FY 2005 Annual Budget SummaryVILLAGE OF NORTH PALM BEACH
ORGANIZATION CHART
VILLAGE RESIDENTS
VILLAGE COUNCIL
(5)
VILLAGE ATTORNEY VILLAGE MANAGER VILLAGE CLERK VILLAGE BOARDS
(1 FT) (4 FT) (3 FT)
Country Ciub Advisory
Code Enforcement
Library Advisory
Recreation Advisory
Planning Commission
Board of Adjustment
Contractors
Pension
FINANCE PUBLIC SERVICES PUBLIC SAFETY RECREATION LIBRARY COUNTRY CLUB
(5 FT) (62 FT) (61 FT) (5 FT) (B FT) (24 FT)
(6 PT) (15 PT) (15 PT) (7 PT) (27 PT)
FT =Full Time
PT =Part Time
1
VILLAGE OF NORTH PALM BEACH
PRINCIPAL VILLAGE OFFICIALS
2004 - 20 5
MAYOR
VICE MAYOR
PRESIDENT PRO TEM
COUNCILMAN
DONALD G. NOEL
EDWARD M. EISSEY, PH.D.
CHARLES R. O'MEILIA
DAVID NORRIS
COUNCILMAN
VILLAGE CLERK
VILLAGE ATTORNEY
VILLAGE MANAGER, ACTING
FINANCE DIRECTOR
PUBLIC SERVICES DIRECTOR
PUBLIC SAFETY DIRECTOR
RECREATION DIRECTOR
LIBRARY DIRECTOR
COUNTRY CLUB DIRECTOR
ROBERT RENNEBAUM
KATHLEEN F. KELLY, CMC
GEORGE BALDWIN
DOUG SMITH
SHAUKAT KHAN; CPA
VACANT
EARL JOHNSON
MARK HODGKINS
NANCY MOORE
VACANT
2
VILLAGE OF NORTH PALM BEACH
ORGANIZATION CHART
DEPARTMENTAL FUNCTION CHART
VILLAGE COUNCIL
VILLAGE CLERK
VILLAGE MANAGER
VILLAGE ATTORNEY
FINANCE PUBLIC SERVICES PUBLIC SAFETY RECREATION LIBRARY COUNTRY CLUB
Finance Administration Law Enforcement Recreation Library Golf Course Maint.
Debt Service Code Enforcement Fire Prevention Special Events Golf Shop
Reserve Facility Maint. EMS Golf Carts
Sanitation Driving Range
Street Maint. Tennis
Vehicle Maint. Pool
Park Maint. Food & Beverage
Administration
Clubhouse/Grounds
Insurance
Debt Service
Reserve
FT =Full Time
PT =Part Time
3
VILLAGE OF NORTH PALM BEACH
SUMMARY OF GENERAL FUND REVENUES 8~ EXPENDITURES
BUDGET YEAR 2004-2005
2004 2005
2001 2002 2003 2004 REVISED 2004 2005 VM 2005
ACTUAL ACTUAL ACTUAL BUDGETED BUDGET ANTIC. REQUEST REVIEW FINAL % INCREAS
REVENUES:
Taxes 7,655,403 8,073,777 9,226,677 11,228,808 11,228,808 11,124,000 11,199,808 12,125,714 12,767,797 13.71%
Licenses & Permits 917,165 648,852 721,485 463,515 463,515 523,505 690,020 690,020 690,020 48.87°i°
Intergovernmental Revenue 1,403,789 1,202,934 1,176,577 1,142,400 1,211,135 1,153,500 1,191,795 1,191,795 1,191,795 -1.60%
Charges For Services 511,456 546,955 631,761 674,510 669,510 686,108 675,980 675,980 675,980 0.97%
Fines & Forfeits 222,440 143,697 85,145 100,700 100,700 76,450 65,300 65,300 84,300 -16.29%
Miscellaneous Revenue 363,666 180,198 168,242 132,000 132-,000 158,600 102,000 32,000 32,000 -75.76%
Non-Revenue 74,248 0 0 0 89,687 0 0 0 149,600 66.80%
Total: 11,148,168 10,796,415 12,009,887 13,741,933 13,895,355 13,722,163 13,924,903 14,780,809 15,591,492 12.21 °i°
EXPENDITURES:
General Government 1,340,280 1,435,600 1,445,298 1,619,799 1,781,464 1,784,174 1,971,789 1,858,496 1,790,831 0.53%
Public Safety 3,843,450 4,478,008 4,839,942 4,902,265 5,434,549 5,366,565 6,126,789 5,445,407 5,809,667. 6.90%
Public Services 2,920,452 3,303,147 3,346,484 3,196,017 3,509,814 3,450,007 4,498,756 4,113,344 4,099,034 16.79%
Leisure Services 1,145,378 1,207,144 1,222,498 1,207,515 1,389,111 1,345,139 1,504,944 1,496,160 1,462,279 5.27%
Debt Retirement 643,918 911,299 1,0(9,840 1,131,500 1,131,500 1,043,000 1,235,000 1,235,000 1,019,200 -9.92%
Reserves 303,177 434,199 1,459,282 1,684,837 648,917 1,777,500 1,425,000 1,381,350 1,410,481 117.36%
Total: 10,1.96,654 11,769,397 13,333,345 13,741,933 13,895,355 14,766,385 16,762,278 15,529,757 15,591,492 12.21
Revenues less Ex enditures: 951,513 972,982 1,323,458 0 0 1,044,222 2,837,375 748,948 0 0.00%
VILLAGE OF NORTH PALM BEACH
SUMMARY OF GENERAL FUND REVENUES & EXPENDITURES BY DEPARTMENT
BUDGET YEAR 2004-2005
zoos - zoos
2001 2002 2003 2004 REVISED 2004 2005 VM 2005
Revenues: ACTUAL ACTUAL ACTUAL BUDGETEb BUDGET ANTIC. REQUEST REVIEW FINAL tNCREAS
Taxes 7,655,403 8,073,777 9,226,677 11,228,808 !!,228,808 11,124,000 11,199,808 12,125,714 12,767,797 13.71%
Public Services 1,188,40! 931,845 ],035,212 848,150 843,150 919,650 1,066,000 ],066,000 1,085,000 28.68%
Public Safety 408,575 318,759 314,955 292,215 292,215 267,955 264,110 264,110 264,110 -9.62%
State Shared 1,373,862 1,158,914 1,144,716 1,112,400 1,162,400 1,123,500 1,131,040 1,131,040 1,131,040 -2.70%
County Shared 29,927 44,020 31,861 30,000 48,735 30,000 60,755 60,755 60,755 24.66%
Village Clerk 2,482 3,19$ 2,185 1,660 1,660 4,890 3,640 3,640 3,640 119.28%
Library 14,727 1 S,16S 15,71 S 14,000 14,000 17,100 14,i S0 14,1 S0 14,1 S0 1.07%
Recreation 48,927 74,127 82,708 82,700 82,700 84,068 83,400 83,400 83,400 0.85%
Miscellaneous 351,615 176,629 155,859 132,000 132,000 153,600 102,000 32,000 32,000 -75.76%
Non-Revenue 74,248 0 0 0 89,687 0 0 0 149,600 66.80%
Total: 11,148,168 10,796,435 12,009,887 13,741,933 13,895,355 13,724,763 13,924,903 14,780,809 15,591,492 12.2 t °i°
Expenditures:
Village Council 105,717 82,706 98,612 I (0,842 l 19,642 121,716 110,032 108,032 ]33,362 11.47%
Village Manager 323,153 382,643 329,265 350,417 405,404 391,964 421,310 419,060 436,250 7.61%
Finance 309,485 365,309 368,941 388,265 456,983 490,624 536,930 496,710 492,105 7.69%
Village Clerk 127,826 ]38,688 179,836 200,340 236,590 206,655 253,207 256,164 256,164 8.27%
Village Attorney 136,909 129,223 117,273 117,000 1 i 7,000 123,000 123,000 120,000 120,000 2.56%
Community Planning 13,348 47,133 -2,822 30,200 23,200 28,200 SO,S00 28,500 43,500 87.50%
General Services (Village Hall) 212,554 172,229 240,396 279,350 278,650 290,01 S 310,550 309,550 309,450 1 I.OS%
General Services (P. Safety Bldg) 111,288 117,668 l 13,796 143,385 143,995 132,000 166,260 (20,480 130,874 -9.11%
Law Enforcement 2,387,058 2,790,625 3,152,348 3,055,829 3,377,215 3,379,752 3,781,465 3,416,221 3,615,842 7.07%
Fire Prevention 519,220 637,377 681,358 809,419 881,077 861,782 ],026,242 895,981 926,881 5.20%
Emergency Medical Services (EMS) 937,172 1,050,006 1,006,236 1,037,017 1,176,257 !,125,031 1,319,082 1,133,205 1,136,070 -3.42%
Public Service Administration 469,002 471,410 475,528 527,467 578,414 568,889 590,416 590,416 589,206 1.87%
Facilities Maintenance 313,566 340,487 363,844 384,995 403,343 395,831 413,601 433,339 433,339 7.44%
Sanitation 1,034,386 1,150,505 1, ] 65,135 1, ] 02,688 1,210,707 1,181,533 1,234,803 1,233,903 1,354,803 11.90%
Street Maintenance 600,570 762,532 787,050 640,101 717,440 706,449 1,130,477 1,056,127 1,067,127 48.74%
Vehicle Maintenance 113,858 169,229 173,746 160,993 172,904 169,458 190,169 189,969 189,969 9.87%
Park Maintenance 389,069 408,984 381,181 379,773 427,006 427,847 939,290 609,590 464,590 8.80%
Library 555,061 564,022 568,165 614,037 7] 1,116 674,030 732,837 723,264 696,383 -2.07%
Recreation 529,314 585,050 583,862 531,378 620,304 609,009 693,807 694,596 692,596 11.65%
Special Events 61,003 58,072 70,471 62,100 57,691 62,100 78,300 78;300 73,300 27.06%
Long Term Debt 643,918 911,299 1,019,840 1,131,500 1,(31,500 1,043,000 1,235,000 1,235,000 1,0]9,200 -9.92%
Reserves 303,177 434,199 1,459,282 1,684,837 648,917 1,777,500 1,425,000 1,381,350 1,410,481 117.36%
Total: 10,196,654 11,769,397 13,333,345 13,741,933 13,895,355 14,766,385 16,762,278 15,529,757 15,591,492 1z.2 t°i°
Revenues Less Ex enditures: 951,513 -972,962 -],323,458 0 0 -1,041,622 -2,837,375 -748,948 0 0.00%
5
VILLAGE OF NORTH PALM BEACH
2004 - 2005 GENERAL FUND EXPENDITURES
EXPENDITURES
General Government: Village Council
Village Manager
Finance
Village Clerk
Village Attorney
Planning 8 Community Development
General Services
Public Safety: Police
Fire Prevention
Emergency Medical Services
General Services (Public Safety Bldg.)
Public Services: Public Service Administration
Facilities Maintenance
Sanitation
Street Maintenance
Vehicle Maintenance
Park Maintenance
Leisure Services: Library
Recreation
Special Events
Debt Retirement: Long Term Debt
Reserve: Village Manager Contingency
Council Contingency
Other Reserve
Grand Total:
Percent of Total Budget:
NON- PERCENT OF
OPERATING TOTAL
PERSONNEL OPERATING CAPITAL DEBT SERVICE TOTAL BUDGET
35,927 97,435 0 0 133,362 0.86%
377,995 58,255 0 0 436,250 2.80%
433,355 52,150 6,600 0 492,105 3.16%
235,093 17,021 4,050 0 256,164 1.64%
0 120,000 0 0 120,000 0.77%
0 43,500 0 0 43,500 0.28%
0 308,150 1,300 0 309,450 1.98%
1,082,370 696,511 11,950 0 1,790,831 11.49%
3,095,734 315,508 204,600 0 3,615,842 23.19%
756,607 83,774 86,500 0 926,880 5.94%
1,003,086 127,184 5,800 0 1,136,070 7.29%
0 128,874 2,000 0 130,874 0.84%
4,855,427 655,340 298,900 0 5,809,666 37.26%
523,356 65,850 0 0 589,206 3.78%
418,309 15,030 0 0 433,339 2.78%
981,603 253,200 120,000 0 1,354,803 8.69%
576,127 429,000 62,000 0 1,067,127 6.84%
144,194 28,775 17,000 0 189,969 1.22%
361,340 88,750 14,500 0 464,590 2.98%
3,004,929 880,605 213,500 0 4,099,034 26.29%
549,058 58,518 88,807 0 696,383 4.47%
463,516 188,160 40,920 0 692,596 4.44%
0 63,100 10,200 0 73,300 0.47%
1,012,574 309,778 139,927 0 1,462,279 9.38%
0 0 0 1,019,200 1,019,200 6.54%
0 0 0 1,019,200 1,019,200 6.54%
0 10,000 0 0 10,000 0.06%
0 72,131 0 0 72,131 0.46%
1,258,350 20,000 0 50,000 1,328,350 8.52%
1,258,350 102,131 0 50,000 1,410,481 _ 9.05%
11,213,650 2,644,365 664,277 1,069,200 15,591,492 100.00%
71.92% 16.96% 4.26% 6.86% 100.00%
6
VILLAGE OF NORTH PALM EEACH
General Fund Debt Service 1995 - 2005
1,350,000
1,250,000
1,150,000
1,050,000
950,000
850,000
'~
~ 750,000
N
p 650,000
t
H
550,000
450,000
350,000
250,000
150,000
50,000
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Fiscal Year
VILLAGE OF NORTH PALM BEACH
General Fund Expenditures -Budget Year 2004 - 2005
By Department
Reserve: 1,410,481 General Government: 1,790,831
9.05% 11.49%
Debt Retirement: 1,019,200
6.
Leisure Services: 1,462,279
9.38%
ublic Safety: 5,809,666
37.26%
Public Services: 4,099,034
26.29%
Operating: 2,562,23
16.43%
Personnel: 11,263,650
72.24%
Total: $15,591,492
8
By Function
Non-Operting
Debt Ser.: 1,235,000
Capital: 664,277 8.23% Contingency: 82,131
VILLAGE OF
BUDGET
TAXABLE VALUE & NORTH PALM BEACH
YEAR 2004 - 2005
AD VALOREM TAX REVENUE
Increase(+)
2003-2004 2003-2004 2004-2005 2004-2005 Decrease (-)
BUDGET FINAL V.M.PROPOSED FINAL over 2003-2004
(DR-422)
GROSS ASSESSED VALUE: 1,297,803,114 1,286,285,779 1,438,036,209 1,438,036,209 11.80%
BUDGETARY TAXABLE VALUE (95%): 1,232,912,958 1,221,971,490 1,366,134,399 1,366,134,399 11.80%
PROPOSED OPERATING MILEAGE: 6.80 6.80 6.80 7.27 6.91%
ESTIMATED AD VALOREM TAX REVENUE; 8,383,808 8,309,406 9,289,714 9,931,797 19.52%
2003 - 2004 Millage Rate 6.8000
Estimated Roll Back Millage Rate for 2003- 2004 6.2517
Proposed Millage for 2004 - 2005 = 7.2700
Increase over 2003 - 2004 Millage Rate 6.91%
Increase over 2003 - 2004 Roll Back Rate 16.30%
MILEAGE TABLE
1.00 MIL = $ 1,366,000
50 MIL = $ 683,000
25 MIL = $ 341,500
.10 MIL = $ 136,800
9
VILLAGE OF NORTH PALM BEACH
Property Assessed Valuations
1985-2005
1,500 ~ ~ ~ 'I I ~ ~ ~ ; ~ ~ ~ ~ ~ i ; I
' 1
' I
1
1,400
~ I
--- -----
I I
--
I I_ I
-------- ---- ------
I I I I
I 1 I - - - -;- - - - - ' - - - - -
----;-----,- I
-----------
1 1 I I
I I I I
I
- - - - - - - -- - - - - - -- - - - - - -
I I I ~
I I I I -__-- --__
____-
_
- -' -
~I I
I I
I I
' I I I I
' ~ I I I
----- ----
----'---- ' -
~
'
'
- ----'-----' -
------ ---- -----'-----'-- - ----
1 7
~
1,300 --- -' -----
_ I I -
- _ - - - ,- - - - - - -- - - - I
----- ----
-
---- -
----
I I I
I I 1 I
I I I ,
1 ;
I ~ I I
I I
I I I
1,200 I
__._..1____J
I I
_____I_____L__.__l.____J_
I 1 i I I I
_.___I______'L___._1_____-I_____I___.__L____J
1 I I
~ ~ ~ -__.__I__. _.__.I_____L____.~
1 I I
~ ____. _I___- _____1__.___
I I
'
I
I I I I I 1 I I I ~ I I I I 1,137
1,100 -
I I
I
~ ~
-- _ I I
I
~
; I
I I I I
I I I I
992 I I
I I I
1 , 000 ~
_ ._ _ _ _ r _ _ _ _ ,
I I ~
~
_ _ _ _ , _ _ _.._ _ r _ r ._ _ _ ._ _, _
I I ___ I I , 1
I I
_ _. _ _ I _ _ _ _ _ r _ ._ _- _ y _ _ _ _ _i ._ _ _ _ _ I_ _ _ _ _ r _. _ _ _ ~
I I I I I _ _ _ _ _I _ _ ._ _ _ ,_ _ _ _ .. r _ _ _ _ ~ _ _ .. _, _ -. _ _ ~ _ _ _ _ _ r _ _ _ _ _
I I I I I I
'
~, 900
- - - - - ~ - - - I
-- ---'-----~ ----;-----~
I
- ----~-----~ ----'I-----;-----', ----~ ----;
I ~ ~ -----;-----~--soa ' - -;
902 ----- ----I -- --
-----
'
I
~ 1 I I I I
~ ; 761 ~
'
---------;--
-----;- ; ---
_ 800 ------'
' -----'-----'-----~-----'-
~ ~ ~ ~ -----------,-----;
----i-----'-----'----
~ 688 ~ ~ 717 ~ 730 - -------;
-----,-----
~ 764 ' I I ~ I 1
1
'
~ 700 -----1----~
-
-----'--6101 --1-b~" - __ '__ _ - __ L J
734,
707
~ 7zs; '
I '----------`----~
I
' ~ I ~ -----
-----
----------
I I 1
I I I
600
----,573--~ -
-- - ---1- ~_
--~- -- ~ :----~
674 ~-----I-
----~_
---- ----
---1-
----~-
1 1 I I I -----I-----'-----~----~
I I I I -----~-----~----~-----
1 I
'
I S9T 622 ' I
1 1 I I I
I I I I I I I I I f
---~ I I
-----~-----I-----r-----
500 ---~~---- I I I I I I I I I I I
I '
'
- -r- -~
-- -- ---------'---- --
- -
-
' ~---- --
-----I----- -r- -~
- -r-
----'-----;---- ----
400 ---- --
- 7- - 1
~ -
---- -- -- --
-r- -r- I
---
-- i
~ I r
----
--
r
I I I
I I I I I I I I I 1 I
300 --
~
I I I ~ I ___-'- I I
1 I 1 I I
I I --- ;
I I I ___.______ _____
-----;- ; -
I I ~
200 I
----- ~ ---- ~
I I ----------;----- ~ -----I
I I -----'-----~ ---- ~I-----'- ----;-------- - ;
I 1 I I I
I I -----',-----;-----; ---- ;
I I I ---- ;-----;---- - ~ -----
I ,
I I I I I I I I
~_-.r -~--;--~-----~ ~
100 -I--~---r --
1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Fiscal Year
~ i
L-
Fiscal Assessed Fiscal Assessed Fiscal Assessed
Year Valuation Year Valuation Year Valuation
1985 554,259,911 1992 687,912,127 1999 763,517,430
1986 573,381,849 1993 706,674,968 2000 803,891,323
1987 597,345,504 1984 717,308,151 2001 901,813,310
1988 609,892,736 1995 724,672,458 2002 992,018,426
1989 622,176,312 1996 730,117,632 2003 1,137,570,526
1990 664,034,291 1997 733,539,288 2004 1,297,803,114
1991 673,570,383 1998 760,999,508 2005 1,438,036,209
10
VILLAGE OF NORTH PALM BEACH
Millage Rates 1985 - 2005
7.50 I I ~ I ~ ~ I I I I ,
I
I
I I I
I I
1 I I
I 1 I I I 1 I ~ ~ ~
I I I 1 I I ~ ~ ~
I I I ~ I ~ 7 2
I I 1 70
7 00
__
_'_ I
_I _ I _ I I
I
_ I .- _ _ _. _. _ _ _. I I I 1 I i I
I I I I I I I I
--I_ _ _ - _I. _ _ _ _I _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
_ _ _. _ _
_ _ I
I 1 I
. _ - - - _ _ _ _ -- _ _ _ - _ _ 1 I
1 I 1
_ _
_ - _ - ._
_ - - _ - _ f
_
I
I I I
I 1 I I
I I I
I
I I I 1 I
I 1 I I I I I I I
I I
I
I 6.800
I
6.50
1
- ~- - - - I- -
I
I
I I
- - -I - - -- -1 - ~-
I
I I
1 I
- - 1 - - -- F - - -
I
I I
I I 1 1 I I I 1
- I-' - - - -'1 - - - -{ -' - - - ~' - - - - F ~- - - -- I- - -- - - I - - -~ - ~ - -
I I I I
I I I
I I 1
- -' -- '~ - - - - F - - - - 1-~ - -
1 I I I
I I
- -I - - - - -1 - - - ~ - -
I I 1
-- -
.00
I
I
- ---I--
I
I I
---1-----I--
I
I 1
--
----
-- I I I I
I I I I I I I I
I I 1 I I I I
-
-----
----
----
-- I ,
I 1 1
I I 1 ,
I I I
I I
r
r I
1
~
r
--r----I-----I----~-- --r----,----r-- --I----~ ---~-- --
I I I I I I I I I 1 I I I 5.7s0 1 I
I
I I I
1 I I I
I I I I ' ' ' ' ' '
I
I I I I I I I 1 s.600 15.600 I 5.800 I
5.50
-----'--
---'---- I
---
I I
----------
I --'---- I
------'-----'----'----'-----'--- --- I
---
' I 1
s.6ao
I
I I I
I I I 1 1 I I 1 I --- ----
---
.400 I 1 I ---
I -- - I-- -- I - - -
t
' I I
' I I I I I 1 I
I I I I .2s0 15
10
~ I I I
1 I I
~
5
00
I
-----I-- I
I
---~----i--
I 1
--~----~ .
0
I I I I I ~ .060 1 I
1 I I I 1
1 I
.
1
I
I I
1
I ---
1 I
I
I -~------I-----~----~----~----I----------~--
I I 1 4.900 I I 1
I I
I I I I I --~----~----~---
I 1 --1-----~----;--
I I I --
4
50
I
I
-----
--
I I
I I
---
----
--
I I
I I a.500
--
---- - I
I 1 ~ 4.650 I I I I I
I I I I I I I I I I 1
I I I
I 1 I
I
1 I
I f I
I 1 I
. I I
~ r
-- -I-----I-- -~----r----r----r----1----,-- --~----r-- I -------------- --
I I 1 I I I I I I I I 1
4.200 I I I 1
I
I I 1
I I 4.250 I
I I I I I I I
~ 4.260 ~ I I I I I I 1 1
1 I 1 I
1
4.00
_ _ _I_
-- -
---'----!--
I I
I
-=---! ---
I 1
I
-'-----'----'----'----' ----'-----'-----'--
I I I 1
~
--'---------'---
I I I I I
--'-----'----'--
1 I I
--
I
I I I
I 13.670 I I 1
I
I 1 I I I I I
I I I I
I I I f I
I I
3.50
-----I--
--- ---1--
--~----~---- I I I
~-----~-----~----~----~----~ ~----~-- 1 I I
--;--- I I I
3.316 '
7.442
I
1 I
1 I 1 I I I I I -~----I---
I I --~----~----~--
I I
1
3.213 I I I I
I I I I I
1 I I I I I I 1 I
I I 1 I I I
3.00
'
I I ~ ~
I I I I
I '
T 1
1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
- -- Fiscal Year -
Fiscal Millage Fiscal Millage Fiscal Millage
Year Rate Year Rate Year Rate
1985 3.316 1992 4.260 1999 5.600
1986 3.213 1993 4.650 2000 5.600
1987 3.442 1994 4.900 2001 5.750
1988 3.670 1995 5.250 2002 5.600
1989 4.250 1996 5.100 2003 5.800
1990 4.500 1997 5.060 2004 6.800
1991 4.200 1998 5.400 2005 7.270
11
VILLAGE OF NORTH PALM BEACH
General Fund Expenditures as a Percent of Assessed Value 1993 - 2005
1.so°i°
1.ao°i°
I
1.2o°i°
>
~
`
f
y 1.00%
Gf
N
Q
0.80%
O
0.60%
0.40%
0.20%
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Fiscal Year
Fiscal Year Appropriation Assessed Value Percent
1993 6,571,256 706,674,968 0.930%
1994 6,803,799 717,308,151 0.949%
1995 7,266,881 724,672,458 1.003%
1996 7,838,450 730,117,632 1.074%
1997 8,086,964 733,539,288 1.102%
1998 8,808,841 760,999,508 1.158%
1999 9,765,452 763,517,430 1.279%
2000 9,948,036 803,891,323 1.237%
2001 13,947,270 901,813,310 1.547%
2002 12,986,918 992,018,426 1.309%
2003 13,565,749 1,137,570,526 1.193°1°
2004 13,741,933 1,297,803,114 1.059%
2005 15,591,492 1,438,036,209 1.084%
12
VILLAGE OF NORTH PALM BEACH
GENERAL FUND
AD VALOREM TAX VS. BUDGET TABLE
TAXABLE
FISCAL ASSESSED VALUATION MILEAGE TOTAL PERCENT TOTAL PERCENT
YEAR VALUE css^io of Assessed Value) RATE TAXES BUDGET BUDGET INCREASE
1973-1974 927
122
824 116,683,681 7.500 875,128 51.10% 1,712,568 20.41
1974-1975 ,
,
131,122,316 124,566,200 7.560
7
000 941,720
101
004
1 48.77%
44
13% 1,930,826
403
275
2 12.74%
17.85°/a
1975-1976
1976-1977 150,992,603
147
751
161 143,442,973
153,663,590 .
7.285 ,
,
1,119,439 .
42.85% ,
,
2,612,307 14.81
1977-1978 ,
,
584
197
739 187,852,605 6.241 1,172,388 43.82% 2,675,514 2.42%
1978-1979 ,
,
725
505
208 198,289,230 5.731 1,136,396 40.68% 2,793,369 4.40%
1979-1980 ,
,
594
214
439 203,717,614 5.887 1,199,286 40.88% 2,933,470 5.02%
1980-1981 ,
,
142
282
247 234,785,168 6.638 1,558,504 49.51% 3,147,929 7.31%
1981-1982 ,
,
072
134
392 372,527,368 4.128 1,537,793 43.15% 3,563,970 13.22%
1982-1983 ,
,
211
436
359 414,541,250 3.710 1,537,948 43.14% 3,565,039 0.03%
1983-1984 ,
,
923
475
466 451,693,577 3.710 1,675,783 43.14% 3,884,354 8.96°/a
1984-1985 ,
,
911
259
554 526,546,915 3.316 1,746,030 39.84% 4,382,737 12.83%
1985-1986 ,
,
381
849
573 544,712,757 3.213 1,750,162 39.95% 4,381,273 -0.03%
1986-1987 ,
,
504
345
597 567,478,229 3.422 1,941,910 38.69% 5,019,563 14.57%
1987-1988 ,
,
609,892,736 579,398,099 3.670 2,126,391 37.01% 5,744,689 14.45%
5
83%
1988-1989 622,176,312 591,067,496 4.250 2,512,037 41.32% 6,079,610 .
14%
7
1989-1990
1990-1991 664,034,291
570
383
673 630,832,576
639,891,864 4.500
4.200 2,838,747
2,687,546 43.58%
41.81 % 6,513,493
6,427,938 .
-1.31
1991-1992 ,
,
127
912
687 653,516,521 4.260 2,783,980 43.24% 6,437,880 0.15%
1992-1993 ,
,
674,968
706 671,341,220 4.650 3,121,737 47.51 % 6,571,256 2.07%
1993-1994 ,
151
717
308 681,442,743 4.900 3,339,070 50.53% 6,608,096 0.56%
1994-1995 ,
,
458
724
672 688,438,835 5.250 3,614,304 49.74% 7,266,881 9.97%
1995-1996 ,
,
632
117
730 693,611,750 5.100 3,537,420 45.13% 7,838,450 7.87%
1996-1997 ,
,
539,288
733 696,862,324 5.060 3,526,123 43.60% 8,086,964 3.17%
1997-1998 ,
999
508
760 722,949,533 5.400 3,903,927 44.32% 8,808,841 8.93%
1998-1999 ,
,
430
517
763 725,341,559 5.600 4,061,913 41.59% 9,765,452 10.86°/a
1999-2000 ,
,
803,891,323 763,696,757 5.600 4,276,702 42.99% 9,948,036 1.87%
20°/
40
2000-2001 901,813,310 856,722,645 5.750 4,926,155 35.32% 13,947,270 a
.
6
89%
2001-2002 992,018,426 942,417,505 5.600 5,277,538 40.64% 12,986,918 .
-
4
46%
2002-2003 1,137,570,526 1,080,692,000 5.800 6,268,014 45.00%
° 13,565,749 .
1
30%
2003-2004 1,297,803,114 1,232,912,958 6.800 8,383,808 61.00
/a 13,741,933 .
46%
13
2004-2005 1,438,036,209 1,366,134,399 7.270 9,931,797 63.70% 15,591,492 .
13
VILLAGE OF NORTH PALM BEACH
GENERAL FUND
2004 - 2005 ANNUAL BUDGET
FUND BALANCE ANALYSIS
2004 BUDGET 2004 ESTIMATED
TOTAL FUND BALANCE -SEPTEMBER 30, 2003 $ 2,088,989 $ 2,008,989
LESS: NON-EXPENDABLE AND ENCUMBRANCE $ 354,396 $ 354,396
NET AVAILABLE FUND BALANCE $ 1;654,593 $ . 1,654,593 ,'
LESS: APPROPRIATED FUND BALANCE 2003- 2004 (7/31104} $ 89,687 $ 89,687
UNRESERVED, UNAPPROPRIATED FUND BALANCE $ 1;564,906 . $ : : ~ ',. 1,564,906
ESTIMATED SURPLUS 2003 - 2004 $ 300,000
APPROPRIATED FUND BALANCE 2004 - 2005 0
ESTIMATED, UNRESERVED, UNAPPROPRIATED FUND BALANCE FOR YEAR 2004 - 2005 , , , $ . .:' : ` 1,864,946:...
PERCENT OF THE 2004 - 2005 BUDGET 12.0%
FUND BALANCE SUMMARY
UNAPPROPRIATED
FISCAL YEAR END FUND BALANCE BUDGET % OF THE B UDGET
2005 {Estimated 1;4,906 _ 15;591;492. " ~ ' 12.(K/°
2004 (Budgeted) 1,564,906 13,741,933 11.4%
2003 1,654,593 13,S6S,749 12.2%
2002 2,232,792 ] 2,986,918 17.2%
2001 2,057,91 I 1 1,187,270 18.4%
2000 3,078,326 9,948,036 30.9%
1999 3,345,880 9,765,452 34.3%
1998 3,064,737 8,808,841 34.8%
1997 2,322,409 8,086,964 28.7%
1996 3,523,374 7,838,450 44.9%
1445 2,759,382 7,266,881 38.0%
1994 (,873,742 6,803,799 27.5%
1993 1,328,404 6,573,106 20.2%
1992 1,183,387 6,437,880 18.4%
1991 1,323,519 6,427,938 20.6%
1990 1, 309,281 6, 513,493 20.1
1989 1,229,759 6,079,610 20.2%
1988 971,659 5,744,689 16.9%
1987 895,795 5,019,563 17.8%
1986 999;520 4,381,273 22.8%
14
VILLAGE OF NORTH PALM BEACH
BUDGET YEAR 2004-2005
Unappropriated Fund Balance vs Budget 1993 - 2005
50.0%
18.00 i
45.0% ~
16.00
40.0% ~
14.00
35
0%
. 12.00
30
0%
. 1
25
0% 0.00
.
8
00
20.0% .
15.0% 6.00
10.0% 4.00
5.0%
2
00
.
i
0.0%
0.00
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
i
J
Fiscal Year Budget Fund Balance % of the Budget
1993 6, 571,256 1,328,404 20.2%
Note: P lease see Fund 1994 6,803,799 1,873,742 27.5%
Balance Analysis 1995 7,266,881 2,759,382 38.0%
1996 7,838,450 3,523,374 44.9%
1997 8,086,964 2,322,409 28.7%
1998 8,808,841 3,064,737 34.8%
1999 9,765,452 3,345,880 34.3%
2000 9,948,036 3,078,326 30.9%
2001 13,947,270 2,057,911 14.8%
2002 11,187,270 2,232,792 20.0%
2003 12,986,918 1,654,593 12.7%
(Budgeted) 2004 13,741,933 1,564,906 11.4%
(Estimated) 2005 15,591,492 1,864,906 12.0%
15.59
38 0~ 34.8% 34.3% 12.9 13.7
28.7% 30.9% 11.1
27.5
95
20.2% 8.81 20.0%
7.27 ~ 14.8%
12
7%
-
6.57 .
~' .
°
11.4%
15
VILLAGE OF NORTH PALM BEACH
GENERAL FUND HIGHLIGHTS
BUDGET YEAR 2004 - 2005
EXPENDITURES: AMOUNT
COMMUNITY PLANNING Annexation Consultant $ 15,000
LAW ENFORCEMENT: Purchase (4) Patrol Vehicles $ 112,000
* Purchase (3) Detective Vehicles $ 45,000
* Purchase Logging Recorder with Playback $ 12,000
* Purchase (3) In Car Video Systems $ 18,000
FIRE PREVENTION: Add One Firefighter/EMT ($36,828) Kelly Day Position $ 52,152
* Quintuplet Fire Apparatus Lease $ 56,500
* Replace Fire Chief Car $ 30,000
SANITATION: Replace Packer Truck $ 120,000
STREET MAINTENANCE: Replace One Dump Truck $ 62,000
* Replace All Deficient Catch Basin Grates $ 45,000
* Street Paving $ 200,000
VEHICLE MAINTENANCE: Purchase New Fork-Lift $ 17,000
PARK MAINTENANCE: * Replace Reel Mower $ 14,500
LIBRARY: A/C Unit $ 18,000
RECREATION: * Playground & Outside Equipment $ 26,100
* A/C Unit - (Anchorage Modules) $ 10,000
DEBT SERV{CE: FIVE YEAR FINANCING OF THE FOLLOWING:
* Dump Truck - 62,000
* °°Fark-Lift. 17,000
* ReeLMowei- 14,500
* Fire Chief Car _ 30,000
* New Lb2n (2004 - 2005). 123';500 $ 34,700
REVENUES:
AD VALOREM TAX * Increase Millage to 7.27
16
VILLAGE OF NORTH PALM BEACH
General Fund Revenues -Budget Year 2003 - 2004
By Category
Other Taxes:
2,836,000 18.19%
.icenses >!~ Permits:
690,020 4.43°l0
Intergovernmental:
1,191,795 7.64%
Ad Valo
9,931,7'
urges for Services:
__ -Totat: $15,591,492----------- -_. _ --- ---------------------------_-----
21
675,980 4.34%
es S Forfeits:
14,300 0.54%
Non-Revenue: ~
149,600 0.96°!° Misc.
132,000 0.21%
VILLAGE OF NORTH PALM BEACH
EMPLOYEE SUMMARY
FISCAL YEAR 2004 - 2005
RESERVES
DEPARTMENT EXECUTIVE FULL TIME PART TIME /OTHER TOTAL
GENERAL FUND:
Village Manager 3 1 0 0 4
Finance 2 3 0 0 5
Village Clerk 1 2 0 0 3
Police 4 42 15 10 71
Fire 1 9 0 0 10
Emergency Medical Services 1 12 0 0 13
Public Services Administration 2 5 3 0 10
Facilities Maintenance 0 9 0 0 9
Sanitation 0 22 0 0 22
Street Maintenance 1 10 0 0 11
Vehicle Maintenance 0 3 0 0 3
Park Maintenance 0 8 3 0 11
Library 1 7 7 0 15
Recreation 1 4 7 8 20
Sub Total General Fund: 17 137 35 18 207
COUNTRY CLUB:
Golf Course Maintenance 1 10 3 0 14
Golf ShoplCarts/Driving Range 0 3 17 0 20
Tennis 1 4 1 0 6
Pool 0 1 3 8 12
Country Club Administration 1 1 2 0 4
ClubhouselGrounds 0 1 2 0 3
Sub Total Count Club: 3 20 28 8 59
GRAND TOTAL: 20 157 63 26 266
NORTH PALM BEACH COUNTRY CLUB
ORGANIZATION HART
VILLAGE RESIDENTS
VILLAGE COUNCIL
(5)
COUNTRY CLUB ADVISORY BOARD
(7)
VILLAGE MANAGER
COUNTRY CLUB ADMINISTRATOR
(1 FT)
CONTRACTED VENDORS
POOL
TENNIS
RESTAURANT
GOLF COURSE GOLF SHOP/GOLF CARTS/DRIVING RANGE
(11 FT) (3 FT)
(3PT) (17 PT)
TENNIS
(1 FT)
(4 PT)
(1 CONTRACTOR)
POOL
(1 FT)
(3 PT)
(1 CONTRACTOR)
(8 14-WEEK SEASON)
ADMINSTRATION
(1 FT)
(2 PT)
GROUNDS
(1 FT)
(2 PT)
FT =Full Time
PT =Part Time
183
NORTH PALM BEACH COUNTRY CLUB
SUMMARY OF REVENUE AND EXPENSES
RI I11[;FT YF~R ~Md _ 2005
2004 2005 2005 2005
2001 2002 2003 BUDGET 2004 REQUEST VM CCAB 2005
ACTUAL ACTUAL ACTUAL REVISED ANTICIPATED (DEPT.) REVIEW REVIEW FINAL INCREASE
Revenues:
Golf Course 1,130,393 1,255,947 1,316,119 1,428,600 1,369,000 1,430,350 1,427,650 1,427,650 1,462,650 2.38%
Memberships 712;888 701,152 653,392 719,300 641,800 717,624 679,356 679,356 666,956 -100.00%
Driving Range 156,206 173,633 207,119 260,000 245,000 260,000 245,000 245,000 245,000 -5.77%
Golf Shop Merch. & Etc. 110,932 104,363 105,139 110,900 109,600 114,100 116,400 116,400 120,400 8.57%
Tennis 108,233 85,652 93,687 112,300 95,000 108,500 108,500 108,500 108,500 -3.38%
Pool 129,083 118,592 125,557 142,400 145,450 145,400 145,400 145,400 146,800 3.09%
Food & Beverage 70,959 77,698 70,463 75,000 75,000 75,000 75,000 75,000 75,000 0.00%
Misc. Revenues 106,341 42,271 55,374 44,196 40,026 20,200 1,520,200 1,520,476 119,976 171.46%
Total: 2,525,034 2,559,309 2,626,850 2,892,696 2,720,876 2,871,174 4,317,506 4,317,782 2,945,282 1.82°i°
Expenses:
Golf Course Maint. 831,587 909,580 867,912 1,041,632 1,027,978 1,059,643 2,472,017 2,472,017 986,617 -5.28%
Golf Shop/Carts/D.Range 546,222 514,917 524,748 554,627 579,643 597,600 561,017 559,287 563,128 1.53%
Tennis 108,236 119,450 109,060 122,327 124,565 158,139 162,952 123,252 121,556 -0.63%
Pool 221,311 188,216 237,403 200,709 204,643 243,790 221,540 221,580 221,580 10.40%
Food & Beverage 39,991 38,299 44,248 42,177 ° 41,050 26,700 26,700 30,700 26,700 -36.70%
Administration 244,913 267,440 274,431 314,542 308,493 298,990 195,232 197,898 216,898 -31.04%
Clubhouse/Grounds 175,302 175,940 177,737 175,782 171,108 176,045 146,907 167,295 169,245 -3.72%
Insurance 35,721 35,087 35,389 50,000 50,000 57,500 57,500 57,500 57,500 . 15.00%
Debt Service 229,587 161,548 160,815 165,000 160,000 80,000 164,000 164,000 104,000 -36.97%
Reserves 101,405 135,257 220,749 225,900 356,475 365,000 315,853 324,253 478,058 111.62%
Total: 2,534,275 2,545,734 2,652,492 2,892,696 3,023,955 3,063,407 4,323,718 4,317,782 2,945,282 1.82%
Rev. over (under) Exps: (9,241) 13,575 (25,642) 0 (303,079) (192,233) (6,212) 0 0
184
~; = -- -
NORTH PALM BEACH COUNTRY CLUB
Revenues -Budget Year 2003 - 2004
By Department
Driving Range: 245,000
8.32%
Golf Course: 1,4
49.66%
Total: $2,945,282
mberships: 666,956
22.64%
tis:
500
3%
188
Golf Shop: 146,800
Misc: Food 8 Bev: 120,400 4.98%
119,976 75,000 4.09%
4.07% 2.55%
NORTH PALM BEACH COUNTRY CLUB
EXPENSES BY DEPARTMENT
BUDGET YEAR 2004 - 2005
NON-OPERATING % OF TOTAL
DEPARTMENT PERSONNEL OPERATING CAPITAL DEBT SERVICE TOTAL BUDGET
Golf Course Maintenance
Golf Shop/Carts/Driving Range
Tennis
Pool
Food & Beverage
Administration 58S,67S
338,018
65,134
103,973
0
142,948 300,942
225,110
56,422
97,607
26,700
73,950 100,000
0
0
20,000
0
0 0
0
0
0
0
0 986,617
563,128
121,556
221,580
26,700
216,898 33.50%
19.12%
4.13%
7.52%
0.91%
7.36%
ClubhouselGrounds 95,039 74,206 0 0 169,245 5.75%
Insurance
Debt Service
Reserve 0
0
0 57,500
0
0 0
0
0 0
104,000
478,058 57,500
104,000
478,OS8 1.95%
3.53%
16.23%
TOTAL: 1,330,786 912,437 120,000 582,058 2,945,282 100.00%
PERCENT OF TOTAL BUDGET: 45.18% 30.98% 4.07% 19.76% 100.00%
~sg
NORTH PALM BEACH COUNTRY CLUB
Expenditures -Budget Year 2003- 2004
By Department
Reserve: 478,058
16.23%
Debt Service: 10d,001
3.53%
Insurance: 57,500
1.95%
ClubhouselGrounds: 169,245
5.75%
Adm i nstrati on: 216,898
7.36%
Food & Beverage:
0.91
Golf Course Maintenance:
986,617
33.50%
Shop/Carts/Driving Range:
563,128
19.12%
Non-Operating Debt Service:
582,058
19.76%
Capital: 120,000
4.0T%
Operating: 912,437
30.98°l°
By Function
Total: $2,945,282
Personnel: 1,330,786
°,.18%
190
Pool: 221,580
7.52% Tennis: 121,556
4.13%
~
i VILLAGE OF NORTH PALM BEACH COUNTRY CLUB
RATES 8~ FEES SCHEDULE
BUDGET YEAR 2004 - 2005
2004-2005 2003-2004 2004-2005 2003-2004
,GOLF COTIR$E PUUL RESIDENT Family 419.00 419.00
MP.mbefship: RESIDENT Family $1,717.00 $1,717.00 Single 28L00 281.00
Single 1,045.00 1,045.00 Junior 105.00 105.00
Junior 100.00 100.00 Masters 128.00 128.00
NON-RESIDENT Family 2,868.00 2,868.00 NON-RESIDENT Family 524.00 524.00
Single 1,716.00 1,716.00 Single 354.00 354.00
Junior 1D0.00 100.00 Junior 126.00 126.00
Masters 175.00 175.00
CORPORATE 5,600.00 5,600.00
Greens Fee: RESIDENT
Novemberl5th -December 31st IS Holes 22.00 22.00 SUMMER M'BRSHIP RESIDENT Family 275.00 275.00
9 Holes 14.00 1a.oo Memorial Day -Labor Day Single 190.00 190.00
January 1st -April ISth I8 Holes 26.00 26.00 Junior 75.00 75.00
9 Holes 16.00 16.00 NON-RESIDENT Family 357.00 357.00
May 1st -October 31st 18 Holes 18.00 18.00 Single 238.00 238.00
9 Holes 11.00 11.00 Junior 90.00 90.00
Junior (Year Round) I8 Holes 8.50 8.50 WINTER M'BRSHIP RESIDENT Family 0.00 0.00
9 Holes 5.50 5.5o Nov. I st -April 30th Single 0.00 0.00
NON-RESIDENT NON-RESIDENT Family 0.00 0.00
November ISth -December 31st I8 Holes 41.00 4L00 Single 0.00 0.00
9 Holes 25.00 25.00 DAILY FEES Adults (Resident) 4.00 4.00
January 1st -April I S th IS Holes 46.00 46.00 Adults (Non-Resident) 7.00 7.00
9 Holes 27.50 27.50 Juniors (4-17 Yrs.) 3.00 3.00
May 1st -October 31st I S Holes 24.00 24.00 Juniors (Under 3 Yrs.) 1.00 1.00
9 Holes 14.00 14.00 Summer Day Camp 3.00 3.00
Junior (Year Round) 18 Holes 11.00 11.00 College Training (Per Person) 7.00 7.00
9 Holes 8.50 8.50 POOL RENTAL Private parties - $1.50 per person
GUEST OF A MEMBER: minimum $200.00 200.00 200.00
November ISth -December 31st 18 Holes 31.50 31.50 + Lifeguard -per hour 15.00 15.00
January 1st -April 15th IS Holes 35.50 35.50 TENNIS ~ RESIDENT • Family 440.00 440.00
November 15th - December 31st 9 Holes 19.50 19.50 'Single 340.00 340.00
January 1st-April IStlt 9 Holes 22.00 22.00 Junior SS.00 55.00
Cart Rental: MEMBER/ 18 Holes 18.00/Person 18.00/Person NON-RESIDENT • Family 588.00 588.00
RESIDENT 9 Holes 10.00(Person 10.00/Person "Single 440.00 440.00
NON-MEMBER/ 18 Holes 21.00/Person 21.00/Person Junior 83.00 83.00
NON-RESIDENT 9 Holes 13.00/Person 13.00/Person SUMMER M'BRSHIP RESIDENT Family 173.00 173.00
Walking Fee: 1g Holes 5.00/Person S.OOfPerson May )St -Sep[. 30[t Single 115.00 115.00
9 Holes 3.00/Person 3.00/Person N'ON-RESIDENT Family 208.00 208.00
HANDICAP SERVICE Member 9.50 9.50 Single 139.00 139.00
Non -member 25.00 25.00 DAILY FEES Resident Adult & Guest oCMbr. 8.00 8.00
CHARITY CARDS 26.00/Person 26.00/Person Non-resident 10.00 10.00
WINTER SPECIAL{ARer1:00pm) 39.99/Person 39.00/Person Juniors 3.00 3.00
November 75th -. April 14th
SUMMER SPEC. (Incldg Lunch) Apr.ls to Nnv.14 30.00/Person 30.00/Person
SUMMER SPEC. (A[ter 1i00pmyApr.15 [o Nov.1d 19.99/Person 19.99/Person SGCIAL
Driving Range: HARM-UP BUCKET 3.00 3.00 RESIDENT -NON RESIDENT 100.00 100.00
(varies for promotions SM. BUCKET 5.00 5.00 CORPORATE 250.00 250.00
& specials) MED. BUCFiET 8.00 8.00 JUNIOR 21.00 2].00
LG. BUCKET 10.00 10.00
Ba Rm. Stora e: too.oo 100.00
191