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2020 Comprehensive Revenue Report
Fiscal Year Ending: December 31, 2020 Issued By: Controller's Office Page(s) 2 - 4 Narrative Overall Revenue Summary 5 - 9 Revenue by Fund Historical Summary 10 - 16 Revenue by Type by Month 17 - 19 Revenue by Type by Fund 20 Summary by Type Tax Revenues 21 Property Taxes & Payment in Lieu of Taxes 22 Local Income Taxes 23 Gasoline Tax & Wheel Tax 24 Hotel/Motel Tax & Riverboat Gaming Tax 25 Liquor Excise & Cigarette Tax 26 Vehicle/Aircraft Excise & Commercial Vehicle Excise Tax Charges for Services 27 Summary by Type 28 Governmental 29 Internal Service Funds Licenses & Permits 30 - 32 Business Licensing Revenue Historical Summary 33 Business Licensing Revenue by Type 34 Adult Business Licenses Summary 35 - 37 Animal Resource Center Licensing & Fees Revenue Historical Summary 38 Animal Resource Center Licensing & Fees Revenue by Type 39 Building & Engineering Permits Fines 40 Code Enforcement Violations 41 Public Safety Violations 42 Parking Violations Grants & Donations 43 Summary by Type 44 Summary by Fund 45 Summary by Sources 46 Summary by Uses 47 Summary by COVID-19 Grant Activities Investment Income 48 - 49 Interest Income by Fund 50 Historical Trends Write-off Summary 51 Bad Debt Expense by Activity Comprehensive Revenue Report City of South Bend Comprehensive Revenue Report - Fiscal Year 2020 The City of South Bend developed the attached Comprehensive Revenue Report for fiscal year 2020 to provide financial information on the revenue received, broken down by funds and types. This report is submitted to the Common Council on March 31st of the following year. Historical Summary (pages 5 - 9) This shows the annual revenue received in each fund dating back to fiscal year 2013. Revenue by Type by Month (pages 10 - 16) This report shows the City's revenue received by month during 2020 by type of revenue. Revenue by Type by Fund (pages 17 - 19) This report shows the City's revenue received in each fund during 2020 by type of revenue. Revenue by Type Chart (page 20) This graph shows the City's revenue received during 2020 by type of revenue. Tax Revenues Property Taxes & Payment in Lieu of Taxes (page 21) These graphs show property tax and PILOT trends from 2013 to 2020. Property tax revenue is received in June and December. The property taxes collected by the County during each year are distributed in the following year. Since the City owned utilities are not assessed property tax, Payment in Lieu of Taxes (PILOT) payments are made from the Water Works and Wastewater funds to the General Fund, representing property tax payments to the City. Local Income Taxes (page 22) This graph shows the trends from year 2013 to 2020 for County Economic Development Income Tax, County Option Income Tax, and Public Safety Local Option Income Tax. Income taxes are collected by the County and distributed two years following the year in which they are collected. Gasoline Tax & Wheel Tax (page 23) These graphs show the gasoline and wheel tax revenue received from 2013 to 2020. Gasoline tax is distributed monthly by the State of Indiana and receipted in the Motor Vehicle Highway Funds and the Local Roads & Streets Fund. Wheel tax is distributed monthly by the County and receipted into the Motor Vehicle Highway Funds. Hotel/Motel Tax & Riverboat Gaming Tax (page 24) These graphs show the Hotel/Motel Tax and Riverboat Gaming Tax received from 2013 to 2020. Hotel/Motel tax is distributed by the County in April and October. The Riverboat Gaming Tax is no longer received. The final year Liquor Excise & Cigarette Tax (page 25) These graphs show the Liquor Excise, Gallonage, and Cigarette Tax from 2013 to 2020. Liquor Excise tax and Liquor Gallonage tax are distributed by the State of Indiana and receipted into the General Fund. Cigarette tax is distributed bi-annually by the State of Indiana and receipted into the General Fund and the Cumulative Capital Vehicle/Aircraft Excise Tax & Commerical Vehicle Excise Tax (page 26) These graphs show the Vehicle/Aircraft Excise Tax & Commercial Vehicle Excise Tax from 2013 to 2020. These taxes are distributed in June and December by the County and receipted into the General Fund, Parks & Recreation Fund, 2017 Parks Bond Debt Service Fund, and the Cumulative Capital Development Fund. Charges for Services Summary (page 27) This graph shows all of the City's charges for services revenue broken down by type for fiscal year 2020. Charges for services are for any services that City departments provide to residents, organizations, or other City departments. The City owned utilities, Water and Wastewater, are the largest portion of this revenue. 2 Comprehensive Revenue Report - Fiscal Year 2020 Charges for Services continued Governmental (page 28) This graph shows the City's charges for services revenue for Governmental Funds. Governmental Funds collect the majority of their revenue from taxes, grants, fines, and fees. Examples of governmental charges for services include Parks & Recreation receipts, such as the golf courses and Howard Park ice rink, and the Fire Department's Internal Service Funds (page 29) This graph shows the City's charges for services revenue for Internal Service Funds. Internal Service Funds collect revenue from providing services to the various City departments and some external customers. Internal Service Funds include Central Services, Innovation & Technology, Self-Funded Employee Health Insurance, etc. Licenses & Permits Business Licensing Historical Summary (pages 30 - 32) This report shows the City's Business Licensing & Fee Revenue received from 2007 to 2020. (SBMC Sec. 4-14(d), SBMC Sec. 4-18, SBMC Sec. 4-18.5(t)) Business Licensing Summary (page 33) This graph shows the City's Business Licensing Revenue for year 2020 broken down by License Type. The majority of the City's licensing revenue comes from Restaurant business licenses. Adult Business License Summary (page 34) This report shows the Adult Business License Summary for fiscal year 2020. South Bend Animal Resource Center Licensing & Fees - Historical Summary (pages 35 - 37) This report shows the licensing and fee revenue for South Bend Animal Resource Center from 2007 to 2020. Animal Resource Center Licensing & Fees - Summary (page 38) This graph shows the Animal Resource Center licensing and fees revenue broken down by type for fiscal year 2020. Pet licenses and adoption fees make up the largest portion of the Animal Resource Center's revenue. Building Permits & Fees (page 39) This graph shows the building permits & fees revenue and number of permit/fees broken down by type. Per an existing interlocal agreement, the City of South Bend collects the revenue on behalf of the County as well. Fines Code Enforcement Violations (page 40) This report shows the revenue received for Code Enforcement violations by month for fiscal year 2020. Public Safety Violations (page 41) This graph shows the Public Safety Violation Revenue broken down by Type. The Fire Department receives revenue from fines for false alarms. The Police Department receives revenue from fines for false alarms, noise ordinance violations (SBMC Sec. 13-57.05), and curfew violations. The Police Department receives revenue from impound/towing fees and court fees. The Police Department only receives about $4 from the County per traffic ticket issued. During 2020, no fines were collected for "certain events held in residentially zoned areas" (SBMC Sec. 14-60) and no fines were collected for "use of mobile devices while driving" (SBMC Sec. 20-134). Parking Violations (page 42) This report shows the parking violation fines revenue by type of parking violation and number of tickets issued. Revenue from parking ticket fines is collected by the City Clerk's Office and receipted into the Parking Garage Fund with the exception of disabled parking spot violations which are receipted into the General Fund per City 3 Comprehensive Revenue Report - Fiscal Year 2020 Grants & Donations Summary (page 43) This graph shows the grants and donations revenue received by type: federal grants, state grants, local grants, and by Fund (page 44) This graph shows the grants and donations revenue received by City fund. The majority of grant revenue is recorded in specific grant funds in order to track the expenditures of the grant revenue more clearly. by Sources (page 45) This graph shows the grants and donations revenue summarized by the various organizations providing the funding by Uses (page 46) This graph shows the grants and donations revenue by what City initiatives or programs the revenue is used to support. (Municipal Code 2-23(d)) COVID-19 Grants (page 47) This graph shows the Grants received during 2020 in response to the COVID-19 pandemic and what is was used to Investment Income Interest Income by Fund (page 48 - 49) This report shows the interest income received by each fund from 2013 to 2020. Interest is earned on the City's cash & investments held by the different banks. Historical Trends (page 50) This graph shows the trends in tnterest income received for from 2013 to 2020. Write-off Summary Bad Debt Expense by Activity (page 51) This report shows the bad debt expense for the various City departments from 2013 to 2020. Bad debt expense represents amounts invoiced to customers or residents for which the City deemed uncollectible. The following situations describe accounts that generally qualify as uncollectible: • Accounts that have been referred to a collection agency, following a consistent and documented practice • Debts that been discharged in bankruptcy • Accounts where the debtor is confirmed to be deceased and the debtor's estate is insolvent • Accounts where the debtor is a business that has been dissolved under state law In addition, from time to time, the City may deem a particular account as uncollectible if the City has exhausted reasonable efforts to collect the account (and has documented its efforts), and that no further action is warranted (including the referral of the account to a collection agency). This determination of uncollectibility must be approved by the department head of the department responsible for the account (who will assess the operational impact of writing off the account), the Corporation Counsel (who will confirm that all reasonable efforts to collect in accordance with established policy have been exhausted), and the City Controller (who will weigh in on the financial impact of the write off, if applicable). 4 City of South BendRevenue by Fund Historical Summary - 2013 to 2020FundFund Name2013Actual2014Actual2015Actual2016Actual2017Actual2018Actual2019Actual2020Actual2019-2020Change2019-2020PercentChangeCity Controlled Funds101General Fund36,251,397 36,708,989 37,349,388 39,362,139 59,227,689 62,149,694 67,792,059 74,885,707 7,093,647 10.46% Special Revenue Funds 102 Rainy Day29,524 24,483 49,919 1,492,266 93,891 183,841 289,770 94,111 (195,658) -67.52%103 Excess Levy- 3,648 18 7 - - - - - 0.00%201 Parks & Recreation7,207,060 7,365,388 7,487,554 7,902,995 14,639,882 15,743,288 19,753,423 15,876,432 (3,876,991) -19.63%202 Motor Vehicle Highway9,139,124 8,992,353 9,895,950 9,663,579 10,356,311 11,126,434 7,663,825 10,238,117 2,574,292 33.59%203 Recreation Nonreverting1,003,319 945,486 1,008,138 943,402 949,896 973,132 - - - 0.00%209 Studebaker-Oliver Revitalizing Grants3,712 3,078 134,906 282,902 362,772 144,415 124,778 107,035 (17,743) -14.22%210 Economic Development State Grants238,065 73,043 1,013,085 1,895,885 131,134 63,167 74,888 90,725 15,837 21.15%211 Department of Community Investment (DCI)2,491,611 2,360,377 2,493,340 2,623,877 2,035,803 2,493,209 3,018,515 3,372,939 354,424 11.74%212 Dept of Community Investment Grants4,483,441 4,823,850 2,674,984 3,143,055 2,794,959 3,746,089 2,514,004 2,579,168 65,163 2.59%216 Police State Seizures27,470 28,765 15,422 33,978 45,767 40,730 11,691 6,591 (5,101) -43.63%217 Gift, Donation, Bequest11,501 175,299 9,378 148,900 185,312 111,231 745,975 765,453 19,478 2.61%218 Police Curfew Violations663 471 232 326 277 1,120 434 883 449 103.63%219 Unsafe Building- - - 1,139,973 795,492 847,699 965,314 59,018 (906,296) -93.89%220 Law Enforcement Continuing Education194,529 205,889 290,316 273,933 278,175 231,395 288,059 258,705 (29,354) -10.19%221 Rental Units Regulation- - - 1,225 8,475 447 7,726 353,999 346,272 4481.68%227 Loss Recovery3,845,642 22,331 54,051 8,952 8,645 12,871 16,668 5,076 (11,593) -69.55%230 Code Enforcement Fund- - - - - - - 4,235,305 4,235,305 100.00%244 Emergency Phone System- 214,981 19 - - - - - - 0.00%249 Public Safety LOIT6,582,643 6,384,450 6,471,576 6,798,149 7,476,031 8,509,511 9,283,457 9,736,892 453,436 4.88%251 Local Roads & Streets1,008,943 1,060,548 1,507,055 1,642,148 1,572,802 2,602,744 4,646,528 1,945,448 (2,701,079) -58.13%252 Excess Welfare Distribution- 4 - - - - - - - 0.00%257 LOIT Special Distribution- - - 4,347,943 448,989 1,147,703 103,375 145,354 41,979 40.61%258 Human Rights Federal Grant178,149 272,697 103,705 240,358 227,229 106,745 259,863 177,140 (82,723) -31.83%264 COVID-19 Response- - - - - - - 6,086,138 6,086,138 100.00%265 Local Road & Bridge Grant- - - - 2,000,000 1,376,782 1,116,972 2,632,372 1,515,400 135.67%266 MVH Restricted Fund- - - - - - 3,224,058 2,997,747 (226,312) -7.02%271 East Race Waterway49 32 21 12 9 - - - - 0.00%273 Morris PAC / Palais Royale Marketing7,113 10,685 11,179 20,947 13,739 18,398 23,421 4,183 (19,237) -82.14%274 Morris PAC / Self-Promotion- - - - - 101,718 86,398 39,372 (47,026) -54.43%280 Police Block Grants13 11 22 35 36 70 111 36 (75) -67.54%281 Economic Develop Commission-Revenue Bonds93 77 157 250 255 251 - - - 0.00%289 HAZMAT16,762 24,118 13,976 3,674 6,653 451 10,071 243 (9,827) -97.58%291 Indiana River Rescue66,068 41,275 54,443 111,922 76,939 108,468 143,813 57,555 (86,258) -59.98%292 Police Grants162,838 76,865 56,946 - - - - - - 0.00%294 Regional Police Academy21,013 18,498 23,027 22,393 19,900 22,903 26,769 10,456 (16,312) -60.94%295 COPS MORE Grant23,068 12,415 75,494 309,225 74,566 130,367 77,485 188,771 111,286 143.62%5 City of South BendRevenue by Fund Historical Summary - 2013 to 2020FundFund Name2013Actual2014Actual2015Actual2016Actual2017Actual2018Actual2019Actual2020Actual2019-2020Change2019-2020PercentChange299 Police Federal Drug Enforcement194,569 67,724 71,288 26,719 53,871 45,291 3,131 723 (2,408) -76.90%404 County Option Income Tax8,509,056 9,208,686 9,915,530 10,431,000 11,064,843 13,504,106 14,256,606 16,500,074 2,243,468 15.74%408 Economic Development Income Tax8,785,077 9,209,937 9,593,082 10,195,116 11,937,260 13,099,020 13,632,466 14,090,026 457,559 3.36%410 Urban Development Action Grant3,833 78 1,040,937 200,250 4,876 43,852 84,948 18,803 (66,145) -77.87%655 Project ReLeaf435,940 439,394 444,358 448,466 452,847 461,438 463,036 450,312 (12,724) -2.75%705 Police K-9 Unit8 2,006 1,520 33 26 51 65 21 (44) -67.56%730 City Cemetery Trust5,874,864 6,118,791 6,382,756 6,012,927 266 509 803 259 (543) -67.67%731 Bowman Cemetery138 101 164 261 - 455,872 12,623 4,082 (8,540) -67.66%754 Industrial Revolving Fund- - - - 169,223 234,521 293,958 266,643 (27,315) -9.29% Total Special Revenue Funds60,545,898 58,187,834 60,894,548 70,367,083 68,287,151 77,689,837 83,225,025 93,396,208 10,171,183 12.22% Debt Service Fund 3122017 Parks Bond Debt Service- - - - - 740,947 1,242,595 1,151,444 (91,150) -7.34%313 Football Hall of Fame Debt Service1,406,963 629,087 1,201,076 1,544,126 868,192 704,147 27 - (27) -100.00%350 2018 Fire Station #9 Bond Debt Service- - - - - 120,663 321,706 341,231 19,525 6.07%672 Century Center Energy Conservation Debt Svc- - 50,032 243,264 193,125 417,430 434,495 415,154 (19,341) -4.45%752 South Bend Redevelopment Authority- - - - 3,890,871 3,119,699 2,873,761 2,872,851 (910) -0.03%755 South Bend Building Corporation- - - - 2,653,662 2,656,314 2,656,743 2,648,478 (8,265) -0.31%756 2015 Smart Streets Bond Debt Service- - - - 859,774 1,718,588 1,720,129 1,716,869 (3,260) -0.19%757 2015 Parks Bond Debt Service- - - - 386,307 350,045 412,797 376,746 (36,051) -8.73%758 Erskine Village Debt Service- - - - 3,961,781 - - - - 0.00%760 2017 Eddy Street Commons Bond Debt Service- - - - 2,501,480 2,229,900 1,306,917 1,392,248 85,330 6.53%Total Debt Service Funds1,406,963 629,087 1,251,108 1,787,390 15,315,192 12,057,734 10,969,170 10,915,022 (54,149) -0.49% Capital Funds 287 Fire Department Capital- - 2,872,978 2,490,504 3,248,415 1,727,820 651,058 4,192,303 3,541,245 543.92%377 Professional Sports Development677,704 619,580 686,885 807,955 454,383 791,164 532,504 - (532,504) -100.00%401 Coveleski Stadium Capital92 13,600 42,103 41,455 42,590 30,136 23,947 144 (23,803) -99.40%403 Zoo Endowment176 139 284 453 151 - - - - 0.00%405 Park Nonreverting Capital228,720 137,177 14,371 8,514 270,952 33,427 - - - 0.00%406 Cumulative Capital Development552,148 518,386 521,373 535,091 478,984 483,526 505,207 475,372 (29,836) -5.91%407 Cumulative Capital Improvement446,579 442,559 429,624 435,264 424,088 266,942 270,470 243,373 (27,097) -10.02%412 Major Moves Construction500,882 536,455 805,256 1,376,899 1,054,550 543,992 653,840 511,407 (142,432) -21.78%416 Morris Performing Arts Center Capital101,947 81,132 64,133 106,637 79,459 108,396 93,995 217,114 123,119 130.98%434 Community Revitalization Enhancement District244,899 301 360 635 - - - - - 0.00%450 Palais Royale Historic Preservation15,561 9,766 13,252 16,496 17,319 19,768 17,386 7,094 (10,291) -59.19%451 2018 Fire Station #9 Bond Capital- - - - - 5,137,424 42,008 2,981 (39,027) -92.90%453 2018 Zoo Bond Capital- - - - - 3,852,949 22,489 293 (22,196) -98.70%471 2017 Parks Bond Capital- - - - 14,081,478 186,252 297,324 72,162 (225,162) -75.73%677 Football Hall of Fame Capital2,458 1,823 3,112 53,316 4,383 7,687 2,311 - (2,311) -100.00%6 City of South BendRevenue by Fund Historical Summary - 2013 to 2020FundFund Name2013Actual2014Actual2015Actual2016Actual2017Actual2018Actual2019Actual2020Actual2019-2020Change2019-2020PercentChange750 Equipment/Vehicle Leasing- - - - 4,555,727 6,771,560 1,489,768 682 (1,489,086) -99.95%751 2015 Parks Bond Capital- - - - 6,700 4,813 840 - (840) -100.00%753 2015 Smart Streets Bond Capital- - - - 68,655 1,060 124 - (124) -100.00%759 2017 Eddy Street Commons Bond Capital- - - - 22,500,000 121 65 306,537 306,472 472149.13% Total Capital Funds2,771,166 2,360,918 5,453,731 5,873,219 47,287,835 19,967,037 4,603,337 6,029,462 1,426,124 30.98% Enterprise Funds 288 Emergency Medical Services Operating8,323,032 2,751,725 5,294,239 5,640,042 5,624,031 6,312,126 6,737,835 11,113 (6,726,722) -99.84%600 Consolidated Building Fund954,229 3,710,384 4,571,872 3,945,272 4,078,151 3,133,906 4,690,916 1,324,083 (3,366,833) -71.77%601 Parking Garages971,598 1,021,117 975,148 1,000,596 1,273,206 1,314,909 1,036,499 894,253 (142,246) -13.72%610 Solid Waste Operations5,407,945 5,297,239 5,367,033 5,565,055 5,424,644 5,494,152 5,489,395 6,007,008 517,613 9.43%611 Solid Waste Capital830,708 790,065 659,713 1,226,149 779,627 1,007,115 1,058,449 1,355,159 296,710 28.03%620 Water Works Operations15,109,621 14,546,190 14,418,675 15,183,038 15,432,866 16,973,411 20,450,225 21,461,793 1,011,567 4.95%622 Water Works Capital13,709 10,132 17,400 25,424 65,781 269,787 3,524,387 4,160,101 635,714 18.04%623 Water Works Construction16,550 1,614 544 - - - - - - 0.00%624 Water Works Customer Deposit4,861 4,182 8,595 13,911 13,935 26,882 39,720 11,222 (28,498) -71.75%625 Water Works Sinking (Debt Service)2,056,004 2,052,253 2,049,802 2,053,350 1,990,701 2,002,533 2,039,869 1,226,907 (812,962) -39.85%626 Water Works Bond Reserve253,988 81,001 6,166 344,781 13,144 25,420 39,016 12,438 (26,577) -68.12%629 Water Works Reserve Operations & Maintenance52,801 59,382 162,931 249,373 175,076 99,453 304,012 42,357 (261,655) -86.07%640 Sewer Repair Insurance552,869 589,894 615,287 642,503 655,836 674,171 710,141 691,083 (19,058) -2.68%641 Sewage Works Operations31,784,543 33,455,803 36,072,162 38,570,116 38,550,392 39,307,114 40,475,911 37,610,549 (2,865,362) -7.08%642 Sewage Works Capital194,410 4,015,111 8,034,993 2,558,137 4,401,733 4,062,227 5,758,219 8,613,472 2,855,253 49.59%643 Sewage Works Reserve Operations & Maintenance 211,332 139,626 276,955 997,459 562,731 332,938 303,127 48,416 (254,711) -84.03%647 2007 Sewer Bond42 3 - - - - - - - 0.00%649 Sewage Sinking (Debt Service)9,463,725 9,309,752 9,300,518 9,179,437 9,200,080 9,261,052 7,900,141 13,896,394 5,996,254 75.90%650 Clay Sewage General Fund2 - - - - - - - - 0.00%651 2007B Sewer Bond69 - - - - - - - - 0.00%653 Sewage Debt Service Reserve14,099 3 3 6,009 26,716 65,897 87,669 20,901 (66,768) -76.16%654 Sewage Works Customer Deposit- - - - - - 3,107 4,641 1,533 49.35%658 2010 Sewer Bond CSO Plan216 6 - - - - - - - 0.00%659 Sewer Bond 201130,970 19,665 4,801 1,952 155 1 - - - 0.00%661 Sewer Bond 201265,016 51,261 92,797 96,136 19,175 3,229 - - - 0.00%664 2013A Cost of Issuance Fund85,747 13 26 32 - - - - - 0.00%666 2015 Sewer Bond Issuance- - 188,155 114 - - - - - 0.00%667 Storm Sewer Fund- - - - - - 518,432 1,042,729 524,297 101.13%670 Century Center Operations3,133,815 4,087,703 3,810,731 4,248,516 4,234,959 4,437,177 4,543,051 1,955,594 (2,587,457) -56.95%671 Century Center Capital675,315 328 809 932 866 2,026 190,441 1,931 (188,511) -98.99% Total Enterprise Funds80,207,216 81,994,452 91,929,355 91,548,334 92,523,804 94,805,527 105,900,563 100,392,145 (5,508,418) -5.20% 7 City of South BendRevenue by Fund Historical Summary - 2013 to 2020FundFund Name2013Actual2014Actual2015Actual2016Actual2017Actual2018Actual2019Actual2020Actual2019-2020Change2019-2020PercentChangeInternal Service Funds 222 Central Services 7,254,877 7,064,135 7,380,273 7,466,928 7,598,784 8,220,343 13,550,721 7,101,248 (6,449,473) -47.60%224 Central Services Capital - - 271,929 131,432 287,575 79,734 3,218 214,611 211,394 6570.08%226 Liability Insurance 3,009,847 3,036,215 1,347,165 2,277,829 3,041,844 2,827,061 5,051,872 4,644,513 (407,360) -8.06%278 Police Take Home Vehicle 124,848 123,639 126,547 118,465 8,899 16,930 25,941 11,478 (14,463) -55.76%279 IT / Innovation / 311 Call Center - - - 487,897 5,167,452 6,967,135 8,217,762 6,843,915 (1,373,847) -16.72%711 Self-Funded Employee Benefits 12,156,648 13,318,977 14,379,513 18,192,206 17,937,949 18,718,369 14,030,527 16,348,427 2,317,900 16.52%713 Unemployment Compensation 252,907 103,047 103,078 91,706 2,413 3,816 5,213 8,087 2,874 55.12%714 Parental Leave Fund - - - - - 164,118 167,466 244,841 77,374 46.20% Total Internal Service Funds 22,799,127 23,646,013 23,608,505 28,766,463 34,044,917 36,997,506 41,052,720 35,417,117 (5,635,602) -13.73% Fiduciary Funds 701 Fire Pension 5,038,210 5,131,903 5,044,352 4,875,408 4,925,762 4,492,118 4,475,663 4,325,739 (149,925) -3.35%702 Police Pension5,874,864 6,118,791 6,382,756 6,012,927 6,225,269 6,242,725 6,131,686 6,058,223 (73,463) -1.20% Total Fiduciary Funds10,913,074 11,250,694 11,427,108 10,888,335 11,151,032 10,734,843 10,607,349 10,383,961 (223,388) -2.11% Total City Funds214,894,841 214,777,987 231,913,743 248,592,963 327,837,620 314,402,177 324,150,223 331,419,621 7,269,398 2.24% Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area (Airport)16,026,663 14,577,531 24,903,369 19,972,185 19,351,374 23,523,597 19,931,280 22,045,151 2,113,872 10.61%420 TIF - SBCDA General3,464,066 5,085,358 - - - - - - - 0.00%422 TIF - West Washington495,043 582,799 409,853 468,317 397,442 370,233 321,760 246,422 (75,338) -23.41%425 Redevelopment Retail Area (Leighton Plaza)159,290 165,150 166,751 135,468 116,772 75,815 206 - (206) -100.00%426 TIF - Central Medical Service Area1,233,918 858,194 - - - - - - - 0.00%429 TIF - River East Development Area (NE Dev)849,684 1,576,990 3,906,426 2,487,851 2,759,233 3,293,551 2,979,815 3,059,362 79,547 2.67%430 TIF - Southside Development #12,421,638 2,388,812 2,232,540 2,451,409 3,885,283 2,317,267 2,004,796 3,171,100 1,166,304 58.18%432 TIF - Southside Development #31,329,971 26,320 50,738 45,372 8,519 - - - - 0.00%435 TIF - Douglas Road324,393 322,451 271,422 346,356 379,789 3,477 5,428 1,154 (4,275) -78.75%436 TIF - River East Residential (NE Res)2,271,188 2,728,304 3,340,143 4,145,612 4,257,974 4,691,277 4,987,889 5,324,035 336,146 6.74% Total Tax Increment Financing Funds 28,575,854 28,311,909 35,281,242 30,052,570 31,156,387 34,275,217 30,231,174 33,847,224 3,616,050 11.96% 8 City of South BendRevenue by Fund Historical Summary - 2013 to 2020FundFund Name2013Actual2014Actual2015Actual2016Actual2017Actual2018Actual2019Actual2020Actual2019-2020Change2019-2020PercentChangeRedevelopment Funds 433 Redevelopment General 104 45 59 80 71 638,227 1,286,022 1,635,456 349,433 27.17%439 Certified Technology Park 2,866,234 1,337,965 73,581 20,029 262,643 10,966 11,146 96 (11,050) -99.14%452 2018 TIF Park Bond Capital - - - - - 11,094,726 202,657 28,865 (173,791) -85.76%454 Airport Urban Enterprise Zone 1,289 1,069 2,180 3,474 3,532 6,915 10,900 3,540 (7,360) -67.52%619 Blackthorn Golf Course 1,580,513 1,539,385 119,298 - - - - - - 0.00% Total Redevelopment Funds 4,448,140 2,878,464 195,118 23,583 266,247 11,750,833 1,510,725 1,667,957 157,232 10.41% Debt Service Funds 315 Airport 2003 Debt Reserve 3,567 2,949 5,989 9,471 9,536 18,472 28,483 9,075 (19,408) -68.14%317 Coveleski Debt Service Reserve 1,725 1,430 2,916 4,647 4,725 9,251 1,076 - (1,076) -100.00%319 Redevelopment Bond - Blackthorn Golf Course 464 - - - - - - - - 0.00%328 SBCDA 2003 Debt Reserve 5,959 4,927 10,007 15,824 15,946 30,882 47,620 15,173 (32,447) -68.14%351 2018 TIF Park Bond Debt Service- - - - - 993,220 27,510 8,934 (18,576) -67.52%352 2019 South Shore Double Tracking Debt Service- - - - - - 9,447,841 488,184 (8,959,656) -94.83%353 2020 TIF Library Bond Debt Service Reserve- - - - - - - 326,939 326,939 100.00% Total Debt Service Funds11,715 9,306 18,912 29,942 30,207 1,051,826 9,552,530 848,306 (8,704,224) -91.12% Total Redevelopment Commission Funds33,035,709 31,199,679 35,495,272 30,106,095 31,452,840 47,077,876 41,294,429 36,363,487 (4,930,942) -11.94% Grand Totals247,930,550 245,977,666 267,409,015 278,699,058 359,290,460 361,480,053 365,444,652 367,783,108 2,338,456 0.64%9 City of South BendRevenue by Type by MonthYear to DateRevenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TotalTaxesProperty Taxes Civil City - - - - - 26,301,327 2,099,068 - - - - 23,348,300 51,748,694 TIF Districts- 102,701 - - - 12,598,223 3,150,931 - - - - 12,587,595 28,439,449 Sub Total- 102,701 - - - 38,899,549 5,249,999 - - - - 35,935,894 80,188,143 Local Income Tax LIT Certified Shares1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 1,036,731 12,440,774 LIT for Economic Development988,824 988,824 988,824 988,824 988,824 988,824 1,105,176 1,005,446 1,005,446 1,024,862 1,024,862 1,024,862 12,123,599 LIT for Public Safety730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 730,528 8,766,330 LIT for Redevelopment731 731 731 731 731 731 731 731 731 731 731 731 8,775 LIT Additional - Supplemental Distrib- - - - 4,449,374 (890,915) - - - - - - 3,558,459 Sub Total2,756,814 2,756,814 2,756,814 2,756,814 7,206,188 1,865,899 2,873,165 2,773,436 2,773,436 2,792,852 2,792,852 2,792,852 36,897,937 Total Taxes2,756,814 2,859,515 2,756,814 2,756,814 7,206,188 40,765,448 8,123,164 2,773,436 2,773,436 2,792,852 2,792,852 38,728,747 117,086,080 Intergovernmental Revenue St Joseph County (Remitted by) Auto Excise Tax- - - - - 1,891,367 - - - - - 2,034,514 3,925,881 Commercial Vehicle Tax- - - - - 451,633 - - - - - 451,632 903,265 Hotel Motel Tax858,937 - - 190,750 - - - - 318,750 190,750 - - 1,559,187 Sub Total858,937 - - 190,750 - 2,343,000 - - 318,750 190,750 - 2,486,146 6,388,333 State Shared Revenue Liquor Excise Tax39,287 - - - - 21,599 - - - - - 52,338 113,223 Liquor Gallonage Tax61,914 - - 57,367 - - 62,672 - - 63,998 - - 245,951 Cigarette Tax- - - - - 136,354 - - - - - 142,695 279,050 Gasoline Tax492,927 477,174 544,164 533,667 - 853,039 407,497 243,501 514,143 526,056 519,538 508,402 5,620,107 Wheel Tax136,698 99,161 161,048 204,189 171,236 - 150,471 409,061 - 424,846 - 375,115 2,131,825 Riverboat Gaming- - - - - - - 400,612 - 198,415 - - 599,027 State Pension Subsidy- - - - - 5,224,143 - - 5,148,204 - - - 10,372,346 Sub Total730,825 576,335 705,212 795,223 171,236 6,235,134 620,640 1,053,173 5,662,347 1,213,316 519,538 1,078,550 19,361,528 Grants Federal Grants339,419 382,623 171,959 285,146 106,181 83,607 91,517 1,674,743 520,433 3,929,729 494,059 477,921 8,557,338 State Grants- 48,960 21,227 9,122 23,816 394,130 - 67,820 197,541 - 43,569 - 806,185 Sub Total339,419 431,584 193,186 294,268 129,997 477,737 91,517 1,742,563 717,974 3,929,729 537,627 477,921 9,363,523 Other Intergovenmental Staffing Agreements with County- 30,000 - - - - - - - - - - 30,000 Local Government Grants- 12,500 - 648,098 23,750 1,900 - - 100 1,150 - - 687,498 Federal Seized Drug- - - - - - - - - - - - - State Seized Drug- - - - - - - - - 4,144 534 - 4,678 Sub Total- 42,500 - 648,098 23,750 1,900 - - 100 5,294 534 - 722,176 Total Intergovernmental Revenue 1,929,181 1,050,418 898,398 1,928,339 324,983 9,057,771 712,157 2,795,736 6,699,171 5,339,089 1,057,699 4,042,617 35,835,560 Licenses & PermitsBusiness Business Licenses25,398 26,516 18,111 6,848 3,569 3,057 5,403 2,753 3,763 2,470 680 1,485 100,051 Taxi Cab Licensing65 - 55 610 60 - 110 10 371 467 708 55 2,511 Sub Total25,463 26,516 18,166 7,458 3,629 3,057 5,513 2,763 4,134 2,937 1,388 1,540 102,562 For the Year Ended December 31, 202010 City of South BendRevenue by Type by MonthYear to DateRevenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TotalFor the Year Ended December 31, 2020Licenses & PermitsNonbusiness Lawn Parking - - - - - - - - - - - - - Engineering5,090 20,062 34,060 1,425 425 2,415 40,335 21,045 5,090 12,020 17,730 2,255 161,952 Right-of-Way Closures50 200 325 150 50 25 (575) 25 - - 50 - 300 Fire Dept-Building Plan Review1,455 2,991 1,341 238 779 1,173 1,298 2,402 3,263 1,879 1,052 1,356 19,227 Building Department87,661 83,680 108,095 75,453 95,457 131,321 130,347 149,985 123,993 125,817 101,218 91,713 1,304,739 SBARC - Pet Licenses2,320 3,580 3,090 810 2,095 2,530 3,345 3,425 3,070 2,560 1,150 2,450 30,425 Sub Total96,576 110,513 146,911 78,076 98,806 137,464 174,750 176,882 135,416 142,276 121,200 97,774 1,516,643 Total Licenses & Permits122,039 137,029 165,076 85,533 102,435 140,521 180,263 179,645 139,549 145,214 122,588 99,314 1,619,205 Charges for ServicesGeneral Government Plan Commission Charges100 100 100 - - 100 - 600 600 300 400 - 2,300 Historic Preserv Certificate of Approval 100 60 180 280 180 220 360 200 340 220 160 20 2,320 IT Services73,046 38,750 - - - - - - - - - - 111,796 Sub Total73,246 38,910 280 280 180 320 360 800 940 520 560 20 116,416 Public Safey Accident Report Copies7,303 6,040 5,632 1,298 6,089 8,950 8,775 6,836 8,366 8,052 6,938 4,824 79,104 Gun Permit Applications4,804 3,514 6,959 2,545 2,940 8,191 6,198 7,653 8,259 7,147 6,504 5,069 69,783 Traffic Signal Maintenance15,314 10,198 23,739 5,116 - 48,300 - 82,239 13,457 42,843 13,338 27,624 282,167 ND Special Event Coverage- - 4,878 44,698 - - - - 1,338 - - 26,633 77,548 Regional Academy Tuition4,850 3,850 550 - - - - - - 100 - - 9,350 River Rescue School Tuition13,000 39,000 3,250 (3,250) - - - - - 1,300 - 1,300 54,600 Fire Training Center Tuition- - - - - - - - 750 300 - - 1,050 Emergency Medical Service256,159 223,622 319,726 340,414 463,595 225,005 179,380 457,446 272,645 253,110 166,348 240,059 3,397,510 Medicaid Reimbursements- - - - - - - 575,470 - - - - 575,470 Neo Natal Revenue- - - - - - - - - - - 10 10 EMS for County- - - - - - 934,001 - - 622,668 155,667 155,667 1,868,003 Hazmat Charges- - - - - - - - - - - - - Special Events- - - - - - - - - - - - - Crime Lab Services- - 363 563 - - 313 2,050 1,275 1,394 288 1,513 7,756 EMS Late Payment Interest2,706 - 3,920 - 3,420 1,708 - 4,507 - - - - 16,261 Misc Revenue- - 71,436 - - - - - - 8,316 - - 79,751 Sub Total304,136 286,224 440,453 391,383 476,044 292,153 1,128,667 1,136,200 306,091 945,229 349,083 462,698 6,518,362 Highways & Streets Sale of Signs/Materials261 - - 7,988 - 60 - - - - - - 8,309 Special Events- - - - - - - - - - - - - Sub Total261 - - 7,988 - 60 - - - - - - 8,309 Culture & Recreation Morris Performing Arts Center82,073 71,606 25,330 3 14,850 250 - - 194,376 3,680 - 4,220 396,388 Palais Royale Ballroom23,900 15,696 10,347 - 700 6,860 - 1,103 273 561 2,189 33,690 95,320 Parks & Recreation282,751 187,373 102,857 8,107 103,685 410,949 422,390 400,768 304,992 255,315 100,396 180,880 2,760,462 Lease of Coveleski Stadium- - - - - - - - - - - - - Century Center186,773 155,640 52,430 - 5,417 6,042 5,417 63,712 31,865 184,178 112,585 80,958 885,016 Sub Total575,497 430,315 190,964 8,110 124,652 424,100 427,807 465,583 531,507 443,734 215,170 299,748 4,137,186 11 City of South BendRevenue by Type by MonthYear to DateRevenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TotalFor the Year Ended December 31, 2020Charges for Services Health - Animal Care & Control Pet Impound Reclaim Fee 255 295 840 365 655 625 430 935 515 620 215 340 6,090 Pet Adoption Fees2,694 2,556 2,060 1,460 1,750 2,128 1,196 1,233 943 912 938 1,975 19,844 Pick Up Fees- 40 - - 100 80 40 - 40 - - 40 340 Pet Micro Chipping320 160 360 270 160 340 360 520 280 367 80 310 3,527 Vet Expenses410 195 265 355 130 295 210 435 155 266 185 280 3,181 Pet Euthanasia- - - - 60 - - - - - - - 60 Animal Surrenders500 600 360 280 240 460 700 640 900 830 320 580 6,410 Cremation188 105 230 360 293 320 375 99 532 377 114 374 3,367 Rabies Specimin Prep- - - 60 150 90 30 120 30 30 - 30 540 Sub Total4,367 3,951 4,115 3,150 3,538 4,338 3,341 3,982 3,395 3,402 1,852 3,929 43,360 Other DCI Staff Contracts10,948 11,250 80,000 4,891 13,000 282,352 99,284 598,029 48,083 16,333 94,958 159,281 1,418,409 Parking-Garages59,878 49,227 142,172 61,936 81,984 37,539 73,143 72,515 57,531 71,901 74,933 62,076 844,835 Parking-Century Center12,657 14,928 5,922 - - - - 460 940 1,910 1,100 1,990 39,907 Central Services-Internal Customers 575,890 505,683 591,578 521,394 475,611 513,037 560,310 580,500 613,057 537,143 499,328 526,607 6,500,138 Central Services-External Customers 34,327 34,900 32,591 - 28,162 59,947 51,318 34,069 36,200 19,020 19,777 31,725 382,035 Employee & Employer Assessments 1,354,095 1,346,625 1,339,723 1,341,067 1,334,880 1,354,509 1,341,159 1,335,868 1,355,479 1,340,362 1,352,536 1,345,426 16,141,727 Sub Total2,047,795 1,962,612 2,191,986 1,929,287 1,933,637 2,247,385 2,125,214 2,621,440 2,111,290 1,986,669 2,042,631 2,127,105 25,327,052 Sanitation Trash Collection/Residential370,818 370,369 369,898 370,830 372,215 375,005 375,910 376,586 376,636 377,535 378,492 378,347 4,492,640 Trash Collection/Recycling- (2) - - - - 13 - - - - 6 17 Trash Collection/Commercial8,002 8,083 8,041 7,988 7,965 8,007 8,051 8,207 8,227 8,196 8,261 8,247 97,275 Trash Collection/Apt 2 Units3,743 3,752 3,709 3,737 3,684 3,722 3,769 3,730 3,757 3,760 3,780 3,775 44,916 Trash Collection/Apt 3 Units1,740 1,626 1,646 1,605 1,626 1,656 1,743 1,608 1,685 1,653 1,684 1,691 19,963 Trash Collection/Apt 4 Units2,084 2,028 2,026 2,051 1,996 2,019 1,992 2,058 2,059 2,059 2,058 2,093 24,524 Trash Collection/Seniors27,738 27,747 27,768 27,646 27,646 26,997 27,142 27,134 27,044 27,055 26,969 27,070 327,954 Trash Collection/Special Pickup2,580 1,730 2,720 3,440 2,600 2,800 3,880 4,120 2,580 2,820 2,690 1,740 33,700 Trash Collection/Yard Waste Pickup246 142 60 40 - - - - 30 - - - 518 Misc/Additional Trash Totes15,864 16,087 16,173 16,386 17,124 20,216 24,643 28,023 29,888 30,173 30,299 30,927 275,802 Misc/Return Trip Customer Error490 230 420 710 1,010 1,110 860 1,090 1,170 1,220 1,320 960 10,590 Misc/Contamination Fee30 - - - - 150 60 80 50 110 170 - 650 Misc/Tote Replacement Fee550 250 150 500 400 500 400 500 500 700 350 450 5,250 Misc/Trash Start Fee4,090 3,770 4,030 4,430 3,270 4,180 4,110 4,110 5,120 4,710 4,260 4,620 50,700 Misc/Yard Waste Totes(2) - 70 31,012 32,374 33,540 34,334 34,804 34,972 35,256 35,234 12 271,606 Sub Total437,973 435,811 436,709 470,374 471,910 479,901 486,907 492,051 493,718 495,247 495,566 459,938 5,656,106 12 City of South BendRevenue by Type by MonthYear to DateRevenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TotalFor the Year Ended December 31, 2020Charges for Services Utilities - Water Metered Sales/Residential 640,195 632,757 624,053 648,405 624,755 702,263 877,148 853,658 851,699 752,002 650,961 659,838 8,517,734 Metered Sales/Commercial 196,835 194,039 192,981 175,367 166,823 182,445 202,012 209,861 210,799 201,369 188,971 185,797 2,307,298 Metered Sales/Industrial 34,248 36,538 36,493 30,643 29,126 37,105 38,994 36,377 37,730 35,893 32,945 33,660 419,751 Metered Sales/Multi Famly109,572 104,030 103,249 102,859 102,058 107,159 106,233 108,531 114,069 116,412 103,380 108,860 1,286,410 Bulk Sales/Olive St58 116 319 990 406 377 174 899 580 348 116 145 4,528 Metered Sales/Institution10,799 10,711 12,602 10,808 10,229 10,068 11,121 12,464 11,790 11,766 11,169 11,101 134,628 Public Fire Protection211,805 211,948 211,501 212,024 212,226 214,403 217,059 220,519 220,923 220,997 221,419 220,352 2,595,177 Private Fire Protection40,282 40,383 39,765 40,230 40,123 40,083 45,554 49,709 49,763 49,721 49,556 49,626 534,795 Sales to Public Authorities31,123 33,400 33,182 28,971 27,516 35,364 46,158 50,447 46,612 39,379 36,704 28,048 436,904 Irrigation Sales(13) 363 - 465 62 182,968 333,220 378,352 365,725 289,661 163,497 527 1,714,827 Other Water/Misc Service40,977 44,131 28,924 19,140 16,712 24,269 17,133 19,546 35,694 31,632 22,533 31,884 332,574 Backflow Prevention Insp.9,675 19,100 13,300 8,125 - 16,150 20,725 20,200 27,100 10,275 6,950 9,750 161,350 Rents From Water Property1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 16,198 Revenue From Cut Off Fees1,200 525 225 704 150 675 450 150 450 225 300 75 5,129 Penalties (Forfeit Disc.)9,060 5,101 5,532 750 (5) 50 4 - - - - - 20,492 Water Leak Insurance86,428 86,331 86,242 86,357 86,523 86,833 86,943 87,105 87,235 87,310 87,392 87,510 1,042,211 System Development Fee159,458 4,703 11,543 3,428 14,543 3,856 2,146 7,703 16,681 6,421 3,856 2,573 236,907 Sub Total1,583,051 1,425,526 1,401,261 1,370,616 1,332,597 1,645,416 2,006,423 2,056,869 2,078,198 1,854,762 1,581,099 1,431,095 19,766,914 Utilities - Sewage Metered Sales/Residential1,667,950 1,661,580 1,651,882 1,674,139 1,696,431 1,710,111 1,722,039 1,715,110 1,716,649 1,717,469 1,687,748 1,706,087 20,327,193 Metered Sales/Commercial561,885 604,549 600,579 532,260 506,000 495,382 557,145 591,009 587,005 627,342 601,897 591,804 6,856,858 Metered Sales/Industrial428,152 405,903 412,913 409,225 346,027 259,949 338,495 380,983 448,866 440,735 403,190 427,011 4,701,448 Metered Sales/Multi Famly263,450 261,767 259,238 263,995 263,849 269,649 257,991 262,453 266,526 264,785 259,053 263,381 3,156,137 Metered Sales/Institution26,323 26,257 30,378 26,009 19,055 23,794 25,804 28,098 26,874 27,621 25,835 25,500 311,547 Sales to Public Authority76,739 81,234 82,247 71,558 65,286 73,861 89,643 99,261 98,938 89,837 82,999 70,321 981,924 Whlsl Meter/New Carlisle27,502 28,446 30,880 25,605 27,193 21,104 23,090 15,944 21,385 24,315 22,975 23,146 291,585 Penalties (Forfeit Disc.)60,641 41,563 36,695 5,127 (24) 2,500 (28) - - - - 13 146,487 Dumping Fees1,496 630 - 3,159 3,378 420 1,155 2,748 3,798 2,870 735 2,240 22,628 Organic Resources2,558 26,590 2,087 14,497 4,862 7,084 6,636 7,205 5,458 6,636 8,534 3,355 95,501 Laboratory Service Fees- - - - 1,000 - - - 240 240 240 - 1,720 Discharge Permit Fees500 1,000 - - - - 700 - - - 250 - 2,450 System Development Fee387,468 11,336 30,915 7,057 3,286 11,355 5,172 18,568 38,148 17,538 8,263 8,263 547,367 Sewer Repair Insurance47,819 47,759 47,732 47,773 47,874 48,045 48,128 48,199 48,276 48,481 48,421 48,398 576,904 Sewer Repair Deductible7,127 6,576 6,726 7,743 7,427 9,756 7,467 7,401 8,400 8,767 8,234 9,934 95,559 Misc Revenues2,575 - - - - - 1,443 - - - - - 4,018 Storm Water Fees87,623 86,787 86,767 85,636 85,647 86,350 86,262 86,479 86,564 86,638 86,710 86,435 1,037,898 Organic Resources-Mulch/Compost 1,738 605 1,954 300 11,643 9,712 9,590 6,584 4,910 7,812 9,096 6,126 70,070 Clean Air/ReLeaf37,177 37,133 37,085 37,129 37,210 37,394 37,454 37,553 35,366 37,520 37,556 37,558 446,136 Sub Total3,688,722 3,329,716 3,318,078 3,211,211 3,126,143 3,066,465 3,218,183 3,307,596 3,397,402 3,408,606 3,291,736 3,309,571 39,673,429 Total Charges for Services8,715,047 7,913,066 7,983,845 7,392,400 7,468,700 8,160,139 9,396,902 10,084,522 8,922,541 9,138,169 7,977,698 8,094,104 101,247,133 13 City of South BendRevenue by Type by MonthYear to DateRevenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TotalFor the Year Ended December 31, 2020Fines, Forfeitures, & FeesGeneral Ordinance Violation 1,835 310 400 200 - - - - - - - - 2,745 Bad Checks Fines- - 60 - - 30 - 10 10 - 20 - 130 Court Fees1,429 - - - - - - 667 - 1,382 1,382 (1,382) 3,478 Plan Commission Application Fee2,800 1,600 1,800 500 500 1,600 1,800 1,675 3,050 - 2,300 1,000 18,625 Zoning Appeals Application Fee1,250 1,625 1,675 600 - 850 975 1,150 900 250 650 1,050 10,975 Zoning Admin Fees50 1,000 1,250 600 400 1,000 1,100 1,300 1,600 1,700 1,150 1,000 12,150 Zoning Admin Fines- - - - - - - - - - - - - Tax Abatement Admin Fees- - - - - 2,375 250 - - 1,701 - - 4,326 Test Filling Fees- - - - - - - 300 150 200 300 150 1,100 Econ Dev-CDBG Loan Late Fees- 10 - - - 20 51 20 20 - - - 121 Econ Develop-Job Target Penalty354,660 - - - - - - - - - - - 354,660 Sub Total362,024 4,545 5,185 1,900 900 5,875 4,176 5,122 5,730 5,233 5,802 1,818 408,310 Code Enforcement Vacant Bldg Registration300 300 - - - - 900 - - - - - 1,500 Landlord Registration Fee- - - - - - - 15 15 335 165 20 550 Rental Unit Safety Fees1,350 2,250 1,350 - 1,000 - 1,250 1,750 95,450 - - 2,850 107,250 Demolition & Boarding759 1,387 19,189 328 1,745 268 1,899 3,117 1,909 3,661 1,596 5,425 41,284 Collections38 15 523 787 1,539 - 537 1,685 377 102 231 11,888 17,721 Environmental Violations11,488 4,939 9,514 4,335 10,537 17,271 29,923 24,385 19,252 17,625 18,625 22,379 190,274 Ordinance Violation4,403 4,615 1,330 1,000 750 1,500 3,863 2,993 2,500 1,682 3,935 3,250 31,821 Animal Ordinance Violation200 - 50 - 10,375 35,200 44,279 27,139 40,374 36,195 14,275 (191,467) 16,621 Forfeitures-Civil Penalties2,093 14,410 4,121 - 5,538 500 28,169 4,438 2,063 3,517 118 54,508 119,473 Sub Total20,631 27,915 36,078 6,450 31,483 54,739 110,819 65,521 161,940 63,118 38,945 (91,146) 526,493 ParkingStreet Parking Fines2,123 2,125 1,260 740 460 970 3,712 5,221 4,315 8,223 6,794 5,381 41,324 Public Safety False Alarms Fine13,618 7,879 4,926 6,028 6,894 5,368 5,349 4,788 6,099 6,304 2,381 8,653 78,286 Noise Ordinance38 - 20 - - - 1,111 5,933 238 1,723 - 1,925 10,988 Curfew Violation- - - - - 200 - 298 269 - - - 768 Impound Towing Fees587 504 896 369 530 590 753 510 660 510 610 400 6,919 Sub Total14,243 8,383 5,842 6,396 7,424 6,158 7,213 11,529 7,267 8,538 2,991 10,978 96,961 Total Fines, Forfeitures, & Fees 399,020 42,968 48,365 15,486 40,267 67,742 125,920 87,393 179,251 85,112 54,533 (72,970) 1,073,088 Other IncomeMiscellaneous Revenue Miscellaneous Revenue12,880 40,636 76,145 261,693 3,471 49,387 171,014 (35,836) 18,792 64,906 17,762 94,617 775,467 Sale of Scrap Metal5,723 1,175 195 809 2,482 345 328 310 1,560 1,852 1,665 1,294 17,737 Bond Interest Rebate- - - 49,487 - - - - - - - 47,738 97,225 Bosch Principal Income17,085 - - - - 17,408 - 17,473 - 17,148 - 17,604 86,717 Bosch Interest Income IDFA917 - - - - 595 - 530 - 855 - 399 3,296 Origination Fees- - - - - - - 10,501 - - - - 10,501 Loan Servicing Fees- - - - - - - 9,500 2,913 1,463 - 5,964 19,841 Sub Total36,606 41,811 76,340 311,989 5,953 67,735 171,341 2,478 23,266 86,223 19,426 167,616 1,010,784 Bank Account Interest(645,793) 359,545 523,865 364,147 264,956 236,320 431,401 130,946 191,485 407,889 70,296 167,698 2,502,753 14 City of South BendRevenue by Type by MonthYear to DateRevenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TotalFor the Year Ended December 31, 2020Other Income Rental of Property12,678 - 5,416 - - 113 22,781 543 22,577 64,550 - (8,158) 120,500 Donations708,412 40,057 4,926 404,319 358,088 1,126 501,841 502,963 1,902,884 6,173 1,800 196,475 4,629,063 3rd Party Revenue Cable TV Franchise Fees- 171,894 - - 171,245 - - 165,060 - - 170,039 - 678,238 AT&T Franchise Fees45,930 - 43,499 43,844 - - - 42,869 - 40,984 - 38,735 255,861 Sub Total45,930 171,894 43,499 43,844 171,245 - - 207,929 - 40,984 170,039 38,735 934,099 Total Other Income157,833 613,306 654,046 1,124,299 800,241 305,293 1,127,364 844,859 2,140,212 605,820 261,562 562,365 9,197,199 Reimbursements Outside Miscellaneous Reimbursements49,280 (15,324) 482,725 39,039 41,267 (246,797) (110,802) 1,258 36,562 103,388 1,933 12,720 395,249 Insurance Claim1,130,210 - - - - - 708 - - - - - 1,130,918 IT Services8,391 1,598 3,049 3,498 2,697 4,052 2,724 3,698 2,724 2,724 2,724 - 37,880 Lamppost Program- - - - - - 5,950 3,600 - - - - 9,550 Office Depot Rebate- - - - - - 5,052 - - - - - 5,052 Energy Rebates- - 166,713 - - - - - 9,455 - - - 176,168 Repair Reimbursement228 392 2,607 5,604 1,862 984 1,948 75 - - 10,866 225 24,790 Salary/Overtime Reimb4,533 5,694 270,961 - 15,479 4,388 34,746 48,359 198,359 5,956 1,690 4,348 594,512 Diesel Tax Rebate3,384 - 7,921 3,267 - 3,511 - 7,276 4,604 4,100 - 19,396 53,457 Pharmacy Rebates- 88,768 - - - - - 147,305 - - - - 236,073 Beck's Lake Reimbursement- 20,820 - - - 26,956 - - 2,258 - - 7,763 57,796 EPA Professional Services275,000 - - - - - - - - - - - 275,000 Sub Total1,471,025 101,946 933,975 51,408 61,305 (206,906) (59,674) 211,572 253,961 116,168 17,213 44,451 2,996,445 Departmental Misc Reimbursements- - - - - - - 1,056 - - - - 1,056 Electric Allocation- - - - - - - - - - - - - Natural Gas Allocation- - - - - - - - - - - - - Sewer Cut/Repair for Water Works- - - - - - - - - - 2,246 - 2,246 Sub Total- - - - - - - 1,056 - - 2,246 - 3,302 Total Reimbursements 1,471,025 101,946 933,975 51,408 61,305 (206,906) (59,674) 212,628 253,961 116,168 19,459 44,451 2,999,747 Other SourcesSale of Assets Sale of Capital Assets- - - - - - - - 114,517 - - - 114,517 Sale of Non-Capital Assets- - - - - - - - 28,584 - - - 28,584 Sale of Property6 - 20,000 - - 4,993 - 82,992 - - 72,544 - 180,536 Other Damage Reimbursement- - 3,560 - - - - - 5,950 - - - 9,510 Vehicle Damage Reimbursement- - - - - - - - - - - - - Hydrant Damage Reimbursement- - - 605 - - - - - - - - 605 Sub Total6 - 23,560 605 - 4,993 - 82,992 149,051 - 72,544 - 333,752 15 City of South BendRevenue by Type by MonthYear to DateRevenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TotalFor the Year Ended December 31, 2020Other Sources Interfund Transfers & Fixed Cost Allocations Interfund Transfers In 6,012,801 9,629,319 2,312,934 1,839,924 9,673,675 1,564,044 6,651,125 2,806,363 1,927,827 4,933,310 3,399,745 3,051,302 53,802,369 PILOT 518,478 518,483 518,483 518,483 518,483 518,483 518,483 518,483 518,483 518,483 518,483 518,483 6,221,791 Administration Cost Allocation 585,785 585,802 585,802 585,802 585,802 585,802 585,802 585,802 585,802 585,802 585,802 585,802 7,029,607 IT Cost Allocation 554,735 554,745 554,745 554,745 554,745 554,745 554,745 554,745 554,745 554,745 554,745 554,745 6,656,930 Liability Insurance Allocation 242,853 242,877 242,877 242,877 242,877 242,877 242,877 242,877 242,877 242,877 242,877 242,877 2,914,500 Payroll Cost Allocation 208,369 208,391 208,391 208,391 201,980 201,980 221,213 208,391 248,509 208,391 208,391 208,391 2,540,788 Facilities Management Allocation 10,163 10,180 10,180 10,180 10,180 10,180 10,180 10,180 10,180 10,180 10,180 10,180 122,143 Utility Customer Service Mgmt Allocatio141,404 141,398 141,398 141,398 141,398 141,398 141,398 141,398 141,398 141,398 141,398 141,398 1,696,782 Sub Total8,274,588 11,891,195 4,574,810 4,101,800 11,929,140 3,819,509 8,925,823 5,068,239 4,229,821 7,195,186 5,661,621 5,313,178 80,984,910 Issuance of Debt Capital Lease Proceeds- - - - - - - 6,156,108 - - - - 6,156,108 Bond Proceeds- - - - - - - 48,300 4,781,700 4,225,000 - - 9,055,000 Premium on Bonds- - - - - - - - 913,815 120,059 - - 1,033,874 Interfund Loan Proceeds- - - - - - - - - - - 250,000 250,000 Sub Total- - - - - - - 6,204,408 5,695,515 4,345,059 - 250,000 16,494,982 Refunds Refunds- - - - 347 458 - 16,707 1,387 3,133 1,620 17,422 41,074 Specific Stop Loss1,195 - - - - - - - - - 132,222 216 133,634 Sub Total1,195 - - - 347 458 - 16,707 1,387 3,133 133,843 17,638 174,708 Other Sale of Property Held for Resale- - - - - - - 85,000 - 1,244 840 - 87,084 Interfund Loan - Principal Income10,000 202,535 - 10,000 - - 10,000 306,848 - 10,000 - - 549,383 Interfund Loan - Interest Income- 44,129 - - - - - 39,816 - - - - 83,945 Other Loan - Principal Income3,795 761 609 1,101 243 446 1,409 417 317 118 6,772 346 16,333 Sub Total13,795 247,425 609 11,101 243 446 11,409 432,081 317 11,362 7,612 346 736,745 Total Other Sources8,289,585 12,138,620 4,598,978 4,113,506 11,929,730 3,825,406 8,937,232 11,804,428 10,076,091 11,554,740 5,875,620 5,581,162 98,725,097 Revenue Total23,840,544 24,856,869 18,039,498 17,467,785 27,933,849 62,115,413 28,543,328 28,782,647 31,184,212 29,777,163 18,162,011 57,079,790 367,783,108 16 City of South Bend2020 Revenue by Type by FundFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotalCity Controlled Funds101General Fund40,660,123 - 4,837,992 191,097 281,230 4,468,596 5,298 8,563,135 - 1,357,432 309,268 1,706,245 12,505,291 74,885,707 Special Revenue Funds102 Rainy Day- - - - - - - - - - 94,111 - - 94,111 201 Parks & Recreation9,566,845 - 904,581 648,098 - 2,760,462 - - - 1,061,421 7,167 127,858 800,000 15,876,432 202 Motor Vehicle Highway- - 2,985,157 - 300 290,475 - 149,020 1,778,948 - 39,751 56,716 4,937,750 10,238,117 209 Studebaker-Oliver Revitalizing Grants- - - - - - - - - - 7,035 100,000 - 107,035 210 Economic Development State Grants- - - - - - - - - - 712 90,013 - 90,725 211 Department of Community Investment (DCI)- - - 10,650 - 861,309 46,076 174,531 - - 8,876 2,598 2,268,899 3,372,939 212 Dept of Community Investment Grants- - - 2,392,383 - - 121 - - - - 186,664 - 2,579,168 216 Police State Seizures- - 4,678 - - - - - - - 1,895 18 - 6,591 217 Gift, Donation, Bequest- - - - - - - - - 756,449 9,004 - - 765,453 218 Police Curfew Violations- - - - - - 768 - - - 115 - - 883 219 Unsafe Building- - - - - - 51,581 - - - 7,420 18 - 59,018 220 Law Enforcement Continuing Education- - - - - 148,550 92,751 - - 2,000 3,849 11,555 - 258,705 221 Rental Units Regulation- - - - - - 107,800 - - - 573 - 245,626 353,999 227 Loss Recovery- - - - - - - - - - 5,076 - - 5,076 230 Code Enforcement Fund- - - - 30,425 43,360 367,113 76,927 80,000 - 2,492 15,396 3,619,593 4,235,305 249 Public Safety LOIT- 9,703,297 - - - - - - - - 33,595 - - 9,736,892 251 Local Roads & Streets- - 1,781,618 101,082 - - - - - - 43,781 18,968 - 1,945,448 257 LOIT Special Distribution- - - 144,097 - - - - - - 1,257 - - 145,354 258 Human Rights Federal Grant- - - 167,100 - 8,500 - - - - 1,540 - - 177,140 264 COVID-19 Response- - - 5,086,138 - - - - - - - - 1,000,000 6,086,138 265 Local Road & Bridge Grant- - - 1,102,365 - - - - - - 7,642 - 1,522,365 2,632,372 266 MVH Restricted Fund- - 2,985,157 - - - - - - - 12,589 - - 2,997,747 273 Morris PAC / Palais Royale Marketing- - - - - 3,535 - - - - 648 - - 4,183 274 Morris PAC / Self-Promotion- - - - - 37,554 - - - - 1,818 - - 39,372 280 Police Block Grants- - - - - - - - - - 36 - - 36 289 HAZMAT- - - - - - - - - - 243 - - 243 291 Indiana River Rescue- - - - - 54,600 - - - - 2,955 - - 57,555 292 Police Grants- - - - - - - - - - - - - - 294 Regional Police Academy- - - - - 9,350 - - - - 1,106 - - 10,456 295 COPS MORE Grant- - - 180,998 - - 6,919 - - - 594 260 - 188,771 299 Police Federal Drug Enforcement- - - - - - - - - - 723 - - 723 404 County Option Income Tax- 13,764,809 - - - - - - 2,262,160 - 111,181 361,924 - 16,500,074 408 Economic Development Income Tax- 13,405,714 - 12,500 - - 354,660 - - - 163,880 153,272 - 14,090,026 410 Urban Development Action Grant- - - - - - - - - - 361 18,442 - 18,803 655 Project ReLeaf- - - - - 446,136 - - - - 4,176 - - 450,312 705 Police K-9 Unit- - - - - - - - - - 21 - - 21 730 City Cemetery Trust- - - - - - - - - - 259 - - 259 731 Bowman Cemetery- - - - - - - - - - 4,082 - - 4,082 754 Industrial Revolving Fund- - - - - - - - - - - 266,643 - 266,643 Total Special Revenue Funds9,566,845 36,873,820 8,661,191 9,845,412 30,725 4,663,831 1,027,788 400,478 4,121,108 1,819,870 580,562 1,410,345 14,394,233 93,396,208 Debt Service Funds312 2017 Parks Bond Debt Service1,087,915 - 63,774 - - - - - - - (244) - - 1,151,444 350 2018 Fire Station #9 Bond Debt Service- - - - - - - - - - - - 341,231 341,231 672 Century Center Energy Conservation Debt Svc- - 221,437 - - - - - - - 2,552 97,225 93,939 415,154 752 South Bend Redevelopment Authority- - - - - - - - - - 2,351 - 2,870,500 2,872,851 755 South Bend Building Corporation- - - - - - - - - - 3,478 - 2,645,000 2,648,478 17 City of South Bend2020 Revenue by Type by FundFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotal756 2015 Smart Streets Bond Debt Service- - - - - - - - - - 869 - 1,716,000 1,716,869 757 2015 Parks Bond Debt Service- - - - - - - - - - 807 - 375,939 376,746 760 2017 Eddy Street Commons Bond Debt Service- - - - - - - - - - 1,623 - 1,390,625 1,392,248 Total Debt Service Funds1,087,915 - 285,211 - - - - - - - 11,436 97,225 9,433,235 10,915,022 Capital Funds287 Fire Department Capital- - - - - 2,514,908 - - 1,660,000 - 9,151 8,244 - 4,192,303 401 Coveleski Stadium Capital- - - - - - - - - - 144 - - 144 406 Cumulative Capital Development433,812 - 40,795 - - - - - - - 765 - - 475,372 407 Cumulative Capital Improvement- - 219,253 - - - - - - - 5,369 18,750 - 243,373 412 Major Moves Construction- - - 668 - - - - - - 17,411 493,328 - 511,407 416 Morris Performing Arts Center Capital- - - - - 37,554 - - - - 3,981 - 175,579 217,114 450 Palais Royale Historic Preservation- - - - - 6,477 - - - - 617 - - 7,094 451 2018 Fire Station #9 Bond Capital- - - - - - - - - - 2,981 - - 2,981 453 2018 Zoo Bond Capital- - - - - - - - - - 293 - - 293 471 2017 Parks Bond Capital- - - - - - - - - - 72,162 - - 72,162 750 Equipment/Vehicle Leasing- - - - - - - - - - 682 - - 682 759 2017 Eddy Street Commons Bond Capital- - - - - - - - - - 306,537 - - 306,537 Total Capital Funds433,812 - 260,048 668 - 2,558,939 - - 1,660,000 - 420,093 520,322 175,579 6,029,462 Enterprise Funds288 Emergency Medical Services Operating- - - - - - - - - - 10,316 797 - 11,113 600 Consolidated Building Fund- - - - 1,304,739 - 1,140 - - - 17,782 422 - 1,324,083 601 Parking Garages- - - - - 844,835 38,862 - - - 8,089 2,468 - 894,253 610 Solid Waste Operations- - - - - 5,656,106 - - - - 2,362 98,540 250,000 6,007,008 611 Solid Waste Capital- - - - - - - - 375,000 - 946 - 979,213 1,355,159 620 Water Works Operations- - - - - 19,530,007 - 1,788,327 - - 29,477 30,256 83,727 21,461,793 622 Water Works Capital- - - - - 236,907 - - - - 51,626 9,568 3,862,000 4,160,101 624 Water Works Customer Deposit- - - - - - - - - - 11,222 - - 11,222 625 Water Works Sinking (Debt Service)- - - - - - - - - - 8,907 - 1,218,000 1,226,907 626 Water Works Bond Reserve- - - - - - - - - - 12,438 - - 12,438 629 Water Works Reserve Operations & Maintenance- - - - - - - - - - 25,426 - 16,931 42,357 640 Sewer Repair Insurance- - - - - 672,463 - - - - 18,620 - - 691,083 641 Sewage Works Operations- - - - - 36,969,565 - 446,759 - - 80,803 36,100 77,322 37,610,549 642 Sewage Works Capital- - - - - 547,367 - - - - 137,764 17,342 7,911,000 8,613,472 643 Sewage Works Reserve Operations & Maintenance- - - - - - - - - - 48,416 - - 48,416 649 Sewage Sinking (Debt Service)- - - - - - - - 5,743,815 - 41,998 - 8,110,581 13,896,394 653 Sewage Debt Service Reserve- - - - - - - - - - 20,901 - - 20,901 654 Sewage Works Customer Deposit- - - - - - - - - - 4,641 - - 4,641 667 Storm Sewer Fund- - - - - 1,037,898 - - - - 4,831 - - 1,042,729 670 Century Center Operations- - 956,250 - - 924,923 - 68,478 - - 7 5,936 - 1,955,594 671 Century Center Capital- - - - - - - - - - 1,931 - - 1,931 Total Enterprise Funds- - 956,250 - 1,304,739 66,420,070 40,002 2,303,564 6,118,815 - 538,504 201,428 22,508,774 100,392,145 Internal Service Funds222 Central Services- - - - 2,511 6,882,174 - 122,143 - - 10,210 84,210 - 7,101,248 224 Central Services Capital- - - - - - - - - - 50 7,268 207,293 214,611 226 Liability Insurance- - - - - - - 2,914,500 - - 54,492 1,626,433 49,087 4,644,513 278 Police Take Home Vehicle- - - - - 5,480 - - - - 5,998 - - 11,478 18 City of South Bend2020 Revenue by Type by FundFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotal279 IT / Innovation / 311 Call Center- - - - - 111,796 - 6,656,930 - - 21,431 53,757 - 6,843,915 711 Self-Funded Employee Benefits- - - - - 15,885,258 - - - - 89,646 373,523 - 16,348,427 713 Unemployment Compensation- - - - - 6,899 - - - - 1,187 - - 8,087 714 Parental Leave Fund- - - - - 244,090 - - - - 751 - - 244,841 Total Internal Service Funds- - - - 2,511 23,135,697 - 9,693,573 - - 183,765 2,145,191 256,380 35,417,117 Fiduciary Funds701 Fire Pension- - 4,323,533 - - - - - - - 2,205 - - 4,325,739 702 Police Pension- - 6,048,813 - - - - - - - 3,126 6,284 - 6,058,223 Total Fiduciary Funds- - 10,372,346 - - - - - - - 5,331 6,284 - 10,383,961 Total City Funds51,748,694 36,873,820 25,373,039 10,037,177 1,619,205 101,247,133 1,073,088 20,960,750 11,899,923 3,177,302 2,048,960 6,087,040 59,273,492 331,419,621 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area (Airport) 16,814,400 - 381,500 13,844 - - - - 4,345,059 2,250 199,544 252,995 35,560 22,045,151 422 TIF - West Washington237,261 - - - - - - - - - 8,861 300 - 246,422 429 TIF - River East Development Area (NE Dev) 2,997,091 - - - - - - - - - 62,271 - - 3,059,362 430 TIF - Southside Development #13,081,721 - - - - - - - - - 89,378 - - 3,171,100 435 TIF - Douglas Road- - - - - - - - - - 1,154 - - 1,154 436 TIF - River East Residential (NE Res)5,308,975 - - - - - - - - - 15,060 - - 5,324,035 Total Tax Increment Financing Funds 28,439,449 - 381,500 13,844 - - - - 4,345,059 2,250 376,267 253,295 35,560 33,847,224 Redevelopment Funds 433 Redevelopment General- 24,117 - - - - - - - 1,449,512 11,827 - 150,000 1,635,456 439 Certified Technology Park- - - - - - - - - - 96 - - 96 452 2018 TIF Park Bond Capital- - - - - - - - - - 28,865 - - 28,865 454 Airport Urban Enterprise Zone- - - - - - - - - - 3,540 - - 3,540 Total Redevelopment Funds- 24,117 - - - - - - - 1,449,512 44,329 - 150,000 1,667,957 Debt Service Funds 315 Airport 2003 Debt Reserve- - - - - - - - - - 9,075 - - 9,075 328 SBCDA 2003 Debt Reserve- - - - - - - - - - 15,173 - - 15,173 351 2018 TIF Park Bond Debt Service- - - - - - - - - - 8,934 - - 8,934 352 2019 South Shore Double Tracking Debt Service- - - - - - - - - - 13 - 488,171 488,184 353 2020 TIF Library Bond Debt Service Reserve- - - - - - - - - - 2 - 326,938 326,939 Total Debt Service Funds- - - - - - - - - - 33,197 - 815,109 848,306 Total Redevelopment Commission Funds 28,439,449 24,117 381,500 13,844 - - - - 4,345,059 1,451,762 453,793 253,295 1,000,669 36,363,487 Grand Total80,188,143 36,897,937 25,754,539 10,051,021 1,619,205 101,247,133 1,073,088 20,960,750 16,244,982 4,629,063 2,502,753 6,340,335 60,274,160 367,783,108 19 Revenue Type 2020 Actual Revenue Percent of Total Charges for Services 101,247,133$ 27.53% Transfers In / Allocations 81,234,910 22.09% Property Taxes 80,188,143 21.80% Local Income Taxes 36,897,937 10.03% Other Taxes 25,754,539 7.00% Debt Proceeds 16,244,982 4.42% Grants/ Intergov. 10,051,021 2.73% Other Income 9,032,627 2.46% Donations 4,629,063 1.26% Interest Earnings 2,502,753 0.68% Total 367,783,108$ 100.00% City of South Bend 2020 Revenue Summary Revenue by Type 27.53% Charges for Services 22.09% Transfers In / Allocations 21.80% Property Taxes 10.03% Local Income Taxes 7.00% Other Taxes 4.42% Debt Proceeds 2.73% Grants/ Intergov. 2.46% Other Income 1.26% Donations 0.68% Interest Earnings 20 Fund Type 2012/pay 2013 2013/pay 2014 2014/pay 2015 2015/pay 2016 2016/pay 2017 2017/pay 2018 2018/pay 2019 2019/pay 2020 Civil City Funds 45,189,966 45,002,931 46,171,932 49,067,532 49,858,701 51,877,631 54,376,009 51,748,694 TIF Funds 24,790,322 27,031,090 24,742,902 27,640,882 26,234,941 28,911,164 28,228,570 28,439,449 Total 69,980,288$ 72,034,021$ 70,914,835$ 76,708,416$ 77,136,347$ 80,788,795$ 82,604,579$ 80,188,143$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual General Fund 3,503,778 3,671,422 4,282,212 4,620,384 6,208,332 6,332,487 6,340,990 6,221,791 Parks & Recreation Fund 696,009 729,389 884,835 926,268 - - - - Football Hall of Fame 71,468 85,677 220,578 112,116 - - - - Cumulative Capital Develop. 46,055 46,692 52,191 53,040 - - - - Total 5,439,816$ 5,711,808$ 6,208,332$ 6,332,487$ 6,340,990$ 6,221,791$ 6,340,990$ 6,221,791$ Payment in Lieu of Taxes (PILOT) payments are made from the Water Works and Wastewater funds to the General Fund representing property tax payments to the City. Starting in 2017, PILOT is only allowed to be collected in the General Fund. Fixed assets, net of accumulated depreciation as reported in the prior year will serve as the assessed value for the purpose of determining PILOT multiplied by the tax rate. (see Indiana Code Title 36. Local Government § 36-3-2-10) 0 $10 M $20 M $30 M $40 M $50 M $60 M $70 M $80 M $90 M Property Tax Collections TIF Funds Civil City Funds 0 $1 M $2 M $3 M $4 M $5 M $6 M $7 M 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual Payment in Lieu of Taxes (PILOT) 21 The County Economic Development Income Tax (CEDIT) rate increased from .2% to .4% of wages effective for fiscal year 2010. The Public Safety Local Option Income Tax (PS LOIT) rate of .25% of wages was adopted effective for fiscal year 2010. The County Option Income Tax (COIT) rate of .4% of wages has not changed. The CEDIT amounts are reported gross before any deduction for the City share of the PSAP bond debt service. Beginning in 2017, COIT is the expenditure rate, PS LOIT is the public safety expenditure rate and EDIT is the economic development revenue rate. The taxes have been renamed Local Income Taxes (LIT). Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual CEDIT 8,177,352 8,796,821 9,031,709 9,594,602 10,433,361 11,885,489 12,558,746 13,429,831 COIT 7,846,939 8,645,811 8,859,912 9,454,023 10,459,265 12,339,734 12,879,847 13,764,809 PS LOIT 5,892,386 6,380,029 6,466,190 6,791,160 7,467,618 8,487,336 9,205,130 9,703,297 Total 24,507,308$ 25,839,785$ 28,527,005$ 30,274,493$ 30,274,493$ 32,712,559$ 34,643,723$ 36,897,937$ 0 $5 M $10 M $15 M $20 M $25 M $30 M $35 M $40 M 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual Local Income Taxes PS LOIT COIT CEDIT 22 Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual Motor Vehicle Highway 3,006,122 3,682,329 3,679,371 3,640,561 3,829,167 4,717,972 2,176,158 1,919,245 MVH Restricted Fund - - - - - - 2,176,158 1,919,245 Local Roads & Streets 1,001,871 1,017,383 1,045,516 1,046,446 1,334,565 1,827,580 1,858,579 1,781,618 Total 4,007,993$ 4,699,712$ 4,724,887$ 4,687,007$ 5,163,733$ 6,545,552$ 6,210,894$ 5,620,107$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual Motor Vehicle Highway 2,045,213 1,637,707 2,135,441 2,006,547 2,211,731 2,152,758 1,032,893 1,065,913 MVH Restricted Fund - - - - - - 1,032,893 1,065,913 Total 2,045,213$ 1,637,707$ 2,135,441$ 2,006,547$ 2,211,731$ 2,152,758$ 2,065,786$ 2,131,825$ 0 $1 M $2 M $3 M $4 M $5 M $6 M $7 M 2013 2014 2015 2016 2017 2018 2019 2020 Gasoline Tax Motor Vehicle Highway MVH Restricted Fund Local Roads & Streets 0 $1 M $1 M $2 M $2 M $3 M 2013 2014 2015 2016 2017 2018 2019 2020 Wheel Tax MVH Restricted Fund Motor Vehicle Highway 23 Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual River West TIF - - 492,000 396,000 394,000 395,000 395,000 381,500 Cumulative Capital Impr.150,000 150,000 150,000 150,000 150,000 - - - Century Center Operating 1,313,436 1,343,450 1,313,450 1,313,450 1,275,000 1,275,000 1,275,000 956,250 Century Center Debt Service - - - - - 221,437 235,000 221,437 Total 1,463,436$ 1,493,450$ 1,955,450$ 1,859,450$ 1,819,000$ 1,891,437$ 1,905,000$ 1,559,187$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual General Fund 599,027$ 599,027$ 599,027$ 599,005$ 599,027$ 599,027$ 599,027$ -$ 0 $1 M $1 M $2 M $2 M $3 M 2013 2014 2015 2016 2017 2018 2019 2020 Hotel/Motel Taxes Cumulative Capital Impr. Century Center Debt Service Century Center Operating River West TIF $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 2013 2014 2015 2016 2017 2018 2019 2020 Riverboat Gaming Tax 24 General Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual Excise 66,400 63,817 64,350 74,432 71,082 83,259 78,689 113,223 Gallonage 198,867 200,108 211,919 214,542 224,717 217,717 225,083 245,951 Total 265,268$ 263,925$ 276,269$ 288,974$ 295,799$ 300,976$ 303,771$ 359,174$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual General Fund 74,034 72,948 69,269 70,289 67,068 64,467 63,007 59,796 Cumulative Capital Impr. 271,457 267,475 253,987 257,727 245,915 236,379 231,026 219,253 Total 345,490$ 340,424$ 323,256$ 328,017$ 312,982$ 300,846$ 294,034$ 279,050$ $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 2013 2014 2015 2016 2017 2018 2019 2020 Liquor Excise and Gallonage Tax Gallonage Excise $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 2013 2014 2015 2016 2017 2018 2019 2020 Cigarette Tax Cumulative Capital Impr. General Fund 25 Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual General Fund $2,398,138 $2,585,849 $2,564,703 $2,652,855 $2,830,864 $2,966,836 $3,042,377 $3,112,966 Parks & Recreation 476,490 518,334 514,154 531,810 645,627 698,073 715,834 732,428 2017 Park Bond Debt Svc - - - - - 30,753 49,841 47,242 Hall of Fame Debt Service 55,942 35,030 62,231 59,891 37,503 18,682 - - Cumulative Capital Develop. 30,633 30,316 29,440 29,668 31,219 31,802 32,435 33,244 Total 2,961,203$ 3,169,529$ 3,170,529$ 3,274,224$ 3,545,213$ 3,746,146$ 3,840,487$ 3,925,881$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual General Fund $721,472 $675,324 $758,554 $675,904 $640,824 $613,035 $742,740 $707,029 Parks & Recreation 143,350 135,370 152,070 135,496 146,151 144,242 174,758 172,153 2017 Park Bond Debt Svc - - - - - 6,354 24,369 16,532 Hall of Fame Debt Service 11,374 10,653 11,963 10,657 10,333 10,023 - - Cumulative Capital Develop. 9,216 7,918 8,708 7,559 7,067 6,571 7,918 7,551 Total 885,412$ 829,265$ 931,295$ 829,616$ 804,375$ 780,226$ 949,785$ 903,265$ 0 $1 M $1 M $2 M $2 M $3 M $3 M $4 M $4 M $5 M 2013 2014 2015 2016 2017 2018 2019 2020 Vehicle/Aircraft Excise Tax Cumulative Capital Develop. Hall of Fame Debt Service 2017 Park Bond Debt Svc Parks & Recreation General Fund $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 2013 2014 2015 2016 2017 2018 2019 2020 Commercial Vehicle Excise Tax Cumulative Capital Develop. Hall of Fame Debt Service 2017 Park Bond Debt Svc Parks & Recreation General Fund 26 Revenue Type 2020 Actual Revenue Percent of Total Sewage Works 39,227,293$ 38.74% Internal Service Funds 23,135,697 22.85% Water Works 19,766,914 19.52% General Government 11,199,657 11.06% Solid Waste 5,656,106 5.59% Century Center 924,923 0.91% Parking Garages 844,835 0.83% Morris Performing Arts Center 396,388 0.39% Palais Royale Ballroom 95,320 0.11% Total 101,247,133$ 100.00% City of South Bend 2020 Revenue Summary Charges for Services 38.74% Sewage Works 22.85% Internal Service Funds 19.52% Water Works 11.06% General Government 5.59% Solid Waste 0.91% Century Center 0.83% Parking Garages 0.39% Morris Performing Arts Center 0.11% Palais Royale … 27 Revenue Type 2020 Actual Revenue Percent of Total Emergency Medical Service 3,491,328$ 31.17% Fire Department 2,570,895 22.96% Golf Courses 1,600,723 14.29% Parks & Recreation 1,159,739 10.36% Community Investment 861,309 7.69% Streets & Sewers 736,611 6.58% Engineering 415,210 3.71% Police Department 173,972 1.55% Legal Department 135,710 1.21% Animal Resource Center 43,360 0.39% Human Rights 8,500 0.08% General City 2,300 0.01% Total 11,199,657$ 100.00% City of South Bend 2020 Revenue Summary Charges for Services - Governmental 31.17% Emergency Medical Service 22.96% Fire Department 14.29% Golf Courses 10.36% Parks & Recreation 7.69% Community Investment 6.58% Streets & Sewers 3.71% Engineering 28 Revenue Type 2020 Actual Revenue Percent of Total Self-Funded Employee Benefits 15,885,258$ 68.66% Central Services 6,882,174 29.75% Parental Leave 244,090 1.06% Innovation & Technology 111,796 0.48% Unemployment Comp 6,899 0.03% Police Take Home Vehicle 5,480 0.02% Total 23,135,697$ 100.00% City of South Bend 2020 Revenue Summary Charges for Services - Internal Service Funds 68.66% Self-Funded Employee Benefits 29.75% Central Services 1.06% Parental Leave 0.48% Innovation & Technology 0.03% Unemployment Comp 0.02% Police Take Home Vehicle 29 City of South Bend, IndianaLicensing & Fee RevenueHistorical Summary 2007-2020License Type2007 Actual $Revenue2008 Actual $Revenue2009 Actual $Revenue2010 Actual $Revenue2011 Actual $Revenue2012 Actual $Revenue2013 Actual $Revenue2014 Actual $Revenue2015 Actual $Revenue2016 Actual $Revenue2017Actual $Revenue2018Actual $Revenue2019Actual $Revenue2020Actual $RevenueAdult Business 3,335 2,525 3,590 1,560 2,020 2,525 2,525 2,020 2,020 2,020 2,020 2,070 2,020 2,020 Alarm Agents1,848 1,815 3,005 2,363 2,985 4,523 5,341 5,711 5,906 5,775 5,486 5,558 5,486 5,206 Arborist/Tree Service2,293 2,541 2,738 3,479 2,769 3,394 3,634 3,423 3,628 3,838 3,684 3,810 3,390 3,514 Automotive Repair/Service Center17,740 17,765 23,685 19,870 14,360 19,535 19,280 18,410 19,055 17,950 17,700 17,500 17,615 15,955 Busker or Sidewalk Performer- - - - - - - 275 - - - - - - Carnivals & Circuses- - - - - - - - - - 115 115 - - Charitable Solicitation750 610 455 560 583 765 460 610 660 700 310 200 205 150 Food Vending Machines (per location)- - - - - - - - 5,100 5,584 5,780 4,916 6,024 5,332 Food Vending Vehicle (per vehicle)665 103 943 1,282 835 647 707 717 647 712 433 222 135 154 Hotel & Motel (per establishment)1,653 1,587 2,485 1,762 1,342 1,729 1,629 1,805 1,710 1,662 1,810 2,010 1,910 1,919 Itinerant Restaurant- 15 10 10 10 5 5 5 5 5 5 5 5 - Lawn Parking (10 or more cars) flat rate2,254 2,730 3,864 6,445 6,730 7,779 7,865 6,820 7,333 7,578 9,308 9,059 8,835 - Lawn Parking (under 10 cars) per parking space754 1,894 2,185 3,171 4,549 3,829 2,455 3,215 3,586 2,842 2,661 3,366 4,403 - Massage Establishment375 565 1,531 1,279 1,685 1,911 1,605 1,865 2,365 1,635 1,440 2,075 2,460 2,980 Massage Technician911 1,063 1,396 1,150 1,141 1,239 1,120 1,048 1,483 1,478 1,685 1,688 1,605 1,488 Mobile Food Truck- - - - - - - - - 2,120 3,655 3,993 4,233 4,570 Open Air Business (per location)520 510 520 634 403 543 713 2,840 2,405 1,670 1,783 645 1,107 750 Peddlers/Canvassers1,855 1,998 1,835 2,770 4,425 4,305 2,671 2,745 2,325 910 780 540 2,535 305 Performing Animal Exhibitions- - - - - - - 48 - - - - - - Pet Shop Business License430 435 753 440 145 580 580 580 580 290 159 280 1,000 700 Pool Halls110 105 105 110 100 - - - - - - - - - Precious Metal Dealer325 648 650 686 330 1,183 973 1,048 568 568 568 568 475 480 Public Parking Facility (per facility)1,363 1,360 1,456 1,363 1,715 991 690 680 709 781 704 595 635 425 Restaurant32,812 32,506 39,629 39,588 40,482 41,249 39,624 39,509 39,793 40,298 41,991 43,519 42,758 39,003 Rubbish/Garbage Removal6,996 6,542 8,240 3,277 9,764 6,540 6,087 6,725 6,868 7,206 7,456 7,621 8,086 7,300 Scrap Metal/Junk Dealers2,935 4,088 4,795 4,380 4,443 4,085 4,070 3,065 3,300 2,810 2,560 2,800 2,055 1,550 Second Hand Dealers (per year)2,382 2,434 3,837 4,113 2,032 3,893 4,690 4,852 4,456 3,897 3,700 3,360 2,783 2,374 Self Service Laundry1,726 1,723 1,984 1,770 1,711 1,836 1,907 1,854 2,048 1,920 2,078 1,660 1,579 1,635 Tattoo & Piercing Artists- - - - - - 520 495 468 480 965 763 770 1,123 Tattoo & Piercing Establishments- - - - - - 255 155 155 155 410 310 310 565 Taxicab - Companies275 250 250 300 350 800 1,100 800 800 700 490 200 200 205 Taxicab - Drivers2,369 2,634 3,119 2,814 2,720 3,205 3,347 2,481 2,557 2,176 1,366 714 545 336 Taxicab - Vehicles6,600 7,480 8,085 7,865 8,920 9,350 9,350 7,915 9,110 8,130 3,750 1,315 1,265 875 Transient Merchant 1,320 625 910 1,180 905 1,325 1,310 750 895 625 755 895 750 615 Vehicle Removal Service910 780 663 1,055 730 923 663 923 935 990 780 533 390 395 Total95,506$ 97,331$ 122,718$ 115,276$ 118,184$ 128,689$ 125,176$ 123,389$ 131,467$ 127,503$ 126,385$ 122,901$ 125,567$ 101,922$ Note: Business license actual revenue includes application fee transactions and late charges if applicable.30 City of South Bend, IndianaLicensing & Fee RevenueHistorical Summary 2007-2020License TypeAdult BusinessAlarm AgentsArborist/Tree ServiceAutomotive Repair/Service CenterBusker or Sidewalk PerformerCarnivals & CircusesCharitable SolicitationFood Vending Machines (per location)Food Vending Vehicle (per vehicle)Hotel & Motel (per establishment)Itinerant RestaurantLawn Parking (10 or more cars) flat rateLawn Parking (under 10 cars) per parking spaceMassage EstablishmentMassage TechnicianMobile Food TruckOpen Air Business (per location)Peddlers/CanvassersPerforming Animal ExhibitionsPet Shop Business LicensePool HallsPrecious Metal DealerPublic Parking Facility (per facility)RestaurantRubbish/Garbage RemovalScrap Metal/Junk DealersSecond Hand Dealers (per year)Self Service LaundryTattoo & Piercing ArtistsTattoo & Piercing EstablishmentsTaxicab - CompaniesTaxicab - DriversTaxicab - VehiclesTransient Merchant Vehicle Removal ServiceTotalNote: Business license actual revenue includes application fee transactions and late charges if applicable.2007ActualNo. Sold2008ActualNo. Sold2009ActualNo. Sold2010ActualNo. Sold2011ActualNo. Sold2012ActualNo. Sold2013ActualNo. Sold2014ActualNo. Sold2015ActualNo. Sold2016ActualNo. Sold2017ActualNo. Sold2018ActualNo. Sold2019ActualNo. Sold2020ActualNo. Sold6 5 5 5 5 5 5 4 4 4 4 4 4 4 25 25 28 28 45 58 64 70 73 71 67 69 68 64 29 35 34 36 40 46 47 42 43 47 44 44 41 44 95 92 108 94 95 99 93 94 95 89 85 85 85 78 - - - - - - - 12 - - - - - - - - - - - - - - - - 1 1 - - 12 13 10 11 16 16 11 13 14 14 8 4 4 3 - - - - - - - - 4 4 4 4 4 4 3 1 5 6 6 2 2 2 2 2 2 4 1 1 19 18 17 19 19 17 18 18 17 17 19 20 19 19 3 3 2 2 2 1 1 1 1 1 1 1 1 - 87 110 148 83 70 65 83 40 70 71 62 90 65 - 99 197 235 72 46 34 28 30 31 28 21 33 39 - 3 5 11 10 16 15 9 9 13 8 8 10 12 16 16 18 25 18 22 21 15 13 21 19 22 21 21 20 - - - - - - - - - 4 11 10 12 9 17 16 15 24 15 17 19 85 66 48 44 13 25 20 50 41 56 69 83 87 63 59 54 26 21 18 51 6 - - - - - - - 1 - - - - - - 3 3 3 4 3 4 4 4 4 2 1 2 4 4 2 1 1 1 1 - - - - - - - - - 5 7 7 7 11 16 15 13 7 7 7 7 6 6 15 16 16 15 15 11 10 9 9 9 8 7 7 5 466 428 494 487 517 518 502 517 505 510 521 536 508 451 - 17 23 18 19 19 15 13 11 12 10 11 10 8 16 23 18 17 17 17 15 13 13 12 11 12 11 10 21 18 29 25 32 31 33 37 34 29 28 26 23 20 8 8 10 9 9 9 9 9 9 9 10 8 8 9 - - - - - - 4 6 6 6 9 10 9 12 - - - - - - 1 1 1 1 2 3 2 3 11 11 11 12 12 8 11 8 8 7 6 2 2 2 155 173 205 184 175 158 165 124 126 104 65 37 23 16 120 136 147 142 180 170 180 168 165 147 68 16 26 9 9 9 10 9 9 12 8 6 7 7 7 7 6 5 8 6 5 8 7 7 5 7 7 8 6 4 3 3 1,303 1,435 1,678 1,415 1,487 1,463 1,435 1,428 1,420 1,323 1,183 1,119 1,100 851 31 City of South Bend, IndianaLicensing & Fee RevenueHistorical Summary 2007-2020License TypeAdult BusinessAlarm AgentsArborist/Tree ServiceAutomotive Repair/Service CenterBusker or Sidewalk PerformerCarnivals & CircusesCharitable SolicitationFood Vending Machines (per location)Food Vending Vehicle (per vehicle)Hotel & Motel (per establishment)Itinerant RestaurantLawn Parking (10 or more cars) flat rateLawn Parking (under 10 cars) per parking spaceMassage EstablishmentMassage TechnicianMobile Food TruckOpen Air Business (per location)Peddlers/CanvassersPerforming Animal ExhibitionsPet Shop Business LicensePool HallsPrecious Metal DealerPublic Parking Facility (per facility)RestaurantRubbish/Garbage RemovalScrap Metal/Junk DealersSecond Hand Dealers (per year)Self Service LaundryTattoo & Piercing ArtistsTattoo & Piercing EstablishmentsTaxicab - CompaniesTaxicab - DriversTaxicab - VehiclesTransient Merchant Vehicle Removal ServiceTotalNote: Business license actual revenue includes application fee transactions and late charges if applicable.Current License FeeEstimate Revenue Per License Estimated Cost Per License $500 per year505$ 98$ $75 per year81$ 38$ $60 per year, $3.50 vehicle83$ 158$ $200 per year207$ 308$ $20 in 2014; no longer in existencen/a n/a$105 per yearn/a n/a$45 per year51$ 38$ $40 per machine (4 businesses with machines in various locations)1,506$ 38$ $65 per vehicle (2 companies with multiple vehicles)135$ 38$ $95 per year101$ 232$ $5 application fee, license cost recorded with restaurant fee revenue5$ 38$ $50 per game (10% discount for season)136$ 29$ $3 per space (10% discount for season)113$ 29$ $200 per year205$ 38$ $75 per year76$ 38$ $525/1 year, $50/1 day, $130/30 days, $200/90 days353$ 38$ $45 private property, $40 public (Open air businesses are donation boxes or an individual or business setting up a stand or tent to sell goods outdoors)44$ 38$ $50 general, $5 for veterans50$ 38$ $85 per yearn/a n/a$140 per year250$ 3$ $100 per yearn/a n/a$75 per year79$ 278$ $80 per year91$ 38$ $90/up to 150 guests, $110/more than 150, $5/not-for-profits (schools, churches, VFW), $30 for live entertainment84$ 1,063$ $60 per vehicle & $10 inspection (10 companies with multiple vehicles)809$ 38$ $250 per year187$ 38$ $115 per year, additional $40.00 for outdoor display121$ 488$ $3 per machine, $45 per establishment197$ 53$ $125 initial, $75 renew86$ 38$ $250 initial, $150 renew155$ 38$ $100 per company100$ 38$ $21 per driver24$ 200$ 1st inspection $55 per vehicle, re-inspection for vehicles failing 1st inspection $25 per vehicle49$ 190$ $135 single location, $50 Christmas trees/wreaths125$ 68$ $125 per year130$ 38$ 32 License Type 2020 Actual Revenue Percent of Total Restaurant 39,003$ 38.27% Automotive Repair/Service Center 15,955 15.65% Rubbish/Garbage Removal 7,300 7.16% Food Vending Machines 5,332 5.23% Alarm Agents 5,206 5.11% Mobile Food Truck 4,570 4.48% Other Licenses (less than $1,000) 4,539 4.45% Arborist/Tree Service 3,514 3.45% Massage Establishment 2,980 2.92% Second Hand Dealers 2,374 2.33% Adult Business 2,020 1.98% Hotel & Motel 1,919 1.88% Self Service Laundry 1,635 1.60% Scrap Metal/Junk Dealers 1,550 1.52% Massage Technician 1,488 1.46% Taxicab 1,416 1.39% Tattoo Artists 1,123 2.51% Total 101,922$ 100.00% City of South Bend 2020 Revenue Summary Business Licensing Revenue 38.27% Restaurant 15.65% Automotive Repair/Service Center 7.16% Rubbish/Garbage Removal 5.23% Food Vending Machines 5.11% Alarm Agents 4.48% Mobile Food Truck 4.45% Other Licenses (less than $1,000) 3.45% Arborist/Tree Service 2.92% Massage Establishment 2.33% Second Hand Dealers 1.98% Adult Business 33 Name of Applicant License Fees Collected Date Issued License Issued License No.Active Suspension Fines Collected Little Denmark 505.00$ 5/29/2020 1 20-432 Yes No None Peaches 505.00$ 7/30/2020 1 20-8246 Yes No None Romantix Adult Emporium 505.00$ 7/30/2020 1 20-1574 Yes No None Torch Lounge 505.00$ 7/30/2020 1 20-8247 Yes No None Total 2,020.00$ 4 All applications are reviewed and approved by: • Area Plan of Commission • Police Dept. • Fire Dept. • Legal Dept. • Mayor's Office City of South Bend, Indiana Adult Business License Summary December 31, 2020 34 South Bend Animal Resource CenterLicensing & Fees RevenueHistorical Summary 2007-2020License Type2007 Actual $Revenue2008 Actual $Revenue2009 Actual $Revenue2010 Actual $Revenue2011 Actual $Revenue2012 Actual $Revenue2013 Actual $Revenue2014 Actual $Revenue2015 Actual $Revenue2016 Actual $Revenue2017Actual $Revenue2018Actual $Revenue2019Actual $Revenue2020Actual $RevenueAnimal Adoption Fee 22,299 32,996 24,819 21,958 16,209 11,164 11,583 11,982 13,910 16,924 25,236 32,835 32,473 19,908 Animal Surrenders/Euthanasia Fee2,883 2,175 4,422 3,841 4,180 5,708 7,349 7,787 9,729 10,081 7,785 8,130 8,316 6,500 Dangerous Dog License Fees3,425 2,577 3,430 3,560 2,196 2,640 1,215 615 - - - - - - Micro Chipping for Pets3,851 2,944 3,445 3,829 3,386 3,048 2,156 3,660 4,161 3,255 4,100 3,670 3,770 3,507 Pet Licenses12,079 9,561 17,830 16,819 17,668 17,792 17,244 15,993 22,035 19,545 25,178 29,607 32,497 24,835 Pick Up Fees (unwanted pets)750 408 260 505 260 80 2,347 2,682 460 690 480 560 720 340 Reclaim Fee for Impounded Pets11,648 6,872 10,931 9,659 10,230 5,337 2,805 4,778 3,934 4,750 6,375 6,315 6,730 6,090 Total56,935$ 57,533$ 65,137$ 60,171$ 54,129$ 45,769$ 44,699$ 47,497$ 54,229$ 55,245$ 69,154$ 81,117$ 84,506$ 61,180$ * Pet Licensing Fees: Residential Altered annual fee: 1 pet $15 / 2-4 pets $25 / 5-8 pets $50 / 9-12 pets $100 / 13-16 pets $125 / 17-19 pets $150, Residential Non-altered annual fee: 1 pet $50 / up to 3 pets $300** Return to Owner Fees: 1st redemption $15 / 2nd $50 / 3rd $75 / 4th and subsequent $10035 South Bend Animal Resource CenterLicensing & Fees RevenueHistorical Summary 2007-2020License TypeAnimal Adoption FeeAnimal Surrenders/Euthanasia FeeDangerous Dog License FeesMicro Chipping for PetsPet LicensesPick Up Fees (unwanted pets)Reclaim Fee for Impounded PetsTotal* Pet Licensing Fees: Residential Altered annual fee: 1 pet $15 / 2-4 pets $25 / 5-8 pets $50 / 9-12 pets $100 / 13-16 pets $125 / 17-19 pets $150, Residential Non-altered annual fee: 1 pet $50 / up to 3 pets $300** Return to Owner Fees: 1st redemption $15 / 2nd $50 / 3rd $75 / 4th and subsequent $1002007ActualNo. Sold2008ActualNo. Sold2009ActualNo. Sold2010ActualNo. Sold2011ActualNo. Sold2012ActualNo. Sold2013ActualNo. Sold2014ActualNo. Sold2015ActualNo. Sold2016ActualNo. Sold2017ActualNo. Sold2018ActualNo. Sold2019ActualNo. Sold2020ActualNo. Sold330 437 357 332 247 195 257 296 284 261 383 532 565 292 1,620 1,304 925 1,038 1,013 852 650 389 460 455 390 403 417 323 68 42 47 53 36 38 18 8 - - - - - - 193 147 172 191 924 702 118 183 203 163 226 180 190 176 2,109 1,212 1,485 1,381 1,390 1,426 1,296 1,202 816 700 769 1,183 1,051 848 - - - - - - - - 12 18 12 14 18 9 500 300 413 418 405 316 342 148 202 215 275 257 278 239 4,820 3,442 3,399 3,413 4,015 3,529 2,681 2,226 1,977 1,812 2,055 2,569 2,519 1,887 36 South Bend Animal Resource CenterLicensing & Fees RevenueHistorical Summary 2007-2020License TypeAnimal Adoption FeeAnimal Surrenders/Euthanasia FeeDangerous Dog License FeesMicro Chipping for PetsPet LicensesPick Up Fees (unwanted pets)Reclaim Fee for Impounded PetsTotal* Pet Licensing Fees: Residential Altered annual fee: 1 pet $15 / 2-4 pets $25 / 5-8 pets $50 / 9-12 pets $100 / 13-16 pets $125 / 17-19 pets $150, Residential Non-altered annual fee: 1 pet $50 / up to 3 pets $300** Return to Owner Fees: 1st redemption $15 / 2nd $50 / 3rd $75 / 4th and subsequent $100Current License FeeEstimate Revenue Per License Estimated Cost Per License $85/Dogs, $100/Puppies, $65/Cats (Pre 8-1-14: $75/Dogs, $60/Cats) 57$ 38$ $20 per animal (Pre 8-1-14: $10) 20$ 38$ Dangerous Dog License eliminated in 2015 n/a n/a$20 per pet20$ 38$ *See fee structure below (Pre 8-1-14: $10 - $25 per pet) 31$ 37.65$ $40 per pet (Pre 2015: $20 per pet) 40$ 38$ **See fee structure below (Pre 8-1-14: $20 licensed, $30 unlicensed, $50 subsequent) 24$ 38$ 37 Revenue Type 2020 Actual Revenue Percent of Total Pet Licenses 24,835$ 40.59% Animal Adoption 19,908 32.54% Animal Surrender 6,500 10.62% Reclaim Fee for Impounded Pets 6,090 9.95% Micro Chipping for Pets 3,507 5.73% Pick Up Fees (unwanted pets) 340 0.57% Total 61,180$ 100.00% City of South Bend 2020 Revenue Summary Animal Resource Center Licensing & Fees 40.59% Pet Licenses 32.54% Animal Adoption 10.62% Animal Surrender 9.95% Reclaim Fee for Impounded Pets 5.73% Micro Chipping for Pets 0.57% Pick Up Fees (unwanted pets) 38 Revenue Type # of Permits/Fees 2020 Actual Revenue Percent of Total Revenue Building Permits 3,667 569,848$ 43.86% Heating Permits 2,598 224,311 17.27% Electric Permits 1,723 153,174 11.79% Plumbing Permits 1,775 112,602 8.67% Contractor Registrations 880 110,000 8.47% Contractor Licenses 359 44,875 3.45% Registrations 229 28,500 2.19% Penalties 92 16,229 1.25% Sign Permits 106 12,195 0.94% Fence Permits 251 11,337 0.87% Demolition Permits 199 11,094 0.85% Test Filing Fees 47 2,250 0.17% Violation Fines 5 1,200 0.09% NE Neighborhood Plan Review 5 800 0.06% Moving Permits 3 375 0.03% Improvement Location Permits 8 325 0.03% Zoning Documentation Fees 1 50 0.01% Total 11,948 1,299,165$ 100.00% City of South Bend 2020 Revenue Summary Building Permits & Fees 43.86% Building Permits 17.27% Heating Permits 11.79% Electric Permits 8.67% Plumbing Permits 8.47% Contractor Registrations 3.45% Contractor Licenses 2.19% Registrations 39 City of South BendCode Enforcement ViolationsYear to DateMonth Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TotalViolation Revenue by TypeLitter Illegal Dumping 6,378 3,278 8,161 10,400 11,034 8,901 20,304 13,762 11,611 9,904 11,803 5,827 121,362 Other2,833 3,000 600 200 1,100 100 360 300 900 550 50 350 10,343 Civil Penalty- - 1,250 - - - - 2,250 - - - 5,500 9,000 Litter Fine250 500 - 1,250 24 500 1,750 250 1,250 - 2,000 - 7,774 Sub Total9,460$ 6,778$ 10,011$ 11,850$ 12,158$ 9,501$ 22,414$ 16,562$ 13,761$ 10,454$ 13,853$ 11,677$ 148,478$ Sub-standard Housing Civil Penalty11,533 1,000 10,250 5,500 - 5,000 10,000 16,557 5,656 7,156 5,356 36,943 114,952 Demolition- 12,988 - - - - - 982 1,297 - 808 - 16,074 Failure to Complete Repairs124 - 100 250 - - - 2,150 - 1,100 - - 3,724 Sub Total11,657$ 13,988$ 10,350$ 5,750$ -$ 5,000$ 10,000$ 19,689$ 6,953$ 8,256$ 6,164$ 36,943$ 134,750$ Grass and Weeds Park Maint Charges746 849 679 509 754 340 7,109 5,466 4,414 2,591 3,365 2,037 28,858 Grass Citation/Fines1,000 1,250 - 750 1,000 250 2,500 1,500 1,000 250 1,150 774 11,424 Other- - - 100 - - - - 100 - 50 - 250 Sub Total1,746$ 2,099$ 679$ 1,359$ 1,754$ 590$ 9,609$ 6,966$ 5,514$ 2,841$ 4,565$ 2,811$ 40,532$ Vegetation Illegal Dumping2,243 1,828 1,137 1,489 1,623 1,808 4,134 4,473 2,263 2,800 3,532 2,435 29,764 Other300 - - - 200 - - - - - 50 50 600 Sub Total2,543$ 1,828$ 1,137$ 1,489$ 1,823$ 1,808$ 4,134$ 4,473$ 2,263$ 2,800$ 3,582$ 2,485$ 30,364$ Continuous Enforcement Grass Citation/Fines250 250 - 927 500 177 2,031 854 250 - 500 177 5,916 Park Maint Charges340 245 170 509 340 340 849 340 170 170 699 20 4,189 Sub Total590$ 495$ 170$ 1,436$ 840$ 517$ 2,880$ 1,194$ 420$ 170$ 1,199$ 197$ 10,105$ Secure Property Boarding- 286 143 - 469 361 499 429 - 677 248 - 3,112 Sub Total-$ 286$ 143$ -$ 469$ 361$ 499$ 429$ -$ 677$ 248$ -$ 3,112$ Trash Can Trash Can Ticket- 50 - - - - - - - - - - 50 Sub Total-$ 50$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 50$ Total Violation Revenue Collected 25,995$ 25,523$ 22,490$ 21,884$ 17,044$ 17,776$ 49,535$ 49,313$ 28,910$ 25,198$ 29,610$ 54,113$ 367,391$ Billing Year2015 2016 2017 2018 2019 2020 TotalViolation Revenue Collected During 2020 by Year Billed Litter2,315 13,690 14,328 29,831 29,619 58,695 148,478 2020 Summary *Percent AmountSub-standard Housing- - 9,733 114,462 9,747 808 134,750 Total Violations Invoiced1,582,226$ Grass and Weeds679 616 614 2,349 18,107 18,168 40,532 Total Collected6.2% 97,892 Vegetation780 1,039 1,230 2,445 6,170 18,699 30,364 Total Outstanding93.8% 1,484,335 Continuous Enforcement- 3,564 1,929 4,612 - - 10,105 Secure Property- - - 642 948 1,522 3,112 Trash Can- - - - 50 - 50 Total Violation Revenue Collected3,774$ 18,908$ 27,834$ 154,341$ 64,642$ 97,892$ 367,391$ For the Year Ended December 31, 2020* This summary only includes violations invoiced during 2020. Does not include receipts collected during 2020 for invoices issued prior to 2020.40 Revenue Type 2020 Actual Revenue Percent of Total Revenue False Alarms 78,286$ 77.94% Noise Ordinance Violation 10,988 10.94% Impound/Towing Fees 6,919 6.89% Court Fees 3,478 3.46% Curfew Violation 768 0.77% Total 100,438$ 100.00% Summary of Court Fines & Fees Received During 2020 # of Fines Total Court Fees Revenue Average per Fine St Joseph Traffic and Misdemeanor Court 377 Traffic Violations 422 Superior Felony Court 118 917 3,478$ 3.79$ Tickets Issued During 2020 # of Tickets Movers (Traffic) 1,507 Warning 478 Parking 662 Noise Ordinance 20 2,667 City of South Bend 2020 Revenue Summary Public Safety Violations 77.94% False Alarms 10.94% Noise Ordinance Violation 6.89% Impound/Towing Fees 3.46% Court Fees 0.77% Curfew Violation 41 Fine Amount Parking Violation Type # of Tickets Issued 2020 Actual Revenue Percent of Total Revenue $100.00 Special Event Parking With No Permit 161 16,100$ 32.62% $50.00 Permit Parking Only 321 16,050 32.52% $100.00 Disabled Parking 86 8,600 17.43% $10.00 No Parking 221 2,210 4.48% $50.00 Fire Hydrant 32 1,600 3.24% $50.00 Residential Permit Parking 17 850 1.72% $10.00 Commercial Loading Zone 80 800 1.62% $10.00 Electric Vehicle Only 70 700 1.42% $10.00 Police Parking 59 590 1.20% $50.00 Vacant Lot Parking 9 450 0.91% $100.00 Side Yard Parking 3 300 0.61% $10.00 Wrong Side of Street 27 270 0.55% $10.00 Other 20 200 0.41% $50.00 Residential Truck Parking 3 150 0.30% $10.00 On Sidewalk 12 120 0.24% $50.00 Front/Backyard Parking 2 100 0.20% $10.00 Reserved Parking 6 60 0.12% $50.00 Lawn Parking Without Permit 1 50 0.10% $10.00 Fire Lane 5 50 0.10% $25.00 Parking on Tree Lawn 2 50 0.10% $10.00 Bus Zone 2 20 0.04% $10.00 Parking in Two Spaces 2 20 0.04% $10.00 Compact Car Only 1 10 0.03% $0.00 Warning 2,566 - n/a Total 3,708 49,350$ 100.00% Number of Tickets with Revenue 1,142 31% Number of Warnings without Revenue 2,566 69% 3,708 100.00% City of South Bend 2020 Revenue Summary Parking Violations 32.62% Special Event Parking With No Permit 32.52% Permit Parking Only 17.43% Disabled Parking 4.48% No Parking 3.24% Fire Hydrant 42 Revenue Type 2020 Actual Revenue Percent of Total Federal Grants 8,557,338$ 58.48% Donations 4,581,413 31.31% State Grants 806,185 5.51% Local Government Grants 687,498 4.70% Total 14,632,435$ 100.00% City of South Bend 2020 Revenue Summary Grants & Donations - by Type 58.48% Federal Grants 31.31% Donations 5.51% State Grants 4.70% Local Government Grants 43 Fund # Fund Name 2020 Actual Revenue Percent of Total 264 COVID-19 Response 5,086,138$ 34.76% 212 DCI Grants 2,392,383 16.35% 201 Parks & Recreation 1,709,519 11.68% 101 General Fund 1,548,529 10.58% 433 Redevelopment General 1,449,512 9.91% 265 Local Road & Bridge Grant 1,102,365 7.53% 217 Gift, Donation, Bequest 708,799 4.84% 295 COPS MORE Grant 180,998 1.24% 258 Human Rights Federal Grant 167,100 1.14% 257 LOIT Special Distribution 144,097 0.98% 251 Local Roads & Streets 101,082 0.69% 324 TIF - River West 16,094 0.11% 408 EDIT 12,500 0.09% 211 DCI Operating Fund 10,650 0.07% 220 Law Enforce. Continuing Education 2,000 0.01% 412 Major Moves Construction 668 0.02% Total 14,632,435$ 100.00% City of South Bend 2020 Revenue Summary Grants & Donations - by Fund This graph shows the grants and donations revenue received by City fund. The majority of grant revenue is recorded in specific grant funds in order to track the expenditures of the grant revenue more clearly. 34.76% COVID-19 Response 16.35% DCI Grants 11.68% Parks & Recreation 10.58% General Fund 9.91% Redevelopment General 7.53% Local Road & Bridge Grant 4.84% Gift, Donation, Bequest 44 Sources 2020 Actual Revenue Percent of Total US Dept of Housing and Urban Development (HUD) 3,553,781$ 24.29% COVID-19 CARES Act 3,304,723 22.58% Pokagon Band of the Potawatomi 2,444,023 16.70% Indiana Department of Transportation (INDOT) 1,362,056 9.31% University of Notre Dame 857,500 5.86% Regional Cities 648,098 4.43% Indiana Family and Social Services Administration 572,541 3.91% Leighton Foundation 500,000 3.42% Bloomberg Philanthropies 404,000 2.76% Corporation for National and Community Service 176,231 1.20% Department of Justice 146,915 1.00% Private Individuals 109,854 0.75% Federal Emergency Management System 103,203 0.71% Milton Charitable Trust Foundation 100,000 0.68% Private Organizations 75,750 0.52% Living Cities Grant 50,000 0.34% Equal Employment Opportunity Commission (EEOC) 47,200 0.32% Project Safe Neighborhood 45,804 0.31% Arts, Cultural, and Destination Marketing Organization 43,569 0.30% South Bend Parks Foundation 35,095 0.24% Center for ther Homeless 23,750 0.16% Cities of Services 12,500 0.09% National Trust for Historic Preservation 7,500 0.05% Indiana Housing & Community Development Authority 3,150 0.02% Indiana Humanities 2,250 0.02% The Partnership for Drug-Free St. Joseph County 2,000 0.01% United States Tennis Association 749 0.01% Studebaker National Museum 191 0.01% Total 14,632,435$ 100.00% City of South Bend 2020 Revenue Summary Grants & Donations - by Sources This graph shows the grants and donations revenue summarized by the various organizations providing the funding to the City. 24.29% US Dept of Housing and Urban Development (HUD) 22.58% COVID-19 CARES Act 16.70% Pokagon Band of the Potawatomi 9.31% Indiana Department of Transportation (INDOT) 5.86% University of Notre Dame 4.43% Regional Cities 3.91% Indiana Family and Social Services Administration 3.42% Leighton Foundation 2.76% Bloomberg Philanthropies 45 Uses 2020 Actual Revenue Percent of Total COVID-19 5,101,753$ 34.87% Neighborhoods 4,365,391 29.83% Howard Park 1,668,848 11.41% Road Improvements 1,362,056 9.31% Technology Resource Center 500,000 3.42% Transportation (Mayor's Challenge Award) 404,000 2.76% Notre Dame Annual Contribution 357,500 2.44% Police Department 182,998 1.25% AmeriCorps Program 176,231 1.20% Human Rights 167,100 1.14% Animal Resource Center 149,603 1.02% Code Enforcement 55,000 0.38% Diversity & Inclusion 50,000 0.34% Parks & Recreation 39,922 0.27% Lead Grant 31,415 0.21% Love Your Block Grant 12,500 0.09% Historic Preservation 7,696 0.05% Fire Department 420 0.01% Total 14,632,435$ 100.00% City of South Bend 2020 Revenue Summary Grants & Donations - by Uses This graph shows the grants and donations revenue by what City initiatives or programs the revenue is used to support. 34.87% COVID-19 29.83% Neighborhoods 11.41% Howard Park 9.31% Road Improvements 3.42% Technology Resource Center 2.76% Transportation (Mayor's Challenge Award) 2.44% Notre Dame Annual Contribution 46 COVID-19 Grant Activities 2020 Actual Revenue Percent of Total Public Safety Wages 3,304,723$ 64.78% Neighborhoods 1,041,498 20.41% Quarantine Site 596,291 11.69% Fire Department 103,203 2.02% Morris Performing Arts Center 43,569 0.85% Police Department 11,721 0.23% Leeper Park Tennis 749 0.02% Total 5,101,753$ 100.00% City of South Bend 2020 Revenue Summary COVID-19 Grant Activities This graph shows the Grants received during 2020 in response to the COVID-19 pandemic and what is was used to support. 64.78% Public Safety Wages 20.41% Neighborhoods 11.69% Quarantine Site 2.02% Fire Department 0.85% Morris Performing Arts Center 0.23% Police Department 0.02% Leeper Park Tennis 47 City of South Bend, Indiana Interest Earnings Summary 2013 through 2020 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 Number Name Actual Actual Actual Actual Actual Actual Actual Actual 101 General Fund 81,117$ 74,513$ 146,438$ 234,728$ 292,096$ 487,006$ 724,748$ 492,302$ 102 Rainy Day 29,524 29,473 61,234 88,296 109,764 186,733 246,194 137,687 201 Parks & Recreation 12,082 8,075 13,649 24,609 32,228 84,863 126,119 21,738 202 Motor Vehicle Highway 11,791 12,300 34,302 56,152 72,001 139,982 146,469 59,007 203 Recreation Nonreverting 2,692 2,893 6,075 8,243 9,673 15,514 - - 209 Studebaker-Oliver Revitalizing Grants 3,712 3,705 7,750 10,243 9,050 16,482 21,005 10,808 210 Economic Development State Grants 60,703 15,033 11,236 14,144 12,124 11,863 7,773 749 211 Department of Community Investment (DCI)2,610 3,246 7,938 12,494 12,136 14,360 13,570 12,986 212 Dept of Community Investment Grants 2,152 2,038 1,972 1,424 723 1,163 2,852 - 216 Police State Seizures 498 564 1,368 2,032 2,543 3,755 5,396 2,862 217 Gift, Donation, Bequest 232 462 592 725 1,411 2,527 12,695 11,424 218 Police Curfew Violations 38 40 85 115 136 236 306 167 219 Unsafe Building - - - - - 6,040 14,604 11,167 220 Law Enforcement Continuing Education 3,491 3,394 6,715 8,138 6,961 10,040 9,307 5,560 221 Rental Units Regulation - - - - - 140 279 645 222 Central Services 3,421 3,950 8,574 10,343 10,211 10,934 16,454 16,118 224 Central Services Capital - - 322 933 1,176 2,780 3,129 139 226 Liability Insurance 18,597 17,712 35,042 43,001 48,797 71,401 97,578 74,635 227 Loss Recovery 18,685 25,717 24,843 9,131 9,952 13,044 14,210 7,534 230 Code Enforcement Fund - - - - - - - 2,492 249 Public Safety LOIT 6,954 5,168 6,209 7,162 9,938 22,716 65,117 46,805 251 Local Roads & Streets 6,247 7,585 18,729 27,861 31,663 71,117 111,308 65,026 252 Excess Welfare Distribution 4 4 - - - - - - 257 LOIT Special Distribution - - - - 34,717 38,179 10,229 1,950 258 Human Rights Federal Grant 1,593 1,743 2,960 4,149 5,179 8,987 10,376 3,655 265 Local Road & Bridge Grant - - - - - 6,373 8,641 9,466 266 MVH Restricted Fund - - - - - - 12,367 15,230 271 Eastrace Waterway 49 35 22 12 9 - - - 273 Morris PAC / Palais Royale Marketing 95 90 198 332 507 1,041 1,506 945 274 Morris PAC / Self-Promotion - - - - - 814 3,175 2,576 278 Police Take Home Vehicle 1,435 1,705 4,062 6,404 8,100 13,630 17,664 8,942 279 IT / Innovation / 311 Call Center - - - - - 31,487 54,428 34,050 280 Police Block Grants 13 13 27 36 42 71 94 53 281 Economic Develop Commission-Revenue Bonds 93 93 193 255 298 259 - - 287 Fire Department Capital - - 6,860 30,399 44,718 81,118 71,960 17,117 288 Emergency Medical Services Operating 16,450 14,964 22,372 20,021 27,419 49,138 49,036 20,548 289 HAZMAT 40 86 231 269 261 456 608 355 291 Indiana River Rescue 368 361 618 1,248 1,530 2,777 5,807 4,146 292 Police Grants - - 55 - - - - - 294 Regional Police Academy 268 262 480 757 910 1,739 2,588 1,587 295 COPS MORE Grant 364 380 778 1,212 1,814 2,334 4,036 1,281 299 Police Federal Drug Enforcement 947 978 975 1,397 2,048 2,654 3,131 723 312 2017 Parks Bond Debt Service - - - - - 763 565 603 313 Football Hall of Fame Debt Service - - 41 0 285 141 27 - 315 Airport 2003 Debt Reserve 3,567 3,548 7,340 9,662 11,140 18,760 24,249 13,309 317 Coveleski Debt Service Reserve 1,725 1,722 3,577 4,742 5,523 9,396 1,076 - 319 Blackthorn Debt Service 464 - - - - - - - 324 TIF - River West Development Area (Airport) 61,707 85,249 255,183 284,754 295,661 498,346 622,691 321,099 328 SBCDA 2003 Debt Reserve 5,959 5,929 12,263 16,144 18,628 31,363 40,541 22,251 351 2018 TIF Park Bond Debt Service - - - - - - 23,374 13,071 352 2019 South Shore Double Tracking Debt Service - - - - - - - 13 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - 2 377 Professional Sports Development 2,742 1,963 2,947 2,657 1,345 37 1,201 - 401 Coveleski Stadium Capital 92 98 358 683 860 1,074 718 249 403 Zoo Endowment 168 168 348 462 151 - - - 404 County Option Income Tax 50,203 50,003 100,599 99,241 95,698 186,016 296,751 162,840 405 Park Nonreverting Capital 1,386 1,384 3,120 3,405 1,471 1,200 - - 406 Cumulative Capital Development 2,701 2,156 3,051 4,045 4,834 8,622 8,944 1,673 407 Cumulative Capital Improvement 122 227 1,042 2,607 3,838 5,687 11,646 8,167 408 Economic Development Income Tax 33,100 34,399 69,484 94,879 130,988 264,870 393,399 234,476 410 Urban Development Action Grant 88 94 2,306 4,868 5,604 6,352 625 580 412 Major Moves Construction 261,868 253,216 252,281 221,540 179,953 168,342 161,549 26,326 414 TIF - Sample/Ewing - - - - - - - - 416 Morris Performing Arts Center Capital 1,412 1,651 3,642 4,965 6,593 7,250 9,243 5,695 420 TIF - SBCDA General 59,683 42,533 - - - - - - 422 TIF - West Washington 1,435 2,502 8,903 15,176 21,964 38,510 37,241 13,049 425 Redevelopment Retail Area (Leighton Plaza)298 306 1,071 1,541 1,771 2,729 206 - 426 TIF - Central Medical Service Area 12,242 8,308 - - - - - - 429 TIF - River East Development Area (NE Dev) 8,057 11,381 44,638 70,896 83,386 161,666 216,095 95,624 430 TIF - Southside Development #1 17,222 12,462 34,652 51,011 65,346 150,223 210,559 128,384 431 TIF - Southside Development #2 - Erskine Commons - - - - - - - - 432 TIF - Southside Development #3 - Erskine Village 18,842 20,575 38,457 46,268 8,519 - - - 433 Redevelopment General 104 51 70 81 83 2,969 18,819 17,823 434 Community Revitalization Enhancement District 418 301 360 635 - - - - 435 TIF - Douglas Road 454 685 606 1,123 844 3,533 4,666 1,916 436 TIF - River East Residential (NE Res) 8,423 3,380 1,571 2,109 442 5,385 39,283 30,109 438 Coveleski Bond Construction - - - - - - - - 439 Certified Technology Park 7,207 12,682 28,205 20,426 10,965 11,138 11,102 141 450 Palais Royale Historic Preservation 215 195 488 760 1,065 2,143 2,523 1,055 451 2018 Fire Station #9 Bond Capital - - - - - 56,076 40,384 4,604 452 2018 TIF Park Bond Capital - - - - - - 186,070 45,452 453 2018 Zoo Bond Capital - - - - - - 22,489 293 454 Airport Urban Enterprise Zone 1,289 1,287 2,674 3,545 4,129 7,024 9,261 5,179 471 2017 Parks Bond Capital - - - - - 189,838 260,532 108,955 600 Consolidated Building Fund 667 1,354 9,357 19,974 30,173 47,231 45,340 27,060 601 Parking Garages 2,408 3,407 7,543 6,965 12,422 23,414 26,939 13,473 48 City of South Bend, Indiana Interest Earnings Summary 2013 through 2020 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 Number Name Actual Actual Actual Actual Actual Actual Actual Actual 610 Solid Waste Operations 2,996 1,765 2,578 3,132 4,756 9,887 10,429 4,185 611 Solid Waste Capital 469 169 114 1,211 1,089 1,666 5,160 1,210 620 Water Works Operations 6,453 11,007 30,010 31,293 31,224 53,391 72,870 46,545 622 Water Works Capital 13,709 11,944 21,149 25,902 24,709 36,395 73,538 68,626 623 WW 1997 Bond Capital 16,550 1,731 544 - - - - - 624 Water Works Customer Deposit 4,861 4,997 10,564 14,196 16,276 27,299 34,493 16,448 625 Water Works Sinking (Debt Service)2,064 2,535 6,268 7,299 9,994 15,871 25,708 10,069 626 Water Works Bond Reserve 4,767 5,391 8,258 15,039 15,294 25,805 33,355 18,099 629 Water Works Reserve Operations & Maintenance 6,927 7,079 15,609 22,367 27,841 47,942 66,676 37,210 640 Sewer Repair Insurance 4,204 4,907 11,145 16,006 19,466 34,679 48,681 27,444 641 Sewage Works Operations 16,604 20,498 58,066 105,065 152,871 238,326 325,226 143,362 642 Sewage Works Capital 26,316 17,278 46,366 72,469 71,081 153,406 244,500 175,995 643 Sewage Works Reserve Operations & Maintenance 11,036 11,635 25,652 40,590 53,934 96,204 128,822 71,004 647 2007 Sewer Bond 42 3 3 - - - - - 649 Sewage Works Sinking (Debt Service) 10,232 12,563 30,784 37,633 47,833 87,659 115,049 46,414 650 Clay Sewage Works Operations 2 - - - - - - - 651 2007B Sewer Bond 69 - - - - - - - 653 Sewage Works Debt Service Reserve 3 3 3 6,009 26,716 65,897 87,669 20,901 654 Sewage Works Customer Deposit - - - - - - 1,430 6,318 655 Project ReLeaf 2,914 3,642 7,334 7,978 9,381 14,362 13,753 5,792 658 2010 Sewer Bond 216 6 - - - - - - 659 2011 Sewer Bond 30,970 20,589 5,103 1,961 155 1 - - 661 2012 Sewer Bond 65,016 60,972 110,899 96,669 20,166 3,229 - - 664 2013A Cost of Issuance Fund 7 15 32 32 - - - - 666 2015 Sewer Bond Issuance - - - 114 - - - - 667 Storm Sewer Fund - - - - - - 836 5,336 670 Century Center Operations 3,079 - - - - - 6 25 671 Century Center Capital 315 328 809 932 866 2,026 12,966 1,931 672 Century Center Energy Conservation Debt Service - - 32 163,589 110,958 110,118 108,178 3,117 677 Football Hall of Fame Capital 2,416 2,145 3,767 4,699 5,075 7,804 2,311 - 701 Fire Pension 2,918 1,690 3,275 2,889 3,878 7,526 7,304 3,571 702 Police Pension 5,432 3,308 5,842 6,841 7,646 15,005 14,180 5,961 705 Police K-9 Unit 7 8 25 34 31 52 55 31 711 Self-Funded Employee Benefits 25,351 18,112 34,136 50,896 95,456 212,822 251,340 127,164 713 Unemployment Compensation 524 822 1,747 2,617 2,761 3,874 4,479 1,922 714 Parental Leave Fund - - - - - 481 805 883 730 City Cemetery Trust 138 118 201 267 310 517 682 380 731 Bowman Cemetery - - - - - - 10,724 5,981 750 Equipment/Vehicle Leasing - - - - 7,320 31,473 16,775 690 751 2015 Parks Bond Capital - - - - 6,700 4,813 840 - 752 South Bend Redevelopment Authority - - - - 3,871 4,699 6,383 2,351 753 2015 Smart Streets Bond Capital - - - - 5,075 1,060 124 - 754 Industrial Revolving Fund - - - - 141,832 206,484 263,452 - 755 South Bend Building Corporation - - - - 3,162 10,314 15,243 3,478 756 2015 Smart Streets Bond Debt Service - - - - 3,274 4,588 4,629 869 757 2015 Parks Bond Debt Service - - - - 1,472 2,787 3,527 807 758 Erskine Village Debt Service - - - - 114 - - - 759 2017 Eddy Street Commons Bond Capital - - - - - 121 65 306,537 760 2017 Eddy Street Commons Bond Debt Service - - - - 1,480 6,428 8,792 1,623 Total Interest 1,119,139$ 1,025,058$ 1,769,394$ 2,359,157$ 2,737,881$ 4,868,861$ 6,643,916$ 3,578,226$ 49 Interest Earnings % Change Year to Year 2013 Actual 1,119,139$ ------ 2014 Actual 1,025,058 -8.4% 2015 Actual 1,769,436 72.6% 2016 Actual 2,359,164 33.3% 2017 Actual 2,737,881 16.1% 2018 Actual 4,868,861 77.8% 2019 Actual 6,643,916 36.5% 2020 Actual 3,578,226 -46.1% The City of South Bend earns interest on checking account balances, certificates of deposit, repayment of loans on economic development projects and short-term investments. In May 11, 2011, the City opened a new investment account with 1st Source Bank in the amount of $150,000,000. Investment earnings are reported net of fees. Investment earnings are recorded in the general ledger on a cash basis when realized and do not reflect changes in asset value and accrued interest until the investment is sold or matures. Interest is also earned on advances from the Major Moves Fund to the Northeast Residential and Douglas Road TIF Funds. In January 2013,the Board of Finance increased the authorized investment amount at 1st Source Bank to $175,000,000. In January 2017, the Board increased the authorized amount to $185,000,000. Meetings are held quarterly with the investment staff of 1st Source Bank. 0 $1 M $2 M $3 M $4 M $5 M $6 M $7 M Interest Earnings 2013-2020 50 Activity 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual Grand Total Wastewater 199,379 180,777 226,252 259,863 272,850 257,079 150,370 167,946 1,714,516 Water Works 90,650 88,369 107,362 98,674 104,042 91,163 77,370 99,420 757,050 Solid Waste 75,204 73,457 70,835 71,114 89,641 81,325 47,102 35,467 544,144 EMS - 15 - - - - - 10,370 10,385 General Government - 788 - - - - - 8,403 9,192 Parks & Recreation - 612 - - - - - 5,606 6,218 Building Department - 347 - - 38 350 - 1,631 2,365 Parking Fines - 5 - - - - - 730 735 Total 365,232$ 344,369$ 404,449$ 429,651$ 466,570$ 429,917$ 274,842$ 329,573$ 3,044,604$ Activity 2020 Bad Debt Expense Percent of Total Wastewater 167,946$ 50.96% Water Works 99,420 30.17% Solid Waste 35,467 10.76% EMS 10,370 3.15% General Government 8,403 2.55% Parks & Recreation 5,606 1.70% Building Department 1,631 0.49% Parking Fines 730 0.22% Total 329,573$ 100.00% City of South Bend Write-off Summary 2020 Bad Debt Expense by Activity 50.96% Wastewater 30.17% Water Works 10.76% Solid Waste 3.15% EMS 2.55% General Government $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 2013 2014 2015 2016 2017 2018 2019 2020 Bad Debt Expense by Activity - 2013 through 2020 Parking Fines Building Department Parks & Recreation General Government EMS Solid Waste Water Works Wastewater 51