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Immokalee Water Sewer District 2025 Budget - Final EXHIBIT AResolution 2025-13 EXHIBIT A 11/12/25Immokalee Water & Sewer District For the year ended September 30, 2025 DEPT 10 DEPT 20 WATER TREATMENT PLANT WASTEWATER PLANT OPERATING REVENUES 4000 Water service 4010 Wastewater service 4020 Meter service charge 4030 Late fees 4050 Reconnect and transfer fees 4080, 4095, 4100 Miscellaneous charges, fees and other income 4106 Cross connection control fee TOTAL OPERATING REVENUES OPERATING EXPENSES 5000 Salaries and wages 349,655.00 588,251.00 5002 Overtime 20,858.00 39,351.00 5006 FICA 27,352.00 46,895.00 5060 Unemployment taxes 213.00 391.00 5090 Employer pension contribution 18,218.00 34,336.00 5095 Health/life insurance 136,022.00 228,136.00 5098 Workers' compensation 6,294.00 11,398.00 5099 Temporary 5100 Legal services - - 5101 Other Legal Services 5110 Other professional services 300.00 450.00 5120 Accounting/auditing - - 5140 Engineering services - 8,657.00 5155 Travel and training 10,199.00 24,788.00 5180 Telephone and fax 8,203.00 3,253.00 5200 Postage and freight - - 5220 Electric 219,723.00 291,528.00 5230 Section 8 electric - 3,722.00 5250 General liability insurance 13,625.00 26,957.00 5255 Comprehensive auto insurance 2,349.00 3,524.00 5260 Other insurance 72,752.00 246,102.00 5270 Repairs & Maintenance - Facilities 3,816.00 82,218.00 5271 Repairs & Maintenance - Grounds 33,902.00 72,880.00 5272 Repairs & Maintenance - Software 1,151.00 2,706.00 5280 Repairs & Maintenance - Equipment 3,048.00 147,328.00 5281 Section 8 Field Maintenance - 39,161.00 Resolution 2025-13 EXHIBIT A 11/12/255282Repairs and Maintenance 77,871.00 51,231.00 5283 Section 8 repairs - - 5285 Water meter and register replacements - - 5287 Other contract services 1,713.00 54,682.00 5300 Vehicle fuel 7,233.00 1,689.00 5310 Vehicle Repair & Maintenance 1,935.00 4,214.00 5330 Vehicle Lease - 3,963.00 5340 Diesel Fuel - Vehicle - - 5345 Diesel Fuel - Equipment 2,683.00 7,815.00 5360 Office expense 820.00 6,669.00 5385 Miscellaneous bank fees - - 5386 Miscellaneous expense - - 5387 Arrowhead assessment exp.- - 5388 Community Outreach Programs 5390 Advertising - - 5520 Licenses and permits 8,075.00 10,305.00 5580 Chemicals 176,851.00 142,112.00 5582 Other materials 54,235.00 6,030.00 5583 Tools 213.00 994.00 5584 Safety & Security 37,389.00 29,003.00 5585 Laboratory fees 116,734.00 51,626.00 5590 Residuals management - 384,399.00 5600 Uniforms/clothing allowance 781.00 2,032.00 5605 Memberships/periodicals/books 1,579.00 2,270.00 TOTAL OPERATING EXPENSES 1,415,792.00 2,661,066.00 OPERATING PROFIT (LOSS) CAPITAL CONTRIBUTIONS (OUTLAYS) 4134 State Appropriations 3001 Contributed capital - grant - FDEP/EPA/DEO 3002 Contributed capital - grant - USDA/FHA 3050 Contributed capital - customers 3100 Contributed capital - developers 3003.XX Contributed Capital - Special Assessments Debt proceeds - Loan Bond proceeds - USDA 1XXX Capital outlay (240,513.49) (532,369.75) NET CAPITAL CONTRIBUTIONS (OUTLAYS)(240,513.49) (532,369.75) OTHER NON-OPERATING REVENUES (EXPENSES) 4070 Interest income 4105 Gain (Loss) on disposal of assets 4085, 4110, 4130, 4071 Other non-operating revenue Resolution 2025-13 EXHIBIT A 11/12/255480, 5490, 5495 Interest expense 5125 Bad debt expense 5460 Principal Retirement - Bonds 5465 Principal Retirement - Loans 5470 Principal Retirement - Capital Lease NET OTHER NON-OPERATING REVENUES (EXPENSES) NET PROFIT (LOSS) BEFORE NET ASSETS UNRESTRICTED NET ASSETS BROUGHT FORWARD - October 1, 2024 UNRESTRICTED NET ASSETS CARRYFORWARD - September 30, 2025 NET PROFIT (LOSS) UNRESTRICTED NET ASSETS ANALYSIS 3210 Designated for Emergencies 3220 Designated for Operations (6 months) 3230 Designated for Vehicle Replacement 3240 Designated for Capital Equipment 3260 Designated for Future Capital Projects 3060 Designated for Maintenance Reserve - Wastewater 3070 Designated for Maintenance Reserve - Water Transfer to Operations 3200 Undesignated TOTAL UNRESTRICTED NET ASSETS Reconciliation of Budgetary Basis to GAAP: Net profit (loss) Before Net Assets (Non-GAAP Budgetary Basis) Debt proceeds Debt proceeds are recognized as Long Term Liabilities Capital outlay Capital outlay are assets which are expensed by depreciating them over the life of the asset. Depreciation Depreciation is the expensing of capital assets over the useful life Assessments Collection of Assessments are a reduction of Assessments Receivable Vehicle Lease Payments Lease payments are a reduction of Capital Leases payable Principal retirement - bonds Principal Retirement is the reduction of Long Term Payables Principal retirement - SRF Principal Retirement is the reduction of Long Term Payables Principal retirement - Capital lease Principal Retirement is the reduction of Long Term Payables Increase in Net Position (GAAP Basis) Net position - beginning of the year Net position - end of the year Resolution 2025-13 EXHIBIT A 11/12/25BUDGET For the year ended September 30, 2025 DEPT 30 DEPT 40 DEPT 50 DEPT 60 WASTEWATER COLLECTION CUSTOMER SERVICE / ADMIN MAINTENANCE WATER DISTRIBUTION TOTAL 5,520,532.00 7,945,435.00 1,187,137.00 166,276.00 160,715.00 142,250.00 500,591.00 15,622,936.00 428,646.00 721,013.00 405,155.00 598,903.00 3,091,623.00 56,139.00 13,579.00 18,731.00 35,732.00 184,390.00 35,999.00 54,587.00 32,333.00 47,578.00 244,744.00 294.00 487.00 324.00 506.00 2,215.00 24,800.00 32,716.00 22,681.00 33,571.00 166,322.00 160,619.00 275,916.00 148,510.00 235,548.00 1,184,751.00 7,048.00 756.00 4,962.00 13,511.00 43,969.00 5,067.00 13,866.00 1,485.00 81,945.00 102,363.00 - 126,017.00 - - 126,017.00 314.00 - 314.00 350.00 199,489.00 375.00 500.00 201,464.00 - 42,490.00 - - 42,490.00 1,148.00 604,417.00 - - 614,222.00 26,433.00 51,088.00 16,863.00 31,685.00 161,056.00 5,081.00 2,683.00 5,759.00 6,097.00 31,076.00 49,622.00 - - 49,622.00 56,558.00 - - - 567,809.00 - - - - 3,722.00 17,381.00 13,787.00 11,145.00 13,889.00 96,784.00 5,873.00 909.00 8,222.00 7,635.00 28,512.00 12,765.00 54,646.00 3,922.00 3,264.00 393,451.00 6,626.00 62,643.00 143,781.00 2,033.00 301,117.00 8.00 15,061.00 73.00 - 121,924.00 1,646.00 135,406.00 1,447.00 4,707.00 147,063.00 29,785.00 5,881.00 18,121.00 8,281.00 212,444.00 - - - - 39,161.00 Resolution 2025-13 EXHIBIT A 11/12/2514,077.00 22.00 1,265.00 75,369.00 219,835.00 - - - - - - - - 147,144.00 147,144.00 11,001.00 60,238.00 3,869.00 11,291.00 142,794.00 6,893.00 2,451.00 6,668.00 19,951.00 44,885.00 4,841.00 2,364.00 6,516.00 8,152.00 28,022.00 14,689.00 4,141.00 14,913.00 5,505.00 43,211.00 - - 50.00 - 50.00 7,986.00 - 1,819.00 5,190.00 25,493.00 7,461.00 25,665.00 9,678.00 2,454.00 52,747.00 - 8,802.00 - - 8,802.00 - 13,131.00 - - 13,131.00 - 4,715.00 - - 4,715.00 32,393.00 - 32,393.00 - 27,880.00 - - 27,880.00 - 525.00 - - 18,905.00 23,265.00 - 3,777.00 - 346,005.00 13,087.00 1,439.00 6,745.00 12,307.00 93,843.00 2,449.00 - 1,306.00 6,456.00 11,418.00 18,235.00 17,077.00 4,591.00 19,945.00 126,240.00 - - - - 168,360.00 - - - - 384,399.00 1,486.00 2,247.00 1,102.00 2,453.00 10,101.00 2,453.00 11,791.00 1,385.00 1,750.00 21,228.00 1,010,189.00 2,692,254.00 907,573.00 1,443,352.00 10,130,226.00 5,492,710.00 4,946,156.00 - - - - - - - (6,533,032.72) (22,565.51) (282,171.43) (3,121,335.33) (10,731,988.23) (6,533,032.72) (22,565.51) (282,171.43) (3,121,335.33) (5,785,832.23) 676,364.00 - 1,268,058.00 Resolution 2025-13 EXHIBIT A 11/12/25(765,579.00) - (919,900.00) (40,857.00) - 218,086.00 (75,036.23) 14,313,545.00 14,238,508.77 - 1,000,000.00 5,065,113.00 500,000.00 1,000,000.00 1,000,000.00 2,734,000.00 2,082,520.00 (75,036.23) 931,912.00 14,238,508.77 (75,036.23) - 10,731,988.23 - - 43,211.00 919,900.00 40,857.00 - 11,660,920.00 44,000,000.00 55,660,920.00