City Council

Monday, January 19, 2026 City of Sterling Council Meeting at 6:30 PM CITY OF STERLING COUNCIL MEETING AGENDA Council Chambers - First Floor 212 Third Avenue https://us02web.zoom.us/j/85851020181 1. Meeting Opening A. Call to Order B. Roll Call C. Pledge of Allegiance 2. Communication from Visitors A. Public Comment 3. Consent Agenda A. Approval of Minutes B. Approval of Bills and Payroll 4. Items Removed from the Consent Agenda 5. Recommended Personnel Action 6. Presentations and Awards A. Sterling Police Officer of the Year Award B. Sterling Police Non-sworn Employee of the Year Award 7. Business Items A. Proclamation for Dr. Martin Luther King Day B. Change Order #7 for Sanitary Sewer Rehabilitation & Improvements in the amount of $64,241.00 C. Pay Request to Hoerr Construction for Sanitary Sewer Rehabilitation & Improvements in the amount of $100,785.50 Page 1 of 154 D. Agreement with IDOT to upgrade eight (8) ADA Sidewalk Ramps on Illinois Route 2. Four (4) at 2nd Avenue, and Four (4) at 3rd Avenue. E. Resolution No. R2026-01-01 Transferring Jurisdiction and Control of Real Property to the Industrial Development Commission F. Whiteside County Petition for the Subdivision Plat for PIN 1013306004 8. Staff Reports A. Superintendent of Public Works Brad Schrader Superintendent of Waste Water Cory Bradshaw Superintendent of Building and Zoning Amanda Schmidt Finance Director Cindy VonHolten Chief Pat Bartel Chief David Northcutt City Clerk Teri Sathoff City Attorney Tim Zollinger City Manager Scott Shuma 9. Council Reports A. Alderperson Baker Alderperson Johnson Alderperson Strabala-Bright Alderperson Elston Alderperson Przysucha Alderperson Wise Mayor Merdian 10. Adjourn The City of Sterling in compliance with the Americans with Disabilities Act, requests that persons with disabilities who require certain accommodations to allow them to observe and/or participate in this meeting or have questions about the accessibility of this meeting or facilities, contact the ADA Coordinator at (815) 632-6630 to allow the City of Sterling to make reasonable accommodations for these persons. Page 2 of 154 Page 3 of 154 Page 4 of 154 City of Sterling Council Meeting Minutes January 5, 2026 Meeting Opening Mayor Diana Merdian called the Sterling City Council to order at 6:30 PM on Monday, January 5, 2026.Present: Alderman Aida Baker, Alderman Jim Wise, Alderman Allen Przysucha, Alderman Retha Elston. Absent: Alderman Josh Johnson, Alderman Joe Strabala-Bright. City Manager Scott Shumard, City Attorney Tim Zollinger, Police Chief E. Pat Bartel, Fire Chief David Northcutt, Finance Director Cindy Von Holten, Superintendent of Wastewater Cory Bradshaw, and City Clerk Teri Sathoff were also present. The Pledge of Allegiance was recited. Communication from Visitors There were no communications from visitors present. Consent Agenda Alderman Elston made a motion to approve the following items on the consent agenda: A. Approval of Minutes B. Approval of Bills and Payroll Seconded by Alderman Przysucha. Voting: Ayes – Retha Elston, Aida Baker, Jim Wise, and Allen Przysucha. Nays – None. Items Removed from the Consent Agenda No items were removed from the consent agenda. Recommended Personnel Action Chief Bartel introduced the City’s newest Police Officer, Korbin Geerts. Officer Geerts began his duties on December 24 and was sworn in prior to the Council meeting in order to begin his shift. The Council and staff extended a warm welcome to Officer Geerts. Presentations and Awards Alderperson Elston made a motion to approve the Proclamation Recognizing Monique Castillo for her service as the coordinator of Whiteside County Toys for Tots; Seconded by Alderperson Przysucha. Voting: Ayes – Aida Baker, Jim Wise, Allen Przysucha, Retha Elston. Nays – None. Page 5 of 154 City of Sterling Council Meeting Minutes January 5, 2026 Page 2 Unfinished Business There was no unfinished business. Business Items Alderman Elston made a motion to Approve Pay Request Number 2 (Final) to Helm in the amount of $260,993.35 for Light Street Construction; Seconded by Alderman Baker. Voting: Ayes – Aida Baker, Jim Wise, Allen Przysucha, Retha Elston. Nays – None. Alderman Wise made a motion to Approve Ordinance 2026-01-01 Authorizing the Issuance of not to exceed $41,950,000 General Obligation Bonds (alternate revenue source), Series 2026 of the City of Sterling, Whiteside County, Illinois, Providing the details of such bonds and for an alternate revenue source and the levy of direct annual taxes sufficient to pay the principal of and interest on such bonds, and related matters; Seconded by Alderman Elston. Voting: Ayes – Aida Baker, Jim Wise, Allen Przysucha, Retha Elston, and Mayor Merdian. Nays – None. Staff Reports Superintendent of Wastewater Cory Bradshaw reported crews have been working on replacing a seal at a lift station and jetting out lines. Chief Pat Bartel reported that the three new hires started at the academy today. The north door is functional, and the building is now locked and secure after hours. Chief Bartel thanked his detective section; they had made arrests in a couple of large cases. Chief Northcutt reported there were 358 inspections and 1832 calls for the year 2025. He advised that he would be providing a more detailed report to the Council. The 48-hour on and 96-hour off schedule started on January 1st. City Manager Scott Shumard reported the quiet zone proposal is scheduled to be in this week. The River Edge application was submitted, and the State has requested additional information. That has been finalized and will be submitted. Council Reports Alderperson Baker reported she is looking forward to a great year. Alderperson Przysucha reported that he received a complaint from a citizen regarding an incident on Oak Avenue, a squad car shone its lights into a residence. Chief Bartel stated that there have been a couple of incidents on East Avenue that may have been related. Alderperson Wise stated that 2025 was a great year and is looking forward to an even better 2026. Page 6 of 154 City of Sterling Council Meeting Minutes January 5, 2026 Page 3 Mayor Merdian reported that there will be a Liquor Commission meeting on Tuesday afternoon. She and Attorney Zollinger will be meeting with Mr. Deterlie on Thursday. The work on East 2nd Street should continue this week. Adjourn The meeting adjourned at 6:54 pm. Teri Sathoff City Clerk Page 7 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND REVENUE Department 00 - REVENUE 31110 CORPORATE TAXES 503,741.00 .00 503,741.00 .00 .00 502,289.29 1,451.71 100 480,165.46 31120 FIRE PROTECTION/LIBRARY BLDG 296,012.00 .00 296,012.00 .00 .00 295,128.47 883.53 100 288,177.41 31130 POLICE PROTECTION 296,012.00 .00 296,012.00 .00 .00 295,128.47 883.53 100 288,177.41 31140 LIABILITY INSURANCE 580,504.00 .00 580,504.00 .00 .00 572,373.97 8,130.03 99 550,556.16 31150 WORKER'S COMPENSATION 168,635.00 .00 168,635.00 .00 .00 176,789.81 (8,154.81) 105 169,973.06 31160 POLICE PENSION 1,479,162.00 .00 1,479,162.00 .00 .00 1,467,332.91 11,829.09 99 1,601,336.82 31170 FIRE PENSION 1,778,259.00 .00 1,778,259.00 .00 .00 1,763,915.99 14,343.01 99 1,520,817.43 31200 ROAD & BRIDGE 155,350.00 .00 155,350.00 .00 .00 161,166.74 (5,816.74) 104 153,812.46 31300 SALES TAX 5,919,000.00 .00 5,919,000.00 493,908.48 .00 4,003,520.89 1,915,479.11 68 3,606,925.91 31310 OTHER SALES TAX 778,405.00 .00 778,405.00 58,736.91 .00 454,214.74 324,190.26 58 677,774.12 31400 UTILITY TAX 861,573.00 .00 861,573.00 145,976.19 .00 1,274,959.53 (413,386.53) 148 494,717.27 32100 LIQUOR 86,000.00 .00 86,000.00 7,500.00 .00 41,382.88 44,617.12 48 21,089.58 32200 BUSINESS 14,828.00 .00 14,828.00 325.00 .00 4,635.00 10,193.00 31 5,705.00 32300 AMUSEMENT 43,100.00 .00 43,100.00 .00 .00 1,600.00 41,500.00 4 22,500.00 32400 CONTRACTOR 7,200.00 .00 7,200.00 350.00 .00 4,150.00 3,050.00 58 4,275.00 32500 FRANCHISE 335,755.00 .00 335,755.00 15,499.38 .00 235,511.60 100,243.40 70 256,784.92 33100 BUILDING PERMITS 68,565.00 .00 68,565.00 852.00 .00 48,934.00 19,631.00 71 46,404.00 33200 ALARM USER PERMITS 200.00 .00 200.00 .00 .00 .00 200.00 0 100.00 33310 PARKING STALL RENTAL 8,686.00 .00 8,686.00 2,100.00 .00 6,814.99 1,871.01 78 2,363.00 33400 RENTAL OCCUPANCY PERMITS 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 .00 33500 SOLICITOR REGISTRATION FEES 5,000.00 .00 5,000.00 .00 .00 2,325.00 2,675.00 46 3,870.00 33600 NON-HIGHWAY VEHICLE PERMITS 5,000.00 .00 5,000.00 .00 .00 3,875.00 1,125.00 78 5,000.00 33700 INSPECTION FEES 500.00 .00 500.00 .00 .00 25.00 475.00 5 275.00 34100 STATE INCOME TAX 2,677,652.00 .00 2,677,652.00 149,119.00 .00 1,772,026.99 905,625.01 66 1,675,470.67 34200 STATE REPLACEMENT TAX 473,240.00 .00 473,240.00 72,884.25 .00 335,624.26 137,615.74 71 373,541.64 34210 TOWNSHIP REPLACEMENT TAX 29,782.00 .00 29,782.00 .00 .00 12,401.20 17,380.80 42 22,137.48 34417 GRANTS/OTHER DONATIONS .00 .00 .00 .00 .00 .00 .00 +++ 940.00 34420 FEDERAL GRANT .00 .00 .00 .00 .00 .00 .00 +++ 1,084,442.00 34430 TOBACCO GRANT .00 .00 .00 .00 .00 4,124.00 (4,124.00) +++ 1,822.00 34435 BLACKHAWK AREA TASK FORCE GRANT 94,274.00 .00 94,274.00 50,000.00 .00 131,549.00 (37,275.00) 140 47,134.00 34440 MISC POLICE GRANTS .00 .00 .00 .00 .00 12,000.00 (12,000.00) +++ 22,659.00 34460 BULLETPROOF VEST PROGRAM .00 .00 .00 1,572.75 .00 1,572.75 (1,572.75) +++ 3,380.25 34500 FIRE PROTECTION REVENUE 594,282.00 .00 594,282.00 .00 .00 623,796.82 (29,514.82) 105 594,281.64 34610 FEDERAL FORFEITURE REVENUE .00 .00 .00 13,975.45 .00 13,975.45 (13,975.45) +++ .00 35100 CIRCUIT COURT FINES 55,042.00 .00 55,042.00 2,055.13 .00 33,799.64 21,242.36 61 37,879.04 35110 CONTROLLED SUBSTANCE FINE 16,546.00 .00 16,546.00 536.64 .00 7,732.64 8,813.36 47 9,781.88 35120 DUI CONVICTION REVENUE 5,238.00 .00 5,238.00 403.38 .00 2,451.32 2,786.68 47 3,802.65 35200 CAFETERIA COURT FINES 34,931.00 .00 34,931.00 2,737.25 .00 28,493.87 6,437.13 82 21,857.61 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 1 of 61 Page 8 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND REVENUE Department 00 - REVENUE 35400 VEHICLE FUND FEES 120.00 .00 120.00 .00 .00 60.00 60.00 50 60.00 35500 E-CITATION FEES 1,017.00 .00 1,017.00 36.60 .00 492.17 524.83 48 666.46 35600 SEX OFFENDER REGISTRATION 1,436.00 .00 1,436.00 122.50 .00 498.75 937.25 35 743.75 35700 FTA WARRANT FEES .00 .00 .00 .00 .00 .00 .00 +++ 100.00 35800 MUNICIPAL BOND FEES 197.00 .00 197.00 .00 .00 240.00 (43.00) 122 160.00 35900 OTHER FINES 175.00 .00 175.00 .00 .00 125.00 50.00 71 150.00 35910 EMERGENCY RESPONSE 425.00 .00 425.00 .00 .00 425.00 .00 100 425.00 36000 HWY HIRE-BACK FUNDS 618.00 .00 618.00 .00 .00 .00 618.00 0 617.50 36500 ACCOUNTING SERVICES 23,900.00 .00 23,900.00 .00 .00 17,925.00 5,975.00 75 17,925.00 36800 CERTIFIED COPIES 43,311.00 .00 43,311.00 2,021.00 .00 28,254.00 15,057.00 65 27,503.00 38110 SV, VR & MM INTEREST 67,000.00 .00 67,000.00 6,002.84 .00 129,028.34 (62,028.34) 193 143,757.44 38120 INVESTMENT INTEREST 127,480.00 .00 127,480.00 6,122.23 .00 87,639.34 39,840.66 69 81,389.94 38140 REALIZED GAIN/LOSS ON INV .00 .00 .00 .00 .00 228.00 (228.00) +++ 6,841.95 38190 UNREALIZED GAIN/LOSS ON INV .00 .00 .00 3,239.47 .00 68,518.66 (68,518.66) +++ 93,244.67 38200 RENTAL INCOME 18,852.00 .00 18,852.00 2,242.30 .00 13,869.20 4,982.80 74 14,869.20 38300 DONATIONS 72,800.00 .00 72,800.00 500.00 .00 71,985.75 814.25 99 137,432.07 38330 COMM POLICING-US BANK 3,550.00 .00 3,550.00 .00 .00 626.00 2,924.00 18 3,550.00 38335 SHOP WITH A COP DONATIONS 4,700.00 .00 4,700.00 1,000.00 .00 4,550.00 150.00 97 4,700.00 38350 NATIONAL NIGHT OUT-CSB .00 .00 .00 .00 .00 2,887.00 (2,887.00) +++ .00 38370 COMMUNITY PARTNERSHIP DONATIONS 3,201.00 .00 3,201.00 195.00 .00 1,270.50 1,930.50 40 3,200.60 38700 REIMBURSEMENTS 536,888.00 .00 536,888.00 13,783.42 .00 199,040.93 337,847.07 37 226,492.62 38730 FIRE DEPT INCIDENT REIMB .00 .00 .00 .00 .00 5.00 (5.00) +++ .00 39200 SALE OF PROPERTY 5,000.00 .00 5,000.00 .00 .00 5,455.37 (455.37) 109 5,146.31 39900 INTERFUND OPERATING TRANSFERS 1,839,115.00 .00 1,839,115.00 .00 .00 1,831,615.00 7,500.00 100 1,832,982.50 Department 00 - REVENUE Totals $20,137,259.00 $0.00 $20,137,259.00 $1,053,797.17 $0.00 $16,760,361.23 $3,376,897.77 83% $16,701,887.88 REVENUE TOTALS $20,137,259.00 $0.00 $20,137,259.00 $1,053,797.17 $0.00 $16,760,361.23 $3,376,897.77 83% $16,701,887.88 EXPENSE Department 01 - NON-DEPARTMENTAL 45100 HEALTH INSURANCE 1,356,483.00 .00 1,356,483.00 .00 .00 1,017,362.25 339,120.75 75 1,017,362.25 45500 UNEMPLOYMENT COMPENSATION 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00 45900 EMPLOYEE BENEFITS 6,000.00 .00 6,000.00 169.08 .00 8,933.70 (2,933.70) 149 5,813.16 51200 MAINT SERVICES-EQUIPMENT .00 .00 .00 .00 .00 .00 .00 +++ 199.99 53200 LEGAL SERVICE 75,000.00 .00 75,000.00 11,620.87 .00 51,455.91 23,544.09 69 41,639.92 53500 ADMINISTRATIVE SERVICE 58,000.00 .00 58,000.00 .00 .00 58,000.00 .00 100 58,000.00 53600 ADMINISTRATIVE HEARING EXPENSE 22,083.00 .00 22,083.00 1,727.35 .00 12,283.57 9,799.43 56 12,506.40 54900 OTHER PROFESSIONAL SERVICE 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 14,125.00 57100 GENERAL UTILITIES 1,246.00 .00 1,246.00 139.48 .00 988.12 257.88 79 818.77 58200 GENERAL INSURANCE 619,793.00 .00 619,793.00 .00 .00 655,719.46 (35,926.46) 106 652,413.97 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 2 of 61 Page 9 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND EXPENSE Department 01 - NON-DEPARTMENTAL 58210 INSURANCE DEDUCTIBLES 20,000.00 .00 20,000.00 .00 4,654.11 12,511.88 2,834.01 86 6,138.13 59100 RENTALS-BUILDING/LAND 16,650.00 .00 16,650.00 .00 .00 12,487.50 4,162.50 75 12,487.50 65100 OFFICE SUPPLIES 1,000.00 .00 1,000.00 155.54 .00 846.00 154.00 85 655.85 65200 OPERATING SUPPLIES 1,500.00 .00 1,500.00 27.96 .00 411.79 1,088.21 27 1,031.41 65502 FUEL-CGH 72,105.00 .00 72,105.00 5,816.16 .00 48,810.57 23,294.43 68 46,669.99 65503 FUEL-UNIT 5 34,560.00 .00 34,560.00 2,871.30 .00 17,206.40 17,353.60 50 19,093.23 66800 BANK EXPENSE 346.00 .00 346.00 .00 .00 243.02 102.98 70 252.10 66820 BOND EXPENSE 318.00 .00 318.00 .00 .00 .00 318.00 0 .00 81010 REAL ESTATE TAXES 1,107.00 .00 1,107.00 .00 .00 4,745.52 (3,638.52) 429 1,075.38 94900 MISCELLANEOUS CHARGES 455,556.00 .00 455,556.00 38,177.21 1,000.00 100,977.20 353,578.80 22 128,348.64 94920 OTHER GRANTS .00 .00 .00 .00 .00 .00 .00 +++ 375,009.19 94925 GRANT WRITER EXPENSE 30,000.00 .00 30,000.00 5,000.00 2,500.00 17,500.00 10,000.00 67 17,500.00 94950 BAD DEBT EXPENSE 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 .00 94970 IT IMPROVEMENTS 25,000.00 .00 25,000.00 36.48 36.48 2,733.28 22,230.24 11 3,536.71 96000 ACTIVITIES AND EVENTS 15,000.00 .00 15,000.00 807.09 .00 5,162.73 9,837.27 34 10,260.96 99900 INTERFUND OPERATING TRANSFER 2,299,115.00 .00 2,299,115.00 .00 .00 2,176,615.00 122,500.00 95 2,177,982.50 99920 CONTRIBUTION TO POLICE PENSION 1,479,162.00 .00 1,479,162.00 .00 .00 1,476,625.86 2,536.14 100 2,187,496.27 99930 CONTRIBUTION TO FIRE PENSION 1,778,259.00 .00 1,778,259.00 .00 .00 1,773,208.93 5,050.07 100 2,106,976.89 99950 CONTRIBUTION TO CAPITAL FUND 900,000.00 .00 900,000.00 .00 .00 675,000.00 225,000.00 75 1,875,000.00 Department 01 - NON-DEPARTMENTAL Totals $9,303,283.00 $0.00 $9,303,283.00 $66,548.52 $8,190.59 $8,129,828.69 $1,165,263.72 87% $10,772,394.21 Department 02 - PLAN COMMISSION 54900 OTHER PROFESSIONAL SERVICE 25,000.00 .00 25,000.00 1,074.25 2,825.10 12,453.15 9,721.75 61 13,121.17 54910 SPECIAL PROJECT 50,000.00 .00 50,000.00 4,866.25 3,623.25 20,269.50 26,107.25 48 36,971.79 54940 GIS SUPPORT SERVICES 12,460.00 .00 12,460.00 .00 .00 6,000.00 6,460.00 48 6,460.00 55100 POSTAGE & FREIGHT 250.00 .00 250.00 .74 .00 7.89 242.11 3 1.28 55300 PUBLISHING 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 56100 DUES 350.00 .00 350.00 .00 .00 .00 350.00 0 .00 56200 TRAVEL & TRAINING EXPENSE 200.00 .00 200.00 75.00 .00 75.00 125.00 38 .00 56400 PUBLICATIONS 200.00 .00 200.00 .00 .00 .00 200.00 0 .00 65100 OFFICE SUPPLIES 100.00 .00 100.00 .00 .00 26.00 74.00 26 20.05 Department 02 - PLAN COMMISSION Totals $89,060.00 $0.00 $89,060.00 $6,016.24 $6,448.35 $38,831.54 $43,780.11 51% $56,574.29 Department 03 - POLICE/FIRE COMMISSION 41100 SALARIES-REGULAR 1,200.00 .00 1,200.00 100.00 .00 800.00 400.00 67 800.00 53300 MEDICAL SERVICE 5,000.00 .00 5,000.00 1,294.00 363.00 2,225.00 2,412.00 52 1,460.00 54900 OTHER PROFESSIONAL SERVICE 7,000.00 .00 7,000.00 2,570.00 .00 13,834.50 (6,834.50) 198 3,515.00 55100 POSTAGE & FREIGHT 120.00 .00 120.00 5.92 .00 59.66 60.34 50 79.16 55300 PUBLISHING 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00 56100 DUES 400.00 .00 400.00 .00 .00 400.00 .00 100 400.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 3 of 61 Page 10 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND EXPENSE Department 03 - POLICE/FIRE COMMISSION 56200 TRAVEL & TRAINING EXPENSE 5,000.00 .00 5,000.00 .00 .00 725.04 4,274.96 15 718.47 65100 OFFICE SUPPLIES 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 Department 03 - POLICE/FIRE COMMISSION Totals $24,220.00 $0.00 $24,220.00 $3,969.92 $363.00 $18,044.20 $5,812.80 76% $6,972.63 Department 04 - MAYOR & CITY COUNCIL 41100 SALARIES-REGULAR 20,400.00 .00 20,400.00 1,700.00 .00 13,600.00 6,800.00 67 13,200.00 55100 POSTAGE & FREIGHT 30.00 .00 30.00 .74 .00 2.17 27.83 7 11.03 55200 TELEPHONE/INTERNET 381.00 .00 381.00 14.05 14.97 220.64 145.39 62 335.58 55300 PUBLISHING 100.00 .00 100.00 .00 .00 .00 100.00 0 .00 55400 PRINTING 100.00 .00 100.00 .00 .00 .00 100.00 0 .00 56100 DUES 3,425.00 .00 3,425.00 .00 .00 3,325.00 100.00 97 3,325.00 56200 TRAVEL & TRAINING EXPENSE 15,000.00 .00 15,000.00 .00 53.48 7,283.35 7,663.17 49 7,223.05 56400 PUBLICATIONS 50.00 .00 50.00 .00 .00 .00 50.00 0 .00 65100 OFFICE SUPPLIES 1,000.00 .00 1,000.00 26.28 27.68 365.84 606.48 39 353.23 65200 OPERATING SUPPLIES 1,000.00 .00 1,000.00 .00 .00 75.00 925.00 8 190.00 94900 MISCELLANEOUS CHARGES 15,636.00 .00 15,636.00 559.53 .00 5,398.77 10,237.23 35 5,078.67 Department 04 - MAYOR & CITY COUNCIL Totals $57,122.00 $0.00 $57,122.00 $2,300.60 $96.13 $30,270.77 $26,755.10 53% $29,716.56 Department 05 - CITY CLERK 41100 SALARIES-REGULAR 118,792.00 .00 118,792.00 8,660.30 .00 77,188.83 41,603.17 65 70,714.51 51200 MAINT SERVICES-EQUIPMENT 1,800.00 .00 1,800.00 .00 128.36 780.56 891.08 50 969.33 55100 POSTAGE & FREIGHT 650.00 .00 650.00 28.12 .00 233.94 416.06 36 457.00 55200 TELEPHONE/INTERNET 2,500.00 .00 2,500.00 255.74 44.90 1,641.77 813.33 67 1,489.46 55300 PUBLISHING 5,500.00 .00 5,500.00 .00 .00 1,414.75 4,085.25 26 6,665.30 55400 PRINTING 2,000.00 .00 2,000.00 .00 .00 1,728.19 271.81 86 .00 56100 DUES 1,800.00 .00 1,800.00 .00 .00 1,605.00 195.00 89 1,760.00 56200 TRAVEL & TRAINING EXPENSE 5,000.00 .00 5,000.00 2,179.75 .00 3,879.28 1,120.72 78 699.66 56400 PUBLICATIONS 500.00 .00 500.00 .00 .00 211.10 288.90 42 .00 59200 RENTALS-EQUIPMENT 2,300.00 .00 2,300.00 513.18 .00 1,539.54 760.46 67 1,539.36 59900 OTHER CONTRACTUAL SERVICES 8,000.00 .00 8,000.00 .00 .00 33,317.39 (25,317.39) 416 4,246.00 65100 OFFICE SUPPLIES 450.00 .00 450.00 67.51 55.51 479.19 (84.70) 119 177.74 65200 OPERATING SUPPLIES 250.00 .00 250.00 683.95 .00 765.74 (515.74) 306 .00 66600 LICENSE & TITLE TRANSFERS 3,000.00 .00 3,000.00 .00 .00 1,457.31 1,542.69 49 1,774.45 66700 RECORDING FEES 350.00 .00 350.00 .00 .00 .00 350.00 0 .00 83000 EQUIPMENT 600.00 .00 600.00 453.00 .00 453.00 147.00 76 .00 94900 MISCELLANEOUS CHARGES 200.00 .00 200.00 .00 .00 79.00 121.00 40 151.01 Department 05 - CITY CLERK Totals $153,692.00 $0.00 $153,692.00 $12,841.55 $228.77 $126,774.59 $26,688.64 83% $90,643.82 Department 06 - ADMINISTRATION 41100 SALARIES-REGULAR 355,467.00 .00 355,467.00 27,100.54 .00 245,526.10 109,940.90 69 236,188.87 51200 MAINT SERVICES-EQUIPMENT 28,323.00 .00 28,323.00 .00 307.08 24,256.78 3,759.14 87 20,410.86 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 4 of 61 Page 11 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND EXPENSE Department 06 - ADMINISTRATION 53100 ACOUNTING SERVICE 19,352.00 .00 19,352.00 .00 .00 19,352.00 .00 100 16,564.00 53300 MEDICAL SERVICE .00 .00 .00 .00 .00 230.00 (230.00) +++ 110.00 54900 OTHER PROFESSIONAL SERVICE 11,000.00 .00 11,000.00 .00 .00 8,435.00 2,565.00 77 4,816.20 55100 POSTAGE & FREIGHT 942.00 .00 942.00 227.83 .00 557.75 384.25 59 610.10 55200 TELEPHONE/INTERNET 5,259.00 .00 5,259.00 754.63 142.19 3,175.98 1,940.83 63 3,235.00 56100 DUES 3,090.00 .00 3,090.00 .00 .00 2,778.11 311.89 90 2,316.00 56200 TRAVEL & TRAINING EXPENSE 2,000.00 .00 2,000.00 254.68 .00 556.26 1,443.74 28 605.36 56300 VEHICLE ALLOWANCE 4,200.00 .00 4,200.00 350.00 .00 2,800.00 1,400.00 67 2,800.00 56400 PUBLICATIONS .00 .00 .00 .00 .00 .00 .00 +++ 1,195.00 59900 OTHER CONTRACTUAL SERVICES 396.00 .00 396.00 .00 .00 352.80 43.20 89 384.00 65100 OFFICE SUPPLIES 3,640.00 .00 3,640.00 810.81 .00 2,376.31 1,263.69 65 2,262.21 65200 OPERATING SUPPLIES 500.00 .00 500.00 382.00 .00 382.00 118.00 76 9.99 83000 EQUIPMENT 4,000.00 .00 4,000.00 .00 .00 1,924.82 2,075.18 48 627.45 Department 06 - ADMINISTRATION Totals $438,169.00 $0.00 $438,169.00 $29,880.49 $449.27 $312,703.91 $125,015.82 71% $292,135.04 Department 07 - IT SERVICES 41100 SALARIES-REGULAR 162,653.00 .00 162,653.00 11,288.64 .00 99,379.44 63,273.56 61 77,033.49 41200 SALARIES-TEMP/PARTTIME 36,100.00 .00 36,100.00 3,128.94 .00 27,880.76 8,219.24 77 9,213.68 41300 SALARIES-OVERTIME 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 51200 MAINT SERVICES-EQUIPMENT 15,000.00 .00 15,000.00 1.24 .00 48.76 14,951.24 0 542.22 56100 DUES 100.00 .00 100.00 .00 .00 .00 100.00 0 .00 56200 TRAVEL & TRAINING EXPENSE 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00 59900 OTHER CONTRACTUAL SERVICES 27,000.00 .00 27,000.00 37.25 .00 21,496.06 5,503.94 80 7,893.52 65100 OFFICE SUPPLIES 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 65200 OPERATING SUPPLIES 3,500.00 .00 3,500.00 76.23 .00 2,957.71 542.29 85 3,278.88 83000 EQUIPMENT 50,000.00 .00 50,000.00 3,064.80 .00 9,031.89 40,968.11 18 5,341.50 Department 07 - IT SERVICES Totals $301,353.00 $0.00 $301,353.00 $17,597.10 $0.00 $160,794.62 $140,558.38 53% $103,303.29 Department 10 - FIRE DEPARTMENT Sub Department 11 - FIRE ADMINISTRATION 41100 SALARIES-REGULAR 176,878.00 .00 176,878.00 17,448.92 .00 134,181.58 42,696.42 76 71,561.06 41400 HOLIDAY/TRAINING 7,156.00 .00 7,156.00 .00 .00 6,981.23 174.77 98 2,974.74 41700 COLLEGE DEGREE PAY 200.00 .00 200.00 .00 .00 200.00 .00 100 100.00 45700 UNIFORM ALLOWANCE 4,000.00 .00 4,000.00 .00 .00 1,466.19 2,533.81 37 1,589.90 51300 MAINT SERVICES-VEHICLE 800.00 .00 800.00 228.25 .00 228.25 571.75 29 641.25 54900 OTHER PROFESSIONAL SERVICE 57,000.00 .00 57,000.00 6,390.00 639.00 55,007.54 1,353.46 98 91,533.33 55100 POSTAGE & FREIGHT 500.00 .00 500.00 11.10 .00 230.43 269.57 46 268.29 55200 TELEPHONE/INTERNET 1,600.00 .00 1,600.00 210.67 224.51 879.60 495.89 69 983.92 56100 DUES 1,400.00 .00 1,400.00 .00 .00 649.00 751.00 46 591.00 56200 TRAVEL & TRAINING EXPENSE 5,000.00 .00 5,000.00 697.23 .00 3,130.59 1,869.41 63 4,966.52 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 5 of 61 Page 12 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND EXPENSE Department 10 - FIRE DEPARTMENT Sub Department 11 - FIRE ADMINISTRATION 56400 PUBLICATIONS 200.00 .00 200.00 .00 .00 .00 200.00 0 114.56 65100 OFFICE SUPPLIES 2,500.00 .00 2,500.00 .00 57.99 1,363.26 1,078.75 57 1,716.52 65500 AUTOMOTIVE FUEL/OIL 2,300.00 .00 2,300.00 186.90 .00 1,298.32 1,001.68 56 1,423.86 83000 EQUIPMENT 3,500.00 .00 3,500.00 1,459.33 .00 4,083.19 (583.19) 117 1,014.18 Sub Department 11 - FIRE ADMINISTRATION Totals $263,034.00 $0.00 $263,034.00 $26,632.40 $921.50 $209,699.18 $52,413.32 80% $179,479.13 Sub Department 12 - FIRE SERVICES 41100 SALARIES-REGULAR 1,471,470.00 .00 1,471,470.00 103,638.92 .00 910,424.77 561,045.23 62 966,435.59 41200 SALARIES-TEMP/PARTTIME 6,000.00 .00 6,000.00 826.00 .00 4,707.00 1,293.00 78 3,660.00 41300 SALARIES-OVERTIME 400,000.00 .00 400,000.00 34,539.08 .00 304,834.81 95,165.19 76 344,086.53 41400 HOLIDAY/TRAINING 90,000.00 .00 90,000.00 9,381.37 .00 78,660.09 11,339.91 87 80,073.00 41500 DUTY OFFICER IN CHARGE 37,000.00 .00 37,000.00 2,045.93 .00 23,342.09 13,657.91 63 25,968.84 41700 COLLEGE DEGREE PAY 4,900.00 .00 4,900.00 400.00 .00 4,600.00 300.00 94 4,453.85 41800 SPECIALTY PAY 15,000.00 .00 15,000.00 1,170.00 .00 9,240.00 5,760.00 62 9,540.00 41900 LONGEVITY PAY 477.00 .00 477.00 477.11 .00 954.23 (477.23) 200 769.75 45700 UNIFORM ALLOWANCE 32,500.00 .00 32,500.00 289.98 1,731.00 11,971.12 18,797.88 42 7,313.71 51100 MAINT SERVICES-BUILDING 25,000.00 .00 25,000.00 225.00 (70.00) 10,123.69 14,946.31 40 15,300.35 51200 MAINT SERVICES-EQUIPMENT 20,000.00 .00 20,000.00 214.48 .00 1,230.34 18,769.66 6 15,271.92 51300 MAINT SERVICES-VEHICLE 50,000.00 .00 50,000.00 .00 .00 62,882.77 (12,882.77) 126 165,358.08 53300 MEDICAL SERVICE 8,500.00 .00 8,500.00 13,981.00 .00 13,981.00 (5,481.00) 164 70.00 54900 OTHER PROFESSIONAL SERVICE 38,000.00 .00 38,000.00 .00 .00 18,430.21 19,569.79 49 468.00 55200 TELEPHONE/INTERNET 5,500.00 .00 5,500.00 348.03 .00 2,553.40 2,946.60 46 2,869.12 56200 TRAVEL & TRAINING EXPENSE 40,000.00 .00 40,000.00 13,795.92 15.00 41,826.13 (1,841.13) 105 20,922.90 57100 GENERAL UTILITIES 5,000.00 .00 5,000.00 666.04 35.50 3,021.13 1,943.37 61 2,446.46 59200 RENTALS-EQUIPMENT 3,000.00 .00 3,000.00 .00 .00 .00 3,000.00 0 223.75 61100 MAINT SUPPLIES-BUILDING 3,500.00 .00 3,500.00 .00 12.96 598.80 2,888.24 17 2,137.54 61200 MAINTENANCE SUPPLIES-EQUIPMENT 3,500.00 .00 3,500.00 16.53 75.00 840.93 2,584.07 26 2,223.26 61300 MAINT SUPPLIES-VEHICLE 3,000.00 .00 3,000.00 .00 .00 1,654.28 1,345.72 55 2,140.85 65200 OPERATING SUPPLIES 4,000.00 .00 4,000.00 3,094.03 2,110.41 8,167.60 (6,278.01) 257 4,872.83 65400 JANITORIAL SUPPLIES 6,800.00 .00 6,800.00 373.05 440.21 3,983.98 2,375.81 65 2,783.59 65500 AUTOMOTIVE FUEL/OIL 20,000.00 .00 20,000.00 1,161.71 .00 11,632.39 8,367.61 58 10,976.51 83000 EQUIPMENT 87,500.00 .00 87,500.00 91.00 161.00 46,666.38 40,672.62 54 83,213.82 89000 OTHER IMPROVEMENTS 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 .00 Sub Department 12 - FIRE SERVICES Totals $2,405,647.00 $0.00 $2,405,647.00 $186,735.18 $4,511.08 $1,576,327.14 $824,808.78 66% $1,773,580.25 Sub Department 13 - FIRE PREVENTION 41100 SALARIES-REGULAR 108,338.00 .00 108,338.00 4,066.70 .00 18,493.61 89,844.39 17 34,883.82 41400 HOLIDAY/TRAINING 6,500.00 .00 6,500.00 .00 .00 .00 6,500.00 0 2,974.73 41700 COLLEGE DEGREE PAY 400.00 .00 400.00 .00 .00 .00 400.00 0 100.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 6 of 61 Page 13 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND EXPENSE Department 10 - FIRE DEPARTMENT Sub Department 13 - FIRE PREVENTION 51300 MAINT SERVICES-VEHICLE 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 2,870.31 55400 PRINTING 500.00 .00 500.00 .00 .00 .00 500.00 0 525.78 56100 DUES 1,800.00 .00 1,800.00 .00 325.00 .00 1,475.00 18 1,295.00 56200 TRAVEL & TRAINING EXPENSE 6,000.00 .00 6,000.00 .00 .00 1,295.00 4,705.00 22 22.70 56400 PUBLICATIONS 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 61300 MAINT SUPPLIES-VEHICLE 200.00 .00 200.00 .00 .00 .00 200.00 0 .00 65200 OPERATING SUPPLIES 5,000.00 .00 5,000.00 .00 .00 513.13 4,486.87 10 1,650.55 65500 AUTOMOTIVE FUEL/OIL 5,000.00 .00 5,000.00 124.11 .00 856.90 4,143.10 17 498.67 83000 EQUIPMENT 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 1,863.94 Sub Department 13 - FIRE PREVENTION Totals $140,738.00 $0.00 $140,738.00 $4,190.81 $325.00 $21,158.64 $119,254.36 15% $46,685.50 Department 10 - FIRE DEPARTMENT Totals $2,809,419.00 $0.00 $2,809,419.00 $217,558.39 $5,757.58 $1,807,184.96 $996,476.46 65% $1,999,744.88 Department 20 - POLICE DEPARTMENT Sub Department 21 - POLICE ADMINISTRATION 41100 SALARIES-REGULAR 437,670.00 .00 437,670.00 30,720.74 .00 297,611.12 140,058.88 68 288,363.47 41400 HOLIDAY/TRAINING 24,389.00 .00 24,389.00 .00 .00 22,952.05 1,436.95 94 20,907.15 45700 UNIFORM ALLOWANCE 500.00 .00 500.00 303.25 .00 303.25 196.75 61 .00 51200 MAINT SERVICES-EQUIPMENT 500.00 .00 500.00 .00 .00 80.56 419.44 16 86.96 51300 MAINT SERVICES-VEHICLE 500.00 .00 500.00 .00 .00 36.90 463.10 7 695.26 55100 POSTAGE & FREIGHT 2,000.00 .00 2,000.00 125.30 .00 952.51 1,047.49 48 1,037.40 55200 TELEPHONE/INTERNET 10,000.00 .00 10,000.00 857.96 568.77 5,429.74 4,001.49 60 6,138.28 56100 DUES 1,200.00 .00 1,200.00 .00 .00 .00 1,200.00 0 265.00 56200 TRAVEL & TRAINING EXPENSE 4,000.00 .00 4,000.00 440.91 .00 1,716.90 2,283.10 43 799.03 59200 RENTALS-EQUIPMENT 2,900.00 .00 2,900.00 235.43 .00 1,883.44 1,016.56 65 1,819.52 65100 OFFICE SUPPLIES 5,000.00 .00 5,000.00 71.38 241.32 707.95 4,050.73 19 742.00 65200 OPERATING SUPPLIES 5,000.00 .00 5,000.00 457.58 773.64 5,246.53 (1,020.17) 120 1,587.82 65500 AUTOMOTIVE FUEL/OIL 1,200.00 .00 1,200.00 235.01 .00 763.15 436.85 64 629.57 Sub Department 21 - POLICE ADMINISTRATION Totals $494,859.00 $0.00 $494,859.00 $33,447.56 $1,583.73 $337,684.10 $155,591.17 69% $323,071.46 Sub Department 22 - POLICE SERVICES 41100 SALARIES-REGULAR 1,722,954.00 .00 1,722,954.00 118,182.49 .00 1,108,123.29 614,830.71 64 1,122,153.37 41300 SALARIES-OVERTIME 175,000.00 .00 175,000.00 8,743.92 .00 92,210.06 82,789.94 53 101,737.09 41400 HOLIDAY/TRAINING 98,667.00 .00 98,667.00 11,139.18 .00 94,469.06 4,197.94 96 91,909.09 41500 DUTY OFFICER IN CHARGE 28,000.00 .00 28,000.00 2,145.34 .00 9,787.24 18,212.76 35 21,262.11 41600 SALARIES/CALL-OUT PAY 4,000.00 .00 4,000.00 156.60 .00 1,697.00 2,303.00 42 1,469.35 41700 COLLEGE DEGREE PAY 5,600.00 .00 5,600.00 1,236.53 .00 3,828.84 1,771.16 68 5,850.00 41800 SPECIALTY PAY 800.00 .00 800.00 .00 .00 800.00 .00 100 800.00 45700 UNIFORM ALLOWANCE 20,000.00 .00 20,000.00 1,145.32 578.24 10,381.64 9,040.12 55 14,899.12 51200 MAINT SERVICES-EQUIPMENT 4,000.00 .00 4,000.00 .00 .00 2,431.63 1,568.37 61 2,579.42 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 7 of 61 Page 14 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND EXPENSE Department 20 - POLICE DEPARTMENT Sub Department 22 - POLICE SERVICES 51300 MAINT SERVICES-VEHICLE 15,000.00 .00 15,000.00 92.00 295.20 10,868.81 3,835.99 74 8,506.30 53300 MEDICAL SERVICE 1,000.00 .00 1,000.00 .00 (23.00) 215.00 808.00 19 184.00 54900 OTHER PROFESSIONAL SERVICE 1,200.00 .00 1,200.00 100.00 .00 599.40 600.60 50 572.40 56100 DUES 800.00 .00 800.00 197.90 .00 597.80 202.20 75 99.00 56200 TRAVEL & TRAINING EXPENSE 40,000.00 .00 40,000.00 790.45 .00 38,540.59 1,459.41 96 25,730.01 56400 PUBLICATIONS 800.00 .00 800.00 .00 .00 537.03 262.97 67 .00 59900 OTHER CONTRACTUAL SERVICES 46,000.00 .00 46,000.00 275.21 .00 27,928.03 18,071.97 61 29,077.81 61200 MAINTENANCE SUPPLIES-EQUIPMENT 800.00 .00 800.00 141.00 .00 282.00 518.00 35 358.40 65200 OPERATING SUPPLIES 5,000.00 .00 5,000.00 73.28 9.88 3,272.66 1,717.46 66 788.11 65500 AUTOMOTIVE FUEL/OIL 45,000.00 .00 45,000.00 3,643.08 .00 34,650.08 10,349.92 77 29,893.96 65800 COMMUNITY POLICING 6,000.00 .00 6,000.00 521.33 .00 8,977.11 (2,977.11) 150 5,292.04 65870 COMMUNITY PARTNERSHIP 6,000.00 .00 6,000.00 75.69 .00 1,413.77 4,586.23 24 6,514.29 65880 SHOP WITH A COP 5,000.00 .00 5,000.00 1,912.39 .00 1,912.39 3,087.61 38 1,627.94 66100 CARE OF PRISONERS 50.00 .00 50.00 .00 .00 .00 50.00 0 .00 66400 SHOOTING RANGE EXPENSE 12,000.00 .00 12,000.00 211.41 2,838.99 3,292.34 5,868.67 51 2,866.69 67000 VEHICLE FUND EXPENSE 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 83000 EQUIPMENT 177,000.00 .00 177,000.00 4,640.90 228.27 161,198.42 15,573.31 91 120,257.23 83020 DUI EQUIPMENT 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 77.00 83065 BULLETPROOF VEST GRANT 7,200.00 .00 7,200.00 .00 .00 3,170.50 4,029.50 44 2,999.00 Sub Department 22 - POLICE SERVICES Totals $2,433,371.00 $0.00 $2,433,371.00 $155,424.02 $3,927.58 $1,621,184.69 $808,258.73 67% $1,597,503.73 Sub Department 23 - POLICE INVESTIGATIVE 41100 SALARIES-REGULAR 341,296.00 .00 341,296.00 28,990.78 .00 194,800.57 146,495.43 57 197,059.56 41300 SALARIES-OVERTIME 15,000.00 .00 15,000.00 714.66 .00 6,278.42 8,721.58 42 12,077.75 41400 HOLIDAY/TRAINING 20,722.00 .00 20,722.00 .00 .00 15,620.87 5,101.13 75 14,865.16 41600 SALARIES/CALL-OUT PAY 5,600.00 .00 5,600.00 .00 .00 4,900.00 700.00 88 4,546.15 41700 COLLEGE DEGREE PAY 850.00 .00 850.00 .00 .00 850.00 .00 100 850.00 45700 UNIFORM ALLOWANCE 2,400.00 .00 2,400.00 .00 .00 1,711.09 688.91 71 1,605.90 51200 MAINT SERVICES-EQUIPMENT 200.00 .00 200.00 .00 .00 .00 200.00 0 114.98 51300 MAINT SERVICES-VEHICLE 2,000.00 .00 2,000.00 .00 .00 4,619.96 (2,619.96) 231 961.03 56100 DUES 100.00 .00 100.00 .00 .00 .00 100.00 0 .00 56200 TRAVEL & TRAINING EXPENSE 9,000.00 .00 9,000.00 176.91 .00 2,547.31 6,452.69 28 2,748.43 59900 OTHER CONTRACTUAL SERVICES 14,000.00 .00 14,000.00 716.80 .00 10,914.03 3,085.97 78 9,459.75 65200 OPERATING SUPPLIES 4,000.00 .00 4,000.00 22.99 .00 1,782.48 2,217.52 45 695.25 65230 TOBACCO GRANT 4,124.00 .00 4,124.00 .00 .00 3,886.19 237.81 94 1,988.86 65500 AUTOMOTIVE FUEL/OIL 10,000.00 .00 10,000.00 217.56 .00 1,670.85 8,329.15 17 4,053.67 65700 EXPLORER POST 2,000.00 .00 2,000.00 .00 .00 95.90 1,904.10 5 720.00 66200 INVESTIGATION 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 1,025.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 8 of 61 Page 15 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND EXPENSE Department 20 - POLICE DEPARTMENT Sub Department 23 - POLICE INVESTIGATIVE 66210 INVEST CONTROLLED SUBSTANCE 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 111.44 83000 EQUIPMENT 10,000.00 .00 10,000.00 .00 .00 1,589.87 8,410.13 16 .00 Sub Department 23 - POLICE INVESTIGATIVE Totals $467,792.00 $0.00 $467,792.00 $30,839.70 $0.00 $251,267.54 $216,524.46 54% $252,882.93 Sub Department 24 - POLICE SUPPORT SERVICES 41100 SALARIES-REGULAR 381,268.00 .00 381,268.00 29,598.00 .00 249,001.96 132,266.04 65 215,239.60 41300 SALARIES-OVERTIME 3,000.00 .00 3,000.00 162.14 .00 1,530.71 1,469.29 51 2,476.72 45700 UNIFORM ALLOWANCE 2,000.00 .00 2,000.00 .00 .00 1,222.04 777.96 61 1,075.59 51100 MAINT SERVICES-BUILDING 500.00 .00 500.00 111.99 .00 1,380.99 (880.99) 276 .00 51200 MAINT SERVICES-EQUIPMENT 42,800.00 .00 42,800.00 1,645.00 .00 19,172.49 23,627.51 45 29,323.94 52900 MAINT SERVICES - OTHER 200.00 .00 200.00 .00 .00 1,356.57 (1,156.57) 678 .00 53300 MEDICAL SERVICE 500.00 .00 500.00 .00 .00 115.00 385.00 23 110.00 54900 OTHER PROFESSIONAL SERVICE 398,210.00 .00 398,210.00 .00 .00 (33,854.59) 432,064.59 -9 151,350.50 55400 PRINTING 3,500.00 .00 3,500.00 315.00 .00 3,222.95 277.05 92 495.00 56200 TRAVEL & TRAINING EXPENSE 3,500.00 .00 3,500.00 .00 .00 1,325.03 2,174.97 38 2,081.95 59900 OTHER CONTRACTUAL SERVICES 60,825.00 .00 60,825.00 .00 489.82 58,539.52 1,795.66 97 21,578.69 61200 MAINTENANCE SUPPLIES-EQUIPMENT 1,750.00 .00 1,750.00 .00 .00 27.97 1,722.03 2 67.07 65200 OPERATING SUPPLIES 3,500.00 .00 3,500.00 142.49 .00 1,690.69 1,809.31 48 376.08 66300 LEADS SYSTEM 8,000.00 .00 8,000.00 431.77 .00 2,950.84 5,049.16 37 5,264.47 83000 EQUIPMENT 25,000.00 .00 25,000.00 .00 .00 22,296.20 2,703.80 89 1,700.00 83085 EQUIPMENT - TECHNOLOGY 15,000.00 .00 15,000.00 .00 .00 2,026.53 12,973.47 14 1,834.09 Sub Department 24 - POLICE SUPPORT SERVICES Totals $949,553.00 $0.00 $949,553.00 $32,406.39 $489.82 $332,004.90 $617,058.28 35% $432,973.70 Sub Department 25 - MISC POLICE GRANTS 94900 MISCELLANEOUS CHARGES .00 .00 .00 .00 .00 .00 .00 +++ 550.00 Sub Department 25 - MISC POLICE GRANTS Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $550.00 Sub Department 26 - BATF FEDERAL FORFEITURE 65200 OPERATING SUPPLIES 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 46,954.00 Sub Department 26 - BATF FEDERAL FORFEITURE Totals $50,000.00 $0.00 $50,000.00 $0.00 $0.00 $0.00 $50,000.00 0% $46,954.00 Sub Department 27 - BLACKHAWK AREA TASK FORCE GRANT 65200 OPERATING SUPPLIES 87,000.00 .00 87,000.00 18,751.26 .00 93,974.00 (6,974.00) 108 62,241.70 Sub Department 27 - BLACKHAWK AREA TASK FORCE $87,000.00 $0.00 $87,000.00 $18,751.26 $0.00 $93,974.00 ($6,974.00) 108% $62,241.70 GRANT Totals Department 20 - POLICE DEPARTMENT Totals $4,482,575.00 $0.00 $4,482,575.00 $270,868.93 $6,001.13 $2,636,115.23 $1,840,458.64 59% $2,716,177.52 Department 30 - COMMUNITY SERVICES Sub Department 31 - PUBLIC WORKS ADMINISTRATION 41100 SALARIES-REGULAR 148,035.00 .00 148,035.00 11,279.34 .00 100,725.55 47,309.45 68 90,262.90 51200 MAINT SERVICES-EQUIPMENT 50.00 .00 50.00 39.15 .00 39.15 10.85 78 22.30 54900 OTHER PROFESSIONAL SERVICE 100.00 .00 100.00 .00 .00 .00 100.00 0 .00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 9 of 61 Page 16 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND EXPENSE Department 30 - COMMUNITY SERVICES Sub Department 31 - PUBLIC WORKS ADMINISTRATION 55100 POSTAGE & FREIGHT 600.00 .00 600.00 30.47 .00 334.62 265.38 56 359.07 55200 TELEPHONE/INTERNET 8,000.00 .00 8,000.00 459.22 313.72 3,578.72 4,107.56 49 4,193.45 55300 PUBLISHING 350.00 .00 350.00 .00 .00 .00 350.00 0 .00 55400 PRINTING 100.00 .00 100.00 .00 .00 45.00 55.00 45 .00 56100 DUES 800.00 .00 800.00 245.00 100.00 245.00 455.00 43 338.00 56200 TRAVEL & TRAINING EXPENSE 9,000.00 .00 9,000.00 .00 .00 3,612.86 5,387.14 40 1,371.04 56400 PUBLICATIONS 2,400.00 .00 2,400.00 .00 .00 .00 2,400.00 0 795.00 59200 RENTALS-EQUIPMENT 2,500.00 .00 2,500.00 .00 167.41 1,004.46 1,328.13 47 1,281.84 61100 MAINT SUPPLIES-BUILDING 100.00 .00 100.00 .00 .00 .00 100.00 0 .00 61200 MAINTENANCE SUPPLIES-EQUIPMENT 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 65100 OFFICE SUPPLIES 500.00 .00 500.00 77.24 .00 210.02 289.98 42 326.12 65200 OPERATING SUPPLIES 200.00 .00 200.00 .00 .00 15.98 184.02 8 .00 65400 JANITORIAL SUPPLIES 3,000.00 .00 3,000.00 224.37 .00 1,267.25 1,732.75 42 1,391.54 83000 EQUIPMENT 6,100.00 .00 6,100.00 .00 .00 6,009.40 90.60 99 527.53 Sub Department 31 - PUBLIC WORKS ADMINISTRATION $182,335.00 $0.00 $182,335.00 $12,354.79 $581.13 $117,088.01 $64,665.86 65% $100,868.79 Totals Sub Department 32 - PUBLIC WORKS STREET MAINTENANCE 41100 SALARIES-REGULAR 733,000.00 .00 733,000.00 56,676.04 .00 472,266.27 260,733.73 64 431,348.74 41200 SALARIES-TEMP/PARTTIME 34,560.00 .00 34,560.00 .00 .00 28,833.13 5,726.87 83 30,285.50 41300 SALARIES-OVERTIME 42,000.00 .00 42,000.00 9,400.60 .00 12,882.17 29,117.83 31 4,877.44 41600 SALARIES/CALL-OUT PAY 13,000.00 .00 13,000.00 1,000.00 .00 8,500.00 4,500.00 65 8,000.00 45700 UNIFORM ALLOWANCE 7,500.00 .00 7,500.00 333.00 728.00 6,041.87 730.13 90 6,512.87 51100 MAINT SERVICES-BUILDING 15,647.00 .00 15,647.00 .00 1,060.75 11,272.74 3,313.51 79 6,979.79 51200 MAINT SERVICES-EQUIPMENT 4,000.00 .00 4,000.00 421.91 .00 2,271.74 1,728.26 57 1,413.85 51300 MAINT SERVICES-VEHICLE 75,000.00 .00 75,000.00 .00 .00 27,854.29 47,145.71 37 50,370.75 51400 MAINT SERVICES -STREET 200.00 .00 200.00 .00 .00 .00 200.00 0 .00 51700 MAINT SERVICES - LIGHTING 30,000.00 .00 30,000.00 1,022.00 2,287.50 22,529.00 5,183.50 83 16,531.61 51800 MAINT SERVICES - SNOW REMOVAL 40,000.00 .00 40,000.00 13,450.00 .00 13,450.00 26,550.00 34 1,000.00 51900 MAINT SERVICES - TREE/STUMP RMV 40,000.00 .00 40,000.00 .00 .00 .00 40,000.00 0 .00 52900 MAINT SERVICES - OTHER 18,500.00 .00 18,500.00 420.00 .00 16,636.47 1,863.53 90 6,843.00 53300 MEDICAL SERVICE 4,000.00 .00 4,000.00 .00 .00 2,403.00 1,597.00 60 2,447.52 56200 TRAVEL & TRAINING EXPENSE 2,100.00 .00 2,100.00 50.00 .00 307.00 1,793.00 15 127.89 57100 GENERAL UTILITIES 12,000.00 .00 12,000.00 1,106.06 635.79 9,157.24 2,206.97 82 4,217.49 57200 STREET/TRAFFIC LIGHTING 21,000.00 .00 21,000.00 1,763.64 867.89 9,804.33 10,327.78 51 14,239.67 59200 RENTALS-EQUIPMENT 6,600.00 .00 6,600.00 1,437.00 .00 1,967.00 4,633.00 30 780.00 61100 MAINT SUPPLIES-BUILDING 4,000.00 .00 4,000.00 .00 .00 1,209.59 2,790.41 30 2,104.25 61200 MAINTENANCE SUPPLIES-EQUIPMENT 5,000.00 .00 5,000.00 525.92 35.96 2,550.78 2,413.26 52 1,644.52 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 10 of 61 Page 17 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND EXPENSE Department 30 - COMMUNITY SERVICES Sub Department 32 - PUBLIC WORKS STREET MAINTENANCE 61400 MAINT SUPPLIES-STREET/GM 5,000.00 .00 5,000.00 .00 1,987.38 .00 3,012.62 40 .00 65200 OPERATING SUPPLIES 4,000.00 .00 4,000.00 123.51 9.49 999.45 2,991.06 25 1,652.82 65300 SAFETY SUPPLIES/COMMITTEE 7,000.00 .00 7,000.00 264.99 306.07 4,915.88 1,778.05 75 4,965.61 65400 JANITORIAL SUPPLIES 1,000.00 .00 1,000.00 .00 303.56 267.14 429.30 57 649.87 65500 AUTOMOTIVE FUEL/OIL 50,000.00 .00 50,000.00 4,752.69 .00 27,100.07 22,899.93 54 23,408.92 65600 CHEMICALS 1,000.00 .00 1,000.00 .00 .00 948.32 51.68 95 924.94 66700 RECORDING FEES 1,500.00 .00 1,500.00 .00 .00 605.25 894.75 40 145.50 82000 BUILDING 11,650.00 .00 11,650.00 .00 .00 600.00 11,050.00 5 2,150.00 83000 EQUIPMENT 22,753.00 .00 22,753.00 .00 99.98 14,570.27 8,082.75 64 37,538.20 89000 OTHER IMPROVEMENTS 35,000.00 .00 35,000.00 .00 .00 13,191.89 21,808.11 38 19,305.21 Sub Department 32 - PUBLIC WORKS STREET $1,247,010.00 $0.00 $1,247,010.00 $92,747.36 $8,322.37 $713,134.89 $525,552.74 58% $680,465.96 MAINTENANCE Totals Sub Department 33 - PUBLIC WORKS TRAFFIC 51200 MAINT SERVICES-EQUIPMENT 150.00 .00 150.00 66.77 .00 66.77 83.23 45 122.30 51300 MAINT SERVICES-VEHICLE 800.00 .00 800.00 .00 .00 504.16 295.84 63 120.15 51600 MAINT SERVICES-TRAFFIC CONTROL 40,000.00 .00 40,000.00 .00 349.00 3,860.00 35,791.00 11 39,914.10 59200 RENTALS-EQUIPMENT 1,100.00 .00 1,100.00 .00 .00 .00 1,100.00 0 .00 61200 MAINTENANCE SUPPLIES-EQUIPMENT 1,200.00 .00 1,200.00 13.99 73.14 149.25 977.61 19 179.94 61600 MAINT SUPPLIES-TRAFFIC CONTROL 16,000.00 .00 16,000.00 2,523.95 .00 5,226.97 10,773.03 33 900.11 65200 OPERATING SUPPLIES 700.00 .00 700.00 .00 .00 22.98 677.02 3 .00 65500 AUTOMOTIVE FUEL/OIL 3,000.00 .00 3,000.00 128.94 .00 1,135.15 1,864.85 38 1,275.95 83000 EQUIPMENT 4,322.00 .00 4,322.00 .00 .00 3,920.20 401.80 91 5,283.30 89000 OTHER IMPROVEMENTS 12,000.00 .00 12,000.00 .00 .00 7,699.14 4,300.86 64 9,902.76 Sub Department 33 - PUBLIC WORKS TRAFFIC Totals $79,272.00 $0.00 $79,272.00 $2,733.65 $422.14 $22,584.62 $56,265.24 29% $57,698.61 Sub Department 34 - PUBLIC WORKS PARK MAINTENANCE 51100 MAINT SERVICES-BUILDING 1,500.00 .00 1,500.00 .00 .00 315.00 1,185.00 21 620.00 51200 MAINT SERVICES-EQUIPMENT 400.00 .00 400.00 .00 .00 442.25 (42.25) 111 .00 51300 MAINT SERVICES-VEHICLE 2,000.00 .00 2,000.00 .00 .00 278.24 1,721.76 14 484.17 52900 MAINT SERVICES - OTHER 54,000.00 .00 54,000.00 7,086.66 5,055.60 46,370.45 2,573.95 95 37,207.63 57100 GENERAL UTILITIES 5,000.00 .00 5,000.00 1,242.67 102.82 4,190.65 706.53 86 2,670.26 61100 MAINT SUPPLIES-BUILDING 300.00 .00 300.00 .00 .00 .00 300.00 0 .00 61200 MAINTENANCE SUPPLIES-EQUIPMENT 16,000.00 .00 16,000.00 692.63 99.14 5,508.95 10,391.91 35 7,850.63 65200 OPERATING SUPPLIES 500.00 .00 500.00 .00 .00 129.95 370.05 26 13.48 65400 JANITORIAL SUPPLIES 300.00 .00 300.00 .00 .00 .00 300.00 0 .00 65500 AUTOMOTIVE FUEL/OIL 2,000.00 .00 2,000.00 115.06 .00 1,374.08 625.92 69 1,496.35 65600 CHEMICALS 400.00 .00 400.00 .00 .00 399.98 .02 100 .00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 11 of 61 Page 18 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND EXPENSE Department 30 - COMMUNITY SERVICES Sub Department 34 - PUBLIC WORKS PARK MAINTENANCE 67200 CBD BEAUTIFICATION 115,000.00 .00 115,000.00 2,828.07 .00 91,932.97 23,067.03 80 76,177.64 83000 EQUIPMENT 11,500.00 .00 11,500.00 .00 .00 .00 11,500.00 0 9,508.01 Sub Department 34 - PUBLIC WORKS PARK $208,900.00 $0.00 $208,900.00 $11,965.09 $5,257.56 $150,942.52 $52,699.92 75% $136,028.17 MAINTENANCE Totals Sub Department 35 - CODE ENFORCEMENT 41100 SALARIES-REGULAR 341,870.00 .00 341,870.00 25,963.56 .00 235,731.54 106,138.46 69 207,135.29 41200 SALARIES-TEMP/PARTTIME 7,500.00 .00 7,500.00 .00 .00 7,262.50 237.50 97 7,314.25 41300 SALARIES-OVERTIME 1,200.00 .00 1,200.00 234.11 .00 316.74 883.26 26 590.23 41600 SALARIES/CALL-OUT PAY 8,666.00 .00 8,666.00 .00 .00 900.00 7,766.00 10 1,800.00 51300 MAINT SERVICES-VEHICLE 2,500.00 .00 2,500.00 .00 .00 1,203.29 1,296.71 48 88.60 53300 MEDICAL SERVICE 300.00 .00 300.00 .00 .00 50.00 250.00 17 115.00 55100 POSTAGE & FREIGHT 1,500.00 .00 1,500.00 71.12 .00 1,851.83 (351.83) 123 1,118.10 55200 TELEPHONE/INTERNET 6,000.00 .00 6,000.00 792.95 119.74 3,325.19 2,555.07 57 3,735.72 55300 PUBLISHING 800.00 .00 800.00 .00 .00 93.11 706.89 12 .00 55400 PRINTING 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 56100 DUES 700.00 .00 700.00 .00 .00 .00 700.00 0 .00 56200 TRAVEL & TRAINING EXPENSE 7,000.00 .00 7,000.00 1,415.00 .00 1,529.00 5,471.00 22 5,779.74 56400 PUBLICATIONS 200.00 .00 200.00 .00 .00 150.50 49.50 75 .00 59200 RENTALS-EQUIPMENT 1,200.00 .00 1,200.00 .00 95.03 580.58 524.39 56 723.42 59900 OTHER CONTRACTUAL SERVICES 35,000.00 .00 35,000.00 .00 .00 27,264.85 7,735.15 78 45,585.21 61200 MAINTENANCE SUPPLIES-EQUIPMENT 200.00 .00 200.00 .00 .00 193.26 6.74 97 80.92 65100 OFFICE SUPPLIES 1,000.00 .00 1,000.00 7.59 17.99 330.95 651.06 35 415.18 65200 OPERATING SUPPLIES 400.00 .00 400.00 .00 .00 .00 400.00 0 .00 65500 AUTOMOTIVE FUEL/OIL 5,500.00 .00 5,500.00 400.61 .00 2,669.48 2,830.52 49 2,636.74 66700 RECORDING FEES 200.00 .00 200.00 .00 .00 72.00 128.00 36 96.00 67100 EMERGENCY CODE ENFORCEMENT 40,000.00 .00 40,000.00 12.97 .00 33,439.55 6,560.45 84 25,309.35 83000 EQUIPMENT 7,550.00 .00 7,550.00 1,080.51 192.00 8,002.41 (644.41) 109 704.37 89000 OTHER IMPROVEMENTS 500.00 .00 500.00 .00 .00 .00 500.00 0 170.00 Sub Department 35 - CODE ENFORCEMENT Totals $470,286.00 $0.00 $470,286.00 $29,978.42 $424.76 $324,966.78 $144,894.46 69% $303,398.12 Sub Department 36 - GARAGE 41100 SALARIES-REGULAR 44,092.00 .00 44,092.00 3,449.60 .00 29,141.42 14,950.58 66 26,597.51 41300 SALARIES-OVERTIME .00 .00 .00 381.15 .00 381.15 (381.15) +++ .00 45700 UNIFORM ALLOWANCE 500.00 .00 500.00 31.76 .00 266.20 233.80 53 238.78 51200 MAINT SERVICES-EQUIPMENT 2,500.00 .00 2,500.00 268.33 48.15 4,419.45 (1,967.60) 179 1,160.70 55100 POSTAGE & FREIGHT 100.00 .00 100.00 .00 .00 .00 100.00 0 .00 55200 TELEPHONE/INTERNET 150.00 .00 150.00 14.05 14.97 58.64 76.39 49 65.58 56200 TRAVEL & TRAINING EXPENSE 5,500.00 .00 5,500.00 116.96 .00 4,545.84 954.16 83 4,065.97 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 12 of 61 Page 19 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1100 - GENERAL FUND EXPENSE Department 30 - COMMUNITY SERVICES Sub Department 36 - GARAGE 57100 GENERAL UTILITIES 4,500.00 .00 4,500.00 224.06 209.50 2,354.04 1,936.46 57 1,689.01 59200 RENTALS-EQUIPMENT 3,000.00 .00 3,000.00 67.48 74.25 400.97 2,524.78 16 1,965.01 61100 MAINT SUPPLIES-BUILDING 375.00 .00 375.00 .00 .00 .00 375.00 0 22.36 61200 MAINTENANCE SUPPLIES-EQUIPMENT 3,000.00 .00 3,000.00 31.84 136.63 772.77 2,090.60 30 593.24 65200 OPERATING SUPPLIES 700.00 .00 700.00 .00 .00 24.97 675.03 4 123.98 65300 SAFETY SUPPLIES/COMMITTEE 300.00 .00 300.00 .00 .00 .00 300.00 0 .00 83000 EQUIPMENT 5,000.00 .00 5,000.00 720.97 .00 3,664.12 1,335.88 73 9,474.71 Sub Department 36 - GARAGE Totals $69,717.00 $0.00 $69,717.00 $5,306.20 $483.50 $46,029.57 $23,203.93 67% $45,996.85 Sub Department 38 - RENTAL INSPECTION PROGRAM 41100 SALARIES-REGULAR 57,289.00 .00 57,289.00 4,629.92 .00 30,154.62 27,134.38 53 .00 41200 SALARIES-TEMP/PARTTIME 13,686.00 .00 13,686.00 .00 .00 .00 13,686.00 0 .00 41300 SALARIES-OVERTIME 700.00 .00 700.00 130.22 .00 130.22 569.78 19 .00 41600 SALARIES/CALL-OUT PAY 4,334.00 .00 4,334.00 .00 .00 .00 4,334.00 0 .00 51200 MAINT SERVICES-EQUIPMENT 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 51300 MAINT SERVICES-VEHICLE 300.00 .00 300.00 .00 .00 .00 300.00 0 .00 55100 POSTAGE & FREIGHT 750.00 .00 750.00 .00 .00 .00 750.00 0 .00 55400 PRINTING 1,500.00 .00 1,500.00 398.00 .00 398.00 1,102.00 27 .00 56100 DUES 200.00 .00 200.00 .00 .00 .00 200.00 0 .00 56200 TRAVEL & TRAINING EXPENSE 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 65100 OFFICE SUPPLIES 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 65500 AUTOMOTIVE FUEL/OIL 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 83000 EQUIPMENT 63,800.00 .00 63,800.00 .00 47.98 52,432.23 11,319.79 82 .00 Sub Department 38 - RENTAL INSPECTION PROGRAM $146,059.00 $0.00 $146,059.00 $5,158.14 $47.98 $83,115.07 $62,895.95 57% $0.00 Totals Department 30 - COMMUNITY SERVICES Totals $2,403,579.00 $0.00 $2,403,579.00 $160,243.65 $15,539.44 $1,457,861.46 $930,178.10 61% $1,324,456.50 EXPENSE TOTALS $20,062,472.00 $0.00 $20,062,472.00 $787,825.39 $43,074.26 $14,718,409.97 $5,300,987.77 74% $17,392,118.74 Fund 1100 - GENERAL FUND Totals REVENUE TOTALS 20,137,259.00 .00 20,137,259.00 1,053,797.17 .00 16,760,361.23 3,376,897.77 83% 16,701,887.88 EXPENSE TOTALS 20,062,472.00 .00 20,062,472.00 787,825.39 43,074.26 14,718,409.97 5,300,987.77 74% 17,392,118.74 Fund 1100 - GENERAL FUND Totals $74,787.00 $0.00 $74,787.00 $265,971.78 ($43,074.26) $2,041,951.26 ($1,924,090.00) ($690,230.86) Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 13 of 61 Page 20 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1600 - STORMWATER PROJECT FUND REVENUE Department 00 - REVENUE 31305 LOCAL OPTION SALES TAX 1,873,761.00 .00 1,873,761.00 163,988.76 .00 1,286,543.46 587,217.54 69 1,184,756.71 38110 SV, VR & MM INTEREST 82,798.00 .00 82,798.00 .00 .00 153,759.67 (70,961.67) 186 165,596.22 Department 00 - REVENUE Totals $1,956,559.00 $0.00 $1,956,559.00 $163,988.76 $0.00 $1,440,303.13 $516,255.87 74% $1,350,352.93 REVENUE TOTALS $1,956,559.00 $0.00 $1,956,559.00 $163,988.76 $0.00 $1,440,303.13 $516,255.87 74% $1,350,352.93 EXPENSE Department 16 - STORMWATER PROJECT 54900 OTHER PROFESSIONAL SERVICE 250,000.00 .00 250,000.00 .00 .00 8,111.85 241,888.15 3 30,436.85 66820 BOND EXPENSE 459.00 .00 459.00 .00 .00 300.00 159.00 65 300.00 99900 INTERFUND OPERATING TRANSFER 941,540.00 .00 941,540.00 .00 .00 941,540.00 .00 100 939,090.00 99910 CAPITAL PROJECT EXPENSE 2,487,000.00 .00 2,487,000.00 .00 .00 12,790.00 2,474,210.00 1 .00 Department 16 - STORMWATER PROJECT Totals $3,678,999.00 $0.00 $3,678,999.00 $0.00 $0.00 $962,741.85 $2,716,257.15 26% $969,826.85 EXPENSE TOTALS $3,678,999.00 $0.00 $3,678,999.00 $0.00 $0.00 $962,741.85 $2,716,257.15 26% $969,826.85 Fund 1600 - STORMWATER PROJECT FUND Totals REVENUE TOTALS 1,956,559.00 .00 1,956,559.00 163,988.76 .00 1,440,303.13 516,255.87 74% 1,350,352.93 EXPENSE TOTALS 3,678,999.00 .00 3,678,999.00 .00 .00 962,741.85 2,716,257.15 26% 969,826.85 Fund 1600 - STORMWATER PROJECT FUND Totals ($1,722,440.00) $0.00 ($1,722,440.00) $163,988.76 $0.00 $477,561.28 ($2,200,001.28) $380,526.08 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 14 of 61 Page 21 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 1800 - CAPITAL FUND REVENUE Department 00 - REVENUE 31305 LOCAL OPTION SALES TAX 1,873,761.00 .00 1,873,761.00 163,988.76 .00 1,286,543.47 587,217.53 69 1,184,756.73 34400 STATE GRANTS 350,000.00 .00 350,000.00 .00 .00 .00 350,000.00 0 .00 34420 FEDERAL GRANT .00 .00 .00 .00 .00 2,971.35 (2,971.35) +++ .00 38110 SV, VR & MM INTEREST 176,574.00 .00 176,574.00 1,591.60 .00 113,103.63 63,470.37 64 356,714.99 38120 INVESTMENT INTEREST 69,977.00 .00 69,977.00 2,787.40 .00 46,339.99 23,637.01 66 39,938.70 38140 REALIZED GAIN/LOSS ON INV .00 .00 .00 .00 .00 605.15 (605.15) +++ 1,259.28 38190 UNREALIZED GAIN/LOSS ON INV .00 .00 .00 1,969.78 .00 29,016.40 (29,016.40) +++ 43,866.48 38200 RENTAL INCOME 27,420.00 .00 27,420.00 .00 .00 5,840.00 21,580.00 21 .00 38700 REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .00 +++ 260.50 39900 INTERFUND OPERATING TRANSFERS 900,000.00 .00 900,000.00 .00 .00 675,000.00 225,000.00 75 1,875,000.00 Department 00 - REVENUE Totals $3,397,732.00 $0.00 $3,397,732.00 $170,337.54 $0.00 $2,159,419.99 $1,238,312.01 64% $3,501,796.68 REVENUE TOTALS $3,397,732.00 $0.00 $3,397,732.00 $170,337.54 $0.00 $2,159,419.99 $1,238,312.01 64% $3,501,796.68 EXPENSE Department 18 - CAPITAL 54920 ENGINEERING 865,000.00 .00 865,000.00 108,445.65 .00 600,331.80 264,668.20 69 403,021.15 57100 GENERAL UTILITIES 42,785.00 .00 42,785.00 71.15 .00 22,608.12 20,176.88 53 24,607.99 59900 OTHER CONTRACTUAL SERVICES 15,000.00 .00 15,000.00 .00 .00 2,472.03 12,527.97 16 3,443.34 66800 BANK EXPENSE 212.00 .00 212.00 .00 .00 131.98 80.02 62 132.90 66820 BOND EXPENSE 477.00 .00 477.00 .00 .00 .00 477.00 0 .00 82000 BUILDING 505,000.00 .00 505,000.00 72,193.00 .00 310,860.44 194,139.56 62 69,142.27 83000 EQUIPMENT 455,060.00 .00 455,060.00 .00 .00 22,777.51 432,282.49 5 14,961.00 84000 VEHICLE 243,200.00 .00 243,200.00 .00 .00 268,370.00 (25,170.00) 110 330,945.00 89300 INFRASTRUCTURE 6,096,200.00 .00 6,096,200.00 622,367.31 .00 4,884,317.97 1,211,882.03 80 931,669.82 99900 INTERFUND OPERATING TRANSFER 612,375.00 .00 612,375.00 260,100.00 .00 612,375.00 .00 100 612,475.00 99910 CAPITAL PROJECT EXPENSE .00 .00 .00 .00 .00 133,055.00 (133,055.00) +++ 10,947.43 Department 18 - CAPITAL Totals $8,835,309.00 $0.00 $8,835,309.00 $1,063,177.11 $0.00 $6,857,299.85 $1,978,009.15 78% $2,401,345.90 EXPENSE TOTALS $8,835,309.00 $0.00 $8,835,309.00 $1,063,177.11 $0.00 $6,857,299.85 $1,978,009.15 78% $2,401,345.90 Fund 1800 - CAPITAL FUND Totals REVENUE TOTALS 3,397,732.00 .00 3,397,732.00 170,337.54 .00 2,159,419.99 1,238,312.01 64% 3,501,796.68 EXPENSE TOTALS 8,835,309.00 .00 8,835,309.00 1,063,177.11 .00 6,857,299.85 1,978,009.15 78% 2,401,345.90 Fund 1800 - CAPITAL FUND Totals ($5,437,577.00) $0.00 ($5,437,577.00) ($892,839.57) $0.00 ($4,697,879.86) ($739,697.14) $1,100,450.78 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 15 of 61 Page 22 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2100 - MOTOR FUEL TAX REVENUE Department 00 - REVENUE 34300 MOTOR FUEL TAX 613,780.00 .00 613,780.00 57,618.86 .00 453,495.71 160,284.29 74 450,853.82 38110 SV, VR & MM INTEREST 60,245.00 .00 60,245.00 .00 .00 65,299.49 (5,054.49) 108 80,326.81 Department 00 - REVENUE Totals $674,025.00 $0.00 $674,025.00 $57,618.86 $0.00 $518,795.20 $155,229.80 77% $531,180.63 REVENUE TOTALS $674,025.00 $0.00 $674,025.00 $57,618.86 $0.00 $518,795.20 $155,229.80 77% $531,180.63 EXPENSE Department 21 - MOTOR FUEL TAX 57200 STREET/TRAFFIC LIGHTING 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 .00 59900 OTHER CONTRACTUAL SERVICES .00 .00 .00 .00 .00 .00 .00 +++ 96,020.00 61400 MAINT SUPPLIES-STREET/GM 448,276.00 .00 448,276.00 2,355.96 43,957.48 12,571.19 391,747.33 13 22,062.83 89000 OTHER IMPROVEMENTS 2,200,000.00 .00 2,200,000.00 .00 .00 .00 2,200,000.00 0 .00 Department 21 - MOTOR FUEL TAX Totals $2,673,276.00 $0.00 $2,673,276.00 $2,355.96 $43,957.48 $12,571.19 $2,616,747.33 2% $118,082.83 EXPENSE TOTALS $2,673,276.00 $0.00 $2,673,276.00 $2,355.96 $43,957.48 $12,571.19 $2,616,747.33 2% $118,082.83 Fund 2100 - MOTOR FUEL TAX Totals REVENUE TOTALS 674,025.00 .00 674,025.00 57,618.86 .00 518,795.20 155,229.80 77% 531,180.63 EXPENSE TOTALS 2,673,276.00 .00 2,673,276.00 2,355.96 43,957.48 12,571.19 2,616,747.33 2% 118,082.83 Fund 2100 - MOTOR FUEL TAX Totals ($1,999,251.00) $0.00 ($1,999,251.00) $55,262.90 ($43,957.48) $506,224.01 ($2,461,517.53) $413,097.80 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 16 of 61 Page 23 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2241 - LIBRARY-GENERAL ACCOUNT REVENUE Department 00 - REVENUE 31110 CORPORATE TAXES 461,618.00 .00 461,618.00 .00 .00 455,693.32 5,924.68 99 422,448.31 31120 FIRE PROTECTION/LIBRARY BLDG 41,965.00 .00 41,965.00 .00 .00 41,595.82 369.18 99 38,478.08 31180 TORT & LIABILITY TAX 44,135.00 .00 44,135.00 .00 .00 49,914.72 (5,779.72) 113 48,011.91 34200 STATE REPLACEMENT TAX 120,450.00 .00 120,450.00 15,769.04 .00 84,871.41 35,578.59 70 93,075.11 35300 LIBRARY FINES 900.00 .00 900.00 213.41 .00 941.27 (41.27) 105 841.94 36710 LIBRARY CARDS 8,000.00 .00 8,000.00 800.00 .00 7,165.00 835.00 90 5,860.00 36720 COPY SERVICE 6,000.00 .00 6,000.00 629.33 .00 6,080.92 (80.92) 101 4,440.99 36730 PASSPORTS 3,000.00 .00 3,000.00 210.00 .00 1,995.00 1,005.00 66 1,295.00 38110 SV, VR & MM INTEREST 15,000.00 .00 15,000.00 .00 .00 27,282.45 (12,282.45) 182 18,297.98 38300 DONATIONS 30,000.00 .00 30,000.00 500.00 .00 29,600.00 400.00 99 36,935.00 38700 REIMBURSEMENTS 500.00 .00 500.00 .00 .00 .00 500.00 0 1,094.40 39200 SALE OF PROPERTY 2,500.00 .00 2,500.00 128.00 .00 1,865.24 634.76 75 1,992.05 Department 00 - REVENUE Totals $734,068.00 $0.00 $734,068.00 $18,249.78 $0.00 $707,005.15 $27,062.85 96% $672,770.77 REVENUE TOTALS $734,068.00 $0.00 $734,068.00 $18,249.78 $0.00 $707,005.15 $27,062.85 96% $672,770.77 EXPENSE Department 41 - LIBRARY - GENERAL 41100 SALARIES-REGULAR 247,926.00 .00 247,926.00 19,212.10 .00 172,289.04 75,636.96 69 161,560.59 41200 SALARIES-TEMP/PARTTIME 157,455.00 .00 157,455.00 9,247.85 .00 80,547.79 76,907.21 51 73,411.42 45100 HEALTH INSURANCE 55,000.00 .00 55,000.00 .00 .00 38,775.00 16,225.00 70 38,775.00 45600 WORKER'S COMPENSATION 1,850.00 .00 1,850.00 .00 .00 1,776.10 73.90 96 1,762.58 51100 MAINT SERVICES-BUILDING 18,000.00 .00 18,000.00 95.00 .00 17,372.60 627.40 97 12,004.67 51200 MAINT SERVICES-EQUIPMENT 16,000.00 .00 16,000.00 2,536.53 330.93 10,025.41 5,643.66 65 12,384.45 52900 MAINT SERVICES - OTHER 16,800.00 .00 16,800.00 1,050.00 .00 8,700.00 8,100.00 52 9,000.00 53100 ACOUNTING SERVICE 2,300.00 .00 2,300.00 .00 .00 1,725.00 575.00 75 1,725.00 54900 OTHER PROFESSIONAL SERVICE 11,000.00 .00 11,000.00 943.40 .00 2,840.70 8,159.30 26 4,763.63 55100 POSTAGE & FREIGHT 2,000.00 .00 2,000.00 74.26 .00 946.03 1,053.97 47 884.19 55200 TELEPHONE/INTERNET 10,225.00 .00 10,225.00 841.68 .00 6,704.25 3,520.75 66 6,548.04 55400 PRINTING 500.00 .00 500.00 .00 .00 .00 500.00 0 357.25 56100 DUES 900.00 .00 900.00 .00 .00 634.00 266.00 70 672.40 56200 TRAVEL & TRAINING EXPENSE 3,500.00 .00 3,500.00 .00 .00 3,062.03 437.97 87 2,538.20 57100 GENERAL UTILITIES 2,000.00 .00 2,000.00 174.21 .00 969.38 1,030.62 48 842.10 58200 GENERAL INSURANCE 40,000.00 .00 40,000.00 .00 .00 36,190.38 3,809.62 90 35,976.31 59900 OTHER CONTRACTUAL SERVICES 14,000.00 .00 14,000.00 .00 .00 7,155.67 6,844.33 51 4,917.22 61100 MAINT SUPPLIES-BUILDING 3,000.00 .00 3,000.00 227.00 .00 757.60 2,242.40 25 1,963.89 65100 OFFICE SUPPLIES 15,000.00 .00 15,000.00 2,472.47 549.22 11,364.88 3,085.90 79 8,636.77 65400 JANITORIAL SUPPLIES 3,000.00 .00 3,000.00 274.81 188.09 2,001.88 810.03 73 2,256.04 66800 BANK EXPENSE 500.00 .00 500.00 28.60 .00 371.71 128.29 74 333.95 67310 BOOKS 37,000.00 .00 37,000.00 5,895.58 365.42 25,871.76 10,762.82 71 18,617.67 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 17 of 61 Page 24 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2241 - LIBRARY-GENERAL ACCOUNT EXPENSE Department 41 - LIBRARY - GENERAL 67320 PERIODICALS 4,000.00 .00 4,000.00 40.00 84.50 802.00 3,113.50 22 803.00 67330 AUDIO/VISUAL 4,000.00 .00 4,000.00 73.73 46.48 1,898.26 2,055.26 49 904.28 67340 NON-PRINT BOOKS 15,000.00 .00 15,000.00 357.01 129.97 6,371.04 8,498.99 43 1,118.28 67410 DONATED FUNDS/EXPENSES 27,000.00 .00 27,000.00 8,817.66 50.00 136,005.47 (109,055.47) 504 20,033.61 67420 SUMMER READING EXPENSES 2,000.00 .00 2,000.00 .00 8.88 1,887.54 103.58 95 1,306.58 67440 YOUNG ADULT EXPENSES 500.00 .00 500.00 .00 .00 628.88 (128.88) 126 41.08 82000 BUILDING 20,000.00 .00 20,000.00 .00 14,138.25 8,700.47 (2,838.72) 114 4,010.00 83000 EQUIPMENT 20,000.00 .00 20,000.00 56,123.34 9,488.00 56,123.34 (45,611.34) 328 .00 Department 41 - LIBRARY - GENERAL Totals $750,456.00 $0.00 $750,456.00 $108,485.23 $25,379.74 $642,498.21 $82,578.05 89% $428,148.20 EXPENSE TOTALS $750,456.00 $0.00 $750,456.00 $108,485.23 $25,379.74 $642,498.21 $82,578.05 89% $428,148.20 Fund 2241 - LIBRARY-GENERAL ACCOUNT Totals REVENUE TOTALS 734,068.00 .00 734,068.00 18,249.78 .00 707,005.15 27,062.85 96% 672,770.77 EXPENSE TOTALS 750,456.00 .00 750,456.00 108,485.23 25,379.74 642,498.21 82,578.05 89% 428,148.20 Fund 2241 - LIBRARY-GENERAL ACCOUNT Totals ($16,388.00) $0.00 ($16,388.00) ($90,235.45) ($25,379.74) $64,506.94 ($55,515.20) $244,622.57 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 18 of 61 Page 25 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2243 - LIBRARY-PER CAPITA GRANT ACCOUNT REVENUE Department 00 - REVENUE 34400 STATE GRANTS 21,776.00 .00 21,776.00 .00 .00 21,776.90 (.90) 100 21,924.54 Department 00 - REVENUE Totals $21,776.00 $0.00 $21,776.00 $0.00 $0.00 $21,776.90 ($0.90) 100% $21,924.54 REVENUE TOTALS $21,776.00 $0.00 $21,776.00 $0.00 $0.00 $21,776.90 ($0.90) 100% $21,924.54 EXPENSE Department 43 - LIBRARY - PER CAPITA 94900 MISCELLANEOUS CHARGES 21,776.00 .00 21,776.00 858.37 48.87 15,097.02 6,630.11 70 17,802.18 Department 43 - LIBRARY - PER CAPITA Totals $21,776.00 $0.00 $21,776.00 $858.37 $48.87 $15,097.02 $6,630.11 70% $17,802.18 EXPENSE TOTALS $21,776.00 $0.00 $21,776.00 $858.37 $48.87 $15,097.02 $6,630.11 70% $17,802.18 Fund 2243 - LIBRARY-PER CAPITA GRANT ACCOUNT Totals REVENUE TOTALS 21,776.00 .00 21,776.00 .00 .00 21,776.90 (.90) 100% 21,924.54 EXPENSE TOTALS 21,776.00 .00 21,776.00 858.37 48.87 15,097.02 6,630.11 70% 17,802.18 Fund 2243 - LIBRARY-PER CAPITA GRANT ACCOUNT Totals $0.00 $0.00 $0.00 ($858.37) ($48.87) $6,679.88 ($6,631.01) $4,122.36 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 19 of 61 Page 26 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2247 - LIBRARY-GRAY TRUST ACCOUNT REVENUE Department 00 - REVENUE 38110 SV, VR & MM INTEREST 4,500.00 .00 4,500.00 183.84 .00 2,825.18 1,674.82 63 4,142.21 38120 INVESTMENT INTEREST 8,000.00 .00 8,000.00 645.55 .00 9,816.75 (1,816.75) 123 7,232.36 38140 REALIZED GAIN/LOSS ON INV 700.00 .00 700.00 .00 .00 (165.35) 865.35 -24 493.10 38190 UNREALIZED GAIN/LOSS ON INV .00 .00 .00 (225.33) .00 1,128.29 (1,128.29) +++ 4,132.32 38300 DONATIONS .00 .00 .00 4,879.13 .00 4,879.13 (4,879.13) +++ .00 Department 00 - REVENUE Totals $13,200.00 $0.00 $13,200.00 $5,483.19 $0.00 $18,484.00 ($5,284.00) 140% $15,999.99 REVENUE TOTALS $13,200.00 $0.00 $13,200.00 $5,483.19 $0.00 $18,484.00 ($5,284.00) 140% $15,999.99 EXPENSE Department 47 - LIBRARY - GRAY TRUST 66800 BANK EXPENSE 500.00 .00 500.00 41.67 .00 363.36 136.64 73 363.36 94900 MISCELLANEOUS CHARGES 20,000.00 .00 20,000.00 115.90 186.03 10,900.09 8,913.88 55 21,036.02 Department 47 - LIBRARY - GRAY TRUST Totals $20,500.00 $0.00 $20,500.00 $157.57 $186.03 $11,263.45 $9,050.52 56% $21,399.38 EXPENSE TOTALS $20,500.00 $0.00 $20,500.00 $157.57 $186.03 $11,263.45 $9,050.52 56% $21,399.38 Fund 2247 - LIBRARY-GRAY TRUST ACCOUNT Totals REVENUE TOTALS 13,200.00 .00 13,200.00 5,483.19 .00 18,484.00 (5,284.00) 140% 15,999.99 EXPENSE TOTALS 20,500.00 .00 20,500.00 157.57 186.03 11,263.45 9,050.52 56% 21,399.38 Fund 2247 - LIBRARY-GRAY TRUST ACCOUNT Totals ($7,300.00) $0.00 ($7,300.00) $5,325.62 ($186.03) $7,220.55 ($14,334.52) ($5,399.39) Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 20 of 61 Page 27 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2248 - LIBRARY-LSTA/OTHER STATE GRANTS REVENUE Department 00 - REVENUE 34400 STATE GRANTS .00 .00 .00 .00 .00 .00 .00 +++ 27,500.00 Department 00 - REVENUE Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $27,500.00 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $27,500.00 EXPENSE Department 48 - LIBRARY - LSTA 83000 EQUIPMENT .00 .00 .00 .00 .00 498.99 (498.99) +++ 4,094.67 94900 MISCELLANEOUS CHARGES .00 .00 .00 .00 .00 .00 .00 +++ 5,244.00 Department 48 - LIBRARY - LSTA Totals $0.00 $0.00 $0.00 $0.00 $0.00 $498.99 ($498.99) +++ $9,338.67 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $498.99 ($498.99) +++ $9,338.67 Fund 2248 - LIBRARY-LSTA/OTHER STATE GRANTS Totals REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ 27,500.00 EXPENSE TOTALS .00 .00 .00 .00 .00 498.99 (498.99) +++ 9,338.67 Fund 2248 - LIBRARY-LSTA/OTHER STATE GRANTS Totals $0.00 $0.00 $0.00 $0.00 $0.00 ($498.99) $498.99 $18,161.33 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 21 of 61 Page 28 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2250 - LIBRARY - RRLC FUND REVENUE Department 00 - REVENUE 34400 STATE GRANTS 71,504.00 .00 71,504.00 .00 .00 .00 71,504.00 0 35,107.70 38110 SV, VR & MM INTEREST .00 .00 .00 .00 .00 961.87 (961.87) +++ 23.82 38700 REIMBURSEMENTS 18,000.00 .00 18,000.00 .00 .00 54,684.49 (36,684.49) 304 16,991.44 Department 00 - REVENUE Totals $89,504.00 $0.00 $89,504.00 $0.00 $0.00 $55,646.36 $33,857.64 62% $52,122.96 REVENUE TOTALS $89,504.00 $0.00 $89,504.00 $0.00 $0.00 $55,646.36 $33,857.64 62% $52,122.96 EXPENSE Department 50 - LIBRARY - RRLC FUND 54900 OTHER PROFESSIONAL SERVICE 30,000.00 .00 30,000.00 .00 .00 21,762.69 8,237.31 73 16,991.50 94920 OTHER GRANTS 59,000.00 .00 59,000.00 .00 .00 61,666.56 (2,666.56) 105 58,651.78 Department 50 - LIBRARY - RRLC FUND Totals $89,000.00 $0.00 $89,000.00 $0.00 $0.00 $83,429.25 $5,570.75 94% $75,643.28 EXPENSE TOTALS $89,000.00 $0.00 $89,000.00 $0.00 $0.00 $83,429.25 $5,570.75 94% $75,643.28 Fund 2250 - LIBRARY - RRLC FUND Totals REVENUE TOTALS 89,504.00 .00 89,504.00 .00 .00 55,646.36 33,857.64 62% 52,122.96 EXPENSE TOTALS 89,000.00 .00 89,000.00 .00 .00 83,429.25 5,570.75 94% 75,643.28 Fund 2250 - LIBRARY - RRLC FUND Totals $504.00 $0.00 $504.00 $0.00 $0.00 ($27,782.89) $28,286.89 ($23,520.32) Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 22 of 61 Page 29 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2300 - BAND COMMISSION REVENUE Department 00 - REVENUE 31100 PROPERTY TAXES 67,000.00 .00 67,000.00 .00 .00 66,972.73 27.27 100 64,855.22 34200 STATE REPLACEMENT TAX 11,000.00 .00 11,000.00 1,786.17 .00 9,613.46 1,386.54 87 10,542.70 38110 SV, VR & MM INTEREST 4,500.00 .00 4,500.00 .00 .00 3,619.02 880.98 80 6,504.44 38200 RENTAL INCOME 150.00 .00 150.00 .00 .00 50.00 100.00 33 50.00 38300 DONATIONS 36,000.00 .00 36,000.00 637.31 .00 35,125.88 874.12 98 34,245.45 Department 00 - REVENUE Totals $118,650.00 $0.00 $118,650.00 $2,423.48 $0.00 $115,381.09 $3,268.91 97% $116,197.81 REVENUE TOTALS $118,650.00 $0.00 $118,650.00 $2,423.48 $0.00 $115,381.09 $3,268.91 97% $116,197.81 EXPENSE Department 23 - BAND 41100 SALARIES-REGULAR 19,200.00 .00 19,200.00 1,600.00 .00 12,800.00 6,400.00 67 11,200.00 41200 SALARIES-TEMP/PARTTIME 57,000.00 .00 57,000.00 20.00 .00 38,529.00 18,471.00 68 37,387.50 51200 MAINT SERVICES-EQUIPMENT 600.00 .00 600.00 .00 .00 336.00 264.00 56 352.00 53100 ACOUNTING SERVICE 2,000.00 .00 2,000.00 .00 .00 1,500.00 500.00 75 1,500.00 54900 OTHER PROFESSIONAL SERVICE 4,000.00 .00 4,000.00 .00 .00 3,000.00 1,000.00 75 3,450.00 55100 POSTAGE & FREIGHT 450.00 .00 450.00 4.44 .00 530.74 (80.74) 118 463.36 55300 PUBLISHING 1,000.00 .00 1,000.00 54.35 .00 1,660.58 (660.58) 166 504.00 55400 PRINTING 500.00 .00 500.00 .00 .00 115.55 384.45 23 211.13 56100 DUES 1,000.00 .00 1,000.00 .00 .00 446.00 554.00 45 435.00 56200 TRAVEL & TRAINING EXPENSE 500.00 .00 500.00 .00 .00 .00 500.00 0 247.99 56210 GUEST CONDUCTOR TRAVEL 2,300.00 .00 2,300.00 .00 .00 1,458.78 841.22 63 2,201.29 58200 GENERAL INSURANCE 3,043.00 .00 3,043.00 .00 .00 3,227.95 (184.95) 106 3,203.38 59100 RENTALS-BUILDING/LAND 3,200.00 .00 3,200.00 .00 .00 .00 3,200.00 0 .00 59900 OTHER CONTRACTUAL SERVICES 11,000.00 .00 11,000.00 404.81 .00 10,832.76 167.24 98 9,949.81 59940 WINTER POPS CONCERT EXPENSE 3,500.00 .00 3,500.00 .00 .00 .00 3,500.00 0 .00 61200 MAINTENANCE SUPPLIES-EQUIPMENT 200.00 .00 200.00 .00 .00 .00 200.00 0 .00 65100 OFFICE SUPPLIES 300.00 .00 300.00 .00 .00 327.35 (27.35) 109 73.81 65200 OPERATING SUPPLIES 2,500.00 .00 2,500.00 276.99 .00 2,417.94 82.06 97 4,526.38 66800 BANK EXPENSE 200.00 .00 200.00 18.19 .00 122.17 77.83 61 138.61 82000 BUILDING 1,475.00 .00 1,475.00 .00 .00 845.64 629.36 57 .00 83000 EQUIPMENT 750.00 .00 750.00 .00 .00 30,344.04 (29,594.04) 4046 9,646.48 94900 MISCELLANEOUS CHARGES 1,000.00 .00 1,000.00 .00 .00 2,753.67 (1,753.67) 275 51.14 Department 23 - BAND Totals $115,718.00 $0.00 $115,718.00 $2,378.78 $0.00 $111,248.17 $4,469.83 96% $85,541.88 EXPENSE TOTALS $115,718.00 $0.00 $115,718.00 $2,378.78 $0.00 $111,248.17 $4,469.83 96% $85,541.88 Fund 2300 - BAND COMMISSION Totals REVENUE TOTALS 118,650.00 .00 118,650.00 2,423.48 .00 115,381.09 3,268.91 97% 116,197.81 EXPENSE TOTALS 115,718.00 .00 115,718.00 2,378.78 .00 111,248.17 4,469.83 96% 85,541.88 Fund 2300 - BAND COMMISSION Totals $2,932.00 $0.00 $2,932.00 $44.70 $0.00 $4,132.92 ($1,200.92) $30,655.93 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 23 of 61 Page 30 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2451 - SIDC-INCUBATOR REVENUE Department 00 - REVENUE 36610 USER FEES 1,980.00 .00 1,980.00 180.00 .00 1,725.00 255.00 87 1,465.00 36640 AIR CONDITIONING 3,060.00 .00 3,060.00 240.00 .00 2,415.00 645.00 79 2,355.00 36650 WATER 540.00 .00 540.00 15.00 .00 315.00 225.00 58 405.00 38110 SV, VR & MM INTEREST 2,660.00 .00 2,660.00 .00 .00 8,450.34 (5,790.34) 318 3,546.79 38220 MODULE RENTALS 87,404.00 .00 87,404.00 6,305.00 .00 60,097.85 27,306.15 69 48,992.85 38230 LAND RENTALS 12,900.00 .00 12,900.00 6,450.00 .00 6,450.00 6,450.00 50 6,450.00 39200 SALE OF PROPERTY .00 .00 .00 .00 .00 500.00 (500.00) +++ 500.00 Department 00 - REVENUE Totals $108,544.00 $0.00 $108,544.00 $13,190.00 $0.00 $79,953.19 $28,590.81 74% $63,714.64 REVENUE TOTALS $108,544.00 $0.00 $108,544.00 $13,190.00 $0.00 $79,953.19 $28,590.81 74% $63,714.64 EXPENSE Department 51 - SBTC 51100 MAINT SERVICES-BUILDING 30,000.00 .00 30,000.00 951.87 .00 10,605.53 19,394.47 35 19,417.04 53100 ACOUNTING SERVICE 750.00 .00 750.00 .00 .00 562.50 187.50 75 562.50 53500 ADMINISTRATIVE SERVICE 48,000.00 .00 48,000.00 .00 .00 48,000.00 .00 100 48,000.00 54900 OTHER PROFESSIONAL SERVICE 1,000.00 .00 1,000.00 .00 .00 1,807.00 (807.00) 181 60.00 55100 POSTAGE & FREIGHT 114.00 .00 114.00 7.40 .00 66.43 47.57 58 72.18 57100 GENERAL UTILITIES .00 .00 .00 .00 .00 228.03 (228.03) +++ .00 57110 ELECTRIC SERVICE 3,353.00 .00 3,353.00 180.94 .00 2,571.17 781.83 77 2,075.11 57120 WATER SERVICE 2,770.00 .00 2,770.00 244.65 .00 2,462.52 307.48 89 1,849.96 57130 GAS SERVICE 6,400.00 .00 6,400.00 .00 .00 .00 6,400.00 0 1,107.74 57140 SEWER SERVICE 570.00 .00 570.00 83.50 .00 411.50 158.50 72 286.00 58200 GENERAL INSURANCE 17,518.00 .00 17,518.00 .00 .00 18,581.74 (1,063.74) 106 18,440.30 81010 REAL ESTATE TAXES 14,981.00 .00 14,981.00 1,383.85 .00 10,600.41 4,380.59 71 14,545.12 94900 MISCELLANEOUS CHARGES 10,000.00 .00 10,000.00 31.14 .00 3,277.14 6,722.86 33 3,246.00 Department 51 - SBTC Totals $135,456.00 $0.00 $135,456.00 $2,883.35 $0.00 $99,173.97 $36,282.03 73% $109,661.95 EXPENSE TOTALS $135,456.00 $0.00 $135,456.00 $2,883.35 $0.00 $99,173.97 $36,282.03 73% $109,661.95 Fund 2451 - SIDC-INCUBATOR Totals REVENUE TOTALS 108,544.00 .00 108,544.00 13,190.00 .00 79,953.19 28,590.81 74% 63,714.64 EXPENSE TOTALS 135,456.00 .00 135,456.00 2,883.35 .00 99,173.97 36,282.03 73% 109,661.95 Fund 2451 - SIDC-INCUBATOR Totals ($26,912.00) $0.00 ($26,912.00) $10,306.65 $0.00 ($19,220.78) ($7,691.22) ($45,947.31) Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 24 of 61 Page 31 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2452 - REVOLVING LOAN FUND REVENUE Department 00 - REVENUE 38110 SV, VR & MM INTEREST 8,228.00 .00 8,228.00 .00 .00 8,607.02 (379.02) 105 10,969.95 38130 RLF LOANS INTEREST .00 .00 .00 .00 .00 .00 .00 +++ 177.72 Department 00 - REVENUE Totals $8,228.00 $0.00 $8,228.00 $0.00 $0.00 $8,607.02 ($379.02) 105% $11,147.67 REVENUE TOTALS $8,228.00 $0.00 $8,228.00 $0.00 $0.00 $8,607.02 ($379.02) 105% $11,147.67 Fund 2452 - REVOLVING LOAN FUND Totals REVENUE TOTALS 8,228.00 .00 8,228.00 .00 .00 8,607.02 (379.02) 105% 11,147.67 EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ .00 Fund 2452 - REVOLVING LOAN FUND Totals $8,228.00 $0.00 $8,228.00 $0.00 $0.00 $8,607.02 ($379.02) $11,147.67 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 25 of 61 Page 32 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2453 - CDAP HOUSING GRANT REVENUE Department 00 - REVENUE 38110 SV, VR & MM INTEREST .00 .00 .00 .00 .00 102.55 (102.55) +++ 743.58 Department 00 - REVENUE Totals $0.00 $0.00 $0.00 $0.00 $0.00 $102.55 ($102.55) +++ $743.58 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $102.55 ($102.55) +++ $743.58 EXPENSE Department 53 - CDAP 88200 REHABILITATION 10,903.00 .00 10,903.00 .00 .00 10,903.00 .00 100 .00 Department 53 - CDAP Totals $10,903.00 $0.00 $10,903.00 $0.00 $0.00 $10,903.00 $0.00 100% $0.00 EXPENSE TOTALS $10,903.00 $0.00 $10,903.00 $0.00 $0.00 $10,903.00 $0.00 100% $0.00 Fund 2453 - CDAP HOUSING GRANT Totals REVENUE TOTALS .00 .00 .00 .00 .00 102.55 (102.55) +++ 743.58 EXPENSE TOTALS 10,903.00 .00 10,903.00 .00 .00 10,903.00 .00 100% .00 Fund 2453 - CDAP HOUSING GRANT Totals ($10,903.00) $0.00 ($10,903.00) $0.00 $0.00 ($10,800.45) ($102.55) $743.58 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 26 of 61 Page 33 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2457 - EVENT FUND REVENUE Department 00 - REVENUE 38110 SV, VR & MM INTEREST 539.00 .00 539.00 .00 .00 698.03 (159.03) 130 718.87 Department 00 - REVENUE Totals $539.00 $0.00 $539.00 $0.00 $0.00 $698.03 ($159.03) 130% $718.87 REVENUE TOTALS $539.00 $0.00 $539.00 $0.00 $0.00 $698.03 ($159.03) 130% $718.87 EXPENSE Department 57 - EVENT FUND 94900 MISCELLANEOUS CHARGES 2,500.00 .00 2,500.00 .00 .00 2,500.00 .00 100 2,500.00 Department 57 - EVENT FUND Totals $2,500.00 $0.00 $2,500.00 $0.00 $0.00 $2,500.00 $0.00 100% $2,500.00 EXPENSE TOTALS $2,500.00 $0.00 $2,500.00 $0.00 $0.00 $2,500.00 $0.00 100% $2,500.00 Fund 2457 - EVENT FUND Totals REVENUE TOTALS 539.00 .00 539.00 .00 .00 698.03 (159.03) 130% 718.87 EXPENSE TOTALS 2,500.00 .00 2,500.00 .00 .00 2,500.00 .00 100% 2,500.00 Fund 2457 - EVENT FUND Totals ($1,961.00) $0.00 ($1,961.00) $0.00 $0.00 ($1,801.97) ($159.03) ($1,781.13) Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 27 of 61 Page 34 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2500 - COLISEUM BOARD REVENUE Department 00 - REVENUE 31100 PROPERTY TAXES 103,864.00 .00 103,864.00 .00 .00 103,574.37 289.63 100 96,189.37 34200 STATE REPLACEMENT TAX 18,913.00 .00 18,913.00 2,716.25 .00 14,619.26 4,293.74 77 16,032.37 38110 SV, VR & MM INTEREST 10,602.00 .00 10,602.00 .00 .00 13,207.08 (2,605.08) 125 13,959.82 38240 OFFICE RENTALS 22,400.00 .00 22,400.00 400.00 .00 16,600.00 5,800.00 74 16,600.00 38250 AUDITORIUM/COMM ROOM RENTALS .00 .00 .00 175.00 .00 259.50 (259.50) +++ 218.75 39900 INTERFUND OPERATING TRANSFERS 490,000.00 .00 490,000.00 .00 .00 367,500.00 122,500.00 75 367,500.00 Department 00 - REVENUE Totals $645,779.00 $0.00 $645,779.00 $3,291.25 $0.00 $515,760.21 $130,018.79 80% $510,500.31 REVENUE TOTALS $645,779.00 $0.00 $645,779.00 $3,291.25 $0.00 $515,760.21 $130,018.79 80% $510,500.31 EXPENSE Department 25 - COLISEUM 41100 SALARIES-REGULAR 86,995.00 .00 86,995.00 6,528.62 .00 57,947.20 29,047.80 67 52,097.42 45100 HEALTH INSURANCE 30,000.00 .00 30,000.00 .00 .00 22,500.00 7,500.00 75 .00 45600 WORKER'S COMPENSATION 1,839.00 .00 1,839.00 .00 .00 .00 1,839.00 0 1,936.00 51100 MAINT SERVICES-BUILDING 65,000.00 .00 65,000.00 744.00 2,209.00 12,296.75 50,494.25 22 20,447.05 52900 MAINT SERVICES - OTHER 20,000.00 .00 20,000.00 1,969.37 225.00 7,991.41 11,783.59 41 .00 53100 ACOUNTING SERVICE 1,850.00 .00 1,850.00 .00 .00 1,387.50 462.50 75 1,387.50 53300 MEDICAL SERVICE 300.00 .00 300.00 .00 .00 .00 300.00 0 66.04 55100 POSTAGE & FREIGHT 50.00 .00 50.00 .74 .00 30.13 19.87 60 32.72 55200 TELEPHONE/INTERNET 550.00 .00 550.00 70.23 74.84 293.22 181.94 67 327.86 57100 GENERAL UTILITIES 6,000.00 .00 6,000.00 340.90 7.75 2,276.81 3,715.44 38 3,593.55 58200 GENERAL INSURANCE 41,500.00 .00 41,500.00 .00 .00 41,072.75 427.25 99 40,760.12 59900 OTHER CONTRACTUAL SERVICES 100.00 .00 100.00 .00 .00 100.80 (.80) 101 96.00 61100 MAINT SUPPLIES-BUILDING 5,500.00 .00 5,500.00 451.83 373.48 3,168.73 1,957.79 64 2,478.32 65400 JANITORIAL SUPPLIES 9,600.00 .00 9,600.00 2,041.15 11.94 9,536.92 51.14 99 7,205.62 66820 BOND EXPENSE 318.00 .00 318.00 .00 .00 .00 318.00 0 .00 82000 BUILDING 119,240.00 .00 119,240.00 .00 .00 133,145.16 (13,905.16) 112 13,270.00 99900 INTERFUND OPERATING TRANSFER 263,000.00 .00 263,000.00 219,000.00 .00 263,000.00 .00 100 259,600.00 Department 25 - COLISEUM Totals $651,842.00 $0.00 $651,842.00 $231,146.84 $2,902.01 $554,747.38 $94,192.61 86% $403,298.20 EXPENSE TOTALS $651,842.00 $0.00 $651,842.00 $231,146.84 $2,902.01 $554,747.38 $94,192.61 86% $403,298.20 Fund 2500 - COLISEUM BOARD Totals REVENUE TOTALS 645,779.00 .00 645,779.00 3,291.25 .00 515,760.21 130,018.79 80% 510,500.31 EXPENSE TOTALS 651,842.00 .00 651,842.00 231,146.84 2,902.01 554,747.38 94,192.61 86% 403,298.20 Fund 2500 - COLISEUM BOARD Totals ($6,063.00) $0.00 ($6,063.00) ($227,855.59) ($2,902.01) ($38,987.17) $35,826.18 $107,202.11 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 28 of 61 Page 35 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2600 - IMRF FUND REVENUE Department 00 - REVENUE 31100 PROPERTY TAXES 49,750.00 .00 49,750.00 .00 .00 49,499.23 250.77 99 49,978.36 34200 STATE REPLACEMENT TAX 5,050.00 .00 5,050.00 .00 .00 5,050.00 .00 100 5,050.00 37400 EMPLOYER PENSION CONTRIBUTION 62,550.00 .00 62,550.00 .00 .00 46,912.50 15,637.50 75 46,912.50 38110 SV, VR & MM INTEREST 11,566.00 .00 11,566.00 102.14 .00 11,059.33 506.67 96 15,849.64 38120 INVESTMENT INTEREST 3,621.00 .00 3,621.00 72.55 .00 3,340.17 280.83 92 3,808.57 38190 UNREALIZED GAIN/LOSS ON INV .00 .00 .00 1,095.17 .00 10,167.75 (10,167.75) +++ 9,978.99 Department 00 - REVENUE Totals $132,537.00 $0.00 $132,537.00 $1,269.86 $0.00 $126,028.98 $6,508.02 95% $131,578.06 REVENUE TOTALS $132,537.00 $0.00 $132,537.00 $1,269.86 $0.00 $126,028.98 $6,508.02 95% $131,578.06 EXPENSE Department 26 - IMRF 45400 RETIREMENT CONTRIBUTION 176,660.00 .00 176,660.00 14,588.96 .00 123,745.98 52,914.02 70 83,373.68 94900 MISCELLANEOUS CHARGES 21.00 .00 21.00 .00 .00 12.95 8.05 62 14.73 Department 26 - IMRF Totals $176,681.00 $0.00 $176,681.00 $14,588.96 $0.00 $123,758.93 $52,922.07 70% $83,388.41 EXPENSE TOTALS $176,681.00 $0.00 $176,681.00 $14,588.96 $0.00 $123,758.93 $52,922.07 70% $83,388.41 Fund 2600 - IMRF FUND Totals REVENUE TOTALS 132,537.00 .00 132,537.00 1,269.86 .00 126,028.98 6,508.02 95% 131,578.06 EXPENSE TOTALS 176,681.00 .00 176,681.00 14,588.96 .00 123,758.93 52,922.07 70% 83,388.41 Fund 2600 - IMRF FUND Totals ($44,144.00) $0.00 ($44,144.00) ($13,319.10) $0.00 $2,270.05 ($46,414.05) $48,189.65 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 29 of 61 Page 36 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2700 - SOCIAL SECURITY FUND REVENUE Department 00 - REVENUE 31100 PROPERTY TAXES 211,196.00 .00 211,196.00 .00 .00 209,645.83 1,550.17 99 201,505.49 34200 STATE REPLACEMENT TAX 5,225.00 .00 5,225.00 750.40 .00 4,038.79 1,186.21 77 4,429.18 37400 EMPLOYER PENSION CONTRIBUTION 46,000.00 .00 46,000.00 .00 .00 34,500.00 11,500.00 75 34,500.00 38110 SV, VR & MM INTEREST 1,947.00 .00 1,947.00 .00 .00 1,758.33 188.67 90 2,595.83 Department 00 - REVENUE Totals $264,368.00 $0.00 $264,368.00 $750.40 $0.00 $249,942.95 $14,425.05 95% $243,030.50 REVENUE TOTALS $264,368.00 $0.00 $264,368.00 $750.40 $0.00 $249,942.95 $14,425.05 95% $243,030.50 EXPENSE Department 27 - SOC SECURITY 45300 SOCIAL SECURITY/MEDICARE 372,797.00 .00 372,797.00 27,367.84 .00 239,443.20 133,353.80 64 217,159.72 Department 27 - SOC SECURITY Totals $372,797.00 $0.00 $372,797.00 $27,367.84 $0.00 $239,443.20 $133,353.80 64% $217,159.72 EXPENSE TOTALS $372,797.00 $0.00 $372,797.00 $27,367.84 $0.00 $239,443.20 $133,353.80 64% $217,159.72 Fund 2700 - SOCIAL SECURITY FUND Totals REVENUE TOTALS 264,368.00 .00 264,368.00 750.40 .00 249,942.95 14,425.05 95% 243,030.50 EXPENSE TOTALS 372,797.00 .00 372,797.00 27,367.84 .00 239,443.20 133,353.80 64% 217,159.72 Fund 2700 - SOCIAL SECURITY FUND Totals ($108,429.00) $0.00 ($108,429.00) ($26,617.44) $0.00 $10,499.75 ($118,928.75) $25,870.78 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 30 of 61 Page 37 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 2800 - CIVIL DEFENSE FUND REVENUE Department 00 - REVENUE 31100 PROPERTY TAXES 10,890.00 .00 10,890.00 .00 .00 11,024.73 (134.73) 101 11,109.53 34200 STATE REPLACEMENT TAX 4,415.00 .00 4,415.00 634.14 .00 3,413.04 1,001.96 77 3,742.97 38110 SV, VR & MM INTEREST 900.00 .00 900.00 4.47 .00 902.19 (2.19) 100 999.76 38120 INVESTMENT INTEREST 95.00 .00 95.00 2.29 .00 47.89 47.11 50 73.52 38190 UNREALIZED GAIN/LOSS ON INV .00 .00 .00 23.22 .00 228.65 (228.65) +++ 200.90 Department 00 - REVENUE Totals $16,300.00 $0.00 $16,300.00 $664.12 $0.00 $15,616.50 $683.50 96% $16,126.68 REVENUE TOTALS $16,300.00 $0.00 $16,300.00 $664.12 $0.00 $15,616.50 $683.50 96% $16,126.68 EXPENSE Department 28 - CIVIL DEFENSE 51200 MAINT SERVICES-EQUIPMENT 5,000.00 .00 5,000.00 522.50 .00 7,036.08 (2,036.08) 141 5,201.75 55200 TELEPHONE/INTERNET 5,400.00 .00 5,400.00 442.17 442.17 2,843.14 2,114.69 61 3,520.39 59100 RENTALS-BUILDING/LAND 2,100.00 .00 2,100.00 .00 .00 1,575.00 525.00 75 1,575.00 66800 BANK EXPENSE 15.00 .00 15.00 .00 .00 .25 14.75 2 .28 83000 EQUIPMENT 6,500.00 .00 6,500.00 1,874.50 .00 1,874.50 4,625.50 29 .00 Department 28 - CIVIL DEFENSE Totals $19,015.00 $0.00 $19,015.00 $2,839.17 $442.17 $13,328.97 $5,243.86 72% $10,297.42 EXPENSE TOTALS $19,015.00 $0.00 $19,015.00 $2,839.17 $442.17 $13,328.97 $5,243.86 72% $10,297.42 Fund 2800 - CIVIL DEFENSE FUND Totals REVENUE TOTALS 16,300.00 .00 16,300.00 664.12 .00 15,616.50 683.50 96% 16,126.68 EXPENSE TOTALS 19,015.00 .00 19,015.00 2,839.17 442.17 13,328.97 5,243.86 72% 10,297.42 Fund 2800 - CIVIL DEFENSE FUND Totals ($2,715.00) $0.00 ($2,715.00) ($2,175.05) ($442.17) $2,287.53 ($4,560.36) $5,829.26 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 31 of 61 Page 38 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3200 - LINCOLN HWY BDD FUND - GENERAL REVENUE Department 00 - REVENUE 31310 OTHER SALES TAX 153,248.00 .00 153,248.00 13,326.31 .00 94,101.30 59,146.70 61 83,636.43 38110 SV, VR & MM INTEREST 1,784.00 .00 1,784.00 .00 .00 2,465.69 (681.69) 138 2,418.23 Department 00 - REVENUE Totals $155,032.00 $0.00 $155,032.00 $13,326.31 $0.00 $96,566.99 $58,465.01 62% $86,054.66 REVENUE TOTALS $155,032.00 $0.00 $155,032.00 $13,326.31 $0.00 $96,566.99 $58,465.01 62% $86,054.66 EXPENSE Department 22 - LINCOLN HWY BDD FUND - GENERAL 53200 LEGAL SERVICE 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 99900 INTERFUND OPERATING TRANSFER 152,248.00 .00 152,248.00 .00 .00 79,774.99 72,473.01 52 .00 Department 22 - LINCOLN HWY BDD FUND - GENERAL $152,748.00 $0.00 $152,748.00 $0.00 $0.00 $79,774.99 $72,973.01 52% $0.00 Totals EXPENSE TOTALS $152,748.00 $0.00 $152,748.00 $0.00 $0.00 $79,774.99 $72,973.01 52% $0.00 Fund 3200 - LINCOLN HWY BDD FUND - GENERAL Totals REVENUE TOTALS 155,032.00 .00 155,032.00 13,326.31 .00 96,566.99 58,465.01 62% 86,054.66 EXPENSE TOTALS 152,748.00 .00 152,748.00 .00 .00 79,774.99 72,973.01 52% .00 Fund 3200 - LINCOLN HWY BDD FUND - GENERAL Totals $2,284.00 $0.00 $2,284.00 $13,326.31 $0.00 $16,792.00 ($14,508.00) $86,054.66 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 32 of 61 Page 39 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3210 - LINCOLN HWY BDD FUND - SUB-ACCT REVENUE Department 00 - REVENUE 38110 SV, VR & MM INTEREST 500.00 .00 500.00 .00 .00 3,135.87 (2,635.87) 627 666.43 39900 INTERFUND OPERATING TRANSFERS 152,248.00 .00 152,248.00 .00 .00 79,774.99 72,473.01 52 .00 Department 00 - REVENUE Totals $152,748.00 $0.00 $152,748.00 $0.00 $0.00 $82,910.86 $69,837.14 54% $666.43 REVENUE TOTALS $152,748.00 $0.00 $152,748.00 $0.00 $0.00 $82,910.86 $69,837.14 54% $666.43 EXPENSE Department 24 - LINCOLN HWY BDD FUND - SUB-ACCT 89017 DEVELOPER EXPENSES 152,248.00 .00 152,248.00 .00 .00 .00 152,248.00 0 .00 Department 24 - LINCOLN HWY BDD FUND - SUB-ACCT $152,248.00 $0.00 $152,248.00 $0.00 $0.00 $0.00 $152,248.00 0% $0.00 Totals EXPENSE TOTALS $152,248.00 $0.00 $152,248.00 $0.00 $0.00 $0.00 $152,248.00 0% $0.00 Fund 3210 - LINCOLN HWY BDD FUND - SUB-ACCT Totals REVENUE TOTALS 152,748.00 .00 152,748.00 .00 .00 82,910.86 69,837.14 54% 666.43 EXPENSE TOTALS 152,248.00 .00 152,248.00 .00 .00 .00 152,248.00 0% .00 Fund 3210 - LINCOLN HWY BDD FUND - SUB-ACCT Totals $500.00 $0.00 $500.00 $0.00 $0.00 $82,910.86 ($82,410.86) $666.43 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 33 of 61 Page 40 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3220 - NORTHLAND MALL BDD FUND-GENERAL REVENUE Department 00 - REVENUE 31310 OTHER SALES TAX 78,445.00 .00 78,445.00 6,028.53 .00 50,687.08 27,757.92 65 44,665.83 38110 SV, VR & MM INTEREST 323.00 .00 323.00 .00 .00 733.53 (410.53) 227 430.69 Department 00 - REVENUE Totals $78,768.00 $0.00 $78,768.00 $6,028.53 $0.00 $51,420.61 $27,347.39 65% $45,096.52 REVENUE TOTALS $78,768.00 $0.00 $78,768.00 $6,028.53 $0.00 $51,420.61 $27,347.39 65% $45,096.52 EXPENSE Department 08 - NORTHLAND MALL BDD FUND-GENERAL 53200 LEGAL SERVICE 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 90.00 99900 INTERFUND OPERATING TRANSFER 76,445.00 .00 76,445.00 .00 .00 .00 76,445.00 0 .00 Department 08 - NORTHLAND MALL BDD FUND-GENERAL $77,445.00 $0.00 $77,445.00 $0.00 $0.00 $0.00 $77,445.00 0% $90.00 Totals EXPENSE TOTALS $77,445.00 $0.00 $77,445.00 $0.00 $0.00 $0.00 $77,445.00 0% $90.00 Fund 3220 - NORTHLAND MALL BDD FUND-GENERAL Totals REVENUE TOTALS 78,768.00 .00 78,768.00 6,028.53 .00 51,420.61 27,347.39 65% 45,096.52 EXPENSE TOTALS 77,445.00 .00 77,445.00 .00 .00 .00 77,445.00 0% 90.00 Fund 3220 - NORTHLAND MALL BDD FUND-GENERAL Totals $1,323.00 $0.00 $1,323.00 $6,028.53 $0.00 $51,420.61 ($50,097.61) $45,006.52 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 34 of 61 Page 41 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3230 - NORTHLAND MALL BDD FD-STRLG INVT REVENUE Department 00 - REVENUE 38110 SV, VR & MM INTEREST 36.00 .00 36.00 .00 .00 253.27 (217.27) 704 47.08 39900 INTERFUND OPERATING TRANSFERS 76,445.00 .00 76,445.00 .00 .00 .00 76,445.00 0 .00 Department 00 - REVENUE Totals $76,481.00 $0.00 $76,481.00 $0.00 $0.00 $253.27 $76,227.73 0% $47.08 REVENUE TOTALS $76,481.00 $0.00 $76,481.00 $0.00 $0.00 $253.27 $76,227.73 0% $47.08 EXPENSE Department 09 - NORTHLAND MALL BDD FD-STRLG INVT 89017 DEVELOPER EXPENSES 76,445.00 .00 76,445.00 .00 .00 .00 76,445.00 0 .00 Department 09 - NORTHLAND MALL BDD FD-STRLG INVT $76,445.00 $0.00 $76,445.00 $0.00 $0.00 $0.00 $76,445.00 0% $0.00 Totals EXPENSE TOTALS $76,445.00 $0.00 $76,445.00 $0.00 $0.00 $0.00 $76,445.00 0% $0.00 Fund 3230 - NORTHLAND MALL BDD FD-STRLG INVT Totals REVENUE TOTALS 76,481.00 .00 76,481.00 .00 .00 253.27 76,227.73 0% 47.08 EXPENSE TOTALS 76,445.00 .00 76,445.00 .00 .00 .00 76,445.00 0% .00 Fund 3230 - NORTHLAND MALL BDD FD-STRLG INVT Totals $36.00 $0.00 $36.00 $0.00 $0.00 $253.27 ($217.27) $47.08 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 35 of 61 Page 42 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3360 - TIF - NORTHLAND MALL EXPENSE Department 54 - TIF - NORTHLAND MALL 53100 ACOUNTING SERVICE 750.00 .00 750.00 .00 .00 .00 750.00 0 .00 53200 LEGAL SERVICE 500.00 .00 500.00 .00 .00 1,697.88 (1,197.88) 340 60.00 54900 OTHER PROFESSIONAL SERVICE 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 21,114.70 56100 DUES 138.00 .00 138.00 .00 .00 .00 138.00 0 .00 Department 54 - TIF - NORTHLAND MALL Totals $3,888.00 $0.00 $3,888.00 $0.00 $0.00 $1,697.88 $2,190.12 44% $21,174.70 EXPENSE TOTALS $3,888.00 $0.00 $3,888.00 $0.00 $0.00 $1,697.88 $2,190.12 44% $21,174.70 Fund 3360 - TIF - NORTHLAND MALL Totals REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS 3,888.00 .00 3,888.00 .00 .00 1,697.88 2,190.12 44% 21,174.70 Fund 3360 - TIF - NORTHLAND MALL Totals ($3,888.00) $0.00 ($3,888.00) $0.00 $0.00 ($1,697.88) ($2,190.12) ($21,174.70) Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 36 of 61 Page 43 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3370 - TIF LINCOLNWAY-LYNN REVENUE Department 00 - REVENUE 31100 PROPERTY TAXES 111,994.00 .00 111,994.00 .00 .00 111,379.86 614.14 99 111,994.10 38110 SV, VR & MM INTEREST 6,646.00 .00 6,646.00 .00 .00 8,888.54 (2,242.54) 134 4,588.75 38700 REIMBURSEMENTS 530,963.00 .00 530,963.00 .00 .00 70,481.25 460,481.75 13 78,876.25 Department 00 - REVENUE Totals $649,603.00 $0.00 $649,603.00 $0.00 $0.00 $190,749.65 $458,853.35 29% $195,459.10 REVENUE TOTALS $649,603.00 $0.00 $649,603.00 $0.00 $0.00 $190,749.65 $458,853.35 29% $195,459.10 EXPENSE Department 70 - TIF LINCOLNWAY-LYNN 53100 ACOUNTING SERVICE 750.00 .00 750.00 .00 .00 562.50 187.50 75 562.50 53200 LEGAL SERVICE 500.00 .00 500.00 238.50 .00 238.50 261.50 48 .00 56100 DUES 138.00 .00 138.00 .00 .00 162.50 (24.50) 118 137.50 66820 BOND EXPENSE 318.00 .00 318.00 .00 .00 .00 318.00 0 .00 94900 MISCELLANEOUS CHARGES 114,324.00 .00 114,324.00 .00 .00 110,380.00 3,944.00 97 110,994.00 99900 INTERFUND OPERATING TRANSFER 456,000.00 .00 456,000.00 .00 .00 48,000.00 408,000.00 11 54,800.00 Department 70 - TIF LINCOLNWAY-LYNN Totals $572,030.00 $0.00 $572,030.00 $238.50 $0.00 $159,343.50 $412,686.50 28% $166,494.00 EXPENSE TOTALS $572,030.00 $0.00 $572,030.00 $238.50 $0.00 $159,343.50 $412,686.50 28% $166,494.00 Fund 3370 - TIF LINCOLNWAY-LYNN Totals REVENUE TOTALS 649,603.00 .00 649,603.00 .00 .00 190,749.65 458,853.35 29% 195,459.10 EXPENSE TOTALS 572,030.00 .00 572,030.00 238.50 .00 159,343.50 412,686.50 28% 166,494.00 Fund 3370 - TIF LINCOLNWAY-LYNN Totals $77,573.00 $0.00 $77,573.00 ($238.50) $0.00 $31,406.15 $46,166.85 $28,965.10 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 37 of 61 Page 44 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3371 - TIF LINCOLNWAY-LYNN BOND FUND REVENUE Department 00 - REVENUE 39900 INTERFUND OPERATING TRANSFERS 456,000.00 .00 456,000.00 .00 .00 48,000.00 408,000.00 11 54,800.00 Department 00 - REVENUE Totals $456,000.00 $0.00 $456,000.00 $0.00 $0.00 $48,000.00 $408,000.00 11% $54,800.00 REVENUE TOTALS $456,000.00 $0.00 $456,000.00 $0.00 $0.00 $48,000.00 $408,000.00 11% $54,800.00 EXPENSE Department 71 - TIF LINCOLNWAY-LYNN BOND 71000 PRINCIPAL PAYMENT/DEBT 360,000.00 .00 360,000.00 .00 .00 .00 360,000.00 0 .00 72000 INTEREST EXPENSE 96,000.00 .00 96,000.00 .00 .00 48,000.00 48,000.00 50 54,800.00 Department 71 - TIF LINCOLNWAY-LYNN BOND Totals $456,000.00 $0.00 $456,000.00 $0.00 $0.00 $48,000.00 $408,000.00 11% $54,800.00 EXPENSE TOTALS $456,000.00 $0.00 $456,000.00 $0.00 $0.00 $48,000.00 $408,000.00 11% $54,800.00 Fund 3371 - TIF LINCOLNWAY-LYNN BOND FUND Totals REVENUE TOTALS 456,000.00 .00 456,000.00 .00 .00 48,000.00 408,000.00 11% 54,800.00 EXPENSE TOTALS 456,000.00 .00 456,000.00 .00 .00 48,000.00 408,000.00 11% 54,800.00 Fund 3371 - TIF LINCOLNWAY-LYNN BOND FUND Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 38 of 61 Page 45 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3385 - TIF ROCK RIVER DEVELOPMENT REVENUE Department 00 - REVENUE 31100 PROPERTY TAXES 881,348.00 .00 881,348.00 .00 .00 896,964.98 (15,616.98) 102 855,677.65 38110 SV, VR & MM INTEREST 582.00 .00 582.00 .00 .00 1,423.36 (841.36) 245 581.66 Department 00 - REVENUE Totals $881,930.00 $0.00 $881,930.00 $0.00 $0.00 $898,388.34 ($16,458.34) 102% $856,259.31 REVENUE TOTALS $881,930.00 $0.00 $881,930.00 $0.00 $0.00 $898,388.34 ($16,458.34) 102% $856,259.31 EXPENSE Department 85 - TIF - ROCK RIVER DEV 53100 ACOUNTING SERVICE 750.00 .00 750.00 .00 .00 562.50 187.50 75 562.50 53200 LEGAL SERVICE 5,000.00 .00 5,000.00 .00 260.00 1,495.00 3,245.00 35 .00 54900 OTHER PROFESSIONAL SERVICE 8,000.00 .00 8,000.00 .00 .00 .00 8,000.00 0 .00 56100 DUES 138.00 .00 138.00 .00 .00 162.50 (24.50) 118 137.50 89017 DEVELOPER EXPENSES 390,058.00 .00 390,058.00 376,379.08 .00 376,379.08 13,678.92 96 378,696.70 Department 85 - TIF - ROCK RIVER DEV Totals $403,946.00 $0.00 $403,946.00 $376,379.08 $260.00 $378,599.08 $25,086.92 94% $379,396.70 EXPENSE TOTALS $403,946.00 $0.00 $403,946.00 $376,379.08 $260.00 $378,599.08 $25,086.92 94% $379,396.70 Fund 3385 - TIF ROCK RIVER DEVELOPMENT Totals REVENUE TOTALS 881,930.00 .00 881,930.00 .00 .00 898,388.34 (16,458.34) 102% 856,259.31 EXPENSE TOTALS 403,946.00 .00 403,946.00 376,379.08 260.00 378,599.08 25,086.92 94% 379,396.70 Fund 3385 - TIF ROCK RIVER DEVELOPMENT Totals $477,984.00 $0.00 $477,984.00 ($376,379.08) ($260.00) $519,789.26 ($41,545.26) $476,862.61 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 39 of 61 Page 46 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3387 - TIF - CBD EAST REVENUE Department 00 - REVENUE 31100 PROPERTY TAXES 25,564.00 .00 25,564.00 .00 .00 30,151.92 (4,587.92) 118 24,819.28 38110 SV, VR & MM INTEREST 683.00 .00 683.00 .00 .00 1,281.72 (598.72) 188 909.91 38700 REIMBURSEMENTS 4,800.00 .00 4,800.00 .00 .00 2,625.00 2,175.00 55 4,125.00 Department 00 - REVENUE Totals $31,047.00 $0.00 $31,047.00 $0.00 $0.00 $34,058.64 ($3,011.64) 110% $29,854.19 REVENUE TOTALS $31,047.00 $0.00 $31,047.00 $0.00 $0.00 $34,058.64 ($3,011.64) 110% $29,854.19 EXPENSE Department 89 - TIF - CBD EAST 53100 ACOUNTING SERVICE 750.00 .00 750.00 .00 .00 562.50 187.50 75 562.50 53200 LEGAL SERVICE 500.00 .00 500.00 .00 .00 1,560.00 (1,060.00) 312 .00 56100 DUES 138.00 .00 138.00 .00 .00 162.50 (24.50) 118 137.50 94900 MISCELLANEOUS CHARGES 4,800.00 .00 4,800.00 .00 .00 1,275.00 3,525.00 27 2,625.00 99900 INTERFUND OPERATING TRANSFER .00 .00 .00 .00 .00 5,581.53 (5,581.53) +++ .00 Department 89 - TIF - CBD EAST Totals $6,188.00 $0.00 $6,188.00 $0.00 $0.00 $9,141.53 ($2,953.53) 148% $3,325.00 EXPENSE TOTALS $6,188.00 $0.00 $6,188.00 $0.00 $0.00 $9,141.53 ($2,953.53) 148% $3,325.00 Fund 3387 - TIF - CBD EAST Totals REVENUE TOTALS 31,047.00 .00 31,047.00 .00 .00 34,058.64 (3,011.64) 110% 29,854.19 EXPENSE TOTALS 6,188.00 .00 6,188.00 .00 .00 9,141.53 (2,953.53) 148% 3,325.00 Fund 3387 - TIF - CBD EAST Totals $24,859.00 $0.00 $24,859.00 $0.00 $0.00 $24,917.11 ($58.11) $26,529.19 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 40 of 61 Page 47 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3389 - CBD EAST TIF - 311 1ST AVE REVENUE Department 00 - REVENUE 39900 INTERFUND OPERATING TRANSFERS .00 .00 .00 .00 .00 5,581.53 (5,581.53) +++ .00 Department 00 - REVENUE Totals $0.00 $0.00 $0.00 $0.00 $0.00 $5,581.53 ($5,581.53) +++ $0.00 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $5,581.53 ($5,581.53) +++ $0.00 EXPENSE Department 12 - CBD EAST TIF - 311 1ST AVE 89017 DEVELOPER EXPENSES .00 .00 .00 .00 .00 5,581.53 (5,581.53) +++ .00 Department 12 - CBD EAST TIF - 311 1ST AVE Totals $0.00 $0.00 $0.00 $0.00 $0.00 $5,581.53 ($5,581.53) +++ $0.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $5,581.53 ($5,581.53) +++ $0.00 Fund 3389 - CBD EAST TIF - 311 1ST AVE Totals REVENUE TOTALS .00 .00 .00 .00 .00 5,581.53 (5,581.53) +++ .00 EXPENSE TOTALS .00 .00 .00 .00 .00 5,581.53 (5,581.53) +++ .00 Fund 3389 - CBD EAST TIF - 311 1ST AVE Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 41 of 61 Page 48 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3390 - TIF - LINCOLN HIGHWAY REVENUE Department 00 - REVENUE 31100 PROPERTY TAXES 50,000.00 .00 50,000.00 .00 .00 199,302.28 (149,302.28) 399 792.18 38110 SV, VR & MM INTEREST .00 .00 .00 .00 .00 3,398.82 (3,398.82) +++ .00 Department 00 - REVENUE Totals $50,000.00 $0.00 $50,000.00 $0.00 $0.00 $202,701.10 ($152,701.10) 405% $792.18 REVENUE TOTALS $50,000.00 $0.00 $50,000.00 $0.00 $0.00 $202,701.10 ($152,701.10) 405% $792.18 EXPENSE Department 97 - TIF - LINCOLN HIGHWAY 53100 ACOUNTING SERVICE 750.00 .00 750.00 .00 .00 562.50 187.50 75 562.50 53200 LEGAL SERVICE 500.00 .00 500.00 .00 .00 .00 500.00 0 60.00 56100 DUES 138.00 .00 138.00 .00 .00 162.50 (24.50) 118 137.50 99900 INTERFUND OPERATING TRANSFER 45,000.00 .00 45,000.00 194,302.28 .00 194,302.28 (149,302.28) 432 .00 Department 97 - TIF - LINCOLN HIGHWAY Totals $46,388.00 $0.00 $46,388.00 $194,302.28 $0.00 $195,027.28 ($148,639.28) 420% $760.00 EXPENSE TOTALS $46,388.00 $0.00 $46,388.00 $194,302.28 $0.00 $195,027.28 ($148,639.28) 420% $760.00 Fund 3390 - TIF - LINCOLN HIGHWAY Totals REVENUE TOTALS 50,000.00 .00 50,000.00 .00 .00 202,701.10 (152,701.10) 405% 792.18 EXPENSE TOTALS 46,388.00 .00 46,388.00 194,302.28 .00 195,027.28 (148,639.28) 420% 760.00 Fund 3390 - TIF - LINCOLN HIGHWAY Totals $3,612.00 $0.00 $3,612.00 ($194,302.28) $0.00 $7,673.82 ($4,061.82) $32.18 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 42 of 61 Page 49 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3391 - LINCOLN HWY TIF - HIGHLANDS DEV REVENUE Department 00 - REVENUE 39900 INTERFUND OPERATING TRANSFERS 45,000.00 .00 45,000.00 194,302.28 .00 194,302.28 (149,302.28) 432 .00 Department 00 - REVENUE Totals $45,000.00 $0.00 $45,000.00 $194,302.28 $0.00 $194,302.28 ($149,302.28) 432% $0.00 REVENUE TOTALS $45,000.00 $0.00 $45,000.00 $194,302.28 $0.00 $194,302.28 ($149,302.28) 432% $0.00 EXPENSE Department 99 - LINCOLN HWY TIF - HIGHLANDS DEV 89017 DEVELOPER EXPENSES 45,000.00 .00 45,000.00 .00 .00 .00 45,000.00 0 .00 Department 99 - LINCOLN HWY TIF - HIGHLANDS DEV $45,000.00 $0.00 $45,000.00 $0.00 $0.00 $0.00 $45,000.00 0% $0.00 Totals EXPENSE TOTALS $45,000.00 $0.00 $45,000.00 $0.00 $0.00 $0.00 $45,000.00 0% $0.00 Fund 3391 - LINCOLN HWY TIF - HIGHLANDS DEV Totals REVENUE TOTALS 45,000.00 .00 45,000.00 194,302.28 .00 194,302.28 (149,302.28) 432% .00 EXPENSE TOTALS 45,000.00 .00 45,000.00 .00 .00 .00 45,000.00 0% .00 Fund 3391 - LINCOLN HWY TIF - HIGHLANDS DEV Totals $0.00 $0.00 $0.00 $194,302.28 $0.00 $194,302.28 ($194,302.28) $0.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 43 of 61 Page 50 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3500 - COLISEUM BOND FUND REVENUE Department 00 - REVENUE 39900 INTERFUND OPERATING TRANSFERS 263,000.00 .00 263,000.00 219,000.00 .00 263,000.00 .00 100 259,600.00 Department 00 - REVENUE Totals $263,000.00 $0.00 $263,000.00 $219,000.00 $0.00 $263,000.00 $0.00 100% $259,600.00 REVENUE TOTALS $263,000.00 $0.00 $263,000.00 $219,000.00 $0.00 $263,000.00 $0.00 100% $259,600.00 EXPENSE Department 33 - COLISEUM BOND FUND 71000 PRINCIPAL PAYMENT/DEBT 175,000.00 .00 175,000.00 175,000.00 .00 175,000.00 .00 100 165,000.00 72000 INTEREST EXPENSE 88,000.00 .00 88,000.00 44,000.00 .00 88,000.00 .00 100 94,600.00 Department 33 - COLISEUM BOND FUND Totals $263,000.00 $0.00 $263,000.00 $219,000.00 $0.00 $263,000.00 $0.00 100% $259,600.00 EXPENSE TOTALS $263,000.00 $0.00 $263,000.00 $219,000.00 $0.00 $263,000.00 $0.00 100% $259,600.00 Fund 3500 - COLISEUM BOND FUND Totals REVENUE TOTALS 263,000.00 .00 263,000.00 219,000.00 .00 263,000.00 .00 100% 259,600.00 EXPENSE TOTALS 263,000.00 .00 263,000.00 219,000.00 .00 263,000.00 .00 100% 259,600.00 Fund 3500 - COLISEUM BOND FUND Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 44 of 61 Page 51 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3600 - 2021A CGH MEDICAL CENTER BONDS REVENUE Department 00 - REVENUE 38700 REIMBURSEMENTS 2,216,656.00 .00 2,216,656.00 .00 .00 1,861,918.75 354,737.25 84 1,854,343.75 Department 00 - REVENUE Totals $2,216,656.00 $0.00 $2,216,656.00 $0.00 $0.00 $1,861,918.75 $354,737.25 84% $1,854,343.75 REVENUE TOTALS $2,216,656.00 $0.00 $2,216,656.00 $0.00 $0.00 $1,861,918.75 $354,737.25 84% $1,854,343.75 EXPENSE Department 32 - 2021A CGH MEDICAL CENTER BONDS 66820 BOND EXPENSE 318.00 .00 318.00 .00 .00 .00 318.00 0 .00 71000 PRINCIPAL PAYMENT/DEBT 1,500,000.00 .00 1,500,000.00 .00 .00 1,500,000.00 .00 100 1,485,000.00 72000 INTEREST EXPENSE 716,338.00 .00 716,338.00 .00 .00 361,918.75 354,419.25 51 369,343.75 Department 32 - 2021A CGH MEDICAL CENTER BONDS $2,216,656.00 $0.00 $2,216,656.00 $0.00 $0.00 $1,861,918.75 $354,737.25 84% $1,854,343.75 Totals EXPENSE TOTALS $2,216,656.00 $0.00 $2,216,656.00 $0.00 $0.00 $1,861,918.75 $354,737.25 84% $1,854,343.75 Fund 3600 - 2021A CGH MEDICAL CENTER BONDS Totals REVENUE TOTALS 2,216,656.00 .00 2,216,656.00 .00 .00 1,861,918.75 354,737.25 84% 1,854,343.75 EXPENSE TOTALS 2,216,656.00 .00 2,216,656.00 .00 .00 1,861,918.75 354,737.25 84% 1,854,343.75 Fund 3600 - 2021A CGH MEDICAL CENTER BONDS Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 45 of 61 Page 52 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3700 - 2021B CGH MEDICAL CENTER BONDS REVENUE Department 00 - REVENUE 38700 REIMBURSEMENTS 1,323,018.00 .00 1,323,018.00 .00 .00 1,026,000.00 297,018.00 78 1,009,700.00 Department 00 - REVENUE Totals $1,323,018.00 $0.00 $1,323,018.00 $0.00 $0.00 $1,026,000.00 $297,018.00 78% $1,009,700.00 REVENUE TOTALS $1,323,018.00 $0.00 $1,323,018.00 $0.00 $0.00 $1,026,000.00 $297,018.00 78% $1,009,700.00 EXPENSE Department 40 - 2021B CGH MEDICAL CENTER BONDS 66820 BOND EXPENSE 318.00 .00 318.00 .00 .00 .00 318.00 0 .00 71000 PRINCIPAL PAYMENT/DEBT 715,000.00 .00 715,000.00 .00 .00 715,000.00 .00 100 685,000.00 72000 INTEREST EXPENSE 607,700.00 .00 607,700.00 .00 .00 311,000.00 296,700.00 51 324,700.00 Department 40 - 2021B CGH MEDICAL CENTER BONDS $1,323,018.00 $0.00 $1,323,018.00 $0.00 $0.00 $1,026,000.00 $297,018.00 78% $1,009,700.00 Totals EXPENSE TOTALS $1,323,018.00 $0.00 $1,323,018.00 $0.00 $0.00 $1,026,000.00 $297,018.00 78% $1,009,700.00 Fund 3700 - 2021B CGH MEDICAL CENTER BONDS Totals REVENUE TOTALS 1,323,018.00 .00 1,323,018.00 .00 .00 1,026,000.00 297,018.00 78% 1,009,700.00 EXPENSE TOTALS 1,323,018.00 .00 1,323,018.00 .00 .00 1,026,000.00 297,018.00 78% 1,009,700.00 Fund 3700 - 2021B CGH MEDICAL CENTER BONDS Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 46 of 61 Page 53 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3800 - G.O. SERIES 2017 BOND FUND REVENUE Department 00 - REVENUE 39900 INTERFUND OPERATING TRANSFERS 619,365.00 .00 619,365.00 .00 .00 619,365.00 .00 100 615,615.00 Department 00 - REVENUE Totals $619,365.00 $0.00 $619,365.00 $0.00 $0.00 $619,365.00 $0.00 100% $615,615.00 REVENUE TOTALS $619,365.00 $0.00 $619,365.00 $0.00 $0.00 $619,365.00 $0.00 100% $615,615.00 EXPENSE Department 38 - G.O. SERIES 2017 BOND 71000 PRINCIPAL PAYMENT/DEBT 390,000.00 .00 390,000.00 .00 .00 390,000.00 .00 100 375,000.00 72000 INTEREST EXPENSE 229,365.00 .00 229,365.00 .00 .00 229,365.00 .00 100 240,615.00 Department 38 - G.O. SERIES 2017 BOND Totals $619,365.00 $0.00 $619,365.00 $0.00 $0.00 $619,365.00 $0.00 100% $615,615.00 EXPENSE TOTALS $619,365.00 $0.00 $619,365.00 $0.00 $0.00 $619,365.00 $0.00 100% $615,615.00 Fund 3800 - G.O. SERIES 2017 BOND FUND Totals REVENUE TOTALS 619,365.00 .00 619,365.00 .00 .00 619,365.00 .00 100% 615,615.00 EXPENSE TOTALS 619,365.00 .00 619,365.00 .00 .00 619,365.00 .00 100% 615,615.00 Fund 3800 - G.O. SERIES 2017 BOND FUND Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 47 of 61 Page 54 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 3900 - G.O. SERIES 2020B BOND FUND REVENUE Department 00 - REVENUE 39900 INTERFUND OPERATING TRANSFERS 290,200.00 .00 290,200.00 260,100.00 .00 290,200.00 .00 100 289,000.00 Department 00 - REVENUE Totals $290,200.00 $0.00 $290,200.00 $260,100.00 $0.00 $290,200.00 $0.00 100% $289,000.00 REVENUE TOTALS $290,200.00 $0.00 $290,200.00 $260,100.00 $0.00 $290,200.00 $0.00 100% $289,000.00 EXPENSE Department 39 - G.O. SERIES 2020B BOND FUND 71000 PRINCIPAL PAYMENT/DEBT 230,000.00 .00 230,000.00 230,000.00 .00 230,000.00 .00 100 220,000.00 72000 INTEREST EXPENSE 60,200.00 .00 60,200.00 30,100.00 .00 60,200.00 .00 100 69,000.00 Department 39 - G.O. SERIES 2020B BOND FUND Totals $290,200.00 $0.00 $290,200.00 $260,100.00 $0.00 $290,200.00 $0.00 100% $289,000.00 EXPENSE TOTALS $290,200.00 $0.00 $290,200.00 $260,100.00 $0.00 $290,200.00 $0.00 100% $289,000.00 Fund 3900 - G.O. SERIES 2020B BOND FUND Totals REVENUE TOTALS 290,200.00 .00 290,200.00 260,100.00 .00 290,200.00 .00 100% 289,000.00 EXPENSE TOTALS 290,200.00 .00 290,200.00 260,100.00 .00 290,200.00 .00 100% 289,000.00 Fund 3900 - G.O. SERIES 2020B BOND FUND Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 48 of 61 Page 55 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 4100 - G.O. SERIES 2022A BOND FUND REVENUE Department 00 - REVENUE 39900 INTERFUND OPERATING TRANSFERS 1,809,115.00 .00 1,809,115.00 .00 .00 1,809,115.00 .00 100 1,810,482.50 Department 00 - REVENUE Totals $1,809,115.00 $0.00 $1,809,115.00 $0.00 $0.00 $1,809,115.00 $0.00 100% $1,810,482.50 REVENUE TOTALS $1,809,115.00 $0.00 $1,809,115.00 $0.00 $0.00 $1,809,115.00 $0.00 100% $1,810,482.50 EXPENSE Department 45 - G.O. SERIES 2022A BOND FUND 71000 PRINCIPAL PAYMENT/DEBT 1,315,000.00 .00 1,315,000.00 .00 .00 1,315,000.00 .00 100 1,295,000.00 72000 INTEREST EXPENSE 494,115.00 .00 494,115.00 .00 .00 494,115.00 .00 100 515,482.50 Department 45 - G.O. SERIES 2022A BOND FUND Totals $1,809,115.00 $0.00 $1,809,115.00 $0.00 $0.00 $1,809,115.00 $0.00 100% $1,810,482.50 EXPENSE TOTALS $1,809,115.00 $0.00 $1,809,115.00 $0.00 $0.00 $1,809,115.00 $0.00 100% $1,810,482.50 Fund 4100 - G.O. SERIES 2022A BOND FUND Totals REVENUE TOTALS 1,809,115.00 .00 1,809,115.00 .00 .00 1,809,115.00 .00 100% 1,810,482.50 EXPENSE TOTALS 1,809,115.00 .00 1,809,115.00 .00 .00 1,809,115.00 .00 100% 1,810,482.50 Fund 4100 - G.O. SERIES 2022A BOND FUND Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 49 of 61 Page 56 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 4200 - G.O. SERIES 2022B BOND FUND REVENUE Department 00 - REVENUE 39900 INTERFUND OPERATING TRANSFERS 644,350.00 .00 644,350.00 .00 .00 644,350.00 .00 100 646,950.00 Department 00 - REVENUE Totals $644,350.00 $0.00 $644,350.00 $0.00 $0.00 $644,350.00 $0.00 100% $646,950.00 REVENUE TOTALS $644,350.00 $0.00 $644,350.00 $0.00 $0.00 $644,350.00 $0.00 100% $646,950.00 EXPENSE Department 42 - G.O. SERIES 2022B BOND FUND 71000 PRINCIPAL PAYMENT/DEBT 430,000.00 .00 430,000.00 .00 .00 430,000.00 .00 100 420,000.00 72000 INTEREST EXPENSE 214,350.00 .00 214,350.00 .00 .00 214,350.00 .00 100 226,950.00 Department 42 - G.O. SERIES 2022B BOND FUND Totals $644,350.00 $0.00 $644,350.00 $0.00 $0.00 $644,350.00 $0.00 100% $646,950.00 EXPENSE TOTALS $644,350.00 $0.00 $644,350.00 $0.00 $0.00 $644,350.00 $0.00 100% $646,950.00 Fund 4200 - G.O. SERIES 2022B BOND FUND Totals REVENUE TOTALS 644,350.00 .00 644,350.00 .00 .00 644,350.00 .00 100% 646,950.00 EXPENSE TOTALS 644,350.00 .00 644,350.00 .00 .00 644,350.00 .00 100% 646,950.00 Fund 4200 - G.O. SERIES 2022B BOND FUND Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 50 of 61 Page 57 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 5160 - SEWER-OPERATION & MAINTENANCE REVENUE Department 00 - REVENUE 36101 SEWER CHARGE - MINIMUM CHARGE 1,223,046.00 .00 1,223,046.00 103,500.19 .00 697,088.00 525,958.00 57 649,480.85 36102 SEWER CHARGES - USAGE 2,849,292.00 .00 2,849,292.00 248,501.35 .00 1,672,638.97 1,176,653.03 59 1,516,253.80 36103 SEWER CHARGES - DEBT MINIMUM 255,950.00 .00 255,950.00 21,416.80 .00 144,260.60 111,689.40 56 144,357.10 36104 SEWER CHARGES - DEBT USAGE 124,003.00 .00 124,003.00 10,805.25 .00 72,642.12 51,360.88 59 72,168.23 36110 SEWER CHARGES (WRITE-OFF) (25,000.00) .00 (25,000.00) 339.70 .00 637.39 (25,637.39) -3 435.52 36120 SEWER LATE FEES 142,138.00 .00 142,138.00 18,716.46 .00 93,906.50 48,231.50 66 91,669.05 36135 SEWER CHRGS-SSA#2 BILLING-CITY 42,000.00 .00 42,000.00 3,125.50 .00 34,004.00 7,996.00 81 37,207.50 36400 MISCELLANEOUS FEES .00 .00 .00 10.00 .00 35.00 (35.00) +++ .00 38110 SV, VR & MM INTEREST 66,816.00 .00 66,816.00 47.29 .00 88,341.55 (21,525.55) 132 89,087.53 38120 INVESTMENT INTEREST 3,555.00 .00 3,555.00 191.13 .00 4,088.55 (533.55) 115 3,091.40 38190 UNREALIZED GAIN/LOSS ON INV .00 .00 .00 246.13 .00 4,123.28 (4,123.28) +++ 7,765.80 38700 REIMBURSEMENTS 2,500.00 .00 2,500.00 (190.00) .00 (1,634.05) 4,134.05 -65 2,079.00 38720 IAW BACKWASH SURCHARGE 8,585.00 .00 8,585.00 757.50 .00 6,354.50 2,230.50 74 5,624.50 Department 00 - REVENUE Totals $4,692,885.00 $0.00 $4,692,885.00 $407,467.30 $0.00 $2,816,486.41 $1,876,398.59 60% $2,619,220.28 REVENUE TOTALS $4,692,885.00 $0.00 $4,692,885.00 $407,467.30 $0.00 $2,816,486.41 $1,876,398.59 60% $2,619,220.28 EXPENSE Department 61 - SEWER - WWT 41100 SALARIES-REGULAR 432,902.00 .00 432,902.00 32,841.98 .00 292,969.64 139,932.36 68 260,319.75 41200 SALARIES-TEMP/PARTTIME 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00 41300 SALARIES-OVERTIME 7,500.00 .00 7,500.00 521.86 .00 3,283.71 4,216.29 44 3,968.46 41600 SALARIES/CALL-OUT PAY 20,000.00 .00 20,000.00 1,375.01 .00 12,500.08 7,499.92 63 10,000.00 45700 UNIFORM ALLOWANCE 2,500.00 .00 2,500.00 385.00 .00 2,521.96 (21.96) 101 1,987.00 51100 MAINT SERVICES-BUILDING 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 130.00 51200 MAINT SERVICES-EQUIPMENT 55,000.00 .00 55,000.00 .00 .00 16,619.50 38,380.50 30 22,583.92 51300 MAINT SERVICES-VEHICLE 2,500.00 .00 2,500.00 138.10 .00 191.79 2,308.21 8 616.24 51500 MAINT SERVICES - UTILITY SYSYTEM 15,000.00 .00 15,000.00 100.00 .00 6,962.60 8,037.40 46 20,507.70 51510 WALLACE LIFT STATION 3,200.00 .00 3,200.00 .00 .00 .00 3,200.00 0 658.99 53300 MEDICAL SERVICE 250.00 .00 250.00 .00 .00 .00 250.00 0 .00 54900 OTHER PROFESSIONAL SERVICE 58,900.00 .00 58,900.00 467.00 5,935.00 39,551.17 13,413.83 77 37,590.49 55100 POSTAGE & FREIGHT 400.00 .00 400.00 16.28 .00 175.62 224.38 44 143.96 55200 TELEPHONE/INTERNET 6,500.00 .00 6,500.00 366.50 286.61 2,682.61 3,530.78 46 3,178.46 55400 PRINTING 200.00 .00 200.00 .00 .00 .00 200.00 0 .00 56100 DUES 16,200.00 .00 16,200.00 85.00 .00 2,782.00 13,418.00 17 13,568.00 56200 TRAVEL & TRAINING EXPENSE 6,000.00 .00 6,000.00 .00 .00 804.83 5,195.17 13 2,526.06 56300 VEHICLE ALLOWANCE 5,000.00 .00 5,000.00 400.00 .00 3,200.00 1,800.00 64 3,200.00 56400 PUBLICATIONS 100.00 .00 100.00 .00 .00 .00 100.00 0 350.00 57100 GENERAL UTILITIES 225,000.00 .00 225,000.00 17,931.58 1,502.91 123,037.25 100,459.84 55 111,127.48 57400 LANDFILL CHARGES 20,000.00 .00 20,000.00 2,983.12 .00 10,073.66 9,926.34 50 13,533.76 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 51 of 61 Page 58 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 5160 - SEWER-OPERATION & MAINTENANCE EXPENSE Department 61 - SEWER - WWT 59200 RENTALS-EQUIPMENT 500.00 .00 500.00 .00 528.95 33.30 (62.25) 112 404.70 61100 MAINT SUPPLIES-BUILDING 10,000.00 .00 10,000.00 533.91 302.05 4,121.75 5,576.20 44 2,948.75 61200 MAINTENANCE SUPPLIES-EQUIPMENT 40,000.00 .00 40,000.00 1,797.23 .00 5,045.39 34,954.61 13 5,799.88 61300 MAINT SUPPLIES-VEHICLE 300.00 .00 300.00 .00 .00 153.29 146.71 51 169.41 61500 MAINT SUPPLIES-STORMWATER SYS 5,500.00 .00 5,500.00 .00 .00 1,943.18 3,556.82 35 2,757.77 61510 WALLACE LIFT STATION 400.00 .00 400.00 .00 .00 .00 400.00 0 86.49 65100 OFFICE SUPPLIES 1,500.00 .00 1,500.00 92.49 .00 752.54 747.46 50 376.51 65200 OPERATING SUPPLIES 2,500.00 .00 2,500.00 496.54 580.66 1,468.80 450.54 82 892.94 65300 SAFETY SUPPLIES/COMMITTEE 5,000.00 .00 5,000.00 127.86 .00 1,655.08 3,344.92 33 2,623.11 65400 JANITORIAL SUPPLIES 3,500.00 .00 3,500.00 .00 .00 452.95 3,047.05 13 1,600.31 65500 AUTOMOTIVE FUEL/OIL 8,000.00 .00 8,000.00 183.75 .00 2,601.15 5,398.85 33 5,664.02 65610 CHEMS-TREATMENT PROCESS 40,000.00 .00 40,000.00 50.00 50.00 32,541.81 7,408.19 81 2,989.92 65620 CHEMICALS-LABORATORY 5,000.00 .00 5,000.00 134.30 .00 2,195.92 2,804.08 44 2,993.31 65630 CHEMS-PLANT MAINTENANCE 5,000.00 .00 5,000.00 .00 .00 1,138.76 3,861.24 23 2,225.69 82000 BUILDING 350,000.00 .00 350,000.00 .00 .00 477,808.10 (127,808.10) 137 8,500.00 83000 EQUIPMENT 121,500.00 .00 121,500.00 5,846.00 .00 84,316.89 37,183.11 69 554,504.84 89000 OTHER IMPROVEMENTS 60,000.00 .00 60,000.00 .00 .00 10,411.07 49,588.93 17 .00 89070 INFLOW/INFILTRATION STUDY 47,500.00 .00 47,500.00 .00 .00 .00 47,500.00 0 243,732.46 89100 SEWER LINING PROJECTS 850,000.00 .00 850,000.00 .00 .00 788,906.89 61,093.11 93 20,360.00 99900 INTERFUND OPERATING TRANSFER 975,000.00 .00 975,000.00 .00 .00 731,250.00 243,750.00 75 693,750.00 Department 61 - SEWER - WWT Totals $3,438,352.00 $0.00 $3,438,352.00 $66,873.51 $9,186.18 $2,664,153.29 $765,012.53 78% $2,058,370.38 Department 62 - SEWER - MAINT 51200 MAINT SERVICES-EQUIPMENT 1,200.00 .00 1,200.00 39.14 .00 140.14 1,059.86 12 11,241.36 51300 MAINT SERVICES-VEHICLE 3,500.00 .00 3,500.00 .00 .00 7,239.17 (3,739.17) 207 318.19 51500 MAINT SERVICES - UTILITY SYSYTEM 15,000.00 .00 15,000.00 .00 .00 12,465.35 2,534.65 83 10,730.79 59200 RENTALS-EQUIPMENT 2,100.00 .00 2,100.00 .00 .00 1,986.57 113.43 95 1,928.71 61200 MAINTENANCE SUPPLIES-EQUIPMENT 500.00 .00 500.00 .00 .00 .00 500.00 0 70.90 61500 MAINT SUPPLIES-STORMWATER SYS 7,000.00 .00 7,000.00 .00 .00 1,960.66 5,039.34 28 3,749.22 65200 OPERATING SUPPLIES 1,500.00 .00 1,500.00 .00 .00 269.99 1,230.01 18 219.93 65300 SAFETY SUPPLIES/COMMITTEE 250.00 .00 250.00 .00 .00 235.00 15.00 94 250.00 65500 AUTOMOTIVE FUEL/OIL 6,000.00 .00 6,000.00 176.25 .00 3,027.33 2,972.67 50 2,053.28 Department 62 - SEWER - MAINT Totals $37,050.00 $0.00 $37,050.00 $215.39 $0.00 $27,324.21 $9,725.79 74% $30,562.38 Department 63 - SEWER - BILLING & COLLECTION 41100 SALARIES-REGULAR 288,650.00 .00 288,650.00 21,590.76 .00 195,058.23 93,591.77 68 191,013.35 41200 SALARIES-TEMP/PARTTIME 5,035.00 .00 5,035.00 447.00 .00 3,983.06 1,051.94 79 1,316.21 51200 MAINT SERVICES-EQUIPMENT 32,507.00 .00 32,507.00 .00 415.65 30,560.63 1,530.72 95 29,333.81 53100 ACOUNTING SERVICE 4,248.00 .00 4,248.00 .00 .00 4,248.00 .00 100 3,636.00 53400 DEBT COLLECTION SERVICE 1,000.00 .00 1,000.00 110.25 .00 238.07 761.93 24 537.73 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 52 of 61 Page 59 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 5160 - SEWER-OPERATION & MAINTENANCE EXPENSE Department 63 - SEWER - BILLING & COLLECTION 54900 OTHER PROFESSIONAL SERVICE 5,180.00 .00 5,180.00 793.02 .00 2,654.97 2,525.03 51 2,927.10 55100 POSTAGE & FREIGHT 44,184.00 .00 44,184.00 3,436.92 .00 26,954.12 17,229.88 61 26,386.48 55200 TELEPHONE/INTERNET 456.00 .00 456.00 63.21 67.35 256.20 132.45 71 292.06 56200 TRAVEL & TRAINING EXPENSE 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 56300 VEHICLE ALLOWANCE 900.00 .00 900.00 75.00 .00 600.00 300.00 67 600.00 59100 RENTALS-BUILDING/LAND 1,250.00 .00 1,250.00 .00 .00 937.50 312.50 75 937.50 65100 OFFICE SUPPLIES 8,000.00 .00 8,000.00 50.12 .00 474.71 7,525.29 6 847.69 66700 RECORDING FEES 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 66800 BANK EXPENSE 43,495.00 .00 43,495.00 3,969.04 .00 31,557.78 11,937.22 73 26,989.80 66900 WATER CO DATA CHARGES 200.00 .00 200.00 .00 .00 .00 200.00 0 .00 83000 EQUIPMENT 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 Department 63 - SEWER - BILLING & COLLECTION Totals $437,105.00 $0.00 $437,105.00 $30,535.32 $483.00 $297,523.27 $139,098.73 68% $284,817.73 Department 64 - SEWER - NON-DEPT 45100 HEALTH INSURANCE 361,524.00 .00 361,524.00 .00 .00 271,143.00 90,381.00 75 271,143.00 45300 SOCIAL SECURITY/MEDICARE 46,000.00 .00 46,000.00 .00 .00 34,500.00 11,500.00 75 34,500.00 45400 RETIREMENT CONTRIBUTION 62,550.00 .00 62,550.00 .00 .00 46,912.50 15,637.50 75 46,912.50 45600 WORKER'S COMPENSATION 37,662.00 .00 37,662.00 .00 .00 39,948.06 (2,286.06) 106 37,707.99 53100 ACOUNTING SERVICE 4,000.00 .00 4,000.00 .00 .00 3,000.00 1,000.00 75 3,000.00 58200 GENERAL INSURANCE 64,048.00 .00 64,048.00 .00 .00 67,936.56 (3,888.56) 106 67,419.45 89900 DEPRECIATION EXPENSE 477,809.00 .00 477,809.00 .00 .00 .00 477,809.00 0 .00 99900 INTERFUND OPERATING TRANSFER 30,000.00 .00 30,000.00 .00 .00 22,500.00 7,500.00 75 22,500.00 Department 64 - SEWER - NON-DEPT Totals $1,083,593.00 $0.00 $1,083,593.00 $0.00 $0.00 $485,940.12 $597,652.88 45% $483,182.94 Department 65 - SEWER - IEPA LOAN 72000 INTEREST EXPENSE 62,017.00 .00 62,017.00 299.27 .00 927.18 61,089.82 1 2,225.58 Department 65 - SEWER - IEPA LOAN Totals $62,017.00 $0.00 $62,017.00 $299.27 $0.00 $927.18 $61,089.82 1% $2,225.58 EXPENSE TOTALS $5,058,117.00 $0.00 $5,058,117.00 $97,923.49 $9,669.18 $3,475,868.07 $1,572,579.75 69% $2,859,159.01 Fund 5160 - SEWER-OPERATION & MAINTENANCE Totals REVENUE TOTALS 4,692,885.00 .00 4,692,885.00 407,467.30 .00 2,816,486.41 1,876,398.59 60% 2,619,220.28 EXPENSE TOTALS 5,058,117.00 .00 5,058,117.00 97,923.49 9,669.18 3,475,868.07 1,572,579.75 69% 2,859,159.01 Fund 5160 - SEWER-OPERATION & MAINTENANCE Totals ($365,232.00) $0.00 ($365,232.00) $309,543.81 ($9,669.18) ($659,381.66) $303,818.84 ($239,938.73) Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 53 of 61 Page 60 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 5175 - SEWER FUND-REPLACEMENT ACCT REVENUE Department 00 - REVENUE 38110 SV, VR & MM INTEREST 97,694.00 .00 97,694.00 2,855.45 .00 128,674.31 (30,980.31) 132 130,258.35 38120 INVESTMENT INTEREST 70,618.00 .00 70,618.00 2,158.55 .00 80,525.53 (9,907.53) 114 79,851.58 38140 REALIZED GAIN/LOSS ON INV .00 .00 .00 490.10 .00 (2,524.90) 2,524.90 +++ 8,329.70 38190 UNREALIZED GAIN/LOSS ON INV .00 .00 .00 2,847.59 .00 10,724.81 (10,724.81) +++ 52,478.28 39900 INTERFUND OPERATING TRANSFERS 975,000.00 .00 975,000.00 .00 .00 731,250.00 243,750.00 75 693,750.00 Department 00 - REVENUE Totals $1,143,312.00 $0.00 $1,143,312.00 $8,351.69 $0.00 $948,649.75 $194,662.25 83% $964,667.91 REVENUE TOTALS $1,143,312.00 $0.00 $1,143,312.00 $8,351.69 $0.00 $948,649.75 $194,662.25 83% $964,667.91 EXPENSE Department 67 - SEWER REPLACEMENT 66800 BANK EXPENSE 489.00 .00 489.00 .00 .00 356.03 132.97 73 356.26 89100 SEWER LINING PROJECTS .00 .00 .00 .00 .00 150.00 (150.00) +++ .00 89110 SEWER SEP - E 14TH & 6TH AVE 1,000.00 .00 1,000.00 .00 .00 159.09 840.91 16 .00 Department 67 - SEWER REPLACEMENT Totals $1,489.00 $0.00 $1,489.00 $0.00 $0.00 $665.12 $823.88 45% $356.26 EXPENSE TOTALS $1,489.00 $0.00 $1,489.00 $0.00 $0.00 $665.12 $823.88 45% $356.26 Fund 5175 - SEWER FUND-REPLACEMENT ACCT Totals REVENUE TOTALS 1,143,312.00 .00 1,143,312.00 8,351.69 .00 948,649.75 194,662.25 83% 964,667.91 EXPENSE TOTALS 1,489.00 .00 1,489.00 .00 .00 665.12 823.88 45% 356.26 Fund 5175 - SEWER FUND-REPLACEMENT ACCT Totals $1,141,823.00 $0.00 $1,141,823.00 $8,351.69 $0.00 $947,984.63 $193,838.37 $964,311.65 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 54 of 61 Page 61 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 5200 - SOLID WASTE FUND REVENUE Department 00 - REVENUE 34200 STATE REPLACEMENT TAX 77,640.00 .00 77,640.00 11,150.36 .00 60,012.95 17,627.05 77 65,813.84 36300 GARBAGE CHARGES 1,361,034.00 .00 1,361,034.00 114,520.49 .00 772,539.80 588,494.20 57 744,718.69 36310 GARBAGE CHGS (WRITE-OFF) (15,000.00) .00 (15,000.00) .00 .00 .00 (15,000.00) 0 .00 36320 GARBAGE LATE FEES 51,255.00 .00 51,255.00 6,439.89 .00 33,827.40 17,427.60 66 34,016.60 38110 SV, VR & MM INTEREST 13,564.00 .00 13,564.00 .00 .00 13,694.79 (130.79) 101 18,084.34 39200 SALE OF PROPERTY 500.00 .00 500.00 24.56 .00 493.66 6.34 99 471.54 Department 00 - REVENUE Totals $1,488,993.00 $0.00 $1,488,993.00 $132,135.30 $0.00 $880,568.60 $608,424.40 59% $863,105.01 REVENUE TOTALS $1,488,993.00 $0.00 $1,488,993.00 $132,135.30 $0.00 $880,568.60 $608,424.40 59% $863,105.01 EXPENSE Department 91 - SOLID WASTE 41100 SALARIES-REGULAR 78,066.00 .00 78,066.00 6,014.54 .00 54,406.90 23,659.10 70 52,325.26 51200 MAINT SERVICES-EQUIPMENT 5,371.00 .00 5,371.00 .00 165.66 4,361.43 843.91 84 4,482.48 54900 OTHER PROFESSIONAL SERVICE 1,295.00 .00 1,295.00 198.26 .00 663.75 631.25 51 731.78 55100 POSTAGE & FREIGHT 12,129.00 .00 12,129.00 992.15 .00 7,486.27 4,642.73 62 7,870.00 56300 VEHICLE ALLOWANCE 900.00 .00 900.00 75.00 .00 600.00 300.00 67 600.00 57300 SOLID WASTE DISPOSAL 1,382,162.00 .00 1,382,162.00 115,167.10 .00 805,519.77 576,642.23 58 782,692.84 57400 LANDFILL CHARGES 14,040.00 .00 14,040.00 961.42 .00 11,310.02 2,729.98 81 6,089.74 65100 OFFICE SUPPLIES 1,520.00 .00 1,520.00 8.48 .00 66.34 1,453.66 4 75.99 66800 BANK EXPENSE 10,665.00 .00 10,665.00 992.26 .00 7,884.67 2,780.33 74 6,742.69 81000 LAND 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 .00 94900 MISCELLANEOUS CHARGES 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00 Department 91 - SOLID WASTE Totals $1,561,148.00 $0.00 $1,561,148.00 $124,409.21 $165.66 $892,299.15 $668,683.19 57% $861,610.78 EXPENSE TOTALS $1,561,148.00 $0.00 $1,561,148.00 $124,409.21 $165.66 $892,299.15 $668,683.19 57% $861,610.78 Fund 5200 - SOLID WASTE FUND Totals REVENUE TOTALS 1,488,993.00 .00 1,488,993.00 132,135.30 .00 880,568.60 608,424.40 59% 863,105.01 EXPENSE TOTALS 1,561,148.00 .00 1,561,148.00 124,409.21 165.66 892,299.15 668,683.19 57% 861,610.78 Fund 5200 - SOLID WASTE FUND Totals ($72,155.00) $0.00 ($72,155.00) $7,726.09 ($165.66) ($11,730.55) ($60,258.79) $1,494.23 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 55 of 61 Page 62 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 7200 - HEALTH INSURANCE FUND REVENUE Department 00 - REVENUE 37110 DEPENDENT DENTAL PREMIUMS 28,258.00 .00 28,258.00 3,237.50 .00 18,406.36 9,851.64 65 19,535.69 37120 RETIREES & COBRA PREMIUMS 150,188.00 .00 150,188.00 11,523.57 .00 94,191.56 55,996.44 63 99,962.23 37130 VISION PREMIUMS 7,176.00 .00 7,176.00 822.61 .00 4,938.59 2,237.41 69 4,848.23 37210 EMPLOYER INS-GENERAL 1,356,483.00 .00 1,356,483.00 .00 .00 1,017,362.25 339,120.75 75 1,017,362.25 37220 EMPLOYER INS-SEWER 361,524.00 .00 361,524.00 .00 .00 271,143.00 90,381.00 75 271,143.00 37230 EMPLOYER INS-LIBRARY 51,700.00 .00 51,700.00 .00 .00 38,775.00 12,925.00 75 38,775.00 37240 EMPLOYER INS-COLISEUM 30,000.00 .00 30,000.00 .00 .00 22,500.00 7,500.00 75 .00 37310 EMPLOYEE INSURANCE CONT 276,167.00 .00 276,167.00 30,424.35 .00 180,619.92 95,547.08 65 194,668.02 38110 SV, VR & MM INTEREST 30,739.00 .00 30,739.00 3,837.30 .00 62,672.69 (31,933.69) 204 40,985.22 38120 INVESTMENT INTEREST 46,832.00 .00 46,832.00 26.16 .00 52,116.11 (5,284.11) 111 31,384.58 38140 REALIZED GAIN/LOSS ON INV .00 .00 .00 .00 .00 (193.00) 193.00 +++ 10,579.30 38190 UNREALIZED GAIN/LOSS ON INV .00 .00 .00 4,200.80 .00 44,419.58 (44,419.58) +++ 76,421.06 38700 REIMBURSEMENTS 370,000.00 .00 370,000.00 .00 .00 42,322.16 327,677.84 11 105,583.71 Department 00 - REVENUE Totals $2,709,067.00 $0.00 $2,709,067.00 $54,072.29 $0.00 $1,849,274.22 $859,792.78 68% $1,911,248.29 REVENUE TOTALS $2,709,067.00 $0.00 $2,709,067.00 $54,072.29 $0.00 $1,849,274.22 $859,792.78 68% $1,911,248.29 EXPENSE Department 72 - HEALTH INS 45110 HEALTH INSURANCE-CLAIMS PAID 2,100,000.00 .00 2,100,000.00 94,376.70 .00 821,285.85 1,278,714.15 39 1,071,132.96 45120 HEALTH INSURANCE-ADMIN 513,379.00 .00 513,379.00 72,108.91 .00 329,579.98 183,799.02 64 311,563.84 45200 LIFE INSURANCE 12,767.00 .00 12,767.00 1,058.43 .00 7,982.99 4,784.01 63 7,767.70 53500 ADMINISTRATIVE SERVICE 16,656.00 .00 16,656.00 10,806.02 420.00 14,431.22 1,804.78 89 15,142.05 55100 POSTAGE & FREIGHT 50.00 .00 50.00 .00 .00 .69 49.31 1 10.54 94900 MISCELLANEOUS CHARGES 5,000.00 .00 5,000.00 .00 .00 1,032.65 3,967.35 21 1,072.52 Department 72 - HEALTH INS Totals $2,647,852.00 $0.00 $2,647,852.00 $178,350.06 $420.00 $1,174,313.38 $1,473,118.62 44% $1,406,689.61 EXPENSE TOTALS $2,647,852.00 $0.00 $2,647,852.00 $178,350.06 $420.00 $1,174,313.38 $1,473,118.62 44% $1,406,689.61 Fund 7200 - HEALTH INSURANCE FUND Totals REVENUE TOTALS 2,709,067.00 .00 2,709,067.00 54,072.29 .00 1,849,274.22 859,792.78 68% 1,911,248.29 EXPENSE TOTALS 2,647,852.00 .00 2,647,852.00 178,350.06 420.00 1,174,313.38 1,473,118.62 44% 1,406,689.61 Fund 7200 - HEALTH INSURANCE FUND Totals $61,215.00 $0.00 $61,215.00 ($124,277.77) ($420.00) $674,960.84 ($613,325.84) $504,558.68 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 56 of 61 Page 63 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 7500 - BLACKHAWK AREA TASK FORCE FUND REVENUE Department 00 - REVENUE 34620 STATE FORFEITURE REVENUE .00 .00 .00 .00 .00 1,898.00 (1,898.00) +++ 5,844.16 34630 DRUG FINES AND RESTITUTION .00 .00 .00 .00 .00 2,856.57 (2,856.57) +++ 6,342.04 38110 SV, VR & MM INTEREST .00 .00 .00 .00 .00 567.04 (567.04) +++ 1,093.53 38120 INVESTMENT INTEREST .00 .00 .00 40.08 .00 1,293.28 (1,293.28) +++ 1,278.67 Department 00 - REVENUE Totals $0.00 $0.00 $0.00 $40.08 $0.00 $6,614.89 ($6,614.89) +++ $14,558.40 REVENUE TOTALS $0.00 $0.00 $0.00 $40.08 $0.00 $6,614.89 ($6,614.89) +++ $14,558.40 EXPENSE Department 75 - BLACKHAWK AREA TASK FORCE 51300 MAINT SERVICES-VEHICLE .00 .00 .00 654.61 .00 16,548.46 (16,548.46) +++ .00 55200 TELEPHONE/INTERNET .00 .00 .00 586.84 .00 4,495.25 (4,495.25) +++ .00 56200 TRAVEL & TRAINING EXPENSE .00 .00 .00 4,565.14 .00 10,523.04 (10,523.04) +++ .00 59900 OTHER CONTRACTUAL SERVICES .00 .00 .00 194.80 .00 1,911.20 (1,911.20) +++ 948.50 65110 COMMODITIES .00 .00 .00 446.77 .00 1,350.94 (1,350.94) +++ .00 65500 AUTOMOTIVE FUEL/OIL .00 .00 .00 303.82 .00 1,179.86 (1,179.86) +++ .00 83000 EQUIPMENT .00 .00 .00 909.98 .00 21,799.00 (21,799.00) +++ 19,750.00 83050 RADIOS .00 .00 .00 261.00 .00 1,773.00 (1,773.00) +++ .00 94900 MISCELLANEOUS CHARGES .00 .00 .00 1,743.65 .00 2,617.77 (2,617.77) +++ 2,042.17 Department 75 - BLACKHAWK AREA TASK FORCE Totals $0.00 $0.00 $0.00 $9,666.61 $0.00 $62,198.52 ($62,198.52) +++ $22,740.67 EXPENSE TOTALS $0.00 $0.00 $0.00 $9,666.61 $0.00 $62,198.52 ($62,198.52) +++ $22,740.67 Fund 7500 - BLACKHAWK AREA TASK FORCE FUND Totals REVENUE TOTALS .00 .00 .00 40.08 .00 6,614.89 (6,614.89) +++ 14,558.40 EXPENSE TOTALS .00 .00 .00 9,666.61 .00 62,198.52 (62,198.52) +++ 22,740.67 Fund 7500 - BLACKHAWK AREA TASK FORCE FUND Totals $0.00 $0.00 $0.00 ($9,626.53) $0.00 ($55,583.63) $55,583.63 ($8,182.27) Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 57 of 61 Page 64 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 7600 - POLICE PENSION FUND REVENUE Department 00 - REVENUE 31100 PROPERTY TAXES 1,479,162.00 .00 1,479,162.00 .00 .00 1,467,332.91 11,829.09 99 1,601,336.82 34200 STATE REPLACEMENT TAX 22,700.00 .00 22,700.00 .00 .00 22,700.00 .00 100 22,700.00 37300 EMPLOYEE PENSION CONTRIBUTION 235,515.00 .00 235,515.00 26,447.73 .00 172,874.49 62,640.51 73 162,199.30 37400 EMPLOYER PENSION CONTRIBUTION 24,000.00 .00 24,000.00 .00 .00 9,292.95 14,707.05 39 586,159.45 38110 SV, VR & MM INTEREST 5,134.00 .00 5,134.00 209.29 .00 4,820.19 313.81 94 3,422.39 38120 INVESTMENT INTEREST 198,374.00 .00 198,374.00 17,419.63 .00 129,763.11 68,610.89 65 130,940.05 38140 REALIZED GAIN/LOSS ON INV .00 .00 .00 25,926.72 .00 710,380.74 (710,380.74) +++ 573,772.01 38190 UNREALIZED GAIN/LOSS ON INV .00 .00 .00 285,251.48 .00 4,582,761.95 (4,582,761.95) +++ 1,788,262.36 Department 00 - REVENUE Totals $1,964,885.00 $0.00 $1,964,885.00 $355,254.85 $0.00 $7,099,926.34 ($5,135,041.34) 361% $4,868,792.38 REVENUE TOTALS $1,964,885.00 $0.00 $1,964,885.00 $355,254.85 $0.00 $7,099,926.34 ($5,135,041.34) 361% $4,868,792.38 EXPENSE Department 76 - POLICE PENSION 46110 RETIREE PENSIONS 1,334,451.00 .00 1,334,451.00 121,465.00 .00 933,938.66 400,512.34 70 855,618.24 46120 DISABILITY PENSIONS 145,313.00 .00 145,313.00 12,038.20 .00 96,305.60 49,007.40 66 94,613.52 46130 WIDOW & CHILDREN PENSIONS 273,055.00 .00 273,055.00 25,376.86 .00 199,271.96 73,783.04 73 182,035.68 46200 PENSION REFUNDS 50,000.00 .00 50,000.00 .00 .00 55,401.87 (5,401.87) 111 .00 53100 ACOUNTING SERVICE 5,000.00 .00 5,000.00 .00 .00 3,750.00 1,250.00 75 3,750.00 53300 MEDICAL SERVICE 900.00 .00 900.00 .00 .00 1,140.00 (240.00) 127 900.00 54900 OTHER PROFESSIONAL SERVICE 28,500.00 .00 28,500.00 915.00 .00 21,810.07 6,689.93 77 22,304.96 55100 POSTAGE & FREIGHT 300.00 .00 300.00 24.42 .00 170.67 129.33 57 173.44 56100 DUES 850.00 .00 850.00 .00 .00 825.00 25.00 97 825.00 56200 TRAVEL & TRAINING EXPENSE 2,500.00 .00 2,500.00 .00 .00 550.00 1,950.00 22 .00 66800 BANK EXPENSE 25,000.00 .00 25,000.00 2,332.37 .00 28,340.52 (3,340.52) 113 13,555.67 99900 INTERFUND OPERATING TRANSFER 904,558.00 .00 904,558.00 .00 .00 904,557.50 .50 100 905,241.25 Department 76 - POLICE PENSION Totals $2,770,427.00 $0.00 $2,770,427.00 $162,151.85 $0.00 $2,246,061.85 $524,365.15 81% $2,079,017.76 EXPENSE TOTALS $2,770,427.00 $0.00 $2,770,427.00 $162,151.85 $0.00 $2,246,061.85 $524,365.15 81% $2,079,017.76 Fund 7600 - POLICE PENSION FUND Totals REVENUE TOTALS 1,964,885.00 .00 1,964,885.00 355,254.85 .00 7,099,926.34 (5,135,041.34) 361% 4,868,792.38 EXPENSE TOTALS 2,770,427.00 .00 2,770,427.00 162,151.85 .00 2,246,061.85 524,365.15 81% 2,079,017.76 Fund 7600 - POLICE PENSION FUND Totals ($805,542.00) $0.00 ($805,542.00) $193,103.00 $0.00 $4,853,864.49 ($5,659,406.49) $2,789,774.62 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 58 of 61 Page 65 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 7700 - FIRE PENSION FUND REVENUE Department 00 - REVENUE 31100 PROPERTY TAXES 1,778,259.00 .00 1,778,259.00 .00 .00 1,763,915.99 14,343.01 99 1,520,817.43 34200 STATE REPLACEMENT TAX 28,900.00 .00 28,900.00 .00 .00 28,900.00 .00 100 28,900.00 37300 EMPLOYEE PENSION CONTRIBUTION 147,456.00 .00 147,456.00 17,829.59 .00 97,401.03 50,054.97 66 102,349.85 37400 EMPLOYER PENSION CONTRIBUTION 24,000.00 .00 24,000.00 .00 .00 9,292.94 14,707.06 39 586,159.46 38110 SV, VR & MM INTEREST 4,218.00 .00 4,218.00 .00 .00 11,281.16 (7,063.16) 267 2,811.81 38120 INVESTMENT INTEREST 410,755.00 .00 410,755.00 .00 .00 293,262.54 117,492.46 71 271,125.44 38140 REALIZED GAIN/LOSS ON INV .00 .00 .00 .00 .00 1,073,052.85 (1,073,052.85) +++ 61,084.91 38170 STOCK DIVIDENDS 182,447.00 .00 182,447.00 .00 .00 131,330.02 51,116.98 72 120,427.15 38190 UNREALIZED GAIN/LOSS ON INV .00 .00 .00 .00 .00 2,944,829.78 (2,944,829.78) +++ 1,978,337.74 38700 REIMBURSEMENTS .00 .00 .00 .00 .00 .00 .00 +++ 25.00 Department 00 - REVENUE Totals $2,576,035.00 $0.00 $2,576,035.00 $17,829.59 $0.00 $6,353,266.31 ($3,777,231.31) 247% $4,672,038.79 REVENUE TOTALS $2,576,035.00 $0.00 $2,576,035.00 $17,829.59 $0.00 $6,353,266.31 ($3,777,231.31) 247% $4,672,038.79 EXPENSE Department 77 - FIRE PENSION 46110 RETIREE PENSIONS 1,713,868.00 .00 1,713,868.00 129,590.28 .00 1,065,341.44 648,526.56 62 1,088,419.71 46120 DISABILITY PENSIONS 155,000.00 .00 155,000.00 16,193.54 .00 131,139.42 23,860.58 85 74,091.95 46130 WIDOW & CHILDREN PENSIONS 249,023.00 .00 249,023.00 32,532.37 .00 231,350.36 17,672.64 93 165,685.04 46200 PENSION REFUNDS 49,821.00 .00 49,821.00 .00 .00 49,820.67 .33 100 18,435.40 53100 ACOUNTING SERVICE 5,000.00 .00 5,000.00 .00 .00 3,750.00 1,250.00 75 3,750.00 53300 MEDICAL SERVICE 4,150.00 .00 4,150.00 .00 .00 .00 4,150.00 0 4,150.00 54900 OTHER PROFESSIONAL SERVICE 40,000.00 .00 40,000.00 .00 .00 30,396.89 9,603.11 76 21,889.75 55100 POSTAGE & FREIGHT 340.00 .00 340.00 25.90 .00 257.00 83.00 76 219.04 56200 TRAVEL & TRAINING EXPENSE 2,200.00 .00 2,200.00 .00 .00 .00 2,200.00 0 .00 59900 OTHER CONTRACTUAL SERVICES 50,000.00 .00 50,000.00 .00 .00 39,962.63 10,037.37 80 28,528.39 65100 OFFICE SUPPLIES 200.00 .00 200.00 .00 .00 .00 200.00 0 .00 66800 BANK EXPENSE .00 .00 .00 (10.00) .00 .00 .00 +++ .00 94900 MISCELLANEOUS CHARGES 2,500.00 .00 2,500.00 .00 .00 2,500.00 .00 100 2,500.00 99900 INTERFUND OPERATING TRANSFER 904,558.00 .00 904,558.00 .00 .00 904,557.50 .50 100 905,241.25 Department 77 - FIRE PENSION Totals $3,176,660.00 $0.00 $3,176,660.00 $178,332.09 $0.00 $2,459,075.91 $717,584.09 77% $2,312,910.53 EXPENSE TOTALS $3,176,660.00 $0.00 $3,176,660.00 $178,332.09 $0.00 $2,459,075.91 $717,584.09 77% $2,312,910.53 Fund 7700 - FIRE PENSION FUND Totals REVENUE TOTALS 2,576,035.00 .00 2,576,035.00 17,829.59 .00 6,353,266.31 (3,777,231.31) 247% 4,672,038.79 EXPENSE TOTALS 3,176,660.00 .00 3,176,660.00 178,332.09 .00 2,459,075.91 717,584.09 77% 2,312,910.53 Fund 7700 - FIRE PENSION FUND Totals ($600,625.00) $0.00 ($600,625.00) ($160,502.50) $0.00 $3,894,190.40 ($4,494,815.40) $2,359,128.26 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 59 of 61 Page 66 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 7800 - TRUST COMMITTEE FUND REVENUE Department 00 - REVENUE 38110 SV, VR & MM INTEREST 28.00 .00 28.00 .00 .00 20.33 7.67 73 20.26 Department 00 - REVENUE Totals $28.00 $0.00 $28.00 $0.00 $0.00 $20.33 $7.67 73% $20.26 REVENUE TOTALS $28.00 $0.00 $28.00 $0.00 $0.00 $20.33 $7.67 73% $20.26 EXPENSE Department 78 - TRUST COMMITTEE FUND 94900 MISCELLANEOUS CHARGES 1,296.00 .00 1,296.00 .00 .00 .00 1,296.00 0 .00 Department 78 - TRUST COMMITTEE FUND Totals $1,296.00 $0.00 $1,296.00 $0.00 $0.00 $0.00 $1,296.00 0% $0.00 EXPENSE TOTALS $1,296.00 $0.00 $1,296.00 $0.00 $0.00 $0.00 $1,296.00 0% $0.00 Fund 7800 - TRUST COMMITTEE FUND Totals REVENUE TOTALS 28.00 .00 28.00 .00 .00 20.33 7.67 73% 20.26 EXPENSE TOTALS 1,296.00 .00 1,296.00 .00 .00 .00 1,296.00 0% .00 Fund 7800 - TRUST COMMITTEE FUND Totals ($1,268.00) $0.00 ($1,268.00) $0.00 $0.00 $20.33 ($1,288.33) $20.26 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 60 of 61 Page 67 of 154  Budget Performance Report Fiscal Year to Date 12/31/25 Exclude Rollup Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 8600 - STRONG COMMUNITIES PROGRAM FUND REVENUE Department 00 - REVENUE 34400 STATE GRANTS 217,480.00 .00 217,480.00 .00 .00 .00 217,480.00 0 .00 Department 00 - REVENUE Totals $217,480.00 $0.00 $217,480.00 $0.00 $0.00 $0.00 $217,480.00 0% $0.00 REVENUE TOTALS $217,480.00 $0.00 $217,480.00 $0.00 $0.00 $0.00 $217,480.00 0% $0.00 EXPENSE Department 96 - STRONG COMMUITIES PROGRAM 88100 DEMOLITION 67,480.00 .00 67,480.00 .00 .00 .00 67,480.00 0 20,300.00 88200 REHABILITATION 150,000.00 .00 150,000.00 .00 .00 .00 150,000.00 0 .00 Department 96 - STRONG COMMUITIES PROGRAM Totals $217,480.00 $0.00 $217,480.00 $0.00 $0.00 $0.00 $217,480.00 0% $20,300.00 EXPENSE TOTALS $217,480.00 $0.00 $217,480.00 $0.00 $0.00 $0.00 $217,480.00 0% $20,300.00 Fund 8600 - STRONG COMMUNITIES PROGRAM FUND Totals REVENUE TOTALS 217,480.00 .00 217,480.00 .00 .00 .00 217,480.00 0% .00 EXPENSE TOTALS 217,480.00 .00 217,480.00 .00 .00 .00 217,480.00 0% 20,300.00 Fund 8600 - STRONG COMMUNITIES PROGRAM FUND Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 ($20,300.00) Grand Totals REVENUE TOTALS 52,854,066.00 .00 52,854,066.00 3,158,972.63 .00 51,067,571.35 1,786,494.65 97% 47,637,666.54 EXPENSE TOTALS 62,209,199.00 .00 62,209,199.00 4,044,917.74 126,505.40 42,160,509.94 19,922,183.66 68% 39,020,069.88 Grand Totals ($9,355,133.00) $0.00 ($9,355,133.00) ($885,945.11) ($126,505.40) $8,907,061.41 ($18,135,689.01) $8,617,596.66 Run by Cindy Von Holten on 01/15/2026 11:10:04 AM Page 61 of 61 Page 68 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type GENERAL FUND Fund 1100 - GENERAL FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 173,483.61 496,129.23 (322,645.62) (65.03) 10103 BLACKHAWK AREA TASK FORCE 23,144.80 (32,797.78) 55,942.58 170.57 10104 VEHICLE FUND 9,050.81 8,848.81 202.00 2.28 10105 CONTROLLED SUBSTANCE ACCOUNT 106,835.22 97,476.16 9,359.06 9.60 10106 DUI FINES ACCOUNT 14,612.56 11,950.92 2,661.64 22.27 10109 COMMUNITY POLICING .65 .00 .65 +++ 10111 E-CITATION FUNDS 8,320.85 7,701.03 619.82 8.05 10112 COMMUNITY PARTNERSHIP 18,427.91 18,203.86 224.05 1.23 10113 BATF ASSET FORFEITURE SHARING 38,827.73 13,282.55 25,545.18 192.32 10116 SHOP WITH A COP 8,158.87 3,540.88 4,617.99 130.42 10118 HWY HIRE-BACK FUNDS 3,898.15 3,836.75 61.40 1.60 10119 EMERGENCY RESPONSE 1,455.40 1,013.22 442.18 43.64 10124 POLICE WELLNESS PROGRAM 1,009.09 .00 1,009.09 +++ 10150 BATF - FEDERAL FORFEITURE CHECKING 16,183.72 3,842.38 12,341.34 321.19 10203 CITY STATE FORFEITURE - SVB 746.86 746.86 .00 .00 10204 POLICE ENDOWMENT FUND ACCOUNT 3,230.73 3,167.13 63.60 2.01 10207 CSB-NAT'L NIGHT OUT 2,824.09 .00 2,824.09 +++ 10240 SAUK VALLEY BANK GRANT ACCOUNT 1.67 1,060.02 (1,058.35) (99.84) 10242 PAYROLL CHECKING #100825501 500.00 500.00 .00 .00 10401 GENERAL FUND IPTIP#7139109768 4,234,269.54 2,470,945.16 1,763,324.38 71.36 10414 E-PAY IPTIP #151600229307 36,893.16 22,655.82 14,237.34 62.84 10510 PENSION BOND FUND MONEY MARKET SVB .00 553.56 (553.56) (100.00) 10520 PENSION STABILZATION FUND MONEY MARKET SVB 17,993.40 7,289.58 10,703.82 146.84 11200 PETTY CASH 1,015.00 1,015.00 .00 .00 11300 CASH ON HAND .00 10,937.00 (10,937.00) (100.00) 11906 MONEY MARKET - US BANK 1,069,291.29 56,560.24 1,012,731.05 1,790.54 11930 CERTIFICATES OF DEPOSIT 670,249.18 670,249.18 .00 .00 11935 CDS - PENSION BOND STABILIZATION FUND 1,000,000.00 1,000,000.00 .00 .00 11939 UNREAL GAIN/LOSS CD'S (12,096.72) (20,112.49) 8,015.77 39.85 11940 MORTGAGE-BACKED SECURITIES 204,372.10 222,574.52 (18,202.42) (8.18) 11949 UNREALIZED GAIN/LOSS - MBS (32,140.36) (41,247.36) 9,107.00 22.08 11950 TREASURY SECURITIES 3,458,957.65 4,358,957.65 (900,000.00) (20.65) 11959 UNREALIZED GAIN/LOSS - TREAS (189,195.61) (240,819.50) 51,623.89 21.44 12100 TAXES RECEIVABLE 2,022,166.00 2,022,166.00 .00 .00 12120 PROPERTY TAX RCV - FIRE PENS 1,778,286.00 1,778,286.00 .00 .00 12130 PROPERTY TAX RCV - POL PENS 1,479,283.00 1,479,283.00 .00 .00 Run by Cindy Von Holten on 01/15/2026 11:02:33 AM Page 1 of 40 Page 69 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type GENERAL FUND Fund 1100 - GENERAL FUND ASSETS 12140 REPLACEMENT TAX RECEIVABLE 123,260.83 123,260.83 .00 .00 12200 FIRE PROTECTION RECEIVABLE 64,105.35 64,105.35 .00 .00 12400 ACCOUNTS RECEIVABLE 47,150.47 53,701.75 (6,551.28) (12.20) 12401 ALLOWANCE FOR DOUBTFUL ACCOUNTS (25,000.00) (25,000.00) .00 .00 12700 OTHER RECEIVABLES 45,747.05 37,857.05 7,890.00 20.84 12800 INTEREST RECEIVABLE 26,442.23 26,442.23 .00 .00 12900 UTILITY TAX RECEIVABLE 53,817.17 53,817.17 .00 .00 14100 INTERGOVERNMENTAL RECVBLE 1,564,437.56 1,564,437.56 .00 .00 14510 INVENTORY OFFICE SUPPLIES 2,186.69 2,448.98 (262.29) (10.71) 14520 INVENTORY POSTAGE (313.28) 252.99 (566.27) (223.83) 14530 VEHICLE PARTS & ACCESSORIES 79,585.26 65,508.34 14,076.92 21.49 14540 GASOLINE 20,407.67 14,418.95 5,988.72 41.53 15122 INTERFUND REC-LIBRARY 10.36 .00 10.36 +++ 15123 INTERFUND REC-BAND FUND 4.44 .00 4.44 +++ 15124 INTERFUND REC-SIDC 7.40 .00 7.40 +++ 15125 INTERFUND REC-COLISEUM .74 .00 .74 +++ 15151 INTERFUND REC-SEWER FUND 792.25 .00 792.25 +++ 15152 INTERFUND REC-SOLID WASTE 232.83 .00 232.83 +++ 15176 INTERFUND REC-POLICE PENSION 24.42 .00 24.42 +++ 15177 INTERFUND REC-FIRE PENSION 25.90 .00 25.90 +++ ASSETS TOTALS $18,172,981.69 $16,419,046.58 $1,753,935.11 10.68% LIABILITIES AND FUND EQUITY LIABILITIES 21200 WAGES PAYABLE 274,866.44 274,866.44 .00 .00 22800 OTHER WITHHOLDINGS PAYABLE 12,368.56 9,688.71 2,679.85 27.66 25122 INTERFUND PAYABLE-LIBRARY 15,769.04 .00 15,769.04 +++ 25123 INTERFUND PAYABLE-BAND 1,786.17 .00 1,786.17 +++ 25125 INTERFUND PAYABLE-COLISEUM 2,716.25 .00 2,716.25 +++ 25127 INTERFUND PAYABLE-SOC SEC 750.40 .00 750.40 +++ 25128 INTERFUND PAYABLE-CIVIL DEFENSE 634.14 .00 634.14 +++ 25152 INTERFUND PAYABLE-SOLID WASTE 11,150.36 .00 11,150.36 +++ 27100 DEPOSITS PAYABLE 1,640.00 2,594.48 (954.48) (36.79) 27110 OTHER PAYABLES-INS CLM/ YD WASTE .00 (6,100.00) 6,100.00 100.00 27120 DEPS PYBLE NON-LOCAL BOND 605.00 205.00 400.00 195.12 27140 ZONING/HEARING FEES 540.65 .00 540.65 +++ 27150 STATE DEATH CERTIFICATES 3,992.00 1,664.00 2,328.00 139.90 Run by Cindy Von Holten on 01/15/2026 11:02:33 AM Page 2 of 40 Page 70 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type GENERAL FUND Fund 1100 - GENERAL FUND LIABILITIES AND FUND EQUITY LIABILITIES 27160 UNIT 5-FINGERPRINTING 370.00 160.00 210.00 131.25 27163 RFHS - FINGERPRINTING (40.00) (70.00) 30.00 42.86 27167 ST. ANDREW - FINGERPRINTING (50.00) (10.00) (40.00) (400.00) 27170 SEX OFFENDER FEES 3,567.65 2,611.40 956.25 36.62 27500 DEFERRED REVENUE 5,439,579.01 5,439,579.01 .00 .00 29915 ACCOUNTS PAYABLE .00 331,636.64 (331,636.64) (100.00) LIABILITIES TOTALS $5,770,245.67 $6,056,825.68 ($286,580.01) (4.73%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 10,362,220.90 10,362,220.90 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $10,362,220.90 $10,362,220.90 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (16,760,361.23) (21,569,281.31) Fund Expenses 14,719,846.11 21,120,808.64 FUND EQUITY TOTALS $12,402,736.02 $10,810,693.57 $1,592,042.45 14.73% LIABILITIES AND FUND EQUITY TOTALS $18,172,981.69 $16,867,519.25 $1,305,462.44 7.74% Fund 1100 - GENERAL FUND Totals $0.00 ($448,472.67) $448,472.67 100.00% Fund Type GENERAL FUND Totals $0.00 ($448,472.67) $448,472.67 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:33 AM Page 3 of 40 Page 71 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2100 - MOTOR FUEL TAX ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS .00 (25,000.00) 25,000.00 100.00 10402 MFT IPTIP #7139136928 1,812,330.88 1,335,557.13 476,773.75 35.70 10404 MFT IPTIP REBUILD IL PROGRAM 1,012,943.46 1,012,943.46 .00 .00 14100 INTERGOVERNMENTAL RECVBLE 53,361.99 53,361.99 .00 .00 ASSETS TOTALS $2,878,636.33 $2,376,862.58 $501,773.75 21.11% LIABILITIES AND FUND EQUITY LIABILITIES 29915 ACCOUNTS PAYABLE .00 4,450.26 (4,450.26) (100.00) LIABILITIES TOTALS $0.00 $4,450.26 ($4,450.26) (100.00%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 2,372,412.32 2,372,412.32 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $2,372,412.32 $2,372,412.32 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (518,795.20) (783,530.22) Fund Expenses 12,571.19 577,508.30 FUND EQUITY TOTALS $2,878,636.33 $2,578,434.24 $300,202.09 11.64% LIABILITIES AND FUND EQUITY TOTALS $2,878,636.33 $2,582,884.50 $295,751.83 11.45% Fund 2100 - MOTOR FUEL TAX Totals $0.00 ($206,021.92) $206,021.92 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:33 AM Page 4 of 40 Page 72 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2241 - LIBRARY-GENERAL ACCOUNT ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS (109,926.65) 139,612.24 (249,538.89) (178.74) 10117 SVB - LIBRARY ENDOWMENTS 210,509.87 210,509.87 .00 .00 10209 SAUK VALLEY-LIBRARY 322,120.32 950,672.50 (628,552.18) (66.12) 10415 E-PAY IPTIP #151600231014 999,211.49 73,303.86 925,907.63 1,263.11 10421 ILLINOIS NATIONAL BANK #151600231014 1,000.00 1,000.00 .00 .00 11905 MONEY MARKET - ED JONES .35 .35 .00 .00 12100 TAXES RECEIVABLE 548,077.00 548,077.00 .00 .00 12140 REPLACEMENT TAX RECEIVABLE 26,668.38 26,668.38 .00 .00 15111 INTERFUND REC- GENERAL FUND 15,769.04 .00 15,769.04 +++ ASSETS TOTALS $2,013,429.80 $1,949,844.20 $63,585.60 3.26% LIABILITIES AND FUND EQUITY LIABILITIES 21200 WAGES PAYABLE 9,528.32 9,528.32 .00 .00 22800 OTHER WITHHOLDINGS PAYABLE 2,019.35 1,872.77 146.58 7.83 25111 INTERFUND PAY-GENERAL FUND 10.36 .00 10.36 +++ 27500 DEFERRED REVENUE 550,338.10 550,338.10 .00 .00 29915 ACCOUNTS PAYABLE .00 1,078.28 (1,078.28) (100.00) LIABILITIES TOTALS $561,896.13 $562,817.47 ($921.34) (0.16%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 1,387,026.73 1,387,026.73 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $1,387,026.73 $1,387,026.73 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (707,005.15) (723,487.15) Fund Expenses 642,498.21 615,789.93 FUND EQUITY TOTALS $1,451,533.67 $1,494,723.95 ($43,190.28) (2.89%) LIABILITIES AND FUND EQUITY TOTALS $2,013,429.80 $2,057,541.42 ($44,111.62) (2.14%) Fund 2241 - LIBRARY-GENERAL ACCOUNT Totals $0.00 ($107,697.22) $107,697.22 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 5 of 40 Page 73 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2243 - LIBRARY-PER CAPITA GRANT ACCOUNT ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 213.02 200.00 13.02 6.51 10209 SAUK VALLEY-LIBRARY 11,176.90 5,141.20 6,035.70 117.40 ASSETS TOTALS $11,389.92 $5,341.20 $6,048.72 113.25% LIABILITIES AND FUND EQUITY LIABILITIES 27500 DEFERRED REVENUE 4,710.04 4,710.04 .00 .00 29915 ACCOUNTS PAYABLE .00 631.16 (631.16) (100.00) LIABILITIES TOTALS $4,710.04 $5,341.20 ($631.16) (11.82%) Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (21,776.90) (21,046.96) Fund Expenses 15,097.02 21,046.96 FUND EQUITY TOTALS $6,679.88 $0.00 $6,679.88 +++ LIABILITIES AND FUND EQUITY TOTALS $11,389.92 $5,341.20 $6,048.72 113.25% Fund 2243 - LIBRARY-PER CAPITA GRANT ACCOUNT Totals $0.00 $0.00 $0.00 +++ Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 6 of 40 Page 74 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2247 - LIBRARY-GRAY TRUST ACCOUNT ASSETS 10416 LIBRARY IL FUNDS #1500000782 88,069.08 85,856.17 2,212.91 2.58 11906 MONEY MARKET - US BANK 64,130.83 34,829.72 29,301.11 84.13 11930 CERTIFICATES OF DEPOSIT 110,000.00 135,000.00 (25,000.00) (18.52) 11939 UNREAL GAIN/LOSS CD'S 893.50 1,132.40 (238.90) (21.10) 11940 MORTGAGE-BACKED SECURITIES 5,189.43 5,751.87 (562.44) (9.78) 11949 UNREALIZED GAIN/LOSS - MBS (410.78) (422.53) 11.75 2.78 11950 TREASURY SECURITIES 104,744.05 104,744.05 .00 .00 11959 UNREALIZED GAIN/LOSS - TREAS 1,661.90 471.81 1,190.09 252.24 12800 INTEREST RECEIVABLE 3,847.00 3,847.00 .00 .00 ASSETS TOTALS $378,125.01 $371,210.49 $6,914.52 1.86% LIABILITIES AND FUND EQUITY LIABILITIES 29915 ACCOUNTS PAYABLE .00 306.03 (306.03) (100.00) LIABILITIES TOTALS $0.00 $306.03 ($306.03) (100.00%) FUND EQUITY 29100 FUND BALANCE RESERVED 370,904.46 370,904.46 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $370,904.46 $370,904.46 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (18,484.00) (22,405.27) Fund Expenses 11,263.45 25,209.89 FUND EQUITY TOTALS $378,125.01 $368,099.84 $10,025.17 2.72% LIABILITIES AND FUND EQUITY TOTALS $378,125.01 $368,405.87 $9,719.14 2.64% Fund 2247 - LIBRARY-GRAY TRUST ACCOUNT Totals $0.00 $2,804.62 ($2,804.62) (100.00%) Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 7 of 40 Page 75 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2248 - LIBRARY-LSTA/OTHER STATE GRANTS ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 3,841.31 81.47 3,759.84 4,615.00 10209 SAUK VALLEY-LIBRARY .00 11,885.26 (11,885.26) (100.00) ASSETS TOTALS $3,841.31 $11,966.73 ($8,125.42) (67.90%) LIABILITIES AND FUND EQUITY LIABILITIES 27500 DEFERRED REVENUE 4,340.30 4,340.30 .00 .00 29915 ACCOUNTS PAYABLE .00 7,626.43 (7,626.43) (100.00) LIABILITIES TOTALS $4,340.30 $11,966.73 ($7,626.43) (63.73%) Prior Year Fund Equity Adjustment .00 .00 Fund Revenues .00 (23,159.70) Fund Expenses 498.99 23,159.70 FUND EQUITY TOTALS ($498.99) $0.00 ($498.99) +++ LIABILITIES AND FUND EQUITY TOTALS $3,841.31 $11,966.73 ($8,125.42) (67.90%) Fund 2248 - LIBRARY-LSTA/OTHER STATE GRANTS Totals $0.00 $0.00 $0.00 +++ Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 8 of 40 Page 76 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2250 - LIBRARY - RRLC FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 339.81 4,154.97 (3,815.16) (91.82) 10209 SAUK VALLEY-LIBRARY 25,258.41 50,156.78 (24,898.37) (49.64) 10405 LIBRARY RRLC IL FUNDS 37,035.55 36,104.91 930.64 2.58 ASSETS TOTALS $62,633.77 $90,416.66 ($27,782.89) (30.73%) LIABILITIES AND FUND EQUITY LIABILITIES 27500 DEFERRED REVENUE 53,445.19 53,445.19 .00 .00 LIABILITIES TOTALS $53,445.19 $53,445.19 $0.00 0.00% FUND EQUITY 29200 FUND BALANCE UNRESERVED 36,971.47 36,971.47 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $36,971.47 $36,971.47 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (55,646.36) (108,081.43) Fund Expenses 83,429.25 91,780.78 FUND EQUITY TOTALS $9,188.58 $53,272.12 ($44,083.54) (82.75%) LIABILITIES AND FUND EQUITY TOTALS $62,633.77 $106,717.31 ($44,083.54) (41.31%) Fund 2250 - LIBRARY - RRLC FUND Totals $0.00 ($16,300.65) $16,300.65 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 9 of 40 Page 77 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2300 - BAND COMMISSION ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 40,392.81 31,292.68 9,100.13 29.08 10122 SVB - MUNICIPAL BAND 4,568.16 3,398.12 1,170.04 34.43 10414 E-PAY IPTIP #151600229307 117,150.43 164,168.49 (47,018.06) (28.64) 12100 TAXES RECEIVABLE 67,517.00 67,517.00 .00 .00 12140 REPLACEMENT TAX RECEIVABLE 3,020.75 3,020.75 .00 .00 15111 INTERFUND REC- GENERAL FUND 1,786.17 .00 1,786.17 +++ ASSETS TOTALS $234,435.32 $269,397.04 ($34,961.72) (12.98%) LIABILITIES AND FUND EQUITY LIABILITIES 21200 WAGES PAYABLE 7,588.00 7,588.00 .00 .00 25111 INTERFUND PAY-GENERAL FUND 4.44 .00 4.44 +++ 27500 DEFERRED REVENUE 67,517.00 67,517.00 .00 .00 29915 ACCOUNTS PAYABLE .00 39,099.08 (39,099.08) (100.00) LIABILITIES TOTALS $75,109.44 $114,204.08 ($39,094.64) (34.23%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 155,192.96 155,192.96 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $155,192.96 $155,192.96 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (115,381.09) (125,386.18) Fund Expenses 111,248.17 153,807.09 FUND EQUITY TOTALS $159,325.88 $126,772.05 $32,553.83 25.68% LIABILITIES AND FUND EQUITY TOTALS $234,435.32 $240,976.13 ($6,540.81) (2.71%) Fund 2300 - BAND COMMISSION Totals $0.00 $28,420.91 ($28,420.91) (100.00%) Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 10 of 40 Page 78 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2451 - SIDC-INCUBATOR ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 52,190.84 55,815.79 (3,624.95) (6.49) 10401 GENERAL FUND IPTIP#7139109768 316,410.40 333,323.99 (16,913.59) (5.07) 12700 OTHER RECEIVABLES 5,483.65 5,483.65 .00 .00 ASSETS TOTALS $374,084.89 $394,623.43 ($20,538.54) (5.20%) LIABILITIES AND FUND EQUITY LIABILITIES 25111 INTERFUND PAY-GENERAL FUND 7.40 .00 7.40 +++ 27100 DEPOSITS PAYABLE 10,234.63 9,484.63 750.00 7.91 27500 DEFERRED REVENUE 1,545.00 1,545.00 .00 .00 29915 ACCOUNTS PAYABLE .00 2,075.16 (2,075.16) (100.00) LIABILITIES TOTALS $11,787.03 $13,104.79 ($1,317.76) (10.06%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 381,518.64 381,518.64 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $381,518.64 $381,518.64 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (79,953.19) (107,887.03) Fund Expenses 99,173.97 130,510.24 FUND EQUITY TOTALS $362,297.86 $358,895.43 $3,402.43 0.95% LIABILITIES AND FUND EQUITY TOTALS $374,084.89 $372,000.22 $2,084.67 0.56% Fund 2451 - SIDC-INCUBATOR Totals $0.00 $22,623.21 ($22,623.21) (100.00%) Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 11 of 40 Page 79 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2452 - REVOLVING LOAN FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 31,711.79 31,212.32 499.47 1.60 10410 RLF IPTIP #7139109388 322,654.16 314,546.61 8,107.55 2.58 12800 INTEREST RECEIVABLE 93.70 93.70 .00 .00 13910 REVOLVING LOAN RECEIVABLE 6,030.46 6,030.46 .00 .00 ASSETS TOTALS $360,490.11 $351,883.09 $8,607.02 2.45% FUND EQUITY 29200 FUND BALANCE UNRESERVED 351,883.09 351,883.09 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $351,883.09 $351,883.09 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (8,607.02) (15,891.81) Fund Expenses .00 .00 FUND EQUITY TOTALS $360,490.11 $367,774.90 ($7,284.79) (1.98%) LIABILITIES AND FUND EQUITY TOTALS $360,490.11 $367,774.90 ($7,284.79) (1.98%) Fund 2452 - REVOLVING LOAN FUND Totals $0.00 ($15,891.81) $15,891.81 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 12 of 40 Page 80 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2453 - CDAP HOUSING GRANT ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 54.44 4,134.57 (4,080.13) (98.68) 10411 CDAP IPTIP #7139149632 .00 6,720.32 (6,720.32) (100.00) ASSETS TOTALS $54.44 $10,854.89 ($10,800.45) (99.50%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 10,854.89 10,854.89 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $10,854.89 $10,854.89 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (102.55) (1,067.07) Fund Expenses 10,903.00 11,898.00 FUND EQUITY TOTALS $54.44 $23.96 $30.48 127.21% LIABILITIES AND FUND EQUITY TOTALS $54.44 $23.96 $30.48 127.21% Fund 2453 - CDAP HOUSING GRANT Totals $0.00 $10,830.93 ($10,830.93) (100.00%) Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 13 of 40 Page 81 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2457 - EVENT FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS .00 44,637.38 (44,637.38) (100.00) 10401 GENERAL FUND IPTIP#7139109768 42,835.41 .00 42,835.41 +++ ASSETS TOTALS $42,835.41 $44,637.38 ($1,801.97) (4.04%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 44,637.38 44,637.38 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $44,637.38 $44,637.38 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (698.03) (1,089.20) Fund Expenses 2,500.00 2,500.00 FUND EQUITY TOTALS $42,835.41 $43,226.58 ($391.17) (0.90%) LIABILITIES AND FUND EQUITY TOTALS $42,835.41 $43,226.58 ($391.17) (0.90%) Fund 2457 - EVENT FUND Totals $0.00 $1,410.80 ($1,410.80) (100.00%) Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 14 of 40 Page 82 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2500 - COLISEUM BOARD ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 27,386.11 191,579.61 (164,193.50) (85.71) 10414 E-PAY IPTIP #151600229307 451,555.64 330,970.04 120,585.60 36.43 12100 TAXES RECEIVABLE 104,420.00 104,420.00 .00 .00 12140 REPLACEMENT TAX RECEIVABLE 4,593.68 4,593.68 .00 .00 15111 INTERFUND REC- GENERAL FUND 2,716.25 .00 2,716.25 +++ ASSETS TOTALS $590,671.68 $631,563.33 ($40,891.65) (6.47%) LIABILITIES AND FUND EQUITY LIABILITIES 21200 WAGES PAYABLE 2,880.82 2,880.82 .00 .00 22800 OTHER WITHHOLDINGS PAYABLE 293.78 285.22 8.56 3.00 25111 INTERFUND PAY-GENERAL FUND .74 .00 .74 +++ 27500 DEFERRED REVENUE 104,620.00 104,620.00 .00 .00 29915 ACCOUNTS PAYABLE .00 1,913.78 (1,913.78) (100.00) LIABILITIES TOTALS $107,795.34 $109,699.82 ($1,904.48) (1.74%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 521,863.51 521,863.51 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $521,863.51 $521,863.51 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (515,760.21) (651,099.07) Fund Expenses 554,747.38 550,937.40 FUND EQUITY TOTALS $482,876.34 $622,025.18 ($139,148.84) (22.37%) LIABILITIES AND FUND EQUITY TOTALS $590,671.68 $731,725.00 ($141,053.32) (19.28%) Fund 2500 - COLISEUM BOARD Totals $0.00 ($100,161.67) $100,161.67 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 15 of 40 Page 83 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2600 - IMRF FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 17,861.78 37,617.49 (19,755.71) (52.52) 10401 GENERAL FUND IPTIP#7139109768 377,508.71 367,860.82 9,647.89 2.62 11906 MONEY MARKET - US BANK 35,038.46 28,878.54 6,159.92 21.33 11920 MISCELLANEOUS INVESTMENTS 30,431.99 32,478.52 (2,046.53) (6.30) 11930 CERTIFICATES OF DEPOSIT 238,530.16 241,023.30 (2,493.14) (1.03) 11939 UNREAL GAIN/LOSS CD'S 4,536.54 (2,230.85) 6,767.39 303.35 11949 UNREALIZED GAIN/LOSS - MBS (24,269.48) (26,201.97) 1,932.49 7.38 11950 TREASURY SECURITIES 102,342.48 99,849.34 2,493.14 2.50 11959 UNREALIZED GAIN/LOSS - TREAS (5,017.10) (6,484.97) 1,467.87 22.63 12100 TAXES RECEIVABLE 49,903.00 49,903.00 .00 .00 12800 INTEREST RECEIVABLE 2,066.07 2,066.07 .00 .00 ASSETS TOTALS $828,932.61 $824,759.29 $4,173.32 0.51% LIABILITIES AND FUND EQUITY LIABILITIES 23900 OTHER PAYABLES 13,621.23 11,717.96 1,903.27 16.24 27500 DEFERRED REVENUE 49,903.00 49,903.00 .00 .00 LIABILITIES TOTALS $63,524.23 $61,620.96 $1,903.27 3.09% FUND EQUITY 29200 FUND BALANCE UNRESERVED 763,138.33 763,138.33 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $763,138.33 $763,138.33 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (126,028.98) (161,119.08) Fund Expenses 123,758.93 132,509.93 FUND EQUITY TOTALS $765,408.38 $791,747.48 ($26,339.10) (3.33%) LIABILITIES AND FUND EQUITY TOTALS $828,932.61 $853,368.44 ($24,435.83) (2.86%) Fund 2600 - IMRF FUND Totals $0.00 ($28,609.15) $28,609.15 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 16 of 40 Page 84 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2700 - SOCIAL SECURITY FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 81,686.25 71,936.90 9,749.35 13.55 12100 TAXES RECEIVABLE 211,356.00 211,356.00 .00 .00 12140 REPLACEMENT TAX RECEIVABLE 1,269.07 1,269.07 .00 .00 15111 INTERFUND REC- GENERAL FUND 750.40 .00 750.40 +++ ASSETS TOTALS $295,061.72 $284,561.97 $10,499.75 3.69% LIABILITIES AND FUND EQUITY LIABILITIES 27500 DEFERRED REVENUE 211,356.00 211,356.00 .00 .00 LIABILITIES TOTALS $211,356.00 $211,356.00 $0.00 0.00% FUND EQUITY 29200 FUND BALANCE UNRESERVED 73,205.97 73,205.97 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $73,205.97 $73,205.97 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (249,942.95) (256,694.13) Fund Expenses 239,443.20 310,548.54 FUND EQUITY TOTALS $83,705.72 $19,351.56 $64,354.16 332.55% LIABILITIES AND FUND EQUITY TOTALS $295,061.72 $230,707.56 $64,354.16 27.89% Fund 2700 - SOCIAL SECURITY FUND Totals $0.00 $53,854.41 ($53,854.41) (100.00%) Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 17 of 40 Page 85 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 2800 - CIVIL DEFENSE FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 6,611.90 51,172.95 (44,561.05) (87.08) 10401 GENERAL FUND IPTIP#7139109768 45,000.00 .00 45,000.00 +++ 11906 MONEY MARKET - US BANK 1,530.82 1,382.62 148.20 10.72 11920 MISCELLANEOUS INVESTMENTS 959.11 1,023.62 (64.51) (6.30) 11930 CERTIFICATES OF DEPOSIT 5,923.80 5,923.80 .00 .00 11939 UNREAL GAIN/LOSS CD'S 185.61 17.85 167.76 939.83 11949 UNREALIZED GAIN/LOSS - MBS 97.11 36.22 60.89 168.11 12100 TAXES RECEIVABLE 11,113.00 11,113.00 .00 .00 12140 REPLACEMENT TAX RECEIVABLE 1,072.45 1,072.45 .00 .00 12800 INTEREST RECEIVABLE 37.87 37.87 .00 .00 15111 INTERFUND REC- GENERAL FUND 634.14 .00 634.14 +++ ASSETS TOTALS $73,165.81 $71,780.38 $1,385.43 1.93% LIABILITIES AND FUND EQUITY LIABILITIES 27500 DEFERRED REVENUE 11,113.00 11,113.00 .00 .00 29915 ACCOUNTS PAYABLE .00 902.10 (902.10) (100.00) LIABILITIES TOTALS $11,113.00 $12,015.10 ($902.10) (7.51%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 59,765.28 59,765.28 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $59,765.28 $59,765.28 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (15,616.50) (17,781.43) Fund Expenses 13,328.97 14,553.34 FUND EQUITY TOTALS $62,052.81 $62,993.37 ($940.56) (1.49%) LIABILITIES AND FUND EQUITY TOTALS $73,165.81 $75,008.47 ($1,842.66) (2.46%) Fund 2800 - CIVIL DEFENSE FUND Totals $0.00 ($3,228.09) $3,228.09 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 18 of 40 Page 86 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 3200 - LINCOLN HWY BDD FUND - GENERAL ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 1,399.22 (138,838.54) 140,237.76 101.01 10401 GENERAL FUND IPTIP#7139109768 23,305.47 146,751.23 (123,445.76) (84.12) 14100 INTERGOVERNMENTAL RECVBLE 22,773.57 22,773.57 .00 .00 ASSETS TOTALS $47,478.26 $30,686.26 $16,792.00 54.72% LIABILITIES AND FUND EQUITY LIABILITIES 25130 INTERFUND PAYABLE LINCOLN HWY BDD 22,773.57 22,773.57 .00 .00 LIABILITIES TOTALS $22,773.57 $22,773.57 $0.00 0.00% FUND EQUITY 29200 FUND BALANCE UNRESERVED 7,912.69 7,912.69 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $7,912.69 $7,912.69 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (96,566.99) (145,782.45) Fund Expenses 79,774.99 140,418.03 FUND EQUITY TOTALS $24,704.69 $13,277.11 $11,427.58 86.07% LIABILITIES AND FUND EQUITY TOTALS $47,478.26 $36,050.68 $11,427.58 31.70% Fund 3200 - LINCOLN HWY BDD FUND - GENERAL Totals $0.00 ($5,364.42) $5,364.42 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 19 of 40 Page 87 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 3210 - LINCOLN HWY BDD FUND - SUB-ACCT ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 2,397.38 184,486.52 (182,089.14) (98.70) 10401 GENERAL FUND IPTIP#7139109768 265,000.00 .00 265,000.00 +++ 15130 INTERFUND RECEIVABLE LINCOLN HWY BDD 22,773.57 22,773.57 .00 .00 ASSETS TOTALS $290,170.95 $207,260.09 $82,910.86 40.00% FUND EQUITY 29200 FUND BALANCE UNRESERVED 207,260.09 207,260.09 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $207,260.09 $207,260.09 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (82,910.86) (141,463.17) Fund Expenses .00 .00 FUND EQUITY TOTALS $290,170.95 $348,723.26 ($58,552.31) (16.79%) LIABILITIES AND FUND EQUITY TOTALS $290,170.95 $348,723.26 ($58,552.31) (16.79%) Fund 3210 - LINCOLN HWY BDD FUND - SUB-ACCT Totals $0.00 ($141,463.17) $141,463.17 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 20 of 40 Page 88 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 3220 - NORTHLAND MALL BDD FUND-GENERAL ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 2,484.54 2,445.41 39.13 1.60 10401 GENERAL FUND IPTIP#7139109768 53,684.80 2,303.32 51,381.48 2,230.76 14100 INTERGOVERNMENTAL RECVBLE 11,891.16 11,891.16 .00 .00 ASSETS TOTALS $68,060.50 $16,639.89 $51,420.61 309.02% LIABILITIES AND FUND EQUITY LIABILITIES 25132 INTERFUND PAYABLE NORTHLAND MALL BDD 11,891.16 11,891.16 .00 .00 LIABILITIES TOTALS $11,891.16 $11,891.16 $0.00 0.00% FUND EQUITY 29200 FUND BALANCE UNRESERVED 4,748.73 4,748.73 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $4,748.73 $4,748.73 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (51,420.61) (74,357.34) Fund Expenses .00 71,608.61 FUND EQUITY TOTALS $56,169.34 $7,497.46 $48,671.88 649.18% LIABILITIES AND FUND EQUITY TOTALS $68,060.50 $19,388.62 $48,671.88 251.03% Fund 3220 - NORTHLAND MALL BDD FUND-GENERAL Totals $0.00 ($2,748.73) $2,748.73 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 21 of 40 Page 89 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 3230 - NORTHLAND MALL BDD FD-STRLG INVT ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 16,080.40 15,827.13 253.27 1.60 15132 INTERFUND RECEIVABLE NORTHLAND MALL BDD 11,891.16 11,891.16 .00 .00 ASSETS TOTALS $27,971.56 $27,718.29 $253.27 0.91% FUND EQUITY 29200 FUND BALANCE UNRESERVED 27,718.29 27,718.29 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $27,718.29 $27,718.29 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (253.27) (71,577.45) Fund Expenses .00 58,836.26 FUND EQUITY TOTALS $27,971.56 $40,459.48 ($12,487.92) (30.87%) LIABILITIES AND FUND EQUITY TOTALS $27,971.56 $40,459.48 ($12,487.92) (30.87%) Fund 3230 - NORTHLAND MALL BDD FD-STRLG INVT Totals $0.00 ($12,741.19) $12,741.19 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 22 of 40 Page 90 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 3360 - TIF - NORTHLAND MALL ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS (1,697.88) .00 (1,697.88) +++ ASSETS TOTALS ($1,697.88) $0.00 ($1,697.88) +++ Prior Year Fund Equity Adjustment .00 .00 Fund Revenues .00 .00 Fund Expenses 1,697.88 .00 FUND EQUITY TOTALS ($1,697.88) $0.00 ($1,697.88) +++ LIABILITIES AND FUND EQUITY TOTALS ($1,697.88) $0.00 ($1,697.88) +++ Fund 3360 - TIF - NORTHLAND MALL Totals $0.00 $0.00 $0.00 +++ Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 23 of 40 Page 91 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 3370 - TIF LINCOLNWAY-LYNN ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 22,237.40 49,168.97 (26,931.57) (54.77) 10401 GENERAL FUND IPTIP#7139109768 306,669.51 248,331.79 58,337.72 23.49 12100 TAXES RECEIVABLE 110,823.00 110,823.00 .00 .00 ASSETS TOTALS $439,729.91 $408,323.76 $31,406.15 7.69% LIABILITIES AND FUND EQUITY LIABILITIES 27500 DEFERRED REVENUE 110,823.00 110,823.00 .00 .00 LIABILITIES TOTALS $110,823.00 $110,823.00 $0.00 0.00% FUND EQUITY 29200 FUND BALANCE UNRESERVED 297,500.76 297,500.76 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $297,500.76 $297,500.76 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (190,749.65) (642,556.71) Fund Expenses 159,343.50 561,799.50 FUND EQUITY TOTALS $328,906.91 $378,257.97 ($49,351.06) (13.05%) LIABILITIES AND FUND EQUITY TOTALS $439,729.91 $489,080.97 ($49,351.06) (10.09%) Fund 3370 - TIF LINCOLNWAY-LYNN Totals $0.00 ($80,757.21) $80,757.21 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 24 of 40 Page 92 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 3385 - TIF ROCK RIVER DEVELOPMENT ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS (241,971.37) (761,760.63) 519,789.26 68.24 12100 TAXES RECEIVABLE 894,973.00 894,973.00 .00 .00 ASSETS TOTALS $653,001.63 $133,212.37 $519,789.26 390.20% LIABILITIES AND FUND EQUITY LIABILITIES 27500 DEFERRED REVENUE 894,973.00 894,973.00 .00 .00 LIABILITIES TOTALS $894,973.00 $894,973.00 $0.00 0.00% FUND EQUITY 29913 FUND BALANCE SURPLUS (761,760.63) (761,760.63) .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes ($761,760.63) ($761,760.63) $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (898,388.34) (856,259.31) Fund Expenses 378,599.08 379,584.20 FUND EQUITY TOTALS ($241,971.37) ($285,085.52) $43,114.15 15.12% LIABILITIES AND FUND EQUITY TOTALS $653,001.63 $609,887.48 $43,114.15 7.07% Fund 3385 - TIF ROCK RIVER DEVELOPMENT Totals $0.00 ($476,675.11) $476,675.11 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 25 of 40 Page 93 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 3387 - TIF - CBD EAST ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 1,276.45 61,734.34 (60,457.89) (97.93) 10401 GENERAL FUND IPTIP#7139109768 85,000.00 .00 85,000.00 +++ 12100 TAXES RECEIVABLE 30,001.00 30,001.00 .00 .00 12700 OTHER RECEIVABLES 1,875.00 1,875.00 .00 .00 ASSETS TOTALS $118,152.45 $93,610.34 $24,542.11 26.22% LIABILITIES AND FUND EQUITY LIABILITIES 27500 DEFERRED REVENUE 30,001.00 30,001.00 .00 .00 29915 ACCOUNTS PAYABLE .00 375.00 (375.00) (100.00) LIABILITIES TOTALS $30,001.00 $30,376.00 ($375.00) (1.23%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 63,234.34 63,234.34 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $63,234.34 $63,234.34 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (34,058.64) (30,738.95) Fund Expenses 9,141.53 5,387.50 FUND EQUITY TOTALS $88,151.45 $88,585.79 ($434.34) (0.49%) LIABILITIES AND FUND EQUITY TOTALS $118,152.45 $118,961.79 ($809.34) (0.68%) Fund 3387 - TIF - CBD EAST Totals $0.00 ($25,351.45) $25,351.45 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 26 of 40 Page 94 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 3390 - TIF - LINCOLN HIGHWAY ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS (16,224.76) (22,681.26) 6,456.50 28.47 10401 GENERAL FUND IPTIP#7139109768 1,217.32 .00 1,217.32 +++ 12100 TAXES RECEIVABLE 198,305.00 198,305.00 .00 .00 ASSETS TOTALS $183,297.56 $175,623.74 $7,673.82 4.37% LIABILITIES AND FUND EQUITY LIABILITIES 27500 DEFERRED REVENUE 198,305.00 198,305.00 .00 .00 LIABILITIES TOTALS $198,305.00 $198,305.00 $0.00 0.00% FUND EQUITY 29200 FUND BALANCE UNRESERVED (22,681.26) (22,681.26) .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes ($22,681.26) ($22,681.26) $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (202,701.10) (792.18) Fund Expenses 195,027.28 947.50 FUND EQUITY TOTALS ($15,007.44) ($22,836.58) $7,829.14 34.28% LIABILITIES AND FUND EQUITY TOTALS $183,297.56 $175,468.42 $7,829.14 4.46% Fund 3390 - TIF - LINCOLN HIGHWAY Totals $0.00 $155.32 ($155.32) (100.00%) Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 27 of 40 Page 95 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 3391 - LINCOLN HWY TIF - HIGHLANDS DEV ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 302.28 .00 302.28 +++ 10401 GENERAL FUND IPTIP#7139109768 194,000.00 .00 194,000.00 +++ ASSETS TOTALS $194,302.28 $0.00 $194,302.28 +++ Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (194,302.28) .00 Fund Expenses .00 .00 FUND EQUITY TOTALS $194,302.28 $0.00 $194,302.28 +++ LIABILITIES AND FUND EQUITY TOTALS $194,302.28 $0.00 $194,302.28 +++ Fund 3391 - LINCOLN HWY TIF - HIGHLANDS DEV Totals $0.00 $0.00 $0.00 +++ Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 28 of 40 Page 96 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 5200 - SOLID WASTE FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 67,437.30 101,075.58 (33,638.28) (33.28) 10414 E-PAY IPTIP #151600229307 481,925.11 467,766.51 14,158.60 3.03 11300 CASH ON HAND .00 904.81 (904.81) (100.00) 12140 REPLACEMENT TAX RECEIVABLE 18,857.33 18,857.33 .00 .00 12400 ACCOUNTS RECEIVABLE 259,567.77 374,351.57 (114,783.80) (30.66) 12600 ALLOW FOR UNCOLLECT A/R (62,000.00) (62,000.00) .00 .00 14510 INVENTORY OFFICE SUPPLIES 1,177.22 532.82 644.40 120.94 14520 INVENTORY POSTAGE 820.60 772.09 48.51 6.28 14521 INVENTORY - POSTAGE DUE 14.71 15.26 (.55) (3.60) 15111 INTERFUND REC- GENERAL FUND 11,150.36 .00 11,150.36 +++ 17800 UTILITY SYSTEM 18,981.48 18,981.48 .00 .00 17900 ACCUM DEPREC UTIL SYSTEM (18,981.48) (18,981.48) .00 .00 ASSETS TOTALS $778,950.40 $902,275.97 ($123,325.57) (13.67%) LIABILITIES AND FUND EQUITY LIABILITIES 21200 WAGES PAYABLE 3,568.91 3,568.91 .00 .00 21300 VACATION TIME PAYABLE 9,911.12 9,911.12 .00 .00 22800 OTHER WITHHOLDINGS PAYABLE 342.93 316.66 26.27 8.30 25111 INTERFUND PAY-GENERAL FUND 232.83 .00 232.83 +++ 27300 SEWER/GARBAGE OVERPAYMENTS 55.83 205.98 (150.15) (72.90) 29915 ACCOUNTS PAYABLE .00 111,703.97 (111,703.97) (100.00) LIABILITIES TOTALS $14,111.62 $125,706.64 ($111,595.02) (88.77%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 776,569.33 776,569.33 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $776,569.33 $776,569.33 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (880,568.60) (1,474,200.43) Fund Expenses 892,299.15 1,464,004.96 FUND EQUITY TOTALS $764,838.78 $786,764.80 ($21,926.02) (2.79%) LIABILITIES AND FUND EQUITY TOTALS $778,950.40 $912,471.44 ($133,521.04) (14.63%) Fund 5200 - SOLID WASTE FUND Totals $0.00 ($10,195.47) $10,195.47 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 29 of 40 Page 97 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type SPECIAL REVENUE FUNDS Fund 8600 - STRONG COMMUNITIES PROGRAM FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS .00 (20,300.00) 20,300.00 100.00 14100 INTERGOVERNMENTAL RECVBLE .00 46,520.00 (46,520.00) (100.00) ASSETS TOTALS $0.00 $26,220.00 ($26,220.00) (100.00%) LIABILITIES AND FUND EQUITY LIABILITIES 29915 ACCOUNTS PAYABLE .00 26,220.00 (26,220.00) (100.00) LIABILITIES TOTALS $0.00 $26,220.00 ($26,220.00) (100.00%) Prior Year Fund Equity Adjustment .00 .00 Fund Revenues .00 (46,520.00) Fund Expenses .00 46,520.00 FUND EQUITY TOTALS $0.00 $0.00 $0.00 +++ LIABILITIES AND FUND EQUITY TOTALS $0.00 $26,220.00 ($26,220.00) (100.00%) Fund 8600 - STRONG COMMUNITIES PROGRAM FUND Totals $0.00 $0.00 $0.00 +++ Fund Type SPECIAL REVENUE FUNDS Totals $0.00 ($1,113,107.06) $1,113,107.06 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 30 of 40 Page 98 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type CAPITAL PROJECTS FUNDS Fund 1600 - STORMWATER PROJECT FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 5,041.69 310,213.78 (305,172.09) (98.37) 10401 GENERAL FUND IPTIP#7139109768 3,624,070.01 2,663,030.02 961,039.99 36.09 10550 CAPITAL PROJECT BOND MONEY MARKET SVB 3,629,052.23 3,815,597.36 (186,545.13) (4.89) 14100 INTERGOVERNMENTAL RECVBLE 288,733.66 288,733.66 .00 .00 ASSETS TOTALS $7,546,897.59 $7,077,574.82 $469,322.77 6.63% LIABILITIES AND FUND EQUITY LIABILITIES 29915 ACCOUNTS PAYABLE .00 8,238.51 (8,238.51) (100.00) LIABILITIES TOTALS $0.00 $8,238.51 ($8,238.51) (100.00%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 7,069,336.31 7,069,336.31 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $7,069,336.31 $7,069,336.31 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (1,440,303.13) (2,058,917.56) Fund Expenses 962,741.85 1,019,019.46 FUND EQUITY TOTALS $7,546,897.59 $8,109,234.41 ($562,336.82) (6.93%) LIABILITIES AND FUND EQUITY TOTALS $7,546,897.59 $8,117,472.92 ($570,575.33) (7.03%) Fund 1600 - STORMWATER PROJECT FUND Totals $0.00 ($1,039,898.10) $1,039,898.10 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 31 of 40 Page 99 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category GOVERNMENTAL FUNDS Fund Type CAPITAL PROJECTS FUNDS Fund 1800 - CAPITAL FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 14,955.23 320,419.85 (305,464.62) (95.33) 10401 GENERAL FUND IPTIP#7139109768 167,385.22 3,704,177.44 (3,536,792.22) (95.48) 10550 CAPITAL PROJECT BOND MONEY MARKET SVB .00 2,315,597.21 (2,315,597.21) (100.00) 11906 MONEY MARKET - US BANK 674,239.25 366,365.80 307,873.45 84.03 11930 CERTIFICATES OF DEPOSIT 553,750.82 1,100,352.83 (546,602.01) (49.68) 11939 UNREAL GAIN/LOSS CD'S 4,964.35 (3,492.91) 8,457.26 242.13 11940 MORTGAGE-BACKED SECURITIES 55,549.90 60,497.43 (4,947.53) (8.18) 11949 UNREALIZED GAIN/LOSS - MBS (37,441.22) (39,916.58) 2,475.36 6.20 11950 TREASURY SECURITIES 1,511,420.93 1,209,818.92 301,602.01 24.93 11959 UNREALIZED GAIN/LOSS - TREAS 40,933.91 22,244.98 18,688.93 84.01 12800 INTEREST RECEIVABLE 11,958.77 11,958.77 .00 .00 14100 INTERGOVERNMENTAL RECVBLE 288,733.65 308,547.55 (19,813.90) (6.42) ASSETS TOTALS $3,286,450.81 $9,376,571.29 ($6,090,120.48) (64.95%) LIABILITIES AND FUND EQUITY LIABILITIES 27500 DEFERRED REVENUE 4,845.00 4,845.00 .00 .00 29915 ACCOUNTS PAYABLE .00 1,392,240.62 (1,392,240.62) (100.00) LIABILITIES TOTALS $4,845.00 $1,397,085.62 ($1,392,240.62) (99.65%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 7,979,485.67 7,979,485.67 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $7,979,485.67 $7,979,485.67 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (2,159,419.99) (4,014,889.99) Fund Expenses 6,857,299.85 7,959,650.13 FUND EQUITY TOTALS $3,281,605.81 $4,034,725.53 ($753,119.72) (18.67%) LIABILITIES AND FUND EQUITY TOTALS $3,286,450.81 $5,431,811.15 ($2,145,360.34) (39.50%) Fund 1800 - CAPITAL FUND Totals $0.00 $3,944,760.14 ($3,944,760.14) (100.00%) Fund Type CAPITAL PROJECTS FUNDS Totals $0.00 $2,904,862.04 ($2,904,862.04) (100.00%) Fund Category GOVERNMENTAL FUNDS Totals $0.00 $1,343,282.31 ($1,343,282.31) (100.00%) Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 32 of 40 Page 100 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category PROPRIETARY FUNDS Fund Type ENTERPRISE FUNDS Fund 5160 - SEWER-OPERATION & MAINTENANCE ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 319,196.54 333,455.69 (14,259.15) (4.28) 10401 GENERAL FUND IPTIP#7139109768 540,374.98 535,275.98 5,099.00 .95 10414 E-PAY IPTIP #151600229307 3,142,773.58 2,767,429.52 375,344.06 13.56 10420 ILLINOIS NATIONAL BANK #151600229307 1,000.00 1,000.00 .00 .00 11300 CASH ON HAND .00 2,220.36 (2,220.36) (100.00) 11906 MONEY MARKET - US BANK 16,758.54 7,292.28 9,466.26 129.81 11930 CERTIFICATES OF DEPOSIT 117,845.34 117,845.34 .00 .00 11939 UNREAL GAIN/LOSS CD'S 4,973.50 3,650.63 1,322.87 36.24 11940 MORTGAGE-BACKED SECURITIES 50,963.29 56,112.89 (5,149.60) (9.18) 11949 UNREALIZED GAIN/LOSS - MBS (13,971.49) (16,689.62) 2,718.13 16.29 11950 TREASURY SECURITIES 65,434.20 65,434.20 .00 .00 11959 UNREALIZED GAIN/LOSS - TREAS (1,870.34) (1,952.62) 82.28 4.21 12400 ACCOUNTS RECEIVABLE 688,642.20 1,024,143.00 (335,500.80) (32.76) 12420 A/R - PUBLIC BILLINGS 1,525.00 2,916.12 (1,391.12) (47.70) 12435 A/R SSA#2 BILLING 3,333.70 7,581.10 (4,247.40) (56.03) 12436 A/R - OTHER COUNTY BILLINGS 83.55 .00 83.55 +++ 12600 ALLOW FOR UNCOLLECT A/R (142,000.00) (142,000.00) .00 .00 12700 OTHER RECEIVABLES 8,724.08 9,364.08 (640.00) (6.83) 12800 INTEREST RECEIVABLE 807.06 807.06 .00 .00 14510 INVENTORY OFFICE SUPPLIES 4,708.77 2,131.17 2,577.60 120.95 14520 INVENTORY POSTAGE 3,280.25 3,086.18 194.07 6.29 14521 INVENTORY - POSTAGE DUE 59.25 61.05 (1.80) (2.95) 16300 DEFERRED OUTFLOWS RELATED TO PENSIONS 738,596.00 738,596.00 .00 .00 17100 LAND 148,597.56 148,597.56 .00 .00 17800 UTILITY SYSTEM 8,409,992.53 8,409,992.53 .00 .00 17810 INCEPTORS FORCE MAIN STATION 1,650,728.06 1,650,728.06 .00 .00 17820 STORM SEWERS 5,715,027.03 5,715,027.03 .00 .00 17830 SEPARATION WORK 3,888,807.02 3,888,807.02 .00 .00 17900 ACCUM DEPREC UTIL SYSTEM (14,408,463.45) (14,408,463.45) .00 .00 18900 CONSTRUCTION IN PROGRESS 5,738,926.69 5,738,926.69 .00 .00 ASSETS TOTALS $16,694,853.44 $16,661,375.85 $33,477.59 0.20% LIABILITIES AND FUND EQUITY LIABILITIES 21200 WAGES PAYABLE 27,328.54 27,328.54 .00 .00 21300 VACATION TIME PAYABLE 79,911.28 79,911.28 .00 .00 22800 OTHER WITHHOLDINGS PAYABLE 3,227.53 3,119.87 107.66 3.45 Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 33 of 40 Page 101 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category PROPRIETARY FUNDS Fund Type ENTERPRISE FUNDS Fund 5160 - SEWER-OPERATION & MAINTENANCE LIABILITIES AND FUND EQUITY LIABILITIES 23300 INTEREST PAYABLE 9,487.98 9,487.98 .00 .00 23900 OTHER PAYABLES 515.00 665.00 (150.00) (22.56) 24000 INTERGOV PAYABLE - CURRENT 46,028.10 96,261.09 (50,232.99) (52.18) 24100 INTERGOVERNMENTAL PYBLE 4,112,954.96 2,259,290.67 1,853,664.29 82.05 25111 INTERFUND PAY-GENERAL FUND 792.25 .00 792.25 +++ 27130 COUNTY REIMB/WAL-MART SSA #2 438.80 513.60 (74.80) (14.56) 27136 COUNTY REIMB - OTHER 602.00 850.17 (248.17) (29.19) 27300 SEWER/GARBAGE OVERPAYMENTS 18,846.43 19,942.82 (1,096.39) (5.50) 27600 DEFERRED INFLOWS RELATED TO PENSIONS 482,416.00 482,416.00 .00 .00 28100 NET PENSION LIABILITY 84,473.00 84,473.00 .00 .00 29915 ACCOUNTS PAYABLE .00 1,109,902.60 (1,109,902.60) (100.00) LIABILITIES TOTALS $4,867,021.87 $4,174,162.62 $692,859.25 16.60% FUND EQUITY 29600 RETAINED EARNINGS UNRESERVED 12,487,213.23 12,487,213.23 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $12,487,213.23 $12,487,213.23 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (2,816,486.41) (7,112,137.57) Fund Expenses 3,475,868.07 3,817,357.84 FUND EQUITY TOTALS $11,827,831.57 $15,781,992.96 ($3,954,161.39) (25.05%) LIABILITIES AND FUND EQUITY TOTALS $16,694,853.44 $19,956,155.58 ($3,261,302.14) (16.34%) Fund 5160 - SEWER-OPERATION & MAINTENANCE Totals $0.00 ($3,294,779.73) $3,294,779.73 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 34 of 40 Page 102 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category PROPRIETARY FUNDS Fund Type ENTERPRISE FUNDS Fund 5175 - SEWER FUND-REPLACEMENT ACCT ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 32,528.04 .00 32,528.04 +++ 10401 GENERAL FUND IPTIP#7139109768 5,121,244.58 4,300,686.91 820,557.67 19.08 11906 MONEY MARKET - US BANK 1,118,980.06 136,293.43 982,686.63 721.01 11930 CERTIFICATES OF DEPOSIT 371,154.66 371,154.66 .00 .00 11939 UNREAL GAIN/LOSS CD'S (4,592.49) (8,758.91) 4,166.42 47.57 11940 MORTGAGE-BACKED SECURITIES 9,774.04 10,761.66 (987.62) (9.18) 11949 UNREALIZED GAIN/LOSS - MBS (2,516.60) (3,037.88) 521.28 17.16 11950 TREASURY SECURITIES 2,983,801.01 3,878,801.01 (895,000.00) (23.07) 11959 UNREALIZED GAIN/LOSS - TREAS (9,163.32) (12,675.53) 3,512.21 27.71 12800 INTEREST RECEIVABLE 22,872.94 22,872.94 .00 .00 17100 LAND 19,989.19 19,989.19 .00 .00 17800 UTILITY SYSTEM 936,094.21 936,094.21 .00 .00 17810 INCEPTORS FORCE MAIN STATION 317,327.13 317,327.13 .00 .00 17820 STORM SEWERS 1,888,377.68 1,888,377.68 .00 .00 17830 SEPARATION WORK 12,491.23 12,491.23 .00 .00 ASSETS TOTALS $12,818,362.36 $11,870,377.73 $947,984.63 7.99% FUND EQUITY 29600 RETAINED EARNINGS UNRESERVED 11,870,377.73 11,870,377.73 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $11,870,377.73 $11,870,377.73 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (948,649.75) (1,366,736.70) Fund Expenses 665.12 474.89 FUND EQUITY TOTALS $12,818,362.36 $13,236,639.54 ($418,277.18) (3.16%) LIABILITIES AND FUND EQUITY TOTALS $12,818,362.36 $13,236,639.54 ($418,277.18) (3.16%) Fund 5175 - SEWER FUND-REPLACEMENT ACCT Totals $0.00 ($1,366,261.81) $1,366,261.81 100.00% Fund Type ENTERPRISE FUNDS Totals $0.00 ($4,661,041.54) $4,661,041.54 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 35 of 40 Page 103 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category PROPRIETARY FUNDS Fund Type INTERNAL SERVICE FUNDS Fund 7200 - HEALTH INSURANCE FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS (2,970.09) 2,991.09 (5,961.18) (199.30) 10115 SAUK VALLEY-INS ACCT #100359701 24,283.03 24,354.92 (71.89) (.30) 10120 SAUK VALLEY MED/FLEX #100359801 42,445.84 69,197.06 (26,751.22) (38.66) 10401 GENERAL FUND IPTIP#7139109768 1,461,548.80 871,938.12 589,610.68 67.62 10414 E-PAY IPTIP #151600229307 522,634.29 509,553.44 13,080.85 2.57 11906 MONEY MARKET - US BANK 1,305,986.82 261,509.06 1,044,477.76 399.40 11920 MISCELLANEOUS INVESTMENTS 10,973.99 11,711.97 (737.98) (6.30) 11930 CERTIFICATES OF DEPOSIT 563.58 274,563.58 (274,000.00) (99.79) 11939 UNREAL GAIN/LOSS CD'S (8,970.06) (10,383.78) 1,413.72 13.61 11949 UNREALIZED GAIN/LOSS - MBS 4,676.30 3,979.42 696.88 17.51 11950 TREASURY SECURITIES 2,639,470.51 3,340,470.51 (701,000.00) (20.99) 11959 UNREALIZED GAIN/LOSS - TREAS (67,374.87) (109,490.85) 42,115.98 38.47 12800 INTEREST RECEIVABLE 19,531.06 19,531.06 .00 .00 ASSETS TOTALS $5,952,799.20 $5,269,925.60 $682,873.60 12.96% LIABILITIES AND FUND EQUITY LIABILITIES 22900 FLEXIBLE BENEFIT PAYABLE 26,607.83 18,695.07 7,912.76 42.33 27200 CLAIMS PAYABLE 174,314.30 174,314.30 .00 .00 LIABILITIES TOTALS $200,922.13 $193,009.37 $7,912.76 4.10% FUND EQUITY 29200 FUND BALANCE UNRESERVED 5,076,916.23 5,076,916.23 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $5,076,916.23 $5,076,916.23 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (1,849,274.22) (2,788,075.41) Fund Expenses 1,174,313.38 1,913,668.76 FUND EQUITY TOTALS $5,751,877.07 $5,951,322.88 ($199,445.81) (3.35%) LIABILITIES AND FUND EQUITY TOTALS $5,952,799.20 $6,144,332.25 ($191,533.05) (3.12%) Fund 7200 - HEALTH INSURANCE FUND Totals $0.00 ($874,406.65) $874,406.65 100.00% Fund Type INTERNAL SERVICE FUNDS Totals $0.00 ($874,406.65) $874,406.65 100.00% Fund Category PROPRIETARY FUNDS Totals $0.00 ($5,535,448.19) $5,535,448.19 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 36 of 40 Page 104 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category FIDUCIARY FUNDS Fund Type PENSION TRUST FUNDS Fund 7600 - POLICE PENSION FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS (50,392.24) (9,035.61) (41,356.63) (457.71) 10123 SVB-POLICE PENSION ACCT 50,199.29 429.03 49,770.26 11,600.65 11926 IPOPIF 38,524,955.42 33,680,370.14 4,844,585.28 14.38 ASSETS TOTALS $38,524,762.47 $33,671,763.56 $4,852,998.91 14.41% LIABILITIES AND FUND EQUITY LIABILITIES 25111 INTERFUND PAY-GENERAL FUND 24.42 .00 24.42 +++ 29915 ACCOUNTS PAYABLE .00 890.00 (890.00) (100.00) LIABILITIES TOTALS $24.42 $890.00 ($865.58) (97.26%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 33,670,873.56 33,670,873.56 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $33,670,873.56 $33,670,873.56 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (7,099,926.34) (5,465,216.88) Fund Expenses 2,246,061.85 2,704,361.03 FUND EQUITY TOTALS $38,524,738.05 $36,431,729.41 $2,093,008.64 5.75% LIABILITIES AND FUND EQUITY TOTALS $38,524,762.47 $36,432,619.41 $2,092,143.06 5.74% Fund 7600 - POLICE PENSION FUND Totals $0.00 ($2,760,855.85) $2,760,855.85 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 37 of 40 Page 105 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category FIDUCIARY FUNDS Fund Type PENSION TRUST FUNDS Fund 7700 - FIRE PENSION FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 17,121.84 32,816.25 (15,694.41) (47.83) 10121 SVB-FIRE PENSION ACCT 200,351.19 46,230.84 154,120.35 333.37 11925 FIREFIGHTERS PENSION INVESTMENT FUND 32,675,101.90 28,922,589.34 3,752,512.56 12.97 ASSETS TOTALS $32,892,574.93 $29,001,636.43 $3,890,938.50 13.42% LIABILITIES AND FUND EQUITY LIABILITIES 25111 INTERFUND PAY-GENERAL FUND 25.90 .00 25.90 +++ 29915 ACCOUNTS PAYABLE .00 3,277.80 (3,277.80) (100.00) LIABILITIES TOTALS $25.90 $3,277.80 ($3,251.90) (99.21%) FUND EQUITY 29200 FUND BALANCE UNRESERVED 28,998,358.63 28,998,358.63 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $28,998,358.63 $28,998,358.63 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (6,353,266.31) (5,145,922.45) Fund Expenses 2,459,075.91 3,036,335.51 FUND EQUITY TOTALS $32,892,549.03 $31,107,945.57 $1,784,603.46 5.74% LIABILITIES AND FUND EQUITY TOTALS $32,892,574.93 $31,111,223.37 $1,781,351.56 5.73% Fund 7700 - FIRE PENSION FUND Totals $0.00 ($2,109,586.94) $2,109,586.94 100.00% Fund Type PENSION TRUST FUNDS Totals $0.00 ($4,870,442.79) $4,870,442.79 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 38 of 40 Page 106 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category FIDUCIARY FUNDS Fund Type PRIVATE PURPOSE TRUST FUNDS Fund 7800 - TRUST COMMITTEE FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 1,290.68 1,270.35 20.33 1.60 ASSETS TOTALS $1,290.68 $1,270.35 $20.33 1.60% FUND EQUITY 29200 FUND BALANCE UNRESERVED 1,270.35 1,270.35 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $1,270.35 $1,270.35 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (20.33) (30.81) Fund Expenses .00 .00 FUND EQUITY TOTALS $1,290.68 $1,301.16 ($10.48) (0.81%) LIABILITIES AND FUND EQUITY TOTALS $1,290.68 $1,301.16 ($10.48) (0.81%) Fund 7800 - TRUST COMMITTEE FUND Totals $0.00 ($30.81) $30.81 100.00% Fund Type PRIVATE PURPOSE TRUST FUNDS Totals $0.00 ($30.81) $30.81 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 39 of 40 Page 107 of 154  Balance Sheet Through 12/31/25 Detail Listing Exclude Rollup Account Current YTD Prior Year Account Account Description Balance Total Actual Net Change Change % Fund Category FIDUCIARY FUNDS Fund Type AGENCY FUNDS Fund 7500 - BLACKHAWK AREA TASK FORCE FUND ASSETS 10101 SAUK VALLEY-A/P & DEPOSITS 47,906.97 71,868.19 (23,961.22) (33.34) 10151 BATF - STATE FORFEITURE CHECKING 396,037.38 432,499.38 (36,462.00) (8.43) 11930 CERTIFICATES OF DEPOSIT 282,839.97 281,546.69 1,293.28 .46 ASSETS TOTALS $726,784.32 $785,914.26 ($59,129.94) (7.52%) LIABILITIES AND FUND EQUITY LIABILITIES 29915 ACCOUNTS PAYABLE .00 3,546.31 (3,546.31) (100.00) LIABILITIES TOTALS $0.00 $3,546.31 ($3,546.31) (100.00%) FUND EQUITY 29600 RETAINED EARNINGS UNRESERVED 782,367.95 782,367.95 .00 .00 FUND EQUITY TOTALS Prior to Current Year Changes $782,367.95 $782,367.95 $0.00 0.00% Prior Year Fund Equity Adjustment .00 .00 Fund Revenues (6,614.89) (37,372.14) Fund Expenses 62,198.52 80,444.29 FUND EQUITY TOTALS $726,784.32 $739,295.80 ($12,511.48) (1.69%) LIABILITIES AND FUND EQUITY TOTALS $726,784.32 $742,842.11 ($16,057.79) (2.16%) Fund 7500 - BLACKHAWK AREA TASK FORCE FUND Totals $0.00 $43,072.15 ($43,072.15) (100.00%) Fund Type AGENCY FUNDS Totals $0.00 $43,072.15 ($43,072.15) (100.00%) Fund Category FIDUCIARY FUNDS Totals $0.00 ($4,827,401.45) $4,827,401.45 100.00% Grand Totals $0.00 ($9,019,567.33) $9,019,567.33 100.00% Run by Cindy Von Holten on 01/15/2026 11:02:34 AM Page 40 of 40 Page 108 of 154  DR. MARTIN LUTHER KING JR. DAY PROCLAMATION WHEREAS, Dr. Martin Luther King, Jr. dedicated his life to values of justice and equality and sought to actualize those values in our society through the practice of nonviolent social change; and WHEREAS, Dr. King's words and actions spurred similar words and actions on the part of men and women throughout the world; and WHEREAS, Dr. King admonished us to love, not hate; to seek justice, not revenge; to confront the violence of others with courageous acceptance, not angry violence of our own; and WHEREAS, The Congress and the President of the United States have established by law a national holiday to commemorate the anniversary of Dr. King's birth starting in the year 1986. NOW, THEREFORE, I, Diana Merdian, Mayor of Sterling, Illinois, do hereby proclaim January 19, 2026 to be: Dr. Martin Luther King Day in the City of Sterling, and ask our citizens – young and old; black, white and persons of other ethnic origins; rich and poor – to personally examine our individual attitudes and prejudices and to establish or renew our commitments to equal justice under the law and respect our fellow citizens. IN WITNESS WHEREOF, I have hereunto set my hand on and caused to be affixed the Seal of the City of Sterling, this Nineteenth day of January in the year Two Thousand Twenty-Six. ____________________________________ Mayor Diana Merdian Attest: _______________________________ City Clerk Teri Sathoff Page 109 of 154 January 2, 2026 Scott Shumard, City Manager City of Sterling 212 Third Avenue Sterling, Illinois 61081 Re: Sanitary Sewer System Rehabilitation & Improvements IEPA Project No. IL173428 IEPA Disbursement Request WHA No. 1827D23 Dear Scott: Submitted herewith for processing and payment are the following documents for the Sanitary Sewer System Rehabilitation & Improvements project for your review and approval. Periodic Pay Request No. 8 from Hoerr Construction, Inc. – electronic copy Please sign and date three copies of the pay request at the bottom of page 3. Keep one copy for your files, send one copy to Hoerr Construction, Inc., and return one copy to WHA for electronic submittal to the IEPA. Payment of $100,785.50 shall be sent to Hoerr Construction after the disbursement check has been received from the IEPA. Change Order No. 7 from Hoerr Construction, Inc. – electronic copy Enclosed is an electronic copy of Change Order No. 7. Please sign three copies of the change order on Page 2. Keep one copy for your files, send one copy to Hoerr Construction, Inc., and return one copy to WHA for electronic submittal to the IEPA. Change Order No. 7 includes plan quantity adjustments. Additional details are included within the Change Order. Willett, Hofmann & Associates, Inc. Invoice Enclosed is WHA Invoice Nos. 39329, 39776, and 40252 in the amounts of $8,319.60, $3,190.35, and $5,474.60, respectively. Our services include on-site construction observation and project management. Payment of $16,984.55 shall be sent to Willett, Hofmann & Associates after the disbursement check has been received from the IEPA. Page 110 of 154 Scott Shumard, City Manager City of Sterling January 2, 2026 Page 2 IEPA Request for Loan Disbursement Form – electronic copy Enclosed is an electronic copy of the IEPA Request for Loan Disbursement form in the amount of $117,770.05. Please sign two copies of the form at the bottom of page 2, keep one copy for your records, and return one copy to WHA for electronic submittal to the IEPA. You will be copied on the submittal. Please note that the check you will receive from the IEPA for this project must be deposited in a separate non-interest-bearing account. This IEPA Request for Loan Disbursement form is for reimbursement of the construction and construction engineering costs to date, as detailed below. IEPA Loan Disbursement Summary IEPA City of Company Contract/Service Disbursement Sterling Hoerr Construction, Inc. Construction $ 100,785.50 $ 0.00 Willett, Hofmann & Associates, Inc. Construction Engineering $ 16,984.55 $ 0.00 Total $ 117,770.05 $ 0.00 Sincerely, WILLETT, HOFMANN & ASSOCIATES, INC. BY Michael Long, P.E. ML:lj Encl. cc: Kori Elston, Executive Assistant to the Mayor and City Manager (via email) Brad Schrader, Public Works Superintendent (via email) Cory Bradshaw, WWTP Superintendent (via email) File Page 111 of 154  IL173428 ‐ Project Cost Summary Sanitary Sewer System Rehab Improvements Engineering Services Construction Services Willett, Hofmann & Associates, Inc. Hoerr Construction, Inc. IEPA WHA Planning Ineligible Loan Ap Design Construction Construction Total Pay Request Ineligible Disbursement Date Invoice # Engineering Design & Advertise Engineering Engineering Overtime (Design + Const.) Date # Construction Construction Total Amount Request 10/30/2023 34581 $ 1,650.00 $ 14,000.00 $ 15,650.00 11/21/2023 34746 $ 14,000.00 $ 14,000.00 12/21/2023 35047 $ 8,750.00 $ 8,750.00 1/18/2024 35194 $ 1,650.00 $ 10,500.00 $ 12,150.00 2/23/2024 35436 $ 1,200.00 $ 43,750.00 $ 44,950.00 3/25/2024 35579 $ 100.00 $ 74,685.45 $ 74,785.45 4/10/2024 35725 $ 1,100.00 $ 32,150.00 $ 33,250.00 1 5/16/2024 35972 $ 40,600.00 $ 1,955.00 $ 42,555.00 6/21/2024 36247 $ 10,500.00 $ 10,500.00 8/9/2024 36691 $ 250.00 $ 4,814.20 $ 5,064.20 9/10/2024 36932 $ 6,434.60 $ 6,434.60 11/8/2024 37369 $ 5,240.90 $ 16.31 $ 5,257.21 12/5/2024 37592 $ 5,936.05 $ 5,936.05 1/10/2025 37789 $ 14,054.40 $ 14,054.40 1/10/2025 1 $ 1,152,991.59 $ 1,152,991.59 2/6/2025 38004 $ 13,171.60 $ 79.62 $ 13,251.22 2/26/2025 2 $ 1,215,967.02 $ 1,215,967.02 2 3/14/2025 38192 $ 11,728.90 $ 11,728.90 3/14/2025 3 $ 2,218,463.12 $ 2,218,463.12 3 4/14/2025 38397 $ 19,730.20 79.62 $ 19,809.82 5/1/2025 38585 $ 11,978.30 267.54 $ 12,245.84 4/28/2025 4 $ 1,047,222.72 $ 1,047,222.72 4 5/29/2025 5 $ 20,808.00 $ 20,808.00 5 6/16/2025 38893 $ 12,197.45 $ 12,197.45 6/30/2025 6 $ 154,980.00 $ 154,980.00 6 7/17/2025 39191 $ 6,855.40 $ 6,855.40 7/29/2025 7 $ 579,892.22 $ 579,892.22 7 8/13/2025 39329 $ 8,319.60 $ 8,319.60 11/30/2025 8 $ 100,785.50 $ 100,785.50 10/14/2025 39776 $ 3,190.35 $ 3,190.35 8 12/17/2025 40252 $ 5,474.60 $ 5,474.60 TOTALS: $ ‐ $ 1,200.00 $ 15,000.00 $ 238,685.45 $ 131,081.55 $ 443.09 TOTAL $ ‐ $ 6,491,110.17 $ 6,491,110.17 Total Loan‐Eligible Costs: $ 384,767.00 Total Engineering Costs: $ 386,410.09 *Indicates Loan Ineligible Cost* Total Engineering Costs IEPA Disbursement Requests To Date: Total Design Engineering $ 254,885.45 Design Construction Construction Design Construction Construction Eligible Design Engineering $ 238,685.45 Disbursement Engineering Engineering Services Total Disbursement Engineering Engineering Services Total IEPA Loan Application $ 15,000.00 1 $ 253,685.45 $ 38,435.15 $ 1,152,991.59 $ 1,445,112.19 6 $ 12,197.45 $ 154,980.00 $ 167,177.45 IEPA Permit Fee $ 1,200.00 2 $ ‐ $ 13,171.60 $ 1,215,967.02 $ 1,229,138.62 7 $ 6,855.40 $ 579,892.22 $ 586,747.62 Total Construction Engineering $ 131,524.64 3 $ ‐ $ 11,728.90 $ 2,218,463.12 $ 2,230,192.02 8 $ 16,984.55 $ 100,785.50 $ 117,770.05 Eligible Construction Engineering $ 131,081.55 4 $ ‐ $ 31,708.50 $ 1,047,222.72 $ 1,078,931.22 9 $ ‐ Ineligible Construction Engineering $ 443.09 5 $ ‐ $ ‐ $ 20,808.00 $ 20,808.00 Total $ 253,685.45 $ 131,081.55 $ 6,491,110.17 $ 3,663,575.31 Page 112 of 154 Page 113 of 154 Page 114 of 154 12/22/25 Page 115 of 154 Page 116 of 154 Page 117 of 154 Page 118 of 154 Page 119 of 154  Bid Item Quantity and Cost Adjustment Table Quantities Plan Contract CO1 Contract CO2 Contract CO3 Contract CO4 Contract CO5 Contract CO6 Contract Cost Adjustment Item Units Unit Price Plan CO1 (+/‐) CO2 (+/‐) CO3 (+/‐) CO4 (+/‐) CO5 (+/‐) CO7 (+/‐) TOTAL Cost Adj. Cost Adj. Cost Adj. Cost Adj. Cost Adj. Cost Adj. Cost Increase Decrease 1 PRECLEANING AND TELEVISING OF SEWER LINE L.F. $ 4.00 37,192 37,192 $ 148,768.00 $ 148,768.00 $ 148,768.00 $ 148,768.00 $ 148,768.00 $ 148,768.00 $ 148,768.00 $ ‐ $ ‐ 2 HEAVY CLEANING HOUR $ 680.00 120 120 $ 81,600.00 $ 81,600.00 $ 81,600.00 $ 81,600.00 $ 81,600.00 $ 81,600.00 $ 81,600.00 $ ‐ $ ‐ 3 CUT PROTRUDING LATERAL SERVICE EACH $ 450.00 11 2 13 $ 4,950.00 $ 4,950.00 $ 4,950.00 $ 4,950.00 $ 5,850.00 $ 5,850.00 $ 5,850.00 $ 900.00 $ ‐ 4 CURED‐IN‐PLACE LINING, 8” L.F. $ 36.40 11,017 715 11,732 $ 401,018.80 $ 401,018.80 $ 401,018.80 $ 401,018.80 $ 427,044.80 $ 427,044.80 $ 427,044.80 $ 26,026.00 $ ‐ 5 CURED‐IN‐PLACE LINING, 10” L.F. $ 44.50 1,233 ‐647 586 $ 54,868.50 $ 54,868.50 $ 54,868.50 $ 54,868.50 $ 26,077.00 $ 26,077.00 $ 26,077.00 $ ‐ $ (28,791.50) 6 CURED‐IN‐PLACE LINING, 12” L.F. $ 47.50 861 ‐505 356 $ 40,897.50 $ 40,897.50 $ 40,897.50 $ 40,897.50 $ 16,910.00 $ 16,910.00 $ 16,910.00 $ ‐ $ (23,987.50) 7 CURED‐IN‐PLACE LINING, 15” L.F. $ 58.00 832 8 840 $ 48,256.00 $ 48,256.00 $ 48,720.00 $ 48,720.00 $ 48,720.00 $ 48,720.00 $ 48,720.00 $ 464.00 $ ‐ 8 CURED‐IN‐PLACE LINING, 18” L.F. $ 79.00 538 7 545 $ 42,502.00 $ 42,502.00 $ 43,055.00 $ 43,055.00 $ 43,055.00 $ 43,055.00 $ 43,055.00 $ 553.00 $ ‐ 9 CURED‐IN‐PLACE LINING, 21” L.F. $ 83.00 1,618 4 1,622 $ 134,294.00 $ 134,294.00 $ 134,626.00 $ 134,626.00 $ 134,626.00 $ 134,626.00 $ 134,626.00 $ 332.00 $ ‐ 10 CURED‐IN‐PLACE LINING, 24” L.F. $ 127.00 336 ‐16 320 $ 42,672.00 $ 42,672.00 $ 42,672.00 $ 42,672.00 $ 40,640.00 $ 40,640.00 $ 40,640.00 $ ‐ $ (2,032.00) 11 CURED‐IN‐PLACE LINING, 27” L.F. $ 120.00 849 561 26 1,436 $ 101,880.00 $ 101,880.00 $ 169,200.00 $ 172,320.00 $ 172,320.00 $ 172,320.00 $ 172,320.00 $ 70,440.00 $ ‐ 12 CURED‐IN‐PLACE LINING, 30” L.F. $ 145.00 3,378 25 3,403 $ 489,810.00 $ 489,810.00 $ 489,810.00 $ 493,435.00 $ 493,435.00 $ 493,435.00 $ 493,435.00 $ 3,625.00 $ ‐ 13 CURED‐IN‐PLACE LINING, 36” L.F. $ 194.00 9,204 ‐572 18 8,650 $ 1,785,576.00 $ 1,785,576.00 $ 1,674,608.00 $ 1,674,608.00 $ 1,678,100.00 $ 1,678,100.00 $ 1,678,100.00 $ ‐ $ (107,476.00) 14 CURED‐IN‐PLACE LINING, 42” L.F. $ 268.00 3,236 491 3,727 $ 867,248.00 $ 867,248.00 $ 867,248.00 $ 998,836.00 $ 998,836.00 $ 998,836.00 $ 998,836.00 $ 131,588.00 $ ‐ 15 CURED‐IN‐PLACE LINING, 48” L.F. $ 368.00 4,090 ‐482 3,608 $ 1,505,120.00 $ 1,505,120.00 $ 1,505,120.00 $ 1,327,744.00 $ 1,327,744.00 $ 1,327,744.00 $ 1,327,744.00 $ ‐ $ (177,376.00) 16 LATERAL SERVICE REINSTATEMENT EACH $ 120.00 316 ‐30 286 $ 37,920.00 $ 37,920.00 $ 37,920.00 $ 37,920.00 $ 34,320.00 $ 34,320.00 $ 34,320.00 $ ‐ $ (3,600.00) 17 LATERAL SERVICE GROUTING EACH $ 1,050.00 249 ‐30 ‐29 190 $ 261,450.00 $ 261,450.00 $ 261,450.00 $ 261,450.00 $ 229,950.00 $ 229,950.00 $ 199,500.00 $ ‐ $ (61,950.00) 18 LATERAL SERVICE CLEANING EACH $ 1,250.00 20 ‐20 0 $ 25,000.00 $ 25,000.00 $ 25,000.00 $ 25,000.00 $ 25,000.00 $ 25,000.00 $ ‐ $ ‐ $ (25,000.00) 19 SANITARY MANHOLE LINING V.F. $ 465.00 226.2 58.3 285 $ 105,183.00 $ 105,183.00 $ 105,183.00 $ 105,183.00 $ 105,183.00 $ 132,292.50 $ 132,292.50 $ 27,109.50 $ ‐ MANHOLE ADJUSTMENT RING AND CASTING 20 EACH $ 3,608.00 14 ‐1 13 REPLACEMENT (PAVEMENT) $ 50,512.00 $ 50,512.00 $ 50,512.00 $ 50,512.00 $ 46,904.00 $ 46,904.00 $ 46,904.00 $ ‐ $ (3,608.00) MANHOLE ADJUSTMENT RING AND CASTING 21 EACH $ 3,164.00 3 ‐1 1 3 REPLACEMENT (GRASS) $ 9,492.00 $ 9,492.00 $ 9,492.00 $ 9,492.00 $ 6,328.00 $ 6,328.00 $ 9,492.00 $ ‐ $ ‐ 22 MANHOLE CASTING REPLACEMENT (PAVEMENT) EACH $ 3,885.00 5 5 $ 19,425.00 $ 19,425.00 $ 19,425.00 $ 19,425.00 $ 19,425.00 $ 19,425.00 $ 19,425.00 $ ‐ $ ‐ 23 MANHOLE CASTING REPLACEMENT (GRASS) EACH $ 2,775.00 21 21 $ 58,275.00 $ 58,275.00 $ 58,275.00 $ 58,275.00 $ 58,275.00 $ 58,275.00 $ 58,275.00 $ ‐ $ ‐ 24 MANHOLE INSIDE DROP PIPING REPLACEMENT EACH $ 10,545.00 1 1 $ 10,545.00 $ 10,545.00 $ 10,545.00 $ 10,545.00 $ 10,545.00 $ 10,545.00 $ 10,545.00 $ ‐ $ ‐ 25 MANHOLE FILLET REPLACEMENT EACH $ 4,275.00 1 1 $ 4,275.00 $ 4,275.00 $ 4,275.00 $ 4,275.00 $ 4,275.00 $ 4,275.00 $ 4,275.00 $ ‐ $ ‐ 26 SANITARY MANHOLE MODIFICATION EACH $ 10,545.00 11 ‐1 1 11 $ 115,995.00 $ 115,995.00 $ 115,995.00 $ 105,450.00 $ 105,450.00 $ 105,450.00 $ 115,995.00 $ ‐ $ ‐ 27 SANITARY MANHOLE, 5’ DIA., TYPE A, OUTSIDE DROP EACH $ 27,750.00 1 1 $ 27,750.00 $ 27,750.00 $ 27,750.00 $ 27,750.00 $ 27,750.00 $ 27,750.00 $ 27,750.00 $ ‐ $ ‐ 28 SANITARY MANHOLE, 5’ DIA., TYPE A EACH $ 17,225.00 2 2 $ 34,450.00 $ 34,450.00 $ 34,450.00 $ 34,450.00 $ 34,450.00 $ 34,450.00 $ 34,450.00 $ ‐ $ ‐ 29 SANITARY MANHOLE, 4’ DIA., TYPE A EACH $ 10,000.00 5 1 6 $ 50,000.00 $ 50,000.00 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 10,000.00 $ ‐ 30 SANITARY MANHOLE REMOVAL EACH $ 2,220.00 6 6 $ 13,320.00 $ 13,320.00 $ 13,320.00 $ 13,320.00 $ 13,320.00 $ 13,320.00 $ 13,320.00 $ ‐ $ ‐ 31 HEY’S LIFT STATION CONNECTION L.S. $ 16,650.00 1 1 $ 16,650.00 $ 16,650.00 $ 16,650.00 $ 16,650.00 $ 16,650.00 $ 16,650.00 $ 16,650.00 $ ‐ $ ‐ 32 WOODBURN AVENUE INVERTED SIPHON REPLACEMENT L.S. $ 385,000.00 1 1 $ 385,000.00 $ 385,000.00 $ 385,000.00 $ 385,000.00 $ 385,000.00 $ 385,000.00 $ 385,000.00 $ ‐ $ ‐ 33 SANITARY SEWER, 18” DIA. L.F. $ 322.00 291 291 $ 93,702.00 $ 93,702.00 $ 93,702.00 $ 93,702.00 $ 93,702.00 $ 93,702.00 $ 93,702.00 $ ‐ $ ‐ 34 SANITARY SEWER, 12” DIA. L.F. $ 167.00 685 685 $ 114,395.00 $ 114,395.00 $ 114,395.00 $ 114,395.00 $ 114,395.00 $ 114,395.00 $ 114,395.00 $ ‐ $ ‐ 35 SANITARY SEWER, 8” DIA. L.F. $ 311.00 43 43 $ 13,373.00 $ 13,373.00 $ 13,373.00 $ 13,373.00 $ 13,373.00 $ 13,373.00 $ 13,373.00 $ ‐ $ ‐ 36 SANITARY SEWER COUPLING, 8” DIA. EACH $ 390.00 7 7 $ 2,730.00 $ 2,730.00 $ 2,730.00 $ 2,730.00 $ 2,730.00 $ 2,730.00 $ 2,730.00 $ ‐ $ ‐ 37 BYPASS PUMPING (INVERTED SIPHON CONSTRUCTION) L.S. $ 75,000.00 1 1 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ ‐ $ ‐ BYPASS PUMPING (HEY’S AND WINDSOR LIFT STATION 38 L.S. $ 20,000.00 1 1 FLOW) $ 20,000.00 $ 20,000.00 $ 20,000.00 $ 20,000.00 $ 20,000.00 $ 20,000.00 $ 20,000.00 $ ‐ $ ‐ 39 GRANULAR SELECT BACKFILL CU YD $ 61.00 411 74 485 $ 25,071.00 $ 29,585.00 $ 29,585.00 $ 29,585.00 $ 29,585.00 $ 29,585.00 $ 29,585.00 $ 4,514.00 $ ‐ 40 TEMPORARY SURFACE OVER TRENCH CU YD $ 89.00 118 23 141 $ 10,502.00 $ 12,549.00 $ 12,549.00 $ 12,549.00 $ 12,549.00 $ 12,549.00 $ 12,549.00 $ 2,047.00 $ ‐ 41 BITUMINOUS PAVEMENT REPLACEMENT, 4” SQ YD $ 68.00 874 874 $ 59,432.00 $ 59,432.00 $ 59,432.00 $ 59,432.00 $ 59,432.00 $ 59,432.00 $ 59,432.00 $ ‐ $ ‐ 42 PCC SIDEWALK REPLACEMENT, 5” SQ FT $ 18.00 87 76 163 $ 1,566.00 $ 1,566.00 $ 1,566.00 $ 1,566.00 $ 1,566.00 $ 2,934.00 $ 2,934.00 $ 1,368.00 $ ‐ 43 CURB & GUTTER REPLACEMENT L.F. $ 120.00 28 10.5 39 $ 3,360.00 $ 3,360.00 $ 3,360.00 $ 3,360.00 $ 3,360.00 $ 4,620.00 $ 4,620.00 $ 1,260.00 $ ‐ 44 GUARDRAIL REPLACEMENT L.S. $ 7,000.00 1 1 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ ‐ $ ‐ 45 SEEDING, CLASS 1 AND PULVERIZED TOPSOIL, 4” SQ YD $ 17.00 555 555 $ 9,435.00 $ 9,435.00 $ 9,435.00 $ 9,435.00 $ 9,435.00 $ 9,435.00 $ 9,435.00 $ ‐ $ ‐ 46 TRAFFIC CONTROL AND PROTECTION L.S. $ 50,000.00 1 1 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ ‐ $ ‐ 47 SANITARY MANHOLE – SPECIAL EACH $ 57,000.00 2 1 3 $ 114,000.00 $ 114,000.00 $ 114,000.00 $ 171,000.00 $ 171,000.00 $ 171,000.00 $ 171,000.00 $ 57,000.00 $ ‐ 48 SANITARY SEWER LINING ACCESS POINTS EACH $ 2,500.00 30 ‐11 19 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 47,500.00 $ ‐ $ (27,500.00) Totals $ 7,649,268.80 $ 7,655,829.80 $ 7,623,530.80 $ 7,630,942.80 $ 7,564,677.80 $ 7,594,415.30 $ 7,525,174.30 $ 337,226.50 $ (461,321.00) COR (+/‐) $ 6,561.00 $ (32,299.00) $ 7,412.00 $ (66,265.00) $ 29,737.50 $ (69,241.00) Final Cost Adjustment For Bid Items $ (124,094.50) NEGOTIATED ITEMS Units Unit Price Quantity Total Cost Change Order No. 2 Sanitary Sewer Point Repair L.S. $ 5,304.25 1 $ 5,304.25 Change Order No. 4 Temporary Detour Route – Woodburn Ave L.S. $ 52,195.00 1 $ 52,195.00 TOTAL $57,499.25 Page 120 of 154  809 East 2nd Street P.O. Box 367 Dixon, IL 61021 Phone: (815) 284-3381 August 13, 2025 City of Sterling Project: No: 1827D23 Brad Schrader Invoice No: 39329 212 Third Avenue Invoice Total: $8,319.60 Sterling, IL 61081 Project Manager: George Hansen Project: 1827D23 Sterling-Sanitary Sewer Lining Phase 1 (IEPA WPCRFL) Professional Services from June 29, 2025 to August 02, 2025 Bill Group 04 Construction Phase Statement for Engineering Services per the Engineering Agreement dated August 24, 2023. Services include on-site construction observation and project management. Professional Personnel Hours Rate Amount Principal Engineering Manager Hansen, George 1.00 242.00 242.00 Civil Engineer IV Long, Michael 18.00 155.30 2,795.40 Technician IV Dixon, Luke 38.50 137.20 5,282.20 Totals 57.50 8,319.60 Total Labor 8,319.60 Billing Limits Current Prior To-Date Labor 8,319.60 114,540.09 122,859.69 Limit 420,000.00 Remaining 297,140.31 Bill Group Total $8,319.60 Total Amount Due This Invoice $8,319.60 Outstanding Invoices Number Date Balance 39191 7/17/2025 6,855.40 Total 6,855.40 ___________________________________________________________________________________________________ Credit Card Payments: WHA will impose a 3% surcharge when paying by credit card Page 121 of 154  809 East 2nd Street P.O. Box 367 Dixon, IL 61021 Phone: (815) 284-3381 October 14, 2025 City of Sterling Project: No: 1827D23 Brad Schrader Invoice No: 39776 212 Third Avenue Invoice Total: $3,190.35 Sterling, IL 61081 Project Manager: George Hansen Project: 1827D23 Sterling-Sanitary Sewer Lining Phase 1 (IEPA WPCRFL) Professional Services from September 01, 2025 to October 04, 2025 Bill Group 04 Construction Phase Statement for Engineering Services per the Engineering Agreement dated August 24, 2023. Services include on-site construction observation and project administration. Professional Personnel Hours Rate Amount Principal Engineering Manager Hansen, George 1.00 242.00 242.00 Civil Engineer IV Long, Michael 7.50 155.30 1,164.75 Technician IV Dixon, Luke 13.00 137.20 1,783.60 Totals 21.50 3,190.35 Total Labor 3,190.35 Billing Limits Current Prior To-Date Labor 3,190.35 128,713.91 131,904.26 Limit 420,000.00 Remaining 288,095.74 Bill Group Total $3,190.35 Total Amount Due This Invoice $3,190.35 Outstanding Invoices Number Date Balance 39329 08/13/2025 8,319.60 39585 09/15/2025 5,854.22 Total 14,173.82 ___________________________________________________________________________________________________ Credit Card Payments: WHA will impose a 3% surcharge when paying by credit card Page 122 of 154  809 East 2nd Street P.O. Box 367 Dixon, IL 61021 Phone: (815) 284-3381 December 17, 2025 City of Sterling Project: No: 1827D23 Brad Schrader Invoice No: 40252 212 Third Avenue Invoice Total: $5,474.60 Sterling, IL 61081 Project Manager: George Hansen Project: 1827D23 Sterling-Sanitary Sewer Lining Phase 1 (IEPA WPCRFL) Professional Services from October 05, 2025 to November 29, 2025 Bill Group 04 Construction Phase Statement for Engineering Services per the Engineering Agreement dated August 24, 2023. Services include on-site construction observation and project administration. Professional Personnel Hours Rate Amount Civil Engineer IV Long, Michael 22.00 155.30 3,416.60 Technician IV Dixon, Luke 15.00 137.20 2,058.00 Totals 37.00 5,474.60 Total Labor 5,474.60 Billing Limits Current Prior To-Date Labor 5,474.60 131,904.26 137,378.86 Limit 420,000.00 Remaining 282,621.14 Bill Group Total $5,474.60 Total Amount Due This Invoice $5,474.60 Outstanding Invoices Number Date Balance 39776 10/14/2025 3,190.35 Total 3,190.35 ___________________________________________________________________________________________________ Credit Card Payments: WHA will impose a 3% surcharge when paying by credit card Page 123 of 154  Illinois Environmental Protection Agency 1021 North Grand Avenue East P.O. Box 19276 Springfield Illinois 62794-9276 (217) 782-3397 Illinois Water Revolving Loan Fund Request for Loan Disbursement Loan Recipient: City of Sterling Loan #: L17-3428 Service Dates for this Request: From: 7/30/2025 Request #: 8 To: 11/30/2025 Date: 12/31/2025 Complete this form for each request for disbursement from the State Water Revolving Fund pursuant to the executed loan agreement. Report total cumulative costs incurred to date and submit copies of all supporting invoices. Submit cost allocation if there are other funding sources. Please complete, print, sign, scan, and email to EPA.LoanMgmt@illinois.gov Eligible Budget (per loan agreement Total Cumulative Total Cumulative +/- IEPA approved Costs Eligible Costs change orders) Incurred to Date Incurred to Date Legal/Administrative Design Engineering $365,000.00 $254,885.45 $253,685.45 Construction Engineering $420,000.00 $131,524.64 $131,081.55 Construction (before retainage) $7,649,268.80 $6,832,747.55 $6,832,747.56 - List each contractor separately Other: Contingency $229,478.06 TOTAL COSTS TO DATE $7,219,157.64 $7,217,514.56 Less Retainage $341,637.39 $341,637.39 - List each contractor separately Less Paid with Other Funding Sources Less Total Interest Earned on Invested Funds Less Total Disbursements to Date $6,758,107.12 Less Rounding adjustment for bonds (if necessary) NET DISBURSEMENT REQUESTED $117,770.05 FOR AGENCY USE ONLY Prepared by: Date: Approved by: Date: Rev. 3/2021 Request for Loan Disbursement Page 1 of 2 Page 124 of 154  Request # 8 Loan # L17-3428 Please indicate compliance with the following by marking the checkbox: This disbursement request constitutes a report in accordance with Section 4(b)(2) of the Illinois Grant Funds Recovery Act (30 ILCS 705/4(b)(2)) and is intended to describe the progress of the project and the expenditure of the loan funds related thereto. The loan recipient is in compliance with all Standard and Special Conditions of the Loan Agreement and any subsequent Amendments executed for this loan project. No refunds, rebates, or credits have been received by the loan recipient. The loan recipient is in compliance with the wage rate requirements established in rules issued by the U.S. Department of Labor to implement the Davis-Bacon Wage Act and other related acts (29 CFR Parts 1, 3, and 5). Certified payroll records for the time period covered by the submitted invoices are being maintained and are available for review. If this disbursement contains construction costs, the Illinois Works Apprenticeship Initiative Periodic Report is included with this request. Only applies to loans issued since May 8, 2020. Engineering charges have been reviewed, and are reasonable, supported, and separated with documentation and in accordance with the approved engineering contract. The loan recipient acknowledges that no construction observation charges after the approved final completion date are eligible for loan reimbursement. Each prime contractor has current and appropriate insurance coverage including workman's compensation, public liability and property damage, fire, and extended coverage including "All Risk" type of Builder's Risk Insurance. Flood insurance has been acquired and maintained on eligible insurable structures under construction pursuant to the National Flood Insurance Act of 1968, as amended; or official exclusion from flood insurance requirements has been received from the Federal Emergency Management Agency; or there are no insurable structures located within a flood plain. This is a first or final disbursement request and the additional checklist has been completed and submitted. Please complete, print, sign, scan, and email to EPA.LoanMgmt@illinois.gov I hereby certify that this request for disbursement is, to the best of my knowledge and belief, a true and accurate request for disbursement, that it is made in accordance with the conditions of the loan for the project, and that I am authorized to request disbursement on behalf of the borrower. Scott Shumard City Manager Authorized Representative (Printed Name) Title Signature Date Rev. 3/2021 Request for Loan Disbursement Page 2 of 2 Page 125 of 154 January 2, 2026 Scott Shumard, City Manager City of Sterling 212 Third Avenue Sterling, Illinois 61081 Re: Sanitary Sewer System Rehabilitation & Improvements IEPA Project No. IL173428 IEPA Disbursement Request WHA No. 1827D23 Dear Scott: Submitted herewith for processing and payment are the following documents for the Sanitary Sewer System Rehabilitation & Improvements project for your review and approval. Periodic Pay Request No. 8 from Hoerr Construction, Inc. – electronic copy Please sign and date three copies of the pay request at the bottom of page 3. Keep one copy for your files, send one copy to Hoerr Construction, Inc., and return one copy to WHA for electronic submittal to the IEPA. Payment of $100,785.50 shall be sent to Hoerr Construction after the disbursement check has been received from the IEPA. Change Order No. 7 from Hoerr Construction, Inc. – electronic copy Enclosed is an electronic copy of Change Order No. 7. Please sign three copies of the change order on Page 2. Keep one copy for your files, send one copy to Hoerr Construction, Inc., and return one copy to WHA for electronic submittal to the IEPA. Change Order No. 7 includes plan quantity adjustments. Additional details are included within the Change Order. Willett, Hofmann & Associates, Inc. Invoice Enclosed is WHA Invoice Nos. 39329, 39776, and 40252 in the amounts of $8,319.60, $3,190.35, and $5,474.60, respectively. Our services include on-site construction observation and project management. Payment of $16,984.55 shall be sent to Willett, Hofmann & Associates after the disbursement check has been received from the IEPA. Page 126 of 154 Scott Shumard, City Manager City of Sterling January 2, 2026 Page 2 IEPA Request for Loan Disbursement Form – electronic copy Enclosed is an electronic copy of the IEPA Request for Loan Disbursement form in the amount of $117,770.05. Please sign two copies of the form at the bottom of page 2, keep one copy for your records, and return one copy to WHA for electronic submittal to the IEPA. You will be copied on the submittal. Please note that the check you will receive from the IEPA for this project must be deposited in a separate non-interest-bearing account. This IEPA Request for Loan Disbursement form is for reimbursement of the construction and construction engineering costs to date, as detailed below. IEPA Loan Disbursement Summary IEPA City of Company Contract/Service Disbursement Sterling Hoerr Construction, Inc. Construction $ 100,785.50 $ 0.00 Willett, Hofmann & Associates, Inc. Construction Engineering $ 16,984.55 $ 0.00 Total $ 117,770.05 $ 0.00 Sincerely, WILLETT, HOFMANN & ASSOCIATES, INC. BY Michael Long, P.E. ML:lj Encl. cc: Kori Elston, Executive Assistant to the Mayor and City Manager (via email) Brad Schrader, Public Works Superintendent (via email) Cory Bradshaw, WWTP Superintendent (via email) File Page 127 of 154  IL173428 ‐ Project Cost Summary Sanitary Sewer System Rehab Improvements Engineering Services Construction Services Willett, Hofmann & Associates, Inc. Hoerr Construction, Inc. IEPA WHA Planning Ineligible Loan Ap Design Construction Construction Total Pay Request Ineligible Disbursement Date Invoice # Engineering Design & Advertise Engineering Engineering Overtime (Design + Const.) Date # Construction Construction Total Amount Request 10/30/2023 34581 $ 1,650.00 $ 14,000.00 $ 15,650.00 11/21/2023 34746 $ 14,000.00 $ 14,000.00 12/21/2023 35047 $ 8,750.00 $ 8,750.00 1/18/2024 35194 $ 1,650.00 $ 10,500.00 $ 12,150.00 2/23/2024 35436 $ 1,200.00 $ 43,750.00 $ 44,950.00 3/25/2024 35579 $ 100.00 $ 74,685.45 $ 74,785.45 4/10/2024 35725 $ 1,100.00 $ 32,150.00 $ 33,250.00 1 5/16/2024 35972 $ 40,600.00 $ 1,955.00 $ 42,555.00 6/21/2024 36247 $ 10,500.00 $ 10,500.00 8/9/2024 36691 $ 250.00 $ 4,814.20 $ 5,064.20 9/10/2024 36932 $ 6,434.60 $ 6,434.60 11/8/2024 37369 $ 5,240.90 $ 16.31 $ 5,257.21 12/5/2024 37592 $ 5,936.05 $ 5,936.05 1/10/2025 37789 $ 14,054.40 $ 14,054.40 1/10/2025 1 $ 1,152,991.59 $ 1,152,991.59 2/6/2025 38004 $ 13,171.60 $ 79.62 $ 13,251.22 2/26/2025 2 $ 1,215,967.02 $ 1,215,967.02 2 3/14/2025 38192 $ 11,728.90 $ 11,728.90 3/14/2025 3 $ 2,218,463.12 $ 2,218,463.12 3 4/14/2025 38397 $ 19,730.20 79.62 $ 19,809.82 5/1/2025 38585 $ 11,978.30 267.54 $ 12,245.84 4/28/2025 4 $ 1,047,222.72 $ 1,047,222.72 4 5/29/2025 5 $ 20,808.00 $ 20,808.00 5 6/16/2025 38893 $ 12,197.45 $ 12,197.45 6/30/2025 6 $ 154,980.00 $ 154,980.00 6 7/17/2025 39191 $ 6,855.40 $ 6,855.40 7/29/2025 7 $ 579,892.22 $ 579,892.22 7 8/13/2025 39329 $ 8,319.60 $ 8,319.60 11/30/2025 8 $ 100,785.50 $ 100,785.50 10/14/2025 39776 $ 3,190.35 $ 3,190.35 8 12/17/2025 40252 $ 5,474.60 $ 5,474.60 TOTALS: $ ‐ $ 1,200.00 $ 15,000.00 $ 238,685.45 $ 131,081.55 $ 443.09 TOTAL $ ‐ $ 6,491,110.17 $ 6,491,110.17 Total Loan‐Eligible Costs: $ 384,767.00 Total Engineering Costs: $ 386,410.09 *Indicates Loan Ineligible Cost* Total Engineering Costs IEPA Disbursement Requests To Date: Total Design Engineering $ 254,885.45 Design Construction Construction Design Construction Construction Eligible Design Engineering $ 238,685.45 Disbursement Engineering Engineering Services Total Disbursement Engineering Engineering Services Total IEPA Loan Application $ 15,000.00 1 $ 253,685.45 $ 38,435.15 $ 1,152,991.59 $ 1,445,112.19 6 $ 12,197.45 $ 154,980.00 $ 167,177.45 IEPA Permit Fee $ 1,200.00 2 $ ‐ $ 13,171.60 $ 1,215,967.02 $ 1,229,138.62 7 $ 6,855.40 $ 579,892.22 $ 586,747.62 Total Construction Engineering $ 131,524.64 3 $ ‐ $ 11,728.90 $ 2,218,463.12 $ 2,230,192.02 8 $ 16,984.55 $ 100,785.50 $ 117,770.05 Eligible Construction Engineering $ 131,081.55 4 $ ‐ $ 31,708.50 $ 1,047,222.72 $ 1,078,931.22 9 $ ‐ Ineligible Construction Engineering $ 443.09 5 $ ‐ $ ‐ $ 20,808.00 $ 20,808.00 Total $ 253,685.45 $ 131,081.55 $ 6,491,110.17 $ 3,663,575.31 Page 128 of 154 Page 129 of 154 Page 130 of 154 12/22/25 Page 131 of 154 Page 132 of 154 Page 133 of 154 Page 134 of 154 Page 135 of 154  Bid Item Quantity and Cost Adjustment Table Quantities Plan Contract CO1 Contract CO2 Contract CO3 Contract CO4 Contract CO5 Contract CO6 Contract Cost Adjustment Item Units Unit Price Plan CO1 (+/‐) CO2 (+/‐) CO3 (+/‐) CO4 (+/‐) CO5 (+/‐) CO7 (+/‐) TOTAL Cost Adj. Cost Adj. Cost Adj. Cost Adj. Cost Adj. Cost Adj. Cost Increase Decrease 1 PRECLEANING AND TELEVISING OF SEWER LINE L.F. $ 4.00 37,192 37,192 $ 148,768.00 $ 148,768.00 $ 148,768.00 $ 148,768.00 $ 148,768.00 $ 148,768.00 $ 148,768.00 $ ‐ $ ‐ 2 HEAVY CLEANING HOUR $ 680.00 120 120 $ 81,600.00 $ 81,600.00 $ 81,600.00 $ 81,600.00 $ 81,600.00 $ 81,600.00 $ 81,600.00 $ ‐ $ ‐ 3 CUT PROTRUDING LATERAL SERVICE EACH $ 450.00 11 2 13 $ 4,950.00 $ 4,950.00 $ 4,950.00 $ 4,950.00 $ 5,850.00 $ 5,850.00 $ 5,850.00 $ 900.00 $ ‐ 4 CURED‐IN‐PLACE LINING, 8” L.F. $ 36.40 11,017 715 11,732 $ 401,018.80 $ 401,018.80 $ 401,018.80 $ 401,018.80 $ 427,044.80 $ 427,044.80 $ 427,044.80 $ 26,026.00 $ ‐ 5 CURED‐IN‐PLACE LINING, 10” L.F. $ 44.50 1,233 ‐647 586 $ 54,868.50 $ 54,868.50 $ 54,868.50 $ 54,868.50 $ 26,077.00 $ 26,077.00 $ 26,077.00 $ ‐ $ (28,791.50) 6 CURED‐IN‐PLACE LINING, 12” L.F. $ 47.50 861 ‐505 356 $ 40,897.50 $ 40,897.50 $ 40,897.50 $ 40,897.50 $ 16,910.00 $ 16,910.00 $ 16,910.00 $ ‐ $ (23,987.50) 7 CURED‐IN‐PLACE LINING, 15” L.F. $ 58.00 832 8 840 $ 48,256.00 $ 48,256.00 $ 48,720.00 $ 48,720.00 $ 48,720.00 $ 48,720.00 $ 48,720.00 $ 464.00 $ ‐ 8 CURED‐IN‐PLACE LINING, 18” L.F. $ 79.00 538 7 545 $ 42,502.00 $ 42,502.00 $ 43,055.00 $ 43,055.00 $ 43,055.00 $ 43,055.00 $ 43,055.00 $ 553.00 $ ‐ 9 CURED‐IN‐PLACE LINING, 21” L.F. $ 83.00 1,618 4 1,622 $ 134,294.00 $ 134,294.00 $ 134,626.00 $ 134,626.00 $ 134,626.00 $ 134,626.00 $ 134,626.00 $ 332.00 $ ‐ 10 CURED‐IN‐PLACE LINING, 24” L.F. $ 127.00 336 ‐16 320 $ 42,672.00 $ 42,672.00 $ 42,672.00 $ 42,672.00 $ 40,640.00 $ 40,640.00 $ 40,640.00 $ ‐ $ (2,032.00) 11 CURED‐IN‐PLACE LINING, 27” L.F. $ 120.00 849 561 26 1,436 $ 101,880.00 $ 101,880.00 $ 169,200.00 $ 172,320.00 $ 172,320.00 $ 172,320.00 $ 172,320.00 $ 70,440.00 $ ‐ 12 CURED‐IN‐PLACE LINING, 30” L.F. $ 145.00 3,378 25 3,403 $ 489,810.00 $ 489,810.00 $ 489,810.00 $ 493,435.00 $ 493,435.00 $ 493,435.00 $ 493,435.00 $ 3,625.00 $ ‐ 13 CURED‐IN‐PLACE LINING, 36” L.F. $ 194.00 9,204 ‐572 18 8,650 $ 1,785,576.00 $ 1,785,576.00 $ 1,674,608.00 $ 1,674,608.00 $ 1,678,100.00 $ 1,678,100.00 $ 1,678,100.00 $ ‐ $ (107,476.00) 14 CURED‐IN‐PLACE LINING, 42” L.F. $ 268.00 3,236 491 3,727 $ 867,248.00 $ 867,248.00 $ 867,248.00 $ 998,836.00 $ 998,836.00 $ 998,836.00 $ 998,836.00 $ 131,588.00 $ ‐ 15 CURED‐IN‐PLACE LINING, 48” L.F. $ 368.00 4,090 ‐482 3,608 $ 1,505,120.00 $ 1,505,120.00 $ 1,505,120.00 $ 1,327,744.00 $ 1,327,744.00 $ 1,327,744.00 $ 1,327,744.00 $ ‐ $ (177,376.00) 16 LATERAL SERVICE REINSTATEMENT EACH $ 120.00 316 ‐30 286 $ 37,920.00 $ 37,920.00 $ 37,920.00 $ 37,920.00 $ 34,320.00 $ 34,320.00 $ 34,320.00 $ ‐ $ (3,600.00) 17 LATERAL SERVICE GROUTING EACH $ 1,050.00 249 ‐30 ‐29 190 $ 261,450.00 $ 261,450.00 $ 261,450.00 $ 261,450.00 $ 229,950.00 $ 229,950.00 $ 199,500.00 $ ‐ $ (61,950.00) 18 LATERAL SERVICE CLEANING EACH $ 1,250.00 20 ‐20 0 $ 25,000.00 $ 25,000.00 $ 25,000.00 $ 25,000.00 $ 25,000.00 $ 25,000.00 $ ‐ $ ‐ $ (25,000.00) 19 SANITARY MANHOLE LINING V.F. $ 465.00 226.2 58.3 285 $ 105,183.00 $ 105,183.00 $ 105,183.00 $ 105,183.00 $ 105,183.00 $ 132,292.50 $ 132,292.50 $ 27,109.50 $ ‐ MANHOLE ADJUSTMENT RING AND CASTING 20 EACH $ 3,608.00 14 ‐1 13 REPLACEMENT (PAVEMENT) $ 50,512.00 $ 50,512.00 $ 50,512.00 $ 50,512.00 $ 46,904.00 $ 46,904.00 $ 46,904.00 $ ‐ $ (3,608.00) MANHOLE ADJUSTMENT RING AND CASTING 21 EACH $ 3,164.00 3 ‐1 1 3 REPLACEMENT (GRASS) $ 9,492.00 $ 9,492.00 $ 9,492.00 $ 9,492.00 $ 6,328.00 $ 6,328.00 $ 9,492.00 $ ‐ $ ‐ 22 MANHOLE CASTING REPLACEMENT (PAVEMENT) EACH $ 3,885.00 5 5 $ 19,425.00 $ 19,425.00 $ 19,425.00 $ 19,425.00 $ 19,425.00 $ 19,425.00 $ 19,425.00 $ ‐ $ ‐ 23 MANHOLE CASTING REPLACEMENT (GRASS) EACH $ 2,775.00 21 21 $ 58,275.00 $ 58,275.00 $ 58,275.00 $ 58,275.00 $ 58,275.00 $ 58,275.00 $ 58,275.00 $ ‐ $ ‐ 24 MANHOLE INSIDE DROP PIPING REPLACEMENT EACH $ 10,545.00 1 1 $ 10,545.00 $ 10,545.00 $ 10,545.00 $ 10,545.00 $ 10,545.00 $ 10,545.00 $ 10,545.00 $ ‐ $ ‐ 25 MANHOLE FILLET REPLACEMENT EACH $ 4,275.00 1 1 $ 4,275.00 $ 4,275.00 $ 4,275.00 $ 4,275.00 $ 4,275.00 $ 4,275.00 $ 4,275.00 $ ‐ $ ‐ 26 SANITARY MANHOLE MODIFICATION EACH $ 10,545.00 11 ‐1 1 11 $ 115,995.00 $ 115,995.00 $ 115,995.00 $ 105,450.00 $ 105,450.00 $ 105,450.00 $ 115,995.00 $ ‐ $ ‐ 27 SANITARY MANHOLE, 5’ DIA., TYPE A, OUTSIDE DROP EACH $ 27,750.00 1 1 $ 27,750.00 $ 27,750.00 $ 27,750.00 $ 27,750.00 $ 27,750.00 $ 27,750.00 $ 27,750.00 $ ‐ $ ‐ 28 SANITARY MANHOLE, 5’ DIA., TYPE A EACH $ 17,225.00 2 2 $ 34,450.00 $ 34,450.00 $ 34,450.00 $ 34,450.00 $ 34,450.00 $ 34,450.00 $ 34,450.00 $ ‐ $ ‐ 29 SANITARY MANHOLE, 4’ DIA., TYPE A EACH $ 10,000.00 5 1 6 $ 50,000.00 $ 50,000.00 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 10,000.00 $ ‐ 30 SANITARY MANHOLE REMOVAL EACH $ 2,220.00 6 6 $ 13,320.00 $ 13,320.00 $ 13,320.00 $ 13,320.00 $ 13,320.00 $ 13,320.00 $ 13,320.00 $ ‐ $ ‐ 31 HEY’S LIFT STATION CONNECTION L.S. $ 16,650.00 1 1 $ 16,650.00 $ 16,650.00 $ 16,650.00 $ 16,650.00 $ 16,650.00 $ 16,650.00 $ 16,650.00 $ ‐ $ ‐ 32 WOODBURN AVENUE INVERTED SIPHON REPLACEMENT L.S. $ 385,000.00 1 1 $ 385,000.00 $ 385,000.00 $ 385,000.00 $ 385,000.00 $ 385,000.00 $ 385,000.00 $ 385,000.00 $ ‐ $ ‐ 33 SANITARY SEWER, 18” DIA. L.F. $ 322.00 291 291 $ 93,702.00 $ 93,702.00 $ 93,702.00 $ 93,702.00 $ 93,702.00 $ 93,702.00 $ 93,702.00 $ ‐ $ ‐ 34 SANITARY SEWER, 12” DIA. L.F. $ 167.00 685 685 $ 114,395.00 $ 114,395.00 $ 114,395.00 $ 114,395.00 $ 114,395.00 $ 114,395.00 $ 114,395.00 $ ‐ $ ‐ 35 SANITARY SEWER, 8” DIA. L.F. $ 311.00 43 43 $ 13,373.00 $ 13,373.00 $ 13,373.00 $ 13,373.00 $ 13,373.00 $ 13,373.00 $ 13,373.00 $ ‐ $ ‐ 36 SANITARY SEWER COUPLING, 8” DIA. EACH $ 390.00 7 7 $ 2,730.00 $ 2,730.00 $ 2,730.00 $ 2,730.00 $ 2,730.00 $ 2,730.00 $ 2,730.00 $ ‐ $ ‐ 37 BYPASS PUMPING (INVERTED SIPHON CONSTRUCTION) L.S. $ 75,000.00 1 1 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ ‐ $ ‐ BYPASS PUMPING (HEY’S AND WINDSOR LIFT STATION 38 L.S. $ 20,000.00 1 1 FLOW) $ 20,000.00 $ 20,000.00 $ 20,000.00 $ 20,000.00 $ 20,000.00 $ 20,000.00 $ 20,000.00 $ ‐ $ ‐ 39 GRANULAR SELECT BACKFILL CU YD $ 61.00 411 74 485 $ 25,071.00 $ 29,585.00 $ 29,585.00 $ 29,585.00 $ 29,585.00 $ 29,585.00 $ 29,585.00 $ 4,514.00 $ ‐ 40 TEMPORARY SURFACE OVER TRENCH CU YD $ 89.00 118 23 141 $ 10,502.00 $ 12,549.00 $ 12,549.00 $ 12,549.00 $ 12,549.00 $ 12,549.00 $ 12,549.00 $ 2,047.00 $ ‐ 41 BITUMINOUS PAVEMENT REPLACEMENT, 4” SQ YD $ 68.00 874 874 $ 59,432.00 $ 59,432.00 $ 59,432.00 $ 59,432.00 $ 59,432.00 $ 59,432.00 $ 59,432.00 $ ‐ $ ‐ 42 PCC SIDEWALK REPLACEMENT, 5” SQ FT $ 18.00 87 76 163 $ 1,566.00 $ 1,566.00 $ 1,566.00 $ 1,566.00 $ 1,566.00 $ 2,934.00 $ 2,934.00 $ 1,368.00 $ ‐ 43 CURB & GUTTER REPLACEMENT L.F. $ 120.00 28 10.5 39 $ 3,360.00 $ 3,360.00 $ 3,360.00 $ 3,360.00 $ 3,360.00 $ 4,620.00 $ 4,620.00 $ 1,260.00 $ ‐ 44 GUARDRAIL REPLACEMENT L.S. $ 7,000.00 1 1 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ ‐ $ ‐ 45 SEEDING, CLASS 1 AND PULVERIZED TOPSOIL, 4” SQ YD $ 17.00 555 555 $ 9,435.00 $ 9,435.00 $ 9,435.00 $ 9,435.00 $ 9,435.00 $ 9,435.00 $ 9,435.00 $ ‐ $ ‐ 46 TRAFFIC CONTROL AND PROTECTION L.S. $ 50,000.00 1 1 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ ‐ $ ‐ 47 SANITARY MANHOLE – SPECIAL EACH $ 57,000.00 2 1 3 $ 114,000.00 $ 114,000.00 $ 114,000.00 $ 171,000.00 $ 171,000.00 $ 171,000.00 $ 171,000.00 $ 57,000.00 $ ‐ 48 SANITARY SEWER LINING ACCESS POINTS EACH $ 2,500.00 30 ‐11 19 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 47,500.00 $ ‐ $ (27,500.00) Totals $ 7,649,268.80 $ 7,655,829.80 $ 7,623,530.80 $ 7,630,942.80 $ 7,564,677.80 $ 7,594,415.30 $ 7,525,174.30 $ 337,226.50 $ (461,321.00) COR (+/‐) $ 6,561.00 $ (32,299.00) $ 7,412.00 $ (66,265.00) $ 29,737.50 $ (69,241.00) Final Cost Adjustment For Bid Items $ (124,094.50) NEGOTIATED ITEMS Units Unit Price Quantity Total Cost Change Order No. 2 Sanitary Sewer Point Repair L.S. $ 5,304.25 1 $ 5,304.25 Change Order No. 4 Temporary Detour Route – Woodburn Ave L.S. $ 52,195.00 1 $ 52,195.00 TOTAL $57,499.25 Page 136 of 154  809 East 2nd Street P.O. Box 367 Dixon, IL 61021 Phone: (815) 284-3381 August 13, 2025 City of Sterling Project: No: 1827D23 Brad Schrader Invoice No: 39329 212 Third Avenue Invoice Total: $8,319.60 Sterling, IL 61081 Project Manager: George Hansen Project: 1827D23 Sterling-Sanitary Sewer Lining Phase 1 (IEPA WPCRFL) Professional Services from June 29, 2025 to August 02, 2025 Bill Group 04 Construction Phase Statement for Engineering Services per the Engineering Agreement dated August 24, 2023. Services include on-site construction observation and project management. Professional Personnel Hours Rate Amount Principal Engineering Manager Hansen, George 1.00 242.00 242.00 Civil Engineer IV Long, Michael 18.00 155.30 2,795.40 Technician IV Dixon, Luke 38.50 137.20 5,282.20 Totals 57.50 8,319.60 Total Labor 8,319.60 Billing Limits Current Prior To-Date Labor 8,319.60 114,540.09 122,859.69 Limit 420,000.00 Remaining 297,140.31 Bill Group Total $8,319.60 Total Amount Due This Invoice $8,319.60 Outstanding Invoices Number Date Balance 39191 7/17/2025 6,855.40 Total 6,855.40 ___________________________________________________________________________________________________ Credit Card Payments: WHA will impose a 3% surcharge when paying by credit card Page 137 of 154  809 East 2nd Street P.O. Box 367 Dixon, IL 61021 Phone: (815) 284-3381 October 14, 2025 City of Sterling Project: No: 1827D23 Brad Schrader Invoice No: 39776 212 Third Avenue Invoice Total: $3,190.35 Sterling, IL 61081 Project Manager: George Hansen Project: 1827D23 Sterling-Sanitary Sewer Lining Phase 1 (IEPA WPCRFL) Professional Services from September 01, 2025 to October 04, 2025 Bill Group 04 Construction Phase Statement for Engineering Services per the Engineering Agreement dated August 24, 2023. Services include on-site construction observation and project administration. Professional Personnel Hours Rate Amount Principal Engineering Manager Hansen, George 1.00 242.00 242.00 Civil Engineer IV Long, Michael 7.50 155.30 1,164.75 Technician IV Dixon, Luke 13.00 137.20 1,783.60 Totals 21.50 3,190.35 Total Labor 3,190.35 Billing Limits Current Prior To-Date Labor 3,190.35 128,713.91 131,904.26 Limit 420,000.00 Remaining 288,095.74 Bill Group Total $3,190.35 Total Amount Due This Invoice $3,190.35 Outstanding Invoices Number Date Balance 39329 08/13/2025 8,319.60 39585 09/15/2025 5,854.22 Total 14,173.82 ___________________________________________________________________________________________________ Credit Card Payments: WHA will impose a 3% surcharge when paying by credit card Page 138 of 154  809 East 2nd Street P.O. Box 367 Dixon, IL 61021 Phone: (815) 284-3381 December 17, 2025 City of Sterling Project: No: 1827D23 Brad Schrader Invoice No: 40252 212 Third Avenue Invoice Total: $5,474.60 Sterling, IL 61081 Project Manager: George Hansen Project: 1827D23 Sterling-Sanitary Sewer Lining Phase 1 (IEPA WPCRFL) Professional Services from October 05, 2025 to November 29, 2025 Bill Group 04 Construction Phase Statement for Engineering Services per the Engineering Agreement dated August 24, 2023. Services include on-site construction observation and project administration. Professional Personnel Hours Rate Amount Civil Engineer IV Long, Michael 22.00 155.30 3,416.60 Technician IV Dixon, Luke 15.00 137.20 2,058.00 Totals 37.00 5,474.60 Total Labor 5,474.60 Billing Limits Current Prior To-Date Labor 5,474.60 131,904.26 137,378.86 Limit 420,000.00 Remaining 282,621.14 Bill Group Total $5,474.60 Total Amount Due This Invoice $5,474.60 Outstanding Invoices Number Date Balance 39776 10/14/2025 3,190.35 Total 3,190.35 ___________________________________________________________________________________________________ Credit Card Payments: WHA will impose a 3% surcharge when paying by credit card Page 139 of 154  Illinois Environmental Protection Agency 1021 North Grand Avenue East P.O. Box 19276 Springfield Illinois 62794-9276 (217) 782-3397 Illinois Water Revolving Loan Fund Request for Loan Disbursement Loan Recipient: City of Sterling Loan #: L17-3428 Service Dates for this Request: From: 7/30/2025 Request #: 8 To: 11/30/2025 Date: 12/31/2025 Complete this form for each request for disbursement from the State Water Revolving Fund pursuant to the executed loan agreement. Report total cumulative costs incurred to date and submit copies of all supporting invoices. Submit cost allocation if there are other funding sources. Please complete, print, sign, scan, and email to EPA.LoanMgmt@illinois.gov Eligible Budget (per loan agreement Total Cumulative Total Cumulative +/- IEPA approved Costs Eligible Costs change orders) Incurred to Date Incurred to Date Legal/Administrative Design Engineering $365,000.00 $254,885.45 $253,685.45 Construction Engineering $420,000.00 $131,524.64 $131,081.55 Construction (before retainage) $7,649,268.80 $6,832,747.55 $6,832,747.56 - List each contractor separately Other: Contingency $229,478.06 TOTAL COSTS TO DATE $7,219,157.64 $7,217,514.56 Less Retainage $341,637.39 $341,637.39 - List each contractor separately Less Paid with Other Funding Sources Less Total Interest Earned on Invested Funds Less Total Disbursements to Date $6,758,107.12 Less Rounding adjustment for bonds (if necessary) NET DISBURSEMENT REQUESTED $117,770.05 FOR AGENCY USE ONLY Prepared by: Date: Approved by: Date: Rev. 3/2021 Request for Loan Disbursement Page 1 of 2 Page 140 of 154  Request # 8 Loan # L17-3428 Please indicate compliance with the following by marking the checkbox: This disbursement request constitutes a report in accordance with Section 4(b)(2) of the Illinois Grant Funds Recovery Act (30 ILCS 705/4(b)(2)) and is intended to describe the progress of the project and the expenditure of the loan funds related thereto. The loan recipient is in compliance with all Standard and Special Conditions of the Loan Agreement and any subsequent Amendments executed for this loan project. No refunds, rebates, or credits have been received by the loan recipient. The loan recipient is in compliance with the wage rate requirements established in rules issued by the U.S. Department of Labor to implement the Davis-Bacon Wage Act and other related acts (29 CFR Parts 1, 3, and 5). Certified payroll records for the time period covered by the submitted invoices are being maintained and are available for review. If this disbursement contains construction costs, the Illinois Works Apprenticeship Initiative Periodic Report is included with this request. Only applies to loans issued since May 8, 2020. Engineering charges have been reviewed, and are reasonable, supported, and separated with documentation and in accordance with the approved engineering contract. The loan recipient acknowledges that no construction observation charges after the approved final completion date are eligible for loan reimbursement. Each prime contractor has current and appropriate insurance coverage including workman's compensation, public liability and property damage, fire, and extended coverage including "All Risk" type of Builder's Risk Insurance. Flood insurance has been acquired and maintained on eligible insurable structures under construction pursuant to the National Flood Insurance Act of 1968, as amended; or official exclusion from flood insurance requirements has been received from the Federal Emergency Management Agency; or there are no insurable structures located within a flood plain. This is a first or final disbursement request and the additional checklist has been completed and submitted. Please complete, print, sign, scan, and email to EPA.LoanMgmt@illinois.gov I hereby certify that this request for disbursement is, to the best of my knowledge and belief, a true and accurate request for disbursement, that it is made in accordance with the conditions of the loan for the project, and that I am authorized to request disbursement on behalf of the borrower. Scott Shumard City Manager Authorized Representative (Printed Name) Title Signature Date Rev. 3/2021 Request for Loan Disbursement Page 2 of 2 Page 141 of 154 PROGRAM DEVELOPMENT Project Support – Letter of Understanding FAP 561 (IL 40 and IL 2) Section (8Z&(32W&32WZ)) RS&SW Whiteside County D-92-160-26 Contract 64V42 Agreement No. LU226047 January 14, 2026 Honorable Diana Merdian Mayor 212 3rd Avenue Sterling, Illinois 61081 Dear Mayor Merdian: The City of Sterling, hereinafter called CITY, coordinated with the Illinois Department of Transportation, hereinafter called STATE, have agreed to enter into this Letter of Understanding to outline each parties’ obligations and intent for their respective projects described below. The CITY intends to upgrade eight (8) ADA sidewalk ramps (Americans with Disabilities Act), four (4) are at the intersection of IL 2 (East 3rd Street) and 2nd Avenue and four (4) are at the intersection of IL 2 (East 3rd Street) and 3rd Avenue, including any required land acquisition and coordination of utility adjustments or relocations within the limits of the City of Sterling. After the CITY completes their portion of the upgrades mentioned above, the STATE in exchange agrees to mill, pavement patch and resurface the traffic through lanes and the parking within the areas described herein at the STATE’s cost. The roadway segments to be performed on the STATE’s contract will be the following; IL 40 (Locust Street) from a point just north of East 5th Street to East 2nd Street; East 2nd Street from IL 40 (Locust Street) to 1st Avenue; 1st Avenue from East 2nd Street to IL 40 (Locust Street); East 5th Street from IL 40 (Locust Street) to 1st Avenue; and IL 2 (East 3rd Street) from IL 40 (Locust Street) to a point just east of East 4th Street, in Sterling, Illinois. The STATE’s resurfacing project, will be let on a contract 64V42, targeted for the June 12, 2026 contract letting. The CITY agrees to provide an update to the STATE in mid-February of 2026 for the planned work described in the CITY’s ADA work described above, with the intent the CITY will bid and construct the ADA curb ramps prior to June 2026. The STATE agrees to complete their work after the CITY completes their portion of the upgrades. In the event funding or unforeseen timelines are not achievable, by the CITY or the STATE, each shall notify the other in a timely manner of the cancellation or schedule changes of the described work above. Page 142 of 154 Honorable Diana Merdian City of Sterling LU226047 Contract 64V42 Page Two January 14, 2026 The CITY agrees to utilize local funding for their ADA improvements, which will require an access permit from the STATE. Please contact Josh Goff, Access Permits Technician at 815-284-5966 or at Joshua.Goff@illinois.gov The CITY will utilize funds generated from CITY sales tax for the ADA work, however the CITY further agrees to administer the projects described above, in accordance with Local, State, and Federal policies. Your acceptance of this Letter of Understanding shall be considered as your approval of all terms described herein. Please sign and return this agreement to this office and retain a copy for your files. If you should have any questions, please contact Mr. Brad Cushman, Project Manager of this office at (815) 284-5996. Sincerely, Approved: Trisha Thompson, P.E. Region Two Engineer Diana Merdian, Mayor City of Sterling By: Michael J. Kuehn, P.E. Engineer of Program Development DV/ko Page 143 of 154 PROJECT START PROJECT ENDS Location Map FAP 561 (IL 40 & IL 2) Section (8Z&(32W&32WZ)) RS&SW Whiteside County Job No. D-92-160-26 Contract No. 64V42 ADA upgrades at: IL 2 (E 3rd St) and 2nd Ave IL 2 (E 3rd St) and 3rd Ave. Resurfacing: IL 40 (Locust St) from north of E. 5th St. to E. 2nd St E. 2nd St from IL 40 (Locust St) to 1st Ave. 1st Ave from E. 2nd St. to IL 40 (Locust St.) E. 5th St from IL 40 (Locust St) to 1st Ave IL 2 (E. 3rd St) from IL 40 (Locust St) to east of E. 4th St. Page 144 of 154  Agenda Item Background Item: Resolution No. R2026-01-01 Transferring Jurisdiction and Control of Real Property to the Industrial Development Commission Meeting Date: January 19, 2026 Public Content: Public Act 102–239 allows for the local industrial development commission to "use or dispose of surplus real estate owned by the municipality." The statutes that govern the Sterling Industrial Development Commission (SIDC) allow for more options in selling surplus property. By transferring jurisdiction and control of various lots in the City to the SIDC, the SIDC can then work to sell and dispose of these lots. By Statute, the SIDC has more flexibility in how lots can be sold. PIN 11-22-301-015 is a vacant parcel located on the corner of 7th Avenue and East 6th Street; the new property owner to the north would like to purchase it once it is transferred. PIN 11-21-278-002 1110 4th Ave will be sold to an investor to rehab and return it to the tax rolls. Recommended Action: Staff recommends approval of Resolution No. R2026-01-01 Transferring Jurisdiction and Control of Real Property to the Industrial Development Commission Attachments: 1. Resolution 2026-01-01 Transferring to SIDC Page 145 of 154  CITY OF STERLING ______________________________________________________________________________ RESOLUTION NO. 2026-01-01 RESOLUTION TRANSFERRING JURISDICTION AND CONTROL OF REAL PROPERTY TO THE INDUSTRIAL DEVELOPMENT COMMISSION ______________________________________________________________________________ ADOPTED BY THE CITY COUNCIL OF THE CITY OF STERLING THIS 19th DAY OF JANUARY, 2026 ______________________________________________________________________________ Published in pamphlet form by authority of the City Council of the City of Sterling, this 19th day of January, 2026. ______________________________________________________________________________ Page 146 of 154  RESOLUTION NO. 2026-01-01 RESOLUTION TRANSFERRING JURISDICTION AND CONTROL OF REAL PROPERTY TO THE INDUSTRIAL DEVELOPMENT COMMISSION WHEREAS, the City of Sterling (the “City”) is the owner of certain real property more particularly described on Exhibit A, attached hereto (the “Property”); and WHEREAS, the Property is currently held by the City for purposes of development after an abandoned property; and WHEREAS, the City of Sterling, acting pursuant to the provisions of Section 11-74-4 (8) of the Illinois Municipal Code (65 ILCS 5/1-1-1 et. seq.), has established an Industrial Development Commission (the “Commission”), and invested in said Commission the power and authority described and as authorized within said Section 11-74-4(8); and WHEREAS, the City has, from time to time, transferred authority and jurisdiction to the Commission for the development, sale and/or lease of various parcels of surplus real property owned by the City; and WHEREAS, the Mayor and City Council (collectively, the “Corporate Authorities”) have considered the needs of the City with respect to the Property and have determined such Property to be surplus real property and no longer suitable for the needs or uses of the City; and WHEREAS, the Corporate Authorities have determined it in the best interests of the City and its residents to transfer authority and jurisdiction of said Property to the Commission for the purposes herein stated. NOW, THEREFORE, BE IT RESOLVED by the Mayor and the City Council of the City of Sterling, Whiteside County, Illinois as follows: SECTION 1: The preambles to this resolution are true and correct and are hereby incorporated in this Section 1 as if more fully set forth herein. SECTION 2: The City does hereby transfer to the Industrial Development Commission of the City of Sterling the authority and jurisdiction over and governing the Property, as more particularly described on Exhibit A, attached hereto, for all purposes in order to accomplish the ends envisioned and to be promoted by Section 11-74-4(8) of the Illinois Municipal Code, and does specifically transfer and convey unto the Industrial Development Commission of the City of Sterling the power and authority as set forth and enumerated therein with respect to such Property. SECTION 3: The provisions and sections of this resolution shall be deemed to be separable, and the invalidity of any portion of this resolution shall not affect the validity of the remainder. 2 Page 147 of 154  SECTION 4: All resolutions and parts of resolutions in conflict herewith are, to the extent of such conflict, hereby repealed. SECTION 5: This resolution shall be in full force and effect from and after its passage and approval and publication as required by law. Passed by the Mayor and the City Council of the City of Sterling on the 19th day of January, 2026. Mayor ATTEST: City Clerk AYE NAY _____________________________ _______________________________ _____________________________ _______________________________ _____________________________ _______________________________ _____________________________ _______________________________ _____________________________ _______________________________ _____________________________ _______________________________ _____________________________ _______________________________ _____________________________ _______________________________ 3 Page 148 of 154  Exhibit A 1. Parcel # 11-21-278-002 1110 4th Avenue 2. Parcel # 11-22-301-015 4 Page 149 of 154  Agenda Item Background Item: Whiteside County Petition for the Subdivision Plat for PIN 1013306004 Meeting Date: January 19, 2026 Public Content: On January 15, the Plan Commission reviewed a Whiteside County Petition to subdivide 3.2 acres from the 71.9-acre parent parcel. The property is located outside the City limits but is within the 1.5-mile extraterritorial jurisdiction. The City Comprehensive Plan shows this area as agricultural and a long-term growth area for the city until utilities are available. Access to the proposed property is from Mill Street. Only part of the Mill Street ROW has been dedicated, and the plat illustrates only 33 feet of the land in front of the proposed parcel to be dedicated. Staff is recommending that additional land containing Mill Street be dedicated to the Emerson Road right-of-way at this time. A 30-foot-wide ROW on Mill Street should be dedicated to Emerson Road, and similarly for all parts of the parent parcel along Emerson Road. There will likely never be another time to get this land dedicated in the future. Recommended Action: The Plan Commission recommends that the City Council support the petition for a plat to create a 3.2-acre property from the parent parcel PIN 10-13-326-005. The City Council should provide a letter of No Objection regarding this matter to the Whiteside County Plan Commission, with the following conditions: 1. Dedication of 30-feet of right-of-way for Mill Road, extended from the proposed parcel to be created out to Emerson Road. 2. Dedication of 30-feet of right-of-way for Emerson Road for all parts of the parent parcel along Emerson Road. 3. Add notation to the plat specifying the Base Flood Elevation (BFE) and the floor elevation of the existing building. Page 150 of 154 Attachments: 1. ETJ-Suloff Deets Subdivision_2026 01 09 Page 151 of 154 memorandum To: Sterling Plan Commission Amanda Schmidt, Building & Zoning Superintendent From: Dustin Wolff, AICP, City Planner Cc: Scott Shumard, City Manager Tim Zollinger, City Attorney Date: January 9, 2026 RE: Suloff-Deets Subdivision REQUESTED ACTION: Recommendation to Whiteside County on Subdividing Land LOCATION: PIN 10-13-326-005 along Emerson Road and Mill Street in Hopkins Township BACKGROUND: The petitioner has submitted a Plat to subdivide 3.2 acres from the 71.9-acre parent. See Figure 1. Because the parent parcel lies within 1.5-miles of the City’s corporate limits, the City has review authority. The parcel to be created is located exactly 1.5-miles from the city limits. Figure 1: Plat create a 3.2-acre parcel outlined in RED from the 71.9 acre parent parcel outlined in YELLOW. \\corp.meadhunt.com\sharedfolders\entp\1953300\113830.01\TECH\rpts\Project\Land Divisions\Suloff-Deets Subdivision\ETJ-Suloff Deets Subdivision_2026 01 09.docx 1 Page 152 of 154 ANALYSIS: Zoning & Land Use All of the lands are zoned A-1 in the Town of Hopkins and are subject to Whiteside County zoning regulations. There are some existing structures on the parcel to be created, but they are not illustrated on the plat. It cannot be determined if the structures comply with setback requirements. See Figure 2. The City Comprehensive Plan illustrates this area as Agricultural, a long-term growth area for the City until utilities are available. Figure 2: Google StreetView image of the lands to be subdivided. Access & Right-of-Way Dedication Access to the proposed property is from Mill Street. Only part of the Mills Street ROW has been dedicated, and the plat illustrates only 33-feet of the lands in front of the proposed parcel to be dedicated. Staff is recommending that additional lands containing Mill Street be dedicated out to the Emerson Road right-of-way at this time. See Figure 3. A 30-foot wide ROW of Mills Road should be dedicated out to the Emerson Road and similarly for all parts of the parent parcel along Emerson Road. The will likely never be another time to get this land dedicated in the future. Floodplains & Wetlands Much of the parcel to be created is located in Flood Zone A and also contains wetlands. Figure 3: Detail of the plat area showing the lands proposed to be dedicated (RED) and the reocmmendation of staff for additional lands to be dedicated (YELLOW). \\corp.meadhunt.com\sharedfolders\entp\1953300\113830.01\TECH\rpts\Project\Land Divisions\Suloff-Deets Subdivision\ETJ-Suloff Deets Subdivision_2026 01 09.docx 2 Page 153 of 154 Zone A is considered a High-Risk Zone, and buildings are allowed, but the lowest occupied floor must be elevated to or above the Base Flood Elevation (BFE)—the expected height of floodwater in a 100-year event. The existing building does not appear to have a basement, but the floor elevation in relation to the BFE is not provided. This information should be indicated on the plat. Figure 4: Proposed Plat as submitted. RECOMMENDATION: Staff recommends that the Plan Commission and City Council support the petition for a plat to create a 3.2-acre property from parent parcel PIN 10-13-326-005. The City Council should provide a letter of No Objection regarding this matter to the Whiteside County Plan Commission, with the following conditions: 1. Dedication of 30-feet of right-of-way for Mill Road extended from the proposed parcel to be created out to Emerson Road. 2. Dedication of 30-feet of right-of-way for Emerson Road for all parts of the parent parcel along Emerson Road. 3. Add notation to the plat specifying the Base Flood Elevation (BFE) and the floor elevation of the existing building. \\corp.meadhunt.com\sharedfolders\entp\1953300\113830.01\TECH\rpts\Project\Land Divisions\Suloff-Deets Subdivision\ETJ-Suloff Deets Subdivision_2026 01 09.docx 3 Page 154 of 154