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HomeMy WebLinkAbout2025-09 Monthly Report City of Tukwila Monthly Financial Report January – September 2025 Revenues 60,655,495$ 71,601,037$ 84.7% Transfers In 4,269,999 4,836,952 88.3% Expenditures 51,894,036 70,298,671 73.8% Transfers Out 3,322,793 4,663,479 71.3% Net Revenues Less Expenditures 9,708,665$ 1,475,839$ % of Year Complete 75.0% General Fund figures include General Fund and Contingency Fund, a Sub-Fund of the General Fund Budget Variance % of Annual Budget General Fund Overview 2025 Actuals through September 2025 Total Budget $- $10 $20 $30 $40 $50 $60 $70 $80 Revenues Transfers In Expenditures Transfers Out Mi l l i o n s General Fund Overview Year to Date Budget City of Tukwila Monthly Finance Report 1 Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Taxes: Property Tax 11,999,227$ 7,004,522$ (4,994,705)$ 58.4% Sales & Use Tax 23,283,886 17,496,516 (5,787,370) 75.1% Other Sales Taxes 1,163,100 813,789 (349,311) 70.0% Gambling Taxes 4,349,500 4,162,989 (186,511) 95.7% Business & Occupation Taxes 2,400,000 2,100,601 (299,399) 87.5% Utility Taxes 4,493,702 3,532,897 (960,805) 78.6% Interfund Utility Taxes 3,167,729 2,452,996 (714,733) 77.4% Admission Taxes 859,235 870,214 10,979 101.3% Leasehold Excise Tax 260,000 198,182 (61,818) 76.2% Business Licenses 3,445,500 2,162,530 (1,282,970) 62.8% Building Permits & Rental Housing Permits 1,985,200 1,741,124 (244,076) 87.7% Intergovernmental 5,313,474 8,851,697 3,538,223 166.6% Charges for Services 2,612,121 2,322,938 (289,183) 88.9% Miscellaneous Revenue 1,568,363 2,433,062 864,699 155.1% Transfers In - Indirect Cost Allocation 3,111,694 2,333,770 (777,924) 75.0% Transfers In From Other Funds 1,725,258 1,936,229 210,971 112.2% Sale of Capital Assets 4,700,000 4,511,436 (188,564) 96.0% Total 76,437,989$ 64,925,492$ (7,398,758)$ 84.9% Percent of Year Complete:75.0% General Fund Overview - Revenues and Transfers In by Category City of Tukwila Monthly Finance Report 2 $- $1 $2 $3 $4 $5 $6 $7 $8 $9 $10 $11 $12 $13 $14 $15 $16 $17 $18 $19 $20 $21 $22 $23 $24 $25 Sale of Capital Assets Transfers In From Other Funds Transfers In - Indirect Cost Allocation Miscellaneous Revenue Charges for Services Intergovernmental Building Permits & Rental Housing Permits Business Licenses Interfund Utility Taxes Utility Taxes Business & Occupation Taxes Gambling Taxes Sales & Use Tax Property Tax Millions General Fund Major Revenues Revenues and Transfers In YTD Total Budget City of Tukwila Monthly Finance Report 3 $% Taxes: Property Tax 9,595,750$ 9,986,466$ 7,004,522$ (2,981,944)$ -29.9% Sales & Use Tax 16,129,152 17,851,950 17,496,516 (355,434) -2.0% Other Sales Taxes 875,008 825,348 813,789 (11,559) -1.4% Gambling Taxes 3,426,378 3,094,583 4,162,989 1,068,406 +34.5% Business & Occupation Taxes - 877,775 2,100,601 1,222,826 +139.3% Utility Taxes 3,219,487 3,375,863 3,532,897 157,034 +4.7% Interfund Utility Taxes 2,160,738 2,228,683 2,452,996 224,313 +10.1% Admission Taxes 681,981 697,113 870,214 173,101 +24.8% Leasehold Excise Tax 180,141 195,892 198,182 2,290 +1.2% Business Licenses 2,286,658 2,276,601 2,162,530 (114,071) -5.0% Building Permits & Rental Housing Permits 1,902,162 1,466,224 1,741,124 274,900 +18.7% Intergovernmental 6,108,009 6,469,553 8,851,697 2,382,144 +36.8% Charges for Services 1,862,647 1,579,369 2,322,938 743,569 +47.1% Miscellaneous Revenue 1,311,331 2,129,957 2,433,062 303,105 +14.2% Transfers In - Indirect Cost Allocation 2,116,809 2,222,640 2,333,770 111,130 +5.0% Transfers In From Other Funds - 225,891 1,936,229 1,710,338 +757.2% Sale of Capital Assets - - 4,511,436 4,511,436 - Total 51,856,251$ 55,503,908$ 64,925,492$ 9,421,584$ +17.0% General Fund: Year-to-Year Revenues and Transfers In 2025 vs 20242024 Revenues Through September 2025 Revenues through SeptemberCategory2023 Revenues Through September City of Tukwila Monthly Finance Report 4 $- $1 $2 $3 $4 $5 $6 $7 $8 $9 $10 $11 $12 $13 $14 $15 $16 $17 $18 $19 Sale of Capital Assets Transfers In From Other Funds Transfers In - Indirect Cost Allocation Miscellaneous Revenue Charges for Services Intergovernmental Building Permits & Rental Housing Permits Business Licenses Interfund Utility Taxes Utility Taxes Business & Occupation Taxes Gambling Taxes Sales & Use Tax Property Tax Millions General Fund Major Revenues Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 5 Department 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget City Council 400,093$ 279,816$ 120,277$ 69.9% Mayor's Office 9,748,218 6,489,801 3,258,417 66.6% Finance Department 4,343,230 3,702,696 640,534 85.3% Community Development (DCD)5,732,921 3,832,034 1,900,887 66.8% Municipal Court 2,329,525 1,661,036 668,489 71.3% Police Department 28,411,330 20,823,209 7,588,121 73.3% Fire Department 1,398,192 831,493 566,699 59.5% Recreation Department 4,110,113 2,571,064 1,539,049 62.6% Park Maintenance Dept 2,659,037 2,161,415 497,622 81.3% Public Works Dept 4,977,693 3,288,382 1,689,311 66.1% Street Maintenance Dept 4,761,271 3,564,596 1,196,675 74.9% Non-Departmental Expenses 1,427,046 2,688,495 (1,261,449) 188.4% Transfers Out - Debt Service 3,692,390 2,769,293 923,097 75.0% Transfers Out to Other Funds 971,089 553,500 417,589 57.0% Total 74,962,148$ 55,216,830$ 19,745,318$ 73.7% Percent of Year Complete:75.0% General Fund Overview - Expenditures & Transfers Out by Department City of Tukwila Monthly Finance Report 6 $- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 Th o u s a n d s General Fund Expenditures and Transfers Out by Department Expenditures and Transfers Out YTD Total Budget City of Tukwila Monthly Finance Report 7 $% City Council 273,753$ 288,006$ 279,816$ (8,190)$ -2.8% Mayor's Office 6,375,695 6,129,830 6,489,801 359,971 +5.9% Finance Department 2,484,631 3,275,554 3,702,696 427,142 +13.0% Community Development (DCD)3,388,267 3,943,526 3,832,034 (111,492) -2.8% Municipal Court 1,194,503 1,632,912 1,661,036 28,124 +1.7% Police Department 15,566,566 18,033,051 20,823,209 2,790,158 +15.5% Fire Department 11,488,925 12,528,318 831,493 (11,696,825) -93.4% Recreation Department 2,263,858 2,627,083 2,571,064 (56,019) -2.1% Park Maintenance Dept 1,495,683 1,917,855 2,161,415 243,560 +12.7% Public Works Dept 2,881,191 3,054,824 3,288,382 233,558 +7.6% Street Maintenance Dept 2,591,459 3,046,461 3,564,596 518,135 +17.0% Non-Departmental Expenses1 737,102 634,378 2,688,495 2,054,117 +323.8% Transfers Out - Debt Service 3,562,371 3,154,758 2,769,293 (385,465) -12.2% Transfers Out to Other Funds 241,250 427,598 553,500 125,902 +29.4% Total 54,545,254$ 60,694,155$ 55,216,830$ (5,477,325)$ -9% Notes: 1In 2025, vehicle leases across the General Fund are now Non-Departmental exenses. From 2023-2024, these expenses were paid from savings accumulated in the Fleet Fund General Fund Overview - Year-to-Year Expenditures & Transfers Out by Department 2024 Expenses through September 2025 Expenses through SeptemberCategory 2025 vs 20242023 Expenses through September City of Tukwila Monthly Finance Report 8 $- $5,000 $10,000 $15,000 $20,000 $25,000 Th o u s a n d s General Fund Expenditures by Department Prior Year Comparions YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 9 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Salaries, Wages, & Overtime 33,466,376$ 23,802,823$ 9,663,553$ 71.1% Benefits 12,851,718 8,631,725 4,219,993 67.2% Supplies 1,640,914 1,087,175 553,739 66.3% Services 22,109,457 17,595,551 4,513,906 79.6% Land, Structures, Machinery, Equipment 200,000 755,614 (555,614) 377.8% Other Expenditures 30,205 21,148 9,057 70.0% Transfers Out - Debt Service 3,692,390 2,769,293 923,097 75.0% Transfers Out to Other Funds 971,089 553,500 417,589 57.0% Total 74,962,149$ 55,216,829$ $ 19,745,320 73.7% Percent of Year Complete:75.0% General Fund Overview - Expenditures by Category $- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 Salaries, Wages, & Overtime Benefits Supplies Services Land, Structures, Machinery, Equipment Other Expenditures Transfers Out - Debt Service Transfers Out to Other Funds Th o u s a n d s General Fund Expenditures and Transfers Out by Category Expenditures and Transfers Out YTD 2025 Total Budget City of Tukwila Monthly Finance Report 10 $% Salaries, Wages, & Overtime 18,928,035$ 22,987,422$ 23,802,823$ 815,401$ +3.5% Benefits 7,334,654 8,169,811 8,631,725 461,914 +5.7% Supplies 928,793 991,852 1,087,175 95,323 +9.6% Services 22,468,090 24,736,821 17,595,551 (7,141,270) -28.9% Services excluding PSRFA Fire Contract 12,255,252 13,578,479 17,595,551 4,017,072 +29.6% Land, Structures, Machinery, Equipment 1,082,062 225,891 755,614 529,723 +234.5% Other Expenditures - - 21,148 21,148 - Transfers Out - Debt Service 3,562,371 3,154,758 2,769,293 (385,465) -12.2% Transfers Out to Other Funds 241,250 427,598 553,500 125,902 +29.4% Total 54,545,255$ 60,694,153$ 55,216,829$ (5,477,324)$ -9.0% General Fund: Year-to-Year Expenditures & Transfers Out by Category Category 2024 Expenses through September 2025 Expenses through September 2025 vs 20242023 Expenses through September $- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 Salaries, Wages, & Overtime Benefits Supplies Services Services excluding PSRFA Fire Contract Land, Structures, Machinery, Equipment Other Expenditures Transfers Out - Debt Service Transfers Out to Other Funds Th o u s a n d s General Fund Expenditures by Category Prior Year Comparions YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 11 Revenues 694,784$ 897,750$ 77.4% Expenditures 289,648 992,204 29.2% Transfers Out 21,907 29,209 75.0% Net Revenues Less Expenditures 383,229$ (123,663)$ % of Year Complete 75.0% Fund 101 Hotel/Motel Special Revenue Fund Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 12 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Salaries, Wages, & Overtime 51,393$ 39,011$ 12,382$ 75.9% Benefits 20,561 8,263 12,298 40.2% Supplies 3,000 778 2,222 25.9% Services 917,250 241,596 675,654 26.3% Transfers Out - Internal Cost Allocation 29,209 21,907 7,302 75.0% Total 1,021,413$ 311,555$ $ 709,858 30.5% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Hotel/Motel Tax 850,000$ 653,264$ (196,736)$ 76.9% Investment Earnings 47,750 41,520 (6,230) 87.0% Total 897,750$ 694,784$ (202,966)$ 77.4% % of Year Complete 75.0% Fund 101 Hotel/Motel Special Revenue Fund Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $200 $400 $600 $800 $1,000 $1,200 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 101 Expenditures $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $1,000 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 101 Revenues City of Tukwila Monthly Finance Report 13 $% Salaries, Wages, & Overtime 52,320$ 70,163$ 39,011$ (31,152)$ -44.4% Benefits 13,143 16,167 8,263 (7,904) -48.9% Services 226,513 269,145 241,596 (27,549) -10.2% Transfers Out - Internal Cost Allocation 19,872 20,864 21,907 1,043 +5.0% Total 312,002$ 376,412$ 311,555$ (64,857)$ -17.2% $% Hotel/Motel Tax 700,171$ 698,280$ 653,264$ (45,016)$ -6.4% Investment Earnings 86,776 119,857 41,520 (78,337) -65.4% Total 786,947$ 818,137$ 694,784$ (123,353)$ -15.1% Fund 101 Hotel/Motel Special Revenue Fund Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 101 Hotel/Motel Special Revenue Fund Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $100 $200 $300 $400 $500 $600 $700 $800 $900 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 101 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 14 Revenues 251,400$ 1,130,000$ 22.2% Expenditures 70,096 850,000 8.2% Net Revenues Less Expenditures 181,304$ 280,000$ % of Year Complete 75.0% Budget Variance % of Annual Budget Fund 103 Residential Street Fund Overview 2025 through September 2025 Total Budget City of Tukwila Monthly Finance Report 15 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Supplies -$ 11,437$ (11,437)$ - Services 850,000 57,593 792,407 6.8% Total 850,000$ 70,096$ 779,904$ 8.2% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Utility Taxes 100,000$ -$ (100,000)$ 0.0% Grant Revenues 724,000 - (724,000) 0.0% State Entitlements 280,000 201,800 (78,200) 72.1% Investment Earnings 26,000 49,600 23,600 190.8% Total 1,130,000$ 251,400$ (878,600)$ 22.2% % of Year Complete 75.0% Fund 103 Residential Street Fund Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $100 $200 $300 $400 $500 $600 $700 $800 $900 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 103 Expenditures $- $200 $400 $600 $800 $1,000 $1,200 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 103 Revenues City of Tukwila Monthly Finance Report 16 $% Salaries, Wages, & Overtime 9,556$ 1,935$ 877$ (1,058)$ -54.7% Benefits 5,465 868 189 (679) -78.2% Supplies 30,461 15,729 11,437 (4,292) -27.3% Services 310,479 164,135 57,593 (106,542) -64.9% Land, Structures, Machinery, Equipment 107,699 56,171 - (56,171) -100.0% Total 463,660$ 238,838$ 70,096$ (168,742)$ -70.7% $% Grant Revenues 3,133$ 70,797$ -$ (70,797)$ -100.0% State Entitlements 220,737 211,681 201,800 (9,881) -4.7% Investment Earnings 23,351 50,865 49,600 (1,265) -2.5% Transfers In - 183,598 - (183,598) -100.0% Total 897,221$ 516,941$ 251,400$ (265,541)$ -51.4% Fund 103 Residential Street Fund Year-to-Year Expenditures & Transfers Out by Category Category 2024 Expenses through September 2025 Expenses through September 2025 vs 20242023 Expenses through September Fund 103 Residential Street Fund Year-to-Year Revenues and Transfers In by Category Category 2024 Revenues through September 2025 Revenues through September 2025 vs 20242023 Revenues through September $- $100 $200 $300 $400 $500 $600 $700 $800 $900 $1,000 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 103 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 17 Revenues 5,226,498$ 5,586,001$ 93.6% Expenditures 2,310,921 7,636,726 30.3% Net Revenues Less Expenditures 2,915,577$ (2,050,725)$ % of Year Complete 75.0% Fund 104 Arterial Street Fund Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 18 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Salaries, Wages, & Overtime 793,142$ 499,004$ 294,138$ 63% Benefits 312,185 167,777 144,408 54% Supplies 23,200 82,134 (58,934) 354.0% Services 6,508,200 1,015,908 5,492,292 15.6% Land, Structures, Machinery, Equipment - 546,099 (546,099) - Total 7,636,727$ 2,310,922$ 5,325,805$ 30.3% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Utility Taxes 1,320,000$ 1,155,778$ (164,222)$ 87.6% Parking Tax 800,000 719,139 (80,861) 89.9% Real Estate Excise Tax (REET)500,000 343,590 (156,410) 68.7% Permits 1 - (1) 0.0% Franchise Fees 450,000 350,512 (99,488) 77.9% Grant Revenues 2,026,000 947,088 (1,078,912) 46.7% State Entitlements 135,000 103,770 (31,230) 76.9% General Government Revenue - 360 360 - Traffic Impact Fees 200,000 1,055,818 855,818 527.9% Fines and Penalties 2,000 6,500 4,500 325.0% Other Income 80,000 305,524 225,524 381.9% Investment Earnings 73,000 238,420 165,420 326.6% Total 5,586,001$ 5,226,499$ (359,502)$ 93.6% % of Year Complete 75.0% Fund 104 Arterial Street Fund Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 104 Expenditures $5,000 $5,100 $5,200 $5,300 $5,400 $5,500 $5,600 $5,700 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 104 Revenues City of Tukwila Monthly Finance Report 19 $% Salaries, Wages, & Overtime 299,784$ 412,727$ 499,004$ 86,277$ +20.9% Benefits 104,876 134,178 167,777 33,599 +25.0% Supplies 88,103 32,528 82,134 49,606 +152.5% Services 1,610,547 1,904,539 1,015,908 (888,631) -46.7% Land, Structures, Machinery, Equipment 1,332,152 1,400,788 546,099 (854,689) -61.0% Total 3,435,462$ 3,884,760$ 2,310,922$ (1,573,838)$ -40.5% $% Utility Taxes 319,683$ 1,178,806$ 1,155,778$ (23,028)$ -2% Parking Tax 594,353 713,935 719,139 5,204 +0.7% Real Estate Excise Tax (REET)190,268 460,516 343,590 (116,926) -25.4% Permits 831 2 - (2) -100.0% Franchise Fees - 306,409 350,512 44,103 +14.4% Grant Revenues 513,326 1,184,154 947,088 (237,066) -20.0% State Entitlements 112,785 108,473 103,770 (4,703) -4.3% General Government Revenue - 335 360 25 +7.5% Traffic Impact Fees 765,241 193,686 1,055,818 862,132 +445.1% Fines and Penalties 11,081 2,540 6,500 3,960 +155.9% Other Income 166,534 60,100 305,524 245,424 +408.4% Investment Earnings 193,018 241,913 238,420 (3,493) -1.4% Total 2,867,120$ 4,450,869$ 5,226,499$ 775,630$ +17.4% Fund 104 Arterial Street Fund Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 Fund 104 Arterial Street Fund Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 104 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 20 Revenues 12,719$ 98,100$ 13.0% Expenditures 70,777 73,000 97.0% Net Revenues Less Expenditures (58,058)$ 25,100$ % of Year Complete 75.0% Fund 109 Drug Seizure Fund Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 21 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Supplies 36,000$ 44,532$ (8,532)$ 123.7% Services 37,000 26,246 10,754 70.9% Total 73,000$ 70,778$ 2,222$ 97.0% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Intergovernmental 35,000$ 12,719$ (22,281)$ 36.3% Other Income 60,000 - (60,000) 0.0% Investment Earnings 3,100 - (3,100) 0.0% Total 98,100$ 12,719$ (85,381)$ 13.0% % of Year Complete 75.0% Fund 109 Drug Seizure Fund Expenditures and Transfers Out by Category Revenues and Transfers In by Category $70 $70 $71 $71 $72 $72 $73 $73 $74 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 109 Expenditures $- $20 $40 $60 $80 $100 $120 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 109 Revenues City of Tukwila Monthly Finance Report 22 $% Supplies 11,423$ 8,718$ 44,532$ 35,814$ +410.8% Services 89,038 41,118 26,246 (14,872) -36.2% Total 100,461$ 49,836$ 70,778$ 20,942$ +42.0% $% Intergovernmental 79,010$ -$ 12,719$ 12,719$ - Total 142,443$ 139,070$ 12,719$ (126,351)$ -90.9% Fund 109 Drug Seizure Fund Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 Fund 109 Drug Seizure Fund Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 - 20 40 60 80 100 120 140 160 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 109 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 23 Revenues 1,621,696$ 2,841,300$ 57.1% Expenditures 683,631 2,431,000 28.1% Transfers Out - 652,605 0.0% Net Revenues Less Expenditures 938,065$ (242,305)$ % of Year Complete 75.0% Fund 301 Land Acq., Rec. & Park Development Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 24 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Supplies 30,000$ 19,444$ 10,556$ 64.8% Services 1,876,000 501,366 1,374,634 26.7% Land, Structures, Machinery, Equipment 525,000 162,819 362,181 31% Transfers Out to Other Funds 652,605 - 652,605 0% Total 3,083,605$ 683,629$ 2,399,976$ 22.2% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Property Tax 207,800$ 176,628$ (31,172)$ 85.0% Real Estate Excise Tax (REET)500,000 - (500,000) 0.0% Grant Revenues 1,976,000 1,249,810 (726,190) 63.2% Park Impact Fees 100,000 51,906 (48,094) 51.9% Investment Earnings 57,500 143,352 85,852 249.3% Total 2,841,300$ 1,621,696$ (1,219,604)$ 57.1% % of Year Complete 75.0% Fund 301 Land Acq., Rec. & Park Development Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 301 Expenditures $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 301 Revenues City of Tukwila Monthly Finance Report 25 $% Services 142,346$ 1,671,489$ 501,366$ (1,170,123)$ -70.0% Land, Structures, Machinery, Equipment - - 162,819 162,819 - Total 216,911$ 1,681,860$ 683,629$ (998,231)$ -59.4% $% Property Tax 129,956$ 135,937$ 176,628$ 40,691$ +30% Real Estate Excise Tax (REET)36,224 - - - - Grant Revenues - - 1,249,810 1,249,810 - Park Impact Fees 980,841 97,883 51,906 (45,977) -47.0% Investment Earnings 122,618 164,527 143,352 (21,175) -13% Total 1,333,889$ 429,347$ 1,621,696$ 1,192,349$ +277.7% Fund 301 Land Acq., Rec. & Park Development Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 301 Land Acq., Rec. & Park Development Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 301 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 26 Revenues 7,914$ 1,000$ 791.4% Transfers In 328,500 438,000 75.0% Expenditures 53,136 538,000 9.9% Net Revenues Less Expenditures 283,278$ (99,000)$ % of Year Complete 75.0% Fund 303 General Government Improvements Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 27 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Services 538,000$ 53,136 484,864$ 9.9% Total 538,000$ 53,136 $ 484,864 9.9% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Investment Earnings 1,000$ 7,914$ 6,914$ 791.4% Transfer In From General Fund 438,000 328,500 (109,500) 75% Total 439,000$ 336,414$ $ (102,586)76.6% % of Year Complete 75.0% Fund 303 General Government Improvements Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $100 $200 $300 $400 $500 $600 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 303 Expenditures $- $50 $100 $150 $200 $250 $300 $350 $400 $450 $500 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 303 Revenues City of Tukwila Monthly Finance Report 28 $% Services 149,185$ 1,146$ 53,136$ 51,990$ +4536.6% Total 149,185$ 1,146$ 53,136$ 51,990$ +4536.6% $% Investment Earnings 17,323$ 17,559$ 7,914$ (9,645)$ -55% Transfer In From General Fund - - 328,500 328,500 - Total 17,323$ 17,559$ 336,414$ 318,855$ +1815.9% Fund 303 General Government Improvements Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 303 General Government Improvements Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $50 $100 $150 $200 $250 $300 $350 $400 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 303 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 29 Revenues 38,403$ 600,000$ 6.4% Transfers Out - 600,000 0.0% Net Revenues Less Expenditures 38,403$ -$ % of Year Complete 75.0% Fund 304 Fire Improvements Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 30 Category 2025 Total Budget 2025 Transfers Out through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Transfers Out to Other Funds 600,000$ -$ 600,000$ 0% Total 600,000$ -$ $ 600,000 0.0% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Fire Impact Fees 600,000$ 38,132$ (561,868)$ 6.4% Total 600,000$ 38,403$ $ (561,597)6.4% % of Year Complete 75.0% Fund 304 Fire Improvements Transfers Out Revenues and Transfers In by Category $- $100 $200 $300 $400 $500 $600 $700 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 304 Transfers Out $- $100 $200 $300 $400 $500 $600 $700 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 304 Revenues City of Tukwila Monthly Finance Report 31 $% Transfers Out to Other Funds -$ -$ -$ -$ - Total -$ -$ -$ -$ - $% Fire Impact Fees 697,505$ 72,650$ 38,132$ (34,518)$ -47.5% Total 697,505$ 72,650$ 38,132$ (34,518)$ -47.5% Fund 304 Fire Improvements Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 304 Fire Improvements Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $100 $200 $300 $400 $500 $600 $700 $800 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 304 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 32 Revenues 383,140$ 15,000$ 2554.3% Transfers In - 1,100,000 0.0% Transfers Out 989,118 1,318,824 75.0% Net Revenues Less Expenditures (605,978)$ (203,824)$ % of Year Complete 75.0% Fund 305 Public Safety Plan Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 33 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Transfers Out to Other Funds 1,318,824$ 989,118$ 329,706$ 75% Total 1,318,824$ 989,118$ $ 329,706 75.0% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Real Estate Excise Tax (REET)-$ 343,590$ 343,590$ - Investment Earnings 15,000 39,549 24,549 263.7% Transfers In 1,100,000 - (1,100,000) 0% Total 1,115,000$ 383,139$ $ (731,861)34.4% % of Year Complete 75.0% Fund 305 Public Safety Plan Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $200 $400 $600 $800 $1,000 $1,200 $1,400 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 305 Expenditures $- $200 $400 $600 $800 $1,000 $1,200 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 305 Revenues City of Tukwila Monthly Finance Report 34 $% Transfers Out to Other Funds -$ -$ 989,118$ 989,118 - Total (1,700)$ -$ 989,118$ 989,118 - $% Real Estate Excise Tax (REET)154,045$ 460,516$ 343,590$ (116,926)$ -25.4% Investment Earnings 36,625 47,860 39,549 (8,311) -17% Total 190,670$ 508,376$ 383,139$ (125,237)$ -24.6% Fund 305 Public Safety Plan Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 305 Public Safety Plan Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $(200) $- $200 $400 $600 $800 $1,000 $1,200 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 305 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 35 Revenues 15,273$ 846,937$ 1.8% Transfers In 750,000 1,000,000 75.0% Expenditures 57,147 1,000,000 5.7% Net Revenues Less Expenditures 708,126$ 846,937$ % of Year Complete 75.0% Fund 306 City Facilities Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 36 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Services 1,000,000$ 57,147$ 942,853$ 5.7% Total 1,000,000$ 57,147$ $ 942,853 5.7% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Investment Earnings 5,000$ 15,273$ 10,273$ 305.5% Rent & Concessions 841,937 - (841,937) 0.0% Transfers In 1,000,000 750,000 (250,000) 75% Total 1,846,937$ 765,273$ $ (1,081,664)41.4% % of Year Complete 75.0% Fund 306 City Facilities Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $200 $400 $600 $800 $1,000 $1,200 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 306 Expenditures $- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 306 Revenues City of Tukwila Monthly Finance Report 37 $% Services 401,450$ 1,930,489$ 57,147$ (1,873,342)$ -97.0% Land, Structures, Machinery, Equipment 1,390,750 808 - (808) -100.0% Total 1,800,110$ 1,931,297$ 57,147$ (1,874,150)$ -97.0% $% Investment Earnings 26,541$ 15,764$ 15,273$ (491)$ -3.1% Rent & Concessions - - - - - Transfers In - 750,000 750,000 - 0% Total 26,541$ 850,514$ 765,273$ (85,241)$ -10.0% Fund 306 City Facilities Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 306 City Facilities Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $500 $1,000 $1,500 $2,000 $2,500 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 306 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 38 Revenues 7,343,993$ 11,341,356$ 64.8% Expenditures 6,360,489 10,493,596 60.6% Transfers Out 1,130,712 1,507,615 75.0% Net Revenues Less Expenditures (147,208)$ (659,855)$ % of Year Complete 75.0% Fund 401 Water Utility Fund Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 39 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Salaries, Wages, & Overtime 957,112$ 667,943$ 289,169$ 70% Benefits 538,827 274,481 264,346 51% Supplies 3,105,196 2,689,706 415,490 86.6% Services 5,677,288 1,588,758 4,088,530 28.0% Land, Structures, Machinery, Equipment - 1,138,543 (1,138,543) - Other Expenditures 215,173 1,058 214,115 0.5% Transfers Out - Internal Cost Allocation 816,232 612,175 204,057 75% Transfers Out - Debt Service 358,050 268,537 89,513 75% Transfers Out to Other Funds 333,333 250,000 83,333 75% Total 12,001,211$ 7,491,201$ $ 4,510,010 62.4% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Water Sales 9,239,856$ 7,260,972$ (1,978,884)$ 78.6% Security Revenue - (13,380) (13,380) - Other Income 1,500 26,436 24,936 1762.4% Investment Earnings 100,000 69,964 (30,036) 70.0% Bond Proceeds 2,000,000 - (2,000,000) 0% Total 11,341,356$ 7,343,992$ $ (3,997,364)64.8% % of Year Complete 75.0% Fund 401 Water Utility Fund Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 401 Expenditures and Transfers Out $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 401 Revenues City of Tukwila Monthly Finance Report 40 $% Salaries, Wages, & Overtime 547,612$ 675,793$ 667,943$ (7,850)$ -1.2% Benefits 251,367 296,279 274,481 (21,798) -7.4% Supplies 2,686,651 2,567,182 2,689,706 122,524 +4.8% Services 1,563,679 1,434,321 1,588,758 154,437 +10.8% Land, Structures, Machinery, Equipment 466,103 56,065 1,138,543 1,082,478 +1930.8% Other Expenditures 83,493 82,596 1,058 (81,538) -99% Transfers Out - Internal Cost Allocation 555,264 583,024 612,175 29,151 +5% Transfers Out - Debt Service 268,534 268,534 268,537 3 +0% Transfers Out to Other Funds 14,819 255,000 250,000 (5,000) -2% Total 6,437,522$ 6,218,794$ 7,491,201$ 1,272,407$ +20.5% $% Water Sales 6,161,545$ 6,269,737$ 7,260,972$ 991,235$ +16% Security Revenue 8,557 6,519 (13,380) (19,899) -305.2% Other Income 19,143 1,207 26,436 25,229 +2090.2% Investment Earnings 141,487 129,539 69,964 (59,575) -46% Total 6,330,732$ 6,407,002$ 7,343,992$ 936,990$ +14.6% Fund 401 Water Utility Fund Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 401 Water Utility Fund Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 401 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 41 Revenues 9,021,770$ 12,527,105$ 72.0% Expenditures 9,126,489 16,129,584 56.6% Transfers Out 915,814 1,221,086 75.0% Net Revenues Less Expenditures (1,020,533)$ (4,823,565)$ % of Year Complete 75.0% Fund 402 Sewer Utility Fund Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 42 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Salaries, Wages, & Overtime 666,584$ 550,412$ 116,172$ 83% Benefits 482,884 234,508 248,376 49% Supplies 6,214,355 4,256,936 1,957,419 68.5% Services 8,611,358 1,657,869 6,953,489 19.3% Land, Structures, Machinery, Equipment - 2,381,418 (2,381,418) - Other Expenditures 154,403 45,345 109,058 29% Transfers Out - Internal Cost Allocation 687,666 515,748 171,918 75% Transfers Out - Debt Service 200,087 150,066 50,021 75% Transfers Out to Other Funds 333,333 250,000 83,333 75% Total 17,350,670$ 10,042,302$ $ 7,308,368 57.9% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Sewer Sales 12,127,105$ 8,680,944$ (3,446,161)$ 71.6% Other Income - 86,872 86,872 - Investment Earnings 400,000 253,953 (146,047) 63.5% Total 12,527,105$ 9,021,769$ $ (3,505,336)72.0% % of Year Complete 75.0% Fund 402 Sewer Utility Fund Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 402 Expenditures and Transfers Out $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 402 Revenues City of Tukwila Monthly Finance Report 43 $% Salaries, Wages, & Overtime 648,398$ 917,061$ 550,412$ (366,649)$ -40.0% Benefits 282,750 361,224 234,508 (126,716) -35.1% Supplies 3,246,033 3,955,841 4,256,936 301,095 +7.6% Services 1,726,760 1,638,083 1,657,869 19,786 +1.2% Land, Structures, Machinery, Equipment - - 2,381,418 2,381,418 - Other Expenditures 242,333 239,987 45,345 (194,642) -81% Transfers Out - Internal Cost Allocation 467,802 491,189 515,748 24,559 +5% Transfers Out - Debt Service 150,063 150,063 150,066 3 +0% Transfers Out to Other Funds 25,899 147,500 250,000 102,500 +69% Total 6,790,038$ 7,900,948$ 10,042,302$ 2,141,354$ +27.1% $% Sewer Sales 7,659,358$ 7,918,008$ 8,680,944$ 762,936$ +10% Other Income 45,715 5,844 86,872 81,028 +1386.5% Investment Earnings 369,050 375,101 253,953 (121,148) -32.3% Total 8,074,123$ 8,298,953$ 9,021,769$ 722,816$ +8.7% Fund 402 Sewer Utility Fund Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 402 Sewer Utility Fund Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 402 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 44 Revenues 2,354,098$ 2,487,500$ 94.6% Transfers In 225,000 300,000 75.0% Expenditures 1,820,090 2,719,666 66.9% Transfers Out 181,341 241,788 75.0% Net Revenues Less Expenditures 577,667$ (173,954)$ % of Year Complete 75.0% Fund 411 Foster Golf Course Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 45 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Salaries, Wages, & Overtime 1,077,911$ 799,570$ 278,341$ 74% Benefits 395,385 302,296 93,089 76% Supplies 362,145 340,211 21,934 93.9% Services 360,225 324,059 36,166 90.0% Land, Structures, Machinery, Equipment 524,000 53,954 470,046 10% Transfers Out - Internal Cost Allocation 241,788 181,341 60,447 75% Total 2,961,454$ 2,001,431$ $ 960,023 67.6% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Gambling & Excise Taxes 3,000$ -$ (3,000)$ 0.0% Greens Fees 1,610,000 1,724,692 114,692 107.1% General Government Revenue 165,000 164,237 (763) 99.5% Culture and Recreation Fees 5,000 3,506 (1,494) 70.1% Other Income 11,000 25,744 14,744 234.0% Investment Earnings 60,000 47,795 (12,205) 79.7% Rent & Concessions 633,500 388,125 (245,375) 61.3% Transfer In From General Fund 300,000 225,000 (75,000) 75% Total 2,787,500$ 2,579,099$ $ (208,401)92.5% % of Year Complete 75.0% Fund 411 Foster Golf Course Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 411 Expenditures and Transfers Out $2,450 $2,500 $2,550 $2,600 $2,650 $2,700 $2,750 $2,800 $2,850 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 411 Revenues and Transfers In City of Tukwila Monthly Finance Report 46 $% Salaries, Wages, & Overtime 617,122$ 799,237$ 799,570$ 333$ +0.0% Benefits 272,193 293,847 302,296 8,449 +2.9% Supplies 322,332 237,397 340,211 102,814 +43.3% Services 385,399 427,321 324,059 (103,262) -24.2% Land, Structures, Machinery, Equipment 28,582 84,182 53,954 (30,228) -35.9% Transfers Out - Internal Cost Allocation 164,484 172,704 181,341 8,637 +5% Total 1,790,112$ 2,014,688$ 2,001,431$ (13,257)$ -0.7% $% Greens Fees 1,608,022$ 1,561,557$ 1,724,692$ 163,135$ +10.4% General Government Revenue 150,473 130,366 164,237 33,871 +26.0% Culture and Recreation Fees 1,405 4,132 3,506 (626) -15.2% Other Income 28,686 13,115 25,744 12,629 +96% Investment Earnings 51,472 66,682 47,795 (18,887) -28% Rent & Concessions 423,466 390,464 388,125 (2,339) -1% Sale of Capital Assets 12,800 4,000 - (4,000) -100% Transfer In From General Fund 225,000 225,000 225,000 - 0% Total 2,501,324$ 2,395,316$ 2,579,099$ 183,783$ +7.7% Fund 411 Foster Golf Course Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 411 Foster Golf Course Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 411 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 47 Revenues 10,166,774$ 14,742,267$ 69.0% Expenditures 5,053,798 15,103,982 33.5% Transfers Out 1,166,820 1,555,760 75.0% Net Revenues Less Expenditures 3,946,156$ (1,917,475)$ % of Year Complete 75.0% Fund 412 Surface Water Utility Fund Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 48 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Salaries, Wages, & Overtime 2,028,653$ 1,284,993$ 743,660$ 63% Benefits 1,023,526 490,311 533,215 48% Supplies 72,665 56,109 16,556 77.2% Services 11,957,541 2,971,207 8,986,334 24.8% Land, Structures, Machinery, Equipment - 250,692 (250,692) - Other Expenditures 21,597 488 21,109 2% Transfers Out - Internal Cost Allocation 727,476 545,607 181,869 75% Transfers Out - Debt Service 494,951 371,213 123,738 75% Transfers Out to Other Funds 333,333 250,000 83,333 75% Total 16,659,742$ 6,220,620$ $ 10,439,122 37.3% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Surface Water Sales 8,477,267$ 8,570,997$ 93,730$ 101.1% Permits - (17) (17) - Grant Revenues 3,322,000 644,685 (2,677,315) 19.4% Other Income 2,643,000 601,783 (2,041,217) 22.8% Investment Earnings 300,000 349,324 49,324 116.4% Total 14,742,267$ 10,166,772$ $ (4,575,495)69.0% % of Year Complete 75.0% Fund 412 Surface Water Utility Fund Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 412 Expenditures and Transfers Out $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 412 Revenues City of Tukwila Monthly Finance Report 49 $% Salaries, Wages, & Overtime 906,268$ 1,290,749$ 1,284,993$ (5,756)$ -0.4% Benefits 413,927 501,096 490,311 (10,785) -2.2% Supplies 37,585 68,598 56,109 (12,489) -18.2% Services 1,474,048 1,655,913 2,971,207 1,315,294 +79.4% Land, Structures, Machinery, Equipment - 521,723 250,692 (271,031) -51.9% Other Expenditures 262,901 261,376 488 (260,888) -100% Transfers Out - Internal Cost Allocation 494,883 519,626 545,607 25,981 +5% Transfers Out - Debt Service 371,209 371,209 371,213 4 +0% Transfers Out to Other Funds 6,750 359,500 250,000 (109,500) -30% Total 3,967,571$ 5,549,790$ 6,220,620$ 670,830$ +12.1% $% Surface Water Sales 7,767,059$ 8,090,765$ 8,570,997$ 480,232$ +6% Permits - - (17) (17) - Grant Revenues 61,177 144,968 644,685 499,717 +344.7% Other Income 92,747 809,453 601,783 (207,670) -25.7% Investment Earnings 230,693 392,270 349,324 (42,946) -11% Total 8,151,676$ 9,437,456$ 10,166,772$ 729,316$ +7.7% Fund 412 Surface Water Utility Fund Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 412 Surface Water Utility Fund Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 412 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 50 Revenues 4,766,041$ 6,223,147$ 76.6% Expenditures 3,827,887 5,749,503 66.6% Transfers Out 289,732 386,308 75.0% Net Revenues Less Expenditures 648,422$ 87,336$ % of Year Complete 75.0% Fund 501 Equipment Rental Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 51 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Salaries, Wages, & Overtime 519,798$ 383,491$ 136,307$ 74% Benefits 237,888 169,849 68,039 71% Supplies 790,900 667,270 123,630 84.4% Services 1,903,717 1,386,468 517,249 72.8% Land, Structures, Machinery, Equipment 2,297,200 1,220,810 1,076,390 53% Transfers Out - Internal Cost Allocation 386,308 289,732 96,576 75% Total 6,135,811$ 4,117,620$ $ 2,018,191 67.1% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Fleet Replacement Charges 2,294,324$ 1,720,738$ (573,586)$ 75.0% Fleet Lease Charges 3,526,723 2,645,039 (881,684) 75.0% Fleet Repair Charges 200,000 136,338 (63,662) 68.2% Other Income 2,100 3,045 945 145.0% Investment Earnings 40,000 55,782 15,782 139.5% Sale of Capital Assets 160,000 205,098 45,098 128.2% Total 6,223,147$ 4,766,040$ $ (1,457,107)76.6% % of Year Complete 75.0% Fund 501 Equipment Rental Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 501 Expenditures and Transfers Out $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 501 Revenues City of Tukwila Monthly Finance Report 52 $% Salaries, Wages, & Overtime 257,869$ 366,930$ 383,491$ 16,561$ +4.5% Benefits 130,659 162,872 169,849 6,977 +4.3% Supplies 541,440 534,640 667,270 132,630 +24.8% Services 590,772 1,143,484 1,386,468 242,984 +21.2% Land, Structures, Machinery, Equipment 141,795 130,376 1,220,810 1,090,434 +836.4% Transfers Out - Internal Cost Allocation 262,791 275,935 289,732 13,797 +5% Total 1,925,326$ 2,614,237$ 4,117,620$ 1,503,383$ +57.5% $% Fleet Replacement Charges 787,887$ 930,560$ 1,720,738$ 790,178$ +85% Fleet Lease Charges 754,289 - 2,645,039 2,645,039 - Fleet Repair Charges - 110,925 136,338 25,413 +22.9% Other Income 85 571 3,045 2,474 +433.3% Investment Earnings 153,136 137,081 55,782 (81,299) -59% Sale of Capital Assets 326,067 51,975 205,098 153,123 +295% Total 2,021,464$ 1,231,112$ 4,766,040$ 3,534,928$ +287.1% Fund 501 Equipment Rental Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 501 Equipment Rental Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 501 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 53 Revenues 5,304,964$ 8,302,594$ 63.9% Expenditures 4,394,186 6,599,439 66.6% Transfers Out 156,808 209,077 75.0% Net Revenues Less Expenditures 753,970$ 1,494,078$ % of Year Complete 75.0% Fund 502 Insurance - Active Employees Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 54 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Self Insurance Medical Claims 4,108,327$ 2,689,545$ 1,418,782$ 65% Dental Claims 413,306 329,148 84,158 80% Prescription Claims 1,158,759 941,157 217,602 81.2% Vision Claims 21,641 14,816 6,825 68.5% Stop Loss Reimbursements - (229,526) 229,526 - TPA Admin Fees 155,034 131,390 23,644 85% Excess Loss Prem 621,372 478,608 142,764 77% Contracted Services 100,000 33,928 66,072 34% Employee Wellness Services 18,000 4,945 13,055 27% Transfers Out - Internal Cost Allocation 209,077 156,808 52,269 75% Total 6,805,516$ 4,550,819$ $ 2,254,697 66.9% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Employer Trust Contributions 7,943,114$ 4,844,437$ (3,098,677)$ 61.0% Employee Voluntary Contributions - 47,015 47,015 - Employee Mandatory Contributions 311,980 250,296 (61,684) 80.2% Employee Benefit Program Services - 86 86 - Investment Earnings 47,500 163,132 115,632 343.4% Total 8,302,594$ 5,304,966$ $ (2,997,628)63.9% % of Year Complete 75.0% Fund 502 Insurance - Active Employees Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 502 Expenditures and Transfers Out $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 502 Revenues City of Tukwila Monthly Finance Report 55 $% Self Insurance Medical Claims 2,853,073$ 2,614,860$ 2,689,545$ 74,685$ +2.9% Dental Claims 305,100 281,577 329,148 47,571 +16.9% Prescription Claims 662,491 768,837 941,157 172,320 +22.4% Vision Claims 13,203 13,895 14,816 921 +6.6% Stop Loss Reimbursements (44,611) (352,244) (229,526) 122,718 -34.8% TPA Admin Fees 104,829 112,163 131,390 19,227 +17.1% Excess Loss Prem 208,219 331,988 478,608 146,620 +44.2% Employee Wellness Supplies 628 351 175 (176) -50% Contracted Services 47,577 47,591 33,928 (13,663) -29% Employee Wellness Services 102 132 4,945 4,813 +3646% Transfers Out - Internal Cost Allocation 142,227 149,342 156,808 7,466 +5% Total 4,292,838$ 3,968,492$ 4,550,994$ 582,502$ +14.7% $% Employer Trust Contributions 4,202,484$ 4,614,449$ 4,844,437$ 229,988$ +5% Employee Voluntary Contributions 53,053 26,750 47,015 20,265 +75.8% Employee Mandatory Contributions 64,309 107,294 250,296 143,002 +133.3% Employee Benefit Program Services - - 86 86 - Investment Earnings 149,059 170,583 163,132 (7,451) -4% Total 4,468,905$ 4,919,076$ 5,304,966$ 385,890$ +7.8% Fund 502 Insurance - Active Employees Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 502 Insurance - Active Employees Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 502 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 56 Revenues 307,599$ 546,347$ 56.3% Expenditures 358,752 488,766 73.4% Transfers Out 10,452 13,938 75.0% Net Revenues Less Expenditures (61,605)$ 43,643$ % of Year Complete 75.0% Fund 503 Insurance - LEOFF I Retirees Overview 2025 through September 2025 Total Budget Budget Variance % of Annual Budget City of Tukwila Monthly Finance Report 57 Category 2025 Total Budget 2025 Expenses through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Self Insurance Medical Claims 150,000$ 57,690$ 92,310$ 38% Dental Claims 32,931 36,089 (3,158) 110% Prescription Claims 169,644 134,806 34,838 79.5% Vision Claims 4,419 3,682 737 83.3% TPA Admin Fees 12,612 12,188 424 97% Excess Loss Premium 24,160 19,779 4,381 82% Long Term Care 15,000 74,010 (59,010) 493% Out of Pocket 75,000 2,620 72,380 3% Medicare Plan B - 17,887 (17,887) - Contracted Services 5,000 - 5,000 0% Transfers Out - Internal Cost Allocation 13,938 10,452 3,486 75% Total 502,704$ 369,203$ $ 133,501 73.4% % of Year Complete 75.0% Category 2025 Total Budget 2025 Revenues through September Budget Variance (Unfavorable) / Favorable Budget Variance % of Annual Budget Employer Trust Contributions 545,833$ 307,404$ (238,429)$ 56.3% Investment Earnings 514 194 (320) 37.7% Employee Benefit Program Services - - - - Total 546,347$ 307,598$ $ (238,749)56.3% % of Year Complete 75.0% Fund 503 Insurance - LEOFF I Retirees Expenditures and Transfers Out by Category Revenues and Transfers In by Category $- $100 $200 $300 $400 $500 $600 2025 Expenditures YTD 2025 Total Budget Th o u s a n d s Fund 503 Expenditures and Transfers Out $- $100 $200 $300 $400 $500 $600 2025 Revenues YTD 2025 Total Budget Th o u s a n d s Fund 503 Revenues City of Tukwila Monthly Finance Report 58 $% Self Insurance Medical Claims 52,738$ 43,734$ 57,690$ 13,956$ +31.9% Dental Claims 22,356 20,964 36,089 15,125 +72.1% Prescription Claims 124,454 110,279 134,806 24,527 +22.2% Vision Claims 1,313 19,976 3,682 (16,294) -81.6% TPA Admin Fees 11,934 12,139 12,188 49 +0.4% Excess Loss Premium 45,299 13,436 19,779 6,343 +47.2% Long Term Care 57,048 80,984 74,010 (6,974) -8.6% Out of Pocket 1,670 8,111 2,620 (5,491) -68% Medicare Plan B 31,428 22,365 17,887 (4,478) -20% Contracted Services - 2,000 - (2,000) -100% Transfers Out - Internal Cost Allocation 9,486 9,956 10,452 496 +5% Total 357,726$ 343,944$ 369,203$ 25,259$ +7.3% $% Employer Trust Contributions 239,738$ 244,236$ 307,404$ 63,168$ +26% Investment Earnings 5,583 3,285 194 (3,091) -94.1% Employee Benefit Program Services - - - - - Total 245,321$ 247,521$ 307,598$ 60,077$ +24.3% Fund 503 Insurance - LEOFF I Retirees Year-to-Year Expenditures & Transfers Out by Category Category 2023 Expenses through September 2024 Expenses through September 2025 Expenses through September 2025 vs 2024 Fund 503 Insurance - LEOFF I Retirees Year-to-Year Revenues and Transfers In by Category Category 2023 Revenues through September 2024 Revenues through September 2025 Revenues through September 2025 vs 2024 $- $50 $100 $150 $200 $250 $300 $350 $400 Revenues and Transfers In Expenditures and Transfers Out Thousands Fund 503 Prior Year Comparisons YTD 2023 2024 2025 City of Tukwila Monthly Finance Report 59 Fund Name 2025 Beginning Fund Balance 2025 Actual & Estimated Revenues Total Actual & Estimated Expenditures/ Expenses 2025 Projected Ending Fund Balance General Fund*24,722,225$ 79,733,463 74,725,347$ 29,730,341$ Special Revenue Funds Hotel Motel Tax 3,728,106 873,685 419,558 4,182,233 Arterial Streets 7,326,170 6,276,758 3,694,260 9,908,668 Drug Seizure Fund 436,912 36,979 73,000 400,891 Capital Project Funds Residential streets 1,770,619 439,393 70,096 2,139,916 Land Acq, Rec, & Parks Imps 4,359,134 1,818,070 899,750 5,277,453 General Gov't Imps 41,694 344,957 116,620 270,031 Fire Improvement - 130,856 130,856 - Public Safety 1,617,834 584,084 1,291,930 909,988 City Facilities 989,887 1,037,767 860,599 1,167,055 Enterprise Funds Water Fund**4,548,131 8,665,661 9,482,415 3,731,377 Sewer Fund**13,900,117 10,759,427 12,497,632 12,161,911 Golf Course**1,695,891 3,034,556 2,635,690 2,094,757 SSWM Fund**13,081,527 11,692,287 8,051,274 16,722,540 Internal Service Funds Equipment Rental**1,931,334 5,005,113 5,008,198 1,928,249 Insurance - Active 3,454,472 6,435,650 6,005,642 3,884,480 LEOFF 1 Retirees (58,262) 663,819 480,099 125,458 Total All Funds 83,545,791$ 137,532,524$ 126,442,967$ 94,635,348$ *Includes Contingency Fund 105 **Excludes net position restricted for net investment in capital assets and pension. 2025 Estimated Fund Balances All Funds except Debt Service Funds (d) Depository Investment Type Maturity Date Balance Current Rate Annualized Return CASH & CASH EQUIVALENTS US Bank Operating Cash Depository (b)8,150,251 0.60%48,902 (e) Washington State Treasurer LGIP Investment Pool (b)63,884,020 4.29%2,740,369 (f) Columbia (Umpqua) Bank Money Market (b)17,667,376 4.55%803,866 (f) Total Cash & Cash Equivalents 89,701,647 4.01%3,593,136 (g) (a)(c) Agency / Issuer Rating Investment Type Purchase Date Maturity Date Term Yrs.Face Value Yield to Maturity Annualized Return INVESTMENTS Agencies Federal Home Loan Bank Aaa US agency 02/2021 02/2026 0.3 1,000,000 0.63%6,250 Federal Farm Credit Bank Aaa US agency 06/2021 06/2026 0.7 1,000,000 0.90%9,000 Federal Home Loan Bank Aaa US agency 11/2021 11/2026 1.2 2,000,000 1.46%29,200 Federal Farm Credit Bank Aaa US agency 03/2022 12/2025 0.2 1,000,000 2.00%20,000 Federal Home Loan Bank Aaa US agency 05/2022 05/2027 1.6 1,000,000 3.96%40,000 Federal Home Loan Bank Aaa US agency 05/2022 05/2026 0.6 1,000,000 3.38%33,750 Federal Home Loan Bank Aaa US agency 06/2022 06/2027 1.7 1,000,000 3.59%35,900 Federal Home Loan Bank Aaa US agency 12/2022 10/2025 0.0 1,000,000 4.35%6,000 TOTAL AGENCIES 9,000,000 2.00%180,100 Taxable Municipal Bonds Metro Oregon GO Taxable AAA LTGO 06/2021 06/2026 0.7 1,000,000 0.83%32,500 King County WA GO Taxable 03/2022 12/2026 1.2 1,000,000 2.33%14,000 Bellevue WA GO Taxable 04/2022 12/2026 1.2 1,000,000 3.12%14,370 TOTAL MUNICIPAL BONDS 3,000,000 2.03%60,870 Total Investments 12,000,000 2.01%240,970 TOTAL PROJECTED CASH, CASH EQUIVALENTS & INVESTMENTS 101,701,647$ 3.77%3,834,106$ Current Portfolio Yield (a) Term is calculated to final maturity or call date if bond has been called. (b) No fixed maturity, funds are available within one day. (c) Yield to Maturity represents average rate for the year for various investment vehicles. (d) Annualized return represents annual earnings at current rate. (e) Represents earning credit from US Bank. City earned interest up to the amount of fees. (f) Current rate reflects most recent interest rate for each depository account. (g) Represents annual earnings, assuming no changes in the Market. Actual earnings to date are $1,947,385 CITY OF TUKWILA CASH & INVESTMENT REPORT September 30, 2025 Cash and Investment Details Cash, 8% LGIP, 63% Money Market, 17% Agencies, 9% Municipal Bonds, 3% Current Portfolio Allocation Cash & Investments Portfolio Amount Available Within 1 Year Available Within 5 Years Funds immediately available - US Bank, State LGIP, Money market 89,701,647$ 89,701,647$ 89,701,647$ Fixed Maturity Investments, maturing in: 0-90 days after Report Date 2,000,000 91-180 days after Report Date 1,000,000 181-270 days after Report Date 3,000,000 271-360 days after Report Date - Total Investments maturing in 1 year or less 6,000,000 6,000,000 6,000,000 Investments maturing in more than 1 year and less than 10 years.6,000,000 6,000,000 Total Cash & Investments 101,701,647$ 95,701,647$ 101,701,647$ 94%100% Portfolio POLICY Policy Financial Institution Diversification Amount % of Total MAXIMUM Met? US Bank 8,150,251$ 8.0%insured by PDPC Yes Columbia (Umpquah) Bank 17,667,376 17.4%20%Yes State LGIP 63,884,020 62.8%100.0%Yes Investments in US Government and other non- financial institutions 12,000,000 11.8%varies see below Yes Total 101,701,647$ 100.0% Portfolio POLICY Policy Investment Mix Amount % of Total MAXIMUM Met? Depository (USBank)8,150,251 8.0%insured by PDPC Yes State Investment Pool 63,884,020 62.8%100%Yes Umpquah 17,667,376 17.4%insured by PDPC Yes US Agency 9,000,000 8.8%100%Yes Municipal Bonds 3,000,000 2.9%30%Yes Total 101,701,647 100.0% Weighted Average Maturities:Years Performance Analysis Funds Immediately Available 0.0 Current portfolio yield 3.770% Government Agency bonds 0.8 Municipal bonds 1.0 Benchmarks: Total WAM 0.1 2 year treasury 3.617% 3 year treasury 3.626% POLICY MAXIMUM 2.0 5 year treasury 3.746% Policy Met?Yes Note: Funds immediately available are not factored into the Portfolio Investments weighted average maturity. CITY OF TUKWILA Policy Compliance & Liquidity Analysis CASH & INVESTMENT REPORT September 30, 2025 As of Report Date