Board of Trustees - Special Meeting

MINUTES Board of Trustees - Special Meeting Meeting 5:30 PM - Thursday, September 19, 2024 Village Hall, 620 W. Main St., Newburg, Wisconsin OPENING OF MEETING / CALL TO ORDER ROLL CALL & CALL TO ORDER President Dave DeLuka, Trustee Mike Enright, Trustee Bill Sackett, Trustee Brooke Stangel, Trustee Paul Zimdars, Trustee Mike Heili, Trustee Kevin Kohn. All members were present, except Kohn and Enright, at the beginning of the meeting, 5-2. A quorum was met and the meeting was called to order at 5:30pm. Trustee Kohn arrived at approximately 6:25 pm Trustee Enright arrived at approximately 6:48 pm. PLEDGE OF ALLEGIANCE "I pledge allegiance to the Flag of the United States of America, and to the Republic for which it stands, one Nation under God, indivisible, with liberty and justice for all.", should be rendered by standing at attention facing the flag with the right hand over the heart. A person in uniform should instead remain silent and render the military salute. Veterans may choose either method. (4 USC Sec. 4). 1. Discussion of the 2025 Budget Preliminary budget numbers were discussed. These will be populated on the budgeting worksheet and redistributed to the BOT at next week's BOT &COW meeting on September 26th, 2024. Income Statement worksheet for budgeting 2025 ADJOURNMENT Page 1 of 11 Page 2 of 11  Village of Newburg Income Statement January 2023 through August 2024 Jan - Dec Jan - Aug Jan '24 - Aug 23 Budget 24 Budget 24 2025 budget Ordinary Income/Expense Income 41110 · Tax Levy Revenue 41111 · Tax Levy for Debt Service 283,478 283,478 26,612 249,190 41112 · Tax Levy for Operations 440,495 440,495 296,531 439,703 41110 · Tax Levy Revenue - Other 0 0 0 Total 41110 · Tax Levy Revenue 723,973 723,973 323,143 688,893 41800 · Interest and Penalties on Taxes 768 0 768 42000 · Special Assessments 42500 · *Special Assmt - Delinq. Bills 42510 · Delinq. Sanitary on Tax Bills 1,567 4,903 42520 · Delinq. Recycling on Tax Bills 0 93 42530 · Spec Assmt - Conversion Fee 0 1,000 480 42500 · *Special Assmt - Delinq. Bills - Other 0 0 1,000 Total 42500 · *Special Assmt - Delinq. Bills 1,567 1,000 5,476 1,000 Total 42000 · Special Assessments 1,567 1,000 5,476 1,000 43000 · Intergovernmental Revenues 43410 · State Shared Revenue 93,652 80,432 156,819 129,648 43420 · Fire Dues 4,304 3,846 4,930 4,304 43431 · Computer Aid 3 744 744 744 43432 · Personal Property Aid 1,920 1,920 1,920 1,554 43433 · Video Service Provider Aid 3,209 2,727 5,973 2,727 43510 · State Expend. Restraint Grant 0 14,259 0 13,414 43520 · State Public Safety Grant 741 0 196 0 43530 · State Transportation Aids 48,287 48,281 41,648 55,530 43540 · State Recycling Grant 3,140 3,138 3,144 3,139 43590 · Other State Grants 320 0 43650 · State Pmt - Managed Forest Land 3 3 3 3 43700 · Grants from Local Governments 0 3,582 Total 43000 · Intergovernmental Revenues 155,579 155,350 218,959 211,063 44000 · Licenses and Permits 44100 · Business & Occup. License Page 3 of 11 44110 · Liquor & Malt Beverage Licenses 4,445 4,900 5,400 4,900  Village of Newburg Income Statement January 2023 through August 2024 Jan - Dec Jan - Aug Jan '24 - Aug 23 Budget 24 Budget 24 2025 budget 44120 · Other Business & Occupational 0 35 44100 · Business & Occup. License - Other 0 905 0 Total 44100 · Business & Occup. License 4,445 4,900 6,340 4,900 44200 · Nonbusiness Licenses 44210 · Dog License Fee Revenue 1,265 250 1,070 750 44220 · Chicken License Fee Revenue 300 200 200 200 Total 44200 · Nonbusiness Licenses 1,565 450 1,270 950 44300 · Building Permits & Inspection 4,905 3,700 8,517 4,500 44400 · Plan Commission / Zoning Fees 300 2,000 1,500 1,500 44900 · Other Regulatory Permits & Fees 44910 · Franchise Cable Fees 4,127 4,339 0 4,339 44999 · Other Misc Licenses & Fees 22 69 44900 · Other Regulatory Permits & Fees - Other 115 0 Total 44900 · Other Regulatory Permits & Fees 4,264 4,339 69 4,339 Total 44000 · Licenses and Permits 15,479 15,389 17,696 16,189 45000 · Fines, Forfeits and Penalties 45110 · Court Fee Income 1,459 1,200 1,471 1,200 45190 · Law/Ordinance Violation Fines 75 175 423 175 Total 45000 · Fines, Forfeits and Penalties 1,534 1,375 1,894 1,375 46110 · Clerks Fees - RE Letters 308 320 255 320 46420 · Recycling Fees on Sani Bills 23,556 23,280 11,879 23,816 46743 · Community Center Income 46743a · CC Income - Building Rental 3,138 2,100 1,470 2,850 46743b · CC Income - Village Events 625 600 0 625 46743c · CC Income - Donations Rec'd 146 628 180 46743 · Community Center Income - Other 272 0 116 Total 46743 · Community Center Income 4,181 2,700 2,098 3,771 47340 · Admin. Fees from Sanitary Fund 69,000 69,000 46,000 69,000 48100 · Investment Interest Received 20,336 1,100 44,086 1,100 48400 · Insurance Recoveries 3,352 1,685 48500 · Donations from Private Entities 105 500 830 500 49410 · Sales of Small Eqpt / Supplies 201 372 191 Page 4 of 11 49900 · NFD LOSA Revenue (Flowthrough) 0 0 10  Village of Newburg Income Statement January 2023 through August 2024 Jan - Dec Jan - Aug Jan '24 - Aug 23 Budget 24 Budget 24 2025 budget Total Income 1,019,939 993,987 674,373 1,017,996 Gross Profit 1,019,939 993,987 674,373 1,017,996 Expense 51000 · General Government / Admin 51100 · Legislative 51110 · Board - Trustee Payroll 51111 · Board - Wages 10,581 15,200 10,984 15,200 16,476 51112 · Board - PR Taxes ER 953 1,165 1,111 1,165 1,667 51110 · Board - Trustee Payroll - Other 0 0 0 0 Total 51110 · Board - Trustee Payroll 11,534 16,365 12,095 16,365 18,143 51113 · Board Education / Dues 550 1,320 397 1,320 596 51114 · Board Travel 129 1,060 0 1,060 0 51120 · Plan Comm./ Zoning Expenses 516 2,000 0 2,000 0 Total 51100 · Legislative 12,729 20,745 12,492 20,745 25,221 51300 · Legal 51310 · Legal Fees 2,010 0 0 51300 · Legal - Other 0 6,800 0 7,200 0 Total 51300 · Legal 2,010 6,800 0 7,200 0 51400 · Administrative 51420 · Hall - Payroll - VH Staff 51421 · Hall - Admin Staff Wages 162,584 121,749 90,309 131,920 135,464 51425 · Hall - Health Ins Suppl 10,723 15,488 0 0 0 51426 · Hall - PR Taxes ER 13,668 10,499 6,949 11,345 10,424 51427 · Hall - WRS ER Expense 11,591 8,799 6,212 8,850 9,318 51420 · Hall - Payroll - VH Staff - Other 0 (535) 0 0 Total 51420 · Hall - Payroll - VH Staff 198,566 156,000 103,470 152,115 155,205 51440 · Elections 51441 · Election Payroll 51143 · Election PR Tax ER (Threshhold) 4 0 0 51442 · Election Wages 2,205 2,300 1,195 2,300 1,793 Total 51441 · Election Payroll 2,209 2,300 1,195 2,300 1,793 51445 · Election Expenses Page 5 of 11 51145d · Election Meals 110 280 146 280 219  Village of Newburg Income Statement January 2023 through August 2024 Jan - Dec Jan - Aug Jan '24 - Aug 23 Budget 24 Budget 24 2025 budget 51445a · Election Advertising 205 400 247 400 371 51445b · Election IT Support 1,816 2,100 1,022 2,100 1,533 51445c · Election Supplies & Svcs 420 900 77 900 116 Total 51445 · Election Expenses 2,551 3,680 1,492 3,680 2,238 51440 · Elections - Other 0 0 0 0 Total 51440 · Elections 4,760 5,980 2,687 5,980 4,031 51450 · IT Support & Software - Hall 42,763 20,500 9,752 12,000 14,628 51510 · Audit & Accounting - Hall 14,750 9,000 16,650 10,000 24,975 51520 · Bank Fees 1,072 1,000 673 1,500 1,010 51530 · Assessment of Property 4,385 14,600 4,350 4,350 6,525 51540 · Insurance - Hall 6,849 2,450 26,808 2,575 40,212 51560 · Supplies & Services - Hall 51561a · Copier Lease 3,149 1,929 2,894 51561c · Shredding Service 1,430 314 471 51562 · Postage (Non-Election) 2,025 1,779 2,669 51563 · Office/Cleaning Supplies 3,356 3,736 5,604 51564 · Newspaper Publications 1,306 911 1,367 51565 · Newsletter - Bridges 2,641 1,705 2,558 51566 · Employee Events / Recognition 1,230 1,528 2,292 51560 · Supplies & Services - Hall - Other 581 13,800 18 14,500 27 Total 51560 · Supplies & Services - Hall 15,718 13,800 11,920 14,500 17,880 51580 · Education/Travel/Dues - Hall 51581 · Education / Seminars - Hall 1,678 2,509 3,764 51582 · Membership Dues - Hall 1,112 160 240 51583 · Travel - Hall 0 890 1,335 51584 · Govt Work Meetings - Hall 705 6 9 51580 · Education/Travel/Dues - Hall - Other 553 3,950 0 4,300 0 Total 51580 · Education/Travel/Dues - Hall 4,048 3,950 3,565 4,300 5,348 51590 · Background Checks - Hall 0 0 0 Total 51400 · Administrative 292,911 227,280 179,875 207,320 110,577 51600 · General Buildings & Improvmt 51610 · Bldg Maint & Utilities - Hall Page 6 of 11 51611 · Maintenance & Repairs 3,008 1,861 2,792  Village of Newburg Income Statement January 2023 through August 2024 Jan - Dec Jan - Aug Jan '24 - Aug 23 Budget 24 Budget 24 2025 budget 51612 · Utilities - Energy - Hall 4,207 2,562 6,000 3,843 51613 · Utilities - Sewer - Hall 816 408 1,000 612 51614 · Utilities - Phone - Hall 1,977 2,139 4,000 3,209 51610 · Bldg Maint & Utilities - Hall - Other 0 7,600 0 0 0 Total 51610 · Bldg Maint & Utilities - Hall 10,008 7,600 6,970 11,000 10,455 51620 · Hall-Engineering/Projects 1,500 3,000 0 3,000 0 Total 51600 · General Buildings & Improvmt 11,508 10,600 6,970 14,000 10,455 51920 · Other Interest / Fee Expense 142 0 0 Total 51000 · General Government / Admin 319,300 265,425 199,337 249,265 121,032 52000 · Public Safety 52100 · NPD Law Enforcement 52110 · NPD - Law Enforcement Wages 52111 · NPD - Chief Wages 18,652 12,880 19,320 52112 · NPD - Officer / Patrol Wages 37,811 24,136 36,204 52113 · NPD - Clerical Wages 4,034 2,757 4,136 52118 · NPD - PR Tax ER 4,854 2,962 4,443 52119 · NPD - WRS ER Expense 2,516 1,877 2,816 52110 · NPD - Law Enforcement Wages - Other 0 60,615 0 65,100 0 Total 52110 · NPD - Law Enforcement Wages 67,867 60,615 44,612 65,100 66,918 52120 · NPD - Education/Travel/Dues 52121 · NPD - Education / Seminars 871 0 0 52122 · NPD - Membership Dues 240 621 932 52123 · NPD - Travel 467 492 738 52120 · NPD - Education/Travel/Dues - Other 546 2,000 0 2,000 0 Total 52120 · NPD - Education/Travel/Dues 2,124 2,000 1,113 2,000 1,670 52128 · NPD - Vehicle Maintenance/Fuel 52128a · NPD - Vehicle Maintenance 555 424 636 52128b · NPD - Fuel 1,727 1,354 2,031 52128 · NPD - Vehicle Maintenance/Fuel - Other 137 2,400 0 2,400 0 Total 52128 · NPD - Vehicle Maintenance/Fuel 2,419 2,400 1,778 2,400 2,667 52130 · NPD - Legal & Court Fees 528 1,100 672 1,100 1,008 52140 · NPD - Insurance 7,600 7,600 994 7,600 1,491 Page 7 of 11 52150 · NPD - IT / Computer 5,544 6,500 3,066 6,500 4,599  Village of Newburg Income Statement January 2023 through August 2024 Jan - Dec Jan - Aug Jan '24 - Aug 23 Budget 24 Budget 24 2025 budget 52160 · NPD - Supplies/Postage/SvcFees 2,784 2,000 1,116 2,300 1,674 52161 · NPD - Uniforms 1,254 1,600 3,048 1,900 4,572 52170 · NPD - Phone Expense 1,689 2,071 1,428 2,100 2,142 52171 · NPD - Radio / Communications 1,833 2,200 154 2,000 231 52199 · NPD - Other Expenses 0 29 44 52100 · NPD Law Enforcement - Other 0 52 78 Total 52100 · NPD Law Enforcement 93,642 88,086 58,062 93,000 89,760 52200 · NFD - Fire Protection Services 52210 · NFD - Fire Svc Contract Exp 47,536 32,748 49,122 52200 · NFD - Fire Protection Services - Other 0 47,230 0 48,220 0 Total 52200 · NFD - Fire Protection Services 47,536 47,230 32,748 48,220 49,122 52400 · Building Inspection / Zoning 52410 · Inspection Wages 3,307 5,333 8,000 52420 · Zoning Wages 1,025 300 450 52430 · Bldg/Zoning PR Tax ER 352 55 83 52400 · Building Inspection / Zoning - Other 0 4,800 0 7,000 0 Total 52400 · Building Inspection / Zoning 4,684 4,800 5,688 7,000 8,532 52500 · Emergency Government 919 2,850 168 1,500 252 Total 52000 · Public Safety 146,781 142,966 96,666 149,720 147,666 53000 · Public Works 53010 · DPW Wages & Payroll Expense 53011 · DPW Wages - General 56,316 46,805 70,208 53012 · DPW Wages - Recycling 6,532 3,384 5,076 53013 · DPW Wages - Snow Removal 4,381 5,668 8,502 53015 · DPW - Health Supplement 0 0 0 0 53018 · DPW PR Tax ER 5,337 4,342 6,513 53019 · DPW WRS ER 4,986 3,698 5,547 53010 · DPW Wages & Payroll Expense - Other 0 72,500 0 72,500 0 Total 53010 · DPW Wages & Payroll Expense 77,552 72,500 63,897 72,500 95,846 53020 · DPW - Education, Travel, Dues 170 500 0 500 0 53021 · DPW - Insurance 7,600 7,600 1,472 7,828 2,208 53022 · DPW - Legal Fees & IT Support 2,573 500 54 1,200 81 Page 8 of 11 53030 · DPW - Supplies & Gen. Svcs  Village of Newburg Income Statement January 2023 through August 2024 Jan - Dec Jan - Aug Jan '24 - Aug 23 Budget 24 Budget 24 2025 budget 53031 · DPW - Fuel 6,875 4,642 6,963 53032 · DPW - Road Salt 9,917 8,554 12,831 53033 · DPW - Park Supplies / Svcs 3,008 2,513 3,770 53034 · DPW - General Supplies / Svcs 8,155 5,692 8,538 53030 · DPW - Supplies & Gen. Svcs - Other 0 27,200 0 27,200 0 Total 53030 · DPW - Supplies & Gen. Svcs 27,955 27,200 21,401 27,200 32,102 53040 · DPW - Engineering 167 1,500 0 1,500 0 53050 · DPW - Utilities & Phone 53051 · DPW - Utilities - Muni Garage 53051a · DPW - Utilities - Garage GAS 1,377 881 1,322 53051b · DPW - Utilities - Garage ELECTR 1,193 761 1,142 Total 53051 · DPW - Utilities - Muni Garage 2,570 1,642 2,463 53052 · DPW - Phone Expense 1,057 205 308 53053 · DPW - Parks Utlities 293 281 422 53050 · DPW - Utilities & Phone - Other 0 5,382 0 5,580 0 Total 53050 · DPW - Utilities & Phone 3,920 5,382 2,128 5,580 3,192 53060 · DPW - Building & Equipment R&M 15,476 9,000 2,009 9,000 3,014 53300 · DPW - Street Maintenance 4,034 2,500 13,276 3,750 19,914 53420 · DPW - Street Lights 53420a · DPW - Street Lights - Regular 19,036 12,105 18,158 53420b · DPW - Street Lights - LED 16,864 11,368 17,052 53420c · DPW - Street Lights - Holiday 420 420 630 53420 · DPW - Street Lights - Other 0 36,307 0 38,123 0 Total 53420 · DPW - Street Lights 36,320 36,307 23,893 38,123 35,840 53440 · DPW - Stormwater Maint/Control 3,812 5,000 272 5,000 408 53620 · DPW - Garbage Collection Svc 61,793 76,646 39,864 59,959 59,796 53621 · DPW - Recycling Collection Svc 29,569 22,947 21,618 32,931 32,427 Total 53000 · Public Works 270,941 267,582 189,884 265,071 284,826 53900 · Sanitary - Flow Through to Fund 53901 · Sanitary - Wages 0 3,842 5,763 53903 · Sanitary - PR Taxes ER 0 0 0 53904 · Sanitary - WRS ER 119 61 92 Page 9 of 11 Total 53900 · Sanitary - Flow Through to Fund 119 3,903 5,855  Village of Newburg Income Statement January 2023 through August 2024 Jan - Dec Jan - Aug Jan '24 - Aug 23 Budget 24 Budget 24 2025 budget 54000 · Health & Human Services 54910 · Union Cemetary 1,000 1,000 1,000 1,000 1,000 54000 · Health & Human Services - Other 0 0 0 0 Total 54000 · Health & Human Services 1,000 1,000 1,000 1,000 1,000 55000 · Culture, Recreation & Education 55140 · Community Center 55141 · CC - Facility 55141a · CC - Utilities 3,638 2,999 2,264 2,999 3,396 55141b · CC - Insurance 814 814 68 814 102 55141c · CC - Repairs & Maintenance 679 1,000 0 1,000 0 55141d · CC - Supplies / Svcs 1,215 1,050 388 1,050 582 55141e · CC - Wages, ER Taxes, Benefits 2,415 3,000 1,232 3,000 1,848 55141 · CC - Facility - Other 0 2,600 0 2,600 0 Total 55141 · CC - Facility 8,761 11,463 3,952 11,463 5,928 55142 · CCC - Commission / Programming 55142a · CCC - Facility Improvements 914 0 0 55142b · CCC - Admin. / Communication 0 575 863 55142d · CCC - Meetup - Recurring 833 0 0 55142g · CCC - Events Spring/Easter 0 639 639 55142h · CCC - Events Summer 0 102 102 55142j · CCC - Events Winter/Christmas 2,583 30 2,600 55142z · CCC - Other Supplies or Service 0 6 6 Total 55142 · CCC - Commission / Programming 4,330 1,352 4,210 Total 55140 · Community Center 13,091 11,463 5,304 11,463 10,138 55300 · Flags & Holiday Decorations 541 1,000 0 1,200 550 Total 55000 · Culture, Recreation & Education 13,632 12,463 5,304 12,663 10,688 56000 · Conservation & Development 0 857 857 56100 · Misc Expense 0 50 0 100 0 57000 · Capital Outlay 0 0 29,000 0 58000 · Debt Service 58010 · Bonding 2011 & 2012 Page 10 of 11 58011a · Bonding - 2011 Principal 40,000 0 0 58011b · Bonding - 2011 Interest 760 0 0  Village of Newburg Income Statement January 2023 through August 2024 Jan - Dec Jan - Aug Jan '24 - Aug 23 Budget 24 Budget 24 2025 budget 58012a · Bonding - 2012 Principal 120,000 136,753 205,130 58012b · Bonding - 2012 Interest 28,565 14,353 21,530 58010 · Bonding 2011 & 2012 - Other 0 189,325 0 150,255 0 Total 58010 · Bonding 2011 & 2012 189,325 189,325 151,106 150,255 226,659 58120 · Loan 504 - VH Garage Building 14,311 15,612 10,408 15,612 15,612 58121 · Loan 505 - Main St. W. 9,708 10,590 7,060 10,590 10,590 58122 · Loan 507 - DPW Truck Dodge Ram 7,596 10,590 5,525 10,590 8,288 58123 · Loan 508 - 2022 Capitol Proj 57,361 57,361 38,241 57,361 57,362 Total 58000 · Debt Service 278,301 283,478 212,340 244,408 318,510 59000 · Other Financing Uses 0 993 0 1,154 0 59910 · Contingency 0 20,029 0 35,945 0 66000 · Payroll Taxes 450 295 443 66900 · Reconciliation Discrepancies 75 230 230 Total Expense 1,030,599 993,986 709,816 988,326 891,106 Net Ordinary Income (10,660) 1 (35,443) 29,670 (891,106) Net Income (10,660) 1 (35,443) 29,670 (891,106) Page 11 of 11