FY24 Approved Budgettrophy club
Prepared By:Finance Department APPROVED BUDGET2023 - 2024
budget calendar
FY24 Adopted Budget 1
current state
This budget will raise more total property taxes than last
year's budget by $904,831 or 8.7%, and of that amount, $44,835 is
the tax revenue raised from new property added to the roll this year.
FY24 Adopted Budget 2
manager's message
I a m honored to present to you the Fiscal Year 2023/24 budget for the Town of
Trophy Club. This budget is a testament to the collaborative efforts of the Town
Council, our dedicated staff, and engaged community members. It underscores our
commitment to fiscal responsibility while providing sustainable levels of services.
Our collective endeavor to strike a balance between meeting essential service
requirements and strategic investments in critical infrastructure, technology, and
resources has shaped this budget. The FY 23/24 budget, with a total allocation of
$14.2 million across all Town operating funds, embodies our shared dedication to
realizing the Town's Vision and Strategic Plan as established by the Town Council.
This budget remains rooted in our Core Values, guiding our interactions with
citizens, employees, and visitors alike, demonstrating our unwavering commitment to
excellence.
The FY 23/24 budget places a strong emphasis on enhancing the quality of life for
our residents. We have bolstered our Police Department with an additional officer to
maintain our coveted status as the Safest City in Texas. We recognize the importance
of a skilled workforce, and thus, additional staffing support has been allocated to the
Department of Human Resources. Moreover, we are excited to introduce a new
Financial Transparency platform, granting citizens greater access to comprehensive
financial data and reports. Our commitment to safety continues with investments in
drug detection equipment and the modernization of our Police vehicle cameras and
Fire/EMS radio systems. Furthermore, enhancements to our recreational facilities
and programs demonstrate our dedication to community well-being.
Dear Honorable Mayor, Members of Town Council, and Citizens of Trophy Club,
FY24 Adopted Budget 3
Our prudent financial management has positioned the Town with a robust economic
outlook, projecting an unassigned reserved fund balance of $6.9 Million, equating to
49% of our annual operating expenses. While the Town Charter mandates a minimum
reserve fund balance of 30%, we have identified opportunities to invest in the
community through one-time purchases such as Town Hall entrance shade
structures, payment kiosks for the court and Trophy Club Park, and updated
concession facilities. With these investments, we anticipate a new reserve fund
balance of $5.1 million, aligning us closer to the Town Charter requirements. This
strategy will continue over the next years to ensure our financial resilience.
Our Property Tax rates have remained favorable, with the Interest and Sinking Rate
at $0.099799 and a reduced Maintenance and Operations Rate of $0.315670, yielding a
total property tax rate of $0.415469/$100 valuation. While economic challenges
persist due to inflation and interest rate fluctuations, our AA+ bond rating positions
us well for future capital projects that enhance and replace Town infrastructure.
I extend my gratitude to the Town Council, dedicated staff, and engaged citizens for
their unwavering commitment to shaping a prosperous future for Trophy Club. This
budget stands as a testament to our collective efforts and shared vision. I am
confident that its implementation will reinforce our position as a community that
thrives while nurturing the well-being of its residents.
Sincerely,
Patrick Arata
Interim Town Manager
Trophy Club Texas
manager's message cont..
Dear Honorable Mayor, Members of Town Council, and Citizens of Trophy Club,
Patrick Arata
FY24 Adopted Budget 4
TOWN OF TROPHY CLUB
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 5
FY24 Tax Rate COMPONENT
UNITS
0.415469 General Fund Debt Service
Fund
Capital Projects
Fund
Capital
Equipment
Replacement
Fund
Information
Services
Replacement
Fund
Hotel
Occupancy
Fund
Street
Maintenance
Sales Tax Fund
Court
Technology
Fund
Court Security
Fund CCPD Fund Recreation
Program Fund
Parkland
Dedication
Fund
TIRZ #1 Grants Fund Trophy Club
Park Fund
Stormwater
Drainage
Utility Fund
EDC 4B Fund Total
Beginning Fund Balance - FY22
ACFR less FY23 Exp 6,954,899$ 165,869$ (912,745)$ 659,711$ 218,873$ 2,638,723$ 259,253$ 8,514$ 50,015$ 196,044$ 21,550$ 177,650$ (98,737)$ 9,886$ 355,332$ 872,424$ 1,719,735$ 13,471,805$
Revenue
Property Tax 8,953,445 2,625,982 79,744 11,659,172
Licenses and Permits 255,000 255,000
Franchise Fees 917,500 917,500
Sales/Occupancy Tax 1,595,000 600,000 350,000 350,000 81,339 752,625 3,728,964
Fines and Fees 318,476 1,000 5,000 6,000 200,000 430,000 960,476
Intergovernmental (MUD)1,195,440 1,195,440
Grants - -
Charges for Service 909,154 909,154
Investment Income 160,000 20,000 5,000 1,500 1,000 1,750 1,200 5,000 195,450
Miscellaneous Income 161,000 2,500 7,500 500 171,500
Contributions -
Total Revenue 14,465,015$ 2,628,482$ 20,000$ -$ -$ 612,500$ 351,500$ 1,000$ 5,000$ 351,000$ 6,000$ 1,750$ 161,083$ -$ 201,200$ 435,000$ 753,125$ 19,992,656$
Expenditures
General Government - 59,379 634,018 693,397
Manager's Office 549,873 2,250,000 2,799,873
Town Secretary's Office 262,275 262,275
Legal 225,430 225,430
Police 3,870,180 - 449,436 4,319,616
Emergency Medical Services 1,625,885 121,000 1,746,885
Fire 1,761,163 6,500 1,767,663
Streets 305,490 345,318 271,465 922,273
Parks 1,644,559 167,500 270,302 2,082,361
Recreation 927,947 147,217 6,000 1,081,164
Community Events 56,300 378,309 434,609
Community Development 459,071 52,000 511,071
Finance 591,264 591,264
Municipal Court 109,240 2,755 2,500 114,495
Human Resources 487,281 487,281
Communications 217,577 217,577
Information Services 941,297 50,000 991,297
Facility Maintenance 308,724 - 308,724
Debt Service - 2,892,720 408 2,893,128
Capital - Projects - 6,725,000 100,000 97,000 6,922,000
Total Expenditures 14,343,557$ 2,892,720$ 6,725,000$ 2,744,217$ 50,000$ 478,309$ 345,318$ 2,755$ 2,500$ 449,436$ 6,000$ 97,000$ 59,379$ -$ 270,302$ 271,465$ 634,426$ 29,372,384$
Current Revenues to
Expenditures 121,458$ (264,238)$ (6,705,000)$ (2,744,217)$ (50,000)$ 134,191$ 6,182$ (1,755)$ 2,500$ (98,436)$ -$ (95,250)$ 101,704$ -$ (69,102)$ 163,535$ 118,699$ (9,379,729)$
Other Sources (Uses):
Debt Issuance - -
Transfers In 151,500 201,518 2,744,217 50,000 3,147,235
Excess Current Revenue 121,458
Available for Transfer to Capital 272,958
Transfers Out 2,744,217 (95,000) 20,000 1,500 15,000 20,000 (2,705,717)
Total Other Sources (Uses)(2,471,259)$ 201,518$ -$ 2,744,217$ 50,000$ 95,000$ (20,000)$ -$ (1,500)$ -$ -$ -$ -$ -$ (15,000)$ (20,000)$ -$ 562,976$
Net Increase (Decrease)(2,471,259)$ (62,720)$ (6,705,000)$ -$ -$ 229,191$ (13,818)$ (1,755)$ 1,000$ (98,436)$ -$ (95,250)$ 101,704$ -$ (84,102)$ 143,535$ 118,699$ (8,938,211)$
Ending Fund balance 4,483,640$ 103,149$ (7,617,745)$ 659,711$ 218,873$ 2,867,914$ 245,435$ 6,759$ 51,015$ 97,608$ 21,550$ 82,400$ 2,967$ 9,886$ 271,230$ 1,015,959$ 1,838,434$ 4,955,000$
GOVERNMENTAL FUNDS
All Funds Summary - Fiscal Year 2024
PROPRIETARY FUNDS
FY24 Adopted Budget 6
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
REVENUE DETAIL FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
PROPERTY TAXES
Property Taxes 7,374,797$ 7,660,000$ 7,714,064$ 8,349,014$ 8,554,373$ 8,933,445$ 9,250,772$ 9,250,772$
Property Taxes/Prior Year 12,583 10,000 (8,322) 10,000 22,379 10,000 11,000 12,100
Property Taxes/P & I 9,095 10,000 20,293 10,000 29,724 10,000 11,100 12,321
TOTAL PROPERTY TAXES 7,396,475$ 7,680,000$ 7,726,035$ 8,369,014$ 8,606,476$ 8,953,445$ 9,272,872$ 9,275,193$
SALES TAXES
Sales Tax ‐ General 1,314,983$ 1,250,000$ 1,471,763$ 1,400,000$ 1,511,090$ 1,500,000$ 1,450,425 1,502,667
Mixed Beverage Tax 69,011 61,800 92,036 80,000 104,223 95,000 82,400 84,872
TOTAL SALES TAXES 1,383,994$ 1,311,800$ 1,563,799$ 1,480,000$ 1,615,313$ 1,595,000$ 1,532,825$ 1,587,539$
FRANCHISE FEES
Electric 481,898$ 485,000$ 500,777$ 500,000$ 568,985$ 515,000$ 515,000$ 510,050$
Gas 138,490 105,000 165,883 135,000 294,210 160,000 140,000 137,714
Telecommunications 24,469 25,000 21,113 37,500 37,500 37,500 37,500 37,500
Cable 64,612 55,000 66,056 55,000 55,000 55,000 55,000 55,000
Refuse 159,744 150,000 154,204 150,000 150,000 150,000 150,000 150,000
TOTAL FRANCHISE FEES 869,212$ 820,000$ 908,033$ 877,500$ 1,105,695$ 917,500$ 897,500$ 890,264$
LICENSES AND PERMITS
Commercial Building Permits 64,156$ 35,000$ 80,659$ 40,000$ 74,175$ 50,000$ 45,000$ 10,000$
Residential Building Permits ‐ ‐ 15,280 5,000 24,504 100,000 5,000 5,000
Swimming Pool Permits ‐ ‐ 26,443 5,000 44,178 30,000 5,000 5,000
MEP Permits 6,045 ‐ 26,144 5,000 14,975 10,000 5,000 5,000
Fire Permits/Sprinkler 4,226 5,000 6,596 5,000 5,873 5,000 5,000 5,000
CD for Health Inspection Fees ‐ ‐ 3,290 5,000 11,765 10,000 5,000 5,000
Miscellaneous Permits 210,073 12,500 121,810 125,000 51,196 50,000 100,000 100,000
TOTAL LICENSES AND PERMITS 284,500$ 52,500$ 280,222$ 190,000$ 226,664$ 255,000$ 170,000$ 135,000$
INTERGOVERNMENTAL
Intergov Trans In MUD 820,027 898,700$ 898,700$ 991,655$ 955,788$ 1,195,440$ 991,655$ 991,655$
TOTAL INTERGOVERNMENTAL 820,027$ 898,700$ 898,700$ 991,655$ 955,788$ 1,195,440$ 991,655$ 991,655$
GRANT REVENUE
Grant Revenue 6,403$ 270,981$ 173,116$ 85,000$ 70,504$ ‐$ ‐$ ‐$
TOTAL GRANT REVENUE 6,403$ 270,981$ 173,116$ 85,000$ 70,504$ ‐$ ‐$ ‐$
FINES AND FEES
Cty Veh Reg Fees/Child Safety 10,262$ 10,000$ 12,665$ 10,000$ 12,699$ 10,000$ 10,000$ 10,000$
Restitution 790 ‐ 1,635 ‐ 1,313 ‐ ‐ ‐
Records Management Revenu 1,960 1,000 1,492 1,010 1,010 1,010 1,020 1,030
Municipal Court Fines/Fees 85,719 60,000 344,679 60,000 125,633 75,000 60,600 61,206
Municipal Court Child Safety F 2,912 580 5,684 580 9,354 580 580 580
Zoning Fees 5,630 ‐ 5,065 1,000 2,605 1,500 1,000 1,000
Platting Fees 3,170 ‐ 1,570 250 2,920 500 250 250
Developer Fees 870 ‐ 850 750 750 750 750 750
P & Z Administrative Fees 1,535 300 1,775 300 1,405 500 300 300
Day Camp Programs 80,228 75,000 106,825 80,000 96,395 80,000 80,000 80,000
Community Events Revenue 240 10,000 4,565 10,000 10,000 ‐ ‐ ‐
Community Event Sponsorship ‐ ‐ ‐ ‐ 3,000 3,000 3,000 3,000
Gingerbread House Decorating ‐ ‐ ‐ ‐ 1,770 1,500 1,500 1,500
Run 4 Kindness ‐ ‐ ‐ ‐ 993 993 993 993
Pool Entry Fees 54,798 65,000 50,941 60,000 60,000 60,000 60,000 60,000
Daily Passes ‐ ‐ ‐ ‐ 6,347 6,347 6,347 6,347
Pool Rentals 13,567 10,000 8,755 10,000 10,000 10,000 10,000 10,000
Facility Rentals ‐ ‐ ‐ ‐ 1,875 1,875 1,875 1,875
Swim Team Programs 25,194 35,000 18,757 25,000 25,000 25,000 25,000 25,000
Aquatic Programs 13,785 11,000 13,407 11,000 12,578 11,000 11,000 11,000
Pool Concessions 10,410 11,110 9,469 11,221 1,000 11,221 11,333 11,447
Denton/Tarrant Cty Pledge ‐ E 17,072 17,000 16,420 17,000 17,089 17,000 17,000 17,000
FY24 Adopted Budget 7
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
REVENUE DETAIL FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Animal Control ‐ 500 100 100 100 100 100 100
Misc Police Revenue 74 100 30 100 5,000 100 100 100
Convenience Fees 4 500 18 500 500 500 500 500
TOTAL FINES AND FEES 328,220$ 307,090$ 604,702$ 298,811$ 409,336$ 318,476$ 303,248$ 303,977$
CHARGES FOR SERVICES
EMS Runs 143,381$ 151,500$ 215,785$ 153,015$ 153,015$ 153,015$ 154,545$ 156,091$
NISD Contribution 123,868 134,772 127,035 130,000 137,470 164,000 164,000 173,840
PID Reimbursement 2,195 ‐ ‐ ‐ 13,865 60,000 60,000 60,000
PID Fire Assessment 507,446 528,546 529,357 532,139 532,139 532,139 548,103 564,546
TOTAL CHARGES FOR SERVICES 776,890$ 814,818$ 872,177$ 815,154$ 836,489$ 909,154$ 926,648$ 954,477$
1 195 440 0 991 655 0 991 655 0INVESTMENT INCOME
Interest Income 29,353$ 24,000$ 86,193$ 24,000$ 306,040$ 160,000$ 150,000$ 24,000$
TOTAL INVESTMENT INCOME 29,353$ 24,000$ 86,193$ 24,000$ 306,040$ 160,000$ 150,000$ 24,000$
MISCELLANEOUS
Recreation Rentals 82,663$ 50,000$ 63,240$ 65,000$ 65,335$ 65,000$ 54,000$ 50,000$
Recreation Concession 14,260 20,000 709 20,000 ‐ 20,000 20,000 20,000
Cell Tower Revenue 90,856 90,000 ‐ 65,000 113,253 65,000 75,000 75,000
Cell Tower Revenue ‐ GASB 87 ‐ ‐ 83,834 ‐ ‐
Lease Interest Revenue ‐ GASB ‐ ‐ 24,288 ‐ ‐
Donations 95 ‐ 200 ‐ ‐ ‐ ‐ ‐
Assets Sold ‐ ‐ 60,142 ‐ 16,251 ‐ ‐ ‐
Vending Revenue 1,119 1,000 1,080 1,000 1,000 1,000 1,000 1,000
Miscellaneous Revenue (63,390) 25,000 3,892 10,000 10,000 10,000 25,000 25,000
TOTAL MISCELLANEOUS 125,603$ 186,000$ 237,385$ 161,000$ 205,839$ 161,000$ 175,000$ 171,000$
TOTAL REVENUES $ 12,020,677 $ 12,365,889 $ 13,350,362 $ 13,292,134 $ 14,338,144 $ 14,465,015 14,419,748$ 14,333,105$
FY24 Adopted Budget 8
Town Manager's
Office
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 860,192 $ 580,639 $ 312,357 $ 632,166 $ 457,998 $ 362,743 ‐43%
Services & Supplies 113,237 121,031 307,926 171,365 218,209 187,130 9%
TOTAL $ 973,429 $ 701,670 $ 620,283 $ 803,531 $ 676,207 $ 549,873 ‐32%
Major Changes Personnel - Town Manager Salary - 15% allocated EDC - 5% HOT
Services - None
Town Secretary's
Office
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $‐ $‐ $‐ $‐ $‐ $ 218,640 #DIV/0!
Services & Supplies ‐ ‐ ‐ ‐ ‐ 43,635 #DIV/0!
0 ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 0%
Major Changes Personnel - Seperated from Town Manager's Department in FY24
Services - Seperated from Town Manager's Department in FY24 - New Agenda software
Legal FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $‐ $‐ $‐ $‐ $‐ $‐ 0%
Services & Supplies 118,755 126,330 189,141 150,230 200,030 225,430 50%
TOTAL 118,755$ 126,330$ 189,141$ 150,230$ 200,030$ 225,430$ 50%
Major Changes Personnel - None
Services - Increase in outside legal fees, New Town Attorney contractor for FY24
Police FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 2,646,582 $ 2,898,626 $ 2,819,080 $ 3,102,536 $ 3,175,636 $ 3,588,725 16%
Services & Supplies 199,717 265,158 246,032 271,455 261,624 281,455 4%
TOTAL $ 2,846,299 $ 3,163,784 $ 3,065,112 $ 3,373,991 $ 3,437,261 $ 3,870,180 15%
Major Changes Personnel - One new Police Officer FY24
Services - None
Emergency Medical
Services
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 1,166,882 $ 1,183,070 $ 1,189,189 $ 1,241,845 $ 1,423,218 $ 1,416,339 14%
Services & Supplies 166,875 175,241 322,297 189,057 199,495 209,546 11%
Capital 631 50,000 39,706 ‐ ‐ ‐ #DIV/0!
TOTAL $ 1,334,387 $ 1,408,311 $ 1,551,192 $ 1,430,902 $ 1,622,714 $ 1,625,885 14%
Major Changes Personnel - N/A
Services -
CHANGES FROM FY23 TO FY24
20% Increase to Vehicle Maintenance(Contractor Increase). Flags & Repairs moved
from Facilities to EMS.
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 9
Fire FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 1,180,087 $ 1,191,359 $ 1,150,614 $ 1,241,845 $ 1,361,448 $ 1,432,360 15%
Services & Supplies 177,895 297,902 296,067 294,279 324,860 322,303 10%
Capital ‐ ‐ ‐ ‐ ‐ 6,500 #DIV/0!
TOTAL $ 1,357,983 $ 1,489,261 $ 1,446,681 $ 1,536,124 $ 1,686,308 $ 1,761,163 15%
Major Changes Personnel - N/A
Services - North East Fire Department Association (NEFDA) dues increase 25%
Parks FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 887,832 $ 885,367 $ 852,208 $ 995,667 $ 960,908 $ 931,784 ‐6%
Services & Supplies 446,273 704,217 533,779 688,211 630,236 712,776 4%
TOTAL $ 1,334,105 $ 1,589,584 $ 1,385,986 $ 1,683,878 $ 1,591,144 $ 1,644,559 ‐2%
Major Changes Personnel - 20% of Parks & Recreation Director shiffted to Trophy Club Park
Services - N/A
Recreation FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 387,194 $ 531,030 $ 476,259 $ 629,424 $ 604,917 $ 691,078 10%
Services & Supplies 178,201 230,709 209,575 234,369 202,551 236,869 1%
TOTAL $ 565,395 $ 761,739 $ 685,834 $ 863,793 $ 807,468 $ 927,947 7%
Major Changes Personnel - Moved 10% of Recreation Coordinator to Trophy Club Park
Services - None
Community Events FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Services & Supplies $ 18,995 $ 38,511 $ 64,359 $ 56,912 $ 56,300 $ 56,300 ‐1%
TOTAL $ 18,995 $ 38,511 $ 64,359 $ 56,912 $ 56,300 $ 56,300 ‐1%
Major Changes Personnel - None
Services - N/A
Community
Development
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 377,841 $ 347,961 $ 335,417 $ 338,683 $ 359,805 $ 307,976 ‐9%
Services & Supplies 148,336 147,200 112,312 151,345 149,294 151,095 0%
TOTAL $ 526,177 $ 495,161 $ 447,729 $ 490,028 $ 509,099 $ 459,071 ‐6%
Major Changes Personnel -
Services - N/A
Moved 25% of Community Dev. Director to Street Maint. & 25% to Drainage Funds
and 10% of Senior Admin. Assistant to Street Maint. & Drainage Funds
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 10
Streets FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 49,047 $ 63,209 $ 60,818 $ 125,575 $ 119,541 $ 117,139 ‐7%
Services & Supplies 148,067 186,120 180,291 188,620 189,600 188,351 0%
TOTAL $ 197,113 $ 249,329 $ 241,109 $ 314,195 $ 309,141 $ 305,490 ‐3%
Major Changes Personnel -Moved 20% of Streets Superintendent to Drainage Fund
Services - N/A
Facilities
Maintenance
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 64,685 $ 65,097 $ 68,701 $ 43,445 $ 1,693 $‐ ‐100%
Services & Supplies 263,474 308,624 295,713 327,021 327,480 308,724 ‐6%
TOTAL $ 328,159 $ 373,721 $ 364,414 $ 370,466 $ 329,173 $ 308,724 ‐17%
Major Changes Personnel - Full Time Employee funding moved to Human Resources for added position
Services - Flags & Repairs moved to EMS
Human Resources FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 231,496 $ 212,885 $ 168,591 $ 216,408 $ 161,861 $ 334,587 47%
Services & Supplies 56,026 54,830 47,466 75,830 127,650 152,694 101%
TOTAL $ 287,521 $ 267,715 $ 216,057 $ 292,238 $ 289,511 $ 487,281 34%
Major Changes Personnel - Added 1 Full Time Support staff member for FY24
Services - Additional training
Communications FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 100,509 $ 142,415 $ 139,203 $ 144,256 $ 144,924 $ 151,127 5%
Services & Supplies 52,748 64,850 69,484 66,450 66,450 66,450 0%
TOTAL $ 153,257 $ 207,265 $ 208,687 $ 210,706 $ 211,374 $ 217,577 3%
Major Changes Personnel - None
Services - None
Finance FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 404,588 $ 440,974 $ 435,059 $ 483,786 $ 336,910 $ 420,064 ‐13%
Services & Supplies 123,413 154,720 148,243 170,425 190,441 171,200 0%
TOTAL $ 528,001 $ 595,694 $ 583,302 $ 654,211 $ 527,351 $ 591,264 ‐10%
Major Changes Personnel - None
Services - New Budget Transparency software added - ClearGov
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 11
Municipal Court FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $ 39,651 $‐ $‐ $‐ $‐ $‐ #DIV/0!
Services & Supplies 8,281 86,140 253,548 7,240 102,350 109,240 1409%
TOTAL $ 47,931 $ 86,140 $ 253,548 $ 7,240 $ 102,350 $ 109,240 1409%
Major Changes Personnel - This department outsourced in FY22
Services - Outsourcing
Information Services FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
% Change
(Bud. vs.
Pro)
Personnel $‐ $‐ $‐ $‐ $‐ $‐ 0%
Services & Supplies 595,432 669,668 492,924 811,517 828,197 941,297 16%
TOTAL $ 595,432 $ 669,668 $ 492,924 $ 811,517 $ 828,197 $ 941,297 16%
Major Changes Personnel - This department outsourced in FY21
Services - New 3rd Party Provider for Town IT Services (NetGenius)
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 12
Town Manager's
Office
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries 654,831$ 387,923$ 165,550$ 451,212$ 333,574$ 258,216$ 263,380$ 268,648
Merits ‐ 2,022 ‐ ‐ ‐ ‐ ‐ ‐
Overtime ‐ ‐ 140 6,255 ‐ ‐ ‐ ‐
Longevity 1,195 1,745 1,745 ‐ 983 ‐ ‐ ‐
Annual Stipend 2,257 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Certification Pay 4,692 3,900 1,962 983 2,032 2,160 2,203 2,247
Cell Phone Stipend ‐ 3,900 2,375 1,200 2,150 1,860 1,860 1,860
Retirement 98,329 79,822 68,799 3,000 56,206 46,694 47,628 48,581
Medical Insurance 41,879 41,811 33,195 77,012 33,806 20,713 21,127 21,550
Dental Insurance 2,979 3,407 1,813 40,783 1,890 1,390 1,417 1,446
Vision Insurance 300 360 271 3,047 242 280 285 291
Life Insurance & Other 3,157 3,646 1,315 316 1,238 1,765 1,800 1,836
Social Security Taxes 28,490 31,234 19,842 3,319 14,700 16,009 16,330 16,656
Medicare Taxes 7,648 7,304 5,715 28,240 4,552 3,744 3,819 3,895
Unemployment Taxes 1,753 1,260 35 6,605 57 454 463 472
Workers Compensation 849 1,055 1,199 1,008 1,821 1,059 1,080 1,101
Pre‐Employment Physicals/Testing ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Auto Allowance 11,831 10,800 8,401 787 4,750 8,400 8,400 8,400
Employee Relations ‐ 450 ‐ 8,400 ‐ ‐ ‐ ‐
Total Personnel $ 860,192 $ 580,639 $ 312,357 $ 632,166 $ 457,998 $ 362,743 $ 369,792 $ 376,983
Services/Supplies
Professional Outside Services 6,989$ 9,940$ 47,090$ 43,000$ 103,828$ 15,000$ 15,300$ 15,606$
Records Management 1,843 2,250 1,883 2,250 2,835 ‐ ‐ ‐
Elections 15,929 11,500 24,013 20,550 20,550 ‐ ‐ ‐
Lobbying 2,659 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Advertising 308 4,200 832 1,000 ‐ 1,000 1,020 1,040
Printing 125 815 ‐ 300 124 200 204 208
Schools & Training 2,820 11,020 2,462 7,795 139 5,000 5,100 5,202
Service Charges & Fees ‐ ‐ ‐ ‐ 7,795 ‐ ‐ ‐
Communications/Pagers/Mobiles 3,500 1,800 ‐ 1,800 ‐ 500 510 520
Equipment Maintenance 441 ‐ ‐ ‐ 447 ‐ ‐ ‐
Dues & Membership 18,777 15,320 17,416 21,750 ‐ 20,000 20,400 20,808
Travel & Per Diem 2,426 5,000 1,827 13,700 21,752 10,000 10,200 10,404
Meetings 3,618 3,770 593 3,770 15,220 5,000 5,100 5,202
Office Supplies 2,019 2,240 1,880 2,250 3,770 2,000 2,040 2,081
Postage 1,074 754 1,055 770 2,408 500 510 520
Publications/Books/Subscriptions ‐ 422 7,102 430 819 430 439 447
Mayor/Council Expense 22,984 25,000 34,405 25,000 4 ‐ ‐ ‐
Small Equipment 58 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Furniture/Equipment <$5,000 ‐ 1,000 690 1,000 1,482 1,500 1,530 1,561
Contingency Expense 24,950 25,000 164,171 25,000 36,037 125,000 127,500 130,050
Miscellaneous Expense 2,717 1,000 2,507 1,000 1,000 1,000 1,020 1,040
Total Services/Supplies 113,237$ 121,031$ 307,926$ 171,365$ 218,209$ 187,130$ 190,873$ 194,690$
Total Expenditures $ 973,429 $ 701,670 $ 620,283 $ 803,531 $ 676,207 $ 549,873 $ 560,665 $ 571,673
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 13
Town Manager's
Office
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
PERSONNEL SCHEDULE
POSITION TITLE FY 2023 FY 2024
TOWN MANAGER 1.00 0.80
ASSISTANT TOWN MANAGER 0.00 0.00
ADMINISTRATIVE ANALYST 0.00 0.00
TOWN SECRETARY 1.00 0.00
RECORDS ANALYST 1.00 0.00
ASST TO TOWN MANAGER 1.00 1.00
TOTAL FTEs 4.00 1.80
Moved to their own department
FY 2024
15% Funded by EDC4B - 5% Funded by Hotel Occupancy Fund
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 14
Town Secretary's
Office
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries ‐$ ‐$ ‐$ ‐$ ‐$ 147,904$ 150,862$ 153,879
Overtime ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Longevity ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Annual Stipend ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Certification Pay ‐ ‐ ‐ ‐ ‐ 2,400 2,448 2,497
Cell Phone Stipend ‐ ‐ ‐ ‐ ‐ 900 900 900
Retirement ‐ ‐ ‐ ‐ ‐ 19,538 19,929 20,327
Medical Insurance ‐ ‐ ‐ ‐ ‐ 31,495 32,125 32,768
Dental Insurance ‐ ‐ ‐ ‐ ‐ 2,469 2,518 2,568
Vision Insurance ‐ ‐ ‐ ‐ ‐ 516 527 537
Life Insurance & Other ‐ ‐ ‐ ‐ ‐ 993 1,013 1,033
Social Security Taxes ‐ ‐ ‐ ‐ ‐ 9,170 9,353 9,541
Medicare Taxes ‐ ‐ ‐ ‐ ‐ 2,145 2,187 2,231
Unemployment Taxes ‐ ‐ ‐ ‐ ‐ 504 514 524
Workers Compensation ‐ ‐ ‐ ‐ ‐ 606 619 631
Pre‐Employment Physicals/Testing ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Auto Allowance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Employee Relations ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Total Personnel $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 218,640 $ 222,995 $ 227,437
Services/Supplies
Professional Outside Services ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
Records Management ‐ ‐ ‐ ‐ ‐ 3,750 3,825 3,902
Elections ‐ ‐ ‐ ‐ ‐ 21,500 21,930 22,369
Lobbying ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Advertising ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Printing ‐ ‐ ‐ ‐ ‐ 100 102 104
Schools & Training ‐ ‐ ‐ ‐ ‐ 3,250 3,315 3,381
Service Charges & Fees ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Communications/Pagers/Mobiles ‐ ‐ ‐ ‐ ‐ 100 102 104
Equipment Maintenance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Dues & Membership ‐ ‐ ‐ ‐ ‐ 385 393 401
Travel & Per Diem ‐ ‐ ‐ ‐ ‐ 1,000 1,020 1,040
Meetings ‐ ‐ ‐ ‐ ‐ 200 204 208
Office Supplies ‐ ‐ ‐ ‐ ‐ 1,300 1,326 1,353
Postage ‐ ‐ ‐ ‐ ‐ 50 51 52
Publications/Books/Subscriptions ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Mayor/Council Expense ‐ ‐ ‐ ‐ ‐ 12,000 12,000 12,000
Small Equipment ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Furniture/Equipment <$5,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Contingency Expense ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Miscellaneous Expense ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Total Services/Supplies ‐$ ‐$ ‐$ ‐$ ‐$ 43,635$ 44,268$ 44,913$
Total Expenditures $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 262,275 $ 267,263 $ 272,350
POSITION TITLE FY 2023 FY 2024
TOWN SECRETARY 0.00 1.00
RECORDS ANALYST 0.00 1.00
TOTAL FTEs 0.00 2.00
PERSONNEL SCHEDULE
Moved From Town Manager
Department to their own
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 15
Legal FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries -$ -$ -$ -$ -$ -$ -$ -$
Longevity - - - - - - - -
Stipend - - - - - - - -
Retirement - - - - - - - -
Medical Insurance - - - - - - - -
Dental Insurance - - - - - - - -
Vision Insurance - - - - - - - -
Life Insurance & Other - - - - - - - -
Social Security Taxes - - - - - - - -
Medicare Taxes - - - - - - - -
Unemployment Taxes - - - - - - - -
Workers' Compensation - - - - - - - -
Total Personnel -$ -$ -$ -$ -$ -$ -$ -$
Services/Supplies
Professional Outside Services 118,689$ 126,100$ 188,874$ 150,000$ 200,000$ 225,000$ 229,500$ 234,090$
Legal Notices - - - - - - - -
Schools & Training - - - - - - - -
Communications/Pagers/Mobiles - - - - - - - -
Dues & Membership - - - - - - - -
Travel & Per Diem - - - - - - - -
Office Supplies - 200 - 200 - 100 102 104
Postage 67 30 - 30 30 30 31 31
Publications/Books/Subscriptions - - 267 - - 300 306 312
Miscellaneous Expense - - - - - - - -
Total Services/Supplies 118,755$ 126,330$ 189,141$ 150,230$ 200,030$ 225,430$ 229,939$ 234,537$
Total Expenditures 118,755$ 126,330$ 189,141$ 150,230$ 200,030$ 225,430$ 229,939$ 234,537$
POSITION TITLE FY 2023 FY 2024
TOWN ATTORNEY 0.00 0.00
TOTAL FTEs 0.00 0.00
PERSONNEL SCHEDULE
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 16
Police FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries 1,769,400$ 1,918,640$ 1,882,532$ 1,960,171$ 2,117,958$ 2,367,547$ 2,414,898$ 2,463,196$
Seasonal 72,758 103,452 71,426 129,000 81,466 129,000 131,580 134,212
Merits ‐ 37,178 ‐ 95,662 ‐ ‐ ‐ ‐
Overtime 137,033 144,832 214,283 150,040 205,775 150,040 153,041 156,102
Longevity 6,373 8,838 8,053 8,968 9,148 9,813 10,009 10,209
Annual Stipend 6,000 ‐ 1,500 ‐ ‐ ‐ ‐ ‐
Certification 22,996 24,600 21,947 26,700 25,507 29,100 29,682 30,276
Cell Phone Stipend ‐ 7,200 5,219 5,400 5,357 4,500 7,200 7,200
Retirement 263,059 262,625 273,812 285,104 285,104 332,573 339,225 346,009
Medical Insurance 153,968 162,949 124,152 185,624 156,312 196,051 199,972 203,971
Dental Insurance 11,105 12,174 7,383 13,149 9,007 16,984 17,324 17,670
Vision Insurance 1,342 1,507 997 1,362 1,264 3,693 3,767 3,843
Life Insurance & Other 11,024 13,919 8,562 13,983 10,353 10,359 10,567 10,778
Social Security Taxes 120,678 132,866 131,129 141,670 105,506 164,088 167,370 170,718
Medicare Taxes 28,404 31,075 30,903 33,117 31,045 38,376 39,143 39,926
Unemployment Taxes 11,385 6,552 754 6,552 336 7,056 7,197 7,341
Workers' Compensation 30,308 30,219 34,345 44,534 130,000 128,045 130,606 133,218
Pre‐Employment Physicals/Testing 750 ‐ 2,083 1,500 1,500 1,500 1,530 1,561
Total Personnel $ 2,646,582 $ 2,898,626 $ 2,819,080 $ 3,102,536 $ 3,175,636 $ 3,588,725 $ 3,663,110 $ 3,736,228
Services & Supplies
Professional Outside Services 4,313$ ‐$ 1,000$ ‐$ ‐$ ‐$ ‐$ ‐$
Advertising ‐ 1,500 286 1,500 1,500 1,500 1,530 1,561
Legal Notices ‐ ‐ 7 ‐ ‐ ‐ ‐ ‐
Printing 195 ‐ 565 ‐ ‐ ‐ ‐ ‐
Abatements ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Schools & Training 888 ‐ 790 ‐ ‐ ‐ ‐ ‐
Communications/Pagers/Mobiles 18,953 17,621 18,198 17,621 17,621 17,621 17,973 18,333
Building Maintenance ‐ ‐ 889 ‐ ‐ ‐ ‐ ‐
Vehicle Maintenance 27,427 45,000 42,110 50,000 50,000 50,000 51,000 52,020
Equipment Maintenance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Dispatch ‐ Denton County 47,489 42,439 42,439 40,484 40,484 40,484 41,294 42,120
Dues & Membership 2,481 4,100 3,588 4,100 4,100 4,100 4,182 4,266
Travel & Per Diem 7,248 10,500 8,977 10,500 10,500 10,500 10,710 10,924
Meetings 422 ‐ 783 ‐ ‐ ‐ ‐ ‐
Office Supplies 3,426 ‐ 174 ‐ ‐ ‐ ‐ ‐
Postage 1,151 ‐ 130 ‐ ‐ ‐ ‐ ‐
Publications/Books/Subscription 417 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Fuel 44,032 94,248 67,745 95,000 85,169 95,000 96,900 98,838
Uniforms 22,375 23,500 23,237 26,000 26,000 26,000 26,520 27,050
Protective Clothing ‐ ‐ 85 ‐ ‐ ‐ ‐ ‐
Investigative Materials 3,123 6,000 8,921 6,000 6,000 6,000 6,120 6,242
Animal Control 3,241 4,750 1,790 4,750 4,750 4,750 4,845 4,942
Small Equipment 5,242 2,500 5,620 2,500 2,500 2,500 2,550 2,601
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 17
Police FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Furniture/Equipment <$5,000 ‐ 2,500 ‐ 2,500 2,500 2,500 2,550 2,601
Maintenance Supplies ‐ ‐ 37 ‐ ‐ ‐ ‐ ‐
Miscellaneous Expense 1,706 2,000 2,350 2,000 2,000 2,000 2,040 2,081
Capital Outlay 2,585 ‐ 6,215 ‐ ‐ ‐ ‐ ‐
Programs & Special Projects 3,005 8,500 10,096 8,500 8,500 18,500 18,870 19,247
Total Services/Supplies $ 199,717 $ 265,158 $ 246,032 $ 271,455 $ 261,624 $ 281,455 $ 287,084 $ 292,826
Total Expenditures $ 2,846,299 $ 3,163,784 $ 3,065,112 $ 3,373,991 $ 3,437,261 $ 3,870,180 $ 3,950,194 $ 4,029,054
POSITION TITLE FY 23 FY 24
POLICE CHIEF 1.0 1.0
POLICE CAPTAIN 2.0 2.0
LIEUTENANT 1.0 1.0
CID SERGEANT 0.0 0.0
POLICE SERGEANT 3.0 4.0
ANIMAL CONTROL OFFICER 1.0 1.0
DETECTIVE/JUVENILE INVESTIGATOR 2.0 2.0
SRO 2.0 2.0
POLICE OFFICER 11.0 11.0
POLICE CADET 0.0 0.0
CRIME ANALYST 1.0 1.0
EVIDENCE CUSTODIAN/PATROL ASST 1.0 1.0
SENIOR ADMINISTRATIVE ASSISTANT 1.0 1.0
SCHOOL CROSSING GUARDS ‐ SEASONAL 0.0 0.0
TOTAL FTEs 26.0 27.0
PERSONNEL SCHEDULE
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 18
Emergency Medical
Services
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries 695,169$ 728,028$ 727,016$ 745,734$ 873,107$ 950,494$ 969,503$ 988,893$
Part-Time 49,275 50,078 37,954 50,000 29,779 50,000 51,000 52,020
Merits - 13,550 - 35,337 - - - -
Overtime 116,040 84,405 128,568 83,580 163,352 40,303 41,109 41,931
Longevity 7,343 7,254 7,574 7,607 6,916 7,441 7,590 7,742
Annual Stipend 1,875 - - - - - - -
Certification 10,177 11,438 8,278 10,838 10,547 11,250 11,475 11,705
Cell Phone Stipend - 1,800 1,082 900 1,430 1,350 900 900
Retirement 111,244 110,223 113,615 115,753 139,119 130,884 133,502 136,172
Medical Insurance 74,926 74,102 64,889 91,140 81,160 79,022 80,602 82,214
Dental Insurance 5,436 5,582 3,968 6,544 3,777 4,472 4,561 4,653
Vision Insurance 507 539 506 631 605 594 606 618
Life Insurance & Others 4,511 5,635 3,213 5,638 4,141 3,921 3,999 4,079
Social Security Taxes 51,644 52,084 53,569 53,339 38,964 61,194 62,418 63,666
Medicare Taxes 12,082 12,182 12,560 12,474 9,881 14,311 14,598 14,890
Unemployment Taxes 4,847 2,394 209 2,520 124 2,520 2,570 2,622
Workers' Compensation 17,868 17,816 20,249 19,810 55,000 58,584 59,756 60,951
Pre-Employment Physicals/Testing 3,938 5,960 5,939 - 5,315 - - -
Total Personnel $ 1,166,882 $ 1,183,070 $ 1,189,189 $ 1,241,845 $ 1,423,218 $ 1,416,339 $ 1,444,189 $ 1,473,055
Services/Supplies
Professional Outside Services 3,314$ 1,750$ 187,170$ 1,750$ 1,750$ 1,750$ 1,785$ 1,821$
Physicals & Testing - - - - - 7,000 7,000 7,000
Software & Support - - - - - 11,085
Collection Fees 11,841 20,000 2,532 - - - - -
Hazmat Disposal 51 240 154 240 240 240 245 250
Radios 1,339 2,250 2,138 1,500 1,500 1,500 1,530 1,561
Schools & Training 1,249 9,205 2,135 9,205 9,205 9,205 9,389 9,577
Electricity 5,530 8,400 5,853 8,400 8,400 8,400 8,568 8,739
Water 3,734 4,000 3,318 4,000 4,000 4,000 4,080 4,162
Communications/Pagers/Mobiles 5,033 4,510 6,032 4,510 7,062 4,510 4,600 4,692
Building Maintenance 2,373 3,000 4,093 3,000 9,776 3,000 3,060 3,121
Vehicle Maintenance 8,091 10,265 10,659 10,265 10,265 12,335 12,582 12,834
Equipment Maintenance 6,019 12,919 12,943 12,919 12,919 12,919 13,177 13,441
Emergency Management 1,000 4,582 11,392 4,582 4,582 4,582 4,674 4,767
Dispatch - Denton County 3,946 4,020 4,021 5,061 5,061 5,622 5,734 5,849
Dues & Membership 1,135 3,406 1,780 3,406 3,406 3,406 3,474 3,544
Flags & Repairs - - - 11,000 11,220 11,444
Travel & Per Diem 2,819 5,326 4,224 5,326 6,436 5,326 5,433 5,541
Meetings 434 750 735 750 750 750 765 780
Safety Programs - 2,650 - 1,500 1,500 1,500 1,530 1,561
Office Supplies 411 600 312 600 600 600 612 624
Postage 3 100 49 100 100 100 102 104
Publications/Books/Subscriptions 297 300 - 300 300 300 306 312
Fuel 3,620 13,265 6,287 13,265 13,265 13,265 13,530 13,801
Uniforms 7,623 9,645 9,082 9,645 9,645 9,645 9,838 10,035
Medical Control 19,755 20,658 20,535 21,278 21,278 21,598 22,030 22,471
Pharmacy 4,429 6,500 4,815 6,695 6,695 7,030 7,171 7,314
Oxygen 1,381 2,000 1,114 2,060 2,060 2,060 2,101 2,143
Safety Equipment/Protective Clothing - - - 20,000 20,000 20,000 20,400 20,808
Disposable Supplies 10,160 11,800 10,943 12,154 12,154 12,518 12,768 13,024
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 19
Emergency Medical
Services
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Small Equipment 5,474 10,800 8,263 23,046 23,046 10,800 11,016 11,236
Maintenance Supplies - 300 64 1,500 1,500 1,500 1,530 1,561
Miscellaneous Expense 55,814 2,000 1,654 2,000 2,000 2,000 2,000 2,000
Total Services/Supplies $ 166,875 $ 175,241 $ 322,297 $ 189,057 $ 199,495 $ 209,546 $ 202,251 $ 206,116
Capital
Equipment 1,262$ -$ -$ -$ -$ -$ -$ -$
Capital Expenses (631) 50,000 39,706 - - - - -
Total Capital $ 631 $ 50,000 $ 39,706 $ - $ - $ - $ - $ -
Total Expenditures $ 1,334,387 $ 1,408,311 $ 1,551,192 $ 1,430,902 $ 1,622,714 $ 1,625,885 $ 1,646,439 $ 1,679,170
POSITION TITLE FY23 FY24
FIRE CHIEF 0.50 0.50
FIRE MARSHAL/DEPUTY CHIEF 0.50 0.50
FIRE CAPTAIN 1.50 1.50
FIREFIGHTER-PARAMEDIC 4.50 4.50
FIREFIGHTER-EMT-P 0.50 0.50
DRIVER/ENGINEER 1.50 1.50
SENIOR ADMINISTRATIVE ASSISTANT 0.50 0.50
PART TIME FF 6.00 6.00
TOTAL FTEs 15.50 15.50
PERSONNEL SCHEDULE
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 20
Fire FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries $ 697,489 $ 728,028 $ 693,010 $ 745,734 $ 867,427 $ 950,494 $ 969,503 $ 988,893
Part-Time 49,275 50,078 37,954 50,000 29,779 50,000 51,000 52,020
Merits - 13,550 - 35,337 - - - -
Overtime 115,592 84,405 128,564 83,580 142,736 40,303 41,109 41,931
Longevity 7,343 7,254 7,574 7,607 6,916 7,441 7,590 7,742
Annual Stipend 1,875 - - - - - - -
Certification 10,176 11,438 8,277 10,838 10,546 11,250 11,475 11,705
Cell Phone Stipend - 1,800 1,082 900 1,430 1,350 1,350 1,350
Retirement 113,794 110,223 109,271 115,753 136,667 130,884 133,502 136,172
Medical Insurance 76,715 74,102 64,881 91,140 80,337 82,322 83,968 85,648
Dental Insurance 5,559 5,581 3,959 6,544 3,728 8,808 8,984 9,164
Vision Insurance 513 539 498 631 592 1,980 2,020 2,060
Life Insurance & Others 4,633 5,635 3,195 5,638 4,096 3,921 3,999 4,079
Social Security Taxes 52,773 52,084 51,451 53,339 38,956 61,194 62,418 63,666
Medicare Taxes 12,338 12,182 12,057 12,474 9,874 14,311 14,598 14,890
Unemployment Taxes 4,993 2,394 207 2,520 123 2,520 2,570 2,622
Workers' Compensation 17,868 17,816 20,249 19,810 19,810 58,584 59,756 60,951
Pre-Employment Physicals/Testing 4,078 5,960 4,342 - 5,785 - - -
Tuition Reimbursement 5,074 8,290 4,043 - 2,646 7,000 7,140 7,283
Total Personnel $ 1,180,087 $ 1,191,359 $ 1,150,614 $ 1,241,845 $ 1,361,448 $ 1,432,360 $ 1,460,981 $ 1,490,173
Services/Supplies
Professional Outside Services $ 1,567 $ 1,750 $ 40,504 $ 1,750 $ 1,750 $ 1,750 $ 1,785 $ 1,821
Physicals/Testing - - - - - 7,000 7,000 7,000
Software & Support 12,354 17,164 14,564 17,164 18,496 11,085 11,307 11,533
Tax Administration 1,521 1,605 1,542 1,600 1,579 1,600 1,632 1,665
Advertising - 1,500 - 1,000 - 200 204 208
Printing 280 500 266 300 249 1,100 1,122 1,144
Schools & Training 9,478 19,900 11,449 19,900 19,900 19,900 20,298 20,704
Electricity 5,530 8,400 5,853 8,400 9,094 8,400 8,568 8,739
Water 3,734 4,000 3,318 4,000 4,489 4,000 4,080 4,162
Communications/Pagers/Mobiles 14,692 16,691 18,816 16,691 18,389 16,691 17,025 17,365
Building Maintenance 25,176 43,261 55,628 22,200 42,512 37,200 37,944 38,703
Vehicle Maintenance 17,136 40,800 24,128 40,800 41,311 49,029 50,010 51,010
Equipment Maintenance 10,241 18,715 11,155 18,715 19,063 18,715 19,089 19,471
Emergency Management 1,000 1,000 - 1,000 1,000 1,000 1,020 1,040
Dispatch - Denton County 3,946 4,020 4,021 5,061 5,061 5,622 5,734 5,849
Dues & Membership 20,417 20,337 19,154 20,337 20,337 27,242 27,787 28,343
Flags & Repairs 215 - - - - - - -
Travel & Per Diem 8,236 14,510 17,410 14,510 14,924 14,510 14,800 15,096
Office Supplies 327 500 267 500 535 500 510 520
Printer Supplies 1,007 1,400 1,371 1,600 1,877 2,600 2,652 2,705
Postage 73 100 65 100 112 100 102 104
Publications/Books/Subscriptions 297 350 - 350 350 350 357 364
Fuel 8,997 12,215 12,141 12,225 12,879 12,225 12,470 12,719
Uniforms 7,850 9,645 9,129 9,645 10,847 9,645 9,838 10,035
Safety Equipment/Protective Clothing 8,970 27,700 16,026 40,000 40,057 40,000 40,800 41,616
Disposable Supplies - - 46 - 35 - - -
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 21
Fire FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Small Equipment 161 4,950 4,705 9,542 11,148 4,950 5,049 5,150
Hardware 1,106 4,458 2,504 4,458 4,458 4,458 4,547 4,638
Maintenance Supplies 375 1,500 1,648 1,500 1,772 1,500 1,530 1,561
Miscellaneous Expense 3,562 4,000 3,954 4,000 4,100 4,000 4,080 4,162
Programs & Special Projects 9,649 16,931 16,402 16,931 18,538 16,931 17,270 17,615
Total Services/Supplies $ 177,895 $ 297,902 $ 296,067 $ 294,279 $ 324,860 $ 322,303 $ 328,609 $ 335,042
Capital
Equipment $ - $ - $ - $ - $ - $ - $ - $ -
Capital Replacement - - - - - 6,500 - -
Capital Expenses (Will come from - - - - - - - -
Total Capital $ - $ - $ - $ - $ - $ 6,500 $ - $ -
Total Expenditures $ 1,357,983 $ 1,489,261 $ 1,446,681 $ 1,536,124 $ 1,686,308 $ 1,761,163 $ 1,789,590 $ 1,825,215
POSITION TITLE FY23 FY24
FIRE CHIEF 0.50 0.50
FIRE MARSHAL/DEPUTY CHIEF 0.50 0.50
FIRE CAPTAIN 1.50 1.50
FIREFIGHTER-PARAMEDIC 4.50 4.50
FIREFIGHTER-EMT-P 0.50 0.50
DRIVER/ENGINEER 1.50 1.50
SENIOR ADMINISTRATIVE ASSISTANT 0.50 0.50
PART TIME FF 6.00 6.00
TOTAL FTEs 15.50 15.50
PERSONNEL SCHEDULE
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 22
Streets FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries $ 35,641 $ 48,488 $ 45,648 $ 84,377 $ 87,173 $ 79,076 $ 80,657 $ 82,270
Merits - 789 - 4,286 - - - -
Overtime 2,338 2,000 2,712 2,000 500 2,000 2,040 2,081
Longevity 159 293 293 804 804 815 831 847
Annual Stipend 450 - - - - - -
Certification - - - - - - - -
Cell Phone Stipend - 540 514 540 566 360 540 540
Retirement 5,225 5,490 5,836 11,736 11,727 10,446 10,655 10,868
Medical Insurance 24 - 177 8,765 7,838 9,174 9,357 9,544
Dental Insurance 480 483 383 1,418 1,018 1,728 1,763 1,798
Vision Insurance 42 43 50 126 130 361 369 376
Life Insurance & Other 207 295 232 622 527 447 456 466
Social Security Taxes 2,344 2,670 2,748 5,439 3,571 5,027 5,127 5,230
Medicare Taxes 548 624 642 1,272 835 1,176 1,199 1,223
Unemployment Taxes 241 151 57 403 14 353 360 367
Workers' Compensation 1,347 1,343 1,526 3,787 4,838 6,178 6,302 6,428
Pre-Employment Physicals/Testing - - - - - - - -
Total Personnel 49,047$ 63,209$ 60,818$ 125,575$ 119,541$ 117,139$ 119,655$ 122,037$
Services/Supplies
Professional Services-PID Utility $ 73 $ - $ - $ - $ - $ - $ - $ -
Schools & Training 575 750 - 750 750 3,000 3,060 3,121
Electricity 141,656 176,000 142,768 176,000 176,000 176,000 179,520 183,110
Water 1,569 1,400 1,624 1,400 2,782 1,400 1,428 1,457
Communications/Pagers/Mobiles 1,879 1,750 1,158 1,750 1,158 1,750 1,785 1,821
Property Maintenance 56 - 23,600 - - - - -
Building Maintenance 293 400 5,402 400 400 400 - -
Vehicle Maintenance 55 1,000 459 1,000 1,000 601 613 625
Equipment Maintenance 580 2,500 813 2,500 2,500 500 510 520
Street Maintenance 44 - 1,606 2,500 2,500 1,500 1,530 1,561
Dues & Membership 111 120 186 120 310 1,000 1,020 1,040
Travel & Per Diem - 300 645 300 300 300 306 312
Meetings - 150 - 150 150 150 153 156
Office Supplies 25 250 - 250 250 250 255 260
Postage 65 100 24 100 100 100 102 104
Uniforms 1,076 1,200 2,005 1,200 1,200 1,200 1,224 1,248
Small Tools 10 200 - 200 200 200 204 208
Total Services/Supplies 148,067$ 186,120$ 180,291$ 188,620$ 189,600$ 188,351$ 191,710$ 195,544$
Total Expenditures $ 197,113 $ 249,329 $ 241,109 $ 314,195 $ 309,141 $ 305,490 $ 311,365 317,581$
POSITION TITLE FY 2023 FY 2024
STREETS MAINTENANCE WORKER 1.00 1.00
STREETS SUPERINTENDENT 0.60 0.40
TOTAL FTEs 1.60 1.40
PERSONNEL SCHEDULE
40% Funded by Street Maintenance - 10% Funded by Drainage
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 23
Parks FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries $ 584,621 $ 601,487 $ 584,295 $ 637,263 $ 637,263 $ 617,479 $ 629,829 $ 642,425
Part-Time 19,758 18,002 17,456 18,824 18,824 18,824 19,200 19,584
Merits - 11,173 - 32,939 - - - -
Overtime 11,460 15,000 20,950 15,000 15,000 15,000 15,300 15,606
Longevity 6,541 7,509 7,654 8,383 7,654 7,230 7,375 7,522
Annual Stipend 8,250 - - - - - - -
Certification 2,762 2,700 900 1,200 - - - -
Cell Phone Stipend - 900 482 900 900 1,800 900 900
Retirement 84,041 76,145 78,782 88,179 88,179 80,664 82,277 83,923
Medical Insurance 87,620 79,105 72,155 110,269 110,269 103,030 105,091 107,193
Dental Insurance 6,054 5,859 4,409 7,728 7,728 9,085 9,267 9,452
Vision Insurance 698 679 674 878 878 1,574 1,606 1,638
Life Insurance & Other 4,266 4,177 3,268 4,655 4,655 3,309 3,375 3,443
Social Security Taxes 38,429 38,076 37,720 42,243 42,243 39,158 39,941 40,740
Medicare Taxes 8,988 8,904 8,822 9,880 9,880 9,158 9,341 9,528
Unemployment Taxes 5,164 3,150 225 3,654 3,654 3,125 3,187 3,251
Workers' Compensation 19,100 12,351 14,037 13,524 13,633 22,197 22,641 23,094
Pre-Employment Physicals/Testing 81 150 378 150 150 150 153 156
Total Personnel $ 887,832 $ 885,367 $ 852,208 $ 995,667 $ 960,908 $ 931,784 $ 949,483 $ 968,455
Services/Supplies
Professional Outside Services $ 1,312 $ - $ - $ - $ - $ 14,400 $ 14,688 $ 14,982
Advertising 50 50 528 500 500 500 510 520
Schools & Training 2,867 3,980 2,990 3,980 3,980 3,980 4,060 4,141
Electricity 41,562 52,000 46,711 52,000 52,000 52,000 53,040 54,101
Water 118,299 239,371 166,986 200,000 180,000 200,000 204,000 208,080
Communications/Pagers/Mobiles 5,955 8,634 5,414 8,634 8,634 8,634 8,807 8,983
Property Maintenance 153,503 212,150 183,923 212,150 212,150 218,515 222,885 227,342
Building Maintenance 2,375 2,000 100 5,000 1,900 5,000 5,100 5,202
Vehicle Maintenance 9,753 12,000 11,615 11,915 8,500 11,915 12,153 12,396
Equipment Maintenance 18,970 15,000 7,815 15,000 15,000 15,000 15,300 15,606
Independent Labor 38,500 90,000 49,272 110,000 80,000 110,000 112,200 114,444
Storage Rental 1,335 - - - - - - -
Portable Toilets 5,445 4,160 3,440 4,160 3,000 4,160 4,243 4,328
Dues & Membership 361 1,475 443 1,475 1,475 1,475 1,505 1,535
Travel & Per Diem 998 2,586 3,692 2,586 2,586 2,586 2,638 2,690
Meetings 526 750 906 750 750 750 765 780
Tree City 4,601 10,000 7,657 10,000 9,700 10,000 10,200 10,404
Office Supplies 1,510 500 456 500 500 500 510 520
Postage 68 25 51 25 25 25 26 26
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 24
Parks FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Publications/Books/Subscriptions 156 700 582 700 700 700 714 728
Fuel 16,858 19,776 23,530 19,776 19,776 19,776 20,172 20,575
Uniforms 7,191 8,340 6,376 8,340 8,340 8,640 8,813 8,989
Small Tools 10,343 13,000 7,327 13,000 13,000 13,000 13,260 13,525
Safety Equipment 3,579 4,220 3,533 4,220 4,220 4,220 4,304 4,390
Small Equipment - - - 3,500 3,500 3,500 3,570 3,641
Furniture/Equipment <$5,000 - 3,500 215 - - 3,500 - -
Miscellaneous Expense 156 - 217 - - - - -
Total Services/Supplies $ 446,273 $ 704,217 $ 533,779 $ 688,211 $ 630,236 $ 712,776 $ 723,461 737,930$
Total Expenditures $ 1,334,105 $ 1,589,584 $ 1,385,986 $ 1,683,878 $ 1,591,144 $ 1,644,559 $ 1,672,944 1,706,385$
POSITION TITLE FY 2023 FY 2024
P & R DIRECTOR 0.4 0.4
PARKS SUPERVISOR 0.0 0.0
PARKS CREW LEADER 2.0 2.0
ATHLETICS CREW LEADER 1.0 1.0
SENIOR ADMINISTRATIVE ASSISTANT 1.0 1.0
PARKS MAINTENANCE WORKER 7.0 7.0
PARKS IRRIGATOR 1.0 1.0
TOTAL FTEs 12.4 12.4
PERSONNEL SCHEDULE
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 25
Recreation FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries $ 139,086 $ 204,110 $ 207,352 $ 260,615 $ 260,615 $ 283,078 $ 288,739 $ 294,514
Part Time ‐ 18,179 470 ‐ 2,500 ‐ ‐ ‐
Seasonal 166,783 202,342 170,619 220,000 220,000 261,359 266,586 271,918
Merits ‐ 2,353 ‐ 12,991 ‐ ‐ ‐ ‐
Overtime ‐ ‐ 973 ‐ 10,000 9,750 9,945 10,144
Longevity 814 884 739 1,568 784 ‐ ‐ ‐
Annual Stipend 1,613 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Certification 1,691 1,200 1,906 1,590 1,590 1,740 1,775 1,810
Cell Phone Stipend ‐ 1,485 1,372 2,385 2,337 3,510 1,485 1,485
Retirement 19,353 26,652 27,173 35,491 35,491 37,395 38,142 38,905
Medical Insurance 15,558 24,861 22,260 46,822 27,722 24,785 25,281 25,787
Dental Insurance 1,073 1,646 1,364 3,187 1,533 2,251 2,296 2,342
Vision Insurance 103 177 181 301 229 511 521 532
Life Insurance & Other 984 1,500 1,038 1,910 1,412 1,595 1,626 1,659
Social Security Taxes 18,768 26,447 22,920 28,934 28,934 33,755 34,430 35,119
Medicare Taxes 4,389 6,186 5,360 6,767 6,767 7,894 8,052 8,213
Unemployment Taxes 7,443 2,925 628 2,321 462 3,856 3,933 4,011
Workers' Compensation 6,272 7,083 8,050 4,542 4,542 19,600 19,992 20,392
Pre‐Employment Physicals/Testing 3,265 3,000 3,856 ‐ ‐ ‐ ‐ ‐
Total Personnel $ 387,194 $ 531,030 $ 476,259 $ 629,424 $ 604,917 $ 691,078 $ 702,805 $ 716,831
Services/Supplies
Professional Outside Services $ 3,880 $ 2,750 $ 5,362 $ 2,750 $ 2,750 $ 2,750 $ 2,805 $ 2,861
Software & Support 1,658 1,375 3,958 1,500 1,500 6,000 6,120 6,242
Health Inspections 300 450 ‐ 500 500 500 510 520
Advertising 894 325 1,142 325 325 1,200 1,224 1,248
Printing 829 1,200 384 1,200 1,200 600 612 624
Schools & Training 2,991 4,210 3,729 4,210 4,210 6,000 6,120 6,242
Service Charges & Fees 8,547 10,800 3,000 10,800 3,000 3,000 3,060 3,121
Electricity 21,488 25,065 29,359 25,065 25,065 30,000 30,600 31,212
Water 17,239 54,810 25,952 30,000 30,000 30,000 30,600 31,212
Communications/Pagers/Mobiles 3,416 4,769 7,804 7,000 1,867 2,000 2,040 2,081
Property Maintenance 25,748 20,000 19,016 27,000 20,000 27,000 27,540 28,091
Equipment rental/Lease 7,306 8,600 16,683 17,000 18,036 17,000 17,340 17,687
Storage Rental 4,215 12,000 5,618 12,000 6,000 12,000 12,240 12,485
Dues & Membership 5,176 9,010 5,084 7,500 6,000 7,500 7,650 7,803
Travel & Per Diem 2,846 1,650 3,590 1,650 1,500 1,650 1,683 1,717
Meetings 857 500 903 500 500 500 510 520
Field Trips 15,500 8,600 17,772 15,000 15,000 20,000 20,400 20,808
Office Supplies 1,174 1,500 3,381 1,500 1,500 1,500 1,530 1,561
Postage 106 2,606 102 1,000 1,000 1,000 1,020 1,040
Publications/Books/Subscriptions 84 200 164 200 200 200 204 208
Fuel 611 1,719 639 1,719 451 1,719 1,753 1,788
Uniforms 8,623 9,750 5,635 9,750 9,500 9,750 9,945 10,144
Chemicals 21,569 22,000 20,727 27,000 17,500 27,000 27,540 28,091
Concessions 11,419 9,500 8,808 9,500 9,500 9,500 9,690 9,884
Program Supplies 2,333 5,000 4,232 5,000 12,883 5,000 5,100 5,202
Community Events ‐ 1,200 9,500 1,200 1,200 ‐ ‐ ‐
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 26
Recreation FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Safety Equipment 1,653 1,620 1,920 4,000 4,000 4,000 4,080 4,162
Small Equipment 539 ‐ 36 ‐ ‐ ‐ ‐ ‐
Furniture/Equipment <$5,000 3,137 5,200 1,228 5,200 4,064 5,200 5,304 5,410
Hardware 3,207 2,000 484 2,000 2,000 2,000 2,040 2,081
Maintenance Supplies 856 2,000 834 2,000 1,000 2,000 2,040 2,081
Miscellaneous Expenses ‐ 300 2,529 300 300 300 306 312
Total Services/Supplies 178,201$ 230,709$ 209,575$ 234,369$ 202,551$ 236,869$ 241,606$ 246,439$
Total Expenditures $ 565,395 $ 761,739 $ 685,834 $ 863,793 $ 807,468 $ 927,947 $ 944,411 963,270$
POSITION TITLE FY 2023 FY 2024
P & R DIRECTOR 0.4 0.4
RECREATION COORDINATOR 3.0 3.0
SENIOR ADMINISTRATIVE ASSISTANT 1.0 1.0
CAMP STAFF ‐ SEASONAL
POOL STAFF ‐ SEASONAL
TOTAL FTEs 4.4 4.4
PERSONNEL SCHEDULE
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 27
Community Events FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Services/Supplies
Advertising $ 417 $ 1,224 $ 736 $ 1,300 $ 1,300 $ 1,300 $ 1,326 $ 1,353
Legal Notices - - - - - - - -
Printing - 612 - 612 - - - -
Schools & Training - - - - - - - -
Event Rentals 10,049 25,000 33,213 40,000 40,000 40,000 40,800 41,616
Dues & Membership - - - - - - - -
Travel & Per Diem - - - - - - - -
Uniforms - - - - - - - -
Program Supplies 8,529 11,675 16,578 15,000 15,000 15,000 15,300 15,606
Miscellaneous Expense - - 13,832 - - - - -
Prompt Payment Interest - - - - - - - -
Total Services/Supplies 18,995$ 38,511$ 64,359$ 56,912$ 56,300$ 56,300$ 57,426$ 58,575$
Total Expenditures 18,995$ 38,511$ 64,359$ 56,912$ 56,300$ 56,300$ 57,426$ 58,575$
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 28
Community
Development
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries $ 280,257 $ 273,470 $ 254,178 $ 243,196 $ 283,272 $ 231,890 $ 236,528 $ 241,259
Merits - 3,948 - 11,485 - - - -
Overtime 2,547 5,000 - 5,000 595 5,000 5,100 5,202
Longevity 1,928 963 963 1,031 1,275 1,746 1,780 1,816
Stipend 1,875 - - - - - - -
Certification 1,450 900 1,412 1,500 2,634 3,000 3,060 3,121
Cell Phone Stipend - 1,800 1,715 1,350 1,736 1,350 1,800 1,800
Retirement 38,878 27,062 32,839 31,871 36,688 31,260 31,885 32,523
Medical Insurance 21,503 11,404 18,010 18,173 13,973 9,880 10,078 10,279
Dental Insurance 1,372 1,525 1,607 1,937 1,637 1,554 1,585 1,617
Vision Insurance 178 166 266 223 273 383 391 399
Life Insurance & Other 1,498 1,480 1,349 1,678 1,506 1,185 1,209 1,233
Social Security Taxes 17,607 13,022 15,390 14,797 11,382 14,672 14,965 15,264
Medicare Taxes 4,118 3,046 3,600 3,461 2,662 3,431 3,500 3,570
Unemployment Taxes 1,557 756 158 882 73 882 900 918
Workers' Compensation 3,028 3,419 3,886 2,099 2,099 1,742 1,777 1,813
Pre-Employment Physicals/Testing 45 - 45 - - - - -
Total Personnel 377,841$ 347,961$ 335,417$ 338,683$ 359,805$ 307,976$ 314,559$ 320,814$
Services/Supplies
Professional Outside Services $ - $ - $ - $ 42,000 $ 42,000 $ 32,000 $ 32,640 $ 33,293
Engineering 79,211 90,000 59,747 42,000 42,000 42,000 42,840 43,697
Plan Review Services 10,173 10,000 - 4,000 4,000 4,000 4,080 4,162
Health Inspections 7,255 7,000 11,664 14,000 14,000 18,000 18,360 18,727
Inspection Services 36,890 10,000 19,210 18,000 18,000 24,000 24,480 24,970
Advertising 1,296 1,500 2,219 1,500 1,500 1,500 1,530 1,561
Legal Notices 147 - 946 - - - - -
Printing 35 600 102 600 600 600 612 624
Abatements 765 2,000 935 2,000 2,000 2,000 2,040 2,081
Schools & Training 1,575 4,000 1,456 4,000 4,000 4,000 4,080 4,162
Communications/Pagers/Mobiles 2,793 4,000 1,368 4,000 1,949 2,000 2,040 2,081
Vehicle Maintenance 1,774 4,000 4,824 4,000 4,000 3,000 3,060 3,121
Dues & Membership 1,664 1,500 170 1,500 1,500 1,500 1,530 1,561
Travel & Per Diem 84 2,000 1,701 2,000 2,000 2,000 2,040 2,081
Meetings 23 250 142 250 250 500 510 520
Plat Filing Fees - 350 - 350 350 850 867 884
Inspection Fees - 145 145 145 145 145 148
Office Supplies 1,046 1,000 1,107 1,000 1,000 1,000 1,020 1,040
Postage 445 500 451 500 500 500 510 520
Publications/Books/Subscriptions 1,031 2,000 1,525 3,000 3,000 3,000 3,060 3,121
Fuel 1,215 4,000 2,850 4,000 4,000 4,000 4,080 4,162
Uniforms 914 2,000 1,558 2,000 2,000 2,000 2,040 2,081
Miscellaneous Expense - 500 182 500 500 500 510 520
Vehicles - - 10 - - 2,000 2,040 2,081
Total Services/Supplies $ 148,336 $ 147,200 $ 112,312 $ 151,345 $ 149,294 $ 151,095 $ 154,114 157,196$
Total Expenditures $ 526,177 $ 495,161 $ 447,729 $ 490,028 $ 509,099 $ 459,071 $ 468,673 478,010$
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 29
Finance FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries $ 303,474 $ 332,195 $ 337,264 $ 348,835 $ 258,872 $ 316,265 $ 322,591 $ 329,042
Merits - 6,193 - 17,267 - - - -
Longevity 970 1,415 1,295 1,270 1,270 1,705 1,739 1,774
Stipend 1,500 - - - - - - -
Certification 2,704 2,700 2,715 3,300 2,029 3,000 3,060 3,121
Cell Phone Stipend - 1,800 2,647 3,600 2,078 1,800 1,800 1,800
Retirement 41,697 41,178 43,943 47,432 32,509 41,779 42,614 43,466
Medical Insurance 24,872 25,074 18,183 27,910 20,297 25,054 25,555 26,066
Dental Insurance 1,681 1,718 1,252 2,380 1,207 2,097 2,139 2,182
Vision Insurance 202 213 161 262 148 518 528 539
Life Insurance & Other 2,550 2,319 1,393 2,547 1,197 1,348 1,375 1,403
Social Security Taxes 18,700 19,950 20,710 22,079 12,939 19,608 20,001 20,401
Medicare Taxes 4,373 4,666 4,844 5,164 3,028 4,586 4,678 4,771
Unemployment Taxes 1,402 1,008 34 1,008 37 1,008 1,028 1,049
Workers' Compensation 464 545 619 732 1,300 1,297 1,323 1,349
Pre-Employment Physicals/Testing - - - - - - - -
Auto Allowance - - - - - - - -
Total Personnel 404,588$ 440,974$ 435,059$ 483,786$ 336,910$ 420,064$ 428,430$ 436,962$
Services/Supplies
Professional Outside Services $ 16,662 $ 14,280 $ 18,810 $ 10,000 $ 41,767 $ 10,000 $ 10,200 $ 10,404
Auditing 20,870 41,000 44,000 50,000 50,690 55,000 56,100 44,000
Appraisal 56,014 56,931 59,189 72,000 66,106 72,000 73,440 74,909
Tax Administration 5,071 5,384 5,089 7,000 5,266 7,000 7,140 7,283
Advertising 6,707 - - - - - - -
Legal Notices - 4,590 2,194 4,500 4,500 4,500 4,682 4,775
Printing - 510 59 500 314 400 408 416
Schools & Training 2,924 5,675 1,340 5,000 2,489 4,000 4,080 4,162
Service Charges & Fees 7,770 15,000 10,296 10,000 10,000 10,000 10,200 10,404
Communications/Pagers/Mobiles 2,097 1,800 456 1,800 460 500 1,800 1,800
Dues & Membership 1,676 1,705 1,583 2,500 1,500 2,000 1,545 1,576
Travel & Per Diem 600 4,125 1,535 4,125 4,125 3,000 3,060 3,121
Meetings - 300 58 300 133 200 204 208
Office Supplies 2,474 2,320 3,109 2,000 2,500 2,000 2,040 2,081
Postage 502 1,000 421 600 441 500 510 520
Publications/Books/Subscriptions - - - - - - - -
Miscellaneous Expense 46 100 105 100 150 100 100 100
Total Services/Supplies 123,413$ 154,720$ 148,243$ 170,425$ 190,441$ 171,200$ 175,509$ 165,759$
Total Expenditures 528,001$ 595,694$ 583,302$ 654,211$ 527,351$ 591,264$ 603,939$ 602,721$
POSITION TITLE FY 2023 FY 2024
FINANCE DIRECTOR 1.00 1.00
CHIEF FINANCIAL ANALYST 1.00 1.00
ACCOUNTING SPECIALIST 1.00 1.00
ACCOUNTANT 1.00 1.00
TOTAL FTEs 4.00 4.00
PERSONNEL SCHEDULE
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 30
Municipal Court FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries $ 28,118 $‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐
Longevity 125 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Stipend 750 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Certifications 473 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Retirement 3,971 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Medical Insurance 3,106 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Dental Insurance 193 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Vision Insurance 24 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Life Insurance & Other 321 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Social Security Taxes 1,794 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Medicare Taxes 419 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Unemployment Taxes 280 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Workers' Compensation 76 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Pre‐Employment Physicals & Testing ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Total Personnel 39,651$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$
Services/Supplies
Professional Outside Services $ 106 $ 78,000 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐
Municipal Court ‐ Remittance to Roanok ‐ ‐ 236,926 ‐ 100,000 102,000 104,040 106,121
Judge's Compensation 6,950 6,600 3,000 5,000 2,350 5,000 5,100 5,202
Printing 438 500 3,540 1,500 ‐ 1,500 1,530 1,561
Schools & Training 50 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Communications/Pagers/Mobiles ‐ ‐ 30 ‐ ‐ ‐ ‐ ‐
Dues & Membership 221 260 ‐ 260 ‐ 260 265 271
Office Supplies 137 330 51 330 ‐ 330 337 343
Postage 378 400 2 100 ‐ 100 102 104
Publications/Books/Subscriptions ‐ 50 ‐ 50 ‐ 50 51 52
Miscellaneous Expenses ‐ ‐ 10,000 ‐ ‐ ‐ ‐ ‐
Total Services/Supplies 8,281$ 86,140$ 253,548$ 7,240$ 102,350$ 109,240$ 111,425$ 113,653$
Total Expenditures 47,931$ 86,140$ 253,548$ 7,240$ 102,350$ 109,240$ 111,425$ 113,653$
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 31
Human Resources FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries $ 134,016 $ 88,605 $ 101,263 $ 101,972 $ 118,073 $ 182,979 $ 186,639 $ 190,372
Salaries ‐ Part Time ‐ ‐ ‐ ‐ ‐ 75,000 ‐ ‐
Merits ‐ 2,790 ‐ 5,270 ‐ ‐ ‐ ‐
Longevity 205 265 ‐ ‐ ‐ ‐ ‐ ‐
Annual Stipend 750 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Certifications 800 ‐ 2,200 2,400 1,307 1,200 1,224 1,248
Cell Phone Stipend ‐ 1,800 825 900 975 900 900 900
Retirement 19,390 18,732 14,177 13,888 24,600 32,560 33,211 33,875
Medical Insurance 19,380 13,670 7,418 12,873 10,224 23,910 24,388 24,876
Dental Insurance 1,129 1,159 419 886 475 1,881 1,918 1,957
Vision Insurance 109 119 40 79 46 425 433 442
Life Insurance & Other 1,063 1,055 421 753 336 480 490 499
Social Security Taxes 8,366 8,950 6,184 6,527 4,558 11,345 11,572 11,803
Medicare Taxes 1,957 2,094 1,446 1,526 1,066 2,653 2,706 2,760
Unemployment Taxes 901 504 9 252 18 504 514 524
Workers' Compensation 221 242 275 182 182 750 765 781
Auto Allowance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Total Personnel 231,496$ 212,885$ 168,591$ 216,408$ 161,861$ 334,587$ 264,760$ 270,037$
Services/Supplies
Gym Reimbursement $‐ $‐ $ ‐ $ ‐ $ ‐ $ 7,000 $ 7,140 $ 7,283
Recruitment ‐ ‐ ‐ ‐ ‐ 5,000 5,100 5,202
Pre‐Employment Physicals/Testing 214 4,000 3,624 10,000 7,500 10,000 10,200 10,404
Employee Relations 35,823 43,600 21,147 43,600 43,600 30,000 30,600 31,212
Employee Recognition ‐ ‐ ‐ ‐ ‐ 5,000 5,100 5,202
Tuition Reimbursement 5,066 20,500 5,112 10,500 3,000 15,000 15,300 15,606
Employee Assistance Program 2,105 2,400 2,013 2,400 2,496 2,500 2,550 2,601
Flexible Benefits Administration ‐ 2,400 2,018 2,400 2,400 2,400 2,448 2,497
Professional Outside Services 38,104 31,550 44,269 31,550 30,000 32,181 32,825 33,481
Physicals/Testing 4,044 500 953 500 500 500 510 520
Advertising 371 2,000 300 2,000 600 2,040 2,081 2,122
Legal Notices ‐ ‐ ‐ ‐ ‐ 800 ‐ ‐
Printing 51 300 ‐ 300 703 200 204 208
Schools & Training 810 1,800 315 2,800 199 1,500 1,530 1,561
Organizational Employee Training 7,725 10,000 ‐ 30,000 30,000 30,600 31,212 31,836
Communications/Pagers/Mobiles 2,106 1,500 ‐ 1,500 ‐ ‐ ‐ ‐
Dues & Membership 125 1,050 862 1,050 600 750 765 780
Travel & Per Diem 869 3,680 34 3,680 1,355 3,754 3,829 3,906
Meetings 26 750 ‐ 750 1,100 765 780 796
Office Supplies 1,604 1,500 732 1,500 3,000 2,000 2,040 2,081
Postage 16 200 2 200 100 204 208 212
Furniture/Equipment<$5,000 ‐ ‐ ‐ ‐ 497 500 ‐ ‐
Miscellaneous Expenses 175 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Total Services/Supplies 56,026$ 54,830$ 47,466$ 75,830$ 127,650$ 152,694$ 75,984$ 77,504$
Total Expenditures 287,521$ 267,715$ 216,057$ 292,238$ 289,511$ 487,281$ 340,744$ 347,541$
POSITION TITLE FY 2023 FY 2024
HUMAN RESOURCES DIRECTOR 1.00 1.00
HUMAN RESOURCES SUPPORT STAFF 0.00 1.00
TOTAL FTEs 1.00 2.00
PERSONNEL SCHEDULE
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 32
Communications &
Marketing
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries $ 79,434 $ 116,746 $ 100,042 $ 102,481 $ 109,301 $ 111,116 $ 113,338 $ 115,605
Salaries Part-time - - 13,614 6,234 6,233 - - -
Merits - 1,801 - 6,483 - - - -
Longevity 165 225 225 285 285 217 222 226
Annual Stipend 750 - - - - - - -
Certifications 1,500 1,500 1,429 1,500 1,570 630 643 655
Cell Phone Stipend - 900 857 900 1,150 378 900 900
Retirement 10,960 12,056 13,090 13,954 14,200 14,678 14,972 15,271
Medical Insurance - - - 2,877 13,200
Dental Insurance 733 805 617 886 626 1,018 1,039 1,060
Vision Insurance 64 72 79 79 88 149 152 155
Life Insurance & Other 398 679 429 754 376 425 434 443
Social Security Taxes 4,879 5,857 6,994 8,071 6,447 6,889 7,027 7,168
Medicare Taxes 1,141 1,370 1,636 1,888 1,557 1,611 1,643 1,676
Unemployment Taxes 351 252 18 504 15 358 365 372
Workers' Compensation 135 152 173 237 200 456 465 474
Total Personnel 100,509$ 142,415$ 139,203$ 144,256$ 144,924$ 151,127$ 141,200$ 144,006$
Services/Supplies
Professional Outside Services 38,289$ $ 50,000 52,673$ $ 48,000 $ 48,000 $ 48,000 $ 48,960 $ 49,939
Advertising 6,593 8,000 5,871 10,000 10,000 10,000 10,200 10,404
Printing - 300 - 300 300 300 306 312
Schools & Training - 1,100 1,528 2,450 2,450 2,450 2,499 2,549
Communications/Pagers/Mobiles 900 - 456 - - - - -
Dues & Membership 920 1,000 1,145 500 500 500 510 520
Travel & Per Diem 912 1,750 1,051 2,500 2,500 2,500 2,550 2,601
Meetings 99 100 285 100 100 100 102 104
Office Supplies 1,066 500 1,103 500 500 500 510 520
Postage - 100 1 100 100 100 102 104
Furniture/Equipment <$5000 - 2,000 2,619 - - - - -
Hardware 3,968 - 2,752 2,000 2,000 2,000 2,040 2,081
Total Services/Supplies 52,748$ 64,850$ 69,484$ 66,450$ 66,450$ 66,450$ 67,779$ 69,135$
Total Expenditures 153,257$ 207,265$ 208,687$ 210,706$ 211,374$ 217,577$ 208,979$ 213,140$
POSITION TITLE FY 2023 FY 2024
COMMUNICATIONS & MARKETING 0.42 0.42
COMM. & MARKETING SUPPORT 1.00 1.00
TOTAL FTEs 1.42 1.42
PERSONNEL SCHEDULE
58% Funded by Hotel Occupancy Fund
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 33
Information Services FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries $ - $ - $ - $ - $ - $ - $ - $ -
Longevity - - - - - - - -
Annual Stipend - - - - - - - -
Certification - - - - - - - -
Retirement - - - - - - - -
Medical Insurance - - - - - - - -
Dental Insurance - - - - - - - -
Vision Insurance - - - - - - - -
Life Insurance & Other - - - - - - - -
Social Security Taxes - - - - - - - -
Medicare Taxes - - - - - - - -
Unemployment Taxes - - - - - - - -
Workers' Compensation - - - - - - - -
Total Personnel -$ -$ -$ -$ -$ -$ -$ -$
Services/Supplies
Professional Services 202,157$ 164,400$ 163,867$ 164,400$ 164,400$ 200,000$ 204,000$ 208,080$
Software & Support 292,580 445,000 210,200 570,000 570,000 577,750 589,305 601,091
Security 985 2,257 - 2,257 2,257 - - -
Schools & Training - - - - - - - -
Telephone - - - - - - - -
Communications/Pagers/Mobiles 48,109 35,000 55,493 50,000 50,000 51,000 52,020 53,060
Building Maintenance 1,435 - 1,310 - - - - -
Independent Labor - - - - - - - -
Copier Rental/Leases 11,136 10,651 671 12,500 12,500 12,072 12,072 12,072
Dues & Membership 150 350 150 350 450 - - -
Travel & Per Diem - - - - - - - -
Meetings - - - - - - - -
Office Supplies 227 375 - 375 375 300 306 312
Printer Supplies 66 125 - 125 125 125 128 130
Postage 56 50 - 50 50 50 50 50
Hardware 38,531 11,460 50,156 11,460 28,040 100,000 102,000 104,040
Principle - Lease Payment - 10,926 - -
Interest - Lease Payment - 150 - -
Total Services/Supplies 595,432$ 669,668$ 492,924$ 811,517$ 828,197$ 941,297$ 959,881$ 978,836$
Total Expenditures 595,432$ 669,668$ 492,924$ 811,517$ 828,197$ 941,297$ 959,881$ 978,836$
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 34
Facilities
Maintenance
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Personnel
Salaries $ 41,966 $ 43,497 $ 45,017 $ 30,498 $ 1,000 $ - $ - $ -
Merits - 870 - 1,560 - - - -
Overtime 414 - 1,792 - 96 - - -
Longevity 185 245 245 240 - - - -
Annual Stipend 750 - - - - - - -
Cell Phone Stipend - - - 450 - - - -
Retirement 6,087 5,768 6,697 4,178 140 - - -
Medical Insurance 8,957 7,968 8,021 3,136 193 - - -
Dental Insurance 802 805 626 443 15 - - -
Vision Insurance 70 72 81 40 2 - - -
Life Insurance & Other 226 325 299 227 7 - - -
Social Security Taxes 2,602 2,766 3,061 1,934 64 - - -
Medicare Taxes 609 647 716 453 15 - - -
Unemployment Taxes 351 252 9 126 - - - -
Workers' Compensation 1,667 1,882 2,139 160 160 - - -
Total Personnel 64,685$ 65,097$ 68,701$ 43,445$ 1,693$ -$ -$ -$
Services/Supplies
Professional Outside Services $ 92 $ - $ - $ - $ - $ - $ - $ -
Schools & Training - 250 - 250 - 250 255 260
Electricity 52,542 62,000 70,004 62,000 62,418 62,000 63,240 64,505
Water 7,495 17,000 11,091 17,000 17,692 17,000 17,340 17,687
Communications/Pagers/Mobiles - 674 43 674 - 674 687 701
Insurance 101,714 105,000 102,230 105,000 107,422 105,000 107,100 109,242
Building Maintenance 33,819 27,000 46,263 50,000 50,000 60,000 61,200 62,424
Equipment Maintenance - - - - - - - -
Cleaning Services 52,095 57,000 54,764 57,000 59,455 42,600 43,452 44,321
Kitchen Supplies 4,155 5,400 3,699 5,400 5,400 5,400 5,508 5,618
Flags and Repairs - 20,000 2,936 15,397 15,397 - - -
Travel & Per Diem - 200 - 200 60 200 204 208
Office Supplies 1,603 3,500 338 3,500 3,500 3,500 3,570 3,641
Fuel - 4,000 2,639 4,000 36 3,000 3,060 3,121
Uniforms 22 500 408 500 - 500 510 520
Vending Machine Supplies 485 900 663 900 900 900 918 936
Furniture/Equipment<$5,000 9,139 2,500 245 2,500 2,500 2,500 2,550 2,601
Maintenance Supplies 112 2,500 245 2,500 2,500 5,000 5,100 5,202
Miscellaneous Expense 201 200 145 200 200 200 - -
Total Services/Supplies 263,474$ 308,624$ 295,713$ 327,021$ 327,480$ 308,724$ 314,694$ 320,988$
Total Expenditures 328,159$ 373,721$ 364,414$ 370,466$ 329,173$ 308,724$ 314,694$ 320,988$
POSITION TITLE FY 2023 FY 2024
FACILITIES MAINT. TECHNICIAN 1.00 0.00
TOTAL FTEs 1.00 0.00
PERSONNEL SCHEDULE
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 35
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
OTHER
FUNDS
FY24 Adopted Budget 36
CCPD Fund FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance 222,811$ 82,957$ 274,127$ 138,588$ 280,480$ 196,044$ 100,408$ $ 132,848
Revenue
Sales Tax $ 328,432 $ 300,000 $ 365,464 $ 350,000 $ 350,000 $ 350,000 $ 360,500 $ 371,315
Grant Revenue 1,448 21,525 483 - 21,525 - - -
Interest Income - - - 1,900 860 1,000 1,030 1,061
Assets Sold - - - - 10,000 - - -
Total Revenue 329,880$ 321,525$ 456,524$ 350,000$ 350,000$ 353,800$ 362,457$ $ 373,331
Expenditures
Personnel
Salaries -$ -$ -$ $ 20,000 $ - $ - $ - $ -
Overtime 2,527 - - - 20,000 20,000 20,400 20,808
Retirement - - - 2,657 2,657 2,657 2,710 2,764
Social Security Taxes - - - 1,242 13,480 1,242 1,267 1,292
Medicare Taxes - - - 291 76 291 297 303
Workers' Compensation 394 - - 446 12 446 446 446
Total Personnel $ 2,921 $ - $ - $ 24,636 $ 36,225 $ 24,636 $ 25,120 $ 25,614
Services & Supplies
Professional Outside Services 26,766$ 26,000$ 47,913$ $ 61,120 $ 72 $ 55,000 $ 56,100 $ 57,222
Schools & Training 17,086 16,000 23,571 18,500 - 18,500 18,870 19,247
Qualifying Expenses 10,290 18,500 16,813 18,500 - 18,500 18,870 19,247
Meetings - 700 - 800 - 800 816 832
Office Supplies - 2,750 1,932 3,000 61,120 3,000 3,060 3,121
Postage - 500 245 500 18,500 500 510 520
Publications/Books/Subscription - 2,500 51 2,500 18,500 2,500 2,550 2,601
Uniforms 905 6,000 4,920 6,000 800 6,000 6,120 6,242
Protective Clothing - - - - 3,000 - - -
Small Equipment 72,241 96,500 48,198 57,654 500 75,000 48,000 48,960
Principle - Lease Pmt - - 33,273 - - - - -
Interest - Lease Payment - - 157 - - - - -
Total Services & Supplies 127,288$ 169,450$ 177,072$ 168,574$ 102,492$ 179,800$ 154,896$ $ 157,994
Capital
Capital Outlay $ 148,356 $ 225,000 $ 273,098 $ 214,997 $ 2,500 $ 245,000 $ 150,000 $ 150,000
Total Capital 148,356$ 225,000$ 273,098$ 214,997$ 2,500$ 245,000$ 150,000$ 150,000$
Total Expenditures 278,564$ 394,450$ 450,170$ 408,207$ 141,217$ 449,436$ 330,016$ 333,608$
Other Sources (Uses)
Transfer Out $ - $ - $ - $ - $ 6,000 $ - $ - $ -
Lease Proceeds - - 90,577 - - 1,900
Total Other Sources (Uses)-$ -$ -$ -$ 6,000$ -$ -$ -$
Net Increase (Decrease)51,316$ (72,925)$ 6,353$ 156,790$ (84,436)$ (95,636)$ 32,441$ 39,723$
Ending Fund Balance $ 274,127 $ 10,032 $ 280,480 $ 295,378 $ 196,044 $ 100,408 $ 132,848 $ 172,572
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 37
Trophy Club Park FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Working Capital 95,700$ 140,159$ 140,159$ 53,004$ 370,307$ 355,332$ 271,230$ $ 187,838
Revenue
Grant Revenue $ 4,170 $ 225,000 $ 125,268 $ - $ 31,750 $ - $ - $ -
Park Revenue 185,981 225,000 289,336 275,000 214,415 200,000 204,000 208,080
Interest Income - - - - 1,166 1,200 1,224 1,248
Miscellaneous Revenue - - - - - - - -
Total Revenue 190,151$ 450,000$ 414,604$ 275,000$ 247,331$ 201,200$ 205,224$ 209,328$
Expenses
Personnel
Salaries $ 21,846 $ 26,250 $ 27,781 $ 26,777 20,290$ $ 30,001 $ 30,601 $ 31,213
Part Time 16,774 25,834 18,822 25,834 13,561 25,000 25,500 26,010
Merits - - - 1,339 - - - -
Longevity 65 - - - - - - -
Stipend 263 - - - - - - -
Certification Pay - - - 210 - 60 61 62
Cell Phone Stipend - 315 300 315 41 90 - -
Retirement 2,996 3,453 3,587 3,657 786 3,963 4,042 4,123
Medical Insurance 2,776 4,096 3,914 4,506 786 3,968 4,047 4,128
Dental Insurance 224 282 215 310 42 370 378 385
Vision Insurance 19 25 28 28 5 77 79 81
Life Insurance & Other 149 195 140 198 27 132 135 137
Social Security Taxes 2,349 3,249 2,907 3,294 1,014 3,410 3,478 3,548
Medicare Taxes 549 760 680 770 237 798 813 830
Unemployment taxes 601 340 137 340 - 328 334 341
Workers' Compensation 878 994 1,130 1,062 40 1,705 1,739 1,774
Total Personnel 49,489$ 65,793$ 59,641$ 68,640$ 36,830$ 69,901$ 71,208$ 72,632$
Services & Supplies
Professional Outside Services $ - $ - $ - $ - -$ $ - $ - $ -
Software & Support 3,860 3,891 4,880 4,000 4,000 4,000 4,080 4,162
Advertising 100 1,938 (47) 1,900 1,900 1,900 1,938 1,977
Printing 1,397 612 53 612 612 612 624 637
Service Charges & Fees 11,339 5,000 9,689 5,000 6,897 10,000 10,200 10,404
Electricity 1,061 2,191 3,006 2,235 1,400 2,280 2,325 2,372
Water 2,745 5,012 3,598 5,112 5,112 6,000 6,120 6,242
Communications/Pagers/Mobiles 5,634 5,640 4,817 5,640 5,640 650 663 676
Insurance 1,200 1,224 1,224 1,248 1,248 1,273 1,298 1,324
Property Maintenance 11,194 12,340 40,769 15,000 15,000 15,000 15,300 15,606
Equipment Maintenance 6,118 3,825 1,413 3,825 3,825 3,825 3,902 3,980
Independent Labor 14,141 95,000 13,704 40,000 40,000 40,000 40,800 41,616
Portable toilets 5,580 5,400 5,910 5,400 5,760 5,760 5,875 5,993
Dues & Membership - 143 - 143 - - - -
Office Supplies 1,535 1,129 1,323 1,300 1,300 1,300 1,326 1,353
Postage 10 353 32 320 320 100 102 104
Fuel 1,054 1,010 51 1,030 313 1,051 1,072 1,093
Uniforms - 431 586 450 450 450 459 468
Community Events 3,095 - - 5,000 5,000 5,000 5,100 5,202
Small Tools - 510 59 500 500 500 510 520
Maintenance Supplies - 459 303 400 400 400 408 416
Miscellaneous Expense - 306 2,581 300 300 300 306 312
Depreciation Expense - Machinery and Equipment - 2,387 - - - - -
Depreciation Expense 6,140 6,480 6,480 - - - - -
Total Services & Supplies 76,203$ 152,894$ 102,815$ 99,415$ 99,977$ 100,400$ 102,408$ 104,456$
Capital
Capital Expenses $ - $ 257,500 $ 7,000 $ 110,500 110,500$ $ 100,000 $ 100,000 100,000
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 38
Trophy Club Park FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Total Capital -$ 257,500$ 7,000$ 110,500$ 110,500$ 100,000$ 100,000$ 100,000$
Total Expenses 125,692$ 476,187$ 169,456$ 278,555$ 247,306$ 270,302$ 273,616$ 277,088$
Other Sources (Uses)
Park Administration Transfer $ 20,000 $ 15,000 $ 15,000 $ 15,000 15,000$ $ 15,000 $ 15,000 $ 15,000
Police and EMS Service Transfer - - - - - ---
Total Other Sources (Uses)20,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$
Net Increase (Decrease)44,459$ (41,187)$ 230,148$ (18,555)$ (14,975)$ (84,102)$ (83,392)$ (82,760)$
Ending Working Capital $ 140,159 $ 98,972 $ 370,307 $ 34,449 $ 355,332 $ 271,230 $ 187,838 $ 105,079
POSITION TITLE FY 2023 FY 2024
TCP GATE ATTENDANT 1.00 1.00
TOTAL FTEs 1.00 1.00
PERSONNEL SCHEDULE
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 39
Street Maintenance
Fund
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance 184,556$ 302,900$ 302,900$ 222,366$ 302,901$ 259,253$ 245,435$ $ 231,753
Revenue
Sales Tax $ 322,978 $ 300,000 $ 361,485 $ - $ 350,000 $ 350,000 $ 357,000 $ 364,140
Interest Income - - - - 1,983 1,500 1,530 1,561
Total Revenue 322,978$ 300,000$ 361,485$ -$ 351,983$ 351,500$ 358,530$ 365,701$
Expenditures
Personnel
Salaries $ 63,461 $ 67,937 $ 73,413 $ 76,594 $ 85,930 $ 115,609 $ 117,921 $ 120,280
Merits - 1,359 - 3,930 - - - -
Salaries - Overtime - - 791 - 2,360 - - -
Longevity 1,344 1,523 1,523 1,649 1,649 1,815 1,851 1,888
Annual Stipend 1,050 - - - - - - -
Cell Phone Stipend - 360 343 360 377 585 585 585
Retirement 8,895 9,008 10,090 10,389 11,142 15,272 15,577 15,889
Medical Insurance 5,514 5,702 4,514 6,272 5,204 6,011 6,131 6,254
Dental Insurance 648 682 531 750 590 976 995 1,015
Vision Insurance 70 76 87 84 97 211 215 220
Life Insurance & Other 365 507 420 563 469 561 573 584
Social Security Taxes 4,044 4,413 4,766 4,873 3,568 7,168 7,311 7,457
Medicare Taxes 946 1,032 1,115 1,139 834 1,676 1,710 1,744
Unemployment Taxes 331 353 (39) 353 13 416 424 433
Workers' Compensation 2,564 2,904 3,301 3,472 3,472 6,760 6,895 7,033
Total Personnel 89,231$ 95,856$ 100,852$ 110,428$ 115,706$ 157,060$ 160,190$ 163,382$
Services & Supplies
Water $ - $ 2,040 $ - $ 2,081 $ 2,081 $ 2,081 $ 2,123 $ 2,165
Communications/Pagers/Mobiles 180 - - - - - - -
Vehicle Maintenance 5,950 3,570 2,615 3,641 3,641 7,210 7,354 7,501
Equipment Maintenance 1,916 500 1,420 500 500 3,000 3,060 3,121
Street Maintenance 52,861 102,000 77,207 125,000 125,000 125,000 127,500 130,050
Signs & Markings 47,835 24,400 17,073 40,000 40,000 40,000 40,800 41,616
Fuel 5,055 6,630 5,653 6,763 6,763 6,763 6,898 7,036
Small Tools 1,014 2,040 2,322 2,081 2,081 2,081 2,123 2,165
Miscellaneous Expense 591 - 542 - 359 - - -
Total Service & Supplies 115,402$ 141,180$ 106,832$ 180,066$ 180,425$ 186,135$ 189,858$ 193,655$
Capital
Vehicles $ - $ - $ - $ - $ - $ - $ - $ -
Capital Replacement - - - - - - - -
Capital Outlay - - - 2,081 79,500 2,123 2,165 2,208
Total Capital -$ -$ -$ 2,081$ 79,500$ 2,123$ 2,165$ 2,208$
Total Expenditures 204,634$ 237,036$ 207,684$ 292,575$ 375,631$ 345,318$ 352,213$ 359,245$
Other Sources (Uses)
Transfer to General Fund $ - $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000
Transfer To Debt Service - - - - - - - -
Transfer Out - - - - - - -
Transfer To Storm Drainage - - - - - - - -
Total Sources Other (Uses)-$ (20,000)$ (20,000)$ (20,000)$ (20,000)$ (20,000)$ (20,000)$ (20,000)$
Net Increase (Decreases)118,344$ 42,964$ 133,801$ (312,575)$ (43,648)$ (13,818)$ (13,683)$ (13,545)$
Ending Fund Balance $ 302,900 $ 345,864 $ 436,701 $ (90,209) $ 259,253 $ 245,435 $ 231,753 218,208$
POSITION TITLE FY 2023 FY 2024
STREETS CREW LEADER 1.00 1.00
COMMUNITY DEVELOPMENT DIR.0.00 0.25
STREETS SUPERINTENDENT 0.40 0.40
SENIOR ADMINISTRATIVE ASSISTANT 0.00 0.10
TOTAL FTEs 1.40 1.75
PERSONNEL SCHEDULE
50% Funded by General Fund - 25% Funded by Drainage
40% Funded by General Fund - 20% Funded by Drainage
80% Funded by General Fund - 10% Funded by Drainage
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 40
Storm Drainage
Utility
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Working Capital 1,731,975$ 743,720$ 2,178,395$ 953,482$ 959,446$ 872,424$ 905,959$ $ 1,112,766
Revenue
Storm Drainage Fee $ 435,798 $ 438,600 $ 435,559 $ - $ 430,000 $ 430,000 $ 438,600 $ 447,372
Hazardous Waste Stipend - - - - - - - -
Miscellaneous Revenue - - - - - - -
Interest Income 325 - 8,264 - 30,681 5,000 5,100 5,202
Total Revenue 436,123$ 438,600$ 443,823$ -$ 460,681$ 435,000$ 443,700$ 452,574$
Expenses
Personnel
Salaries $ - $ - $ - $ - $ - $ 50,213 $ 51,217 52,241
Overtime - - - - - - - -
Longevity - - - - - 187 190 194
Cell Phone Stipend - - - - - 405 413 421
Retirement - - - - - 6,633 6,766 6,901
Medical Insurance - - - - - 2,037 2,077 2,119
Dental Insurance - - - - - 267 272 277
Vision Insurance - - - - - 45 46 47
Life Insurance & Other - - - - - 225 230 234
Social Security Taxes - - - - - 3,113 3,175 3,239
Medicare Taxes - - - - - 728 743 757
Unemployment Taxes - - - - - 139 141 144
Workers' Compensation - - - - - 1,416 1,444 1,473
Total Personnel -$ -$ -$ -$ -$ 65,407$ 66,715$ 68,050$
Services & Supplies
Professional Outside Services $ 19,175 $ 30,000 $ 19,175 $ 30,000 $ 30,000 $ 30,000 $ 30,600 $ 31,212
Engineering/Construction 14,597 30,000 9,018 30,000 30,000 30,000 30,600 31,212
Trash Removal/Recycling 5,900 5,100 2,950 5,202 5,202 5,202 5,306 5,412
Street Sweeping 6,121 15,300 7,100 15,606 15,606 15,606 15,918 16,236
Independent Labor 17,395 122,400 47,005 125,000 125,000 125,000 127,500 130,050
Dues & Membership 105 250 - 250 250 250 255 260
Depreciation Expense 51,084 - 51,083 - - - - -
Total Services & Supplies 114,377$ 203,050$ 136,331$ 206,058$ 206,058$ 206,058$ 210,179$ 214,383$
Capital
Capital Replacement -$ -$ -$ -$ $ - -$ -$ -$
Capital Expense - - - - - - - -
Capital Projects - - - - - 150,000 - -
Transfer to Drainage Capital Projects - - - - - - - -
Total Capital -$ -$ -$ -$ -$ 150,000$ -$ -$
Debt Service
Principal $ (160,000) $ - $ - $ - $ - $ - $ - $ -
Interest 11,789 - - - - - -
Total Debt Service (148,211)$ -$ -$ -$ -$ -$ -$ -$
Total Expenses (33,834)$ 203,050$ 136,331$ 206,058$ 206,058$ 421,465$ 276,894$ 282,432$
Other Sources (Uses)
Cumulative effect on change in account $ - $ - $ - $ - $ - $ - $ 1 $ -
Transfer In 16,463 - 177,194 - - - - -
Transfer to General Fund (40,000) (20,000) (20,000) 125,000 20,000 20,000 40,000 40,000
Transfer To Debt Service - - (7,799) - - - - -
Total Other Sources (23,537)$ (20,000)$ 149,395$ 125,000$ 20,000$ 20,000$ 40,001$ 40,000$
Net Increase (Decrease)446,420$ 215,550$ 456,887$ (81,058)$ 274,623$ 33,535$ 206,807$ 210,142$
Ending Working Capital $ 2,178,395 $ 959,270 $ 2,635,282 $ 872,424 $ 1,234,069 $ 905,959 $ 1,112,766 $ 1,322,907
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 41
Storm Drainage
Utility
FY 2021
ACTUAL
FY 2022
AMENDED
BUDGET
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
POSITION TITLE FY 2023 FY 2024
COMMUNITY DEVELOPMENT DIR.0.00 0.25
STREETS SUPERINTENDENT 0.00 0.10
SENIOR ADMINISTRATIVE ASSISTANT 0.00 0.10
TOTAL FTEs 0.00 0.45
PERSONNEL SCHEDULE
50% Funded by General Fund - 25% Funded by Street Maintenance Fund
40% Funded by General Fund - 40% Funded by Street Maintenance Fund
80% Funded by General Fund - 10% Funded by Street Maintenance Fund
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 42
Court Technology
Fund
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance 13,232$ 13,187$ 10,268$ 10,592$ 10,269$ 8,514$ 6,759$ 4,898$
Revenue
Municipal Court Technology Fee $ 224 $ 1,000 $ 226 -$ 1,000$ 1,000$ $ 1,000 1,000$
Miscellaneous Revenue - - - - - ---
Total Revenue 224$ 1,000$ 226$ -$ 1,000$ 1,000$ 1,000$ 1,000$
Expenditures
Software & Support $ 3,188 $ 2,105 $ 2,940 $ - $ 2,105 $ 2,105 $ 2,211 $ 2,323
Hardware - 650 - - 650 650 650 650
Total Expenditures 3,188$ 2,755$ 2,940$ -$ 2,755$ 2,755$ 2,861$ 2,973$
Capital
Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$
Total Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$
Total Expenditures 3,188$ 2,755$ 2,940$ -$ 2,755$ 2,755$ 2,861$ 2,973$
Other Sources (Uses)
Transfer In -$ -$ -$ -$ -$ -$ -$ -$
Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$
Net Increase (Decrease)(2,964)$ (1,755)$ (2,714)$ -$ (1,755)$ (1,755)$ (1,861)$ (1,973)$
Ending Fund Balance $ 10,268 $ 11,432 $ 7,554 $ 10,592 $ 8,514 6,759$ $ 4,898 $ 2,925
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 43
Court Security Fund FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance 19,606$ 17,481$ 26,554$ 37,082$ 37,082$ 50,015$ 51,015$ $ 52,015
Revenue
Municipal Court Security Fee $ 5,580 3,000$ $ 8,979 -$ 10,745$ $ 3,000 $ 3,000 3,000$
Truancy Prevention & Diversion Fees 3,037 2,000 4,949 - 5,977 2,000 2,000 2,000
Municipal Jury Fees 61 - 100 2,646 120 - - -
Total Revenue 8,678$ 5,000$ 14,028$ 2,646$ 16,842$ 5,000$ 5,000$ 5,000$
Expenditures
Schools and Training $ - 400$ $ 2,000 -$ 2,000$ $ 2,000 $ 2,000 2,000$
Travel and Per Diem 200 1,100 - - 409 500 500 500
Small Equipment 30 - - - - - - -
Total Expenditures 230$ 1,500$ 2,000$ -$ 2,409$ 2,500$ 2,500$ 2,500$
Other Sources (Uses)
Transfer In -$ -$ -$ -$ -$ -$ -$ -$
Transfer Out 1,500 1,500 1,500 - 1,500 1,500 1,500 1,500
Total Other Sources (Uses)1,500$ 1,500$ 1,500$ -$ 1,500$ 1,500$ 1,500$ 1,500$
Net Increase (Decrease)6,948$ 2,000$ 10,528$ 2,646$ 12,933$ 1,000$ 1,000$ 1,000$
Ending Fund Balance $ 26,554 $ 19,481 $ 37,082 $ 39,728 $ 50,015 $ 51,015 $ 52,015 $ 53,015
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 44
EDC 4B FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Starting Net Position 365,706$ 212,994$ 681,082$ 748,531$ 1,213,252$ 1,719,735$ 1,838,434$ $ 1,961,541
Revenue
Sales Tax - General $ 669,026 $ 600,000 $ 748,791 $ 700,000 $ 700,000 $ 700,000 $ 714,000 $ 728,280
Interest Income 22 4,080 4,831 500 34,776 500 510 520
Miscellaneous Revenue - 53,625 - 52,625 52,625 52,625 51,625 50,625
Total Revenue 669,048$ 657,705$ 753,622$ 753,125$ 787,401$ 753,125$ 766,135$ 779,425$
Expenses
Personnel
Salaries $ - $ - $ - $ - $ - $ 33,707 $ 34,381 35,068
Overtime - - - - - - - -
Longevity - - - - - - - -
Certification Pay - - - - - 180 - -
Cell Phone Stipend - - - - - 180 184 187
Retirement - - - - - 4,453 4,542 4,633
Medical Insurance - - - - - 2,164 2,207 2,251
Dental Insurance - - - - - 185 189 193
Vision Insurance - - - - - 39 39 40
Life Insurance & Other - - - - - 248 253 258
Social Security Taxes - - - - - 2,090 2,132 2,174
Medicare Taxes - - - - - 489 499 508
Unemployment Taxes - - - - - 38 39 39
Workers' Compensation - - - - - 138 141 144
Total Personnel -$ -$ -$ -$ -$ 43,909$ 44,604$ 45,496$
Professional Outside Services $ 4,500 $ 15,000 $ - $ 50,000 $ 5,000 $ 50,000 $ 51,000 $ 52,020
Auditing 4,000 5,000 5,000 5,000 5,000 5,000 5,100 5,202
Advertising 10,904 35,000 12,895 25,000 25,000 25,000 25,500 26,010
Printing - 200 - 500 - 500 510 520
Schools & Training - 1,000 - 3,000 - 3,000 3,060 3,121
Dues & Membership - 1,200 - 2,500 - 2,500 2,550 2,601
Travel & Per Diem - 750 - 2,000 - 2,000 2,040 2,081
Office Supplies - 200 - 500 - 500 510 520
Miscellaneous Expense - 4,000 2,500 4,000 4,000 4,000 4,080 4,162
Incentive Programs 100,000 - - - - 300,000 306,000 312,120
Depreciation Expense - EDC - - - - - - - -
Bond Interest - - 90,258 - - - - -
Paying Agent Fees 600 408 800 416 400 408 416 424
Transfer to General Fund 40,000 40,000 - 40,000 40,000 40,000 40,000 40,000
Transfer to General Fund/DSR - - - - - - - -
Transfer to Debt Service 193,668 200,257 110,000 201,518 201,518 201,518 202,263 202,463
Total Expenses 353,672$ 303,015$ 221,453$ 334,434$ 280,918$ 634,426$ 643,029$ 651,244$
Net Increase (Decrease)315,376$ 354,690$ 532,169$ 418,691$ 506,483$ 118,699$ 123,106$ 128,181$
Ending Net Position $ 681,082 $ 567,685 $ 1,213,252 $ 1,167,223 $ 1,719,735 $ 1,838,434 $ 1,961,541 $ 2,089,723
PERSONNEL SCHEDULE
POSITION TITLE FY 2023 FY 2024
TOWN MANAGER 1.00 0.80
TOTAL FTEs 1.00 0.80
80% Funded by General Fund - 5% Funded by Hotel Occupancy Fund
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 45
Hotel Occupancy Tax
Fund
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance 1,530,643$ 1,473,389$ 1,726,747$ 1,393,312$ 2,275,554$ 2,638,723$ 2,677,914$ $ 2,789,082
Revenue
Hotel Occupancy Tax $ 392,660 $ 400,000 $ 781,831 $ - $ 700,000 $ 600,000 $ 600,000 $ 600,000
July 4th Revenue 19,934 7,500 21,442 600,000 6,000 7,500 7,500 7,500
Interest Income 919 5,000 12,140 7,500 88,639 5,000 5,000 5,000
Total Revenue 413,513$ 412,500$ 815,413$ 607,500$ 794,639$ 612,500$ 612,500$ 612,500$
Expenditures
Personnel
Salaries $ 20,046 $ - $ 12,264 $- $ 90,479 $ 77,681 $ - $ -
Overtime - - - - - - - -
Longevity - - - - - 300 306 312
Salaries - Certification - - - - 835 930 949 968
Salaries - Cell Phone Stipend - - - 47,013 305 582 594 606
Retirement 2,501 - 1,032 653 10,168 9,765 9,960 10,159
Medical insurance 1,641 - 795 - - 721 736 750
Dental Insurance 125 - 48 392 421 778 793 809
Vision Insurance 14 - 7 6,107 56 163 166 169
Life Insurance & Other 102 - 38 385 326 339 346 353
Social Security Taxes 1,208 - 744 34 1,280 4,583 4,675 4,768
Medicare Taxes 283 - 174 328 299 1,072 1,093 1,115
Unemployment Taxes 55 - 5 2,915 9 159 162 165
Workers Compensation - - - 303 309 315
Total Personnel 25,975$ -$ 15,108$ 57,827$ 104,178$ 97,375$ 19,779$ 20,174$
Services & Supplies
Professional Outside Services -$ -$ 5,484$ 682$ 97,500$ 20,000$ 20,400$ 20,808
Auditing 3,000 4,000 4,000 - 4,000 4,000 4,080 4,162
Software & Support 4,961 10,000 18,284 52,000 19,293 31,434 32,063 32,704
Advertising 4,031 17,500 19,292 4,000 61,500 61,500 62,730 63,985
Communications/Pagers/Mobiles 1,368 - 1,368 19,293 - - --
Event Rentals 1,500 - 1,968 61,500 - - - -
Dues & Membership - 4,000 - - - 4,000 4,080 4,162
July 4 Celebration 81,992 140,000 95,602 - 140,000 160,000 163,200 166,464
Bad Debt Expense - - 10,500 - - - - -
Total Services & Supplies 96,852$ 175,500$ 156,498$ 137,475$ 322,293$ 280,934$ 286,553$ 292,284$
Capital Outlay
Capital Outlay $ - $ 100,000 $- $ 4,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000
Total Capital -$ 100,000$ -$ 4,000$ 100,000$ 100,000$ 100,000$ 100,000$
Total Expenditures 122,827$ 275,500$ 171,606$ 199,301$ 526,471$ 478,309$ 406,331$ 412,458$
Other Sources (Uses)
Transfer To General Fund (94,582.00)$ (95,000.00)$ (95,000.00)$ 140,000.00$ 95,000$ (95,000)$ (95,000)$ (95,000)$
Total Other Sources (Uses)(94,582)$ (95,000)$ (95,000)$ 140,000$ 95,000$ (95,000)$ (95,000)$ (95,000)$
Net Increase (Decrease)196,104$ 42,000$ 548,807$ 548,199$ 363,168$ 39,191$ 111,169$ 105,042$
Ending Fund Balance 1,726,747$ 1,515,389$ 2,275,554$ 1,941,511$ 2,638,723$ 2,677,914$ 2,789,082$ 2,894,124$
PERSONNEL SCHEDULE
POSITION TITLE FY 2023 FY 2024
TOWN MANAGER 0.00 0.05
COMM & MARKETING DIRECTOR 0.58 0.58
TOTAL FTEs 0.58 0.63
80% Funded by General Fund - 15% Funded by EDC4B
42% Funded by General Fund
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 46
Recreation Program
Fund
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance 5,062$ 920$ 7,710$ 21,550$ 21,550$ 21,550$ 21,550$ $ 21,550
Revenue
Recreation Programs $ 6,763 $ 6,000 $ 17,940 $ - $ 6,000 $ 6,000 $ 6,000 $ 6,000
Total Revenue 6,763$ 6,000$ 17,940$ -$ 6,000$ 6,000$ 6,000$ 6,000$ Expenditures
Recreation Programs $ 4,115 $ 6,000 $ 4,100 $ - $ 6,000 $ 6,000 $ 6,000 $ 6,000
Total Expenditures 4,115$ 6,000$ 4,100$ -$ 6,000$ 6,000$ 6,000$ 6,000$
Net Increase (Decrease)2,648$ -$ 13,840$ -$ -$ -$ -$ -$
Ending Fund Balance 7,710$ 920$ 21,550$ 21,550$ 21,550$ 21,550$ 21,550$ $ 21,550
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 47
Parkland Dedication
Fund
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance 385,727$ 550,125$ 536,001$ 536,026$ 350,554$ 177,650$ 82,400$ $ (95,850)
Revenue
Park Revenues $ 150,000 $ - $ 26,410 $ - $ (85,268) $ - $ - $ -
Interest Income 274 - 2,890 - 9,364 1,750 1,750 1,750
Miscellaneous Revenue - - - - - - --
Total Revenue 150,274$ -$ 29,300$ -$ (75,904)$ 1,750$ 1,750$ 1,750$
Expenditures
Capital Expenditures $ - $ 180,000 $ 210,543 $ - $ 97,000 97,000$ $ 180,000 $ -
Recreation Programs - Expenses - - 4,204 - - - - -
Total Expenditures -$ 180,000$ 214,747$ -$ 97,000$ 97,000$ 180,000$ -$
Net Increase (Decrease)150,274$ (180,000)$ (185,447)$ -$ (172,904)$ (95,250)$ (178,250)$ 1,750$
Ending Fund Balance 536,001$ 370,125$ 350,554$ 536,026$ 177,650$ 82,400$ (95,850)$ $ (94,100)
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 48
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
Capital Equipment
Replacement Fund
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance 173,990$ 501,610$ 361,946$ (512,826)$ 136,850$ 659,711$ 659,711$ $ 659,711
Revenue
Miscellaneous Revenue $ ‐ $ 1,727,040 $ ‐ $ 494,907 $ 494,907 $ ‐ $ ‐ $ ‐
Total Revenue ‐$ 1,727,040$ ‐$ 494,907$ 494,907$ ‐$ ‐$ ‐$
Expenditures
Town Manager Capital Replacement ‐$ ‐$ ‐$ ‐$ ‐$ 2,250,000$ ‐$ ‐$
Police Capital Replacement 22,220 185,000 175,288 ‐ ‐ ‐ ‐ ‐
Principle ‐ Lease Pmt 88,206 ‐ ‐ ‐ ‐ ‐‐‐
Interest ‐ Lease Pmt 3,246 ‐ ‐ ‐ ‐ ‐‐‐
EMS Capital Replacement ‐ 30,500 350,743 167,500 167,500 121,000 ‐ ‐
Fire Capital Replacement 90,071 321,540 61,639 52,000 52,000 6,500 204,631 130,500
Streets Capital Replacement ‐ ‐ ‐ ‐ ‐ ‐‐‐
Parks Capital Replacement 122,643 196,000 186,224 ‐ ‐ 167,500 142,500 149,000
Recreation Capital Replacement 28,297 44,000 36,249 ‐ ‐ 147,217 143,284 276,108
Community Development Capital Replacem ‐ ‐ ‐ ‐ ‐ 52,000 ‐
IT Capital Expenses (Items over 5K)‐ ‐ ‐ ‐ ‐ ‐ ‐‐
Facilities Capital Replacement ‐ 50,000 64,629 ‐ ‐ ‐ ‐ ‐
Total Expenditures 354,683$ 827,040$ 874,772$ 219,500$ 219,500$ 2,744,217$ 490,415$ 555,608$
Other Sources (Uses)
Debt Proceeds $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐
Transfer from Tax Notes ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Transfer In 542,639 1,727,040 ‐ 494,907 247,454 2,744,217 490,415 555,608
Total Other Sources (Uses)542,639$ 1,727,040$ ‐$ 494,907$ 247,454$ 2,744,217$ 490,415$ 555,608$
Net Increase (Decrease) $ 187,956 $ 2,627,040 $ (874,772) $ 770,314 $ 522,861 $ ‐ $ ‐ $ ‐
Ending Fund Balance $ 361,946 $ 3,128,650 $ (512,826) $ 257,488 $ 659,711 $ 659,711 $ 659,711 $ 659,711
All expenses in the Capital Equipment Replacement Fund will be approved by Council prior to the purchase being authorized.
FY24 Adopted Budget 49
IS Capital Equipment
Replacement Fund
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance -$ (88,376)$ (88,376)$ 11,624$ 178,873$ 218,873$ 218,873$ $ 218,873
Revenue
Miscellaneous Revenue -$ -$ -$ -$ -$ -$ -$ -$
Total Revenue -$ -$ -$ -$ -$ -$ -$ -$
Expenditures
Police Capital Replacement -$ -$ -$ -$ -$ -$ -$ -$
EMS Capital Replacement - - - - - - - -
Fire Capital Replacement - - - - - - - -
Parks Capital Replacement - - - - - - - -
Recreation Capital Replacement - - - - - - - -
Community Development Capital Replacem - - - - - - - -
Small Equipment 17,249 - 450 - - - - -
Hardware (Items under 5K)- - 10,314 - - - - -
IS Capital Expenses (Items over 5K)71,127 100,000 - - 60,000 50,000 100,000 100,000
Facilities Capital Replacement - - - - - - --
Total Expenditures 88,376$ 100,000$ 10,764$ -$ 60,000$ 50,000$ 100,000$ 100,000$
Other Sources (Uses)
Debt Proceeds $ - $ - $ - $ - $ - $ - $ - $ -
Transfer from Tax Notes - - - - - - - -
Transfer In - 200,000 - - 100,000 50,000 100,000 100,000
Total Other Sources (Uses)-$ 200,000$ -$ -$ 100,000$ 50,000$ 100,000$ 100,000$
Net Increase (Decrease)(88,376)$ 100,000$ (10,764)$ -$ 40,000$ -$ -$ -$
Ending Fund Balance $ (88,376) $ 11,624 $ (99,140) $ 11,624 $ 218,873 $ 218,873 $ 218,873 $ 218,873
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 50
TIRZ#1 Fund FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance (354,812)$ (399,802)$ (327,716)$ (266,829)$ (266,168)$ (98,737)$ 2,967$ $ 105,766
Revenue
Property Tax $ 124,872 $ 79,744 $ - $ - $ 79,744 $ 79,744 $ 81,339 $ 82,966
Sales Tax - 28,050 - 79,744 28,611 81,339 82,966 84,625
Miscellaneous Revenue - - 13,190 - -
Total Revenue 124,872$ 107,794$ 13,190$ 79,744$ 108,355$ 161,083$ 164,305$ 167,591$
Expenses
Professional Outside Services $ - $ 3,000 $ 1,000 $ - $ 3,000 $ 3,000 $ 4,000 $ 4,000
Incentive Programs 127,929 37,728 41,935 3,000 37,924 56,379 57,507 58,657
Total Expenditures 127,929$ 40,728$ 42,935$ 3,000$ 40,924$ 59,379$ 61,507$ 62,657$
Total Other Sources (Uses)-$ -$ -$ -$ -$ -$ -$ -$
Other Sources (Uses)
Debt Proceeds $ - $ - $ - $ - $ - $ - $ - $ -
Transfer from Tax Notes - - - - - - - -
Transfer In 30,153 - 91,293 100,000 100,000 - - -
Net Increase (Decrease)27,096$ 67,066$ 61,548$ 176,744$ 167,431$ 101,704$ 102,798$ 104,934$
Ending Fund Balance (327,716)$ (332,736)$ (266,168)$ (90,085)$ (98,737)$ 2,967$ 105,766$ 210,700$
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 51
Debt Service Fund FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance 706,640$ 535,364$ 423,426$ 393,054$ 107,970$ 165,869$ 103,149$ $ 3,041,509
Revenue
Property Taxes $ 2,411,195 $ 2,523,357 $ 2,532,976 -$ 2,568,120$ 2,619,482$ 5,675,736$ 1,880,574$
Property Taxes/Delinquent 4,078 2,000 (2,738) - 5,354 2,000 2,000 2,000
Property Taxes/Penalty & Interest 4,699 4,500 6,641 2,568,120 10,193 4,500 4,500 4,500
Intergovernmental Transfer EDC - - - - - ---
Interest Income 740 2,500 8,756 2,000 28,927 2,500 2,500 2,500
Miscellaneous Revenue 14,292 - 226 - -
Total Revenue 2,435,004$ 2,532,357$ 2,545,861$ 2,570,120$ 2,612,594$ 2,628,482$ 5,684,736$ 1,889,574$
Expenditures
Principal Payments $ 2,068,000 $ 2,408,000 $ 2,138,000 2,173,000$ 2,173,000$ $ 2,140,000 $ 2,285,000 1,490,000$
Interest Payments 473,755 645,527 546,123 575,713 575,713 745,220 656,140 591,199
Paying Agent Fees - 7,500 - 7,500 7,500 7,500 7,500 7,500
Bond/CO Issuance cost - - - - - ---
Total Expenditures 2,541,755$ 3,061,027$ 2,684,123$ 2,756,213$ 2,756,213$ 2,892,720$ 2,948,640$ 2,088,699$
Other Sources (Uses)
Bond Proceeds $ - $ - $ - $ - $ - $- $- $ -
Bond Proceeds- Premium - - - - - - --
Refund Cost - - - - - - --
Transfer In- General Fund - - - - - - --
Transfer In-EDC 4B - 200,257 - - 201,518 201,518 202,263 202,463
Transfer In- Street Maintenance Sales - - - - - ---
Transfer In- Storm Drainage - - - - - - - -
Transfer In - Capital Projects - - - - - ---
Transfer In - CCPD - - - - - - - -
Transfer In - sub-total - 200,257 - - 201,518 201,518 202,263 202,463
Transfer Out (176,463) - (177,194) - - - - -
Total Other Sources (Uses)(176,463)$ 200,257$ (177,194)$ -$ 201,518$ 201,518$ 202,263$ 202,463$
Net Increase (Decrease)(283,214)$ (328,413)$ (315,456)$ (186,093)$ 57,899$ (62,720)$ 2,938,360$ 3,338$
Ending Fund Balance $ 423,426 $ 206,951 $ 107,970 $ 206,961 $ 165,869 $ 103,149 $ 3,041,509 $ 3,044,847
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 52
Capital Projects
Fund
FY 2021
ACTUAL
FY 2022
AMENDED
FY 2022
ACTUAL
FY 2023
AMENDED
BUDGET
FY 2023
ESTIMATE
FY 2024
PROPOSED
FY 2025
PROJECTED
FY 2026
PROJECTED
Beginning Fund Balance 1,984,646$ 1,422,604$ 6,199,646$ 6,067,420$ 4,952,458$ (912,745)$ (7,597,345)$ $ (11,566,537)
Revenue
Contributions/Grants $ - $ - $ - -$ -$ $- $- $-
Interest Revenue 7,015 1,000 62,538 - 139,239 20,000 10,000 1,000
Miscellaneous Revenue - - - 20,000 84,424 20,400 20,808 21,224
Intergovernmental Revenue - - - - - - - -
Prior Year Adjustment - - - - - - - -
Total Revenue 7,015$ 1,000$ 62,538$ 20,000$ 223,662$ 40,400$ 30,808$ 22,224$
Expenditures
Professional Services $ 13,343 $ - $ 3,521 $ - $ - $- $- $-
Bond Issuance Costs 98,386 - - - - - - -
Capital Expenses 759,527 2,475,000 929,535 - 5,025,000 6,525,000 3,800,000 11,000,000
Engineering - 200,000 125,794 - 200,000 200,000 200,000 200,000
Capital Expenses - 227,060 - -
Capital Expenses 23,450 - - - 863,866 - - -
Total Expenditures 894,706$ 2,675,000$ 1,285,910$ -$ 6,088,866$ 6,725,000$ 4,000,000$ 11,200,000$
Other Sources (Uses)
Debt Proceeds $ 4,305,000 $ - $ - $ - $ - $- $- $-
Bond Premium 297,691 - - - - - - -
Transfer In 500,000 - - - - - - -
Transfer Out - - (23,816) - - - - -
Total Other Sources (Uses)5,102,691$ -$ (23,816)$ -$ -$ -$ -$ -$
Net Increase (Decrease)4,215,000$ (2,674,000)$ (1,247,188)$ 20,000$ (5,865,203)$ (6,684,600)$ (3,969,192)$ (11,177,776)$
Ending Fund Balance $ 6,199,646 $ (1,251,396) $ 4,952,458 $ 6,087,420 $ (912,745) $ (7,597,345) $ (11,566,537) $ (22,744,313)
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 53
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
APPENDIX
Proposed Projects
FY24 Adopted Budget 54
Scheduled to coincide with MUD projectYearBegins Description Drainage Streets Sidewalks/ Pathways TC PoolParks/Fields TC Park Town Hall Funding SourceComments*FY2024Inverness Storm System Improvement$1,500,000 ARPA This project is slated to be completed with the MUD's project for the same area.*FY2024Inverness Street replacementForest Hill to Indian Creek$1,500,000Current BondThis project is slated to be completed with the MUD's project for the same area.FY2024TC Park Entrance$800,000Current Bond/CIP CashThis will be for a new gate system coming into the park, updating the guard shack, updating current restrooms and adding better parking areas.FY2024Comprehensive Plan ‐ Town$100,000General Fund ‐ Fund BalanceFY2024Parks Master Plan$120,000General Fund ‐ Fund BalanceThe last approved master plan was completed in 2008. This will update that plan and give the Parks and Rec. Dept. a blue print of what the priorities are for the park system.FY2024Pickleball Courts$1,300,000GF Fund Balance/Bond Funds/Parkland Dedication/HOTThe Town has approved $330,000 from Parkland dedication funding. The additional funding will come from GF balance. $500,000 for the first part of the build project.FY2024Town Hall Entrance Covering$100,000General Fund ‐ Fund BalanceThis will provide a cover for the front entrance to Town Hall to protect visitors from the sun and rain. Additionally this covered area will add a new posting board for council agendas. FY2024Town Hall Rear Patio Covering$40,000General Fund ‐ Fund BalanceRear break area cover. FY2024Town Hall: Police Parking Lot$275,000General Fund ‐ Fund BalanceCovered area for Patrol Units and Lock up. This will provide covered parking for 16 parking spaces and a covered area off the building by the holding cell door.FY2024Fire Department Portable Radios$100,000General Fund ‐ Fund BalanceReplacement of the Motorola 6000 portable radios with new 8000. FY2024Police Department ‐ Car Camera Systems$120,000General Fund ‐ Fund BalancePatrol Unit Camera system replacements: This funding will replace the old camera systems with the new Motorola M500 systems. The currents systems are 10 years old and outdated. Cost is for 8 camera systems installed.FY2024Payment Kiosk at Town Hall$50,000Fund Balance/ARPA/CARESThis is a payment kiosk for the parking lot of Town Hall, it would allow citation payments and possibly Parks & Rec membership payments and water utility payments. The City of Keller utilizes one of these so that they have a solution for citation payments in Town since they also outsource their court office to Colleyville. It is basically like a banks ATM but is used for accepting payments instead of dispening funds.FY2024School Zone Flashers$25,000Fund BalanceSchool Zone flashers near high school crossing walkFY2024IT Improvements$50,000Fund Balance Improvements/Upgrades recommended by NetGenius, once they have evaluated all of our equipment.FY2024Street Lights ‐ TC & Bobcat ‐ Bobcat & Parkview ‐ School exits ‐ Marshall Creek$2,000,000FY2024 Hogan's Glen Drainage $150,000General Fund ‐ Fund Balance ‐ Storm DrainageTrophy Club Dr/Bobcat: This project is partially funded by Denton County with a $3,000,000 grant and the Town will fund the balance. (est. $3,000,000.). For a total project cost estimate $6 million.FY2024 Roundabout (Trophy Club Drive/Bobcat Blvd)$6,000,000Grant Funds ($3M)/Future CO Bond Funds ($3M)Trophy Club Dr/Bobcat: This project is partially funded by Denton County with a $3,000,000 grant and the Town will fund the balance. (est. $3,000,000.). For a total project cost estimate $6 million.FY2025TC Park improvements$4‐5 millionFuture CO BondsThis will enhance the park for future recreational activities that will be part of the park master plan and also help increase the attendance at the park from the activities. Some of this could be expanded ATV courses, adding more bike/hiking trails, possible camp sites, bridges on trails,etc. It will also update current restroom facilities and picnic sites to be more inviting. This list could change depending on the results of the Park Master Plan.*FY2025TC Baseball Fields $2‐4 millionFuture CO Bond/HOTThis will replace some current fencing that is not up to standards and add turf to the infields of the ballfields.*FY2025Creekmere Dr. Street ReplacementAll of Creekmere Dr. $1,500,000Future CO BondsThis project is slated to be completed with the MUD's project for the same area.*FY2026Forrest Hill Street ReplacementIndian Creek to Fresh Meadow Ct.$1,500,000Future CO BondsThis project is slated to be completed with the MUD's project for the same area.*FY2026Greenbriar Ct. Indian Creek to end of Ct.$500,000Future CO BondsThis project is slated to be completed with the MUD's project for the same area.*FY2026Timberline Dr.$1,500,000Future CO BondsThis project is slated to be completed with the MUD's project for the same area.FY2027Oakmont Drive$3,000,000Future CO BondsThis project is slated to be completed with the MUD's project for the same area.FY2027Trophy Club Dr. $2,000,000Future CO BondsFY2028Palmetto$550,000Future CO BondsFY2028Roaring Creek Court $215,000Future CO BondsFY2028Woodlands Court $400,000Future CO BondsFY2028Paint Rock Court$250,000Future CO BondsFY2028Winding Creek Court$250,000Future CO BondsFY2028Durango and Parkview Area $150,000Future CO BondsFY2028Turnberry and Highlands Area$75,000Future CO BondsFY2028Town Hall Roof$450,000General Fund ‐ Fund BalanceTypical life expectancy +20 years, with routine annual maintenanceFY2028Town Hall RTUs (roof top units) three (3)$235,000General Fund ‐ Fund BalanceTypical life expectancy +15 years, with annual quarterly maintenance. Blower motors have been replaced on all 3 Town Hall RTUsFY2028Splash Pad Resurfacing$50,000General Fund ‐ Fund BalanceFY2028Main Pool HeatersGeneral Fund ‐ Fund BalanceFY2028Main Pool Diving BoardGeneral Fund ‐ Fund BalanceFY2028Council Chambers remodel$120,000General Fund ‐ Fund BalanceMove walls behind Staff seating on both sides of podium, install lighting for council members to push when they would like to speak from dais.FY2028Town Hall and PD Flooring/Carpet$175,000General Fund ‐ Fund BalanceTypical life expectancy 8‐12 years5 Year Capital Improvement Program ‐ FY2024 ‐ FY2028FY24 Adopted Budget55
FY2028Town Hall Paint Interior/Exterior$120,000General Fund ‐ Fund Balance Every 5 yearsFY2028Town Hall/PD add Gas Tankless Water Heaters$75,000General Fund ‐ Fund Balance Currently water heaters are electric. Tankless (gas) will be more efficient in the long run.FY2028Streets and Parks Shop Remodel$95,000General Fund ‐ Fund BalanceOffice space is not utilized. Remodel (including demo) and adding a second floor for storage. Project would add +900 sqft of storage.FY2028Streets/Parks add Storage Building 20x40$130,000General Fund ‐ Fund BalanceNeeded for streets and parks depatment. Covered storage for equipment, materials, etc.FY2028Upgrade Town Crosswalk Flashers to 5g$200,000General Fund ‐ Fund BalanceCrosswalk software and hardware will need to be upgraded for better communication throughout town.FY2028Town Hall/PD Upgrade Card Readers $150,000General Fund ‐ Fund BalanceCard readers are 5 years old and need to be upgraded to the new software and elctronic key cardsTotals 1,650,000$ 21,165,000$ 250,000$ 50,000$ 1,420,000$ 800,000$ 2,585,000$ FY24 Adopted Budget56
2023 Tax Rate Calculation Notice
Taxing Unit Name: Town of Trophy Club
Attached are the following documents:
No New Revenue and Voter Approval Tax Rate Worksheets
Notice of Tax Rates (required to be posted on taxing unit website)
Approving Rates: Section 8 on worksheet shows the following rates
No New Revenue Rate 0.379140
Voter Approval Rate 0.415469
Di Minimis Rate (if applicable) 0.413306
Please review these documents carefully and notify our office of any changes that need to be made . If any
changes are made, our office will send out new documents including the revisions . Once you are satisfied that
the calculation is correct, please sign this document stating that you approve the calculat ion worksheet that is
attached to this document .
Proposed M&O 0.315670
Proposed l&S 0.099799
Proposed Total Rate 0.415469
(Maintenance & Operation Rate)
(Interest & Sinking or Debt Rate)
(proposed l&S rate must match line 48 on worksheet)
As a representative of Town of Trophy Club I approve the Tax Rate Calculation and have provided the
proposed tax rate for the taxing entity listed above .
April Duvall
Printed name
08/07/2023
Date
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 57
2023 Tax Rate Calculation Worksheet Form 50-856
Taxing Units Other Than School Districts or Water Districts
TOWN OF TROPHY CLUB
Tax ing Unit Name Phone (area code and number)
Tax ing Unit's Address , City, State, ZIP Code Taxing Unit's Website Address
GENERAL INFORMATION : Ta x Code Section 26.04(c) requires an officer or emp loyee designated by the governi ng body to calcu late the no-new-revenue (NNR) tax rate and
voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated . The calculation process starts after the chief appraiser
delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee sha ll certify that the officer or
employee has accurately calculated the tax rates and used values shown for the certified appra isa l ro ll or certified est imate. The officer or employee submits the rates to the
governing body by Aug . 7 or as soon thereafter as practicable .
School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form
50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.
Water districts as defined under Water Co de Section 49 .001 (1) do not use th is form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for
Low Tax Rate and Developing Districts or Compt roll er Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet.
The Comptro ller 's office prov ides this worksheet to assist taxing units in determin ing tax rates. The information provided in this worksheet is offered as technical assistance and not
legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption .
SECTION 1: No-New-Revenue Tax Rate
The NNR tax rate enables the public to eva luate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount
of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisa l values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rate s ca lcu lated for each type of tax the county levies .
While uncommon, it is possible for a taxing unit to prov ide an exemption for only maintenance and operations taxes . In this case, the taxing unit w ill need to calculate the NNR tax
rate separately for the maintenance and operations tax and the debt tax, then add the two com ponents together.
Une C . _ No-N&Yrftevenue Tax Rate Work$heet ' ·'
1. 2022 total taxable value. Enter the amount of 2022 taxable value on the 2022 tax roll today. Include any adjustments since last year 's certification;
exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property va lue subject
to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceil-
ings (will deduct in Line 2) and the captured value for tax increme nt financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1
2. 2022 tax ceilings. Counties , cities and junior college districts. Enter 2022 total taxab le value of homesteads with tax cei lings. These include the
ho mesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2022
or a prior year for homeowners age 65 or older or disabled, use this step.'
3. Preliminary 2022 adjusted taxable value. Subtract Line 2 from Line 1.
4. 2022 total adopted tax rate .
5. 2022 taxable value lost because court appeals of ARB decisions reduced 2022 appraised value.
A. Original 2022 ARB values: ............................................................................ $ 32 ,734,000
B. 2022 values resulting from final court decisions: .. ··················································
_ $ 26,150,000
C. 2022 value loss. Subtract B from A.'
6 . 2022 taxable value subject to an appeal under Chapter 42, as of July 25 .
A. 2022 ARB certified value : ................................................................... ·········
$ 91,056,812
B. 2022 disputed value: ................................................................................. -$
17 ,480 ,663
C. 2022 undisputed value . Subtract B from A.•
7. 2022 Chapter 42 related adjusted values. Add Line SC and Line 6C.
'Tex. Ta x Cod e §26 .012 (14)
'Tex. Ta x Code §26 .012(14)
'Te x. Tax Code §26.012(131
•Te x.Ta x Cod e §26 .012(13)
· .. .. Amount/Rate
$ 2,596 ,951,514
$ 479 ,877 ,596
$ 2,117,073,918
$ 0.434799 /$100
S 6,584,000
$ 73,576,149
$ 80 ,160 ,149
Form developed by: Texas Comptroller of Public Accounts , Property Tax Assistance Division For additional copies, visit : comptroller,texas.gov/taxes/property-tax
50 -856 • 6-23/10
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 58
2023 Tax Rate Calculation Worksheet-
Une\, ._,. ;t~*.,~.,-!_\;; -~ ·'·, r··, ·. , •• 1;::.' No-N..ilevenue Tu Rate Worlcsheet _; ;' :. ..
8. 2022 taxable value, adjusted for actual and potential court-ordered adjustments . Add Line 3 and Line 7.
9. 2022 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2022 . Enter the 20 22 value of property in deann exed
territory.•
10. 2022 taxable value lost because property first qualified for an exempt ion in 2023 . If the taxing uni t increased an original exemption, use
the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to Freeport, goods-
in-transit, temporary dis aster exemptions . Note that lowering the amount or percentage of an existing exemption in 2023 does not create a new
exemption or reduce ta xable va lue.
A. Absolute exempt ions. Use 2022 market va lue: ......................................•....•. ····•·······
$ 23 ,845
B. Partial exemptions . 2023 exemption amount or 2023 percentage exempt io n 2,685 ,808
times 2022 value : ..................................................................... , ................ +$
C. Value loss . Add A and B.'
11 . 2022 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1 ), timber appraisal, recreational/scenic
appraisal or public access airport special appraisal in 2023. Use only properties that qualified in 2023 fo r the fi rst t ime ; do not use proper-
ties that qualified in 2022 .
2022 market value : ................................................................................... 0 A. $
2023 product ivity or special appraised value : ....... 0 B. ················································ -$
C. Value loss. Subtract B from A. '
12 . Total adjustments for lost value. Add Lines 9, 1 OC and 11 C.
13 . 2022 captured value of property in a TIF. Enter the total value of 2022 captured appraised value of pr operty taxable by a t axing unit in a ta x
increment financi ng zone for which 2022 taxes were deposited in to the tax increment fund . 'If the ta xing unit has no captured apprai sed value
in line 18D, enter 0.
14. 2022 total value . Subtract Line 12 and Line 13 from Line 8.
15. Adjusted 2022 total levy. Multip ly Line 4 by Line 14 and divide by $100.
16. Taxes refunded for years preceding tax year 2022 . Enter t he amount of taxes refunde d by the ta xing unit for tax yea rs preceding tax year
2022. Types of refu nds include co urt decisions, Tax Code Sect ion 25 .25(b) and (c) correctio ns an d Tax Code Sec tio n 31.11 payment err ors . Do not
in clude refunds for ta x year 2022 . This line app lies only to tax years preced ing tax year 2022 .'
17. Adjusted 2022 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10
18. Total 2023 taxable value on the 2023 certified appra isal roll today. This value in cludes on ly certified values or cert ified estimate of values
and inc ludes the total taxable va lue of homesteads with tax cei lin gs (will deduct in Line 20). These homesteads inc lude homeowners age 65 or
older or disa bled . 11
A. Certified values : ...................................................................................... $
3,001 ,391 .615
B. Counties: Include railroad ro ll ing stock values certified by the Comptroll er's office: ................... ... +S
C. Pollution control and energy storage system exemption : Ded uct the value of property exempted 0 for the current tax year for the first time as pollution contro l or energy st orage system property: ........... -$
D. Tax increment financing : Deduct the 2023 captured apprais ed va lue of property taxable by a ta xing
uni t in a tax increme nt financi ng zone for wh ich t he 202 3 taxes will be depos ite d into t he tax increment 18 ,848,904 fund . Do not include any new property value that will be inclu ded in Line 23 be low. 12 •••••.••..• ........ - $
E. Total 2023 value. Add A an d B, then subtract C and D.
'Tex. Tax Cod e §26.012 (1 S)
'Te x.Tax Cod e §26 .012 (1S)
'Te x. Tax Cod e §26.012 (1 S)
•Tex.Tax Code §2 6.0 3(c)
•Tex.Tax Code §26.0 12(1 3)
"Tex. Tax Code §26.0 12(13 )
"Tex. Ta x Cod e §26.0 12, 26.04 (c ·2 )
"Tex. Tax Code §26.0 J(c)
For addit io nal copies, visi t: comptroller.texas .gov/taxes/property-tax
FormS0-856
. · ,fiAniount/Rate
$ 2,197 ,234 ,067
0
$
$ 2,709 ,653
0
$
$ 2,709 ,653
$ 26 ,659 ,168
$ 2,167 ,865,246
$ 9,425 ,856
$ 17,412
S 9,443 ,268
$ 2,982 ,542 ,711
Page 2
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 59
FormS0-856
Une , ,•,, .:~iJf::,,: ;, ,;~, ,.,.;., ;,:. No-New-Revenue Tax Rate Worksheet _. '; ,<.-Amount/Rate ,. . ; .' ·~ ·. ,• ' ' ·•··· ., .,. '
19 . Total value of propert ies under protest or not included on cert ified app raisal roll . 13
A. 2023 taxable value of propert ies under protest. The chief appraiser certifies a list of properties st ill
under ARB protest. The list shows the appraisal district's value and the taxpayer 's claimed value, if any,
or an est imate of the value if the taxpayer wins . For each of the prope rties under protest, use the lowest S 26 ,701 ,130 of these values . Enter the total value under protest."· ...................................................
B. 202 3 value of properties not under protest or included on certified appraisal roll. The chief
appraiser gives tax ing units a list of those ta xable properties that the ch ief appraiser knows about but
are not included in the appraisal roll certification . These properties also are not on the list of properties
that are still under protest. On t his list of properties, the chief appra iser includes the market value ,
appraised value and exemptions for the preceding year and a reasonable estimate of the market value,
apprai sed value and exemptions for the current year. Use the lower mark et, appraised or taxable value + S 21 ,735 (as appropriat e}. Enter the total value of prope rty not on the certified roll. 15 ••••••••••••••••••••••••••••••
C. Total value under protest or not cert ified . Add A and B. S 26 ,722 ,865
20. 2023 tax ce iling s. Counti es, cities and junior colleges enter 2023 total taxable value of home steads with tax ce ilings. These include t he home -
steads of homeowners age 65 or older or disabled . Other taxing units enter 0. If your ta xing unit adopted the tax ce iling provi sion in 2022 or a
pr ior year for homeowners age 65 or older or disab led, use th is step ." S 507 ,819 ,477
21. 2023 total taxable value . Add Lines 18E and 19C. Subtra ct Line 20 . 17 S 2,501 .446 ,099
22 . Total 2023 taxable value of prope rti es in terr it ory annexed aft er Jan. 1, 2022 . Include both rea l and pe rsonal prop erty. Ente r t he 202 3
value of property in ter ritory annexed. 18 s 0
23. To tal 2023 taxable value of new improvements and new personal property located in new improvemen ts. New means the item was
not on the appraisal roll in 2022 . An improvement is a building, structure , fixture or fence erected on or affi xed to land. New addit ions to exist-
ing improvements may be included if the appraised value can be determined . New persona l property in a new improvement must have been
brought into the ta xing un it after Jan . 1, 2022 and be located in a new improvement. New improvements do include property on which a tax
abatement agreement has expired for 2023 . 19 s 10,743 ,161
24 . Total adj ustments to the 2023 ta xable value. Add Lines 22 and 23 . s 10 ,743 ,161
25 . Adjusted 2023 ta xable value . Subtract Line 24 from Line 21 . $ 2,490,702,938
26. 2023 NNR tax rate. Div ide Line 17 by Line 25 and multiply by $100 . 20 S 0.379 140 /$100
27 . COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2023 county NNR ta x rate ." s $100
SECTION 2: Voter-Approval Tax Rate
The voter-approval ta x rate is the highest tax rate that a taxing unit may adopt wit hout holding an election to seek voter approval of t he rate . The voter-approval tax rate is split
into two se parate rat es:
1. Ma intenance and Operation s (M&O} Tax Rate : The M&O portion is the tax rate that is needed to rai se the same amount of ta xes that t he ta xing unit levied in the prior yea r
plus the applicab le percentage allowed by law. This rate accounts for such things as sa laries , utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing un it's debt payments in t he com ing year. This rate accounts for pr incipal and interest on bonds
and other debt secured by property tax revenue .
The vo ter-approval tax rate for a county is the sum of the voter-approva l tax rates calculated for each type of ta x the county levies . In most case s t he vote r-approval ta x rate
exceeds the no-new-revenue ta x rate , but occasionally decreases in a taxing un it's debt service wi ll cause the NNR tax rate to be high er than the voter-approval tax rate.
Une roval Tax Rate Worksheet
28 . 2022 M&O tax rate . Enter the 2022 M&O tax rate .
29 . 2022 taxable value, adj usted for actual and potent ial court-orde red adjustment s. Enter the amount in Li ne 8 of the No -New-Revenu e Tax
Rate Worksheet.
"Tex. Tax Code §2 6.0l(c) an d {d)
"Tex. Tax Code §2 6.01 {c)
"Te x. Tax Code §26.0l {d)
"Tex. Tax Cod e §2 6.012(6)1 B)
"Tex. Tax Cod e §26.01 2(6)
"Tex. Tax Cod e §26.012(17)
"Tex. Tax Code §26.0 12(17)
~Tex.Tax Code §26.04{c)
" Tex. Tax Cod e §2 6.04 (dl
For addit iona l cop ies, visi t: comp troller.texas .gov/taxes /property-tax
S 0.335000
$ 2,197 ,234 ,06 7
/$1 00
Page 3
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 60
I Districts orWa=e_r D:::ci:.:.t,.,_r'-'ic=---------------------F-o~riim~s..,o_-8=56
Une • Voter~~pproval Tax Rate Worksheet
30 . Total 2022 M&O levy. Mu ltip ly Line 28 by Line 29 and divide by $100
31 . Adjusted 2022 levy for calculat ing NNR M&O rate.
A. M&O taxes refunded for years preceding tax year 2022. Enter the amount of M&O taxes
refunded in the prece ding year for taxes befo re that year. Types of refunds inc lude court deci sions,
Tax Code Section 25 .25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
B.
C.
include refunds for tax year 2022. This line applies only to tax years preceding tax year 2022 ...........•...
2022 taxes in TIF. Enter the amount of taxes pa id into the tax increment fund for a reinvest ment
zone as agreed by the taxing unit. If the taxing unit has no 2023 captured appraised value in
Line 18D, enter 0 ...................................................................................... .
2022 transferred function. If discontinuing all of a department, function or activity and
transferring it to another taxing unit by written contract, enter the amount spent by the taxing
unit discontinuing the function in the 12 months preceding the month of th is calcu lation . If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
13 ,119 +$ ______ _
-$ 63 ,144
-------
fu ll fisca l year in which the taxing unit operated the function. The taxing unit discontinuing the function
wil l subtract this amou nt in D be low. The taxing unit receiving the function wi ll add this amount in
D below. Other taxing units enter 0 .................................................................... . +/-$ 0
D. 2022 M&O levy adjustments . Subtract B from A. For ta xing unit with C, subtract if
discont in uing function and add if receiving function .................................................... .
E. Add Line 30 to 31 D.
32 . Adjusted 2023 taxable value. Enter th e amount in Line 25 of the No -New-Revenue Tax Rate Worksheet.
33. 2023 NNR M&O rate (unadjusted). Divide Line 31 Eby Line 32 and multiply by $ 100.
34. Rate adjustment for state criminal justice mandate. 23
If not applicable or less than zero, enter 0.
A.
B.
2023 state criminal justice mandate. Enter the amount spent by a cou nty in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in co unty-pa id facilities after they
have been sentenced . Do not include any state re imbu rsement received by the co unty for the same purpose.
2022 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months pr ovi ding for the maintenance and ope ra tion cost of keeping inmates in
county-paid faci lities after they have been sentenced. Do not include any state reimbursement received
by the county for the same purpose . Enter zero if this is the first time the man date applies ................ .
C. Subtrac t B from A and divide by Line 32 and multiply by$ 100 ........................................... .
D. Ente r the rate calculated in C. If not applicable, enter 0.
35 . Rate adjustment for indigent health care expenditures."
If not applicable or less than zero, enter 0 .
-------
$ -50 ,0 25
0 $ ______ _
0 -$ ______ _
s _0 ____ ~/$100
A. 2023 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the
maintenance and operation cost of providing indigent health care for the per io d begi nning on
July l , 2022 and ending on June 30, 2023 , less any state assistance received for the same purpose. . . . . • . . . $ _0 _____ _
B. 2022 indigent health care expenditures. Enter the amount paid by a taxing unit providing for
the maintenance and operation cost of providing indigent health care for the period beginning
on July l, 2021 and ending on June 30, 2022 , less any state assistance rece ived
for the same purpose .................................................................................. .
C. Subtract B from A and divide by Line 32 and mu ltip ly by S 100 ........•.....•.....•...............•.......
D. Enter the rate calculated in C. If not applicable, enter 0.
n [Reserved for expansion]
u Tex . Tax Code §26.044
1' Tex. Ta x Code §26.0441
0 -$ ______ _
s_0 ____ _,1s1 00
For additional copies , visit: comptroller.texas.gov/taxes/property-tax
$ 7 ,360 ,734
$ 7 ,310 ,709
$ 2 ,490 ,702 ,938
$ 0.293519 /$100
s _0 _____ ,s ,oo
s _0 ____ _,s100
Page4
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 61
2023 Tax Rate Calculation Worksheet -Taxing Units Other Than School Districts or Water-O~is~t~ric=ts~------------------~F=or~m~S~0~-8~5~6-
Une '.?•\•'. ;· ,, Voter•ADDroval Tax Rate Worksheet
36. Rate adjustment for county indigent defense compensation . 21
If not applicable or less than zero, enter 0.
A. 2023 indigent defense compensation expenditures . Enter the amount pa id by a county to provide
appointed counsel for ind igent indiv iduals and fund the operations of a public defender 's office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2022 and ending on 0
June 30, 2023 , less any state grants received by the county for the same purpose .......................... s
B. 2022 indigent defense compensation expend itures . Enter t he amount pa id by a county to prov ide
appointed counsel for indigent individuals and fund the operations of a public defender 's office under
Article 26.044 , Code of Criminal Procedure for the period beginning on July 1, 2021 and ending on 0 June 30, 2022 , less any state grants rece ived by t he county for the same purpose .......................... $
C. Subtract B from A and divide by Line 32 and multiply by $100 ............................................ s 0 /$1 00
D. Mu ltiply B by 0.05 and divide by Lin e 32 and multiply by S 100 ............................................ s 0 /$1 00
E. Enter the lesser of C and D. If not applicable, enter 0.
37 . Rate adjustment for county hospital expenditures."
If not applicable or less than zero, enter O.
A. 2023 eligible county hospital expenditures . Enter the amount paid by the county or munic ipality
to maintain and operate an eligible county hospital for the period begin ning on July 1, 2022 and 0
ending on June 30, 2023 ............................................................................... s
B. 2022 eligible county hospital expenditures . Enter the amount paid by the county or municipality
to mainta in and operate an eligible county hospital for the period beginning on July 1, 2021 and 0
ending on June 30, 2022 .............................................................................•. $
C. Subtract B from A and divide by Line 32 and multip ly by $100 ............................................ s 0 /$1 00
D. Multiply B by 0.08 and divide by Line 32 and multiply by $100 ............................................ s 0 /$1 00
E. Enter the lesser of C and D, if appli cable. If not appl icab le, ente r 0.
38. Rate adjustment for defunding municipality. This adjustment only applies to a munic ipality that is cons idered to be a defundi ng munic ipal-
ity for the current tax year under Chapter 109, Local Government Code. Chapter 109, Lo cal Government Code only applies to municipal it ies wi th
a population of more than 250,000 and includes a wr itten determination by th e Office of the Governor. See Tax Code Section 26 .0444 for more
information .
A. Amount appropriated for public safety in 2022 . Enter the amount of money appropriated for public 0 safety in the budget adopted by the municipality for the preceding fiscal year ............................ $
B. Expenditures for publ ic safety in 2022. Enter the amount of money spent by the mun ic ipality for public 0 safety during the preceding fiscal year .................................................................. s
C. Subtract B from A and divide by Line 32 and multiply by $100 ....................•....•.....•....•....•. s 0 /$1 00
D. Enter the rate calculated in C. If not applicable, enter 0.
39. Adjusted 2023 NNR M&O rate . Add Lines 33 , 34D, 35D, 36E, and 37E . Subtract Line 38D .
40. Adjustment for 2022 sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent addi-
tional sales tax on M&O expenses in 2022 should complete this line . These entities will deduct the sales ta x gain rate for 2023 in Section 3. Other
ta xing units, enter zero .
A. Enter the amount of additional sales ta x collected and spent on M&O expen ses in 2022, if any.
Count ies must exclude any amount that was spent for economic development grants from the amou nt 0 of sales tax spent ...................................................................................... $
B. Divide Line 40A by Line 32 and mult iply by $100 .....................•......... ························· $ 0 /$1 00
C. Add Line 40B to Line 39 .
41. 2023 voter-approval M&O rate . Enter the rate as calculated by the appropriate scenario below.
Special Taxing Un it. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08 .
-or-
Other Taxing Unit . If the taxing unit does not qualify as a special taxing un it, mu lt iply Line 40C by 1.035 .
"Te x. Ta x Code §2 6.0442
M Tex. Ta x Code §26 .0443
For add it ional copies , visit: comptroller.texas .gov/taxes/property-tax
Amount/Rate
0
$ /$100
0 s /$100
0 s /$100
$ 0.293519 $100
$ 0 .293519 /$100
$ 0 .303792 /$1 00
Pa ge 5
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 62
e Cakulation Worksheet-Taxing Un its Other Than School Districts or Water Districts
Une '.';;•:iJ~ Voter-Approval Tax Rate Worksheet
041 . Disaster Line 41 (D41 ): 2023 voter-approval M&O rate for taxing unit affected by disaster declaration . If the ta xing un it is loc at ed in an
area declared a disaster area and at lea st one person is granted an exemption under Tax Co de Sect ion 11.35 for property located in t he ta xin g
un it, the governing body may di rect t he person calcula ting the voter-ap proval tax rate to calc ul ate in the manne r provided for a special ta xing
unit. The taxi ng unit shall continue to calculate the voter-approva l tax rate in th is manner until the earl ier of
1) the first year in wh ich total taxab le value on the cert ified appraisal ro ll exceeds the total taxable value of
the tax yea r in which t he disaster occurre d, or
2) the thir d tax year after the tax year in which the disaster occurred
If the taxi ng un it qualifi es under this scenari o, multiply Line 40C by 1.08 ." If the ta xing unit do es not qualify, do not compl ete
Disas ter Li ne 41 (Line D41 ).
42 . Total 2023 debt to be paid with property taxes and additional sales tax revenue . Debt mean s the interest and principa l that will be paid
on debts t hat:
(1 ) are paid by property ta xes,
(2) are secured by property taxes,
(3) are sche du led for payment ove r a period longer than one year, and
(4) are not classified in the tax ing uni t 's budget as M&O expen ses.
A. Debt also inc ludes contractua l payments to other taxing units that have incurre d debt s on beha lf of this taxing unit, if those debts
meet the four conditions above . Include only amounts tha t will be pa id from property tax revenue . Do not include appra isal district
bud ge t payments. If the gove rn ing body of a taxing uni t authorized or ag reed to aut horize a bond , warrant, certificate of obligation, or
other ev idence of in debtedness on or after Sept. 1, 202 1, verify if it meets the amen ded definition of deb t before including it her e. 28
Enter debt amount ..................................................•.....•..........•...............• $ 2 ,888,758
B. Subtract unencumbered fund amount used to re duce total debt. ................................•....• - $ 0
C. Subtract certified amount spent from sales tax to reduce debt (enter ze ro if no ne) ....•....•.......... -s 0
D. Subtract amount paid from other resourc es ..........•.....•....•............................•....•.... -$ 0
E. Adjusted debt. Subtract B, C and D fr om A.
43 . Certified 2022 excess debt collections . Enter the amou nt ce rtified by the collector. 29
44. Adjusted 2023 debt. Subtract Li ne 43 from Line 42E.
45 . 2023 anticipated collection rate.
A. Enter the 2023 antic ipated collection rate certified by the collector."' 100 .00
······•············ ················
B. Enter the 2022 actual collection rate ..........................••....•.....•.....•...... 100.07
····•············
C. En ter the 2021 actua l collection rate .................................................................... 99.50
D. En ter the 20 20 actual collection rate .................................................................... 98 .90
E. If the an t icipated collect ion rate in A is lowe r than actu al collec tio n rates in B, C and D, enter the lowest
co ll ect ion rate from B, C an d D. If the an t icipated rate in A is higher than at least one of the rates in the
prior three years, enter the rate from A. Note that the rate can be greater t han 100%."
46. 2023 debt adjusted for collections . Divide Line 44 by Line 45E .
47. 2023 total taxable value. Enter t he amou nt on Line 21 of t he No-New -Revenue Tax Rate Worksheet.
48 . 2023 debt rate . Divide Line 46 by Line 47 and mu ltiply by $100 .
49. 2023 voter-approval tax rate. Add Lines 41 and 48.
D49. Disaster Line 49 (D49): 2023 voter-approval tax rate for taxing unit affected by disaster declaration . Complete t his line if the ta xing
un it calc ulated the voter-approva l tax rate in th e mann er provided for a special tax ing unit on Line D41 .
Add Line D41 and 48.
"Te x. Tax Code §2 6.042 {a)
n Tex. Tax Code §26.0 12(7)
n Tex. Tax Code §26.012(10) and 26.04 {b)
•Tex .Tax Code §2 6.04 (b)
"Tex . Tax Cod e §§26.04 (h), {h-1) an d {h-2)
For additiona l copies , vis it: comptroller.texas.gov/taxes/property-tax
%
%
%
%
Fo rm 50-856
Amount/Rate
0 $ /$100
$ 2 ,888 ,758
S 392,330
$ 2 ,496 ,428
100.00
%
$ 2,496 ,428
$ 2,501 ,446,099
S 0.099799 /$100
S 0.403591 /$100
$ /$1 00
Page6
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 63
SO. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies . The total is the 2023 county voter-approval
tax rate .
Form50-856
Amount/Rate
0
s ____ ~1s100
SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes
Cities, counties and hospital distr icts may levy a sales tax specifica ll y to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales
tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue .
Th is section should only be completed by a county, city or hospital district that is requ ired to adjust its NNR ta x rate and /or voter -approval ta x rate because it adopted t he
addit ional sales tax.
Line : Additional Sales and Use Tax Worksheet Amount/Rate •':'.,-'
51 . Taxable Sales. For taxi ng units that adopted the sales ta x in November 2022 or May 2023, enter the Comptroller 's estimate of taxable sales for
the previous four quarters . 32 Estimates of taxable sales may be obta ined through the Comptroller 's Allocation Historical Summary we bpage .
Taxing units that adopted the sales tax before November 2022 , en ter 0. 0
$
52. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amou nt of esti-
mated sales tax revenue ."
Taxing units that adopted the sales tax in November 2022 or in May 2023 . Multiply the amount on Line 51 by the sales tax rate (.01,
.005 or .0025, as appl ic able) and multiply the result by .95 ."
-or-
Taxing units that adopted the sales tax before November 2022. Enter the sales tax revenue for the previous four quarters. Do not
multiply by .95 . 0
$
53 . 2023 total taxable value. Enter the amount from Line 21 of the No -New-Revenue Tax Rate Worksheet. 2,501 ,446 ,099 s
54 . Sales tax adjustment rate . Divide Line 52 by Line 53 and multiply by $100 . 0 s /$100
55 . 2023 NNR tax rate, unadjusted for sales tax." Enter the rate from Line 26 or 27 , as applicabl e, on the No -Ne w-Revenue Tax Rate Worksheet. 0.379 140 s /$100
56. 2023 NNR tax rate , adjusted for sales tax .
Taxing units that adopted the sales tax in November 2022 or in May 2023. Subtract Lin e 54 from Line 55 . Sk ip to Line 57 if you
adopted the additional sales tax before November 2022 . 0.379140 s /$1 00
57. 2023 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (d isaster) or Lin e SO (counties ) as applicable,
of the Voter-Approval Tax Rate Worksheet. 0.403591 s /$100
58 . 2023 voter-approval tax rate, adjusted for sales tax . Subtract Line 54 from Line 57 . 0.403591 s /$100
SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control
A taxing unit may raise its rate for M&O funds used to pay for a facility, dev ice or method for the con tr ol of air, water or land pollution . This includes any land, structure, building,
installation, excavation, mach inery, equipment or device that is used, constructed , acquired or installed wholly or partly to meet or exceed pollution control requirements. The
taxing un it's expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide
the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control.
Th is section shou ld only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution .
Une. '·.,'.~: Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet ,
59. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter t he amount certified in the determination letter
from TCEQ. 37 The tax ing unit shall provide its tax assessor-co ll ector with a copy of the letter. 38
60. 2023 total taxable value . Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.
61. Additional rate for pollution control . Div ide Li ne 59 by Line 60 and multiply by $100 .
62. 2023 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicab le): Line 49, Line D49
(disaster), Line SO (counties) or Line 58 (taxing units with the additional sales tax ).
•Tex.Tax Cod e §26.041 (d)
"Tex. Tax Code §26.041 (1)
k Te x. Tax Code §26.041(d )
»Te x.Ta x Code §26 .04 (c)
•Tex.Tax Code §26.04(<)
"Tex. Ta x Code §26.04S (d)
"Tex . Ta x Cod e §26.04S (I)
For additional cop ies, visit: comptroller.texas.gov/taxes/property-tax
Amount/Rate
0 s
S 2,501 ,446 ,099
0 s /$100
0.403591 s /$100
Page 7
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 64
2023Tax Rate Calculation Worksheet-Taxin Units Other Than School Districts or Water Districts FormS0-856
SECTION 5: Voter-Approval Tax Rate AdJustment for Unused Increment Rate
The unused incre ment rate is the ra te equa l to t he difference between the adopte d tax rate and voter-approval tax rate adjusted to remove th e unused incre ment rate for the pr ior
three years. 39 In a year where a ta xi ng unit adopts a rate by applyi ng any portion of the unused increment rate, the porti on of the unused in cre ment rate must be backed out of the
calculation for that year.
The differen ce between the adopted ta x rate and adjusted voter-approva l tax ra te is con si dered zero in the following scenar ios :
a tax year before 2020; '°
a tax yea r in wh ich the municipality is a defund ing mu nic ipality, as defined by Ta x Code Section 26 .0501 (a); 41 or
after Jan . 1, 2022 , a tax ye ar in which the comptro ll er determines that the county imp leme nted a budget reduction or rea ll ocation described by Local Governm ent Cod e
Section 120.002(a) with out the requi red voter approva l."
Indiv idual components can be negative, but the overa ll rate wou ld be the greater of zero or the calculated rate .
Th is sect ion sh ould only be completed by a taxi ng unit that does not meet the definition of a special taxing unit. 0
Une Unused Increment Rate Worksheet Amount/Rate
63 . Year 3 component. Subtract t he 2022 actua l tax rate and t he 2022 un used increment rate from the 2022 voter -app rova l tax rate .
A. Voter -approval t ax rate (Line 67) .......................•.....•.......................................•.. S 0.446677
B. Unused increm ent rate (Line 66) ........•....•...............•................•.....•....•.....•....•... S 0 .0 26763
C. Subt ract B from A .................................................................................... . S 0.419914
D. Adopted Tax Rate ..................•....•....•....•.....•................................•..........•.. S 0.434799
E. Subt ract D from C.. ................................................................................... . S -0.014665
64 . Year 2 component. Subtract the 202 1 actual tax rate and the 2021 unused increme nt rate from the 2021 voter-approva l tax rate .
A. Voter-approval tax rate (Line 67).......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s 0.471763
B. Unused increm ent rate (Line 66) .....................•..........................••....•.......... , ....•.
C. Subtract B from A .................................................................................... .
D. Adopte d Tax Rate .....•....•....•....•....•....•..........•................•...........................
E. Subtract D from C .................................................................................... ..
S 0 .020157
S 0.451606
S 0.445000
S 0 .006606
65. Year 1 component. Subtra ct the 2020 actual tax rate and the 2020 unused in cremen t rate from the 2020 voter-approval tax rate.
A. Voter-approva l ta x rate (Line 65)....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s 0.466599
/$100
/$100
/$100
1$1 00
/$10 0
/$1 00
$100
$100
$1 00
$100
/$100
B. Unused increm ent rate (Line 64) ...................•....•..........•.....•.....•....•..........•....•... s_0 ____ ~1s 100
C. Subt rac t B from A .................................................................................... .
D. Adop ted Ta x Rate .........•....•....•.........•......................................................•.
E. Subt ract D from C. .......................................... .
S 0.466599
S 0.446442
S 0 .020 1 57
/$1 00
/$100
/$1 00
66. 2023 unused increment rate. Add Lines 63E, 64E and 65E. S 0.0 11676
67. Total 2023 voter-approval tax rate, including the unused increment rate. Add Line 66 to one of the fo ll owing li nes (as applicab le): Line 49,
Li ne D49 (disas ter), Line 50 (co un ties), Li ne 58 (t axing un its with t he addit ional sa les tax) or Li ne 62 (taxi ng units with po llu tion control). S 0 .415469
~Tex.Ta x Cod e §26 .013 (a)
~Te x.Tax Code §26.013 (c)
"Te x. Ta x Cod e §§26.0S0l (a) and (cl
"Tex. l ocal Gov't Cod e §120 .00 l(d), effect ive Jan. 1, 2022
"Tex. Ta x Code §26.063 (a)(1)
"Tex. Ta x Code §26.012 (8-a)
"Tex. Ta x Cod e §26 .063(a)(1)
Fo r additional cop ies, visi t: comptroller.texas .gov/taxes/property-tax
/$100
1$100
Page 8
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 65
2023 Tax Rate Calculation Worksheet -Taxing Un its Other Than School Districts or Water Districts FormS0 -8S6
SECTION 6: De Mini mis Rate
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing un it."
Th is section should only be completed by a taxing un it that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing un it."
Une .:f"-~-,. De Mini mis Rate Worksheet Amount/Rate
68. Adjusted 2023 NNR M&O tax rate . Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet s 0 .293519
/$100
69 . 2023 total taxable value. Enter the amount on Line 21 of the No -New-Revenue Tax Rate Worksheet. S 2 ,501,446,099
70. Rate necessary to impose $500,000 in taxes . Divide $500 ,000 by Line 69 and multiply by $100 . 0 .019988 s /$100
71 . 2023 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet. 0 .099799 s /$100
72 . De minimis rate . Add Lines 68, 70 and 71. s 0.413306
/$100
SECTION 7: Voter Approval Tax Rate Adjustment for Emergency Revenue Rate
In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26 .042(a), a taxing unit that calcu lated its voter-approval tax rate in the manner
prov ided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.46
Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Ta x
Code Sect ion 26 .042(d), in the pr ior year, it must also reduce its voter-approval ta x rate for the current tax year."
This section will apply to a tax ing unit other than a special ta xi ng unit that:
directed the des ignated officer or employee to calcul ate the voter-approval ta x rate of the taxing un it in the manner provided for a spe ci al taxing unit in the pri or year; and
the current year is the first tax year in which the total taxab le value of prope rty taxable by the taxing unit as shown on the appra is al roll for the taxing un it subm itted by t he
assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster
occurred or the disaster occurred four years ago . This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate
without holding an elect ion in the prior year.
Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special ta xing un it because it is still with in the
disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26 .042(a ){l) or (2).
Une ,' :•··· Emergency Revenue Rate Worksheet
73. 2022 adopted tax rate . En te r the rate in Line 4 of the No -New-Revenue Ta x Rate Worksheet.
74 . Adjusted 2022 voter-approval tax rate. Use the taxing unit's Tax Rate Calculation Worksheets from the prior year(s) to complete this lin e.
If a disaster occurred in 2022 and the taxing unit calculated its 2022 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41)
of the 2022 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a , Adjusted Voter-Approval Tax Rate for Taxing
Units in Disaster Area Calculation Worksheet.
-or -
If a disaster occurred prior to 2022 for which the taxing unit continued to ca lculate its voter-approva l tax rate using a multiplier of 1 .08 on
Disaster Line 41 (D41 ) in 2022, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter-approval tax rate the taxing un it would have calculated in 2022 if it had generated revenue based on an adopted tax rate
using a multiplier of 1 .035 in the year(s) following the disaster." Enter the final adjusted 2022 voter-approval tax rate from the worksheet.
-or-
If the taxing unit adopted a tax rate above the 2022 voter-approval tax rate without calculating a disaster tax rate or holding an el ection due to
a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year 's worksheet.
75. Increase in 2022 tax rate due to disaster. Subtract Line 74 from Line 73 .
76 . Adjusted 2022 taxable value. Enter the amount in Line 14 of the No-New-Re venue Tax Rate Worksheet.
77. Emergency revenue. Mu ltiply Line 75 by Line 76 and divide by S 100.
78 . Adjusted 2023 taxable value. Enter the amount in Line 25 of the No-New -Revenue Tax Rate Worksheet.
79. Emergency revenue rate . Divide Line 77 by Line 78 and mu ltiply by $10 0."
"Te x. Tax Cod e §l6.04l(b)
"Tex. Ta x Code §l 6.04 2(f)
"Tex. Tax Co de §l 6.04l(c)
"Te x. Tax Code §l6.04l(b)
For additional copies, visit: comptrolle r.texas.gov/taxes/property-tax
Amount/Rate
0.434799 s /$1 00
0 s /$100
0 s /$1 00
S 2,167,865,246
0 s
S 2 ,490,702 ,938
0 s /$100
Pag e 9
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 66
~ue Rate Worksheet
80. 2023 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49,
Line 049 (disaster), Line 50 (coun ti es), Line 58 (taxing units with the add itiona l sa les tax), Line 62 (taxing units with pollution control) or Line 67
F rm 50-856
Amount/Rate
(taxing units with the unused incre ment rate). S 0.415469 /$100
SECTION 8: Total Tax Rate
Ind icate the applicable total tax rate s as calc ulated above .
No-new-revenue tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..................................................... .
As applicable, enter the 2023 NNR tax rate from : Line 26 , Line 27 (cou nties), or Line 56 (adjusted for sales tax).
Indicate the line number used:~
Voter-approval tax rate .................................................................................................................. .
As applicab le, enter the 2023 voter-approval tax rate from : Line 49, Line 04 9 (disaster), Line 50 (count ies ), Line 58 (adjusted for sales tax ),
Line 62 (adj usted for pollutio n cont rol), Line 67 (adjusted for unu sed increment), or Line 80 (adjusted for emergency revenue).
Indicate the line number used : .§I___
De minimis rate .......................................................................................................................... .
If applicable, enter the 2023 de minimis rate from Line 72 .
SECTION 9: Taxing Unit Representative Name and Signature
$ 0.379140 /$1 00
S 0.415469 /$100
S 0.413306 /$1 00
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or
employee of the taxing unit and have accurately calculated th e tax ra te s usin g values that are the same as the va lues shown in the taxing unit's certified appraisal roll or certified
estimate of ta xab le value, in accordance with requirements in the Tax Code. so
print• April Duvall here
Prin ted Name ofTaxi ng Unit Representative
~~~. ,llQO;~:~~ > Du.M~n, 08/07/2023
Date
"Tex. Tax Co de §§26.04(<·21 and (d-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 10
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 67
N otice About 2023 Tax Rates
Property tax ra tes in T OWN OF TROPHY CLUB .
This notice concerns the 2023 property tax rates for TOWN O F TROPHY CLUB . This notice
provides in fonnation about two tax rates used in adopting the current tax y ear's tax rate. The no--
new-reven ue tax ra te w ould Impose the same a mount of ta xes a s last year if you compare prope rti es
taxed in both years. In most cases, the voter-approv al tax rate is the highest ta x rate a taxing unit c an
adopt without holding an election. In each case, these rates a re calculated by di v iding the total
amount of taxes b y the current taxa ble value with adj ustments as req uired by state law. The ra te s are
g iv en per $100 of property valu e.
This year 's no-new-revenue tax rate
This year 's voter-approval tax rate
To see the full calculations, pl ease visit 1505 E. McKinney Street
De nton, T X 76209 for a copy of the Tax Rate Ca lcula tion Worksheet.
Unencumbered Fund Balance
$0.379140/$100
$0.41 5469/$100
The following estimated balances w ill be left in the taxing uni t's accounts at the end of the fi scal
year. These balances are no t encumbered by correspo ndin g debt obligation.
Type of Fund Balance
GE NE RAL FUND 6,332,5 14
DEBT SERVI CE FU ND
TIRZ
Current Year Debt Service
107,970
-224,233
The fo ll owing amounts are for lo n g-tenn debts that are sec ured by property ta x es. These amounts
will be paid from upcoming property tax re venues (or additional sal es ta x revenues, if appl icab le).
Principal or Contract Inte rest to be Other Amounts
De scription of Debt Payment to be Paid Paid from to be Paid Total Pay ment
from Property Tax es Property Taxes
CO S ERI ES 200 4 35,000 1,663 0 36,663
CO S ERJ ES 2013 27 0,000 18,775 0 288,775
CO S ERI ES 2014 120,000 52 ,038 0 172 ,038
GO REFUNDING SERI ES 240 ,000 10,573 0 250,573
20 15
GO SE RJ ES 201 6 240 ,000 90 ,425 0 330,425
CO SERIES 20 16 200 ,000 78,956 0 278,956
CO SERIES 20 17 170,000 83,725 0 253,725
GO REF SERJ ES 2020 245,000 20,822 0 265,822
CO SERJES 20 21 55,000 8 1,150 0 136,150
CO SERIES 2023 700 ,5 05 175,126 0 8 75,631
Total required for 2023 debt service $2,888,758
-Amount (if any) paid from fund s listed in
unenc umbered funds $0
-Amoun t (if any) pa id from other resourc es $0
-Excess collections la st y ea r $392,330
= Total to be paid from taxes in 2023 $2,496,428
+ Amount ad ded in anticipation that the unit will $0 collect only 100.00% of its taxes in 2023
= Total d ebt levy $2,496,428
This notice contains a summary of actual no-new-revenue and voter-approval calcula tions as
certified by Michelle Frenc h , Denton Co unt y Tax Assessor/Co llector on 08/0 1/2023 .
Visit Texas.gov/PropertyTaxes to find a lin k to your loca l property ta x database o n which you can
easily access infonnation regarding your property taxes, including information about proposed tax
rates a nd scheduled public hearings of each enti ty that taxes yo ur property.
The 86th Texas L egisla ture m odi fi ed the manner in which the voter-approval ta x rate is calcul ated to
limit the rate of growth of property taxes in the state .
TOWN OF TROPHY CLUB, TEXAS
Annual Program of Services
FY24 Adopted Budget 68