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Home My WebLink About09 - Sept 2025 Monthly Financial ReportVILLAGE OAK BROOKOF MONTHLY FINANCIAL REPORTS SEPTEMBER 2025 Estimated YTD YTD Net Fund Ending YTD YTD Increase Fund Balance Governmental Funds Revenues Expenditures (Decrease)(Deficit) General Fund (Major Fund)26,034,195$ 22,507,712$ 3,526,483$ 46,903,960$ Main operating fund of the Village. Hotel Fund (Major Fund)1,858,440$ 1,086,789$ 771,651$ 6,118,265$ Collects and spends resources from the 3% hotel/motel tax. Motor Fuel Tax Fund 342,653$ 72,635$ 270,018$ 2,662,235$ Collects and spends resources from the State motor fuel tax. Infrastructure Fund (Major Fund)7,935,424$ 2,296,751$ 5,638,673$ 20,063,180$ Accounts for construction and maintenance of roadways, drainage, and safety path systems. Enterprise Funds Water Fund (Major Fund)9,395,483$ 7,752,568$ 1,642,916$ 23,561,558$ Collects user fees for the distribution of water and maintenance of infrastructure. Sports Core Fund (Major Fund)5,054,595$ 3,767,350$ 1,287,244$ 4,191,133$ Accounts for revenues and expenses relating to administration, programs, food and beverage operations, and golf course. Internal Service Funds Insurance Fund 2,235,732$ 2,346,917$ (111,186)$ 286,444$ Accounts for the Village's health insurance costs and the related contributions from the Village, employees, retirees, and other agencies. Garage Fund 665,969$ 628,592$ 37,377$ 481,040$ Accounts for the maintenance of the Village's vehicle fleet and the related departmental reimbursements. Equipment Replacement Fund 1,069,610$ 489,471$ 580,139$ 4,197,824$ Accounts for the replacement of the Village's vehicle fleet and the related departmental contributions. Further information on the Village's major funds (as indicated above) can be found on the proceeding pages. Executive Summary on Village Funds Through September 30, 2025 9/30/25 9/30/25 9/30/24 9/30/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Sales Tax 13,141,681$ 15,759,115 12,937,500$ 121.8%17,250,000$ 2,617,434$ State Income Tax 1,070,610 1,143,052 975,000 117.2%1,300,000 72,442 Replacement Tax 420,168 281,108 412,500 68.1%550,000 (139,059) Road & Bridge Tax 21,914 33,257 26,250 126.7%35,000 11,343 Local Use Tax 232,854 109,208 239,250 45.6%319,000 (123,646) Cannabis Use Tax 9,963 9,611 9,375 102.5%12,500 (351) Grants 168,440 20,224 128,340 15.8%171,120 (148,216) Utility/Telecom. Tax 2,341,224 2,404,582 2,812,500 85.5%3,750,000 63,358 Licenses and Permits 1,738,499 2,369,493 2,369,493 100.0%2,747,560 630,994 Charges for Services 3,270,290 904,600 904,600 100.0%2,738,050 (2,365,690) Investment Interest 1,327,395 1,062,292 750,000 141.6%1,000,000 (265,103) Miscellaneous Income 630,381 429,361 454,666 94.4%606,221 (201,020) Total Operating Revenues 24,373,418$ 24,525,903$ 22,019,474$ 111.4%30,479,451$ 152,486$ OPERATING EXPENDITURES Personnel 15,737,023$ 16,788,387$ 17,840,444$ 94.1%23,787,259$ 1,051,364$ Materials and Supplies 423,096 347,382 517,090 67.2%689,454 (75,714)$ Operation and Contract 4,116,388 4,481,422 5,484,392 81.7%7,312,523 365,033$ Other Expenditures 6,356 22,977 7,425 309.5%9,900 16,621$ Capital Outlay 263,955 867,544 459,431 188.8%612,575 603,589$ Total Operating Expenditures 20,546,819$ 22,507,712$ 24,308,783$ 92.6%32,411,711$ 1,960,894$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 3,826,599$ 2,018,191$ (2,289,310)$ -88.2%(1,932,260)$ (1,808,408)$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Transfers Out N/A - Reimbursements From Other Funds 656,955 1,508,292 1,508,297 100.0%2,011,062 851,337 Reimbursements To Other Funds - - - N/A - - Sports Core Loan N/A - - Total Interfund Transactions 656,955$ 1,508,292$ 1,508,297$ 100.0%2,011,062$ 851,337$ NET FUND INCREASE (DECREASE)4,483,554$ 3,526,483$ (781,013)$ 78,802$ (957,071)$ *Includes the collection of Income Tax, Use Tax, Road & Bridge Tax, Personal Property Replacement Tax, and Cannabis Use Tax. Village of Oak Brook General Fund Financial Update For the Period Ending September 30, 2025 9/30/25 9/30/25 9/30/24 9/30/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Hotel Tax 1,197,355$ 1,229,353$ 1,050,000$ 117.1%1,400,000$ 31,998$ Investment Interest 136,979 147,719 45,000 328.3%60,000 10,741 Loan Interest 1,000 - - N/A - (1,000) Miscellaneous - 481,368 378,375 504,500 481,368 Total Operating Revenues 1,335,334$ 1,858,440$ 1,473,375$ 126.1%1,964,500$ 523,106$ EXPENDITURES Personnel 30,125$ 99,906$ 105,651$ 140,868$ -$ Operation and Contract (15,755) 696,781 731,974 0.95 975,965 712,535.68 Capital Outlay 5,324 135,762 445,313 30.5%593,750 130,437 Total Expenditures 19,694$ 932,448$ 1,177,286$ 79.2%1,710,583$ 842,973$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 1,315,639$ 925,992$ 190,437$ 486.2%253,917$ (319,867)$ INTERFUND TRANSACTIONS Transfer Out -$ -$ -$ N/A -$ -$ Reimbursements to Other Funds (182,934) (154,341) (154,343) 100.0%(205,791) 28,593 Total Interfund Transactions (182,934)$ (154,341)$ (154,343)$ 100.0%(205,791)$ 28,593$ NET FUND INCREASE (DECREASE)1,132,705$ 771,651$ 36,094$ 48,126$ (291,274)$ Note - Expenditures are recorded in program 171. Village of Oak Brook Hotel Tax Fund Financial Update For the Period Ending September 30, 2025 9/30/25 9/30/25 9/30/24 9/30/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Non-Home Rule Sales Tax 5,714,383$ 6,827,550$ 5,246,250$ 130.1%6,995,000$ 1,113,166$ Charges for Services - - - N/A - -$ Investment Interest 611,165 600,766 300,000 200.3%400,000 (10,399) Grants - 507,108 - N/A - 507,108 Miscellaneous 2,395 - - N/A - (2,395) Total Operating Revenues 6,327,944$ 7,935,424$ 5,546,250$ 143.1%7,395,000$ 1,607,480$ OPERATING EXPENDITURES Personnel 12,065$ 13,466$ -$ N/A -$ 1,401$ Materials and Supplies 21,469 38,694 35,850 107.9%47,800 17,224 Operation and Contract 955,969 763,457 1,716,160 44.5%2,288,213 (192,511) Other Expenditures - - - N/A - Capital Outlay 461,740 954,706 3,383,381 28.2%4,511,174 492,966 Total Operating Expenditures 1,451,243$ 1,770,323$ 5,135,391$ 34.5%6,847,187$ 319,080$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 4,876,701$ 6,165,101$ 410,859$ 1500.5%547,813$ 1,288,400$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Reimbursements From Other Funds - - 150,000 0.0%200,000 - Reimbursements To Other Funds (24,003) (526,428) (526,430) 100.0%(701,906) (502,425) Total Interfund Transactions (24,003)$ (526,428)$ (376,430)$ 139.8%(501,906)$ (502,425)$ NET FUND INCREASE (DECREASE)4,852,698$ 5,638,673$ 34,430$ 45,907$ 785,975$ Village of Oak Brook Infrastructure Fund Financial Update For the Period Ending September 30, 2025 9/30/25 9/30/25 9/30/24 9/30/25 YTD % of YTD 2025 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Plan Review Fees 1,352$ 1,800$ 394$ 457.1%525$ 448$ Building/Inspection Fees - - 1,125 0.0%1,500 - Water Sales 8,046,073 8,220,404 8,481,897 96.9%11,309,195 174,331 Unmetered Sales 51,832 50,305 45,000 111.8%60,000 (1,527) Water Connection Fees 65,090 72,910 55,500 131.4%74,000 7,820 Fire Service Charge - - - N/A - - Meter Charges 11,720 27,663 11,250 245.9%15,000 15,943 Special Services 15,054 31,852 11,250 283.1%15,000 16,798 Investment Interest 997,463 884,337 525,000 168.4%700,000 (113,126) Proceeds from Property Sale 1,090,855 - - N/A - (1,090,855) Miscellaneous 88,978 106,213 56,250 188.8%75,000 17,235 Total Operating Revenues 10,368,416$ 9,395,483$ 9,187,665$ 102.3%12,250,220$ (972,933)$ OPERATING EXPENDITURES Personnel 447,267$ 430,737$ 492,957$ 87.4%657,277$ (16,530)$ Materials and Supplies 78,094 96,643 89,753 107.7%119,671 18,549 Operation and Contract 5,087,271 4,128,014 5,177,669 79.7%6,903,559 (959,258) Capital Outlay 3,205,663 2,655,265 5,815,643 45.7%7,754,190 (550,398) Total Expenditures 8,818,295$ 7,310,659$ 11,576,022$ 63.2%15,434,696$ (1,507,636)$ Surplus (Deficit) of Revenues Over Expenditures 1,550,121$ 2,084,825$ (2,388,357)$ -87.3%(3,184,476)$ 534,704$ INTERFUND TRANSACTIONS Reimbursements To Other Funds (327,663)$ (441,909)$ (441,902)$ 100.0%(589,202)$ (114,246)$ Total Interfund Transactions (327,663)$ (441,909)$ (441,902)$ 100.0%(589,202)$ (114,246)$ Fund Increase/(Decrease) - Budgetary Basis 1,222,458$ 1,642,916$ (2,830,258)$ (3,773,678)$ 420,458$ *Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Water Fund Financial Update For the Period Ending September 30, 2025 Village of Oak Brook Monthly Operating Statement Sports Core Fund Consolidated Presentation For the Period Ending September 30, 2025 9/30/25 9/30/25 9/30/25 YTD % of YTD 2025 9/30/24 Difference B&T Recreation Field Clubhouse Golf YTD Amended Amended Adopted YTD Prior Operations Operations Operations Club Total Budget Budget Budget Total Year OPERATING REVENUES Memberships 587,239$ -$ -$ 358,600$ 945,839$ 719,705$ 131.4%959,607$ 824,618$ 121,222$ Greens Fees - - - 1,602,326 1,602,326 1,399,493 114.5%1,865,990 1,520,067 82,259 Pro Shop Sales - - - 161,306 161,306 135,000 119.5%180,000 141,009 20,297 Golf Lessons - - - 121,835 121,835 33,750 361.0%45,000 35,245 86,590 Driving Range Fees - - - 653,257 653,257 496,037 131.7%661,382 493,359 159,898 Golf Surcharge - - - 207,158 207,158 168,750 122.8%225,000 200,077 7,081 Rentals - 116,261 156,669 605,733 878,662 826,500 106.3%1,102,000 830,813 47,850 Programs/User Fees 133,070 - - - 133,070 154,350 86.2%205,800 136,162 (3,092) Food Sales 64,257 - - 72,943 137,200 43,335 316.6%57,780 73,697 63,503 Beverage Sales 37,353 - - 884 38,237 59,160 64.6%78,880 - 38,237 Grants - - - - - - N/A - - - Other Revenue 112,392 - - 33,307 145,699 73,500 198.2%98,000 103,519 42,180 Total Operating Revenues 934,310$ 116,261$ 156,669$ 3,817,349$ 5,024,589$ 4,109,579$ 122.3%5,479,439$ 4,358,565$ 666,024$ OPERATING EXPENDITURES Personnel 196,142$ -$ -$ 1,090,177$ 1,286,319$ 1,238,298$ 103.9%1,651,064$ 1,075,314$ 211,005$ Materials & Supplies 25,849 - 3,235 320,055 349,139 319,523 109.3%426,030 333,298 15,841 Operational & Contractual 539,997 25,420 39,825 251,449 856,691 908,781 94.3%1,211,708 922,720 (66,029) Other - - - - - - N/A - - - Capital 259,817 - - 599,765 859,582 1,177,465 73.0%1,569,954 1,543,193 (683,611) Total Operating Expenditures 1,021,805$ 25,420$ 43,060$ 2,261,446$ 3,351,730$ 3,644,066$ 92.0%4,858,755$ 3,874,524$ (522,794)$ B&T Administration Overhead Allocation*492,027$ (41,816)$ (90,671)$ (359,540)$ -$ -$ N/A -$ -$ -$ Operating Revenues Over (Under) Expenditures 404,533$ 49,025$ 22,938$ 1,196,363$ 1,672,858$ 465,513$ 359.4%620,684$ 484,041$ 1,188,818$ INTERFUND TRANSACTIONS Reimbursement From Other Funds 30,006$ -$ -$ -$ 30,006$ 30,000$ 100.0%40,000$ 30,006$ -$ Reimbursement To General Fund (415,620) - - - (415,620) (415,580) 100.0%(554,106) (152,361) (263,259) Total Interfund Transactions (385,614)$ -$ -$ -$ (385,614)$ (385,580)$ 100.0%(514,106)$ (122,355)$ (263,259)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 18,919$ 49,025$ 22,938$ 1,196,363$ 1,287,244$ 79,933$ 106,578$ 361,686$ 925,559$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a % basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Bath & Tennis Club Recreation Operations For the Period Ending September 30, 2025 9/30/25 9/30/25 822 9/30/25 YTD % of YTD 2025 9/30/24 Difference 811 812 813 Poolside YTD Adopted Amended Adopted YTD Prior B&T Admin Swimming Tennis Café Total Budget Budget Budget Total Year OPERATING REVENUES Memberships -$ 559,845$ 27,394$ -$ 587,239$ 377,086$ 155.7%502,782$ 431,243$ 155,997$ Programs/User Fees - 86,918 46,152 - 133,070 154,350 86.2%205,800 136,162 (3,092) Food Sales - - - 64,257 64,257 6,023 1066.9%8,030 8,587 - Beverage Sales - - - 37,353 37,353 2,723 1372.0%3,630 - - Grants - - - - - - N/A - - - Other Revenue 106,653 - 3,489 2,250 112,392 68,250 164.7%91,000 97,087 15,305 Total Operating Revenues 106,653$ 646,763$ 77,035$ 103,860$ 934,310$ 608,431$ 153.6%811,242$ 673,077$ 168,210$ OPERATING EXPENDITURES Personnel 142,298$ 53,844$ -$ -$ 196,142$ 217,963$ 90.0%290,617$ 186,638$ 9,504$ Materials & Supplies 457 23,363 2,029 - 25,849 21,116 122.4%28,155 36,508 (10,659) Operational & Contractual 73,908 303,314 69,727 93,047 539,997 482,511 111.9%643,347 538,377 1,620 Other - - - - - - N/A - - - Capital 228,222 31,595 - - 259,817 539,175 48.2%718,900 720,250 (460,432) Total Operating Expenditures 444,886$ 412,116$ 71,756$ 93,047$ 1,021,805$ 1,260,765$ 81.0%1,681,019$ 1,481,772$ (459,967)$ B&T Administration Overhead Allocation*624,005$ (103,893)$ (20,585)$ (7,500)$ 492,027$ 492,027 100.0%656,036$ 28,093$ 463,935$ Operating Revenues Over (Under) Expenditures 285,772$ 130,754$ (15,306)$ 3,313$ 404,533$ (160,306)$ -252.4%(213,742)$ (780,602)$ 1,092,112$ INTERFUND TRANSACTIONS Reimbursement From Other Fund 30,006$ -$ -$ -$ 30,006$ 30,000$ 100.0%40,000$ 30,006$ -$ Reimbursement To General Fund (415,620) - - - (415,620) (415,580) 100.0%(554,106) (38,088) (377,532) Total Interfund Transactions (385,614)$ -$ -$ -$ (385,614)$ (385,580)$ 100.0%(514,106)$ (8,082)$ (377,532)$ Total Revenues Over (Under) Expenditures - Budgetary Basis (99,842)$ 130,754$ (15,306)$ 3,313$ 18,919$ (545,886)$ (727,848)$ (788,684)$ 714,580$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a percentage basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Open Fields Operations For the Period Ending September 30, 2025 9/30/25 9/30/25 9/30/25 YTD % of YTD 2025 9/30/24 Difference 815 816 YTD Amended Amended Adopted YTD Prior Polo Open Fields Total Budget Budget Budget Total Year OPERATING REVENUES Field Rentals -$ 116,261$ 116,261$ 152,250$ 76.4%203,000$ 131,096$ (14,835)$ Range Rentals - - - - N/A - - - Taste of Oak Brook - - - - N/A - - - Other Revenue - - - N/A - - - Total Operating Revenues -$ 116,261$ 116,261$ 152,250$ 76.4%203,000$ 131,096$ (14,835)$ OPERATING EXPENDITURES Personnel -$ -$ -$ -$ N/A -$ -$ -$ Materials & Supplies - - - 7,118 0.0%9,490 - - Operational & Contractual - 25,420 25,420 57,017 44.6%76,022 30,876 (5,456) Capital - - - - N/A - - - Total Operating Expenditures -$ 25,420$ 25,420$ 64,134$ 39.6%85,512$ 30,876$ (5,456)$ B&T Administration Overhead Allocation*-$ (41,816)$ (41,816)$ (41,816) 100.0%(55,754)$ -$ (41,816)$ Total Revenues Over (Under) Expenditures - Budgetary Basis -$ 49,025$ 49,025$ 46,300$ 105.9%61,733$ 100,220$ (51,195)$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a percentage basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Bath & Tennis Clubhouse Operations For the Period Ending September 30, 2025 9/30/25 9/30/25 821 YTD % of YTD 2025 9/30/24 Difference B&T Amended Amended Adopted YTD Prior Clubhouse Budget Budget Budget Total Year OPERATING REVENUES Rentals 156,669$ 175,500$ 89.3%234,000$ 101,216$ 55,453$ Other Revenue - - 0.0%- - - Total Operating Revenues 156,669$ 175,500$ 89.3%234,000$ 101,216$ 55,453$ OPERATING EXPENDITURES Personnel -$ -$ N/A -$ -$ -$ Materials & Supplies 3,235 10,313 31.4%13,750 7,354 (4,119) Operational & Contractual 39,825 30,274 131.5%40,365 38,434 1,391 Capital - - N/A - - - Total Operating Expenditures 43,060$ 40,586$ 106.1%54,115$ 45,788$ (2,728)$ B&T Administration Overhead Allocation*(90,671)$ (90,671) 100.0%(120,895)$ (9,375)$ (81,296)$ Operating Revenues Over (Under) Expenditures 22,938$ 44,243$ 51.8%58,990$ 46,053$ (23,116)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 22,938$ 44,243$ 58,990$ 46,053$ (23,116)$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a percentage basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Golf Club Programs For the Period Ending September 30, 2025 9/30/25 9/30/25 823 831 832 833 834 844 9/30/25 YTD % of YTD 2025 9/30/24 Difference Golf Golf General Golf Learning Golf Cart Golf Course Golf YTD Amended Amended Adopted YTD Prior Café Operation & Practice Operations Maintenance Surcharge Total Budget Budget Budget Total Year OPERATING REVENUES Memberships -$ 358,600$ -$ -$ -$ -$ 358,600$ 342,619$ 104.7%456,825$ 393,375$ (34,775)$ Greens Fees - 1,602,326 - - - - 1,602,326 1,399,493 114.5%1,865,990 1,520,067 82,259 Pro Shop Sales - 161,306 - - - - 161,306 135,000 119.5%180,000 141,009 20,297 Golf Lessons - - 121,835 - - - 121,835 33,750 361.0%45,000 35,245 86,590 Driving Range Fees - - 653,257 - - - 653,257 496,037 131.7%661,382 493,359 159,898 Rentals 25,950 9,244 61,750 508,789 - - 605,733 498,750 121.5%665,000 598,500 7,233 Food Sales 72,943 - - - - - 72,943 37,313 195.5%49,750 65,111 7,833 Beverage Sales 884 - - - - - 884 56,438 1.6%75,250 - 884 Golf Surcharge - - - - - 207,158 207,158 168,750 122.8%225,000 200,077 7,081 Other Revenue - 33,307 - - - - 33,307 5,250 634.4%7,000 6,432 26,875 Total Operating Revenues 99,777$ 2,164,783$ 836,842$ 508,789$ -$ 207,158$ 3,817,349$ 3,173,398$ 120.3%4,231,197$ 3,453,175$ 364,174$ OPERATING EXPENDITURES Personnel -$ 314,699$ 145,602$ 58,575$ 571,301$ -$ 1,090,177$ 1,020,335$ 106.8%1,360,447$ 888,676$ 201,500$ Materials & Supplies (783) 111,830 32,918 583 175,506 - 320,055 280,976 113.9%374,635 289,435 30,620 Operational & Contractual - 185,726 25,388 6,440 33,894 - 251,449 338,980 74.2%451,973 315,033 (63,584) Other - - - - - - - - N/A - - - Capital - 477,544 - 48,470 73,750 - 599,765 638,290 94.0%851,054 822,943 (223,178) Total Operating Expenditures (783)$ 1,089,800$ 203,908$ 114,069$ 854,451$ -$ 2,261,446$ 2,278,581$ 99.2%3,038,108$ 2,316,088$ (54,642)$ Operating Revenues Over (Under) Expenditures 100,559$ 1,074,983$ 632,934$ 394,720$ (854,451)$ 207,158$ 1,555,903$ 894,817$ 173.9%1,193,089$ 1,137,087$ 418,816$ B&T Administration Overhead Allocation*-$ (359,540)$ -$ -$ -$ -$ (359,540)$ (359,540) 100.0%(479,387)$ (18,717)$ (340,823)$ INTERFUND TRANSACTIONS Reimbursement To General Fund -$ -$ -$ -$ -$ -$ N/A -$ 0.0%-$ (114,273)$ Total Interfund Transactions -$ -$ -$ -$ -$ -$ N/A -$ -$ -$ (114,273)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 100,559$ 715,443$ 632,934$ 394,720$ (854,451)$ 207,158$ 1,196,363$ 535,276$ 713,702$ 1,004,097$ 77,993$ *Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year.