City Manager's Report, January 2025

Summary Financial Statement of Revenues and Expenditures Jan-25 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance fhecoun Description BUDGET FY 2024 | FY 2025 YTD Avg Yr % 110 REVENUES 31100 Property Taxes 6,657,579 3,266,064 48.69% 31200 Property Taxes (Delinquent) 500,000 137,794 63.37% 31610 Local Sales Tax - Co. Trustee 4,740,000 2,298,735 49.60% 31611 Incremental State Sales Tax 8,597,436 7,397,436 91.91% 31710 Wholesale Beer Tax 440,000 246,526 52.51% 31800 State Net Allocation 300,000 54,170 20.66% 31810 Minimum Business Licenses 10,000 2,377 6.23% 31824 Solictors Permit 0 90 0.00% 31827 5% State Commission 30,000 3,668 19.59% 31912 Cable TV Franchise Tax 196,000 68,604 22.21% 31961 Liens Collected by Trustee 25,000 14,285 108.91% 32120 Wrecker Licenses 350 400 100.00% 32200 Alcoholic Beverage Tax 240,000 143,533 57.14% 32210 Beer Licenses & Etc. 9,500 6,381 64.75% 32220 Liquor Licenses 3,500 1,450 44.29% 32225 Fireworks Fees/Permits 3,000 0.00% 32226 Annual Fireworks Permit Fee 300 0.00% 32227 Vacation Rental Fee 0 0.00% 32610 Building Permits 225,000 34.19% 32615 Fire Preventions/Permits 1,000 159.00% 32620 Electrical Permits 30,000 45.07% 32630 Plumbing Permits 15,000 75.51% 32640 Natural Gas Permits 2,000 35.78% 32650 Excavating Permits 8,000 70.00% 32660 Zoning Permits 3,000 48.33% 32671 Regular Sign Permits 3,500 25.14% 32672 Temporary Sign Permits 300 0.00% 32690 Plan Review Fees 100 0.00% 32691 Tree Trimming Permits 100 10.00% 32905 Other Code Fees 28,000 13.12% 32960 Yard Sale Permits 200 50.00% 32990 Mechanical Permits 20,000 53.90% 33191 Appropriation St. of TN 300,000 300,000 100.00% 33410 Police In-Service 37,600 0.00% 33420 Police Bonus Sup. 0 0.00% 33430 Fire In-Service 24,800 0.00% 33490 Police Retention 0 0.00% 33510 State Sales Tax 2,754,000 1,302,690 49.59% 33511 Telecom Sales Tax 5,000 2,397 46.23% 33512 Sportsbetting 38,000 16,569 52.26% 33513 Occupcity Tax 1,500 1,197 65.83% 33515 State Tax/Telecom 500 0 0.14% 33530 State Beer Tax 10,680 5,340 47.65% 33540 State Mixed Drink Tax 110,000 63,696 58.26% 33552 State City Streets 40,565 20,305 49.90% 33591 TVA Gross Receipts 266,004 135,829 50.62% FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance feo Description BUDGET FY 2024 FY 2025 YTD Avg Yr % 33593 Corporate Excise Tax 6,000 0 0.00% 34121 Clerks' Fees - Business Tax 2,000 1,070 42.75% 34211 Accident Report Charges 2,000 1,007 64.04% 34212 DL Reinstatement Fee 2,000 730 90.75% 34221 Ridgeside Contract 121,268 68,019 58.33% 34231 Police Services 1,000 882 331.05% 34314 Mowing 9,800 0 0.00% 34500 Donations New Shelter 5,000 2,710 51.20% 34515 Rabies/Spay 500 180 0.00% 34516 Registration 1,000 1,070 33.00% 34517 Adoption 1,500 215 79.33% 34518 Board & Impound Fees 1,000 140 25.50% 34520 A/S Donations-Designated 1,000 300 84.60% 34641 Indoor Soccer Income 188,760 180,246 98.66% 34642 Community Center Income 43,000 28,735 76.10% 34643 Outdoor Soccer Fees 81,320 38,970 54.22% 34644 Baseball Fees 41,550 16,376 25.14% 34645 Softball Fees 28,510 9,360 48.00% 34646 Gate 30,000 19,261 81.65% 34647 McBrien Complex 0 0 0.00% 34648 Adult League - Softball 30,000 16,315 61.00% 34649 Concerts/Events 10,000 715 65.14% 34651 Arena 145,000 73,083 63.57% 34652 Pavilion Rental 22,000 10,176 48.81% 34653 Track Rental 2,000 347 50.00% 34654 Field Rental 62,000 32,442 79.54% 34655 Amphitheater 16,000 10,670 46.88% 34656 Concessions 50,000 29,058 94.24% 34657 Overnight - Rv Rental 24,000 9,047 55.66% 34658 Tournament Team Fees 4,000 2,345 42.98% 34712 Sponsorship/Parks & Rec 5,000 2,050 197.60% 34720 Football Gate 5,000 4,939 74.04% 34751 Basketball Gate 20,000 10,002 52.99% 34742 Basketball Player Fees 22,850 22,470 68.17% 34743 Football Player Fees 23,530 12,303 68.72% 34744 Photography 1,200 567 0.00% 34745 Vending/Concessions 15,000 13,724 34.59% 34746 Cheerleading 2,270 940 121.15% 34747 Rent-Arena Equipment 25,000 13,568 126.54% 34749 Soccer Field Rentals 80,000 42,142 79.41% 34760 Library Charges 1,000 441 77.33% 34761 Library - Copies 1,000 515 43.93% 34794 C Center M. Fees 1,000 0 54.50% 35100 Court Fines & Costs 325,000 162,440 55.61% 35110 Fortfeiture of Bond 0 0 0.00% 35120 Public Defender Fees 0 0 0.00% 35150 Diversion Filing ie) 0 0.00% 36100 Interest Earnings 6,500 5,995 295.46% 36211 Rent - Cell Tower 12,925 37,539 58.33% 36310 Sale of Land 0 ie) 0.00% 36330 Sale Of Equipment 10,000 0 13.68% 36350 Insurance Recoveries 50,000 50,256 51.47% FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance (ey Description BUDGET FY 2024 FY 2025 YTD Avg Yr % 36901 Pipes/Culverts 3,000 0 22.90% 36902 Damages- Traffic C. 0 0 0.00% 36903 Christmas Parade 600 595 91.67% 36905 Police - Sale of Surplus 15,000 15,863 0.00% 36906 Fire - Sale of Surplus 5,000 766 0.00% 36990 Miscellaneous Revenues 25,000 3,831 20.42% 36992 Hamilton County 0 0 0.00% 37200 AHO - Fines/Court Costs 0 0 0.00% Use of Fund Balance 0 492,154 0.00% Total Revenues 27,265,597 17,059,205 66.98% EXPENDITURES 41000 General Government 1,410,855 1,032,340 85.92% 41100 Administrative 1,186,508 567,606 57.76% 41111 City Council 119,117 59,280 53.14% 41210 Municipal Court 430,074 203,188 50.53% 41520 City Attorney 136,875 42.00% 41800 Buildings & Grounds Maintenance 354,585 56.19% 41900 City Hall Complex 56,500 68.08% 42100 Police 2,627,428 1,618,260 65.01% 42121 Criminal Investigation 962,325 61.52% 42123 Patrol 2,728,973 1,679,080 69.49% 42125 School Resource 349,475 41.23% 42125 Traffic Division 356,976 5.90% 42200 Fire Department 4,532,341 2,285,742 65.49% 42400 Building/Planning/Zoning 663,399 53.30% 43110 Highway And Street 582,500 53.26% 43120 Traffic Control & Street Markers 310,121 61.31% 43170 Transfer Station/Brush Pit/Fleet 12,100 121.79% 44140 Animal Control 375,709 63.00% 44410 Parks and Recreation 1,169,777 55.03% 44420 Multi-Purpose Recreation Bldg 324,649 54.36% 44430 Community Center 302,548 48.11% 44450 McBrien Complex 1,200 184.98% 44610 Soccer - Recreation 69,400 85.62% 44620 Soccer - Indoor 108,200 57.77% 44630 Baseball/Softball 83,400 44.08% 44640 Football/Cheer 26,550 32.41% 44650 Adult Softball 39,250 60.87% 44700 Basketball 29,050 39.35% 44800 Libraries 296,906 53.71% 44810 History Museum 560 181.60% 46500 Community Development Programs 10,000 0.00% 47200 Economic Development 8,224,869 6,258,161 73.20% 49100 Debt Service 106,720 0.00% 49400 Capital Projects - Transfer Out 276,657 0.00% Total Expenditures 28,265,597 17,059,205 64.61% Total General Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ey Description BUDGET FY 2024 | FY 2025 YTD |Avg Yr% 121 State Street Aid REVENUES 33450 State Grant - TIP Funds 0 0.00% 33460 State Grant - HIP Funds 234,000 1.60% 33550 2017 Gas Tax Improve 200,000 51.66% 33551 State Gasoline And Motor Fuel Tax 570,000 50.48% 33558 City Transport Mod Tax (Electric) 1,000 470.08% 36100 Interest Earnings 200 7.40% 36330 Sale of Equipment 0 0.00% Use of Fund Balance 294,038 0.00% Total Revenues and Other Sourc: 1,299,238 390,181 39.74% EXPENDITURES 43190 State Street Aid 2,919,949 172,211 7.58% Total Expenditures 1,299,238 172,211 7.58% Total State Street Aid Fund 0 217,970 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ey Description BUDGET FY 2024 | FY 2025 YTD Avg Yr% 122 Grant Fund REVENUES 33109 CSX Transportation Grant - 2022 0.00% 33114 TML Driver Safety Grant 0.00% 33120 TDOT 2015 Multi Modal Grant 0.00% 33425 Aquatic Stream Clean Grant 0.00% 33493 TML Safety Grant 0.00% 36100 Interest Earnings 0.00% 36420 Police Traffic Safety Grant 0.00% 36421 TN AM Grants 0.00% 36423 Animal Foundation Grants 0.00% 36711 Safety Conservation Grant 0.00% 36920 THS089-Police 0.00% 36921 Homeland Security - Police 0.00% 36922 Homeland Security - Fire 0.00% 36925 Violent Crime Intervention Grant 0.00% Use of Fund Balance 0.00% Total Revenues and Other Sourc: 124,181 0.00% EXPENDITURES 43150 Grants 124,181 180.45% Total Expenditures 124,181 173.12% Total Grant Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance peecoun Description BUDGET FY 2024 | FY 2025 YTD | Avg Yr % 127 Drug Fund REVENUES 33197 Federal/State Grants 10,000 67.89% 33560 Seized/Awarded by State 35,000 9.59% 35200 Drug Fines 20,000 26.29% 35400 Sale of Confiscated Property 0 0.00% 36990 Misc. Revenues 0 0.00% Use of Fund Balance 139,402 0.00% Total Revenues and Other Sourc: 204,402 23.70% EXPENDITURES 42129 Drug Investigation and Control 204,402 27.74% Total Expenditures 27.74% Total Drug Investigation Fund FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance (Account Description BUDGET FY 2024 | FY 2025 YTD |AvgYr% 130 Economic Development Fund REVENUE 31611 Inc. Sales Tax (BR) 8,174,869 73.39% 33191 Direct App. - State 0.00% 36100 Interest Earnings 0.00% Transfer In 0.00% Use of Fund Balance 0.00% Total Revenues and Other Sourc: 8,174,869 73.39% EXPENDITURES Economic Development 6,787,697 78.00% Debt Payment 1,387,172 0.00% Total Expenditures 8,174,869 78.00% Total Economic Development Fund oO FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Accoun Description BUDGET FY 2024 FY 2025 YTD Avg Yr% 131 Solid Waste Fund REVENUES 33190 FEMA/TEMA 2021 0 0.00% 34415 Delinquent Fees 0 0.00% 34416 Sanitation Fees 1,580,200 61.05% 34418 Extra Cans 1,500 60.00% 34420 Dumpster Rentals 9,000 40.00% 34422 Recycling - Transfer Station 4,000 89.65% 34426 Sale Of Mulch 100 88.00% 34430 Refuse Collection And Disposal 2,500 17.48% 36330 Sale of Equipment 0 0.00% 36350 Insurance Recoveries 0 0.00% Use of Fund Balance 44,296 0.00% Total Revenues and Other Sourc: 1,641,596 61.47% EXPENDITURES 43200 Solid Waste 1,641,596 56.57% Total Expenditures 1,641,596 56.57% Total Solid Waste Fund FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ery Description BUDGET FY 2024 FY 2025 YTD Avg Yr% 212 Debt Service Fund REVENUES 31920 Room Occupancy Tax 68.44% 36100 Interest Earnings 130.27% 37940 Transfer In 0.00% Use of Fund Balance 0.00% Total Revenues and Other Source: 2,531,833 22.85% EXPENDITURES 49111 Camp Jordan - Phase Two - 2020 144,525 87.84% 49114 Refunding Bond Issue - 2021 681,963 11.51% 49300 Series 2022 Bond Issue 725,717 66.07% 49310 2015 - Exit One/Capital Projects 206,813 31.87% 49320 Capital Projects - Series 2024 0.00% 49410 Public Safety Capital Outlay Note 0.00% 49411 Public Safety Capital Outlay Note 0.00% 49412 Public Safety - Lease Purchase 0.00% 49413 Public Safety - Capital Outlay Note 96.89% 49414 Public Safety - Lease Purchase 100.00% Total Expenditures 1,961,851 53.92% Total TML Loan Fund 569,982 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance (Accoun’ Description BUDGET FY 2024 | FY 2025 YTD | Avg Yr % 341 Capital Improvement Fund REVENUES 33113 LPRF 2024-C. CENTER 0 33120 2015 Multi Modal 0 36100 Interest ie) 36421 TN Am Water Grant 0 36915 Bond Proceeds 412,000,000 36990 Misc. Revenues 0 36992 Hamilton County 1,000,000 37940 Operating Transfers - Other Funds 276,657 Use of Fund Balance 176,319 Total Revenues and Other Source 13,452,976 EXPENDITURES 41100 Administrative 0 41800 Bldg/Grounds Maint. 400,000 41900 City Hall Complex 0 41920 Multi Purpose Pavillion 6,000,000 43110 Multi Modal Project 0 43121 N. Mack Smith 4,500,000 43122 Resurfacing Projects 937,976 43126 Spring Creek Project 0 44410 Parks & Recreation 1,440,000 44421 Splash Pad/Playground 44423 Dog Park - Town Center 44424 Animal Shelter Building 44425 Dickert Pond Pier 44426 Fuel Tank-Public Safety 44430 C Center Upgrad 44450 McBrien Complex 46511 Community Development Total Expenditures 13,452,976 Total Capital Projects Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Accoun’ Description BUDGET | FY 2024 | FY 2025 YTD |Avg Yr% 410 ARPA Fund REVENUES 37940 Transfer In 0 Use of Fund Balance 436,171 Total Revenues and Other Sourc: EXPENDITURES 44424 Animal Shelter Facility 0 46490 Stormwater Projects - Ringgold Ros Total Expenditures Total Capital Projects Fund