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2024 Comprehensive Revenue Report
Fiscal Year Ending: December 31, 2024 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 2024 The City of South Bend developed the attached Comprehensive Revenue Report for fiscal year 2024 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 2024 by type of revenue. Revenue by Type by Fund (pages 17 - 19) This report shows the City's revenue received in each fund during 2024 by type of revenue. Revenue by Type Chart (page 20) This graph shows the City's revenue received during 2024 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 2024. 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 2024 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 2024. 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 2024. 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 2024. 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 2024. 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 2024. 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 2024 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 2024. (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 2024 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 2024. 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 2024. 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 2024. 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 2024 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 2024. 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 2024. 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 2024 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 2024 Actual 2023-2024 Change 2023-2024 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 72,895,886 111,171,535 107,862,770 (3,308,765) -2.98% Special Revenue Funds 102 Rainy Day 29,524 24,483 49,919 1,492,266 93,891 183,841 289,770 94,111 64,091 151,774 321,428 460,870 139,442 43.38% 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 24,110,453 1,310,355 5.75% 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 13,869,835 2,819,880 25.52% 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 26,294 7,679 41.25% 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 67,698 (17,952) -20.96% 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 4,441,809 50,469 1.15% 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 1,989,425 (3,584,921) -64.31% 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 49,471 (7,937) -13.83% 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 3,748,722 96,607 2.65% 218 Police Curfew Violations 663 471 232 326 277 1,120 434 883 82 178 - - - 0.00% 219 Unsafe Building - - - 1,139,973 795,492 847,699 965,314 59,018 38,879 79,960 93,390 132,212 38,821 41.57% 220 Law Enforcement Continuing Education 194,529 205,889 290,316 273,933 278,175 231,395 288,059 258,705 325,862 867,961 994,541 798,517 (196,024) -19.71% 221 Rental Units Regulation - - - 1,225 8,475 447 7,726 353,999 57,608 116,643 156,129 313,712 157,583 100.93% 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 1,099,626 (20,630) -1.84% 230 Code Enforcement Fund - - - - - - - 4,235,305 3,065,940 3,860,165 3,919,673 5,024,091 1,104,418 28.18% 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 14,163,965 1,295,049 10.06% 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 2,438,422 117,913 5.08% 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 2,573 (815) -24.06% 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 35,770 386,863 351,093 981.54% 263 American Rescue Plan - - - - - - - - 29,536,642 30,162,781 180,695 187,279 6,584 3.64% 264 COVID-19 Response - - - - - - - 6,086,138 2,943,368 460,352 368,404 197,789 (170,615) -46.31% 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 1,139,734 89,027 8.47% 266 MVH Restricted Fund - - - - - - 3,224,058 2,997,747 3,213,833 4,046,471 3,314,097 3,241,664 (72,433) -2.19% 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 - - - 0.00% 274 Morris PAC Self-Promotion - - - - - 101,718 86,398 39,372 38,578 150 - - - 0.00% 280 Police Block Grants 13 11 22 35 36 70 111 36 24 2 - - - 0.00% 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 26,461 23,176 705.59% 291 Indiana River Rescue 66,068 41,275 54,443 111,922 76,939 108,468 143,813 57,555 97,843 130,816 161,390 158,396 (2,994) -1.85% 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 - - - 0.00% 295 COPS MORE Grant 23,068 12,415 75,494 309,225 74,566 130,367 77,485 188,771 111,077 30 64 - (64) -100.00% 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 92,818 (65,494) -41.37% 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) 55,183 66,830 -573.80% 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 21,128,549 2,663,694 14.43% 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 2,800 (6,046) -68.35% 655 Project ReLeaf 435,940 439,394 444,358 448,466 452,847 461,438 463,036 450,312 468,643 496,350 473,768 476,616 2,849 0.60% 705 Police K-9 Unit 8 2,006 1,520 33 26 51 65 21 14 1 - - - 0.00% 730 City Cemetery 5,874,864 6,118,791 6,382,756 6,012,927 266 509 803 259 178 420 890 1,277 386 43.38% 731 Bowman Cemetery 138 101 164 261 - 455,872 12,623 4,082 2,793 6,613 14,005 20,081 6,076 43.38% 754 Industrial Revolving Fund - - - - 169,223 234,521 293,958 266,643 2,959,263 5,583,224 1,136,154 1,949,580 813,426 71.59% 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 94,787,352 101,802,783 7,015,431 7.40% 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 1,194,473 58,534 5.15% 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 - - - - - 120,663 321,706 341,231 345,306 344,156 342,856 341,332 (1,524) -0.44% City of South Bend Revenue by Fund Historical Summary - 2013 to 2024 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 2024 Actual 2023-2024 Change 2023-2024 Percent Change 672 Century Center Energy Conservation Debt Svc - - 50,032 243,264 193,125 417,430 434,495 415,154 409,708 383,117 263,591 512,506 248,914 94.43% 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) 9,406,469 38,663,746 -132.15% 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 1,442,641 (778,854) -35.06% 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 1,712,591 (1,500) -0.09% 757 2015 Parks Bond Debt Service - - - - 386,307 350,045 412,797 376,746 376,033 374,941 343,596 404,514 60,918 17.73% 758 Erskine Village Debt Service - - - - 3,961,781 - - - - - - - - 0.00% 760 2017 Eddy Street Commons Bond Debt Service - - - - 2,501,480 2,229,900 1,306,917 1,392,248 1,916,164 1,926,563 1,930,062 1,941,563 11,500 0.60% 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) 16,956,089 38,261,735 -179.58% 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 4,898,376 1,407,144 40.31% 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 42,236 10,514 33.15% 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 16,833,197 629,199 713,315 84,116 13.37% 407 Cumulative Capital Improvement 446,579 442,559 429,624 435,264 424,088 266,942 270,470 243,373 236,443 194,804 195,468 178,147 (17,321) -8.86% 412 Major Moves Construction 500,882 536,455 805,256 1,376,899 1,054,550 543,992 653,840 511,407 587,639 552,844 785,039 208,274 (576,765) -73.47% 413 Professional Sports Convention Development Area - - - - - - - - 775,632 2,097,128 2,070,419 6,489,300 4,418,881 213.43% 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 7,700,258 7,321,078 1930.77% 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 24,069 5,025 26.39% 451 2018 Fire Station #9 Bond Capital - - - - - 5,137,424 42,008 2,981 1,857 4,397 9,313 13,352 4,040 43.38% 453 2018 Zoo Bond Capital - - - - - 3,852,949 22,489 293 - 5,892,006 122 - (122) -100.00% 455 2021 Infrastructure Bond Capital - - - - - - - - 8,622,248 37,031 48,402 27,842 (20,560) -42.48% 471 2017 Parks Bond Capital - - - - 14,081,478 186,252 297,324 72,162 31,461 45,200 43,384 41,824 (1,560) -3.60% 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 2024 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 2024 Actual 2023-2024 Change 2023-2024 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 1 - 0.00% Total Capital Funds 2,771,166 2,360,918 5,453,731 5,873,219 47,287,835 19,967,037 4,603,337 6,029,462 32,395,140 35,616,900 7,702,523 20,336,994 12,634,471 164.03% 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 3,998,248 1,822,680 83.78% 601 Parking Garages 971,598 1,021,117 975,148 1,000,596 1,273,206 1,314,909 1,036,499 894,253 956,029 840,130 935,075 313,081 (621,994) -66.52% 602 Morris Performing Arts Center Operations - - - - - - - - - 2,073,839 1,164,076 1,057,707 (106,369) -9.14% 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 8,213,121 28,393 0.35% 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 3,175,274 1,045,287 49.07% 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 22,684,348 334,201 1.50% 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 11,366,639 11,242,548 9059.95% 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 54,661 16,425 42.96% 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 2,804,408 164,053 (2,640,356) -94.15% 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 42,407 135,149 92,742 218.70% 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 85,903 123,169 37,266 43.38% 640 Sewer Repair Insurance 552,869 589,894 615,287 642,503 655,836 674,171 710,141 691,083 709,391 776,748 764,134 783,390 19,256 2.52% 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 44,741,115 1,269,653 2.92% 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 1,016,596 273,892 36.88% 643 Sewage Works Operations & Maintenance Reserve 211,332 139,626 276,955 997,459 562,731 332,938 303,127 48,416 32,719 53,797 162,855 233,504 70,650 43.38% 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 3,041,506 (6,852,054) -69.26% 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 36,341 110,014 640,853 530,839 482.52% 654 Sewage Works Customer Deposit - - - - - - 3,107 4,641 4,446 10,905 37,039 57,810 20,772 56.08% 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 1,292,496 (106,307) -7.60% 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 4,549,977 87,131 1.95% 671 Century Center Capital 675,315 328 809 932 866 2,026 190,441 1,931 98 5,748 528,273 174,706 (353,567) -66.93% Total Enterprise Funds 80,207,216 81,994,452 91,929,355 91,548,334 92,523,804 94,805,527 105,900,563 100,392,145 114,769,519 106,445,502 101,606,313 107,817,405 6,211,092 6.11% City of South Bend Revenue by Fund Historical Summary - 2013 to 2024 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 2024 Actual 2023-2024 Change 2023-2024 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 11,832,771 2,686,960 29.38% 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 3,994,584 (254,001) -5.98% 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 82,259 107,505 25,246 30.69% 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 13,456,829 3,193,833 31.12% 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 18,994,322 802,370 4.41% 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 32,298 21,831 208.58% 714 Parental Leave Fund - - - - - 164,118 167,466 244,841 249,526 264,956 298,755 329,305 30,550 10.23% 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 48,747,614 6,506,788 15.40% 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 3,934,778 (140,769) -3.45% 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 6,084,363 85,455 1.42% 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 10,019,141 (55,314) -0.55% Total City Funds 214,894,841 214,777,987 231,913,743 248,592,963 327,837,620 314,402,177 324,150,223 331,419,621 410,471,157 397,406,661 346,277,359 413,542,796 67,265,438 19.43% 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 30,707,852 9,493,834 44.75% 420 TIF - SBCDA General 3,464,066 5,085,358 - - - - - - - - - - - 0.00% 422 TIF - West Washington 495,043 582,799 409,853 468,317 397,442 370,233 321,760 246,422 356,020 326,498 535,947 671,771 135,824 25.34% 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 11,308,880 4,730,843 71.92% 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 3,827,261 (262,435) -6.42% 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 1,154 270,610 311,600 245,859 376,129 130,270 52.99% 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 8,126,147 740,174 10.02% 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 55,018,040 14,968,509 37.37% City of South Bend Revenue by Fund Historical Summary - 2013 to 2024 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 2024 Actual 2023-2024 Change 2023-2024 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 2,489,603 835,590 50.52% 439 Certified Technology Park 2,866,234 1,337,965 73,581 20,029 262,643 10,966 11,146 96 65 155 328 471 142 43.38% 452 2018 TIF Park Bond Capital - - - - - 11,094,726 202,657 28,865 15,033 33,275 67,016 43,300 (23,717) -35.39% 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 17,336 5,245 43.38% 456 2023 South Bend RDA Lease Rental Revenue Bonds - Series A - - - - - - - - - - 40,876,557 1,028,793 (39,847,764) -97.48% 457 South Bend RDA Lease Rental Revenue Bonds of 2023, Series B - - - - - - - - - - - 24,511,843 24,511,843 100.00% 458 2024 RDA Bond Proceeds (Four Winds) - - - - - - - - - - - 46,214,776 46,214,776 100.00% 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 42,610,006 74,306,121 31,696,115 74.39% Debt Service Funds 315 Airport 2003 Debt Reserve 3,567 2,949 5,989 9,471 9,536 18,472 28,483 9,075 6,133 10,084 30,526 43,769 13,243 43.38% 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 73,175 22,140 43.38% 351 2018 TIF Park Bond Debt Service - - - - - 993,220 27,510 8,934 6,085 14,409 30,515 43,753 13,238 43.38% 352 2019 South Shore Double Tracking Debt Service - - - - - - 9,447,841 488,184 1,036,503 1,035,003 1,035,503 1,039,003 3,500 0.34% 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - 326,939 16 16 16 16 0 0.31% 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 1,147,595 1,199,716 52,121 4.54% 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 83,807,132 130,523,877 46,716,745 55.74% Grand Totals 247,930,550 245,977,666 267,409,015 278,699,058 359,290,460 361,480,053 365,444,652 367,783,108 430,578,541 415,637,967 430,084,491 544,066,674 113,982,183 26.50% 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 - - - - - 39,061,213 - - - - - 31,750,342 70,811,554 TIF Districts - - - - - 22,442,791 - - - - - 18,499,498 40,942,289 Sub Total - - - - - 61,504,003 - - - - - 50,249,840 111,753,843 Local Income Tax LIT Certified Shares 1,046,191 1,046,191 1,046,191 1,046,191 2,963,317 1,046,191 1,046,191 1,046,191 1,046,191 1,046,191 1,046,191 1,046,191 14,471,413 LIT for Economic Development 1,408,039 1,408,039 1,408,039 1,408,039 3,997,247 1,408,039 1,408,039 1,408,039 1,408,039 1,408,039 1,408,039 1,408,039 19,485,677 LIT for Public Safety 999,049 999,049 999,049 999,049 2,867,143 999,049 999,049 999,049 999,049 999,049 999,049 999,049 13,856,678 LIT for Redevelopment 0 0 0 0 20 0 0 0 0 0 0 0 21 LIT Additional - Supplemental Distrib - - - - - - - - - - - - - Sub Total 3,453,278 3,453,278 3,453,278 3,453,278 9,827,726 3,453,278 3,453,278 3,453,278 3,453,278 3,453,278 3,453,278 3,453,278 47,813,789 Total Taxes 3,453,278 3,453,278 3,453,278 3,453,278 9,827,726 64,957,282 3,453,278 3,453,278 3,453,278 3,453,278 3,453,278 53,703,118 159,567,632 Intergovernmental Revenue State Shared Revenue Auto Excise Tax - - - - - 1,709,215 - - - - - 1,763,080 3,472,295 Commercial Vehicle Tax - - - - - 489,411 - - - - - 489,411 978,822 Liquor Excise Tax 44,682 - - - - 37,835 - - - - - - 82,517 Liquor Gallonage Tax 65,088 - - 54,496 - - 62,516 - - 59,511 - - 241,611 Cigarette Tax - - - - - 101,773 - - - - - 111,218 212,991 Gasoline Tax 524,882 527,432 538,598 557,968 583,578 528,015 563,471 333,315 570,348 568,642 534,407 559,723 6,390,377 Wheel Tax 140,469 - 167,569 200,304 186,739 179,993 179,787 290,912 187,109 188,446 167,646 177,276 2,066,250 PSCDA Tax - 1,276,681 - 944,781 1,864,969 - - - - 689,753 908,412 678,746 6,363,342 State Pension Subsidy - - - - - 4,995,866 - - 4,988,866 - 0 - 9,984,732 Sub Total 775,121 1,804,113 706,167 1,757,548 2,635,286 8,042,106 805,774 624,227 5,746,323 1,506,352 1,610,465 3,779,455 29,792,935 Local Government Shared Revenue Hotel Motel Tax - - - 387,500 1,099,937 - 1,277,388 - - - - - 2,764,825 Sub Total - - - 387,500 1,099,937 - 1,277,388 - - - - - 2,764,825 Grants Federal Grants 403,171 432,146 105,392 211,916 234,816 28,871 43,436 1,624,867 331,580 705,188 26,464 950,460 5,098,307 State Grants 42,699 - 578,677 24,999 120,763 - - - 244,746 1,569,783 115,145 838,770 3,535,582 Sub Total 445,870 432,146 684,069 236,915 355,579 28,871 43,436 1,624,867 576,326 2,274,971 141,609 1,789,230 8,633,889 Other Intergovernmental Staffing Agreements with County - - - - - 30,000 - - - - - - 30,000 Local Government Grants 0 - - - - - - - - - - - 0 Federal Seized Drug 11,138 4,479 4,696 7,496 - 1,000 - 949 34,436 - 6,841 18,831 89,867 State Seized Drug 6,742 1,080 - 5,027 5,831 8,484 534 2,135 1,488 4,700 2,101 - 38,123 Sub Total 17,881 5,560 4,696 12,523 5,831 39,484 534 3,084 35,924 4,700 8,942 18,831 157,990 Total Intergovernmental Revenue 1,238,871 2,241,818 1,394,933 2,394,486 4,096,632 8,110,462 2,127,131 2,252,178 6,358,573 3,786,023 1,761,016 5,587,516 41,349,640 For the Year Ended December 31, 2024 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, 2024 Licenses & Permits Business Business Licenses 23,545 27,329 16,703 16,022 9,716 4,777 4,886 3,221 2,079 1,447 535 890 111,148 Taxi Cab Licensing 76 55 - 491 575 21 - 55 359 530 108 76 2,346 Sub Total 23,621 27,384 16,703 16,513 10,291 4,798 4,886 3,276 2,438 1,977 643 966 113,494 Nonbusiness Lawn Parking 135 135 90 90 90 45 1,478 2,794 4,447 430 397 1,561 11,692 Engineering 9,170 13,720 5,135 6,805 22,015 6,605 10,155 23,720 10,995 16,255 5,045 7,455 137,075 Right-of-Way Closures - 150 150 475 75 350 475 125 200 100 150 - 2,250 Park Food Sales Permit 26 - 53 26 113 116 285 113 - 53 53 79 915 Fire Dept-Building Plan Review 988 1,731 2,830 1,659 2,048 1,565 1,460 2,482 2,256 1,920 - 1,461 20,400 Building Department 101,252 145,363 166,368 164,597 678,119 377,347 260,675 296,358 446,521 389,231 289,591 540,442 3,855,863 SBARC - Pet Licenses 1,235 2,035 2,715 1,810 2,100 1,585 1,715 1,385 2,110 1,445 1,715 1,765 21,615 Sub Total 112,807 163,134 177,340 175,462 704,559 387,613 276,243 326,976 466,529 409,434 296,951 552,763 4,049,810 Total Licenses & Permits 136,427 190,518 194,044 191,975 714,850 392,411 281,129 330,252 468,966 411,410 297,594 553,729 4,163,304 Charges for Services General Government Plan Commission Charges - - 100 - 300 250 550 750 150 450 (1,200) - 1,350 341003 - Charges for Svcs - General Govt - Alley Vaca ChargesAlley Vaca Charges - - - - - - - - - - 1,200 - 1,200 Copies of Public Records - - - - - - - - - - - - - Blueprints/Copies - - - - - - - - - - - - - Historic Preserv Certificate of Approval 40 160 60 80 340 200 360 160 120 520 220 80 2,340 IT Services - - - - - - - - - - - - - Sub Total 40 160 160 80 640 450 910 910 270 970 220 80 4,890 Public Safety Accident Report Copies 7,095 7,091 6,924 6,416 8,029 7,472 3,815 6,977 6,819 4,480 10,390 6,872 82,380 Gun Permit Applications - - - - - - - - - - - - - Traffic Signal Maintenance 4,929 990 7,646 15,458 6,870 7,376 16,112 10,066 4,818 6,924 16,073 5,916 103,179 EMS Special Event Coverage - 10,839 1,500 54,910 - 7,685 - - 37,610 28,258 64,293 179,811 384,906 Regional Academy Tuition 6,350 4,100 1,200 - 1,236 - 225 1,750 - 1,000 - - 15,861 River Rescue School Tuition 38,000 23,200 8,000 10,400 (800) 19,900 4,000 - - 850 18,700 15,300 137,550 Fire Training Center Tuition 45,309 - - - - - 24,744 - - - - - 70,054 Emergency Medical Service 434,664 467,495 343,485 373,207 314,478 388,437 391,188 269,660 315,971 335,736 294,965 445,226 4,374,510 Medicaid Reimbursements - - - 468,821 - - - - - - - - 468,821 EMS for County 172,657 172,857 172,457 172,657 172,657 172,657 172,657 175,657 172,657 172,657 - 342,314 2,071,884 Hazmat Charges - 1,745 - - - 4,398 - - - - - 18,840 24,983 Police Special Event Coverage - - - - - - 1,481 - 12,267 - - - 13,749 Crime Lab Services 950 788 75 1,463 913 125 950 2,088 - 313 - 238 7,900 EMS Late Payment Interest - - - - 5 8 - - - - - - 12 Misc Revenue - - - - - - - - - (28) - - (28) Sub Total 709,955 689,104 541,287 1,103,331 503,387 608,057 615,174 466,197 550,143 550,189 404,420 1,014,517 7,755,761 Highways & Streets Sale of Signs/Materials - - - - - - - - - - - - - Special Events - - - - - - - - - - - - - Sub Total - - - - - - - - - - - - - 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, 2024 Charges for Services Culture & Recreation Morris Performing Arts Center 37,451 70,449 81,052 104,117 85,279 63,697 34,468 47,947 37,637 20,822 26,504 107,965 717,389 Morris Performing Arts Center 6,948 18,813 25,396 21,291 15,365 9,559 9,174 1,596 8,008 3,682 2,450 20,818 143,098 Palais Royale Ballroom 14,469 7,715 12,200 16,104 12,883 18,020 8,617 10,734 9,276 8,815 3,566 25,067 147,465 Parks & Recreation 306,124 157,178 159,002 205,893 384,797 432,698 436,418 460,728 275,831 219,128 82,527 386,151 3,506,474 Lease of Coveleski Stadium - - - - - - - - - - - 23,212 23,212 Century Center 201,550 55,490 279,370 169,138 280,067 338,025 114,721 472,275 110,725 392,015 349,044 300,076 3,062,497 Sub Total 566,541 309,645 557,021 516,543 778,391 861,998 603,398 993,280 441,476 644,461 464,091 863,289 7,600,134 Health - Animal Care & Control Pet Impound Reclaim Fee 175 265 190 200 235 180 250 145 485 200 110 255 2,690 Pet Adoption Fees 1,020 1,865 2,072 1,820 920 1,427 1,169 2,497 1,771 1,355 965 1,097 17,978 Pick Up Fees 80 80 - 40 - 40 - 40 40 40 80 160 600 Pet Micro Chipping 370 100 420 280 260 195 220 180 500 320 320 320 3,485 Vet Expenses 135 10 640 164 306 486 340 220 530 220 192 175 3,418 Pet Euthanasia 20 120 80 40 140 20 20 80 260 80 120 160 1,140 Animal Surrenders 580 660 960 800 780 1,000 1,000 600 840 640 540 1,120 9,520 Cremation 135 375 775 495 195 435 885 - 630 435 360 930 5,650 Rabies Specimen Prep 30 - 60 - 60 30 - 90 30 30 30 120 480 Boarding - - 300 - - - - - - 50 50 30 430 Sub Total 2,545 3,475 5,497 3,839 2,896 3,813 3,884 3,852 5,086 3,370 2,767 4,367 45,391 Other DCI Staff Contracts - 12,500 51,740 64,237 1,250 100,155 158,153 - 103,674 6,250 1,250 206,679 705,889 Other Misc Charges for Services - - - - - - - - - - - - - Parking-Garages 61,523 6,931 18,525 23,048 9,946 4,199 10,741 41,001 13,380 27,822 - 3,630 220,745 Parking-Century Center 7,445 12,705 29,820 10,358 10,805 1,850 9,300 8,260 5,815 16,145 13,671 2,120 128,294 Central Services-Internal Customers 696,181 801,931 847,577 834,432 887,185 823,842 997,493 842,563 763,651 813,773 709,191 750,220 9,768,038 Central Services-External Customers 17,345 22,321 18,038 23,872 23,172 36,294 28,000 35,010 23,707 24,519 19,354 20,092 291,723 Employee & Employer Assessments 1,501,301 1,489,668 1,507,943 1,492,685 1,487,712 1,480,890 1,486,530 1,506,715 1,487,337 1,492,424 1,500,267 1,511,659 17,945,131 Sub Total 2,283,794 2,346,057 2,473,642 2,448,633 2,420,069 2,447,229 2,690,217 2,433,550 2,397,564 2,380,933 2,243,733 2,494,401 29,059,820 Sanitation Trash Collection/Residential 553,115 566,890 567,179 569,845 571,417 572,332 571,925 571,996 571,833 572,784 570,942 569,850 6,830,107 Trash Collection/Commercial 11,273 11,590 11,710 11,787 11,877 11,984 12,003 12,034 12,099 12,105 12,083 11,990 142,534 Trash Collection/Apt 2 Units 4,599 4,774 4,784 4,759 4,769 4,726 4,726 4,734 4,696 4,679 4,691 4,700 56,638 Trash Collection/Apt 3 Units 2,110 2,240 2,166 2,166 2,200 2,189 2,133 2,099 2,133 2,133 2,154 2,169 25,892 Trash Collection/Apt 4 Units 2,768 2,883 2,880 2,903 2,923 2,937 2,926 2,944 2,964 2,971 2,938 2,967 35,003 Trash Collection/Seniors - - - - - - - (6) - - - - (6) Trash Collection/Special Pickup 1,800 2,500 2,580 2,840 2,640 3,140 3,160 2,440 3,160 2,860 3,140 1,880 32,140 Trash Collection/Yard Waste Pickup 20 10 30 20 10 - 40 30 10 50 - 60 280 Misc/Additional Trash Totes (78) (324) (119) (398) (327) (685) (166) (379) (182) (154) (452) (224) (3,488) Misc/Return Trip Customer Error 1,060 670 980 920 1,000 750 1,050 1,430 1,310 780 1,190 1,490 12,630 Misc/Contamination Fee 100 10 - 365 1,550 1,820 1,315 2,445 2,170 1,910 1,760 1,125 14,570 Misc/Tote Replacement Fee 300 600 550 450 646 638 437 1,266 431 451 726 584 7,077 Misc/Trash Start Fee 2,394 3,130 3,250 4,170 3,750 3,890 4,020 4,280 4,220 3,630 3,810 3,640 44,184 Misc/Yard Waste Totes 96 139 144 120,513 121,956 122,930 123,358 123,961 124,077 124,496 124,418 124 986,212 Sub Total 579,558 595,112 596,134 720,341 724,410 726,650 726,925 729,275 728,920 728,694 727,400 600,353 8,183,773 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, 2024 Charges for Services Utilities - Water Metered Sales/Residential 647,022 674,977 666,739 662,756 687,093 801,822 824,636 857,802 912,586 761,417 679,621 672,850 8,849,322 Metered Sales/Commercial 192,796 202,383 203,755 205,960 213,301 233,361 238,594 243,925 240,624 228,717 207,701 204,718 2,615,835 Metered Sales/Industrial 25,663 28,776 28,940 29,095 30,400 35,287 33,821 35,957 34,186 33,632 30,639 29,197 375,593 Metered Sales/Multi Family 101,411 104,690 102,976 102,862 105,563 113,900 107,979 113,708 125,102 120,485 104,497 103,792 1,306,966 Bulk Sales/Olive St - - - - - - - - - - - - - Metered Sales/Institution 10,527 11,462 11,320 11,380 11,829 11,257 12,194 11,716 12,953 12,579 11,817 11,133 140,166 Public Fire Protection 219,246 224,763 227,197 227,841 229,439 229,171 229,369 230,722 231,587 230,969 229,521 228,547 2,738,371 Private Fire Protection 40,563 41,705 41,951 42,050 42,103 42,169 42,444 42,755 42,638 42,346 42,414 42,402 505,540 Sales to Public Authorities 30,812 31,927 33,431 34,360 42,288 49,656 51,850 51,076 50,739 47,084 36,255 30,805 490,281 Irrigation Sales 98 294 (483) (301) 174,151 241,804 323,293 355,764 395,008 272,303 32,546 15,820 1,810,297 Other Water/Misc Service 25,046 22,275 25,942 23,258 55,364 37,646 24,470 26,971 47,190 37,521 22,080 31,657 379,419 Backflow Prevention Insp. 10,575 17,675 17,275 14,600 14,750 14,875 11,300 12,625 16,400 15,400 14,225 16,775 176,475 Water Main Extension - - - - - - - - - - - - - Rents From Water Property - - - - - - - - - - - - - Revenue From Cut Off Fees 375 - 1,725 150 525 225 600 600 375 300 75 150 5,100 Penalties (Forfeit Disc.) 9,765 7,833 7,508 9,295 8,772 8,877 10,887 9,150 10,584 10,744 9,281 10,649 113,343 Water Leak Insurance 88,776 88,686 88,539 88,720 94,999 95,066 95,112 95,208 95,351 95,426 89,792 89,596 1,105,272 System Development Fee 4,283 863 1,291 8,558 54,728 3,428 25,872 1,718 3,001 8,344 863 3,352 116,300 Sub Total 1,406,957 1,458,310 1,458,105 1,460,583 1,765,304 1,918,542 2,032,421 2,089,695 2,218,323 1,917,266 1,511,327 1,491,444 20,728,278 Utilities - Sewage Metered Sales/Residential 1,870,114 1,871,723 1,856,064 1,878,839 1,921,483 1,921,306 1,903,518 1,908,177 1,917,451 1,898,835 1,883,496 1,883,681 22,714,687 Metered Sales/Commercial 655,983 687,408 589,277 741,647 655,783 713,827 618,300 760,367 742,823 782,770 670,012 706,990 8,325,185 Metered Sales/Industrial 454,204 439,034 363,175 459,659 473,927 511,008 476,148 493,876 559,521 528,496 505,036 335,176 5,599,260 Metered Sales/Multi Family 267,814 272,266 267,406 288,279 289,157 284,205 279,457 278,745 284,542 278,950 272,871 274,182 3,337,874 Metered Sales/Institution 28,385 29,460 29,234 29,865 30,462 29,029 29,005 29,106 31,766 31,633 29,973 28,668 356,586 Sales to Public Authority 83,071 86,314 88,842 87,040 102,121 109,830 110,734 105,147 117,026 108,852 92,145 89,078 1,180,199 Wholesale Meter/New Carlisle - - - - - - - - - - - - - Penalties (Forfeit Disc.) 57,122 47,831 44,102 54,953 73,727 55,173 84,023 51,742 59,801 55,585 50,447 63,582 698,088 Dumping Fees 2,607 2,299 3,021 4,237 3,971 3,059 4,351 5,035 5,016 7,515 8,151 5,928 55,189 Laboratory Service Fees 1,950 - 3,900 1,950 1,950 1,950 920 3,900 - - 1,950 7,890 26,360 Discharge Permit Fees 1,250 2,000 - 1,500 1,750 2,250 25,750 - 2,100 - - - 36,600 System Development Fee 11,996 2,080 4,141 19,599 63,910 6,202 135,530 3,111 8,263 19,083 1,050 206,119 481,082 346113 - Charges for Svcs-Utilities-Sewage-System Dev Finance ChargeSystem Development Finance Charge - - - - 72,135 2,061 (74,196) - - - - - - 346114 - Charges for Svcs-Utilities-Sewage-Sewer ExtensionSewer Extension - - - - - 67 33 33 33 33 33 33 267 Sewer Repair Insurance 49,291 49,203 49,122 49,229 49,512 49,401 49,255 49,294 49,386 49,476 49,361 49,306 591,837 Sewer Repair Deductible 10,793 10,608 13,896 8,515 10,020 9,459 9,713 9,469 9,613 10,761 10,043 12,070 124,962 Misc Revenues - - - - - - - - - - - - - UAP Assistance Fee 84,036 84,097 84,192 84,368 84,710 84,696 84,679 84,745 84,560 84,591 84,644 84,609 1,013,927 UAP Credit (Contra) (60,336) (60,553) (61,684) (64,517) (66,707) (64,268) (59,257) (60,003) (60,193) (59,558) (60,019) (62,083) (739,178) RINS Credits - - 8,171 8,018 8,189 - - - - - - 37,014 61,392 Disconnect Program Fee - - - - - - - - - 885 - - 885 346124 - Charges for Svcs-Utilities-Sewage-Unmetered Sewer FeeUnmetered Sewer Fee 24,062 22,987 23,806 23,743 29,373 24,152 24,429 24,652 24,344 24,530 25,730 24,648 296,456 Sub Total 3,542,340 3,546,757 3,366,665 3,676,923 3,805,473 3,743,407 3,702,392 3,747,396 3,836,051 3,822,438 3,624,924 3,746,891 44,161,658 Utilities - Other Storm Water Fees 92,626 105,123 101,294 101,450 102,161 102,589 102,282 102,676 102,634 102,669 101,764 101,822 1,219,090 Clean Air/ReLeaf (Leaf Pickup) 37,890 37,812 37,759 37,811 37,930 38,054 37,996 38,089 38,083 38,110 37,901 37,906 455,341 Sub Total 130,516 142,936 139,053 139,261 140,092 140,643 140,277 140,765 140,717 140,779 139,665 139,728 1,674,431 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, 2024 Charges for Services Organic Resources Yard Waste Drop-Off 1,395 3,403 10,793 18,562 18,549 15,260 20,178 20,376 16,239 17,636 21,992 7,689 172,072 Mulch/Compost Sales 30 323 4,620 16,345 18,284 5,330 1,299 2,094 1,107 4,053 3,415 755 57,655 Sub Total 1,425 3,726 15,413 34,907 36,834 20,590 21,477 22,470 17,346 21,689 25,407 8,445 229,727 Total Charges for Services 9,223,671 9,095,283 9,152,977 10,104,441 10,177,496 10,471,378 10,537,074 10,627,389 10,335,896 10,210,789 9,143,954 10,363,515 119,443,862 Fines, Forfeitures, & Fees General Ordinance Violation - - - - - - - - - - - - - Bad Checks Fines - - - 12 - - - 12 - 12 24 - 60 Credit Reports - - - - - - - - - - - - - Court Fees - 1,253 - - 1,869 - - 260 - 3,551 - - 6,933 Plan Commission Application Fee 2,100 2,800 1,700 3,800 1,600 1,000 1,300 3,000 2,400 1,400 1,550 1,675 24,325 Zoning Appeals Application Fee 900 1,625 1,425 1,925 950 975 1,725 2,450 1,375 425 525 1,650 15,950 Zoning Admin Fees 1,050 1,270 2,170 1,670 950 1,330 1,500 2,320 2,270 1,500 1,080 2,660 19,770 Zoning Admin Fines - - - 38 38 38 38 38 47,464 38 38 38 47,764 Tax Abatement Admin Fees 1,446 - 1,829 1,834 150 - 250 2,253 - 5,088 250 1,359 14,459 Test Filling Fees 200 500 450 850 550 600 450 150 450 600 550 350 5,700 Econ Dev-CDBG Loan Late Fees - - - - - - - - - - - - - 351400 - Fines/Forfeitures/Fees-Fees-Building CollectionsBuilding Collections - 64 - - 650 8,277 257 - 1,288 - 75 - 10,610 Sub Total 5,696 7,511 7,574 10,129 6,757 12,219 5,520 10,483 55,246 12,614 4,092 7,732 145,571 Code Enforcement Vacant Bldg Registration - - - 300 - - - - 300 - - - 600 Landlord Registration Fee 35 55 15 5 25 15 40 55 85 20 - 175 525 Rental Unit Safety Fees 10,250 5,750 9,250 16,750 79,250 25,750 9,000 99,450 20,500 8,563 3,000 14,750 302,263 Demolition & Boarding 2,162 1,976 1,728 1,562 2,160 730 699 20,660 181 401 433 1,677 34,370 Collections - 278 - - - 2,913 - - - - - 176 3,367 Environmental Violations 7,643 10,486 5,490 7,261 7,361 7,330 17,526 15,629 15,143 7,627 17,303 15,324 134,124 Ordinance Violation 2,319 8,038 3,768 7,057 19,946 15,090 4,526 3,274 9,411 1,977 3,394 7,549 86,350 Animal Ordinance Violation 1,255 169 1,804 1,150 2,100 226 1,225 156 2,530 158 1,423 3,667 15,865 Forfeitures-Civil Penalties - - - - - 1,225 - 4,000 - - - 4,000 9,225 Sub Total 23,665 26,751 22,056 34,086 110,842 53,281 33,016 143,224 48,149 18,746 25,553 47,319 586,688 Parking Street Parking Fines 6,480 7,100 5,060 5,050 7,460 5,730 8,860 6,494 7,550 9,110 7,780 7,555 84,229 Public Safety False Alarms Fine 8,267 10,508 1,089 1,909 1,494 1,629 5,008 5,027 8,732 4,948 4,640 7,546 60,796 Noise Ordinance - 2,500 - - - - 2,500 50 - - - - 5,050 Curfew Violation - - 100 - - 25 25 - - 50 - - 200 Chronic Problem Property - - - - - - - - - - - - - Impound Towing Fees 2,000 840 1,470 663 650 680 920 980 640 870 320 824 10,857 Sub Total 10,267 13,848 2,659 2,571 2,144 2,334 8,453 6,057 9,372 5,868 4,960 8,370 76,902 Total Fines, Forfeitures, & Fees 46,109 55,210 37,349 51,836 127,202 73,564 55,848 166,258 120,318 46,338 42,384 70,975 893,391 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, 2024 Other Income Miscellaneous Revenue Miscellaneous Revenue 108,011 (9,877) (1,015) 8,894 353,175 61,937 12,000 2,432,132 156,197 5,243 1,907 595,668 3,724,272 Sale of Scrap Metal 49 3,594 1,988 3,726 2,512 1,858 2,536 885 2,124 1,205 - - 20,477 Bond Interest Rebate - - - - - - - - - 41,671 - 31,948 73,619 Bosch Principal Income - - - - - - - - - - - - - Bosch Interest Income IDFA - - - - - - - - - - - - - Origination Fees 1,000 600 - 2,094 - - 4,065 2,500 3,500 750 - 9,000 23,509 Loan Servicing Fees 1,820 14,464 3,515 8,736 13,330 1,423 9,798 13,090 6,342 7,519 - 6,528 86,566 Sub Total 110,881 8,781 4,488 23,450 369,017 65,218 28,399 2,448,607 168,162 56,387 1,907 643,144 3,928,442 Bank Account Interest 1,285,281 1,178,725 1,016,107 973,815 660,396 2,074,450 861,314 2,331,284 1,464,808 1,510,424 1,739,720 1,707,822 16,804,146 Rental of Property 10,895 13,701 6,028 14,066 7,503 17,256 - 14,430 21,828 20,805 5,000 17,056 148,569 Donations 2,334 1,496 1,771,797 9,363 698 6,612,554 2,966 102,397 3,197,165 6,902 1,959 1,764,566 13,474,196 3rd Party Revenue Cable TV Franchise Fees - 132,654 - - 128,420 - - 121,079 - - 40,000 74,640 496,793 Video Franchise Fees - - - 22,959 20,629 - - 19,594 - - 2,961 - 66,143 Sub Total - 132,654 - 22,959 149,049 - - 140,673 - - 42,961 74,640 562,936 Total Other Income 1,409,390 1,335,357 2,798,420 1,043,653 1,186,662 8,769,478 892,679 5,037,392 4,851,963 1,594,518 1,791,547 4,207,228 34,918,289 Reimbursements Miscellaneous Reimbursements 47,925 211,656 3,063 17,072 46,756 120,221 6,268 69,318 146,268 80,960 1,180 226,959 977,646 Insurance Claim 17,943 26,560 44,328 37,029 25,870 50,168 51,059 33,646 57,335 13,052 15,843 (177,416) 195,418 IT Services 66,934 441 972 452 442 350 - - - - - - 69,590 Travel Reimbursement - - - - - - - - - - - - - Lamppost Program - - - 2,750 3,300 1,295 - - - - - - 7,345 Energy Rebates - - - - - - - - - - - - - Repair Reimbursement 120 75 1,041 75 165 75 75 75 225 - 75 150 2,151 Salary/Overtime Reimb 7,493 4,749 2,959 5,317 5,437 2,978 - 6,002 4,947 312,807 113,402 - 466,091 Diesel Tax Rebate 21,587 - - - 3,356 7,217 - 11,659 - 7,414 4,214 - 55,448 Pharmacy Rebates 75,516 72,250 74,738 134,395 72,446 158,032 72,446 72,311 72,784 79,373 73,189 73,527 1,031,006 Beck's Lake Reimbursement - - - - - - - - - - - - - EPA Professional Services - - - - - - - - - - - - - Morris Advertising - - - - - - - - - 750 750 - 1,500 Morris Advertising - - - - - - - - - - - - - - Total Reimbursements 237,519 315,733 127,100 197,090 157,772 340,336 129,847 193,010 281,558 494,356 208,654 123,220 2,806,194 Other Sources Interfund Transfers & Fixed Cost Allocations Interfund Transfers In 5,383,659 3,369,609 2,019,951 1,700,951 1,819,780 2,013,060 4,221,492 6,356,592 1,809,420 6,004,420 7,956,593 8,685,096 51,340,621 PILOT 3,024,351 12,258 12,258 12,258 12,258 12,258 3,024,351 12,258 12,258 12,258 (122,580) - 6,024,186 Administration Cost Allocation 793,417 793,417 793,417 793,417 793,417 793,417 793,417 793,417 793,417 793,417 793,417 793,417 9,521,000 IT Cost Allocation 1,091,691 1,091,691 1,091,691 1,091,691 1,091,691 1,091,691 1,091,691 1,091,691 1,091,691 1,091,691 1,091,691 1,091,691 13,100,296 Liability Insurance Allocation 303,333 303,333 303,333 303,333 303,333 303,333 303,333 303,333 303,333 303,333 303,333 303,333 3,639,999 Payroll Cost Allocation 197,090 197,090 197,090 197,090 197,090 197,090 197,090 197,090 197,090 197,090 197,090 197,090 2,365,077 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 134,688 134,688 134,688 134,688 134,688 134,688 134,688 134,688 134,688 134,688 134,688 134,688 1,616,250 Sub Total 10,941,562 5,915,419 4,565,760 4,246,760 4,365,589 4,558,870 9,779,394 8,902,402 4,355,230 8,550,230 10,367,565 11,218,648 87,767,429 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, 2024 Other Sources Sale of Assets Sale of Capital Assets - - - - - - - 248,722 - - - - 248,722 Sale of Non-Capital Assets - - - - - - - 37,746 - - - - 37,746 Sale of Property - 8,935 - - - - - 100 - 900 2,000 17,866 29,801 Other Damage Reimbursement - - - - - - - - - - - - - Vehicle Damage Reimbursement - - - - - - - - - - - - - Hydrant Damage Reimbursement - 386 - - - - 6,347 371 - - - 416 7,520 Sub Total - 9,321 - - - - 6,347 286,939 - 900 2,000 18,282 323,789 Issuance of Debt Capital Lease Proceeds - - - - - - 10,159,750 - - - - - 10,159,750 Bond Proceeds - - - (335,958) (414,630) 55,498,381 24,448,523 - - - (104,619) 991,303 80,083,000 Premium on Bonds - - - - - 706,002 - - - - - - 706,002 Sub Total - - - (335,958) (414,630) 56,204,383 34,608,273 - - - (104,619) 991,303 90,948,752 Refunds Refunds 1,151 3,269 300 778 - 7,451 1,542 1,326 1,511 - - 695 18,022 Specific Stop Loss - - - - - - - - - - - - - Utility Receipts Tax Refund - - - - - - - - - - - - - Sub Total 1,151 3,269 300 778 - 7,451 1,542 1,326 1,511 - - 695 18,022 Other Sale of Property Held for Resale - - - - - - - - - - - - - Interfund Loan - Principal Income - 71,390 - - - - - 54,739 - - - - 126,129 Interfund Loan - Interest Income - 6,679 - - - - - 5,707 - - - - 12,386 Other Loan - Principal Income 122 231,051 (129,648) (50,949) 49,559 (61,211) (197,732) 118,128 39,573 116,155 1,216,305 (101,001) 1,230,353 Other Loan - Interest Income 42,326 41,054 37,967 35,590 41,586 38,551 41,831 44,715 44,064 53,320 39,807 36,694 497,503 Sub Total 42,448 350,173 (91,681) (15,359) 91,144 (22,661) (155,901) 223,288 83,637 169,475 1,256,112 (64,307) 1,866,370 Total Other Sources 10,985,161 6,278,182 4,474,380 3,896,221 4,042,104 60,748,043 44,239,655 9,413,956 4,440,378 8,720,605 11,521,058 12,164,621 180,924,362 Revenue Total 26,730,426 22,965,379 21,632,481 21,332,980 30,330,444 153,862,952 61,716,643 31,473,714 30,310,932 28,717,317 28,219,485 86,773,921 544,066,674 City of South Bend 2024 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 55,895,188 14,471,413 3,893,554 49,885 280,315 5,738,387 10,608 11,206,787 2,176,000 1,982,977 3,352,743 2,205,727 6,599,186 107,862,770 - Special Revenue Funds - 102 Rainy Day - - - - - - - - - - 460,870 - - 460,870 201 Parks & Recreation 13,118,405 - 827,072 - 915 3,506,474 - - 68,750 - 463,113 125,725 6,000,000 24,110,453 202 Motor Vehicle Highway - - 3,196,691 - 2,250 103,179 - 167,318 2,670,000 - 147,816 182,582 7,400,000 13,869,835 209 Studebaker-Oliver Revitalizing Grants - - - - - - - - - - 26,294 - - 26,294 210 Economic Development State Grants - - - 67,698 - - - - - - - - - 67,698 211 Dept of Community Investment Operating - - - - - 407,740 122,280 - - - 365 39,424 3,872,000 4,441,809 212 Dept of Community Investment Grants - - - 1,903,440 - - - - - - - 85,985 - 1,989,425 216 Police State Seizures - - 38,123 - - - - - - - 11,348 - - 49,471 217 Gift, Donation, Bequest - - - - - - - - - 3,561,983 186,739 - - 3,748,722 218 Police Curfew Violations - - - - - - - - - - - - - - 219 Unsafe Building - - - - - - 94,394 - - - 37,818 - - 132,212 220 Law Enforcement Continuing Education - - - 553,924 - 111,828 83,835 - - - 26,498 22,432 - 798,517 221 Rental Units Regulation - - - - - - 302,788 - - - 10,924 - - 313,712 227 Loss Recovery - - - 991,612 - - - - - - 108,013 - - 1,099,626 230 Code Enforcement Fund - - - - 21,615 45,391 189,507 - 300,000 - 5,887 9,492 4,452,200 5,024,091 249 Local Income Tax - Public Safety - 13,856,678 - - - - - - - - 307,287 - - 14,163,965 251 Local Road & Street - - 2,063,246 333,546 - - - - - - 41,630 - - 2,438,422 257 LOIT Special Distribution - - - - - - - - - - 2,573 - - 2,573 258 Human Rights Federal Grants - - - 380,140 - - - - - - 6,723 - - 386,863 263 American Rescue Plan - - - - - - - - - - 187,279 - - 187,279 264 COVID-19 Response - - - 197,789 - - - - - - - - - 197,789 265 Local Road & Bridge Grant - - - 1,111,750 - - - - - - 27,984 - - 1,139,734 266 MVH Restricted Fund - - 3,196,691 - - - - - - - 44,973 - - 3,241,664 273 Morris PAC / Palais Royale Marketing - - - - - - - - - - - - - - 274 Morris PAC Self-Promotion - - - - - - - - - - - - - - 280 Police Block Grants - - - - - - - - - - - - - - 289 Haz-Mat - - - - - 24,983 - - - - 1,478 - - 26,461 291 Indiana River Rescue - - - - - 137,522 - - - - 20,875 - - 158,396 294 Regional Police Academy - - - - - - - - - - - - - - 295 COPS MORE Grant - - - - - - - - - - - - - - 299 Police Federal Drug Enforcement - - 89,867 - - - - - - - 2,951 - - 92,818 404 Local Income Tax - Certified Shares - - - - - - - - - - 50,894 4,289 - 55,183 408 Local Income Tax - Economic Development - 19,485,677 - 0 - - - - - - 1,248,961 393,911 - 21,128,549 410 Urban Development Action Grant - - - - - - - - - - 2,800 - - 2,800 655 Project ReLeaf - - - - - 455,341 - - - - 21,275 - - 476,616 705 Police K-9 Unit - - - - - - - - - - - - - - 730 City Cemetery - - - - - - - - - - 1,277 - - 1,277 731 Bowman Cemetery - - - - - - - - - - 20,081 - - 20,081 754 Industrial Revolving Fund - - - - - - - - - - 178,664 1,770,916 - 1,949,580 Total Special Revenue Funds 13,118,405 33,342,355 9,411,688 5,539,899 24,780 4,792,457 792,803 167,318 3,038,750 3,561,983 3,653,390 2,634,755 21,724,200 101,802,783 Debt Service Funds 312 2017 Parks Bond Debt Service 1,133,782 - 58,349 - - - - - - - 2,341 - - 1,194,473 350 2018 Fire Station #9 Bond Debt Service - - - - - - - - - - - - 341,332 341,332 672 Century Center Energy Conservation Debt Svc - - 221,437 - - - - - - - 5,377 73,619 212,073 512,506 752 South Bend Redevelopment Authority - - - - - - - - - - 17,969 - 9,388,500 9,406,469 755 South Bend Building Corporation - - - - - - - - - - 2,641 - 1,440,000 1,442,641 756 2015 Smart Streets Bond Debt Service - - - - - - - - - - 91 - 1,712,500 1,712,591 757 2015 Parks Bond Debt Service - - - - - - - - - - 5,695 - 398,819 404,514 760 2017 Eddy Street Commons Bond Debt Service - - - - - - - - - - 188 - 1,941,375 1,941,563 City of South Bend 2024 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 Total Debt Service Funds 1,133,782 - 279,786 - - - - - - - 34,303 73,619 15,434,599 16,956,089 Capital Funds 287 Fire Department Capital - - - - - 2,071,884 - - 2,745,000 - 49,098 32,394 - 4,898,376 401 Coveleski Stadium Capital - - - - - 23,212 - - - - 24 - 19,000 42,236 406 Cumulative Capital Development 664,179 - 41,911 - - - - - - - 7,224 - - 713,315 407 Cumulative Capital Improvement - - 167,350 - - - - - - - 10,797 - - 178,147 412 Major Moves Construction - - - 9,705 - - - - - - 60,055 138,514 - 208,274 413 Professional Sports Convention Development Area - - 6,363,342 - - - - - - - 125,958 - - 6,489,300 416 Morris Performing Arts Center Capital - - - 1,500,000 - - - - - 6,200,000 258 - - 7,700,258 450 Palais Royale Historic Preservation - - - - - 18,482 - - - - 5,587 - - 24,069 451 2018 Fire Station #9 Bond Capital - - - - - - - - - - 13,352 - - 13,352 453 2018 Zoo Bond Capital - - - - - - - - - - - - - - 455 2021 Infrastructure Bond Capital - - - - - - - - - - 27,842 - - 27,842 471 2017 Parks Bond Capital - - - - - - - - - - 41,824 - - 41,824 750 Equipment/Vehicle Leasing - - - - - - - - - - - - - - 759 2017 Eddy Street Commons Bond Capital - - - - - - - - - - 1 - - 1 Total Capital Funds 664,179 - 6,572,603 1,509,705 - 2,113,579 - - 2,745,000 6,200,000 342,020 170,908 19,000 20,336,994 Enterprise Funds 600 Consolidated Building Fund - - - - 3,855,863 - 16,310 - - - 116,879 9,196 - 3,998,248 601 Parking Garages - - - - - 220,745 73,669 - - - 18,667 - - 313,081 602 Morris Performing Arts Center Operations - - - - - 860,486 - - - 12,258 16,595 168,367 - 1,057,707 610 Solid Waste Operations - - - - - 8,183,773 - - - - 25,610 3,739 - 8,213,121 611 Solid Waste Capital - - - - - - - - 2,200,000 - 42,274 - 933,000 3,175,274 620 Water Works Operations - - - - - 20,611,978 - 1,652,888 - - 396,484 22,997 - 22,684,348 622 Water Works Capital - - - - - 116,300 - - 10,743,000 - 498,140 9,200 - 11,366,639 624 Water Works Customer Deposit - - - - - - - - - - 54,661 - - 54,661 625 Water Works Sinking (Debt Service) - - - - - - - - - - 99,807 - 64,246 164,053 626 Water Works Bond Reserve - - - - - - - - - - 60,326 - 74,823 135,149 629 Water Works Operations & Maintenance Reserve - - - - - - - - - - 123,169 - - 123,169 640 Sewer Repair Insurance - - - - - 716,799 - - - - 66,591 - - 783,390 641 Sewage Works Operations - - - - - 43,131,227 - 403,429 - - 1,062,197 144,263 - 44,741,115 642 Sewage Works Capital - - - - - 543,359 - - - - 468,545 4,692 - 1,016,596 643 Sewage Works Operations & Maintenance Reserve - - - - - - - - - - 233,504 - - 233,504 649 Sewage Sinking (Debt Service) - - - - - - - - - - 238,095 - 2,803,411 3,041,506 653 Sewage Debt Service Reserve - - - - - - - - - - 231,652 - 409,201 640,853 654 Sewage Works Customer Deposit - - - - - - - - - - 57,810 - - 57,810 667 Storm Sewer Fund - - - - - 1,219,090 - - - - 73,405 - - 1,292,496 670 Century Center Operations - - 1,275,000 - - 3,183,581 - 71,905 - - 12,050 7,441 - 4,549,977 671 Century Center Capital - - 133,000 - - - - - - - 41,706 - - 174,706 Total Enterprise Funds - - 1,408,000 - 3,855,863 78,787,338 89,980 2,128,222 12,943,000 12,258 3,938,168 369,895 4,284,681 107,817,405 Internal Service Funds 222 Central Services - - - - 2,346 10,059,761 - 160,000 - - - 110,664 1,500,000 11,832,771 224 Central Services Capital - - - - - - - - - - - - - - 226 Liability Insurance - - - - - - - 3,639,999 - - 268,908 85,678 - 3,994,584 278 Police Take Home Vehicle - - - - - 72,260 - - - - 35,245 - - 107,505 279 IT / Innovation / 311 Call Center - - - - - - - 13,100,296 - 19,000 219,189 118,344 - 13,456,829 711 Self-Funded Employee Benefits - - - - - 17,565,025 - - - - 398,292 1,031,006 - 18,994,322 713 Unemployment Compensation - - - - - 8,566 - - - - 731 - 23,000 32,298 714 Parental Leave Fund - - - - - 299,279 - - - - 30,026 - - 329,305 City of South Bend 2024 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 Total Internal Service Funds - - - - 2,346 28,004,892 - 16,900,295 - 19,000 952,391 1,345,691 1,523,000 48,747,614 Fiduciary Funds 701 Fire Pension - - 3,920,895 - - - - - - - 13,928 (44) - 3,934,778 702 Police Pension - - 6,063,837 - - - - - - - 20,525 - - 6,084,363 Total Fiduciary Funds - - 9,984,732 - - - - - - - 34,454 (44) - 10,019,141 Total City Funds 70,811,554 47,813,768 31,550,362 7,099,488 4,163,304 119,436,652 893,391 30,402,622 20,902,750 11,776,219 12,307,469 6,800,551 49,584,666 413,542,796 Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area 20,520,362 - 385,000 1,534,401 - 7,210 - - - 100,000 1,062,628 357,110 6,741,141 30,707,852 422 TIF - West Washington 610,117 - - - - - - - - - 61,654 - - 671,771 429 TIF - River East Development Area (NE Dev) 8,221,833 - - - - - - - - - 680,566 2,406,481 - 11,308,880 430 TIF - Southside Development Area #1 3,445,271 - - - - - - - - - 381,990 - - 3,827,261 435 TIF - Douglas Road 346,093 - - - - - - - - - 30,035 - - 376,129 436 TIF - River East Residential Area (NE Res) 7,798,613 - - - - - - - - - 327,534 - - 8,126,147 Total Tax Increment Financing Funds 40,942,289 - 385,000 1,534,401 - 7,210 - - - 100,000 2,544,408 2,763,591 6,741,141 55,018,040 Redevelopment Funds 433 Redevelopment General - 21 750,388 - - - - - - 1,597,977 141,217 - - 2,489,603 439 Certified Technology Park - - - - - - - - - - 471 - - 471 452 2018 TIF Park Bond Capital - - - - - - - - - - 43,300 - - 43,300 454 Airport Urban Enterprise Zone - - - - - - - - - - 17,336 - - 17,336 456 2023 South Bend RDA Lease Rental Revenue Bonds - Series A - - - - - - - - - - 908,612 120,181 - 1,028,793 457 South Bend RDA Lease Rental Revenue Bonds of 2023, Series B - - - - - - - - 24,480,000 - 31,843 - - 24,511,843 458 2024 RDA Bond Proceeds (Four Winds) - - - - - - - - 45,566,002 - 648,774 - - 46,214,776 Total Redevelopment Funds - 21 750,388 - - - - - 70,046,002 1,597,977 1,791,552 120,181 - 74,306,121 Debt Service Funds 315 Airport 2003 Debt Reserve - - - - - - - - - - 43,769 - - 43,769 328 SBCDA 2003 Debt Reserve - - - - - - - - - - 73,175 - - 73,175 351 2018 TIF Park Bond Debt Service - - - - - - - - - - 43,753 - - 43,753 352 2019 South Shore Double Tracking Debt Service - - - - - - - - - - 3 - 1,039,000 1,039,003 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - - - - 16 - - 16 Total Debt Service Funds - - - - - - - - - - 160,716 - 1,039,000 1,199,716 Total Redevelopment Commission Funds 40,942,289 21 1,135,388 1,534,401 - 7,210 - - 70,046,002 1,697,977 4,496,676 2,883,772 7,780,141 130,523,877 Grand Total 111,753,843 47,813,789 32,685,750 8,633,889 4,163,304 119,443,862 893,391 30,402,622 90,948,752 13,474,196 16,804,146 9,684,323 57,364,807 544,066,674 Revenue Type 2024 Actual Revenue Percent of Total Charges for Services 119,443,862$ 21.95% Interfund Transfers / Allocations 87,767,429 16.13% Property Taxes 111,753,843 20.54% Local Income Taxes 47,813,789 8.79% Other Taxes 32,685,750 6.01% Debt Proceeds 90,948,752 16.72% Grants/ Intergov. 8,633,889 1.59% Other Income 14,741,017 2.71% Donations 13,474,196 2.48% Interest Earnings 16,804,146 3.08% Total 544,066,674$ 100.00% City of South Bend 2024 Revenue Summary Revenue by Type 21.95% Charges for Services 16.13% Interfund Transfers / Allocations 20.54% Property Taxes 8.79% Local Income Taxes 6.01% Other Taxes 16.72% Debt Proceeds 1.59% Grants/ Intergov. 2.71% Other Income 2.48% Donations 3.08% 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 2023/pay 2024 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 70,811,554 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 40,942,289 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$ 111,753,843$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 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 6,024,186 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$ 6,024,186$ 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 $20 M $40 M $60 M $80 M $100 M $120 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Property Tax Collections Tax Increment Financing (TIF) Civil City 0 $1 M $2 M $3 M $4 M $5 M $6 M $7 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Payment in Lieu of Taxes (PILOT) Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual Economic Development 8,177,352 8,796,821 9,031,709 9,594,602 10,433,361 10,720,959 11,597,226 12,123,599 12,597,307 12,065,405 17,660,862 19,485,677 Certified Shares 7,711,609 8,483,839 8,754,940 9,275,956 10,267,404 10,805,515 12,148,294 12,440,774 12,912,855 8,933,585 14,189,571 14,471,413 Public Safety 5,892,386 6,380,029 6,466,190 6,791,160 7,467,618 8,381,554 8,560,555 8,766,330 9,094,317 8,705,124 12,690,915 13,856,678 Redevelopment 135,330 161,972 104,972 178,067 191,861 124,929 70,356 8,775 1,099 92 352 21 Supplemental - - - - - 2,679,602 2,267,292 3,558,459 1,131,137 1,760,616 - - Total 24,507,308$ 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$ 47,813,789$ 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 $10 M $20 M $30 M $40 M $50 M $60 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Local Income Taxes Supplemental Redevelopment Public Safety Certified Shares EconomicDevelopment Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual Motor Vehicle Highway 3,006,122 3,682,329 3,679,371 3,640,561 3,829,167 4,717,972 2,176,158 1,919,245 2,121,120 2,169,747 2,227,697 2,163,565 MVH Restricted Fund - - - - - - 2,176,158 1,919,245 2,121,120 2,169,747 2,227,697 2,163,565 Local Road & Street 1,001,871 1,017,383 1,045,516 1,046,446 1,334,565 1,827,580 1,858,579 1,781,618 1,939,498 2,003,475 2,040,961 2,063,246 Total 4,007,993$ 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$ 6,390,377$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 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 1,033,125 MVH Restricted Fund - - - - - - 1,032,893 1,065,913 1,083,009 964,795 1,046,526 1,033,125 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$ 2,066,250$ 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 2022 2023 2024 Gasoline Tax Local Road & Street MVH Restricted Fund Motor Vehicle Highway 0 $0.5 M $1.0 M $1.5 M $2.0 M $2.5 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Wheel Tax MVH Restricted Fund Motor Vehicle Highway Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual SCBDA General Fund 398,500 200,000 - - - - - - - - - - Cumulative Capital Impr. 150,000 150,000 150,000 150,000 150,000 - - - - - - - River West TIF - - 492,000 396,000 394,000 395,000 395,000 381,500 383,000 200,000 385,000 385,000 Century Center Operating 1,313,436 1,343,450 1,313,450 1,313,450 1,275,000 1,275,000 1,275,000 956,250 637,500 1,675,000 1,275,000 1,275,000 Century Center Debt Service - - - - - 221,437 235,000 221,437 221,437 221,437 221,437 221,437 Total 1,861,936$ 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$ 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 2024 Actual PSCDA Capital - - - - - - - - 775,414 2,082,741 2,055,414 6,363,342 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$ 6,363,342$ 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 2022 2023 2024 Hotel/Motel Taxes SCBDA General Fund Cumulative Capital Impr. River West TIF Century Center DebtService Century Center Operating $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Professional Sports Convention Development Area (PSCDA) Tax Century Center Capital PSCDA Debt Service PSCDA Capital General Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual Liquor Excise 66,400 63,817 64,350 74,432 71,082 83,259 78,689 113,223 54,315 59,945 69,589 82,517 Liquor Gallonage 198,867 200,108 211,919 214,542 224,717 217,717 225,083 245,951 266,674 257,714 251,381 241,611 Total 265,268$ 263,925$ 276,269$ 288,974$ 295,799$ 300,976$ 303,771$ 359,174$ 320,989$ 317,659$ 320,969$ 324,127$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 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 45,641 Cumulative Capital Impr.271,457 267,475 253,987 257,727 245,915 236,379 231,026 219,253 207,761 187,765 187,788 167,350 Total 345,490$ 340,424$ 323,256$ 328,017$ 312,982$ 300,846$ 294,034$ 279,050$ 264,422$ 238,974$ 239,002$ 212,991$ 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 2022 2023 2024 Liquor Excise and Gallonage Tax Liquor Gallonage Liquor Excise $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Cigarette Tax Cumulative CapitalImpr. General Fund Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual General Fund 2,398,138 2,585,849 2,564,703 2,652,855 2,830,864 2,966,836 3,042,377 3,112,966 3,150,297 1,442,943 2,878,127 2,756,675 Parks & Recreation 476,490 518,334 514,154 531,810 645,627 698,073 715,834 732,428 741,142 339,458 677,077 647,022 2017 Park Bond Debt Svc - - - - - 30,753 49,841 47,242 45,899 20,546 38,063 35,810 Hall of Fame Debt Service 55,942 35,030 62,231 59,891 37,503 18,682 - - - - - - Cumulative Capital Develop.30,633 30,316 29,440 29,668 31,219 31,802 32,435 33,244 33,801 15,576 34,403 32,787 Total 2,961,203$ 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$ 3,472,295$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual General Fund 721,472 675,324 758,554 675,904 640,824 613,035 742,740 707,029 723,858 374,208 782,658 767,110 Parks & Recreation 143,350 135,370 152,070 135,496 146,151 144,242 174,758 172,153 170,296 88,034 184,120 180,049 2017 Park Bond Debt Svc - - - - - 6,354 24,369 16,532 22,420 11,465 16,728 22,539 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 9,124 Total 885,412$ 829,265$ 931,295$ 829,616$ 804,375$ 780,226$ 949,785$ 903,265$ 924,341$ 477,747$ 992,860$ 978,822$ 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 2022 2023 2024 Vehicle/Aircraft Excise Tax Cumulative CapitalDevelop. 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 $1,200,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Commercial Vehicle Excise Tax Cumulative CapitalDevelop. Hall of Fame Debt Service 2017 Park Bond DebtSvc Parks & Recreation General Fund Revenue Type 2024 Actual Revenue Percent of Total Sewage Works 45,610,475$ 38.19% Internal Service Funds 28,004,892 23.45% Water Works 20,728,278 17.35% Governmental 12,504,168 10.47% Solid Waste 8,183,773 6.85% Century Center 3,183,581 2.67% Parking Garages 220,745 0.18% Morris Performing Arts Center 860,486 0.72% Palais Royale Ballroom 147,465 0.12% Total 119,443,862$ 100.00% City of South Bend 2024 Revenue Summary Charges for Services 38.19% Sewage Works 23.45% Internal Service Funds 17.35% Water Works 10.47% Governmental 6.85% Solid Waste 2.67% Century Center 0.18% Parking Garages 0.72% Morris Performing Arts Center 0.12% Palais Royale Ballroom Revenue Type 2024 Actual Revenue Percent of Total City Clerk 1,200 0.01% Redevelopment Commission 7,210 0.06% General City 1,350 0.01% Legal Department 99,329 0.79% Police Department 119,728 0.96% Fire Department 2,304,604 18.43% Emergency Medical Service 5,228,250 41.81% Community Investment 407,740 3.26% Golf Courses 2,205,678 17.64% Parks & Recreation 1,324,009 10.59% Animal Resource Center - 0.00% Diversity & Inclusion - 0.00% Human Rights - 0.00% Engineering 201,160 1.61% Streets & Sewers 558,520 4.47% Neighborhoods 45,391 0.36% Total 12,504,168$ 100.00% City of South Bend 2024 Revenue Summary Charges for Services - Governmental 0.01% City Clerk 0.79% Redevelopment Commission 0.96% General City 18.43% Legal Department 41.81% Police Department 3.26% Fire Department Revenue Type 2024 Actual Revenue Percent of Total Self-Funded Employee Benefits 17,565,025$ 62.72% Central Services 10,059,761 35.92% Parental Leave 299,279 1.07% Innovation & Technology - 0.00% Unemployment Comp 8,566 0.03% Police Take Home Vehicle 72,260 0.26% Total 28,004,892$ 100.00% City of South Bend 2024 Revenue Summary Charges for Services - Internal Service Funds 62.72% Self-Funded Employee Benefits 35.92% Central Services 1.07% Parental Leave 0.00% Innovation & Technology 0.03% Unemployment Comp 0.26% Police Take Home Vehicle City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2024 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 2024 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 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 4,409 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 3,575 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 15,745 Busker or Sidewalk Performer - - - - - - 275 - - - - - - - - - - Carnivals & Circuses - - - - - - - - - 115 115 - - - - - - Charitable Solicitation 610 455 560 583 765 460 610 660 700 310 200 205 150 250 225 150 100 Food Vending Machines (per location) - - - - - - - 5,100 5,584 5,780 4,916 6,024 5,332 3,380 480 2,175 1,895 Food Vending Vehicle (per vehicle) 103 943 1,282 835 647 707 717 647 712 433 222 135 154 218 65 200 135 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 1,957 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 10,792 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 3,340 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 2,395 Mobile Food Truck - - - - - - - - 2,120 3,655 3,993 4,233 4,570 4,833 6,300 6,940 11,560 Open Air Business (per location) 510 520 634 403 543 713 2,840 2,405 1,670 1,783 645 1,107 750 620 495 388 665 Peddlers/Canvassers 1,998 1,835 2,770 4,425 4,305 2,671 2,745 2,325 910 780 540 2,535 305 1,175 300 690 665 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 - - - - - - - - - 105 100 105 105 Precious Metal Dealer 648 650 686 330 1,183 973 1,048 568 568 568 568 475 480 480 375 408 400 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 1,198 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 45,109 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 6,975 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 2,070 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 2,263 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 1,650 Tattoo & Piercing Artists - - - - - 520 495 468 480 965 763 770 1,123 963 1,625 1,593 1,955 Tattoo & Piercing Establishments - - - - - 255 155 155 155 410 310 310 565 695 1,000 1,005 1,030 Taxicab - Companies 250 250 300 350 800 1,100 800 800 700 490 200 200 205 200 200 200 205 Taxicab - Drivers 2,634 3,119 2,814 2,720 3,205 3,347 2,481 2,557 2,176 1,366 714 545 336 336 336 338 296 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 1,015 856 Transient Merchant 625 910 1,180 905 1,325 1,310 750 895 625 755 895 750 615 475 675 335 475 Vehicle Removal Service 780 663 1,055 730 923 663 923 935 990 780 533 390 395 390 375 390 593 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$ 123,928$ Note: Business license actual revenue includes application fee transactions and late charges if applicable. City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2024 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 2024 Actual No. Sold 5 5 5 5 5 5 4 4 4 4 4 4 4 3 3 3 3 25 28 28 45 58 64 70 73 71 67 69 68 64 58 55 56 54 35 34 36 40 46 47 42 43 47 44 44 41 44 41 40 41 43 92 108 94 95 99 93 94 95 89 85 85 85 78 78 77 78 81 - - - - - - 12 - - - - - - - - - - - - - - - - - - 1 1 - - - - - 13 10 11 16 16 11 13 14 14 8 4 4 3 5 5 3 2 - - - - - - - 4 4 4 4 4 4 4 3 4 3 1 5 6 6 2 2 2 2 2 2 4 1 1 2 1 1 1 18 17 19 19 17 18 18 17 17 19 20 19 19 19 18 17 19 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 45 197 235 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 16 18 25 18 22 21 15 13 21 19 22 21 21 20 17 20 21 31 - - - - - - - - 4 11 10 12 9 13 12 17 26 16 15 24 15 17 19 85 66 48 44 13 25 20 14 11 10 16 41 56 69 83 87 63 59 54 26 21 18 51 6 25 6 18 13 - - - - - - 1 - - - - - - - - - - 3 3 4 3 4 4 4 4 2 1 2 4 4 3 - - - 1 1 1 1 - - - - - - - - - 1 1 1 1 7 7 7 11 16 15 13 7 7 7 7 6 6 6 5 6 5 16 16 15 15 11 10 9 9 9 8 7 7 5 7 6 11 15 428 494 487 517 518 502 517 505 510 521 536 508 451 468 493 481 531 17 23 18 19 19 15 13 11 12 10 11 10 8 7 8 8 7 23 18 17 17 17 15 13 13 12 11 12 11 10 7 8 8 9 18 29 25 32 31 33 37 34 29 28 26 23 20 20 18 21 21 8 10 9 9 9 9 9 9 9 10 8 8 9 8 8 8 9 - - - - - 4 6 6 6 9 10 9 12 11 13 17 21 - - - - - 1 1 1 1 2 3 2 3 4 4 6 6 11 11 12 12 8 11 8 8 7 6 2 2 2 2 2 2 2 173 205 184 175 158 165 124 126 104 65 37 23 16 16 16 16 14 136 147 142 180 170 180 168 165 147 68 16 26 9 17 21 18 15 9 10 9 9 12 8 6 7 7 7 7 6 5 4 5 3 4 6 5 8 7 7 5 7 7 8 6 4 3 3 3 3 3 6 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 1,019 City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2024 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 2024 Actual Revenue Percent of Total Restaurant 45,109$ 36.40% Automotive Repair/Service Center 15,745 12.70% Lawn Parking 10,792 8.71% Rubbish/Garbage Removal 6,975 5.63% Other Licenses (less than $1,000) * 6,656 5.37% Mobile Food Truck 11,560 9.33% Alarm Agents 4,409 3.56% Food Vending Machines 1,895 1.53% Arborist/Tree Service 3,575 2.88% Massage Establishment 3,340 2.70% Second Hand Dealers 2,263 1.83% Scrap Metal/Junk Dealers 2,070 1.67% Hotel & Motel 1,957 1.58% Adult Business 1,515 1.22% Taxicab 1,357 1.09% Massage Technician 2,395 1.93% Peddlers/Canvassers 665 0.54% Self Service Laundry 1,650 3.80% Total 123,928$ 100.00% City of South Bend 2024 Revenue Summary Business Licensing Revenue * Combined total revenue of all license types that do not have over $1,000 in revenue for the year. 36.40% Restaurant 12.70% Automotive Repair/Service Center8.71% Lawn Parking 5.63% Rubbish/Garbage Removal 5.37% Other Licenses (less than $1,000) * 9.33% Mobile Food Truck 3.56% Alarm Agents 1.53% Food Vending Machines 2.88% Arborist/Tree Service 2.70% Massage Establishment 1.83% Second Hand Dealers Name of Applicant License Fees Collected Date Issued License Issued License No.Active Suspension Fines Collected Little Denmark -$ Pending 0 No None Peaches * -$ n/a 0 n/a No No None Romantix Adult Emporium 505.00$ Pending 1 ADL2025-001 Yes No None Torch Lounge 505.00$ Pending 1 ADL2025-002 Yes No None Total 1,010.00$ 2 * 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, 2024 South Bend Animal Resource Center Licensing & Fees Revenue Historical Summary 2008-2024 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 2024 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 17,878 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 10,680 Animal Welfare Ordinance Violation - - - - - - - - - - - - - - - 60,174 5,020 Cremation - - - - - - - - - - - - - - - 6,179 4,810 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 3,505 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 26,183 Pick Up Fees (unwanted pets) 408 260 505 260 80 2,347 2,682 460 690 480 560 720 340 693 715 880 600 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 2,690 Misc. Revenue 10 493 840 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$ 72,206$ * 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 2008-2024 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 2024 Actual No. Sold 437 357 332 247 195 257 296 284 261 383 532 565 292 310 371 336 297 1,304 925 1,038 1,013 852 650 389 460 455 390 403 417 323 448 515 605 541 - - - - - - - - - - - - - - - 302 25 - - - - - - - - - - - - - - - 52 50 42 47 53 36 38 18 8 - - - - - - 1 N/A - - 147 172 191 924 702 118 183 203 163 226 180 190 176 223 216 196 176 1,212 1,485 1,381 1,390 1,426 1,296 1,202 816 700 769 1,183 1,051 848 964 735 825 779 - - - - - - - 12 18 12 14 18 9 17 18 22 15 300 413 418 405 316 342 148 202 215 275 257 278 239 240 203 93 95 1 3 5 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 1,983 South Bend Animal Resource Center Licensing & Fees Revenue Historical Summary 2008-2024 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 2024 Actual Revenue Percent of Total Pet Licenses/Permits/Vet Exp/Rabies Prep/Boarding 26,183$ 36.26% Animal Adoption 17,878 24.76% Animal Surrender 10,680 14.79% Reclaim Fee for Impounded Pets 2,690 3.73% Micro Chipping for Pets 3,505 4.85% Pick Up Fees (unwanted pets) 600 0.83% Vicious Dog Fee - 0.00% Misc. Revenue 840 1.16% Cremation 4,810 6.66% Animal Welfare Ordinance Violation 5,020 6.95% Total 72,206$ 100.00% City of South Bend 2024 Revenue Summary Animal Resource Center Licensing & Fees 36.26% 24.76% 14.79% 3.73% 4.85% 0.83% 0.00% 1.16% 6.66% 6.95% 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 2024 Actual Revenue Percent of Total Revenue Building Permits 4,695 1,938,304 50.22% Heating Permits 2,678 540,104 13.99% Electric Permits 2,314 844,441 21.88% Contractor Registrations 1,234 154,250 4.00% Plumbing Permits 1,554 185,851 4.82% Penalties 136 30,807 0.80% Contractor Licenses 445 55,625 1.44% Registrations 333 41,250 1.07% Fence Permits 499 26,046 0.67% Demolition Permits 229 18,511 0.48% Sign Permits 143 14,780 0.38% Violation Fines 28 2,100 0.05% Test Filing Fees 72 3,600 0.09% Improvement Location Permits 43 2,280 0.06% Zoning Documentation Fees 28 1,510 0.04% NE Neighborhood Plan Review 0 0 0.00% Copies 0 0 0.00% Moving Permits 3 375 0.01% Design Guidelines 0 0 0.00% Filing Fees 0 0 0.00% Fire Dept. Administration Fees 89 0 0.00% Total 14,523 3,859,834$ 100.00% City of South Bend 2024 Revenue Summary Building Permits & Fees 50.22% Building Permits 13.99% Heating Permits 21.88% Electric Permits 4.00% Contractor Registrations 4.82% Plumbing Permits 0.80% Penalties 1.44% 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 2,882 7,044 1,935 2,655 1,813 4,198 1,935 6,524 5,940 4,945 4,043 4,105 48,018 Other 1,900 550 800 300 200 1,250 850 500 550 500 1,950 1,850 11,200 Civil Penalty - - - - 500 1,500 - - - - - - 2,000 Litter Fine - - 500 500 2.50 500 - 250 250 - 500 - 2,503 Sub Total 4,782$ 7,594$ 3,235$ 3,455$ 2,515$ 7,448$ 2,785$ 7,274$ 6,740$ 5,445$ 6,493$ 5,955$ 63,721$ Sub-standard Housing Civil Penalty - - - - 12,673 37,463 1,000 6,500 - - - 4,000 61,637 Demolition 3,623 3,623 3,623 3,623 3,623 4,823 - 25,135 3,623 3,623 - 7,347 62,668 Failure to Complete Repairs 1,500 5,300 1,000 3,600 1,725 2,700 3,545 2,100 2,000 1,050 1,725 5,200 31,445 Sub Total 5,123$ 8,923$ 4,623$ 7,223$ 18,022$ 44,987$ 4,545$ 33,735$ 5,623$ 4,673$ 1,725$ 16,547$ 155,750$ Grass and Weeds Park Maint Charges 509 849 1,188 340 - 1,908 1,527 3,245 2,886 1,528 2,497 2,207 18,683 Grass Citation/Fines 500 250 500 - - 2,000 3,600 3,750 4,000 1,000 2,000 4,500 22,100 Other - - - - - 150 150 50 50 - - 150 550 Sub Total 1,009$ 1,099$ 1,688$ 340$ -$ 4,058$ 5,277$ 7,045$ 6,936$ 2,528$ 4,497$ 6,857$ 41,333$ Vegetation Illegal Dumping 1,061 240 3,853 986 563 270 - 1,553 1,830 3,323 2,588 1,245 17,510 Other 150 100 100 50 50 300 350 100 250 450 150 450 2,500 Sub Total 1,211$ 340$ 3,953$ 1,036$ 613$ 570$ 350$ 1,653$ 2,080$ 3,773$ 2,738$ 1,695$ 20,010$ Continuous Enforcement Grass Citation/Fines 250 250 2,047 47 47 20 1,000 - - - 750 - 4,411 Park Maint Charges - - 679 - - 679 - - - 509 - 1,867 Sub Total 250$ 250$ 2,726$ 47$ 47$ 20$ 1,679$ -$ -$ -$ 1,259$ -$ 6,278$ Snow Ticket Snow Ticket -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Secure Property Boarding 1,738$ 724$ 1,324$ 416$ 208$ 482$ -$ 3,096$ 208$ 1,434$ 811$ 1,554$ 11,995$ Trash Can Trash Can Ticket -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Total Violation Revenue Collected 14,114$ 18,930$ 17,549$ 12,517$ 21,404$ 57,565$ 14,636$ 52,802$ 21,587$ 17,853$ 17,522$ 32,607$ 299,086$ Billing Year 2016 2017 2018 2019 2020 2021 2022 2023 2024 Total Violation Revenue Collected During 2024 by Year Billed Litter 8,820$ 8,767$ 14,528$ 19,841$ 29,701$ 48,662$ 47,652$ 53,058$ 63,721$ 294,749$ 2024 Summary * Percent Amount Sub-standard Housing 188 25,154 12,963 1,702 87,583 84,366 19,195 155,750 386,900$ Total Violations Invoiced 1,714,712$ Grass and Weeds 2,688 4,028 4,617 14,141 8,318 15,913 13,194 30,416 41,333 134,648$ Total Collected 17.4% 299,086 Vegetation 2,298 765 1,783 2,650 5,705 6,224 5,003 12,927 20,010 57,363$ Total Outstanding 82.6% 1,415,626 Continuous Enforcement 9,172 2,009 670 9,509 - 6,278 27,638$ Secure Property - - 504 143 1,855 3,016 4,423 6,034 11,995 27,970$ Snow 30 - - - 3,675 - - - - 3,705$ Trash Can - - - - 50 100 - - 150$ Total Violation Revenue Collected 23,008$ 15,757$ 47,256$ 49,738$ 51,005$ 161,397$ 164,247$ 121,630$ 299,086$ 933,123$ For the Year Ended December 31, 2024 * This summary only includes violations invoiced during 2024 and collected in same year. Does not include receipts collected during 2024 for invoices issued prior to 2024. Revenue Type 2024 Actual Revenue Percent of Total Revenue False Alarms 60,796$ 72.69% Noise Ordinance Violation 5,050 6.04% Impound/Towing Fees 10,857 12.98% Court Fees 6,933 8.29% Total 83,635$ 100.00% Summary of Court Fines & Fees Received During 2024 # of Fines Total Court Fees Revenue Average per Fine St Joseph Traffic and Misdemeanor Court 542 Traffic Violations 927 Superior Felony Court 232 1,701 6,263$ 3.68$ Tickets Issued During 2024 # of Tickets Movers (Traffic) 2,421 Warning 1,066 Parking 224 Noise Ordinance 37 Total 3,748 City of South Bend 2024 Revenue Summary Public Safety Violations 72.69% False Alarms 6.04% Noise Ordinance Violation 12.98% Impound/Towing Fees 8.29% Court Fees 2024 # of Violations Issued 2024 Revenue Percent of Revenue Warnings without Revenue 3,744 -$ 0% Tickets Collected 2,130 61,460$ 40% Tickets Uncollected 7,203 90,820$ 60% Total 13,077 152,280$ 100% Fine Amount Parking Violation Type 2024 # of Violations Issued 2024 # of Violations Collected 2024 Actual Revenue Collected Percent of Total Revenue n/a Warning 3,744 - -$ 0.00% $100.00 Disabled Parking 237 80 8,000.00 13.02% $50.00 Permit Parking Only 986 433 21,650.00 35.23% $10.00 On Sidewalk 14 6 60.00 0.10% $10.00 On Parkway 3 1 10.00 0.02% $50.00 Vacant Lot Parking - - - 0.00% $10.00 Electric Vehicle Only 32 18 180.00 0.29% $10.00 Electric Vehicle Only - Not Charging 13 9 90.00 0.15% $10.00 Fire Lane 7 1 10.00 0.02% $10.00 U.S. Marshal Only 1 - - 0.00% $10.00 Bus Zone 19 10 100.00 0.16% $10.00 Compact Car Only 3 1 10.00 0.02% $10.00 Commercial Loading Zone 203 121 1,210.00 1.97% $10.00 Yellow Curb 58 32 320.00 0.52% $10.00 Police Parking 257 142 1,420.00 2.31% $10.00 20 ft. from Crosswalk 2 1 10.00 0.02% $25.00 Parking on Tree Lawn - - - 0.00% $100.00 Special Event Parking With No Permit 174 59 5,900.00 9.60% $20.00 Time Zone Violation (2 HOUR) 5,334 789 15,780.00 25.68% $20.00 Time Zone Violation (1 HOUR) 1,203 133 2,660.00 4.33% $20.00 Time Zone Violation (15 MIN) 276 17 340.00 0.55% $20.00 Time Zone (SBPD) 3 2 40.00 0.07% $10.00 Wrong side of street 22 10 100.00 0.16% $25.00 Restricted Residential Zone 7 2 100.00 0.16% $50.00 Residential Truck Parking - - - 0.00% $50.00 Fire Hydrant 47 21 1,050.00 1.71% $10.00 No Parking 319 183 1,830.00 2.98% $10.00 Reserved Parking 98 52 520.00 0.85% $10.00 Other 9 6 60.00 0.10% $10.00 Parking in Two Spaces 6 1 10.00 0.02% Total 13,077 2,130 61,460$ 100.00% City of South Bend 2024 Revenue Summary Parking Violations 40% Tickets Collected $61,460 60% Tickets Uncollected $90,820 Revenue Type 2024 Actual Revenue Percent of Total Federal Grants 5,166,005$ 23.37% Donations 13,468,067 60.94% State Grants 3,467,884 15.69% Local Grants - 0.00% Total 22,101,956$ 100.00% City of South Bend 2024 Revenue Summary Grants & Donations - by Type 23.37% Federal Grants 60.94% Donations 15.69% State Grants 0.00% Local Grants Fund # Fund Name 2024 Actual Revenue Percent of Total 101 General Fund 2,032,862 9.20% 201 Parks & Recreation - 0.00% 202 Motor Vehicle Highway - 0.00% 210 Economic Development State Grants 67,698 0.31% 211 Dept of Community Investment Operating - 0.00% 212 Dept of Community Investment Grants 1,903,440 8.61% 217 Gift, Donation, Bequest 3,561,983 16.12% 220 Law Enforcement Continuing Education 553,924 2.51% 227 Loss Recovery 991,612 4.49% 251 Local Road & Street 333,546 1.51% 258 Human Rights Federal Grants 380,140 1.72% 263 American Rescue Plan -$ 0.00% 264 COVID-19 Response 197,789 0.89% 265 Local Road & Bridge Grant 1,111,750 5.03% 273 Morris/Palais Royale Marketing - 0.00% 279 IT / Innovation / 311 Call Center 19,000 0.09% 295 COPS MORE Grant - 0.00% 324 TIF - River West Development Area 1,634,401 7.39% 412 Major Moves Construction 9,705 0.04% 416 Local Income Tax - Economic Development 7,700,000 34.84% 433 Redevelopment General 1,597,977 7.23% 602 Morris Performing Arts Operation 6,129 0.03% 610 Solid Waste Operations - 0.00% 667 Storm Sewer Fund - 0.00% 754 Industrial Revolving Fund - 0.00% Total 22,101,956$ 100.00% City of South Bend 2024 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. 9.20% General Fund 8.61% Dept of Community Investment Grants 4.49% Loss Recovery0.89% COVID-19 Response 34.84% Local Income Tax - Economic Development 7.23% Redevelopment General 16.12% Gift,Donation, Bequest 2.51% Law Enforcement Continuing Education Sources 2024 Actual Revenue Percent of Total COVID-19 Response 197,789$ 0.89% Dept of Community Investment Grants 1,903,440$ 8.61% Economic Development State Grants 67,698$ 0.31% General Fund 2,032,862$ 9.20% Gift, Donation, Bequest 3,561,983$ 16.12% Human Rights Federal Grants 380,140$ 1.72% IT / Innovation / 311 Call Center 19,000$ 0.09% Law Enforcement Continuing Education 553,924$ 2.51% Local Road & Bridge Grant 1,111,750$ 5.03% Local Road & Street 333,546$ 1.51% Loss Recovery 991,612$ 4.49% Major Moves Construction 9,705$ 0.04% Morris Performing Arts Center Capital 7,700,000$ 34.84% Morris Performing Arts Center Operations 6,129$ 0.03% Parks & Recreation -$ 0.00% Redevelopment General 1,597,977$ 7.23% TIF - River West Development Area 1,634,401$ 7.39% Total 22,101,956$ 100.00% City of South Bend 2024 Revenue Summary Grants & Donations - by Sources COVID-19 Response Dept of Community Investment Grants Economic Development State Grants General Fund Gift, Donation, Bequest Human Rights Federal Grants IT / Innovation / 311 Call Center Law Enforcement Continuing Education Local Road & Bridge Grant Local Road & StreetLoss RecoveryMajor Moves Construction Morris Performing Arts Center Capital Morris Performing Arts Center Operations Parks & Recreation Redevelopment General TIF - River West Development Area Uses 2024 Actual Revenue Percent of Total American Immigration Council Grant 19,000$ 0.09% Animal Resource Center 27,603$ 0.12% Community Investment 2,862,622$ 12.95% COVID Relief 197,789$ 0.89% DOT Contribution - TIF 743,057$ 3.36% Fire Department 49,885$ 0.23% Human Rights 387,380$ 1.75% National Opioid Settlement 991,612$ 4.49% Notre Dame Annual Contribution 385,000$ 1.74% Notre Dame Urban Trail Contribution 3,527,000$ 15.96% Pokagon Contribution 3,195,955$ 14.46% Police Department 553,924$ 2.51% Public Works 1,455,001$ 6.58% Venues, Parks & Arts 7,706,129$ 34.87% Total 22,101,956$ 100.00% City of South Bend 2024 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. 0.09% American Immigration Council Grant 0.12% Animal Resource Center 12.95% Community Investment 0.89% COVID Relief 3.36% DOT Contribution - TIF 0.23% Fire Department 1.75% Human Rights 4.49% National Opioid …1.74% Notre Dame Annual Contribution 15.96% Notre Dame Urban Trail Contribution 14.46% Pokagon Contribution 2.51% Police Department 6.58% Public Works 34.87% Venues, Parks & Arts City of South Bend, Indiana Interest Earnings Summary 2013 through 2024 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Number Name Actual 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$ 3,352,743$ 102 Rainy Day 29,524 29,473 61,234 88,296 109,764 186,733 246,194 137,687 64,091 151,774 321,428 460,870 201 Parks & Recreation 12,082 8,075 13,649 24,609 32,228 84,863 126,119 21,738 20,758 37,004 130,670 463,113 202 Motor Vehicle Highway 11,791 12,300 34,302 56,152 72,001 139,982 146,469 59,007 23,518 52,037 90,854 147,816 203 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 26,294 210 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) 365 212 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 11,348 217 Gift, Donation, Bequest 232 462 592 725 1,411 2,527 12,695 11,424 6,884 13,750 26,704 186,739 218 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 37,818 220 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 26,498 221 Rental Units Regulation - - - - - 140 279 645 728 1,596 5,230 10,924 222 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 79,266 164,629 268,908 227 Loss Recovery 18,685 25,717 24,843 9,131 9,952 13,044 14,210 7,534 2,515 5,761 53,138 108,013 230 Code Enforcement Fund - - - - - - - 2,492 941 1,439 1,261 5,887 249 Local Income Tax - Public Safety 6,954 5,168 6,209 7,162 9,938 22,716 65,117 46,805 25,015 30,151 178,001 307,287 251 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 41,630 252 Excess Welfare Distribution 4 4 - - - - - - - - - - 257 LOIT Special Distribution - - - - 34,717 38,179 10,229 1,950 1,469 3,417 3,388 2,573 258 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 6,723 263 American Rescue Plan - - - - - - - - 81,618 707,757 180,695 187,279 265 Local Road & Bridge Grant - - - - - 6,373 8,641 9,466 4,832 23,684 50,707 27,984 266 MVH Restricted Fund - - - - - - 12,367 15,230 9,704 23,921 39,874 44,973 271 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 35,245 279 IT / Innovation / 311 Call Center - - - - - 31,487 54,428 34,050 14,598 53,386 123,322 219,189 280 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 49,098 288 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 1,478 291 Indiana River Rescue 368 361 618 1,248 1,530 2,777 5,807 4,146 1,993 5,011 12,217 20,875 292 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 2,951 312 2017 Parks Bond Debt Service - - - - - 763 565 603 500 253 438 2,341 313 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 43,769 317 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 1,062,628 328 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 73,175 351 2018 TIF Park Bond Debt Service - - - - - - 23,374 13,071 6,085 14,409 30,515 43,753 352 2019 South Shore Double Tracking Debt Service - - - - - - - 13 3 3 3 3 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - 2 16 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 24 403 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) 50,894 405 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 7,224 407 Cumulative Capital Improvement 122 227 1,042 2,607 3,838 5,687 11,646 8,167 3,682 7,039 7,680 10,797 408 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 1,248,961 410 Urban Development Action Grant 88 94 2,306 4,868 5,604 6,352 625 580 172 4,046 8,846 2,800 412 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 60,055 413 Professional Sports Convention Development Area - - - - - - - - 218 14,387 15,005 125,958 416 Morris Performing Arts Center Capital 1,412 1,651 3,642 4,965 6,593 7,250 9,243 5,695 1,057 8,138 307 258 420 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 61,654 425 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 39,992 146,645 360,139 680,566 430 TIF - Southside Development Area #1 17,222 12,462 34,652 51,011 65,346 150,223 210,559 128,384 75,461 200,851 411,769 381,990 432 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 98,249 141,217 434 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 30,035 436 TIF - River East Residential Area (NE Res) 8,423 3,380 1,571 2,109 442 5,385 39,283 30,109 19,471 56,636 157,758 327,534 439 Certified Technology Park 7,207 12,682 28,205 20,426 10,965 11,138 11,102 141 65 155 328 471 450 Palais Royale Historic Preservation 215 195 488 760 1,065 2,143 2,523 1,055 493 1,417 3,450 5,587 451 2018 Fire Station #9 Bond Capital - - - - - 56,076 40,384 4,604 1,857 4,397 9,313 13,352 452 2018 TIF Park Bond Capital - - - - - - 186,070 45,452 15,033 33,275 67,016 43,300 453 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 17,336 455 2021 Infrastructure Bond Capital - - - - - - - 21,221 37,031 48,402 27,842 456 2023 South Bend RDA Lease Rental Revenue Bonds - Series A - - - - - - - - - 662,994 908,612 457 2023 South Bend RDA Lease Rental Revenue Bonds - Series B - - - - - - - - - - 31,843 458 2024 RDA Bond Proceeds (Four Winds) - - - - - - - - - - 648,774 471 2017 Parks Bond Capital - - - - - 189,838 260,532 108,955 31,461 45,200 43,384 41,824 600 Consolidated Building Fund 667 1,354 9,357 19,974 30,173 47,231 45,340 27,060 12,194 28,301 56,845 116,879 601 Parking Garages 2,408 3,407 7,543 6,965 12,422 23,414 26,939 13,473 4,803 11,309 22,813 18,667 City of South Bend, Indiana Interest Earnings Summary 2013 through 2024 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Number Name Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual 602 Morris Performing Arts Center Operations - - - - - - - - 781 9,447 2,954 16,595 610 Solid Waste Operations 2,996 1,765 2,578 3,132 4,756 9,887 10,429 4,185 34 3,406 8,323 25,610 611 Solid Waste Capital 469 169 114 1,211 1,089 1,666 5,160 1,210 28,409 1,516 5,297 42,274 620 Water Works Operations 6,453 11,007 30,010 31,293 31,224 53,391 72,870 46,545 50,372 95,051 187,240 396,484 622 Water Works Capital 13,709 11,944 21,149 25,902 24,709 36,395 73,538 68,626 - 153,064 227,703 498,140 623 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 54,661 625 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 99,807 626 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 60,326 629 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 85,903 123,169 640 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 66,591 641 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 1,062,197 642 Sewage Works Capital 26,316 17,278 46,366 72,469 71,081 153,406 244,500 175,995 32,719 201,511 402,237 468,545 643 Sewage Works Operations & Maintenance Reserve 11,036 11,635 25,652 40,590 53,934 96,204 128,822 71,004 - 53,797 162,855 233,504 647 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 - 47,494 120,213 238,095 650 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 36,341 110,014 231,652 654 Sewage Works Customer Deposit - - - - - - 1,430 6,318 2,322 10,905 37,039 57,810 655 Project ReLeaf 2,914 3,642 7,334 7,978 9,381 14,362 13,753 5,792 - 4,980 13,471 21,275 658 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 73,405 670 Century Center Operations 3,079 - - - - - 6 25 98 677 8,476 12,050 671 Century Center Capital 315 328 809 932 866 2,026 12,966 1,931 1,574 5,748 33,418 41,706 672 Century Center Energy Conservation Debt Svc - - 32 163,589 110,958 110,118 108,178 3,117 - 2,814 5,924 5,377 677 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 13,928 702 Police Pension 5,432 3,308 5,842 6,841 7,646 15,005 14,180 5,961 14 9,558 14,162 20,525 705 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 69 153,013 281,357 398,292 713 Unemployment Compensation 524 822 1,747 2,617 2,761 3,874 4,479 1,922 1,125 899 2,161 731 714 Parental Leave Fund - - - - - 481 805 883 178 4,817 14,964 30,026 730 City Cemetery 138 118 201 267 310 517 682 380 2,793 420 890 1,277 731 Bowman Cemetery - - - - - - 10,724 5,981 17 6,613 14,005 20,081 750 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 17,969 753 2015 Smart Streets Bond Capital - - - - 5,075 1,060 124 - 380 - - - 754 Industrial Revolving Fund - - - - 141,832 206,484 263,452 - 58 50,529 156,288 178,664 755 South Bend Building Corporation - - - - 3,162 10,314 15,243 3,478 91 1,249 3,995 2,641 756 2015 Smart Streets Bond Debt Service - - - - 3,274 4,588 4,629 869 47 91 91 91 757 2015 Parks Bond Debt Service - - - - 1,472 2,787 3,527 807 - 1,217 5,303 5,695 758 Erskine Village Debt Service - - - - 114 - - - 1 - - - 759 2017 Eddy Street Commons Bond Capital - - - - - 121 65 306,537 184 25,565 1 1 760 2017 Eddy Street Commons Bond Debt Service - - - - 1,480 6,428 8,792 1,623 - 188 187 188 Total Interest Earnings 1,119,139$ 1,025,058$ 1,769,394$ 2,359,157$ 2,737,881$ 4,868,861$ 6,643,916$ 3,578,226$ 1,727,224$ 4,874,844$ 10,777,090$ 16,804,146$ 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 10,777,090 121.1% 2024 Actual 16,804,146 55.9% 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 $14 M $16 M $18 M Interest Earnings 2013-2024 Public Works Bad Debt write off occurred in 2023 Activity 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual Grand Total Wastewater 199,379 180,777 226,252 259,863 272,850 257,079 150,370 167,946 86,659 1,934,888 451,982 470,761 4,658,805 Water Works 90,650 88,369 107,362 98,674 104,042 91,163 77,370 99,420 51,075 1,103,072 303,108 327,535 2,541,840 Solid Waste 75,204 73,457 70,835 71,114 89,641 81,325 47,102 35,467 24,584 670,719 219,772 206,880 1,666,100 Community Investment - - - - - - - - 184,827 - - - 184,827 General Government - 788 - - - - - 10,370 594 100 1,116 2,091 15,058 EMS - 15 - - - - - 8,403 70 830 170 - 9,488 Parks & Recreation - 612 - - - - - 5,606 - 1,100 240 160 7,718 Building Department - 347 - - 38 350 - 1,631 100 - - - 2,465 Parking Fines - 5 - - - - - 730 41 55 - 57 888 Total 365,232$ 344,369$ 404,449$ 429,651$ 466,570$ 429,917$ 274,842$ 329,573$ 347,950$ 3,710,764$ 976,388$ 1,007,484$ 9,087,189$ Activity 2024 Bad Debt Expense Percent of Total Wastewater 470,761$ 46.73% Water Works 327,535 32.51% Solid Waste 206,880 20.53% Community Investment - 0.00% General Government 2,091 0.21% EMS - 0.00% Parks & Recreation 160 0.02% Building Department - 0.00% Parking Fines 57 0.01% Total 1,007,484$ 100.00% City of South Bend Write-off Summary 2024 Bad Debt Expense by Activity 46.73% Wastewater 32.51%Water Works 20.53%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 2024 Bad Debt Expense by Activity - 2013 through 2024 Parking Fines Building Department Parks & Recreation EMS General Government Community Investment Solid Waste Water Works Wastewater