🏛 The Somerville Record
Matters ▸ Attachment

11.17.16 Four Financial Scenarios — File 202364

File 202364·4 pages·📄 Original PDF (city portal)·sha256 214036872fe9…
Category FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 REVENUES: Real Estate and personal property Taxes 144,179,435 151,239,157 161,410,780 171,088,741 179,842,916 190,927,441 202,279,617 214,256,112 225,231,862 236,361,464 Penalties and Interest 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 Motor Vehicle and Other Excise Taxes 9,767,106 10,425,735 10,589,296 11,406,985 11,960,205 12,156,760 12,358,158 12,564,571 12,776,182 12,993,174 Payments in Lieu of Taxes 1,344,840 1,578,556 1,811,916 1,845,829 1,880,504 1,915,960 1,952,214 1,989,273 2,027,187 2,065,943 Intergovernmental 49,281,725 48,967,034 49,684,507 50,412,742 50,016,410 50,766,656 51,528,156 52,301,078 53,085,594 53,881,878 Departmental Receipts 11,473,502 11,378,798 11,567,793 11,632,414 11,653,429 11,841,520 11,863,457 9,687,153 9,710,008 9,733,320 Investment Income 220,000 230,000 240,000 250,000 260,000 270,000 280,000 290,000 300,000 310,000 Fines and Forfeits 5,601,600 5,496,932 5,399,157 5,303,238 5,209,137 5,116,819 5,026,246 4,942,385 4,860,202 4,779,662 Miscellaneous 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512      TOTAL REVENUES 223,715,795 $  231,163,798 $  242,551,037 $  253,787,536 $  262,670,189 $  274,842,743 $  287,135,436 $  297,878,160 $  309,838,622 $  321,973,029 $  EXPENDITURES: General Government 20,756,026       21,157,733       21,784,710       22,203,535 22,860,789 23,308,375 23,939,254 24,430,299 25,015,546 25,617,695 Public Safety 43,226,204       42,294,802       43,411,458       44,557,364 45,735,661 47,018,142 48,314,687 49,596,724 51,048,159 52,473,314 Education 68,036,884       70,758,360       73,588,694       76,532,242 79,593,531 82,777,273 86,916,136 91,261,943 95,825,040 100,616,292 Public Works 27,587,663       28,277,971       28,957,959       29,904,991 30,621,234 31,605,481 32,356,210 33,032,263 33,802,402 34,589,703 Culture and Recreation 3,140,908          3,226,942          3,320,646          3,411,762 3,510,880 3,607,382 3,706,669 3,808,822 3,913,926 4,022,068 Pension Benefits 14,276,280       14,579,360       14,448,314       14,564,924 15,050,953 15,554,217 16,481,657 17,132,427 17,114,043 17,690,924 Employee Benefits 28,305,408       30,006,201       31,881,057       33,874,965 36,009,522 38,280,446 40,707,215 43,300,219 46,059,815 49,009,642 Claims and Judgments 175,000             175,000             175,000             175,000 175,000 175,000 175,000 175,000 175,001 175,002 State and County Charges 14,315,701       14,602,015       14,894,055       15,191,936 15,495,775 15,805,691 16,121,804 16,444,241 16,773,125 17,108,588 Debt Service 11,193,696       11,486,298       12,470,767       13,241,635       13,829,050       12,658,495       12,902,677       13,056,549       13,282,493       12,909,433       Other 2,282,060          2,356,213          2,431,574          2,508,203 2,586,163 2,665,521 2,746,347 2,828,714 2,912,701 2,998,387 OPEB Liability 1,616,175 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000      TOTAL EXPENDITURES 233,295,831 $  240,537,070 $  252,364,236 $  261,166,557 $  270,468,560 $  278,456,021 $  289,367,656 $  300,067,202 $  310,922,253 $  322,211,049 $  OTHER FINANCING SOURCES: Parking Meter Receipts 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 Free Cash 2,000,000 1,500,000 1,000,000 500,000 0 0 0 0 0 0 Indirect Costs/ Enterprise 1,326,019 1,365,799 1,406,773 1,448,977 1,492,446 1,537,219 1,583,336 1,630,836 1,679,761 1,730,154 Overlay Surplus 350,000 0 350,000 0 350,000 0 350,000 0 350,000 0 Bond Premium 0 0 0 0 0 0 0 0 0 0 Sale of Assets 0 0 0 0 0 0 0 0 0 0 Developer Contributions 0 0 0 0 0 0 0 0 0 0       TOTAL OTHER FINANCING SOURCES 5,109,681 $      4,299,461 $      4,190,435 $      3,382,638 $      3,276,108 $      2,970,881 $      3,366,998 $      3,064,498 $      3,463,423 $      3,163,816 $      PROJECTED SURPLUS/(GAP): (4,470,355) $     (5,073,810) $     (5,622,764) $     (3,996,383) $     (4,522,263) $     (642,398) $        1,134,777 $      875,456 $          2,379,791 $      2,925,795 $      Scenario 1: No GLX, recurring & underway capital project debt service only
Category FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 REVENUES: Real Estate and personal property Taxes 144,195,229 154,634,610 167,857,828 181,558,947 193,707,913 206,512,036 220,148,826 236,016,301 249,419,612 263,088,205 Penalties and Interest 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 Motor Vehicle and Other Excise Taxes 9,767,106 10,425,735 10,589,296 11,406,985 11,960,205 12,156,760 12,358,158 12,564,571 12,776,182 12,993,174 Payments in Lieu of Taxes 1,344,840 1,578,556 1,811,916 1,845,829 1,880,504 1,915,960 1,952,214 1,989,273 2,027,187 2,065,943 Intergovernmental 49,281,725 48,967,034 49,684,507 50,412,742 50,016,410 50,766,656 51,528,156 52,301,078 53,085,594 53,881,878 Departmental Receipts 15,473,502 13,209,048 15,012,668 15,077,289 15,098,304 17,355,607 17,377,545 15,201,240 15,224,095 15,247,408 Investment Income 220,000 230,000 240,000 250,000 260,000 270,000 280,000 290,000 300,000 310,000 Fines and Forfeits 5,601,600 5,496,932 5,399,157 5,303,238 5,209,137 5,116,819 5,026,246 4,942,385 4,860,202 4,779,662 Miscellaneous 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512      TOTAL REVENUES 227,731,589 $  236,389,501 $  252,442,960 $  267,702,617 $  279,980,061 $  295,941,425 $  310,518,732 $  325,152,436 $  339,540,459 $  354,213,857 $  EXPENDITURES: General Government 20,756,026       21,157,733       21,784,710       22,203,535 22,860,789 23,308,375 23,939,254 24,430,299 25,015,546 25,617,695 Public Safety 43,226,204       42,294,802       43,411,458       44,557,364 45,735,661 47,018,142 48,314,687 49,596,724 51,048,159 52,473,314 Education 68,036,884       70,758,360       73,588,694       76,532,242 79,593,531 82,777,273 86,916,136 91,261,943 95,825,040 100,616,292 Public Works 27,587,663       28,277,971       28,957,959       29,904,991 30,621,234 31,605,481 32,356,210 33,032,263 33,802,402 34,589,703 Culture and Recreation 3,140,908          3,226,942          3,320,646          3,411,762 3,510,880 3,607,382 3,706,669 3,808,822 3,913,926 4,022,068 Pension Benefits 14,276,280       14,579,360       14,448,314       14,564,924 15,050,953 15,554,217 16,481,657 17,132,427 17,114,043 17,690,924 Employee Benefits 28,305,408       30,006,201       31,881,057       33,874,965 36,009,522 38,280,446 40,707,215 43,300,219 46,059,815 49,009,642 Claims and Judgments 175,000             175,000             175,000             175,000 175,000 175,000 175,000 175,000 175,001 175,002 State and County Charges 14,315,701       14,602,015       14,894,055       15,191,936 15,495,775 15,805,691 16,121,804 16,444,241 16,773,125 17,108,588 Debt Service 11,193,696       11,692,281       12,802,034       14,307,849       16,337,697       16,872,662       18,408,052       18,817,674       19,481,993       19,551,433       Other 2,282,060          2,356,213          2,431,574          2,508,203 2,586,163 2,665,521 2,746,347 2,828,714 2,912,701 2,998,387 OPEB Liability 1,616,175 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000      TOTAL EXPENDITURES 233,295,831 $  240,743,053 $  252,695,503 $  262,232,771 $  272,977,207 $  282,670,188 $  294,873,031 $  305,828,327 $  317,121,753 $  328,853,049 $  OTHER FINANCING SOURCES: Parking Meter Receipts 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 Free Cash 2,000,000 1,500,000 1,000,000 500,000 0 0 0 0 0 0 Indirect Costs/ Enterprise 1,326,019 1,365,799 1,406,773 1,448,977 1,492,446 1,537,219 1,583,336 1,630,836 1,679,761 1,730,154 Overlay Surplus 350,000 0 350,000 0 350,000 0 350,000 0 350,000 0 Bond Premium 0 0 0 0 0 0 0 0 0 0 Sale of Assets 0 0 0 0 0 0 0 0 0 0 Developer Contributions 0 0 0 0 0 0 0 0 0 0       TOTAL OTHER FINANCING SOURCES 5,109,681 $      4,299,461 $      4,190,435 $      3,382,638 $      3,276,108 $      2,970,881 $      3,366,998 $      3,064,498 $      3,463,423 $      3,163,816 $      PROJECTED SURPLUS/(GAP): (454,561) $        (54,090) $           3,937,892 $      8,852,484 $      10,278,962 $    16,242,118 $    19,012,698 $    22,388,607 $    25,882,129 $    28,524,624 $    Scenario 2: GLX + recurring, underway and critical path capital project debt service
Category FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 REVENUES: Real Estate and personal property Taxes 144,195,229 154,634,610 167,857,828 181,558,947 193,707,913 206,512,036 220,148,826 236,016,301 249,419,612 263,088,205 Penalties and Interest 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 Motor Vehicle and Other Excise Taxes 9,767,106 10,425,735 10,589,296 11,406,985 11,960,205 12,156,760 12,358,158 12,564,571 12,776,182 12,993,174 Payments in Lieu of Taxes 1,344,840 1,578,556 1,811,916 1,845,829 1,880,504 1,915,960 1,952,214 1,989,273 2,027,187 2,065,943 Intergovernmental 49,281,725 48,967,034 49,684,507 50,412,742 50,016,410 50,766,656 51,528,156 52,301,078 53,085,594 53,881,878 Departmental Receipts 15,473,502 13,209,048 15,012,668 15,077,289 15,098,304 17,355,607 17,377,545 15,201,240 15,224,095 15,247,408 Investment Income 220,000 230,000 240,000 250,000 260,000 270,000 280,000 290,000 300,000 310,000 Fines and Forfeits 5,601,600 5,496,932 5,399,157 5,303,238 5,209,137 5,116,819 5,026,246 4,942,385 4,860,202 4,779,662 Miscellaneous 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512      TOTAL REVENUES 227,731,589 $  236,389,501 $  252,442,960 $  267,702,617 $  279,980,061 $  295,941,425 $  310,518,732 $  325,152,436 $  339,540,459 $  354,213,857 $  EXPENDITURES: General Government 20,756,026       21,157,733       21,784,710       22,203,535 22,860,789 23,308,375 23,939,254 24,430,299 25,015,546 25,617,695 Public Safety 43,226,204       42,294,802       43,411,458       44,557,364 45,735,661 47,018,142 48,314,687 49,596,724 51,048,159 52,473,314 Education 68,036,884       70,758,360       73,588,694       76,532,242 79,593,531 82,777,273 86,916,136 91,261,943 95,825,040 100,616,292 Public Works 27,587,663       28,277,971       28,957,959       29,904,991 30,621,234 31,605,481 32,356,210 33,032,263 33,802,402 34,589,703 Culture and Recreation 3,140,908          3,226,942          3,320,646          3,411,762 3,510,880 3,607,382 3,706,669 3,808,822 3,913,926 4,022,068 Pension Benefits 14,276,280       14,579,360       14,448,314       14,564,924 15,050,953 15,554,217 16,481,657 17,132,427 17,114,043 17,690,924 Employee Benefits 28,305,408       30,006,201       31,881,057       33,874,965 36,009,522 38,280,446 40,707,215 43,300,219 46,059,815 49,009,642 Claims and Judgments 175,000             175,000             175,000             175,000 175,000 175,000 175,000 175,000 175,001 175,002 State and County Charges 14,315,701       14,602,015       14,894,055       15,191,936 15,495,775 15,805,691 16,121,804 16,444,241 16,773,125 17,108,588 Debt Service 11,193,696       11,692,281       12,802,434       14,294,491       15,571,056       15,684,362       17,239,002       17,808,224       18,886,493       18,954,183       Other 2,282,060          2,356,213          2,431,574          2,508,203 2,586,163 2,665,521 2,746,347 2,828,714 2,912,701 2,998,387 OPEB Liability 1,616,175 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000      TOTAL EXPENDITURES 233,295,831 $  240,743,053 $  252,695,903 $  262,219,413 $  272,210,566 $  281,481,888 $  293,703,981 $  304,818,877 $  316,526,253 $  328,255,799 $  OTHER FINANCING SOURCES: Parking Meter Receipts 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 Free Cash 2,000,000 1,500,000 1,000,000 500,000 0 0 0 0 0 0 Indirect Costs/ Enterprise 1,326,019 1,365,799 1,406,773 1,448,977 1,492,446 1,537,219 1,583,336 1,630,836 1,679,761 1,730,154 Overlay Surplus 350,000 0 350,000 0 350,000 0 350,000 0 350,000 0 Bond Premium 0 0 0 0 0 0 0 0 0 0 Sale of Assets 0 0 0 0 0 0 0 0 0 0 Developer Contributions 0 0 0 0 0 0 0 0 0 0       TOTAL OTHER FINANCING SOURCES 5,109,681 $      4,299,461 $      4,190,435 $      3,382,638 $      3,276,108 $      2,970,881 $      3,366,998 $      3,064,498 $      3,463,423 $      3,163,816 $      PROJECTED SURPLUS/(GAP): (454,561) $        (54,090) $           3,937,492 $      8,865,842 $      11,045,603 $    17,430,418 $    20,181,748 $    23,398,057 $    26,477,629 $    29,121,874 $    Scenario 3: GLX + USQ DIF + recurring, underway and critical path capital project debt service
Category FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 REVENUES: Real Estate and personal property Taxes 144,195,229 154,634,610 167,857,828 181,558,947 193,707,913 206,512,036 220,148,826 236,016,301 249,419,612 263,088,205 Penalties and Interest 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 808,075 Motor Vehicle and Other Excise Taxes 9,767,106 10,425,735 10,589,296 11,406,985 11,960,205 12,156,760 12,358,158 12,564,571 12,776,182 12,993,174 Payments in Lieu of Taxes 1,344,840 1,578,556 1,811,916 1,845,829 1,880,504 1,915,960 1,952,214 1,989,273 2,027,187 2,065,943 Intergovernmental 49,281,725 48,967,034 49,684,507 50,412,742 50,016,410 50,766,656 51,528,156 52,301,078 53,085,594 53,881,878 Departmental Receipts 15,473,502 13,209,048 15,012,668 15,077,289 15,098,304 17,355,607 17,377,545 15,201,240 15,224,095 15,247,408 Investment Income 220,000 230,000 240,000 250,000 260,000 270,000 280,000 290,000 300,000 310,000 Fines and Forfeits 5,601,600 5,496,932 5,399,157 5,303,238 5,209,137 5,116,819 5,026,246 4,942,385 4,860,202 4,779,662 Miscellaneous 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512 1,039,512      TOTAL REVENUES 227,731,589 $  236,389,501 $  252,442,960 $  267,702,617 $  279,980,061 $  295,941,425 $  310,518,732 $  325,152,436 $  339,540,459 $  354,213,857 $  EXPENDITURES: General Government 20,756,026       21,157,733       21,784,710       22,203,535 22,860,789 23,308,375 23,939,254 24,430,299 25,015,546 25,617,695 Public Safety 43,226,204       42,294,802       43,411,458       44,557,364 45,735,661 47,018,142 48,314,687 49,596,724 51,048,159 52,473,314 Education 68,036,884       70,758,360       73,588,694       76,532,242 79,593,531 82,777,273 86,916,136 91,261,943 95,825,040 100,616,292 Public Works 27,587,663       28,277,971       28,957,959       29,904,991 30,621,234 31,605,481 32,356,210 33,032,263 33,802,402 34,589,703 Culture and Recreation 3,140,908          3,226,942          3,320,646          3,411,762 3,510,880 3,607,382 3,706,669 3,808,822 3,913,926 4,022,068 Pension Benefits 14,276,280       14,579,360       14,448,314       14,564,924 15,050,953 15,554,217 16,481,657 17,132,427 17,114,043 17,690,924 Employee Benefits 28,305,408       30,006,201       31,881,057       33,874,965 36,009,522 38,280,446 40,707,215 43,300,219 46,059,815 49,009,642 Claims and Judgments 175,000             175,000             175,000             175,000 175,000 175,000 175,000 175,000 175,001 175,002 State and County Charges 14,315,701       14,602,015       14,894,055       15,191,936 15,495,775 15,805,691 16,121,804 16,444,241 16,773,125 17,108,588 Debt Service 11,193,696       11,692,281       12,802,434       14,294,491       15,571,056       15,684,362       17,239,002       17,808,224       18,886,493       18,954,183       Other 2,282,060          2,356,213          2,431,574          2,508,203 2,586,163 2,665,521 2,746,347 2,828,714 2,912,701 2,998,387 OPEB Liability 1,616,175 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000      TOTAL EXPENDITURES 233,295,831 $  240,743,053 $  252,695,903 $  262,219,413 $  272,210,566 $  281,481,888 $  293,703,981 $  304,818,877 $  316,526,253 $  328,255,799 $  OTHER FINANCING SOURCES: Parking Meter Receipts 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 1,433,662 Free Cash 2,000,000 1,500,000 1,000,000 500,000 0 0 0 0 0 0 Indirect Costs/ Enterprise 1,326,019 1,365,799 1,406,773 1,448,977 1,492,446 1,537,219 1,583,336 1,630,836 1,679,761 1,730,154 Overlay Surplus 350,000 0 350,000 0 350,000 0 350,000 0 350,000 0 Bond Premium 0 0 0 0 0 0 0 0 0 0 Sale of Assets 0 0 0 0 0 0 0 0 0 0 Developer Contributions 0 585,000 585,000 704,286 704,286 704,286 2,497,286 2,497,286 2,497,286 2,497,286       TOTAL OTHER FINANCING SOURCES 5,109,681 $      4,884,461 $      4,775,435 $      4,086,924 $      3,980,393 $      3,675,167 $      5,864,283 $      5,561,783 $      5,960,708 $      5,661,101 $      PROJECTED SURPLUS/(GAP): (454,561) $        530,910 $          4,522,492 $      9,570,128 $      11,749,888 $    18,134,704 $    22,679,034 $    25,895,343 $    28,974,915 $    31,619,159 $    Scenario 4: GLX + USQ DIF and developer contributions + recurring, underway and critical path capital project debt service