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Home My WebLink AboutO-25-29VILLAGE OF DEERFIELD CERTIFICATE I, Daniel Van Dusen, Deputy Village Clerk of the Village of Deerfield, Illinois, hereby certify that the foregoing ordinance entitled: "0-25-29: Adopting the Budget of the Village of Deerfield for the Fiscal Year Beginning January 1, 2026, and Ending December 31, 2026," is a true copy of an original ordinance that was duly passed and adopted by the recorded affirmative votes of a majority of the members of the President and Board of Trustees of the Village at a meeting thereof that was duly called and held at 7:30 p.m. on November 17, 2025, at the Village Hall, 850 Waukegan Road, and at which a quorum was present and acting throughout, and that said copy has been compared by me with the original ordinance signed by the Village President on November 17, 2025, and recorded in the Ordinance Book of the Village and that it is a correct transcript thereof and of the whole of said ordinance, and that said ordinance has not been altered, amended, repealed or revoked, but is in full force and effect. I further certify that the agenda for said meeting included the ordinance as a matter to be considered at the meeting and that said agenda was posted at least 48 hours in advance of the holding of the meeting in the manner required by the Open Meetings Act, 5 Illinois Compiled Statutes 120, and was continuously available for public review during the 48-hour period preceding the meeting. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Village, this 20* day of 6ovember 2025. (SEAL) �.00pF DF�"'''.. o a''��' o'; SEAL : c . 's 0� DANIEL VAN DUSEN Deputy Village Clerk 850 WAUKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 847.945.5000 FAX 847.945.0214 VILLAGE OF DEERFIELD LAKE AND COOK COUNTIES, ILLINOIS ORDINANCE 0-25-29 ADOPTING THE BUDGET OF THE VILLAGE OF DEERFIELD FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2026 AND ENDING DECEMBER 31, 2026 WHEREAS, the Village of Deerfield has adopted the statutory budget system provided for in the Illinois Municipal Code, 65 ILCS 5/8-2-9.1 through 5/8-2-9.11; and, WHEREAS, the Village's Budget Officer has compiled a tentative budget for the fiscal year beginning January 1, 2026; and, WHEREAS, the tentative budget for the fiscal year beginning January 1, 2026 has been made conveniently available to public inspection for at least ten (10) days prior to the passage of the budget; and, WHEREAS, a public hearing has been held on the tentative budget pursuant to public notice duly given by publication in a newspaper having general circulation in the Village of Deerfield at least one week prior to the time of the public hearing; and, WHEREAS, the corporate authorities of the Village of Deerfield find that it is in the best interest of the Village to adopt the budget attached hereto as Exhibit A as the of the Village of Deerfield for the fiscal year beginning January 1, 2026 and ending December 31, 2026. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF DEERFIELD, LAKE AND COOK COUNTIES, ILLINOIS, in the exercise of its home rule powers, as follows: SECTION 1: The corporate authorities of the Village of Deerfield do hereby approve and adopt the budget attached to this Ordinance as Exhibit A as the budget for the Village of Deerfield for the fiscal year beginning January 1, 2026, and ending December 31, 2026. SECTION 2: This Ordinance, and each of its terms, shall be the effective legislative act of a home rule municipality without regard to whether such Ordinance should: (a) contain terms contrary to the provisions of current or subsequent non -preemptive state law; or, (b) legislate in a manner or regarding a matter not delegated to municipalities by state law. It is the intent of the corporate authorities of the Village of Deerfield that to the extent that the terms of this Ordinance should be inconsistent with any non -preemptive state law, this Ordinance shall supersede state law in that regard within its jurisdiction. SECTION 3: That this Ordinance shall be in full force and effect from and after its passage, approval and publication in pamphlet form as provided by law. PASSED this 17th day of November 2025. AYES: Benton, Berg, Goldstone, Greenberg, Jacoby NAYS: None ABSENT: Oppenheim ABSTAIN: None APPROVED this 17th day of November , 2025. "TAayor ATTEST: �v OR4��t S In SEAL : � Village Jerk O p��4u � n utPttp Exhibit A 2026 Fiscal Year Budget VILLAGE OF DEERFIELD 2026 VILLAGE MANAGER'S BUDGET MESSAGE Municipal government provides a wide range of basic services on which we all depend: police protection, drinking water, sewage treatment, snow plowing and building inspections to name a few. The ability of an elected board to supply these services in an effective and efficient manner depends on its financial decisions. That is why of all the issues considered by the Village Board over the course of a year none is more important than the adoption of the annual budget. This budget reflects operations from January 1, 2026 through December 31, 2026, and meets all state mandated accounting and financial reporting requirements. The total expenditure budget for fiscal year 2026 is $62,759,716 which represents a 0.8% increase from last year's budget. This year's expenditure increase is partially due to a transfer from the General Fund to the Infrastructure Replacement Fund for capital projects along with a general increase in the cost of goods and services. General Fund transfers include a $1,169,550 transfer to the Refuse Fund, which represents a 3.5% increase from last year and reflects the property tax levy for this fund that has been reallocated to the General Fund since 2015. The Village anticipates issuing $5,600,000 in bonds to fund capital projects occurring in 2026 and 2027. Funding for the two-year capital improvement program includes $1.6 million from the Motor Fuel Tax (MFT), $8.6 million in bond proceeds and recurring revenue from the Infrastructure Replacement Fund (IRF). The 2026 capital improvement program totals $5,860,000. The operating component of the budget is $39.3 million, which is a 4.36% increase from the prior year. The increase in the operating component is due primarily to contractual increases in personnel services and other contractual services and commodities. Prior to COVID-19, program and service levels had been largely stable over the past decade and the budget prioritizes these activities as well as capital project funding that rebuilds an aging infrastructure. Reflecting the volatile economic conditions locally and statewide and a relatively stable but growing population, the Village continues to provide a high level of service with minimal staffing. For several years, the Village maintained vacancies and operated with a reduced workforce. The Village continues to evaluate workforce needs as positions are vacated through attrition and demands for service that evolve with changing demographics and technology. In 2026, no new positions are being created. PLANNING PROCESSES The Village Board has determined that a continued program of replacing and maintaining the infrastructure of the Village remains a key priority. The 2011 Qualified Energy Conservation Bonds will once again be abated in the total amount of $359,239. In 2020, the 2010A bonds were refunded resulting in a total estimated savings of $899,860 over the next 10 years. In 2021, the Village refunded its 2011A, 2012 and 2013 bonds resulting in a total estimated savings of $1.695 million over the next 10 years. The total Village levy will increase 7.49% to $9,237,695. The state of the economy, the fiscal position of the State of Illinois and continued legislative uncertainties generated by Springfield played a major role in budget deliberations this year. The lasting impacts of COVID- 19 have also created a paradigm shift in the local economy and impacted the way that people work, live and shop. The budget assumes a small increase in sales tax, food and beverage tax and hotel tax revenue, which continues to recover but remains below pre -pandemic levels. Since 2018, the budget reflects a state -imposed revenue cut to the Local Government Distributive Fund and a 1.5% administrative fee on Home Rule Sales Tax receipts received by the Village. However, revenue figures are budgeted for a slight increase when compared to last year, despite the inclusion of this state -imposed revenue cut. State income tax is distributed on a per -capita basis and with the completion of the 2020 Census the Village has experienced a population growth to 19,196 permanent residents. Due to past budgeting decisions, a low tax composition relative to other similarly situated communities, conservative spending practices, the relative strength of the micro economy in Deerfield and our strong fund balance, the Village has not had to implement the drastic personnel and program reductions that many local governments have found necessary. The Village has selectively filled open employee positions, implemented departmental reorganizations to gain efficiencies and eliminated unfilled full-time positions when possible. Over ten years ago, the Village Board undertook a comprehensive review of the Village's Water and Sewer Funds to address their structural deficits. Due to lower water usage that affects both water and sewer revenues, the Board approved a revenue plan that strategically increased water and sewer revenues to reverse the negative revenue projections. These rate increases along with strategic personnel changes and the completion of the water meter replacement project have eliminated the structural imbalance that previously affected these funds. This budget reflects that the Water Fund and Sewer Fund are projected to end the year with a positive fund balance, albeit a lower balance than at the beginning of the year. In 2021, Baxter & Woodman conducted a comprehensive rate analysis and recommended several years of rate increases to keep pace with increased costs and to build adequate reserves, especially in the Sewer Fund over the next five years. This year's budget includes a 5% increase in the Water and Sewer user fees. The water rate increase is to keep pace with wholesale increases from Highland Park and the sewer rate increase is to keep pace with increased costs and to build adequate reserves. The Deerfield Public Library remodeling project required the Village to issue approximately $12 million of General Obligation (GO) debt several years ago. Funding for this debt service, endorsed by the voters in the November 2010 referendum, comes from a combination of Library general revenues, fund balance and property taxes. All the debt is general obligation as the Village has unlimited home rule authority to raise taxes and enjoys a Aaa bond rating from Moody's, which was once again reaffirmed in 2021. The Village organizes its budget under several funds. Following are brief highlights of each major fund. GENERAL CORPORATE FUND This is the basic operating fund of the Village, which includes revenues and expenditures of all governmental activities, except those funds that must be accounted for independently under Illinois law. Revenues: The General Corporate Fund has projected new revenues of $28,195,372 which is a 4% increase over last year's budget. The General Fund property tax levy is $4,565,153 and reflects a $175,583 or 4% increase over last year. The entire property tax levy remains in the General Fund to support public safety. The Sales Tax revenue increases 3.75% as cost of items sold continues to increase. The Hotel Room Tax is projected to increase by $175,000 or 10%, to $1,900,000, as business travel and leisure and convention activity have continued to recover. Notably, this revenue is still budgeted at only 76% of the pre-COVID figures which approached $2.5 million in revenue. The state shared income tax is expected to increase $200,000, or 6.67%, as the Village has experienced population growth over the last 10 years and the economy recovers from COVID-19. Building permit revenue is budgeted at $1.3 million due to large development projects starting in 2025. The Village is experiencing strong residential and commercial remodeling activity. The telecom tax is expected to remain consistent with the prior year at $950,000 as the number of land lines is not anticipated to change. The tax does not apply to data transfers. Miscellaneous income includes rebates from solar panels that were installed at the Water Reclamation Facility (WRF) in 2025. Overall, revenues and reserves are sufficient to cover the operating costs of the fund. Expenditures: Total expenditures for the General Corporate Fund are budgeted at $30,437,896 which is a 0.3% increase from last year's budget. This includes General Fund transfers of $1,169,550 to the Scavenger Fund to support waste hauling operations since the property tax levy was eliminated in the Scavenger Fund in recent years. The Walgreen National Corporation sales tax rebate expenditure in the Finance Department budget reflects a slight decrease and totals $2,400,000 and is consistent with Walgreen's sales and production levels achieved recently. $75,000 is budgeted for the sales tax rebate with Jewel-Osco. The second full year of a tax rebate with Shake Shack totaling $90,000 is also included. There is a 11.4% increase in PPO employee health insurance charges and a 7.8% increase in HMO employee health insurance charges and 0.5% decrease to dental insurance. Personnel costs reflect a wage increase of 4% for non -union employees, which is consistent with the wage increases negotiated with the two unions. A four-year contract was negotiated with the Illinois Council of Police (Police Patrol Officers) and the Illinois Union of Operating Engineers (IUOE Local 150 — Public Works) commencing on January 1, 2023. Village operations are very labor intensive. The largest single operating cost relates to personnel. Personnel costs represent 71 % of the General Fund expenditures excluding economic incentive payments and transfers to the IRF and Scavenger Fund. Highlights of this year's expenditure budget include: ➢ The Walgreen's incentive expenditure is budgeted at $2.4 million. The Village retains 20% of the revenue from this agreement. Changes in the Walgreen's sales tax revenue are offset by changes in expenditures. Total economic incentive expenses are budgeted at $2.565 million. The original Economic Incentive Agreement with Walgreens National was negotiated in 2001 and was set to expire on December 31, 2021. In April of 2021, the Village and Walgreens National extended the Economic Incentive Agreement for 10 additional years, ending December 31, 2031. The new agreement also includes two additional five-year renewals. ➢ $1,169,550 General Fund transfer to the Scavenger Fund. ➢ A 4% increase in wages to both union and non -union personnel consistent with the approved collective bargaining agreements. WATER AND SEWER FUNDS The water and sewer utility systems operated by Deerfield are intended to be self -funding, based upon user charges for services. Revenues for operations are derived primarily from services furnished to utility customers. Other sources are interest earnings from cash invested on a short-term basis and connection fees from new construction where the Village's prior investments in its utilities operate to the advantage of new customers who did not share in that initial investment. Water Budget: Expenditures are budgeted at $6,683,388, which is an increase of 0.1 %, against new revenues of $6,772,500, which is an increase of 5.1 %. The expenditure level continues to reflect investments in water infrastructure and augments the meter change outs that were completed several years ago. The Village continues to see a decrease in revenue when compared with historical usage due to a fundamental reduction in the average usage. In 2019 and 2020, the Village received a 12-15% wholesale increase from Highland Park. In 2021, the Village received a 0% wholesale increase due to COVID-19 impacts. In 2024, the Village received a 9.5% wholesale increase from the City of Highland Park and they are projecting annual wholesale increases of 3.5% per year for 2025-2030 to pay debt service associated with the recent rehabilitation of their water treatment facility. This budget includes a pass through of the wholesale rate increase and recognition of rising labor costs and materials resulting in a 5% increase in water user rates for Deerfield customers from $6.80 to $7.14 per 100 cubic feet effective January 1, 2026. The fund will end 2025 with a positive cash balance. It will be imperative that the Village keep pace with wholesale rate increases to maintain a positive position in this fund in future years. Sewer Budget: The Sewer Fund expenditures are budgeted at $5,760,191, which is an increase of 5.1 %, against new revenues of $5,509,898 (increase of 3.5%). In 2021, the total number of units consumed were adjusted down to better reflect historical consumption. No substantial capital expenditures are included in this budget, as these items are included in the IRF. As discussed further below, the sewer rate will be increased 5% from $4.38 to $4.60 per 100 cubic feet effective January 1, 2026. The Village Board has considered the structural deficits that have previously existed in these funds and their inability to cover all operating and capital costs through the revenue base. In 2021, Baxter & Woodman conducted a comprehensive rate study to analyze the funds and made recommendations to the Village Board to keep the funds in a healthy financial position. The decision remains to fund operations entirely from user charges and to fund the capital expenses through the IRF. Over the last decade, the Board has implemented several strategic changes in the Water Fund, which helped return the fund to a positive balance. User rate increases in recent years have better reflected true operational expenses, an accelerated meter change out program was completed in 2023 bringing greater efficiency to the operation and major capital improvements have been completed that significantly reduced the amount of non -revenue water in the Village. In particular, the replacement of aging commercial meters last year will have a large impact on the accuracy of water reading and billing. In addition, the annual sewer lining program has lined over 20 miles of sewers and dramatically reduces the risk of sewer failures and the large expense of point repairs. While some of these strategies come with an inherent cost, they have helped the Village achieve the goal of bringing the Water and Sewer Fund back to a positive annual cash flow. At the end of 2026, the Water Fund is projected to end with a balance of $1,346,937. Prior to 2019, the Water Fund ended the year with a negative cash balance for nearly a decade. As projected, strategic user rate increases in the Sewer Fund over the last ten years have returned the fund to a positive position. The Sewer Fund will end the year with a fund balance of $752,526. The reduction in water units consumed has a significant impact on the Sewer Fund and future increases in this fund will be needed to keep pace with operating costs. SCAVENGER(REFUSE)FUND In 2021, the Village bid and awarded waste hauling services to Lakeshore Recycling Systems that saved the Village approximately $250,000 over the five-year contract term. The current contract expires on March 31, 2026. Current market rates point to a significant increase in the cost of waste hauling services. The 2026 single family user rate reflects an increase from $8.92 to $11.32 per month per household. In 2016, the property tax levy for this fund was reallocated to the General Fund and replaced by an inter -fund transfer. The inter -fund transfer for 2026 totals $1,169,550 which reflects a 3.5% increase from last year and covers nearly 60% of the cost of services based on current rates. This fund is projected to end 2026 with a reserve balance of $1,219,574. MOTOR FUEL TAX FUND The MFT budget projects State allotments of $880,000 in 2026. After saving MFT funds for multiple years, the Village used $1,300,000 in funding for the 2025 street rehab program. In 2026, this fund is budgeting expenditures of $800,000 resulting in a projected ending fund balance of $414,042. PENSION FUNDS For employees covered by the Illinois Municipal Retirement Fund, the Village contributed 8.55%, which is an increase from 7.60% in 2024, of each employee's eligible pay plus the employer's contribution of 7.65% for Social Security and Medicare coverage. The employee contributes 4.5% for IMRF and 7.65% for Social Security and Medicare coverage. The employer's contribution to the Police Pension Fund is also expensed through the Police Department budget and is financed through General Fund revenues. The contribution is actuarially determined as adequate for funding pension payments and for amortizing the actuarial reserve deficiency. Sworn police covered by this fund contribute 9.91 % of their basic wages but do not participate in Social Security. Additional income is derived from investment earnings. In 2025, the Village contributed the actuarially determined amount of $1.5 million, which increased from the prior year due to unrealized investment losses in prior years and a decrease in the investment rate assumption. The additional contribution to the Police Pension Fund enhances the Village's commitment to funding for rating agencies and allows for increased investment options. The Village expects the near -term contributions to increase each year barring any large changes in investment results. The Village is committed to making 100% of its annual required contribution to the pension funds. Contributions are expensed within each operating fund/department/division that has corresponding salary expense. CAPITAL PROJECTS The most obvious benefit of establishing a capital budget is the reinforcement of planning at all levels. It is an extremely valuable decision -making device used to 1) stabilize the volume of capital improvements at some relatively uniform level and 2) coordinate the capital costs and their financing with the attendant debt service demands on the operating budget. The rolling five-year capital plan has been extremely helpful both in scheduling major projects and in determining their financing. More than any other part of the budget, capital projects warrant detailed discussion between the Village Board and staff. Good financial management dictates that we closely review the major expenditures required in the future to maintain the community's infrastructure. Once long-range plans and projects are determined, priorities must be set and a funding program approved. The 2021 capital plan was significantly reduced as a result of the revenue impacts from COVID-19 but the 2022-2023 capital plan funding resumed normal levels of activity and included $7 million bond issuance. In 2024 the Village did not issue any new debt. This year's projects were funded through use of Motor Fuel Tax (MFT) and Rebuild Illinois (RBI) funds. Both funding sources are managed through the Illinois Department of Transportation and are required to follow strict guidance through their Bureau of Local Roads and Streets. Similarly, the 2025 Capital Plan included no new debt but instead leveraged $4.7 million in federal Surface Transportation Grant Funds for the reconstruction of Hazel Avenue. The total expenditure for Capital Improvements in 2025 was $11,710,000. Major capital projects scheduled for 2026 include (costs shown are Village totals for the fiscal year): ➢ Street Rehabilitation — ($2.3 million IRF, $800,000 MFT) ➢ Hazel Avenue Reconstruction ($250,000 IRF) ➢ Deerfield Road Generator Replacement— Engineering ($75,000 IRF) and construction ($800,000 IRF) ➢ Sanitary Sewer Lining ($400,000 IRF) The demand for capital improvements continues to be a pressing need and the 2026 program year reflects a significant investment in these services. As previously noted, $7 million in bonds were issued in 2021 to supplement funding for capital improvements completed in 2022 and 2023. No new debt was issued in 2024 or 2025. In 2026, bonds totaling $8.6 million are planned to be issued to fund the 2026 two-year Capital Improvement Program. In addition to bond proceeds, MFT, and Statewide Transportation Improvement Program funds, the 2026 program will be funded through a combination of Food and Beverage Tax receipts, '/4 of the Home Rule Sales Tax receipts, Infrastructure Maintenance Fee and interest earnings. In summary, this year's program will require the full attention of staff. These capital improvements have been prioritized to address areas that need roadway improvements as well as underground utility improvements. The project has been strategically planned to minimize disruption to the motoring public as much as possible. In recent years, significant road and/or water system improvements have been completed on Hazel Avenue, Waukegan Road, Mallard Lane, Fox Hunt Trail, Millstone Road, Shag Bark Lane, Charing Cross, Smoke Tree Road, Gordon Terrace, Woodvale Avenue, Warrington Road, Kenton Road, Knollwood Road, Ambleside Drive, Dimmeydale Drive, and Birchwood Avenue. Prior to this, roadway improvements were completed in the Woodland Park Area Subdivision (Woodland, Hawthorne, Oakwood, Woodbine), Pfingsten/Kate's Bridge, Brierhill Road, North Avenue, Deer Lake/Estate Drive, North Trail Subdivision and the Briarwood Vista Subdivision. VEHICLE/EQUIPMENT REPLACEMENT FUND This fund includes purchases of vehicles and equipment amounting to more than $5,000. Each operating department is charged an annual amount to offset these more expensive items from impacting the budget in any one given year. This year's proposed expenditures amount to $1,833,910. This fund's expenditures vary widely year to year depending on the replacement schedule for a given year. Due to continued supply chain delays, it has become difficult to pre -order and schedule deliveries for vehicles. ASSESSED VALUATION Over the past ten years, the taxable assessed valuations have changed as follows: Year Amount % Change 2014 $1,227,301,586 -0.1 2015 1,319,070,388 7.4 2016 1,407,512,362 6.0 2017 1,468,241,454 4.3 2018 1,460,222,579 -0.5 2019 1,524,116,833 4.3 2020 1,479,532,161 -2.9 2021 1,466,012,476 -0.9 2022 1,520,213,882 3.5 2023 1,583,205,059 4.1 2024 1,614,869,160(estimated) 2.0 DEBT SERVICE FUND As an Illinois Home Rule community by referendum, the Village has no legal debt limit and is authorized to issue debt without any requirement for a local referendum. In 2021, the Village issued $7 million of additional GO Bonds in coordination with the refunding of the 2011A, 2012 and 2013 bonds. The refunding portion resulted in total estimated savings of $1.695 million over the following ten years. Similarly, in 2020, the Village issued $6.28 million of GO bonds to refund the 2010A (Build America) bonds resulting in a total savings of $899,860 over the next decade. In 2018, the Village issued $5.97 million of GO bonds and the full debt service amount associated with the issuance was abated. In 2020, for the first time the debt service amount of $438,330 associated with the 2018 bond issuance appeared on the tax bills. In 2017, the Village refunded $3.215 million of 2008 GO bonds and issued approximately $2.485 million in new debt to complete the accelerated three-year (2015 through 2017) capital improvement plan. The Village currently has six outstanding GO debt issues, $12.48 million of 2011 Series B, $5.205 million of the 2015 Series, $3.45 million of the 2017 Series, $4.280 million of the 2018 Series, $3.4 million of the 2020 Series and $15.955 million of the 2021 Series. In addition, the Village has outstanding debt of $3.56 million relating to the Library improvement project, which is supported by the Library's property tax payers. As of December 31, 2025, the Village of Deerfield's total outstanding bonded General Obligation debt of $48,330,000 is 3.05% of its total 2023 assessed valuation. When considering that, in Illinois, non -Home Rule communities are allowed a ratio of 8.6%, the Village, as a Home Rule community, can be proud of its low debt service obligations. The Village of Deerfield currently has a Aaa bond rating from Moody's Investors Service, Inc., an accomplishment shared by few municipalities in the United States. This rating was reaffirmed in October 2021. The Village Board has indicated that it will examine the financial status of the Village each year prior to the final adoption of the annual tax levy with a preference for abating debt service requirements for the Qualified Energy Conservation Bonds. The Village Board used federal credits of $359,239 to abate a portion of the 2025 required Property Tax Levy resulting in a total debt service property tax levy of $4,222,542. PROPERTY TAX LEVY The 2025 Property Tax Levy, to be collected in 2026, for all Village funds is $8,787,695. The levy reflects a 2.26% increase from the extended 2024 levy. As discussed above, this includes abatement of the debt service associated with the Qualified Energy Conservation Bonds. The 2025 levy is distributed as follows: $4,565,153 to the General Fund and $4,222,542 for the various GO debt service requirements, which relate to the wastewater treatment plant reconstruction project and various other capital projects. Village property taxes for 2025 represent approximately 6% of the total property tax bill in the Village. Additional debt of $8.6 million is expected in early 2026 and is anticipated to increase the 2025 Property Tax Levy. The 2026 Library levy increases 5% to $5,770,350. This levy was approved by the Library Board and accepted by the Village Board, as statutorily required. SUMMARY Preparing the annual budget is a thorough and time-consuming process and one that the Village Board takes very seriously. As fellow taxpayers, they too want to hold the line on taxes, but without sacrificing the number and quality of services rendered and making sound investments in infrastructure. I wish to acknowledge the efforts of the Village Board and all departments in compiling this document and to thank them for their professional support. Special thanks are extended to the Director of Finance and all finance department personnel who do the majority of the budget preparation. We hope that you find it both informative and helpful in implementing our financial plan for the fiscal year between January 1, 2026 and December 31, 2026. KENT STREET Village Manager Village of Deerfield - Exhibit A 2025 Property Tax Levy with comparison to 2024 2024 2024 2025 2025 Percent Dollar Fund Levy Levy Abatements Net Change Change Purpose Extended Budget (Reduction) Lev (24 --3, 25 24 --> 25) General Fund $4,389,570 $4,565,153 $0 $4,565,153 4.00% $175,583 Scavenger Fund 0 0 0 0 - 0 Infrastructure 0 0 0 0 - 0 Debt Service Fund 4,204,142 5,271,781 599,239 4,672,542 11.14% 468,400 Total Village Levies 7.49% 8,593,712 9,836,934 599,239 9,237,695 643,983 Library 4,838,000 5,079,900 0 5,079,900 5.00% 241,900 Library Debt Service 690,700 690,450 0 690,450 -0.04% -250 Total 6.27% 14,122,4121 15,607,2841 599,2391 15,008,045 885,633 ROY/+MOY-11y Exhibit B 2025 Property Tax Levy with Five Year Comparison Proposed Fund 2021 2022 2023 2024 2025 General 3,902,311 4,058,403 4,220,740 4,389,570 4,565,153 Scavenger 0 0 0 0 0 Infrastructure 0 0 0 0 0 Debt Service (net) 4,155,492 4,175,792 4,202,192 4,204,142 4,672,542 8,057,803 8,234,195 8,422,932 8,593,712 9,237,695 Total Village Library 5,066,450 5,069,950 5,297,200 5,528,7001 5,770,350 Combined Levy 13,124,253 13,304,145 13,720,132 14,122,412 15,008,045 Tax Rate History EAV 1,466,012,476 1,520,213,882 1,583,205,059 1,614,869,160 1,647,166,543 Tax Rate( per $100) (est) (est) Village (blended) 0.550 0.542 0.532 0.532 0.561 Library (blended) 0.346 0.334 0.335 0.342 0.350 Combined 0.895 0.8751 0.8671 0.875 0.911 10/27/2025 Exhibit C - Abatement Analysis - Debt Service - 2025 Levy QECB 2011B WRF Corporate Corporate Corporate Corporate Corporate Corporate Corporate Corporate Purpose Purpose Purpose Purpose Purpose Purpose Purpose Purpose 2015 2017 2018 2020 2020 2021 2021 2026' non-WRF WRF non-WRF WRF Total (Debt Service Levies $1,225,000 $669,350 $440,138 $435,930 $296,665 $444,998 $336,000 $733,700 $690,000 $5,271,781 Abate from: General Fund TIF Increment QECB Rebate 359,239 Total Abatement 359,239 0 Net Levy $865,761 $669,350 0 0 0 0 0 0 $440,138 $435,930 $296,665 $444,998 $336,000 $733,700 0 240,000 240,000 359,239 240,000 599,239 $450,000 $4,672,542 1012712025 'Estimated Exhibit D 2024 Property Tax Levy with Three Year Projection Proposed Projected Projected Projected Fund 2024 2025 2026 2027 2028 General 4,389,570 4,565,153 4,747,759 4,937,669 5,135,176 Scavenger 0 0 0 0 0 Infrastructure 0 0 0 0 0 Debt Service (net) 4,204,142 4,672,542 4,931,541 4,843,266 4,829,454 8,593,712 9,237,695 9,679,300 9,780,935 9,964,630 Total Village Library 5,528,700 5,770,350 6,001,164 6,241,211 6,490,859 Combined Levy 14,122,412 15,008,045 15,680,464 16,022,146 16,455,489 Tax Rate History EAV 1,614,869,160 1,647,166,543 1,680,109,874 1,713,712,072 1,747,986,313 Tax Rate( per $100) (est) (est) (est) (est) (est) Village 0.532 0.561 0.576 0.571 0.570 Library 0.342 0.350 0.357 0.364 0.371 Combined 0.875 0.911 0.933 0.935 0.941 2026 through 2028 projections include 4% increases in the General and Library levies. Actual levies will be determined in future years. Exhibit E Effect on a Median Priced House ($500,000 market value) Village -Only Tax Levy 2024 Village Tax 2025 Village Tax 2026 Village Tax 2027 Village Tax 2028 Village Tax $886.94 $953.40 $998.98 $1,009.47 $1, 028.42 10/27/2025 VILLAGE OF DEERFIELD 2025 BUDGET SUMMARIES BY FUND 1 /1 /2025 12/31 /2025 AUDITED PROJECTED PROJECTED BEGINNING NEW PROJECTED ENDING FUND FUND BALANCE REVENUES EXPENDITURES FUND BALANCE General $30,385,452 $29,424,320 $30,310,838 $29,498,934 Sewer 1,229,756 5,320,578 5,547,515 1,002,819 Water 1,439,130 6,396,500 6,577,805 1,257,825 Garage 18,117 496,000 489,940 24,177 Subtotal "Operational' Funds 33,072,455 41,637,398 42,926,098 31,783,755 MFT 686,042 948,000 1,300,000 334,042 Refuse (Solid Waste) 1,195,324 1,797,000 1,740,950 1,251,374 Debt Service 529,618 4,559,081 4,533,281 555,418 2011B Debt Service Sinking Fund 9,207,944 910,000 1,200 10,116,744 Infrastructure Replacement (inc. Bond Proc) 3,281,184 5,607,000 9,130,000 (241,816) Parking Lots (187,716) 162,000 218,800 (244,516) Vehicle & Equipment Replacement 6,675,724 1,336,829 731,159 7,281,394 Downtown TIF 236,556 275,000 3,010,000 (2,498,444) COMBINED VILLAGE FUNDS $54,697,131 $57,232,308 $63,591,488 $48,337,951 Police Pension $64,965,446 $5,600,000 $4,059,400 $66,506,046 Certain funds are restricted in that available funds may only be used for expenditures allowed with said fund. Figures for proprietary funds represent available cash balances. VILLAGE OF DEERFIELD 2026 BUDGET SUMMARIES BY FUND 1/1/2026 12/31/2026 PROJECTED PROJECTED BEGINNING BUDGET NEW BUDGET ENDING FUND FUND BALANCE REVENUES EXPENDITURES FUND BALANCE General $29,498,934 $28,195,372 $30,437,896 $27,256,410 Sewer 1,002,819 5,509,898 5,760,191 752,526 Water 1,257,825 6,772,500 6,683,388 1,346,937 Garage 24,177 496,000 515,450 4,727 Subtotal "Operational" Funds 31,783,755 40,973,770 43,396,925 29,360,600 MFT 334,042 880,000 800,000 414,042 Refuse (Solid Waste) 1,251,374 2,003,050 2,034,850 1,219,574 Debt Service 555,418 5,012,231 5,002,431 565,218 2011E Debt Service Sinking Fund 10,116,744 825,000 51,500 10,890,244 Infrastructure Replacement (inc. Bond Proc) (241,816) 7,902,000 5,060,000 2,600,184 Parking Lots (244,516) 161,000 218,100 (301,616) Vehicle & Equipment Replacement 7,281,394 1,137,484 1,833,910 6,584,968 Downtown TIF (2,498,444) 3,275,000 340,000 436,556 COMBINED VILLAGE FUNDS $48,337,951 $62,169,535 $58,737,716 $51,769,770 Police Pension $66,506,046 $3,360,000 $4,022,000 $65,844,046 Certain funds are restricted in that available funds may only be used for expenditures allowed with said fund. Figures for proprietary funds represent available cash balances. Available balance is based on estimated prior year end totals. BUDGET SUMMARY - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND/REVENUE SOURCE 2023 2024 2025 2025 2026 25->26 GENERAL FUND (10) Taxes------------------------------------------------------------------------- ---------- - -Corporate Property Tax 4,169,342 4,212,074 4,389,570 4,389,570 4,565,153 4.00% -Sales Tax 5,539,098 5,368,720 5,400,000 5,105,000 5,602,500 3.75% -Home Rule Sales Tax 3,200,403 2,853,152 3,425,000 3,075,000 3,525,000 2.92% -Hotel/Motel Tax 2,151,803 2,178,132 1,725,000 1,900,000 1,900,000 10.14% -State Income Tax 3,065,974 3,259,873 3,000,000 3,300,000 3,200,000 6.67% -State Use Tax 747,205 680,414 600,000 315,000 100,000 -83.33% -Personal Property Replacement Tax 416,188 244,275 250,000 180,000 200,000 -20.00% -Telecommunications Tax 901,311 827,062 950,000 2,200,000 950,000 0.00% -Electric Utility Tax 1,007,663 997,054 1,100,000 950,000 1,000,000 -9.09% -Court/Local Ordinance 138,761 138,504 162,500 155,500 167,500 3.08% LicenseFees ------------------------------------------------ ------------------------------- -Business 37,008 50,412 45,500 50,500 50,500 10.99% -Liquor 70,000 65,975 60,000 60,000 60,000 0.00% -Vehicle 327,680 321,818 330,000 330,000 330,000 0.00% -Other 1,125 1,575 3,000 3,000 3,000 0.00% PermitFees ------------------------------ ------- ---------------- ---------------------- -------- -Building 1,006,132 1,960,698 2,200,000 2,200,000 1,300,000 -40.91% -Other 26,000 115,300 100,000 100,000 100,000 0.00% InspectionFees ------------------------ ------------------------ - --- --------------------- -Engineering 53,919 11,530 230,000 697,000 570,000 147.83% Other-------------------- ---------------------------------------------- ------------------- -Dispatching Services 1,634,883 876,952 835,000 835,000 835,000 0.00% -Interest Earned (net) 1,565,296 1,801,956 500,000 1,500,000 750,000 50.00% -Special Police Services 326,608 375,730 303,000 303,000 303,000 0.00% -Activity Donations 32,021 39,795 35,000 55,000 55,000 57.14% -Grants 139,466 383,874 110,000 335,000 110,000 0.00% -Transfers In 206,156 190,646 293,250 243,250 293,250 0.00% -Cable Franchise Fees 424,240 382,621 450,000 400,000 400,000 -11.11% -Auction Proceeds 726 335 7,500 2,500 7,500 0.00% -Rental Income 314,488 204,237 305,000 305,000 315,000 3.28% -False Alarm Fees 18,300 14,375 15,000 15,000 15,000 0.00% -Miscellaneous 317,230 1,186,158 285,000 420,000 1,487,969 422.09% TOTAL NEW REVENUE 27,839,026 28,743,247 27,109,320 29,424,320 28,195,372 4.01% Adjustment (To) From Fund Balance (2,931,482) (2,718,833) 3,241,969 886,518 2,242,524 -30.83% TOTAL EXPENDITURES 26,024,414 30,351,289 30,310,838 30,437,896 0.29% ,2�-4�,9�07,544 WATER FUND (50) -Water Sales 5,731,520 5,911,532 6,120,000 6,120,000 6,426,000 5.00% -Interest Earned 76,674 117,324 20,000 55,000 20,000 0.00% -Miscellaneous/Contributions 4,898,182 729,147 301,500 221,500 326,500 8.29% TOTAL NEW REVENUE 10,706,376 6,758,003 6,441,500 6,396,500 6,772,500 5.14% Adjustment (To) From Retained Earnings (4,319,331) 153,630 236,463 181,305 ,89,112) -137.69% TOTAL OPERATING EXPENSES 6,387,045 6,911,633 6,677,963 6,577,805 6,683,388 0.08% BUDGET SUMMARY - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND/REVENUE SOURCE 2023 2024 2025 2025 2026 25->26 SEWER FUND (54) -Sewer Use Fees 3,471,882 3,434,296 3,569,700 3,569,700 3,749,000 5.02% -Interest Earned 65,208 65,415 40,000 45,000 40,000 0.00% -Miscellaneous/Transfers/Contributioi 3,213,140 3,148,500 1,713,778 1,705,878 1,720,898 0.42% TOTAL NEW REVENUE 6,750,230 6,648,211 5,323,478 5,320,578 5,509,898 3.50% Adjustment (To) From Retained Earnings (1,418,585) (1,134,934) 155,292 226,937 250,293 61.18% TOTAL OPERATING EXPENSES 5,331,645 5,513,277 5,478,770 5,547,515 5,760,191 5.14% MOTOR FUEL TAX FUND (14) -Intergov. Transfer In 868,944 917,288 800,000 910,000 850,000 6.25% -Interest Inc./Misc. 160,369 103,151 40,000 38,000 30,000 -25.00% TOTAL NEW REVENUE 1,029,313 1,020,439 840,000 948,000 880,000 4.76% Adjustment (To) From Fund Balance (1,029,313) 2,951,687 460,000 352,000 (80,000) -117.39% TOTAL EXPENDITURES 0 3,972,126 1,300,000 1,300,000 800,000 -38.46% GARAGE FUND (70) -Charges for Service 441,005 435,648 480,000 480,000 485,000 1.04% -Interest Earned/Misc. 16,632 14,859 10,500 16,000 11,000 4.76% TOTAL NEW REVENUE 457,637 450,507 490,500 496,000 496,000 1.12% Adjustment (To) From Fund Balance (22,843) 105,753 14,200 (6,060) 19,450 36.97% TOTAL EXPENDITURES 434,794 556,260 504,700 489,940 515,450 2.13% POLICE PENSION FUND (80) -Employer Contribution 1,174,781 1,346,333 1,400,000 1,500,000 1,600,000 14.29% -Employee Contribution 517,933 537,282 535,000 540,000 560,000 4.67% -Invest. Income/Misc. 7,338,067 5,708,908 1,200,000 3,560,000 1,200,000 0.00% TOTAL NEW REVENUE 9,030,781 7,592,523 3,135,000 5,600,000 3,360,000 7.18% Adjustment (To) From Fund Balance (5,459,395) (3,956,115) 858,300 (1,540,600) 662,000 -22.87% TOTAL EXPENDITURES 3,571,386 3,636,408 3,993,300 4,059,400 4,022,000 0.72% DEBT SERVICE FUND (35) -Property Taxes 3,548,743 3,479,421 3,479,142 3,479,142 3,947,542 13.46% -Interest Earned/Misc./QECB Credit 1,117,389 1,134,327 1,064,939 1,079,939 1,064,689 -0.02% TOTAL NEW REVENUE 4,666,132 4,613,748 4,544,081 4,559,081 5,012,231 10.30% Adjustment (To) From Fund Balance (165,976) (85,293) (10,800) (25,800) (9,800) -9.26% TOTAL EXPENDITURES 4,500,156 4,528,455 4,533,281 4,533,281 5,002,431 10.35% 2011B DEBT SERVICE SINKING FUND (36) -Property Taxes 725,000 725,000 725,000 725,000 725,000 0.00% -Interest Earned 386,817 316,938 75,000 185,000 100,000 33.33% TOTAL NEW REVENUE 1,111,817 1,041,938 800,000 910,000 825,000 3.13% Adjustment (To) From Fund Balance (1,110,808) (1,040,815) (748,500) (908,800) (773,500) 3.34% TOTAL EXPENDITURES 1,009 1,123 51,500 1,200 51,500 0.00% BUDGET SUMMARY - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND/REVENUE SOURCE 2023 2024 2025 2025 2026 25->26 INFRASTRUCTURE REPLACEMENT (22) including bond proceeds -Transfers in 0 0 1,000,000 3,250,000 0 -100.00% -Home Rule Sales Tax 1,066,801 951,051 1,140,000 1,027,000 1,177,000 3.25% -Food & Beverage Tax 809,391 819,007 700,000 810,000 750,000 7.14% -Infrastructure Maintenance Fee 312,568 391,077 300,000 400,000 300,000 0.00% -Other (Grants/Bond Proc.) 1,268,717 124,696 0 0 5,600,000 N/A -Interest Earned 312,139 182,044 75,000 120,000 75,000 0.00% TOTAL NEW REVENUE 3,769,616 2,467,875 3,215,000 5,607,000 7,902,000 145.79% Adjustment (To) From Fund Balance 3,685,008 694,391 2,385,000 3,523,000 (2,842,000) -219.16% TOTAL EXPENDITURES 7,454,624 3,162,266 5,600,000 9,130,000 5,060,000 -9.64% VEHICLE & EQUIPMENT REPLACEMENT FUND (21) -Interfund Transfer 950,702 1,075,754 1,085,829 1,085,829 1,011,484 -6.85% -interest/Misc. 462,542 614,667 126,000 251,000 126,000 0.00% TOTAL NEW REVENUE 1,413,244 1,690,421 1,211,829 1,336,829 1,137,484 -6.13% Adjustment (To) From Fund Balance 875,585, 1,071,262. 489,258 (605,670i 696,426 42.34% TOTAL EXPENDITURES 537,659 619,159 1,701,087 731,159 1,833,910 7.81% DOWNTOWN TIF #3 (25) -Tax Increment 0 231,362 150,000 265,000 265,000 76.67% -interest/Misc. 0 5,194 2.500 10.000 3,010,000 120300.00% TOTAL NEW REVENUE 2047.54% Adjustment (To) From Fund Balance 0 (236,5561 (52,500) 2,735,000 (2,935,000) 5490.48% TOTAL EXPENDITURES 0 0,000 240.00% _ _ _ __ __ _ _ - - _ _ _ �. �rt.�3m� a.-e'nlm�. o.�"�..Sx :Rm...�a"�'f �ar�.-mufmaTeid.��f��'i.fn. �61,� yam. ��. 's:`,� .rk_'f`A��..m�iu•.:. .�Tdr. 3..: SOLID WASTE SYSTEM (58) -User Fees 600,525 625,751 627,000 627,000 808,500 28.95% -Property Taxes 0 0 0 0 0 N/A -Interfund Transfer 1,054,800 1,091,700 1,130,000 1,130,000 1,169,550 3.50% -Miscellaneous 4,253 4,857 10,000 10,000 10,000 0.00% -Interest 33,929 35,944 15,000 30,000 15,000 0.00% TOTAL NEW REVENUE 1,693,507 1,758,252 1,782,000 1,797,000 2,003,050 12.40% Adjustment (To) From Fund Balance (163,343) (119,569) (3,150) (56,050) 31,800 -1109.52% TOTAL OPERATING EXPENSES 1,530,164 1,638,683 1,778,850 1,740,950 2,034,850 14.39% BUDGET SUMMARY - FOUR YEAR COMPARISON YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG FUND/REVENUE SOURCE 2023 2024 2025 2025 2026 25->26 COMM. STATION PARKING (60) -User Fees 156,549 175,317 158,000 162,000 161,000 1.90% -Misc. Revenue 0 0 0 0 0 N/A -Interest 0 8,657) 0 0 0 N/A TOTAL NEW REVENUE 156,549 166,660 168,000 162,000 161,000 1.90% Adjustment (To) From Fund Balances 62,276 48,898 60,100 56,800 57,100 -4.99% TOTAL EXPENDITURES 218,825 215,558 218,100 218,800 218,100 0.00% TOTAL NEW REVENUES 68,624,228 63,188,380 55,203,208 62,832,308 65,529,535 18.71% Adjustment (To) From Fund Balance 13,749,377) �6,409,018; 7,085,632 4,818,580 2,769,819)-139.09% TOTAL EXPENDITURES 54,874,851 56,779,362 62,288,840 67,650,888 62,759,716 0.76% 0.6 0.5 0.4 w F- 0.3 0.2 0.1 0 VILLAGE PROPERTY TAX RATE - $/$100 OF EQUALIZED ASSESSED VALUATION 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025+ TAX YEAR VILLAGE OF DEERFIELD NEXT YEAR 1 CURRENT YEAR BUDGET ANALYSIS 100001 GENERAL FUND REVENUE 100001 4110 PROP TAX -4,212,073.65 -4,389,570.00 -4,389,570.00 -4,102,034.56 -4,389,570.00 -4,565,153.00 4.0% 100001 4112 PRTX ROAD -41,215.57 -40,000.00 -40,000.00 -23,168.33 -40,000.00 -40,000.00 .0% 100001 4120 REPLACEMT -2449274.54 -250,000.00 -250,000.00 -170,066.52 -180,000.00 -200,000.00 -20.0% 100001 4140 ST SALES -5,368,720.13 -5,400,000.00 -5,400,000.00 -4,794,062.64 -5,105,000.00 -5,602,500.00 3.8% 100001 4141 HR SALES -2,853,151.64 -3,425,000.00 -3,425,000.00 -2,642,827.64 -3,075,000.00 -3,525,000.00 2.9% 100001 4142 LOC USE TX -680,413.90 -600,000.00 -600,000.00 -272,588.58 -315,000.00 -100,000.00 -83.3% 100001 4145 CAN TAX -38,474.42 -30,000.00 -30,000.00 -24,916.11 -30,000.00 -30,000.00 .0% 100001 4150 ST INC TX -3,259,873.22 -3,000,000.00 -3,000,000.00 -3,056,192.28 -3,300,000.00 -3,200,000.00 6.7% 100001 4160 HOTEL TAX -2,178,131.77 -1,725,000.00 -1,725,000.00 -1,881,844.11 -1,900,000.00 -1,900,000.00 10.1% 100001 4170 TELECOM TX -827,061.52 -950,000.00 -950,000.00 -2,074,114.92 -2,200,000.00 -950,000.00 .0% 100001 4175 ELEC UTIL -997,054.18 -1,100,000.00 -1,100,000.00 -791,409.01 -950,000.00 -1,000,000.00 -9.1% 100001 4211 LIQR LIC -65,975.00 -60,000.00 -60,000.00 -23,375.00 -60,000.00 -60,000.00 .0% 100001 4213 FOOD LIC -6,743.96 -5,000.00 -5,000.00 -1,010.00 -5,000.00 -5,000.00 .0% 100001 4214 BUSN LIC -1,880.00 -5,500.00 -5,500.00 -3,008.00 -59500.00 -5,500.00 .0% 100001 4220 BLDG PERM -1,960,698.28 -2,200,000.00 -2,200,000.00 -1,977,078.62 -2,200,000.00 -1,300,000.00 -40.9% 100001 4222 CONTR LIC -115,300.00 -100,000.00 -100,000.00 -69,500.00 -100,000.00 -100,000.00 .0% 100001 4232 LIC & PERM -41,788.33 -35,000.00 -35,000.00 -48,677.52 -40,000.00 -40,000.00 14.3% 100001 4233 ALRM PERM -1,575.00 -3,000.00 -3,000.00 -1,575.00 -3,000.00 -3,000.00 .0% 100001 4240 VEH LIC -3219817.50 -330,000.00 -330,000.00 -315,067.50 -330,000.00 -330,000.00 .0% 100001 4330 ST GRANT -297,112.28 -30,000.00 -30,000.00 -269,459.15 -255,000.00 -30,000.00 .0% 100001 4417 C/S POL OT -372,650.24 -298,000.00 -298,000.00 -309,953.84 -298,000.00 -298,000.00 .0% 100001 4419 C/S OTHER -3,080.00 -5,000.00 -5,000.00 -7,082.35 -5,000.00 -5,000.00 .0% 100001 4425 C/S BNK DI -876,952.27 -835,000.00 -835,000.00 -902,318.04 -835,000.00 -835,000.00 .0% 100001 4430 C/S ENGIN -11,530.30 -230,000.00 -230,000.00 -132,275.51 -697,000.00 -570,000.00 147.8% 100001 4462 C/S TREE -126,733.87 -65,000.00 -65,000.00 -92,556.25 -65,000.00 -65,000.00 .0% 100001 4463 C/S HWY MT -82,130.50 -75,000.00 -75,000.00 -79,237.00 -75,000.00 -75,000.00 .0% 100001 4464 C/S TSM -4,631.13 -5,000.00 -5,000.00 -3,367.08 -5,000.00 -5,000.00 .0% 100001 4510 ORD V CTY -84,638.31 -100,000.00 -100,000.00 -68,675.21 -85,000.00 -100,000.00 .0% 100001 4511 ORD V VIL -44,856.61 -50,000.00 -50,000.00 -49,884.83 -50,000.00 -50,000.00 .0% 100001 4515 ADM AD] .00 .00 .00 -25.00 -5,000.00 -5,000.00 .0% 100001 4520 FLSE ALRM -14,375.09 -15,000.00 -15,000.00 -10,229.94 -15,000.00 -15,000.00 .0% 100001 4530 RSTIT FINE -2,534.46 -1,000.00 -1,000.00 -2,735.00 -2,000.00 -1,000.00 .0% 100001 4540 OVR SZ VEH -6,325.00 -10,000.00 -10,000.00 -13,000.00 -12,000.00 -10,000.00 .0% 100001 4560 FF & PEN -149.75 -1,500.00 -1,500.00 -185.00 -1,500.00 -1,500.00 .0% 100001 4610 INTER EARN -1,662,002.96 -500,000.00 -500,000.00 -1,468,976.68 -1,500,000.00 -750,000.00 50.0% 100001 4620 GAIN SALE -35.74 .00 .00 .00 .00 .00 .0% 100001 4622 UNRLZD G/L -139,916.90 .00 .00 .00 .00 .00 .0% 100001 4810 MISC REV -416,492.71 -145,000.00 -145,000.00 -206,612.83 -240,000.00 -1,347,969.00 829.6% 100001 4811 RENT INC -204,237.10 -305,000.00 -305,000.00 -289,807.29 -305,000.00 -315,000.00 3.3% 100001 4821 SPEC EVENT -5,406.00 -10,000.00 -10,000.00 -13,839.32 -10,000.00 -10,000.00 .0% 100001 4822 FAM DY DON -34,389.00 -25,000.00 -25,000.00 -42,772.77 -45,000.00 -45,000.00 80.0% Report generated: 11/07/2025 14:08 Page User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: Z+Z fig.►T Z•ZbMASTxa:�•i•IhET P:i.JixwriO, A FOR PERIOD 55 ACCOUNTSFOR: 2024 202S 2025 2025• • . PCT GENERAL FUND ACTUAL ORIG BUD REVISED BUD AL ACTUAL-,- PR03ECTION BOARD REVW CHANGE 100001 4843 WC REIMB -112,042.96 -5,000.00 -5,000.00 -32,601.64 -35,000.00 -5,000.00 .0% 100001 4844 INS REIMB -22,762.46 .00 .00 -5,022.00 -10,000.00 .00 .0% 100001 4847 IPBCMICA -428,435.89 .00 .00 .00 .00 .00 .0% 100001 4851 SALE EQPM -335.49 -7,500.00 -7,500.00 -2,132.14 -2,500.00 -7,500.00 .0% 100001 4880 CABLE TV -382,621.40 -450,000.00 -450,000.00 -271,655.95 -400,000.00 -400,000.00 -11.1% 100001 4910 TRSNFR IN -190,646.02 -293,250.00 -293,250.00 -125,000.02 -243,250.00 -293,250.00 .0% TOTAL GENERAL FUND REVENUE -28,743,247.05 -27,109,320.00 -27,109,320.00 -26,671,921.18 -29,424,320.00 -28,195,372.00 4.0% TOTAL GENERAL FUND -28,743,247.05 -27,109,320.00 -27,109,320.00 -26,671,921.18 -29,424,320.00 -28,195,372.00 4.0% Report generated: 11/07/2025 14:08 Page 2 User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 140001 MOTOR FUEL TAX REVENUE 140001 4310 MFT REV -917,288.13 -800,000.00 -800,000.00 -785,792.10 -910,000.00 -850,000.00 6.3% 140001 4610 INTER EARN -95,005.23 -40,000.00 -40,000.00 -25,536.38 -38,000.00 -30,000.00 -25.0% 140001 4620 GAIN SALE -2.08 .00 .00 .00 .00 .00 .0% 140001 4622 UNRLZD G/L -8,143.65 .00 .00 .00 .00 .00 .0% TOTAL MOTOR FUEL TAX REVENUE -1,020,439.09 -840,000.00 -840,000.00 -811,328.48 -948,000.00 -880,000.00 4.8% TOTAL MOTOR FUEL TAX FUND -1,020,439.09 -840,000.00 -840,000.00 -811,328.48 -948,000.00 -880,000.00 4.8% Report generated: 11/07/2025 14:08 Page 3 User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS � PROJECTION: 20261 CY 2026 MASTER BUDGET PROJECTION FOR PERIOD 99 210001 VERF REVENUES 210001 4453 C/S UB PEN -1,554.21 -1,000.00 -1,000.00 -1,052.27 -1,000.00 -1,000.00 .0% 210001 4455 C/S WTRMTR -190,347.05 -180,000.00 -180,000.00 -168,433.33 -180,000.00 -180,000.00 .0% 210001 4480 C/S FUNDS -885,407.00 -905,829.00 -905,829.00 -754,857.52 -905,829.00 -831,484.00 -8.2% 210001 4610 INTER EARN -329,750.78 -125,000.00 -125,000.00 -262,536.15 -250,000.00 -125,000.00 .0% 210001 4620 GAIN SALE -7.49 .00 .00 .00 .00 .00 .0% 210001 4622 UNRLZD G/L -29,325.69 .00 .00 .00 .00 .00 .0% 210001 4834 AST CNTR -150,485.06 .00 .00 .00 .00 .00 .0% 210001 4851 SALE EQPM -25,485.00 .00 .00 -66,811.00 .00 .00 .0% 210001 4852 G/L FADISP -78,058.53 .00 .00 .00 .00 .00 .0% TOTAL VERF REVENUES -1,690,420.81 -1,211,929.00 -1,211,829.00 -1,253,690.27 -1,336,829.00 -1,137,484.00 -6.1% TOTAL VEHICLE & EQUIPMENT RE -1,690,420.81 -1,211,829.00 -1,211,829.00 -1,253,690.27 -1,336,829.00 -1,137,484.00 -6.1% Report generated: 11/07/2025 14:08 user: eburk Page 4 Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 20 1 CY 2026 MASTER BUDGET PROJECTION FOR PERIOD 99 220001 INFRA REPL FUND REVENUE 220001 4141 HR SALES -951,050.52 -1,140,000.00 -1,140,000.00 -880,942.55 -1,027,000.00 -1,177,000.00 3.2% 220001 4165 FB TAX -819,006.78 -700,000.00 -700,000.00 -702,733.92 -810,000.00 -750,000.00 7.1% 220001 4610 INTER EARN -166,863.87 -75,000.00 -75,000.00 -97,999.97 -120,000.00 -75,000.00 .0% 220001 4620 GAIN SALE -3.88 .00 .00 .00 .00 .00 .0% 220001 4622 UNRLZD G/L -15,175.83 .00 .00 .00 .00 .00 .0% 220001 4810 MISC REV -124,696.29 .00 .00 .00 .00 .00 .0% 220001 4830 IMPACT FEE -391,077.11 -300,000.00 -3005000.00 -576,303.61 -400,000.00 -300,000.00 .0% 220001 4910 TRSNFR IN .00 -1,000,000.00 -3,250,000.00 .00 -3,250,000.00 .00 -100.0% 220001 4990 ISSUE DEBT .00 .00 .00 .00 .00 -5,600,000.00 .0% TOTAL INFRA REPL FUND REVENU -2,467,874.28 -3,215,000.00 -5,465,000.00 -2,257,980.05 -5,607,000.00 -7,902,000.00 44.6% TOTAL INFRASTRUCTURE REPLACE -2,467,874.28 -3,215,000.00 -5,465,000.00 -2,257,980.05 -5,607,000.00 -7,902,000.00 44.6% Report generated: 11/07/2025 14:08 Page 5 user: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 20261 CY MASTER BUDGET PROJECTION FOR PERIOD 99 250001 TIF 3 REVENUES 250001 4110 PROP TAX 250001 4610 INTER EARN 250001 4620 GAIN SALE 250001 4622 UNRLZD G/L 250001 4990 ISSUE DEBT TOTAL TIF 3 REVENUES TOTAL DOWNTOWN (TIF #3) -231,362.42 -150,000.00 -150,000.00 -253,223.52 -265,000.00 -265,000.00 76.7% -4,744.73 -2,500.00 -2,500.00 -11,317.21 -10,000.00 -10,000.00 300.0% -.11 .00 .00 .00 .00 .00 .0% -448.86 .00 .00 .00 .00 .00 .0% .00 .00 .00 .00 .00 -3,000,000.00 .0% -236,556.12 -152,500.00 -152,500.00 -264,540.73 -275,000.00 -3,275,000.00 2047.5% -236,556.12 -152,500.00 -152,500.00 -264,540.73 -275,000.00 -3,275,000.00 2047.5% Report generated: 11/07/2025 14:08 User: eburk Program ID: bgnyrpts Page 6 VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 350001 DEBT SERVICE REVENUE 350001 4110 PROP TAX -3,479,421.44 -3,479,142.00 -3,479,142.00 -3,885,477.07 -3,479,142.00 -3,947,542.00 13.5% 350001 4610 INTER EARN -74,371.74 -15,000.00 -15,000.00 -57,377.88 -30,000.00 -15,000.00 .0% 350001 4620 GAIN SALE -1.65 .00 .00 .00 .00 .00 .0% 350001 4622 UNRLZD G/L -6,455.07 .00 .00 .00 .00 .00 .0% 350001 4810 MISC REV -363,799.38 -359,239.00 -359,239.00 -181,283.04 -359,239.00 -359,239.00 .0% 350001 4893 LIBCNTRB -689,700.00 -690,700.00 -690,700.00 -92,850.00 -690,700.00 -690,450.00 .0% TOTAL DEBT SERVICE REVENUE -4,613,749.28 -4,544,081.00 -4,544,081.00 -4,216,987.99 -4,559,081.00 -5,012,231.00 10.3% TOTAL DEBT SERVICE FUND -4,613,749.28 -4,544,081.00 -4,544,081.00 -4,216,987.99 -4,559,081.00 -5,012,231.00 10.3% Report generated: 11/07/2025 14:08 Page 7 user: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 360001 SINKING FUND REVENUE 360001 4110 PROP TAX -725,000.00 -725,000.00 -725,000.00 .00 -725,000.00 -725,000.00 .0% 360001 4610 INVST EARN -185,267.70 -75,000.00 -75,000.00 -156,643.88 -185,000.00 -100,000.00 33.3% 360001 4612 NCHGFRVAL -131,645.13 .00 .00 -297,483.14 .00 .00 .0% 360001 4620 GAIN SALE -25.00 .00 .00 .00 .00 .00 .0% TOTAL SINKING FUND REVENUE -1,041,937.83 -800,000.00 -800,000.00 -454,127.02 -910,000.00 -825,000.00 3.1% TOTAL 2011E SINKING FUND -1,041,937.83 -800,000.00 -800,000.00 -454,127.02 -910,000.00 -825,000.00 3.1% Report generated: 11/07/2025 14:08 Page 8 User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 500001 WATER FUND REVENUES 500001 4216 WTR PERM -66,230.35 -190,000.00 -190,000.00 -77,109.74 -70,000.00 -190,000.00 .0% 500001 4451 C/S UB -5,911,532.48 -6,120,000.00 -6,120,000.00 -5,588,098.27 -6,120,000.00 -6,426,000.00 5.0% 500001 4452 C/S UB MSC -4,651.73 .00 .00 -38,003.89 .00 .00 .0% 500001 4453 C/S UB PEN -49,169.46 -40,000.00 -40,000.00 -24,442.90 -40,000.00 -40,000.00 .0% 500001 4610 INTER EARN -111,465.68 -20,000.00 -20,000.00 -52,445.51 -55,000.00 -20,000.00 .0% 500001 4620 GAIN SALE -1.50 .00 .00 .00 .00 .00 .0% 500001 4622 UNRLZD G/L -5,856.59 .00 .00 .00 .00 .00 .0% 500001 4810 MISC REV -375.68 -1,500.00 -1,500.00 -132.54 -1,500.00 -1,500.00 .0% 500001 4811 RENT INC -93,136.58 -70,000.00 -70,000.00 -89,407.60 -90,000.00 -95,000.00 35.7% 500001 4834 AST CNTR -500,559.44 .00 .00 .00 .00 .00 .0% 500001 4843 WC REIMB -15,024.18 .00 .00 -17,460.46 -20,000.00 .00 .0% TOTAL WATER FUND REVENUES -6,758,003.67 -6,441,500.00 -6,441,500.00 -5,887,100.91 -6,396,500.00 -6,772,500.00 5.1% TOTAL WATER FUND -6,758,003.67 -6,441,500.00 -6,441,500.00 -5,887,100.91 -6,396,500.00 -6,772,500.00 5.1% Report generated: 11/07/2025 14:08 Page 9 User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 540001 SEWER FUND REVENUES 540001 4215 SWR PERM -1,200.00 -7,500.00 -7,500.00 .00 -7,500.00 -7,500.00 .0% 540001 4451 C/S UB -3,434,295.53 -3,569,700.00 -3,569,700.00 -3,266,714.86 -3,569,700.00 -3,749,000.00 5.0% 540001 4453 C/S UB PEN -31,023.22 -30,000.00 -30,000.00 -20,763.82 -25,000.00 -30,000.00 .0% 540001 4495 C/S OTHER .00 -500.00 -500.00 .00 -100.00 -500.00 .0% 540001 4610 INTER EARN -59,920.28 -40,000.00 -40,000.00 -39,256.69 -45,000.00 -40,000.00 .0% 540001 4620 GAIN SALE -1.40 .00 .00 .00 .00 .00 .0% 540001 4622 UNRLZD G/L -5,493.22 .00 .00 .00 .00 .00 .0% 540001 4810 MISC REV -36.53 -5,000.00 -5,000.00 .00 -2,500.00 -5,000.00 .0% 540001 4834 AST CNTR -1,446,311.82 .00 .00 .00 .00 .00 .0% 540001 4910 TRSNFR IN -1,669,927.75 -1,670,778.00 -1,670,778.00 -419,388.75 -1,670,778.00 -1,677,898.00 .4% TOTAL SEWER FUND REVENUES -6,648,209.75 -5,323,478.00 -5,323,478.00 -3,746,124.12 -5,320,578.00 -5,509,898.00 3.5% TOTAL SEWER FUND -6,648,209.75 -5,323,478.00 -5,323,478.00 -3,746,124.12 -5,320,578.00 -5,509,898.00 3.5% Report generated: 11/07/2025 14:08 Page 10 user: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 580001 REFUSE FUND REVENUES 580001 4451 C/S UB -605,239.93 -605,500.00 -605,500.00 -570,615.02 -605,500.00 -787,000.00 30.0% 580001 4453 C/S UB PEN -4,942.57 -6,000.00 -6,000.00 -3,307.71 -6,000.00 -6,000.00 .0% 580001 4454 C/S REF CN -15,567.84 -15,500.00 -15,500.00 -14,646.78 -15,500.00 -15,500.00 .0% 580001 4610 INTER EARN -33,015.45 -15,000.00 -15,000.00 -31,201.56 -30,000.00 -15,000.00 .0% 580001 4620 GAIN SALE -.75 .00 .00 .00 .00 .00 .0% 580001 4622 UNRLZD G/L -2,928.29 .00 .00 .00 .00 .00 .0% 580001 4810 MISC REV -4,857.33 -10,000.00 -10,000.00 -4,595.27 -10,000.00 -10,000.00 .0% 580001 4910 TRSNFR IN -1,091,700.00 -1,130,000.00 -1,130,000.00 .00 -1,130,000.00 -1,169,550.00 3.5% TOTAL REFUSE FUND REVENUES -1,758,252.16 -1,782,000.00 -1,782,000.00 -624,366.34 -1,797,000.00 -2,003,050.00 12.4% TOTAL REFUSE FUND -1,758,252.16 -1,782,000.00 -1,782,000.00 -624,366.34 -1,797,000.00 -2,003,050.00 12.4% Report generated: 11/07/2025 14:08 Page 11 User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 20261 CY (J MASTER BUDGET PROJECTION FOR PERIOD 99 600001 COMMUTER PARKING FUND REVENUES 600001 4440 C/S CPKMTR -117,919.51 -100,000.00 -100,000.00 -113,213.15 -100,000.00 -100,000.00 .0% 600001 4442 C/S VPKPER -46,274.50 -51,000.00 -51,000.00 -38,350.50 -51,000.00 -51,000.00 .0% 600001 4443 C/S CPKPER -11,122.59 -7,000.00 -7,000.00 -9,257.50 -11,000.00 -10,000.00 42.9% 600001 4610 INTER EARN 8,657.15 .00 .00 6,849.97 .00 .00 .0% TOTAL COMMUTER PARKING FUND -166,659.45 -158,000.00 -158,000.00 -153,971.18 -162,000.00 -161,000.00 1.9% TOTAL COMMUTER PARKING FUND -166,659.45 -158,000.00 -158,000.00 -153,971.18 -162,000.00 -161,000.00 1.9% Report generated: 11/07/2025 14:08 Page 12 User: eburk 9 Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 700001 GARAGE FUND REVENUE 700001 4480 C/S FUNDS -435,648.10 -480,000.00 -480,000.00 -400,007.45 -480,000.00 -485,000.00 1.0% 700001 4610 INTER EARN -285.14 -500.00 -500.00 -1,182.66 -1,000.00 -11000.00 100.0% 700001 4810 MISC REV -14,574.49 -10,000.00 -10,000.00 -8,121.45 -15,000.00 -10,000.00 .0% TOTAL GARAGE FUND REVENUE -450,507.73 -490,500.00 -490,500.00 -409,311.56 -496,000.00 -496,000.00 1.1% TOTAL GARAGE FUND -450,507.73 -490,500.00 -490,500.00 -409,311.56 -496,000.00 -496,000.00 1.11/6 Report generated: 11/07/2025 14:08 Page 13 User: eburk g Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 2 6i CY 2626 MASTER BUDGET PROJECTION FOR PERIOD 99 800001 POLICE PENSION FUND REVENUE 800001 4610 INTER EARN -378,891.39 -700,000.00 -700,000.00 -295,992.39 -360,000.00 -700,000.00 800001 4620 GAIN SALE -1,897,861.35 .00 .00 -1,293,672.06 -700,000.00 .00 800001 4622 UNRLZD G/L -3,432,155.71 -500,000.00 -500,000.00 -8,500,710.57 -2,500,000.00 -500,000.00 800001 4890 EMPR CONTB -1,346,333.00 -1,400,000.00 -1,400,000.00 .00 -1,500,000.00 -1,600,000.00 800001 4891 EMPEE-CONT -537,282.06 -535,000.00 -535,000.00 -463,921.28 -540,000.00 -560,000.00 TOTAL POLICE PENSION FUND RE -7,592,523.51 -3,135,000.00 -3,135,000.00 -10,554,296.30 -5,600,000.00 -37360,000.00 TOTAL POLICE PENSION FUND -7,592,523.51 -39135,000.00 -3,135,000.00 -10,554,296.30 -5,600,000.00 -3,360,000.00 TOTAL REVENUE -63,188,380.73 -55,203,208.00 -57,453,208.00 -57,305,746.13 -62,832,308.00 -6575299535.00 TOTAL EXPENSE .00 .00 .00 .00 .00 .00 GRAND TOTAL-63,188,380.73-55,203,208.00-57,453,208.00-57,305,746.13-62,832,308.00-65,529,535.00 ** END OF REPORT - Generated by Eric Burk ** .0% .0% .0% 14.3% 4.7% 7.2% 7.2% Report generated: 11/07/2025 14:08 user: eburk Page 14 Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 2-076 CY 206 MASTER BUDGET PROJECTION FOR PERIOD 99 101111 FINANCE DEPARTMENT 101111 5110 REG SALAR 887,374.61 913,500.00 913,500.00 798,982.68 908,000.00 940,000.00 2.9% 101111 5111 PT SALARY .00 5,000.00 5,000.00 .00 .00 5,000.00 .0% 101111 5112 OT SALARY 1,253.05 5,000.00 5,000.00 .00 2,500.00 5,000.00 .0% 101111 5120 MED BNFT 144,366.73 163,000.00 163,000.00 135,517.96 157,000.00 188,000.00 15.3% 101111 5121 DNTL BNFT 5,598.85 6,000.00 6,000.00 5,299.86 6,500.00 6,500.00 8.3% 101111 5122 MISC BNFT 13,633.31 22,000.00 22,000.00 19,265.83 11,000.00 20,000.00 -9.1% 101111 5130 APPAREL 798.05 1,000.00 1,000.00 715.46 500.00 1,200.00 20.0% 101111 5140 PEN CNTRB 125,043.95 150,000.00 150,000.00 120,368.33 145,000.00 155,000.00 3.3% 101111 5210 TRNG REG 5,215.13 10,000.00 10,000.00 6,849.60 10,000.00 12,000.00 20.0% 101111 5211 TRNG TRAV 1,133.36 2,700.00 2,700.00 979.49 2,200.00 3,000.00 11.1% 101111 5212 TRNG EXP 2,254.08 3,000.00 39000.00 1,921.43 3,000.00 3,000.00 .0% 101111 5213 SUBSCRIPT 179.99 600.00 600.00 119.99 300.00 600.00 .0% 101111 5320 BLDG R&M 25,149.54 31,000.00 31,000.00 5,132.04 31,000.00 36,000.00 16.1% 101111 5322 EQUP R&M 6,793.87 21,550.00 21,550.00 11,987.66 21,300.00 16,050.00 -25.5% 101111 5324 CEME R&M 33,282.07 84,400.00 84,400.00 63,966.75 84,400.00 29,400.00 -65.2% 101111 5325 DOG PND 410.00 3,000.00 3,000.00 600.00 1,000.00 3,000.00 .0% 101111 5330 DUES 2,353.50 2,500.00 2,500.00 2,405.00 2,500.00 2,500.00 .0% 101111 5332 TRAV EXP 222.98 1,500.00 1,500.00 244.06 1,000.00 1,500.00 .0% 101111 5335 PRINTING 7,878.95 15,000.00 15,000.00 8,182.57 7,500.00 15,000.00 .0% 101111 5336 LGL NOTICE 1,889.88 2,000.00 2,000.00 1,888.00 2,000.00 2,000.00 .0% 101111 5337 POSTAGE 1,417.63 5,500.00 5,500.00 1,083.76 4,500.00 4,500.00 -18.2% 101111 5350 INS GL 74,413.56 110,000.00 110,000.00 74,595.78 85,000.00 110,000.00 .0% 101111 5363 P/S MEDIC 125.00 1,000.00 1,000.00 125.00 300.00 1,000.00 .0% 101111 5365 P/S OTHER 83,320.40 85,000.00 85,000.00 73,404.89 85,000.00 85,000.00 .0% 101111 5366 P/S EAP 27,194.91 25,000.00 25,000.00 23,743.03 30,000.00 30,000.00 20.0% 101111 5370 DP SERV 109,486.24 132,768.00 132,768.00 104,530.54 108,768.00 189,047.00 42.4% 101111 5371 CC FEES 55,725.29 17,500.00 17,500.00 10,537.25 17,500.00 17,500.00 .0% 101111 5383 SENR PKDIS 179,453.65 180,000.00 180,000.00 180,930.00 181,000.00 190,000.00 5.6% 101111 5395 ECON INCEN 2,194,790.67 3,340,000.00 3,340,000.00 1,434,904.86 1,690,000.00 2,565,000.00 -23.2% 101111 5410 MISC SUPP 990.77 4,000.00 4,000.00 1,041.46 2,500.00 4,000.00 .0% 101111 5450 OFF SUPP 2,099.95 2,000.00 2,000.00 1,923.10 2,000.00 2,000.00 .0% 101111 5460 OPER SUPP 765.76 2,000.00 2,000.00 834.84 2,000.00 2,000.00 .0% 101111 5470 R&M SUPP .00 2,500.00 2,500.00 .00 1,000.00 2,500.00 .0% 101111 5520 U/E NAT GA 450.90 1,000.00 1,000.00 479.39 750.00 1,000.00 .0% 101111 5530 U/E WATER 10,937.18 20,000.00 20,000.00 8,557.32 20,000.00 20,000.00 .0% 101111 5550 U/E TELECM 7,162.88 7,800.00 7,800.00 5,667.92 7,250.00 8,300.00 6.4% 101111 5810 OP EQP .00 16,750.00 16,750.00 11,957.59 12,195.00 4,000.00 -76.1% 101111 7210 TRNSFR OUT 1,091,700.00 2,130,000.00 4,380,000.00 .00 4,380,000.00 1,169,550.00 -73.3% 101111 7211 TRANS VERF 3,000.00 8,000.00 8,000.00 6,666.66 8,000.00 8,000.00 .0% TOTAL FINANCE DEPARTMENT 5,107,866.69 7,533,568.00 9,783,568.00 3,125,410.10 8,034,463.00 5,858,147.00 -40. L 101210 ADMINISTRATION 101210 5110 REG SALAR 1,287,273.18 1,481,432.00 1,481,432.00 1,283,993.89 1,470,570.00 1,552,166.00 4.8% Report generated: 11/07/2025 14:12 Page User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR 1 CURRENT YEAR BUDGET ANALYSIS PROJECTION: 20261 CY 2026 MASTER BUDGET PROJECTION FOR PERIOD 99 101210 5111 PT SALARY 6,224.89 7,000.00 7,000.00 4,824.62 7,000.00 7,000.00 .0% 101210 5112 OT SALARY 794.27 1,000.00 1,000.00 34.58 1,000.00 1,000.00 .0% 101210 5120 MED BNFT 152,228.35 180,000.00 180,000.00 148,473.58 175,000.00 209,000.00 16.1% 101210 5121 DNTL BNFT 5,666.57 7,500.00 7,500.00 5,672.56 5,600.00 7,500.00 .0% 101210 5122 MISC BNFT 14,743.67 45,420.00 45,420.00 35,487.37 32,500.00 43,400.00 -4.4% 101210 5140 PEN CNTRB 182,032.46 225,000.00 225,000.00 197,514.28 225,000.00 240,000.00 6.7% 101210 5210 TRNG REG 14,104.03 16,500.00 16,500.00 8,930.40 13,000.00 18,000.00 9.1% 101210 5211 TRNG TRAV 2,686.97 3,800.00 3,800.00 1,278.83 3,800.00 3,800.00 .0% 101210 5212 TRNG EXP .00 .00 .00 .00 .00 .00 .0% 101210 5213 SUBSCRIPT 1,999.99 2,500.00 2,500.00 2,764.99 2,500.00 2,500.00 .0% 101210 5320 BLDG R&M 42,626.34 39,500.00 39,500.00 40,567.51 39,500.00 42,992.00 8.8% 101210 5322 EQUP R&M 23,141.10 24,800.00 24,800.00 21,282.14 24,800.00 21,800.00 -12.1% 101210 5326 VEH MAINT 9,398.26 4,000.00 4,000.00 8,107.20 9,000.00 4,000.00 .0% 101210 5330 DUES 32,116.31 32,750.00 32,750.00 31,694.00 32,750.00 33,250.00 1.5% 101210 5332 TRAV EXP 281.96 750.00 750.00 81.54 750.00 1,000.00 33.3% 101210 5335 PRINTING 26,626.64 29,500.00 29,500.00 16,782.73 27,500.00 29,500.00 .0% 101210 5336 LGL NOTICE 337.74 700.00 700.00 112.25 600.00 700.00 .0% 101210 5337 POSTAGE 13,011.53 15,400.00 15,400.00 15,348.68 15,400.00 15,400.00 .0% 101210 5360 P/S CRP CN 314,429.22 220,000.00 220,000.00 270,416.04 300,000.00 337,500.00 53.4% 101210 5364 P/S CAN 8,281.80 38,190.00 38,190.00 8,861.53 39,450.00 20,450.00 -46.5% 101210 5365 P/S OTHER 75,119.27 110,000.00 110,000.00 86,576.47 97,000.00 126,500.00 15.0% 101210 5370 DP SERV 66,150.66 77,334.00 77,334.00 52,526.49 67,507.00 73,820.00 -4.5% 101210 5371 CC FEES .00 .00 .00 142.55 600.00 5,000.00 .0% 101210 5382 HOUS ASST .00 2,750.00 2,750.00 2,750.00 .00 .00 -100.0% 101210 5384 TAXI SUBS 48,388.00 50,000.00 50,000.00 34,646.50 48,000.00 50,000.00 .0% 101210 5386 FAMDYSEXP 112,830.92 120,000.00 120,000.00 141,503.10 130,000.00 287,100.00 139.3% 101210 5387 ADV BOARD 292,332.37 224,896.00 224,896.00 204,025.22 221,516.00 146,396.00 -34.9% 101210 5410 MISC SUPP 300.93 1,000.00 1,000.00 162.04 1,000.00 1,000.00 .0% 101210 5420 PETR PROD .00 500.00 500.00 .00 .00 .00 -100.0% 101210 5450 OFF SUPP 355.38 500.00 500.00 86.68 500.00 500.00 .0% 101210 5460 OPER SUPP 7,130.66 6,000.00 6,000.00 8,855.45 7,500.00 7,500.00 25.0% 101210 5550 U/E TELECM 11,137.82 12,400.00 12,400.00 8,548.20 12,000.00 13,400.00 8.1% 101210 5810 OP EQP 8,647.14 30,500.00 30,500.00 25,555.29 25,030.00 12,250.00 -59.8% 101210 5840 OFC FURN .00 700.00 700.00 .00 500.00 700.00 .0% 101210 5914 STRSCP IMP 33,317.55 45,600.00 45,600.00 37,416.30 45,600.00 45,600.00 .0% 101210 7211 TRANS VERF 50,000.00 55,000.00 55,000.00 45,833.34 55,000.00 55,000.00 .0% TOTAL ADMINISTRATION 2,843,715.98 3,112,922.00 3,112,922.00 2,750,856.35 3,137,473.00 3,415,724.00 9.7% 101330 COMMUNITY DEVELOPMENT 101330 5110 REG SALAR 1,219,544.09 1,264,600.00 1,264,600.00 1,086,493.88 1,245,642.00 1,339,845.00 6.0% 101330 5111 PT SALARY 835.68 3,000.00 3,000.00 .00 .00 .00 -100.0% 101330 5112 OT SALARY .00 2,500.00 2,500.00 .00 .00 2,000.00 -20.0% 101330 5120 MED BNFT 170,229.29 200,000.00 200,000.00 151,792.07 165,000.00 200,000.00 .0% Report generated: 11/07/2025 14:12 User: eburk Page Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 20261 CY 2f,26 MASTER BUDGET PROJECTION FOR PERIOD 9 101330 5121 DNTL BNFT 6,465.12 6,500.00 6,500.00 5,739.63 6,500.00 6,500.00 .0% 101330 5122 MISC BNFT 1,519.56 9,000.00 9,000.00 9,602.26 9,000.00 10,000.00 11.1% 101330 5130 APPAREL 1,256.65 1,700.00 1,700.00 982.49 1,700.00 2,000.00 17.6% 101330 5140 PEN CNTRB 163,790.93 205,000.00 205,000.00 172,470.60 202,000.00 215,000.00 4.9% 101330 5211 TRNG TRAV .00 3,000.00 3,000.00 1,274.85 3,000.00 4,000.00 33.3% 101330 5212 TRNG EXP 3,993.63 5,500.00 5,500.00 5,179.99 5,500.00 9,000.00 63.6% 101330 5213 SUBSCRIPT 203.48 250.00 250.00 219.48 250.00 250.00 .0% 101330 5320 BLDG R&M 30,815.01 30,500.00 30,500.00 21,221.78 28,500.00 35,500.00 16.4% 101330 5322 EQUP R&M 6,582.80 16,550.00 16,550.00 11,497.22 16,550.00 11,300.00 -31.7% 101330 5326 VEH MAINT 8,529.72 6,000.00 6,000.00 8,249.20 6,000.00 6,000.00 .0% 101330 5330 DUES 2,299.10 3,500.00 3,500.00 1,426.00 3,500.00 4,000.00 14.3% 101330 5335 PRINTING 3,161.57 4,000.00 4,000.00 774.53 3,000.00 4,000.00 .0% 101330 5336 LGL NOTICE 1,890.94 6,000.00 6,000.00 5,506.64 3,000.00 6,000.00 .0% 101330 5337 POSTAGE 1,513.83 3,000.00 3,000.00 1,083.76 2,000.00 3,000.00 .0% 101330 5361 P/S PRSCTR 63,537.39 19,500.00 19,500.00 26,043.92 28,500.00 23,000.00 17.9% 101330 5365 P/S OTHER 183,830.97 168,395.00 168,395.00 99,753.52 168,395.00 308,395.00 83.1% 101330 5370 DP SERV 59,478.64 92,374.00 92,374.00 60,438.35 73,055.00 86,417.00 -6.4% 101330 5371 CC FEES .00 30,000.00 30,000.00 52,319.62 45,000.00 45,000.00 50.0% 101330 5387 ADV BOARD 118.98 1,000.00 1,000.00 .00 500.00 1,000.00 .0% 101330 5410 MISC SUPP 3,681.87 5,000.00 5,000.00 2,309.45 3,000.00 5,000.00 .0% 101330 5420 PETR PROD 1,806.48 2,000.00 2,000.00 1,164.54 2,000.00 2,000.00 .0% 101330 5450 OFF SUPP 1,048.08 1,500.00 1,500.00 1,095.84 1,500.00 19500.00 .0% 101330 5460 OPER SUPP 5,175.21 5,500.00 5,500.00 3,339.72 5,500.00 5,500.00 .0% 101330 5550 U/E TELECM 9,712.89 11,000.00 11,000.00 7,159.95 11,000.00 10,000.00 -9.1% 101330 5810 OP EQP 2,525.60 13,250.00 13,250.00 11,612.22 11,225.00 3,750.00 -71.7% 101330 5830 OFC EQP 11,209.22 8,000.00 8,000.00 .00 8,000.00 2,500.00 -68.8% 101330 7211 TRANS VERF 11,560.00 16,560.00 169560.00 13,800.00 16,560.00 169560.00 .0% TOTAL COMMUNITY DEVELOPMENT 1,976,316.73 2,144,679.00 2,144,679.00 1,762,551.51 2,075,377.00 2,369,017.00 10.5% 102010 STREET ADMINISTRATION 102010 5110 REG SALAR 231,972.88 238,000.00 238,000.00 197,714.37 240,000.00 247,253.00 3.9% 102010 5112 OT SALARY 2,656.77 4,000.00 4,000.00 20,440.75 20,000.00 20,000.00 400.0% 102010 5120 MED BNFT 33,632.86 36,000.00 36,000.00 37,025.08 30,000.00 50,000.00 38.9% 102010 5121 DNTL BNFT 1,202.46 1,400.00 1,400.00 1,253.39 1,200.00 1,400.00 .0% 102010 5122 MISC BNFT 452.78 2,750.00 2,750.00 2,138.76 2,750.00 2,750.00 .0% 102010 5130 APPAREL 2,668.77 4,200.00 4,200.00 3,588.86 4,200.00 4,200.00 .0% 102010 5140 PEN CNTRB 33,446.30 40,000.00 40,000.00 34,307.59 40,000.00 43,000.00 7.5% 102010 5210 TRNG REG 1,164.81 3,000.00 3,000.00 1,345.35 3,400.00 3,000.00 .0% 102010 5211 TRNG TRAV 1,683.86 1,000.00 1,000.00 1,073.28 1,100.00 1,100.00 10.0% 102010 5320 BLDG R&M 58,024.42 47,712.00 47,712.00 58,578.77 47,712.00 29,212.00 -38.8% 102010 5322 EQUP R&M 2,621.73 9,260.00 9,260.00 5,090.12 9,260.00 7,860.00 -15.1% 102010 5326 VEH MAINT 3,863.96 5,000.00 5,000.00 3,818.13 5,000.00 5,000.00 .0% 102010 5330 DUES 1,203.99 1,600.00 1,600.00 992.60 1,600.00 1,600.00 .0% Report generated: 11/07/2025 14:12 Page User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 102010 5332 TRAV EXP .00 500.00 500.00 .00 500.00 500.00 .0% 102010 5335 PRINTING 234.63 1,200.00 1,200.00 695.00 1,200.00 1,200.00 .0% 102010 5336 LGL NOTICE .00 250.00 250.00 .00 250.00 250.00 .0% 102010 5337 POSTAGE 1,417.63 2,000.00 2,000.00 1,083.76 2,000.00 2,000.00 .0% 102010 5350 INS GL 133,966.25 181,500.00 181,500.00 135,869.48 165,000.00 181,500.00 .0% 102010 5363 P/S MEDIC 804.50 1,000.00 1,000.00 742.00 1,800.00 1,000.00 .0% 102010 5365 P/S OTHER 1,389.00 3,000.00 3,000.00 1,428.06 3,000.00 3,000.00 .0% 102010 5370 DP SERV 10,549.12 18,430.00 18,430.00 7,212.91 18,430.00 14,035.00 -23.8% 102010 5410 MISC SUPP 785.04 500.00 500.00 458.57 500.00 500.00 .0% 102010 5420 PETR PROD 1,709.84 2,000.00 2,000.00 1,574.83 2,000.00 2,000.00 .0% 102010 5450 OFF SUPP 1,141.44 1,200.00 1,200.00 443.35 1,200.00 1,200.00 .0% 102010 5460 OPER SUPP 3,878.94 4,000.00 4,000.00 2,153.61 4,000.00 4,000.00 .0% 102010 5510 U/E ELECT 746.66 3,000.00 3,000.00 1,818.67 1,500.00 2,000.00 -33.3% 102010 5550 U/E TELECM 4,148.43 5,400.00 5,400.00 2,454.49 5,000.00 4,300.00 -20.4% 102010 5810 OP EQP 772.88 11,450.00 11,450.00 9,605.88 9,855.00 21,800.00 90.4% 102010 7211 TRANS VERF 202,401.00 268,000.00 268,000.00 223,333.34 268,000.00 219,000.00 -18.3% TOTAL STREET ADMINISTRATION 738,540.95 897,352.00 897,352.00 756,241.00 890,457.00 874,660.00 -2.5% 102036 STREET SNOW & ICE REMOVAL 102036 5112 OT SALARY 45,216.62 60,000.00 60,000.00 40,846.93 60,000.00 60,000.00 .0% 102036 5120 MED BNFT 5,791.69 14,000.00 14,000.00 6,336.40 12,000.00 14,000.00 .0% 102036 5121 DNTL BNFT 209.45 1,500.00 1,500.00 225.71 500.00 1,500.00 .0% 102036 5122 MISC BNFT 30.69 250.00 250.00 39.24 100.00 250.00 .0% 102036 5140 PEN CNTRB 6,678.73 11,000.00 11,000.00 6,485.60 9,000.00 10,000.00 -9. V. 102036 5310 RENT EQP 18,482.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 .0% 102036 5322 EQUP R&M 60,381.97 55,000.00 55,000.00 44,958.96 55,000.00 55,000.00 .0% 102036 5326 VEH MAINT 42,334.19 50,000.00 50,000.00 41,551.05 50,000.00 50,000.00 .0% 102036 5390 OTHER 28,359.23 30,000.00 30,000.00 25,000.00 30,000.00 30,000.00 .0% 102036 5420 PETR PROD 8,983.41 15,000.00 15,000.00 7,457.44 15,000.00 15,000.00 .0% 102036 5421 MATERIAL 273.79 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% 102036 5422 CHEMICAL 229,255.43 200,000.00 200,000.00 135,947.99 200,000.00 160,000.00 -20.0% 102036 5460 OPER SUPP 702.51 1,500.00 1,500.00 166.31 1,500.00 1,500.00 .0% 102036 5470 R&M SUPP .00 1,500.00 1,500.00 125.00 1,500.00 1,500.00 .0% 102036 5810 OP EQP .00 750.00 750.00 .00 750.00 750.00 .0% TOTAL STREET SNOW & ICE REMO 446,699.71 461,500.00 461,500.00 329,140.63 456,350.00 420,500.00 -8.9% 102037 STREET FORESTRY 102037 5112 OT SALARY 5,314.33 4,000.00 4,000.00 929.88 4,000.00 4,000.00 .0% 102037 5120 MED BNFT 936.46 3,000.00 3,000.00 129.58 1,000.00 3,000.00 .0% 102037 5121 DNTL BNFT 33.19 300.00 300.00 5.36 100.00 300.00 .0% 102037 5122 MISC BNFT 5.15 100.00 100.00 .80 2.00 100.00 .0% 102037 5140 PEN CNTRB 789.34 700.00 700.00 148.75 700.00 700.00 .0% Report generated: 11/07/2025 14:12 Page User: eburk 9 Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 102037 5322 EQUP R&M 9,846.40 20,000.00 20,000.00 6,269.80 20,000.00 20,000.00 .0% 102037 5326 VEH MAINT 7,503.90 13,000.00 13,000.00 4,807.00 13,000.00 13,000.00 .0% 102037 5365 P/S OTHER 437,176.00 255,000.00 255,000.00 210,410.26 255,000.00 305,000.00 19.6% 102037 5420 PETR PROD 5,068.39 3,000.00 3,000.00 3,376.27 3,000.00 3,000.00 .0% 102037 5421 MATERIAL 1,066.51 5,000.00 5,000.00 579.12 5,000.00 5,000.00 .0% 102037 5460 OPER SUPP 2,424.94 2,000.00 2,000.00 915.48 2,000.00 2,000.00 .0% 102037 5810 OP EQP 1,990.00 2,000.00 2,000.00 425.00 2,000.00 9,500.00 375.0% 102037 5914 STRSCP IMP 228,157.31 200,000.00 200,000.00 203,512.31 200,000.00 228,000.00 14.0% TOTAL STREET FORESTRY 700,311.92 508,100.00 508,100.00 431,509.61 505,802.00 593,600.00 16.8% 102038 STREET TRAIN STATION MAINT 102038 5110 REG SALAR 10,289.69 9,525.00 9,525.00 11,298.07 9,100.00 8,840.00 -7.2% 102038 5111 PT SALARY .00 .00 .00 .00 .00 9,000.00 .0% 102038 5120 MED BNFT 943.93 1,000.00 1,000.00 1,442.97 1,000.00 1,000.00 .0% 102038 5121 DNTL BNFT 35.26 250.00 250.00 48.54 50.00 250.00 .0% 102038 5122 MISC BNFT 9.85 .00 .00 10.29 100.00 .00 .0% 102038 5140 PEN CNTRB 1,397.95 1,100.00 1,100.00 1,333.15 1,500.00 2,100.00 90.9% 102038 5320 BLDG R&M 42,467.32 30,000.00 30,000.00 35,379.32 45,000.00 88,000.00 193.3% 102038 5321 STRUC R&M 25,953.87 12,500.00 12,500.00 5,882.22 17,000.00 12,500.00 .0% 102038 5322 EQUP R&M 1,557.67 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% 102038 5460 OPER SUPP 1,864.90 3,000.00 3,000.00 998.32 3,000.00 3,000.00 .0% 102038 5550 U/E TELECM 1,849.30 2,500.00 2,500.00 1,576.49 2,400.00 2,400.00 -4.0% TOTAL STREET TRAIN STATION M 86,369.74 60,875.00 60,875.00 57,969.37 80,150.00 128,090.00 110.4% 102050 STREET MAINTENANCE 102050 5110 REG SALAR 589,474.32 648,000.00 648,000.00 447,902.18 648,000.00 635,000.00 -2.0% 102050 5111 PT SALARY .00 9,000.00 9,000.00 .00 .00 9,000.00 .0% 102050 5112 OT SALARY 101,275.73 80,000.00 80,000.00 87,736.95 80,000.00 80,000.00 .0% 102050 5120 MED BNFT 95,951.69 115,000.00 115,000.00 80,579.07 91,000.00 100,000.00 -13.0% 102050 5121 DNTL BNFT 3,598.90 5,000.00 5,000.00 3,334.84 3,600.00 5,000.00 .0% 102050 5122 MISC BNFT 5,473.74 9,000.00 9,000.00 579.09 5,500.00 9,000.00 .0% 102050 5130 APPAREL 607.66 .00 .00 .00 .00 .00 .0% 102050 5140 PEN CNTRB 103,515.29 110,000.00 110,000.00 85,324.37 110,000.00 116,000.00 5.5% 102050 5310 RENT EQP 16,288.68 4,000.00 4,000.00 12,985.90 10,000.00 4,000.00 .0% 102050 5322 EQUP R&M 10,819.96 20,000.00 20,000.00 31,528.33 32,573.23 20,000.00 .0% 102050 5326 VEH MAINT 83,770.17 50,000.00 50,000.00 92,740.50 100,000.00 50,000.00 .0% 102050 5365 P/S OTHER 163,105.40 160,000.00 160,000.00 189,768.35 160,000.00 160,000.00 .0% 102050 5410 MISC SUPP 1,548.40 2,000.00 2,000.00 2,526.87 2,500.00 2,000.00 .0% 102050 5420 PETR PROD 16,016.29 15,000.00 15,000.00 15,891.37 15,000.00 15,000.00 .0% 102050 5421 MATERIAL 138,758.17 121,500.00 121,500.00 134,391.72 121,500.00 137,500.00 13.2% 102050 5430 ST SIGNS 12,838.53 15,000.00 15,000.00 16,822.27 15,000.00 15,000.00 .0% 102050 5440 SMTLSEQUP 459.99 1,000.00 1,000.00 1,572.24 1,500.00 1,000.00 .0% Report generated: 11/07/2025 14:12 User: eburk Page 5 Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION:•. .• PERIOD 99 FOR: 0- 2025 2025 025 2025 2026 PCT FUND &C-TUAL ORIG BUD REVISED SU TUAL PR03ECTIONBOARD REVW CHANGE .GENERAL 102050 5470 R&M SUPP 1,893.56 - 2,500.00 2,500.00 .00 2,500.00 2,500.00 .0% 102050 5510 U/E ELECT 52,767.00 60,000.00 60,000.00 48,253.52 .00 60,000.00 .0% 102050 5611 PMTS OTHR 79,854.52 60,000.00 60,000.00 43,149.63 60,000.00 60,000.00 .0% 102050 5810 OP EQP 18,085.00 .00 .00 1,054.33 .00 .00 .0% TOTAL STREET MAINTENANCE 1,496,103.00 1,487,000.00 1,487,000.00 1,296,141.53 1,458,673.23 1,481,000.00 -.4% 102110 ENGINEERING DIVISION 102110 5110 REG SALAR 297,914.19 422,000.00 422,000.00 296,355.41 355,000.00 457,000.00 8.3% 102110 5111 PT SALARY 12,072.00 10,000.00 10,000.00 3,247.00 3,250.00 10,000.00 .0% 102110 5112 OT SALARY .00 10,000.00 10,000.00 838.93 2,500.00 10,000.00 .0% 102110 5120 MED BNFT 44,102.12 50,000.00 50,000.00 38,386.27 45,000.00 72,000.00 44.0% 102110 5121 DNTL BNFT 1,837.93 3,500.00 3,500.00 1,506.16 2,000.00 3,500.00 .0% 102110 5122 MISC BNFT 246.42 2,750.00 2,750.00 2,914.21 3,600.00 5,000.00 81.8% 102110 5130 APPAREL 1,363.84 3,600.00 3,600.00 1,912.17 3,000.00 3,600.00 .0% 102110 5140 PEN CNTRB 42,696.12 58,000.00 58,000.00 46,772.48 58,000.00 76,000.00 31.0% 102110 5210 TRNG REG 1,572.00 3,000.00 3,000.00 1,374.00 1,200.00 3,000.00 .0% 102110 5211 TRNG TRAV 537.52 2,200.00 2,200.00 1,163.28 1,200.00 2,200.00 .0% 102110 5213 SUBSCRIPT 251.97 .00 .00 .00 .00 .00 .0% 102110 5320 BLDG R&M 3,725.27 27,500.00 27,500.00 19,595.64 11,500.00 25,000.00 -9.1% 102110 5322 EQUP R&M 3,751.61 10,310.00 10,310.00 8,101.30 9,810.00 7,760.00 -24.7% 102110 5326 VEH MAINT 6,996.14 12,000.00 12,000.00 7,917.00 10,000.00 12,000.00 .0% 102110 5330 DUES 437.80 1,000.00 1,000.00 1,242.60 1,000.00 1,000.00 .0% 102110 5332 TRAV EXP .00 500.00 500.00 .00 500.00 500.00 .0% 102110 5335 PRINTING 1,038.59 1,000.00 1,000.00 408.10 500.00 1,000.00 .0% 102110 5336 LGL NOTICE 157.70 3,000.00 3,000.00 100.00 750.00 3,000.00 .0% 102110 5337 POSTAGE 383.05 500.00 500.00 181.01 500.00 500.00 .0% 102110 5350 INS GL 13,939.08 20,900.00 20,900.00 14,040.19 19,000.00 20,900.00 .0% 102110 5362 P/S ENG 125,543.90 350,000.00 350,000.00 1,125,595.66 758,000.00 650,000.00 85.7% 102110 5363 P/S MEDIC .00 250.00 250.00 250.00 250.00 250.00 .0% 102110 5365 P/S OTHER .00 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% 102110 5370 DP SERV 12,723.80 16,240.00 16,240.00 8,176.26 16,240.00 13,087.00 -19.4% 102110 5375 GIs SERV 98,394.77 105,269.00 105,269.00 105,905.97 103,575.00 108,220.00 2.8% 102110 5410 MISC SUPP 1,810.46 1,500.00 1,500.00 3,594.04 2,000.00 2,500.00 66.7% 102110 5420 PETR PROD 7,068.46 8,000.00 8,000.00 5,684.79 8,000.00 8,000.00 .0% 102110 5450 OFF SUPP 1,500.80 3,000.00 3,000.00 1,352.31 2,000.00 3,000.00 .0% 102110 5460 OPER SUPP 1,088.50 2,000.00 2,000.00 523.27 1,000.00 2,000.00 .0% 102110 5550 U/E TELECM 4,526.76 5,600.00 5,600.00 2,866.59 5,100.00 5,100.00 -8.9% 102110 5810 OP EQP 698.80 22,500.00 22,500.00 12,933.81 12,495.00 25,600.00 13.8% 102110 7211 TRANS VERF 37,135.00 30,000.00 30,000.00 25,000.00 30,000.00 20,000.00 -33.3% TOTAL ENGINEERING DIVISION 723,514.60 1,187,119.00 1,187,119.00 1,737,938.45 1,467,970.00 1,552,717.00 30.8% 106010 POLICE DEPT ADMINISTRATION 106010 5110 REG SALAR 826,771.63 1,097,658.00 1,097,658.00 716,997.06 879,030.00 1,154,042.00 5.1% Report generated: 11/07/2025 14:12 Page User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 106010 5112 OT SALARY 1,526.83 1,000.00 1,000.00 2,826.73 165.00 1,000.00 .0% 106010 5120 MED BNFT 198,481.26 220,000.00 220,000.00 167,536.83 200,000.00 268,000.00 21.8% 106010 5121 DNTL BNFT 5,163.81 6,000.00 6,000.00 4,284.03 5,250.00 6,000.00 .0% 106010 5122 MISC BNFT 4,499.02 8,560.00 8,560.00 3,290.72 5,660.00 4,160.00 -51.4% 106010 5130 APPAREL 5,088.84 6,400.00 6,400.00 6,611.95 7,900.00 7,650.00 19.5% 106010 5140 PEN CNTRB 166,114.42 160,000.00 160,000.00 52,794.45 205,000.00 193,000.00 20.6% 106010 5211 TRNG TRAV 2,822.49 15,910.00 15,910.00 7,949.54 12,510.00 9,810.00 -38.3% 106010 5212 TRNG EXP 11,395.76 11,940.00 11,940.00 5,800.75 9,695.00 8,700.00 -27.1% 106010 5213 SUBSCRIPT 315.00 415.00 415.00 315.00 315.00 415.00 .0% 106010 5320 BLDG R&M 238,533.78 194,700.00 194,700.00 64,517.97 164,494.00 225,250.00 15.7% 106010 5322 EQUP R&M 43,789.25 159,797.00 159,797.00 140,891.23 165,344.00 188,499.00 18.0% 106010 5326 VEH MAINT 6,564.59 3,000.00 3,000.00 2,382.70 3,400.00 3,000.00 .0% 106010 5330 DUES 3,500.00 5,070.00 5,070.00 3,525.00 5,010.00 5,185.00 2.3% 106010 5335 PRINTING 9,401.65 8,000.00 8,000.00 7,224.19 7,525.00 8,025.00 .3% 106010 5336 LGL NOTICE 100.00 1,000.00 1,000.00 100.00 100.00 1,000.00 .0% 106010 5337 POSTAGE 2,245.64 3,200.00 3,200.00 1,632.65 2,350.00 3,200.00 .0% 106010 5350 INS GL 268,382.55 396,000.00 396,000.00 266,024.78 268,382.00 396,000.00 .0% 106010 5361 P/S PRSCTR 85,043.48 85,000.00 85,000.00 40,806.00 92,000.00 95,000.00 11.8% 106010 5363 P/S MEDIC 21,869.90 26,250.00 26,250.00 19,139.20 27,850.00 28,650.00 9.1% 106010 5370 DP SERV 129,988.47 176,034.00 176,034.00 134,257.83 176,073.00 159,319.00 -9.5% 106010 5387 ADV BOARD 8,805.35 21,900.00 21,900.00 22,717.19 9,500.00 16,500.00 -24.7% 106010 5388 EMER SERV 5,141.18 4,800.00 4,800.00 5,412.44 5,680.00 5,680.00 18.3% 106010 5390 OTHER 80,847.96 74,990.00 74,990.00 71,996.69 73,436.00 60,730.00 -19.0% 106010 5410 MISC SUPP 755.00 1,750.00 1,750.00 906.00 1,200.00 1,500.00 -14.3% 106010 5420 PETR PROD 2,418.12 2,125.00 2,125.00 1,925.03 2,500.00 1,960.00 -7.8% 106010 5450 OFF SUPP 3,264.50 5,000.00 5,000.00 2,712.48 3,700.00 5,000.00 .0% 106010 5460 OPER SUPP 19,487.35 20,000.00 20,000.00 20,248.90 19,800.00 24,000.00 20.0% 106010 5550 U/E TELECM 22,372.51 27,150.00 27,150.00 16,216.45 22,745.00 24,150.00 -11.0% 106010 5810 OP EQP 257,786.92 44,960.00 44,960.00 36,067.49 38,010.00 35,746.00 -20.5% 106010 7211 TRANS VERF 300,662.00 259,229.00 259,229.00 216,024.16 259,229.00 255,574.00 -1.4% TOTAL POLICE DEPT ADMINISTRA 2,733,139.26 3,047,838.00 3,047,838.00 2,043,135.44 2,673,853.00 3,196,745.00 4.9% 106020 POLICE DEPT COMMUNICATIONS 106020 5110 REG SALAR 913,162.68 1,080,827.00 1,080,827.00 885,200.76 1,006,208.00 1,126,023.00 4.2% 106020 5111 PT SALARY 57,302.92 65,000.00 65,000.00 42,304.97 50,822.00 65,000.00 .0% 106020 5112 OT SALARY 85,132.63 60,000.00 60,000.00 66,650.25 70,000.00 75,000.00 25.0% 106020 5120 MED BNFT 105,743.95 150,000.00 150,000.00 113,080.83 136,000.00 180,000.00 20.0% 106020 5121 DNTL BNFT 4,918.72 6,200.00 6,200.00 6,028.59 5,300.00 6,200.00 .0% 106020 5122 MISC BNFT 3,569.03 6,700.00 6,700.00 7,842.10 8,680.00 9,980.00 49.0% 106020 5130 APPAREL 5,912.13 6,200.00 6,200.00 4,136.96 5,650.00 8,050.00 29.8% 106020 5140 PEN CNTRB 132,202.44 195,000.00 195,000.00 136,074.29 185,000.00 200,000.00 2.6% 106020 5211 TRNG TRAV 1,561.40 6,800.00 6,800.00 4,235.66 4,022.00 7,800.00 14.7% 106020 5212 TRNG EXP 2,350.00 9,450.00 9,450.00 2,438.00 2,998.00 9,500.00 .5% Report generated: 11/07/2025 14:12 Page user: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 20261 cy 2026 MASTER BUDGET PROJECTION PERIODPROJECTION: FOR 99 FOR: 0- 2025 2025 2025 2025 2026 PCT GENERAL FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PR03ECTION BOARD REVW CHANGE 106020 5330 DUES .00 550.00 550.00 391.00 415.00 650.00 18.2% 106020 5810 OP EQP 6,682.95 6,000.00 6,000.00 1,520.28 1,000.00 6,000.00 .0% TOTAL POLICE DEPT COMMUNICAT 1,318,538.85 1,592,727.00 1,592,727.00 1,269,903.69 1,476,095.00 1,694,203.00 6.4% 106033 POLICE DEPT INVESTIGATIONS 106033 5110 REG SALAR 635,967.81 929,382.00 929,382.00 653,063.39 733,015.00 836,447.00 -10.0% 106033 5112 OT SALARY 24,856.08 40,000.00 40,000.00 44,801.03 64,745.00 45,000.00 12.5% 106033 5120 MED BNFT 74,433.25 133,000.00 133,000.00 63,023.88 90,000.00 115,000.00 -13.5% 106033 5121 DNTL BNFT 2,875.28 4,000.00 4,000.00 2,316.25 3,000.00 4,000.00 .0% 106033 5122 MISC BNFT 2,532.98 9,600.00 9,600.00 10,837.63 11,700.00 5,100.00 -46.9% 106033 5130 APPAREL 4,517.16 8,060.00 8,060.00 3,005.33 4,495.00 6,250.00 -22.5% 106033 5140 PEN CNTRB 199,148.53 190,000.00 190,000.00 34,250.24 195,000.00 200,000.00 5.3% 106033 5211 TRNG TRAV .00 3,000.00 3,000.00 200.60 1,500.00 3,000.00 .0% 106033 5212 TRNG EXP 2,451.55 13,900.00 13,900.00 1,798.95 6,900.00 14,900.00 7.2% 106033 5213 SUBSCRIPT 79.00 100.00 100.00 79.00 79.00 100.00 .0% 106033 5326 VEH MAINT 10,912.85 8,000.00 8,000.00 8,204.24 10,920.00 8,000.00 .0% 106033 5330 DUES 730.99 2,230.00 2,230.00 1,011.00 1,595.00 1,730.00 -22.4% 106033 5415 COMMUNITY 4,567.72 11,500.00 11,500.00 7,790.14 10,000.00 11,500.00 .0% 106033 5420 PETR PROD 2,583.52 4,530.00 4,530.00 2,298.98 2,500.00 4,500.00 -.7% 106033 5810 OP EQP 15,512.59 22,500.00 22,500.00 12,320.12 19,272.00 21,600.00 -4.0% TOTAL POLICE DEPT INVESTIGAT 981,169.31 1,379,802.00 1,379,802.00 845,000.78 1,154,721.00 1,277,127.00 -7.4% 106034 POLICE DEPT PATROL 106034 5110 REG SALAR 4,399,084.27 4,503,865.00 4,503,865.00 3,656,733.70 4,115,454.00 4,814,531.00 6.9% 106034 5112 OT SALARY 269,930.48 170,000.00 170,000.00 230,838.91 304,000.00 200,000.00 17.6% 106034 5120 MED BNFT 588,012.99 605,000.00 605,000.00 494,721.50 610,000.00 700,000.00 15.7% 106034 5121 DNTL BNFT 22,332.41 27,000.00 27,000.00 19,371.18 24,000.00 27,000.00 .0% 106034 5122 MISC BNFT 18,566.32 35,020.00 35,020.00 28,331.79 33,300.00 41,500.00 18.5% 106034 5130 APPAREL 60,575.30 121,300.00 121,300.00 78,238.52 103,252.00 101,340.00 -16.5% 106034 5140 PEN CNTRB 1,135,893.88 970,000.00 970y000.00 54,097.44 1,290,000.00 1,300,000.00 34.0% 106034 5211 TRNG TRAY 6,012.87 17,500.00 17,500.00 7,626.81 9,300.00 13,000.00 -25.7% 106034 5212 TRNG EXP 61,508.99 109,960.00 109,960.00 56,885.94 88,868.00 113,750.00 3.4% 106034 5326 VEH MAINT 90,395.94 79,000.00 79,000.00 82,271.97 86,730.00 64,000.00 -19.0% 106034 5420 PETR PROD 54,383.48 75,500.00 75,500.00 46,352.35 55,000.00 70,000.00 -7.3% 106034 5460 OPER SUPP 47,906.93 .00 .00 .00 .00 .00 .0% 106034 5550 U/E TELECM 6,088.42 8,500.00 8,500.00 5,251.68 7,600.00 8,500.00 .0% 106034 5810 OP EQP 32,278.15 124,162.00 124,162.00 52,727.07 95,650.00 74,745.00 -39.8% TOTAL POLICE DEPT PATROL 6,792,970.43 6,846,807.00 6,846,807.00 4,813,448.86 6,823,154.00 7,528,366.00 10.0% 106061 POLICE DEPT SPEC DETAIL 106061 5112 OT SALARY 70,973.15 78,000.00 78,000.00 70,139.41 70,000.00 35,000.00 -55.1% Report generated: 11/07/2025 14:12 Page 8 User: eburk Program TD: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 2 2 1 CY I i MASTER BUDGET PROJECTION FOR PERIOD 'A 106061 5120 MED BNFT 6,646.08 10,000.00 10,000.00 7,076.48 4,800.00 10,000.00 .0% 106061 5121 DNTL BNFT 271.16 1,000.00 1,000.00 294.99 500.00 1,000.00 .0% 106061 5122 MISC BNFT 57.83 .00 .00 68.22 .00 .00 .0% 106061 5140 PEN CNTRB 1,208.61 2,000.00 2,000.00 1,150.69 1,000.00 2,000.00 .0% TOTAL POLICE DEPT SPEC DETAI 79,156.83 91,000.00 91,000.00 78,729.79 76,300.00 48,000.00 -47.3% TOTAL GENERAL FUND 26,024,414.00 30,351,289.00 32,601,289.00 21,297,977.11 30,310,838.23 30,437,896.00 -6.6% Report generated: 11/07/2025 14:12 Page 9 User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD . - -EAR / CBUDGET ANALYSIS IRRE11T YEAR PROJECTION: 20261 CY 2026 MASTER BUDGET PROJECTION FOR PERIOD 9 142050 MOTOR FUEL TAX EXPENDITURES 142050 5910 STREET IMP 3,972,125.79 1,300,000.00 1,300,000.00 1,300,000.00 1,300,000.00 800,000.00 -38.5% TOTAL MOTOR FUEL TAX EXPENDI 3,972,125.79 1,300,000.00 1,300,000.00 1,300,000.00 1,300,000.00 800,000.00 -38.5% TOTAL MOTOR FUEL TAX FUND 3,972,125.79 1,300,000.00 1,300,000.00 1,300,000.00 1,300,000.00 800,000.00 -38.5% Report generated: 11/07/2025 14:12 Page 10 User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: CY MASTER BUDGET PROJECTION FOR PERIOD 99 211150 VERF EXPENSES 211150 5670 DEPR EXP 211150 5810 OP EQP 211150 5860 MOTOR VEH TOTAL VERF EXPENSES TOTAL VEHICLE & EQUIPMENT RE Report generated: 11/07/2025 14:12 User: eburk Program ID: bgnyrpts 503,866.13 .00 .00 .00 .00 .00 .0% 60,363.52 719,000.00 719,000.00 427,089.27 226,759.00 700,732.00 -2.5% 54,929.80 982,087.00 982,087.00 868,955.51 504,400.00 1,133,178.00 15.4% 619,159.45 1,701,087.00 1,701,087.00 1,296,044.78 731,159.00 1,833,910.00 7.8% 619,159.45 1,701,087.00 1,701,087.00 1,296,044.78 731,159.00 1,833,910.00 7.8% Page 11 VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 20261 CY 2O MASTER BUDGET PROJECTION FOR PERIOD 99 222082 INFRA REPL FUND EXPENDITURE 222082 5362 P/S ENG 310,671.19 1,065,000.00 1,065,000.00 1,356,544.73 620,000.00 650,000.00 -39.0% 222082 5910 STREET IMP 33,720.69 3,300,000.00 3,300,000.00 4,926,665.00 5,250,000.00 2,350,000.00 -28.8% 222082 5911 SDWLK IMP .00 50,000.00 50,000.00 39,215.92 50,000.00 75,000.00 50.0% 222082 5990 OTHER CAP 2,817,873.89 1,185,000.00 3,435,000.00 3,306,887.33 3,210,000.00 1,985,000.00 -42.2% TOTAL INFRA REPL FUND EXPEND 3,162,265.77 5,600,000.00 7,850,000.00 9,629,312.98 9,130,000.00 5,060,000.00 -35.5% TOTAL INFRASTRUCTURE REPLACE 3,162,265.77 5,600,000.00 7,850,000.00 9,629,312.98 9,130,000.00 5,060,000.00 -35.5% Report generated: 11/07/2025 14:12 User: eburk Page 12 Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: Cy MASTER BUDGET PROJECTION FOR PERIOD 99 251180 TIF 3 EXPENSES 251180 5365 P/S OTHER 00 100,000.00 100,000.00 7,362.41 10,000.00 100,000.00 .0% 251180 5710 D/S INTER .00 .00 .00 .00 .00 150,000.00 .0% 251180 5730 D/S PRINC .00 .00 .00 .00 .00 90,000.00 .0% 251180 5960 LAND ACQ .00 .00 2,200,000.00 100,000.00 3,000,000.00 .00 -100.0% TOTAL TIF 3 EXPENSES .00 100,000.00 2,300,000.00 107,362.41 3,010,000.00 340,000.00 -85.2% TOTAL DOWNTOWN (TIF #3) .00 1009000.00 2,300,000.00 107,362.41 3,010,000.00 340,000.00 -85.2% Report generated: 11/07/2025 14:12 Page 13 user: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 20261 Cy 02 MASTER BUDGET PROJECTION FOR PERIOD 99 350001 DEBT SERVICE REVENUE 350001 7210 TRNSFR OUT 1,669,927.75 1,670,778.00 1,670,778.00 419,388.75 1,670,778.00 1,677,898.00 .4% TOTAL DEBT SERVICE REVENUE 1,669,927.75 1,670,778.00 1,670,778.00 419,388.75 1,670,778.00 1,677,898.00 .4% 357070 DEBT SERVICE 2021 EXP 357070 5760 D/S FA FEE 550.00 .00 .00 625.00 .00 .00 .0% TOTAL DEBT SERVICE 2021 EXP 550.00 .00 .00 625.00 .00 .00 .0% 357072 DEBT SERVICE 2021 EXP 357072 5710 D/S INTER 471,700.00 444,950.00 444,950.00 222,475.00 444,950.00 416,450.00 -6.4% 357072 5730 D/S PRINC 535,000.00 570,000.00 570,000.00 .00 570,000.00 610,000.00 7.0% 357072 5760 D/S FA FEE 825.00 1,000.00 1,000.00 950.00 1,000.00 1,000.00 .0% TOTAL DEBT SERVICE 2021 EXP 1,007,525.00 1,015,950.00 1,015,950.00 223,425.00 1,015,950.00 1,027,450.00 1.1% 357073 DEBT SERVICE 2020 EXP 357073 5710 D/S INTER 58,185.00 48,585.00 48,585.00 24,292.50 48,585.00 38,665.00 -20.4% 357073 5730 D/S PRINC 240,000.00 248,000.00 248,000.00 .00 248,000.00 258,000.00 4.0% 357073 5760 D/S FA FEE .00 1,000.00 1,000.00 1,050.00 1,000.00 1,000.00 .0% TOTAL DEBT SERVICE 2020 EXP 298,185.00 297,585.00 297,585.00 25,342.50 297,585.00 297,665.00 .0% 357074 DEBT SERVICE 2018 EXP 357074 5710 D/S INTER 163,330.00 152,330.00 152,330.00 76,165.00 152,330.00 140,930.00 -7.5% 357074 5730 D/S PRINC 275,000.00 285,000.00 285,000.00 .00 285,000.00 295,000.00 3.5% 357074 5760 D/S FA FEE .00 1,000.00 1,000.00 625.00 1,000.00 1,000.00 .0% TOTAL DEBT SERVICE 2018 EXP 438,330.00 438,330.00 438,330.00 76,790.00 438,330.00 436,930.00 -.3% 357075 DEBT SERVICE 2026 EXP 357075 5710 D/S INTER .00 .00 .00 .00 .00 280,000.00 .0% 357075 5730 D/S PRINC .00 .00 .00 .00 .00 170,000.00 .0% 357075 5760 D/S FA FEE .00 .00 .00 .00 00 1,000.00 .0% TOTAL DEBT SERVICE 2026 EXP .00 .00 .00 .00 .00 451,000.00 .0% 357077 DEBT SERVICE 2015 EXP 357077 5710 D/S INTER 188,750.00 174,200.00 174,200.00 87,100.00 174,200.00 159,350.00 -8.5% 357077 5730 D/S PRINC 485,000.00 495,000.00 495,000.00 .00 495,000.00 510,000.00 3.0% 357077 5760 D/S FA FEE 500.00 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% Report generated: 11/07/2025 14:12 Page 14 User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: CY 2 MASTER BUDGET PROJECTION FOR PERIOD 9 TOTAL DEBT SERVICE 2015 EXP 674,250.00 670,200.00 670,200.00 87,100.00 670,200.00 670,350.00 .0% 357078 DEBT SERVICE 2017 EXP 357078 5710 D/S INTER 138,437.50 129,438.00 129,438.00 64,718.75 129,438.00 120,138.00 -7.2% 357078 5730 D/S PRINC 300,000.00 310,000.00 310,000.00 .00 310,000.00 320,000.00 3.2% 357078 5760 D/S FA FEE 1,250.00 1,000.00 1,000.00 675.00 1,000.00 1,000.00 .0% TOTAL DEBT SERVICE 2017 EXP 439,687.50 440,438.00 440,438.00 65,393.75 440,438.00 441,138.00 .2% TOTAL DEBT SERVICE FUND 4,528,455.25 4,533,281.00 4,533,281.00 898,065.00 4,533,281.00 5,002,431.00 10.3% Report generated: 11/07/2025 14:12 Page 15 user: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CfRRENT YEAR BUDGET ANALYSIS PROJECTION: 1 CY MASTER BUDGET PROJECTION FOR PERIOD 9 367072 SINKING FUND 2011B EXP 367072 5369 TRUST FEES 1,123.19 1,500.00 1,500.00 1,015.98 1,200.00 1,500.00 .0% 367072 7210 TRNSFR OUT .00 50,000.00 50,000.00 .00 .00 50,000.00 .0% TOTAL SINKING FUND 2011E EXP 1,123.19 51,500.00 51,500.00 1,015.98 1,200.00 51,500.00 .0% TOTAL 2011E SINKING FUND 1,123.19 51,500.00 51,500.00 1,015.98 1,200.00 51,500.00 .0% Report generated: 11/07/2025 14:12 Page 16 user: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 20261 CY 2026 MASTER BUDGET PROJECTION FOR PERIOD 99 502010 WATER DEPARTMENT ADMINISTRATIO 502010 5110 REG SALAR 275,774.38 298,250.00 298,250.00 256,321.67 299,250.00 312,250.00 4.7% 502010 5112 OT SALARY 4,700.14 .00 .00 750.82 .00 .00 .0% 502010 5120 MED BNFT 46,034.06 60,000.00 60,000.00 41,574.69 46,000.00 67,000.00 11.7% 502010 5121 DNTL BNFT 1,612.38 2,000.00 2,000.00 1,400.89 2,000.00 2,000.00 .0% 502010 5122 MISC BNFT 480.05 2,750.00 2,750.00 2,159.47 3,150.00 2,750.00 .0% 502010 5130 APPAREL 3,348.40 3,600.00 3,600.00 3,949.87 3,800.00 3,600.00 .0% 502010 5140 PEN CNTRB 43,053.50 45,500.00 45,500.00 41,164.27 45,500.00 50,000.00 9.9% 502010 5210 TRNG REG 1,889.35 2,500.00 2,500.00 2,189.35 7,900.00 2,500.00 .0% 502010 5211 TRNG TRAV 537.50 1,000.00 1,000.00 1,073.26 1,100.00 1,000.00 .0% 502010 5320 BLDG R&M 45,274.64 47,712.00 47,712.00 48,348.61 50,212.00 47,712.00 .0% 502010 5322 EQUP R&M 1,072.66 4,990.00 4,990.00 2,167.64 4,990.00 3,840.00 -23.0% 502010 5326 VEH MAINT 15,305.12 3,000.00 3,000.00 1,682.30 3,000.00 3,000.00 .0% 502010 5330 DUES 1,187.80 1,400.00 1,400.00 992.60 1,400.00 1,400.00 .0% 502010 5335 PRINTING 3,754.30 4,000.00 4,000.00 3,874.69 4,000.00 4,000.00 .0% 502010 5337 POSTAGE 11,912.15 12,000.00 12,000.00 10,125.14 12,000.00 12,000.00 .0% 502010 5350 INS GL 113,713.53 170,500.00 170,500.00 116,397.08 155,000.00 170,500.00 .0% 502010 5362 P/S ENG 27,566.25 30,000.00 30,000.00 17,280.00 30,000.00 30,000.00 .0% 502010 5363 P/S MEDIC 742.00 1,000.00 1,000.00 1,107.00 1,000.00 1,000.00 .0% 502010 5365 P/S OTHER 1,886.50 3,000.00 3,000.00 2,423.06 3,000.00 3,000.00 .0% 502010 5370 DP SERV 7,924.34 8,293.00 8,293.00 4,464.36 8,293.00 5,896.00 -28.9% 502010 5371 CC FEES 23,021.71 20,000.00 20,000.00 25,079.15 20,000.00 20,000.00 .0% 502010 5410 MISC SUPP 846.91 1,000.00 1,000.00 299.80 1,000.00 1,000.00 .0% 502010 5420 PETR PROD 2,338.99 2,000.00 2,000.00 2,123.89 2,000.00 2,000.00 .0% 502010 5450 OFF SUPP 637.45 1,000.00 1,000.00 257.07 1,000.00 1,000.00 .0% 502010 5460 OPER SUPP 857.64 1,500.00 1,500.00 36.19 1,500.00 1,500.00 .0% 502010 5550 U/E TELECM 7,274.92 8,800.00 8,800.00 5,216.99 8,000.00 7,800.00 -11.4% 502010 5670 DEPR EXP 628,527.71 .00 .00 .00 .00 .00 .0% 502010 5810 OP EQP 1,322.79 21,300.00 21,300.00 15,192.90 19,210.00 18,050.00 -15.3% 502010 7210 TRNSFR OUT 25,000.00 25,000.00 25,000.00 20,833.34 25,000.00 25,000.00 .0% 502010 7211 TRANS VERF 63,965.00 85,000.00 85,000.00 70,833.34 85,000.00 81,000.00 -4.7% TOTAL WATER DEPARTMENT ADMIN 1,361,562.17 867,095.00 867,095.00 699,319.44 844,305.00 880,798.00 1.6% 502031 WATER DEPT DISTRIBUTION 502031 5110 REG SALAR 73,305.69 77,518.00 77,518.00 65,656.92 74,000.00 83,240.00 7.4% 502031 5112 OT SALARY 29,076.16 30,000.00 30,000.00 16,273.23 30,000.00 30,000.00 .0% 502031 5120 MED BNFT 8,603.64 10,000.00 10,000.00 5,844.93 10,000.00 10,000.00 .0% 502031 5121 DNTL BNFT 428.35 1,000.00 1,000.00 315.47 1,000.00 1,000.00 .0% 502031 5122 MISC BNFT 98.84 1,300.00 1,300.00 99.44 100.00 300.00 -76.9% 502031 5140 PEN CNTRB 15,303.79 16,000.00 16,000.00 13,183.98 16,000.00 18,000.00 12.5% 502031 5320 BLDG R&M 7,740.61 15,000.00 15,000.00 4,213.28 15,000.00 15,000.00 .0% Report generated: 11/07/2025 14:12 Page 17 User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 502031 5322 EQUP R&M 32,109.32 90,000.00 90,000.00 29,570.39 45,000.00 45,000.00 -50.0% 502031 5326 VEH MAINT .00 3,000.00 3,000.00 .00 3,000.00 3,000.00 .0% 502031 5362 P/S ENG 1,279.00 30,000.00 30,000.00 .00 5,000.00 30,000.00 .0% 502031 5365 P/S OTHER 12,379.14 10,000.00 10,000.00 9,015.00 10,000.00 10,000.00 .0% 502031 5410 MISC SUPP 28.66 500.00 500.00 301.49 500.00 500.00 .0% 502031 5421 MATERIAL 153.95 500.00 500.00 .00 500.00 500.00 .0% 502031 5422 CHEMICAL 2,261.50 2,000.00 2,000.00 800.00 2,000.00 2,000.00 .0% 502031 5423 BUY WATER 4,002,950.91 4,138,750.00 4,138,750.00 3,707,743.68 4,005,000.00 4,289,250.00 3.6% 502031 5510 U/E ELECT 100,223.37 90,000.00 90,000.00 78,739.21 90,000.00 90,000.00 .0% 502031 5520 U/E NAT GA 1,933.20 2,500.00 2,500.00 1,521.04 2,500.00 2,500.00 .0% 502031 5810 OP EQP 1,301.70 5,000.00 5,000.00 .00 5,000.00 5,000.00 .0% TOTAL WATER DEPT DISTRIBUTIO 4,289,177.83 4,523,068.00 4,523,068.00 3,933,278.06 4,314,600.00 4,635,290.00 2.5% 502050 WATER MAIN MAINTENANCE 502050 5110 REG SALAR 266,835.37 277,000.00 277,000.00 234,946.69 267,000.00 289,000.00 4.3% 502050 5111 PT SALARY .00 7,500.00 7,500.00 .00 .00 7,500.00 .0% 502050 5112 OT SALARY 103,368.35 40,000.00 40,000.00 86,127.90 80,000.00 60,000.00 50.0% 502050 5120 MED BNFT 66,164.05 50,000.00 50,000.00 59,079.12 55,000.00 70,000.00 40.0% 502050 5121 DNTL BNFT 2,286.44 3,000.00 3,000.00 1,976.83 3,000.00 3,000.00 .0% 502050 5122 MISC BNFT 317.31 3,100.00 3,100.00 335.84 2,600.00 3,100.00 .0% 502050 5140 PEN CNTRB 53,976.72 52,000.00 52,000.00 49,949.04 52,000.00 579000.00 9.6% 502050 5310 RENT EQP 7,070.80 2,000.00 29000.00 1,566.00 2,000.00 2,000.00 .0% 502050 5322 EQUP R&M 27,074.29 8,500.00 8,500.00 17,890.92 20,000.00 8,500.00 .0% 502050 5326 VEH MAINT 37,230.38 30,000.00 30,000.00 34,886.70 30,000.00 30,000.00 .0% 502050 5365 P/S OTHER 92,649.44 95,000.00 95,000.00 68,439.83 95,000.00 95,000.00 .0% 502050 5410 MISC SUPP 2,091.42 2,000.00 2,000.00 2,045.99 2,500.00 2,000.00 .0% 502050 5420 PETR PROD 12,639.84 9,000.00 9,000.00 10,154.07 9,000.00 9,000.00 .0% 502050 5421 MATERIAL 301,182.47 225,000.00 225,000.00 310,215.06 300,000.00 225,000.00 .0% 502050 5440 SMTLSEQUP 1,193.44 1,200.00 1,200.00 556.95 1,200.00 1,200.00 .0% 502050 5810 OP EQP 3,023.37 10,000.00 10,000.00 7,187.91 10,000.00 4,000.00 -60.0% TOTAL WATER MAIN MAINTENANCE 977,103.69 815,300.00 815,300.00 885,358.85 929,300.00 866,300.00 6.3% 502054 WATER METER MAINTENANCE 502054 5110 REG SALAR 94,259.93 99,000.00 99,000.00 37,867.33 75,000.00 77,500.00 -21.7% 502054 5112 OT SALARY 6,195.78 4,000.00 4,000.00 .00 4,000.00 4,000.00 .0% 502054 5120 MED BNFT 26,399.38 30,000.00 30,000.00 8,195.04 25,000.00 30,000.00 .0% 502054 5121 DNTL BNFT 895.47 1,000.00 1,000.00 267.75 1,000.00 1,000.00 .0% 502054 5122 MISC BNFT 100.10 500.00 500.00 36.82 100.00 500.00 .0% 502054 5140 PEN CNTRB 13,534.09 17,000.00 17,000.00 4,692.56 13,000.00 17,000.00 .0% 502054 5322 EQUP R&M 476.95 1,500.00 1,500.00 1,526.68 2,000.00 1,500.00 .0% 502054 5326 VEH MAINT 6,365.70 3,500.00 3,500.00 4,474.78 3,500.00 3,500.00 .0% 502054 5365 P/S OTHER 48,084.08 60,000.00 60,000.00 46,837.55 60,000.00 60,000.00 .0% Report generated: 11/07/2025 14:12 user: eburk Page 18 Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS ;AL ORIG BUD— REVISED BUD 502054 5410 MISC SUPP 484.48 500.00 500.00 99.96 500.00 500.00 .0% 502054 5420 PETR PROD 1,891.29 3,500.00 3,500.00 1,351.13 3,500.00 3,500.00 .0% 502054 5810 OP EQP 85,101.96 252,000.00 252,000.00 264,421.80 302,000.00 102,000.00 -59.5% TOTAL WATER METER MAINTENANC 283,789.21 472,500.00 472,500.00 369,771.40 489,600.00 301,000.00 -36.3% TOTAL WATER FUND 6,911,632.90 6,677,963.00 6,677,963.00 5,887,727.75 6,577,805.00 6,683,388.00 .1% Report generated: 11/07/2025 14:12 Page 19 user: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 542010 SEWER ADMINISTRATION 542010 5110 REG SALAR 192,333.11 196,500.00 196,500.00 175,901.21 196,500.00 206,500.00 5.1% 542010 5120 MED BNFT 36,968.15 40,000.00 40,000.00 31,942.40 35,000.00 40,000.00 .0% 542010 5121 DNTL BNFT 1,296.35 2,000.00 2,000.00 1,086.36 1,300.00 2,000.00 .0% 542010 5122 MISC BNFT 609.95 2,650.00 2,650.00 1,826.14 2,000.00 2,650.00 .0% 542010 5130 APPAREL 3,393.48 3,000.00 3,000.00 3,222.96 3,000.00 3,000.00 .0% 542010 5140 PEN CNTRB 28,970.09 39,500.00 39,500.00 27,702.52 32,000.00 35,000.00 -11.4% 542010 5210 TRNG REG 1,381.35 2,000.00 2,000.00 972.70 2,000.00 2,000.00 .0% 542010 5211 TRNG TRAV 537.52 600.00 600.00 1,779.69 1,779.69 600.00 .0% 542010 5320 BLDG R&M 45,188.83 47,712.00 47,712.00 48,238.15 47,712.00 47,712.00 .0% 542010 5322 EQUP R&M .00 1,200.00 1,200.00 .00 1,200.00 1,260.00 5.0% 542010 5326 VEH MAINT 8,880.70 14,000.00 14,000.00 11,513.80 14,000..00 14,000.00 .0% 542010 5330 DUES 1,187.80 1,400.00 1,400.00 992.60 1,400.00 1,400.00 .0% 542010 5332 TRAV EXP .00 200.00 200.00 .00 200.00 200.00 .0% 542010 5335 PRINTING 1,536.97 2,000.00 2,000.00 1,205.11 2,000.00 2,000.00 .0% 542010 5337 POSTAGE 5,198.48 5,000.00 5,000.00 4,566.38 5,000.00 5,000.00 .0% 542010 5350 INS GL 154,502.50 220,000.00 220,000.00 153,595.99 180,000.00 220,000.00 .0% 542010 5362 P/S ENG 12,700.00 10,000.00 10,000.00 13,400.00 10,000.00 10,000.00 .0% 542010 5363 P/S MEDIC 742.00 700.00 700.00 636.00 700.00 700.00 .0% 542010 5365 P/S OTHER 3,886.50 4,000.00 4,000.00 1,428.06 4,000.00 4,000.00 .0% 542010 5370 DP SERV 1,002.31 1,200.00 1,200.00 803.12 1,200.00 1,200.00 .0% 542010 5371 CC FEES 12,986.74 12,000.00 12,000.00 14,142.52 12,000.00 12,000.00 .0% 542010 5410 MISC SUPP 1,046.88 600.00 600.00 227.34 600.00 600.00 .0% 542010 5420 PETR PROD 2,422.89 2,500.00 2,500.00 1,865.97 2,500.00 2,500.00 .0% 542010 5450 OFF SUPP 756.92 750.00 750.00 443.30 750.00 750.00 .0% 542010 5460 OPER SUPP 47.91 1,200.00 1,200.00 285.89 1,200.00 1,200.00 .0% 542010 5550 U/E TELECM 3,953.03 4,700.00 4,700.00 2,242.09 4,200.00 4,200.00 -10.6% 542010 5670 DEPR EXP 1,116,429.93 .00 .00 .00 .00 .00 .0% 542010 5710 D/S INTER 871,914.50 838,778.00 838,778.00 419,388.75 838,778.00 800,898.00 -4.5% 542010 5730 D/S PRINC .00 832,000.00 832,000.00 .00 832,000.00 877,000.00 5.4% 542010 5760 D/S FA FEE .00 1,000.00 1,000.00 .00 .00 1,000.00 .0% 542010 5762 D/5 AMORT -124,941.92 .00 .00 .00 .00 .00 .0% 542010 5810 OP EQP 398.82 14,600.00 14,600.00 10,612.87 14,985.00 16,350.00 12.0% 542010 7210 TRNSFR OUT 25,000.00 25,000.00 25,000.00 20,833.34 25,000.00 25,000.00 .0% 542010 7211 TRANS VERF 98,551.00 115,000.00 115,000.00 95,833.34 115,000.00 111,000.00 -3.5% TOTAL SEWER ADMINISTRATION 2,508,882.79 2,441,790.00 2,441,790.00 1,046,688.60 2,388,004.69 2,451,720.00 .4% 542031 SEWER LINE CONSTRUCTION 542031 5110 REG SALAR 173,178.14 240,000.00 240,000.00 148,139.07 240,000.00 256,000.00 6.7% 542031 5112 OT SALARY 22,029.48 20,000.00 20,000.00 23,162.52 25,000.00 20,000.00 .0% 542031 5120 MED BNFT 41,964.75 48,000.00 48,000.00 36,963.45 35,000.00 58,000.00 20.8% Report generated: 11/07/2025 14:12 Page 20 User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 542031 5121 DNTL BNFT 1,433.15 2,200.00 2,200.00 1,214.85 2,200.00 2,200.00 .0% 542031 5122 MISC BNFT 177.53 1,000.00 1,000.00 182.78 500.00 1,000.00 .0% 542031 5140 PEN CNTRB 28,550.67 37,000.00 37,000.00 26,836.87 43,000.00 45,000.00 21.6% 542031 5310 RENT EQP 1,772.00 500.00 500.00 .00 500.00 500.00 .0% 542031 5321 STRUC R&M 4,023.00 5,500.00 5,500.00 6,104.53 6,500.00 5,500.00 .0% 542031 5322 EQUP R&M 3,259.35 6,500.00 6,500.00 6,266.48 6,500.00 6,500.00 .0% 542031 5326 VEH MAINT 12,719.34 8,000.00 8,000.00 7,052.20 8,000.00 8,000.00 .0% 542031 5420 PETR PROD 8,771.91 10,000.00 10,000.00 5,448.25 10,000.00 10,000.00 .0% 542031 5421 MATERIAL 58,291.56 52,000.00 52,000.00 30,006.75 52,000.00 52,000.00 .0% 542031 5440 SMTLSEQUP 850.01 1,000.00 1,000.00 1,141.85 1,000.00 1,000.00 .0% 542031 5460 OPER SUPP 1,195.77 1,200.00 1,200.00 500.00 1,200.00 1,200.00 .0% 542031 5810 OP EQP 4,157.99 5,000.00 5,000.00 3,786.52 3,786.52 .00 -100.0% TOTAL SEWER LINE CONSTRUCTIO 362,374.65 437,900.00 437,900.00 296,806.12 435,186.52 466,900.00 6.6% 542051 SEWER CLEANING 542051 5110 REG SALAR 258,581.96 173,000.00 173,000.00 230,788.00 173,000.00 186,000.00 7.5% 542051 5111 PT SALARY .00 5,000.00 5,000.00 .00 .00 5,000.00 .0% 542051 5112 OT SALARY 21,613.73 20,000.00 20,000.00 17,597.86 20,000.00 20,000.00 .0% 542051 5120 MED BNFT 58,070.62 51,000.00 51,000.00 44,906.17 50,000.00 57,000.00 11.8% 542051 5121 DNTL BNFT 1,992.37 2,000.00 2,000.00 1,731.82 2,000.00 2,000.00 .0% 542051 5122 MISC BNFT 263.41 1,000.00 1,000.00 281.20 200.00 1,000.00 .0% 542051 5140 PEN CNTRB 40,536.50 34,000.00 34,000.00 39,259.04 32,000.00 34,000.00 .0% 542051 5310 RENT EQP 2,374.48 500.00 500.00 .00 3,000.00 500.00 .0% 542051 5322 EQUP R&M 7,478.63 4,000.00 4,000.00 4,633.67 8,000.00 4,000.00 .0% 542051 5326 VEH MAINT 22,000.24 20,000.00 20,000.00 29,814.61 20,000.00 20,000.00 .0% 542051 5365 P/S OTHER 57,066.57 40,000.00 40,000.00 54,704.68 80,000.00 40,000.00 .0% 542051 5410 MISC SUPP 71.10 500.00 500.00 190.74 500.00 500.00 .0% 542051 5420 PETR PROD 8,183.32 5,000.00 5,000.00 7,391.19 6,500.00 59000.00 .0% 542051 5421 MATERIAL 5,967.85 7,500.00 7,500.00 1,710.99 7,500.00 7,500.00 .0% 542051 5440 SMTLSEQUP 3,487.65 14,000.00 14,000.00 15,368.14 16,000.00 14,000.00 .0% 542051 5460 OPER SUPP .00 500.00 500.00 543.49 650.00 500.00 .0% TOTAL SEWER CLEANING 487,688.43 378,000.00 378,000.00 448,921.60 419,350.00 397,000.00 5.0% 542052 WASTEWATER TREATMENT FACILITY 542052 5110 REG SALAR 803,676.72 821,250.00 821,250.00 700,083.70 821,250.00 869,250.00 5.8% 542052 5111 PT SALARY 6,457.50 12,500.00 12,500.00 8,664.00 12,000.00 13,000.00 4.0% 542052 5112 OT SALARY 26,956.85 25,000.00 25,000.00 19,148.20 25,000.00 26,000.00 4.0% 542052 5120 MED BNFT 146,407.08 160,000.00 160,000.00 119,919.79 150,000.00 165,000.00 3.1% 542052 5121 DNTL BNFT 5,253.12 6,500.00 6,500.00 4,145.90 6,000.00 6,500.00 .0% 542052 5122 MISC BNFT 4,160.85 6,600.00 6,600.00 7,636.47 6,600.00 6,600.00 .0% 542052 5130 APPAREL 5,893.66 6,825.00 6,825.00 4,815.26 6,000.00 6,825.00 .0% 542052 5140 PEN CNTRB 118,357.52 135,000.00 135,000.00 113,743.15 135,000.00 146,000.00 8.1% Report generated: 11/07/2025 14:12 Page 21 User: eburk Program rD: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 20261 Cy 2026 MASTER BUDGET PROJECTION FOR PERIOD 99 542052 5210 TRNG REG 3,182.99 5,000.00 5,000.00 4,905.29 3,000.00 5,000.00 .0% 542052 5211 TRNG TRAV 2,582.52 4,000.00 4,000.00 2,684.98 3,000.00 4,000.00 .0% 542052 5320 BLDG R&M 77,464.97 51,600.00 51,600.00 51,615.16 50,840.00 61,600.00 19.4% 542052 5322 EQUP R&M 125,948.27 123,990.00 123,990.00 113,454.06 123,840.00 152,280.00 22.8% 542052 5326 VEH MAINT 4,308.68 7,500.00 7,500.00 5,641.68 7,500.00 7,500.00 .0% 542052 5330 DUES 3,857.38 2,750.00 2,750.00 1,181.60 2,500.00 2,800.00 1.8% 542052 5335 PRINTING 975.36 1,500.00 1,500.00 473.02 1,200.00 1,500.00 .0% 542052 5362 P/5 ENG 19,407.52 40,000.00 40,000.00 28,372.59 37,500.00 30,000.00 -25.0% 542052 5363 P/S MEDIC 636.00 1,500.00 1,500.00 636.00 19000.00 1,500.00 .0% 542052 5365 P/S OTHER 112,578.73 134,000.00 134,000.00 130,175.49 123,500.00 140,000.00 4.5% 542052 5370 DP SERV 6,921.35 10,625.00 10,625.00 4,941.09 10,625.00 6,916.00 -34.9% 542052 5410 MISC SUPP 1,398.49 2,000.00 2,000.00 952.28 2,000.00 2,000.00 .0% 542052 5420 PETR PROD 4,672.70 11,000.00 11,000.00 5,496.87 11,000.00 11,000.00 .0% 542052 5421 MATERIAL 12,679.49 10,000.00 10,000.00 2,479.58 10,000.00 10,000.00 .0% 542052 5422 CHEMICAL 73,594.73 130,000.00 130,000.00 110,730.94 112,500.00 135,000.00 3.8% 542052 5440 SMTLSEQUP 2,486.91 4,000.00 4,000.00 1,811.70 4,000.00 4,000.00 .0% 542052 5450 OFF SUPP 108.32 1,000.00 1,000.00 78.76 1,000.00 1,000.00 .0% 542052 5460 OPER SUPP 12,003.69 19,000.00 19,000.00 11,677.16 16,000.00 19,000.00 .0% 542052 5470 R&M SUPP 47,322.61 47,000.00 47,000.00 40,300.79 47,000.00 50,000.00 6.4% 542052 5510 U/E ELECT 375,648.22 275,000.00 275,000.00 334,839.46 400,000.00 400,000.00 45.5% 542052 5520 U/E NAT GA 12,859.76 20,000.00 20,000.00 14,555.82 25,000.00 25,000.00 25.0% 542052 5530 U/E WATER 36,289.75 25,000.00 25,000.00 19,222.44 30,000.00 30,000.00 20.0% 542052 5550 U/E TELECM 10,160.79 11,000.00 11,000.00 7,564.89 11,200.00 11,800.00 7.3% 542052 5611 PMTS OTHR 44,830.00 45,500.00 45,500.00 45,059.58 45,500.00 46,500.00 2.2% 542052 5810 OP EQP 8,308.23 27,500.00 27,500.00 8,235.25 26,479.00 13,750.00 -50.0% 542052 7211 TRANS VERF 36,940.00 36,940.00 36,940.00 30,783.34 36,940.00 33,250.00 -10.0% TOTAL WASTEWATER TREATMENT F 2,154,330.76 2,221,080.00 2,221,080.00 1,956,026.29 2,304,974.00 2,444,571.00 10.1% TOTAL SEWER FUND 5,513,276.63 5,478,770.00 5,478,770.00 3,748,442.61 5,547,515.21 5,760,191.00 5.19/. Report generated: 11/07/2025 14:12 Page 22 User: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 20261 CY 2026 MASTER BUDGET PROJECTION FOR PERIOD 99 582030 REFUSE COLLECTION 582030 5337 POSTAGE 1,657.08 2,000.00 2,000.00 1,372.83 2,000.00 2,000.00 .0% 582030 5350 INS GL 6,602.72 9,900.00 9,900.00 6,650.62 8,000.00 9,900.00 .0% 582030 5371 CC FEES 3,456.93 5,000.00 5,000.00 3,759.02 4,000.00 5,000.00 .0% 582030 5390 OTHER 9,843.91 10,000.00 10,000.00 9,725.42 10,000.00 10,000.00 .0% 582030 5391 REF COLCT 1,399,922.90 1,535,000.00 1,535,000.00 1,204,521.40 1,500,000.00 1,791,000.00 16.7% 582030 5410 MISC SUPP 4,830.00 10,000.00 10,000.00 4,995.00 10,000.00 10,000.00 .0% 582030 7210 TRNSFR OUT 25,000.00 25,000.00 25,000.00 20,833.34 25,000.00 25,000.00 .0% TOTAL REFUSE COLLECTION 1,451,313.54 1,596,900.00 1,596,900.00 1,251,857.63 1,559,000.00 1,852,900.00 16.0% 582053 REFUSE LEAF COLLECTION 582053 5322 EQUP R&M 32,951.30 40,000.00 40,000.00 39,046.62 40,000.00 40,000.00 .0% 582053 5326 VEH MAINT 8,603.29 8,000.00 8,000.00 2,482.00 8,000.00 8,000.00 .0% 582053 5365 P/5 OTHER 16,818.92 .00 .00 .00 .00 .00 .0% 582053 5420 PETR PROD 7,617.16 11,500.00 11,500.00 1,445.11 11,500.00 11,500.00 .0% 582053 5460 OPER SUPP 1,239.69 1,200.00 1,200.00 .00 1,200.00 1,200.00 .0% 582053 7210 TRNSFR OUT 40,646.02 93,250.00 93,250.00 .00 93,250.00 93,250.00 .0% 582053 7211 TRANS VERF 79,493.00 28,000.00 28,000.00 23,333.34 28,000.00 28,000.00 .0% TOTAL REFUSE LEAF COLLECTION 187,369.38 181,950.00 181,950.00 66,307.07 181,950.00 181,950.00 .0% TOTAL REFUSE FUND 1,638,682.92 1,778,850.00 1,778,850.00 1,318,164.70 1,740,950.00 2,034,850.00 14.4% Report generated: 11/07/2025 14:12 Page 23 user: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 20261 CY 2026 MASTER BUDGET PROJECTION FOR PERIOD 99 602019 COMM PARK COMBINED FUNDING 602019 5110 REG SALAR 8,498.35 14,000.00 14,000.00 7,999.96 12,000.00 14,000.00 .0% 602019 5120 MED BNFT 717.63 5,000.00 5,000.00 604.85 2,500.00 5,000.00 .0% 602019 5121 DNTL BNFT 39.83 400.00 400.00 33.64 400.00 400.00 .0% 602019 5122 MISC BNFT 9.68 100.00 100.00 10.34 .00 100.00 .0% 602019 5140 PEN CNTRB 1,298.07 2,500.00 2,500.00 1,290.51 2,500.00 2,500.00 .0% 602019 5320 BLDG R&M 23,770.42 25,000.00 25,000.00 23,234.70 25,000.00 25,000.00 .0% 602019 5350 INS GL 2,934.55 4,400.00 4,400.00 2,955.83 4,000.00 4,400.00 .0% 602019 5390 OTHER 24,463.77 29,000.00 29,000.00 8,098.53 29,000.00 29,000.00 .0% 602019 5510 U/E ELECT 2,202.40 3,300.00 3,300.00 1,369.19 2,000.00 3,300.00 .0% 602019 7210 TRNSFR OUT 37,500.00 37,500.00 37,500.00 31,250.00 37,500.00 37,500.00 .0% TOTAL COMM PARK COMBINED FUN 101,434.70 121,200.00 121,200.00 76,847.55 114,900.00 121,200.00 .0% 602058 COMM PARK VILLAGE OWNED 602038 5110 REG SALAR 8,498.35 14,000.00 14,000.00 7,999.96 12,000.00 14,000.00 .0% 602038 5120 MED BNFT 717.63 5,000.00 5,000.00 604.85 2,500.00 5,000.00 .0% 602038 5121 DNTL BNFT 39.83 400.00 400.00 33.64 400.00 400.00 .0% 602038 5122 MISC BNFT 9.68 100.00 100.00 10.34 .00 100.00 .0% 602038 5140 PEN CNTRB 1,298.07 2,500.00 2,500.00 1,290.51 2,500.00 2,500.00 .0% 602038 5322 EQUP R&M 4,485.00 5,000.00 5,000.00 .00 5,000.00 5,000.00 .0% 602038 5350 INS GL 2,934.55 4,400.00 4,400.00 2,955.83 4,000.00 4,400.00 .0% 602038 5390 OTHER 28,238.34 23,000.00 23,000.00 41,820.82 36,000.00 23,000.00 .0% 602038 5510 U/E ELECT 3,664.74 5,000.00 5,000.00 2,490.51 4,000.00 5,000.00 .0% 602038 5670 DEPR EXP 26,737.44 .00 .00 .00 .00 .00 .0% 602038 7210 TRNSFR OUT 37,500.00 37,500.00 37,500.00 31,250.00 37,500.00 37,500.00 .0% TOTAL COMM PARK VILLAGE OWNE 114,123.63 96,900.00 96,900.00 88,456.46 103,900.00 96,900.00 .0% TOTAL COMMUTER PARKING FUND 215,558.33 218,100.00 218,100.00 165,304.01 218,800.00 218,100.00 .0% Report generated: 11/07/2025 14:12 Page 24 user: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS PROJECTION: 2 261 CY-2026 MASTER BUDGET PROJECTION FOR PERIOD 99 702050 GARAGE FUND EXPENDITURES 702050 5110 REG SALAR 223,652.30 234,500.00 234,500.00 198,055.97 234,500.00 245,750.00 4.8% 702050 5112 OT SALARY 19,188.91 20,000.00 20,000.00 11,561.82 20,000.00 20,000.00 .0% 702050 5120 MED BNFT 26,031.49 33,000.00 33,000.00 23,414.40 24,000.00 33,000.00 .0% 702050 5121 DNTL BNFT 1,765.63 2,000.00 2,000.00 765.00 1,500.00 2,000.00 .0% 702050 5122 MISC BNFT 2,327.55 2,500.00 2,500.00 1,985.85 2,500.00 2,500.00 .0% 702050 5130 APPAREL 1,329.46 1,200.00 1,200.00 1,024.96 1,200.00 1,200.00 .0% 702050 5140 PEN CNTRB 34,152.81 41,000.00 41,000.00 32,913.52 41,000.00 43,000.00 4.9% 702050 5210 TRNG REG 945.00 5,300.00 5,300.00 .00 4,000.00 5,300.00 .0% 702050 5211 TRNG TRAV 1,272.27 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% 702050 5322 EQUP R&M 7,338.96 9,000.00 9,000.00 5,046.66 9,000.00 9,000.00 .0% 702050 5332 TRAV EXP .00 400.00 400.00 .00 400.00 400.00 .0% 702050 5350 INS GL 13,338.83 20,000.00 20,000.00 13,435.60 17,000.00 20,000.00 .0% 702050 5410 MISC SUPP 518.84 1,500.00 1,500.00 789.35 1,500.00 1,500.00 .0% 702050 5420 PETR PROD 909.46 1,000.00 1,000.00 700.83 1,000.00 1,000.00 .0% 702050 5421 MATERIAL 6,405.18 5,000.00 5,000.00 2,495.92 6,000.00 5,000.00 .0% 702050 5440 SMTLSEQUP 5,967.13 7,000.00 7,000.00 1,945.33 7,000.00 7,000.00 .0% 702050 5450 OFF SUPP .00 300.00 300.00 .00 300.00 300.00 .0% 702050 5470 R&M SUPP 204,636.82 110,000.00 110,000.00 75,622.23 110,000.00 110,000.00 .0% 702050 5530 U/E WATER 4,138.21 2,500.00 2,500.00 3,779.15 .00 2,500.00 .0% 702050 5550 U/E TELECM 641.33 700.00 700.00 407.09 700.00 700.00 .0% 702050 5810 OP EQP .00 2,700.00 2,700.00 3,807.99 3,240.00 200.00 -92.6% 702050 7211 TRANS VERF 1,700.00 4,100.00 4,100.00 3,416.66 4,100.00 4,100.00 .0% TOTAL GARAGE FUND EXPENDITUR 556,260.18 504,700.00 504,700.00 381,168.33 489,940.00 515,450.00 2.1% TOTAL GARAGE FUND 556,260.18 504,700.00 504,700.00 381,168.33 489,940.00 515,450.00 2.1% Report generated: 11/07/2025 14:12 Page 25 user: eburk Program ID: bgnyrpts VILLAGE OF DEERFIELD NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS 806010 POLICE PENSION FUND EXPENDITUR 806010 5141 PEN PYMNT 3,564,591.45 3,900,000.00 3,900,000.00 3,101,489.90 3,750,000.00 3,900,000.00 .0% 806010 5142 SEP REFND .00 15,000.00 15,000.00 185,197.44 200,000.00 15,000.00 .0% 806010 5330 DUES 825.00 1,000.00 1,000.00 825.00 1,000.00 1,000.00 .0% 806010 5332 TRAV EXP 379.77 5,000.00 5,000.00 795.86 1,000.00 5,000.00 .0% 806010 5350 INS GL 8,637.00 6,000.00 6,000.00 5,932.00 8,600.00 9,000.00 50.0% 806010 5360 P/5 CRP CN 8,227.59 7,500.00 7,500.00 19,112.89 12,000.00 12,000.00 60.0% 806010 5365 P/5 OTHER 16,980.00 20,800.00 20,800.00 45,802.00 36,800.00 22,000.00 5.8% 806010 5369 TRUST FEES 34,827.26 25,000.00 25,000.00 28,860.62 45,000.00 45,000.00 80.0% 806010 5390 OTHER 1,939.57 13,000.00 13,000.00 2,090.00 5,000.00 13,000.00 .0% TOTAL POLICE PENSION FUND EX 3,636,407.64 3,993,300.00 3,993,300.00 3,390,105.71 4,059,400.00 4,022,000.00 .7% TOTAL POLICE PENSION FUND 3,636,407.64 3,993,300.00 3,993,300.00 3,3909105.71 4,059,400.00 4,022,000.00 .7% TOTAL REVENUE .00 .00 .00 .00 .00 .00 .0% TOTAL EXPENSE 56,779,362.05 62,288,840.00 68,988,840.00 49,420,691.37 67,650,888.44 62,759,716.00 -9.0% GRAND TOTAL 56,779,362.05 62,288,840.00 68,988,840.00 49,420,691.37 67,650,888.44 62,759,716.00 -9.0% ** END OF REPORT - Generated by Eric Burk ** Report generated: 11/07/2025 14:12 Page 26 user: eburk Program ID: bgnyrpts