FY21/22 Budget & Supporting Documents F '�' R' Immokalee Fire Control District
_ E
S
R ' ' 502 New Market Road East, Immokalee, FL. 34142
E E
Ave Maria Michael J. Choate, Fire Chief
October 1, 2021
Mr. Derek Johnson, General Accounting Manager
Clerk of the Circuit Court, Finance Department
3299 Tamiami Trail East, #403
Naples, FL 34112
Sent via Certified Mail
Dear Mr. Johnson:
Enclosed please find the following:
1. Copy of Resolution 2021-013 adopting the final millage rage for the Immokalee
Fire Control District for the 2021-2022 fiscal year.
2. Copy of Resolution 2021-014 adopting the final impact fee rates for the
Immokalee Fire Control District for the 2021-2022 fiscal year.
3. Copy of Resolution 2021-015 adopting the final General Fund budget for the
Immokalee Fire Control District for the 2021-2022 fiscal year.
4. Copy of Resolution 2021-016 adopting the final Impact Fee Fund budget for the
Immokalee Fire Control District for the 2020-2021 fiscal year.
5. General Fund and Impact Fee Fund Budgets for the Immokalee Fire Control
District for the 2021-2022 fiscal year.
6. Schedule of Board Meetings for the period of October 1, 2021 through
September 30, 2022.
7. District Map.
8. The Agent of Record for the Immokalee Fire Control District is Michael Choate,
Fire Chief/District Manager.
Very truly yours,
BECKY BRONSDON
Chief Financial Officer
Administration(239)657-2111 Operations(239)657-8587 Fire Prevention(239)597-9227
Fax(239)657-9489
RESOLUTION#2021-013
A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY
FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR FISCAL YEAR 2021-
2022, PROVIDING FOR AN EFFECTIVE DATE
WHEREAS, section 6 of the Immokalee Fire Control District's Charter of chapter 2000-393,
Laws of Florida, and Chapter 191.009, Florida Statutes, authorizes the Immokalee Fire Control
District to levy an ad valorem taxation on property within its boundaries in Collier County in an
amount not to exceed 3.75 mills; and
WHEREAS, the Immokalee Fire Control District on September 21, 2021 adopted
Fiscal Year 2021-2022 Final Millage Rate following the public hearing required by section 200.065,
Florida Statutes; and
WHEREAS, the gross taxable value for operating purposes not exempt from ad valorem
taxation within the Immokalee Fire Control District, has been certified by the Collier County
Property Appraiser as$1,369,961,086;
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE
IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida, that the Fiscal Year 2021-2022
operating millage rate for the Immokalee Fire Control District is 3.75 mills per $1,000.00, which
is more than the rolled-back rate of 3.682 mills per$1,000.00 by 1.85%. Such millage rate will be
collected pursuant to the same manner and form as county taxes.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by CCommissioner,G--S ik
who moved its adoption.
The motion was seconded by Commissioner I r-I 54--Q r , and the
i
Vote was as follows:
Commissioner Patricia Anne Goodnight 0
Commissioner Joseph Brister
Commissioner Edward Olesky
Commissioner Bonnie Keen
Commissioner Robert Halman
Duly passed and adopted on this 21st day of September,2021.
Board of Commissioners of the Immokalee Fire Control District
By: Q0;44....* CIAAv ,4 .
Patricia Anne Goodnight, Chair
2
RESOLUTION#2021-014
A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY
FLORIDA, IMPOSING THE FINAL IMPACT FEE RATES FOR THE IMMOKALEE FIRE
CONTROL DISTRICT FOR FISCAL YEAR 2021-2022, PROVIDING FOR AN EFFECTIVE DATE
WHEREAS, impact fees are a funding mechanism that a local government may utilize to
pay for public improvements that are necessary to serve new growth;and
WHEREAS, impact fees must satisfy a dual rational nexus test to be constitutional; and
WHEREAS,the dual rational nexus test requires a local government to show a reasonable
nexus between the local government's need for additional capital facilities and the new
construction and that a special benefit is conferred upon the fee payers; and
WHEREAS, Subsection 6 of chapter 2001-330, Laws of Florida,authorizes the Immokalee
Fire Control District to assess impact fees for capital improvements on new construction within
its boundaries; and
WHEREAS, the calculation of impact fee rates assessed effective for the 2020-2021 fiscal
year was based upon the most recent and localized data,as evidenced by the Fire/Rescue Service
Impact Fee Update Study dated January 2006; and
WHEREAS,the accounting of the impact fee revenues are provided for and reported in a
separate and segregated special revenue fund entitled Impact Fee Fund; and
WHEREAS,the impact fees adopted by the Board of Fire Commissioners of the Immokalee
Fire Control and Rescue District for the 2021-2022 fiscal year are imposed in compliance with
Section 163.31801, Florida Statutes; and
WHEREAS, the final impact fee rates adopted by the Board of Fire Commissioners were
adopted at a Public Meeting held on September 21, 2021;
NOW,THEREFORE, BE IT RESOLVED by the BOARD OF FIRE
1
COMMISSIONERS OF THE IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida,that the
finaicharges for impact fees of $1.11 per square foot of defined living area for residential
development and$0.32 per square foot of useable area for commercial and industrial structures
as defined in Subsection 6 of chapter 2001-330, Laws of Florida, are adopted in the Immokalee
Fire Control District to be used for capital improvements that are necessary to serve new growth
in accordance with Florida law. No reduction in the assessed impact fee charge is authorized;
This resolution shall take effect immediately upon its adoption.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner 1` (i5 ;c✓-
who moved its adoption.
The motion was seconded byCommissioner & and the
Vote was as follows:
Commissioner Patricia Anne Goodnight be-
Commissioner Joseph Brister
..-v
Commissioner Edward Olesky Aix'
Commissioner Bonnie Keen
Commissioner Robert Halman
Duly passed and adopted on this 21st day of September, 2021.
Board of Commissioners of the Immokalee Fire Control District
By: olf,,,,,;,.. (1,„..„.6.
Patricia Anne Goodnight, Chair
2
RESOLUTION#2021-015
A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY FLORIDA,
ADOPTING THE FINAL BUDGET FOR THE IMMOKALEE FIRE CONTROL DISTRICT GENERAL FUND
FOR FISCAL YEAR 2021-2022; PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Immokalee Fire Control District of Collier County, Florida, on September
21, 2021 held a public hearing as required by Florida Statute 200.065; and
WHEREAS, the Immokalee Fire Control District of Collier County, Florida, set forth the
final appropriations in the amount of$7,496,079 and final revenue estimates in the amount of
$7,243,236 for the General Fund for the Fiscal Year Fiscal Year 2021-2022; and
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE
IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida, that the Fiscal Year 2021-2022
Final Budget for the General Fund be adopted.
This resolution shall take effect immediately upon its adopti biu, ,n.The foregoing resolution was offered by Commissioner k
,
who moved its adoption.
The motion was seconded by Commissioner i- 1 �rC.( , and the
Vote was as follows:
Commissioner Patricia Anne Goodnight t
Commissioner Joseph Brister Zr
Commissioner Edward Olesky
Commissioner Bonnie Keen
Commissioner Robert Halman
Duly passed and adopted on this 21st day of September, 2021.
1
Board of Commissioners of the Immokalee Fire Control District
By: ( / _
Patricia Anne Goodnight, Chair
7
RESOLUTION#2021- 16
A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY FLORIDA,
ADOPTING THE FINAL BUDGET FOR THE IMMOKALEE FIRE CONTROL DISTRICT IMPACT FEE
FUND FOR FISCAL YEAR 2020-2021; PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Immokalee Fire Control District of Collier County, Florida, on September
21, 2021 held a public hearing as required by Florida Statute 200.065; and
WHEREAS, the Immokalee Fire Control District of Collier County, Florida, set forth the
final appropriations in the amount of$2,074,338 and final revenue estimates in the amount of
$1,503,000 for the Impact Fee Fund for the Fiscal Year Fiscal Year 2021-2022; and
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE
IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida, that the Fiscal Year 2021-2022
Final Budget for the Impact Fee Fund be adopted.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner I
who moved its adoption.
The motion was seconded by Commissioner _ Yi'-'> -e , and the
Vote was as follows:
Commissioner Patricia Anne Goodnight
Commissioner Joseph Brister
Commissioner Edward Olesky
Commissioner Bonnie Keen
Commissioner Robert Halman
Duly passed and adopted on this 21st day of September, 2021.
Board of Commissioners of the Immokalee Fire Control District
By: O(KXhr ... C 4
Patricia Anne Goodnight, Chair
1
, ...
2021-2022
General Fund Budget
and
Impact Fee Fund Budget
... , ., .'_
• ..
\\`' ij 'mg), lull uttut mil i . ‘,i, NtINHrII81IHt 1
1 t
{{tilt
Ii. ,. yr . , 'I'. ...iii .: ,:ii1100111101. I
_, .• ., - t!II-' • l>. Ili $ ijillai 1
U.
—1 r , -_ , ,......,_,.,
. _
, .. ,,.....:
11 ill, s t, 1,/
1,!, 1;t
. I
`
to .10
1rv'
Wimii i . . iiii./
.__ r�.r. '..:J►: •• ii:: cam ���//
Immokalee Fire Control District
till 502 New Market Road East, Immokalee, FL. 34142
ANe Maria Michael J. Choate, Fire Chief
TABLE OF CONTENTS
Letter from the Chief 1
Budget Planning Calendar 4
General Fund Budget 5
Revenue Overview and Detail 8
Expense Overview and Detail 10
Cash Reserves 11
Impact Fee Fund Overview 12
Impact Fee Fund Budget 13
Administration(239)657-2111 Operations(239)657-8587 Fire Prevention(239)597-9227
Fax(239)657-9489
Ft
E Immokalee Fire Control District
E E 502 New Market Road East, Immokalee, FL. 34142
Ave Maria Michael J. Choate, Fire Chief
September 21, 2021
Board of Fire Commissioners
502 New Market Rd. East
Immokalee, FL 34142
Commissioners;
On behalf of the staff of the Immokalee Fire Control District, I am pleased to present the
2021-2022 General Fund and Impact Fee Fund Budgets.
A budget is far more than a financial tool to monitor and control spending and financial
solvency. It is a reflection of the Board of Fire Commissioners' policies and goals, and
their response to challenges facing the District in the coming fiscal year.
GENERAL FUND BUDGET
Like all independent fire districts, almost all of the District's revenue is generated by
property taxes (Ad Valorem). Annually, the County's Property Appraiser establishes the
taxable property value within the District. The Board then adopts a millage rate, and
property tax revenue is generated. Unfortunately, this means the bulk of District funding
is subject to the variations in property values associated with national economic
conditions. The District cannot merely increase the taxing (millage) rate when property
values are not sufficient to fund operations — the District already levies the constitutional
maximum millage rate allowable for an independent special district— 3.75 mils, or$3.75
for every$1,000 of taxable property value. In an attempt to address this funding challenge
and diversify the District's primary source of revenue, in August of 2019, the Board
brought to the voters the option of a non-ad valorem fire fee assessment. The voters did
not approve this initiative, and the Board continues to seek the assistance of State
legislators and explore other funding options.
While the District has long experienced financial challenges based on the funding
mechanisms in place, the past year included unprecedented obstacles permeating into
the creation of future budgets. Faced with a global pandemic (the COVID-19 virus) of
epic proportions not anticipated nor experienced in the history of the District, operational
and economic resources have been imposed upon in a way unlike anything ever
experienced. We have been fortunate to receive CARES ACT funding to assist with the
financial ramifications to providing service during the pandemic in the 2020-2021 year.
1
Because financial challenges related to the pandemic and the unknown duration of its
impact continue, COVID-19 continues to be an important consideration in the creation of
the 2021-2022 budget. We are slated to receive additional CARES pandemic funding in
the coming fiscal year to assist with personal protective gear, eligible supplies, and a
small response vehicle, so both that revenue and those expenses are provided for in the
General Fund Budget.
The 2021-2022 General Fund Budget reflects an increase in Ad Valorem revenue of a
little over 7%. This additional revenue is required to maintain operations at current level,
still resulting in the funding of capital purchases and operations with cash reserves.
Expenses contained within the 2021-2022 General Fund Budget reflect provisions for
current staffing only. We have applied for the federal SAFER(Staffing for Adequate Fire
and Emergency Response) Grant in an effort to fund an additional 9 firefighter positions
(3 per shift). As of this date, we do not know if we will receive these funds, and therefore
any provision for additional staff is not included in the General Fund Budget. Increases
in personnel costs, including retirement and health insurance, are projected. We have
continued to diligently monitor and control operating costs and capital purchases. We
have been fortunate to receive State and County funding to replace Station 30, a long
overdue project, which is partially provided for in the General Fund capital budget; other
than that construction, capital purchases are limited to only replacement equipment
essential to maintain operations.
Cash reserves (or the accumulation of funds unspent at the end of the fiscal year) are
essential to the continued operation of the District. Without these reserves, the District
would be unable to operate the first quarter of the fiscal year, the period of time before
property tax revenue is received. Reserves are also essential to provide funding for future
replacement equipment, vehicles and apparatus. The 2021-2022 General Fund Budget
utilizes $252,875 of reserves to fund capital purchases and maintain operations, leaving
a balance of reserves at the end of the fiscal year of $2,467,686. Since it takes about
$1.2 million to fund first quarter expenses, and if no additional grant funds are received
we will need about $1 million to complete construction of Station 30, only a little over
$400,000 is left to fund the deficit and emergencies. The inability to replace used reserves
continues to be a major challenge for the District. However, it should be noted that 3
years ago it was anticipated that District reserves would be well under $1,000,000 by
2022. Because the Board and staff have continued to diligently and innovatively control
expenditures and have utilized all resources to maintain fiscal solvency, and because of
the receipt of $1 million in CARES funding in November of 2020, the reserve balance
reflected in the 2021/2022 General Fund Budget is significantly higher.
IMPACT FEE BUDGET
The District's enabling legislation authorizes the Board of Fire Commissioners to assess
impact fees. Pursuant to Florida law,an impact fee requires there be an established need
for additional capital infrastructure resulting from growth within the District. There must
2
be a reasonable connection between an impact fee fund expenditure and a benefit
received by the payer. Further, impact fees must be designated and segregated only for
the purchase of capital assets (including construction) required by growth in the District.
Unfortunately, these fees cannot be used to address financial challenges of the General
Fund.
The 2020-2021 fiscal year saw rapid growth in Ave Maria resulting in a significant increase
in impact fees received. It is anticipated that the growth in that area will continue, and
impact fees revenue will again be significantly more than in past years.
The 2021-2022 Impact Fee Fund Budget provides for the completion of the , equipping
of Station#32 in Ave Maria. Also included in the budget is the debt service payment for
a ladder truck through a lease to own program, as well as the debt service on the
construction loan.
In summary, we remain committed to the goals of the Board of Fire Commissioners. You
have remained steadfast with your direction—provide the resources(personnel, training,
and equipment)to keep our responders safe,while providing excellent emergency service
to our community, all while operating in a fiscally responsible manner to retain financial
solvency.
Thank you,
Michael J. Choate
District Manager I Fire Chief
3
Immokalee Fire Control District
E 502 New Market Road East, Immokalee, FL. 34142
Ave Maria Michael J. Choate, Fire Chief
2021-2022 Fiscal Year
Budget Planning Calendar
June 1, 2021 Estimated Preliminary Property Value Provided
by Collier County Property Appraiser
July 13, 2021 Budget Workshop Held by Board of Fire
Commissioners
September 7, 2021 Tentative Budget Hearing Held to Adopt Tentative
General Fund and Impact Fee Fund Budgets,
Tentative Millage Rate and Tentative Impact Fee
Rates at 6:00 P.M. at Station 30
September 21, 2021 Final Budget Hearing Held to Adopt Anal General
Fund and Impact Fee Fund Budgets, Final Millage
Rate and Final Impact Fee Rates at 6:00 P.M. at
Station 30
4
GENERAL FUND PROPOSED BUDGET 2021-2.022 - FINAL BUDGET HEARING
Estimated Amended Budget Final Budget Variance
9/30,121 2020-2021 2021-2022 20/21 vs 21/22
AMENDED VS.
PROPOSED
Balance Forward-Cash Reserves(Assigned) 2,902,545 2,902,545 2,720,558
•evenue 111111111111111111111111111111111111.
001 Collier County Ad Valorem-3.75 Millage Rate $ 4,605,928 $ 4,549,128 $ 4,880,486 7.28%
002 Public Safety Grants-County CDBG 287,500 1,000,000 1,000,000 0.00%
003 Public Safety Grants-Immokalee Water/Sewer 25,000 - -100.00%
004 Public Safety Grants-FF Supplement 1,650 2,520 1,650 -34.52%
005 Public Safety Grants-CDBG COVID 225,000 100.00%
006 State Grant-Station 30 Construction 900,000 100.00%
007 Interest Income 8,000 25,000 10,000 ' -60.00%
008 Rents and Royalties 5,000 5,000 5,000 0.00%
009 Sale of Surplus Materials and Equipment -
010 Donations 100 100 0.00%
011 Special Event Fees 5,000 5,000 0.00%
012 Other Miscellaneous Revenue 80,217 30,000 30,000 0.00%
013 Disposition of Fixed Assets -
014 Proceeds from Debt-Apparatus Purchase 319,193 319,193 - -100.00%
015 Reimbursement-Health Insurance -
''"' Ave Maria Stewardship 80,000 100.00%,
Payment In Lieu of Taxes- (Seminole) 100,000 100.00%
018 Payment In Lieu of Taxes-Farm Worker's Village 6,000 12,000 6,000 -50.00%
Total Revenue 5,313,488 5,972,941 7,243,236 21.27%
Personnel Expenses
030 Salaries(Incentives Included) $ 1,908,909 $ 1,908,909 $ 2,181,576 14.28%
031 Overtime 165,000 175,000 192,500 10.00%
032 FLSA Overtime 125,898 125,898 138,960 10.38%
033 Holiday Pay 57,097 57,097 62,807 10.00%
034 Vacation Time Sell Back 2,000 13,000 5,500 57.69%
035 Sick Time Sell Back 2,000 13,000 5,500 -57.69%
036 Social Security 175,560 175,560 197,893 12.72%
037 Retirement 557,459 557,459 650,100 16.62%
Group Insurance(Health/Dental/Life,Medical
038 Clinic) 705,000 729,000 726,150 0.39%,
039 Worker's Compensation Insurance 106,575 106,575 126,483
040 Unernpfoyment Insurance -
Total Personnel Expenses 3,805,498 3,861,498 4,287,469 11.03%
Operating Expenses _
045 Employee Physicals 6,375 1,000 5,000 400.00%
046 Professional Fees-Legal 25,000 40,000 30,000 -25.00%
047 Property Appraiser Fees 26,000 26,000 27,500 5.77%
0"° Tax Collector Fees 92,619 91,483 98,110 7.24%
Professional Fees-Other 5,289 10,000 10,000 ' 0,00%
5
Estimated Amended Budget Final Cudgel r Vdriance
5/30/21 2020-2021 2021-2022 20/21 vs 21/22
AMENDED VS.
wt., Professional Fees-Lexipol 12,367 8,000 #DIV/01
059 Contracted Services-Audit 37,600 25,000 38,000 52.00%
060 Travel&Per Diem 5,162 12,500 12,500 0.00%
061 Communications(Telephone/Internet/DirectTV) 13,573 25,000 30,000 20.00%
062 Postage&Shipping 942 1,000 1,000 0.00%
063 Utilities 13,120 19,630 22,000 12.07%
068 Bldg./Auto/Liability Insurance 49,947 105,000 130,000 23.81%
069 Repair&Maintenance-Vehicles 38,083 70,000 70,000 0.00%
073 Repair&Maintenance-Fire&Rescue Equipment 10,617 13,000 17,000 30.77%
074 Repair&Maintenance-Building 13,701 42,800 40,000 -6.54%
075 Repair&Maintenance-Bunker Gear 996 4,500 4,500 0.00%
076 Legal Advertising 3,374 3,000 4,000 100.00%
077 Printing - 2,000 2,000 0.00%
078 Fire Equipment(Non-Capital) 25,000 25,000
079 Lease&Rental 8,800 3,000 9,000 200.00%
080 Office Supplies 2,000 2,500 2,500 0.00%
081 Personal Protective Equipment 10,000 10,000 -100 00%
082 CDBG COVID-PPE 75,000 100.00%
083 Firefighting Supplies 10,000 8,000 10,000 25.00%
084 EMS Supplies 13,000 10,000 15,000 100.00%;
085 CDBG COVID-Supplles 70,000 100.00%'
086 Station Supplies 4,403 7,000 7,000 0 00%i
087 Training Supplies 5,525 2,500 5,000 100 00%
Fuel&Oil 40,000 45,000 45,000 0.0D%
.._., Uniforms 10,000 16,000 15,000 -6-25%
091 Computer Equipment(Non-Capital) 3,000 2,000 3,000
093 Computer Maintenance and Training 40,000 36,000 45,000 25.00%
095 Miscellaneous Expense 5,000 5,000 5,000 0.00%
096 Communication(Radio)(Non-Capital) 1,500 2,500 1,500 -40.00%
097 Public Education 1,000 500 -50 00%
098 Furniture(Non-Capital) 1,000 500 -50 D0%
099 Education and Training 15,000 20,000 20,000 0 00%
100 Books&Dues 5,000 5,000 6,000 20-00%
Total Operating Expenses 527,993 693,413 909,610 31.1RY0
Capital Expenses
300 LAND -
301 FIRE EQUIPMENT-GRANT MATCHING FUNDS 10,000 10,000 15,000 100.00%
302 TRAINING EQUIPMENT 5,000 5,000 5,000 100.00%
303 FF RESCUE EQUIPMENT 10,000 10,000 10,000 0.00%
304 BUNKER GEAR 15,262 30,000 32,000 6.67%
305 BUILDINGS/CIP(STATION 30) 287,500 1,000,000 1,920,000 100.00%
306 CDBG COVID-Vehicle 80,000 100.00%
307 FIRE APPARATUS 319,193 319,193 -
308 COMMUNICATIONS EQUIPMENT LEASE
309 FURNITURE/OFFICE - -
310 STATION EQUIPMENT - -
COMPUTER EQUIPMENT 12,000 10,000 16.67%
6
Lstimated Amended Budget Final Budget `.L Variance
9/30/21 2020-2021 2021-2022 20/21 vs 21/22
AMENDED VS.
. al Cipitdl Expenses 646,955 1,366,193 2,072,000 49 47
8
Debt Service
100 Principal 181,792 181,792 180,000 -0.99%
101 Interest 40,246 32,032 47,000 100.00%
Total Debt Service 222.03S 213,824 227,000 1 16
TOTAL EXPENSES 5,202,484 6,154,928 7,495,079 21.791;
BEGINNING CASH RESERVES 2,902,545 2,902,545 2,720,558
TOTAL REVENUE 5,313,488 5,972,941 7,243,236
TOTAL EXPENSES (5,202,484) (6,154,928) (7,496,079)
Ending Cash Reserves 3,013,549 2,720,558 2,467,715
Assignment of Reserves
Unassigned - -
Assigned-First Quarter of Operations 1,100,000 1,100,000 1,200,000
Assigned- Projected Deficit 181,987 181,987 252,843
Assigned-Replacement Station 30 1,292,991 1,000,000 964,843
Assigned-Emergency 238,571 238,571 50,000
Assigned Fleet 100,000 100,000
Assigned-Capital Purchases 100,000 100,000
•L RESERVES 3,013,549 2,720,558 2,467,686
Excess of Revenue Over(Under)Expenses $ 111,004 $ (181,987) (252,872) loomage
7
The District's enabling legislation authorizes the Board of Fire Commissioners to levy property taxes
on property onwers to fund fire protection, rescue and emergency services. The Collier County
Property Appraiser provides the taxable value of the property within the District's boundaries. That
taxable value is transmitted to the District via form DR-420 In June preceding the beginning of the new
fiscal year October 1st.
The Board of Fire Commissioners establishes the millage(taxing)rate, up to the maximum allowable
by the District's Enabling Act. The District's maximum millage rate per BOTH the District's Enabling Act
AND the Constitution, is 3.75 mils, or$3.75 for every$1,000 of appraised taxable property value.
The chart below identifies the District's taxable property value. While an increase in the taxable value has
been realized over the last several years,the increase in value has not been sufficient to support
operations with the loss of previous Safer Grant utilized to fund firefighter positions that have had to be
absorbed by the Districts property tax revenue.
TAXABLE PROPERTY VALUE
$3,000,000,000
$2,500,000,000
52,000,000,000 r
51,500,000,000
$1,000.000,000
$500,000,000
5- i illy
2021 2020 2019 2018 2017 2016 2015 2014 2013 2012
The challeng the District has always faced is that the annual increase in taxable property value is not
sufficient to fund the increases in the cost to provide fire and rescue service. Unlike Counties or
Cities,the District cannot merely increase the taxing rate to generate sufficient revenue. While growth
does increase the taxable property value in the District,that growth also requires an increase in
service, resulting in an increase in costs
The taxable property value for the fiscal year 2021-2022 represents an increase of 7.28%as compared
to the 2020-2021 fiscal year.
AD Valorem Calculation:
Ad Valorem(100%) S 5 137,354
$ 4.549,128 2020-2021 Budgeted Ad Valorem
Page 8
Other Revenue:
PILT-Farmworker's Village $ 12,000
PILT-Collier County Seminole
Casino $ 100,000
State Grant-Station 30 $ 900,000
Public Safety Grants-CARES $ 225,000
Public Safety Grants-Collier
County CDBG(Station 30) $ 1,000,000
Special Event and other
Service Fees $ 5,000
Interest $ 10,000
Ave Maria Stewardship $ 85,000
Other Misc. Revenue $ 25,750
Total Other Revenue $ 2,362,750 2021-2022 Budgeted
$ 1,423,913 20204021 • ,
Increase(Decrease) 21/22 vs. 20/19 65.00%
TOTAL REVENUE __;,. _ 43,236 .e_ - :,. =
$ 5,972,941 2020-2021 Budgeted
Increase(Decrease) 21/22 vs. 20/21 21.00%
kicresse versus prior year Is largely due to increase In grant funding,which has equivalent ea pense
As identified above,the majority of the District's revenue is comprised of property taxes. The allocation
of revenue by percentage is identified below. It should be noted that the CDBG Grant artificially reduces
the percentage of overall revenue allocated to property taxes
REVENUE
Ad Valorem •Grant Funds z Other Revenue •
Page 9
The District's General Fund expenses are divided into four categories: Personnel,Operating,Capital and
Debt Service.
Personnel expenses constitute 57%of total General Fund expenses,with employee wages representing the
largest portion of the personnel expenses. As an emergency responder,reduction of personnel to reduce
costs results in a public safety issue and lowers the level of service to the community. Therefore,it is
extremely difficult to reduce personnel costs without placing the community at risk. It should be noted that
the percentage of personnel to total expenses is artificially low because of the capital expenses related to the
construction of the replacement Station 30,which is funded by grant funds.
The 2021-2022 budgeted personnel expenses include estimated increases in state retirement rates, health
insurance and other related costs. No new positions are provided for in the 2021-2022 budget. Budgeted
personnel expenses represent a 11%increase as compared to the 2020-2021 budgeted amount.
Operating expenses represent those costs associated with operating and maintaining the District's
facilities,apparatus,equipment and services, and constititue 12%of total expenses. The operating expenses
contained within the 2021-2022 budget reflect an increase of 31% as compared to the prior year
This increase is due to the largely to the budgeted expenses funded by the CARES Pandemic grant.
Capital expenses provide for the purchase of capital assets, including vehicles,apparatus,computers,fire
equipment and all other assets that exceed$2,000 in cost and have a useful life of more than one year.
Capital expenses constitute 27%of total expensess largely due to the costs to replace Station 30,which are
funded by grant proceeds. Due to these costs,the 2021-2022 capital budget reflects an increase of 49%
as compared to the prior year.
Debt service expenses represent the District's principal and interest costs for vehicle, appararatus and radios
purchased through lease to own programs. The 2021-2022 budget reflects an Increase of 6%due to
the addition of the lease for the purchase of the water tender.
Total General Fund Budgeted expenses are$7,496,079 reflecting an increase of 21%. This increase
is largely attributed to the expenses associated with the replacement of Station 30,which is funded
by the grant as identifid above. It should be noted that District revenue reflects a 21%increase due
to the receipt of these grant funds.
The chart below illustrates the breakdown of expenses:
Expenses
$227,000
$2,072,000
.287;
Personnel ■Operating Capital Debt Service
10
asl Reserve F d_=alance
Cash reserves are comprised of the District's cummulative surplus of unspent funds. Cash reserves are
REQUIRED to maintain fiscal compliance and provide for the operation of the District. Specifically,the
District does not receive property tax revenue until well into the first quarter of the fiscal year. Basic
expenses to operate the District during that period of time when no revenue is received are approximately
$1,200,000. That amount MUST be in reserves to ensure the District will be able to fund operations
items,such as vehicles,fire apparatus, significant building repairs, and protectice gear.
The 2021-2022 General Fund Budget reflects use of reserves in the amount of$169,905.
All reserves are Assigned as follows:
First Quarter of Operations $ 1,200,000
2020-2021 Deficit(Capital Expenses) $ 252,843
Station 30 Construction $ 964,843
Emergency $ 50,000
Total Cash Reserves at 9-30-22 $ 2,467,686
Cash Reserves at 9-30-
21 Per 20/21 Amended
Budget $ 2,720,558
Use of Reserves 20-21 $ 252,872
E Immokalee Fire Control District
a •
u
502 New Market Road East, Immokalee, FL. 34142
Ave Maria Michael J. Choate, Fire Chief
IMPACT FEE FUND
Chapter 2000-393, Florida Statutes, the District's enabling legislation, establishes the
Board of Fire Commissioners' authority to assess impact fees.
Pursuant to Florida law, an impact fee must comply with the "dual rational nexus"test
which requires "a reasonable connection, or rational nexus, between the need for
additional capital facilities and the growth in population generated by the subdivision."
Additionally, there must be a reasonable connection between the expenditure of the
funds and the benefit to those paying the fee.
Impact fees must be designated and segregated for the purchase or construction of
capital assets required due to the growth of the District. Costs to maintain, staff or
replace a facility or piece of equipment may not be funded by impact fees.
The Board of Fire Commissioners establishes the impact fee rate schedule each year
by resolution when adopting the annual budget for the fund. Those rates must be
based upon the most recent impact fee study conducted on behalf of the District. The
last time the study was updated was 2006. There is provision in the 2021/2022 to
update the impact fee study.
The 2021-2022 fiscal year saw rapid growth in the District which resulted in a significant
increase in impact fees received. It is anticipated that this growth occurring in Ave
Maria will continue and fees received will be comparable to those received in the 2020-
2021 year. However, because there are so many unknown possible effects with the
COVID-19 virus, revenue has been budgeted at an amount less than current year
receipts.
Expenses provided for in the 2021-2022 Impact Fee fund budget constitute those costs
associated with the completion of the equipping of Station 32 in Ave Maria (partially
funded by a construction loan) and debt service payments for a ladder truck under a
lease to purchase program, and interest only payments for the first year of the funds
obtained through the construction loan.
2021-2022 IMPACT FEE FUND- FINAL BUDGET HEARING
i fstlmated 2U20.2021 Proposed 21/22 !.Par lance
9/30/2021 Am(nd,d 6:,d,r.r F,nal Budget 20/21 vs 21/22
Balance Forward- Deferred Revenue(Cash Reserves) $ 3,510,339 $ 3,510,339 2,136,015
It ,,
001 Impact Fee Revenue $ 2,000,000 5 1,500,000 $ 1,500,000 1500.00%
002 Interest Income $ 3,390 25,000 3,500 .714.29%
003 Proceeds from Construction Loan S,51.KM W 5,500,000 100.00%
Total Revenu' 7,503,390 7,025,000 1,503,500 611.OD ,,
NOM
Expenses
030 Tax Collector Fees $ 15,000 5 13,500 $ 22,500 0.00%
031 Professional Fees-Impact Fee Study - 50,000 41,000, 1013.00%
032 Legal Fees 3,487 5,000
033 Station and Fire Equipment 2,000,000 1,500,000 500,000 100.00%
034 Construction-Station 32(Debt Proceeds) 6,500,000 6300.000 250,000 2 600.00%
Expenses 8,518,487 8 063,560 E1t.So0 985.16%
Debt Serv,cr
Principal-Engine Lease 153,792 153,792 1,057,382 100.00%
interest-Engine Lease&Construction Loan(hrt Only) 182,032 182,032 198,456 100.00%
Total Debt Service 335,824 335,874 1,2S,,8 is 1 a i LA,
Tot alEkpence•. 8,854,311 8,399,3t4 2.074,338
DEFERRED REVENUE 10-01-18 3,510,339 3,510,339 2,136,015
TOTAL REVENUE 7,503,390 7,025,000 1,503,500
TOTAL EXPENSES (8,854,111) (8,399,3Z4} (2,074,338)
Ending De(errvd ReverrJe(Cash Rr•serues)9-3J-19 2,159,418 2.136,015 1,565,177
13
.
IMMOKALEE FIRE CONTROL DISTRICT
BOARD OF FIRE COMMISSIONERS
2021/2022 REGULAR MEETING SCHEDULE
The Board of Fire Commissioners of the Immokalee Fire Control District
Will hold Regular Meetings at 6:00pm on the following dates:
October 21,2021
November 18,2021
December 16, 2021
January 20, 2022
February 17,2022
March 17,2022
April 21,2022
May 19, 2022
June 16,2022
July 21,2022
August 18,2022
September 15,2022
Regular Meeting Location:
October meeting will be at:
Fire Station 30
502 New Market Road East
Immokalee, FL 34142
Starting November will be at:
IFCD Headquarters(Fire Station 32)
5360 Useppa Drive
Ave Maria, FL 34142
• i a , 3r
.�.2 1 - ' � � •Nk..# 14 j"t r �R wi t`� ✓ r# „:
f -- a t t r.A fly f , A Y�*. i,4e,F '" ••
*,.J."�`"'� �s .a`-t* * 5
• .� .v
f 1"c . 4. r` sr_ t: �� ti ax. * 7e t'�r`` fi ��.y r tt, "1 '
�- 1.r --{, ti fit... S c �f �' Y�I`�•t i • � � ~ . � :.
- . A..j Y t i i ?q'. : yq -w• t f . 1 ',4 °, y+4;,, ..��., .,1,_:�,,1..r 'n 3
'. '�$pa :::.
., 7 �, 'Y"i " -.:;! r':,.: : ''4;•-• ",,.,' ,ll�...y -? :90.::',',. '�T `t�fif -11iy.i. y. .J / Y7:1:
;t4 � -4y`'Y'T it..�4,t. t i ti 9•es 3 .!... R�'*r • _ -tro0.1( de .
•:yr
},; ,�; ' s il ;; '''C" *i fix'
. r t
f; ;s'2t'-i i!.,, '1?•Nr -+ • ' 1 i �.,. �L• +'�• "itk. §A, i,
� r
i. ij a
Immokalee' •
- -- .v...,. r.w-w�•.•,+e.- -..,r..,..•., - ......,.. - _—
• .0: SR •
Z ,
f, y t.• yu
frl . '•'F
e
r ;..
•
- • i
N :i 'ia -le
R=r •,r". �is ,i.-
t at} N 3T
'9: Il Z t
(J1 f v.a.
•+ , egf3Ci� `i
Eve Sti it • '7•.,f.-..'•n. y..
•
r.
a ,` ^ . ' j '
...,;. rL ? :.";, !, 71.• ...: •it4's-ti. es--, '•l. .; %1,r, •n • -:7 t4A..1,.liy,, .s, .9 . :
>, ids �a r1:4.4.n[,--t (4_e, q •. y�i..i •r :ty;'••t, - tla 1 ' :^/
•
•
T t.+.^ F • A Tii..n•,.{ a y',Yir f rs, ily .`t'�'�J, A S.
s✓"�5..'}. '4▪ r - r~• }} .1
� F •1' y y`• M yr{ Y• .1
raj r• - ,.. .
j• . :• r'.. •. : y• • Sze. •1{�• :
R .
*-y •„FgG' d s i e` r ,Sys•'i.?�' rr :.:St. ..• ``•nS`� ,,•r",•Y..
4. ,cT i .• i • • i „1"..,•. .g+.S CR858-&••• • ••y • • ., fit rM ed . 1
► °brn- •� riche ' r.p hyi t �^G ,s^
.r • Immokalee Fire District .•�� ,0 ,.,r rel,�,,, ts�
�� ~.. , +'cq ,a ,.{,w Y r, as Source: rxa^) • w,g•' '•0.., fr
+ ��, a Collier Cty Sheriffs Office ,, �, „�,.s f8,ih � [[
a ..,(t 1 + • t tH h 1 ,aY..ki:'t f 7;:4' t..,k; a"1 e -
,� z ; ,..=, September 2017 ri ' " x' ,; �; lM
•
•.40',i , ar.v ••a -• a t.l'• --''i''`K-1'i�. ••.,•.:. J. Peabody ..e.'i y,..* #'h; , ` F.414 sty a'�`': „•TM'.,"rt
t• L� zr --..''y}. 'Af!-S . - !';4. ti.a•' 9_N 4 ;.+..{,a<.a !':'�.,.`::"
rr