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FY 2016 Financial HighlightsAbout the Village of North Palm Beach The Village of North Palm Beach is primarily a residential community, having been incorporated as a political subdivision of the State of Florida in 1956. The registered population of the Village is approximately 13,000, which increases to approximately 18,000 during the winter months. Residents are generally in the middle to upper income brackets. Located in the northeastern quadrant of Palm Beach County, Florida, the Village has an abundant amount of waterfront property created by a number of lakes, canals, and the Atlantic Ocean. The governing body of the Village con- sists of a five member Village Council, each of whom is elected to two-year overlapping terms. The Mayor is selected by majority vote of the Council and serves for a term of one year. Day to day affairs of the Village are under the leadership of a Village Manager who is appointed by the Council. THE VILLAGE OF PRINCIPAL OFFICIALS (AT SEPTEMBER 30, 2016) DAVID B. MORRIS MAYOR DOUG BUSH VICE MAYOR DARRYL C. AUBREY PRESIDENT PRO TEM ROBERT A. GEBBIA COUNCIL MEMBER MARK MULLINIX COUNCIL MEMBER JAMES P KELLY VILLAGE MANAGER SAMIA JANJUA DIRECTOR OF FINANCE MELISSA TEAL VILLAGE CLERK About the Village of North Palm Beach The Village of North Palm Beach is primarily a residential community, having been incorporated as a political subdivision of the State of Florida in 1956. The registered population of the Village is approximately 13,000, which increases to approximately 18,000 during the winter months. Residents are generally in the middle to upper income brackets. Located in the northeastern quadrant of Palm Beach County, Florida, the Village has an abundant amount of waterfront property created by a number of lakes, canals, and the Atlantic Ocean. The governing body of the Village con- sists of a five member Village Council, each of whom is elected to two-year overlapping terms. The Mayor is selected by majority vote of the Council and serves for a term of one year. Day to day affairs of the Village are under the leadership of a Village Manager who is appointed by the Council. THE VILLAGE OF NORTH PALM BEACH, FLORIDA FINANCIAL HIGHLIGHTS FOR THE YEAR ENDED SEPTEMBER 30, 2016 About the Village of North Palm Beach The Village of North Palm Beach is primarily a residential community, having been incorporated as a political subdivision of the State of Florida in 1956. The registered population of the Village is approximately 13,000, which increases to approximately 18,000 during the winter months. Residents are generally in the middle to upper income brackets. Located in the northeastern quadrant of Palm Beach County, Florida, the Village has an abundant amount of waterfront property created by a number of lakes, canals, and the Atlantic Ocean. The governing body of the Village con- sists of a five member Village Council, each of whom is elected to two-year overlapping terms. The Mayor is selected by majority vote of the Council and serves for a term of one year. Day to day affairs of the Village are under the leadership of a Village Manager who is appointed by the Council. Governmental Revenues The following graph presents revenues of the Village's governmental funds for the past five years. 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 ■Taxes ■ IntergoverrmeNal ❑Charges for Services ❑ Licenses & Pemuts ■Interest ®Other 2012 2013 2014 2015 2016 Components of revenue changed as follows: Total revenues increased 6.8% over 2015. The largest increase was in ad valorem taxes. The increase in Licenses & Permits was primarily due to $206,000 in developer fees. Governmental Expenditures The following graph presents total expenditures of the Village's governmental funds for the past five years. General Fund Unassigned Fund Balance The following graph presents the general fund unassigned fund balance (available, spendable resources) for the nast five vears. Country Club Operations The following chart presents the operating revenues and expenses for the Country Club for the past five years. Operating Revenue $ 3,788,852 Increase $ (68,279) 2015 2016 (Decrease) Ad Valorem Taxes $ 11,364,888 $ 12,253,917 $ 889,029 Other Local Taxes 1,614,758 1,652,104 37,346 Franchise & Utility Taxes 3,520,257 3,567,106 46,849 Intergovernmental 426,037 401,882 (24,155) Charges for Services 2,231,673 2,364,013 132,340 Licenses & Permits 947,158 1,235,782 288,624 Interest 108,794 103,353 (5,441) Other 250,342 282,784 32,442 Total $ 20,463,907 $ 21,860,941 $ 1,397,034 Total revenues increased 6.8% over 2015. The largest increase was in ad valorem taxes. The increase in Licenses & Permits was primarily due to $206,000 in developer fees. Governmental Expenditures The following graph presents total expenditures of the Village's governmental funds for the past five years. General Fund Unassigned Fund Balance The following graph presents the general fund unassigned fund balance (available, spendable resources) for the nast five vears. Country Club Operations The following chart presents the operating revenues and expenses for the Country Club for the past five years. Total expenditures decreased by 0.7% from 2015, with most of the decrease due to reduced capital outlay spending. uenerat fund unassigned fund balance at'3eptember 30, 2016 was $10,724,049. This represents approximately 54% of expenditures for fiscal year 2016. �.vau}�uuw.w ua acvcuuw auu cnNuiaw a,uaarr�cu as follows: 2015 2016 (Decrease) Operating Revenue $ 3,788,852 Increase $ (68,279) 2015 2016 (Decrease) Public Safety $ 8,966,077 $ 9,129,947 $ 163,870 Public Works 4,255,636 4,266,749 11,113 Leisure Services- Recreation 2,514,495 2,448,164 (66,331) General Government 2,904,553 2,876,521 (28,032) Community Dev. & Planning 1,270,399 1,351,061 80,662 Capital Outlay 1,530,430 1,209,249 (321,181) Total $ 21,441,590 $ 21,281,691 $ (159,899) Total expenditures decreased by 0.7% from 2015, with most of the decrease due to reduced capital outlay spending. uenerat fund unassigned fund balance at'3eptember 30, 2016 was $10,724,049. This represents approximately 54% of expenditures for fiscal year 2016. �.vau}�uuw.w ua acvcuuw auu cnNuiaw a,uaarr�cu as follows: 2015 2016 (Decrease) Operating Revenue $ 3,788,852 $ 3,720,573 $ (68,279) Operating Expenses 3,707,481 3,728,664 21,183 Operating income (loss) 81,371 (8,091) (89,462) Nonoperating revenues (expenses) 0 24,786) (71,260) 53,526 Income (loss) $ (43,415) $ (79,351) $ (35,936) The Operating loss increased by $89,462 from 2015. This was primarily due to the restaurant operations which were outsourced to a private contractor in October 2016.