November 2025 P&L budget vs actual

Jan - Nov 25 Budget $ Over Budget Ordinary Income/Expense Income 41000 · General Property Tax Levy 41110 · General Prperty Tax Collected 2,297,609.31 1,161,900.00 1,135,709.31 41111 · Personal Property Tax Collected 0.00 0.00 0.00 41114 · Property Tax settlement Fr. Co. 300,196.96 41116 · State Lottery Tax Credit 4,665.02 Total 41000 · General Property Tax Levy 2,602,471.29 1,161,900.00 1,440,571.29 41117 · Other Taxes 41155 · Managed Forest Land Tax 1,338.21 41165 · Accommodations Tax 21,303.78 Total 41117 · Other Taxes 22,641.99 43000 · Intergovernmental Revenues 43410 · State Shared Revenues 39,812.66 39,354.00 458.66 43420 · Fire Insurance Dues 13,210.03 12,000.00 1,210.03 43430 · Computer State Aid 24.94 25.00 -0.06 43529 · Ambulance State Grant 13,982.02 6,800.00 7,182.02 43531 · State Highway Aids 117,671.36 117,671.00 0.36 43534 · Local Road Improv. Program 27,794.63 43545 · Recycling Grant Program 4,953.10 4,000.00 953.10 43610 · Municipal Services Aid 84.87 43620 · PILT 70.113 April 18,552.57 18,500.00 52.57 43640 · Severance Tax/Yield Tax 0.00 3,000.00 -3,000.00 43650 · Forest Crop/MFL Aid 70.113 0.00 1,350.00 -1,350.00 43660 · PILT 70.114 January 26,879.41 20,000.00 6,879.41 43710 · County Grant Highway/Bridge 0.00 0.00 0.00 43790 · Library Grant from County 0.00 2,800.00 -2,800.00 Total 43000 · Intergovernmental Revenues 262,965.59 225,500.00 37,465.59 44000 · Licenses and Permits 44110 · Liquor & Malt Beverage License 470.00 460.00 10.00 44115 · Operator & Cigarette Licenses 80.00 90.00 -10.00 44210 · Dog Licenses 475.58 365.00 110.58 Total 44000 · Licenses and Permits 1,025.58 915.00 110.58 46000 · Public Charges for Services 46100 · Liquor License Publication Fee 30.00 30.00 0.00 46110 · Clerk's Fees 101.50 46210 · Disposal Fee 3,817.00 3,500.00 317.00 46230 · Ambulance Service-Life Quest 4,971.90 46300 · Fire & Street Signs 725.00 46500 · Accommodations Tax Permit 175.00 500.00 -325.00 Total 46000 · Public Charges for Services 9,820.40 4,030.00 5,790.40 47400 · Local Departments 47410 · NEMSD EMR Stipend 14,605.20 Total 47400 · Local Departments 14,605.20 48000 · Miscellaneous Revenues 11:57 AM Town of Winchester 12/08/25 Profit & Loss Budget vs. Actual Accrual Basis January through November 2025 Page 1 Jan - Nov 25 Budget $ Over Budget 48100 · Interest 4,277.40 7,000.00 -2,722.60 48110 · Interest - EMS 0.00 5,000.00 -5,000.00 48200 · Rental of Public Building 13,250.00 12,200.00 1,050.00 48303 · Sale of Highway Equipment 0.00 6,000.00 -6,000.00 48309 · Sale other Equip & Property 29,800.00 48900 · Other Miscellaneous Revenues 48901 · Library Reimbursements -160.10 48904 · Insurance Premium Adjustments 2,000.00 2,000.00 0.00 48906 · Fire Dept Reimbursements 20.00 Total 48900 · Other Miscellaneous Revenues 1,859.90 2,000.00 -140.10 48000 · Miscellaneous Revenues - Other 1,204.67 803.00 401.67 Total 48000 · Miscellaneous Revenues 50,391.97 33,003.00 17,388.97 48500 · Donations /Contributions 48502 · Fire Dept 1,000.00 48503 · Town Lakes Committee Monies 2,000.00 48504a · Library Donations 1,050.00 48505 · Town 0.00 5,500.00 -5,500.00 48500 · Donations /Contributions - Other 422.86 Total 48500 · Donations /Contributions 4,472.86 5,500.00 -1,027.14 49000 · Other Financing Sources 49100 · Proceeds of long-term debt 0.00 150,000.00 -150,000.00 Total 49000 · Other Financing Sources 0.00 150,000.00 -150,000.00 59910 · Intergovernmental Expenses 59912 · 20 % MFL to Vilas County -267.64 59915 · PILT 70.114 January -16,051.70 59917 · January Settlement - Taxes -548,917.29 59918 · February Settlement - Taxes -876,392.94 Total 59910 · Intergovernmental Expenses -1,441,629.57 Total Income 1,526,765.31 1,580,848.00 -54,082.69 Gross Profit 1,526,765.31 1,580,848.00 -54,082.69 Expense 51000 · General Government 51100 · Town Board 51101 · Chairmann Salary 11,000.00 12,000.00 -1,000.00 51102 · Supervisor 1 Salary 5,958.37 6,500.00 -541.63 51103 · Supervisor 2 Salary 5,958.37 6,500.00 -541.63 51111 · Board Mileage & Expense 1,487.48 1,000.00 487.48 51112 · Board Publications 67.13 1,000.00 -932.87 51113 · License Publications 58.07 40.00 18.07 51114 · Association Dues 1,038.20 875.00 163.20 Total 51100 · Town Board 25,567.62 27,915.00 -2,347.38 51300 · Legal Fees 2,892.80 4,000.00 -1,107.20 11:57 AM Town of Winchester 12/08/25 Profit & Loss Budget vs. Actual Accrual Basis January through November 2025 Page 2 Jan - Nov 25 Budget $ Over Budget 51350 · Website 600.84 1,500.00 -899.16 51400 · Clerk 51420 · Clerk Salary 51421 · Deputy Clerk Salary 473.00 51420 · Clerk Salary - Other 22,443.63 25,000.00 -2,556.37 Total 51420 · Clerk Salary 22,916.63 25,000.00 -2,083.37 51423 · Clerk Office Supplies 567.93 1,200.00 -632.07 51424 · Clerk Mileage and Expense 277.12 600.00 -322.88 51426 · Clerk Equipment Maintenance 3,388.02 5,500.00 -2,111.98 51440 · Elections 51425 · Voting Machine 68.62 1,000.00 -931.38 51441 · Poll Workers 945.00 1,200.00 -255.00 51442 · Training/testing 120.00 500.00 -380.00 51443 · County Fee 150.00 150.00 0.00 51440 · Elections - Other 0.00 100.00 -100.00 Total 51440 · Elections 1,283.62 2,950.00 -1,666.38 Total 51400 · Clerk 28,433.32 35,250.00 -6,816.68 51500 · Treasurer & Assessor 51520 · Treasurer Salary 11,500.00 12,000.00 -500.00 51528 · Treasurer Supply and Expense 2,149.83 2,500.00 -350.17 51530 · Assesor Salary 17,400.00 17,500.00 -100.00 51533 · Assessor Mileage and Expenses 201.00 200.00 1.00 51535 · Board of Review 290.00 240.00 50.00 51537 · Accountant 2,702.27 2,600.00 102.27 Total 51500 · Treasurer & Assessor 34,243.10 35,040.00 -796.90 51600 · Community Building 51602 · Community Building Expenses 51603 · Community Building Custodian 3,438.17 3,600.00 -161.83 51604 · Community Building Utilities 4,574.55 5,500.00 -925.45 51606 · Community Building Supplies 644.24 600.00 44.24 51607 · Community Bldg Maintenance 13,185.83 20,000.00 -6,814.17 Total 51602 · Community Building Expenses 21,842.79 29,700.00 -7,857.21 Total 51600 · Community Building 21,842.79 29,700.00 -7,857.21 51700 · Social Security 19,997.91 20,000.00 -2.09 51932 · Highway Insurance 51932a · Unemployment Compensation 214.50 540.00 -325.50 51932 · Highway Insurance - Other 1,545.00 6,700.00 -5,155.00 Total 51932 · Highway Insurance 1,759.50 7,240.00 -5,480.50 51938 · Other Insurance 16,376.00 23,000.00 -6,624.00 51000 · General Government - Other 122.99 Total 51000 · General Government 151,836.87 183,645.00 -31,808.13 52000 · Public Safety 52100 · ES Building 52101 · ES Building Supplies 1,837.57 2,200.00 -362.43 11:57 AM Town of Winchester 12/08/25 Profit & Loss Budget vs. Actual Accrual Basis January through November 2025 Page 3 Jan - Nov 25 Budget $ Over Budget 52102 · ES Building Utilities 10,453.63 15,000.00 -4,546.37 52103 · ES Building Custodian 2,505.00 5,000.00 -2,495.00 52104 · ES Building Maintenance 11,878.33 25,000.00 -13,121.67 52100 · ES Building - Other 264.00 Total 52100 · ES Building 26,938.53 47,200.00 -20,261.47 52200 · Fire Department 52201 · Fire Department Budget Allottme 52201a · Fire Inspections 1,365.00 1,500.00 -135.00 52201b · Office Equip/Supplies 37.84 200.00 -162.16 52201c · Out of House Training/Conferenc 600.00 500.00 100.00 52201d · Miscellaneous 144.68 100.00 44.68 52201e · Fire Utilities 422.76 500.00 -77.24 Total 52201 · Fire Department Budget Allottme 2,570.28 2,800.00 -229.72 52203 · Fire Chief Compensation 3,300.00 3,600.00 -300.00 52205 · Fire Dept. Repairs and Supplies 52205a · Cascade System Testing 14.10 800.00 -785.90 52205b · Well--Update Supply Line 0.00 0.00 0.00 52205c · Training Supplies 164.53 100.00 64.53 52205d · Pump Testing/Chassis Maintenanc 5,016.36 6,000.00 -983.64 52205e · Equip. Maintenance/Fuel 2,549.10 2,000.00 549.10 52205f · Miscellaneous 0.00 250.00 -250.00 Total 52205 · Fire Dept. Repairs and Supplies 7,744.09 9,150.00 -1,405.91 52207 · Equipment 52207a · PPE/SCBA 9,171.15 0.00 9,171.15 52207b · Tools 0.00 1,000.00 -1,000.00 52207c · Communications 305.00 500.00 -195.00 52207e · 2% Fire Dues Expenditures 21,331.88 12,000.00 9,331.88 Total 52207 · Equipment 30,808.03 13,500.00 17,308.03 52208 · Fire Dept. Dues 0.00 50.00 -50.00 52210 · LOSAP 7,518.38 7,500.00 18.38 Total 52200 · Fire Department 51,940.78 36,600.00 15,340.78 52300 · Ambulance 52303 · Distribution of EMS Grant 1,525.61 6,800.00 -5,274.39 52304 · Ambulance Department 52309 · Ambulance Dept. Maintenance 52309B · Ambulance Dept Equipment 248.90 52309 · Ambulance Dept. Maintenance - Other 382.57 2,000.00 -1,617.43 Total 52309 · Ambulance Dept. Maintenance 631.47 2,000.00 -1,368.53 52309A · Ambulance Dept Supplies 1,089.75 2,500.00 -1,410.25 52314 · Training & Licensing 400.00 750.00 -350.00 52316 · Inoculations 0.00 100.00 -100.00 52317 · Administration 1,959.67 1,500.00 459.67 52319 · HYMC Interceptions 800.00 11:57 AM Town of Winchester 12/08/25 Profit & Loss Budget vs. Actual Accrual Basis January through November 2025 Page 4 Jan - Nov 25 Budget $ Over Budget Total 52304 · Ambulance Department 4,880.89 6,850.00 -1,969.11 52306 · Ambulance Director 3,300.00 3,600.00 -300.00 52320 · EMS District 264,927.00 264,927.00 0.00 Total 52300 · Ambulance 274,633.50 282,177.00 -7,543.50 52400 · ES Compensation 52204 · Fire Department Compensation 52204a · Asst. Chief 1,500.00 1,500.00 0.00 52204b · Secretary 550.00 600.00 -50.00 52204c · Treasurer 1,100.00 1,200.00 -100.00 52204d · Volunteers 0.00 8,000.00 -8,000.00 52204 · Fire Department Compensation - Other 3,507.50 Total 52204 · Fire Department Compensation 6,657.50 11,300.00 -4,642.50 52308 · Ambulance Department Compensati 52308a · Asst. Director 125.00 52308b · Volunteers 0.00 6,000.00 -6,000.00 52308 · Ambulance Department Compensati - Other 4,174.50 Total 52308 · Ambulance Department Compensati 4,299.50 6,000.00 -1,700.50 Total 52400 · ES Compensation 10,957.00 17,300.00 -6,343.00 Total 52000 · Public Safety 364,469.81 383,277.00 -18,807.19 53000 · Public Works 53311 · Highways 53311a · Highway Wages/Fica 124,023.10 138,580.00 -14,556.90 53311b · Highway Retirement 20,233.39 23,000.00 -2,766.61 53311c · Highway Maintenance 44,893.47 52,000.00 -7,106.53 53311d · Garage Utilities and Maintenanc 25,904.21 10,000.00 15,904.21 53311e · Hwy Supplies & Maintenace 11,747.31 6,000.00 5,747.31 53312 · Road and Fire Signs 1,832.97 1,500.00 332.97 53321 · Highway In Lieu of Benefits 10,319.65 12,000.00 -1,680.35 53311 · Highways - Other 0.00 8,550.00 -8,550.00 Total 53311 · Highways 238,954.10 251,630.00 -12,675.90 53315 · Highway & Street Construction 53307 · Road Improvement CTH W 0.00 53313 · Gravel 15,505.50 20,000.00 -4,494.50 53316 · Crack Sealing 0.00 20,500.00 -20,500.00 Total 53315 · Highway & Street Construction 15,505.50 40,500.00 -24,994.50 53420 · Street Lights 2,787.38 3,500.00 -712.62 53600 · Sanitation 53630 · Recycling 53631 · Recycling Utilities 3,999.49 3,500.00 499.49 53632 · Recycling Supplies and Expense 53632f · Republic Services 27,264.12 40,000.00 -12,735.88 53632h · AKAR Enterprises 6,594.26 4,200.00 2,394.26 11:57 AM Town of Winchester 12/08/25 Profit & Loss Budget vs. Actual Accrual Basis January through November 2025 Page 5 Jan - Nov 25 Budget $ Over Budget 53632 · Recycling Supplies and Expense - Other 170.78 500.00 -329.22 Total 53632 · Recycling Supplies and Expense 34,029.16 44,700.00 -10,670.84 53635 · Recycling Compensation 53635a · Substitute Compensation 525.00 2,000.00 -1,475.00 53635b · Recycling HSA 0.00 8,550.00 -8,550.00 53638 · Recycling In Lieu of Benefits 2,273.26 3,200.00 -926.74 53635 · Recycling Compensation - Other 29,669.33 29,528.00 141.33 Total 53635 · Recycling Compensation 32,467.59 43,278.00 -10,810.41 Total 53630 · Recycling 70,496.24 91,478.00 -20,981.76 Total 53600 · Sanitation 70,496.24 91,478.00 -20,981.76 Total 53000 · Public Works 327,743.22 387,108.00 -59,364.78 54000 · Health and Human Services 54200 · Cemetery 3,000.00 3,000.00 0.00 Total 54000 · Health and Human Services 3,000.00 3,000.00 0.00 55000 · Culture, Recreation and Educati 55100 · Library 55110 · Librarian Wages 55110c · Assistant Librarian 10,160.00 6,032.00 4,128.00 55110 · Librarian Wages - Other 15,587.50 26,000.00 -10,412.50 Total 55110 · Librarian Wages 25,747.50 32,032.00 -6,284.50 55111 · Library Books and Supplies 55111a · Books/magazines 2,231.62 1,500.00 731.62 55111b · Supplies Printer 1,426.77 55111b · Supplies - Other 273.38 1,500.00 -1,226.62 Total 55111b · Supplies 1,700.15 1,500.00 200.15 55111c · Library website 694.00 675.00 19.00 55111d · DVDS 189.61 350.00 -160.39 55111e · NWLS 5,199.31 5,500.00 -300.69 55111f · Programs 1,292.51 1,500.00 -207.49 55111g · Misc 70.31 500.00 -429.69 Total 55111 · Library Books and Supplies 11,377.51 11,525.00 -147.49 55100 · Library - Other 161.00 Total 55100 · Library 37,286.01 43,557.00 -6,270.99 55200 · Park 55245 · Park Utiliities 713.30 800.00 -86.70 55250 · Park Custodian 489.26 400.00 89.26 55255 · Park Maintenance 10,419.92 10,000.00 419.92 Total 55200 · Park 11,622.48 11,200.00 422.48 11:57 AM Town of Winchester 12/08/25 Profit & Loss Budget vs. Actual Accrual Basis January through November 2025 Page 6 Jan - Nov 25 Budget $ Over Budget Total 55000 · Culture, Recreation and Educati 48,908.49 54,757.00 -5,848.51 56000 · Conservation and Development 56700 · Chamber of Commerce 1,591.66 2,900.00 -1,308.34 56901 · Planning Committee 0.00 50.00 -50.00 56902 · Winchester Town Lakes Committee 56902a · Resources Protection Reserve 28,735.00 28,735.00 0.00 56902 · Winchester Town Lakes Committee - Other 0.00 250.00 -250.00 Total 56902 · Winchester Town Lakes Committee 28,735.00 28,985.00 -250.00 Total 56000 · Conservation and Development 30,326.66 31,935.00 -1,608.34 57000 · Capital Improvements 57331 · Road Improvement Capital 57332 · CTH W shoulder expand 0.00 57331 · Road Improvement Capital - Other 283,351.83 293,557.00 -10,205.17 Total 57331 · Road Improvement Capital 283,351.83 293,557.00 -10,205.17 57630 · Municipal Bldg Capital Outlay 0.00 Total 57000 · Capital Improvements 283,351.83 293,557.00 -10,205.17 58000 · Debt Retirement 58315 · Ambulance Principal 58320 · Ambulance Interest 6,321.28 6,321.28 0.00 58315 · Ambulance Principal - Other 16,292.71 16,292.71 0.00 Total 58315 · Ambulance Principal 22,613.99 22,613.99 0.00 58801 · New Facility- MSA Principal 58802 · New Facility-MSA Interest 2,325.20 2,325.20 0.00 58801 · New Facility- MSA Principal - Other 3,496.92 3,496.92 0.00 Total 58801 · New Facility- MSA Principal 5,822.12 5,822.12 0.00 58803 · Town Hall & Shop Principal 58804 · Town Hall & Shop Interest 46,702.75 46,702.75 0.00 58803 · Town Hall & Shop Principal - Other 54,834.79 54,834.79 0.00 Total 58803 · Town Hall & Shop Principal 101,537.54 101,537.54 0.00 58805 · Plow/Patrol Truck Principal 58806 · Plow/Patrol Truck Interest 957.08 957.08 0.00 58805 · Plow/Patrol Truck Principal - Other 17,165.39 17,165.39 0.00 Total 58805 · Plow/Patrol Truck Principal 18,122.47 18,122.47 0.00 58850 · 2024 Plow Truck Principal 58855 · 2024 Plow Truck Interest 20,929.21 20,929.21 0.00 58850 · 2024 Plow Truck Principal - Other 53,943.76 53,943.76 0.00 Total 58850 · 2024 Plow Truck Principal 74,872.97 74,872.97 0.00 Total 58000 · Debt Retirement 222,969.09 222,969.09 0.00 59000 · Miscellaneous Expenditures 59900 · Other Financing Uses 62.59 11:57 AM Town of Winchester 12/08/25 Profit & Loss Budget vs. Actual Accrual Basis January through November 2025 Page 7 Jan - Nov 25 Budget $ Over Budget 59901 · Refund of Tax Overpayments 4,323.88 59902 · Service Charge 257.96 100.00 157.96 59908 · Library donations reimbursement 50.00 59909 · Accommodations Tax 70% 14,912.65 59000 · Miscellaneous Expenditures - Other 29.22 Total 59000 · Miscellaneous Expenditures 19,636.30 100.00 19,536.30 6560 · Payroll Expenses 16,420.94 500.00 15,920.94 66900 · Reconciliation Discrepancies 0.00 Total Expense 1,468,663.21 1,560,848.09 -92,184.88 Net Ordinary Income 58,102.10 19,999.91 38,102.19 Other Income/Expense Other Income 91000 · Library - Non Town Controlled 91100 · Vilas County Grant 2,800.00 Total 91000 · Library - Non Town Controlled 2,800.00 Total Other Income 2,800.00 Net Other Income 2,800.00 Net Income 60,902.10 19,999.91 40,902.19 11:57 AM Town of Winchester 12/08/25 Profit & Loss Budget vs. Actual Accrual Basis January through November 2025 Page 8