electric Permit Fee Residential: $ 70.00 / Unit Commercial: $110.00 / Unit  Minimum HVAC Permit Fee Residential: $ 70.00 / Unit Commercial: $110.00 / Unit F. CONSTRUCTION SITE EROSION CONTROL PERMITS (Ch. 180) 1. GENERAL  For sites less than 1.0 acre of disturbance or 15 or less cubic yards of fill or excavation, a storm water management plan or permit is not required. See sections II.A. and II.B. of this resolution.  For sites disturbing more than 1.0 acres or more than 15 cubic yards of fill, or requiring a Notice of Intent (NOI), or requiring a storm water management plan. $50.00 base fee plus a fee equal to the actual cost to the City for all work incurred in connection with the review of the submittal or as otherwise specified in a developers agreemen t 2. LETTER OF CREDIT OR CASH BOND*  For sites less than 1.0 acre of disturbance or 15 or less cubic yards of fill or excavation, a storm water management plan is not required. See sections II.A. and II.B. of this resolution.  For sites disturbing 1.0 to 10.0 acres or more than 15 cubic yards of fill or excavation, requiring a Notice of Intent (NOI), or requiring a storm water management plan. $2,000.00, or as otherwise specified in a developer’s agreement.  For sites disturbing 10.1 to 25.0 acres, requiring a Notice of Intent (NOI), or a storm water management plan. $3,500.00, or as otherwise specified in a developers agreement. Page 109 of 137 Resolution 26-02-03 Amend a Portion of the 2026 Building Fee Schedule Page 5 of 8  For sites disturbing in excess of 25.0 acres, requiring a Notice of Intent (NOI), or requiring a storm water management plan. $5,000.00, or as otherwise specified in a developers agreement. G. STORM WATER MANAGEMENT (Ch. 180) 1. GENERAL  For sites less than 1.0 acre of disturbance or 15 or less cubic yards of fill or excavation, a storm water management plan is not required. See sections II.A. and II.B. of this resolution.  For sites disturbing in excess of 1.0 acres or 15 cubic yards of fill or excavation, requiring a Notice of Intent (NOI), or requiring a storm water management plan. $50.00 base fee plus a fee equal to the actual cost to the City for all work incurred in connection with the review of the submittal or as otherwise specified in a developers agreement. 2. LETTER OF CREDIT OR CASH BOND*  For sites less than 1.0 acre of disturbance - storm water management plan is not required. See sections II.A. and II.B. of this resolution.  For sites disturbing in excess of 1.0 acres, requiring a Notice of Intent (NOI), or requiring a storm water management plan. As set forth in Sections or as otherwise specified in a developers agreement. *PLEASE NOTE: ALL OR PART OF CASH PERFORMANCES BONDS MAY BE REIMBURSED IF NO COST HAS BEEN INCURRED BY THE CITY. EROSION BONDS SHALL BE FORFEITED IF COMPLAINCE IS NOT MET WITHIN 12 MONTHS OF OCCUPANCY. H. MISCELLANEOUS BUILDING / STRUCTURE FEES 1. GENERAL  Razing of All Buildings Residential, Non-Residential, or Accessory Building $100.00, Plus .12¢ / sq. ft. (No Maximum)  Moving of Buildings > 200 sq. ft. Submit Bond Plus Proof of Insurance $300.00  Miscellaneous Permits Including Re-Inspection for Expired Permits $ 70.00  Special Inspections Non-Business Hours / Weekends $200.00 / Hour  Pools & Spas Minimum Base Fee of $70.00, Plus $11.00 / $1,000.00 of Project Cost  Re-Roofing / Residing / Door / Window Replacement  Tub/Shower Conversions/Cabinet Refacing and/or Countertop Work Only $11.00 / $1,000.00 of Project Cost (No Base / Plan Fee Required)  Erosion Control – Development Major Land Division > 5 lots $500.00  Development Minor Land Division < 5 lots $200.00  Misc. Land Division over 2000 sq. ft. $100.00  Foundation Repairs / Damp Proofing Minimum Base Fee of $70.00, Plus $11.00 / $1,000.00 of Project Cost  Filling (§195(4)) $100.00  Culverts $150.00 Page 110 of 137 Resolution 26-02-03 Amend a Portion of the 2026 Building Fee Schedule Page 6 of 8  Landscape & Grading Permit $100.00  Address Tile Set $ 35.00  Building Inspector Onsite Consultation $ 70.00 PLEASE NOTE: A MINIMUM CHARGE OF UP TO $500.00 OR TRIPLE THE PERMIT FEE< WHICHEVER IS GREATER, MAY APPLY IF WORK IS BEGUN WITHOUT A PERMIT. Expired permits shall be reinstated prior to re-inspection. Each expired permit being reinstated shall be assessed the minimum fee or 50% of the original permit fee, whichever is greater.  A Minimum Permit Fee is $70.00 per inspection unless otherwise stated.  Building square footage calculations shall include all floor levels, crawl spaces, basements, open and closed porches. The measurement shall be outside perimeter dimensions.  Applicable City impact fees will be assessed at time of building permit application.  Property owners and contractors shall be responsible for coordinating inspections and must ensure that final inspections are completed. III. PLANNING REVIEW AND ZONING ADMINISTRATION A. ZONING (Ch. 340) 1. Zoning Ordinance Text Amendment / District Map Amendment (Rezoning) / Comprehensive Master Plan Amendment $500.00 plus Cost for Publication, Notice & All Attorney Fees Related to Projec t 2. Conditional Use Permit $500.00 plus Cost for Publication, Notice & All Attorney Fees Related to Project 3. Zoning Board of Appeals $400.00 plus Cost for Publication, Notice & All Attorney Fees Related to Projec t 4. Special Meeting with Plan Commission $500.00 5. Signs (requiring a permit) $50.00 plus $2.00 / square foot – Maximum $500.00 (electric permit not included) 6. Residential Zoning Permit (Fences/Sheds/Patio Slabs/Gazebo/Play Structures/Driveway & Other as determined by the Building Inspecto r $100.00, includes plan review and inspection 7. Commercial Zoning Permit $250.00, includes plan review and inspection 8. Floodplain Zoning Land Use Permit $250.00 9. Zoning Compliance Letter $100.00 10. Business Plan of Operations $150.00 11. Site or Building Plan Review by Plan Commission  Minimum Fee  Level 1: New buildings/additions less than 50,000 sq. ft. or sites less than 10 acres  Level 2: New buildings/additions between 50,001 sq. ft. and 100,000 sq. ft. or sites between 10.01 and 25 acres  Level 3: New buildings/additions over 100,001 sq. ft. or sites greater than 25.01 acres $500.00 $500.00 $ 750.00 $1,000.00 Page 111 of 137 Resolution 26-02-03 Amend a Portion of the 2026 Building Fee Schedule Page 7 of 8 12. Site or Building Plan Review by Staff (minor changes as determined by the City Planner) $ 100.00 13. Conceptual Review Application $ 200.00 14. Temporary Use Permit $ 100.00 15. Mitigation Plan Review Shoreland Overlay District $ 400.00 16. Chicken Permit $ 100.00 B. LAND DIVISION (Ch. 239) 1. Pre-Preliminary Plat $ 200.00 2. Preliminary Plat  Up to 15 lots and outlots  16 or more lots and outlots $1,000.00 plus $20.00 for each lot and outlot created $1,500.00 plus $20.00 for each lot and outlot created 3. Final Plat  Up to 15 lots and outlots  16 or more lots and outlots $500.00 plus $20.00 for each lot and outlot created $750.00 plus $20.00 for each lot and outlot created 4. Preliminary Certified Survey Map $200.00 3. Certified Survey Map $500.00 plus $10.00 for each lot or parcel created 4. Replat Same as final plat C. CASH PERFORMANCE BONDS* 1. Occupancy Cash Bond – Residential $ 500.00 2. Occupancy Cash Bond – Commercial $2,500.00 3. Erosion Cash Bond - 1 & 2 Family $2,000.00 4. Erosion Cash Bond – Commercial & Other Construction $5,000.00 5. Erosion Cash Bond – Major Land Division – Plats, Subdivisions $4,000.00 6. Erosion Cash Bond – Minor Land Division – (CSM) Less than 6 parcels $2,500.00 *PLEASE NOTE: ALL OR PART OF CASH PERFORMANCES BONDS MAY BE REIMBURSED IF NO COST HAS BEEN INCURRED BY THE CITY. EROSION BONDS SHALL BE FORFEITED IF COMPLIANCE IS NOT MET WITHIN 12 MONTHS OF OCCUPANCY. SECTION 2: EFFECTIVE DATE. This resolution shall take effect upon passage and posting or publication as provided by law. Dated the 2nd day of February, 2026. CITY OF PEWAUKEE Page 112 of 137 Resolution 26-02-03 Amend a Portion of the 2026 Building Fee Schedule Page 8 of 8 ATTEST: ___________ ______________________ Steve Bierce, Mayor _______________________________ Kelly Tarczewski, Clerk/Treasurer Page 113 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 1/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 100 GENERAL FUND 1,119.79 52210 53400 FIRE ADMINISTRATION - OPERATING SUPPLIES 1ST AYD 144985 400 01/26/2026 41.67 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS AARON & REBEKAH GRACE 144986 400 01/26/2026 239.01 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS ADAM & CARLIE PERRY 144987 400 01/26/2026 14.93 51420 53400 CLERK/TREASURER - OPERATING SUPPLIES ADVANCE NAME PLATE & BADGE 144988 400 01/26/2026 354.16 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING AIRGAS USA 144989 400 01/26/2026 202.27 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS ALBERT & KELLY LAGORE 144990 400 01/26/2026 33.82 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS ALEXANDER & KRISTINE HARRIS 144991 400 01/26/2026 3,086.28 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS ALLEN & LINDA TUTINO 144992 400 01/26/2026 76.00 53100 52400 HIGHWAY - CONTRACTED JANITORIAL AMERICAN PAPER & PACKAGING 144993*# 400 01/26/2026 74.04 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS ASHLEY DEVINE 144994 400 01/26/2026 49.28 53100 53400 HIGHWAY - OPERATING SUPPLIES BIEBEL'S TRUE VALUE AND JUST ASK RE 144998 400 01/26/2026 500.00 00000 23175 BOB25-0022 Bielinski Homes 144999 400 01/26/2026 500.00 00000 23175 BOB25-0025 Bielinski Homes 145000 400 01/26/2026 400.00 51600 52160 CITY HALL - DATA PROCESSING BOND TRUST SERVICES CORP 145001 400 01/26/2026 400.00 51600 52160 CITY HALL - DATA PROCESSING 400.00 51600 52160 CITY HALL - DATA PROCESSING 400.00 51600 52160 CITY HALL - DATA PROCESSING 400.00 51600 52160 CITY HALL - DATA PROCESSING 2,000.00 CHECK 400 145001 TOTAL FOR FUND 100: 89.95 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI BOUCHER CHEVROLET 145002 400 01/26/2026 464.89 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI 554.84 CHECK 400 145002 TOTAL FOR FUND 100: 101.49 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING BOUNDTREE MEDICAL 145003 400 01/26/2026 1,419.36 52210 52410 FIRE ADMINISTRATION - BUILDING REPAIRS & BRAHM ENTERPRISES LLC 145004 400 01/26/2026 2,189.95 52210 52410 FIRE ADMINISTRATION - BUILDING REPAIRS & 2,173.00 52210 52410 FIRE ADMINISTRATION - BUILDING REPAIRS & 2,173.00 52210 52410 FIRE ADMINISTRATION - BUILDING REPAIRS & 5,130.00 52210 52410 FIRE ADMINISTRATION - BUILDING REPAIRS & 244.00 52210 52410 FIRE ADMINISTRATION - BUILDING REPAIRS & 628.44 52210 52410 FIRE ADMINISTRATION - BUILDING REPAIRS & Page 114 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 2/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 100 GENERAL FUND 13,957.75 CHECK 400 145004 TOTAL FOR FUND 100: 1,274.28 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS BRANDON ARPS & JESSICA KING 145005 400 01/26/2026 288.46 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS BRIAN & CHRISTINE FRICK 145006 400 01/26/2026 169.15 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS BRIAN THURMAN & JEAN KUCHAR 145007 400 01/26/2026 22.87 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS CARMELO & CAROL PUGLISI 145008 400 01/26/2026 7,810.08 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS CHAD & LISA PARIS 145010 400 01/26/2026 341.64 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS CHIH CHUAN SUN & YIFANG ZOU 145011 400 01/26/2026 545.58 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS CHRISTINE TAYLOR 145012 400 01/26/2026 214.05 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS CHRISTY PALMERSHEIM 145013 400 01/26/2026 900.00 52230 52980 FIRE PROTECTIVE SERVICES - TRAINING CITIES & VILLAGES MUTUAL INSURNACE 145014 400 01/26/2026 133.16 51420 53470 CLERK/TREASURER - NOTICES & PUBLICATIONS CONLEY MEDIA 145015*# 400 01/26/2026 11.48 51420 53470 CLERK/TREASURER - NOTICES & PUBLICATIONS 11.34 51420 53470 CLERK/TREASURER - NOTICES & PUBLICATIONS 11.51 51420 53470 CLERK/TREASURER - NOTICES & PUBLICATIONS 23.56 51420 53470 CLERK/TREASURER - NOTICES & PUBLICATIONS 50.28 56110 53410 FORESTRY - TREE REMOVAL 40.48 56110 53410 FORESTRY - TREE REMOVAL 143.30 56300 53470 PLANNER - NOTICES & PUBLICAT 58.12 56300 53470 PLANNER - NOTICES & PUBLICAT 744.50 56300 53470 PLANNER - NOTICES & PUBLICAT 578.50 56300 53470 PLANNER - NOTICES & PUBLICAT 72.40 56400 53470 BOARD OF APPEALS - NOTICES & PUBLICATION 1,878.63 CHECK 400 145015 TOTAL FOR FUND 100: 100.94 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS CYNTHIA GUILETTE 145017 400 01/26/2026 27.00 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS DAVID & KAREN SCHMID 145018 400 01/26/2026 173.60 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS DOUANGMALA PHRASAVATH 145019 400 01/26/2026 1,898.28 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI EWALD CHEVROLET BUICK 145021 400 01/26/2026 43.07 52400 53400 BUILDING SERVICES - OPERATING SUPPLIES FORWARD TS 145023# 400 01/26/2026 56.34 55300 53400 RECREATION PROGRAM - OPERATING SUPPLIES 99.41 CHECK 400 145023 TOTAL FOR FUND 100: 103.08 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS GLENN GEITHMAN 145024 400 01/26/2026 Page 115 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 3/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 100 GENERAL FUND 163.76 53100 52430 HIGHWAY - EQUIP REPAIR & MAINT GRAINGER 145025*# 400 01/26/2026 88.00 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS GREGORY & CHRISTINR GRADECKI 145026 400 01/26/2026 5,500.00 52210 52410 FIRE ADMINISTRATION - BUILDING REPAIRS & GRENZ SERVICE CO. LLC 145027 400 01/26/2026 1,852.50 52210 52410 FIRE ADMINISTRATION - BUILDING REPAIRS & 7,352.50 CHECK 400 145027 TOTAL FOR FUND 100: 57.86 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS GRIFFIN & DANA PROCHNOW 145028 400 01/26/2026 12,251.07 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS GUANGYA CHEN & YA ZHOU 145029 400 01/26/2026 44.44 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS HARVEY & BARBARA MAKOS 145030 400 01/26/2026 7,959.85 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS HOLZSCHUH REVOCABLE TRUST 145032 400 01/26/2026 6,319.64 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI J&L TIRE AND SERVICE CENTER 145033 400 01/26/2026 16.37 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JACOB & JESSICA DANMEIER 145034 400 01/26/2026 477.90 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JACOB & LAURA POLANCICH 145035 400 01/26/2026 101.84 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JACOB & MEGHAN JEHOWSKI 145036 400 01/26/2026 244.66 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JAMES & NICOLE PURTELL 145037 400 01/26/2026 3,429.03 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JAMES NELSON 145038 400 01/26/2026 5,232.88 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JANDERSON PROPERTIES 145039 400 01/26/2026 175.04 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JASON & MEGAN DAHLGREN 145040 400 01/26/2026 9.64 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JASON EVE & ANNMARIE LESSNER 145041 400 01/26/2026 200.42 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JEFFREY & KIMBERLY SOMENSKE 145042 400 01/26/2026 1,834.47 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JEUNESSE RUTLEDGE & PATRICK GARVIN 145043 400 01/26/2026 57.30 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JILL ANN BUDNIK 145044 400 01/26/2026 1,544.17 55200 52440 PARKS - VEHICLE REPAIR & MAINT JIM'S AUTO BODY 145045 400 01/26/2026 217.28 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JOANN FLOOD 145046 400 01/26/2026 175.17 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JOEL & HOLLY KUHNLE 145047 400 01/26/2026 319.90 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JOEL & NICOLE REIKOWSKI 145048 400 01/26/2026 854.37 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JOHANNA & DANIEL SMITH 145049 400 01/26/2026 75.19 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JOHN & DIANE FAY 145050 400 01/26/2026 34.44 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JONATHAN DAVIS & LAURA GRESSER 145051 400 01/26/2026 10,411.84 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JOSEPC MESEC 145052 400 01/26/2026 Page 116 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 4/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 100 GENERAL FUND 28.76 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS JUSTIN & STEPHANIE SCHRANDT 145053 400 01/26/2026 81.80 53100 52430 HIGHWAY - EQUIP REPAIR & MAINT JX ENTERPRISES, INC. 145054 400 01/26/2026 307.30 53100 52430 HIGHWAY - EQUIP REPAIR & MAINT 389.10 CHECK 400 145054 TOTAL FOR FUND 100: 137.31 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS KATHERINE ROSE 145055 400 01/26/2026 102.48 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS KURT & BETSY WAMSER 145056 400 01/26/2026 56.17 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS KURT & LINDA KRAHN 145057 400 01/26/2026 77.38 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS KYLE & JOANNA JAEGER 145058 400 01/26/2026 415.36 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS KYLE & STACY SODERSTROM 145059 400 01/26/2026 508.97 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS LEHNEN REVOCABLE TRUST 145060 400 01/26/2026 2,250.00 52210 53400 FIRE ADMINISTRATION - OPERATING SUPPLIES LEXIPOL LLC 145061 400 01/26/2026 729.30 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING LIFE-ASSIST INC 145062 400 01/26/2026 605.74 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING 231.46 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING 1,566.50 CHECK 400 145062 TOTAL FOR FUND 100: 474.40 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS LORI MATUSZAK 145063 400 01/26/2026 3,575.99 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS MARGARET KAUCIC 145064 400 01/26/2026 44.29 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS MARK WITT & SYDNEY ROSS 145065 400 01/26/2026 80.00 52230 52980 FIRE PROTECTIVE SERVICES - TRAINING MARK DELANEY 145066 400 01/26/2026 500.00 00000 23175 BOB24-0043 Matt & Amanda Klein 145067 400 01/26/2026 146.52 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS MATTHEW & CHRISTINE WAYDA 145068 400 01/26/2026 891.82 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS MATTHEW DALEIDEN 145069 400 01/26/2026 12,041.44 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS MEMJEB LLC 145070 400 01/26/2026 13.02 51600 52410 CITY HALL - BUILDING REPAIRS & MAINT MENARDS 145071*# 400 01/26/2026 70.61 52210 53400 FIRE ADMINISTRATION - OPERATING SUPPLIES 35.97 55200 52410 PARKS - BUILDING REPAIRS & MAINT 152.65 55200 52410 PARKS - BUILDING REPAIRS & MAINT 11.42 55200 52440 PARKS - VEHICLE REPAIR & MAINT 338.78 55200 53950 PARKS - NEW EQUIPMENT 622.45 CHECK 400 145071 TOTAL FOR FUND 100: Page 117 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 5/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 100 GENERAL FUND 62.06 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS MICHAEL & KATHRYN GENGLER 145072 400 01/26/2026 397.69 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS MICHAEL & MICHELLE GERDES 145073 400 01/26/2026 1,885.25 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS MICHAEL NELSON 145074 400 01/26/2026 7,971.16 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS MJSD PROPERTIES LLC 145075 400 01/26/2026 5,539.78 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS MONTGOMERY & VANDY HARMON 145076 400 01/26/2026 8.95 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI NAPA 145077 400 01/26/2026 80.00 52230 52980 FIRE PROTECTIVE SERVICES - TRAINING NINA BOLLUS 145078 400 01/26/2026 433.46 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS NORMAN & EVE BRUCE 145079 400 01/26/2026 91.91 51420 53400 CLERK/TREASURER - OPERATING SUPPLIES ODP BUSINESS SOLUTIONS LLC 145081 400 01/26/2026 11,200.00 52230 52980 FIRE PROTECTIVE SERVICES - TRAINING PARTNER2LEARN, LLC 145082 400 01/26/2026 437.98 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS PAUL COBURN & SARAH KROHN 145083 400 01/26/2026 190.62 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS PHILIP & SUSAN GALLION 145084 400 01/26/2026 850.00 55300 53430 RECREATION PROGRAM - PROGRAM EXPENSES POSITIVELY PEWAUKEE 145085 400 01/26/2026 11,679.89 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS PURE REAL ESTATE LLC 145086 400 01/26/2026 48.05 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS QUENTIN & MELISSA DOLL 145087 400 01/26/2026 150.70 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS RICHARD & MARY LASOTA 145088 400 01/26/2026 3,372.35 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS ROBERT DIERINGER 145089 400 01/26/2026 479.51 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS RONALD & TERRI DRAPER 145090 400 01/26/2026 49.98 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS ROSEMARY SCHOLL REVOCABLE TRUST 145091 400 01/26/2026 406.47 51600 52410 CITY HALL - BUILDING REPAIRS & MAINT RUNDLE-SPENCE 145092 400 01/26/2026 139.81 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS RYAN & LINDSAY FILLINGER 145093 400 01/26/2026 135.26 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS SCOTT & LORI DORTON 145094 400 01/26/2026 462.75 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS SHANNA HECHIMOVICH 145095 400 01/26/2026 360.00 52230 53400 FIRE PROTECTIVE SERVICES - OPERATING SUP SHIELD SOLUTIONS 145096 400 01/26/2026 2,257.65 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS STEVEN & KERRY STRECOK 145097 400 01/26/2026 5.00 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS STEVEN & SUSAN VANDOREN 145098 400 01/26/2026 316.04 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS STEVEN SENSIBA 145099 400 01/26/2026 8,542.50 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING STRYKER SALES CORPORATION 145100 400 01/26/2026 105.46 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING Page 118 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 6/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 100 GENERAL FUND 8,647.96 CHECK 400 145100 TOTAL FOR FUND 100: 5,658.74 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS SUSAN JAROSZ 145101 400 01/26/2026 304.73 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS TAMMY PARROTT 145102 400 01/26/2026 67.22 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS THOMAS & LYNN GRUENKE 145103 400 01/26/2026 113.01 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS THOMAS KRUMRAI 145104 400 01/26/2026 1,192.00 52210 53950 FIRE ADMINISTRATION - NEW EQUIPMENT TOTAL TOOL 145105 400 01/26/2026 69.50 53100 53410 HIGHWAY - UNIFORMS TRIPLE CROWN PRODUCTS 145106 400 01/26/2026 124.25 52210 52410 FIRE ADMINISTRATION - BUILDING REPAIRS & UNIFIRST CORP 145107 400 01/26/2026 321.85 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS VALERIE SMITH 145108 400 01/26/2026 74,205.50 55110 53400 LIBRARY - OPERATING SUPPLIES VILLAGE OF PEWAUKEE 145109# 400 01/26/2026 93.73 55200 52230 PARKS - WATER 116.71 55200 52230 PARKS - WATER 86.23 55200 52240 PARKS - SEWER 23.36 55200 52240 PARKS - SEWER 54.00 55200 52950 PARKS - PUBLIC FIRE PROTECTION CHARGE 135.00 55200 52950 PARKS - PUBLIC FIRE PROTECTION CHARGE 74,714.53 CHECK 400 145109 TOTAL FOR FUND 100: 514.00 52230 52980 FIRE PROTECTIVE SERVICES - TRAINING WAUKESHA CO TECHNICAL COLLEGE 145110 400 01/26/2026 979.21 52210 52450 FIRE ADMINISTRATION - TRUNKED RADIO OPER WAUKESHA CO TREASURER 145111 400 01/26/2026 3,045.22 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS WD3 LLC 145112 400 01/26/2026 1,357.44 53100 52210 HIGHWAY - ELECTRICITY WE ENERGIES 145113*# 400 01/26/2026 1,299.08 53100 52220 GAS FOR HEAT (NATURAL GAS) 2,656.52 CHECK 400 145113 TOTAL FOR FUND 100: 119.85 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS WILLIAM & JENNIFER KOUVOUKLIOTIS 145114 400 01/26/2026 138.00 53100 53730 HIGHWAY - ROAD REPAIRS WOLF PAVING 145115 400 01/26/2026 181.79 00000 26310 DEFERRED REVENUES - ADVANCE TAX PAYMENTS YUJIAO TAO 145116 400 01/26/2026 2,000.00 00000 23173 BEB24-0022 Zach Building Co 145117 400 01/26/2026 1,473.33 53100 52400 HIGHWAY - CONTRACTED JANITORIAL A&M CLEANING SOLUTIONS 145118*# 400 01/29/2026 49.14 51430 52150 EMPLOYEE SERVICES - EMPLOYMENT EXAMS ADP SCREENING & SELECTION SERVICES 145119 400 01/29/2026 Page 119 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 7/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 100 GENERAL FUND 31.46 51430 52150 EMPLOYEE SERVICES - EMPLOYMENT EXAMS 80.60 CHECK 400 145119 TOTAL FOR FUND 100: 230.97 53100 53400 HIGHWAY - OPERATING SUPPLIES AIRGAS USA 145120 400 01/29/2026 90.78 51430 53440 EMPLOYEE SERVICES - LICENSES & CERTS ANDREW HEPPE 145121 400 01/29/2026 14,268.30 51510 52120 AUDIT SERVICES BAKER TILLY US LLP 145122*# 400 01/29/2026 33.92 53100 53400 HIGHWAY - OPERATING SUPPLIES BIEBEL'S TRUE VALUE AND JUST ASK RE 145123 400 01/29/2026 500.00 00000 23175 BOB25-0020 Bielinski Homes 145124 400 01/29/2026 389.36 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI BOUCHER CHEVROLET 145125 400 01/29/2026 362.00 51430 52150 EMPLOYEE SERVICES - EMPLOYMENT EXAMS CONCENTRA MED COMPLIANCE ADMIN 145127 400 01/29/2026 110.76 51420 53470 CLERK/TREASURER - NOTICES & PUBLICATIONS CONLEY MEDIA 145128# 400 01/29/2026 73.80 51440 53470 ELECTIONS - NOTICES & PUBLICATIONS 140.74 56300 53470 PLANNER - NOTICES & PUBLICAT 325.30 CHECK 400 145128 TOTAL FOR FUND 100: 4,893.40 53100 53420 HIGHWAY - FUEL COREY OIL 145129 400 01/29/2026 2,873.00 51600 52400 CITY HALL - JANITORIAL SUPPLIES DAN PLAUTZ CLEANING SERVICE 145130 400 01/29/2026 443.70 51930 52150 INSURANCE CONSULTANT DIVERSIFIED BENEFIT SERVICES, INC. 145131 400 01/29/2026 2,621.50 51450 52480 IT - SOFTWARE MAINTENANCE & UPDATES ELEVITY GORDON FLESCH CO INC 145132 400 01/29/2026 7,422.52 51450 52480 IT - SOFTWARE MAINTENANCE & UPDATES 10,044.02 CHECK 400 145132 TOTAL FOR FUND 100: 1,515.00 52230 52430 FIRE PROTECTIVE SERVICES - EQUIP REPAIR FIRE RESCUE SUPPLY LLC 145136 400 01/29/2026 474.57 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI FIRE SERVICE INC 145137 400 01/29/2026 700.00 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI 1,650.00 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI 9,804.48 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI 1,423.16 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI 725.40 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI 14,777.61 CHECK 400 145137 TOTAL FOR FUND 100: 10,000.00 52100 55310 POLICE - EQUIPMENT RENTAL FLOCK SAFETY 145138 400 01/29/2026 1,829.70 56300 52190 PLANNER - OTHER PROFESSIONAL SERVICES FOTH INFRASTRUCTURE & ENVIRONMENT 145140 400 01/29/2026 Page 120 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 8/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 100 GENERAL FUND 210.52 53100 53400 HIGHWAY - OPERATING SUPPLIES GRAINGER 145141 400 01/29/2026 780.00 51450 52190 IT - OTHER PROFESSIONAL SERVICES HEARTLAND BUSINESS SYSTEMS 145142 400 01/29/2026 1,835.80 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI J&L TIRE AND SERVICE CENTER 145144 400 01/29/2026 1,835.80 52230 52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI 3,671.60 CHECK 400 145144 TOTAL FOR FUND 100: 1,264.06 53100 52430 HIGHWAY - EQUIP REPAIR & MAINT JX ENTERPRISES, INC. 145145 400 01/29/2026 310.98 53100 52430 HIGHWAY - EQUIP REPAIR & MAINT 109.99 53100 52430 HIGHWAY - EQUIP REPAIR & MAINT (307.30) 53100 52430 HIGHWAY - EQUIP REPAIR & MAINT 1,377.73 CHECK 400 145145 TOTAL FOR FUND 100: 800.10 51600 52410 CITY HALL - BUILDING REPAIRS & MAINT LAFORCE 145146 400 01/29/2026 343.82 52400 53430 BUILDING SERVICES - ADDRESS TILES LANGE ENTERPRISES, INC 145147 400 01/29/2026 350.53 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING LIFE-ASSIST INC 145148 400 01/29/2026 664.53 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING 152.90 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING 368.14 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING 666.66 52230 53450 FIRE PROTECTIVE SERVICES - EMS OPERATING 2,202.76 CHECK 400 145148 TOTAL FOR FUND 100: 11.40 53100 52430 HIGHWAY - EQUIP REPAIR & MAINT LOCHEN EQUIPMENT 145149 400 01/29/2026 167.91 51600 52410 CITY HALL - BUILDING REPAIRS & MAINT MENARDS 145150*# 400 01/29/2026 289.33 52100 52180 POLICE - COMMUNITY PROGRAM 80.37 52210 53400 FIRE ADMINISTRATION - OPERATING SUPPLIES 195.22 53100 53400 HIGHWAY - OPERATING SUPPLIES 11.89 55200 52410 PARKS - BUILDING REPAIRS & MAINT 27.00 55200 52410 PARKS - BUILDING REPAIRS & MAINT 31.43 55200 52440 PARKS - VEHICLE REPAIR & MAINT 803.15 CHECK 400 145150 TOTAL FOR FUND 100: 38.98 53100 52430 HIGHWAY - EQUIP REPAIR & MAINT MILWAUKEE SPRING & ALIGNMENT 145152 400 01/29/2026 1,599.77 53100 52430 HIGHWAY - EQUIP REPAIR & MAINT 1,638.75 CHECK 400 145152 TOTAL FOR FUND 100: 405.00 51430 52700 EMPLOYEE SERVICES - EMPLOYEE WELLNESS PR MOTION CONNECTED 145153 400 01/29/2026 Page 121 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 9/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 100 GENERAL FUND 181.87 53110 52190 ENGINEERING - OUTSIDE ENGINEERING MSA PROFESSIONAL SERVICES INC 145154*# 400 01/29/2026 1,334.00 00000 21570 DEFERRED COMPENSATION NATIONWIDE RETIREMENT SOLUTIONS 145155 400 01/29/2026 1,334.00 00000 21570 DEFERRED COMPENSATION 1,334.00 00000 21570 DEFERRED COMPENSATION 4,002.00 CHECK 400 145155 TOTAL FOR FUND 100: 325.00 51430 52980 EMPLOYEE SERVICES - TRAINING PARTNER2LEARN, LLC 145157# 400 01/29/2026 6,000.00 51450 52480 IT - SOFTWARE MAINTENANCE & UPDATES 6,325.00 CHECK 400 145157 TOTAL FOR FUND 100: 1,205.00 53110 52190 ENGINEERING - OUTSIDE ENGINEERING RUEKERT & MIELKE, INC. 145158*# 400 01/29/2026 3,009.91 53110 52190 ENGINEERING - OUTSIDE ENGINEERING 4,214.91 CHECK 400 145158 TOTAL FOR FUND 100: 417.33 51600 52410 CITY HALL - BUILDING REPAIRS & MAINT RUNDLE-SPENCE 145159 400 01/29/2026 198.00 55300 52190 RECREATION PROGRAM - CONTRACTED SERVICES SEAT OF THE PANTS PRODUCTIONS LLC 145160 400 01/29/2026 337.90 52100 52180 POLICE - COMMUNITY PROGRAM SUPPLYZONE 145163 400 01/29/2026 11,324.28 52210 52480 FIRE ADMINISTRATION-SFTWR MAINT & UPDATE TARGET SOLUTIONS LEARNING 145164 400 01/29/2026 1,025.25 53100 53480 HIGHWAY - SAFETY EQUIPMENT TRIPLE CROWN PRODUCTS 145166 400 01/29/2026 70.09 52210 53400 FIRE ADMINISTRATION - OPERATING SUPPLIES UNIFIRST CORP 145167 400 01/29/2026 21.06 52210 52260 FIRE ADMINISTRATION - PHONE & CELL VERIZON 145168 400 01/29/2026 500.00 00000 23175 BOB25-0006 Victory Homes of WI, Inc 145169 400 01/29/2026 180.00 52100 53400 POLICE - OPERATING SUPPLIES WI DEPT OF JUSTICE-TIME 145172 400 01/29/2026 247.50 53100 52430 HIGHWAY - EQUIP REPAIR & MAINT ZORN COMPRESSOR & EQUIPMENT 145174 400 01/29/2026 377,592.06 Total for fund 100 GENERAL FUND Page 122 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 10/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 230 STORM WATER MANAGEMENT 38.00 53650 52400 CONTRACTED JANITORIAL AMERICAN PAPER & PACKAGING 144993*# 400 01/26/2026 678.72 53650 52210 ELECTRICITY WE ENERGIES 145113*# 400 01/26/2026 649.54 53650 52220 GAS FOR HEAT (NATURAL GAS) 1,328.26 CHECK 400 145113 TOTAL FOR FUND 230: 736.67 53650 52400 CONTRACTED JANITORIAL A&M CLEANING SOLUTIONS 145118*# 400 01/29/2026 181.88 53650 52480 COMPUTER/PROGRAM MAINTENANCE MSA PROFESSIONAL SERVICES INC 145154*# 400 01/29/2026 544.00 53650 52190 OUTSIDE ENGINEERING RUEKERT & MIELKE, INC. 145158*# 400 01/29/2026 622.66 53650 52190 OUTSIDE ENGINEERING 1,166.66 CHECK 400 145158 TOTAL FOR FUND 230: 288.79 53650 52430 EQUIPMENT REPAIR & MAINT SHARE CORPORATION 145161 400 01/29/2026 501.79 53650 53400 OPERATING SUPPLIES 790.58 CHECK 400 145161 TOTAL FOR FUND 230: 4,242.05 Total for fund 230 STORM WATER MANAGEMENT Page 123 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 11/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 250 TOURISM & CONVENTION 20,000.00 56700 53920 MARKETING PROMOTION & ADVERTISING WAUKESHA PEWAUKEE CVB 145171 400 01/29/2026 72,315.00 56700 53920 MARKETING PROMOTION & ADVERTISING 92,315.00 CHECK 400 145171 TOTAL FOR FUND 250: 92,315.00 Total for fund 250 TOURISM & CONVENTION Page 124 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 12/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 420 CAPTIAL ROAD PROJECTS 67.62 57564 58210 HICKORY GROVE ESTATES CONLEY MEDIA 145015*# 400 01/26/2026 83.32 57564 58210 HICKORY GROVE ESTATES 175.42 57568 58210 LEXINGTON/TAKOMA PH 2 213.10 57568 58210 LEXINGTON/TAKOMA PH 2 539.46 CHECK 400 145015 TOTAL FOR FUND 420: 147.88 57568 58210 LEXINGTON/TAKOMA PH 2 CONLEY MEDIA 145016 400 01/26/2026 630.50 57426 58210 LEXINGTON/TACOMA PH 1 RUEKERT & MIELKE, INC. 145158*# 400 01/29/2026 566.50 57557 58210 SPICE CREEK/MEADOWBROOK FARMS PH 4 485.00 57566 58210 JOSEPH ROAD NEW CONTRACT 1,118.50 57567 58210 SHADY LANE NEW CONTRACT 2,130.00 57569 58210 WETHERSFIELD PH. 1 14,374.12 57570 58210 SPRIGDALE ESTATES - GLENWOOD 19,304.62 CHECK 400 145158 TOTAL FOR FUND 420: 5,976.52 57558 58210 WATERTOWN STRAND ASSOCIATES, INC 145162*# 400 01/29/2026 485.25 57560 58210 SHERWOOD FOREST/BUSSE 430.83 57562 58210 WESTWOOD/CORPORATE CT 812.93 57564 58210 HICKORY GROVE ESTATES 7,705.53 CHECK 400 145162 TOTAL FOR FUND 420: 27,697.49 Total for fund 420 CAPTIAL ROAD PROJECTS Page 125 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 13/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 440 BIKE & PEDESTRIAN 5,636.73 53550 58250 WATERTOWN ROAD/CTH M NORTH AVE TO CREEKS MSA PROFESSIONAL SERVICES INC 145154*# 400 01/29/2026 3,036.02 53550 58220 FIELDHACK PATH STRAND ASSOCIATES, INC 145162*# 400 01/29/2026 8,672.75 Total for fund 440 BIKE & PEDESTRIAN Page 126 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 14/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 450 CITY HALL REMODEL 43.84 57700 58100 CITY HALL REMODEL CONLEY MEDIA 145015*# 400 01/26/2026 43.84 Total for fund 450 CITY HALL REMODEL Page 127 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 15/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 490 CAPTIAL EQUIPMENT 1,973.00 57220 58100 FIRE ADMINISTRATION - CAPITAL EQUIPMENT BAYCOM 144997 400 01/26/2026 18,775.75 57331 58100 HIGHWAY - CAPITAL EQUIPMENT CASPERS' TRUCK EQUIPMENT 145009 400 01/26/2026 60,437.00 57331 58100 HIGHWAY - CAPITAL EQUIPMENT EWALD'S HARTFORD FORD, LLC 145134 400 01/29/2026 13,525.52 57160 58100 IT - CAPITAL EQUIPMENT FORTE 145139 400 01/29/2026 201,430.00 57331 58100 HIGHWAY - CAPITAL EQUIPMENT MILLER-BRADFORD & RISBERG, INC 145151 400 01/29/2026 296,141.27 Total for fund 490 CAPTIAL EQUIPMENT Page 128 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 16/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 600 WATER UTILITY 24.79 10678 52100 TRANS & DIST MAINT-SCADA MAINT AT&T MOBILITY 144995*# 400 01/26/2026 312.41 10921 52230 ADMIN & GEN OPS-PHONE, INTERNET CELL 337.20 CHECK 400 144995 TOTAL FOR FUND 600: 189.95 10632 51239 PUMP MAINT-GENERATOR MAINT & LABOR BATTERIES PLUS LLC 144996*# 400 01/26/2026 34.95 10678 52100 TRANS & DIST MAINT-SCADA MAINT 224.90 CHECK 400 144996 TOTAL FOR FUND 600: 17.49 10633 52400 PUMP MAINT-MAINT AND REPAIR ELLIOTTS ACE HARDWARE 145020*# 400 01/26/2026 12.99 10643 53400 TREATMENT OPS-SUPPLIES AND MISC 30.48 CHECK 400 145020 TOTAL FOR FUND 600: 67.00 10675 52400 TRANS & DIST MAINT-MAINT OF SERVICES FERGUSON WATERWORKS #1476 145022 400 01/26/2026 303.88 10675 52400 TRANS & DIST MAINT-MAINT OF SERVICES 370.88 CHECK 400 145022 TOTAL FOR FUND 600: 11.71 10603 53400 SOURCE OPS- SUPPLIES AND EXPENSES GRAINGER 145025*# 400 01/26/2026 41.94 10617 52400 SOURCE MAINT-MISC WATER SOURCE PLANT 51.35 10617 52400 SOURCE MAINT-MISC WATER SOURCE PLANT 58.70 10617 52400 SOURCE MAINT-MISC WATER SOURCE PLANT (58.70) 10617 52400 SOURCE MAINT-MISC WATER SOURCE PLANT (41.94) 10617 52400 SOURCE MAINT-MISC WATER SOURCE PLANT 63.06 CHECK 400 145025 TOTAL FOR FUND 600: 6,923.74 10641 53410 TREATMENT OPS-CHEMICALS HAWKINS, INC. 145031# 400 01/26/2026 931.30 10652 52400 TREATMENT MAINT-MAINT OF TREATMENT EQUIP 435.45 10652 52400 TREATMENT MAINT-MAINT OF TREATMENT EQUIP 8,290.49 CHECK 400 145031 TOTAL FOR FUND 600: 15.17 00107 12842 BULK WATER FILL STATION MENARDS 145071*# 400 01/26/2026 2.10 10603 53400 SOURCE OPS- SUPPLIES AND EXPENSES 15.29 10611 52310 SOURCE MAINT-BUILDINGS AND GROUNDS 19.54 10611 52310 SOURCE MAINT-BUILDINGS AND GROUNDS (15.29) 10611 52310 SOURCE MAINT-BUILDINGS AND GROUNDS 36.81 CHECK 400 145071 TOTAL FOR FUND 600: Page 129 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 17/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 600 WATER UTILITY 93.00 10642 52310 TREATMENT OPS-WATER TESTING & LAB EXPS NORTHERN LAKE SERVICE, INC 145080 400 01/26/2026 372.00 10642 52310 TREATMENT OPS-WATER TESTING & LAB EXPS 465.00 CHECK 400 145080 TOTAL FOR FUND 600: 5,388.15 10923 52120 ADMIN & GEN OPS-AUDIT/ACCOUNTANT BAKER TILLY US LLP 145122*# 400 01/29/2026 39.09 10921 52400 ADMIN & GEN OPS-TRANSP EXPS REPAIRS BUMPER TO BUMPER 145126* 400 01/29/2026 140.14 10631 52310 PUMP MAINT-BUILD & GROUNDS ELLIOTTS ACE HARDWARE 145133 400 01/29/2026 296.64 00107 12842 BULK WATER FILL STATION FERGUSON WATERWORKS #1476 145135 400 01/29/2026 604.16 00107 12842 BULK WATER FILL STATION 900.80 CHECK 400 145135 TOTAL FOR FUND 600: 39.00 10652 52400 TREATMENT MAINT-MAINT OF TREATMENT EQUIP INDELCO PLASTICS CORPORATION 145143 400 01/29/2026 554.00 10611 52310 SOURCE MAINT-BUILDINGS AND GROUNDS MENARDS 145150*# 400 01/29/2026 21.23 10631 52310 PUMP MAINT-BUILD & GROUNDS 575.23 CHECK 400 145150 TOTAL FOR FUND 600: 181.87 10933 52120 ADMIN & GEN OPS-GIS & ASSET MANAGE MAIN MSA PROFESSIONAL SERVICES INC 145154*# 400 01/29/2026 124.00 10642 52310 TREATMENT OPS-WATER TESTING & LAB EXPS NORTHERN LAKE SERVICE, INC 145156 400 01/29/2026 2,954.50 00107 12810 BLUMD WATER MAIN-BUSSE TO FOSTER RUEKERT & MIELKE, INC. 145158*# 400 01/29/2026 432.80 10678 52100 TRANS & DIST MAINT-SCADA MAINT 3,387.30 CHECK 400 145158 TOTAL FOR FUND 600: 1,205.49 00107 12818 PFAS TREATMET STRAND ASSOCIATES, INC 145162*# 400 01/29/2026 17,918.86 10923 52170 ADMIN & GEN OPS-OUTSIDE ENGINEERING 19,124.35 CHECK 400 145162 TOTAL FOR FUND 600: 30.00 10930 53200 ADMIN & GEN OPS-UTILITY MEMB & CONT EDUC TRI-COUNTY WATERWORKS ASSOC. 145165* 400 01/29/2026 70.00 10930 53200 ADMIN & GEN OPS-UTILITY MEMB & CONT EDUC WI RURAL WATER ASSOCIATION 145173 400 01/29/2026 39,818.75 Total for fund 600 WATER UTILITY Page 130 of 137 CHECK DISBURSEMENT REPORT FOR PEWAUKEE 18/18 Page : 01/29/2026 02:52 PM User: FIORENTINO DB: City Of Pewaukee CHECK DATE FROM 01/17/2026 - 01/29/2026 Amount Dept Account Description Payee Check # Bank Check Date Fund: 650 SEWER UTILITY 24.79 01831 52100 SCADA/TELEMETRY MAINT AT&T MOBILITY 144995*# 400 01/26/2026 312.41 10921 52230 ADMIN & GEN OPS PHONE INTERNET CELL 337.20 CHECK 400 144995 TOTAL FOR FUND 650: 189.95 01834 52400 MAINTENANCE OF GENERAL PLANT STRUCTURE BATTERIES PLUS LLC 144996*# 400 01/26/2026 127.95 01834 52400 MAINTENANCE OF GENERAL PLANT STRUCTURE 317.90 CHECK 400 144996 TOTAL FOR FUND 650: 17.50 01832 52400 MAINTENANCE OF PUMPING EQIUPMENT ELLIOTTS ACE HARDWARE 145020*# 400 01/26/2026 5,388.15 10923 52120 ADMIN & GEN OPS-AUDITOR/ACCOUNTANT BAKER TILLY US LLP 145122*# 400 01/29/2026 39.09 10921 52400 ADMIN & GEN OPS-TRANSP EXPS & REPAIRS BUMPER TO BUMPER 145126* 400 01/29/2026 554.00 01834 52400 MAINTENANCE OF GENERAL PLANT STRUCTURE MENARDS 145150*# 400 01/29/2026 181.88 10933 52120 ADMIN & GEN OPS-GIS & ASSET MANAG MAINT MSA PROFESSIONAL SERVICES INC 145154*# 400 01/29/2026 432.80 01831 52100 SCADA/TELEMETRY MAINT RUEKERT & MIELKE, INC. 145158*# 400 01/29/2026 6,982.90 00107 12837 KOPMEIER SEWER PIPE REPAIR STRAND ASSOCIATES, INC 145162*# 400 01/29/2026 30.00 10930 53200 ADMIN & GEN OPS- MEMBERSHIP & CONT EDU TRI-COUNTY WATERWORKS ASSOC. 145165* 400 01/29/2026 21,889.37 01827 52342 SEWER SERVICE CHARGE - VILLAGE OF PEWAU VILLAGE OF PEWAUKEE 145170 400 01/29/2026 36,170.79 Total for fund 650 SEWER UTILITY '#'-INDICATES CHECK DISTRIBUTED TO MORE THAN ONE DEPARTMENT '*'-INDICATES CHECK DISTRIBUTED TO MORE THAN ONE FUND 882,694.00 TOTAL - ALL FUNDS Page 131 of 137 City of Pewaukee - New Agenda Item Agenda Language: Discussion and possible action to send a letter of support to the U.S. Department of Transportation on behalf of Waukesha County's CTH K Grade Crossing Elimination Project. [Wagner] Sub Item Agenda Language: Background Provided By: Magdelene Wagner Background: Waukesha County is seeking the City's support in their efforts to secure $25 million federal discretionary Better Utilizing Investments to Leverage Development (BUILD) grant for the County K Grade Crossing Elimination Project. Waukesha County is seeking to complete a grade separation of CTH K (Lisbon Road) and the CN Railroad crossing as part of their CTH K corridor reconstruction and upgrade. Please see the attached County K Grade Crossing Elimination Project Purpose and Need Information and Statistics. Attached is a draft letter of support to the U.S. Department of Transportation for this project. Staff is recommending approval of sending the letter of support as requested. Fiscal Impact: Recommended Motion: Council approve signing the letter of support to US Department of Transporation for the CTH K Grade Crossing Elimination. Page 132 of 137 From: Brett Wallace Cc: Brett Wallace; Allison Bussler; Sarah Fraley; Michael Crowley; James Heinrich; Jim Batzko; Timothy Dondlinger Subject: USDOT BUILD Grant Letter of Support for County K Grade Crossing Elimination Project, Waukesha County Date: Saturday, January 3, 2026 11:02:23 AM Attachments: image001.png Letter of Support Template - CTH K Grade Crossing Elimination Project.docx County K Purpose and Need.pdf Importance: High Waukesha County is asking for your help in our efforts to secure a $25 million federal discretionary BUILD grant for the County K Grade Crossing Elimination Project. The USDOT’s Better Utilizing Investments to Leverage Development (BUILD) Grant program provides funding for surface transportation projects with significant local or regional impact. It enables project sponsors to pursue complex, multi-modal, and multi- jurisdictional projects that are often difficult to finance through traditional grant sources. We believe the County K Grade Crossing Elimination Project is a strong grant candidate that will perform well during evaluation and exceed the published grant merit criteria, project readiness determination, and benefit-cost analysis. The proposed elimination of the at-grade CN Railroad crossing is part of our larger planned expansion and modernization of the CTH K (Lisbon Road) corridor between CTH JK (Lyndale Road) and Brookfield Road. The BUILD grant will help fund the expansion of CTH K between CTH F (Redford Blvd) and Roberta Drive, the construction of a new highway bridge over the CN Railroad, highway safety improvements, local road improvements, and new bike/pedestrian accommodations. The County K Grade Crossing Elimination Project is the first step in completing the 6-mile CTH K Corridor expansion and modernization and would be constructed in 2031-32, subject to a successful BUILD grant application and USDOT awarding Waukesha County federal funding. Attached is a Letter of Support Template for you to use. Also attached you’ll find a County K Purpose and Need document that includes specific project information and statistics that you can consider for inclusion in your Letter of Support. Please include information about your organization/business and a description of why the proposed project is important to you and/or your customers/stakeholders. Personalized letters of support are the best. Please share how the proposed improvements will directly improve your personal experience using CTH K and/or share how the proposed changes will help your business, institution, or community and positively and directly impact and improve you customer and/or resident experience. Waukesha County will be submitting our application on February 20 th, so we’d like to have letters returned by February 13th to allow us to include them in our application response to USDOT. If you would like to learn more about the proposed project or have questions about the BUILD Grant Letter of Support, please let Allison, Sarah or I know, and we will follow up with additional information. Thank you for your help and support towards making this important and transformational Page 133 of 137 project a reality. Brett Wallace, P.E. Engineering Services Manager Waukesha County DPW Engineering 515 W. Moreland Blvd., Room 220 Waukesha, WI 53188 bwallace@waukeshacounty.gov (262) 896-8538 Strategic-Positivity-Command-Woo-Achiever Confidentiality: This e-mail is intended for the specific delivery to and use by the person(s) to whom it is addressed. If you have received this e-mail in error, you are notified that any disclosure, copying, distribution and use of this e- mail or any attachment is prohibited. Please reply to the sender immediately if you have received the e-mail in error, and delete the original and any copy from your computer. Thank you. Notice: Waukesha County is subject to Wisconsin’s Public records law. Page 134 of 137 COUNTY K GRADE CROSSING ELIMINATION PROJECT PURPOSE AND NEED, INFORMATION AND STATISTICS Project Purpose and Need: The purpose of a grade separation between County K and the CN railroad stems from a comprehensive evaluation of safety, traffic operations, and regional planning considerations. The key reasons for justifying grade separation are as follows: Enhanced Public Safety: The primary impetus is to eliminate the existing at-grade conflict point between County K traffic and trains, thereby enhancing public safety. From 2020 to 2024, there were 17 crashes near the railroad crossing and the Duplainville Road intersection, with 11 of these being rear-end crashes, likely due to traffic slowing or stopping near the crossing. Grade separation provides the next safest crossing after outright closure. High Exposure Factor: The existing at-grade crossing has a high "exposure factor", which is calculated by multiplying the number of trains per day by the number of highway vehicles per day. A higher exposure value indicates greater potential for crashes and other safety issues. Reduced Motorist Delays: The grade separation aims to reduce motorist delays caused by trains occupying the crossing. The CN railroad operates an average of 34 trains per day through the crossing, with speeds typically between 30 and 50 mph, capable of reaching 60 mph. Delays impact traffic flow and can lead to queues. Improved Emergency Vehicle Response Times: Eliminating the at-grade crossing will directly improve response times for emergency vehicles. Law enforcement has identified an overpass at County K as a high priority for improvements. County Roadway System Resilience: Currently between I-94 and the north county line there are 10 at grade crossings (including 5 county highways) and only one grade separated crossing (at WIS 190) at a distance of 10.4 miles along the railroad. With the heavy mainline rail traffic on this line, having redundant east-west connections over the rail, and therefore not subject to delays by rail traffic, will provide resiliency to the roadway system as a whole. These connections offer opportunities for traffic to redirect and rebalance if there are blockages related to construction activities, crashes, or other incidents. Sight Distance & Duplainville Road Operations: Sight distance problems exist at the Duplainville Road intersection, which is located approximately 200 feet west of the CN crossing. This makes it difficult for drivers to see both directions of travel along County K. Westbound left-turn queues on County K can back up to the railroad tracks, indicating an impact on the corridor's capacity. Additionally, when longer queues develop during a rail crossing, the westbound to southbound movement on Duplainville Rd results in further delays as westbound traffic navigates past the left turn movement which must wait for the eastbound traffic and queue to clear. Regional and Local Planning Alignment: The Village of Sussex 2040 Comprehensive Plan specifically identifies grade separation on County K at the CN Railroad as a key consideration for ensuring east/west Page 135 of 137 access at all times. Waukesha County's study also takes into account future land use planning and multimodal needs. VISION 2050: A Regional Land Use and Transportation Plan for Southeastern Wisconsin: The year 2050 regional land use and transportation plan, being a part of the master plan for the physical development of the Region and set forth in SEWRPC Planning Report No. 55, includes the planned widening of CTH K (Lisbon Road) from two to four lanes between CTH JK (Lyndale Road) and Brookfield Road. Operational Improvements for CN: Currently Weyer Road crosses the Duplainville Siding approximately 10,900 feet north of the south clearance point. This means that a train with the desirable length of 12,000 feet will block the crossing when waiting for an opposing train to pass. Project Information and Statistics: Pavement Age and Condition: The existing pavement along CTH K (Lisbon Road) was originally built in 1961 and has exceeded its useful and expected life, resulting in poor conditions and reduced roadway reliability. Addressing pavement deterioration is necessary to ensure safe and efficient travel for users. Safety Concerns: The CTH K (Lisbon Road) Corridor has a segment crash rate of 285.34 from 2020 to 2024, which is more than three times the statewide average. The fatal and serious injury (KAB) crash rate is 57.7, also three times higher than the statewide average. Within the proposed project area, there were 38 serious injury crashes and one fatality over the same five-year period. These safety issues show the need for improvements to reduce risk and enhance traveler safety. Traffic Delays and Operational Issues: The at-grade Canadian National Railroad crossing on CTH K (Lisbon Road) causes significant traffic delays, with approximately 34 trains crossing daily. In 2025, total daily vehicle delays range from 41 to 63 hours, equating to 0.21 to 0.32 minutes per vehicle. By 2055, delays are projected to increase to between 74 and 160 hours daily, or 0.30 to 0.64 minutes per vehicle, as traffic and train volumes grow. These delays interfere with mobility and contribute to economic losses for residents and businesses. Economic Impact of User Delay: The overall effects of pavement deterioration, safety concerns, and traffic delays create economic problems. Vehicle operation and delay costs are estimated to range from $566,000 to $872,000 annually in 2025, increasing to $2.5 million to $5.4 million by 2055. Over a 30-year period, user delay costs are projected to total over $75 million. Investing in grade separation and infrastructure improvements will provide long-term benefits including improved safety and enhanced regional connectivity. Project Cost: The 0.7-mile project will expand highway capacity, improve safety, improve traffic flow, reduce travel delays, improve bike/pedestrian opportunities and construct a new vehicle-freight rail overpass. The project is estimated to cost $38.9 million. Page 136 of 137 Office of the Mayor City of Pewaukee W240N3065 Pewaukee Road Phone: (262) 691-0770 • Fax: (262) 691-1798 sbierce@pewaukee.wi.us February 2, 2026 The Honorable Sean Duffy Secretary of Transportation U.S. Department of Transportation 1200 New Jersey Ave, SE Washington, D.C. 20590 Dear Secretary Duffy: We are pleased to support Waukesha County’s application to the Better Utilizing Investments to Leverage Development (BUILD) Grant Program for the County K Grade Crossing Elimination Project. This project is essential for improving the connection of County K over the Canadian National (CN) Railroad and ensuring that this important corridor continues to serve our region and Wisconsin’s transportation needs. Completion of the project would significantly enhance safety, alleviate traffic congestion, improve emergency vehicle response times, and boost mobility and operations along County K. The City of Pewaukee’s northern boundary is approximately 0.5 miles south of County K. The Weyer Road crossing is within the City of Pewaukee limits and is shared with the Village of Lisbon. The City of Pewaukee supports Waukesha County’s pursuit of the grade crossing elimination to improve safety at nearby intersections, eliminating the delays caused by the grade crossing, enhancing connectivity throughout the corridor, providing alternative modes of transportation with the bike and pedestrian improvements, and increased heavy truck traffic flow and safety. The grade crossing elimination will also improve public safety and emergency response time which is critical with the recent fire contract between the City of Pewaukee and Village of Lisbon. This project will also support local economic development plans in our adjacent communities and boost the economy throughout this region. Thank you in advance for giving Waukesha County’s BUILD grant application your thorough consideration. We strongly believe that the County K Grade Crossing Elimination Project will have a transformative impact on our region and look forward to your favorable response. Sincerely, Steve Bierce Mayor City of Pewaukee Page 137 of 137