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2025-05-15 Regular MeetingKodiak Island Borough Assembly Regular Meeting Agenda Assembly Chambers Thursday, May 15, 2025, 6:30 p.m. This meeting is open to the public and will be broadcast on KMXT 100.1 FM and on the Borough's You Tube Channel. Meeting packets are available online. Please subscribe to get meeting notifications when meeting packets are published. Please call (907) 486-3231 or (855) 492-9202 for citizens comments and public hearing. Any public documents related to the agenda that are received and shared with elected officials after the initial agenda has been released will be included in the Supplemental Materials section below. The deadline for releasing supplemental materials is noon on the day of the meeting. Page 1. INVOCATION 2. PLEDGE OF ALLEGIANCE 3. STATEMENT OF LAND ACKNOWLEDGEMENT We are gathered on the traditional homeland of the Sugpiaq/Alutiiq people, and we acknowledge the 10 tribes of the Kodiak Alutiiq Region. We recognize the Alutiiq culture that enriches our community to this day. 4. ROLL CALL 5. APPROVAL OF AGENDA AND CONSENT AGENDA All items listed marked with an asterisk (*) are considered to be routine and non -controversial items by the Assembly and will be approved by one motion. 6. *APPROVAL OF MINUTES A. Regular Meeting Minutes Of May 1, 2025 5-9 RM Mini itac 7. CITIZENS' COMMENTS Please call 1(907) 486-3231 or toll free 1(855) 492-9202. Comments on any topic other than scheduled public hearing items. 8. AWARDS AND PRESENTATIONS A. Proclamation Recognizing June As LGBTQIA+ Pride Month 10 - 11 Agenda Item Report - Pdf B. Community Clean Up Day And Household Hazardous Waste 12 - 15 Page 0 of 291 Event Presentation Agenda Item Report - Pdf 9. COMMITTEE REPORTS 10. PUBLIC HEARING Please call 1(907) 486-3231 or toll free 1(855) 492-9202. A. Ordinance No. FY2025-02B, Amending Ordinance No. FY2025- 16 - 20 02, Fiscal Year 2025 Budget, By Amending Budgets and Appropriations To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects Agenda Item Report - Pdf 11. BOROUGH MANAGER'S REPORT A. 2025-05-15 Borough Manager's Report 21 - 45 `►VAI=Rf_fflel=19:Eel ►TA09:Ia 1.1010% 11, lei :IOTAM tel:4 13. CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS 14. CONSIDERATION OF CALENDAR - NEW BUSINESS 14.A. CONTRACTS 1. Contract No. FY2019-10U, Change Order No. 21.1 For 46 - 59 The North Star Roof And Skylight Replacement Structural Design With Jensen Yorba Wall Agenda Item Report - Pdf 14.B. RESOLUTIONS 1. Resolution No. FY2025-18, Approving Certain 60 - 67 Unincorporated Communities And Their Respective Native Village Council And/Or Incorporated Nonprofit Entity For Participation In The FY2026 Community Assistance Program Agenda Item Report - Pdf 14.C. ORDINANCES FOR INTRODUCTION 1. Ordinance No. FY2025-17, An Ordinance Of The 68 - 105 Assembly Of The Kodiak Island Borough Rezoning A Portion Of Tract E, U.S. Survey 4793 From R1-Single Family Residential District to I -Industrial District (Zoning Will Correspond To Lot Created By Abbreviated Page 1 of 291 Subdivision S25-007) Agenda Item Report - Pdf 2. Ordinance No. FY2025-18, An Ordinance Of The 106 - 141 Assembly Of The Kodiak Island Borough Rezoning A Portion Of U.S. Survey 4793, Tract E from R1-Single Family Residential District to B-Business District (Zoning Will Correspond With Lot Created By Preliminary Subdivision, Case No. S25-006) Agenda Item Report - Pdf 3. Ordinance No. FY2026-01, Adopting The Budget For 142 - 244 Fiscal Year 2026 And Appropriating From All Borough Funds Agenda Item Report - Pdf 4. Ordinance No. FY2026-02, Receiving The 2025 Certified 245 - 250 Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2025 Consisting Of An Areawide Tax, Womens Bay Fire Protection Area Tax, A Womens Bay Road Service Area Tax, A Bay View Road Service Area Tax, A Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Service Area No. 2 Tax, An Airport Fire Protection Service Area, A Trinity Islands Street Light Service Area Tax, And A Tax In The Mission Lake Tidegate Service Area; Levying Commercial Aircraft Tax; Providing For The Collection Of Taxes Due In 2025; And Setting The Date When Taxes Become Delinquent Agenda Item Report - Pdf 14.D. OTHER ITEMS 16. ASSEMBLY MEMBERS' COMMENTS 17. EXECUTIVE SESSION A. Borough Manager's Performance Evaluation 251 - 256 Agenda Item Report - Pdf 18. ADJOURNMENT 19. INFORMATIONAL MATERIALS Page 2 of 291 A. Planning And Zoning Commission Regular Meeting Minutes Of 257 - 263 November 20, 2024 and Service Area No. 1 Board Minutes Of April 11, 2025 Minutes Binder B. 20250515 Borough Records Disposal Report 264 - 265 C. Supplemental Materials 266 - 291 This meeting is open to the public and will be broadcast on KMXT 100.1 FM and on the Borough's YouTube Channel. Meeting packets are available online. Please subscribe to get meeting notifications when meeting packets are published. For public hearing and citizens comments, please call (907) 486-3231 or (855) 492-9202. Page 3 of 291 AGENDA ITEM #6.A. KODIAK ISLAND BOROUGH Assembly Regular Meeting May 1, 2025 A regular meeting of the Kodiak Island Borough Assembly was held on May 1, 2025, in the Assembly Chambers. The meeting was called to order at 6:30 p.m. Staff present were Borough Manager Aimee Williams, Borough Clerk Nova M. Javier, and Deputy Clerk Lina Cruz. INVOCATION Cadet Joe Duran of the Salvation Army gave the invocation. 2. PLEDGE OF ALLEGIANCE Mayor Arndt led the pledge of allegiance. 3. STATEMENT OF LAND ACKNOWLEDGEMENT We are gathered on the traditional homeland of the Sugpiaq/Alutiiq people, and we acknowledge the 10 tribes of the Kodiak Alutiiq Region. We recognize the Alutiiq culture that enriches our community to this day. 4. ROLL CALL Present were Mayor Arndt, Assembly Members Steven Ames, Jared Griffin, Dave Johnson, Larry LeDoux, Ryan Sharratt, Scott Smiley, and Bo Whiteside. 5. APPROVAL OF AGENDA AND CONSENT AGENDA GRIFFIN moved to approve the agenda and consent agenda. VOICE VOTE ON THE MOTION CARRIED UNANIMOUSLY. 6. *APPROVAL OF MINUTES (Approved under consent agenda) A. Regular Meeting Minutes Of April 17, 2025 7. CITIZENS' COMMENTS The following spoke under citizen's comments: • Sandra West • Joseph Delgado • Mike Milligan 8. AWARDS AND PRESENTATIONS 1. Proclamation Declaring The Month Of May 2025 Building Safety Month Mayor Arndt proclaimed the month of May 2025 as Building Safety Month. 2. Proclamation In Recognition Of The National Salvation Army Week Kodiak Island Borough May 1, 2025 Assembly Regular Meeting Minutes Page 1 of 5 Regular Meeting Minutes Of May 1, 2025 Page 5 of 290 AGENDA ITEM #6.A. Mayor Arndt proclaimed the week of May 12-18, 2025, as National Salvation Army Week. 3. Proclamation Declaring May 4-10, 2025, As 56th Annual Professional Municipal Clerks Week Mayor Arndt proclaimed the week of May 4 through 10, 2025 as Professional Municipal Clerks Week. 9. COMMITTEE REPORTS — None. 10. PUBLIC HEARING 1. State Of Alaska Alcohol And Marijuana Control Office (AMCO) New Winery Manufacturer Sampling Endorsement (MSE) Application For Friends By The Ocean, LLC DBA Friends By The Ocean GRIFFIN moved to voice non -protest to the State of Alaska Alcohol and Marijuana Control Office (AMCO) new Winery Manufacturer Sampling Endorsement application for Friends by the Ocean located at 38057 Chiniak Highway and direct the Clerk to notify AMCO of this decision. Mayor Arndt opened the public hearing. Brenda Friend spoke under public hearing. Hearing and seeing no other comments, Mayor Arndt closed the public hearing ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Ames, Griffin, Johnson, LeDoux, Sharratt, Smiley, and Whiteside. 11. BOROUGH MANAGER'S REPORT Borough Manager Aimee Williams provided a manager's report, and it was included in the meeting packet. 12. MESSAGES FROM THE BOROUGH MAYOR — None. 13. CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS 14. CONSIDERATION OF CALENDAR - NEW BUSINESS 14.A. CONTRACTS — None. 14.13. RESOLUTIONS 1. Resolution No. FY2025-24, A Resolution Of The Assembly Of The Kodiak Island Borough Accepting The Recommendation Of The Borough Lands Committee To Kodiak Island Borough May 1, 2025 Assembly Regular Meeting Minutes Page 2 of 5 Regular Meeting Minutes Of May 1, 2025 Page 6 of 290 AGENDA ITEM #6.A. Dispose Of Certain Borough Lands Declared Surplus To The Public Need, And Authorizing Staff To Prepare The Parcels For Sale GRIFFIN moved to adopt Resolution No. FY2025-24. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Griffin, Johnson, LeDoux, Sharratt, Smiley, Whiteside, and Ames. 2. Resolution No. FY2025-25, A Resolution Of The Assembly Of The Kodiak Island Borough, Increasing The Compensation Of The Service Are No. 1 Board Chairperson SMILEY moved to adopt Resolution No. FY2025-25. LEDOUX moved to amend lines 34-35 to read: Section 2: The stipend shall be paid on a quarterly basis from the time a Job Description is submitted by the Service Area No. 1 Board to the Borough Manager. ROLL CALL VOTE ON THE MOTION TO AMEND LINES 34-35 CARRIED FOUR TO THREE: LeDoux, Sharratt, Whiteside, Ames (AYES); Smiley, Griffin, and Johnson (NOES). SHARRATT moved to amend the amendment by changing the words "Job Description" to "Standard Operating Procedure." ROLL CALL VOTE ON THE MOTION TO AMEND THE AMENDMENT: Johnson, LeDoux, Sharratt, Whiteside, Ames, and Griffin (AYES); Smiley (NO). ROLL CALL VOTE ON THE MOTION AS AMENDED CARRIED UNANIMOUSLY: Sharratt, Smiley, Whiteside, Ames, Griffin, Johnson, and LeDoux. 14.C. ORDINANCES FOR INTRODUCTION 1. Ordinance FY2025-02B Amending Ordinance No. FY2025-02, Fiscal Year 2025 Budget, By Amending Budgets and Appropriations To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects GRIFFIN moved to advance Ordinance No. FY2025-02B to public hearing at the next regular meeting of the Assembly. ROLL CALL VOTE ON THE MOTION CARRIED SIX TO ONE: Smiley, Whiteside, Ames, Griffin, Johnson, and LeDoux (AYES); Sharratt (NO). 14.D. OTHER ITEMS Kodiak Island Borough May 1, 2025 Assembly Regular Meeting Minutes Page 3 of 5 Regular Meeting Minutes Of May 1, 2025 Page 7 of 290 AGENDA ITEM #6.A. Confirmation Of Assembly Appointments To The Monashka Bay Road Service Area Board Of Mr. Jeff Brubaker And Christian Kouremetis GRIFFIN moved to confirm the following Assembly appointments to the Monashka Bay Road Service Area Board: • Mr. Jeff Brubaker for a term to expire in October 2027; and • Mr. Christian Kouremetis for a term to expire in October 2025. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Smiley, Whiteside, Ames, Griffin, Johnson, LeDoux, and Sharratt. 15. CITIZENS' COMMENTS — None. 16. ASSEMBLY MEMBERS' COMMENTS • Assembly Member Whiteside mentioned he will be absent from May 2-23, and does not wish to be excused. • Assembly Member Griffin thanked Mayor Arndt for allowing and adding proclamations to the agendas. He mentioned that he would be visiting Port Lions on Monday, May 5, and Akhiok on Tuesday, May 6, as well as traveling to Old Harbor the following week. He looked forward to these visits. • Assembly Member Johnson thanked Jeff Brubaker and Christian Kouremetis for volunteering to join the Monashka Bay Road Service Area. He also apologized to his fellow Assembly Members for his previous behavior not following the Assembly rules and parliamentary procedure by speaking through the chair. • Assembly Member Ames thanked all the people who volunteer to be on any of the service area boards or for boards that help run the Borough. He reminded and encouraged everyone to participate in the blood drive during Kodiak Crab Festival. • Assembly Member LeDoux spoke on the local housing solutions, zoning ordinances, and beyond that the Manager had included in her report from the City of Valdez and expressed that it may be a template that can be used by the Borough to facilitate housing and land development in Kodiak. He also thanked the chairperson of Service Area No. 1 Board, Scott Arndt, for his exemplary job making sure all the roads are ready to go. Lastly, he mentioned he would like to look at different ways for the Assembly to review the budget on a yearly basis in a simpler format instead of going line by line. • Assembly Member Smiley thanked everyone on the Service Area No. 1 Board for their insistence and standing forward on dealing with the issue of increasing the stipend for the Service Area No. 1 board chairperson regardless and in spite of the issues and complaints that have been presented by some of the citizens in the area. He also echoed Assembly Member LeDoux's comments regarding the budget process. • Assembly Member Sharratt apologized for his role in causing lack of professional decorum at the last Assembly meeting. He also said he would like to give a huge shoutout to Jena, Codi, and Seema, as well as Patricia and let them know that it has been notable in the last couple of months of how good of a job they are doing. He asked that his appreciation be passed on to the staff by the manager on to the staff. Kodiak Island Borough May 1, 2025 Assembly Regular Meeting Minutes Page 4 of 5 Regular Meeting Minutes Of May 1, 2025 Page 8 of 290 17. ADJOURNMENT AGENDA ITEM #6.A. GRIFFIN moved to adjourn the meeting at 7:43 p.m. VOICE VOTE ON THE MOTION CARRIED UNANIMOUSLY. KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Kodiak Island Borough May 1, 2025 ATTEST: Nova M. Javier, Borough Clerk Assembly Regular Meeting Minutes Page 5 of 5 Regular Meeting Minutes Of May 1, 2025 Page 9 of 290 AGENDA ITEM #8.A. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING SUBJECT: Proclamation Recognizing June As LGBTQIA+ Pride Month ORIGINATOR: Irene Arellano, Assistant Clerk RECOMMENDATION: Mayor Arndt will proclaim the month of June as LGBTQIA+ Pride Month. DISCUSSION: This proclamation recognizes June 2025 as LGBTQIA+ Pride Month. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Proclamation Recognizing June As LGBTQIA+ Pride Month Page 10 of 290 AGENDA ITEM #8.A. �C�w�V@� .yu�,d' O'i��a��'m�'•3 �'7` 'wiY�r/S�M� h , Office of' the Mayor Kodiak Island Borough, Alaska PrOIC1,71947filoft Recognizing June as LGBTQIA+ Pride Month Whereas, Alaska led the way in recognizing equality as important to all Alaskans and was one of the first territories to address discrimination and passed the first of its kind law in an American territory or state; and Whereas, all are welcome in the Kodiak Island Borough to live, work, play, and every family and individual deserves a place to call home where they are safe, happy, and supported by friends and neighbors; and Whereas, the Kodiak Island Borough denounces prejudice and discrimination as an affront to our fundamental values; and Whereas, it is imperative that all people in our community, regardless of sexual orientation, gender identity, and expression, feel valued, safe, empowered, accepted, and supported by their peers and community leaders; and Whereas, Pride Month serves as an opportunity to celebrate the progress made toward equality and inclusion; and Whereas, the Kodiak Island Borough strives to actively promote the principles of equality, liberty, and justice to all citizens in the community. Now, therefore, I, Scott Arndt, Mayor of the Kodiak Island Borough, do hereby recognize June 2025 as Pride Month in Kodiak. On wilne_cs whereof, 0have hereunto set np CCand and c"e ibis seal !o be of d Qhca!! .Arndl, rauyh C CC nr ,44 vo C C4CZrk Proclamation Recognizing June As LGBTQIA+ Pride Month Page 11 of 290 AGENDA ITEM #8.B. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING SUBJECT: Community Clean Up Day And Household Hazardous Waste Event Presentation ORIGINATOR: Jena Hassinger, Environmental Specialist RECOMMENDATION: Presentation by Kodiak Native Youth Council and Others about Community Clean Up Day, Household Hazardous Waste Event and Earth Day Clean Up Events in the Village Communities. DISCUSSION: 2025 Household and Commercial Hazardous Waste Event Community Clean Up Day Threshold Services Recycling and Electronic Collection Village Community Earth Day Community Clean Ups ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Community Clean Up Day And Household Hazardous Waste Event Presentation Page 12 of 290 AGENDA ITEM #8.B. Kodiak Island Borough's JU 4L )LD IAA.ARDOUS YASTE EVENT SATURDAY MAY 3rd gam - 2pm at the Kodiak High School Parking Lot Event includes: • Household Hazardous Waste Disposal • Threshold Services Electronics and other Recycling Collection. • Chamber of Commerce Community Clean -Up Event [9am-lpm] 0 12pm BBQ for Participants by the Lions Club 0 Bring yellow bags back to High School for Disposal in Dumpsters. Community Clean Up Day And Household Hazardous Waste Event Presentation Page 13 of 290 AGENDA ITEM #8.B. KODIAK ISLAND BOROUGH COMMERCIAL HAZARDOUS WASTE DISPOSAL EVENT * REGISTRATION * Friday April 16, 2025 DUE * By 5:OOPM Alaska Time TO REGISTER: Contact NRC Alaska, a US Ecology company, during regular business hours. Please identify yourself as a Kodiak Island business/government agency. 0R- REPUBLIC Steven Carter—(907)64a-a071 SERVICES t1i Email: scarter2@republicservices.com May 1 st & 2nd EVENT DATE by Appointment ONLY WHERE Kodiak Island Borough LANDFILL WHAT Commercial Hazardous Waste ALL Commercial Business and Government entities must register with Republic Services Contractor by or before April 16, 2025 in order to participate. Republic Services will take drop off appointments on a first come first serve basis - so Don't Delay! Qualified small businesses and government agencies will be charged for transportation and disposal of their hazardous waste based on type and amount of their waste. Payment arrangements must be made in advance by issuance of a Purchase Order, Credit Card, or Business Check. NO Cash or Personal Checks will be accepted. Questions about the collection day or unusual items _ _ please call Kodiak Island Borough "I Engineering & Facilities Department at 486-9343. 1V Community Clean Up Day And Household Hazardous Waste Event Presentation Page 14 of 290 AGENDA ITEM #8.B. ��I�JN TY DAY t � ALASKA 49 7110S d AEROSPACE " AIRLINES CORPORA110Nfl i0luerBay 1eAr000a Mason Saturday,May3rd \,,�ANo o �to o �P � / 9am- 1pm o Y4ALASKA IUKodiakHighschooloar harmers Parking lot �AS�(P 12 pm Barbecue for Participants COSTSAVERS Walmart Hosted B Nkk skto FM A WK Wrecking&Salvage SAFEWAY NODIAK us 10M11101 COW �ER � REGI S YOUR GROUP ORo J �NAT1 ORGANIZATION TODAY. � iNRISNOIO SERVICES INC. Community Clean Up Day And Household Hazardous Waste Event Presentation Page 15 of 290 AGENDA ITEM #10.A. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING SUBJECT: Ordinance No. FY2025-02B Amending Ordinance No. FY2025-02, Fiscal Year 2025 Budget, By Amending Budgets and Appropriations To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to adopt Ordinance No. FY2025-02B. DISCUSSION: This ordinance presents the net changes for additional requests which occurred during the current fiscal year for items or circumstances not known or expected during the initial creation of the FY2025 Budget or project estimates. Funds (not including Capital Protect funds) Funds are accounts established to account for the revenues and expenditures of money with specific purposes. The following funds are being changed with this budget amendment. Fund 100 General Fund 210 Land Sales 220 Buildings & Grounds 252 Womens Bay Fire Dept 530 Solid Waste Collection & Disposal 540 Hospital Facility R&R Net Increase/(Decrease) ($450,000.00) $59,666.11 ($293,341.91) $25,000.00 $1,045,408.79 ($500,000.00) Renewal & Replacement Fund Fund that accounts for tax revenues from annual tax levies. Ordinance amendments Net Increase/(Decrease) ($1,262,100.91) Projects (within Capital Project Funds) Since most projects cover multiple years, the Borough does not create annual budgets for them. Instead, each project is developed when the project is originated. Throughout the life of a project, the scope of work, deadlines and the need for money may need to be amended. The projects being amended by this budget amendment are: Capital Project Fund / Protect # Protect Name Net Increase/(Decrease) 450 / #19011 WBFD Kitchen Remodel ($25,000.00) 469 / #23004 East Elementary Ceiling/Wall Fix in Gym $27,576.20 450 / #16003 Chiniak Emergency Shelter Rebuild ($34,234.29) Kodiak Island Borough Ordinance No. FY2025-02B, Amending Ordinance No. FY2025-02, Fiscal Year ... Page 16 of 290 AGENDA ITEM #1O.A. 469 / #23006 469 / #22003 469 / #23005 490 / #21009 492 / #25009 415 / #24003 497 / #24004 469 / #22004 469 / #23002 432 / #25006 455 / #20009 ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING KHS Roof Repair Main Elem. Roof Replacement Community Pool Evaluation & Repairs Landfill Stage 3 Closure Landfill Scale Shack Platform KMS Elevator Modernization PKIMC Elevator Modernization East Elementary Roof Replacement North Star Roof & Skylight Repair Mental Health Buildings Abatement Salonie Creek Culvert Replacement ($2,899.09) ($62,673.51) $62,673.51 ($1,395,408.79) $350,000.00 $300,000.00 $500,000.00 $140,000.00 $1,125,000.00 $450,000.00 ($59,666.11) Kodiak Island Borough Ordinance No. FY2025-02B, Amending Ordinance No. FY2025-02, Fiscal Year ... Page 17 of 290 AGENDA ITEM #10.A. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 KODIAK ISLAND BOROUGH ORDINANCE NO. FY2025-02B AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING ORDINANCE NO. FY2025-02, FISCAL YEAR 2025 BUDGET, BY AMENDING BUDGETS AND APPROPRIATIONS TO ACCOUNT FOR VARIOUS REVENUES THAT ARE OVER BUDGET, PROVIDING FOR ADDITIONAL EXPENDITURES, AND MOVING FUNDS BETWEEN PROJECTS WHEREAS, staff requests a transfer of $450,000 from the General Fund to the Capital Projects fund - Mental Health Buildings Abatement and Remediation project; and WHEREAS, staff requests a transfer of $300,000 from the Buildings & Grounds fund to the Capital Projects fund — Kodiak Middle School Elevator Modernization project; and WHEREAS, staff requests a transfer of $27,576.20 from the Buildings & Grounds fund to Capital Projects fund — East Elementary Emergency Ceiling/ Wall project due to the completion of the project; and WHEREAS, staff requests a return of $25,000 from the Capital Projects fund — Womens Bay Fire Kitchen Remodel to Womens Bay Fire Department for future use; and WHEREAS, staff requests a transfer of $34,234.29 from the Capital Projects fund — Chiniak Emergency Shelter Rebuild project (completed) to the Buildings & Grounds fund for the Chiniak School Painting project; and WHEREAS, staff requests a return of $59,666.11 from the Capital Projects fund — Salonie Creek Culvert Replacement to the Land Sale fund for future use. WHEREAS, staff requests a return of $2,899.09 from the Renewal & Replacement fund — Kodiak High School Roof Repairs project to the Renewal & Replacement fund due to completion of the project; and WHEREAS, staff requests a transfer of $140,000 within the Renewal & Replacement fund to the East Elementary Roof Replacement project; and WHEREAS, staff requests a transfer of $1,125,000 within the Renewal & Replacement fund to the North Star Roof and Skylight Repair project; and WHEREAS, staff requests a transfer of $62,673.51 within the Renewal & Replacement fund from the Main Elementary Roof Replacement project (completed) to the Community Pool Evaluation and Repairs project; and WHEREAS, staff requests a transfer of $1,395,408.79 from the Capital Projects Fund — Landfill Stage 3 Closure project to the Solid Waste Disposal & Collection fund due to completion of the stage; and Ordinance No. FY2025-02B Page 1 of 3 Ordinance No. FY2025-02B, Amending Ordinance No. FY2025-02, Fiscal Year ... Page 18 of 290 AGENDA ITEM #10.A. 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 WHEREAS, staff requests a transfer of $350,000 from the Solid Waste Disposal & Collection fund to Capital Projects fund - Landfill Scale Shack Platform project; and WHEREAS, staff requests a transfer of $500,000 of R&R money from the Hospital fund to the Capital Projects fund — Providence Kodiak Island Medical Center Elevator Modernization project; and NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The following budget amendments are made, and supplemental appropriations are approved: Transfer Anoronriations: Fund — Department Transferring Out Fund — Department/Project Transferring in Transfer Amount 100 General Fund, fund balance 432 Capital Projects / # 25006 $450,000.00 220 Building & Grounds 415 Capital Projects / # 24003 $300,000.00 220 Buildings & Grounds 469 Renewal & Replacement / #23004 $27,576.20 450 Capital Projects / #19011 252 Womens Bay Fire Dept. $25,000.00 450 Capital Projects / #16003 220 Buildings & Grounds / #25011 $34,234.29 455 Capital Projects / #20009 210 Land Sale $59,666.11 469 Renewal & Replacement / #23006 469 Renewal & Replacement $2,899.09 469 Renewal & Replacement 469 Renewal & Replacement / #22004 $140,000.00 469 Renewal & Replacement 469 Renewal & Replacement/#23002 $1,125,000.00 469 Renewal & Replacement / #22003 469 Renewal & Replacement / #23005 $62,673.51 490 Capital Projects / #21009 530 Solid Waste Collection & Disposal $1,395,408.79 530 Solid Waste Disposal & Collection 492 Capital Projects / #25009 $350,000.00 540 Hospital Fund R&R 497 Capital Projects / # 24004 $500,000.00 Effective Date: This ordinance takes effect upon adoption. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS DAY OF .2025 KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Introduced by: Borough Manager Ordinance No. FY2025-02B ATTEST: Nova Javier, MMC, Borough Clerk Page 2 of 3 Ordinance No. FY2025-02B, Amending Ordinance No. FY2025-02, Fiscal Year ... Page 19 of 290 AGENDA ITEM #10.A. 78 First reading: 79 Second reading/public hearing: 80 81 VOTES: 82 Ayes: 83 Noes: 84 Ordinance No. FY2025-02B Page 3 of 3 Ordinance No. FY2025-0213, Amending Ordinance No. FY2025-02, Fiscal Year ... Page 20 of 290 AGENDA ITEM #11.A. Kodiak Island Borough OFFICE of the MANAGER 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9301 TO: Kodiak Island Borough Assembly FROM: Aimee Williams, Borough Manager RE: Manager's Report, May 15, 2025 Manager's Department Alaska Housing Finance Corporation Met with program lead about an opportunity for Kodiak Island Borough to apply for the Rural Professional Housing Program. It is a $700,000 program that can be used for construction, conversion, or renovation to create rental housing for teachers, healthcare professionals, or law enforcement professionals. • Grant timeline: Notice of funding opportunity - July 2025 Applications Due — November 2025 o Awards — January 2026 Local Contribution The Kodiak Island Borough School District gave their official local contribution ask letter to me on Wednesday, April 30th. The request is for $12,979,556.50. This request will be discussed again at the May 291h work session before the vote at a special meeting on the same date. Senate Finance Senate Finance is considering the option of reducing school bond debt payments by 25% to find ways to compensate for falling oil prices. This would mean that the state would pay $1,062,150 less to KIB in FY26. I spoke with Mark Hickey this morning about how the first conference committee went that took place last night. His impression was that it is not likely that school bond debt payments will be paid at 100%. Budget Timeline • May 291h Work Session o Discussion of Service Area / Fire Protection Area Budgets o Review of Special Revenue Funds (used to account for revenues obtained via specific taxes or other revenues and expended for specific purposes) Page 21 of 290 AGENDA ITEM #11.A. ■ Land Sales ■ Education Support o Review of Budget and Levy Ordinances in packet review o Review of Re -Establishing the Fees of the Kodiak Island Borough Resolution in packet review May 291h Special Meeting o Resolution FY2026-01, Establishing The Amount of Funds To Be Made Available From Local Sources For The Kodiak Island Borough School District For The Fiscal Year Beginning July 1, 2025 And Ending June 20, 2026 • June 5th Regular Meeting o Ordinance No. FY2026-01, Adopting The Budget For Fiscal Year 2026 And Appropriating From All Borough Funds o Ordinance No. FY2026-02, Receiving The 2025 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2025 Consisting Of An Areawide Tax, Womens Bay Fire Protection Area Tax, A Womens Bay Road Service Area Tax, A Bay View Road Service Area Tax, A Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Service Area No. 2 Tax, An Airport Fire Protection Service Area, A Trinity Islands Street Light Service Area Tax, And A Tax In The Mission Lake Tidegate Service Area; Levying Commercial Aircraft Tax; Providing For The Collection Of Taxes Due In 2025; And Setting The Date When Taxes Become Delinquent Resolution No. FY2026-02, Re -Establishing The Fees Of The Kodiak Island Borough FY2026 Manager's Budget — Level I • Per KIBC 3.15.030, the manager is required to submit a budget on or before the first of April of each year. The budget was emailed to the Assembly and Clerks on April 1 st. It is also available for the public to review on the KIB website. Home > Departments > Finance > Accounting & Reporting • A summary of the Level II Budget is being presented to the Assembly tonight, is available as a handout tonight, and will be available as part of the Manager's Report tomorrow online. Current Recruitments • Maintenance Mechanic • Appraiser Tech • Temporary Laborer • Accounting Technician — Accounts Payable Page 22 of 290 AGENDA ITEM #11.A. Community Development Planning and Zoning Commission — May 14 Work Session The Commission held a work session on May 14, 2025. The Commission received training from the Community Development Director on meetings, motions, and findings. In addition, the Commission reviewed an amendment to address assisted living facilities and directed staff to schedule the amendment for a public hearing at a future regular meeting. In packet review for the May 21, 2025, regular meeting, the Commission reviewed two items scheduled for public hearing on May 21, 2025. The first item is a parking variance for the Maritime Museum. The second item is a review of a code amendment on pet -related uses. This code amendment defines pet -related uses and establishes the zoning districts in which these uses will be permitted or listed as conditional uses. In addition, this ordinance establishes specific standards for conditional use permits for pet boarding facilities. Finance Department Property Assessment and Taxation Implementation Project Staff is back to regularly scheduled meetings with the Tyler Implementation team. The main focus is still with the Assessing department and the project is currently 22% complete. Go -live date has moved to September 2025 to avoid the August payment date deadline. Electronic Timesheet Implementation Project Finance is in the final software testing stage is working on equipment configuration. EF & IT are working on connection and placement of the timeclocks. Go -live date has been moved to mid -May and will be dependent on staffs availability for training. Staffing Advertising for the vacant Accounts Payable - Technician position has begun; the first review of applications is taking place this week. Assessing - Senior Citizen (SC) / Disabled Veteran (DV) Exemptions Staff mailed: • 38 (33 SC and 5 DV) letters to applicants that did not file for a PFD, with a due date of June 2 to respond. 6 SC have been approved. • 34 (26 SC and 8 DV) denial letters. 1 SC has filed for a good cause hearing. • 31 (28 SC and 3 DV) remain undetermined. Exemption Appeals • The Alutiiq Foundation exemption appeal is scheduled for July 17, 2025. The assembly will receive their informational books by July 7, 2025. The exparte communication rules continue to be in effect until after the hearing is completed. • SC/DV Good Cause hearings are scheduled for August 21, 2025. Page 23 of 290 AGENDA ITEM #11.A. Staff Updates The Appraiser tech position remains open. Tyler Conversion • New conversion go live date is September 23, 2025. Training will be between 8/4 and 8/21. (half days) • Assessing has 2 remaining open tickets with Harris as of 05/07/2025. They are scheduled to be worked on by Harris on 05/12/2025 Engineering and Facilities Solid Waste Advisory Board (SWAB) • SWAB met on Wednesday May 15t". They have voted to recommend Jacob's Engineering be awarded the contract for the Regional Solid Waste Management Plan update. This update to the plan is funded by a grant from the Denali Commission. ARB Meeting On May 6th, E&F staff meet with the KIB ARB members to review the Mill Bay Beach Stairs 35% drawings, the Landfill Scale Shack Platform 35% drawings, the proposed changes to North Star Roof Skylight Replacement 95% drawings, and the East Elementary Roof Replacement drawings. At that time, ARB members were also provided copies of all changes orders that were executed on current projects. Mental Health Buildings The contractor is substantially complete. We are processing close out documents. KFRC Approximately 500 cruise ship passengers visited season started this week. Industrial Pump Alaska order is moving forward. The pumps have been ordered and are in production. KFRC Ozonator (Decontamination) project has been reviewed and is ready to be bid on. E&F staff are waiting for direction from GSA on R&R funding source. KIB will be meeting with NOAA staff on 5/21 to discuss. No movement on these GSA items: • GSA has had a reduction in force, we are awaiting response of who will be our new GSA contact. • GSA water sampling tasks have been cancelled. • Staff continues to wait for a request for additional electrical circuits have been priced for GSA consideration to accommodate additional chillers for NOAA. Project to be funded on the next fiscal year's budget. Page 24 of 290 AGENDA ITEM #11.A. Landfill • The landfill monitoring wells ITB bids were opened May 14th with Ahtna being the lowest responsible bidder. • The landfill boundary brush clearing quotes were awarded to MK Enterprises LLC in the amount of $7,380.00. Leachate Treatment Plant • Ongoing discussions with the engineer, plant manufacturer, and ADEC are focused on improving water quality discharge. Discussions with other landfills are ongoing regarding their leachate treatment methods, which include evaporation, membrane bioreactors, reverse osmosis, and recirculation. • Membrane replacement has been completed. All 4 new membranes have been installed. • The foaming is currently minimal. Staff is monitoring the biological process and hoping to see improvements after the upset. Karluk School UST E&F staff received feedback from Casey Volk with 3-tier Alaska and the Alaska Department of Environmental Conservation will require additional work on site. More information will follow as it becomes available. Kodiak Middle School & Providence Elevators The contracts are fully executed, and E&F staff had a meeting with the contractor on May 71h to discuss the upcoming site visit and project timeline. Community Pool Site visit with the A&E team and pool consultant is scheduled for May 19th — 21 st to conduct the pool survey and provide a written recommendation. Service Areas The KIB Road Service Area invitation for bids were opened at 2:00pm on May 14, 2025. o AIM Maintenance LLC being the lowest responsible bidder for SA1 o AIM Maintenance LLC being the lowest responsible bidder for Monashka o AIM Maintenance LLC being the lowest responsible bidder for Bayview o AIM Maintenance LLC being the lowest responsible bidder for Women's Bay • A Request for Quotes for the annual KIB Facilities parking lot sweeping has been awarded to Aim Maintenance LLC in the amount of $18,000.00. A pre -sweeping meeting occurred on May 15th. Page 25 of 290 AGENDA ITEM #11.A. Information Technology Information Technology Department — Weekly Report This week, the IT Department continued its focus on infrastructure improvements, cybersecurity initiatives, and interdepartmental support efforts. Policy and Documentation Work continued on the Borough's Disaster Recovery Policy. IT staff are also expanding internal documentation related to our network infrastructure and GIS systems to improve clarity, continuity, and future planning. Cybersecurity and Risk Mitigation The BitLocker full -disk encryption rollout for all KIB staff including Borough Assembly members is complete. We have also created a new Web Proxy server for our map imagery that KIB hosts on premise to better secure our systems. We also continue to evaluate Zero Trust Network Access (ZTNA) approaches for long-term access control improvements. Network and Connectivity IT continues to collaborate with Engineering & Facilities to support wireless network access at the Kodiak Fisheries Research Center (KFRC). Hardware and Infrastructure At the Leachate Treatment Plant (LTP), IT has met several times with the Rockwell Automation engineer to troubleshoot connectivity issues between the monitoring systems and the WIN-911 alerting platform. This work ensures timely alerts from the SCADA environment. We are also preparing to deploy annual hardware refreshed desktop systems to KIB staff. Systems Administration The IT team is continuing to research the best approach for migrating Borough staff from the kodiakak.us email domain to the new kodiak.gov domain to align with best practices for government identity management. We are also reviewing remote access privileges for external software vendors and disabling as needed. Page 26 of 290 AGENDA ITEM #11.A. Level 2 Changes May 15, 2025 meeting Increase/ Fund - Departmen Accoun Level 1 (Decrease) Level2 General Fund: Engineering/Facilities (100-135) Dues/Books/Periodicals $ 500 $ 1,000 $ 1,500 Continuing Education $ 5,000 $ 5,000 $ 10,000 Community Development (100-140) Contracted Services $ 30,000 $ (28,500) $ 1,500 Food/Business Lunch/Meetings $ - $ 1,500 $ 1,500 Net General Fund Change $ (21,000) Education Fund (201) $ 12,906,065 $ 662,999 $ 13,569,064 Buildings & Grounds (220) Revenue Use of Fund Balance $ 1,154,667 $ (50,700) $ 1,103,967 Borough Building Legal Fees $ 5,000 $ (5,000) $ - Furniture & Fixtures $ 10,000 $ (10,000) $ - Property Insuranc $ 150,000 $ (79,200) $ 70,800 Travel/PerDiem $ 1,500 $ (1,500) $ - Electricty $ 100,000 $ (25,000) $ 75,000 Heating $ 60,000 $ (35,000) $ 25,000 Maintenance & Repair $ 50,000 $ (25,000) $ 25,000 CapitalOutlay- Capital Projects $ - $ 100,000 $ 100,000 Mental Health Buildings $ - Contracted Services $ 25,000 $ (25,000) $ - School Buildings - Major Repairs $ - Contracted Services $ 200;000 $ 50,000 $ 250,000 Professional Services $ 50,000 $ (50,000) $ - Maintenance & Repair $ - $ 50,000 $ 50,000 Chiniak School $ - Contracted Services $ 100,000 $ (100,000) $ - Capital Outlay - Capital Projects $ - $ 100,000 $ 100,000 Maintenance Building $ - Contracted Services $ 450,000 $ (445,000) $ 5,000 Fuel -Heating $ 35,000 $ (10,000) $ 25,000 Maintenance & Repair $ - $ 10,000 $ 10,000 Construction Services $ - $ 450,000 $ 450,000 Net Building & Grounds Change $ (50,700) Page 27 of 290 AGENDA ITEM #11.A. Level 2 Changes May 15, 2025 meeting Increase/ Fund -Department Accoun Level i (Decrease) Level2 Debt Service (300) $ 6,196,173 $ (28,311) $ 6,167,862 Solid Waste Collection & Disposal (530) Revenue Use of Fund Balance $ 144,592 $ 374,602 $ 519,194 Landfill Property Insurance $ $ 7,000 $ 7,000 General Liability Insurance $ $ 8,000 $ 8,000 Heavy Equipment Maint & Repair $ - $ 25,000 $ 25,000 Recycling Services $ 300,000 $ 75,200 $ 375,200 Machinery & Equipment $ 325,057 $ (162,529) $ 162,528 Treatment Plant $ - Auto Liability $ - $ 900 $ 900 Depreciation - Buildings $ $ 267,181 $ 267,181 Depreciation - Site Improvements $ $ 153,850 $ 153,850 Solid Waste Collection & Disposal Net Change $ 374,602 KFRC (555) Revenue Use of Fund Balance Research Facility Temporary Help Continuing Education Travel / Per Diem Safety Supplies Depreciation - Buildings Depreciation - Site Improvement Depreciation - Equipment Utilities - Ventilation Building Engineer/Management Building Maintenance & Repair Research Court Apartments (556) Revenue $ 638,718 $ 688,871 $ 1,327,589 $ 10,000 $ (5,000) $ 5,000 $ 2,000 $ 1,500 $ 3,500 $ 1,500 $ (1,500) $ - $ 5,000 $ (2,000) $ 3,000 $ $ 594,680 $ 594,680 $ $ 93,782 $ 93,782 $ $ 31,409 $ 31,409 $ 5,000 $ (4,000) $ 1,000 $ 5,000 $ (5,000) $ $ 25,000 $ (15,000) $ 10,000 KFRC Net Change $ 688,871 Use of Fund Balance $ $ 34,067 $ 34,067 Apartments Depreciation $ - $ 34,067 $ 34,067 Research Court Apartments Net Change $ 34,067 Overall Net Change $ 1,660,528 Page 28 of 290 g0vr,4R"1S.LA D BURG UGS Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 100 - General Fund EXPENSE Department 135 - Engineering / Facilities Personnel Services 410.110 Salaries 410.120 Temporary Help 410.130 Overtime 410.152 Cell Phone Stipend 420.110 Unemployment Taxes 420.120 FICA Taxes 420.130 Group Insurance 420.140 Retirement 420.150 Workers Compensation Personnel Services Totals Support Goods & Services 450.100 Office Supplies 450.110 Operating Supplies 450.120 Printing / Binding 450.140 Dues / Books / Periodicals 450.160 Furniture ' Fixtures 450.170 Machinery / Equipment <$5000 450.210 Food / Business Lunch/Meeting Rooms 450.230 Advertising / Hearings 450.270 Continuing Education 450.290 Recruit / Relocation 450.300 Travel / Per Diem 450.330 Rent 450.340 Telephone/Communications Support Goods & Serwces Totals Department 135 - Engineering / Facilities Totals Budget Worksheet Report 391,500.00 .00 391,500.00 33,000.00 .00 33,000.00 2,000.00 .00 2,000.00 1,596.00 .00 1,596.00 428.00 .00 428.00 32,767.00 .00 32,767.00 136,004.00 .00 136,004.00 111,485.00 .00 111,485.00 5,905.00 .00 5,905.00 $714,685.00 $0.00 $714,685.00 1,800.00 .00 1,800.00 1,000.00 .00 1,000.00 3,500.00 .00 3,500.00 500.00 1,000.00 1,500.00 2,500.00 .00 2,500.00 1,000.00 .00 1,000.00 500.00 .00 500.00 2,000.00 .00 2,000.00 5,000.00 5,000.00 10,000.00 1,000.00 .00 1,000.00 2,500.00 .00 2,500.00 89,555.00 .00 89,555.00 1,200.00 .00 1,200.00 $112,055.00 $6,000.00 $118,055.00 $826,740.00 $6,000.00 $832,740.00 Budget Year 2026 Department 140 - Community Development n Personnel Services 410.110 Salaries 339,241.00 .00 339,241.00 m m 410.130 Overtime 5,000.00 .00 5,000.00 z N) 410.152 Cell Phone Stipend 2,400.00 .00 2,400.00 Q o 420.110 Unemployment Taxes 347.00 .00 347.00 n n) 420.120 FICA Taxes 26,518.00 .00 26,518.00 0 420.130 Group Insurance 112,400.00 .00 112,400.00 420.140 Retirement 97,524.00 .00 97,524.00 '11 420.150 Workers Compensation 3,843.00 .00 3,843.00 Personnel Services Totals $587,273.00 $0.00 $587,273.00 Run by Dora Cross on 05/13/2025 10:41:13 AM Page 1 of 17 n SQDIAS ISLAND BOROUGH Budget Worksheet Report Budget Year 2026 Account Account Description 2026 Level 1 Change from Li to L2 2026 Level 2 Fund 100 - General Fund EXPENSE Department 140 - Community Development Professional Services 430.140 Contracted Serv,ces 30,000.00 (28,500.00) 1,500.00 430.145 Junk Removal Services 20,000.00 .00 20,000.00 Professional Services Totals $50,000.00 ($28,500.00) $21,500.00 Legal Services 431.120 Legal Fees 10,000.00 .00 10,000.00 Legal Services Totals $10,000.00 $0.00 $10,000.00 Support Goods & Services 450.100 Office Supplies 1,500.00 .00 1,500.00 450.120 Printing / Binding 6,000.00 .00 6,000.00 450.140 Dues / Books / Periodicals 2,000.00 .00 2,000.00 450.160 Furniture / Fixtures 500.00 .00 500.00 450.210 Food / Business Lunch/Meeting Rooms .00 1,500.00 1,500.00 450.230 Advertising / Hearings 5,500.00 .00 5,500.00 450.245 Title Search Fees 500.00 .00 500.00 450.270 Continuing Education 20,000.00 .00 20,000.00 450.300 Travel / Per Diem 10,000.00 .00 10,000.00 450.302 Commission Travel/Training 2,000.00 .00 2,000.00 450.330 Rent 55,428.00 .00 55,428.00 450.480 Boards & Committees 16,800.00 .00 16,800.00 Support Goods & Services Totals $120,228.00 $1,500.00 $121,728.00 Department 140 - Community Development Totals $767,501.00 ($27,000.00) $740,501.00 EXPENSE TOTALS $1,594,241.00 ($21,000.00) $1,573,241.00 Fund 100 - General Fund Totals EXPENSE TOTALS $1,594,241.00 ($21,000.00) $1,573,241.00 Fund 100 - General Fund Totals ($1,594,241.00) $21,000.00 ($1,573,241.00) Fund 201 - Education Support Fund REVENUE ^^ Y / v Department 000 - Fund Revenues rn oD Property Tax Z W C 311.100 Real Property Tax 11,615,459.00 596,699.00 12,212,158.00 v 311.200 Personal Property Tax 1,290,606.00 66,300.00 1,356,906.00 n N Property Tax Totals $12,906,065.00 $662,999.00 $13,569,064.00 Department 000 - Fund Revenues Totals $12,906,065.00 $662,999.00 $13,569,064.00 _ y 0 REVENUE TOTALS $12,906,065.00 $662,999.00 $13,569,064.00 Run by Dora Cross on 05/13/2025 10:41:13 AM Page 2 of 17 n KODLAK ISLAND BURU UI9S Change from L1 to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 201- Education Support Fund EXPENSE Department 201- Education Support Audit Expense Budget Worksheet Report Budget Year 2026 432.100 Professional Services 55,000.00 .00 55,000.00 Audit Expense Totals $55,000.00 $0.00 $55,000.00 Support Goods & Services 450.221 Property Insurance 334,000.00 .00 334,000.00 450.22.2 General Liablity Insurance Coverage 180,000.00 .00 180,000.00 450.226 Mobile Equipment Insurance 1,000.00 .00 1,000.00 450.380 Snow Removal / Sanding 40,000.00 .00 40,000.00 450.430 Mamt & Repairs 20,000.00 .00 20,000.00 450.450 Contingencies 589,507.00 .00 589,507.00 Support Goods & Services Totals $1,164,507.00 $0.00 $1,164,507.00 Equipment 466.220 Auto Liability Insurance 20,000.00 .00 20,000.00 Equipment Totals $20,000.00 $0.00 $20,000.00 Operating Transfers Out 494.290 KIBSD 11,666,558.00 662,999.00 12,329,557.00 Operating Transfers Out Totals $11,666,558.00 $662,999.00 $12,329,557.00 Department 201 - Education Support Totals $12,906,065.00 $662,999.00 $13,569,064.00 EXPENSE TOTALS $12,906,065.00 $662,999.00 $13,569,064.00 Fund 201 - Education Support Fund Totals REVENUE TOTALS $12,906,065.00 $662,999.00 $13,569,064.00 EXPENSE TOTALS $12,906,065.00 $662,999.00 $13,569,064.00 Fund 201 - Education Support Fund Totals $0.00 $0.00 $0.00 Fund 220 - Building & Grounds REVENUE Department 000 - Fund Revenues State Shared Revenues n 335.190 PERS on Behalf Payment 6,237.00 .00 6,237.00 sv u� State Shared Revenues Totals $6,237.00 $0.00 $6,237.00 m Interest Earnings Z W — . "11 Interest Earnings 27,500.00 .00 27,500.00 Q O Interest Earnings Totals $27,500.00 $0.00 $27,500.00 n Iv Rents & Royalties CO 363.100 KIB 515,298.00 .00 515,298.00 y m 363.110 City of Kodiak 211,812.00 .00 211,812.00 363.120 KIBSD 168,758.00 .00 168,758.00 �1 Run by Dora Cross on 05/13/2025 10:41:13 AM Page 3 of 1' n SQDrAg ISLAND BURU UGH Budget Worksheet Report Budget Year 2026 Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 - Fund 220 -Building & Grounds REVENUE Department 000 - Fund Revenues Rents & Royalties 363.140 Borough Building - Annex 7,176.00 .00 7,176.00 Rents & Royalties Totals $903,044.00 $0.00 $903,044.00 Miscellaneous Classified 380.261 Other 120.00 .00 120.00 Miscellaneous - Classified Totals $120.00 $0.00 $120.00 Other Financing Sources 389.100 Use of Fund Balance 1,154,667.00 (50,700.00) 1,103,967.00 Other Financing Sources Totals $1,154,667.00 ,$50,700.00) $1,103,967.00 Department 000 - Fund Revenues Totals $2,091,568.00 ($50,700.00) $2,040,868.00 REVENUE TOTALS $2,091,568.00 ($50,700.00) $2,040,868.00 EXPENSE Department 232 - Borough Building Personnel Services 410.110 Salaries 97,037.00 .00 97,037.00 410.120 Temporary Help 10,000.00 .00 10,000.00 410.130 Overtime 1,500.00 .00 1,500.00 410.152 Cell Phone Stipend 1,600.00 .00 1,600.00 420.110 Unemployment Taxes 110.00 .00 110.00 420.120 FICA Taxes 8,426.00 .00 8,426.00 420.130 Group Insurance 37,654.00 .00 37,654.00 420.140 Retirement 27,916.00 .00 27,916.00 420.150 Workers Compensation 4,725.00 .00 4,725.00 Personnel Services Totals $188,968.00 $0.00 $188,968.00 Professional Services 430.140 Contracted Services Legal Services 431.120 Legal Fees 50,000.00 .00 50,000.00 Professional Services Totals $50,000.00 $0.00 $50,000.00 Legal Services Totals Support Goods & Services 450.100 Office Supplies 450.110 Operating Supplies 450.160 Furniture / Fixtures 450.170 Machinery / Equipment <$5000 450.221 Property Insurance 450.270 Continuing Education 5,000.00 (5,000.00) .00 ^ $5,000.00 ($5,000.00) $0.00 rn Z 300.00 .00 300.00 ♦� 5,000.00 .00 5,000.00 n 10,000.00 (10,000.00) .00 2,500.00 .00 2,500.00 150,000.00 (79,200.00) 70,800.00 ' 11 5,000.00 .00 5,000.00 Run by Dora Cross on 05/13/2025 10:41:13 AM SUDIAS I,SLAMD s BOWOUGH Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 220 - Building & Grounds EXPENSE Department 232 - Borough Building Support Goods & Services 450.300 Travel / Per Diem 450.350 Electricity 450.360 Fuel - Heating 450.365 Fuel - Vehicle 450.370 Water & Sewer 450.380 Snow Removal / Sanding 450.390 Refuse Collection - Disposal 450.410 Janitorial Services 450.430 Maint & Repairs 450.440 Auto Maint & Repairs 450.461 Safety Supplies 450.510 Recycling Services 450.540 Clothing Allowance Support Goods & Services Totals Budget Worksheet Report Budget Year 2026 1,500.00 (1,500.00) .00 100,000.00 (25,000.00) 75,000.00 60,000.00 35,000.00) 25,000.00 5,000.00 .00 5,000.00 15,000.00 .00 15,000.00 15,000.00 .00 15,000.00 9,000.00 .00 9,000.00 70,000.00 .00 70,000.00 50,000.00 25,000.00) 25,000.00 12,500.00 .00 12,500.00 2,000.00 .00 2,000.00 3,200.00 .00 3,200.00 700.00 .00 700.00 $516,700.00 ($175,700.00) $341,000.00 Capital Outlay 470.100 Machinery / Equipment >$5000 10,000.00 .00 10,000.00 470.120 Automotive 50,000.00 .00 50,000.00 Capital Outlay Totals $60,000.00 $0.00 $60,000.00 Operating Transfers Out 494,415 Capital Projects - (Borough) .00 100,000.00 100,000.00 Operating Transfers Out Totals $0.00 $100,000.00 $100,000.00 Department 232 - Borough Building Totals $820,668.00 1 $80,700.00) $739,968.00 Department 233 - Mental Health Center Professional Services 430.140 Contracted Services 25,000.00 25,000.00) .00 Professional Services Totals $25,000.00 ($25,000.00) $0.00 Capital Projects n 452.140 Design Services 200,000.00 .00 200,000.00 ^ YmI v Capital Projects Totals $200,000.00 $0.00 $200,000.00 Department 233 - Mental Health Center Totals $225,000.00 $25,000.00) $200,000.00 Z W Department 235 - School Buildings - Major Repairs Q 0 Professional Services n N 430.140 Contracted Services 200,000.00 50,000.00 250,000.00 CID o Professional Services Totals $200,000.00 $50,000.00 $250,000.00 y Run by Dora Cross on 05/13/2025 10:41:13 AM Page 5 of 17 n Iv aD (D W O N CD SUDIAS I,SEAMD BQRU U+G�U Budget Worksheet Report Budget Year 2026 Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 220 - Building & Grounds EXPENSE Department 235 - School Buildings - Major Repairs Audit Expense 432.100 Professional Services 50,000.00 50,000.00) .00 Audit Expense Totals $50,000.00 ($50,000.00) $0.00 Support Goods & Services 450.430 Maint & Repairs .00 50,000.00 50,000.00 Support Goods & Services Totals $0.00 $50,000.00 $50,000.00 Department 235 - School Buildings - Major Repairs $250,000.00 $50,000.00 $300,000.00 Totals Department 237 - Chiniak School Professional Services 430.140 Contracted Services 100,000.00 (100,000.00) .00 Professional Services Totals $100,000.00 ($100,000.00) $0.00 Operating Transfers Out 494.455 Capital Projects- Non Boro Bldg. .00 100,000.00 100,000.00 Operating Transfers Out Totals $0.00 $100,000.00 $100,000.00 Department 237 - Chiniak School Totals $100,000.00 $0.00 $100,000.00 Department 238 - Maintenance Building Professional Services 430.140 Contracted Services 450,000.00 445,000.00) 5,000.00 Professional Services Totals $450,000.00 ($445,000.00) $5,000.00 Support Goods & Services 450.360 Fuel - Heating 35,000.00 (10,000.00) 25,000.00 450.370 Water & Sewer 2,000.00 .00 2,000.00 450.430 Mamt & Repairs .00 10,000.00 10,000.00 Support Goods & Services Totals $37 000.00 $0.00 $37,000.00 Capital Projects 452.150 Construction Service .00 450,000.00 450,000.00 Capital Projects Totals $0.00 $450,000.00 $450,000.00 Department 238 - Maintenance Building Totals $487,000.00 $5,000.00 $492,000.00 EXPENSE TOTALS $1,882,668.00 ($50,700.00) $1,831,968.00 m Fund 220 - Building & Grounds Totals Z REVENUE TOTALS $2,091,568.00 ($50,700.00) $2,040,868.00 n EXPENSE TOTALS $1,882,668.00 ($50,700.00) $1,831,968.00 Fund 220 - Building & Grounds Totals $208,900.00 $0.00 $208,900.00 y Run by Dora Cross on 05/13/2025 10:41:13 AM Page 6 of 1, n R'0DIAR' 1S— AJVD BOROUGH Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 300 - Debt Service REVENUE Department 000 - Fund Revenues Non -Ad Valorem Taxes 313.110 Motor Vehide Tax 720,000.00 .00 720,000.00 Non Ad Valorem Taxes Totals $720,000.00 $0.00 $720,000.00 State Shared Revenues 335.200 School'Debt Reimbursement- Current 4,270,637.00 (1,084,173.00) 3,186,464.00 State Shared Revenues Totals $4,270,637.00 ($1,084,173.00) $3,186,464.00 Other Financing Sources 389.100 Use of Fund Balance 34,620.00 .00 34,620.00 Other financing Sources Totals $34,620.00 $0.00 $34,620.00 Budget Worksheet Report Budget Year 2026 Operating Transfers In 391.100 General Fund 1,170,916.00 1,055,862.00 2,226,778.00 Operating Transfers In Totals $1,170,916.00 $1,055,862.00 $2,226,778.00 Department 000 - Fund Revenues Totals $6,196,173.00 ($28,311.00) $6,167,862.00 REVENUE TOTALS $6,196,173.00 ($28,311.00) $6,167,862.00 EXPENSE Department 300 - Debt Service - School Professional Services 430.130 Consultants 6,300.00 3,150.00 9,450.00 Professional Services Totals $6,300.00 $3,150.00 $9,450.00 Debt Service - Principal 475.239 2011 Bond Issue 395,000.00 .00 395,000.00 475.243 GO 2013 - Principal 1,340,000.00 .00 1,340,000.00 475.245 2014 GO Bond 1,410,000.00 .00 1,410,000.00 475.246 2015 GO HS Bond 290,000.00 (45,000.00) 245,000.00 475.247 2015 GO R & R Bond 220,000.00 .00 220,000.00 475.248 2016 GO HS Bond 95,000.00 .00 95,000.00 475.249 2016 GO R & R Bond 660,000.00 .00 660,000.00 475.252 2016 GO Series 3 - Principal 550,000.00 .00 550,000.00 n 475.253 2018 AMBBA DL - HS Reno Principal 55,000.00 .00 55,000.00 ^ sv 475.254 GO 2020 One Series A - Principal 35,000.00 .00 35,000.00 m m 475.255 GO 2020 One Series B - Principal 180,000.00 .00 180,000.00 z w Debt Service - Principal Totals $5,230,000.00 ($45,000.00) $5,185,000.00cri 0 Debt Service - Interest n N j 476.239 2011 Bond Issue 123,625.00 .00 123,625.00 (0 476.243 GO 2013 - Interest 190,606.00 .00 190,606.00 y 476.245 2014 GO Bond Issue 238,236.00 .00 238,236.00 476.246 2015 GO HS Bond 201,463.00 13,539.00 215,002.00 476.247 2015 GO R & R Bond 5,500.00 .00 5,500.00 �$ Run by Dora Cross on 05/13/2025 10:41:13 AM Page 7 of 17 KODIAS IS.LAMD BURG UGH Budget Worksheet Report Budget Year 2026 Account Account Description 2026 Level 1 Change from :1 t 2026 Level 2 Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School Debt Service - Interest 476.248 2016 GO HS Bond - Interest 37,544.00 .00 37,544.00 476.249 2016 GO R & R Bond - Interest 16,500.00 .00 16,500.00 476.252 2016 GO Serves 3 - Interest 72,750.00 .00 72,750.00 476.253 2018 AMBBA DL - HS Reno Interest 6,274.00 .00 6,274.00 476.254 GO 2020 One Senes A - Interest 10,625.00 .00 10,625.00 476.255 GO 2020 One Series B - Interest 56,750.00 .00 56,750.00 Debt Service - Interest Totals $959,873.00 $13,539.00 $973,412.00 Department 300 - Debt Service - School Totals $6,196,173.00 ($28,311.00) $6,167,862.00 EXPENSE TOTALS $6,196,173.00 ($28,311.00) $6,167,862.00 Fund 300 - Debt Service Totals REVENUE TOTALS $6,196,173.00 ($28,311.00) $6,167,862.00 EXPENSE TOTALS $6,196,173.00 ($28,311.00) $6,167,862.00 Fund 300 - Debt Service Totals $0.00 $0.00 $0.00 Fund 530 - Solid Waste Disposal Fund REVENUE Department 000 - Fund Revenues Penalties & Interest Tax 319.100 Penalties & Interest 3,000.00 .00 3,000.00 Penalties & Interest Tax Totals $3,000.00 $0.00 $3,000.00 State Shared Revenues 335.190 PERS on Behalf Payment 41,608.00 .00 41,608.00 State Shared Revenues Totals $41,608.00 $0.00 $41,608.00 Charges for Services 340.160 Dump Fee - Customer 630,000.00 .00 630,000.00 340.170 Dump Fee - Alaska Waste 3,150,000.00 .00 3,150,000.00 340.171 Dump Fee - USCG 367,500.00 .00 367,500.00 n 340.172 Waste Screenings 25,200.00 .00 25,200.00 340.173 Metals 78,750.00 .00 78,750.00 m o Charges for Services Totals $4,251,450.00 $0.00 $4,251,450.00 Z Interest Earnings Q o 361.100 Interest Eamings 35,000.00 .00 35,000.00 n N Interest Earnings Totals $35,000.00 $0.00 $35,000.00 p Miscellaneous - Classified y 380.220 Recycle Metals 50,000.00 .00 50,000.00 m Miscellaneous - Classified Totals $50,000.00 $0.00 $50,000.00 5 Run by Dora Cross on 05/13/2025 10:41:13 AM Page 8 of 1; n saDrAS ISEAMD BQRQ UV+ U Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 530 - Solid Waste Disposal Fund REVENUE Department 000 - Fund Revenues Other Financing Sources 389.100 Use of Fund Balance Department Budget Worksheet Report Budget Year 2026 144,592.00 374,602.00 519,194.00 Other Financing Sources Totals $144,592.00 $374,602.00 $519,194.00 000 - Fund Revenues Totals $4,525,650.00 $374,602.00 $4,900,252.00 REVENUE TOTALS $4,525,650.00 $374,602.00 $4,900,252.00 EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Personnel Services 410.110 Salaries 637,316.00 .00 637,316.00 410.120 Temporary Help 40,000.00 .00 40,000.00 410.130 Overtime 20,000.00 .00 20,000.00 410.140 Allocated Salaries 25,000.00 .00 25,000.00 410.152 Cell Phone Stipend 2,200.00 .00 2,200.00 420.110 Unemployment Taxes 700.00 .00 700.00 420.120 FICA Taxes 53,513.00 .00 53,513.00 420.130 Group Insurance 201,477.00 .00 201,477.00 420.140 Retirement 186,218.00 .00 186,218.00 420.150 Workers Compensation 31,408.00 .00 31,408.00 Personnel Services Totals $1,197,832.00 $0.00 $1,197,832.00 ProfessronalSerwces 430.130 Consultants 75,000.00 .00 75,000.00 430.140 Contracted Services 75,000.00 .00 75,000.00 430.144 Design Services 50,000.00 .00 50,000.00 430.145 Junk Removal Services 5,000.00 .00 5,000.00 430.146 Metals Processing 60,000.00 .00 60,000.00 430.147 litter Pickup 15,000.00 .00 15,000.00 430.164 Construction Services 100,000.00 .00 100,000.00 n Professional Services Totals $380,000.00 $0.00 $380,000.00 Legal Services m cD ..120 Legal Fees 7,500.00 .00 7,500.00 z v 4 Legal Services Totals $7,500.00 $0.00 $7,500.00 Q p Contnbubons n N) 1.322 Senior Citizen Support 45,000.00 .00 45,000.00 C y m Run by Dora Cross on 05/13/2025 10:41:13 AM Page 9 of 1, n Budget Worksheet Report •� SaDIA.' IxSMAMD Budget Year 2026 BQRU UGH' Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Contributions 448.902 Donated Trash Disposal 140,000.00 .00 140,000.00 Contnbutions Totals $185,000.00 $0.00 $185,000.00 Support Goods & Services 450.100 Office Supplies 500.00 .00 500.00 450.110 Operating Supplies 75,000.00 .00 75,000.00 450.112 Hazardous Waste Material 100,000.00 .00 100,000.00 450.120 Printing / Binding 500.00 .00 500.00 450.130 Postage 500.00 .00 500.00 450.140 Dues / Books / Periodicals 750.00 .00 750.00 450.170 Machinery / Equipment <$5000 25,000.00 .00 25,000.00 450.180 Equipment Rental 20,000.00 .00 20,000.00 450.221 Property Insurance .00 7,000.00 7,000.00 450.222 General Liablity Insurance Coverage .00 8,000.00 8,000.00 450.230 Advertising / Hearings 3,000.00 .00 3,000.00 450.231 Outreach (SWAB/Public Education) 10,000.00 .00 10,000.00 450.270 Continuing Education 10,000.00 .00 10,000.00 450.280 Staff Training 5,000.00 .00 5,000.00 450.300 Travel / Per Diem 3,000.00 .00 3,000.00 450.340 Telephone/Communications 2,000.00 .00 2,000.00 450.350 Electricity 30,000.00 .00 30,000.00 450.360 Fuel - Heating 40,000.00 .00 40,000.00 450.365 Fuel - Vehicle 30,000.00 .00 30,000.00 450.370 Water & Sewer 15,000.00 .00 15,000.00 450.380 Snow Removal / Sanding 10,000.00 .00 10,000.00 450.430 Maint & Repairs 25,000.00 .00 25,000.00 450.432 Baler Maint 75,000.00 .00 75,000.00 n 450.435 Maint Agreements 75,000.00 .00 75,000.00 ^ YmI 450.440 Auto Maint & Repairs 10,000.00 .00 10,000.00 cQ cD 450.442 Heavy Equip Maint & Repair .00 25,000.00 25,000.00 z C4 450.451 Licenses & Permits 10,000.00 .00 10,000.00 v 0 450.461 Safety Supplies 5,000.00 .00 5,000.00 n N 450.496 Credit Card Fees 3,000.00 .00 3,000.00 CO 450.510 Recycling Services 300,000.00 75,200.00 375,200.00 m 450.540 Clothing Allowance 4,200.00 .00 4,200.00 450.541 Protective Equipment 2,500.00 .00 2,500.00 �1 Run by Dora Cross on 05/13/2025 10:41:13 AM Page 10 of 1-, n B"UDIAS I,SIAND BQRU UGS Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Support Goods & Services Totals $889,950.00 $115,200.00 $1,005,150.00 Budget Worksheet Report Budget Year 2026 Equipment 466.220 Auto Liability Insurance 2,500.00 .00 2,500.00 Equipment Totals $2,500.00 $0.00 $2,500.00 Capital Outlay 470.100 Machinery / Equipment >$5000 325,057.00 (162,529.00) 162,528.00 Ca, italOutla. Totals $325,057.00 ($162,529.00) $162,528.00 Depreciation 472.020 Depr -Buildings 42,055.00 .00 42,055.00 472.030 Depr- Site Improvement 61,082.00 .00 61,082.00 472.120 Depr-Machinery / Equipment 66,455.00 .00 66,455.00 Deprecation Totals $169,592.00 $0.00 $169,592.00 Debt Service - Interest 476.105 Loan - Interest 9,000.00 .00 9,000.00 476.277 Revenue Bond 2011 Three - Interest 19,875.00 .00 19,875.00 Debt Service - Interest Totals $28,875.00 $0.00 $28,875.00 Sub -Department 701- Landfill Totals $3,186,306.00 ($47.329.00) $3,138,977.00 Sub -Department 702 - Leachate Plant Personnel Services 410.110 Salaries 186,988.00 .00 186,988.00 410.120 Temporary Help 50,000.00 .00 50,000.00 410.130 Overtime 10,000.00 .00 10,000.00 410.152 Cell Phone Stipend 3,000.00 .00 3,000.00 420.110 Unemployment Taxes 250.00 .00 250.00 420.120 FICA Taxes 19,124.00 .00 19,124.00 420.130 Group Insurance 65,754.00 .00 65,754.00 420.140 Retirement 55,807.00 .00 55,807.00 n 420.150 Workers Compensation 11,224.00 .00 11,224.00 YI Personnel Services Totals $402,147.00 $0.00 $402,147.00 m F z 430.130 Consultants 20,000.00 .00 20,000.00 Q p 430.140 Contracted Sery ces 50,000.00 .00 50,000.00 n N 430.144 Design Services 10,000.00 .00 10,000.00 '0 430.164 Construction Services 50,000.00 .00 50,000.00 430.166 Laboratory Services 75,000.00 .00 75,000.00 Professional Services Totals $205,000.00 $0.00 $205,000.00 Run by Dora Cross on 05/13/2025 10:41:14 AM Page 11 of 17 n SUDIAS 1SXAAAiD BOHO UAgff Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 702 - Leachate Plant Support Goods & services 450.110 Operating Supplies 450.111 Chemicals 450.120 Printing Binding 450.140 Dues / Books / Periodicals 450.170 Machinery I Equipment <$5000 450.180 Equipment Rental 450.270 Continuing Education 450.300 Travel / Per Diem 450.340 Telephone/Commun cations 450.350 Electricity 450.365 Fuel - Vehicle 450.380 Snow Removal / Sanding 450.392 Septic Tank Disposal 450.430 Maint & Repairs 450.434 Building Mamt & Repairs 450.440 Auto Mamt & Repairs 450.451 Licenses & Permits 450.461 Safety Supplies 450.540 Clothing Allowance Support Goods & Services Totals Equppmer 466.220 Auto Liability Insurance capital outlay 470.100 Machinery / Equipment >$5000 470.120 Automotive W Depreciation tD 472.020 Depr -Buildings 0 472.030 Depr- Site Improvement 0 N Debt Service - Interest � 476.105 Loan - Interest Budget Worksheet Report Budget Year 2026 25,000.00 .00 25,000.00 85,000.00 .00 85,000.00 300.00 .00 300.00 500.00 .00 500.00 50,000.00 .00 50,000.00 5,000.00 .00 5,000.00 4,000.00 .00 4,000.00 3,000.00 .00 3,000.00 2,500.00 .00 2,500.00 95,000.00 .00 95,000.00 2,000.00 .00 2,000.00 5,000.00 .00 5,000.00 4,000.00 .00 4,000.00 35,000.00 .00 35,000.00 10,000.00 .00 10,000.00 5,000.00 .00 5,000.00 10,000.00 .00 10,000.00 5,000.00 .00 5,000.00 1,400.00 .00 1,400.00 $347,700.00 $0.00 $347,700.00 .00 900.00 900.00 Equipment Totals $0.00 $900.00 $900.00 200,000.00 .00 200,000.00 50,000.00 .00 50,000.00 n capital Outlay Totals $250,000.00 $0.00 $250,000.00 ^ .00 267,181.00 267,181.00 Z .00 :53,850.00 153,850.00 v Depreciation Totals $0.00 $421,031.00 $421,031.00 n Debt Service - Interest Totals Sub -Department 702 - Leachate Plant Totals Department 731 - Waste Disposal Totals $4,525,650.00 $374,602.00 $4,900,252.00 Run by Dora Cross on 05/13/2025 10:41:14 AM Page 12 of 17 n SQDIAS ISMA ND BQRQ U49H Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 530 - Solid Waste Disposal Fund EXPENSE TOTALS $4,525,650.00 $374,602.00 $4,900,252.00 Fund 530 - Solid Waste Disposal Fund Totals REVENUE TOTALS $4,525,650.00 $374,602.00 $4,900,252.00 EXPENSE TOTALS $4,525,650.00 $374,602.00 $4,900,252.00 Fund 530 - Solid Waste Disposal Fund Total $0.00 $0.00 $0.00 Fund 555 - KFRC REVENUE Department 000 - Fund Revenues State Shared Revenues 335.190 PERS on Behalf Payment 5,425.00 .00 5,425.00 State Shared Revenues Totals $5,425.00 $0.00 $5,425.00 Budget Worksheet Report Budget Year 2026 Interest Earnings 361.104 Loan Interest 18,395.00 .00 18,395.00 Interest Earnings Totals $18,395.00 $0.00 $18,395.00 Rents & Royalties 363.300 NOAA Lease (through GSA) 665,028.00 .00 665,028.00 363.303 Natural Resources Conservation (through GSA) 28,334.00 .00 28,334.00 363.320 Fish & Game Lease 66,958.00 .00 66,958.00 363.340 KFRC Reception Revenue 3,500.00 .00 3,500.00 363.350 Kodiak Regional Aquaculture Association 18,924.00 .00 18,924.00 Rents & Royaltes Totals $782,744.00 $0.00 $782,744.00 Other Financing Sources 389.100 Use of Fund Balance 638,718.00 688,871.00 1,327,589.00 Other Financing Sources Totals $638,718.00 $688,871.00 $1,327,589.00 Operating Transfers In 391.277 Tourism Development 20,000.00 .00 20,000.00 Operating Transfers In Totals $20,000.00 $0.00 $20,000.00 Department 000 - Fund Revenues Totals $1,465,282.00 $688,871.00 $2,154,153.00 REVENUE TOTALS $1,465,282.00 $688,871.00 $2,154,153.00 n EXPENSE Department 758 - Research Facility m cD Personnel Services z 410.110 Salaries 83,207.00 .00 83,207.00 Q 0 410.120 Temporary Help 10,000.00 (5,000.00) 5,000.00 n Iv 410.130 Overtime 2,500.00 .00 2,500.00 (0 410.140 Allocated Salaries 24,000.00 .00 24,000.00 410.152 Cell Phone Stipend 1,600.00 .00 1,600.00 420.110 Unemployment Taxes 97.00 .00 97.00 Run by Dora Cross on 05/13/2025 10:41:14 AM Page 13 of 17 SUDIAS I,SLAMD BOHO UGH Budget Worksheet Report Budget Year 2026 Account Account Description 2026 Level 1 Change from Ll to L2 2026 Level 2 Fund 555 - KFRC EXPENSE Department 758 - Research Facility Personnel Services 420.120 FICA Taxes 7,444.00 .00 7,444.00 420.130 Group Insurance 30,629.00 .00 30,629.00 420.140 Retirement 24,281.00 .00 24,281.00 420.150 Workers Compensation 4,174.00 .00 4,174.00 Personnel Services Totals $187,932.00 ($5,000.00) $182,932.00 Support Goods & Services 450.100 Office Supplies 150.00 .00 150.00 450.110 Operating Supplies 3,500.00 .00 3,500.00 450.160 Furniture I Fixtures 3,000.00 .00 3,000.00 450.270 Continuing Education 2,000.00 1,500.00 3,500.00 450.300 Travel / Per Diem 1,500.00 (1,500.00) .00 450.340 Telephone/Communications 2,000.00 .00 2,000.00 450.365 Fuel - Vehicle 2,500.00 .00 2,500.00 450.435 Maint Agreements 25,000.00 .00 25,000.00 450.440 Auto Mamt & Repairs 6,000.00 .00 6,000.00 450.451 Licenses & Permits 10,000.00 .00 10,000.00 450.461 Safety Supplies 5,000.00 (2,000.00) 3,000.00 450.540 Clothing Allowance 700.00 .00 700.00 Support Goods & Services Totals $61,350.00 ($2,000.00) $59,350.00 Capital Projects 452.140 Design Services 20,000.00 .00 20,000.00 452.150 Construction Service 500,000.00 .00 500,000.00 Capital Projects Totals $520,000.00 $0.00 $520,000.00 Capital Outlay 470.100 Machinery / Equipment >$5000 25,000.00 .00 25,000.00 Capital Outlay Totals $25,000.00 $0.00 $25,000.00 Depreciation n 472.020 Depr -Buildings .00 594,680.00 594,680.00 v 472.030 Depr- Site Improvement .00 93,782.00 93,782.00 ccDD 472.120 Depr-Machinery / Equipment .00 31,409.00 31,409.00 N) Depreciation Totals $0.00 $719,871.00 $719,871.00 v N 0 Cleaning / Janitor / Etc 1`0 480.130 Contracted Services 60,000.00 .00 60,000.00 10 480.140 Aquarium Cleaning 2,000.00 .00 2,000.00 Cleaning Janitor/Etc Totals $62,000.00 $0.00 $62,000.00 1 1 1 Run by Dora Cross on 05/13/2025 10:41:14 AM Page 14 of 17 n v cc 0) W 0 N O a �`-- SQDIAS I,SLAIVD BaRauGs Budget Worksheet Report Budget Year 2026 Account Account Description 2026 Level 1 Change from Ll to L2 2026 Level 2 Fund 555 - KFRC EXPENSE Department 758 - Research Facility Heatng 481.120 Fuel 100,000.00 .00 100,000.00 481.130 System Maint & Repair 25,000.00 .00 25,000.00 Heating Totals $125,000.00 $0.00 $125,000.00 Electrical 482.110 Electrical - Light & Power 200,000.00 .00 200,000.00 482.120 Replacement Parts 15,000.00 .00 15,000.00 482.130 Power / Seawater System 15,000.00 .00 15,000.00 482.140 System Maint & Repair 15,000.00 .00 15,000.00 Electncal Totals $245,000.00 $0.00 $245,000.00 Plumbing 483.110 Water 50,000.00 .00 50,000.00 483.120 Supplies 3,000.00 .00 3,000.00 483.130 System Maint & Repair 35,000.00 .00 35,000.00 483.140 Sea Water Pump Repairs 30,000.00 .00 30,000.00 Plumbing Totals $118,000.00 $0.00 $118,000.00 Air Conditioning 484.110 Utilities- Ventilate 5,000.00 (4,000.00) 1,000.00 484.120 System Maint & Repair 10,000.00 .00 10,000.00 Air Conditioning Totals $15,000.00 ($4,000.00) $11,000.00 Elevators 485.120 System Maint & Repair 10,000.00 .00 10,000.00 Elevators Totals $10,000.00 $0.00 $10,000.00 Miscellaneous 486.110 Building Engineer / Management 5,000.00 (5,000.00) .00 486.111 Chemicals 20,000.00 .00 20,000.00 486.340 Telephone/Communications 7,000.00 .00 7,000.00 486.380 Snow Removal / Disposal 20,000.00 .00 20,000.00 n 486.390 Refuse Collection 9,000.00 .00 9,000.00 ^ Y 486.430 Maint & Repairs 10,000.00 .00 10,000.00 I Miscellaneous Totals $71,000.00 ($5,000.00) $66,000.00 Z Budding Repairs v F.430 Building Maint & Repairs 25,000.00 (15,000.00) 10,000.00 n Building Repairs Totals $25,000.00 ($15,000.00) $10,000.00 Department 758 - Research Fadlity Totals $1,465,282.00 $688,871.00 $2,154,153.00 m EXPENSE TOTALS $1,465,282.00 $688,871.00 $2,154,153.00 Run by Dora Cross on 05/13/2025 10:41:14 AM Page 15 or 17 n ti i Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 555 - KFRC Totals REVENUE TOTALS $1,465,282.00 $688,871.00 $2,154,153.00 EXPENSE TOTALS $1,465,282.00 $688,871.00 $2,154,153.00 Fund 555 - KFRC Totals $0.00 $0.00 $0.00 Fund 556 - Research Court Apartments Budget Worksheet Report Budget Year 2026 REVENUE Department 000 - Fund Revenues Rents & Royalties 363.321 Apartment Rent 88,230.00 .00 88,230.00 Rent; & Royalties Totals $88,230.00 $0.00 $88,230.00 Other Financing Sources 389.100 Use of Fund Balance .00 34,067.00 34,067.00 Other Financing Sources Totals $0.00 $34,067.00 $34,067.00 Department 000 - Fund Revenues Totals $88,230.00 $34,067.00 $122,297.00 REVENUE TOTALS $88,230.00 $34,067.00 $122,297.00 EXPENSE Department 759 - Apartments Personnel Services 410.110 Salaries 17,570.00 .00 17,570.00 420.110 Unemployment Taxes 18.00 .00 18.00 420.120 FICA Taxes 1,344.00 .00 1,344.00 420.130 Group Insurance 7,025.00 .00 7,025.00 420.140 Retirement 4,978.00 .00 4,978.00 420.150 Workers Compensation 754.00 .00 754.00 Personnel Services Totals $31,689.00 $0.00 $31,689.00 Support Goods & Services 450.110 Operating Supplies 500.00 .00 500.00 450.340 Telephone/Communications 1,500.00 .00 1,500.00 Support Goods & Services Totals $2,000.00 $0.00 $2,000.00 Deprecation 472.030 Depr- Site Improvement .00 34,067.00 34,067.00 ^ v Deprecation Totals $0.00 $34,067.00 $34,067.00 tY�I ' 11 uD (D Cleaning/Janitor Eta Z 480.130 Contracted Services 5,000.00 .00 5,000.00 _ v o Cleaning/Janitor/Etc Totals $5,000.00 $0.00 $5,000.00 n Heating _ 481.120 Fuel 15,000.00 .00 15,000.00 O 481.130 System Maint & Repa,r 5,000.00 .00 5,000.00 111y Heating Totals $20,000.00 $0.00 $20,000.00 Run by Dora Cross on 05/13/2025 10:41:14 AM Page 16 of 17 n SUDIAB' IxS.LAXD BOROUGH Budget Worksheet Report Budget Year 2026 Change from Ll to Account Account Description 2026 Level 1 L2 2026 Level 2 Fund 556 -Research Court Apartments EXPENSE Department 759 - Apartments Electrical 482.110 Electrical - Light & Power 6,000.0 % .00 6,000.00 482.120 Replacement Parts 1,000.00 .00 1,000.00 482.140 System Maint & Repair 2,500.00 .00 2,500.00 Electrcal Totals $9,500.00 $0.00 $9,500.00 Plumbing 483.110 Water 10,000.00 .00 10,000.00 483.130 System Mamt & Repair 2,500.00 .00 2,500.00 Plumbing Totals $12,500.00 $0.00 $12,500.00 Miscellaneous 486.170 Machinery / Equipment 2,500.00 .00 2,500.0:; 486.430 Mamt & Repairs 5,041.00 .00 5,041.00 Miscellaneous Totals $7,541.00 $0.00 $7,541.00 Department 759 - Apartments Totals $88,230.00 $34,067.00 $122,297.00 EXPENSE TOTALS $88,230.00 $34,067.00 $122,297.00 Fund 556 - Research Court Apartments Totals REVENUE TOTALS $88,230.00 $34,067.00 $122,297.00 EXPENSE TOTALS $88,230.00 $34,067.00 $122,297.00 Fund 556 - Research Court Apartments Totals $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $27,272,968.00 $1,681,528.00 $28,954,496.00 EXPENSE GRAND TOTALS $28,658,309.00 $1,660,528.00 $30,318,837.00 Net Grand Totals ($1,385,341.00) $21,000.00 ($1,364,341.00) 17 v m cc z cri v 0 n N C m0 Run by Dora Cross on 05/13/2025 10:41:14 AM Page 17 of 1j n AGENDA ITEM #14.A.1. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING SUBJECT: Contract No. FY2019-10U, Change Order No. 21.1 For The North Star Roof And Skylight Replacement Structural Design With Jensen Yorba Wall ORIGINATOR: Codi Allen, Project Manager/Inspector RECOMMENDATION: Move to authorize the Borough Manager to execute Contract No. FY2019-10U, Change Order No. 21.1 for the North Star Roof and Skylight Replacement Structural Design with Jensen Yorba Wall. DISCUSSION: Staff received direction to modify the design for the North Star Roof and Skylight. The modification removes the replacement of the skylight with a newer skylight feature and instead structurally replaces it with a closed in roof to reduce the risk of future leaking. In order to execute this desired change a structural engineer is required to complete the design. The original proposal from Jensen Yorba Wall did not include structural engineering, under the assumption that the structure was adequate to support a new skylight system. The proposed change order includes an increase of $8,280 for the inclusion of the structural engineer's time, the increased principal architect time, and increased drafter time. ALTERNATIVES: FISCAL IMPACT: Funding Source: Fund 469 - Renewal and Replacement Projects Funding Balance: Total Cost of this Change: $8,280.00 Original Contract FY2019-10U: $99,423.00 Total Cost for Contract FY2019-10U would be: $107,703.00 OTHER INFORMATION: Kodiak Island Borough Contract No. FY2019-10U, Change Order No. 21.1 For The North Star Roof A... Page 46 of 290 AGENDA ITEM #14.A.1. KODIAK ISLAND BOROUGH Contractor Change Order Form Contractor Name Jensen Yorba Wall Contract No. Contract FY2019U Change Order No. CO#21.1 Project Title North Star Roof & Skylight Replacement Project No. 23002.4 Funding No. 469.614.452.140 Financial Impact Original Contract $99,423.00 Award Amount Proposed Change Order + $8,280.00 Amount New Total Contract $107,703.00 Award Amount Schedule Impact Original Final Completion Date Change Order will: ❑ No Change ❑ Increase ❑ Decrease The contract term by # Days New Final Completion Date Reason for Change Order: Instead of replacing the skylight with a new skylight, direction was received to replace it with a structural feature; close -in the skylight to reduce risk of leaking. In order to conduct this work a structural engineer is required to complete the design. The original proposal did not include structural engineering, under the assumption that the structure was adequate to support a new skvlight system. Approval Signatures Contractor Representative Date Project Manager Date Borough Manager Date Financial Director Date Contract No. FY2019-10U, Change Order No. 21.1 For The North Star Roof A... Page 47 of 290 AGENDA ITEM #14.A.1. From: Corey Wall To: Codi Allen; Patricia Valerio Subject: KIB North Star Roof & Skylight Structural Fee Date: Wednesday, April 23, 2025 9:53:12 AM Attachments: KIBSD North Star Elem Roof & Skyliaht Replacement Fee REV 2023.07.18.pdf KIBSD North Star Elem Roof & Skylight Replacement Fee REV 2025.04.23.odf Hi Codi & Patricia - I've talked with Brian at PND and he can assist with the design of the solid roof in place of the skylight at North Star for $3,000 with the assumption that we will put all his notes and callouts on our drawings. I've attached a revised CD -phase cost proposal that adds his work and some additional time for us to re -design. The change in this phase fee is $8,280. I've attached the original fee proposal and the revised CD phase fees, so let me know if you want this in a different format. Thanks, C Corey Wall Principal Architect JENSEN YORBA WALL, INC. 522 West Tenth Street I Juneau, AK 99801 C 907-209-0366 1 D 907-802-2351 1 0 907-586-1070 1 F 907-586-3959 www.iensenyorbawaII.com Contract No. FY2019-10U, Change Order No. 21.1 For The North Star Roof A... Page 48 of 290 0 v 0 z 0 v u� CD 0 N O DESIGN SERVICES PROPOSAL Contract FY2019-10W, CO#23 Updated Proposal for CD Services - 2025 CONSTRUCTION DOCUMENTS SERVICES To close off skylight with structural means. Project: KIBSD North Star Elementary Roof & Skylight Replacement JYW Protect No.: 23029 Jensen Yorba Wall Inc. STAFF: Architect Interior Design Construction Manage Drafter Exec A Cler A ACC TOTAL PMgr I A -III I A -II I A -I I Int III I Int II ID -III I ID -II III CM-I11 I CM -II I CM -I D-II D-I EA CA A $186 $147 1 $131 $115 1 $100 $90 $153 1 $121 $90 $153 1 $131 $100 $104 $90 $84 1 $42 $85 ARCHITECTURE: Project Management Research / Archives Code Analysis Construction Doc Dwgs Cover / Site Plan Plans Sections / Elevations Details Specifications Cost Estimate Coordination Meetings / Presentations Quality Control Submittal Re -design of Skylight Subtotal Hours Subtotal Dollars $ CONSULTANTS: Civil Engineering Structural Engineering $3,000 Mechanical Engineering Electrical Engineering Hazardous Materials Engineering Landscape Architecture Cost Estimating Subtotal $3,000 Overhead/Profit 10% $300 Consultants Total Labor $3,300 Subtotal Design Development Services LABOR $30,428 Subtotal Design Development Services REIMBURSABLES (see attached) $0 TOTAL CONSTRUCTION DOCUMENTS SERVICES FEE Increase in fee is $8,280.00 $30,428 North Star Roof Replacement.xlsx-50 CD 1 4/23/2025 0 v 0 z 0 DESIGN SERVICES PROPOSAL Contract FY2019-10U, CO#21, Jensen Original Proposal for CD Services - 2023 Yorba CONSTRUCTION DOCUMENTS SERVICES Wall Project: KIBSD North Star Elementary Roof & Skylight Replacement Inc. JYW Project No.: 23029 STAFF: O iii Architect I Interior Design onstruction Managel Drafter JExecAlClerAl ACC 6EAIIA-II A-1 Int III Int II ID -III ID -II ID -I CM -III CM-11 CM -I D-II D-I EA CA A47 $131 1 $115 $100 1 $90 1 $153 1 $121 I $90 1 $153 1 $131 1 $100 1 $104 1 $90 1 $84 1 $42 1 $85 AKLHI I tL I UKt: Project Management Research / Archives Code Analysis Construction Doc Dwgs Cover / Site Plan Plans Sections / Elevations Details Specifications Cost Estimate Coordination Meetings / Presentations Quality Control Submittal Subtotal Hours Subtotal Dollars $ CONSULTANTS: Civil Engineering Structural Engineering Mechanical Engineering Electrical Engineering Hazardous Materials Engineering Landscape Architecture Cost Estimating Subtotal $0 Overhead/Profit 10% $0 Consultants Total Labor $0 btotal Design Development Services LABOR $22,148 btotal Design Development Services REIMBURSABLES (see attached)', $0 )TAL CONSTRUCTION DOCUMENTS SERVICES FEE 522.148 North Star Roof Replacement.xlsx-50 CD 10 7/18/2023 AGENDA ITEM #14.A.1. KODIAK ISLAND BOROUGH CONTRACT CHANGE ORDER 710 MILL BAY ROAD Project Name: Project Number: KODIAK, ALASKA 99615 North Star Elem. Roof & Skylight Replacement 469-614-452-140.23002.4 Contractor: Jensen Yorba Wall, Inc. Contract No.: 2019-10U Change Order No.: 21 Original Project Budget: $ 99,423.00 Original Contract: $ 0.00 Previous Budget Changes: $ 0.00 Previous Changes: $ 69,074.00 Adjusted Project Budget: $ 99,423.00 This Change: $ 99,423.00 To -Date Project Expenses: $ 0.00 % of Original Contract <11% To -Date Project Encumbrances: $ 0.00 Adjusted Contract ALL 2019-10: $ 1 179 781.0ff4"'1* Current Remaining Budget: $ 99,423.00 Description of Change Cost Provide 100% Construction Documents, Bidding and Construction Administration design services $ 99,423.00 related to the proposal dated June 20, 2023. Presentations to the ARB Board and other stakeholders at 95% phase completion. The time provided for completion of the contract is (N unchanged) (❑increased) (❑decreased) by 0 calendar days. This document shall become an amendment to the contract and all provisions of the contract will apply thereto. Per Borough Code 3.30.100, a change order that does not exceed five percent of the original contract amount or $50,000, whichever is lower, requires approval by the mayor and deputy presiding officer, the mayor and one assembly member in the absence of the deputy presiding office, or the deputy presiding officer and one assembly member in the absence of the mayor. Change orders greater than rive percent of approved contract amount or $50,000, whichever is lower, require assembly approval. Accepted By: Date: 7.25.2023 ontract 's R sentativ D Recommended: Date:�Il I EnginsAylocQiQm"ator Finance Directo �Lj O� Approved By: tlww V'<<<•C.C.1a't+� Date: �J—f LZ3 Attest a L Borough Manager 4j y Boroug a Mayor and Deputy Presiding Officer Approval (does not exceed five percent of the original cons t amou er is lower) ,•� q' SKP Approved By: Date: e: Borough Mayor Deputy Presiding Officer ten= Borough Assembly Approval (greater than five percent of approved contract amount or $50,000, whichever is lower) Approved By: Date: Attest: Date: Borough Manager Borough Clerk Revised 09 19 Page 1 of 1 Contract No. FY2019-10U, Change Order No. 21.1 For The North Star Roof A... Page 51 of 290 AGENDA ITEM #14.A.1. Jensen Yorba Contract FY2019-10U, CO#21 Wall Inc. 522 West 10th Street, Juneau, Alaska 99801 907.586.1070 jensenyorbawall.com Designing Community Since 1935 Date: June 20, 2023 To: Patricia Valerio, KIB Project Manager From: Corey Wall Re: KIBSD — North Star Elementary School Roof & Skylight Replacement (JYW No. 23029) Design and CA Fee Proposal Please find attached a fee proposal for 100% Construction Document, Bidding and Construction Administration design services related to the KIB North Star Elementary School Roof & Skylight Replacement Project. The project will be completed as part of our existing term contract with KIB. The project scope is a replacement of the skylight with a new skylight system, along with a comprehensive replacement of the low slope roofing membrane and associated assembly. The extent and nature of the low slope roofing project (partial tear -off, vs. comprehensive tear -off) will be determined in the schematic stage of design. Project is anticipate to be a single bid with a base bid and 1-3 alternates. Project includes: • Architectural site visit (concurrent with other projects) • 100% Construction Documents o Comprehensive roof membrane replacement on existing building. Replacement / reuse of roofing assembly layers as determined. o Reinstallation of existing mechanical and electrical items on roof. o Limited interior work to replace water -damaged finishes. o Replacement of skylight and adjacent storefront windows with skylight system. • Presentations to ARB and other stakeholders at DID and 95% phase completion. Please note: • Proposal does not include mechanical or electrical engineering design work with assumption that existing equipment can be removed and replaced as -is. • Proposal does not include structural engineering with assumption that existing structure is adequate to support new skylight system. • Proposal does not include haz mat testing or abatement. • Proposal does not include professional cost estimating, although it may be desirable to add this service at 95% completion for budgeting purposes. Thanks again for this opportunity. We look forward to working with you! Jensen Yorba Wall Architecture Interior Design Construction Management Page 1 of 1 Contract No. FY2019-10U, Change Order No. 21.1 For The North Star Roof A... Page 52 of 290 0 O v n z O N O c0 0 c C� v m O Q_ m z O N O cu z O fn v ZJ O O 9 I� DESIGN SERVICES PROPOSAL Jensen 000 SUMMARY Yorba 000 Project: KIBSD North Star Elementary Roof & Skylight Replacement Wall ■■■ Inc.■■ JYW Project No.: 23029 -- SERVICES FEE TYPE EXPENSES TAX TOTAL Pre -Design $0 Lump sum $0 $0 $0 Site Analysis $0 Lump sum $0 $0 $0 Schematic Design $15,020 Lump sum $0 $0 $15,020 Design Development $17,728 Lump sum $0 $0 $17,728 Construction Documents $22,148 Lump sum $0 $0 $22,148 Bidding $3,578 Time & Expense $0 $0 $3,578 Construction Administration $25,058 Time & Expense $3,520 $0 $28,578 Construction Observations $0 TBD $0 $0 $0 TOTAL $87,052 G:\_Projects\23029\0 Scope & Fee\North Star Roof Replacement.xlsxSUM 3 ,yf►z1TM01,93 0 v 0 z 0 v m M O_ N O DESIGN SERVICES PROPOSAL SCHEMATIC DESIGN SERVICES Project: KIBSD North Star Elementary Roof & Skylight Replacement JYW Project No.: 23029 Jensen Yorba Wall I nc. STAFF: Architect Interior Design Construction Manage Drafter Exec A Cler A ACC TOTAL PMgr A -III A-11 A-1 Int III Int II ID -III ID-11 ID -I CM-I11 CM-11 CM-1 D-11 D-I EA CA A $186 $147 $131 $115 $100 $90 $153 $121 $90 $153 $131 $100 $104 $90 $84 1 $42 $85 ARCHITECTURE: Project Management Research / Archives Site Visit Schematic Design Dwgs Project Narrative Meetings Coordination Quality Control Presentations Submittal Subtotal Hours Subtotal Dollars $ CONSULTANTS: Civil Engineering Structural Engineering Mechanical Engineering Electrical Engineering Hazardous Materials Investigation Landscape Architecture Cost Estimating Subtotal $0 Overhead/Profit 10% $0 Consultants Total Labor $0 Subtotal Schematic Design Services LABOR $15,020 Subtotal Schematic Design Services REIMBURSABLES (see attached) $0 TOTAL SCHEMATIC DESIGN SERVICES FEE $15,020 North Star Roof Replacement.xlsx-30 SD 6/20/2023 0 v 0 z 0 v u� CD M Cn O N O DESIGN SERVICES PROPOSAL DESIGN DEVELOPMENT DESIGN SERVICES Project: KIBSD North Star Elementary Roof & Skylight Replacement JYW Protect No.: 23029 Jensen Yorba Wall I nc. STAFF: Architect Interior Design Construction Manage Drafter Exec A Cler A ACC TOTAL PMgr A -III I A-11 I A -I I Int III I Int II ID -III I ID-11 ID-1 CM-111 I CM-11 I CM -I D-11 D-I EA CA A $186 $147 1 $131 $115 1 $100 1 $90 $153 $121 $90 $153 1 $131 $100 $104 $90 $84 1 $42 $85 ARCHITECTURE: Project Management Research / Archives Code Analysis Design Development Dwgs Cover / Site Plan Plans Sections / Elevations Details Outline Specifications Cost Estimate Coordination Meetings / Presentations Quality Control Submittal Subtotal Hours Subtotal Dollars $ CONSULTANTS: Civil Engineering Structural Engineering Mechanical Engineering Electrical Engineering Hazardous Materials Engineering Landscape Architecture Cost Estimating Subtotal $0 Overhead/Profit 10% $0 Consultants Total Labor $0 Subtotal Construction Document Services LABOR $17,728 Subtotal Construction Document Services REIMBURSABLES (see attached) $0 TOTAL DESIGN DEVELOPMENT SERVICES FEE $17,728 North Star Roof Replacement.xlsx-40 DD 9 6/20/2023 0 v 0 z 0 DESIGN SERVICES PROPOSAL CONSTRUCTION DOCUMENTS SERVICES Project: KIBSD North Star Elementary Roof & Skylight Replacement JYW Protect No.: 23029 Jensen Yorba Wall Inc. STAFF: Architect Interior Design Construction Manage Drafter Exec A Cler A ACC TOTAL PMgr A -III I A-11 I A -I I Int III I Int II ID -III I ID-11 ID-1 CM-111 I CM-11 I CM -I D-11 D-I EA CA A $186 $147 1 $131 $115 1 $100 1 $90 $153 $121 $90 $153 1 $131 $100 $104 $90 $84 1 $42 $85 ARCHITECTURE: Project Management Research / Archives Code Analysis Construction Doc Dwgs Cover / Site Plan Plans Sections / Elevations Details Specifications Cost Estimate Coordination Meetings / Presentations Quality Control Submittal Subtotal Hours Subtotal Dollars $ CONSULTANTS: Civil Engineering Structural Engineering Mechanical Engineering Electrical Engineering Hazardous Materials Engineering Landscape Architecture Cost Estimating Subtotal $0 Overhead/Profit 10% $0 Consultants Total Labor $0 Subtotal Design Development Services LABOR $22,148 Subtotal Design Development Services REIMBURSABLES (see attached) $0 TOTAL CONSTRUCTION DOCUMENTS SERVICES FEE $22,148 North Star Roof Replacement.xlsx-50 CD 10 6/20/2023 0 v 0 z 0 DESIGN SERVICES PROPOSAL BIDDING AND NEGOTIATION SERVICES Project: KIBSD North Star Elementary Roof & Skylight Replacement JYW Protect No.: 23029 Jensen Yorba Wall I nc. STAFF: Architect Interior Design Construction Manage Drafter Exec A Cler A ACC TOTAL PMgr A -III I A-11 I A -I I Int III I Int II ID -III I ID-11 ID-1 CM-111 I CM-11 I CM -I D-II D-I EA CA A $186 $147 1 $131 $115 1 $100 1 $90 $153 $121 $90 $153 1 $131 $100 $104 $90 $84 1 $42 $85 ARCHITECTURE: Project Management Disc Coor/Doc Review Agency Consul/Rev Schedule Dev/Monitoring Pre Bid Meeting Bidding Materials Addenda Bidding/Negotiation Analysis of Alts/Subs Special Bidding Bid Evaluation Construction Contract Subtotal Hours Subtotal Dollars $ CONSULTANTS: Civil Engineering Structural Engineering Mechanical Engineering Electrical Engineering Hazardous Materials Engineering Landscape Architecture Subtotal $0 Overhead/Profit 10% $0 Consultants Total Labor $0 Subtotal Bidding and Negotiation Services LABOR $3,578 Subtotal Bidding and Negotiation Services REIMBURSABLES (see attached) $0 TOTAL BIDDING AND NEGOTIATION SERVICES FEE $3,578 North Star Roof Replacement.xlsx-60 Bid 11 6/20/2023 0 sv 0 z 0 DESIGN SERVICES PROPOSAL CONSTRUCTION ADMINISTRATION SERVICES Project: KIBSD North Star Elementary Roof & Skylight Replacement JYW Protect No.: 23029 Jensen Yorba Wall I nc. STAFF: Architect Interior Design Construction Manage Drafter Exec A Cler A ACC TOTAL PMgr I A -III I A -II I A -I I Int III I Int II ID -III I ID -II ID -I CM -III CM -II I CM -I D-II D-I EA CA A $186 1 $147 1 $131 $115 1 $100 1 $90 $153 1 $121 00 $153 $131 $100 $104 $90 $84 1 $42 $85 ARCHITECTURE: Project Management Conformed Documents Pre -Construction Conf Submittal Review RFls/RFPs/CO'S Field Ob & Report 2 @ 12 hours Notice of Deficencies Substantial Compl & Report 1 @ 12 hours Final Completion & Report 1 @ 12 hours As Built Drawings Subtotal Hours Subtotal Dollars $ CONSULTANTS: Civil Engineering Structural Engineering Mechanical Engineering Electrical Engineering Hazardous Materials Engineering Landscape Architecture Subtotal $0 Overhead/Profit 10% $0 Consultants Total Labor $0 Subtotal Construction Administration Services LABOR $25,058 Subtotal Construction Administration Services REIMBURSABLES (see attached) $3,520 TOTAL CONSTRUCTION ADMINISTRATION SERVICES FEE $28,578 North Star Roof Replacement.xlsx-70 CA 12 6/20/2023 n 0 v z 0 v (C] (D cri N Q0 C:) DESIGN SERVICES PROPOSAL Jensen ■■■ REIMBURSABLE EXPENSES Yorba000 JYW Project No.: KIBSD North Star Elementary Roof & Skylight Replacement Wall 000 JYW Project No.: 23029 Inc 000 30 20 30 40 SO 60 70 80 PHASE: Pre-D Site SD DD CD BID CA CO TOTAL TRAVEL Arch Cost Trips $800 0 0 0 0 0 0 4 0 4 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3,200.00 $0.00 $3,200 Civil Cost Trips $01 0 $0.001 0 $0.001 0 $0.001 0 $0.001 0 $0.001 0 $0.001 0 $0.001 0 $0.00 0 $0 Struct Cost Trips $0 0 $0.00 0 $0.00 0 $0.00 0 $0.00 0 50.00 0 $0.00 0 $0.00 0 50.00 0 EEE�$0 Mech Cost Trips $0 0 $0.00 0 $0.00 0 $0.00 0 $0.00 0 $0.00 0 $0.00 0 $0.00 01 $0.00 0 $0 Elect Cost Trips $01 0 $0.001 0 $0.001 0 $0.001 0 $0.001 0 $0.001 0 $0.001 0 $0.001 0 $0.00 0 $0 Other Cost Trips $0 0 $0.00 01 $0.00 0 $0.00 0 $0.00 01 $0.00 0 $0.00 0 $0.00 01 $0.00 J00 Subtotal $0 $0 50 $0 $0 $0 $3,200 $0 $3, PER DIEM Arch No. Day Civil No. Day: Struct No. Day: Mech No. Day: Elect No. Day Other No. Day: Rate Total PRINTING/COPYING 11 x 17 Copy No. Sheet Rater $0.25 Letter Copy: No. Sheet. Rater $0.15 Total SCANS Rat( CD's Rat( POSTAGE/COURIER Rat( MISSCELANEOUS Rat( ENGIN REIMB Rat( RENDERINGS Rat( 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0 0 0 0 0 0 0 0 0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 01 01 01 01 01 01 01 01 0 $0.001 $0.001 $0.001 $0.001 $0.001 $0.001 $0.001 $0.00 $o $o $o $0 $o $o $0 $o $o $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $o $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 So So So So So So So $0 $o So $0 So So So $0 So $0 $o $0 1 $0 1 $o 1 $0 1 $0 1 $0 $0 1 $0 1 So OH/P 10% $0 $0 $0 $0 $0 $0 $320 $0 $320 TOTAL REIMBURSABLES $0 $0 $o $0 $0 $o $3,520 $0 $3,520 North Star Roof Replacement.xlsx-Reimb 14 6/20/2023 AGENDA ITEM #14.B.1. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING SUBJECT: Resolution No. FY2025-18, Approving Certain Unincorporated Communities And Their Respective Native Village Council And/Or Incorporated Nonprofit Entity For Participation In The FY2026 Community Assistance Program ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to adopt Resolution No. FY2025-18. DISCUSSION: This is an annual resolution which certifies the Native Village of Karluk as an unincorporated community of the Kodiak Island Borough and confirms they meet the Community Assistance Program eligibility criteria established under AS 29.60.865 - AS 29.60.879 and 3 AAC 180.110. The Assembly is certifying two of the State's programs criteria: a minimum population of 25 and that at least three of seven listed services are provided to residents. Documentation for those two items are attached. • The Department of Commerce, Community, and Economic Development (DCCED) statement that they have determined the population of The Native Village of Karluk at 36 residents, and • A signed Requirement and Certification Application from the Karluk IRA Tribal Council indicating they provide three of the seven listed services. ALTERNATIVES: FISCAL IMPACT: $0 fiscal impact to the Borough since this is pass through money from the the State of Alaska. This year's SOA payment estimate to the Karluk IRA Council is $10,609, down from last year's payment of $15,789. OTHER INFORMATION: Kodiak Island Borough Resolution No. FY2025-18, Approving Certain Unincorporated Communities A... Page 60 of 290 AGENDA ITEM #14.B.1. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 KODIAK ISLAND BOROUGH RESOLUTION NO. FY2025-18 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH APPROVING CERTAIN UNINCORPORATED COMMUNITIES AND THEIR RESPECTIVE NATIVE VILLAGE COUNCIL AND/OR INCORPORATED NONPROFIT ENTITY FOR PARTICIPATION IN THE FY2026 COMMUNITY ASSISTANCE PROGRAM WHEREAS, AS 29.60.865 and 3 AAC 180.010 require the assembly of a borough or unified municipality to adopt a resolution identifying those unincorporated communities located within their municipal boundaries that the assembly determines meet the Community Assistance Program eligibility criteria established under AS 29.60.865, AS 29.60.879, and 3 AAC 180.110; and WHEREAS, the unincorporated community has either a Native village council or incorporated nonprofit entity that will agree to receive and spend the Community Assistance payment for the public benefit of the unincorporated community; and WHEREAS, the unincorporated community has 25 or more residents residing as a social unit; and WHEREAS, at least three of the following services; fire protection, emergency medical, water and sewer, solid waste management, public road or ice road maintenance, public health, and search and rescue; are generally available to all residents of the unincorporated community and each of the three services, in any combination, are provided by one or more qualifying Native village council or incorporated nonprofit entity or are substantially paid for by the residents of the unincorporated community through taxes, charges, or assessments levied or authorized by the borough or unified municipality. NOW, THEREFORE, BE IT RESOLVED THAT the Assembly, by this resolution, hereby certifies that the following unincorporated communities and their respective Native village council or incorporated nonprofit entity are eligible for funding under the FY26 Community Assistance Program. Unincorporated Community Native village council or nonprofit entity Native Village of Karluk Karluk IRA Tribal Council ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS DAY OF , 2025 KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor VOTES: Ayes: Noes: I:Z7.71111 Ti1►t56111111111W04110415K ATTEST: Nova M. Javier, MMC, Borough Clerk Page 1 of 1 Resolution No. FY2025-18, Approving Certain Unincorporated Communities A... Page 61 of 290 AGENDA ITEM #14.B.1. Dora Cross From: Dora Cross Sent: Tuesday, February 18, 2025 2:22 PM To: Dora Cross Subject: FW: Kodiak Island Borough - Unincorporated community of Karluk CAP application Attachments: Kodiak Island Borough_FY25_CAP Resolution.pdf From: CED Community Aid and Accountability (CED sponsored) <CAA@Alaska.gov> Sent: Tuesday, February 18, 2025 9:35 AM To: Dora Cross <dcross@kodiakak.us>; CED Community Aid and Accountability (CED sponsored) <CAA@Alaska.gov> Subject: RE: Kodiak Island Borough - Unincorporated community of Karluk Dora, Karluk's population is 36 The letter should have stated the amount the payment is to unincorporated communities certified by the borough assembly. That payment is estimated at $10,609.00. Please call me if you have any questions. Thanks, Lindsay Lindsay Reese Grants Administrator 3 Community And Regional Affairs Office: 907-269-7906 www.commerce.alaska.gov Resolution No. FY2025-18, Approving Certain Unincorporated Communities A... Page 62 of 290 AGENDA ITEM #14.B.1. Eligibility Requirements for Unincorporated Communities Located Within Boroughs and Unified Municipalities Alaska Statutes AS 29.60.865 - .879 and Alaska Administrative Code 3 AAC 180.010 Sec. 29.60.865. Eligibility requirements for reserves and communities. (a) The department, with advice from the Department of Law, shall determine whether there is in each community or reserve an incorporated nonprofit entity or a Native village council that will agree to receive and spend the community assistance payment. If there is more than one qualified entity in a reserve or community in the unorganized borough, the department shall pay the money to the entity that the department finds most qualified to receive and spend the money on behalf of the reserve or community. The department may not make a community assistance payment to a Native village council unless the council waives immunity from suit for claims arising out of activities of the council related to the payment. A waiver of immunity from suit under this section must be on a form provided by the Department of Law. If there is no qualified incorporated nonprofit entity or Native village council in a reserve or community that is willing to receive the community assistance payment and use the payment on behalf of that reserve or community, the payment for that reserve or community may not be paid. Neither this section nor any action taken under it enlarges or diminishes the governmental authority or jurisdiction of a Native village council. (b) The department may make a community assistance payment on behalf of a community in a borough or unified municipality only to the municipality for payment by the municipality to an incorporated nonprofit entity or Native village council that has been approved by the assembly and meets the requirements of (a) of this section. The department shall have written evidence of the assembly approval. If there is more than one qualified entity in a community in a borough or unified municipality, one of the entities may receive the entire payment, or the payment may be shared between two or more of the qualified entities, as determined by the assembly. (c) A community in a borough or unified municipality is eligible for a community assistance payment only if at least three of the following services are generally available to all residents of the community and each of the three services, in any combination, are provided by one or more qualifying incorporated nonprofit entities or a Native village council or are substantially paid for by the residents of the community through taxes, charges, or assessments levied or authorized by the borough or unified municipality: (1) fire protection; (2) emergency medical; (3) water and sewer; (4) solid waste management; (5) public road or ice road maintenance; (6) public health; (7) search and rescue. Sec. 29.60.879. Definitions. In AS 29.60.850 - 29.60.879 (1) "community" means a place in the unorganized borough, in a borough, or in a unified municipality that is not incorporated as a municipality, that is not a reserve, and in which 25 or more individuals reside as a social unit; (2) "reserve" means a place that is organized under federal law as an Indian reserve that existed before enactment of 43 U.S.C. 1618(a) and is continued in existence under that subsection. Resolution No. FY2025-18, Approving Certain Unincorporated Communities A... Page 63 of 290 AGENDA ITEM #14.B.1. 3 AAC 180.010(b) and (c) (b) In addition to making the certification and agreement on the form provided under (a) of this section, a borough or unified municipality that will receive community assistance payments on behalf of communities in the borough or unified municipality must (1) submit to the department a resolution adopted by the assembly that clearly identifies (A) the communities that the borough or unified municipality has determined meet the eligibility criteria under AS 29.60.865, 29.60.879, and 3 AAC 180.110; and (B) the village councilor incorporated nonprofit entity located within each community listed under (A) of this paragraph that the borough or unified municipality has approved as the recipient of the community assistance payment; and (2) certify that at least three of the services required under AS 29.60.865 (c) are generally available to all residents of the community. (c) In addition to making the certification and agreement on the form provided under (a) of this section and receiving any identification required under (b) of this section, a reserve or village council must submit to the department a waiver of sovereign immunity in accordance with AS 29.60.865(a) and 3 AAC 180.130. Resolution No. FY2025-18, Approving Certain Unincorporated Communities A... Page 64 of 290 AGENDA ITEM #14.B.1. FY 2026 COMMUNITY ASSISTANCE PROGRAM REQUIREMENTS AND CERTIFICATION UNICORPORATED COMMUNITY APPLICATION SUBMISSION DEADLINE: MARCH 21, 2025 NAME OF Community CONTACT NAME Native Village of Karluk, Karluk IRA Tribal Council MAILING ADDRESS CONTACT EMAIL ADDRESS PO Box 22 CITY, STATE, ZIP CODE CONTACT PHONE & FAX NUMBER Karluk AK 99608 ACKN EDGE THE REQUIREMENTS BY CHECKING OR INITIALING EACH BOX: The community assistance payment will be used only for a public purpose as required under AS 29.60.850(a) and the unincorporated community agrees to make available a service or facility with the funds under AS 29.60.855 - ,;111*60.879 to every person in the community. The unincorporated community will maintain, as required by 3 AAC 180.010 (4), all records relating to receipt and expenditure of a community assistance payment for at least three years, or longer if there is an unresolved ff�a 'finding, questioned costs, litigation or agrievance. A statement of expenditures of the prior year's community assistance payment and a budget form for current year's application. 21-'List of Services (minimum of three required): Fire Protection Emergency Medical Water and Sewer Solid Waste Management CERTIFICATION: Public Road or Ice Road Maintenance 1_ Public Health Search and Rescue As the highest ranking official, Icertify the Karluk IRA Tribal Council understands the (Name of unincorporated Communi(y) requirements for receiving the community assistance payment and agrees to comply with all laws and regulations governing the community assistance funds. 27 20267 Si Date Printed Name and Title Resolution No. FY2025-18, Approving Certain Unincorporated Communities A... Page 65 of 290 AGENDA ITEM #14.B.1. FY 2026 COMMUNITY ASSISTANCE PROGRAM Program Proposed CAP Budget SUBMISSION DEADLINE: MARCH 24, 2024 Karluk IRA Tribal Council Name of Unincorporated Community Please detail below how your organization proposes to use its estimated FY2026 Community Assistance Program payment. FUEL $ ELECTRICITY $ INSURANCE $ EDUCATION S EMS S WATER/SEWER $ PUBLIC SAFETY $ FIRE $ ROAD MAINTENANC[ $ HARBORS $ HEALTH S GENERAL ADMINISTRATION I�{ $ 00 i �0 OTHER S OTHER $ OTHER $ FY2026 ESTIMATED PAYMENT $ 10,609 Resolution No. FY2025-18, Approving Certain Unincorporated Communities A... Page 66 of 290 AGENDA ITEM #14.B.1. FY 2026 COMMUNITY ASSISTANCE PROGRAM Statement of Expenditures for Prior Year Payment SUBMISSION DEADLINE: MARCH 21, 2025 Karluk IRA Tribal Council Name of Unincorporated Community Please detail below how your organization utilized the FY2025 Community Assistance Payment. FUEL $ ELECTRICITY $ INSURANCE S EDUCATION S EMS S WATER/SEWER $ PUBLIC SAFETY $ FIRE $ ROAD MAINTENANC[ $ HARBORS $ HEALTH S 04 GENERAL ADMINISTRATION $ OTHER S OTHER $ OTHER $ SAVINGS/NOT SPENT $ FY2025 TOTAL PAYMENT $ 15,789 Resolution No. FY2025-18, Approving Certain Unincorporated Communities A... Page 67 of 290 AGENDA ITEM #14. C.1. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING SUBJECT: Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Island Borough Rezoning A Portion Of Tract E, U.S. Survey 4793 From R1- Single Family Residential District to I -Industrial District (Zoning Will Correspond To Lot Created By Abbreviated Subdivision S25-007) ORIGINATOR: Chris French, CDD Director RECOMMENDATION: Move to advance Ordinance No. FY2025-17 to public hearing at the next regular meeting of the Assembly. DISCUSSION: The Planning & Zoning Commission held a public hearing on April 16, 2025, on this proposed rezone and recommended 5 to 0, with two members absent, to recommend approval of the rezone request from R1 - Single Family Residential to I -Industrial. 69 notices were mailed to surrounding property owners, and no one spoke at the public hearing. The Commission held a special meeting to clean up an issue with the findings for this case and two other cases on April 23, 2025. The Commission voted 7 to 0 to correct the issue with the findings. The City of Old Harbor requested a rezone in conjunction with an abbreviated plat for a portion of U.S. Survey 4793, Tract E, Case No. S25-007. The approved abbreviated plat proposes the creation of Lot 1, which encompasses the area of this rezone request. Proposed Lot 1 will be 0.54 acres in size. The current zoning of the property is R1-Single Family Residential District, and the proposed zoning is I Industrial District. The current R1 does not permit seafood processing; therefore, the City of Old Harbor has requested that the property be rezoned to the I -Industrial zone. The future land use map designates this property and most of the surrounding properties as Conservation, even though the zoning of the property is R1. Based on KIBC 17.205.075, the future land use map must be changed to the Industrial classification once the rezoning has been approved. Staff as part of the comprehensive plan update will work with the City of Old Harbor to address the future land use map designations for the city. The following findings can be found in section three of the ordinance in support of the rezone request: 1. Rezoning the subject parcel is required to facilitate subdivision and use of the subject parcel, and the public necessity, convenience, and general welfare of the Old Harbor community require the zoning change. 2. Rezoning the subject parcel is consistent with the goals and objectives of the 1989 Old Harbor Comprehensive Plan and Capital Improvement Program. 3. Rezoning the subject parcel is consistent with the goals and objectives of the 2008 KIB Comprehensive Plan. ALTERNATIVES: Kodiak Island Borough Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 68 of 290 AGENDA ITEM #14. C.1. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 69 of 290 AGENDA ITEM #14. C.1. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 KODIAK ISLAND BOROUGH ORDINANCE NO. FY2025-17 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH REZONING A PORTION OF TRACT E, U.S. SURVEY 4793 FROM R1- SINGLE FAMILY RESIDENTIAL TO I — INDUSTRIAL (ZONING WILL CORRESPOND TO LOT CREATED BY ABBREVIATED SUBDIVISION S25-007) WHEREAS, as a second-class borough, the Kodiak Island Borough exercises planning, platting, and land use regulations on an area -wide basis pursuant to A.S. Chapter 29.40; and WHEREAS, in accordance with A.S. Chapter 29.40, the City of Old Harbor Comprehensive Plan and Capital Improvement Program was adopted, by ordinance, as a subset of the KIB comprehensive plan on December 7, 1989, and is incorporated in the Comprehensive Plan by reference in KIBC 17.10.030(0); and WHEREAS, in accordance with A.S. Chapter 29.40, the borough adopted by ordinance an update to the KIB comprehensive plan on December 6, 2007 (the 2008 Comprehensive Plan); and WHEREAS, KIBC Section 17.205.010 provides that "Whenever the public necessity, convenience, general welfare or good zoning practice requires, the assembly may, by ordinance and after report thereon by the commission and public hearing as required by law, amend, supplement, modify, repeal or otherwise change these regulations and the boundaries of the districts"; and WHEREAS, the City of Old Harbor filed with the Community Development Department a request for rezoning of the subject parcel Lot 1, Nuniaq Subdivision, from R1 - Single Family Residential to I — Industrial on March 4, 2025, known as Case No. 25-004; and WHEREAS, the staff and the Planning and Zoning Commission (Commission) found that the current future land use designation of Conservation is inconsistent with the intended use of the area of the rezone; and WHEREAS, the Assembly finds that the proposed rezone is not consistent with the current future land use map for this area, and so the rezone must incorporate the change to this parcel effective on the effective date of the rezone in accordance with KIBC 17.205.075; and WHEREAS, the Commission found that the proposed rezone is generally in conformance with the 1989 Old Harbor Comprehensive Plan and Capital Improvement Program; and WHEREAS, the Commission found that the proposed rezone is in conformance with the 2008 Comprehensive Plan and more specifically in conformance with the land use goal that states, "Encourage future industrial and commercial development to be sited and constructed to promote efficient utilization of waterfront areas and coastal resources"; and Ordinance No. FY2025-17 Page 1 of 4 Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 70 of 290 AGENDA ITEM #14. C.1. 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 WHEREAS, the Commission found that the proposed rezone is in conformance with the 2008 Comprehensive Plan, specifically, the economic development goal that states "Support the local commercial fishing industry in their efforts to maintain the economic health of and diversify Kodiak's regional fisheries while managing any potential environmental impacts from the seafood processing industry"; and WHEREAS, at an advertised public hearing, consistent with KIBC 17.205.040, the Commission considered the merits of the rezone request on April 16, 2025, and recommends the approval of the rezone request based upon findings adopted on April 23, 2025, satisfying the requirements for Commission review in KIBC Chapter 17.205 before sending the proposed rezone to the Assembly for consideration. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is not of a general nature and shall not become a part of the Kodiak Island Borough Code of Ordinances. Section 2: Lot 1, Nuniaq Subdivision, A portion of Tract E, U.S. Survey 4793 is hereby rezoned from R1 — Single Family Residential to I — Industrial (per corresponding Subdivision S25-007, see exhibit A attached) on the official Zoning Map and the future Land Use Map of the Kodiak Island Borough and shall become effective upon the effective date of this ordinance. Section 3: By this ordinance, the Borough Assembly adopts the following Findings of Fact in support of its approval of this rezone. 1. Rezoning the subject parcel is required to facilitate subdivision and use of the subject parcel, and the public necessity, convenience, and general welfare of the Old Harbor community require the zoning change. 2. Rezoning the subject parcel is consistent with the goals and objectives of the 1989 Old Harbor Comprehensive Plan and Capital Improvement Program. 3. Rezoning the subject parcel is consistent with the goals and objectives of the 2008 KIB Comprehensive Plan. Effective Date: This ordinance takes effect upon the filing of the final plat for abbreviated case S25-007 creating Lot 1, Nuniaq Subdivision. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS DAY OF , 2025 KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Introduced by: Manager First reading: Second reading/public hearing: Ordinance No. FY2025-17 ATTEST: Nova M. Javier, MMC, Borough Clerk Page 2 of 4 Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 71 of 290 AGENDA ITEM #14. C.1. 97 98 VOTES: 99 Ayes: 100 Noes: 101 Ordinance No. FY2025-17 Page 3 of 4 Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 72 of 290 AGENDA ITEM #14. C.1. 102 103 Exhibit A TRACT E USS 4793 Ordinance No. FY2025-17 a.r Mnie TRACT E , USS 4793 ' •EiDERPERRY STPEET - PRELIMINARY PLA' v� TRACTE NUNIAO SUBDIVISION USS 4793 Page 4 of 4 Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 73 of 290 AGENDA ITEM #14. C.1. KODIAK ISLAND BOROUGH COMMUNITY DEVELOPMENT DATE: April 29, 2025 TO: Mayor and Borough Assembly FROM: Chris French, AICP, Director SUBJECT: Report on Ordinance No. FY2025-17 (P&ZC Case No. 25-004) This memo from the Community Development Department will serve as the official report on the action taken by the Planning & Zoning Commission (Commission) regarding Case No. 25-004, a rezoning of a portion of U.S. Survey 4793, Tract E from R1-Single Family Residential District to I -Industrial District (Zoning will correspond with Lot 1, created by Abbreviated Subdivision Plat, Case No. S25-007) pursuant to KIBC 17.205.055. The rezoning request was filed by the City of Old Harbor on March 4, 2025. U.S. Survey 4793, Tract E is approximately 60.64 acres in area; the proposed rezone location (Lot 1) is 0.54 acres as depicted on the approved abbreviated subdivision plat, case no. S25-007, attached to this memo as Exhibit A. Community Development staff mailed out 69 notices to adjacent property owners on March 5, 2025. No public comment was received for this case. The notice area map is attached to this memo as Exhibit B. The zoning map of the property and surrounding properties is attached to this memo as Exhibit C. Community Development staff reviewed this rezone request pursuant to KIBC Chapter 17.205. The future land use map designation is conservation for this area of the City of Old Harbor. This designation is inconsistent with the R1 zoning of the property. The Commission agreed with the staff analysis that the existing designation is not appropriate for the area, and more specifically for the proposed rezone area of Lot 1 of the approved abbreviated subdivision plat. As required by KIBC 17.205.075, if the rezone is approved to the Industrial District, the future land use map must be updated to the industrial classification. The proposed use of seafood processing for the existing building on the site is a permitted use in the proposed I -Industrial District. The existing building complies with the 25-foot front setback requirement of the Rl-Single Family Residential District; however, the I - Industrial District has a 30-foot front setback requirement. After consultation with the Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 74 of 290 AGENDA ITEM #14. C.1. borough attorney, it was determined that rezoning the property to the I -Industrial District would make the existing building a nonconforming structure for the front setback requirement. Staff notified the applicant that this means the existing structure could not be expanded without a variance being approved for the front setback. The applicant has the option of applying for a variance in the future if they propose to expand the building. Community Development staff reviewed both the 2008 Comprehensive Plan and the 1989 Old Harbor Comprehensive and Capital Improvement Plan. The 2008 Comprehensive Plan includes a land use policy that states, "Encourage future industrial and commercial development to be sited and constructed to promote the most efficient utilization of waterfront area and coastal resources." The plan also includes an economic development policy that states, "Support the local commercial fishing industry in their efforts to maintain the economic health of an diversify Kodiak's regional fisheries while managing any potential environmental impacts from the seafood processing industry." The proposed rezone supports both of these comprehensive plan policies. The 1989 Old Harbor Comprehensive and Capital Improvement Plan included a goal that states, "Development of shore -based fish processing facilities in Old Harbor." The proposed rezone directly supports this goal. Based on these findings, Community Development staff recommended approval of the rezone to the Commission. The Commission held a public hearing on this rezone request on April 16, 2025; no one spoke at the public hearing. The Commission voted 5 to 0, with two members absent, to recommend approval of the rezone to the Assembly. The Commission held a special meeting on April 23, 2025, to amend the motions on the rezone approval to make it clear that the Commission recommended approval to the Assembly based on the following findings (the Commission voted 7 to 0 to include the findings from the staff report into the motion recommending approval of the rezone): 1. Whereas, the Commission finds that the proposed rezone is in conformance with the 2008 comprehensive plan and more specifically in conformance with the land goal that states, "Encourage future industrial and commercial development to be sited and constructed to promote the most efficient utilization of waterfront areas and coastal resources. 2. Whereas, the Commission finds that the proposed rezone is in conformance with the 2008 comprehensive plan, specifically, the economic development goal that states, "Support the local commercial fishing industry in their efforts to maintain the economic health of and diversify Kodiak's regional fisheries while managing any potential environmental impacts from the seafood processing industry." 3. Whereas, the Commission finds that the proposed rezone is generally in conformance with the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan, since goals and objectives of this plan point to the need for local seafood processing and encourage support for local industry and businesses. Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 75 of 290 AGENDA ITEM #14. C.1. The proposed rezone ordinance includes these findings in section 3 of the ordinance. Section 2 of the ordinance identifies the change to the official zoning map and the future land use map to the Industrial District. The ordinance includes an exhibit A, which is an image of the approved preliminary abbreviated plat. Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 76 of 290 AGENDA ITEM #14. C.1. Exhibit A UEE41t1 PRELIMINARY PLAT --. -. � Trr/iCT E M1M0 MI�MCM 4 Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 77 of 290 AGENDA ITEM #14. C.1. Exhibit B 25-004 Applicant: City of Old Harbor Request: Rezone R1 Single FamilyDestrict -to I Industrial District Location: U.S. Survey 4793. Tract E Zoning. R1- Single -Family District Al — Kodiak Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 78 of 290 AGENDA ITEM #14. C.1. Exhibit C S Gm..r.. S.(.Gr.oh. METVTVASA VSGS. ERA NK. VS C...ws B✓.w.. W. n :FW S I ¢Doak hWrd Ba h KIB ZoNn8 5+yi FwnlT R..4.mW(R11 T.o F.m1,. R—A—W W2) M.k4.mj R..d—W M) ' euv.v w F-1 N..Rhborhood Cormwo.l(RNC) Ub.n N"hborhood Conv.wo MR40 D LqW k.dumW (U) I du.RW(1) b Rv.1 (MR) Ru.I R.W.nbM 0— (RRI ) ' R..1 R.udweM T—(RR2) Corn.r..eon(C) Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 79 of 290 AGENDA ITEM #14. C.1. KODIAK ISLAND BOROUGH STAFF REPORT APRIL 16, 2025 PLANNING AND ZONING COMMISSION REGULAR MEETING SUBJECT: Case Number 25-004. Request Rezone of a Portion of U.S. Survey 4793, Tract E from R1- Single -Family Residential District to I -Industrial District (Zoning will correspond with lot created by Abbreviated Subdivision, Case No. S25-007). ORIGINATOR: Bronwyn Currie, CDD Secretary RECOMMENDATION: Based on the comprehensive plan review in the staff report, the staff recommends that the rezone request be approved. APPROPRIATE MOTION Should the Commission agree with the staff's recommendation, the appropriate motion is: Move to approve Rezone Case 25-004 to change the zoning designation of a portion of U.S. Survey 4793 (for Lot 1 as show on abbreviated plat Case No. S25-007) from R1 — Single Family Residential District to a I Industrial District, and move it forward to the Kodiak Island Borough Assembly and to adopt the findings of fact in support listed in the staff report dated April 11, 2025, entered into the record for this case as "Findings of Fact" for Case No. 25-004. OR Should the Commission disagree with staff's recommendation, the appropriate motion is: Move to deny Rezone Case 25-004 to change the zoning designations of a portion of U.S. Survey 4793 (for Lot 1 as show on abbreviated plat Case No. S25-007) from R1 — Single Family Residential District to a I Industrial District, and move it forward to the Kodiak Island Borough Assembly and to adopt the findings of fact in support listed in the staff report dated April 11, 2025, entered into the record for this case as "Findings of Fact" for Case No. 25-004. FINDINGS OF FACT Findings in Support 1. Whereas, the Commission finds that the proposed rezone is in conformance with the 2008 comprehensive plan and more specifically in conformance with the land goal that states, "Encourage future industrial and commercial development to be sited and constructed to promote the most efficient utilization of waterfront areas and coastal resources." 2. Whereas, the Commission finds that the proposed rezone is in conformance with the 2008 comprehensive plan, specifically, the economic development goal that states, "Support the local commercial fishing industry in their efforts to maintain the economic health of and diversify Kodiak's regional fisheries while managing any potential environmental impacts from the seafood processing industry." Kodiak Island Borough Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 80 of 290 AGENDA ITEM #14. C.1. KODIAK ISLAND BOROUGH STAFF REPORT APRIL 16, 2025 PLANNING AND ZONING COMMISSION REGULAR MEETING 3. Whereas, the Commission finds that the proposed rezone is generally in conformance with the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan, since goals and objectives of this plan point to the need for local seafood processing and encourage support for local industry and businesses. Findings in Opposition 1. Whereas, the Commission finds that the proposed rezone is not in compliance with the approved future land use map as related to the 2008 comprehensive plan. DISCUSSION: STAFF ANALYSIS The City of Old Harbor requests a rezone in conjunction with an abbreviated plat for a portion of U.S. Survey 4793, Tract E, Case No. S25-007. The approved abbreviated plat proposes the creation of Lot 1, which encompasses the area of this rezone request. Proposed Lot 1 will be 0.54 acres in size. The current zoning of the property is R1 Single Family Residential District, and the proposed zoning is I Industrial District. The current R1 does not permit seafood processing; therefore, the City of Old Harbor has requested the property be rezoned to the I Industrial zone. The existing building on the property meets all dimensional standards of the R1 district. The Industrial District has a 30-foot front setback requirement; the existing building at its closest point is 28.3 feet from the front property line. Therefore, the existing structure would encroach into the 30-foot setback of the industrial district. By rezoning this proposed lot to Industrial, the existing structure would become a nonconforming structure because of the front setback requirement. Staff has confirmed this with the Borough Attorney. Title 17 does not permit a nonconforming nonresidential structure to be expanded. The applicant could file a variance request to bring the existing structure into conformance with the Industrial district. Staff has informed the applicant's representative that a zoning compliance permit should be filed for the existing building. Comprehensive Plan Consistency The proposed rezone location is designated "conservation" on the future land use map. This designation is currently not in line with the existing zoning of the property. Therefore, the future land use map does not effectively demonstrate existing zoning, or the zoning as discussed in the 2008 comprehensive plan, or the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan. In reviewing both the 2008 comprehensive plan and the 1989 plan, it is clear that the current zoning is not accurately depicted in the future land us map designation for the City of Old Harbor. Staff has discussed this with representatives of the Village of Old Harbor, and this will be a major component of the new comprehensive plan to ensure that the future land use map is accurate to existing zoning as well as areas for future development. Kodiak Island Borough Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 81 of 290 AGENDA ITEM #14. C.1. KODIAK ISLAND BOROUGH STAFF REPORT APRIL 16, 2025 PLANNING AND ZONING COMMISSION 0-1 . REGULAR MEETING %W In the review of this rezone request, staff first looked at the 2008 comprehensive plan, and one land use policy stood out in support of this rezone request: The following land use policy states, "Encourage future industrial and commercial development to be sited and constructed to promote the most efficient utilization of waterfront areas and coastal resources." The proposed rezone would be in conformance with this policy based on the proposed use of the existing structure as seafood processing. The following economic development goal states, "Support the local commercial fishing industry in their efforts to maintain the economic health of and diversify Kodiak's regional fisheries while managing any potential environmental impacts from the seafood processing industry." This rezone request would support the local fishing industry by providing a seafood processing location close to commercial fishing grounds near the City of Old Harbor. Staff also reviewed the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan. This plan includes a goal that states, "Development of shore - based fish processing facilities in Old Harbor." This rezone request directly implements this goal by providing the zoning of the property to allow seafood processing to occur. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 82 of 290 AGENDA ITEM #14.C.1. PAYMENT DATE 03/04/2025 COLLECTION STATION CASHIER RECEIVED FROM CITY OF OLD HARBOR DESCRIPTION PID 19630 Kodiak Island Borough 710 Mill Bay Rd. Kodiak, AK 99615 BATCH NO. 2025-00000213 RECEIPT NO. 2025-00000771 CASHIER Teresa Medina Printed by: Teresa Medina Page 1 of 1 03/04/2025 08:29:49 AM Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 83 of 290 AGENDA ITEM #14.C.1. Kodiak Island Borough }- Community Development Department f 710Mill Bay Rd. Rm205 Kodiak AK 99615 Ph. (907) 486 - 9362 Fax (907) 486 - 9396 PROP_IR / ! ra30 Application for Rezone KIBC 17.205 The foliowing Information is to be supplied by the Applicant: Property Owner/Applicant: C `} „t V D \ L1 N c� r- i� o (` Mailing Address: } 1� _.�0.k--w `1 45� Phone Number: Other Contact email, etc.: a) A�d1l ct��o r� �r i co, n�_t Ga,Y\ Legal Description: subdr. —Mga,-r VSS tj Block: — tot Street Address: 1'B t, •l Current2oning: {° Proposed Zoning: �S7p-( L Applicable Comprehensive Plan: Explanation of the need & Justification for a charge or amendment of zoning o. n r e_ 5 •• lR -^i ^ -fit o % _ E /goo f�rS>�j5/iyt4 'TU_ S'4BD/yp� e0e6i417i�'C� Lo7 / , Nl/�1//� .�u.4 11✓ .tQ-A& --- ffont—1 ued enrev@r3i) Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 84 of 290 AGENDA ITEM #14.C.1. Explanation of the effect such a change or amendment would have on the objectives of the applicable comprehensive plan: Date::i Print Name: Date: Signature: ..!! CDD Staff Certitieatign Gate; COD Staff: _ .—�---- PaytttegWgrift�ation Fee Payable in Cashier's Office Room 9104 - Main floor of Borough Building KIBC 17.205.030 Manner of initiation. Changes in this title may be initiated in the following manner. A- The assembP/ upon its own motion: [ j waiver of Fee B.The commission upon its ownmotion: t aiveroffee C. By petition: 4 or less lots: 5350,00 5 to 20 lots: [i snuo ill 21 and more lots: $1,500.00 Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 85 of 290 AGENDA ITEM #14. C.1. Kodiak Island Borough Community Development Department 710 Mill Bay Road Room 202 Kodiak, Alaska 99615 Phone (907) 486-9363 Fax (907) 486-9396 bcurrie(a kodiakak.us March 4, 2025 PO BOX 109 Old Harbor, AK 99643 Re: Case 25-004. Request rezone a Portion of U.S. Survey 4793, Tract E from R1-Single- Family Residence District to I -Industrial District. To whom it may concern We are moving forward with your Rezone application. There is a scheduled public hearing before the KIB Planning and Zoning Commission on Wednesday April 161n, 2025. This meeting begins at 6:30 p.m. in the Assembly Chambers, located at 710 Mill Bay Road, Kodiak, Alaska. One week prior to the regular meeting, on Wednesday, April 91n, at 6:30 p.m. in the Assembly Chambers at 710 Mill Bay Road, Kodiak, Alaska, the commission will hold a packet review work session for the purpose of reviewing packet materials and staff summaries of cases scheduled for the regular meeting. Applicants are encouraged to attend to this meeting to be present for Commissioner discussion. The public is welcome to attend the packet review work session; however, the work session on April 91n, is not for the purpose of receiving public testimony. Applicants who wish to present testimony and/or evidence related to their case should also appear at the Public Hearing during the Regular Meeting and present such information in person on April 161n KIBC 17.195.040 D. The applicant shall provide notice of the public hearing by posting the parcel(s) subject to the application for a variance with notice that is clearly legible from each improved street adjacent to the land. The notices shall be in the standardized form provided by the community development department and shall be posted for at least 20 days prior to the date of the public hearing. KIBC 17.195.040 D also applies to all Conditional Use Permits and Rezones. Community Development Staff will complete a site visit to ensure this code is met by the applicant. Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 86 of 290 AGENDA ITEM #14. C.1. Please contact the Community Development Department at (907)486-9363 if we can answer any outstanding questions, provide additional information, or give guidance to you to meet the requirements of KIBC 17.195.040 D above. In advance, thank you for your cooperation. Sincerely, Bronwyn Currie Assistant Planner Community Development Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 87 of 290 AGENDA ITEM #14. C.1. Kodiak Island Borough Community Development Department 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9363 Fax (907) 486-9396 bcurrie@kodiakak.us To: PRELIMINARY PLAT REVIEW AGENCIES Alutiiq Museum City of Old Harbor Old Harbor Native Corporation GCI Cable, INC KIB Assessing KIB Engineering Facilities FROM: Bronwyn Currie DATE: March 6, 2025 RE: Case 25-004. Request: Rezone of Portion of U.S. Survey 4793, Tract E from R1- Single-Family Residential District to I -Industrial District (Zoning will correspond with lot created by Abbreviated Subdivision, Case No. S25-007). The Kodiak Island Borough Community Development Department received the enclosed Rezone Request for review and action. We would appreciate your review and comments regarding this Request. All comments must be received by April V by 5:00 p.m. If we do not receive a written response from you by April 311, we will conclude that you have no requests or suggestions. Our fax number, should you wish to use it, is 486-9394 or you may email your comments to bcurrieC&_kodaikak.us If you have any questions, please call the Community Development Department at (907) 486-9363. Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 88 of 290 O v CD z O N O N D O a v 0 CD O CD D Cn CD O 3 CD O C2 v (n v Co Co 0 N 0 I I LOT 4 BLOCK 12 PLAT 84-53 PLAT NOTES: OWNERSHIP AFFIDAVIT PLAT APPROVAL I 1. THIS SURVEY MEETS THE MINIMUM STANDARDS FOR CLASS C SURVEYS AND DOES NOT I (WE), HEREBY CERTIFY THAT I AM (WE ARE) THE OWNER(S) OF THE PROPERTY DESCRIBED HEREON. I (WE)HEREBY DEDICATE TO THE EXCEED 1:5000 ERROR OF CLOSURE. PUBLIC ALL EASEMENTS FOR PUBLIC UTILITIES, STREETS, ALLEYS, 2. THE BASIS OF BEARING IS TRUE NORTH AS DETERMINED BY HIGH PRECISION GPS THIS IS TO CERTIFY THAT THE WITHIN PLAT IS DULY APPROVED IN ACCORDANCE WITH THE KODIAK ISLAND BOROUGH CODE ° a THOROUGHFARES, PARKS, AND OTHER PUBLIC AREAS SHOWN THIS DAY OF 20 OBSERVATIONS BASED ON OPUS. HEREON. I 3. ALL BEARINGS SHOWN ARE TRUE BEARINGS AS ORIENTATED TO THE BASIS OF BEARING. I 4. DISTANCES SHOWN ARE REDUCED TO HORIZONTAL DISTANCES (U.S. SURVEY FEET). COMMUNITY DEVELOPMENT DIRECTOR DATE I I 5. SUBJECT TO RESERVATIONS, EASEMENTS, COVENANTS, AND SERVITUDES OF RECORD. JEFF PETERSON DATE I I MAYOR CITY OLD HARBOR BOROUGH MANAGER DATE I I PO BOX 109 OLD HARBOR, AK 99643 I I I 0 40 80 120 BOROUGH CLERK DATE 47 _ THIS SURVEY I I ^c� I NOTARY ACKNOWLEDGMENT GRAPHIC SCALE: 1 INCH = 40 FEET � o I i I STATE OF JUDICIAL DISTRICT TAX CERTIFICATE / I I I I HEREBY CERTIFY THAT, ACCORDING TO THE RECORDS OF THE KODIAK ' ITHIS I I FOREGOING INSTRUMENT WAS ACKNOWLEDGED BEFORE ISLAND BOROUGH, ALL TAXES ASSESSED AND DUE AGAINST SAID LAND AND IN FAVOR OF THE KODIAK ISLAND BOROUGH ARE PAID IN FULL. ti° ti^ ti6 I ME THIS DAY OF 20 BY DATED AT KODIAK, ALASKA, THIS DAY OF ' I I JEFF PETERSON I I 20 I M 4 I _ - N 00'00'00" E 222.70'(R-3) _ _ M-2 _ _ - N 00'00'00" E 288.45'(R-3) - - M-3 NOTARY SIGNATURE _ MY COMMISSION EXPIRES KODIAK ISLAND BOROUGH CLERK °a °° �y y___ N 89'24'45" E 288.30'(M) N 89'21'49" E 222.77'(M) I VICINITY MAP: T34S, R25W, S.M. II I I 1 I I I I SCALE: 1"=MILE t I I 1 1 1 1 \ I I 1 LOT 1 PLAT 2005-5 N I / \ o / —LEGEND— (M) MEASURED DISTANCE \ o I � I / R-1) RECORD MEASUREMENT (PER PLAT 85- 2, K.R.D.) �R-2) \ \\ REMAINDER RECORD MEASUREMENT (PER PLAT 98-4, K.R.D.) I m LOT 2 / (R-3) RECORD MEASUREMENT (PER PLAT 2005-5, K.R.D.) \ 00 I"i00 PLAT 2005-5 TRACT E / (C) COMPUTED MEASUREMENT 0 ALUMINUM CAP SURVEY MONUMENT FOUND o USS 4793 / 0 2" ALUMINUM CAP SET THIS SURVEY / ANGLE OR DIMENSION POINT \ I / _ LOT LINE — — — — — — ADJACENT LOT LINE \ / CENTERLINE - - - - - - - - - — EASEMENT SURVEY TIE ---- 55 - 55-- 5s ----- EDGE OF GRAVEL SANITARY SDRIVE EWER LINE O \ r7\\�� \ ___---- / OHP OHP BUILDiNG OUTLINE ER IINE e I \ / OLD HARBOR AIRPORT AOL223330 POWER POLE a FIRE HYDRANT I3K 86 PG 170 O SANITARY SEWER MANHOLE UNRECORDED LEASE / /� R.O.W. RIGHT OF WAY M_1 LOT OH-LEASE-2 STREET \ OHP S �6kiP \ 32 -� E BERRY ELD R-------- -----_------------- ----------- -- N 83' 5_ 9'229'_ - -- - 1 OHP A23.07' 128.31'(R-) 8' _ -- -- 1 ----- 67 $2QG) N 84'36'51" E ------ D2'52'40' -- -- - Olip---------___ \ > _�-- �9------------- E 29 128.31 ��-ep- �' \ REMAINDER \ \ \ \ N R456 60' 28.3' r\ \� TRACT E S ^ D8 D8'S," o 1 \ 1 384Bs USS 4793 CO 1 TRACT E-1 \ \ o o LOT 1 ``` ; \ \ \ \ 5 1 PLAT 98-4 \ 38.6' \ ` 23700 Sq. Feet CD; \ ` \ TR E-1 L1 w 3 �° 0.54 Acres \ \ \ 1 _ S ` T\\ % TR E \ d \ o o 7>329 \ F \ \ PRELIMINARY PLAT 2025 z \ \ 26.0. ,� \ TYPICAL 2" ALUMINUM \ 0 CENTERLINE SANITARY SEWER EASEMENT \ \ MONUMENT W/30" REBAR SET THIS S 210.09' S 87'33'56" W REMAINDER SURVEY M5 TRACT E NUNIAQ SUBDIVISION USS 4793 MONUMENT DETAILS- SHOWN AS STAMPED. CREATING LOT 1, WITHIN AN UNSUBDIVIDED PORTION OF OF AlgS�ltt SURVEYOR'S CERTIFICATE TRACT E, U.S. TOWNSITE, ES vooz ES ES -9 �� *' 49111 '* I, HEREBY CERTIFY THAT I AM PROPERLY REGISTERED AND LICENSED TO PRACTICE LAND SURVEYING IN THE STATE OF ALASKA, THAT THIS PLAT REPRESENTS A SURVEY MADE BY ME OR UNDER MY DIRECT SUPERVISION, THAT THE MONUMENTS SHOWN HEREON ACTUALLY EXIST AS DESCRIBED, AND THAT ALL KODIAK RECORDING DISTRICT,HARBOR KODIAK ALASKA r n L1 L2 r cn TR E L1 r cn o TR E� DIMENSIONS AND OTHER DETAILS ARE CORRECT. (u) g g ° PC m FND J" REBAR DATE REGISTRATION NO. 13846 Row L1 L2 L2 TR E L1 TIMOTHY J WILLMAN: �+J . No.13846 ��% PREPARED FOR: CITY OF OLD HARBOR 2004 2004 2004 iiF�pR�fESSI0NA1 �p�`� REGISTERED LAND SURVEYOR PO BOX 109 OLD HARBOR, AK, 99643 SHEET: 1 OF 1 M-1 M-2 M-3 M-4 M-5 DRAWN BY: TJW DATE: 02/18/2025 SCALE: 1" = 40' REF NO. 230290625 WILLMAN LAND SURVEYING P.O. BOX 8545 KODIAK, AK 99615 907.942.4866 AGENDA ITEM #14.C.1. Kodiak Island Borough Community Development Department 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9363 Fax (907) 486-9391 E-mail: bcunie@kodiakak.us Notice of Public Hearing Case No. 25-004 Greetings, A public hearing will be held on Wednesday, April 16, 2025, 6:30 p.m. in the Borough Assembly Chamber Room 710 Mill Bay Road, Kodiak AK 99615 to hear Case No. 25-004. Applicant: City of Old Harbor Request: Rezone from R1- Single -Family Residential District to I -Industrial District (Zoning will correspond with lot created by Abbreviated Subdivision, Case No. S25-007. Plat enclosed with this letter) Location: U.S. Survey 4793, Tract E Zoning: R1- Single -Family District Your property address is within 2,500-feet of the boundaries of the subject property. Per KIB Code 17.195.040. Notification. "Notices shall include the date, time, and location of the hearing, if applicable, and the names of the parties filing the application." On Wednesday, April 9, 2025, at 6:30 p.m. in the Borough Assembly Chamber Room 710 Mill Bay Road, Kodiak AK 99615, the Commission will hold a Work Session to review the packet material for the above case. The public may attend but will not be permitted to discuss any current cases. On Wednesday, April 16, 2025, at 6:30 p.m. in the Borough Assembly Chamber Room 710 Mill Bay Road, Kodiak AK 99615, the Commission will hold a Regular Meeting to take formal action on the above case. You may provide comments on the second sheet of this mailings, during public comment in the meeting, or via phone. The call -in number is (907)486-3231 or toll free at (855) 492-9202. To watch the meeting during live stream go to this link - Kodiak Island Borough - YouTube If you do not wish to testify in person you may email your comments to bcurrieCcDkodiakak.us by 3:00 p.m. on Wednesday, April 16, 2025. Or use the form provided in this notice and mail or hand deliver to the Borough at 710 Mill Bay Road, Kodak 99615 by 3:00 p.m. on Wednesday, April 16, 2025. Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 90 of 290 AGENDA ITEM #14.C.1. Kodiak Island Borough Code Chapter 17.205.040 The Commission shall hold a public hearing on each properly submitted application for a rezone within 90 days after the date of the next available meeting agenda deadline. The community development department shall give notice if the hearing as required in the same manner prescribed for variances in KIBC 17.195.040. Kodiak Island Borough Code Chapter 17.195.040 A. The commission shall hold a public hearing on each properly submitted application for a variance within 90 working days after the date of the next available meeting agenda deadline. The applicant shall be notified of the date of such hearing. The community development department shall send to each owner of property within a prescribed distance from the exterior boundary of the lot or parcel of land described in the application, notice of the time and place of the public hearing, a description of the property involved, its street address, and the action requested by the applicant. Prescribed distances are as follows: 1. Lots less than or equal to one-half acre require a notification area measured at 500 feet. 2. Lots greater than one-half acre and less than or equal to one acre require a notification area measured at 750 feet. 3. Lots greater than one acre and less than or equal to two acres require a notification area measured at 1,000 feet. 4. Lots greater than two acres and less than or equal to five acres require a notification area measured at 1,500 feet. 5. Lots greater than five acres require a notification area measured at 2,500 feet. Best regards Community Development Department, Assistant Planner Bronwyn Currie Enclosed: 1. Public Hearing Notice 2. Public Hearing Comment Form/Map of Subject Property Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 91 of 290 AGENDA ITEM #14.C.1. Public Hearing Comment If you wish to make a comment, please fill out the information below. Owner's Name: Property Address: Applicant: City of Old Harbor Request: Rezone from R1- Single -Family Residential District to I -Industrial District (Zoning will correspond with lot created by Abbreviated Subdivision, Case No. S25-007) Location: U.S. Survey 4793, Tract E Zoning: R1 — Single -Family Residential District Please check one of the options shown below to ensure we get accurate feedback from you. ❑ In Favor of Request ❑ Opposed to Request Comments: Mail or hand deliver this form to the Kodiak Island Borough at 710 Mill Bay Road, Kodak 99615 by 3:00 p.m. Wednesday, April 16, 2025. Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 92 of 290 AGENDA ITEM #14. C.1. 25-004 Applicant: City of Old Harbor Request: Rezone R1 Single FamilyDistrict - to I Industrial District Location: U.S. Survey 4793, Tract E Zoning: R1- Single -Family District _ 3 Va �nsl SticaEb. _ r m in v w Ntountatn View Road Fiae�� Kodiak Island Borough GIS Subject Parcel This map is provided for informational www.kodiakak.us Notification Parcels purposes only and is not intended for (907)-486-9332 p Other Parcels any legal representation. o 05 t Miles Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 93 of 290 AGENDA ITEM #14. C.1. Case No. 25-004 Public Hearing Date: April 16, 2025 Page 1 S KODIAK ISLAND BOROUGH COMMUNITY DEVELOPMENT DEPARTMENT STAFF REPORT REPORT DATE: April 11, 2025 TO: Planning and Zoning Commission FROM: Community Development Department CASE NO: 25-004 REQUEST: An application to Rezone a portion of U.S. Survey 4793, Tract E (specifically proposed Lot 1 as shown on the approved abbreviated plat for Case No. S25-007) from R1 single-family residential district to I industrial district. RECOMMENDATION: Staff recommends that the Commission recommend approval to the Assembly. APPLICANT: City of Old Harbor AGENT: Tim Willman LOCATION: Portion of U.S. 4793, Tract E (specifically proposed Lot 1 of abbreviated plat Case No. S25-007) LEGAL: Portion of U.S. 4793, Tract E LOT SIZE: 60.64 (area of rezone of proposed Lot 1 is 0.54 acres) CURRENT USE: Seafood processing facility CURRENT ZONING: R1 Single -Family Residential Zone PROPOSED ZONING: I Industrial Zone SITE VISIT: None NOTICE: 69 notices were mailed on March 5, 2025 SUMMARY OF REZONE REQUEST Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 94 of 290 AGENDA ITEM #14. C.1. Case No. 25-004 Public Hearing Date: April 16, 2025 Page 2 COMPREHENSIVE PLAN FUTURE LAND USE DESIGNATION SUMMARY OF SURROUNDING LAND North East South West Land Use Multiple Uses Vacant Vacant Vacant Zoning RR1, B, and R1 R1 R1 R1 Comp Plan Conservation Conservation Conservation Conservation APPLICABLE ZONING 17.205.010 -Authority. Whenever the public necessity, convenience, general welfare or good zoning practice requires, the assembly may, by ordinance and after report thereon by the commission and public hearing as required by law, amend, supplement, modify, repeal or otherwise change these regulations and the boundaries of the districts. [Ord. FY2019-15 §2, 2019; Ord. FY2018-14 §2, 2018; Ord. 83-58-0 §1, 1983. Formerly §17.72.0101. 17.205.020 — Report from Planning and Zoning Commission. The commission shall report in writing to the assembly on any proposed change or amendment regardless of the manner in which such change is initiated and such report shall find: A. Findings as to need and justification for a change or amendments; B. Findings as to the effect a change or amendment would have on the objectives of the comprehensive plan; and C. Recommendations as to the approval or disapproval of the change or amendment. [Ord. FY2018-14 §2, 2018; Ord. 83-58-0 §1, 1983. Formerly §17.72.020]. 17.205.020 — Report from Planning and Zoning Commission. Changes in this title may be initiated in the following manner: A. The assembly upon its own motion; B. The commission upon its own motion; and C. By petition of one or more owners of property within an area proposed to be rezoned. A petition shall be in the form of an application for a change in the boundary of a zoning district, shall be filed in the community development department, be accompanied by the required fee and such data and information as may be necessary to assure the fullest practicable presentation of facts Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 95 of 290 AGENDA ITEM #14. C.1. Case No. 25-004 Public Hearing Date: April 16, 2025 Page 3 and shall set forth reasons and justification for proposing such change. [Ord. FY2018-14 §2, 2018; Ord. 83-58-0 §1, 1983. Formerly §17.72.030]. 17.205.040 — Hearing and Notice on Rezones. The commission shall hold a public hearing on each properly submitted application for a rezone within 90 days after the date of the next available meeting agenda deadline. The community development department shall give notice of the hearing as required in the same manner prescribed for variances in KIBC 17.195.040. [Ord. FY2018-14 §2, 2018; Ord. 83-58-0 §1, 1983. Formerly §17.72.040]. 17.205.055 — Submission to Assembly. A. Within 30 days after the commission has acted favorably upon a proposed zoning change in accordance with the above provisions, a report with recommendations shall be submitted to the assembly together with the proposed ordinance. Such recommendations of the commission shall be advisory only and shall not be binding upon the assembly. When an ordinance has been forwarded to the assembly, the assembly shall act in accordance with this chapter, and notice shall be issued as provided in KIBC 17.205.070 by the clerk. B. If the commission recommends denial of any proposed amendment, its action shall be final unless the initiating party, within 20 days of the commission's decision, files an appeal specifying the grounds thereof in writing with the borough clerk. [Ord. FY2018-14 §2, 2018; Ord. 93-20 §3, 1993; Ord. 83-58-0 §1, 1983. Formerly §17.72.055]. 17.205.075 — Comprehensive plan future land use designation consistency. The following applies to all approved rezones that are not consistent with assigned comprehensive plan future land use designations: A. The comprehensive plan future land use designation of the parcel or parcels shall be changed to a designation that is consistent with the new zoning; and B. Any such comprehensive plan future land use designation change shall become effective upon the effective date of the corresponding rezone; and C. The ordinance approving the rezone shall contain a section that specifies the newly assigned comprehensive plan future land use designation of the rezoned parcel or parcels. [Ord. FY2019-15 §2, 20191. 17.75.010 Description and intent. The R1 single-family residential zoning district is established as a land use district for small lot, single-family residential dwellings where public water and sewer services are available. For the single-family residential district, in promoting the general purposes of this title, the specific intentions of this chapter are: A. To encourage the construction of single-family dwellings; Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 96 of 290 AGENDA ITEM #14. C.1. Case No. 25-004 Public Hearing Date: April 16, 2025 Page 4 B. To prohibit commercial and industrial land uses and any other use of the land which would interfere with the development or continuation of single-family dwellings in the district; C. To encourage the discontinuance of existing uses that are not permitted under the provisions of this chapter; D. To discourage any use which would generate other than normal vehicular traffic on streets serving residents on those streets; and E. To prohibit any use which, because of its character or size, would create requirements and costs for public services, such as police and fire protection, water supply and sewerage, before such service can systematically and adequately be provided. [Ord. 83-17-0 §2, 1983. Formerly §17.18.010]. 17.75.020 Permitted uses. The following land uses and activities are permitted in the single-family residential district: A. Accessory buildings; B. Churches; C. Greenhouses; D. Home occupations; E. Parks and playgrounds; F. Single-family dwellings; G. Hoop houses; H. Accessory dwelling units (ADUs) (attached); I. Urban agricultural buildings and activities; and J. Agricultural buildings and activities (lots equal to or greater than 40,000 square feet). [Ord. FY2018-03 §2, 2017; Ord. FY2017-21 §2, 2017; Ord. FY2012-10 §9, 2012; Ord. 86-27-0 §6, 1986; Ord. 83-17-0 §2, 1983. Formerly §17.18.020]. 17.75.030 Conditional uses. The following land uses may be allowed by obtaining a conditional use permit in accordance with the provisions of Chapter 17.200 KIBC: A. Hospitals; B. Schools; C. Bed and breakfasts; D. Vacation homes; E. Recreational vehicle parks; and F. Accessory dwelling units (ADUs) (detached). [Ord. FY2017-21 §2, 2017; Ord. FY2016-07 §2, 2016; Ord. 2007-08 §9; Ord. 86-27-0 §7, 1986; Ord. 83-17-0 §2, 1983. Formerly § 17.18.030]. 17.75.040 Area requirements. A. Lot Area. The minimum lot area required is 7,200 square feet. Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 97 of 290 AGENDA ITEM #14. C.1. Case No. 25-004 Public Hearing Date: April 16, 2025 Page 5 B. Lot Width. The minimum lot width required is 60 feet. [Ord. 83-17-0 §1, 1983. Formerly § 17.18.040]. 17.75.050 Setbacks from property lines. A. Front Yard. 1. The minimum front yard required is 25 feet unless a previous building line less than this has been established, in which case the minimum front yard for interior lots shall be the average of the setbacks of the main structures on abutting lots on either side if both lots are occupied. 2. If one lot is occupied and the other vacant, the setback shall be the setback of the occupied lot plus one-half the remaining distance to the required 25-foot setback. 3. If neither of the abutting side lots or tracts are occupied by a structure, the setback shall be 25 feet. B. Side Yard. The minimum side yard required is five feet. The minimum side yard required on the street side of a corner lot is 10 feet. C. Rear Yard. The minimum rear yard required is 10 feet. [Ord. FY2018-13 §2, 2018; Ord. 87- 14-0 §6, 1987; Ord. 83-17-0 §2, 1983. Formerly §17.18.050]. 17.75.060 Building height limit. The maximum building height allowed is 35 feet. [Ord. 83-17-0 §2, 1983. Formerly §17.18.060]. 17.75.070 Public service requirement. Water and sanitary sewer service from a certificated public utility or municipal system are required for lots in this land use district before a building permit can be issued. [Ord. 83-17-0 §2, 1983. Formerly §17.18.070]. 17.105.005 Description and intent. The I industrial zoning district is established as a district in which the principal use of the land is for business, manufacturing, processing, fabricating, repair, assembly, storage, wholesaling, and distributing operations, which may create some nuisance, but which are not properly associated nor compatible with residential land uses. For the industrial zone, in promoting the general purpose of this title, the specific intentions of this chapter are: A. To encourage the construction of and the continued use of the land for business and industrial purposes; B. To prohibit all residential uses of the land not associated with industries and any other land use which would substantially interfere with the development, continuation or expansion of industry in the zone; C. To concentrate the industrial and business uses within designated areas to protect residential districts from noxious or noisy operations; and D. To encourage the discontinuance of existing uses that would not be permitted as new uses under the provisions of this chapter. [Ord. 81-40-0 §2, 1981. Formerly §17.24.005]. 17.105.010 Permitted uses. The following uses of the land are permitted in the industrial district: A. All uses permitted in B business district, except residential; Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 98 of 290 AGENDA ITEM #14. C.1. Case No. 25-004 Public Hearing Date: April 16, 2025 Page 6 B. Aircraft, automobile and truck assembly or remodeling; C. Asphalt batch and mixing plant, manufacturing or refining; D. Assembly of music and vending machines; E. Auction business; F. Beverage manufacturing; G. Boat building, repair and storage; H. Cabinet shops; I. Concrete mixing batch plants; J. Coal storage yards; K. Dwelling units for a watchman or caretaker on the premises; L. Dyeing plants; M. Gravel or sand extraction; N. Junkyards, wrecking, salvage or scrap metal operations; O. Lumber mills and sawmills; P. Lumberyard, building material manufacture or sales; Q. Machine or blacksmith shops; R. Manufacturing, servicing or repair of light consumer goods, such as appliances, batteries, furniture, and garments; S. Metal working or welding shops; T. Motor freight terminals; U. Outdoor storage; V. Paint shops; W. Public uses; X. Rock crushers; Y. Seafood processing establishments and their dormitories; Z. Sewage treatment plants; AA. Slaughterhouses; BB. Steel fabrication shops or yards; CC. Vehicle impound lots; DD. Vocational or trade schools; EE. Utility installations; FF. Warehousing within an enclosed structure; GG. Marijuana cultivation, limited; HH. Marijuana cultivation, standard; Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 99 of 290 AGENDA ITEM #14. C.1. Case No. 25-004 Public Hearing Date: April 16, 2025 Page 7 II. Marijuana manufacturing facilities; JJ. Marijuana retail stores; and KK. Marijuana testing facilities. [Ord. FY2017-27 §2, 2017; Ord. 92-13 §7, 1992; Ord. 81-40-0 §2, 1981. Formerly §17.24.010]. 17.105.020 Conditional uses. The following uses may be permitted by obtaining a conditional use permit in accordance with the provisions of Chapter 17.200 KIBC: A. Acetylene gas manufacture or storage; B. Ammonia, bleaching powder or chlorine manufacture; C. Cement, concrete, lime and plaster manufacture; D. Chemical bulk storage and sales; E. Garbage disposal sites, dumps and sanitary landfills; F. Petroleum or flammable liquid production, refining or storage; G. Recreational vehicle parks; and H. Communications towers. [Ord. FY2018-17 §2, 2018; Ord. FY2016-07 §2, 2016; Ord. 81-40- 0 §2, 1981. Formerly §17.24.020]. 17.105.030 Lot requirements. A. Lot Area. The minimum lot area required is 20,000 square feet. B. Lot Width. The minimum lot width required is 75 feet. [Ord. 81-40-0 §2, 1981. Formerly §17.24.030]. 17.105.040 Setbacks from property lines. A. Front Yard. 1. The minimum front yard required is 30 feet. 2. The minimum front yard required is 50 feet when facing a state highway. B. Side Yard. The minimum side yard required is 20 feet, except that approved fire wall installations between adjoining structures provide for construction on the lot line. C. Rear Yard. The minimum rear yard required is 20 feet, except that approved fire wall installations between adjoining structures provide for construction on the lot line. D. Exemptions. Waterfront industries are exempt from the requirements of this section. [Ord. FY2018-13 §2, 2018; Ord. 81-40-0 §2, 1981. Formerly §17.24.040]. 17.105.050 Building height limit. The maximum height of a structure is unrestricted, except that no structure shall interfere with Federal Aviation Administration regulations on airport approach; and provided further, that within 50 feet of any residential district boundary, no portion of any structure shall exceed the height limitations of the residential district. [Ord. 81-40-0 §2, 1981. Formerly §17.24.050]. 17.105.060 Performance standards. Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 100 of 290 AGENDA ITEM #14. C.1. Case No. 25-004 Public Hearing Date: April 16, 2025 Page 8 All permitted and conditional uses shall comply with the performance standards listed, where applicable, in this section. A. Noise. The noise emanating from a premises used for industrial activities shall be muffled so as to not become objectionable due to intermittent beat, frequency, or shrillness; and where a use adjoins a residential district, the noise loudness measured at the boundary line shall not exceed 90 decibels. B. Lighting. Any lighting shall not be used in a manner which produces glare on public highways and neighboring property. Arc welding, acetylene torch cutting and similar processes shall be performed so as not to be seen outside the property. C. Fire and Safety Hazards. The storage and handling of inflammable liquids, liquefied petroleum, gases and explosives shall comply with the fire prevention code and all other applicable laws and regulations. Enameling and paint spraying operations shall be permitted when incidental to the principal use and when such operations are contained within a building of two-hour fire -resistive construction. Bulk storage of inflammable liquids below ground shall be permitted if the tank is located no closer to the property line than the greater dimension (diameter, length or height) of the tank. D. Odor. Uses causing the emission of obnoxious odors of any kind and the emission of any toxic or corrosive fumes or gases are prohibited. E. Dust and Smoke. Dust and smoke created by industrial operations shall not be exhausted into the air in such a manner as to create a nuisance. F. Open Storage. Any storage shall not be located closer than 25 feet to any street right-of- way. Any storage shall be enclosed with a fence acceptable to the commission. Whenever lumber, coal or other combustible material is stored, a roadway shall be provided, graded and maintained from the street to the rear of the property to permit free access for fire trucks at any time. G. Screening. Where an industrial use is adjacent to and within 100 feet of a residential use or zone, that industry shall provide screening as approved by the commission. [Ord. 81-40-0 §2, 1981. Formerly §17.24.060]. APPLICABLE KODIAK ISLAND BOROUGH COMPREHENSIVE PLAN FUTURE LAND USE DESIGNATIONS APPLICABLE COMPREHENSIVE PLAN GOALS APPLICABLE REGULATIONS 17.10.020 Reference and use (Comprehensive Plan). In accordance with Alaska Statutes, zoning decisions shall be based upon the recommendations contained in the comprehensive plan. 17.205.010 Authority (Amendments and changes). Whenever the public necessity, convenience, general welfare or good zoning practice requires, the assembly may, by ordinance and after report thereon by the commission and public hearing as required by law, amend, supplement, modify, repeal or otherwise change these regulations and the boundaries of the districts. 17.205.020 Report from planning and zoning commission (Amendments and changes). The commission shall report in writing to the assembly on any proposed change or amendment regardless of the manner in which such change is initiated and such report shall find: A. Findings as to need and justification for a change or amendments; Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 101 of 290 AGENDA ITEM #14. C.1. Case No. 25-004 Public Hearing Date: April 16, 2025 Page 9 B. Findings as to the effect a change or amendment would have on the objectives of the comprehensive plan; and C. Recommendations as to the approval or disapproval of the change or amendment. 17.205.055 Submission to assembly (Amendments and changes). A. Within 30 days after the commission has acted favorably upon a proposed zoning change in accordance with the above provisions; a report with recommendations shall be submitted to the assembly together with the proposed ordinance. Such recommendations of the commission shall be advisory only and shall not be binding upon the assembly. When an ordinance has been forwarded to the assembly, the assembly shall act in accordance with this chapter, and notice shall be issued as provided in KIBC 17.205.070 by the clerk. B. If the commission recommends denial of any proposed amendment; its action shall be final unless the initiating party, within 10 days, files a written statement with the clerk requesting that the commission's action be taken up by the assembly. STAFF ANALYSIS AND RECOMMENDATION STAFF ANALYSIS The City of Old Harbor requests a rezone in conjunction with an abbreviated plat for a portion of U.S. Survey 4793, Tract E, Case No. S25-007. The approved abbreviated plat proposes the creation of Lot 1, which encompasses the area of this rezone request. Proposed Lot 1 will be 0.54 acres in size. The current zoning of the property is R1 Single Family Residential District, and the proposed zoning is I Industrial District. The current R1 does not permit seafood processing; therefore, the City of Old Harbor has requested the property be rezoned to the I Industrial zone. The existing building on the property meets all dimensional standards of the R1 district. The Industrial District has a 30-foot front setback requirement; the existing building at its closest point is 28.3 feet from the front property line. Therefore, the existing structure would encroach into the 30-foot setback of the industrial district. By rezoning this proposed lot to Industrial, the existing structure would become a nonconforming structure because of the front setback requirement. Staff has confirmed this with the Borough Attorney. Title 17 does not permit a nonconforming nonresidential structure to be expanded. The applicant could file a variance request to bring the existing structure into conformance with the Industrial district. Staff has informed the applicant's representative that a zoning compliance permit should be filed for the existing building. Comprehensive Plan Consistency The proposed rezone location is designated "conservation" on the future land use map. This designation is currently not in line with the existing zoning of the property. Therefore, the future land use map does not effectively demonstrate existing zoning, or the zoning as discussed in the 2008 comprehensive plan, or the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan. In reviewing both the 2008 comprehensive plan and the 1989 plan, it is clear that the current zoning is not accurately depicted in the future land us map designation for the City of Old Harbor. Staff has discussed this with representatives of the Village of Old Harbor, and this will be a major component of the new comprehensive plan to ensure that the future land use map is accurate to existing zoning as well as areas for future development. In the review of this rezone request, staff first looked at the 2008 comprehensive plan, and one land use policy stood out in support of this rezone request: Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 102 of 290 AGENDA ITEM #14. C.1. Case No. 25-004 Public Hearing Date: April 16, 2025 Page 10 The following land use policy states, "Encourage future industrial and commercial development to be sited and constructed to promote the most efficient utilization of waterfront areas and coastal resources." The proposed rezone would be in conformance with this policy based on the proposed use of the existing structure as seafood processing. The following economic development goal states, "Support the local commercial fishing industry in their efforts to maintain the economic health of and diversify Kodiak's regional fisheries while managing any potential environmental impacts from the seafood processing industry." This rezone request would support the local fishing industry by providing a seafood processing location close to commercial fishing grounds near the City of Old Harbor. Staff also reviewed the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan. This plan includes a goal that states, "Development of shore -based fish processing facilities in Old Harbor." This rezone request directly implements this goal by providing the zoning of the property to allow seafood processing to occur. Based on the comprehensive plan review, the staff recommends the rezone request be approved. APPROPRIATE MOTION Should the Commission agree with the staff's recommendation, the appropriate motion is Move to approve Rezone Case 25-004 to change the zoning designation of a portion of U.S. Survey 4793 (for Lot 1 as show on abbreviated plat Case No. S25- 007) from R1 — Single Family Residential District to a I Industrial District, and move it forward to the Kodiak Island Borough Assembly and to adopt the findings of fact in support listed in the staff report dated April 11, 2025, entered into the record for this case as "Findings of Fact" for Case No. 25-004. OR Should the Commission disagree with staff's recommendation, the appropriate motion is Move to deny Rezone Case 25-004 to change the zoning designations of a portion of U.S. Survey 4793 (for Lot 1 as show on abbreviated plat Case No. S25-007) from R1 — Single Family Residential District to a I Industrial District, and move it forward to the Kodiak Island Borough Assembly and to adopt the findings of fact in support listed in the staff report dated April 11, 2025, entered into the record for this case as "Findings of Fact" for Case No. 25-004. FINDINGS OF FACT Findings in Support 1. Whereas, the Commission finds that the proposed rezone is in conformance with the 2008 comprehensive plan and more specifically in conformance with the land goal that states, "Encourage future industrial and commercial development to be sited and constructed to promote the most efficient utilization of waterfront areas and coastal resources." Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 103 of 290 AGENDA ITEM #14. C.1. Case No. 25-004 Public Hearing Date: April 16, 2025 Page 11 2. Whereas, the Commission finds that the proposed rezone is in conformance with the 2008 comprehensive plan, specifically, the economic development goal that states, "Support the local commercial fishing industry in their efforts to maintain the economic health of and diversify Kodiak's regional fisheries while managing any potential environmental impacts from the seafood processing industry." 3. Whereas, the Commission finds that the proposed rezone is generally in conformance with the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan, since goals and objectives of this plan point to the need for local seafood processing and encourage support for local industry and businesses. Findings in Opposition 1. Whereas, the Commission finds that the proposed rezone is not in compliance with the approved future land use map as related to the 2008 comprehensive plan. Maps/Images Aerial Map Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 104 of 290 AGENDA ITEM #14. C. 1. Abbreviated Plat Case No. S25-007 LEZrCOT OWLEASE-2 OERSrR RY STREET Z EL -01 rRACTC.1 LOT 1 WA .- TRACT E USS 4793 L01 Z:z Case No. 25-004 Public Hearing Date: April 16, 2025 Page 12 kh Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Isla... Page 105 of 290 AGENDA ITEM #14. C.2. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING SUBJECT: Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Island Borough Rezoning A Portion Of U.S. Survey 4793, Tract E from R1- Single Family Residential District to B-Business District (Zoning Will Correspond With Lot Created By Preliminary Subdivision, Case No. S25-006) ORIGINATOR: Chris French, CDD Director RECOMMENDATION: Move to advance Ordinance No. FY2025-18 to public hearing at the next regular meeting of the Assembly. DISCUSSION: The Planning and Zoning Commission held a public hearing on this rezone request on April 16, 2025. The Commission voted 5 to 0, with two members absent, to recommend approval of the rezone request to the Assembly. 69 adjoining property owner notices were mailed; no one spoke at the public hearing. The rezone request is from R1-Single Family Residential to B- Business. In addition, the Commission held a special meeting on April 23, 2025, to correct an issue with the findings for this case and two other cases. The Commission voted 7 to 0 to adopt the findings of fact as written in the staff report. The City of Old Harbor requests a rezone in conjunction with a preliminary plat for a portion of U.S. Survey 4793, Tract E, Case No. S25-006. The preliminary plat proposes the creation of Lot 1, which encompasses the area of this rezone request. Proposed Lot 1 will be 1.14 acres in size. The current zoning of the property is R1 Single Family Residential District, and the proposed zoning is B Business District. The rezone proposal has been requested to allow the existing building to be setback 15 feet from the proposed right-of-way of Tsunami Road. The current R1 zoning would require a 25-foot setback from the front property line. The proposed zoning allows the uses proposed for the existing structure: government offices for the City of Old Harbor and the Village of Old Harbor, and corporate offices for the Old Harbor Native Corporation. The structure would also be used as the community's tsunami shelter. The existing future land use map designation for this property is conservation. The current R1 zoning for the property is inconsistent with this designation. As required by KIBC 17.205.075, if the Commission approves this rezone, the future land use map designation must be changed to Business. Staff will work with the City of Old Harbor on the future land use map designations for the city during the comprehensive plan update. Section 3 of the ordinance includes the following findings in support of the rezone request: 1. Rezoning the subject parcel is required to facilitate subdivision and use of the subject parcel, and the public necessity, convenience, and general welfare of the Old Harbor community require the zoning change. 2. Rezoning the subject parcel is consistent with the goals and objectives of the 1989 Old Harbor Comprehensive Plan and Capital Improvement Program. 3. Rezoning the subject parcel is consistent with the goals and objectives of the 2008 Kodiak Island Borough Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 106 of 290 AGENDA ITEM #14. C.2. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING KIB Comprehensive Plan. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 107 of 290 AGENDA ITEM #14. C.2. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 KODIAK ISLAND BOROUGH ORDINANCE NO. FY2025-18 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH REZONING A PORTION OF TRACT E, U.S. SURVEY 4793 FROM R1- SINGLE FAMILY RESIDENTIAL TO B — BUSINESS (ZONING WILL CORRESPOND TO LOT CREATED BY PRELIMINARY SUBDIVISION S25-006) WHEREAS, as a second-class borough, the Kodiak Island Borough exercises planning, platting, and land use regulations on an area -wide basis pursuant to A.S. Chapter 29.40; and WHEREAS, in accordance with A.S. Chapter 29.40, the City of Old Harbor Comprehensive Plan and Capital Improvement Program was adopted by ordinance as a subset of the KIB comprehensive plan on December 7, 1989, and is incorporated in the Comprehensive Plan by reference in KIBC 17.10.030(0); and WHEREAS, in accordance with A.S. Chapter 29.40, the borough adopted by ordinance an update to the KIB comprehensive plan on December 6, 2007(the 2008 Comprehensive Plan); and WHEREAS, KIBC Section 17.205.010 provides that "Whenever the public necessity, convenience, general welfare or good zoning practice requires, the assembly may, by ordinance and after report thereon by the commission and public hearing as required by law, amend, supplement, modify, repeal or otherwise change these regulations and the boundaries of the districts"; and WHEREAS, the City of Old Harbor filed with the Community Development Department a request for rezoning of the subject parcel, Lot 1, Tsunami Subdivision, from R1 - Single Family Residential to B — Business on March 4, 2025, known as Case No. 25-005; and WHEREAS, the staff and the Planning and Zoning Commission (Commission) found that the current future land use designation of Conservation is inconsistent with the intended use of the area of the rezone; and WHEREAS, the Assembly finds that the proposed rezone is not consistent with the current future land use map for this area, and so the rezone must incorporate the change to this parcel effective on the effective date of the rezone in accordance with KIBC 17.205.075; and WHEREAS, the Commission found that the proposed rezone is generally in conformance with the 1989 Old Harbor Comprehensive Plan and Capital Improvement Program because multiple goals and objectives of this plan point to the need for government uses and emergency service uses to be located in higher elevations outside of the tsunami inundation zone; and Ordinance No. FY2025-18 Page 1 of 4 Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 108 of 290 AGENDA ITEM #14. C.2. 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 WHEREAS, the Commission found that the proposed rezone is in conformance with the 2008 Comprehensive Plan and more specifically in conformance with the land use goal that states, "Zone land to meet future housing, commercial, industrial, and other land needs"; and WHEREAS, at an advertised public hearing, consistent with KIBC 17.205.040, the Commission considered the merits of the rezone request on April 16, 2025, and recommends the approval of the rezone request based upon findings adopted on April 23, 2025, satisfying the requirements for Commission review in KIBC Chapter 17.205 before sending the proposed rezone to the Assembly for consideration. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is not of a general nature and shall not become a part of the Kodiak Island Borough Code of Ordinances. Section 2: Lot 1, Tsunami Subdivision, A portion of Tract E, U.S. Survey 4793 is hereby rezoned from R1 — Single Family Residential to B — Business (per corresponding Subdivision S25-006, see exhibit A attached) on the official Zoning Map and the future Land Use Map of the Kodiak Island Borough and shall become effective upon the effective date of this ordinance. Section 3: By this ordinance, the Borough Assembly adopts the following Findings of Fact in support of its approval of this rezone. 1. Rezoning the subject parcel is required to facilitate subdivision and use of the subject parcel, and the public necessity, convenience, and general welfare of the Old Harbor community require the zoning change. 2. Rezoning the subject parcel is consistent with the goals and objectives of the 1989 Old Harbor Comprehensive Plan and Capital Improvement Program. 3. Rezoning the subject parcel is consistent with the goals and objectives of the 2008 KIB Comprehensive Plan. Effective Date: This ordinance takes effect upon the filing of the final plat for preliminary subdivision case S25-006 creating Lot 1, Tsunami Subdivision. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS DAY OF , 2025 KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Introduced by: Borough Manager First reading: Second reading/public hearing: VOTES: Ordinance No. FY2025-18 ATTEST: Nova M. Javier, MMC, Borough Clerk Page 2 of 4 Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 109 of 290 AGENDA ITEM #14. C.2. 92 Ayes: 93 Noes: 94 95 96 Ordinance No. FY2025-18 Page 3 of 4 Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 110 of 290 AGENDA ITEM #14. C.2. 97 Ordinance No. FY2025-18 Exhibit A DETAIL P �Tp yr 5 COMPUTED PRELIMINARY PLAT TSUNMII SUBDIVISION. Page 4 of 4 Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 111 of 290 AGENDA ITEM #14. C.2. KODIAK ISLAND BOROUGH COMMUNITY DEVELOPMENT DATE: April 29, 2025 TO: Mayor and Borough Assembly FROM: Chris French, AICP, Director SUBJECT: Report on Ordinance FY2025-18 (P&ZC Case No. 25-005) This memo from the Community Development Department will serve as the official report on the action taken by the Planning & Zoning Commission (Commission) regarding Case No. 25-005, a rezoning of a portion of U.S. Survey 4793, Tract E from R1-Single Family Residential District to B-Business District (Zoning will correspond with Lot 1, created by Preliminary Subdivision Plat, Case No. S25-006) pursuant to KIBC 17.205.055. The rezoning request was filed by the City of Old Harbor on March 4, 2025. U.S. Survey 4793, Tract E is approximately 60.64 acres in area; the proposed rezone location (Lot 1) is 1.14 acres as depicted on the approved preliminary subdivision plat, case no. S25-006, attached to this memo as Exhibit A. Community Development staff mailed out 69 notices to adjacent property owners on March 5, 2025. No public comment was received for this case. The notice area map is attached to this memo as Exhibit B. The zoning map of the property and surrounding properties is attached to this memo as Exhibit C. Community Development staff reviewed this rezone request pursuant to KIBC Chapter 17.205. The future land use map designation is conservation for this area of the City of Old Harbor. This designation is inconsistent with the R1 zoning of the property. The Commission agreed with the staff analysis that the existing designation is not appropriate for the area, and more specifically for the proposed rezone area of Lot 1 of the approved preliminary subdivision plat. As required by KIBC 17.205.075, if the rezone is approved to the Business District, the future land use map must be updated to the business classification. The proposed use of government and commercial offices for the existing building on the site is a permitted use in the proposed B-Business District. The existing building does not comply with the 25-foot front setback requirement of the RI -Single Family Residential Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 112 of 290 AGENDA ITEM #14. C.2. District. That is another reason for the rezoning request. The B-Business district does not have any setback requirements. Community Development staff reviewed both the 2008 Comprehensive Plan and the 1989 Old Harbor Comprehensive and Capital Improvement Plan. The 2008 Comprehensive Plan includes a land use policy that states, "Zone land to meet future housing, commercial, industrial, and other land needs." The plan also includes an economic development goal that states, "Support the state, cities, and local service districts in continuing to provide adequate law enforcement, fire protection, and other emergency services." The proposed rezone supports the use of the existing building as a tsunami shelter. There are two additional goals in the City of Old Harbor section of the comprehensive plan that support community independence and improve the quality of life for residents. The 1989 Old Harbor Comprehensive and Capital Improvement Plan included a land use objective that states, "Direct institutional and public land uses towards higher elevations to minimize the potential damage and casualties from earthquakes, tsunamis, and landslides." The proposed rezone is in conformance with this stated objective. Based on these findings, Community Development staff recommended approval of the rezone to the Commission. The Commission held a public hearing on this rezone request on April 16, 2025; no one spoke at the public hearing. The Commission voted 5 to 0, with two members absent, to recommend approval of the rezone to the Assembly. The Commission held a special meeting on April 23, 2025, to amend the motions on the rezone approval to make it clear that the Commission recommended approval to the Assembly based on the following findings (the Commission voted 7 to 0 to include the findings from the staff report into the motion recommending approval of the rezone): 1. Whereas, the Commission finds that the proposed rezone is in conformance with the 2008 comprehensive plan and more specifically in conformance with the land use goal that states, "Zone land to meet future housing, commercial, industrial and other land needs." This rezone would permit the land uses proposed for the existing building. 2. Whereas, the Commission finds that the proposed rezone is generally in conformance to the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan, since goals and objectives of this plan point to the need for government uses and emergency service uses to be located in higher elevations outside of the tsunami inundation zone. The proposed rezone ordinance includes these findings in section 3 of the ordinance, plus a general finding regarding the need for the plat and creation of the Tsunami Road right- of-way. Section 2 of the ordinance identifies the change to the official zoning map and the future land use map to the Business District. The ordinance includes an exhibit A, which is an image of the approved preliminary plat. Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 113 of 290 AGENDA ITEM #14. C.2. Exhibit A DETAIL C-ED u PRELIMINARY PLAT * TSUNFM SUBdV1810N 3 Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 114 of 290 AGENDA ITEM #14. C.2. Exhibit B 25-006 Applicant: City of Old Harbor Request: Subdivision of U.S Survey 4793 Tract E. Creating Tsunami Subdivision Lot 1. Location: U.S. Survey 4793, Tract E Zoning: R1- Single -Family District erg. Kodiak Island Borough GIS This map is provided for informational www.kodiakak.us ` purposes only and is not intended for (907)-486-9332 I 1 any legal representation. Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 115 of 290 AGENDA ITEM #14. C.2. M-3 h� Exhibit C Single Family Residential -Rl 5 REMAINDER ` TRACT E ' USS 4793 57.75 ACRES COMPUTED FROM RECORD DATA Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 116 of 290 AGENDA ITEM #14. C.2. KODIAK ISLAND BOROUGH STAFF REPORT APRIL 16, 2025 PLANNING AND ZONING COMMISSION REGULAR MEETING SUBJECT: Case Number 25-005. Requests Rezone of a Portion of U.S. Survey 4793, Tract E from R1- Single -Family Residential District to B-Business District (Zoning will correspond with lot created by Preliminary Subdivision, Case No. S25-006). ORIGINATOR: Bronwyn Currie, CDD Secretary RECOMMENDATION: Based on the comprehensive plan review listed in the staff report, the staff recommends that the Commission forward a recommendation of approval to the Assembly. Should the Commission agree with staff's recommendation, the appropriate motion is: Move to approve Rezone Case 25-005 to change the zoning designation of a portion of U.S. Survey 4793 (for Lot 1 as show on plat related to Case No. S25- 006) from R1 — Single Family Residential District to a B — Business District, and move it forward to the Kodiak Island Borough Assembly and to adopt the findings of fact in support listed in the staff report dated April 3, 2025, entered into the record for this case as "Findings of Fact" for Case No. 25-005. OR Should the Commission disagree with staff's recommendation, the appropriate motion is: Move to deny Rezone Case 25-005 to change the zoning designation of a portion of U.S. Survey 4793 (for Lot 1 as show on plat related to Case No. S25-006) from R1 — Single Family Residential District to a B — Business District, and move it forward to the Kodiak Island Borough Assembly and to adopt the findings of fact in opposition listed in the staff report dated April 11, 2025, entered into the record for this case as "Findings of Fact" for Case No. 25-005. FINDINGS OF FACT Findings in Support 1. Whereas, the Commission finds that the proposed rezone is in conformance with the 2008 comprehensive plan and more specifically in conformance with the land use goal that states, "Zone land to meet future housing, commercial, industrial and other land needs." This rezone would permit the land uses proposed for the existing building. 2. Whereas, the Commission finds that the proposed rezone is generally in conformance to the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan since goals and objectives of this plan point to the need for government uses and emergency service uses to be located in higher elevations outside of the tsunami inundation zone. Kodiak Island Borough Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 117 of 290 AGENDA ITEM #14. C.2. KODIAK ISLAND BOROUGH STAFF REPORT APRIL 16, 2025 PLANNING AND ZONING COMMISSION REGULAR MEETING Findings in Opposition 1. Whereas, the Commission finds that the proposed rezone is not in compliance with the approved future land use map as related to the 2008 comprehensive plan. DISCUSSION: STAFF ANALYSIS The City of Old Harbor requests a rezone in conjunction with a preliminary plat for a portion of U.S. Survey 4793, Tract E, Case No. S25-006. The preliminary plat proposes the creation of Lot 1, which encompasses the area of this rezone request. Proposed Lot 1 will be 1.14 acres in size. The current zoning of the property is R1 Single Family Residential District, and the proposed zoning is B Business District. The rezone proposal has been requested to allow the existing building to be setback 15 feet from the proposed right-of-way of Tsunami Road. The current R1 zoning would require a 25-foot setback from the front property line. The proposed zoning allows the uses proposed for the existing structure: government offices for the City of Old Harbor and the Village of Old Harbor, and corporate offices for the Old Harbor Native Corporation. The structure would also be used as the community's tsunami shelter. Comprehensive Plan Consistency The proposed rezone location is designated "conservation" on the future land use map. This designation is currently not in line with the existing zoning of the property. Therefore, the future land use map does not effectively demonstrate existing zoning, or the zoning as discussed in the 2008 comprehensive plan, or the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan. In reviewing both the 2008 comprehensive plan and the 1989 plan, it is clear that the current zoning is not accurately depicted in the future land use map designation for the City of Old Harbor. Staff has discussed this with representatives of the Village of Old Harbor, and this will be a major component of the new comprehensive plan to ensure that the future land use map is accurate to existing zoning as well as future development areas. In the review of this rezone request, staff first looked at the 2008 comprehensive plan, and one land use policy stood out in support of this rezone request: "Zone land to meet future housing, commercial, industrial and other land needs." The need for both government offices outside of the tsunami inundation zone and a tsunami shelter is another land use need within the City of Old Harbor. Under economic development goals, there is one goal that supports this rezone request. "Support the state, cities and local service districts in continuing to provide adequate law enforcement, fire protection and other emergency services." Kodiak Island Borough Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 118 of 290 AGENDA ITEM #14. C.2. KODIAK ISLAND BOROUGH STAFF REPORT APRIL 16, 2025 PLANNING AND ZONING COMMISSION 0-1 . REGULAR MEETING %W The use of the structure as a tsunami shelter supports this emergency services goal. Under the City of Old Harbor section of the comprehensive plan there are two goals that relate to this rezone request. "Improve community independence." "Retain residents and improve quality of life." Both of these goals are general; however, the proposed rezone would allow for improved office space to support the community and a safe structure for use in case of a tsunami event. Staff also reviewed the "1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan". This plan includes a land use objective that states, "Direct institutional and public land uses towards higher elevations to minimize the potential for damage and casualties from earthquakes, tsunamis, and landslides." This rezone request is in conformance with this stated objective. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 119 of 290 AGENDA ITEM #14.C.2. PAYMENT DATE 03/04/2025 COLLECTION STATION CASHIER RECEIVED FROM CITY OF OLD HARBOR DESCRIPTION PID 19630 Kodiak Island Borough 710 Mill Bay Rd. Kodiak, AK 99615 BATCH NO. 2025-00000213 RECEIPT NO. 2025-00000771 CASHIER Teresa Medina Printed by: Teresa Medina Page 1 of 1 03/04/2025 08:29:49 AM Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 120 of 290 AGENDA ITEM #14.C.2. Kodiak Island Borough Ae a; Community Development Department 710 Mill Bay Rd. Rm 205 Kodiak AK 99615 Ph. (907) 486.9362 Fax (907) 486.9396 PROP —ID JQ63o Application for Rezone KIBC 17.205 The following information is to be supplied by the Applicant: Property Owner / Applicant: -k- y, U f 'aka Mailing Address: {� i Phone Number- 4071 `I 4.1-2oy- Other Contact email, etc.: o 18 h a Legal Description: tT Subdv: —Rife-7 E, V SS 'Y7713 Block: Lot: Street Address: .rll� Current Zoning: e' Proposed2oning: Ruswess Applicable Comprehensive Plan: Explanation of the need & justification for a change or amendment of zoning: ?/.E €�'lS`rw� Quicp/�v iS sfi/�H/V i,�,qc-T E UsS h�9� --� �E �'��°��6 '7U .Sr•16o/vMJ� G2Efi?�c�[_oT % _�y/r/arir S'�Bo. yr vo.v. :Continued onreversel Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 121 of 290 AGENDA ITEM #14.C.2. Explanation of the effect such a change or amendment would have on the objectives of the applicable comprehensive plan: Date: �7 Print Name: � ��, �j�✓� Date: LDD Staff Cer¢ Date: >e I� Payment Verification Fee Payable in Cashier's Office Room A 104 -Main floor of Borough Building KIBC 17.205.030 Manner of initiation. Changes in this title may be initiated in the following manner: A. The assembly upon Its own motion: © Waiver of fee B. The commission upon its own motion: [f iver of fee C. By petition: 4 or less lots: $350.00 5 to 20 lots: ® $750,00 21 and more lots: $1,500.00 Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 122 of 290 AGENDA ITEM #14. C.2. Kodiak Island Borough Community Development Department 710 Mill Bay Road Room 202 Kodiak, Alaska 99615 Phone (907) 486-9363 Fax (907) 486-9396 bcurrie o kodiakak.us March 4, 2025 PO BOX 109 Old Harbor, AK 99643 Re: Case 25-005. Request rezone a Portion of U.S. Survey 4793, Tract E from R1-Single- Family Residence District to B-Business District. To whom it may concern We are moving forward with your Rezone application. There is a scheduled public hearing before the KIB Planning and Zoning Commission on Wednesday April 1611, 2025. This meeting begins at 6:30 p.m. in the Assembly Chambers, located at 710 Mill Bay Road, Kodiak, Alaska. One week prior to the regular meeting, on Wednesday, April 91n, at 6:30 p.m. in the Assembly Chambers at 710 Mill Bay Road, Kodiak, Alaska, the commission will hold a packet review work session for the purpose of reviewing packet materials and staff summaries of cases scheduled for the regular meeting. Applicants are encouraged to attend to this meeting to be present for Commissioner discussion. The public is welcome to attend the packet review work session; however, the work session on April 911, is not for the purpose of receiving public testimony. Applicants who wish to present testimony and/or evidence related to their case should also appear at the Public Hearing during the Regular Meeting and present such information in person on April 161n KIBC 17.195.040 D. The applicant shall provide notice of the public hearing by posting the parcel(s) subject to the application for a variance with notice that is clearly legible from each improved street adjacent to the land. The notices shall be in the standardized form provided by the community development department and shall be posted for at least 20 days prior to the date of the public hearing. KIBC 17.195.040 D also applies to all Conditional Use Permits and Rezones. Community Development Staff will complete a site visit to ensure this code is met by the applicant. Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 123 of 290 AGENDA ITEM #14. C.2. Please contact the Community Development Department at (907)486-9363 if we can answer any outstanding questions, provide additional information, or give guidance to you to meet the requirements of KIBC 17.195.040 D above. In advance, thank you for your cooperation. Sincerely, Bronwyn Currie Assistant Planner Community Development Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 124 of 290 PLAT NOTES: \ I \ V I I M-1 1. THIS SURVEY MEETS THE MINIMUM STANDARDS FOR CLASS C SURVEYS AND DOES NOT \\ EXCEED 1:5000 ERROR OF CLOSURE. \ \I 2. THE BASIS OF BEARING IS TRUE NORTH AS DETERMINED BY HIGH PRECISION GPS \ TI TQ/ OBSERVATIONS BASED ON OPUS. �/� 3. ALL BEARINGS SHOWN ARE TRUE BEARINGS AS ORIENTATED TO THE BASIS OF BEARING. \ 1 SST 4. DISTANCES SHOWN ARE REDUCED TO HORIZONTAL DISTANCES (U.S. SURVEY FEET). ' \ 5. SUBJECT TO RESERVATIONS, EASEMENTS, COVENANTS, AND SERVITUDES OF RECORD. N 0A-' 0l6y Oe0 1 +0 I I st'90 REMAINDER II TRACT E I USS 4793 1 1 57.75 ACRES I COMPUTED FROM RECORD DATA I i I =IW I — I i A - I I _TFIRST _ �T M-3 STREE - I _ S I 2A I I 72 I ham.. 2 A I M OcO 5 5 s zo I3A L 'A I ' I // 3 _2 t' ry Nv 0a1-04. 3 % / I 3A O N / 4A I I 'A I I I lO I _ 4A I , o� M I 5A 1 � 4A / �'la' S - / m !•- ,00soo' - to N \-\ o !! �! P� , yy\ v n asux�°sys 3 I I I ' 6A ' 1 I N oLOT 5g o, N �I ` A67.97 ''�' �'" ;✓ I 6 A 5 A to a SJ.1 R2 0'270 — 3A I I ` I— S O _t20)35F N Ci O• D74'25'25" _SEp IV_—�i 1,- / w j su vws vs ,Tj r o r! STREET %4' S ] hh/4 I M-5 A254.69' 054'02'4I" I I I I )�ryh I ,A 8 I / 4 i 3. V + { N I LCI 'a 5232 Z2s W A394.36' T7Ba�' I I/ 9A I I I O 1,HOd 5F N I Lo 84'34'11" µ sn _ 9 7 100.00' 8A _I O I I I I I / IS A I'C'1 / I — I � I I 1 I --_ /� I I I I � —fD M-6 1 / I I �- 'A1 1 I I / 4A I I I 70 6A 1 5A I I I I TI — I • I L I I „ 72 ,D / 72 1 — I J L I O _THIRD _ I— I I I -J L-� 2 „ STREET MONUMENT DETAILS- SHOWN AS STAMPED. ZHE /NT O�JL TO 2 4 GA vcn A wzrn mZ � � W N } 7 N � 6 AG�,9O U ,`oi°�JQ�P OFS LAND �P M-1 PgT RA( Gp.O p FOR RSG,Q 6 F L ml' �t- aa WP W yGS479 966 c�F 0 P O, LAND MP? M-2 E OF J�-HTO IO�F,Q w z S 4793 3 w Z C3 > ' �� TR F 0 AGp9 ^90 "-,q R A L Si3`P Oc LAND M-3 F IHTOI RTF �F� S 4793 /m� a �Q TR FGp wz C1 �r o L4 w ,n L1 B5 @6; 1979 �JQ�¢. TR F R' O�STR P AL \J` LAND M-4 M-5 G 0 uSDI \ O� e�2i y L3 w L4 s BL6 M-6 ACCEPTANCE OF DEDICATION THE MAYOR, HEREBY ACCEPTS FOR PUBLIC USES AND FOR PUBLIC PURPOSES THE REAL PROPERTY DEDICATED TO THE PUBLIC BY THIS O PLAT INCLUDING EASEMENTS, RIGHTS -OF -WAY, ALLEYS, AND N ROADWAYS SHOWN ON THIS PLAT. THE ACCEPTANCE OF LANDS FOR Z Z PUBLIC USE OR PUBLIC PURPOSES DOES NOT OBLIGATE THE PUBLIC 0 O OR ANY GOVERNING BODY TO CONSTRUCT, OPERATE OR MAINTAIN IMPROVEMENTS. U U W LLI JEFF PETERSON DATE MAYOR CITY OF OLD HARBOR PO BOX 109 OLD HARBOR, AK 99643 i UNSURVEYEDLAND / 41 r+ g9• R(9Sp. '60 ov, 90e j6 ?� rni /y �sr SSS3 Asa 9 o,R 6r,P��J �M6 I � I i REMAINDER TRACT E USS 4793 57.75 ACRES COMPUTED FROM RECORD DATA OHNC ROW TR E S 4793 1994 M-7 /, /!// / 40 / �o ��6�% n / ` v M-7 ,zs s R;r r,� Rss�2 2J Rss r�J —LEGEND— (M) MEASURED DISTANCE R-1) RECORD MEASUREMENT (PER PLAT 78— 6, K.R.D.) R-2) RECORD MEASUREMENT (PER PLAT 96-33, K.R.D.) (C) COMPUTED MEASUREMENT ITv BRASS CAP SURVEY MONUMENT FOUND 8 ALUMINUM CAP SURVEY MONUMENT FOUND 0 2" ALUMINUM CAP SET THIS SURVEY • ANGLE OR DIMENSION POINT LOT LINE — — — — — — — LOT LINE VACATED THIS SURVEY — — — ADJACENT LOT LINE -- — — -- CENTERLINE OF RIGHT OF WAY ------- SURVEY TIE —x—'—"—'xx— FENCE —"—"—"—"—w—"w— WATERLINE ss ss 55 SANITARY SEWER LINE OHP OHP OVERHEAD POWER BUILDING OUTLINE POWER POLE cx FIRE HYDRANT O SANITARY SEWER MANHOLE R.O.W. RIGHT OF WAY 0 100 200 300 mmmmlmlIIIIl GRAPHIC SCALE: 1 INCH = 100 FEET VICINITY MAP: S20, T34S, R25W, S.M. SCALE: 1"=MILE t DETAIL s 0 50 100 150 x/ tih / �l -�l 00, c� � GRAPHIC SCALE: 1 INCH = 50 FEET D�°� 125 -co / 115 p r / 41 �l / \(y• ! / 0 / /v I CL n /~ /J \ o -lb \ d r / r\`. \ 15' ` / ul / R270.00' / r `301' o I D14°25'25" Ul / 7; �� y� , COMPUTE �o' 00j s A254.69' D54°02p� CD �j- 90 SS —ASS ss ik , s R��p• S 138ges ,�(G , , , , •L,gsil SURVEYOR'S CERTIFICATE TR Er A/Co9��+ I, HEREBY CERTIFY THAT I AM PROPERLY REGISTERED AND LICENSED TO PRACTICE LAND SURVEYING IN *: ' 49 R ..*,� THE STATE OF ALASKA, THAT THIS PLAT REPRESENTS A SURVEY MADE BY ME OR UNDER MY DIRECT /�1 SUPERVISION, THAT THE MONUMENTS SHOWN HEREON ACTUALLY EXIST AS DESCRIBED, AND THAT ALL t✓ DIMENSIONS AND OTHER DETAILS ARE CORRECT. 2025 TYPICAL 2" ALUMINUM MONUMENT W/30" REBAR SET THIS SURVEY TIMOTHY J. WILLMAW I No.13846 ��i t+,�\�ROfESSpNAI�A�� .i DATE REGISTRATION NO. 13846 REGISTERED LAND SURVEYOR PRELIMINARY PLAT AGENDA ITEM #14. C.2. Kodiak Island Borough Community Development Department 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9363 Fax (907) 486-9396 bcurrie@kodiakak.us To: PRELIMINARY PLAT REVIEW AGENCIES Alutiiq Museum City of Old Harbor Old Harbor Native Corporation GCI Cable, INC KIB Assessing KIB Engineering Facilities FROM: Bronwyn Currie DATE: March 6, 2025 RE: Case 25-005. Request: Rezone of Portion of U.S. Survey 4793, Tract E from R1- Single-Family Residential District to B-Business District (Zoning will correspond with lot created by Preliminary Subdivision, Case No. S25-006). The Kodiak Island Borough Community Development Department received the enclosed Rezone Request for review and action. We would appreciate your review and comments regarding this Request. All comments must be received by April V by 5:00 p.m. If we do not receive a written response from you by April 311, we will conclude that you have no requests or suggestions. Our fax number, should you wish to use it, is 486-9394 or you may email your comments to bcurrieC&_kodaikak.us If you have any questions, please call the Community Development Department at (907) 486-9363. Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 126 of 290 AGENDA ITEM #14.C.2. Kodiak Island Borough Community Development Department 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9363 Fax (907) 486-9391 E-mail: beurrie@kodiakak.us Notice of Public Hearing Case No. 25-005 Greetings, A public hearing will be held on Wednesday, April 16, 2025, 6:30 p.m. in the Borough Assembly Chamber Room 710 Mill Bay Road, Kodiak AK 99615 to hear Case No. 25-005. Applicant: City of Old Harbor Request: Rezone from R1- Single -Family Residential District to B- Business (Zoning will correspond with lot created by Subdivision, Case No. S25-006. Plat enclosed with this letter) Location: U.S. Survey 4793, Tract E Zoning: R1- Single -Family District Your property address is within 2,500-feet of the boundaries of the subject property. Per KIB Code 17.195.040. Notification. "Notices shall include the date, time, and location of the hearing, if applicable, and the names of the parties filing the application." On Wednesday, April 9, 2025, at 6:30 p.m. in the Borough Assembly Chamber Room 710 Mill Bay Road, Kodiak AK 99615, the Commission will hold a Work Session to review the packet material for the above case. The public may attend but will not be permitted to discuss any current cases. On Wednesday, April 16, 2025, at 6:30 p.m. in the Borough Assembly Chamber Room 710 Mill Bay Road, Kodiak AK 99615, the Commission will hold a Regular Meeting to take formal action on the above case. You may provide comments on the second sheet of this mailings, during public comment in the meeting, or via phone. The call -in number is (907)486-3231 or toll free at (855) 492-9202. To watch the meeting during live stream go to this link - Kodiak Island Borough - YouTube If you do not wish to testify in person you may email your comments to bcurrie(c)-kodiakak.us by 3:00 p.m, on Wednesday, April 16, 2025. Or use the form provided in this notice and mail or hand deliver to the Borough at 710 Mill Bay Road, Kodak 99615 by 3:00 p.m. on Wednesday, April 16, 2025. Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 127 of 290 AGENDA ITEM #14.C.2. Kodiak Island Borough Code Chapter 17.205.040 The Commission shall hold a public hearing on each properly submitted application for a rezone within 90 days after the date of the next available meeting agenda deadline. The community development department shall give notice if the hearing as required in the same manner prescribed for variances in KIBC 17.195.040. Kodiak Island Borough Code Chapter 17.195.040 A. The commission shall hold a public hearing on each properly submitted application for a variance within 90 working days after the date of the next available meeting agenda deadline. The applicant shall be notified of the date of such hearing. B. The community development department shall send to each owner of property within a prescribed distance from the exterior boundary of the lot or parcel of land described in the application, notice of the time and place of the public hearing, a description of the property involved, its street address, and the action requested by the applicant. Prescribed distances are as follows: 1. Lots less than or equal to one-half acre require a notification area measured at 500 feet. 2. Lots greater than one-half acre and less than or equal to one acre require a notification area measured at 750 feet. 3. Lots greater than one acre and less than or equal to two acres require a notification area measured at 1,000 feet. 4. Lots greater than two acres and less than or equal to five acres require a notification area measured at 1,500 feet. 5. Lots greater than five acres require a notification area measured at 2,500 feet. Community Development Department, Assistant Planner Bronwyn Currie Enclosed: 1. Public Hearing Notice 2. Public Hearing Comment Form/Map of Subject Property Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 128 of 290 AGENDA ITEM #14.C.2. Public Hearing Comment If you wish to make a comment, please fill out the information below. Owner's Name: Property Address: Applicant: City of Old Harbor Request: Rezone from R1- Single -Family Residential District to B-Business District (Zoning will correspond with lot created by Subdivision, Case No. S25-006) Location: U.S. Survey 4793, Tract E Zoning: R1 — Single -Family Residential District Please check one of the options shown below to ensure we get accurate feedback from you. ❑ In Favor of Request ❑ Opposed to Request Comments: Mail or hand deliver this form to the Kodiak Island Borough at 710 Mill Bay Road, Kodak 99615 by 3:00 p.m. Wednesday, April 16, 2025. Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 129 of 290 AGENDA ITEM #14. C.2. 25-005 Applicant: City of Old Harbor Request: Rezone R1 Single FamilyDistrict - to B- Business District A,4 Location: U.S. Survey 4793, Tract E a Zoning: R1- Single -Family District This map is provided for informational purposes only and is not intended for any legal representation. 0 3 �oJc Va �nsl SticaE�b. _ r m Kodiak Island Borough GIS Subject Parcel www.kodiakak.us Notification Parcels (907)-486-9332 O Other Parcels 05 1 Miles Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 130 of 290 AGENDA ITEM #14. C.2. h KODIAK ISLAND BOROUGH COMMUNITY DEVELOPMENT DEPARTMENT STAFF REPORT REPORT DATE: April 11, 2025 TO: Planning and Zoning Commission FROM: Community Development Department CASE NO: 25-005 REQUEST: An application to Rezone a portion of U.S. Survey 4793, Tract E (specifically proposed Lot 1 as depicted on preliminary plat Case No. S25-006) from R1 Single Family Residential District to B Business District. RECOMMENDATION: Staff recommends that the Commission forward a recommendation of approval to the Assembly. APPLICANT: City of Old Harbor AGENT: Tim Willman LOCATION: Portion of U.S. Survey 4793, Tract E — See Case No. S25-006 preliminary plat LEGAL: Portion of U.S. Survey 4793, Tract E LOT SIZE: 60.64 acres (proposed Lot 1 will be 1.14 acres — location of rezone request) CURRENT USE: Government and corporate offices — emergency use as tsunami shelter CURRENT ZONING: R1 — Single-family residential PROPOSED ZONING: B - Business SITE VISIT: None NOTICE: 69 notices were mailed on March 5, 2025 SUMMARY OF REZONE REQUEST The City of Old Harbor requests a rezone in conjunction with a preliminary plat for a portion of U.S. Survey 4793, Tract E, Case No. S25-006. The preliminary plat proposes the creation of Lot 1, which encompasses the area of this rezone request. Proposed Lot 1 will be 1.14 acres in size. The current zoning of the property is R1 Single Family Residential District, and the proposed zoning is B Business District. Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 131 of 290 AGENDA ITEM #14. C.2. Case No. 25-005- Public Hearing Date: April 16, 2025 Page 2 COMPREHENSIVE PLAN FUTURE LAND USE DESIGNATION SUMMARY OF SURROUNDING LAND North East South West Land Use Vacant Multiple Uses Vacant Landfill and vacant Zoning R1 R1 R1 R1 Comp Conservation Conservation Conservation Conservation Plan APPLICABLE ZONING 17.205.010 -Authority. Whenever the public necessity, convenience, general welfare or good zoning practice requires, the assembly may, by ordinance and after report thereon by the commission and public hearing as required by law, amend, supplement, modify, repeal or otherwise change these regulations and the boundaries of the districts. [Ord. FY2019-15 §2, 2019; Ord. FY2018-14 §2, 2018; Ord. 83-58-0 §1, 1983. Formerly §17.72.010]. 17.205.020 — Report from Planning and Zoning Commission. The commission shall report in writing to the assembly on any proposed change or amendment regardless of the manner in which such change is initiated and such report shall find: A. Findings as to need and justification for a change or amendments; B. Findings as to the effect a change or amendment would have on the objectives of the comprehensive plan; and C. Recommendations as to the approval or disapproval of the change or amendment. [Ord. FY2018-14 §2, 2018; Ord. 83-58-0 §1, 1983. Formerly §17.72.020]. 17.205.020 — Report from Planning and Zoning Commission. Changes in this title may be initiated in the following manner: A. The assembly upon its own motion; B. The commission upon its own motion; and C. By petition of one or more owners of property within an area proposed to be rezoned. A petition shall be in the form of an application for a change in the boundary of a zoning district, shall be filed in the community development department, be accompanied by the required fee and such data and information as may be necessary to assure the fullest practicable presentation of facts and shall set forth reasons and justification for proposing such change. [Ord. FY2018-14 §2, 2018; Ord. 83-58-0 §1, 1983. Formerly §17.72.030]. Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 132 of 290 AGENDA ITEM #14. C.2. Case No. 25-005- Public Hearing Date: April 16, 2025 Page 3 17.205.040 — Hearing and Notice on Rezones. The commission shall hold a public hearing on each properly submitted application for a rezone within 90 days after the date of the next available meeting agenda deadline. The community development department shall give notice of the hearing as required in the same manner prescribed for variances in KIBC 17.195.040. [Ord. FY2018-14 §2, 2018; Ord. 83-58-0 §1, 1983. Formerly §17.72.040]. 17.205.055 — Submission to Assembly. A. Within 30 days after the commission has acted favorably upon a proposed zoning change in accordance with the above provisions, a report with recommendations shall be submitted to the assembly together with the proposed ordinance. Such recommendations of the commission shall be advisory only and shall not be binding upon the assembly. When an ordinance has been forwarded to the assembly, the assembly shall act in accordance with this chapter, and notice shall be issued as provided in KIBC 17.205.070 by the clerk. B. If the commission recommends denial of any proposed amendment, its action shall be final unless the initiating party, within 20 days of the commission's decision, files an appeal specifying the grounds thereof in writing with the borough clerk. [Ord. FY2018-14 §2, 2018; Ord. 93-20 §3, 1993; Ord. 83-58-0 §1, 1983. Formerly §17.72.055]. 17.205.075 — Comprehensive plan future land use designation consistency. The following applies to all approved rezones that are not consistent with assigned comprehensive plan future land use designations: A. The comprehensive plan future land use designation of the parcel or parcels shall be changed to a designation that is consistent with the new zoning; and B. Any such comprehensive plan future land use designation change shall become effective upon the effective date of the corresponding rezone; and C. The ordinance approving the rezone shall contain a section that specifies the newly assigned comprehensive plan future land use designation of the rezoned parcel or parcels. [Ord. FY2019-15 §2, 2019]. 17.75.010 Description and intent. The R1 single-family residential zoning district is established as a land use district for small lot, single-family residential dwellings where public water and sewer services are available. For the single-family residential district, in promoting the general purposes of this title, the specific intentions of this chapter are: A. To encourage the construction of single-family dwellings; B. To prohibit commercial and industrial land uses and any other use of the land which would interfere with the development or continuation of single-family dwellings in the district; Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 133 of 290 AGENDA ITEM #14. C.2. Case No. 25-005- Public Hearing Date: April 16, 2025 Page 4 C. To encourage the discontinuance of existing uses that are not permitted under the provisions of this chapter; D. To discourage any use which would generate other than normal vehicular traffic on streets serving residents on those streets; and E. To prohibit any use which, because of its character or size, would create requirements and costs for public services, such as police and fire protection, water supply and sewerage, before such service can systematically and adequately be provided. [Ord. 83-17-0 §2, 1983. Formerly §17.18.010]. 17.75.020 Permitted uses. The following land uses and activities are permitted in the single-family residential district: A. Accessory buildings; B. Churches; C. Greenhouses; D. Home occupations; E. Parks and playgrounds; F. Single-family dwellings; G. Hoop houses; H. Accessory dwelling units (ADUs) (attached); I. Urban agricultural buildings and activities; and J. Agricultural buildings and activities (lots equal to or greater than 40,000 square feet). [Ord. FY2018-03 §2, 2017; Ord. FY2017-21 §2, 2017; Ord. FY2012-10 §9, 2012; Ord. 86-27-0 §6, 1986; Ord. 83-17-0 §2, 1983. Formerly §17.18.020]. 17.75.030 Conditional uses. The following land uses may be allowed by obtaining a conditional use permit in accordance with the provisions of Chapter 17.200 KIBC: A. Hospitals; B. Schools; C. Bed and breakfasts; D. Vacation homes; E. Recreational vehicle parks; and F. Accessory dwelling units (ADUs) (detached). [Ord. FY2017-21 §2, 2017; Ord. FY2016-07 §2, 2016; Ord. 2007-08 §9; Ord. 86-27-0 §7, 1986; Ord. 83-17-0 §2, 1983. Formerly § 17.18.030]. 17.75.040 Area requirements. A. Lot Area. The minimum lot area required is 7,200 square feet. B. Lot Width. The minimum lot width required is 60 feet. [Ord. 83-17-0 §1, 1983. Formerly § 17.18.040]. Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 134 of 290 AGENDA ITEM #14. C.2. Case No. 25-005- Public Hearing Date: April 16, 2025 Page 5 17.75.050 Setbacks from property lines. A. Front Yard. 1. The minimum front yard required is 25 feet unless a previous building line less than this has been established, in which case the minimum front yard for interior lots shall be the average of the setbacks of the main structures on abutting lots on either side if both lots are occupied. 2. If one lot is occupied and the other vacant, the setback shall be the setback of the occupied lot plus one-half the remaining distance to the required 25-foot setback. 3. If neither of the abutting side lots or tracts are occupied by a structure, the setback shall be 25 feet. B. Side Yard. The minimum side yard required is five feet. The minimum side yard required on the street side of a corner lot is 10 feet. C. Rear Yard. The minimum rear yard required is 10 feet. [Ord. FY2018-13 §2, 2018; Ord. 87- 14-0 §6, 1987; Ord. 83-17-0 §2, 1983. Formerly §17.18.050]. 17.75.060 Building height limit. The maximum building height allowed is 35 feet. [Ord. 83-17-0 §2, 1983. Formerly §17.18.060]. 17.75.070 Public service requirement. Water and sanitary sewer service from a certificated public utility or municipal system are required for lots in this land use district before a building permit can be issued. [Ord. 83-17-0 §2, 1983. Formerly §17.18.070]. 17.90.010 — Description and intent. The B business zoning district is established for the purposes of protecting and encouraging the development of community business core areas that function efficiently as centers of retail business and retail service activities. For the business zoning district, in promoting the general purposes of this title, the specific intentions of this chapter are: A. To encourage the continued use and development of land for retail purposes; B. To discourage the use of business district lands for other than retail purposes; C. To prohibit the use of business district lands for manufacturing and industrial purposes; and D. To encourage the discontinuance of existing uses that are not permitted under the provisions of this chapter. [Ord. FY2016-06 §2, 2015; Ord. 82-40-0 §1, 1982. Formerly § 17.21.010]. 17.90.020 — Permitted uses. The following land uses and activities are permitted in the business district: A. Accessory buildings; B. Assembly halls; C. Art galleries; D. Automobile repair garages and dealerships; E. Banks; Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 135 of 290 AGENDA ITEM #14. C.2. Case No. 25-005- Public Hearing Date: April 16, 2025 Page 6 F. Building material suppliers; G. Dry-cleaning establishments; H. Eating and drinking establishments; I. Fraternal organizations and private clubs; J. Funeral parlors; K. Gasoline service stations; L. Government offices; M. Hotels; N. Laundry establishments; O. Libraries; P. Machine shops; Q. Marinas and boat moorage; R. Mini -warehouses; S. Motels; T. Multiple -family dwellings; U. Museums; V. Offices; W. Outdoor storage; X. Printing shops; Y. Professional offices and clinics; Z. Public parks and open spaces; AA. Recreational related uses; BB. Retail stores and services; CC. Single-family and two-family dwellings, if located within a structure containing a permitted business use, not exceeding 50 percent of the area of the structure, and not located on the street level of the structure except that an owner -occupied single-family dwelling may be allowed within a street level business structure, so long as the residential portion is predominantly located in the rear of the structure (away from the commercial building facade(s) for corner and multi -frontage lots), the use of the dwelling is subsidiary and incidental to the principal commercial use, and there is no indication, other than a separate entrance on the street level building facade, that a residential use is located within the structure; DD. Theaters; EE. Radio stations; FF. Marijuana retail stores; GG. Marijuana testing facilities; and Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 136 of 290 AGENDA ITEM #14. C.2. Case No. 25-005- Public Hearing Date: April 16, 2025 Page 7 HH. Marijuana manufacturing facilities. [Ord. FY2017-27 §2, 2017; Ord. FY2016-06 §2, 2015; Ord. 01-07 §2; Ord. 94-24 §2, 1994; Ord. 88-33-0 §2, 1988; Ord. 83-72-0 §1, 1983; Ord. 83-5- 0 §§1 — 3, 1983; Ord. 82-40-0 §1, 1982. Formerly §17.21.020]. 17.90.030 — Conditional uses. The following land uses and activities may be allowed by obtaining a conditional use permit in accordance with the provisions of Chapter 17.200 KIBC: A. Churches; B. Hospitals; C. Recreational vehicle parks; D. Mobile home parks; E. Warehouses; F. Marijuana cultivation, limited; G. Marijuana cultivation, standard; and H. Communications towers. [Ord. FY2018-17 §2, 2018; Ord. FY2017-27 §2, 2017; Ord. FY2016-06 §2, 2015; Ord. 94-24 §2, 1994; Ord. 83-72-0 §2, 1983; Ord. 83-5-0 §4, 1983; Ord. 82-40-0 §1, 1982. Formerly §17.21.0301. 17.90.040 — Building height. The maximum building height allowed is 50 feet. [Ord. 82-40-0 §1, 1982. Formerly §17.21.040]. 17.90.050 — Performance standards. All permitted and conditional uses shall comply with the performance standards listed in this section. A. Groundcover. All areas not devoted to buildings, structures, surfaced drives, walks, or parking areas shall be covered and maintained with grass, shrubbery, trees, rocks or gravel, or other suitable groundcover materials to minimize dust, erosion, and sedimentation. B. Lighting. Any lighting used for advertising, display, or security purposes shall not produce glare on a public highway or neighboring residential property. C. Screening. Where a business use is adjacent to a residential use or district, that business shall provide and maintain screening as approved by the commission. [Ord. 82-40-0 §1, 1982. Formerly §17.21.0501. 17.90.060 — Urban plan compliance. All business district development located in the urban renewal plan downtown area, as defined in the November 1972 revision of said plan, shall also comply with the provisions of that plan, and where its requirements are different than those of this chapter, the stricter of the two shall apply. [Ord. 82-40-0 §1, 1982. Formerly §17.21.060]. Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 137 of 290 AGENDA ITEM #14. C.2. Case No. 25-005- Public Hearing Date: April 16, 2025 Page 8 17.205.075 — Comprehensive plan future land use designation consistency. The following applies to all approved rezones that are not consistent with assigned comprehensive plan future land use designations: A. The comprehensive plan future land use designation of the parcel or parcels shall be changed to a designation that is consistent with the new zoning; and B. Any such comprehensive plan future land use designation change shall become effective upon the effective date of the corresponding rezone; and C. The ordinance approving the rezone shall contain a section that specifies the newly assigned comprehensive plan future land use designation of the rezoned parcel or parcels. [Ord. FY2019-15 §2, 2019]. APPLICABLE KODIAK ISLAND BOROUGH COMPREHENSIVE PLAN FUTURE LAND USE nFSIC,NOTIONS APPLICABLE COMPREHENSIVE PLAN GOALS APPLICABLE REGULATIONS 17.10.020 Reference and use (Comprehensive Plan). In accordance with Alaska Statutes, zoning decisions shall be based upon the recommendations contained in the comprehensive plan. 17.205.010 Authority (Amendments and changes). Whenever the public necessity, convenience, general welfare or good zoning practice requires, the assembly may, by ordinance and after report thereon by the commission and public hearing as required by law, amend, supplement, modify, repeal or otherwise change these regulations and the boundaries of the districts. 17.205.020 Report from planning and zoning commission (Amendments and changes). The commission shall report in writing to the assembly on any proposed change or amendment regardless of the manner in which such change is initiated and such report shall find: A. Findings as to need and justification for a change or amendments; B. Findings as to the effect a change or amendment would have on the objectives of the comprehensive plan; and C. Recommendations as to the approval or disapproval of the change or amendment. 17.205.055 Submission to assembly (Amendments and changes). A. Within 30 days after the commission has acted favorably upon a proposed zoning change in accordance with the above provisions; a report with recommendations shall be submitted to the assembly together with the proposed ordinance. Such recommendations of the commission shall be advisory only and shall not be binding upon the assembly. When an ordinance has been forwarded to the assembly, the assembly shall act in accordance with this chapter, and notice shall be issued as provided in KIBC 17.205.070 by the clerk. Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 138 of 290 AGENDA ITEM #14. C.2. Case No. 25-005- Public Hearing Date: April 16, 2025 Page 9 B. If the commission recommends denial of any proposed amendment; its action shall be final unless the initiating party, within 10 days, files a written statement with the clerk requesting that the commission's action be taken up by the assembly. STAFF ANALYSIS AND RECOMMENDATION STAFF ANALYSIS The City of Old Harbor requests a rezone in conjunction with a preliminary plat for a portion of U.S. Survey 4793, Tract E, Case No. S25-006. The preliminary plat proposes the creation of Lot 1, which encompasses the area of this rezone request. Proposed Lot 1 will be 1.14 acres in size. The current zoning of the property is R1 Single Family Residential District, and the proposed zoning is B Business District. The rezone proposal has been requested to allow the existing building to be setback 15 feet from the proposed right-of-way of Tsunami Road. The current R1 zoning would require a 25-foot setback from the front property line. The proposed zoning allows the uses proposed for the existing structure: government offices for the City of Old Harbor and the Village of Old Harbor, and corporate offices for the Old Harbor Native Corporation. The structure would also be used as the community's tsunami shelter. Comprehensive Plan Consistency The proposed rezone location is designated "conservation" on the future land use map. This designation is currently not in line with the existing zoning of the property. Therefore, the future land use map does not effectively demonstrate existing zoning, or the zoning as discussed in the 2008 comprehensive plan, or the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan. In reviewing both the 2008 comprehensive plan and the 1989 plan, it is clear that the current zoning is not accurately depicted in the future land use map designation for the City of Old Harbor. Staff has discussed this with representatives of the Village of Old Harbor, and this will be a major component of the new comprehensive plan to ensure that the future land use map is accurate to existing zoning as well as future development areas. In the review of this rezone request, staff first looked at the 2008 comprehensive plan, and one land use policy stood out in support of this rezone request: "Zone land to meet future housing, commercial, industrial and other land needs." The need for both government offices outside of the tsunami inundation zone and a tsunami shelter is another land use need within the City of Old Harbor. Under economic development goals, there is one goal that supports this rezone request. "Support the state, cities and local service districts in continuing to provide adequate law enforcement, fire protection and other emergency services." The use of the structure as a tsunami shelter supports this emergency services goal. Under the City of Old Harbor section of the comprehensive plan there are two goals that relate to this rezone request. "Improve community independence." "Retain residents and improve quality of life." Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 139 of 290 AGENDA ITEM #14. C.2. Case No. 25-005- Public Hearing Date: April 16, 2025 Page 10 Both of these goals are general; however, the proposed rezone would allow for improved office space to support the community and a safe structure for use in case of a tsunami event. Staff also reviewed the "1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan". This plan includes a land use objective that states, "Direct institutional and public land uses towards higher elevations to minimize the potential for damage and casualties from earthquakes, tsunamis, and landslides." This rezone request is in conformance with this stated objective. RECOMMENDATION Based on the comprehensive plan review, the staff recommends that the rezone request be approved. APPROPRIATE MOTION Should the Commission agree with staff's recommendation, the appropriate motion is Move to approve Rezone Case 25-005 to change the zoning designation of a portion of U.S. Survey 4793 (for Lot 1 as show on plat related to Case No. S25- 006) from R1 — Single Family Residential District to a B — Business District, and move it forward to the Kodiak Island Borough Assembly and to adopt the findings of fact in support listed in the staff report dated April 11, 2025, entered into the record for this case as "Findings of Fact" for Case No. 25-005. OR Should the Commission disagree with staff's recommendation, the appropriate motion is Move to deny Rezone Case 25-005 to change the zoning designation of a portion of U.S. Survey 4793 (for Lot 1 as show on plat related to Case No. S25-006) from R1 — Single Family Residential District to a B — Business District, and move it forward to the Kodiak Island Borough Assembly and to adopt the findings of fact in opposition listed in the staff report dated April 11, 2025, entered into the record for this case as "Findings of Fact" for Case No. 25-005. FINDINGS OF FACT Findings in Support 1. Whereas, the Commission finds that the proposed rezone is in conformance with the 2008 comprehensive plan and more specifically in conformance with the land use goal that states, "Zone land to meet future housing, commercial, industrial and other land needs." This rezone would permit the land uses proposed for the existing building. 2. Whereas, the Commission finds that the proposed rezone is generally in conformance to the 1989 Old Harbor, Three Saints Comprehensive & Capital Improvement Plan since goals and objectives of this plan point to the need for government uses and emergency service uses to be located in higher elevations outside of the tsunami inundation zone. Findings in Opposition Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 140 of 290 AGENDA ITEM #14. C.2. Case No. 25-005- Public Hearing Date: April 16, 2025 Page 11 1. Whereas, the Commission finds that the proposed rezone is not in compliance with the approved future land use map as related to the 2008 comprehensive plan. Zoning Map f � M 3 1 Single Family Residential -R I rS i✓ 04'34'l l• ( I u1� 'o ' // s REMAINDER 4LOT 5B ; a I l —� TRACT E »,b s § a,. R270.W USS 4793 if 1 `V 57.75 ACRES COMPUTED FROM RECORD DATA a , �-+A2s4a9' 0��'4'r' a -" 3 42� �• IY A394 Jfi O6B28 OT 7B's � Aerial Photo of Sub'ect Pro ert • 1 Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Isla... Page 141 of 290 AGENDA ITEM #14. C.3. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING SUBJECT: Ordinance No. FY2026-01, Adopting The Budget For Fiscal Year 2026 And Appropriating From All Borough Funds ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to advance Ordinance No. FY2026-01 to public hearing at the next regular meeting of the Assembly. DISCUSSION: May 9, 2025 Budget appropriations are updated to include discussed changes. Original The FY2026 Borough budget, as offered for introduction, is a balanced budget; meaning that proposed expenditures do not exceed anticipated revenues and planned use of fund balance. The resolution required by Alaska Statute 29.45.240 for the levy of taxes will be done as Ordinance No. FY2026-02 per KIBC 3.25.010. The ordinance will be considered at the Assembly's May 15, 2025, regular meeting and is set for public hearing on June 5, 2025. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Alaska Statue 29.45.240. Establishment of Levy and Determination of Rate. (a) The power granted to a municipality to assess, levy, and collect a property tax shall be exercised by means of an ordinance. The rate of levy, the date of equalization, and the date when taxes become delinquent shall be fixed by resolution. (b) A municipality shall annually determine the collector shall mail tax statements setting out delinquent, and penalties and interest. rate of levy before June 15. By July 1 the tax the levy, dates when taxes are payable and KIB Code 3.25.010 Ordinance enactment. The assembly shall enact an appropriation and tax levy ordinance appropriating funds for the expenses and liabilities of the borough each year and levying a tax to defray all expenses and liabilities of the borough for the purposes as specified against all taxable property in the borough each year. Kodiak Island Borough Ordinance No. FY2026-01, Adopting The Budget For Fiscal Year 2026 And Ap... Page 142 of 290 AGENDA ITEM #14. C.3. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 KODIAK ISLAND BOROUGH ORDINANCE NO. FY2026-01 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE BUDGET FOR FISCAL YEAR 2026 AND APPROPRIATING FROM ALL BOROUGH FUNDS WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly held a public hearing on the proposed Fiscal Year 2026 Budget; and WHEREAS, the Assembly has under consideration the annual property tax levy proposed in Ordinance FY2026-02, which, when adopted, will levy taxes for FY 2026, the proceeds of which are appropriated by this ordinance, and which, together with this Ordinance FY 2026-01, shall constitute the entire Borough budget, tax levy, and appropriations for FY2026, except for capital improvement projects; and WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2026 budget and make appropriations to fund that budget from the corresponding Borough funds. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The budget for the fiscal year beginning July 1, 2025, entitled Kodiak Island Borough FY2026 Budget, excluding capital projects, is hereby approved, and appropriated from the corresponding funds: Fund - Department Title Amount 100-100 Legislative $ 268,210 100-105 Borough Management $ 515,490 100-110 Borough Clerk $ 715,332 100-115 Borough Attorney $ 55,000 100-120 Finance $ 873,149 100-125 Information Technology $ 1,251,489 100-130 Assessing $ 984,053 100-135 Engineering & Facilities $832,740 $ 926,740 100-140 Community Development $740,501 $--V&T,-504 100-142 Building Official $ 200,295 100-160 Economic Development $ 600 100-165 General Administration $ 296,605 100-172 Parks & Recreation $ 350,103 100-175 Emergency Preparedness $ 126,000 100-186 Animal Control $ 156,930 100-190 Education/Culture/Recreation $ 10,609 100-191 Non -Profit - Kodiak College & Libraries $ 100,000 100-192-110 Non -Profit - Health & Social Services $ 85,000 100-192-120 Non -Profit - Education, Culture & Recreation $ 85,000 Ordinance No. FY2026-01 Page 1 of 3 Ordinance No. FY2026-01, Adopting The Budget For Fiscal Year 2026 And Ap... Page 143 of 290 AGENDA ITEM #14. C.3. 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 100-195 Transfers 1,170,916 General Fund Subtotal $8,818,022 $ 8� ,839,022 201 Education Support $13,569,064 $42,906 065E 210 Land Sales $ 58,150 220 Building & Grounds $2,040,868 Q '� z,09 ,668 234 LEPC $ 21,000 240 Womens Bay Road Service $ 372,000 242 Service Area #1 $ 577,000 243 Service Area #2 $ 0 244 Monashka Bay Road Service $ 75,000 246 Bay View Road Service $ 18,500 250 Fire Protection Area #1 $ 849,500 252 Womens Bay Fire Department $ 323,100 254 Airport Fire Protection Service Area $ 24,000 260 Woodland Acres Street Light $ 7,325 261 Trinity Island Street Light $ 2,500 262 Mission Lake Tide ate $ 600 273 Opioid Class Action Settlement $ 13,409 276 Facility $ 1,610,000 277 Tourism Development $ 120,200 278 Commercial Vessel Passenger $ 20,000 300 Debt Service $6,167,862 $-6,1-� 530 Solid Waste Collection & Disposal $4,875,252 $ ^,F�—� �650 540 Hospital $ 1,384,272 545 Long -Term Care Center $ 1,123,628 555 Kodiak Fisheries Research Center $2,154,153 Q ',^ 556 Research Court Apartments $122,297 560 E911 Service $ 310,000 Section 3: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal year, June 30, 2026, to the respective fund. An appropriation for a capital improvement, grant award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its purpose has been accomplished or abandoned. Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of Ordinances on July 1, 2025. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS _ DAY OF , 2025. KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Introduced by: Borough Manager First reading: Second reading/public hearing: Ordinance No. FY2026-01 ATTEST: Nova Javier, MMC, Borough Clerk Page 2 of 3 Ordinance No. FY2026-01, Adopting The Budget For Fiscal Year 2026 And Ap... Page 144 of 290 AGENDA ITEM #14. C.3. 50 VOTES: 51 Ayes: 52 Noes: Ordinance No. FY2026-01 Page 3 of 3 Ordinance No. FY2026-01, Adopting The Budget For Fiscal Year 2026 And Ap... Page 145 of 290 Q iv z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund REVENUE Department 000-Fund Revenues Property Tax 311.100 Real Property Tax 3,539,827.79 2,799,823.60 1,604,686.30 1,677,122.58 1,800,547.00 1,900,410.35 106 2,273,645.00 311.200 Personal Property Tax 432,921.97 322,419.69 188,508.92 185,731.85 308,413.00 192,708.77 62 252,628.00 Property Tax Totals $3,972,749.76 $3,122,243.29 $1,793,195.22 $1,862,854.43 $2,108,960.00 $2,093,119.12 99% $2,526,273.00 Non -Ad Valorem Taxes 313.120 Aircraft Tax 23,100.00 22,700.00 25,700.00 23,100.00 25,000.00 17,800.00 71 17,800.00 Non -Ad Valorem Taxes Totals $23,100.00 $22,700.00 $25,700.00 $23,100.00 $25,000.00 $17,800.00 71% $17,800.00 Payment in Lieu of Taxes 314.100 PILT - Federal 1,598,935.00 1,635,659.00 1,753,028.00 1,862,889.00 1,600,000.00 .00 1,700,000.00 314.200 PILT - KIHA 16,870.58 19,082.65 14,920.72 21,881.60 15,000.00 27,067.60 180 23,000.00 314.210 PILT - Alaska Housing 20,053.35 17,471.10 15,248.39 18,113.92 16,000.00 .00 17,000.00 Payment in Lieu of Taxes Totals $1,635,858.93 $1,672,212.75 $1,783,197.11 $1,902,884.52 $1,631,000.00 $27,067.60 2% $1,740,000.00 Severance Taxes 316.100 Sea Products 996,832.93 1,641,428.92 1,554,469.66 946,630.01 720,000.00 391,014.77 54 700,000.00 316.200 Mining - Gravel 5,301.79 2,893.43 1,479.13 2,678.68 1,500.00 2,515.92 168 2,500.00 316.300 Timber 47,294.99 33,272.72 41,377.94 41,262.62 35,000.00 18,098.36 52 41,000.00 Severance Taxes Totals $1,049,429.71 $1,677,595.07 $1,597,326.73 $990,571.31 $756,500.00 $411,629.05 54% $743,500.00 Penalties & Interest Tax 319.100 Penalties & Interest 297,831.59 303,629.52 232,872.98 228,705.51 250,000.00 204,235.61 82 220,000.00 Penalties & Interest Tax Totals $297,831.59 $303,629.52 $232,872.98 $228,705.51 $250,000.00 $204,235.61 82% $220,000.00 Licenses & Permits 322.110 Building Permits 50,613.11 46,065.94 57,238.12 67,488.34 55,000.00 69,553.38 126 65,000.00 322.120 Subdivision 6,650.00 5,150.00 6,700.00 4,600.00 5,000.00 1,500.00 30 4,600.00 322.130 Conditional Use Permit 500.00 500.00 500.00 .00 500.00 250.00 50 500.00 322.140 Zoning Compliance Permit 5,630.00 4,285.00 4,500.00 6,020.00 5,000.00 3,430.00 69 4,000.00 322.160 Variance Fee 1,900.00 1,500.00 1,200.00 400.00 1,200.00 .00 1,000.00 322.170 Zoning Change Fee 30.00 .00 .00 .00 .00 350.00 .00 322.180 Electric Permit 5,451.55 2,373.75 2,581.60 2,630.02 2,500.00 2,110.54 84 2,000.00 322.190 Plumbing Permit 2,655.00 1,895.50 1,887.88 2,971.68 2,500.00 2,011.24 80 2,000.00 322.200 P & Z Review Fee .00 .00 350.00 350.00 500.00 .00 .00 322.230 Dog Licenses 861.00 1,005.00 807.00 905.00 500.00 .00 800.00 322.239 Business License - Tobacco 300.00 200.00 400.00 200.00 400.00 200.00 50 200.00 322.240 Business License - Marijuana 1,200.00 .00 .00 100.00 .00 1,000.00 .00 Licenses & Permits Totals $75,790.66 $62,975.19 $76,164.60 $85,665.04 $73,100.00 $80,405.16 110% $80,100.00 Excise Tax 323.100 Tobacco Excise Tax 700,674.63 683,019.03 829,274.10 804,223.16 625,000.00 385,200.02 62 800,000.00 323.110 Marijuana Excise Tax 1,466.92 952.46 .00 .00 .00 .00 .00 Excise Tax Totals $702,141.55 $683,971.49 $829,274.10 $804,223.16 $625,000.00 $385,200.02 62% $800,000.00 Run by Dora Cross on 04/01/2025 16:50:28 PM Page 1 of 99 Q v 0 z 0 v (D v O N O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Federa/ Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 .00 .00 336,165.21 .00 331.119 CORONAVIRUS Relief Fund (CARES ACT) 5,504,978.54 .00 .00 .00 .00 .00 .00 Federal Grants Totals $5,504,978.54 $0.00 $0.00 $0.00 $0.00 $336,165.21 +++ $0.00 Federa/Shared Revenue 332.100 National Wildlife Refuge 180,733.00 180,874.00 201,160.00 187,678.00 180,000.00 .00 180,000.00 Federal Shared Revenue Totals $180,733.00 $180,874.00 $201,160.00 $187,678.00 $180,000.00 $0.00 0% $180,000.00 State Shared Revenues 335.110 State Community Assistance (formally State Revenue 317,746.33 343,543.23 477,242.27 481,596.09 302,379.00 469,338.69 155 371,707.00 Sharing) 335.130 Fisheries Business Tax 1,049,474.88 854,208.88 1,347,362.01 1,332,436.02 1,000,000.00 913,318.13 91 900,000.00 335.132 Business Fisheries & Landing Tax 41,644.72 95,843.30 59,341.15 70,620.02 70,000.00 77,427.98 ill 70,000.00 335.150 Telephone & Electric 17,424.07 20,441.49 20,778.14 21,265.06 17,000.00 .00 21,000.00 335.170 Liquor License 423.00 .00 .00 .00 .00 .00 .00 335.175 Marijuana Licenses 300.00 600.00 3,000.00 300.00 .00 600.00 .00 335.190 PERS on Behalf Payment 184,755.63 160,242.35 51,677.31 63,656.56 116,792.00 48,317.54 41 167,767.00 State Shared Revenues Totals $1,611,768.63 $1,474,879.25 $1,959,400.88 $1,969,873.75 $1,506,171.00 $1,509,002.34 100% $1,530,474.00 Fines 351.100 Animal Control .00 .00 220.00 111.00 .00 .00 .00 Fines Totals $0.00 $0.00 $220.00 $111.00 $0.00 $0.00 +++ $0.00 Interest Earnings 361.100 Interest Earnings 45,568.63 77,748.75 490,026.89 1,380,285.17 1,000,000.00 1,153,471.02 115 1,000,000.00 361.110 Gain / Loss on Sale .00 .00 .00 110.00 .00 .00 .00 361.300 Change in Fair Market Value (22,551.93) (449,043.85) (67,243.40) 1,007,750.43 .00 644,301.06 .00 Interest Earnings Totals $23,016.70 ($371,295.10) $422,783.49 $2,388,145.60 $1,000,000.00 $1,797,772.08 180% $1,000,000.00 Miscellaneous - Classified 380.110 Jury Duty 275.00 375.00 100.00 400.00 200.00 500.00 250 375.00 380.120 Sale of Copies 25.25 64.20 7.50 .00 50.00 .00 .00 380.122 Sale of Maps 189.61 710.38 519.89 663.67 500.00 268.07 54 500.00 380.130 Dishonored Check Fee 40.00 85.00 150.00 140.00 .00 60.00 .00 380.170 Other 7,815.51 381.10 10,191.74 18,742.28 .00 1,055.95 .00 380.280 IBEW Reimbursement 396.76 .00 .00 .00 .00 .00 .00 Miscellaneous - ClassifiedTotals $8,742.13 $1,615.68 $10,969.13 $19,945.95 $750.00 $1,884.02 251% $875.00 Operating Transfers In 391.300 Debt Service .00 .00 5,879,272.00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $5,879,272.00 $0.00 $0.00 $0.00 +++ 0.00 Run by Dora Cross on 04/01/2025 16:50:28 PM Page 2 of 99 oQ SaDIAS ISLAND BOMO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund REVENUE Department 000-Fund Revenues Sale of Fixed Assets 392.100 Sale / General Fixed Assets .00 .00 .00 15,700.00 .00 100.00 .00 Sale of Fixed Assets Totals $0.00 $0.00 $0.00 $15,700.00 $0.00 $100.00 +++ $0.00 Department 000 - Fund Revenues Totals $15,086,141.20 $8,831,401.14 $14,811,536.24 $10,479,458.27 $8,156,481.00 $6,864,380.21 84% $8,839,022.00 REVENUE TOTALS $15,086,141.20 $8,831,401.14 $14,811,536.24 $10,479,458.27 $8,156,481.00 $6,864,380.21 84% $8,839,022.00 Run by Dora Cross on 04/01/2025 16:50:28 PM Page 3 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 100 - Legislative Personnel Services 410.106 Mayoral Stipend 6,000.00 6,000.00 9,100.00 8,400.00 8,400.00 6,300.00 75 9,100.00 410.108 Assembly Stipend 26,446.34 26,200.00 41,500.00 43,000.00 43,000.00 32,000.00 74 43,000.00 420.120 FICA Taxes 2,432.70 2,386.80 3,886.20 3,932.10 3,932.00 2,929.95 75 3,986.00 420.140 Retirement 234.02 919.08 1,596.22 3,554.62 3,853.00 2,817.38 73 4,080.00 420.150 Workers Compensation 142.31 106.51 161.92 162.04 164.00 167.36 102 188.00 Personnel Services Totals $35,255.37 $35,612.39 $56,244.34 $59,048.76 $59,349.00 $44,214.69 74% $60,354.00 Professional Services 430.100 Political Lobbyist 72,000.00 69,000.00 70,000.00 72,000.00 72,000.00 46,500.00 65 72,000.00 430.101 Lobbying Expense .00 .00 .00 .00 1,500.00 .00 1,500.00 430.102 Consolidation Expenses .00 963.00 .00 .00 .00 .00 .00 Professional Services Totals $72,000.00 $69,963.00 $70,000.00 $72,000.00 $73,500.00 $46,500.00 63% $73,500.00 Support Goods & Services 450.100 Office Supplies 633.78 698.69 468.87 334.04 1,000.00 87.82 9 1,000.00 450.140 Dues/ Books/ Periodicals 18,770.81 19,891.70 20,691.65 20,248.44 23,000.00 19,673.32 86 23,000.00 450.160 Furniture / Fixtures 724.68 .00 .00 .00 1,000.00 .00 1,000.00 450.170 Machinery/ Equipment <$5000 26,739.43 502.20 .00 .00 500.00 .00 .00 450.200 Honorarium / Amenities 1,425.99 .00 210.57 406.42 3,000.00 2,303.25 77 5,000.00 450.210 Food / Business Lunch/Meeting Rooms 233.27 216.06 1,091.03 739.34 2,500.00 586.78 23 2,500.00 450.300 Travel/ Per Diem 942.08 .00 13,062.25 4,765.21 25,000.00 4,415.28 18 25,000.00 450.301 Mayor Travel/ Per Diem .00 .00 5,015.19 9,383.64 16,500.00 11,565.46 70 19,000.00 450.330 Rent .00 .00 .00 55,375.00 55,375.00 55,374.60 100 55,356.00 450.340 Telephone/Communications 1,252.87 2,347.25 2,021.83 494.46 500.00 1,108.88 222 500.00 450.485 Town Meeting Costs .00 .00 .00 1,500.00 2,000.00 .00 2,000.00 Support Goods & Services Totals $50,722.91 $23,655.90 $42,561.39 $93,246.55 $130,375.00 $95,115.39 73% $134,356.00 Department 100 - Legislative Totals $157,978.28 $129,231.29 $168,805.73 $224,295.31 $263,224.00 $185,830.08 71% $268,210.00 Run by Dora Cross on 04/01/2025 16:50:28 PM Page 4 of 99 Q sv z 0 v (D Cn O O N O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 105 - Borough Management Personnel Services 410.110 Salaries 349,762.36 344,031.75 150,495.80 265,132.17 322,870.00 199,992.15 62 295,148.00 410.130 Overtime 4,164.07 67.10 1,853.74 351.81 4,000.00 .00 2,000.00 410.152 Cell Phone Stipend 1,200.00 1,438.87 200.00 1,200.00 1,200.00 900.00 75 1,200.00 420.110 Unemployment Taxes 34.41 24.23 5,486.85 31.33 328.00 199.97 61 298.00 420.120 FICA Taxes 26,585.36 23,963.27 11,309.54 20,061.03 25,097.00 15,033.48 60 22,824.00 420.130 Group Insurance 96,485.72 82,957.62 35,803.29 52,315.87 66,700.00 37,819.61 57 56,200.00 420.140 Retirement 106,401.22 72,986.50 37,028.42 64,299.47 87,470.00 53,525.80 61 84,182.00 420.150 Workers Compensation 1,609.86 643.93 702.88 855.54 2,197.00 907.84 41 1,074.00 Personnel Services Totals $586,243.00 $526,113.27 $242,880.52 $404,247.22 $509,862.00 $308,378.85 60% $462,926.00 Professional Services 430.140 Contracted Services .00 7,342.95 31,369.00 2,450.00 30,000.00 500.00 2 30,000.00 Professional Services Totals $0.00 $7,342.95 $31,369.00 $2,450.00 $30,000.00 $500.00 2% $30,000.00 Support Goods & Services 450.100 Office Supplies 450.120 Printing / Binding 450.130 Postage 450.140 Dues / Books / Periodicals 450.160 Furniture / Fixtures 450.170 Machinery / Equipment <$5000 450.200 Honorarium / Amenities 450.210 Food / Business Lunch/Meeting Rooms 450.270 Continuing Education 450.290 Recruit / Relocation 450.300 Travel / Per Diem 450.330 Rent 450.340 Telephone/Communications Support Goods & Services Totals Allocated to Projects 492.530 Allocated to Solid Waste 492.540 Allocated to Hospital 492.555 Allocated to KFRC Allocated to Projects Totals Department 105 -Borough Management Totals Run by Dora Cross on 04/01/2025 16:50:28 PM 1,466.16 2,212.49 143.09 9.89 3,000.00 .00 3,000.00 766.99 2,190.48 4,115.90 3,187.94 3,000.00 1,715.92 57 3,000.00 14.00 18.60 11.60 .00 .00 .00 .00 2,299.15 2,845.34 808.60 1,032.00 3,000.00 1,614.40 54 3,000.00 .00 .00 339.73 .00 2,000.00 .00 2,000.00 1,944.57 .00 .00 .00 .00 .00 .00 3,737.69 1,878.97 1,000.00 700.00 2,000.00 435.65 22 2,000.00 1,690.84 415.45 .00 236.69 1,000.00 .00 1,000.00 1,395.00 1,820.14 8.00 2,675.00 14,000.00 3,290.30 24 10,000.00 299.50 13,692.22 5,422.17 223.34 .00 .00 .00 .00 1,549.77 1,053.00 7,875.07 10,000.00 4,353.07 44 10,000.00 40,000.00 39,849.00 39,849.00 39,508.00 39,508.00 39,507.60 100 29,764.00 546.11 954.61 808.03 858.48 800.00 572.45 72 800.00 $54,160.01 $67,427.07 $53,559.12 $56,306.41 $78,308.00 $51,489.39 66% $64,564.00 (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) 100 (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) 100 (15,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) 100 (12,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) 100% ($42,000.00) $598,403.01 $558,883.29 $285,808.64 $421,003.63 $576,170.00 $318,368.24 55% $515,490.00 Page 5 of 99 Q v z 0 dQ gODLAK ISLAND BaRQ UGH Account Account Description 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount Budget Worksheet Report Budget Year 2026 2025 Amended 2025 Actual Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk Personnel Services 410.110 Salaries 169,438.74 230,037.79 259,539.23 285,345.42 296,136.00 213,695.39 72 324,268.00 410.120 Temporary Help 15,779.78 2,014.48 14,178.68 .00 .00 .00 10,000.00 410.130 Overtime 5,658.58 6,408.78 6,612.45 6,395.32 7,000.00 5,235.92 75 7,000.00 410.152 Cell Phone Stipend 1,200.00 1,557.86 1,400.00 1,200.00 1,200.00 900.00 75 1,200.00 420.110 Unemployment Taxes 17.61 2,309.83 26.65 33.54 304.00 218.94 72 342.00 420.120 FICA Taxes 14,621.42 18,325.00 21,626.75 21,752.77 23,282.00 16,048.62 69 26,199.00 420.130 Group Insurance 65,459.22 67,848.51 73,197.76 78,467.41 80,040.00 56,726.57 71 84,300.00 420.140 Retirement 46,395.24 53,189.45 65,746.44 68,153.28 81,119.00 58,596.34 72 93,848.00 420.150 Workers Compensation 919.72 836.90 901.68 921.61 974.00 990.85 102 1,233.00 Personnel5ervices Totals $319,490.31 $382,528.60 $443,229.64 $462,269.35 $490,055.00 $352,412.63 72% $548,390.00 Professional Services 430.140 Contracted Services 3,247.60 .00 .00 .00 1,000.00 .00 1,000.00 Professional5ervices Totals $3,247.60 $0.00 $0.00 $0.00 $1,000.00 $0.00 0% $1,000.00 Support Goods & Services 450.100 Office Supplies 678.50 1,106.05 406.03 416.19 2,000.00 93.10 5 2,000.00 450.120 Printing / Binding 3,482.82 11,263.95 6,761.79 6,404.41 7,000.00 4,850.81 69 7,000.00 450.130 Postage 239.60 271.77 75.83 135.26 .00 20.73 100.00 450.140 Dues/ Books/ Periodicals 746.00 1,002.73 1,046.00 1,246.00 1,500.00 1,155.00 77 1,500.00 450.160 Furniture / Fixtures 5,334.27 351.48 339.47 .00 1,000.00 344.83 34 1,000.00 450.200 Honorarium / Amenities .00 .98 .00 .00 300.00 164.95 55 300.00 450.210 Food / Business Lunch/Meeting Rooms 125.26 .00 111.97 33.47 100.00 .00 100.00 450.230 Advertising/ Hearings 6,055.33 11,037.33 16,420.15 18,505.64 20,000.00 9,717.49 49 20,000.00 450.232 Advertising - APOC to Advertising - Ballot .00 .00 .00 .00 1,000.00 .00 1,000.00 Propositions 450.240 Filing / Record Fees .00 .00 57.40 .00 .00 .00 .00 450.270 Continuing Education 7,240.00 5,847.23 22,473.20 19,731.19 35,000.00 27,237.77 78 28,000.00 450.290 Recruit / Relocation 1,449.68 2,290.16 6,982.24 70.00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 1,639.00 507.50 1,000.00 .00 2,000.00 450.327 Fines .00 9.84 .00 .00 .00 .00 .00 450.330 Rent 49,772.00 49,772.00 49,772.00 50,947.00 50,947.00 50,946.60 100 50,942.00 450.340 Telephone/Communications 223.68 222.50 249.70 287.46 .00 189.08 .00 450.430 Maint & Repairs .00 1,685.00 43.98 .00 .00 .00 .00 450.470 Election Local 36,420.86 50,603.87 46,077.31 37,398.73 45,000.00 24,867.07 55 45,000.00 450.480 Boards & Committees 741.88 1,542.22 774.59 1,448.46 2,000.00 318.28 16 2,000.00 450.530 Records Management 1,306.67 79.97 152.70 167.82 1,500.00 413.30 28 5,000.00 Run by Dora Crass on 04/01/2025 16:50:28 PM Page 6 of 99 CD La CD (1l N O N O oQ SaDIAS ISLAND BOMO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk Support Goods & Services 450.531 Transcription / Record Restoration Fee .00 .00 350.00 .00 .00 .00 .00 Support Goods & Services Totals $113,816.55 $137,087.08 $153,733.36 $137,299.13 $168,347.00 $120,319.01 71% $165,942.00 Department 110 -Borough Clerk Totals $436,554.46 $519,615.68 $596,963.00 $599,568.48 $659,402.00 $472,731.64 72% $715,332.00 Run by Dora Cross on 04/01/2025 16:50:28 PM Page 7 of 99 Q sv z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 115 - Borough Attorney Legal Services 431.110 Litigation Expenses .00 19,028.85 .00 .00 20,000.00 .00 .00 431.120 Legal Fees 53,987.82 41,788.12 26,042.45 16,164.56 50,000.00 20,523.97 41 35,000.00 Legal Services Totals $53,987.82 $60,816.97 $26,042.45 $16,164.56 $70,000.00 $20,523.97 29% $35,000.00 Support Goods & Services 450.119 COVID-19 Expenditures .00 .00 .00 .00 .00 .00 12,000.00 450.230 Advertising/ Hearings 11,152.64 9,781.09 12,122.28 12,496.65 8,000.00 1,494.24 19 .00 450.240 Filing / Record Fees 5,193.75 2,798.00 2,657.00 3,628.70 2,800.00 1,480.00 53 3,000.00 450.245 Title Search Fees 4,500.00 7,500.00 3,025.00 3,640.00 4,000.00 .00 4,000.00 450.323 Collection Expense 3,367.00 240.00 60.00 931.22 500.00 695.74 139 1,000.00 Support Goods & Services Totals $24,213.39 $20,319.09 $17,864.28 $20,696.57 $15,300.00 $3,669.98 24% $20,000.00 Department 115 - Borough Attorney Totals $78,201.21 $81,136.06 $43,906.73 $36,861.13 $85,300.00 $24,193.95 28% $55,000.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 8 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 120 - Finance Department Personnel Services 410.110 Salaries 398,358.91 413,112.92 493,859.20 430,813.72 469,321.00 301,271.41 64 484,249.00 410.120 Temporary Help 35,556.35 18,004.26 .00 .00 .00 .00 .00 410.130 Overtime 1,028.68 135.08 192.01 84.94 500.00 12.41 2 1,000.00 410.152 Cell Phone Stipend 750.00 450.00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes 41.80 43.01 49.59 49.69 470.00 301.34 64 485.00 420.120 FICA Taxes 33,157.03 31,819.41 36,399.59 31,638.55 35,941.00 22,169.26 62 37,122.00 420.130 Group Insurance 172,866.95 156,197.60 166,540.51 144,146.46 160,080.00 101,105.78 63 168,600.00 420.140 Retirement 127,656.89 129,734.89 122,167.60 107,683.26 125,724.00 80,623.64 64 137,471.00 420.150 Workers Compensation 1,978.01 1,565.56 1,581.02 1,374.30 1,503.00 1,392.43 93 1,747.00 Personnel5ervices Totals $771,394.62 $751,062.73 $820,789.52 $715,790.92 $793,539.00 $506,876.27 64% $830,674.00 Professional Services 430.140 Contracted Services .00 .00 .00 .00 .00 14,802.83 .00 Professional5ervices Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,802.83 +++ $0.00 Support Goods & Services 450.100 Office Supplies 450.119 COVID-19 Expenditures 450.120 Printing / Binding 450.140 Dues / Books / Periodicals 450.160 Furniture / Fixtures 450.170 Machinery / Equipment <$5000 450.210 Food / Business Lunch/Meeting Rooms 450.220 Insurance & Bonding 450.270 Continuing Education 450.290 Recruit / Relocation 450.330 Rent 450.340 Telephone/Communications 450.430 Maint & Repairs 493.130 Bond Insurance Coverage Support Goods & Services Totals Allocated to Projects 492.210 Allocated to Land Sales 492.530 Allocated to Solid Waste 492.540 Allocated to Hospital 492.555 Allocated to KFRC Allocated to Projects Totals Department 120 -Finance Department Totals Run by Dora Cross on 04/01/2025 16:50:29 PM 2,077.28 1,455.85 1,971.83 1,564.93 2,000.00 1,031.35 52 2,000.00 1,024.67 .00 .00 .00 .00 .00 .00 7,145.88 10,043.77 13,206.29 11,439.24 12,000.00 9,871.21 82 12,000.00 3,161.03 3,336.07 2,073.06 2,304.30 3,500.00 1,050.00 30 3,500.00 131.80 .00 728.63 .00 .00 .00 .00 .00 .00 .00 .00 .00 13,647.39 .00 301.43 58.62 135.24 .00 150.00 .00 150.00 2,750.00 2,925.00 679.90 3,200.00 3,200.00 3,200.00 100 3,200.00 2,401.00 1,978.00 2,682.65 1,937.73 3,500.00 2,579.74 74 3,500.00 .00 2,276.69 .00 880.19 .00 198.69 .00 66,556.00 66,556.00 66,556.00 65,953.00 65,953.00 65,952.60 100 65,944.00 446.62 442.67 506.21 594.53 500.00 396.60 79 500.00 .00 .00 .00 185.74 .00 .00 .00 2,466.60 .00 .00 .00 .00 .00 .00 $88,462.31 $89,072.67 $88,539.81 $88,059.66 $90,803.00 $97,927.58 108% $90,794.00 (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) 100 (1,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) 100 (10,000.00) (25,319.00) (25,319.00) (25,319,00) (25,319.00) (25,319.00) (25,319.00) 100 (25,319.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) 100 (12,000.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) 100% ($48,319.00) $811,537.93 $791,816.40 $861,010.33 $755,531.58 $836,023.00 $571,287.68 68% $873,149.00 Page 9 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 125 - Information Technology Personnel Services 410.110 Salaries 259,249.30 229,581.00 236,199.52 315,472.60 322,064.00 227,183.45 71 340,740.00 410.120 Temporary Help .00 .00 16,509.91 .00 .00 .00 .00 410.130 Overtime 15,124.56 4,100.19 4,028.02 1,144.71 5,000.00 52.32 1 5,000.00 410.152 Cell Phone Stipend 3,550.00 2,924.19 3,100.00 3,551.61 3,600.00 2,700.00 75 3,600.00 420.110 Unemployment Taxes 27.29 22.45 23.86 35.98 331.00 227.13 69 349.00 420.120 FICA Taxes 21,534.90 17,573.75 19,740.25 23,595.54 25,296.00 17,042.42 67 26,725.00 420.130 Group Insurance 76,123.78 64,926.98 70,685.77 103,039.21 106,720.00 75,447.38 71 112,400.00 420.140 Retirement 84,810.23 68,007.54 59,346.24 76,260.13 87,522.00 60,866.14 70 97,948.00 420.150 Workers Compensation 1,213.09 828.52 791.25 816.75 1,058.00 852.08 81 1,258.00 Personnel Services Totals $461,633.15 $387,964.62 $410,424.82 $523,916.53 $551,591.00 $384,370.92 70% $588,020.00 Professional Services 430.140 Contracted Services 12,043.91 533.93 527.00 .00 25,000.00 .00 25,000.00 Professional Services Totals $12,043.91 $533.93 $527.00 $0.00 $25,000.00 $0.00 0% $25,000.00 Support Goods & Services 450.100 Office Supplies 450.110 Operating Supplies 450.115 Computer Software <$5000 450.119 COVID-19 Expenditures 450.120 Printing / Binding 450.140 Dues / Books / Periodicals 450.160 Furniture / Fixtures 450.170 Machinery / Equipment <$5000 450.210 Food / Business Lunch/Meeting Rooms 450.221 Property Insurance 450.224 Insurance Coverage Discounts 450.230 Advertising / Hearings 450.270 Continuing Education 450.280 Staff Training 450.290 Recruit / Relocation 450.300 Travel / Per Diem 450.330 Rent 450.340 Telephone/Communications 450.430 Maint & Repairs 450.435 Maint Agreements Support Goods & Services Totals Run by Dora Crass on 04/01/2025 16:50:29 PM 91.12 93.01 718.04 262.41 1,000.00 193.21 19 1,000.00 1,395.50 526.50 536.85 8,235.64 4,000.00 7,697.60 192 4,000.00 3,347.08 686.01 9,126.71 5,952.22 .00 .00 2,500.00 8,800.61 .00 .00 .00 .00 .00 .00 531.32 2,199.10 2,546.28 2,306.81 1,950.00 1,438.40 74 2,160.00 .00 .00 79.98 .00 .00 389.95 .00 241.23 92.02 .00 .00 1,000.00 .00 3,200.00 14,563.75 14,597.87 98,802.04 66,708.80 16,200.00 15,473.91 96 25,500.00 181.57 .00 246.89 119.76 .00 .00 .00 .00 .00 .00 285.00 .00 334.00 .00 .00 .00 .00 (57.00) .00 (16.00) (1,600) .00 .00 .00 396.28 .00 .00 .00 .00 .00 383.98 2,825.23 (875.00) 8,000.00 199.00 2 .00 .00 .00 .00 149.00 .00 .00 1,000.00 1,000.85 4,628.64 8,355.80 185.05 .00 .00 .00 6.90 .00 .00 .00 .00 .00 .00 70,174.00 70,174.00 70,174.00 63,074.00 63,074.00 63,074.40 100 63,074.00 6,162.06 3,752.22 4,252.22 4,916.01 1,000.00 3,327.10 333 6,040.00 4,827.25 4,795.81 4,845.31 21,099.45 5,000.00 418.88 8 5,000.00 236,327.63 298,317.00 235,512.47 458,157.45 489,184.00 363,010.81 74 466,995.00 $347,650.87 $400,246.16 $438,418.10 $630,519.60 $590,408.00 $455,541.26 77% $580,469.00 Page 10 of 99 oQ SaDIAS ISLAND BOHO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 125 - Information Technology Capital Outlay 470.100 Machinery/ Equipment >$5000 .00 .00 .00 61,447.87 7,000.00 .00 58,000.00 Capital Outlay Totals $0.00 $0.00 $0.00 $61,447.87 $7,000.00 $0.00 0% $58,000.00 Department 125 -Information Technology Totals $821,327.93 $788,744.71 $849,369.92 $1,215,884.00 $1,173,999.00 $839,912.18 72% $1,251,489.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 11 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 130 - Assessing Department Personnel Services 410.110 Salaries 303,427.37 419,512.78 335,191.37 377,564.82 466,966.00 304,616.86 65 438,783.00 410.120 Temporary Help 31,923.13 22,096.93 16,693.65 6,869.11 .00 34,005.76 .00 410.130 Overtime 2,153.29 597.90 .00 146.48 200.00 19.45 10 .00 410.152 Cell Phone Stipend 2,400.00 2,256.80 1,146.80 1,180.05 1,200.00 900.00 75 1,200.00 420.110 Unemployment Taxes 31.17 8,546.20 33.43 44.55 468.00 304.29 65 440.00 420.120 FICA Taxes 26,898.17 33,133.21 26,161.35 28,643.85 35,815.00 25,223.54 70 33,659.00 420.130 Group Insurance 98,966.38 120,718.10 111,436.94 123,747.01 160,080.00 105,670.16 66 168,600.00 420.140 Retirement 95,338.51 109,201.29 82,868.10 93,947.06 124,960.00 78,489.19 63 124,307.00 420.150 Workers Compensation 16,826.53 13,960.12 10,567.75 11,777.17 14,841.00 12,682.18 85 13,859.00 Personnel Services Totals $577,964.55 $730,023.33 $584,099.39 $643,920.10 $804,530.00 $561,911.43 70% $780,848.00 Professional Services 430.140 Contracted Services 250.00 .00 .00 536.94 .00 .00 .00 Professional Services Totals $250.00 $0.00 $0.00 $536.94 $0.00 $0.00 +++ $0.00 Legal Services 431.110 Litigation Expenses .00 50,817.50 110,309.31 84,701.62 75,000.00 13,358.51 18 75,000.00 431.120 Legal Fees 27,549.00 12,916.00 7,401.70 11,929.95 30,000.00 10,978.20 37 30,000.00 Legal Services Totals $27,549.00 $63,733.50 $117,711.01 $96,631.57 $105,000.00 $24,336.71 23% $105,000.00 Support Goods & Services 450.100 Office Supplies 2,627.40 922.82 1,278.68 2,359.30 4,000.00 1,361.79 34 4,000.00 450.115 Computer Software <$5000 .00 .00 .00 .00 300.00 .00 .00 450.120 Printing / Binding 4,010.82 3,451.37 3,390.60 4,366.26 5,000.00 3,057.06 61 5,000.00 450.130 Postage 245.00 6.00 .00 .00 .00 .00 .00 450.140 Dues / Books / Periodicals 1,584.78 3,173.03 4,702.02 1,826.56 5,000.00 1,236.00 25 3,000.00 450.160 Furniture / Fixtures 730.73 .00 8,659.09 .00 1,250.00 822.43 66 .00 450.170 Machinery/ Equipment <$5000 3,395.00 .00 .00 849.99 .00 495.82 1,500.00 450.210 Food / Business Lunch/Meeting Rooms .00 .00 354.73 .00 .00 1,637.67 1,500.00 450.230 Advertising/ Hearings 562.86 590.39 969.56 2,520.84 3,000.00 342.93 11 1,000.00 450.245 Title Search Fees .00 .00 320.00 300.00 1,000.00 .00 500.00 450.270 Continuing Education .00 4,562.12 3,815.26 6,624.45 10,000.00 2,630.00 26 10,000.00 450.290 Recruit / Relocation 8,139.85 90.78 183.05 116.64 .00 94.95 .00 450.300 Travel/ Per Diem 40,784.62 8,145.00 607.74 174.00 25,000.00 1,434.84 6 25,000.00 450.330 Rent 42,558.00 42,528.00 42,528.00 47,822.00 47,822.00 47,822.40 100 47,805.00 450.340 Telephone/Communications 321.88 316.19 361.62 424.68 400.00 283.28 71 400.00 Support Goods & Services Totals $104,960.94 $63,785.70 $67,170.35 $67,384.72 $102,772.00 $61,219.17 60% $99,705.00 Capital Outlay 470.110 Furniture / Fixtures .00 .00 .00 .00 .00 68.00 .00 Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $0.00 $68.00 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 12 of 99 n =' v 0 (D z O oQ SaDIAS ISLAND BOMO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 130 - Assessing Department Allocated to Projects 492.560 Allocated to 911 Services (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) 100 (1,500.00) Allocated to Projects Totals ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) 100% ($1,500.00) Department 130 - Assessing Department Totals $709,224.49 $856,042.53 $767,480.75 $806,973.33 $1,010,802.00 $646,035.31 64% $984,053.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 13 of 99 i? v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 135 - Engineering / Facilities Personnel Services 410.110 Salaries 233,041.65 185,618.23 191,175.90 250,333.04 195,227.00 222,656.96 114 391,500.00 410.120 Temporary Help .00 .00 1,547.97 9,951.63 32,247.00 6,167.46 19 33,000.00 410.130 Overtime 3,032.01 1,253.82 510.78 452.16 2,000.00 3,239.94 162 2,000.00 410.152 Cell Phone Stipend 2,808.00 2,408.00 611.23 1,391.87 400.00 2,006.00 502 1,596.00 420.110 Unemployment Taxes 24.48 18.33 18.65 30.16 230.00 225.60 98 428.00 420.120 FICA Taxes 18,647.98 13,895.56 14,479.52 19,516.07 17,585.00 17,262.37 98 32,767.00 420.130 Group Insurance 87,365.17 64,972.80 61,820.43 84,844.48 78,706.00 72,298.55 92 136,004.00 420.140 Retirement 86,630.50 66,809.46 42,731.37 66,376.53 52,778.00 65,586.02 124 111,485.00 420.150 Workers Compensation 6,395.91 3,645.59 2,906.52 4,006.23 4,164.00 5,150.24 124 5,905.00 Personnel5ervices Totals $437,945.70 $338,621.79 $315,802.37 $436,902.17 $383,337.00 $394,593.14 103% $714,685.00 Legal Services 431.120 Legal Fees 80.00 .00 .00 .00 .00 .00 .00 Legal Services Totals $80.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Support Goods & Services 450.100 Office Supplies 1,018.51 726.75 1,423.24 4,028.68 1,800.00 652.80 36 1,800.00 450.110 Operating Supplies 713.20 51.64 70.83 313.20 1,000.00 184.76 18 1,000.00 450.120 Printing / Binding 1,315.07 3,074.99 4,166.31 4,441.53 2,500.00 2,922.49 117 3,500.00 450.140 Dues / Books / Periodicals 156.00 .00 156.00 168.00 500.00 197.38 39 500.00 450.160 Furniture / Fixtures 268.99 434.49 615.48 1,102.53 2,500.00 .00 2,500.00 450.170 Machinery/ Equipment <$5000 1,876.00 .00 .00 849.99 1,000.00 .00 1,000.00 450.210 Food / Business Lunch/Meeting Rooms 123.08 57.22 232.32 224.01 500.00 209.39 42 500.00 450.230 Advertising/ Hearings 464.79 312.18 3,291.21 153.55 .00 1,339.07 2,000.00 450.270 Continuing Education 778.00 4,129.85 150.00 4,510.77 4,500.00 5,135.60 114 5,000.00 450.290 Recruit/ Relocation 684.00 1,169.50 1,082.01 385.19 1,000.00 .00 1,000.00 450.300 Travel / Per Diem .00 .00 1,053.00 181.50 2,500.00 .00 2,500.00 450.330 Rent 57,000.00 56,882.00 56,882.00 52,189.00 52,189.00 52,188.60 100 89,555.00 450.340 Telephone/Communications 1,237.00 734.55 506.21 601.54 1,200.00 396.60 33 1,200.00 450.430 Maint & Repairs .00 125.00 .00 83.68 .00 .00 .00 5upport Goods & Services Totals $65,634.64 $67,698.17 $69,628.61 $69,233.17 $71,189.00 $63,226.69 89% $112,055.00 Department 135 - Engineering / Facilities Totals $503,660.34 $406,319.96 $385,430.98 $506,135.34 $454,526.00 $457,819.83 101% $826,740.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 14 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 140 - Community Development Personnel Services 410.110 Salaries 286,933.16 239,862.39 200,004.79 275,153.58 344,122.00 208,995.78 61 339,241.00 410.130 Overtime 2,857.70 1,301.70 1,537.53 2,974.37 4,000.00 3,253.72 81 5,000.00 410.152 Cell Phone Stipend 2,206.67 1,253.20 1,540.41 2,255.43 2,400.00 1,800.00 75 2,400.00 420.110 Unemployment Taxes 28.53 23.92 1,589.08 33.58 351.00 209.02 60 347.00 420.120 FICA Taxes 24,044.35 19,408.45 16,850.33 22,903.88 26,815.00 16,744.48 62 26,518.00 420.130 Group Insurance 109,088.62 94,120.04 65,139.58 88,282.77 106,720.00 64,569.31 61 112,400.00 420.140 Retirement 88,096.13 71,609.19 45,889.60 69,336.84 93,157.00 56,038.74 60 97,524.00 420.150 Workers Compensation 4,090.36 3,424.36 2,868.05 3,310.63 3,415.00 3,222.05 94 3,843.00 Personnel5ervices Totals $517,345.52 $431,003.25 $335,419.37 $464,251.08 $580,980.00 $354,833.10 61% $587,273.00 Professional Services 430.140 Contracted Services .00 4,440.00 15,250.00 1,149.75 40,000.00 2,190.00 5 30,000.00 430.145 Junk Removal Services 16,068.05 10,836.50 11,651.25 9,953.00 20,000.00 8,092.93 40 20,000.00 Professional5ervices Totals $16,068.05 $15,276.50 $26,901.25 $11,102.75 $60,000.00 $10,282.93 17% $50,000.00 Legal Services 431.110 Litigation Expenses .00 .00 540.00 .00 .00 .00 .00 431.120 Legal Fees 10,959.00 5,276.00 7,340.00 6,726.69 10,000.00 2,283.00 23 10,000.00 Legal Services Totals $10,959.00 $5,276.00 $7,880.00 $6,726.69 $10,000.00 $2,283.00 23% $10,000.00 Support Goods & Services 450.100 Office Supplies 450.120 Printing / Binding 450.130 Postage 450.140 Dues / Books / Periodicals 450.160 Furniture / Fixtures 450.170 Machinery / Equipment <$5000 450.210 Food / Business Lunch/Meeting Rooms 450.230 Advertising / Hearings 450.240 Filing / Record Fees 450.245 Title Search Fees 450.270 Continuing Education 450.290 Recruit / Relocation 450.300 Travel / Per Diem 450.302 Commission Travel/Training 450.330 Rent 450.340 Telephone/Communications 450.430 Maint & Repairs 450.480 Boards & Committees Support Goods & Services Totals Run by Dora Cross on 04/01/2025 16:50:29 PM 372.12 1,409.79 1,041.49 995.32 1,500.00 558.08 37 1,500.00 6,417.02 2,123.53 3,367.72 1,862.65 6,000.00 1,143.06 19 6,000.00 .00 .00 100.35 14.35 .00 .00 .00 1,141.00 597.00 1,188.46 1,330.00 1,500.00 1,129.60 75 2,000.00 380.98 .00 .00 203.29 500.00 .00 500.00 .00 49.91 .00 .00 .00 .00 .00 120.10 .00 .00 .00 .00 .00 .00 5,468.06 2,650.79 4,133.10 5,171.09 5,500.00 970.27 18 5,500.00 165.85 .00 .00 .00 .00 .00 .00 .00 .00 125.00 .00 500.00 .00 500.00 632.50 214.00 81.52 5,152.79 20,000.00 4,398.06 22 20,000.00 12,264.10 12,833.69 9,477.88 14,794.39 .00 590.00 .00 .00 .00 .00 .00 .00 .00 10,000.00 .00 650.00 .00 .00 14,000.00 120.00 1 2,000.00 68,533.00 68,472.00 68,472.00 55,448.00 55,448.00 55,448.40 100 55,428.00 317.96 316.19 361.62 424.68 360.00 283.28 79 .00 298.56 .00 .00 .00 .00 .00 .00 14,015.55 15,200.00 15,200.00 14,400.00 16,800.00 12,000.00 71 16,800.00 $110,126.80 $104,516.90 $103,549.14 $99,796.56 $122,108.00 $76,640.75 63% $120,228.00 Page 15 of 99 T S1l CD CA O N O oQ SaDIAS ISLAND BOMO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 140 -Community Development Totals $654,499.37 $556,072.65 $473,749.76 $581,877.08 $773,088.00 $444,039.78 57% $767,501.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 16 of 99 Q v z 0 fl) O (D O N O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 142 - Building Official Professional Services 430.140 Contracted Services 151,594.37 157,470.99 194,528.60 176,085.75 170,000.00 93,161.22 55 180,000.00 Professional Services Totals $151,594.37 $157,470.99 $194,528.60 $176,085.75 $170,000.00 $93,161.22 55% $180,000.00 Support Goods & Services 450.330 Rent 20,491.00 20,491.00 20,491.00 20,295.00 20,295.00 20,295.00 100 20,295.00 Support Goods & Services Totals $20,491.00 $20,491.00 $20,491.00 $20,295.00 $20,295.00 $20,295.00 100% $20,295.00 Department 142 - Building Official Totals $172,085.37 $177,961.99 $215,019.60 $196,380.75 $190,295.00 $113,456.22 60% $200,295.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 17 of 99 Q v 0 z 0 v M W O N CD R'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 160 - Economic Development Professional Services 430.140 Contracted Services .00 .00 .00 5,000.00 .00 .00 .00 Professional Services Totals $0.00 $0.00 $0.00 $5,000.00 $0.00 $0.00 +++ $0.00 Contributions 448.362 Chamber of Commerce 5,250.00 .00 .00 .00 .00 .00 .00 448.401 Kodiak Salmon Workgroup .00 .00 .00 .00 20,000.00 .00 .00 448.415 Kodiak Economic Development Corporation .00 .00 10,000.00 .00 .00 .00 .00 Contributions Totals $5,250.00 $0.00 $10,000.00 $0.00 $20,000.00 $0.00 0% $0.00 Support Goods & Services 450.140 Dues/ Books/ Periodicals 600.00 600.00 600.00 600.00 600.00 600.00 100 600.00 Support Goods & Services Totals $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 100% $600.00 Operating Transfers Out 494.415 Capital Projects -(Borough) .00 .00 .00 .00 .00 20,000.00 .00 Operating Transfers Out Totals $0.00 $0.00 $0.00 $0.00 $0.00 $20,000.00 +++ $0.00 Department 160 - Economic Development Totals $5,850.00 $600.00 $10,600.00 $5,600.00 $20,600.00 $20,600.00 100% $600.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 18 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 Account Account Description 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Amended Budget 2025 Actual Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 165 - General Administration Personnel Services 410.110 Salaries 480.74 .00 1,043.48 .00 .00 .00 .00 410.120 Temporary Help .00 .00 4.72 .00 .00 .00 .00 420.110 Unemployment Taxes .04 .00 .12 28,223.83 12,000.00 3,114.00 26 6,000.00 420.120 FICA Taxes 35.59 .00 77.70 .00 .00 .00 .00 420.130 Group Insurance 2,594.26 .00 .00 .00 .00 .00 .00 420.140 Retirement (3,684.03) (.31) 229.55 .00 .00 (1,055.98) (105,598) .00 420.150 Workers Compensation 33.76 .00 19.13 .00 .00 .00 .00 Personnel5ervices Totals ($539.64) ($0.31) $1,374.70 $28,223.83 $12,000.00 $2,058.02 17% $6,000.00 Legal Services 431.120 Legal Fees .00 .00 180.00 .00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $180.00 $0.00 $0.00 $0.00 +++ $0.00 Audit Expense 432.100 Professional Services 93,229.10 96,697.74 118,790.97 113,198.37 127,000.00 125,250.00 99 147,000.00 432.110 Out of Pocket Expenses 7,800.90 7,508.95 7,599.03 8,427.08 8,000.00 6,930.40 87 8,000.00 432.120 Contracted Services 99.70 5,144.26 2,544.15 2,545.01 42,600.00 2,596.56 6 2,800.00 Audit Expense Totals $101,129.70 $109,350.95 $128,934.15 $124,170.46 $177,600.00 $134,776.96 76% $157,800.00 Support Goods & Services 450.100 Office Supplies 3,650.55 1,509.89 1,443.06 2,171.62 3,000.00 617.87 21 2,500.00 450.119 COVID-19 Expenditures 78,316.38 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding 10,445.12 14,815.72 5,728.26 8,669.96 10,000.00 10,997.01 110 9,000.00 450.130 Postage 6,603.42 11,919.85 5,802.81 9,379.46 8,000.00 8,919.91 111 9,000.00 450.160 Furniture / Fixtures .00 .00 1,319.90 .00 .00 .00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 .00 195.99 .00 136.10 .00 450.180 Equipment Rental 1,490.94 900.18 875.88 218.97 875.00 .00 .00 450.200 Honorarium / Amenities 500.89 .00 .00 .00 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms 139.66 595.19 1,881.34 582.83 2,000.00 28.34 1 1,500.00 450.222 General Liablity Insurance Coverage 12,420.33 11,255.00 14,469.00 22,819.28 23,000.00 37,720.30 164 40,000.00 450.223 Crime Protection Insurance Coverage 400.00 400.00 400.00 400.00 400.00 400.00 100 400.00 450.224 Insurance Coverage Discounts (4,170.00) (4,575.00) (5,223.00) (6,892.00) .00 (2,330.00) (233,000) .00 450.230 Advertising / Hearings .00 257.45 1,124.00 .00 .00 .00 .00 450.251 Miscellaneous 14.25 49.28 27.60 50,925.20 .00 250.86 .00 450.290 Recruit / Relocation .00 .00 .00 500.00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 5,456.50 .00 .00 .00 .00 450.320 Bad Debt Expense 13,934.82 9,995.54 429.80 325.96 .00 9,325.84 .00 450.323 Collection Expense .00 .00 22.00 8.30 .00 .00 .00 450.325 Settlement Costs .00 .00 .00 588,300.83 .00 .00 .00 450.327 Fines .00 8,462.36 12.60 .00 .00 .00 .00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 19 of 99 Q sv z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 Account Account Description 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Amended Budget 2025 Actual Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 165 - General Administration Support Goods & Services 450.330 Rent .00 .00 .00 49,987.20 49,987.00 49,987.20 100 37,135.00 450.340 Telephone/Communications 63.51 63.29 72.35 84.96 .00 56.66 100.00 450.350 Electricity .00 .00 12.68 .00 .00 .00 .00 450.360 Fuel - Heating .00 .00 34.24 .00 .00 .00 .00 450.365 Fuel - Vehicle 3,740.01 3,042.52 3,168.17 2,363.54 4,000.00 1,546.54 39 4,000.00 450.370 Water & Sewer .00 .00 41.82 .00 .00 .00 .00 450.430 Maint & Repairs .00 200.47 17.24 119.53 .00 .00 .00 450.440 Auto Maint & Repairs 3,023.57 4,550.44 5,619.87 4,199.55 3,000.00 2,279.26 76 5,000.00 450.451 Licenses & Permits .00 .00 20.00 .00 .00 60.00 20.00 450.461 Safety Supplies 2,100.00 2,613.97 3,650.59 5,100.00 3,600.00 2,100.00 58 3,600.00 450.495 Bank Fees 9,062.29 10,459.28 12,793.32 11,812.48 11,000.00 11,108.93 101 12,000.00 Support Goods & Services Totals $141,735.74 $76,515.43 $59,200.03 $751,273.66 $118,862.00 $133,204.82 112% $124,255.00 Capital Projects 452.110 Administration .00 .00 7.39 .00 .00 .00 .00 Capital Projects Totals $0.00 $0.00 $7.39 $0.00 $0.00 $0.00 +++ $0.00 Travel 461.220 Travel Insurance Coverage 950.00 950.00 950.00 .00 1,000.00 1,045.00 105 1,050.00 Travel Totals $950.00 $950.00 $950.00 $0.00 $1,000.00 $1,045.00 105% $1,050.00 Equipment 466.220 Auto Liability Insurance 3,804.46 3,802.00 5,078.42 8,157.42 10,000.00 7,294.13 73 7,500.00 Equipment Totals $3,804.46 $3,802.00 $5,078.42 $8,157.42 $10,000.00 $7,294.13 73% $7,500.00 Capital Outlay 470.120 Automotive .00 .00 227,478.00 .00 .00 .00 .00 Capital Outlay Totals $0.00 $0.00 $227,478.00 $0.00 $0.00 $0.00 +++ $0.00 Department 165 - General Administration Totals $247,080.26 $190,618.07 $423,202.69 $911,825.37 $319,462.00 $278,378.93 87% $296,605.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 20 of 99 Q sv z 0 v (D 0) CD O N CD K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 172 - Parks & Recreation Personnel Services 410.110 Salaries 1,206.48 1,980.99 925.15 342.00 .00 .00 .00 410.120 Temporary Help 5,877.91 1,921.80 2,097.67 2,551.50 5,000.00 2,835.95 57 5,000.00 410.130 Overtime .00 21.05 .00 51.30 .00 .00 .00 420.110 Unemployment Taxes .11 .20 .10 .05 5.00 .00 5.00 420.120 FICA Taxes 557.89 283.03 242.91 213.64 383.00 227.05 59 383.00 420.130 Group Insurance 1,720.60 592.10 325.05 87.70 .00 .00 .00 420.140 Retirement 292.37 416.96 219.63 85.90 .00 .00 .00 420.150 Workers Compensation 531.33 322.61 143.09 111.34 159.00 151.85 96 215.00 Personnel Services Totals $10,186.69 $5,538.74 $3,953.60 $3,443.43 $5,547.00 $3,214.85 58% $5,603.00 Professional Services 430.140 Contracted Services 7,524.79 13,427.50 .00 .00 15,000.00 .00 150,000.00 Professional Services Totals $7,524.79 $13,427.50 $0.00 $0.00 $15,000.00 $0.00 0% $150,000.00 Support Goods & Services 450.170 Machinery/ Equipment <$5000 .00 .00 .00 .00 2,000.00 .00 10,000.00 450.230 Advertising / Hearings .00 451.52 .00 .00 .00 .00 .00 450.270 Continuing Education .00 .00 .00 .00 3,000.00 .00 3,000.00 450.300 Travel/ Per Diem .00 .00 .00 .00 .00 .00 1,500.00 450.380 Snow Removal/ Sanding 1,732.50 2,698.00 2,935.00 2,723.50 5,000.00 .00 5,000.00 450.430 Maint & Repairs 116.15 9.29 5,871.49 .00 15,000.00 41.99 25,000.00 Support Goods & Services Totals $1,848.65 $3,158.81 $8,806.49 $2,723.50 $25,000.00 $41.99 0% $44,500.00 Capital Outlay 470.100 Machinery/ Equipment >$5000 .00 .00 .00 .00 .00 .00 150,000.00 Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $150,000.00 Department 172 - Parks & Recreation Totals $19,560.13 $22,125.05 $12,760.09 $6,166.93 $45,547.00 $3,256.84 7% $350,103.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 21 of 99 Q sv z 0 v O (D O v O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 175 - Emergency Preparedness Personnel Services 410.110 Salaries 658.72 .00 286.68 .00 76,497.00 .00 .00 410.120 Temporary Help 559.83 .00 .00 .00 .00 .00 .00 410.130 Overtime 109.14 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .06 .00 .03 .00 .00 .00 .00 420.120 FICA Taxes 98.82 .00 21.15 .00 .00 .00 .00 420.130 Group Insurance 420.82 .00 .00 .00 .00 .00 .00 420.140 Retirement 167.91 .00 63.07 .00 .00 .00 .00 420.150 Workers Compensation 88.52 .00 12.84 .00 .00 .00 .00 Personnel5ervices Totals $2,103.82 $0.00 $383.77 $0.00 $76,497.00 $0.00 0% 0.00 Professional Services 430.140 Contracted Services Legal Services 431.120 Legal Fees 101.00 9,115.00 10,198.27 13,548.46 25,000.00 806.65 3 100,000.00 Professional Services Totals $101.00 $9,115.00 $10,198.27 $13,548.46 $25,000.00 $806.65 3% $100,000.00 Legal Services Totals Support Goods & Services 450.120 Printing / Binding 450.170 Machinery / Equipment <$5000 450.270 Continuing Education 450.300 Travel / Per Diem 450.340 Telephone/Communications 450.350 Electricity 450.360 Fuel - Heating 450.430 Maint & Repairs Support Goods & Services Totals Department 175 - Emergency Preparedness Totals Run by Dora Cross on 04/01/2025 16:50:29 PM .00 .00 340.00 .00 .00 .00 .00 .00 $0.00 $340.00 $0.00 $0.00 $0.00 +++ $0.00 .00 .00 .00 .00 2,500.00 .00 5,000.00 .00 .00 .00 .00 5,000.00 .00 5,000.00 .00 .00 .00 .00 7,500.00 .00 7,500.00 .00 .00 .00 .00 .00 .00 2,500.00 1,062.44 (288.16) .00 .00 .00 .00 .00 1,192.96 1,192.80 2,630.46 2,780.72 1,500.00 1,962.60 131 3,000.00 750.67 963.59 1,612.98 1,480.94 1,500.00 314.85 21 1,500.00 44.74 .00 1,295.00 .00 1,500.00 .00 1,500.00 $3,050.81 $1,868.23 $5,538.44 $4,261.66 $19,500.00 $2,277.45 12% $26,000.00 $5,255.63 $10,983.23 $16,460.48 $17,810.12 $120,997.00 $3,084.10 3% $126,000.00 Page 22 of 99 T w La CD CSJ Cb O N O oQ SaDIAS ISLAND BOMO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 186 - Animal Control Contracted Services 444.110 Animal Control 118,700.00 121,000.00 150,430.00 152,310.00 154,430.00 154,430.00 100 156,930.00 Contracted Services Totals $118,700.00 $121,000.00 $150,430.00 $152,310.00 $154,430.00 $154,430.00 100% $156,930.00 Department 186 - Animal Control Totals $118,700.00 $121,000.00 $150,430.00 $152,310.00 $154,430.00 $154,430.00 100% $156,930.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 23 of 99 oQ SaDIAS ISLAND BOMO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 190 - Education / Culture / Recreation Contributions 448.351 North Star PTA (Street Lights) 448.358 Karluk IRA Council Contributions Totals Department 190 - Education / Culture / Recreation Totals Run by Dora Cross on 04/01/2025 16:50:29 PM 4,608.27 4,607.04 4,572.99 4,475.60 .00 3,239.92 .00 15,789.00 15,789.00 15,989.18 15,789.00 15,789.00 15,789.00 100 10,609.00 $20,397.27 $20,396.04 $20,562.17 $20,264.60 $15,789.00 $19,028.92 121% $10,609.00 $20,397.27 $20,396.04 $20,562.17 $20,264.60 $15,789.00 $19,028.92 121% $10,609.00 Page 24 of 99 oQ SaDIAS ISLAND BOMO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 191 - Kodiak Colleges & Libraries Contributions 448.350 Kodiak Colleges 50,000.00 63,412.00 79,965.33 77,818.25 100,000.00 98,000.00 98 98,000.00 448.900 Public Libraries .00 .00 .00 .00 .00 .00 2,000.00 Contributions Totals $50,000.00 $63,412.00 $79,965.33 $77,818.25 $100,000.00 $98,000.00 98% $100,000.00 Department 191 - Kodiak Colleges & Libraries Totals $50,000.00 $63,412.00 $79,965.33 $77,818.25 $100,000.00 $98,000.00 98% $100,000.00 Run by Dora Cross on 04/01/2025 16:50:29 PM Page 25 of 99 Q sv z 0 R'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 110 - Health & Social Services Contributions 448.307 Humane Society 3,100.00 4,421.00 .00 4,675.00 .00 4,000.00 .00 448.308 Worriers Resource Center 20,000.00 24,558.00 25,000.00 23,375.00 .00 20,000.00 .00 448.310 American Red Cross 3,100.00 2,947.00 5,000.00 4,675.00 .00 4,000.00 .00 448.319 Hospice of Kodiak 3,100.00 4,421.00 5,000.00 4,675.00 .00 4,000.00 .00 448.322 Senior Citizen Support 20,000.00 24,558.00 25,000.00 23,375.00 .00 20,000.00 .00 448.324 Hope Community Resources 3,100.00 4,421.00 5,000.00 4,675.00 .00 4,000.00 .00 448.380 Salvation Army 20,000.00 24,558.00 .00 23,375.00 .00 20,000.00 .00 448.382 Brother Francis Shelter 20,000.00 .00 10,000.00 14,025.00 .00 20,000.00 .00 448.402 Kodiak Area Transit System .00 .00 5,000.00 4,675.00 .00 4,000.00 .00 448.412 Independent Living .00 3,929.00 .00 1,273.06 .00 .00 .00 448.413 Kodiak Kindness Project .00 2,947.00 5,000.00 2,805.00 .00 4,000.00 .00 448.910 Funding / Non -Profits .00 .00 .00 .00 85,000.00 .00 85,000.00 Contributions Totals $92,400.00 $96,760.00 $85,000.00 $111,603.06 $85,000.00 $104,000.00 122% $85,000.00 Support Goods & Services 450.119 COVID-19 Expenditures 839,525.00 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals $839,525.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Sub -Department 110 - Health & Social Services $931,925.00 $96,760.00 $85,000.00 $111,603.06 $85,000.00 $104,000.00 122% $85,000.00 Totals Run by Dora Cross on 04/01/2025 16:50:29 PM Page 26 of 99 Q v 0 (D z 0 v (D v N O N CD Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 120 - Education / Culture & Recreation Contributions 448.309 Alutiiq Museum & Archaeological Repository 448.325 Women's Bay Community Council 448.330 KMXT Public Radio 448.340 Kodiak Art Council 448.344 Chiniak Public Library 448.361 Kodiak Area Mentor Program 448.366 KANA Family Center 448.371 Kodiak Soil & Water Conservation 448.381 Native Village of Port Lions 448.400 Kodiak Rodeo & State Fair 448.405 Kodiak Teen Court 448.406 Kodiak Maritime Museum 448.409 Rural Alaska Community Action Program 448.410 St. Paul Preschool 448.411 Kodiak Archipelago Leadership Institute 448.414 Kodiak History Museum 448.416 Island Grad Project 448.417 University Of Alaska 448.418 Native Village of Afognak 448.910 Funding / Non -Profits Contributions Totals 4,000.00 4,421.00 5,000.00 4,675.00 .00 4,000.00 .00 1,000.00 .00 .00 .00 .00 .00 .00 4,000.00 9,824.00 20,000.00 18,700.00 .00 20,000.00 .00 3,100.00 7,367.00 2,500.00 4,675.00 .00 4,000.00 .00 .00 .00 .00 1,000.00 .00 .00 .00 4,750.00 4,421.00 2,500.00 4,675.00 .00 4,000.00 .00 3,100.00 4,912.00 15,000.00 .00 .00 15,000.00 .00 3,100.00 4,814.00 5,000.00 4,675.00 .00 4,000.00 .00 .00 .00 .00 4,675.00 .00 .00 .00 4,000.00 .00 .00 .00 .00 .00 .00 .00 5,992.00 5,000.00 4,675.00 .00 4,000.00 .00 4,000.00 4,912.00 5,000.00 2,337.50 .00 4,000.00 .00 3,100.00 3,929.00 .00 .00 .00 1,000.00 .00 1,200.00 3,000.00 .00 .00 .00 .00 .00 .00 9,824.00 .00 .00 .00 .00 .00 .00 9,824.00 5,000.00 2,805.00 .00 .00 .00 .00 .00 .00 4,369.86 .00 .00 .00 .00 .00 .00 14,681.75 .00 .00 .00 .00 .00 .00 4,675.00 .00 .00 .00 .00 .00 .00 .00 85,000.00 8,000.00 9 85,000.00 $35,350.00 $73,240.00 $65,000.00 $76,619.11 $85,000.00 $68,000.00 80% $85,000.00 Support Goods & Services 450.119 COVID-19 Expenditures 4,289,729.60 (353.07) .00 .00 .00 .00 .00 Support Goods & Services Totals $4,289,729.60 ($353.07) $0.00 $0.00 $0.00 $0.00 +++ $0.00 Sub -Department 120 - Education / Culture & $4,325,079.60 $72,886.93 $65,000.00 $76,619.11 $85,000.00 $68,000.00 80% $85,000.00 Recreation Totals Department 192 - Non Profit Funding Totals $5,257,004.60 $169,646.93 $150,000.00 $188,222.17 $170,000.00 $172,000.00 101% $170,000.00 Run by Dora Crass on 04/01/2025 16:50:30 PM Page 27 of 99 Q v 0 z 0 Sv M v W O N CD K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 100 - General Fund EXPENSE Department 195 - Transfers Out Operating Transfers Out 494.234 Local Emergency Planning Committee (LEPC) 10,072.00 .00 .00 .00 .00 .00 .00 494.300 Debt Service 3,016,076.00 2,303,196.00 .00 995,618.00 1,186,827.00 .00 1,170,916.00 494.415 Capital Projects -(Borough) .00 300,000.00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $3,026,148.00 $2,603,196.00 $0.00 $995,618.00 $1,186,827.00 $0.00 0% $1,170,916.00 Department 195 - Transfers Out Totals $3,026,148.00 $2,603,196.00 $0.00 $995,618.00 $1,186,827.00 $0.00 0% $1,170,916.00 EXPENSE TOTALS $13,693,468.28 $8,067,801.88 $5,511,526.20 $7,720,146.07 $8,156,481.00 $4,822,453.70 59% $8,839,022.00 Fund 100 - General Fund Totals REVENUE TOTALS $15,086,141.20 $8,831,401.14 $14,811,536.24 $10,479,458.27 $8,156,481.00 $6,864,380.21 84% $8,839,022.00 EXPENSE TOTALS $13,693,468.28 $8,067,801.88 $5,511,526.20 $7,720,146.07 $8,156,481.00 $4,822,453.70 59% $8,839,022.00 Fund 100 - General Fund Totals $1,392,672.92 $763,599.26 $9,300,010.04 $2,759,312.20 $0.00 $2,041,926.51 +++ $0.00 Run by Dora Crass on 04/01/2025 16:50:30 PM Page 28 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 201 - Education Support Fund REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 8,374,357.30 9,176,893.65 10,667,786.73 10,703,957.74 11,345,807.00 11,336,260.27 100 11,615,459.00 311.200 Personal Property Tax 1,015,344.34 1,068,041.35 1,259,033.36 1,175,907.16 1,231,658.00 1,149,545.19 93 1,290,606.00 Property Tax Totals $9,389,701.64 $10,244,935.00 $11,926,820.09 $11,879,864.90 $12,577,465.00 $12,485,805.46 99% $12,906,065.00 Department 000 - Fund Revenues Totals $9,389,701.64 $10,244,935.00 $11,926,820.09 $11,879,864.90 $12,577,465.00 $12,485,805.46 99% $12,906,065.00 REVENUE TOTALS $9,389,701.64 $10,244,935.00 $11,926,820.09 $11,879,864.90 $12,577,465.00 $12,485,805.46 99% $12,906,065.00 Run by Dora Crass on 04/01/2025 16:50:30 PM Page 29 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 201 - Education Support Fund EXPENSE Department 201 - Education Support Audit Expense 432.100 Professional Services 47,500.82 48,481.75 53,910.00 54,095.64 55,000.00 54,040.83 98 55,000.00 432.110 Out of Pocket Expenses 3,519.18 3,649.94 .00 4,211.25 .00 3,959.17 .00 Audit Expense Totals $51,020.00 $52,131.69 $53,910.00 $58,306.89 $55,000.00 $58,000.00 105% $55,000.00 Service District Maint 446.125 Grading / Ditching .00 .00 .00 643.60 .00 2,322.50 .00 Service District Maint Totals $0.00 $0.00 $0.00 $643.60 $0.00 $2,322.50 +++ $0.00 Support Goods & Services 450.221 Property Insurance 271,998.00 343,755.00 429,401.00 432,081.00 300,000.00 492,565.00 164 334,000.00 450.222 General LiablityInsurance Coverage 178,574.24 193,975.63 206,076.00 184,029.14 180,000.00 221,814.80 123 180,000.00 450.224 Insurance Coverage Discounts (32,245.00) (49,530.00) (32,868.00) (31,869.00) .00 (8,661.00) (866,100) .00 450.226 Mobile Equipment Insurance 987.00 987.00 987.00 987.00 1,000.00 1,508.00 151 1,000.00 450.320 Bad Debt Expense 3,275.36 2,854.61 50.95 20.82 .00 3,256.40 .00 450.380 Snow Removal/ Sanding 55,476.50 78,152.50 46,155.00 83,207.50 50,000.00 19,453.80 39 40,000.00 450.430 Maint & Repairs 2,060.00 3,245.81 33,266.67 59,707.23 44,000.00 14,906.43 34 20,000.00 450.450 Contingencies .00 .00 .00 .00 260,907.00 .00 589,507.00 Support Goods & Services Totals $480,126.10 $573,440.55 $683,068.62 $728,163.69 $835,907.00 $744,843.43 89% $1,164,507.00 Equipment 466.220 Auto Liability Insurance 19,743.18 20,517.00 20,577.37 22,719.56 20,000.00 22,461.00 112 20,000.00 Equipment Totals $19,743.18 $20,517.00 $20,577.37 $22,719.56 $20,000.00 $22,461.00 112% $20,000.00 Operating Transfers Out 494.290 KIBSD 8,843,575.32 9,812,009.37 11,197,738.96 11,395,431.08 11,666,558.00 11,666,558.00 100 11,666,558.00 Operating Transfers Out Totals $8,843,575.32 $9,812,009.37 $11,197,738.96 $11,395,431.08 $11,666,558.00 $11,666,558.00 100% $11,666,558.00 Department 201 - Education Support Totals $9,394,464.60 $10,458,098.61 $11,955,294.95 $12,205,264.82 $12,577,465.00 $12,494,184.93 99% $12,906,065.00 EXPENSE TOTALS $9,394,464.60 $10,458,098.61 $11,955,294.95 $12,205,264.82 $12,577,465.00 $12,494,184.93 99% $12,906,065.00 Fund 201 - Education Support Fund Totals REVENUE TOTALS $9,389,701.64 $10,244,935.00 $11,926,820.09 $11,879,864.90 $12,577,465.00 $12,485,805.46 99% $12,906,065.00 EXPENSE TOTALS $9,394,464.60 $10,458,098.61 $11,955,294.95 $12,205,264.82 $12,577,465.00 $12,494,184.93 99% $12,906,065.00 Fund 201 - Education Support Fund Totals ($4,762.96) ($213,163.61) ($28,474.86) ($325,399.92) $0.00 ($8,379.47) +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:30 PM Page 30 of 99 2z v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 210 - Land Sales REVENUE Department 000 - Fund Revenues Licenses & Permits 322.100 Annual Use Permit 7,200.00 6,000.00 9,600.00 8,400.00 8,000.00 8,400.00 105 7,200.00 Licenses & Permits Totals $7,200.00 $6,000.00 $9,600.00 $8,400.00 $8,000.00 $8,400.00 105% $7,200.00 State Shared Revenues 335.190 PERS on Behalf Payment .00 .00 .00 .00 2,103.00 .00 .00 State Shared Revenues Totals $0.00 $0.00 $0.00 $0.00 $2,103.00 $0.00 0% $0.00 Interest Earnings 361.100 Interest Earnings 21,783.44 17,804.87 37,488.50 49,405.48 .00 37,028.72 .00 361.300 Change in Fair Market Value (16,890.79) (100,529.76) (24,297.52) 34,148.47 .00 22,300.00 .00 Interest Earnings Totals $4,892.65 ($82,724.89) $13,190.98 $83,553.95 $0.00 $59,328.72 +++ $0.00 Rents & Royalties 363.500 Gravel Sales 38,201.72 5,584.64 2,356.82 4,835.92 5,000.00 .00 3,000.00 Rents & Royalties Totals $38,201.72 $5,584.64 $2,356.82 $4,835.92 $5,000.00 $0.00 0% $3,000.00 Land Sales Activity 371.100 Land Sale - Principal 52,687.39 9,827.80 10,912.96 11,284.33 12,000.00 5,786.75 48 13,258.00 371.110 Land Sale - Interest 10,117.78 5,612.20 4,627.04 3,455.67 2,339.00 1,916.75 82 1,082.00 371.120 Land Sale - Fees & Penalties .00 .00 .00 .00 .00 47.80 .00 Land Sales Activity Totals $62,805.17 $15,440.00 $15,540.00 $14,740.00 $14,339.00 $7,751.30 54% $14,340.00 Miscellaneous - Classified 380.170 Other .00 .00 .00 .00 .00 500.00 .00 380.190 Land Leases 100.00 80.00 100.00 105.00 .00 590.00 580.00 Miscellaneous - Classified Totals $100.00 $80.00 $100.00 $105.00 $0.00 $1,090.00 +++ $580.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 120,816.00 .00 33,030.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $120,816.00 $0.00 0% $33,030.00 Operating Transfers In 391.100 General Fund .00 .00 .00 .00 .00 668.70 .00 Operating Transfers In Totals $0.00 $0.00 $0.00 $0.00 $0.00 $668.70 +++ $0.00 Department 000 - Fund Revenues Totals $113,199.54 ($55,620.25) $40,787.80 $111,634.87 $150,258.00 $77,238.72 51% $58,150.00 REVENUE TOTALS $113,199.54 ($55,620.25) $40,787.80 $111,634.87 $150,258.00 $77,238.72 51% $58,150.00 Run by Dora Crass on 04/01/2025 16:50:30 PM Page 31 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 210 - Land Sales EXPENSE Department 231 - Resource Management Personnel Services 410.110 Salaries .00 .00 143.84 .00 42,189.00 .00 .00 410.130 Overtime .00 .00 .00 .00 2,000.00 .00 .00 410.140 Allocated Salaries 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 100 1,000.00 420.110 Unemployment Taxes .00 .00 .01 .00 44.00 .00 .00 420.120 FICA Taxes .00 .00 11.01 .00 3,380.00 .00 .00 420.130 Group Insurance .00 .00 .00 .00 13,340.00 .00 .00 420.140 Retirement .00 .00 31.64 .00 11,825.00 .00 .00 420.150 Workers Compensation .00 .00 6.44 .00 141.00 .00 .00 Personnel Services Totals $1,000.00 $1,000.00 $1,192.94 $1,000.00 $73,919.00 $1,000.00 1% $1,000.00 Professional Services 430.140 Contracted Services .00 .00 .00 27,210.00 15,103.00 18,385.00 122 25,000.00 ProiessionalServices Totals $0.00 $0.00 $0.00 $27,210.00 $15,103.00 $18,385.00 122% $25,000.00 Legal Services 431.120 Legal Fees .00 .00 6,830.00 420.00 1,000.00 .00 2,000.00 Legal Services Totals $0.00 $0.00 $6,830.00 $420.00 $1,000.00 $0.00 0% $2,000.00 5upport Goods & Services 450.220 Insurance & Bonding .00 .00 .00 156.00 .00 .00 150.00 450.222 General Uablity Insurance Coverage 465.06 165.00 167.00 19.00 150.00 400.00 267 .00 450.224 Insurance Coverage Discounts (114.00) (49.00) (48.00) (33.00) .00 (19.00) (1,900) .00 450.260 Surveys 4,500.00 .00 .00 .00 50,000.00 .00 30,000.00 450.263 Real Property Cleanup 4,713.95 .00 .00 .00 .00 .00 .00 450.330 Rent 10,167.00 10,168.00 10,167.00 10,086.00 10,086.00 10,086.00 100 .00 450.430 Maint & Repairs .00 51,333.15 .00 .00 .00 60.28 .00 Support Goods & Services Totals $19,732.01 $61,617.15 $10,286.00 $10,228.00 $60,236.00 $10,527.28 17% $30,150.00 Department 231 - Resource Management Totals $20,732.01 $62,617.15 $18,308.94 $38,858.00 $150,258.00 $29,912.28 20% $58,150.00 EXPENSE TOTALS $20,732.01 $62,617.15 $18,308.94 $38,858.00 $150,258.00 $29,912.28 20% $58,150.00 Fund 210 - Land Sales Totals REVENUE TOTALS $113,199.54 ($55,620.25) $40,787.80 $111,634.87 $150,258.00 $77,238.72 51% $58,150.00 EXPENSE TOTALS $20,732.01 $62,617.15 $18,308.94 $38,858.00 $150,258.00 $29,912.28 20% $58,150.00 Fund 210 - Land Sales Totals $92,467.53 ($118,237.40) $22,478.86 $72,776.87 $0.00 $47,326.44 +++ $0.00 Run by Dora Crass on 04/01/2025 16:50:30 PM Page 32 of 99 Q v 0 z 0 fl) (D v 00 O N CD R'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 220 -Building & Grounds REVENUE Department 000 - Fund Revenues Federa/ Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 .00 .00 47,419.43 .00 331.119 CORONAVIRUS Relief Fund (CARES ACT) 48,446.68 .00 .00 .00 .00 .00 .00 Federal Grants Totals $48,446.68 $0.00 $0.00 $0.00 $0.00 $47,419.43 +++ $0.00 State Shared Revenues 335.190 PERS on Behalf Payment 6,424.87 4,900.30 1,936.72 2,027.67 4,099.00 1,528.79 37 6,237.00 State Shared Revenues Totals $6,424.87 $4,900.30 $1,936.72 $2,027.67 $4,099.00 $1,528.79 37% $6,237.00 Interest Earnings 361.100 Interest Earnings 23,415.53 14,921.80 19,913.76 35,223.79 .00 34,770.93 27,500.00 361.300 Change in Fair Market Value (18,466.56) (64,258.48) (11,819.27) 23,692.16 .00 20,510.45 .00 Interest Earnings Totals $4,948.97 ($49,336.68) $8,094.49 $58,915.95 $0.00 $55,281.38 +++ $27,500.00 Rents & Royalties 363.100 KIB 415,084.00 414,724.00 414,724.00 500,598.20 493,697.00 500,597.40 101 515,298.00 363.110 City of Kodiak 180,518.14 183,532.80 183,532.80 197,673.00 211,813.00 174,745.89 83 211,812.00 363.120 KIBSD 202,137.60 196,169.60 194,976.00 194,976.00 165,288.00 168,758.40 102 168,758.00 363.140 Borough Building - Annex 13,387.20 13,387.20 13,387.20 10,799.20 7,176.00 5,382.00 75 7,176.00 363.210 Land Sale Fund 10,167.00 10,168.00 10,167.00 10,086.00 10,167.00 10,086.00 99 .00 Rents & Royalties Totals $821,293.94 $817,981.60 $816,787.00 $914,132.40 $888,141.00 $859,569.69 97% $903,044.00 Miscellaneous - Classified 380.170 Other 24,735.00 .00 .00 .00 .00 200.00 .00 380.261 Other 120.00 120.00 120.00 120.00 120.00 .00 120.00 Miscellaneous- Classified Totals $24,855.00 $120.00 $120.00 $120.00 $120.00 $200.00 167% $120.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 377,733.00 .00 1,154,667.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $377,733.00 $0.00 0% $1,154,667.00 Operating Transfers In 391.276 Facilities Fund 5,000.00 5,000.00 .00 5,000.00 5,000.00 .00 .00 391.450 Capital Projects 115,000.00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $120,000.00 $5,000.00 $0.00 $5,000.00 $5,000.00 $0.00 0% $0.00 Department 000 - Fund Revenues Totals $1,025,969.46 $778,665.22 $826,938.21 $980,196.02 $1,275,093.00 $963,999.29 76 % $2,091,568.00 REVENUE TOTALS $1,025,969.46 $778,665.22 $826,938.21 $980,196.02 $1,275,093.00 $963,999.29 76% $2,091,568.00 Run by Dora Cross on 04/01/2025 16:50:30 PM Page 33 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 Account Account Description 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Amended Budget 2025 Actual Amount % of FY25 Used Manager's Budget Fund 220 -Building & Grounds EXPENSE Department 232 - Borough Building Personnel Services 410.110 Salaries 56,077.71 42,485.35 64,184.86 70,778.83 114,405.00 63,080.95 55 97,037.00 410.120 Temporary Help 27,207.85 4,892.29 6,477.74 3,941.38 10,000.00 6,293.76 63 10,000.00 410.130 Overtime 1,396.41 958.83 673.99 1,615.21 1,500.00 962.54 64 1,500.00 410.152 Cell Phone Stipend 1,200.00 1,257.42 1,245.80 1,280.00 1,440.00 900.00 63 1,600.00 420.110 Unemployment Taxes 5.86 461.32 370.43 8.60 127.00 61.23 48 110.00 420.120 FICA Taxes 6,335.90 3,703.95 5,374.71 5,778.97 9,742.00 5,310.27 55 8,426.00 420.130 Group Insurance 33,018.03 17,690.59 22,463.47 25,337.32 40,020.00 21,041.83 53 37,654.00 420.140 Retirement 18,124.12 15,513.39 16,289.48 18,050.23 31,016.00 16,045.33 52 27,916.00 420.150 Workers Compensation 6,114.76 2,661.26 3,035.28 1,849.69 5,043.00 3,284.86 65 4,725.00 Personnel Services Totals $149,480.64 $89,624.40 $120,115.76 $128,640.23 $213,293.00 $116,980.77 55% $188,968.00 Professional Services 430.140 Contracted Services 2,437.75 13,324.49 7,712.72 4,757.99 50,000.00 24,472.78 49 50,000.00 Professional Services Totals $2,437.75 $13,324.49 $7,712.72 $4,757.99 $50,000.00 $24,472.78 49% $50,000.00 Legal Services 431.120 Legal Fees .00 80.00 .00 .00 5,000.00 .00 5,000.00 Legal Services Totals $0.00 $80.00 $0.00 $0.00 $5,000.00 $0.00 0% $5,000.00 Support Goods & Services 450.100 Office Supplies 606.16 301.52 39.86 95.32 100.00 146.97 147 300.00 450.110 Operating Supplies .00 .00 73.01 2,438.85 2,000.00 2,637.23 132 5,000.00 450.119 COVID-19 Expenditures 43,336.87 370.61 .00 .00 .00 .00 .00 450.120 Printing / Binding .00 .00 79.00 141.48 .00 .00 .00 450.160 Furniture / Fixtures 95.16 .00 2,756.00 .00 10,000.00 393.24 4 10,000.00 450.170 Machinery/ Equipment <$5000 4,350.22 11,089.49 4,303.98 98.00 2,500.00 436.70 17 2,500.00 450.220 Insurance & Bonding .00 .00 .00 1,110.00 .00 .00 .00 450.221 Property Insurance 15,250.00 19,276.00 25,217.00 59,463.64 .00 .00 150,000.00 450.222 GeneralLiablity Insurance Coverage 1,221.80 1,307.00 972.00 119.00 .00 2,553.00 .00 450.224 Insurance Coverage Discounts (3,995.00) (5,782.00) (7,574.00) (242.00) .00 (123.00) (12,300) .00 450.270 Continuing Education 449.50 289.75 368.00 310.00 2,500.00 .00 5,000.00 450.290 Recruit/ Relocation 334.32 109.59 .00 149.07 .00 .00 .00 450.300 Travel / Per Diem .00 .00 .00 .00 1,500.00 .00 1,500.00 450.340 Telephone/Communications 63.85 63.29 72.35 77.93 100.00 56.66 57 .00 450.350 Electricity 50,011.91 45,856.50 42,520.61 54,531.24 96,000.00 66,688.12 69 100,000.00 450.360 Fuel- Heating 35,989.98 65,720.93 77,504.42 22,053.83 60,000.00 .00 60,000.00 450.365 Fuel - Vehicle 1,573.53 2,553.24 3,914.60 6,281.61 5,000.00 3,995.88 80 5,000.00 450.370 Water & Sewer 12,849.75 15,174.76 13,823.00 12,468.34 15,000.00 8,289.27 55 15,000.00 450.380 Snow Removal/ Sanding 6,400.00 11,500.00 12,440.83 12,700.00 15,000.00 2,700.00 18 15,000.00 450.390 Refuse Collection - Disposal 6,939.06 6,667.92 7,132.24 7,219.68 9,000.00 4,832.38 54 9,000.00 Run by Dora Cross on 04/01/2025 16:50:30 PM Page 34 of 99 Q v 0 z 0 v (D W CD O N O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 220 -Building & Grounds EXPENSE Department 232 - Borough Building Support Goods & Services 450.410 Janitorial Services 53,920.08 60,170.45 51,996.06 51,030.36 65,000.00 30,590.08 47 70,000.00 450.430 Maint & Repairs 4,842.97 7,480.09 12,929.24 8,678.14 50,000.00 23,292.83 47 50,000.00 450.440 Auto Maint & Repairs 533.29 1,170.15 3,895.39 9,949.29 10,000.00 3,997.91 40 12,500.00 450.451 Licenses & Permits .00 .00 .00 10.00 .00 115.60 .00 450.461 Safety Supplies 591.82 3,492.78 1,056.62 684.93 2,000.00 492.81 25 2,000.00 450.510 Recycling Services 2,600.00 2,632.70 3,010.00 2,940.00 3,000.00 2,100.00 70 3,200.00 450.540 Clothing Allowance 940.23 662.59 .00 700.00 700.00 .00 700.00 Support Goods & Services Totals $238,905.50 $250,107.36 $256,530.21 $253,008.71 $349,400.00 $153,195.68 44% $516,700.00 Capital outlay 470.100 Machinery/ Equipment >$5000 .00 .00 .00 .00 10,000.00 .00 10,000.00 470.120 Automotive .00 .00 .00 .00 .00 .00 50,000.00 470.140 Remodel/ Renovation .00 .00 .00 .00 25,000.00 .00 .00 Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $35,000.00 $0.00 0% $60,000.00 Operating Transfers Out 494.415 Capital Projects -(Borough) 25,000.00 28,000.00 45,000.00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects 75,000.00 1,115,000.00 55,000.00 .00 .00 75,000.00 .00 Operating Transfers Out Totals $100,000.00 $1,143,000.00 $100,000.00 $0.00 $0.00 $75,000.00 +++ $0.00 Department 232 - Borough Building Totals $490,823.89 $1,496,136.25 $484,358.69 $386,406.93 $652,693.00 $369,649.23 57% $820,668.00 Run by Dora Cross on 04/01/2025 16:50:30 PM Page 35 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 220 -Building & Grounds EXPENSE Department 233 - Mental Health Center Personnel Services 410.110 Salaries 24.42 574.91 863.73 608.94 .00 160.04 .00 410.120 Temporary Help .00 .00 66.85 53.99 .00 431.36 .00 410.130 Overtime .00 .00 11.06 51.30 .00 .00 .00 420.110 Unemployment Taxes .00 .06 .08 .06 .00 .17 .00 420.120 FICA Taxes 1.80 41.68 70.15 52.45 .00 45.61 .00 420.130 Group Insurance 18.61 160.43 90.47 167.60 .00 6.83 .00 420.140 Retirement 5.24 125.25 190.81 141.78 .00 37.30 .00 420.150 Workers Compensation 1.71 21.52 29.77 27.92 .00 26.66 .00 Personnel Services Totals $51.78 $923.85 $1,322.92 $1,104.04 $0.00 $707.97 +++ 0.00 Professional Services 430.140 Contracted Services Legal Services 431.120 Legal Fees .00 21,342.00 .00 16,225.00 20,000.00 1,456.00 7 25,000.00 Professional Services Totals $0.00 $21,342.00 $0.00 $16,225.00 $20,000.00 $1,456.00 7% $25,000.00 Legal Services Totals Support Goods & Services 450.221 Property Insurance 450.222 General Uablity Insurance Coverage 450.224 Insurance Coverage Discounts 450.230 Advertising / Hearings 450.350 Electricity 450.360 Fuel - Heating 450.370 Water & Sewer 450.430 Maint & Repairs Capital Projects 452.110 Administration 452.140 Design Services Support Goods & Services Totals capital Projects Totals Department 233 - Mental Health Center Totals Run by Dora Cross on 04/01/2025 16:50:30 PM .00 550.00 1,440.00 .00 .00 .00 .00 .00 $550.00 $1,440.00 $0.00 $0.00 $0.00 +++ $0.00 6,073.00 7,856.00 9,927.00 7,088.00 .00 45,243.75 .00 161.67 145.00 141.00 .00 .00 .00 .00 (1,509.00) (2,229.00) (2,912.00) (14,402.00) .00 (2,510.00) (251,000) .00 .00 999.03 817.74 .00 .00 .00 .00 .00 .00 6,900.02 6,263.15 7,000.00 4,700.87 67 .00 .00 .00 28,474.48 25,710.89 25,000.00 13,009.35 52 .00 .00 .00 9,250.12 8,121.36 10,000.00 4,060.68 41 .00 .00 .00 .00 2,625.27 125,000.00 .00 .00 $4,725.67 $6,771.03 $52,598.36 $35,406.67 $167,000.00 $64,504.65 39% $0.00 .00 .00 160.00 .00 .00 .00 .00 .00 .00 .00 658.50 .00 .00 200,000.00 $0.00 $0.00 $160.00 $658.50 $0.00 $0.00 +++ $200,000.00 $4,777.45 $29,586.88 $55,521.28 $53,394.21 $187,000.00 $66,668.62 36% $225,000.00 Page 36 of 99 oQ SaDIAS ISLAND BOMO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 220 -Building & Grounds EXPENSE Department 234 - School Buildings - KIB Audit Expense 432.120 Contracted Services .00 .00 .00 .00 .00 .00 24,500.00 Audit Expense Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $24,500.00 Run by Dora Cross on 04/01/2025 16:50:30 PM Page 37 of 99 K'ODIAK ISLAND BOMO UGH ' od Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 220 -Building & Grounds EXPENSE Department 234 - School Buildings - KIB Sub -Department 225 - Karluk - Closed School Personnel Services 410.110 Salaries 859.09 191.68 .00 266.91 2,500.00 .00 .00 410.130 Overtime 137.63 .00 .00 125.12 .00 .00 .00 420.110 Unemployment Taxes .11 .02 .00 .04 .00 .00 .00 420.120 FICA Taxes 73.38 14.66 .00 29.04 .00 .00 .00 420.130 Group Insurance 481.53 .00 .00 .00 .00 .00 .00 420.140 Retirement 217.33 42.16 .00 86.25 .00 .00 .00 420.150 Workers Compensation 59.80 9.89 .00 15.53 .00 .00 .00 Personnel Services Totals $1,828.87 $258.41 $0.00 $522.89 $2,500.00 $0.00 0% $0.00 Legal Services 431.120 Legal Fees .00 .00 80.00 .00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $80.00 $0.00 $0.00 $0.00 +++ $0.00 Support Goods & Services 450.222 General LiablityInsurance Coverage 308.30 314.00 263.00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (78.00) (97.00) (76.00) .00 .00 .00 .00 450.300 Travel / Per Diem .00 .00 .00 .00 2,500.00 .00 5,000.00 450.350 Electricity 54,630.60 44,671.20 36,452.00 .00 .00 .00 .00 450.360 Fuel- Heating 33,281.25 32,656.25 26,435.00 .00 .00 .00 .00 450.370 Water & Sewer 1,200.00 1,300.00 1,200.00 .00 .00 .00 .00 450.430 Maint & Repairs 4,727.91 2,260.00 350.86 191.83 .00 8.40 .00 Support Goods & Services Totals $94,070.06 $81,104.45 $64,624.86 $191.83 $2,500.00 $8.40 0% $5,000.00 Other 468.110 Contracted Services .00 .00 6,225.40 1,330.00 25,000.00 .00 150,000.00 Other Totals $0.00 $0.00 $6,225.40 $1,330.00 $25,000.00 $0.00 0% $150,000.00 Sub -Department 225 - Karluk - Closed School Totals $95,898.93 $81,362.86 $70,930.26 $2,044.72 $30,000.00 $8.40 0% $155,000.00 Department 234 - School Buildings- KIB Totals $95,898.93 $81,362.86 $70,930.26 $2,044.72 $30,000.00 $8.40 0% $179,500.00 Run by Dora Cross on 04/01/2025 16:50:30 PM Page 38 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 220 -Building & Grounds EXPENSE Department 235 - School Buildings - Major Repairs Professional Services 430.140 Contracted Services 12,080.10 9,280.00 67,221.89 1,400.00 175,000.00 12,820.03 7 200,000.00 Professional Services Totals $12,080.10 $9,280.00 $67,221.89 $1,400.00 $175,000.00 $12,820.03 7% $200,000.00 Audit Expense 432.100 Professional Services Audit Expense Totals Support Goods & Services 450.222 General Liablity Insurance Coverage 450.224 Insurance Coverage Discounts 450.230 Advertising / Hearings 450.430 Maint & Repairs Support Goods & Services Totals Department 235 - School Buildings - Major Repairs Totals Run by Dora Cross on 04/01/2025 16:50:30 PM .00 .00 .00 .00 .00 .00 .00 $0.00 $0.00 $0.00 $0.00 $0.00 50,000.00 162.56 287.00 284.00 .00 .00 .00 .00 (40.00) (88.00) (82.00) .00 .00 .00 .00 .00 .00 .00 474.88 .00 .00 .00 .00 34,550.00 17,740.00 .00 25,000.00 .00 .00 $122.56 $34,749.00 $17,942.00 $474.88 $25,000.00 $0.00 0% $0.00 $12,202.66 $44,029.00 $85,163.89 $1,874.88 $200,000.00 $12,820.03 6% $250,000.00 Page 39 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budaet Amount % of FY25 Used Manaaer's Budoet Fund 220 -Building & Grounds EXPENSE Department 237 - Chiniak School Personnel Services 410.120 Temporary Help .00 .00 .00 .00 .00 183.56 .00 420.120 FICA Taxes .00 .00 .00 .00 .00 14.04 .00 420.150 Workers Compensation .00 .00 .00 .00 .00 8.06 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $205.66 +++ $0.00 Professional Services 430.140 Contracted Services .00 7,469.00 .00 .00 75,000.00 693.50 1 100,000.00 Professional Services Totals $0.00 $7,469.00 $0.00 $0.00 $75,000.00 $693.50 1% $100,000.00 Support Goods & Services 450.220 Insurance & Bonding 191.00 .00 .00 .00 .00 .00 .00 450.222 General Uablity Insurance Coverage .00 (17.00) .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (46.00) .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs .00 73.84 .00 .00 .00 3,596.38 .00 Support Goods & Services Totals $145.00 $56.84 $0.00 $0.00 $0.00 $3,596.38 +++ $0.00 Department 237 - Chiniak School Totals $145.00 $7,525.84 $0.00 $0.00 $75,000.00 $4,495.54 6% $100,000.00 Run by Dora Cross on 04/01/2025 16:50:30 PM Page 40 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 220 -Building & Grounds EXPENSE Department 238 - Maintenance Building Personnel Services 410.110 Salaries 90.14 181.42 776.20 1,383.57 .00 .00 .00 410.120 Temporary Help 4,370.00 2,506.73 1,218.44 1,101.71 .00 183.55 .00 420.110 Unemployment Taxes .00 .02 .07 .14 .00 .00 .00 420.120 FICA Taxes 342.54 206.81 153.66 182.75 .00 14.03 .00 420.130 Group Insurance 1,178.38 .00 271.46 .00 .00 .00 .00 420.140 Retirement 19.70 39.01 168.93 304.38 .00 .00 .00 420.150 Workers Compensation 327.62 149.11 90.45 96.25 .00 28.65 .00 Personnel Services Totals $6,328.38 $3,083.10 $2,679.21 $3,068.80 $0.00 $226.23 +++ $0.00 Professional Services 430.140 Contracted Services .00 .00 .00 592.66 .00 660.00 450,000.00 Professional Services Totals $0.00 $0.00 $0.00 $592.66 $0.00 $660.00 +++ $450,000.00 Support Goods & Services 450.110 Operating Supplies .00 .00 .00 .00 .00 632.17 .00 450.120 Printing / Binding .00 .00 .00 1,006.52 .00 .00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 .00 1,931.89 .00 290.01 .00 450.222 General Liablity Insurance Coverage 138.52 136.00 143.00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (35.00) (40.00) (41.00) (180.00) .00 (45.00) (4,500) .00 450.330 Rent (800.00) .00 .00 .00 .00 .00 .00 450.350 Electricity .00 .00 .00 5,112.26 6,000.00 3,789.40 63 .00 450.360 Fuel- Heating .00 .00 .00 17,528.22 35,000.00 13,253.34 38 35,000.00 450.370 Water & Sewer .00 .00 .00 1,754.06 .00 1,275.68 2,000.00 450.430 Maint & Repairs 9,933.31 8,673.48 15,592.02 10,712.95 50,000.00 1,612.42 3 .00 Support Goods & Services Totals $9,236.83 $8,769.48 $15,694.02 $37,865.90 $91,000.00 $20,808.02 23% $37,000.00 Capital Projects 452.140 Design Services .00 .00 265.44 .00 .00 .00 .00 capital Projects Totals $0.00 $0.00 $265.44 $0.00 $0.00 $0.00 +++ $0.00 Equipment 466.220 Auto Liability Insurance .00 .00 .00 933.00 .00 950.00 .00 Equipment Totals $0.00 $0.00 $0.00 $933.00 $0.00 $950.00 +++ $0.00 Department 238 - Maintenance Building Totals $15,565.21 $11,852.58 $18,638.67 $42,460.36 $91,000.00 $22,644.25 25% $487,000.00 Run by Dora Cross on 04/01/2025 16:50:30 PM Page 41 of 99 Q v z 0 v 00 0 N O O dQ gODLAK ISLAND BaRQ UGH Account Account Description 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount Budget Worksheet Report Budget Year 2026 2025 Amended 2025 Actual Budget Amount % of FY25 Used Manager's Budget Fund 220 -Building & Grounds EXPENSE Department 241 - Project Office Expenses Personnel Services 410.120 Temporary Help .00 .00 .00 233.95 .00 1,707.10 .00 420.120 FICA Taxes .00 .00 .00 43.63 .00 104.85 .00 420.150 Workers Compensation 00 .00 .00 23.68 .00 58.93 .00 Personnel5ervices Totals $0.00 $0.00 $0.00 $301.26 $0.00 $1,870.88 +++ $0.00 Support Goods & Services 450.350 Electricity .00 .00 .00 947.67 1,200.00 633.58 53 1,200.00 450.360 Fuel - Heating .00 .00 .00 2,620.79 3,000.00 1,685.17 56 3,000.00 450.370 Water & Sewer .00 .00 .00 3,508.16 4,000.00 1,435.28 36 4,000.00 450.430 Maint & Repairs .00 .00 .00 87.85 .00 .00 10,000.00 Support Goods &Services Totals $0.00 $0.00 $0.00 $7,164.47 $8,200.00 $3,754.03 46% $18,200.00 Capital Projects 452.110 Administration .00 .00 .00 688.54 .00 113.33 .00 Capital Projects Totals $0.00 $0.00 $0.00 $688.54 $0.00 $113.33 +++ $0.00 Department 241 - Project Office Expenses Totals $0.00 $0.00 $0.00 $8,154.27 $8,200.00 $5,738.24 70% $18,200.00 Run by Dora Crass on 04/01/2025 16:50:30 PM Page 42 of 99 Q v z 0 v (D 00 00 O N CD K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 220 -Building & Grounds EXPENSE Department 247 -Egan Way Annex Building Professional Services 430.140 Contracted Services .00 .00 .00 203.33 .00 .00 .00 Professional Services Totals $0.00 $0.00 $0.00 $203.33 $0.00 $0.00 +++ $0.00 Support Goods & Services 450.350 Electricity .00 .00 1,015.84 800.08 1,200.00 539.29 45 1,200.00 450.360 Fuel - Heating .00 .00 2,815.29 2,354.35 3,000.00 1,297.39 43 3,000.00 450.370 Water & Sewer .00 .00 1,865.40 2,072.98 2,000.00 1,275.68 64 2,000.00 450.430 Maint & Repairs .00 .00 .00 658.50 25,000.00 79.59 5,000.00 Support Goods & Services Totals $0.00 $0.00 $5,696.53 $5,885.91 $31,200.00 $3,191.95 10% $11,200.00 Department 247 - Egan Way Annex Building Totals $0.00 $0.00 $5,696.53 $6,089.24 $31,200.00 $3,191.95 10% $11,200.00 EXPENSE TOTALS $619,413.14 $1,670,493.41 $720,309.32 $500,424.61 $1,275,093.00 $485,216.26 38% $2,091,568.00 Fund 220 - Building & Grounds Totals REVENUE TOTALS $1,025,969.46 $778,665.22 $826,938.21 $980,196.02 $1,275,093.00 $963,999.29 76% $2,091,568.00 EXPENSE TOTALS $619,413.14 $1,670,493.41 $720,309.32 $500,424.61 $1,275,093.00 $485,216.26 38% $2,091,568.00 Fund 220 - Building & Grounds Totals $406,556.32 ($891,828.19) $106,628.89 $479,771.41 $0.00 $478,783.03 +++ $0.00 Run by Dora Crass on 04/01/2025 16:50:30 PM Page 43 of 99 Q v 0 z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 234 - LEPC REVENUE Department 000 - Fund Revenues Federal Grants 331.119 CORONAVIRUS Relief Fund (CARES ACT) Federal Grants Totals Other Financing Sources 389.100 Use of Fund Balance Other Financing Sources Totals 2,665.82 .00 .00 .00 .00 .00 .00 $2,665.82 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 .00 .00 .00 .00 21,000.00 .00 21,000.00 .00 $0.00 $0.00 $0.00 $21,000.00 $0.00 0% $21,000.00 Operating Transfers In 391.100 General Fund 10,072.00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $10,072.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Department 000 - Fund Revenues Totals $12,737.82 $0.00 $0.00 $0.00 $21,000.00 $0.00 0% $21,000.00 REVENUE TOTALS $12,737.82 $0.00 $0.00 $0.00 $21,000.00 $0.00 0% $21,000.00 Run by Dora Crass on 04/01/2025 16:50:30 PM Page 44 of 99 Q v z 0 v (D CD O N O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 234 - LEPC EXPENSE Department 242 - Emergency Planning Committee Personnel Services 410.120 Temporary Help 2,409.39 .00 .00 .00 .00 .00 .00 420.120 FICA Taxes 184.31 .00 .00 .00 .00 .00 .00 420.150 Workers Compensation 72.12 .00 .00 .00 .00 .00 .00 Personnel Services Totals $2,665.82 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Professional Services 430.140 Contracted Services .00 .00 .00 .00 20,000.00 .00 20,000.00 Professional Services Totals $0.00 $0.00 $0.00 $0.00 $20,000.00 $0.00 0% $20,000.00 Support Goods & Services 450.120 Printing / Binding .00 .00 .00 .00 1,000.00 .00 1,000.00 450.230 Advertising / Hearings 247.68 .00 .00 .00 .00 418.32 .00 Support Goods & Services Totals $247.68 $0.00 $0.00 $0.00 $1,000.00 $418.32 42% $1,000.00 Department 242 - Emergency Planning Committee $2,913.50 $0.00 $0.00 $0.00 $21,000.00 $418.32 2% $21,000.00 Totals EXPENSE TOTALS $2,913.50 $0.00 $0.00 $0.00 $21,000.00 $418.32 2% $21,000.00 Fund 234 - LEPC Totals REVENUE TOTALS $12,737.82 $0.00 $0.00 $0.00 $21,000.00 $0.00 0% $21,000.00 EXPENSE TOTALS $2,913.50 $0.00 $0.00 $0.00 $21,000.00 $418.32 2% $21,000.00 Fund 234 - LEPC Totals $9,824.32 $0.00 $0.00 $0.00 $0.00 ($418.32) +++ $0.00 Run by Dora Crass on 04/01/2025 16:50:30 PM Page 45 of 99 Q sv z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 240 - Womens Bay Road Service District REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 206,422.87 209,022.41 222,907.09 228,564.81 294,000.00 345,534.78 118 340,000.00 311.200 Personal Property Tax 6,386.10 5,098.74 5,164.11 5,346.37 5,000.00 4,145.48 83 4,400.00 Property Tax Totals $212,808.97 $214,121.15 $228,071.20 $233,911.18 $299,000.00 $349,680.26 117% $344,400.00 Penalties & Interest Tax 319.100 Penalties & Interest .18 .98 .37 .03 .00 .29 .00 Penalties & Interest Tax Totals $0.18 $0.98 $0.37 $0.03 $0.00 $0.29 +++ $0.00 Licenses & Perm& 322.100 Annual Use Permit 27,600.00 27,600.00 27,600.00 47,150.00 27,600.00 48,300.00 175 27,600.00 Licenses & Permits Totals $27,600.00 $27,600.00 $27,600.00 $47,150.00 $27,600.00 $48,300.00 175% $27,600.00 Interest Earnings 361.100 Interest Earnings 3,310.16 1,575.00 3,429.89 2,843.08 .00 4,858.38 .00 361.300 Change in Fair Market Value (2,464.83) (7,965.89) (2,059.05) 2,736.39 .00 2,062.14 .00 Interest Earnings Totals $845.33 ($6,390.89) $1,370.84 $5,579.47 $0.00 $6,920.52 +++ $0.00 Department 000 - Fund Revenues Totals $241,254.48 $235,331.24 $257,042.41 $286,640.68 $326,600.00 $404,901.07 124% $372,000.00 REVENUE TOTALS $241,254.48 $235,331.24 $257,042.41 $286,640.68 $326,600.00 $404,901.07 124% $372,000.00 Run by Dora Crass on 04/01/2025 16:50:30 PM Page 46 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 240 - Womens Bay Road Service District EXPENSE Department 222 - Womens Bay Road Service Personnel Services 410.110 Salaries .00 60.10 79.76 90.63 500.00 53.92 11 .00 410.130 Overtime .00 .00 9.08 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .00 .00 .01 .00 .05 .00 420.120 FICA Taxes .00 4.38 6.54 6.85 .00 3.85 .00 420.130 Group Insurance .00 50.43 .00 .00 .00 .00 .00 420.140 Retirement .00 13.22 19.56 19.94 .00 11.85 .00 420.150 Workers Compensation .00 .23 .28 .29 .00 .19 .00 Personnel5ervices Totals $0.00 $128.36 $115.22 $117.72 $500.00 $69.86 14% $0.00 Legal Services 431.120 Legal Fees .00 .00 55.00 .00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $55.00 $0.00 $0.00 $0.00 +++ $0.00 Service District Maint 446.110 Snow Removal/ Sanding 54,997.50 112,431.85 67,717.36 68,774.70 70,000.00 10,639.90 15 70,000.00 446.120 Maint & Repairs 195,071.74 167,919.70 164,235.49 196,900.16 150,000.00 183,879.72 123 200,000.00 446.125 Grading / Ditching 59,638.50 21,950.40 30,814.65 29,301.30 99,000.00 35,198.40 36 90,000.00 Service District Maint Totals $309,707.74 $302,301.95 $262,767.50 $294,976.16 $319,000.00 $229,718.02 72% $360,000.00 Support Goods & Services 450.110 Operating Supplies .00 .00 .00 .00 .00 103.77 .00 450.222 General LiablityInsurance Coverage 382.91 349.00 397.00 411.00 .00 735.00 .00 450.224 Insurance Coverage Discounts (94.00) (109.00) (115.00) (81.00) .00 (35.00) (3,500) .00 450.230 Advertising / Hearings .00 .00 63.44 .00 .00 .00 .00 450.320 Bad Debt Expense 26.56 360.70 .83 .40 .00 574.25 .00 450.430 Maint & Repairs 74.97 .00 .00 .00 .00 .00 .00 450.450 Contingencies .00 .00 .00 .00 7,100.00 .00 12,000.00 Support Goods & Services Totals $390.44 $600.70 $346.27 $330.40 $7,100.00 $1,378.02 19% $12,000.00 Department 222 - Womens Bay Road Service Totals $310,098.18 $303,031.01 $263,283.99 $295,424.28 $326,600.00 $231,165.90 71% $372,000.00 EXPENSE TOTALS $310,098.18 $303,031.01 $263,283.99 $295,424.28 $326,600.00 $231,165.90 71% $372,000.00 Fund 240 - Womens Bay Road Service District Totals REVENUE TOTALS $241,254.48 $235,331.24 $257,042.41 $286,640.68 $326,600.00 $404,901.07 124% $372,000.00 EXPENSE TOTALS $310,098.18 $303,031.01 $263,283.99 $295,424.28 $326,600.00 $231,165.90 71% $372,000.00 Fund 240 - Womens Bay Road Service District Totals ($68,843.70) ($67,699.77) ($6,241.58) ($8,783.60) $0.00 $173,735.17 +++ $0.00 Run by Dora Crass on 04/01/2025 16:50:30 PM Page 47 of 99 Q sv z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 242 - Service District #1 REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 425,428.66 442,123.15 443,398.94 471,528.22 473,000.00 569,062.98 120 569,000.00 311.200 Personal Property Tax 8,666.69 9,872.42 13,769.68 11,639.16 8,000.00 13,231.77 165 8,000.00 Property Tax Totals $434,095.35 $451,995.57 $457,168.62 $483,167.38 $481,000.00 $582,294.75 121% $577,000.00 Penalties & Interest Tax 319.100 Penalties & Interest .09 .19 .08 1.03 .00 .34 .00 Penalties & Interest Tax Totals $0.09 $0.19 $0.08 $1.03 $0.00 $0.34 +++ $0.00 State Shared Revenues 335.190 PERS on Behalf Payment 13.06 .00 .00 .00 .00 .00 .00 State Shared Revenues Totals $13.06 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Interest Earnings 361.100 Interest Earnings 16,487.82 14,652.30 31,650.57 47,470.18 .00 40,353.74 .00 361.300 Change in Fair Market Value (12,824.18) (81,001.89) (19,799,91) 34,415.39 .00 22,687.39 .00 Interest Earnings Totals $3,663.64 ($66,349.59) $11,850.66 $81,885.57 $0.00 $63,041.13 +++ $0.00 Miscellaneous - Classified 380.170 Other 20,467.50 365.40 280.23 391.72 .00 .00 .00 Miscellaneous - Classified Totals $20,467.50 $365.40 $280.23 $391.72 $0.00 $0.00 +++ $0.00 Department 000 - Fund Revenues Totals $458,239.64 $386,011.57 $469,299.59 $565,445.70 $481,000.00 $645,336.22 134% $577,000.00 REVENUE TOTALS $458,239.64 $386,011.57 $469,299.59 $565,445.70 $481,000.00 $645,336.22 134% $577,000.00 Run by Dora Crass on 04/01/2025 16:50:31 PM Page 48 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 242 - Service District #1 EXPENSE Department 224 - Road Service District #1 Personnel Services 410.109 Chairman Stipend 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 3,600.00 75 9,600.00 410.110 Salaries 147.43 570.52 346.76 341.21 3,000.00 197.45 7 3,000.00 410.130 Overtime 50.57 224.61 117.50 43.20 1,000.00 144.51 14 1,000.00 420.110 Unemployment Taxes .01 .06 .03 .05 50.00 .34 1 50.00 420.120 FICA Taxes 381.67 425.32 401.26 395.80 700.00 299.78 43 700.00 420.130 Group Insurance 117.93 515.44 378.63 221.94 1,000.00 20.98 2 1,000.00 420.140 Retirement 238.66 341.74 211.99 86.27 500.00 73.56 15 500.00 420.150 Workers Compensation 21.49 20.30 16.85 15.23 100.00 11.03 11 100.00 Personnel Services Totals $5,757.76 $6,897.99 $6,273.02 $5,903.70 $11,150.00 $4,347.65 39% $15,950.00 Legal Services 431.120 Legal Fees .00 .00 55.00 1,651.40 2,250.00 .00 2,250.00 Legal Services Totals $0.00 $0.00 $55.00 $1,651.40 $2,250.00 $0.00 0% $2,250.00 Service District Maint 446.110 Snow Removal/ Sanding 106,454.05 213,159.41 193,229.25 165,247.09 220,000.00 116,762.08 53 240,000.00 446.120 Maint & Repairs 154,598.98 185,777.40 123,112.64 95,787.17 165,000.00 174,375.13 106 235,650.00 446.125 Grading / Ditching 41,356.25 35,580.38 51,267.62 14,339.08 60,000.00 24,812.39 41 60,000.00 Service District Maint Totals $302,409.28 $434,517.19 $367,609.51 $275,373.34 $445,000.00 $315,949.60 71% $535,650.00 Support Goods & Services 450.110 Operating Supplies .00 .00 .00 .00 100.00 103.77 104 100.00 450.120 Printing / Binding .00 .00 .00 .00 100.00 .00 100.00 450.222 GeneralLiablity Insurance Coverage 626.75 563.00 680.00 650.00 1,000.00 1,030.00 103 1,500.00 450.224 Insurance Coverage Discounts (154.00) (178.00) (197.00) (128.00) .00 (50.00) (5,000) .00 450.230 Advertising/ Hearings 00 .00 .00 .00 400.00 .00 400.00 450.260 Surveys .00 5,100.00 .00 4,100.00 20,600.00 .00 20,600.00 450.320 Bad Debt Expense 42.74 84.32 1.26 .46 .00 102.81 .00 450.350 Electricity .00 174.77 311.72 100.20 400.00 .00 450.00 450.430 Maint & Repairs 2,528.75 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals $3,044.24 $5,744.09 $795.98 $4,722.66 $22,600.00 $1,186.58 5% $23,150.00 Department 224 - Road Service District #1 Totals $311,211.28 $447,159.27 $374,733.51 $287,651.10 $481,000.00 $321,483.83 67% $577,000.00 EXPENSE TOTALS $311,211.28 $447,159.27 $374,733.51 $287,651.10 $481,000.00 $321,483.83 67% $577,000.00 Fund 242 - Service District #1 Totals REVENUE TOTALS $458,239.64 $386,011.57 $469,299.59 $565,445.70 $481,000.00 $645,336.22 134% $577,000.00 EXPENSE TOTALS $311,211.28 $447,159.27 $374,733.51 $287,651.10 $481,000.00 $321,483.83 67% $577,000.00 Fund 242 - Service District #1 Totals $147,028.36 ($61,147.70) $94,566.08 $277,794.60 $0.00 $323,852.39 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 49 of 99 n =' v 0 (D z O oQ SaDIAS ISLAND BOHO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 243 - Service Area #2 REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 101.07 79.86 169.91 223.78 .00 168.56 .00 361.300 Change in Fair Market Value (78.58) (444.49) (109.77) 153.74 .00 101.61 .00 Interest Earnings Totals $22.49 ($364.63) $60.14 $377.52 $0.00 $270.17 +++ $0.00 Department 000 - Fund Revenues Totals $22.49 ($364.63) $60.14 $377.52 $0.00 $270.17 +++ $0.00 REVENUE TOTALS $22.49 ($364.63) $60.14 $377.52 $0.00 $270.17 +++ $0.00 Fund 243 - Service Area #2 Totals REVENUE TOTALS $22.49 ($364.63) $60.14 $377.52 $0.00 $270.17 +++ $0.00 Fund 243 - Service Area #2 Totals $22.49 ($364.63) $60.14 $377.52 $0.00 $270.17 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 50 of 99 Q sv z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 244 - Monashka Bay Road District REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 52,906.03 53,346.56 54,070.09 58,731.39 53,230.00 63,710.06 120 75,000.00 311.200 Personal Property Tax 266.26 234.23 381.09 413.93 .00 506.27 .00 Property Tax Totals $53,172.29 $53,580.79 $54,451.18 $59,145.32 $53,230.00 $64,216.33 121% $75,000.00 Interest Earnings 361.100 Interest Earnings 4,006.48 3,406.73 6,624.04 9,934.80 .00 8,380.37 .00 361.300 Change in Fair Market Value (3,144.66) (18,558.06) (3,811.58) 7,045.66 .00 4,848.42 .00 Interest Earnings Totals $861.82 ($15,151.33) $2,812.46 $16,980.46 $0.00 $13,228.79 +++ $0.00 Department 000 - Fund Revenues Totals $54,034.11 $38,429.46 $57,263.64 $76,125.78 $53,230.00 $77,445.12 145% $75,000.00 REVENUE TOTALS $54,034.11 $38,429.46 $57,263.64 $76,125.78 $53,230.00 $77,445.12 145% $75,000.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 51 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 244 - Monashka Bay Road District EXPENSE Department 226 - Monashka Bay Road District Personnel Services 410.110 Salaries 49.12 56.13 49.21 37.75 400.00 30.80 8 300.00 410.130 Overtime .00 .00 9.08 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .00 .00 .00 .00 .04 .00 420.120 FICA Taxes 3.58 4.49 3.92 2.49 .00 2.47 .00 420.130 Group Insurance 13.42 38.88 .00 3.41 .00 3.47 .00 420.140 Retirement 10.81 13.60 11.59 7.46 .00 7.62 .00 420.150 Workers Compensation .21 .24 .17 .11 .00 .13 .00 Personnel services Totals $77.14 $113.34 $73.97 $51.22 $400.00 $44.53 11% $300.00 Legal services 431.120 Legal Fees .00 .00 55.00 .00 100.00 .00 200.00 Legal Services Totals $0.00 $0.00 $55.00 $0.00 $100.00 $0.00 0% $200.00 Service District Maint 446.110 Snow Removal/ Sanding 6,983.47 22,430.90 13,622.23 14,391.07 20,000.00 467.08 2 14,000.00 446.120 Maint & Repairs .00 69,207.46 11,677.50 135.74 20,000.00 .00 25,000.00 446.125 Grading / Ditching 5,911.19 1,136.00 .00 11,761.06 10,000.00 6,486.88 65 25,000.00 Service District Maint Totals $12,894.66 $92,774.36 $25,299.73 $26,287.87 $50,000.00 $6,953.96 14% $64,000.00 Support Goods & Services 450.110 Operating Supplies .00 .00 .00 .00 .00 103.77 .00 450.222 General LiablityInsurance Coverage 158.81 155.00 178.00 178.00 150.00 213.00 142 500.00 450.224 Insurance Coverage Discounts (39.00) (46.00) (51.00) (33.00) .00 (10.00) (1,000) .00 450.230 Advertising / Hearings .00 .00 .00 .00 100.00 147.21 147 .00 450.320 Bad Debt Expense .22 .10 .13 .06 .00 .46 .00 450.450 Contingencies .00 .00 .00 .00 2,480.00 .00 10,000.00 Support Goods & Services Totals $120.03 $109.10 $127.13 $145.06 $2,730.00 $454.44 17% $10,500.00 Department 226 - Monashka Bay Road District Totals $13,091.83 $92,996.80 $25,555.83 $26,484.15 $53,230.00 $7,452.93 14% $75,000.00 EXPENSE TOTALS $13,091.83 $92,996.80 $25,555.83 $26,484.15 $53,230.00 $7,452.93 14% $75,000.00 Fund 244 - Monashka Bay Road District Totals REVENUE TOTALS $54,034.11 $38,429.46 $57,263.64 $76,125.78 $53,230.00 $77,445.12 145% $75,000.00 EXPENSE TOTALS $13,091.83 $92,996.80 $25,555.83 $26,484.15 $53,230.00 $7,452.93 14% $75,000.00 Fund 244 - Monashka Bay Road District Totals $40,942.28 ($54,567.34) $31,707.81 $49,641.63 $0.00 $69,992.19 +++ $0.00 Run by Dora Crass on 04/01/2025 16:50:31 PM Page 52 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 246 - Bay View Road Service REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 15,445.39 14,552.85 15,611.69 16,767.74 14,500.00 18,469.42 127 18,500.00 Property Tax Totals $15,445.39 $14,552.85 $15,611.69 $16,767.74 $14,500.00 $18,469.42 127% $18,500.00 Penalties & Interest Tax 319.100 Penalties & Interest .00 .01 .00 .00 .00 .09 .00 Penalties & Interest Tax Totals $0.00 $0.01 $0.00 $0.00 $0.00 $0.09 +++ $0.00 Interest Earnings 361.100 Interest Earnings 906.58 745.09 1,124.84 1,607.47 .00 1,475.52 .00 361.300 Change in Fair Market Value (714.43) (4,127.01) (849.88) 1,171.88 .00 815.68 .00 Interest Earnings Totals $192.15 ($3,381.92) $274.96 $2,779.35 $0.00 $2,291.20 +++ $0.00 Department 000 - Fund Revenues Totals $15,637.54 $11,170.94 $15,886.65 $19,547.09 $14,500.00 $20,760.71 143% $18,500.00 REVENUE TOTALS $15,637.54 $11,170.94 $15,886.65 $19,547.09 $14,500.00 $20,760.71 143% $18,500.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 53 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 246 - Bay View Road Service EXPENSE Department 228 - Bay View Road Service District Personnel Services 410.110 Salaries 49.11 129.76 55.88 .00 .00 .00 .00 410.130 Overtime .00 .00 27.23 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .02 .00 .00 .00 .00 .00 420.120 FICA Taxes 3.57 9.42 6.12 .00 .00 .00 .00 420.130 Group Insurance 26.84 38.89 40.11 .00 .00 .00 .00 420.140 Retirement 10.81 28.54 18.30 .00 .00 .00 .00 420.150 Workers Compensation .21 .46 .26 .00 .00 .00 .00 Personnel services Totals $90.54 $207.09 $147.90 $0.00 $0.00 $0.00 +++ 0.00 Legal services 431.120 Legal Fees .00 .00 55.00 .00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $55.00 $0.00 $0.00 $0.00 +++ $0.00 Service District Maint 446.110 Snow Removal/ Sanding 1,696.72 6,402.66 6,312.70 6,457.95 3,000.00 1,003.64 33 7,000.00 446.120 Maint & Repairs 6,917.56 3,754.81 27,862.50 312.00 8,800.00 .00 8,800.00 446.125 Grading / Ditching 4,104.33 142.00 1,235.10 1,819.85 2,700.00 918.50 34 2,700.00 Service District Maint Totals $12,718.61 $10,299.47 $35,410.30 $8,589.80 $14,500.00 $1,922.14 13% $18,500.00 Support Goods & Services 450.110 Operating Supplies .00 .00 .00 .00 .00 103.77 .00 450.222 General LiablityInsurance Coverage 117.76 117.00 117.00 128.00 .00 139.00 .00 450.224 Insurance Coverage Discounts (29.00) (33.00) (34.00) (24.00) .00 (6.00) (600) .00 450.230 Advertising / Hearings .00 .00 .00 .00 .00 147.21 .00 450.320 Bad Debt Expense .00 .01 .00 .11 .00 .00 .00 Support Goods & Services Totals $88.76 $84.01 $83.00 $104.11 $0.00 $383.98 +++ $0.00 Department 228 - Bay View Road Service District $12,897.91 $10,590.57 $35,696.20 $8,693.91 $14,500.00 $2,306.12 16% $18,500.00 Totals EXPENSE TOTALS $12,897.91 $10,590.57 $35,696.20 $8,693.91 $14,500.00 $2,306.12 16% $18,500.00 Fund 246 - Bay View Road Service Totals REVENUE TOTALS $15,637.54 $11,170.94 $15,886.65 $19,547.09 $14,500.00 $20,760.71 143% $18,500.00 EXPENSE TOTALS $12,897.91 $10,590.57 $35,696.20 $8,693.91 $14,500.00 $2,306.12 16% $18,500.00 Fund 246 - Bay View Road Service Totals $2,739.63 $580.37 ($19,809.55) $10,853.18 $0.00 $18,454.59 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 54 of 99 Q sv 0 (D z 0 v (D N O O O N O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 250 - Fire Protection Area #1 REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 633,723.98 661,565.38 666,040.15 694,666.62 700,000.00 839,234.70 120 839,000.00 311.200 Personal Property Tax 9,000.90 10,158.25 14,107.64 12,026.47 10,500.00 13,679.68 130 10,500.00 Property Tax Totals $642,724.88 $671,723.63 $680,147.79 $706,693.09 $710,500.00 $852,914.38 120% $849,500.00 Penalties & Interest Tax 319.100 Penalties & Interest .44 .20 .20 1.03 .00 .99 .00 Penalties & Interest Tax Totals $0.44 $0.20 $0.20 $1.03 $0.00 $0.99 +++ $0.00 Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 .00 .00 135,010.65 .00 331.119 CORONAVIRUS Relief Fund (CARES ACT) 17,463.91 .00 .00 .00 .00 .00 .00 334.625 Volunteer Fire Capacity (VFC) Grant - (formally VFA) .00 4,500.00 .00 6,975.00 .00 10,000.00 .00 Federal Grants Totals $17,463.91 $4,500.00 $0.00 $6,975.00 $0.00 $145,010.65 +++ $0.00 State Shared Revenues 335.190 PERS on Behalf Payment 6,432.05 2,999.22 2,133.45 3,208.20 6,000.00 2,533.34 42 .00 State Shared Revenues Totals $6,432.05 $2,999.22 $2,133.45 $3,208.20 $6,000.00 $2,533.34 42% $0.00 Interest Earnings 361.100 Interest Earnings 5,754.99 9,759.22 29,611.39 37,904.09 15,000.00 34,874.00 232 .00 361.300 Change in Fair Market Value (4,751.99) (56,659.49) (11,393.50) 27,686.21 .00 19,122.56 .00 Interest Earnings Totals $1,003.00 ($46,900.27) $18,217.89 $65,590.30 $15,000.00 $53,996.56 360% $0.00 Miscellaneous - Classified 380.170 Other 4,790.85 1,846.51 1,105.23 541.72 .00 139.95 .00 Miscellaneous - Classified Totals $4,790.85 $1,846.51 $1,105.23 $541.72 $0.00 $139.95 +++ $0.00 Operating Transfers In 391.450 Capital Projects .00 2,576.64 .00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $2,576.64 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Department 000 - Fund Revenues Totals $672,415.13 $636,745.93 $701,604.56 $783,009.34 $731,500.00 $1,054,595.87 144% $849,500.00 REVENUE TOTALS $672,415.13 $636,745.93 $701,604.56 $783,009.34 $731,500.00 $1,054,595.87 144% $849,500.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 55 of 99 Q v z 0 v O (D N O O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 Account Account Description 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Amended Budget 2025 Actual Amount % of FY25 Used Manager's Budget Fund 250 - Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station Personnel Services 410.110 Salaries 89,069.24 55,189.45 81,120.55 113,680.06 126,682.00 91,039.90 72 129,216.00 410.120 Temporary Help 6,050.13 10,000.00 10,384.28 1,858.01 10,000.00 110.14 1 10,000.00 410.130 Overtime 1,527.41 656.56 907.37 508.64 1,200.00 380.65 32 1,200.00 410.150 Volunteer Stipends 29,396.00 54,822.00 25,047.00 75,732.00 50,000.00 71,912.25 144 90,000.00 410.152 Cell Phone Stipend 783.80 661.29 1,106.67 1,138.71 1,200.00 900.00 75 1,200.00 420.110 Unemployment Taxes 8.25 4.14 8.04 13.51 205.00 91.38 45 230.00 420.120 FICA Taxes 10,006.03 9,352.51 8,902.56 15,326.69 15,673.00 12,440.79 79 17,627.00 420.130 Group Insurance 25,302.28 16,108.59 25,163.78 23,902.91 26,680.00 19,536.86 73 28,100.00 420.140 Retirement 23,315.68 12,249.85 19,793.40 28,415.18 33,900.00 24,413.76 72 36,607.00 420.150 Workers Compensation 6,678.59 5,855.91 5,375.47 8,250.98 11,453.00 11,871.75 104 14,263.00 Personnel Services Totals $192,137.41 $164,900.30 $177,809.12 $268,826.69 $276,993.00 $232,697.48 84% $328,443.00 Professional Services 430.140 Contracted Services 7,237.47 14,777.40 11,867.58 17,398.39 15,000.00 1,499.25 10 15,000.00 Professional Services Totals $7,237.47 $14,777.40 $11,867.58 $17,398.39 $15,000.00 $1,499.25 10% $15,000.00 Legal Services 431.110 Litigation Expenses .00 .00 1,870.00 .00 .00 .00 .00 431.120 Legal Fees 1,797.00 80.00 442.50 60.00 1,000.00 .00 1,000.00 Legal services Totals $1,797.00 $80.00 $2,312.50 $60.00 $1,000.00 $0.00 0% $1,000.00 Contributions 448.370 Bayside Volunteer Association .00 .00 .00 .00 .00 .00 1,000.00 Contributions Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $1,000.00 Support Goods & Services 450.100 Office Supplies 337.63 621.18 127.77 370.20 1,000.00 194.28 19 1,000.00 450.110 Operating Supplies 25,909.48 27,476.17 12,671.67 20,856.64 20,000.00 6,131.84 31 20,000.00 450.119 COVID-19 Expenditures 3,466.87 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding 1,991.26 532.87 1,570.72 746.70 2,000.00 397.82 20 2,000.00 450.130 Postage .00 118.15 .00 193.63 500.00 .00 500.00 450.140 Dues / Books / Periodicals .00 3,058.13 1,570.00 2,234.33 3,000.00 1,786.18 60 3,000.00 450.160 Furniture / Fixtures 550.00 209.00 .00 1,599.00 2,500.00 .00 2,500.00 450.170 Machinery/ Equipment <$5000 5,597.82 21,959.86 10,869.35 49,092.91 80,000.00 52,960.63 66 80,000.00 450.180 Equipment Rental 368.75 .00 .00 .00 1,000.00 .00 1,000.00 450.210 Food / Business Lunch/Meeting Rooms 1,691.03 1,268.30 340.74 5,615.83 4,000.00 2,506.96 63 6,000.00 450.221 Property Insurance 6,409.00 8,110.00 9,706.00 6,719.00 10,000.00 7,754.00 78 12,000.00 450.222 General Uablity Insurance Coverage 1,368.55 1,223.00 1,432.00 1,436.00 2,000.00 1,510.00 76 2,000.00 450.224 Insurance Coverage Discounts (5,612.00) (6,919.00) (7,732.00) (4,721.00) .00 (1,420.00) (142,000) .00 450.226 Mobile Equipment Insurance .00 .00 21.25 23.00 .00 49.00 1,000.00 450.227 Supplemental Firefighter Insurance Coverage 3,221.00 3,221.00 2,807.00 3,087.70 4,000.00 2,531.10 63 4,000.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 56 of 99 Q v z 0 v O (D N O N O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 250 - Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station Support Goods & Services 450.230 Advertising / Hearings 450.270 Continuing Education 450.290 Recruit / Relocation 450.300 Travel / Per Diem 450.320 Bad Debt Expense 450.325 Settlement Costs 450.340 Telephone/Communications 450.350 Electricity 450.360 Fuel - Heating 450.365 Fuel - Vehicle 450.370 Water & Sewer 450.380 Snow Removal / Sanding 450.390 Refuse Collection - Disposal 450.430 Maint & Repairs 450.435 Maint Agreements 450.440 Auto Maint & Repairs 450.450 Contingencies 450.451 Licenses & Permits 450.550 Volunteer Physicals Support Goods & Services Totals 1,384.40 1,973.50 873.94 166.00 1,000.00 69.72 7 1,000.00 2,817.83 11,599.55 14,778.96 1,975.96 21,000.00 15,345.29 73 30,000.00 7,008.26 13,018.57 715.92 9,426.00 .00 .00 .00 249.70 .00 .00 .00 5,000.00 .00 5,000.00 43.43 84.99 1.38 .74 .00 103.17 .00 .00 .00 .00 25,000.00 .00 .00 .00 4,925.10 4,698.96 3,783.95 5,654.57 5,000.00 3,905.92 78 6,000.00 11,496.95 10,914.59 10,537.26 13,451.26 15,000.00 11,053.78 74 17,000.00 10,815.26 20,091.90 23,102.54 17,331.52 20,000.00 9,073.22 45 20,000.00 1,906.93 2,881.33 3,292.49 6,131.65 6,500.00 3,284.55 51 6,500.00 2,635.96 3,544.71 4,473.60 4,588.80 5,000.00 3,059.20 61 5,500.00 2,975.00 4,622.50 175.00 1,470.00 4,000.00 .00 4,000.00 700.55 2,092.27 600.86 585.87 2,500.00 388.62 16 2,500.00 14,108.01 19,516.86 12,040.78 14,888.53 20,000.00 16,024.83 80 30,000.00 1,863.78 .00 .00 .00 10,000.00 .00 10,000.00 6,684.47 3,218.88 7,345.16 3,160.26 10,000.00 3,004.57 30 15,000.00 .00 .00 .00 .00 42,507.00 .00 40,557.00 .00 .00 70.00 1,276.00 1,000.00 20.00 2 1,000.00 134.00 4,082.00 3,496.17 2,327.22 15,000.00 3,175.11 21 15,000.00 $115,049.02 $163,219.27 $118,672.51 $194,688.32 $313,507.00 $142,909.79 46% $344,057.00 Equipment 466.220 Auto Liability Insurance 15,357.00 15,359.00 14,771.03 18,012.00 20,000.00 20,227.00 101 30,000.00 Equipment Totals $15,357.00 $15,359.00 $14,771.03 $18,012.00 $20,000.00 $20,227.00 101% $30,000.00 capital outlay 470.100 Machinery/ Equipment >$5000 7,780.00 6,500.00 2,000.00 261,264.00 75,000.00 138,137.20 184 100,000.00 capital Outlay Totals $7,780.00 $6,500.00 $2,000.00 $261,264.00 $75,000.00 $138,137.20 184% $100,000.00 Operating Transfers Out 494.450 Capital Projects as of FY10 52,213.55 .00 .00 .00 .00 .00 .00 494.455 Capital Projects- Non Boro Bldg. .00 .00 100,000.00 .00 30,000.00 .00 30,000.00 Operating Transfers Out Totals $52,213.55 $0.00 $100,000.00 $0.00 $30,000.00 $0.00 0% $30,000.00 Department 212 - Bayside Fire Station Totals $391,571.45 $364,835.97 $427,432.74 $760,249.40 $731,500.00 $535,470.72 73% $849,500.00 EXPENSE TOTALS $391,571.45 $364,835.97 $427,432.74 $760,249.40 $731,500.00 $535,470.72 73% $849,500.00 Fund 250 - Fire Protection Area #1 Totals REVENUE TOTALS $672,415.13 $636,745.93 $701,604.56 $783,009.34 $731,500.00 $1,054,595.87 144% $849,500.00 EXPENSE TOTALS $391,571.45 $364,835.97 $427,432.74 $760,249.40 $731,500.00 $535,470.72 73% $849,500.00 Fund 250 - Fire Protection Area #1 Totals $280,843.68 $271,909.96 $274,171.82 $22,759.94 $0.00 $519,125.15 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 57 of 99 Q sv 0 z 0 v (D N O W O N Q0 C7 R'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 252 - Women's Bay Fire Dept. REVENUE Department 000-Fund Revenues Property Tax 311.100 Real Property Tax 107,252.02 108,565.37 116,160.55 118,911.35 110,000.00 139,043.61 126 135,000.00 311.200 Personal Property Tax 3,193.10 2,549.42 2,582.09 2,673.21 2,500.00 1,594.43 64 2,500.00 Property Tax Totals $110,445.12 $111,114.79 $118,742.64 $121,584.56 $112,500.00 $140,638.04 125% $137,500.00 Penalties & Interest Tax 319.100 Penalties & Interest .07 .50 .19 .23 .00 .12 .00 Penalties & Interest Tax Totals $0.07 $0.50 $0.19 $0.23 $0.00 $0.12 +++ $0.00 Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 .00 .00 48,954.00 .00 331.118 Department of Public Safety COVID-19 Funding 463.32 .00 .00 .00 .00 .00 .00 331.119 CORONAVIRUS Relief Fund (CARES ACT) 753.94 .00 .00 .00 .00 .00 .00 334.625 Volunteer Fire Capacity (VFC) Grant - (formally VFA) .00 8,521.01 .00 6,067.39 .00 .00 .00 Federal Grants Totals $1,217.26 $8,521.01 $0.00 $6,067.39 $0.00 $48,954.00 +++ $0.00 Charges for Services 340.220 Fire Protection Services 18,657.34 16,420.28 20,024.79 20,252.03 18,000.00 20,814.72 116 18,000.00 Charges for Services Totals $18,657.34 $16,420.28 $20,024.79 $20,252.03 $18,000.00 $20,814.72 116% $18,000.00 Interest Earnings 361.100 Interest Earnings 12,095.80 17,316.89 20,740.82 30,776.37 2,000.00 24,568.54 1,228 2,000.00 361.300 Change in Fair Market Value (9,495.03) (68,005.96) (10,967.27) 21,380.18 .00 14,551.69 .00 Interest Earnings Totals $2,600.77 ($50,689.07) $9,773.55 $52,156.55 $2,000.00 $39,120.23 1956% $2,000.00 Miscellaneous - Classified 380.170 Other 1,205.00 300.00 200.00 .00 .00 300.00 .00 380.240 Rental Income 13,450.00 8,400.00 15,100.00 15,600.00 15,600.00 11,700.00 75 15,600.00 Miscellaneous- Classified Totals $14,655.00 $8,700.00 $15,300.00 $15,600.00 $15,600.00 $12,000.00 77% $15,600.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 100,000.00 .00 150,000.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $100,000.00 $0.00 0% $150,000.00 Department 000 - Fund Revenues Totals $147,575.56 $94,067.51 $163,841.17 $215,660.76 $248,100.00 $261,527.11 105% $323,100.00 REVENUE TOTALS $147,575.56 $94,067.51 $163,841.17 $215,660.76 $248,100.00 $261,527.11 105% $323,100.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 58 of 99 Q sv (D z 0 dQ gODLAK ISLAND BaRQ UGH Account Account Description 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount Budget Worksheet Report Budget Year 2026 2025 Amended 2025 Actual Budget Amount % of FY25 Used Manager's Budget Fund 252 - Women's Bay Fire Dept. EXPENSE Department 214 - Bells Flats Russian Creek Personnel Services 410.110 Salaries 713.86 28.07 118.86 315.98 2,000.00 .00 2,000.00 410.120 Temporary Help 75.21 518.07 1,695.37 5,416.77 500.00 27.53 6 500.00 410.130 Overtime .00 .00 48.83 .00 .00 .00 .00 420.110 Unemployment Taxes .07 .00 .02 .03 50.00 .00 50.00 420.120 FICA Taxes 55.55 41.64 142.10 437.38 150.00 2.11 1 150.00 420.130 Group Insurance 396.34 .00 108.56 216.90 250.00 .00 250.00 420.140 Retirement 147.50 6.18 36.53 69.15 100.00 .00 100.00 420.150 Workers Compensation 1,406.89 28.64 83.47 216.43 250.00 47.92 19 250.00 Personnel Services Totals $2,795.42 $622.60 $2,233.74 $6,672.64 $3,300.00 $77.56 2% $3,300.00 Professional Services 430.140 Contracted Services 5,395.55 2,229.00 5,646.74 5,936.87 10,000.00 1,730.38 17 8,000.00 Professional Services Totals $5,395.55 $2,229.00 $5,646.74 $5,936.87 $10,000.00 $1,730.38 17% $8,000.00 Legal Services 431.120 Legal Fees .00 .00 .00 .00 1,000.00 .00 1,000.00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $1,000.00 $0.00 0% $1,000.00 5upport Goods & Services 450.100 Office Supplies (1.03) .00 35.42 644.64 1,000.00 .00 1,000.00 450.110 Operating Supplies 17,254.85 9,157.28 5,667.04 7,559.74 20,000.00 2,355.25 12 20,000.00 450.119 COVID-19 Expenditures 1,764.91 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding .00 .00 .00 746.70 500.00 397.82 80 500.00 450.130 Postage .00 .00 .00 208.60 100.00 .00 100.00 450.140 Dues / Books / Periodicals 331.00 .00 550.00 2,125.00 500.00 257.76 52 500.00 450.160 Furniture / Fixtures (724.68) .00 .00 384.58 4,000.00 .00 4,000.00 450.170 Machinery/ Equipment <$5000 11,087.70 .00 4,536.70 4,876.30 10,000.00 10,528.55 105 10,000.00 450.180 Equipment Rental .00 .00 .00 .00 500.00 .00 500.00 450.210 Food / Business Lunch/Meeting Rooms 315.00 .00 114.84 77.24 1,000.00 102.65 10 1,000.00 450.221 Property Insurance 1,899.00 2,425.00 2,933.00 3,866.00 4,000.00 4,451.00 ill 5,000.00 450.222 General Uablity Insurance Coverage 477.25 324.00 340.00 339.00 500.00 590.00 118 600.00 450.224 Insurance Coverage Discounts (1,390.00) (1,711.00) (2,582.00) (2,069.00) .00 (535.00) (53,500) .00 450.227 Supplemental Firefighter Insurance Coverage 4,307.00 4,307.00 3,241.00 3,565.10 5,000.00 3,565.10 71 5,000.00 450.230 Advertising / Hearings .00 .00 .00 .00 500.00 .00 .00 450.300 Travel / Per Diem 31.05 .00 .00 .00 2,000.00 .00 2,000.00 450.310 Training Materials .00 .00 .00 .00 5,000.00 .00 5,000.00 450.320 Bad Debt Expense 13.28 180.37 .41 .20 .00 287.13 .00 450.340 Telephone/Communications 2,934.18 1,975.68 2,132.27 2,198.67 2,000.00 1,502.34 75 2,200.00 450.350 Electricity 3,047.15 3,266.04 4,232.54 5,599.72 5,000.00 3,339.40 67 6,000.00 450.360 Fuel - Heating 4,055.72 7,768.21 7,981.49 7,581.47 8,000.00 3,247.77 41 8,500.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 59 of 99 Q v 0 (D z 0 fl) (D N O (Jl O N CD R'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 252 - Women's Bay Fire Dept. EXPENSE Department 214 - Bells Flats Russian Creek Support Goods & Services 450.365 Fuel- Vehicle 130.09 720.56 573.07 149.23 2,000.00 144.38 7 1,000.00 450.430 Maint & Repairs 16,774.48 903.37 4,864.02 11,832.57 15,000.00 23,184.75 155 25,000.00 450.440 Auto Maint & Repairs 153.17 1,516.06 1,430.99 1,311.44 10,000.00 674.41 7 10,000.00 450.450 Contingencies .00 .00 .00 .00 74,200.00 .00 .00 450.451 Licenses & Permits .00 .00 55.00 15.00 .00 50.00 .00 450.460 Cleaning Supplies 98.47 .00 .00 .00 500.00 .00 400.00 450.461 Safety Supplies .00 .00 .00 3,865.23 .00 .00 .00 450.550 Volunteer Physicals .00 .00 .00 .00 5,000.00 .00 5,000.00 Support Goods & Services Totals $62,558.59 $30,832.57 $36,105.79 $54,877.43 $176,300.00 $54,143.31 31% $113,300.00 Equipment 466.220 Auto Liability Insurance 3,360.00 3,360.00 5,656.28 6,003.03 7,500.00 6,066.00 81 7,500.00 Equipment Totals $3,360.00 $3,360.00 $5,656.28 $6,003.03 $7,500.00 $6,066.00 81% $7,500.00 Capital outlay 470.050 Improvements Other Than Buildings .00 .00 .00 .00 .00 .00 100,000.00 470.100 Machinery/ Equipment >$5000 .00 10,978.73 .00 .00 50,000.00 48,954.00 98 40,000.00 470.120 Automotive .00 .00 179,683.13 .00 .00 .00 .00 470.140 Remodel/ Renovation .00 .00 .00 .00 .00 .00 50,000.00 Capital Outlay Totals $0.00 $10,978.73 $179,683.13 $0.00 $50,000.00 $48,954.00 98% $190,000.00 Department 214 - Bells Flats Russian Creek Totals $74,109.56 $48,022.90 $229,325.68 $73,489.97 $248,100.00 $110,971.25 45% $323,100.00 EXPENSE TOTALS $74,109.56 $48,022.90 $229,325.68 $73,489.97 $248,100.00 $110,971.25 45% $323,100.00 Fund 252 - Women's Bay Fire Dept. Totals REVENUE TOTALS $147,575.56 $94,067.51 $163,841.17 $215,660.76 $248,100.00 $261,527.11 105% $323,100.00 EXPENSE TOTALS $74,109.56 $48,022.90 $229,325.68 $73,489.97 $248,100.00 $110,971.25 45% $323,100.00 Fund 252 - Women's Bay Fire Dept. Totals $73,466.00 $46,044.61 ($65,484.51) $142,170.79 $0.00 $150,555.86 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 60 of 99 Q sv z 0 v O (D N O O O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 254 - KIB Airport Fire District REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 11,141.74 17,605.79 16,533.69 16,237.00 16,500.00 18,855.42 114 21,600.00 311.200 Personal Property Tax 5,436.29 2,398.78 3,628.24 4,545.48 3,500.00 5,319.24 152 2,400.00 Property Tax Totals $16,578.03 $20,004.57 $20,161.93 $20,782.48 $20,000.00 $24,174.66 121% $24,000.00 Interest Earnings 361.100 Interest Earnings 886.57 644.30 1,489.34 1,932.01 900.00 1,826.20 203 .00 361.300 Change in Fair Market Value (677.94) (3,642.47) (1,334.56) 1,340.31 .00 1,020.34 .00 Interest Earnings Totals $208.63 ($2,998.17) $154.78 $3,272.32 $900.00 $2,846.54 316% $0.00 Department 000 - Fund Revenues Totals $16,786.66 $17,006.40 $20,316.71 $24,054.80 $20,900.00 $27,021.20 129% $24,000.00 REVENUE TOTALS $16,786.66 $17,006.40 $20,316.71 $24,054.80 $20,900.00 $27,021.20 129% $24,000.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 61 of 99 Q sv z 0 v (D N O v O N CD K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 254 - KIB Airport Fire District EXPENSE Department 216 - Airport Protection Contracted Services 444.360 Fire Protection Services 18,657.34 16,420.28 20,024.79 20,252.03 20,800.00 20,814.72 100 23,900.00 Contracted Services Totals $18,657.34 $16,420.28 $20,024.79 $20,252.03 $20,800.00 $20,814.72 100% $23,900.00 Support Goods & Services 450.222 General Uablity Insurance Coverage 121.45 120.00 122.00 134.00 100.00 149.00 149 100.00 450.224 Insurance Coverage Discounts (30.00) (34.00) (35.00) (28.00) .00 (8.00) (800) .00 450.320 Bad Debt Expense 6.25 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals $97.70 $86.00 $87.00 $106.00 $100.00 $141.00 141% $100.00 Department 216 - Airport Protection Totals $18,755.04 $16,506.28 $20,111.79 $20,358.03 $20,900.00 $20,955.72 100% $24,000.00 EXPENSE TOTALS $18,755.04 $16,506.28 $20,111.79 $20,358.03 $20,900.00 $20,955.72 100% $24,000.00 Fund 254 - KIB Airport Fire District Totals REVENUE TOTALS $16,786.66 $17,006.40 $20,316.71 $24,054.80 $20,900.00 $27,021.20 129% $24,000.00 EXPENSE TOTALS $18,755.04 $16,506.28 $20,111.79 $20,358.03 $20,900.00 $20,955.72 100% $24,000.00 Fund 254 - KIB Airport Fire District Totals ($1,968.38) $500.12 $204.92 $3,696.77 $0.00 $6,065.48 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:31 PM Page 62 of 99 Q sv z 0 v O (D N O 00 O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 260 - Woodland Acres Light REVENUE Department 000-Fund Revenues Property Tax 311.100 Real Property Tax 5,586.41 5,838.89 5,783.97 6,186.66 6,150.00 7,267.17 118 7,260.00 311.200 Personal Property Tax 50.03 60.56 60.33 60.43 50.00 65.74 131 65.00 Property Tax Totals $5,636.44 $5,899.45 $5,844.30 $6,247.09 $6,200.00 $7,332.91 118% $7,325.00 Penalties & Interest Tax 319.100 Penalties & Interest .00 .01 .00 .00 .00 .00 .00 Penalties & Interest Tax Totals $0.00 $0.01 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Interest Earnings 361.100 Interest Earnings 356.71 286.38 616.76 830.85 400.00 654.10 164 .00 361.300 Change in Fair Market Value (276.67) (1,596.55) (376.58) 588.10 .00 379.56 .00 Interest Earnings Totals $80.04 ($1,310.17) $240.18 $1,418.95 $400.00 $1,033.66 258% $0.00 Department 000 - Fund Revenues Totals $5,716.48 $4,589.29 $6,084.48 $7,666.04 $6,600.00 $8,366.57 127% $7,325.00 REVENUE TOTALS $5,716.48 $4,589.29 $6,084.48 $7,666.04 $6,600.00 $8,366.57 127% $7,325.00 Run by Dora Crass on 04/01/2025 16:50:31 PM Page 63 of 99 Q v z 0 v O (D N O O O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 260 - Woodland Acres Light EXPENSE Department 230 - Woodland Acres Street Lights Support Goods & Services 450.222 GeneralLiablity Insurance Coverage 106.53 106.00 107.00 119.00 100.00 125.00 125 75.00 450.224 Insurance Coverage Discounts (26.00) (30.00) (31.00) (24.00) .00 (6.00) (600) .00 450.320 Bad Debt Expense .02 .00 .04 .00 .00 6.00 .00 450.350 Electricity 5,497.26 5,547.02 5,583.85 5,773.12 6,500.00 4,223.60 65 7,250.00 Support Goods & Services Totals $5,577.81 $5,623.02 $5,659.89 $5,868.12 $6,600.00 $4,348.60 66% $7,325.00 Department 230 - Woodland Acres Street Lights Totals $5,577.81 $5,623.02 $5,659.89 $5,868.12 $6,600.00 $4,348.60 66% $7,325.00 EXPENSE TOTALS $5,577.81 $5,623.02 $5,659.89 $5,868.12 $6,600.00 $4,348.60 66% $7,325.00 Fund 260 -Woodland Acres Light Totals REVENUE TOTALS $5,716.48 $4,589.29 $6,084.48 $7,666.04 $6,600.00 $8,366.57 127% $7,325.00 EXPENSE TOTALS $5,577.81 $5,623.02 $5,659.89 $5,868.12 $6,600.00 $4,348.60 66% $7,325.00 Fund 260 - Woodland Acres Light Totals $138.67 ($1,033.73) $424.59 $1,797.92 $0.00 $4,017.97 +++ $0.00 Run by Dora Crass on 04/01/2025 16:50:31 PM Page 64 of 99 Q sv z 0 v (D N_ O O N O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 261 - Trinity Islands Light District REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 1,898.56 1,921.55 1,988.42 2,108.87 2,100.00 2,524.56 120 2,500.00 311.200 Personal Property Tax 1.62 .00 .00 1.53 .00 .00 .00 Property Tax Totals $1,900.18 $1,921.55 $1,988.42 $2,110.40 $2,100.00 $2,524.56 120% $2,500.00 Interest Earnings 361.100 Interest Earnings 507.20 405.49 880.13 1,184.20 800.00 913.98 114 .00 361.300 Change in Fair Market Value (393.90) (2,259.51) (556.88) 818.05 .00 545.56 .00 Interest Earnings Totals $113.30 ($1,854.02) $323.25 $2,002.25 $800.00 $1,459.54 182% $0.00 Department 000 - Fund Revenues Totals $2,013.48 $67.53 $2,311.67 $4,112.65 $2,900.00 $3,984.10 137% $2,500.00 REVENUE TOTALS $2,013.48 $67.53 $2,311.67 $4,112.65 $2,900.00 $3,984.10 137% $2,500.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 65 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 261 - Trinity Islands Light District EXPENSE Department 261- Trinity Island Lighting Support Goods & Services 450.222 General Liablity Insurance Coverage 101.86 102.00 102.00 116.00 100.00 120.00 120 100.00 450.224 Insurance Coverage Discounts (25.00) (28.00) (29.00) (24.00) .00 (6.00) (600) .00 450.320 Bad Debt Expense .00 .00 .00 .00 .00 1.20 .00 450.350 Electricity 1,505.28 1,431.51 1,322.46 1,328.24 2,800.00 951.36 34 2,400.00 Support Goods & Services Totals $1,582.14 $1,505.51 $1,395.46 $1,420.24 $2,900.00 $1,066.56 37% $2,500.00 Department 261 - Trinity Island Lighting Totals $1,582.14 $1,505.51 $1,395.46 $1,420.24 $2,900.00 $1,066.56 37% $2,500.00 EXPENSE TOTALS $1,582.14 $1,505.51 $1,395.46 $1,420.24 $2,900.00 $1,066.56 37% $2,500.00 Fund 261 - Trinity Islands Light District Totals REVENUE TOTALS $2,013.48 $67.53 $2,311.67 $4,112.65 $2,900.00 $3,984.10 137% $2,500.00 EXPENSE TOTALS $1,582.14 $1,505.51 $1,395.46 $1,420.24 $2,900.00 $1,066.56 37% $2,500.00 Fund 261 - Trinity Islands Light District Totals $431.34 ($1,437.98) $916.21 $2,692.41 $0.00 $2,917.54 +++ $0.00 Run by Dora Crass on 04/01/2025 16:50:32 PM Page 66 of 99 Q sv z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 262 -Mission Lake Tide Gate REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 1,496.37 1,634.67 1,601.24 1,651.83 1,600.00 2,205.42 138 .00 311.200 Personal Property Tax .00 .00 .00 .00 .00 1.23 .00 Property Tax Totals $1,496.37 $1,634.67 $1,601.24 $1,651.83 $1,600.00 $2,206.65 138% $0.00 Interest Earnings 361.100 Interest Earnings 1,009.77 795.41 1,690.92 2,266.11 600.00 1,749.10 292 600.00 361.300 Change in Fair Market Value (785.72) (4,410.03) (1,081.63) 1,558.41 .00 1,046.72 .00 Interest Earnings Totals $224.05 ($3,614.62) $609.29 $3,824.52 $600.00 $2,795.82 466% $600.00 Department 000 - Fund Revenues Totals $1,720.42 ($1,979.95) $2,210.53 $5,476.35 $2,200.00 $5,002.47 227% $600.00 REVENUE TOTALS $1,720.42 ($1,979.95) $2,210.53 $5,476.35 $2,200.00 $5,002.47 227% $600.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 67 of 99 Q sv z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 262 -Mission Lake Tide Gate EXPENSE Department 268 -Mission Lake Tide Gate Personnel Services 410.110 Salaries 349.53 188.95 401.84 .00 300.00 34.88 12 580.00 410.120 Temporary Help 8.36 .00 .00 .00 .00 165.20 .00 410.130 Overtime .00 480.62 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .06 .01 .00 .00 .03 .00 420.120 FICA Taxes 26.87 49.14 29.79 .00 30.00 15.23 51 .00 420.130 Group Insurance 111.95 50.43 149.03 .00 120.00 22.94 19 .00 420.140 Retirement 76.98 147.31 87.77 .00 100.00 7.50 8 .00 420.150 Workers Compensation 25.27 28.75 13.69 .00 30.00 8.75 29 .00 Personnel Services Totals $598.96 $945.26 $682.13 $0.00 $580.00 $254.53 44% $580.00 Legal Services 431.120 Legal Fees .00 .00 120.00 .00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $120.00 $0.00 $0.00 $0.00 +++ $0.00 Support Goods & Services 450.222 General Uablity Insurance Coverage 102.79 103.00 104.00 116.00 105.00 120.00 114 .00 450.224 Insurance Coverage Discounts (25.00) (29.00) (30.00) (24.00) .00 (6.00) (600) .00 450.230 Advertising / Hearings .00 .00 .00 .00 100.00 .00 .00 450.430 Maint & Repairs .00 1,863.00 .00 .00 1,415.00 .00 20.00 Support Goods & Services Totals $77.79 $1,937.00 $74.00 $92.00 $1,620.00 $114.00 7% $20.00 Department 268 - Mission Lake Tide Gate Totals $676.75 $2,882.26 $876.13 $92.00 $2,200.00 $368.53 17% $600.00 EXPENSE TOTALS $676.75 $2,882.26 $876.13 $92.00 $2,200.00 $368.53 17% $600.00 Fund 262 - Mission Lake Tide Gate Totals REVENUE TOTALS $1,720.42 ($1,979.95) $2,210.53 $5,476.35 $2,200.00 $5,002.47 227% $600.00 EXPENSE TOTALS $676.75 $2,882.26 $876.13 $92.00 $2,200.00 $368.53 17% $600.00 Fund 262 - Mission Lake Tide Gate Totals $1,043.67 ($4,862.21) $1,334.40 $5,384.35 $0.00 $4,633.94 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 68 of 99 Q v z 0 R'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 273 - Opioid Class Action Settlement REVENUE Department 000-Fund Revenues Federal Shared Revenue 332.111 Distributors - Opioid Lawsuit Settlement .00 6,710.74 7,052.66 10,938.02 7,052.00 8,827.40 125 7,052.00 332.112 Janssen - Opioid Lawsuit Settlement .00 .00 27,707.65 282.03 .00 .00 .00 332.113 Allergan - Opioid Lawsuit Settlement .00 .00 .00 2,277.55 .00 2,279.05 2,279.00 332.114 Teva - Opioid Lawsuit Settlement .00 .00 .00 2,058.34 .00 2,059.88 2,058.00 332.115 Walgreens - Opioid Lawsuit Settlement .00 .00 .00 4,933.60 .00 .00 .00 332.116 Walmart - Opioid Lawsuit Settlement .00 .00 .00 20,058.74 .00 .00 .00 332.117 CVS - Opioid Lawsuit Settlement .00 .00 .00 2,533.12 .00 2,019.53 2,020.00 332.118 McKinsey - Opioid Lawsuit Settlement .00 .00 .00 .00 .00 10,401.90 .00 Federal Shared Revenue Totals $0.00 $6,710.74 $34,760.31 $43,081.40 $7,052.00 $25,587.76 363% $13,409.00 Interest Earnings 361.100 Interest Earnings .00 8.29 861.98 2,266.99 .00 2,902.92 .00 361.300 Change in Fair Market Value .00 (62.81) 372.04 1,380.63 .00 1,636.63 .00 Interest Earnings Totals $0.00 ($54.52) $1,234.02 $3,647.62 $0.00 $4,539.55 +++ $0.00 Department 000 - Fund Revenues Totals $0.00 $6,656.22 $35,994.33 $46,729.02 $7,052.00 $30,127.31 427% $13,409.00 REVENUE TOTALS $0.00 $6,656.22 $35,994.33 $46,729.02 $7,052.00 $30,127.31 427% $13,409.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 69 of 99 W T Sal CD N CP O PO (C) O oQ SaDIAS ISLAND BOMO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 273 - Opioid Class Action Settlement EXPENSE Department 281 - Opioid Class Action Capital Projects 452.180 Contingency .00 .00 .00 .00 7,052.00 .00 13,409.00 Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $7,052.00 $0.00 0% $13,409.00 Department 281 - Opioid Class Action Totals $0.00 $0.00 $0.00 $0.00 $7,052.00 $0.00 0% $13,409.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $7,052.00 $0.00 0% $13,409.00 Fund 273 - Opioid Class Action Settlement Totals REVENUE TOTALS $0.00 $6,656.22 $35,994.33 $46,729.02 $7,052.00 $30,127.31 427% $13,409.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $7,052.00 $0.00 0% $13,409.00 Fund 273 - Opioid Class Action Settlement Totals $0.00 $6,656.22 $35,994.33 $46,729.02 $0.00 $30,127.31 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 70 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 276 - Facilities Fund REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 639,987.57 557,545.56 1,076,846.23 1,473,228.67 1,450,000.00 1,089,770.70 75 1,610,000.00 361.300 Change in Fair Market Value (496,414.90) (2,665,937.81) (650,730.56) 1,012,167.85 .00 659,982.78 .00 Interest Earnings Totals $143,572.67 ($2,108,392.25) $426,115.67 $2,485,396.52 $1,450,000.00 $1,749,753.48 121% $1,610,000.00 Operating Transfers In 391.300 Debt Service .00 .00 2,213,366.00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $2,213,366.00 $0.00 $0.00 $0.00 +++ $0.00 Department 000 - Fund Revenues Totals $143,572.67 ($2,108,392.25) $2,639,481.67 $2,485,396.52 $1,450,000.00 $1,749,753.48 121% $1,610,000.00 REVENUE TOTALS $143,572.67 ($2,108,392.25) $2,639,481.67 $2,485,396.52 $1,450,000.00 $1,749,753.48 121% $1,610,000.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 71 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 276 - Facilities Fund EXPENSE Department 286 - Facilities Support Goods & Services 450.450 Contingencies .00 .00 .00 .00 230,000.00 .00 241,500.00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $230,000.00 $0.00 0% $241,500.00 Operating Transfers Out 494.220 Building & Grounds 5,000.00 5,000.00 .00 5,000.00 .00 .00 .00 494.300 Debt Service 827,316.00 .00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects .00 539,389.00 .00 845,000.00 1,220,000.00 .00 1,368,500.00 Operating Transfers Out Totals $832,316.00 $544,389.00 $0.00 $850,000.00 $1,220,000.00 $0.00 0% $1,368,500.00 Department 286 - Facilities Totals $832,316.00 $544,389.00 $0.00 $850,000.00 $1,450,000.00 $0.00 0% $1,610,000.00 EXPENSE TOTALS $832,316.00 $544,389.00 $0.00 $850,000.00 $1,450,000.00 $0.00 0% $1,610,000.00 Fund 276 - Facilities Fund Totals REVENUE TOTALS $143,572.67 ($2,108,392.25) $2,639,481.67 $2,485,396.52 $1,450,000.00 $1,749,753.48 121% $1,610,000.00 EXPENSE TOTALS $832,316.00 $544,389.00 $0.00 $850,000.00 $1,450,000.00 $0.00 0% $1,610,000.00 Fund 276 - Facilities Fund Totals ($688,743.33) ($2,652,781.25) $2,639,481.67 $1,635,396.52 $0.00 $1,749,753.48 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 72 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 277 - Tourism Development REVENUE Department 000 - Fund Revenues Sales Taxes 317.110 Bed Tax Revenue - On Road System 30,807.15 80,538.75 89,156.87 79,122.81 90,000.00 55,157.46 61 80,000.00 317.120 Bed Tax Revenue - Off Road System 19,576.37 20,907.97 32,859.37 20,086.88 30,000.00 18,184.24 61 20,000.00 317.130 Bed Tax Revenue - Larsen Bay 600.00 .00 .00 .00 .00 .00 .00 Sales Taxes Totals $50,983.52 $101,446.72 $122,016.24 $99,209.69 $120,000.00 $73,341.70 61% $100,000.00 Interest Earnings 361.100 Interest Earnings 1,254.83 1,019.68 2,601.71 4,122.72 .00 3,687.44 .00 361.300 Change in Fair Market Value (923.69) (5,745.13) (1,057.76) 3,051.36 .00 2,119.77 .00 Interest Earnings Totals $331.14 ($4,725.45) $1,543.95 $7,174.08 $0.00 $5,807.21 +++ $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 .00 .00 20,200.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $20,200.00 Department 000 - Fund Revenues Totals $51,314.66 $96,721.27 $123,560.19 $106,383.77 $120,000.00 $79,148.91 66% $120,200.00 REVENUE TOTALS $51,314.66 $96,721.27 $123,560.19 $106,383.77 $120,000.00 $79,148.91 66% $120,200.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 73 of 99 Q v z 0 R'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 277 - Tourism Development EXPENSE Department 287 - Tourism Development Personnel Services 410.110 Salaries .00 .00 14,448.84 6,812.98 .00 .00 .00 410.120 Temporary Help .00 .00 5,703.23 .00 .00 .00 .00 410.130 Overtime .00 .00 264.67 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .00 1.48 .85 .00 .00 .00 420.120 FICA Taxes .00 .00 1,520.29 499.04 .00 .00 .00 420.130 Group Insurance .00 .00 3,802.96 2,847.91 .00 .00 .00 420.140 Retirement .00 .00 4,082.23 1,487.96 .00 .00 .00 420.150 Workers Compensation .00 .00 65.30 21.72 .00 .00 .00 Personnel Services Totals $0.00 $0.00 $29,889.00 $11,670.46 $0.00 $0.00 +++ 0.00 Contributions 448.364 Kodiak Convention Bureau 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 56,250.00 75 75,000.00 Contributions Totals $75,000.00 $75,000.00 $75,000.00 $75,000.00 $75,000.00 $56,250.00 75% $75,000.00 Support Goods & Services 450.100 Office Supplies .00 104.26 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 188.68 177.00 193.00 216.00 .00 339.00 200.00 450.224 Insurance Coverage Discounts (46.00) (53.00) (56.00) (43.00) .00 (16.00) (1,600) .00 450.230 Advertising/ Hearings .00 .00 169.00 .00 .00 .00 .00 450.290 Recruit/ Relocation .00 .00 620.84 .00 .00 .00 .00 450.450 Contingencies .00 .00 .00 .00 .00 .00 25,000.00 Support Goods & Services Totals $142.68 $228.26 $926.84 $173.00 $0.00 $323.00 +++ $25,200.00 Operating Transfers Out 494.555 KFRC .00 .00 .00 .00 45,000.00 .00 20,000.00 Operating Transfers Out Totals $0.00 $0.00 $0.00 $0.00 $45,000.00 $0.00 0% $20,000.00 Department 287 - Tourism Development Totals $75,142.68 $75,228.26 $105,815.84 $86,843.46 $120,000.00 $56,573.00 47% $120,200.00 EXPENSE TOTALS $75,142.68 $75,228.26 $105,815.84 $86,843.46 $120,000.00 $56,573.00 47% $120,200.00 Fund 277 -Tourism Development Totals REVENUE TOTALS $51,314.66 $96,721.27 $123,560.19 $106,383.77 $120,000.00 $79,148.91 66% $120,200.00 EXPENSE TOTALS $75,142.68 $75,228.26 $105,815.84 $86,843.46 $120,000.00 $56,573.00 47% $120,200.00 Fund 277 - Tourism Development Totals ($23,828.02) $21,493.01 $17,744.35 $19,540.31 $0.00 $22,575.91 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 74 of 99 Q v z 0 fl) (D N IV O O N O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 278 - Commercial Passenger Vessel REVENUE Department 000 - Fund Revenues Federal Shared Revenue 335.181 Commercial Passenger Vessel Fiscal Recovery 54,220.00 54,220.00 .00 .00 .00 .00 .00 Federal Shared Revenue Totals $54,220.00 $54,220.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 State Shared Revenues 335.180 Commercial Passenger Vessel Tax .00 .00 6,745.00 20,112.50 .00 40,235.00 20,000.00 State Shared Revenues Totals $0.00 $0.00 $6,745.00 $20,112.50 $0.00 $40,235.00 +++ $20,000.00 Interest Earnings 361.100 Interest Earnings 1,576.65 1,552.76 1,412.66 2,310.98 .00 2,044.04 .00 361.300 Change in Fair Market Value (1,225.87) (9,225.61) (850.22) 1,426.63 .00 1,232.09 .00 Interest Earnings Totals $350.78 ($7,672.85) $562.44 $3,737.61 $0.00 $3,276.13 +++ $0.00 Department 000 - Fund Revenues Totals $54,570.78 $46,547.15 $7,307.44 $23,850.11 $0.00 $43,511.13 +++ $20,000.00 REVENUE TOTALS $54,570.78 $46,547.15 $7,307.44 $23,850.11 $0.00 $43,511.13 +++ $20,000.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 75 of 99 Q sv z 0 v (D N IV O N CD K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 278 - Commercial Passenger Vessel EXPENSE Department 288 - Passenger Vessels Professional Services 430.140 Contracted Services .00 153,000.00 .00 .00 .00 .00 .00 Professional Services Totals $0.00 $153,000.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Support Goods & Services 450.222 General LiablityInsurance Coverage 100.00 100.00 100.00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (24.00) (28.00) (29.00) .00 .00 .00 .00 450.450 Contingencies .00 .00 .00 .00 .00 .00 20,000.00 Support Goods & Services Totals $76.00 $72.00 $71.00 $0.00 $0.00 $0.00 +++ $20,000.00 Department 288 -Passenger Vessels Totals $76.00 $153,072.00 $71.00 $0.00 $0.00 $0.00 +++ $20,000.00 EXPENSE TOTALS $76.00 $153,072.00 $71.00 $0.00 $0.00 $0.00 +++ $20,000.00 Fund 278 -Commercial Passenger Vessel Totals REVENUE TOTALS $54,570.78 $46,547.15 $7,307.44 $23,850.11 $0.00 $43,511.13 +++ $20,000.00 EXPENSE TOTALS $76.00 $153,072.00 $71.00 $0.00 $0.00 $0.00 +++ $20,000.00 Fund 278 -Commercial Passenger Vessel Totals $54,494.78 ($106,524.85) $7,236.44 $23,850.11 $0.00 $43,511.13 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 76 of 99 Q v z 0 fl) O (D N N N O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 300 - Debt Service REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 2,012,518.48 2,163,273.96 1,843,933.33 383,541.11 412,570.00 413,136.25 100 .00 311.200 Personal Property Tax 243,996.34 252,103.01 217,284.06 40,803.03 45,841.00 41,893.86 91 .00 Property Tax Totals $2,256,514.82 $2,415,376.97 $2,061,217.39 $424,344.14 $458,411.00 $455,030.11 99% $0.00 Non -Ad Valorem Taxes 313.110 Motor Vehicle Tax 230,218.04 458,703.72 720,866.92 729,334.60 720,000.00 408,768.88 57 720,000.00 Non -Ad Valorem Taxes Totals $230,218.04 $458,703.72 $720,866.92 $729,334.60 $720,000.00 $408,768.88 57% $720,000.00 State Shared Revenues 335.200 School Debt Reimbursement- Current .00 5,146,233.00 5,151,361.00 5,148,528.00 5,146,052.00 4,024,223.00 78 4,270,637.00 335.210 School Debt Reimbursement - Prior Years .00 9,064,279.00 .00 .00 .00 .00 .00 State Shared Revenues Totals $0.00 $14,210,512.00 $5,151,361.00 $5,148,528.00 $5,146,052.00 $4,024,223.00 78% $4,270,637.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 50,674.00 .00 34,620.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $50,674.00 $0.00 0% $34,620.00 Operating Transfers In 391.100 General Fund 3,016,076.00 2,303,196.00 .00 995,618.00 1,186,827.00 .00 1,170,916.00 391.276 Facilities Fund 827,316.00 .00 .00 .00 .00 .00 .00 391.469 Renewal & Replacement 1,574,487.00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $5,417,879.00 $2,303,196.00 $0.00 $995,618.00 $1,186,827.00 $0.00 0% $1,170,916.00 Proceeds of Long Term Debt 393.110 Proceeds- 2012 Two Refunding Bond 4,225,000.00 .00 .00 .00 .00 .00 .00 393.515 Proceeds- 2011 Bond 4,070,000.00 .00 .00 .00 .00 .00 .00 393.516 Proceeds- 2013 Bond 14,535,000.00 .00 .00 .00 .00 .00 .00 393.517 Proceeds- 2014 Bond 14,520,000.00 .00 .00 .00 .00 .00 .00 393.523 Proceeds- 2020A Bond 10,802.65 .00 .00 .00 .00 .00 .00 393.524 Proceeds- 2020B Bond 32,843.85 .00 .00 .00 .00 .00 .00 393.600 Premium on Bonds 857,176.00 .00 .00 .00 .00 .00 .00 Proceeds of Long Term Debt Totals $38,250,822.50 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Department 000 - Fund Revenues Totals $46,155,434.36 $19,387,788.69 $7,933,445.31 $7,297,824.74 $7,561,964.00 $4,888,021.99 65% $6,196,173.00 REVENUE TOTALS $46,155,434.36 $19,387,788.69 $7,933,445.31 $7,297,824.74 $7,561,964.00 $4,888,021.99 65% $6,196,173.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 77 of 99 Q sv z 0 v O (D N N Cl) O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School Professional Services 430.130 Consultants 9,450.00 6,300.00 3,150.00 3,150.00 3,150.00 .00 6,300.00 Professional Services Totals $9,450.00 $6,300.00 $3,150.00 $3,150.00 $3,150.00 $0.00 0% $6,300.00 Support Goods & Services 450.320 Bad Debt Expense 745.48 688.35 7.62 .76 .00 708.59 .00 450.505 Bond Issuance Fee 20.00 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals $765.48 $688.35 $7.62 $0.76 $0.00 $708.59 +++ $0.00 Debt Service - Principal 475.239 2011 Bond Issue 5,264,601.00 330,000.00 340,000.00 355,000.00 375,000.00 375,000.00 100 395,000.00 475.241 2012A Refunding Bond Issue 2,524,173.00 545,000.00 .00 .00 .00 .00 .00 475.242 2012E Refunding Bond Issue 2,835,000.00 665,000.00 .00 .00 .00 .00 .00 475.243 GO 2013 - Principal 15,390,418.00 1,245,000.00 1,280,000.00 1,325,000.00 1,330,000.00 1,330,000.00 100 1,340,000.00 475.245 2014 GO Bond 15,352,318.00 1,220,000.00 1,255,000.00 1,310,000.00 1,360,000.00 1,360,000.00 100 1,410,000.00 475.246 2015 GO HS Bond 225,000.00 240,000.00 250,000.00 265,000.00 275,000.00 275,000.00 100 290,000.00 475.247 2015 GO R & R Bond 170,000.00 180,000.00 190,000.00 200,000.00 210,000.00 210,000.00 100 220,000.00 475.248 2016 GO HS Bond 75,000.00 80,000.00 80,000.00 85,000.00 90,000.00 90,000.00 100 95,000.00 475.249 2016 GO R & R Bond 515,000.00 540,000.00 570,000.00 595,000.00 630,000.00 630,000.00 100 660,000.00 475.252 2016 GO Series 3 - Principal 430,000.00 450,000.00 470,000.00 495,000.00 520,000.00 520,000.00 100 550,000.00 475.253 2018 AMBBA DL- HS Reno Principal 50,000.00 50,000.00 55,000.00 55,000.00 55,000.00 55,000.00 100 55,000.00 475.254 GO 2020 One Series A - Principal .00 25,000.00 30,000.00 30,000.00 30,000.00 30,000.00 100 35,000.00 475.255 GO 2020 One Series B - Principal .00 145,000.00 155,000.00 160,000.00 170,000.00 170,000.00 100 180,000.00 475.256 GO 2012 Two Refunding Bond - Principal .00 125,000.00 1,360,000.00 1,365,000.00 1,375,000.00 1,375,000.00 100 .00 Debt Service - Principal Totals $42,831,510.00 $5,840,000.00 $6,035,000.00 $6,240,000.00 $6,420,000.00 $6,420,000.00 100% $5,230,000.00 Debt Service - Interest 476.239 2011 Bond Issue 253,600.00 186,770.83 178,500.00 161,125.00 142,875.00 76,125.00 53 123,625.00 476.241 2012A Refunding Bond Issue 124,925.00 1,010.00 .00 .00 .00 .00 .00 476.242 2012E Refunding Bond Issue 152,350.00 23,190.00 .00 .00 .00 .00 .00 476.243 GO 2013 -Interest 756,790.00 284,205.99 253,536.65 209,738.73 202,162.00 103,401.93 51 190,606.00 476.245 2014 GO Bond Issue 857,112.50 425,542.20 386,971.53 335,497.61 281,072.00 158,315.68 56 238,236.00 476.246 2015 GO HS Bond 265,837.50 254,212.50 241,962.50 229,087.50 215,588.00 215,587.50 100 201,463.00 476.247 2015 GO R & R Bond 54,250.00 45,500.00 36,250.00 26,500.00 16,250.00 16,250.00 100 5,500.00 476.248 2016 GO HS Bond -Interest 58,543.76 54,668.76 50,668.76 46,543.76 42,169.00 42,168.76 100 37,544.00 476.249 2016 GO R & R Bond -Interest 162,625.00 136,250.00 108,500.00 79,375.00 48,750.00 48,750.00 100 16,500.00 476.252 2016 GO Series 3 -Interest 187,350.00 169,750.00 149,000.00 124,875.00 99,500.00 56,250.00 57 72,750.00 476.253 2018 AMBBA DL- HS Reno Interest 13,986.50 12,571.50 11,075.00 9,496.50 7,899.00 4,352.25 55 6,274.00 476.254 GO 2020 One Series A -Interest 15,525.00 16,625.00 15,250.00 13,750.00 12,250.00 6,500.00 53 10,625.00 476.255 GO 2020 One Series B -Interest 83,475.00 89,125.00 81,625.00 73,750.00 65,500.00 34,875.00 53 56,750.00 Run by Dora Crass on 04/01/2025 16:50:32 PM Page 78 of 99 Q v z 0 v (D N IV O N CD K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School Debt Service - Interest 476.256 GO 2012 Two Refunding Bond -Interest .00 19,602.26 17,976.86 12,620.98 4,799.00 4,798.75 100 .00 Debt Service -Interest Totals $2,986,370.26 $1,719,024.04 $1,531,316.30 $1,322,360.08 $1,138,814.00 $767,374.87 67% $959,873.00 Refunded Bond Uses 493.140 Bond Issuance Costs 251,850.71 .00 .00 .00 .00 .00 .00 Refunded Bond Uses Totals $251,850.71 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Operating Transfers Out 494.100 General Fund .00 .00 5,879,272.00 .00 .00 .00 .00 494.276 Facilities Fund .00 .00 2,213,366.00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects .00 .00 4,047,302.00 .00 .00 .00 .00 Operating Transfers Out Totals $0.00 $0.00 $12,139,940.00 $0.00 $0.00 $0.00 +++ $0.00 Department 300 - Debt Service - School Totals $46,079,946.45 $7,566,012.39 $19,709,413.92 $7,565,510.84 $7,561,964.00 $7,188,083.46 95% $6,196,173.00 EXPENSE TOTALS $46,079,946.45 $7,566,012.39 $19,709,413.92 $7,565,510.84 $7,561,964.00 $7,188,083.46 95% $6,196,173.00 Fund 300 - Debt Service Totals REVENUE TOTALS $46,155,434.36 $19,387,788.69 $7,933,445.31 $7,297,824.74 $7,561,964.00 $4,888,021.99 65% $6,196,173.00 EXPENSE TOTALS $46,079,946.45 $7,566,012.39 $19,709,413.92 $7,565,510.84 $7,561,964.00 $7,188,083.46 95% $6,196,173.00 Fund 300 - Debt Service Totals $75,487.91 $11,821,776.30 ($11,775,968.61) ($267,686.10) $0.00 ($2,300,061.47) +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 79 of 99 Q sv 0 z 0 fl) (D N N (Jl O N O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 530 -Solid Waste Disposal Fund REVENUE Department 000 - Fund Revenues Penalties & Interest Tax 319.100 Penalties & Interest 4,320.05 9,704.23 3,156.19 7,535.68 3,000.00 17,381.89 579 3,000.00 Penalties & Interest Tax Totals $4,320.05 $9,704.23 $3,156.19 $7,535.68 $3,000.00 $17,381.89 579% $3,000.00 Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 .00 .00 221,245.63 .00 331.119 CORONAVIRUS Relief Fund (CARES ACT) 188.43 .00 .00 .00 .00 .00 .00 Federal Grants Totals $188.43 $0.00 $0.00 $0.00 $0.00 $221,245.63 +++ $0.00 State Shared Revenues 335.190 PERS on Behalf Payment 36,976.75 (30,723.51) 18,908.60 20,665.99 37,400.00 14,622.69 39 41,608.00 State Shared Revenues Totals $36,976.75 ($30,723.51) $18,908.60 $20,665.99 $37,400.00 $14,622.69 39% $41,608.00 Charges for Services 340.160 Dump Fee - Customer 553,969.58 582,392.30 595,521.45 601,246.46 600,000.00 364,446.80 61 630,000.00 340.170 Dump Fee - Alaska Waste 3,017,232.35 3,112,621.45 3,050,213.75 3,066,302.95 3,000,000.00 1,983,760.40 66 3,150,000.00 340.171 Dump Fee - USCG 384,261.05 352,524.30 341,289.60 337,968.10 350,000.00 214,627.30 61 367,500.00 340.172 Waste Screenings 24,984.25 23,170.20 21,133.50 20,961.95 21,000.00 15,654.85 75 25,200.00 340.173 Metals 39,496.65 58,283.20 75,558.65 76,157.25 60,000.00 46,260.10 77 78,750.00 Charges for Services Totals $4,019,943.88 $4,128,991.45 $4,083,716.95 $4,102,636.71 $4,031,000.00 $2,624,749.45 65% $4,251,450.00 Interest Earnings 361.100 Interest Earnings 122,732.98 93,270.82 144,237.45 34,696.37 45,000.00 26,875.44 60 35,000.00 361.110 Gain / Loss on Sale .00 .00 6,100.00 9,456.00 .00 .00 .00 361.300 Change in Fair Market Value (95,193.87) (502,336.90) (170,654.39) 15,976.83 .00 13,647.69 .00 Interest Earnings Totals $27,539.11 ($409,066.08) ($20,316.94) $60,129.20 $45,000.00 $40,523.13 90% $35,000.00 Miscellaneous - Classified 380.170 Other 59,672.58 1,720.08 4,729.28 758.37 .00 .00 .00 380.220 Recycle Metals 41,659.50 32,783.49 36,333.01 58,287.63 30,000.00 36,088.85 120 50,000.00 380.224 Recycling Rebate .00 391.51 117.00 .00 .00 .00 .00 Miscellaneous- Classified Totals $101,332.08 $34,895.08 $41,179.29 $59,046.00 $30,000.00 $36,088.85 120% $50,000.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 614,587.00 .00 144,592.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $614,587.00 $0.00 0% $144,592.00 Operating Transfers In 391.490 Capital Projects - Solid Waste Collection & Disposal .00 26,478.00 .00 .00 .00 22,051.51 .00 Operating Transfers In Totals $0.00 $26,478.00 $0.00 $0.00 $0.00 $22,051.51 +++ $0.00 Proceeds of Long Term Debt 393.600 Premium on Bonds 27,211.00 .00 .00 .00 .00 .00 .00 Proceeds of Long Teim Debt Totals $27,211.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Department 000 - Fund Revenues Totals $4,217,511.30 $3,760,279.17 $4,126,644.09 $4,250,013.58 $4,760,987.00 $2,976,663.15 63% $4,525,650.00 REVENUE TOTALS $4,217,511.30 $3,760,279.17 $4,126,644.09 $4,250,013.58 $4,760,987.00 $2,976,663.15 63% $4,525,650.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 80 of 99 Q v z 0 v O (D N IV O O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 530 -Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 701 - Landfill Personnel Services 410.110 Salaries 484,815.56 523,901.24 531,811.44 544,113.08 585,451.00 406,572.11 69 637,316.00 410.120 Temporary Help 15,035.75 7,171.81 13,798.81 10,583.37 16,674.00 30,929.92 185 40,000.00 410.130 Overtime 8,810.71 9,029.90 10,859.17 7,426.74 10,000.00 5,030.62 50 20,000.00 410.140 Allocated Salaries 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 100 25,000.00 410.152 Cell Phone Stipend 896.00 1,756.00 2,036.00 1,756.00 1,680.00 1,197.00 71 2,200.00 420.110 Unemployment Taxes 47.54 51.85 53.75 63.50 614.00 400.05 65 700.00 420.120 FICA Taxes 36,998.53 39,671.51 41,716.44 42,737.67 46,956.00 33,051.30 70 53,513.00 420.130 Group Insurance 176,615.27 179,328.65 168,284.72 177,908.95 181,424.00 129,463.10 71 201,477.00 420.140 Retirement 139,269.38 153,110.88 132,234.36 134,949.38 159,343.00 105,196.79 66 186,218.00 420.150 Workers Compensation 24,808.90 22,227.60 21,326.77 23,130.62 25,841.00 23,162.80 90 31,408.00 Personnel5ervices Totals $912,297.64 $961,249.44 $947,121.46 $967,669.31 $1,052,983.00 $760,003.69 72% $1,197,832.00 Employee Benefits 420.145 OPEB & Pension Expense (266,908.00) (242,644.00) .00 .00 .00 .00 .00 Employee Benefits Totals ($266,908.00) ($242,644.00) $0.00 $0.00 $0.00 $0.00 +++ $0.00 Professional Services 430.130 Consultants 43,943.00 26,186.63 12,336.17 31,430.59 75,000.00 .00 75,000.00 430.140 Contracted Services 107,129.70 133,437.00 111,883.92 115,586.52 75,000.00 93,177.90 124 75,000.00 430.144 Design Services 4,530.00 28,803.65 605.43 5,312.10 50,000.00 .00 50,000.00 430.145 Junk Removal Services .00 .00 .00 .00 5,000.00 .00 5,000.00 430.146 Metals Processing 44,466.82 34,477.07 66,584.62 78,517.76 60,000.00 63,398.73 106 60,000.00 430.147 Litter Pickup 7,000.00 9,500.00 9,500.00 9,500.00 15,000.00 330.00 2 15,000.00 430.164 Construction Services .00 4,108.13 .00 .00 100,000.00 .00 100,000.00 Professional5ervices Totals $207,069.52 $236,512.48 $200,910.14 $240,346.97 $380,000.00 $156,906.63 41% $380,000.00 Legal Services 431.120 Legal Fees 21,977.00 580.00 1,040.00 1,166.00 5,000.00 5,243.00 105 7,500.00 Legal Services Totals $21,977.00 $580.00 $1,040.00 $1,166.00 $5,000.00 $5,243.00 105% $7,500.00 Contributions 448.322 Senior Citizen Support 38,110.93 37,860.24 38,258.61 39,180.16 50,000.00 .00 45,000.00 448.902 Donated Trash Disposal 171,973.10 144,778.49 131,676.85 137,846.20 140,000.00 108,100.95 77 140,000.00 Contributions Totals $210,084.03 $182,638.73 $169,935.46 $177,026.36 $190,000.00 $108,100.95 57% $185,000.00 Support Goods & Services 450.100 Office Supplies .00 53.01 .00 (199.62) 500.00 150.15 30 500.00 450.110 Operating Supplies 55,164.14 55,546.60 68,065.56 56,935.05 75,000.00 27,933.14 37 75,000.00 450.112 Hazardous Waste Material 46,711.41 11,246.24 1.26 1,844.62 100,000.00 53,725.53 54 100,000.00 450.120 Printing / Binding .00 .00 227.90 .00 500.00 .00 500.00 450.130 Postage 330.84 325.87 394.32 452.59 500.00 295.08 59 500.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 81 of 99 Q v 0 z 0 Sv (D N IV v O N C:) K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 530 -Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 701 - Landfill Support Goods & Services 450.140 Dues / Books / Periodicals 1,164.00 736.00 1,175.00 945.00 1,000.00 550.69 55 750.00 450.170 Machinery/ Equipment <$5000 19,121.56 14,178.87 18,889.83 17,745.29 25,000.00 16,230.22 65 25,000.00 450.180 Equipment Rental 583.00 6,680.00 19,980.00 75,720.00 20,000.00 448.00 2 20,000.00 450.221 Property Insurance 2,458.00 3,076.00 3,782.00 3,914.00 4,000.00 4,497.00 112 .00 450.222 General Uablity Insurance Coverage 6,569.42 4,869.42 6,315.00 3,914.00 6,000.00 6,156.00 103 .00 450.224 Insurance Coverage Discounts (2,660.00) (2,930.00) (4,983.00) (1,917.00) .00 (612.00) (61,200) .00 450.226 Mobile Equipment Insurance .00 7,585.83 5,310.00 5,952.81 .00 6,911.00 .00 450.230 Advertising/ Hearings 825.60 2,939.43 560.88 1,276.44 5,000.00 686.68 14 3,000.00 450.231 Outreach (SWAB/Public Education) 8,492.24 11,176.43 10,058.87 7,310.50 10,000.00 4,940.39 49 10,000.00 450.270 Continuing Education 3,299.01 1,077.25 1,864.55 775.00 10,000.00 793.00 8 10,000.00 450.280 Staff Training .00 1,470.00 1,686.00 460.00 5,000.00 .00 5,000.00 450.290 Recruit / Relocation .00 .00 .00 22.64 .00 174.86 .00 450.300 Travel/ Per Diem 64.21 .00 .00 .00 3,000.00 .00 3,000.00 450.320 Bad Debt Expense 45.48 .00 .00 21.90 .00 .00 .00 450.327 Fines 20,013.18 .00 .00 .00 .00 .00 .00 450.340 Telephone/Communications 604.68 625.63 1,157.03 1,170.64 2,000.00 787.89 39 2,000.00 450.350 Electricity 22,816.67 20,536.39 23,164.52 30,970.85 30,000.00 12,918.20 43 30,000.00 450.360 Fuel- Heating 23,398.96 29,216.56 30,052.98 22,731.99 30,000.00 22,113.95 74 40,000.00 450.365 Fuel- Vehicle 16,975.43 26,297.42 26,239.56 26,865.35 30,000.00 18,327.76 61 30,000.00 450.370 Water & Sewer .00 .00 .00 .00 .00 .00 15,000.00 450.380 Snow Removal/ Sanding 4,938.00 8,407.40 10,000.00 5,218.60 10,000.00 225.00 2 10,000.00 450.430 Maint & Repairs 25,431.89 32,751.11 42,038.62 57,357.26 50,000.00 7,552.94 15 25,000.00 450.432 Baler Maint 12,294.94 59,838.88 51,517.80 42,068.15 75,000.00 43,726.65 58 75,000.00 450.435 Maint Agreements 4,447.37 4,799.40 7,452.05 16,519.13 25,000.00 5,309.13 21 75,000.00 450.440 Auto Maint & Repairs 4,202.80 997.81 798.87 6,398.99 10,000.00 2,914.25 29 10,000.00 450.451 Licenses & Permits .00 9,000.00 9,755.00 9,980.00 12,000.00 10,200.00 85 10,000.00 450.461 Safety Supplies 802.75 2,483.45 6,848.89 985.89 5,000.00 632.61 13 5,000.00 450.496 Credit Card Fees 360.71 1,476.48 1,929.86 2,165.29 2,500.00 1,693.39 68 3,000.00 450.510 Recycling Services 297,335.04 310,560.00 330,396.00 333,936.00 300,000.00 235,968.00 79 300,000.00 450.540 Clothing Allowance 3,821.73 4,115.13 4,931.44 3,280.61 4,200.00 3,135.43 75 4,200.00 450.541 Protective Equipment .00 .00 .00 .00 2,500.00 .00 2,500.00 Support Goods & Services Totals $579,613.06 $629,136.61 $679,610.79 $734,821.97 $853,700.00 $488,384.94 57% $889,950.00 Equipment 466.220 Auto Liability Insurance 1,823.00 1,823.00 1,823.00 2,017.00 2,500.00 2,047.00 82 2,500.00 Equipment Totals $1,823.00 $1,823.00 $1,823.00 $2,017.00 $2,500.00 $2,047.00 82% $2,500.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 82 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 530 -Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 701 - Landfill Capital Outlay 470.100 Machinery/ Equipment >$5000 10,665.46 5,176.00 50,693.81 14,455.53 500,000.00 61,708.82 12 325,057.00 capital Outlay Totals $10,665.46 $5,176.00 $50,693.81 $14,455.53 $500,000.00 $61,708.82 12% $325,057.00 Depreciation 472.020 Depr -Buildings 42,055.08 42,054.72 .00 42,055.86 42,055.00 .00 42,055.00 472.030 Depr- Site Improvement 176,372.60 61,081.37 (32,176.61) 1,078,057.86 61,082.00 .00 61,082.00 472.120 Depr-Machinery/ Equipment 78,448.99 66,454.78 .00 121,823.91 66,455.00 .00 66,455.00 Depreciation Totals $296,876.67 $169,590.87 ($32,176.61) $1,241,937.63 $169,592.00 $0.00 0% $169,592.00 Debt Service - Interest 476.105 Loan -Interest 11,152.00 14,630.00 13,129.00 11,630.00 10,500.00 10,500.00 100 9,000.00 476.277 Revenue Bond 2011 Three -Interest 23,411.00 (38,723.25) (4,677.60) 11,242.60 .00 19,125.00 19,875.00 Debt Service -Interest Totals $34,563.00 ($24,093.25) $8,451.40 $22,872.60 $10,500.00 $29,625.00 282% $28,875.00 Refunded Bond Uses 493.140 Bond Issuance Costs 21,328.16 .00 .00 .00 .00 .00 .00 Refunded Bond Uses Totals $21,328.16 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Operating Transfers Out 494.490 Capital Projects - Solid Waste Collection & Disposal 215,748.98 3,208,382.44 .00 .00 .00 .00 .00 Operating Transfers Out Totals $215,748.98 $3,208,382.44 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Landfill Property Costs 450.395 Closure / Post -Closure 805,773.00 687,590.25 (377,580.00) 598,920.50 .00 .00 .00 Landfill Property Costs Totals $805,773.00 $687,590.25 ($377,580.00) $598,920.50 $0.00 $0.00 +++ $0.00 Sub -Department 701 - Landfill Totals $3,050,911.52 $5,815,942.57 $1,649,829.45 $4,001,233.87 $3,164,275.00 $1,612,020.03 51% $3,186,306.00 Run by Dora Cross on 04/01/2025 16:50:32 PM Page 83 of 99 Q sv z 0 v O (D N IV O O N O O Budget Worksheet Report gODLAK ISLAND Budget Year 2026 BaRQ UGH ' od Account Account Description 2021 Actual Amount 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Amended Budget 2025 Actual Amount % of FY25 Used Manager's Budget Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 702 - Leachate Plant Personnel Services 410.110 Salaries 187,028.59 202,784.32 203,385.44 214,661.99 192,248.00 162,355.65 84 186,988.00 410.120 Temporary Help 722.75 58.49 140.46 107.98 64,449.00 468.08 1 50,000.00 410.130 Overtime 3,782.63 4,682.10 3,914.01 5,181.26 5,000.00 4,673.99 93 10,000.00 410.152 Cell Phone Stipend 2,663.74 2,586.00 2,796.00 2,796.00 3,204.00 1,616.35 50 3,000.00 420.110 Unemployment Taxes 18.63 20.17 20.51 26.05 265.00 158.86 60 250.00 420.120 FICA Taxes 13,920.97 15,183.84 15,289.32 16,362.38 20,265.00 12,384.07 61 19,124.00 420.130 Group Insurance 65,493.20 66,613.75 63,824.21 67,770.48 64,032.00 51,251.60 80 65,754.00 420.140 Retirement 55,347.91 57,790.45 50,280.62 50,072.00 52,784.00 41,438.10 79 55,807.00 420.150 Workers Compensation 9,543.95 8,234.43 7,618.21 8,276.21 11,152.00 8,405.10 75 11,224.00 Personnel Services Totals $338,522.37 $357,953.55 $347,268.78 $365,254.35 $413,399.00 $282,751.80 68% $402,147.00 Professional Services 430.130 Consultants 35,712.52 13,319.50 29,067.45 1,574.75 50,000.00 1,895.00 4 20,000.00 430.140 Contracted Services 11,452.00 8,249.50 16,518.30 35,591.50 30,000.00 26,818.42 89 50,000.00 430.144 Design Services 15,000.00 .00 .00 .00 10,000.00 .00 10,000.00 430.164 Construction Services .00 .00 .00 .00 20,000.00 .00 50,000.00 430.166 Laboratory Services 23,570.96 32,428.61 44,472.01 55,506.72 75,000.00 44,069.73 59 75,000.00 Professional Services Totals $85,735.48 $53,997.61 $90,057.76 $92,672.97 $185,000.00 $72,783.15 39% $205,000.00 Support Goods & Services 450.110 Operating Supplies 10,023.94 14,217.43 16,423.06 302,334.00 20,000.00 11,573.44 58 25,000.00 450.111 Chemicals 97,113.03 68,492.66 5,396.37 66,429.80 100,000.00 10,927.78 11 85,000.00 450.120 Printing / Binding .00 49.45 256.33 251.83 300.00 248.26 83 300.00 450.140 Dues / Books / Periodicals 375.00 .00 200.00 100.00 500.00 105.69 21 500.00 450.170 Machinery/ Equipment <$5000 11,820.99 11,365.52 3,289.60 16,553.09 25,000.00 3,657.33 15 50,000.00 450.180 Equipment Rental .00 .00 .00 .00 10,000.00 .00 5,000.00 450.221 Property Insurance 2,170.00 2,632.00 2,914.00 23,464.00 23,500.00 27,131.00 115 .00 450.222 General Liablity Insurance Coverage 1,837.57 2,081.00 2,129.00 1,427.00 1,500.00 3,163.00 211 .00 450.224 Insurance Coverage Discounts (1,157.00) (1,610.00) (1,678.00) (5,015.00) .00 (1,500.00) (150,000) .00 450.230 Advertising / Hearings .00 .00 .00 .00 250.00 .00 .00 450.270 Continuing Education 302.25 302.25 2,710.00 310.00 4,000.00 .00 4,000.00 450.290 Recruit/ Relocation .00 83.58 90.78 22.64 5,000.00 173.71 3 .00 450.300 Travel/ Per Diem 59.83 .00 .00 .00 3,000.00 .00 3,000.00 450.327 Fines 91,657.73 .00 11.19 .00 .00 .00 .00 450.340 Telephone/Communications 1,038.92 1,063.65 518.77 2,034.56 2,500.00 691.68 28 2,500.00 450.350 Electricity 81,411.14 80,435.63 84,254.16 81,809.17 90,000.00 64,950.41 72 95,000.00 450.365 Fuel - Vehicle 941.68 1,870.97 1,912.96 1,836.74 2,000.00 1,120.88 56 2,000.00 450.380 Snow Removal/ Sanding 470.00 1,305.00 7,500.00 2,945.00 5,000.00 .00 5,000.00 Run by Dora Cross on 04/01/2025 16:50:33 PM Page 84 of 99 Q v z 0 v O (D N W O O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 530 -Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 702 - Leachate Plant Support Goods & Services 450.392 Septic Tank Disposal .00 .00 .00 .00 4,000.00 .00 4,000.00 450.430 Maint & Repairs 13,894.41 4,982.66 33,532.43 7,498.77 35,000.00 12,816.62 37 35,000.00 450.434 Building Maint & Repairs .00 .00 2,645.54 1,093.81 10,000.00 935.92 9 10,000.00 450.435 Maint Agreements .00 .00 .00 .00 .00 300.00 .00 450.440 Auto Maint & Repairs .00 126.51 226.86 102.96 5,000.00 1,644.42 33 5,000.00 450.451 Licenses & Permits .00 .00 10.00 .00 2,500.00 250.00 10 10,000.00 450.461 Safety Supplies 557.95 961.35 2,265.66 4,771.43 5,000.00 62.85 1 5,000.00 450.540 Clothing Allowance 268.71 291.82 .00 660.91 1,400.00 877.62 63 1,400.00 Support Goods & Services Totals $312,786.15 $188,651.48 $164,608.71 $508,630.71 $355,450.00 $139,130.61 39% $347,700.00 Equipment 466.220 Auto Liability Insurance 756.00 756.00 756.00 837.00 800.00 853.00 107 .00 Equipment Totals $756.00 $756.00 $756.00 $837.00 $800.00 $853.00 107% $0.00 Capital Outlay 470.100 Machinery/ Equipment >$5000 4,730.00 12,352.04 88,847.86 .00 75,000.00 52,190.60 70 200,000.00 470.120 Automotive .00 .00 .00 .00 .00 .00 50,000.00 Capital Outlay Totals $4,730.00 $12,352.04 $88,847.86 $0.00 $75,000.00 $52,190.60 70% $250,000.00 Depreciation 472.020 Depr -Buildings .00 .00 267,180.50 .00 267,181.00 .00 .00 472.030 Depr- Site Improvement .00 .00 .00 .00 153,850.00 .00 .00 472.120 Depr-Machinery / Equipment 1,435.20 1,435.20 .00 .00 .00 .00 .00 Depreciation Totals $1,435.20 $1,435.20 $267,180.50 $0.00 $421,031.00 $0.00 0% $0.00 Debt Service - Interest 476.105 Loan -Interest 189,159.61 177,623.51 166,087.42 154,551.33 146,032.00 146,032.25 100 134,497.00 Debt Service -Interest Totals $189,159.61 $177,623.51 $166,087.42 $154,551.33 $146,032.00 $146,032.25 100% $134,497.00 Operating Transfers Out 494.490 Capital Projects - Solid Waste Collection & Disposal .00 2,500,000.00 .00 .00 .00 250,000.00 .00 Operating Transfers Out Totals $0.00 $2,500,000.00 $0.00 $0.00 $0.00 $250,000.00 +++ $0.00 Sub -Department 702 - Leachate Plant Totals $933,124.81 $3,292,769.39 $1,124,807.03 $1,121,946.36 $1,596,712.00 $943,741.41 59% $1,339,344.00 Department 731 -Waste Disposal Totals $3,984,036.33 $9,108,711.96 $2,774,636.48 $5,123,180.23 $4,760,987.00 $2,555,761.44 54% $4,525,650.00 EXPENSE TOTALS $3,984,036.33 $9,108,711.96 $2,774,636.48 $5,123,180.23 $4,760,987.00 $2,555,761.44 54% $4,525,650.00 Fund 530 - Solid Waste Disposal Fund Totals REVENUE TOTALS $4,217,511.30 $3,760,279.17 $4,126,644.09 $4,250,013.58 $4,760,987.00 $2,976,663.15 63% $4,525,650.00 EXPENSE TOTALS $3,984,036.33 $9,108,711.96 $2,774,636.48 $5,123,180.23 $4,760,987.00 $2,555,761.44 54% $4,525,650.00 Fund 530 - Solid Waste Disposal Fund Totals $233,474.97 ($5,348,432.79) $1,352,007.61 ($873,166.65) $0.00 $420,901.71 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:33 PM Page 85 of 99 Q v 0 z 0 v (D N W O N O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 540 - Hospital Fund REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 54,659.95 22,301.28 135,066.93 241,774.05 .00 210,752.96 .00 361.107 Lease Interest -(GASB 87) .00 334,293.48 280,574.49 224,107.34 .00 .00 .00 361.300 Change in Fair Market Value (75,514.27) (169,632.25) (73,983.25) 165,196.12 .00 124,283.03 .00 Interest Earnings Totals ($20,854.32) $186,962.51 $341,658.17 $631,077.51 $0.00 $335,035.99 +++ $0.00 Rents & Royalties 363.950 GASB 87 Lease Adjustment .00 (213,464.04) (213,464.04) (213,464.07) .00 .00 .00 380.916 Providence Lease 1,384,272.00 1,384,272.00 1,384,272.00 1,384,272.00 1,384,272.00 1,038,204.00 75 1,384,272.00 Rents & Royalties Totals $1,384,272.00 $1,170,807.96 $1,170,807.96 $1,170,807.93 $1,384,272.00 $1,038,204.00 75% $1,384,272.00 Miscellaneous - Classified 380.170 Other .00 .00 .00 143,210.14 .00 .00 .00 Miscellaneous - Classified Totals $0.00 $0.00 $0.00 $143,210.14 $0.00 $0.00 +++ $0.00 Operating Transfers In 391.495 Capital Projects- Hospital .00 .00 251,362.00 .00 .00 11,537.95 .00 391.497 Capital Projects - (Hospital) .00 .00 .00 .00 .00 692,482.00 .00 Operating Transfers In Totals $0.00 $0.00 $251,362.00 $0.00 $0.00 $704,019.95 +++ $0.00 Department 000 - Fund Revenues Totals $1,363,417.68 $1,357,770.47 $1,763,828.13 $1,945,095.58 $1,384,272.00 $2,077,259.94 150% $1,384,272.00 REVENUE TOTALS $1,363,417.68 $1,357,770.47 $1,763,828.13 $1,945,095.58 $1,384,272.00 $2,077,259.94 150% $1,384,272.00 Run by Dora Cross on 04/01/2025 16:50:33 PM Page 86 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 540 - Hospital Fund EXPENSE Department 740 - Hospital Enterprise Fund Personnel Services 410.110 Salaries (9,837.31) 9,622.63 2,432.81 2,114.57 .00 102.88 .00 410.120 Temporary Help (1,336.90) .00 .00 .00 .00 .00 .00 410.130 Overtime (982.53) .00 .00 .00 .00 .00 .00 410.140 Allocated Salaries 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 100 40,319.00 420.110 Unemployment Taxes (1.07) .98 .27 .21 .00 .10 .00 420.120 FICA Taxes (902.92) 723.90 186.58 153.13 .00 7.71 .00 420.130 Group Insurance (3,780.61) 1,772.28 464.49 1,031.20 .00 23.98 .00 420.140 Retirement (2,353.40) 2,103.99 555.49 456.43 .00 22.45 .00 420.150 Workers Compensation (837.08) 347.12 67.74 7.60 .00 3.24 .00 Personnel Services Totals $20,287.18 $54,889.90 $44,026.38 $44,082.14 $40,319.00 $40,479.36 100% $40,319.00 Professional Services 430.140 Contracted Services (5,717.50) .00 .00 495.00 10,000.00 .00 .00 Professional Services Totals ($5,717.50) $0.00 $0.00 $495.00 $10,000.00 $0.00 0% $0.00 Legal Services 431.120 Legal Fees .00 120.00 .00 .00 2,000.00 .00 .00 Legal Services Totals $0.00 $120.00 $0.00 $0.00 $2,000.00 $0.00 0% $0.00 Support Goods & Services 450.170 Machinery / Equipment <$5000 (4,921.46) .00 .00 .00 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 .00 .00 .00 .00 101.20 .00 450.430 Maint & Repairs (12,160.17) 600.00 .00 (224.70) .00 .00 .00 450.436 R&R Repairs and Maintenance .00 .00 265.43 194,198.86 .00 .00 283,861.00 450.450 Contingencies .00 .00 .00 .00 271,861.00 .00 .00 450.451 Licenses & Permits .00 .00 .00 .00 .00 200.00 .00 Support Goods & Services Totals ($17,081.63) $600.00 $265.43 $193,974.16 $271,861.00 $301.20 0% $283,861.00 Depreciation 472.020 Depr -Buildings 761,103.78 758,103.77 1,285,246.56 1,061,010.94 758,103.00 .00 758,103.00 472.030 Depr- Site Improvement 298,462.03 298,217.27 24,851.44 .00 298,217.00 .00 298,217.00 472.120 Depr-Machinery/ Equipment 3,772.10 3,772.12 16,442.35 18,511.76 3,772.00 .00 3,772.00 Depreciation Totals $1,063,337.91 $1,060,093.16 $1,326,540.35 $1,079,522.70 $1,060,092.00 $0.00 0% $1,060,092.00 Operating Transfers Out 494.445 Capital Projects - Long Term Care 85,000.00 .00 .00 .00 .00 .00 .00 494.495 Capital Projects -Hospital 2,565,000.00 140,000.00 8,823,475.50 (23,177.94) .00 .00 .00 Operating Transfers Out Totals $2,650,000.00 $140,000.00 $8,823,475.50 ($23,177.94) $0.00 $0.00 +++ $0.00 Department 740 - Hospital Enterprise Fund Totals $3,710,825.96 $1,255,703.06 $10,194,307.66 $1,294,896.06 $1,384,272.00 $40,780.56 3% $1,384,272.00 EXPENSE TOTALS $3,710,825.96 $1,255,703.06 $10,194,307.66 $1,294,896.06 $1,384,272.00 $40,780.56 3% $1,384,272,00 Fund 540 - Hospital Fund Totals Run by Dora Cross on 04/01/2025 16:50:33 PM Page 87 of 99 oQ SaDIAS ISLAND BOMO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget REVENUE TOTALS $1,363,417.68 $1,357,770.47 $1,763,828.13 $1,945,095.58 $1,384,272.00 $2,077,259.94 150% $1,384,272.00 EXPENSE TOTALS $3,710,825.96 $1,255,703.06 $10,194,307.66 $1,294,896.06 $1,384,272.00 $40,780.56 3% $1,384,272.00 Fund 540 - Hospital Fund Totals ($2,347,408.28) $102,067.41 ($8,430,479.53) $650,199.52 $0.00 $2,036,479.38 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:33 PM Page 88 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 545 - Long Term Care Center REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 42,628.89 34,419.34 110,334.74 150,208.76 110,000.00 111,901.09 102 80,000.00 361.107 Lease Interest -(GASB 87) .00 464,106.38 434,456.97 403,290.61 .00 .00 .00 361.300 Change in Fair Market Value (34,468.00) (196,299.48) (44,070.41) 60,920.14 .00 48,561.17 .00 Interest Earnings Totals $8,160.89 $302,226.24 $500,721.30 $614,419.51 $110,000.00 $160,462.26 146% $80,000.00 Rents & Royalties 363.950 GASB 87 Lease Adjustment .00 (278,440.56) (278,440.56) (278,440.55) (278,440.00) .00 .00 380.918 LTC Lease 1,043,628.00 1,043,628.00 1,043,628.00 1,043,628.00 1,043,628.00 782,721.00 75 1,043,628.00 Rents & Royalties Totals $1,043,628.00 $765,187.44 $765,187.44 $765,187.45 $765,188.00 $782,721.00 102% $1,043,628.00 Miscellaneous - Classified 380.170 Other .00 .00 .00 227,827.02 .00 .00 .00 Miscellaneous - Classified Totals $0.00 $0.00 $0.00 $227,827.02 $0.00 $0.00 +++ $0.00 Proceeds of Long Term Debt 393.600 Premium on Bonds 57,804.50 .00 .00 .00 .00 .00 .00 Proceeds oftong Term Debt Totals $57,804.50 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Department 000 - Fund Revenues Totals $1,109,593.39 $1,067,413.68 $1,265,908.74 $1,607,433.98 $875,188.00 $943,183.26 108% $1,123,628.00 REVENUE TOTALS $1,109,593.39 $1,067,413.68 $1,265,908.74 $1,607,433.98 $875,188.00 $943,183.26 108% $1,123,628.00 Run by Dora Cross on 04/01/2025 16:50:33 PM Page 89 of 99 Q v z 0 v (D N W (3l O N CD K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 545 - Long Term Care Center EXPENSE Department 742 - Elder Care Professional Services 430.140 Contracted Services .00 .00 3,150.00 .00 10,000.00 .00 .00 Professional Services Totals $0.00 $0.00 $3,150.00 $0.00 $10,000.00 $0.00 0% $0.00 Legal Services 431.120 Legal Fees 520.00 1,972.00 800.00 .00 .00 .00 .00 Legal Services Totals $520.00 $1,972.00 $800.00 $0.00 $0.00 $0.00 +++ $0.00 Support Goods & Services 450.221 Property Insurance 36,288.00 44,079.00 48,732.00 26,674.00 50,000.00 30,866.00 62 40,000.00 450.222 General Uablity Insurance Coverage 1,446.46 1,236.00 1,456.00 .00 1,500.00 .00 1,500.00 450.224 Insurance Coverage Discounts (9,141.00) (12,660.00) (14,514.00) (5,200.00) .00 (1,486.00) (148,600) .00 450.450 Contingencies .00 .00 .00 .00 658,734.00 .00 456,308.00 Support Goods & Services Totals $28,593.46 $32,655.00 $35,674.00 $21,474.00 $710,234.00 $29,380.00 4% $497,808.00 Depreciation 472.020 Depr -Buildings 518,932.87 518,932.87 41,581.29 518,932.87 41,581.00 .00 518,933.00 Depreciation Totals $518,932.87 $518,932.87 $41,581.29 $518,932.87 $41,581.00 $0.00 0% $518,933.00 Debt Service - Interest 476.244 Revenue Bond 2013B -Interest 422,180.00 (30,055.65) (52,777.37) 117,366.66 113,373.00 57,995.78 51 106,887.00 Debt Service -Interest Totals $422,180.00 ($30,055.65) ($52,777.37) $117,366.66 $113,373.00 $57,995.78 51% $106,887.00 Refunded Bond Uses 493.140 Bond Issuance Costs 52,545.90 .00 .00 .00 .00 .00 .00 Refunded Bond Uses Totals $52,545.90 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Operating Transfers Out 494.445 Capital Projects - Long Term Care .00 .00 .00 9,859.77 .00 .00 .00 Operating Transfers Out Totals $0.00 $0.00 $0.00 $9,859.77 $0.00 $0.00 +++ $0.00 Department 742 - Elder Care Totals $1,022,772.23 $523,504.22 $28,427.92 $667,633.30 $875,188.00 $87,375.78 10% $1,123,628.00 EXPENSE TOTALS $1,022,772.23 $523,504.22 $28,427.92 $667,633.30 $875,188.00 $87,375.78 10% $1,123,628.00 Fund 545 -Long Term Care Center Totals REVENUE TOTALS $1,109,593.39 $1,067,413.68 $1,265,908.74 $1,607,433.98 $875,188.00 $943,183.26 108% $1,123,628.00 EXPENSE TOTALS $1,022,772.23 $523,504.22 $28,427.92 $667,633.30 $875,188.00 $87,375.78 10% $1,123,628.00 Fund 545 -Long Term Care Center Totals $86,821.16 $543,909.46 $1,237,480.82 $939,800.68 $0.00 $855,807.48 +++ $0.00 Run by Dora Crass on 04/01/2025 16:50:33 PM Page 90 of 99 Q v 0 z 0 v (D N W d7 O N O R'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 555 - KFRC REVENUE Department 000 - Fund Revenues Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 .00 .00 12,860.52 .00 331.119 CORONAVIRUS Relief Fund (CARES ACT) 5,852.04 .00 .00 .00 .00 .00 .00 Federal Grants Totals $5,852.04 $0.00 $0.00 $0.00 $0.00 $12,860.52 +++ $0.00 State Shared Revenues 335.190 PERS on Behalf Payment 8,940.89 (7,179.95) (7,339.02) 3,962.78 7,265.00 2,876.64 40 5,425.00 State Shared Revenues Totals $8,940.89 ($7,179.95) ($7,339.02) $3,962.78 $7,265.00 $2,876.64 40% $5,425.00 Interest Earnings 361.100 Interest Earnings 37,090.66 23,738.82 62,211.60 98,813.51 .00 79,233.75 .00 361.104 Loan Interest 42,597.87 38,089.73 33,421.21 28,586.67 23,580.00 18,164.10 77 18,395.00 361.107 Lease Interest -(GASB 87) .00 346,070.46 327,549.81 324,323.18 .00 .00 .00 361.300 Change in Fair Market Value (30,201.90) (137,554.75) (38,687.95) 67,602.18 .00 47,309.06 .00 Interest Earnings Totals $49,486.63 $270,344.26 $384,494.67 $519,325.54 $23,580.00 $144,706.91 614% $18,395.00 Rents & Royalties 363.300 NOAA Lease (through GSA) 381,302.40 638,832.00 638,832.00 776,332.00 650,782.00 498,771.00 77 665,028.00 363.303 Natural Resources Conservation (through GSA) 25,058.96 26,311.64 26,311.44 26,985.80 28,334.00 21,250.89 75 28,334.00 363.304 NOAA COVID-19 Revenue (through GSA) 9,051.74 3,870.40 .00 .00 .00 .00 .00 363.320 Fish & Game Lease 60,940.50 61,628.00 62,178.00 63,732.45 65,326.00 65,325.76 100 66,958.00 363.340 KFRC Reception Revenue 282.80 .00 1,456.00 3,451.53 1,500.00 4,142.85 276 3,500.00 363.350 Kodiak Regional Aquaculture Association 18,924.72 18,924.72 17,347.66 26,844.72 26,844.00 14,193.54 53 18,924.00 363.950 GASB 87 Lease Adjustment .00 (179,286.05) (179,836.05) (178,271.15) (179,836.00) .00 .00 Rents & Royalties Totals $495,561.12 $570,280.71 $566,289.05 $719,075.35 $592,950.00 $603,684.04 102% $782,744.00 Miscellaneous - Classified 380.170 Other 12,950.00 .00 .00 .00 .00 1,475.48 .00 380.294 Contributions 25.00 .00 28.76 101.00 .00 73.00 .00 Miscellaneous - Classified Totals $12,975.00 $0.00 $28.76 $101.00 $0.00 $1,548.48 +++ $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 937,651.00 .00 638,718.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $937,651.00 $0.00 0% $638,718.00 Operating Transfers In 391.277 Tourism Development .00 .00 .00 .00 45,000.00 .00 20,000.00 391.426 Capital Projects- KFRC .00 28,955.00 .00 .00 .00 82,335.45 .00 Operating Transfers In Totals $0.00 $28,955.00 $0.00 $0.00 $45,000.00 $82,335.45 183% $20,000.00 Department 000 - Fund Revenues Totals $572,815.68 $862,400.02 $943,473.46 $1,242,464.67 $1,606,446.00 $848,012.04 53% $1,465,282.00 REVENUE TOTALS $572,815.68 $862,400.02 $943,473.46 $1,242,464.67 $1,606,446.00 $848,012.04 53% $1,465,282.00 Run by Dora Crass on 04/01/2025 16:50:33 PM Page 91 of 99 Q sv z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 555 - KFRC EXPENSE Department 758 - Research Facility Personnel Services 410.110 Salaries 127,089.14 118,019.42 119,642.21 83,731.72 194,810.00 64,021.03 33 83,207.00 410.120 Temporary Help 8,797.53 985.96 3,424.37 1,876.24 11,104.00 1,615.32 15 10,000.00 410.130 Overtime 2,678.53 1,794.07 1,953.63 1,302.65 2,000.00 1,056.69 53 2,500.00 410.140 Allocated Salaries 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 100 24,000.00 410.152 Cell Phone Stipend 1,200.00 1,360.00 2,040.00 1,360.00 1,680.00 900.00 54 1,600.00 420.110 Unemployment Taxes 11.91 12.01 12.20 9.98 210.00 65.80 31 97.00 420.120 FICA Taxes 9,697.69 9,190.87 11,555.91 6,635.77 16,034.00 5,069.95 32 7,444.00 420.130 Group Insurance 35,980.73 31,299.08 34,473.99 27,106.06 50,692.00 21,257.65 42 30,629.00 420.140 Retirement 39,089.31 35,832.55 30,607.89 20,882.77 52,666.00 17,201.17 33 24,281.00 420.150 Workers Compensation 8,203.28 6,214.31 5,199.67 1,778.26 8,300.00 2,905.70 35 4,174.00 Personnel Services Totals $256,748.12 $228,708.27 $232,909.87 $168,683.45 $361,496.00 $138,093.31 38% $187,932.00 Employee Benefits 420.145 OPEB & Pension Expense (64,043.00) (56,674.00) (63,988.00) .00 .00 .00 .00 Employee Benefits Totals ($64,043.00) ($56,674.00) ($63,988.00) $0.00 $0.00 $0.00 +++ $0.00 Support Goods & Services 450.100 Office Supplies 196.89 101.46 35.55 128.56 250.00 36.87 15 150.00 450.110 Operating Supplies 317.58 156.00 1,882.35 2,289.47 3,000.00 3,503.56 117 3,500.00 450.119 COVID-19 Expenditures 13,281.02 .00 .00 .00 .00 .00 .00 450.160 Furniture / Fixtures .00 .00 .00 .00 1,500.00 .00 3,000.00 450.220 Insurance & Bonding .00 .00 .00 188.00 .00 .00 .00 450.224 Insurance Coverage Discounts .00 (7,044.00) (8,815.00) (5,479.00) .00 .00 .00 450.270 Continuing Education 147.25 289.75 .00 .00 2,000.00 .00 2,000.00 450.300 Travel/ Per Diem 11.29 .00 .00 .00 1,000.00 .00 1,500.00 450.340 Telephone/Communications 1,896.29 1,785.34 1,804.69 1,916.04 2,000.00 1,468.66 73 2,000.00 450.365 Fuel - Vehicle 785.16 1,985.67 2,717.28 2,941.91 2,500.00 1,241.38 50 2,500.00 450.435 Maint Agreements 8,276.92 9,937.87 10,404.78 13,584.23 25,000.00 3,471.15 14 25,000.00 450.440 Auto Maint & Repairs 140.98 130.98 2,695.39 290.69 3,000.00 4,335.89 145 6,000.00 450.451 Licenses & Permits .00 .00 10.00 .00 10,000.00 10.00 10,000.00 450.461 Safety Supplies 281.50 806.26 272.63 134.30 3,000.00 998.89 33 5,000.00 450.490 Interest Expense .00 .00 .00 .00 1,000.00 .00 .00 450.540 Clothing Allowance 579.38 532.09 1,391.47 608.34 700.00 .00 700.00 Support Goods & Services Totals $25,914.26 $8,681.42 $12,399.14 $16,602.54 $54,950.00 $15,066.40 27% $61,350.00 Capital Projects 452.140 Design Services .00 .00 .00 .00 20,000.00 .00 20,000.00 452.150 Construction Service .00 .00 .00 .00 500,000.00 .00 500,000.00 capital Projects Totals $0.00 $0.00 $0.00 $0.00 $520,000.00 $0.00 0% $520,000.00 Run by Dora Cross on 04/01/2025 16:50:33 PM Page 92 of 99 Q v z 0 v O (D N W CD O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 555 - KFRC EXPENSE Department 758 - Research Facility Capital Outlay 470.100 Machinery/ Equipment >$5000 .00 .00 .00 .00 15,000.00 .00 25,000.00 Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $15,000.00 $0.00 0% $25,000.00 Depreciation 472.020 Depr -Buildings 594,680.34 594,680.33 594,680.00 594,680.32 .00 .00 .00 472.030 Depr- Site Improvement 67,729.12 69,895.69 93,781.98 93,781.33 .00 .00 .00 472.120 Depr-Machinery/ Equipment 2,617.38 31,408.61 31,408.39 31,408.61 .00 .00 .00 Depreciation Totals $665,026.84 $695,984.63 $719,870.37 $719,870.26 $0.00 $0.00 +++ $0.00 Cleaning / Janitor/ Etc 480.130 Contracted Services 59,815.47 45,900.19 47,499.57 46,669.57 75,000.00 33,241.29 44 60,000.00 480.140 Aquarium Cleaning .00 .00 425.72 .00 2,000.00 .00 2,000.00 Cleaning/Janitor/Etc Totals $59,815.47 $45,900.19 $47,925.29 $46,669.57 $77,000.00 $33,241.29 43% $62,000.00 Heating 481.120 Fuel 9,005.66 17,641.10 114,684.02 111,906.56 100,000.00 50,794.84 51 100,000.00 481.130 System Maint & Repair 672.19 3,498.54 3,771.99 2,618.44 25,000.00 2,312.83 9 25,000.00 Heating Totals $9,677.85 $21,139.64 $118,456.01 $114,525.00 $125,000.00 $53,107.67 42% $125,000.00 Electrical 482.110 Electrical- Light & Power 155,111.58 206,890.96 122,919.56 116,565.61 200,000.00 92,260.29 46 200,000.00 482.120 Replacement Parts 1,541.75 .00 2,356.38 1,346.54 15,000.00 2,975.00 20 15,000.00 482.130 Power / Seawater System .00 .00 .00 .00 .00 .00 15,000.00 482.140 System Maint & Repair 3,387.05 4,112.62 54,274.33 2,916.62 15,000.00 1,496.00 10 15,000.00 Electrical Totals $160,040.38 $211,003.58 $179,550.27 $120,828.77 $230,000.00 $96,731.29 42% $245,000.00 Plumbing 483.110 Water 19,663.38 25,029.97 41,054.15 39,358.75 60,000.00 29,150.08 49 50,000.00 483.120 Supplies .00 .00 .00 300.41 3,000.00 11.99 3,000.00 483.130 System Maint & Repair 2,577.29 4,276.42 47,679.38 23,292.50 25,000.00 9,600.60 38 35,000.00 483.140 Sea Water Pump Repairs 4,736.76 27,560.20 17,498.30 5,679.40 10,000.00 20,097.77 201 30,000.00 Plumbing Totals $26,977.43 $56,866.59 $106,231.83 $68,631.06 $98,000.00 $58,860.44 60% $118,000.00 Air Conditioning 484.110 Utilities - Ventilate .00 3,950.00 .00 .00 5,000.00 .00 5,000.00 484.120 System Maint & Repair 233.31 422.00 2,114.50 7,852.88 10,000.00 1,048.55 10 10,000.00 Air Conditioning Totals $233.31 $4,372.00 $2,114.50 $7,852.88 $15,000.00 $1,048.55 7% $15,000.00 Elevators 485.110 Salaries .00 .00 .00 .00 10,000.00 .00 .00 485.120 System Maint & Repair 16,948.91 1,904.76 2,434.59 2,805.89 4,000.00 .00 10,000.00 Elevators Totals $16,948.91 $1,904.76 $2,434.59 $2,805.89 $14,000.00 $0.00 0% $10,000.00 Run by Dora Cross on 04/01/2025 16:50:33 PM Page 93 of 99 Q v z 0 fl) (D N W O N CD K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 555 - KFRC EXPENSE Department 758 - Research Facility Miscellaneous 486.110 Building Engineer/ Management .00 .00 .00 .00 5,000.00 .00 5,000.00 486.111 Chemicals .00 .00 .00 2,789.34 20,000.00 .00 20,000.00 486.140 Lawn / Landscape Maint 32.85 .00 .00 .00 .00 .00 .00 486.150 Other 107.00 .00 4,456.09 246.00 .00 40.89 .00 486.160 100% Non-NOAA Related Expenses(No-1217) .00 .00 16,415.88 .00 .00 1,475.48 .00 486.170 Machinery / Equipment .00 1,391.51 2,299.99 1,021.81 .00 1,057.75 .00 486.220 Insurance & Bonding 14,370.58 24,572.00 30,483.00 27,929.00 .00 31,715.00 .00 486.340 Telephone/Communications 6,231.80 6,489.16 6,539.12 6,336.91 7,000.00 2,898.62 41 7,000.00 486.380 Snow Removal/ Disposal 6,860.00 15,375.50 15,000.00 22,042.50 20,000.00 3,800.00 19 20,000.00 486.390 Refuse Collection 7,289.06 7,092.92 7,762.24 7,699.68 9,000.00 5,252.38 58 9,000.00 486.430 Maint & Repairs 12,801.60 4,152.87 6,497.52 6,769.58 10,000.00 5,054.69 51 10,000.00 486.436 R&R Repair and Maintenance 31,524.15 .00 .00 .00 .00 .00 .00 486.451 Licenses & Permits(KRFC) .00 .00 .00 1,150.00 .00 .00 .00 Miscellaneous Totals $79,217.04 $59,073.96 $89,453.84 $75,984.82 $71,000.00 $51,294.81 72% $71,000.00 Building Repairs 487.430 Building Maint & Repairs 240.80 1,941.29 6,999.93 2,577.41 25,000.00 1,653.93 7 25,000.00 Building Repairs Totals $240.80 $1,941.29 $6,999.93 $2,577.41 $25,000.00 $1,653.93 7% $25,000.00 Operating Transfers Out 494.426 Capital Projects - KFRC 364,086.07 .00 .00 .00 .00 .00 .00 494.428 Capital Projects - (KFRC) 120,000.00 250,000.00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $484,086.07 $250,000.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Department 758 - Research Facility Totals $1,720,883.48 $1,528,902.33 $1,454,357.64 $1,345,031.65 $1,606,446.00 $449,097.69 28% $1,465,282.00 EXPENSE TOTALS $1,720,883.48 $1,528,902.33 $1,454,357.64 $1,345,031.65 $1,606,446.00 $449,097.69 28% $1,465,282.00 Fund 555 - KFRC Totals REVENUE TOTALS $572,815.68 $862,400.02 $943,473.46 $1,242,464.67 $1,606,446.00 $848,012.04 53% $1,465,282.00 EXPENSE TOTALS $1,720,883.48 $1,528,902.33 $1,454,357.64 $1,345,031.65 $1,606,446.00 $449,097.69 28% $1,465,282.00 Fund 555 - KFRC Totals ($1,148,067.80) ($666,502.31) ($510,884.18) ($102,566.98) $0.00 $398,914.35 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:33 PM Page 94 of 99 Q v z 0 v O (D N O O N O O K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 556 - Research Court Apartments REVENUE Department 000 - Fund Revenues State Shared Revenues 335.190 PERS on Behalf Payment .00 .00 .00 .00 70.00 .00 .00 State Shared Revenues Totals $0.00 $0.00 $0.00 $0.00 $70.00 $0.00 0% $0.00 Interest Earnings 361.100 Interest Earnings 465.97 827.61 3,221.01 5,777.78 4,000.00 4,658.62 116 .00 361.300 Change in Fair Market Value (377.94) (4,976.52) (1,193.66) 3,927.53 .00 2,918.98 .00 Interest Earnings Totals $88.03 ($4,148.91) $2,027.35 $9,705.31 $4,000.00 $7,577.60 189% $0.00 Rents & Royalties 363.321 Apartment Rent 70,261.00 85,517.92 94,755.16 89,280.00 88,200.00 60,020.00 68 88,230.00 Rents & Royalties Totals $70,261.00 $85,517.92 $94,755.16 $89,280.00 $88,200.00 $60,020.00 68% $88,230.00 Miscellaneous - Classified 380.170 Other 200.00 200.00 .00 200.00 .00 .00 .00 Miscellaneous - Classified Totals $200.00 $200.00 $0.00 $200.00 $0.00 $0.00 +++ $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 17,657.00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $17,657.00 $0.00 0% $0.00 Department 000 - Fund Revenues Totals $70,549.03 $81,569.01 $96,782.51 $99,185.31 $109,927.00 $67,597.60 61% $88,230.00 REVENUE TOTALS $70,549.03 $81,569.01 $96,782.51 $99,185.31 $109,927.00 $67,597.60 61% $88,230.00 Run by Dora Cross on 04/01/2025 16:50:33 PM Page 95 of 99 Q v z 0 K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 556 - Research Court Apartments EXPENSE Department 759 - Apartments Personnel'Services 410.110 Salaries 6,405.37 5,011.06 3,431.61 3,602.34 1,464.00 5,503.18 376 17,570.00 410.120 Temporary Help 211.58 .00 184.34 340.61 .00 .00 .00 410.130 Overtime 368.57 .00 71.45 311.76 .00 309.57 .00 420.110 Unemployment Taxes .67 3.56 .39 .43 1.00 5.83 583 18.00 420.120 FICA Taxes 515.43 369.95 275.02 315.15 112.00 432.80 386 1,344.00 420.130 Group Insurance 2,041.25 1,132.89 1,201.57 1,248.82 1,334.00 1,724.59 129 7,025.00 420.140 Retirement 1,476.37 1,104.30 776.35 842.48 392.00 1,275.17 325 4,978.00 420.150 Workers Compensation 390.18 213.52 152.39 143.55 58.00 258.21 445 754.00 Personnel Services Total's $11,409.42 $7,835.28 $6,093.12 $6,805.14 $3,361.00 $9,509.35 283% $31,689.00 Legal' Services 431.120 Legal Fees .00 60.00 .00 .00 .00 .00 .00 Legal Services Totals $0.00 $60.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Support Goods & Services 450.110 Operating Supplies .00 .00 .00 .00 .00 25.98 500.00 450.160 Furniture / Fixtures .00 .00 .00 1,399.00 1,500.00 .00 .00 450.221 Property Insurance .00 3,696.00 .00 .00 4,000.00 4,174.00 104 .00 450.222 General Liablity Insurance Coverage .00 118.00 .00 25.00 .00 325.00 .00 450.224 Insurance Coverage Discounts .00 (1,061.00) (1,392.00) (753.00) .00 (216.00) (21,600) .00 450.340 Telephone/Communications 1,377.55 1,266.58 1,285.92 1,397.28 1,500.00 1,122.83 75 1,500.00 Support Goods & Services Totals $1,377.55 $4,019.58 ($106.08) $2,068.28 $7,000.00 $5,431.81 78% $2,000.00 Depreciation 472.030 Depr- Site Improvement 34,066.62 34,066.61 34,066.00 34,067.00 34,066.00 .00 .00 Depreciation Totals $34,066.62 $34,066.61 $34,066.00 $34,067.00 $34,066.00 $0.00 0% $0.00 Cleaning / Janitor/ Etc 480.130 Contracted Services 8,072.04 3,666.29 5,792.84 4,347.83 10,000.00 2,140.56 21 5,000.00 Cleaning/Janitor/Etc Totals $8,072.04 $3,666.29 $5,792.84 $4,347.83 $10,000.00 $2,140.56 21% $5,000.00 Heating 481.120 Fuel 5,467.42 12,579.20 12,785.00 13,603.86 15,000.00 7,078.73 47 15,000.00 481.130 System Maint & Repair .00 .00 259.60 442.44 5,000.00 .00 5,000.00 Heating Total's $5,467.42 $12,579.20 $13,044.60 $14,046.30 $20,000.00 $7,078.73 35% $20,000.00 Electrical 482.110 Electrical - Light & Power 5,692.20 5,708.56 5,401.77 5,272.52 7,500.00 3,525.80 47 6,000.00 482.120 Replacement Parts .00 .00 .00 275.26 1,000.00 .00 1,000.00 482.130 Power / Seawater System .00 .00 .00 44.76 .00 .00 .00 482.140 System Maint & Repair .00 .00 67.12 .00 2,500.00 .00 2,500.00 Electrical Total's $5,692.20 $5,708.56 $5,468.89 $5,592.54 $11,000.00 $3,525.80 32% $9,500.00 Run by Dora Crass on 04/01/2025 16:50:33 PM Page 96 of 99 Q v z 0 fl) (D N N O N CD K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 556 - Research Court Apartments EXPENSE Department 759 - Apartments Plumbing 483.110 Water 7,035.65 7,995.17 8,337.32 8,594.92 10,000.00 5,690.16 57 10,000.00 483.120 Supplies 28.42 182.75 .00 .00 1,000.00 .00 .00 483.130 System Maint & Repair 47.97 257.98 498.49 .00 2,500.00 30,889.16 1,236 2,500.00 Plumbing Totals $7,112.04 $8,435.90 $8,835.81 $8,594.92 $13,500.00 $36,579.32 271% $12,500.00 Air Condibooning 484.110 Utilities - Ventilate .00 .00 .00 51.02 .00 .00 .00 Air Conditioning Totals $0.00 $0.00 $0.00 $51.02 $0.00 $0.00 +++ $0.00 Miscellaneous 486.150 Other 1,960.79 1,708.78 748.87 723.10 .00 315.00 .00 486.170 Machinery / Equipment .00 2,999.98 .00 1,942.98 5,000.00 .00 2,500.00 486.220 Insurance & Bonding 2,250.47 (3.86) 4,814.00 3,856.00 .00 .00 .00 486.430 Maint & Repairs 76.30 1,504.18 .00 109.86 1,000.00 291.49 29 5,041.00 Miscellaneous Totals $4,287.56 $6,209.08 $5,562.87 $6,631.94 $6,000.00 $606.49 10% $7,541.00 Building Repairs 487.430 Building Maint & Repairs .00 .00 332.73 188.08 5,000.00 .00 .00 Building Repairs Totals $0.00 $0.00 $332.73 $188.08 $5,000.00 $0.00 0% $0.00 Department 759 - Apartments Totals $77,484.85 $82,580.50 $79,090.78 $82,393.05 $109,927.00 $64,872.06 59% $88,230.00 EXPENSE TOTALS $77,484.85 $82,580.50 $79,090.78 $82,393.05 $109,927.00 $64,872.06 59% $88,230.00 Fund 556 - Research Court Apartments Totals REVENUE TOTALS $70,549.03 $81,569.01 $96,782.51 $99,185.31 $109,927.00 $67,597.60 61% $88,230.00 EXPENSE TOTALS $77,484.85 $82,580.50 $79,090.78 $82,393.05 $109,927.00 $64,872.06 59% $88,230.00 Fund 556 - Research Court Apartments Totals ($6,935.82) ($1,011.49) $17,691.73 $16,792.26 $0.00 $2,725.54 +++ $0.00 Run by Dora Cross on 04/01/2025 16:50:33 PM Page 97 of 99 W T w tQ (D N W O N O oQ SaDIAS ISLAND BOMO UGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 560 - 911 Service REVENUE Department 000 - Fund Revenues Miscellaneous - Classified 380.215 Customer Charges 301,032.17 301,289.17 325,980.82 322,003.80 310,000.00 196,688.90 63 310,000.00 Miscellaneous- Classified Totals $301,032.17 $301,289.17 $325,980.82 $322,003.80 $310,000.00 $196,688.90 63% $310,000.00 000 - Fund Revenues Totals $301,032.17 $301,289.17 $325,980.82 $322,003.80 $310,000.00 $196,688.90 63% $310,000.00 REVENUE TOTALS $301,032.17 $301,289.17 $325,980.82 $322,003.80 $310,000.00 $196,688.90 63% $310,000.00 Department Run by Dora Cross on 04/01/2025 16:50:33 PM Page 98 of 99 Q v z 0 v (D N O N CD K'ODLAK ISLAND dQ BOROUGH Budget Worksheet Report Budget Year 2026 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Amended 2025 Actual Account Account Description Amount Amount Amount Amount Budget Amount % of FY25 Used Manager's Budget Fund 560 - 911 Service EXPENSE Department 760 - NIRF or 911 Service Personnel Services 410.140 Allocated Salaries 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 100 1,500.00 Personnel Services Totals $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 100% $1,500.00 Contracted Services 444.115 Telephone Services 299,204.65 299,460.17 324,200.82 320,503.80 308,500.00 120,309.43 39 308,500.00 Contracted Services Totals $299,204.65 $299,460.17 $324,200.82 $320,503.80 $308,500.00 $120,309.43 39% $308,500.00 Support Goods & Services 450.222 General LiablityInsurance Coverage 440.52 404.00 467.00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (113.00) (127.00) (135.00) .00 .00 .00 .00 Support Goods & Services Totals $327.52 $277.00 $332.00 $0.00 $0.00 $0.00 +++ $0.00 Department 760 - NIRF or 911 Service Totals $301,032.17 $301,237.17 $326,032.82 $322,003.80 $310,000.00 $121,809.43 39% $310,000.00 EXPENSE TOTALS $301,032.17 $301,237.17 $326,032.82 $322,003.80 $310,000.00 $121,809.43 39% $310,000.00 Fund 560 - 911 Service Totals REVENUE TOTALS $301,032.17 $301,289.17 $325,980.82 $322,003.80 $310,000.00 $196,688.90 63% $310,000.00 EXPENSE TOTALS $301,032.17 $301,237.17 $326,032.82 $322,003.80 $310,000.00 $121,809.43 39% $310,000.00 Fund 560 - 911 Service Totals $0.00 $52.00 ($52.00) $0.00 $0.00 $74,879.47 +++ $0.00 Net Grand Totals REVENUE GRAND TOTALS $81,282,977.37 $46,080,499.00 $48,564,410.58 $44,865,651.85 $42,253,663.00 $36,800,602.00 87% $43,022,174.00 EXPENSE GRAND TOTALS $82,675,079.63 $42,691,505.53 $54,261,664.69 $39,281,917.09 $42,253,663.00 $29,632,129.07 70% $43,022,174.00 Net Grand Totals ($1,392,102.26) $3,388,993.47 ($5,697,254.11) $5,583,734.76 $0.00 $7,168,472.93 +++ $0.00 Run by Dora Crass on 04/01/2025 16:50:33 PM Page 99 of 99 AGENDA ITEM #14. C.4. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING SUBJECT: Ordinance No. FY2026-02, Receiving The 2025 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2025 Consisting Of An Areawide Tax, Womens Bay Fire Protection Area Tax, A Womens Bay Road Service Area Tax, A Bay View Road Service Area Tax, A Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Service Area No. 2 Tax, An Airport Fire Protection Service Area, A Trinity Islands Street Light Service Area Tax, And A Tax In The Mission Lake Tidegate Service Area; Levying Commercial Aircraft Tax; Providing For The Collection Of Taxes Due In 2025; And Setting The Date When Taxes Become Delinquent ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to advance Ordinance No. FY2026-02 to public hearing at the next regular meeting of the Assembly. DISCUSSION: May 07, 2025 Taxable values have been entered now that the real and personal property roles have been certified. May, 2, 2025 Since roll will not be certified by the assessor until after submission deadline for the ordinance, the mill rates, real property and personal property values have been left blank. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Alaska Statute 29.45.240. Establishment of Levy and Determination of Rate. (a) The power granted to a municipality to assess, levy, and collect a property tax shall be exercised by means of an ordinance. The rate of levy, the date of equalization, and the date when taxes become delinquent shall be fixed by resolution. (b) A municipality shall annually determine the collector shall mail tax statements setting out delinquent, and penalties and interest. rate of levy before June 15. By July 1 the tax the levy, dates when taxes are payable and KIB Code 3.35.050 Board of equalization. A. Membership — Qualification — Duties — Terms. Kodiak Island Borough Ordinance No. FY2026-02, Receiving The 2025 Certified Real And Personal ... Page 245 of 290 AGENDA ITEM #14. C.4. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING 5. Hearing Dates. The board shall commence hearings on the first Monday in May, unless otherwise changed by resolution. Hearings will continue from day to day as established by the board and the borough clerk until all properly filed appeals have been heard. E. Hearings — Procedures. 9. Certification. The board shall certify its actions to the assessor within seven days following its adjournment. KIBC 3.35.120 Tax due dates and delinquency. Taxes are due when billed. If payment is by a single payment, such payment must be physically received in the borough finance office on or before the fifteenth day of October in the year in which taxes are levied, or postmarked by the United States Postal Service (USPS), not metered machines, by the due date. Taxes levied in any given year may be paid in two equal installments. If the taxpayer elects this option, then the first half is delinquent unless it is physically received by the borough office or postmarked by the USPS, not metered machines, on or before the fifteenth day of August in the year in which the taxes are levied. The second half of the taxes thus levied is delinquent unless it is physically received by the borough finance office or postmarked by the USPS, not metered machines, on or before the fifteenth day of November in the year in which the taxes are levied. If the annual levy is made on or after the first day of June, the borough assembly may by resolution establish a later delinquency date. Taxes normally become delinquent after the dates mentioned in this section. Kodiak Island Borough Ordinance No. FY2026-02, Receiving The 2025 Certified Real And Personal ... Page 246 of 290 AGENDA ITEM #14. C.4. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 KODIAK ISLAND BOROUGH ORDINANCE NO. FY2026-02 A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE 2025 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL; LEVYING AD VALOREM PROPERTY TAXES FOR TAX YEAR 2025 CONSISTING OF AN AREAWIDE TAX, WOMENS BAY FIRE PROTECTION AREA TAX, A WOMENS BAY ROAD SERVICE AREA TAX, A BAY VIEW ROAD SERVICE AREA TAX, A FIRE PROTECTION SERVICE AREA NO. 1 AREA TAX, A MONASHKA BAY ROAD SERVICE AREA TAX, A SERVICE AREA NO. 1 AREA TAX, A WOODLAND ACRES STREET LIGHT SERVICE AREA TAX, A SERVICE AREA NO. 2 AREA TAX, AN AIRPORT FIRE PROTECTION SERVICE AREA TAX, A TRINITY ISLANDS STREET LIGHT SERVICE AREA TAX, AND A TAX IN THE MISSION LAKE TIDEGATE SERVICE AREA; LEVYING COMMERCIAL AIRCRAFT TAX; PROVIDING FOR THE COLLECTION OF TAXES DUE IN 2025; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and WHEREAS, the Assembly wishes to acknowledge receipt of the 2025 Certified Real Property Roll and Business Personal Property Roll as certified by the Assessor on May 07, 2025; and WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of equalization and date when taxes become delinquent by resolution; and WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and WHEREAS, AS 29.45.240(b) calls for the rate of levy to be determined by June 15 each year; and WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the Assembly now wishes to set the 2025 tax year rates of levy and date when taxes become delinquent. NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the 2025 Certified Real Property Roll and Business Personal Property Roll as certified by the Borough Assessor on May 07, 2025, and presented to the Assembly May 12, 2025, and uses that roll as the basis for levy of property taxes for 2025. A copy of the certification is attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's office. Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island Borough General Fund at the rate of x.xx mills; a tax allocated to the Educational Support Fund at the rate of x.xx mills; a tax allocated to the Debt Service Fund at the rate of x.xx mills; and a tax allocated to the Renewal and Replacement Fund at the rate of x.xx mills; for a total areawide tax levy of x.xx mills for the tax year 2025, based upon the net taxable roll for real property in the amount of $1,727,255,250 and personal property in the amount of $182,751,982 producing areawide taxes of $x.xx. Ordinance No. FY2026-02 Page 1 of 4 Ordinance No. FY2026-02, Receiving The 2025 Certified Real And Personal ... Page 247 of 290 AGENDA ITEM #14. C.4. 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 89 90 91 92 93 94 95 96 97 98 99 Section 3. Womens Bay Road Service Area There is hereby levied upon all taxable real property within the Womens Bay Road Service Area, a property tax of 3.25 mills for service area purposes, in addition to the tax levied in Section 2 above, for the tax year 2025, based on the net taxable roll for real property in the amount of $115,010,700 and personal property in the amount of $2,377,709 producing taxes for this service area of $381,512. Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax year 2025, based on the assessment roll for real property in the amount of $398,874,647 and personal property in the amount of $8,424,286 producing taxes for this service area of $610,948. Section 5. Monashka Bay Road Service Area. There is hereby levied upon all taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for the tax year 2025, based on the net taxable roll for real property in the amount of $33,906,000 and personal property in the amount of $669,000 producing taxes for this service area of $68,804. Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real property in the Bay View Road Service Area, a property tax of 1.47 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year 2025 based on the net taxable roll for real property in the amount of $13,670,900 and personal property in the amount of $14,300 producing taxes for this service area of $20,117. Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6 above, for the tax year 2025, based on the net taxable roll for real property in the amount of $588,827,117 and personal property in the amount of $9,151,086 producing taxes for this service area of $896,967. Section 8. Womens Bay Fire Protection Area. There is hereby levied upon all taxable real property in the Womens Bay Fire Protection Service Area, a property tax of 1.25 mills for fire area service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year 2025 based on the net taxable roll for real property in the amount of $120,044,500 and personal property in the amount of $2,377,709 producing taxes for this service area of $153,028. Section 9. Service Area No. 2. There is hereby levied upon all taxable real property in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2025, based on the net taxable roll for real property in the amount of $0.00 and personal property in the amount of $0.00 producing taxes for this service area of $0.00. Section 10. Airport Fire Protection Service Area. There is hereby levied upon all taxable real property in the Airport Fire Protection Service Area a property tax of 1.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9 above, for the tax year 2025, based on the net taxable roll for real property in the amount of $15,009,700 and personal property in the amount of $5,584,832 producing taxes for this service area of $25,743. Ordinance No. FY2026-02 Page 2 of 4 Ordinance No. FY2026-02, Receiving The 2025 Certified Real And Personal ... Page 248 of 290 AGENDA ITEM #14. C.4. 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon all taxable real property in the Woodland Acres Street Light Service Area a property tax of 0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9 and 10 above, for the tax year 2025, based on the net taxable roll for real property in the amount of $76,915,980 and personal property in the amount of $308,800 producing taxes for this service area of $7,722. Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 above, for the tax year 2025, based on the net taxable roll for real property in the amount of $17,413,400 and personal property in the amount of $4,200 producing taxes for this service area of $2,613. Section 13. Mission Lake Tidegate Service Area. There is hereby levied upon all taxable real property in the Mission Lake Tidegate Service Area a property tax of zero mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12 above, for the tax year 2025, based on the net taxable roll for real property in the amount of $9,169,200 and personal property in the amount of $4,200 producing taxes for this service area of $0.00. Section 14. Commercial Aircraft Tax. These areawide and service area levies made above are separate from and in addition to the property tax levied on aircraft by Section 3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following schedule: FIXED WING ROTOCRAFT Gross Pounds Annual Tax Gross Pounds Annual Tax Non Flyable $50 0-2,000 $400 0-1,000 $100 2,001-3,000 $800 1,001-2,000 $200 3,001-4,000 $1,000 2,001-3,000 $400 4,001-7,000 $1,400 3,001-4,000 $600 7,001-12,500 $1,600 4,001-5,000 $800 5,001-6,000 $1,000 6,001-7,000 $1,200 7,001-8,000 $1,300 8,001-10,000 $1,400 10,001-12,500 $1,500 Section 15. Delinquent Date Established. The billing date for taxes levied pursuant to the provisions of this ordinance shall be July 1, 2025. In accordance with KIBC 3.35.120, the taxes set out in this resolution shall become due on October 15, 2025, if made in a single payment; or if made in two payments half due on August 15, 2025, and half due on November 15, 2025. Should due date fall on a Saturday, Sunday or holiday, the due date shall be the next business day. Said taxes shall be delinquent unless paid before 5:00 p.m. local time, on the due date. Payments may be accepted based on a timely postmark only if the return receives a United States Postal Service cancellation on or before the due date. Effective Date. This ordinance shall be effective upon adoption. Ordinance No. FY2026-02 Page 3 of 4 Ordinance No. FY2026-02, Receiving The 2025 Certified Real And Personal ... Page 249 of 290 AGENDA ITEM #14. C.4. 133 134 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 135 THIS _ DAY OF 2025. 136 137 138 KODIAK ISLAND BOROUGH 139 ATTEST: 140 141 142 143 Scott Arndt, Borough Mayor Nova Javier, MMC, Borough Clerk 144 145 Introduced by: Borough Manager 146 First reading: 147 Second reading/public hearing: 148 149 VOTES: 150 Ayes: 151 Noes: Ordinance No. FY2026-02 Page 4 of 4 Ordinance No. FY2026-02, Receiving The 2025 Certified Real And Personal ... Page 250 of 290 AGENDA ITEM #17.A. KODIAK ISLAND BOROUGH STAFF REPORT MAY 15, 2025 ASSEMBLY REGULAR MEETING SUBJECT: Borough Manager's Performance Evaluation ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: Move to convene into executive session under the authority of KIBC 2.30.030 (F)(1)(C) to discuss the borough manager's performance evaluation, a subject that qualifies for executive session as a matter that may tend to prejudice a character or reputation of any person. Move to invite the Mayor, Assembly members, and manager into executive session. DISCUSSION: The Manager was hired on March 17, 2023, and her official first day of employment was May 1, 2023. The manager is hired by an employment agreement and works directly for the Borough Assembly. Per the manager's employment agreement Section 3(C), the manager's performance shall be reviewed twelve (12) months after the effective date of the agreement and annually thereafter, and the Manager's salary will be increased by 2.5% upon review and determination of satisfactory job performance. The Borough Manager has been advised of the executive session and her right to request public discussion. She does not object to the evaluation being done in executive session. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Borough Manager's Performance Evaluation Page 251 of 290 AGENDA ITEM #17.A. Borough Manager's Employment Agreement Contract No. FY2023-43A, Amendment No. 1 Between the Kodiak Island Borough and Aimee Williams, Borough Manager Whereas, on August 17, 2023, the Borough Assembly approved the Bargaining Agreement with the International Brotherhood Of Electrical Workers #1547 (Contract No. FY2024-05) which approved a 2% increase effective July 1, 2024, and another 20/c increase effective July 1, 2025, for all bargaining unit covered positions; and Whereas, on April 8, 2024, the Borough Assembly adopted changes to the non - bargaining covered positions salary schedules to match the bargaining unit covered positions salary schedule changes approved with the collective bargaining agreement. Now, therefore, to promote equitable treatment to all employee groups (bargaining unit employees, non -bargaining unit employees, and contracted employees), Amendment No. 1 is presented to amend section 3 of Contract No. FY2023-43 as follows: SECTION 3: SALARY AND BENEFITS H. When the Assembly approves a cost -of -living adjustment to the wage scale for non -represented employees, the Manager's salary shall be adjusted so that the Manager shall receive the same cost -of -living adjustments allocated to non- union employee groups. The 2% cost -of -living adjustment approved for non - represented employees effective July 1, 2024, will be applied to the Manager's salary retroactively from July 1, 2024. Subsequent cost -of -living adjustments, including the 2% cost -of -living adjustment which will take effect on July 1, 2025, will be applied when they are applied to non -represented employee salaries. IN WITNESS WHEREOF, the parties have executed this employment agreement amendment on the date shown below. / 4-0 Executed this ! day of 2024. KODIAK ISLAND BOROUGH Scott Smiley Deputy Presiding Officer liw, BOROUGH MANAGER c,,p„v,rrornnr rrr 1! 2&y_&� �a Aimee Williams �,pTARY �^ 13orough Manager t, f9 OF N-. Borough Manager's Performance Evaluation Page 252 of 290 AGENDA ITEM #17.A. EMPLOYMENT CONTRACT CONTRACT NO. FY2023-43 THIS AGREEMENT is made and entered into this Seventeenth day of March. 2023, between the Kodiak Island Borough Assembly (hereinafter Borough) and Aimee Williams (hereinafter Manager). WHEREAS, Borough wishes to employ the services of Aimee Williams, as Manager of the Kodiak Island Borough; and WHEREAS, Borough and Manager desire to provide for certain procedures, benefits, and requirements regarding the employment of Manager by Borough; and WHEREAS, Manager wishes to accept employment as Manager of said Borough; and NOW, THEREFORE, Borough and Manager agree to the following terms and conditions: Section 1: Duties and Nature of Employment. A. Borough hereby agrees to employ Manager, and Manager agrees to be employed by Borough, in the position of Borough Manager. Manager is an at -will employee who serves at the pleasure of the Borough Assembly. Manager, as an administrative and/or executive employee of the legislative branch of Borough government, is entitled to all fringe benefits provided to any other Borough administrative and/or executive employee, and, therefore, Manager is not entitled to receive overtime compensation. B. Manager shall perform all duties and functions assigned to Manager by law, and such other legally permissible and proper duties and functions as the Borough Assembly shall from time to time prescribe. Section 2: Contract Term and Notice Requirements. While this is an at -will employment contract, both parties anticipate that it shall be in effect for three (3) years, May 1. 2023, through April 30, 2026. The Assembly may elect to extend the contract for one year at the end of the contract period with 90 days' notice. Section 3: Salary and Benefits. A. Borough agrees to pay Manager for her services, payable in installments at the same time as other employees of the Borough, at the initial rate of one hundred fifty thousand dollars ($150,000.00) annually. B. Manager's performance shall be reviewed six (6) months after the effective date of the agreement and the Manager's salary will be increased by 2.5% upon review and determination of satisfactory job performance. C. Manager's performance shall be reviewed twelve (12) months after the effective date of the agreement, and annually thereafter, and the Manager's salary will be increased by 2.5% upon review and determination of satisfactory job performance. Page 1 of 4 Borough Manager's Performance Evaluation Page 253 of 290 AGENDA ITEM #17.A. D. Annual leave shall be provided to Manager in accordance with the Kodiak Island Borough Personnel Manual except Manager will be eligible to utilize five (5) days of annual leave within the normal probationary period of six months. E. Sick leave, health insurance, life insurance, disability insurance, workers' compensation insurance, jury duty, holidays, and contributions to the Alaska Public Employees Retirement System will be provided to Manager in accordance with the Kodiak Island Borough Personnel Manual, as provided for all other employees. F. Except to the extent specifically referenced to in this Agreement, all provisions of the Kodiak Island Borough Personnel Rules and Regulations are applicable to Manager's personnel status as a Borough employee. G. The Manager shall have access to a Borough vehicle for Manager's business use only. Section 4: Separation of Employment and Severance Pay. A. The Borough Assembly may terminate Manager at any time, for any reason or for no reason, by delivering to Manager written notice of termination. 1. Termination for other than good cause: a. In the event of termination other than for good cause, Borough shall pay to Manager severance pay in an amount equal to two months' salary. Manager shall also be compensated for all accrued annual leave. 2. Termination for good cause: a. In the event Manager is terminated for good cause, Borough shall not pay severance pay to Manager; however, Manager shall be compensated for all accrued annual leave. B. Manager may voluntarily resign her employment as Borough Manager at any time, for any reason or for no reason, by delivering to the Borough Assembly notice of resignation at least sixty (60) days prior to the effective date of resignation unless the parties agree otherwise. If Manager voluntarily resigns, Borough will not be obligated to pay severance pay to Manager. C. For the purpose of this section, the term "good cause" shall mean: 1. A willful breach, disregard, or gross neglect of the duties assigned to the Manager by law or by the Borough Assembly, or incompetence, which is defined as the inability or the intentional failure to perform the Manager's duties in a satisfactory manner. However, termination for incompetence will require written notice and reasonable time allowed, along with appropriate resources provided, to affect a remedy. 2. Any conduct of Manager bringing public embarrassment or ridicule to the Borough. 3. Any conduct of Manager involving a conviction for any act of moral turpitude or illegality defined as a felony or a misdemeanor that tends to reflect dishonesty. Section 5: Moving Expenses. Not applicable. Section 6: Conditions of Employment. Manager shall receive the salary and benefits, and shall work under the terms and conditions, specified in this document during the three-year term of this contract with a ninety (90) day Page 2 of 4 Borough Manager's Performance Evaluation Page 254 of 290 AGENDA ITEM #17.A. notice by either party to renew or not renew by mutual consent after that time. Borough to provide Manager a cell phone stipend. Section 7: Dues and Subscriptions. Borough hereby agrees to pay for membership to International City/County Management Association (ICMA), the Alaska Municipal Managers Association (AMMA), and the Alaska Municipal League (AML). Section 8: Professional Development. A. Borough will budget and pay for attendance including travel and hotel costs to the ICMA annual conference, SWAMC Conference, and AML annual, summer, and winter conferences. Reimbursement for normal expenses associated with attendance (meals) will also be paid. B. Manager, while traveling out of town on official business, will be reimbursed for reasonable expenses by Borough. Borough will provide for and/or reimburse Manager for transportation costs and other costs incidental to such travel, and of a normal and necessary nature. Such expenses would include hotel rooms, auto rental, taxi fare, etc. This section applies to short courses, institutes, and seminars that are necessary for professional development and for the good of Borough, as budgeted by the Borough Assembly along with all other Borough related travel. Section 9: Indemnification. A. Borough agrees to defend, save and hold harmless, and indemnify Manager against any tort claim, professional liability claim or demand or other legal action, whether groundless or otherwise, arising out of an alleged act or omission by Manager arising out of the course and scope of her employment; provided, however, that the aforementioned obligation of Borough shall not extend to claims based on the following acts of misconduct: 1. A willful breach, disregard, or gross neglect of duties requested of Manager by the Borough Assembly formally communicated to Manager or required to be performed by Manager hereunder or under the ordinances of the Kodiak Island Borough and the laws of the United States of America and the State of Alaska; 2. Any conduct of Manager bringing public embarrassment or ridicule to Borough; or 3. Any conduct of Manager involving a conviction for any act of moral turpitude or illegality defined as any felony involving moral turpitude or a crime, which reflects dishonesty. B. Borough will defend, compromise, or settle any such claim or suit and pay the amount of settlement or judgment rendered thereon. Section 10: General Provisions. A. This Agreement shall constitute the entire agreement between the parties. B. This Agreement shall be binding upon and inure to the benefit of the heirs -at -law and executors of Manager. C. This Agreement shall be in effect for three (3) years or unless Manager resigns or is terminated under the provisions of Section 4, above. Page 3 of 4 Borough Manager's Performance Evaluation Page 255 of 290 AGENDA ITEM #17.A. D. If any provision, or any portion thereof, contained in this agreement is held to be unconstitutional, invalid, or unenforceable, the remainder of this agreement or any portion thereof, shall be deemed severable, shall not be affected, and shall remain in full force and effect. Section 11: No Reduction of Benefits; Good Faith and Fair Dealing. A. Borough shall not at any time during the term of employment with this agreement reduce the Manager's salary. All other compensation or other financial benefits will be provided to the Manager in accordance with the Kodiak Island Borough Personnel Rules and Regulations, as provided for all other employees. B. All contract provisions shall be subject to good faith and fair dealing. IN WITNESS WHEREOF, the parties have executed this Agreement effective the day of 12023. KODIAK ISLAND BOROUGH r Deputy Presiding Officer Date: 3 - /7- ;16 23 ATT ST: Ao Nova M. Javier, MMC Borough Clerk / Date: 3 /17 MANAGER Aimee Williams Date: 3-18-2023 Page 4 of 4 Borough Manager's Performance Evaluation Page 256 of 290 AGENDA ITEM #19.A. KODIAK ISLAND BOROUGH Planning and Zoning Commission Regular Meeting November 20, 2024 A regular meeting of the Kodiak Island Borough Planning and Zoning Commission was held on November 20, 2024, in the Borough Assembly Chambers. The meeting was called to order at 6:30 p.m. Staff present were Community Development Director Christopher French and Community Development Permit Technician Bronwyn Currie. CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL Present were Christopher Paulson, Sara Fraser, Craig Dagen and Cort Neff. APPROVAL OF AGENDA Fraser moved to approve the November 20, 2024, Regular Meeting Agenda. Dagen seconds motion. VOICE VOTE CARRIED UNANIMOUSLY 4/0 APPROVAL OF MINUTES Neff moved to approve the October 16, 2024, Meeting Minutes. Dagen seconds motion. VOICE VOTE CARRIED UNANIMOUSLY 4/0 CITIZENS' COMMENTS Citizens Comments are limited to three minutes per speaker. To make comments call the local number at 907-486-3231 or Toll -Free number at 855- 492-9202. Comments are for general topics only. • There were none. PUBLIC HEARING Ordinance FY2025-09. Rewrite of Chapter 17.205. Ordinance FY2025-09 is a rewrite of Chapter 17.205 KIBC, this chapter provides the review procedure for rezonings and code amendments. Based on analysis of the current chapter by Community Development staff and the Borough Attorney it was determined that a total rewrite of the chapter would be appropriate to separate the two procedures in the code, address issues of recommendation of denial for rezonings, and to add the ability of the Commission and the Assembly to add special limitations to rezonings. The staff Kodiak Island Borough Planning and Zoning Commission Regular November 20, 2024 Meeting Minutes Planning And Zoning Commission Regular Meeting Minutes Of November 20, 2... Page 257 of 290 AGENDA ITEM #19.A. created a presentation that described the rewrite and the changes that were made to the existing text. Since this rewrite moves sections of code and adds text, staff and the Borough Attorney recommended that a repeal and replace ordinance was the best option. The staff presentation is broken into two parts; the first reviews the rezoning process and the second part reviews the code amendment process. Fraser moved to amend by substituting the previously present draft ordinance FY2025- 09, with the updated ordinance FY2025-09. Dagen seconds motion. Chris French gives staff report. Chair to Open Public Hearing: If you would like to be heard, please come to the podium sign in, turn on the microphone and state your name. You can also call in, the Local Number: 907-486-3231 or Toll -Free Number: 855-492-9202. Chair to close Public Hearing. Commission Discussion. Dagen moved to amend Ordinance FY2025-09 to extend the time frame from 30 days, to 60 days. Fraser seconds motion. ROLL CALL ON SECOND AMENDMENT CARRIED UNANIMOUSLY 4/0 H_ ROLL CALL ON FIRST AMENDMENT CARRIED UNANIMOUSLY 4/0 OLD BUSINESS NEW BUSINESS PLANNING AND ZONING CASE RESULTS LETTERS ABBREVIATED AND FINAL APPROVALS - SUBDIVISIONS DIRECTORS' COMMENTS • Chris French communicates the updates with Plan 2045, the Parks and Recreation Survey, briefly talks about the Hydrology Study and his attendance to the Kodiak Fishery Adaptation Plan meeting. CITIZENS' COMMENTS Kodiak Island Borough Planning and Zoning Commission Regular November 20, 2024 Meeting Minutes Planning And Zoning Commission Regular Meeting Minutes Of November 20, 2... Page 258 of 290 AGENDA ITEM #19.A. Citizens Comments are limited to three minutes per speaker. To make comments call the local number at 907-486-3231 or Toll -Free number at 855- 492-9202. Comments are for general topics only. • There were none. COMMISSIONERS' COMMENTS • Fraser thanks the other commissioner's for attending the meetings. • Dagen thanks staff. • Neff thanks the Mayor for his comments and suggestions. ANNOUNCEMENTS FROM THE CHAIR a. The Next Work Session of the Planning and Zoning Commission is scheduled for December 11, at 6:30 p.m. b. The next Regular Meeting of the Planning and Zoning Commission is scheduled for December 18, at 6:30 p.m. (CANCELED) ADJOURNMENT Fraser moved to adjourn the meeting. Dagen seconds motion. VOICE VOTE CARRIED UNANIMOUSLY 4/0 Meeting Adjourned at 6:56 p.m. ATTEST: &� Bronwyn Currie, Permit Technician KODIAK ISLAND BOROUGH KODI K ISLAND BOROUGH Christopher Paulson, Chair Signed hY: Sara Fraser Approved on: � - 23 - 25 APR 15 2025 BC^G'tGH CLERK'S OFFICE KODIAK, "SKA Kodiak Island Borough Planning and Zoning Commission Regular November 20, 2024 Meeting Minutes Planning And Zoning Commission Regular Meeting Minutes Of November 20, 2... Page 259 of 290 AGENDA ITEM #19.A. KODIAK ISLAND BOROUGH Service Area No. 1 Board Meeting April 11, 2025 A Service Area No. 1 Board Meeting was held on April 11, 2025, in the Assembly Chambers of the Kodiak Island Borough Building, 710 Mill Bay Road. CALL TO ORDER Chair Scott Arndt Called the meeting to order at 6:30pm. ROLL CALL Staff Brian Price conducted a roll call. Present were Chair Scott Arndt, Vice -Chair Jason Bunch, Mike Sirofchuck, Paul Hansen, Dennis Symmons, and Craig Dagen. Member Jay Baldwin absent. a quorum was established. ARNDT MOVED to excuse member Jay Baldwin who was absent due to medical reasons. SYMMONS seconded. ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY APPROVAL OF AGENDA BUNCH MOVED to approve the agenda. DAGEN seconded. BUNCH MOVED to amend the agenda to include under item number 9, New Business, discussion to ordinance proposal changing KIBC chapter 4.15.040 & .070 and add discussion for the proposed changed to ordinance FY2023-18 amending KIBC general penalty section 1.20.050, Fine Schedule. SYMMONS seconded. ROLL CALL VOTE ON MOTION TO AMEND CARRIED UNANIMOUSLY ROLL CALL VOTE ON MOTION TO APPROVE AGENDA AS AMENDED CARRIED UNANIMOUSLY APPROVAL OF PREVIOUS MINUTES DAGEN MOVED to approve the previous 03.31.2025 Regular Meeting Minutes. SIROFCHUCK seconded. ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY Kodiak Island Borough April 11, 2025 Service Area No. 1 Board Meeting Minutes Planning And Zoning Commission Regular Meeting Minutes Of November 20, 2... Page 260 of 290 AGENDA ITEM #19.A. ACKNOWLEDGE RECEIPT OF FINANCIAL REPORT DAGEN MOVED to acknowledge the receipt of the financial report. HANSEN seconded. Chair Scott Arndt briefly noted to the board upcoming expenses that were expected to be reflected in the next meeting's financial report. ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY VISITOR'S COMMENTS None. CHAIR PERSON'S REPORT Chair Scott Arndt Gave his report. He began by going over recent work and listing the streets worked on. Mentions were made for other areas that had maintenance needs to address. It will be May before sweeping gets done. More work was needed on Sunset Drive. Materials were planning on being delivered such as E1 rock and Calcium Chloride. Staff Brian Price updated the board on the Calcium Chloride order through Mill Bay Enterprises. OLD BUSINESS Repealing Sections Of Kodiak Island Borough Code, Title 4, Service Areas Pertaining To Certain Exemptions For Road Maintenance Services For Properties Along State Roads Chair Scott Arndt provided the board the intention behind the ordinance. Comments from residents of the service area board were shared to exemplify the use of the roads in which it was evident that there are residents not part of the Service Area that still used the road. Issues with maintenance on some state -maintained roads were shared. Most of the time, the service area will plow these areas before the state will. Board discussion ensued. NEW BUSINESS Discussion Of Ordinance Proposal changing KIBC chapter 4.15.040 & .070 Chair Scott Arndt overviewed the ordinance and shared intentions that lead to its creation. Boards that were either empty or inactive in recent years are being resumed, requirements were being imposed to have quarterly meetings, and a limit to number of missed meetings before termination. The redlines, additions, and other changes in the updated draft document were reviewed. Craig Dagen argued that the ordinance should be dismissed since the approach was seen as an impingement to civic duty. Chair Scott Arndt asked Craig Dagen to do some writing on the board's reason for opposing the ordinance. Dennis Symmons voiced consideration to the board that this may be the direction being pushed by the Assembly. The board discussed their reasons they all oppose. Overall, the board felt that more regulations are a prime reason people do not engage with service areas and that all the Service Area No. 1 board members had full time jobs making it hard to meet such requirements. Craig Kodiak Island Borough April 11, 2025 Service Area No. 1 Board Meeting Minutes Planning And Zoning Commission Regular Meeting Minutes Of November 20, 2... Page 261 of 290 AGENDA ITEM #19.A. Dagen added statements of how the ordinance would limit civic empowerment and agreed to writing out reasonings the board recommends to the Assembly killing the ordinance. Discussion For The Proposed Changed To Ordinance FY2023-18 Amending KIBC General Penalty Section 1.20.050, Fine Schedule The board began discussing proposed fines for illegal road parking. Questions about enforcement were asked. No fee schedule existed for parking violations. The board agreed to a $75 for a first offence, the next offence stepping up another $75 to $150, and continuing to increase by increments of $75 for each day that the violation remains unresolved. VISITOR'S COMMENTS None. BOARD MEMBER'S COMMENTS Dennis Symmons - Asked about work on Otmeloi [Scott answers and board briefly discusses] and noted how irresponsible the recent plowing has been. [Scott updates] Craig Dagen - It is heartwarming to see our local government and our board working. hope we can use that to overcome our obstacles. I'm honored to be a part. Jason Bunch - Goes over a worksheet to track the work that is getting done. In just the last 9 months, many significant road maintenance items were completed. It is a very high volume. Work projections were shared. Paul Hansen - None. Mike Shirofchuck - Thanks Brian and thanks the board. Scott Arndt - Shares fund balance that missed mention in the financial report totaling $1.3 Million. Pavement needs to be replaced on Selief and will cost an estimated $750,000. Collapsing culverts on Sean Circle were mentioned and several more areas were elaborated on. He noted that the fund balance is not excessive when considering what work needs to be performed. He will update the cost of the Asphalt in the service area. NEXT MEETING SCHEDULE The next meeting was scheduled for April 28th, 2025, same place, same time. ADJOURNMENT BUNCH MOVED to adjourn the meeting. SYMMONS seconded. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY The meeting adjourned at 7:53pm. Kodiak Island Borough April 11, 2025 Service Area No. 1 Board Meeting Minutes Planning And Zoning Commission Regular Meeting Minutes Of November 20, 2... Page 262 of 290 AGENDA ITEM #19.A. ATTEST: A& Brian Price, Engineering & Facilities Secretary Kodiak Island Borough April 11, 2025 KODIAK ISLAND BOROUGH Scott Arndt, Service Area No. 1 Board Chair Approved on: 1 / Zq / zaJ RE E'Ell, BOROUGH CLERK'S OFFICE KODU K, ALASKA Service Area No. 1 Board Meeting Minutes Planning And Zoning Commission Regular Meeting Minutes Of November 20, 2... Page 263 of 290 BOROUGH RECORDS DISPOSAL REPORT Department Record Total Retention Created Destroy Series & Description Format Records Series Location BOROUGH CL-01 Total: 3 Years FY2021 FY2025 BOROUGH CLERK'S OFFICE — GENERAL Electronic Clerk's Drive CLERKS CORRESPONDENCE Mayor, Assembly, and Clerk's office incoming and outgoing correspondence of a general nature BOROUGH CL-06 ONSITE: 5 FY2019 FY2025 ASSEMBLY MEETING AUDIO AND VIDEO Electronic Clerk's Drive CLERKS YEARS RECORDINGS CENTER: 0 Audio and video recordings of Assembly TOTAL: 5 YEARS meetings used to prepare written minutes only. The minutes will serve as the official record for meetings BOROUGH CL-14 TOTAL: 10 FY2014 FY2025 PUBLICATIONS AND ADVERTISING Electronic Clerk's Drive CLERKS YEARS Publications of meetings, public hearings, and other related Assembly business advertised in the "Borough News Page" and local newspaper. May contain copies of affidavits of publications, electronic flyers, radio psa documents, and social media posts. BOROUGH BC-24 TOTAL: 10 FY1994 PUBLICATIONS AND ADVERTISING Paper E-6-06 CLERKS YEARS FY1995 Publications of meetings, public hearings, FY2000 and other related Assembly business FY2001 advertised in the "Borough News Page" and FY2003 local newspaper. May contain copies of FY2004 affidavits of publications, electronic flyers, FY2005 radio psa documents, and social media posts. FY2006 BOROUGH BC-24 TOTAL: 10 FY2013 PUBLICATIONS AND ADVERTISING Paper E-1-03 CLERKS YEARS FY2014 Publications of meetings, public hearings, FY2015 and other related Assembly business FY2016 advertised in the "Borough News Page" and FY2017 local newspaper. May contain copies of FY2018 affidavits of publications, electronic flyers, radio psa documents, and social media posts. N CO y O � PRESENTED TO THE ASSEMBLY On May 15, 2025 N:\CL\CL-18 - BOROUGH RECORDS DISPOSAL REPORTS\CY2025\20250515 BOROUGH RECORDS DISPOSAL REPORT.docx bo ASSESSING AO-03 TOTAL: 3 YEARS FY2019 FY2024 CHANGE OF ADDRESS FORMS Change of address forms indicating a change in where notices, bills, or other correspondence regarding taxation is received. Filed alphabetically by owner's last name. Paper Deputy Clerk's Office FINANCE FI-37 TOTAL: 7 YEARS FY2016 FY2024 GRANT FILES Paper F-6-06 Official documents for receipt of grant funds from either State or Federal agencies. Combine with department's grant files for records center retention. All grant related documents are retained for a total of 7 years after the closing of the grant, or for the period stated within the grant agreement, whichever is longer. CONFIDENTIAL EMPLOYEE CASE FILES FINANCE FI-22 TOTAL: 7 YEARS FY2016 FY2024 Completed health and life insurance forms, Paper F-7-07 duplicate of personnel actions and cafeteria plan records (pre-tax deductions). Retention time begins with employee termination. CONFIDENTIAL v m N Z O O (Sl o n N � O y O � PRESENTED TO THE ASSEMBLY On May 15, 2025 N:\CL\CL-18 - BOROUGH RECORDS DISPOSAL REPORTS\CY2025\20250515 BOROUGH RECORDS DISPOSAL REPORT.docx 7 bo U • Community ;lean Up Day May 2025 - I .9F, o ll ALAW A4skans',Vt -_r c. t 11 � T11f f Ad } AA IS"Ja!akA lei' S 9 11 0 �. !\ \� "w��'��r�� `tt:�� R-1111 ! "41:!1!n►'r41 II II.I�iI.I�Ifi�illlll�i�l�il.�l�l�I,�`flulil►l�r�►►#II,�� r�E��_�.. l:tt�. F ..�', �,.. - ---- — �' 7r, Zi U39-7857 �r 40 i ..^'. - _ T"• .. � � Vim. ` ' . . a F 1` ppppp- ow- t I M NC: wr1 I T I il►rr Yay �• 1, eli A •r 3 Ar 4 a :71 t e.}� �. Matson i•n.,'I COST SAVIRS. 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FOODS UT rXINVAGf M,), WAY Walmart COST SAVERS wnl"GSSAS�ll L T v O O N 00 (J7 O N CO 0 '1 � 11 ka �7 H°�a^tlrCittei '\ HFRr •�'� � T v La m N W O 0 N O J� Regulary Special Convened: KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Recessed: Reconvened: Date: 1 `J Adjourned: BY: SECOND: BY: �.� SECOND: J BY: SECOND: AV BY: �SCJI SECOND: Ioti BY: SECOND: A YES NO YES NO YES NO YES NO YES NO r - Mr. Ames Mr. Ames Mr. Ames �- ✓ Mr. Ames ✓ Mr. Ames ✓' Mr. Griffin Mr. Griffin Mr. Griffin ✓' Mr. Griffin ✓ Mr. Griffin Mr. Johnson V,Mr. Johnson Mr. Johnson Mr. Johnson Mr. Johnson \ ' Mr. LeDouxVz Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. LeDoux ✓' Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Sharratt v Mr. Sharratt Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smiley Mr. Whiteside WOULD ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR VOTE?' TOTAL: TOTAL: TOTAL: l TOTAL: TOTAL: I The mayor may of vote except in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly. Mayor Arndt I V I Mayor Arndt Mayor Arndt —F— I I Mayor Arndt Mayor Arndt I KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET T v m N W v 0 N O Regular V Special 9 p Convened: Recessed: Reconvened: Date: Adjourned: BY: C� SECOND: ` BY: SECOND: BY: \1� SECOND: 5P BY: SECOND: C & ` \ BY: V SECOND: YES NO YES NO YES NO YES N YES NO Mr. Ames V Mr. Ames Mr. Ames V Mr. Ames 4t✓ Mr. Ames Mr. Griffin Mr. Griffin V Mr. Griffin v Mr. Griffin Mr. Griffin �/ Mr. Johnson Mr. JohnsonVP Mr. Johnson Mr. Johnson Mr. Johnson Mr. LeDoux Mr. LeDoux Mr. LeDoux ✓' Mr. LeDoux Mr. LeDoux Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Smiley Mr. Smiley V Mr. Smiley V Mr. Smiley Mr. Smiley WOULD ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR VO E? TOTAL: TOTAL: I Lg 10 TOTAL: C) TOTAL: TOTAL: The mayor may not vote except in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly. Mayor Arndt TMayor Arndt Mayor Arndt Mayor Arndt Mayor Arndt I T v m N W 00 0 N 0 Regular Special Convened: KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Recessed: Reconvened: Date: '1,� 6 Adjourned: z P—/ BY:�r� v` SECOND: BY: SECOND: c7` , BY: SECOND: BY: SECOND: BY: SECOND: YES NO YES NO YES NO YES NO YES NG Mr. Ames Mr. Ames Mr. Ames Mr. Ames Mr. Ames Mr. Griffin Mr. Griffin Mr. Griffin Mr. Griffin Mr. Griffin Mr. Johnson Mr. Johnson Mr. Johnson Mr. Johnson Mr. Johnson Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smiley MOULD -T ANYONE LIKE TO CHANGE THEIR VOTE_ ? WOULD ANYONE LIKE TO CHANGE THEIR VOTE?' TOTAL: TOTAL: TOTAL: TOTAL: TOTAL: The mayor may not vote except in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly. Mayor ArndtT I Mayor Arndt I Mayor Arndt I I I Mayor Arndt I Mayor Arndt I AGENDA ITEM #19. C. KODIAK ISLAND BOROUGH Meeting Type: Assembly Regular Meeting Date: Mav5 15, 20fl 25 Please PRINT your name legibly Phone number Ow &?� Page 289 of 290 AGENDA ITEM #19. C. Codiak Island Borough Assembly Newsletter Vol. FY2025, No. 23 May 16, 2025 At Its Regular Meeting Of May 15, 2025, The Kodiak Island Borough Assembly Took The Following Actions. The Next Regular Meeting Of The Borough Assembly Is Scheduled On Thursday, June 5, 2025, At 6:30 p.m. In The Borough Assembly Chambers. PROCLAIMED June 2025 As Pride Month In Kodiak Recognizing PRIDE In The LGBTQIA+ Community Of Kodiak RECEIVED A Presentation On The Recently Held Community Clean Up Day And Household Hazardous Waste Event By Kodiak Native Youth Council ADOPTED Ordinance No. FY2025-02B, Amending Ordinance No. FY2025-02, Fiscal Year 2025 Budget, By Amending Budgets and Appropriations To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects AUTHORIZED The Borough Manager To Execute Contract No. FY2019-10U, Change Order No. 21.1 For The North Star Roof And Skylight Replacement Structural Design With Jensen Yorba Wall ADOPTED Resolution No. FY2025-18, Approving Certain Unincorporated Communities And Their Respective Native Village Council And/Or Incorporated Nonprofit Entity For Participation In The FY2026 Community Assistance Program ADVANCED Ordinance No. FY2025-17, An Ordinance Of The Assembly Of The Kodiak Island Borough Rezoning A Portion Of Tract E, U.S. Survey 4793 From R1-Single Family Residential District to (- Industrial District (Zoning Will Correspond To Lot Created By Abbreviated Subdivision S25-007) To Public Hearing At The Next Regular Meeting Of The Assembly ADVANCED Ordinance No. FY2025-18, An Ordinance Of The Assembly Of The Kodiak Island Borough Rezoning A Portion Of U.S. Survey 4793, Tract E from R1-Single Family Residential District to B- Business District (Zoning Will Correspond With Lot Created By Preliminary Subdivision, Case No. S25- 006) To Public Hearing At The Next Regular Meeting Of The Assembly ADVANCED Ordinance No. FY2026-01, Adopting The Budget For Fiscal Year 2026 And Appropriating From All Borough Funds To Public Hearing At The Next Regular Meeting Of The Assembly ADVANCED Ordinance No. FY2026-02, Receiving The 2025 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2025 Consisting Of An Areawide Tax, Women's Bay Fire Area Tax, A Women's Bay Road Service Area Tax, A Bay View Road Service Area Tax, A Tax In Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Tax In The Service Area No. 2, A Tax In The KIB Airport Fire Service Area, A Tax In The Trinity Islands Street Light Service Area, And A Tax In The Mission Lake Tide Gate Service Area; Levying Commercial Aircraft Tax Providing For The Collection Of Taxes Due In 2025; And Setting The Date When Taxes Become Delinquent To Public Hearing At The Next Regular Meeting Of The Assembly View our website: Visit our Facebook page: www.kodiakak.us www.facebook.com/KodiakislandBorough Page 290 of 290 AGENDA ITEM #19. C. CONVENED INTO EXECUTIVE SESSION Under The Authority Of KIBC 2.30.030 (F)(1)(C) To Discuss The Borough Manager's Performance Evaluation, A Subject That Qualifies For Executive Session As A Matter That May Tend To Prejudice A Character Or Reputation Of Any Person. INVITED The Mayor and Assembly Members Into Executive Session. The Manager Was Invited At A Later Time. ANNOUNCED That The Borough Manager Had A Satisfactory Job Performance And Her Salary Should Be Increased As Stated In Her Contract View our website: www.kodiakak.us i Visit our Facebook page: www.facebook.com/KodiakislandBorough Page 291 of 290