Loading...
HomeMy WebLinkAbout2025 Annual Financial Report - AFRAnnual Financial Report Indiana State Board of Accounts 2025 SOUTH BEND CIVIL CITY St. Joseph County Submitted on 2/27/2026 1:02:00 PM Per IC 5-11-1-4 every municipality and local government is required to provide electronically and in a manner prescribed by the state examiner, financial reports for the fiscal year not later than sixty days after the close of the fiscal year. Completion and submission of the Gateway Annual Financial Report (AFR) will fulfill this requirement. This document comprises all of the report outputs generated by Gateway, based on the information entered by the government unit and submitted by the government official as stipulated in state law. Page 1Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Annual Financial Report - 2025 Cash & Investments Combined Statement Local Fund Number Local Fund Name Beg Cash & Inv Bal Jan. 1, 2025 Receipts Disbursement End Cash & Inv Bal Dec. 31, 2025 Governmental Activities 0000000101 General Fund $91,331,413.12 $107,118,829.58 $118,605,162.31 $79,845,080.39 0000000102 Rainy Day $11,836,259.16 $521,820.72 $0.00 $12,358,079.88 0000000201 Parks & Recreation $11,969,356.81 $24,340,381.64 $30,350,369.92 $5,959,368.53 0000000202 Motor Vehicle Highway $5,370,282.69 $13,042,761.41 $16,530,115.56 $1,882,928.54 0000000209 Studebaker-Oliver Revitalizing Grants $639,405.61 $27,411.74 $101,948.10 $564,869.25 0000000211 Dept of Community Investment Operating $613,117.51 $3,924,944.40 $4,535,186.75 $2,875.16 0000000212 Dept of Community Investment Grants $262,754.72 $4,008,668.49 $4,271,423.21 $0.00 0000000216 Police State Seizures $306,471.24 $102,418.39 $0.00 $408,889.63 0000000217 Gift, Donation, Bequest $2,825,418.16 $197,188.39 $823,486.08 $2,199,120.47 0000000219 Unsafe Building $1,007,689.69 $152,770.96 $24,212.26 $1,136,248.39 0000000220 Law Enforcement Continuing Education $889,488.30 $429,858.10 $1,104,275.37 $215,071.03 0000000221 Rental Units Regulation $397,457.93 $208,379.13 $6,564.65 $599,272.41 0000000222 Central Services $136,948.25 $10,370,948.71 $10,345,106.16 $162,790.80 0000000226 Liability Insurance $7,397,474.55 $4,018,915.27 $3,296,902.95 $8,119,486.87 0000000227 Loss Recovery $3,123,867.72 $481,837.31 $0.00 $3,605,705.03 0000000230 Code Enforcement Fund $1,717.52 $5,882,528.00 $5,878,310.58 $5,934.94 0000000249 Local Income Tax - Public Safety $6,470,681.15 $12,473,795.04 $13,878,633.00 $5,065,843.19 0000000251 Local Road & Street $478,515.43 $3,773,590.45 $2,091,102.99 $2,161,002.89 0000000257 LOIT Special Distribution $65,733.94 $1,554.97 $34,534.74 $32,754.17 0000000258 Human Rights Federal Grants $310,825.45 $181,110.48 $301,738.81 $190,197.12 0000000263 American Rescue Plan $980,781.88 $42,520.52 $23,274.10 $1,000,028.30 0000000264 COVID-19 Response $0.00 $4,166.21 $4,166.21 $0.00 0000000265 Local Road & Bridge Grant $338,404.76 $2,257,203.87 $2,595,523.93 $84.70 0000000266 MVH Restricted Fund $1,180,552.96 $3,349,301.75 $3,121,201.28 $1,408,653.43 0000000278 Police Take Home Vehicle $941,096.68 $117,565.93 $0.00 $1,058,662.61 0000000279 IT / Innovation / 311 Call Center $6,398,925.50 $15,466,999.56 $14,814,098.88 $7,051,826.18 0000000287 Fire Department Capital $2,843,653.42 $2,647,125.83 $5,193,983.50 $296,795.75 Page 2Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Local Fund Number Local Fund Name Beg Cash & Inv Bal Jan. 1, 2025 Receipts Disbursement End Cash & Inv Bal Dec. 31, 2025 Governmental Activities 0000000289 Haz-Mat $42,190.37 $53,498.99 $0.00 $95,689.36 0000000291 Indiana River Rescue $567,227.50 $146,663.84 $54,921.64 $658,969.70 0000000295 COPS MORE Grant $20,876.46 $0.00 $0.00 $20,876.46 0000000299 Police Federal Drug Enforcement $294,113.71 $40,875.19 $32,043.35 $302,945.55 0000000312 2017 Parks Bond Debt Service $169,828.70 $1,166,784.26 $1,181,215.00 $155,397.96 0000000315 Airport 2003 Debt Reserve $83,629.50 $9,024.64 $0.00 $92,654.14 0000000324 TIF - River West Development Area $28,107,757.61 $30,150,609.47 $21,870,523.41 $36,387,843.67 0000000328 SBCDA 2003 Debt Reserve $139,815.83 $15,087.81 $0.00 $154,903.64 0000000350 2018 Fire Station #9 Bond Debt Service $0.72 $344,656.26 $344,656.28 $0.70 0000000351 2018 TIF Park Bond Debt Service $1,123,677.04 $49,539.13 $0.00 $1,173,216.17 0000000352 2019 South Shore Double Tracking Debt Service $25,452.34 $1,035,503.98 $1,030,125.00 $30,831.32 0000000353 2020 TIF Library Bond Debt Service Reserve $326,968.84 $16.34 $0.00 $326,985.18 0000000401 Coveleski Stadium Capital $210.23 $835.45 $0.00 $1,045.68 0000000404 Local Income Tax - Certified Shares $786,839.32 $11,707.17 $45,563.83 $752,982.66 0000000406 Cumulative Capital Development $364,286.11 $768,424.45 $500,000.00 $632,710.56 0000000407 Cumulative Capital Improvement $382,646.55 $170,987.52 $75,000.00 $478,634.07 0000000408 Local Income Tax - Economic Development $30,701,333.37 $18,549,615.04 $26,100,604.73 $23,150,343.68 0000000410 Urban Development Action Grant $71,914.18 $3,170.44 $0.00 $75,084.62 0000000412 Major Moves Construction $925,625.59 $157,160.28 $482,898.69 $599,887.18 0000000413 Professional Sports Convention Development Area $2,574,203.16 $6,074,852.94 $157,922.95 $8,491,133.15 0000000416 Morris Performing Arts Center Capital $6,037,555.69 $453,773.25 $6,426,666.15 $64,662.79 0000000422 TIF - West Washington $1,346,604.12 $583,762.25 $174,380.03 $1,755,986.34 0000000429 TIF - River East Development Area (NE Dev) $21,696,391.94 $9,111,070.20 $7,622,272.81 $23,185,189.33 0000000430 TIF - Southside Development Area #1 $8,620,393.44 $3,802,188.49 $3,010,997.61 $9,411,584.32 0000000433 Redevelopment General $3,445,064.08 $2,733,774.74 $2,060,201.71 $4,118,637.11 Page 3Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Local Fund Number Local Fund Name Beg Cash & Inv Bal Jan. 1, 2025 Receipts Disbursement End Cash & Inv Bal Dec. 31, 2025 Governmental Activities 0000000435 TIF - Douglas Road $980,537.03 $319,808.57 $348,433.60 $951,912.00 0000000436 TIF - River East Residential Area (NE Res) $10,131,627.61 $7,790,144.58 $4,945,322.29 $12,976,449.90 0000000439 Certified Technology Park $12,091.35 $533.05 $0.00 $12,624.40 0000000450 Palais Royale Historic Preservation $149,562.76 $38,818.40 $0.00 $188,381.16 0000000451 2018 Fire Station #9 Bond Capital $342,923.25 $15,118.35 $0.00 $358,041.60 0000000452 2018 TIF Park Bond Capital $172,745.66 $5,180.40 $76,675.85 $101,250.21 0000000454 Airport Urban Enterprise Zone $445,232.38 $19,628.76 $0.00 $464,861.14 0000000455 2021 Infrastructure Bond Capital $673,591.43 $22,327.35 $399,500.00 $296,418.78 0000000456 2023 RDA Lease Revenue Bond Capital $23,307,349.80 $662,425.52 $5,407,229.10 $18,562,546.22 0000000457 2024 RDA Bonds Capital (Madison Lifestyle) $17,448,598.47 $418,798.66 $16,372,120.25 $1,495,276.88 0000000458 2024 RDA Bonds Revenue Bonds (Four Winds) $44,187,441.36 $911,609.62 $24,185,073.82 $20,913,977.16 0000000471 2017 Parks Bond Capital $854,407.59 $30,396.56 $295,334.39 $589,469.76 0000000655 Project ReLeaf $542,450.27 $482,316.95 $382,555.64 $642,211.58 0000000672 Century Center Energy Conservation Debt Svc $152,073.92 $874,112.43 $388,753.52 $637,432.83 0000000701 Fire Pension $342,385.46 $3,940,695.73 $4,251,624.08 $31,457.11 0000000702 Police Pension $537,964.30 $6,085,028.97 $6,092,335.78 $530,657.49 0000000711 Self-Funded Employee Benefits $9,856,763.48 $19,133,908.29 $8,312,106.08 $20,678,565.69 0000000713 Unemployment Compensation $392.09 $96,119.47 $92,938.69 $3,572.87 0000000714 Parental Leave Fund $878,197.68 $358,016.39 $117,790.20 $1,118,423.87 0000000718 State Tax Withholding Fund $338,475.32 $0.00 $0.00 $338,475.32 0000000725 Morris / Palais Box Office $1,233,154.44 $0.00 $0.00 $1,233,154.44 0000000726 Police Distributions Payable $824,098.89 $0.00 $0.00 $824,098.89 0000000730 City Cemetery $32,783.58 $1,445.31 $0.00 $34,228.89 0000000731 Bowman Cemetery $515,724.14 $22,736.53 $0.00 $538,460.67 0000000752 South Bend Redevelopment Authority $5,167,209.28 $9,822,618.26 $12,865,191.02 $2,124,636.52 0000000754 Industrial Revolving Fund $4,853,400.05 $240,394.78 $151,895.57 $4,941,899.26 0000000755 South Bend Building Corporation $249,383.52 $1,447,990.70 $1,429,955.00 $267,419.22 0000000756 2015 Smart Streets Bond Debt Service $1,757,416.90 $1,713,592.09 $1,712,493.76 $1,758,515.23 Page 4Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Local Fund Number Local Fund Name Beg Cash & Inv Bal Jan. 1, 2025 Receipts Disbursement End Cash & Inv Bal Dec. 31, 2025 Governmental Activities 0000000757 2015 Parks Bond Debt Service $594,294.91 $348,025.82 $381,031.26 $561,289.47 0000000759 2017 Eddy Street Commons Bond Capital $25,766.86 $1.31 $0.00 $25,768.17 0000000760 2017 Eddy Street Commons Bond Debt Service $3,669,174.05 $1,955,312.88 $1,955,125.00 $3,669,361.93 SubTotal $396,250,118.38 $347,335,284.71 $399,264,799.43 $344,320,603.66 PARKING GARAGES 0000000601 Parking Garages $368,341.31 $1,529,625.76 $1,868,503.51 $29,463.56 SubTotal $368,341.31 $1,529,625.76 $1,868,503.51 $29,463.56 SOLID WASTE 0000000610 Solid Waste Operations $1,277,908.74 $8,679,212.34 $8,142,930.31 $1,814,190.77 0000000611 Solid Waste Capital $2,043,183.20 $1,227,319.20 $3,270,240.22 $262.18 SubTotal $3,321,091.94 $9,906,531.54 $11,413,170.53 $1,814,452.95 WASTEWATER 0000000640 Sewer Repair Insurance $1,580,380.89 $774,409.49 $1,083,679.59 $1,271,110.79 0000000641 Sewage Works Operations $33,871,023.07 $47,715,987.47 $38,037,503.25 $43,549,507.29 0000000642 Sewage Works Capital $9,382,326.60 $770,938.23 $9,479,992.65 $673,272.18 0000000643 Sewage Works Operations & Maintenance Reserve $5,996,959.49 $264,385.71 $0.00 $6,261,345.20 0000000649 Sewage Sinking (Debt Service) $12,888.16 $8,065,505.38 $8,078,144.10 $249.44 0000000653 Sewage Debt Service Reserve $4,534,268.50 $573,155.96 $0.00 $5,107,424.46 0000000654 Sewage Works Customer Deposit $1,546,815.43 $70,368.51 $0.00 $1,617,183.94 0000000667 Storm Sewer Fund $1,680,385.13 $1,453,072.13 $773,723.73 $2,359,733.53 SubTotal $58,605,047.27 $59,687,822.88 $57,453,043.32 $60,839,826.83 WATER 0000000620 Water Works Operations $12,675,922.77 $22,935,006.37 $18,588,989.80 $17,021,939.34 0000000622 Water Works Capital $15,820,437.90 $8,413,341.13 $8,010,510.33 $16,223,268.70 0000000624 Water Works Customer Deposit $1,401,816.94 $61,752.72 $0.00 $1,463,569.66 0000000625 Water Works Sinking (Debt Service) $2,039,158.28 $168,623.63 $541,857.66 $1,665,924.25 0000000626 Water Works Bond Reserve $1,613,195.01 $211,934.31 $0.00 $1,825,129.32 0000000629 Water Works Operations & Maintenance Reserve $3,163,288.89 $139,458.72 $0.00 $3,302,747.61 SubTotal $36,713,819.79 $31,930,116.88 $27,141,357.79 $41,502,578.88 CENTURY CENTER 0000000670 Century Center Operations $972,619.60 $3,903,462.57 $4,436,828.98 $439,253.19 0000000671 Century Center Capital $1,053,192.01 $63,759.41 $79,010.67 $1,037,940.75 SubTotal $2,025,811.61 $3,967,221.98 $4,515,839.65 $1,477,193.94 Page 5Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Local Fund Number Local Fund Name Beg Cash & Inv Bal Jan. 1, 2025 Receipts Disbursement End Cash & Inv Bal Dec. 31, 2025 CONSOLIDATED BUILDING DEPARTMENT 0000000600 Consolidated Building $3,247,209.44 $3,428,999.45 $3,894,861.73 $2,781,347.16 SubTotal $3,247,209.44 $3,428,999.45 $3,894,861.73 $2,781,347.16 MORRIS PERFORMING ARTS CENTER 0000000602 Morris Performing Arts Center $126,112.62 $2,278,030.65 $1,746,933.01 $657,210.26 SubTotal $126,112.62 $2,278,030.65 $1,746,933.01 $657,210.26 GRAND TOTAL $500,657,552.36 $460,063,633.85 $507,298,508.97 $453,422,677.24 Page 6Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities General Fund General Property Taxes $56,233,109.49 ABC Excise Tax Distribution $76,048.50 Cigarette Tax Distribution $41,938.11 Vehicle/Aircraft Excise Tax Distribution $1,293,856.70 Commercial Vehicle Excise Tax Distribution (CVET)$757,853.32 ABC Gallonage Tax Distribution $233,731.20 Local Income Tax (LIT) Certified Shares $12,790,037.96 State, Federal, and Local Payments in Lieu of Taxes $5,765,661.00 Total Taxes and Intergovernmental $77,192,236.28 Food and Amusement Licenses and Permits $55,402.50 Cable TV Licenses $495,355.72 Other Licenses and Permits/Various - Business Licenses $56,887.50 Other Licenses and Permits/Various - Nonbusiness Licenses & Permits $166,070.80 Total Licenses and Permits $773,716.52 Emergency Medical Services Fees $6,546,660.66 Document and Copy Fees $18.00 Rental of Property $46,254.84 Federal, State, and Local Reimbursement for Services $336,489.00 Other Charges for Services, Sales, and Fees/Various - Palais Royale Ballroom $130,905.76 Other Charges for Services, Sales, and Fees/Various - Fire Department $2,500.00 Other Charges for Services, Sales, and Fees/Various - Other Charges for Services, Sales, and Fees $509,789.50 Other Charges for Services, Sales, and Fees/Various - Police Crime Lab $11,874.99 Total Charges for Services $7,584,492.75 Other Fines and Forfeitures/Various - Other Fines and Forfeitures $2,849.83 Total Fines, Forfeitures, and Fees $2,849.83 South Bend Civil City, St. Joseph County, Indiana Detailed Receipts 2025 Page 7Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities General Fund Earnings on Investments and Deposits $3,383,144.27 Proceeds from Borrowings other than Tax Anticipation Warrants $2,516,000.00 Sale of Capital Assets $81,546.01 Refunds and Reimbursements $88,259.62 Donations, Gifts, and Bequests $2,088,048.66 Transfers In - Transferred from Another Fund $575,000.00 Other Receipts/Various - Administrative Cost Allocation $9,585,999.99 Other Receipts/Various - Payroll Cost Allocation $2,090,026.98 Other Receipts/Various - Other Receipts $1,157,508.67 Total Other Receipts $21,565,534.20 Total General Fund $107,118,829.58 Rainy Day Earnings on Investments and Deposits $521,820.72 Total Other Receipts $521,820.72 Total Rainy Day $521,820.72 Parks & Recreation General Property Taxes $13,197,125.57 Vehicle/Aircraft Excise Tax Distribution $303,645.73 Commercial Vehicle Excise Tax Distribution (CVET)$177,692.61 Total Taxes and Intergovernmental $13,678,463.91 Other Licenses and Permits/Various - Nonbusiness Licenses & Permits $880.00 Total Licenses and Permits $880.00 Park and Recreation Receipts $3,282,461.53 Rental of Property $85,512.08 Other Charges for Services, Sales, and Fees/Various - Park Maintenance Dept Services $245,557.91 Total Charges for Services $3,613,531.52 Earnings on Investments and Deposits $282,912.28 Proceeds from Borrowings other than Tax Anticipation Warrants $1,347,128.00 Sale of Capital Assets $46,425.47 Refunds and Reimbursements $8,521.82 Donations, Gifts, and Bequests $1,251,417.00 Transfers In - Transferred from Another Fund $4,100,000.00 Other Receipts/Various - Sale of Scrap Metal $864.74 Other Receipts/Various - Other Receipts $10,236.90 Total Other Receipts $7,047,506.21 Total Parks & Recreation $24,340,381.64 Page 8Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Motor Vehicle Highway Motor Vehicle Highway Distribution $2,225,429.53 Wheel Tax/Surtax Distribution $1,062,054.73 Total Taxes and Intergovernmental $3,287,484.26 Other Licenses and Permits/Various - Nonbusiness Licenses & Permits $2,900.00 Total Licenses and Permits $2,900.00 Street Maintenance and Other Transportation Fees $101,815.05 Total Charges for Services $101,815.05 Earnings on Investments and Deposits $78,023.94 Proceeds from Borrowings other than Tax Anticipation Warrants $2,735,000.00 Sale of Capital Assets $173,109.30 Refunds and Reimbursements $65,484.79 Transfers In - Transferred from Another Fund $6,400,000.00 Other Receipts/Various - Sale of Scrap Metal $3,523.82 Other Receipts/Various - Other Receipts $7,131.92 Other Receipts/Various - Sales of Signs/Materials $5,177.29 Other Receipts/Various - Payroll Cost Allocation $183,111.04 Total Other Receipts $9,650,562.10 Total Motor Vehicle Highway $13,042,761.41 Studebaker-Oliver Revitalizing Grants Earnings on Investments and Deposits $27,411.74 Total Other Receipts $27,411.74 Total Studebaker-Oliver Revitalizing Grants $27,411.74 Page 9Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Dept of Community Investment Operating Federal and State Grants and Distributions - Economic Development $1,570.62 Total Taxes and Intergovernmental $1,570.62 Federal, State, and Local Reimbursement for Services $933,008.67 Other Charges for Services, Sales, and Fees/Various - Other Charges for Services, Sales, and Fees $3,005.00 Total Charges for Services $936,013.67 Other Fines and Forfeitures/Various - Other Fines and Forfeitures $72,979.00 Total Fines, Forfeitures, and Fees $72,979.00 Earnings on Investments and Deposits $1,727.82 Refunds and Reimbursements $39,553.29 Transfers In - Transferred from Another Fund $2,873,100.00 Total Other Receipts $2,914,381.11 Total Dept of Community Investment Operating $3,924,944.40 Dept of Community Investment Grants Federal and State Grants and Distributions - Economic Development $2,948,956.92 Federal and State Grants and Distributions - Health and Welfare $1,059,711.57 Total Taxes and Intergovernmental $4,008,668.49 Total Dept of Community Investment Grants $4,008,668.49 Police State Seizures Federal and State Grants and Distributions - Public Safety $87,925.36 Total Taxes and Intergovernmental $87,925.36 Earnings on Investments and Deposits $14,493.03 Total Other Receipts $14,493.03 Total Police State Seizures $102,418.39 Gift, Donation, Bequest Earnings on Investments and Deposits $102,950.05 Donations, Gifts, and Bequests $94,238.34 Total Other Receipts $197,188.39 Total Gift, Donation, Bequest $197,188.39 Page 10Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Unsafe Building Other Fines and Forfeitures/Various - Code Enforcement $107,347.92 Total Fines, Forfeitures, and Fees $107,347.92 Earnings on Investments and Deposits $45,423.04 Total Other Receipts $45,423.04 Total Unsafe Building $152,770.96 Law Enforcement Continuing Education Federal and State Grants and Distributions - Public Safety $174,199.84 Total Taxes and Intergovernmental $174,199.84 Document and Copy Fees $89,187.63 Other Charges for Services, Sales, and Fees/Various - Other Charges for Services, Sales, and Fees $14,261.38 Total Charges for Services $103,449.01 Other Fines and Forfeitures/Various - Other Fines and Forfeitures $101,353.91 Total Fines, Forfeitures, and Fees $101,353.91 Earnings on Investments and Deposits $23,078.24 Refunds and Reimbursements $10,177.10 Other Receipts/Various - Other Receipts $17,600.00 Total Other Receipts $50,855.34 Total Law Enforcement Continuing Education $429,858.10 Rental Units Regulation Other Fines and Forfeitures/Various - Code Enforcement $187,691.25 Total Fines, Forfeitures, and Fees $187,691.25 Earnings on Investments and Deposits $20,687.88 Total Other Receipts $20,687.88 Total Rental Units Regulation $208,379.13 Page 11Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Central Services Other Licenses and Permits/Various - Business Licenses $2,798.90 Total Licenses and Permits $2,798.90 Other Charges for Services, Sales, and Fees/Various - Central Services $9,911,829.40 Total Charges for Services $9,911,829.40 Earnings on Investments and Deposits $6,181.27 Sale of Capital Assets $7,735.00 Refunds and Reimbursements $47,737.58 Transfers In - Transferred from Another Fund $200,000.00 Other Receipts/Various - Sale of Scrap Metal $7,900.97 Other Receipts/Various - Facilities Management Allocation $160,000.07 Other Receipts/Various - Other Receipts $26,765.52 Total Other Receipts $456,320.41 Total Central Services $10,370,948.71 Liability Insurance Earnings on Investments and Deposits $336,267.03 Refunds and Reimbursements $42,649.24 Other Receipts/Various - Insurance Allocation $3,639,999.00 Total Other Receipts $4,018,915.27 Total Liability Insurance $4,018,915.27 Loss Recovery Federal and State Grants and Distributions - Health and Welfare $341,203.08 Total Taxes and Intergovernmental $341,203.08 Earnings on Investments and Deposits $140,634.23 Total Other Receipts $140,634.23 Total Loss Recovery $481,837.31 Page 12Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Code Enforcement Fund Other Licenses and Permits/Various - Nonbusiness Licenses & Permits $1,375.00 Total Licenses and Permits $1,375.00 Other Charges for Services, Sales, and Fees/Various - Animal Resource Center $49,145.95 Total Charges for Services $49,145.95 Other Fines and Forfeitures/Various - Animal Welfare $20,357.29 Other Fines and Forfeitures/Various - Code Enforcement $209,439.71 Total Fines, Forfeitures, and Fees $229,797.00 Earnings on Investments and Deposits $7,669.27 Proceeds from Borrowings other than Tax Anticipation Warrants $356,000.00 Sale of Capital Assets $8,144.50 Refunds and Reimbursements $70.78 Transfers In - Transferred from Another Fund $5,207,000.00 Other Receipts/Various - Pet Licenses $22,085.00 Other Receipts/Various - Other Receipts $1,240.50 Total Other Receipts $5,602,210.05 Total Code Enforcement Fund $5,882,528.00 Local Income Tax - Public Safety Local Income Tax (LIT) for Public Safety $12,222,196.04 Total Taxes and Intergovernmental $12,222,196.04 Earnings on Investments and Deposits $251,599.00 Total Other Receipts $251,599.00 Total Local Income Tax - Public Safety $12,473,795.04 Local Road & Street Local Road and Street Distribution $2,131,630.14 Federal and State Grants and Distributions - Highways and Streets $86,283.25 Total Taxes and Intergovernmental $2,217,913.39 Earnings on Investments and Deposits $50,421.96 Refunds and Reimbursements $5,255.10 Transfers In - Transferred from Another Fund $1,500,000.00 Total Other Receipts $1,555,677.06 Total Local Road & Street $3,773,590.45 Page 13Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities LOIT Special Distribution Earnings on Investments and Deposits $1,554.97 Total Other Receipts $1,554.97 Total LOIT Special Distribution $1,554.97 Human Rights Federal Grants Federal and State Grants and Distributions - Other/Various - Other Federal Grant $145,485.00 Total Taxes and Intergovernmental $145,485.00 Federal, State, and Local Reimbursement for Services $25,000.00 Total Charges for Services $25,000.00 Earnings on Investments and Deposits $10,625.48 Total Other Receipts $10,625.48 Total Human Rights Federal Grants $181,110.48 American Rescue Plan Earnings on Investments and Deposits $42,520.52 Total Other Receipts $42,520.52 Total American Rescue Plan $42,520.52 COVID-19 Response Federal and State Grants and Distributions - Economic Development $4,166.21 Total Taxes and Intergovernmental $4,166.21 Total COVID-19 Response $4,166.21 Local Road & Bridge Grant Federal and State Grants and Distributions - Highways and Streets $1,276,250.00 Total Taxes and Intergovernmental $1,276,250.00 Earnings on Investments and Deposits $23,953.87 Transfers In - Transferred from Another Fund $957,000.00 Total Other Receipts $980,953.87 Total Local Road & Bridge Grant $2,257,203.87 MVH Restricted Fund Motor Vehicle Highway Distribution $2,225,429.49 Wheel Tax/Surtax Distribution $1,062,054.65 Total Taxes and Intergovernmental $3,287,484.14 Earnings on Investments and Deposits $61,817.61 Total Other Receipts $61,817.61 Total MVH Restricted Fund $3,349,301.75 Page 14Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Police Take Home Vehicle Earnings on Investments and Deposits $42,985.93 Other Receipts/Various - Sworn Police Gas $74,580.00 Total Other Receipts $117,565.93 Total Police Take Home Vehicle $117,565.93 IT / Innovation / 311 Call Center Earnings on Investments and Deposits $266,883.91 Refunds and Reimbursements $163,830.65 Donations, Gifts, and Bequests $50,000.00 Other Receipts/Various - Other Receipts $500.00 Other Receipts/Various - IT Allocation $14,985,785.00 Total Other Receipts $15,466,999.56 Total IT / Innovation / 311 Call Center $15,466,999.56 Fire Department Capital Emergency Medical Services Fees $2,089,118.71 Other Charges for Services, Sales, and Fees/Various - Other Charges for Services, Sales, and Fees $1,134.00 Total Charges for Services $2,090,252.71 Earnings on Investments and Deposits $74,111.28 Proceeds from Borrowings other than Tax Anticipation Warrants $470,000.00 Sale of Capital Assets $9,750.65 Other Receipts/Various - Other Receipts $3,011.19 Total Other Receipts $556,873.12 Total Fire Department Capital $2,647,125.83 Haz-Mat Fire Protection Contracts and Service Fees $51,027.21 Total Charges for Services $51,027.21 Earnings on Investments and Deposits $2,471.78 Total Other Receipts $2,471.78 Total Haz-Mat $53,498.99 Indiana River Rescue Other Charges for Services, Sales, and Fees/Various - Other Charges for Services, Sales, and Fees $120,315.25 Total Charges for Services $120,315.25 Earnings on Investments and Deposits $26,348.59 Total Other Receipts $26,348.59 Total Indiana River Rescue $146,663.84 Page 15Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Police Federal Drug Enforcement Federal and State Grants and Distributions - Public Safety $38,358.34 Total Taxes and Intergovernmental $38,358.34 Earnings on Investments and Deposits $2,516.85 Total Other Receipts $2,516.85 Total Police Federal Drug Enforcement $40,875.19 2017 Parks Bond Debt Service General Property Taxes $1,132,951.10 Vehicle/Aircraft Excise Tax Distribution $16,352.44 Commercial Vehicle Excise Tax Distribution (CVET)$15,733.33 Total Taxes and Intergovernmental $1,165,036.87 Earnings on Investments and Deposits $1,747.39 Total Other Receipts $1,747.39 Total 2017 Parks Bond Debt Service $1,166,784.26 Airport 2003 Debt Reserve Earnings on Investments and Deposits $9,024.64 Total Other Receipts $9,024.64 Total Airport 2003 Debt Reserve $9,024.64 TIF - River West Development Area General Property Taxes $20,605,179.98 Innkeepers Tax $385,000.00 Federal and State Grants and Distributions - Highways and Streets $879,484.45 Federal and State Grants and Distributions - Economic Development $6,797,272.61 Total Taxes and Intergovernmental $28,666,937.04 Rental of Property $77,649.01 Total Charges for Services $77,649.01 Earnings on Investments and Deposits $1,281,990.32 Refunds and Reimbursements $39,983.10 Other Receipts/Various - Property Sales $20,550.00 Other Receipts/Various - Other Receipts $63,500.00 Total Other Receipts $1,406,023.42 Total TIF - River West Development Area $30,150,609.47 Page 16Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities SBCDA 2003 Debt Reserve Earnings on Investments and Deposits $15,087.81 Total Other Receipts $15,087.81 Total SBCDA 2003 Debt Reserve $15,087.81 2018 Fire Station #9 Bond Debt Service Transfers In - Transferred from Another Fund $344,656.26 Total Other Receipts $344,656.26 Total 2018 Fire Station #9 Bond Debt Service $344,656.26 2018 TIF Park Bond Debt Service Earnings on Investments and Deposits $49,539.13 Total Other Receipts $49,539.13 Total 2018 TIF Park Bond Debt Service $49,539.13 2019 South Shore Double Tracking Debt Service Earnings on Investments and Deposits $3.98 Transfers In - Transferred from Another Fund $1,035,500.00 Total Other Receipts $1,035,503.98 Total 2019 South Shore Double Tracking Debt Service $1,035,503.98 2020 TIF Library Bond Debt Service Reserve Earnings on Investments and Deposits $16.34 Total Other Receipts $16.34 Total 2020 TIF Library Bond Debt Service Reserve $16.34 Coveleski Stadium Capital Earnings on Investments and Deposits $835.45 Total Other Receipts $835.45 Total Coveleski Stadium Capital $835.45 Local Income Tax - Certified Shares Earnings on Investments and Deposits $11,707.17 Total Other Receipts $11,707.17 Total Local Income Tax - Certified Shares $11,707.17 Page 17Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Cumulative Capital Development General Property Taxes $725,736.86 Vehicle/Aircraft Excise Tax Distribution $16,707.93 Commercial Vehicle Excise Tax Distribution (CVET)$9,664.74 Total Taxes and Intergovernmental $752,109.53 Earnings on Investments and Deposits $16,314.92 Total Other Receipts $16,314.92 Total Cumulative Capital Development $768,424.45 Cumulative Capital Improvement Cigarette Tax Distribution $153,773.09 Total Taxes and Intergovernmental $153,773.09 Earnings on Investments and Deposits $17,214.43 Total Other Receipts $17,214.43 Total Cumulative Capital Improvement $170,987.52 Local Income Tax - Economic Development Local Income Tax (LIT) for Economic Development $17,267,365.96 Federal and State Grants and Distributions - Health and Welfare $54,466.75 Total Taxes and Intergovernmental $17,321,832.71 Rental of Property $9,489.01 Total Charges for Services $9,489.01 Earnings on Investments and Deposits $1,213,293.32 Donations, Gifts, and Bequests $5,000.00 Total Other Receipts $1,218,293.32 Total Local Income Tax - Economic Development $18,549,615.04 Urban Development Action Grant Earnings on Investments and Deposits $3,170.44 Total Other Receipts $3,170.44 Total Urban Development Action Grant $3,170.44 Major Moves Construction Earnings on Investments and Deposits $36,268.28 Interfund Loans - Repayment from Another Fund $120,892.00 Total Other Receipts $157,160.28 Total Major Moves Construction $157,160.28 Page 18Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Professional Sports Convention Development Area Federal and State Grants and Distributions - Other/Various - PSCDA $5,869,344.10 Total Taxes and Intergovernmental $5,869,344.10 Earnings on Investments and Deposits $205,508.84 Total Other Receipts $205,508.84 Total Professional Sports Convention Development Area $6,074,852.94 Morris Performing Arts Center Capital Earnings on Investments and Deposits $453,773.25 Total Other Receipts $453,773.25 Total Morris Performing Arts Center Capital $453,773.25 TIF - West Washington General Property Taxes $521,276.09 Total Taxes and Intergovernmental $521,276.09 Earnings on Investments and Deposits $62,486.16 Total Other Receipts $62,486.16 Total TIF - West Washington $583,762.25 TIF - River East Development Area (NE Dev) General Property Taxes $8,125,754.02 Total Taxes and Intergovernmental $8,125,754.02 Parking Receipts $4,680.00 Rental of Property $79,608.00 Total Charges for Services $84,288.00 Earnings on Investments and Deposits $901,028.18 Total Other Receipts $901,028.18 Total TIF - River East Development Area (NE Dev) $9,111,070.20 TIF - Southside Development Area #1 General Property Taxes $3,441,587.10 Total Taxes and Intergovernmental $3,441,587.10 Earnings on Investments and Deposits $360,601.39 Total Other Receipts $360,601.39 Total TIF - Southside Development Area #1 $3,802,188.49 Page 19Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Redevelopment General Innkeepers Tax $764,000.00 Total Taxes and Intergovernmental $764,000.00 Earnings on Investments and Deposits $147,726.07 Donations, Gifts, and Bequests $1,822,048.67 Total Other Receipts $1,969,774.74 Total Redevelopment General $2,733,774.74 TIF - Douglas Road General Property Taxes $278,700.97 Total Taxes and Intergovernmental $278,700.97 Earnings on Investments and Deposits $41,107.60 Total Other Receipts $41,107.60 Total TIF - Douglas Road $319,808.57 TIF - River East Residential Area (NE Res) General Property Taxes $7,368,486.33 Total Taxes and Intergovernmental $7,368,486.33 Earnings on Investments and Deposits $421,658.25 Total Other Receipts $421,658.25 Total TIF - River East Residential Area (NE Res) $7,790,144.58 Certified Technology Park Earnings on Investments and Deposits $533.05 Total Other Receipts $533.05 Total Certified Technology Park $533.05 Palais Royale Historic Preservation Earnings on Investments and Deposits $6,953.97 Other Receipts/Various - Percent of Catering Sales $31,864.43 Total Other Receipts $38,818.40 Total Palais Royale Historic Preservation $38,818.40 2018 Fire Station #9 Bond Capital Earnings on Investments and Deposits $15,118.35 Total Other Receipts $15,118.35 Total 2018 Fire Station #9 Bond Capital $15,118.35 2018 TIF Park Bond Capital Earnings on Investments and Deposits $5,180.40 Total Other Receipts $5,180.40 Total 2018 TIF Park Bond Capital $5,180.40 Page 20Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Airport Urban Enterprise Zone Earnings on Investments and Deposits $19,628.76 Total Other Receipts $19,628.76 Total Airport Urban Enterprise Zone $19,628.76 2021 Infrastructure Bond Capital Earnings on Investments and Deposits $22,327.35 Total Other Receipts $22,327.35 Total 2021 Infrastructure Bond Capital $22,327.35 2023 RDA Lease Revenue Bond Capital Earnings on Investments and Deposits $662,425.52 Total Other Receipts $662,425.52 Total 2023 RDA Lease Revenue Bond Capital $662,425.52 2024 RDA Bonds Capital (Madison Lifestyle) Earnings on Investments and Deposits $418,798.66 Total Other Receipts $418,798.66 Total 2024 RDA Bonds Capital (Madison Lifestyle) $418,798.66 2024 RDA Bonds Revenue Bonds (Four Winds) Earnings on Investments and Deposits $911,609.62 Total Other Receipts $911,609.62 Total 2024 RDA Bonds Revenue Bonds (Four Winds) $911,609.62 2017 Parks Bond Capital Earnings on Investments and Deposits $30,396.56 Total Other Receipts $30,396.56 Total 2017 Parks Bond Capital $30,396.56 Project ReLeaf Other Charges for Services, Sales, and Fees/Various - Clean Air/ReLeaf $455,796.64 Total Charges for Services $455,796.64 Earnings on Investments and Deposits $26,520.31 Total Other Receipts $26,520.31 Total Project ReLeaf $482,316.95 Page 21Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Century Center Energy Conservation Debt Svc Innkeepers Tax $721,437.00 Total Taxes and Intergovernmental $721,437.00 Earnings on Investments and Deposits $11,395.47 Transfers In - Transferred from Another Fund $111,484.00 Other Receipts/Various - Other Receipts $29,795.96 Total Other Receipts $152,675.43 Total Century Center Energy Conservation Debt Svc $874,112.43 Fire Pension Cigarette Tax Distribution $3,921,438.92 Total Taxes and Intergovernmental $3,921,438.92 Earnings on Investments and Deposits $12,065.97 Refunds and Reimbursements $7,190.84 Total Other Receipts $19,256.81 Total Fire Pension $3,940,695.73 Police Pension Cigarette Tax Distribution $6,064,113.04 Total Taxes and Intergovernmental $6,064,113.04 Earnings on Investments and Deposits $20,915.93 Total Other Receipts $20,915.93 Total Police Pension $6,085,028.97 Self-Funded Employee Benefits Earnings on Investments and Deposits $392,585.33 Refunds and Reimbursements $5,610.00 Benefit Plan Contributions $17,907,655.22 Other Receipts/Various - Other Receipts $828,057.74 Total Other Receipts $19,133,908.29 Total Self-Funded Employee Benefits $19,133,908.29 Unemployment Compensation Benefit Plan Contributions $16,119.47 Transfers In - Transferred from Another Fund $80,000.00 Total Other Receipts $96,119.47 Total Unemployment Compensation $96,119.47 Page 22Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Parental Leave Fund Earnings on Investments and Deposits $44,159.68 Payroll Fund and Clearing Account Receipts $313,856.71 Total Other Receipts $358,016.39 Total Parental Leave Fund $358,016.39 City Cemetery Earnings on Investments and Deposits $1,445.31 Total Other Receipts $1,445.31 Total City Cemetery $1,445.31 Bowman Cemetery Earnings on Investments and Deposits $22,736.53 Total Other Receipts $22,736.53 Total Bowman Cemetery $22,736.53 South Bend Redevelopment Authority Earnings on Investments and Deposits $17,118.26 Transfers In - Transferred from Another Fund $9,805,500.00 Total Other Receipts $9,822,618.26 Total South Bend Redevelopment Authority $9,822,618.26 Industrial Revolving Fund Earnings on Investments and Deposits $169,066.55 Other Receipts/Various - Other Receipts $71,328.23 Total Other Receipts $240,394.78 Total Industrial Revolving Fund $240,394.78 South Bend Building Corporation Earnings on Investments and Deposits $2,990.70 Transfers In - Transferred from Another Fund $1,445,000.00 Total Other Receipts $1,447,990.70 Total South Bend Building Corporation $1,447,990.70 2015 Smart Streets Bond Debt Service Earnings on Investments and Deposits $92.09 Transfers In - Transferred from Another Fund $1,713,500.00 Total Other Receipts $1,713,592.09 Total 2015 Smart Streets Bond Debt Service $1,713,592.09 2015 Parks Bond Debt Service Earnings on Investments and Deposits $4,985.89 Transfers In - Transferred from Another Fund $343,039.93 Total Other Receipts $348,025.82 Total 2015 Parks Bond Debt Service $348,025.82 Page 23Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities 2017 Eddy Street Commons Bond Capital Earnings on Investments and Deposits $1.31 Total Other Receipts $1.31 Total 2017 Eddy Street Commons Bond Capital $1.31 2017 Eddy Street Commons Bond Debt Service Earnings on Investments and Deposits $187.88 Transfers In - Transferred from Another Fund $1,955,125.00 Total Other Receipts $1,955,312.88 Total 2017 Eddy Street Commons Bond Debt Service $1,955,312.88 Total Governmental Activities $347,335,284.71 PARKING GARAGES Parking Garages Parking Receipts $1,198,181.16 Total Charges for Services $1,198,181.16 Other Fines and Forfeitures/Various - Parking Fines $145,524.74 Total Fines, Forfeitures, and Fees $145,524.74 Earnings on Investments and Deposits $6,762.43 Refunds and Reimbursements $1,520.85 Transfers In - Transferred from Another Fund $175,000.00 Other Receipts/Various - Other Receipts $2,636.58 Total Other Receipts $185,919.86 Total Parking Garages $1,529,625.76 Total PARKING GARAGES $1,529,625.76 Page 24Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org SOLID WASTE Solid Waste Operations Garbage/Trash/Recycling/Landfill Fees and Charges $8,596,933.51 Total Charges for Services $8,596,933.51 Earnings on Investments and Deposits $80,139.62 Sale of Capital Assets $1,023.75 Refunds and Reimbursements $32.96 Other Receipts/Various - Other Receipts $1,082.50 Total Other Receipts $82,278.83 Total Solid Waste Operations $8,679,212.34 Solid Waste Capital Earnings on Investments and Deposits $61,319.20 Transfers In - Transferred from Another Fund $1,166,000.00 Total Other Receipts $1,227,319.20 Total Solid Waste Capital $1,227,319.20 Total SOLID WASTE $9,906,531.54 WASTEWATER Sewer Repair Insurance Other Charges for Services, Sales, and Fees/Various - Sewer Repair Deductible $119,149.16 Other Charges for Services, Sales, and Fees/Various - Sewer Repair Insurance $593,126.34 Total Charges for Services $712,275.50 Earnings on Investments and Deposits $62,133.99 Total Other Receipts $62,133.99 Total Sewer Repair Insurance $774,409.49 Page 25Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org WASTEWATER Sewage Works Operations Sewage Fees $2,319,153.12 Metered or Measured Sales and Services $42,269,600.63 Other Charges for Services, Sales, and Fees/Various - Organic Resources $191,611.39 Total Charges for Services $44,780,365.14 Utility Penalties $698,442.64 Total Utility Penalties $698,442.64 Earnings on Investments and Deposits $1,802,231.65 Refunds and Reimbursements $7,222.00 Other Receipts/Various - Other Receipts $952.13 Other Receipts/Various - Payroll Cost Allocation $421,321.94 Other Receipts/Various - Sale of Scrap Metal $5,451.97 Total Other Receipts $2,237,179.69 Total Sewage Works Operations $47,715,987.47 Sewage Works Capital Other Charges for Services, Sales, and Fees/Various - System Development Fee $465,313.75 Total Charges for Services $465,313.75 Earnings on Investments and Deposits $267,926.82 Sale of Capital Assets $37,697.66 Total Other Receipts $305,624.48 Total Sewage Works Capital $770,938.23 Sewage Works Operations & Maintenance Reserve Earnings on Investments and Deposits $264,385.71 Total Other Receipts $264,385.71 Total Sewage Works Operations & Maintenance Reserve $264,385.71 Sewage Sinking (Debt Service) Earnings on Investments and Deposits $69,537.38 Transfers In - Transferred from Another Fund $7,995,968.00 Total Other Receipts $8,065,505.38 Total Sewage Sinking (Debt Service) $8,065,505.38 Sewage Debt Service Reserve Earnings on Investments and Deposits $195,431.96 Transfers In - Transferred from Another Fund $377,724.00 Total Other Receipts $573,155.96 Total Sewage Debt Service Reserve $573,155.96 Page 26Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org WASTEWATER Sewage Works Customer Deposit Earnings on Investments and Deposits $70,368.51 Total Other Receipts $70,368.51 Total Sewage Works Customer Deposit $70,368.51 Storm Sewer Fund Storm Water Fees $1,361,737.30 Total Charges for Services $1,361,737.30 Earnings on Investments and Deposits $91,334.83 Total Other Receipts $91,334.83 Total Storm Sewer Fund $1,453,072.13 Total WASTEWATER $59,687,822.88 WATER Water Works Operations Fire Protection Contracts and Service Fees $3,278,384.23 Metered or Measured Sales and Services $15,022,217.33 Unmetered Sales and Services $497,988.59 Other Charges for Services, Sales, and Fees/Various - Other Charges for Services, Sales, and Fees $1,738,993.39 Total Charges for Services $20,537,583.54 Utility Penalties $99,477.12 Total Utility Penalties $99,477.12 Earnings on Investments and Deposits $619,448.08 Refunds and Reimbursements $8,853.68 Other Receipts/Various - Utility Management Fee Allocation $1,616,250.00 Other Receipts/Various - Sale of Scrap Metal $14,385.16 Other Receipts/Various - Other Receipts $150.75 Other Receipts/Various - Payroll Cost Allocation $38,858.04 Total Other Receipts $2,297,945.71 Total Water Works Operations $22,935,006.37 Page 27Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org WATER Water Works Capital Other Charges for Services, Sales, and Fees/Various - System Development Fee $108,624.25 Total Charges for Services $108,624.25 Earnings on Investments and Deposits $705,367.64 Refunds and Reimbursements $7,599,349.24 Total Other Receipts $8,304,716.88 Total Water Works Capital $8,413,341.13 Water Works Customer Deposit Earnings on Investments and Deposits $61,752.72 Total Other Receipts $61,752.72 Total Water Works Customer Deposit $61,752.72 Water Works Sinking (Debt Service) Earnings on Investments and Deposits $56,078.80 Transfers In - Transferred from Another Fund $112,544.83 Total Other Receipts $168,623.63 Total Water Works Sinking (Debt Service) $168,623.63 Water Works Bond Reserve Earnings on Investments and Deposits $73,520.31 Transfers In - Transferred from Another Fund $138,414.00 Total Other Receipts $211,934.31 Total Water Works Bond Reserve $211,934.31 Water Works Operations & Maintenance Reserve Earnings on Investments and Deposits $139,458.72 Total Other Receipts $139,458.72 Total Water Works Operations & Maintenance Reserve $139,458.72 Total WATER $31,930,116.88 Page 28Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org CENTURY CENTER Century Center Operations Other Taxes/Various - Hotel/Motel Tax $1,275,000.00 Total Taxes and Intergovernmental $1,275,000.00 Rental of Property $406,078.70 Other Charges for Services, Sales, and Fees/Various - Century Center $2,094,110.05 Total Charges for Services $2,500,188.75 Earnings on Investments and Deposits $9,601.52 Refunds and Reimbursements $12.52 Other Receipts/Various - Other Receipts $46,754.78 Other Receipts/Various - Payroll Cost Allocation $71,905.00 Total Other Receipts $128,273.82 Total Century Center Operations $3,903,462.57 Century Center Capital Earnings on Investments and Deposits $63,759.41 Total Other Receipts $63,759.41 Total Century Center Capital $63,759.41 Total CENTURY CENTER $3,967,221.98 CONSOLIDATED BUILDING DEPARTMENT Consolidated Building Other Charges for Services, Sales, and Fees/Various - Planning, Zoning, and Building Permits and Fees $3,252,266.87 Other Charges for Services, Sales, and Fees/Various - Other Charges for Services, Sales, and Fees $1,381.92 Total Charges for Services $3,253,648.79 Other Fines and Forfeitures/Various - Other Fines and Forfeitures $4,600.00 Total Fines, Forfeitures, and Fees $4,600.00 Earnings on Investments and Deposits $163,691.66 Sale of Capital Assets $3,549.00 Other Receipts/Various - Other Receipts $3,510.00 Total Other Receipts $170,750.66 Total Consolidated Building $3,428,999.45 Total CONSOLIDATED BUILDING DEPARTMENT $3,428,999.45 Page 29Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org MORRIS PERFORMING ARTS CENTER Morris Performing Arts Center Other Charges for Services, Sales, and Fees/Various - Morris Performing Arts Center $1,735,598.23 Total Charges for Services $1,735,598.23 Earnings on Investments and Deposits $11,576.68 Refunds and Reimbursements $66,382.37 Donations, Gifts, and Bequests $9,247.72 Transfers In - Transferred from Another Fund $447,000.00 Other Receipts/Various - Other Receipts $8,225.65 Total Other Receipts $542,432.42 Total Morris Performing Arts Center $2,278,030.65 Total MORRIS PERFORMING ARTS CENTER $2,278,030.65 Page 30Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Disbursements by Fund - 2025 Governmental Activities General Fund Salaries and Wages $48,271,822.83 Employee Benefits $19,507,493.30 Total Personal Services $67,779,316.13 Office Supplies $117,572.83 Operating Supplies $2,949,171.80 Repair and Maintenance Supplies $32,406.81 Total Supplies $3,099,151.44 Professional Services $2,436,930.16 Communication and Transportation $138,474.03 Printing and Advertising $189,387.47 Utility Services $2,061,838.21 Repairs and Maintenance $4,280,880.19 Rentals $169,650.75 Other Services and Charges $17,524,029.59 Total Services and Charges $26,801,190.40 Payments on Bonds and Other Debt Principal $2,113,746.13 Payments on Bonds and Other Debt Interest $176,097.64 Total Debt service - principal and interest $2,289,843.77 Buildings $6,639,539.00 Machinery, Equipment, and Vehicles $1,796,121.57 Total Capital Outlays $8,435,660.57 Transfer Out - Transferred To Another Fund $10,200,000.00 Total Other Disbursements $10,200,000.00 Total General Fund $118,605,162.31 Parks & Recreation Salaries and Wages $8,972,984.75 Page 31Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Parks & Recreation Employee Benefits $2,671,626.59 Total Personal Services $11,644,611.34 Office Supplies $21,896.68 Operating Supplies $1,030,455.92 Repair and Maintenance Supplies $677,784.23 Total Supplies $1,730,136.83 Professional Services $438,444.99 Communication and Transportation $20,721.73 Printing and Advertising $1,390,222.39 Utility Services $986,181.92 Repairs and Maintenance $983,190.55 Rentals $27,307.86 Other Services and Charges $4,078,761.31 Total Services and Charges $7,924,830.75 Payments on Bonds and Other Debt Principal $547,019.63 Payments on Bonds and Other Debt Interest $62,325.78 Total Debt service - principal and interest $609,345.41 Buildings $5,216,782.08 Improvements Other Than Buildings $2,122,592.09 Machinery, Equipment, and Vehicles $1,102,071.42 Total Capital Outlays $8,441,445.59 Total Parks & Recreation $30,350,369.92 Motor Vehicle Highway Salaries and Wages $3,709,645.20 Employee Benefits $1,261,567.46 Total Personal Services $4,971,212.66 Office Supplies $5,705.86 Operating Supplies $872,317.04 Page 32Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Motor Vehicle Highway Repair and Maintenance Supplies $680,245.16 Total Supplies $1,558,268.06 Professional Services $1,177,290.32 Communication and Transportation $573.59 Printing and Advertising $3,007.51 Utility Services $50,992.76 Repairs and Maintenance $1,299,801.35 Other Services and Charges $1,774,158.91 Total Services and Charges $4,305,824.44 Payments on Bonds and Other Debt Principal $1,900,377.94 Payments on Bonds and Other Debt Interest $194,108.48 Total Debt service - principal and interest $2,094,486.42 Buildings $700,140.00 Machinery, Equipment, and Vehicles $2,900,183.98 Total Capital Outlays $3,600,323.98 Total Motor Vehicle Highway $16,530,115.56 Studebaker-Oliver Revitalizing Grants Professional Services $101,948.10 Total Services and Charges $101,948.10 Total Studebaker-Oliver Revitalizing Grants $101,948.10 Dept of Community Investment Operating Salaries and Wages $2,211,292.70 Employee Benefits $675,134.33 Total Personal Services $2,886,427.03 Office Supplies $16,790.99 Operating Supplies $29,437.26 Total Supplies $46,228.25 Page 33Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Dept of Community Investment Operating Professional Services $705,111.04 Communication and Transportation $25,131.01 Printing and Advertising $10,339.35 Repairs and Maintenance $1,183.77 Other Services and Charges $860,766.30 Total Services and Charges $1,602,531.47 Total Dept of Community Investment Operating $4,535,186.75 Dept of Community Investment Grants Other Services and Charges $4,271,423.21 Total Services and Charges $4,271,423.21 Total Dept of Community Investment Grants $4,271,423.21 Gift, Donation, Bequest Professional Services $781,734.71 Printing and Advertising $5,038.81 Repairs and Maintenance $22.47 Other Services and Charges $36,690.09 Total Services and Charges $823,486.08 Total Gift, Donation, Bequest $823,486.08 Unsafe Building Professional Services $24,212.26 Total Services and Charges $24,212.26 Total Unsafe Building $24,212.26 Law Enforcement Continuing Education Operating Supplies $133,003.21 Total Supplies $133,003.21 Professional Services $10,296.88 Communication and Transportation $56,140.14 Other Services and Charges $235,721.27 Total Services and Charges $302,158.29 Page 34Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Law Enforcement Continuing Education Machinery, Equipment, and Vehicles $669,113.87 Total Capital Outlays $669,113.87 Total Law Enforcement Continuing Education $1,104,275.37 Rental Units Regulation Professional Services $6,564.65 Total Services and Charges $6,564.65 Total Rental Units Regulation $6,564.65 Central Services Salaries and Wages $2,443,948.25 Employee Benefits $907,083.71 Total Personal Services $3,351,031.96 Office Supplies $5,308.73 Operating Supplies $1,992,207.85 Repair and Maintenance Supplies $3,801,753.77 Total Supplies $5,799,270.35 Professional Services $1,734.69 Communication and Transportation $2,742.19 Utility Services $66,872.71 Repairs and Maintenance $246,224.02 Other Services and Charges $877,230.24 Total Services and Charges $1,194,803.85 Total Central Services $10,345,106.16 Liability Insurance Other Personal Services $45,638.50 Total Personal Services $45,638.50 Professional Services $498,335.16 Page 35Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Liability Insurance Insurance $2,375,172.98 Other Services and Charges $377,756.31 Total Services and Charges $3,251,264.45 Total Liability Insurance $3,296,902.95 Code Enforcement Fund Salaries and Wages $2,328,629.58 Employee Benefits $819,082.76 Total Personal Services $3,147,712.34 Office Supplies $9,150.81 Operating Supplies $153,233.21 Repair and Maintenance Supplies $3,730.05 Total Supplies $166,114.07 Professional Services $232,075.21 Communication and Transportation $46,483.04 Printing and Advertising $9,719.45 Utility Services $40,623.46 Repairs and Maintenance $402,903.25 Rentals $2,280.45 Other Services and Charges $968,807.78 Total Services and Charges $1,702,892.64 Payments on Bonds and Other Debt Principal $299,176.35 Payments on Bonds and Other Debt Interest $26,486.34 Total Debt service - principal and interest $325,662.69 Machinery, Equipment, and Vehicles $535,928.84 Total Capital Outlays $535,928.84 Total Code Enforcement Fund $5,878,310.58 Page 36Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Local Income Tax - Public Safety Salaries and Wages $13,878,633.00 Total Personal Services $13,878,633.00 Total Local Income Tax - Public Safety $13,878,633.00 Local Road & Street Repair and Maintenance Supplies $20,000.00 Total Supplies $20,000.00 Professional Services $350,487.40 Repairs and Maintenance $418,545.57 Total Services and Charges $769,032.97 Infrastructure $345,070.02 Total Capital Outlays $345,070.02 Transfer Out - Transferred To Another Fund $957,000.00 Total Other Disbursements $957,000.00 Total Local Road & Street $2,091,102.99 LOIT Special Distribution Professional Services $703.74 Total Services and Charges $703.74 Infrastructure $33,831.00 Total Capital Outlays $33,831.00 Total LOIT Special Distribution $34,534.74 Human Rights Federal Grants Salaries and Wages $140,261.96 Employee Benefits $56,808.04 Total Personal Services $197,070.00 Office Supplies $4,534.97 Page 37Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Human Rights Federal Grants Operating Supplies $50.74 Total Supplies $4,585.71 Professional Services $8,595.82 Communication and Transportation $11,745.84 Printing and Advertising $38,761.22 Repairs and Maintenance $118.36 Rentals $1,283.61 Other Services and Charges $11,360.00 Total Services and Charges $71,864.85 Machinery, Equipment, and Vehicles $28,218.25 Total Capital Outlays $28,218.25 Total Human Rights Federal Grants $301,738.81 American Rescue Plan Buildings $23,274.10 Total Capital Outlays $23,274.10 Total American Rescue Plan $23,274.10 COVID-19 Response Other Services and Charges $4,166.21 Total Services and Charges $4,166.21 Total COVID-19 Response $4,166.21 Local Road & Bridge Grant Repairs and Maintenance $2,595,523.93 Total Services and Charges $2,595,523.93 Total Local Road & Bridge Grant $2,595,523.93 MVH Restricted Fund Salaries and Wages $471,640.04 Page 38Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities MVH Restricted Fund Employee Benefits $224,106.40 Total Personal Services $695,746.44 Operating Supplies $458,885.73 Repair and Maintenance Supplies $1,339,585.93 Total Supplies $1,798,471.66 Repairs and Maintenance $439,453.81 Total Services and Charges $439,453.81 Payments on Bonds and Other Debt Principal $177,933.16 Payments on Bonds and Other Debt Interest $9,596.21 Total Debt service - principal and interest $187,529.37 Total MVH Restricted Fund $3,121,201.28 IT / Innovation / 311 Call Center Salaries and Wages $3,516,604.60 Employee Benefits $1,180,231.04 Total Personal Services $4,696,835.64 Office Supplies $11,562.69 Operating Supplies $1,073,918.50 Total Supplies $1,085,481.19 Professional Services $1,403,839.53 Communication and Transportation $288,197.20 Printing and Advertising $8,022.29 Repairs and Maintenance $6,518,505.35 Other Services and Charges $37,760.07 Total Services and Charges $8,256,324.44 Payments on Bonds and Other Debt Principal $728,026.36 Page 39Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities IT / Innovation / 311 Call Center Payments on Bonds and Other Debt Interest $47,431.25 Total Debt service - principal and interest $775,457.61 Total IT / Innovation / 311 Call Center $14,814,098.88 Fire Department Capital Payments on Bonds and Other Debt Principal $1,481,161.96 Payments on Bonds and Other Debt Interest $156,200.73 Total Debt service - principal and interest $1,637,362.69 Buildings $829,874.87 Machinery, Equipment, and Vehicles $1,965,089.68 Total Capital Outlays $2,794,964.55 Transfer Out - Transferred To Another Fund $761,656.26 Total Other Disbursements $761,656.26 Total Fire Department Capital $5,193,983.50 Indiana River Rescue Operating Supplies $28,764.20 Total Supplies $28,764.20 Printing and Advertising $6,708.60 Other Services and Charges $19,448.84 Total Services and Charges $26,157.44 Total Indiana River Rescue $54,921.64 Police Federal Drug Enforcement Operating Supplies $17,123.35 Total Supplies $17,123.35 Page 40Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Police Federal Drug Enforcement Machinery, Equipment, and Vehicles $14,920.00 Total Capital Outlays $14,920.00 Total Police Federal Drug Enforcement $32,043.35 2017 Parks Bond Debt Service Payments on Bonds and Other Debt Principal $920,000.00 Payments on Bonds and Other Debt Interest $261,215.00 Total Debt service - principal and interest $1,181,215.00 Total 2017 Parks Bond Debt Service $1,181,215.00 TIF - River West Development Area Professional Services $4,883,161.67 Rentals $275,000.00 Other Services and Charges $942,939.89 Total Services and Charges $6,101,101.56 Payments on Bonds and Other Debt Principal $1,155,386.00 Payments on Bonds and Other Debt Interest $306,209.00 Total Debt service - principal and interest $1,461,595.00 Infrastructure $2,436,158.98 Buildings $4,802,665.10 Improvements Other Than Buildings $1,570,902.93 Machinery, Equipment, and Vehicles $59,529.84 Total Capital Outlays $8,869,256.85 Transfer Out - Transferred To Another Fund $5,438,570.00 Total Other Disbursements $5,438,570.00 Total TIF - River West Development Area $21,870,523.41 2018 Fire Station #9 Bond Debt Service Payments on Bonds and Other Debt Principal $230,000.00 Page 41Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities 2018 Fire Station #9 Bond Debt Service Payments on Bonds and Other Debt Interest $114,656.28 Total Debt service - principal and interest $344,656.28 Total 2018 Fire Station #9 Bond Debt Service $344,656.28 2019 South Shore Double Tracking Debt Service Payments on Bonds and Other Debt Principal $795,000.00 Payments on Bonds and Other Debt Interest $235,125.00 Total Debt service - principal and interest $1,030,125.00 Total 2019 South Shore Double Tracking Debt Service $1,030,125.00 Local Income Tax - Certified Shares Professional Services $45,563.83 Total Services and Charges $45,563.83 Total Local Income Tax - Certified Shares $45,563.83 Cumulative Capital Development Transfer Out - Transferred To Another Fund $500,000.00 Total Other Disbursements $500,000.00 Total Cumulative Capital Development $500,000.00 Cumulative Capital Improvement Transfer Out - Transferred To Another Fund $75,000.00 Total Other Disbursements $75,000.00 Total Cumulative Capital Improvement $75,000.00 Local Income Tax - Economic Development Professional Services $929,834.39 Printing and Advertising $1,098.73 Utility Services $460,240.96 Repairs and Maintenance $2,336,973.65 Page 42Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Local Income Tax - Economic Development Other Services and Charges $2,862,871.63 Total Services and Charges $6,591,019.36 Payments on Bonds and Other Debt Principal $200,000.00 Payments on Bonds and Other Debt Interest $118,000.00 Total Debt service - principal and interest $318,000.00 Buildings $6,450,894.34 Improvements Other Than Buildings $1,800.00 Machinery, Equipment, and Vehicles $1,237,685.99 Total Capital Outlays $7,690,380.33 Transfer Out - Transferred To Another Fund $11,501,205.04 Total Other Disbursements $11,501,205.04 Total Local Income Tax - Economic Development $26,100,604.73 Major Moves Construction Professional Services $90,493.42 Total Services and Charges $90,493.42 Infrastructure $392,405.27 Total Capital Outlays $392,405.27 Total Major Moves Construction $482,898.69 Professional Sports Convention Development Area Buildings $157,922.95 Total Capital Outlays $157,922.95 Total Professional Sports Convention Development Area $157,922.95 Page 43Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Morris Performing Arts Center Capital Buildings $6,426,666.15 Total Capital Outlays $6,426,666.15 Total Morris Performing Arts Center Capital $6,426,666.15 TIF - West Washington Other Services and Charges $61,925.40 Total Services and Charges $61,925.40 Infrastructure $72,454.63 Buildings $40,000.00 Total Capital Outlays $112,454.63 Total TIF - West Washington $174,380.03 TIF - River East Development Area (NE Dev) Professional Services $2,880,962.46 Other Services and Charges $1,132,520.00 Total Services and Charges $4,013,482.46 Infrastructure $327,771.68 Buildings $1,005,482.38 Improvements Other Than Buildings $1,080,606.29 Total Capital Outlays $2,413,860.35 Transfer Out - Transferred To Another Fund $1,194,930.00 Total Other Disbursements $1,194,930.00 Total TIF - River East Development Area (NE Dev) $7,622,272.81 TIF - Southside Development Area #1 Professional Services $226,688.00 Total Services and Charges $226,688.00 Infrastructure $1,162,689.41 Page 44Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities TIF - Southside Development Area #1 Buildings $207,773.57 Improvements Other Than Buildings $1,413,846.63 Total Capital Outlays $2,784,309.61 Total TIF - Southside Development Area #1 $3,010,997.61 Redevelopment General Professional Services $600.00 Other Services and Charges $1,295,601.71 Total Services and Charges $1,296,201.71 Transfer Out - Transferred To Another Fund $764,000.00 Total Other Disbursements $764,000.00 Total Redevelopment General $2,060,201.71 TIF - Douglas Road Infrastructure $348,433.60 Total Capital Outlays $348,433.60 Total TIF - Douglas Road $348,433.60 TIF - River East Residential Area (NE Res) Payments on Bonds and Other Debt Principal $111,125.91 Payments on Bonds and Other Debt Interest $9,766.09 Total Debt service - principal and interest $120,892.00 Buildings $200,000.00 Improvements Other Than Buildings $199,305.29 Total Capital Outlays $399,305.29 Transfer Out - Transferred To Another Fund $4,425,125.00 Total Other Disbursements $4,425,125.00 Total TIF - River East Residential Area (NE Res) $4,945,322.29 Page 45Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities 2018 TIF Park Bond Capital Improvements Other Than Buildings $76,675.85 Total Capital Outlays $76,675.85 Total 2018 TIF Park Bond Capital $76,675.85 2021 Infrastructure Bond Capital Infrastructure $399,500.00 Total Capital Outlays $399,500.00 Total 2021 Infrastructure Bond Capital $399,500.00 2023 RDA Lease Revenue Bond Capital Professional Services $3,178,040.56 Total Services and Charges $3,178,040.56 Buildings $38,643.26 Improvements Other Than Buildings $2,190,545.28 Total Capital Outlays $2,229,188.54 Total 2023 RDA Lease Revenue Bond Capital $5,407,229.10 2024 RDA Bonds Capital (Madison Lifestyle) Other Personal Services $13,925,602.13 Total Personal Services $13,925,602.13 Professional Services $17,192.50 Utility Services $10,781.37 Total Services and Charges $27,973.87 Buildings $51,454.25 Improvements Other Than Buildings $2,367,090.00 Total Capital Outlays $2,418,544.25 Total 2024 RDA Bonds Capital (Madison Lifestyle) $16,372,120.25 Page 46Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities 2024 RDA Bonds Revenue Bonds (Four Winds) Buildings $24,185,073.82 Total Capital Outlays $24,185,073.82 Total 2024 RDA Bonds Revenue Bonds (Four Winds) $24,185,073.82 2017 Parks Bond Capital Improvements Other Than Buildings $295,334.39 Total Capital Outlays $295,334.39 Total 2017 Parks Bond Capital $295,334.39 Project ReLeaf Salaries and Wages $33,793.00 Employee Benefits $2,583.94 Total Personal Services $36,376.94 Operating Supplies $5,663.93 Total Supplies $5,663.93 Other Services and Charges $32,372.23 Total Services and Charges $32,372.23 Transfer Out - Transferred To Another Fund $300,000.00 Other Disbursements $8,142.54 Total Other Disbursements $308,142.54 Total Project ReLeaf $382,555.64 Century Center Energy Conservation Debt Svc Payments on Bonds and Other Debt Principal $315,561.00 Payments on Bonds and Other Debt Interest $73,192.52 Total Debt service - principal and interest $388,753.52 Total Century Center Energy Conservation Debt Svc $388,753.52 Page 47Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Fire Pension Salaries and Wages $4,246,287.95 Total Personal Services $4,246,287.95 Professional Services $4,178.00 Communication and Transportation $1,158.13 Total Services and Charges $5,336.13 Total Fire Pension $4,251,624.08 Police Pension Salaries and Wages $6,087,657.13 Total Personal Services $6,087,657.13 Professional Services $3,500.00 Communication and Transportation $1,178.65 Total Services and Charges $4,678.65 Total Police Pension $6,092,335.78 Self-Funded Employee Benefits Other Personal Services $6,028,560.36 Total Personal Services $6,028,560.36 Operating Supplies $97,940.70 Total Supplies $97,940.70 Professional Services $1,612,961.63 Communication and Transportation $302.97 Insurance $570,870.42 Other Services and Charges $1,470.00 Total Services and Charges $2,185,605.02 Total Self-Funded Employee Benefits $8,312,106.08 Page 48Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities Unemployment Compensation Other Personal Services $92,938.69 Total Personal Services $92,938.69 Total Unemployment Compensation $92,938.69 Parental Leave Fund Salaries and Wages $117,790.20 Total Personal Services $117,790.20 Total Parental Leave Fund $117,790.20 South Bend Redevelopment Authority Payments on Bonds and Other Debt Principal $3,835,000.00 Payments on Bonds and Other Debt Interest $5,959,691.02 Total Debt service - principal and interest $9,794,691.02 Transfer Out - Transferred To Another Fund $3,070,500.00 Total Other Disbursements $3,070,500.00 Total South Bend Redevelopment Authority $12,865,191.02 Industrial Revolving Fund Professional Services $103,321.43 Other Services and Charges $48,574.14 Total Services and Charges $151,895.57 Total Industrial Revolving Fund $151,895.57 South Bend Building Corporation Other Services and Charges $1,350.00 Total Services and Charges $1,350.00 Payments on Bonds and Other Debt Principal $950,000.00 Page 49Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities South Bend Building Corporation Payments on Bonds and Other Debt Interest $478,605.00 Total Debt service - principal and interest $1,428,605.00 Total South Bend Building Corporation $1,429,955.00 2015 Smart Streets Bond Debt Service Other Services and Charges $1,650.00 Total Services and Charges $1,650.00 Payments on Bonds and Other Debt Principal $1,160,000.00 Payments on Bonds and Other Debt Interest $550,843.76 Total Debt service - principal and interest $1,710,843.76 Total 2015 Smart Streets Bond Debt Service $1,712,493.76 2015 Parks Bond Debt Service Payments on Bonds and Other Debt Principal $260,000.00 Payments on Bonds and Other Debt Interest $121,031.26 Total Debt service - principal and interest $381,031.26 Total 2015 Parks Bond Debt Service $381,031.26 2017 Eddy Street Commons Bond Debt Service Payments on Bonds and Other Debt Principal $865,000.00 Payments on Bonds and Other Debt Interest $1,090,125.00 Total Debt service - principal and interest $1,955,125.00 Total 2017 Eddy Street Commons Bond Debt Service $1,955,125.00 Total Governmental Activities $399,264,799.43 PARKING GARAGES Parking Garages Salaries and Wages $433,275.56 Other Personal Services $1,106.86 Employee Benefits $100,995.56 Total Personal Services $535,377.98 Page 50Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org PARKING GARAGES Parking Garages Office Supplies $1,151.95 Operating Supplies $39,630.04 Repair and Maintenance Supplies $56,269.23 Total Supplies $97,051.22 Professional Services $681,028.06 Communication and Transportation $45,501.92 Printing and Advertising $308.44 Insurance $18,203.85 Utility Services $120,784.97 Repairs and Maintenance $64,459.69 Other Services and Charges $305,787.38 Total Services and Charges $1,236,074.31 Total Parking Garages $1,868,503.51 Total PARKING GARAGES $1,868,503.51 SOLID WASTE Solid Waste Operations Salaries and Wages $1,393,381.60 Employee Benefits $537,169.01 Total Personal Services $1,930,550.61 Office Supplies $1,629.61 Operating Supplies $382,341.13 Total Supplies $383,970.74 Communication and Transportation $3,849.62 Printing and Advertising $1,788.90 Repairs and Maintenance $1,537,454.13 Other Services and Charges $3,119,316.31 Total Services and Charges $4,662,408.96 Transfer Out - Transferred To Another Fund $1,166,000.00 Total Other Disbursements $1,166,000.00 Total Solid Waste Operations $8,142,930.31 Page 51Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org SOLID WASTE Solid Waste Capital Payments on Bonds and Other Debt Principal $1,183,698.16 Payments on Bonds and Other Debt Interest $128,888.86 Total Debt service - principal and interest $1,312,587.02 Machinery, Equipment, and Vehicles $1,957,653.20 Total Capital Outlays $1,957,653.20 Total Solid Waste Capital $3,270,240.22 Total SOLID WASTE $11,413,170.53 WASTEWATER Sewer Repair Insurance Salaries and Wages $139,509.39 Employee Benefits $598.05 Total Personal Services $140,107.44 Bad Debt $11,179.00 Employee Pensions and Benefits $50,169.71 Materials and Supplies $104,980.67 Other Operating $777,242.77 Total Operations $943,572.15 Total Sewer Repair Insurance $1,083,679.59 Sewage Works Operations Salaries and Wages $5,858,104.26 Employee Benefits $15,101.82 Total Personal Services $5,873,206.08 Transfer Out - Transferred To Another Fund $8,373,692.00 Other Disbursements $4,163,261.00 Total Other Disbursements $12,536,953.00 Bad Debt $295,824.67 Chemicals $634,430.03 Contractual Services $2,637,835.46 Employee Pensions and Benefits $2,100,074.50 Materials and Supplies $2,299,942.28 Power Production\Purchased Power $1,407,735.32 Page 52Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org WASTEWATER Sewage Works Operations Purchased Water $38,718.37 Sludge Removal $550,057.33 Other Operating $9,662,726.21 Total Operations $19,627,344.17 Total Sewage Works Operations $38,037,503.25 Sewage Works Capital Infrastructure $2,871,212.94 Buildings $2,315,603.56 Machinery, Equipment, and Vehicles $2,802,874.33 Total Capital Outlays $7,989,690.83 Other Operating $1,490,301.82 Total Operations $1,490,301.82 Total Sewage Works Capital $9,479,992.65 Sewage Sinking (Debt Service) Payments on Bonds and Other Debt Principal $6,735,000.00 Payments on Bonds and Other Debt Interest $1,341,844.10 Total Debt service - principal and interest $8,076,844.10 Other Operating $1,300.00 Total Operations $1,300.00 Total Sewage Sinking (Debt Service) $8,078,144.10 Storm Sewer Fund Salaries and Wages $56,873.70 Employee Benefits $17,134.82 Total Personal Services $74,008.52 Infrastructure $637,461.53 Total Capital Outlays $637,461.53 Bad Debt $45,044.66 Page 53Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org WASTEWATER Storm Sewer Fund Contractual Services $17,209.02 Total Operations $62,253.68 Total Storm Sewer Fund $773,723.73 Total WASTEWATER $57,453,043.32 WATER Water Works Operations Salaries and Wages $3,793,996.38 Employee Benefits $9,275.73 Total Personal Services $3,803,272.11 Rentals $301,471.21 Total Services and Charges $301,471.21 Transfer Out - Transferred To Another Fund $221,268.00 Other Disbursements $1,602,400.00 Total Other Disbursements $1,823,668.00 Bad Debt $235,429.94 Chemicals $226,058.92 Contractual Services $4,280,353.65 Employee Pensions and Benefits $1,330,741.49 Materials and Supplies $914,267.04 Power Production\Purchased Power $958,868.48 Sludge Removal $76,044.86 Other Operating $4,638,814.10 Total Operations $12,660,578.48 Total Water Works Operations $18,588,989.80 Water Works Capital Infrastructure $6,913,648.21 Buildings $200,000.00 Page 54Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org WATER Water Works Capital Improvements Other Than Buildings $297,363.18 Machinery, Equipment, and Vehicles $464,356.99 Total Capital Outlays $7,875,368.38 Contractual Services $135,141.95 Total Operations $135,141.95 Total Water Works Capital $8,010,510.33 Water Works Sinking (Debt Service) Payments on Bonds and Other Debt Principal $327,262.00 Payments on Bonds and Other Debt Interest $213,995.66 Total Debt service - principal and interest $541,257.66 Other Operating $600.00 Total Operations $600.00 Total Water Works Sinking (Debt Service) $541,857.66 Total WATER $27,141,357.79 CENTURY CENTER Century Center Operations Salaries and Wages $1,782,952.26 Employee Benefits $482,663.82 Total Personal Services $2,265,616.08 Operating Supplies $598,864.36 Repair and Maintenance Supplies $44,290.81 Total Supplies $643,155.17 Professional Services $143,677.65 Insurance $36,866.76 Utility Services $394,156.33 Repairs and Maintenance $133,715.23 Other Services and Charges $708,157.76 Total Services and Charges $1,416,573.73 Page 55Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org CENTURY CENTER Century Center Operations Transfer Out - Transferred To Another Fund $111,484.00 Total Other Disbursements $111,484.00 Total Century Center Operations $4,436,828.98 Century Center Capital Buildings $27,558.91 Improvements Other Than Buildings $26,167.76 Machinery, Equipment, and Vehicles $25,284.00 Total Capital Outlays $79,010.67 Total Century Center Capital $79,010.67 Total CENTURY CENTER $4,515,839.65 CONSOLIDATED BUILDING DEPARTMENT Consolidated Building Salaries and Wages $920,590.79 Employee Benefits $309,786.29 Total Personal Services $1,230,377.08 Office Supplies $23,834.18 Operating Supplies $15,362.80 Total Supplies $39,196.98 Professional Services $4,482.91 Communication and Transportation $6,186.65 Repairs and Maintenance $25,309.22 Other Services and Charges $2,532,872.39 Total Services and Charges $2,568,851.17 Machinery, Equipment, and Vehicles $56,436.50 Total Capital Outlays $56,436.50 Total Consolidated Building $3,894,861.73 Total CONSOLIDATED BUILDING DEPARTMENT $3,894,861.73 Page 56Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org MORRIS PERFORMING ARTS CENTER Morris Performing Arts Center Salaries and Wages $578,344.13 Employee Benefits $183,352.84 Total Personal Services $761,696.97 Office Supplies $7,882.17 Operating Supplies $11,066.06 Repair and Maintenance Supplies $48,096.06 Total Supplies $67,044.29 Professional Services $74,630.30 Communication and Transportation $7,457.76 Printing and Advertising $93,421.14 Utility Services $179,686.08 Repairs and Maintenance $108,357.50 Other Services and Charges $454,638.97 Total Services and Charges $918,191.75 Total Morris Performing Arts Center $1,746,933.01 Total MORRIS PERFORMING ARTS CENTER $1,746,933.01 Page 57Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Disbursements by Fund with Departments - 2025 Governmental Activities General Fund No Department Professional Services $312.70 Total Services and Charges $312.70 Transfer Out - Transferred To Another Fund $4,500,000.00 Total Other Disbursements $4,500,000.00 Total No Department $4,500,312.70 Administration & Finance Salaries and Wages $2,583,860.80 Employee Benefits $763,339.31 Total Personal Services $3,347,200.11 Office Supplies $15,980.34 Operating Supplies $19,609.94 Total Supplies $35,590.28 Professional Services $819,586.31 Communication and Transportation $22,134.97 Printing and Advertising $7,702.35 Utility Services $154,509.50 Repairs and Maintenance $936,954.86 Other Services and Charges $4,466,643.07 Total Services and Charges $6,407,531.06 Page 58Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities General Fund Administration & Finance Buildings $6,639,539.00 Total Capital Outlays $6,639,539.00 Total Administration & Finance $16,429,860.45 Clerk's Office Salaries and Wages $266,388.87 Employee Benefits $69,431.97 Total Personal Services $335,820.84 Office Supplies $22,545.85 Total Supplies $22,545.85 Professional Services $13,285.65 Communication and Transportation $7,817.52 Printing and Advertising $48,243.82 Repairs and Maintenance $5,708.23 Other Services and Charges $84,838.10 Total Services and Charges $159,893.32 Total Clerk's Office $518,260.01 Mayor's Office Salaries and Wages $744,817.73 Employee Benefits $221,385.02 Total Personal Services $966,202.75 Office Supplies $7,372.79 Total Supplies $7,372.79 Page 59Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities General Fund Mayor's Office Professional Services $9,055.01 Communication and Transportation $5,745.53 Printing and Advertising $45,637.14 Other Services and Charges $201,391.84 Total Services and Charges $261,829.52 Total Mayor's Office $1,235,405.06 Common Council Salaries and Wages $260,100.42 Employee Benefits $92,900.41 Total Personal Services $353,000.83 Office Supplies $5,249.73 Total Supplies $5,249.73 Professional Services $279,576.00 Communication and Transportation $2,393.84 Printing and Advertising $36,811.60 Repairs and Maintenance $8,143.34 Other Services and Charges $69,678.05 Total Services and Charges $396,602.83 Total Common Council $754,853.39 Legal Department Salaries and Wages $1,193,391.49 Employee Benefits $362,604.14 Total Personal Services $1,555,995.63 Office Supplies $6,997.49 Total Supplies $6,997.49 Professional Services $51.50 Page 60Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities General Fund Legal Department Communication and Transportation $7,901.01 Printing and Advertising $630.00 Other Services and Charges $269,844.55 Total Services and Charges $278,427.06 Total Legal Department $1,841,420.18 Public Works Salaries and Wages $2,192,793.39 Employee Benefits $668,763.88 Total Personal Services $2,861,557.27 Office Supplies $11,097.93 Operating Supplies $2,537.65 Repair and Maintenance Supplies $8,499.53 Total Supplies $22,135.11 Professional Services $311,185.90 Communication and Transportation $19,147.41 Printing and Advertising $10,428.87 Utility Services $1,259,523.23 Repairs and Maintenance $35,094.63 Other Services and Charges $825,126.79 Total Services and Charges $2,460,506.83 Transfer Out - Transferred To Another Fund $1,600,000.00 Total Other Disbursements $1,600,000.00 Total Public Works $6,944,199.21 Civil Rights Salaries and Wages $346,389.21 Page 61Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities General Fund Civil Rights Employee Benefits $102,751.91 Total Personal Services $449,141.12 Office Supplies $4,678.97 Total Supplies $4,678.97 Professional Services $16,994.47 Communication and Transportation $2,715.02 Printing and Advertising $9,315.72 Repairs and Maintenance $10,828.50 Rentals $76,150.75 Other Services and Charges $64,784.71 Total Services and Charges $180,789.17 Total Civil Rights $634,609.26 Fire Department Salaries and Wages $19,190,182.39 Employee Benefits $7,784,403.21 Total Personal Services $26,974,585.60 Office Supplies $6,762.35 Operating Supplies $1,541,916.23 Repair and Maintenance Supplies $9,514.51 Total Supplies $1,558,193.09 Professional Services $235,459.50 Communication and Transportation $63,941.17 Printing and Advertising $6,713.20 Utility Services $336,973.95 Repairs and Maintenance $2,053,835.63 Page 62Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities General Fund Fire Department Other Services and Charges $3,667,493.63 Total Services and Charges $6,364,417.08 Total Fire Department $34,897,195.77 Police Department Salaries and Wages $21,493,898.53 Employee Benefits $9,441,913.45 Total Personal Services $30,935,811.98 Office Supplies $36,887.38 Operating Supplies $1,383,892.25 Repair and Maintenance Supplies $10,637.48 Total Supplies $1,431,417.11 Professional Services $751,326.12 Communication and Transportation $6,677.56 Printing and Advertising $23,904.77 Utility Services $229,288.28 Repairs and Maintenance $1,196,311.22 Rentals $93,500.00 Other Services and Charges $6,886,959.09 Total Services and Charges $9,187,967.04 Payments on Bonds and Other Debt Principal $2,113,746.13 Payments on Bonds and Other Debt Interest $176,097.64 Total Debt service - principal and interest $2,289,843.77 Page 63Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities General Fund Police Department Machinery, Equipment, and Vehicles $1,796,121.57 Total Capital Outlays $1,796,121.57 Total Police Department $45,641,161.47 Community Investment Other Services and Charges $990.00 Total Services and Charges $990.00 Total Community Investment $990.00 Venues Parks & Arts Operating Supplies $1,215.73 Repair and Maintenance Supplies $3,755.29 Total Supplies $4,971.02 Professional Services $97.00 Utility Services $81,543.25 Repairs and Maintenance $34,003.78 Other Services and Charges $986,279.76 Total Services and Charges $1,101,923.79 Transfer Out - Transferred To Another Fund $4,100,000.00 Total Other Disbursements $4,100,000.00 Total Venues Parks & Arts $5,206,894.81 Total General Fund $118,605,162.31 Total Governmental Activities Disbursements for Funds with Departments $118,605,162.31 Page 64Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Fund Type Schedule 2025 Fund Type Local Fund Standard Fund 1 - General Fund 0000000101 - General Fund 101001 - General 2 - Special Revenue 0000000102 - Rainy Day 102194 - Rainy Day 2 - Special Revenue 0000000201 - Parks & Recreation 102056 - Parks And Recreation 2 - Special Revenue 0000000202 - Motor Vehicle Highway 102001 - Motor Vehicle Highway 2 - Special Revenue 0000000209 - Studebaker-Oliver Revitalizing Grants 900001 - Studebaker-Oliver Revitalizing Grants 2 - Special Revenue 0000000211 - Dept of Community Investment Operating 102018 - Economic Development Operating 2 - Special Revenue 0000000212 - Dept of Community Investment Grants 102031 - Community Development 2 - Special Revenue 0000000216 - Police State Seizures 102337 - Seized Assets 2 - Special Revenue 0000000217 - Gift, Donation, Bequest 900003 - Gift, Donation, Bequest 2 - Special Revenue 0000000219 - Unsafe Building 102041 - Unsafe Building 2 - Special Revenue 0000000220 - Law Enforcement Continuing Education 102033 - Law Enforcement Continuing Ed 2 - Special Revenue 0000000221 - Rental Units Regulation 900005 - Rental Units Regulation 2 - Special Revenue 0000000227 - Loss Recovery 900008 - Loss Recovery 2 - Special Revenue 0000000230 - Code Enforcement Fund 900009 - Code Enforcement Fund 2 - Special Revenue 0000000249 - Local Income Tax - Public Safety 110250 - LIT - Public Safety 2 - Special Revenue 0000000251 - Local Road & Street 102002 - Local Road And Street 2 - Special Revenue 0000000257 - LOIT Special Distribution 102257 - LOIT Special Distribution 2 - Special Revenue 0000000258 - Human Rights Federal Grants 900010 - Human Rights Federal Grants 2 - Special Revenue 0000000263 - American Rescue Plan 900011 - American Rescue Plan 2 - Special Revenue 0000000264 - COVID-19 Response 900012 - COVID-19 Response 2 - Special Revenue 0000000265 - Local Road & Bridge Grant 900013 - Local Road & Bridge Grant 2 - Special Revenue 0000000266 - MVH Restricted Fund 102003 - MVH Restricted Page 65Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Fund Type Local Fund Standard Fund 2 - Special Revenue 0000000278 - Police Take Home Vehicle 900016 - Police Take Home Vehicle 2 - Special Revenue 0000000289 - Haz-Mat 102136 - Hazmat Nonreverting 2 - Special Revenue 0000000291 - Indiana River Rescue 900019 - Indiana River Rescue 2 - Special Revenue 0000000295 - COPS MORE Grant 900022 - COPS MORE Grant 2 - Special Revenue 0000000299 - Police Federal Drug Enforcement 900023 - Police Federal Drug Enforcement 2 - Special Revenue 0000000404 - Local Income Tax - Certified Shares 900032 - Local Income Tax - Certified Shares 2 - Special Revenue 0000000408 - Local Income Tax - Economic Development 102224 - LIT Economic Development (EDIT) 2 - Special Revenue 0000000410 - Urban Development Action Grant 900033 - Urban Development Action Grant 2 - Special Revenue 0000000412 - Major Moves Construction 102473 - Major Moves Construction 2 - Special Revenue 0000000413 - Professional Sports Convention Development Area 900034 - Professional Sports Convention Development Area 2 - Special Revenue 0000000433 - Redevelopment General 900039 - Redevelopment General 2 - Special Revenue 0000000439 - Certified Technology Park 102572 - Certified Technology Park 2 - Special Revenue 0000000450 - Palais Royale Historic Preservation 900042 - Palais Royale Historic Preservation 2 - Special Revenue 0000000454 - Airport Urban Enterprise Zone 900045 - Airport Urban Enterprise Zone 2 - Special Revenue 0000000655 - Project ReLeaf 900064 - Project ReLeaf 2 - Special Revenue 0000000725 - Morris / Palais Box Office 900073 - Morris / Palais Box Office 2 - Special Revenue 0000000730 - City Cemetery 900075 - City Cemetery 2 - Special Revenue 0000000731 - Bowman Cemetery 900076 - Bowman Cemetery 2 - Special Revenue 0000000754 - Industrial Revolving Fund 900079 - Industrial Revolving Fund 3 - Debt Service 0000000312 - 2017 Parks Bond Debt Service 900024 - 2017 Parks Bond Debt Service 3 - Debt Service 0000000315 - Airport 2003 Debt Reserve 900025 - Airport 2003 Debt Reserve 3 - Debt Service 0000000328 - SBCDA 2003 Debt Reserve 900026 - SBCDA 2003 Debt Reserve 3 - Debt Service 0000000350 - 2018 Fire Station #9 Bond Debt Service 900027 - 2018 Fire Station #9 Bond Debt Service Page 66Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Fund Type Local Fund Standard Fund 3 - Debt Service 0000000351 - 2018 TIF Park Bond Debt Service 900028 - 2018 TIF Park Bond Debt Service 3 - Debt Service 0000000352 - 2019 South Shore Double Tracking Debt Service 900029 - 2019 South Shore Double Tracking Debt Service 3 - Debt Service 0000000353 - 2020 TIF Library Bond Debt Service Reserve 900030 - 2020 TIF Library Bond Debt Service Reserve 3 - Debt Service 0000000672 - Century Center Energy Conservation Debt Svc 900067 - Century Center Energy Conservation Debt Svc 3 - Debt Service 0000000752 - South Bend Redevelopment Authority 900078 - South Bend Redevelopment Authority 3 - Debt Service 0000000755 - South Bend Building Corporation 900080 - South Bend Building Corporation 3 - Debt Service 0000000756 - 2015 Smart Streets Bond Debt Service 900081 - 2015 Smart Streets Bond Debt Service 3 - Debt Service 0000000757 - 2015 Parks Bond Debt Service 900082 - 2015 Parks Bond Debt Service 3 - Debt Service 0000000760 - 2017 Eddy Street Commons Bond Debt Service 900084 - 2017 Eddy Street Commons Bond Debt Service 4 - Capital Projects 0000000287 - Fire Department Capital 900018 - Fire Department Capital 4 - Capital Projects 0000000324 - TIF - River West Development Area 104078 - TIF Capital Project 4 - Capital Projects 0000000401 - Coveleski Stadium Capital 900031 - Coveleski Stadium Capital 4 - Capital Projects 0000000406 - Cumulative Capital Development 104002 - Cumulative Capital Development 4 - Capital Projects 0000000407 - Cumulative Capital Improvement 104049 - Cumulative Capital Improvement 4 - Capital Projects 0000000416 - Morris Performing Arts Center Capital 900035 - Morris Performing Arts Center Capital 4 - Capital Projects 0000000422 - TIF - West Washington 900036 - TIF - West Washington 4 - Capital Projects 0000000429 - TIF - River East Development Area (NE Dev) 900037 - TIF - River East Development Area (NE Dev) 4 - Capital Projects 0000000430 - TIF - Southside Development Area #1 900038 - TIF - Southside Development Area #1 4 - Capital Projects 0000000435 - TIF - Douglas Road 900040 - TIF - Douglas Road 4 - Capital Projects 0000000436 - TIF - River East Residential Area (NE Res) 900041 - TIF - River East Residential Area (NE Res) 4 - Capital Projects 0000000451 - 2018 Fire Station #9 Bond Capital 900043 - 2018 Fire Station #9 Bond Capital 4 - Capital Projects 0000000452 - 2018 TIF Park Bond Capital 900044 - 2018 TIF Park Bond Capital Page 67Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Fund Type Local Fund Standard Fund 4 - Capital Projects 0000000455 - 2021 Infrastructure Bond Capital 900046 - 2021 Infrastructure Bond Capital 4 - Capital Projects 0000000456 - 2023 RDA Lease Revenue Bond Capital 104006 - Redevelopment Capital 4 - Capital Projects 0000000457 - 2024 RDA Bonds Capital (Madison Lifestyle) 900087 - 2024 RDA Bonds Capital (Madison Lifestyle) 4 - Capital Projects 0000000458 - 2024 RDA Bonds Revenue Bonds (Four Winds) 900088 - 2024 RDA Bonds Revenue Bonds (Four Winds) 4 - Capital Projects 0000000471 - 2017 Parks Bond Capital 900047 - 2017 Parks Bond Capital 4 - Capital Projects 0000000759 - 2017 Eddy Street Commons Bond Capital 900083 - 2017 Eddy Street Commons Bond Capital 6 - Enterprises 0000000600 - Consolidated Building 106850 - Enterprise Operating 6 - Enterprises 0000000601 - Parking Garages 900048 - Parking Garages 6 - Enterprises 0000000602 - Morris Performing Arts Center 900085 - Morris Performing Arts Center 6 - Enterprises 0000000610 - Solid Waste Operations 900049 - Solid Waste Operations 6 - Enterprises 0000000611 - Solid Waste Capital 900050 - Solid Waste Capital 6 - Enterprises 0000000620 - Water Works Operations 900051 - Water Works Operations 6 - Enterprises 0000000622 - Water Works Capital 900052 - Water Works Capital 6 - Enterprises 0000000624 - Water Works Customer Deposit 900053 - Water Works Customer Deposit 6 - Enterprises 0000000625 - Water Works Sinking (Debt Service) 900054 - Water Works Sinking (Debt Service) 6 - Enterprises 0000000626 - Water Works Bond Reserve 900055 - Water Works Bond Reserve 6 - Enterprises 0000000629 - Water Works Operations & Maintenance Reserve 900056 - Water Works Operations & Maintenance Reserve 6 - Enterprises 0000000640 - Sewer Repair Insurance 900057 - Sewer Repair Insurance 6 - Enterprises 0000000641 - Sewage Works Operations 900058 - Sewage Works Operations 6 - Enterprises 0000000642 - Sewage Works Capital 900059 - Sewage Works Capital 6 - Enterprises 0000000643 - Sewage Works Operations & Maintenance Reserve 900060 - Sewage Works Operations & Maintenance Reserve 6 - Enterprises 0000000649 - Sewage Sinking (Debt Service) 900061 - Sewage Sinking (Debt Service) Page 68Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Fund Type Local Fund Standard Fund 6 - Enterprises 0000000653 - Sewage Debt Service Reserve 900062 - Sewage Debt Service Reserve 6 - Enterprises 0000000654 - Sewage Works Customer Deposit 900063 - Sewage Works Customer Deposit 6 - Enterprises 0000000667 - Storm Sewer Fund 900065 - Storm Sewer Fund 6 - Enterprises 0000000670 - Century Center Operations 900066 - Century Center Operations 6 - Enterprises 0000000671 - Century Center Capital 106852 - Enterprise Depreciation And Improvement 7 - Internal Service 0000000222 - Central Services 900006 - Central Services 7 - Internal Service 0000000226 - Liability Insurance 105004 - Self-Insurance 7 - Internal Service 0000000279 - IT / Innovation / 311 Call Center 105001 - Evergreen 7 - Internal Service 0000000711 - Self-Funded Employee Benefits 900069 - Self-Funded Employee Benefits 7 - Internal Service 0000000713 - Unemployment Compensation 900070 - Unemployment Compensation 7 - Internal Service 0000000714 - Parental Leave Fund 900071 - Parental Leave Fund 8 - Pension Trust 0000000701 - Fire Pension 107003 - Fire Pension 8 - Pension Trust 0000000702 - Police Pension 107002 - Police Pension 11 - Custodial 0000000718 - State Tax Withholding Fund 900072 - State Tax Withholding Fund 11 - Custodial 0000000726 - Police Distributions Payable 900074 - Police Distributions Payable Page 69Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Debt Statement - 2025 Beginning Principal Balance as of Jan. 1, 2025 Additions Reductions Ending Principal Balance as of Dec. 31, 2025 Principal Due in 2026 Governmental Activities Long Term Debt General Obligation Bonds DS0165 - 2017 Park District General Obligation Bonds, Series A-K $8,760,000.00 $0.00 $920,000.00 $7,840,000.00 $940,000.00 General Obligation Bonds DS0168 - 2018 General Obligation Bonds (Fire Station #9 Project) $3,755,000.00 $0.00 $230,000.00 $3,525,000.00 $235,000.00 Revenue Bonds DS0200 - 2019 Redevelop Authority Bonds (South Shore Double Tracking Project) $4,440,000.00 $0.00 $795,000.00 $3,645,000.00 $835,000.00 Revenue Bonds DS227 - Redevelopment Authority Lease Rental Revenue Bonds $29,155,000.00 $0.00 $530,000.00 $28,625,000.00 $1,330,000.00 Revenue Bonds DS0163 - 2017 Taxable Economic Development Revenue Bonds (Eddy Street Phase II) $22,015,000.00 $0.00 $865,000.00 $21,150,000.00 $905,000.00 Revenue Bonds DS0054 - 2015 Eddy Street Commons - Lease Rental Revenue Bonds & Refunding 2008 $18,015,000.00 $0.00 $1,840,000.00 $16,175,000.00 $1,920,000.00 Revenue Bonds DS0062 - 2013 Century Center Special Tax Bonds (Refunding 2008) $535,000.00 $0.00 $375,000.00 $160,000.00 $160,000.00 Revenue Bonds DS0215 - 2021 Bldg Corp LIT Lease Rental Revenue Bonds (Infrastructure Projects) $6,320,000.00 $0.00 $425,000.00 $5,895,000.00 $445,000.00 Revenue Bonds DS0169 - 2018 Redevelop District Bonds (Park Improvements) $7,385,000.00 $0.00 $775,000.00 $6,610,000.00 $795,000.00 Revenue Bonds DS0175 - 2018 Economic Develop Rev Bonds (Potawatomi Zoo Project) $2,410,000.00 $0.00 $200,000.00 $2,210,000.00 $220,000.00 Revenue Bonds DS0221 - 2022 Morris Performing Arts Center Revenue Bonds $5,910,000.00 $0.00 $200,000.00 $5,710,000.00 $205,000.00 Revenue Bonds DS0133 - 2014 St. Joseph County PSAP (EDIT) Rev Bonds $1,294,738.00 $0.00 $1,294,738.00 $0.00 $0.00 Revenue Bonds DS0135 - 2015 South Bend Redevelopment Authority Lease Rental Revenue Bonds $17,330,000.00 $0.00 $1,160,000.00 $16,170,000.00 $1,190,000.00 Revenue Bonds DS0141 - 2015 Economic Development Income Tax Revenue Bonds (Park Projects) $3,600,000.00 $0.00 $260,000.00 $3,340,000.00 $260,000.00 Page 70Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Beginning Principal Balance as of Jan. 1, 2025 Additions Reductions Ending Principal Balance as of Dec. 31, 2025 Principal Due in 2026 Governmental Activities Long Term Debt Revenue Bonds DS0210 - 2020 Taxable Economic Development Tax Increment Revenue Bonds (Community Education Center Project) $3,475,000.00 $0.00 $240,000.00 $3,235,000.00 $245,000.00 Revenue Bonds DS0240 - 2024B Lease Rental Bonds - Madison Lifestyle District $24,480,000.00 $0.00 $160,000.00 $24,320,000.00 $605,000.00 Revenue Bonds DS0239 - 2024A Lease Rental Bonds - Four Winds Field Project $44,860,000.00 $0.00 $730,000.00 $44,130,000.00 $1,520,000.00 Revenue Bonds DS0222 - 2022 Economic Develop Revenue Bonds (Zoo Project) $5,155,000.00 $0.00 $235,000.00 $4,920,000.00 $245,000.00 Notes and Loans Payable - Long Term DS0139 - 2015 Century Center Energy QECB Conservation Bond (Banc of America) $2,169,315.00 $0.00 $315,561.00 $1,853,754.00 $321,964.00 Other - Long Term DS0116 - 2013 Bldg Corp Mortgage Bonds (Fire Station/Tower) $3,170,000.00 $0.00 $290,000.00 $2,880,000.00 $305,000.00 Governmental Activities Long Term Debt Total $214,234,053.00 $0.00 $11,840,299.00 $202,393,754.00 $12,681,964.00 WASTEWATER - Long Term Debt Revenue Bonds DS0080 - 2020 Sewage Works Refunding Revenue Bonds (Refund 2010) $3,025,000.00 $0.00 $455,000.00 $2,570,000.00 $475,000.00 Revenue Bonds DS0145 - 2015 Sewage Works Revenue Bonds (Refunding 2006, 2007, & 2007B) $3,025,000.00 $0.00 $3,025,000.00 $0.00 $0.00 Revenue Bonds DS0101 - 2012 Sewage Works Revenue Bonds $11,725,000.00 $0.00 $1,300,000.00 $10,425,000.00 $1,340,000.00 Revenue Bonds DS0105 - 2013A Sewage Works Revenue Bonds (Refunding 1998 & 2004) $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Bonds DS0219 - 2021 Sewage Works Refunding Revenue Bonds (Refund 2009 & 2011) $8,795,000.00 $0.00 $1,230,000.00 $7,565,000.00 $1,265,000.00 Revenue Bonds DS235 - Sewage Works Revenue Bonds (SRF) $32,150,000.00 $0.00 $725,000.00 $31,425,000.00 $1,036,000.00 WASTEWATER - Long Term Debt Total $58,720,000.00 $0.00 $6,735,000.00 $51,985,000.00 $4,116,000.00 WATER - Long Term Debt Revenue Bonds DS0238 - 2024 Water Works Improvements - SRF Loan $10,743,000.00 $0.00 $0.00 $10,743,000.00 $5,000.00 Revenue Bonds DS0156 - 2016 Water Works Refunding Bonds (Refund 2000 & 2006) $630,000.00 $0.00 $300,000.00 $330,000.00 $310,000.00 Revenue Bonds DS0069 - 2019 Amended Water Works Revenue Bonds of 2009, Series B $2,365,000.00 $0.00 $340,000.00 $2,025,000.00 $360,000.00 Revenue Bonds DS0099 - 2012 Water Works Revenue Bonds $3,860,000.00 $0.00 $420,000.00 $3,440,000.00 $430,000.00 Page 71Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Beginning Principal Balance as of Jan. 1, 2025 Additions Reductions Ending Principal Balance as of Dec. 31, 2025 Principal Due in 2026 WATER - Long Term Debt Notes and Loans Payable - Long Term DS0068 - 2009 Water Works Improvements - SRF Loan $144,144.00 $0.00 $26,373.00 $117,771.00 $27,262.00 WATER - Long Term Debt Total $17,742,144.00 $0.00 $1,086,373.00 $16,655,771.00 $1,132,262.00 GRAND TOTAL $290,696,197.00 $0.00 $19,661,672.00 $271,034,525.00 Page 72Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Deficit Fund Balances - 2025 Enterprise Name Fund Name Ending Cash and Investment Balance Total deficit fund balances Page 73Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Lessor Description or Purpose Annual Lease Payment Due in 2026 Lease Begining Date Lease Ending Date Will you retain ownership of the property at the end of the lease term? Governmental Activities (General) TD Bank DS234 - Vehicle Equipment Lease - Streets $585,967.22 7/26/2024 2/15/2029 Y TD Bank DS234 - Vehicle Equipment Lease - DCI $65,839.02 7/26/2024 2/15/2029 Y TD Bank DS234 - Vehicle Equipment Lease - VPA Golf $15,088.12 7/26/2024 2/15/2029 Y TD Bank DS234 - Vehicle Equipment Lease - Fire Dept $602,426.98 7/26/2024 2/15/2029 Y TD Bank DS234 - Vehicle Equipment Lease - Police $477,552.32 7/26/2024 2/15/2029 Y JP Morgan Chase Bank N.A. DS230 - Vehicle Equipment Lease - Streets $488,434.78 7/12/2023 2/15/2028 Y Canon DS232 - Canon Lease 11 $91,860.00 12/1/2023 11/1/2028 N JP Morgan Chase Bank N.A. DS230 - Vehicle Equipment Lease - DCI $50,701.06 7/12/2023 2/15/2028 Y Dell Financial Services DS228 - Computer Equipment Lease 11 (Varrious Departments) $115,622.00 8/1/2023 8/1/2026 Y Dell Financial Services DS229 - Computer Equipment Lease 12 (Various Departments) $3,027.65 10/1/2023 10/1/2027 Y JP Morgan Chase Bank NA DS0225 - 2022 Vehicle/Equip Lease (JP Morgan) - Park Maint (16.04%) $272,422.22 06/08/2022 01/15/2027 Y JP Morgan Chase Bank NA DS0225 - 2022 Vehicle/Equip Lease (JP Morgan) - Streets (10.17%) $172,639.64 06/08/2022 01/15/2027 Y JP Morgan Chase Bank NA DS0225 - 2022 Vehicle/Equip Lease (JP Morgan) - MVH Restricted (11.04%) $187,529.38 06/08/2022 01/15/2027 Y JP Morgan Chase Bank NA DS0225 - 2022 Vehicle/Equip Lease (JP Morgan) - Code Enforcement (4.79%) $81,304.31 06/08/2022 01/15/2027 Y JP Morgan Chase Bank NA DS0225 - 2022 Vehicle/Equip Lease (JP Morgan) - Fire Dept (16.85%) $286,148.91 06/08/2022 01/15/2027 Y South Bend Civil City, St. Joseph County, Indiana Leases 2025 Page 74Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Governmental Activities (General) JP Morgan Chase Bank, N.A. DS0218 - 2021 Vehicle/Equip Lease 1 - Code Enforce (6.37%) $48,189.17 09/10/2021 07/15/2026 Y JP Morgan Chase Bank, N.A. DS0218 - 2021 Vehicle/Equip Lease 1 - Police/LIT (43.29%) $327,686.38 09/10/2021 07/15/2026 Y PNC Equipment Finance DS231 - Vehicles & Equipment Lease (Golf) $77,746.21 8/1/2023 8/1/2028 Y JP Morgan Chase Bank, N.A. DS0218 - 2021 Vehicle/Equip Lease 1 - Streets (24.11%) $182,503.69 09/10/2021 07/15/2026 Y JP Morgan Chase Bank, N.A. DS0218 - 2021 Vehicle/Equip Lease 1 - Fire Dept (5.69%) $43,062.66 09/10/2021 07/15/2026 Y JP Morgan Chase Bank N.A. DS230 - Vehicle Equipment Lease - Fire Dept. $312,510.85 7/12/2023 2/15/2028 Y Key Government Finance DS0220 - 2022 IT Networking Equipment Lease $34,863.37 02/21/2022 03/21/2026 Y JP Morgan Chase Bank N.A. DS230 - Vehicle Equipment Lease - Police $399,380.13 7/12/2023 2/15/2028 Y Canon DS233 - Canon Copier Lease 12 $6,360.00 12/1/2023 11/1/2028 N Total Governmental Activities (General) $4,928,866.07 SOLID WASTE (Solid Waste) TD Bank DS234 - Vehicle Equipment Lease $482,819.43 7/26/2024 2/15/2029 Y JP Morgan Chase Bank N.A. DS230 - Vehicle Equipment Lease - Solid Waste (17.63%) $267,710.34 7/12/2023 2/15/2028 Y JP Morgan Chase Bank, N.A. DS0218 - 2021 Vehicle/Equip Lease 1 - Solid Waste (20.54%) $155,491.09 09/10/2021 07/15/2026 Y JP Morgan Chase Bank NA DS0225 - 2022 Vehicle/Equip Lease (JP Morgan) - Solid Waste (19.39%) $329,382.95 06/08/2022 01/15/2027 Y Total SOLID WASTE (Solid Waste) $1,235,403.81 GRAND TOTAL $6,164,269.88 Page 75Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Other Post-Employment Benefits (OPEB) 2025 Name of the OPEB plan City of South Bend Type of OPEB plan Single Employer Defined Benefit Select the benefits provided under this OPEB plan:Medical If other was selected, please describe Plan Administrator Company Name Anthem Blue Cross Blue Shield Street Address 220 Virgina Avenue City Indianapolis State IN Zip 46204 Contact Person Tom Cassady III Phone 574-334-5529 E-mail tr.cassady@thehortongroup.com Employer sponsoring the plan City of South Bend Current Number of Participants Inactive employees or beneficiaries currently receiving benefit payments 87 Inactive employees entitled to but not yet receiving benefits 0 Active employees 1,122 Actuarial Information Has there been an actuarial valuation done for this plan within two and a half years from your most recent year end? Yes When are you planning to have an actuarial valuation done? Contribution Rates (as a % of payroll) Employer (e.g. 99.99)13.71% Plan Members (e.g. 99.99)2.82% Annual Covered Payroll (e.g. 9999.99)$99,204,022.32 Cost Method for Funding Purposes Pay as you go Page 76Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Transfer Report - 2025 Fund Amount General Fund $10,200,000.00 Local Road & Street $957,000.00 Local Income Tax - Economic Development $11,501,205.04 Cumulative Capital Development $500,000.00 Cumulative Capital Improvement $75,000.00 TIF - River West Development Area $5,438,570.00 Fire Department Capital $761,656.26 Professional Sports Convention Development Area $0.00 TIF - River East Development Area (NE Dev) $1,194,930.00 Redevelopment General $764,000.00 TIF - River East Residential Area (NE Res) $4,425,125.00 Solid Waste Operations $1,166,000.00 Water Works Operations $221,268.00 Sewage Works Operations $8,373,692.00 Project ReLeaf $300,000.00 Century Center Operations $111,484.00 South Bend Redevelopment Authority $3,070,500.00 Total Transfers Out $49,060,430.30 Transfers In (Receipts) Transfers Out (Disbursements) Fund Amount General Fund $575,000.00 Parks & Recreation $4,100,000.00 Motor Vehicle Highway $6,400,000.00 Dept of Community Investment Operating $2,873,100.00 Central Services $200,000.00 Code Enforcement Fund $5,207,000.00 Local Road & Street $1,500,000.00 Local Road & Bridge Grant $957,000.00 2018 Fire Station #9 Bond Debt Service $344,656.26 2019 South Shore Double Tracking Debt Service $1,035,500.00 Parking Garages $175,000.00 Morris Performing Arts Center $447,000.00 Solid Waste Capital $1,166,000.00 Water Works Sinking (Debt Service) $112,544.83 Water Works Bond Reserve $138,414.00 Sewage Sinking (Debt Service) $7,995,968.00 Sewage Debt Service Reserve $377,724.00 Century Center Energy Conservation Debt Svc $111,484.00 Unemployment Compensation $80,000.00 South Bend Redevelopment Authority $9,805,500.00 South Bend Building Corporation $1,445,000.00 2015 Smart Streets Bond Debt Service $1,713,500.00 2015 Parks Bond Debt Service $343,039.93 Page 77Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org 2017 Eddy Street Commons Bond Debt Service $1,955,125.00 Total Transfers In $49,058,556.02 Page 78Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Grants - 2025 Local Project Name/ Description Federal Program Title/Project Name Federal Agency Pass Through Agency Assistance Listing Award Name Award Number Grant Type Local Fund Receipts Disbursements Amount of Federal Awards Provided to Subrecipients During the Year Amount of Loans Outstanding at Year End Amount of Federal Noncash Assistance for the Year Amount of Insurance in Effect During the Year Inflation Reduction Act Urban & Community Forestry Program Inflation Reduction Act Urban & Community Forestry Program Departmnent of Agriculture Direct 10.727 Inflation Reduction Act Urban & Community Forestry Program 24-DG- 11094200- 052 Reimbursement Grant 211 - Dept of Commnity Investments Grants $223,871.00 $223,871.00 $223,871.00 $0.00 $0.00 $0.00 Industrial Revolving Loan Fund Industrial Revolving Loan Fund Department of Commerce Direct 11.307 Industrial Revolving Fund 06-79-06237 Reimbursement Grant 754 - Industrial Revolving Fund $8,174,452.0 0 $8,174,452.00 $8,127,984.00 $0.00 $0.00 $0.00 Block Grant 2020 Community Development Block Grants/Entitle ment Grants Department of Housing and Urban Development Direct 14.218 Community Development Block Grants/Entitlem ent Grants B20-MC-18- 0011 Reimbursement Grant 212 - Department of Community Investments Grants $305.00 $305.00 $305.00 $0.00 $0.00 $0.00 Block Grant 2021 Community Development Block Grants/Entitle ment Grants Department of Housing and Urban Development Direct 14.218 Community Development Block Grants/Entitlem ent Grants B21-MC-18- 0011 Reimbursement Grant 212 - Dept of Community Investment Grants $53,443.00 $53,443.00 $54,443.00 $0.00 $0.00 $0.00 Block Grant 2022 Community Development Block Grants/Entitle ment Grants Department of Housing and Urban Development Direct 14.218 Community Development Block Grants/Entitlem ent Grants B22-MC-18- 0011 Reimbursement Grant 212 - Dept of Community Investment Grants $236,683.00 $236,683.00 $236,683.00 $0.00 $0.00 $0.00 Block Grant 2023 Community Development Block Grants/Entitle ment Grants Department of Housing and Urban Development Direct 14.218 Community Development Block Grants/Entitlem ent Grants B23-MC-18- 0011 Reimbursement Grant 212 - Dept of Community Investment Grants $615,323.00 $615,323.00 $615,323.00 $0.00 $0.00 $0.00 Block Grant 2024 Community Development Block Grants/Entitle ment Grants Department of Housing and Urban Development Direct 14.218 Community Development Block Grants/Entitlem ent Grants B24-MC-18- 0011 Reimbursement Grant 212 - Dept of Community Investment Grants $1,419,079.0 0 $1,419,749.00 $1,063,892.00 $0.00 $0.00 $0.00 Block Grant 2025 Community Development Block Grants/Entitle ment Grants Department of Housing and Urban Development Direct 14.218 Community Development Block Grants/Entitlem ent Grants B28-MC-18- 0011 Reimbursement Grant 212 - Dept of Community Investment Grants $443,704.00 $443,704.00 $215,000.00 $0.00 $0.00 $0.00 Health Emergency Grant 2023 Emergency Solutions Grant Program Department of Housing and Urban Development Direct 14.231 Emergency Solutions Grant Program E23-MC-18- 0011 Reimbursement Grant 212 - Dept of Community Investment Grants $15,347.00 $15,347.00 $15,347.00 $0.00 $0.00 $0.00 Hearth Emergency Shelter Grant 2024 Emergency Solutions Grant Program Department of Housing and Urban Development Direct 14.231 Emergency Solutions Grant Program E24-MC-18- 0011 Reimbursement Grant 212 - Dept of Community Investment Grants $153,001.00 $153,001.00 $140,521.00 $0.00 $0.00 $0.00 Page 79Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Local Project Name/ Description Federal Program Title/Project Name Federal Agency Pass Through Agency Assistance Listing Award Name Award Number Grant Type Local Fund Receipts Disbursements Amount of Federal Awards Provided to Subrecipients During the Year Amount of Loans Outstanding at Year End Amount of Federal Noncash Assistance for the Year Amount of Insurance in Effect During the Year Hearth Emergency Shelter Grant 2025 Emergency Solutions Grant Program Department of Housing and Urban Development Direct 14.231 Emergency Solutions Grant Program E25-MC-18- 0011 Reimbursement Grant 212 - Dept of Community Investment Grants $42,072.00 $42,072.00 $39,256.00 $0.00 $0.00 $0.00 Lead Hazard Reduction Demonstration Grant Program Lead Hazard Reduction Demonstration Grant Program Department of Housing and Urban Development Direct 14.905 Lead Hazard Reduction Demonstration Grant Program INLHD0474- 21 Reimbursement Grant 212 - Dept of Community Investment Grants $750,794.00 $750,794.00 $0.00 $0.00 $0.00 $0.00 Indiana Byrne Justice Assistance Grant 2023 Edward Byrne Memorial Justice Assistance Grant Program Department of Justice Direct 16.738 Edward Byrne Memorial Justice Assistance Grant Program JAG-2023- 000555 Reimbursement Grant 220 - Law enforcement Continuing Education $152,320.00 $152,320.00 $0.00 $0.00 $0.00 $0.00 Indiana Byrne Justice Assistance Grant 2024 Edward Byrne Memorial Justice Assistance Grant Program Department of Justice Direct 16.738 Edward Byrne Memorial Justice Assistance Grant Program JAG-2024- 00063 Reimbursement Grant 220 - Law enforcement Continuing Education $133,552.00 $133,552.00 $0.00 $0.00 $0.00 $0.00 Indiana Byrne Justice Assistance Grant 2025 Edward Byrne Memorial Justice Assistance Grant Program Department of Justice Direct 16.738 Edward Byrne Memorial Justice Assistance Grant Program JAG-2025-Reimbursement Grant 220 - Law enforcement Continuing Education $397,007.00 $397,007.00 $0.00 $0.00 $0.00 $0.00 1900447 SRTS Muessel PO17654 // 20085535 Troyer Group Highway Planning and Construction Department of Transportation Department of Transportation 20.205 Highway Planning and Construction A249-22- L220037 Reimbursement Grant 251 - Local Road & Street $43,056.00 $43,056.00 $0.00 $0.00 $0.00 $0.00 2100022 Bendx Imp PO15848 // 20084189 DLZ Highway Planning and Construction Highway Planning and Construction Highway Planning and Construction 20.205 Highway Planning and Construction A249-22- L220050 Reimbursement Grant 324 - TIF River West Development Area $56,859.00 $56,859.00 $0.00 $0.00 $0.00 $0.00 210025 SRTS Our Lady PO29309 // 20125448 United Consulting Highway Planning and Construction Department of Transportation Department of Transportation 20.205 Highway Planning and Construction A249-22- L230147 Reimbursement Grant 324 - TIF River West Development Area $26,324.00 $26,324.00 $0.00 $0.00 $0.00 $0.00 2200199 CLT Ph2b PO19649 // 20097618 USI Highway Planning and Construction Department of Transportation Department of Transportation 20.205 Highway Planning and Construction A249-22- L220103 Reimbursement Grant 324 - TIF River West Development Area $18,114.00 $18,114.00 $0.00 $0.00 $0.00 $0.00 2201235 CLT Ph3 PO27674 // 20121871 Locmueller Group Highway Planning and Construction Department of Transportation Department of Transportation 20.205 Highway Planning and Construction A249-22- L230165 Reimbursement Grant 324 - TIF River West Development Area $113,315.00 $113,315.00 $0.00 $0.00 $0.00 $0.00 2201237 SRTS Kennedy PO23413 // 20110450 DLZ Highway Planning and Construction Department of Transportation Department of Transportation 20.205 Highway Planning and Construction A249-23- L230049 Reimbursement Grant 324 - TIF River West Development Area $66,305.00 $66,305.00 $0.00 $0.00 $0.00 $0.00 2400393 2024 CCMG PO // 20097618 Highway Planning and Construction Department of Transportation Department of Transportation 20.205 Highway Planning and Construction A249-24- LG240260 Reimbursement Grant 265 - Local Road & Bridge Grant $388,250.00 $388,250.00 $0.00 $0.00 $0.00 $0.00 Page 80Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org Local Project Name/ Description Federal Program Title/Project Name Federal Agency Pass Through Agency Assistance Listing Award Name Award Number Grant Type Local Fund Receipts Disbursements Amount of Federal Awards Provided to Subrecipients During the Year Amount of Loans Outstanding at Year End Amount of Federal Noncash Assistance for the Year Amount of Insurance in Effect During the Year 2500326 2025 CCMG PO // 20149806 Highway Planning and Construction Department of Transportation Department of Transportation 20.205 Highway Planning and Construction A249-25- LG250234 Reimbursement Grant 265 - Local Road & Bridge Grant $888,000.00 $888,000.00 $0.00 $0.00 $0.00 $0.00 American Rescue Plan Funds Coronavirus State and Local Fiscal Recovery Funds Department of Treasury Direct 21.027 Coronavirus State and Local Fiscal Recovery Funds SLRF Advance Grant 263 - American Rescue Plan $23,274.10 $23,274.10 $0.00 $0.00 $0.00 $0.00 Employment Practices Agency Contracts Fair Employment Practices Agencies Equal Employment Opportunity Commission Direct 30.002 EEOC Grant 45310022C0 020 Reimbursement Grant 258 - Human Rights (EEOC) $55,585.00 $55,585.00 $0.00 $0.00 $0.00 $0.00 Page 81Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Capital Assets 2025 Government or Enterprise Beginning Balance as of January 1, 2025 Additions Reductions Ending Balance as of December 31, 2025 Governmental Activities - Non- Depreciable Assets Land $14,696,812.87 $0.00 $0.00 $14,696,812.87 Construction in Progress $92,302,513.00 $82,957,717.00 $0.00 $175,260,230.00 Other Non-Depreciable Assets $0.00 $0.00 $0.00 $0.00 Total $106,999,325.87 $82,957,717.00 $0.00 $189,957,042.87 Governmental Activities - Depreciable Assets Infrastructure $511,796,451.00 $0.00 $505,963,712.00 $5,832,739.00 Buildings $160,111,822.00 $0.00 $160,046,187.00 $65,635.00 Improvements Other Than Buildings $52,209,961.00 $0.00 $0.00 $52,209,961.00 Machinery, Equipment, and Vehicles $65,130,725.00 $1,986,702.00 $0.00 $67,117,427.00 Books and Other $0.00 $0.00 $0.00 $0.00 Total $789,248,959.00 $1,986,702.00 $666,009,899.00 $125,225,762.00 Governmental Activities - Accumulated Depreciation Assets Infrastructure $403,402,273.00 $4,188,691.00 $0.00 $407,590,964.00 Buildings $75,301,180.00 $4,338,691.00 $0.00 $79,639,871.00 Improvements Other Than Buildings $20,527,702.00 $2,110,902.00 $0.00 $22,638,604.00 Machinery, Equipment, and Vehicles $48,282,810.00 $2,492,431.00 $0.00 $50,775,241.00 Books and Other $0.00 $0.00 $0.00 $0.00 Total $547,513,965.00 $13,130,715.00 $0.00 $560,644,680.00 PARKING GARAGES - Non-Depreciable Assets Land $1,132,020.00 $0.00 $0.00 $1,132,020.00 Construction in Progress $0.00 $0.00 $0.00 $0.00 Other Non-Depreciable Assets $0.00 $0.00 $0.00 $0.00 Total $1,132,020.00 $0.00 $0.00 $1,132,020.00 PARKING GARAGES - Depreciable Assets Infrastructure $0.00 $0.00 $0.00 $0.00 Buildings $10,302,453.27 $0.00 $0.00 $10,302,453.27 Improvements Other Than Buildings $0.00 $0.00 $0.00 $0.00 Machinery, Equipment, and Vehicles $447,876.08 $0.00 $0.00 $447,876.08 Page 82Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org PARKING GARAGES - Depreciable Assets Books and Other $0.00 $0.00 $0.00 $0.00 Total $10,750,329.35 $0.00 $0.00 $10,750,329.35 PARKING GARAGES - Accumulated Depreciation Assets Infrastructure $0.00 $0.00 $0.00 $0.00 Buildings $6,297,265.95 $272,000.00 $0.00 $6,569,265.95 Improvements Other Than Buildings $0.00 $0.00 $0.00 $0.00 Machinery, Equipment, and Vehicles $447,876.08 $0.00 $0.00 $447,876.08 Books and Other $0.00 $0.00 $0.00 $0.00 Total $6,745,142.03 $272,000.00 $0.00 $7,017,142.03 SOLID WASTE - Non-Depreciable Assets Land $364,000.00 $0.00 $0.00 $364,000.00 Construction in Progress $1,308,255.00 $0.00 $0.00 $1,308,255.00 Other Non-Depreciable Assets $0.00 $0.00 $0.00 $0.00 Total $1,672,255.00 $0.00 $0.00 $1,672,255.00 SOLID WASTE - Depreciable Assets Infrastructure $0.00 $0.00 $0.00 $0.00 Buildings $0.00 $0.00 $0.00 $0.00 Improvements Other Than Buildings $0.00 $0.00 $0.00 $0.00 Machinery, Equipment, and Vehicles $7,917,446.50 $0.00 $0.00 $7,917,446.50 Books and Other $0.00 $0.00 $0.00 $0.00 Total $7,917,446.50 $0.00 $0.00 $7,917,446.50 SOLID WASTE - Accumulated Depreciation Assets Infrastructure $0.00 $0.00 $0.00 $0.00 Buildings $0.00 $0.00 $0.00 $0.00 Improvements Other Than Buildings $0.00 $0.00 $0.00 $0.00 Machinery, Equipment, and Vehicles $5,338,747.99 $0.00 $0.00 $5,338,747.99 Books and Other $0.00 $0.00 $0.00 $0.00 Total $5,338,747.99 $0.00 $0.00 $5,338,747.99 WASTEWATER - Non-Depreciable Assets Land $364,207.60 $0.00 $0.00 $364,207.60 Construction in Progress $12,909,625.52 $0.00 $0.00 $12,909,625.52 Other Non-Depreciable Assets $0.00 $0.00 $0.00 $0.00 Page 83Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org WASTEWATER - Non-Depreciable Assets Total $13,273,833.12 $0.00 $0.00 $13,273,833.12 WASTEWATER - Depreciable Assets Infrastructure $189,287,557.78 $0.00 $0.00 $189,287,557.78 Buildings $31,186,620.00 $0.00 $0.00 $31,186,620.00 Improvements Other Than Buildings $24,741,580.26 $0.00 $0.00 $24,741,580.26 Machinery, Equipment, and Vehicles $23,933,193.20 $0.00 $0.00 $23,933,193.20 Books and Other $0.00 $0.00 $0.00 $0.00 Total $269,148,951.24 $0.00 $0.00 $269,148,951.24 WASTEWATER - Accumulated Depreciation Assets Infrastructure $86,674,763.94 $0.00 $0.00 $86,674,763.94 Buildings $9,833,484.94 $0.00 $0.00 $9,833,484.94 Improvements Other Than Buildings $13,498,737.30 $0.00 $0.00 $13,498,737.30 Machinery, Equipment, and Vehicles $19,093,277.74 $0.00 $0.00 $19,093,277.74 Books and Other $0.00 $0.00 $0.00 $0.00 Total $129,100,263.92 $0.00 $0.00 $129,100,263.92 WATER - Non-Depreciable Assets Land $376,951.46 $0.00 $0.00 $376,951.46 Construction in Progress $1,418,794.69 $0.00 $0.00 $1,418,794.69 Other Non-Depreciable Assets $0.00 $0.00 $0.00 $0.00 Total $1,795,746.15 $0.00 $0.00 $1,795,746.15 WATER - Depreciable Assets Infrastructure $51,279,681.83 $0.00 $0.00 $51,279,681.83 Buildings $31,186,528.06 $0.00 $0.00 $31,186,528.06 Improvements Other Than Buildings $0.00 $0.00 $0.00 $0.00 Machinery, Equipment, and Vehicles $6,962,274.46 $0.00 $0.00 $6,962,274.46 Books and Other $0.00 $0.00 $0.00 $0.00 Total $89,428,484.35 $0.00 $0.00 $89,428,484.35 WATER - Accumulated Depreciation Assets Infrastructure $18,652,890.77 $301,381.00 $0.00 $18,954,271.77 Buildings $17,033,538.71 $538,000.00 $0.00 $17,571,538.71 Improvements Other Than Buildings $0.00 $0.00 $0.00 $0.00 Machinery, Equipment, and Vehicles $5,214,357.88 $0.00 $0.00 $5,214,357.88 Page 84Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org WATER - Accumulated Depreciation Assets Books and Other $0.00 $0.00 $0.00 $0.00 Total $40,900,787.36 $839,381.00 $0.00 $41,740,168.36 CENTURY CENTER - Non-Depreciable Assets Land $713,433.66 $0.00 $0.00 $713,433.66 Construction in Progress $109,971.00 $23,970.00 $0.00 $133,941.00 Other Non-Depreciable Assets $0.00 $0.00 $0.00 $0.00 Total $823,404.66 $23,970.00 $0.00 $847,374.66 CENTURY CENTER - Depreciable Assets Infrastructure $0.00 $0.00 $0.00 $0.00 Buildings $24,828,805.69 $0.00 $0.00 $24,828,805.69 Improvements Other Than Buildings $2,419,721.00 $0.00 $0.00 $2,419,721.00 Machinery, Equipment, and Vehicles $4,029,663.27 $0.00 $0.00 $4,029,663.27 Books and Other $0.00 $0.00 $0.00 $0.00 Total $31,278,189.96 $0.00 $0.00 $31,278,189.96 CENTURY CENTER - Accumulated Depreciation Assets Infrastructure $0.00 $0.00 $0.00 $0.00 Buildings $14,110,038.15 $538,000.00 $0.00 $14,648,038.15 Improvements Other Than Buildings $1,381,788.00 $94,960.00 $0.00 $1,476,748.00 Machinery, Equipment, and Vehicles $3,967,000.00 $15,900.00 $0.00 $3,982,900.00 Books and Other $0.00 $0.00 $0.00 $0.00 Total $19,458,826.15 $648,860.00 $0.00 $20,107,686.15 CONSOLIDATED BUILDING DEPARTMENT - Non-Depreciable Assets Land $0.00 $0.00 $0.00 $0.00 Construction in Progress $0.00 $0.00 $0.00 $0.00 Other Non-Depreciable Assets $0.00 $0.00 $0.00 $0.00 Total $0.00 $0.00 $0.00 $0.00 CONSOLIDATED BUILDING DEPARTMENT - Depreciable Assets Infrastructure $0.00 $0.00 $0.00 $0.00 Buildings $0.00 $0.00 $0.00 $0.00 Improvements Other Than Buildings $0.00 $0.00 $0.00 $0.00 Machinery, Equipment, and Vehicles $240,034.00 $0.00 $7,000.00 $233,034.00 Books and Other $0.00 $0.00 $0.00 $0.00 Page 85Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org CONSOLIDATED BUILDING DEPARTMENT - Depreciable Assets Total $240,034.00 $0.00 $7,000.00 $233,034.00 CONSOLIDATED BUILDING DEPARTMENT - Accumulated Depreciation Assets Infrastructure $0.00 $0.00 $0.00 $0.00 Buildings $0.00 $0.00 $0.00 $0.00 Improvements Other Than Buildings $0.00 $0.00 $0.00 $0.00 Machinery, Equipment, and Vehicles $281,550.26 $0.00 $0.00 $281,550.26 Books and Other $0.00 $0.00 $0.00 $0.00 Total $281,550.26 $0.00 $0.00 $281,550.26 MORRIS PERFORMING ARTS CENTER - Non-Depreciable Assets Land $792.00 $0.00 $0.00 $792.00 Construction in Progress $1,802,758.00 $12,260,000.00 $0.00 $14,062,758.00 Other Non-Depreciable Assets $0.00 $0.00 $0.00 $0.00 Total $1,803,550.00 $12,260,000.00 $0.00 $14,063,550.00 MORRIS PERFORMING ARTS CENTER - Depreciable Assets Infrastructure $0.00 $0.00 $0.00 $0.00 Buildings $6,600,117.00 $0.00 $0.00 $6,600,117.00 Improvements Other Than Buildings $0.00 $0.00 $0.00 $0.00 Machinery, Equipment, and Vehicles $282,977.00 $0.00 $0.00 $282,977.00 Books and Other $0.00 $0.00 $0.00 $0.00 Total $6,883,094.00 $0.00 $0.00 $6,883,094.00 MORRIS PERFORMING ARTS CENTER - Accumulated Depreciation Assets Infrastructure $0.00 $0.00 $0.00 $0.00 Buildings $11,215,350.06 $706,396.70 $0.00 $11,921,746.76 Improvements Other Than Buildings $0.00 $0.00 $0.00 $0.00 Machinery, Equipment, and Vehicles $255,097.00 $0.00 $0.00 $255,097.00 Books and Other $0.00 $0.00 $0.00 $0.00 Total $11,470,447.06 $706,396.70 $0.00 $12,176,843.76 Page 86Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Accounts Payable/Receivable Statement - 2025 Government or Enterprise Accounts Payable Accounts Receivable Governmental Activities $1,099,482.71 $1,001,706.49 PARKING GARAGES $14,453.32 $13,614.47 SOLID WASTE $579.00 $1,079,189.91 WASTEWATER $494,602.70 $3,818,084.15 WATER $174,949.00 $1,797,009.35 CENTURY CENTER $14,210.77 $245,254.96 CONSOLIDATED BUILDING DEPARTMENT $7,854.74 $1,720.27 MORRIS PERFORMING ARTS CENTER $15,254.48 $73,034.98 Page 87Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Financial Assistance to Non Governmental Entities - 2025 Name Federal Tax ID Street Address City/State County Operating Officer Name Phone Description Amount Type 466 Works Community Development Cor 46-5523814 PO Box 206 South Bend IN St. Joseph Eugene Hall 574-247-7840 Federal Pass Thru $396,171.55 OTHER NOT-FOR-PROFIT Aids Ministries Aids Assist 35-1902136 201 S.William St.South Bend IN St. Joseph Leeah Hopper 574-234-2870 Federal Pass Thru $42,667.94 HEALTH SERVICE ORG Center For The Homeless 35-1768544 813 S. Michigan South Bend IN St. Joseph Stephen Camilleri 574-282-8700 Federal Pass Thru $178,139.38 OTHER NOT-FOR-PROFIT Center For The Homeless 35-1768544 813 S MICHIGAN ST South Bend IN St. Joseph Stephen Camilleri 574-282-8700 State or Local Grant $635,079.13 OTHER NOT-FOR-PROFIT Community Homebuyers Corp 35-1868796 215 S. Dr MLK Jr Blvd South Bend IN St. Joseph Elizabeth Maradik 574-235-5821 Federal Pass Thru $98,126.00 OTHER NOT-FOR-PROFIT Food Bank of Northern Indiana Inc 35-1898055 702 Chapin St South Bend IN St. Joseph Theresa Thompson 574-232-9986 State or Local Grant $55,000.00 OTHER NOT-FOR-PROFIT Habitat for Humanity 31-1196894 524 E. McKinely Ave Mishawaka IN St. Joseph Terri Burks 574-289-1954 State or Local Grant $246,031.00 ECONOMIC DEVELOPMENT CORP. La Casa De Amistad 35-1350013 3423 S Michigan St South Bend IN St. Joseph Juan Constantino 574-233-2120 State or Local Grant $267,000.00 OTHER NOT-FOR-PROFIT Life Treatment Centers Inc 23-7122199 1402 S MICHIGAN ST South Bend IN St. Joseph Amy Grill Kalka 574-233-5433 Federal Pass Thru $67,241.50 HEALTH SERVICE ORG Near Northwest Neighborhood 23-7414729 P.O. Box 1132 South Bend IN St. Joseph Kathy Schuth 574-232-9182 Federal Pass Thru $813,052.31 OTHER NOT-FOR-PROFIT Near Northwest Neighborhood 23-7414729 P.O. Box 1132 South Bend IN St. Joseph \tKathy Schuth 574-232-9182 State or Local Grant $65,000.00 OTHER NOT-FOR-PROFIT New Day Intake Center 88-3153314 PO Box 11162 South Bend IN St. Joseph Margaret Pfeil 574-235-0623 State or Local Grant $300,000.00 OTHER NOT-FOR-PROFIT Oaklawn Psychiatric Center Inc 35-1070041 PO Box 809 Goshen IN Elkhart Laurie Nafziger 574-533-1234 Federal Pass Thru $38,868.53 MENTAL HEALTH ORG Our Lady of the Road Inc 26-1184631 PO Box 4375 South Bend IN St. Joseph Margaret Pfeil 574-235-0623 State or Local Grant $200,000.00 OTHER NOT-FOR-PROFIT Rebuilding Together 35-1939069 803 Lincoln Way West South Bend IN St. Joseph Marco Mariani 574-289-1066 Federal Pass Thru $235,549.59 OTHER NOT-FOR-PROFIT South Bend Heritage Foundation 23-7394320 803 Lincolnway West South Bend IN St. Joseph Marco Mariani 574-289-1066 Federal Pass Thru $268,282.45 OTHER NOT-FOR-PROFIT South Bend Mutual Homes Cooperative 47-4212109 312 Niles Ave Mishawaka IN St. Joseph Willie Dearing 574-334-3948 Federal Pass Thru $167,967.33 ECONOMIC DEVELOPMENT CORP. YMCA of Greater Michiana 38-1358236 905 N Front St Niles MI Mark Weber 269-683-1552 State or Local Grant $600,000.00 YMCA/YWCA Youth Service Bureau 31-1174910 411 Caterina St South Bend IN St. Joseph Frank Perri 574-235-9231 State or Local Grant $15,000.00 YOUTH SERVICE BUREAU YWCA/YMCA 35-0868226 1102 S. Fellows South Bend IN St. Joseph Linda Baechle 574-233-9491 Federal Pass Thru $52,905.17 YMCA/YWCA Page 88Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org South Bend Civil City, St. Joseph County, Indiana Pensions - 2025 1. Please indicate if your unit offers any of these pension plans to your Employees. Check all that apply. YES NO Public Employees Retirement Fund X Teachers Retirement Fund X 1925 Police Pension Fund X 1937 Firefighter's Pension Fund X 1977 Police and Firefighter's Pension Fund X 2. Does your unit have any other pension plans where the employer makes contributions to the plan or funds any part of the benefits?X Page 89Printed: 2/27/2026 1:02:24 PMIndiana Gateway Report gateway.ifionline.org