Attachment 3
Town of Atherton Factor Table FY 2025/26 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 General Fund 101 Factor-Property 0.045 0.045 0.055 0.055 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.040 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
Revised
Budget
Account Description Actual Actual Actual Actual Actual 5-Year Projection 2024-2025
2019-20 2020-21 2021-22 2022-23 2023-24 FY 2025/26 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 Revenues
101-00-40001-000 Secured 9,269,350 9,834,557 10,480,500 13,617,435 14,230,219 15,012,881 15,838,590 101-00-40002-000 Unsecured 455,718 437.101 410,649 559,240 584,406 616,548 650,458 101-00-40004-000 SB 813 Redemption (supplementa 244,902 324,085 328,318 362,908 379,238 400,097 422,102 101-00-40006-000 Property Tax In Lieu of VLF 1,196,646 751,425 1,264,027 1,835,239 1,917,825 2,023,305 2,134.587 101-00-40010-000 Unsecured SB813 Redemp/Suppl 565 669 770,970 805,663 896,723 101-00-42005-000 Property Transfer Tax 444,416 702,515 748,980 849,975 Total Property Taxes 11.611,597 12,050,352 13,232,475 17,145,791 17,917,352 18,902,806 19,942,460 101-00-41001-000 Sales & Use Tax General 260,617 128,929 196,263 402,900 410,958 419,177 427,561 101-00-41002-040 Prop 172 Sales Tax for Police 92,773 98,406 108,747 124,848 127,345 129,892 132,490 Total Sales Taxes 353,389 227,335 305,011 527,748 538,303 549,069 560,050 102.9% 64.3% 134.2% 102.0% 102.0% 102.0% 102.0%
255,629 266,694 262,941 317,220 321,978 325,198 328,450 149,353 167,916 169,099 195,840 198,778 200,765 202,773 351,889 341,303 434,648 237,096 251,322 266,402 279,645 192,511 132,467 102,734 154,020 156,330 157,894 159,473 908,381 969,422 904.176 928,408 950,259 970,340
112.6% 98.5% 106.79 109.79 91.5% 81.4 102.7% 102.4% 102.1% 101-00-40005-000 Homeowners Exemption 34,012 33,785 34,008 33,988 33,443 1,78 42,622 43,475 44,344 101-00-40007-000 Motor Veh. Lic Fees (MVLF) 5,596 5,157 7,988 7,156 8,623 5,916 6,034 6,155 6,278 Total Intergovernmental 39,608 38,942 41,996 41,143 42,066 47.702 48,656 49,630 50,622 104.0% 98.3% 107.8% 98.0% 102.2% 102.0% 102.0% 102.0%
101-00-43001-000 Business Licenses 261,350 264,162 253,779 269,739 279,184 295,800 300,237 303239 306,272 290,000
Total Business License Tax 261,350 264,162 253,779 269,739 279,184 290,000 295,800 300,237 303,239 306,272 114.8% 101.1% 96.1%| 106.3% 103.9% 102.0% 101.5%| 101.0% 101.0% 101-00-47001-000 Home Occupation Permit 300 200 300 729101 312 321 331 338 344 300
101-00-47019-020 Zoning & Plan Tong Planning Revenue 219,237 231.510 288,979 321,042 338,774 550,000 520,000 620,000 638,600 651,372 664,399 219,537 231,710 289,279 321,042 346,190 550,300 520,312 620,321 638,931 651,710 664,744 114.7% 105.5% 124.8% 111.0% 107.8% 159.0% 94.6% 119.2% 103.0% 102.0% 102.0% Attachment 3
Town of Atherton Factor Table FY 2025/26 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 General Fund 101 Factor-Property 0.045 0.045 0.055 0.055 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.040 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0005 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0,040
Planning 0.030 0.030 0.030 0.030 0.030
Revised
Actual Actual Actual Budget
Account Description Actual Actual 5-Year Projection
2024-2025
2019-20 2020-21 2021-22 2022-23 2023-24 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 101-00-47002-025 Building Permit Fee 832,533 1,185,419 1,141,371 961,859 1,011,290 1,599,944 1,647.943 1,680,902 1,714,520 101-00-47004-025 Grading & Drainage 59,128 80,054 59,281 60,562 101,790 155,538 160,204 163,408 166,677 101-00-47021-025 Plan Check Fee 386,144 438,926 408,671 389,786 429,353 578,876 596,243 608,168 620,331 101-00-47030-025 Tree Removal Plan Check 47,129 61,540 61,043 84,574 107,891 173,620 178,829 182,405 186,053 101-00-47050-025 Penalty No Building Permit 5,509 31,894 10,394 10,207 4,954 12,000 10,000 10,000 10,000 Total Building Revenue 1,330,443 1,797,832 1.680,760 1,506.988 1.655.279 2,519,979 2,593,219 2,644,883 2,697,581
83.4% 135.1% 93.5% 89.7% 109.8%|#| 104.0% 103.0% 102.9% 102.0% 102.0% 101-00-44001-040 Municipal & Vehicle Code Fines 4,335 1,822 6,331 8,944 5,364 6,346 6,473 6,603 6,735 6,870 101-00-44002-040 Other Fines & Forfeiture (County) 30,459 44,118 55,349 56,449 64,883 59,428 60,616 61,829 63,065 101-00-45007-040 POST Reimb 32,571 9,127 10,292 26,145 25,027 18,359 18,726 19,101 19,483 101-00-47005-040 Other Licenses & Permit 6,297 3,255 6,431 2,382 5,885 4,307 4,394 4,481 4,571 4,663 101-00-47009-040 Photocopy Fee 212 204 130 184 154 150 153 156 159 162 166 101-00-47011-040 Alarm Sign Fees 1,400 1,440 2,660 1,280 1,982 1,632 1,665 1,698 1,732 1,767 101-00-47012-040 Vehicle Release 2,176 2,498 473 1,071 1,020 1,040 1,061 1,082 1,104 101-00-47013-040 Police Report 15 93 :
101-00-47014-040 Fingerprinting Fee 160
101-00-47016-040 Special Service Fee 2,742 8,788 9,797 16,646 10,200 10,612 10,824 11,262 101-00-47046-040 Alarm Permit Fee 20,141 5,100 5,100 48,350 120,00 100,000 100,000 100,000 100,000 32,700 8,100 20000 11,132 11,355
306 306 202,000 204,000 204,000 204000
2,620 386 657 132 100.000
101-00-48505-040 SRO Reimburse Total Police Revenuel 75,000 100,000 100,000 100,000 100,000 100,000 176,519 67,934 131,110 162,541 466,355 535,361 517,259 519,524 521,835 524,191
97.0% 38.5% 193.0% 124.0% 286.9% 114.8% 2000% 100.4 100.4 100.5 101-00-45016-058 DOC-Cal Recylce Grant 5,000 5,000 5,000 80,000 5,000 5,000 5,000 5,000 101-00-45019-050 ABAG Grant 20,000
101-00-4021050 Engroad man Rombersomen 35,700 35,700 35,700 35,700 35,700 35,700 35,700 35,700 424,393 654,992 591,210 422,281 467,571 624,000 668,429 688,482 702.251 716,296 01-00-47052-050 Chargepoint Charging Stations 1,748 5,307 Total DPW Revenue 432,252 695,692 631.910 464,730 572,878 664,700 709,129 729,182 742,951 756,996 Attachment 3
Town of Atherton Factor Table FY 2027/28 FY 2029/30
FY 2025/26 2026/27 FY 2028/29
General Fund 101 Factor-Property 0.045 0.045 0.055 0.055 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.040 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 n na0 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
Revised
Actual Actual Actual Actual Budget
Account Description Actual ( 5-Year Projection
2024-2025
2019-20 2020-21 2021-22 2022-23 2023-24 FY 2025/26 2026/27 FY 2027/28 FY 2028/29 FY 2029/30
65.7% 160.9% 90.8% 73.5% 123.3%|| 116.0% 103.89 102.8% 101.9% 101.9% 101-00-47022-058 Social Fees 14,581 34,300 45,700 47,786 48,264 48,747 101-00-47025-058 Class Fees 9,963 15,300 15,998 16,158 16,320 101-00-47028-058 Weddings 19,573 800 5,000 5,228 5,281 5,333 101-00-47029-058 Park Day Use Fee 11,288 11,220 19,000 19,867 20,066 20,267 101-00-47033-058 Catering Service Fee 5,178
101-00-47039-058 Park Rev-Admin 30% Non-Resident ••
101-00-47040-058 Park Rev-Admin 15% Resident
88,881 89,769
Total Park Program Revenue 61,462 85,000 90,667
34.9% 138.3% 101.0% 101.0% 101.0%
101-00-44003-000 Heritage Tree Damage Fee 60,900 42,000 44,571 45,462 46,371 101-00-40004-000 C & D Deposit Forfeited 1,022,800 500,000 500,000 500,000 500,000 101-00-45016-000 DOC Grant
101-00-45019-000 Grant 65,000
101-00-45020-000 Other Reimbursements 31,501
101-00-47005-000 Other Licenses & Permit 6,141
101-00-47005-012 2,100 1,800 1,350 1,500 1,500 1,500 1,500 Other Licenses & Permit 1,500 1,500
37|
36,442 32,159 49,917 50,000 51,000 52,020 53,060 54,122 55,204 10,300 113,100 71,800 90,000 91,800 93,636 95,509 97,419 99,367 2,025 1,725 1,763 2,200 2,244 2,289 2,335 2,381 2,429
101-00-47045-000 101-0-47085-050 Drars anplication Fee 250 380 7.928 395 403 411 420 7,770 8,084 8,246 8,410 8,579
570,793 (89,438) (518,658) 323,053 1,044,261 300,000 306,000 312,120 318,362 324,730 331,224 56,390 64,663 67,896 70,775 73,606 74,816 77,808 80,920 84,157 87,523 91,024 73,303 41,668 67,154 53,420 56,617 55,000 56,100 56,942 57,511 58,086 58,667
2.628 1,690 1,852 1,628 1,020 1,040 1,061 1,082 1,104
2.130 1,000
101-04802000 satangous homoes 1,000 2,250 3,718
10,164 45,027 7.747 8,098 3,520 3,590 3,644 3,681 3,755 101-0-4850-00 eliamen cas 115,600
4,619 13.423 28,721 4,396
Total Misc. Revenues 8,638,723 1,304,142 527,064 1,550,092 2,430,929 1,308,786 1.142.2151 1,156,287 1,170,396 1,184,845 1,199,644 520.2% 15.1% 40.4% 294.1% 156.8% 53.8%l 87.3% 101.2% 101.2% Total Operating Revenues] 24,168,488 17,642,085 18,227,196 20,098,982 21,742,746 23,547,065 24,322,074 25,343,932 26,495,134| 27,665,737| 28,893,771 Attachment 3
Town of Atherton Factor Table FY 2025/26 2026/21 FY 2027/28 FY 2028/29 FY 2029/30 General Fund 101 Factor-Property 0.045 0.045 0.055 0.055 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.040 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.010 0.010 0.010
0005
Salary+Benefits 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
Revised
Actual Actual Actual Budget
Account Description Actual Actual 5-Year Projection
2024-2025
2019-20 2020-21 2021-22 2022-23 2023-24 FY 2025/26 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 Expenditures FY 2024/25 FY 2025/26 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24
City Council Department 27,116 50,108 48,972 58,211 47,050 66,615 69,613 72,745 75,291 77,550 79,877 Administration Department 875,808 854,155 1,086,144 1,362,821 1,340,399 1,430,943 1,364,141 1,420,891 1,470,622 1,514,741 1,560,183 City Attorney Department 388,662 252,020 242,338 282,725 300,358| 310.000 323,950 338,528 350,376 360,88 371,714 Finance Department 768,780 805,458 835,390 842.674 837.421 882,763 862.307 898,221 929,225 57,10 985,815 (Bating Departent 296,502 453,479 402,922 937,248 1,668,164 1,426,970 1,169,050 1,000,813 1,040,845 1,082,479 1,125,778 1,095,558 1,331,719 1,284,442 1,171,569 1,268,278 1,735,066 1,596,088 1,659.932 1,725,140 1,791,685 1,860,818 Inter-dept 892,801 800,379 816,792 942,222 992,573 1,172,460 1,843,330 1.942,356 2.023,168 2,137.017 2,188,216 Police Department 7.621,569 8.309,741 14,055,499 9.021,928 9,788,573 10,464,871 10.650.952 11,143,250 11,575,784 12.065,547 12,412,453 Public Works Department (adi) 1,666,529 1,641,026 1,881,250 2,221,437 2,605,944 3,713,887 3,643,755 3,803,932 3,937,069 4,055,181 4,170,205 Total Operating Expenditures 13.633,325 14,498,085 20,653,749 16,840,834 18,848,759 21,203,575 21,523,185 22,280,667 23,127,521 2204210 24,755,059 -18.5% 112.5% 103.8% 103.0%
Excess (Deficiency) of Revenues
Over Expenditures 10,535,163 3,144,001 (2,426,554) 3,258,148 2,893,987 2,343,490 2,798,889 3,063,266 3,367,613 3,623,547 4,138,712 Other Financing Sources/(Uses)
Trsfr in/(out) CIP (1,350,000)| (3,340,000) (5,890,000) (4,450,000) (4,800,000) (3,990,000) (5,590,000) 5,340,000 6,500,000 ERAF 1.784,091 1,863,658 2,488,713 2, 339,065 2,663.605 2,771,578 2,500,000 2,500,000 2,500,000 ,500,001 2,500,00 COVID-AMERICA RESCUE PLAN 1,707,322
Bayfront Canal Leaseback Funds 1,350,000
Trsfr in/(out) Workers Compensation (110,000)
(837,930)) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) (861,871) Transfer out Const.406-COP Funds (1,551, 164) (5,965,635) (3,640,557) (1,189,037) Trsfr in/(out) Facilities Construction Fd (6,192,783)| (8,924,190) (6,069,856) (13,864,098) (306,393) (3,051,8441 (4,088,267) (2,540,293) (3,161,871) (2.351,871) (3,951,871)) 3,701,8711 (4,861,871) -417.5% 228.4% 2.2% 996.1% 134.0% 83.2% 124.5% 74.4% 168.0% 93.7% 131.39 Attachment 3
Town of Atherton Factor Table FY 2025/26 2026/27 FY 2027128 FY 2028129 FY 2029/30 General Fund 101 Factor-Property 0.045 0.045 0.055 0.055 0.055 Revenue & Expenditures 5-Yr Proj Factor-Building 0.040 0.030 0.030 0.020 0.020 Factor-Oth-Low 0.020 0.020 0.020 0.020 0.020
Factor-Oth-High 0.020 0.015 0.010 0.010 0.010
Salary+Benefits 0.040 0.040 0.040 0.040
Other Admin 0.040 0.040 0.040 0.040 0.040
Planning 0.030 0.030 0.030 0.030 0.030
Revised
Actual Actual Actual Actual Budget
Account Description Actual 5-Year Projection
2024-2025
2019-20 2020-21 2021-22 2022-23 2023-24 FY 2025/26 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 Incr/(Decr) of Bldg Dept Operating Reserve
Incr/(Decr) of General Fund Reserve 4,465,308 (10,720,097) (2,732,947) 206,304 1,194,279) (196,803) (362,982) 684,25 (78,324) Net Change in Fund Balance 206,304 (1.194,279) 771335 584,258 (723,158 4,465,308 (10,720,097) (2,732,947) (196,803) 362,982 (78,324) ginning Fund Balan 22,573,069 27,038,377 16,318,280 13,585,333 13.791.637 12,597,358 12,400,555 12.037,573 12,748,968 12,164,710 12,086.386 ding Fund Balan 27,038,377 16,318,280 13,585,333 13,791.637 12,597,358 12,400,555 12,037,573 12,748,968 12,164,710 12,086,386 11,363,227
89.9% 97.1% 105.9% 95.4% 99.4% 94.0%
Fund Balance Schedule
Building Reserve 505,000
15% Emergency Reserve 2,044,999 2,174,713 3,098,062 2,526,125 2,827,314 3,180,536 3.228,478 3,342,100 3,469,128 3,606,329 3,713,259 15% Reserve 2,726,665 2,899,617 3,098,062 2,526,125 2,827,314 3,180,536 3,228,478 3,342,100 3,469,128 3,606,329 3,713,259 Available Fund Balance 21.761,713 1,243,950 7,389,209 8,739,387 6,942,731 6,039,483 5,580,618 6.064,768 5,226,453 4,873,729 3,936,710 Ending Fund Balance 27,038,377 16,318,28 13,585,333 13,791,637 12,597,358 12,400,555 12,037,573 12,748,968 12,164,710 12,086,386 11,363,227
89.9% 97.1% 105.9% 99.4%