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2025 Comprehensive Revenue Report
Fiscal Year Ending: December 31, 2025 Issued By: Controller's Office Page(s) 2 - 4 Narrative Overall Revenue Summary 5 - 9 Revenue by Fund Historical Summary 10 - 16 Revenue by Type by Month 17 - 19 Revenue by Type by Fund 20 Summary by Type Tax Revenues 21 Property Taxes & Payment in Lieu of Taxes 22 Local Income Taxes 23 Gasoline Tax & Wheel Tax 24 Hotel/Motel Tax & PSCDA Tax 25 Liquor Excise & Cigarette Tax 26 Vehicle/Aircraft Excise & Commercial Vehicle Excise Tax Charges for Services 27 Summary by Type 28 Governmental 29 Internal Service Funds Licenses & Permits 30 - 32 Business Licensing Revenue Historical Summary 33 Business Licensing Revenue by Type 34 Adult Business Licenses Summary 35 - 37 Animal Resource Center Licensing & Fees Revenue Historical Summary 38 Animal Resource Center Licensing & Fees Revenue by Type 39 Building Permits & Fees Fines 40 Code Enforcement Violations 41 Public Safety Violations 42 Parking Violations Grants & Donations 43 Summary by Type 44 Summary by Fund 45 Summary by Sources 46 Summary by Uses Interest Earnings 47 - 48 Interest Earnings by Fund 49 Historical Trends Write-off Summary 50 Bad Debt Expense by Activity Comprehensive Revenue Report City of South Bend Comprehensive Revenue Report - Fiscal Year 2025 The City of South Bend developed the attached Comprehensive Revenue Report for fiscal year 2025 to provide financial information on the revenue received, broken down by funds and types. This report is submitted to the Common Council on March 31st of the following year. Historical Summary (pages 5 - 9) This shows the annual revenue received in each fund dating back to fiscal year 2013. Revenue by Type by Month (pages 10 - 16) This report shows the City's revenue received by month during 2025 by type of revenue. Revenue by Type by Fund (pages 17 - 19) This report shows the City's revenue received in each fund during 2025 by type of revenue. Revenue by Type Chart (page 20) This graph shows the City's revenue received during 2025 by type of revenue. Tax Revenues Property Taxes & Payment in Lieu of Taxes (page 21) These graphs show property tax and PILOT trends from 2013 to 2025. Property tax revenue is received in June and December. The property taxes collected by the County during each year are distributed in the following year. Since the City owned utilities are not assessed property tax, Payment in Lieu of Taxes (PILOT) payments are made from the Water Works and Wastewater funds to the General Fund, representing property tax payments to the City. Local Income Taxes (page 22) This graph shows the trends from year 2013 to 2022 for County Economic Development Income Tax, County Option Income Tax, and Public Safety Local Option Income Tax. Income taxes are collected by the County and distributed two years following the year in which they are collected. Gasoline Tax & Wheel Tax (page 23) These graphs show the gasoline and wheel tax revenue received from 2013 to 2025. Gasoline tax is distributed monthly by the State of Indiana and receipted in the Motor Vehicle Highway Funds and the Local Roads & Streets Fund. Wheel tax is distributed monthly by the County and receipted into the Motor Vehicle Highway Funds. Hotel/Motel Tax & PSCDA Tax (page 24) These graphs show the Hotel/Motel Tax and PSCDA Tax received from 2013 to 2025. Hotel/Motel tax is distributed by the County in April and October. The Professional Sports Convention Development Area (PSCDA) tax is distributed by the County monthly. Liquor Excise & Cigarette Tax (page 25) These graphs show the Liquor Excise, Gallonage, and Cigarette Tax from 2013 to 2025. Liquor Excise tax and Liquor Gallonage tax are distributed by the State of Indiana and receipted into the General Fund. Cigarette tax is distributed bi-annually by the State of Indiana and receipted into the General Fund and the Cumulative Capital Improvement Fund. Vehicle/Aircraft Excise Tax & Commerical Vehicle Excise Tax (page 26) These graphs show the Vehicle/Aircraft Excise Tax & Commercial Vehicle Excise Tax from 2013 to 2025. These taxes are distributed in June and December by the County and receipted into the General Fund, Parks & Recreation Fund, 2017 Parks Bond Debt Service Fund, and the Cumulative Capital Development Fund. Charges for Services Summary (page 27) This graph shows all of the City's charges for services revenue broken down by type for fiscal year 2025. Charges for services are for any services that City departments provide to residents, organizations, or other City departments. The City owned utilities, Water and Wastewater, are the largest portion of this revenue. Comprehensive Revenue Report - Fiscal Year 2025 Charges for Services continued Governmental (page 28) This graph shows the City's charges for services revenue for Governmental Funds. Governmental Funds collect the majority of their revenue from taxes, grants, fines, and fees. Examples of governmental charges for services include Parks & Recreation receipts, such as the golf courses and Howard Park ice rink, and the Fire Department's EMS services. Internal Service Funds (page 29) This graph shows the City's charges for services revenue for Internal Service Funds. Internal Service Funds collect revenue from providing services to the various City departments and some external customers. Internal Service Funds include Central Services, Innovation & Technology, Self-Funded Employee Health Insurance, etc. Licenses & Permits Business Licensing Historical Summary (pages 30 - 32) This report shows the City's Business Licensing & Fee Revenue received from 2008 to 2025. (SBMC Sec. 4-14(d), SBMC Sec. 4-18, SBMC Sec. 4-18.5(t)) Business Licensing Summary (page 33) This graph shows the City's Business Licensing Revenue for year 2025 broken down by License Type. The majority of the City's licensing revenue comes from Restaurant business licenses. Adult Business License Summary (page 34) This report shows the Adult Business License Summary for fiscal year 2025. South Bend Animal Resource Center Licensing & Fees - Historical Summary (pages 35 - 37) Animal Resource Center Licensing & Fees - Summary (page 38) This graph shows the Animal Resource Center licensing and fees revenue broken down by type for fiscal year 2025. Pet licenses and adoption fees make up the largest portion of the Animal Resource Center's revenue. Building Permits & Fees (page 39) This graph shows the building permits & fees revenue and number of permit/fees broken down by type. Per an existing interlocal agreement, the City of South Bend collects the revenue on behalf of the County as well. Fines Code Enforcement Violations (page 40) This report shows the revenue received for Code Enforcement violations by month for fiscal year 2025. Public Safety Violations (page 41) This graph shows the Public Safety Violation Revenue broken down by Type. The Fire Department receives revenue from fines for false alarms. The Police Department receives revenue from fines for false alarms, noise ordinance violations (SBMC Sec. 13-57.05), and curfew violations. The Police Department receives revenue from impound/towing fees and court fees. The Police Department only receives about $4 from the County per traffic ticket issued. During 2022, no fines were collected for "certain events held in residentially zoned areas" (SBMC Sec. 14-60) and no fines were collected for "use of mobile devices while driving" (SBMC Sec. 20-134). Parking Violations (page 42) This report shows the parking violation fines revenue by type of parking violation and number of tickets issued. Revenue from parking ticket fines is collected by the City Clerk's Office and receipted into the Parking Garage Fund with the exception of disabled parking spot violations which are receipted into the General Fund per City ordinance. Comprehensive Revenue Report - Fiscal Year 2025 Grants & Donations Summary (page 43) This graph shows the grants and donations revenue received by type: federal grants, state grants, local grants, and donations. by Fund (page 44) This graph shows the grants and donations revenue received by City fund. The majority of grant revenue is recorded in specific grant funds in order to track the expenditures of the grant revenue more clearly. by Sources (page 45) This graph shows the grants and donations revenue summarized by the various organizations providing the funding to the City. by Uses (page 46) This graph shows the grants and donations revenue by what City initiatives or programs the revenue is used to support. (Municipal Code 2- 23(d)) Interest Earnings Interest Earnings by Fund (page 47 - 48) Historical Trends (page 49) This graph shows the trends in interest and investment earnings received from 2013 to 2025. Write-off Summary Bad Debt Expense by Activity (page 50) This report shows the bad debt expense for the various City departments from 2013 to 2025. Bad debt expense represents amounts invoiced to customers or residents for which the City deemed uncollectible. The following situations describe accounts that generally qualify as uncollectible: • Accounts that have been referred to a collection agency, following a consistent and documented practice • Debts that been discharged in bankruptcy • Accounts where the debtor is confirmed to be deceased and the debtor's estate is insolvent • Accounts where the debtor is a business that has been dissolved under state law In addition, from time to time, the City may deem a particular account as uncollectible if the City has exhausted reasonable efforts to collect the account (and has documented its efforts), and that no further action is warranted (including the referral of the account to a collection agency). This determination of uncollectibility must be approved by the department head of the department responsible for the account (who will assess the operational impact of writing off the account), the Corporation Counsel (who will confirm that all reasonable efforts to collect in accordance with established policy have been exhausted), and the City Controller (who will weigh in on the financial impact of the write off, if applicable). Note: Public Works COVID relief/assistance write off occured in 2022. City of South Bend Revenue by Fund Historical Summary - 2013 to 2025 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2024-2025 Change 2024-2025 Percent Change City Controlled Funds 101 General Fund 36,251,397 36,708,989 37,349,388 39,362,139 59,227,689 62,149,694 67,792,059 74,885,707 77,019,698 72,895,886 111,171,535 107,862,770 107,118,830 (743,940) -0.69% Special Revenue Funds 102 Rainy Day 29,524 24,483 49,919 1,492,266 93,891 183,841 289,770 94,111 64,091 151,774 321,428 460,870 521,821 60,951 13.23% 103 Excess Levy - 3,648 18 7 - - - - - - - - - - 0.00% 201 Parks & Recreation 7,207,060 7,365,388 7,487,554 7,902,995 14,639,882 15,743,288 19,753,423 15,876,432 16,604,000 17,097,508 22,800,098 24,110,453 24,339,320 228,867 0.95% 202 Motor Vehicle Highway 9,139,124 8,992,353 9,895,950 9,663,579 10,356,311 11,126,434 7,663,825 10,238,117 8,159,765 9,901,038 11,049,955 13,869,835 13,042,761 (827,074) -5.96% 203 Recreation Nonreverting 1,003,319 945,486 1,008,138 943,402 949,896 973,132 - - - - - - - - 0.00% 209 Studebaker-Oliver Revitalizing Grants 3,712 3,078 134,906 282,902 362,772 144,415 124,778 107,035 4,318 9,389 18,615 26,294 27,412 1,117 4.25% 210 Economic Development State Grants 238,065 73,043 1,013,085 1,895,885 131,134 63,167 74,888 90,725 77,180 126,873 85,650 67,698 - (67,698) -100.00% 211 Dept of Community Investment Operating 2,491,611 2,360,377 2,493,340 2,623,877 2,035,803 2,493,209 3,018,515 3,372,939 2,172,743 3,519,561 4,391,340 4,441,809 3,925,244 (516,565) -11.63% 212 Dept of Community Investment Grants 4,483,441 4,823,850 2,674,984 3,143,055 2,794,959 3,746,089 2,514,004 2,579,168 2,905,379 2,490,691 5,574,346 1,989,425 3,923,622 1,934,197 97.22% 216 Police State Seizures 27,470 28,765 15,422 33,978 45,767 40,730 11,691 6,591 31,299 25,897 57,408 49,471 102,418 52,948 107.03% 217 Gift, Donation, Bequest 11,501 175,299 9,378 148,900 185,312 111,231 745,975 765,453 478,492 278,809 3,652,115 3,748,722 197,188 (3,551,534) -94.74% 218 Police Curfew Violations 663 471 232 326 277 1,120 434 883 82 178 - - - - 0.00% 219 Unsafe Building - - - 1,139,973 795,492 847,699 965,314 59,018 38,879 79,960 93,390 132,212 152,771 20,559 15.55% 220 Law Enforcement Continuing Education 194,529 205,889 290,316 273,933 278,175 231,395 288,059 258,705 325,862 867,961 994,541 798,517 429,858 (368,659) -46.17% 221 Rental Units Regulation - - - 1,225 8,475 447 7,726 353,999 57,608 116,643 156,129 313,712 208,379 (105,333) -33.58% 227 Loss Recovery 3,845,642 22,331 54,051 8,952 8,645 12,871 16,668 5,076 2,515 5,761 1,120,256 1,099,626 481,837 (617,788) -56.18% 230 Code Enforcement Fund - - - - - - - 4,235,305 3,065,940 3,860,165 3,919,673 5,024,091 5,882,528 858,437 17.09% 244 Emergency Phone System - 214,981 19 - - - - - - - - - - - 0.00% 249 Local Income Tax - Public Safety 6,582,643 6,384,450 6,471,576 6,798,149 7,476,031 8,509,511 9,283,457 9,736,892 9,416,761 9,198,730 12,868,916 14,163,965 12,473,795 (1,690,170) -11.93% 251 Local Road & Street 1,008,943 1,060,548 1,507,055 1,642,148 1,572,802 2,602,744 4,646,528 1,945,448 2,628,875 2,193,593 2,320,509 2,438,422 3,763,080 1,324,658 54.32% 252 Excess Welfare Distribution - 4 - - - - - - - - - - - - 0.00% 257 LOIT Special Distribution - - - 4,347,943 448,989 1,147,703 103,375 145,354 2,969 3,417 3,388 2,573 1,555 (1,018) -39.56% 258 Human Rights Federal Grants 178,149 272,697 103,705 240,358 227,229 106,745 259,863 177,140 175,390 71,960 35,770 386,863 181,110 (205,753) -53.18% 263 American Rescue Plan - - - - - - - - 29,536,642 30,162,781 180,695 187,279 42,521 (144,758) -77.30% 264 COVID-19 Response - - - - - - - 6,086,138 2,943,368 460,352 368,404 197,789 4,166 (193,622) -97.89% 265 Local Road & Bridge Grant - - - - 2,000,000 1,376,782 1,116,972 2,632,372 1,795,904 2,373,784 1,050,707 1,139,734 2,257,204 1,117,470 98.05% 266 MVH Restricted Fund - - - - - - 3,224,058 2,997,747 3,213,833 4,046,471 3,314,097 3,241,664 3,349,302 107,638 3.32% 271 East Race Waterway 49 32 21 12 9 - - - - - - - - - 0.00% 273 Morris PAC / Palais Royale Marketing 7,113 10,685 11,179 20,947 13,739 18,398 23,421 4,183 5,936 43 - - - - 0.00% 274 Morris PAC Self-Promotion - - - - - 101,718 86,398 39,372 38,578 150 - - - - 0.00% 280 Police Block Grants 13 11 22 35 36 70 111 36 24 2 - - - - 0.00% 281 Economic Develop Commission-Revenue Bonds 93 77 157 250 255 251 - - - - - - - - 0.00% 289 Haz-Mat 16,762 24,118 13,976 3,674 6,653 451 10,071 243 165 3,403 3,285 26,461 53,499 27,038 102.18% 291 Indiana River Rescue 66,068 41,275 54,443 111,922 76,939 108,468 143,813 57,555 97,843 130,816 161,390 158,396 146,664 (11,732) -7.41% 292 Police Grants 162,838 76,865 56,946 - - - - - - - - - - - 0.00% 294 Regional Police Academy 21,013 18,498 23,027 22,393 19,900 22,903 26,769 10,456 20,444 83 - - - - 0.00% 295 COPS MORE Grant 23,068 12,415 75,494 309,225 74,566 130,367 77,485 188,771 111,077 30 64 - - - 0.00% 299 Police Federal Drug Enforcement 194,569 67,724 71,288 26,719 53,871 45,291 3,131 723 58,110 118,335 158,312 92,818 40,875 (51,943) -55.96% 404 Local Income Tax - Certified Shares 8,509,056 9,208,686 9,915,530 10,431,000 11,064,843 13,504,106 14,256,606 16,500,074 15,414,847 12,212,952 (11,647) 55,183 11,707 (43,476) -78.78% 408 Local Income Tax - Economic Development 8,785,077 9,209,937 9,593,082 10,195,116 11,937,260 13,099,020 13,632,466 14,090,026 14,286,985 13,290,901 18,464,856 21,128,549 18,540,126 (2,588,423) -12.25% 410 Urban Development Action Grant 3,833 78 1,040,937 200,250 4,876 43,852 84,948 18,803 18,449 389,623 8,846 2,800 3,170 370 13.22% 655 Project ReLeaf 435,940 439,394 444,358 448,466 452,847 461,438 463,036 450,312 468,643 496,350 473,768 476,616 482,317 5,700 1.20% 705 Police K-9 Unit 8 2,006 1,520 33 26 51 65 21 14 1 - - - - 0.00% 730 City Cemetery 5,874,864 6,118,791 6,382,756 6,012,927 266 509 803 259 178 420 890 1,277 1,445 169 13.22% 731 Bowman Cemetery 138 101 164 261 - 455,872 12,623 4,082 2,793 6,613 14,005 20,081 22,737 2,656 13.23% 754 Industrial Revolving Fund - - - - 169,223 234,521 293,958 266,643 2,959,263 5,583,224 1,136,154 1,949,580 97,738 (1,851,842) -94.99% Total Special Revenue Funds 60,545,898 58,187,834 60,894,548 70,367,083 68,287,151 77,689,837 83,225,025 93,396,208 117,185,248 119,276,241 94,787,352 101,802,783 94,708,172 (7,094,611) -6.97% Debt Service Fund 312 2017 Parks Bond Debt Service - - - - - 740,947 1,242,595 1,151,444 1,185,775 1,181,774 1,135,939 1,194,473 1,166,784 (27,689) -2.32% 313 Football Hall of Fame Debt Service 1,406,963 629,087 1,201,076 1,544,126 868,192 704,147 27 - - - - - - - 0.00% 350 2018 Fire Station #9 Bond Debt Service - - - - - 120,663 321,706 341,231 345,306 344,156 342,856 341,332 344,656 3,324 0.97% 672 Century Center Energy Conservation Debt Svc - - 50,032 243,264 193,125 417,430 434,495 415,154 409,708 383,117 263,591 512,506 374,112 (138,393) -27.00% 752 South Bend Redevelopment Authority - - - - 3,890,871 3,119,699 2,873,761 2,872,851 2,866,071 3,058,355 (29,257,277) 9,406,469 9,822,618 416,149 4.42% 755 South Bend Building Corporation - - - - 2,653,662 2,656,314 2,656,743 2,648,478 11,424,080 2,737,249 2,221,495 1,442,641 1,447,991 5,350 0.37% 756 2015 Smart Streets Bond Debt Service - - - - 859,774 1,718,588 1,720,129 1,716,869 1,716,091 1,715,091 1,714,091 1,712,591 1,713,592 1,001 0.06% City of South Bend Revenue by Fund Historical Summary - 2013 to 2025 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2024-2025 Change 2024-2025 Percent Change 757 2015 Parks Bond Debt Service - - - - 386,307 350,045 412,797 376,746 376,033 374,941 343,596 404,514 348,026 (56,488) -13.96% 758 Erskine Village Debt Service - - - - 3,961,781 - - - - - - - - - 0.00% 760 2017 Eddy Street Commons Bond Debt Service - - - - 2,501,480 2,229,900 1,306,917 1,392,248 1,916,164 1,926,563 1,930,062 1,941,563 1,955,313 13,750 0.71% Total Debt Service Funds 1,406,963 629,087 1,251,108 1,787,390 15,315,192 12,057,734 10,969,170 10,915,022 20,239,229 11,721,246 (21,305,646) 16,956,089 17,173,093 217,003 1.28% Capital Funds 287 Fire Department Capital - - 2,872,978 2,490,504 3,248,415 1,727,820 651,058 4,192,303 2,125,468 3,387,841 3,491,232 4,898,376 2,647,126 (2,251,250) -45.96% 377 Professional Sports Development 677,704 619,580 686,885 807,955 454,383 791,164 532,504 - - - - - - - 0.00% 401 Coveleski Stadium Capital 92 13,600 42,103 41,455 42,590 30,136 23,947 144 58 21,207 31,722 42,236 835 (41,401) -98.02% 403 Zoo Endowment 176 139 284 453 151 - - - - - - - - - 0.00% 405 Park Nonreverting Capital 228,720 137,177 14,371 8,514 270,952 33,427 - - - - - - - - 0.00% 406 Cumulative Capital Development 552,148 518,386 521,373 535,091 478,984 483,526 505,207 475,372 18,163,465 16,833,197 629,199 713,315 768,424 55,110 7.73% 407 Cumulative Capital Improvement 446,579 442,559 429,624 435,264 424,088 266,942 270,470 243,373 236,443 194,804 195,468 178,147 170,988 (7,160) -4.02% 412 Major Moves Construction 500,882 536,455 805,256 1,376,899 1,054,550 543,992 653,840 511,407 587,639 552,844 785,039 208,274 157,160 (51,113) -24.54% 413 Professional Sports Convention Development Area - - - - - - - - 775,632 2,097,128 2,070,419 6,489,300 6,074,853 (414,447) -6.39% 416 Morris Performing Arts Center Capital 101,947 81,132 64,133 106,637 79,459 108,396 93,995 217,114 1,838,280 6,510,028 379,179 7,700,258 123,594 (7,576,664) -98.39% 434 Community Revitalization Enhancement District 244,899 301 360 635 - - - - - - - - - - 0.00% 450 Palais Royale Historic Preservation 15,561 9,766 13,252 16,496 17,319 19,768 17,386 7,094 12,571 15,653 19,044 24,069 38,818 14,749 61.28% 451 2018 Fire Station #9 Bond Capital - - - - - 5,137,424 42,008 2,981 1,857 4,397 9,313 13,352 15,118 1,766 13.23% 453 2018 Zoo Bond Capital - - - - - 3,852,949 22,489 293 - 5,892,006 122 - - - 0.00% 455 2021 Infrastructure Bond Capital - - - - - - - - 8,622,248 37,031 48,402 27,842 22,327 (5,515) -19.81% 471 2017 Parks Bond Capital - - - - 14,081,478 186,252 297,324 72,162 31,461 45,200 43,384 41,824 30,397 (11,427) -27.32% 677 Football Hall of Fame Capital 2,458 1,823 3,112 53,316 4,383 7,687 2,311 - - - - - - - 0.00% City of South Bend Revenue by Fund Historical Summary - 2013 to 2025 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2024-2025 Change 2024-2025 Percent Change 750 Equipment/Vehicle Leasing - - - - 4,555,727 6,771,560 1,489,768 682 17 - - - - - 0.00% 751 2015 Parks Bond Capital - - - - 6,700 4,813 840 - - - - - - - 0.00% 753 2015 Smart Streets Bond Capital - - - - 68,655 1,060 124 - - - - - - - 0.00% 759 2017 Eddy Street Commons Bond Capital - - - - 22,500,000 121 65 306,537 1 25,565 1 1 1 - 0.00% Total Capital Funds 2,771,166 2,360,918 5,453,731 5,873,219 47,287,835 19,967,037 4,603,337 6,029,462 32,395,140 35,616,900 7,702,523 20,336,994 10,049,642 (10,287,352) -50.58% Enterprise Funds 288 Emergency Medical Services Operating 8,323,032 2,751,725 5,294,239 5,640,042 5,624,031 6,312,126 6,737,835 11,113 - - - - - - 0.00% 600 Consolidated Building Fund 954,229 3,710,384 4,571,872 3,945,272 4,078,151 3,133,906 4,690,916 1,324,083 1,531,105 1,922,553 2,175,568 3,998,248 3,428,999 (569,249) -14.24% 601 Parking Garages 971,598 1,021,117 975,148 1,000,596 1,273,206 1,314,909 1,036,499 894,253 956,029 840,130 935,075 313,081 1,525,193 1,212,112 387.16% 602 Morris Performing Arts Center Operations - - - - - - - - - 2,073,839 1,164,076 1,051,578 2,278,031 1,226,453 116.63% 610 Solid Waste Operations 5,407,945 5,297,239 5,367,033 5,565,055 5,424,644 5,494,152 5,489,395 6,007,008 7,939,316 7,247,359 8,184,729 8,213,121 8,679,212 466,091 5.67% 611 Solid Waste Capital 830,708 790,065 659,713 1,226,149 779,627 1,007,115 1,058,449 1,355,159 1,626,271 2,542,907 2,129,987 3,175,274 1,227,319 (1,947,955) -61.35% 620 Water Works Operations 15,109,621 14,546,190 14,418,675 15,183,038 15,432,866 16,973,411 20,450,225 21,461,793 21,989,022 20,987,352 22,350,146 22,684,348 22,935,006 250,659 1.10% 622 Water Works Capital 13,709 10,132 17,400 25,424 65,781 269,787 3,524,387 4,160,101 3,606,371 4,383,757 124,091 11,366,639 8,413,341 (2,953,298) -25.98% 623 Water Works Construction 16,550 1,614 544 - - - - - - - - - - - 0.00% 624 Water Works Customer Deposit 4,861 4,182 8,595 13,911 13,935 26,882 39,720 11,222 7,493 12,668 38,236 54,661 61,753 7,092 12.97% 625 Water Works Sinking (Debt Service) 2,056,004 2,052,253 2,049,802 2,053,350 1,990,701 2,002,533 2,039,869 1,226,907 1,511,520 2,680,601 2,804,408 164,053 168,624 4,571 2.79% 626 Water Works Bond Reserve 253,988 81,001 6,166 344,781 13,144 25,420 39,016 12,438 8,191 13,836 42,407 135,149 211,934 76,786 56.82% 629 Water Works Operations & Maintenance Reserve 52,801 59,382 162,931 249,373 175,076 99,453 304,012 42,357 17,168 43,673 85,903 123,169 139,459 16,289 13.23% 640 Sewer Repair Insurance 552,869 589,894 615,287 642,503 655,836 674,171 710,141 691,083 709,391 776,748 764,134 783,390 774,409 (8,981) -1.15% 641 Sewage Works Operations 31,784,543 33,455,803 36,072,162 38,570,116 38,550,392 39,307,114 40,475,911 37,610,549 41,265,804 41,294,998 43,471,462 44,741,115 47,715,987 2,974,872 6.65% 642 Sewage Works Capital 194,410 4,015,111 8,034,993 2,558,137 4,401,733 4,062,227 5,758,219 8,613,472 6,598,607 4,201,942 742,704 1,016,596 770,938 (245,658) -24.16% 643 Sewage Works Operations & Maintenance Reserve 211,332 139,626 276,955 997,459 562,731 332,938 303,127 48,416 32,719 53,797 162,855 233,504 264,386 30,881 13.23% 647 2007 Sewer Bond 42 3 - - - - - - - - - - - - 0.00% 649 Sewage Sinking (Debt Service) 9,463,725 9,309,752 9,300,518 9,179,437 9,200,080 9,261,052 7,900,141 13,896,394 22,204,969 11,154,583 9,893,560 3,041,506 8,065,505 5,023,999 165.18% 650 Clay Sewage General Fund 2 - - - - - - - - - - - - - 0.00% 651 2007B Sewer Bond 69 - - - - - - - - - - - - - 0.00% 653 Sewage Debt Service Reserve 14,099 3 3 6,009 26,716 65,897 87,669 20,901 1,509,481 36,341 110,014 640,853 573,156 (67,697) -10.56% 654 Sewage Works Customer Deposit - - - - - - 3,107 4,641 4,446 10,905 37,039 57,810 70,369 12,558 21.72% 658 2010 Sewer Bond CSO Plan 216 6 - - - - - - - - - - - - 0.00% 659 Sewer Bond 2011 30,970 19,665 4,801 1,952 155 1 - - - - - - - - 0.00% 661 Sewer Bond 2012 65,016 51,261 92,797 96,136 19,175 3,229 - - - - - - - - 0.00% 664 2013A Cost of Issuance Fund 85,747 13 26 32 - - - - - - - - - - 0.00% 666 2015 Sewer Bond Issuance - - 188,155 114 - - - - - - - - - - 0.00% 667 Storm Sewer Fund - - - - - - 518,432 1,042,729 1,139,829 1,145,315 1,398,803 1,292,496 1,453,072 160,576 12.42% 670 Century Center Operations 3,133,815 4,087,703 3,810,731 4,248,516 4,234,959 4,437,177 4,543,051 1,955,594 2,111,688 5,016,452 4,462,846 4,549,977 3,825,028 (724,949) -15.93% 671 Century Center Capital 675,315 328 809 932 866 2,026 190,441 1,931 98 5,748 528,273 174,706 563,759 389,053 222.69% Total Enterprise Funds 80,207,216 81,994,452 91,929,355 91,548,334 92,523,804 94,805,527 105,900,563 100,392,145 114,769,519 106,445,502 101,606,313 107,811,276 113,145,482 5,334,206 4.95% City of South Bend Revenue by Fund Historical Summary - 2013 to 2025 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2024-2025 Change 2024-2025 Percent Change Internal Service Funds 222 Central Services 7,254,877 7,064,135 7,380,273 7,466,928 7,598,784 8,220,343 13,550,721 7,101,248 7,497,135 9,445,964 9,145,812 11,832,771 10,370,949 (1,461,823) -12.35% 224 Central Services Capital - - 271,929 131,432 287,575 79,734 3,218 214,611 84,157 - - - - - 0.00% 226 Liability Insurance 3,009,847 3,036,215 1,347,165 2,277,829 3,041,844 2,827,061 5,051,872 4,644,513 3,386,046 4,185,605 4,248,586 3,994,584 4,018,915 24,331 0.61% 278 Police Take Home Vehicle 124,848 123,639 126,547 118,465 8,899 16,930 25,941 11,478 18,678 54,352 82,259 107,505 117,566 10,061 9.36% 279 IT / Innovation / 311 Call Center - - - 487,897 5,167,452 6,967,135 8,217,762 6,843,915 10,219,588 10,153,530 10,262,996 13,456,829 15,467,000 2,010,171 14.94% 711 Self-Funded Employee Benefits 12,156,648 13,318,977 14,379,513 18,192,206 17,937,949 18,718,369 14,030,527 16,348,427 17,243,514 17,172,834 18,191,953 18,994,322 19,122,688 128,366 0.68% 713 Unemployment Compensation 252,907 103,047 103,078 91,706 2,413 3,816 5,213 8,087 103,474 78,129 10,467 32,298 96,119 63,822 197.60% 714 Parental Leave Fund - - - - - 164,118 167,466 244,841 249,526 264,956 298,755 329,305 358,016 28,711 8.72% Total Internal Service Funds 22,799,127 23,646,013 23,608,505 28,766,463 34,044,917 36,997,506 41,052,720 35,417,117 38,802,118 41,355,368 42,240,826 48,747,614 49,551,254 803,639 1.65% Fiduciary Funds 701 Fire Pension 5,038,210 5,131,903 5,044,352 4,875,408 4,925,762 4,492,118 4,475,663 4,325,739 4,103,087 4,073,713 4,075,547 3,934,778 3,940,696 5,917 0.15% 702 Police Pension 5,874,864 6,118,791 6,382,756 6,012,927 6,225,269 6,242,725 6,131,686 6,058,223 5,957,118 6,021,806 5,998,908 6,084,363 6,085,029 666 0.01% Total Fiduciary Funds 10,913,074 11,250,694 11,427,108 10,888,335 11,151,032 10,734,843 10,607,349 10,383,961 10,060,205 10,095,519 10,074,455 10,019,141 10,025,725 6,584 0.07% Total City Funds 214,894,841 214,777,987 231,913,743 248,592,963 327,837,620 314,402,177 324,150,223 331,419,621 410,471,157 397,406,661 346,277,359 413,536,667 401,772,197 (11,764,470) -2.84% Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area 16,026,663 14,577,531 24,903,369 19,972,185 19,351,374 23,523,597 19,931,280 22,045,151 2,482,695 1,414,092 21,214,018 30,707,852 30,150,609 (557,243) -1.81% 420 TIF - SBCDA General 3,464,066 5,085,358 - - - - - - - - - - - - 0.00% 422 TIF - West Washington 495,043 582,799 409,853 468,317 397,442 370,233 321,760 246,422 356,020 326,498 535,947 671,771 583,762 (88,008) -13.10% 425 Redevelopment Retail Area (Leighton Plaza) 159,290 165,150 166,751 135,468 116,772 75,815 206 - - - - - - - 0.00% 426 TIF - Central Medical Service Area 1,233,918 858,194 - - - - - - - - - - - - 0.00% 429 TIF - River East Development Area (NE Dev) 849,684 1,576,990 3,906,426 2,487,851 2,759,233 3,293,551 2,979,815 3,059,362 5,116,467 4,372,823 6,578,037 11,308,880 9,031,462 (2,277,417) -20.14% 430 TIF - Southside Development Area #1 2,421,638 2,388,812 2,232,540 2,451,409 3,885,283 2,317,267 2,004,796 3,171,100 3,057,189 2,946,528 4,089,697 3,827,261 3,802,188 (25,073) -0.66% 432 TIF - Southside Development #3 1,329,971 26,320 50,738 45,372 8,519 - - - - - - - - - 0.00% 435 TIF - Douglas Road 324,393 322,451 271,422 346,356 379,789 3,477 5,428 1,154 270,610 311,600 245,859 376,129 319,809 (56,320) -14.97% 436 TIF - River East Residential Area (NE Res) 2,271,188 2,728,304 3,340,143 4,145,612 4,257,974 4,691,277 4,987,889 5,324,035 6,318,471 6,324,854 7,385,974 8,126,147 7,790,145 (336,003) -4.13% Total Tax Increment Financing Funds 28,575,854 28,311,909 35,281,242 30,052,570 31,156,387 34,275,217 30,231,174 33,847,224 17,601,452 15,696,394 40,049,531 55,018,040 51,677,976 (3,340,064) -6.07% City of South Bend Revenue by Fund Historical Summary - 2013 to 2025 Fund Fund Name 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2024-2025 Change 2024-2025 Percent Change Redevelopment Funds 433 Redevelopment General 104 45 59 80 71 638,227 1,286,022 1,635,456 1,429,434 1,419,402 1,654,014 2,489,603 2,733,775 244,172 9.81% 439 Certified Technology Park 2,866,234 1,337,965 73,581 20,029 262,643 10,966 11,146 96 65 155 328 471 533 62 13.23% 452 2018 TIF Park Bond Capital - - - - - 11,094,726 202,657 28,865 15,033 33,275 67,016 43,300 5,180 (38,119) -88.04% 454 Airport Urban Enterprise Zone 1,289 1,069 2,180 3,474 3,532 6,915 10,900 3,540 2,411 5,709 12,091 17,336 19,629 2,293 13.23% 456 2023 South Bend RDA Lease Rental Revenue Bonds - Series A - - - - - - - - - - 40,876,557 1,028,793 662,426 (366,368) -35.61% 457 South Bend RDA Lease Rental Revenue Bonds of 2023, Series B - - - - - - - - - - - 24,511,843 418,799 (24,093,044) -98.29% 458 2024 RDA Bond Proceeds (Four Winds) - - - - - - - - - - - 46,214,776 911,610 (45,303,166) -98.03% 619 Blackthorn Golf Course 1,580,513 1,539,385 119,298 - - - - - - - - - - - 0.00% Total Redevelopment Funds 4,448,140 2,878,464 195,118 23,583 266,247 11,750,833 1,510,725 1,667,957 1,446,943 1,458,541 42,610,006 74,306,121 4,751,951 (69,554,170) -93.60% Debt Service Funds 315 Airport 2003 Debt Reserve 3,567 2,949 5,989 9,471 9,536 18,472 28,483 9,075 6,133 10,084 30,526 43,769 9,025 (34,744) -79.38% 317 Coveleski Debt Service Reserve 1,725 1,430 2,916 4,647 4,725 9,251 1,076 - - - - - - - 0.00% 319 Redevelopment Bond - Blackthorn Golf Course 464 - - - - - - - - - - - - - 0.00% 328 SBCDA 2003 Debt Reserve 5,959 4,927 10,007 15,824 15,946 30,882 47,620 15,173 10,253 16,859 51,035 73,175 15,088 (58,087) -79.38% 351 2018 TIF Park Bond Debt Service - - - - - 993,220 27,510 8,934 6,085 14,409 30,515 43,753 49,539 5,786 13.23% 352 2019 South Shore Double Tracking Debt Service - - - - - - 9,447,841 488,184 1,036,503 1,035,003 1,035,503 1,039,003 1,035,504 (3,499) -0.34% 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - 326,939 16 16 16 16 16 (0) -0.31% Total Debt Service Funds 11,715 9,306 18,912 29,942 30,207 1,051,826 9,552,530 848,306 1,058,990 1,076,371 1,147,595 1,199,716 1,109,172 (90,544) -7.55% Total Redevelopment Commission Funds 33,035,709 31,199,679 35,495,272 30,106,095 31,452,840 47,077,876 41,294,429 36,363,487 20,107,385 18,231,306 83,807,132 130,523,877 57,539,098 (72,984,779) -55.92% Grand Totals 247,930,550 245,977,666 267,409,015 278,699,058 359,290,460 361,480,053 365,444,652 367,783,108 430,578,541 415,637,967 430,084,491 544,060,545 459,311,295 (84,749,249) -15.58% City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Taxes Property Taxes Civil City - - - - - 38,275,657 - - - - - 33,013,266 71,288,923 TIF Districts - - - - - 22,895,231 - - - - - 17,445,753 40,340,984 Sub Total - - - - - 61,170,888 - - - - - 50,459,019 111,629,908 Local Income Tax LIT Certified Shares 960,860 960,860 960,860 960,860 2,220,580 960,860 960,860 960,860 960,860 960,860 960,860 960,860 12,790,038 LIT for Economic Development 1,297,068 1,297,068 1,297,068 1,297,068 2,999,620 1,297,068 1,297,068 1,297,068 1,297,068 1,297,068 1,297,068 1,297,068 17,267,366 LIT for Public Safety 916,723 916,723 916,723 916,723 2,138,241 916,723 916,723 916,723 916,723 916,723 916,723 916,723 12,222,196 LIT for Redevelopment - - - - - - - - - - - - - LIT Additional - Supplemental Distrib - - - - - - - - - - - - - Sub Total 3,174,651 3,174,651 3,174,651 3,174,651 7,358,441 3,174,651 3,174,651 3,174,651 3,174,651 3,174,651 3,174,651 3,174,651 42,279,600 Total Taxes 3,174,651 3,174,651 3,174,651 3,174,651 7,358,441 64,345,539 3,174,651 3,174,651 3,174,651 3,174,651 3,174,651 53,633,670 153,909,507 Intergovernmental Revenue State Shared Revenue Auto Excise Tax - - - - - 1,630,563 - - - - - - 1,630,563 Commercial Vehicle Tax - - - - - 474,300 - - - - 486,644 - 960,944 Liquor Excise Tax 40,013 - - - - 36,036 - - - - - - 76,049 Liquor Gallonage Tax 59,944 - - 52,728 - - 61,329 - - 59,730 - - 233,731 Cigarette Tax - - - - - 193,706 - (96,853) - - - 98,858 195,711 Gasoline Tax 524,009 541,614 584,575 537,787 589,343 562,037 586,305 326,713 576,860 580,670 583,686 588,890 6,582,489 Wheel Tax 146,462 - 127,853 347,789 198,044 - - 377,498 380,183 - 365,566 180,713 2,124,109 PSCDA Tax 672,740 615,123 571,336 845,153 - - 18,737 - 706,894 1,009,840 734,623 694,899 5,869,344 State Pension Subsidy - - - - - 4,993,534 - - 4,992,018 - - - 9,985,552 Sub Total 1,443,168 1,156,736 1,283,765 1,783,458 787,388 7,890,177 666,371 607,358 6,655,954 1,650,240 2,170,518 1,563,360 27,658,492 Local Government Shared Revenue Hotel Motel Tax 3,145,437 - - - - - - - - - - - 3,145,437 Sub Total 3,145,437 - - - - - - - - - - - 3,145,437 Grants Federal Grants 515,821 360,689 254,545 430,246 102,256 124,857 1,949,678 306,478 130,330 860,376 386,821 950,967 6,373,063 State Grants 4,862,184 - 219,678 - - 327,599 480,574 980,960 56,118 267,480 116,347 - 7,310,941 Sub Total 5,378,005 360,689 474,223 430,246 102,256 452,457 2,430,252 1,287,438 186,448 1,127,856 503,167 950,967 13,684,004 Other Intergovernmental Staffing Agreements with County - - - - - 30,000 - - - - - - 30,000 Local Government Grants - - - - - - - - - - - - - Federal Seized Drug 1,619 - - 2,106 11,011 15,550 8,072 - - - - - 38,358 State Seized Drug - 4,904 5,330 1,191 - 4,712 4,326 9,004 19,202 7,891 3,016 28,349 87,925 Sub Total 1,619 4,904 5,330 3,297 11,011 50,263 12,398 9,004 19,202 7,891 3,016 28,349 156,284 Total Intergovernmental Revenue 9,968,230 1,522,329 1,763,318 2,217,001 900,654 8,392,896 3,109,021 1,903,800 6,861,604 2,785,987 2,676,701 2,542,676 44,644,217 For the Year Ended December 31, 2025 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2025 Licenses & Permits Business Business Licenses 24,275 28,032 20,882 16,361 7,806 4,812 2,821 2,918 2,422 419 645 898 112,290 Taxi Cab Licensing 76 76 558 525 10 290 131 - 333 696 104 - 2,799 Sub Total 24,351 28,108 21,440 16,886 7,816 5,102 2,952 2,918 2,755 1,115 749 898 115,089 Nonbusiness Lawn Parking 90 90 45 100 68 135 2,258 6,097 4,079 423 495 90 13,970 Engineering 29,325 3,939 6,050 11,990 9,420 8,180 16,065 8,860 11,686 6,055 8,805 5,675 126,050 Right-of-Way Closures 150 50 350 400 450 375 250 350 350 75 100 - 2,900 Park Food Sales Permit 15 206 - 26 139 150 205 - 53 26 60 - 880 Fire Dept-Building Plan Review 1,726 621 964 1,913 2,520 952 1,187 1,975 1,898 6,350 2,482 3,463 26,051 Building Department 202,050 124,098 231,154 745,978 215,897 416,326 186,397 378,197 203,225 235,911 162,329 150,706 3,252,267 SBARC - Pet Licenses 1,500 1,935 2,030 1,365 2,235 1,400 1,670 2,175 1,940 3,710 2,135 1,365 23,460 Sub Total 234,856 130,939 240,593 761,772 230,729 427,518 208,032 397,654 223,231 252,550 176,406 161,299 3,445,578 Total Licenses & Permits 259,206 159,047 262,033 778,658 238,545 432,620 210,984 400,571 225,986 253,665 177,156 162,197 3,560,667 Charges for Services General Government Plan Commission Charges 100 300 - 250 300 - 450 150 100 - - - 1,650 341003 - Charges for Svcs - General Govt - Alley Vaca ChargesAlley Vaca Charges - - - - - - - - - - - - - Copies of Public Records - - - - - - - - - - - - - Blueprints/Copies - - - - - - - - - - - - - Historic Preserv Certificate of Approval 60 180 160 200 200 260 220 1,140 325 200 (20) 80 3,005 IT Services - - - - - - - - - - - - - Sub Total 160 480 160 450 500 260 670 1,290 425 200 (20) 80 4,655 Public Safety Accident Report Copies 10,288 6,590 11,110 3,492 7,025 6,276 3,459 10,228 3,973 10,220 8,126 8,421 89,206 Gun Permit Applications - - - - - - - - - - - - - Traffic Signal Maintenance 5,125 4,164 10,918 20,209 2,892 11,849 12,177 10,706 3,970 6,988 7,088 5,529 101,615 EMS Special Event Coverage - 840 - 59,202 - 8,860 - - - 41,471 42,097 20,247 172,717 Regional Academy Tuition 7,200 3,150 1,600 - - - - - - - - - 11,950 River Rescue School Tuition 17,000 22,270 8,500 16,745 5,100 - - 4,500 - 5,400 22,800 18,000 120,315 Fire Training Center Tuition - - - - - - 2,500 - - - - - 2,500 Emergency Medical Service 349,131 434,618 529,142 434,871 366,224 509,959 245,811 338,455 449,463 695,805 235,723 469,733 5,058,934 Medicaid Reimbursements - - - 689,993 - - - - - - - 625,015 1,315,009 EMS for County 189,923 189,923 189,893 189,923 189,923 189,923 189,923 189,923 189,923 - 189,923 189,923 2,089,119 Hazmat Charges - - - 2,487 - 1,881 1,985 - 2,487 - 42,187 - 51,027 Police Special Event Coverage - - - - - - - 2,311 - - - - 2,311 Crime Lab Services - - 1,975 600 3,050 1,225 - - 1,575 200 1,250 2,000 11,875 EMS Late Payment Interest - - - - - - - - - - - - - Misc Revenue - 36 18 27 9 18 36 9 9 54 909 9 1,134 Sub Total 578,666 661,591 753,155 1,417,549 574,221 729,990 455,891 556,132 651,400 760,138 550,102 1,338,877 9,027,713 Highways & Streets Sale of Signs/Materials - 2,800 - 2,377 - - - - - - - - 5,177 Special Events - - - - 25 150 25 - - - - - 200 Sub Total - 2,800 - 2,377 25 150 25 - - - - - 5,377 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2025 Charges for Services Culture & Recreation Morris Performing Arts Center 4,635 40,119 64,672 125,954 113,720 35,716 10,800 150,911 558,053 75,031 88,758 370,668 1,639,036 Morris Performing Arts Center 924 8,873 11,277 24,535 15,767 2,971 - 32,216 - - - - 96,562 Palais Royale Ballroom 26,508 14,138 (1,316) 11,819 12,388 13,572 7,845 13,557 10,172 11,419 13,803 28,867 162,770 Parks & Recreation 333,132 111,591 149,830 251,204 411,493 426,799 470,908 404,026 353,938 187,632 289,847 136,556 3,526,958 Lease of Coveleski Stadium - - - - - - - - - - - - - Century Center 214,891 137,135 225,646 152,541 328,187 182,030 90,857 503,054 118,758 126,641 164,738 239,620 2,484,098 Sub Total 580,089 311,856 450,109 566,053 881,555 661,089 580,409 1,103,764 1,040,921 400,722 557,145 775,711 7,909,424 Health - Animal Care & Control Pet Impound Reclaim Fee - 235 175 340 125 240 570 570 730 695 435 430 4,545 Pet Adoption Fees 2,080 1,762 589 1,443 1,140 1,270 1,354 1,759 1,986 1,342 1,532 1,085 17,342 Pick Up Fees 160 - - - 80 40 40 - 80 40 40 80 560 Pet Micro Chipping 180 240 260 320 320 460 360 200 420 360 360 280 3,760 Vet Expenses 300 30 255 585 81 406 105 175 275 380 280 605 3,477 Pet Euthanasia 120 120 160 180 280 280 340 240 160 320 100 220 2,520 Animal Surrenders 880 660 757 780 680 640 560 520 760 480 380 640 7,737 Cremation 765 560 430 820 745 1,185 890 830 700 600 150 150 7,825 Rabies Specimen Prep 30 120 60 60 30 60 - 60 150 90 - 90 750 Boarding - - - - - - - 45 90 135 90 270 630 Sub Total 4,515 3,727 2,686 4,528 3,481 4,581 4,219 4,399 5,351 4,442 3,367 3,850 49,146 Other DCI Staff Contracts 2,500 1,250 84,839 28,077 17,896 120,416 455,187 - 108,906 313,704 5,000 126,722 1,264,498 Other Misc Charges for Services - - - - - - - - - 280 - - 280 Parking-Garages 91,276 3,630 1,815 233,647 72,310 97,362 207,959 234,500 (121,721) 107,158 106,710 161,970 1,196,615 Parking-Century Center 17,520 9,255 27,176 7,825 8,490 7,280 6,045 8,360 9,000 7,610 10,550 1,705 120,816 349600 - Charges for Svcs-Other-Parking-ParkingParking-TIF - River East Development Area 720 360 360 - 360 720 360 360 360 360 - 720 4,680 Central Services-Internal Customers 707,969 837,071 797,095 921,724 769,732 860,143 784,262 752,721 937,822 917,283 - 1,304,447 9,590,270 Central Services-External Customers 21,322 26,711 43,791 25,884 25,445 30,533 29,863 24,123 26,045 31,771 17,139 18,931 321,560 Employee & Employer Assessments 1,536,221 1,516,456 1,521,695 1,514,926 1,512,525 1,510,974 1,512,797 1,542,193 1,529,269 1,532,415 1,537,424 1,545,315 18,312,211 Sub Total 2,377,528 2,394,734 2,476,772 2,732,085 2,406,758 2,627,427 2,996,113 2,561,897 2,489,320 2,910,221 1,676,823 3,159,091 30,810,929 Sanitation Trash Collection/Residential 579,794 591,169 591,283 591,570 592,731 593,919 593,117 595,255 597,665 596,025 597,377 596,274 7,116,179 Trash Collection/Commercial 12,210 12,380 12,248 12,235 12,259 12,206 12,124 12,163 12,123 12,144 12,357 12,312 146,761 Trash Collection/Apt 2 Units 4,745 4,925 4,824 4,848 4,807 4,813 4,783 4,796 4,807 4,845 4,845 4,841 57,878 Trash Collection/Apt 3 Units 2,199 2,244 2,244 2,279 2,290 2,285 2,286 2,244 2,250 2,264 2,278 2,288 27,151 Trash Collection/Apt 4 Units 3,015 3,064 3,089 3,092 3,110 3,089 3,090 3,076 3,017 3,035 2,988 3,031 36,698 Trash Collection/Seniors - - - - - - - (7) - - - - (7) Trash Collection/Special Pickup 1,980 2,000 1,500 2,280 1,900 2,140 2,460 2,635 2,780 3,500 3,160 2,180 28,515 Trash Collection/Yard Waste Pickup 20 10 - 40 70 10 20 30 10 140 10 150 510 Misc/Additional Trash Totes (587) (157) (225) (108) (335) (644) (128) (401) (220) (276) (230) (280) (3,593) Misc/Return Trip Customer Error 1,850 1,470 1,790 1,540 1,090 1,660 1,660 1,570 1,210 1,250 1,340 1,780 18,210 Misc/Contamination Fee 60 75 20 230 1,225 1,535 1,365 1,975 2,415 1,820 2,000 1,245 13,965 Misc/Tote Replacement Fee 350 150 500 800 766 414 1,207 1,016 552 672 387 422 7,235 Misc/Trash Start Fee 2,860 3,060 2,920 3,450 3,951 4,080 4,160 4,690 4,940 3,650 4,060 3,820 45,641 Misc/Yard Waste Totes 166 166 (65) 135,525 136,529 137,247 137,847 138,339 138,642 138,663 138,609 121 1,101,789 Sub Total 608,663 620,556 620,129 757,781 760,393 762,755 763,991 767,382 770,191 767,732 769,180 628,183 8,596,934 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2025 Charges for Services Utilities - Water Metered Sales/Residential 688,451 690,817 662,098 652,031 691,577 773,912 875,290 876,994 808,073 750,215 691,322 662,971 8,823,750 Metered Sales/Commercial 204,280 206,911 207,035 199,533 216,678 231,634 241,502 248,834 230,210 226,012 214,089 200,992 2,627,709 Metered Sales/Industrial 29,090 30,247 31,856 29,987 32,816 33,712 33,505 36,221 32,219 34,297 34,251 30,894 389,096 Metered Sales/Multi Family 103,857 96,836 103,384 99,643 104,161 105,410 117,025 119,142 119,051 111,250 109,541 106,865 1,296,164 Bulk Sales/Olive St - - - - 203 534 - 406 145 348 435 - 2,071 Metered Sales/Institution 10,977 12,374 12,297 11,447 11,699 12,254 12,591 12,933 13,374 12,714 12,074 11,707 146,441 Public Fire Protection 229,995 230,005 230,146 229,949 230,489 229,410 231,174 230,312 232,168 231,268 233,940 230,597 2,769,454 Private Fire Protection 42,677 42,495 42,401 42,387 42,427 42,268 42,365 42,162 42,387 42,276 42,354 42,730 508,930 Sales to Public Authorities 32,719 35,403 36,695 31,813 36,773 44,770 51,866 50,844 52,765 47,568 41,085 33,616 495,917 Irrigation Sales 2,642 2,628 2,914 7,967 68,876 248,343 346,078 384,485 335,465 264,712 67,243 7,703 1,739,057 Other Water/Misc Service 18,039 34,437 26,565 20,577 43,659 36,214 36,933 47,941 47,972 40,492 47,862 16,986 417,678 Backflow Prevention Insp. 9,000 13,250 15,300 13,425 14,825 19,200 12,000 11,725 14,700 17,450 13,300 8,350 162,525 Water Main Extension - - - - - - - - - - - - - Rents From Water Property - - - - - - - - - - - - - Revenue From Cut Off Fees - 450 525 375 225 300 - 75 150 75 232 - 2,407 Penalties (Forfeit Disc.) (6,240) 9,686 8,764 9,163 7,429 9,566 9,812 9,508 11,534 10,389 9,759 10,106 99,477 Water Leak Insurance 96,429 96,255 96,155 96,175 96,348 96,219 96,395 96,337 96,622 96,457 96,557 96,433 1,156,383 System Development Fee 8 1,713 3,420 9,619 5,558 43,819 18,858 3,625 10,046 2,138 428 9,395 108,624 Sub Total 1,461,925 1,503,507 1,479,556 1,454,090 1,603,743 1,927,565 2,125,393 2,171,545 2,046,882 1,887,661 1,614,473 1,469,346 20,745,685 Utilities - Sewage Metered Sales/Residential 1,971,203 1,956,623 1,940,534 1,968,637 1,991,307 2,003,293 1,996,346 2,002,262 1,993,471 1,978,796 1,978,884 1,961,696 23,743,052 Metered Sales/Commercial 696,294 791,433 689,305 681,610 691,584 699,856 768,929 756,734 754,905 663,243 731,431 740,025 8,665,349 Metered Sales/Industrial 463,582 464,655 460,948 479,203 481,243 486,282 493,153 567,523 544,136 550,701 506,789 500,763 5,998,977 Metered Sales/Multi Family 286,434 284,281 282,300 291,613 292,864 291,636 295,032 298,464 291,165 292,331 290,980 286,349 3,483,449 Metered Sales/Institution 29,221 31,925 31,997 30,257 30,432 31,479 31,362 32,279 33,941 33,097 31,868 30,914 378,773 Sales to Public Authority 110,159 115,243 116,905 108,688 122,492 129,105 142,468 143,889 138,538 138,295 122,231 106,511 1,494,523 Wholesale Meter/New Carlisle - - - - - - - - - - - - - Penalties (Forfeit Disc.) 71,121 61,566 54,584 56,834 52,037 58,448 55,138 38,354 61,887 59,534 58,643 70,297 698,443 Dumping Fees 6,875 10,300 13,060 17,602 17,040 17,840 17,051 22,200 22,340 26,989 18,540 23,110 212,947 Laboratory Service Fees 1,950 1,800 1,950 3,900 1,950 - 2,910 1,800 1,650 2,100 1,950 2,130 24,090 Discharge Permit Fees 1,500 - - - 1,000 - - 500 - - - - 3,000 System Development Fee 19 4,141 8,249 228,256 12,366 104,596 44,426 10,191 23,186 4,122 1,031 24,732 465,314 346113 - Charges for Svcs-Utilities-Sewage-System Dev Finance ChargeSystem Development Finance Charge - - - - - - - - - - - - - 346114 - Charges for Svcs-Utilities-Sewage-Sewer ExtensionSewer Extension 33 33 33 33 33 400 - - - - - - 567 Sewer Repair Insurance 49,422 49,359 49,281 49,257 49,420 49,386 49,405 49,490 49,583 49,538 49,498 49,489 593,126 Sewer Repair Deductible 10,117 10,054 9,915 10,079 9,972 9,129 9,794 9,453 9,919 10,892 9,772 10,053 119,149 Misc Revenues 434 - - - - - - - - - - 4,972 5,406 UAP Assistance Fee 90,778 90,698 90,671 90,691 90,933 91,040 91,035 91,320 91,173 91,194 91,419 91,334 1,092,287 UAP Credit (Contra) (60,632) (58,601) (61,608) (65,118) (68,361) (70,061) (71,624) (72,463) (72,717) (73,604) (76,251) (77,535) (828,574) RINS Credits - - - - - - - - - - - - - Disconnect Program Fee - - - - - - - - - - - - - 346124 - Charges for Svcs-Utilities-Sewage-Unmetered Sewer FeeUnmetered Sewer Fee 25,781 25,881 25,174 25,642 25,687 25,483 26,369 25,887 27,482 26,990 27,146 27,387 314,909 Sub Total 3,754,290 3,839,391 3,713,298 3,977,185 3,801,999 3,927,912 3,951,794 3,977,884 3,970,660 3,854,215 3,843,930 3,852,228 46,464,786 Utilities - Other Storm Water Fees 107,201 113,947 113,814 113,502 113,839 113,612 113,760 114,171 114,755 114,541 114,619 113,976 1,361,737 Clean Air/ReLeaf (Leaf Pickup) 37,985 37,920 37,880 37,872 37,941 37,927 37,921 38,008 38,144 38,088 38,121 37,990 455,797 Sub Total 145,186 151,867 151,693 151,374 151,780 151,539 151,681 152,180 152,898 152,630 152,740 151,966 1,817,534 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2025 Charges for Services Organic Resources Yard Waste Drop-Off 1,553 2,492 10,076 24,247 14,301 16,023 15,770 14,606 11,188 13,230 19,678 2,989 146,153 Mulch/Compost Sales 21 290 3,798 10,610 6,470 4,054 2,079 4,722 6,735 5,581 1,001 98 45,458 Sub Total 1,574 2,782 13,874 34,856 20,771 20,077 17,849 19,329 17,922 18,811 20,678 3,087 191,611 Total Charges for Services 9,512,595 9,493,292 9,661,432 11,098,328 10,205,227 10,813,346 11,048,035 11,315,801 11,145,970 10,756,772 9,188,419 11,382,417 125,623,794 Fines, Forfeitures, & Fees General Ordinance Violation - 50 - - - - - - - - - - 50 Bad Checks Fines - - - - - - - - - - - - - Credit Reports - - - - - - - - - - - - - Court Fees 1,723 - - - - 1,455 1,812 - 20 1,583 200 200 6,993 Plan Commission Application Fee 1,350 1,000 1,600 3,000 1,950 500 4,600 3,400 2,800 - 600 300 21,100 Zoning Appeals Application Fee 1,450 1,950 2,200 1,225 1,750 1,025 1,825 950 1,350 2,400 600 675 17,400 Zoning Admin Fees 1,110 700 970 1,270 1,580 1,340 1,300 2,140 3,110 2,890 2,370 1,452 20,232 Zoning Admin Fines 75 - 38 38 75 - 38 138 38 38 113 113 700 Tax Abatement Admin Fees 750 3,542 2,705 - 1,696 500 1,329 1,563 - 250 1,212 - 13,547 Test Filling Fees 600 550 350 150 350 350 300 500 100 450 250 650 4,600 Econ Dev-CDBG Loan Late Fees - - - - - - - - - - - - - 351400 - Fines/Forfeitures/Fees-Fees-Building CollectionsBuilding Collections - - 213 150 - - 375 356 - - 288 - 1,382 Sub Total 7,058 7,792 8,075 5,833 7,401 5,170 11,578 9,047 7,418 7,611 5,632 3,390 86,004 Code Enforcement Vacant Bldg Registration 314 600 - - - - 500 - - - - 600 2,014 Landlord Registration Fee 60 70 20 25 15 25 10 - 5 - - - 230 Rental Unit Safety Fees 16,250 28,500 11,500 2,243 9,750 24,750 24,500 10,250 4,250 33,656 9,800 12,013 187,461 Demolition & Boarding 794 453 1,706 623 825 408 333 - 333 100 - 33,544 39,120 Collections - 75 - - - - - - - - - - 75 Environmental Violations 9,394 9,995 13,427 8,571 20,502 15,194 15,118 26,038 20,149 15,785 13,838 16,159 184,169 Ordinance Violation 8,265 6,706 6,982 6,782 21,996 1,295 1,324 5,558 7,312 3,760 9,840 4,500 84,320 Animal Ordinance Violation 727 623 866 1,257 963 2,888 1,627 4,704 2,161 1,066 2,089 1,386 20,357 Forfeitures-Civil Penalties - - - 560 100 1,700 - - - - - 4,731 7,091 Sub Total 35,803 47,022 34,500 20,060 54,151 46,260 43,412 46,550 34,211 54,367 35,567 72,932 524,836 Parking Street Parking Fines 6,220 3,290 4,160 11,420 10,290 11,220 31,280 14,150 2,980 16,452 20,396 16,467 148,325 Public Safety False Alarms Fine 10,889 2,256 4,869 5,138 5,751 7,850 6,337 5,200 11,850 10,275 4,213 9,701 84,329 Noise Ordinance 360 - 50 50 50 100 - 2,500 - 50 - - 3,160 Curfew Violation - - - 25 - - - - - 50 - - 75 Chronic Problem Property - - - - - - - - - - - - - Impound Towing Fees 560 490 610 570 630 540 640 520 600 658 474 505 6,797 Sub Total 11,810 2,746 5,529 5,783 6,431 8,490 6,977 8,220 12,450 11,033 4,686 10,206 94,361 Total Fines, Forfeitures, & Fees 60,891 60,850 52,264 43,095 78,273 71,140 93,247 77,967 57,058 89,463 66,282 102,994 853,526 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2025 Other Income Miscellaneous Revenue Miscellaneous Revenue 3,674 9,223 46,650 24,866 15,115 1,977,963 22,903 6,822 4,507,134 1,135,317 13,234 954,202 8,717,103 Sale of Scrap Metal 1,783 1,856 1,217 19,474 947 - 1,612 1,478 746 3,964 - 132 33,209 Bond Interest Rebate - - - - - - 29,796 - - - - - 29,796 Bosch Principal Income - - - - - - - - - - - - - Bosch Interest Income IDFA - - - - - - - - - - - - - Origination Fees 14,700 - 4,187 3,000 - 1,685 - 10,000 - 500 1,050 - 35,122 Loan Servicing Fees 640 4,504 19,323 6,069 7,765 9,534 8,330 4,533 - (1,584) - 5,286 64,402 Sub Total 20,798 15,584 71,377 53,409 23,827 1,989,182 62,641 22,833 4,507,879 1,138,197 14,284 959,621 8,879,631 Bank Account Interest 2,183,323 1,463,750 1,590,255 1,540,809 820,175 1,914,937 1,776,652 1,107,549 811,374 2,557,249 1,592,267 1,106,887 18,465,228 Rental of Property 14,863 15,995 15,593 42,168 11,228 11,028 19,020 26,028 11,078 19,358 6,028 17,028 209,416 Donations 76,163 2,437 2,483 43,779 20,928 889,912 550,116 54,133 100,867 3,407,928 15,888 155,365 5,320,000 3rd Party Revenue Cable TV Franchise Fees - 107,925 - - 111,488 - - - - 107,312 104,656 - 431,383 Video Franchise Fees 17,421 - - 16,217 - - 15,416 - - - 14,919 - 63,973 Sub Total 17,421 107,925 - 16,217 111,488 - 15,416 - - 107,312 119,575 - 495,356 Total Other Income 2,312,569 1,605,691 1,679,708 1,696,383 987,647 4,805,060 2,423,845 1,210,543 5,431,199 7,230,045 1,748,042 2,238,901 33,369,631 Reimbursements Miscellaneous Reimbursements 6,837 51,003 7,505 42,802 28,701 60,929 33,214 13,784 423 22,259 14,929 14,042 296,428 Insurance Claim 18,783 35,632 31,656 19,824 45,217 24,390 7,905 15,647 13,631 27,498 23,385 (164,369) 99,199 IT Services 75,627 - - - - - - - - - - - 75,627 Travel Reimbursement - - - - - - - - - - - - - Lamppost Program - - 50 1,500 1,450 1,000 400 - - - - - 4,400 Energy Rebates - - - 1,783 - - - - - - - - 1,783 Repair Reimbursement 5,292 75 225 75 525 1,833 75 1,854 225 375 300 225 11,079 Salary/Overtime Reimb 19,677 15,630 - 3,373 - - 4,169 11,089 3,793 319,468 - 126,260 503,460 Diesel Tax Rebate - - 12,871 - 7,540 3,799 - 11,336 - - - - 35,546 Pharmacy Rebates 73,797 77,514 76,703 74,338 72,784 74,406 - 75,554 75,622 75,487 75,825 76,028 828,058 Beck's Lake Reimbursement - - - - - - - - - - - - - EPA Professional Services - - - - - - - - - - - - - Morris Advertising - - - - - - - - - - - - - Morris Advertising - - - - - - - - - - - - - - Total Reimbursements 200,015 179,855 129,010 143,696 156,217 166,357 45,762 129,265 93,694 445,086 114,439 52,184 1,855,579 Other Sources Interfund Transfers & Fixed Cost Allocations Interfund Transfers In 6,790,808 1,832,093 2,647,672 2,266,874 2,303,711 1,775,243 5,816,293 8,372,537 1,954,696 1,038,196 3,631,475 10,629,256 49,058,856 PILOT - - - - - - 5,765,661 - - - - - 5,765,661 Administration Cost Allocation 798,833 798,833 798,833 798,833 798,833 798,833 798,833 798,833 798,833 798,833 798,833 798,833 9,586,000 IT Cost Allocation 1,249,273 1,249,273 1,249,273 1,249,273 1,249,273 1,249,273 1,249,273 1,245,216 1,245,216 1,122,568 1,313,936 1,313,936 14,985,785 Liability Insurance Allocation 303,333 303,333 303,333 303,333 303,333 303,333 303,333 303,333 303,333 303,333 303,333 303,333 3,639,999 Payroll Cost Allocation 233,769 233,769 233,769 233,769 233,769 233,769 233,769 233,769 233,769 233,769 233,769 233,769 2,805,223 Facilities Management Allocation 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 160,000 Utility Customer Service Mgmt Allocation 134,688 134,688 134,688 134,688 134,688 134,688 134,688 134,688 134,688 83,123 160,470 160,470 1,616,250 Sub Total 9,524,038 4,565,322 5,380,902 5,000,104 5,036,941 4,508,473 14,315,184 11,101,709 4,683,868 3,593,155 6,455,149 13,452,930 87,617,774 City of South Bend Revenue by Type by Month Year to Date Revenue Type Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total For the Year Ended December 31, 2025 Other Sources Sale of Assets Sale of Capital Assets - - - - - - - - 213,384 - 147,453 - 360,837 Sale of Non-Capital Assets - - - - - - - - 16,175 - 5,419 - 21,594 Sale of Property - 500 - - - 900 500 15,750 - - 900 2,000 20,550 Other Damage Reimbursement - - - - - - - - - - - - - Vehicle Damage Reimbursement - - - - - - - - - - - - - Hydrant Damage Reimbursement - 3,038 - - - 546 - - - 686 - - 4,270 Sub Total - 3,538 - - - 1,446 500 15,750 229,559 686 153,772 2,000 407,251 Issuance of Debt Capital Lease Proceeds - - - - 7,424,128 - - - - - - - 7,424,128 Bond Proceeds - - - - - - - - - - - - - Premium on Bonds - - - - - - - - - - - - - Sub Total - - - - 7,424,128 - - - - - - - 7,424,128 Refunds Refunds 13 (3,443) 14,164 581 (4) 210 286 - 32,527 21 30 243 44,627 Specific Stop Loss - - - - - - - - - - (5,610) - (5,610) Utility Receipts Tax Refund - - - - - - - - - - - - - Sub Total 13 (3,443) 14,164 581 (4) 210 286 - 32,527 21 (5,580) 243 39,017 Other Sale of Property Held for Resale - - - - - - - - - - - - - Interfund Loan - Principal Income - - - - - - - 111,126 - - - - 111,126 Interfund Loan - Interest Income - - - - - - - 9,766 - - - - 9,766 Other Loan - Principal Income (222,112) 127,130 47,327 52,062 (411,609) (34,393) 407,222 19,462 (21,481) (211,825) (357,238) (33,222) (638,679) Other Loan - Interest Income 35,606 40,845 42,480 37,863 46,896 41,552 39,969 60,627 45,869 49,502 41,633 43,310 526,152 Sub Total (186,506) 167,975 89,807 89,925 (364,713) 7,159 447,190 200,981 24,388 (162,323) (315,605) 10,088 8,365 Total Other Sources 9,337,544 4,733,392 5,484,873 5,090,610 12,096,351 4,517,288 14,763,160 11,318,440 4,970,342 3,431,539 6,287,736 13,465,260 95,496,535 Revenue Total 34,825,700 20,929,106 22,207,289 24,242,421 32,021,354 93,544,246 34,868,704 29,531,039 31,960,503 28,167,207 23,433,426 83,580,300 459,313,455 City of South Bend 2025 Revenue by Type by Fund Fund No. Fund Name Property Taxes Local Income Taxes Other Taxes Grants / Intergov. Licenses & Permits Charges for Services Fines, Forfeitures & Fees Interfund Allocations Debt Proceeds Donations Interest Earnings Other Income Interfund Transfers In Total City Controlled Funds 101 General Fund 56,233,109 12,790,038 2,403,428 - 278,361 7,000,378 2,850 11,676,027 2,516,000 2,088,049 3,383,144 2,406,784 6,340,661 107,118,830 - Special Revenue Funds - 102 Rainy Day - - - - - - - - - - 521,821 - - 521,821 201 Parks & Recreation 13,197,126 - 481,338 - 880 3,526,958 - - 1,347,128 1,251,417 282,912 151,561 4,100,000 24,339,320 202 Motor Vehicle Highway - - 3,287,484 - 2,900 106,992 - 183,111 2,735,000 - 78,024 249,250 6,400,000 13,042,761 209 Studebaker-Oliver Revitalizing Grants - - - - - - - - - - 27,412 - - 27,412 210 Economic Development State Grants - - - - - - - - - - - - - - 211 Dept of Community Investment Operating - - - 1,571 - 936,014 72,979 - - - 1,728 39,553 2,873,400 3,925,244 212 Dept of Community Investment Grants - - - 3,923,622 - - - - - - - - - 3,923,622 216 Police State Seizures - - 87,925 - - - - - - - 14,493 - - 102,418 217 Gift, Donation, Bequest - - - - - - - - - 94,238 102,950 - - 197,188 218 Police Curfew Violations - - - - - - - - - - - - - - 219 Unsafe Building - - - - - - 107,348 - - - 45,423 - - 152,771 220 Law Enforcement Continuing Education - - - 174,200 - 103,449 101,354 - - - 23,078 27,777 - 429,858 221 Rental Units Regulation - - - - - - 187,691 - - - 20,688 - - 208,379 227 Loss Recovery - - - 341,203 - - - - - - 140,634 - - 481,837 230 Code Enforcement Fund - - - - 23,460 49,146 229,797 - 356,000 - 7,669 9,456 5,207,000 5,882,528 249 Local Income Tax - Public Safety - 12,222,196 - - - - - - - - 251,599 - - 12,473,795 251 Local Road & Street - - 2,131,630 86,283 - - - - - - 50,422 (5,255) 1,500,000 3,763,080 257 LOIT Special Distribution - - - - - - - - - - 1,555 - - 1,555 258 Human Rights Federal Grants - - - 145,485 - 25,000 - - - - 10,625 - - 181,110 263 American Rescue Plan - - - - - - - - - - 42,521 - - 42,521 264 COVID-19 Response - - - 4,166 - - - - - - - - - 4,166 265 Local Road & Bridge Grant - - - 1,276,250 - - - - - - 23,954 - 957,000 2,257,204 266 MVH Restricted Fund - - 3,287,484 - - - - - - - 61,818 - - 3,349,302 273 Morris PAC / Palais Royale Marketing - - - - - - - - - - - - - - 274 Morris PAC Self-Promotion - - - - - - - - - - - - - - 280 Police Block Grants - - - - - - - - - - - - - - 289 Haz-Mat - - - - - 51,027 - - - - 2,472 - - 53,499 291 Indiana River Rescue - - - - - 120,315 - - - - 26,349 - - 146,664 294 Regional Police Academy - - - - - - - - - - - - - - 295 COPS MORE Grant - - - - - - - - - - - - - - 299 Police Federal Drug Enforcement - - 38,358 - - - - - - - 2,517 - - 40,875 404 Local Income Tax - Certified Shares - - - - - - - - - - 11,707 - - 11,707 408 Local Income Tax - Economic Development - 17,267,366 - 54,467 - - - - - 5,000 1,213,293 - - 18,540,126 410 Urban Development Action Grant - - - - - - - - - - 3,170 - - 3,170 655 Project ReLeaf - - - - - 455,797 - - - - 26,520 - - 482,317 705 Police K-9 Unit - - - - - - - - - - - - - - 730 City Cemetery - - - - - - - - - - 1,445 - - 1,445 731 Bowman Cemetery - - - - - - - - - - 22,737 - - 22,737 754 Industrial Revolving Fund - - - - - - - - - - 169,067 (71,328) - 97,738 Total Special Revenue Funds 13,197,126 29,489,562 9,314,221 6,007,247 27,240 5,374,698 699,169 183,111 4,438,128 1,350,655 3,188,603 401,014 21,037,400 94,708,172 Debt Service Funds 312 2017 Parks Bond Debt Service 1,132,951 - 32,086 - - - - - - - 1,747 - - 1,166,784 350 2018 Fire Station #9 Bond Debt Service - - - - - - - - - - - - 344,656 344,656 672 Century Center Energy Conservation Debt Svc - - 221,437 - - - - - - - 11,395 29,796 111,484 374,112 752 South Bend Redevelopment Authority - - - - - - - - - - 17,118 - 9,805,500 9,822,618 755 South Bend Building Corporation - - - - - - - - - - 2,991 - 1,445,000 1,447,991 756 2015 Smart Streets Bond Debt Service - - - - - - - - - - 92 - 1,713,500 1,713,592 757 2015 Parks Bond Debt Service - - - - - - - - - - 4,986 - 343,040 348,026 760 2017 Eddy Street Commons Bond Debt Service - - - - - - - - - - 188 - 1,955,125 1,955,313 City of South Bend 2025 Revenue by Type by Fund Fund No. Fund Name Property Taxes Local Income Taxes Other Taxes Grants / Intergov. Licenses & Permits Charges for Services Fines, Forfeitures & Fees Interfund Allocations Debt Proceeds Donations Interest Earnings Other Income Interfund Transfers In Total Total Debt Service Funds 1,132,951 - 253,523 - - - - - - - 38,518 29,796 15,718,305 17,173,093 Capital Funds 287 Fire Department Capital - - - - - 2,090,253 - - 470,000 - 74,111 12,762 - 2,647,126 401 Coveleski Stadium Capital - - - - - - - - - - 835 - - 835 406 Cumulative Capital Development 725,737 - 26,373 - - - - - - - 16,315 - - 768,424 407 Cumulative Capital Improvement - - 153,773 - - - - - - - 17,214 - - 170,988 412 Major Moves Construction - - - - - - - - - - 36,268 120,892 - 157,160 413 Professional Sports Convention Development Area - - 5,869,344 - - - - - - - 205,509 - - 6,074,853 416 Morris Performing Arts Center Capital - - - - - - - - - - 123,594 - - 123,594 450 Palais Royale Historic Preservation - - - - - 31,864 - - - - 6,954 - - 38,818 451 2018 Fire Station #9 Bond Capital - - - - - - - - - - 15,118 - - 15,118 453 2018 Zoo Bond Capital - - - - - - - - - - - - - - 455 2021 Infrastructure Bond Capital - - - - - - - - - - 22,327 - - 22,327 471 2017 Parks Bond Capital - - - - - - - - - - 30,397 - - 30,397 750 Equipment/Vehicle Leasing - - - - - - - - - - - - - - 759 2017 Eddy Street Commons Bond Capital - - - - - - - - - - 1 - - 1 Total Capital Funds 725,737 - 6,049,490 - - 2,122,117 - - 470,000 - 548,645 133,654 - 10,049,642 Enterprise Funds 600 Consolidated Building Fund - - - - 3,252,267 - 5,982 - - - 163,692 7,059 - 3,428,999 601 Parking Garages - - - - - 1,196,615 145,525 - - - 6,762 1,291 175,000 1,525,193 602 Morris Performing Arts Center Operations - - - - - 1,735,598 - - - 9,248 11,577 74,608 447,000 2,278,031 610 Solid Waste Operations - - - - - 8,596,934 - - - - 80,140 2,139 - 8,679,212 611 Solid Waste Capital - - - - - - - - - - 61,319 - 1,166,000 1,227,319 620 Water Works Operations - - - - - 20,637,061 - 1,655,108 - - 619,448 23,390 - 22,935,006 622 Water Works Capital - - - - - 108,624 - - - - 705,368 7,599,349 - 8,413,341 624 Water Works Customer Deposit - - - - - - - - - - 61,753 - - 61,753 625 Water Works Sinking (Debt Service) - - - - - - - - - - 56,079 - 112,545 168,624 626 Water Works Bond Reserve - - - - - - - - - - 73,520 - 138,414 211,934 629 Water Works Operations & Maintenance Reserve - - - - - - - - - - 139,459 - - 139,459 640 Sewer Repair Insurance - - - - - 712,276 - - - - 62,134 - - 774,409 641 Sewage Works Operations - - - - - 45,478,808 - 421,322 - - 1,802,232 13,626 - 47,715,987 642 Sewage Works Capital - - - - - 465,314 - - - - 267,927 37,698 - 770,938 643 Sewage Works Operations & Maintenance Reserve - - - - - - - - - - 264,386 - - 264,386 649 Sewage Sinking (Debt Service) - - - - - - - - - - 69,537 - 7,995,968 8,065,505 653 Sewage Debt Service Reserve - - - - - - - - - - 195,432 - 377,724 573,156 654 Sewage Works Customer Deposit - - - - - - - - - - 70,369 - - 70,369 667 Storm Sewer Fund - - - - - 1,361,737 - - - - 91,335 - - 1,453,072 670 Century Center Operations - - 1,275,000 - - 2,602,754 - 71,905 - - 9,602 (134,232) - 3,825,028 671 Century Center Capital - - 500,000 - - - - - - - 63,759 - - 563,759 Total Enterprise Funds - - 1,775,000 - 3,252,267 82,895,720 151,507 2,148,335 - 9,248 4,875,828 7,624,928 10,412,651 113,145,482 Internal Service Funds 222 Central Services - - - - 2,799 9,911,829 - 160,000 - - 6,181 90,139 200,000 10,370,949 224 Central Services Capital - - - - - - - - - - - - - - 226 Liability Insurance - - - - - - - 3,639,999 - - 336,267 42,649 - 4,018,915 278 Police Take Home Vehicle - - - - - 74,580 - - - - 42,986 - - 117,566 279 IT / Innovation / 311 Call Center - - - - - - - 14,985,785 - 50,000 266,884 164,331 - 15,467,000 711 Self-Funded Employee Benefits - - - - - 17,907,655 - - - - 392,585 822,448 - 19,122,688 713 Unemployment Compensation - - - - - 16,119 - - - - - - 80,000 96,119 714 Parental Leave Fund - - - - - 313,857 - - - - 44,160 - - 358,016 City of South Bend 2025 Revenue by Type by Fund Fund No. Fund Name Property Taxes Local Income Taxes Other Taxes Grants / Intergov. Licenses & Permits Charges for Services Fines, Forfeitures & Fees Interfund Allocations Debt Proceeds Donations Interest Earnings Other Income Interfund Transfers In Total Total Internal Service Funds - - - - 2,799 28,224,041 - 18,785,784 - 50,000 1,089,063 1,119,567 280,000 49,551,254 Fiduciary Funds 701 Fire Pension - - 3,921,439 - - - - - - - 12,066 7,191 - 3,940,696 702 Police Pension - - 6,064,113 - - - - - - - 20,916 - - 6,085,029 Total Fiduciary Funds - - 9,985,552 - - - - - - - 32,982 7,191 - 10,025,725 Total City Funds 71,288,923 42,279,600 29,781,213 6,007,247 3,560,667 125,616,954 853,526 32,793,257 7,424,128 3,497,952 13,156,782 11,722,933 53,789,017 401,772,197 Redevelopment Commission Controlled Funds Tax Increment Financing Funds 324 TIF - River West Development Area 20,605,180 - 385,000 7,676,757 - - - - - - 1,281,990 201,682 - 30,150,609 422 TIF - West Washington 521,276 - - - - - - - - - 62,486 - - 583,762 429 TIF - River East Development Area (NE Dev) 8,125,754 - - - - 4,680 - - - - 901,028 - - 9,031,462 430 TIF - Southside Development Area #1 3,441,587 - - - - - - - - - 360,601 - - 3,802,188 435 TIF - Douglas Road 278,701 - - - - - - - - - 41,108 - - 319,809 436 TIF - River East Residential Area (NE Res) 7,368,486 - - - - - - - - - 421,658 - - 7,790,145 Total Tax Increment Financing Funds 40,340,984 - 385,000 7,676,757 - 4,680 - - - - 3,068,872 201,682 - 51,677,976 Redevelopment Funds 433 Redevelopment General - - 764,000 - - - - - - 1,822,049 147,726 - - 2,733,775 439 Certified Technology Park - - - - - - - - - - 533 - - 533 452 2018 TIF Park Bond Capital - - - - - - - - - - 5,180 - - 5,180 454 Airport Urban Enterprise Zone - - - - - - - - - - 19,629 - - 19,629 456 2023 South Bend RDA Lease Rental Revenue Bonds - Series A - - - - - - - - - - 662,426 - - 662,426 457 South Bend RDA Lease Rental Revenue Bonds of 2023, Series B - - - - - - - - - - 418,799 - - 418,799 458 2024 RDA Bond Proceeds (Four Winds) - - - - - - - - - - 911,610 - - 911,610 Total Redevelopment Funds - - 764,000 - - - - - - 1,822,049 2,165,902 - - 4,751,951 Debt Service Funds 315 Airport 2003 Debt Reserve - - - - - - - - - - 9,025 - - 9,025 328 SBCDA 2003 Debt Reserve - - - - - - - - - - 15,088 - - 15,088 351 2018 TIF Park Bond Debt Service - - - - - - - - - - 49,539 - - 49,539 352 2019 South Shore Double Tracking Debt Service - - - - - - - - - - 4 - 1,035,500 1,035,504 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - - - - 16 - - 16 Total Debt Service Funds - - - - - - - - - - 73,672 - 1,035,500 1,109,172 Total Redevelopment Commission Funds 40,340,984 - 1,149,000 7,676,757 - 4,680 - - - 1,822,049 5,308,446 201,682 1,035,500 57,539,098 Grand Total 111,629,908 42,279,600 30,930,213 13,684,004 3,560,667 125,621,634 853,526 32,793,257 7,424,128 5,320,000 18,465,228 11,924,615 54,824,517 459,311,295 Revenue Type 2025 Actual Revenue Percent of Total Charges for Services 125,621,634$ 27.35% Interfund Transfers / Allocations 87,617,774 19.08% Property Taxes 111,629,908 24.30% Local Income Taxes 42,279,600 9.20% Other Taxes 30,930,213 6.73% Debt Proceeds 7,424,128 1.62% Grants/ Intergov. 13,684,004 2.98% Other Income 16,338,807 3.56% Donations 5,320,000 1.16% Interest Earnings 18,465,228 4.02% Total 459,311,295$ 100.00% City of South Bend 2025 Revenue Summary Revenue by Type 27.35% Charges for Services 19.08% Interfund Transfers / Allocations24.30% Property Taxes 9.20% Local Income Taxes 6.73% Other Taxes 1.62% Debt Proceeds 2.98% Grants/ Intergov. 3.56% Other Income 1.16% Donations 4.02% Interest Earnings Fund Type 2012/pay 2013 2013/pay 2014 2014/pay 2015 2015/pay 2016 2016/pay 2017 2017/pay 2018 2018/pay 2019 2019/pay 2020 2020/pay 2021 2021/pay 2022 2022/pay 2023 2023/pay 2024 2024/pay 2025 Civil City 45,189,966 45,002,931 46,171,932 49,067,532 49,858,701 51,877,631 54,376,009 51,748,694 55,516,953 58,019,715 61,739,306 70,811,554 71,288,923 Tax Increment Financing (TIF)24,790,322 27,031,090 24,742,902 27,640,882 26,234,941 28,911,164 28,228,570 28,439,449 32,349,444 30,651,245 36,715,585 40,942,289 40,340,984 Total 69,980,288$ 72,034,021$ 70,914,835$ 76,708,416$ 77,136,347$ 80,788,795$ 82,604,579$ 82,604,579$ 80,188,143$ 88,670,960$ 98,454,891$ 111,753,843$ 111,629,908$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual General Fund 3,503,778 3,671,422 4,282,212 4,620,384 6,208,332 6,332,487 6,340,990 6,221,791 6,154,321 6,079,325 6,095,594 6,024,186 5,765,661 Parks & Recreation Fund 696,009 729,389 884,835 926,268 - - - - - - - - - Football Hall of Fame 71,468 85,677 220,578 112,116 - - - - - - - - - Cumulative Capital Develop.46,055 46,692 52,191 53,040 - - - - - - - - - Total 5,439,816$ 5,711,808$ 6,208,332$ 6,332,487$ 6,340,990$ 6,221,791$ 6,340,990$ 6,221,791$ 6,154,321$ 6,079,325$ 6,095,594$ 6,024,186$ 5,765,661$ Property taxes are based on the net assessed valuation of real and personal property in the City multiplied by the tax rate as determined by the Indiana Department of Local Government Finance. Property taxes are an important source of revenue for the General Fund, Parks & Recreation Fund, 2017 Parks Bond Debt Service Fund, Cumulative Capital Development Fund, and Tax Increment Financing (TIF) Funds. Property taxes are distributed by St. Joseph County in June and December. In 2008, the State of Indiana passed a law known as the “circuit breaker” property tax reform. The law limited the amount of property taxes paid to a fixed percentage of gross assessed valuation—1% for homestead/residential, 2% for rental, 3% for commercial/personal property. While property owners benefited from the property tax caps reduction, local governments lost a substantial amount of tax revenue. However, a special exemption was made for St. Joseph County (where the City is located) due to the amount of outstanding debt backed by property tax revenue. At the end of 2019, the exemption ended. In 2020, the City was subject to the full effect of the property tax caps. Payment in Lieu of Taxes (PILOT) payments are made from the Water Works and Wastewater funds to the General Fund representing property tax payments to the City. Starting in 2017, PILOT is only allowed to be collected in the General Fund. Fixed assets, net of accumulated depreciation as reported in the prior year will serve as the assessed value for the purpose of determining PILOT multiplied by the tax rate. (see Indiana Code Title 36. Local Government § 36-3-2-10) 0 $20 M $40 M $60 M $80 M $100 M $120 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Property Tax Collections Tax IncrementFinancing (TIF) Civil City 0 $1 M $2 M $3 M $4 M $5 M $6 M $7 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Payment in Lieu of Taxes (PILOT) Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual Economic Development 8,177,352 8,796,821 9,031,709 9,594,602 10,433,361 10,720,959 11,597,226 12,123,599 12,597,307 12,065,405 17,660,862 19,485,677 17,267,366 Certified Shares 7,711,609 8,483,839 8,754,940 9,275,956 10,267,404 10,805,515 12,148,294 12,440,774 12,912,855 8,933,585 14,189,571 14,471,413 12,790,038 Public Safety 5,892,386 6,380,029 6,466,190 6,791,160 7,467,618 8,381,554 8,560,555 8,766,330 9,094,317 8,705,124 12,690,915 13,856,678 12,222,196 Redevelopment 135,330 161,972 104,972 178,067 191,861 124,929 70,356 8,775 1,099 92 352 21 - Supplemental - - - - - 2,679,602 2,267,292 3,558,459 1,131,137 1,760,616 - - - Total 24,507,308$ 25,839,785$ 28,527,005$ 30,274,493$ 30,274,493$ 32,712,559$ 34,643,723$ 36,897,937$ 35,736,715$ 31,464,822$ 44,541,700$ 47,813,789$ 42,279,600$ Local income taxes are based on employee wages earned in St. Joseph County multiplied by the tax rate and then allocated to the local governmental units in the county based on several factors including property tax levy amounts. St. Joseph County has adopted three local income taxes (LIT) that result in direct revenue to the City—certified shares (0.6% of wages), economic development (0.4% of wages), and public safety (0.25% of wages). In addition, St. Joseph County has adopted the Property Tax Replacement LIT (0.5% of wages) that results in no direct revenue to the City but does reduce circuit breaker property tax losses. The local income tax rates are established by the St Joseph County Common Council and the City of South Bend Common Council. The Economic Development local income tax was first enacted as of July 1, 1995 at the rate of 0.1% of City residents' adjusted gross income. The rate was increased to 0.2% effective July 1, 1997, and increased to 0.4% effective for fiscal year 2010. The Public Safety local income tax was adopted effective for fiscal year 2010, at a rate of 0.25% of wages. This portion of local income tax is to be used solely for the salaries of public safety positions that were formerly paid by property taxes which were reduced due to Indiana's property tax "circuit breaker" system that effectively limited property tax receipts. The Certified Shares local income tax was first enacted as of July 1, 1997 at the rate of 0.2% of City residents' adjusted gross income. The Certified Shares rate increased 0.1% each year until it reached 0.6% as of July 1, 2001. 0 $10 M $20 M $30 M $40 M $50 M $60 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Local Income Taxes Supplemental Redevelopment Public Safety Certified Shares Economic Development Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual Motor Vehicle Highway 3,006,122 3,682,329 3,679,371 3,640,561 3,829,167 4,717,972 2,176,158 1,919,245 2,121,120 2,169,747 2,227,697 2,163,565 2,225,430 MVH Restricted Fund - - - - - - 2,176,158 1,919,245 2,121,120 2,169,747 2,227,697 2,163,565 2,225,429 Local Road & Street 1,001,871 1,017,383 1,045,516 1,046,446 1,334,565 1,827,580 1,858,579 1,781,618 1,939,498 2,003,475 2,040,961 2,063,246 2,131,630 Total 4,007,993$ 4,699,712$ 4,724,887$ 4,687,007$ 5,163,733$ 6,545,552$ 6,210,894$ 5,620,107$ 6,181,737$ 6,342,970$ 6,496,355$ 6,390,377$ 6,582,489$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual Motor Vehicle Highway 2,045,213 1,637,707 2,135,441 2,006,547 2,211,731 2,152,758 1,032,893 1,065,913 1,083,009 964,795 1,046,526 1,033,125 1,062,055 MVH Restricted Fund - - - - - - 1,032,893 1,065,913 1,083,009 964,795 1,046,526 1,033,125 1,062,055 Total 2,045,213$ 1,637,707$ 2,135,441$ 2,006,547$ 2,211,731$ 2,152,758$ 2,065,786$ 2,131,825$ 2,166,019$ 1,929,591$ 2,093,052$ 2,066,250$ 2,124,109$ Effective January 1 2004, St. Joseph County enacted a wheel tax and annual license excise surtax as allowed by State law to provide additional funding for road maintenance and repair. The tax is collected by the Indiana Bureau of Motor Vehicles, remitted to the County, and distributed monthly to the local units based on population and road miles. During 2004-2007, the City of South Bend deposited the wheel tax and excise surtax in the Local Roads & Streets Fund. Starting in 2008, the State required that the taxes be deposited into the Motor Vehicle Highway Fund. Starting in 2019, the State required that the tax revenue be split 50/50 between the Motor Vehicle Highway Fund and the new MVH Restricted Fund. Indiana Code 8-14-1-4(b) and Indiana Code 8-14-1-5(c) requires at least 50% of the MVH distributions to be used for construction, reconstruction and preservation of the unit’s highways. Maintenance expenditures do not count toward the 50% requirement. Distributions of gas tax revenue are made monthly by the Indiana Department of Revenue to the Local Road & Street Fund and the Motor Vehicle Highway (MVH) funds for use in construction and maintenance of streets and highways. Distributions are based on a complex formula developed by the State which takes into account population, road and street mileage, and other factors Effective January 1, 2019, Indiana Code 8-14-1-4(b) and Indiana Code 8-14-1-5(c) requires at least 50% of the MVH distributions to be used for construction, reconstruction and preservation of the unit’s highways. Maintenance expenditures do not count toward the 50% requirement. The City established a separate MVH Restricted Fund (#266) to account for this requirement, allowing the City to keep track of the spending of the restricted funds towards qualified expenditures. Due to an improvement in the economy and temporary increase in state funding for two years, total gas tax increased in 2014. Gas tax remained fairly consistent until 2017, the Indiana General Assembly passed legislation to increase the gas tax. However, after raising the tax, the State revised its distribution formula to keep more funds at the state-level, resulting in a decrease in distributions to local governments starting in 2019. Gas tax revenue declined in 2020 because travel and transportation decreased due to the COVID-19 pandemic. 0 $1 M $2 M $3 M $4 M $5 M $6 M $7 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Gasoline Tax Local Road & Street MVH Restricted Fund Motor Vehicle Highway 0 $0.5 M $1.0 M $1.5 M $2.0 M $2.5 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Wheel Tax MVH Restricted Fund Motor Vehicle Highway Fund 2013Actual 2014Actual 2015Actual 2016Actual 2017Actual 2018Actual 2019Actual 2020Actual 2021Actual 2022Actual 2023Actual 2024Actual 2025Actual SCBDA General Fund 398,500 200,000 - - - - - - - - - - - Cumulative Capital Impr. 150,000 150,000 150,000 150,000 150,000 - - - - - - - - Redevelopment Commission - - - - - - - - - 374,523 191,000 750,388 764,000 River West TIF - - 492,000 396,000 394,000 395,000 395,000 381,500 383,000 200,000 385,000 385,000 385,000 Century Center Operating 1,313,436 1,343,450 1,313,450 1,313,450 1,275,000 1,275,000 1,275,000 956,250 637,500 1,675,000 1,275,000 1,275,000 1,275,000 Century Center City Operations - - - - - - - - - - 494,855 133,000 500,000 Century Center Debt Service - - - - - 221,437 235,000 221,437 221,437 221,437 221,437 221,437 221,437 Total 1,861,936$ 1,693,450$ 1,955,450$ 1,859,450$ 1,819,000$ 1,891,437$ 1,905,000$ 1,559,187$ 1,241,937$ 2,470,960$ 2,567,292$ 2,764,825$ 3,145,437$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual PSCDA Capital - - - - - - - - 775,414 2,082,741 2,055,414 6,363,342 5,869,344 PSCDA Debt Service 597,111 551,252 628,261 760,390 409,659 - - - - - - - - Century Center Capital 100,000 - - - - - - - - - - - - Total 697,111$ 551,252$ 628,261$ 760,390$ 409,659$ -$ -$ -$ 775,414$ 2,082,741$ 2,055,414$ 6,363,342$ 5,869,344$ The hotel/motel tax was enacted in 1973 and the current tax rate is 6%. The maximum rate is set by the State, but local governments tend to adopt the max. On July 1, 2021, the rate went up to 8%. The tax is accounted for in a fund of the St. Joseph County government and is administered by the 11 member St. Joseph County Board of Managers for Hotel-Motel Tax. Appointments to the Board of Managers are made by the Mayors of South Bend and Mishawaka and the St. Joseph County Commissioners. Proceeds from the hotel/motel tax fund are budgeted and distributed annually to important economic development and tourism projects in the County. South Bend receives distributions for the operations, maintenance, and debt service of Century Center (convention center). Distributions to the Cumulative Capital Improvement fund were used for the repayment of the 1994 Century Center Bonds. Distributions to the River West Tax Increment Financing fund (starting in 2015, SCBDA General fund prior) are used for the repayment of the 2008 Century Center Bonds. Distributions to the Century Center Debt Service fund are used for repayment of the 2015 Energy Conservation Bonds which were issued by the City for the energy improvements made at the Century Center in 2015. The Indiana Department of Revenue collects a portion of state sales tax and income taxes (covered taxes) generated in the professional sports convention development area (PSCDA). The taxes are remitted on a monthly basis to St. Joseph County which remits it to the City of South Bend. The maximum amount of covered taxes that may be captured in the PSCDA is $2 million per year per IC 36-7-31.8-10(e). The allocation provisions shall expire July 1, 2041. In 2021, the Professional Sports Convention Development Area (PSCDA) was reinstated in downtown South Bend (Resolution 4917-21). The PSCDA was originally established in 1997 (Resolution 2519-97) to fund debt service and improvements at the College Football Hall of Fame. The City received PSCDA tax revenue for the original area from January 1998 through December 2017. The original PSCDA included the College Football Hall of Fame, Century Center, Four Winds Field at Stanley Coveleski Stadium, Morris Performing Arts Center, Palais Royale Ballroom, and the Studebaker National Museum. The revised PSCDA expanded the tax area, adding the Aloft Hotel, the Courtyard by Marriott South Bend, Downtown, the Doubletree Hotel, Howard Park including its Community Center and the Howard Park Public House, and the campus of Indiana University South Bend. The PSCDA tax revenue shall be used for capital improvements or financing of capital improvements for any facility that is owned by the City and is used as one of the following: a professional sports franchise for practice or competitive sporting events, a facility used principally for convention or tourism related events, a museum, a facility used for public attractions of national significance, a performing arts venue (IC 36-7-31.38-8 (a)(2)). 0 $0.5 M $1.0 M $1.5 M $2.0 M $2.5 M $3.0 M $3.5 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Hotel/Motel Taxes Century Center City Operations Redevelopment Commission SCBDA General Fund Cumulative Capital Impr. River West TIF Century Center Debt Service Century Center Operating $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Professional Sports Convention Development Area (PSCDA) Tax Century Center Capital PSCDA DebtService PSCDA Capital General Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual Liquor Excise 66,400 63,817 64,350 74,432 71,082 83,259 78,689 113,223 54,315 59,945 69,589 82,517 76,049 Liquor Gallonage 198,867 200,108 211,919 214,542 224,717 217,717 225,083 245,951 266,674 257,714 251,381 241,611 233,731 Total 265,268$ 263,925$ 276,269$ 288,974$ 295,799$ 300,976$ 303,771$ 359,174$ 320,989$ 317,659$ 320,969$ 324,127$ 309,780$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual General Fund 74,034 72,948 69,269 70,289 67,068 64,467 63,007 59,796 56,662 51,209 51,215 45,641 41,938 Cumulative Capital Impr.271,457 267,475 253,987 257,727 245,915 236,379 231,026 219,253 207,761 187,765 187,788 167,350 153,773 Total 345,490$ 340,424$ 323,256$ 328,017$ 312,982$ 300,846$ 294,034$ 279,050$ 264,422$ 238,974$ 239,002$ 212,991$ 195,711$ Liquor Excise tax and Liquor Gallonage tax are distributed biannually by the State of Indiana and receipted into the General Fund #101. Cigarette tax is distributed biannually by the State of Indiana and receipted into the General Fund #101 and the Cumulative Capital Improvement Fund #407. $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Liquor Excise and Gallonage Tax Liquor Gallonage Liquor Excise $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Cigarette Tax Cumulative Capital Impr. General Fund Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual General Fund 2,398,138 2,585,849 2,564,703 2,652,855 2,830,864 2,966,836 3,042,377 3,112,966 3,150,297 1,442,943 2,878,127 2,756,675 1,293,857 Parks & Recreation 476,490 518,334 514,154 531,810 645,627 698,073 715,834 732,428 741,142 339,458 677,077 647,022 303,646 2017 Park Bond Debt Svc - - - - - 30,753 49,841 47,242 45,899 20,546 38,063 35,810 16,352 Hall of Fame Debt Service 55,942 35,030 62,231 59,891 37,503 18,682 - - - - - - - Cumulative Capital Develop.30,633 30,316 29,440 29,668 31,219 31,802 32,435 33,244 33,801 15,576 34,403 32,787 16,708 Total 2,961,203$ 3,169,529$ 3,170,529$ 3,274,224$ 3,545,213$ 3,746,146$ 3,840,487$ 3,925,881$ 3,971,138$ 1,818,522$ 3,627,670$ 3,472,295$ 1,630,563$ Fund 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual General Fund 721,472 675,324 758,554 675,904 640,824 613,035 742,740 707,029 723,858 374,208 782,658 767,110 757,853 Parks & Recreation 143,350 135,370 152,070 135,496 146,151 144,242 174,758 172,153 170,296 88,034 184,120 180,049 177,693 2017 Park Bond Debt Svc - - - - - 6,354 24,369 16,532 22,420 11,465 16,728 22,539 15,733 Hall of Fame Debt Service 11,374 10,653 11,963 10,657 10,333 10,023 - - - - - - - Cumulative Capital Develop.9,216 7,918 8,708 7,559 7,067 6,571 7,918 7,551 7,767 4,039 9,355 9,124 9,665 Total 885,412$ 829,265$ 931,295$ 829,616$ 804,375$ 780,226$ 949,785$ 903,265$ 924,341$ 477,747$ 992,860$ 978,822$ 960,944$ The Vehicle/Aircraft Excise tax is distributed in June and December by St. Joseph County and receipted into the General Fund #101, Parks & Recreation Fund #201, 2017 Parks Bond Debt Service Fund #312, and the Cumulative Capital Development Fund #406. The Commercial Vehicle Excise tax is distributed in June and December by St. Joseph County and receipted into the General Fund #101, Parks & Recreation Fund #201, 2017 Parks Bond Debt Service Fund #312, and the Cumulative Capital Development Fund #406. 0 $0.5 M $1.0 M $1.5 M $2.0 M $2.5 M $3.0 M $3.5 M $4.0 M $4.5 M 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Vehicle/Aircraft Excise Tax Cumulative Capital Develop. Hall of Fame DebtService 2017 Park Bond DebtSvc Parks & Recreation General Fund $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Commercial Vehicle Excise Tax Cumulative CapitalDevelop. Hall of Fame Debt Service 2017 Park Bond Debt Svc Parks & Recreation General Fund Revenue Type 2025 Actual Revenue Percent of Total Sewage Works 48,018,134$ 38.22% Internal Service Funds 28,224,041 22.47% Water Works 20,745,685 16.51% Governmental 14,339,103 11.41% Solid Waste 8,596,934 6.84% Century Center 2,602,754 2.07% Parking Garages 1,196,615 0.95% Morris Performing Arts Center 1,735,598 1.38% Palais Royale Ballroom 162,770 0.15% Total 125,621,634$ 100.00% City of South Bend 2025 Revenue Summary Charges for Services 38.22% Sewage Works 22.47% Internal Service Funds 16.51% Water Works 11.41% Governmental 6.84% Solid Waste 2.07% Century Center 0.95% Parking Garages 1.38% Morris Performing Arts Center 0.15% Palais Royale Ballroom Revenue Type 2025 Actual Revenue Percent of Total City Clerk - 0.00% Redevelopment Commission 4,680 0.03% General City 1,650 0.01% Legal Department 102,309 0.71% Police Department 115,324 0.80% Fire Department 2,264,113 15.79% Emergency Medical Service 6,546,661 45.66% Community Investment 936,014 6.53% Golf Courses 2,428,106 16.93% Parks & Recreation 1,098,851 7.66% Animal Resource Center - 0.00% Diversity & Inclusion 280 0.00% Human Rights 25,000 0.17% Engineering 204,180 1.42% Streets & Sewers 562,789 3.92% Neighborhoods 49,146 0.34% Total 14,339,103$ 100.00% City of South Bend 2025 Revenue Summary Charges for Services - Governmental City Clerk 0% Legal Department 1%Police Department 1% Fire Department 16% Emergency Medical Service 46% Community Investment 7% Golf Courses 17% Parks & Recreation 8% Engineering 1% Streets & Sewers 4% Revenue Type 2025 Actual Revenue Percent of Total Self-Funded Employee Benefits 17,907,655$ 63.45% Central Services 9,911,829 35.12% Parental Leave 313,857 1.11% Innovation & Technology - 0.00% Unemployment Comp 16,119 0.06% Police Take Home Vehicle 74,580 0.26% Total 28,224,041$ 100.00% City of South Bend 2025 Revenue Summary Charges for Services - Internal Service Funds 63.45% Self-Funded Employee Benefits 35.12% Central Services 1.11% Parental Leave 0.00% Innovation & Technology 0.06% Unemployment Comp 0.26% Police Take Home Vehicle City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2024 License Type 2008 Actual $ Revenue 2009 Actual $ Revenue 2010 Actual $ Revenue 2011 Actual $ Revenue 2012 Actual $ Revenue 2013 Actual $ Revenue 2014 Actual $ Revenue 2015 Actual $ Revenue 2016 Actual $ Revenue 2017 Actual $ Revenue 2018 Actual $ Revenue 2019 Actual $ Revenue 2020 Actual $ Revenue 2021 Actual $ Revenue 2022 Actual $ Revenue 2023 Actual $ Revenue 2024 Actual $ Revenue 2025 Actual $ Revenue Adult Business 2,525 3,590 1,560 2,020 2,525 2,525 2,020 2,020 2,020 2,020 2,070 2,020 2,020 1,565 1,500 1,515 1,515 1,060 Alarm Agents 1,815 3,005 2,363 2,985 4,523 5,341 5,711 5,906 5,775 5,486 5,558 5,486 5,206 4,753 4,125 4,623 4,409 4,578 Arborist/Tree Service 2,541 2,738 3,479 2,769 3,394 3,634 3,423 3,628 3,838 3,684 3,810 3,390 3,514 3,171 2,400 3,490 3,575 3,563 Automotive Repair/Service Center 17,765 23,685 19,870 14,360 19,535 19,280 18,410 19,055 17,950 17,700 17,500 17,615 15,955 15,045 15,400 15,645 15,745 16,560 Busker or Sidewalk Performer - - - - - - 275 - - - - - - - - - - - Carnivals & Circuses - - - - - - - - - 115 115 - - - - - - - Charitable Solicitation 610 455 560 583 765 460 610 660 700 310 200 205 150 250 225 150 100 200 Food Vending Machines (per location) - - - - - - - 5,100 5,584 5,780 4,916 6,024 5,332 3,380 480 2,175 1,895 1,855 Food Vending Vehicle (per vehicle) 103 943 1,282 835 647 707 717 647 712 433 222 135 154 218 65 200 135 335 Hotel & Motel (per establishment) 1,587 2,485 1,762 1,342 1,729 1,629 1,805 1,710 1,662 1,810 2,010 1,910 1,919 1,810 1,710 1,615 1,957 1,792 Itinerant Restaurant 15 10 10 10 5 5 5 5 5 5 5 5 - 80 5 10 - 90 Lawn Parking (10 or more cars) flat rate 2,730 3,864 6,445 6,730 7,779 7,865 6,820 7,333 7,578 9,308 9,059 8,835 - 5,514 3,250 9,372 10,737 13,141 Lawn Parking (10 or more cars) flat rate 1,894 2,185 3,171 4,549 3,829 2,455 3,215 3,586 2,842 2,661 3,366 4,403 - 5,525 - - - - Massage Establishment 565 1,531 1,279 1,685 1,911 1,605 1,865 2,365 1,635 1,440 2,075 2,460 2,980 2,695 3,000 2,465 3,340 3,310 Massage Technician 1,063 1,396 1,150 1,141 1,239 1,120 1,048 1,483 1,478 1,685 1,688 1,605 1,488 1,375 1,500 1,605 2,395 2,765 Mobile Food Truck - - - - - - - - 2,120 3,655 3,993 4,233 4,570 4,833 6,300 6,940 11,560 10,465 Open Air Business (per location) 510 520 634 403 543 713 2,840 2,405 1,670 1,783 645 1,107 750 620 495 388 665 445 Peddlers/Canvassers 1,998 1,835 2,770 4,425 4,305 2,671 2,745 2,325 910 780 540 2,535 305 1,175 300 690 665 2,225 Performing Animal Exhibitions - - - - - - 48 - - - - - - - - - - - Pet Shop Business License 435 753 440 145 580 580 580 580 290 159 280 1,000 700 450 - - - - Pool Halls 105 105 110 100 - - - - - - - - - 105 100 105 105 105 Precious Metal Dealer 648 650 686 330 1,183 973 1,048 568 568 568 568 475 480 480 375 408 400 408 Public Parking Facility (per facility) 1,360 1,456 1,363 1,715 991 690 680 709 781 704 595 635 425 603 480 959 1,198 1,122 Restaurant 32,506 39,629 39,588 40,482 41,249 39,624 39,509 39,793 40,298 41,991 43,519 42,758 39,003 40,947 44,370 40,610 45,059 44,413 Rubbish/Garbage Removal 6,542 8,240 3,277 9,764 6,540 6,087 6,725 6,868 7,206 7,456 7,621 8,086 7,300 9,232 5,600 8,190 6,975 7,730 Scrap Metal/Junk Dealers 4,088 4,795 4,380 4,443 4,085 4,070 3,065 3,300 2,810 2,560 2,800 2,055 1,550 1,810 2,000 2,105 2,070 1,815 Second Hand Dealers (per year) 2,434 3,837 4,113 2,032 3,893 4,690 4,852 4,456 3,897 3,700 3,360 2,783 2,374 2,405 2,070 2,583 2,263 2,378 Self Service Laundry 1,723 1,984 1,770 1,711 1,836 1,907 1,854 2,048 1,920 2,078 1,660 1,579 1,635 1,085 1,080 1,605 1,650 1,651 Tattoo & Piercing Artists - - - - - 520 495 468 480 965 763 770 1,123 963 1,625 1,593 1,955 2,215 Tattoo & Piercing Establishments - - - - - 255 155 155 155 410 310 310 565 695 1,000 1,005 1,030 1,030 Taxicab - Companies 250 250 300 350 800 1,100 800 800 700 490 200 200 205 200 200 200 205 220 Taxicab - Drivers 2,634 3,119 2,814 2,720 3,205 3,347 2,481 2,557 2,176 1,366 714 545 336 336 336 338 296 457 Taxicab - Vehicles 7,480 8,085 7,865 8,920 9,350 9,350 7,915 9,110 8,130 3,750 1,315 1,265 875 935 1,155 1,015 856 1,022 Transient Merchant 625 910 1,180 905 1,325 1,310 750 895 625 755 895 750 615 475 675 335 475 560 Vehicle Removal Service 780 663 1,055 730 923 663 923 935 990 780 533 390 395 390 375 390 593 533 Total 97,331$ 122,718$ 115,276$ 118,184$ 128,689$ 125,176$ 123,389$ 131,467$ 127,503$ 126,385$ 122,901$ 125,567$ 101,922$ 113,120$ 102,196$ 112,324$ 123,823$ 128,043$ Note: Business license actual revenue includes application fee transactions and late charges if applicable. City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2024 License Type Adult Business Alarm Agents Arborist/Tree Service Automotive Repair/Service Center Busker or Sidewalk Performer Carnivals & Circuses Charitable Solicitation Food Vending Machines (per location) Food Vending Vehicle (per vehicle) Hotel & Motel (per establishment) Itinerant Restaurant Lawn Parking (10 or more cars) flat rate Lawn Parking (10 or more cars) flat rate Massage Establishment Massage Technician Mobile Food Truck Open Air Business (per location) Peddlers/Canvassers Performing Animal Exhibitions Pet Shop Business License Pool Halls Precious Metal Dealer Public Parking Facility (per facility) Restaurant Rubbish/Garbage Removal Scrap Metal/Junk Dealers Second Hand Dealers (per year) Self Service Laundry Tattoo & Piercing Artists Tattoo & Piercing Establishments Taxicab - Companies Taxicab - Drivers Taxicab - Vehicles Transient Merchant Vehicle Removal Service Total Note: Business license actual revenue includes application fee transactions and late charges if applicable. 2008 Actual No. Sold 2009 Actual No. Sold 2010 Actual No. Sold 2011 Actual No. Sold 2012 Actual No. Sold 2013 Actual No. Sold 2014 Actual No. Sold 2015 Actual No. Sold 2016 Actual No. Sold 2017 Actual No. Sold 2018 Actual No. Sold 2019 Actual No. Sold 2020 Actual No. Sold 2021 Actual No. Sold 2022 Actual No. Sold 2023 Actual No. Sold 2024 Actual No. Sold 2025 Actual No. Sold 5 5 5 5 5 5 4 4 4 4 4 4 4 3 3 3 3 2 25 28 28 45 58 64 70 73 71 67 69 68 64 58 55 56 54 55 35 34 36 40 46 47 42 43 47 44 44 41 44 41 40 41 43 42 92 108 94 95 99 93 94 95 89 85 85 85 78 78 77 78 81 81 - - - - - - 12 - - - - - - - - - - - - - - - - - - - - 1 1 - - - - - - - 13 10 11 16 16 11 13 14 14 8 4 4 3 5 5 3 2 4 - - - - - - - 4 4 4 4 4 4 4 3 4 3 3 1 5 6 6 2 2 2 2 2 2 4 1 1 2 1 1 1 2 18 17 19 19 17 18 18 17 17 19 20 19 19 19 18 17 19 19 3 2 2 2 1 1 1 1 1 1 1 1 - 1 1 2 - 3 110 148 83 70 65 83 40 70 71 62 90 65 - 66 65 47 44 54 197 235 72 46 34 28 30 31 28 21 33 39 - 25 - - - - 5 11 10 16 15 9 9 13 8 8 10 12 16 15 15 13 16 17 18 25 18 22 21 15 13 21 19 22 21 21 20 17 20 21 31 35 - - - - - - - - 4 11 10 12 9 13 12 17 26 24 16 15 24 15 17 19 85 66 48 44 13 25 20 14 11 10 16 12 41 56 69 83 87 63 59 54 26 21 18 51 6 25 6 18 13 49 - - - - - - 1 - - - - - - - - - - - 3 3 4 3 4 4 4 4 2 1 2 4 4 3 - - - - 1 1 1 1 - - - - - - - - - 1 1 1 1 1 7 7 7 11 16 15 13 7 7 7 7 6 6 6 5 6 5 5 16 16 15 15 11 10 9 9 9 8 7 7 5 7 6 11 15 14 428 494 487 517 518 502 517 505 510 521 536 508 451 468 493 481 530 523 17 23 18 19 19 15 13 11 12 10 11 10 8 7 8 8 7 6 23 18 17 17 17 15 13 13 12 11 12 11 10 7 8 8 9 8 18 29 25 32 31 33 37 34 29 28 26 23 20 20 18 21 21 19 8 10 9 9 9 9 9 9 9 10 8 8 9 8 8 8 9 8 - - - - - 4 6 6 6 9 10 9 12 11 13 17 21 24 - - - - - 1 1 1 1 2 3 2 3 4 4 6 6 6 11 11 12 12 8 11 8 8 7 6 2 2 2 2 2 2 2 2 173 205 184 175 158 165 124 126 104 65 37 23 16 16 16 16 14 21 136 147 142 180 170 180 168 165 147 68 16 26 9 17 21 18 15 18 9 10 9 9 12 8 6 7 7 7 7 6 5 4 5 3 4 5 6 5 8 7 7 5 7 7 8 6 4 3 3 3 3 3 6 4 1,435 1,678 1,415 1,487 1,463 1,435 1,428 1,420 1,323 1,183 1,119 1,100 851 970 943 940 1,017 1,066 City of South Bend, Indiana Licensing & Fee Revenue Historical Summary 2008-2024 License Type Adult Business Alarm Agents Arborist/Tree Service Automotive Repair/Service Center Busker or Sidewalk Performer Carnivals & Circuses Charitable Solicitation Food Vending Machines (per location) Food Vending Vehicle (per vehicle) Hotel & Motel (per establishment) Itinerant Restaurant Lawn Parking (10 or more cars) flat rate Lawn Parking (10 or more cars) flat rate Massage Establishment Massage Technician Mobile Food Truck Open Air Business (per location) Peddlers/Canvassers Performing Animal Exhibitions Pet Shop Business License Pool Halls Precious Metal Dealer Public Parking Facility (per facility) Restaurant Rubbish/Garbage Removal Scrap Metal/Junk Dealers Second Hand Dealers (per year) Self Service Laundry Tattoo & Piercing Artists Tattoo & Piercing Establishments Taxicab - Companies Taxicab - Drivers Taxicab - Vehicles Transient Merchant Vehicle Removal Service Total Note: Business license actual revenue includes application fee transactions and late charges if applicable. Current License Fee Estimate Revenue Per License Estimated Cost Per License $500 per year 500$ 98$ $75 per year 75$ 38$ $60 per year, $3.50 vehicle 60$ 158$ $200 per year 200$ 308$ $20 in 2014; no longer in existence n/a n/a $105 per year n/a n/a $45 per year 45$ 38$ $40 per machine (4 businesses with machines in various locations) 160$ 38$ $65 per vehicle (2 companies with multiple vehicles) 65$ 38$ $95 per year 95$ 232$ $5 application fee, license cost recorded with restaurant fee revenue 5$ 38$ $50 per game (10% discount for season) 50$ 29$ $3 per space (10% discount for season) n/a 29$ $200 per year 200$ 38$ $75 per year 75$ 38$ $525/1 year, $50/1 day, $130/30 days, $200/90 days 525$ 38$ $45 private property, $40 public (Open air businesses are donation boxes or an individual or business setting up a stand or tent to sell goods outdoors) 45$ 38$ $50 general, $5 for veterans 50$ 38$ $85 per year n/a n/a $140 per year n/a 3$ $100 per year 100$ n/a $75 per year 75$ 278$ $80 per year 80$ 38$ $90/up to 150 guests, $110/more than 150, $5/not-for-profits (schools, churches, VFW), $30 for live entertainment 90$ 1,063$ $60 per vehicle & $10 inspection (10 companies with multiple vehicles) 700$ 38$ $250 per year 250$ 38$ $115 per year, additional $40.00 for outdoor display 115$ 488$ $3 per machine, $45 per establishment 135$ 53$ $125 initial, $75 renew 125$ 38$ $250 initial, $150 renew 250$ 38$ $100 per company 100$ 38$ $21 per driver 21$ 200$ 1st inspection $55 per vehicle, re-inspection for vehicles failing 1st inspection $25 per vehicle 55$ 190$ $135 single location, $50 Christmas trees/wreaths 135$ 68$ $125 per year 125$ 38$ License Type 2025 Actual Revenue Percent of Total Restaurant 44,413$ 34.69% Automotive Repair/Service Center 16,560 12.93% Lawn Parking 13,141 10.26% Rubbish/Garbage Removal 7,730 6.04% Other Licenses (less than $1,000) * 7,043 5.50% Mobile Food Truck 10,465 8.17% Alarm Agents 4,578 3.58% Food Vending Machines 1,855 1.45% Arborist/Tree Service 3,563 2.78% Massage Establishment 3,310 2.59% Second Hand Dealers 2,378 1.86% Scrap Metal/Junk Dealers 1,815 1.42% Hotel & Motel 1,792 1.40% Adult Business 1,060 0.83% Taxicab 1,699 1.33% Massage Technician 2,765 2.16% Peddlers/Canvassers 2,225 1.74% Self Service Laundry 1,651 5.17% Total 128,043$ 100.00% City of South Bend 2025 Revenue Summary Business Licensing Revenue * Combined total revenue of all license types that do not have over $1,000 in revenue for the year. 34.69% Restaurant 12.93% Automotive Repair/Service Center 10.26% Lawn Parking 6.04% Rubbish/Garbage Removal 5.50% Other Licenses (less than $1,000) * 8.17% Mobile Food Truck 3.58% Alarm Agents 1.45% Food Vending Machines 2.78% Arborist/Tree Service 2.59% Massage Establishment 1.86% Second Hand Dealers Name of Applicant License Fees Collected Date Issued License Issued License No.Active Suspension Fines Collected Little Denmark -$ Pending 0 No None Peaches * -$ n/a 0 n/a No No None Romantix Adult Emporium 505.00$ Pending 1 ADL2026-001 Yes No None Torch Lounge 505.00$ Pending 1 ADL2026-002 Yes No None Total 1,010.00$ 2 * Building was burned down due to fire, no license fees collected for 2021 All applications are reviewed and approved by: • Area Plan of Commission • Police Dept. • Fire Dept. • Legal Dept. • Mayor's Office City of South Bend, Indiana Adult Business License Summary December 31, 2025 South Bend Animal Resource Center Licensing & Fees Revenue Historical Summary 2008-2025 License Type 2008 Actual $ Revenue 2009 Actual $ Revenue 2010 Actual $ Revenue 2011 Actual $ Revenue 2012 Actual $ Revenue 2013 Actual $ Revenue 2014 Actual $ Revenue 2015 Actual $ Revenue 2016 Actual $ Revenue 2017 Actual $ Revenue 2018 Actual $ Revenue 2019 Actual $ Revenue 2020 Actual $ Revenue 2021 Actual $ Revenue 2022 Actual $ Revenue 2023 Actual $ Revenue 2024 Actual $ Revenue 2025 Actual $ Revenue Animal Adoption Fee 32,996 24,819 21,958 16,209 11,164 11,583 11,982 13,910 16,924 25,236 32,835 32,473 19,908 18,231 20,510 17,735 17,878 16,968 Animal Surrenders/Euthanasia Fee 2,175 4,422 3,841 4,180 5,708 7,349 7,787 9,729 10,081 7,785 8,130 8,316 6,500 8,980 10,440 9,856 10,680 10,420 Animal Welfare Ordinance Violation - - - - - - - - - - - - - - - 60,174 5,020 - Cremation - - - - - - - - - - - - - - - 6,179 4,810 7,975 Dangerous/Vicious Dog License Fees 2,577 3,430 3,560 2,196 2,640 1,215 615 - - - - - - 125 - - - - Micro Chipping for Pets 2,944 3,445 3,829 3,386 3,048 2,156 3,660 4,161 3,255 4,100 3,670 3,770 3,507 5,059 4,300 3,920 3,505 3,840 Pet Licenses/Permits/Vet Exp/Rabies Prep/Boarding 9,561 17,830 16,819 17,668 17,792 17,244 15,993 22,035 19,545 25,178 29,607 32,497 24,835 41,310 27,200 27,200 26,183 28,267 Pick Up Fees (unwanted pets) 408 260 505 260 80 2,347 2,682 460 690 480 560 720 340 693 715 880 600 560 Reclaim Fee for Impounded Pets 6,872 10,931 9,659 10,230 5,337 2,805 4,778 3,934 4,750 6,375 6,315 6,730 6,090 5,810 5,560 2,355 2,690 4,695 Misc. Revenue 10 493 840 1,705 Total 57,533$ 65,137$ 60,171$ 54,129$ 45,769$ 44,699$ 47,497$ 54,229$ 55,245$ 69,154$ 81,117$ 84,506$ 61,180$ 80,207$ 68,735$ 128,791$ 72,206$ 74,430$ * Pet Licensing Fees: Residential Altered annual fee: 1 pet $15 / 2-4 pets $25 / 5-8 pets $50 / 9-12 pets $100 / 13-16 pets $125 / 17-19 pets $150, Residential Non-altered annual fee: 1 pet $50 / up to 3 pets $300 ** Return to Owner Fees: 1st redemption $15 / 2nd $50 / 3rd $75 / 4th and subsequent $100 South Bend Animal Resource Center Licensing & Fees Revenue Historical Summary 2008-2025 License Type Animal Adoption Fee Animal Surrenders/Euthanasia Fee Animal Welfare Ordinance Violation Cremation Dangerous/Vicious Dog License Fees Micro Chipping for Pets Pet Licenses/Permits/Vet Exp/Rabies Prep/Boarding Pick Up Fees (unwanted pets) Reclaim Fee for Impounded Pets Misc. Revenue Total * Pet Licensing Fees: Residential Altered annual fee: 1 pet $15 / 2-4 pets $25 / 5-8 pets $50 / 9-12 pets $100 / 13-16 pets $125 / 17-19 pets $150, Residential Non-altered annual fee: 1 pet $50 / up to 3 pets $300 ** Return to Owner Fees: 1st redemption $15 / 2nd $50 / 3rd $75 / 4th and subsequent $100 2008 Actual No. Sold 2009 Actual No. Sold 2010 Actual No. Sold 2011 Actual No. Sold 2012 Actual No. Sold 2013 Actual No. Sold 2014 Actual No. Sold 2015 Actual No. Sold 2016 Actual No. Sold 2017 Actual No. Sold 2018 Actual No. Sold 2019 Actual No. Sold 2020 Actual No. Sold 2021 Actual No. Sold 2022 Actual No. Sold 2023 Actual No. Sold 2024 Actual No. Sold 2025 Actual No. Sold Current License Fee 437 357 332 247 195 257 296 284 261 383 532 565 292 310 371 336 297 289 $85/Dogs, $100/Puppies, $65/Cats (Pre 8-1-14: $75/Dogs, $60/Cats) 1,304 925 1,038 1,013 852 650 389 460 455 390 403 417 323 448 515 605 541 520 $20 per animal (Pre 8-1-14: $10) - - - - - - - - - - - - - - - 302 25 - Amount varies for each violation - - - - - - - - - - - - - - - 52 50 80 Price based on weight of animal 42 47 53 36 38 18 8 - - - - - - 1 N/A - - - Dangerous Dog License eliminated in 2015 / Vicious Dog fees - Code Sec. 5-38 147 172 191 924 702 118 183 203 163 226 180 190 176 223 216 196 176 192 $20 per pet 1,212 1,485 1,381 1,390 1,426 1,296 1,202 816 700 769 1,183 1,051 848 964 735 825 779 938 *See fee structure below (Pre 8-1-14: $10 - $25 per pet) - - - - - - - 12 18 12 14 18 9 17 18 22 15 14 $40 per pet (Pre 2015: $20 per pet) 300 413 418 405 316 342 148 202 215 275 257 278 239 240 203 93 95 171 **See fee structure below (Pre 8-1-14: $20 licensed, $30 unlicensed, $50 subsequent) 1 3 5 18 3,442 3,399 3,413 4,015 3,529 2,681 2,226 1,977 1,812 2,055 2,569 2,519 1,887 2,203 2,059 2,434 1,983 2,222 South Bend Animal Resource Center Licensing & Fees Revenue Historical Summary 2008-2025 License Type Animal Adoption Fee Animal Surrenders/Euthanasia Fee Animal Welfare Ordinance Violation Cremation Dangerous/Vicious Dog License Fees Micro Chipping for Pets Pet Licenses/Permits/Vet Exp/Rabies Prep/Boarding Pick Up Fees (unwanted pets) Reclaim Fee for Impounded Pets Misc. Revenue Total * Pet Licensing Fees: Residential Altered annual fee: 1 pet $15 / 2-4 pets $25 / 5-8 pets $50 / 9-12 pets $100 / 13-16 pets $125 / 17-19 pets $150, Residential Non-altered annual fee: 1 pet $50 / up to 3 pets $300 ** Return to Owner Fees: 1st redemption $15 / 2nd $50 / 3rd $75 / 4th and subsequent $100 Estimate Revenue Per License Estimated Cost Per License 59$ 38$ 20$ 38$ n/a n/a 125$ n/a 23$ 38$ 43$ 37.65$ 41$ 38$ 24$ 38$ n/a Revenue Type 2025 Actual Revenue Percent of Total Pet Licenses/Permits/Vet Exp/Rabies Prep/Boarding 28,267$ 37.98% Animal Adoption 16,968 22.80% Animal Surrender 10,420 14.00% Reclaim Fee for Impounded Pets 4,695 6.31% Micro Chipping for Pets 3,840 5.16% Pick Up Fees (unwanted pets) 560 0.75% Vicious Dog Fee - 0.00% Misc. Revenue 1,705 2.29% Cremation 7,975 10.71% Animal Welfare Ordinance Violation - 0.00% Total 74,430$ 100.00% City of South Bend 2025 Revenue Summary Animal Resource Center Licensing & Fees 37.98% 22.80% 14.00% 6.31% 5.16% 0.75% 0.00% 2.29%10.71% 0.00% Pet Licenses/Permits/Vet Exp/Rabies Prep/Boarding Animal Adoption Animal Surrender Reclaim Fee for Impounded Pets Micro Chipping for Pets Pick Up Fees (unwanted pets) Vicious Dog Fee Misc. Revenue Cremation Animal Welfare Ordinance Violation Revenue Type # of Permits/Fees 2025 Actual Revenue Percent of Total Revenue Building Permits 5,158 1,715,325 52.65% Heating Permits 2,610 694,548 21.32% Electric Permits 2,172 362,127 11.12% Contractor Registrations 1,258 157,250 4.83% Plumbing Permits 1,595 147,660 4.53% Penalties 60 14,626 0.45% Contractor Licenses 461 57,625 1.77% Registrations 365 45,625 1.40% Fence Permits 549 30,749 0.94% Demolition Permits 221 12,383 0.38% Sign Permits 117 12,980 0.40% Violation Fines 17 1,400 0.04% Test Filing Fees 65 3,250 0.10% Improvement Location Permits 22 1,240 0.04% Zoning Documentation Fees 14 700 0.02% NE Neighborhood Plan Review 0 0 0.00% Copies 0 0 0.00% Moving Permits 0 0 0.00% Design Guidelines 0 0 0.00% Filing Fees 0 0 0.00% Fire Dept. Administration Fees 101 253 0.01% Total 14,785 3,257,741$ 100.00% City of South Bend 2025 Revenue Summary Building Permits & Fees 52.65% Building Permits 21.32% Heating Permits 11.12% Electric Permits 4.83% Contractor Registrations 4.53% Plumbing Permits 0.45% Penalties 1.77% Contractor Licenses 0.00% Copies City of South Bend Code Enforcement Violations Year to Date Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Violation Revenue by Type Litter Illegal Dumping 5,036 3,015 4,836 2,240 7,293 1,580 3,591 3,098 1,973 2,450 798 1,680 37,590 Other - 50 - 1,050 500 250 1,850 Civil Penalty - - - - - 3,000 975 - 3,975 Litter Fine 3,050 4,550 4,050 6,680 5,000.00 2,750 2,370 - 1,250 3,222 1,200 250 34,372 Sub Total 8,086$ 7,615$ 8,886$ 8,920$ 12,293$ 4,330$ 8,961$ 5,123$ 3,223$ 5,672$ 2,498$ 2,180$ 77,787$ Sub-standard Housing Civil Penalty - - 660 160 - 2,100 - - - - - 2,920 Demolition 7,247 - 1,540 40 - - - - - - - - 8,827 Failure to Complete Repairs 2,400 1,500 700 3,600 2,200 1,000 100 400 400 600 300 - 13,200 Sub Total 9,647$ 1,500$ 2,240$ 4,300$ 2,360$ 1,000$ 2,200$ 400$ 400$ 600$ 300$ -$ 24,947$ Grass and Weeds Park Maint Charges 250 509 849 340 340 849 1,698 5,772 2,037 2,237 1,867 1,698 18,446 Grass Citation/Fines 170 750 550 500 700 2,000 4,500 9,700 2,375 3,750 1,750 1,000 27,745 Other - - - - - - - - - - - 50 50 Sub Total 420$ 1,259$ 1,399$ 840$ 1,040$ 2,849$ 6,198$ 15,472$ 4,412$ 5,987$ 3,617$ 2,748$ 46,241$ Vegetation Illegal Dumping 2,690 1,223 1,971 463 983 240 533 1,558 1,753 1,670 405 960 14,449 Other - - - - 200 1,150 200 - - 50 1,600 Sub Total 2,690$ 1,223$ 1,971$ 463$ 983$ 240$ 733$ 2,708$ 1,953$ 1,670$ 405$ 1,010$ 16,049$ Continuous Enforcement Grass Citation/Fines - - - - 1,000 100 100 - 50 - - - 1,250 Park Maint Charges - - - - - - - - - - - - - Sub Total -$ -$ -$ -$ 1,000$ 100$ 100$ -$ 50$ -$ -$ -$ 1,250$ Snow Ticket Snow Ticket -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Secure Property Boarding 478$ 1,810$ 812$ 333$ 991$ 408$ 333$ 333$ 333$ -$ -$ -$ 5,831$ Trash Can Trash Can Ticket -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Total Violation Revenue Collected 21,321$ 13,407$ 15,308$ 14,856$ 18,667$ 8,927$ 18,525$ 24,036$ 10,371$ 13,929$ 6,820$ 5,938$ 172,104$ Billing Year 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Total Violation Revenue Collected During 2025 by Year Billed Litter 8,820$ 8,767$ 14,528$ 19,841$ 29,701$ 48,662$ 47,652$ 53,058$ 63,721$ 77,787$ 372,536$ 2025 Summary * Percent Sub-standard Housing 188 25,154 12,963 1,702 87,583 84,366 19,195 155,750 24,947 411,847$ Total Violations Invoiced Grass and Weeds 2,688 4,028 4,617 14,141 8,318 15,913 13,194 30,416 41,333 46,241 180,889$ Total Collected 4.0% Vegetation 2,298 765 1,783 2,650 5,705 6,224 5,003 12,927 20,010 16,049 73,412$ Total Outstanding 96.0% Continuous Enforcement 9,172 2,009 670 9,509 - 6,278 1,250 28,888$ Secure Property - - 504 143 1,855 3,016 4,423 6,034 11,995 5,831 33,801$ * This Snow 30 - - - 3,675 - - - - - 3,705$ Trash Can - - - - 50 100 - - - 150$ Total Violation Revenue Collected 23,008$ 15,757$ 47,256$ 49,738$ 51,005$ 161,397$ 164,247$ 121,630$ 299,086$ 172,104$ 1,105,228$ For the Year Ended December 31, 2025 Revenue Type 2025 Actual Revenue Percent of Total Revenue False Alarms 84,328$ 83.26% Noise Ordinance Violation 3,160 3.12% Impound/Towing Fees 6,797 6.71% Court Fees 6,993 6.91% Total 101,278$ 100.00% Summary of Court Fines & Fees Received During 2025 # of Fines Total Court Fees Revenue Average per Fine St Joseph Traffic and Misdemeanor Court 411 Traffic Violations 966 Superior Felony Court 259 1,636 6,341$ 3.88$ Tickets Issued During 2025 # of Tickets Movers (Traffic) 2,300 Warning 846 Parking 228 Noise Ordinance 15 Total 3,389 City of South Bend 2025 Revenue Summary Public Safety Violations 83.26% False Alarms 3.12% Noise Ordinance Violation 6.71% Impound/Towing Fees 6.91% Court Fees 2025 # of Violations Issued 2025 Revenue Percent of Revenue Warnings without Revenue 4,536 -$ 0% Tickets Collected 2,244 53,320$ 39% Tickets Uncollected 8,175 82,240$ 61% Total 14,955 135,560$ 100% Fine Amount Parking Violation Type 2025 # of Violations Issued 2025 # of Violations Collected 2025 Actual Revenue Collected Percent of Total Revenue n/a Warning 4,536 - -$ 0.00% $100.00 Disabled Parking 91 23 2,300.00 4.31% $50.00 Permit Parking Only 370 151 7,550.00 14.16% $10.00 On Sidewalk 8 3 30.00 0.06% $10.00 On Parkway - - - 0.00% $50.00 Vacant Lot Parking - - - 0.00% $10.00 Electric Vehicle Only 15 9 90.00 0.17% $10.00 Electric Vehicle Only - Not Charging 8 4 40.00 0.08% $10.00 Fire Lane 48 8 80.00 0.15% $10.00 U.S. Marshal Only 1 1 10.00 0.02% $10.00 Bus Zone 92 57 570.00 1.07% $10.00 Compact Car Only 1 1 10.00 0.02% $10.00 Commercial Loading Zone 69 36 360.00 0.68% $10.00 Yellow Curb 64 32 320.00 0.60% $10.00 Police Parking 234 132 1,320.00 2.48% $10.00 20 ft. from Crosswalk 2 2 20.00 0.04% $25.00 Parking on Tree Lawn - - - 0.00% $100.00 Special Event Parking With No Permit 214 89 8,900.00 16.69% $20.00 Time Zone Violation (2 HOUR) 7,440 1,202 24,040.00 45.09% $20.00 Time Zone Violation (1 HOUR) 919 138 2,760.00 5.18% $20.00 Time Zone Violation (30 MIN) 14 - - $20.00 Time Zone Violation (15 MIN) 283 30 600.00 1.13% $20.00 Time Zone (SBPD) 5 2 40.00 0.08% $10.00 Wrong side of street 43 21 210.00 0.39% $25.00 Restricted Residential Zone 2 1 50.00 0.09% $50.00 Residential Truck Parking - - 1,250.00 2.34% $50.00 Fire Hydrant 42 25 2,140.00 4.01% $10.00 No Parking 336 214 590.00 1.11% $10.00 Reserved Parking 108 59 30.00 0.06% $10.00 Other 7 3 10.00 0.02% $10.00 Parking in Two Spaces 3 1 - 0.00% Total 14,955 2,244 53,320$ 100.00% City of South Bend 2025 Revenue Summary Parking Violations 39% Tickets Collected $53,320 61% Tickets Uncollected $82,240 Revenue Type 2025 Actual Revenue Percent of Total Federal Grants 6,149,193$ 32.74% Donations 5,320,000 28.33% State Grants 7,310,941 38.93% Local Grants - 0.00% Total 18,780,134$ 100.00% City of South Bend 2025 Revenue Summary Grants & Donations - by Type 32.74% Federal Grants 28.33% Donations 38.93% State Grants 0.00% Local Grants Fund # Fund Name 2025 Actual Revenue Percent of Total 101 General Fund 2,088,049 11.12% 201 Parks & Recreation 1,251,417 6.66% 202 Motor Vehicle Highway - 0.00% 210 Economic Development State Grants - 0.00% 211 Dept of Community Investment Operating 1,571 0.01% 212 Dept of Community Investment Grants 3,699,751 19.70% 217 Gift, Donation, Bequest 94,238 0.50% 220 Law Enforcement Continuing Education 174,200 0.93% 227 Loss Recovery 341,203 1.82% 251 Local Road & Street 86,283 0.46% 258 Human Rights Federal Grants 145,485 0.77% 263 American Rescue Plan - 0.00% 264 COVID-19 Response 4,166 0.02% 265 Local Road & Bridge Grant 1,276,250 6.80% 273 Morris/Palais Royale Marketing - 0.00% 279 IT / Innovation / 311 Call Center 50,000 0.27% 295 COPS MORE Grant - 0.00% 324 TIF - River West Development Area 7,676,757 40.88% 408 Local Income Tax - Economic Development 59,467 0.32% 412 Major Moves Construction - 0.00% 416 Local Income Tax - Economic Development - 0.00% 433 Redevelopment General 1,822,049 9.70% 602 Morris Performing Arts Operation 9,248 0.05% 610 Solid Waste Operations - 0.00% 667 Storm Sewer Fund - 0.00% 754 Industrial Revolving Fund - 0.00% Total 18,780,134$ 100.00% City of South Bend 2025 Revenue Summary Grants & Donations - by Fund This graph shows the grants and donations revenue received by City fund. The majority of grant revenue is recorded in specific grant funds in order to track the expenditures of the grant revenue more clearly. General Fund 11% Parks & Recreation 7% Dept of Community Investment Grants 20% Gift, Donation, Bequest 1%Law Enforcement Continuing Education 1% Loss Recovery 2% Human Rights Federal Grants1% Local Road & Bridge Grant 7% TIF - River West Development Area 41% Local Income Tax - Economic Development 0.32% Redevelopment General 10% Morris Performing Arts Operation0.05% Sources 2025 Actual Revenue Percent of Total COVID-19 Response 4,166$ 0.02% Dept of Community Investment Grants 3,699,751$ 19.70% General Fund 2,088,049$ 11.12% Gift, Donation, Bequest 94,238$ 0.50% Human Rights Federal Grants 145,485$ 0.77% IT / Innovation / 311 Call Center 50,000$ 0.27% Law Enforcement Continuing Education 174,200$ 0.93% Local Road & Bridge Grant 1,276,250$ 6.80% Local Road & Street 86,283$ 0.46% Loss Recovery 341,203$ 1.82% Morris Performing Arts Center Operations 9,248$ 0.05% Parks & Recreation 1,251,417$ 6.66% Redevelopment General 1,822,049$ 9.70% TIF - River West Development Area 7,676,757$ 40.88% Local Income Tax - Economic Development 59,467$ 0.32% Dept of Community Investment Operating 1,571$ 0.01% Total 18,780,134$ 100.00% City of South Bend 2025 Revenue Summary Grants & Donations - by Sources COVID-19 Response 0.02% Dept of Community Investment Grants 20% General Fund 11% Gift, Donation, Bequest 1% Human Rights Federal Grants 1%IT / Innovation / 311 Call Center 0.27% Law Enforcement Continuing Education 1% Local Road & Bridge Grant 7% Local Road & Street 0.93% Loss Recovery 2%Parks & Recreation 7% Redevelopment General 10% TIF - River West Development Area 41% Local Income Tax - Economic Development 0% Dept of Community Investment Operating 0.01% Uses 2025 Actual Revenue Percent of Total Community Investment 3,821,322$ 20.35% COVID Relief 4,166$ 0.02% DOT Contribution - TIF 879,484$ 4.68% Fire Department 1,000$ 0.01% Human Rights 159,865$ 0.85% National Opioid Settlement 341,203$ 1.82% Notre Dame Annual Contribution 385,000$ 2.05% Pokagon Contribution 3,404,097$ 18.13% Police Department 174,200$ 0.93% Venues, Parks & Arts 1,260,665$ 6.71% South Bend Animal Resource Center 26,820$ 0.14% DOT Contribution - Public Works 1,362,533$ 7.26% Diversity & Inclusion 2,000$ 0.01% Historic Preservation 38$ 0.00% Sustainability 51,000$ 0.27% Regional Economic Acceleration and Development Initiative6,797,273$ 36.19% Engagement and Economic Empowerment 59,467$ 0.32% Total 18,780,134$ 100.00% This graph shows the grants and donations revenue by what City initiatives or programs the revenue is used to support. City of South Bend 2025 Revenue Summary Grants & Donations - by Uses 20.35% Community Investment 0.02% COVID Relief 4.68% DOT Contribution - TIF 0.01% Fire Department0.85% Human Rights1.82% National Opioid Settlement 2.05% Notre Dame Annual Contribution 18.13% Pokagon Contribution 0.93% Police Department 6.71% Venues, Parks & Arts 0.14% South Bend Animal Resource Center 7.26% DOT Contribution - Public Works 0.01% Diversity & Inclusion 0.00% Historic Preservation 0.27% Sustainability City of South Bend, Indiana Interest Earnings Summary 2013 through 2025 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Number Name Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual 101 General Fund 81,117$ 74,513$ 146,438$ 234,728$ 292,096$ 487,006$ 724,748$ 492,302$ 290,597$ 576,610$ 2,940,561$ 3,352,743$ 3,383,144$ 102 Rainy Day 29,524 29,473 61,234 88,296 109,764 186,733 246,194 137,687 64,091 151,774 321,428 460,870 521,821 201 Parks & Recreation 12,082 8,075 13,649 24,609 32,228 84,863 126,119 21,738 20,758 37,004 130,670 463,113 282,912 202 Motor Vehicle Highway 11,791 12,300 34,302 56,152 72,001 139,982 146,469 59,007 23,518 52,037 90,854 147,816 78,024 203 Recreation Nonreverting 2,692 2,893 6,075 8,243 9,673 15,514 - - - - - - - 209 Studebaker-Oliver Revitalizing Grants 3,712 3,705 7,750 10,243 9,050 16,482 21,005 10,808 4,318 9,389 18,615 26,294 27,412 210 Economic Development State Grants 60,703 15,033 11,236 14,144 12,124 11,863 7,773 749 160 51 - - - 211 Dept of Community Investment Operating 2,610 3,246 7,938 12,494 12,136 14,360 13,570 12,986 6,023 3,006 (92) 365 1,728 212 Dept of Community Investment Grants 2,152 2,038 1,972 1,424 723 1,163 2,852 - - - - - - 216 Police State Seizures 498 564 1,368 2,032 2,543 3,755 5,396 2,862 993 2,551 6,281 11,348 14,493 217 Gift, Donation, Bequest 232 462 592 725 1,411 2,527 12,695 11,424 6,884 13,750 26,704 186,739 102,950 218 Police Curfew Violations 38 40 85 115 136 236 306 167 82 8 - - - 219 Unsafe Building - - - - - 6,040 14,604 11,167 4,812 11,010 24,876 37,818 45,423 220 Law Enforcement Continuing Education 3,491 3,394 6,715 8,138 6,961 10,040 9,307 5,560 2,229 8,766 20,473 26,498 23,078 221 Rental Units Regulation - - - - - 140 279 645 728 1,596 5,230 10,924 20,688 222 Central Services 3,421 3,950 8,574 10,343 10,211 10,934 16,454 16,118 6,268 7,009 78 - 6,181 224 Central Services Capital - - 322 933 1,176 2,780 3,129 139 40 - - - - 226 Liability Insurance 18,597 17,712 35,042 43,001 48,797 71,401 97,578 74,635 36,491 79,266 164,629 268,908 336,267 227 Loss Recovery 18,685 25,717 24,843 9,131 9,952 13,044 14,210 7,534 2,515 5,761 53,138 108,013 140,634 230 Code Enforcement Fund - - - - - - - 2,492 941 1,439 1,261 5,887 7,669 249 Local Income Tax - Public Safety 6,954 5,168 6,209 7,162 9,938 22,716 65,117 46,805 25,015 30,151 178,001 307,287 251,599 251 Local Road & Street 6,247 7,585 18,729 27,861 31,663 71,117 111,308 65,026 18,850 34,259 74,193 41,630 50,422 252 Excess Welfare Distribution 4 4 - - - - - - - - - - - 257 LOIT Special Distribution - - - - 34,717 38,179 10,229 1,950 1,469 3,417 3,388 2,573 1,555 258 Human Rights Federal Grants 1,593 1,743 2,960 4,149 5,179 8,987 10,376 3,655 2,417 4,033 6,995 6,723 10,625 263 American Rescue Plan - - - - - - - - 81,618 707,757 180,695 187,279 42,521 265 Local Road & Bridge Grant - - - - - 6,373 8,641 9,466 4,832 23,684 50,707 27,984 23,954 266 MVH Restricted Fund - - - - - - 12,367 15,230 9,704 23,921 39,874 44,973 61,818 271 Eastrace Waterway 49 35 22 12 9 - - - - - - - - 273 Morris PAC / Palais Royale Marketing 95 90 198 332 507 1,041 1,506 945 453 43 - - - 274 Morris PAC Self-Promotion - - - - - 814 3,175 2,576 1,355 150 - - - 278 Police Take Home Vehicle 1,435 1,705 4,062 6,404 8,100 13,630 17,664 8,942 4,038 10,132 22,799 35,245 42,986 279 IT / Innovation / 311 Call Center - - - - - 31,487 54,428 34,050 14,598 53,386 123,322 219,189 266,884 280 Police Block Grants 13 13 27 36 42 71 94 53 24 2 - - - 281 Economic Develop Commission-Revenue Bonds 93 93 193 255 298 259 - - - - - - - 287 Fire Department Capital - - 6,860 30,399 44,718 81,118 71,960 17,117 8,474 25,176 29,370 49,098 74,111 288 Emergency Medical Services Operating 16,450 14,964 22,372 20,021 27,419 49,138 49,036 20,548 - - - - - 289 Haz-Mat 40 86 231 269 261 456 608 355 165 403 910 1,478 2,472 291 Indiana River Rescue 368 361 618 1,248 1,530 2,777 5,807 4,146 1,993 5,011 12,217 20,875 26,349 292 Police Grants - - 55 - - - - - - - - - - 294 Regional Police Academy 268 262 480 757 910 1,739 2,588 1,587 819 83 - - - 295 COPS MORE Grant 364 380 778 1,212 1,814 2,334 4,036 1,281 432 30 64 - - 299 Police Federal Drug Enforcement 947 978 975 1,397 2,048 2,654 3,131 723 192 1,002 3,289 2,951 2,517 312 2017 Parks Bond Debt Service - - - - - 763 565 603 500 253 438 2,341 1,747 313 Football Hall of Fame Debt Service - - 41 0 285 141 27 - - - - - - 315 Airport 2003 Debt Reserve 3,567 3,548 7,340 9,662 11,140 18,760 24,249 13,309 6,133 10,084 30,526 43,769 9,025 317 Coveleski Debt Service Reserve 1,725 1,722 3,577 4,742 5,523 9,396 1,076 - - - - - - 319 Blackthorn Debt Service 464 - - - - - - - - - - - - 324 TIF - River West Development Area 61,707 85,249 255,183 284,754 295,661 498,346 622,691 321,099 153,650 431,088 868,831 1,062,628 1,281,990 328 SBCDA 2003 Debt Reserve 5,959 5,929 12,263 16,144 18,628 31,363 40,541 22,251 10,253 16,859 51,035 73,175 15,088 351 2018 TIF Park Bond Debt Service - - - - - - 23,374 13,071 6,085 14,409 30,515 43,753 49,539 352 2019 South Shore Double Tracking Debt Service - - - - - - - 13 3 3 3 3 4 353 2020 TIF Library Bond Debt Service Reserve - - - - - - - 2 16 16 16 16 16 377 Professional Sports Development 2,742 1,963 2,947 2,657 1,345 37 1,201 - - - - - - 401 Coveleski Stadium Capital 92 98 358 683 860 1,074 718 249 58 25 111 24 835 403 Potawatomi Zoo Nonreverting Capital Fund (aka Zoo Endowment)168 168 348 462 151 - - - - - - - - 404 Local Income Tax - Certified Shares 50,203 50,003 100,599 99,241 95,698 186,016 296,751 162,840 87,126 205,249 (329,900) 50,894 11,707 405 Park Nonreverting Capital 1,386 1,384 3,120 3,405 1,471 1,200 - - - - - - - 406 Cumulative Capital Development 2,701 2,156 3,051 4,045 4,834 8,622 8,944 1,673 928 2,505 4,133 7,224 16,315 407 Cumulative Capital Improvement 122 227 1,042 2,607 3,838 5,687 11,646 8,167 3,682 7,039 7,680 10,797 17,214 408 Local Income Tax - Economic Development 33,100 34,399 69,484 94,879 130,988 264,870 393,399 234,476 128,951 353,542 750,667 1,248,961 1,213,293 410 Urban Development Action Grant 88 94 2,306 4,868 5,604 6,352 625 580 172 4,046 8,846 2,800 3,170 412 Major Moves Construction 261,868 253,216 252,281 221,540 179,953 168,342 161,549 26,326 9,556 26,999 53,463 60,055 36,268 413 Professional Sports Convention Development Area - - - - - - - - 218 14,387 15,005 125,958 205,509 416 Morris Performing Arts Center Capital 1,412 1,651 3,642 4,965 6,593 7,250 9,243 5,695 1,057 8,138 307 258 123,594 420 TIF - South Bend Central Development Area (SBCDA) General 59,683 42,533 - - - - - - - - - - - 422 TIF - West Washington 1,435 2,502 8,903 15,176 21,964 38,510 37,241 13,049 7,164 18,135 45,603 61,654 62,486 425 Redevelopment Retail Area (Leighton Plaza) 298 306 1,071 1,541 1,771 2,729 206 - - - - - - 426 TIF - Central Medical Service Area 12,242 8,308 - - - - - - - - - - - 429 TIF - River East Development Area (NE Dev) 8,057 11,381 44,638 70,896 83,386 161,666 216,095 95,624 39,992 146,645 360,139 680,566 901,028 430 TIF - Southside Development Area #1 17,222 12,462 34,652 51,011 65,346 150,223 210,559 128,384 75,461 200,851 411,769 381,990 360,601 432 TIF - Southside Development #3 18,842 20,575 38,457 46,268 8,519 - - - - - - - - 433 Redevelopment General 104 51 70 81 83 2,969 18,819 17,823 13,014 44,323 98,249 141,217 147,726 434 Community Revitalization Enhancement District 418 301 360 635 - - - - - - - - - 435 TIF - Douglas Road 454 685 606 1,123 844 3,533 4,666 1,916 687 3,018 12,570 30,035 41,108 436 TIF - River East Residential Area (NE Res) 8,423 3,380 1,571 2,109 442 5,385 39,283 30,109 19,471 56,636 157,758 327,534 421,658 439 Certified Technology Park 7,207 12,682 28,205 20,426 10,965 11,138 11,102 141 65 155 328 471 533 450 Palais Royale Historic Preservation 215 195 488 760 1,065 2,143 2,523 1,055 493 1,417 3,450 5,587 6,954 451 2018 Fire Station #9 Bond Capital - - - - - 56,076 40,384 4,604 1,857 4,397 9,313 13,352 15,118 452 2018 TIF Park Bond Capital - - - - - - 186,070 45,452 15,033 33,275 67,016 43,300 5,180 453 2018 Zoo Bond Capital - - - - - - 22,489 293 - 205 122 - - 454 Airport Urban Enterprise Zone 1,289 1,287 2,674 3,545 4,129 7,024 9,261 5,179 2,411 5,709 12,091 17,336 19,629 455 2021 Infrastructure Bond Capital - - - - - - - 21,221 37,031 48,402 27,842 22,327 456 2023 South Bend RDA Lease Rental Revenue Bonds - Series A - - - - - - - - - 662,994 908,612 662,426 457 2023 South Bend RDA Lease Rental Revenue Bonds - Series B - - - - - - - - - - 31,843 418,799 458 2024 RDA Bond Proceeds (Four Winds) - - - - - - - - - - 648,774 911,610 471 2017 Parks Bond Capital - - - - - 189,838 260,532 108,955 31,461 45,200 43,384 41,824 30,397 600 Consolidated Building Fund 667 1,354 9,357 19,974 30,173 47,231 45,340 27,060 12,194 28,301 56,845 116,879 163,692 601 Parking Garages 2,408 3,407 7,543 6,965 12,422 23,414 26,939 13,473 4,803 11,309 22,813 18,667 6,762 602 Morris Performing Arts Center Operations - - - - - - - - 781 9,447 2,954 16,595 11,577 610 Solid Waste Operations 2,996 1,765 2,578 3,132 4,756 9,887 10,429 4,185 34 3,406 8,323 25,610 80,140 611 Solid Waste Capital 469 169 114 1,211 1,089 1,666 5,160 1,210 28,409 1,516 5,297 42,274 61,319 620 Water Works Operations 6,453 11,007 30,010 31,293 31,224 53,391 72,870 46,545 50,372 95,051 187,240 396,484 619,448 622 Water Works Capital 13,709 11,944 21,149 25,902 24,709 36,395 73,538 68,626 - 153,064 227,703 498,140 705,368 623 Water Works Construction 16,550 1,731 544 - - - - - 7,493 - - - - 624 Water Works Customer Deposit 4,861 4,997 10,564 14,196 16,276 27,299 34,493 16,448 2,818 12,668 38,236 54,661 61,753 City of South Bend, Indiana Interest Earnings Summary 2013 through 2025 Fund Fund 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Number Name Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual 625 Water Works Sinking (Debt Service) 2,064 2,535 6,268 7,299 9,994 15,871 25,708 10,069 8,191 18,171 54,408 99,807 56,079 626 Water Works Bond Reserve 4,767 5,391 8,258 15,039 15,294 25,805 33,355 18,099 17,168 13,836 42,407 60,326 73,520 629 Water Works Operations & Maintenance Reserve 6,927 7,079 15,609 22,367 27,841 47,942 66,676 37,210 12,053 28,377 85,903 123,169 139,459 640 Sewer Repair Insurance 4,204 4,907 11,145 16,006 19,466 34,679 48,681 27,444 69,545 27,093 54,170 66,591 62,134 641 Sewage Works Operations 16,604 20,498 58,066 105,065 152,871 238,326 325,226 143,362 87,851 247,071 568,907 1,062,197 1,802,232 642 Sewage Works Capital 26,316 17,278 46,366 72,469 71,081 153,406 244,500 175,995 32,719 201,511 402,237 468,545 267,927 643 Sewage Works Operations & Maintenance Reserve 11,036 11,635 25,652 40,590 53,934 96,204 128,822 71,004 - 53,797 162,855 233,504 264,386 647 2007 Sewer Bond 42 3 3 - - - - - 19,986 - - - - 649 Sewage Sinking (Debt Service) 10,232 12,563 30,784 37,633 47,833 87,659 115,049 46,414 - 47,494 120,213 238,095 69,537 650 Clay Sewage General Fund 2 - - - - - - - - - - - - 651 2007B Sewer Bond 69 - - - - - - - 271 - - - - 653 Sewage Debt Service Reserve 3 3 3 6,009 26,716 65,897 87,669 20,901 4,446 36,341 110,014 231,652 195,432 654 Sewage Works Customer Deposit - - - - - - 1,430 6,318 2,322 10,905 37,039 57,810 70,369 655 Project ReLeaf 2,914 3,642 7,334 7,978 9,381 14,362 13,753 5,792 - 4,980 13,471 21,275 26,520 658 2010 Sewer Bond CSO Plan 216 6 - - - - - - - - - - - 659 Sewer Bond 2011 30,970 20,589 5,103 1,961 155 1 - - - - - - - 661 Sewer Bond 2012 65,016 60,972 110,899 96,669 20,166 3,229 - - - - - - - 664 2013A Cost of Issuance Fund 7 15 32 32 - - - - - - - - - 666 2015 Sewer Bond Issuance - - - 114 - - - - 7,492 - - - - 667 Storm Sewer Fund - - - - - - 836 5,336 54 22,740 53,355 73,405 91,335 670 Century Center Operations 3,079 - - - - - 6 25 98 677 8,476 12,050 9,602 671 Century Center Capital 315 328 809 932 866 2,026 12,966 1,931 1,574 5,748 33,418 41,706 63,759 672 Century Center Energy Conservation Debt Svc - - 32 163,589 110,958 110,118 108,178 3,117 - 2,814 5,924 5,377 11,395 677 Football Hall of Fame Capital 2,416 2,145 3,767 4,699 5,075 7,804 2,311 - 1,809 - - - - 701 Fire Pension 2,918 1,690 3,275 2,889 3,878 7,526 7,304 3,571 2,305 6,207 10,004 13,928 12,066 702 Police Pension 5,432 3,308 5,842 6,841 7,646 15,005 14,180 5,961 14 9,558 14,162 20,525 20,916 705 Police K-9 Unit 7 8 25 34 31 52 55 31 62,791 1 - - - 711 Self-Funded Employee Benefits 25,351 18,112 34,136 50,896 95,456 212,822 251,340 127,164 69 153,013 281,357 398,292 392,585 713 Unemployment Compensation 524 822 1,747 2,617 2,761 3,874 4,479 1,922 1,125 899 2,161 731 - 714 Parental Leave Fund - - - - - 481 805 883 178 4,817 14,964 30,026 44,160 730 City Cemetery 138 118 201 267 310 517 682 380 2,793 420 890 1,277 1,445 731 Bowman Cemetery - - - - - - 10,724 5,981 17 6,613 14,005 20,081 22,737 750 Equipment/Vehicle Leasing - - - - 7,320 31,473 16,775 690 - - - - - 751 2015 Parks Bond Capital - - - - 6,700 4,813 840 - 71 - - - - 752 South Bend Redevelopment Authority - - - - 3,871 4,699 6,383 2,351 - 2,855 16,077 17,969 17,118 753 2015 Smart Streets Bond Capital - - - - 5,075 1,060 124 - 380 - - - - 754 Industrial Revolving Fund - - - - 141,832 206,484 263,452 - 58 50,529 156,288 178,664 169,067 755 South Bend Building Corporation - - - - 3,162 10,314 15,243 3,478 91 1,249 3,995 2,641 2,991 756 2015 Smart Streets Bond Debt Service - - - - 3,274 4,588 4,629 869 47 91 91 91 92 757 2015 Parks Bond Debt Service - - - - 1,472 2,787 3,527 807 - 1,217 5,303 5,695 4,986 758 Erskine Village Debt Service - - - - 114 - - - 1 - - - - 759 2017 Eddy Street Commons Bond Capital - - - - - 121 65 306,537 184 25,565 1 1 1 760 2017 Eddy Street Commons Bond Debt Service - - - - 1,480 6,428 8,792 1,623 - 188 187 188 188 Total Interest Earnings 1,119,139$ 1,025,058$ 1,769,394$ 2,359,157$ 2,737,881$ 4,868,861$ 6,643,916$ 3,578,226$ 1,727,224$ 4,874,844$ 10,777,090$ 16,804,146$ 18,465,228$ Fiscal Year Earnings % Change Year to Year 2013 Actual 1,119,139$ ------ 2014 Actual 1,025,058 -8.4% 2015 Actual 1,769,436 72.6% 2016 Actual 2,359,164 33.3% 2017 Actual 2,737,881 16.1% 2018 Actual 4,868,861 77.8% 2019 Actual 6,643,916 36.5% 2020 Actual 3,578,226 -46.1% 2021 Actual 1,727,224 -51.7% 2022 Actual 4,874,844 182.2% 2023 Actual 10,777,090 121.1% 2024 Actual 16,804,146 55.9% 2025 Actual 18,465,228 9.9% The City of South Bend earns interest on checking account balances at various banks, certificates of deposit,short- term investments, and cash held in escrow. Interest earnings are reported net of fees. Interest earnings are recorded in the general ledger on a cash basis when realized and do not reflect changes in asset value and accrued interest until the investment is sold or matures. - In May 11, 2011, the City opened a new investment account with 1st Source Bank in the amount of $150,000,000. Meetings are held quarterly with the investment staff of 1st Source Bank. - In 2013, the Board of Finance increased the authorized investment amount at 1st Source Bank to $175,000,000. - In 2017, the Board of Finance increased the authorized amount to $185,000,000. - In 2021, the Board of Finance increased the authorized amount to $200,000,000. 0 $2 M $4 M $6 M $8 M $10 M $12 M $14 M $16 M $18 M $20 M Interest Earnings 2013-2025 Public Works Bad Debt write off occurred in 2023 Activity 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual Grand Total Wastewater 199,379 180,777 226,252 259,863 272,850 257,079 150,370 167,946 86,659 1,934,888 451,982 470,761 332,355 4,658,805 Water Works 90,650 88,369 107,362 98,674 104,042 91,163 77,370 99,420 51,075 1,103,072 303,108 327,535 235,430 2,541,840 Solid Waste 75,204 73,457 70,835 71,114 89,641 81,325 47,102 35,467 24,584 670,719 219,772 206,880 161,249 1,666,100 Community Investment - - - - - - - - 184,827 - - - - 184,827 General Government - 788 - - - - - 10,370 594 100 1,116 2,091 970 15,058 EMS - 15 - - - - - 8,403 70 830 170 - - 9,488 Parks & Recreation - 612 - - - - - 5,606 - 1,100 240 160 318 7,718 Building Department - 347 - - 38 350 - 1,631 100 - - - - 2,465 Parking Fines - 5 - - - - - 730 41 55 - 57 - 888 Total 365,232$ 344,369$ 404,449$ 429,651$ 466,570$ 429,917$ 274,842$ 329,573$ 347,950$ 3,710,764$ 976,388$ 1,007,484$ 730,322$ 9,087,189$ Activity 2025 Bad Debt Expense Percent of Total Wastewater 332,355$ 45.51% Water Works 235,430 32.24% Solid Waste 161,249 22.08% Community Investment - 0.00% General Government 970 0.13% EMS - 0.00% Parks & Recreation 318 0.04% Building Department - 0.00% Parking Fines - 0.00% Total 730,322$ 100.00% City of South Bend Write-off Summary 2025 Bad Debt Expense by Activity 45.51% Wastewater 32.24% Water Works 22.08%Solid Waste $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Bad Debt Expense by Activity - 2013 through 2025 Parking Fines Building Department Parks & Recreation EMS General Government Community Investment Solid Waste Water Works Wastewater