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2022 Comprehensive Revenue Report
Fiscal Year Ending: December 31, 2022 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 2022 The City of South Bend developed the attached Comprehensive Revenue Report for fiscal year 2022 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 2022 by type of revenue. Revenue by Type by Fund (pages 17 - 19) This report shows the City's revenue received in each fund during 2022 by type of revenue. Revenue by Type Chart (page 20) This graph shows the City's revenue received during 2022 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 2022. 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 2022 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 2022. 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 2022. 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 2022. 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 2022. 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 2022. 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. Comprehensive Revenue Report - Fiscal Year 2022 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 2022. (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 2022 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 2022. South Bend Animal Resource Center Licensing & Fees - Historical Summary (pages 35 - 37) 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 2022. 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 2022. 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 2022, 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 ordinance. Comprehensive Revenue Report - Fiscal Year 2022 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) Historical Trends (page 49) This graph shows the trends in interest and investment earnings received from 2013 to 2022. 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 2022. 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). Note: Public Works COVID relief/assistance write off occured in 2022. City of South Bend Revenue by Fund Historical Summary - 2013 to 2022 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2021-2022 Change 2021-2022 Percent Change City Controlled Funds 101 General Fund 36,251,397 36,708,989 37,349,388 39,362,139 59,227,689 62,149,694 67,792,059 74,885,707 77,019,698 72,895,886 (4,123,812) -5.35% Special Revenue Funds 102 Rainy Day 29,524 24,483 49,919 1,492,266 93,891 183,841 289,770 94,111 64,091 151,774 87,683 136.81% 103 Excess Levy - 3,648 18 7 - - - - - - - 0.00% 201 Parks & Recreation 7,207,060 7,365,388 7,487,554 7,902,995 14,639,882 15,743,288 19,753,423 15,876,432 16,604,000 17,097,508 493,507 2.97% 202 Motor Vehicle Highway 9,139,124 8,992,353 9,895,950 9,663,579 10,356,311 11,126,434 7,663,825 10,238,117 8,159,765 9,901,038 1,741,272 21.34% 203 Recreation Nonreverting 1,003,319 945,486 1,008,138 943,402 949,896 973,132 - - - - - 0.00% 209 Studebaker-Oliver Revitalizing Grants 3,712 3,078 134,906 282,902 362,772 144,415 124,778 107,035 4,318 9,389 5,071 117.45% 210 Economic Development State Grants 238,065 73,043 1,013,085 1,895,885 131,134 63,167 74,888 90,725 77,180 126,873 49,694 64.39% 211 Dept of Community Investment Operating 2,491,611 2,360,377 2,493,340 2,623,877 2,035,803 2,493,209 3,018,515 3,372,939 2,172,743 3,519,561 1,346,817 61.99% 212 Dept of Community Investment Grants 4,483,441 4,823,850 2,674,984 3,143,055 2,794,959 3,746,089 2,514,004 2,579,168 2,905,379 2,490,691 (414,688) -14.27% 216 Police State Seizures 27,470 28,765 15,422 33,978 45,767 40,730 11,691 6,591 31,299 25,897 (5,403) -17.26% 217 Gift, Donation, Bequest 11,501 175,299 9,378 148,900 185,312 111,231 745,975 765,453 478,492 278,809 (199,683) -41.73% 218 Police Curfew Violations 663 471 232 326 277 1,120 434 883 82 178 97 118.90% 219 Unsafe Building - - - 1,139,973 795,492 847,699 965,314 59,018 38,879 79,960 41,081 105.67% 220 Law Enforcement Continuing Education 194,529 205,889 290,316 273,933 278,175 231,395 288,059 258,705 325,862 867,961 542,099 166.36% 221 Rental Units Regulation - - - 1,225 8,475 447 7,726 353,999 57,608 116,643 59,035 102.48% 227 Loss Recovery 3,845,642 22,331 54,051 8,952 8,645 12,871 16,668 5,076 2,515 5,761 3,246 129.06% 230 Code Enforcement Fund - - - - - - - 4,235,305 3,065,940 3,860,165 794,224 25.90% 244 Emergency Phone System - 214,981 19 - - - - - - - - 0.00% 249 Local Income Tax - Public Safety 6,582,643 6,384,450 6,471,576 6,798,149 7,476,031 8,509,511 9,283,457 9,736,892 9,416,761 9,198,730 (218,031) -2.32% 251 Local Road & Street 1,008,943 1,060,548 1,507,055 1,642,148 1,572,802 2,602,744 4,646,528 1,945,448 2,628,875 2,193,593 (435,283) -16.56% 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 3,417 448 15.07% 258 Human Rights Federal Grants 178,149 272,697 103,705 240,358 227,229 106,745 259,863 177,140 175,390 71,960 (103,431) -58.97% 263 American Rescue Plan - - - - - - - - 29,536,642 30,162,781 626,139 2.12% 264 COVID-19 Response - - - - - - - 6,086,138 2,943,368 460,352 (2,483,016) -84.36% 265 Local Road & Bridge Grant - - - - 2,000,000 1,376,782 1,116,972 2,632,372 1,795,904 2,373,784 577,881 32.18% 266 MVH Restricted Fund - - - - - - 3,224,058 2,997,747 3,213,833 4,046,471 832,638 25.91% 271 East Race Waterway 49 32 21 12 9 - - - - - - 0.00% 273 Morris PAC / Palais Royale Marketing 7,113 10,685 11,179 20,947 13,739 18,398 23,421 4,183 5,936 43 (5,894) -99.28% 274 Morris PAC Self-Promotion - - - - - 101,718 86,398 39,372 38,578 150 (38,428) -99.61% 280 Police Block Grants 13 11 22 35 36 70 111 36 24 2 (22) -90.31% 281 Economic Develop Commission-Revenue Bonds 93 77 157 250 255 251 - - - - - 0.00% 289 Haz-Mat 16,762 24,118 13,976 3,674 6,653 451 10,071 243 165 3,403 3,238 1961.09% 291 Indiana River Rescue 66,068 41,275 54,443 111,922 76,939 108,468 143,813 57,555 97,843 130,816 32,972 33.70% 292 Police Grants 162,838 76,865 56,946 - - - - - - - - 0.00% 294 Regional Police Academy 21,013 18,498 23,027 22,393 19,900 22,903 26,769 10,456 20,444 83 (20,361) -99.59% 295 COPS MORE Grant 23,068 12,415 75,494 309,225 74,566 130,367 77,485 188,771 111,077 30 (111,047) -99.97% 299 Police Federal Drug Enforcement 194,569 67,724 71,288 26,719 53,871 45,291 3,131 723 58,110 118,335 60,225 103.64% 404 Local Income Tax - Certified Shares 8,509,056 9,208,686 9,915,530 10,431,000 11,064,843 13,504,106 14,256,606 16,500,074 15,414,847 12,212,952 (3,201,895) -20.77% 408 Local Income Tax - Economic Development 8,785,077 9,209,937 9,593,082 10,195,116 11,937,260 13,099,020 13,632,466 14,090,026 14,286,985 13,290,901 (996,084) -6.97% 410 Urban Development Action Grant 3,833 78 1,040,937 200,250 4,876 43,852 84,948 18,803 18,449 389,623 371,174 2011.84% 655 Project ReLeaf 435,940 439,394 444,358 448,466 452,847 461,438 463,036 450,312 468,643 496,350 27,707 5.91% 705 Police K-9 Unit 8 2,006 1,520 33 26 51 65 21 14 1 (13) -90.27% City of South Bend Revenue by Fund Historical Summary - 2013 to 2022 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2021-2022 Change 2021-2022 Percent Change 730 City Cemetery 5,874,864 6,118,791 6,382,756 6,012,927 266 509 803 259 178 420 243 136.81% 731 Bowman Cemetery 138 101 164 261 - 455,872 12,623 4,082 2,793 6,613 3,820 136.81% 754 Industrial Revolving Fund - - - - 169,223 234,521 293,958 266,643 2,959,263 5,583,224 2,623,961 88.67% Total Special Revenue Funds 60,545,898 58,187,834 60,894,548 70,367,083 68,287,151 77,689,837 83,225,025 93,396,208 117,185,248 119,276,241 2,090,993 1.78% Debt Service Fund 312 2017 Parks Bond Debt Service - - - - - 740,947 1,242,595 1,151,444 1,185,775 1,181,774 (4,001) -0.34% 313 Football Hall of Fame Debt Service 1,406,963 629,087 1,201,076 1,544,126 868,192 704,147 27 - - - - 0.00% 350 2018 Fire Station #9 Bond Debt Service - - - - - 120,663 321,706 341,231 345,306 344,156 (1,150) -0.33% 672 Century Center Energy Conservation Debt Svc - - 50,032 243,264 193,125 417,430 434,495 415,154 409,708 383,117 (26,591) -6.49% 752 South Bend Redevelopment Authority - - - - 3,890,871 3,119,699 2,873,761 2,872,851 2,866,071 3,058,355 192,284 6.71% 755 South Bend Building Corporation - - - - 2,653,662 2,656,314 2,656,743 2,648,478 11,424,080 2,737,249 (8,686,832) -76.04% 756 2015 Smart Streets Bond Debt Service - - - - 859,774 1,718,588 1,720,129 1,716,869 1,716,091 1,715,091 (1,000) -0.06% 757 2015 Parks Bond Debt Service - - - - 386,307 350,045 412,797 376,746 376,033 374,941 (1,092) -0.29% 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 1,926,563 10,399 0.54% Total Debt Service Funds 1,406,963 629,087 1,251,108 1,787,390 15,315,192 12,057,734 10,969,170 10,915,022 20,239,229 11,721,246 (8,517,983) -42.09% 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 3,387,841 1,262,372 59.39% 377 Professional Sports Development 677,704 619,580 686,885 807,955 454,383 791,164 532,504 - - - - 0.00% 401 Coveleski Stadium Capital 92 13,600 42,103 41,455 42,590 30,136 23,947 144 58 21,207 21,148 36262.45% 403 Zoo Endowment 176 139 284 453 151 - - - - - - 0.00% 405 Park Nonreverting Capital 228,720 137,177 14,371 8,514 270,952 33,427 - - - - - 0.00% 406 Cumulative Capital Development 552,148 518,386 521,373 535,091 478,984 483,526 505,207 475,372 511,620 514,135 2,515 0.49% 407 Cumulative Capital Improvement 446,579 442,559 429,624 435,264 424,088 266,942 270,470 243,373 236,443 194,804 (41,639) -17.61% 412 Major Moves Construction 500,882 536,455 805,256 1,376,899 1,054,550 543,992 653,840 511,407 587,639 552,844 (34,796) -5.92% 413 Professional Sports Convention Development Area - - - - - - - - 775,632 2,097,128 1,321,496 170.38% 416 Morris Performing Arts Center Capital 101,947 81,132 64,133 106,637 79,459 108,396 93,995 217,114 1,838,280 6,510,028 4,671,748 254.14% 434 Community Revitalization Enhancement District 244,899 301 360 635 - - - - - - - 0.00% 450 Palais Royale Historic Preservation 15,561 9,766 13,252 16,496 17,319 19,768 17,386 7,094 12,571 15,653 3,082 24.52% 451 2018 Fire Station #9 Bond Capital - - - - - 5,137,424 42,008 2,981 1,857 4,397 2,540 136.81% 453 2018 Zoo Bond Capital - - - - - 3,852,949 22,489 293 - 5,892,006 5,892,006 100.00% 455 2021 Infrastructure Bond Capital - - - - - - - - 8,622,248 37,031 (8,585,217) -99.57% 471 2017 Parks Bond Capital - - - - 14,081,478 186,252 297,324 72,162 31,461 45,200 13,740 43.67% 677 Football Hall of Fame Capital 2,458 1,823 3,112 53,316 4,383 7,687 2,311 - - - - 0.00% City of South Bend Revenue by Fund Historical Summary - 2013 to 2022 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2021-2022 Change 2021-2022 Percent Change 750 Equipment/Vehicle Leasing - - - - 4,555,727 6,771,560 1,489,768 682 17 - (17) -100.00% 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 25,565 25,564 1951424.43% - 0.00% Total Capital Funds 2,771,166 2,360,918 5,453,731 5,873,219 47,287,835 19,967,037 4,603,337 6,029,462 14,743,295 19,297,837 4,554,542 30.89% Enterprise Funds 288 Emergency Medical Services Operating 8,323,032 2,751,725 5,294,239 5,640,042 5,624,031 6,312,126 6,737,835 11,113 - - - 0.00% 600 Consolidated Building Fund 954,229 3,710,384 4,571,872 3,945,272 4,078,151 3,133,906 4,690,916 1,324,083 1,531,105 1,922,553 391,448 25.57% 601 Parking Garages 971,598 1,021,117 975,148 1,000,596 1,273,206 1,314,909 1,036,499 894,253 956,029 840,130 (115,900) -12.12% 602 Morris Performing Arts Center Operations - - - - - - - - - 2,073,839 2,073,839 100.00% 610 Solid Waste Operations 5,407,945 5,297,239 5,367,033 5,565,055 5,424,644 5,494,152 5,489,395 6,007,008 7,939,316 7,247,359 (691,957) -8.72% 611 Solid Waste Capital 830,708 790,065 659,713 1,226,149 779,627 1,007,115 1,058,449 1,355,159 1,626,271 2,542,907 916,636 56.36% 620 Water Works Operations 15,109,621 14,546,190 14,418,675 15,183,038 15,432,866 16,973,411 20,450,225 21,461,793 21,989,022 20,987,352 (1,001,670) -4.56% 622 Water Works Capital 13,709 10,132 17,400 25,424 65,781 269,787 3,524,387 4,160,101 3,606,371 4,383,757 777,386 21.56% 623 Water Works Construction 16,550 1,614 544 - - - - - - - - 0.00% 624 Water Works Customer Deposit 4,861 4,182 8,595 13,911 13,935 26,882 39,720 11,222 7,493 12,668 5,175 69.06% 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 2,680,601 1,169,081 77.34% 626 Water Works Bond Reserve 253,988 81,001 6,166 344,781 13,144 25,420 39,016 12,438 8,191 13,836 5,645 68.91% 629 Water Works Operations & Maintenance Reserve 52,801 59,382 162,931 249,373 175,076 99,453 304,012 42,357 17,168 43,673 26,504 154.38% 640 Sewer Repair Insurance 552,869 589,894 615,287 642,503 655,836 674,171 710,141 691,083 709,391 776,748 67,357 9.49% 641 Sewage Works Operations 31,784,543 33,455,803 36,072,162 38,570,116 38,550,392 39,307,114 40,475,911 37,610,549 41,265,804 41,294,998 29,195 0.07% 642 Sewage Works Capital 194,410 4,015,111 8,034,993 2,558,137 4,401,733 4,062,227 5,758,219 8,613,472 6,598,607 4,201,942 (2,396,665) -36.32% 643 Sewage Works Operations & Maintenance Reserve 211,332 139,626 276,955 997,459 562,731 332,938 303,127 48,416 32,719 53,797 21,078 64.42% 647 2007 Sewer Bond 42 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 11,154,583 (11,050,387) -49.77% 650 Clay Sewage General Fund 2 - - - - - - - - - - 0.00% 651 2007B Sewer Bond 69 - - - - - - - - - - 0.00% 653 Sewage Debt Service Reserve 14,099 3 3 6,009 26,716 65,897 87,669 20,901 1,509,481 36,341 (1,473,139) -97.59% 654 Sewage Works Customer Deposit - - - - - - 3,107 4,641 4,446 10,905 6,459 145.30% 658 2010 Sewer Bond CSO Plan 216 6 - - - - - - - - - 0.00% 659 Sewer Bond 2011 30,970 19,665 4,801 1,952 155 1 - - - - - 0.00% 661 Sewer Bond 2012 65,016 51,261 92,797 96,136 19,175 3,229 - - - - - 0.00% 664 2013A Cost of Issuance Fund 85,747 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 1,145,315 5,486 0.48% 670 Century Center Operations 3,133,815 4,087,703 3,810,731 4,248,516 4,234,959 4,437,177 4,543,051 1,955,594 2,111,688 5,016,452 2,904,764 137.56% 671 Century Center Capital 675,315 328 809 932 866 2,026 190,441 1,931 98 5,748 5,650 5743.18% Total Enterprise Funds 80,207,216 81,994,452 91,929,355 91,548,334 92,523,804 94,805,527 105,900,563 100,392,145 114,769,519 106,445,502 (8,324,016) -7.25% City of South Bend Revenue by Fund Historical Summary - 2013 to 2022 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2021-2022 Change 2021-2022 Percent Change Internal 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 9,445,964 1,948,829 25.99% 224 Central Services Capital - - 271,929 131,432 287,575 79,734 3,218 214,611 84,157 - (84,157) -100.00% 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 4,185,605 799,558 23.61% 278 Police Take Home Vehicle 124,848 123,639 126,547 118,465 8,899 16,930 25,941 11,478 18,678 54,352 35,673 190.99% 279 IT / Innovation / 311 Call Center - - - 487,897 5,167,452 6,967,135 8,217,762 6,843,915 10,219,588 10,153,530 (66,057) -0.65% 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 17,172,834 (70,680) -0.41% 713 Unemployment Compensation 252,907 103,047 103,078 91,706 2,413 3,816 5,213 8,087 103,474 78,129 (25,345) -24.49% 714 Parental Leave Fund - - - - - 164,118 167,466 244,841 249,526 264,956 15,430 6.18% 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 41,355,368 2,553,250 6.58% Fiduciary Funds 701 Fire Pension 5,038,210 5,131,903 5,044,352 4,875,408 4,925,762 4,492,118 4,475,663 4,325,739 4,103,087 4,073,713 (29,374) -0.72% 702 Police Pension 5,874,864 6,118,791 6,382,756 6,012,927 6,225,269 6,242,725 6,131,686 6,058,223 5,957,118 6,021,806 64,688 1.09% - 0.00% Total Fiduciary Funds 10,913,074 11,250,694 11,427,108 10,888,335 11,151,032 10,734,843 10,607,349 10,383,961 10,060,205 10,095,519 35,314 0.35% Total City Funds 214,894,841 214,777,987 231,913,743 248,592,963 327,837,620 314,402,177 324,150,223 331,419,621 392,819,312 381,087,599 (11,731,713) -2.99% Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area 16,026,663 14,577,531 24,903,369 19,972,185 19,351,374 23,523,597 19,931,280 22,045,151 20,134,540 17,733,155 (2,401,385) -11.93% 420 TIF - SBCDA General 3,464,066 5,085,358 - - - - - - - - - 0.00% 422 TIF - West Washington 495,043 582,799 409,853 468,317 397,442 370,233 321,760 246,422 356,020 326,498 (29,522) -8.29% 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 Area 1,233,918 858,194 - - - - - - - - - 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 4,372,823 (743,644) -14.53% 430 TIF - Southside Development Area #1 2,421,638 2,388,812 2,232,540 2,451,409 3,885,283 2,317,267 2,004,796 3,171,100 3,057,189 2,946,528 (110,661) -3.62% 432 TIF - Southside Development #3 1,329,971 26,320 50,738 45,372 8,519 - - - - - - 0.00% 435 TIF - Douglas Road 324,393 322,451 271,422 346,356 379,789 3,477 5,428 1,154 270,610 311,600 40,990 15.15% 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 6,324,854 6,382 0.10% 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 32,015,457 (3,237,840) -9.18% City of South Bend Revenue by Fund Historical Summary - 2013 to 2022 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2021-2022 Change 2021-2022 Percent Change Redevelopment Funds 433 Redevelopment General 104 45 59 80 71 638,227 1,286,022 1,635,456 1,429,434 1,419,402 (10,032) -0.70% 439 Certified Technology Park 2,866,234 1,337,965 73,581 20,029 262,643 10,966 11,146 96 65 155 90 136.88% 452 2018 TIF Park Bond Capital - - - - - 11,094,726 202,657 28,865 15,033 33,275 18,242 121.35% 454 Airport Urban Enterprise Zone 1,289 1,069 2,180 3,474 3,532 6,915 10,900 3,540 2,411 5,709 3,298 136.81% 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 1,458,541 11,598 0.80% - 0.00% Debt Service Funds - 0.00% 315 Airport 2003 Debt Reserve 3,567 2,949 5,989 9,471 9,536 18,472 28,483 9,075 6,133 10,084 3,951 64.42% 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 Reserve 5,959 4,927 10,007 15,824 15,946 30,882 47,620 15,173 10,253 16,859 6,605 64.42% 351 2018 TIF Park Bond Debt Service - - - - - 993,220 27,510 8,934 6,085 14,409 8,324 136.81% 352 2019 South Shore Double Tracking Debt Service - - - - - - 9,447,841 488,184 1,036,503 1,035,003 (1,500) -0.14% 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - 326,939 16 16 0 0.06% Total Debt Service Funds 11,715 9,306 18,912 29,942 30,207 1,051,826 9,552,530 848,306 1,058,990 1,076,371 17,381 1.64% Total Redevelopment Commission Funds 33,035,709 31,199,679 35,495,272 30,106,095 31,452,840 47,077,876 41,294,429 36,363,487 37,759,230 34,550,368 (3,208,861) -8.50% Grand Totals 247,930,550 245,977,666 267,409,015 278,699,058 359,290,460 361,480,053 365,444,652 367,783,108 430,578,541 415,637,967 (14,940,574) -3.47% City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Taxes Property Taxes Civil City - - - - - 31,357,007 - - - - - 26,662,709 58,019,715 TIF Districts - - - - - 17,705,769 - - - - - 12,945,475 30,651,245 Sub Total - - - - - 49,062,776 - - - - - 39,608,184 88,670,960 Local Income Tax LIT Certified Shares 744,465 744,465 744,465 744,465 744,465 744,465 744,465 744,465 744,465 744,465 744,465 744,465 8,933,585 LIT for Economic Development 1,005,450 1,005,450 1,005,450 1,005,450 1,005,450 1,005,450 1,005,450 1,005,450 1,005,450 1,005,450 1,005,450 1,005,450 12,065,405 LIT for Public Safety 725,425 725,425 725,425 725,425 725,425 725,425 725,425 725,425 725,425 725,425 725,425 725,450 8,705,124 LIT for Redevelopment 8 8 8 8 8 8 8 8 - - - 31 92 LIT Additional - Supplemental Distrib - - - - 1,760,616 - - - - - - - 1,760,616 Sub Total 2,475,348 2,475,348 2,475,348 2,475,348 4,235,964 2,475,348 2,475,348 2,475,348 2,475,341 2,475,341 2,475,341 2,475,397 31,464,822 Total Taxes 2,475,348 2,475,348 2,475,348 2,475,348 4,235,964 51,538,124 2,475,348 2,475,348 2,475,341 2,475,341 2,475,341 42,083,581 120,135,782 Intergovernmental Revenue State Shared Revenue Auto Excise Tax - - - - - 1,818,522 - - - - - - 1,818,522 Commercial Vehicle Tax - - - - - 477,747 - - - - - - 477,747 Liquor Excise Tax 22,556 - - - - 37,389 - - - - - - 59,945 Liquor Gallonage Tax 71,052 - - 58,872 - - 54,718 - - 73,072 - - 257,714 Cigarette Tax - - - - - 122,361 - - - - - 116,612 238,974 Gasoline Tax 557,915 545,448 549,715 554,658 596,187 531,168 585,356 302,627 511,388 488,015 611,039 509,454 6,342,970 Wheel Tax 135,309 114,163 157,569 176,831 202,639 - 379,337 211,340 173,972 3,331 205,008 170,092 1,929,591 PSCDA Tax 265,657 224,381 103,144 272,388 183,129 175,887 - - - 552,135 - 306,020 2,082,741 State Pension Subsidy - - - - - 5,041,940 - - 5,030,559 - - - 10,072,499 Sub Total 1,052,488 883,992 810,428 1,062,749 981,954 8,205,015 1,019,411 513,967 5,715,918 1,116,553 816,046 1,102,179 23,280,702 Local Government Shared Revenue Hotel Motel Tax 1,258,937 - - 200,000 - - 637,500 - - - 374,523 - 2,470,960 Sub Total 1,258,937 - - 200,000 - - 637,500 - - - 374,523 - 2,470,960 Grants Federal Grants 397,089 527,201 2,683,009 527,979 880,693 29,590,849 460,000 1,188,857 1,612,409 14,040 35,475 1,135,726 39,053,327 State Grants - 75,432 - 15,196 - - 105,977 - 7,410 - 69,783 - 273,798 Sub Total 397,089 602,634 2,683,009 543,175 880,693 29,590,849 565,977 1,188,857 1,619,819 14,040 105,258 1,135,726 39,327,125 Other Intergovernmental Staffing Agreements with County - 30,000 - - - - - - - - - - 30,000 Local Government Grants - - - - - - - - - - - - - Federal Seized Drug - - 70,027 - - - - 758 - - 27,257 292 98,333 State Seized Drug - - - 741 - 4,061 - - - 2,567 12,752 3,225 23,345 Sub Total - 30,000 70,027 741 - 4,061 - 758 - 2,567 40,009 3,517 151,679 Total Intergovernmental Revenue 2,708,515 1,516,626 3,563,464 1,806,665 1,862,647 37,799,925 2,222,888 1,703,582 7,335,737 1,133,160 1,335,836 2,241,421 65,230,466 For the Year Ended December 31, 2022 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2022 Licenses & Permits Business Business Licenses 15,490 25,501 16,589 16,519 7,868 7,535 5,295 3,058 2,842 668 849 230 102,442 Taxi Cab Licensing 21 - 220 1,020 401 - 180 55 84 763 482 55 3,281 Sub Total 15,511 25,501 16,809 17,539 8,269 7,535 5,475 3,113 2,926 1,431 1,331 285 105,723 Nonbusiness Lawn Parking 180 45 560 132 965 100 235 1,856 4,991 869 445 90 10,468 Engineering 3,975 3,955 5,860 9,835 19,460 7,250 10,110 19,620 5,565 10,125 8,830 72,485 177,070 Right-of-Way Closures - 100 350 100 175 325 400 375 125 50 100 75 2,175 Park Food Sales Permit - 25 26 53 26 30 26 26 83 - 53 - 348 Fire Dept-Building Plan Review 874 2,229 2,633 1,565 2,535 1,976 2,940 1,904 3,846 4,704 2,344 1,758 29,308 Building Department 98,526 86,698 141,787 131,717 169,850 156,395 170,393 160,879 134,488 229,473 237,912 168,169 1,886,287 SBARC - Pet Licenses 1,490 2,300 3,235 2,625 4,435 2,215 2,150 2,605 1,345 1,315 2,480 2,555 28,750 Sub Total 105,045 95,352 154,451 146,026 197,446 168,291 186,254 187,265 150,443 246,536 252,163 245,132 2,134,405 Total Licenses & Permits 120,555 120,853 171,260 163,566 205,715 175,826 191,729 190,378 153,369 247,966 253,494 245,417 2,240,128 Charges for Services General Government Plan Commission Charges 800 100 300 250 100 100 100 200 450 350 - 200 2,950 Copies of Public Records 129 - 26 - - - - - - - - - 154 Blueprints/Copies - - - - - - - - - - - - - Historic Preserv Certificate of Approval 40 20 220 240 260 360 160 140 180 140 80 120 1,960 IT Services - - - - - - - - - - - - - Sub Total 969 120 546 490 360 460 260 340 630 490 80 320 5,064 Public Safety Accident Report Copies 7,467 3,554 12,126 7,083 6,681 8,634 6,173 7,839 7,824 8,703 4,371 11,307 91,762 Gun Permit Applications - - - - - - - - - - - - - Traffic Signal Maintenance 8,511 10,921 - 11,855 3,322 1,201 15,250 13,180 9,178 8,067 5,772 7,717 94,973 EMS Special Event Coverage - 4,740 49,122 6,248 - 13,057 22,469 - - 1,562 16,171 60,374 173,743 Regional Academy Tuition 5,400 2,600 850 1,025 - 850 - 25 - 7,500 3,000 - 21,250 River Rescue School Tuition 19,405 (2,800) - 10,700 25,900 11,200 - - 18,400 25,750 17,250 - 125,805 Fire Training Center Tuition 505 3,915 1,515 - - - - - - - - - 5,935 Emergency Medical Service 261,028 254,111 364,083 292,212 274,418 295,062 291,290 353,735 344,391 298,867 326,729 277,708 3,633,632 Medicaid Reimbursements - - - - 578,790 - - - - - - - 578,790 EMS for County 164,337 164,337 164,337 - - 493,011 328,674 - 164,337 164,337 164,337 164,337 1,972,044 Hazmat Charges - - - - - - - - 3,000 - - - 3,000 Police Special Event Coverage - - - - - - 23,894 - - - - - 23,894 Crime Lab Services 925 1,706 875 900 1,063 838 275 - - 1,275 513 2,475 10,844 EMS Late Payment Interest - 3,703 1,192 837 1,096 - 2,080 292 - - - - 9,201 Misc Revenue - - - - - - - - - 102 - - 102 Sub Total 467,578 446,786 594,100 330,860 891,269 823,852 690,106 375,070 547,130 516,162 538,142 523,919 6,744,973 Highways & Streets Sale of Signs/Materials 883 - - 1,270 - 2,879 - - - - - 214 5,247 Special Events - - - - - - 10,255 1,940 - - - - 12,195 Sub Total 883 - - 1,270 - 2,879 10,255 1,940 - - - 214 17,442 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2022 Charges for Services Culture & Recreation Morris Performing Arts Center 20,924 17,592 174,499 52,191 - 152,456 53,780 - - - 28,224 449,038 948,704 Morris Performing Arts Center 1,134 7,046 17,144 14,420 - 24,494 15,310 - - - - - 79,548 Palais Royale Ballroom 4,720 20,484 11,463 17,143 10,114 12,517 14,271 9,052 12 12,227 32,425 2,944 147,374 Parks & Recreation 232,465 209,399 220,174 171,252 304,691 490,627 428,163 566,452 311,341 158,048 107,372 303,028 3,503,012 Lease of Coveleski Stadium - - 274 - - - - - - 20,908 - - 21,182 Century Center 68,058 136,585 196,809 199,327 229,382 194,571 132,031 5,417 360,566 965,607 295,258 276,749 3,060,358 Sub Total 327,302 391,106 620,363 454,333 544,187 874,664 643,555 580,921 671,919 1,156,791 463,279 1,031,758 7,760,178 Health - Animal Care & Control Pet Impound Reclaim Fee 150 305 910 485 470 545 315 630 810 365 285 290 5,560 Pet Adoption Fees 1,422 1,546 2,469 2,504 1,301 1,462 1,350 1,839 2,310 2,003 1,557 852 20,615 Pick Up Fees 80 - - 80 120 40 80 40 155 120 - - 715 Pet Micro Chipping 160 320 400 400 500 420 420 440 340 300 340 260 4,300 Vet Expenses 75 160 385 341 406 315 220 302 431 113 60 276 3,083 Pet Euthanasia - 20 - - - 60 - - 40 20 20 20 180 Animal Surrenders 860 640 1,000 1,100 800 1,040 880 1,000 740 1,000 620 600 10,280 Cremation 263 430 770 730 260 1,090 465 430 865 650 1,020 524 7,497 Rabies Specimen Prep 30 60 - 30 60 30 30 150 60 - - 30 480 Boarding - 240 30 60 10 480 - - 15 - - - 835 Sub Total 3,040 3,721 5,964 5,730 3,927 5,482 3,760 4,831 5,766 4,571 3,902 2,852 53,545 Other DCI Staff Contracts 8,297 9,352 134,589 21,140 30,475 - 76,179 50,805 20,000 102,086 381,857 146,200 980,980 Other Misc Charges for Services - - - - - - - - - - - - - Parking-Garages 70,942 69,500 79,946 49,726 64,296 76,650 27,306 99,319 75,093 25,079 61,487 78,832 778,176 Parking-Century Center 12,745 6,720 27,565 12,140 3,655 7,825 3,740 - 6,050 24,530 9,790 11,515 126,275 Central Services-Internal Customers 651,692 617,253 792,125 764,995 643,214 801,835 793,237 866,628 736,690 723,428 653,459 717,758 8,762,314 Central Services-External Customers 35,872 34,872 32,507 31,021 36,237 29,161 38,443 32,053 45,765 33,217 20,035 28,646 397,829 Employee & Employer Assessments 1,379,185 1,360,234 1,370,480 1,356,714 1,409,967 1,370,751 1,337,643 1,384,593 1,383,594 1,379,408 1,381,345 1,419,323 16,533,237 Sub Total 2,158,732 2,097,930 2,437,212 2,235,736 2,187,845 2,286,222 2,276,548 2,433,398 2,267,192 2,287,747 2,507,973 2,402,275 27,578,810 Sanitation Trash Collection/Residential 467,840 498,325 497,781 498,620 500,078 502,489 501,408 502,999 502,410 502,952 503,737 501,987 5,980,627 Trash Collection/Commercial 9,998 10,506 10,511 10,530 10,596 10,667 10,701 10,804 10,764 10,771 10,845 10,845 127,538 Trash Collection/Apt 2 Units 3,996 4,233 4,260 4,246 4,215 4,234 4,246 4,238 4,247 4,188 4,216 4,178 50,495 Trash Collection/Apt 3 Units 1,879 1,979 1,993 1,949 1,949 1,963 1,919 1,919 1,919 1,938 1,928 1,949 23,283 Trash Collection/Apt 4 Units 2,313 2,440 2,478 2,570 2,526 2,554 2,554 2,590 2,516 2,516 2,516 2,524 30,099 Trash Collection/Seniors - - - - - - - - - - - - - Trash Collection/Special Pickup 1,580 1,700 2,080 2,940 2,515 2,620 4,150 4,200 3,880 4,940 3,060 2,720 36,385 Trash Collection/Yard Waste Pickup 40 10 90 60 140 280 120 10 - - - 10 760 Misc/Additional Trash Totes (67) (90) (148) (189) (601) (489) (669) (507) (306) (457) (183) (414) (4,119) Misc/Return Trip Customer Error 1,130 880 1,390 1,080 880 910 1,150 1,050 910 670 700 640 11,390 Misc/Contamination Fee - - - - 740 1,015 1,660 810 695 1,395 810 225 7,350 Misc/Tote Replacement Fee 350 598 450 650 791 1,005 1,295 722 528 448 559 287 7,681 Misc/Trash Start Fee 3,320 2,940 3,510 3,760 3,710 4,230 4,309 4,470 5,029 4,420 4,040 3,710 47,448 Misc/Yard Waste Totes 108 64 33 71,345 72,146 73,455 73,914 74,680 74,681 75,003 75,076 109 590,614 Sub Total 492,487 523,586 524,426 597,561 599,685 604,933 606,756 607,984 607,273 608,784 607,304 528,770 6,909,550 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2022 Charges for Services Utilities - Water Metered Sales/Residential 655,684 645,891 632,796 633,323 634,827 781,858 888,664 779,913 776,474 677,542 630,069 636,438 8,373,480 Metered Sales/Commercial 188,023 185,869 194,028 193,806 196,396 215,885 225,828 217,758 220,961 198,127 188,505 187,578 2,412,763 Metered Sales/Industrial 25,906 25,142 31,102 28,122 27,842 31,684 29,906 30,321 30,592 28,296 29,758 31,743 350,414 Metered Sales/Multi Family 103,007 102,043 101,128 100,521 97,293 110,599 119,932 106,103 112,490 103,405 94,670 100,248 1,251,439 Bulk Sales/Olive St - - - - - - - - - - - - - Metered Sales/Institution 11,203 11,968 10,909 10,412 10,760 10,830 12,279 11,159 11,829 11,057 9,857 10,310 132,574 Public Fire Protection 216,186 214,425 217,050 215,834 215,505 216,848 214,873 213,812 214,198 213,488 212,669 212,327 2,577,215 Private Fire Protection 37,837 37,666 37,801 37,676 37,808 37,830 37,517 37,693 37,928 38,031 38,013 38,039 453,841 Sales to Public Authorities 31,382 29,827 30,862 31,549 38,252 48,339 52,639 46,122 48,807 40,453 33,530 29,649 461,410 Irrigation Sales 710 152 849 3,453 150,198 244,276 377,392 339,223 322,643 203,979 2,646 1,058 1,646,580 Other Water/Misc Service 12,104 10,211 18,162 16,312 13,230 17,614 15,812 16,556 29,262 30,784 27,447 17,271 224,765 Backflow Prevention Insp. 16,800 12,500 13,825 14,675 17,825 19,750 13,700 19,425 14,400 13,850 11,125 10,400 178,275 Water Main Extension - - - - - - - - - - - - - Rents From Water Property - - - - - - - - - - - - - Revenue From Cut Off Fees 375 - 375 375 375 375 225 375 - 75 300 300 3,150 Penalties (Forfeit Disc.) - - - - - - - - - - 915 7,118 8,033 Water Leak Insurance 85,216 93,374 88,566 88,540 88,644 89,059 88,879 89,216 89,142 89,104 88,934 88,964 1,067,639 System Development Fee 3,856 436 3,001 4,031 4,283 4,711 3,352 13,854 209,395 3,262 1,718 8 251,905 Sub Total 1,388,288 1,369,506 1,380,455 1,378,629 1,533,239 1,829,657 2,080,997 1,921,531 2,118,121 1,651,453 1,370,156 1,371,452 19,393,483 Utilities - Sewage Metered Sales/Residential 1,747,223 1,720,245 1,722,884 1,729,106 1,727,829 1,775,503 1,779,743 1,759,675 1,754,434 1,759,332 1,705,074 1,745,328 20,926,376 Metered Sales/Commercial 626,435 668,879 659,390 662,636 662,423 660,433 673,855 756,674 725,841 672,530 623,774 640,255 8,033,124 Metered Sales/Industrial 526,602 724,506 444,049 524,943 449,322 427,068 489,586 425,377 466,800 473,857 456,779 512,148 5,921,038 Metered Sales/Multi Family 251,249 305,370 260,575 258,684 250,905 256,041 256,181 250,312 283,783 261,779 247,094 251,185 3,133,157 Metered Sales/Institution 27,331 28,021 27,276 26,441 26,877 27,165 29,783 28,057 29,768 28,408 25,912 26,390 331,430 Sales to Public Authority 80,407 77,689 79,879 79,335 86,792 102,521 110,929 98,958 109,498 96,179 81,815 79,928 1,083,930 Wholesale Meter/New Carlisle - - - - - - - - - - - - - Penalties (Forfeit Disc.) - - - - - - - - - - 5,432 44,836 50,268 Dumping Fees 788 928 1,645 1,960 - 6,055 4,550 5,460 8,978 8,234 8,461 3,973 51,030 Laboratory Service Fees - - - - - - - 1,030 - 390 1,200 3,900 6,520 Discharge Permit Fees 500 1,250 2,500 - - 3,500 5,000 750 1,250 - 2,000 - 16,750 System Development Fee 8,296 1,083 17,899 7,683 9,294 11,355 2,080 31,335 5,687 7,862 3,111 1,050 106,734 Sewer Repair Insurance 47,219 51,667 49,076 49,112 49,214 49,464 49,376 49,543 49,582 49,414 49,329 49,358 592,353 Sewer Repair Deductible 8,086 9,218 8,434 10,614 9,548 10,154 8,109 8,388 8,793 9,372 10,217 8,203 109,135 Misc Revenues - - - - - - - - - - - - - UAP Assistance Fee 94,855 95,027 94,545 94,502 94,445 94,627 94,670 94,883 95,967 94,928 94,653 (162,964) 880,138 UAP Credit (Contra) (35,000) (35,950) (37,322) (38,572) (41,341) (46,324) (48,605) (50,334) (52,305) (54,985) (28,904) (71,564) (541,205) RINS Credits - - - - - - - - - - - - - Disconnect Program Fee - - - - - - - - - - - - - Sub Total 3,383,990 3,647,933 3,330,829 3,406,446 3,325,309 3,377,561 3,455,257 3,460,107 3,488,074 3,407,298 3,285,947 3,132,025 40,700,778 Utilities - Other Storm Water Fees 80,646 89,900 86,029 86,307 86,377 86,871 86,656 86,913 86,962 86,885 86,694 86,691 1,036,932 Clean Air/ReLeaf (Leaf Pickup) 36,205 40,005 37,726 37,730 37,785 37,975 37,901 38,018 38,029 37,996 37,902 37,939 455,212 Sub Total 116,851 129,904 123,755 124,038 124,162 124,847 124,557 124,930 124,992 124,881 124,597 124,630 1,492,145 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2022 Charges for Services Organic Resources Yard Waste Drop-Off 28,266 1,215 4,626 12,613 6,400 7,950 6,188 7,371 6,868 6,628 9,951 12,964 111,040 Mulch/Compost Sales 160 288 4,220 11,504 14,746 11,017 6,896 5,129 2,735 1,133 304 316 58,447 Sub Total 28,426 1,504 8,846 24,117 21,146 18,966 13,084 12,500 9,603 7,761 10,255 13,280 169,487 Total Charges for Services 8,368,546 8,612,097 9,026,496 8,559,210 9,231,128 9,949,524 9,905,136 9,523,554 9,840,700 9,765,937 8,911,634 9,131,495 110,825,456 Fines, Forfeitures, & Fees General Ordinance Violation - - - - - - - - - - - - - Bad Checks Fines - - 24 - - - - 48 48 - - - 120 Credit Reports - - - - - - - - - - - - - Court Fees - 1,640 50 - 1,972 - - 1,427 150 - 1,273 - 6,513 Plan Commission Application Fee 2,300 1,250 1,150 975 1,800 1,200 2,000 2,300 2,650 2,800 800 2,550 21,775 Zoning Appeals Application Fee 650 1,125 1,650 850 650 2,725 725 1,975 1,200 350 10,125 925 22,950 Zoning Admin Fees 1,400 1,200 1,400 1,100 1,500 1,400 1,000 1,700 1,800 1,800 1,850 850 17,000 Zoning Admin Fines - - 100 - - - - 580 - - 240 - 920 Tax Abatement Admin Fees - - 1,935 - - 1,212 250 1,329 - 978 500 1,329 7,533 Test Filling Fees 450 900 600 900 600 500 500 400 400 200 150 200 5,800 Econ Dev-CDBG Loan Late Fees - - - - - - - - - - - - - Sub Total 4,800 6,115 6,909 3,825 6,522 7,037 4,475 9,759 6,248 6,128 14,938 5,854 82,611 Code Enforcement Vacant Bldg Registration - 300 - 75 - - - - - - - - 375 Landlord Registration Fee - - - - - - - - - - - - - Rental Unit Safety Fees 750 250 750 850 - - 7,500 12,250 4,750 8,950 5,800 3,198 45,048 Demolition & Boarding 358 771 301 1,452 300 551 1,665 25,370 314 633 29,319 - 61,031 Collections 698 - 5 598 - - 878 - - 524 5 1,827 4,536 Environmental Violations 2,952 9,265 5,315 8,016 2,391 6,567 5,456 8,936 4,011 9,794 1,114 981 64,798 Ordinance Violation 2,216 538 205 700 50 3,550 4,120 260 404 125 949 1,246 14,363 Animal Ordinance Violation 3,564 208 1,210 (2,867) 4,151 225 3,541 2,553 2,108 2,841 69,140 16,760 103,432 Forfeitures-Civil Penalties - 1,000 - - - - 1,000 57,504 - - - 53,034 112,538 Sub Total 10,539 12,330 7,785 8,823 6,892 10,893 24,159 106,872 11,587 22,868 106,326 77,046 406,121 Parking Street Parking Fines 2,270 1,770 4,495 4,020 4,250 5,050 3,404 4,906 5,075 5,680 8,347 2,850 52,116 Public Safety False Alarms Fine 16,638 8,585 5,123 5,074 2,800 6,784 6,143 9,854 5,610 7,827 8,568 9,743 92,749 Noise Ordinance 103 170 179 170 - 200 210 1,750 353 438 150 95 3,818 Curfew Violation - - - - - 171 49 - - - - - 220 Impound Towing Fees 715 828 697 580 433 930 720 900 480 1,100 660 540 8,583 Sub Total 17,456 9,583 6,000 5,824 3,233 8,084 7,122 12,504 6,443 9,365 9,378 10,378 105,370 Total Fines, Forfeitures, & Fees 35,065 29,799 25,189 22,492 20,897 31,064 39,160 134,041 29,353 44,041 138,990 96,128 646,218 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2022 Other Income Miscellaneous Revenue Miscellaneous Revenue 746 76,520 6,636 12,847 24,711 19,353 4,446 2,273 21,510 10,954 97,044 217,662 494,702 Sale of Scrap Metal - 2,082 1,773 1,542 7,971 - 6,446 1,472 3,222 104 81 1,559 26,251 Bond Interest Rebate - - - 18,406 - - - - 39,772 - - - 58,178 Bosch Principal Income - - - - - - - - - - - - - Bosch Interest Income IDFA - - - - - - - - - - - - - Origination Fees 4,840 31,243 - - - - - - 13,176 8,600 4,169 - 62,028 Loan Servicing Fees 7,000 - 975 - 10,597 10,704 - - 2,468 8,420 1,331 4,706 46,200 Sub Total 12,586 109,844 9,383 32,794 43,278 30,057 10,892 3,745 80,148 28,078 102,626 223,928 687,358 Bank Account Interest 194,087 65,944 93,291 87,024 104,554 379,237 210,288 949,408 826,802 848,231 638,581 477,396 4,874,844 Rental of Property 5,416 14,663 10,932 1,947 12,685 16,611 13,078 700 11,432 15,361 400 (3,439) 99,785 Donations 584,444 183,567 92,351 808 68,476 519,435 2,410 690 2,038,845 3,175 10,856 18,504 3,523,560 3rd Party Revenue Cable TV Franchise Fees - 163,168 - - 166,031 - 29,348 163,410 - - 28,484 156,639 707,080 Video Franchise Fees - 32,549 - - 30,792 - - - - - - - 63,341 Sub Total - 195,718 - - 196,823 - 29,348 163,410 - - 28,484 156,639 770,421 Total Other Income 796,533 569,737 205,957 122,572 425,816 945,340 266,016 1,117,953 2,957,226 894,845 780,947 873,028 9,955,968 Reimbursements Miscellaneous Reimbursements 5,303 131,228 63,936 18,650 7,818 42,081 (51,914) 231 574 2,040 2,192 73,511 295,650 Insurance Claim - - - - - 146 - - - - - 327 473 IT Services 5,377 5,377 5,377 5,377 5,377 5,377 5,377 5,377 5,377 5,377 792 9,454 64,017 Travel Reimbursement - - - - - - - - - - - - - Lamppost Program - - - - - 200 2,850 5,950 - - - - 9,000 Energy Rebates - - - 83,452 - - - - - - - - 83,452 Repair Reimbursement - 75 75 150 - 5 75 150 75 75 - 5,317 5,997 Salary/Overtime Reimb 6,230 8,645 12,188 3,117 8,302 13,122 22,931 3,790 3,604 3,309 56,622 188,907 330,766 Diesel Tax Rebate - - - - - 19,590 - - - - - 20,207 39,796 Pharmacy Rebates 133,067 198,064 20,416 70,512 13,650 30,910 126,371 32,217 32,984 114,642 42,989 33,590 849,413 Beck's Lake Reimbursement - - - - - 28,418 - - - - - 705,834 734,251 EPA Professional Services - - - - - - - - - - - - - Morris Advertising - - 600 300 - 1,000 - - - - - - 1,900 Morris Advertising - - 4,916 - - - - - - - - - 4,916 Total Reimbursements 149,977 343,389 107,508 181,557 35,147 140,848 105,690 47,715 42,613 125,444 102,595 1,037,147 2,419,630 Other Sources Interfund Transfers & Fixed Cost Allocations Interfund Transfers In 8,902,932 2,862,538 4,535,535 3,654,964 3,067,814 3,080,626 8,657,573 2,897,218 3,342,110 2,991,267 31,390 5,153,896 49,177,864 PILOT 3,039,663 - - - - - 3,039,663 - - - - - 6,079,325 Administration Cost Allocation 752,500 752,500 752,500 752,500 752,500 752,500 752,500 752,500 752,500 752,500 - 1,505,000 9,030,000 IT Cost Allocation 801,684 801,684 801,684 801,684 801,684 801,684 801,684 801,684 801,684 801,684 - 1,603,367 9,620,204 Liability Insurance Allocation 280,417 280,417 280,417 280,417 280,417 280,417 280,417 280,417 280,417 280,417 - 560,833 3,365,000 Payroll Cost Allocation 216,811 216,811 216,811 216,811 216,811 196,138 203,592 203,592 203,592 203,592 - 407,183 2,501,744 Facilities Management Allocation 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 - 26,667 160,000 Utility Customer Service Mgmt Allocation 109,977 109,977 109,977 109,977 109,977 109,977 109,977 109,977 109,977 109,977 - 219,954 1,319,726 Sub Total 14,117,317 5,037,260 6,710,258 5,829,686 5,242,536 5,234,674 13,858,738 5,058,721 5,503,613 5,152,770 31,390 9,476,901 81,253,862 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2022 Other Sources Sale of Assets Sale of Capital Assets - - - - - - - - 145,406 - - - 145,406 Sale of Non-Capital Assets - - 23,500 - - - - - 87,184 - - - 110,684 Sale of Property 17,925 - - 4,156 - - - - - 3,581 - 42,226 67,888 Other Damage Reimbursement - - - - - - - - - - - - - Vehicle Damage Reimbursement - - - - - - - - - - - - - Hydrant Damage Reimbursement - - - - - - - - - - - - - Sub Total 17,925 - 23,500 4,156 - - - - 232,590 3,581 - 42,226 323,978 Issuance of Debt Capital Lease Proceeds - - - 166,343 - 8,042,233 - - - - - - 8,208,577 Bond Proceeds - - 12,110,000 - - - - - - - - - 12,110,000 Premium on Bonds - - 283,690 - - - - - - - - - 283,690 Sub Total - - 12,393,690 166,343 - 8,042,233 - - - - - - 20,602,267 Refunds Refunds 240,646 287 1,188 10,760 6,203 12,103 18,305 48 2,180 1,737 815 450 294,724 Specific Stop Loss 234 3,927 - - - - - 23,820 (18,815) 5,742 3,686 163 18,758 Utility Receipts Tax Refund - - - 10,160 - - - - - - - - 10,160 Sub Total 240,880 4,213 1,188 20,920 6,203 12,103 18,305 23,868 (16,635) 7,480 4,501 614 323,642 Other Sale of Property Held for Resale - - - - - - - - - - - - - Interfund Loan - Principal Income 6,000 220,397 - 6,000 - - 6,000 225,126 - - - - 463,523 Interfund Loan - Interest Income - 26,267 - - - - - 21,538 - - - - 47,805 Other Loan - Principal Income 26,498 10,533 97,475 50,764 26,916 20,387 33,011 330,690 123 142,971 50,049 55,220 844,636 Other Loan - Interest Income 13,593 23,271 23,876 - 23,782 17,948 23,467 6,524 31,110 52,232 36,380 72,423 324,606 Sub Total 46,091 280,467 121,351 56,764 50,698 38,335 62,477 583,878 31,233 195,203 86,429 127,642 1,680,570 Total Other Sources 14,422,213 5,321,940 19,249,987 6,077,870 5,299,437 13,327,346 13,939,521 5,666,467 5,750,801 5,359,034 122,321 9,647,382 104,184,319 Revenue Total 29,076,752 18,989,788 34,825,209 19,409,280 21,316,752 113,907,997 29,145,488 20,859,038 28,585,141 20,045,767 14,121,156 65,355,599 415,637,967 City of South Bend 2022 Revenue by Type by Fund Fund No. Fund Name Property Taxes Local Income Taxes Other Taxes Grants / Intergov. Licenses & Permits Charges for Services Fines, Forfeitures & Fees Interfund Allocations Debt Proceeds Donations Interest Earnings Other Income Interfund Transfers In Total City Controlled Funds 101 General Fund 45,635,698 - 2,186,019 - 319,288 4,838,529 4,911 10,544,420 - 1,358,100 576,610 1,352,986 6,079,325 72,895,886 Special Revenue Funds 102 Rainy Day - - - - - - - - - - 151,774 - - 151,774 201 Parks & Recreation 10,742,492 - 427,491 - 348 3,503,012 24 - 1,290,000 640,929 37,004 336,986 119,221 17,097,508 202 Motor Vehicle Highway - - 3,134,543 - 2,175 112,415 - 187,963 817,500 - 52,037 44,405 5,550,000 9,901,038 209 Studebaker-Oliver Revitalizing Grants - - - - - - - - - - 9,389 - - 9,389 210 Economic Development State Grants - - - 126,822 - - - - - - 51 - - 126,873 211 Dept of Community Investment Operating - - - - - 691,646 70,178 181,981 - - 3,006 2,750 2,570,000 3,519,561 212 Dept of Community Investment Grants - - - 2,419,448 - - - - - - - 71,243 - 2,490,691 216 Police State Seizures - - 23,345 - - - - - - - 2,551 - - 25,897 217 Gift, Donation, Bequest - - - - - - - - - 265,059 13,750 - - 278,809 218 Police Curfew Violations - - - - - - 171 - - - 8 - - 178 219 Unsafe Building - - - - - - 68,583 - - - 11,010 366 - 79,960 220 Law Enforcement Continuing Education - - - 390,016 - 136,492 111,666 - - 785 8,766 1,884 218,353 867,961 221 Rental Units Regulation - - - - - - 45,048 - - - 1,596 - 70,000 116,643 227 Loss Recovery - - - - - - - - - - 5,761 - - 5,761 230 Code Enforcement Fund - - - - 28,750 53,545 292,490 - 500,000 - 1,439 52,972 2,930,968 3,860,165 249 Local Income Tax - Public Safety - 9,168,579 - - - - - - - - 30,151 - - 9,198,730 251 Local Road & Street - - 2,003,475 145,348 - - - - - - 34,259 10,510 - 2,193,593 257 LOIT Special Distribution - - - - - - - - - - 3,417 - - 3,417 258 Human Rights Federal Grants - - - 66,260 - 1,667 - - - - 4,033 - - 71,960 263 American Rescue Plan - - - 29,455,024 - - - - - - 707,757 - - 30,162,781 264 COVID-19 Response - - - 460,352 - - - - - - - - - 460,352 265 Local Road & Bridge Grant - - - 1,350,100 - - - - - - 23,684 - 1,000,000 2,373,784 266 MVH Restricted Fund - - 3,134,543 - - - - - 888,007 - 23,921 - - 4,046,471 273 Morris PAC / Palais Royale Marketing - - - - - - - - - - 43 - - 43 274 Morris PAC Self-Promotion - - - - - - - - - - 150 - - 150 280 Police Block Grants - - - - - - - - - - 2 - - 2 289 Haz-Mat - - - - - 3,000 - - - - 403 - - 3,403 291 Indiana River Rescue - - - - - 125,805 - - - - 5,011 - - 130,816 294 Regional Police Academy - - - - - - - - - - 83 - - 83 295 COPS MORE Grant - - - - - - - - - - 30 - - 30 299 Police Federal Drug Enforcement - - 98,333 - - - - - - - 1,002 - 19,000 118,335 404 Local Income Tax - Certified Shares - 9,591,298 - - - - - - 1,632,000 - 205,249 53,680 730,725 12,212,952 408 Local Income Tax - Economic Development - 12,704,389 - - - - - - - 67,950 353,542 165,020 - 13,290,901 410 Urban Development Action Grant - - - - - - - - - - 4,046 385,577 - 389,623 655 Project ReLeaf - - - - - 455,212 - - - - 4,980 - 36,158 496,350 705 Police K-9 Unit - - - - - - - - - - 1 - - 1 730 City Cemetery - - - - - - - - - - 420 - - 420 731 Bowman Cemetery - - - - - - - - - - 6,613 - - 6,613 754 Industrial Revolving Fund - - - 4,749,980 - - - - - - 50,529 782,715 - 5,583,224 Total Special Revenue Funds 10,742,492 31,464,266 8,821,730 39,163,350 31,273 5,082,794 588,159 369,944 5,127,507 974,723 1,757,468 1,908,109 13,244,425 119,276,241 Debt Service Funds 312 2017 Parks Bond Debt Service 1,149,510 - 32,012 - - - - - - - 253 - - 1,181,774 350 2018 Fire Station #9 Bond Debt Service - - - - - - - - - - - - 344,156 344,156 672 Century Center Energy Conservation Debt Svc - - 221,437 - - - - - - - 2,814 58,178 100,688 383,117 752 South Bend Redevelopment Authority - - - - - - - - - - 2,855 - 3,055,500 3,058,355 755 South Bend Building Corporation - - - - - - - - - - 1,249 - 2,736,000 2,737,249 756 2015 Smart Streets Bond Debt Service - - - - - - - - - - 91 - 1,715,000 1,715,091 757 2015 Parks Bond Debt Service - - - - - - - - - - 1,217 - 373,724 374,941 City of South Bend 2022 Revenue by Type by Fund Fund No. Fund Name Property Taxes Local Income Taxes Other Taxes Grants / Intergov. Licenses & Permits Charges for Services Fines, Forfeitures & Fees Interfund Allocations Debt Proceeds Donations Interest Earnings Other Income Interfund Transfers In Total 760 2017 Eddy Street Commons Bond Debt Service - - - - - - - - - - 188 - 1,926,375 1,926,563 Total Debt Service Funds 1,149,510 - 253,449 - - - - - - - 8,666 58,178 10,251,443 11,721,246 Capital Funds 287 Fire Department Capital - - - - - 1,972,044 47 - 1,355,000 - 25,176 35,574 - 3,387,841 401 Coveleski Stadium Capital - - - - - 21,182 - - - - 25 - - 21,207 406 Cumulative Capital Development 492,015 - 19,615 - - - - - - - 2,505 - - 514,135 407 Cumulative Capital Improvement - - 187,765 - - - - - - - 7,039 - - 194,804 412 Major Moves Construction - - - 32,517 - - - - - - 26,999 493,328 - 552,844 413 Professional Sports Convention Development Area - - 2,082,741 - - - - - - - 14,387 - - 2,097,128 416 Morris Performing Arts Center Capital - - - - - - - - 6,501,890 - 8,138 - - 6,510,028 450 Palais Royale Historic Preservation - - - - - 14,235 - - - - 1,417 - - 15,653 451 2018 Fire Station #9 Bond Capital - - - - - - - - - - 4,397 - - 4,397 453 2018 Zoo Bond Capital - - - - - - - - 5,891,800 - 205 - - 5,892,006 455 2021 Infrastructure Bond Capital - - - - - - - - - - 37,031 - - 37,031 471 2017 Parks Bond Capital - - - - - - - - - - 45,200 - - 45,200 750 Equipment/Vehicle Leasing - - - - - - - - - - - - - - 759 2017 Eddy Street Commons Bond Capital - - - - - - - - - - 25,565 - - 25,565 Total Capital Funds 492,015 - 2,290,121 32,517 - 2,007,461 47 - 13,748,690 - 198,085 528,902 - 19,297,837 Enterprise Funds 600 Consolidated Building Fund - - - - 1,886,287 - 5,860 - - - 28,301 2,105 - 1,922,553 601 Parking Garages - - - - - 778,176 47,241 - - - 11,309 3,404 - 840,130 602 Morris Performing Arts Center Operations - - - - - 1,028,252 - 29,817 - 8,750 9,447 58,561 939,012 2,073,839 610 Solid Waste Operations - - - 7,410 - 6,909,550 - - - - 3,406 63,306 263,687 7,247,359 611 Solid Waste Capital - - - - - - - - 1,559,726 - 1,516 - 981,664 2,542,907 620 Water Works Operations - - - - - 19,141,578 - 1,414,701 - - 95,051 41,395 294,627 20,987,352 622 Water Works Capital - - - - - 251,905 - - - - 153,064 7,084 3,971,704 4,383,757 624 Water Works Customer Deposit - - - - - - - - - - 12,668 - - 12,668 625 Water Works Sinking (Debt Service) - - - - - - - - - - 18,171 - 2,662,430 2,680,601 626 Water Works Bond Reserve - - - - - - - - - - 13,836 - - 13,836 629 Water Works Operations & Maintenance Reserve - - - - - - - - - - 28,377 - 15,296 43,673 640 Sewer Repair Insurance - - - - - 701,488 - - - - 27,093 - 48,167 776,748 641 Sewage Works Operations - - - - - 40,062,043 - 463,761 - - 247,071 106,610 415,513 41,294,998 642 Sewage Works Capital - - - - - 106,734 - - - - 201,511 19,550 3,874,147 4,201,942 643 Sewage Works Operations & Maintenance Reserve - - - - - - - - - - 53,797 - - 53,797 649 Sewage Sinking (Debt Service) - - - - - - - - - - 47,494 - 11,107,089 11,154,583 653 Sewage Debt Service Reserve - - - - - - - - - - 36,341 - - 36,341 654 Sewage Works Customer Deposit - - - - - - - - - - 10,905 - - 10,905 667 Storm Sewer Fund - - - - - 1,036,932 - - - - 22,740 12,000 73,642 1,145,315 670 Century Center Operations - - 1,675,000 - - 3,186,633 - 28,827 - - 677 125,315 - 5,016,452 671 Century Center Capital - - - - - - - - - - 5,748 - - 5,748 Total Enterprise Funds - - 1,675,000 7,410 1,886,287 73,203,292 53,101 1,937,106 1,559,726 8,750 1,028,523 439,330 24,646,979 106,445,502 Internal Service Funds 222 Central Services - - - - 3,281 9,160,143 - 160,000 - - 7,009 115,532 - 9,445,964 224 Central Services Capital - - - - - - - - - - - - - - 226 Liability Insurance - - - - - - - 3,365,000 - - 79,266 741,339 - 4,185,605 278 Police Take Home Vehicle - - - - - 44,220 - - - - 10,132 - - 54,352 279 IT / Innovation / 311 Call Center - - - - - - - 9,620,204 166,343 181,987 53,386 131,610 - 10,153,530 711 Self-Funded Employee Benefits - - - - - 16,151,649 - - - - 153,013 868,171 - 17,172,834 City of South Bend 2022 Revenue by Type by Fund Fund No. Fund Name Property Taxes Local Income Taxes Other Taxes Grants / Intergov. Licenses & Permits Charges for Services Fines, Forfeitures & Fees Interfund Allocations Debt Proceeds Donations Interest Earnings Other Income Interfund Transfers In Total 713 Unemployment Compensation - - - - - 77,230 - - - - 899 - - 78,129 714 Parental Leave Fund - - - - - 260,138 - - - - 4,817 - - 264,956 Total Internal Service Funds - - - - 3,281 25,693,380 - 13,145,204 166,343 181,987 308,521 1,856,651 - 41,355,368 Fiduciary Funds 701 Fire Pension - - 4,061,778 - - - - - - - 6,207 5,728 - 4,073,713 702 Police Pension - - 6,010,721 - - - - - - - 9,558 1,527 - 6,021,806 Total Fiduciary Funds - - 10,072,499 - - - - - - - 15,765 7,255 - 10,095,519 Total City Funds 58,019,715 31,464,266 25,298,818 39,203,277 2,240,128 110,825,456 646,218 25,996,674 20,602,267 2,523,560 3,893,638 6,151,410 54,222,172 381,087,599 Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area 16,811,078 - 200,000 123,848 - - - - - - 431,088 167,125 16 17,733,155 422 TIF - West Washington 308,363 - - - - - - - - - 18,135 - - 326,498 429 TIF - River East Development Area (NE Dev) 4,209,328 - - - - - - - - - 146,645 16,850 - 4,372,823 430 TIF - Southside Development Area #1 2,745,678 - - - - - - - - - 200,851 - - 2,946,528 435 TIF - Douglas Road 308,581 - - - - - - - - - 3,018 - - 311,600 436 TIF - River East Residential Area (NE Res) 6,268,217 - - - - - - - - - 56,636 - - 6,324,854 Total Tax Increment Financing Funds 30,651,245 - 200,000 123,848 - - - - - - 856,373 183,975 16 32,015,457 Redevelopment Funds 433 Redevelopment General - 556 374,523 - - - - - - 1,000,000 44,323 - - 1,419,402 439 Certified Technology Park - - - - - - - - - - 155 - - 155 452 2018 TIF Park Bond Capital - - - - - - - - - - 33,275 - - 33,275 454 Airport Urban Enterprise Zone - - - - - - - - - - 5,709 - - 5,709 Total Redevelopment Funds - 556 374,523 - - - - - - 1,000,000 83,463 - - 1,458,541 Debt Service Funds 315 Airport 2003 Debt Reserve - - - - - - - - - - 10,084 - - 10,084 328 SBCDA 2003 Debt Reserve - - - - - - - - - - 16,859 - - 16,859 351 2018 TIF Park Bond Debt Service - - - - - - - - - - 14,409 - - 14,409 352 2019 South Shore Double Tracking Debt Service - - - - - - - - - - 3 - 1,035,000 1,035,003 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - - - - 16 - - 16 Total Debt Service Funds - - - - - - - - - - 41,371 - 1,035,000 1,076,371 Total Redevelopment Commission Funds 30,651,245 556 574,523 123,848 - - - - - 1,000,000 981,206 183,975 1,035,016 34,550,368 Grand Total 88,670,960 31,464,822 25,873,341 39,327,125 2,240,128 110,825,456 646,218 25,996,674 20,602,267 3,523,560 4,874,844 6,335,385 55,257,189 415,637,967 Revenue Type 2021 Actual Revenue Percent of Total Charges for Services 110,825,456$ 30.24% Interfund Transfers / Allocations 32,075,999 8.75% Property Taxes 88,670,960 24.20% Local Income Taxes 31,464,822 8.59% Other Taxes 25,873,341 7.06% Debt Proceeds 20,602,267 5.62% Grants/ Intergov. 39,327,125 10.73% Other Income 9,221,731 2.52% Donations 3,523,560 0.96% Interest Earnings 4,874,844 1.33% Total 366,460,104$ 100.00% City of South Bend 2022 Revenue Summary Revenue by Type 30.24% Charges for Services 8.75% Interfund Transfers / Allocations 24.20% Property Taxes 8.59% Local Income Taxes 7.06% Other Taxes 5.62% Debt Proceeds 10.73% Grants/ Intergov. 2.52% Other Income 0.96% Donations 1.33% Interest Earnings 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 2021/pay 2022 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 58,019,715 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 30,651,245 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$ 88,670,960$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 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 6,079,325 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$ 6,079,325$ 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. Payment in Lieu of Taxes (PILOT) payments are made from the Water Works and Wastewater funds to the General Fund representing property tax payments to the City. Starting in 2017, PILOT is only allowed to be collected in the General Fund. Fixed assets, net of accumulated depreciation as reported in the prior year will serve as the assessed value for the purpose of determining PILOT multiplied by the tax rate. (see Indiana Code Title 36. Local Government § 36-3-2-10) 0 $10 M $20 M $30 M $40 M $50 M $60 M $70 M $80 M $90 M $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 $7 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Payment in Lieu of Taxes (PILOT) Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual Economic Development 8,177,352 8,796,821 9,031,709 9,594,602 10,433,361 10,720,959 11,597,226 12,123,599 12,597,307 12,065,405 Certified Shares 7,711,609 8,483,839 8,754,940 9,275,956 10,267,404 10,805,515 12,148,294 12,440,774 12,912,855 8,933,585 Public Safety 5,892,386 6,380,029 6,466,190 6,791,160 7,467,618 8,381,554 8,560,555 8,766,330 9,094,317 8,705,124 Redevelopment 135,330 161,972 104,972 178,067 191,861 124,929 70,356 8,775 1,099 92 Supplemental - - - - - 2,679,602 2,267,292 3,558,459 1,131,137 1,760,616 Total 24,507,308$ 25,839,785$ 28,527,005$ 30,274,493$ 30,274,493$ 32,712,559$ 34,643,723$ 36,897,937$ 35,736,715$ 31,464,822$ 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 $40 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Local Income Taxes Supplemental Redevelopment Public Safety Certified Shares Economic Development Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual Motor Vehicle Highway 3,006,122 3,682,329 3,679,371 3,640,561 3,829,167 4,717,972 2,176,158 1,919,245 2,121,120 2,169,747 MVH Restricted Fund - - - - - - 2,176,158 1,919,245 2,121,120 2,169,747 Local Road & Street 1,001,871 1,017,383 1,045,516 1,046,446 1,334,565 1,827,580 1,858,579 1,781,618 1,939,498 2,003,475 Total 4,007,993$ 4,699,712$ 4,724,887$ 4,687,007$ 5,163,733$ 6,545,552$ 6,210,894$ 5,620,107$ 6,181,737$ 6,342,970$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 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 1,083,009 964,795 MVH Restricted Fund - - - - - - 1,032,893 1,065,913 1,083,009 964,795 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$ 1,929,591$ 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 $2.5 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Wheel Tax MVH Restricted Fund Motor Vehicle Highway Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual SCBDA General Fund 398,500 200,000 - - - - - - - - Cumulative Capital Impr. 150,000 150,000 150,000 150,000 150,000 - - - - - River West TIF - - 492,000 396,000 394,000 395,000 395,000 381,500 383,000 200,000 Century Center Operating 1,313,436 1,343,450 1,313,450 1,313,450 1,275,000 1,275,000 1,275,000 956,250 637,500 1,675,000 Century Center Debt Service - - - - - 221,437 235,000 221,437 221,437 221,437 Total 1,861,936$ 1,693,450$ 1,955,450$ 1,859,450$ 1,819,000$ 1,891,437$ 1,905,000$ 1,559,187$ 1,241,937$ 2,096,437$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual PSCDA Capital - - - - - - - - 775,414 2,082,741 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$ 2,082,741$ 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 DebtService Century Center Operating $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 Professional Sports Convention Development Area (PSCDA) Tax Century Center Capital PSCDA DebtService PSCDA Capital General Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual Liquor Excise 66,400 63,817 64,350 74,432 71,082 83,259 78,689 113,223 54,315 59,945 Liquor Gallonage 198,867 200,108 211,919 214,542 224,717 217,717 225,083 245,951 266,674 257,714 Total 265,268$ 263,925$ 276,269$ 288,974$ 295,799$ 300,976$ 303,771$ 359,174$ 320,989$ 317,659$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual General Fund 74,034 72,948 69,269 70,289 67,068 64,467 63,007 59,796 56,662 51,209 Cumulative Capital Impr. 271,457 267,475 253,987 257,727 245,915 236,379 231,026 219,253 207,761 187,765 Total 345,490$ 340,424$ 323,256$ 328,017$ 312,982$ 300,846$ 294,034$ 279,050$ 264,422$ 238,974$ 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 $400,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 Cigarette Tax Cumulative Capital Impr. General Fund Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual General Fund 2,398,138 2,585,849 2,564,703 2,652,855 2,830,864 2,966,836 3,042,377 3,112,966 3,150,297 1,442,943 Parks & Recreation 476,490 518,334 514,154 531,810 645,627 698,073 715,834 732,428 741,142 339,458 2017 Park Bond Debt Svc - - - - - 30,753 49,841 47,242 45,899 20,546 Hall of Fame Debt Service 55,942 35,030 62,231 59,891 37,503 18,682 - - - - Cumulative Capital Develop. 30,633 30,316 29,440 29,668 31,219 31,802 32,435 33,244 33,801 15,576 Total 2,961,203$ 3,169,529$ 3,170,529$ 3,274,224$ 3,545,213$ 3,746,146$ 3,840,487$ 3,925,881$ 3,971,138$ 1,818,522$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual General Fund 721,472 675,324 758,554 675,904 640,824 613,035 742,740 707,029 723,858 374,208 Parks & Recreation 143,350 135,370 152,070 135,496 146,151 144,242 174,758 172,153 170,296 88,034 2017 Park Bond Debt Svc - - - - - 6,354 24,369 16,532 22,420 11,465 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 4,039 Total 885,412$ 829,265$ 931,295$ 829,616$ 804,375$ 780,226$ 949,785$ 903,265$ 924,341$ 477,747$ 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 $1,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 Commercial Vehicle Excise Tax Cumulative Capital Develop. Hall of Fame Debt Service 2017 Park Bond Debt Svc Parks & Recreation General Fund Revenue Type 2022 Actual Revenue Percent of Total Sewage Works 41,907,197$ 37.81% Internal Service Funds 25,693,380 23.18% Water Works 19,393,483 17.50% Governmental 11,781,411 10.63% Solid Waste 6,909,550 6.23% Century Center 3,186,633 2.88% Parking Garages 778,176 0.70% Morris Performing Arts Center 1,028,252 0.93% Palais Royale Ballroom 147,374 0.14% Total 110,825,456$ 100.00% City of South Bend 2022 Revenue Summary Charges for Services 37.81% Sewage Works 23.18% Internal Service Funds 17.50% Water Works 10.63% Governmental 6.23% Solid Waste 2.88% Century Center 0.70% Parking Garages 0.93% Morris Performing Arts Center 0.14% Palais Royale … Revenue Type 2022 Actual Revenue Percent of Total General City 3,104 0.03% Legal Department 93,627 0.79% Police Department 147,335 1.25% Fire Department 2,107,300 17.89% Emergency Medical Service 4,395,365 37.31% Community Investment 691,646 5.87% Golf Courses 1,935,091 16.42% Parks & Recreation 1,589,104 13.49% Animal Resource Center - 0.00% Diversity & Inclusion - 0.00% Human Rights 1,667 0.01% Engineering 196,000 1.66% Streets & Sewers 567,627 4.82% Neighborhoods 53,545 0.45% Total 11,781,411$ 100.00% City of South Bend 2022 Revenue Summary Charges for Services - Governmental 0.03% General City 0.79% Legal Department 1.25% Police Department 17.89% Fire Department 37.31% Emergency Medical Service 5.87% Community Investment Revenue Type 2022 Actual Revenue Percent of Total Self-Funded Employee Benefits 16,151,649$ 62.86% Central Services 9,160,143 35.65% Parental Leave 260,138 1.01% Innovation & Technology - 0.00% Unemployment Comp 77,230 0.30% Police Take Home Vehicle 44,220 0.18% Total 25,693,380$ 100.00% City of South Bend 2022 Revenue Summary Charges for Services - Internal Service Funds 62.86% Self-Funded Employee Benefits 35.65% Central Services 1.01% Parental Leave 0.00% Innovation & Technology 0.30% Unemployment Comp 0.18% Police Take Home Vehicle City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2022 License Type 2008 Actual $ Revenue 2009 Actual $ Revenue 2010 Actual $ Revenue 2011 Actual $ Revenue 2012 Actual $ Revenue 2013 Actual $ Revenue 2014 Actual $ Revenue 2015 Actual $ Revenue 2016 Actual $ Revenue 2017 Actual $ Revenue 2018 Actual $ Revenue 2019 Actual $ Revenue 2020 Actual $ Revenue 2021 Actual $ Revenue 2022 Actual $ Revenue Adult 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 1,500 Alarm Agents 1,815 3,005 2,363 2,985 4,523 5,341 5,711 5,906 5,775 5,486 5,558 5,486 5,206 4,753 4,125 Arborist/Tree Service 2,541 2,738 3,479 2,769 3,394 3,634 3,423 3,628 3,838 3,684 3,810 3,390 3,514 3,171 2,400 Automotive Repair/Service Center 17,765 23,685 19,870 14,360 19,535 19,280 18,410 19,055 17,950 17,700 17,500 17,615 15,955 15,045 15,400 Busker or Sidewalk Performer - - - - - - 275 - - - - - - - - Carnivals & Circuses - - - - - - - - - 115 115 - - - - Charitable Solicitation 610 455 560 583 765 460 610 660 700 310 200 205 150 250 225 Food Vending Machines (per location) - - - - - - - 5,100 5,584 5,780 4,916 6,024 5,332 3,380 480 Food Vending Vehicle (per vehicle) 103 943 1,282 835 647 707 717 647 712 433 222 135 154 218 65 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 1,710 Itinerant Restaurant 15 10 10 10 5 5 5 5 5 5 5 5 - 80 5 Lawn Parking (10 or more cars) flat rate 2,730 3,864 6,445 6,730 7,779 7,865 6,820 7,333 7,578 9,308 9,059 8,835 - 5,514 3,250 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 Establishment 565 1,531 1,279 1,685 1,911 1,605 1,865 2,365 1,635 1,440 2,075 2,460 2,980 2,695 3,000 Massage Technician 1,063 1,396 1,150 1,141 1,239 1,120 1,048 1,483 1,478 1,685 1,688 1,605 1,488 1,375 1,500 Mobile Food Truck - - - - - - - - 2,120 3,655 3,993 4,233 4,570 4,833 6,300 Open Air Business (per location) 510 520 634 403 543 713 2,840 2,405 1,670 1,783 645 1,107 750 620 495 Peddlers/Canvassers 1,998 1,835 2,770 4,425 4,305 2,671 2,745 2,325 910 780 540 2,535 305 1,175 300 Performing Animal Exhibitions - - - - - - 48 - - - - - - - - Pet Shop Business License 435 753 440 145 580 580 580 580 290 159 280 1,000 700 450 - Pool Halls 105 105 110 100 - - - - - - - - - 105 100 Precious Metal Dealer 648 650 686 330 1,183 973 1,048 568 568 568 568 475 480 480 375 Public Parking Facility (per facility) 1,360 1,456 1,363 1,715 991 690 680 709 781 704 595 635 425 603 480 Restaurant 32,506 39,629 39,588 40,482 41,249 39,624 39,509 39,793 40,298 41,991 43,519 42,758 39,003 40,947 44,370 Rubbish/Garbage Removal 6,542 8,240 3,277 9,764 6,540 6,087 6,725 6,868 7,206 7,456 7,621 8,086 7,300 9,232 5,600 Scrap Metal/Junk Dealers 4,088 4,795 4,380 4,443 4,085 4,070 3,065 3,300 2,810 2,560 2,800 2,055 1,550 1,810 2,000 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 2,070 Self Service Laundry 1,723 1,984 1,770 1,711 1,836 1,907 1,854 2,048 1,920 2,078 1,660 1,579 1,635 1,085 1,080 Tattoo & Piercing Artists - - - - - 520 495 468 480 965 763 770 1,123 963 1,625 Tattoo & Piercing Establishments - - - - - 255 155 155 155 410 310 310 565 695 1,000 Taxicab - Companies 250 250 300 350 800 1,100 800 800 700 490 200 200 205 200 200 Taxicab - Drivers 2,634 3,119 2,814 2,720 3,205 3,347 2,481 2,557 2,176 1,366 714 545 336 336 336 Taxicab - Vehicles 7,480 8,085 7,865 8,920 9,350 9,350 7,915 9,110 8,130 3,750 1,315 1,265 875 935 1,155 Transient Merchant 625 910 1,180 905 1,325 1,310 750 895 625 755 895 750 615 475 675 Vehicle Removal Service 780 663 1,055 730 923 663 923 935 990 780 533 390 395 390 375 Total 97,331$ 122,718$ 115,276$ 118,184$ 128,689$ 125,176$ 123,389$ 131,467$ 127,503$ 126,385$ 122,901$ 125,567$ 101,922$ 113,120$ 102,196$ Note: Business license actual revenue includes application fee transactions and late charges if applicable. City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2022 License Type Adult Business Alarm Agents Arborist/Tree Service Automotive Repair/Service Center Busker or Sidewalk Performer Carnivals & Circuses Charitable Solicitation Food Vending Machines (per location) Food Vending Vehicle (per vehicle) Hotel & Motel (per establishment) Itinerant Restaurant Lawn Parking (10 or more cars) flat rate Lawn Parking (under 10 cars) per parking space Massage Establishment Massage Technician Mobile Food Truck Open Air Business (per location) Peddlers/Canvassers Performing Animal Exhibitions Pet Shop Business License Pool Halls Precious Metal Dealer Public Parking Facility (per facility) Restaurant Rubbish/Garbage Removal Scrap Metal/Junk Dealers Second Hand Dealers (per year) Self Service Laundry Tattoo & Piercing Artists Tattoo & Piercing Establishments Taxicab - Companies Taxicab - Drivers Taxicab - Vehicles Transient Merchant Vehicle Removal Service Total Note: Business license actual revenue includes application fee transactions and late charges if applicable. 2008 Actual No. Sold 2009 Actual No. Sold 2010 Actual No. Sold 2011 Actual No. Sold 2012 Actual No. Sold 2013 Actual No. Sold 2014 Actual No. Sold 2015 Actual No. Sold 2016 Actual No. Sold 2017 Actual No. Sold 2018 Actual No. Sold 2019 Actual No. Sold 2020 Actual No. Sold 2021 Actual No. Sold 2022 Actual No. Sold 5 5 5 5 5 5 4 4 4 4 4 4 4 3 3 25 28 28 45 58 64 70 73 71 67 69 68 64 58 55 35 34 36 40 46 47 42 43 47 44 44 41 44 41 40 92 108 94 95 99 93 94 95 89 85 85 85 78 78 77 - - - - - - 12 - - - - - - - - - - - - - - - - - 1 1 - - - - 13 10 11 16 16 11 13 14 14 8 4 4 3 5 5 - - - - - - - 4 4 4 4 4 4 4 3 1 5 6 6 2 2 2 2 2 2 4 1 1 2 1 18 17 19 19 17 18 18 17 17 19 20 19 19 19 18 3 2 2 2 1 1 1 1 1 1 1 1 - 1 1 110 148 83 70 65 83 40 70 71 62 90 65 - 66 65 197 235 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 15 18 25 18 22 21 15 13 21 19 22 21 21 20 17 20 - - - - - - - - 4 11 10 12 9 13 12 16 15 24 15 17 19 85 66 48 44 13 25 20 14 11 41 56 69 83 87 63 59 54 26 21 18 51 6 25 6 - - - - - - 1 - - - - - - - - 3 3 4 3 4 4 4 4 2 1 2 4 4 3 - 1 1 1 1 - - - - - - - - - 1 1 7 7 7 11 16 15 13 7 7 7 7 6 6 6 5 16 16 15 15 11 10 9 9 9 8 7 7 5 7 6 428 494 487 517 518 502 517 505 510 521 536 508 451 468 493 17 23 18 19 19 15 13 11 12 10 11 10 8 7 8 23 18 17 17 17 15 13 13 12 11 12 11 10 7 8 18 29 25 32 31 33 37 34 29 28 26 23 20 20 18 8 10 9 9 9 9 9 9 9 10 8 8 9 8 8 - - - - - 4 6 6 6 9 10 9 12 11 13 - - - - - 1 1 1 1 2 3 2 3 4 4 11 11 12 12 8 11 8 8 7 6 2 2 2 2 2 173 205 184 175 158 165 124 126 104 65 37 23 16 16 16 136 147 142 180 170 180 168 165 147 68 16 26 9 17 21 9 10 9 9 12 8 6 7 7 7 7 6 5 4 5 6 5 8 7 7 5 7 7 8 6 4 3 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 1,100 851 970 943 City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2022 License Type Adult Business Alarm Agents Arborist/Tree Service Automotive Repair/Service Center Busker or Sidewalk Performer Carnivals & Circuses Charitable Solicitation Food Vending Machines (per location) Food Vending Vehicle (per vehicle) Hotel & Motel (per establishment) Itinerant Restaurant Lawn Parking (10 or more cars) flat rate Lawn Parking (under 10 cars) per parking space Massage Establishment Massage Technician Mobile Food Truck Open Air Business (per location) Peddlers/Canvassers Performing Animal Exhibitions Pet Shop Business License Pool Halls Precious Metal Dealer Public Parking Facility (per facility) Restaurant Rubbish/Garbage Removal Scrap Metal/Junk Dealers Second Hand Dealers (per year) Self Service Laundry Tattoo & Piercing Artists Tattoo & Piercing Establishments Taxicab - Companies Taxicab - Drivers Taxicab - Vehicles Transient Merchant Vehicle Removal Service Total Note: Business license actual revenue includes application fee transactions and late charges if applicable. Current License Fee Estimate Revenue Per License Estimated Cost Per License $500 per year 522$ 98$ $75 per year 82$ 38$ $60 per year, $3.50 vehicle 77$ 158$ $200 per year 193$ 308$ $20 in 2014; no longer in existence n/a n/a $105 per year n/a n/a $45 per year 50$ 38$ $40 per machine (4 businesses with machines in various locations) 845$ 38$ $65 per vehicle (2 companies with multiple vehicles) 109$ 38$ $95 per year 95$ 232$ $5 application fee, license cost recorded with restaurant fee revenue 80$ 38$ $50 per game (10% discount for season) 84$ 29$ $3 per space (10% discount for season) 221$ 29$ $200 per year 180$ 38$ $75 per year 81$ 38$ $525/1 year, $50/1 day, $130/30 days, $200/90 days 372$ 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, $5 for veterans 47$ 38$ $85 per year n/a n/a $140 per year 150$ 3$ $100 per year 105$ n/a $75 per year 80$ 278$ $80 per year 86$ 38$ $90/up to 150 guests, $110/more than 150, $5/not-for-profits (schools, churches, VFW), $30 for live entertainment 87$ 1,063$ $60 per vehicle & $10 inspection (10 companies with multiple vehicles) 1,319$ 38$ $250 per year 259$ 38$ $115 per year, additional $40.00 for outdoor display 120$ 488$ $3 per machine, $45 per establishment 136$ 53$ $125 initial, $75 renew 88$ 38$ $250 initial, $150 renew 174$ 38$ $100 per company 100$ 38$ $21 per driver 21$ 200$ 1st inspection $55 per vehicle, re-inspection for vehicles failing 1st inspection $25 per vehicle 55$ 190$ $135 single location, $50 Christmas trees/wreaths 119$ 68$ $125 per year 130$ 38$ License Type 2022 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 2022 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 $1,000) * 4.27% Mobile Food Truck 4.20% Alarm Agents 2.99% Food Vending Machines 2.80% Arborist/Tree Service 2.38% Massage Establishment 2.13% Second Hand Dealers Name of Applicant License Fees Collected Date Issued License Issued License No.Active Suspension Fines Collected Little Denmark 505.00$ 2/22/2023 1 ADL2023-002 Yes No None Peaches * -$ n/a 0 n/a No No None Romantix Adult Emporium 505.00$ In Review Pending ADL2023-001 Yes No None Torch Lounge 505.00$ In Review Pending ADL2023-003 Yes No Late Fee Total 1,515.00$ 1 * 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, 2022 South Bend Animal Resource Center Licensing & Fees Revenue Historical Summary 2008-2022 License Type 2008 Actual $ Revenue 2009 Actual $ Revenue 2010 Actual $ Revenue 2011 Actual $ Revenue 2012 Actual $ Revenue 2013 Actual $ Revenue 2014 Actual $ Revenue 2015 Actual $ Revenue 2016 Actual $ Revenue 2017 Actual $ Revenue 2018 Actual $ Revenue 2019 Actual $ Revenue 2020 Actual $ Revenue 2021 Actual $ Revenue 2022 Actual $ Revenue Animal 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 20,510 Animal Surrenders/Euthanasia Fee 2,175 4,422 3,841 4,180 5,708 7,349 7,787 9,729 10,081 7,785 8,130 8,316 6,500 8,980 10,440 Dangerous/Vicious Dog License Fees 2,577 3,430 3,560 2,196 2,640 1,215 615 - - - - - - 125 - Micro Chipping for Pets 2,944 3,445 3,829 3,386 3,048 2,156 3,660 4,161 3,255 4,100 3,670 3,770 3,507 5,059 4,300 Pet Licenses 9,561 17,830 16,819 17,668 17,792 17,244 15,993 22,035 19,545 25,178 29,607 32,497 24,835 41,310 27,200 Pick Up Fees (unwanted pets) 408 260 505 260 80 2,347 2,682 460 690 480 560 720 340 693 715 Reclaim Fee for Impounded Pets 6,872 10,931 9,659 10,230 5,337 2,805 4,778 3,934 4,750 6,375 6,315 6,730 6,090 5,810 5,560 Misc. Revenue 10 Total 57,533$ 65,137$ 60,171$ 54,129$ 45,769$ 44,699$ 47,497$ 54,229$ 55,245$ 69,154$ 81,117$ 84,506$ 61,180$ 80,207$ 68,735$ * 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 $100 South Bend Animal Resource Center Licensing & Fees Revenue Historical Summary 2008-2022 License Type Animal Adoption Fee Animal Surrenders/Euthanasia Fee Dangerous/Vicious Dog License Fees Micro Chipping for Pets Pet Licenses Pick Up Fees (unwanted pets) Reclaim Fee for Impounded Pets Misc. Revenue Total * 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 $100 2008 Actual No. Sold 2009 Actual No. Sold 2010 Actual No. Sold 2011 Actual No. Sold 2012 Actual No. Sold 2013 Actual No. Sold 2014 Actual No. Sold 2015 Actual No. Sold 2016 Actual No. Sold 2017 Actual No. Sold 2018 Actual No. Sold 2019 Actual No. Sold 2020 Actual No. Sold 2021 Actual No. Sold 2022 Actual No. Sold 437 357 332 247 195 257 296 284 261 383 532 565 292 310 371 1,304 925 1,038 1,013 852 650 389 460 455 390 403 417 323 448 515 42 47 53 36 38 18 8 - - - - - - 1 N/A 147 172 191 924 702 118 183 203 163 226 180 190 176 223 216 1,212 1,485 1,381 1,390 1,426 1,296 1,202 816 700 769 1,183 1,051 848 964 735 - - - - - - - 12 18 12 14 18 9 17 18 300 413 418 405 316 342 148 202 215 275 257 278 239 240 203 1 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 2,059 South Bend Animal Resource Center Licensing & Fees Revenue Historical Summary 2008-2022 License Type Animal Adoption Fee Animal Surrenders/Euthanasia Fee Dangerous/Vicious Dog License Fees Micro Chipping for Pets Pet Licenses Pick Up Fees (unwanted pets) Reclaim Fee for Impounded Pets Misc. Revenue Total * 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 $100 Current License Fee Estimate 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 $20 per pet 23$ 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$ n/a Revenue Type 2022 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 2022 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 Revenue Type # of Permits/Fees 2022 Actual Revenue Percent of Total Revenue Building Permits 4,519 1,014,245$ 53.63% Heating Permits 2,810 237,491 12.56% Electric Permits 1,987 178,270 9.43% Contractor Registrations 1,129 141,125 7.46% Plumbing Permits 1,562 108,563 5.74% Penalties 278 55,784 2.95% Contractor Licenses 418 52,250 2.76% Registrations 267 33,000 1.75% Fence Permits 506 26,530 1.40% Demolition Permits 234 21,487 1.14% Sign Permits 114 12,390 0.66% Violation Fines 33 3,050 0.16% Test Filing Fees 56 2,850 0.15% Improvement Location Permits 28 1,400 0.07% Zoning Documentation Fees 28 1,280 0.07% NE Neighborhood Plan Review 7 1,120 0.06% Copies 2 100 0.01% Moving Permits 1 125 0.01% Design Guidelines 0 - 0.00% Filing Fees 0 - 0.00% Fire Dept. Administration Fees 130 - 0.00% Total 14,109 1,891,061$ 100.00% City of South Bend 2022 Revenue Summary Building Permits & Fees 53.63% Building Permits 12.56% Heating Permits 9.43% Electric Permits 7.46% Contractor Registrations 5.74% Plumbing Permits 2.95% Penalties 2.76% Contractor Licenses 0.01% Copies City of South Bend Code Enforcement Violations Year to Date Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Violation Revenue by Type Litter Illegal Dumping 5,525 7,175 8,111 4,011 4,750 11,125 13,705 3,410 5,410 6,334 2,453 8,225 80,234 Other - - - - - - - - - - - - - Civil Penalty - - - - - - - - - - Litter Fine 750 550 950 800 650 1,898 200 1,300 400 900 400 900 9,698 Sub Total 6,275$ 7,725$ 9,061$ 4,811$ 5,400$ 13,023$ 13,905$ 4,710$ 5,810$ 7,234$ 2,853$ 9,125$ 89,932$ Sub-standard Housing Civil Penalty 300 1,000 - - - 29,930 1,000 - - - - - 32,230 Demolition - 1,069 2,806 4,244 1,757 3,595 3,960 1,757 1,838 1,300 919 - 23,245 Failure to Complete Repairs 50 150 100 300 Sub Total 300$ 2,069$ 2,806$ 4,244$ 1,757$ 33,525$ 4,960$ 1,757$ 1,838$ 1,350$ 1,069$ 100$ 55,775$ Grass and Weeds Park Maint Charges 170 170 170 1,019 509 509 509 509 - - - - 3,565 Grass Citation/Fines - - - - - - - - - - - - - Other - - - - - - - - - - - - - Sub Total 170$ 170$ 170$ 1,019$ 509$ 509$ 509$ 509$ -$ -$ -$ -$ 3,565$ Vegetation Illegal Dumping 530 293 508 720 535 2,153 495 - - 2,498 2,558 - 10,290 Other - - - - - - - - - - - - - Sub Total 530$ 293$ 508$ 720$ 535$ 2,153$ 495$ -$ -$ 2,498$ 2,558$ -$ 10,290$ Continuous Enforcement Grass Citation/Fines 1,769 1,009 2,858 2,858 1,438 4,856 11,535 8,177 3,296 3,856 1,488 6,813 49,953 Park Maint Charges - - - - - - - - - - - - - Sub Total 1,769$ 1,009$ 2,858$ 2,858$ 1,438$ 4,856$ 11,535$ 8,177$ 3,296$ 3,856$ 1,488$ 6,813$ 49,953$ Snow TicketSnow Ticket -$ 90$ 660$ 30$ -$ -$ -$ -$ -$ 30$ -$ 60$ 870$ Secure Property Boarding 358$ 771$ 301$ 452$ 300$ 551$ 265$ 370$ 314$ 633$ 378$ 608$ 5,300$ Trash Can Trash Can Ticket -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Total Violation Revenue Collected 9,402$ 12,127$ 16,364$ 14,134$ 9,939$ 54,617$ 31,669$ 15,523$ 11,258$ 15,601$ 8,346$ 16,706$ 215,685$ Billing Year 2015 2016 2017 2018 2019 2020 2021 2022 Total Violation Revenue Collected During 2022 by Year Billed Litter 2,904$ 8,820$ 8,767$ 14,528$ 19,841$ 29,701$ 48,662$ 48,662$ 181,885$ 2021 Summary * Percent Amount Sub-standard Housing 188 25,154 12,963 1,702 87,583 87,583 215,173$ Total Violations Invoiced 1,626,824$ Grass and Weeds 1,688 2,688 4,028 4,617 14,141 8,318 15,913 15,913 67,305$ Total Collected 9.9% 161,397 Vegetation 63 2,298 765 1,783 2,650 5,705 6,224 6,224 25,710$ Total Outstanding 90.1% 1,465,427 Continuous Enforcement 9,172 2,009 670 11,851$ Secure Property - - - 504 143 1,855 3,016 3,016 8,534$ Snow - 30 - - - 3,675 - - 3,705$ Trash Can - - - - - 50 50$ Total Violation Revenue Collected 4,655$ 23,008$ 15,757$ 47,256$ 49,738$ 51,005$ 161,397$ 161,397$ 514,213$ For the Year Ended December 31, 2022 * 2022 figures represent 2021 actuals due to transition in neighborhood division in 2022. Revenue Type 2022 Actual Revenue Percent of Total Revenue False Alarms 92,702$ 83.05% Noise Ordinance Violation 3,818 3.42% Impound/Towing Fees 8,583 7.69% Court Fees 6,513 5.84% Total 111,616$ 100.00% Summary of Court Fines & Fees Received During 2022 # of Fines Total Court Fees Revenue Average per Fine St Joseph Traffic and Misdemeanor Court 1,096 Traffic Violations 334 Superior Felony Court 267 1,697 6,263$ 3.69$ Tickets Issued During 2022 # of Tickets Movers (Traffic) 1,044 Warning 145 Parking 410 Noise Ordinance 12 Total 1,611 City of South Bend 2022 Revenue Summary Public Safety Violations 83.05% False Alarms 3.42% Noise Ordinance Violation 7.69% Impound/Towing Fees 5.84% Court Fees 2022 # of Violations Issued 2022 Revenue Percent of Revenue Warnings without Revenue 2,367 -$ 0% Tickets Collected 1,421 40,500$ 38% Tickets Uncollected 4,941 64,780$ 62% Total 8,729 105,280$ 100% Fine Amount Parking Violation Type 2022 # of Violations Issued 2022 # of Violations Collected 2022 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% 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 2022 Revenue Summary Parking Violations 38% Tickets Collected $40,500 62% Tickets Uncollected $64,780 Revenue Type 2022 Actual Revenue Percent of Total Federal Grants 39,053,327$ 91.68% Donations 3,523,560 8.27% State Grants 20,845 0.05% Local Government Grants - 0.00% Total 42,597,732$ 100.00% City of South Bend 2022 Revenue Summary Grants & Donations - by Type 91.68% Federal Grants 8.27% Donations 0.05% State Grants 0.00% Local Government Grants Fund # Fund Name 2022 Actual Revenue Percent of Total 263 American Rescue Plan 29,455,024$ 69.15% 101 General Fund 1,358,100 3.19% 754 Industrial Revolving Fund 4,749,980 11.15% 212 Dept of Community Investment Grants 2,419,448 5.68% 264 COVID-19 Response 460,352 1.08% 433 Redevelopment General 1,000,000 2.35% 201 Parks & Recreation 640,929 1.50% 324 TIF - River West Development Area 123,848 0.29% 265 Local Road & Bridge Grant 1,350,100 3.17% 251 Local Road & Street 145,348 0.34% 217 Gift, Donation, Bequest 265,059 0.62% 258 Human Rights Federal Grants 66,260 0.16% 202 Motor Vehicle Highway - 0.00% 295 COPS MORE Grant - 0.00% 412 Major Moves Construction 32,517 0.08% 667 Storm Sewer Fund - 0.00% 220 Law Enforcement Continuing Education 251,235 0.59% 210 Economic Development State Grants 20,845 0.05% 279 IT / Innovation / 311 Call Center 181,987 0.43% 211 Dept of Community Investment Operating - 0.00% 273 Morris/Palais Royale Marketing - 0.00% 408 Local Income Tax - Economic Development 67,950 0.16% 602 Morris Performing Arts Operation 8,750 0.02% Total 42,597,732$ 100.00% City of South Bend 2022 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. 69.15% American Rescue Plan 3.19% General Fund 11.15% Industrial Revolving Fund 5.68% Dept of Community Investment Grants 1.08% COVID-19 Response 2.35% Redevelopment General 1.50% Parks & Recreation Sources 2022 Actual Revenue Percent of Total 1st Source Bank 1,000$ 0.00% AAA Federal Credit Union 785$ 0.00% American Electric Power 29,000$ 0.07% Auditor of State of Indiana 81,682$ 0.19% Cities of Financial Empowerment Fund 67,500$ 0.16% CITY OF MISHAWAKA 2,500$ 0.01% Florence V. Carroll Charitable Trust 20,000$ 0.05% Geraldine Manns 100$ 0.00% Indiana Department of Transportation 1,651,814$ 3.88% Indiana Family and Social Services Administration 20,845$ 0.05% Judith Westfall Irrevocable Trust 34,580$ 0.08% Karen White 50$ 0.00% Lynn Coleman 100$ 0.00% Peter Wallace 20$ 0.00% Pokagon Band of the Potawatomi 2,545,000$ 5.97% Robert & Clara Milton Charitable Trust Foundation 70,000$ 0.16% South Bend Chapter IBE, Inc. 100$ 0.00% South Bend Community School Corporation 181,987$ 0.43% Studebaker National Museum 43$ 0.00% Teachers Credit Union 450$ 0.00% Tenneco 1,000$ 0.00% University of Notre Dame 358,000$ 0.84% Urban Sustainability Directors Network (USDN) 15,000$ 0.04% US Department of Commerce 4,749,980$ 11.15% US Department of Housing and Urban Development 2,879,800$ 6.76% US Department of Justice 174,023$ 0.41% US Department of Justice (use Customer #1727) -$ 0.00% US Equal Employment Opportunity Commission 63,760$ 0.15% US Treasury 29,455,024$ 69.15% VPA Foundation 173,429$ 0.41% Misc. 20,161$ 0.05% -$ 0.00% Total 42,597,732$ 100.00% City of South Bend 2022 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. 0.19% Auditor of State of Indiana 3.88% Indiana Department of … 0.41% US Department of Justice 0.00% US Department of Justice (use Customer #1727) 0.15% US Equal Employment Opportunity Commission 69.15% US Treasury 0.41% VPA Foundation 0.05% Misc. 0.00% Uses 2022 Actual Revenue Percent of Total COVID Relief 29,915,376$ 70.23% IRF 4,749,980$ 11.15% Community Investment 2,645,355$ 6.21% Public Works 1,527,965$ 3.59% Pokagon Contribution 1,000,000$ 2.35% Pokagon Donation 1,000,000$ 2.35% Venues, Parks & Arts 640,929$ 1.50% Notre Dame Annual Contribution 357,500$ 0.84% Police Department 251,235$ 0.59% IT 181,987$ 0.43% TIF 123,848$ 0.29% LIT 67,950$ 0.16% Human Rights 66,260$ 0.16% Animal Resource Center 59,996$ 0.14% Morris Donation 8,750$ 0.02% Common Council 500$ 0.00% Fire Department 100$ 0.00% Total 42,597,732$ 100.00% City of South Bend 2022 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. 70.23% COVID Relief 11.15% IRF 6.21% Community Investment 3.59% Public Works 2.35% Pokagon Contribution 2.35% Pokagon Donation 1.50% Venues, Parks & Arts City of South Bend, Indiana Interest Earnings Summary 2013 through 2022 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Number Name Actual 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$ 576,610$ 102 Rainy Day 29,524 29,473 61,234 88,296 109,764 186,733 246,194 137,687 64,091 151,774 201 Parks & Recreation 12,082 8,075 13,649 24,609 32,228 84,863 126,119 21,738 20,758 37,004 202 Motor Vehicle Highway 11,791 12,300 34,302 56,152 72,001 139,982 146,469 59,007 23,518 52,037 203 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 9,389 210 Economic Development State Grants 60,703 15,033 11,236 14,144 12,124 11,863 7,773 749 160 51 211 Dept of Community Investment Operating 2,610 3,246 7,938 12,494 12,136 14,360 13,570 12,986 6,023 3,006 212 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 2,551 217 Gift, Donation, Bequest 232 462 592 725 1,411 2,527 12,695 11,424 6,884 13,750 218 Police Curfew Violations 38 40 85 115 136 236 306 167 82 8 219 Unsafe Building - - - - - 6,040 14,604 11,167 4,812 11,010 220 Law Enforcement Continuing Education 3,491 3,394 6,715 8,138 6,961 10,040 9,307 5,560 2,229 8,766 221 Rental Units Regulation - - - - - 140 279 645 728 1,596 222 Central Services 3,421 3,950 8,574 10,343 10,211 10,934 16,454 16,118 6,268 7,009 224 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 79,266 227 Loss Recovery 18,685 25,717 24,843 9,131 9,952 13,044 14,210 7,534 2,515 5,761 230 Code Enforcement Fund - - - - - - - 2,492 941 1,439 249 Local Income Tax - Public Safety 6,954 5,168 6,209 7,162 9,938 22,716 65,117 46,805 25,015 30,151 251 Local Road & Street 6,247 7,585 18,729 27,861 31,663 71,117 111,308 65,026 18,850 34,259 252 Excess Welfare Distribution 4 4 - - - - - - - - 257 LOIT Special Distribution - - - - 34,717 38,179 10,229 1,950 1,469 3,417 258 Human Rights Federal Grants 1,593 1,743 2,960 4,149 5,179 8,987 10,376 3,655 2,417 4,033 263 American Rescue Plan - - - - - - - - 81,618 707,757 265 Local Road & Bridge Grant - - - - - 6,373 8,641 9,466 4,832 23,684 266 MVH Restricted Fund - - - - - - 12,367 15,230 9,704 23,921 271 Eastrace Waterway 49 35 22 12 9 - - - - - 273 Morris PAC / Palais Royale Marketing 95 90 198 332 507 1,041 1,506 945 453 43 274 Morris PAC Self-Promotion - - - - - 814 3,175 2,576 1,355 150 278 Police Take Home Vehicle 1,435 1,705 4,062 6,404 8,100 13,630 17,664 8,942 4,038 10,132 279 IT / Innovation / 311 Call Center - - - - - 31,487 54,428 34,050 14,598 53,386 280 Police Block Grants 13 13 27 36 42 71 94 53 24 2 281 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 25,176 288 Emergency Medical Services Operating 16,450 14,964 22,372 20,021 27,419 49,138 49,036 20,548 - - 289 Haz-Mat 40 86 231 269 261 456 608 355 165 403 291 Indiana River Rescue 368 361 618 1,248 1,530 2,777 5,807 4,146 1,993 5,011 292 Police Grants - - 55 - - - - - - - 294 Regional Police Academy 268 262 480 757 910 1,739 2,588 1,587 819 83 295 COPS MORE Grant 364 380 778 1,212 1,814 2,334 4,036 1,281 432 30 299 Police Federal Drug Enforcement 947 978 975 1,397 2,048 2,654 3,131 723 192 1,002 312 2017 Parks Bond Debt Service - - - - - 763 565 603 500 253 313 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 10,084 317 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 85,249 255,183 284,754 295,661 498,346 622,691 321,099 153,650 431,088 328 SBCDA 2003 Debt Reserve 5,959 5,929 12,263 16,144 18,628 31,363 40,541 22,251 10,253 16,859 351 2018 TIF Park Bond Debt Service - - - - - - 23,374 13,071 6,085 14,409 352 2019 South Shore Double Tracking Debt Service - - - - - - - 13 3 3 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - 2 16 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 25 403 Potawatomi Zoo Nonreverting Capital Fund (aka Zoo Endowment)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 87,126 205,249 405 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 2,505 407 Cumulative Capital Improvement 122 227 1,042 2,607 3,838 5,687 11,646 8,167 3,682 7,039 408 Local Income Tax - Economic Development 33,100 34,399 69,484 94,879 130,988 264,870 393,399 234,476 128,951 353,542 410 Urban Development Action Grant 88 94 2,306 4,868 5,604 6,352 625 580 172 4,046 412 Major Moves Construction 261,868 253,216 252,281 221,540 179,953 168,342 161,549 26,326 9,556 26,999 413 Professional Sports Convention Development Area - - - - - - - - 218 14,387 416 Morris Performing Arts Center Capital 1,412 1,651 3,642 4,965 6,593 7,250 9,243 5,695 1,057 8,138 420 TIF - South Bend Central Development Area (SBCDA) General 59,683 42,533 - - - - - - - - 422 TIF - West Washington 1,435 2,502 8,903 15,176 21,964 38,510 37,241 13,049 7,164 18,135 425 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 39,992 146,645 430 TIF - Southside Development Area #1 17,222 12,462 34,652 51,011 65,346 150,223 210,559 128,384 75,461 200,851 432 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 44,323 434 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 3,018 City of South Bend, Indiana Interest Earnings Summary 2013 through 2022 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Number Name Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual 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 56,636 439 Certified Technology Park 7,207 12,682 28,205 20,426 10,965 11,138 11,102 141 65 155 450 Palais Royale Historic Preservation 215 195 488 760 1,065 2,143 2,523 1,055 493 1,417 451 2018 Fire Station #9 Bond Capital - - - - - 56,076 40,384 4,604 1,857 4,397 452 2018 TIF Park Bond Capital - - - - - - 186,070 45,452 15,033 33,275 453 2018 Zoo Bond Capital - - - - - - 22,489 293 - 205 454 Airport Urban Enterprise Zone 1,289 1,287 2,674 3,545 4,129 7,024 9,261 5,179 2,411 5,709 455 2021 Infrastructure Bond Capital - - - - - - - 21,221 37,031 471 2017 Parks Bond Capital - - - - - 189,838 260,532 108,955 31,461 45,200 600 Consolidated Building Fund 667 1,354 9,357 19,974 30,173 47,231 45,340 27,060 12,194 28,301 601 Parking Garages 2,408 3,407 7,543 6,965 12,422 23,414 26,939 13,473 4,803 11,309 602 Morris Performing Arts Center Operations - - - - - - - - 781 9,447 610 Solid Waste Operations 2,996 1,765 2,578 3,132 4,756 9,887 10,429 4,185 34 3,406 611 Solid Waste Capital 469 169 114 1,211 1,089 1,666 5,160 1,210 28,409 1,516 620 Water Works Operations 6,453 11,007 30,010 31,293 31,224 53,391 72,870 46,545 50,372 95,051 622 Water Works Capital 13,709 11,944 21,149 25,902 24,709 36,395 73,538 68,626 - 153,064 623 Water Works Construction 16,550 1,731 544 - - - - - 7,493 - 624 Water Works Customer Deposit 4,861 4,997 10,564 14,196 16,276 27,299 34,493 16,448 2,818 12,668 625 Water Works Sinking (Debt Service) 2,064 2,535 6,268 7,299 9,994 15,871 25,708 10,069 8,191 18,171 626 Water Works Bond Reserve 4,767 5,391 8,258 15,039 15,294 25,805 33,355 18,099 17,168 13,836 629 Water Works Operations & Maintenance Reserve 6,927 7,079 15,609 22,367 27,841 47,942 66,676 37,210 12,053 28,377 640 Sewer Repair Insurance 4,204 4,907 11,145 16,006 19,466 34,679 48,681 27,444 69,545 27,093 641 Sewage Works Operations 16,604 20,498 58,066 105,065 152,871 238,326 325,226 143,362 87,851 247,071 642 Sewage Works Capital 26,316 17,278 46,366 72,469 71,081 153,406 244,500 175,995 32,719 201,511 643 Sewage Works Operations & Maintenance Reserve 11,036 11,635 25,652 40,590 53,934 96,204 128,822 71,004 - 53,797 647 2007 Sewer Bond 42 3 3 - - - - - 19,986 - 649 Sewage Sinking (Debt Service) 10,232 12,563 30,784 37,633 47,833 87,659 115,049 46,414 - 47,494 650 Clay Sewage General Fund 2 - - - - - - - - - 651 2007B Sewer Bond 69 - - - - - - - 271 - 653 Sewage Debt Service Reserve 3 3 3 6,009 26,716 65,897 87,669 20,901 4,446 36,341 654 Sewage Works Customer Deposit - - - - - - 1,430 6,318 2,322 10,905 655 Project ReLeaf 2,914 3,642 7,334 7,978 9,381 14,362 13,753 5,792 - 4,980 658 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 - - - - 7,492 - 667 Storm Sewer Fund - - - - - - 836 5,336 54 22,740 670 Century Center Operations 3,079 - - - - - 6 25 98 677 671 Century Center Capital 315 328 809 932 866 2,026 12,966 1,931 1,574 5,748 672 Century Center Energy Conservation Debt Svc - - 32 163,589 110,958 110,118 108,178 3,117 - 2,814 677 Football Hall of Fame Capital 2,416 2,145 3,767 4,699 5,075 7,804 2,311 - 1,809 - 701 Fire Pension 2,918 1,690 3,275 2,889 3,878 7,526 7,304 3,571 2,305 6,207 702 Police Pension 5,432 3,308 5,842 6,841 7,646 15,005 14,180 5,961 14 9,558 705 Police K-9 Unit 7 8 25 34 31 52 55 31 62,791 1 711 Self-Funded Employee Benefits 25,351 18,112 34,136 50,896 95,456 212,822 251,340 127,164 69 153,013 713 Unemployment Compensation 524 822 1,747 2,617 2,761 3,874 4,479 1,922 1,125 899 714 Parental Leave Fund - - - - - 481 805 883 178 4,817 730 City Cemetery 138 118 201 267 310 517 682 380 2,793 420 731 Bowman Cemetery - - - - - - 10,724 5,981 17 6,613 750 Equipment/Vehicle Leasing - - - - 7,320 31,473 16,775 690 - - 751 2015 Parks Bond Capital - - - - 6,700 4,813 840 - 71 - 752 South Bend Redevelopment Authority - - - - 3,871 4,699 6,383 2,351 - 2,855 753 2015 Smart Streets Bond Capital - - - - 5,075 1,060 124 - 380 - 754 Industrial Revolving Fund - - - - 141,832 206,484 263,452 - 58 50,529 755 South Bend Building Corporation - - - - 3,162 10,314 15,243 3,478 91 1,249 756 2015 Smart Streets Bond Debt Service - - - - 3,274 4,588 4,629 869 47 91 757 2015 Parks Bond Debt Service - - - - 1,472 2,787 3,527 807 - 1,217 758 Erskine Village Debt Service - - - - 114 - - - 1 - 759 2017 Eddy Street Commons Bond Capital - - - - - 121 65 306,537 184 25,565 760 2017 Eddy Street Commons Bond Debt Service - - - - 1,480 6,428 8,792 1,623 - 188 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$ 4,874,844$ 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% 2022 Actual 4,874,844 182.2% 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 $7 M Interest Earnings 2013-2022 Public Works Bad Debt write off occurred in 2022 Activity 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual Grand Total Wastewater 199,379 180,777 226,252 259,863 272,850 257,079 150,370 167,946 86,659 1,934,888 3,736,062 Water Works 90,650 88,369 107,362 98,674 104,042 91,163 77,370 99,420 51,075 1,103,072 1,911,197 Solid Waste 75,204 73,457 70,835 71,114 89,641 81,325 47,102 35,467 24,584 670,719 1,239,447 Community Investment - - - - - - - - 184,827 - 184,827 General Government - 788 - - - - - 10,370 594 100 11,852 EMS - 15 - - - - - 8,403 70 830 9,318 Parks & Recreation - 612 - - - - - 5,606 - 1,100 7,318 Building Department - 347 - - 38 350 - 1,631 100 - 2,465 Parking Fines - 5 - - - - - 730 41 55 831 Total 365,232$ 344,369$ 404,449$ 429,651$ 466,570$ 429,917$ 274,842$ 329,573$ 347,950$ 3,710,764$ 7,103,317$ Activity 2022 Bad Debt Expense Percent of Total Wastewater 1,934,888$ 52.14% Water Works 1,103,072 29.73% Solid Waste 670,719 18.07% Community Investment - 0.00% General Government 100 0.00% EMS 830 0.02% Parks & Recreation 1,100 0.03% Building Department - 0.00% Parking Fines 55 0.00% Total 3,710,764$ 100.00% City of South Bend Write-off Summary 2022 Bad Debt Expense by Activity 52.14% Wastewater 29.73% Water Works 18.07% Solid Waste 0.00% Community Investment $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Bad Debt Expense by Activity - 2013 through 2022 Parking Fines Building Department Parks & Recreation EMS General Government Community Investment Solid Waste Water Works Wastewater