City Council Meeting

City of Bellevue, Idaho Fiscal Year 2026 Budget Report Table of Contents • Mayor’s Message • Our People, Our Team • Strategic Planning Goals • The Community Project • FY26 Budget Summary • General Fund Revenues • Personnel Expenses • General Fund Expenses • Enterprise Funds Summary • Water Fund • Wastewater Fund Mayor’s Message Council Members, Residents and Community Partners: I am writing this message to you filled with optimism and Next, I want to emphasize our focus on community building. determination as we reflect on our accomplishments over the Strong communities are built on connections among residents. past year and look ahead to the exciting challenges and This budget supports public spaces and community programming opportunities that await us. For FY26, our city’s budget stands at that foster engagement and collaboration. From park $7.8 million, and it is more than just numbers; it is a enhancements to community spaces, we will continue to invest commitment to our shared values: safety, efficient staffing, in projects that bring us together, celebrate our diversity, and improved water and wastewater services, community building, enrich our lives. Every resident deserves to feel included and accountable communication, and smart growth. valued in Bellevue. First and foremost, safety. The safety of our residents is our top Communication and transparency are essential to our priority. This budget allocates significant resources to enhance governance. Our commitment to accountable communication the capabilities of our marshal’s department and continued ensures that you, the residents of Bellevue, are kept informed funding of vital safety equipment for our fire department. and involved. In this budget, we are making a commitment to more timely communication of scheduled and unscheduled city Equally important is efficient staffing. We recognize that a maintenance, continued investment in a website and newsletter motivated and skilled workforce is the backbone of effective city designed to keep you updated on city projects, decisions, and operations. This budget appeals to this necessity by funding a financials, and investment in more staff attention to customer reorganization of staff and promotion from within. By investing service. in our staff and focusing on the best use of their skills and time, we will enhance service delivery and build a more responsive Finally, we must approach our development needs with an eye city government. Our goal is to create an environment where our toward smart growth. A growing city must grow wisely, ensuring employees can thrive and take pride in their work, which that we maintain our unique character while embracing new directly benefits you, the residents. opportunities. This budget focuses on thoughtful development and smart land use practices that benefit all citizens. Turning to our vital infrastructure, we are committed to improving our water and wastewater services. Safe and reliable This year’s budget reflects what I hope are our shared priorities drinking water and proper wastewater management are and values as residents of Bellevue. I ask for your continued fundamental responsibilities that we take seriously. This budget support and engagement as we collectively work towards making features investments in upgrading our aging infrastructure and Bellevue not just a place to live, but a thriving community we recommissioning our failed infrastructure, ensuring that our can all be proud to call home. systems meet the standards of health and sustainability you deserve. Christina Giordani Mayor and Common Council Our People, Our TEAM Christina Giordani — Mayor Diane Shay — Council President Tom Bergin — Council Member We remain dedicated to providing the essential public Tammy Davis — Council Member Jessica Obenauf — Council Member services of water and wastewater, which are critical to the Shaun Mahoney — Council Member well-being of our community. Our greatest asset is our Suzanne Wrede — Council Member people—those who care deeply about Bellevue and are committed to its success. Our dedication is vital to Department Heads achieving our goals of health, safety, and public welfare. Greg Beaver — Fire Chief Since late 2023, we have been focused on rebuilding and Kirtus Gaston — Marshal Kristin Gearhart — Librarian strengthening our City team. As part of the FY26 budget, Chris Johnson, Public Works Director we’ve allocated funding for a new Deputy position in the Brian Parker, Community Dev. Director Marshal’s Office. With a lean workforce, many of our staff Amy Phelps — City Clerk Shelly Shoemaker — City Treasurer take on multiple responsibilities. To improve efficiency and better align our operations, we’ve consolidated the former Streets, Parks, and Buildings & Grounds Staff Members departments into a new, unified City Assets Department. Kayme Backstrom – Utility Operator & Admin. Specialist (Water/Wastewater) Carter Bullock – Planner Marcy Hunt — Deputy Clerk-AP/Payroll Volunteer Fire Fighters Emanual Marin – Deputy Marshal Casey McGehee — Streets Supervisor Greg Beaver, Fire Chief – 38 years Maria Palomera — Deputy Clerk Trent Shoemaker, Assistant Chief – 32 years Tracy Peterson — Streets Operator Amberle Behr Molyneux. Lieutenant – 14 years Michael Shelamer — Sergeant, Marshal Anson Credle – Lieutenant – 11 years Ethan Shoemaker — Public Works Operator Scott Beaver – 9 years Joseph Thayer — Deputy Marshal Nick Schell – 9 years KC Marcroft – 6 years Jase Lopez – 4 years Armando Hurtado – 4 years Page 4 Bellevue Common Council Strategic Planning Goals Core Decision Making & Governance – We are focusing on the foundations of how we govern, we can build a Accountability & Communication - framework to ensure that decisions can withstand the Informing Bellevue residents of City test of time. We are exploring technologies and training activities and decisions is a high priority. resources to encourage learning and governance We are working to ensure that decisions philosophy. are made in the best interest of its residents. Infrastructure & Services – We are committed to investing in Housing Security & Affordable Living - Ensuring that people can physical infrastructure and continue to live in Bellevue is vitally important. The cost of living reducing the backlog of in Bellevue is influenced by more than just the price of housing. deferred maintenance to ensure We have an important role to play in enabling residents to reduce our services are available and costs in transportation, energy and water use, insurance rates and efficiently allocated. These other expenses. include our ongoing public works projects and City parks Enhancement – We are working to and facilities. make tangible improvements in the quality of life and enhance our Service Collaboration – We are striving to collaborate and sense of community. An Events coordinate with other government agencies, nonprofit Committee to improve the organizations, private entities and individuals to provide planning and management of equitable services to our citizens. events utilizing City property and resources is one example of this goal. Page 5 The Community Project Page 6  In 2025, Bellevue was selected to receive an $85,000 grant from the Blue Once a project – or Cross of Idaho Foundation multiple projects – are for Health (BCF) for an identified, the planning outdoor community project. and engineering phase will begin, paving the way for construction to start in 2026. In communities across Idaho, our sense of place — of home Summer of 2025 — connects us to our communities. Neighborhoods, parks, and town squares are all reflections of who we are 2025 2026 and where we live. Through The Community Project, the Blue Cross of Idaho In partnership with BCF, a Foundation for Health will community outreach campaign work with selected was conducted during the communities to build or summer of 2025 to gather input reimagine public spaces that from Bellevue residents of all will enhance the quality of life, ages on the types of community spaces they would like to see civility and community developed. connections. Page 7 The Community Project Phases Page 8  FY26 Budget Summary TOTAL Over / Under GENERAL FUND REVENUE PERSONNEL OPERATIONS CAPITAL REV/EXP FY25 BUDGET FY26 BUDGET EXPENSE Dollars Admin $ 1,858,618 $ 397,665 $ 232,455 $ - $ 630,120 $ 1,228,498 $ 540,470 $ 630,120 $ 89,650 Comm Devel. / P&Z $ 142,000 $ 217,843 $ 71,700 $ 3,000 $ 292,543 $ (150,543) $ 277,790 $ 292,543 $ 14,753 Fire $ 28,000 $ 83,109 $ 82,652 $ 20,083 $ 185,844 $ (157,844) $ 196,608 $ 185,844 $ (10,764) Library $ 14,050 $ 60,795 $ 7,525 $ - $ 68,320 $ (54,270) $ 74,780 $ 68,320 $ (6,460) Marshal $ 66,500 $ 555,274 $ 117,483 $ 23,310 $ 696,067 $ (629,567) $ 668,209 $ 696,067 $ 27,858 City Assets $ 402,647 $ 279,666 $ 197,140 $ 162,115 $ 638,921 $ (236,274) $ 628,613 $ 638,921 $ 10,308 General Fund Total $ 2,511,815 $ 1,594,353 $ 708,954 $ 208,508 $ 2,511,815 $ 0 $ 2,386,470 $ 2,511,815 $ 125,345 The GENERAL FUND budget up $125,345 (5%) over last year, primarily due to adding a fifth Deputy to the Marshal’s Office. TOTAL Over/Under ENTERPRISE FUNDS REVENUE PERSONNEL OPERATIONS CAPITAL REV/EXP FY25 BUDGET FY26 BUDGET EXPENSE Dollars Water Fund $ 3,855,719 $ 105,152 $ 440,492 $ 3,310,075 $ 3,855,719 $ - $ 3,929,141 $ 3,855,719 ($73,422) Wastewater Fund $ 1,277,431 $ 105,157 $ 616,024 $ 556,250 $ 1,277,431 $ - $ 1,449,804 $ 1,277,431 $ (172,373) TOTAL CITY BUDGET $ 7,644,965 $ 1,804,662 $ 1,765,470 $ 4,074,833 $ 7,644,965 $ 0 $ 7,765,415 $ 7,644,965 $ (245,795) Overall, the City’s total budget for FY26 is 1.55% less than FY25. Page 9  General Fund Revenue Sources Other Carryover 3% 8% State-Shared Revenue 23% Reimbursements 10% FY26 Budgeted Grants & Donations 5% General Fund Revenues total City Services $2,511,815 7% Franchise Fees 5% LOT Tax 3% City Property Tax 36% State-Shared Revenue City Property Tax LOT Tax Franchise Fees City Services Grants & Donations Reimbursements Carryover Other Page 10 General Fund Revenues by Account Bldgs & GENERAL FUND REVENUES FY26 Admin CD Fire Library Marshal City Assets Totals Grounds Parks Streets 40000 · Carryover 176,411 2,250 22,000 $ 200,661 22,000 40010 · Carryover Dedicated Funds 8,000 $ 8,000 41000 · State Highway Revenue - Regular 98,616 $ 98,616 98,616 41100 · State Highway Revenue HB312 29,129 $ 29,129 29,129 41110 · State Highway Revenue HB 362 24,791 $ 24,791 24,791 41111 - State Highway Revenue GF HB354 60,611 $ 60,611 60,611 41115 · LOT Tax Revenue 75,000 $ 75,000 75,000 41200 · State Sales Tax Revenue 300,171 $ 300,171 41210 · State Liquor Funds 70,000 $ 70,000 41400 · Alcohol Permits 6,300 $ 6,300 41500 · Business Licenses 22,882 $ 22,882 41600 · Franchise Fees 115,000 $ 115,000 41700 · City Property Tax 889,126 $ 889,126 41710 · Personal Property Replacement 8,052 $ 8,052 41800 · Administrative Fees 262,176 $ 262,176 41805 · Building Permits 70,000 $ 70,000 Encroachment Permit 1,500 $ 1,500 1,500 Fence Permits 1,500 $ 1,500 Manuf Home Install & Set Down 3,000 $ 3,000 Roof Permit 6,000 $ 6,000 41806 · Building Permit Plan Review Fee 45,500 $ 45,500 41815 · Application Fees 15,000 $ 15,000 41820 · Sign Permits 1,000 $ 1,000 41900 · Grants 10,000 10,000 7,000 85,000 $ 112,000 85,000 41901 · Park Rental Fee 2,000 $ 2,000 2,000 41902 - Park Sports Field Fee 4,000 $ 4,000 4,000 41904 - Park - Add'l Staff Time $ - 41905 - Park - Add'l Services (Trash/Toilet) $ - 41920 · Donations 1,500 1,000 $ 2,500 41930 · Fire Equip/Pay Reimbursement 6,000 $ 6,000 41930 - Fundraising Events 300 $ 300 41950 · Permit - Special Event/Other 500 $ 500 41955 - Fire Dept Fees & Permits 12,000 $ 12,000 41960 - City Code Violations 3,000 $ 3,000 41980 · Court Fines 50,000 $ 50,000 43400 · Zoning Subdivision App $ - 45000 · Misc Income $ - 45100 · Interest Earned $ - NEW - Inspections 500 $ 500 NEW - Training & Education 5,000 $ 5,000 TOTAL FY26 REVENUE: $ 1,858,618 $ 142,000 $ 28,000 $ 14,050 $ 66,500 $ 402,647 $ 2,511,815 $ - $ 113,000 $ 289,647 Page 11  Water and Wastewater Total City Mayor/City Council 210,309 11% Personnel $35,649 2% Administration $370,737 Budget 20% The FY26 General Fund personnel budget is Community $1,594,353. Development $222,203 City Assets 12% $286,206 For the Water and 16% Sewer Funds, two full- time staff positions are shared, for a total Fire $83,109 personnel budget of 5% $210,309. Marshal $566,174 Library 31% $62,975 3% Page 12  General Fund Expenses by Department Admin 25% City Assets 39% CD / P&Z 8% Fire 11% Marshal Library Admin $232,455 16% 1% CD $ 74,700 Fire $102,735 Library $ 7,525 Marshal $140,793 City Assets $359,255 Total Operating & Capital Expenses: $917,462 Page 13  General Fund Operating Expenses Bldgs & GENERAL FUND OPERATING EXPENSES Admin CD Fire Library Marshal City Assets Totals Parks Streets Grounds 51020 · Advertising 200 600 200 100 1,100 100 51022 · Automobile Lease 0 0 51024 · Bad Debt 0 0 51030 · Bank Charges 200 0 200 51040 · City Attorney 0 0 51041 - Client Cost Expense 0 0 51050 · Community Service 0 0 NEW - Comprehensive Plan Expenses 5,000 0 5,000 51060 · Computer IT Support 19,576 0 19,576 51062 · Computers - Software & Subscrip 12,000 2,500 250 0 14,750 51062 - Computers - S&S - Records 10,000 0 10,000 51062 - Computers - S&S - Caselle 32,400 0 32,400 51070 · Conjunctive Management 0 0 51073 · Contract Labor 2,000 30,000 32,000 3,000 25,000 2,000 51075 - Contingency Expense 5,000 5,000 5,000 10,000 25,000 10,000 51080 · Dues & Memberships 3,000 1,200 4,000 175 1,000 250 9,625 250 51085 - Election Costs 100 0 100 51110 · Fuel 15,000 10,000 25,000 10,000 51120 · Shipping Expense 4,000 0 4,000 51125 · Interest Expense 8,600 0 8,600 51130 · Equipment Rental or Lease 17,000 100 17,100 100 51140 · Legal Fees 12,000 5,000 200 400 17,600 400 51145 · Legal - Prosecuting Attorney 22,800 0 22,800 51150 · Liability Insurance 42,879 0 42,879 51160 · Repairs & Maintenance (General) 8,600 8,600 5,000 3,000 600 51163 · R & M - Equipment (non-auto) 5,000 10,000 15,000 10,000 51164 · R & M - Street Maintenance 5,000 5,000 5,000 51165 · R & M - Tree Expense 2,000 2,000 2,000 51166 · R & M - Snow Removal (LOT) 50,000 50,000 50,000 51167 · R & M - Autos 6,000 7,000 5,000 18,000 5,000 51168 · R & M - Street Lights 5,000 5,000 5,000 51177 · Misc Expense 1,000 200 400 1,600 400 51180 · Office Equipment Rental/Repair 7,000 250 0 7,250 51090 - Engineering Services 5,000 0 5,000 52010 · Office Supplies 6,500 100 1,200 250 8,050 250 52020 · Internet Expense 0 0 52040 · Postage, Copies, Mailing 7,400 0 7,400 52050 · Professional Services 3,000 45,500 0 48,500 0 52060 - Publishing 200 400 0 600 Page 14  General Fund Operating Expenses Bldgs & GENERAL FUND OPERATING EXPENSES Admin CD Fire Library Marshal City Assets Totals Parks Streets Grounds 52070 · Signs 3,500 3,500 500 3,000 52080 · Small Tools & Equipment 2,000 2,500 4,500 500 2,000 52085 · Storage 800 0 800 52090 · Supplies (non-office) 2,500 1,000 300 7,500 11,300 2,000 500 5,000 52100 · Telephone 26,160 0 26,160 52115 · River Bank Restoration 0 0 52120 · Training & Meetings 2,500 2,000 2,000 100 6,000 2,000 14,600 $ 2,000 52124 - Travel Expense 1,000 1,000 1,500 4,000 600 8,100 600 52130 · Uniforms & Clothing 1,000 1,000 3,000 1,500 6,500 $ 1,500 52140 · Utilities - Gas 5,000 5,000 5000 52143 · Utilities - Power 8,400 8,400 8000 400 52145 · Utilities - Street Lights 22,000 22,000 22000 52146 · Utilities - Trash/Toilet/Recycl 6,300 6,300 3800 2500 55000 · Library New Books 1,800 0 1,800 55010 · Library Programs 2,000 0 2,000 56010 · 911 Dispatch 31,680 0 31,680 56020 · Service Contracts 6,000 0 6,000 56030 · Investigations 150 0 150 56040 · Medical/Lab Kits 200 0 200 56045 · Radio Fees 2,640 240 2,880 240 56047 · RMS/CAD 4,101 11,013 0 15,114 56050 · Specialized Equipment 5,000 0 5,000 56020- Service Contracts 15,200 0 15,200 57000 · Safety Equipment 40 40,000 1,500 500 42,040 500 TOTAL OPERATING EXPENSES: 232,455 71,700 82,652 7,525 117,483 197,140 708,954 26,800 32,400 137,940 Page 15 Bellevue’s Enterprise Funds The City operates two public utilities: a municipal water system and a Both enterprise funds are expanding as we continue rebuilding the staffing necessary to wastewater treatment plant. Each of effectively operate our utility systems. In these utilities are supported by FY26, contractor operators will remain in place to support operations while we work distinct funds separate from all other toward licensing in-house staff and City funds. Enterprise funds are transitioning those roles to permanent positions. established to operate like self- sustaining businesses within a Currently, two full-time utility staff are supported by three additional team members municipal government. from the newly formed City Assets Revenues are generally restricted and Department, who help manage and operate the City’s utility services. can only be used for the specific enterprise’s operations, maintenance, capital improvements and debt service obligations. Page 16 Water Fund Projects In 2023, Bellevue residents approved a water bond to replace aging With the transition to new infrastructure and secure long-term software to support metered access for the construction, operation, and maintenance of the Seamans Creek water usage, we are on track surface water rights, ensuring a to begin testing and reading reliable water supply for the meters by fall of 2025. Full community. implementation, including The initial phase—focused on securing billing residents based on access and completing necessary actual water usage, is planned surveys—is currently underway. Construction of the planned for January 2026. improvements is scheduled to begin in spring 2026. Page 17  Water Fund Revenue Other Carryover, Water 152,719, Water Fund FY25 FY26 Fees, 23% 40000 · Carryover 143,087 152,719 22,000, 4% 41800 · Administrative Fees 375 375 41816 · Application Fees 125 125 41900 · Grants 3,300,000 3,200,000 Water User 41950 · Permit - Other 500 500 Fees, 42001 - Water User Fees 467,779 480,000 480,000, Application 73% 42002 - Water Meter Vault Fees 100 2,000 & Other 42003 - Water Meter Unit Fees 1,425 3,000 Fees, 42004 - Water Cap Fee 13,750 15,000 1,000, 0% 42006 - Water On or Off 2,000 2,000 Total Income 3,929,141 3,855,719 Chart Excludes Water Project ($3.2M) With the implementation of water meter billing, customers will be billed based on their actual water usage, which may lead to an increase in user fee revenue. However, the FY26 budget does not include any projected increase in these fees, as we have chosen to take a conservative approach and avoid speculative forecasting at this time. Our primary goal is to eliminate the need for carryover funding. Page 18 Water Fund Expenses Water Fund Operating Expenses FY25 FY26 Budget Budget 50001 · Salaries & Wages 88,001 75,119 50009 · Premium Salary & Wages 50010 · P/R Tax Expense 6,732 5,747 50011 · Insurance - Health 17,640 12,600 50015 · Workers Compensation Insurance 1,028 2,702 50017 · Retirement 10,525 8,984 Total PAYROLL 123,926 105,152 51010 · Admin Fees 93,908 122,644 Personnel, 51020 · Advertising / Publishing 200 200 Other Capital $105,152 51060 · Computer IT Support 1,920 1,920 Expenses, 51062 · Computers - Software & Subscrip 1,000 $110,075 NEW - GIS 5,000 51070 · Conjunctive Management 53,000 53,000 51073 · Contract Labor 80,000 85,000 51075 · Contingency Expense 40,000 25,000 51080 · Dues & Memberships 3,000 1,000 51110 · Fuel 4,000 10,000 51122 · IDWR Water Fees 4,000 4,000 51140 · Legal Fees 1,000 3,000 51150 · Liability Insurance 12,632 13,913 51155 · Merchant Fees 4,000 0 51160 · Repairs & Maintenance (General) 48,595 40,000 51163 · R & M - Equipment (non-auto) 5,000 5,000 51167 · R & M - Autos 2,000 2,500 Operations, 52010 - Office Supplies 500 52040 · Postage, Copies, Mailing 200 250 $440,492 52050 · Professional Services 6,000 4,500 52070 · Signs 250 52080 · Small Tools & Equipment 1,000 2,500 52090 · Supplies 10,000 10,000 52100 · Telephone 550 1,215 52110 · Test Samples - Water & Sewer 8,500 10,000 52120 · Training & Meetings 6,000 2,500 52124 · Travel Expense 1,000 1,500 52130 · Uniforms & Clothing 1,500 52135 · Water District Fees 1,200 1,100 52140 · Utilities - Gas 250 52143 · Utilities - Power 11,630 25,000 Excludes Water Project ($3.2M) 56045 · Radio Fees 240 250 57000 · Safety Equipment 1,000 1,000 57500 · Scada Maintenance & Repairs 5,000 Page 19 Total OPERATING EXPENSES 400,575 440,492 Wastewater Fund Project As of 2025, the City has made the recommissioning of the Wastewater Treatment Plant a top priority. We hired Great West Engineering to provide project management and reporting. The majority of repairs have been completed with the plan to be fully operational by December 2025. Page 20  Wastewater Fund FY25 FY26 WASTEWATER FUND Budget Budget Revenues 40000 · Carryover 222,811 26,931 41800 · Administrative Fees 300 300 41817 · Application Fee - Sewer 100 200 42001 - Sewer User Fees 1,213,273 819,600 42002 - Bond Debt Fee 410,400 42004 - Sewer Cap Fee 13,320 20,000 Total Income 1,449,804 1,277,431 CAP Fees & Other Carryover 2% 2% User Fees 64% Bond Debt Fee 32% The Sewer Fund made significant progress in reducing its reliance on carryover funds for FY26. Page 21  FY25 FY26 Wastewater Fund WASTEWATER FUND Budget Budget 50001 · Salaries & Wages 106,001 75,119 50009 · Premium Salary & Wages 0 50010 · P/R Tax Expense 8,109 5,747 Expenses 50011 · Insurance - Health 50015 · Workers Compensation Insurance 50017 · Retirement 20,160 1,892 12,678 12,600 2,707 8,984 Total PAYROLL 148,840 105,157 51010 · Admin Fees 114,776 139,532 51020 · Advertising / Publishing 200 200 51030 · Bank Charges 50 250 51060 · Computer IT Support 4,000 4,000 IDEQ Loan Principle & 51062 - Computers - Software & Subs 5,000 Interest $410,000 Personnel NEW - GIS Software 5,500 32% $105,157 8% 51073 · Contract Labor 51075 · Contingency Expense 125,000 33,271 100,000 50,000 51080 · Dues & Memberships 2,000 500 51090 - Engineering Services 17,000 20,000 51110 · Fuel 6,000 10,000 51140 · Legal Fees 2,000 2,000 51150 · Liability Insurance 25,646 23,642 51155 · Merchant Fees 10,000 0 51160 · Repairs & Maintenance (General) 69,000 70,000 51163 · R & M - Equipment (non-auto) 3,000 10,000 51167 · R & M - Autos 2,000 15,000 52020 · Internet Expense 1,860 2,500 52050 · Professional Services 3,000 4,000 Operations 52070 · Signs 500 300 $616,024 52080 · Small Tools & Equipment 52090 · Supplies 2,000 60,000 3,000 45,000 Capital 48% 52100 · Telephone 602 700 Expenses 52110 · Test Samples - Water & Sewer 52120 · Training & Meetings 7,572 6,000 10,000 10,000 $145,850 52124 · Travel Expense 1,000 1,500 12% 52130 · Uniforms & Clothing 52140 · Utilities - Gas 1,500 1,500 1,000 52143 · Utilities - Power 33,000 55,000 52146 · Utilities - Trash/Toilet/Recycle 700 750 56045 · Radio Fees 240 250 Total Expenses: $1,277,431 57000 · Safety Equipment 57500 · Scada Maintenance & Repairs 100 3,000 21,900 Total 51000 · OPERATING EXPENSES 532,017 616,024 Page 22 QUESTIONS? Contact Shelly Shoemaker City Treasurer/Finance Manager Email: sshoemaker@bellevueidaho.us Office: 208-913-0192 Page 23