2026 Annual Meeting

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Church Pine, Round & Big Lake Protection & Rehabilitation District

Proposed Annual Operating Plan & Financial Summary for 2027

2027 Proposed Revenue
$29,478
Tax Levy + Interest
2027 Proposed Expenses
$29,478
100% Balanced Budget
2027 Proposed Grants
$21,893
External Funding Value
Cash Reserves (Q3 2026)
$125,975
Across 3 Main Accounts
Operating Revenue
# Revenue Description Details 2025 Final 2026 Budget 2026 YTD 2026 Pending 2026 YE Est 2027 Proposed
1 Tax Levy Alden, Garfield $29,353 $29,353 $19,060 $10,293 $29,353 $29,353
2 Donations Misc Donations $0 $0 $1,000 $(1,000) $1,000 $0
3 Interest Earned Midwest One Bank $116 $120 $30 $90 $120 $125
4 TOTAL OPERATING REVENUE $29,469 $29,473 $20,090 $9,383 $30,473 $29,478
Operating Expenses
# Expense Item 2025 Actual 2026 Budget 2026 YTD 2026 Pending 2026 YE Est 2027 Proposed % '26 AOP
5Operational Communication (Mailings, Newsletter, Mtg)$1,606$1,500$0$1,500$2,500$1,500100%
6Liability & Asset Insurance$1,607$1,650$1,601$0$1,601$1,650103%
7Board Education & Travel$1,054$2,023$0$2,023$3,000$2,80093%
8Association Memberships$0$575$550$25$575$575100%
9Annual Meeting Rental$425$550$600$(50)$500$600120%
10Grant Support$220$1,000$330$670$1,000$1,000100%
11Church Pine Camera (incl '22 paid in '23)$2,721$3,000$2,771$0$2,771$2,771100%
12Big Lake Porta Potty$835$1,670$858$813$1,670$1,670100%
13Dam Mowing / Buoy Placement$903$1,500$570$930$1,250$1,00080%
14Fish Stocking$8,508$8,500$0$8,500$8,500$8,500100%
15Social Committee ($300 comm, $650 band)$678$900$650$250$900$950106%
16Website (Domains, Google Workspace)$0$400$0$400$400$573143%
17Misc (Supplies, Signage, Loon Platform)$638$400$277$123$450$41592%
18 OPERATIONAL SUB-TOTAL $19,195$23,668$8,207$15,462$25,117$24,004-
19Grant Spends CBCW (25% LD share)$7,482$2,667$1,979$689$2,744$2,6670%
20Aquatic Plant Management Update (Our share)$0$2,888$0$2,888$2,888$2,55789%
21LPT68721 Healthy Lakes (25% share)$489$250$0$250$0$2500%
22 GRANT SPENDS SUB-TOTAL $7,971$5,805$1,979$3,826$5,632$5,474-
23Surplus / NLF Transfers (Lake Mgmt/Rapid Resp)$2,217$0$0$0$(1,366)$(95)0%
24 TOTAL OPERATING EXPENSES $29,383$29,473$10,185$19,288$29,383$29,478-
Grants & Non-Budget Expenditures

Grant revenue and DNR cost-share details (occur outside approved operating budget).

Grant Project 2026 Budget 2026 YTD 2026 YE Est 2027 Proposed
Aquatic Plant Management$8,750$0$8,750$10,226
CBCW Grant Value$10,667$7,914$11,314$10,667
LPT68721 Healthy Lakes$1,000$0$1,000$1,000
TOTAL GRANT REVENUE$20,417$7,914$20,417$21,893
WI DNR Cost Share (DNR Paid) 2026 Budget 2026 YTD 2026 YE Est 2027 Proposed
Aquatic Plant Mgmt (DNR Share)$5,863$0$5,863$7,670
CBCW (75% DNR Covered)$8,000$5,936$8,000$8,000
Healthy Lakes (75% DNR Covered)$750$0$750$750
TOTAL DNR COVERED EXPENSES$14,613$5,936$14,613$16,420
Account Balances (as of 08/12/2026)
Account Name Q1 2026 Q2 2026 Q3 2026
Operating Account
Checkbook
$73,185 $67,433 $66,758
Lake Maintenance Fund
Dam, Dredging, Repairs
$38,949 $38,959 $38,963
Rapid Response Fund
AIS Threat Emergency
$20,245 $20,252 $20,254
TOTAL ALL ACCOUNTS $132,379 $126,644 $125,975
Financial Reserve Summary
Reserves remain healthy across all three accounts with dedicated funding secured for emergency AIS threat response and ongoing lake maintenance.
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