The URL can be used to link to this page

Home My WebLink About2021 Comprehensive Revenue ReportFiscal Year Ending: December 31, 2021 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 & PSCDA 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 Permits & Fees 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 Interest Earnings 47 - 48 Interest Earnings by Fund 49 Historical Trends Write-off Summary 50 Bad Debt Expense by Activity Comprehensive Revenue Report City of South Bend Comprehensive Revenue Report - Fiscal Year 2021 The City of South Bend developed the attached Comprehensive Revenue Report for fiscal year 2021 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 2021 by type of revenue. Revenue by Type by Fund (pages 17 - 19) This report shows the City's revenue received in each fund during 2021 by type of revenue. Revenue by Type Chart (page 20) This graph shows the City's revenue received during 2021 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 2021. 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 2021 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 2021. 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 & PSCDA Tax (page 24) These graphs show the Hotel/Motel Tax and PSCDA Tax received from 2013 to 2021. Hotel/Motel tax is distributed by the County in April and October. The Professional Sports Convention Development Area (PSCDA) tax is distributed by the County monthly. Liquor Excise & Cigarette Tax (page 25) These graphs show the Liquor Excise, Gallonage, and Cigarette Tax from 2013 to 2021. 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 Improvement Fund. 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 2021. 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 2021. 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 2021 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 EMS services. 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 2008 to 2021. (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 2021 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 2021. 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 2008 to 2021. 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 2021. 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 2021. 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 2021, 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 2021 Grants & Donations Summary (page 43) This graph shows the grants and donations revenue received by type: federal grants, state grants, local grants, and donations. 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 to the City. 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)) Interest Earnings Interest Earnings by Fund (page 47 - 48) This report shows the interest earnings received by each fund from 2013 to 2021. Interest is earned on the City's cash & investments held by the different banks. Historical Trends (page 49) This graph shows the trends in interest and investment earnings received from 2013 to 2021. Write-off Summary Bad Debt Expense by Activity (page 50) This report shows the bad debt expense for the various City departments from 2013 to 2021. 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 2021FundFund Name2013Actual2014Actual2015Actual2016Actual2017Actual2018Actual2019Actual2020Actual2021Actual2020-2021Change2020-2021PercentChangeCity 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 77,019,698 2,133,991 2.85% Special Revenue Funds 102 Rainy Day29,524 24,483 49,919 1,492,266 93,891 183,841 289,770 94,111 64,091 (30,020) -31.90%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 16,604,000 727,568 4.58%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 8,159,765 (2,078,352) -20.30%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 4,318 (102,717) -95.97%210 Economic Development State Grants238,065 73,043 1,013,085 1,895,885 131,134 63,167 74,888 90,725 77,180 (13,545) -14.93%211 Dept of Community Investment Operating2,491,611 2,360,377 2,493,340 2,623,877 2,035,803 2,493,209 3,018,515 3,372,939 2,172,743 (1,200,196) -35.58%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 2,905,379 326,212 12.65%216 Police State Seizures27,470 28,765 15,422 33,978 45,767 40,730 11,691 6,591 31,299 24,709 374.91%217 Gift, Donation, Bequest11,501 175,299 9,378 148,900 185,312 111,231 745,975 765,453 478,492 (286,961) -37.49%218 Police Curfew Violations663 471 232 326 277 1,120 434 883 82 (801) -90.76%219 Unsafe Building- - - 1,139,973 795,492 847,699 965,314 59,018 38,879 (20,139) -34.12%220 Law Enforcement Continuing Education194,529 205,889 290,316 273,933 278,175 231,395 288,059 258,705 325,862 67,157 25.96%221 Rental Units Regulation- - - 1,225 8,475 447 7,726 353,999 57,608 (296,390) -83.73%227 Loss Recovery3,845,642 22,331 54,051 8,952 8,645 12,871 16,668 5,076 2,515 (2,561) -50.45%230 Code Enforcement Fund- - - - - - - 4,235,305 3,065,940 (1,169,364) -27.61%244 Emergency Phone System- 214,981 19 - - - - - - - 0.00%249 Local Income Tax - Public Safety6,582,643 6,384,450 6,471,576 6,798,149 7,476,031 8,509,511 9,283,457 9,736,892 9,416,761 (320,132) -3.29%251 Local Road & Street1,008,943 1,060,548 1,507,055 1,642,148 1,572,802 2,602,744 4,646,528 1,945,448 2,628,875 683,427 35.13%252 Excess Welfare Distribution- 4 - - - - - - - - 0.00%257 LOIT Special Distribution- - - 4,347,943 448,989 1,147,703 103,375 145,354 2,969 (142,384) -97.96%258 Human Rights Federal Grants178,149 272,697 103,705 240,358 227,229 106,745 259,863 177,140 175,390 (1,749) -0.99%263 American Rescue Plan- - - - - - - - 29,536,642 29,536,642 100.00%264 COVID-19 Response- - - - - - - 6,086,138 2,943,368 (3,142,770) -51.64%265 Local Road & Bridge Grant- - - - 2,000,000 1,376,782 1,116,972 2,632,372 1,795,904 (836,468) -31.78%266 MVH Restricted Fund- - - - - - 3,224,058 2,997,747 3,213,833 216,087 7.21%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 5,936 1,753 41.91%274 Morris PAC Self-Promotion- - - - - 101,718 86,398 39,372 38,578 (794) -2.02%280 Police Block Grants13 11 22 35 36 70 111 36 24 (11) -31.83%281 Economic Develop Commission-Revenue Bonds93 77 157 250 255 251 - - - - 0.00%289 Haz-Mat16,762 24,118 13,976 3,674 6,653 451 10,071 243 165 (78) -32.13%291 Indiana River Rescue66,068 41,275 54,443 111,922 76,939 108,468 143,813 57,555 97,843 40,288 70.00%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 20,444 9,988 95.52%295 COPS MORE Grant23,068 12,415 75,494 309,225 74,566 130,367 77,485 188,771 111,077 (77,694) -41.16%299 Police Federal Drug Enforcement194,569 67,724 71,288 26,719 53,871 45,291 3,131 723 58,110 57,387 7936.61%404 Local Income Tax - Certified Shares8,509,056 9,208,686 9,915,530 10,431,000 11,064,843 13,504,106 14,256,606 16,500,074 15,414,847 (1,085,228) -6.58%5 City of South BendRevenue by Fund Historical Summary - 2013 to 2021FundFund Name2013Actual2014Actual2015Actual2016Actual2017Actual2018Actual2019Actual2020Actual2021Actual2020-2021Change2020-2021PercentChange408 Local Income Tax - Economic Development8,785,077 9,209,937 9,593,082 10,195,116 11,937,260 13,099,020 13,632,466 14,090,026 14,286,985 196,959 1.40%410 Urban Development Action Grant3,833 78 1,040,937 200,250 4,876 43,852 84,948 18,803 18,449 (353) -1.88%655 Project ReLeaf435,940 439,394 444,358 448,466 452,847 461,438 463,036 450,312 468,643 18,331 4.07%705 Police K-9 Unit8 2,006 1,520 33 26 51 65 21 14 (7) -31.86%730 City Cemetery5,874,864 6,118,791 6,382,756 6,012,927 266 509 803 259 178 (82) -31.59%731 Bowman Cemetery138 101 164 261 - 455,872 12,623 4,082 2,793 (1,290) -31.59%754 Industrial Revolving Fund- - - - 169,223 234,521 293,958 266,643 2,959,263 2,692,620 1009.82% Total Special Revenue Funds60,545,898 58,187,834 60,894,548 70,367,083 68,287,151 77,689,837 83,225,025 93,396,208 117,185,248 23,789,040 25.47% Debt Service Fund 312 2017 Parks Bond Debt Service- - - - - 740,947 1,242,595 1,151,444 1,185,775 34,331 2.98%313 Football Hall of Fame Debt Service1,406,963 629,087 1,201,076 1,544,126 868,192 704,147 27 - - - 0.00%350 2018 Fire Station #9 Bond Debt Service- - - - - 120,663 321,706 341,231 345,306 4,075 1.19%672 Century Center Energy Conservation Debt Svc- - 50,032 243,264 193,125 417,430 434,495 415,154 409,708 (5,446) -1.31%752 South Bend Redevelopment Authority- - - - 3,890,871 3,119,699 2,873,761 2,872,851 2,866,071 (6,781) -0.24%755 South Bend Building Corporation- - - - 2,653,662 2,656,314 2,656,743 2,648,478 11,424,080 8,775,602 331.35%756 2015 Smart Streets Bond Debt Service- - - - 859,774 1,718,588 1,720,129 1,716,869 1,716,091 (778) -0.05%757 2015 Parks Bond Debt Service- - - - 386,307 350,045 412,797 376,746 376,033 (713) -0.19%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 1,916,164 523,916 37.63%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 20,239,229 9,324,207 85.43% Capital Funds 287 Fire Department Capital- - 2,872,978 2,490,504 3,248,415 1,727,820 651,058 4,192,303 2,125,468 (2,066,834) -49.30%377 Professional Sports Development677,704 619,580 686,885 807,955 454,383 791,164 532,504 - - - 0.00%401 Coveleski Stadium Capital92 13,600 42,103 41,455 42,590 30,136 23,947 144 58 (86) -59.50%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 Development552,148 518,386 521,373 535,091 478,984 483,526 505,207 475,372 511,620 36,248 7.63%407 Cumulative Capital Improvement446,579 442,559 429,624 435,264 424,088 266,942 270,470 243,373 236,443 (6,930) -2.85%412 Major Moves Construction500,882 536,455 805,256 1,376,899 1,054,550 543,992 653,840 511,407 587,639 76,232 14.91%413 Professional Sports Convention Development Area- - - - - - - - 775,632 775,632 100.00%416 Morris Performing Arts Center Capital101,947 81,132 64,133 106,637 79,459 108,396 93,995 217,114 1,838,280 1,621,166 746.69%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 12,571 5,476 77.19%451 2018 Fire Station #9 Bond Capital- - - - - 5,137,424 42,008 2,981 1,857 (1,124) -37.70%453 2018 Zoo Bond Capital- - - - - 3,852,949 22,489 293 - (293) -100.00%455 2021 Infrastructure Bond Capital- - - - - - - - 8,622,248 8,622,248 100.00%471 2017 Parks Bond Capital- - - - 14,081,478 186,252 297,324 72,162 31,461 (40,702) -56.40%677 Football Hall of Fame Capital2,458 1,823 3,112 53,316 4,383 7,687 2,311 - - - 0.00%6 City of South BendRevenue by Fund Historical Summary - 2013 to 2021FundFund Name2013Actual2014Actual2015Actual2016Actual2017Actual2018Actual2019Actual2020Actual2021Actual2020-2021Change2020-2021PercentChange750 Equipment/Vehicle Leasing- - - - 4,555,727 6,771,560 1,489,768 682 17 (664) -97.45%751 2015 Parks Bond Capital- - - - 6,700 4,813 840 - - - 0.00%753 2015 Smart Streets Bond Capital- - - - 68,655 1,060 124 - - - 0.00%759 2017 Eddy Street Commons Bond Capital- - - - 22,500,000 121 65 306,537 1 (306,536) -100.00% 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 14,743,295 8,713,833 144.52% 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 - (11,113) -100.00%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 1,531,105 207,022 15.64%601 Parking Garages971,598 1,021,117 975,148 1,000,596 1,273,206 1,314,909 1,036,499 894,253 956,029 61,776 6.91%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 7,939,316 1,932,308 32.17%611 Solid Waste Capital830,708 790,065 659,713 1,226,149 779,627 1,007,115 1,058,449 1,355,159 1,626,271 271,112 20.01%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 21,989,022 527,229 2.46%622 Water Works Capital13,709 10,132 17,400 25,424 65,781 269,787 3,524,387 4,160,101 3,606,371 (553,731) -13.31%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 7,493 (3,729) -33.23%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 1,511,520 284,613 23.20%626 Water Works Bond Reserve253,988 81,001 6,166 344,781 13,144 25,420 39,016 12,438 8,191 (4,247) -34.14%629 Water Works Operations & Maintenance Reserve52,801 59,382 162,931 249,373 175,076 99,453 304,012 42,357 17,168 (25,189) -59.47%640 Sewer Repair Insurance552,869 589,894 615,287 642,503 655,836 674,171 710,141 691,083 709,391 18,308 2.65%641Sewage 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 41,265,804 3,655,255 9.72%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 6,598,607 (2,014,865) -23.39%643 Sewage Works Operations & Maintenance Reserve 211,332 139,626 276,955 997,459 562,731 332,938 303,127 48,416 32,719 (15,697) -32.42%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 22,204,969 8,308,575 59.79%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 1,509,481 1,488,580 7122.02%654 Sewage Works Customer Deposit- - - - - - 3,107 4,641 4,446 (195) -4.20%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 1,139,829 97,100 9.31%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 2,111,688 156,094 7.98%671 Century Center Capital675,315 328 809 932 866 2,026 190,441 1,931 98 (1,832) -94.90% Total Enterprise Funds80,207,216 81,994,452 91,929,355 91,548,334 92,523,804 94,805,527 105,900,563 100,392,145 114,769,519 14,377,374 14.32% 7 City of South BendRevenue by Fund Historical Summary - 2013 to 2021FundFund Name2013Actual2014Actual2015Actual2016Actual2017Actual2018Actual2019Actual2020Actual2021Actual2020-2021Change2020-2021PercentChangeInternal 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 7,497,135 395,887 5.57%224 Central Services Capital - - 271,929 131,432 287,575 79,734 3,218 214,611 84,157 (130,454) -60.79%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 3,386,046 (1,258,466) -27.10%278 Police Take Home Vehicle 124,848 123,639 126,547 118,465 8,899 16,930 25,941 11,478 18,678 7,201 62.74%279 IT / Innovation / 311 Call Center - - - 487,897 5,167,452 6,967,135 8,217,762 6,843,915 10,219,588 3,375,673 49.32%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 17,243,514 895,087 5.48%713 Unemployment Compensation 252,907 103,047 103,078 91,706 2,413 3,816 5,213 8,087 103,474 95,388 1179.59%714 Parental Leave Fund - - - - - 164,118 167,466 244,841 249,526 4,685 1.91% 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 38,802,118 3,385,001 9.56% Fiduciary Funds 701 Fire Pension5,038,210 5,131,903 5,044,352 4,875,408 4,925,762 4,492,118 4,475,663 4,325,739 4,103,087 (222,651) -5.15%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 5,957,118 (101,105) -1.67% 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 10,060,205 (323,756) -3.12% Total City Funds214,894,841 214,777,987 231,913,743 248,592,963 327,837,620 314,402,177 324,150,223 331,419,621 392,819,312 61,399,691 18.53% Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area16,026,663 14,577,531 24,903,369 19,972,185 19,351,374 23,523,597 19,931,280 22,045,151 20,134,540 (1,910,612) -8.67%420 TIF - SBCDA General3,464,066 5,085,358 - - - - - - - - 0.00%422 TIF - West Washington495,043 582,799 409,853 468,317 397,442 370,233 321,760 246,422 356,020 109,598 44.48%425 Redevelopment Retail Area (Leighton Plaza)159,290 165,150 166,751 135,468 116,772 75,815 206 - - - 0.00%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 5,116,467 2,057,104 67.24%430 TIF - Southside Development Area #12,421,638 2,388,812 2,232,540 2,451,409 3,885,283 2,317,267 2,004,796 3,171,100 3,057,189 (113,910) -3.59%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 1,154 270,610 269,456 23356.62%436 TIF - River East Residential Area (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 6,318,471 994,436 18.68% 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 35,253,296 1,406,072 4.15% 8 City of South BendRevenue by Fund Historical Summary - 2013 to 2021FundFund Name2013Actual2014Actual2015Actual2016Actual2017Actual2018Actual2019Actual2020Actual2021Actual2020-2021Change2020-2021PercentChangeRedevelopment Funds 433 Redevelopment General 104 45 59 80 71 638,227 1,286,022 1,635,456 1,429,434 (206,022) -12.60%439 Certified Technology Park 2,866,234 1,337,965 73,581 20,029 262,643 10,966 11,146 96 65 (31) -31.88%452 2018 TIF Park Bond Capital - - - - - 11,094,726 202,657 28,865 15,033 (13,833) -47.92%454 Airport Urban Enterprise Zone 1,289 1,069 2,180 3,474 3,532 6,915 10,900 3,540 2,411 (1,129) -31.90%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 1,446,943 (221,014) -13.25% Debt Service Funds 315 Airport 2003 Debt Reserve 3,567 2,949 5,989 9,471 9,536 18,472 28,483 9,075 6,133 (2,942) -32.42%317 Coveleski Debt Service Reserve 1,725 1,430 2,916 4,647 4,725 9,251 1,076 - - - 0.00%319 Redevelopment Bond - Blackthorn Golf Course 464 - - - - - - - - - 0.00%328 SBCDA 2003 Debt Reserve5,959 4,927 10,007 15,824 15,946 30,882 47,620 15,173 10,253 (4,919) -32.42%351 2018 TIF Park Bond Debt Service- - - - - 993,220 27,510 8,934 6,085 (2,850) -31.90%352 2019 South Shore Double Tracking Debt Service- - - - - - 9,447,841 488,184 1,036,503 548,319 112.32%353 2020 TIF Library Bond Debt Service Reserve- - - - - - - 326,939 16 (326,923) -100.00% Total Debt Service Funds11,715 9,306 18,912 29,942 30,207 1,051,826 9,552,530 848,306 1,058,990 210,684 24.84% 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 37,759,230 1,395,743 3.84% Grand Totals247,930,550 245,977,666 267,409,015 278,699,058 359,290,460 361,480,053 365,444,652 367,783,108 430,578,541 62,795,433 17.07%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 - - - - - 30,837,463 - - - - - 24,679,490 55,516,953 TIF Districts- - - - - 17,986,621 - - - - - 14,362,823 32,349,444 Sub Total- - - - - 48,824,084 - - - - - 39,042,312 87,866,397 Local Income Tax LIT Certified Shares1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 1,076,071 12,912,855 LIT for Economic Development 1,059,543 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 1,048,889 1,048,876 12,597,307 LIT for Public Safety757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 757,860 9,094,317 LIT for Redevelopment92 92 92 92 92 92 92 92 92 92 92 92 1,099 LIT Additional - Supplemental Distrib- - - - 1,131,137 - - - - - - - 1,131,137 Sub Total2,893,565 2,882,911 2,882,911 2,882,911 4,014,048 2,882,911 2,882,911 2,882,911 2,882,911 2,882,911 2,882,911 2,882,899 35,736,715 Total Taxes2,893,565 2,882,911 2,882,911 2,882,911 4,014,048 51,706,996 2,882,911 2,882,911 2,882,911 2,882,911 2,882,911 41,925,211 123,603,112 Intergovernmental RevenueState Shared Revenue Auto Excise Tax- - - - - 2,014,998 - - - - - 1,956,141 3,971,138 Commercial Vehicle Tax- - - - - 462,171 - - - - - 462,170 924,341 Liquor Excise Tax- - - - - 30,773 - 23,542 - - - - 54,315 Liquor Gallonage Tax65,691 - - 61,643 - - 66,655 - - 72,686 - - 266,674 Cigarette Tax- - - - - 130,102 - - - - - 134,320 264,422 Gasoline Tax468,382 500,477 521,342 517,482 556,744 536,706 554,993 298,868 557,686 585,572 547,304 536,180 6,181,737 Wheel Tax140,003 110,670 174,810 199,428 237,634 195,094 185,497 207,935 187,195 184,859 - 342,895 2,166,019 PSCDA Tax- - - - - - - - - 220,741 288,683 265,990 775,414 State Pension Subsidy- - - - - 5,029,486 - - 5,022,486 - - - 10,051,971 Sub Total674,076 611,147 696,152 778,553 794,378 8,399,329 807,145 530,344 5,767,367 1,063,857 835,987 3,697,696 24,656,032 Local Government Shared Revenue Hotel Motel Tax540,187 - - 191,500 - - 318,750 - - 191,500 - - 1,241,937 Sub Total540,187 - - 191,500 - - 318,750 - - 191,500 - - 1,241,937 Grants Federal Grants33,327 442,874 542,832 1,305,330 29,691,344 464,112 3,224,504 852,107 897,103 1,117,786 702,762 1,102,761 40,376,842 State Grants23,785 - 141,622 22,507 48,650 19,599 82,216 28,554 11,059 19,622 13,873 15,611 427,098 Sub Total57,112 442,874 684,454 1,327,837 29,739,994 483,711 3,306,719 880,661 908,163 1,137,408 716,635 1,118,372 40,803,939 Other Intergovernmental Staffing Agreements with County- 30,000 - - - - - - - - - - 30,000 Local Government Grants- 5,550 - - - - 3,650 - - - - - 9,200 Federal Seized Drug- - - - - - 1,593 56,326 - - - - 57,919 State Seized Drug- 808 3,416 8,888 - 3,965 3,626 - - 587 - 1,381 22,670 Sub Total- 36,358 3,416 8,888 - 3,965 8,868 56,326 - 587 - 1,381 119,789 Total Intergovernmental Revenue 1,271,375 1,090,379 1,384,022 2,306,777 30,534,372 8,887,005 4,441,482 1,467,331 6,675,530 2,393,353 1,552,622 4,817,448 66,821,697 For the Year Ended December 31, 202110 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, 2021Licenses & PermitsBusiness Business Licenses 12,517 21,063 17,002 13,475 16,156 6,566 4,554 3,377 2,115 2,230 830 250 100,133 Taxi Cab Licensing21 55 55 370 870 - 165 55 42 294 784 - 2,711 Sub Total12,538 21,118 17,057 13,845 17,026 6,566 4,719 3,432 2,157 2,524 1,614 250 102,844 Nonbusiness Lawn Parking- - - - - 589 1,718 2,754 5,823 595 740 (10) 12,209 Engineering3,150 13,280 11,460 17,265 7,725 5,395 18,360 9,800 5,630 22,735 4,520 3,255 122,575 Right-of-Way Closures- - 250 250 175 575 175 250 25 200 - 75 1,975 Park Food Sales Permit- - - - 30 28 - 86 30 - 26 53 253 Fire Dept-Building Plan Review706 1,133 2,656 1,856 2,013 2,229 3,064 3,451 1,793 1,265 2,302 669 23,137 Building Department124,091 85,198 129,678 124,315 142,613 138,393 107,590 145,890 134,038 121,539 141,272 120,734 1,515,351 SBARC - Pet Licenses2,820 3,055 4,655 5,485 2,745 4,860 4,550 4,095 4,615 2,670 2,065 1,940 43,555 Sub Total130,767 102,666 148,699 149,171 155,301 152,069 135,457 166,326 151,954 149,004 150,925 126,716 1,719,055 Total Licenses & Permits143,305 123,784 165,756 163,015 172,326 158,635 140,176 169,758 154,111 151,528 152,539 126,966 1,821,899 Charges for ServicesGeneral Government Plan Commission Charges- 350 650 350 500 250 250 300 100 200 200 200 3,350 Copies of Public Records- - - - - - - 216 - 137 27 - 380 Blueprints/Copies- - - - - - - - - - - - - Historic Preserv Certificate of Approval 60 120 180 340 140 200 240 220 260 280 160 80 2,280 IT Services- - - - - - 47,379 - - - - - 47,379 Sub Total60 470 830 690 640 450 47,869 736 360 617 387 280 53,389 Public Safety Accident Report Copies5,986 6,349 7,126 7,489 6,463 6,683 5,967 4,382 7,059 7,159 7,080 9,544 81,286 Gun Permit Applications6,641 4,758 6,790 7,082 4,102 3,670 1,034 - - - - - 34,077 Traffic Signal Maintenance13,457 13,457 - 73,065 47,908 13,457 - - 40,372 - 2,845 17,044 221,606 EMS Special Event Coverage- - - - 30,990 28,508 - 1,575 (1,500) - (2,874) 74,309 131,008 Regional Academy Tuition- 8,400 1,950 7,600 1,500 - - 75 100 - - - 19,625 River Rescue School Tuition31,850 - - 450 - 10,400 2,700 1,300 1,650 26,600 17,500 2,100 94,550 Fire Training Center Tuition- - - - - - - - - - - 0 0 Emergency Medical Service218,556 219,951 220,674 280,859 315,800 329,252 378,931 478,791 269,649 197,795 266,203 278,619 3,455,081 Medicaid Reimbursements- - - 590,368 - - - - - - - - 590,368 EMS for County- 476,340 - 158,780 158,780 158,780 317,560 - 158,780 317,560 - 158,780 1,905,360 Hazmat Charges- - - - - - - - - - - - - Police Special Event Coverage- - - - - - - - - - - - - Crime Lab Services813 2,369 1,963 1,400 450 1,438 3,225 325 6,350 4,381 1,288 2,169 26,169 EMS Late Payment Interest- 1,979 1,191 1,147 586 1,932 742 4,905 778 2,067 - 3,579 18,906 Misc Revenue- - - - - - - (1,500) 1,500 - - - - Sub Total277,303 733,603 239,819 1,128,113 566,580 554,120 710,159 489,853 484,738 555,562 292,042 546,145 6,578,036 Highways & Streets Sale of Signs/Materials- - - - - - 276 - - - - - 276 Special Events- - - - - - - - - - 2,965 - 2,965 Sub Total- - - - - - 276 - - - 2,965 - 3,241 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, 2021Charges for Services Culture & Recreation Morris Performing Arts Center 1,293 - - 8,004 24,513 144,861 20,353 25,016 72,262 22,715 70,813 344,279 734,109 Palais Royale Ballroom14,903 5,530 21,902 7,256 5,852 9,567 11,147 12,171 11,273 10,139 5,749 19,164 134,653 Parks & Recreation197,197 107,814 228,135 233,107 301,986 379,768 407,208 402,653 301,868 124,809 63,896 174,525 2,922,965 Lease of Coveleski Stadium- - - - - - - - - - - - - Century Center15,521 12,117 123,098 45,048 126,096 105,626 114,502 101,224 256,521 196,894 113,083 133,636 1,343,366 Sub Total228,914 125,460 373,136 293,415 458,446 639,822 553,211 541,064 641,924 354,557 253,541 671,603 5,135,092 Health - Animal Care & Control Pet Impound Reclaim Fee210 145 405 945 525 610 655 720 565 325 400 320 5,825 Pet Adoption Fees1,386 1,707 1,110 2,044 1,044 2,188 1,490 1,659 1,378 1,497 1,662 1,310 18,475 Pick Up Fees40 - - 50 120 80 143 80 80 80 - 20 693 Pet Micro Chipping300 110 320 580 340 460 300 520 460 290 1,099 300 5,079 Vet Expenses190 65 247 630 288 317 369 497 249 100 335 215 3,502 Pet Euthanasia20 20 20 20 20 - 20 - - - - - 120 Animal Surrenders460 280 1,000 880 720 490 760 930 1,040 1,040 740 640 8,980 Cremation348 - 51 178 483 43 178 435 - 228 536 388 2,868 Rabies Specimen Prep- - 60 - 30 60 - 120 30 - - 60 360 Boarding- - - - - 1,038 380 305 - - - - 1,723 Sub Total2,954 2,327 3,213 5,327 3,570 5,286 4,295 5,266 3,802 3,560 4,772 3,253 47,624 Other DCI Staff Contracts6,500 485,527 121,664 50,732 54,770 105,275 45,297 46,679 88,514 572,631 7,880 159,707 1,745,175 Other Misc Charges for Services- - - - - - - - - - - - - Parking-Garages102,331 62,416 73,522 81,091 57,128 77,322 68,892 74,042 93,459 65,728 42,155 107,261 905,346 Parking-Century Center1,280 1,125 14,860 3,460 5,355 5,815 4,370 6,640 6,555 2,540 3,655 2,459 58,114 Central Services-Internal Customers 498,636 475,798 630,557 540,064 482,750 622,627 561,956 663,868 620,510 543,096 584,736 663,053 6,887,650 Central Services-External Customers 18,366 29,893 29,647 - 58,183 33,157 34,436 31,108 38,243 28,458 50,279 40,526 392,294 Employee & Employer Assessments 1,350,100 1,325,420 1,353,323 1,332,060 1,345,076 1,318,837 1,328,730 1,341,888 1,327,050 1,326,921 1,325,018 1,352,769 16,027,191 Sub Total1,977,212 2,380,179 2,223,573 2,007,407 2,003,261 2,163,033 2,043,680 2,164,226 2,174,330 2,539,374 2,013,723 2,325,774 26,015,771 Sanitation Trash Collection/Residential566,808 444,281 437,845 438,116 438,472 440,593 441,431 442,582 444,380 444,251 444,890 444,888 5,428,537 Trash Collection/Commercial12,966 9,090 9,055 9,248 9,259 9,237 9,292 9,314 9,352 9,374 9,506 9,515 115,207 Trash Collection/Apt 2 Units4,648 3,825 3,639 3,777 3,808 3,738 3,785 3,788 3,766 3,792 3,763 3,789 46,118 Trash Collection/Apt 3 Units2,329 1,742 1,706 1,706 1,740 1,818 1,774 1,799 1,785 1,760 1,767 1,767 21,692 Trash Collection/Apt 4 Units2,485 2,166 2,134 2,111 2,104 2,106 2,106 2,139 2,139 2,148 2,165 2,216 26,020 Trash Collection/Seniors17,551 96 300 258 228 228 236 122 - - - - 19,021 Trash Collection/Special Pickup2,700 1,760 2,638 3,080 1,880 3,240 3,020 3,240 3,220 1,900 1,560 2,980 31,218 Trash Collection/Yard Waste Pickup- - 90 130 20 40 310 170 130 (20) 80 50 1,000 Misc/Additional Trash Totes15,049 (1,344) (441) 86 (303) (342) (178) (218) (49) (269) (92) (336) 11,562 Misc/Return Trip Customer Error2,525 1,530 1,730 1,110 880 1,040 1,180 1,200 890 890 680 1,040 14,695 Misc/Contamination Fee- - - 10 200 210 620 460 450 10 - - 1,960 Misc/Tote Replacement Fee400 300 400 250 334 624 718 1,150 1,026 660 190 306 6,358 Misc/Trash Start Fee5,104 2,810 3,570 4,100 3,960 5,710 4,290 4,180 4,800 4,340 3,930 3,840 50,634 Misc/Yard Waste Totes- - 2 35,442 36,624 37,672 38,954 40,879 41,419 41,478 41,297 4,425 318,192 Sub Total632,564 466,256 462,668 499,424 499,208 505,913 507,537 510,804 513,309 510,313 509,737 474,480 6,092,214 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, 2021Charges for Services Utilities - Water Metered Sales/Residential 899,835 604,003 651,414 621,685 646,183 803,793 785,485 770,000 804,265 691,157 631,726 648,884 8,558,430 Metered Sales/Commercial 245,452 172,629 187,410 189,675 188,311 205,825 223,460 196,527 209,616 200,918 188,155 189,224 2,397,202 Metered Sales/Industrial 35,083 18,277 43,275 27,680 29,198 31,816 33,690 33,881 32,872 30,949 27,513 28,179 372,413 Metered Sales/Multi Family131,843 96,662 108,130 106,551 99,960 109,094 109,309 100,853 115,406 97,837 100,479 102,367 1,278,492 Bulk Sales/Olive St29 29 - - - - - - - - - - 58 Metered Sales/Institution13,811 10,230 9,261 9,961 10,460 11,217 12,294 11,845 12,408 12,308 11,103 10,961 135,859 Public Fire Protection256,006 218,316 216,704 264,338 215,048 118,769 216,270 216,885 216,564 216,007 216,083 216,071 2,587,061 Private Fire Protection(2,112) 37,839 38,077 37,978 37,755 37,612 38,151 38,482 37,428 37,934 37,880 37,946 414,970 Sales to Public Authorities39,481 34,170 32,054 28,557 31,920 42,977 48,805 51,065 52,646 47,076 35,041 33,763 477,555 Irrigation Sales14,502 3,152 1,548 8,995 145,954 282,587 301,760 302,453 326,047 226,014 42,279 6,991 1,662,282 Other Water/Misc Service18,645 9,884 13,544 14,714 35,316 26,612 23,185 20,857 22,840 31,726 24,164 22,320 263,807 Backflow Prevention Insp.17,675 22,725 20,275 10,125 6,750 13,075 11,050 13,650 15,475 20,425 15,000 12,450 178,675 Water Main Extension- - - - - - - - - - - - - Rents From Water Property1,350 - 434 - - - - - - - - - 1,784 Revenue From Cut Off Fees- 150 375 525 525 375 150 75 375 300 75 - 2,925 Penalties (Forfeit Disc.)- - - - - - - - - - - - - Water Leak Insurance119,606 89,335 88,159 88,064 88,074 88,284 88,332 88,380 88,447 88,385 88,520 88,527 1,092,113 System Development Fee444 62,423 3,001 7,703 14,971 5,993 30,788 2,146 5,993 32,498 3,428 2,573 171,959 Sub Total1,791,649 1,379,824 1,413,660 1,416,551 1,550,424 1,778,028 1,922,729 1,847,099 1,940,382 1,733,535 1,421,448 1,400,255 19,595,583 Utilities - Sewage Metered Sales/Residential2,306,914 1,744,705 1,735,503 1,713,690 1,719,599 1,756,843 1,756,066 1,703,036 1,720,514 1,458,714 1,677,936 1,697,959 20,991,478 Metered Sales/Commercial722,542 628,267 567,277 602,329 624,001 629,819 661,299 651,803 667,802 500,093 570,805 614,973 7,441,009 Metered Sales/Industrial364,003 464,185 406,552 419,021 489,756 419,914 410,283 447,865 425,913 460,008 410,407 456,826 5,174,732 Metered Sales/Multi Family297,204 257,940 262,684 254,823 256,118 259,014 256,143 240,759 263,217 238,179 235,197 241,814 3,063,092 Metered Sales/Institution32,407 25,676 26,010 25,117 25,884 27,299 28,214 26,460 28,248 26,407 26,633 26,310 324,665 Sales to Public Authority90,872 70,069 76,152 73,872 74,470 93,631 96,638 102,303 109,194 101,345 84,430 81,723 1,054,698 Wholesale Meter/New Carlisle22,739 - - - - - - - - - - - 22,739 Penalties (Forfeit Disc.)- - - - - - 750 - - - - - 750 Dumping Fees3,903 3,815 1,033 3,605 3,763 2,538 4,025 3,815 4,257 2,025 2,013 140 34,930 Laboratory Service Fees- 15 - - 160 - - - - - - - 175 Discharge Permit Fees3,500 1,750 - - 2,500 - - 1,950 2,825 500 500 2,250 15,775 System Development Fee1,069 151,503 10,324 18,568 23,754 14,479 70,126 2,113 13,449 115,468 7,266 6,235 434,354 Sewer Repair Insurance65,905 49,318 48,696 48,653 48,436 48,698 48,724 48,763 48,838 48,790 49,013 49,036 602,870 Sewer Repair Deductible10,271 6,217 11,765 7,149 8,249 7,267 6,700 6,300 8,999 7,052 6,735 7,764 94,468 Misc Revenues- - - - - - - - 57 - - 595 653 UAP Assistance Fee- - - - - - 9 73,263 73,228 518,796 73,226 73,066 811,588 UAP Credit (Contra)- - - - - - - (30,204) (29,910) (208,139) (29,004) (28,229) (325,485) RINS Credits- - - - - - - - 103,455 - - - 103,455 Disconnect Program Fee10,729 (8,808) - - - - - - - - - - 1,921 Sub Total3,932,057 3,394,652 3,145,995 3,166,827 3,276,689 3,259,500 3,338,977 3,278,228 3,440,086 3,269,239 3,115,157 3,230,462 39,847,868 Utilities - Other Storm Water Fees117,908 87,317 85,389 85,478 85,806 86,619 86,884 86,585 84,682 85,199 86,265 86,206 1,064,337 Clean Air/ReLeaf (Leaf Pickup)51,483 38,089 37,556 37,531 37,588 37,686 37,703 37,728 37,763 37,729 37,741 37,725 466,321 Sub Total169,390 125,406 122,945 123,008 123,394 124,305 124,587 124,313 122,445 122,928 124,006 123,931 1,530,658 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, 2021Charges for Services Organic Resources Yard Waste Drop-Off 16,991 150 14,556 6,661 5,675 6,884 9,819 7,264 6,474 5,812 9,151 7,399 96,835 Mulch/Compost Sales35 - 6,946 12,682 13,460 2,827 3,830 3,908 9,336 1,864 5,188 4,298 64,375 Sub Total17,026 150 21,502 19,344 19,135 9,711 13,649 11,172 15,811 7,676 14,339 11,697 161,210 Total Charges for Services9,029,129 8,608,326 8,007,341 8,660,106 8,501,346 9,040,169 9,266,968 8,972,762 9,337,186 9,097,361 7,752,116 8,787,879 105,060,688 Fines, Forfeitures, & FeesGeneral Ordinance Violation- - - - - - - - - - - - - Bad Checks Fines11 20 10 12 24 - 24 12 24 - 12 - 149 Credit Reports- - - - - - - - - - - - - Court Fees- 1,344 - 1,322 - - - 1,350 100 1,006 50 - 5,171 Plan Commission Application Fee250 2,700 1,600 2,400 2,300 1,600 1,400 800 1,000 2,250 1,600 1,900 19,800 Zoning Appeals Application Fee650 125 700 1,425 1,625 1,675 1,720 550 1,150 1,725 800 750 12,895 Zoning Admin Fees1,100 750 1,050 1,600 1,300 1,700 1,500 1,850 1,750 1,100 1,850 1,250 16,800 Zoning Admin Fines- - - - - - - - - - - - - Tax Abatement Admin Fees- - 2,913 1,956 - 2,211 1,329 - - - - - 8,409 Test Filling Fees50 200 250 200 150 50 200 300 400 200 250 200 2,450 Econ Dev-CDBG Loan Late Fees- - - 10 - 490 - - - - - - 500 Sub Total2,061 5,139 6,523 8,925 5,399 7,726 6,173 4,862 4,424 6,281 4,562 4,100 66,174 Code Enforcement Vacant Bldg Registration- - - - - - - - - - - - - Landlord Registration Fee20 5 - 5 - - - 10 5 - - 85 130 Rental Unit Safety Fees- - - - 750 1,500 - 250 1,000 2,750 250 250 6,750 Demolition & Boarding3,098 4,325 4,317 4,378 1,371 2,470 3,264 2,002 1,487 2,187 50 1,719 30,666 Collections449 2,491 2,008 1,250 - 429 13,530 - - - - 28,039 48,195 Environmental Violations24,439 10,500 22,026 14,383 10,002 27,016 24,345 27,569 14,502 17,638 6,099 21,124 219,644 Ordinance Violation650 - 2,900 7,600 2,411 2,210 5,225 8,845 2,990 1,750 1,700 2,470 38,750 Animal Ordinance Violation19,610 28,495 (44,295) 2,017 550 1,096 1,577 787 1,049 350 2,392 1,540 15,169 Forfeitures-Civil Penalties425 1,038 985 10,012 250 2,195 33,866 1,000 440 - - 42,521 92,732 Sub Total48,690 46,854 (12,058) 39,645 15,333 36,915 81,808 40,463 21,473 24,675 10,491 97,748 452,036 ParkingStreet Parking Fines2,761 2,432 4,140 6,436 3,815 6,221 4,205 5,540 4,057 4,955 4,680 2,755 51,998 Public Safety False Alarms Fine4,173 11,366 3,712 2,023 2,512 4,255 4,607 5,671 3,583 9,592 6,688 6,814 64,997 Noise Ordinance115 95 70 20 2,986 3,074 1,589 6,309 3,195 1,028 1,131 169 19,780 Curfew Violation- - - - - - - - - - - - - Impound Towing Fees530 620 740 570 610 640 496 680 670 586 460 710 7,312 Sub Total4,818 12,081 4,522 2,613 6,108 7,970 6,692 12,660 7,448 11,206 8,278 7,693 92,089 Total Fines, Forfeitures, & Fees58,330 66,506 3,127 57,619 30,655 58,832 98,878 63,525 37,402 47,116 28,012 112,296 662,297 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, 2021Other IncomeMiscellaneous Revenue Miscellaneous Revenue 51,848 106,822 37,233 100,461 26,239 24,004 (12,731) 87,197 4,549 997 1,876 272,576 701,070 Sale of Scrap Metal3,876 2,116 3,590 1,476 1,623 3,790 7,591 1,457 1,047 - 3,753 1,684 32,004 Bond Interest Rebate- - - 45,718 - - - - - - - 43,762 89,480 Bosch Principal Income- - 17,736 - - 17,869 - - - - - - 35,604 Bosch Interest Income IDFA- - 267 - - 134 - - - - - - 401 Origination Fees- - - 7,750 - - - 18,750 1,750 - - 750 29,000 Loan Servicing Fees8,703 7,908 - - - 359 3,000 1,000 1,343 - 5,083 - 27,396 Sub Total64,427 116,846 58,826 155,405 27,862 46,155 (2,140) 108,404 8,688 997 10,712 318,773 914,956 Bank Account Interest247,262 74,427 67,151 385,080 47,893 56,887 425,511 64,320 117,798 75,689 54,935 110,271 1,727,224 Rental of Property2,047 20,300 20,761 7,063 23,786 10,832 (637) 10,832 - 16,061 5,715 30,417 147,175 Donations548,608 1,502 609,311 994 1,214 388,893 1,406 65,234 2,824,465 76,938 840 62,357 4,581,762 3rd Party Revenue Cable TV Franchise Fees- - 162,574 - 169,473 - - 170,802 - - 167,912 - 670,761 Video Franchise Fees- - - 35,160 - - - 36,173 - - 33,682 - 105,016 Sub Total- - 162,574 35,160 169,473 - - 206,975 - - 201,594 - 775,777 Total Other Income862,344 213,075 918,624 583,702 270,229 502,767 424,140 455,764 2,950,951 169,684 273,796 521,818 8,146,893 Reimbursements Miscellaneous Reimbursements 645 9,160 3,926 (96,588) 5,405 117,425 12,349 21,514 (29,530) 1,222 92,386 7,626 145,541 Insurance Claim- - - - - - - - 1,066 - 208 - 1,274 IT Services6,471 6,377 6,471 6,471 6,471 6,471 6,471 6,471 6,471 6,471 6,471 6,471 77,553 Travel Reimbursement- - - - - - - - - - - - - Lamppost Program- - - 1,350 1,800 3,500 1,100 - - - - - 7,750 Energy Rebates- - - - 77,120 - - - - - - - 77,120 Repair Reimbursement75 - 75 8,604 - 710 75 75 75 18,773 713 75 29,251 Salary/Overtime Reimb2,574 9,900 8,421 3,140 9,489 46,731 22,400 24,180 25,766 2,661 15,541 110,671 281,472 Diesel Tax Rebate- - - - - - - 14,166 - - - 22,864 37,030 Pharmacy Rebates- 340,848 31,192 30,441 198,970 - 30,861 155,732 30,831 30,921 85,691 33,148 968,634 Beck's Lake Reimbursement- - 8,114 - - - - - - - - - 8,114 EPA Professional Services- - - - - - - - - - - - - Total Reimbursements9,764 366,284 58,200 (46,582) 299,254 174,836 73,257 222,138 34,679 60,048 201,009 180,854 1,633,739 Other Sources Interfund Transfers & Fixed Cost Allocations Interfund Transfers In6,435,249 3,433,527 3,548,093 3,444,470 11,274,105 3,459,807 7,594,624 2,993,020 7,417,431 2,735,212 2,561,450 6,946,930 61,843,919 PILOT512,861 512,860 512,860 512,860 512,860 512,860 512,860 512,860 512,860 512,860 512,860 512,860 6,154,321 Administration Cost Allocation696,661 696,674 696,674 696,674 696,674 696,674 696,674 696,674 696,674 696,674 696,674 696,674 8,360,075 IT Cost Allocation760,815 760,821 760,821 760,821 760,821 760,821 760,821 760,821 760,821 760,821 760,821 760,821 9,129,846 Liability Insurance Allocation272,054 272,086 272,086 272,086 272,086 272,086 272,086 272,086 272,086 272,086 272,086 272,086 3,265,000 Payroll Cost Allocation206,352 206,348 206,348 206,348 206,348 206,348 206,348 206,348 206,348 206,348 206,348 206,348 2,476,180 Facilities Management Allocation10,818 10,797 10,797 10,797 10,797 10,797 10,797 10,797 10,797 10,797 10,797 10,797 129,585 Utility Customer Service Mgmt Allocatio147,022 147,019 147,019 147,019 147,019 147,019 147,019 147,019 147,019 147,019 147,019 147,019 1,764,231 Sub Total9,041,832 6,040,132 6,154,698 6,051,075 13,880,710 6,066,412 10,201,229 5,599,625 10,024,036 5,341,817 5,168,055 9,553,535 93,123,157 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, 2021Other SourcesSale of Assets Sale of Capital Assets - - - - - - - 168,498 - - - - 168,498 Sale of Non-Capital Assets- - - - - - - 9,168 - - - - 9,168 Sale of Property1,000 24,993 - - - - - 3,105 900 - - (18,575) 11,424 Other Damage Reimbursement- - - - - - - - - - - - - Vehicle Damage Reimbursement- - - - - - - - - - - - - Hydrant Damage Reimbursement- - - - - - - - - - - - - Sub Total1,000 24,993 - - - - - 180,771 900 - - (18,575) 189,089 Issuance of Debt Capital Lease Proceeds- - - - - 900,928 - - 3,691,270 - - - 4,592,198 Bond Proceeds- - - 76,100 7,533,900 - - - 12,450,000 - - - 20,060,000 Premium on Bonds- - - - 1,250,022 - - - 1,889,893 - - - 3,139,916 Sub Total- - - 76,100 8,783,922 900,928 - - 18,031,163 - - - 27,792,114 Refunds Refunds273 3,622 5,874 60,359 13,007 (6,469) 259 23,644 54,499 45 11,983 18,756 185,853 Specific Stop Loss- - - 133,739 3,884 58,968 11,801 6,705 26,060 104,922 78,966 39,703 464,747 Utility Receipts Tax Refund- - - 10,695 - - - - - - - - 10,695 Sub Total273 3,622 5,874 204,793 16,891 52,499 12,060 30,349 80,559 104,966 90,949 58,459 661,295 Other Sale of Property Held for Resale- - - - - - - - - - - - - Interfund Loan - Principal Income6,000 211,261 - 6,000 - 250,000 6,000 215,776 - 6,000 - - 701,037 Interfund Loan - Interest Income- 35,403 - - - - - 30,888 - - - - 66,291 Other Loan - Principal Income429 5,931 611 2,922 443 4,875 5,261 1,068 5,796 7,020 2,819 22,828 60,003 Other Loan - Interest Income- - - 417 97,760 1,631 33,511 31,065 17,772 13,495 18,132 21,449 235,232 Sub Total6,429 252,595 611 9,339 98,202 256,506 44,772 278,797 23,568 26,515 20,951 44,277 1,062,562 Total Other Sources9,049,534 6,321,342 6,161,183 6,341,306 22,779,725 7,276,346 10,258,062 6,089,543 28,160,226 5,473,299 5,279,956 9,637,696 122,828,218 Revenue Total23,317,346 19,672,607 19,581,165 20,948,855 66,601,955 77,805,585 27,585,873 20,323,731 50,232,996 20,275,300 18,122,961 66,110,168 430,578,541 16 City of South Bend2021 Revenue by Type by FundFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotalCity Controlled Funds101General Fund43,659,873 - 4,251,806 1,482,045 258,054 5,286,199 6,235 9,896,054 - 1,769,377 290,597 1,238,059 8,881,400 77,019,698 Special Revenue Funds102 Rainy Day- - - - - - - - - - 64,091 - - 64,091 201 Parks & Recreation10,271,000 - 911,437 200,000 253 2,922,965 12 - - 912,899 20,758 132,135 1,232,541 16,604,000 202 Motor Vehicle Highway- - 3,204,129 123,272 1,975 224,847 - 150,163 890,000 - 23,518 41,861 3,500,000 8,159,765 209 Studebaker-Oliver Revitalizing Grants- - - - - - - - - - 4,318 - - 4,318 210 Economic Development State Grants- - - 41,015 - - - - - - 160 36,005 - 77,180 211 Dept of Community Investment Operating- - - 9,200 - 1,453,279 57,904 145,765 - - 6,023 573 500,000 2,172,743 212 Dept of Community Investment Grants- - - 2,563,504 - - 500 - - - - 341,376 - 2,905,379 216 Police State Seizures- - 22,670 - - - - - - - 993 - 7,636 31,299 217 Gift, Donation, Bequest- - - - - - - - - 471,608 6,884 - - 478,492 218 Police Curfew Violations- - - - - - - - - - 82 - - 82 219 Unsafe Building- - - - - - 34,066 - - - 4,812 - - 38,879 220 Law Enforcement Continuing Education- - - 41,980 - 115,024 89,648 - - 500 2,229 2,970 73,512 325,862 221 Rental Units Regulation- - - - - - 6,880 - - - 728 - 50,000 57,608 227 Loss Recovery- - - - - - - - - - 2,515 - - 2,515 230 Code Enforcement Fund- - - - 43,555 47,624 411,114 34,708 235,000 - 941 2,998 2,290,000 3,065,940 249 Local Income Tax - Public Safety- 9,391,746 - - - - - - - - 25,015 - - 9,416,761 251 Local Road & Street- - 1,939,498 670,528 - - - - - - 18,850 - - 2,628,875 257 LOIT Special Distribution- - - - - - - - - - 1,469 1,500 - 2,969 258 Human Rights Federal Grants- - - 162,140 - 10,833 - - - - 2,417 - - 175,390 263 American Rescue Plan- - - 29,455,024 - - - - - - 81,618 - - 29,536,642 264 COVID-19 Response- - - 1,490,275 - - - - - - - 5,000 1,448,093 2,943,368 265 Local Road & Bridge Grant- - - 791,072 - - - - - - 4,832 - 1,000,000 1,795,904 266 MVH Restricted Fund- - 3,204,129 - - - - - - - 9,704 - - 3,213,833 273 Morris PAC / Palais Royale Marketing- - - - - 4,983 - - - 500 453 - - 5,936 274 Morris PAC Self-Promotion- - - - - 37,223 - - - - 1,355 - - 38,578 280 Police Block Grants- - - - - - - - - - 24 - - 24 289 Haz-Mat- - - - - - - - - - 165 - - 165 291 Indiana River Rescue- - - - - 94,550 - - - - 1,993 1,300 - 97,843 294 Regional Police Academy- - - - - 19,625 - - - - 819 - - 20,444 295 COPS MORE Grant- - - 103,213 - - 7,312 - - - 432 120 - 111,077 299 Police Federal Drug Enforcement- - 57,919 - - - - - - - 192 - - 58,110 404 Local Income Tax - Certified Shares- 13,334,937 - - - - - - 1,598,000 - 87,126 246,998 147,786 15,414,847 408 Local Income Tax - Economic Development- 13,006,489 - - - - - - - - 128,951 151,545 1,000,000 14,286,985 410 Urban Development Action Grant- - - - - - - - - - 172 18,278 - 18,449 655 Project ReLeaf- - - - - 466,321 - - - - 2,322 - - 468,643 705 Police K-9 Unit- - - - - - - - - - 14 - - 14 730 City Cemetery- - - - - - - - - - 178 - - 178 731 Bowman Cemetery- - - - - - - - - - 2,793 - - 2,793 754 Industrial Revolving Fund- - - 2,658,410 - - - - - - 380 300,472 - 2,959,263 Total Special Revenue Funds10,271,000 35,733,172 9,339,782 38,309,632 45,783 5,397,274 607,436 330,636 2,723,000 1,385,507 509,327 1,283,131 11,249,568 117,185,248 Debt Service Funds312 2017 Parks Bond Debt Service1,116,956 - 68,319 - - - - - - - 500 - - 1,185,775 350 2018 Fire Station #9 Bond Debt Service- - - - - - - - - - - - 345,306 345,306 672 Century Center Energy Conservation Debt Svc- - 221,437 - - - - - - - 1,574 89,480 97,217 409,708 752 South Bend Redevelopment Authority- - - - - - - - - - 71 - 2,866,000 2,866,071 755 South Bend Building Corporation- - - - - - - - 8,860,022 - 58 - 2,564,000 11,424,080 17 City of South Bend2021 Revenue by Type by FundFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotal756 2015 Smart Streets Bond Debt Service- - - - - - - - - - 91 - 1,716,000 1,716,091 757 2015 Parks Bond Debt Service- - - - - - - - - - 47 - 375,986 376,033 760 2017 Eddy Street Commons Bond Debt Service- - - - - - - - - - 184 - 1,915,979 1,916,164 Total Debt Service Funds1,116,956 - 289,756 - - - - - 8,860,022 - 2,525 89,480 9,880,489 20,239,229 Capital Funds287 Fire Department Capital- - - - - 1,905,360 300 - 210,000 - 8,474 1,334 - 2,125,468 401 Coveleski Stadium Capital- - - - - - - - - - 58 - - 58 406 Cumulative Capital Development469,124 - 41,568 - - - - - - - 928 - - 511,620 407 Cumulative Capital Improvement- - 207,761 - - - - - - - 3,682 25,000 - 236,443 412 Major Moves Construction- - - 84,756 - - - - - - 9,556 493,328 - 587,639 413 Professional Sports Convention Development Area- - 775,414 - - - - - - - 218 - - 775,632 416 Morris Performing Arts Center Capital- - - - - 37,223 - - - - 1,057 - 1,800,000 1,838,280 450 Palais Royale Historic Preservation- - - - - 12,078 - - - - 493 - - 12,571 451 2018 Fire Station #9 Bond Capital- - - - - - - - - - 1,857 - - 1,857 455 2021 Infrastructure Bond Capital- - - - - - - - - - 21,221 - 8,601,026 8,622,248 471 2017 Parks Bond Capital- - - - - - - - - - 31,461 - - 31,461 750 Equipment/Vehicle Leasing- - - - - - - - - - 17 - - 17 759 2017 Eddy Street Commons Bond Capital- - - - - - - - - - 1 - - 1 Total Capital Funds469,124 - 1,024,743 84,756 - 1,954,661 300 - 210,000 - 79,024 519,662 10,401,026 14,743,295 Enterprise Funds600 Consolidated Building Fund- - - - 1,515,351 - 2,516 - - - 12,194 1,044 - 1,531,105 601 Parking Garages- - - - - 905,346 45,810 - - - 4,803 71 - 956,029 610 Solid Waste Operations- - - - - 6,092,214 - - - - 781 49,951 1,796,371 7,939,316 611 Solid Waste Capital- - - - - - - - 758,270 - 34 - 867,967 1,626,271 620 Water Works Operations- - - - - 19,423,624 - 1,856,424 - - 28,409 23,582 656,984 21,989,022 622 Water Works Capital- - - - - 171,959 - - - - 50,372 11,040 3,373,000 3,606,371 624 Water Works Customer Deposit- - - - - - - - - - 7,493 - - 7,493 625 Water Works Sinking (Debt Service)- - - - - - - - - - 2,818 - 1,508,702 1,511,520 626 Water Works Bond Reserve- - - - - - - - - - 8,191 - - 8,191 629 Water Works Operations & Maintenance Reserve- - - - - - - - - - 17,168 - - 17,168 640 Sewer Repair Insurance- - - - - 697,338 - - - - 12,053 - - 709,391 641 Sewage Works Operations- - - - - 38,772,010 - 449,895 - - 69,545 276,595 1,697,758 41,265,804 642 Sewage Works Capital- - - - - 539,730 - - - - 87,851 24,656 5,946,370 6,598,607 643 Sewage Works Operations & Maintenance Reserve- - - - - - - - - - 32,719 - - 32,719 649 Sewage Sinking (Debt Service)- - - - - - - - 14,339,893 - 19,986 - 7,845,090 22,204,969 653 Sewage Debt Service Reserve- - - - - - - - - - 271 - 1,509,210 1,509,481 654 Sewage Works Customer Deposit- - - - - - - - - - 4,446 - - 4,446 667 Storm Sewer Fund- - - 68,000 - 1,064,337 - - - - 7,492 - - 1,139,829 670 Century Center Operations- - 637,500 - - 1,401,480 - 67,477 - - 54 5,177 - 2,111,688 671 Century Center Capital- - - - - - - - - - 98 - - 98 Total Enterprise Funds- - 637,500 68,000 1,515,351 69,068,039 48,326 2,373,796 15,098,163 - 366,778 392,114 25,201,451 114,769,519 Internal Service Funds222 Central Services- - - - 2,711 7,279,944 - 129,585 - - 6,268 78,626 - 7,497,135 224 Central Services Capital- - - - - - - - - - 40 1,472 82,645 84,157 226 Liability Insurance- - - - - - - 3,265,000 - - 36,491 84,555 - 3,386,046 278 Police Take Home Vehicle- - - - - 14,640 - - - - 4,038 - - 18,678 18 City of South Bend2021 Revenue by Type by FundFund No. Fund NamePropertyTaxesLocalIncomeTaxesOtherTaxesGrants /Intergov.Licenses& PermitsCharges forServicesFines,Forfeitures& FeesInterfundAllocationsDebtProceedsDonationsInterestEarningsOtherIncomeInterfundTransfersInTotal279 IT / Innovation / 311 Call Center- - - - - 47,379 - 9,129,846 900,928 15,000 14,598 111,836 - 10,219,588 711 Self-Funded Employee Benefits- - - - - 15,742,095 - - - - 62,791 1,438,628 - 17,243,514 713 Unemployment Compensation- - - - - 22,056 - - - - 69 74,683 6,667 103,474 714 Parental Leave Fund- - - - - 248,401 - - - - 1,125 - - 249,526 Total Internal Service Funds- - - - 2,711 23,354,515 - 12,524,431 900,928 15,000 125,421 1,789,800 89,312 38,802,118 Fiduciary Funds701 Fire Pension- - 4,101,279 - - - - - - - 1,809 - - 4,103,087 702 Police Pension- - 5,950,693 - - - - - - - 2,305 4,119 - 5,957,118 Total Fiduciary Funds- - 10,051,971 - - - - - - - 4,114 4,119 - 10,060,205 Total City Funds55,516,953 35,733,172 25,595,557 39,944,433 1,821,899 105,060,688 662,297 25,124,917 27,792,114 3,169,885 1,377,786 5,316,366 65,703,246 392,819,312 Redevelopment Commission Controlled FundsTax Increment Financing Funds324 TIF - River West Development Area18,120,969 - 383,000 868,707 - - - - - - 153,650 22,900 585,315 20,134,540 422 TIF - West Washington348,856 - - - - - - - - - 7,164 - - 356,020 429 TIF - River East Development Area (NE Dev) 4,328,968 - - - - - - - - - 39,992 74,327 673,180 5,116,467 430 TIF - Southside Development Area #12,981,728 - - - - - - - - - 75,461 - - 3,057,189 435 TIF - Douglas Road269,923 - - - - - - - - - 687 - - 270,610 436 TIF - River East Residential Area (NE Res)6,299,000 - - - - - - - - - 19,471 - - 6,318,471 Total Tax Increment Financing Funds 32,349,444 - 383,000 868,707 - - - - - - 296,425 97,227 1,258,495 35,253,296 Redevelopment Funds 433 Redevelopment General- 3,543 - - - - - - - 1,411,877 13,014 1,000 - 1,429,434 439 Certified Technology Park- - - - - - - - - - 65 - - 65 452 2018 TIF Park Bond Capital- - - - - - - - - - 15,033 - - 15,033 454 Airport Urban Enterprise Zone- - - - - - - - - - 2,411 - - 2,411 Total Redevelopment Funds- 3,543 - - - - - - - 1,411,877 30,523 1,000 - 1,446,943 Debt Service Funds 315 Airport 2003 Debt Reserve- - - - - - - - - - 6,133 - - 6,133 328 SBCDA 2003 Debt Reserve- - - - - - - - - - 10,253 - - 10,253 351 2018 TIF Park Bond Debt Service- - - - - - - - - - 6,085 - - 6,085 352 2019 South Shore Double Tracking Debt Service- - - - - - - - - - 3 - 1,036,500 1,036,503 353 2020 TIF Library Bond Debt Service Reserve- - - - - - - - - - 16 - - 16 Total Debt Service Funds- - - - - - - - - - 22,490 - 1,036,500 1,058,990 Total Redevelopment Commission Funds 32,349,444 3,543 383,000 868,707 - - - - - 1,411,877 349,438 98,227 2,294,995 37,759,230 Grand Total87,866,397 35,736,715 25,978,557 40,813,139 1,821,899 105,060,688 662,297 25,124,917 27,792,114 4,581,762 1,727,224 5,414,593 67,998,240 430,578,541 19 Revenue Type 2021 Actual Revenue Percent of Total Charges for Services 105,060,688$ 24.40% Interfund Transfers / Allocations 93,123,157 21.63% Property Taxes 87,866,397 20.41% Local Income Taxes 35,736,715 8.30% Other Taxes 25,978,557 6.03% Debt Proceeds 27,792,114 6.45% Grants/ Intergov.40,813,139 9.48% Other Income 7,898,788 1.83% Donations 4,581,762 1.06% Interest Earnings 1,727,224 0.41% Total 430,578,541$ 100.00% City of South Bend 2021 Revenue Summary Revenue by Type 24.40% Charges for Services 21.63% Interfund Transfers / Allocations 20.41% Property Taxes 8.30% Local Income Taxes 6.03% Other Taxes 6.45% Debt Proceeds 9.48% Grants/ Intergov. 1.83% Other Income 1.06% Donations 0.41% 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 2020/pay 2021 Civil City 45,189,966 45,002,931 46,171,932 49,067,532 49,858,701 51,877,631 54,376,009 51,748,694 55,516,953 Tax Increment Financing (TIF) 24,790,322 27,031,090 24,742,902 27,640,882 26,234,941 28,911,164 28,228,570 28,439,449 32,349,444 Total 69,980,288$ 72,034,021$ 70,914,835$ 76,708,416$ 77,136,347$ 80,788,795$ 82,604,579$ 82,604,579$ 80,188,143$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 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 6,154,321 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$ 6,154,321$ 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) Property taxes are based on the net assessed valuation of real and personal property in the City multiplied by the tax rate as determined by the Indiana Department of Local Government Finance. Property taxes are an important source of revenue for the General Fund, Parks & Recreation Fund, 2017 Parks Bond Debt Service Fund, Cumulative Capital Development Fund, and Tax Increment Financing (TIF) Funds. Property taxes are distributed by St. Joseph County in June and December. In 2008, the State of Indiana passed a law known as the “circuit breaker” property tax reform. The law limited the amount of property taxes paid to a fixed percentage of gross assessed valuation—1% for homestead/residential, 2% for rental, 3% for commercial/personal property. While property owners benefited from the property tax caps reduction, local governments lost a substantial amount of tax revenue. However, a special exemption was made for St. Joseph County (where the City is located) due to the amount of outstanding debt backed by property tax revenue. At the end of 2019, the exemption ended. In 2020, the City was subject to the full effect of the property tax caps. 0 $10 M $20 M $30 M $40 M $50 M $60 M $70 M $80 M $90 M $100 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Property Tax Collections Tax Increment Financing (TIF) Civil City 0 $1 M $2 M $3 M $4 M $5 M $6 M $7 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Payment in Lieu of Taxes (PILOT) 21 Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual Economic Development 8,177,352 8,796,821 9,031,709 9,594,602 10,433,361 10,720,959 11,597,226 12,123,599 12,597,307 Certified Shares 7,711,609 8,483,839 8,754,940 9,275,956 10,267,404 10,805,515 12,148,294 12,440,774 12,912,855 Public Safety 5,892,386 6,380,029 6,466,190 6,791,160 7,467,618 8,381,554 8,560,555 8,766,330 9,094,317 Redevelopment 135,330 161,972 104,972 178,067 191,861 124,929 70,356 8,775 1,099 Supplemental - - - - - 2,679,602 2,267,292 3,558,459 1,131,137 Total 24,507,308$ 25,839,785$ 28,527,005$ 30,274,493$ 30,274,493$ 32,712,559$ 34,643,723$ 36,897,937$ 35,736,715$ Local income taxes are based on employee wages earned in St. Joseph County multiplied by the tax rate and then allocated to the local governmental units in the county based on several factors including property tax levy amounts. St. Joseph County has adopted three local income taxes (LIT) that result in direct revenue to the City—certified shares (0.6% of wages), economic development (0.4% of wages), and public safety (0.25% of wages). In addition, St. Joseph County has adopted the Property Tax Replacement LIT (0.5% of wages) that results in no direct revenue to the City but does reduce circuit breaker property tax losses. The local income tax rates are established by the St Joseph County Common Council and the City of South Bend Common Council. The Economic Development local income tax was first enacted as of July 1, 1995 at the rate of 0.1% of City residents' adjusted gross income. The rate was increased to 0.2% effective July 1, 1997, and increased to 0.4% effective for fiscal year 2010. The Public Safety local income tax was adopted effective for fiscal year 2010, at a rate of 0.25% of wages. This portion of local income tax is to be used solely for the salaries of public safety positions that were formerly paid by property taxes which were reduced due to Indiana's property tax "circuit breaker" system that effectively limited property tax receipts. The Certified Shares local income tax was first enacted as of July 1, 1997 at the rate of 0.2% of City residents' adjusted gross income. The Certified Shares rate increased 0.1% each year until it reached 0.6% as of July 1, 2001. 0 $5 M $10 M $15 M $20 M $25 M $30 M $35 M $40 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Local Income Taxes Supplemental Redevelopment Public Safety Certified Shares Economic Development 22 Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual Motor Vehicle Highway 3,006,122 3,682,329 3,679,371 3,640,561 3,829,167 4,717,972 2,176,158 1,919,245 2,121,120 MVH Restricted Fund - - - - - - 2,176,158 1,919,245 2,121,120 Local Road & Street 1,001,871 1,017,383 1,045,516 1,046,446 1,334,565 1,827,580 1,858,579 1,781,618 1,939,498 Total 4,007,993$ 4,699,712$ 4,724,887$ 4,687,007$ 5,163,733$ 6,545,552$ 6,210,894$ 5,620,107$ 6,181,737$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 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 1,083,009 MVH Restricted Fund - - - - - - 1,032,893 1,065,913 1,083,009 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$ 2,166,019$ Effective January 1 2004, St. Joseph County enacted a wheel tax and annual license excise surtax as allowed by State law to provide additional funding for road maintenance and repair. The tax is collected by the Indiana Bureau of Motor Vehicles, remitted to the County, and distributed monthly to the local units based on population and road miles. During 2004-2007, the City of South Bend deposited the wheel tax and excise surtax in the Local Roads & Streets Fund. Starting in 2008, the State required that the taxes be deposited into the Motor Vehicle Highway Fund. Starting in 2019, the State required that the tax revenue be split 50/50 between the Motor Vehicle Highway Fund and the new MVH Restricted Fund. Indiana Code 8-14-1-4(b) and Indiana Code 8-14-1-5(c) requires at least 50% of the MVH distributions to be used for construction, reconstruction and preservation of the unit’s highways. Maintenance expenditures do not count toward the 50% requirement. Distributions of gas tax revenue are made monthly by the Indiana Department of Revenue to the Local Road & Street Fund and the Motor Vehicle Highway (MVH) funds for use in construction and maintenance of streets and highways. Distributions are based on a complex formula developed by the State which takes into account population, road and street mileage, and other factors Effective January 1, 2019, Indiana Code 8-14-1-4(b) and Indiana Code 8-14-1-5(c) requires at least 50% of the MVH distributions to be used for construction, reconstruction and preservation of the unit’s highways. Maintenance expenditures do not count toward the 50% requirement. The City established a separate MVH Restricted Fund (#266) to account for this requirement, allowing the City to keep track of the spending of the restricted funds towards qualified expenditures. Due to an improvement in the economy and temporary increase in state funding for two years, total gas tax increased in 2014. Gas tax remained fairly consistent until 2017, the Indiana General Assembly passed legislation to increase the gas tax. However, after raising the tax, the State revised its distribution formula to keep more funds at the state-level, resulting in a decrease in distributions to local governments starting in 2019. Gas tax revenue declined in 2020 because travel and transportation decreased due to the COVID-19 pandemic. 0 $1 M $2 M $3 M $4 M $5 M $6 M $7 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Gasoline Tax Local Road & Street MVH Restricted Fund Motor Vehicle Highway 0 $0.5 M $1.0 M $1.5 M $2.0 M $2.5 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Wheel Tax MVH Restricted Fund Motor Vehicle Highway 23 Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual SCBDA General Fund 398,500 200,000 - - - - - - - Cumulative Capital Impr. 150,000 150,000 150,000 150,000 150,000 - - - - River West TIF - - 492,000 396,000 394,000 395,000 395,000 381,500 383,000 Century Center Operating 1,313,436 1,343,450 1,313,450 1,313,450 1,275,000 1,275,000 1,275,000 956,250 637,500 Century Center Debt Service - - - - - 221,437 235,000 221,437 221,437 Total 1,861,936$ 1,693,450$ 1,955,450$ 1,859,450$ 1,819,000$ 1,891,437$ 1,905,000$ 1,559,187$ 1,241,937$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual PSCDA Capital - - - - - - - - 775,414 PSCDA Debt Service 597,111 551,252 628,261 760,390 409,659 - - - - Century Center Capital 100,000 - - - - - - - - Total 697,111$ 551,252$ 628,261$ 760,390$ 409,659$ -$ -$ -$ 775,414$ The hotel/motel tax was enacted in 1973 and the current tax rate is 6%. The maximum rate is set by the State, but local governments tend to adopt the max. On July 1, 2021, the rate went up to 8%. The tax is accounted for in a fund of the St. Joseph County government and is administered by the 11 member St. Joseph County Board of Managers for Hotel-Motel Tax. Appointments to the Board of Managers are made by the Mayors of South Bend and Mishawaka and the St. Joseph County Commissioners. Proceeds from the hotel/motel tax fund are budgeted and distributed annually to important economic development and tourism projects in the County. South Bend receives distributions for the operations, maintenance, and debt service of Century Center (convention center). Distributions to the Cumulative Capital Improvement fund were used for the repayment of the 1994 Century Center Bonds. Distributions to the River West Tax Increment Financing fund (starting in 2015, SCBDA General fund prior) are used for the repayment of the 2008 Century Center Bonds. Distributions to the Century Center Debt Service fund are used for repayment of the 2015 Energy Conservation Bonds which were issued by the City for the energy improvements made at the Century Center in 2015. The Indiana Department of Revenue collects a portion of state sales tax and income taxes (covered taxes) generated in the professional sports convention development area (PSCDA). The taxes are remitted on a monthly basis to St. Joseph County which remits it to the City of South Bend. The maximum amount of covered taxes that may be captured in the PSCDA is $2 million per year per IC 36-7-31.8-10(e). The allocation provisions shall expire July 1, 2041. In 2021, the Professional Sports Convention Development Area (PSCDA) was reinstated in downtown South Bend (Resolution 4917-21). The PSCDA was originally established in 1997 (Resolution 2519-97) to fund debt service and improvements at the College Football Hall of Fame. The City received PSCDA tax revenue for the original area from January 1998 through December 2017. The original PSCDA included the College Football Hall of Fame, Century Center, Four Winds Field at Stanley Coveleski Stadium, Morris Performing Arts Center, Palais Royale Ballroom, and the Studebaker National Museum. The revised PSCDA expanded the tax area, adding the Aloft Hotel, the Courtyard by Marriott South Bend, Downtown, the Doubletree Hotel, Howard Park including its Community Center and the Howard Park Public House, and the campus of Indiana University South Bend. The PSCDA tax revenue shall be used for capital improvements or financing of capital improvements for any facility that is owned by the City and is used as one of the following: a professional sports franchise for practice or competitive sporting events, a facility used principally for convention or tourism related events, a museum, a facility used for public attractions of national significance, a performing arts venue (IC 36-7-31.38-8 (a)(2)). 0 $0.5 M $1.0 M $1.5 M $2.0 M $2.5 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Hotel/Motel Taxes SCBDA General Fund Cumulative Capital Impr. River West TIF Century Center Debt Service Century Center Operating $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 Professional Sports Convention Development Area (PSCDA) Tax Century Center Capital PSCDA Debt Service PSCDA Capital 24 General Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual Liquor Excise 66,400 63,817 64,350 74,432 71,082 83,259 78,689 113,223 54,315 Liquor Gallonage 198,867 200,108 211,919 214,542 224,717 217,717 225,083 245,951 266,674 Total 265,268$ 263,925$ 276,269$ 288,974$ 295,799$ 300,976$ 303,771$ 359,174$ 320,989$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual General Fund 74,034 72,948 69,269 70,289 67,068 64,467 63,007 59,796 56,662 Cumulative Capital Impr. 271,457 267,475 253,987 257,727 245,915 236,379 231,026 219,253 207,761 Total 345,490$ 340,424$ 323,256$ 328,017$ 312,982$ 300,846$ 294,034$ 279,050$ 264,422$ Liquor Excise tax and Liquor Gallonage tax are distributed biannually by the State of Indiana and receipted into the General Fund #101. Cigarette tax is distributed biannually by the State of Indiana and receipted into the General Fund #101 and the Cumulative Capital Improvement Fund #407. $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 Liquor Excise and Gallonage Tax Liquor Gallonage Liquor Excise $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 Cigarette Tax Cumulative Capital Impr. General Fund 25 Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual General Fund 2,398,138 2,585,849 2,564,703 2,652,855 2,830,864 2,966,836 3,042,377 3,112,966 3,150,297 Parks & Recreation 476,490 518,334 514,154 531,810 645,627 698,073 715,834 732,428 741,142 2017 Park Bond Debt Svc - - - - - 30,753 49,841 47,242 45,899 Hall of Fame Debt Service 55,942 35,030 62,231 59,891 37,503 18,682 - - - Cumulative Capital Develop. 30,633 30,316 29,440 29,668 31,219 31,802 32,435 33,244 33,801 Total 2,961,203$ 3,169,529$ 3,170,529$ 3,274,224$ 3,545,213$ 3,746,146$ 3,840,487$ 3,925,881$ 3,971,138$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual General Fund 721,472 675,324 758,554 675,904 640,824 613,035 742,740 707,029 723,858 Parks & Recreation 143,350 135,370 152,070 135,496 146,151 144,242 174,758 172,153 170,296 2017 Park Bond Debt Svc - - - - - 6,354 24,369 16,532 22,420 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 7,767 Total 885,412$ 829,265$ 931,295$ 829,616$ 804,375$ 780,226$ 949,785$ 903,265$ 924,341$ The Vehicle/Aircraft Excise tax is distributed in June and December by St. Joseph County and receipted into the General Fund #101, Parks & Recreation Fund #201, 2017 Parks Bond Debt Service Fund #312, and the Cumulative Capital Development Fund #406. The Commercial Vehicle Excise tax is distributed in June and December by St. Joseph County and receipted into the General Fund #101, Parks & Recreation Fund #201, 2017 Parks Bond Debt Service Fund #312, and the Cumulative Capital Development Fund #406. 0 $0.5 M $1.0 M $1.5 M $2.0 M $2.5 M $3.0 M $3.5 M $4.0 M $4.5 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 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 $1,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 Commercial Vehicle Excise Tax Cumulative Capital Develop. Hall of Fame Debt Service 2017 Park Bond Debt Svc Parks & Recreation General Fund 26 Revenue Type 2021 Actual Revenue Percent of Total Sewage Works 41,073,416$ 39.09% Internal Service Funds 23,354,515 22.23% Water Works 19,595,583 18.65% Governmental 11,769,373 11.20% Solid Waste 6,092,214 5.80% Century Center 1,401,480 1.33% Parking Garages 905,346 0.86% Morris Performing Arts Center 734,109 0.70% Palais Royale Ballroom 134,653 0.14% Total 105,060,688$ 100.00% City of South Bend 2021 Revenue Summary Charges for Services 39.09% Sewage Works 22.23% Internal Service Funds 18.65% Water Works 11.20% Governmental 5.80% Solid Waste 1.33% Century Center 0.86% Parking Garages 0.70% Morris Performing Arts Center 0.14% Palais Royale … 27 Revenue Type 2021 Actual Revenue Percent of Total Emergency Medical Service 4,195,362$ 35.65% Fire Department 2,000,250 17.00% Golf Courses 1,743,534 14.81% Community Investment 1,453,279 12.35% Parks & Recreation 1,179,431 10.02% Streets & Sewers 691,168 5.87% Engineering 192,000 1.63% Police Department 160,817 1.37% Legal Department 91,343 0.78% Animal Resource Center 47,624 0.40% Human Rights 10,833 0.09% General City 3,730 0.03% Total 11,769,373$ 100.00% City of South Bend 2021 Revenue Summary Charges for Services - Governmental 35.65% Emergency Medical Service 17.00% Fire Department 14.81% Golf Courses 12.35% Community Investment 10.02% Parks & Recreation 5.87% Streets & Sewers 1.63% Engineering 28 Revenue Type 2021 Actual Revenue Percent of Total Self-Funded Employee Benefits 15,742,095$ 67.40% Central Services 7,279,944 31.17% Parental Leave 248,401 1.06% Innovation & Technology 47,379 0.20% Unemployment Comp 22,056 0.09% Police Take Home Vehicle 14,640 0.08% Total 23,354,515$ 100.00% City of South Bend 2021 Revenue Summary Charges for Services - Internal Service Funds 67.40% Self-Funded Employee Benefits 31.17% Central Services 1.06% Parental Leave 0.20% Innovation & Technology 0.09% Unemployment Comp 0.08% Police Take Home Vehicle 29 City of South Bend, IndianaLicensing & Fee RevenueHistorical Summary 2008-2021License Type2008 Actual $Revenue2009 Actual $Revenue2010 Actual $Revenue2011 Actual $Revenue2012 Actual $Revenue2013 Actual $Revenue2014 Actual $Revenue2015 Actual $Revenue2016 Actual $Revenue2017Actual $Revenue2018Actual $Revenue2019Actual $Revenue2020Actual $Revenue2021Actual $RevenueAdult Business 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 1,565 Alarm Agents1,815 3,005 2,363 2,985 4,523 5,341 5,711 5,906 5,775 5,486 5,558 5,486 5,206 4,753 Arborist/Tree Service2,541 2,738 3,479 2,769 3,394 3,634 3,423 3,628 3,838 3,684 3,810 3,390 3,514 3,171 Automotive Repair/Service Center17,765 23,685 19,870 14,360 19,535 19,280 18,410 19,055 17,950 17,700 17,500 17,615 15,955 15,045 Busker or Sidewalk Performer- - - - - - 275 - - - - - - - Carnivals & Circuses- - - - - - - - - 115 115 - - - Charitable Solicitation610 455 560 583 765 460 610 660 700 310 200 205 150 250 Food Vending Machines (per location)- - - - - - - 5,100 5,584 5,780 4,916 6,024 5,332 3,380 Food Vending Vehicle (per vehicle)103 943 1,282 835 647 707 717 647 712 433 222 135 154 218 Hotel & Motel (per establishment)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 1,810 Itinerant Restaurant15 10 10 10 5 5 5 5 5 5 5 5 - 80 Lawn Parking (10 or more cars) flat rate2,730 3,864 6,445 6,730 7,779 7,865 6,820 7,333 7,578 9,308 9,059 8,835 - 5,514 Lawn Parking (under 10 cars) per parking space 1,894 2,185 3,171 4,549 3,829 2,455 3,215 3,586 2,842 2,661 3,366 4,403 - 5,525 Massage Establishment565 1,531 1,279 1,685 1,911 1,605 1,865 2,365 1,635 1,440 2,075 2,460 2,980 2,695 Massage Technician1,063 1,396 1,150 1,141 1,239 1,120 1,048 1,483 1,478 1,685 1,688 1,605 1,488 1,375 Mobile Food Truck- - - - - - - - 2,120 3,655 3,993 4,233 4,570 4,833 Open Air Business (per location)510 520 634 403 543 713 2,840 2,405 1,670 1,783 645 1,107 750 620 Peddlers/Canvassers1,998 1,835 2,770 4,425 4,305 2,671 2,745 2,325 910 780 540 2,535 305 1,175 Performing Animal Exhibitions- - - - - - 48 - - - - - - - Pet Shop Business License435 753 440 145 580 580 580 580 290 159 280 1,000 700 450 Pool Halls105 105 110 100 - - - - - - - - - 105 Precious Metal Dealer648 650 686 330 1,183 973 1,048 568 568 568 568 475 480 480 Public Parking Facility (per facility)1,360 1,456 1,363 1,715 991 690 680 709 781 704 595 635 425 603 Restaurant32,506 39,629 39,588 40,482 41,249 39,624 39,509 39,793 40,298 41,991 43,519 42,758 39,003 40,947 Rubbish/Garbage Removal6,542 8,240 3,277 9,764 6,540 6,087 6,725 6,868 7,206 7,456 7,621 8,086 7,300 9,232 Scrap Metal/Junk Dealers4,088 4,795 4,380 4,443 4,085 4,070 3,065 3,300 2,810 2,560 2,800 2,055 1,550 1,810 Second Hand Dealers (per year)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 2,405 Self Service Laundry1,723 1,984 1,770 1,711 1,836 1,907 1,854 2,048 1,920 2,078 1,660 1,579 1,635 1,085 Tattoo & Piercing Artists- - - - - 520 495 468 480 965 763 770 1,123 963 Tattoo & Piercing Establishments- - - - - 255 155 155 155 410 310 310 565 695 Taxicab - Companies250 250 300 350 800 1,100 800 800 700 490 200 200 205 200 Taxicab - Drivers2,634 3,119 2,814 2,720 3,205 3,347 2,481 2,557 2,176 1,366 714 545 336 336 Taxicab - Vehicles7,480 8,085 7,865 8,920 9,350 9,350 7,915 9,110 8,130 3,750 1,315 1,265 875 935 Transient Merchant 625 910 1,180 905 1,325 1,310 750 895 625 755 895 750 615 475 Vehicle Removal Service780 663 1,055 730 923 663 923 935 990 780 533 390 395 390 Total97,331$ 122,718$ 115,276$ 118,184$ 128,689$ 125,176$ 123,389$ 131,467$ 127,503$ 126,385$ 122,901$ 125,567$ 101,922$ 113,120$ Note: Business license actual revenue includes application fee transactions and late charges if applicable.30 City of South Bend, IndianaLicensing & Fee RevenueHistorical Summary 2008-2021License 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.2008ActualNo. Sold2009ActualNo. Sold2010ActualNo. Sold2011ActualNo. Sold2012ActualNo. Sold2013ActualNo. Sold2014ActualNo. Sold2015ActualNo. Sold2016ActualNo. Sold2017ActualNo. Sold2018ActualNo. Sold2019ActualNo. Sold2020ActualNo. Sold2021ActualNo. Sold5 5 5 5 5 5 4 4 4 4 4 4 4 3 25 28 28 45 58 64 70 73 71 67 69 68 64 58 35 34 36 40 46 47 42 43 47 44 44 41 44 41 92 108 94 95 99 93 94 95 89 85 85 85 78 78 - - - - - - 12 - - - - - - - - - - - - - - - - 1 1 - - - 13 10 11 16 16 11 13 14 14 8 4 4 3 5 - - - - - - - 4 4 4 4 4 4 4 1 5 6 6 2 2 2 2 2 2 4 1 1 2 18 17 19 19 17 18 18 17 17 19 20 19 19 19 3 2 2 2 1 1 1 1 1 1 1 1 - 1 110 148 83 70 65 83 40 70 71 62 90 65 - 66 197 235 72 46 34 28 30 31 28 21 33 39 - 25 5 11 10 16 15 9 9 13 8 8 10 12 16 15 18 25 18 22 21 15 13 21 19 22 21 21 20 17 - - - - - - - - 4 11 10 12 9 13 16 15 24 15 17 19 85 66 48 44 13 25 20 14 41 56 69 83 87 63 59 54 26 21 18 51 6 25 - - - - - - 1 - - - - - - - 3 3 4 3 4 4 4 4 2 1 2 4 4 3 1 1 1 1 - - - - - - - - - 1 7 7 7 11 16 15 13 7 7 7 7 6 6 6 16 16 15 15 11 10 9 9 9 8 7 7 5 7 428 494 487 517 518 502 517 505 510 521 536 508 451 468 17 23 18 19 19 15 13 11 12 10 11 10 8 7 23 18 17 17 17 15 13 13 12 11 12 11 10 7 18 29 25 32 31 33 37 34 29 28 26 23 20 20 8 10 9 9 9 9 9 9 9 10 8 8 9 8 - - - - - 4 6 6 6 9 10 9 12 11 - - - - - 1 1 1 1 2 3 2 3 4 11 11 12 12 8 11 8 8 7 6 2 2 2 2 173 205 184 175 158 165 124 126 104 65 37 23 16 16 136 147 142 180 170 180 168 165 147 68 16 26 9 17 9 10 9 9 12 8 6 7 7 7 7 6 5 4 6 5 8 7 7 5 7 7 8 6 4 3 3 3 1,435 1,678 1,415 1,487 1,463 1,435 1,428 1,420 1,323 1,183 1,119 1,100 851 970 31 City of South Bend, IndianaLicensing & Fee RevenueHistorical Summary 2008-2021License 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 $500 per year522$ 98$ $75 per year82$ 38$ $60 per year, $3.50 vehicle77$ 158$ $200 per year193$ 308$ $20 in 2014; no longer in existencen/a n/a$105 per yearn/a n/a$45 per year50$ 38$ $40 per machine (4 businesses with machines in various locations)845$ 38$ $65 per vehicle (2 companies with multiple vehicles)109$ 38$ $95 per year95$ 232$ $5 application fee, license cost recorded with restaurant fee revenue80$ 38$ $50 per game (10% discount for season)84$ 29$ $3 per space (10% discount for season)221$ 29$ $200 per year180$ 38$ $75 per year81$ 38$ $525/1 year, $50/1 day, $130/30 days, $200/90 days372$ 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, $5 for veterans47$ 38$ $85 per yearn/a n/a$140 per year150$ 3$ $100 per year105$ n/a$75 per year80$ 278$ $80 per year86$ 38$ $90/up to 150 guests, $110/more than 150, $5/not-for-profits (schools, churches, VFW), $30 for live entertainment87$ 1,063$ $60 per vehicle & $10 inspection (10 companies with multiple vehicles)1,319$ 38$ $250 per year259$ 38$ $115 per year, additional $40.00 for outdoor display120$ 488$ $3 per machine, $45 per establishment136$ 53$ $125 initial, $75 renew88$ 38$ $250 initial, $150 renew174$ 38$ $100 per company100$ 38$ $21 per driver21$ 200$ 1st inspection $55 per vehicle, re-inspection for vehicles failing 1st inspection $25 per vehicle55$ 190$ $135 single location, $50 Christmas trees/wreaths119$ 68$ $125 per year130$ 38$ 32 License Type 2021 Actual Revenue Percent of Total Restaurant 40,947$ 36.20% Automotive Repair/Service Center 15,045 13.30% Lawn Parking 11,039 9.76% Rubbish/Garbage Removal 9,232 8.16% Other Licenses (less than $1,000) *5,329 4.71% Mobile Food Truck 4,833 4.27% Alarm Agents 4,753 4.20% Food Vending Machines 3,380 2.99% Arborist/Tree Service 3,171 2.80% Massage Establishment 2,695 2.38% Second Hand Dealers 2,405 2.13% Scrap Metal/Junk Dealers 1,810 1.60% Hotel & Motel 1,810 1.60% Adult Business 1,565 1.38% Taxicab 1,471 1.30% Massage Technician 1,375 1.22% Peddlers/Canvassers 1,175 1.04% Self Service Laundry 1,085 3.22% Total 113,120$ 100.00% City of South Bend 2021 Revenue Summary Business Licensing Revenue * Combined total revenue of all license types that do not have over $1,000 in revenue for the year. 36.20% Restaurant 13.30% Automotive Repair/Service Center9.76% Lawn Parking 8.16% Rubbish/Garbage Removal 4.71% Other Licenses (less than $1,000) * 4.27% Mobile Food Truck 4.20% Alarm Agents 2.99% Food Vending Machines 2.80% Arborist/Tree Service 2.38% Massage Establishment 2.13% Second Hand Dealers 33 Name of Applicant License Fees Collected Date Issued License Issued License No.Active Suspension Fines Collected Little Denmark 505.00$ 6/7/2021 1 ADL2021-001 Yes No None Peaches * -$ n/a 0 n/a No No None Romantix Adult Emporium 505.00$ 6/7/2021 1 ADL2021-002 Yes No None Torch Lounge 555.00$ 11/1/2021 1 ADL2021-003 Yes No Late Fee Total 1,565.00$ 3 * Building was burned down due to fire, no license fees collected for 2021 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, 2021 34 South Bend Animal Resource CenterLicensing & Fees RevenueHistorical Summary 2008-2021License Type2008 Actual $Revenue2009 Actual $Revenue2010 Actual $Revenue2011 Actual $Revenue2012 Actual $Revenue2013 Actual $Revenue2014 Actual $Revenue2015 Actual $Revenue2016 Actual $Revenue2017Actual $Revenue2018Actual $Revenue2019Actual $Revenue2020Actual $Revenue2021Actual $RevenueAnimal Adoption Fee 32,996 24,819 21,958 16,209 11,164 11,583 11,982 13,910 16,924 25,236 32,835 32,473 19,908 18,231 Animal Surrenders/Euthanasia Fee2,175 4,422 3,841 4,180 5,708 7,349 7,787 9,729 10,081 7,785 8,130 8,316 6,500 8,980 Dangerous/Vicious Dog License Fees2,577 3,430 3,560 2,196 2,640 1,215 615 - - - - - - 125 Micro Chipping for Pets2,944 3,445 3,829 3,386 3,048 2,156 3,660 4,161 3,255 4,100 3,670 3,770 3,507 5,059 Pet Licenses9,561 17,830 16,819 17,668 17,792 17,244 15,993 22,035 19,545 25,178 29,607 32,497 24,835 41,310 Pick Up Fees (unwanted pets)408 260 505 260 80 2,347 2,682 460 690 480 560 720 340 693 Reclaim Fee for Impounded Pets6,872 10,931 9,659 10,230 5,337 2,805 4,778 3,934 4,750 6,375 6,315 6,730 6,090 5,810 Total57,533$ 65,137$ 60,171$ 54,129$ 45,769$ 44,699$ 47,497$ 54,229$ 55,245$ 69,154$ 81,117$ 84,506$ 61,180$ 80,207$ * 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 2008-2021License TypeAnimal Adoption FeeAnimal Surrenders/Euthanasia FeeDangerous/Vicious 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 $1002008ActualNo. Sold2009ActualNo. Sold2010ActualNo. Sold2011ActualNo. Sold2012ActualNo. Sold2013ActualNo. Sold2014ActualNo. Sold2015ActualNo. Sold2016ActualNo. Sold2017ActualNo. Sold2018ActualNo. Sold2019ActualNo. Sold2020ActualNo. Sold2021ActualNo. Sold437 357 332 247 195 257 296 284 261 383 532 565 292 310 1,304 925 1,038 1,013 852 650 389 460 455 390 403 417 323 448 42 47 53 36 38 18 8 - - - - - - 1 147 172 191 924 702 118 183 203 163 226 180 190 176 223 1,212 1,485 1,381 1,390 1,426 1,296 1,202 816 700 769 1,183 1,051 848 964 - - - - - - - 12 18 12 14 18 9 17 300 413 418 405 316 342 148 202 215 275 257 278 239 240 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 2,203 36 South Bend Animal Resource CenterLicensing & Fees RevenueHistorical Summary 2008-2021License TypeAnimal Adoption FeeAnimal Surrenders/Euthanasia FeeDangerous/Vicious 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, $60/Cats) 59$ 38$ $20 per animal (Pre 8-1-14: $10) 20$ 38$ Dangerous Dog License eliminated in 2015 / Vicious Dog fees - Code Sec. 5-38 125$ n/a$20 per pet23$ 38$ *See fee structure below (Pre 8-1-14: $10 - $25 per pet) 43$ 37.65$ $40 per pet (Pre 2015: $20 per pet) 41$ 38$ **See fee structure below (Pre 8-1-14: $20 licensed, $30 unlicensed, $50 subsequent) 24$ 38$ 37 Revenue Type 2021 Actual Revenue Percent of Total Pet Licenses 41,310$ 51.50% Animal Adoption 18,231 22.73% Animal Surrender 8,980 11.20% Reclaim Fee for Impounded Pets 5,810 7.24% Micro Chipping for Pets 5,059 6.31% Pick Up Fees (unwanted pets) 693 0.86% Vicious Dog Fee 125 1.02% Total 80,207$ 100.00% City of South Bend 2021 Revenue Summary Animal Resource Center Licensing & Fees 51.50% Pet Licenses 22.73% Animal Adoption 11.20% Animal Surrender 7.24% Reclaim Fee for Impounded Pets 6.31% Micro Chipping for Pets 0.86% Pick Up Fees (unwanted pets)1.02% Vicious Dog Fee 38 Revenue Type # of Permits/Fees 2021 Actual Revenue Percent of Total Revenue Building Permits 4,461 706,046$ 46.75% Heating Permits 2,562 219,971 14.57% Electric Permits 2,021 197,267 13.06% Contractor Registrations 1,025 128,125 8.48% Plumbing Permits 1,652 111,099 7.36% Contractor Licenses 373 46,625 3.09% Registrations 240 29,750 1.97% Penalties 142 25,913 1.72% Fence Permits 282 12,930 0.86% Demolition Permits 217 10,819 0.72% Sign Permits 146 18,240 1.21% Test Filing Fees 42 2,100 0.14% Improvement Location Permits 16 725 0.05% Violation Fines 6 350 0.02% Moving Permits 1 125 0.01% Zoning Documentation Fees 3 150 0.01% Total 13,189 1,510,235$ 100.00% City of South Bend 2021 Revenue Summary Building Permits & Fees 46.75% Building Permits 14.57% Heating Permits 13.06% Electric Permits 8.48% Contractor Registrations 7.36% Plumbing Permits 3.09% Contractor Licenses 1.97% 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 6,132 7,815 9,491 4,086 4,903 12,756 12,461 6,488 7,119 9,773 3,367 10,940 95,332 Other- - - - - - - - - - - - - Civil Penalty- - - - - - - - - - - 500 500 Litter Fine3,180 1,942 1,000 9,140 3,599 5,233 4,335 2,565 1,260 2,150 1,550 1,437 37,391 Sub Total9,312$ 9,757$ 10,491$ 13,226$ 8,502$ 17,989$ 16,796$ 9,053$ 8,379$ 11,923$ 4,917$ 12,877$ 133,223$ Sub-standard Housing Civil Penalty500 1,325 1,023 10,050 - 1,695 35,276 - - - - 48,976 98,845 Demolition- 260 476 256 256 - - 878 768 1,723 - 1,070 5,685 Failure to Complete Repairs- 621 - 260 250 1,650 5,090 300 765 700 1,150 12,274 23,060 Sub Total500$ 2,206$ 1,499$ 10,566$ 506$ 3,345$ 40,366$ 1,178$ 1,533$ 2,423$ 1,150$ 62,320$ 127,590$ Grass and Weeds Park Maint Charges1,769 1,009 2,858 2,858 1,438 4,856 11,535 8,177 3,296 3,856 1,488 6,813 49,953 Grass Citation/Fines- - 520 - - 50 - - 420 200 - 250 1,440 Other- - - - - - - - - - - - - Sub Total1,769$ 1,009$ 3,378$ 2,858$ 1,438$ 4,906$ 11,535$ 8,177$ 3,716$ 4,056$ 1,488$ 7,063$ 51,393$ Vegetation Illegal Dumping1,327 965 943 2,011 1,028 2,297 1,683 1,908 1,805 570 253 916 15,704 Other- - 695 755 - 490 540 1,128 - 100 75 - 3,783 Sub Total1,327$ 965$ 1,638$ 2,766$ 1,028$ 2,787$ 2,223$ 3,036$ 1,805$ 670$ 328$ 916$ 19,487$ Continuous Enforcement Grass Citation/Fines20 20 460 1,340 690 440 20 8,782 20 20 20 20 11,851 Park Maint Charges- - - - - - - - - - - - - Sub Total20$ 20$ 460$ 1,340$ 690$ 440$ 20$ 8,782$ 20$ 20$ 20$ 20$ 11,851$ Snow TicketSnow Ticket30$ 900$ 2,280$ 270$ 60$ 30$ 60$ 30$ 30$ 15$ -$ -$ 3,705$ Secure Property Boarding388$ 747$ 426$ 589$ 60$ 80$ 1,103$ 613$ 89$ 464$ -$ 959$ 5,518$ Trash Can Trash Can Ticket-$ -$ -$ -$ -$ -$ -$ 50$ -$ -$ -$ -$ 50$ Total Violation Revenue Collected 13,346$ 15,605$ 20,172$ 31,613$ 12,283$ 29,576$ 72,103$ 30,919$ 15,572$ 19,571$ 7,903$ 84,155$ 352,817$ Billing Year2015 2016 2017 2018 2019 2020 2021 TotalViolation Revenue Collected During 2021 by Year Billed Litter2,904$ 8,820$ 8,767$ 14,528$ 19,841$ 29,701$ 48,662$ 133,223$ 2021 Summary *Percent AmountSub-standard Housing188 25,154 12,963 1,702 87,583 127,590 Total Violations Invoiced1,626,824$ Grass and Weeds1,688 2,688 4,028 4,617 14,141 8,318 15,913 51,393 Total Collected9.9%161,397 Vegetation63 2,298 765 1,783 2,650 5,705 6,224 19,487 Total Outstanding90.1% 1,465,427 Continuous Enforcement9,172 2,009 670 11,851 Secure Property- - - 504 143 1,855 3,016 5,518 Snow- 30 - - - 3,675 - 3,705 Trash Can- - - - - 50 50 Total Violation Revenue Collected4,655$ 23,008$ 15,757$ 47,256$ 49,738$ 51,005$ 161,397$ 352,816$ For the Year Ended December 31, 2021* This summary only includes violations invoiced during 2021. Does not include receipts collected during 2021 for invoices issued prior to 2021.40 Revenue Type 2021 Actual Revenue Percent of Total Revenue False Alarms 64,697$ 66.73% Noise Ordinance Violation 19,780 20.40% Impound/Towing Fees 7,312 7.54% Court Fees 5,171 5.33% Total 96,960$ 100.00% Summary of Court Fines & Fees Received During 2021 # of Fines Total Court Fees Revenue Average per Fine St Joseph Traffic and Misdemeanor Court 661 Traffic Violations 490 Superior Felony Court 216 1,367 5,268$ 3.85$ Tickets Issued During 2021 # of Tickets Movers (Traffic)923 Warning 0 Parking 649 Noise Ordinance 7 Total 1,579 City of South Bend 2021 Revenue Summary Public Safety Violations 66.73% False Alarms 20.40% Noise Ordinance Violation 7.54% Impound/Towing Fees 5.33% Court Fees 41 2021 # of Violations Issued 2021 Revenue Percent of Revenue Warnings without Revenue 2,367 -$ 0% Tickets Collected 1,421 40,500$ 24% Tickets Uncollected 4,941 125,960$ 76% Total 8,729 166,460$ 100% Fine Amount Parking Violation Type 2021 # of Violations Issued 2021 # of Violations Collected 2021 Actual Revenue Collected Percent of Total Revenue n/a Warning 2,367 - -$ 0.00% $10.00 20 feet from Crosswalk 2 2 20.00 0.05% $10.00 Commercial Loading Zone 92 43 430.00 1.06% $10.00 Compact Car Only 1 1 10.00 0.02% $100.00 Disabled Parking 182 49 4,900.00 12.10% $10.00 Electric Vehicle Only 63 31 310.00 0.77% $10.00 Electric Vehicle Only - Not Charging 2 - - 0.00% $50.00 Fire Hydrant 50 16 800.00 1.98% $10.00 Fire Lane 1 - - 0.00% $50.00 Front/Backyard Parking 19 10 500.00 1.23% $100.00 Front Yard Parking 13 6 600.00 1.48% $50.00 Lawn Parking Without Permit 13 5 250.00 0.62% $10.00 No Parking 331 151 1,510.00 3.73% $10.00 On Parkway 1 1 10.00 0.02% $10.00 On Sidewalk 25 12 120.00 0.30% $10.00 Other 21 11 110.00 0.27% $10.00 Parking in Two Spaces 26 18 180.00 0.44% $25.00 Parking on Tree Lawn 2 2 50.00 0.12% $50.00 Permit Parking Only 780 264 13,200.00 32.59% $10.00 Police Parking 134 72 720.00 1.78% $10.00 Reserved Parking 31 13 130.00 0.32% $50.00 Residential Permit Parking 5 4 200.00 0.49% $50.00 Residential Truck Parking 2 2 100.00 0.25% $100.00 Side Yard Parking 4 2 200.00 0.49% $25.00 Snow Route Ban 2 2 50.00 0.12% $100.00 Special Event Parking With No Permit 57 27 2,700.00 6.67% $20.00 Time Zone Violation (15 Minute)161 6 100.00 0.25% $20.00 Time Zone Violation (30 Minute)11 - - 0.00% $20.00 Time Zone Violation (1 Hour)587 53 1,040.00 2.57% $20.00 Time Zone Violation (2 Hour)3,639 580 11,480.00 28.35% $10.00 U.S. Marshall Only 2 1 10.00 0.02% $50.00 Vacant Lot Parking 24 7 350.00 0.86% $50.00 Working on Vehicle in Street 5 3 150.00 0.37% $10.00 Wrong Side of Street 43 15 150.00 0.37% $10.00 Yellow Curb 31 12 120.00 0.31% Total 8,729 1,421 40,500$ 100.00% City of South Bend 2021 Revenue Summary Parking Violations 24% Tickets Collected $40,500 76% Tickets Uncollected $125,960 42 Revenue Type 2021 Actual Revenue Percent of Total Federal Grants 40,376,842$ 88.95% Donations 4,581,762 10.09% State Grants 427,098 0.94% Local Government Grants 9,200 0.02% Total 45,394,902$ 100.00% City of South Bend 2021 Revenue Summary Grants & Donations - by Type 88.95% Federal Grants 10.09% Donations 0.94% State Grants 0.02% Local Government Grants 43 Fund # Fund Name 2021 Actual Revenue Percent of Total 263 American Rescue Plan 29,455,024$ 64.89% 101 General Fund 3,251,422 7.16% 754 Industrial Revolving Fund 2,658,410 5.86% 212 Dept of Community Investment Grants 2,563,504 5.65% 264 COVID-19 Response 1,490,275 3.28% 433 Redevelopment General 1,411,877 3.11% 201 Parks & Recreation 1,112,899 2.45% 324 TIF - River West Development Area 868,707 1.91% 265 Local Road & Bridge Grant 791,072 1.74% 251 Local Road & Street 670,528 1.48% 217 Gift, Donation, Bequest 471,608 1.04% 258 Human Rights Federal Grants 162,140 0.36% 202 Motor Vehicle Highway 123,272 0.27% 295 COPS MORE Grant 103,213 0.23% 412 Major Moves Construction 84,756 0.19% 667 Storm Sewer Fund 68,000 0.15% 220 Law Enforcement Continuing Education 42,480 0.09% 210 Economic Development State Grants 41,015 0.09% 279 IT / Innovation / 311 Call Center 15,000 0.03% 211 Dept of Community Investment Operating 9,200 0.02% 273 Morris/Palais Royale Marketing 500 0.38% Total 45,394,902$ 100.00% City of South Bend 2021 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. 64.89% American Rescue Plan7.16% General Fund 5.86% Industrial Revolving Fund 5.65% Dept of Community Investment Grants 3.28% COVID-19 Response 3.11% Redevelopment General 2.45% Parks & Recreation 44 Sources 2021 Actual Revenue Percent of Total American Rescue Plan 29,455,024$ 64.89% US Dept of Housing and Urban Development (HUD) 4,116,582 9.07% Pokagon Band of the Potawatomi 3,368,755 7.42% US Department of Commerce 2,658,410 5.86% IN Dept of Transportation (INDOT) 2,405,062 5.30% Shuttered Venue Operators Grant (SVOG) 992,163 2.19% University of Notre Dame 357,500 0.79% South Bend Parks Foundation 331,209 0.73% Bloomberg Philanthropies 322,000 0.71% IN Dept of Natural Resources (IDNR) 268,000 0.59% Department of Justice (DOJ) 189,057 0.42% Corporation for National and Community Service 184,811 0.41% Project Safe Neighborhood 180,926 0.40% IN Dept of Environmental Management (IDEM) 123,272 0.27% Private Organizations 109,264 0.24% Federal Emergency Management Agency (FEMA) 94,668 0.21% The Chamber of Commerce of St Joseph County 75,000 0.17% Equal Employment Opportunity Commission (EEOC) 47,440 0.10% IN Family & Social Services Administration 41,015 0.09% Indiana Finance Authority 20,010 0.04% City of Mishawaka (grant pass-through for Human Rights) 17,500 0.04% Private Individuals 16,102 0.04% IN Dept of Health 10,000 0.02% IN Housing & Community Development Authority 9,200 0.02% St Joseph County 1,933 0.00% Total 45,394,902$ 100.00% City of South Bend 2021 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. 64.89% American Rescue Plan 9.07% US Dept of Housing and Urban Development (HUD) 7.42% Pokagon Band of the Potawatomi 5.86% US Department of Commerce 5.30% IN Dept of Transportation (INDOT) 2.19% Shuttered Venue Operators Grant (SVOG) 0.79% University of Notre Dame 0.73% South Bend Parks Foundation 0.71% Bloomberg Philanthropies 45 Uses 2021 Actual Revenue Percent of Total American Rescue Plan 29,455,024$ 64.89% Neighborhoods 5,496,459 12.11% Revolving Loan Fund 2,658,410 5.86% Road Improvements 2,405,062 5.30% COVID-19 1,650,520 3.64% Morris Performing Arts Center 992,163 2.19% Howard Park 683,709 1.51% Notre Dame Annual Contribution 357,500 0.79% Transportation (Mayor's Challenge Award) 322,000 0.71% Pinhook Redevelopment 200,000 0.44% Police Department 195,850 0.43% AmeriCorps Program 184,811 0.41% Venues, Parks & Arts 169,690 0.37% Human Rights 162,140 0.36% Replace Diesel Dump Trucks 123,272 0.27% Fire Department 94,668 0.21% Const. Project St Joseph River (North Shore) 68,000 0.15% Studebaker Fountain 60,000 0.13% Animal Resource Center 47,599 0.10% Lead Grant 41,015 0.09% Local Democracy Grant 15,000 0.03% Traffic Calming 10,000 0.02% Historic Preservation 2,009 0.00% Total 45,394,902$ 100.00% City of South Bend 2021 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. 64.89% American Rescue Plan 12.11% Neighborhoods 5.86% Revolving Loan Fund 5.30% Road Improvements 3.64% COVID-19 2.19% Morris Performing Arts Center 1.51% Howard Park 46 City of South Bend, Indiana Interest Earnings Summary 2013 through 2021 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 2021 Number Name Actual 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$ 290,597$ 102 Rainy Day 29,524 29,473 61,234 88,296 109,764 186,733 246,194 137,687 64,091 201 Parks & Recreation 12,082 8,075 13,649 24,609 32,228 84,863 126,119 21,738 20,758 202 Motor Vehicle Highway 11,791 12,300 34,302 56,152 72,001 139,982 146,469 59,007 23,518 203 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 4,318 210 Economic Development State Grants 60,703 15,033 11,236 14,144 12,124 11,863 7,773 749 160 211 Dept of Community Investment Operating 2,610 3,246 7,938 12,494 12,136 14,360 13,570 12,986 6,023 212 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 2,862 993 217 Gift, Donation, Bequest 232 462 592 725 1,411 2,527 12,695 11,424 6,884 218 Police Curfew Violations 38 40 85 115 136 236 306 167 82 219 Unsafe Building - - - - - 6,040 14,604 11,167 4,812 220 Law Enforcement Continuing Education 3,491 3,394 6,715 8,138 6,961 10,040 9,307 5,560 2,229 221 Rental Units Regulation - - - - - 140 279 645 728 222 Central Services 3,421 3,950 8,574 10,343 10,211 10,934 16,454 16,118 6,268 224 Central Services Capital - - 322 933 1,176 2,780 3,129 139 40 226 Liability Insurance 18,597 17,712 35,042 43,001 48,797 71,401 97,578 74,635 36,491 227 Loss Recovery 18,685 25,717 24,843 9,131 9,952 13,044 14,210 7,534 2,515 230 Code Enforcement Fund - - - - - - - 2,492 941 249 Local Income Tax - Public Safety 6,954 5,168 6,209 7,162 9,938 22,716 65,117 46,805 25,015 251 Local Road & Street 6,247 7,585 18,729 27,861 31,663 71,117 111,308 65,026 18,850 252 Excess Welfare Distribution 4 4 - - - - - - - 257 LOIT Special Distribution - - - - 34,717 38,179 10,229 1,950 1,469 258 Human Rights Federal Grants 1,593 1,743 2,960 4,149 5,179 8,987 10,376 3,655 2,417 263 American Rescue Plan - - - - - - - - 81,618 265 Local Road & Bridge Grant - - - - - 6,373 8,641 9,466 4,832 266 MVH Restricted Fund - - - - - - 12,367 15,230 9,704 271 Eastrace Waterway 49 35 22 12 9 - - - - 273 Morris PAC / Palais Royale Marketing 95 90 198 332 507 1,041 1,506 945 453 274 Morris PAC Self-Promotion - - - - - 814 3,175 2,576 1,355 278 Police Take Home Vehicle 1,435 1,705 4,062 6,404 8,100 13,630 17,664 8,942 4,038 279 IT / Innovation / 311 Call Center - - - - - 31,487 54,428 34,050 14,598 280 Police Block Grants 13 13 27 36 42 71 94 53 24 281 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 8,474 288 Emergency Medical Services Operating 16,450 14,964 22,372 20,021 27,419 49,138 49,036 20,548 - 289 Haz-Mat 40 86 231 269 261 456 608 355 165 291 Indiana River Rescue 368 361 618 1,248 1,530 2,777 5,807 4,146 1,993 292 Police Grants - - 55 - - - - - - 294 Regional Police Academy 268 262 480 757 910 1,739 2,588 1,587 819 295 COPS MORE Grant 364 380 778 1,212 1,814 2,334 4,036 1,281 432 299 Police Federal Drug Enforcement 947 978 975 1,397 2,048 2,654 3,131 723 192 312 2017 Parks Bond Debt Service - - - - - 763 565 603 500 313 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 6,133 317 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 61,707 85,249 255,183 284,754 295,661 498,346 622,691 321,099 153,650 328 SBCDA 2003 Debt Reserve 5,959 5,929 12,263 16,144 18,628 31,363 40,541 22,251 10,253 351 2018 TIF Park Bond Debt Service - - - - - - 23,374 13,071 6,085 352 2019 South Shore Double Tracking Debt Service - - - - - - - 13 3 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - 2 16 377 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 58 403 Potawatomi Zoo Nonreverting Capital Fund (aka Zoo Endow 168 168 348 462 151 - - - - 404 Local Income Tax - Certified Shares 50,203 50,003 100,599 99,241 95,698 186,016 296,751 162,840 87,126 405 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 1,673 928 407 Cumulative Capital Improvement 122 227 1,042 2,607 3,838 5,687 11,646 8,167 3,682 408 Local Income Tax - Economic Development 33,100 34,399 69,484 94,879 130,988 264,870 393,399 234,476 128,951 410 Urban Development Action Grant 88 94 2,306 4,868 5,604 6,352 625 580 172 412 Major Moves Construction 261,868 253,216 252,281 221,540 179,953 168,342 161,549 26,326 9,556 413 Professional Sports Convention Development Area - - - - - - - - 218 416 Morris Performing Arts Center Capital 1,412 1,651 3,642 4,965 6,593 7,250 9,243 5,695 1,057 420 TIF - South Bend Central Development Area (SBCDA) Gen 59,683 42,533 - - - - - - - 422 TIF - West Washington 1,435 2,502 8,903 15,176 21,964 38,510 37,241 13,049 7,164 425 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 39,992 430 TIF - Southside Development Area #1 17,222 12,462 34,652 51,011 65,346 150,223 210,559 128,384 75,461 47 City of South Bend, Indiana Interest Earnings Summary 2013 through 2021 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 2021 Number Name Actual Actual Actual Actual Actual Actual Actual Actual Actual 432 TIF - Southside Development #3 18,842 20,575 38,457 46,268 8,519 - - - - 433 Redevelopment General 104 51 70 81 83 2,969 18,819 17,823 13,014 434 Community Revitalization Enhancement District 418 301 360 635 - - - - - 435 TIF - Douglas Road 454 685 606 1,123 844 3,533 4,666 1,916 687 436 TIF - River East Residential Area (NE Res)8,423 3,380 1,571 2,109 442 5,385 39,283 30,109 19,471 439 Certified Technology Park 7,207 12,682 28,205 20,426 10,965 11,138 11,102 141 65 450 Palais Royale Historic Preservation 215 195 488 760 1,065 2,143 2,523 1,055 493 451 2018 Fire Station #9 Bond Capital - - - - - 56,076 40,384 4,604 1,857 452 2018 TIF Park Bond Capital - - - - - - 186,070 45,452 15,033 453 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 2,411 455 2021 Infrastructure Bond Capital - - - - - - - 21,221 471 2017 Parks Bond Capital - - - - - 189,838 260,532 108,955 31,461 600 Consolidated Building Fund 667 1,354 9,357 19,974 30,173 47,231 45,340 27,060 12,194 601 Parking Garages 2,408 3,407 7,543 6,965 12,422 23,414 26,939 13,473 4,803 610 Solid Waste Operations 2,996 1,765 2,578 3,132 4,756 9,887 10,429 4,185 781 611 Solid Waste Capital 469 169 114 1,211 1,089 1,666 5,160 1,210 34 620 Water Works Operations 6,453 11,007 30,010 31,293 31,224 53,391 72,870 46,545 28,409 622 Water Works Capital 13,709 11,944 21,149 25,902 24,709 36,395 73,538 68,626 50,372 623 Water Works Construction 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 7,493 625 Water Works Sinking (Debt Service)2,064 2,535 6,268 7,299 9,994 15,871 25,708 10,069 2,818 626 Water Works Bond Reserve 4,767 5,391 8,258 15,039 15,294 25,805 33,355 18,099 8,191 629 Water Works Operations & Maintenance Reserve 6,927 7,079 15,609 22,367 27,841 47,942 66,676 37,210 17,168 640 Sewer Repair Insurance 4,204 4,907 11,145 16,006 19,466 34,679 48,681 27,444 12,053 641 Sewage Works Operations 16,604 20,498 58,066 105,065 152,871 238,326 325,226 143,362 69,545 642 Sewage Works Capital 26,316 17,278 46,366 72,469 71,081 153,406 244,500 175,995 87,851 643 Sewage Works Operations & Maintenance Reserve 11,036 11,635 25,652 40,590 53,934 96,204 128,822 71,004 32,719 647 2007 Sewer Bond 42 3 3 - - - - - - 649 Sewage Sinking (Debt Service)10,232 12,563 30,784 37,633 47,833 87,659 115,049 46,414 19,986 650 Clay Sewage General Fund 2 - - - - - - - - 651 2007B Sewer Bond 69 - - - - - - - - 653 Sewage Debt Service Reserve 3 3 3 6,009 26,716 65,897 87,669 20,901 271 654 Sewage Works Customer Deposit - - - - - - 1,430 6,318 4,446 655 Project ReLeaf 2,914 3,642 7,334 7,978 9,381 14,362 13,753 5,792 2,322 658 2010 Sewer Bond CSO Plan 216 6 - - - - - - - 659 Sewer Bond 2011 30,970 20,589 5,103 1,961 155 1 - - - 661 Sewer Bond 2012 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 7,492 670 Century Center Operations 3,079 - - - - - 6 25 54 671 Century Center Capital 315 328 809 932 866 2,026 12,966 1,931 98 672 Century Center Energy Conservation Debt Svc - - 32 163,589 110,958 110,118 108,178 3,117 1,574 677 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 1,809 702 Police Pension 5,432 3,308 5,842 6,841 7,646 15,005 14,180 5,961 2,305 705 Police K-9 Unit 7 8 25 34 31 52 55 31 14 711 Self-Funded Employee Benefits 25,351 18,112 34,136 50,896 95,456 212,822 251,340 127,164 62,791 713 Unemployment Compensation 524 822 1,747 2,617 2,761 3,874 4,479 1,922 69 714 Parental Leave Fund - - - - - 481 805 883 1,125 730 City Cemetery 138 118 201 267 310 517 682 380 178 731 Bowman Cemetery - - - - - - 10,724 5,981 2,793 750 Equipment/Vehicle Leasing - - - - 7,320 31,473 16,775 690 17 751 2015 Parks Bond Capital - - - - 6,700 4,813 840 - - 752 South Bend Redevelopment Authority - - - - 3,871 4,699 6,383 2,351 71 753 2015 Smart Streets Bond Capital - - - - 5,075 1,060 124 - - 754 Industrial Revolving Fund - - - - 141,832 206,484 263,452 - 380 755 South Bend Building Corporation - - - - 3,162 10,314 15,243 3,478 58 756 2015 Smart Streets Bond Debt Service - - - - 3,274 4,588 4,629 869 91 757 2015 Parks Bond Debt Service - - - - 1,472 2,787 3,527 807 47 758 Erskine Village Debt Service - - - - 114 - - - - 759 2017 Eddy Street Commons Bond Capital - - - - - 121 65 306,537 1 760 2017 Eddy Street Commons Bond Debt Service - - - - 1,480 6,428 8,792 1,623 184 Total Interest Earnings 1,119,139$ 1,025,058$ 1,769,394$ 2,359,157$ 2,737,881$ 4,868,861$ 6,643,916$ 3,578,226$ 1,727,224$ 48 Fiscal Year 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% 2021 Actual 1,727,224 -51.7% The City of South Bend earns interest on checking account balances at various banks, certificates of deposit, short-term investments, and cash held in escrow. Interest earnings are reported net of fees. Interest 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. - In May 11, 2011, the City opened a new investment account with 1st Source Bank in the amount of $150,000,000. Meetings are held quarterly with the investment staff of 1st Source Bank. - In 2013, the Board of Finance increased the authorized investment amount at 1st Source Bank to $175,000,000. - In 2017, the Board of Finance increased the authorized amount to $185,000,000. - In 2021, the Board of Finance increased the authorized amount to $200,000,000. 0 $1 M $2 M $3 M $4 M $5 M $6 M $7 M Interest Earnings 2013-2021 49 Activity 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual Grand Total Wastewater 199,379 180,777 226,252 259,863 272,850 257,079 150,370 167,946 86,659 1,801,174 Water Works 90,650 88,369 107,362 98,674 104,042 91,163 77,370 99,420 51,075 808,125 Solid Waste 75,204 73,457 70,835 71,114 89,641 81,325 47,102 35,467 24,584 568,728 Community Investment - - - - - - - - 184,827 184,827 General Government - 788 - - - - - 10,370 594 11,752 EMS - 15 - - - - - 8,403 70 8,488 Parks & Recreation - 612 - - - - - 5,606 - 6,218 Building Department - 347 - - 38 350 - 1,631 100 2,465 Parking Fines - 5 - - - - - 730 41 776 Total 365,232$ 344,369$ 404,449$ 429,651$ 466,570$ 429,917$ 274,842$ 329,573$ 347,950$ 3,392,554$ Activity 2021 Bad Debt Expense Percent of Total Community Investment 184,827$ 53.12% Wastewater 86,659 24.91% Water Works 51,075 14.68% Solid Waste 24,584 7.07% EMS 594 0.17% Building Department 100 0.03% General Government 70 0.02% Parking Fines 41 0.00% Total 347,950$ 100.00% City of South Bend Write-off Summary 2021 Bad Debt Expense by Activity 53.12% Community Investment 24.91% Wastewater 14.68% Water Works 7.07% Solid Waste $- $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 2021 Bad Debt Expense by Activity - 2013 through 2021 Parking Fines Building Department Parks & Recreation EMS General Government Community Investment Solid Waste Water Works Wastewater 50