City Manager's Report, May 2025

Summary Financial Statement of Revenues and Expenditures May-25 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance \ccoun' Description BUDGET FY 2024 | FY 2025 YTD |Avg Yr% 110 REVENUES 31100 Property Taxes 6,657,579 6,434,733 95.47% 31200 Property Taxes (Delinquent) 500,000 224,734 85.54% 31610 Local Sales Tax - Co. Trustee 4,740,000 3,851,018 82.84% 31611 Incremental State Sales Tax 8,597,436 7,397,436 91.91% 31710 Wholesale Beer Tax 440,000 404,808 81.06% 31800 State Net Allocation 300,000 323,024 120.49% 31810 Minimum Business Licenses 10,000 3,423 34.09% 31824 Solictors Permit 0 115 0.00% 31827 5% State Commission 30,000 30,965 112.46% 31912 Cable TV Franchise Tax 196,000 143,286 64.63% 31961 Liens Collected by Trustee 25,000 28,881 122.18% 32120 Wrecker Licenses 350 400 100.00% 32200 Alcoholic Beverage Tax 240,000 217,394 88.57% 32210 Beer Licenses & Etc. 9,500 7,868 70.05% 32220 Liquor Licenses 3,500 450 81.18% 32225 Fireworks Fees/Permits 3,000 5,000 106.67% 32226 Annual Fireworks Permit Fee 300 500 33.33% 32227 Vacation Rental Fee 0 0 0.00% 32610 Building Permits 225,000 86,615 47.59% 32615 Fire Preventions/Permits 1,000 2,330 228.50% 32620 Electrical Permits 30,000 17,045 73.09% 32630 Plumbing Permits 15,000 12,137 102.66% 32640 Natural Gas Permits 2,000 2,065 63.18% 32650 Excavating Permits 8,000 18,400 77.50% 32660 Zoning Permits 3,000 3,950 55.00% 32671 Regular Sign Permits 3,500 3,920 94.83% 32672 Temporary Sign Permits 300 0 0.00% 32690 Plan Review Fees 100 0 0.00% 32691 Tree Trimming Permits 100 40 20.00% 32905 Other Code Fees 28,000 33.98% 32960 Yard Sale Permits 200 50 50.00% 32990 Mechanical Permits 20,000 74.85% 33190 FEMA/TEMA 2021 0 0.00% 33191 Appropriation St. of TN 300,000 100.00% 33410 Police In-Service 37,600 87.23% 33420 Police Bonus Sup. 0 0 0.00% 33430 Fire In-Service 24,800 0 90.32% 33490 Police Retention 0 0 0.00% 33510 State Sales Tax 2,754,000 2,250,357 83.55% 33511 Telecom Sales Tax 5,000 3,963 79.28% 33512 Sportsbetting 38,000 41,153 127.45% 33513 Occupcity Tax 1,500 1,994 79.12% 33515 State Tax/Telecom 500 0 0.01% 33530 State Beer Tax 10,680 9,743 87.35% 33540 State Mixed Drink Tax 110,000 107,030 97.81% 33552 State City Streets 40,565 33,828 83.16% 33591 TVA Gross Receipts 266,004 203,971 aa 75.93% a FISCAL YEAR ENDING 06/30/2025 Variance Accoun’ Description BUDGET FY 2024 FY 2025 YTD Avg Yr% 33593 Corporate Excise Tax 6,000 1,386 7.16% 34121 Clerks' Fees - Business Tax 2,000 2,369 94.00% 34211 Accident Report Charges 2,000 1,636 95.54% 34212 DL Reinstatement Fee 2,000 1,530 97.00% 34221 Ridgeside Contract 121,268 106,887 91.67% 34231 Police Services 1,000 882 366.77% 34314 Mowing 9,800 0 0.00% 34500 Donations New Shelter 5,000 4,580 52.20% 34515 Rabies/Spay 500 240 0.00% 34516 Registration 1,000 1,748 182.50% 34517 Adoption 1,500 1,412 225.67% 34518 Board & Impound Fees 1,000 560 59.00% 34520 A/S Donations-Designated 1,000 300 167.60% 34641 Indoor Soccer Income 188,760 180,396 105.36% 34642 Community Center Income 43,000 40,085 83.32% 34643 Outdoor Soccer Fees 81,320 84,045 109.78% 34644 Baseball Fees 41,550 49,006 108.09% 34645 Softball Fees 28,510 17,303 110.20% 34646 Gate 30,000 53,587 89.75% 34648 Adult League - Softball 30,000 29,815 99.63% 34649 Concerts/Events 10,000 715 65.14% 34651 Arena 145,000 131,050 99.38% 34652 Pavilion Rental 22,000 20,076 76.33% 34653 Track Rental 2,000 1,537 66.75% 34654 Field Rental 62,000 66,519 118.47% 34655 Amphitheater 16,000 11,536 46.98% 34656 Concessions 50,000 55,775 136.80% 34657 Overnight - Rv Rental 24,000 15,733 87.43% 34658 Tournament Team Fees 4,000 3,975 42.98% 34712 Sponsorship/Parks & Rec 5,000 4,650 256.60% 34720 Football Gate 5,000 7,023 84.91% 34751 Basketball Gate 20,000 17,433 87.30% 34742 Basketball Player Fees 22,850 22,470 68.17% 34743 Football Player Fees 23,530 21,063 135.76% 34744 Photography 1,200 1,028 0.00% 34745 Vending/Concessions 15,000 15,409 41.91% 34746 Cheerleading 2,270 940 121.15% 34747 Rent-Arena Equipment 25,000 25,517 183.94% 34749 Soccer Field Rentals 80,000 64,511 110.84% 34760 Library Charges 1,000 686 102.33% 34761 Library - Copies 1,000 737 190.37% 34794 C Center M. Fees 1,000 1,655 92.00% 35100 Court Fines & Costs 325,000 307,331 91.06% 35110 Fortfeiture of Bond 0 7,500 0.00% 35120 Public Defender Fees 0 0 0.00% 35150 Diversion Filing 0 0 0.00% 36100 Interest Earnings 6,500 9,191 883.56% 36211 Rent - Cell Tower 12,925 41,848 93.06% 36310 Sale of Land 0 0 0.00% 36330 Sale Of Equipment 10,000 4,356 36.09% 36350 Insurance Recoveries 50,000 57,234 129.04% FISCAL YEAR ENDING 06/30/2025 Variance \ccoun’ Description BUDGET FY 2024 | FY 2025 YTD Avg Yr % 36901 Pipes/Culverts 3,000 1,824 30.13% 36902 Damages- Traffic C. 0 0 0.00% 36903 Christmas Parade 600 595 91.67% 36905 Police - Sale of Surplus 15,000 33,951 58.20% 36906 Fire - Sale of Surplus 5,000 36,766 0.00% 36990 Miscellaneous Revenues 25,000 13,753 14.00% 36992 Hamilton County 0 0 0.00% 37200 AHO- Fines/Court Costs 0 0 0.00% Use of Fund Balance 0 ie) 0.00% Total Revenues 27,265,597 23,857,432 90.51% EXPENDITURES 41000 General Government 1,410,855 1,233,332 92.60% 41100 Administrative 1,186,508 86.70% 41111 City Council 119,117 70.76% 41210 Municipal Court 430,074 86.12% 41520 City Attorney 136,875 71.18% 41800 Buildings & Grounds Maintenance 354,585 88.41% 41900 City Hall Complex 56,500 100.39% 42100 Police 2,627,428 2,150,518 92.52% 42121 Criminal Investigation 962,325 97.58% 42123 Patrol 2,728,973 2,720,604 94.42% 42125 School Resource 349,475 64.49% 42125 Traffic Division 356,976 95.59% 42200 Fire Department 4,532,341 3,449,306 91.97% 42400 Building/Planning/Zoning 663,399 77.88% 43110 Highway And Street 582,500 34.17% 43120 Traffic Control & Street Markers 310,121 89.64% 43170 Transfer Station/Brush Pit/Fleet 12,100 244,28% 44140 Animal Control 375,709 96.37% 44410 Parks and Recreation 1,169,777 87.18% 44420 Multi-Purpose Recreation Bldg 324,649 90.50% 44430 Community Center 302,548 75.86% 44450 McBrien Complex 1,200 413.62% 44610 Soccer - Recreation 69,400 123.65% 44620 Soccer - Indoor 108,200 90.40% 44630 Baseball/Softball 83,400 104.41% 44640 Football/Cheer 26,550 133.72% 44650 Adult Softball 39,250 105.63% 44700 Basketball 29,050 52.48% 44800 Libraries 296,906 84.16% 44810 History Museum 560 193.16% 46500 Community Development Programs 10,000 0.00% 47200 Economic Development 8,829,193 6,386,341 90.91% 49100 Debt Service : 106,720 100.00% 49400 Capital Projects - Transfer Out 276,657 0.00% Total Expenditures 28,869,921 22,556,970 76.84% Total General Fund 1,300,462 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account 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 2.69% 33550 2017 Gas Tax Improve 200,000 80.51% 33551 State Gasoline And Motor Fuel Tax 570,000 82.30% 33558 City Transport Mod Tax (Electric) 1,000 2196.82% 36100 Interest Earnings 200 15.98% 36330 Sale of Equipment 0 0.00% Use of Fund Balance 294,038 0.00% Total Revenues and Other Sourc: 1,299,238 65.50% EXPENDITURES 43190 State Street Aid 1,299,238 13.94% Total Expenditures 1,299,238 16.80% Total State Street Aid Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 FY 2025 YTD Avg Yr % 122 Grant Fund REVENUES 33109 CSX Transportation Grant - 2022 0.00% 33111 PEP Cyber Security Grant 0.00% 33114 TML Driver Safety Grant 50.00% 33120 TDOT 2015 Multi Modal Grant 0.00% 33425 Aquatic Stream Clean Grant 0.00% 33493 TML Safety Grant 22.23% 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 100.00% 36920 THS089-Police 86.07% 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 Source: 81.05% EXPENDITURES 43150 Grants 131.23% Total Expenditures 131.23% Total Grant Fund FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 | FY 2025 YTD |Avg Yr% 126 DOJ Forfeiture Fund REVENUES 33197 Federal/State Grants 20,000 36.48% Use of Fund Balance 0 0.00% Total Revenues and Other Sourc: 20,000 36.48% EXPENDITURES 42127 Drug/Law Enforcement 20,000 0.30% Total Expenditures 0.30% Total Drug Investigation Fund FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account’ 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 36.70% 35200 Drug Fines 20,000 153.07% 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 Source: 204,402 64.11% EXPENDITURES 42129 Drug Investigation and Control 204,402 28.11% Total Expenditures 28.11% 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) 8,779,193 6,260,218 85.16% 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 Source: 8,779,193 62.47% EXPENDITURES Economic Development 6,787,697 80.80% Debt Payment 1,991,496 0.00% Total Expenditures 78.00% Total Economic Development Fund FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance faccoun) 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 95.13% 34418 Extra Cans 1,500 106.00% 34420 Dumpster Rentals 9,000 78.44% 34422 Recycling - Transfer Station 4,000 134.60% 34426 Sale Of Mulch 100 137.00% 34430 Refuse Collection And Disposal 2,500 30.92% 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 Source: 1,641,596 95.05% EXPENDITURES 43200 Solid Waste 1,641,596 94.34% Total Expenditures 1,641,596 94.34% Total Solid Waste Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance (Account Description BUDGET FY 2024 | FY 2025 YTD |Avg Yr% 212 Debt Service Fund REVENUES 31920 Room Occupancy Tax 750,000 679,109 101.08% 36100 Interest Earnings 50,000 100,364 217.49% 37940 Transfer In 2,336,157 1,401,000 95.45% Use of Fund Balance 0 0.00% Total Revenues and Other Source: 3,136,157 98.74% EXPENDITURES 49111 Camp Jordan - Phase Two - 2020 144,525 100.00% 49114 Refunding Bond Issue - 2021 681,963 100.00% 49300 Series 2022 Bond Issue 725,717 86.02% 49310 2015 - Exit One/Capital Projects 206,813 100.00% 49320 Capital Projects - Series 2024 604,324 100.00% 49410 Public Safety Capital Outlay Note 0 0.00% 49411 Public Safety Capital Outlay Note 0 0.00% 49412 Public Safety - Lease Purchase 43,795 100.00% 49413 Public Safety - Capital Outlay Note 105,508 96.89% 49414 Public Safety - Lease Purchase 53,530 100.00% Total Expenditures 2,566,175 95.92% Total TML Loan Fund 569,982 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance (Account Description BUDGET FY 2024 FY 2025 YTD Avg Yr% 341 Capital Improvement Fund REVENUES 33113 LPRF 2024 -C. CENTER 600,000 13.53% 33120 2015 Multi Modal 0 0.00% 36100 Interest 0 0.00% 36421 TN Am Water Grant 0 0.00% 36915 Bond Proceeds 12,000,000 9.89% 36990 Misc. Revenues 0 0.00% 36992 Hamilton County 1,000,000 0.00% 37940 Operating Transfers - Other Funds 276,657 0.00% Use of Fund Balance 1,209,319 0.00% Total Revenues and Other Source: 15,085,976 11.49% EXPENDITURES 41100 Administrative 15,500 0 75.59% 41800 Bldg/Grounds Maint. 400,000 321,602 67.87% 41900 City Hall Complex 0 0 0.00% 41920 Multi Purpose Pavillion 6,000,000 202,759 36.09% 43110 Multi Modal Project 400,000 3,024,339 109.20% 43121 N. Mack Smith 4,500,000 656,903 7.56% 43122 Resurfacing Projects 937,976 1,800 2.96% 43126 Spring Creek Project 0 0 0.00% 44410 Parks & Recreation 1,440,000 228,549 89.16% 44421 Splash Pad/Playground 0 0.00% 44423 Dog Park - Town Center 0 0.00% 44424 Animal Shelter Building 0 0.00% 44425 Dickert Pond Pier 10,000 99.57% 44426 Fuel Tank-Public Safety 125,000 0.00% 44430 C Center Upgrad 1,200,000 12.66% 44450 McBrien Complex 7,500 100.00% 46511 Community Development 50,000 31.94% Total Expenditures 15,085,976 32.15% Total Capital Projects Fund (} FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account’ Description BUDGET FY 2024 | FY 2025 YTD Avg Yr % 410 ARPA Fund REVENUES 37940 Transfer In 0 0 0.00% Use of Fund Balance 436,171 1,466,133. 0.00% Total Revenues and Other Source: 436,171 1,433,133 0.00% EXPENDITURES 44424 Animal Shelter Facility 0 0.00% 46490 Stormwater Projects - Ringgold Rox 436,171 0.00% Total Expenditures 436,171 222.22% Total Capital Projects Fund 0