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2025-2026 Final BudgetFISCAL YEAR 2025-2026 CITY OF KALISPELL MONTANA FINAL BUDGET DOCUMENT CITY OF KALISPELL FINAL BUDGET INDEX - FY2026 CITY MANAGER BUDGET MESSAGE: ........................................................................................... i - xi EXHIBITS: ......................................................................................................................................... ...1- 23 GENERAL FUND: 1000 GENERAL FUND REVENUE AND SUMMARY ........................................................................ i – ii 1000 GENERAL FUND APPROPRIATION SUMMARY ................................................................. iii – iv 1000 GENERAL GOVERNMENT OPERATIONS CHART………………………………………………..v 400 GENERAL GOVERNMENT ................................................................................................................... 1 401 CITY MANAGER .................................................................................................................................... 2 401 HUMAN RESOURCES ........................................................................................................................... 3 402 CITY COUNCIL ...................................................................................................................................... 4 402 CITY CLERK ........................................................................................................................................... 5 403 FINANCE ................................................................................................................................................. 6 404 CITY ATTORNEY .................................................................................................................................. 7 406 MUNICIPAL COURT ............................................................................................................................. 8 410 PUBLIC WORKS ADMINISTRATION ................................................................................................. 9 412 CITY FACILITIES MAINTENANCE .................................................................................................. 10 413 POLICE ........................................................................................................................................... .11-14 416 FIRE DEPARTMENT .................................................................................................................…........15 420 PLANNING & ZONING DEPARTMENT ............................................................................................ 16 480 COMMUNITY DEVELOPMENT ......................................................................................................... 17 SPECIAL REVENUE FUNDS: PUBLIC SAFETY: 2230 AMBULANCE ................................................................................................................................... 1-3 2956 FIRE GRANTS ...................................................................................................................................... 4 2957 HAZMAT GRANT ................................................................................................................................ 5 2958 HAZMAT SUSTAINMENT GRANT………………………………………………………………….6 2399 PUBLIC SAFETY IMPACT FEE FUND .......................................................................................... 7-8 2273 EMERGENCY RESPONDER LEVY……………………………………………………..……….. 9-12 2915 HOMELAND SECURITY STONEGARDEN GRANT ...................................................................... 13 2916 DRUG ENFORCEMENT GRANT ...................................................................................................... 14 2917 DUI GRANT…………………………………………………………………………………………. 15 2919 LAW ENFORCEMENT BLOCK GRANT .................................................................................. .16-17 2951 OPIOID SETTLEMENT………………………………………………………………………………18 2394 BUILDING CODE ENFORCEMENT ........................................................................................... 19-21 PUBLIC WORKS: 2400 LIGHT MAINTENANCE .............................................................................................................. 22-25 2420 GAS TAX ....................................................................................................................................... 26-27 2421 BaRSAA……………………………………………………………………………………………….28 2500 SPECIAL STREET MAINTENANCE/ STREET DEPT. / SIGN & SIGNAL .............................. 29-34 2825 MACI GRANT .................................................................................................................................... 35 2826 2 MILE DRIVE IMPROVEMENT PROJECT…………………………………………………………36 2827 4 MILE DRIVE PATH POROJECT…………………………………………………………………..37 PARKS: 2210 PARK IN LIEU .............................................................................................................................. 38-39 2215 PARKS REVENUE AND FUND SUMMARY ................................................................................... 40 436 PARKS MAINTENANCE…………………………………………………………………………..41-43 440 ATHLETIC COMPLEX....................................................................................................................... 44 431 RECREATION PROGRAMS .............................................................................................................. 45 448 YOUTH CAMPS.................................................................................................................................. 46 445 AQUATIC FACILITY ......................................................................................................................... 47 436 PARKLINE TRAIL .............................................................................................................................. 48 2600 URBAN FORESTRY DISTRICT ................................................................................................. 49-51 2601 DEVELOPER TREES ................................................................................................................... 52-53 COMMUNITY DEVELOPMENT: 2880 COMMUNITY DEVELOPMENT LOAN REVOLVING................................................................... 54 2881 COMMUNITY DEVELOPMENT LOAN REVOLVING #2.............................................................. 55 2886 COMMUNITY DEVELOPMENT PROJECTS ................................................................................... 56 2866 MORNING STAR PROJECT GRANT ............................................................................................... 57 2867 GREEN ACRES PROJECT GRANT .................................................................................................. 58 2941 PRO HOUSING GRANT ..................................................................................................................... 59 2953 EPA BROWNFIELDS ASSESSMENT GRANT……………………………………………………..60 2955 EPA BROWNFIELDS REVOLVING LOAN FUND ......................................................................... 61 2974 AIRPORT GRANT……………………………………………………………………………………62 2992 SAFE STREET FOR ALL GRANT…………………………………………………………………...63 2930 EECBG GRANT………………………………………………………………………………………64 TIFS & OTHER: 2180 DOWNTOWN TIF ........................................................................................................................ .65-66 2188 TAX INCREMENT-WESTSIDE ................................................................................................... 67-68 2310 OLD SCHOOL STATION TECHNOLOGY TIF ................................................................................ 69 2311 OLD SCHOOL STATION INDUSTRIAL TIF ................................................................................... 70 2312 GLACIER RAIL PARK TEDD………………………………………………………………………. 71-72 2372 HEALTH FUND-PERMISSIVE LEVY .............................................................................................. 73 DEBT SERVICE FUNDS: DEBT SERVICE SUMMARY ....................................................................................................................... 1 CAPITAL PROJECT FUNDS: 4150 FIRE PUMPER………………………………………………………………………………………….2 4290 SIDEWALK AND CURB CONSTRUCTION ...................................................................................... 3 4347 SID 347 MORNING STAR PROJECT…………………………………………………………………4 4348 SID 348 GREEN ACRES PROJECT…………………………………………………………………..5 4393 AMERICAN RECOVERY ACT ........................................................................................................... 6 ENTERPRISE FUNDS: 5210 WATER OPERATIONS / BILLING ................................................................................................ 1-9 5211 WATER SYSTEM IMPACT FEES………………………………………………………………...10-11 5310 SEWER OPERATIONS / BILLING .............................................................................................. 12-19 5310 WASTEWATER TREATMENT PLANT ..................................................................................... 20-24 5311 SEWER SYSTEM IMPACT FEES………………………………………………………………..25-26 5349 STORM SEWER ............................................................................................................................ 37-32 5348 STORM SEWER IMPACT FEES………………………………………………………………….33-34 5510 SOLID WASTE.............................................................................................................................. 35-39 5720 AMERICAN RESUCE PLAN INFRASTRUCTURE CONST………………………………………40 INTERNAL SERVICE FUNDS: 6010 CENTRAL GARAGE ................................................................................................................... … 1-3 6030 INFORMATION TECHNOLOGY ............................................................................................... … 4-6 COMPONENT UNITS: 7855 TOURISM BUSINESS IMPROVEMENT DISTRICT ................................................................... 1-20 2701 BUSINESS IMPROVEMENT DISTRICT ................................................................................... .21-24 FIVE YEAR CAPITAL IMPROVEMENT PLAN: GENERAL FUND, AMBULANCE, BUILDING, & SPECIAL STREET MAINTENANCE ..................... 1 PARKS, FORESTRY, AIRPORT, & WATER ............................................................................................... 2 SEWER, WASTEWATER TREATMENT PLANT, STORM & SOLID WASTE ........................................ 3 CENTRAL GARAGE & INFORMATION TECHNOLOGY ........................................................................ 4 i City of Kalispell OFFICE OF THE CITY MANAGER 201 First Avenue East Kalispell, MT 59901 April 22, 2025 Honorable Mayor Mark Johnson Members of the Kalispell City Council 201 1st Avenue East Kalispell, MT 59901 Mayor and Council, This letter is to serve as the transmittal document for the Fiscal Year (FY) 2026 Preliminary Budget for municipal operations. This message summarizes the proposed budget and guiding principles for establishing the respective appropriations. This year’s budget is reflective of previous approvals at the Council level or in the community with the passage of the Emergency Responder Levy. These adopted plans have presented the roadmap for the development of the budget. Thorough analysis has occurred with respective rate studies in our enterprise funds (water, sewer, solid waste, streets) that allow us to plug in the components that were reviewed as part of the respective rate plans for those areas. Additionally, the passage of the Emergency Responder Levy has established the expected service level desired by the community, providing the benefit of having an established service level and the corresponding funding. These adopted work plans provide an efficient budget development process as reflected in this proposed document. The following pages of the transmittal letter have been revised from previous years to facilitate a more efficient budget review as they coincide with areas/projects/cost centers from each department that we highlight during the budget work sessions. Previous budgets have recognized the challenge Montana municipalities face with limitations on available revenues. As state law restricts municipalities to one half the average rate of inflation for the prior three years, plus new growth that has occurred from development, there are limited opportunities to enhance the level of services, especially in the current environment where high inflation magnifies the gap between costs we experience and available resources to address needs. This leads to a strategic effort that prioritizes projects and services to maintain operations within our available resources. Though our utilities and emergency services have benefitted from updated, approved, and funded work plans, many of our general fund departments face inflationary and growth-related impacts. In the past, we have taken a cautious approach to not over-extend ongoing costs in these areas yet continue to fund respective demands when able. This year’s proposed budget does not include any staffing increases in general fund supported departments, which aids our overall fiscal position. Internally, we are committed to finding ways to streamline operations and implement technologies that limit personnel additions and higher ongoing costs. ii Our fiscal policy includes a 20% reserve in our general fund. With the proposed revenues and expenditures, the preliminary budget is currently at a fund balance of 19%. This preliminary budget does not account for anticipated savings in our Worker’s Compensation program, as we are switching to a new provider that will save $100,000 across the organization. It is also anticipated that the final budget will have additional carryover funds when we complete the end of year close-out on June 30. An important positive trend with the preliminary budget is the decreasing gap between expenditures and revenues. The FY25 proposed budget had a revenue gap of approximately $450,000. This year’s preliminary budget currently has a revenue versus expenditure gap of $275,000. I anticipate additional carry-over funds from the fiscal year 2025 budget providing the Council with the opportunity to meet the traditional goal of being below the maximum mill levy. This will be determined when we receive final valuations in August. In balance with trying to achieve a budget under the property tax cap, we will propose using additional carry-over funds to enhance the fund balance in the Central Garage to begin the process of funding facility expansion. Each year we update a 10-year forecast to project the revenue versus expenditure relationship. This aids in long-term decision making, stressing the strategic approach to the services we provide. The 10-year forecast is presented below. While this is the 10-year forecast, in FY2038, the Westside Tax Increment District will sunset, which will shift over $1,000,000 (conservatively) in revenues back to the general fund. iii Finally, and as previously alluded, this budget continues to address our utilities and enterprise funds which grow in proportion to the demands we experience. Keeping up with these areas has been a focus for this governing body over the last decade with updating infrastructure plans and associated rate studies. The past attention by the governing body in this area should be noted, as previous investments provide the resiliency to manage current challenges. The current updating of facility plans will assist this continued effort and prioritize necessary investments. I am pleased to present the proposed FY26 Preliminary Budget and am comfortable with the recommended appropriations, the expected service levels resulting from this funding distribution, and the efforts to position our services in the future. I am comfortable this spending plan provides the Kalispell City Government with a foundation to move us into the future and face our respective challenges. This transmittal letter is not intended to identify all the specifics of the budget document, but rather provide an overview of the revenues, expenditures, fund levels, unique attributes, and significant budget related activities of the organization. Moreover, as changes will be implemented between the preliminary budget and final adoption, numbers in this document may be different than the numbers in the budget document itself. RELEVANT TOPICS FACING THE CITY OF KALISPELL As part of the overall budget development review process, this section identifies various areas impacting services or significant centers of attention in the community. Recognizing some of the issues we are facing can aid in providing context for the needs and work plans within the budget document. INFRASTRUCTURE The City of Kalispell continues to invest in the maintenance of its infrastructure system. In addition to the projects identified in the proposed budget, we are also updating sewer and water facility plans, supported by the Pro-Housing grant awarded to the State of Montana. Allocations to the City of Kalispell include funding to support the cost to update these plans, which will then guide future infrastructure improvements as projects are prioritized through the process. The facility plans for our utilities are developed through modeling and identification of areas of development within the municipality in addition to identification of maintenance projects. The facility plans provide a roadmap for infrastructure maintenance and expansion. While some of the infrastructure projects have a high cost associated with them, using the facility plans as our prioritization guide has been valuable in decision making to keep us ahead of failure points and bottlenecks that otherwise could have occurred. This year’s budget not only includes updates to the facility plans, but also large infrastructure projects. These include, but are not limited to: 1) identified work plans for emerging contaminant mitigation driven by new regulatory mandates, 2) a biosolids disposal program that has been approved and is set for construction, 3) continued improvements in our Wastewater Treatment Plant, 4) grant funded trail improvements on Four-Mile Drive, and a grant application submitted for Highway 93, and 5) road and drainage improvements on Two-Mile Drive funded through a congressional appropriation. iv LAND USE Continuing from last year, the City of Kalispell is working on an updated land use plan to come into compliance with legislation that was passed in the 2023 session. That legislation is currently fluid as it is being altered through the courts and in amendments proposed in the current legislative session. We will continue with outreach as part of the plan’s development and incorporate changes that may occur throughout the session, etc. As part of this process, we have been awarded grant funding that will assist with staff time in our Development Services office and in the updating of various facility plans for our infrastructure (as noted above). The work on the updated land use plan is anticipated to continue through Spring of 2026. URBAN RENEWAL Housing and commercial projects continue to progress in our Urban Renewal Districts, with various new developments and remodels taking place in recent history and likely to continue. The Westside Urban Renewal District has shown a 63% increase in valuation and the Downtown Urban Renewal District has shown a 70% increase in valuation (according to the final values published in August of 2024). It is reasonable to expect that projects will emerge in both districts to complement the development that has occurred. While it is not identified in the budget, we anticipate our partners with Ashley Creek Park continuing their efforts in the design and construction of this new regional park adjacent to the western end of the Parkline Trail. The council has previously adopted a memorandum of understanding and will likely have further action items when it comes to the approval of the long- term agreements related to maintenance and funding of the facility, in addition to requests for annexation of the respective parcels. Though it has taken some time, we anticipate finalizing the acquisition of the City’s respective land parcel for this project by the time the preliminary budget is adopted in June. HOUSING Housing saw a decrease in permit numbers during 2024, which is not unexpected due to the significant increase in housing construction in the last few years. While housing permits saw a decrease, there are still several large multi-family facilities under construction. As more of these units come on the market, the supply should continue to aid in the demand side of the equation, balancing costs within the market. This has been a significant area of interest locally, statewide, and nationally. Above is an updated graph of the housing permits issued since 2013. v PROPERTY TAX: ➢Property tax is the primary source of revenue for the general fund. It is limited by the allowable inflationary index as identified in state statute plus the inclusion of new growth. These two variables present respective challenges in sustaining operations, and in establishing the preliminary budget: o Inflationary index: Municipalities are prevented from keeping up with the rate of inflation. State law limits inflationary growth to one-half the average rate of inflation for the prior 3 years (Montana Code Annotated 15-10-420). Hence, while the inflationary rate may be 7%, we are limited to an inflationary increase that is below that amount per state law. This allowable increase doesn’t account for the rapid inflationary cost of materials and supplies. For this fiscal year, we are estimating the inflationary index at 2.11%, though actual realized costs exceed that percentage. o Municipalities also receive additional revenue through new growth within the tax base. While we don’t receive the growth numbers until early August, we can look at recent history to provide estimates. Our average growth increase in the property base over the past 4 years has been approximately 2.96%. PUBLIC SAFETY ➢The recent passage of the Emergency Responder Levy is once again a significant component of this year’s budget. Fiscal Year 2025 saw the hiring of 12 employees in Fire/EMS and 11 in Law Enforcement. Hiring and training had an impact on operations and the budget as shifts had to be covered and Field Training Officers were engaged to bring the new hires to a level of independence. FY26 should find the levels of service to the community enhanced as officers and firefighters are released to individual patrols and units. Moreover, we are preparing for the outfitting, design, and construction of the third fire station, identified within the Levy. The current fund balance to aid in the construction of this station is identified in the Emergency Responder Levy Fund and is projected to be at $1,550,000 at the end of FY26. However, we anticipate that number being closer to $2,000,000 when we do the FY25 year-end close-out. Similar to the general fund, we have put together a 10-year forecast for the dedicated levy, estimating revenue and expenditures (see the graph below). vi Specific Highlights of the FY2026 Proposed Budget within Respective Departments ➢Facilities o Roof replacement on the Law Enforcement/Municipal Court Building- $74,800 (additional roof replacements at the Downtown Fire Station and Attorney’s Offices are being deferred to future years) o Heating system improvements at the Downtown Fire Station to address freezing pumps in the winter- $55,000 o Depot Park Site/Building Improvements Signage and AV improvements- $35,000 ➢Police Department (General Fund Budgets and Emergency Responder Levy) o 2 patrol cars and 2 detective vehicle replacements-$226,000 o Implementation of a Geographic Information System (GIS) Specialist to aid in data analysis and trend mapping (hired in the spring of 2025) o The majority of cost centers are on the maintenance/replacement of existing operations/equipment ➢Fire and EMS (General Fund Budgets and Emergency Responder Levy) o Improvement in the heating system at the Downtown Station (noted in Facilities above)- $55,000 o Update of Rescue Tools on Ladder Truck- $45,000 o Replacement of Command Response Vehicle- $78,000 o Equipment for Engine that is anticipated to be delivered in September of 2026- $216,500 o Order of Ambulance for Third Station (anticipate two-year build)- $260,000 o Carryover of Ambulance Rebuild from 2025- $212,500 o Begin Design of the Third Station ➢Development Services (Planning, Building, and Community Development) o Implementation of a Pro Housing Grant as part of the Land Use Plan Update ▪Housing Study- $150,000 ▪Water and Sewer Facility Plans- $624,000 ▪Staff time- $320,000 o Anticipated grant submission for the Implementation of the Downtown Plan/Safe Streets for All efforts. This plan has been developed through a robust outreach effort over this past year. ➢Parks and Recreation o Parks Master Plan- Initiated in FY25, projected to be completed in FY26- $100,000 o Hawthorne and Begg Park Playground Improvements- $125,000 o Aerator and Brush Hog Equipment Purchases- $27,300 o Woodland Camp Center Painting Project- $63,000 o Lakers Facility Parking Lot Improvements- $40,000 o Increased costs for Facility Rentals across Programs vii o Miscellaneous building repairs at the Woodland Park Pool o Resurfacing of the Lazy River at Woodland Park Pool- $252,726 (50% grant) o Landscaping Improvements/weed barrier along the Parkline- $17,000 o Replacement Truck with Dump Bed and Trailer in Forestry- $140,000 ➢Public Works Much of the work in the Public Works Department consists of capital projects identified in previously adopted facility plans and rate schedules. Projects within the Water, Sewer, Stormwater, and Streets Divisions consist of considerably more than are listed here. This section will simply identify the highlights within each: of the divisions: o Two-Mile Drive improvement project is a $3.3 million Federal Appropriation we are receiving for stormwater, road, and sidewalk improvements on Two-mile Drive. The appropriation allows us to improve this specific section that might otherwise not be addressed o Work will continue on the Biosolids project that has been part of numerous work sessions in the previous years o The grant-funded development of wells to address emerging contaminant legislation will continue through this next year. While we are currently under EPA limits, this work will provide an abundant source of water production and replace the temporary treatment system we have at one of the well sources o As part of the most recent rate schedule/work plan adoption, we will be adding an additional operator in the Water Division o Likewise, the Solid Waste Division will be implementing the work plan that was adopted during FY25 and add an additional operator, front load operations, and storage facility o The growth of the city and its respective operations over the last 20 years has caught up with operations in Central Garage. This year we are proposing an additional tech position within the division and will start discussions and planning for an expanded facility to meet the needs of the operation ➢Information Technology o Extending the computer replacement program as equipment is holding operational quality for longer periods. o Completion of a Phone Upgrade System. o Upgrade to improve Network Efficiency- $63,000 ➢General Government o Liability Insurance is projected to decrease by 2% o We are recommending a change in Workers’ Compensation providers which will lead to an estimated 25% decrease in this cost sector o Health Insurance is projected to increase by 9.5% o Property Insurance is projected to increase by 2% viii GENERAL FUND REVENUE Property tax is the primary revenue source in the general fund. As we do not receive final property valuations for the current year until the first week in August, we forecast revenues based on trends we are experiencing. For FY26, we are projecting an increase from last year’s projection, reflecting the anticipated properties adding to the total market value in Kalispell. To the side is a graphic representation of our revenues by their respective sources. GENERAL FUND EXPENDITURES Expenditures in the General Fund are recommended at $16,927,110. Expenditure categories are broken down in the figure to the left. There is little change from last year in the budget categories as Capital and Debt Service are small components of the expenditure profile. Personal Services and Services and Supplies remain similar to last year as a percentage of the budget. ix SPENDING LEVELS BY DEPARTMENT IN GENERAL FUND The following table provides a comparison of general fund departmental expenditures from FY25 to FY26. The table is included to demonstrate the funding levels for respective activit ies in this year’s recommended budget as compared to the previous year. Changes may be indicative of capital items, significant additions to departmental responsibilities, or other changes in operation and maintenance costs. General Fund Departments FY2025 Adopted Budget FY2026 Proposed Budget % change City Manager $275,596 $294,073 6.70% Human Resources $392,102 $342,722 -12.59% Mayor/Council $206,004 $218,013 5.83% City Clerk $287,894 $198,403 -31.08% Finance $474,834 $395,504 -16.71% Attorney $837,283 $860,046 2.72% Municipal Court $482,007 $512,330 6.29% Public Works $91,207 $90,566 -0.70% City Hall $625,572 $611,155 -2.30% Police $7,047,650 $7,017,163 -0.43% Fire $4,674,794 $4,971,202 6.34% Planning Department $480,225 $510,383 6.28% Community Development $21,161 $18,573 -12.23% The following graph represents each department as a percentage of the general fund. x SPECIAL REVENUE AND ENTERPRISE FUND REVENUES, EXPENDITURES, AND BALANCES Below is a table of the Special Revenue and Enterprise Funds, with their related revenues, expenditures, and fund balances. While the funds, especially some of the enterprise funds, may show variability due to capital projects, the operating balance as a percentage of revenues is a quick indicator for relative confidence in the health of a fund. Additionally, we have placed graphic representations of fund health into the budget document. This representation estimates the fund revenues, expenditures, and balance for upcoming fiscal years. Fund Revenues Expenditures Balance Operating Balance as a % of Revenue SPECIAL REVENUE FUNDS Parks $3,018,285 $3,277,621 $62,467 2.07% Emergency Responder Levy* $4,590,500 $5,324,514 $1,755,000 38.23% Forestry $681,350 $880,457 $898,716 131.90% Ambulance $1,570,000 $1,593,685 $37,181 2.37% Building Department $1,350,000 $1,608,490 $2,852,794 211.32% Light Maintenance $475,000 $521,065 $991,214 208.68% Street Maintenance $4,027,825 $5,183,591 $3,669,519 91.10% ENTERPRISE FUNDS Water $50,222,716 $56,250,762 $10,349,020 20.61% Sewer $24,572,110 $33,019,280 $11,531,127 46.93% Stormsewer $2,388,000 $5,593,795 $3,852,657 161.33% Solid Waste $3,712,000 $3,719,635 $1,229,312 33.12% *Balance in the Responder Levy includes the combination of fund balance and what is applied in the expenditure line for the construction of Station 63. PERSONNEL COMPENSATION AND BENEFITS Efforts have been made on an annual basis to provide equity across the organization as it pertains to compensation. This process includes a market-based survey for every position in the organization that incorporates an average of five data points representing municipalities with populations larger than Kalispell and 5 data points representing municipalities with populations smaller than Kalispell to establish a classification range for our employees. This market review occurs approximately every three years, coinciding with the first-year negotiations of labor agreements. This market review system for each position allows us to remain competitive, yet responsible, in our compensation strategy, and enables an adjustment every three years, if needed, as part of the classification process. This year, two of our labor agreements are current and include a total adjustment of 4.3%. One labor agreement is currently scheduled to begin xi after the preliminary budget is published, though it is anticipated that we will have a final agreement by the time of final budget adoption. Health care increases from Montana Municipal Interlocal Authority (MMIA) are projected to increase by 9.5% for FY26. To maintain lower rates, MMIA participates in reference-based pricing and continues to encourage employees to participate in their wellness program activities to help avoid long-term cost exposures. CONCLUSION The Fiscal Year 2026 Preliminary Budget is a representation of the work of the City Council, primarily in taking an intentional approach to planning and implementation of adopted plans. While this is most evident in our facility plans, it is also represented in other areas, such as our Urban Renewal Plans and our departmental planning, in areas such as police and fire. The implementation of these efforts can be found throughout the preliminary budget. These projects are represented by the award of grant funds, direct appropriations, and dedicated funds. The focus on planning throughout the organization allows us to develop a budget with an organized process, confident that projects that are being funded have been analyzed as part of a larger effort. Additionally, these planning efforts have provided the ability to leverage existing funds with other sources when they are available. We have seen this with emerging contaminants, establishing the Downtown Plan, departmental reviews, and specific work plans. Being aggressive in planning has led to opportunities to capitalize on programs that otherwise may not have occurred. The preliminary budget is presented as the upcoming fiscal plan for the City of Kalispell. The work of the City Council, community, and staff in adopting strategic efforts is appreciated as it provides guidance for the recommended budget appropriations. With this acknowledgement, I present the proposed FY26 budget. Respectfully, Douglas R. Russell City Manager page 1 Budget Certification 2 Listing of Officials 3 General Statistical Information 4 Resolution No. 5578 - General Fund Unassigned Fund Balance Policy 5 Personnel Schedule-10 year history of FTE's 6-7 Master Salary & staff fund splits 8 2024 Certified Taxable Valuation Information 9 Mill Levy Calculation-Dept. Of Revenue 10 Mill Levy History 11 Administrative Transfer Formula 12 Information Technology Transfer 13 Central Garage Transfer 14 Debt Obligation Schedule - All Funds 15 Chart - General Fund - Fund Balance History 16 Chart - Total City Budget by Department 17 Organization Chart 18-19 All Funds - Recap of Revenue, Expenditures/Expenses and Cash 20 All Funds - Recap of Expenditures/Expenses by Function 21-23 Tax Levy Requirements Schedule EXHIBITS CITY OF KALISPELL 2026 FINAL BUDGET ELECTED OFFICIALS Manager/Council form of Government Mayor Mark Johnson 12/2025 Council members: Kari Gabriel Ward I 12/2027 Jessica Dahlman Ward III 12/2025 Sandy Carlson Ward I 12/2025 Ryan Hunter Ward III 12/2027 Sam Nunnally Ward II 12/2027 Sid Daoud Ward IV 12/2027 Chad Graham Ward II 12/2025 Jed Fisher Ward IV 12/2025 Other City Officials: City Manager Doug Russell Attorney Johnna Preble Police Chief Jordan Venezio Fire Chief Jay Hagen Finance Director Aimee Cooke City Treasurer Carrie Jones City Clerk Aimee Brunckhorst Municipal Judge Alison Howard Public Works Director Susie Turner Parks Director Chad Fincher Planning Director Jarod Nygren Human Resource Director Denise Michel Information Technology Director Erika Billiet 2 Kalispell Helena Whitefish Class of City 1st 1st 2nd Date of Organization 1892 1864 1905 County Flathead Lewis & Clark Flathead Form of Government Council/ Manager Council/ Manager Council/Manager Number of employees (non-elected) fiscal year 2024 224 380 120 Seasonal employees 82 150 20 Elected Mayor, Council persons, Municipal Judge 10 6 8 Population of the City - US Census Estimates 31,540 33,885 9,983 Land area - acre 8,128 10,816 4,608 Registered Voters (active):12,683 -5,147 Taxable Valuation 2024 76,762,572 99,059,640 81,046,924 City Services: Police protection Fire Department, Ambulance Service and Building Inspection Parks & Recreation Community Development Public Works-Streets, Water, Sewer, Wastewater Treatment, Storm Sewer General Administration-City Manager, Attorney, Finance, City Clerk, Municipal Court Planning, Human Resources Number of building permits issued FY24 242 181 175 Miles of Streets & Alleys 170 264 117 Municipal Water/Sewer: Number of water consumers 9,148 11,678 4,429 Number of Sewer consumers 10,238 11,490 4,295 Average daily water consumption (millions)4.1 4.4 1.45 Miles of water main 186.3 248 103 Miles of sewer main 145.3 158 87.18 Miles of storm main 90.6 73 36.57 Water rate per 1,000 gallons 4.32$ 4.5 3.96 Sewer rate per 1,000 gallons 8.95$ 4.63 7.22 Irrigation per 1,000 gallons 4.32$ 4.5 3.34 Customer service costs each (water $14.54/sewer $15.80) per monthly billing period.(wtr $9.26 /swr $10.12)(wtr $37.80/swr 23.36) PROPERTY TAX MILL LEVIES FY2025 General Fund/Parks Department/EMS Levy 178.69 Permissive Health Levy 19.00 TOTAL 197.69 CITY OF KALISPELL, MONTANA Miscellaneous Statistics (unaudited) 3 1 . 1. WHEREAS, the City Council acknowledges that the City of Kalispell, as a local government, is vulnerable to economic uncertainty, unanticipated events, credit rating assignments, and potential shortfalls in revenue cycles within any respective budget year; and WHEREAS, it is the desire of the City Council that the city sustain a strong financial foundation for unassigned fund balances, but to also uphold a financial culture that does not sacrifice the provision of municipal services merely for the sake of fiscal targets; and WHEREAS, the Government Finance Officers Association in Best Practice "Appropriate Level of Unrestricted Fund Balance in the General Fund" identifies that a general purpose government, regardless of size, should maintain an unrestricted fund balance in its general fund of no less than two months (16.7%) of general fund operating revenues or expenditures;" and WHEREAS, the City Council hereby finds that it is prudent and in the best interests of the city to establish a specific policy to guide the development and maintenance of the level of unassigned fund balance within the general fund. NOW THEREFORE BE IT RESOLVED by the Council of the City of Kalispell, Montana that: SECTION I. The targeted ending unassigned fund balance in the general fund shall be 20% of the annual general fund revenues for that respective fiscal year. SECTION H. Should events occur that require the use of the unassigned fund balance that lowers it below the 20% level, budgeting adjustments shall be made in the following year that realigns the unassigned fund balance toward, if not to the 20% amount. SECTION III. Unassigned fund balances above 20% will be budgeted toward municipal operations so as to not create an excessive unassigned balance of taxpayer provided funds. PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF THE CITY OF KALISPELL, THIS 20TH DAY OF AUGUST, 20 2. Tammi Fisher ATTEST: Mayor i Theresa White City Clerk 4 actual actual actual actual actual actual actual actual actual Final budget FTE FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Human Resources 1.50 1.50 1.50 1.50 1.50 2.00 2.00 2.00 2.00 2.00 City Clerk 1.33 1.33 1.33 1.33 1.33 1.33 1.33 1.33 1.33 1.33 Finance 3.20 3.20 3.20 3.20 3.20 3.20 3.20 3.20 3.20 3.20 Attorney 4.67 4.67 4.67 5.67 5.67 5.67 5.67 5.67 5.67 5.67 Court 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 DPW 0.25 0.25 0.25 0.25 0.25 0.20 0.25 0.25 0.25 0.25 City Hall 1.45 1.45 1.45 1.45 1.45 1.45 1.45 1.45 1.45 1.45 Police 45.75 46.75 46.75 47.75 48.75 48.75 51.00 51.00 51.00 51.00 Parking 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Fire 22.50 22.50 22.50 21.50 22.50 25.50 25.50 25.50 25.50 25.50 Prevention/Fire inspection 0.80 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 Planning & Zoning 4.05 3.95 3.95 3.95 3.15 3.15 3.15 3.15 3.75 3.75 Community Development 1.00 1.00 1.00 1.00 1.00 1.00 0.60 0.10 0.10 0.10 General Fund total 93.50 94.00 94.00 95.00 96.20 99.65 101.55 101.05 101.65 101.65 change General Fund 0.00 Emergency Levy Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 23.00 23.00 Parks & Rec Fund 10.60 10.60 10.80 10.80 10.80 11.80 11.80 11.80 13.70 13.70 Forestry 2.00 3.00 3.80 3.80 3.80 3.80 3.80 3.80 3.90 3.90 Building 6.75 8.65 8.65 8.65 8.45 8.45 9.45 9.45 9.65 9.65 Police Grants 2.00 2.00 2.00 1.00 1.00 3.00 1.00 1.00 1.00 1.00 Fire - Safer Grant 0.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 Street Maint 13.25 13.25 14.25 14.40 14.40 14.55 15.75 15.75 16.75 16.75 Sign/signal 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Light District 1.25 1.25 1.25 1.40 1.40 1.25 1.35 1.35 1.35 1.35 Water & billing 15.30 15.30 15.30 15.50 15.50 15.75 15.95 15.95 16.20 17.20 add 1 water operator 1.00 Sewer & billing 7.55 7.55 8.05 8.25 8.25 8.50 8.65 8.65 8.90 8.90 WWTP & lab 8.55 8.55 8.55 8.55 8.55 8.55 9.65 9.65 9.90 9.90 Storm 6.20 7.20 7.70 7.85 7.85 8.00 8.15 8.15 8.40 8.40 Solid Waste 7.40 7.40 7.40 7.55 7.55 7.45 8.50 8.50 8.50 9.50 add 1 front end loader 1.00 TEDD/Comm. Dev./TIF 1.00 1.00 1.00 1.00 1.00 1.00 1.40 0.90 1.10 1.10 Ambulance 9.50 9.50 9.50 9.50 9.50 9.50 9.50 9.50 9.50 9.50 Central Garage 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 4.00 add 1 Mechanic 1.00 Information Tech 2.55 2.55 2.55 2.55 5.55 5.55 6.00 6.00 6.00 6.00 TOTALS 192.40 196.80 199.80 200.80 205.80 211.80 217.50 216.50 244.50 247.50 Total changes 3.00 10 year History of Full-Time Equivalent Employees City of Kalispell 5 CITY STAFF FUND SPLITS FY2026Salaries lowest to highest Ge n e r a l Pa r k s Re c r e a t i o n Fo r e s t r y Bu i l d i n g Am b . Str e e t s Lig h t i n g Wa t e r Se w e r WW T P Sto r m Ga r b a g e Ga r a g e Inf o . T e c h n o l o g y Co m . D e v . Gr a n t s EM S L e v y 1 City Manager $188,233 1 1.00 1 Human Resources Director $132,901 1 1.00 1 Asst. HR Administrator $77,193 1 1.00 1 City Clerk $104,108 1 1.00 1 Video/Media Specialist $73,769 1.00 1.00 1 Finance Director $121,626 0.7 0.15 0.15 1.00 1 Assistant Finance Director $92,686 0.5 0.25 0.25 1.00 1 City Treasurer $76,964 1 1.00 1 Accounts Pay/Utility billing clerk $44,349 0.5 0.25 0.25 1.00 1 Assessments Coordinator $63,914 0.5 0.05 0.10 0.05 0.05 0.05 0.10 0.10 1.00 1 City Attorney $136,012 1 1.00 1 Adjutant Attorney $114,756 1 1.00 2 Assistant Attorney $98,658 $101,289 2 2.00 1 Attorney Secretary/Deputy Clerk $74,980 1 1.00 1 Attorney Secretary $64,185 1 1.00 1 Municipal Judge $125,551 1 1.00 1 Clerk of Municipal Court $78,216 1 1.00 2 Court Clerk $46,583 $51,052 2 2.00 1 Facilities Maintenance/janitor $50,822 1 1.00 1 Planning Director $129,644 0.65 0.35 1.00 2 Planning/Bldg Office Administrator $48,379 $58,735 0.5 1.50 2.00 1 Planning Deputy Director $97,238 0.6 0.20 0.20 1.00 2 Planner II $68,131 $71,785 2 2.00 2 GIS Coordinator $63,997 $74,813 2.0 2.00 1 Building Official $101,560 1.0 1.00 7 Building/Fire Inspector $62,661 $87,341 0.4 6.6 7.00 2 Information Technology $67,338 $79,929 2.0 2.00 1 Information Technology Director $128,496 1.0 1.00 1 Police Chief $129,268 1 1.00 3 Captains $103,502 $107,657 3 3.00 8 (7) Sergeants (1) Lieutenant $88,239 $92,561 8 8.00 32 (31) Patrol (1) Court Security $52,785 $82,622 24 8 32.00 1 Drug Officer team member $77,537 1 1.00 6 Detective / Crime Analyst $51,052 $80,722 3 3 6.00 4 Resource Officer/patrol $75,878 $91,016 4 4.00 1 PD Records Manager $61,721 1 1.00 1 PD Evidence Clerk $51,490 1 1.00 1 Animal Control $52,785 1 1.00 2 Parking Enforcement $54,977 $56,856 2 2.00 4 Records Division $46,604 $52,471 4 4.00 1 PD Secretary $48,442 1 1.00 6 Ge n e r a l Pa r k s / K Y A C Re c r e a t i o n Fo r e s t r y Bu i l d i n g Am b . Str e e t s Lig h t i n g Wa t e r Se w e r WW T P Sto r m Ga r b a g e Ga r a g e Inf o . T e c h n o l o g y Co m . D e v . Gr a n t s EM S L e v y Salaries lowest to highest 1 Fire Chief $147,267 0.5 0.5 1.00 1 Asst. Fire Chief $106,258 0.5 0.5 1.00 8 (6) Captain (1) Coordinator (1) T.O.$103,859 $130,691 6 2 8.00 6 Engineer $90,405 $98,168 6 6.00 24 Firefighter/paramedic $73,607 $103,210 7 7 10 24.00 6 Firefighter/EMT $90,405 $95,422 5 1 6.00 1 Ambulance Billing Clerk $72,120 0.5 0.5 1.00 1 Public Works Director $147,434 0.05 0.20 0.20 0.15 0.20 0.10 0.10 1.00 1 Deputy Public Works Director $113,274 0.05 0.20 0.10 0.20 0.15 0.10 0.15 0.05 1.00 1 Engineer III $99,827 0.25 0.25 0.15 0.10 0.25 1.00 1 Asst. Civil Engineer $75,189 0.40 0.60 1.00 1 Engineer I $75,189 0.25 0.20 0.20 0.20 0.15 1.00 1 Engineer $75,189 0.15 0.15 0.20 0.20 0.15 0.15 1.00 1 Budget Resource Manager $103,356 0.05 0.15 0.05 0.15 0.15 0.15 0.15 0.15 1.00 1 Water Resource Manager $105,193 0.25 0.25 0.25 0.25 1.00 1 Office Manager $71,577 0.05 0.15 0.20 0.20 0.10 0.10 0.20 1.00 1 Administrative Assistant $45,518 0.20 0.20 0.20 0.20 0.20 1.00 1 Utility Superintendent $88,093 0.60 0.40 1.00 1 Superintendent $99,096 0.05 0.50 0.05 0.05 0.05 0.30 1.00 1 Engineering Tech $68,988 0.25 0.25 0.25 0.25 1.00 1 WWTP Manager $99,725 1 1.00 1 Environ Spec/Industrial Pretreatment $93,626 1 1.00 2 Construction Manager $86,756 $87,884 0.50 0.50 0.50 0.50 2.00 1 Central Garage Foreman $73,080 1 1.00 3 Mechanics $56,021 $62,202 3 3.00 1 Street Maintenance Supervisor $82,810 1 1.00 1 Assistant Maintenance Supervisor $77,862 1 1.00 11.85 Street Maintenance & Repair $52,701 $67,213 11.85 11.85 3 Street -Traffic Sign & Signal, Light mnt.$58,360 $67,776 2.0 1.0 3.00 1 Water Foreman $66,691 1 1.00 10.1 Water Maintenance & Repair $52,701 $84,000 10.1 10.10 2 Water/ Sewer Billing Clerk $44,349 $44,934 1.25 0.75 2.00 1 Meter Reader $49,590 0.5 0.5 1.00 1 Sewer Foreman $65,814 0.5 0.5 1.00 4 Sanitary Sewer Operator $54,100 $54,622 4.0 4.00 1 Environmental Coordinator $79,114 1 1.00 3.45 Storm Operators $51,427 $54,100 3.45 3.45 5 WWTP Operator $58,172 $67,463 5 5.00 2 WWTP Lab Chemists $64,290 $77,402 2 2.00 1 Solid Waste Foreman $70,386 1 1.00 7.1 Solid Waste Operators $50,759 $65,793 7.1 7.10 1 Director Parks & Rec.$136,597 0.80 0.10 0.10 1.00 1 Deputy Director Parks & Rec.$97,238 0.80 0.10 0.10 1.00 1 Administrative Specialist $57,984 0.80 0.20 1.00 1 Parks Superintendent $81,808 0.15 0.55 0.30 1.00 1 Parks Foreman $82,810 1.0 1.00 1 Arborist Supervisor $67,672 1.00 1.00 9 Parks Caretaker (includes Forestry)$51,490 $65,897 0.30 5.55 1 2.15 9.00 1 Recreation Superintendent $89,659 1 1.00 2 Recreation Programmer $50,175 2 2.00 1 Assistant Director of CD $83,854 0.10 0.9 1.00 247.50 Total (excluding Council)101.65 9.5 4.2 3.90 9.65 9.5 18.75 1.35 17.20 8.9 9.9 8.4 9.5 4 6 1.1 1 23 247.50 7 1.2025 2.2025 3.2025 4.2025 5.2025 6.2025 7.TIF Districts Total Incremental Value Date I.Value Included in "newly taxable" property II.Total value exclusive of "newly taxable" property Note KALISPELL H 18,743 126 18,617 KALISPELL G 184,907 390 184,517 1,665,094 1,448,624 GLACIER RAIL PARK TEDD 348,493 7,057 341,436 -$ -$ Special district resolutions must be delivered to the department by the first Thursday after the first Tuesday in September, 09/04/2025, or within 30 calendar days after the date on this form 7-11-1025(8), MCA. The county clerk and recorder must provide mill levies for each taxing jurisdiction to the department by the second Monday in September, 09/08/2025, or within 30 calendar days after the date on this form 15-10- 305(1)(a), MCA. KALISPELL C 15,898,236 7,932,918 7,965,318 KALISPELL DOWNTOWN URD 3,113,718 Preparer Holly Dale 7/31/2025 1Market value does not include class 1 and class 2 value 2Taxable value is calculated after abatements have been applied 3This value is the taxable value less total incremental value of all tax increment financing districts 4The taxable value of class 1 and class 2 is included in the taxable value totals For Information Purposes Only 2025 taxable value of centrally assessed property having a market value of $1 million or more, which has transferred to a different ownership in compliance with 15-10-202(2), MCA. 9,958,512$ Tax Increment District Name Current Taxable Value2 Base Taxable Value Incremental Value Taxable Value less Incremental Taxable Value 3 71,428,471$ Taxable Value of Net and Gross Proceeds 4 -$ -$ Total Market Value 1 6,720,995,583$ Total Taxable Value 2 81,386,983$ 1,442,654$ 2025 Certified Taxable Valuation Information (15-10-202, MCA) Flathead County CITY OF KALISPELL Certified values are now available online at property.mt.gov/cov MONTANA Form AB-72T Rev. 6-25 8 Reference Line Enter amounts in yellow cells (1)Enter Ad valorem tax revenue ACTUALLY assessed in the prior year (from Prior Year's form Line 17)9,231,467$ 9,231,467$ (2)Add: Current year inflation adjustment @ 2.11% 194,784$ (3)Subtract: Ad valorem tax revenue ACTUALLY assessed in the prior year for Class 1 and 2 property, (net and gross proceeds) (from Prior Year's form Line 20)- (enter as negative) -$ (4) = (1) + (2) + (3) Adjusted ad valorem tax revenue 9,426,251$ ENTERING TAXABLE VALUES (5)Enter 'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information form, line # 2 81,386,983$ 81,386.983$ (6)Subtract: 'Total Incremental Value' of all tax increment financing districts (TIF Districts) - from Department of Revenue Certified Taxable Valuation Information form, line # 7 (enter as negative)(9,958,512)$ (9,958.512)$ (7) = (5) + (6)Taxable value per mill (after adjustment for removal of TIF per mill incremental district value) 71,428.471$ (8)Subtract: 'Total Value of Newly Taxable Property' - from Department of Revenue Certified Taxable Valuation Information form, line # 3 (enter as negative)(1,442,654)$ (1,442.654)$ (9)Subtract: 'Taxable Value of Net and Gross Proceeds, (Class 1 & 2 properties)' - from Department of Revenue Certified Taxable Valuation Information form, line # 5 (enter as negative)-$ (10) = (7) + (8) + (9)Adjusted Taxable value per mill 69,985.817$ (11) =(4) / (10)CURRENT YEAR calculated mill levy 134.69 (12) = (7) x (11)CURRENT YEAR calculated ad valorem tax revenue 9,620,701$ CURRENT YEAR AUTHORIZED LEVY/ASSESSMENT (13)Enter total number of carry forward mills from prior year (from Prior Year's form Line 22) 10.00 10.00 (14) =(11) + (13)Total current year authorized mill levy, including Prior Years' carry forward mills 144.69 (15) =(7) x (14)Total current year authorized ad valorem tax revenue assessment 10,334,985$ CURRENT YEAR ACTUALLY LEVIED/ASSESSED (16) Enter number of mills actually levied in current year (Number should equal total non-voted mills, which includes the number of carry forward mills, actually imposed per the final approved current year budget document. Do Not include voted or permissive mills imposed in the current year.)143.69 143.69 (17) =(7) x (16)Total ad valorem tax revenue actually assessed in current year 10,263,557$ RECAPITULATION OF ACTUAL: (18) '= (10) x (16)Ad valorem tax revenue actually assessed 10,056,262$ (19)Ad valorem tax revenue actually assessed for newly taxable property 207,295$ (20)Ad valorem tax revenue actually assessed for Class 1 & 2 properties (net-gross proceeds)-$ (21) =(18) + (19) + (20)Total ad valorem tax revenue actually assessed in current year 10,263,557$ (22) =(14) - (16) Total carry forward mills that may be levied in a subsequent year (Number should be equal to or greater than zero. A (negative) number indicates an over levy.) 1.00 Determination of Tax Revenue and Mill Levy Limitations Section 15-10-420, MCA General fund FYE June 30, 2026 Entity Name: _______________________________________________ Auto-Calculation (If completing manually enter amounts as instructed) 9 FY2022 FY2023 FY2024 FY2025 FY2026 GENERAL FUND 116.00 123.43 102.10 100.76 122.69 PARKS -designated mills 22.10 22.00 18.50 19.50 21.00 138.10 145.43 120.60 120.26 143.69 **Permissive levies: G. O. BOND, series 2012 refunding bonds 3.50 0.00 0.00 0.00 0.00 TOTAL CITY LEVY 141.60 145.43 120.60 120.26 143.69 Health Ins. levy -premium increases 17.50 18.15 14.65 14.97 17.01 Parks health 2.00 2.00 1.50 1.56 1.82 Emergency Responder health 0.00 0.00 0.00 2.47 2.92 TOTAL CITY LEVY w/PERMISSIVE 161.10 165.58 136.75 139.26 165.44 Dollar Based Levy **Dedicated levies: Emergency Responder Levy (Fy26 Dollar Based)0.00 0.00 0.00 58.43 4,480,259$ **The legislature provided for the increase in mills necessary to pay higher health insurance premiums. The Emergency Responder Levy is voter approved to levy up to sixty and nine tenths additional mills per year for the purpose of funding Emergency Response. FY26 The Emergency is now set as a dollar-based levy, approved by voters to fund Emergency response. The county will convert this dollar amount to a mill levy for collection based on the taxable value each year. Other Government levies: City/County Health Fund 5.99 4.99 0.00 0.00 0.00 (Administered by the County) Business Improvement District Levy (plus assessment at .015/sq.ft., plus $100/parcel)22.5 22.5 22.5 22.5 22.5 Mill Levy - 5 year Comparison 10 COSTS TO ALLOCATE: FY24 Actual 401-410210 Manager 249,182$ 401-410830 Personnel 305,179$ 402-410100 Mayor/council 138,071$ 402-410150+elect/rec adminCity Clerk 195,760$ 403-410550+ACFR/audit Finance 397,350$ 404-411110-prosecutors Attorney(less prosecutors)280,401$ 412-411230 City Hall 409,700$ 400 (only prop ins)General Gov't./Insurance 82,359$ Total 2,058,002$ METHOD OF ALLOCATION: Actual Costs for each fund are taken from the previous year's financial statements. (personal services, supplies, purchased services, building materials, fixed costs, depreciation for enterprise, debt service for governmental) FY23 FY24 Percent of Comparison Expenditures Total 21,910,019$ General Government 26,179,037$ 0.58345500 52,616$ Westside TIF 2188 & 3188 50,211$ 0.00111906 536,799$ Forestry 685,777$ 0.01528399 102,819$ BID 115,069$ 0.00256456 2,802,894$ Water Fund - less billing 3,313,366$ 0.07384534 (18,689,954)$ supported funds 351,732$ Water Billing 371,575$ 0.00828133 44,868,991$ 1,813,188$ Sewer Operations 2,045,546$ 0.04558930 26,179,037$ 331,482$ Sewer Billing 353,244$ 0.00787279 3,172,415$ Wastewater Fund 3,297,623$ 0.07349448 1,300,621$ Storm sewer 1,600,321$ 0.03566653 1,204,144$ Solid Waste Fund 1,470,958$ 0.03278340 1,111,771$ Building Inspection 1,202,381$ 0.02679759 2,408,449$ Street Maintenance 2,386,287$ 0.05318343 356,942$ Light Maintenance 395,243$ 0.00880882 1,161,766$ Ambulance 1,402,353$ 0.03125439 38,617,657$ Total 44,868,991$ 1.000000 - ALLOCATION: Total FY26 FYI Allocation Last Years General Fund 0.583455 1,200,752$ 1,111,690$ diff Monthly Westside TIF/Rail Park TEDD (50/50)0.001119 2,303$ 2,670$ (367)$ 191.92$ Forestry 0.015284 31,454$ 27,237$ 4,217$ 2,621.21$ BID 0.002565 5,278$ 5,217$ 61$ 439.82$ Water Operations 0.073845 151,974$ 142,216$ 9,758$ 12,664.49$ Water Billing 0.008281 15,763$ 16,568$ (805)$ 1,313.58$ Sewer Operations 0.045589 93,823$ 91,999$ 1,824$ 7,818.57$ Sewer billing 0.007873 14,985$ 15,614$ (629)$ 1,248.77$ Wastewater Operations 0.073494 151,252$ 160,965$ (9,713)$ 12,604.31$ Storm sewer 0.035667 73,402$ 65,992$ 7,410$ 6,116.82$ Solid Waste 0.032783 67,468$ 61,097$ 6,371$ 5,622.36$ Building Inspection - less mayor/council (3,700)0.026798 51,450$ 51,507$ (57)$ 4,287.46$ Street Maintenance 0.053183 109,452$ 122,202$ (12,750)$ 9,120.97$ Light Maintenance 0.008809 18,129$ 18,111$ 18$ 1,510.71$ Ambulance 2230 0.031254 64,322$ 58,947$ 5,375$ 5,360.13$ Total 1.000000 2,051,805$ 1,952,032$ 10,711$ 70,921.12$ 851,053$ Revenue to General Fund Notes: 1. The estimated amount of expenditures used for the prosecution function of the City Attorney department are not included in formula.414,003$ 2. The Building Department does not share in cost of Mayor & Council.138,071$ 3. Water/Sewer Billing does not share in some cost of the Finance Dept.38,644$ ADMINISTRATIVE TRANSFER FORMULA ALLOCATION FY2026 BUDGET 11 INFORMATION TECHNOLOGY TRANSFER FY26 DISTRIBUTED COSTS SPECIFIC DEPT 2026 Information Technology Fund M & O/dpr GIS - salaries Equipment Transfer 2025 1,266,128$ 224,605$ 82,000$ 44,348$ Amt.Last Years LIGHT MAINT.1.0%12,661$ 17,491$ 820$ 146 31,119$ 29,526$ BUILDING 5.0%63,306$ 64,798$ 4,100$ 132,204$ 126,786$ WATER 6.0%75,968$ 23,322$ 4,920$ 1667 105,876$ 104,546$ WATER BILLING 7.0%88,629$ 5,740$ 94,369$ 96,648$ SEWER 3.0%37,984$ 23,322$ 2,460$ 1228 64,994$ 62,792$ SEWER BILLING 7.0%88,629$ 5,740$ 94,369$ 96,648$ WWTP 5.0%63,306$ 4,100$ 852 68,259$ 69,887$ STORM 3.0%37,984$ 17,491$ 2,460$ 500 58,435$ 57,449$ ST. MAINT.3.0%37,984$ 17,491$ 2,460$ 857 58,792$ 57,806$ GARBAGE 3.0%37,984$ 17,491$ 2,460$ 429 58,364$ 57,377$ AMBULANCE 4.0%50,645$ 3,280$ 52,399$ 55,228$ CENTRAL GARAGE 2.0%25,323$ 1,640$ 286 27,248$ 27,899$ COMM. DEV.0.0%-$ -$ -$ -$ FORESTRY 1.0%12,661$ 820$ 13,481$ 13,807$ 859,909$ 856,399$ GENERAL 50.0%633,064$ 43,198$ 41,000$ 38,383$ 755,646$ $793,934 100.0%1,266,128$ $224,605 82,000$ -$ 1,615,555$ 1,650,333$ 12 Transfer with No Design or Construction Costs Departments Actual FY22 YTD FY22 % of Total Actual FY23 YTD FY23 % of Total Actual FY24 YTD FY24 % of Total FY22 & FY23 & FY24 Total FY22, FY23 & FY24 % of Total FY26 Garage Budget Distribution FY25 Garage Budget Distribution Total 854,000.00$ Ambulance 10,783.91$ 3.3%6,201.28$ 1.6%5,986.63$ 1.6%22,971.82$ 0.022 18,556.55$ 21,768.63$ Building 1,438.51$ 0.4%1,037.39$ 0.3%1,818.37$ 0.5%4,294.27$ 0.004 3,468.89$ 2,183.81$ Central Garage Fire 29,370.93$ 9.0%13,305.12$ 3.5%31,316.98$ 8.2%73,993.03$ 0.070 59,771.29$ 36,361.42$ Forestry 6,124.90$ 1.9%7,189.29$ 1.9%8,308.35$ 2.2%21,622.54$ 0.020 17,466.61$ 10,596.54$ Parks 26,179.91$ 8.0%29,287.82$ 7.6%28,286.10$ 7.4%83,753.83$ 0.079 67,656.03$ 45,824.08$ KYAC 6,160.24$ 1.9%2,724.46$ 0.7%4,592.27$ 1.2%13,476.97$ 0.013 10,886.65$ 7,618.35$ Planning 329.27$ 0.1%223.28$ 0.1%263.63$ 0.1%816.18$ 0.001 659.31$ 387.77$ -$ Police 42,063.68$ 12.8%41,549.48$ 34,986.58$ 118,599.74$ 0.112 95,804.42$ 86,098.16$ Parking Commission 2,568.72$ 0.8%3,204.15$ 2,236.30$ 8,009.17$ 0.008 6,469.78$ 5,271.51$ 44,632.40$ 44,753.63$ 13.6%37,222.88$ 9.7%126,608.91$ 102,274.20$ 91,369.67$ -$ Public Works 3,363.75$ 1.0%3,982.78$ 1.0%5,287.40$ 1.4%12,633.93$ 0.012 10,205.64$ 6,612.23$ Sewer/Storm 21,689.45$ 6.6%14,315.28$ 3.7%8,184.06$ 2.1%44,188.79$ 0.042 35,695.54$ 29,759.02$ Solid Waste 62,114.38$ 18.9%54,474.24$ 14.2%94,477.13$ 24.6%211,065.75$ 0.200 170,498.11$ 105,778.95$ -$ Street 105,299.96$ 32.1%120,976.49$ 31.5%107,978.13$ 28.1%334,254.58$ 0.316 270,009.58$ 218,137.21$ Traffic Signs & Signals 1,965.76$ 0.6%2,192.90$ 0.6%4,782.08$ 1.2%8,940.74$ 0.008 7,222.30$ 3,699.35$ 107,265.72$ 123,169.39$ 112,760.21$ 343,195.32$ 0.0%-$ Water 14,931.78$ 4.6%17,827.13$ 4.6%22,835.84$ 6.0%55,594.75$ 0.053 44,909.23$ 43,253.91$ WWTP 11,250.55$ 3.4%9,398.51$ 2.4%22,332.20$ 5.8%42,981.26$ 0.041 34,720.10$ 21,649.04$ 345,635.70$ 105.4%327,889.60$ 87.4%383,672.05$ 100.0%1,057,197.35$ 100.0%854,000.00$ 645,000$ Note: Equipment that serves Storm is included in the above Sewer numbers. Sewer's garage services should be split: 50% storm, 50% sewer. Equipment that serves Traffic Sign and Signal is split 50% with Light Maint. CENTRAL GARAGE SERVICES - FY26 TRANSFER 13 Remaining Principal RATE FUND 6/30/2025 PRINCIPAL INTEREST & FEES TOTAL GENERAL FUND 5.00%V 2025 BOI - Fire Truck $1,010,000 $1,010,000 $50,500 $25,250 $75,750 5.00%V 2023 BOI - Fire Truck $907,000 $907,000 $90,700 $45,350 $136,050 5.00%V 2018 BOI - Fire Truck $467,784 $156,100 $50,752 $7,805 $58,557 TOTAL GENERAL FUND $2,073,100 $191,952 $78,405 $270,357 SPECIAL REVENUE: 5.00%V 2020 BOI - Ambulance $189,438 $39,348 $39,348 $1,967 $41,315 5.00%V 2022 BOI - Front End Loader, $250,000 (Spec. St. Maint) 5 yr $129,672 $42,582 $6,484 $49,066 2.50%2017 SRF - 4th Ave E - $615,098 (Spec. St. Maint.) 20 yr $407,135 $28,884 $10,000 $38,884 5.00%V 2023 BOI -Tractor, $43,074 (Parks) 5yr $31,414 $8,353 $1,571 $9,924 5.00%V 2023 BOI - Truck & Mower, $12,114 (KYAC) 5yr $8,835 $2,349 $442 $2,791 5.00%V 2023 BOI - Mower, $79,417 (Parkline) 5yr $57,919 $15,400 $2,896 $18,296 5.00%V 2024 BOI - Truck w/Dump Bed, $46,719 (Forestry) 5yr $37,341 $9,931 $1,867 $11,798 5.00%V 2026 BOI - Playground, & Equipment $152,300 (Parks) 5yr $152,300 $15,230 $7,615 $22,845 SPECIAL REVENUE TOTALS $863,964 $162,077 $32,842 $194,919 DEBT SERVICE FUNDS: 3-4%V 2018 WESTSIDE TIF BOND $4,960,000 19 yr $3,555,000 $230,000 $138,375 $368,375 DEBT SERVICE FUNDS TOTALS $3,555,000 $230,000 $138,375 $368,375 SIDEWALK & CURB WARRANTS (8 yr) 4.50%2017 S&C $ 4,288 $536 $536 $24 $560 5.50%2018 S&C $ 7,145 $1,786 $893 $98 $991 4.75%2019 S&C $ 15,824 $5,934 $1,978 $282 $2,260 3.25%2020 S&C $ 4,046 $2,023 $506 $66 $572 3.25%2021 S&C $ 4,165 $2,603 $521 $85 $606 7.50%2022 S&C $ 14,381 $10,785 $1,798 $809 $2,607 8.50%2023 S&C $ 1,309 $1,145 $164 $97 $261 7.50%2024 S&C $ 34,574 $34,574 $26,122 $3,889 $30,011 S & C TOTALS $59,386 $32,518 $5,350 $37,868 SID'S: 5.27%2006 SID 344 - Old School Station $4,520,000 20 yr $230,000 $230,000 $12,130 $242,130 3.00%2013 SID 345 - The "Willows" $242,000 15 yr $70,000 $18,000 $2,365 $20,365 2.50%2026 SID 347 - Morning Star Project $647,000 DW, $508,000 WW $1,155,000 $43,000 $31,831 $74,831 2.50%2026 SID 348 - Green Acres Project $428,000 30yr $428,000 $9,000 $11,942 $20,942 SID TOTALS $1,883,000 $300,000 $58,268 $358,268 ENTERPRISE FUNDS: Water 2.50%2023 SRF Storage Tank & Well $18,854,000 30yr $18,062,000 $449,000 $447,888 $896,888 2.50%2023 SRF LZ Roof Replacement $3,940,000 30yr $3,909,000 $91,000 $97,163 $188,163 2.50%2017 SRF - 4th Ave E - $1,974,989 20 yr $1,307,270 $92,739 $32,106 $124,845 2.25%2012 Refin SRF - B Bonds (New Reservoir) $1,340,000 15 yr $206,000 $102,000 $4,062 $106,062 2.50%2020 Bond Four Mile Transmission Main - $ 2,147,008 20 yr $1,655,000 $96,000 $40,776 $136,776 TOTAL WATER $25,139,270 $830,739 $621,995 $1,452,734 Sanitary Sewer & Waste Water Treatment Plant 2.50%2023 SRF Loan Grandview Lift Station #3 $832,000 20yr $798,000 $34,000 $19,738 $53,738 2.50%2023 SRF Loan EQ Basin - Fermenter $4,349,500 20 yr $4,349,500 $84,473 $54,369 $138,842 2.25%2012 WWTP SRF LOAN $12,827,000 15 yr $1,969,000 $973,000 $38,857 $1,011,857 3.00%2014 WWTP SRF LOAN $1,102,748 (Digester Lid) 20 yr $515,000 $58,000 $15,015 $73,015 2.50%2023 SRF Loan Lift Station #9 $979,432 20yr $848,000 $40,000 $20,950 $60,950 2.50%2018 SRF Loan $12,194,841 (WESTSIDE INTERCEPTOR) 30 yr $10,013,000 $326,000 $248,300 $574,300 TOTAL SEWER/WWTP $18,492,500 $1,515,473 $397,229 $1,912,702 Storm Sewer 2.50%2017 SRF - 4th Ave E - $71,913.71 20 yr $47,596 $3,378 $1,169 $4,547 2.50%2020 Bond - Regional Facilities & Piping Design $2,152,737 20 yr $1,798,000 $93,000 $44,375 $137,375 TOTAL STORM SEWER $1,845,596 $96,378 $45,544 $141,922 Solid Waste 5.00%V 2024 BOI - Garbage Truck, $457,200 5yr $375,205 $86,223 $18,761 $104,984 5.00%V 2025 BOI - Garbage Truck, $450,000 5yr $450,000 $45,000 $22,500 $67,500 TOTAL SOLID WASTE $825,205 $131,223 $41,261 $172,484 TOTAL ALL DEBT--ALL FUNDS $54,737,021 $3,490,360 $1,419,269 $4,909,629 Note: all loans are fixed rate with the exception of the 12 BOI loans. BOI - Board of Investments FY26 Rate: 5.00% SRF- State Revolving Fund (DNRC money) FY 2026 Payment FY 2026 DEBT OBLIGATION SCHEDULE - ALL FUNDS 14 2002 1,152,730$ 2003 1,047,542$ 2004 1,094,862$ 2005 2,106,768$ 2006 1,589,677$ 2007 1,543,883$ 2008 464,591$ 2009 244,122$ 2010 649,843$ 2011 1,007,681$ 2012 1,613,816$ 2013 1,928,157$ 2014 2,215,018$ 2015 1,787,753$ 2016 2,167,240$ 2017 2,609,962$ 2018 2,998,245$ 2019 3,680,112$ 2020 4,243,851$ 2021 5,378,832$ 2022 4,103,307$ 2023 3,920,126$ 2024 4,703,532$ 2025 4,719,846$ CITY OF KALISPELL $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 GENERAL FUND Fund Balance at Year End 15 TOTAL EXPENDITURES FY2026 General Gov't Group 6.1%10,923,694$ 6.1% Police 5.2%9,273,601$ 5.2% Court & Attorney 0.8% 1,372,376$ 0.8% Parks & Rec 2.8%4,962,430$ 2.8% Fire Dept. + grants 8.4%15,150,382$ 8.4% Facilities Maint. 0.3%611,155$ 0.3% Community Dev. 9.7%17,462,091$ 9.7% Public Works 66.8%120,108,032$ 66.8% 179,863,761$ Department totals include grants for those departments, operations and capital. General Gov't group includes insurance, debt service information technology, planning, building, finance, city clerk, city manager, human resources and mayor & council budgets. Total City of Kalispell Budget by Department General Gov't Group 6.1% Police 5.2% Court & Attorney 0.8% Parks & Rec 2.8% Fire Dept. + grants 8.4% Facilities Maint. 0.3% Community Dev. 9.7% Public Works 66.8% 16 CITY OF KALISPELL, MONTANA ORGANIZATIONAL CHART CITIZENS OF KALISPELL CITY COUNCIL MAYOR Mark Johnson WARD I WARD II WARD III WARD IV Kari Gabriel Sam Nunnally Jessica Dahlman Jed Fisher Sandy Carlson Chad Graham Ryan Hunter Sid Daoud CITY CLERK Aimee Brunckhorst MUNICIPAL JUDGE Alison Howard CITY MANAGER Doug Russell PUBLIC SAFETY POLICE Jordan Venezio LEGAL Johnna Preble FINANCE Aimee Cooke PLANNING, BUILDING & COMMUNITY DEVELOPMENT Jarod Nygren PARKS & RECREATION Chad Fincher PUBLIC SAFETY FIRE Jay Hagen INFORMATION TECHNOLOGY Erika Billiet PUBLIC WORKS Susie Turner HUMAN RESOURCESDenise Michel 17 CITY OF KALISPELL Resources Anticipated Budgeted Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over Fund Description 1000 General Fund 4,719,846$ 16,405,267$ (17,113,444)$ 4,011,669$ Special Revenue Funds: 2180 TAX INCREMENT - DOWNTOWN 1,362,812$ 3,328,427$ (3,988,067)$ 703,172$ 2188 TAX INCREMENT-WESTSIDE 5,507,719$ 2,583,276$ (6,186,439)$ 1,904,556$ 2210 PARKS IN LIEU OF 338,847$ 5,000$ (312,835)$ 31,012$ 2215 PARKS & RECREATION FUND 1,552,395$ 3,056,255$ (3,587,921)$ 1,020,729$ 2230 AMBULANCE 71,758$ 1,571,600$ (1,597,285)$ 46,073$ 2273 EMERGENCY RESPONDER LEVY 1,749,349$ 4,503,046$ (5,333,535)$ 918,860$ 2310 OLD SCHOOL TECHNOLOGY TIF 79,259$ 90,062$ (110,000)$ 59,321$ 2311 OLD SCHOOL INDUSTRIAL TIF 4,201$ 4,100$ (7,000)$ 1,301$ 2312 GLACIER RAIL PARK TEDD 289,265$ 204,055$ (85,806)$ 407,514$ 2372 HEALTH-PERMISSIVE LEVY 15,785$ 1,574,840$ (1,588,000)$ 2,625$ 2394 BUILDING CODE ENFORCEMENT 4,077,404$ 1,350,000$ (1,608,490)$ 3,818,914$ 2399 IMPACT FEE FUND 2,973,073$ 242,500$ (2,855,000)$ 360,573$ 2400 LIGHT MAINTENANCE 1,209,171$ 475,700$ (521,065)$ 1,163,806$ 2420 GAS TAX 1,278,577$ 2,661,912$ (2,463,135)$ 1,477,354$ 2421 BaRSAA 1,561,912$ -$ (1,561,912)$ -$ 2500 SPECIAL STREET/TSS *5,070,293$ 4,034,153$ (4,689,535)$ 4,414,911$ 2600 URBAN FORESTRY DISTRICT 1,212,523$ 681,350$ (880,457)$ 1,013,416$ 2601 DEVELOPER'S TREES 143,247$ -$ (143,247)$ -$ 2825 MACI GRANT 21,006$ -$ -$ 21,006$ 2826 2 MILE DRIVE IMPROVEMENT PROJECT 520,000$ 3,315,000$ (3,835,000)$ -$ 2827 4 MILE DRIVE PATH PROJECT 114,094$ 667,032$ (781,126)$ -$ 2880 CD LOAN REVOLVING 70,052$ 34,293$ (2,844)$ 101,501$ 2881 CD LOAN REVOLVING #2 13,073$ -$ (13,000)$ 73$ 2886 CD PROJECTS 3,993$ -$ (3,993)$ -$ 2866 MORNING STAR PROJECT GRANT -$ 2,071,275$ (2,071,275)$ -$ 2867 GREEN ACRES PROJECT GRANT -$ 750,000$ (750,000)$ -$ 2915 STONEGARDEN GRANT -$ 34,000$ (34,000)$ -$ 2916 DRUG ENFORCEMENT GRANT 24,807$ 148,486$ (160,293)$ 13,000$ 2917 DUI GRANT -$ 134,631$ (134,410)$ 221$ 2919 LAW ENF. BLOCK GRANT 2,461$ 103,819$ (97,623)$ 8,657$ 2930 EECBG GRANT -$ 75,940$ (75,940)$ -$ 2941 PRO HOUSING GRANT -$ 1,100,000$ (1,100,000)$ -$ 2951 OPIOID SETTLEMENT 29,297$ 49,449$ (78,746)$ -$ 2953 BROWNFIELDS ASSESSMENT GRANT 1,115$ -$ (1,115)$ -$ 2955 BROWNFIELDS LOAN REVOLVING 104,210$ 484,435$ (586,435)$ 2,210$ 2956 FIRE GRANTS 6,294$ 5,000$ (5,000)$ 6,294$ 2957 HAZMAT GRANT 22,378$ 500$ (22,878)$ -$ 2958 HAZMAT TEAM SUSTAINMENT GRANT -$ 125,594$ (125,594)$ -$ 2974 AIRPORT GRANT 57,454$ 556,395$ (613,849)$ -$ 2992 SAFE STEET GRANT 3,962$ -$ (3,962)$ -$ Total Special Revenue Funds 29,491,786$ 36,022,125$ (48,016,812)$ 17,497,099$ 2026 FUND POSITION 18 Resources Anticipated BUDGETED Estimated Available Revenue Expenditures Ending Balance/ Beginning Year Carry over Debt Service Funds: SID Revolving Fund 79,433$ 2,500$ (20,000)$ 61,933$ SIDEWALK & CURB WARRANTS 1,796$ 38,251$ (37,868)$ 2,179$ SIDs 33,490$ 387,981$ (358,268)$ 63,203$ WESTSIDE TIF DEBT SERVICE 1,059,956$ 3,599,844$ (2,868,375)$ 1,791,425$ Total Debt Service funds 1,174,675$ 4,028,576$ (3,284,511)$ 1,918,740$ Capital Project Funds: 4150 FIRE PUMPER -$ 1,917,000$ (1,917,000)$ -$ 4290 WALK & CURB -$ 55,000$ (55,000)$ -$ 4347 MORNING STAR -$ 1,155,000$ (1,155,000)$ -$ 4348 GREEN ACRES -$ 428,000$ (428,000)$ -$ 4393 AMERICAN RESCUE PLAN 48,473$ -$ (48,473)$ -$ Total Capital Projects 48,473$ 3,555,000$ (3,603,473)$ -$ Enterprise Funds: 5210 WATER *21,716,513$ 47,189,384$ (53,034,236)$ 17,021,661$ 5211 WATER SYSTEM IMPACT FEES 1,268,812$ 410,000$ (1,154,873)$ 523,939$ 5310 SEWER/WWTP *21,516,422$ 26,854,610$ (35,161,280)$ 15,009,752$ 5311 SEWER SYSTEM IMPACT FEES 6,043,422$ 982,500$ (5,041,283)$ 1,984,639$ 5349 STORM SEWER *7,164,097$ 2,386,328$ (5,586,020)$ 4,439,405$ 5348 STORM SEWER SYSTEM IMPACT FEE 2,307,683$ 192,000$ (517,000)$ 1,982,683$ 5510 SOLID WASTE *1,661,359$ 3,718,328$ (3,709,189)$ 1,820,498$ 5720 AMERICAN RESCUE PLAN 12,598$ 932,602$ (945,200)$ -$ Total Enterprise Funds 61,690,906$ 82,665,752$ (105,149,081)$ 42,782,577$ Internal Service Funds: 6030 INFORMATION TECH. FUND *597,190$ 1,521,909$ (1,821,271)$ 347,828$ 6010 CENTRAL GARAGE *60,025$ 915,525$ (875,169)$ 100,381$ Total Internal Service Funds 657,215$ 2,437,434$ (2,696,440)$ 448,209$ TOTAL CITY BUDGET 97,782,901$ 145,114,154$ (179,863,761)$ 66,658,294$ *cash adjusted +$3,625,000 for non-cash line items (depreciation/prepaids) Component Units 2701 BUSINESS IMPROVEMENT DISTRICT 15,103$ 136,800$ (133,378)$ 18,525$ 7855 TOURISM BID (pass thru fund)-$ 1,125,000$ (1,125,000)$ -$ Total with Component units (181,122,139)$ PAGE 2 - Fund Position 2026 19 FY 2026 Personal Services Operations Capital Debt Transfers Other Total FUND: & Benefits Service Financing Uses 1000 General Fund 13,150,350$ 1,954,873$ 278,254$ 58,557$ 1,671,410$ 17,113,444$ -$ Special Revenue Funds: 2180 DOWNTOWN TAX INCREMENT 72,532$ 3,500$ -$ 190,000$ -$ 3,722,035$ 3,988,067$ 2188 TAX INCREMENT-WESTSIDE 54,980$ 6,892$ -$ -$ 6,124,567$ 6,186,439$ 2210 PARKS IN LIEU OF .312,835$ -$ 312,835$ 2215 PARKS & RECREATION FUND 2,111,872$ 914,167$ 508,026$ 53,856$ -$ 3,587,921$ 2230 AMBULANCE 1,219,717$ 335,958$ -$ 41,610$ -$ -$ 1,597,285$ 2273 EMERGENCY RESPONDER LEVY 2,671,894$ 186,441$ 2,475,200$ -$ -$ -$ 5,333,535$ 2310 OLD SCHOOL TECHNOLOGY TIF 15,000$ 95,000$ 110,000$ 2311 OLD SCHOOL INDUSTRIAL TIF 7,000$ 7,000$ 2312 GLACIER RAIL PARK TEDD 6,406$ 4,400$ 75,000$ 85,806$ 2372 HEALTH-PERMISSIVE LEVY 1,588,000$ 1,588,000$ 2399 IMPACT FEE FUND -$ 15,000$ 2,840,000$ -$ -$ -$ 2,855,000$ 2394 BUILDING CODE ENFORCEMENT 1,177,771$ 430,719$ -$ -$ -$ -$ 1,608,490$ 2400 LIGHT MAINTENANCE 151,806$ 369,259$ -$ -$ -$ -$ 521,065$ 2420 GAS TAX -$ 2,296,911$ 166,224$ -$ -$ -$ 2,463,135$ 2421 BaRSAA -$ -$ -$ -$ 1,561,912$ -$ 1,561,912$ 2500 SPECIAL STREET/TSS 1,824,161$ 1,879,614$ 897,811$ 87,949$ -$ -$ 4,689,535$ 2600 URBAN FORESTRY DISTRICT 442,480$ 286,179$ 140,000$ 11,798$ 880,457$ 2601 DEVELOPER'S TREES 143,247$ 143,247$ 2825 MACI GRANT -$ -$ -$ -$ -$ -$ -$ 2826 2 MILE DRIVE IMPROVEMENT PROJECT -$ -$ 3,835,000$ -$ -$ -$ 3,835,000$ 2827 4 MILE DRIVE PROJECT -$ -$ 781,126$ -$ -$ -$ 781,126$ 2880 CD LOAN REVOLVING -$ 2,844$ -$ -$ -$ -$ 2,844$ 2881 CD LOAN REVOLVING -$ -$ -$ -$ -$ 13,000$ 13,000$ 2886 CD PROJECTS -$ -$ -$ -$ 3,993$ -$ 3,993$ 2866 MORNING STAR PROJECT GRANT -$ -$ -$ -$ -$ 2,071,275$ 2,071,275$ 2867 GREEN ACRES PROJECT GRANT -$ -$ -$ -$ -$ 750,000$ 750,000$ 2915 STONEGARDEN GRANT 14,000$ 20,000$ -$ -$ -$ -$ 34,000$ 2916 DRUG ENFORCEMENT GRANT 160,293$ -$ -$ -$ -$ -$ 160,293$ 2917 DUI GRANT 134,410$ -$ -$ -$ -$ -$ 134,410$ 2919 LAW ENF. BLOCK GRANT 20,000$ 77,623$ -$ -$ -$ -$ 97,623$ 2930 EECBG GRANT 75,940$ 75,940$ 2941 PRO HOUSING GRANT 1,100,000$ 1,100,000$ 2951 OPIOID SETTLEMENT 78,746$ 78,746$ 2953 EPA BROWNFIELDS ASSESSMENT 1,115$ 1,115$ 2955 EPA BROWNFIELDS LOAN REVOLVING 483,435$ 103,000$ 586,435$ 2956 FIRE GRANTS 5,000$ -$ 5,000$ 2957 HAZMAT GRANT 5,000$ 17,878$ 22,878$ 2958 HAZMAT SUSTAINMENT GRANT 125,594$ 125,594$ 2974 AIRPORT GRANT 613,849$ 613,849$ 2992 SAFE STREET GRANT 3,962$ 3,962$ Debt Service Funds: SID Revolving Fund 20,000$ 20,000$ G.O. BOND, series 2012 - Refinancing -$ SIDEWALK & CURBS 37,868$ 37,868$ SIDs 358,268$ 358,268$ WESTSIDE TIF DEBT SERVICE 2,868,375$ 2,868,375$ Capital Project Funds: 4150 FIRE PUMPER 1,917,000$ 1,917,000$ 4290 WALK & CURB 55,000$ 55,000$ 4347 MORNING STAR PROJECT 1,155,000$ 1,155,000$ 4348 GREEN ACRES PROJECT 428,000$ 428,000$ 4393AMERICAN RECOVERY ACT 48,473$ 48,473$ Enterprise Funds:Depreciation 5210 WATER *1,716,526$ 2,489,794$ 46,170,182$ 1,507,734$ 1,150,000$ 53,034,236$ 5211 WATER SYSTEM IMPACT FEES *909,873$ 240,000$ 5,000$ 1,154,873$ 5310 SEWER/WWTP *1,923,180$ 4,084,946$ 25,440,451$ 1,912,703$ 1,800,000$ 35,161,280$ 5311 SEWER SYSTEM IMPACT FEES *3,873,783$ 1,150,000$ 17,500$ 5,041,283$ 5349 STORM SEWER *897,237$ 675,536$ 3,396,325$ 141,922$ 475,000$ 5,586,020$ 5348 STORM SEWER SYSTEM IMPACT FEE *380,000$ 135,000$ 2,000$ 517,000$ 5510 SOLID WASTE *917,496$ 675,042$ 1,774,167$ 172,484$ 20,000$ 150,000$ 3,709,189$ 5720 AMERICAN RESCUE PLAN 945,200$ 945,200$ Internal Service Funds: 6010 CENTRAL GARAGE 406,321$ 447,848$ 21,000$ 875,169$ 6030 INFORMATION TECH. FUND *715,880$ 976,390$ 79,000$ 50,000$ 1,821,271$ TOTAL CITY BUDGET 29,794,313$ 18,929,167$ 99,441,779$ 8,988,124$ 5,047,755$ 17,662,623$ 179,863,761$ ALL FUND RECAP BY FUNCTION 20 TAX LEVY REQUIREMENTS SCHEDULE NON-VOTED LEVIES Assessed Valuation $6,720,995,583 Tax Valuation: $71,428,471 (without TIF's) 1 Mill Yields(10): 71,428$ (1)(2)(3)=(1)+(2)(4)(5)(6)=(4)+(5)(7)=(9)x(10)(8)=(6)+(7)(9)=(7)÷(10) CASH AVAILABLE TOTAL PROPERTY FUND CASH TOTAL (Less current NON-TAX NON-TAX TAX TOTAL MILL NO.FUND NAME APPROPRIATION RESERVE REQUIREMENTS liabilities)REVENUES RESOURCES REVENUES RESOURCES LEVY 1000 General Fund 17,113,444 4,011,669 21,125,113 4,719,846 7,641,766 12,361,612 8,763,501 21,125,113 122.69 2215 Parks Department 3,587,921 1,020,729 4,608,650 1,552,395 1,556,267 3,108,662 1,499,988 4,608,650 21.00 TOTAL 20,701,365 5,032,398 25,733,763 6,272,241 9,198,033 15,470,274 10,263,489 25,733,763 143.69 * Total Revenues compared to Total Appropriations:-1,239,843 * Total Requirements compared to Total Resources:0 CASH AVAILABLE TOTAL PROPERTY FUND CASH TOTAL (Less current NON-TAX NON-TAX TAX TOTAL MILL NO.FUND NAME APPROPRIATION RESERVE REQUIREMENTS liabilities)REVENUES RESOURCES REVENUES RESOURCES LEVY 2372 Health Permissive 1,588,000 2,625 1,590,625 15,785 21,281 37,066 1,553,559 1,590,625 21.75 2273 Emergency Responder 5,333,535 918,860 6,252,395 1,749,349 22,787 1,772,136 4,480,259 6,252,395 0.00 TOTAL 6,921,535 921,485 7,843,020 1,765,134 44,068 1,809,202 6,033,818 7,843,020 21.75 * Total Revenues compared to Total Appropriations:-843,649 Total Mills 165.44 * Total Requirements compared to Total Resources:0 Recap: Total Non voted Levy 20,701,365 5,032,398 * The Emergency Responder Levy has been converted to dollar-based levy of Total Voted/Permissive 6,921,535 921,485 $4,480,259 pursuant to MCA 15-10-420(1)(a). No mills are levied." Total Non-Levied 148,615,861 60,704,411 Total City Budget 176,238,761 66,658,294 Depreciation Adj 3,625,000 (balances with page 19)179,863,761 Ending Cash Reserves adjusted for Depreciation Expense-Proprietary Funds * VOTED/PERMISSIVE LEVIES Fiscal Year: 2025-2026 CITY OF KALISPELL 21 CITY OF KALISPELL NON-LEVIED FUNDS - SUMMARY SCHEDULE (1)(2)(3)=(1)+(2)(4)(5)(6)=(4)+(5) CASH AVAILABLE TOTAL FUND CASH TOTAL (Less current NON-TAX TOTAL NO.FUND NAME APPROPRIATION RESERVE REQUIREMENTS liabilities)REVENUES RESOURCES 2180 TAX INCREMENT-DOWNTOWN 3,988,067 703,172 4,691,239 1,362,812 3,328,427 4,691,239 2188 TAX INCREMENT-WESTSIDE 6,186,439 1,904,556 8,090,995 5,507,719 2,583,276 8,090,995 2210 PARKS IN LIEU OF 312,835 31,012 343,847 338,847 5,000 343,847 2310 OLD SCHOOL TECHNOLOGY TIF 110,000 59,321 169,321 79,259 90,062 169,321 2311 OLD SCHOOL INDUSTRIAL TIF 7,000 1,301 8,301 4,201 4,100 8,301 2312 GLACIER RAIL PARK TEDD 85,806 407,514 493,320 289,265 204,055 493,320 2399 IMPACT FEE FUND 2,855,000 360,573 3,215,573 2,973,073 242,500 3,215,573 2230 AMBULANCE 1,597,285 46,073 1,643,358 71,758 1,571,600 1,643,358 2394 BUILDING CODE ENFORCEMENT 1,608,490 3,818,914 5,427,404 4,077,404 1,350,000 5,427,404 2400 LIGHT MAINTENANCE 521,065 1,163,806 1,684,871 1,209,171 475,700 1,684,871 2420 GAS TAX 2,463,135 1,477,354 3,940,489 1,278,577 2,661,912 3,940,489 2421 BaRSAA 1,561,912 0 1,561,912 1,561,912 0 1,561,912 2500 SPECIAL STREET/TSS 4,689,535 4,414,911 9,104,446 5,070,293 4,034,153 9,104,446 2600 URBAN FORESTRY DISTRICT 880,457 1,013,416 1,893,873 1,212,523 681,350 1,893,873 2601 DEVELOPER'S TREES 143,247 0 143,247 143,247 0 143,247 2825 MACI GRANT 0 21,006 21,006 21,006 0 21,006 2826 2 MILE DRIVE IMPROVEMENT PROJECT 3,835,000 0 3,835,000 520,000 3,315,000 3,835,000 2827 4 MILE DRIVE PATH PROJECT 781,126 0 781,126 114,094 667,032 781,126 2880 CD LOAN REVOLVING 2,844 101,501 104,345 70,052 34,293 104,345 2881 CD LOAN REVOLVING 13,000 73 13,073 13,073 0 13,073 2865 RENEWABLE RESOURCE GRANT 0 0 0 0 0 0 2866 MORNING STAR PROJECT GRANT 2,071,275 0 2,071,275 0 2,071,275 2,071,275 2867 GREEN ACRES PROJECT GRANT 750,000 0 750,000 0 750,000 750,000 2886 COMMUNITY DEVELOPMENT 3,993 0 3,993 3,993 0 3,993 2887 RURAL DEVELOPMENT 0 0 0 0 0 0 2888 RURAL DEVELOPMENT #2 0 0 0 0 0 0 2915 STONEGARDEN GRANT 34,000 0 34,000 0 34,000 34,000 2916 DRUG ENFORCEMENT GRANT 160,293 13,000 173,293 24,807 148,486 173,293 2917 DUI GRANT 134,410 221 134,631 0 134,631 134,631 2919 LAW ENF. BLOCK GRANT 97,623 8,657 106,280 2,461 103,819 106,280 2930 EECBG 75,940 0 75,940 75,940 75,940 Fiscal Year: 2025-2026 22 NON-LEVIED FUNDS - SUMMARY SCHEDULE con't. (1)(2)(3)=(1)+(2)(4)(5)(6)=(4)+(5) CASH AVAILABLE TOTAL FUND CASH TOTAL (Less current NON-TAX TOTAL NO.FUND NAME APPROPRIATION RESERVE REQUIREMENTS liabilities)REVENUES RESOURCES 2941 PRO HOUSING GRANT 1,100,000 1,100,000 0 1,100,000 1,100,000 2951 OPIOID SETTLEMENT 78,746 0 78,746 29,297 49,449 78,746 2953 BROWNSFIELD ASSESSMENT GRANT 1,115 0 1,115 1,115 0 1,115 2955 BROWNSFIELD REVOLVING LOAN 586,435 2,210 588,645 104,210 484,435 588,645 2956 FIRE GRANTS 5,000 6,294 11,294 6,294 5,000 11,294 2957 HAZMAT GRANT 22,878 0 22,878 22,378 500 22,878 2958 HAZMAT TEAM SUSTAINMENT GRANT 125,594 0 125,594 0 125,594 125,594 2974 AIRPORT GRANT 613,849 0 613,849 57,454 556,395 613,849 2992 SAFE STREET GRANT 3,962 0 3,962 3,962 0 3,962 SID Revolving Fund 20,000 61,933 81,933 79,433 2,500 81,933 SIDEWALK & CURB FUNDS 37,868 2,179 40,047 1,796 38,251 40,047 SIDs 341-344 358,268 63,203 421,471 33,490 387,981 421,471 3188 WESTSIDE TIF DEBT SERVICE 2,868,375 1,791,425 4,659,800 1,059,956 3,599,844 4,659,800 4150 FIRE PUMPER 1,917,000 0 1,917,000 0 1,917,000 1,917,000 4290 WALK & CURB 55,000 0 55,000 0 55,000 55,000 4347 MORNING STAR 1,155,000 0 1,155,000 0 1,155,000 1,155,000 4348 GREEN ACRES 428,000 0 428,000 0 428,000 428,000 4393 AMERICAN RECOVERY ACT 48,473 0 48,473 48,473 0 48,473 5210 WATER *51,884,236 17,021,661 68,905,897 21,716,513 47,189,384 68,905,897 5211 WATER SYSTEM IMPACT FEES*1,154,873 523,939 1,678,812 1,268,812 410,000 1,678,812 5310 SEWER/WWTP *33,361,280 15,009,752 48,371,032 21,516,422 26,854,610 48,371,032 5311 SEWER SYSTEM IMPACT FEES*5,041,283 1,984,639 7,025,922 6,043,422 982,500 7,025,922 5349 STORM SEWER *5,111,020 4,439,405 9,550,425 7,164,097 2,386,328 9,550,425 5348 STORM SEWER SYSTEM IMPACT FEE*517,000 1,982,683 2,499,683 2,307,683 192,000 2,499,683 5510 SOLID WASTE *3,559,189 1,820,498 5,379,687 1,661,359 3,718,328 5,379,687 5720 AMERICAN RESCUE PLAN 945,200 0 945,200 12,598 932,602 945,200 6030 INFORMATION TECH FUND *1,771,271 347,828 2,119,099 597,190 1,521,909 2,119,099 6010 CENTRAL GARAGE FUND *875,169 100,381 975,550 60,025 915,525 975,550 TOTAL 148,615,861 60,704,411 209,320,272 89,745,526 119,574,746 209,320,272 * Total Revenues compared to Total Appropriations:-29,041,115 * Total Requirements compared to Total Resources:0 CITY OF KALISPELL 23 PAGE FUND Dept. # i-ii 1000 General Fund Revenue and Summary iii-iv 1000 General Fund Appropriation Summary v 1000 General Government Operations Chart 1 1000 400 General Government 735,809$ 2 1000 401 City Manager 416,073$ 3 1000 401 Human Resources 377,722$ 4 1000 402 Mayor & City Council 218,013$ 5 1000 402 City Clerk 212,403$ 6 1000 403 Finance Department 398,504$ 7 1000 404 City Attorney 860,046$ 8 1000 406 Municipal Court 512,330$ 9 1000 410 Public Works Administration 90,566$ 10 1000 412 City Facilities Maintenance 611,155$ 11-14 1000 413 Police 7,170,163$ 15 1000 416 Fire 4,981,702$ 16 1000 420 Planning Department 510,383$ 17 1000 480 Community Development 18,573$ Total General Fund 17,113,444$ GENERAL FUND GENERAL FUND REVENUE AND SUMMARY FUND: 1000 MILL VALUE 75,980$ 76,762$ 76,762$ 71,428$ ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 GENERAL FUND MILL LEVY 102.10 100.76 100.76 122.69 PROPERTY TAXES: 311100 Real Property Taxes 7,624,454 7,560,000 7,642,235 8,604,000 311200 Personal Property 111,542 100,000 66,324 100,000 312000 Penalty & Interest 16,457 10,000 16,145 10,000 SUBTOTAL 7,752,453$ 7,670,000$ 7,724,704$ 8,714,000$ LICENSES & PERMITS: 322101 Alcohol Beverage 34,125 33,000 31,799 33,000 322300 General and occupational 404 500 1,911 500 323012 Planning fees & Sign permits 399,541 275,000 315,345 290,000 323109 Zoning & Site Plan Review Fees 13,028 10,000 11,698 10,000 323200 Parade Permits 200 500 400 500 SUBTOTAL 447,298$ 319,000$ 361,153$ 334,000$ INTERGOVERNMENTAL REVENUE: 331112 KPD - Safe Street Task Force / MRVCTF 2,429 3,000 5,526 3,000 334010 Cannabis Local Option Tax 207,426 200,000 246,173 200,000 335030 MV Tax Ad Valorem 0 1,000 0 1,000 335076 Gaming Machine Permits 56,476 60,000 56,150 55,000 335110 Live Card Game, keno & bingo 1,250 1,650 1,100 1,650 335230 HB124 ENTITLEMENT 3,294,232 3,423,784 3,423,784 3,460,826 SUBTOTAL 3,561,813$ 3,689,434$ 3,732,733$ 3,721,476$ CHARGES FOR SERVICES: 341020 Administrative charges 731,009 840,341 856,987 851,053 341021 Grant Admin. (Planning, finance)20,395 30,000 11,319 20,000 341025 City Collections/other charges 12,723 10,000 7,290 10,000 342010 KPD -Public safety fees 27,514 25,000 26,884 25,000 342014 KPD -School Resource Officers 265,306 271,939 271,939 278,738 342016 KPD -Regional Training /testing Reimb. 652 5,000 0 0 342017 KFD - IFSAC Training Reimb.7,130 9,600 2,280 0 343018 Parking Permits, meters, boot removal 94,145 70,000 87,984 70,000 343019 Public Works - (Aerial Mapping - Whitefish Reimb.)0 0 0 5,000 343062 Airport fuel tax 4,954 5,000 6,021 5,000 SUBTOTAL 1,163,828$ 1,266,880$ 1,270,704$ 1,264,791$ con't. i GENERAL FUND Revenue - Page 2 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 FINES AND FORFEITURES: 351035 Parking fines 53,588 40,000 52,645 40,000 351017 Technology fees 14,544 20,000 14,928 20,000 351000 City Court Fines & fees, admin 314,999 400,000 369,652 400,000 SUBTOTAL 383,131$ 460,000$ 437,225$ 460,000$ MISC. REVENUE: 362015 Insurance Reimbursements 38,623 20,000 0 20,000 362020 GASB45 reimb(even yrs)25,874 23,000 29,578 27,000 364030 Auction & misc. collections/donations 53,745 10,000 50,890 10,000 362100 Kurp - 3rd & main /eagles lot - 5yr extension 0 0 54,000 54,000 381050 TFR from Pro Housing Grant (fy26)250,000 15,452 35,103 200,000 381060 (Operating transfer 2372-health insurance 1,130,000 1,200,000 1,200,000 1,250,000 SUBTOTAL 1,498,242$ 1,268,452$ 1,369,571$ 1,561,000$ INVESTMENT REVENUE: 371010 Interest Earnings 585,273$ 350,000$ 485,929$ 350,000$ TOTAL GENERAL REVENUE 15,392,038$ 15,023,766$ 15,382,019$ 16,405,267$ CASH JULY 1 (Includes designated $)3,920,126$ 4,703,532$ 4,703,532$ 4,719,846$ TOTAL AVAILABLE FOR BUDGET 19,312,164$ 19,727,298$ 20,085,551$ 21,125,113$ EXPENDITURES 14,608,632$ 16,491,960$ 15,365,705$ 17,113,444$ . CASH CARRYOVER (year end operating)4,618,233$ 3,142,393$ 4,634,547$ 3,312,488$ Designated for Central Garage -$ -$ -$ 600,000$ Assigned Court Technology fees 61,757$ 69,403$ 61,757$ 75,639$ Designated for Parking 23,542$ 23,542$ 23,542$ 23,542$ Total cash available 4,703,532$ 3,235,338$ 4,719,846$ 4,011,669$ Operating Cash Carryover % Unassigned/Undesignated 30.0%20.9%30.1%20.2% ii GENERAL FUND APPROPRIATION SUMMARY # FTE's appropriated FTE's 1 2 1.33 3.2 5.67 4 General City Human Mayor Municipal Government Manager Resources Council City Clerk Finance Attorney Court 110 Salaries 337,912$ 240,121$ 63,179$ 147,070$ 302,820$ 640,628$ 343,339$ 114 Comptime Buyback & severance. Def. Comp. 121 Overtime & Spec. Assign PD 250 500 3,500 153 Health Insurance 30,406 28,309 55,254 20,905 41,621 74,431 62,184 155 Retirement 23,155 20,091 2,705 12,378 33,263 53,988 28,808 TOTAL PERSONAL SERVICES - 391,473 288,521 121,138 180,603 378,204 769,046 437,830 210 Supplies/office/computers/Non-capital equip 218 $4,000 500 1,600 10,000 400 1,500 10,000 4,500 220 Other supplies, safety equip, ammo 230 Supplies & fuel; chemicals, concession sup 240 Uniforms 312 Postage $17,500 320 Printing, advertising, newsletter, books $3,000 200 10,000 1,500 330 Audit, filing fees $33,325 65,000 6,200 300 340 Electricity, natural gas 345 Telephone, web, cell, radio, security cameras 1,400 520 1,000 1,500 350 Prof. Services/League/911 disp./Kidsport/Eagle $78,550 3,600 5,500 24,080 6,800 60,000 7,000 362 Maint. services, building, equip,radios,landscaping 6,600 360 Technology services (court)40,000 370 Dues & Training, meetings, League meeting 22,500 19,000 75,175 6,500 12,000 10,000 10,000 380 Medical services 390 Other Purchased Services 10,000 500 Fixed Charges, Insurance, transfers 592,834 SUBTOTAL PURCHASED SERVICES/SUPPLIES 735,809 24,600 89,200 96,875 31,800 20,300 91,000 74,500 600 DEBT SERVICE 940 CAPITAL OUTLAY DEPARTMENT TOTAL 2026 735,809$ 416,073$ 377,722$ 218,013$ 212,403$ 398,504$ 860,046$ 512,330$ 595,631$ 275,596$ 392,102$ 206,004$ 287,894$ 474,834$ 837,283$ 482,007$ 2025 BUDGET (info only) iii # FTE's appropriated 110 Salaries 114 Comptime Buyback & severance. Def. Comp. 121 Overtime & Spec. Assign PD 153 Health Insurance 155 Retirement TOTAL PERSONAL SERVICES 210 Supplies/office/computers/Non-capital equip 218 220 Other supplies, safety equip, ammo 230 Supplies & fuel; chemicals, concession sup 240 Uniforms 312 Postage 320 Printing, advertising, newsletter, books 330 Audit, filing fees 340 Electricity, natural gas 345 Telephone, web, cell, radio, security cameras 350 Prof. Services/League/911 disp./Kidsport/Eagle 362 Maint. services, building, equip,radios,landscaping 360 Technology services (court) 370 Dues & Training, meetings, League meeting 380 Medical services 390 Other Purchased Services 500 Fixed Charges, Insurance, transfers SUBTOTAL PURCHASED SERVICES/SUPPLIES 600 DEBT SERVICE 940 CAPITAL OUTLAY DEPARTMENT TOTAL 2026 2025 BUDGET (info only) GENERAL FUND APPROPRIATION SUMMARY 0.25 1.45 53 25.9 3.75 0.1 101.65 Public Planning Community Works Facilities Police Fire Department Development TOTAL 30,940$ 89,977$ 4,560,837$ 2,805,536 353,938$ 9,598$ 9,925,895$ 58,000 28,000 86,000$ 500 145,000 60,000 209,750$ 4,561 28,673 853,648 487,901 70,795 1,726 1,760,414$ 2,559 7,490 586,851 366,412 29,791 800 1,168,291$ 38,060 126,640 6,204,336 3,747,849 454,523 12,123 13,150,350$ 16,000 208,930 40,500 5,000 1,500 304,430$ 3,500 36,900 128,335 31,250 199,985$ 6,800 95,000 31,000 700 133,500$ 1,700 31,500 33,200$ 300 17,800$ 6,600 1,975 23,275$ 2,500 500 107,825$ 107,000 107,000$ 2,000 500 32,340 6,500 1,000 200 46,960$ 9,000 110,160 37,013 32,000 37,000 250 410,953$ 59,000 90,836 28,800 185,236$ 40,000$ 5,000 71,000 35,000 9,000 3,700 278,875$ 7,000 42,000 49,000$ 2,000 12,000$ 10,206 4,000 173,774 894,771 659 1,676,244$ 52,506 319,260 852,828 1,175,296 55,859 6,450 3,626,283 58,557 58,557$ 165,254 113,000 - 278,254$ 90,566$ 611,155$ 7,170,163$ 4,981,702$ 510,383$ 18,573$ 17,113,444$ 91,207$ 625,572$ 7,047,650$ 4,674,794$ 480,225$ 21,161$ 16,491,960$ iv GENERAL FUND FUND #1000 The general fund receives 80%-90% of its revenue from tax levies (general and permissive health) and other intergovernmental revenues (entitlement share, etc.). The general fund should have enough cash available at July 1st (and January 1st) to pay expenditures, less expected revenues, through December (June). In the general fund, a beginning cash carryover of 20% of budgeted expenditures has been sufficient to pay the fund expenditures through December if a balanced budget is presented. Beginning cash carryover was 30.6% for fiscal year 2025, is 27.6% for fiscal year 2026 and is estimated to begin fiscal year 2027 at about 20-23%. 0 1000 2000 3000 4000 5000 6000 7000 1s t Q T 2 0 2 5 2n d Q T 2 0 2 5 3r d Q T 2 0 2 5 4t h Q T 2 0 2 5 1s t Q T 2 0 2 6 e s t 2n d Q T 2 0 2 6 e s t 3r d Q T 2 0 2 6 e s t 4t h Q T 2 0 2 6 e s t GENERAL FUND QUARTERLY CASH/EXP/REV (in 1000's) EXPENDITURES RECEIPTS BEG. CASH BAL. v GENERAL GOVERNMENT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 410530 Audit: 331 Annual Report Filing fees $3,000 $3,500 $3,000 $3,500 353 Contract services - Audit $22,449 $25,325 $24,353 $25,325 354 GASB 45 (75) cost for Other Post Empl Benefits $8,000 $2,000 $2,000 $8,000 410560 Central Purchasing: 210 Office Supplies $858 $4,000 $2,597 $4,000 312 Postage $15,437 $17,500 $18,262 $17,500 320 Printing & envelopes $2,691 $2,500 $3,397 $3,000 354 Contract Services - document shredding / 1094 $3,308 $5,000 $3,792 $5,000 410600-354 Elections: $22,874 $25,000 $7,417 $45,000 410900 Records Admin.: 331 Publication & Filing Fees $4,155 $4,500 $5,645 $4,500 460452-366 Hockaday-annual building maint. per lease $6,600 $6,600 $6,600 $6,600 460452-355 Mountain Climber contribution $15,000 $15,000 $15,000 $15,000 420000-356 Smith Valley levy reimbursement $256 $350 $255 $350 430300-355 Airport reimbursement $4,737 $5,000 $4,954 $5,000 510310-354 ICMA Fees $250 $200 $250 $200 510330-513 Liability Insurance $320,406 $298,974 $298,974 $295,813 510330-517 Property Insurance $82,359 $100,182 $100,182 $107,021 510330-516 Uninsured Loss (insurance deductible)$40,506 $50,000 $74,916 $50,000 510300 Contingency $10,658 $30,000 $0 $110,000 460000-820 Transfer to fund 2880 (Sidewalk & Curb 50/50)$0 $0 $0 $30,000 Total $563,544 $595,631 $571,594 $735,809 FUND: GENERAL 1000-400-41XXXX EXPENDITURE DETAIL 1 PURPOSE OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: CITY MANAGER ACCOUNT # 1000-401 The City Manager's office administers the affairs of the local government. This includes the direction, supervision, and administration of the departments, agencies, and offices of the local government. Additionally the City Manager implements City Council policy in accordance with Montana Codified Law 7-3-204. GOALS OF THIS DEPARTMENT: As the administrative center of the local government, the City Manager's office strives to meet its purpose by implementing an organizational culture that provides prompt, equitable, effective, and economical services to the citizens of Kalispell. This year's overall budget represents continued efforts in the implementation of the Dedicated Emergency Response Levy as we continue the planning of the third fire station. Significant time will be provided toward long term planning in with the update of the land use plan under Senate Bill 382, including the updating of our infrastructure facility plans. Additionally, effort and resources will be dedicated to capital projects with well development and the implementation of projects identified through the Safe Streets for All program and related grant funded projects. CITY MANAGER FUND: GENERAL 1000-401-410210 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 1 1 1 1 110 Salaries and payroll costs $188,009 $204,490 $203,381 $215,912 112 Salary - Severance $0 $0 $0 $122,000 153 Health Insurance $25,744 $27,860 $26,658 $30,406 155 Retirement & deferred comp.$20,148 $21,896 $21,968 $23,155 Subtotal $233,901 $254,246 $252,007 $391,473 Materials & Services: 210 Supplies $0 $500 $154 $500 312 Newsletter , books $0 $200 $0 $200 345 Telephone $960 $1,400 $831 $1,400 373 Dues & Training $9,421 $12,500 $7,970 $13,500 379 Meetings $4,900 $6,750 $5,622 $9,000 Subtotal $15,281 $21,350 $14,577 $24,600 Total $249,182 $275,596 $266,584 $416,073 EXPENDITURE DETAIL 2 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: In addition to the continuation of the traditional human resource functions necessary within the organization's structure, the Human Resources Department will continue to improve the availability and functionality of the electronic documentation across the organization in its reporting and risk management efforts. Additionally, the Human Resource Department will continue to be substantially involved in the research and implementation of the classification methodology used for positions within the organization. 4. Identify legal trends and employer-employee regulatory changes to determine impact to the organization. HUMAN RESOURCES ACCOUNT # 1000-401 The HR Department provides services and support to departments and their staff to facilitate process improvements, increase effectiveness and efficiencies. The HR Department acts as the advisor for personnel policies & procedures, labor relations and contract administration, job classifications, wage administration, recruitment & selection, employee relations, safety, liability and associated insurance programs, and related state and federal programs. 1. Provide guidance and assist with coordination of personnel matters, including benefits and labor negotiations. 2. Facilitate improvements and streamline documentation used by various departments to improve efficiencies. 3. Monitor "Risk Management" programs, looking for ways to reduce injuries, claims and associated costs. HUMAN RESOURCES FUND: GENERAL 1000-401-410830 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE'S 2 2 2 2 110 Salaries and payroll costs $211,619 $228,043 $224,154 $240,121 153 Health Insurance $24,010 $25,989 $26,045 $28,309 155 Retirement $17,792 $19,070 $18,541 $20,091 Subtotal $253,421 $273,102 $268,740 $288,522 Materials & Services 210 Office Supplies $3,987 $1,200 $2,879 $1,600 338 Recruitment $35,292 $75,500 $65,077 $65,000 354 Contract Services $2,927 $2,800 $3,751 $3,600 373 Dues & Training $9,477 $39,500 $40,380 $19,000 Subtotal $51,683 $119,000 $112,087 $89,200 Total $305,104 $392,102 $380,827 $377,722 EXPENDITURE DETAIL 3 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES The Mayor and Council budget directly accounts for the service and participation within the Montana League of Cities, the National League of Cities, and efforts to engage National and State legislators on areas that are of importance to the City of Kalispell. Furthermore, the FY26 budget reflects the commitment to Council's previous efforts in establishing plans, policies, and activities throughout the organization. These planning efforts are reflected directly and indirectly within the budget document, including the implementation of the Dedicated Emergency Responder Levy and the adoption and implementation of work plans in all of our service delivery departments as identified through the respective appropriations. MAYOR/COUNCIL ACCOUNT # 1000-402 The City Council performs the legislative activities for the City of Kalispell, which include enacting ordinances and resolutions, adopting the budget, setting service fees, and appropriating funding to the City's programs and services. DEPARTMENT PERSONNEL: The Kalispell City Council is composed of eight (8) City Councilors and the Mayor. The city is divided into four Wards with two Councilors elected from each and the Mayor elected at-large. The City Council supports the provision of leadership, vision, and direction in responding to the needs of the community. The Council endeavors to represent the citizens of Kalispell and work toward establishing policies to provide services that are fiscally responsible and sustainable. MAYOR / COUNCIL ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE'S 9 9 9 9 110 Salaries and payroll costs $62,025 $63,179 $63,098 $63,179 153 Health Insurance $46,775 $52,620 $50,845 $55,254 155 Retirement PERS $2,645 $2,705 $2,647 $2,705 Subtotal $111,445 $118,504 $116,590 $121,138 Materials & Services: 210 Office Supplies $0 $16,500 $13,536 $10,000 335 MT. League of Cities Conference $1,259 $4,500 $2,758 $6,200 354 Contract Services $1,631 $5,500 $2,636 $5,500 373 Dues $2,126 $31,000 $32,076 $45,175 379 Meetings $21,610 $30,000 $19,212 $30,000 Subtotal $26,626 $87,500 $70,218 $96,875 Total $138,071 $206,004 $186,808 $218,013 FUND: GENERAL 1000-402-410100 EXPENDITURE DETAIL 4 GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: Budget expenditures support ongoing goals to provide exceptional service to the public and staff in the creation and preservation of city records, and other standard clerk responsibilities; as well as ongoing outreach to the public. CITY CLERK ACCOUNT # 1000-402 PURPOSE OF THIS DEPARTMENT: The City Clerk’s office is the information, document resource, and official records management office for the City, including preserving the official actions of the City Council and overseeing procurement. Additionally, the City Clerk manages communication efforts with other City Departments, and the general public utilizing a variety of tools such as an internal newsletter, government access channel, press releases, notification listservs, and social media campaigns. DEPARTMENT PERSONNEL: City Clerk (1.0) and Deputy Clerk (.33). Goals of the Clerk’s office include supporting staff in reducing the amount of paper records that the city must physically store as official records while complying with all records management and retention laws. Furthering communication efforts is ongoing. CITY CLERK ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 1.33 1.33 1.33 1.33 110 Salaries and payroll costs $130,245 $139,995 $137,752 $147,070 121 Overtime $135 $250 $0 $250 153 Health insurance $17,743 $19,206 $19,232 $20,905 155 Retirement PERS $10,950 $11,783 $11,386 $12,378 Subtotal $159,073 $171,234 $168,370 $180,603 Maintenance & Services: 210 Office Supplies $215 $400 $114 $400 331 Communications - Advertising $300 $102,000 $59 $300 345 Telephone $520 $480 $480 $520 354 Contract Services $4,827 $1,780 $211 $17,580 352 Codification $119 $5,500 $3,538 $6,500 373 Dues & Training $3,677 $6,500 $6,465 $6,500 Subtotal $9,658 $116,660 $10,867 $31,800 Total $168,731 $287,894 $179,237 $212,403 FUND: GENERAL 1000-402-410150 EXPENDITURE DETAIL 5 PURPOSE OF THIS DEPARTMENT: DEPARTMENT PERSONNEL: (3.2 FTE) .7 Finance Director, 1 Treasurer, .5 Assistant Finance Director, .5 Assessments Coordinator, .5 Accounts Payable Clerk. GOALS OF THIS DEPARTMENT: 1. Evaluate and determine City assessments on properties within the City limits. 2. Ensure that City employees are paid appropriately and timely. 5. Maintain accurate and current financial documentation for City operations. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: The City of Kalispell FY2026 budget will provide the finance department funding to: 1) review, monitor, and satisfy City obligations accurately and timely, 2) general oversight for revenue collection and billing processes, 3) treasury management, 4) record and report financial transactions in compliance with applicable requirements and expectations, 5) coordinate the required financial statement annual audit, 6) promote effective and efficient service to internal and external clients through continuous improvements with office procedures, 7) safeguard official records and ensure they are readily retrievable, 8) provide technical and clerical support for the budget, and continue refining the budget document to provide a more meaningful instrument, and 9) produce and improve the Annual Comprehensive Financial Report that qualifies for the Government Finance Officer's Association Certificate of Excellence in Financial Reporting. 7. Make accurate financial information easily and readily available to departments. FINANCE ACCOUNT # 1000-403 The Finance Department records and reports all financial transactions, maintains the City's fixed assets records, ensures employees get paid in an accurate and timely manner, manages the City's budget process to maintain fiscal responsibility and compliance with generally accepted accounting principles and State and Federal laws, and provides timely, accurate, clear, and complete financial information and support to the governing body, other City departments, and the citizens of the City of Kalispell. 3. Safeguard financial assets and maximize investment earnings. 4. Issue financial reports accurately and on schedule. 6. Adhere to contractual requirements in grants and other reporting. FINANCE DEPARTMENT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE'S 3.2 3.2 3.2 3.2 110 Salaries and payroll costs $284,204 $293,286 $290,309 $302,820 112 Salaries - Retirement $0 $16,000 $16,710 $0 121 Overtime $136 $500 $15 $500 153 Health Insurance $43,260 $38,428 $38,906 $41,621 155 Retirement $23,816 $24,620 $24,405 $33,263 Subtotal $351,416 $372,834 $370,345 $378,204 Materials & Services: 210 Supplies $874 $1,000 $521 $1,500 353 Contract Services - Software & Consultant $11,008 $84,000 $83,119 $1,500 354 Contract Services-Grizzly Security $1,211 $1,500 $1,279 $1,800 355 Bank fees $3,102 $3,500 $2,238 $3,500 373 Dues & Training $4,290 $12,000 $3,019 $12,000 Subtotal $20,485 $102,000 $90,176 $20,300 Total $371,901 $474,834 $460,521 $398,504 FUND: GENERAL 1000-403-410550 EXPENDITURE DETAIL 6 GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: The FY2026 budget for the Office of City Attorney seeks to maintain the current level of service in all civil and criminal matters. Importantly, the criminal side of the City Attorney's office has maintained the same software since 2006. The current software is outdated and has started to malfunction with the introduction of new software within Kalispell Municipal Court. While this amount was budgeted for FY2025, the software was not purchased because a good option did not exist and the IT Department discovered a way to make the old software work by restarting a server every morning. This is a temporary fix and the software company has indicated in writing their intention to create updated software specifically designed to work with KMC's software. They hope to develop this software in FY2026 although it may not be complete until FY2027. The attorney staff shall maintain two full time prosecutors. The prosecutors are assisted by a full-time legal assistant and will be assisted and supervised by the Chief Deputy City Attorney in matters of case management and legal oversight. The Chief Deputy City Attorney shall also assist in the provision of civil legal services in the areas of risk management, contract services, civil litigation, and will, on occasion, act in the role of City Attorney when necessary. The City Attorney works and reports directly to the City Manager in all legal matters of the City, including legislation, ordinance enforcement and personnel matters and also confers directly with all other directors of the City as needs arise. The City Attorney is assisted by a 2/3 legal assistant. PURPOSE OF THIS DEPARTMENT: The purpose of the Office of the City Attorney is to provide legal counsel and direction to the municipal organization of the City of Kalispell, including its City Manager, its department directors, and the City Council. This effort includes legal guidance on all relevant laws and policies pertaining to the business of the municipal organization, through resolution and ordinance preparation, city code maintenance, contract development, and employee relations. Additionally, the Office of the City Attorney defends the interests of the City through preventative legal management, litigation, and prosecution within the Municipal, State, and Federal Courts. DEPARTMENT PERSONNEL: Attorney (4) and Legal Secretary (1.67). The primary goal of the Office of the City Attorney is to provide high quality and timely legal counsel that protects the interests of the City of Kalispell by minimizing exposure to loss and ensuring that the policies set by the City Council are on firm legal footing. CITY ATTORNEY ACCOUNT # 1000-404 ATTORNEY ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 5.67 5.67 5.67 5.67 110 Salaries and payroll costs $552,644 $610,103 $604,236 $640,628 112 Salaries - severance $0 $0 $0 $0 153 Health Insurance $68,766 $84,878 $60,198 $74,431 155 Retirement $46,413 $51,302 $49,879 $53,988 Subtotal $667,823 $746,283 $714,313 $769,046 Maintenance & Operations: 210 Office Supplies/computer $10,570 $10,000 $5,500 $10,000 322 Lexis/Nexis; books, subscriptions $6,799 $10,000 $3,539 $10,000 345 Telephone & Communications $962 $1,000 $917 $1,000 350 Software $0 $50,000 $4,278 $50,000 354 Contract Services/contingency $438 $10,000 $90 $10,000 373 Dues & Training $7,812 $10,000 $6,144 $10,000 Subtotal $26,581 $91,000 $20,468 $91,000 Total $694,404 $837,283 $734,781 $860,046 FUND: GENERAL 1000-404-411110 EXPENDITURE DETAIL 7 PURPOSE OF THIS DEPARTMENT: DEPARTMENT PERSONNEL: Municipal Court Judge (1), Court Administrator (1), Court Clerks (2). GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: MUNICIPAL COURT ACCOUNT # 1000-406 The purpose of the Kalispell Municipal Court is to serve the community and protect individual rights by providing prompt and fair administration of justice. The Kalispell Municipal Court processes all misdemeanor traffic, criminal and animal control offenses, orders of protection and civil cases that occur within the City limits of Kalispell. The goal of Kalispell Municipal Court is to provide the citizens of Kalispell access to a fair and impartial court system. The fiscal year 2026 Municipal Court budget strives to maintain the ability to provide the citizens of Kalispell access to a fair and impartial justice system. MUNICIPAL COURT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 4 4 4 4 110 Salaries and payroll costs $295,414 $323,421 $318,241 $343,339 121 Overtime $0 $3,500 $220 $3,500 153 Health $37,750 $53,450 $43,307 $62,184 155 Retirement $24,827 $27,137 $26,337 $28,808 Subtotal $357,992 $407,507 $388,105 $437,830 Materials & Services 210 Supplies $2,797 $4,500 $1,795 $4,500 320 Printing & books $1,069 $1,500 $1,317 $1,500 345 Tele. & Communications $992 $1,500 $698 $1,500 353 Technology funds $3,661 $40,000 $7,234 $40,000 354 Contract Services $8,581 $7,000 $7,052 $7,000 373 Dues & Training $4,122 $10,000 $1,482 $10,000 394 Jury & Witness fees $2,002 $10,000 $2,397 $10,000 Subtotal $23,224 $74,500 $21,975 $74,500 Total $381,216 $482,007 $410,080 $512,330 FUND: GENERAL 1000-406-410360 EXPENDITURE DETAIL 8 PURPOSE OF THIS DEPARTMENT: DEPARTMENT PERSONNEL: (.25 FTE) .05 Public Works Director .05 Deputy Public Works Director .05 Budget Resource Manager .05 Assessment Coordinator .05 Road & Fleet Superintendent GOALS OF THIS DEPARTMENT: 1.Maintain current and accurate mapping. 2.Provide prompt and effective review of site improvement plans. 3.Ensure quality construction of infrastructure meeting minimum standards. 4.Provide quality customer service to support existing services and new projects during development stages. 5.Provide effective city budgeting guidance. INTENDED OUTCOMES FROM BUDGET EXPENDITURES PUBLIC WORKS ADMINISTRATION ACCOUNT # 1000-410 Public Works Administration supports community services and growth that sustains and improves the quality of community life through continued services, planning, accurate design, and quality construction. To assist others in providing and maintaining proper community infrastructure and facilities. The FY26 Public Works Administration budget reflects the continuation of Public Works administrative support for City services, permitting, utility management, surveying, GIS mapping, engineering, construction, and development projects. The budget allows for the continuation of development and implementation of a web-based platform that provides employees and customers with a single access point for information regarding Public Works services including street maintenance, traffic controls, solid waste, utility services and permitting. Funds have also been allocated to update aerial imagery to support public interface with infrastructure and city maps. PUBLIC WORKS - ADMINISTRATION ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE'S 0.20 0.25 0.25 0.25 110 Salaries and payroll costs $27,507 $29,389 $29,103 $30,940 153 Health Insurance $3,880 $3,971 $4,075 $4,561 155 Retirement $2,280 $2,435 $2,365 $2,559 Subtotal $33,667 $35,795 $35,543 $38,060 Materials & Services: 210 Office Supplies, Computers, and other Supplies $10,297 $16,000 $15,461 $16,000 218 Non Capital Equip/Engineering Tools, & Safety Supplies $1,268 $3,500 $4,540 $3,500 231 Gas $6,463 $6,800 $7,124 $6,800 345 Telephone & Communications $2,283 $1,800 $1,677 $2,000 354 Contract Services $2,647 $4,000 $2,457 $9,000 373 Dues & Training $5,025 $5,000 $5,000 $5,000 521 Central Garage Transfer $5,494 $6,612 $6,612 $10,206 Subtotal $33,477 $43,712 $42,871 $52,506 Capital Outlay 940 Machinery & Equipment $0 $11,700 $9,175 $0 Total $67,144 $91,207 $87,589 $90,566 Line Item Detail: PUBLIC WORKS 354 Contract Services - $9,000 Aerial imagery update, used for aerial backdrop on the public portal on the City's website . With the growth in Kalispell, the current satellite aerial mapping needs to be updated regularly. City of Whitefish will reimburse City of Kalispell $5,000 and Public Works will pay $2,500 and building and planning will pay $2,500. Total Cost $10,000 FUND: GENERAL 1000-410-430100 EXPENDITURE DETAIL FY 2026 BUDGET HIGHLIGHTS 9 PURPOSE OF THIS DEPARTMENT: The purpose of the City Facilities Maintenance is to provide safe and clean buildings for employees and citizens to transact municipal business. DEPARTMENT PERSONNEL: (1.45 FTE) City Facilities Maintenance shares personnel costs of Parks Superintendent, 1 Parks Caretaker, and a dedicated Custodial Position. GOALS OF THIS DEPARTMENT: 1. Provide essential building and janitorial services for the downtown city offices. 2. Provide specialized services in the areas of HVAC, plumbing, electrical and mechanical systems. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: CITY FACILITIES MAINTENANCE ACCOUNT # 1000-412 Continue to maintain City Hall, Public Safety bulding, Station 61, Station 62, and the Parks and Recreation Office. The FY26 budget includes several important facility upgrades and improvements. These include the installation of a bay heat system at Station 61, the installation of new signage for the Depot, a new AV system to be used for training, programs and events. Additionally, roof replacements are planned for Staton 61, the Police Department, and the Attorney's Office to address wear and tear and maintain structural ingegrity. CITY FACILITIES MAINTENANCE EXPENDITURE DETAIL ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE'S 1.45 1.45 1.45 1.45 110 Salaries $81,600 $88,482 $81,379 $89,977 121 Overtime $0 $500 $0 $500 153 Health Insurance $17,652 $16,523 $25,831 $28,673 155 Retirement $6,797 $7,366 $6,700 $7,490 Subtotal $106,049 $112,870 $113,910 $126,640 Maintenance & Operations: 220 Security Improvements $65,989 $20,000 $8,816 $27,400 224 Janitorial Supplies $8,455 $8,500 $7,458 $9,500 241 Tools (mops, brooms, shovels)& Supplies $1,281 $2,700 $1,856 $1,700 341 Electricity $48,013 $54,000 $48,545 $54,000 344 Natural Gas $32,408 $53,000 $27,605 $53,000 345 Telephone $447 $500 $493 $500 354 Contract Services $15,622 $77,000 $53,600 $83,160 355 HVAC Maintenance Contract $22,876 $25,000 $24,478 $27,000 361 Elevator Maintenance/fire alarm maint.$11,228 $9,000 $8,124 $13,000 362 Equipment Maintenance $14,147 $20,000 $39,594 $20,000 366 Building Maintenance $23,583 $25,000 $20,302 $26,000 545 County Landfill & recycling $3,680 $4,000 $5,197 $4,000 920 Building Improvement $55,923 $214,000 $186,538 $165,254 Subtotal $303,652 $512,700 $432,606 $484,514 Total $409,701 $625,570 $546,516 $611,155 220 Security Improvements 920 Building Improvement Security Camera Replacement for courts Depot Park AV system PD Roof Replacement 354 Contract Services, remediation project Depot Park Signs Contract Cleaning Deep Cleanings once per Station 61 Bay Heat building per year Rugs FUND: 1000-412-411230 FY 2026 BUDGET HIGHLIGHTS 10 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: POLICE DEPARTMENT ACCOUNT # 1000-413 As members of the community we are committed to excellence for those we serve, ourselves and each other through the shared values of Integrity, Compassion, Service, Professionalism and Honor. The police department strives to inspire a sense of safety in the community through specialized police services including patrol, investigations, school resource officers, special response, and policing strategies that support these activities and the overall purpose of community based policing. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: To provide professional law enforcement services to the residents and visitors to the City of Kalispell through a well-trained, well equipped, and dedicated staff. The capital budget reflects two updated emergency response vehicles to replace aging models and two detective vehicles that are currently 15 years old. The non-capital budget adds 4 new radios to replace aging equipment. This budget year will also see increased space in our building with the detective/evidence building being completed as well as additional locker, computer and training space. With these space additions, we have budgeted higher than normal in office equipment. We will see our Crime Analyst position operational this year, bringing increased efficiency and effectiveness for our police department. The Kalispell Police Department strives to be a proactive agency that continually attempts to find innovative solutions and ways to partner with our community to provide the highest level of service. The Dedicated Levy fund will provide camera equipment for our 2 additional detectives, as well as office furniture and supplies for both new detectives and the crime analyst position. DEPARTMENT PERSONNEL: 54 sworn officers including the Chief of Police, 3 Captains, 1 Lieutenant, 7 Sergeants, 7 Detectives, 4 School Resource Officers, 30 Patrol Officers, 1 DUI officer and 1 Canine Handler. Our non-sworn staff includes 1 Animal Warden, 1 Court Security Officer and 1 Parking Enforcement Officer, 4 Records/Crime Analysts, 1 GIS Crime Data Analyst, 1 Evidence Custodian, 1 Records Management Specialist and 2 Administrative Assistants. POLICE DEPARTMENT FUND: GENERAL 1000-413-420140 ACTUAL BUDGET ACTUAL BUDGET POLICE - ADMINISTRATION FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 37 37 37 37 110 Salaries and payroll costs $2,861,813 $3,171,819 $3,055,034 $3,283,837 112 Severance-retirement $0 $50,000 $0 $50,000 114 Comp time Buyout $6,574 $8,000 $4,759 $8,000 121 Overtime (REG & AET OT)$65,303 $80,000 $56,957 $80,000 123 Special Assignment Overtime $16,958 $35,000 $19,895 $35,000 153 Health Insurance $479,545 $579,927 $505,796 $603,225 155 Retirement $368,195 $417,265 $384,453 $432,325 Subtotal $3,798,388 $4,342,011 $4,026,894 $4,492,387 Maintenance & Operations: 210 Office Supplies $2,132 $5,000 $3,488 $6,000 215 Computer supplies/equipment/maint.$3,172 $4,710 $806 $4,000 218 Equipment non-capital $50,116 $50,085 $57,455 $49,430 219 Equipment - leased $0 $146,500 $74,099 $146,500 220 Investigative Supplies $4,816 $7,100 $5,871 $7,040 221 Safety Equipment $22,990 $5,800 $16,239 $8,370 225 Major Case Unit supplies $1,841 $3,018 $2,800 $2,800 226 SRT Support/supplies $17,557 $25,000 $25,712 $36,700 227 Ammo & Supplies $55,414 $51,750 $49,308 $58,125 228 Patrol Car Supplies $2,956 $6,400 $6,928 $6,300 229 Other Supplies $12,439 $8,275 $8,479 $9,000 230 Crime Prevent. Supplies $1,001 $1,500 $620 $1,500 231 Gas $71,136 $90,000 $85,437 $90,000 234 Crisis Negotiations $2,098 $4,920 $4,687 $2,000 237 Reserve Program Supplies $421 $1,500 $0 $1,500 320 Printing $7,359 $5,000 $5,533 $6,600 345 Telephone & Communications $22,293 $26,820 $27,038 $32,340 354 Contract Services $51,102 $24,463 $12,132 $24,463 357 Forensic Analysis/Pathology $3,724 $5,000 $6,500 $5,000 358 Canine/Animal :Vet. Treatment $3,274 $5,050 $3,714 $4,550 362 Building Maintenance (Search Bay)$0 $10,000 $5,249 $2,000 363 Office Equip Maintenance $549 $1,500 $1,223 $1,500 365 Mandatory maint. & licensing/software $51,694 $56,204 $42,926 $50,836 369 Radio Maintenance $7,963 $6,500 $6,680 $6,500 con't EXPENDITURE DETAIL 11 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 373 Dues & Training $49,024 $56,660 $53,130 $56,500 375 Regional Training & Testing (reimbursed)$1,323 $14,500 $5,732 $14,500 380 Training Supplies $4,000 $4,000 $4,000 $4,000 388 Medical Services*$4,653 $3,500 $5,773 $3,000 392 Prisoners Room & Board/ medical treatment $1,189 $2,000 $1,497 $2,000 521 Central Garage Transfer $97,230 $91,370 $91,370 $102,274 530 Rent / Secure Storage $8,400 $0 $0 $0 Subtotal $561,866 $724,125 $614,426 $745,328 Capital Outlay: 942 Equipment (watchguard camera/motorola radio)$14,287 $8,068 $0 $0 944 Vehicles (FY26 1 patrol / 1 detective)$228,476 $203,625 $205,808 $113,000 Subtotal $242,763 $211,693 $205,808 $113,000 RECORDS 420142 Personal Services: FTE's 4 4 4 4 110 Salaries $190,657 $217,127 $208,510 $224,743 121 Overtime $2,772 $6,500 $1,845 $6,500 153 Health Insurance $45,672 $52,450 $46,383 $51,411 155 Retirement $16,246 $18,171 $17,325 $18,809 Subtotal $255,347 $294,248 $274,063 $301,462 Subtotal Police & Administration $4,858,364 $5,572,077 $5,121,191 $5,652,177 DETECTIVES 420141 Personal Services: FTE's 5 5 5 5 110 Salaries $440,447 $476,559 $460,164 $494,946 121 Overtime $10,890 $15,000 $6,841 $15,000 123 Overtime (Safe Neighborhood Task Force)$2,293 $8,000 $4,897 $8,000 153 Health Insurance $71,080 $76,688 $76,208 $83,308 155 Retirement $59,279 $63,887 $62,403 $66,361 Subtotal $583,989 $640,135 $610,513 $667,615 con't EXPENDITURE DETAIL - CONTINUED POLICE DEPARTMENT FUND: GENERAL 1000-413-420140 12 POLICE DEPARTMENT FUND: GENERAL 1000-413-420140 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 RESOURCE OFFICERS 420144 Personal Services: FTE's 4 4 4 4 110 Salaries and payroll costs $300,046 $357,445 $348,219 $372,401 153 Health Insurance $47,858 $62,351 $52,153 $61,483 155 Retirement $39,205 $48,014 $45,109 $50,024 Subtotal $387,109 $467,809 $445,481 $483,908 ANIMAL CONTROL 420145 Personal Services: FTE's 1 1 1 1 110 Salaries and payroll costs $52,711 $59,377 $55,688 $61,898 121 Overtime $0 $500 $0 $500 153 Health Insurance $9,355 $11,124 $10,169 $12,051 155 Retirement $4,339 $4,784 $4,516 $4,987 Subtotal $66,405 $75,785 $70,373 $79,435 PARKING SERVICES 420147 Personal Services: FTE's 2 2 2 2 110 Salaries and payroll costs $111,027 $119,733 $116,904 $123,543 153 Health Insurance $33,695 $36,943 $31,753 $45,648 155 Retirement $9,247 $9,918 $9,580 $10,336 Subtotal $153,969 $166,594 $158,237 $179,527 Maintenance & Operations: 210 Supplies, office, computer, printing, misc.$2,520 $3,000 $3,494 $3,000 354 Contract Services $2,146 $3,000 $2,075 $3,000 362 Lot maintenance, auto $10,879 $24,000 $14,741 $10,000 365 Snow removal $28,555 $20,000 $23,995 $20,000 550 Lot lease payments $1,123 $1,500 $1,537 $1,500 Subtotal $45,223 $51,500 $45,842 $37,500 Subtotal Parking Services $199,192 $218,094 $204,079 $217,027 con't EXPENDITURE DETAIL - CONTINUED 13 FUND: GENERAL 1000-413-420140 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Operating Transfers: 827 To Drug Fund 2916 $25,000 $64,000 $64,000 $64,000 829 Transfer to Block Grant 2919 $6,000 $9,750 $9,750 $6,000 Subtotal $31,000 $73,750 $73,750 $70,000 Total $6,126,059 $7,047,650 $6,525,387 $7,170,163 EXPENDITURE DETAIL - CONTINUED POLICE DEPARTMENT 14 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: During the FY 2025/26 budget cycle, we will continue the phased replacement of outdated and incompatible service delivery equipment related to Fire Suppression and general non-capital items. This includes various sizes of fire hose, new survival suits, nozzles, technical rescue harnesses, and similar operational gear. Additionally, funding is allocated for maintenance and infrastructure improvements at Station 62. FIRE DEPARTMENT ACCOUNT # 1000-416 The Kalispell Fire Department exists to limit the threat and impact of uncontrolled residential, commercial and industrial fires through education, prevention, and response activities. DEPARTMENT PERSONNEL: Chief, Assistant Chief, and Clerk split (50%) with the Ambulance department. 6 Captains, 6 Engineers, and 12 Firefighters. One building inspector performs fire inspections and is funded 40%. The new levy also is funding an additional 13 Firefighters. The Kalispell Fire Department trains and provides community education services to minimize the impact of emergency events within the community. FIRE DEPARTMENT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE'S 25.9 25.9 25.9 25.9 110 Salaries (25.5 fte)$2,439,547 $2,633,937 $2,468,321 $2,772,568 110 Salaries -Prevention (.4 fte)$28,464 $31,598 $33,126 $32,967 112 Salaries - Retirement $11,446 $10,000 $19,368 $10,000 114 Comp Time Buyout $3,090 $5,500 $1,723 $5,500 115 Out of Rank Pay $12,352 $12,500 $13,214 $12,500 121 Overtime $184,804 $60,000 $229,956 $60,000 153 Health Insurance $399,086 $440,168 $411,782 $487,901 155 Retirement $319,180 $370,389 $327,749 $366,412 Subtotal $3,397,969 $3,564,092 $3,505,239 $3,747,849 Maintenance & Operations: 210 Office Supplies, computer supplies $5,203 $5,500 $7,768 $5,500 218 Equipment (Non Capital)$28,991 $46,500 $61,913 $35,000 221 Safety Equipment, consumable tools, uniforms $24,857 $24,000 $19,739 $24,000 224 Janitorial Supplies $7,768 $7,000 $5,727 $7,250 231 Gas $21,864 $31,000 $20,971 $31,000 241 Consumable Tools/Uniforms $17,557 $20,500 $14,936 $31,500 320 Printing $181 $225 $472 $225 322 Books/Fire Prevention week materials/codes $1,576 $1,500 $2,046 $1,750 345 Telephone & Communications $5,759 $5,500 $6,175 $6,500 354 Contract Services $82,504 $27,500 $29,254 $32,000 362 Equipment Maintenance $6,331 $6,800 $4,141 $6,800 366 Building Maintenance - station 62 $17,028 $58,000 $59,172 $16,000 369 Radio/pager- Equip.& Maintenance $2,676 $5,750 $5,015 $6,000 373 Dues & Training, meetings $32,893 $30,600 $34,337 $35,000 388 Firefighter Physicals $40,000 $42,000 $31,274 $42,000 521 Central Garage Transfer $34,359 $42,000 $36,361 $59,771 820 Operating transfer to Ambulance Fund $850,000 $685,000 $685,000 $835,000 Subtotal $1,179,547 $1,039,375 $1,024,301 $1,175,296 610/620 Debt Retirement: Fire Pumper (FY18 & FY23 )$62,194 $71,327 $60,616 $58,557 940 Capital Equipment Rescue tool replacement $119,489 $0 $0 $0 Total $4,759,199 $4,674,794 $4,590,156 $4,981,702 FUND: 1000-416-420400;420470 EXPENDITURE DETAIL 15 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: During FY2026, the Planning Department will review land use applications and coordinate those through the public hearing process in accordance with City policies and procedures. Staff will review building permit applications in accordance with applicable zoning regulations and also provide zoning enfocement on a complaint basis. Staff will continue development of the Kalispell Land Use Plan in accordance with the Montana Land Use Planning Act. Under the Act, the current growth policy, subdivision regulations, and zoning regulations are largely replaced with a new land use planning paradigm. PLANNING DEPARTMENT ACCOUNT # 1000-420 The purpose of the Planning Department is to develop and implement appropriate plans and policies that facilitate short and long term growth needs for the City of Kalispell. DEPARTMENT PERSONNEL: Development Services Director (.65), Assistant Development Services Director (.6), Office Supervisor (.5), Senior Planner (1) and Planner (1). The Planning Department has several primary documents that are reviewed and updated to guide development and zoning for the City of Kalispell. These documents typically get adopted through extensive public hearing processes. These include the Kalispell Growth Policy Plan-It 2035 (including the Core Area Plan and Downtown Plan), Zoning Code and Subdivision Regulations for the City of Kalispell. PLANNING & ZONING ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 3.15 3.75 3.75 3.75 110 Salaries and payroll costs $271,267 $327,743 $303,442 $353,938 153 Health Insurance $46,068 $69,317 $46,464 $70,795 155 Retirement $22,789 $27,578 $25,000 $29,791 Subtotal $340,124 $424,637 $374,906 $454,524 Maintenance & Operations: 210 Office Supplies/Equip/ Software $47 $5,000 $1,286 $5,000 231 Gas $264 $700 $248 $700 331 Publication & Filing Fees, Books, Printing $1,164 $2,500 $1,497 $2,500 345 Telephone $459 $1,000 $312 $1,000 353 MCR Grant - Public Relations Firm SB382 Implementation $0 $30,000 $17,253 $30,000 354 Contract Services $6,594 $7,000 $5,000 $7,000 373 Dues & Training $8,304 $9,000 $11,936 $9,000 521 Central Garage Transfer $275 $388 $388 $659 Subtotal $17,107 $55,588 $37,920 $55,859 Total Budget $357,231 $480,225 412,826$ $510,383 FUND: 1000-420-411020 EXPENDITURE DETAIL 16 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: 1. Support the economic and physical development of Kalispell. 2. Provide quality working, living and recreational environments. 3. Promote diverse and affordable housing. 4. Support education and employment opportunities. 5. Act as liaison to business, tourism, education, community and economic development groups. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: COMMUNITY DEVELOPMENT ACCOUNT # 1000-480 Community Development works collaboratively with the community to improve the overall quality of place and life for residents and businesses. DEPARTMENT PERSONNEL: Community Development Manager (1) This position is partially funded through the Westside TIF, Glacier Rail Park TEDD and the Downtown TIF. During FY2026 budget highlights include continued Brownfield environmental assessments, and remediation work as needed to spur redevelopment of underutilized sites. TIF projects management such as the WYE track acquisition and subsequent development. Implementation of the USDOT Safe Streets for All planning grant. Staff will work with local partners on grant applications for housing and public infrastructure projects in the City. COMMUNITY DEVELOPMENT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 0.10 0.10 0.10 0.10 110 Salaries & Wages $10,975 $11,652 $8,959 $9,598 153 Health Insurance $1,465 $2,086 $1,325 $1,726 155 Retirement $922 $972 $676 $800 Subtotal $13,362 $14,711 $10,960 $12,123 Materials and Services: 210 Office Supplies $37 $1,000 $372 $1,000 211 Grant Administration Expenses/project exp $0 $500 $0 $500 312 Postage & Printing $0 $300 $72 $300 334 Montana West Membership $500 $500 $500 $500 345 Telephone, Communications $92 $200 $4 $200 354 Contract Services $0 $250 $0 $250 373 Dues & Training $3,154 $3,000 $805 $3,000 379 Meetings $0 $700 $90 $700 Subtotal $3,783 $6,450 $1,843 $6,450 Total $17,145 $21,161 $12,803 $18,573 FUND: 1000-480-470210 EXPENDITURE DETAIL 17 Page Fund Dept PUBLIC SAFETY 1-3 2230 Ambulance 1,597,285$ 4 2956 Fire Grants 5,000$ 5 2957 Hazmat Grant 22,878$ 6 2958 Hazmat Sustainment Grant 125,594$ 7-8 2399 Impact Fees 2,855,000$ 9-12 2273 Emergency Responder Levy 5,333,535$ 13 2915 Stonegarden Grant 34,000$ 14 2916 Drug Enforcement Grant 160,293$ 15 2917 DUI Grant 134,410$ 16-17 2919 Law Enforcement Grants 97,623$ 18 2951 OPIOID Settlement 78,746$ 19-21 2394 Building Dept.1,608,490$ Total 12,052,854$ SPECIAL REVENUE FUNDS PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: AMBULANCE FUND #2230 The Kalispell Ambulance provides Advanced Life Support medical response, treatment and transport of the sick and injured, and public safety education. DEPARTMENT PERSONNEL: Chief, Assistant Chief, and Clerk split (50%) with the Fire department, and 8 Firefighters. The goal of the Kalispell Ambulance Department is to provide effective medical response and educate the community on safe living practices. The primary outcome of the FY 25/26 budget is the continuation of emergency medical response and outreach services. Focus will be on updating fleet, EMS reporting improvements and operational accountability. There are marginal increases in the budget for fuel, medical supplies and equipment as there has been increases in those markets in part due to the continuation of inflation, supply chain difficulties causing national shortages. AMBULANCE FUND FUND #2230 The ambulance fund receives approximately 40%-60% of its revenue from tax levies (general and permissive health) and other intergovernmental revenues (entitlement share, etc.) through a general fund transfer and a special levy. The ambulance fund should have enough cash available at July 1st (and January 1st) to pay expenditures, less expected revenues, through December (June). In the ambulance fund, a beginning cash carryover of 25%-35% of budgeted expenditures would be sufficient to pay the fund expenditures through December if a balanced budget is presented. Beginning cash carryover was 1.3% for fiscal year 2025, is 4.4% for fiscal year 2026, and is estimated to begin fiscal year 2027 at 2-4%. 0 50 100 150 200 250 300 350 400 450 500 1s t Q T 2 0 2 5 2n d Q T 2 0 2 5 3r d Q T 2 0 2 5 4t h Q T 2 0 2 5 1s t Q T 2 0 2 6 e s t 2n d Q T 2 0 2 6 e s t 3r d Q T 2 0 2 6 e s t 4t h Q T 2 0 2 6 e s t AMBULANCE QUARTERLY CASH/EXP/REV (in 1000's) EXPENDITURES RECEIPTS BEG. CASH BAL. 1 AMBULANCE FUND FUND: 2230-440-420730 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: operating $22,293 $195,294 $195,294 $71,758 Total Cash Available $22,293 $195,294 $195,294 $71,758 REVENUES 342050 Services billed $1,265,034 $1,351,351 $1,213,445 $1,331,351 A/R change ($19,944)$0 ($12,071)$0 Write -offs, uncollectible Medicare, etc. approx. 63%($800,134)($851,351)($771,723)($851,351) Net collections $444,956 $500,000 $429,651 $480,000 342070 County EMS Levy $261,778 $230,000 $274,146 $250,000 Donations / Misc / Training Reimb. (fy25)$55,215 $5,000 $8,214 $6,600 Transfer from General Fund $850,000 $685,000 $685,000 $835,000 Total $1,611,949 $1,420,000 $1,397,011 $1,571,600 Total Available $1,634,242 $1,615,294 $1,592,305 $1,643,358 EXPENSES Ambulance Service $1,337,137 $1,473,678 $1,477,781 $1,555,675 Debt service $44,004 $43,324 $42,766 $41,610 Capital $57,807 $43,640 $0 $0 Total $1,438,948 $1,560,642 $1,520,547 $1,597,285 ENDING CASH Operating cash available $195,294 $54,652 $71,758 $46,073 PROJECTED REVENUE AND FUND SUMMARY 2 AMBULANCE FUND ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 9.50 9.50 9.50 9.50 110 Salaries & Wages $739,104 $853,329 $816,035 $898,873 114 Comp Time Buyout $0 $3,500 $0 $3,500 115 Out of Rank Pay $0 $3,300 $0 $3,300 121 Overtime $102,288 $30,000 $108,184 $30,000 153 Health Insurance $130,722 $154,029 $138,619 $167,103 155 Retirement $96,042 $110,953 $105,151 $116,941 Subtotal $1,068,156 $1,155,111 $1,167,989 $1,219,717 Materials and Operations 210 Office Supplies/equip/computer $3,455 $3,400 $4,672 $6,000 218 Equipment - Non-Capital $1,818 $4,800 $2,414 $7,900 231 Gas $11,223 $15,000 $9,617 $15,000 241 Consumable Tools/uniforms $5,018 $5,500 $2,776 $5,500 280 Training- Reimbursement $0 $0 $0 $2,000 312 Postage & printing $229 $1,000 $284 $1,000 345 Telephone & Communications $2,196 $2,000 $2,399 $4,000 354 Contract services $26,294 $35,000 $38,313 $40,000 359 Collection Serv./Credit Card Fees/audit fees $3,810 $5,300 $3,086 $5,300 362 Equipment maintenance & radio maint.$662 $5,750 $1,938 $5,000 373 Dues & Training $18,275 $27,000 $29,976 $30,000 388 Exposure Testing/Immun. $3,434 $2,000 $122 $2,000 391 Treatment-Medical Supplies $63,093 $63,500 $65,878 $63,500 510 Property & Liability Ins. $14,605 $12,373 $12,373 $13,550 521 Central Garage Transfer $19,994 $21,769 $21,769 $18,557 522 Administrative Transfer $48,877 $58,947 $58,947 $64,322 528 Information Tech. Transfer $45,998 $55,228 $55,228 $52,329 Subtotal $268,981 $318,567 $309,792 $335,958 610/620 Debt Retirement: Ambulance $44,004 $43,324 $42,766 $41,610 940 Equipment (carryover)$57,807 $43,640 $0 $0 Total $1,438,948 $1,560,642 $1,520,547 $1,597,285 EXPENDITURE DETAIL FUND: 2230-440-420730 3 FIRE GRANTS ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: operating $6,369 $6,404 $6,404 $6,294 REVENUES 331120 Assistance for Firefighters Grant $0 $94,500 $0 $0 365010 Town Pump Grant - Fire Suppression & Rescue $6,000 $0 $0 $0 365020 Donations/Roundup for Safety $3,500 $5,000 $1,830 $5,000 383001 City Share transfer from Levy $0 $10,500 $0 $0 Total $9,500 $110,000 $1,830 $5,000 Total Available $15,869 $116,404 $8,234 $11,294 EXPENDITURES 221 Safety Equipment - Roundup for Safety $3,465 $5,000 $1,940 $5,000 218 Rescue Equipment - Townpump Grant $6,000 $0 $0 $0 420415-940 AFG GRT fy24/25 Radio $0 $105,000 $0 $0 $9,465 $110,000 $1,940 $5,000 CASH: operating $6,404 $6,404 $6,294 $6,294 ENDING CASH FUND: 2956-416-420400 PROJECTED REVENUE/EXPENDITURE AND FUND SUMMARY 4 HAZMAT GRANT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: operating $27,625 $23,354 $23,354 $22,378 REVENUES 334021 Hazmat Grant $5,000 $0 $0 $0 371010 Investments $1,061 $500 $757 $500 Total $6,061 $500 $757 $500 Total Available $33,686 $23,854 $24,111 $22,878 EXPENDITURES 420410-125 OT - Pass Thru Hazmat $4,943 $5,000 $1,088 $5,000 218 Equipment - Pass Thru Hazmat $4,742 $14,800 $645 $14,878 373 Travel - Pass Thru Hazmat $647 $3,000 $0 $3,000 Total $10,332 $22,800 $1,733 $22,878 CASH: operating $23,354 $1,054 $22,378 $0 FUND: 2957-416-420400 PROJECTED REVENUE/EXPENDITURE AND FUND SUMMARY ENDING CASH 5 HAZMAT TEAM SUSTAINMENT GRANT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: operating $0 $0 $0 $0 REVENUES 331113 Hazmat Team Sustainment Grant $27,266 $73,795 $28,201 $125,594 Total $27,266 $73,795 $28,201 $125,594 Total Available $27,266 $73,795 $28,201 $125,594 EXPENDITURES 240 Equipment - Hazmat Team Sustainment Grant $27,266 $73,795 $28,201 $125,594 Total $27,266 $73,795 $28,201 $125,594 CASH: operating $0 $0 $0 $0 FUND: 2958-416-420455 PROJECTED REVENUE/EXPENDITURE AND FUND SUMMARY ENDING CASH 6 PUBLIC SAFETY IMPACT FEES FUND: 2399 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Beginning Cash 10100 Cash: Administration 5%$13,879 $7,588 $7,588 $6,252 10172 Cash: Police $215,919 $234,742 $234,742 $259,136 10173 Cash: Fire $2,132,956 $2,372,527 $2,372,527 $2,707,685 Total Cash $2,362,754 $2,614,857 $2,614,857 $2,973,073 Revenue 341072 POLICE (less admin)$10,215 $19,000 $15,623 $11,385 341072 5% Admin $538 $1,000 $822 $115 341073 FIRE (less admin)$154,527 $186,000 $244,000 $180,000 341073 5% Admin $8,133 $9,000 $12,842 $9,000 371010 Interest Revenue -distributed to cash POLICE $9,369 $2,000 $8,771 $2,000 Interest Revenue -distributed to cash FIRE $84,321 $40,000 $91,158 $40,000 Total Revenue $267,103 $257,000 $373,216 $242,500 Total Available $2,629,857 $2,871,857 $2,988,073 $3,215,573 Expenditure 900 Fire Department (inc debt service, less impact review)$0 $2,500,000 $0 $2,600,000 Police Department (less impact review)$0 $240,000 $0 $240,000 Administrative transfer $15,000 $15,000 $15,000 $15,000 Total Expenditures $15,000 $2,755,000 $15,000 $2,855,000 Ending Cash 10100 Cash: Administration 5%$7,588 $2,588 $6,252 $4,367 10172 Cash: Police $234,742 $15,742 $259,136 $30,521 10173 Cash: Fire $2,372,527 $98,527 $2,707,685 $325,685 Total Cash $2,614,857 $116,857 $2,973,073 $360,573 REVENUE PROJECTION 7 PUBLIC SAFETY IMPACT FEES ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 413 420140-940 Police Department $0 $240,000 $0 $240,000 Subtotal Police $0 $240,000 $0 $240,000 416 420400-940 Fire Department -available funds $0 $2,500,000 $0 $2,600,000 Subtotal Fire $0 $2,500,000 $0 $2,600,000 400 20100-522 Administrative charge $15,000 $15,000 $15,000 $15,000 Subtotal Administration $15,000 $15,000 $15,000 $15,000 Total $15,000 $2,755,000 $15,000 $2,855,000 An Impact Fee committee oversees the recommendations for use of these funds. The fire department purchased a portion of a ladder truck with impact fees and pays related debt with impact fees. Impact fees can be used for capital purchases related to growth. Amounts budgeted are amounts anticipated to be available for fire and police purchases of items approved on their capital improvement plan. Capital purchases must have a minimum 10 year life. PROGRAM DESCRIPTION EXPENDITURE SUMMARY/ DETAIL FUND: 2399 8 GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: Funding from the Emergency Responder Levy will support the hiring and equipping of 11 personnel in our law enforcement department and hiring 12 personnel in our Fire/EMS ambulance. These hires will include additional officers on the street and an additional dedicated fire response unit that is also available to respond to medical calls. A portion of the levy funding will also be allocated for the design and construction of Fire Station 63. To enhance the emergency response capabilities of the city of Kalispell, ensuring a higher level of service to our community. The allocation of funds from this levy will be dedicated solely to improving and maintaining our emergency response resources, as identified in the Community Planning and Services EMERGENCY RESPONDER LEVY ACCOUNT # 2273-413 & 2273-416 PURPOSE OF THIS DEPARTMENT: The Emergency Responder Levy will fund Kalispell Law Enforcement with 11 additional employees, and the Fire/EMS department with a third fire station and 27 additional employees and related capital equipment to support these operations. DEPARTMENT PERSONNEL: 10 sworn officers including 2 Detectives. 1 Crime Analyst. 2 Fire Captains and 10 FF/Paramedics. EMERGENCY RESPONDER LEVY FUND: 2273-413-420140 BUDGET ACTUAL BUDGET FY24/25 FY24/25 FY25/26 Beginning Cash 10100 Cash Operations:$0 $0 $1,759,349 Total Cash $0 $0 $1,759,349 Revenue 311100 Real Estate taxes $4,450,000 $4,331,762 $4,339,000 311200 Personal Property taxes $0 $576 $0 312000 Penality & Interest $0 $4,008 $500 371010 Investments $0 $6,700 $0 381060 Operating Transfer - Health Insurance $190,000 $160,000 $208,000 Total Revenue $4,640,000 $4,503,046 $4,547,500 Total Available $4,640,000 $4,503,046 $6,306,849 Expenditure 900 Police Department $1,609,555 $1,170,166 $1,429,612 900 Fire Department $2,294,683 $1,573,531 $3,903,923 $3,904,238 $2,743,697 $5,333,535 Total Expenditures Ending Cash 10100 Cash: Fire Station $735,762 $1,759,349 $973,314 REVENUE PROJECTION 9 EMERGENCY RESPONDER LEVY BUDGET ACTUAL BUDGET POLICE ADMINISTRATION FY24/25 FY24/25 FY25/26 413-420140 Personal Services: FTE's 8 8 8 110 Salaries $633,525 $477,185 $679,365 121 Overtime $10,000 $5,965 $10,000 153 Health Insurance $135,764 $81,923 $149,192 155 Retirement $85,136 $62,087 $91,296 Subtotal Police $864,425 $627,160 $929,853 Maintenance & Operations: 215 Computer supplies/equipment/maint.$24,475 $13,501 $0 218 Equipment non-capital $71,500 $69,033 $12,021 219 Equipment - leased $33,000 $32,980 $33,000 221 Safety Equipment $8,000 $7,656 $0 227 Ammo & Supplies $33,100 $33,003 $10,000 345 Telephone & Communications $1,480 $0 $1,480 373 Dues & Training $21,500 $23,272 $8,000 Subtotal $193,055 $179,445 $64,501 Capital Outlay: 944 Vehicles -(fy26 1 patrol 1 Detective)$240,000 $236,866 $113,000 Subtotal $240,000 $236,866 $113,000 Operating Transfers: 829 Transfer to Block Grant 2919 $7,500 $7,500 $0 Subtotal $7,500 $7,500 $0 EXPENDITURE SUMMARY/ DETAIL FUND: 2273-413-420140 10 EMERGENCY RESPONDER LEVY BUDGET ACTUAL BUDGET DETECTIVE FY24/25 FY24/25 FY25/26 420141 Personal Services: FTE's 2 2 2 110 Salaries $166,004 $68,988 $174,813 121 Overtime $10,000 $3,928 $10,000 153 Health Insurance $31,202 $15,690 $33,875 155 Retirement $22,129 $9,346 $23,318 Subtotal $229,335 $97,952 $242,006 CRIME ANALYST 420142 Personal Services: FTE's 1 1 1 110 Salaries $50,199 $17,283 $51,582 121 Overtime $1,500 $0 $1,500 153 Health Insurance $19,338 $2,600 $22,824 155 Retirement $4,203 $1,360 $4,346 Subtotal $75,240 $21,243 $80,252 Total $1,609,555 $1,170,166 $1,429,612 FUND: 2273-413-420140 EXPENDITURE SUMMARY/ DETAIL 11 EMERGENCY RESPONDER LEVY BUDGET ACTUAL BUDGET FY24/25 FY24/25 FY25/26 Personal Services: FTE'S 12 12 12 110 Salaries $1,036,297 $729,751 $1,081,877 121 Overtime $10,000 $53,595 $10,000 153 Health Insurance $235,191 $121,236 $184,851 155 Retirement $137,040 $94,200 $143,055 Subtotal $1,418,528 $998,782 $1,419,783 Maintenance & Operations: 210 Office Supplies, computer supplies $20,855 $26,611 23,000 221 Safety Equipment, consumable tools, uniforms $105,180 $104,054 40,000 241 Consumable Tools/Uniforms $39,680 $42,896 15,000 280 Training Reimbursement $0 $0 2,000 345 Telephone & Communications $940 $984 940 373 Dues & Training, meetings $21,000 $28,283 21,000 388 Firefighter Physicals $20,000 $20,178 20,000 Subtotal $207,655 $223,006 $121,940 Capital Outlay: 940 Equipment - Ambulance (FY 25 c/o & FY26 new)$205,000 $6,408 472,700 941 Equipment - New Engine $138,000 $49,433 216,500 942 Equipment - Radios $80,000 $77,193 $0 943 Equipment - fy25 apparatus rebuild / fy26 rescue tools $105,000 $88,277 $45,000 945 Equipment Vehicles - fy25 (2) p/u / fy26 (1) p/u $130,000 $130,432 $78,000 947 Station 63 $0 $0 $1,550,000 Subtotal $658,000 $351,743 $2,362,200 Operating Transfers: 829 Transfer to Fire Grant 2956 (AFG Grant) $10,500 $0 $0 Subtotal $10,500 $0 $0 Total Expenditures $2,294,683 $1,573,531 $3,903,923 FUND: 2273-416-420400 EXPENDITURE DETAIL 12 HOMELAND SECURITY - STONEGARDEN GRANT FUND: 2915-413-420140 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash on Hand $0 $0 $0 $0 REVENUES 331113 Homeland Security Grant-thru Flathead County $0 $42,221 $16,690 $34,000 Total $0 $42,221 $16,690 $34,000 Total Available $0 $42,221 $16,690 $34,000 EXPENDITURES 121 Overtime & payroll costs (KPD)$0 $13,221 $4,845 $14,000 218 Equipment (KPD)$0 $29,000 $11,845 $20,000 Total $0 $42,221 $16,690 $34,000 ENDING CASH Cash on Hand $0 $0 $0 $0 REVENUE PROJECTION - FUND SUMMARY PROGRAM DESCRIPTION Operation Stonegarden is a joint operation with the Kalispell and Whitefish Police Departments, the Flathead County Sheriff, the Montana Highway Patrol and the US Border Patrol to deter attempts at illegal activity in the Flathead County Border Corridor. 13 DRUG ENFORCEMENT GRANT FUND: 2916-413-420140 amended ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash on Hand $26,773 $31,778 $31,778 $24,807 REVENUES 331020 HIDTA Grant $2,172 $13,000 $13,479 $13,000 331022 County Drug Grant $5,777 $45,375 $45,933 $71,486 383001 General Fund Transfer $25,000 $64,000 $64,000 $64,000 Total $32,949 $122,375 $123,412 $148,486 Total Available $59,722 $154,153 $155,190 $173,293 EXPENDITURES Crime Control FTE's 1 1 1 1 110 Salaries and payroll costs $19,888 $96,693 $84,938 $115,048 121 Overtime-grant match $2,528 $13,000 $14,448 $11,000 153 Health Insurance $3,658 $10,124 $19,545 $22,824 155 Retirement $1,870 $10,566 $11,452 $11,421 Total $27,944 $130,383 $130,383 $160,293 ENDING CASH Cash on Hand $31,778 $23,770 $24,807 $13,000 REVENUE PROJECTION - FUND SUMMARY PROGRAM DESCRIPTION The goal of this project is to enforce the State and Federal statutes relating to the possession and/or sale of illegal drugs and the criminal activity associated with drug use in Flathead County and its incorporated cities. The multi-agency task force concept is intended to provide a well- coordinated county-wide drug enforcement program whose purpose is to attack the drug marketplace at all levels by placing equal importance on the casual user, the addict and the traffickers. 14 DUI GRANT FUND: 2917-413-420140 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash on Hand $0 $300 $300 $0 REVENUES 334011 DUI Grant $16,318 $111,060 $74,601 $119,631 334015 STEP Overtime $0 $6,000 $0 $15,000 Total $16,318 $117,060 $74,601 $134,631 Total Available $16,318 $117,360 $74,901 $134,631 EXPENDITURES Crime Control FTE's 1 1 1 1 110 Salaries and payroll costs $14,834 $79,796 $55,236 $85,617 121 Overtime $0 $6,000 $0 $15,000 153 Health Insurance $668 $21,078 $12,479 $22,824 155 Retirement $516 $10,186 $7,186 $10,969 Total $16,018 $117,060 $74,901 $134,410 ENDING CASH Cash on Hand $300 $300 $0 $221 REVENUE PROJECTION - FUND SUMMARY PROGRAM DESCRIPTION This grant provides funding for 1 FTE with the purpose to both educate the community and to target impaired drivers in and around the City of Kalispell. The grant awards is to pay the salary and benefits of an entry level police officer for 3 years. 15 LAW ENFORCEMENT GRANTS FUND: 2919-413-420140 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash on Hand $13,631 $9,741 $9,223 $2,461 REVENUES 331023 Bulletproof Vest Partnership $10,522 $14,250 $13,697 $8,000 331021 Justice Assistance Grant (JAG) $0 $28,500 $26,776 $16,000 334015 MDOT/Spec. Holiday Enforcement (STEP) (126) $2,931 $0 $0 $17,000 342015 School District Overtime $13,927 $17,000 $22,232 $17,000 331027 Body Worn Camera $0 $96,000 $72,401 $23,599 365000 Equitable Sharing Forfeiture Funds $0 $0 $0 $1,220 365010 Walmart Community Grant (Tac Med Kits)$0 $5,000 $0 $5,000 365020 Roundup for Safety /other/(fy25 Mason Moore foundation grant)$4,516 $4,000 $8,545 $10,000 383001 Transfer from General $6,000 $9,750 $9,750 $6,000 383002 Transfer from Levy $0 $7,500 $7,500 $0 Total Revenue $37,896 $182,000 $160,901 $103,819 Total Available $51,527 $191,741 $170,124 $106,280 EXPENDITURES Crime Control $41,786 $182,518 $167,663 $97,623 ENDING CASH Cash on Hand $9,741 $9,223 $2,461 $8,657 REVENUE PROJECTION - FUND SUMMARY PROGRAM DESCRIPTION This budget allows for the purchase of safety equipment through grant funding, including the Bulletproof Vest Partnership and Round-Up for Safety. 16 LAW ENFORCEMENT GRANTS FUND: 2919-413-420140 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: 110 Salaries and payroll costs $2,059 $3,000 $1,455 $3,000 126 Overtime-STEP Reimbursement $3,295 $0 $9,034 $0 127 Overtime-School district $19,959 $17,000 $23,279 $17,000 Subtotal $25,313 $20,000 $33,768 $20,000 Maintenance & Operations: 218 JAG grant $0 $28,500 $26,776 $16,000 219 Walmart grant $0 $5,000 $0 $5,000 220 Other equipment from donations $0 $0 $7,324 $0 221 Bullet Proof Vests $11,636 $28,500 $27,394 $16,000 222 Body Worn Camera $0 $96,000 $72,401 $23,599 223 Round Up for Safety supplies (10,000)/ Ballistic Shields (5,000)$3,515 $4,000 $0 $15,000 373 Training - fy24 officer wellness training/roundup $1,322 $518 $0 $2,024 Subtotal $16,473 $162,518 $133,895 $77,623 Total $41,786 $182,518 $167,663 $97,623 EXPENDITURE DETAIL/SUMMARY 17 OPIOID SETTLEMENT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH CASH: 010100 $37,293 $62,000 $62,000 $29,297 REVENUES 362020 National Opioid Settlement (Distributor payment)$15,500 $12,509 $12,509 $12,509 362021 National Opioid Settlement (Janssen payment)$9,809 $10,872 $10,872 $1,940 362022 National Opioid Settlement (Walmart/Walgreens/CVS/Teva)$46,685 $35,000 $28,006 $35,000 Total Revenue $71,994 $58,381 $51,387 $49,449 Total Available $109,287 $120,381 $113,387 $78,746 EXPENDITURES 780 Opioid Recovery Allocated Programs $47,287 $120,381 $84,090 $78,746 ENDING CASH 10100 CASH: Operating $62,000 $0 $29,297 $0 2951-413-420140 PROJECTED REVENUE AND FUND SUMMARY In 2022, Montana secured $80 million from a settlement holding the nation's three major pharmaceutical distributors accountable for their roles in fueling the national opioid epidemic and the harm it has casued. The settlements require 85% of funds be allocated to programs that will help address the ongoing opioid crisis through treatment, education, and prevention efforts. PROGRAM DESCRIPTION 18 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES During FY2026, the Building Department will focus on the administration of the adopted code programs through the City inspection and plan review programs. Training will be provided for the International Commercial Building, Residential Building, Mechanical, Fuel Gas, Swimming Pool, Plumbing and Electrical Codes, International Fire Code and International Energy Conservation Code as the department is expected to have three employees retiring with new employees coming on board. The department will continue to maintain an active fire prevention inspection program. Finally, staff will continue cross-training between building, plumbing, fire and mechanical inspectors and plan reviewers. BUILDING DEPARTMENT ACCOUNT # 2394-420 The building department serves as the entity that reviews plans and conducts inspections of construction in the city to promote safe and sustainable building efforts for the community. DEPARTMENT PERSONNEL: Development Services Director (.35), Assist Development Services Director (.2), Office Supervisor (.5), Building Official, two plans examiners, and five Building Inspectors. One inspector performs fire inspections and is funded 40% by the general fund (fire department). To achieve its purpose the building department conducts reviews and inspections in accordance with the most recently adopted building/fire and related construction codes. Along with fire life safety inspections in existing buildings. BUILDING FUND FUND #2394 The building fund receives 100% of its revenue from permits, fees, and licenses. The building fund is allowed to have a cash carry forward of two times annual expenditures. In the building fund, sufficient beginning cash carryover can vary based on economic conditions. Beginning cash carryover was 238% for fiscal year 2025, is 254% for fiscal year 2026, and estimated to begin fiscal year 2027 at 230%. 0 500 1000 1500 2000 2500 3000 3500 4000 4500 1s t Q T 2 0 2 5 2n d Q T 2 0 2 5 3r d Q T 2 0 2 5 4t h Q T 2 0 2 5 1s t Q T 2 0 2 6 e s t 2n d Q T 2 0 2 6 e s t 3r d Q T 2 0 2 6 e s t 4t h Q T 2 0 2 6 e s t BUILDING QUARTERLY CASH/EXP/REV (in 1000's) EXPENDITURES RECEIPTS BEG. CASH BAL. 19 BUILDING DEPARTMENT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: Operating $3,025,256 $3,172,933 $3,172,933 $4,077,404 REVENUES 323101 Building permits $749,469 $700,000 $1,227,425 $750,000 323103 Plumbing permits $46,591 $55,000 $48,210 $55,000 323104 Mechanical permits $77,509 $65,000 $116,378 $75,000 323105 Electircal permits $98,814 $75,000 $108,945 $90,000 323108 Plan Review $276,148 $300,000 $614,397 $300,000 371010 Investment Earnings $115,685 $75,000 $123,474 $80,000 Total Revenue $1,364,216 $1,270,000 $2,238,829 $1,350,000 Total Available $4,389,472 $4,442,933 $5,411,762 $5,427,404 Operating $1,216,539 $1,480,649 $1,334,358 $1,608,490 Total Expenditures $1,216,539 $1,480,649 $1,334,358 $1,608,490 ENDING CASH 10100 CASH: Operating $3,172,933 $2,962,284 $4,077,404 $3,818,914 FUND: 2394-420-420530 EXPENDITURES PROJECTED REVENUE AND FUND SUMMARY 20 BUILDING DEPARTMENT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 9.45 9.45 9.65 9.65 110 Salaries and payroll costs $709,207 $818,120 $754,649 $838,582 112 Salaries - Retirement $0 $34,993 $0 $105,000 121 Overtime $21,707 $20,000 $26,082 $20,000 153 Health Insurance $113,935 $125,313 $122,096 $146,485 155 Retirement $60,235 $66,216 $63,594 $67,704 Total Personal Services $905,084 $1,064,642 $966,421 $1,177,771 Maintenance & Operations: 210 Supplies/computer hardware/software/other $35,414 $55,000 $18,603 $55,000 231 Gas & Oil $4,746 $6,000 $4,202 $6,000 320 Postage, printing, Code books $4,289 $7,500 $2,843 $7,500 323 State Ed Assessments $5,154 $7,500 $9,206 $7,500 345 Telephone & Communications $7,636 $8,000 $8,666 $8,500 353 Auditing (3 year Building audit for state)$8,627 $9,500 $7,673 $9,500 354 Contract Services $1,281 $40,000 $17,107 $40,000 355 City Works Licensing Fee $21,442 $25,000 $22,514 $25,000 356 ArcGIS server upgrade license $8,839 $9,000 $8,839 $9,000 357 Credit Card / PayPal Fees $23,627 $17,500 $25,298 $20,000 360 Furniture $190 $5,000 $1,585 $5,000 373 Dues & Training $21,779 $30,000 $46,840 $35,000 510 Insurance - liability & property $13,657 $15,530 $14,084 $15,596 521 Central Garage Transfer $2,062 $2,184 $2,184 $3,469 522 Administrative Transfer $42,034 $51,507 $51,507 $51,450 528 Information Technology Transfer $110,678 $126,786 $126,786 $132,204 Total M & O $311,455 $416,007 $367,937 $430,719 Total Budget $1,216,539 $1,480,649 $1,334,358 $1,608,490 FUND: 2394-420-420530 EXPENDITURE DETAIL 21 Page Fund Dept PUBLIC WORKS 22-25 2400 Light Maintenance 521,065$ 26-27 2420 Gas Tax 2,463,135$ 28 2421 BaRSAA 1,561,912$ 29-34 2500 Street Maintenance 4,689,535$ 35 2825 MACI Grant -$ 2826 2 Mile Drive Improvement Project 3,835,000$ 36 37 2827 4 Mile Drive Path Project 781,126$ Total 13,851,773$ SPECIAL REVENUE FUNDS PURPOSE OF THIS DEPARTMENT: DEPARTMENT PERSONNEL: (1.35 FTE) .05 Budget Resource Manager .05 Assessment Coordinator 1 Light Maintenance .10 Deputy Public Works Director .15 Engineer II GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES LIGHT MAINTENANCE FUND #2400 Light Maintenance funds are utilized by the Traffics Signs and Signals Division to provide visibility that promotes safe and efficient use of street facilities. Achieve lighting standards and promote light replacements with longer lasting and more efficient lighting systems. The FY 26 budget presents the continuation of maintaining the lighting system and providing reliable lighting for vehicular traffic, pedestrian, bicycle travel and outdoor recreation. Expenditures are allocated for new streetlights around the hospital area, and other potential areas throughout the City. LIGHTS MAINTENANCE FUND FUND #2400 The lights maintenance fund receives almost all of its revenue from property assessments. The lights maintenance fund should have enough cash available at July 1st (and January 1st) to pay expenditures, less expected revenues, through December (June). In the lights maintenance fund, like other assessed operating funds, a beginning cash carryover of 55%-75% of budgeted expenditures has been sufficient to pay the fund expenditures through December if a balanced budget is presented. Beginning cash carryover was 258% for fiscal year 2025, is 232% for fiscal year 2026, and estimated to begin fiscal year 2027 at about 215%. 0 200 400 600 800 1000 1200 1400 1s t Q T 2 0 2 5 2n d Q T 2 0 2 5 3r d Q T 2 0 2 5 4t h Q T 2 0 2 5 1s t Q T 2 0 2 6 e s t 2n d Q T 2 0 2 6 e s t 3r d Q T 2 0 2 6 e s t 4t h Q T 2 0 2 6 e s t LIGHTS MAINTENANCE QUARTERLY CASH/EXP/REV (in 1000's) EXPENDITURES RECEIPTS BEG. CASH BAL. 22 LIGHT MAINTENANCE ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 10100 CASH:$963,074 $1,044,148 $1,044,148 $1,111,164 10120 Replacement Account $104,451 $62,107 $62,107 $98,007 $1,067,525 $1,106,255 $1,106,255 $1,209,171 REVENUES 363010 Maintenance Assessments $410,149 $410,000 $418,056 $415,000 -designated for equipment replacement $40,000 $40,000 $40,000 $40,000 363040 Penalty & Interest $1,287 $700 $1,093 $700 364030 Misc.$25,885 $5,000 $32,428 $5,000 371010 Interest Earnings $38,997 $15,000 $39,670 $15,000 $516,318 $470,700 $531,247 $475,700 TOTAL AVAILABLE $1,583,843 $1,576,955 $1,637,502 $1,684,871 Street Lighting (10100)$395,244 $508,619 $424,231 $521,065 Capital Outlay - Replacement (10120)$82,344 $4,600 $4,100 $0 $477,588 $513,219 $428,331 $521,065 10100 CASH:$1,044,148 $966,229 $1,111,164 $1,025,799 10120 Replacement Account $62,107 $97,507 $98,007 $138,007 $1,106,255 $1,063,736 $1,209,171 $1,163,806 FUND: 2400-410-430263 ENDING CASH EXPENDITURES BEGINNING CASH PROJECTED REVENUE AND FUND SUMMARY 23 LIGHT MAINTENANCE ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE'S 1.35 1.35 1.35 1.35 110 Salaries $103,011 $110,212 $107,672 $113,110 153 Health Insurance $24,334 $27,265 $26,189 $29,458 155 Retirement $8,431 $9,005 $8,654 $9,238 Subtotal $135,776 $146,482 $142,515 $151,806 Materials and Services: 244 Lighting Supplies $2,140 $18,000 $341 $18,000 245 New Luminaires $25,128 $80,000 $28,337 $80,000 341 Electricity $177,443 $187,500 $179,374 $188,500 360 Repair, Maint Services, & Other Supplies $11,594 $22,500 $22,367 $22,500 373 Dues/Certifications & Training $1,540 $4,000 $1,896 $4,500 510 Liability Insurance & Uninsured Loss $2,171 $2,500 $1,764 $2,900 521 Central Garage Transfer $0 $0 $0 $3,611 522 Administrative Transfer $13,650 $18,111 $18,111 $18,129 528 Information Technology Transfer $25,774 $29,526 $29,526 $31,119 Subtotal $259,440 $362,137 $281,716 $369,259 Capital Outlay: Replacement Funds (10120) 944 Machinery & Equipment $82,344 $4,600 $4,100 $0 Subtotal $82,344 $4,600 $4,100 $0 Total $477,560 $513,219 $428,331 $521,065 EXPENDITURE DETAIL FUND: 2400-410-430263 24 LIGHT MAINTENANCE FUND: 2400-410-430263 Line Item Detail: LIGHT MAINTENANCE 245 Luminaires - $80,000 Installation of new luminaires. With the cost of inflation, light projects have been going up substantially. We are currently in the middle of installing street lights (4 total) in an area that we will have to stretch the project out over 3 years to have the available funds to pay for the lights. It has been very difficult to solicit bids from contractors for these small projects. 360 Repair, Maint Services, & Other Supplies - $22,500 Maintain all City owned Luminaires and replacing the deteriorated and malfunctioning decorative globe lights at six per year. FY 2026 BUDGET HIGHLIGHTS 25 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES GAS TAX ACCOUNT # 2420-421 The city receives annual gas tax revenue allocations based on population and street and alley mileage to be used for construction, reconstruction, maintenance and repair of streets, right of ways and alleys. Provide a right of way infrastructure program that includes reconstruction, maintenance, markings, and repair of streets, sidewalks, and alleys. The FY26 budget reflects the continuation of the pavement marking, overlay, chip seal, and sidewalk replacement programs, which promotes safe travel and longevity of the road and pedestrian systems. GAS TAX ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash $1,231,369 $1,380,593 $1,380,593 $1,278,577 REVENUE 335040 Gas Tax Apportionment $407,302 $407,302 $373,360 $1,040,000 383010 Transfer from Solid Waste for Alley Paving $40,000 $40,000 $40,000 $20,000 383011 Transfer from BaRSAA $0 $0 $0 $1,561,912 371010 Interest $78,050 $20,000 $95,770 $40,000 Total Revenue $525,352 $467,302 $509,130 $2,661,912 Total Available $1,756,721 $1,847,895 $1,889,723 $3,940,489 EXPENDITURES Street Department $376,128 $1,110,400 $611,146 $2,463,135 ENDING CASH Cash $1,380,593 $737,495 $1,278,577 $1,477,354 FUND: 2420-421-430240 PROJECTED REVENUE AND FUND SUMMARY 26 GAS TAX ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 430240 Materials and Services-Streets 231 Gas & Oil $45,820 $71,000 $41,803 $71,000 344 Natural Gas $4,445 $6,500 $4,066 $6,500 354 Contract Services-Striping $0 $20,000 $4,320 $20,000 360 Contract - Snow Remove, Constr. Support, Repair $0 $1,500 $0 $1,500 368 Pavemnt Maint, Overlays & Chip Seals (carry/new)$110,346 $652,733 $364,234 $2,000,411 452 Gravel $0 $6,000 $3,953 $5,000 453 Equipment Rental $4,872 $7,500 $0 $7,500 471 De-Icer/Road Oil $48,281 $83,000 $52,413 $83,000 472 Asphalt/Concrete Materials $16,030 $50,000 $44,363 $50,000 473 Crack Sealing Material $13,365 $20,000 $0 $20,000 474 Paint Striping Materials $25,525 $32,000 $32,051 $32,000 Total Materials & Services Streets $268,684 $950,233 $547,203 $2,296,911 430234 Sidewalks / Alleys: 956 Sidewalk Construction/ADA Compliance $51,370 $102,701 $48,115 $104,586 957 Alley Paving $56,074 $57,466 $15,828 $61,638 Total Capital $107,444 $160,167 $63,943 $166,224 Total $376,128 $1,110,400 $611,146 $2,463,135 Line Item Detail: 368 Overlay & Chip Seals - Carryover $288,499 New Appropriations - $150,000 471 De-Icer/Road Oil - $83,000 This is a weather dependent item and volumes can vary substantially from year to year. Additional roadways have been added to the City's system in recent years, increasing our de-icer usage. De-icing operations contributes towards meeting the City's PM10 Air Quality and MS4 Stormwater Permit requirements. 956 Sidewalk Replacement & ADA Compliance - Carryover $54,586, Yearly Appropriation $50,000 $25,000 to be used for a matching program to assist homeowners with replacing bad sidewalks and $25,000 to meet ADA requirements. 957 Alley Paving - Carryover $41,638, Yearly Appropriation $20,000 - Total $61,638 Includes a transfer from Solid Waste to pave approximately 3 alleys and perform maintenance on existing paved alleys. FUND: 2420-421-430240 FY 2026 BUDGET HIGHLIGHTS EXPENDITURE DETAIL 27 BaRSAA ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash $1,484,582 $961,709 $961,709 $1,561,912 REVENUE 335040 BARSAA Apportionment $625,632 $630,580 $600,203 $0 Total Revenue $625,632 $630,580 $600,203 $0 Total Available $2,110,214 $1,592,289 $1,561,912 $1,561,912 EXPENDITURES 354 Pavement Maint.$1,148,505 $1,450,000 $0 $0 820 Transfer to Gas Tax $0 $0 $0 $1,561,912 ENDING CASH Cash $961,709 $142,289 $1,561,912 $0 FUND: 2421-421-430240 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION The Bridge and Road Safety and Accountability Act (HB473) was enacted on May 3, 2017. This bill increased the tax on gasoline to 31.5 cents (from 27 cents) in fiscal years 2018 and 2019; to 32 cents in fiscal years 2020 and 2021; to 32.5 cents in fiscal year 2022; and 33 cents in fiscal year 2023 and thereafter. A corresponding 2 cent per gallon increase to (29.75 cents) was placed on diesel fuel over the same fiscal years. Funds must be used for construction, reconstruction, maintenance, or repairs of rural roads, city or town streets and alleys, or bridges. As of June 30, 2023, BaRSAA was repealed, via HB 76 during the 2023 legislative session. Unused balances remaining in the former 15-70-127 bridge and road safety and accountability restricted accounted were distributed in accordance with MCA-15-70-101 subsections (2)(b) and (2)(c) in a lump sum payment on September 1, 2023. BaRSAA is now an ongoing fuel tax payment combined with Gas Tax. 28 PURPOSE OF THIS DEPARTMENT: DEPARTMENT PERSONNEL: (18.75 FTE) .20 Public Works Director .20 Administrative Assistant .20 Deputy Public Works Director .25 Engineering Tech/GIS/IT Support .25 Engineer III .10 General Laborer .15 Budget Resource Manager 11.75 Special Street Maintenance Operators .50 Construction Inspector/Manager 1 Special Street Maintenance Supervisor .15 Office Manager 1 Special Street Assistant Maintenance Supervisor .40 Engineer II 1 Traffic Signs and Signals Maintenance Supervisor .50 Road and Fleet Superintendent 1 Traffic Signs and Signals Maintenance Technical .10 Assessment Coordinator GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES The FY26 budget outlines the ongoing commitment to proactive maintenance, repairs, and reconstruction of streets and alleys, encompassing pavement marking, overlay, chip seal, ADA compliance, and sidewalk replacement programs. To support the expansion of our road system and to ensure delivery of services as the City grows, the budget allocates resources for potential land procurement of a satellite equipment and material storage facility. Additionally, the budget supports the scheduled replacement of an existing dump truck, and the purchase of a new Leaf Vac Trailer. SPECIAL STREET MAINTENANCE FUND #2500 To construct and maintain surface transportation, signals, and traffic controls that support economic viability and promotes clean, safe, and drivable travel during all seasons. 1. To maintain city streets in a clean, safe and drivable condition during all seasons. 2. To provide the safe and orderly travel through properly designed and maintained signals, signage and markings. STREETS MAINTENANCE FUND FUND #2500 The streets maintenance fund receives almost all of its revenue from property assessments. The streets maintenance fund should have enough cash available at July 1st (and January 1st) to pay expenditures, less expected revenues, through December (June). In the streets maintenance fund, like other assessed operating funds, a beginning cash carryover of 55%-75% of budgeted expenditures has been sufficient to pay the fund expenditures through December if a balanced budget is presented. Beginning cash carryover was 137% for fiscal year 2025, is 108% for fiscal year 2026, and is estimated to be 91% for fiscal year 2027. 0 1000 2000 3000 4000 5000 6000 1s t Q T 2 0 2 5 2n d Q T 2 0 2 5 3r d Q T 2 0 2 5 4t h Q T 2 0 2 5 1s t Q T 2 0 2 6 e s t 2n d Q T 2 0 2 6 e s t 3r d Q T 2 0 2 6 e s t 4t h Q T 2 0 2 6 e s t STREETS MAINTENANCE QUARTERLY CASH/EXP/REV (in 1000's) EXPENDITURES RECEIPTS BEG. CASH BAL. 29 SPECIAL STREET MAINTENANCE ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: Operating $3,652,741 $4,059,363 $4,059,363 $4,192,716 10107 Cash, Designated Equip. Replacement $186,494 $240,082 $240,082 $676,419 10108 Cash, Designated S & C Repair/In-Lieu of $15,652 $15,652 $15,652 $15,652 10109 Cash, Designated Pavement Replacement $151,295 $411,761 $411,761 $185,506 Total Cash $4,006,182 $4,726,858 $4,726,858 $5,070,293 REVENUE 343012 Public Works Charges $20,090 $5,000 $29,278 $5,000 363010 Maintenance Assessments $2,409,966 $2,255,463 $2,375,706 $2,817,325 -designated for pavement replacement $450,000 $450,000 $450,000 $450,000 -designated for equipment replacement $200,000 $750,000 $750,000 $700,000 363040 Penalty & Interest $8,893 $5,000 $7,889 $5,000 364030 Sale of Misc./Auction $11,305 $500 $15,911 $500 371010 Investment $153,754 $25,000 $162,265 $50,000 383001 Transfer from Energy Block Grant $0 $6,328 $0 $6,328 Total Revenue $3,254,008 $3,497,291 $3,791,049 $4,034,153 Total Available $7,260,190 $8,224,149 $8,517,907 $9,104,446 EXPENDITURES Street Department/TSS $2,197,386 $2,762,646 $2,422,405 $3,031,843 Capital Equip. Replacement $146,412 $915,700 $344,453 $1,055,414 S & C Repair Funds $0 $15,652 $0 $15,652 Pavement Replacement Program $189,534 $778,499 $680,756 $586,626 Total Expenditures $2,533,332 $4,472,497 $3,447,614 $4,689,535 ENDING CASH 10100 Cash, OPERATING $4,059,363 $3,594,009 $4,192,716 $4,045,026 10107 Cash, Designated Equip. Replacement $240,082 $74,382 $676,419 $321,005 10108 Cash, Designated S & C Repair $15,652 $0 $15,652 $0 10109 Cash, Designated Pavement Replacement $411,761 $83,262 $185,506 $48,880 Total $4,726,858 $3,751,653 $5,070,293 $4,414,911 FUND: 2500-421-430240 PROJECTED REVENUE AND FUND SUMMARY 30 SPECIAL STREET MAINTENANCE ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 STREET DIVISION Personal Services:FTE's 15.75 16.75 16.75 16.75 110 Salaries and Payroll Costs $1,053,626 $1,198,302 $1,164,023 $1,239,304 121 Overtime $5,833 $28,000 $8,476 $28,000 153 Health Insurance $189,302 $236,465 $212,089 $266,642 155 Retirement $85,862 $97,167 $93,492 $100,524 Subtotal $1,334,624 $1,559,934 $1,478,080 $1,634,469 Materials and Services: 210 Computer Equipment/Software/Supplies $15,718 $31,500 $23,446 $23,000 218 Non-Capital Equipment /Safety Equipment & Supplies $6,421 $7,500 $4,034 $7,500 220 Other supplies, Janitorial, Consumable Tools $2,640 $5,000 $3,350 $5,000 231 Gas & Oil $47,127 $75,000 $42,566 $75,000 341 Electric $3,058 $4,000 $2,532 $4,000 345 Telephone $4,481 $5,000 $4,899 $5,000 353 Auditing $2,420 $3,251 $4,000 $4,000 354 Contract Services $21,941 $25,000 $11,658 $25,000 356 Consultant Services /Transportation Reviews $17,962 $30,000 $12,913 $30,000 362 Equipment Maint. Parts & Supplies, cutting edges, brooms $59,275 $62,000 $49,493 $107,300 366 Building Maint.$1,168 $5,000 $1,065 $5,000 373 Dues & Training $3,636 $14,000 $3,511 $14,250 388 Medical Services/Drug Test $855 $1,000 $955 $1,000 510 Property & Liability Insurance $46,228 $43,007 $43,007 $48,500 512 Uninsured Loss-Deductible $0 $45,000 $703 $45,000 521 Central Garage Transfer $188,274 $218,137 $218,137 $270,010 522 Administrative Transfer $98,690 $122,202 $122,202 $109,452 528 Information Tech. Transfer $49,155 $57,806 $57,806 $58,792 Subtotal $569,049 $754,403 $606,277 $837,804 610/620 Debt Service-Principal & Interest - from operating cash $52,976 $51,818 $51,214 $49,066 610/620 Debt Service-Principal & Interest - from pavement maint.$39,135 $38,898 $38,898 $38,883 Subtotal $92,111 $90,716 $90,112 $87,949 FUND: 2500-421-430240 EXPENDITURE DETAIL 31 SPECIAL STREET MAINTENANCE ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Capital Outlay: 953 Property Purchase $0 $0 $0 $150,000 Subtotal $0 $0 $0 $150,000 430244 354 Pavement Maintenance Funds (carry/new)$150,399 $739,601 $641,858 $547,743 430245 Replacement Funds: 940 Machinery & Equipment (carry/new)$146,412 $915,700 $344,453 $1,055,414 430248 Sidewalk & Curb Repair Funds 354 Contract Services (carryover)$0 $15,652 $0 $15,652 Total Streets $2,292,594 $4,076,006 $3,160,780 $4,329,031 FUND: 2500-421-430240 EXPENDITURE DETAIL -con't. 32 SPECIAL STREET MAINTENANCE FUND: 2500-421-430240; 430264 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 430264 TRAFFIC SIGN & SIGNALS Personal Services:FTE's 2.0 2.0 2.0 2.0 110 Salaries $123,562 $131,679 $129,144 $137,247 121 Overtime $0 $7,500 $0 $7,500 153 Health Insurance $30,493 $31,202 $31,158 $33,875 155 Retirement $9,973 $10,620 $10,255 $11,070 Subtotal $164,028 $181,001 $170,557 $189,692 Maintenance & Operations: 210 Computer Equipment/Software/Supplies $1,835 $5,960 $5,475 $5,000 218 Non-Capital Equipment /Safety Equipment & Supplies $2,122 $8,000 $952 $5,000 220 Other Supplies, Janitorial, Consumable Tools $1,169 $4,500 $1,223 $4,500 242 Street Signs $29,685 $38,000 $26,919 $38,000 243 Traffic Signals $2,165 $70,000 $18,031 $65,000 245 Barricade Materials $5,828 $6,500 $6,470 $6,500 341 Electricity $2,528 $3,000 $3,379 $4,200 345 Tele. & Communications $1,067 $1,500 $1,153 $1,500 354 Contract Services $4,278 $10,000 $2,860 $10,000 362 Equipment Maintenance Parts, includes Radios $1,939 $3,000 $1,426 $3,000 366 Building Maintenance $7,389 $4,000 $2,995 $4,000 373 School & Travel $2,051 $7,500 $2,529 $7,500 428 Paint Materials $5,741 $5,000 $5,173 $5,000 510 Property & Liability Insurance $3,803 $4,230 $3,502 $5,500 512 Uninsured Loss-Deductible Property $0 $1,000 $446 $2,500 521 Central Garage Transfer $5,110 $3,699 $3,699 $3,611 Subtotal $76,710 $175,889 $86,232 $170,811 Capital Outlay: 925 Above Ground Vehicle Detection Upgrade $0 $35,000 $25,697 $0 940 Machinery & Equipment $0 $4,600 $4,348 $0 Subtotal $0 $39,600 $30,045 $0 Total Traffic Signs and Signals $240,738 $396,490 $286,834 $360,503 Grand Total - Streets & TSS $2,533,332 $4,472,497 $3,447,614 $4,689,535 EXPENDITURE DETAIL -con't. 33 SPECIAL STREET MAINTENANCE Line Item Detail: Street Division 210 Computer Equipment/Software/Supplies - $23,000 Includes funds for City Works licenses, modules for Street Maintenance, GPS vehicle system, and funds to meet the computer replacement schedule. 362 Equipment Maint. Parts & Supplies - $107,300 This line item accounts for costs related to equipment fabrication and the replacement of high-wear components such as cutting edges, chains, blades, broom segments, asphalt zipper teeth, screed plates, and similar items. The increase reflects the replacement of tracks and drive wheels on the asphalt paver, as well as rising costs for replacement parts. 373 Dues & Trainings - $14,250 Includes funds for an advanced paving class. The class includes training in asphalt matt defects and how to correct them for longer asphalt life and better ride quality. Will also provide insight into how to get the most out of our newest paver and new asphalt mix designs being introduced to the market. The training provides real experience that can be brought back and shown to the rest of the crew. Capital Outlay: Operating Funds 430244 Pavement Repairs -Total $547,743 354 Pavement Maintenance - Carryover - $97,743 New Appropriation $450,000 953 Property Purchase - $150,000 For satellite staging for equipment to ensure efficient service level activities (North and West Kalispell Area). 430245 Capital Outlay: Replacement Funds 940 Machinery & Equipment - Carryover $571,247, New Appropriation $484,167 - Total $1,055,414 $250,000 - Carryover -Tandem Axle 12 Yd Dump Truck with 11' Plow. Additional truck added to fleet. $210,000 - Carryover - Single Axle Dump Truck. - Scheduled replacement of 2003 truck (equip #334). $111,247 - Carryover Loader with V-Plow - Scheduled replcment of 2000 Loader (equip #370) $270,000 - Tandem Axle 12 Yd Dump Truck with 11' Plow - Scheduled replacement of 2006 truck (equip #363) $210,000 - Leaf Vac Trailer - New Addition to Fleet $4,167 - Front End Loader Forks - Cost shared between Street, Water, Sewer, Storm, Solid Waste and WWTP. Total Cost $25,000 FUND: 2500-421-430240 FY 2026 BUDGET HIGHLIGHTS 34 MT. AIR & CONGESTION GRANT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: Operating $21,006 $21,006 $21,006 $21,006 REVENUES 331055 MACI Grant -Flush Trk & Sander (carryovers)$0 $0 $0 $0 383012 Transfer (match) from Street Maintenance $0 $0 $0 $0 Total Revenue $0 $0 $0 $0 Total Available $21,006 $21,006 $21,006 $21,006 EXPENDITURES 940 Capital Equipment $0 $0 $0 $0 ENDING CASH CASH: Operating $21,006 $21,006 $21,006 $21,006 The state did not fund the Montana Air and Congestion Initiative (MACI) in FY25 and have not indicated whether they will release funds in fiscal year 2026. FUND: 2825-421-430240 FY2026 BUDGET HIGHLIGHTS PROJECTED REVENUE AND FUND SUMMARY The Montana Air and Congestion Initiative (MACI) provides funds for equipment purchases which are utilized to benefit air quality in the State. PROGRAM DESCRIPTION 35 2 MILE DRIVE IMPROVEMENT PROJECT BUDGET ACTUAL BUDGET FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: Operating $0 $0 $520,000 REVENUES 331011 2 Mile Dr. Rd & Drainage Improvement $3,315,000 $0 $3,315,000 383012 Transfer from Westside TIF $520,000 $520,000 $0 Total Revenue $3,835,000 $520,000 $3,315,000 Total Available $3,835,000 $520,000 $3,835,000 EXPENDITURES 973 2 Mile Dr. Rd & Drainage Improvements (STX-43)$3,835,000 $0 $3,835,000 ENDING CASH 10100 CASH: Operating $0 $520,000 $0 The City of Kalispell received a Federal appropriation of $3,315,000 to fund the 2 Mile Drive Road and Drainage Improvement Project. The project replaces approximately 360' of varying sized culverts and 750' of ditch restoration along 2 Mile Dr. The projects begins at a storm inlet in the west intersection of Hawthorn Dr. continues east in the north ROW until ditch flow is piped under 2 Mile and Glenwood. Ditch flow is resumed on the east side of Glenwood until the point of a CMP inlet at the FWP parking lot entrance. Existing culverts and drainage ditches are improperly graded and undersized. This project is necessitated due to slow drainage which contributes excess groundwater to the area, affecting nearby residents (STX-43). FUND: 2826-453-430246 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION 36 4 MILE DRIVE PATH PROJECT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: Operating $0 $122,454 $122,454 $114,094 REVENUES 365000 TA Grant Funds - 4 Mi Dr Path $0 $720,968 $53,936 $667,032 3xxxxx City Match $122,454 $0 $0 $0 Total Revenue $122,454 $720,968 $53,936 $667,032 Total Available $122,454 $843,422 $176,390 $781,126 EXPENDITURES 950 4 mile drive path project $0 $843,422 $62,296 $781,126 ENDING CASH 10100 CASH: Operating $122,454 $0 $114,094 $0 The City of Kalispell was awarded a Transportation Alternatives (TA) grant for the completion of a pathway along the north side of Four Mile Drive from the intersection of Fox Glove Drive to Champion Way. This is a critical path connection. Currently, the path terminates into Four Mile Drive roadway to the west of Kid Sports and has no crosswalk or direct connection to adjacent sidewalks or pathways. The proposed project will provide both. FUND: 2827-421-430240 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION 37 Page Fund Dept PARKS 38-39 2210 430 Parks in Lieu 312,835$ 40 2215 Revenue and Fund Summary 41-43 2215 436 Parks 1,461,878$ 44 2215 440 Athletic Complex 348,226$ 2215 431 Recreation/Sports 359,191$ 2215 448 Youth Camps 511,421$ 2215 437 Aquatics Facility 744,565$ 45 46 47 48 2215 436 Parkline Trail 162,640$ 49-51 2600 Forestry 880,457$ 52-53 2601 Developer's Trees 143,247$ 4,924,460$ SPECIAL REVENUE FUNDS PARKS IN LIEU ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH CASH $262,487 $329,204 $329,204 $338,847 346082 Quail Meadows (23) Westview Estates (24)$54,000 $0 $0 $0 371010 Interest Earnings $12,717 $5,000 $12,643 $5,000 Total Revenue $66,717 $5,000 $12,643 $5,000 Total Available $329,204 $334,204 $341,847 $343,847 Improvements $0 $309,335 $3,000 $306,335 Maintenance Fees $0 $6,500 $0 $6,500 $0 $315,835 $3,000 $312,835 ENDING CASH Cash Carry over $329,204 $18,369 $338,847 $31,012 FUND: 2210-436-460430 EXPENDITURES REVENUES The "Parks in Lieu" program mission is to utilize and direct funds received from developers towards contributing to the development and improvement of city parks and trails. The FY 2025 budget will support future improvements to Lions Park, Lawrence Park and improve the maintenance facility at KYAC and north area parks as the community continues to grow. PROGRAM DESCRIPTION PROJECTED REVENUE AND FUND SUMMARY 38 PARKS IN LIEU ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 935 Jaxson Ridge $0 $36,923 $0 $36,923 937 Cottage Gardens $0 $9,449 $0 $9,449 938 3rd Ave. Apt. - Lions Park improvements $0 $29,659 $0 $29,659 933 Quail Meadows KYAC improvements supporting maint $0 $129,631 $0 $129,631 939 Westcraft - KYAC improvements supporting maint $0 $42,250 $3,000 $39,250 932 Westview Estates Ph 6 & 7 $0 $54,000 $0 $54,000 936 Lawrence Park - Lawrence Improvements $0 $7,423 $0 $7,423 $0 $309,335 $3,000 $306,335 522 Maintenance Fees $0 $6,500 $0 $6,500 Total $0 $315,835 $3,000 $312,835 FUND: 2210-436-460430 EXPENDITURE DETAIL 39 PARKS DEPARTMENT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH: 10100 CASH: operations $1,486,776 $1,511,144 $1,511,144 $1,454,928 10107 Cash designated for Equipment $67,467 $82,467 $82,467 $97,467 $1,554,243 $1,593,611 $1,593,611 $1,552,395 REVENUE: 311100 Real Estate Taxes $1,374,030 $1,480,000 $1,474,594 $1,490,000 311200 Personal Property $19,887 $20,000 $12,030 $20,000 312000 Penalty & Interest $2,912 $2,000 $2,655 $2,000 381060 Operating transfer- Health Insurance $115,000 $120,000 $120,000 $130,000 Subtotal Revenue from Taxes $1,511,829 $1,622,000 $1,609,279 $1,642,000 334000 Grant - Pool improvements $0 $86,000 $71,488 $126,363 346050 Parks Usage Fees $33,667 $26,000 $30,856 $40,860 365015 Kidsports Maintenance $23,313 $23,000 $15,645 $23,000 346056 Kidsports usage $0 $2,000 $903 $905 346059 Picnic in the Park $28,358 $27,000 $23,747 $33,000 346051 Recreation Fees $28,949 $48,055 $34,020 $56,641 346053 Scholarships (donation)$5,043 $4,600 $5,847 $4,800 346052 Sports Programs $123,950 $132,952 $117,455 $152,956 365010 Donations/Grants $569 $0 $324 $0 346054 Community After School Programs $103,448 $111,838 $109,565 $168,360 346058 After School Bussing $0 $7,250 $9,000 $9,500 346057 Youth Camps $185,457 $279,146 $165,992 $245,000 346030 Pool $135,018 $175,000 $103,485 $169,900 346040 Concessions $39,431 $57,500 $31,984 $60,700 Subtotal Recreation & Pool $707,203 $980,340 $720,311 $1,091,985 381050 Inception of Loan $0 $0 $0 $152,300 371010 Investments $48,216 $30,000 $47,710 $30,000 346055 Ice Rink Utilities Reimbursement $18,148 $23,000 $19,656 $23,000 383001 Transfer from Energy Grant $0 $37,970 $0 $37,970 Total $2,285,396 $2,693,310 $2,396,956 $2,977,255 Total Resources Available $3,839,639 $4,286,921 $3,990,567 $4,529,650 EXPENDITURES: All Departments $2,246,028 $3,274,718 $2,438,172 $3,475,454 Equipment from designated $0 $55,000 $0 $112,467 ENDING CASH: Cash Designated for Equip ($15,000/FY)$82,467 $47,467 $97,467 $0 Cash Carry Over $1,511,144 $909,736 $1,454,928 $941,729 FUND: 2215-436-460430 PROJECTED REVENUE AND FUND SUMMARY 40 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: PARKS FUND #2215 DEPARTMENT PERSONNEL: (6.35 FTE) Parks shares personnel costs of Parks and Recreation Director, Parks & Recreation Asst. Director, Parks Superintendent, Parks Foreman, Administrative Specialist and four Parks Caretakers. To maintain 292 acres of parks and open spaces, according to our Parks Master Plan and council's direction and continue implementing beautification programs and maintaining current amenities. The purpose of the Kalispell Parks Department is to actively encourage, provide, promote and protect quality leisure opportunities, facilities and environments that are essential for the enhancement of the lives of our citizens. In FY26, the Parks Department will continue to maintain parks and green spaces following the strategies outlined in the current master plan. This budget also includes funding for an updated master plan, which will guide the identification of new projects and future growth opportunities. Capital projects include replacement of two playgrounds that are past their life expectancy. Woodland Camp Center will be getting new exterior paint. The Lakers Baseball parking lot will be scheduled to be redone. PARKS FUND FUND #2215 The parks fund receives roughly 65%-75% of its revenue from tax levies (general and permissive health) and other intergovernmental revenues (entitlement share, etc.). The parks fund should have enough cash available at July 1st (and January 1st) to pay expenditures, less expected revenues, through December (June). In the parks fund, a beginning cash carryover of 25%-35% of budgeted expenditures has been sufficient to pay the fund expenditures through December if a balanced budget is presented. Beginning cash carryover was 65.3% for fiscal year 2025, is 44% for fiscal year 2026 and is estimated to begin fiscal year 2027 at about 28-30%. 0 500 1000 1500 2000 2500 1s t Q T 2 0 2 5 2n d Q T 2 0 2 5 3r d Q T 2 0 2 5 4t h Q T 2 0 2 5 1s t Q T 2 0 2 6 e s t 2n d Q T 2 0 2 6 e s t 3r d Q T 2 0 2 6 e s t 4t h Q T 2 0 2 6 e s t PARKS QUARTERLY CASH/EXP/REV (in 1000's) EXPENDITURES RECEIPTS BEG. CASH BAL. 41 PARKS DEPARTMENT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 5.55 6.35 6.35 6.35 110 Salaries and payroll costs $420,791 $543,486 $485,472 $564,763 111 Salaries - seasonal $52,439 $65,776 $61,213 $76,041 121 Overtime: Call outs $86 $300 $0 $300 153 Health Insurance $69,391 $95,877 $85,992 $102,695 155 Retirement $39,491 $45,070 $44,190 $46,779 Subtotal $582,198 $750,508 $676,867 $790,578 Maintenance & Operations: 210 Office Supplies, equip./computers $3,114 $21,151 $9,448 $8,775 215 Equipment - not capital (fy24 online registration equipment)$24,723 $3,686 $1,712 $3,000 224 Janitorial Supplies (All Parks)$6,192 $7,800 $6,698 $7,000 229 Other Supplies (fertilizer, weed spray, seed, paint)$7,925 $10,500 $9,225 $13,000 231 Gas $21,334 $30,000 $21,000 $26,000 241 Tools / Small Equipment /Safety equip $2,320 $5,200 $5,011 $3,200 320 Printing & advertising (legal notices)$198 $300 $259 $400 341 Electricity $12,533 $13,500 $16,569 $15,000 343 Ice Rink Utilities (Reimbursed-see revenue)$20,586 $23,000 $20,737 $23,000 344 Natural Gas $2,446 $3,000 $2,099 $3,000 345 Telephone & Communications $1,850 $2,500 $2,217 $2,550 351 Sports Court and Sport Maintenance $0 $7,550 $4,370 $7,550 354 Contract Services-Tennis Agreement, Security $19,511 $48,000 $45,852 $13,000 356 Consultants - Preliminary Design Hwy 93 trail $24,896 $0 $1,793 $0 357 Consultants- Parks Master Plan $0 $100,000 $16,271 $80,000 358 Consultants - Tennis Agreement $1,810 $2,500 $0 $3,000 362 Equipment / Building Maintenance $1,107 $31,600 $16,554 $8,500 364 Landscape Materials, Perennials & Rose Garden $5,004 $7,000 $6,843 $7,500 367 Vandalism Repairs $3,471 $4,800 $1,648 $4,800 373 Dues & Training $8,644 $12,200 $10,720 $11,000 388 Medical services: Drug Testing $180 $600 $220 $600 395 Equipment Rental $40 $700 $0 $700 420 Metal /Wood Products-Fencing, picnic tables $2,520 $6,500 $2,238 $6,500 440 Irrigation Supplies $2,898 $7,000 $5,310 $6,000 452 Gravel, top soil, sand & compost $570 $2,000 $1,526 $2,000 con't FUND: 2215-436-460430 EXPENDITURE DETAIL 42 PARKS DEPARTMENT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Maintenance & Operations Continued: 521 Central Garage Transfer $35,386 $45,824 $45,824 $67,656 545 County Landfill $3,735 $4,500 $4,353 $4,500 610 Principal /Board of Investments $24,313 $18,343 $18,343 $23,583 620 Interest /Board of Investments $3,233 $2,861 $2,446 $9,186 Subtotal $240,539 $422,615 $279,286 $361,000 Capital Outlay: 941 Equipment $0 $55,000 $0 $310,300 Subtotal $0 $55,000 $0 $310,300 Total $822,737 $1,228,123 $956,153 $1,461,878 FUND: 2215-436-460430 EXPENDITURE DETAIL - con't. 43 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: ATHLETIC COMPLEX ACCOUNT # 2215-440 DEPARTMENT PERSONNEL: (2.15 FTE) KYAC shares personnel costs of Parks Superintendent, Parks Foreman and 2 Parks Caretakers. Maintain 138 acres of sports fields, 3 parks (pocket, Spring Prairie, Memorial), and green spaces in a maintenance mode that supports the agreement between KYAC and the City. The KYAC FY26 budget focuses on meeting the requirements of the 6 sports organizations, while maintaining the fields to promote safety and participation. Kalispell Parks & Recreation will continue working with Kidsports to improve the facilities under the terms of the Memorandum of Understanding. Through dedicated funds in Parks in Lieu, we anticipate building a shop to operate both KYAC and our northern park operations form. The Kalispell Youth Athletic Complex is a public/private partnership that was created between the City of Kalispell and the current youth athletic programs at the site. This site is composed of 38 athletic fields; hosting baseball, softball, football, and soccer. ATHLETIC COMPLEX ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 2.15 2.15 2.15 2.15 110 Salaries and payroll costs $133,378 $148,401 $139,289 $152,856 111 Seasonal Salaries $51,578 $56,064 $52,739 $57,153 121 Overtime $0 $300 $0 $300 153 Health Insurance $27,432 $32,578 $25,268 $29,720 155 Retirement $14,634 $12,011 $14,831 $15,869 Subtotal $227,022 $249,354 $232,127 $255,898 Maintenance & Operations: 221 Safety Equipment (ear plugs, masks, glasses etc)$67 $300 $0 $300 229 Other Supplies (fertilizer, weed spray, seed, paint)$22,330 $22,000 $23,442 $24,000 231 Gas $11,638 $13,000 $9,464 $13,000 241 Consumable Tools (weed eaters)$795 $1,600 $279 $850 341 Electricity $10,182 $12,000 $15,257 $12,500 345 Telephone & Communications $0 $260 $0 $0 354 Contract Services - pump & pest management $0 $1,500 $0 $2,000 362 Equipment Maintenance $412 $1,500 $378 $1,500 364 Landscape, Flowers & gardens $126 $400 $84 $400 367 Vandalism Repairs $654 $600 $648 $700 373 Dues & Training $1,265 $3,500 $2,624 $2,500 388 Medical services: Drug Testing $120 $300 $60 $300 395 Rental Equipment $0 $200 $0 $200 420 Metal /Wood Products/Fencing $88 $5,000 $791 $5,000 440 Irrigation $6,057 $8,500 $6,288 $8,500 452 Gravel/Sand $903 $1,500 $667 $1,500 521 Central Garage Transfer $8,215 $7,618 $7,618 $10,887 545 County Landfill $3,470 $4,000 $5,332 $5,400 610/620 Debt Service (FY23 Truck & Mower)$1,552 $2,854 $2,822 $2,791 Subtotal $67,874 $86,632 $75,754 $92,328 Capital Outlay: 940 Equipment $50,000 $0 $0 $0 Total $344,896 $335,986 $307,881 $348,226 EXPENDITURE DETAIL FUND: 2215-436-460440 44 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: 4. Develop new recreation and sports programming based on current trends and customer requests. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: The purpose of the Recreation Department is to provide affordable recreational and sports programs to encourage educational opportunities and promote healthy life styles. 2. Provide year round affordable sports activities for youth, to introduce the basics of the sport, assist with learning skills, while promoting physical activity in a fun non-competitive atmosphere. 3. Provide year round community oriented recreational and special event opportunities, encompassing a diverse and wide range of interests. RECREATION/SPORTS ACCOUNT # 2215-431 DEPARTMENT PERSONNEL: (2.03 FTE) Recreation shares personnel costs of the Parks and Recreation Director, Parks and Recreation Asst. Director, Recreation Superintendent, and 3 Recreation 1. Provide free community & family events such as: outdoor movies, Picnic in the Park, Art Walk, and Shakespeare in the Park. The FY26 Recreation budget is designed to build upon the success of our traditional programs while also introducing new initiatives that reflect the interests and needs of the community. By incorporating valuable feedback from community members, we aim to create a more diverse and inclusive array of programs, like adult wellness programs and enrichment programs. RECREATION/SPORTS & SPECIAL EVENTS ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 1.6 2.03 2.03 2.03 110 Salaries and payroll costs $110,191 $145,668 $124,242 $153,238 111 Seasonal Salaries $18,212 $47,829 $21,371 $46,782 153 Health Insurance $14,127 $23,930 $23,823 $37,292 155 Retirement $9,185 $12,052 $10,192 $12,671 Subtotal $151,715 $229,479 $179,628 $249,982 Maintenance & Operations: 229 Other Supplies $19,128 $19,950 $12,057 $23,080 231 Gas $578 $802 $443 $918 320 Printing & Advertising $2,655 $7,900 $5,063 $8,570 345 Telephone & Communications $1,434 $1,500 $1,626 $1,708 353 Online Registration $3,752 $4,516 $3,428 $5,203 354 Contract Services $37,008 $51,783 $49,759 $54,278 355 Bank Fees/Credit Card Charges $2,834 $4,253 $4,725 $5,105 357 Music Franchise Fees $1,407 $1,600 $1,056 $1,600 373 Dues & Training $1,262 $3,000 $1,335 $4,095 532 Facility Rentals (SD5)$0 $0 $0 $4,652 Subtotal $70,058 $95,303 $79,492 $109,209 Total $221,773 $324,782 $259,120 $359,191 EXPENDITURE DETAIL FUND: 2215-436-460431 45 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: 4. To continue to partner with School District #5 to provide healthy snacks and/or meals to meet participants nutritional needs. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: YOUTH CAMPS ACCOUNT # 2215-448 DEPARTMENT PERSONNEL: (1.83 FTE) Youth Camps shares personnel costs (with Recreation/Sports budget) of the Recreation Superintendent, and 3 Recreation Programmers. 1. To provide affordable out of school programs for parents. 2. To provide an enriching and positive atmosphere. 3. To provide appropriate activities that develop cognitive, social, physical and emotional outcomes. The purpose of the Youth Camp programs is to offer children a quality experience in a safe, supervised, active environment when school is not in session. The FY26 Youth Camp budget remains committed to delivering high-quality youth and afterschool camp programs. We understand the significant role these camps and afterschool initiatives play in meeting the essential needs of our community. With this in mind, our focus is on ensuring that all participants have a positive and enriching experience, one that promotes physical health, safety, and mental and social stimulation. We are dedicated to providing an environment where children can thrive, build meaningful connections, and grow in a supportive and well-supervised setting. YOUTH CAMPS ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 1.5 1.83 1.83 1.83 110 Salaries and payroll costs $96,220 $120,893 $94,245 $126,808 111 Salaries-seasonal $207,799 $269,404 $193,540 $244,212 121 Overtime $233 $150 $154 $150 153 Health Insurance $13,191 $22,567 $19,622 $33,327 155 Retirement $8,020 $10,002 $7,757 $10,486 Subtotal $325,463 $423,016 $315,318 $414,983 Maintenance & Operations: 224 Janitorial supplies (Day camp facility)$395 $300 $26 $435 229 Other Supplies $3,329 $6,525 $4,953 $8,025 231 Gas $143 $581 $0 $726 320 Printing & Advertising $117 $435 $2 $1,880 345 Telephone & Communications $1,443 $2,467 $2,037 $3,105 353 Online Registration $9,184 $10,341 $8,796 $12,679 354 Contract Services $14,536 $24,312 $17,713 $30,564 355 After School Bussing $1,088 $8,750 $9,257 $9,500 356 Bank Fees/Credit Card Charges $10,621 $11,028 $14,176 $13,523 373 Dues & Training $1,262 $3,015 $2,541 $4,556 532 Facility Rentals (SD5)$0 $0 $0 $11,445 Subtotal $42,118 $67,754 $59,501 $96,438 Total $367,581 $490,770 $374,819 $511,421 FUND: 2215-436-460448 EXPENDITURE DETAIL 46 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: AQUATICS FACILITY ACCOUNT # 2215-437 DEPARTMENT PERSONNEL: (.34) Recreation Programmer and Seasonal Labor 1. To provide affordable aquatic recreational opportunities for our community. 3. Offer a healthy lifestyle alternative. 2. To provide safe and fun aquatic programs. The purpose of the Aquatics Facility is to provide our community a safe, affordable waterpark for skill developing programs, exercise and family fun filled special events for all ages. The FY26 budget addresses the critical needs of our aging facility, focusing on the replacement and repair of several essential components. Key upgrades include a new liner for the lap pool, a climbing wall, and updated signage to improve the overall experience for visitors. Additionally, the concessions area will undergo improvements, with plans to introduce shaved ice offerings to enhance the experience for both pool-goers and park patrons. AQUATICS FACILITY ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 0.34 0.34 0.34 Personal Services: 110 Salaries and payroll costs $0 $17,253 $9,654 $18,010 111 Seasonal Salaries $225,693 $319,097 $170,742 $276,379 121 Overtime $1,954 $200 $1,477 $200 153 Health Insurance $0 $6,382 $1,968 $3,730 155 Retirement $934 $1,455 $1,293 $1,518 Subtotal $228,581 $327,134 $185,134 $299,837 Maintenance & Operations: 210 Office Supplies/printing/equip $331 $500 $579 $400 224 Janitorial Supplies, safety equipment $1,721 $3,100 $3,225 $3,000 226 Chlorine & Chemicals $50,773 $52,000 $51,197 $57,200 228 Concession stand $28,443 $29,000 $23,912 $29,000 229 Other Supplies, consumable tools, $3,234 $4,720 $6,023 $13,300 341 Electricity $8,051 $10,500 $7,140 $11,550 344 Natural Gas $9,224 $35,000 $11,610 $38,500 345 Security Cameras / Telephones/Internet $14,678 $2,500 $2,374 $2,850 354 Licenses & Fees $2,330 $2,940 $957 $4,400 356 Bank Fees/CC Charges $2,404 $3,500 $0 $6,752 362 Equipment/Building Maintenance $34,025 $73,800 $43,938 $20,550 367 Vandalism $29 $1,000 $270 $1,500 380 Training Materials $1,775 $2,500 $4,357 $3,000 Subtotal $157,018 $221,060 $155,582 $192,002 Capital Outlay: 932 Pool Improvements/Equipment $52,606 $240,000 $92,480 $252,726 Total Pool Budget $438,205 $788,194 $433,196 $744,565 Line Item Detail: Pool 932 Pool Improvements/Equipment $170,000 resurface lazy river $45,000 climbing wall $7,726 updated and new signage FUND: 2215-437-460445 EXPENDITURE DETAIL FY 2026 BUDGET HIGHLIGHTS 47 ction GOALS OF THIS DEPARTMENT: 1. Increase awareness to alternate transportation opportunities in the community. 2. Encourage city connectivity of trails with MDOT, Flathead County and non profits. 3. Maintain consistent bicycle and pedestrian friendly design and maintenance standards. INTENDED OUTCOMES FROM BUDGET EXPENDITURES: PARKLINE TRAIL ACCOUNT # 2215-436 The FY26 Trails Budget supports the maintenance of the new Parkline Trail and the 22.74 acres it encompasses. PURPOSE OF THIS DEPARTMENT: The purpose of the Parkline Trail program is to maintain Kalispell's premiere east/west bike/pedestrian connection through downtown, parks, and other trails and promote alternate means of transportation while enhancing the lives of citizens in our community. DEPARTMENT PERSONNEL: (1) - Parks Caretaker, and Seasonal Labor PARK LINE TRAIL ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 1 1 1 1 110 Salaries and payroll costs $51,627 $56,166 $53,860 $58,555 111 Salaries - seasonal $13,700 $26,866 $10,928 $25,042 121 Overtime: Call outs $0 $300 $0 $300 153 Health Insurance $9,355 $10,624 $10,169 $11,803 155 Retirement $5,104 $4,696 $4,403 $4,895 Subtotal $79,786 $98,652 $79,360 $100,594 Maintenance & Operations: 210 Office Supplies, equip./computers $10 $300 $0 $300 215 Equipment - not capital $371 $1,000 $0 $1,000 224 Janitorial Supplies $20 $400 $0 $400 229 Other Supplies (fertilizer, weed spray, seed)$1,411 $1,500 $1,558 $2,000 231 Gas $3,099 $4,500 $2,828 $4,500 241 Tools / Small Equipment /Safety equip $261 $1,700 $450 $600 355 Contract Services-Trail Maint./Weed Control/ Portables $0 $8,000 $18 $25,000 362 Equipment / Amenity Maintenance $740 $1,500 $375 $1,500 364 Landscape Materials (Hanging Baskets)$3,267 $3,500 $2,507 $3,600 367 Vandalism Repairs $494 $1,500 $56 $1,500 373 Dues & Training $824 $1,000 $443 $1,000 388 Medical services: Drug Testing $155 $150 $0 $150 395 Equipment Rental $0 $500 $0 $500 440 Irrigation Supplies $224 $1,200 $907 $1,200 452 Top soil, fiberous mulch & compost $0 $500 $0 $500 610/620 Debt Service - Mower $10,174 $18,710 $18,501 $18,296 Subtotal $21,050 $45,960 $27,643 $62,046 941 Equipment $79,000 $0 $0 $0 Total Trails $179,836 $144,612 $107,003 $162,640 EXPENDITURE DETAIL FUND: 2215-436-460457 48 PURPOSE OF THIS DEPARTMENT: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: The purpose of Kalispell's Urban Forestry is to administer, maintain, protect and expand the City’s urban forest landscape on public properties for Kalispell’s residents and businesses so that economic, environmental, safety and aesthetic benefits are maximized. FORESTRY FUND #2600 DEPARTMENT PERSONNEL: (1) Arborist Supervisor, (1) Arborist, and Forestry shares personnel costs of Parks and Recreation Director, Parks and Recreation Asst. Director, Parks Superintendent, Administrative Specialist, Assessment Coordinator and 5 Park Caretakers. The forestry budget supports the maintenance of 10,678 trees in public right-of-ways by providing pruning, planting and removal tree services. Forestry will also provide education on the importance and benefits of trees in the community through events such as Arbor Day. The FY26 Urban Forestry budget focuses on continuing to meet the prioritized schedule of removals, pruning and planting, utilizing both in-house crews and contracted services. This fiscal budget includes a new chip truck. FORESTRY FUND FUND #2600 The forestry fund receives almost all of its revenue from property assessments. The forestry fund should have enough cash available at July 1st (and January 1st) to pay expenditures, less expected revenues, through December (June). In the forestry fund, like other assessed operating funds, a beginning cash carryover of 55%-75% of budgeted expenditures has been sufficient to pay the fund expenditures through December if a balanced budget is presented. Beginning cash carryover was 180% for fiscal year 2025, is 138% for fiscal year 2026 and is estimated to begin fiscal year 2027 at 111-120%. 0 200 400 600 800 1000 1200 1400 1s t Q T 2 0 2 5 2n d Q T 2 0 2 5 3r d Q T 2 0 2 5 4t h Q T 2 0 2 5 1s t Q T 2 0 2 6 e s t 2n d Q T 2 0 2 6 e s t 3r d Q T 2 0 2 6 e s t 4t h Q T 2 0 2 6 e s t FORESTRY QUARTERLY CASH/EXP/REV (in 1000's) EXPENDITURES RECEIPTS BEG. CASH BAL. 49 FORESTRY ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 2600 FORESTRY OPERATIONS BEGINNING CASH 10100 CASH $1,060,791 $1,125,998 $1,125,998 $1,212,523 REVENUES 334121 Arbor Day Grant/ forestry charges $850 $850 $0 $850 334125 IRA and SUFR Equity Grants $20,000 $0 $0 $0 363010 Assessments $660,999 $650,000 $653,029 $650,000 363040 P. & I. on Assessments $1,921 $1,500 $1,635 $1,500 364030 Misc Revenue/Insurance Reimb $3,368 $0 $4,416 $0 365010 Arbor day Sponsors/Other Misc.$3,650 $4,000 $9,336 $4,000 371010 Investment Earnings $43,879 $20,000 $43,415 $25,000 381050 Inception of Loan (Compressor/Dump P/U)$46,719 $0 $0 $0 Total Revenue from operations $781,386 $676,350 $711,831 $681,350 Total Available $1,842,177 $1,802,348 $1,837,829 $1,893,873 EXPENDITURES Urban Forestry operations $716,179 $750,593 $625,306 $880,457 ENDING CASH CASH $1,125,998 $1,051,755 $1,212,523 $1,013,416 FUND: 2600-436-460433; 460435 PROJECTED REVENUE AND FUND SUMMARY 50 FORESTRY ACTUAL BUDGET ACTUAL BUDGET Forestry:FY23/24 FY24/25 FY24/25 FY25/26 460433 Personal Services: FTE's 3.80 3.90 3.90 3.90 110 Salaries and payroll costs $240,068 $271,737 $231,461 $277,230 111 Seasonal $55,102 $61,267 $34,521 $66,318 121 Overtime $42 $1,000 $0 $1,000 153 Health Insurance $51,650 $58,803 $50,063 $74,810 155 Retirement $22,321 $22,680 $20,565 $23,122 Subtotal $369,183 $415,487 $336,610 $442,480 Maintenance & Operations: 229 Office supplies /Other Supplies $4,392 $7,500 $5,456 $7,500 231 Gas $6,893 $8,500 $4,633 $8,500 241 Tools / Small Equipment /Safety equip $3,377 $5,200 $2,525 $5,200 345 Telephone & Communications $620 $700 $621 $700 354 Contract Services $168,942 $150,000 $132,025 $170,000 357 Forestry Grant $22,000 $0 $0 $0 358 EAB Monitoring/Arbor Day $1,819 $5,000 $4,021 $5,000 362 Equipment Maintenance $2,323 $3,000 $813 $3,000 364 Trees $8,423 $9,000 $8,023 $10,000 373 Dues & Training $1,512 $6,500 $2,616 $6,500 388 Medical services: Drug Testing $0 $400 $400 $400 395 Equipment Rental $6,844 $8,000 $0 $500 510 Liability & Property Insurance $6,783 $7,600 $5,827 $6,477 522 Administrative Transfer $23,177 $27,237 $27,237 $31,454 528 Information Technology Transfer $11,500 $13,807 $13,807 $13,481 521 Central Garage Transfer $10,268 $10,597 $10,597 $17,467 610/620 Principal & Interest (Compressor & Dump P/U)$609 $12,065 $11,931 $11,798 Subtotal $279,482 $275,106 $230,532 $297,977 Capital Outlay: 940 Truck Dump Bed W/Hydraulics, Equipment Trailer $67,514 $60,000 $58,164 $140,000 Total Forestry $716,179 $750,593 $625,306 $880,457 FUND: 2600-436-460433; 460435 EXPENDITURE DETAIL 51 DEVELOPER TREES FUND: 2601-436-460435; 460430 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 2601 DEVELOPER'S TREES BEGINNING CASH 10100 Cash $146,001 $142,289 $142,289 $141,449 10150 Cash - Admin Fees $1,798 $1,798 $1,798 $1,798 $147,799 $144,087 $144,087 $143,247 REVENUES 346080 Developer charges $0 $0 $0 $0 5% Admin Fee $0 $0 $0 $0 Total availabe $0 $0 $0 $0 EXPENDITURES 3xx Contract Services - Trees $3,712 $142,289 $840 $141,449 522 admin fees $0 $1,798 $0 $1,798 $3,712 $144,087 $840 $143,247 ENDING CASH 10100 Cash $142,289 $0 $141,449 $0 10150 Cash - Admin Fees $1,798 $0 $1,798 $0 $144,087 $0 $143,247 $0 PROJECTED REVENUE AND FUND SUMMARY 52 DEVELOPER TREES ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 DEVELOPER TREES 351 Empire Estates $0 $8,653 $0 $8,653 352 Appleway $0 $4,336 $0 $4,336 353 Siderius - Jaxson Ridge $0 $8,861 $0 $8,861 354 PW - W. Side Int. $0 $5,548 $0 $5,548 356 Sinopah $0 $667 $0 $667 357 Cottonwood $0 $1,928 $0 $1,928 359 Mountain Vista Estates $143 $14,706 $0 $14,706 360 Owl View TH $0 $3,780 $0 $3,780 361 Village Greens $857 $14,327 $280 $14,047 362 Westview Business Center $0 $948 $0 $948 363 Muskrat Slough $0 $1,390 $0 $1,390 364 Mountain Vista Estates IV $0 $17,300 $0 $17,300 365 Village Greens $0 $1,012 $0 $1,012 366 West View Estates $2,712 $8,187 $560 $7,627 367 Abigail Subdivision $0 $2,716 $0 $2,716 368 Northland $0 $16,407 $0 $16,407 369 Adler Homes - Santa Prop $0 $1,687 $0 $1,687 370 Village Greens $0 $5,233 $0 $5,233 371 Northland Ph. 5D $0 $15,190 $0 $15,190 372 Village Greens $0 $9,412 $0 $9,412 $3,712 $142,289 $840 $141,449 350 Admin Fees $0 $1,798 $1,798 Total Developer Trees $3,712 $144,087 $840 $143,247 FUND: 2601-436-460435; 460430 EXPENDITURE DETAIL 53 Page Fund Dept DEVELOPMENT SERVICES 54 2880 CD Revolving Loan 2,844$ 55 2881 CD Revolving Loan #2 13,000$ 56 2886 CD Miscellaneous 3,993$ 57 2866 Morning Star Project Grant 2,071,275$ 58 2867 Green Acres Project Grant 750,000$ 59 2941 Pro Housing Grant 1,100,000$ 60 2953 EPA Brownfields Assessment Grant 1,115$ 61 2955 EPA Brownfields Revolving Loan 586,435$ 62 2974 Airport Grant 613,849$ 63 2992 Safe Street Grant 3,962$ 64 2930 EECBG Grant 75,940$ 5,222,413$ SPECIAL REVENUE FUNDS COMMUNITY DEVELOPMENT-REVOLVING FUND ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash, Operating $93,280 $23,077 $23,077 $11,532 10162 Cash, Reserve for investment (S&C)$43,855 $43,855 $43,855 $58,520 $137,135 $66,932 $66,932 $70,052 REVENUES 373020 Loan Proceeds/Principal $6,673 $1,504 $2,287 $1,716 373010 Loan Proceeds/-Interest $243 $140 $113 $77 371010 Interest Earnings (inc S&C interest)$5,299 $2,500 $2,621 $2,500 383000 Transfer In - General Fund $0 $0 $0 $30,000 Total Revenue $12,215 $4,144 $5,021 $34,293 Total Available $149,350 $71,076 $71,953 $104,345 EXPENDITURES 353 Auditing $1,336 $1,500 $1,211 $1,144 354 Contract Services $1,082 $1,700 $690 $1,700 810 Redevelopment $80,000 $0 $0 $0 Total Expenditures $82,418 $3,200 $1,901 $2,844 ENDING CASH 10100 Cash, Operating $23,077 $8,197 $11,532 $35,719 10162 Cash, Reserve for s & c investment $43,855 $59,679 $58,520 $65,782 Total Cash $66,932 $67,876 $70,052 $101,501 FUND: 2880-480-470210 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION This is a fund established in 2005 that consolidates "all" of the various loan types the Department has in existence or will be starting. Each type of loan activity has its own line item number and can be easily identified for the audit or monitoring. 54 COMMUNITY DEVELOPMENT-REVOLVING FUND #2 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash, Operating $101,895 $12,650 $12,650 $13,073 $101,895 $12,650 $12,650 $13,073 REVENUES 373020 Loan Proceeds/Principal $8,612 $0 $0 $0 371010 Interest Earnings $2,618 $0 $423 $0 Total Revenue $11,230 $0 $423 $0 Total Available $113,125 $12,650 $13,073 $13,073 EXPENDITURES 354 Contract services $475 $0 $0 $0 711 Redevelopment $100,000 $0 $0 $13,000 Total Expenditures $100,475 $0 $0 $13,000 ENDING CASH 10100 Cash, Operating $12,650 $12,650 $13,073 $73 Total Cash $12,650 $12,650 $13,073 $73 FUND: 2881-480-470210 PROJECTED REVENUE AND FUND SUMMARY 55 COMMUNITY DEVELOPMENT PROJECTS ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: $0 $0 $0 $0 10150 CASH: Old School Redevelopment $276,639 $35,003 $35,003 $3,993 REVENUES 371010 Interest/Misc.$8,364 $100 $4,093 $0 Total Revenue $8,364 $100 $4,093 $0 Total Available $285,003 $35,103 $39,096 $3,993 Redevelopment/Grants/Transfers $250,000 $35,103 $35,103 $3,993 Total Expenditures $250,000 $35,103 $35,103 $3,993 10100 CASH: $0 $0 $0 $0 10150 CASH: Old School Redevelopment $35,003 $0 $3,993 $0 ENDING CASH FUND: 2886-480-470210 EXPENDITURES PROJECTED REVENUE AND FUND SUMMARY 56 MORNING STAR PROJECT GRANT FUND ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash $0 $0 $0 $0 REVENUE 334200 Mt Coal Endowment Program Grant (pass-thru)$0 $750,000 $0 $750,000 334121 WIIN Grant (pass-thru) $0 $178,000 $98,235 $401,765 334122 Renewable Resource Grant (pass-thru)$0 $125,000 $55,490 $69,510 334201 CDBG Grant (pass-thru)$0 $750,000 $0 $750,000 334202 DNRC Nonpoint Source Grant (pass-thru)$0 $0 $0 $100,000 Total Available $0 $1,803,000 $153,725 $2,071,275 EXPENDITURES 790 Redevelopment $0 $1,803,000 $153,725 $2,071,275 ENDING CASH 10100 Cash $0 $0 $0 $0 FUND: 2866-480-470230 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION The Morning Star Community has been awarded multiple grant awards to support critical water infrastructure improvements. Funding has been provided through the Montana Department of Commerce and the Montana Department of Natural Resources and Conservation (DNRC). These grants aim to assist small, underserved, and disadvantaged communities that face financial barriers to maintaining or upgrading drinking water systems. The funding is authorized under federal legislation, including the 2016 Water Infrastructure Improvements for the Nation (WIIN) Act and the Safe Drinking Water Act (SDWA). 57 GREEN ACRES PROJECT GRANT FUND BUDGET ACTUAL BUDGET FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash $0 $0 $0 REVENUE 334121 CDBG Grant - Green Acres Sewer (pass-thru)$750,000 $0 $750,000 Total Available $750,000 $0 $750,000 EXPENDITURES 790 Redevelopment - Green Acres $750,000 $0 $750,000 ENDING CASH 10100 Cash $0 $0 $0 FUND: 2867-480-470230 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION On December 13, 2023, the Department of Commerce awarded Green Acres Coummunity a $750,000 Coummunity Development Block Grant for wastewater updates. 58 PRO HOUSING GRANT BUDGET FY25/26 BEGINNING CASH 10100 Cash $0 REVENUE 331***Pro Housing Grant $1,100,000 Total Available $1,100,000 EXPENDITURES 354 Housing Study $150,000 820 Transfer to Water Fund $312,000 821 Transfer to Sewer Fund $312,000 822 Transfer to General Fund/Planning Dept.$326,000 Total Expenditures $1,100,000 ENDING CASH 10100 Cash $0 FUND: 2941-480-470230 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION The City of Kalispell’s PRO Housing Grant Program, funded through the U.S. Department of Housing and Urban Development, is focused on identifying and removing barriers to housing development. This initiative supports the hiring of a senior planner, updates to the city's Growth Policy, zoning and subdivision regulations, and the completion of a comprehensive housing study and utility facility planning. These efforts aim to increase housing supply, improve affordability, and prepare for future residential growth in alignment with community needs and development goals. 59 EPA BROWNFIELDS ASSESSMENT GRANT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash $1,115 $1,115 $1,115 $1,115 REVENUE 331090 EPA FUNDING $400,000 $0 $0 $0 $0 State Petro Reimbursement $0 $0 $0 $0 Total Revenue $0 $0 $0 $0 Total Available $1,115 $1,115 $1,115 $1,115 EXPENDITURES 470210-353 Cont. Serv - (State Petro Reimb)$0 $1,115 $0 $1,115 Total Expenditure $0 $1,115 $0 $1,115 ENDING CASH 10100 Cash $1,115 $0 $1,115 $0 FUND: 2953-480-470210/470215 PROGRAM DESCRIPTION PROJECTED REVENUE AND FUND SUMMARY The City has been awarded $400,000 for Brownfields Revitalization Project funds to be used for Phase 1 and Phase II Environmental Assessments. 60 EPA BROWNFIELDS REVOLVING LOAN FUND ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash $100,500 $100,500 $100,500 $104,210 REVENUE 331090 EPA Funding $2,560 $483,435 $0 $483,435 371010 Investment Earning $0 $0 $3,710 $0 Loan Principal and Interest $0 $0 $1,000 Total Revenue $2,560 $483,435 $3,710 $484,435 Total Available $103,060 $583,935 $104,210 $588,645 EXPENDITURES 470210 PETROLEUM 721 Subgrants 725 Revolved Funds $0 $100,500 $0 $103,000 470215 HAZARDOUS SUBSTANCES 721 Subgrants (FC Jail Project) $2,560 $583,935 $0 $586,435 ENDING CASH 10100 Cash $100,500 $0 $104,210 $2,210 FUND: 2955-480-470210 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION The City has been awarded $1,000,000 for a Brownfields Revolving Loan Program accepted 6/20/11. 61 AIRPORT MDOT GRANT estimated proposed ACTUAL BUDGET BUDGET BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH CASH: 010100 $0 $0 $0 $57,454 REVENUES Grant : 334025 MDT Aeronautics Division Grant($394,187)$0 $394,187 $394,187 $0 Airport MDOT Grant ($556,395)$0 $0 $0 $556,395 Total Revenue -$ 394,187$ 394,187$ 556,395$ Total Available -$ 394,187$ 394,187$ 613,849$ EXPENDITURES 934 Capital Improvements - lights/fencing $0 $394,187 $336,733 $57,454 935 Capital Improvements - Beacon Project / Taxiway Rebuild $0 $0 $0 $556,395 Total Expenditures $0 $394,187 $336,733 $613,849 ENDING CASH CASH: 010100 $0 $0 $57,454 $0 2974-430-430310 PROJECTED REVENUE AND FUND SUMMARY The Montana Aeronautics Board approved the City of Kalispell (Kalispell Airport Association) request for funding to support upgrades to the Airport runway lighting and security (fencing). Aeronautic Division (MDT) grants are eligible to provide funding for up to 100% of the airports share of non- federally funded projects. These grants are funded primarily by a $0.045 tax on general aviation fuel. There is no required matching funds, and the project will be managed by the Kalispell Airport Association. 62 SAFE STREET FOR ALL GRANT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: operating $0 $70,000 $70,000 $3,962 REVENUES 331055 Safe Streets Grant $520,000 $211,952 $308,048 $308,048 $0 334010 MT DOT Contribution $50,000 $0 $0 $0 383000 Transfer from2180 Downtown TIF $70,000 $0 $0 $0 Total Revenue $331,952 $308,048 $308,048 $0 Total Available $331,952 $378,048 $378,048 $3,962 EXPENDITURES 354 Planning Study $261,952 $378,048 $374,086 $3,962 Total Expenditures $261,952 $378,048 $374,086 $3,962 10100 CASH: operating $70,000 $0 $3,962 $0 FUND: 2992-480-470230 ENDING CASH PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION The City of Kalispell has been awarded $520,000 from the US Department of Transportations Safe Streets and Roads for All Grant Program for a planning study for the Downtown Corridor. This will provide for a thorough planning and community outreach effort involving multiple stakeholders for the Corridor. Total project budget will be $650,000 with a 20% match coming from the City of Kalispell ($80,000) and Montana Department of Transportation ($50,000). 63 EECBG Grant BUDGET ACTUAL BUDGET FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: Operating $0 $0 $0 REVENUES 331030 EECBG Grant $75,940 $0 $75,940 Total Available $75,940 $0 $75,940 EXPENDITURES 820 Transfer to public works funds (Hybrid Vehicle)$37,970 $0 37,970$ 821 Transfer to Parks (Hybrid Vehicle)$37,970 $0 37,970$ Total Expenditures $75,940 $0 $75,940 ENDING CASH 10100 CASH: Operating $0 $0 $0 FUND: 2930-480-470230 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION On Month Date, 2024 The Department of Energy awarded the City of Kalispell The Energy Efficiency and Conservation Block Grant (EECBG) Program is designed to assist states, local govenments, and Tribes in implementing strategies to reduce energy use, to reduce fossil fuel emissions, and to improve energy efficiency. 64 Page Fund Dept TIFS & OTHER 65-66 2180 Downtown TIF 3,988,067$ 67-68 2188 Westside TIF 6,186,439$ 69 2310 Old School Tech TIF 110,000$ 70 2311 Old School Industrial TIF 7,000$ 71-72 2312 Glacier Rail Park TEDD 85,806$ 73 2372 Health 1,588,000$ 11,965,312$ SPECIAL REVENUE FUNDS DOWNTOWN TAX INCREMENT DISTRICT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash $457,844 $994,633 $994,633 $1,362,812 Total Beginning Cash $457,844 $994,633 $994,633 $1,362,812 REVENUES 311100 Real Estate Taxes $642,747 $645,000 $687,010 $685,000 371010 Investment Revenue $24,971 $10,000 $43,264 $20,000 335230 Entitlement Share pmt $6,392 $6,378 $8,735 $6,392 312000 Penalty & Interest $1,637 $500 $3,138 $1,000 Bonded Debt - 3rd Ave E Water Main Replc $0 $2,656,035 $6,392 $2,656,035 Total Revenue $675,747 $3,317,913 $748,539 $3,368,427 Total Available $1,133,591 $4,312,546 $1,743,172 $4,731,239 EXPENDITURES Personal Services $66,724 $84,054 $66,172 $72,532 Redevelopment $72,234 $3,860,083 $314,188 $3,915,535 Total Expenditures $138,958 $3,944,137 $380,360 $3,988,067 ENDING CASH 10100 Cash Carry Over $994,633 $273,409 $1,362,812 $648,172 10130 Bond Reserves (restricted cash)$0 $95,000 $0 $95,000 $994,633 $368,409 $1,362,812 $743,172 FUND: 2180 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION Bonds sold in September 2005 required that all taxes be deposited in the debt service fund. The same will be true of any additional bonds sold for the redevelopment of the airport. Once debt service obligations are met, funds remaining can be transferred to this fund for use with other approved projects. 65 DOWNTOWN TAX INCREMENT DISTRICT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services FTE'S 0.50 0.60 0.60 0.60 480-470230 110 Salaries $54,793 $68,084 $54,124 $57,506 153 Health $7,328 $10,240 $7,938 $10,185 155 Retirement $4,603 $5,730 $4,110 $4,841 Subtotal $66,724 $84,054 $66,172 $72,532 353 Auditing $1,994 $3,048 $2,462 $3,000 356 Legal Survey/title search/appraisals/ contract services $240 $10,000 $20 $500 720 Parking Structure Reimbursement $0 $150,000 $0 $150,000 721 KBID Façade Program (5yr)$0 $0 $0 $15,000 791 Redevelopment - 3rd Ave E Water Main Replc - Bond $0 $2,557,035 $0 $2,557,035 792 Redevelopment 3rd Ave E Sidewalk R&R (carry)$0 $300,000 $0 $300,000 793 Redevelopment 3rd St E Sidewalk R&R (carry/new)$0 $200,000 $0 $250,000 790 Redevelopment activity $0 $450,000 $311,434 $450,000 820 Transfer to Safe Street Grant (City Match)$70,000 $0 $0 $0 Subtotal $72,234 $3,670,083 $313,916 $3,725,535 610/620 Debt Service-P & I 3rd Ave Water Main Replc $0 $190,000 $0 $190,000 Total $138,958 $3,944,137 $380,088 $3,988,067 FUND: 2180 EXPENDITURE DETAIL 66 WESTSIDE TAX INCREMENT DISTRICT "C" FUND: 2188-480-470230 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Operating $819,693 $3,454,166 $3,454,166 $5,507,719 Total Cash $819,693 $3,454,166 $3,454,166 $5,507,719 REVENUES 373010/20 NW Drywall-Principal/interest $33,276 $33,276 $33,276 $33,276 371010 Investment Earnings $75,823 $10,000 $134,847 $50,000 383005 Transfer from 3188 $3,150,000 $2,700,000 $2,700,000 $2,500,000 Total Revenue $3,259,099 $2,743,276 $2,868,123 $2,583,276 Total Available $4,078,792 $6,197,442 $6,322,289 $8,090,995 EXPENDITURES Personal Services $46,708 $63,896 $49,827 $54,980 M & O - Distribution or Redevelopment $577,918 $5,905,201 $764,743 $6,131,459 Total Expenditures $624,626 $5,969,097 $814,570 $6,186,439 ENDING CASH Operating $3,454,166 $228,345 $5,507,719 $1,904,556 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION The Westside Urban Renewal District was created to help redevelop the Gateway Mall area and assist with the Storm drainage problems in the area. Ordinance 1704 expanded and extended the life of the Westside Urban Renewal District for 25 years with the sale of an Urban Renewal Note in the amount of $500,000 to Rocky Mountain Bank. The District has since been expanded to include the Core Area Redevelopment Boundary. 67 WESTSIDE TAX INCREMENT DISTRICT ACTUAL BUDGET ACTUAL BUDGET COMMUNITY DEVELOPMENT FY23/24 FY24/25 FY24/25 FY25/26 Personal Services FTE'S 0.35 0.45 0.45 0.45 480-470230 110 Salaries-Admin $38,355 $51,631 $40,763 $43,579 153 Health $5,130 $7,961 $5,950 $7,770 155 Retirement $3,223 $4,305 $3,114 $3,632 Subtotal $46,708 $63,896 $49,827 $54,980 353 Audit $1,800 $3,200 $277 $3,200 354 Contract Services - Loan Software $0 $642 $1,890 $1,900 356 Telephone $168 $192 $14 $192 522 Administrative Transfer $1,535 $1,600 $1,335 $1,600 720 Redevelopment $574,415 $3,500,000 $109,389 $4,000,000 721 Redevelopment 3rd Ave E R&R (carry)$0 $949,567 $0 $949,567 722 Redevelopment PW Road and Drainage Improvement $0 $200,000 $131,838 $220,000 723 Redevelopment Meridian N. & E. Drainage Basin (carry/new)$0 $730,000 $0 $950,000 724 KBID Façade Program (5yr)$0 $0 $0 $5,000 820 Transfer to fund 2826 - 2 mile drive improvements $0 $520,000 $520,000 $0 Subtotal $577,918 $5,905,201 $764,743 $6,131,459 Total $624,626 $5,969,097 $814,570 $6,186,439 FUND: 2188 EXPENDITURE DETAIL 68 2310 OLD SCHOOL STATION TIF-TECHNOLOGY "G" amended ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Operating Cash -Redevelopment $38,473 $58,723 $58,723 $79,259 REVENUES 311110 Real Estate Property Taxes $67,143 $65,000 $75,267 $70,000 311200 Personal Property Taxes $15,595 $15,000 $13,665 $15,000 335230 HB124 Entitlement $4,063 $4,062 $4,062 $4,062 371010 Investment Earnings $1,964 $800 $2,828 $1,000 Total Revenue $88,765 $84,862 $95,822 $90,062 Total Available $127,238 $143,585 $154,545 $169,321 EXPENDITURES 35x SID Reimbursements $16,015 $20,000 $15,286 $15,000 820 Operating Transfer-Debt Service $52,500 $69,100 $60,000 $95,000 Total Expenditures $68,515 $89,100 $75,286 $110,000 ENDING CASH 10100 Operating Cash -Redevelopment $58,723 $54,485 $79,259 $59,321 FUND: 2310-480-470210 PROGRAM DESCRIPTION The Technology TIF was created to enable the development of the Tech Park by using the taxes paid by the property owners to pay down the infrastructure SID debt. Additionally the tax revenue generated can be used for other redevelopment activities as provided by Montana law and the developer agreement. City Council, in July 2011, approved an agreement with Glacier Investment Properties, owner of Lot 7, to reimburse the SID costs from their increment. This is a similar agreement as we have with Fed-Ex. PROJECTED REVENUE AND FUND SUMMARY 69 2311 OLD SCHOOL STATION TIF-INDUSTRIAL "H" ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash Operating-Redevelopment $5,451 $4,562 $4,562 $4,201 REVENUES 311100 Real Estate Taxes $4,937 $6,500 $5,417 $4,000 312000 Penalty & Interest $0 $0 $79 $0 371010 Investment interest $174 $50 $143 $100 Total Revenue $5,111 $6,550 $5,639 $4,100 Total Available $10,562 $11,112 $10,201 $8,301 EXPENDITURES 820 Operating Transfer-Debt Service $6,000 $6,000 $6,000 $7,000 Total Expenditures $6,000 $6,000 $6,000 $7,000 ENDING CASH 10100 Operating Cash -Redevelopment $4,562 $5,112 $4,201 $1,301 PROGRAM DESCRIPTION FUND: 2311-480-470210 PROJECTED REVENUE AND FUND SUMMARY The Industrial TIF was created to enable the development of the Tech Park by using the taxes paid by the property owners to pay down the infrastructure SID debt. Additionally the tax revenue generated can be used for other redevelopment activities as provided by Montana Law and the developer agreement. 70 2312 GLACIER RAIL PARK TEDD ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Operating Cash -Redevelopment $147,427 $289,373 $289,373 $289,265 REVENUES 311100 Real Estate Property Taxes $186,943 $185,000 $198,387 $200,000 311200 Personal Property Taxes $0 $0 $749 $400 315000 Penalty & Interest $750 $0 $349 $100 335230 Entitlement Share $49 $18 $56 $55 371010 Investment Earnings $7,173 $1,500 $7,871 $3,500 Total Revenue $194,915 $186,518 $207,412 $204,055 Total Available $342,342 $475,891 $496,785 $493,320 EXPENDITURES Personal Services $6,671 $7,561 $5,454 $6,406 M & O & Redevelopment $46,298 $214,648 $202,066 $79,400 Total Expenditures $52,969 $222,210 $207,520 $85,806 ENDING CASH 10100 Operating Cash -Redevelopment $289,373 $253,681 $289,265 $407,514 PROJECTED REVENUE AND FUND SUMMARY FUND: 2312-480-470210 PROGRAM DESCRIPTION Ordinance No. 1770, adopted by the Kalispell City Council on May 2, 2016, adopted the Glacier Rail Park Development Plan and established a targeted economic development district (TEDD) within the Glacier Rail Park Development Plan area. The purpose of the TEDD is to develop necessary infrastructure as needed and to encourage the location and development of value-adding industries within the Glacier Rail Park boundaries. The cost of which may be paid by the TEDD. 71 2312 GLACIER RAIL PARK TEDD ACTUAL BUDGET ACTUAL BUDGET COMMUNITY DEVELOPMENT FY23/24 FY24/25 FY24/25 FY25/26 Personal Services FTE'S 0.05 0.05 0.05 0.05 480-470230 110 Salaries-Admin $5,478 $6,059 $4,453 $4,930 153 Health $733 $993 $663 $1,063 155 Retirement $460 $508 $338 $413 Subtotal $6,671 $7,561 $5,454 $6,406 345 Telephone $24 $50 $2 $50 353 Audit $1,994 $3,048 $2,462 $2,800 522 Administrative Transfer $1,535 $1,550 $1,335 $1,550 795 Redevelopment/FCEDA reimb $42,745 $75,000 $63,267 $75,000 796 Redevelopment (fy25 Sidewalk)$0 $135,000 $135,000 $0 Subtotal $46,298 $214,648 $202,066 $79,400 Total $52,969 $222,209 $207,520 $85,806 FUND: 2312-480-470210 EXPENDITURE DETAIL 72 HEALTH-permissive levy REVENUE PROJECTION 16.15 19.00 19.00 21.75 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY23/24 FY24/25 BEGINNING CASH 10100 Cash on Hand 18,455$ 20,312$ 20,312$ 15,785$ REVENUE 311100 Real Estate taxes 1,199,864$ 1,440,000$ 1,435,540$ 1,530,000$ 311200 Personal Property taxes 18,200$ 20,000$ 10,521$ 15,000$ 312000 Penalty & Interest 2,600$ 1,500$ 2,457$ 1,500$ 335230 Entitlement 26,193$ 28,340$ 26,955$ 28,340$ Total Revenue 1,246,857$ 1,489,840$ 1,475,473$ 1,574,840$ Total Available 1,265,312$ 1,510,152$ 1,495,785$ 1,590,625$ EXPENDITURES 521000-810 Health Insurance -transfer to General Fund 1,130,000$ 1,200,000$ 1,200,000$ 1,250,000$ 521000-810 Health Insurance -transfer to PARKS 115,000$ 120,000$ 120,000$ 130,000$ 521000-810 Health Insurance -transfer to EMS -$ 190,000$ 160,000$ 208,000$ 1,245,000$ 1,510,000$ 1,480,000$ 1,588,000$ ENDING CASH Cash Carry over 20,312$ 152$ 15,785$ 2,625$ FUND: 2372-400-521000-810 PROGRAM DESCRIPTION This budget is used to track the revenue from the permissive mill levy which provides funding for health insurance premium increases. Health insurance premiums are budgeted in the General Fund by department. The revenue generated from the permissive levy is used to make an operating transfer to the General Fund, Parks, and Emergency Responder Fund. The State legislature restructured the method for calculating the amount to be levied with the permissive health levy. The calculation sets year 2000 as a base year and calculates the average increase per governmental employee times the number of employees. Since it is an average amount it is not necessary to adjust for single, married, 2 party, etc. The calculation takes into account the number of employees. 73 Page Fund 1 various Debt Service Funds 3,284,511$ 2 4150 Fire Pumper 1,917,000$ 4290 Sidewalk & Curb Construction 55,000$ 4347 SID 347 Morning Star Project 1,155,000$ 4348 SID 348 Green Acres Project 428,000$ 3 4 5 6 4393 American Recovery Act 48,473$ Total Capital Project Funds 3,603,473$ DEBT SERVICE FUNDS CAPITAL PROJECT FUNDS PROGRAM OF SERVICES DEBT SERVICE FUNDS CASH REVENUE EXP.CASH RATE FUND 7/1/2025 ANTICIPATED PROJECTION 6/30/2026 3%-4% V 2018 WESTSIDE TIF (Fund 3188) $4,960,000 19 yr $834,895 $2,999,844 $2,868,375 $966,364 Bond Totals $834,895 $2,999,844 $2,868,375 $966,364 4.50%2017 S&C $ 4,288 $164 $563 $560 $167 5.50%2018 S&C $ 7,145 $275 $1,000 $991 $284 4.75%2019 S&C $ 15,824 $415 $2,290 $2,260 $445 3.25%2020 S&C $ 4,046 $255 $582 $572 $265 3.25%2021 S&C $ 4,165 $66 $618 $606 $78 7.50%2022 S&C $ 14,381 $611 $2,660 $2,607 $664 8.50%2023 S&C $ 1,309 $10 $267 $261 $16 7.50%2024 S&C $ 34,574 $0 $30,271 $30,011 $260 S& C Totals $1,796 $38,251 $37,868 $2,179 3500 DEBT SERVICE (SID) REVOLVING FUND $79,433 $2,500 $0 $81,933 3500 BOND RESERVE - SID 344 $96,000 $0 $20,000 $76,000 5.27%2006 SID 344 - Old School Station $4,520,000 20 yr $10,222 $251,000 $242,130 $19,092 3.00%2013 SID 345 - The "Willows" $ 228,000 15 yr $23,268 $17,474 $20,365 $20,377 2.50%2026 SID 347 - Morning Star Project $647,000 DW, $508,000 WW $0 $92,400 $74,831 $17,569 2.50%2026 SID 348 - Green Acres Project $428,000 30yr $0 $27,107 $20,942 $6,165 SID Totals $208,923 $390,481 $378,268 $221,136 Total $1,045,614 $3,428,576 $3,284,511 $1,189,679 For a comprehensive list of the City of Kalispell debt, see page 14 of the Exhibits section. 1 FIRE PUMPER estimated proposed ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: operating $0 $0 $0 $0 REVENUES 380000 Revenue - Board of Investment Loan $0 $907,000 $0 $907,000 Revenue - Board of Investment Loan $0 $1,010,000 $0 $1,010,000 Total Revenue $0 $1,917,000 $0 $1,917,000 Total Available $0 $1,917,000 $0 $1,917,000 EXPENDITURES 944 Capital Outlay - FY23 Pumper Truck $0 $907,000 $0 $907,000 944 Capital Outlay - FY25 Pumper Truck $0 $1,010,000 $0 $1,010,000 Total Expenses $0 $1,917,000 $0 $1,917,000 CASH: operating $0 $0 $0 $0 INTENDED OUTCOMES FROM BUDGET EXPENDITURES: Replacement of two fire pumpers. ENDING CASH 4150-416-420400 PROJECTED REVENUE/EXPENDITURE AND FUND SUMMARY 2 PURPOSE OF THIS FUND: GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: 2. Provide the City and its residents access to competitive bids for sidewalk replacement. The FY26 budget represents a plan to continue the 50/50 curb and sidewalk program to encourage the replacement of deteriorating curbing and sidewalks to create a more aesthetically pleasing and functional pedestrian community. Also includes funds to support regulatory compliance for repair of non-compliant ADA sidewalks. 1. Provide the means for residents to participate in a cost sharing program for sidewalk SIDEWALK & CURB CONSTRUCTION ACCOUNT # 4290-410 This program is a means of encouraging the replacement of deteriorating sidewalks in order to maintain a safe pedestrian network. SIDEWALK & CURB CONSTRUCTION amended ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash:$0 $0 $0 $0 REVENUES 381004 Proceeds S & C Warrants $1,309 $34,574 $34,574 $55,000 Total Revenue $1,309 $34,574 $34,574 $55,000 Total Available $1,309 $34,574 $34,574 $55,000 937 Sidewalk Construction Costs $1,309 $9,659 $9,659 $25,000 938 Repair of Unsafe Sidewalks $0 $24,915 $24,915 $30,000 Total Expenses $1,309 $34,574 $34,574 $55,000 10100 Cash:$0 $0 $0 $0 EXPENDITURES ENDING CASH FUND: 4290-410-430234-937 PROJECTED REVENUE AND FUND SUMMARY 3 SID 347 MORNING STAR PROJECT BUDGET FY25/26 BEGINNING CASH 10100 Cash:$0 REVENUES 381004 Proceeds SID BONDS - Drinking Water $647,000 381005 Proceeds SID BONDS - Wastewater $508,000 Total Revenue $1,155,000 Total Available $1,155,000 950 Water Construction Costs $647,000 951 Wastewater Construction Costs $508,000 Total Expenditures $1,155,000 10100 Cash:$0 FUND: 4347-480-430246 EXPENDITURES ENDING CASH PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION This fund was established to account for the proceeds and expenditures related to the construction of the Morning Star infrastructure improvement project. Funded through bond proceeds, including contributions from the State Revolving Fund (SRF) and other grant sources, the project supports critical upgrades to water and sewer systems serving the Morning Star area. Repayment of the bonded debt is structured through Special Improvement District (SID) assessments levied on benefitting properties. 4 SID 348 GREEN ACRES PROJECT proposed BUDGET FY25/26 BEGINNING CASH 10100 Cash:$0 REVENUES 381004 Proceeds SID BONDS - Wastewater $428,000 Total Revenue $428,000 Total Available $428,000 950 Construction Costs $428,000 Total Expenditures $428,000 10100 Cash:$0 FUND: 4348-480-430246 EXPENDITURES The Green Acres Construction Bond Fund was established by the City of Kalispell to administer bond proceeds dedicated to water and sewer infrastructure upgrades in the Green Acres area. Funded through a combination of grant support and State Revolving Fund (SRF) financing, this restricted fund covers eligible construction costs in compliance with bond requirements. Repayment of the bonded debt is structured through Special Improvement District (SID) assessments levied on benefitting properties. ENDING CASH PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION 5 AMERICAN RESCUE PLAN - INFRASTRUCTURE CONST. ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash, Capital Project $5,433,047 $1,347,608 $1,347,608 $48,473 REVENUE 331000 American Recovery Act - local fiscal recovery $0 $0 $0 $0 331000 St of Mt Match $0 $0 $0 $0 Total Revenue $0 $0 $0 $0 Total Available $5,433,047 $1,347,608 $1,347,608 $48,473 EXPENDITURES 410-430550 950 Wtr/Swr Recovery Act Project(s) & L.S. #3 $3,372,696 $1,347,608 $1,299,135 $48,473 951 Downtown Wtr/Swr Main Recovery Act Proj.$712,743 $0 $0 $0 Total Expenses $4,085,439 $1,347,608 $1,299,135 $48,473 ENDING CASH 10100 Cash, Capital Project $1,347,608 $0 $48,473 $0 FUND: 4393-410-430550 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION The American Rescue Plan Act of 2021 included $19.5 billion of aide for cities and counties with populations under 50,000. This emergency legislative package was to provide the resources needed to address the ongoing COVID-19 public health crisis and spur a strong economic recovery. 6 Page Fund Dept 1-9 5210 Water 53,034,236$ 10-11 5211 Water System Impact Fees 1,154,873$ 12-19 5310 454 Sewer Operations & Billing 10,119,644$ 20-24 5310 455 Waste Water Treatment Plant 25,041,637$ 25-26 5311 Sewer System Impact Fees 5,041,283$ 27-32 5349 Storm Sewer 5,586,020$ 33-34 5348 Storm Sewer System Impact Fee 517,000$ 35-39 5510 Solid Waste 3,709,189$ 40 5720 American Rescue Plan - Infrastructure Const 945,200$ Total 105,149,081$ ENTERPRISE FUNDS PURPOSE OF THIS DEPARTMENT: Why does this department exist DEPARTMENT PERSONNEL: (17.25 FTE) .20 Public Works Director .20 Deputy Public Works Director .25 City EngineerEngineer III 1 Water Meter Maintenance Supervisor .15 Budget Resource Manager 1 Water Meter Maintenance Technician .50 Construction Inspector/Manager .50 Meter Reader .20 Office Manager 1 Water Production/Maintenance Supervisor .80 Engineer II 8 Water Production/Maintenance Operators .05 Road and Fleet Superintendent 1.25 Utility Billing Clerk .20 Administrative Assistant .25 Finance Director .10 General Laborer .15 City Accountant .60 Utility Management Superintendent .05 Assessment Coordinator .25 Engineering Tech/GIS/IT Support .25 Accounts Payable Clerk .25 Water Resource Manager GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: WATER FUND #5210 To provide safe, potable and palatable water for the needs of the domestic, commercial and industrial consumers. The FY26 budget supports expenditures for reconstruction of the lower zone storage tanks, the lead service line replacement project, new source water and transmission mains as part of the emerging containment response, and replacement of aged 1920’s era water main. This year the fund will continue to support growth in the community with the new elevated tower and wells project in the upper pressure zone. Additionally a new water operator position was added to support the ongoing operations and maintenance of the growing water system. 1. To operate the distribution and production facilities to meet Public Drinking Water Standards. 2. Provide drinking water that is safe to drink and palatable. 3. Maintain the system to achieve adequate pressure, minimize leaks, and provide flows for fire emergencies. 4. Replace old, deteriorated, water mains to promote safe drinking water and fiscal efficiencies for the water system customers. WATER FUND FUND #5210 The water fund receives almost all of its revenue from charges for services. The water fund should have a minimum operating cash carry forward of one-twelfth of annual operating expenses. Beginning operating cash carryover was 126% for fiscal year 2025, is 147% for fiscal year 2026, and is estimated to begin fiscal year 2027 at 100-110%. 0 5000 10000 15000 20000 25000 1s t Q T 2 0 2 5 2n d Q T 2 0 2 5 3r d Q T 2 0 2 5 4t h Q T 2 0 2 5 1s t Q T 2 0 2 6 e s t 2n d Q T 2 0 2 6 e s t 3r d Q T 2 0 2 6 e s t 4t h Q T 2 0 2 6 e s t WATER QUARTERLY CASH/EXP/REV (in 1000's) EXPENDITURES RECEIPTS BEG. CASH BAL. 1 WATER FUND (Operations & Billing) FUND: 5210-447-430550 amended ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Operating Cash $12,246,272 $13,723,175 $13,723,175 $19,436,297 10104 Equipment Replacement Cash $262,652 $382,652 $382,652 $465,870 10125 Meter Replacement Cash $633,296 $710,339 $710,339 $842,870 10127 Capital & Emergency Reserve-Target $400,000 $400,000 $400,000 $400,000 $400,000 10130 Bond Reserves (restricted cash)$218,346 $572,550 $572,550 $571,476 $13,760,566 $15,788,716 $15,788,716 $21,716,513 REVENUES 343210 Metered Water Sales (billed) (10100)$5,731,334 $6,591,034 $6,944,598 $7,261,000 for Equipment Replacement $120,000 $120,000 $120,000 $120,000 343230 Meter Replacement Fee (10125)$277,043 $270,000 $332,531 $280,000 383010 Impact Fee Admin - Transfer from impact fee fund (10100) $19,583 $18,250 $28,256 $5,000 383015 Debt service transfer from impact fees $250,000 $250,000 $250,000 $240,000 343260 Tower Lease/Tag fees/Energy BLK & PRO Grant (10100)$173,252 $151,328 $1,585,039 $429,585 371010 Interest Earnings (10100)$667,131 $200,000 $664,529 $300,000 Bonded Debt- Lower Zone Reservoir #1 $0 $6,780,000 $3,465,776 $4,426,224 Bonded Debt- Lower Zone Reservoir #2 $0 $7,298,000 $0 $6,057,075 Bonded Debt - 1 MG Storage Tank & Well $13,693,520 $5,176,576 $2,313,849 $2,862,727 Bonded Debt - Emerging Contaminants Response $0 $23,645,000 $1,617,392 $22,088,568 Bonded Debt - Lead Inventory replc $0 $3,762,219 $0 $3,119,205 Total Revenue $20,931,863 $54,262,407 $17,321,970 $47,189,384 Total Available $34,692,429 $70,051,123 $33,110,686 $68,905,897 EXPENSES EXPENSES FROM RATES $5,364,397 $12,920,442 $4,946,082 $13,316,768 Expenses from Meter Cash (10125)$200,000 $200,000 $200,000 $360,914 Bonded Debt- Lower Zone Reservoir #1 $0 $6,700,000 $3,465,776 $4,332,211 Bonded Debt- Lower Zone Reservoir #2 $0 $7,214,500 $0 $5,973,575 Bonded Debt - 1 MG Storage Tank & Well $13,339,316 $5,100,676 $2,314,923 $2,785,753 Bonded Debt - Emerging Contaminants Response $0 $23,645,000 $1,617,392 $22,088,568 Bonded Debt - Lead Inventory replc $0 $3,621,509 $0 $3,026,447 Depreciation $950,000 $1,150,000 $0 $1,150,000 Total All Departments $19,853,713 $60,552,127 $12,544,173 $53,034,236 add back depreciation $950,000 $1,150,000 $1,150,000 $1,150,000 ENDING CASH 10100 Operating Cash $13,723,175 $8,069,076 $19,436,297 $14,441,286 10104 Equipment Replacement Cash $382,652 $446,921 $465,870 $499,698 10125 Meter Replacement Cash $710,339 $780,339 $842,870 $761,956 10127 Capital & Emergency Reserve-Target $400,000 $400,000 $400,000 $400,000 $400,000 10130 Bond Reserves (restricted cash)$572,550 $952,660 $571,476 $918,720 Total cash $15,788,716 $10,648,997 $21,716,513 $17,021,661 PROJECTED REVENUE AND FUND SUMMARY 2 WATER FUND SUMMARY ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: Water Billing $176,898 $225,730 $176,665 $207,796 Water Operations $1,047,727 $1,386,368 $1,196,041 $1,508,730 Subtotal $1,224,626 $1,612,098 $1,372,706 $1,716,526 Maintenance & Operations: Water Billing Services $195,165 $221,000 $227,332 $229,132 Water Operations $1,004,332 $2,232,560 $1,270,710 $2,260,662 Subtotal $1,199,497 $2,453,560 $1,498,042 $2,489,794 Capital Outlay from Rates: Water Operations $2,686,477 $7,215,835 $918,657 $7,963,628 Subtotal $2,686,477 $7,215,835 $918,657 $7,963,628 Debt Service: Water $453,798 $1,838,949 $1,356,677 $1,507,734 Subtotal $453,798 $1,838,949 $1,356,677 $1,507,734 Total $5,564,397 $13,120,442 $5,146,082 $13,677,682 Capital Outlay - Bonded Project $13,339,316 $46,281,685 $7,398,091 $38,206,554 Capital Outlay - Meter Replacement funds:(10125)$0 $0 $0 $0 Depreciation (non-cash item)$950,000 $1,150,000 $1,150,000 $1,150,000 Total $19,853,713 $60,552,127 $13,694,173 $53,034,236 EXPENDITURE SUMMARY 3 WATER OPERATIONS FUND: 5210-447-430550 amended ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 13.40 13.65 13.65 14.65 110 Salaries & Wages $806,012 $1,033,862 $911,336 $1,122,144 111 Seasonal Salaries $0 $5,000 $0 $5,000 121 Overtime/Call Outs $18,013 $20,000 $15,125 $20,000 153 Health Insurance $151,121 $243,429 $195,675 $270,421 155 Retirement - PERD $72,581 $84,077 $73,905 $91,164 Subtotal $1,047,727 $1,386,368 $1,196,041 $1,508,730 Maintenance & Operations: 210 Computers/Software/GIS/Office Supplies $12,080 $34,000 $31,422 $34,000 218 Equip. (non-capital)/Safety Equip & Supplies $3,859 $9,500 $8,051 $9,500 226 Chlorine & Chemical $51,483 $90,000 $44,817 $90,000 229 Other Supplies/Janitorial/Consumable Tools $2,713 $4,650 $3,315 $4,650 231 Gas & Oil $38,758 $40,000 $31,047 $42,000 312 Postage & Printing $104 $1,000 $180 $1,000 336 Licenses / Public Water Supply Fee $18,528 $20,000 $18,881 $20,000 341 Electricity $172,821 $210,000 $195,130 $273,000 344 Natural Gas $10,405 $16,000 $10,213 $16,000 345 Communications $11,259 $15,500 $11,613 $15,500 349 Lab Services $25,532 $40,000 $10,710 $40,000 352 Contract Services - Cellular Hosting Fee $26,811 $50,000 $38,291 $50,000 353 Auditing $9,243 $15,234 $16,228 $16,500 354 Contract Services $20,870 $56,000 $36,458 $56,000 355 Noffsinger Transmission Condition Assessment $68,911 $0 $0 $0 356 Wtr Rights/Modeling/Reviews/Rate Study $50,750 $285,000 $155,558 $285,000 357 Facility Master Plan/Impact Fee Study $0 $400,000 $8,956 $350,000 362 Repair & Maint./Equip Maint/Radios/Equip Rental $3,729 $15,000 $4,353 $15,000 366 Building & Grounds Maintenance $5,197 $15,000 $5,101 $15,000 373 Dues & Training $6,380 $14,000 $11,925 $14,500 388 Medical/Drug Testing $360 $700 $820 $700 410 Construction Materials $38,390 $55,000 $29,042 $55,000 422 Hydrants $14,786 $12,500 $9,237 $15,000 423 Materials - Mains $8,944 $17,000 $4,716 $17,000 424 Materials - Service lines $13,853 $20,000 $2,494 $20,000 425 Materials - Wells/Pumps (carry/new)$68,618 $448,000 $241,189 $406,811 con't EXPENSE DETAIL 4 WATER OPERATIONS 5210-447-430550 amended ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Maintenance & Operations Continued: 510 Property & Liability Ins.$46,801 $49,796 $49,947 $81,742 512 Uninsured Loss-Deductible & Goodwill Expenditures $1,000 $10,000 $1,000 $10,000 521 Central Garage Transfer $46,173 $43,254 $43,254 $44,909 522 Administrative Transfer $136,863 $142,216 $142,216 $151,974 528 Information Tech. Transfer $89,111 $99,210 $104,546 $105,876 532 Lease Pmt (Silverbrook Well)$0 $4,000 $0 $4,000 Subtotal $1,004,332 $2,232,560 $1,270,710 $2,260,662 490200 610/620 Principal, Interest, Fiscal Fees $453,798 $1,838,949 $1,356,677 $1,507,734 Capital Outlay - Operating funds (rates): 925 N. Main Well-Noffsinger Replc (carry)$1,606,143 $557,120 $228,984 $0 930 Contract Main Upsize $0 $0 $0 $350,000 935 Meter System Replacement (carry/new)$382,544 $487,689 $328,331 $520,272 940 Machinery & Equipment $340,241 $62,059 $36,782 $92,500 950 Water Main Rehab & Replacement $6,101 $25,000 $0 $50,000 951 SCADA Control System Upgrades (carry/new)$3,312 $41,500 $4,439 $62,061 952 8th Ave W R&R $23,042 $0 $0 $0 953 Grandview Well Roof Replacement (carry)$0 $20,000 $0 $20,000 954 1MG Storage Tank & Well (carry) $212,406 $573,364 $163,205 $410,159 955 Lead Service Line Replacements(carry)$0 $0 $0 $100,000 956 Covered Equipment Storage $0 $0 $0 $50,000 967 Westview Well Rehabilitation $37,826 $102,174 $71,623 $0 968 Buffalo Hill Booster Station Ph 1 & Ph 2 (carry)$0 $165,000 $0 $165,000 969 Lower Zone Reservoirs #1 & #2 Replc (carry)$74,862 $3,079,929 $85,293 $2,994,636 970 Design-Northwest Well #2 (carry)$0 $307,000 $0 $307,000 972 6th St W R&R $0 $0 $0 $1,047,000 973 10th Ave W from 4th-8th R&R (carry)$0 $1,795,000 $0 $1,795,000 Subtotal $2,686,477 $7,215,835 $918,657 $7,963,628 430551 Capital Outlay-Bonded: 939 Emerging Contaminants Response $0 $23,645,000 $1,617,392 $22,088,568 954 1 MG Storage Tank & Wells (carry)$13,339,316 $5,100,676 $2,314,923 $2,785,753 955 Lead Service Line Replacements(carry)$0 $3,621,509 $0 $3,026,447 969 Lower Zone Reservoirs #1 Replc (carry)$0 $6,700,000 $3,465,776 $4,332,211 971 Lower Zone Reservoirs #2 Replc $0 $7,214,500 $0 $5,973,575 Subtotal $13,339,316 $46,281,685 $7,398,091 $38,206,554 EXPENSE DETAIL 5 WATER OPERATIONS 5210-447-430550 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 430550 Capital Outlay-Meter Funds (010125): 426 Meters - Replacement $0 $0 $0 $0 Subtotal $0 $0 $0 $0 510400-831 Depreciation Expense $950,000 $1,150,000 $1,150,000 $1,150,000 Total Water Facilities $19,481,650 $60,105,397 $13,290,176 $52,597,308 430560 Water Billing: Personal Services: FTE's 2.55 2.55 2.55 2.55 110 Salaries & Wages $139,474 $157,638 $137,714 $161,092 153 Health Insurance $25,802 $54,951 $27,623 $33,282 155 PERD $11,622 $13,141 $11,328 $13,422 Subtotal $176,898 $225,730 $176,665 $207,796 Maintenance & Operations: 210 Office Supplies/Computers $5,165 $10,000 $4,328 $10,000 353 Auditing $3,958 $3,500 $2,827 $4,000 354 Billing Costs/Grizzly Sec. & Mail Room $53,860 $55,000 $56,482 $58,000 355 Billing Costs/bank & cc fees, CenturyLink $36,270 $42,000 $48,092 $42,000 356 Billing costs/printing, shredding $473 $1,000 $900 $1,000 373 Dues & Training $1,748 $4,000 $1,487 $4,000 522 Administrative Transfer $13,194 $16,568 $16,568 $15,763 528 Information Tech. Transfer $80,497 $88,932 $96,648 $94,369 Subtotal $195,165 $221,000 $227,332 $229,132 Total Billing $372,063 $446,730 $403,997 $436,928 Grand Total Water Fund $19,853,712 $60,552,127 $13,694,173 $53,034,236 Line Item Detail: Water Fund 110 Personnel Services - Includes an additional FTE Addition of one full time Operator 210 Computer/Software/GIS/Office Supplies - $34,000 Includes funds for annual software licenses, including City Works, SCADA, GIS and to meet the computer replacement schedule. Includes scheduled replacement of the firewall at Buffalo Hill site and the network switch at water shop. 226 Chlorine & Chemicals - $90,000 Includes $20,000 to replace (2) Chlorine Analyzers with controllers which have met their designed lifespan. EXPENSE DETAIL FY 2026 BUDGET HIGHLIGHTS 6 WATER OPERATIONS FUND: 5210-447-430550/560 Line Item Detail: Water Fund 341 Electricity - $273,000 Increase is due to an electrical rate increase and for the addition of three new wells coming online. 356 Consultants - $285,000 $85,000 Water Rights Acquisition, Water Modeling and Construction Reviews, $180,000 Rate Study, and $20,000 for required close-out inspections for water projects. 357 Consultants-Facility Master Plan/Impact Fee Study - $350,000 These funds support and update the 2018 Water Facility Plan. Water Facility planning provides planning and guidelines for current and future water projects within the City. Facility planning will update the City’s modeling and be integrated into the GIS system, as well as support the development of future capital projects for budget and impact fee report updates. 425 Materials Pumps/Wells - Total $406,811 - Carryover $206,811, New Appropriation $200,000 Material costs for replacement/maintenance parts for (12) well pumps, and 4 booster pumps. $17,000 is allocated for the purchase of a GS-12 Tank Mixer for Reservoir #1 Capital Outlay: Operating Funds (Rates) 935 Meter System Replacement Project - Total $520,272 - Carryover $159,358, New Appropriation $360,914 This project replaces current 19+ year old mobile metering system with a cellular reading system. Cellular metering system provides on demand readings, daily reports (leaks, backflow, etc.) and sends directly to billing office. Provides customers with direct access to daily consumption and ability to manage water usage and set up leak alerts. Meters would be changed over to cellular over a 10 yr period (W-RR-10). 940 Machinery & Equipment - Total $92,500 $80,000- Scheduled replacement of 2012 Service Truck with Service Body, Lift Gate and Plow Mount. $4,167 - Front End Loader Forks - Cost split between Street, Water, Sewer, Storm, Solids Wste, WWTP - Total Cost $25,000 $8,333 - Steel Road Plates - Cost split between Water, Sewer, and Storm - Total Cost $25,000 950 Water Main Repair, Rehabilitation and Replacement - $50,000 This project allows for the reconstruction, replacement or repair of water mains breaks, or water mains that have deteriorated and are approaching failure (W-RR-22). 951 SCADA System Upgrades/Improvements - Carryover $37,061 & New Appropriation $25,000 - Total $62,061 The SCADA system utilizes complex software to operate, control, and monitor water system facilities. This continued allocations ensures funding for all unforeseen upgrades and maintenance to the SCADA system and supporting equipment (W-O-01). Increase in funds is for the configuration of the new Buffalo Hill SCADA computer. 953 Grandview Well Roof Replacement - Carryover $20,000 The Grandview Well Roof Replacement project involves the replacement of the current roofing material. A recent inspection has revealed that the existing roof has reached the end of its designed lifespan. FY 2026 BUDGET HIGHLIGHTS 7 WATER OPERATIONS FUND: 5210-447-430550/560 Line Item Detail: Water Fund Continued Capital Outlay: Operating Funds (Rates) Cont. 956 Covered Equipment Storage - $50,000 Need to build a covered structure for equipment that is currently being stored outside. 968 Buffalo Hill Booster Station Phase 1 & 2 Upgrades - Carryover $165,000 This project consists of replacing Boosters (#1, #2, and #3), Electrical and I&C upgrades, process piping upgrades, and building modifications, which allows the City to continue to use this station for emergency transfer and localized system pressure maintenance. (W-O-03) 970 Design - Northwest Well #2 - Carryover $307,000 Funds to begin well location, water rights, permitting, and design work for a potential new well source in the City's upper pressure zone (W-W-02). 972 6th St W R&R from 5th to 8th Ave W - $1,047,000 This project was identified by the risk assessment process. The project replaces approx. 800' of 1920's era 8" cast iron water main on 6th St W from 5th Ave W to 8th Ave W (W-RR-03). 973 10th Ave W from 4th-8th R&R - Carryover $1,795,000 This project is initiated by water main breaks inside the project area. This project replaces approx. 1,500' of 1920's era 6" cast iron water main on 10th Ave W from 4th St W to 8th St W (W-RR-17). consumption and ability to manage water usage and set up leak alerts. Meters would be changed over to cellular over a 10 yr period (W-RR-10). Capital Outlay: Bonded Debt 939 Emerging Contaminants Two Well Replacement/Supplement - Carryover $22,088,568 Replacement and/or supplemental water sources to address PFAS detection in existing Armory and Grandview Wells (W-W-07). Capital Outlay: Bonded Debt and Operating Funds (Rates) 955 Lead Service Line Replacements - Total $3,126,447 - $3,026,447 Bond and $100,000 Rates This project would support engineering and contractor costs in replacement of lead service lines. The SRF Loan program offers 60% forgiveness on the loan. The city would pay the remaining 40% at 1.5% interest rate (W-RR-26). Bonded Debt $10,305,786 & Rates Carryover $2,994,636 969/971 Lower Zone Reservoir #1 & #2 Rehabilitation & Replacement - Total $13,300,422 Tank #1 Replacement-This project will replace the 1.7 MG tank, Tank 1 of 2 that supports the city water system's lower pressure zone. The existing tank will be removed and replaced with a 2.5 MG concrete tank, in addition to piping and valve replacements necessary for connection to the water distribution system (W-RR-11). Tank #2 Replacement-This project will replace the 2.7 MG tank, Tank 2 of 2 that supports the city water system's lower pressure zone. The existing tank will be removed and replaced with a 2.5 MG concrete tank, in addition to piping and valve replacements necessary for connection to the water distribution system (W-RR-11). FY 2026 BUDGET HIGHLIGHTS - con't. 8 WATER OPERATIONS FUND: 5210-447-430550/560 Line Item Detail: Water Fund Continued Capital Outlay: Bonded Debt and Operating Funds (Rates) Bonded Debt Carryover $2,785,753 Rates Carryover $410,159 954 1 MG Elevated Storage Tank and Wells - Total $3,195,912 Construct a 1 MG elevated water storage tank in northern region of the City's upper pressure zone and drill a new municipal water supply well (NW Well #1) along with the addition of a 1,600 gpm pump station in the City's upper pressure zone (W-T-01, W-W-01, & W-W-02). Capital Outlay - from Rate (10100) & Impact Fee funds (10120) 930 Contract Main Upsize - Total $1,175,719 - Carryover $725,719 and New Appropriation of $100,000 from Impact Fees, $350,000 New Appropriation from Rates Funds required for small city requested upsizing of private development infrastructure necessary for future demand (W-GD-02). Capital Outlay - Impact Fee funds (10120) 424 Meters -Total $84,154 New Services (W-GD-01) FY 2026 BUDGET HIGHLIGHTS - con't. 9 WATER SYSTEM IMPACT FEES FUND: 5211-447-430555 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Beginning Cash 10100 Cash: Admin. Fees $37,943 $37,943 $37,943 $37,943 10120 Cash: Water Impact Fees $1,038,222 $985,284 $985,284 $1,230,869 Total Cash $1,076,165 $1,023,227 $1,023,227 $1,268,812 Revenue 343225 Impact fees (less admin)$444,020 $356,750 $536,871 $380,000 343225 5% Admin (to 5210)$19,583 $18,250 $28,256 $5,000 371010 Interest Revenue - Impact fee cash $38,589 $25,000 $43,589 $25,000 Total Revenue $502,192 $400,000 $608,716 $410,000 Total Available $1,578,357 $1,423,227 $1,631,943 $1,678,812 Expenses 900 Capital from Water Impact Fees $285,547 $809,873 $84,875 $909,873 825 Admin. Fees - Transfer to water $19,583 $18,250 $28,256 $5,000 820 Debt Service Transfer(impact fee portion)$250,000 $250,000 $250,000 $240,000 Total Expenses $555,130 $1,078,123 $363,131 $1,154,873 Ending Cash 10100 Cash: Admin. Fees $37,943 $37,943 $37,943 $37,943 10124 Cash: Water Impact Fees $985,284 $307,161 $1,230,869 $485,996 Total Cash $1,023,227 $345,104 $1,268,812 $523,939 PROJECTED REVENUE AND FUND SUMMARY 10 WATER SYSTEM IMPACT FEES ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 447-430555 Capital Outlay - Impact Fee funds (10120) 930 Contract Main Upsize (Impact fee Acct) Carry/New $126,329 $725,719 $0 $825,719 424 Meters - New Development $73,552 $84,154 $84,875 $84,154 954 1MG Elevated Storage Tank & Wells $85,666 $0 $0 $0 Total Capital from Impact Fee Funds $285,547 $809,873 $84,875 $909,873 825 Transfer to 5210 for admin $19,583 $18,250 $28,256 $5,000 820 Transfer to 5210 for debt $250,000 $250,000 $250,000 $240,000 Total Water Impact Fee Funds $555,130 $1,078,123 $363,131 $1,154,873 FUND: 5211-447-430555 EXPENDITURE DETAIL PROGRAM DESCRIPTION An Impact Fee committee oversees the recommendations for use of these funds. Impact fees can be used for capital purchases and projects related to growth. Amounts budgeted are purchases of items approved on the capital improvement plan. Capital purchases must have a minimum 10 year life. 11 PURPOSE OF THIS DEPARTMENT: WWTP DEPARTMENT PERSONNEL: (9.90 FTE) .20 Public Works Director 1 WWTP Manager .10 City EngineerDeputy Public Works Director 1 Environmental Specialist/Industrial Pretreatment .10 Administrative CoordinatorEngineer III 5 WWTP Operators .15 Budget Resource Manager 2 WWTP Chemists .10 Office Manager .25 Water Resource Manager SEWER DEPARTMENT PERSONNEL: (7.90 FTE + 1 Unfunded FTE) .15 Public Works Director .25 Accounts Payable Clerk .15 City EngineerDeputy Public Works Director .25 Engineering Tech/GIS/IT Support .15 Budget Resource Manager 3 Sewer Maintenance Technician .50 Construction Inspector/Manager .50 Storm/Sewer Maintenance Supervisor .20 Office Manager .05 Assessment Coordinator .40 Engineer II .50 Meter Reader .15 City EngineerEngineer III .75 Utility Billing Clerk .20 Administrative Assistant .15 Finance Director .05 Road and Fleet Superintendent .25 Assistant Finance Director .25 Water Resource Manager GOALS OF THIS DEPARTMENT: WWTP regulations. 3. Perform preventative maintenance on sewer conveyance and facilities to ensure optimum system operations. INTENDED OUTCOMES FROM BUDGET EXPENDITURES The sewer operation budget supports the replacement of the aged sewer collection infrastructure including over four blocks of aged sewer pipe, and the upsizing of a regional lift station on the north side of the city to support new growth. The WWTP budget provides means to continue preventative maintenance and replacements of the equipment within the plant. Rehabilitation of the fermenter is scheduled to happen this year along with the construction of a new Equalization Basin, initiating the construction of covers for the secondary clarifier and improved screening for influent wastewater. This budget also allows for the continued efforts to maintain permit compliance, permit renewal efforts, and evaluation of long-term adherence to discharge regulations. 1. To ensure conveyance of wastewater in the community to the WWTP. SEWER COLLECTION 2. Economically maintain facilities for maximum operational functions and equipment longevity. SEWER DEPARTMENT FUND #5310 3. Maximize secondary use of treatment biosolids. 1. To protect the health of the community by discharging wastewater that meets state and federal 2. Economically maintain facilities to ensure maximum operational functions and equipment longevity. Maintain and operate the wastewater collection and treatment facility to have a minimum impact on the environment and enhance the quality of life for the community. SEWER FUND FUND #5310 The sewer fund receives almost 100% of its revenue from charges for services. The sewer fund should have a minimum operating cash carry forward of one-twelfth of annual operating expenses. Beginning operating cash carryover was 247% for fiscal year 2025, is 121% for fiscal year 2026, and is estimated to begin fiscal year 2027 at 80-90%. 0 5000 10000 15000 20000 25000 1s t Q T 2 0 2 5 2n d Q T 2 0 2 5 3r d Q T 2 0 2 5 4t h Q T 2 0 2 5 1s t Q T 2 0 2 6 e s t 2n d Q T 2 0 2 6 e s t 3r d Q T 2 0 2 6 e s t 4t h Q T 2 0 2 6 e s t SEWER QUARTERLY CASH/EXP/REV (in 1000's) EXPENDITURES RECEIPTS BEG. CASH BAL. 12 SEWER - (Operations, Billing & Wastewater Treatment) FUND: 5310 amended ACTUAL BUDGET ACTUAL BUDGET BEGINNING CASH FY23/24 FY24/25 FY24/25 FY25/26 10100 Operating (includes $400,000 reserve) $12,130,134 $15,469,534 $15,469,533 $19,691,927 10125 WWTP Capital Replacement $721,147 $749,799 $749,799 $438,217 10126 Equip Replacement Cash $240,600 $368,600 $368,600 $496,600 1013x Bond Reserves $737,500 $878,544 $878,544 $884,589 $13,829,381 $17,466,476 $17,466,476 $21,511,333 REVENUES 343310 SEWER SERVICE-billed (10100)$8,384,802 $8,522,000 $8,823,377 $8,769,500 for Equipment Replacement $128,000 $128,000 $128,000 $140,000 343360 Misc.,Energy Block Grant, SLIPPA & PRO Grant ; (10100)$1,309 $129,310 $44,098 $431,482 383010 Impact Fee Admin - Transfer from impact fee fund (10100) $100,000 $60,000 $57,617 $17,500 383015 Debt service transfer from impact fees $1,300,000 $1,150,000 $1,150,000 $1,150,000 Sanitary Bond Debt-LS #9 & LS #3 $1,832,922 $236,388 $165,123 $0 WWTP Bonded Debt-EQ Basin/Fermenter/Biosolids Facility $0 $19,824,878 $0 $16,026,128 371010 Interest-operations (10100)$625,700 $100,000 $739,758 $300,000 Interest-WWTP/Capital Replc (10125)$10,000 $20,000 $20,000 $20,000 Total Revenue $12,382,733 $30,170,576 $11,127,973 $26,854,610 Total Available $26,212,114 $47,637,052 $28,594,449 $48,365,943 EXPENSES Expenses from rates $6,105,837 $13,987,112 $6,592,456 $17,068,316 Sanitary equip/wwtp equip. Replacement Funds (10125/10126)$497,923 $693,898 $331,582 $769,227 Capital Outlay/Bonded Debt-L.S. #9 (carry)$191,878 $159,078 $159,078 $0 Capital Outlay/Bonded Debt-L.S. #3 (carry)$1,500,000 $71,265 $0 $0 Capital Outlay/Bonded Debt -EQ Basin/Fermenter/Biosolids $0 $19,436,878 $0 $15,523,737 Depreciation (non cash expense)$1,750,000 $1,800,000 $1,800,000 $1,800,000 Total Expenses $10,045,638 $36,148,230 $8,883,116 $35,161,280 Add non cash exp to cash (wwtp repl/depr)$1,750,000 $1,800,000 $1,800,000 $1,800,000 ENDING CASH 10100 Operating (includes $400,000 reserve) $15,469,533 $10,987,403 $19,691,927 $12,835,765 10125 WWTP Capital Replacement $749,799 $548,201 $438,217 $193,990 10126 Equip Replacement Cash $368,600 $480,628 $496,600 $587,928 1013x Bond Reserves (restricted funds)$878,544 $1,272,589 $884,589 $1,386,980 $17,466,476 $13,288,823 $21,511,333 $15,004,663 PROJECTED REVENUE AND FUND SUMMARY 13 SEWER FUND SUMMARY FUND: 5310-454-430620-630/455-430640 amended ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: Sewer billing $159,489 $168,248 $170,874 $176,500 Sanitary Sewer $503,647 $596,766 $528,431 $612,470 WWTP & LAB $905,326 $1,057,153 $994,734 $1,134,210 Subtotal $1,568,462 $1,822,167 $1,694,039 $1,923,180 Maintenance & Operations: Sewer Billing services $193,341 $230,996 $229,295 $227,087 Sanitary Sewer $480,972 $1,076,131 $541,536 $1,054,854 WWTP & Lab $1,255,404 $2,319,217 $1,507,711 $2,295,902 Subtotal $1,929,717 $3,626,344 $2,278,542 $3,577,843 Capital Outlay from rates: Sanitary Sewer Operation $806,073 $5,115,147 $150,769 $6,354,744 WWTP & Lab $0 $1,029,000 $230,154 $2,849,846 Subtotal $806,073 $6,144,147 $380,923 $9,204,590 Debt Service: Sanitary Sewer $265,749 $720,501 $699,385 $688,989 WWTP $1,085,836 $1,223,953 $1,085,111 $1,223,714 Subtotal $1,351,585 $1,944,454 $1,784,496 $1,912,703 City/Evergreen Replacement funded from rates:$450,000 $450,000 $450,000 $450,000 Total $6,105,837 $13,987,112 $6,588,000 $17,068,316 Capital Outlay - Other funds: Equipment (10126)$0 $22,300 $18,005 $55,000 WWTP (10125) Replacement account $497,923 $671,598 $313,577 $714,227 Sanitary/Treatment bonded capital projects $1,691,878 $19,667,221 $159,078 $15,523,737 Depreciation (non-cash item) Sanitary $900,000 $950,000 $950,000 $950,000 Depreciation (non-cash item) WWTP $850,000 $850,000 $850,000 $850,000 Total $10,045,638 $36,148,231 $8,878,661 $35,161,280 EXPENSE SUMMARY 14 SEWER OPERATIONS FUND: 5310-454-430630 amended ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 6.60 6.85 6.85 6.85 110 Salaries & Wages $398,984 $461,787 $418,576 $475,216 121 Overtime $1,372 $5,500 $1,134 $5,500 153 Health Insurance $70,639 $91,628 $74,859 $93,012 155 Retirement - PERD $32,652 $37,851 $33,862 $38,741 Subtotal $503,647 $596,766 $528,431 $612,470 Maintenance & Operations: 210 Office Supplies/Equip/ Computer Supplies/GIS $8,358 $15,800 $11,081 $15,800 218 Equipment (Non Capital)/Safety Equip & Supplies $3,865 $9,000 $6,211 $9,000 229 Other Supplies/Janitorial/Consumable Tools $2,178 $2,500 $1,010 $2,700 231 Gas & Oil $10,396 $19,000 $12,539 $19,000 312 Postage, Printing & Advertising $0 $500 $32 $500 341 Electricity $52,151 $57,000 $55,199 $62,000 344 Natural Gas $16,249 $18,000 $17,828 $18,500 345 Telephone & Comm., Alarms $25,710 $27,500 $28,814 $28,000 353 Auditing $7,987 $6,096 $6,424 $6,401 354 Contract Services $14,223 $45,000 $14,253 $45,000 355 Other Contract Services - Evergreen Meter Reading Charge $34,809 $36,000 $32,652 $36,000 356 Consultants-Modeling/inspections $11,985 $20,000 $19,880 $30,000 357 Consultants-Facility Master Plan Update/Rate & Impact Fee $0 $400,000 $71,313 $350,000 362 Equipment Maintenance/Buildings & Radios $3,662 $14,750 $13,968 $11,000 373 Dues & Training, Licenses $3,131 $10,250 $3,937 $10,750 388 Medical Services $480 $1,000 $1,748 $1,000 410 Construction Materials $5,622 $12,000 $12,040 $15,000 425 Materials - Pumps/Lift Stations $95,506 $150,000 $29,455 $150,000 510 Property & Liability Ins $27,941 $28,938 $28,938 $29,938 512 $15,000 Uninsured Loss/$15,000 Goodwill Expenditures $3,726 $30,000 $4,543 $30,000 521 Central Garage Transfer $15,406 $14,880 $14,880 $17,848 522 Administrative Transfer $76,333 $87,625 $91,999 $93,823 528 Information Tech. Transfer $53,945 $62,792 $62,792 $64,994 532 BNSF Lease $7,309 $7,500 $0 $7,600 Subtotal $480,972 $1,076,131 $541,536 $1,054,854 EXPENSE DETAIL 15 SEWER OPERATIONS FUND: 5310-454-430630 amended ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 430635 Capital Outlay: Equipment (10126) 940 Machinery & Equipment $0 $22,300 $18,005 $55,000 Total Equipment $0 $22,300 $18,005 $55,000 430630 Capital Outlay: from Rates (10100) 922 L.S. #9 Improvements $11,000 $194,670 $0 $0 923 Sewer Main Replc on 2nd Alley West $0 $0 $0 $1,837,500 948 Bluestone Upsize (carry/new)$0 $260,413 $0 $276,100 949 Wedgewood Sewer Replcmnt/Sherwood Service Realignmnt (carry)$0 $1,351,000 $0 $1,351,000 950 RR & Upsize of line upstream of WWTP $147,164 $77,819 $59,179 $0 951 5th Alley E., 4th Ave EN, 7th Ave EN (ARPA prjs, City match)$571,354 $0 $0 $0 953 Sewer/Storm Shop Roof Replacement (carry)$0 $45,000 $426 $44,574 956 SCADA L.S. Control System Upgrades $0 $10,000 $8,975 $10,000 958 Design-L.S. #3 Improvements (rates & impact fees) $22,487 $313,600 $0 $0 959 L.S. #10 Control Panel Relocation & Upgrade $5,695 $0 $0 $0 960 Manhole Rehabilitation /Sewer Main Repairs $42,035 $50,000 $45,114 $60,000 961 Lift Station #36 Improvements & Conveyance (carry)$6,338 $1,921,663 $27,324 $1,894,339 962 Sewer Main Slip Lining (carry)$0 $890,982 $9,751 $881,231 Total Capital Outlay $806,073 $5,115,147 $150,769 $6,354,744 430631 Capital Outlay: Bonded 922 L.S. #9 Improvements $191,878 $159,078 $159,078 $0 958 L.S. #3 Improvements $1,500,000 $71,265 $0 $0 $1,691,878 $230,343 $159,078 $0 Debt Service 490204-6xx Debt Service -Principal, Interest, Fiscal Agent Fees $265,749 $720,501 $699,385 $688,989 510400-831 Depreciation Expense $900,000 $950,000 $950,000 $950,000 Total Sanitary Sewer Operating Budget $4,648,319 $8,711,188 $3,047,204 $9,716,057 EXPENSE DETAIL 16 SEWER OPERATIONS FUND: 5310-454-430630 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 2.05 2.05 2.05 2.05 430620 Sewer Billing 110 Salaries & Wages $125,875 $134,092 $134,706 $137,348 153 Health Insurance $23,133 $23,033 $25,482 $27,756 155 Retirement - PERD $10,481 $11,123 $10,686 $11,396 Subtotal $159,489 $168,248 $170,874 $176,500 Materials and Services: 215 Office Supplies/Computers $4,966 $10,500 $4,317 $9,500 353 Auditing $3,958 $5,234 $5,728 $5,233 354 Billing Costs/Grizzly Sec. & Mail Room $53,605 $58,000 $56,482 $58,000 355 Billing Costs/bank & cc fees, CenturyLink $36,270 $40,000 $48,092 $40,000 356 Billing Costs/printing, shredding $473 $1,000 $900 $1,000 373 Dues & Training $1,096 $4,000 $1,514 $4,000 522 Administrative Transfer $12,476 $15,614 $15,614 $14,985 528 Information Tech. Transfer $80,497 $96,648 $96,648 $94,369 Subtotal $193,341 $230,996 $229,295 $227,087 Total Sanitary Sewer Billing Budget $352,830 $399,244 $400,169 $403,587 FY 2026 BUDGET HIGHLIGHTS Line Item Detail: SANITARY SEWER 357 Consultants-Facility Master Plan/Rate & Impact Fee Study - $350,000 These funds support and update the 2018 Wastewater Facility Plan. Wastewater Facility planning provides planning and guidelines for current and future sewer and wastewater projects within the City. Facility planning will update the City’s modeling and be integrated into the GIS system, as well as support the development of future capital projects for budget and impact fee updates. 425 Materials - Pumps/Lift Stations - $150,000 The City maintains 42 sewer lift stations which contain 80 pumps and motors, numerous drives, check valves and controls. Many of our pumps have reached the end of their service life cycle. In addition to routine maintenance, repairs were mostly associated with pump and motor failures, or level transmission and control malfunctions. This budget accommodates 5-6 major pump replacements a year. EXPENSE DETAIL 17 SEWER OPERATIONS FUND: 5310-454-430630 Line Item Detail: SANITARY SEWER Cont. Capital Outlay: from Equipment (10126) 940 Machinery & Equipment - Total $55,000 $42,500 - Scheduled Replacement of 2012 Service Truck with Crane Body and Lift Gate. Cost split between sewer and Storm. Total Cost $85,000 $4,167 - Front End Loader Forks - Cost shared between Street, Water, Sewer, Storm, Solid Waste and WWTP. Total Cost $25,000 $8,333 - Steel Road Plates - Cost shared between Water, Sewer and Storm. Total Cost $25,000 Capital Outlay: from Rates (10100) 923 2nd Alley West Sewer Replacement - $1,837,500 This project replaces approximately 750' of sewer main on 2nd Alley West from 3rd Street to 5th Street. (WW-EX-13) 949 Wedgewood Sewer Replacement /Sherwood Service Realignment - Carryover $1,351,000 This project replaces and relocates approximately 800' of sewer main with no access in backyards into the ROW of Wedgewood Dr. Due to access there is no way to determine all of the users that are connected. However, it's assumed that all adjacent property owners on Sherwood Dr. will need to be provided with individual E-1 pumping units and reconnected to the sewer main in Sherwood Dr. (WW-RR-10) 953 Sewer/Storm Shop Roof Replacement - Carryover $44,574 This project involves complete replacement of the Sewer/Storm Shop roof. A recent inspection revealed the roof has exceeded its anticipated lifespan. Cost split between Sewer and Storm-Total Cost $90,000 956 SCADA L.S. Control System Upgrades - $10,000 Sewer lift stations utilize a web based SCADA system to monitor lift station conditions. This continued allocation ensures funding for all unforeseen upgrades and maintenance to the SCADA system and supporting equipment (WW-RR-08). 960 Manhole & Sewer Main Rehabilitation & Replacement - $60,000 This project allows for the reconstruction or replacement of sanitary sewer manholes and mains that have deteriorated and are approaching a potential failure. The sewer crews review and record the function of manholes and mains. During this review, crews prioritize the potential projects according to the severity of the deterioration (WW-EX-03). 962 Sewer Main Slip Lining - Carryover $881,231 This project involves re-lining failing sewer mains in 3rd Alley W. between Center-5th St. (WW-RR-11), and 6th Alley W. 2nd -6th St. (WW-RR-13), and 4th Alley E. from 5th St. -11th St. (WW-RR-16), and Storm Addition from 2nd St.-Meridian (WW-RR-17), and Storm Addition E./W. (WW-RR-18)(SLIPPA HB355 Prj). FY 2026 BUDGET HIGHLIGHTS 18 SEWER OPERATIONS FUND: 5310-454-430630 Line Item Detail: SANITARY SEWER Cont. Capital Outlay - Impact Fee Funds (10123) 955 Main & Lift Station Upsize -Carryover $1,073,942 Misc. sewer contract main upsize, facility enlargements, or regional lift station. Increased for potential new development projects in North and South Kalispell (WW-G&D-01). Capital Outlay - from Rate (10100) and Impact Fee Funds (10123) 948 Bluestone Upsize - Carryover $260,413 & New Appropriation of $15,687 from Rates & Carryover $316,261 & New Appropriation of $34,346 from Impact Fees - Total $626,707 This project involves replacement of the existing 8" PVC gravity main with new 12" PVC gravity main along Bluestone Drive from Begg Park Dr. south to Green Cove to match upstream and downstream pipe sizes. (WW-M-02) 961 Lift Station #36 Improvements & Conveyance - Carryover $1,894,339 from Rates and Carryover $1,894,039 from Impact Fees Total $3,788,378 LS 36 is a regional lift station that services areas north of the Stillwater River. Build out flows from approved subdivisions triggers upgrades to meet standard design flow demands. This project provides the lift station and collection upgrades necessary to meet planned growth demands for the sewer service area (WW-LS-06). FY 2026 BUDGET HIGHLIGHTS - con't. 19 WASTEWATER TREATMENT PLANT FUND: 5310-455-430640 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY24/25 Personal Services: FTE's 7.65 7.90 7.90 7.90 110 Salaries & Wages $557,378 $671,110 $606,014 $706,005 111 Seasonal Salaries $0 $5,000 $0 $5,000 112 Severance $0 $0 $0 $0 121 Overtime $26,871 $25,000 $32,311 $25,000 153 Health Insurance $95,008 $115,776 $114,921 $135,697 155 Retirement - PERD $48,586 $54,508 $52,433 $57,281 Subtotal $727,843 $871,394 $805,679 $928,984 Maintenance & Operations: 210 Office Supplies/Equip/Computers $6,191 $26,000 $19,579 $26,000 218 Safety Equipment & Supply $3,492 $4,000 $4,612 $4,500 225 Alum $0 $112,500 $66,956 $112,500 226 Chlorine, Chemicals & Polymer $197,290 $200,000 $167,293 $200,000 229 Other Supplies/Janitorial/Consumable Tools/Equip Rental $8,322 $8,000 $8,105 $8,500 231 Gas & Oil $16,727 $33,000 $13,799 $33,000 312 Postage & Shipping $0 $550 $107 $500 336 DEQ Permits, Licenses and Fees $10,960 $16,000 $9,384 $16,000 341 Electricity $200,781 $219,000 $209,362 $225,000 342 Water $8,303 $7,000 $10,054 $8,800 344 Natural Gas $35,666 $82,000 $36,132 $82,000 345 Telephone & Comm., Alarms $13,403 $15,000 $13,412 $15,000 353 Auditing $4,509 $5,080 $5,196 $5,310 354 Contract Services-Glacier Gold $126,657 $160,000 $160,596 $208,000 355 Other Contract Services / Land Fill $55,597 $61,000 $55,960 $62,000 356 Consultant-Elec Eng/Site Specific Sampling $63,493 $384,000 $119,989 $384,000 358 Consultant - Facility Master Plan, TMDL, Pretrmnt, Temp Monitoring, Etc.$45,793 $450,000 $112,870 $350,000 360 Maintenance Service -Misc.$34,333 $40,000 $28,847 $40,000 366 Building Maintenance $35,842 $42,000 $39,195 $40,000 373 Dues, Training & Training Materials $4,896 $10,500 $7,600 $11,500 388 Medical Services $395 $500 $739 $500 510 Property & Liability Insurance $90,804 $99,086 $99,086 $101,561 521 Central Garage Transfer $22,296 $21,649 $21,649 $34,720 522 Administrative Transfer $136,103 $160,965 $160,965 $151,252 528 Information Tech. Transfer $57,498 $69,887 $69,887 $68,259 Subtotal $1,179,351 $2,227,717 $1,441,374 $2,188,902 EXPENSE DETAIL 20 WASTEWATER TREATMENT PLANT FUND: 5310-455-430640 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 430640 Capital Outlay: Operating Funds 921 Install Dome for Secondary Clarifiers (carry/new)$0 $419,000 $0 $1,620,000 923 Install Two New Influent Screens $0 $0 $0 $800,000 930 Biosolids Trtmnt/Disposal (rates & impact fees) (carry/new)$0 $610,000 $230,154 $429,846 Subtotal $0 $1,029,000 $230,154 $2,849,846 430645 WWTP Replacement Funds:Evg (10125) 362 Equipment Maintenance (carry/new)$157,481 $192,000 $134,897 $257,103 922 Fermenter Reconstruction (carry/new)$56,093 $160,368 $64,438 $135,930 940 Machinery & Equipment (carryover & new)$63,604 $202,500 $25,473 $321,194 950 RR & Upsize main at WWTP(rates & impact fees)$220,745 $116,730 $88,769 $0 Subtotal $497,923 $671,598 $313,577 $714,227 430644 Capital Outlay: Bonded: 922 Construct New Fermenter (rehab)$0 $2,267,750 $0 $1,768,366 930 Biosolids Treatment-Disposal Prj $0 $8,500,000 $0 $5,086,243 933 Construct New EQ Basin $0 $8,669,128 $0 $8,669,128 Subtotal $0 $19,436,878 $0 $15,523,737 4902xx-6xx Debt Service $1,085,836 $1,223,953 $1,085,111 $1,223,714 831 WWTP Replacement Reserve $450,000 $450,000 $450,000 $450,000 Depreciation Expense (non cash)$850,000 $850,000 $850,000 $850,000 Subtotal WWTP $4,790,953 $26,760,540 $5,175,895 $24,729,411 EXPENSE DETAIL 21 WASTEWATER TREATMENT PLANT FUND: 5310-455-430640 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 430646 Laboratory Operations - Personal Services: FTE's 2.0 2.0 2.0 2.0 110 Salaries & Wages $146,502 $152,246 $155,973 $168,520 153 Health Insurance $18,821 $21,248 $20,338 $23,101 155 Retirement - PERD $12,160 $12,265 $12,744 $13,605 Subtotal $177,483 $185,759 $189,055 $205,226 Maintenance & Operations: 210 Office Supplies/Computers/other Supplies/Shipping $1,634 $7,000 $3,437 $7,000 218 Non Capital Equip - Safety/Other $4,954 $5,500 $4,992 $5,500 222 Lab Supplies $17,048 $18,500 $15,290 $18,500 349 Lab services $19,383 $22,500 $24,555 $28,000 350 Pretreatment Services $12,818 $20,000 $5,300 $30,000 362 Service Contracts / Equipment Maintenance $10,176 $12,500 $11,845 $12,500 373 Dues & Training, Licenses $1,350 $5,500 $918 $5,500 940 Machinery & Equipment $8,690 $0 $0 $0 Subtotal $76,053 $91,500 $66,337 $107,000 Subtotal Laboratory $253,536 $277,259 $255,392 $312,226 Total Treatment Plant $5,044,489 $27,037,800 $5,431,288 $25,041,637 Line Item Detail - Wastewater Treatment Plant 210 Computer/Software/Equip/Office Supplies - $26,000 Includes funds for annual software licenses, including City Works, and to meet the computer replacement schedule. Includes scheduled replacement of the server, network switch, and installation of a network wall cabinet. 225 Alum - Total $112,500 Alum is the chemical used to meet the effluent permit total phosphorus numbers when the biological process of the fermenter is not operational. The Fermenter will be down for rehabilitation which will increase our alum usage. 226 Chlorine, Chemicals & Polymer - $200,000 Polymer addition is used as part of the dewatering process for biosolids production. 341 Electricity - 225,000 Additional funds reflect an electrical rate increase and an increase in electricity for additional flows. FY 2026 BUDGET HIGHLIGHTS EXPENSE DETAIL 22 WASTEWATER TREATMENT PLANT FUND: 5310-455-430640 Line Item Detail - Wastewater Treatment Plant 345 Telephone, Communication & Alarms - $15,000 Includes annual fiber costs for IT to connect WWTP with City network. 354 Contract Services-Glacier Gold - $208,000 90% of our biosolids are hauled to Glacier Gold. Increased line item to meet new contract pricing. 356 Consultant - Electrical Engineer and Site Specific Study - Total $384,000 $20,000 Electrical Engineer - Continue to update the 1992 antiquated computer control programming for operations of the modernized equipment in the current plant. Ongoing trouble shooting when failures occur in communications and the computer control program. $365,000 - Site Specific Standard Study-Evokes a process for a permittee to demonstrate that the site specific reduction of one nutrient will achieve the highest attainable condition (HAC) the same as it could by a reduction of both nutrients. The permittee is required to demonstrate through monitoring, modeling and evaluation interim effluent limits, different than the numeric WQ standard, will achieve the HAC. This is a multi-year program involving a minimum of three years of data collection, analysis, modeling, DEQ collaboration and ultimately the state adopting new rulemaking standards for the WWTP's discharge to Ashley Creek. 358 Consultants - $350,000 $350,000 allocated to update the 2018 Wastewater Facility Plan. Wastewater Facility planning provides planning and guidelines for current and future sewer and wastewater projects within the City. Facility planning will update the City’s modeling and be integrated into the GIS system, as well as support the development of future capital projects for budget and impact fee updates. $100,000 for permit related items including TMDL, pretreatment, temperature monitoring, etc. 430640 Capital Outlay - Operating Funds 921 Install Dome for Secondary Clarifiers - Carryover $419,000, New Appropriation $1,201,000 - Total $1,620,000 Design GEO dome covers on secondary clarifiers (3) that allow for full access for inspection and maintenance. Covers will greatly reduce algae growth, sloughing, and odor production, while keeping the waterfowl out of the clarifiers. Resulting in improved operations and effluent quality (WWTP-SCL-3). 923 Install Two New Influent Screens - $800,000 Influent screens is the priority project for FY26. Anticipate city staff could perform install with contrator support for electrical and mechanical. (WWTP-INS-3 644 Capital Outlay - from Bond and Impact Fee Funds 929/933 Construct New EQ Basin - Total $8,943,116 Carryover $173,988 impact fee and new Appropriation of $100,000, and $8,669,128 Bond The existing EQ basin is at operational limits for the current flows. This project constructs one 75-FT diameter tank which provides 395,000 gallons of additional equalization basin storage. Design of the 75-FT diameter EQ tank will include considerations for future conversion to a primary clarifier, anticipated for the year 2030. Once the 75-FT diameter tank is converted to primary clarification, the existing rectangular clarifiers can be modified for additional equalization basin capacity. This first phase will be for preliminary engineering (WWTP-EQB-2). FY 2026 BUDGET HIGHLIGHTS - con't 23 WASTEWATER TREATMENT PLANT FUND: 5310-455-430640 Line Item Detail - Wastewater Treatment Plant 644 Capital Outlay - from Bond and Impact Fee Funds 640/44 Capital Outlay - Operating Funds, Impact Fee Funds & Bond 930 Biosolids Treatment-Disposal Project - Total $5,797,296 - Bond $5,086,243 - Carryover $379,846 and New Appropriations of $50,000 from rates and Carry $231,207 and New Appropriation of $50,000 from Impact Fees. As the City approaches the capacity of the Glacier Gold Composting facility of 600 dry/tons per year these funds will be used to implement an alternative means of disposing of our biosolids (WWTP-BDD-2). 430645 Capital Outlay - Replacement Funds 362 Equipment Maintenance - $200,000 - The WWT plant maintains a long list of equipment some of which includes 76 pumps, 210 valves, air compressors, gas boilers, sand filters, air blowers, fans, motors etc. The original 1992 plant is reaching the expected life span of 25 years and therefore increases in equipment replacement, rehabilitation, and maintenance is expected. Most of the smaller pump replacement costs range in $12,000 - $15,000 range. The larger digester mixer pumps cost $50,000 and an air blower replacement costs would exceed the $125,000 range (WWTP-Misc. 15). 644/45 Capital Outlay - from Replacement Funds and Bond 922 Rehabilitate Fermenter-Total $1,904,296 Carryover $95,930 and new Appropriation of $40,000 Replcmnt Funds and $1,768,366 Bond Initial condition assessment was performed in 2020. Due to the condition, a second analysis determining the structural condition of the internal concrete and steel components was completed in 2021. Results from both assessments provided the final scope for rehabilitation for the fermenter, and construction is scheduled to begin in the Spring of 2025 with completion in Fall of 2025 (WWTP-Misc. 8). 940 Machinery & Equipment Replacement Fund - Total $321,194, Carryover $177,027, New Appropriation $144,167 $12,000 - (Carry) Replace High Pressure Air Piping in Press Area $85,000 - (Carry) Replace/Rebuild MLR Pump #1 $47,000 - (Carry) Ras Pump Replacement $85,000 - Replace/Rebuild MLR Pump #2 $20,000 - Replace T8 Gorman Rupp Pump $35,000 - Replace Headworks MUA #2 $4,167 - Front End Loader Forks - Cost shared between Street, Water, Sewer, Storm, Solid Waste and WWTP. Total Cost $25,000 Laboratory Operations: 349/350 Lab Services-$28,000 & Permit & Pretreatment Testing-$30,000 = Total $58,000 Pretreatment Program: The permit requires development and ongoing implementation of an industrial pre-treatment program. WWTP laboratory supports all of the ongoing sampling and analysis as required in the discharge permit. 362 Service Contracts/Equipment Maintenance - $12,500 Includes funds for the annual service contracts for maintenance on probes and lab equipment. FY 2026 BUDGET HIGHLIGHTS - con't 24 SEWER SYSTEM IMPACT FEES FUND: 5311 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Beginning Cash 10100 Cash: Admin from Impact Fees $88,270 $54,199 $54,199 $60,032 10100 Cash: Admin from Impact Fees - Treatment $53,454 $38,235 $38,235 $40,019 10123 Cash: Sanitary (collection) Impact Fees $4,331,317 $4,037,408 $4,037,408 $4,054,398 10124 Cash: Treatment Impact Fees $2,960,882 $2,347,416 $2,347,416 $1,888,974 Total Cash $7,433,923 $6,477,258 $6,477,258 $6,043,422 Revenue 343330 Collection Impact Fee (less admin)$587,643 $455,000 $766,777 $485,000 343330 5% Collection Admin (to 5310)$30,929 $30,000 $35,000 $10,000 343335 Treatment Impact Fee (less admin)$375,844 $300,000 $429,714 $300,000 343335 5% Treatment Admin (to 5310)$19,781 $20,000 $22,617 $7,500 371010 Interest Revenue - Sanitary (collection)$164,033 $130,000 $153,613 $130,000 371010 Interest Revenue - Treatment $109,743 $50,000 $82,001 $50,000 Total Revenue $1,287,973 $985,000 $1,489,721 $982,500 Total Available $8,721,896 $7,462,258 $7,966,979 $7,025,922 Expenses 900 Capital from Sanitary (collection) Impact Fees $395,585 $3,958,912 $403,400 $3,318,588 Capital from Treatment Impact Fees $449,053 $776,180 $320,157 $555,195 825 Admin. Fees - Transfer to sewer $100,000 $60,000 $57,617 $17,500 800 Debt Service from Sanitary (collection) Impact Fees $650,000 $500,000 $500,000 $500,000 Debt Service from Treatment Impact Fees $650,000 $650,000 $650,000 $650,000 Total Expenses $2,244,638 $5,945,092 $1,931,174 $5,041,283 Ending Cash 10100 Cash: Admin from Impact Fees - Collection $54,199 $49,199 $60,032 $35,032 10100 Cash: Admin from Impact Fees - Treatment $38,235 $33,235 $40,019 $22,519 10123 Cash: Sanitary (collection) Impact Fees $4,037,408 $163,496 $4,054,398 $850,810 10124 Cash: Treatment Impact Fees $2,347,416 $1,271,236 $1,888,974 $1,033,779 Total Cash $6,477,258 $1,517,166 $6,043,422 $1,942,139 REVENUE PROJECTION 25 SEWER SYSTEM IMPACT FEES ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 SANITARY COLLECTION 454-430635 Capital Outlay - Impact Fee funds (10123) 948 Bluestone Upsize(rates & impact)(carry/new)$0 $317,024 $763 $350,607 950 RR & Upsize main at WWTP (rates&impact)$229,581 $121,402 $92,322 $0 955 Main & Lift Station Upsize (carryover)$137,179 $1,356,633 $282,691 $1,073,942 958 Design-L.S. #3 Improvements (rates&Impact)$22,487 $242,190 $0 $0 961 Lift Station #36 Imprvmnts & Conveyance (carry)$6,338 $1,921,663 $27,624 $1,894,039 Total Capital from Sanitary Impact Fee Funds $395,585 $3,958,912 $403,400 $3,318,588 825 Transfer to 5310 for admin $65,000 $35,000 $35,000 $10,000 820 Transfer to 5310 for debt $650,000 $500,000 $500,000 $500,000 Total Sanitary Impact Fee Funds $1,110,585 $4,493,912 $938,400 $3,828,588 455-430644 TREATMENT 929 Construct New EQ Basin (carry/new)$47,733 $173,988 $0 $273,988 930 Biosolids Trtmnt-Disposal Prj (rates/impact)(carry/new)$48 $390,000 $158,793 $281,207 950 RR & Upsize main at WWTP(rates/impact)$401,272 $212,192 $161,364 $0 Total Capital from Treatment Impact Fee Funds $449,053 $776,180 $320,157 $555,195 825 Transfer to 5310 for admin $35,000 $25,000 $22,617 $7,500 820 Transfer to 5310 for debt $650,000 $650,000 $650,000 $650,000 Total Treatment Impact Fee Funds $1,134,053 $1,451,180 $992,774 $1,212,695 An Impact Fee committee oversees the recommendations for use of these funds. Impact fees can be used for capital purchases and projects related to growth. Amounts budgeted are purchases of items approved on the capital improvement plan. Capital purchases must have a minimum 10 year life. FUND: 5311 EXPENDITURE SUMMARY/ DETAIL PROGRAM DESCRIPTION 26 PURPOSE OF THIS DEPARTMENT: The purpose of this department is to provide for a means of storm water conveyance to designated storm water management areas and outfalls, thus reducing the localized and undesirable occurrence of storm water ponding. Responsibilities also include implementation of the Storm Water Management Program to DEPARTMENT PERSONNEL: (8.40 FTE) .10 Public Works Director .25 Engineering Tech/GIS/IT Support .25 Engineer III .15 Deputy Public Works Director .15 Budget Resource Manager .20 Administrative Assistant .50 Construction Inspector/Manager .50 Storm/Sewer Maintenance Supervisor .10 Office Manager 3.0 Storm Maintenance Technician .95 Engineer II .25 Special Street Maintenance Operator .05 Road and Fleet Superintendent .20 General Laborer .10 Assessment Coordinator .40 Utility Management Superintendent 1.0 Environmental Coordinator .25 Water Resource Manager GOALS OF THIS DEPARTMENT: 1. To maintain and operate the storm water collection, detention, and treatment facilities for the conveyance 2. Implement requirements of the Municipal Separate Storm Sewer System Discharge Permit (MS4). INTENDED OUTCOMES FROM BUDGET EXPENDITURES STORM SEWER FUND #5349 minimize pollutant run off to waterbodies in accordance with State and Federal Regulations. of storm water. The FY26 budget for Storm Sewer provides capital projects to construct a facility engineered for the receipt of materials generated from maintenance of the stormwater management system, improve conveyance for existing stormwater systems and improve water quality from a large drainage watershed that discharges to Spring Creek. The budget continues to support an update to the facility plan which will model, evaluate, and provide projects involving the existing storm systems functionality, capacity, and necessary future system projects to support growth. The storm sewer fund receives almost all of its revenue from property assessments. The storm sewer fund should have enough cash available at July 1st (and January 1st) to pay expenses, less expected revenues, through December (June). In the storm sewer fund, like other assessed operating funds, a beginning cash carryover of 55%-75% of budgeted expenses has been sufficient to pay the fund expenses through December, if a balanced budget is presented. Beginning operating cash carryover was 369% for fiscal year 2025, is 139% for fiscal year 2026, and is estimated to begin fiscal year 2027 at 80-85%. 0 1000 2000 3000 4000 5000 6000 7000 8000 1s t Q T 2 0 2 5 2n d Q T 2 0 2 5 3r d Q T 2 0 2 5 4t h Q T 2 0 2 5 1s t Q T 2 0 2 6 e s t 2n d Q T 2 0 2 6 e s t 3r d Q T 2 0 2 6 e s t 4t h Q T 2 0 2 6 e s t STORM SEWER QUARTERLY CASH/EXP/REV (in 1000's) EXPENDITURES RECEIPTS BEG. CASH BAL. 27 STORM SEWER ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: Operating $3,642,327 $4,380,591 $4,380,591 $5,423,619 10190 Cash, Designated Equipment Replacement $94,900 $169,900 $169,900 $226,895 10193 Cash, Designated Capital Projects $1,736,873 $1,453,288 $1,453,288 $1,387,958 10130 Cash, Bond Reserve $78,625 $78,625 $78,625 $78,625 Total Cash $5,552,725 $6,082,404 $6,082,404 $7,117,097 REVENUES 343370 Storm Assessments-billed (10100)$1,622,385 $1,625,000 $1,685,179 $1,675,000 Assessments - designated for equipment repl (10190)$75,000 $75,000 $75,000 $75,000 Assessments - designated for capital projects (10193)$350,000 $350,000 $350,000 $350,000 334040 Petro Tank/Monitory Reimbursement (10100)$0 $1,000 $0 $0 343035 Permit fees & other Charges for Service (10100)$17,247 $4,500 $30,157 $10,000 363040 Penalty & Interest (10100)$6,063 $2,500 $4,813 $3,000 371010 Interest (10100)$217,281 $120,000 $241,717 $130,000 334***State HB355 SLIPPA $0 $195,692 $195,692 $0 383100 Transfer from Energy Block Grant $0 $6,328 $0 $6,328 383015 Debt service transfer from impact fees $88,000 $135,000 $88,000 $135,000 383010 Impact Fee 5% Admin - Transfer from impact fee fund $10,000 $6,250 $14,234 $2,000 Total Revenue $2,385,976 $2,521,270 $2,684,792 $2,386,328 Total Available $7,938,701 $8,603,674 $8,767,196 $9,503,425 EXPENSES EXPENSES FROM RATES (10100)$1,222,712 $1,984,588 $1,216,764 $3,330,107 Capital Equipment - replacement (10190)$0 $22,300 $18,005 $55,000 Capital Projects (10193)$633,585 $1,613,118 $415,330 $1,725,913 Depreciation (non-cash expense)$400,000 $415,000 $415,000 $475,000 Total Expenses $2,256,297 $4,035,006 $2,065,099 $5,586,020 add back depreciation/other $400,000 $415,000 $415,000 $475,000 ENDING CASH* 10100 Cash, Operating $4,380,591 $4,296,582 $5,423,619 $4,054,840 10190 Cash, Designated Equipment Replacement $169,900 $228,928 $226,895 $253,223 10193 Cash, Designated Capital Projects $1,453,288 $385,862 $1,387,958 $12,045 10130 Cash, Bond Reserve $78,625 $78,625 $78,625 $78,625 $6,082,404 $4,989,997 $7,117,097 $4,398,733 PROJECTED REVENUE AND FUND SUMMARY FUND: 5349-453-430246 28 STORM SEWER ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: 8.15 8.40 8.40 8.40 110 Salaries & Wages $532,527 $670,328 $598,145 $691,425 121 Overtime $1,493 $4,000 $666 $4,000 153 Health Insurance $87,995 $131,248 $103,769 $145,564 155 Retirement $43,786 $54,348 $48,587 $56,248 Subtotal $665,801 $859,924 $751,167 $897,237 Maintenance & Operations: 210 Office Supplies/Equip/Computer/GIS $11,350 $18,500 $15,950 $18,500 218 Equipment (non capital)/ Safety Equip & Supplies $2,479 $6,500 $4,225 $6,500 229 Other Supplies/Consumable Tools $181 $2,200 $8 $2,200 231 Gas & Oil $10,312 $18,500 $11,355 $18,500 341 Electricity $0 $0 $0 $2,300 345 Telephone & Communication $2,198 $3,250 $2,284 $3,250 353 Auditing $2,027 $2,337 $1,887 $2,700 354 Contract Services $6,028 $10,000 $5,728 $10,000 356 Stormwater Reg Compliance Program/Permit $8,876 $35,000 $8,826 $35,000 358 Consultants-Facility Plan/Impact Fee Study $209,761 $387,000 $102,518 $305,000 359 Consultants/TMDL / Permit /Modeling/Inspections $8,134 $30,000 $0 $50,000 360 Equipment/Buildings Repair & Maint.$1,376 $8,500 $3,124 $5,000 362 Groundwater Monitoring $1,376 $4,000 $503 $3,000 371 Curb, Gutter, Manhole & Inlet Maint. $7,145 $21,000 $2,648 $21,000 373 Dues & Training $1,478 $10,250 $5,058 $10,750 388 Medical Services $0 $100 $0 $100 410 Construction Materials $2,405 $12,000 $2,712 $12,000 510 Liability/Prop. Ins. ($18,000; $5,000 uninsured loss)$15,554 $13,520 $13,520 $15,051 521 Central Garage Transfer $15,406 $14,880 $14,880 $17,848 522 Administrative Transfer $57,799 $65,992 $65,992 $73,402 528 Information Tech Transfer $49,250 $57,449 $57,449 $58,435 530 Lease Payments/BNSF $2,350 $5,500 $2,420 $5,000 Subtotal $415,485 $726,478 $321,087 $675,536 Debt Service 610/620 Principal, Interest, Fiscal Fees $141,426 $141,186 $141,922 $141,922 EXPENSE DETAIL FUND: 5349-453-430246 29 STORM SEWER amended ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 430246 Capital Outlay: from operating (10100) 958 Decant Facility Design/Survey/Constr. (STX63)$0 $0 $0 $1,361,000 972 Meridian E & N Drainage Basin (STX-52&61) carry $0 $257,000 $2,588 $254,412 Subtotal $0 $257,000 $2,588 $1,615,412 430247 Capital Outlay: from Capital Projects (10193) 952 Storm Drain Correction Funds (carry/new)$301,124 $750,000 $102,060 $750,000 953 Sewer/Storm Shop Roof Replacement (carry)$0 $45,000 $426 $44,574 954 Two Mile Drainage Improvements Prj $0 $0 $0 $460,000 956 Wyoming Street Outfall $157,258 $0 $0 $0 957 Wedgewood & Sherwood Design/Survey (carry)$0 $50,000 $0 $50,000 958 Decant Facility Design/Survey/Constr. (STX63) carry $0 $150,000 $4,761 $145,239 959 Regional Facilities & Piping Design $0 $0 $0 $0 961 North Regional Conveyance System-STX-29 (carry)$0 $50,000 $0 $50,000 969 Strmwtr Quality Trtmnt-8th Ave W, 11 St W, 1st Ave W.$175,203 $0 $0 $0 971 Meridian Ct Drainage Improvements (STX-60)$0 $342,018 $308,083 $0 974 3rd St E Reconstruct-1st Ave to 3rd Av E (STX-62)carry $0 $226,100 $0 $226,100 Subtotal $633,585 $1,613,118 $415,330 $1,725,913 430249 Capital Outlay: from Replacement $ (10190) 940 Machinery & Equipment $0 $22,300 $18,005 $55,000 Subtotal $0 $22,300 $18,005 $55,000 510400 831 Depreciation: $400,000 $415,000 $415,000 $475,000 Total $2,256,297 $4,035,006 $2,065,099 $5,586,020 EXPENSE DETAIL FUND: 5349-453-430246 30 STORM SEWER FUND: 5349-453-430246 Line Item Detail: STORM SEWER FUND 356 Stormwater Regulatory Compliance Program/Permit Fees - $35,000 The City of Kalispell is required to comply with Montana Department of Environmental Quality’s General Permit for Storm Water Discharges Associated with Small Municipal Separate Storm Sewer Systems (MS4s). The Permit requires the City to create a TMDL section that is included in its Stormwater Management Plan (SWMP). The TMDL section will identify the measures and BMPs it plans to implement, describe the MS4’s impairment priorities and long-term strategy, and outline interim milestones (i.e., a completion schedule for action items) for controlling the discharge of the pollutants of concern and making progress towards meeting the TMDL. Developing the TMDL section requires contracting with consultants to complete it in the time required. Additionally, the city continues to manage ongoing permit requirements to effectively manage the DEQ approved stormwater management plan. 358 Consultants-Facility Plan/Impact Fee Update - $305,000 These funds support and update the 2008 Stormwater Facility Plan. Stormwater Facility planning provides planning and guidelines for current and future stormwater projects within the City. Facility planning will update the City’s modeling and be integrated into the GIS system, as well as support the development of future capital projects for budget and impact fee updates. $100,000 allocated to updating the Stormwater Impact Fee Report. 430246 Capital Outlay: from Operating (10100) 972 Meridian East and North Drainage Basin-Water Quality and Drainage Upgrades - Carryover $254,412 The goal of this project is to analyze, design and construct WQ treatment and a flood control facilities for the stormwater basin. The City's TMDL Action Plan identifies this drainage basin as the next priority basin to install WQ treatment. Additionally, recent growth in the drainage basin has overwhelmed the capacity and flood control is now required (STX-52 & 61). 430246 Capital Outlay: from Operating (10100) & Capital Outlay: from Capital (10193) 430247 Capital Outlay: from Capital (10193) 958 Decant Facility - Carryover $145,239 (from capital), New Appropriation $1,361,000 (from operating) Total $1,506,239 This project will design and construct a decant facility for stormwater maintenance activities. The decant facility will allow vacuum trucks that are performing maintenance activities on stormwater mains, catch basins, manholes and treatment facilities to decant the trucks and provide a means to separate stormwater from debris which can be disposed elsewhere. The decant water will be collected and treated and then the effluent water will be routed south to an existing ditch which drains to Ashley Creek. The project will be located in the City Shops expansion area (STX-63). 430247 Capital Outlay: from Capital (10193) 952 Storm Drain Correction - Carryover $647,940, New Appropriation $102,060 - Total $750,000 The goal of this project(s) is to provide design and construction for areas in the City that are in need of storm drainage systems and storm drainage system upgrades (STX-21). Projects include: · Areas in sections of the City that have extensive ponding at the intersection caused from rain events. · Improve curb and gutter flow to eliminate ponding and deterioration of pavement. FY 2026 BUDGET HIGHLIGHTS 31 STORM SEWER FUND: 5349-453-430246 Line Item Detail: STORM SEWER FUND 430247 Capital Outlay: from Capital (10193) Continued 953 Sewer/Storm Shop Roof Replacement - Carryover $44,574 This project involves complete replacement of the Sewer/Storm Shop roof. A recent inspection revealed the roof has exceeded its anticipated lifespan. Cost split between Sewer and Storm-Total Cost $90,000 954 Two Mile Drainage and Steet Improvement Prj (STX-43) - $460,000 This project replaces approximately 360' of varying sized culverts and 750' of ditch restoration along 2 Mile Dr. Project begins at a storm inlet in the west intersection of Hawthorn Dr. continues east in the north ROW until ditch flow is piped under 2 Mile and Glenwood. Ditch flow is resumed on the east side o Glenwood until the point of a CMP inlet at the FWP parking lot. Existing culverts and drainage ditches are improperly graded and undersized. Project is necessitated due to slow drainage which contributes excess groundwater to the area, affecting nearby residents. Project costs also include $3,315,000 HUD grant and $520,000 in the Westside TIF fund. Total Project cost is $4,294,923 957 Wedgewood & Sherwood Design/Survey - Carryover $50,000 Funds include design and survey work for a project that will replace an existing undersized storm sewer with a history of surcharging. The existing sewer is inaccessible and follows the common property line for 4 residential lots between Sherwood Lane and Wedgewood Lane. The sewer is anticipated to be replaced and upsized through pipe bursting. Additional downstream improvements north of Kalispell Middle School on Wedgewood Lane are anticipated to include new inlets, 2 manhole structures, approximately 300 feet of new storm sewer main, and approximately 200 feet of ditch regrading along Northern Lights Boulevard (STX-58). 974 3rd St E Reconstruction from 1st Ave to 3rd Ave E - Carryover $226,100 This project will reconstruct 3rd St E from 1st to 3rd Ave E. This project includes the replacement of curbs which are in disrepair as well as the relocation and reconstruction of curbing to create boulevards. Sidewalk ramps at intersections will be brought into compliance with ADA/PROWAG requirements. Approaches at alleys and driveways will be reconstructed where necessary to comply with ADA/PROWAG requirements. Where possible, existing curbing and sidewalk will be protected. The project also includes drainage improvements at 2nd Ave E and corrects conflicts with existing power infrastructure (STX-62). Capital Outlay: from Equipment Replacement (10190) 940 Machinery & Equipment - Total $55,000 $42,500 - Scheduled Replacement of 2012 Service Truck with Crane Body and Lift Gate. Cost split between sewer and Storm. $8,333 - Steel Road Plates. Cost shared between Water, Sewer and Storm. Total Cost $25,000 $4,167 - Front End Loader Forks - Cost shared between Street, Water, Sewer, Storm, Solid Waste and WWTP. Total Cost $25,000 Capital Outlay - Impact Fee funds (10120) 960 Stormwater Facility Upsizing - Carryover $230,000 Misc. stormwater contract main upsize, and or facility enlargements. 430248 Capital Outlay: from Impact Fees - Carryover $150,000 430247 Capital Outlay: from Capital (10193)- Carryover $50,000 961 North Regional Conveyance System - Total $200,000 Preliminary design and permitting for large conveyance system which supports future development north of West Reserve (STX-29). FY 2026 BUDGET HIGHLIGHTS - con't 32 STORM SEWER SYSTEM IMPACT FEES FUND: 5348 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Beginning Cash 10100 Cash: Admin $12,852 $14,114 $14,114 $15,069 10120 Cash: Storm Impact Fees $1,857,415 $2,039,526 $2,039,526 $2,292,614 Total Cash $1,870,267 $2,053,640 $2,053,640 $2,307,683 Revenue 343033 Impact fees (less admin)$195,221 $125,000 $270,454 $150,000 343033 5% Admin (to 5349)$10,307 $6,250 $14,234 $2,000 371010 Interest Revenue - Impact fee cash $75,845 $30,000 $71,589 $40,000 Total Revenue $281,373 $161,250 $356,277 $192,000 Total Available $2,151,640 $2,214,890 $2,409,917 $2,499,683 Expenses 900 Capital from Storm Impact Fees $0 $380,000 $0 $380,000 825 Admin. Fees - Transfer to storm $10,000 $6,250 $14,234 $2,000 800 Debt Service Transfer(impact fee portion)$88,000 $135,000 $88,000 $135,000 Total Expenses $98,000 $521,250 $102,234 $517,000 Ending Cash 10100 Cash: Admin $14,114 $14,114 $15,069 $15,069 10124 Cash: Storm Impact Fees $2,039,526 $1,679,526 $2,292,614 $1,967,614 Total Cash $2,053,640 $1,693,640 $2,307,683 $1,982,683 PROJECTED REVENUE AND FUND SUMMARY 33 STORM SEWER SYSTEM IMPACT FEES ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 453-430248 Capital Outlay - Impact Fee funds (10120) 959 Regional Facilities & Piping Design $0 $0 $0 $0 960 Stormwater Facility Devlpmnt Upsizing (carry)$0 $230,000 $0 $230,000 961 North Regional Conveyance System (carry)$0 $150,000 $0 $150,000 Subtotal $0 $380,000 $0 $380,000 825 Transfer to 5349 for admin $10,000 $6,250 $14,234 $2,000 820 Transfer to 5349 for debt $88,000 $135,000 $88,000 $135,000 Total Sanitary Impact Fee Funds $98,000 $521,250 $102,234 $517,000 FUND: 5348 EXPENDITURE DETAIL PROGRAM DESCRIPTION An Impact Fee committee oversees the recommendations for use of these funds. Impact fees can be used for capital purchases and projects related to growth. Amounts budgeted are items approved on the capital improvement plan. Capital purchases must have a minimum 10 year life. 34 PURPOSE OF THIS DEPARTMENT: DEPARTMENT PERSONNEL: (9.50 FTE) .10 Public Works Director .20 Administrative Assistant .15 Budget Resource Manager .05 Deputy Public Works Director .10 Assessment Coordinator .30 Engineer II .20 Office Manager 7 Solid Waste Operators .30 Road and Fleet Superintendent 1 Solid Waste Supervisor .10 General Laborer GOALS OF THIS DEPARTMENT: SOLID WASTE FUND #5510 The Solid Waste Department collects and disposes of solid waste material from residential and commercial entities to provide a cleaner and healthier condition for the City of Kalispell. The FY26 budget supports the continuation of solid waste collection and transport operations to service existing and new residential/commercial customers while maintaining a high level of service. This year’s budget supports a transition to front load service for commercial customers with the addition of new equipment, one employee and an equipment storage facility. 1. Collect, handle, and transport solid waste in a safe and effective manner. 2. Provide solid waste services to the community of Kalispell in a respectable and reliable manner. SOLID WASTE FUND FUND #5510 The solid waste fund receives almost all of its revenue from property assessments. The solid waste fund should have enough cash available at July 1st (and January 1st) to pay expenses, less expected revenues, through December (June). In the solid waste fund, like other assessed operating funds, a beginning cash carryover of 55%-75% of budgeted expenditures has been sufficient to pay the fund expenses through December if a balanced budget is presented. Beginning operating cash carryover was 86%, is 47% for fiscal year 2026, and is estimated to begin fiscal year 2027 at 48-50% 0 500 1000 1500 2000 2500 3000 3500 4000 1s t Q T 2 0 2 5 2n d Q T 2 0 2 5 3r d Q T 2 0 2 5 4t h Q T 2 0 2 5 1s t Q T 2 0 2 6 e s t 2n d Q T 2 0 2 6 e s t 3r d Q T 2 0 2 6 e s t 4t h Q T 2 0 2 6 e s t SOLID WASTE QUARTERLY CASH/EXP/REV (in 1000's) EXPENDITURES RECEIPTS BEG. CASH BAL. 35 SOLID WASTE ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash: Operating $1,060,971 $1,082,443 $1,082,443 $1,363,481 10120 Cash: Designated Equip Replacement $605,188 $298,010 $298,010 $297,878 Total Cash $1,666,159 $1,380,454 $1,380,453 $1,661,359 REVENUES 343410 Assessments $1,274,643 $1,395,079 $1,427,274 $1,580,000 -designated for equipment/facility replacement $150,000 $310,000 $310,000 $310,000 343420 garbage collections billed (part year)$46,193 $40,000 $39,365 $40,000 363040 Penalty & Interest $3,536 $2,000 $3,995 $2,000 371010 Interest Earnings $44,390 $30,000 $43,609 $30,000 Inception of loan - 5 Yr Garbage Truck Loan $457,178 $450,000 $0 $450,000 Inception of loan - 10 yr Solid Wste Facility $0 $0 $0 $1,300,000 383100 Energy Block Grant $0 $6,328 $0 $6,328 343360 Misc./Sale of Asset/Special Services $159 $0 $63,586 $0 Total Revenue $1,976,099 $2,233,407 $1,887,829 $3,718,328 Total Available $3,642,258 $3,613,861 $3,268,282 $5,379,687 EXPENSES Total Expenses from Rates (10100)$1,347,449 $1,511,665 $1,296,791 $1,612,538 Capital Outlay -Replacement (10120)$914,356 $899,366 $310,132 $1,946,651 *Depreciation/Replacement Fund $150,000 $150,000 $150,000 $150,000 Total Expenses $2,411,805 $2,561,031 $1,756,923 $3,709,189 add back transfer to replacement account $150,000 $150,000 $150,000 $150,000 ENDING CASH 10100 Cash: Operating $1,082,443 $1,027,857 $1,363,481 $1,392,943 10120 Cash: Designated Equip/Facility Funds $298,010 $174,972 $297,878 $421,227 Total Cash $1,380,454 $1,202,830 $1,661,359 $1,814,170 PROJECTED REVENUE AND FUND SUMMARY FUND: 5510-460-430840;430845 36 SOLID WASTE ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE's 8.50 8.50 8.50 9.50 110 Salaries & Wages $548,330 $609,618 $593,599 $689,863 121 Overtime/Call Outs $5,565 $8,000 $4,106 $8,000 153 Health Insurance $114,476 $130,621 $126,052 $163,712 155 Retirement - PERD $44,868 $49,414 $47,604 $55,921 Subtotal $713,239 $797,654 $771,361 $917,496 Materials and Services: 213 Office Equip/ Computer Equip & Supplies $10,435 $17,500 $14,102 $17,500 218 Non Capital Equip.- Garbage Containers $63,722 $65,000 $66,507 $75,000 229 Other Supplies/Safety Equip/Consumable Tools $5,128 $6,500 $7,635 $6,500 231 Gas and Oil $89,711 $119,900 $77,711 $125,000 341 Electricity $1,667 $2,050 $1,668 $2,500 344 Natural Gas $2,838 $4,500 $2,919 $4,500 345 Telephone $2,088 $3,500 $2,301 $3,500 354 Contract & Consultant Services $129,377 $110,000 $12,214 $30,000 355 Collection & Disposal Services $0 $3,500 $280 $3,500 362 Equipment Maint. & Supplies/Radios $34,230 $55,000 $43,100 $55,000 366 Building Maintenance $36 $5,000 $615 $5,000 373 Dues & Training $6,265 $10,000 $1,853 $10,250 388 Medical Services $400 $900 $1,151 $900 510 Property & Liability Ins. $28,110 $31,408 $29,121 $24,562 512 Uninsured Loss - Deductible $12,673 $15,000 $0 $15,000 521 Central Garage Transfer $109,051 $105,779 $105,779 $170,498 522 Administrative Transfer $49,324 $61,097 $61,097 $67,468 528 Information Tech. Transfer $49,155 $57,377 $57,377 $58,364 Subtotal $594,210 $674,011 $485,430 $675,042 FUND: 5510-460-430840;430845 EXPENSE DETAIL 37 SOLID WASTE ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 430840 Capital Outlay: 820 Alley Paving - transfer to Gas Tax $40,000 $40,000 $40,000 $20,000 953 Shop Complex Pavement Restoration $0 $0 $0 $0 Subtotal $40,000 $40,000 $40,000 $20,000 430840 Capital Outlay: Equip Replc Funds (10120) 920 Solid Waste Truck Facility (Loan)$0 $0 $0 $1,300,000 944 Machinery & Equipment (carry/new)$914,356 $791,700 $285,597 $474,167 Subtotal $914,356 $791,700 $285,597 $1,774,167 600 Debt Service - Garbage Truck/Facility $0 $107,666 $24,535 $172,484 831 Depreciation (fund replacement account)$150,000 $150,000 $150,000 $150,000 Total $2,411,805 $2,561,030 $1,756,923 $3,709,189 Line Item Detail: Solid Waste 110 Personnel Services - Includes an additional FTE One Full Time Front Load Operator for our Front Load Operations beginning in FY26. 218 Non Capital Equip-Garbage Containers - $75,000 Purchase of new containers for expanded service area and replacement of damaged containers. 355 Collection & Disposal Services - $3,500 This allocation facilitates the collection and disposal of various items that have been improperly discarded within the community, including but not limited to junk vehicles, tires, animals, and litter. The objective is to enhance community cleanliness and uphold environmental standards. FUND: 5510-460-430840;430845 EXPENSE DETAIL FY 2026 BUDGET HIGHLIGHTS 38 SOLID WASTE Line Item Detail: Solid Waste 362 Equipment Maintenance & Supplies - $55,000 Fund for annual inspections and repairs of sidearm trucks thru the City's central garage. This is intended to allocate funds to perform an annual inspection and make repairs throughout the primary 8 years of service in an effort to increase reliability while preserving maintenance costs for the City garbage trucks. 430840 Capital Outlay: Operating Funds 820 Alley Paving - $20,000 Pave approximately three alleys and perform maintenance on existing paved alleys. Paved alleys enable garbage trucks better access to containers, improving operation efficiency, and the alleys are easier to maintain in the winter and summer months. Capital Outlay: Replacement Funds 920 Solid Waste Truck Facility - $1,300,000 (10 yr Loan) The Solid Waste Fleet Storage Building is a 1.3 million project designed to provide a basic, heated storage facility for the City's growing fleet of solid waste trucks, which no longer fit in the existing facility. This new structure will help protect vehicles from harsh winter conditions, ensuring they remain operational and ready for service, particularly during winter months. The building will be a no-frills, cost-effective solution, with heat for vehicle reliability but no additional features such as plumbing or restrooms. This investment is essential to maintaining efficient operations and extending the lifespan of the City's solid waste fleet. 944 Machinery & Equipment - $474,167 $450,000 (Carryover) - New Front Load Garbage Truck - 5 yr loan $20,000 Front Load Bin Delivery Trailer $4,167 - Front End Loader Forks - Cost split between Street, Water, Sewer, Storm, Solids Wste, WWTP - Total Cost $25,000 FY 2026 BUDGET HIGHLIGHTS - con't. FUND: 5510-460-430840;430845 39 AMERICAN RESCUE PLAN - INFRASTRUCTURE CONST. ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 Cash, Capital Project $0 $0 $0 $12,598 REVENUE 334000 St of Mt competitive grant $5,435,297 $512,690 $67,398 $445,292 334000 St of Mt minimum allocation $0 $487,310 $0 $487,310 Total Revenue $5,435,297 $1,000,000 $67,398 $932,602 Total Available $5,435,297 $1,000,000 $67,398 $945,200 EXPENDITURES 410-430550 922 WWTP - Fermenter Rehab $0 $1,000,000 $54,800 $945,200 925 Water - Noffsinger Water Source Project (N. Main Well)$913,441 $0 $0 $0 950 WWTP - Inf. Pipe/Div. Structure Reconstruction $347,957 $0 $0 $0 951 Downtown Water/Sewer Main Replacement $3,629,532 $0 $0 $0 954 Sewer Main Replacement - 1st & 2nd Ave EN to Nevada $0 $0 $0 $0 956 Stormwater Treatment Facilities - Main & Wyoming $263,216 $0 $0 $0 969 Stormwater Treatment Facilities - Ashley Cr. Drainage $281,151 $0 $0 $0 Total Capital $5,435,297 $1,000,000 $54,800 $945,200 Total Expenses $5,435,297 $1,000,000 $54,800 $945,200 ENDING CASH 10100 Cash, Capital Project $0 $0 $12,598 $0 FUND: 5720-410-430550 PROJECTED REVENUE AND FUND SUMMARY PROGRAM DESCRIPTION The American Rescue Plan Act of 2021 included $19.5 billion of aide for cities and counties with populations under 50,000. This emergency legislative package was to provide the resources needed to address the ongoing COVID-19 public health crisis and spur a strong economic recovery. 40 Page Fund Dept 1-3 6010 Central Garage 875,169$ 4-6 6030 Information Technology 1,821,271$ Total 2,696,440$ INTERNAL SERVICE FUNDS PURPOSE OF THIS DEPARTMENT: DEPARTMENT PERSONNEL: (4 FTE) 1 Mechanic Supervisor 3 Mechanics GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES The FY26 Central Garage budget supports continued automotive and equipment service and repairs for the City’s fleet. Expenditures provides for in-depth training opportunities for mechanics to stay informed on the technical aspects of design and repairs of vehicles and equipment, new fleet management software for tracking and scheduling services, and the replacement of the aged welder on the service truck. 1. Provide cost effective and efficient operation for fleet maintenance services. The Central Garage provides an internal customer service response for the proper maintenance and service of the city's fleet of vehicles and equipment. CENTRAL GARAGE FUND #6010 CENTRAL GARAGE FUND: 6010 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: operating $144,705 $118,287 $118,287 $60,025 Total Cash (beginning of year)$144,705 $118,287 $118,287 $60,025 REVENUES 342050 Fees for Services $619,133 $645,000 $645,000 $854,000 364030 Misc.$400 $0 $560 $0 371010 Investment Earnings $5,954 $1,500 $3,337 $1,500 Total Available $770,192 $764,787 $767,184 $915,525 EXPENSES Personal Services $266,215 $292,374 $286,646 $406,321 M & O $373,458 $418,999 $417,092 $447,848 Capital Outlay $12,232 $18,000 $3,421 $21,000 Debt Service $0 $0 $0 $0 Total Expense $651,905 $729,373 $707,159 $875,169 ENDING CASH Operating cash available $118,287 $35,414 $60,025 $40,356 PROJECTED REVENUE AND FUND SUMMARY 1 CENTRAL GARAGE ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 Personal Services: FTE'S 3 3 3 4 110 Salaries and Payroll Costs $206,959 $227,612 $219,972 $304,013 121 Overtime $0 $2,500 $0 $2,500 153 Health Insurance $42,994 $44,275 $49,617 $75,784 155 Retirement $16,262 $17,987 $17,057 $24,024 Subtotal $266,215 $292,374 $286,646 $406,321 Maintenance & Operations: 210 Office Supplies, Computers & Software $13,449 $21,500 $20,059 $34,500 229 Equipment (Non Capital);Safety Equip, other Supplies $8,602 $11,700 $9,854 $11,700 230 Oil $18,198 $26,500 $17,281 $25,000 231 Gas $1,075 $1,900 $925 $1,900 232 Motor Vehicle Parts $172,789 $165,000 $179,108 $175,000 233 Tires $57,357 $62,000 $65,394 $62,000 238 Filters $8,577 $10,500 $10,730 $10,500 241 Consumable Tools, Books $1,947 $2,100 $2,865 $2,100 341 Electricity $3,425 $5,000 $4,079 $5,000 342 Water $854 $2,000 $963 $1,500 344 Natural Gas $9,072 $12,500 $6,599 $11,000 354 Contract Services-Repairs $40,011 $40,000 $55,220 $50,000 360 Wash bay repairs and maintenance $503 $6,000 $3,264 $6,000 362 Equipment Repairs & Building Maint.$5,603 $6,000 $6,514 $6,000 373 Dues & Training $3,000 $12,000 $1,246 $12,000 388 Medical Services $215 $400 $65 $400 510 Insurance $5,401 $6,000 $5,026 $6,000 528 Information Tech. Transfer $23,380 $27,899 $27,900 $27,248 Subtotal $373,458 $418,999 $417,092 $447,848 Capital Outlay 944 Machinery, Equipment & Tools $12,232 $18,000 $3,421 $21,000 Subtotal $12,232 $18,000 $3,421 $21,000 Total $651,905 $729,373 $707,159 $875,169 FUND: 6010-410-431330 EXPENSE DETAIL 2 CENTRAL GARAGE Line Item Detail: CENTRAL GARAGE 110 Personnel Services - Includes an additional FTE Addition of one full time Mechanic 210 Computer Equipment/Software/Supplies - $34,500 Increase includes $15,000 allocated for a new fleet management software. Also includes annual licenses for scan tools and to meet the computer replacement schedule. 232 Motor Vehicle Parts - $175,000 The City's fleet continues to grow and part costs are increasing. The newer equipment requires replacement of parts that in the past we were able to repair. 354 Contract Services - $50,000 Increase to meet actuals. 373 Dues & Training - $12,000 It is necessary to travel out of state for specialized training for the City's fleet. 944 Machinery & Equipment - $21,000 $21,000 - Replace Field Welder and Truck Upfitting. Includes cost to replace gas welder in enclosed compartment on service body and move current service body to a newer chassis transferred from the Fire Dept. FUND: 6010-410-431330 FY 2026 BUDGET HIGHLIGHTS 3 PURPOSE OF THIS DEPARTMENT: DEPARTMENT PERSONNEL: IT Support Specialist; 1 Media Specialist, 2 GIS Specialists GOALS OF THIS DEPARTMENT: INTENDED OUTCOMES FROM BUDGET EXPENDITURES: 2. Maintain external communication systems for the dissemination of information to the public. Backup power to the City Hall building is provided by the generator. Diesel and generator service will now a part of the annual IT budget. Other city building IT closets and network racks contain old acid uninterrupted power supplies. Replacements will now be with longer life expectancy lithium-ion battery backup power supplies. Cityworks, the permitting, work order, and asset management system used widely by staff in public works and development services will be upgraded to a different platform and new servers. All reports within Cityworks are developed from a back-end report writer. Required with the new Cityworks platform, the 30+ reports used in Cityworks will be created in the new report writer and will be available in the upgraded Cityworks sites. Electronic timesheets for police will complete. Efforts will move to configuration for fire electronic timesheet reporting using the fire scheduling and existing payroll system. Computers are replaced on a 5-year replacement schedule. 34 computers and laptops will be replaced from a combination of new and repurposed equipment. Repurposed computers receive new hard drives and a fresh operating systems image. Substantial effort will be made from IT to reimage +/- 65 computers with the Windows 11 operating system, ahead of the end of support for Windows 10. Multiple servers will be replaced though only three are physical servers. The ArcGIS Enterprise environment which hosts mapping services will be migrated to new servers. Network connectivity and routing will be adjusted after an assessment completed in fiscal year 2025. Resiliency options will be modified as the City staff network expanded after growth. City buildings and staff are interconnected and rely on connected servers and systems. INFORMATION TECHNOLOGY FUND #6030 The Information Technology (IT) department provides information systems to city staff for the respective services the city of Kalispell offers. As an internal service department, IT runs the operations of the network, servers, and applications, supporting all city staff IT requests and projects. Additionally, the IT department provides a means to distribute information through IT services such as the city website, broadcast of public meetings, email, and the electronic document repository. 1 Information Technology Director; 1 System Administrator, 1 1. Maintain computer systems for the provision of municipal services. INFORMATION TECHNOLOGY FUND ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: Operating 484,354$ 521,011$ 521,011$ 536,024$ 10120 Cash, Replacement account 75,275$ 31,370$ 31,370$ 61,166$ 559,629$ 552,381$ 552,381$ 597,190$ REVENUES 393000 Charge for service-other Funds 726,438$ 856,399$ 856,399$ 859,909$ 335230 Entitlement (General Fund share)440,000$ 450,000$ 450,000$ 450,000$ 341027 Charter Franchise Fees (General Fund share)181,902$ 225,000$ 155,177$ 200,000$ 371010 Interest 21,472$ 10,000$ 22,382$ 12,000$ 364030 Misc./ sale 1,735$ -$ 3,268$ -$ Total Revenue 1,371,547$ 1,541,399$ 1,487,226$ 1,521,909$ Total Available 1,931,176$ 2,093,780$ 2,039,607$ 2,119,099$ Information Technology 1,156,610$ 1,721,512$ 1,407,209$ 1,692,271$ Equipment 93,530$ 10,000$ 15,004$ 16,000$ Equipment from Replacement $ 128,655$ 21,754$ 20,204$ 63,000$ Depreciation/Replacement reserve 50,000$ 50,000$ 50,000$ 50,000$ Total expenses 1,428,795$ 1,803,266$ 1,492,417$ 1,821,271$ add back depreciation 50,000$ 50,000$ 50,000$ 50,000$ 10100 CASH: Operating 521,011$ 280,898$ 536,024$ 299,662$ 10120 Cash, Replacement account 31,370$ 59,616$ 61,166$ 48,166$ Total Cash 552,381$ 340,514$ 597,190$ 347,828$ EXPENSES FUND: 6030-403-410580;410585 PROJECTED REVENUE AND FUND SUMMARY ENDING CASH 4 INFORMATION TECHNOLOGY FUND ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 401-410580 Personal Services: FTE's 6.00 6.00 6.00 6.00 110 Salaries & payroll costs 461,055$ 530,357$ 489,278$ 554,268$ 121 Overtime 176$ 1,000$ -$ 1,000$ 153 Health 93,458$ 107,981$ 102,319$ 114,040$ 155 Retirement 38,820$ 44,568$ 40,555$ 46,572$ Subtotal 593,509$ 683,906$ 632,152$ 715,880$ 403-410580 Maint. & operations: 215 Office Supplies, Ship & Recycle 1,633$ 5,100$ 8,267$ 4,550$ 218 Equipment-(non capital)28,935$ 33,100$ 30,647$ 48,250$ 325 Website & Social Media 9,794$ 12,700$ 11,383$ 12,800$ 345 Telephones - Cellular 2,680$ 2,800$ 2,868$ 2,900$ 346 State of MT network 7,687$ 8,280$ 6,213$ 8,200$ 353 LaserFiche Electronic Repository & Public Access 11,630$ 13,000$ 11,285$ 13,800$ 354 Contracted Labor 33,043$ 50,500$ 20,457$ 78,500$ 355 Software & Licenses 24,055$ 40,621$ 36,984$ 38,267$ 356 Support/Maintenance Contracts 87,945$ 275,200$ 233,316$ 251,000$ 357 AV Capture All Meeting Streaming 9,000$ 9,000$ 9,000$ 9,000$ 358 Office 365 E-mail & Microsoft Office 72,291$ 109,265$ 87,143$ 103,244$ 359 Private Fiber City Buildings Network 18,417$ 25,080$ 22,694$ 46,800$ 360 Multi Factor Authentication 8,599$ 12,004$ 9,292$ 11,900$ 373 Training/school/memberships 10,182$ 20,670$ 4,734$ 20,670$ 510 Insurance 7,952$ 7,952$ 6,438$ 7,952$ 403-410583 218 TV-Video Equipment & programming 15,179$ 34,450$ 31,220$ 19,000$ 403-410585 Copiers, Fax, Office machines, Phones 229 Supplies (leased equip. supplies, paper, etc.)12,645$ 19,657$ 21,526$ 18,680$ 345 Phone - Centrex 147,162$ 250,000$ 137,459$ 211,200$ 532 Copier Leases (8)-$ 16,300$ -$ 17,340$ Subtotal 508,829$ 945,679$ 690,926$ 924,053$ FUND: 6030-403-410580;410585 EXPENSE DETAIL 5 INFORMATION TECHNOLOGY FUND ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 405-410588 Equipment: DEPT. 940 Network Equipment Capital 128,655$ 21,754$ 20,204$ 63,000$ 403-410585 942 Servers -capital 93,530$ 10,000$ 15,004$ 16,000$ 4xx-410588 218 Police Dept. (413)26,548$ 29,600$ 26,730$ 26,660$ 354 Police - Hosted server (413)-$ -$ -$ 218 Park's Dept. (436)4,383$ 8,852$ 6,254$ -$ 218 Public Works (410)6,445$ 3,310$ 6,785$ 4,588$ 218 Attorneys (404)3,920$ 2,690$ 181$ 4,419$ 218 Fire Department (416)5,867$ 33,765$ 33,729$ 8,000$ 218 MGR/HR/Mayor/Clerk/Finance- (401) 5,536$ 8,750$ 8,380$ 3,970$ 218 Community Economic & Development (480)-$ -$ -$ -$ 218 Planning & Zoning (420)1,573$ 4,960$ 2,072$ 4,700$ Subtotal 276,457$ 123,681$ 119,339$ 131,337$ 403-510400 831 Depreciation / Replacement reserve 50,000$ 50,000$ 50,000$ 50,000$ Total 1,428,795$ 1,803,266$ 1,492,417$ 1,821,271$ EXPENSE DETAIL FUND: 6030-403-410580;410585 5 Page Fund Dept 1-18 TBID Annual Marketing Plan 19 7855 Tourism Business Improvement District 20 7855 Tourism Business Improvement District 1,125,000$ 21-22 BID Budget Letter 23-24 2701 Business Improvement District 133,378$ Total Component Units 1,258,378$ COMPONENT UNITS Discover Kalispell – FY26 DMO Plan Page 1 Discover Kalispell FY26 DMO Plan and Budget Contents Page About Kalispell 2 Discover Kalispell’s Strategic Priorities 6 Define our Audience and Emerging Markets 9 What Research Supports the Strategy 10 Goals and Objectives 15 Discover Kalispell Organizational Structure 17 Budget 19 Discover Kalispell – FY26 DMO Plan Page 2 INTRODUCTION Discover Kalispell is a destination marketing and stewardship organization. As Kalispell continues to grow and evolve, Discover Kalispell remains steadfast in its mission to champion sustainable tourism, foster economic vitality, and elevate the unique character of our community. The FY26 DMO Plan reflects a comprehensive, data-driven roadmap designed to harness Kalispell’s dynamic growth, natural beauty, and cultural vibrancy to attract meaningful visitation year-round. This plan outlines a holistic strategy that positions Discover Kalispell not only as a promotional entity, but as a steward of the region’s future—balancing visitor attraction with resident well-being, and economic opportunity with environmental responsibility. It acknowledges the shifting landscape of tourism—marked by new travel behaviors, market opportunities, and pressing challenges—and responds with intentional goals, innovative marketing approaches, and collaborative initiatives. By deepening community engagement, strengthening the visitor experience, and targeting high-value travelers, Discover Kalispell aims to ensure that tourism remains a sustainable and enriching force for both visitors and locals alike. FY26 marks a pivotal moment to align vision with action, and to continue building a resilient, thriving destination for today and generations to come. ABOUT KALISPELL Strengths • Redevelopment: The Kalispell Center Mall is under redevelopment as the Parkline District, providing a vital face lift and new energy to downtown. Kalispell’s north end continues to grow with new single-family and multi-family developments, two new hotels and new commercial office space. South Kalispell will see a new Amazon Distribution Center in 2025 and the Flathead Valley Community College will open a new $4 million Center for Entrepreneurship and Innovation. • Kalispell is home to the Conrad Mansion Museum, Hockaday Museum of Art, Northwest Montana History Museum, Wachholz College Center, Glacier Symphony and Chorale, art galleries, street art and juried arts & crafts shows and events. • The Wachholz College Center, a performing arts center located at the Flathead Valley Community College, includes a 1,000-seat auditorium, lecture hall and flexible event space. The center has featured a star-studded line up of year-round national- caliber performances and events. • Glacier Range Riders, a Pioneer league baseball team, play at Glacier Bank Park in Kalispell. Discover Kalispell – FY26 DMO Plan Page 3 • Kalispell is in the center of iconic natural landmarks: 32 miles from the entrance to Glacier National Park, 10 miles to Flathead Lake, and surrounded by 2 million acres of Flathead National Forest. Eleven state parks in the valley provide trails, interpretative visitor services, and water-based activities. • Kalispell’s Glacier Park International Airport saw a total of 501,692 enplanements in 2024, a 10% increase over 2023. Residents and visitors have more options for business or leisure travel through increased seat capacity year-round. GPIA is undergoing a $150 million terminal expansion to handle increased traffic over the next 20 years. Phase 1 completed March 2024, Phase 2 scheduled to open summer 2025. https://www.gpiexpansion.com/our-story. Glacier AERO, a non-profit organization represented by Flathead Valley business and tourism industries, serves to increase winter and year-round flights through revenue guarantees and other partnerships with the airlines. • Workforce Flathead, led by the Discover Kalispell Chamber brings together students, job seekers, educators and employers to support the jobs of today and grow jobs for the future including for the travel and hospitality sector. Discover Kalispell employs student interns and provides curriculum at the high schools to educate future generations on the importance of tourism to our area’s economy. Discover Kalispell – FY26 DMO Plan Page 4 Opportunities • As the regional trade center for northwest Montana, Kalispell is ranked as the 3rd fastest growing micropolitan area in the U.S. (Policom). This measurement shows that Kalispell is well-positioned for long-term sustainable economic strength. Moderate growth continues in healthcare, technology and innovation manufacturing and tourism. • Discover Kalispell and the Discover Kalispell Chamber function as one organization, each working to support the local economy, community vitality, business and industry. We serve to Venture Boldly while assuring Kalispell is built to last and well- positioned for long-term sustainable economic strength. • Shift in hotel supply: two new upper scale lodging properties are opening in 2025: Home2Suites by Hilton, and Everhome Suites adding 221 rooms to Kalispell’s hotel inventory. Two economy hotel properties closed recently removing 110 rooms from inventory. Kalispell will receive a net gain of 111 rooms by the end of 2025. • Discover Kalispell has increased our commitment to sports by directing sales, grant funding and marketing resources to support sports for the youth and adults in our area, while continuing to promote Kalispell as a sporting destination. Discover Kalispell – FY26 DMO Plan Page 5 Challenges Travel and Hospitality Industry: • Canadian visitations have long been a staple to the Kalispell and Flathead County economy and is the number one international market to our area generating year- round leisure travel, participation in sporting events, recreational shopping and investment in businesses and real estate. The impacts of recent US/Canada economic policies are generating cancellations of leisure trips and group bookings. • Recent concerns and uncertainty around tariffs, inflation, personal finances and a potential recession impact domestic leisure, International FIT and group travel planning. • Glacier National Park has continued the vehicle reservation pilot system for summer of 2025 adding a timed-entry component to the reservations. Separate vehicle reservations are now required for the west side of the Going-to-the-Sun Road, North Fork/Polebridge entrance. • Kalispell hotel demand decreased 4.7% in 2024. Supply has fluctuated since 2022 ending 2024 at a decrease of 1.8%. RevPAR had seen steady growth since 2022 based on solid occupancy and strong ADR. (STR) • Short-term rentals continued to have reduced Demand and outpacing the drop in Supply, netting a decrease in Occupancy. Total Available Listings and ADR vary per month but have generally slowed compared to the large increases we were seeing in recent years. (AirDNA) Northwest Montana: • Anticipate continued but slower business and community growth than in 2024. • Uncertainty with federal work force, notably the potential staffing and funding restrictions with GNP and Flathead National Forest. • Climate conditions continue to become more unpredictable and severe creating challenges when promoting outdoor recreation and outdoor sports and events. Seasonal weather impacts include low snowpack, wildfires and unhealthy air quality, low water levels impacting water recreation on Flathead Lake and fisheries throughout the region. Outdoor recreation plays an important role as a driver of visitations for Kalispell and northwest Montana. As climate events become more frequent and severe, the need for product development to attract and retain visitors becomes greater. • Aquatic invasive species pose a threat to the Flathead Basin waterways. Introduction of non-native species disrupts the balance of native ecosystems threatening the recreation viability in our area. Discover Kalispell will continue to support FWP’s communications of Clean, Drain and Dry and watercraft inspection stations. Discover Kalispell – FY26 DMO Plan Page 6 DISCOVER KALISPELL’S STRATEGIC ROLE IN FY26 At Discover Kalispell we are dedicated to supporting our community’s success. As a division of the Chamber of Commerce, empowering local businesses lies at the heart of our mission. We believe that by showcasing the unique charm and breathtaking landscapes of our corner of Montana, we not only attract visitors but also create opportunities for the residents of the Flathead Valley to thrive. While promoting Kalispell remains a core focus, we also recognize the challenges of growth. Our strategy integrates stewardship, visitor management and economic development to foster sustainable tourism that benefits both residents and businesses. Key Strategic Priorities: • Marketing – Implement a data-driven promotion strategy that strengthens Kalispell’s brand identity. Focus on winter and shoulder season travel, highlight unique experiences, use organic storytelling and compelling imagery, and engage new audiences through innovative influencer partnerships. • Business Development – Expand group sales by positioning Kalispell as a premier sports destination, refining strategies for attracting meetings and tour groups, identifying major destination events, and providing valuable resources for planners and event organizers. • Stewardship and Management – Assure that tourism contributes positively to the region while maintaining the integrity of its natural beauty and vibrant community. Support local businesses and community projects, foster sustainable tourism growth, encourage responsible visitor behavior and ensure that tourism revenue benefits the broader community. • Visitor Services- Provide travel information and education that encourages visitation, aligns with community values and promotes local business. Discover Kalispell – FY26 DMO Plan Page 7 DESTINATION MARKETING 50% of the organization’s operations We craft bold, inspiring campaigns and eye-catching marketing assets that capture the spirit and diversity of Kalispell. By telling the community’s story in fresh, authentic ways, we spark pride among locals, draw in new talent and visitors, and create momentum for those who live, work, and invest here. Overarching Goal: Increase conversions and key performance indicators (KPIs) which are measured through higher website engagement, paid media click-through rates, engagement time on campaign landing pages, increased room nights through sports, groups and events, and improved brand awareness and perception. Overall Media Plan: Increase visibility and engagement with target audiences through various digital advertising channels: SEM, Google Display Network, social media, evergreen, seasonal campaigns and PR to achieve earned media. Build awareness of Kalispell as a destination for sports and group events through targeted marketing. Develop comprehensive campaigns in direct flight markets, prioritizing flights that run outside of the June-Labor Day timeframe. DESTINATION DEVELOPMENT - Business Development/Tourism Sales 30% of the organization’s operations Group sales is highly competitive. We tell Kalispell’s story to score the win, and our group services carry it across the finish line. Overall Goal: Secure new destination events, sports tournaments, and meetings & conventions. Target niche tour groups and events to spread room nights amongst a greater number of TBID properties and expand our partnerships with local sports organizations. Focus on veteran groups with younger memberships and expand our digital presence in the M&C market. Discover Kalispell – FY26 DMO Plan Page 8 Overall Tactics: Pursue niche and small-market group business to increase room nights at diverse lodging properties, enhancing marketing efforts for family-oriented and sports-related tourism, and developing digital and print collateral to support sales. Additional strategies involve attending industry events, leveraging grant programs, boosting digital outreach, and building stronger local partnerships to generate leads and gain deeper insights into group needs. DESTINATION STEWARDSHIP/MANAGEMENT 20% of the organization’s operations We foster connections between locals and visitors and serve as the educator of how to enjoy Montana responsibly. Overall Goal: Reinvesting visitor- generated taxes and fees into responsible recreation initiatives and community projects that support long- term sustainability and enhance quality of life for residents and visitors alike. Overall Tactics: Provide businesses with informational and educational resources on responsible recreation to assist visitors and residents. Promote voluntourism and partner with NGOs and federal land managers to support projects such as trail maintenance and bear aware campaigns and share up-to-date information during crises and travel disruptions. Facilitate DK’s Community Development Grant to organizations, local artists, musicians and others, to solicit projects that would enhance Kalispell as a great place to live and to visit. Discover Kalispell – FY26 DMO Plan Page 9 DEFINE THE KALISPELL AUDIENCE Who We Wish to Attract – definition of Discover Kalispell’s high-value visitor: • Visitors that will stay more than one night in Kalispell. • Visitors who are interested in fall, winter and spring travel. • Visitors who are respectful of natural resources and strive to recreate responsibly. • Visitors who are interested in local restaurants, craft beverages and shopping. • Visitors who seek adventures beyond heavily traffic areas and popular recreation sites. • Visitors who are seeking: o Sporting events o Destination events o Accessible travel resources • Business travelers • Group travelers – meeting planners, domestic and international tour trade, other group travel segments such as reunions, incentive travel, niche interest groups. Who is the current Kalispell Visitor – mobile location and credit card data informs Discover Kalispell’s seasonal evergreen and retargeting campaigns. 2024 non-resident visitors that stayed at least one night in Kalispell (ITRR): • 2,034,000 visitors • Average LOS: 6.6 nights. 69% of those spent in Glacier Country. • Top U.S. geographic markets of origin: WA, ID, WI, Alberta, CA, TX, MN, NE, OR. IL • 66% of travel groups had no first-time visitors Top origin markets to Kalispell in 2024 (% of total devices) (Zartico): Spokane - 13.6% Missoula - 11.1% Denver - 6.8% Great Falls - 6.4% Seattle - 5.9% % of Visitor Spend by Category in Kalispell (% of total spend, all visitors) (Zartico): 1. Food – 50.7% 2. Retail – 23.7% 3. Gas & Service Stations – 10.6% 4. Accommodations – 9.6% 5. Transportation – 2.2% 6. Outdoor Recreation - 1.6% Visitor credit card spending in Kalispell (2024) (Visa Destination Insights): • Credit card spending by domestic non-resident visitors was $211 Million, a 2.8% decrease YoY. • Credit card spending by international visitors equaled $16.9 Million, a 12.6% increase YOY. 93% of that spending was by Canadian visitors. Followed by Germany, Australia and UK. Discover Kalispell – FY26 DMO Plan Page 10 Visitor credit card spend in Kalispell by quarter (domestic CMAs 2024) (Visa Destination Insights): Q1: Missoula, Seattle, Bozeman, Great Falls, Helena Q2: Missoula, Seattle, Phoenix, Los Angeles, Bozeman Q3: Missoula, Seattle, Phoenix, Los Angeles, Bozeman Q4: Missoula, Seattle, Phoenix, Los Angeles, Bozeman 2023 non-resident visitor expenditures in Flathead County (ITRR, 2022-2023 average): • Non-resident visitors spent $1.0 billion in Flathead County • Top spending categories: Restaurants, Outfitters/Guides, Hotel/Motel, Gas/Diesel, Groceries/Snacks. • Over 14,000 jobs are supported by nonresident travel which further highlights the need for year-round destination marketing and sales initiatives. What Are Kalispell’s Emerging Markets • Leisure - direct flight markets (new and flights with increased seat capacity): Dallas, Chicago, Los Angeles, San Diego, and San Francisco. • Sports Tourism – Discover Kalispell is placing an increased focus on attracting youth and adult sports and adventure events. • Group – military, reunions, weddings, tours and meetings and convention business. Discover Kalispell – FY26 DMO Plan Page 11 WHAT RESEARCH SUPPORTS THE FY26 DMO STRATEGY 1. A decline in Canadian visitations will directly impact Kalispell’s visitor economy in 2025. The political climate is directly influencing personal travel decisions. People are not just canceling leisure trips—they’re canceling entire group bookings. That impacts hotels, restaurants, event venues, and local retailers. The first quarter 2025 data quantifies the perceived decline in Canadian travel to Montana: • Credit card spending by Canadians in Kalispell decreased 13% in Jan’25 and 36% in Feb’25 (YoY). • Border crossings into NW MT decreased 14.8% in Feb’25 and 26% in Mar’25 (YoY). • Kalispell hotels are reporting a 50% decline in Canadian room nights in March, cancellation of a CAN tour group resulting in a $36,000 loss of revenue for one hotel, and multiple cancellations by youth sports groups for spring and summer tournaments. • Due to high number of critical comments received on Discover Kalispell’s organic and paid promotions in Canada, we have temporarily paused all campaigns. We will continue to monitor the data and restart paid and/or organic social campaigns in the Canadian market at the appropriate time. 2. Lodging data reveals available capacity year-round. While emphasizing promotions during the shoulder seasons, it's important to note a decline in peak season occupancy at hotels and overall slowing in short-term rental demand in the summer months. Kalispell Hotel Performance – 2024 (STR): • Average occupancy June-September: 79% (+1.7% YoY) • Average occupancy October–May (2023-2024): 43.5% (-8.8% YoY) Kalispell Short Term Rental data indicates a slowing compared to the steady growth of inventory and demand experienced between 2020-2022. January through April 2025 compared to 2024 (AirDNA): • Listing nights booked decreased 36% • Listing nights available decreased 27% • Room nights booked decreased 30% • Occupancy decreased 5% 3. The ITRR 2023 Montana Resident Attitudes Toward Tourism report shows that the perception of overcrowding and tourism’s value versus negative impact appears to be improving from the record highs that were seen in 2021-2022. Discover Kalispell – FY26 DMO Plan Page 12 • 69% of MT residents agree that the benefits of tourism outweigh the negative impacts. • 75% of residents agree that tourism promotion by the state benefited their community economically. The data also shows a decline in number of residents that feel that if tourism were to increase the overall quality in life would improve. • 33% agreed or strongly agreed, down from 35% in 2022 and 55% in 2019. 4. Marketing Trends A. 2025 Trends Report - Crowdriff • DMOs are trying to strike the right balance between organic and paid social. They report having the most success with Meta ads, and IG Reels. Short form videos perform best according to 89% of DMO’s surveyed. • Leverage UCG and give old videos new life by adding listicles and montages. • While 75% are concerned about AI data accuracy and 51% have ethical concerns, the majority use some form of AI and anticipate using it more in 2025. B. What AI Means for Destination Discovery - ETourism Summit, 2025 AI is transforming how destinations connect with travelers. DMO’s should be mindful to take a proactive approach of their visibility within AI and use technology to connect with visitors in real time. 42% of web traffic is now bots – if a bot doesn’t find what it is looking for it moves on. • How to be discoverable by AI: AI functions differently than SEO. AI scans content, layout and visuals versus looking for keywords. The structure of your website makes a difference whether you are discoverable. • How to fuel AI with knowledge: translate the content you have into what AI can understand, it looks for clarity, structure and context rather than emotion and inspiration. Use an AI system that scrapes content from your website to give accurate information in your brand’s voice. • How to shift from one-way to two-way communications with travelers: travelers are already talking with AI (ChatGPT, Siri, Alexa). They aren’t just searching, they are also asking questions. Look at top queries and add practical travel planning content to your owned media (direction, transportation options, timing/seasonality considerations). C. WTF - What the Future report - Kayak • AI Agents: virtual travel agents are the trip planning tool of the future, going as far as intuiting our needs and making planning decisions without being asked. Discover Kalispell – FY26 DMO Plan Page 13 • Wellness: typical travel destination rankings will be influenced heavily by wellness scores. • Social shopping: social media is the new search engine including travel purchases. A recent study from Emplifi shows that 53% of Gen Z and 56% of Millennials have bought through social media in the past three months, compared to 39% of Gen X and 29% of Boomers. • Mindful travel: travelers’ tastes are shifting to the unexplored and being mindful of their travel impacts. 5. U.S. Market Review – Travel Demand Downgraded travel forecasts are fueled by concerns around tariffs, unstable stock market, and slowed GDP growth. • “Consumers’ short-term outlook for income, business, and labor market conditions—dropped 9.6 points to 65.2 in March, the lowest level in 12 years.” (Tourism Economics) • “The CCI and CSI both declined again in March as consumers responded to inflationary fears and financial market uncertainty.” (DestiMetrics) • “International travel to the US is predicted to decline—a result of policy and rhetoric-driven negative sentiment toward the US. Originally forecast to grow by 9% this year, Tourism Economics’ updated outlook expects international travel to the US to fall by 9.4% in 2025.” (Tourism Economics) • Longwoods International shows a more optimistic view of traveler sentiment. A March’25 survey shows that 94% of Americans have travel plans – a 6% increase from Feb’25. • Future Partners April 2025 State of the American Traveler report showed that travelers are changing buying behaviors due to uncertainty of economy. 27% of those surveyed expect to choose more affordable destinations for their travel plans over the next six months, 25.9% will use rewards programs to save money and 24.2% will travel less frequently. Discover Kalispell – FY26 DMO Plan Page 14 Discover Kalispell – FY26 DMO Plan Page 15 GOALS, TACTICS and OBJECTIVES Goals 1. Increase visitation to meet the needs of Kalispell's visitor distribution goals of seasonality, niche markets and diverse audiences. Tactics: Targeted campaigns promoting fall, winter and spring travel, promoting downtown Kalispell and unique experiences using paid media, website marketing, owned media and digital asset acquisition. Objective: Leverage hyper-targeted advertising to incentivize winter travel to Kalispell with the direct result of increasing room night stays at Kalispell hotels. 2. Expand group sales by positioning Kalispell as a premiere sports destination, refining strategies for attracting meetings and tour groups, identifying major destination events, and providing valuable resources for planners and event organizers. Tactics: Attend trade shows for direct contact with meeting planners and sports event organizers, host FAMs, conduct out-of-market sales calls and client events and produce sales and promotion collateral and resources. Objective: Create a comprehensive suite of promotional materials to grow sports tourism in Kalispell. 3. Enhance destination storytelling through earned, paid and owned media. Tactics: Host travel media and influencers to achieve earned media in targeted publications, websites and social platforms. Optimize Meta video content for social search visibility. Lean into authentic and engaging content through organic images and resident stories. Objective: Create three additional stories highlighting a diverse group of residents through the Rediscovering Kalispell campaign. 4. Encourage residents and visitors to travel and recreate responsibly and respectfully and to give back to the community. Discover Kalispell – FY26 DMO Plan Page 16 Tactics: Deploy educational resources through owned and sponsored media channels and distribute printed resources to area businesses. Partner with community organizations to provide accurate and timely messaging during times of environmental or social crisis situations. Promote voluntourism, amplifying the needs of local non-profits. Objectives: Support the Flathead Trails Association to develop a volunteer program for trail maintenance. Enhance the volunteer page on DiscoverKalispell.com identifying a variety of natural resources volunteer opportunities for residents and visitors. 5. Develop visitor services that align with leading trip planning and booking trends, enhancing opportunities for an exclusive and genuine travel adventure. Tactics: Increase connection with visitors beyond the traditional VIC services during the trip planning phase and when in-market. Use online resources, AI tools and local partners to disseminate visitor resources and promote member businesses. Objective: Deliver visitor guides and informational resources to visitor locations including hotels, shops, restaurants, airport and rental cars. Use trackable (paid) QR codes to gauge ROI. 6. Be engaged in destination, product and experience development that benefits residents and visitors. Tactics: Provide grant funding for events and sports tournaments that generate room nights stays in Kalispell and for community development projects that enhance the visitor experience. Objective: Identify and support two new community projects through grant funding and marketing support. 7. Support tourism workforce development and hospitality training. Tactics: Provide resources to local businesses for hospitality guest services training. Partner with Kalispell Public Schools to build awareness of the tourism industry careers. Discover Kalispell – FY26 DMO Plan Page 17 Objective: Develop and launch a Kalispell Ambassador digital training program to be utilized by front-line staff and students. 8. Be an active partner on initiatives for natural resource sustainability. Tactics: Partner with local organizations such as Flathead River Alliance, Flathead Trails Association and FWP to support conservation projects related to visitor amenities and visitor impacts. Objective: Champion two projects led by local natural resource groups through sponsorships, messaging, and volunteering. Discover Kalispell – FY26 DMO Plan Page 18 DISCOVER KALISPELL STRUCTURE AND TEAM Discover Kalispell, the Kalispell Convention & Visitor Bureau, is a division of the Discover Kalispell Chamber. Discover Kalispell is funded through the Lodging Facility Use Tax and the Kalispell Tourism Business Improvement District (TBID). The FY26 Discover Kalispell DMO plan serves to direct the initiatives and spending for Discover Kalispell and inform and educate the Discover Kalispell Chamber and TBID board of directors, community stakeholders, Tourism Advisory Council, City of Kalispell and the state legislature. Kalispell’s two funding sources, Bed Tax and TBID, work collaboratively to facilitate the annual DMO plan. The Discover Kalispell Team: President/CEO Discover Kalispell Chamber: Lorraine Clarno, lorraine@kalispellchamber.com Executive Director, Discover Kalispell: Diane Medler, diane@discoverkalispell.com Group Sales Manager: Ben Gould, ben@discoverkalispell.com Marketing & Communications Coordinator: Natalie Wallon, natalie@discoverkalispell.com Visitor Services Coordinator: Meche Ek, info@discoverkalispell.com 2 S. Main St, Suite 205, Kalispell, MT 59901 l 406-758-2811 l http://discoverkalispell.com Discover Kalispell – FY26 DMO Plan Page 19 FY26 BUDGET – TOURISM BUSINESS IMPROVEMENT DISTRICT FY26 Budget Segments FY26 % of budget Operations/Admin 54,000 5% Personnel 293,000 26% Education/Outreach 21,000 2% Agency Services 118,000 10% Research 22,000 2% Website - maintenance, enhancements 10,000 1% Destination Marketing 375,000 33% Marketing Resources 60,000 Paid Media 245,000 Earned Media 70,000 Destination Stewardship/Management 13,500 1% Workforce engagement/education, community outreach 3,500 Visitor services 10,000 Destination Development 218,500 19% Event grant and group incentives 185,000 Sales - trade shows, sales calls, hosted FAMs 30,000 Community projects and grants 3,500 TOTAL 1,125,000 100% TOURISM BUSINESS IMPROVEMENT DISTRICT ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY 24/25 FY24/25 FY 25/26 BEGINNING CASH 10100 CASH: $0 $0 $0 $0 Total Cash $0 $0 $0 $0 RECIEPTS (DUE TO TBID) 10100 Room Tax $685,000 $1,171,200 $1,171,200 $1,125,000 Total Receipts $685,000 $1,171,200 $1,171,200 $1,125,000 TOTAL AVAILABLE $685,000 $1,171,200 $1,171,200 $1,125,000 DUE TO Administration $58,560 $54,000 Staffing $292,800 $293,000 Education/Outreach $23,424 $21,000 Agency Services $117,120 $118,000 Research $23,424 $22,000 Website $23,424 $10,000 Destination Marketing $386,496 $375,000 Destination Stewardship/Mgmt $11,712 $13,500 Destination Development $234,240 $218,500 $685,000 $1,171,200 $1,171,200 $1,125,000 ENDING CASH CASH: $0 $0 $0 $0 PROGRAM DESCRIPTION FUND: 7855 PROJECTED FIDUCIARY RECEIPTS AND FUNDS DUE TO The Tourism Business Improvement District is a component unit of the City of Kalispell. The City does not record revenues and expenses of the district. The funds are passed thru to the Chamber of Commerce. The Chamber is responsible for managing the funds and providing the City with financial statements. 20 KALISPELL BUSINESS IMPROVEMENT DISTRICT FY2026 BID Work Plan & Budget TOTAL REVENUE Levy $50,000 Penalty & Interest $400 Class 8 PP Reimbursement $800 Assessments $60,000 Garbage & Parking $5,000 Reimbursements & Contributions $20,000 Interest $600 TOTAL REVENUE $136,800 EXPENSES & PROJECTS ADMINISTRATION Contract Staff – Coordinator $40,000 Conferences & Travel $500 Administrative Transfer (city)$5,278 Office Supplies $400 Liability Insurance $1,500 Storage Unit Rental $1,200 MAINTENANCE Contract Staff – Maintenance $35,000 MARKETING  Website Development $500 Facade Improvement $25,000 Social Media Marketing $3,000 BEAUTIFICATION Summer Flowers $10,000 DEVELOPMENT Development Activity $5,000 TOURISM  Holiday Lights & Décor $5,000 EVENTS & SPONSORSHIPS  Downtown Events $1,000 TOTAL EXPENSES $133.378 BUSINESS IMPROVEMENT DISTRICT FY2025/26 Annual Budget The downtown area is a vital component of the local economy, housing a mix of retail, office, and residential spaces. However, a significant number of buildings in our downtown community require facade renovations to improve their appearance and functionality. The City of Kalispell has developed the 2017 Downtown Plan that outlines a vision for revitalizing the downtown area, and the Kalispell Business Improvement District will amplify the current façade improvement programs as part of the revitalization process. In November 2024, KBID secured a five-year annual allocation of $20,000 in Tax Increment Financing (TIF) funds through the Technical Assistance Program to support façade improvements. Of this funding, $15,000 is designated for the downtown TIF district, while $5,000 is allocated to the West Side TIF district. BOARD MEMBERS Kisa Davison, Chair Cara Lemire Gabe Mariman Marshall Noice George Giavasis Jon Fetveit Nihcole Peterson VISION STATEMENT By creating a beautiful downtown culture, Kalispell will be an attractive, worthy place for the delight of its residents, and the continued success of its entrepreneurs. MISSION STATEMENT The Kalispell Business Improvement District is an organization comprised of its members: proud and dedicated people who work together to inspire and create a healthy, vibrant downtown culture that embodies its rich history of beauty, integrity and kindness while fostering a thriving economy. PURPOSE To accomplish its vision of creating a vibrant and dynamic business district the BID will: n Build effective partnerships with businesses, institutions, property owners and city government to maintain a clean and safe community. n Attract, retain and promote quality businesses and retail segments to support our local economy. n Promote Kalispell as a renowned destination point with a business, retail, entertainment and institutional mix offering unique products, services and events. n Promote Kalispell as the preferred place to shop, work, learn and live. BID ASSESSMENT FORMULA Montana Code Annotated 7-12-1133 (2) directs the governing body to annually assess the entire cost of the district against the entire district using a method that best ensures that the assessment on each lot or parcel is equitable in proportion to the benefits to be received. The BID Board has reviewed the current assessment formula and is recommending that the formula for fiscal year 2025 remain the same as the 2024 fiscal year. All property owners within the district will be assessed a flat fee of $100.00, $0.015 per square foot assessment and a taxable value assessment of .0225%. Owner occupied residential properties will not be assessed. The formula would leave the overall budget at approximately the same level as the 2024 fiscal year. After discussion of the new work plan the BID Board of Directors believes that the proposed assessment formula will ensure proportional benefits for the entire district. Organizational and Administration $48,878 This portion of the BID budget supports core administrative needs that keep our district running smoothly. It covers essentials like liability insurance, office supplies, financial management, professional development conferences, and storage for downtown holiday décor. It also funds a full-time leadership director who helps guide and implement BID programs and initiatives throughout the year. Maintenance $35,000 Each year, our dedicated maintenance team plays a vital role in keeping downtown clean, vibrant, and welcoming for residents, visitors, and businesses alike. From watering trees and flowers to collecting litter and caring for corner planters, our Downtown Ambassadors work behind the scenes to ensure the district stays beautiful and well-maintained. Communications and Marketing $3,500 In partnership with the Kalispell Downtown Association, the Kalispell Business Improvement District launched a new look for downtown Kalispell. The BID supports the social media, online, and other marketing expenses to help promote downtown business development, community, and special events. Development Activity $5,000 The KBID maintains strong partnerships with downtown businesses, property owners, the Kalispell Chamber of Commerce, Discover Kalispell, the City of Kalispell, and other key community stakeholders to grow, improve, and develop the downtown community. This portion of the budget provides flexibility to address unforeseen expenses such as golf cart repairs, unexpected services, supply cost increases, and additional resources needed to support ongoing programs and additional services. Façade Improvement Grants $25,000 Through our façade improvement grants program, the Kalispell Business Improvement District is committed to partnering with downtown business and property owners to ensure that our downtown area remains a vibrant, historically preserved, charming, and welcoming destination for years to come. Downtown Event Sponsorship $1,000 The BID contributes funding to the Kalispell Downtown Association to support its events, staff, marketing, and promotion of downtown retailers. Those events for 2024/2025 will include Frosty the Brewfest, The Spring Mixer, Ladies Night, two Thursday Fest events, KreepySpell, and the Holiday Stroll. Holiday Lighting $5,000 Each holiday season, the Kalispell Business Improvement District brings festive spirit to the heart of downtown by illuminating the streets with cheerful lighting and seasonal décor. These decorations, which help create a warm and welcoming atmosphere for the community, are carefully stored year-round in a leased facility near downtown. Summer Flowers $10,000 Each year, the BID purchases, installs, and maintains 175 hanging flower baskets and corner planters throughout downtown Kalispell. These vibrant floral displays enhance the charm and beauty of our streets, creating a bright and welcoming environment for residents, visitors, and local businesses alike. KALISPELL BUSINESS IMPROVEMENT PROGRAMS KALISPELL BUSINESS IMPROVEMENT PROGRAMS Kalispell Business Improvement District (KBID) programs are funded through special assessments collected from property owners within the Downtown Business Improvement District. For Fiscal Year 2025/2026, the total assessment is projected to be $110,000. In addition to these assessments, KBID anticipates approximately $6,800 in revenue from maintenance contracts, reimbursements, and interest. An estimated $15,000 in operating reserves will also be carried forward from the previous year to support ongoing initiatives and services. KBID has also secured $20,000 in annual funding through a Tax Increment Financing (TIF) grant to support a new façade improvement program, helping property owners with design, permitting, and planning costs for exterior upgrades in the Downtown and West Side TIF districts. BUSINESS IMPROVEMENT DISTRICT #2 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 BEGINNING CASH 10100 CASH: Operating $49,062 $41,650 $41,650 $54,694 Total Cash $49,062 $41,650 $41,650 $54,694 REVENUES 311100 Levy (includes $26,500 from flat fee)$47,397 $50,000 $46,980 $50,000 311200 Penalty and interest $404 $450 $200 $400 335230 Class 8 PP reimb.$762 $800 $784 $800 363010 Assessments $63,922 $60,000 $63,771 $60,000 343014 Charges for services - garbage/parking $4,207 $5,000 $2,935 $5,000 365000 Reimursements / Contributions $125 $2,500 $1,500 $20,000 371010 Interest $938 $700 $974 $600 Total Revenue $117,755 $119,450 $117,144 $136,800 TOTAL AVAILABLE $166,817 $161,100 $158,794 $191,494 Total $125,167 $104,100 $104,100 $133,378 ENDING CASH CASH: Operating $41,650 $57,000 $54,694 $58,116 PROGRAM DESCRIPTION Downtown Business Improvement District was created April 3, 2017 by Resolution 5801 FUND: 2701-490-470330 PROJECTED REVENUE AND FUND SUMMARY EXPENSES 23 BUSINESS IMPROVEMENT DISTRICT #2 ACTUAL BUDGET ACTUAL BUDGET FY23/24 FY24/25 FY24/25 FY25/26 PROGRAM: STAFFING: 210 Office Supplies $133 $200 $341 $400 354 Contract staff - coordinator $42,263 $40,000 $40,348 $40,000 355 Contract staff - other(1FT/1PT)$39,769 $35,000 $28,303 $35,000 373 Conferences/Travel/Memberships $0 $1,500 $1,200 $500 530 Storage Unit Rent $0 $1,200 $1,100 $1,200 COMMUNICATIONS: 322 Newsletter $0 $750 $635 $0 359 Web Site Development/Maintenance $1,703 $1,300 $1,000 $500 337 Social Media and On-line Marketing $4,275 $3,000 $3,025 $3,000 DEVELOPMENT ACTIVITY: 780 Development Activity $11,358 $6,000 $3,077 $5,000 790 Façade Improvement Program - carryover $10,000 $15,000 $10,000 $5,000 $25,000 391 Sponsorship/Events $3,022 $2,500 $338 $1,000 510 Insurance $32 $1,500 $1,550 $1,500 TOURISM: 323 Holiday Décor $0 $7,000 $2,177 $5,000 BEAUTIFICATION: 229 Flowers / Trees $19,515 $10,000 $10,789 $10,000 522 Administrative Transfer $4,357 $5,217 $5,217 $5,278 Total Budget $141,427 $125,167 $104,100 $133,378 FUND: 2701-490-470330 EXPENDITURE DETAIL 24 PAGE FUND Dept. # 1 1000 410 PUBLIC WORKS 1 1000 412 FACILITIES 1 1000 413 POLICE 1 1000 416 FIRE 1 1000 420 PLANNING 1 2230 440 AMBULANCE 1 2394 420 BUILDING 1 2500 421 STREETS 2 2215 436 PARKS 2 2600 436 FORESTRY 2 5210 447 WATER 3 5310 454 SEWER 3 5310 455 WWTP 3 5349 453 STORM SEWER 4 5510 460 SOLID WASTE 4 6010 410 CENTRAL GARAGE 4 6030 403 INFORMATION TECHNOLOGY CAPITAL IMPROVEMENT PLAN CITY OF KALISPELL FIVE YEAR CAPITAL IMPROVEMENT PLAN DEPARTMENT DESCRIPTION 2026 2027 2028 2029 2030 TOTAL PUBLIC WORKS ADMINISTRATIONVEHICLE REPLACEMENT (38,287,402,425,426,270)$0 $160,000 $160,000 $160,000 $160,000 $640,000 1000-410-430100-xxx SCANNER/PLOTTER/SURVEY GPS SYSTEM/FIELD CONTROLLER $25,000 $35,000 $60,000 TOTAL $0 $185,000 $195,000 $160,000 $160,000 $700,000 CITY FACILITIES-MAINTENANCEAV SYSTEM DEPOT $25,000 $25,000 1000-412-411230 STATION 61 ROOF REPLACEMENT $90,000 $90,000 PD ROOF REPLACEMENT $74,754 $74,754 ATTORNEY ROOF REPLACEMENT $26,000 SIGNAGE DEPOT $10,500 $10,500 CITY HALL AIR HANDLER $250,000 $250,000 STATION 61 BAY HEAT $55,000 $55,000 TOTAL $165,254 $116,000 $0 $250,000 $0 $531,254 POLICE VEHICLE REPLACEMENT- MARKED PATROL $150,000 $160,000 $400,000 $160,000 $870,000 1000-413-42014x-xxx VEHICLCLE REPLACEMENT- UNMARKED VEHICLES $80,000 $45,000 $45,000 $170,000 BEAR WINDOW REPLACEMENT $0 PD RENOVATION (IMPACT FEES) $0 RADIOS - PORTABLE/MOBILE $28,000 $28,000 $28,000 $84,000 PARKING "GO-4"$0 INDUSTRIAL EVIDENCE REFRIGERATOR WITH ALARM $0 AXON PROGRAM FOR BWC/FLEET/TASER/INTERVIEW ROOMS/STANDARDS $150,000 $150,000 $150,000 $150,000 $600,000 TOTAL $408,000 $383,000 $578,000 $355,000 $0 $1,724,000 FIRE REPLACMENT FIRE ENGINE-PUMPER $1,200,000 $1,200,000 1000-416-420400-xxx PORTABLE-MOBILE RADIO REPLACEMENTS $0 NEW BRUSH APPARATUS CHASSIS $0 VEHICLE ADDITION/REPLACEMENT (1/2T Crew Cab) Battalion Chiefs $78,000 $210,000 $288,000 NEW FIRE ENGINE-PUMPER- STATION 63 $0 LADDER TRUCK REPLACEMENT $2,000,000 $2,000,000 STATION 63 $500,000 $7,000,000 $7,500,000 TOTAL $578,000 $7,210,000 $2,000,000 $1,200,000 $0 $10,988,000 PLANNING AND ZONING $0 1000-420-411020-xxx $0 TOTAL $0 $0 $0 $0 $0 $0 $0 AMBULANCE 2006 AMBULANCE CHASIS REBUILD, AMBULANCE REPLACEMENT FY28 $325,000 $340,000 $665,000 2230-440-420730-xxx ABMULANCE (63, REPLACEMENT)$320,000 $320,000 TOTAL $320,000 $0 $325,000 $0 $340,000 $985,000 BUILDING DEPARTMENT $0 2394-420-420530-xxx VEHICLE $0 $0 TOTAL $0 $0 $0 $0 $0 $0 SPECIAL STREET MAINTENANCE/TSSPM-MILL, OVERLAY AND CHIP SEAL PROJECTS $1,430,580 $1,430,580 $1,530,580 $1,580,580 $1,580,580 $7,552,900 2500-421-430240-xxx PM-STRIPING PROJECTS $20,000 $20,000 $20,000 $20,000 $20,000 $100,000 HEAVY TRUCKS REPLACEMENT - (12 YD)(360,362,363,364, 365) $270,000 $270,000 $270,000 $270,000 $270,000 $1,350,000 HEAVY TRUCKS NEW - (12 YD) ADD'T TRUCK ADDED TO FLEET (CARRY)$250,000 $250,000 HEAVY TRUCKS REPLACEMENT - (6 YD-Equip #334) (CARRY)$210,000 $210,000 HEAVY TRUCKS RPLCMNT-(ICE MELT/WTR TRK)(330)$160,000 $160,000 VEHICLE REPLACEMENT-UP TO 1 TON(308)$80,000 $80,000 $160,000 VEHICLE REPLACEMENT - 2 TON (310)$210,000 $210,000 STREET SWEEPER- (350,351) ($350,000 COST SPLIT W/STORM)$215,000 $215,000 $430,000 MOTOR GRADER REPLACEMENT (373) $450,000 $450,000 FRONT END LOADER REPLACEMENT (370) (CARRY)$340,000 $340,000 ROLLER REPLACEMENT (378)$80,000 $80,000 SUPPORT EQUIPMENT REPLACEMENT - FLAIL MOWER (339)$95,000 $95,000 SUPPORT EQUIPMENT REPLACEMENT - ASPHALT ZIPPER (388)$500,000 $500,000 SUPPORT EQUIPMENT REPLACEMENT - AIR COMPRESSOR (398,212)$30,000 $20,000 $50,000 SUPPORT EQUIPMENT REPLACEMENT - SNOW BLOWER (396)$230,000 $230,000 SUPPORT EQUIPMENT REPLACEMENT - TRAILER (386)$12,000 $12,000 SUPPORT EQUIPMENT NEW - LEAF VAC $210,000 $210,000 Light Maint., Wtr, Swr, Storm SUPPORT EQUIPMENT NEW - FRONT END LOADER FORKS (COSTS SPLIT)$25,000 $25,000 4 MILE DRIVE PATH PROJECT PATHWAY ALONG NORTH SIDE OF FOUR MILE DRIVE (TA GRANT)$781,126 $781,126 2827-421-430240-xxx $0 $0 $0 TOTAL $3,566,706 $2,675,580 $2,650,580 $2,420,580 $1,882,580 $13,196,026 1 CITY OF KALISPELL FIVE YEAR CAPITAL IMPROVEMENT PLAN DEPARTMENT DESCRIPTION 2026 2027 2028 2029 2030 $10,140 PARKS DEPARTMENT LIONS PARK- PLAYGROUND $80,000 $80,000 2215-436-460xxx-xxx WOODLAND PARK- STABALIZE POND PERIMITER $90,000 $90,000 HAWTHORN PLAYGROUND $80,000 $80,000 WOODLAND PARK- CAMP CENTER EXTERIOR PAINTING $63,000 $63,000 AERATOR 75"$16,000 BRUSH HOG - TOOLCAT $11,300 PARKS BEGG PARK - PLAYGROUND $45,000 $50,000 $95,000 PARKS LAKERS PARKING LOT PAVING $40,000 $40,000 KYAC MOWER $130,000 $130,000 KYAC MOWER $140,000 $140,000 PARKS MAINTENANCE STORAGE BUILDING $172,000 $172,000 AQUATICS 1/2 TON PICKUP $60,000 $60,000 PAINT LAZY RIVER, CLIMBING WALL, SIGNAGE $252,726 $252,726 $0 TOTAL $680,026 $110,000 $130,000 $220,000 $90,000 $1,230,026 FORESTRY CHIP TRUCK $140,000 $140,000 2600-436-460433-xxx $0 TOTAL $140,000 $0 $0 $0 $0 $140,000 WATER DEPARTMENT LOWER ZONE RESERVOIR(s) #1 & #2 REPLCMNT (CARRY)$15,750,530 $15,750,530 5210-447-430550-xxx METERS - NEW $84,154 $86,679 $89,279 $91,957 $94,716 $446,785 MISC. CONTRACT MAIN UPSIZE (CARRY/NEW)$1,175,719 $300,000 $300,000 $300,000 $300,000 $2,375,719 BUFFALO HILL BOOSTER STATION UPGRADES PHASE 1 & 2 (CARRY)$165,000 $165,000 3RD AVE EAST TRANSMISSION MAIN CENTER TO 4TH ST E (CARRY)$3,506,602 $3,506,602 URBAN RENEWAL-DT & WS 10TH AVE W FROM 4TH-8TH R&R (CARRY)$1,795,000 $1,795,000 WATER MAIN REPAIR, REHABILITATION & REPLACEMENT $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 LEAD SERVICE LINE REPLACEMENT $3,126,447 $3,126,447 WATER RIGHTS ACQUISITION(S), WATER MODELING, CONSTR. REVIEW, RATE STUDY $285,000 $87,550 $89,301 $91,087 $92,908 $645,846 WATER FACILITY MASTER PLAN UPDATE $350,000 $350,000 NORTHWEST WELL #2 (CARRY)$307,000 $4,532,359 $4,839,359 EMERGING CONTAMINANTS RESPONSE $22,464,599 $22,464,599 GRANDVIEW WELL ROOF REPLACEMENT (CARRY)$20,000 $20,000 1 MG ELEVATED WATER STORAGE TANK & NORTHWEST WELL(S) (CARRY)$3,405,978 $3,405,978 WATER DISTR. CONTROL SYSTEM UPDATES/IMPRVMNTS (CARRY/NEW)$63,825 $25,000 $25,000 $25,000 $25,000 $163,825 COVERED EQUIPMENT STORAGE $50,000 $50,000 METERS SYSTEM REPLACEMENT PROJECT (CARRY/NEW)$530,272 $437,494 $454,498 $471,650 $488,953 $2,382,867 1ST AVE W CONNECTION $327,755 $327,755 6TH ST W R&R FROM 5TH TO 8TH AVE W $1,047,000 $1,047,000 4TH AND 5TH ST W FROM MERIDIAN-10TH AVE R&R $2,121,973 $2,121,973 1ST AVENUE WEST R&R $728,425 $728,425 6TH STREET EAST R&R $1,359,452 $1,359,452 3RD & 4TH ST WEST (STORM ADDN) R&R $1,188,529 $1,188,529 2ND AVE W (SOUTH) R&R $911,572 $911,572 2ND AVE E FROM 6TH-12TH R&R (1 OF 2)$2,855,024 $2,855,024 2ND AVE E FROM 3RD-6TH R&R (2 OF 2)$1,318,640 $1,318,640 CENTER STREET (5TH AVE W-MAIN)$2,191,243 $2,191,243 CENTER STREET (MAIN TO 3RD AVE E)$1,372,981 $1,372,981 CENTER STREET (3RD AVE E - WOODLAND)$1,430,308 $1,430,308 1ST AVENUE WEST CONNECTION $375,286 $375,286 7TH AVE WN R&R $1,576,936 $1,576,936 6TH AVE E. FROM 3RD-7TH R&R $1,661,279 $1,661,279 7TH ST W FROM MERIDIAN-10TH R&R $1,433,381 $1,433,381 SMALL DIAMETER CONDITION ASSESSMENT $148,137 $148,137 BACKBONE CONDITION ASSESSMENT $156,362 $156,362 WEST RESERVE TRANSMISSION MAIN (PHASE 1)$1,176,898 $1,176,898 SOUTHEAST TRANSMISSION MAIN $6,608,645 $6,608,645 SOUTH MAIN STREET TRANSMISSION MAIN $1,070,662 $1,070,662 US HIGHWAY 2 TRANSMISSION MAIN $9,267,704 $9,267,704 WEST RESERVE TRANSMISSION MAIN (PHASE 2)$11,056,310 $11,056,310 WILLOW GLEN DRIVE LOOP $2,688,457 $2,688,457 FOUR MILE TRANSMISSION MAIN (PHASE 2)$4,081,081 $4,081,081 12 STEET EAST TRANSMISSION MAIN $1,200,819 $1,200,819 VEHICLE REPL.- UP TO 1 TON (235,274,290,272)$80,000 $80,000 $80,000 $80,000 $320,000 TRENCH ROLLER REPLACEMENT(271)$35,000 $35,000 VAC CON TRUCK REPLACEMENT (213)$425,000 $425,000 RIDING MOWER REPLACEMENT $15,000 $15,000 SUPPORT EQUIPMENT REPLACEMENT - TAPPING MACHINE $25,000 $25,000 SUPPORT EQUIPMENT NEW - STEEL ROAD PLATES (COST SPLIT W, WTR, SWR, STORM)$8,333 $8,333 $0 TOTAL $54,593,214 $16,122,697 $6,117,610 $6,581,576 $38,506,652 $121,921,749 2 CITY OF KALISPELL FIVE YEAR CAPITAL IMPROVEMENT PLAN DEPARTMENT DESCRIPTION 2026 2027 2028 2029 2030 $10,140 SEWER DEPARTMENT- COLLECTION & BILLINGBLUESTONE UPSIZE $627,470 $627,470 5310-454-430630-xxx LIFT STATION #36 IMPROVEMENTS $3,788,678 $3,788,678 WEDGEWOOD SEWER REPLC/SHERWOOD SERVICE REALIGNMENTS (CARRY)$1,351,000 $1,351,000 MANHOLE REHABILITATION AND SEWER MAIN REPLACEMENTS/REPAIRS $60,000 $60,000 $60,000 $60,000 $60,000 $300,000 SEWER/STORM SHOP ROOF REPLACEMENT (SPLIT W STORM)(CARRY)$45,000 $45,000 GROWTH AND DEVELOPMENT (OVERSIZE) (CARRY)$1,073,942 $500,000 $500,000 $500,000 $500,000 $3,073,942 SCADA L.S. CONTROL SYSTEM UPGRADES $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 FACILITY MASTER PLAN UPDATE $350,000 $350,000 SLIPPA-HB355 SEWER MAIN SLIP LINING (WW-RR-11,13,16,17 & 18)(CARRY)$881,231 $881,231 GRAVITY SEWER REPLACEMENT ON 2ND ALLEY W (WW-EX-13)$1,837,116 $1,837,116 GRAVITY SEWER REPLACEMENT ON 2ND ALLEY W (WW-EX-15)$2,100,363 $2,100,363 GRAVITY SEWER REPLACEMENT ON 5TH ALLEY WN $2,276,502 $2,276,502 GRAVITY SEWER REPLACEMENT ON 3RD ALLEY E BETWEEN CENTER AND 2ND $1,768,846 $1,768,846 GRAVITY SEWER REPLACEMENT PARK PLACE ALLEY $1,179,363 $1,179,363 8TH ALLEY WN FROM SILOS PH 2 ENDPOINT TO MT ST $763,929 $763,929 6TH ALLEY W BETWEEN CENTER-2ND REPLACEMENT $1,886,323 $1,886,323 GRAVITY SEWER REPLACEMENT-6TH ALLEY E, SOUTH OF 14TH TO 13TH $946,780 $946,780 LIFT STATION 5A REMOVAL $516,061 $516,061 4TH ALLEY E FROM 2ND ST (WW-RR-04)$2,972,269 $2,972,269 SUMMIT RIDGE LIFT STATION REMOVAL AND INSTALL LOW PRESSURE FORECEMAN $1,759,975 $1,759,975 INFLOW AND INFILTRATION (I&I) STUDY $222,237 $222,237 GRAVITY SEWER REPLACEMENT ON 4TH ALLEY WN $2,888,230 $2,888,230 10TH ALLEY W FROM CENTER-5TH ST REPLACEMENT $5,064,536 $5,064,536 WEST RESERVE DRIVE IMPROVEMENTS $10,201,953 $10,201,953 WEST SPRINGCREEK ROAD IMPROVEMENTS $6,518,756 $6,518,756 ROSE CROSSING WEST IMPROVEMENTS $3,140,340 $3,140,340 WESTSIDE INTERCEPTOR (WSI) GRAVITY MAIN EXTENSION $23,935,510 $23,935,510 VEHICLE REPL.- UP TO 1 TON (280) (split w/Storm)$45,000 $45,000 PIPELINE INSPECTION CAMERA TRUCK REPLACEMENT (281)$350,000 $350,000 VACUUM TRUCK REPLACEMENT (295) (Split w/Storm)$275,000 $275,000 SUPPORT EQUIPMENT REPL. - TRAILER MOUNTED GENERATOR (260) (Split w/Storm)$30,000 $30,000 SUPPORT EQUIPMENT REPLACEMENT - LARGE DIAMETER ROOTER $15,000 $15,000 SUPPORT EQUIPMENT NEW - BYPASS PUMP TRAILER $50,000 $50,000 SUPPORT EQUIPMENT NEW - STEEL ROAD PLATES (COST SPLIT W, WTR, SWR, STORM)$8,333 $8,333 $0 $0 TOTAL $10,077,770 $17,095,411 $8,760,003 $17,640,709 $27,645,850 $81,219,743 SEWER- WWTP SITE SPECIFIC STUDY (CARRY)$365,000 $365,000 5310-455-430643-xxx CONSTRUCT NEW EQ BASIN (CARRY/NEW)$8,943,116 $8,943,116 BIOSOLIDS FACILITY (CARRY/NEW)$3,710,078 $3,710,078 FERMENTER CONDITION ASSESSMENT AND REHABILITATION (CARRY/NEW) $2,001,157 $2,001,157 WWTP FACILITY MASTER PLAN $350,000 $350,000 MISC REPLACEMENT ITEMS/MAINTENANCE/REPAIR $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 PLANT EQUIPMENT & MACHINERY (CARRY/NEW)$318,167 $250,000 $250,000 $250,000 $250,000 $1,318,167 INSTALL DOME COVERS ON SECONDARY CLARIFIERS (CARRY/NEW)$1,620,000 $1,000,000 $2,620,000 INSTALL TWO NEW INFLUENT SCREENS $800,000 $800,000 BIOFILTER BED REHABILITATION $200,000 $200,000 INSTALL ADDITIONAL STANDBY POWER FOR EQUIPMENT $221,000 $2,644,000 $2,865,000 CHEMICAL ROOM MODIFICATIONS $29,000 $326,193 $355,193 DIGESTER CHEMICAL FEED SYSTEM $10,000 $111,000 $121,000 CONVERT SECONDARY TREATMENT SYSTEM TO A 5-STAGE PROCESS (DESIGN)$390,000 $1,297,509 $1,687,509 MODIFY EXISTING REAERATION BASIN AND COVER STRUCTURE (DESIGN)$32,000 $373,000 $405,000 AERATION BLOWER EVALUATION STUDY $26,095 $26,095 REPLACE EXISTING HEAT EXCHANGER, INSTALL 2ND HEAT EXCHANGER, REPLC SLUDGE RECIRC PUMPS $112,000 $1,336,000 $1,448,000 CONSTRUCT TERTIARY MEMBRANE FILTRATION (TMF) PROCESS $2,492,000 $29,900,000 $32,392,000 CONSTRUCT SECOND PRIMARY DIGESTER $553,000 $6,635,000 $7,188,000 SIDESTREAM TREATMENT $194,000 $2,326,000 $2,520,000 CONSTRUCT TWO, 75-FT DIAMETER PRIMARY CLARIFIERS $624,000 $624,000 SECONDARY DIGESTERS MIXING REHABILITATIONS $200,000 $200,000 HEAVY TRUCKS REPLACEMENT- (12 YD) (264)$250,000 LARGE IMPLEMENT TRACTOR REPLACEMENT (502)$25,000 $25,000 VEHICLE REPLACEMENT-UP TO 1 TON (208, 209)$80,000 $80,000 $0 $0 TOTAL $18,307,518 $1,990,000 $4,116,288 $6,945,509 $40,215,000 $71,574,315 STORMWATER STORM DRAIN CORRECTIONS (CARRY/NEW)$750,000 $750,000 $750,000 $750,000 $750,000 $3,750,000 5349-453-430246-xxx WEDGEWOOD & SHERWOOD (CARRY)$50,000 $1,351,794 $1,401,794 STORMWATER FACILITY UPSIZING (CARRY)$230,000 $200,000 $200,000 $200,000 $200,000 $1,030,000 FEDERAL APPR./WSTIF TWO MILE DRIVE RD & DRAINAGE IMPRVMNT-HAWTHORN TO MERIDIAN $4,295,000 $4,295,000 URBAN RENEWAL DT 3RD AVE E CENTER TO 4TH ST E $415,843 $415,843 URBAN RENEWAL WS MERIDIAN E.&N. DRAINAGE BASIN - QUALITY TREATMENT FACILITY $1,207,000 $2,097,586 $3,304,586 3RD ST EAST RECONSTRUCTION-1ST AVE TO 3RD AVE E (CARRY)$226,100 $226,100 DECANT FACILITY (CARRY/NEW)$1,511,000 $1,511,000 SEWER/STORM SHOP BLD ROOF REPLACMNT (SPLIT W/SEWER)(CARRY)$45,000 $45,000 LIBERTY STREET STORM DRAIN IMPROVEMENTS $500,000 $500,000 COP-118 (Pipe conveyance from detention pond 118 to Stillwater/N. Kalispell drainage area)$200,000 $8,175,228 $8,375,228 COP-119 (Pipe conveyance from detention pond 119 to whitefish River/N Kalispell drainage)$1,621,000 $1,621,000 4TH ST W AND 9TH AVE W INTERSECTION DRAINAGE IMPROVEMENTS $778,818 $778,818 BLUESTONE DRIVE $937,256 $937,256 VEHICLE REPL.- UP TO 1 TON (280) (split w/Storm)$45,000 $45,000 STREET SWEEPER- (350,351) ($350,000 COST SPLIT W/STORM)$215,000 $215,000 $430,000 VACUUM TRUCK REPLACEMENT (295) (Split w/Storm) $275,000 $275,000 SUPPORT EQUIPMENT REPL. - TRAILER MOUNTED GENERATOR (Split w/Storm)$30,000 $30,000 SUPPORT EQUIPMENT NEW - STEEL ROAD PLATES (COST SPLIT W, WTR, SWR, STORM)$8,333 $8,333 $0 $0 TOTAL $8,983,276 $4,919,380 $10,119,046 $1,887,256 $3,071,000 $28,979,958 3 CITY OF KALISPELL FIVE YEAR CAPITAL IMPROVEMENT PLAN DEPARTMENT DESCRIPTION 2026 2027 2028 2029 2030 $10,140 SOLID WASTE SOLID WASTE TRUCK FACILITY $1,300,000 $1,300,000 5510-460-430840(5)-xxx GARBAGE TRUCK REPLACEMENT - SIDE ARM LOADER (450,331)$450,000 $450,000 $900,000 GARBAGE TRUCK REPLACEMENT - FRONT LOAD (457)$450,000 $450,000 GARBAGE TRUCK NEW - FRONT LOAD (CARRY)$450,000 TRAILER NEW-FRONT LOAD BIN DELIVERY TRAILER $20,000 GARBAGE TRUCK NEW - SIDE ARM LOADER $450,000 $450,000 $0 TOTAL $1,770,000 $900,000 $450,000 $0 $450,000 $3,570,000 CENTRAL GARAGE CENTRAL GARAGE FACILITY DESIGN/CONSTRUCTION $6,000,000 $6,000,000 6010-410-431330-xxx SUPPORT EQUIPMENT REPLACEMENT - FIELD WELDER $21,000 $21,000 SUPPORT EQUIPMENT REPLACEMENT - FIELD WELDER $10,000 $10,000 SUPPORT EQUIPMENT REPLACEMENT - HEAVY DUTY TRUCK SCAN TOOL $13,000 $13,000 SUPPORT EQUIPMENT NEW - AIR CONDITIONING MACHINE $9,000 $9,000 $0 TOTAL $21,000 $6,032,000 $0 $0 $0 $6,053,000 INFORMATION TECHNOLOGY SERVER - PRIMARY DOMAIN CONTROLLER $10,000 6030-403-410xxx-xxx SERVER - CLUSTER (3 for VMs)$40,000 SERVER - DATABASE CLUSTER (2)$30,000 SERVER - STORAGE (SAN)$40,000 SERVER - WEB SERVER $10,000 SERVER - SECURITY CAMERA REPOSITORY SERVER $10,000 SERVER - BACKUP SOLUTION $60,000 NETWORK EQUIPMENT - SWITCH - CITY HALL (3)$20,000 NETWORK EQUIPMENT - SWITCH - 2 - CORE $40,000 NETWORK EQUIPMENT - SWITCH - PUBLIC SAFETY (3)$20,000 $10,000 NETWORK EQUIPMENT - SWITCH - PARKS - DEPOT PARK $10,000 NETWORK EQUIPMENT - SWITCH - PD N. of PSB $10,000 NETWORK EQUIPMENT - SWITCH - STATION 62 $10,000 NETWORK EQUIPMENT - SWITCH - SECURITY CAMERAS $10,000 NETWORK EQUIPMENT - FIREWALL (6)$50,000 NETWORK EQUIPMENT - SWITCH (4) - STORAGE AREA NETWORK $30,000 TELEPHONE SYSTEM $30,000 AV - SWITCHER (AUDIO & VIDEO)$40,000 AV - SWITCHER CONTROL BOARD $30,000 AV - EVENT AND BROADCAST CONTROLLER TOTAL $40,000 $120,000 $100,000 $160,000 $90,000 $510,000 $99,650,764.00 $57,859,067.62 $35,541,526.98 $37,820,630.35 $112,451,082.07 $343,323,071 4