Annual Town Meeting of the Qualified Electorate — Agenda packet

NOTICE IS HEREBY GIVEN that the Town of Blooming Grove Annual Meeting will be held on Wednesday, April 22, 2026 at 6:15 PM in the Meeting Room located at the Town Hall, 1880 South Stoughton Road, Madison, Wisconsin. Blooming Grove Annual Meeting Agenda 1. Order of Business – Town Chair Ron Bristol a. Meeting Called to Order b. Reminder for Attendees to Sign In c. Pledge of Allegiance d. Introductions of Elected and Appointed Officials Present 2. Auditor’s Report for 2025 – Kayla Schmidt from Johnson Block 3. Plan Commission Report – Jeff Teuscher, Plan Commission Vice-Chair 4. Public Works Report – Cory Buske, Public Works Supervisor 5. Action Item: Approval of April 23, 2025 Town Annual Meeting Minutes 6. Action Item: Approval of November 19, 2025 Town Elector Budget Meeting Minutes 7. Action Item: Establish date, time and location for the 2027 Blooming Grove Annual Town Meeting (recommendation: Wednesday, April 21, 2027 at 6:15 PM at the Town Hall) 8. Resident Comments, Concerns, Questions, Actions 9. Adjournment Dated and Posted April 1, 2026 Note: A quorum of the Blooming Grove Town Board and/or the Blooming Grove Plan Commission may be in attendance to gather information relevant to their responsibilities. No matter shall be considered, nor shall the Town Board or Plan Commission take any action, at this meeting. 1880 S. Stoughton Road Madison WI 53716 Phone 608-223-1104 * Fax 608-223-1106 www.blmgrove.com FINANCIAL STATEMENT OVERVIEW For the Year Ended December 31, 2025 Johnson Block & Co., Inc. Certified Public Accountants 9701 Brader Way, Suite 202 Middleton, WI, 53562 (608) 274-2002 Fax: (608) 274-4320 2025 AUDIT OVERVIEW Town Annual Meeting Requirements • Annual Financial Statements – required per Section 60.41 of State Statutes. o Statement of financial condition (Balance Sheet) o Previous year’s revenues and expenditures (Statement of Revenues and Expenditures) o Current Indebtedness of the Town (Included in this summary on the GO debt vs capacity) Content of Audit Report • Independent Auditor’s Report – our report is unmodified (draft) • Fund Financial Statements o Contains financial statements on individual funds o Difference in fund types  Governmental Funds – Measure resources available for current use. Funds include Major Funds: General Fund  Major differences in accounting • Capital Assets (Long-term Asset vs. Expenditure, Depreciation) • Debt Obligations (Long-term Liability vs. Annual Expenditure, Principal Payments)- no longer have any • Net Pension Asset (GASB 68) and OPEB liability (GASB 75) • Government-Wide Financial Statements o Report Governmental Activities o Full-accrual basis of accounting o Governmental Fund Financial Statements identified above are converted • Notes to the Financial statements o Contains Summary of Significant Accounting Policies o Footnotes related to Significant Financial Statement Accounts (Cash, Capital Assets, Long-Term Obligations (compensated absences), Employee Retirement Plan, Other Post Employment Benefits, Fund Balance) • Required Supplementary Information (RSI) and Supplementary Information (SI) o Budget to Actual Schedule o GASB 68 and 75 Schedules o Detailed budget to actual schedules for revenue and expenditures Other Reports • Department of Revenue Municipal Financial Report – Form CT o Used to determine state shared revenues and state transportation aids o Required by DOR and DOT 2025 2024 Cash 1,253,663 $ 1,540,196 $ Taxes Receivable 74,675 86,632 Accounts Receivable 28,522 25,726 Other Assets 5,101 3,259 Total Assets 1,361,961 $ 1,655,813 $ Current Liabilities 18,567 12,114 Total Liabilities 18,567 12,114 Deferred Inflows- tax levy for subsequent year 212,970 210,384 Total Liabilities and Deferred Inflows 231,537 222,498 Total Fund Balance 1,130,424 1,433,315 Total Liabilities, Deferred Inflows and Fund Balance 1,361,961$ 1,655,813 $ Nonspendable 5,101 $ 3,259 $ Assigned 524,284 712,710 Unassigned 601,039 717,346 1,130,424$ 1,433,315 $ Unassigned Fund Balance is approximately 58% of general fund 2025 expenditures. Liabilities, Deferred Inflows and Fund Balance Detail of General Fund Balance General Fund Assets TOWN OF BLOOMING GROVE 2025 Financial Statement Highlights 1 Actual Original Budget Amended Budget Variance Revenues: Taxes 202,269 $ 189,347 $ 189,347 $ 12,922 $ Intergovernmental 249,680 204,592 244,925 4,755 Licenses and Permits 41,260 67,905 29,846 11,414 Fines, Forfeits and Penalties 568 1,500 1,500 (932) Public Charges for Services 112,441 111,490 112,066 375 Investment Income 66,291 62,000 64,020 2,271 Miscellaneous 59,540 49,113 49,113 10,427 732,049 685,947 690,817 41,232 Expenditures: Current: General Government 279,414 254,673 292,830 13,416 Public Safety 249,306 235,423 245,882 (3,424) Public Works 340,974 379,495 360,059 19,085 Leisure Activities 16,755 5,000 16,887 132 Public Service Enterprises 11,046 7,200 14,324 3,278 Capital Outlay 137,445 100,000 131,478 (5,967) Total Expenditures 1,034,940 981,791 1,061,460 26,520 Change in Fund Balance (302,891) (295,844) (370,643) 67,752 Fund Balance - Beginning of Year 1,433,315 1,433,315 1,433,315 - Fund Balance - End of Year 1,130,424$ 1,137,471 $ 1,062,672 $ 67,752 $ TOWN OF BLOOMING GROVE 2025 Financial Statement Highlights General Fund Budget to Actual Comparison 2 2021 2022 2023 2024 2025 General Government 216,674 $ 199,253 $ 206,181 $ 240,472 $ 279,414 $ Public Safety 239,906 242,466 248,065 253,293 249,306 Public Works 303,014 308,932 320,928 334,188 340,974 Leisure Activities 14,571 12,650 15,476 15,291 16,755 Conservation and Development 688 326 655 1,350 - Public Service Enterprise 12,241 12,431 11,320 14,492 11,046 Capital Outlay 69,423 348,798 228,060 89,504 137,445 Totals 856,517 $ 1,124,856$ 1,030,685 $ 948,590 $ 1,034,940$ TOWN OF BLOOMING GROVE General Fund Expenditures Actual 2021-2025 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 2021 2022 2023 2024 2025 General Government Public Safety Public Works Leisure Activities Conservation and Development Public Service Enterprise Capital Outlay 3 2024 General Fund Expenditures Total Expenditures: $948,590 TOWN OF BLOOMING GROVE 2025 General Fund Expenditures Total Expenditures: $1,034,940 General Government 27.0% Public Safety 24.1% Public Works 32.9% Leisure Activities 1.6% Conservation and Development 0.0% Public Service Enterprise 1.1% Capital Outlay 13.3% General Government 25.4% Public Safety 26.7% Public Works 35.2% Leisure Activities 1.6% Conservation and Development 0.1% Public Service Enterprise 1.5% Capital Outlay 9.4% 4 2021 2022 2023 2024 2025 Taxes $473,840 $438,127 $410,239 $347,524 $202,269 Intergovernmental 195,979 206,662 344,779 254,959 249,680 Licenses and Permits 43,325 38,277 64,072 43,565 41,260 Fines, Forfeits and Penalties 2,027 2,101 1,634 1,915 568 Public Charges for Services 114,248 112,682 104,329 109,249 112,441 Investment Income 2,146 20,621 85,343 93,935 66,291 Miscellaneous 93,531 92,684 90,003 52,045 59,540 Totals $925,096 $911,154 $1,100,399 $903,192 $732,049 Town of Bloomin g Grove General Fund Revenues Actual 2021 - 2025 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 2021 2022 2023 2024 2025 Taxes Intergovernmental Licenses and Permits Fines, Forfeits and Penalties Public Charges for Services Investment Income Miscellaneous 5 Total Revenues: $903,192 2024 General Fund Revenues Total Revenues: $732,049 TOWN OF BLOOMING GROVE 2025 General Fund Revenues Taxes 38.5% Intergovernmental 28.2% Licenses and Permits 4.8% Fines, Forfeits and Penalties 0.2% Public Charges for Services 12.1% Investment Income 10.4% Miscellaneous 5.8% Taxes 27.6% Intergovernmental 34.1% Licenses and Permits 5.6% Fines, Forfeits and Penalties 0.1% Public Charges for Services 15.4% Investment Income 9.1% Miscellaneous 8.1% 6 2021 2022 2023 2024 2025 G.O. Debt Limit 9,106,785$ 11,064,665 $ 12,328,130 $ 12,942,010 $ 13,715,095 $ Outstanding G.O. Debt - - - - - Difference 9,106,785 $ 11,064,665 $ 12,328,130 $ 12,942,010 $ 13,715,095 $ % Available 100.00% 100.00% 100.00% 100.00% 100.00% Equalized Value 182,135,700$ 221,293,300 $ 246,562,600 $ 258,840,200 $ 274,301,900 $ Growth (1,801,000) $ 39,157,600 $ 25,269,300 $ 12,277,600 $ 15,461,700 $ % Growth -0.98% 21.50% 11.42% 4.98% 5.97% TOWN OF BLOOMING GROVE G. O. Debt vs. Capacity Actual 2021 - 2025 7 Page 1 Town of Blooming Grove Annual Town Meeting Minutes April 23, 2025 **draft** Chair Bristol called the meeting to order at 6:15 PM. The Pledge of Allegiance was recited. Chair Bristol introduced Town Board Supervisors Jeff Teuscher, Amy Schroeder, Dave Young, and Frank Woznick. He acknowledged that Clerk/Treasurer/Administrator John Wright and Public Works Supervisor Cory Buske were present. Also in attendance were Kayla Schmidt (departed at 6:27 PM) from Johnson Block and Town residents Deborah Sellers, Ken Norton, Sandra Docter, Barb Hockett (departed at 7:15 PM), and David Braga. Auditor’s Report Kayla Schmidt of Johnson Block & Associates presented the draft 2024 Financial Statements with Independent Auditor’s Report. She noted that it was free of material misstatement. She reviewed total liabilities, deferred inflows of resources, and net position. Schmidt noted that material assets include roads, park shelters, etc. There is an overall decline in income due to past Town Board decisions to reduce the enacted levy well below the allowable levy. Any shortfalls have been compensated by applying the surplus accrued interest and by drawing down reserves as the Town nears its dissolution in October of 2027. Fund balances were reviewed which are adequate to cover 76% of General Fund Expenditures. The Town has continued to be debt-free in 2024. All remaining ARPA funds distributed to the Town have been expended in 2024. Any remaining assets or obligations remaining upon annexation are assumed by the City of Madison. Schmidt stated that she will file Form CT on behalf of the Town that is due on May 15, 2025. Plan Commission Report Plan Commission Chair Dave Young stated that there have been no major property developments in the Town since the prior year. Town staff has been in communication with the Assistant City of Madison Attorney to develop an informational sheet regarding changes during the transition period. There were follow-up questions regarding the timeline for the connection to public services, post-annexation. It was noted that improved paving could delay the extension of City services; however, some residents may experience a failed septic or well prior to the availability of City services. Ron Bristol noted that a prior Town poll that was taken indicated that Town residents did not want to connect to City services prior to annexation. Ken Norton recommended that the City develop a timeframe for connection by neighborhood. Sandra Docter recommended that the Town investigate the costs incurred by residents in other communities already annexed into the City of Madison. Jeff Teuscher stated that a portion of the Town of Middleton was annexed into the City of Madison in the past, but are still on private well and septic. Ron Bristol cautioned that research does imply what the City may or may not do at a future date. Dave Young reported that Liz Johnson resigned her position on the Town Plan Commission and Commissioner Cheryl Larson moved to Door County. Those vacancies were filled by appointment with Dwight Johnson and Erin Pierce. The term for Commissioner Mike Meyers will lapse on April 30, 2025 and will result in another vacancy. The request for letters of intent has been posted; the deadline to respond is June 5, 2025 by noon. Public Works Department Report Public Works Supervisor Cory Buske reported that it was a relatively mild winter. There were no breakdowns of equipment or other issues. He noted that sections of the cemetery wall along Pflaum Road were repaired. Paving is scheduled for roads within the Rambling Acres neighborhood. Carncross Road might be addressed next year. The annual clean sweep event will be held in Thurber Park between 7 AM and 11 AM on May 3, 2025. Buske further reported that work by ATC was completed this past year. The City of Madison has notified the Town of Blooming Grove Annual Public Hearing for the Town of Blooming Grove 2026 Budget Minutes for November 19, 2025 **draft** Chair Bristol called the Town Elector meeting to order at 5:30 PM. Those in attendance were reminded to sign in. Town Supervisors in attendance were Amy Schroeder, Jeff Teuscher, Frank Woznick, and Dave Young. Also present were Erin Pierce, Deborah Sellers, Rachel Salemi, Barb Hockett, Clerk/Treasurer/Administrator John Wright, and Public Works Supervisor Cory Buske. Those in attendance recited the Pledge of Allegiance. Wright attested to proper proof of posting. 2a. Open Public Hearing for the Proposed 2026 Town Budget: Chair Bristol opened the public hearing at 5:32 PM. 2b. Introduce 2026 budget summary, proposed levy, and planned road work: Deborah Sellers expressed curiosity about interest on taxes (page 2 of the detailed budget). Clerk/Treasurer/Administrator Wright explained that he could not forecast a 2026 budget number as it is unknown when residents will pay delinquent special charges on their tax bills from past years. He noted that Dane County annually pays the Town unpaid property taxes in August and distributes delinquent special charges, including interest, around the same time. Wright presented a brief summary of the 2025 budget year-to-date followed by an overview of the changes to the 2026 budget. Some highlighted topics included the loss of 10% of building permit fees when the City of Madison takes over building inspection effective January 1, 2026. Additional unallocated funds were required to balance the 2026 budget which will reduce the projected interest on investments. The Board had met several times in the past to discuss the local levy and have proposed for that to remain at $100,000. The 2025 pay 2026 mill rate cannot be determined until all taxing jurisdictions have adopted their budgets and the School Lottery Tax Credit has been published. Other factors influencing local property taxes are the Lottery Credit, the First Dollar Credit, and approved referenda to exceed the levy for local school districts. The Town has been awarded $24,150.53 towards the milling and asphaltic lift on Carncross; the money will not been added to the proposed 2026 budget; it will be an offset to actual expenses incurred in 2026 and will be part of a future budget amendment. The Town share of resurfacing Pflaum Road by the City of Madison has not been added to the 2026 budget as the project has yet to begin and billing may be issued after the Town has been attached to the City at the end of the day on October 31, 2027. Deborah Sellers asked the nature of building maintenance expenses (page 4 of 2026 budget expense details). Wright responded that it included rerouting HVAC ducts in the main office. The category also includes the inspection of fire extinguishers, pest control, office cleaning, and the Town share to paint the Trachte Building roof (Madison paid half of the expense). There was a brief discussion regarding the constituent factors comprising the designated fund balance applied (page 3 of the 2026 budget revenue details). It was noted that in 2026, in addition to Carncross, Beegs and Brugger (from the intersection with Bittner north) will also be milled and resurfaced. 2c. Close Public Hearing for the Proposed 2026 Town Budget: Chair Bristol moved to close the public hearing; 2nd Supervisor Schroeder. Motion carried at 6:13 PM. 3. Adjournment: Chair Bristol made a motion to adjourn; 2nd by Supervisor Young. Motion carried 5-0 at 6:14 PM. Minutes written and submitted by John Wright, Clerk/Treasurer/Administrator Page 2 the reconstruction of Pflaum Road between Highway 51 and Monona Drive. This is likely to be completed in two phases. Action Item: 2024 Town Annual Meeting Minutes A motion was made by Ron Bristol to approve the Town Annual Meeting minutes of April 24, 2024, as presented; 2nd by Amy Schroeder. Motion carried 7-0 with one abstention. Action Item: 2024 Town Budget Meeting Minutes A motion was made by Ron Bristol to approve the Town Budget Meeting minutes of November 11, 2024, as presented; 2nd by Dave Young. Motion carried 6-0. Location, Time, Date of Next Year's Annual Meeting A motion was made by Frank Woznick to hold next year’s Annual Town Meeting on Wednesday, April 22, 2026 at 6:15 PM at the Town Hall; 2nd by Dave Young. Motion carried 5- 0. Resident Comments, Concerns, Questions, Actions Deborah Sellers asked about whether the lease for the Trachte Building had been renewed. Wright responded that the City discovered an error in the original agreement; the lease will be renewed in October. There was a brief discussion about updates to the Town website. Although the Town is a member of the Wisconsin Towns Association and Town Advocacy Council, they have not been contacted for an opinion regarding the proposed closure of Powers Avenue at the WISR crossing by the Railroad Commission. In response to a request for plantings at Thurber Park, it was recommended that the matter be presented for consideration at the Town Plan Commission. Sandra Docter introduced the unique circumstances in the southwest corner of the Township (public lands, less urban, situated near the waste treatment plant, etc.). Clerk/Treasurer/Administrator Wright stated that City plans for the neighborhood will likely be contained in their Future Use Map as part of their adopted Comprehensive Plan. Adjournment A motion was made by Ron Bristol to adjourn the Town Annual Meeting; 2nd by Jeff Teuscher. Motion carried 5-0 at 7:23 PM. Written and Submitted by John Wright Town Clerk/Treasurer/Administrator Approved: