Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
2023 Comprehensive Revenue Report
Fiscal Year Ending: December 31, 2023 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 2023 The City of South Bend developed the attached Comprehensive Revenue Report for fiscal year 2023 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 2023 by type of revenue. Revenue by Type by Fund (pages 17 - 19) This report shows the City's revenue received in each fund during 2023 by type of revenue. Revenue by Type Chart (page 20) This graph shows the City's revenue received during 2023 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 2023. 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 2023 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 2023 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 2023. 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 2023. 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 2023. 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 2023 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 2023 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2022-2023 Change 2022-2023 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 72,895,886 111,171,535 38,275,648 52.51% Special Revenue Funds 102 Rainy Day 29,524 24,483 49,919 1,492,266 93,891 183,841 289,770 94,111 64,091 151,774 321,428 169,654 111.78% 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 22,800,098 5,702,591 33.35% 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 11,049,955 1,148,918 11.60% 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 18,615 9,226 98.26% 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 85,650 (41,223) -32.49% 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 4,391,340 871,779 24.77% 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 5,574,346 3,083,655 123.81% 216 Police State Seizures 27,470 28,765 15,422 33,978 45,767 40,730 11,691 6,591 31,299 25,897 57,408 31,511 121.68% 217 Gift, Donation, Bequest 11,501 175,299 9,378 148,900 185,312 111,231 745,975 765,453 478,492 278,809 3,652,115 3,373,306 1209.90% 218 Police Curfew Violations 663 471 232 326 277 1,120 434 883 82 178 - (178) -100.00% 219 Unsafe Building - - - 1,139,973 795,492 847,699 965,314 59,018 38,879 79,960 93,390 13,431 16.80% 220 Law Enforcement Continuing Education 194,529 205,889 290,316 273,933 278,175 231,395 288,059 258,705 325,862 867,961 994,541 126,580 14.58% 221 Rental Units Regulation - - - 1,225 8,475 447 7,726 353,999 57,608 116,643 156,129 39,486 33.85% 227 Loss Recovery 3,845,642 22,331 54,051 8,952 8,645 12,871 16,668 5,076 2,515 5,761 1,120,256 1,114,496 19346.60% 230 Code Enforcement Fund - - - - - - - 4,235,305 3,065,940 3,860,165 3,919,673 59,508 1.54% 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 12,868,916 3,670,186 39.90% 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 2,320,509 126,917 5.79% 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 3,388 (29) -0.85% 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 35,770 (36,190) -50.29% 263 American Rescue Plan - - - - - - - - 29,536,642 30,162,781 180,695 (29,982,085) -99.40% 264 COVID-19 Response - - - - - - - 6,086,138 2,943,368 460,352 368,404 (91,948) -19.97% 265 Local Road & Bridge Grant - - - - 2,000,000 1,376,782 1,116,972 2,632,372 1,795,904 2,373,784 1,050,707 (1,323,077) -55.74% 266 MVH Restricted Fund - - - - - - 3,224,058 2,997,747 3,213,833 4,046,471 3,314,097 (732,374) -18.10% 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 - (43) -100.00% 274 Morris PAC Self-Promotion - - - - - 101,718 86,398 39,372 38,578 150 - (150) -100.00% 280 Police Block Grants 13 11 22 35 36 70 111 36 24 2 - (2) -100.00% 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 3,285 (118) -3.47% 291 Indiana River Rescue 66,068 41,275 54,443 111,922 76,939 108,468 143,813 57,555 97,843 130,816 161,390 30,574 23.37% 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 - (83) -100.00% 295 COPS MORE Grant 23,068 12,415 75,494 309,225 74,566 130,367 77,485 188,771 111,077 30 64 34 113.03% 299 Police Federal Drug Enforcement 194,569 67,724 71,288 26,719 53,871 45,291 3,131 723 58,110 118,335 158,312 39,977 33.78% 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 (11,647) (12,224,599) -100.10% 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 18,464,856 5,173,955 38.93% 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 8,846 (380,777) -97.73% 655 Project ReLeaf 435,940 439,394 444,358 448,466 452,847 461,438 463,036 450,312 468,643 496,350 473,768 (22,583) -4.55% 705 Police K-9 Unit 8 2,006 1,520 33 26 51 65 21 14 1 - (1) -100.00% 730 City Cemetery 5,874,864 6,118,791 6,382,756 6,012,927 266 509 803 259 178 420 890 470 111.77% 731 Bowman Cemetery 138 101 164 261 - 455,872 12,623 4,082 2,793 6,613 14,005 7,392 111.78% 754 Industrial Revolving Fund - - - - 169,223 234,521 293,958 266,643 2,959,263 5,583,224 1,136,154 (4,447,070) -79.65% City of South Bend Revenue by Fund Historical Summary - 2013 to 2023 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2022-2023 Change 2022-2023 Percent Change 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 94,787,352 (24,488,888) 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 1,135,939 (45,835) -3.88% 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 - - - - - 120,663 321,706 341,231 345,306 344,156 342,856 (1,300) -0.38% 672 Century Center Energy Conservation Debt Svc - - 50,032 243,264 193,125 417,430 434,495 415,154 409,708 383,117 263,591 (119,525) -31.20% 752 South Bend Redevelopment Authority - - - - 3,890,871 3,119,699 2,873,761 2,872,851 2,866,071 3,058,355 (29,257,277) (32,315,632) -1056.63% 755 South Bend Building Corporation - - - - 2,653,662 2,656,314 2,656,743 2,648,478 11,424,080 2,737,249 2,221,495 (515,754) -18.84% 756 2015 Smart Streets Bond Debt Service - - - - 859,774 1,718,588 1,720,129 1,716,869 1,716,091 1,715,091 1,714,091 (1,000) -0.06% 757 2015 Parks Bond Debt Service - - - - 386,307 350,045 412,797 376,746 376,033 374,941 343,596 (31,345) -8.36% 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 1,930,062 3,500 0.18% 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 (21,305,646) (33,026,891) -281.77% 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 3,491,232 103,391 3.05% 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 31,722 10,515 49.59% 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 18,163,465 16,833,197 629,199 (16,203,999) -96.26% 407 Cumulative Capital Improvement 446,579 442,559 429,624 435,264 424,088 266,942 270,470 243,373 236,443 194,804 195,468 664 0.34% 412 Major Moves Construction 500,882 536,455 805,256 1,376,899 1,054,550 543,992 653,840 511,407 587,639 552,844 785,039 232,195 42.00% 413 Professional Sports Convention Development Area - - - - - - - - 775,632 2,097,128 2,070,419 (26,709) -1.27% 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 6,510,028 379,179 (6,130,849) -94.18% 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 19,044 3,391 21.67% 451 2018 Fire Station #9 Bond Capital - - - - - 5,137,424 42,008 2,981 1,857 4,397 9,313 4,915 111.78% 453 2018 Zoo Bond Capital - - - - - 3,852,949 22,489 293 - 5,892,006 122 (5,891,884) -100.00% 455 2021 Infrastructure Bond Capital - - - - - - - - 8,622,248 37,031 48,402 11,371 30.71% 471 2017 Parks Bond Capital - - - - 14,081,478 186,252 297,324 72,162 31,461 45,200 43,384 (1,816) -4.02% 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 2023 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2022-2023 Change 2022-2023 Percent Change 750 Equipment/Vehicle Leasing - - - - 4,555,727 6,771,560 1,489,768 682 17 - - - 0.00% 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 1 (25,564) -99.99% 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 32,395,140 35,616,900 7,702,523 (27,914,377) -78.37% 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 2,175,568 253,015 13.16% 601 Parking Garages 971,598 1,021,117 975,148 1,000,596 1,273,206 1,314,909 1,036,499 894,253 956,029 840,130 935,075 94,945 11.30% 602 Morris Performing Arts Center Operations - - - - - - - - - 2,073,839 1,164,076 (909,763) -43.87% 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 8,184,729 937,369 12.93% 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 2,129,987 (412,920) -16.24% 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 22,350,146 1,362,794 6.49% 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 4,383,757 124,091 (4,259,667) -97.17% 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 38,236 25,568 201.84% 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 2,804,408 123,807 4.62% 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 42,407 28,571 206.50% 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 85,903 42,230 96.70% 640 Sewer Repair Insurance 552,869 589,894 615,287 642,503 655,836 674,171 710,141 691,083 709,391 776,748 764,134 (12,614) -1.62% 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 43,471,462 2,176,463 5.27% 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 4,201,942 742,704 (3,459,237) -82.32% 643 Sewage Works Operations & Maintenance Reserve 211,332 139,626 276,955 997,459 562,731 332,938 303,127 48,416 32,719 53,797 162,855 109,058 202.72% 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 9,893,560 (1,261,023) -11.30% 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 36,341 110,014 73,673 202.72% 654 Sewage Works Customer Deposit - - - - - - 3,107 4,641 4,446 10,905 37,039 26,133 239.64% 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 1,398,803 253,488 22.13% 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 4,462,846 (553,606) -11.04% 671 Century Center Capital 675,315 328 809 932 866 2,026 190,441 1,931 98 5,748 528,273 522,525 9090.65% Total Enterprise Funds 80,207,216 81,994,452 91,929,355 91,548,334 92,523,804 94,805,527 105,900,563 100,392,145 114,769,519 106,445,502 101,606,313 (4,839,189) -4.55% City of South Bend Revenue by Fund Historical Summary - 2013 to 2023 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2022-2023 Change 2022-2023 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 9,145,812 (300,152) -3.18% 224 Central Services Capital - - 271,929 131,432 287,575 79,734 3,218 214,611 84,157 - - - 0.00% 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 4,248,586 62,981 1.50% 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 82,259 27,908 51.35% 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 10,262,996 109,466 1.08% 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 18,191,953 1,019,119 5.93% 713 Unemployment Compensation 252,907 103,047 103,078 91,706 2,413 3,816 5,213 8,087 103,474 78,129 10,467 (67,662) -86.60% 714 Parental Leave Fund - - - - - 164,118 167,466 244,841 249,526 264,956 298,755 33,799 12.76% 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 42,240,826 885,458 2.14% 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 4,075,547 1,834 0.05% 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 5,998,908 (22,898) -0.38% 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 10,074,455 (21,064) -0.21% Total City Funds 214,894,841 214,777,987 231,913,743 248,592,963 327,837,620 314,402,177 324,150,223 331,419,621 410,471,157 397,406,661 346,277,359 (51,129,303) -12.87% 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 2,482,695 1,414,092 21,214,018 19,799,926 1400.19% 420 TIF - SBCDA General 3,464,066 5,085,358 - - - - - - - - - - 0.00% 422 TIF - West Washington 495,043 582,799 409,853 468,317 397,442 370,233 321,760 246,422 356,020 326,498 535,947 209,449 64.15% 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 6,578,037 2,205,214 50.43% 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 4,089,697 1,143,168 38.80% 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 1,154 270,610 311,600 245,859 (65,741) -21.10% 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 7,385,974 1,061,120 16.78% 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 17,601,452 15,696,394 40,049,531 24,353,137 155.15% City of South Bend Revenue by Fund Historical Summary - 2013 to 2023 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2022-2023 Change 2022-2023 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 1,654,014 234,612 16.53% 439 Certified Technology Park 2,866,234 1,337,965 73,581 20,029 262,643 10,966 11,146 96 65 155 328 173 111.76% 452 2018 TIF Park Bond Capital - - - - - 11,094,726 202,657 28,865 15,033 33,275 67,016 33,741 101.40% 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 12,091 6,382 111.78% 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 1,733,449 274,908 18.85% 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 30,526 20,442 202.72% 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 51,035 34,176 202.72% 351 2018 TIF Park Bond Debt Service - - - - - 993,220 27,510 8,934 6,085 14,409 30,515 16,106 111.78% 352 2019 South Shore Double Tracking Debt Service - - - - - - 9,447,841 488,184 1,036,503 1,035,003 1,035,503 500 0.05% 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - 326,939 16 16 16 - 0.00% 456 - - - - - - - - - - 40,876,557 40,876,557 100.00% 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 42,024,152 17,381 3804.25% 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 20,107,385 18,231,306 83,807,132 65,575,826 359.69% Grand Totals 247,930,550 245,977,666 267,409,015 278,699,058 359,290,460 361,480,053 365,444,652 367,783,108 430,578,541 415,637,967 430,084,491 14,446,523 3.48% 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 - - - - - 34,279,241 - - - - - 27,460,064 61,739,306 TIF Districts - - - - - 20,752,073 - - - - - 15,963,512 36,715,585 Sub Total - - - - - 55,031,314 - - - - - 43,423,577 98,454,891 Local Income Tax LIT Certified Shares - 1,694,002 847,001 847,001 847,001 4,872,560 847,001 847,001 847,001 847,001 847,001 847,001 14,189,571 LIT for Economic Development - 2,289,499 1,144,749 1,144,749 1,144,749 5,068,619 1,144,749 1,144,749 1,144,749 1,751,047 538,451 1,144,749 17,660,862 LIT for Public Safety - 1,642,630 821,315 821,315 821,315 3,656,452 821,315 821,315 821,315 821,315 821,315 821,315 12,690,915 LIT for Redevelopment - - 2 1 1 1 1 1 1 344 1 1 352 LIT Additional - Supplemental Distrib - - - - - - - - - - - - - Sub Total - 5,626,130 2,813,067 2,813,066 2,813,066 13,597,632 2,813,066 2,813,066 2,813,066 3,419,707 2,206,768 2,813,066 44,541,700 Total Taxes - 5,626,130 2,813,067 2,813,066 2,813,066 68,628,946 2,813,066 2,813,066 2,813,066 3,419,707 2,206,768 46,236,643 142,996,591 Intergovernmental Revenue State Shared Revenue Auto Excise Tax - - - - - 1,828,292 - - - - - 1,799,378 3,627,670 Commercial Vehicle Tax - - - - - 496,430 - - - - - 496,430 992,860 Liquor Excise Tax - - 41,126 - - 28,463 - - - - - - 69,589 Liquor Gallonage Tax 68,600 - - 56,323 - - 63,741 - - 62,717 - - 251,381 Cigarette Tax - - - - - - - - - 120,245 - 118,758 239,002 Gasoline Tax 549,966 531,102 573,689 567,837 596,866 541,144 566,020 - 558,778 577,027 562,837 871,089 6,496,355 Wheel Tax 138,303 108,237 298,623 73,828 194,978 - 181,541 393,076 181,479 189,410 171,686 161,889 2,093,052 PSCDA Tax 245,396 249,227 125,515 281,854 181,681 58,172 - - - 260,879 333,297 319,393 2,055,414 State Pension Subsidy - - - - - 5,027,561 - - 5,020,561 - - - 10,048,122 Sub Total 1,002,266 888,566 1,038,954 979,842 973,525 7,980,062 811,302 393,076 5,760,818 1,210,277 1,067,820 3,766,937 25,873,444 Local Government Shared Revenue Hotel Motel Tax 858,937 381,500 247,900 - 192,500 - 637,500 - - 246,955 - 2,000 2,567,292 Sub Total 858,937 381,500 247,900 - 192,500 - 637,500 - - 246,955 - 2,000 2,567,292 Grants Federal Grants 945,518 147,536 151,090 297,515 89,988 68,218 1,076,042 277,682 1,983,008 2,180,280 103,232 1,330,650 8,650,759 State Grants 93,000 - 200,000 8,636 937,500 - - 102,518 69,783 76,650 - 36,100 1,524,187 Sub Total 1,038,518 147,536 351,090 306,151 1,027,488 68,218 1,076,042 380,200 2,052,791 2,256,930 103,232 1,366,749 10,174,946 Other Intergovernmental Staffing Agreements with County - - - - - - - 30,000 - - - - 30,000 Local Government Grants - - - - - - - - - - - 48,503 48,503 Federal Seized Drug 328 346 1,577 12,833 207 226 220 (2,020) 128,717 - 10,799 1,790 155,023 State Seized Drug 3,347 5,602 399 1,550 - 665 - 654 12,541 2,900 4,223 19,245 51,127 Sub Total 3,674 5,948 1,976 14,383 207 891 220 28,634 141,258 2,900 15,023 69,538 284,652 Total Intergovernmental Revenue 2,903,395 1,423,550 1,639,920 1,300,377 2,193,720 8,049,171 2,525,065 801,910 7,954,867 3,717,061 1,186,075 5,205,224 38,900,335 For the Year Ended December 31, 2023 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, 2023 Licenses & Permits Business Business Licenses 25,904 24,943 17,950 9,983 9,638 5,509 3,787 2,036 1,063 965 423 - 102,198 Taxi Cab Licensing 110 - 55 520 380 330 55 162 315 429 230 152 2,738 Sub Total 26,014 24,943 18,005 10,503 10,018 5,839 3,842 2,198 1,378 1,394 653 152 104,936 Nonbusiness Lawn Parking 170 225 180 123 90 385 928 5,695 1,706 846 342 45 10,734 Engineering 18,135 2,335 4,305 9,090 8,600 8,160 3,735 7,415 6,270 4,525 3,925 5,630 82,125 Right-of-Way Closures 100 100 150 200 475 300 600 450 200 - - 150 2,725 Park Food Sales Permit - 53 26 - - - - 53 26 - 79 53 289 Fire Dept-Building Plan Review 1,963 1,711 1,768 1,075 1,445 3,350 2,372 2,481 1,516 2,554 2,136 2,543 24,914 Building Department 191,978 118,112 142,759 133,979 166,398 355,220 224,393 151,347 141,713 157,516 119,723 195,863 2,099,002 SBARC - Pet Licenses 2,175 2,885 1,735 2,635 2,480 2,050 2,150 1,625 1,465 990 1,215 2,175 23,580 Sub Total 214,521 125,421 150,924 147,102 179,488 369,465 234,178 169,066 152,897 166,431 127,419 206,458 2,243,369 Total Licenses & Permits 240,534 150,364 168,928 157,605 189,506 375,303 238,020 171,264 154,274 167,825 128,072 206,610 2,348,304 Charges for Services General Government Plan Commission Charges 100 150 350 250 250 200 - 150 150 100 - 400 2,100 Copies of Public Records - - - - - - - - - - - - - Blueprints/Copies - - - - - - - - - - - - - Historic Preserv Certificate of Approval 140 80 120 200 60 360 120 280 200 200 100 140 2,000 IT Services - - - - - - 436 450 421 432 432 432 2,602 Sub Total 240 230 470 450 310 560 556 880 771 732 532 972 6,702 Public Safety Accident Report Copies 6,350 6,597 6,362 7,174 4,074 9,000 7,235 7,595 3,469 3,902 10,225 10,581 82,565 Gun Permit Applications - - - - - - - - - - - - - Traffic Signal Maintenance 4,981 2,668 4,753 13,974 5,586 4,481 10,289 14,237 3,756 7,708 3,704 4,178 80,316 EMS Special Event Coverage 698 957 - 49,734 8,872 16,776 2,124 - 28,681 13,492 15,031 29,862 166,228 Regional Academy Tuition 3,350 6,700 1,700 100 550 - - - - - 1,925 - 14,325 River Rescue School Tuition 27,750 10,400 6,750 750 27,700 12,000 5,850 7,200 1,200 - 41,600 8,000 149,200 Fire Training Center Tuition 43,020 - - - - - - - 9,420 - - - 52,439 Emergency Medical Service 319,776 377,033 345,688 295,910 290,576 375,475 372,198 558,605 463,251 366,241 353,511 378,133 4,496,395 Medicaid Reimbursements - - - - - 459,748 - - 5,341 - - 6,295 471,385 EMS for County 168,446 168,446 168,446 168,446 168,446 168,446 168,446 168,446 168,446 168,446 168,445 168,445 2,021,350 Hazmat Charges - - - - - - - - - 2,375 - - 2,375 Police Special Event Coverage - - - - - 1,408 8,168 - - - - - 9,576 Crime Lab Services 525 6,975 331 350 2,613 50 750 463 750 538 763 263 14,369 EMS Late Payment Interest - 6,177 563 305 (151) - - - - - - 8,110 15,004 Misc Revenue - - - - - - - - - - (27) - (27) Sub Total 574,896 585,954 534,593 536,743 508,266 1,047,384 575,061 756,545 684,314 562,702 595,178 613,867 7,575,501 Highways & Streets Sale of Signs/Materials - 195 - - - - - - - - - - 195 Special Events - - - - - 3,112 6,223 - - - - - 9,336 Sub Total - 195 - - - 3,112 6,223 - - - - - 9,531 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, 2023 Charges for Services Culture & Recreation Morris Performing Arts Center 12,523 5,993 26,059 8,159 11,272 14,857 13,577 10,394 13,697 9,653 357,333 329,150 812,665 Morris Performing Arts Center - - - - 2,200 - - - - - - 173,807 176,007 Palais Royale Ballroom 15,558 13,434 21,743 6,805 8,945 12,592 9,360 9,527 8,717 10,867 13,176 13,020 143,743 Parks & Recreation 325,520 140,280 170,183 182,683 384,368 427,667 425,281 407,197 292,072 139,339 125,596 151,357 3,171,541 Lease of Coveleski Stadium - - - - - - - - 31,611 - - - 31,611 Century Center 177,285 166,851 117,156 118,745 193,131 215,608 64,234 573,957 347,139 564,426 124,636 222,404 2,885,572 Sub Total 530,886 326,559 335,142 316,392 599,915 670,725 512,451 1,001,074 693,235 724,284 620,740 889,736 7,221,138 Health - Animal Care & Control Pet Impound Reclaim Fee 200 75 460 210 140 240 225 105 310 190 65 135 2,355 Pet Adoption Fees 1,852 1,955 1,105 1,850 1,332 1,234 885 1,595 912 945 2,180 1,890 17,735 Pick Up Fees 80 - 120 160 - 160 40 40 160 - 40 80 880 Pet Micro Chipping 260 160 420 340 360 320 420 300 260 320 380 380 3,920 Vet Expenses 55 68 90 72 160 65 415 83 125 150 153 80 1,516 Pet Euthanasia - 80 - 20 - - 60 40 20 - 60 40 320 Animal Surrenders 1,046 680 780 600 600 720 600 1,010 620 1,400 780 700 9,536 Cremation 371 746 153 164 864 1,056 390 495 495 585 575 285 6,179 Rabies Specimen Prep 30 - 180 - 60 90 - 60 60 90 30 90 690 Boarding 45 150 100 - - - - - 150 - - - 445 Sub Total 3,939 3,914 3,408 3,416 3,516 3,885 3,035 3,728 3,112 3,680 4,263 3,680 43,575 Other DCI Staff Contracts 12,500 - 58,250 - - 127,643 14,213 - 131,500 79,282 10,000 145,936 579,324 Other Misc Charges for Services - - - - - - - - - - - - - Parking-Garages 42,792 138,990 76,640 41,259 118,482 80,767 87,582 65,006 103,016 46,180 15,049 26,660 842,422 Parking-Century Center 15,810 12,030 20,965 6,487 5,900 2,184 4,995 9,025 21,380 13,780 10,270 455 123,281 Central Services-Internal Customers 670,184 685,730 840,235 678,029 731,156 683,324 818,105 784,583 644,633 799,121 675,271 622,861 8,633,234 Central Services-External Customers 21,741 11,415 36,368 24,419 28,982 29,065 25,948 30,115 27,964 22,299 17,233 14,418 289,968 Employee & Employer Assessments 1,807,274 1,453,301 1,442,203 1,434,863 1,444,928 1,434,578 1,429,661 1,433,733 1,428,050 1,405,535 1,426,576 1,475,491 17,616,193 Sub Total 2,570,301 2,301,466 2,474,661 2,185,058 2,329,448 2,357,562 2,380,504 2,322,463 2,356,543 2,366,197 2,154,398 2,285,820 28,084,421 Sanitation Trash Collection/Residential 531,644 530,672 540,430 540,485 567,598 542,339 511,922 539,443 539,771 540,022 543,119 568,514 6,495,959 Trash Collection/Commercial 11,479 11,094 11,345 11,450 12,052 11,287 10,550 11,297 11,380 11,376 11,522 11,016 135,850 Trash Collection/Apt 2 Units 4,334 4,391 4,440 4,479 5,076 4,509 3,901 4,496 4,507 4,524 4,539 4,555 53,750 Trash Collection/Apt 3 Units 2,047 2,087 2,121 2,105 2,349 2,147 1,900 2,169 2,169 2,137 2,128 2,120 25,479 Trash Collection/Apt 4 Units 2,632 2,691 2,706 2,657 2,834 2,767 2,585 2,782 2,793 2,741 2,741 2,751 32,680 Trash Collection/Seniors - - - - - - - - - - - - - Trash Collection/Special Pickup 1,900 1,843 2,080 3,000 3,700 3,940 2,280 1,840 2,480 2,580 2,280 2,360 30,283 Trash Collection/Yard Waste Pickup 40 20 - - 60 (30) 30 10 70 60 180 110 550 Misc/Additional Trash Totes (532) (1,378) (166) (257) (676) (865) (848) (645) (402) (155) (526) (490) (6,939) Misc/Return Trip Customer Error 810 760 830 1,290 1,160 800 820 670 810 700 560 990 10,200 Misc/Contamination Fee - - - - 315 580 185 310 3,600 1,850 2,320 1,615 10,775 Misc/Tote Replacement Fee 240 650 500 350 648 413 216 753 949 855 493 610 6,676 Misc/Trash Start Fee 3,950 3,290 4,050 4,210 3,720 4,440 5,700 3,080 3,300 3,400 4,250 3,500 46,890 Misc/Yard Waste Totes 125 117 128 95,863 100,378 97,220 93,413 97,875 98,078 98,362 98,632 159 780,351 Sub Total 558,669 556,236 568,464 665,633 699,213 669,547 632,655 664,081 669,506 668,454 672,238 597,809 7,622,504 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, 2023 Charges for Services Utilities - Water Metered Sales/Residential 694,651 611,305 632,763 654,368 664,112 923,730 779,443 757,729 813,114 697,589 640,978 688,417 8,558,198 Metered Sales/Commercial 196,288 182,749 195,827 201,245 214,628 230,983 205,883 222,394 224,786 212,775 196,773 198,054 2,482,385 Metered Sales/Industrial 32,940 30,968 32,184 31,613 30,308 36,534 34,044 35,273 28,785 30,873 30,280 28,727 382,527 Metered Sales/Multi Family 108,722 95,633 101,723 103,620 109,193 122,705 105,569 104,897 112,042 92,533 100,688 103,844 1,261,170 Bulk Sales/Olive St - - - - - - - - - - - - - Metered Sales/Institution 11,783 11,259 10,983 10,930 11,918 13,006 11,746 10,898 12,091 11,717 10,733 10,893 137,957 Public Fire Protection 216,114 211,219 219,613 219,497 235,349 237,101 203,961 219,989 220,052 220,012 219,106 219,002 2,641,015 Private Fire Protection 38,792 38,846 40,153 40,223 44,334 40,818 35,359 40,241 40,305 40,378 40,478 40,484 480,412 Sales to Public Authorities 30,852 31,072 31,366 33,606 54,956 49,020 32,466 45,334 47,704 39,878 34,040 33,119 463,412 Irrigation Sales (2,100) 203 494 457 176,273 354,714 336,100 322,630 334,333 217,739 174 67 1,741,085 Other Water/Misc Service 34,181 28,480 29,304 23,763 29,860 26,039 56,763 36,471 32,111 29,879 27,326 16,261 370,438 Backflow Prevention Insp. 10,150 15,600 18,425 18,500 12,600 9,225 13,575 11,250 7,375 12,550 9,450 20,450 159,150 Water Main Extension - - - - - - - - - - - - - Rents From Water Property - - - - - - - - - - - - - Revenue From Cut Off Fees 150 - 525 - 150 150 225 150 150 525 300 - 2,325 Penalties (Forfeit Disc.) 6,707 9,199 8,568 5,030 9,292 7,392 12,418 10,444 4,526 10,571 8,781 9,421 102,349 Water Leak Insurance 90,788 86,435 88,736 88,714 99,400 95,359 90,190 94,830 94,977 94,980 88,773 88,796 1,101,979 System Development Fee 436 436 2,146 436 (140,766) 18,467 9,413 3,428 863 (3,840) 2,970 8 (106,004) Sub Total 1,470,453 1,353,404 1,412,809 1,432,003 1,551,606 2,165,244 1,927,156 1,915,958 1,973,214 1,708,160 1,410,849 1,457,541 19,778,397 Utilities - Sewage Metered Sales/Residential 1,851,371 1,757,666 1,791,030 1,802,336 1,882,995 1,856,898 1,748,132 1,812,520 1,834,946 1,810,342 1,796,739 1,891,598 21,836,572 Metered Sales/Commercial 685,294 680,195 676,739 685,884 743,878 747,482 711,433 809,332 746,661 703,373 630,280 651,634 8,472,184 Metered Sales/Industrial 428,166 479,201 471,918 540,790 466,372 499,302 468,137 476,616 524,551 472,746 553,505 497,406 5,878,708 Metered Sales/Multi Family 269,061 251,003 261,460 282,616 314,308 280,674 223,326 263,532 265,198 261,397 259,926 263,194 3,195,693 Metered Sales/Institution 30,121 28,177 27,816 28,171 29,901 30,682 28,626 27,490 30,073 29,303 27,821 28,281 346,462 Sales to Public Authority 83,134 84,117 83,895 83,637 134,906 103,753 58,135 96,706 109,309 95,821 85,506 85,864 1,104,782 Wholesale Meter/New Carlisle - - - - - - - - - - - - - Penalties (Forfeit Disc.) 40,991 51,306 49,456 28,780 80,514 43,136 64,283 51,789 32,720 78,356 51,279 56,196 628,806 Dumping Fees 4,340 2,205 1,435 2,345 4,638 3,850 5,338 3,798 4,148 4,664 3,273 1,645 41,676 Laboratory Service Fees - 1,950 1,800 - 1,950 3,900 - 6,850 1,800 - 1,800 4,050 24,100 Discharge Permit Fees 1,010 1,000 - 3,094 - - 750 - 250 - - 2,000 8,104 System Development Fee 19 1,050 5,172 2,080 161,808 54,636 22,690 7,233 (1,012) (9,256) 7,233 19 251,671 346113 - Charges for Svcs-Utilities-Sewage-System Dev Finance ChargeSystem Development Finance Charge - - - - - - - - 2,061 - - - 2,061 Sewer Repair Insurance 50,366 48,031 49,354 49,406 51,700 49,310 46,957 49,055 49,330 49,324 49,207 51,068 593,108 Sewer Repair Deductible 9,061 9,352 9,697 8,999 10,058 10,072 7,836 8,645 8,770 8,836 9,177 9,963 110,465 Misc Revenues - - - - - - - - - - - - - UAP Assistance Fee 78,831 78,093 78,387 78,277 82,106 78,395 74,426 78,438 78,546 78,553 78,475 78,430 940,956 UAP Credit (Contra) (75,240) (78,049) (68,540) (20,565) (63,051) (61,289) (60,813) (66,388) (67,203) (67,226) (61,265) (58,531) (748,156) RINS Credits - - - - - - - 64,236 - - - 22,500 86,736 Disconnect Program Fee - - - - - - - - - - - - - 346124 - Charges for Svcs-Utilities-Sewage-Unmetered Sewer FeeUnmetered Sewer Fee 21,817 21,343 21,882 21,851 22,297 22,861 21,662 22,331 23,013 23,116 22,029 22,761 266,962 Sub Total 3,478,341 3,416,640 3,461,500 3,597,699 3,924,377 3,723,662 3,420,917 3,712,181 3,643,162 3,539,349 3,514,984 3,608,079 43,040,891 Utilities - Other Storm Water Fees 88,428 84,827 86,363 86,418 91,343 86,923 81,745 86,633 86,728 86,833 86,321 89,581 1,042,143 Clean Air/ReLeaf (Leaf Pickup) 38,665 37,095 37,786 37,789 39,658 37,956 35,853 37,822 37,847 37,875 37,769 39,276 455,392 Sub Total 127,093 121,922 124,150 124,207 131,001 124,879 117,598 124,455 124,575 124,708 124,090 128,857 1,497,534 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, 2023 Charges for Services Organic Resources Yard Waste Drop-Off 1,781 24,253 4,062 11,538 16,700 12,998 14,146 13,826 9,577 12,384 16,318 6,844 144,427 Mulch/Compost Sales 720 456 570 8,447 13,738 9,817 3,331 3,347 3,195 1,756 795 303 46,474 Sub Total 2,501 24,709 4,632 19,985 30,438 22,815 17,476 17,173 12,772 14,140 17,113 7,147 190,901 Total Charges for Services 9,317,319 8,691,228 8,919,828 8,881,584 9,778,090 10,789,374 9,593,633 10,518,537 10,161,205 9,712,405 9,114,384 9,593,508 115,071,096 Fines, Forfeitures, & Fees General Ordinance Violation - - - - - - - - - - - - - Bad Checks Fines - - - - 12 - - 12 - - - 24 48 Credit Reports - - - - - - - - - - - - - Court Fees 1,851 1,851 - 1,515 - - - - - 2,349 50 - 7,617 Plan Commission Application Fee 2,550 - 3,100 1,000 2,600 2,600 1,000 2,050 2,050 3,500 500 2,200 23,150 Zoning Appeals Application Fee 400 1,550 3,725 2,025 3,250 700 3,625 1,325 1,450 1,925 175 1,775 21,925 Zoning Admin Fees 1,350 910 1,800 1,050 2,360 1,920 1,150 2,200 1,460 1,800 1,210 2,430 19,640 Zoning Admin Fines 270 680 900 440 - 1,050 - - - - - 170 3,510 Tax Abatement Admin Fees - 250 4,129 1,729 2,068 5,152 7,145 250 1,829 - - 1,228 23,780 Test Filling Fees 1,250 400 1,550 1,200 400 1,850 850 850 200 300 200 850 9,900 Econ Dev-CDBG Loan Late Fees - - - - - - - - - - - - - 351400 - Fines/Forfeitures/Fees-Fees-Building CollectionsBuilding Collections - - - - - 810 60 - - 60 1,973 1,063 3,966 Sub Total 7,671 5,641 15,204 8,959 10,690 14,082 13,830 6,687 6,989 9,934 4,108 9,740 113,536 Code Enforcement Vacant Bldg Registration 300 - 1,348 75 - - 300 300 - - - 711 3,034 Landlord Registration Fee 20 105 110 25 45 50 30 80 70 50 20 80 685 Rental Unit Safety Fees 24,364 10,111 50,888 8,000 7,590 2,250 11,000 1,750 4,500 4,750 1,000 24,000 150,202 Demolition & Boarding 3,902 13,443 2,141 604 1,752 4,398 683 1,204 2,340 1,665 1,967 3,474 37,572 Collections - - - - - - - - - - - 34,302 34,302 Environmental Violations 21,513 8,326 17,172 4,775 12,002 20,564 10,632 11,726 12,160 12,890 3,691 23,640 159,091 Ordinance Violation 2,131 2,184 3,318 2,114 6,985 12,614 3,145 7,214 4,041 2,125 1,231 6,976 54,078 Animal Ordinance Violation 15,700 19,287 2,333 1,832 2,025 4,771 113 158 1,184 1,537 1,771 9,463 60,174 Forfeitures-Civil Penalties - - - - 500 1,000 - - - 500 13,280 6,714 21,994 Sub Total 67,929 53,455 77,309 17,425 30,899 45,647 25,903 22,432 24,295 23,516 22,960 109,360 521,132 Parking Street Parking Fines 3,305 3,665 4,300 5,173 5,560 6,200 7,972 9,870 9,020 7,790 8,800 7,230 78,884 Public Safety False Alarms Fine 8,452 10,639 4,825 4,199 10,800 3,749 5,884 7,865 11,473 8,489 6,422 7,586 90,382 Noise Ordinance 75 640 2,675 289 466 150 50 5,211 - 50 - 50 9,657 Curfew Violation - - 25 - - 50 25 25 - - - 50 175 Chronic Problem Property - - - - - - - 250 - 250 - - 500 Impound Towing Fees 640 810 640 590 970 660 950 980 870 940 740 510 9,300 Sub Total 9,167 12,089 8,165 5,078 12,236 4,609 6,909 14,331 12,343 9,729 7,162 8,196 110,014 Total Fines, Forfeitures, & Fees 88,073 74,850 104,979 36,635 59,385 70,538 54,614 53,320 52,648 50,969 43,031 134,526 823,566 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, 2023 Other Income Miscellaneous Revenue Miscellaneous Revenue 656,532 534 21,961 21,296 33,975 32,438 1,796 542,693 571 2,518 178,321 64,200 1,556,836 Sale of Scrap Metal 40 2,511 5,752 2,238 130 1,910 39 3,912 176 1,186 96 1,924 19,913 Bond Interest Rebate - - - - - - - - - - - 36,231 36,231 Bosch Principal Income - - - - - - - - - - - - - Bosch Interest Income IDFA - - - - - - - - - - - - - Origination Fees - - 12,426 3,264 10,000 6,000 7,000 - - - - 3,799 42,489 Loan Servicing Fees 6,126 10,825 14,107 7,018 5,158 24,490 5,193 10,230 648 - - 12,557 96,352 Sub Total 662,698 13,870 54,245 33,817 49,263 64,838 14,028 556,835 1,395 3,704 178,418 118,710 1,751,820 Bank Account Interest 14,778 614,506 928,888 784,408 577,886 739,074 976,984 991,711 1,052,386 961,769 1,120,196 2,014,504 10,777,090 Rental of Property 12,056 216 38,482 6,433 100 12,306 90 28,153 6,028 8,675 2,711 6,128 121,379 Donations 1,483 1,084 1,546,317 3,031 1,512 358,826 9,823 11,084 2,744,653 31,110 7,537 3,478,477 8,194,935 3rd Party Revenue Cable TV Franchise Fees 26,616 - - 148,084 - - - 293,456 - - 137,178 - 605,333 Video Franchise Fees - - - - 25,625 - 24,446 - - 38,378 - - 88,450 Sub Total 26,616 - - 148,084 25,625 - 24,446 293,456 - 38,378 137,178 - 693,783 Total Other Income 717,631 629,675 2,567,932 975,772 654,386 1,175,044 1,025,372 1,881,239 3,804,462 1,043,637 1,446,039 5,617,819 21,539,007 Reimbursements Miscellaneous Reimbursements 16,118 421,347 45,270 2,141 55,573 10,182 10,574 11 7,031 12,135 102,247 7,537,912 8,220,543 Insurance Claim - 8,706 14,401 26,318 13,465 40,013 13,726 27,712 12,143 39,190 21,678 (54,231) 163,121 IT Services 70,714 466 486 478 485 436 - - - - - - 73,064 Travel Reimbursement - - - - - - - - - - - - - Lamppost Program - - - 700 5,450 2,650 50 - - - - - 8,850 Energy Rebates 25,156 - - - - - - 42,203 - - - (42,203) 25,156 Repair Reimbursement 75 75 150 978 - 150 75 - 150 - 150 75 1,878 Salary/Overtime Reimb 3,881 2,198 6,005 5,154 3,979 8,940 2,381 6,051 296,046 29,367 17,928 12,858 394,787 Diesel Tax Rebate 3,041 2,910 - - - - 8,621 - - - - 21,915 36,487 Pharmacy Rebates - 200,670 35,378 173,375 - 36,081 35,712 42,329 35,512 - 42,324 35,512 636,892 Beck's Lake Reimbursement - - - - - - - - - - - - - EPA Professional Services - - - - - - - - - - - - - Morris Advertising - - - - - - - - - - - - - Morris Advertising - - - - - - - - - - - - - - Total Reimbursements 118,985 636,372 101,690 209,145 78,952 98,452 71,139 118,306 350,882 80,693 184,326 7,511,837 9,560,779 Other Sources Interfund Transfers & Fixed Cost Allocations Interfund Transfers In 18,748,229 848,813 1,868,581 3,137,708 1,784,395 1,512,395 5,197,704 3,104,395 7,125,581 1,438,013 9,248,551 3,081,751 57,096,116 PILOT 3,047,797 - - - - - 3,047,797 - - - - - 6,095,594 Administration Cost Allocation 752,500 752,500 752,500 752,500 752,500 752,500 752,500 752,500 752,500 752,500 752,500 752,500 9,030,000 IT Cost Allocation 832,569 832,569 832,569 832,569 832,569 832,569 832,569 832,569 832,569 832,569 832,569 832,569 9,990,823 Liability Insurance Allocation 298,583 298,583 298,583 298,583 298,583 298,583 298,583 298,583 298,583 298,583 298,583 298,583 3,583,000 Payroll Cost Allocation 196,640 196,640 196,640 196,640 196,640 196,640 196,640 196,640 196,640 196,640 196,640 196,640 2,359,679 Facilities Management Allocation 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 160,000 Utility Customer Service Mgmt Allocation 128,007 128,007 128,007 128,007 128,007 128,007 128,007 128,007 128,007 128,007 128,007 128,007 1,536,089 Sub Total 24,017,659 3,070,446 4,090,214 5,359,341 4,006,027 3,734,027 10,467,133 5,326,027 9,347,214 3,659,645 11,470,183 5,303,384 89,851,301 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, 2023 Other Sources Sale of Assets Sale of Capital Assets - - - - - - - 75,532 - - - - 75,532 Sale of Non-Capital Assets - - - - - - - 34,270 - - - - 34,270 Sale of Property - - - - - - 1,000 - - 1,000 - 3,339 5,339 Other Damage Reimbursement - - - - - - - - - - - - - Vehicle Damage Reimbursement - - - - - - - - - - - - - Hydrant Damage Reimbursement - - - - - - - - - - - - - Sub Total - - - - - - 1,000 109,802 - 1,000 - 3,339 115,141 Issuance of Debt Capital Lease Proceeds - - - - - - - - - - - 6,949,500 6,949,500 Bond Proceeds - - - - - - - - - - - - - Premium on Bonds - - - - - - - - - - - - - Sub Total - - - - - - - - - - - 6,949,500 6,949,500 Refunds Refunds 46,164 23,723 10,312 765 37,803 425 2,336 81,820 1,512 2,733 162 1,954 209,709 Specific Stop Loss - - - - 36,281 - (54,752) - - - - (2,855) (21,325) Utility Receipts Tax Refund - - - - - - - - - - - - - Sub Total 46,164 23,723 10,312 765 74,085 425 (52,416) 81,820 1,512 2,733 162 (901) 188,384 Other Sale of Property Held for Resale - - - - - - - - - - - - - Interfund Loan - Principal Income - 229,965 - 20,000 - - - 234,917 - 318,253 - - 803,136 Interfund Loan - Interest Income - 16,699 - - - - - 11,747 - - - - 28,446 Other Loan - Principal Income 122 97,946 67,151 67,962 139,664 71,079 75,927 71,409 72,370 122 122 (129,615) 534,259 Other Loan - Interest Income 326,503 27,478 (314,769) 29,916 28,933 40,718 35,112 37,654 42,469 - - 120,633 374,648 Sub Total 326,625 372,088 (247,618) 117,878 168,597 111,798 111,038 355,727 114,839 318,375 122 (8,983) 1,740,488 Total Other Sources 24,390,449 3,466,257 3,852,908 5,477,984 4,248,709 3,846,251 10,526,755 5,873,376 9,463,565 3,981,754 11,470,468 12,246,338 98,844,814 Revenue Total 37,776,385 20,698,426 20,169,253 19,852,167 20,015,813 93,033,078 26,847,664 22,231,018 34,754,969 22,174,052 25,779,163 86,752,504 430,084,491 City of South Bend 2023 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 48,636,181 14,189,571 4,032,969 - 219,971 5,630,413 9,045 10,597,451 1,827,500 1,726,912 2,940,561 1,400,222 19,960,737 111,171,535 - Special Revenue Funds - 102 Rainy Day - - - - - - - - - - 321,428 - - 321,428 201 Parks & Recreation 11,441,107 - 861,197 135,000 289 3,171,541 - - - 1,447,300 130,670 240,432 5,372,562 22,800,098 202 Motor Vehicle Highway - - 3,274,223 - 2,725 89,847 - 162,650 2,235,000 - 90,854 107,157 5,087,500 11,049,955 209 Studebaker-Oliver Revitalizing Grants - - - - - - - - - - 18,615 - - 18,615 210 Economic Development State Grants - - - 85,650 - - - - - - - - - 85,650 211 Dept of Community Investment Operating - - - 229,133 - 266,888 92,005 - - - (92) 24,565 3,778,841 4,391,340 212 Dept of Community Investment Grants - - - 5,559,168 - - - - - - - 15,178 - 5,574,346 216 Police State Seizures - - 51,127 - - - - - - - 6,281 - - 57,408 217 Gift, Donation, Bequest - - - - - - - - - 3,625,410 26,704 - - 3,652,115 218 Police Curfew Violations - - - - - - - - - - - - - - 219 Unsafe Building - - - - - - 68,515 - - - 24,876 - - 93,390 220 Law Enforcement Continuing Education - - - 648,640 - 106,073 117,605 - - 8,400 20,473 93,350 - 994,541 221 Rental Units Regulation - - - - - - 150,899 - - - 5,230 - - 156,129 227 Loss Recovery - - - 1,067,118 - - - - - - 53,138 - - 1,120,256 230 Code Enforcement Fund - - - - 23,580 43,575 301,742 - 232,000 - 1,261 19,515 3,298,000 3,919,673 249 Local Income Tax - Public Safety - 12,690,915 - - - - - - - - 178,001 - - 12,868,916 251 Local Road & Street - - 2,040,961 205,355 - - - - - - 74,193 - - 2,320,509 257 LOIT Special Distribution - - - - - - - - - - 3,388 - - 3,388 258 Human Rights Federal Grants - - - 8,775 - 20,000 - - - - 6,995 - - 35,770 263 American Rescue Plan - - - - - - - - - - 180,695 - - 180,695 264 COVID-19 Response - - - 368,404 - - - - - - - - - 368,404 265 Local Road & Bridge Grant - - - 1,000,000 - - - - - - 50,707 - - 1,050,707 266 MVH Restricted Fund - - 3,274,223 - - - - - - - 39,874 - - 3,314,097 273 Morris PAC / Palais Royale Marketing - - - - - - - - - - - - - - 274 Morris PAC Self-Promotion - - - - - - - - - - - - - - 280 Police Block Grants - - - - - - - - - - - - - - 289 Haz-Mat - - - - - 2,375 - - - - 910 - - 3,285 291 Indiana River Rescue - - - - - 149,173 - - - - 12,217 - - 161,390 294 Regional Police Academy - - - - - - - - - - - - - - 295 COPS MORE Grant - - - - - - - - - - 64 - - 64 299 Police Federal Drug Enforcement - - 155,023 - - - - - - - 3,289 - - 158,312 404 Local Income Tax - Certified Shares - - - - - - - - - - (329,900) 318,253 - (11,647) 408 Local Income Tax - Economic Development - 17,660,862 - 44,703 - - - - - 7,500 750,667 1,124 - 18,464,856 410 Urban Development Action Grant - - - - - - - - - - 8,846 - - 8,846 655 Project ReLeaf - - - - - 455,392 - - - - 13,471 - 4,905 473,768 705 Police K-9 Unit - - - - - - - - - - - - - - 730 City Cemetery - - - - - - - - - - 890 - - 890 731 Bowman Cemetery - - - - - - - - - - 14,005 - - 14,005 754 Industrial Revolving Fund - - - - - - - - - - 156,288 979,867 - 1,136,154 Total Special Revenue Funds 11,441,107 30,351,777 9,656,753 9,351,945 26,594 4,304,864 730,766 162,650 2,467,000 5,088,610 1,864,038 1,799,441 17,541,808 94,787,352 Debt Service Funds 312 2017 Parks Bond Debt Service 1,080,710 - 54,790 - - - - - - - 438 - - 1,135,939 350 2018 Fire Station #9 Bond Debt Service - - - - - - - - - - - - 342,856 342,856 456 South Bend Redevelopment Series A - - - - - - - - 33,098,353 - 662,994 7,115,209 - 40,876,557 672 Century Center Energy Conservation Debt Svc - - 221,437 - - - - - - - 5,924 36,231 - 263,591 752 South Bend Redevelopment Authority - - - - - - - - (33,098,353) - 16,077 - 3,825,000 (29,257,277) 755 South Bend Building Corporation - - - - - - - - - - 3,995 - 2,217,500 2,221,495 756 2015 Smart Streets Bond Debt Service - - - - - - - - - - 91 - 1,714,000 1,714,091 757 2015 Parks Bond Debt Service - - - - - - - - - - 5,303 - 338,293 343,596 City of South Bend 2023 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 - - - - - - - - - - 187 - 1,929,875 1,930,062 Total Debt Service Funds 1,080,710 - 276,227 - - - - - - - 695,010 7,151,440 10,367,524 19,570,911 Capital Funds 287 Fire Department Capital - - - - - 2,031,836 26 - 1,430,000 - 29,370 - - 3,491,232 401 Coveleski Stadium Capital - - - - - 31,611 - - - - 111 - - 31,722 406 Cumulative Capital Development 581,307 - 43,758 - - - - - - - 4,133 - - 629,199 407 Cumulative Capital Improvement - - 187,788 - - - - - - - 7,680 - - 195,468 412 Major Moves Construction - - - 238,248 - - - - - - 53,463 493,328 - 785,039 413 Professional Sports Convention Development Area - - 2,055,414 - - - - - - - 15,005 - - 2,070,419 416 Morris Performing Arts Center Capital - - - - - - - - - - 307 378,872 - 379,179 450 Palais Royale Historic Preservation - - - - - 15,594 - - - - 3,450 - - 19,044 451 2018 Fire Station #9 Bond Capital - - - - - - - - - - 9,313 - - 9,313 453 2018 Zoo Bond Capital - - - - - - - - - - 122 - - 122 455 2021 Infrastructure Bond Capital - - - - - - - - - - 48,402 - - 48,402 471 2017 Parks Bond Capital - - - - - - - - - - 43,384 - - 43,384 750 Equipment/Vehicle Leasing - - - - - - - - - - - - - - 759 2017 Eddy Street Commons Bond Capital - - - - - - - - - - 1 - - 1 Total Capital Funds 581,307 - 2,286,960 238,248 - 2,079,042 26 - 1,430,000 - 214,740 872,200 - 7,702,523 Enterprise Funds 600 Consolidated Building Fund - - - - 2,099,002 - 13,890 - - - 56,845 5,831 - 2,175,568 601 Parking Garages - - - - - 842,422 69,839 - - - 22,813 - - 935,075 602 Morris Performing Arts Center Operations - - - - - 988,672 - - - - 2,954 172,449 - 1,164,076 610 Solid Waste Operations - - - 8,636 - 7,622,504 - - - - 8,323 18,231 527,035 8,184,729 611 Solid Waste Capital - - - - - - - - 1,225,000 - 5,297 - 899,690 2,129,987 620 Water Works Operations - - - - - 19,884,401 - 1,633,074 - - 187,240 510,566 134,865 22,350,146 622 Water Works Capital - - - - - (106,004) - - - - 227,703 2,392 - 124,091 624 Water Works Customer Deposit - - - - - - - - - - 38,236 - - 38,236 625 Water Works Sinking (Debt Service) - - - - - - - - - - 54,408 - 2,750,000 2,804,408 626 Water Works Bond Reserve - - - - - - - - - - 42,407 - - 42,407 629 Water Works Operations & Maintenance Reserve - - - - - - - - - - 85,903 - - 85,903 640 Sewer Repair Insurance - - - - - 703,574 - - - - 54,170 - 6,390 764,134 641 Sewage Works Operations - - - - - 42,187,751 - 461,751 - - 568,907 68,553 184,500 43,471,462 642 Sewage Works Capital - - - - - 340,467 - - - - 402,237 - - 742,704 643 Sewage Works Operations & Maintenance Reserve - - - - - - - - - - 162,855 - - 162,855 649 Sewage Sinking (Debt Service) - - - - - - - - - - 120,213 - 9,773,347 9,893,560 653 Sewage Debt Service Reserve - - - - - - - - - - 110,014 - - 110,014 654 Sewage Works Customer Deposit - - - - - - - - - - 37,039 - - 37,039 667 Storm Sewer Fund - - - 293,000 - 1,042,143 - - - - 53,355 - 10,305 1,398,803 670 Century Center Operations - - 1,275,000 - - 3,008,853 - 70,842 - - 8,476 99,675 - 4,462,846 671 Century Center Capital - - 494,855 - - - - - - - 33,418 - - 528,273 Total Enterprise Funds - - 1,769,855 301,636 2,099,002 76,514,782 83,729 2,165,667 1,225,000 - 2,282,813 877,697 14,286,132 101,606,313 Internal Service Funds 222 Central Services - - - - 2,738 8,923,201 - 160,000 - - 78 59,794 - 9,145,812 224 Central Services Capital - - - - - - - - - - - - - - 226 Liability Insurance - - - - - - - 3,583,000 - - 164,629 500,956 - 4,248,586 278 Police Take Home Vehicle - - - - - 59,460 - - - - 22,799 - - 82,259 279 IT / Innovation / 311 Call Center - - - - - 2,602 - 9,990,823 - 15,000 123,322 131,250 - 10,262,996 711 Self-Funded Employee Benefits - - - - - 17,264,637 - - - - 281,357 645,958 - 18,191,953 713 Unemployment Compensation - - - - - 8,305 - - - - 2,161 - - 10,467 City of South Bend 2023 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 714 Parental Leave Fund - - - - - 283,791 - - - - 14,964 - - 298,755 Total Internal Service Funds - - - - 2,738 26,541,996 - 13,733,823 - 15,000 609,311 1,337,958 - 42,240,826 Fiduciary Funds 701 Fire Pension - - 4,063,376 - - - - - - - 10,004 2,166 - 4,075,547 702 Police Pension - - 5,984,746 - - - - - - - 14,162 - - 5,998,908 Total Fiduciary Funds - - 10,048,122 - - - - - - - 24,166 2,166 - 10,074,455 Total City Funds 61,739,306 44,541,348 28,070,886 9,891,829 2,348,304 115,071,096 823,566 26,659,591 6,949,500 6,830,523 8,630,640 13,441,124 62,156,202 387,153,916 Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area 19,559,921 - 385,000 331,620 - - - - - - 868,831 68,639 8 21,214,018 422 TIF - West Washington 490,344 - - - - - - - - - 45,603 - - 535,947 429 TIF - River East Development Area (NE Dev) 6,216,898 - - - - - - - - - 360,139 1,000 - 6,578,037 430 TIF - Southside Development Area #1 2,986,918 - - - - - - - - - 411,769 691,010 - 4,089,697 435 TIF - Douglas Road 233,288 - - - - - - - - - 12,570 - - 245,859 436 TIF - River East Residential Area (NE Res) 7,228,216 - - - - - - - - - 157,758 - - 7,385,974 Total Tax Increment Financing Funds 36,715,585 - 385,000 331,620 - - - - - - 1,856,669 760,649 8 40,049,531 Redevelopment Funds 433 Redevelopment General - 352 191,000 - - - - - - 1,364,412 98,249 - - 1,654,014 439 Certified Technology Park - - - - - - - - - - 328 - - 328 452 2018 TIF Park Bond Capital - - - - - - - - - - 67,016 - - 67,016 454 Airport Urban Enterprise Zone - - - - - - - - - - 12,091 - - 12,091 Total Redevelopment Funds - 352 191,000 - - - - - - 1,364,412 177,684 - - 1,733,449 Debt Service Funds 315 Airport 2003 Debt Reserve - - - - - - - - - - 30,526 - - 30,526 328 SBCDA 2003 Debt Reserve - - - - - - - - - - 51,035 - - 51,035 351 2018 TIF Park Bond Debt Service - - - - - - - - - - 30,515 - - 30,515 352 2019 South Shore Double Tracking Debt Service - - - - - - - - - - 3 - 1,035,500 1,035,503 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - - - - 16 - - 16 Total Debt Service Funds - - - - - - - - - - 112,095 - 1,035,500 1,147,595 Total Redevelopment Commission Funds 36,715,585 352 576,000 331,620 - - - - - 1,364,412 2,146,449 760,649 1,035,508 42,930,575 Grand Total 98,454,891 44,541,700 28,646,886 10,223,449 2,348,304 115,071,096 823,566 26,659,591 6,949,500 8,194,935 10,777,090 14,201,773 63,191,710 430,084,491 Revenue Type 2023 Actual Revenue Percent of Total Charges for Services 115,071,096$ 26.76% Interfund Transfers / Allocations 89,851,301 20.89% Property Taxes 98,454,891 22.89% Local Income Taxes 44,541,700 10.36% Other Taxes 28,646,886 6.66% Debt Proceeds 6,949,500 1.62% Grants/ Intergov. 10,223,449 2.38% Other Income 17,373,644 4.04% Donations 8,194,935 1.91% Interest Earnings 10,777,090 2.49% Total 430,084,491$ 100.00% City of South Bend 2023 Revenue Summary Revenue by Type 26.76% Charges for Services 20.89% Interfund Transfers / Allocations22.89% Property Taxes 10.36% Local Income Taxes 6.66% Other Taxes 1.62% Debt Proceeds 2.38% Grants/ Intergov. 4.04% Other Income 1.91% Donations 2.49% 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 2022/pay 2023 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 61,739,306 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 36,715,585 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$ 98,454,891$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 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 6,095,594 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$ 6,095,594$ 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 $7 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Payment in Lieu of Taxes (PILOT) Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual Economic Development 8,177,352 8,796,821 9,031,709 9,594,602 10,433,361 10,720,959 11,597,226 12,123,599 12,597,307 12,065,405 17,660,862 Certified Shares 7,711,609 8,483,839 8,754,940 9,275,956 10,267,404 10,805,515 12,148,294 12,440,774 12,912,855 8,933,585 14,189,571 Public Safety 5,892,386 6,380,029 6,466,190 6,791,160 7,467,618 8,381,554 8,560,555 8,766,330 9,094,317 8,705,124 12,690,915 Redevelopment 135,330 161,972 104,972 178,067 191,861 124,929 70,356 8,775 1,099 92 352 Supplemental - - - - - 2,679,602 2,267,292 3,558,459 1,131,137 1,760,616 - Total 24,507,308$ 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$ 44,541,700$ 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 $45 M $50 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Local Income Taxes Supplemental Redevelopment Public Safety Certified Shares EconomicDevelopment Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual Motor Vehicle Highway 3,006,122 3,682,329 3,679,371 3,640,561 3,829,167 4,717,972 2,176,158 1,919,245 2,121,120 2,169,747 2,227,697 MVH Restricted Fund - - - - - - 2,176,158 1,919,245 2,121,120 2,169,747 2,227,697 Local Road & Street 1,001,871 1,017,383 1,045,516 1,046,446 1,334,565 1,827,580 1,858,579 1,781,618 1,939,498 2,003,475 2,040,961 Total 4,007,993$ 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$ 6,496,355$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 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 1,046,526 MVH Restricted Fund - - - - - - 1,032,893 1,065,913 1,083,009 964,795 1,046,526 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$ 2,093,052$ 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 $2.5 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Wheel Tax MVH RestrictedFund Motor Vehicle Highway Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual SCBDA General Fund 398,500 200,000 - - - - - - - - - Cumulative Capital Impr. 150,000 150,000 150,000 150,000 150,000 - - - - - - River West TIF - - 492,000 396,000 394,000 395,000 395,000 381,500 383,000 200,000 385,000 Century Center Operating 1,313,436 1,343,450 1,313,450 1,313,450 1,275,000 1,275,000 1,275,000 956,250 637,500 1,675,000 1,275,000 Century Center Debt Service - - - - - 221,437 235,000 221,437 221,437 221,437 221,437 Total 1,861,936$ 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$ 1,881,437$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual PSCDA Capital - - - - - - - - 775,414 2,082,741 2,055,414 PSCDA Debt Service 597,111 551,252 628,261 760,390 409,659 - - - - - - Century Center Capital 100,000 - - - - - - - - - - Total 697,111$ 551,252$ 628,261$ 760,390$ 409,659$ -$ -$ -$ 775,414$ 2,082,741$ 2,055,414$ The hotel/motel tax was enacted in 1973 and the current tax rate is 6%. The maximum rate is set by the State, but local governments tend to adopt the max. On July 1, 2021, the rate went up to 8%. The tax is accounted for in a fund of the St. Joseph County government and is administered by the 11 member St. Joseph County Board of Managers for Hotel-Motel Tax. Appointments to the Board of Managers are made by the Mayors of South Bend and Mishawaka and the St. Joseph County Commissioners. Proceeds from the hotel/motel tax fund are budgeted and distributed annually to important economic development and tourism projects in the County. South Bend receives distributions for the operations, maintenance, and debt service of Century Center (convention center). Distributions to the Cumulative Capital Improvement fund were used for the repayment of the 1994 Century Center Bonds. Distributions to the River West Tax Increment Financing fund (starting in 2015, SCBDA General fund prior) are used for the repayment of the 2008 Century Center Bonds. Distributions to the Century Center Debt Service fund are used for repayment of the 2015 Energy Conservation Bonds which were issued by the City for the energy improvements made at the Century Center in 2015. The Indiana Department of Revenue collects a portion of state sales tax and income taxes (covered taxes) generated in the professional sports convention development area (PSCDA). The taxes are remitted on a monthly basis to St. Joseph County which remits it to the City of South Bend. The maximum amount of covered taxes that may be captured in the PSCDA is $2 million per year per IC 36-7-31.8-10(e). The allocation provisions shall expire July 1, 2041. In 2021, the Professional Sports Convention Development Area (PSCDA) was reinstated in downtown South Bend (Resolution 4917-21). The PSCDA was originally established in 1997 (Resolution 2519-97) to fund debt service and improvements at the College Football Hall of Fame. The City received PSCDA tax revenue for the original area from January 1998 through December 2017. The original PSCDA included the College Football Hall of Fame, Century Center, Four Winds Field at Stanley Coveleski Stadium, Morris Performing Arts Center, Palais Royale Ballroom, and the Studebaker National Museum. The revised PSCDA expanded the tax area, adding the Aloft Hotel, the Courtyard by Marriott South Bend, Downtown, the Doubletree Hotel, Howard Park including its Community Center and the Howard Park Public House, and the campus of Indiana University South Bend. The PSCDA tax revenue shall be used for capital improvements or financing of capital improvements for any facility that is owned by the City and is used as one of the following: a professional sports franchise for practice or competitive sporting events, a facility used principally for convention or tourism related events, a museum, a facility used for public attractions of national significance, a performing arts venue (IC 36-7-31.38-8 (a)(2)). 0 $0.5 M $1.0 M $1.5 M $2.0 M $2.5 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 Hotel/Motel Taxes SCBDA General Fund Cumulative CapitalImpr. River West TIF Century Center DebtService Century CenterOperating $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 Professional Sports Convention Development Area (PSCDA) Tax Century CenterCapital PSCDA DebtService PSCDA Capital General Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual Liquor Excise 66,400 63,817 64,350 74,432 71,082 83,259 78,689 113,223 54,315 59,945 69,589 Liquor Gallonage 198,867 200,108 211,919 214,542 224,717 217,717 225,083 245,951 266,674 257,714 251,381 Total 265,268$ 263,925$ 276,269$ 288,974$ 295,799$ 300,976$ 303,771$ 359,174$ 320,989$ 317,659$ 320,969$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual General Fund 74,034 72,948 69,269 70,289 67,068 64,467 63,007 59,796 56,662 51,209 51,215 Cumulative Capital Impr.271,457 267,475 253,987 257,727 245,915 236,379 231,026 219,253 207,761 187,765 187,788 Total 345,490$ 340,424$ 323,256$ 328,017$ 312,982$ 300,846$ 294,034$ 279,050$ 264,422$ 238,974$ 239,002$ 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 $400,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 Cigarette Tax Cumulative Capital Impr. General Fund Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual General Fund 2,398,138 2,585,849 2,564,703 2,652,855 2,830,864 2,966,836 3,042,377 3,112,966 3,150,297 1,442,943 2,878,127 Parks & Recreation 476,490 518,334 514,154 531,810 645,627 698,073 715,834 732,428 741,142 339,458 677,077 2017 Park Bond Debt Svc - - - - - 30,753 49,841 47,242 45,899 20,546 38,063 Hall of Fame Debt Service 55,942 35,030 62,231 59,891 37,503 18,682 - - - - - Cumulative Capital Develop.30,633 30,316 29,440 29,668 31,219 31,802 32,435 33,244 33,801 15,576 34,403 Total 2,961,203$ 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$ 3,627,670$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual General Fund 721,472 675,324 758,554 675,904 640,824 613,035 742,740 707,029 723,858 374,208 782,658 Parks & Recreation 143,350 135,370 152,070 135,496 146,151 144,242 174,758 172,153 170,296 88,034 184,120 2017 Park Bond Debt Svc - - - - - 6,354 24,369 16,532 22,420 11,465 16,728 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 9,355 Total 885,412$ 829,265$ 931,295$ 829,616$ 804,375$ 780,226$ 949,785$ 903,265$ 924,341$ 477,747$ 992,860$ 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 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 Commercial Vehicle Excise Tax Cumulative Capital Develop. Hall of Fame Debt Service 2017 Park Bond Debt Svc Parks & Recreation General Fund Revenue Type 2023 Actual Revenue Percent of Total Sewage Works 44,273,935$ 38.48% Internal Service Funds 26,541,996 23.07% Water Works 19,778,397 17.19% Governmental 11,870,575 10.32% Solid Waste 7,622,504 6.62% Century Center 3,008,853 2.61% Parking Garages 842,422 0.73% Morris Performing Arts Center 988,672 0.86% Palais Royale Ballroom 143,743 0.12% Total 115,071,096$ 100.00% City of South Bend 2023 Revenue Summary Charges for Services 38.48% Sewage Works 23.07% Internal Service Funds 17.19% Water Works 10.32% Governmental 6.62% Solid Waste 2.61% Century Center 0.73% Parking Garages 0.86% Morris Performing Arts Center 0.12% Palais Royale Ballroom Revenue Type 2023 Actual Revenue Percent of Total General City 2,100 0.02% Legal Department 96,436 0.81% Police Department 120,442 1.01% Fire Department 2,236,217 18.84% Emergency Medical Service 5,138,527 43.29% Community Investment 266,888 2.25% Golf Courses 2,020,908 17.02% Parks & Recreation 1,182,244 9.96% Animal Resource Center - 0.00% Diversity & Inclusion - 0.00% Human Rights 20,000 0.17% Engineering 198,000 1.67% Streets & Sewers 545,238 4.59% Neighborhoods 43,575 0.37% Total 11,870,575$ 100.00% City of South Bend 2023 Revenue Summary Charges for Services - Governmental 0.02% General City 0.81% Legal Department 1.01% Police Department 18.84% Fire Department 43.29% Emergency Medical Service 2.25% Community Investment Revenue Type 2023 Actual Revenue Percent of Total Self-Funded Employee Benefits 17,264,637$ 65.05% Central Services 8,923,201 33.62% Parental Leave 283,791 1.07% Innovation & Technology 2,602 0.01% Unemployment Comp 8,305 0.03% Police Take Home Vehicle 59,460 0.22% Total 26,541,996$ 100.00% City of South Bend 2023 Revenue Summary Charges for Services - Internal Service Funds 65.05% Self-Funded Employee Benefits 33.62% Central Services 1.07% Parental Leave 0.01% Innovation & Technology 0.03% Unemployment Comp 0.22% Police Take Home Vehicle City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2023 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 2023 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 1,515 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 4,623 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 3,490 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 15,645 Busker or Sidewalk Performer - - - - - - 275 - - - - - - - - - Carnivals & Circuses - - - - - - - - - 115 115 - - - - - Charitable Solicitation 610 455 560 583 765 460 610 660 700 310 200 205 150 250 225 150 Food Vending Machines (per location) - - - - - - - 5,100 5,584 5,780 4,916 6,024 5,332 3,380 480 2,175 Food Vending Vehicle (per vehicle) 103 943 1,282 835 647 707 717 647 712 433 222 135 154 218 65 200 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 1,615 Itinerant Restaurant 15 10 10 10 5 5 5 5 5 5 5 5 - 80 5 10 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 9,372 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 2,465 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 1,605 Mobile Food Truck - - - - - - - - 2,120 3,655 3,993 4,233 4,570 4,833 6,300 6,940 Open Air Business (per location) 510 520 634 403 543 713 2,840 2,405 1,670 1,783 645 1,107 750 620 495 388 Peddlers/Canvassers 1,998 1,835 2,770 4,425 4,305 2,671 2,745 2,325 910 780 540 2,535 305 1,175 300 690 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 - - - - - - - - - 105 100 105 Precious Metal Dealer 648 650 686 330 1,183 973 1,048 568 568 568 568 475 480 480 375 408 Public Parking Facility (per facility) 1,360 1,456 1,363 1,715 991 690 680 709 781 704 595 635 425 603 480 959 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 40,610 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 8,190 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 2,105 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 2,583 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 1,605 Tattoo & Piercing Artists - - - - - 520 495 468 480 965 763 770 1,123 963 1,625 1,593 Tattoo & Piercing Establishments - - - - - 255 155 155 155 410 310 310 565 695 1,000 1,005 Taxicab - Companies 250 250 300 350 800 1,100 800 800 700 490 200 200 205 200 200 200 Taxicab - Drivers 2,634 3,119 2,814 2,720 3,205 3,347 2,481 2,557 2,176 1,366 714 545 336 336 336 338 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 1,015 Transient Merchant 625 910 1,180 905 1,325 1,310 750 895 625 755 895 750 615 475 675 335 Vehicle Removal Service 780 663 1,055 730 923 663 923 935 990 780 533 390 395 390 375 390 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$ 112,324$ Note: Business license actual revenue includes application fee transactions and late charges if applicable. City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2023 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 2023 Actual No. Sold 5 5 5 5 5 5 4 4 4 4 4 4 4 3 3 3 25 28 28 45 58 64 70 73 71 67 69 68 64 58 55 56 35 34 36 40 46 47 42 43 47 44 44 41 44 41 40 41 92 108 94 95 99 93 94 95 89 85 85 85 78 78 77 78 - - - - - - 12 - - - - - - - - - - - - - - - - - - 1 1 - - - - - 13 10 11 16 16 11 13 14 14 8 4 4 3 5 5 3 - - - - - - - 4 4 4 4 4 4 4 3 4 1 5 6 6 2 2 2 2 2 2 4 1 1 2 1 1 18 17 19 19 17 18 18 17 17 19 20 19 19 19 18 17 3 2 2 2 1 1 1 1 1 1 1 1 - 1 1 2 110 148 83 70 65 83 40 70 71 62 90 65 - 66 65 47 197 235 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 13 18 25 18 22 21 15 13 21 19 22 21 21 20 17 20 21 - - - - - - - - 4 11 10 12 9 13 12 17 16 15 24 15 17 19 85 66 48 44 13 25 20 14 11 10 41 56 69 83 87 63 59 54 26 21 18 51 6 25 6 18 - - - - - - 1 - - - - - - - - - 3 3 4 3 4 4 4 4 2 1 2 4 4 3 - - 1 1 1 1 - - - - - - - - - 1 1 1 7 7 7 11 16 15 13 7 7 7 7 6 6 6 5 6 16 16 15 15 11 10 9 9 9 8 7 7 5 7 6 11 428 494 487 517 518 502 517 505 510 521 536 508 451 468 493 481 17 23 18 19 19 15 13 11 12 10 11 10 8 7 8 8 23 18 17 17 17 15 13 13 12 11 12 11 10 7 8 8 18 29 25 32 31 33 37 34 29 28 26 23 20 20 18 21 8 10 9 9 9 9 9 9 9 10 8 8 9 8 8 8 - - - - - 4 6 6 6 9 10 9 12 11 13 17 - - - - - 1 1 1 1 2 3 2 3 4 4 6 11 11 12 12 8 11 8 8 7 6 2 2 2 2 2 2 173 205 184 175 158 165 124 126 104 65 37 23 16 16 16 16 136 147 142 180 170 180 168 165 147 68 16 26 9 17 21 18 9 10 9 9 12 8 6 7 7 7 7 6 5 4 5 3 6 5 8 7 7 5 7 7 8 6 4 3 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 1,100 851 970 943 940 City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2023 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 $500 per year 500$ 98$ $75 per year 75$ 38$ $60 per year, $3.50 vehicle 60$ 158$ $200 per year 200$ 308$ $20 in 2014; no longer in existence n/a n/a $105 per year n/a n/a $45 per year 45$ 38$ $40 per machine (4 businesses with machines in various locations) 160$ 38$ $65 per vehicle (2 companies with multiple vehicles) 65$ 38$ $95 per year 95$ 232$ $5 application fee, license cost recorded with restaurant fee revenue 5$ 38$ $50 per game (10% discount for season) 50$ 29$ $3 per space (10% discount for season) n/a 29$ $200 per year 200$ 38$ $75 per year 75$ 38$ $525/1 year, $50/1 day, $130/30 days, $200/90 days 525$ 38$ $45 private property, $40 public (Open air businesses are donation boxes or an individual or business setting up a stand or tent to sell goods outdoors) 45$ 38$ $50 general, $5 for veterans 50$ 38$ $85 per year n/a n/a $140 per year n/a 3$ $100 per year 100$ n/a $75 per year 75$ 278$ $80 per year 80$ 38$ $90/up to 150 guests, $110/more than 150, $5/not-for-profits (schools, churches, VFW), $30 for live entertainment 90$ 1,063$ $60 per vehicle & $10 inspection (10 companies with multiple vehicles) 700$ 38$ $250 per year 250$ 38$ $115 per year, additional $40.00 for outdoor display 115$ 488$ $3 per machine, $45 per establishment 135$ 53$ $125 initial, $75 renew 125$ 38$ $250 initial, $150 renew 250$ 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, $50 Christmas trees/wreaths 135$ 68$ $125 per year 125$ 38$ License Type 2023 Actual Revenue Percent of Total Restaurant 40,610$ 36.15% Automotive Repair/Service Center 15,645 13.93% Lawn Parking 9,372 8.34% Rubbish/Garbage Removal 8,190 7.29% Other Licenses (less than $1,000) * 5,543 4.93% Mobile Food Truck 6,940 6.18% Alarm Agents 4,623 4.12% Food Vending Machines 2,175 1.94% Arborist/Tree Service 3,490 3.11% Massage Establishment 2,465 2.19% Second Hand Dealers 2,583 2.30% Scrap Metal/Junk Dealers 2,105 1.87% Hotel & Motel 1,615 1.44% Adult Business 1,515 1.35% Taxicab 1,553 1.38% Massage Technician 1,605 1.43% Peddlers/Canvassers 690 0.61% Self Service Laundry 1,605 3.48% Total 112,324$ 100.00% City of South Bend 2023 Revenue Summary Business Licensing Revenue * Combined total revenue of all license types that do not have over $1,000 in revenue for the year. 36.15% Restaurant 13.93% Automotive Repair/Service Center8.34% Lawn Parking 7.29% Rubbish/Garbage Removal 4.93% Other Licenses (less than $1,000) * 6.18% Mobile Food Truck 4.12% Alarm Agents 1.94% Food Vending Machines 3.11% Arborist/Tree Service 2.19% Massage Establishment 2.30% Second Hand Dealers Name of Applicant License Fees Collected Date Issued License Issued License No.Active Suspension Fines Collected Little Denmark 505.00$ Pending 1 ADL2024-003 Yes No None Peaches * -$ n/a 0 n/a No No None Romantix Adult Emporium 505.00$ Pending 1 ADL2024-002 Yes No None Torch Lounge 505.00$ Pending 1 ADL2024-004 Yes No None Total 1,515.00$ 3 * Building was burned down due to fire, no license fees collected for 2021 All applications are reviewed and approved by: • Area Plan of Commission • Police Dept. • Fire Dept. • Legal Dept. • Mayor's Office City of South Bend, Indiana Adult Business License Summary December 31, 2023 South Bend Animal Resource Center Licensing & Fees Revenue Historical Summary 2008-2023 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 2023 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 17,735 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 9,856 Animal Welfare Ordinance Violation - - - - - - - - - - - - - - - 60,174 Cremation - - - - - - - - - - - - - - - 6,179 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 3,920 Pet Licenses/Permits/Vet Exp/Rabies Prep/Boarding 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 26,231 Pick Up Fees (unwanted pets) 408 260 505 260 80 2,347 2,682 460 690 480 560 720 340 693 715 880 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 2,355 Misc. Revenue 10 493 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$ 127,822$ * 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 2008-2023 License Type Animal Adoption Fee Animal Surrenders/Euthanasia Fee Animal Welfare Ordinance Violation Cremation Dangerous/Vicious Dog License Fees Micro Chipping for Pets Pet Licenses/Permits/Vet Exp/Rabies Prep/Boarding 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 2023 Actual No. Sold 437 357 332 247 195 257 296 284 261 383 532 565 292 310 371 336 1,304 925 1,038 1,013 852 650 389 460 455 390 403 417 323 448 515 605 - - - - - - - - - - - - - - - 302 - - - - - - - - - - - - - - - 52 42 47 53 36 38 18 8 - - - - - - 1 N/A - 147 172 191 924 702 118 183 203 163 226 180 190 176 223 216 196 1,212 1,485 1,381 1,390 1,426 1,296 1,202 816 700 769 1,183 1,051 848 964 735 825 - - - - - - - 12 18 12 14 18 9 17 18 22 300 413 418 405 316 342 148 202 215 275 257 278 239 240 203 93 1 3 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 2,434 South Bend Animal Resource Center Licensing & Fees Revenue Historical Summary 2008-2023 License Type Animal Adoption Fee Animal Surrenders/Euthanasia Fee Animal Welfare Ordinance Violation Cremation Dangerous/Vicious Dog License Fees Micro Chipping for Pets Pet Licenses/Permits/Vet Exp/Rabies Prep/Boarding 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$ Amount varies for each violation n/a Price based on weight of animal n/a 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 2023 Actual Revenue Percent of Total Pet Licenses/Permits/Vet Exp/Rabies Prep/Boarding 26,231$ 20.52% Animal Adoption 17,735 13.87% Animal Surrender 9,856 7.71% Reclaim Fee for Impounded Pets 2,355 1.84% Micro Chipping for Pets 3,920 3.07% Pick Up Fees (unwanted pets) 880 0.69% Vicious Dog Fee - 0.00% Misc. Revenue 493 0.39% Cremation 6,179 4.83% Animal Welfare Ordinance Violation 60,174 47.08% Total 127,822$ 100.00% City of South Bend 2023 Revenue Summary Animal Resource Center Licensing & Fees 20.52% 13.87% 7.71% 1.84% 3.07%0.69%0.00%0.39% 4.83% 47.08% Pet Licenses/Permits/Vet Exp/Rabies Prep/Boarding Animal Adoption Animal Surrender Reclaim Fee for Impounded Pets Micro Chipping for Pets Pick Up Fees (unwanted pets) Vicious Dog Fee Misc. Revenue Cremation Animal Welfare Ordinance Violation Revenue Type # of Permits/Fees 2023 Actual Revenue Percent of Total Revenue Building Permits 4,434 1,088,628$ 51.47% Heating Permits 2,841 281,149 13.29% Electric Permits 2,700 283,743 13.42% Contractor Registrations 1,130 141,250 6.68% Plumbing Permits 1,560 128,541 6.08% Penalties 228 41,966 1.98% Contractor Licenses 412 51,375 2.43% Registrations 311 38,750 1.83% Fence Permits 451 22,786 1.08% Demolition Permits 202 11,077 0.52% Sign Permits 133 13,840 0.65% Violation Fines 53 7,400 0.35% Test Filing Fees 51 2,550 0.12% Improvement Location Permits 24 1,225 0.06% Zoning Documentation Fees 15 700 0.03% NE Neighborhood Plan Review 0 - 0.00% Copies 0 - 0.00% Moving Permits 1 125 0.01% Design Guidelines 0 - 0.00% Filing Fees 0 - 0.00% Fire Dept. Administration Fees 108 - 0.00% Total 14,654 2,115,105$ 100.00% City of South Bend 2023 Revenue Summary Building Permits & Fees 51.47% Building Permits 13.29% Heating Permits 13.42% Electric Permits 6.68% Contractor Registrations 6.08% Plumbing Permits 1.98% Penalties 2.43% Contractor Licenses 0.00% 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 16,876 6,683 5,623 3,017 4,205 16,205 3,591 5,470 10,257 8,741 2,258 3,212 86,137 Other 750 1,000 650 1,060 1,250 850 250 1,050 350 450 300 50 8,010 Civil Penalty 3,075 - - - - - - - - - - - 3,075 Litter Fine 488 - - 500 250 750 - - 1,500 - - - 3,488 Sub Total 21,189$ 7,683$ 6,273$ 4,577$ 5,705$ 17,805$ 3,841$ 6,520$ 12,107$ 9,191$ 2,558$ 3,262$ 100,710$ Sub-standard Housing Civil Penalty 25,650 500 - - 500 3,000 - - 500 - 1,000 31,150 Demolition 9,144 6,153 2,617 2,617 2,617 9,661 2,617 2,617 2,617 2,617 2,617 2,617 48,511 Failure to Complete Repairs 1,600 600 1,700 900 2,000 1,000 900 9,600 2,250 400 300 2,650 23,900 Sub Total 36,394$ 7,253$ 4,317$ 3,517$ 5,117$ 13,661$ 3,517$ 12,217$ 4,867$ 3,517$ 2,917$ 6,267$ 103,561$ Grass and Weeds Park Maint Charges 5,123 1,867 169 339 170 4,064 3,320 3,135 2,207 1,698 420 1,698 24,210 Grass Citation/Fines 500 - - - 500 2,750 4,000 4,500 2,500 2,750 500 1,250 19,250 Other - 50 - - - 100 - - - - - - 150 Sub Total 5,623$ 1,917$ 169$ 339$ 670$ 6,914$ 7,320$ 7,635$ 4,707$ 4,448$ 920$ 2,948$ 43,610$ Vegetation Illegal Dumping 2,035 1,498 330 964 877 3,445 533 495 2,933 1,178 292 2,600 17,180 Other - - - - 50 550 - - 150 - - - 750 Sub Total 2,035$ 1,498$ 330$ 964$ 927$ 3,995$ 533$ 495$ 3,083$ 1,178$ 292$ 2,600$ 17,930$ Continuous Enforcement Grass Citation/Fines 4,000 - 1,250 500 500 1,250 250 - 250 250 500 250 9,000 Park Maint Charges 509 - - - - - - - - - - - 509 Sub Total 4,509$ -$ 1,250$ 500$ 500$ 1,250$ 250$ -$ 250$ 250$ 500$ 250$ 9,509$ Snow Ticket Snow Ticket -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Secure Property Boarding 1,635$ 100$ 598$ 478$ 208$ 3,006$ 308$ 876$ 416$ 806$ 208$ 1,818$ 10,457$ Trash Can Trash Can Ticket 50$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 50$ -$ 100$ Total Violation Revenue Collected 71,435$ 18,450$ 12,937$ 10,375$ 13,127$ 46,631$ 15,769$ 27,743$ 25,430$ 19,390$ 7,445$ 17,145$ 285,877$ Billing Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 Total Violation Revenue Collected During 2023 by Year Billed Litter 2,904$ 8,820$ 8,767$ 14,528$ 19,841$ 29,701$ 48,662$ 48,662$ 53,058$ 181,885$ 2023 Summary * Percent Amount Sub-standard Housing 188 25,154 12,963 1,702 87,583 87,583 19,195 215,173$ Total Violations Invoiced 1,415,626$ Grass and Weeds 1,688 2,688 4,028 4,617 14,141 8,318 15,913 15,913 30,416 67,305$ Total Collected 8.6% 121,630 Vegetation 63 2,298 765 1,783 2,650 5,705 6,224 6,224 12,927 25,710$ Total Outstanding 91.4% 1,293,996 Continuous Enforcement 9,172 2,009 670 - 11,851$ Secure Property - - - 504 143 1,855 3,016 3,016 6,034 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$ 121,630$ 514,213$ For the Year Ended December 31, 2023 Revenue Type 2023 Actual Revenue Percent of Total Revenue False Alarms 90,356$ 77.75% Noise Ordinance Violation 9,657 8.31% Impound/Towing Fees 8,583 7.39% Court Fees 7,617 6.55% Total 116,213$ 100.00% Summary of Court Fines & Fees Received During 2023 # of Fines Total Court Fees Revenue Average per Fine St Joseph Traffic and Misdemeanor Court 487 Traffic Violations 549 Superior Felony Court 271 1,307 6,263$ 4.79$ Tickets Issued During 2023 # of Tickets Movers (Traffic) 2,146 Warning 771 Parking 154 Noise Ordinance 22 Total 3,093 City of South Bend 2023 Revenue Summary Public Safety Violations 77.75% False Alarms 8.31% Noise Ordinance Violation 7.39% Impound/Towing Fees 6.55% Court Fees 2023 # of Violations Issued 2023 Revenue Percent of Revenue Warnings without Revenue 3,076 -$ 0% Tickets Collected 2,211 62,600$ 41% Tickets Uncollected 3,423 91,440$ 59% Total 8,710 154,040$ 100% Fine Amount Parking Violation Type 2023 # of Violations Issued 2023 # of Violations Collected 2023 Actual Revenue Collected Percent of Total Revenue n/a Warning 3,076 - -$ 0.00% $100.00 Disabled Parking 242 68 6,800.00 10.86% $50.00 Permit Parking Only 1,245 491 24,550.00 39.22% $10.00 On Sidewalk 16 8 80.00 0.13% $10.00 On Parkway 1 1 10.00 0.02% $50.00 Vacant Lot Parking 2 - - 0.00% $10.00 Electric Vehicle Only 38 22 220.00 0.35% $10.00 Electric Vehicle Only - Not Charging 3 2 20.00 0.03% $10.00 Fire Lane 9 4 40.00 0.06% $10.00 U.S. Marshal Only 1 1 10.00 0.02% $10.00 Bus Zone 7 2 20.00 0.03% $10.00 Compact Car Only 8 5 50.00 0.08% $10.00 Commercial Loading Zone 149 73 730.00 1.17% $10.00 Yellow Curb 79 48 480.00 0.77% $10.00 Police Parking 230 128 1,280.00 2.04% $10.00 20 ft. from Crosswalk 2 2 20.00 0.03% $25.00 Parking on Tree Lawn 4 3 75.00 0.12% $100.00 Special Event Parking With No Permit 67 31 3,100.00 4.95% $20.00 Time Zone Violation (2 HOUR) 2,572 863 17,260.00 27.57% $20.00 Time Zone Violation (1 HOUR) 312 164 3,280.00 5.24% $20.00 Time Zone Violation (15 MIN) 94 16 320.00 0.51% $20.00 Time Zone (SBPD) 2 1 20.00 0.03% $10.00 Wrong side of street 27 10 100.00 0.16% $25.00 Restricted Residential Zone 2 1 25.00 0.04% $50.00 Residential Truck Parking 2 - - 0.00% $50.00 Fire Hydrant 69 36 1,800.00 2.88% $10.00 No Parking 320 163 1,630.00 2.60% $10.00 Reserved Parking 104 53 530.00 0.85% $10.00 Other 15 10 100.00 0.16% $10.00 Parking in Two Spaces 12 5 50.00 0.08% Total 8,710 2,211 62,600$ 100.00% City of South Bend 2023 Revenue Summary Parking Violations 41% Tickets Collected $62,600 59% Tickets Uncollected $91,440 Revenue Type 2023 Actual Revenue Percent of Total Federal Grants 8,727,409$ 47.38% Donations 8,194,935 44.49% State Grants 1,447,537 7.86% Local Grants 48,503 0.26% Total 18,418,384$ 100.00% City of South Bend 2023 Revenue Summary Grants & Donations - by Type 47.38% Federal Grants 44.49% Donations 7.86% State Grants 0.26% Local Grants Fund # Fund Name 2023 Actual Revenue Percent of Total 263 American Rescue Plan -$ 0.00% 101 General Fund 1,726,912 9.38% 754 Industrial Revolving Fund - 0.00% 212 Dept of Community Investment Grants 5,559,168 30.18% 264 COVID-19 Response 368,404 2.00% 433 Redevelopment General 1,364,412 7.41% 201 Parks & Recreation 1,582,300 8.59% 324 TIF - River West Development Area 331,620 1.80% 265 Local Road & Bridge Grant 1,000,000 5.43% 251 Local Road & Street 205,355 1.11% 217 Gift, Donation, Bequest 3,625,410 19.68% 258 Human Rights Federal Grants 8,775 0.05% 202 Motor Vehicle Highway - 0.00% 295 COPS MORE Grant - 0.00% 412 Major Moves Construction 238,248 1.29% 667 Storm Sewer Fund 293,000 1.59% 220 Law Enforcement Continuing Education 657,040 3.57% 210 Economic Development State Grants 85,650 0.47% 279 IT / Innovation / 311 Call Center 15,000 0.08% 211 Dept of Community Investment Operating 229,133 1.24% 273 Morris/Palais Royale Marketing - 0.00% 408 Local Income Tax - Economic Development 52,203 0.28% 602 Morris Performing Arts Operation - 0.00% 610 Solid Waste Operations 8,636 0.05% 227 Loss Recovery 1,067,118 5.79% Total 18,418,384$ 100.00% City of South Bend 2023 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. 0.00% American Rescue Plan 9.38% General Fund 0.00% Industrial Revolving Fund 30.18% Dept of Community Investment Grants 2.00% COVID-19 Response 7.41% Redevelopment General 8.59% Parks & Recreation Sources 2023 Actual Revenue Percent of Total Auditor of State of Indiana 452,428$ 2.46% CITY OF MISHAWAKA 8,775$ 0.05% Indiana Department of Transportation 1,775,223$ 9.64% Pokagon Band of the Potawatomi 3,273,825$ 17.77% Studebaker National Museum 51$ 0.00% University of Notre Dame 3,088,000$ 16.77% US Department of Housing and Urban Development 6,004,222$ 32.60% US Department of Justice 325,829$ 1.77% (blank) 322,745$ 1.75% TD Ameritrade Clearing 500$ 0.00% Indiana Department of Natural Resources 93,000$ 0.50% National Endowment of the Arts 135,000$ 0.73% Great Lakes Commission 200,000$ 1.09% Goodwill Industries of Michiana, Inc. 70$ 0.00% Habitat for Humanity of St. Joseph County 640$ 0.00% OAKLAWN PSYCHIATRIC CENTER INC 140$ 0.00% Indiana Department of Environmental Management 17,636$ 0.10% Sandra Kennedy 270$ 0.00% Giovanna Edwards 35$ 0.00% REIA of North Central Indiana, Inc. 140$ 0.00% Helen Wright 37$ 0.00% Alma Powell 35$ 0.00% Portage Township Trustee 70$ 0.00% THK Law, LLP 937,500$ 5.09% YWCA North Central Indiana 270$ 0.00% Ishita Masetty 70$ 0.00% Isaiah Savado -$ 0.00% Michael Standiford 35$ 0.00% Karen Shivers 103$ 0.00% Cities for Financial Empowerment Fund 7,500$ 0.04% FOP LODGE 36 7,600$ 0.04% National League of Cities 15,000$ 0.08% Mastercare Michiana Inc 75$ 0.00% Dianne Humphrey 75$ 0.00% American Legion Auxiliary Unit 50 50$ 0.00% Ryan A Balmer Vet. Mem Fund Ricki A Balmer 100$ 0.00% City of South Bend 2023 Revenue Summary Grants & Donations - by Sources 17.77% Pokagon Band of the Potawatomi 1.75% (blank) 0.00% Ishita Masetty 0.00% Isaiah Savado 0.00% Michael Standiford 0.00% Karen Shivers 0.04% Cities for Financial Empowerment Fund 0.04% FOP LODGE 36 0.08% National League of Cities Uses 2023 Actual Revenue Percent of Total Community Investment 5,874,002$ 31.89% Public Works 3,488,239$ 18.94% Pokagon Contribution 3,273,825$ 17.77% Notre Dame Urban Trail Contribution 1,730,000$ 9.39% National Opioid Settlement 1,067,118$ 5.79% Notre Dame Seitz Contribution 1,000,000$ 5.43% Police Department 657,040$ 3.57% COVID Relief 368,404$ 2.00% Notre Dame Annual Contribution 357,500$ 1.94% DOT Contribution - TIF 331,620$ 1.80% Venues, Parks & Arts 137,300$ 0.75% LIT 52,203$ 0.28% Animal Resource Center 49,909$ 0.27% IT 15,000$ 0.08% Human Rights 11,225$ 0.06% Fire Department 5,000$ 0.03% Total 18,418,384$ 100.00% City of South Bend 2023 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. 31.89% Community Investment 18.94% Public Works17.77% Pokagon Contribution 9.39% Notre Dame Urban Trail Contribution 5.79% National Opioid Settlement 5.43% Notre Dame Seitz Contribution 3.57% Police Department City of South Bend, Indiana Interest Earnings Summary 2013 through 2022 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Number Name Actual 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$ 2,940,561$ 102 Rainy Day 29,524 29,473 61,234 88,296 109,764 186,733 246,194 137,687 64,091 151,774 321,428 201 Parks & Recreation 12,082 8,075 13,649 24,609 32,228 84,863 126,119 21,738 20,758 37,004 130,670 202 Motor Vehicle Highway 11,791 12,300 34,302 56,152 72,001 139,982 146,469 59,007 23,518 52,037 90,854 203 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 18,615 210 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 (92) 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 6,281 217 Gift, Donation, Bequest 232 462 592 725 1,411 2,527 12,695 11,424 6,884 13,750 26,704 218 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 24,876 220 Law Enforcement Continuing Education 3,491 3,394 6,715 8,138 6,961 10,040 9,307 5,560 2,229 8,766 20,473 221 Rental Units Regulation - - - - - 140 279 645 728 1,596 5,230 222 Central Services 3,421 3,950 8,574 10,343 10,211 10,934 16,454 16,118 6,268 7,009 78 224 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 79,266 164,629 227 Loss Recovery 18,685 25,717 24,843 9,131 9,952 13,044 14,210 7,534 2,515 5,761 53,138 230 Code Enforcement Fund - - - - - - - 2,492 941 1,439 1,261 249 Local Income Tax - Public Safety 6,954 5,168 6,209 7,162 9,938 22,716 65,117 46,805 25,015 30,151 178,001 251 Local Road & Street 6,247 7,585 18,729 27,861 31,663 71,117 111,308 65,026 18,850 34,259 74,193 252 Excess Welfare Distribution 4 4 - - - - - - - - - 257 LOIT Special Distribution - - - - 34,717 38,179 10,229 1,950 1,469 3,417 3,388 258 Human Rights Federal Grants 1,593 1,743 2,960 4,149 5,179 8,987 10,376 3,655 2,417 4,033 6,995 263 American Rescue Plan - - - - - - - - 81,618 707,757 180,695 265 Local Road & Bridge Grant - - - - - 6,373 8,641 9,466 4,832 23,684 50,707 266 MVH Restricted Fund - - - - - - 12,367 15,230 9,704 23,921 39,874 271 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 22,799 279 IT / Innovation / 311 Call Center - - - - - 31,487 54,428 34,050 14,598 53,386 123,322 280 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 29,370 288 Emergency Medical Services Operating 16,450 14,964 22,372 20,021 27,419 49,138 49,036 20,548 - - - 289 Haz-Mat 40 86 231 269 261 456 608 355 165 403 910 291 Indiana River Rescue 368 361 618 1,248 1,530 2,777 5,807 4,146 1,993 5,011 12,217 292 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 64 299 Police Federal Drug Enforcement 947 978 975 1,397 2,048 2,654 3,131 723 192 1,002 3,289 312 2017 Parks Bond Debt Service - - - - - 763 565 603 500 253 438 313 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 30,526 317 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 85,249 255,183 284,754 295,661 498,346 622,691 321,099 153,650 431,088 868,831 328 SBCDA 2003 Debt Reserve 5,959 5,929 12,263 16,144 18,628 31,363 40,541 22,251 10,253 16,859 51,035 351 2018 TIF Park Bond Debt Service - - - - - - 23,374 13,071 6,085 14,409 30,515 352 2019 South Shore Double Tracking Debt Service - - - - - - - 13 3 3 3 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - 2 16 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 25 111 403 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 (329,900) 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 4,133 407 Cumulative Capital Improvement 122 227 1,042 2,607 3,838 5,687 11,646 8,167 3,682 7,039 7,680 408 Local Income Tax - Economic Development 33,100 34,399 69,484 94,879 130,988 264,870 393,399 234,476 128,951 353,542 750,667 410 Urban Development Action Grant 88 94 2,306 4,868 5,604 6,352 625 580 172 4,046 8,846 412 Major Moves Construction 261,868 253,216 252,281 221,540 179,953 168,342 161,549 26,326 9,556 26,999 53,463 413 Professional Sports Convention Development Area - - - - - - - - 218 14,387 15,005 416 Morris Performing Arts Center Capital 1,412 1,651 3,642 4,965 6,593 7,250 9,243 5,695 1,057 8,138 307 420 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 45,603 425 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 39,992 146,645 360,139 430 TIF - Southside Development Area #1 17,222 12,462 34,652 51,011 65,346 150,223 210,559 128,384 75,461 200,851 411,769 432 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 98,249 434 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 12,570 436 TIF - River East Residential Area (NE Res) 8,423 3,380 1,571 2,109 442 5,385 39,283 30,109 19,471 56,636 157,758 439 Certified Technology Park 7,207 12,682 28,205 20,426 10,965 11,138 11,102 141 65 155 328 450 Palais Royale Historic Preservation 215 195 488 760 1,065 2,143 2,523 1,055 493 1,417 3,450 451 2018 Fire Station #9 Bond Capital - - - - - 56,076 40,384 4,604 1,857 4,397 9,313 452 2018 TIF Park Bond Capital - - - - - - 186,070 45,452 15,033 33,275 67,016 453 2018 Zoo Bond Capital - - - - - - 22,489 293 - 205 122 454 Airport Urban Enterprise Zone 1,289 1,287 2,674 3,545 4,129 7,024 9,261 5,179 2,411 5,709 12,091 City of South Bend, Indiana Interest Earnings Summary 2013 through 2022 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Number Name Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual 455 2021 Infrastructure Bond Capital - - - - - - - 21,221 37,031 48,402 471 2017 Parks Bond Capital - - - - - 189,838 260,532 108,955 31,461 45,200 43,384 600 Consolidated Building Fund 667 1,354 9,357 19,974 30,173 47,231 45,340 27,060 12,194 28,301 56,845 601 Parking Garages 2,408 3,407 7,543 6,965 12,422 23,414 26,939 13,473 4,803 11,309 22,813 602 Morris Performing Arts Center Operations - - - - - - - - 781 9,447 2,954 610 Solid Waste Operations 2,996 1,765 2,578 3,132 4,756 9,887 10,429 4,185 34 3,406 8,323 611 Solid Waste Capital 469 169 114 1,211 1,089 1,666 5,160 1,210 28,409 1,516 5,297 620 Water Works Operations 6,453 11,007 30,010 31,293 31,224 53,391 72,870 46,545 50,372 95,051 187,240 622 Water Works Capital 13,709 11,944 21,149 25,902 24,709 36,395 73,538 68,626 - 153,064 227,703 623 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 38,236 625 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 54,408 626 Water Works Bond Reserve 4,767 5,391 8,258 15,039 15,294 25,805 33,355 18,099 17,168 13,836 42,407 629 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 85,903 640 Sewer Repair Insurance 4,204 4,907 11,145 16,006 19,466 34,679 48,681 27,444 69,545 27,093 54,170 641 Sewage Works Operations 16,604 20,498 58,066 105,065 152,871 238,326 325,226 143,362 87,851 247,071 568,907 642 Sewage Works Capital 26,316 17,278 46,366 72,469 71,081 153,406 244,500 175,995 32,719 201,511 402,237 643 Sewage Works Operations & Maintenance Reserve 11,036 11,635 25,652 40,590 53,934 96,204 128,822 71,004 - 53,797 162,855 647 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 - 47,494 120,213 650 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 36,341 110,014 654 Sewage Works Customer Deposit - - - - - - 1,430 6,318 2,322 10,905 37,039 655 Project ReLeaf 2,914 3,642 7,334 7,978 9,381 14,362 13,753 5,792 - 4,980 13,471 658 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 53,355 670 Century Center Operations 3,079 - - - - - 6 25 98 677 8,476 671 Century Center Capital 315 328 809 932 866 2,026 12,966 1,931 1,574 5,748 33,418 672 Century Center Energy Conservation Debt Svc - - 32 163,589 110,958 110,118 108,178 3,117 - 2,814 5,924 677 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 10,004 702 Police Pension 5,432 3,308 5,842 6,841 7,646 15,005 14,180 5,961 14 9,558 14,162 705 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 69 153,013 281,357 713 Unemployment Compensation 524 822 1,747 2,617 2,761 3,874 4,479 1,922 1,125 899 2,161 714 Parental Leave Fund - - - - - 481 805 883 178 4,817 14,964 730 City Cemetery 138 118 201 267 310 517 682 380 2,793 420 890 731 Bowman Cemetery - - - - - - 10,724 5,981 17 6,613 14,005 750 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 16,077 753 2015 Smart Streets Bond Capital - - - - 5,075 1,060 124 - 380 - - 754 Industrial Revolving Fund - - - - 141,832 206,484 263,452 - 58 50,529 156,288 755 South Bend Building Corporation - - - - 3,162 10,314 15,243 3,478 91 1,249 3,995 756 2015 Smart Streets Bond Debt Service - - - - 3,274 4,588 4,629 869 47 91 91 757 2015 Parks Bond Debt Service - - - - 1,472 2,787 3,527 807 - 1,217 5,303 758 Erskine Village Debt Service - - - - 114 - - - 1 - - 759 2017 Eddy Street Commons Bond Capital - - - - - 121 65 306,537 184 25,565 1 760 2017 Eddy Street Commons Bond Debt Service - - - - 1,480 6,428 8,792 1,623 - 188 187 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$ 10,114,095$ 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% 2023 Actual 10,114,095 107.5% 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 $2 M $4 M $6 M $8 M $10 M $12 M Interest Earnings 2013-2023 Public Works Bad Debt write off occurred in 2023 Activity 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual Grand Total Wastewater 199,379 180,777 226,252 259,863 272,850 257,079 150,370 167,946 86,659 1,934,888 451,982 3,736,062 Water Works 90,650 88,369 107,362 98,674 104,042 91,163 77,370 99,420 51,075 1,103,072 303,108 1,911,197 Solid Waste 75,204 73,457 70,835 71,114 89,641 81,325 47,102 35,467 24,584 670,719 219,772 1,239,447 Community Investment - - - - - - - - 184,827 - - 184,827 General Government - 788 - - - - - 10,370 594 100 1,116 11,852 EMS - 15 - - - - - 8,403 70 830 170 9,318 Parks & Recreation - 612 - - - - - 5,606 - 1,100 240 7,318 Building Department - 347 - - 38 350 - 1,631 100 - - 2,465 Parking Fines - 5 - - - - - 730 41 55 - 831 Total 365,232$ 344,369$ 404,449$ 429,651$ 466,570$ 429,917$ 274,842$ 329,573$ 347,950$ 3,710,764$ 976,388$ 7,103,317$ Activity 2023 Bad Debt Expense Percent of Total Wastewater 451,982$ 46.29% Water Works 303,108 31.04% Solid Waste 219,772 22.51% Community Investment - 0.00% General Government 1,116 0.11% EMS 170 0.02% Parks & Recreation 240 0.02% Building Department - 0.00% Parking Fines - 0.00% Total 976,388$ 100.00% City of South Bend Write-off Summary 2023 Bad Debt Expense by Activity 46.29%Wastewater 31.04% Water Works 22.51%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 2023 Bad Debt Expense by Activity - 2013 through 2023 Parking Fines Building Department Parks & Recreation EMS General Government Community Investment Solid Waste Water Works Wastewater