On the agenda: Glendale Common Council Meeting — Flock Camera (Oct 26)

CITY OF GLENDALE
5909 North Milwaukee River Parkway
Glendale, WI 53209
This meeting is in person, but will broadcast over Zoom.
Join Zoom Meeting
https://zoom.us/j/97599686909
Meeting ID: 975 9968 6909
+1 312 626 6799 US (Chicago)
AGENDA-COMMON COUNCIL MEETING
Monday, October 26, 2026
6:00 PM
1.

Roll Call and Pledge of Allegiance

2.

Public Comment
Glendale residents, business owners, and property owners are invited to speak to the
Council on items that are not on tonight’s agenda but are within the City's ability to
regulate or control.

3.

Consent Agenda

4.

a.

Approval: August 2026 Monthly Reports

b.

Approval: September 2026 Monthly Reports

c.

Approval: October 12, 2026, Common Council Meeting Minutes

d.

Approval: Pay Request No. 1 to M&E Construction, Inc. in the Amount of $334,578.60
– 2026 Glendale PPII Project

New Business
The public may speak to the Council prior to the beginning of deliberations on these items,
provided they have notified their respective Alderperson or the Mayor in advance of this
meeting.

Page 1 of 214

a.

Presentation: 2025 Financial Audit

b.

Review and Possible Action: Approval of WI DOJ’s Law Enforcement Data-Sharing
grant award in the amount of $120,000 for programs or projects pursuant to 2025
Wisconsin Act 58 (Wis. Stat. § 165.981).

c.

Review and Possible Action: Approval of a two-year contract with Peregrine
Technologies for data-sharing software not to exceed $120,000.

5.

Commission, Committee, Board, and Staff Reports
This is an Opportunity for Council Members to Report on their Respective Committees,
Commissions, Boards of which they serve as a Member and for Staff and Administrator
updates.

6.

Adjournment

The Common Council of Glendale currently holds meetings in person at City Hall, or an alternative physical location
as allowed by the City Ordinance. As a courtesy to residents, Council meetings will also be made available live on
Zoom virtual platform for viewing and possible participation. However, the City cannot guarantee the technology
supporting the virtual viewing option will operate perfectly and continuously. The only way to guarantee the ability
to offer public comment, or view the meeting uninterrupted, is to appear in person. If the Zoom platform fails, the
meeting will continue as scheduled.

Page 2 of 214

CITY OF GLENDALE

POLICE DEPARTMENT

5909 North Milwaukee River Parkway
Glendale, Wisconsin 53209-3815
(414) 228-1753
Fax (414) 228-1707
Email: [email protected]

September 8th, 2026
Mayor and Common Council
City of Glendale
5909 N. Milwaukee River Pkwy.
Glendale, Wisconsin 53209
Dear Mayor and Common Council,
Attached is the Glendale Police Department monthly report for August 2026. This
report tabulates the total number of calls handled and provides an overview of our monthly
activity.
Officers responded to a total of 1454 calls for service in this period. There were 14
Crime Against Persons reported, 49 Crimes Against Property investigated, 43 Crimes
Against Society and 3 Flock Alerts.
Should you have any questions regarding this report, or additional suggestions,
please don't hesitate to call on me.
Sincerely,

Rhett Fugman
Chief of Police

Page 3 of 214

5909 North Milwaukee River Parkway
Glendale, WI 53209

Monthly Activity Overview Report

Printed On: 09/08/26 11:17

Patrol Area: NULL,BW,DE,DW,FS,G1,G2,G3,G4,G5,RS,SW,WE,WW

For Reporting Period: 08/01/2026 - 08/31/2026

NOTE: This report cannot be run based on indivdual officer - it is based on unique Incident. This report is for specific overview purposes & counts. For individual Officer activities, please
refer to Officer Activity Count reports.

Reports are selected based upon Dttm report is written and selected if Dttm falls within
date range above-specified.
0001
0800
Hours

0800
1600
Hours

1601
2400
Hours

1,454

345

570

539

911 Interface

253

35

107

111

Phone

490

103

186

201

Squad

711

207

277

227

ProPhoenix rev. 02/19/2020

Total
Reports

Calls

Total

Total

Total

0001
0800
Hours

0800
1600
Hours

1601
2400
Hours

712

122

338

252

Incident

192

44

61

87

Property

124

31

36

57

Supplemental

396

47

241

108

** Confidential - Unauthorized Use Prohibited **

Page 14 of
of 3214

5909 North Milwaukee River Parkway
Glendale, WI 53209

Monthly Activity Overview Report

Printed On: 09/08/26 11:17

For Reporting Period: 08/01/2026 - 08/31/2026

Patrol Area: NULL,BW,DE,DW,FS,G1,G2,G3,G4,G5,RS,SW,WE,WW

Arrests are selected based upon the charge type. Therefore if an arrest was made wherein
three charges with different types are noted, the arrest will count under Each charge type.

Citations are counted by Citation Type alone.

0001
0800
Hours

0800
1600
Hours

1601
2400
Hours

238

66

39

133

Felony

57

15

9

33

Misdemeanor

56

20

5

31

Non-Criminal

4

3

1

0

Ordinance

60

15

14

31

Unclassed

61

13

10

38

Arrests

Total

ProPhoenix rev. 02/19/2020

Total

0001
0800
Hours

0800
1600
Hours

1601
2400
Hours

461

129

178

154

Adult Ordinance

57

13

15

29

Traffic

133

53

43

37

Warning

271

63

120

88

Total
Citations

Total

** Confidential - Unauthorized Use Prohibited **

Page 25 of
of 3214

5909 North Milwaukee River Parkway
Glendale, WI 53209

Monthly Activity Overview Report

Printed On: 09/08/26 11:17

For Reporting Period: 08/01/2026 - 08/31/2026

Patrol Area: NULL,BW,DE,DW,FS,G1,G2,G3,G4,G5,RS,SW,WE,WW

Field Interview Stops are counted by reason for stop.

Crashes are counted by Crash type alone.

Total
Total

0001
0800
Hours

0800
1600
Hours

1601
2400
Hours

30

5

9

16

30

5

9

16

0

crash

Total

ProPhoenix rev. 02/19/2020

Total

C

** Confidential - Unauthorized Use Prohibited **

Page 36 of
of 3214

5909 North Milwaukee River Parkway
Glendale, WI 53209

CFS Tally by Hours

Printed On: 09/08/26 11:19

Reporting Period: 08/01/2026 - 08/31/2026
Hourly Breakdown
City of Glendale

Total

Total

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

1,454

88

70

39

18

28

17

39

46

64

79

66

84

64

72

75

66

911 - 911 Hang up/error

128

1

3

2

1

2

1

1

5

4

3

7

11

8

8

10

12

AC - Animal Complaints

27

1

2

2

2

2

1

1

ACPD - Accident - PDO

32

1

2

1

1

AOA - Assist Other Agency

17

ASBT - Assault/Battery

9

AV - Abandoned Vehicle

4

BA - Burglar Alarm

64

1

BIKE - Bike Patrol

6

6

BURG - Burglary

1

CDTP - Property Damage

10

CFR107 - SUAS Utilization - GLPD
only

1

CHAP - Chapter 51 Commitment

3

CHECK - Vacation/Business
Checks

44

CODE - Code Violations

2

COMENG - Community
Engagement

2

DC - Disorderly Conduct

48

1
1
2

1

1
4

2

1

2

1

1

1

2

4

1

5

2

4

9

6

2

5

2

2

1

1

1

1

4

2

1
1

1

1

2

1

1

1

1

1
2
5

8

2

1

1

2

1

1

1

1

1

2

13

8

2

1

1

1

3

7

2

2

1

3

1

1

2

3

2

DISV - Disabled Vehicle

35

1

DRIVE - Driving Complaint

21

DRUG - Controlled Substance

1

1

DV - Domestic Violence

7

1

EIP - Entry in Progress

1

ESC - Escort

1

EV - Entry to Vehicle

4

2

1

1

3

1

1

1

DIST - Disturbance

ProPhoenix rev. 06/07/2018

1

4

1

2

1
2
3

1

1
1

2

1

** Confidential - Unauthorized Use Prohibited **

Page 7 1ofof214
6

5909 North Milwaukee River Parkway
Glendale, WI 53209

CFS Tally by Hours

Printed On: 09/08/26 11:19

Reporting Period: 08/01/2026 - 08/31/2026
Hourly Breakdown

Total

16

17

18

19

20

21

22

23

84

87

66

40

57

80

73

52

911 - 911 Hang up/error

12

4

7

8

9

4

4

1

AC - Animal Complaints

3

2

5

1

2

1

ACPD - Accident - PDO

7

3

1

1

AOA - Assist Other Agency

1

3

1

2

ASBT - Assault/Battery

1

1

3

1

2

1

4

2

4

1

2

2

2

3

3

1

1

2

2

2

AV - Abandoned Vehicle
BA - Burglar Alarm

4

2

1

BIKE - Bike Patrol
BURG - Burglary
CDTP - Property Damage

1

CFR107 - SUAS Utilization - GLPD
only
CHAP - Chapter 51 Commitment
CHECK - Vacation/Business
Checks
CODE - Code Violations

1

COMENG - Community
Engagement

2

1

DC - Disorderly Conduct

1

5

DISV - Disabled Vehicle

2

8

DRIVE - Driving Complaint

1

5

DIST - Disturbance
1

2

1

2

3

1

3

1

DRUG - Controlled Substance
DV - Domestic Violence
EIP - Entry in Progress

1

1
1

ESC - Escort
EV - Entry to Vehicle
ProPhoenix rev. 06/07/2018

** Confidential - Unauthorized Use Prohibited **

Page 8 2ofof214
6

5909 North Milwaukee River Parkway
Glendale, WI 53209

CFS Tally by Hours

Printed On: 09/08/26 11:19

Reporting Period: 08/01/2026 - 08/31/2026
Hourly Breakdown
Total

0

2

3

FDCALL - Fire Call - PD

15

2

1

1

FI - Subject Stop for FI

34

8

1

Fight - Fight

3

FLOCK - Flock Camera Safety
System

3

FPROP - Found Property

9

FRAUD - Fraud
FT - Family Trouble
FW - Fireworks

1

4

5

6

1
1

7

8

1
2

9

10

11

3

3

2

1

2

1

HR - Hit and Run

2

JUV - Juvenile Complaint

9

LOCKOUT - Auto Lockout

2

LPROP - Lost Property

1

MISSING - Missing

7

MVT - Motor Vehicle Theft

5

NOISE - Noise Complaint

15

NT - Neighbor Trouble

10

OPEN - Open Door

2

PARCHK - Park Check

1

PARK - Parking Complaint

22

PI - Accident/PI

4

PROP - Property DamageUnintentional

1

RECV - Recovered Stolen Veh

1

REPO - Repossess A Vehicle

10

RFP - Request for Police

74

ROBB - Robbery

1

15

1
1

6

2

14

1

7

19

13
1

2

HAZ - Road Hazard - PD

12

2

1

HALM - Hold Up Alarm

ProPhoenix rev. 06/07/2018

1

1

1
1

1

1

1

2

1

1
1

1

1

1

1

1

1

3

1

1
1

1

1

1

1

1

1

1

1
1

1
1

1

1

1
3

3

1

1

1

1

1

1

2

3

1

1
1
3

2

2

1

1

2

1

1

1

1
1

1

1

1

1

1

1

1

1

1

1
2

2

7

** Confidential - Unauthorized Use Prohibited **

1

4

1
3

1

8

7

Page 9 3ofof214
6

5909 North Milwaukee River Parkway
Glendale, WI 53209

CFS Tally by Hours

Printed On: 09/08/26 11:19

Reporting Period: 08/01/2026 - 08/31/2026
Hourly Breakdown
16
FDCALL - Fire Call - PD
FI - Subject Stop for FI

17

18

1
1

19

20

1
1

Fight - Fight

21

22

2

2

1

4

23

6

2

FLOCK - Flock Camera Safety
System

1

FPROP - Found Property

1

1

1

FRAUD - Fraud
FT - Family Trouble

1

3

FW - Fireworks

1

HALM - Hold Up Alarm
HAZ - Road Hazard - PD

1
2

1

2

2

1

HR - Hit and Run
JUV - Juvenile Complaint

1

1

1

1

1

LOCKOUT - Auto Lockout
LPROP - Lost Property

1

MISSING - Missing
MVT - Motor Vehicle Theft

2

NOISE - Noise Complaint

1

NT - Neighbor Trouble

2

2

3

1

1

OPEN - Open Door
PARCHK - Park Check
PARK - Parking Complaint

1

PI - Accident/PI
PROP - Property DamageUnintentional

1

1

3

2

1
1

RECV - Recovered Stolen Veh
REPO - Repossess A Vehicle
RFP - Request for Police
ROBB - Robbery
ProPhoenix rev. 06/07/2018

7

5

4

4

6

1

1

2

4

2

4

1
** Confidential - Unauthorized Use Prohibited **

Page 10 4ofof214
6

5909 North Milwaukee River Parkway
Glendale, WI 53209

CFS Tally by Hours

Printed On: 09/08/26 11:19

Reporting Period: 08/01/2026 - 08/31/2026
Hourly Breakdown
Total

0

1

2

3

4

5

6

7

8

9

1

1

2

10

11

12

13

14

15

2

1

2

1

1

RORD - Restraining Order

1

RTHFT - Retail Theft

17

SEX - Sex Offense / Assault

1

1

SHOTS - Shots Fired

1

1

SMART - Smart Call Up

1

SOLIC - Solicitor Complaint

4

1

SPAS - Special Assignment

8

1

STAT - STAT Alert

2

SUSP - Suspicious Activity

41

TELE - Telephone Complaint

1

THEFT - Theft Complaint

15

TRES - Trespassing

13

TRFC - Traffic Control

1

1
1

1
3

2

2

1
1

3

1

2

1

3

1

1

2

1

1

2

1

2

2

1

1

28

36

39

1

1

TS - Traffic Stop

495

46

UTIL - Utilities

8

1

WEAP - Weapons Complaint

3

WELF - Welfare Check

75

ZRIDESCH - *Ride Schedule-GLPD
ONLY*

31

ProPhoenix rev. 06/07/2018

1

35

15

5

3

6

16

14

22

19

24

25

18

7

4

3
1

2

4

2

2

2

1

3

2

1

3

** Confidential - Unauthorized Use Prohibited **

4

6

2

4

Page 11 5ofof214
6

5909 North Milwaukee River Parkway
Glendale, WI 53209

CFS Tally by Hours

Printed On: 09/08/26 11:19

Reporting Period: 08/01/2026 - 08/31/2026
Hourly Breakdown
16

17

18

19

20

21

22

RORD - Restraining Order
RTHFT - Retail Theft

23
1

3

1

SEX - Sex Offense / Assault
SHOTS - Shots Fired
SMART - Smart Call Up
SOLIC - Solicitor Complaint
SPAS - Special Assignment

1

1

1

2

2

1

4

2

THEFT - Theft Complaint

2

5

TRES - Trespassing

2

1

18

32

1

1

STAT - STAT Alert
SUSP - Suspicious Activity

2

2

5

2

1

2

4

TELE - Telephone Complaint

1

1

8

15

31

1

2

1

TRFC - Traffic Control
TS - Traffic Stop

17

UTIL - Utilities
WEAP - Weapons Complaint
WELF - Welfare Check
ZRIDESCH - *Ride Schedule-GLPD
ONLY*

ProPhoenix rev. 06/07/2018

1
7

3

3

15

8

2

2

21

10

1
2

1

6

** Confidential - Unauthorized Use Prohibited **

Page 12 6ofof214
6

North Shore Library

Monthly Report
July 2026

19,514

38

Total Checkouts

130

K
I
D
S

Library Card Sign Ups

29

Children

82

Adults

Programs

807

Online
T
E
E
N
S

Total Uses of a
North Shore Library Card

2

Programs

10

Attendees

18% Bayside

A
D
U
L
T
S

33% Fox Point
45% Glendale
4% River Hills

Library Visits

20

Attendees

19

30,124

11,360

Programs
Offered

16

Programs

311
Attendees

Did you know?

The library has a drive-up that your holds may be picked up at during
operating hours. There is also an outdoor drive-up book drop located on the
west side of the building that is open 24 hours a day.

North Shore Library
711 Grace St Ste 112
Bayside, Wisconsin 53217
414-351-3461
https://www.northshorelibrary.org/
Page 13 of 214

Friends of the North Shore Library

Request

for funding 2026-2027
EXPLORE PASSES = $4800
BETTY BRINN | 25-26 CIRCULATION = 196 | $1000
HARLEY DAVIDSON | 25-26 CIRCULATION =166 | $500
MILWAUKEE ART MUSEUM |25-26 CIRCULATION = 285 | $600
MILWAUKEE COUNTY ZOO | 25-26 CIRCULATION = 330| $2000
MITCHELL PARK DOMES = $500 |25-26 CIRCULATION = 256 | $500
SCHLITZ AUDUBON | 25-26 CIRCULATION = 140 | $ 130

VIRTUAL AUTHOR TALKS = $2500
16,052 INDIVIDUAL VIEWS | APRIL 2025- APRIL 2026
41 DIFFERENT AUTHORS | APRIL 2025-2026
"This opportunity is so wonderful-THANK YOU for sponsoring webinars!!
Absolutely the best!"
"This was WONDERFUL! I found that sign for the talk at my local library and
knew I had to sign up!"

OPERATIONAL FUNDING = $13,200
KANOPY | 24-25 CIRCULATION = 2,446 | $2500
WHEN I WORK SCHEDULING SOFTWARE| $1500
LIBRARY AWARE | E-NEWSLETTERS TO 7500 SUBSCRIBERS | $3200
SUNSHINE FUND | $700
EQUIPMENT REPAIR AND MAINTENACE - I.E. AWE MACHINES | $1300
PROFESSIONAL DEVELOPMENT | STAFF TRAINING | $4000

ADULT AND YOUTH FUNDING = $16,000
ADULT PROGRAMMING AND COLLECTIONS | $6000
YOUTH PROGRAMMING AND COLLECTIONS | $10,000

Grand Total: $36,500
Page 14 of 214

Page 15 of 214

Page 16 of 214

Page 17 of 214

Page 18 of 214

READ THE

AUGUST 2026

NORTH SHORE

HEALTH DEPARTMENT

MONTHLY REPORT
This report highlights the work done in each of our health priority areas over the past month, as well as other
important work and activities done by our department.

COMMUNICATION &
COMMUNITY ENGAGEMENT
This involves sharing important health information and
building partnerships with communities to promote wellbeing and improve access to resources.

MENTAL HEALTH &
SOCIAL ISOLATION

Mental health and social isolation focuses on emotional,
psychological, and social well-being, affecting how people
think, feel, and interact with others.

HEALTHY LIVING

(including chronic disease,
communicable disease and healthy aging)

Healthy living includes practices that lower illness risk, such as
preventing infectious diseases, managing chronic conditions,
and encouraging physical activity, nutrition, and wellness.

ENVIRONMENTAL
HEALTH

Environmental health examines how the environment—air,
water, land, and living conditions—impacts health and works to
reduce harmful exposures.
Page 19 of 214

NORTH SHORE HEALTH DEPARTMENT
MONTHLY REPORT

AUGUST 2026

NSHD HEALTH PRIORITY AREAS
This report highlights recent progress across NSHD’s priority areas from the 2022 Community Health
Assessment (CHA) and North Shore THRIVE 2025–2030 Community Health Improvement Plan (CHIP),
sharing key initiatives and department activities to promote transparency and adapt to community needs.

PUBLIC HEALTH COMMUNICATION & COMMUNITY ENGAGEMENT

This involves sharing important health information and building partnerships with communities to promote
well-being and improve access to resources.

HEALTHY
LIVING

MENTAL HEALTH &
SOCIAL ISOLATION
Mental health focuses on emotional,
psychological, and social well-being,
affecting how people think, feel, and
interact with others.

Healthy living includes practices that
lower illness risk, such as preventing
infectious diseases, managing chronic
conditions, and encouraging physical
activity, nutrition, and wellness.

ENVIRONMENTAL
HEALTH
Environmental health examines how
the environment—air, water, land, and
living conditions—impacts health and
works to reduce harmful exposures.

AUGUST HIGHLIGHTS
Our team took a trip to Jones Island Water Reclamation Facility where we were able to learn about the
wastewater treatment work that they do and how everything works together. It was great to see such
amazing public health work being done to keep our communities healthy and provide safe drinking
water to everyone in the area. As of note, Jones Island has a 98.4% record since 1994 of capturing and
cleaning wastewater from 29 communities across 423 square miles.
We hosted an Open House last month and encouraged folks to stay for our Board of Health meeting as
well. We were visited by families and community members, as well as our elected officials and local
business owners. We also offered emergency preparedness and harm reduction items for folks to take.
It was wonderful to see so many members of our community come together and enjoy the event.
We finished up all of the major planning around our fall flu clinics! We start planning in early spring and
typically finish all of the final details just weeks before the clinics actually occur.

WORKFORCE DEVELOPMENT
One of our Public Health Strategist attended a 2-day training on Perinatal Mood Disorders in Green Bay,
WI, which was funded by a scholarship from WI DHS. The training covered an incredible amount of
information that will help guide our work in Maternal and Child Health (MCH) and allow us to better serve
folks during the perinatal period.
Multiple team members attended webinars on various topics including Public Health Teaching, Radiation
Preparedness, Chronic Disease Prevention, Mental Health, Environmental Health, and more.
One of our Public Health Strategists attended the WI Substance Use Summit in Green Bay, as well as
the Naloxone Saturation Summit.
Page 20 of 214

NORTH SHORE HEALTH DEPARTMENT
MONTHLY REPORT

AUGUST 2026

MENTAL HEALTH & SOCIAL ISOLATION

136

Our Public Health Strategist worked on strategies, activities and
metrics for the CHIP that are focused on Mental Health.

Naloxone
doses
distributed

7

1

Gallons of
sharps
collected

Lactation/
Home
Visits

Our MCH team attended multiple webinars and trainings on Perinatal
Mental Health.

HEALTHY LIVING
Three sharps containers were sold.
Provided four car seat checks/installations.

33

Folks
trained in
Naloxone
use

Attended Whitefish Bay and Brown Deer’s Farmers Markets.

ENVIRONMENTAL HEALTH
Our Environmental Health (EH) Specialists attended their Southeast Regional meeting, collaborating
with other EH Specialists in the region.

COMMUNICATION & COMMUNITY EVENTS
We attended/hosted six community events.

Our communications included 14 posts on socials (3 videos, 11 regular posts), 1 newsletter, 4 healthy
highlights, and 1 article for magazines.

COMMUNICABLE
DISEASES
Probable and Confirmed Cases
COVID-19
<5 cases,
6.3%
Food &
Water
10 cases,
31.3%

Other
<5 cases,
12.5%

VectorBorne
<5 cases,
9.4%

32
TOTAL
STIs
13 cases,
40.6%

NORTH SHORE
ENVIRONMENTAL
HEALTH CONSORITUM

37

3

Inspections

New
licenses

4

6

Animal bite
follow ups

Radon test
kits sold
Page 21 of 214

Service Requests - August 2026
Request Category

Dead Animal
Utility Billing Questions
Property Maintenance and Building Code Violations
Speeding & Traffic Enforcement
Storm Drainage/Standing Water
Snow & Ice Control Service Request
Request for Information
Public Works Maintenance
Illegal Dumping
Water Quality Issues
Abandoned Vehicle
Miscellaneous Police
Parks Maintenance
General Suggestion or Concern
Pothole
Non Emergency Water, Sanitary, Storm
Restoration of City Work
Right-of-Way Damage (From City Snow Control Operations)
Sidewalk Repair
Sanitary Sewer Request
Miscellaneous
Street Light
Storm Sewer Request
Damage to City Property
Street Sign
Traffic Signal
Garbage and Recycling Collection
Tree Maintenance
Sink Hole/Ground Settling
Street Maintenance General
General & Other
Dead Animal on City Property
Total

Created
in period

Closed
in period

0
0
13
1
0
0
0
0
0
0
0
2
1
4
7
1
0
0
1
0
0
1
0
0
1
2
1
8
2
0
0
0
45

0
0
10
1
0
0
0
0
0
0
0
2
1
3
6
1
0
0
1
0
0
1
0
0
1
2
1
8
2
0
0
0
40

Average days
to close

10.9
9.3

3.7
6.5
6.7
2.6
3.3

4.2

5

1.7
0.9
41.8
13.8
6.6

8.36

Page 22 of 214

Revenue

August 2026

Year to Date Percent Budget

General Fund

1,774,395.52

14,115,945.90

82.10%

6,813.95
2,312.25
2,448.00
11,574.20

1,824,318.23
1,251,008.31
1,080,434.82
4,155,761.36

36.32%
49.53%
90.88%

5,001.39
426,395.45
88,359.60
9,461.17
132,099.48
(397,297.39)
20,860.08
80.00
59,035.36
343,995.14

18,243.01
649,360.56
551,871.77
91,469.76
921,362.78
27,067.63
101,587.60
1,401.34
841,485.87
3,203,850.32

0.00%
54.95%
61.87%
53.74%
136.52%
87.93%
47.81%
63.69%
100.00%
65.59%
0.00%

Proprietary Funds
Water (900)
Sewer (201)
Stormsewer (250)
TOTAL
Special Revenue Funds
Police Acquisition (204)
Crime Prevention (205)
Refuse & Recycling (221)
Hotel (244)
Special Events (247)
Health & Human Services (248)
Environmental (260)
REM Park (270)
Anniversary (274)
North Shore Court (275)
ARPA Funds (290)
TOTAL

Page 23 of 214

Expenditures

August 2026

Year to Date Percent Budget

General Fund
Mayor & Common Council (518.01)
Administration (518.02)
Finance (518.03)
Clerk (518.04)
Public Safety (520.19)
Public Works (522.51)
Community Development (528.15)
Community Health (524.41)
Building & Technology (518.12)
Library (526.71)
TOTAL

7,236.79
30,762.36
25,759.82
20,499.48
1,703,906.13
175,359.27
27,294.59
3,345.66
1,994,164.10

53,326.44
550,903.19
223,564.25
116,571.69
8,148,805.52
1,280,218.66
211,158.33
98,430.64
331,866.30
380,215.89
11,395,060.91

57.94%
84.73%
62.80%
48.24%
67.79%
65.79%
59.57%
68.61%
69.70%
75.00%

1,938,908.17
1,137,934.57
374,485.23
3,451,327.97

35.97%
44.52%
31.50%

TOTAL

169,636.92
25,354.21
61,208.14
256,199.27

Special Revenue Funds
Police Acquisition (204)
Crime Prevention (205)
Refuse & Recycling (221)
Hotel (244)
Special Events (247)
Health & Human Services (248)
Environmental (260)
REM Park (270)
Anniversary (274)
North Shore Court (275)
ARPA Funds (290)
TOTAL

(41.59)
2,460.45
80,901.95
6,358.07
7,731.68
21,492.08
73,635.31
192,537.95

6,411.77
16,740.81
701,758.64
184,211.92
72,724.94
514,532.45
20,103.15
156,553.73
895,972.37
2,569,009.78

41.37%
66.96%
69.10%
18.42%
111.88%
49.20%
42.77%
89.14%
0.00%
66.66%
0.00%

Proprietary Funds
Water (900)
Sewer (201)
Stormsewer (250)

Page 24 of 214

August 2026
General Fund
Proprietary Funds

Special Revenue Funds
Police Acquisition (204)
Crime Prevention (205)
Recycling (221)
Hotel (244)
Special Events (247)
Health & Human Services (248)
Environmental (260)
REM Park (270)
Anniversary (274)
North Shore Court (275)
ARPA Funds (290)

TOTAL

1-Jan
Fund Balance
6,674,098.00

Fund
+ or 2,720,884.99

Current
Fund Balance
9,394,982.99

Property tax revenue already recorded for entire fiscal period

3,603,660.33
29,512,522.00
3,603,660.33

(1,411,861.47)
704,433.39
98,802.91

2,191,798.86 *
30,216,955.39 **
3,702,463.24 ***

Net current assets. This method can indicate the liqudity of assets
Net of Revenue & Expenditures. This method is aligned with the calculation for other funds.
Cash balance. This method uses total balance in cash account and this is the most conservative method.

142,740.00
88,165.00
(709,396.00)
267,195.00
(108,255.00)
108,029.00
1,553,874.00
(173,833.00)
(34,224.00)
(135,480.00)
998,815.00

(6,411.77)
1,502.20
(52,398.08)
367,659.85
18,744.82
406,830.33
6,964.48
(54,966.13)
1,401.34
(54,486.50)
634,840.54

136,328.23
89,667.20
(761,794.08)
634,854.85
(89,510.18)
514,859.33
1,560,838.48
(228,799.13)
(32,822.66)
(189,966.50)
1,633,655.54

11,276,573.33

1,943,864.06

13,220,437.39

timing of revenue is later in the year.
historically negative balance

historically negative balance
historically negative balance

*Current Assets - Current Liabilities = Net Current Assets
**Revenue-Expenditure=Net of Revenues & Expenditures
***Cash balance

Page 25 of 214

Revenue by Month
Proprietary Funds:
Water
Sewer
Storm
TOTAL
General Funds:
Property Taxes
Intergovernmental
Licenses & Permits
Fines
General Government
TOTAL

January

13,244.67
0.00
0.00
13,244.67

February

March

2,613.63
0.00
0.00
2,613.63

870,881.72
615,446.00
536,617.28
2,022,945.00

3,672,340.27 2,380,310.19
327,304.72
1,000.00
7,997.66
67,137.02
29,878.97
34,230.07
106,204.15
112,582.27
4,143,725.77 2,595,259.55

0.00
0.00
56,093.25
61,514.04
109,976.53
227,583.82

April

May

June

2,580.37
0.00
0.00
2,580.37

5,283.37
920,099.96
1,795.08
631,454.98
2,324.77
539,044.77
9,403.22 2,090,599.71

July

August

2,800.56
0.00
0.00
2,800.56

6,813.95
2,312.25
2,448.00
11,574.20

1,564,271.90
491.21
980,367.44
(4.16) 1,493,006.20
314,246.81 466,825.04
185,978.56 1,007,949.25
22,173.65
56,877.39 97,159.73
53,871.69
52,164.20
86,622.30
40,331.93 35,610.62
26,124.39
43,418.00
62,164.01
109,360.32 118,501.17
119,735.16
101,700.59
110,429.36
2,085,088.35 718,587.77 1,366,077.24 1,205,227.88 1,774,395.52

September

0.00

0.00

October

0.00

0.00

November

0.00

0.00

December

2026 YTD

0.00

1,824,318.23
1,251,008.31
1,080,434.82
4,155,761.36

0.00

10,090,783.05
2,325,478.03
477,923.24
333,272.03
888,489.55
14,115,945.90

Page 26 of 214

Business Review
Glendale, WI
September 9, 2026
Page 27 of 214

Our Partnership
We currently provide the following
services to City of Glendale
§

Building, Electrical, Mechanical and Plumbing
Inspections

§

Permit Technician Services

§

Plan Review Services

§

Zoning Services

Let’s Bring Your Vision to Life.

2

Privileged & Confidential

Page 28 of 214

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Page 37 of 214

North Shore Fire/Rescue – August 2026
Highlights (2-3)

•

•

•

Calls for Service
Glendale Calls for
Service
Response Time

#
#
Minutes

Staff presented a 2027 Budget to the Fire
Department Board of Directors. Action on the
budget was deferred until late September once
health insurance renewal information is known.
The Fire Department Board approved
amendments to contracts for remounting of two
ambulances, providing a cost-effective
alternative to purchasing entirely new vehicles
while extending the useful life of existing
equipment.
Three Firefighters successfully completed
paramedic training in August. This is an eightmonth, full-time educational commitment.

1,104
268
6 Minutes 29 Seconds (Average Response Time to High
Acuity Calls for Service)

Page 38 of 214

CITY OF GLENDALE

POLICE DEPARTMENT

5909 North Milwaukee River Parkway
Glendale, Wisconsin 53209-3815
(414) 228-1753
Fax (414) 228-1707
Email: [email protected]

October 5th, 2026
Mayor and Common Council
City of Glendale
5909 N. Milwaukee River Pkwy.
Glendale, Wisconsin 53209
Dear Mayor and Common Council,
Attached is the Glendale Police Department monthly report for September 2026. This
report tabulates the total number of calls handled and provides an overview of our monthly
activity.
Officers responded to a total of 1490 calls for service in this period. There were 8
Crime Against Persons reported, 54 Crimes Against Property investigated, 32 Crimes
Against Society and 4 Flock Alerts.
Should you have any questions regarding this report, or additional suggestions,
please don't hesitate to call on me.
Sincerely,

Rhett Fugman
Chief of Police

Page 39 of 214

5909 North Milwaukee River Parkway
Glendale, WI 53209

Monthly Activity Overview Report

Printed On: 10/05/26 07:08

Patrol Area: NULL,DE,DW,FS,G1,G2,G3,G4,G5,RS,SE,WN,WW

For Reporting Period: 09/01/2026 - 09/30/2026

NOTE: This report cannot be run based on indivdual officer - it is based on unique Incident. This report is for specific overview purposes & counts. For individual Officer activities, please
refer to Officer Activity Count reports.

Reports are selected based upon Dttm report is written and selected if Dttm falls within
date range above-specified.

Calls

0001
0800
Hours

0800
1600
Hours

1601
2400
Hours

1,490

339

541

610

224

37

92

95

Counter

2

0

2

0

Phone

493

76

211

206

Squad

771

226

236

309

ProPhoenix rev. 02/19/2020

Total

0001
0800
Hours

0800
1600
Hours

1601
2400
Hours

644

68

330

246

210

32

87

91

Property

93

14

39

40

Supplemental

341

22

204

115

Total
Reports

Total
911 Interface

Total

Incident

** Confidential - Unauthorized Use Prohibited **

Page 40
of 214
1 of 3

5909 North Milwaukee River Parkway
Glendale, WI 53209

Monthly Activity Overview Report

Printed On: 10/05/26 07:08

Patrol Area: NULL,DE,DW,FS,G1,G2,G3,G4,G5,RS,SE,WN,WW

For Reporting Period: 09/01/2026 - 09/30/2026

Total

0001
0800
Hours

0800
1600
Hours

1601
2400
Hours

152

33

45

74

Felony

24

6

8

10

Misdemeanor

33

11

8

14

Non-Criminal

6

4

1

1

Ordinance

64

7

24

33

Unclassed

25

5

4

16

Arrests

Total

ProPhoenix rev. 02/19/2020

Citations are counted by Citation Type alone.

Total

0001
0800
Hours

0800
1600
Hours

1601
2400
Hours

563

153

162

248

Adult Ordinance

55

6

23

26

Traffic

185

67

47

71

Warning

323

80

92

151

Total
Citations

Arrests are selected based upon the charge type. Therefore if an arrest was made wherein
three charges with different types are noted, the arrest will count under Each charge type.

** Confidential - Unauthorized Use Prohibited **

Page 41
of 214
2 of 3

5909 North Milwaukee River Parkway
Glendale, WI 53209

Monthly Activity Overview Report

Printed On: 10/05/26 07:08

Patrol Area: NULL,DE,DW,FS,G1,G2,G3,G4,G5,RS,SE,WN,WW

For Reporting Period: 09/01/2026 - 09/30/2026

Field Interview Stops are counted by reason for stop.

Crashes are counted by Crash type alone.

Total
Total

0001
0800
Hours

0800
1600
Hours

1601
2400
Hours

32

8

12

12

32

8

12

12

0

crash

Total

ProPhoenix rev. 02/19/2020

Total

C

** Confidential - Unauthorized Use Prohibited **

Page 42
of 214
3 of 3

Page 43 of 214

Page 44 of 214

Page 45 of 214

Page 46 of 214

Page 47 of 214

Page 48 of 214

North Shore Library

Monthly Report
August 2026

19,514

38

Total Checkouts

130

K
I
D
S

Library Card Sign Ups

29

Children

82

Adults

Programs

807

Online
T
E
E
N
S

Total Uses of a
North Shore Library Card

2

Programs

10

Attendees

18% Bayside

A
D
U
L
T
S

33% Fox Point
45% Glendale
4% River Hills

Library Visits

20

Attendees

19

30,124

11,360

Programs
Offered

16

Programs

311
Attendees

Did you know?

The library has a drive-up that your holds may be picked up at during
operating hours. There is also an outdoor drive-up book drop located on the
west side of the building that is open 24 hours a day.

North Shore Library
711 Grace St Ste 112
Bayside, Wisconsin 53217
414-351-3461
https://www.northshorelibrary.org/
Page 49 of 214

2026
January
Library Activity

Checkouts
Checkins
Patron Count

Patron Activity by Community
(daily patron use)

Bayside
Fox Point
Glendale
River Hills

Drive Thru

February

April

May

June

July

August

September

October

November

December

YTD

14723
21572
15601

17789
12545

15007
11369
8252

15202
11050
6973

17283
11612
8253

19514
12934
11360

18516
13629
10343

118396
94711
60782

4557
8051
11894
1064

5117
9210
13188
1228

5100
9210
13188
1228

5221
9191
13485
1275

5301
9223
13664
1279

5515
9798
13485
1326

5514
9656
14142
1251

40197
72150
104460
9701

Checkouts

123

163

150

86

73

52

94

741

Study Room(s) Usage

Uses per month
Hours per month

243
412

258
444

337
580

328
611

336
613

502
867

406
682

2410
4209

Community/Board Room Usage

Library program
Outside group
Total uses

10
4
14

16
6
22

20
14
34

24
12
37

24
12
36

29
15
44

20
16
36

143
79
223

Community/Board Room Hours

Library program
Outside group
Total hours

30
13.5
45.5

75
15
90

40
21
61

48
18
66

50
19
69

43
25
68

40
20
60

326
131.5
459.5

Kanopy

Film

212

231

300

356

335

226

331

316

2307

Overdrive

Audio
E-book
Magazine
Other
Total

3219
2668
1461
1
7349

2889
2275
1337

3077
2633
1620

3091
2462
1547

3207
2574
1663

3108
2559
1708

3321
2611
1825

3307
2679
1662

6501

7330

7100

7445

7375

7757

7648

25219
20461
12823
1
58505

1

2045

3215

3394

3230

3222

3493

3325

21925

11
18
26
2
0
57

110
55
52
8
2
227

56
44
55
6
1
162

44
38
51
5
0
138

35
31
63
4
2
135

55
32
34
7
1
129

27
36
54
10
0
127

22
34
38
5
1
100

360
288
373
47
7
1075

New items

635

519

384

493

726

481

295

403

3936

Wifi access

0

0

0

0

0

0

0

0

0

3385

5221

5637

4929

4026

5104

5241

4351

37894

Filled holds
New Card Registrations

Website visits

Bayside
Fox Point
Glendale
River Hills
Fee Card
Total

362

March

3872
7811
11414
1050

Page 50 of 214

Programs offered:
*compiled with children if not shown

Young child (0-5)*
Child (6-11)
Young adult (12-18)
Adult (19+)
General interest (all ages)

Total
Programming attendance:
*compiled with children if not shown

7
1
3

15

5

15

Young child (0-5)*
Child (6-11)
Young adult (12-18)
Adult (19+)
General interest (all ages)

249
51
441
76
817

Total
Reference questions

17
1
26

1664

1634

12
2
2
18

8
3

9
3
1
10
3
26

12
8
2
16

6
1
1
17

17

34

28

38

25

477
44
12
309

262
54

552
255
10
311

313
24
8
283

461

385
82
8
241
168
884

1128

628

2238
510
38
1730
244
4451

145

533
1522

1179

1495

1603

1297

10394

54
18
6
113
4
197

Page 51 of 214

STATE OF WISCONSIN
MILWAUKEE COUNTY
NORTH SHORE LIBRARY
RESOLUTION NO: 26-07
A Resolution to adopt the 2027 Operating Budget.
WHEREAS, the Village of Bayside in its capacity as the North Shore Library Fiscal Agent
requires an annual budget appropriating monies to finance activities of the Library for the ensuing fiscal
year; and
WHEREAS, the 2027 Annual Budget requires funding from the four municipalities: Villages of
Bayside, Fox Point, and River Hills; and the City of Glendale; and
WHEREAS, the Joint Library Services Agreement (Joint Agreement) defines the Library
Operating Expense Budget as “the usual and ordinary cost of operation of the Library and the repair and
renewal of the Library's physical assets including without limitation expenses of and ordinary additions to
the collection and the purchase, installation, and maintenance of technology and programming necessary
to provide library services to the Member Agencies”; and
WHEREAS, the annual Operating Expense Budget increases are specified in the Joint
Agreement as not to exceed the average of the Member Agencies' previous year's levy limits percentage
increase plus one percent (1%), totaling an approximate increase of 1.5%; and
WHEREAS, the Joint Agreement specifies that should a Member Agency's levy limit exceed the
other Member Agencies levy limit by more than one percent (1%), that Member Agency’s levy limit
increase shall be removed from the calculation; and
WHEREAS, following the policies set forth in the Joint Agreement and Fiscal Agent Memo of
Understanding documents would leave the 2027 Library Budget and succeeding years in a deficit due to
operating expenses and Fund Balance requirements exceeding the funding available under the existing
formula; and
WHEREAS, the four municipalities have been made aware of the deficit issue and have agreed
to present to their respective municipal Boards a resolution to adopt a three-year operation budget
amendment providing municipal increases of 9% in 2027, 6% in 2028, and 4% in 2029; and
WHEREAS, the City of Glendale Common Council passed Resolution No. 2026-15 agreeing to
the proposed operation budget amendment; and
WHEREAS, the Village of Bayside Board of Trustees passed Resolution No. 2026-19 agreeing
to the proposed operation budget amendment; and
WHEREAS, the Village of River Hills Board of Trustees passed Resolution No. 2026-08
agreeing to the proposed operation budget amendment; and
WHEREAS, the Village of Fox Point Board of Trustees will convene October 13, 2026 to
discuss and adopt the proposed operation budget amendment; and

Page 52 of 214

WHEREAS, all municipal resolutions require that the North Shore Library Board meet the
following financial and operational safeguards, including:
•
•
•
•
•
•
•

A budget reconciliation plan within 30 days if fund balances fall below 10%;
Quarterly financial review by the Library Board Finance Committee;
At least twice-annual financial and budget meetings with the municipal
managers/administrator;
Creation of an enrichment fund and operational fundraising plan in 2027;
Maintenance of enhancement of existing Library hours;
Annual financial presentations to each Village Board and Common Council; and
The ability for municipalities to return to the funding level required under the existing
agreement if the financial safeguards are not satisfied; and

WHEREAS, the three-year operation budget amendment allocates to the North Shore Library
2027 Operations Budget the municipal contributions as:
Village of Bayside
Village of Fox Point
City of Glendale
Village of River Hills

17.39%
26.23%
49.36%
7.02%

$194,718.35
$293,589.08
$552,580.42
$78,549.27

WHEREAS, the North Shore Library Board of Trustees have duly considered and discussed a
budget for 2027 as proposed by the Library Board Finance Committee; and
WHEREAS, the Library Board had agreed to develop, adopt and submit a 2027 balanced budget
request to the Member Communities by September 15, 2026 as required by the Library Services
Agreement.; and
WHEREAS, the Member Communities agreed to an extension of the September 15, 2026 date to
the scheduled September 17, 2026 Library Board Meeting; and
WHEREAS, to meet this deadline, a balanced budget with the three-year operation budget
amendment was considered as adopted by all communities and applied. If not passed by all four
communities, the Library budget will be adjusted accordingly and resubmitted to the Library Board with
required expense reductions; and
NOW, THEREFORE, BE IT RESOLVED, BY THE NORTH SHORE LIBRARY BOARD,
that budgeted revenue estimates and expenditure appropriations for the year 2027 are hereby adopted as
set forth in the attachment and established in program category detail in the budget document.
PASSED AND ADOPTED by the North Shore Library Board this 17th day of September, 2026.
NORTH SHORE LIBRARY

Roger Arteaga-Derenne, Board President
____________________________________
Emily Laws, Library Director

Page 53 of 214

READ THE

SEPTEMBER 2026

NORTH SHORE

HEALTH DEPARTMENT

MONTHLY REPORT
This report highlights the work done in each of our health priority areas over the past month, as well as other
important work and activities done by our department.

COMMUNICATION &
COMMUNITY ENGAGEMENT
This involves sharing important health information and
building partnerships with communities to promote wellbeing and improve access to resources.

MENTAL HEALTH &
SOCIAL ISOLATION

Mental health and social isolation focuses on emotional,
psychological, and social well-being, affecting how people
think, feel, and interact with others.

HEALTHY LIVING

(including chronic disease,
communicable disease and healthy aging)

Healthy living includes practices that lower illness risk, such as
preventing infectious diseases, managing chronic conditions,
and encouraging physical activity, nutrition, and wellness.

ENVIRONMENTAL
HEALTH

Environmental health examines how the environment—air,
water, land, and living conditions—impacts health and works to
reduce harmful exposures.
Page 54 of 214

NORTH SHORE HEALTH DEPARTMENT
MONTHLY REPORT SEPTEMBER 2026
NSHD HEALTH PRIORITY AREAS
This report highlights recent progress across NSHD’s priority areas from the 2022 Community Health
Assessment (CHA) and North Shore THRIVE 2025–2030 Community Health Improvement Plan (CHIP),
sharing key initiatives and department activities to promote transparency and adapt to community needs.

PUBLIC HEALTH COMMUNICATION & COMMUNITY ENGAGEMENT

This involves sharing important health information and building partnerships with communities to promote
well-being and improve access to resources.

HEALTHY
LIVING

MENTAL HEALTH &
SOCIAL ISOLATION
Mental health focuses on emotional,
psychological, and social well-being,
affecting how people think, feel, and
interact with others.

Healthy living includes practices that
lower illness risk, such as preventing
infectious diseases, managing chronic
conditions, and encouraging physical
activity, nutrition, and wellness.

ENVIRONMENTAL
HEALTH
Environmental health examines how
the environment—air, water, land, and
living conditions—impacts health and
works to reduce harmful exposures.

SEPTEMBER HIGHLIGHTS
One of our Public Health Nurses (PHNs) and our Public Health Specialist attended the Whitefish Bay
Bike Rodeo and provided helmet fittings for families (about 25-30 folks). They also gave away bike lights,
mirrors, and reflector stickers to promote safer biking.
Flu Clinic season began with our first clinic held in Shorewood. We provided 56 flu vaccines to folks, in
addition to those vaccines provided by our clinic partner, Kroger. We will host 3 more clinics throughout
the month of October, rotating locations throughout our communities as well.
One of our PHNs and a nursing shadow student attended the Shorewood Senior Center Blood Pressure
Check/Ask-a-Nurse event, where they interacted with over 20 seniors. Our Case Manager also attended
and was able to share her expertise and information about available services. Over 15 blood pressures
were checked and education was provided.

After 17 years, we said farewell to our Senior Environmental Health Specialist/Deputy Health Officer,
Brad. He brought invaluable knowledge and expertise to our team and we will miss him dearly!

WORKFORCE DEVELOPMENT
Our Strategic Plan is in its final stages and will be presented at our next Board of Health meeting in
November. We also are pursuing our PHAB (Public Health Accreditation Board) Accreditation, secondary
to funding from the Public Health Innovation Grant. This will be a tedious process but will help us improve
and strengthen NSHD as a department.
One of our former student interns is now an Environmental Health (EH) Specialist in Kenosha and
another former student shadow is an EH Specialist in Waukesha, highlighting the awesome hard work
our interns have put in and emphasizing how much we value being preceptors.
We welcomed two public health student interns (UWM), one nursing student shadower (Chamberlain),
and one nursing student clinical group of 8 (UWM).
Page 55 of 214

NORTH SHORE HEALTH DEPARTMENT
MONTHLY REPORT

SEPTEMBER 2026

MENTAL HEALTH & SOCIAL ISOLATION

158

Our Public Health Specialist created a new webpage for the North
Shore Dementia Initiative.

Naloxone
doses
distributed

16.25

1

Gallons of
sharps
collected

Lactation/
Home
Visits

Our MCH team hosted a Caregiver Social Group at the North Shore
Library, aimed at reducing social isolation and promoting family health.

HEALTHY LIVING
Nineteen sharps containers were sold.
Provided three car seat checks/installations.

24

Folks
trained in
Naloxone
use

We have a new small Naloxone box being piloted with the Brown Deer Farmers Market, which
can be found at the FoodShare booth.

ENVIRONMENTAL HEALTH
Our Environmental Health (EH) Specialist attended the Wisconsin Environmental Health
Association (WEHA) conference, learning about and connecting through the work of EH departments
throughout Wisconsin.

COMMUNICATION & COMMUNITY EVENTS
We attended/hosted seven community events.

Our communications included 10 posts on socials (3 videos, 7 regular posts) 1 newsletter, 3 blog
posts on new website, and 5 healthy highlights.

COMMUNICABLE
DISEASES
Probable and Confirmed Cases
COVID-19 Other Vector-Borne
<5 cases,
<5 cases, <5 cases,
11.4%
5.7%
8.6%
Food &
Water
<5 cases,
11.4%

Vaccine
Preventable
<5 cases,
5.7%

35
TOTAL

Influenza
<5 cases,
11.4%

STIs
16 cases,
45.7%

NORTH SHORE
ENVIRONMENTAL
HEALTH CONSORITUM

23

5

Inspections

New
licenses

11

5

Animal bite
follow ups

Radon test
kits sold
Page 56 of 214

Service Requests - September 2026
Request Category

Dead Animal
Utility Billing Questions
Property Maintenance and Building Code Violations
Speeding & Traffic Enforcement
Storm Drainage/Standing Water
Snow & Ice Control Service Request
Request for Information
Public Works Maintenance
Illegal Dumping
Water Quality Issues
Abandoned Vehicle
Miscellaneous Police
Parks Maintenance
General Suggestion or Concern
Pothole
Non Emergency Water, Sanitary, Storm
Restoration of City Work
Right-of-Way Damage (From City Snow Control Operations)
Sidewalk Repair
Sanitary Sewer Request
Miscellaneous
Street Light
Storm Sewer Request
Damage to City Property
Street Sign
Traffic Signal
Garbage and Recycling Collection
Tree Maintenance
Sink Hole/Ground Settling
Street Maintenance General
General & Other
Dead Animal on City Property
No Solicitors List
Total

Created
in period

Closed
in period

0
0
14
0
0
0
0
0
1
0
0
0
0
6
1
0
0
0
0
0
0
3
0
0
0
1
0
5
0
0
0
1
1
33

0
0
9
0
0
0
0
0
1
0
0
0
0
6
0
0
0
0
0
0
0
3
0
0
0
1
0
4
0
0
0
1
0
25

Average days
to close

13.2

1.9

2.2

5.1

7.1
5

2.2
5.24

Page 57 of 214

Revenue

September 2026

General Fund

Year to Date Percent Budget

179,376.87

14,261,875.86

82.95%

1,793,235.81
715,718.32
(204,563.05)
2,304,391.08

3,617,554.04
1,966,726.63
875,871.77
6,460,152.44

72.03%
77.86%
73.67%

19,367.87
198,410.70
110,587.21
1.19
22,330.19
13,567.82
6,328.00
20.00
142,255.28
512,868.26

45,083.37
1,524,097.26
662,458.98
91,470.95
943,692.97
40,635.45
107,915.60
1,421.34
983,741.15
4,400,517.07

0.00%
135.79%
145.22%
64.50%
136.52%
90.06%
71.78%
67.66%
100.00%
76.68%
0.00%

Proprietary Funds
Water (900)
Sewer (201)
Stormsewer (250)
TOTAL
Special Revenue Funds
Police Acquisition (204)
Crime Prevention (205)
Refuse & Recycling (221)
Hotel (244)
Special Events (247)
Health & Human Services (248)
Environmental (260)
REM Park (270)
Anniversary (274)
North Shore Court (275)
ARPA Funds (290)
TOTAL

Page 58 of 214

Expenditures

September 2026

General Fund
Mayor & Common Council (518.01)
Administration (518.02)
Finance (518.03)
Clerk (518.04)
Building & Technology (518.12)
Public Safety (520.19)
Public Works (522.51)
Community Health (524.41)
Library (526.71)
Community Development (528.15)
TOTAL

Year to Date Percent Budget

8,647.39
54,887.65
43,679.24
19,254.89
19,249.51
750,858.13
139,021.19
5,283.07
1,040,881.07

61,973.83
605,790.84
262,743.49
135,826.58
351,410.81
8,899,663.65
1,419,239.85
103,280.36
380,215.89
216,441.40
12,436,586.70

67.34%
93.17%
73.80%
56.20%
73.80%
74.04%
72.93%
72.00%
75.00%
61.06%

2,506,712.56
1,175,405.79
513,042.63
4,195,160.98

41.75%
45.99%
43.16%

TOTAL

305,465.36
35,971.22
31,883.76
373,320.34

Special Revenue Funds
Police Acquisition (204)
Crime Prevention (205)
Refuse & Recycling (221)
Hotel (244)
Special Events (247)
Health & Human Services (248)
Environmental (260)
REM Park (270)
Anniversary (274)
North Shore Court (275)
ARPA Funds (290)
TOTAL

5,087.10
87,730.20
92,007.25
8,052.53
450.00
24,712.81
42,952.02
260,991.91

6,411.77
21,827.91
789,488.84
276,219.17
80,777.47
514,532.45
696,879.15
181,266.54
938,924.39
3,506,327.69

Proprietary Funds
Water (900)
Sewer (201)
Stormsewer (250)

41.37%
87.31%
77.74%
27.62%
124.27%
49.20%
1482.72% Transferred out residential environmental fees to Fund 221 Refuse & Recycling
103.21%
0.00%
69.86%
0.00%

Page 59 of 214

September 2026
General Fund
Proprietary Funds

Special Revenue Funds
Police Acquisition (204)
Crime Prevention (205)
Refuse and Recycling (221)
Hotel (244)
Special Events (247)
Health & Human Services (248)
Environmental (260)
REM Park (270)
Anniversary (274)
North Shore Court (275)
ARPA Funds (290)

TOTAL

1-Jan
Fund Balance
6,674,098.00

Fund
+ or 1,825,289.16

Current
Fund Balance
8,499,387.16

5,737,965.05
29,512,522.00
3,603,500.33

(1,985,649.21)
2,264,991.46
(207,794.49)

3,752,315.84 *
31,777,513.46 **
3,395,705.84 ***

142,740.00
88,165.00
(709,396.00)
267,195.00
(108,255.00)
108,029.00
1,553,874.00
(173,833.00)
(34,224.00)
(135,480.00)
998,815.00

(6,411.77)
23,255.46
734,608.42
386,239.81
10,693.48
429,160.52
(656,243.70)
(73,350.94)
1,421.34
44,816.76
894,189.38

136,328.23
111,420.46
25,212.42
653,434.81
(97,561.52)
537,189.52
897,630.30
(247,183.94)
(32,802.66)
(90,663.24)
1,893,004.38

37,185,435.00

4,984,470.00

42,169,905.00

Net current assets. This method can indicate the liqudity of assets
Net of Revenue & Expenditures. This method is aligned with other funds calculation.
Cash balance. This method uses total balance in cash account and this is the most conservative method.

historically negative balance

historically negative balance
historically negative balance

*Current Assets - Current Liabilities = Net Current Assets
**Revenue-Expenditure=Net of Revenues & Expenditures
***Cash balance

Page 60 of 214

Revenue by Month
Proprietary Funds:
Water
Sewer
Storm
TOTAL
General Funds:
Property Taxes
Intergovernmental
Licenses & Permits
Fines
General Government
TOTAL

January

13,244.67
0.00
0.00
13,244.67

February

March

2,613.63
0.00
0.00
2,613.63

870,881.72
615,446.00
536,617.28
2,022,945.00

3,672,340.27 2,380,310.19
327,304.72
1,000.00
7,997.66
67,137.02
29,878.97
34,230.07
106,204.15
112,582.27
4,143,725.77 2,595,259.55

0.00
0.00
56,093.25
61,514.04
109,976.53
227,583.82

April

May

June

2,580.37
0.00
0.00
2,580.37

5,283.37
920,099.96
1,795.08
631,454.98
2,324.77
539,044.77
9,403.22 2,090,599.71

July

August

2,800.56
0.00
0.00
2,800.56

6,813.95 1,793,235.81
2,312.25
715,718.32
2,448.00 (204,563.05)
11,574.20 2,304,391.08

1,564,271.90
491.21
980,367.44
(4.16) 1,493,006.20
314,246.81 466,825.04
185,978.56 1,007,949.25
14,701.16
56,877.39 97,159.73
53,871.69
52,164.20
86,622.30
40,331.93 35,610.62
26,124.39
43,418.00
36,149.59
109,360.32 118,501.17
119,735.16
101,740.59
110,429.36
2,085,088.35 718,587.77 1,366,077.24 1,205,267.88 1,740,908.61

September

0.00
3,547.08
35,978.12
37,469.41
102,382.26
179,376.87

October

0.00

0.00

November

0.00

0.00

December

2026 YTD

0.00

3,617,554.04
1,966,726.63
875,871.77
6,460,152.44

0.00

10,090,783.05
2,321,552.62
513,901.36
344,727.02
990,911.81
14,261,875.86

Page 61 of 214

Business Review
Glendale, WI
September 9, 2026
Page 62 of 214

Our Partnership
We currently provide the following
services to City of Glendale
§

Building, Electrical, Mechanical and Plumbing
Inspections

§

Permit Technician Services

§

Plan Review Services

§

Zoning Services

Let’s Bring Your Vision to Life.

2

Privileged & Confidential

Page 63 of 214

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North Shore Fire/Rescue – September 2026
Highlights (2-3)

•

•

•

Calls for Service
Glendale Calls for
Service
Response Time

#
#
Minutes

The Fire Department Board of Directors
recommended a 2027 Operating and Capital
Budget to the seven municipalities that included
a 3.63% municipal contribution increase.
Two newly hired firefighter/emergency medical
technicians are participating in their training
academy with an expected completion date of
October 16.
The Department is happy to announce it has
been awarded a Assistance to Firefighters Grant
from the Federal Emergency Management
Agency to fund replacement of the
Department's self-contained breathing
apparatus (SCBA). Self-contained breathing
apparatus are used by firefighters to breathe
safely where the air may be dangerous or lack
enough oxygen. The Department's current
equipment is nearly thirteen years old.
Maintenance costs are beginning to rise and
newer technology and equipment standards are
putting the current equipment out of date. The
Department applied for the grant under FEMA's
Regional Grant application with the Cities of
Cudahy and South Milwaukee Fire Departments.
The total grant between the three departments
is just over $951,400. The three departments will
be responsible to fund 10% of that amount.
Great work by Battalion Chief Peter Ziegelbauer
and Administrative Coordinator Kerry Wenzel on
writing a successful grant application.

1,104
255
6 Minutes 32 Seconds (Average Response Time to High
Acuity Calls for Service)

Page 73 of 214

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Page 76 of 214

October 21, 2026
Charlie Imig
Director of City Services
City of Glendale
5909 N Milwaukee River Pkwy
Glendale, WI 53209
Re:

City of Glendale – 2026 PPII Program - Pay Application 1

Dear Charlie,
Attached is Pay Application 1 for the 2026 PPII project from M&E Construction, Inc.
We have reviewed the pay application and have the following comments:
1) The current contract is in the amount of $744,326.00.
2) Pay Application 1 includes work completed through August 2026 in the amount of $334,578.60.
3) The project is substantially complete and is expected to be ready for final payment midNovember.
4) Our engineering fees for design were $214,080.00. The engineering fees for construction to date
are $122,202.50.
5) A funding agreement is in place with MMSD, making 100% of the project costs for construction
and engineering, eligible for reimbursement through MMSD’s PPII program.
Based on our review of the completed work, we recommend that the city approve Pay Application 1 in the
amount of $334,578.60.
If you have any questions, please do not hesitate to contact me.
Clark Dietz, Inc.

Andrew Ashley, PE
Project Engineer
E-mail: [email protected]
cc:
encl:

Ben Metzler, PE, Clark Dietz, Inc.
Pay Application 1

759 North Milwaukee Street, Suite 200 / Milwaukee, WI 53202 / 414.727.4990 / clarkdietz.com

Page 77 of 214

10/19/26

Page 78 of 214

CONTINUATION SHEET

AIA DOCUMENT G703

2
APPLICATION NO: 1
APPLICATION DATE:
PERIOD TO:
ENGINEER'S PROJECT NO:

AIA Document G702, APPLICATION AND CERTIFICATION FOR PAYMENT, containing
Contractor's signed certification is attached.
In tabulations below, amounts are stated to the nearest dollar.
Use Column I on Contracts where variable retainage for line items may apply.
A

B

C

ITEM
NO.

DESCRIPTION OF WORK

SCHEDULED
VALUE

SPV.0060.01
SPV.0060.02
SPV.0060.03
SPV.0060.04
SPV.0060.05
SPV.0060.06
SPV.0060.07
SPV.0090.01
SPV.0090.02
SPV.0090.03
SPV.0090.04
SPV.0105.01
SPV.0105.02
SPV.0180.01
SPV.0180.02
SPV.0180.03
SPV.0180.04

Resident Coordination
Lateral Connection at Main
New Sanitary Tee at Main (Undistributed)
Lateral Extension into Home
Lateral Cleanout
Tree Removal Smaller than 15" DBH (Undistributed)
Tree Removal Larger than 15" DBH (Undistributed)
CCTV Lateral Pre-Construction
CCTV Sewer/Lateral Post-Construction
6" Sanitary Sewer Lateral
Curb and Gutter Remove and Replace (Undistributed)
Traffic Control
Warranty Bond
Concrete Sidewalk/Driveway Remove and Replace (Undistributed)
Concrete Pavement Remove and Replace
Sod Restoration (Undistributed)
HMA Pavement 4LT 58-28 S

PAGE TOTALS

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

18,500.00
370,000.00
10,000.00
37,000.00
111,000.00
3,000.00
5,000.00
7,353.00
7,353.00
49,020.00
3,000.00
10,000.00
25,000.00
11,000.00
48,000.00
25,500.00
3,600.00

$

744,326.00

D

E

WORK COMPLETED
FROM
THIS PERIOD
PREVIOUS
APPLICATION
(D + E)

$

-

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

22,000.00
190,000.00
7,500.00
19,000.00
57,000.00
8,667.00
3,981.00
26,540.00
5,000.00
12,500.00
-

$

352,188.00

$

OF

2

G05824003

F

G

H

I

J

MATERIALS
PRESENTLY
STORED
(NOT IN
D OR E)

TOTAL
COMPLETED
AND STORED
TO DATE
(D+E+F)

%
(G ÷ C)

BALANCE
TO FINISH
(C - G)

RETAINAGE

-

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

22,000.00
190,000.00
7,500.00
19,000.00
57,000.00
8,667.00
3,981.00
26,540.00
5,000.00
12,500.00
-

$

352,188.00

118.92%
51.35%
75.00%
51.35%
51.35%
0.00%
0.00%
117.87%
54.14%
54.14%
0.00%
50.00%
50.00%
0.00%
0.00%
0.00%
0.00%

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

(3,500.00)
180,000.00
2,500.00
18,000.00
54,000.00
3,000.00
5,000.00
(1,314.00)
3,372.00
22,480.00
3,000.00
5,000.00
12,500.00
11,000.00
48,000.00
25,500.00
3,600.00

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

1,100.00
9,500.00
375.00
950.00
2,850.00
433.35
199.05
1,327.00
250.00
625.00
-

$

392,138.00

$

17,609.40

Page 79 of 214

Invoice

M & E Construction, LLC
N3748 Uni Drive
Freedom, WI 54130
(920)-371-0829
[email protected]

Date

Invoice #

9/8/2026

2026-78

Bill To
Glendale 2026 PR #1

P.O. No.

Quantity

Description

Terms

Project

Rate

44 1: Resident coordination
19 2: Lateral connection at main
3 3: New sanitary tee at main
19 4: Lateral extension to home Inside only for PB
19 5: Lateral Clean out inside or outside
0 6: Tree removal 15" and less
0 7: Tree removal 15" and larger
2,889 8: CCTV Pre
1,327 9: CCTV Post
1,327 10: 6" sewer lateral pulled or open cut
0 11: Curb and gutter remove replace LF
0.5 12: Traffic Control
0.5 13: Warranty Bond
0 14: Concrete sidewalk/driveway remove replace SY
0 15: Concrete pavement remove replace SY
0 16: Sod restoration and maintenance SY
0 17: HMA Pavement SY

500.00
10,000.00
2,500.00
1,000.00
3,000.00
1,500.00
2,500.00
3.00
3.00
20.00
75.00
10,000.00
25,000.00
110.00
120.00
85.00
120.00

Total

Amount
22,000.00
190,000.00
7,500.00
19,000.00
57,000.00
0.00
0.00
8,667.00
3,981.00
26,540.00
0.00
5,000.00
12,500.00
0.00
0.00
0.00
0.00

$352,188.00

Page 80 of 214

5909 North Milwaukee River Parkway
Glendale, WI 53209

SUBJECT:

Review and Possible Action: 2025 Financial Audit

FROM:

Jialin Li, Finance Director

MEETING:

October 26, 2026, Common Council Meeting

MEETING DATE:

October 26, 2026

FISCAL SUMMARY:

STATUTORY REFERENCE:

BACKGROUND & ANALYSIS: The City recently completed the 2025 Financial Audit.
Representatives from the City’s Contractual Audit Firm, Clifton, Larson, and Allen, will be
present to review the results of the Financial Audit.
RECOMMENDATION: Review the audit presentation.
ACTION REQUESTED: No action required.
ATTACHMENTS:
2025 Financial Statements, 2025 Management Letter, 2025 Governance Letter

Page 81 of 214

COLLABORATORS | COACHES | ADVOCATES | MENTORS
FRIENDS | VOLUNTEERS | REGULARS | DINERS | VISITORS |
CPAs | CONSULTANTS | WEALTH ADVISORS | NEIGHBORS
COLLABORATORS | COACHES | ADVOCATES | MENTORS |
CONNOISSEURS | CUSTOMERS | TEACHERS | PATRONS | FR
| VOLUNTEERS | REGULARS
CPAS | CONSULTANTS
CITY OF GLENDALE
Glendale, Wisconsin
FINANCIAL STATEMENTS
Including Independent Auditors’ Report
As of and for the Year Ended December 31, 2025

Right there with you
CLAconnect.com

Page 82 of 214

CITY OF GLENDALE
TABLE OF CONTENTS
As of and for the Year Ended December 31, 2025
Page
Independent Auditors’ Report

1–3

Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position
Statement of Activities

4
5–6

Fund Financial Statements
Balance Sheet – Governmental Funds

7–8

Statement of Revenues, Expenditures and Changes in
Fund Balances - Governmental Funds

9 – 10

Reconciliation of the Statement of Revenues, Expenditures and Changes
in Fund Balances of Governmental Funds to the Statement of Activities
Statement of Net Position – Proprietary Funds
Statement of Revenues, Expenses and Changes in Net Position – Proprietary Funds
Statement of Cash Flows – Proprietary Funds

11
12 – 13
14
15 – 16

Statement of Fiduciary Net Position – Fiduciary Funds

17

Statement of Changes in Fiduciary Net Position – Fiduciary Funds

18

Notes to Financial Statements

19 – 69

Page 83 of 214

CITY OF GLENDALE
TABLE OF CONTENTS (cont.)
As of and for the Year Ended December 31, 2025

Page
Required Supplementary Information
Budgetary Comparison Schedule (NON-GAAP) – General Fund

70

Schedule of Changes in the Total OPEB Liability

71

Schedule of Proportionate Share of the Net Pension Liability (Asset) –
Wisconsin Retirement System

72

Schedule of Employer Contributions – Wisconsin Retirement System

72

Schedule of Proportionate Share of the Net OPEB Liability (Asset) –
Local Retiree Life Insurance Fund

73

Schedule of Employer Contributions – Local Retiree Life Insurance Fund

73

Notes to Required Supplementary Information

74 – 75

Supplementary Information
Combining Balance Sheet – Non-Major Governmental Funds

76 – 77

Combining Statement of Revenues, Expenditures and Changes in
Fund Balances – Non-Major Governmental Funds

78 – 79

Schedule of Revenues – Actual and Budget (Non-GAAP) – General Fund

80 – 81

Schedule of Departmental Expenditures – Actual and Budget – General Fund

82

Schedule of Revenues, Expenditures and Changes in Fund
Balance – Budget and Actual (Non-GAAP) – Debt Service Fund

83

Schedule of Operations and Maintenance Expense – Enterprise
Fund – Water Utility – 2025

84

Page 84 of 214

INDEPENDENT AUDITORS' REPORT

Page 85 of 214

CliftonLarsonAllen LLP
CLAconnect.com

INDEPENDENT AUDITORS’ REPORT

City Council
City of Glendale
Glendale, Wisconsin
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of the City of Glendale, as of and for
the year ended December 31, 2025, and the related notes to the financial statements, which collectively
comprise the City of Glendale’s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of the City of Glendale, as of
December 31, 2025, and the respective changes in financial position, and, where applicable, cash flows
thereof for the year then ended in accordance with accounting principles generally accepted in the
United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States
of America (GAAS). Our responsibilities under those standards are further described in the Auditors’
Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the City of Glendale and to meet our other ethical responsibilities, in accordance with
the relevant ethical requirements relating to our audit. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America, and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial statements, management is required to evaluate whether there are conditions
or events, considered in the aggregate, that raise substantial doubt about the City of Glendale’s ability
to continue as a going concern for twelve months beyond the financial statement date, including any
currently known information that may raise substantial doubt shortly thereafter.

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

1

Page 86 of 214

City Council
City of Glendale

Auditors’ Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a
material misstatement when it exists. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal control. Misstatements are considered
material if there is a substantial likelihood that, individually or in the aggregate, they would influence the
judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:


Exercise professional judgment and maintain professional skepticism throughout the audit.



Identify and assess the risks of material misstatement of the financial statements, whether due
to fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and disclosures
in the financial statements.



Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of City of Glendale’s internal control. Accordingly, no such opinion
is expressed.



Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.



Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about City of Glendale’s ability to continue as a going concern for a
reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal control-related
matters that we identified during the audit.

2

Page 87 of 214

City Council
City of Glendale

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the required
supplementary information listed in the table of contents be presented to supplement the basic financial
statements. Such information is the responsibility of management and, although not a part of the basic
financial statements, is required by the Governmental Accounting Standards Board who considers it to
be an essential part of financial reporting for placing the basic financial statements in an appropriate
operational, economic, or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with GAAS, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency with
management’s responses to our inquiries, the basic financial statements, and other knowledge we
obtained during our audit of the basic financial statements. We do not express an opinion or provide
any assurance on the information because the limited procedures do not provide us with sufficient
evidence to express an opinion or provide any assurance.
Management has omitted the management’s discussion and analysis that accounting principles
generally accepted in the United States of America require to be presented to supplement the basic
financial statements. Such missing information, although not a part of the basic financial statements, is
required by the Governmental Accounting Standards Board, who considers it to be essential part of the
financial reporting for placing the basic financial statements in an appropriate operational, economic,
and historical context. Our opinion on the basic financial statements are not affected by this missing
information.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City of Glendale’s basic financial statements. The supplementary information
as listed in the table of contents, are presented for purposes of additional analysis and are not a
required part of the basic financial statements. Such information is the responsibility of management
and was derived from and relates directly to the underlying accounting and other records used to
prepare the basic financial statements. The information has been subjected to the auditing procedures
applied in the audit of the basic financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other records
used to prepare the basic financial statements or to the basic financial statements themselves, and
other additional procedures in accordance with GAAS. In our opinion, the information is fairly stated, in
all material respects, in relation to the basic financial statements as a whole.

CliftonLarsonAllen LLP
Wauwatosa, Wisconsin
September 10, 2026

3

Page 88 of 214

BASIC FINANCIAL STATEMENTS

Page 89 of 214

CITY OF GLENDALE
STATEMENT OF NET POSITION
As of December 31, 2025

ASSETS
Cash and investments
Receivables (net)
Taxes
Accounts
Due from other governments
Internal balances
Inventories
Prepaid items
Restricted assets
Cash and investments
Deposit with insurance company
Other assets
Capital assets
Land
Construction in progress
Other capital assets, net of accumulated depreciation
Total Assets

Governmental
Activities

Business-type
Activities

$

$

DEFERRED OUTFLOWS OF RESOURCES
Pension related amounts
OPEB related amounts
Total Deferred Outflows of Resources

13,875,558

3,603,660

Totals
$

17,479,218

20,935,644
7,289,588
140,396
401,090
490,329

3,283,035
(401,090)
87,619
(318)

20,935,644
10,572,623
140,396
87,619
490,011

658,835
-

784,433
318

784,433
658,835
318

2,869,460
430,586
27,797,065
74,888,551

52,186
174,407
32,815,767
40,400,017

2,921,646
604,993
60,612,832
115,288,568

4,607,175
4,425,949
9,033,124

275,623
20,559
296,182

4,882,798
4,446,508
9,329,306

LIABILITIES
Accounts payable and other accrued liabilities
Accrued interest
Noncurrent liabilities
Net pension liability
Due within one year
Due in more than one year
Total Liabilities

2,059,406
315,725

1,062,987
86,310

3,122,393
402,035

786,963
7,288,976
52,017,801
62,468,871

45,477
1,617,790
8,198,663
11,011,227

832,440
8,906,766
60,216,464
73,480,098

DEFERRED INFLOWS OF RESOURCES
Pension related amounts
OPEB related amounts
Subsequent year tax levy
Total Deferred Inflows of Resources

2,308,734
2,289,845
20,935,644
25,534,223

133,417
39,033
172,450

2,442,151
2,328,878
20,935,644
25,706,673

8,324,364

23,312,824

31,637,188

44,140
6,681,935
(19,131,858)

107,447
676,986
5,415,265

44,140
107,447
676,986
6,681,935
(13,716,593)

(4,081,419) $

29,512,522

NET POSITION
Net investment in capital assets
Restricted for
Debt service
Emergency fund
Maintenance
TIF Purposes
Unrestricted (deficit)
TOTAL NET POSITION (DEFICIT)

$

$

25,431,103

See accompanying notes to the financial statements.
4
Page 90 of 214

CITY OF GLENDALE
STATEMENT OF ACTIVITIES
For the Year Ended December 31, 2025

Program Revenues

Functions/Programs
Governmental Activities
General government
Public safety
Public works
Health and human services
Culture, education and recreation
Conservation and development
Interest and fiscal charges
Total Governmental Activities
Business-type Activities
Water Utility
Sewer Utility
Storm Water Utility
Total Business-type Activities
Total

Expenses
$

$

3,597,843
12,565,283
7,843,252
1,193,790
1,222,628
2,914,837
1,446,434
30,784,067

Charges for
Services

Operating
Grants and
Contributions

Capital
Grants and
Contributions

$

$

$

581,849
3,071,970
473,779
73,168
4,200,766

3,813,648
2,281,440
872,924
6,968,012

4,822,103
2,435,666
1,160,268
8,418,037

37,752,079

$ 12,618,803

348,252
153,600
2,418,958
193,790
790,520
3,905,120
542,627
542,627

$

4,447,747

479,501
479,501
276,433
276,433

$

755,934

General Revenues
Taxes
Property taxes, levied for general purposes
Property taxes, levied for debt service
Property taxes, levied for TIF districts
Property taxes, levied for other
Intergovernmental revenues not restricted to specific programs
Investment income
Miscellaneous
Transfers
Total General Revenues and Transfers
Change in net position
NET POSITION (DEFICIT) - Beginning of Year
NET POSITION (DEFICIT) - END OF YEAR

See accompanying notes to the financial statements.
5

Page 91 of 214

Net (Expenses) Revenues and
Changes in Net Position
Governmental
Activities
$

$

Business-type
Activities

(2,667,742) $
(9,339,713)
(4,471,014)
(1,193,790)
(955,670)
(2,124,317)
(1,446,434)
(22,198,680)

Totals
-

$

(2,667,742)
(9,339,713)
(4,471,014)
(1,193,790)
(955,670)
(2,124,317)
(1,446,434)
(22,198,680)

-

1,284,888
696,853
287,344
2,269,085

1,284,888
696,853
287,344
2,269,085

(22,198,680)

2,269,085

(19,929,595)

10,764,277
4,250,885
5,041,207
1,022,933
1,821,068
728,460
676,258
263,789
24,568,877

198,551
1,868
(263,789)
(63,370)

10,764,277
4,250,885
5,041,207
1,022,933
1,821,068
927,011
678,126
24,505,507

2,370,197

2,205,715

4,575,912

(6,451,616)

27,306,807

20,855,191

(4,081,419) $

29,512,522

$ 25,431,103

See accompanying notes to the financial statements.
6

Page 92 of 214

CITY OF GLENDALE
BALANCE SHEET
GOVERNMENTAL FUNDS
As of December 31, 2025

General
ASSETS
Cash and investments
Receivables (net)
Taxes
Accounts
Due from other governments
Due from other funds
Prepaid items
Deposit with insurance company

$ 4,924,007
10,124,517
454,425
1,428,909
384,863
658,835
$ 17,975,556

TOTAL ASSETS
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities
Accounts payable
Accrued liabilities
Unearned revenue
Deposits
Due to other funds
Total Liabilities

$

104,062
458,792
584,202
1,147,056

Deferred Inflows of Resources
Subsequent year tax levy
Unavailable revenues
Total Deferred Inflows of Resources

10,124,517
29,885
10,154,402

Fund Balances
Nonspendable
Restricted
Committed
Unassigned (deficit)
Total Fund Balances (deficit)

1,043,698
5,630,400
6,674,098

TOTAL LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES

$ 17,975,556

Amounts reported for governmental activities
in the statement of net position are different because:
Capital assets used in governmental funds are not
financial resources and therefore are not reported in the funds. See Note II. A.
Internal Service fund net position
Deferred outflows of resources related to pensions and OPEBs do not relate to current financial resources
and are not reported in the governmental funds.
Deferred inflows of resources related to pensions and OPEBs do not relate to current financial resources
and are not reported in the governmental funds.
Some receivables that are not current available are reported as unavailable revenues in the fund financial
statements but are recognized as revenue when earned in the government-wide statements.
Some liabilities, including long-term debt, are not due and payable in the current period
and therefore, are not reported in the funds. See Note II. A.
NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES

See accompanying notes to the financial statements.
7

Page 93 of 214

General
Capital
Projects

Debt
Service
$

359,865

$

4,536,633
6,197,833
-

TIF #7
Capital
Projects
-

$

429,737
140,396
39,526
-

3,990,964

$

2,694,872
-

TIF #8
Capital
Projects

Nonmajor
Governmental
Funds

2,695,899

$

2,569,760
-

1,904,823

Totals
$

1,009,862
207,593
401,090
65,940
-

13,875,558
20,935,644
7,289,588
140,396
1,829,999
490,329
658,835

$

11,094,331

$

609,659

$

6,685,836

$

5,265,659

$

3,589,308

$

45,220,349

$

-

$

570,613
300,915
871,528

$

-

$

-

$

323,663
6,589
11,485
1,127,994
1,469,731

$

998,338
465,381
595,687
1,428,909
3,488,315

$

4,536,633
6,197,833
10,734,466

429,737
429,737

2,694,872
2,694,872

2,569,760
4,928
2,574,688

1,009,862
111,900
1,121,762

20,935,644
6,774,283
27,709,927

359,865
359,865

(691,606)
(691,606)

3,990,964
3,990,964

2,690,971
2,690,971

65,940
2,094,063
(1,162,188)
997,815

1,109,638
7,041,800
2,094,063
3,776,606
14,022,107

11,094,331

$

609,659

$

6,685,836

$

5,265,659

$

3,589,308

31,097,111
9,033,124
(4,598,579)
6,774,283
(60,409,465)
$

(4,081,419)

See accompanying notes to the financial statements.
8

Page 94 of 214

CITY OF GLENDALE
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
For the Year Ended December 31, 2025

General
REVENUES
Taxes
Intergovernmental
Licenses and permits
Fines, forfeitures and penalties
Public charges for services
Investment income
Miscellaneous
Total Revenues

$

EXPENDITURES
Current
General government
Public safety
Public works
Health and human services
Culture, recreation and education
Conservation and development
Capital outlay
Debt service
Principal
Interest and fees
Total Expenditures

9,731,476
3,254,616
1,321,565
492,415
180,717
313,455
855,739
16,149,983

2,142,024
11,687,438
2,225,873
137,446
490,522
46,099
16,729,402

Excess (deficiency) of revenues over expenditures

(579,419)

OTHER FINANCING SOURCES (USES)
Debt premium
Debt issued
Transfers in
Transfers out
Total Other Financing Sources (Uses)

2,374,440
(367,788)
2,006,652

Net Change in Fund Balances

1,427,233
5,246,865

FUND BALANCES - Beginning of Year (Deficit)
FUND BALANCES - END OF YEAR (DEFICIT)

$

6,674,098

See accompanying notes to the financial statements.
9

Page 95 of 214

General
Capital
Projects

Debt
Service
$

$

4,031,244
439,341
4,470,585

$

TIF #7
Capital
Projects

1,208,454
102,000
1,310,454

$

2,613,684
465,428

TIF #8
Capital
Projects
$

Nonmajor
Governmental
Funds

179,841
3,258,953

2,427,523
325,092
121,958
2,874,573

.

$

Totals

2,063,269
61,664
836,373
113,206
1,895,443
4,969,955

$ 20,867,196
5,315,254
1,321,565
492,415
1,017,090
728,460
3,292,523
33,034,503

-

7,497,466

4,695

2,447,126
45,398

969,301
84,072
1,505,071
1,056,344
579,851
369,026
37,663

3,111,325
11,771,510
3,730,944
1,193,790
1,070,373
2,862,251
7,585,222

6,308,579
1,680,409
7,988,988

7,497,466

4,695

2,492,524

4,601,328

6,308,579
1,680,409
39,314,403

(3,518,403)

(6,187,012)

3,254,258

382,049

368,627

(6,279,900)

466,728
3,411,540
3,878,268

5,800,000
(304,594)
5,495,406

(3,106,946)
(3,106,946)

-

(655,074)
(655,074)

466,728
5,800,000
5,785,980
(4,434,402)
7,618,306

359,865

(691,606)

147,312

382,049

(286,447)

1,338,406

-

-

3,843,652

2,308,922

1,284,262

12,683,701

(691,606) $

3,990,964

997,815

$ 14,022,107

359,865

$

$

2,690,971

$

See accompanying notes to the financial statements.
10

Page 96 of 214

CITY OF GLENDALE
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
For the Year Ended December 31, 2025

Net change in fund balances - total governmental funds

$

1,338,406

Amounts reported for governmental activities in the statement of activities
are different because:
Governmental funds report capital outlays as expenditures. However in the
statement of net position the cost of these assets are capitalized and they are
depreciated over their estimated useful lives and reported as depreciation
expense in the statement of activities.
Capital outlay is reported as an expenditure in the fund financial statements
but is capitalized in the government-wide statements
Some items reported as capital outlay were not capitalized
Net book value of retired assets
Depreciation is reported in the government-wide financial statements

7,585,222
(2,820,871)
(94,412)
(1,924,010)

Debt issued provides current financial resources to governmental funds,
but issuing debt increases long-term liabilities in the statement of net
position. Repayment of debt principal is an expenditure in the governmental
funds, but the repayment reduces long-term liabilities in the statement of
net position.
Debt issued
Principal repaid
Debt premium on current year issuance

(5,800,000)
6,308,579
(466,728)

Receivables not currently available are reported as revenue when collected or
currently available in the fund financial statements but are recognized as
revenue when earned in the government-wide financial statements.
Sponsor receivables
Other

(100,651)
(43,377)

Internal service fund change in net position

(1,068,481)

Some expenses in the statement of activities do not require the use of
current financial resources and, therefore, are not reported as expenditures
in the governmental funds.
Compensated absences
Debt premium amortization (net)
Other post employment obligations
Net pension liability (asset)
Deferred outflows of resources related to pensions and OPEBs
Deferred inflows of resources related to pensions and OPEBs
Accrued interest

(20,746)
243,173
(2,667,093)
(79,319)
11,205
1,978,498
(9,198)

CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES

$

2,370,197

See accompanying notes to the financial statements.
11

Page 97 of 214

CITY OF GLENDALE
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
As of December 31, 2025

Business-type Activities Enterprise Funds
Sewer
Storm Water
Utility
Utility

Water
Utility
ASSETS
Current Assets
Cash and investments
Receivables
Accounts
Due from other funds
Inventories
Total Current Assets

$

Noncurrent Assets
Restricted Assets
Cash and investments
Capital assets
Land
Construction in progress
Property and equipment
Less: Accumulated depreciation
Other Assets
Non-utility property - net value
Total Noncurrent Assets
Total Assets
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflow related to life OPEB
Deferred outflow related to pension
Total Deferred Outflows of Resources

82,533

$

3,243,447

$

277,680

$

Totals

Governmental
Activities Internal
Service
Fund

3,603,660

$

-

2,775,516
87,619
2,945,350

507,519
1,136,944
4,887,910

592,491
870,171

3,283,035
1,729,435
87,619
8,703,431

-

784,433

-

-

784,433

-

52,186
174,407
40,629,847
(14,910,846)

4,790,398
(2,352,586)

7,518,668
(2,859,714)

52,186
174,407
52,938,913
(20,123,146)

-

318
26,730,345

2,437,812

4,658,954

318
33,827,111

-

29,675,695

7,325,722

5,529,125

42,530,542

-

13,144
176,209
189,353

3,049
44,002
47,051

4,366
55,412
59,778

20,559
275,623
296,182

-

See accompanying notes to the financial statements.
12

Page 98 of 214

Business-type Activities Enterprise Funds
Sewer
Storm Water
Utility
Utility

Water
Utility

Totals

Governmental
Activities Internal
Service
Fund

LIABILITIES
Current Liabilities
Accounts payable
Accrued payroll
Due to other funds
Current portion of long-term debt
Compensated absences
Accrued interest payable
Total Current Liabilities

271,017
18,383
2,130,525
1,550,710
6,013
85,744
4,062,392

602,826
7,763
12,456
6,013
121
629,179

158,131
4,867
36,585
6,013
445
206,041

1,031,974
31,013
2,130,525
1,599,751
18,039
86,310
4,897,612

-

Noncurrent Liabilities
Bonds and notes payable
Net life OPEB liability
Net pension liability
Total Noncurrent Liabilities

8,111,892
36,610
29,710
8,178,212

10,000
8,241
6,909
25,150

19,999
11,921
8,858
40,778

8,141,891
56,772
45,477
8,244,140

-

Total Liabilities

12,240,604

654,329

246,819

13,141,752

-

25,171
87,161
112,332

5,666
20,268
25,934

8,196
25,988
34,184

39,033
133,417
172,450

-

16,282,992

2,415,356

4,614,476

23,312,824

-

107,447
676,986
444,687

4,277,154

693,424

107,447
676,986
5,415,265

-

DEFERRED INFLOWS OF RESOURCES
Deferred inflow related to life OPEB
Deferred inflow related to pension
Total Deferred Inflows of Resources
NET POSITION
Net investment in capital assets
Restricted for
Emergency fund
Maintenance
Unrestricted
TOTAL NET POSITION

$

17,512,112

$

6,692,510

$

5,307,900

$

29,512,522

$

-

See accompanying notes to the financial statements.
13

Page 99 of 214

CITY OF GLENDALE
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
PROPRIETARY FUNDS
For the Year Ended December 31, 2025

Business-type Activities Enterprise Funds
Water
Utility

Sewer
Utility

OPERATING REVENUES
Charges for services and sales
Other operating revenues
Total Operating Revenues

$ 4,822,103
4,822,103

$ 2,435,666
2,435,666

OPERATING EXPENSES
Operation and maintenance
Depreciation
Total Operating Expenses

2,701,824
775,588
3,477,412

Operating income

Storm Water
Utility
1,160,268
1,160,268

$ 8,418,037
8,418,037

2,169,796
106,504
2,276,300

767,230
91,900
859,130

5,638,850
973,992
6,612,842

-

1,344,691

159,366

301,138

1,805,195

-

347
(336,236)

161,742
542,627
(4,044)
1,868
(1,096)

36,462
(12,074)
(1,720)

198,551
542,627
(16,118)
1,868
(339,052)

19,308
-

Total Nonoperating Revenues
(Expenses)

(335,889)

701,097

22,668

387,876

19,308

Income Before Transfers

1,008,802

860,463

323,806

2,193,071

19,308

TRANSFERS
Capital contributions
Transfers in
Transfers out - tax equivalent
Total Transfers

276,433
367,788
(615,431)
28,790

(16,146)
(16,146)

-

276,433
367,788
(631,577)
12,644

(1,087,789)
(1,087,789)

CHANGE IN NET POSITION

1,037,592

844,317

323,806

2,205,715

(1,068,481)

NET POSTION - Beginning of Year

16,474,520

5,848,193

4,984,094

27,306,807

1,068,481

NET POSITION - END OF YEAR

$ 17,512,112

$ 6,692,510

5,307,900

$ 29,512,522

NONOPERATING REVENUES (EXPENSES)
Investment income
Grant revenue
Other expense
Other income
Interest expense

$

Total

Governmental
Activities Internal
Service
Fund

$

$

$

-

-

See accompanying notes to the financial statements.
14

Page 100 of 214

CITY OF GLENDALE
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
For the Year Ended December 31, 2025

Business-type Activities Enterprise Funds
Sewer
Storm Water
Utility
Utility

Water
Utility
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers
Receipts from (payments to) other funds
Paid to suppliers for goods and services
Paid to employees for services
Net Cash Flows From Operating Activities

$

CASH FLOWS FROM NONCAPITAL FINANCING
ACTIVITIES
Payments to city for tax equivalent
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Acquisition and construction of capital assets
Debt issued
Debt retired
Premium issued
Other income
Grant funds received
Other expense
Interest paid
Net Cash Flows From Capital and
Related Financing Activities
CASH FLOWS FROM INVESTING ACTIVITIES
Investment income received
Net Cash Flows From Investing Activities
Net Change in Cash and Cash Equivalents
CASH AND CASH EQUIVALENTS Beginning of Year
CASH AND CASH EQUIVALENTS - END OF YEAR

$

4,803,533 $ 1,928,147 $
(1,664,182)
1,803,335
(2,361,009)
(2,200,201)
(438,186)
(147,026)
340,156
1,384,255

Totals

Governmental
Activities Internal
Service
Fund

1,160,268 $ 7,891,948 $
(34,177)
104,976
(617,714)
(5,178,924)
(171,956)
(757,168)
336,421
2,060,832

-

(615,431)

(16,146)

-

(631,577)

(402,483)

(90,140)
2,000,000
(1,536,499)
49,491
367,788
(343,642)

(46,982)
(79,178)
1,868
542,627
(4,044)
(1,096)

(487,263)
(76,121)
(12,074)
(1,720)

(624,385)
2,000,000
(1,691,798)
49,491
369,656
542,627
(16,118)
(346,458)

-

446,998

413,195

(577,178)

283,015

-

347
347

161,742
161,742

36,462
36,462

198,551
198,551

19,308
19,308

172,070

1,943,046

(204,295)

1,910,821

(383,175)

694,896

1,300,401

481,975

2,477,272

383,175

866,966

$

3,243,447

$

277,680

$

4,388,093

$

-

See accompanying notes to the financial statements.
15

Page 101 of 214

Business-type Activities Enterprise Funds
Sewer
Storm Water
Utility
Utility

Water
Utility

Total

Governmental
Activities Internal
Service
Fund

1,805,195

$

RECONCILIATION OF OPERATING
INCOME TO NET CASH FLOWS FROM
OPERATING ACTIVITIES:
Operating income
Adjustments to Reconcile Operating
Income to Net Cash Flows From
Operating Activities:
Depreciation
Depreciation charged to other funds
Change in assets and liabilities
Accounts receivable
Inventory
Accounts payable
Other current liabilities
Due to other funds
Compensated absences

$

Pension Asset / Liability
Pension Deferred Outflows
Pension Deferred Inflows
OPEB Liability
OPEB Deferred Outflows
OPEB Deferred Inflows

NET CASH FLOWS FROM
OPERATING ACTIVITIES
RECONCILIATION OF CASH AND
CASH EQUIVALENTS TO THE
STATEMENT OF NET POSITION PROPRIETARY FUNDS
Cash and investments - statement of net position
Restricted Cash and investments - statement
of net position

1,344,691

$

159,366

$

301,138

$

-

775,588
56,267

106,504
(56,267)

91,900
-

973,992
-

-

(12,644)
(5,926)
(116,407)
818
(1,720,449)
1,224
4,538
52,982
(47,702)
(1,128)
2,766
5,538

(507,519)
(177,315)
1,859,602
1,048
2,551
(4,452)
(3,080)
1,833
(348)
2,332

(22,439)
(34,177)
432
2,569
2,246
(7,705)
(184)
742
1,899

(520,163)
(5,926)
(316,161)
818
104,976
2,704
9,658
50,776
(58,487)
521
3,160
9,769

-

$

340,156

$

1,384,255

$

336,421

$

2,060,832

$

-

$

82,533

$

3,243,447

$

277,680

$

3,603,660

$

-

784,433

-

-

784,433

-

CASH AND CASH EQUIVALENTS

$

866,966

$

3,243,447

$

277,680

$

4,388,093

$

-

NONCASH CAPITAL AND RELATED
FINANCING ACTIVITIES
Capital assets contributed from city

$

276,433

$

-

$

-

$

-

$

-

See accompanying notes to the financial statements.
16

Page 102 of 214

CITY OF GLENDALE
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
As of December 31, 2025

ASSETS
Cash and investments
Taxes receivable

Retirees Health
Insurance
Benefit
Trust

Custodial
Tax Collection
Fund

$

$

278
-

20,854,639
18,753,926

278

39,608,565

98
-

20,854,639

98

20,854,639

DEFERRED INFLOWS OF RESOURCES
Taxes levied for subsequent year's budget

-

18,753,926

TOTAL LIABILITIES AND DEFERRED
INFLOWS OF RESOURCES

98

39,608,565

TOTAL ASSETS
LIABILITIES
Accounts Payable
Taxes levied for subsequent year's budget
TOTAL LIABILITIES

NET POSITION
Restricted for retirement benefits

$

180

$

-

See accompanying notes to the financial statements.
17

Page 103 of 214

CITY OF GLENDALE
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
For the Year Ended December 31, 2025

ADDITIONS
Property tax collections
Total Additions

Retirees Health
Insurance
Benefit
Trust

Custodial
Tax Collection
Fund

$

$

DEDUCTIONS
Benefit expenses
Settlement of property tax collections
Total Deletions
Change in net position
Net Position - Beginning of year
NET POSITION - END OF YEAR

$

-

19,823,862
19,823,862

1,828
1,828

19,823,862
19,823,862

(1,828)

-

2,106

-

278

$

-

See accompanying notes to financial statements.
18

Page 104 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the City of Glendale, Wisconsin (the City) conform to accounting principles
generally accepted in the United States of America as applicable to governmental units. The accepted
standard-setting body for establishing governmental accounting and financial reporting principles is the
Governmental Accounting Standards Board (GASB).
A. REPORTING ENTITY
This report includes all of the funds of the city. The reporting entity for the city consists of the primary
government and its component unit. Component units are legally separate organizations for which the
primary government is financially accountable or other organizations for which the nature and significance
of their relationship with the primary government are such that their exclusion would cause the reporting
entity's financial statements to be misleading. The primary government is financially accountable if (1) it
appoints a voting majority of the organization's governing body and it is able to impose its will on that
organization, (2) it appoints a voting majority of the organization's governing body and there is a potential
for the organization to provide specific financial benefits to, or impose specific financial burdens on, the
primary government, (3) the organization is fiscally dependent on and there is a potential for the
organization to provide specific financial benefits to, or impose specific financial burdens on, the primary
government. Certain legally separate, tax exempt organizations should also be reported as a component
unit if all of the following criteria are met: (1) the economic resources received or held by the separate
organization are entirely or almost entirely for the direct benefit of the primary government, its component
units, or its constituents; (2) the primary government or its component units, is entitled to, or has the
ability to access, a majority of the economic resources received or held by the separate organization; and
(3) the economic resources received or held by an individual organization that the primary government, or
its component units, is entitled to, or has the ability to otherwise access, are significant to the primary
government.
Component units are reported using one of two methods, discrete presentation or blending. Generally,
component units should be discretely presented in a separate column in the financial statements. A
component unit should be reported as part of the primary government using the blending method if it
meets any one of the following criteria: (1) the primary government and the component unit have
substantively the same governing body and a financial benefit or burden relationship exists, (2) the
primary government and the component unit have substantively the same governing body and
management of the primary government has operational responsibility for the component unit, (3) the
component unit serves or benefits, exclusively or almost exclusively, the primary government rather than
its citizens, or (4) the total debt of the component unit will be paid entirely or almost entirely from
resources of the primary government. This report does not include any discretely presented component
units.
Blended Component Unit
The Glendale Community Development Authority (CDA) serves all the citizens of the government and is
governed by a board comprised of the mayor and citizens appointed by the mayor to serve four year
terms. The rates for user charges and bond issuance authorizations are approved by the city council and
the government is legally obligated to provide resources in case there are deficiencies in debt service
payments and resources are not available from other remedies. The Glendale CDA debt and transactions
are reported within the city’s TIF and parking capital projects funds.

19

Page 105 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS
Government-Wide Financial Statements
The statement of net position and statement of activities display information about the reporting
government as a whole. They include all funds of the reporting entity except for fiduciary funds. The
statements distinguish between governmental and business-type activities. Governmental activities
generally are financed through taxes, intergovernmental revenues, and other nonexchange revenues.
Business-type activities are financed in whole or in part by fees charged to external parties for goods or
services.
The statement of activities demonstrates the degree to which the direct expenses of a given function or
segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a
specific function or segment. The city does not allocate indirect expenses to functions in the statement of
activities. Program revenues include 1) charges to customers or applicants who purchase, use or directly
benefit from goods, services, or privileges provided by a given function or segment, and 2) grants and
contributions that are restricted to meeting the operational or capital requirements of a particular function
or segment. Taxes and other items not included among program revenues are reported as general
revenues. Internally dedicated resources are reported as general revenues rather than as program
revenues.
Fund Financial Statements
Financial statements of the reporting entity are organized into funds, each of which is considered to be a
separate accounting entity. Each fund is accounted for by providing a separate set of self-balancing
accounts, which constitute its assets, deferred outflows of resources, liabilities, deferred inflows of
resources, net position/fund equity, revenues, and expenditures/expenses.
Funds are organized as major funds or nonmajor funds within the governmental and proprietary
statements. An emphasis is placed on major funds within the governmental and proprietary categories. A
fund is considered major if it is the primary operating fund of the city or meets the following criteria:
a. Total assets/deferred outflows of resources, liabilities\deferred inflows of resources, revenues, or
expenditures/expenses of that individual governmental or enterprise fund are at least 10% of the
corresponding total for all funds of that category or type, and
b. The same element of the individual governmental fund or enterprise fund that met the 10% test is
at least 5% of the corresponding total for all governmental and enterprise funds combined.
c.

In addition, any other governmental or enterprise fund that the city believes is particularly
important to financial statement users may be reported as a major fund.

20

Page 106 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS (cont.)
Fund Financial Statements (cont.)
Separate financial statements are provided for governmental funds and proprietary funds, and fiduciary
funds, even though the latter are excluded from the government-wide financial statements. Major
individual governmental funds and major individual enterprise funds are reported as separate columns in
the fund financial statements.
The city reports the following major governmental funds:
General Fund – accounts for the city’s primary operating activities. It is used to account for and
report all financial resources except those accounted for and reported in another fund.
Debt Service Fund – used to account for and report financial resources that are restricted,
committed, or assigned to expenditure for the payment of general long-term debt principal,
interest, and related costs, other than enterprise debt.
General Capital Projects Fund – used to account for and report financial resources that are
restricted, committed, or assigned to expenditure for capital improvement projects.
Tax Incremental District (TIF) #7 Capital Projects Fund – used to account for and report
financial resources that are restricted, committed, or assigned to expenditures outlined in the
TID project plan.
Tax Incremental District (TIF) #8 Capital Projects Fund – used to account for and report
financial resources that are restricted, committed, or assigned to expenditures outlined in the
TID project plan.
The city reports the following major enterprise funds:
Water Utility – accounts for operations of the water system
Sewer Utility – accounts for operations of the sewer system
Storm Water Utility – accounts for operations of the storm water system

21

Page 107 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS (cont.)
Fund Financial Statements (cont.)
The city reports the following non-major governmental funds:
Special Revenue Funds – used to account for and report the proceeds of specific revenue
sources that are restricted or committed to expenditures for specified purposes (other than debt
service or capital projects).
Recycling Funds
Human Services
Police Acquisition
Hotel Room Tax
75th Anniversary
American Rescue Plan

July 4th Celebration
Environmental Fund
DARE Fund
Park
North Shore Municipal Court
TIF #9 Capital Projects

In addition, the city reports the following fund types:
Internal Service Fund was used to account for and report the financing of goods or services provided by
one department or agency to other departments or agencies of the city, or to other governmental units, on
a cost-reimbursement basis. During 2025, the City closed the fund and transferred the remaining funds to
the general fund.
General Liability Self Insurance
Pension (and Other Employee Benefit) trust fund is used to account for and report resources that are
required to be held in trust for the members and beneficiaries of defined benefit pension plans, defined
contribution plans, other postemployment benefit plans, or other employee benefit plans.
Retirees Health Insurance Benefit Trust
Custodial Fund is used to account for and report assets held by the city in a trustee capacity or as an
agent for individuals, private organizations, and/or other governmental units.
Tax Collection Fund

22

Page 108 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING,
AND FINANCIAL STATEMENT PRESENTATION
Government-Wide Financial Statements
The government-wide statement of net position and statement of activities are reported using the
economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of
accounting, revenues are recognized when earned and expenses are recorded when the liability is
incurred or economic asset used. Revenues, expenses, gains, losses, assets, and liabilities resulting from
exchange and exchange-like transactions are recognized when the exchange takes place. Property taxes
are recognized as revenues in the year for which they are levied. Taxes receivable for the following year
are recorded as receivables and unearned revenue. Grants and similar items are recognized as revenue
as soon as all eligibility requirements imposed by the provider are met. Special assessments are
recorded as revenue when earned. Unbilled receivables are recorded as revenues when services are
provided.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial
statements. Exceptions to this general rule are charges between the city’s water, sewer and storm water
utilities and various other functions of the government. Elimination of these charges would distort the
direct costs and program revenues reported for the various functions concerned.
Fund Financial Statements
Governmental fund financial statements are reported using the current financial resources measurement
focus and the modified accrual basis of accounting. Revenues are recorded when they are both
measurable and available. Available means collectible within the current period or soon enough thereafter
to be used to pay liabilities of the current period. For this purpose, the city considers revenues to be
available if they are collected within 60 days of the end of the current fiscal period. Expenditures are
recorded when the related fund liability is incurred, except for unmatured interest on long-term debt,
claims, judgments, compensated absences, and pension expenditures, which are recorded as a fund
liability when expected to be paid with expendable available financial resources.
Property taxes are recorded in the year levied as receivables and unearned revenues. They are
recognized as revenues in the succeeding year when services financed by the levy are being provided.
Intergovernmental aids and grants are recognized as revenues in the period the city is entitled the
resources and the amounts are available. Amounts owed to the city which are not available are recorded
as receivables and unavailable revenues. Amounts received prior to the entitlement period are also
recorded as deferred inflows.
Special assessments are recorded as revenues when they become measurable and available as current
assets. Annual installments due in future years are reflected as receivables and unavailable revenues.

23

Page 109 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING,
AND FINANCIAL STATEMENT PRESENTATION (cont.)
Fund Financial Statements (cont.)
Revenues susceptible to accrual include property taxes, miscellaneous taxes, public charges for services,
special assessments and interest. Other general revenues such as fines and forfeitures, inspection fees,
recreation fees, and miscellaneous revenues are recognized when received in cash or when measurable
and available under the criteria described above.
Proprietary and fiduciary fund financial statements (other than fiduciary funds) are reported using the
economic resources measurement focus and the accrual basis of accounting, as described previously in
this note. Fiduciary funds follow the accrual basis of accounting and do not have a measurement focus.
The proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the
proprietary funds are charges to customers for sales and services. Special assessments are recorded as
receivables and contribution revenue when levied. Operating expenses for proprietary funds include the
cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and
expenses not meeting this definition are reported as nonoperating revenues and expenses.
All Financial Statements
The preparation of financial statements in conformity with generally accepted accounting principles
requires management to make estimates and assumptions that affect the reported amounts of assets,
deferred outflows of resources, liabilities, and deferred inflows of resources and disclosure of contingent
assets and liabilities at the date of the financial statements and the reported amounts of revenues and
expenditures/expenses during the reporting period. Actual results could differ from those estimates.

24

Page 110 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
D. ASSETS, DEFERRED OUTFLOWS OF RESOURCES, LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND NET POSITION OR EQUITY
1.

Deposits and Investments

For purposes of the statement of cash flows, the city considers all highly liquid investments with an initial
maturity of three months or less when acquired to be cash equivalents.
Investment of city funds is restricted by Wisconsin state statutes. Available investments are limited to:
a. Time deposits in any credit union, bank, savings bank or trust company.
b. Bonds or securities of any county, city, drainage district, technical college district, village,
town, or school district of the state. Also, bonds issued by a local exposition district, a local
professional baseball park district, a local professional football stadium district, a local cultural
arts district, the University of Wisconsin Hospitals and Clinics Authority, or the Wisconsin
Aerospace Authority.
c. Bonds or securities issued or guaranteed by the federal government.
d. The local government investment pool.
e. Any security maturing in seven years or less and having the highest or second highest rating
category of a nationally recognized rating agency.
f. Securities of an open-end management investment company or investment trust, subject to
various conditions and investment options.
g. Repurchase agreements with public depositories, with certain conditions.
Additional restrictions may arise from local charters, ordinances, resolutions, and grant resolutions.
The city’s investment policy follows the state statute for allowable investments. The city has not adopted a
policy specifically addressing Custodial Credit Risk, Credit Risk, Interest Rate Risk, or Concentration of
Credit Risk.
Investments are stated at fair value, which is the amount at which an investment could be exchanged in a
current transaction between willing parties. Fair values are based on methods and inputs as outlined in
Note IV.A. The Wisconsin Local Government Invest Pool (LGIP) is reported at amortized cost.
Adjustments necessary to record investments at fair value are recorded in the operating statement as
increases or decreases in investment income. Investment income on commingled investments of
municipal accounting funds is allocated based on average balances. The difference between the bank
statement balance and carrying value is due to outstanding checks and/or deposits in transit.
LGIP is part of the State Investment Fund (SIF), and is managed by the State of Wisconsin Investment
Board. The SIF is not registered with the Securities and Exchange Commission, but operates under the
statutory authority of Wisconsin Chapter 25. The SIF reports the fair value of its underlying assets
annually. Participants in the LGIP have the right to withdraw their funds in total on one day’s notice. At
December 31, 2025, the fair value of the city’s share of the LGIP’s assets was substantially equal to the
amount as reported in these statements.
See Note IV.A. for further information.
25

Page 111 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
D. ASSETS, DEFERRED OUTFLOWS OF RESOURCES, LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND NET POSITION OR EQUITY (cont.)
2.

Receivables

Property taxes are levied in December on the assessed value as of the prior January 1. In addition to
property taxes for the city, taxes are collected for and remitted to the state and county governments as
well as the local school district and technical college district. Taxes for all state and local governmental
units billed in the current year for the succeeding year are reflected as receivables and due to other taxing
units on the accompanying statement of fiduciary net position.
Property tax calendar – 2025 tax roll:
Lien date and levy date
Tax bills mailed
Payment in full, or
First installment due
Second installment due
Third installment due
Tax deed by county – 2025
Delinquent real estate taxes

November 2025
December 2025
January 31, 2026
January 31, 2026
March 31, 2026
May 31, 2026
October 2028

Accounts receivable have been shown net of an allowance for uncollectible accounts of $761,178.
Delinquent real estate taxes as of July 31 are paid in full by the county, which assumes the collection
thereof. No provision for uncollectible accounts receivable has been made for the water, sewer, and
storm water utilities because they have the right by law to place substantially all delinquent bills on the tax
roll, and other delinquent bills are generally not significant.
During the course of operations, transactions occur between individual funds that may result in amounts
owed between funds. Short-term interfund loans are reported as “due to and from other funds.” Long-term
interfund loans (noncurrent portion) are reported as “advances from and to other funds.” Interfund
receivables and payables between funds within governmental activities are eliminated in the statement of
net position. Any residual balances outstanding between the governmental activities and business-type
activities are reported in the government-wide financial statements as internal balances.
3. Inventories and Prepaid Items
Governmental fund inventories are charged to expenditure accounts when purchased. Year-end inventory
was not significant. Proprietary fund inventories are generally used for construction and/or for operation
and maintenance work. They are not for resale. They are valued at cost based on a first-in first-out (FIFO)
basis, and charged to construction and/or operation and maintenance expense when used.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as
prepaid items in both government-wide and fund financial statements.

26

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
D. ASSETS, DEFERRED OUTFLOWS OF RESOURCES, LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND NET POSITION OR EQUITY (cont.)
4.

Restricted Assets

Mandatory segregations of assets are presented as restricted assets. Such segregations are required by
bond agreements and other external parties. Current liabilities payable from these restricted assets are so
classified. The excess of restricted assets over current liabilities payable from restricted assets will be
used first for retirement of related long-term debt. The remainder, if generated from earnings, is shown as
restricted net position.
5.

Capital Assets
Government –Wide Statements

Capital assets, which include property, plant and equipment, are reported in the government-wide
financial statements. Capital assets are defined by the government as assets with an initial cost of more
than $5,000 for general capital assets and $10,000 for infrastructure assets, and an estimated useful life
in excess of 1 year. All capital assets are valued at historical cost, or estimated historical cost if actual
amounts are unavailable. Donated capital assets are recorded at their estimated acquisition value at the
date of donation.
Additions to and replacements of capital assets of business-type activities are recorded at original cost,
which includes material, labor, and overhead. The cost of renewals and betterments relating to retirement
units is added to plant accounts. The cost of property replaced, retired or otherwise disposed of, is
deducted from plant accounts and, generally, together with removal costs less salvage, is charged to
accumulated depreciation.
Depreciation of all exhaustible capital assets is recorded as an allocated expense in the statement of
activities, with accumulated depreciation reflected in the statement of net position. Depreciation is
provided over the assets’ estimated useful lives using the straight-line method. The range of estimated
useful lives by type of asset is as follows:
Buildings
Machinery and Equipment
Utility System
Infrastructure

40
5-20
4-100
25-100

Years
Years
Years
Years

Fund Financial Statements
In the fund financial statements, capital assets used in governmental fund operations are accounted for
as capital outlay expenditures of the governmental fund upon acquisition. Capital assets used in
proprietary fund operations are accounted for the same way as in the government-wide statements.

27

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
D. ASSETS, DEFERRED OUTFLOWS OF RESOURCES, LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND NET POSITION OR EQUITY (cont.)
6.

Deferred Outflows of Resources

A deferred outflow of resources represents a consumption of net position/fund balance that applies to a
future period and will not be recognized as an outflow of resources (expense/expenditure) until that future
time.
7. Compensated Absences
The liability for compensated absences reported in the financial statements consists of leave that has not
been used that is attributable to services already rendered, accumulates and is more likely than not to be
used for time off or otherwise paid in cash or settled through noncash means. The liability also includes
amounts for leave that has been used for time off but has not yet been paid in cash or settled through
noncash means and certain other types of leave.
All vested vacation and sick leave pay is accrued when incurred in the government-wide and proprietary
fund financial statements. A liability for these amounts is reported in governmental funds only if they have
matured, for example, as a result of employee resignations and retirements, and are payable with
expendable resources.
Payments for vacation and sick leave will be made at rates in effect when the benefits are used.
Accumulated vacation and sick leave liabilities at December 31, 2025 are determined on the basis of
current salary rates and include salary related payments.
8. Long-Term Obligations/Conduit Debt
All long-term obligations to be repaid from governmental and business-type resources are reported as
liabilities in the government-wide statements. The long-term obligations consist primarily of notes and
bonds payable, vested accrued compensated absences, and net other post employment benefits
obligation.
Long-term obligations for governmental funds are not reported as liabilities in the fund financial
statements. The face value of debts (plus any premiums) are reported as other financing sources and
payments of principal and interest are reported as expenditures. The accounting in proprietary funds is
the same as it is in the government-wide statements.
For the government-wide statements and proprietary fund statements, bond premiums and discounts are
amortized over the life of the issue using the straight-line method. The balance at year end is shown as
an increase or decrease in the liability section of the statement of net position.
The city has approved the issuance of industrial revenue bonds (IRB) for the benefit of private business
enterprises. IRB's are secured by mortgages or revenue agreements on the associated projects, and do
not constitute indebtedness of the city. Accordingly, the bonds are not reported as liabilities in the
accompanying financial statements. At the end of the year there were several series of Industrial
Revenue Bonds outstanding. The aggregate principal amount payable for the issues could not be
determined.
28

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
D. ASSETS, DEFERRED OUTFLOWS OF RESOURCES, LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND NET POSITION OR EQUITY (cont.)
9.

Deferred Inflows of Resources

A deferred inflow of resources represents an acquisition of net position/fund balance that applies to a
future period and therefore will not be recognized as an inflow of resources (revenue) until that future
time.
10. Equity Classifications
Government–Wide Statements
Equity is classified as net position and displayed in three components:
a. Net investment in capital assets – Consists of capital assets including restricted capital
assets, net of accumulated depreciation and reduced by the outstanding balances (excluding
unspent bond proceeds) of any bonds, mortgages, notes, or other borrowings that are
attributable to the acquisition, construction, or improvement of those assets.
b. Restricted net position – Consists of net position with constraints placed on their use either by
1) external groups such as creditors, grantors, contributors, or laws or regulations of other
governments or, 2) law through constitutional provisions or enabling legislation.
c.

Unrestricted net position – All other net position that do not meet the definition of “restricted”
or “net investment in capital assets.”

When both restricted and unrestricted resources are available for use, it is the city’s policy to use
restricted resources first, then unrestricted resources as they are needed.
Fund Statements
Governmental fund equity is classified as fund balance and displayed as follows:
a. Nonspendable - Includes fund balance amounts that cannot be spent either because they are
not in spendable form or because legal or contractual requirements require them to be
maintained intact.
b. Restricted - Consists of fund balances with constraints place on their use either by 1) external
groups such as creditors, grantors, contributors, or laws or regulations of other governments
or 2) law through constitutional provisions or enabling legislation.
c.

Committed - Includes fund balance amounts that are constrained for specific purposes that
are internally imposed by the government through formal action of the highest level of
decision making authority. Fund balance amounts are committed through a formal action
(ordinance, resolution, motion) of the city council. This formal action must occur prior to the
end of the reporting period, but the amount of the commitment, which will be subject to the
constraints, may be determined in the subsequent period. Any changes to the constraints
imposed require the same formal action of the city council that originally created the
commitment.

29

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
D. ASSETS, DEFERRED OUTFLOWS OF RESOURCES, LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND NET POSITION OR EQUITY (cont.)
10. Equity Classifications (cont.)
Fund Statements (cont.)
d. Assigned - Includes spendable fund balance amounts that are intended to be used for
specific purposes that are not considered restricted or committed. Fund balance may be
assigned through the following; 1) The city has adopted a financial policy authorizing the city
administrator to assign amounts for a specific purpose. 2) All remaining positive spendable
amounts in governmental funds, other than the general fund, that are neither restricted nor
committed. Assignments may take place after the end of the reporting period.
e. Unassigned - Includes residual positive fund balance within the general fund which has not
been classified within the other above mentioned categories. Unassigned fund balance may
also include negative balances for any governmental fund if expenditures exceeds amounts
restricted, committed, or assigned for those purposes.
The city considers restricted amounts to be spent first when both restricted and unrestricted fund balance
is available unless there are legal documents / contracts that prohibit doing this, such as in grant
agreements requiring dollar for dollar spending. Additionally, the city would first use committed, then
assigned and lastly unassigned amounts of unrestricted fund balance when expenditures are made.
Proprietary fund equity is classified the same as in the government-wide statements.
Fiduciary fund equity is classified as restricted for retirement benefits on the statement of fiduciary net
position. Various restrictions apply and the city believes it is in compliance with all significant restrictions.
See Note IV. G. for further information.
11. Pension
The fiduciary net position of the Wisconsin Retirement System (WRS) has been determined using the
flow of economic resources measurement focus and accrual basis of accounting. This includes for
purposes of measuring the following:
• Net Pension Liability (Asset),
• Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions,
• Pension Expense (Revenue).
Information about the fiduciary net position of the WRS and additions to/deductions from WRS’ fiduciary
net position have been determined on the same basis as they are reported by the WRS. For this purpose,
benefit payments (including refunds of employee contributions) are recognized when due and payable in
accordance with the benefit terms. Investments are reported at fair value.

30

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE I – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)
D. ASSETS, DEFERRED OUTFLOWS OF RESOURCES, LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND NET POSITION OR EQUITY (cont.)
12. Postemployment Benefits Other Than Pensions (OPEB)
For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of
resources related to OPEB, and OPEB expense, information about the city health insurance OPEB Plan
has been determined on the same basis they are reported by the plan. For this purpose, the city OPEB
Plan recognizes benefit payments when due and payable in accordance with the benefit terms.
The fiduciary net position of the Local Retiree Life Insurance Fund (LRLIF) has been determined using
the flow of economic resources measurement focus and the accrual basis of accounting. This includes for
purposes of measuring following:
• Net OPEB Liability (Asset),
• Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs, and
• OPEB Expense (Revenue).
Information about the fiduciary net position of the LRLIF and additions to/deductions from LRLIF's
fiduciary net position have been determined on the same basis as they are reported by LRLIF. For this
purpose, benefit payments (including refunds of member contributions) are recognized when due and
payable in accordance with the benefit terms. Investments are reported at fair value.
13. Basis for Existing Rates
Water Utility
Current water rates were approved by the Public Service Commission of Wisconsin and went into effect
on June 29, 2024.
Sewer Utility
Current sewer rates were approved by the council and went into effect on January 1, 2017.
Stormwater Utility
Current stormwater rates were approved by the council and went into effect on June 17, 2015.

31

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE II – RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS
A. EXPLANATION OF CERTAIN DIFFERENCES BETWEEN THE GOVERNMENTAL FUND BALANCE SHEET
AND THE STATEMENT OF NET POSITION
The governmental fund balance sheet includes a reconciliation between fund balance – total
governmental funds and net position – governmental activities as reported in the government-wide
statement of net position. The details of this reconciliation include the following items:
One element of that reconciliation explains that other long term assets that are not available to pay for
current period expenditures and therefore are deferred in the funds.
Sponsor receivables
North Shore Fire Deparment receivable
Other
Combined Adjustment for Other
Long-term Assets

$

429,737
6,197,833
146,713

$ 6,774,283

Capital assets used in governmental funds are not financial resources and, therefore, are not reported in
the funds.
Land
Construction in progress
Buildings
Machinery and equipment
Infrastructure
Less: Accumulated depreciation
Combined Adjustment for Capital Assets

$ 2,869,460
430,586
15,770,598
7,314,193
33,813,721
(29,101,447)
$ 31,097,111

Long-term liabilities applicable to the city’s governmental activities are not due and payable in the current
period, and accordingly, are not reported as fund liabilities. Interest on long-term debt is not accrued in
governmental funds, but rather is recognized as an expenditure when due. All liabilities–both current and
long-term–are reported in the statement of net position.
Bonds and notes payable
Compensated absences
Net Health OPEB liability
Net pension liability (asset)
Net life OPEB liability
Accrued Interest
Unamortized debt premium
Combined Adjustment for
Long-Term Liabilities

$ 40,305,841
263,808
16,694,891
786,963
549,006
315,725
1,493,231
$ 60,409,465

32

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE III – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. EXCESS EXPENDITURES OVER APPROPRIATIONS
The following funds had an excess of actual expenditures (including transfers out) over appropriations for
the year ended December 31, 2025.
Budgeted
Actual
Excess Expenditures
Funds
Expenditures Expenditures
Over Budget
General Fund
$ 16,321,973 $ 16,729,402 $
407,429
Debt Service Fund
7,788,858
7,988,988
200,130
Recycling Fund
976,513
1,022,432
45,919
July 4th Celebration Fund
71,000
84,664
13,664
Human Services Fund
921,577
987,418
65,841
DARE Fund
30,000
69,356
39,356
Park Fund
167,185
208,940
41,755

The city controls expenditures at the department level for the General Fund and at fund level for all other
funds. Some individual departments in the General Fund experienced expenditures which exceeded
appropriations. The detail of those items can be found in the city‘s year-end budget to actual report.
B. LIMITATIONS ON THE CITY’S TAX LEVY
Wisconsin law limits the city's future tax levies. Generally the city is limited to its prior tax levy dollar
amount (excluding TIF Districts), increased by the greater of the percentage change in the city's
equalized value due to new construction or zero percent. Changes in debt service from one year to the
next are generally exempt from this limit with certain exceptions. The city is required to reduce its
allowable levy by the estimated amount of fee revenue it collects for certain services, if those services
were funded in 2013 by the property tax levy. Levies can be increased above the allowable limits if the
amount is approved by referendum.
C. DEFICIT BALANCE
Generally accepted accounting principles require disclosure of individual funds that have deficit balances
at year end.
As of December 31, 2025, the Capital Projects Fund held a deficit balance of $691,606, the Recycling
Fund held a deficit balance of $709,396, the July 4th Celebration fund held a deficit balance of $108,255,
the Park fund held a deficit balance of $173,833, the 75th Anniversary Fund held a deficit balance of
$34,224 and the North Shore Municipal Court held a deficit balance of $135,480, the TIF #9 Fund held a
deficit balance of $1,000 due to current year expenditures exceeding current year revenues. The city
plans to fund this deficit with future contributions and/or tax levies.

33

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS
A. DEPOSITS AND INVESTMENTS
The city maintains a cash and investment pool that is available for use by all funds. Each fund type’s
portion of this pool is displayed on the statement of net position and balance sheet as cash and
investments. The city’s deposits and investments at year end were comprised of the following:

Demand Deposits
LGIP
Cash held by others
Petty cash
Total Deposits and Investments
Reconciliation to financial statements
Per statement of net position
Unrestricted cash and investments
Restricted cash and investments
Per statement of fiduciary net position
Retiree Health Insurance Benefit Trust
Custodial
Total Deposits and Investments

Carrying
Value

Statement
Balances

Associated
Risks

$ 25,037,084
13,296,741
784,433
310

$ 25,011,138
13,296,741
784,433
-

Custodial credit
Credit, interest rate
Custodial credit
N/A

$ 39,118,568

$ 39,092,312

$ 17,479,218
784,433
278
20,854,639
$ 39,118,568

34

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
A. DEPOSITS AND INVESTMENTS (cont.)
Deposits in each local and area bank are insured by the FDIC in the amount of $250,000 for time and
savings accounts (including NOW accounts), and $250,000 for demand deposit accounts (interestbearing and noninterest-bearing). In addition, if deposits are held in an institution outside of the state in
which the government is located, insured amounts are further limited to a total of $250,000 for the
combined amount of all deposit accounts.
Bank accounts are also insured by the State Deposit Guarantee Fund in the amount of $400,000.
However, due to the nature of this fund, recovery of material principal losses may not be significant to
individual municipalities. This coverage has not been considered in computing custodial credit risk.
The city categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair
value of the asset. Level 1 inputs are quoted prices in active markets for identical assets: Level 2 inputs
are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The valuation
method for recurring fair value measurements of investments is the quoted market prices approach.
Custodial Credit Risk
Deposits
Custodial credit risk is the risk that in the event of a financial institution failure, the city’s deposits may not
be returned to the city.
As of December 31, 2025, none of the city’s bank balances were exposed to custodial credit risk as
uninsured and uncollateralized.
Investments
For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the
city will not be able to recover the value of its investments or collateral securities that are in the
possession of an outside party.
The city does not have any investments exposed to custodial credit risk.

35

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
A. DEPOSITS AND INVESTMENTS (cont.)
Credit Risk
Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligation.
The city had investments in the LGIP which is not rated.
Concentration of Credit Risk
Concentration of credit risk is the risk of loss attributed to the magnitude of the city’s investment in a
single issuer. At December 31, 2025, no single issuer represented more than 5% of the total investment
portfolio.
Interest Rate Risk
Interest rate risk is the risk that changes in interest rates will adversely affect the value of an investment.
The City held investments in LGIP with a weighted average maturity of 43 days.
See Note I.D.1. for further information on deposit and investment policies.

36

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
B. RECEIVABLES
All of the receivables are expected to be collected within one year.
Governmental funds report unavailable or unearned revenue in connection with receivables for revenues
that are not considered to be available to liquidate liabilities of the current period. Property taxes levied for
the subsequent year are not earned and cannot be used to liquidate liabilities of the current period.
Governmental funds also defer revenue recognition in connection with resources that have been
received, but not yet earned. At the end of the current fiscal year, the various components of unavailable
revenue and unearned revenue reported in the governmental funds were as follows:
Unavailable
Property taxes for subsequent year
North Shore Fire Department
Sponsor receivables
Other
Total Unearned/Unavailable Revenue
for Governmental Funds

Unearned/Tax Levy

$

6,197,833
429,737
146,713

$

20,935,644
-

$

6,774,283

$

20,935,644

C. RESTRICTED ASSETS
The following represent the balances of the restricted assets:
Long Term Debt Accounts
Reserve

–

Used to report resources set aside to make up potential future deficiencies in
the reserve account. This reserve is to be used only if sufficient resources
are not available to finance the annual debt service. If used, the city is
obligated to replenish the account. This includes any remaining capitalized
interest from the borrowing.

Deposits with North Shore Water Commission
The water utility established separate emergency and maintenance accounts with the North
Shore Water Commission. The commission has custody of these accounts and is authorized to
draw on the accounts as needed.

37

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
C. RESTRICTED ASSETS (cont.)
Following is a list of restricted assets at December 31, 2025:
Restricted
Net
Position

Restricted
Assets
Governmental Activities
Debt service
TIF Purposes
Total Governmental Activities
Business-type Activities
Water deposit - Emergency
Water deposit - Maintenance
Total Business-type Activities

$

359,865
6,681,935

$

44,140
6,681,935

$

7,041,800

$

6,726,075

$

107,447
676,986

$

107,447
676,986

$

784,433

$

784,433

38

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
D. CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2025 was as follows:
Beginning
Balance
Additions
Deletions
Governmental Activities
Capital assets not being depreciated:
Land
$ 2,655,860 $ 213,600 $
430,586
Construction in progress
Total Capital Assets Not Being
Depreciated
2,655,860
644,186
Capital assets being depreciated
Buildings
Machinery and equipment
Infrastructure
Total Capital Assets Being
Depreciated

Ending
Balance

$ 2,869,460
430,586
3,300,046

15,651,473
6,774,774
31,112,895

119,125
1,300,214
2,700,826

760,795
-

15,770,598
7,314,193
33,813,721

53,539,142

4,120,165

760,795

56,898,512

5,110,526
3,810,230
18,923,064
27,843,820

392,526
603,433
928,051
1,924,010

666,383
666,383

5,503,052
3,747,280
19,851,115
29,101,447

Net Capital Assets Being Depreciated

25,695,322

2,196,155

94,412

27,797,065

Total Governmental Activities Capital
Assets, Net of Accumulated
Depreciation

$28,351,182

$2,840,341

94,412

$31,097,111

Less: Accumulated depreciation for
Buildings
Machinery and equipment
Infrastructure
Total Accumulated Depreciation

$

39

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
D. CAPITAL ASSETS (cont.)
Depreciation expense was charged to functions as follows:
Governmental Activities
General government
Public safety
Public works, which includes the depreciation of infrastructure
Culture, recreation and education
Total Governmental Activities Depreciation Expense

Beginning
Balance
Business-Type Activities
Water
Capital assets not being depreciated:
Land and land rights
Construction in progress
Total Capital Assets Not Being
Depreciated
Capital assets being depreciated:
Source of supply
Pumping
Treatment
Transmission and distribution
Administrative and general assets
Total Capital Assets Being
Depreciated
Less: Accumulated depreciation for
Source of supply
Pumping
Treatment
Transmission and distribution
Administrative and general assets
Total Accumulated Depreciation
Net Water Plant

$

52,186
-

$ 382,793
197,525
1,192,773
150,919
$1,924,010

Additions

$

174,407

Ending
Balance

Deletions

$

-

$

52,186
174,407

52,186

174,407

-

226,593

754,238
2,110,718
4,289,337
31,874,023
1,479,307

24,985
8,977
84,648
73,556

19,662
3,850
46,430

754,238
2,135,703
4,278,652
31,954,821
1,506,433

40,507,623

192,166

69,942

40,629,847

570,866
1,308,401
3,009,353
7,935,760
1,324,553
14,148,933

13,061
56,718
122,195
589,706
50,175
831,855

19,662
3,850
46,430
69,942

583,927
1,365,119
3,111,886
8,521,616
1,328,298
14,910,846

$26,410,876

$ (465,282) $

-

$25,945,594

40

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
D. CAPITAL ASSETS (cont.)
Beginning
Balance
Business-Type Activities (cont.)
Sewer
Capital assets being depreciated
Collection system
Collection system pumping
Total Capital Assets Being
Depreciated
Less: Accumulated depreciation for
Collection system
Collection system pumping
Total Accumulated Depreciation
Net Sewer Plant
Storm Water
Capital assets being depreciated
Collection system
Collection system pumping
Total Capital Assets Being
Depreciated

$ 4,541,993
201,423

Additions

Deletions

$

$

46,982

Ending
Balance

-

$ 4,541,993
248,405

4,743,416

46,982

-

4,790,398

2,114,470
187,879
2,302,349

45,420
4,817
50,237

-

2,159,890
192,696
2,352,586

(3,255) $

-

$ 2,437,812

-

$ 6,600,217
918,451

$ 2,441,067

$

$ 6,600,217
431,188

$

487,263

$

7,031,405

487,263

-

7,518,668

2,384,618
383,196
2,767,814

66,002
25,898
91,900

-

2,450,620
409,094
2,859,714

Net Storm Water Plant

$ 4,263,591

$ 395,363

$

-

$ 4,658,954

Business-Type Capital Assets,
Net of Accumulated Depreciation

$ 33,115,534

$

(73,174) $

-

$ 33,042,360

Less: Accumulated depreciation for
Collection system
Collection system pumping
Total Accumulated Depreciation

41

Page 127 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
D. CAPITAL ASSETS (cont.)
Depreciation expense was charged to functions as follows:
Business-type Activities
Water
Sewer
Storm water
Total Business-type Activities
Depreciation Expense

$

775,588
106,504
91,900

$

973,992

Depreciation expense may be different from business-type activity capital asset additions because of joint
metering, salvage, cost of removal, internal allocations, or costs associated with the disposal of assets.

42

Page 128 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
E. INTERFUND RECEIVABLES/PAYABLES AND TRANSFERS
The following is a schedule of interfund receivables and payables including any overdrafts on pooled cash
and investment accounts:
Receivable Fund
General
General
Environment Fund
Sewer Utility
Storm Water Utility

Payable Fund
General Capital Projects
Nonmajor
Water Utility
Water Utility
Water Utility

Amount
$
300,915
1,127,994
401,090
1,136,944
592,491

Total - Fund Financial Statements
Less: Fund eliminations
Total Internal Balances - Government-Wide
Statement of Net Position

3,559,434
(3,158,344)
$

401,090

Receivable Fund
Governmental Activities

$

Amount
401,090

Payable Fund
Business-Type Activities

The principal purpose of these interfunds is to account for the time lag between the dates that
(1) interfund goods and services are provided or reimbursable expenditures occur, (2) transactions are
recorded in the accounting system, and (3) payments between funds are made.

43

Page 129 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
E. INTERFUND RECEIVABLES/PAYABLES AND TRANSFERS (cont.)
The following is a schedule of interfund transfers:
Fund Transferred To

Fund Transferred From

General

Hotel Room Tax

General
General
General
Water Utility
Debt Service
Debt Service

Water Utility
Sewer Utility
Internal Service
General
General Capital Projects
TIF #7 Capital Projects

Amount
$

655,074 City portion of room tax
615,431
16,146
1,087,789
367,788
304,594
3,106,946

Sub-Total

6,153,768

Less: Fund eliminations

(5,889,979)

Total Transfers Government-Wide Statement of Activities

$

Fund Transferred To

Fund Transferred From

Governmental Activities

Business-Type Activities

Principal Purpose

Tax equivalent
Tax equivalent
Garbage collection

Current debt payments

263,789
Amount

$

(263,789)

Generally, transfers are used to (1) move revenues from the fund that collects them to the fund that the
budget requires to expend them, (2) move receipts restricted to debt service from the funds collecting the
receipts to the debt service fund, and (3) use unrestricted revenues collected in the general fund to
finance various programs accounted for in other funds in accordance with budgetary authorizations.

44

Page 130 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
F. LONG-TERM OBLIGATIONS
Long-term obligations activity for the year ended December 31, 2025 was as follows:
Beginning
Increases

Balance
Governmental Activities
Bonds and Notes Payable:
General obligation debt
Notes payable - direct placement
Premiums (net of discounts)

$ 39,823,264
991,156
1,269,676

Sub-totals

$

5,800,000
466,728

Decreases

$

Ending

Amounts
Due Within

Balance

One Year

6,251,522
57,057
243,173

$ 39,371,742
934,099
1,493,231

$

6,053,227
58,416
-

42,084,096

6,266,728

6,551,752

41,799,072

6,111,643

Other Liabilities
Vested compensated absences

243,062

330,202

309,456

263,808

263,808

Net life OPEB liability
Total Health OPEB liability

655,788
13,921,016

3,687,400

106,782
913,525

549,006
16,694,891

913,525

Total Other Liabilities

14,819,866

4,017,602

1,329,763

17,507,705

1,177,333

$ 56,903,962

$ 10,284,330

7,881,515

$ 59,306,777

Total Government Activities
Long-Term Liabilities

Beginning
Balance
Business-type Activities
Bonds and Notes Payable:
General obligation debt
Premiums (net of discounts)

$

Sub-totals
Other Liabilities
Vested compensated absences
Net life OPEB liability
Total Other Liabilities
Total Business-type Activities
Long-Term Liabilities

$

9,207,259
198,498

$

Increases

$

2,000,000
49,491

1,691,797
21,812

$

9,515,462
226,177

7,288,976

Amounts
Due Within
One Year

Ending
Balance

Decreases

$

$

$

1,599,748
-

9,405,757

2,049,491

1,713,609

9,741,639

1,599,748

14,367
56,251

144,145
521

140,470
-

18,042
56,772

18,042
-

70,618

144,666

140,470

74,814

18,042

9,476,375

$

2,194,157

$

1,854,079

$

9,816,453

$

1,617,790

45

Page 131 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
F. LONG-TERM OBLIGATIONS (cont.)
In accordance with Wisconsin Statutes, total general obligation indebtedness of the city may not exceed
5% of the equalized value of taxable property within the city's jurisdiction. The debt limit as of
December 31, 2025, was $134,384,810. Total general obligation debt outstanding at year end was
$48,887,204.
General Obligation Debt
All general obligation notes and bonds payable are backed by the full faith and credit of the city. Notes
and bonds in the governmental funds will be retired by future property tax levies or tax increments
accumulated by the debt service fund. Business-type activities debt is payable by revenues from user
fees of those funds or, if the revenues are not sufficient, by future tax levies.

General Obligation Debt
Promissory Notes
Promissory Notes
Promissory Notes
Promissory Notes
Promissory Notes
Refunding Notes (TIF 7)
Promissory Notes
State Trust Fund Loan (TIF 7)
State Trust Fund Loan
State Trust Fund Loan
Refunding Bonds, Series 2023A
Refunds Bonds, Series 2023B
Promissory Notes
Promissory Notes

Date of
Issue

Final
Maturity

04/13/15
04/04/16
04/17/17
04/17/17
06/28/18
03/27/19
08/05/19
08/31/20
12/21/20
12/28/21
05/23/23
07/25/23
04/10/24
04/15/25

04/01/25
04/01/26
04/01/27
04/01/27
04/01/28
04/01/28
04/01/29
03/15/25
03/15/30
03/15/31
04/01/33
04/01/33
04/01/34
04/01/35

Total Governmental Activities – General Obligation Debt

Interest
Rates

Original
Indebtedness

2.00 - 3.00% $ 1,820,000
2.00 - 3.00%
4,250,000
2.10 - 3.00%
2,125,000
2.00 - 2.95%
2,700,000
3.00 - 4.00%
7,315,000
3.00 - 5.00%
6,620,000
3.00%
1,030,000
2.50%
8,832,146
3.00%
1,525,000
3.00%
3,355,000
4.00%
8,740,000
4.00%
4,635,000
4.00-5.00%
4,500,000
4.00-6.00%
5,800,000

Balance
December 31,
2025
$

530,000
625,000
540,000
5,920,000
5,655,000
830,000
903,035
2,348,707
8,510,000
3,795,000
3,915,000
5,800,000

$

39,371,742

46

Page 132 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
F. LONG-TERM OBLIGATIONS (cont.)
General Obligation Debt (cont.)
Business-type Activities

General Obligation Debt
Water Utility
Promissory Notes
Promissory Notes
Promissory Notes
Promissory Notes
Promissory Notes
Promissory Notes
Promissory Notes
GO Refund Bonds, Series 2023B
Promissory Notes
Promissory Notes
Total Water Utility
Sewer Utility
Promissory Notes
Promissory Notes
Promissory Notes
Total Sewer Utility
Storm Water Utility
Promissory Notes
Promissory Notes
Promissory Notes
Total Storm Water Utility

Date of
Issue

Final
Maturity

Interest
Rates

Original
Indebtedness

04/13/15
04/04/16
04/17/17
06/28/18
08/05/19
12/21/20
12/28/21
07/25/23
04/10/24
04/15/25

04/01/25
04/01/26
04/01/27
04/01/28
04/01/29
03/15/30
03/15/31
04/01/33
04/10/27
04/01/35

04/13/15
04/04/16
04/17/17

04/01/25 2.00 - 3.00%
04/01/26 2.00 - 3.00%
04/01/27 2.10 - 3.00%

600,000
20,000
65,000

2,456
20,000
22,456

04/13/15
04/04/16
04/17/17

04/01/25 2.00 - 3.00%
04/01/26 2.00 - 3.00%
04/01/27 2.10 - 3.00%

365,000
135,000
225,000

16,584
40,000
56,584

Total Business-type Activities General Obligation Debt

2.00 - 3.00% $ 515,000
2.00 - 3.00%
1,595,000
2.10 - 3.00%
1,885,000
3.00 - 4.00%
1,410,000
3.00 - 4.00%
1,720,000
3.00%
2,755,000
3.00%
1,270,000
4.00%
2,780,000
3.00%
1,410,000
4.00-6.00%
2,000,000

Balance
December 31,
2025
$

$

195,958
600,000
385,000
1,160,000
1,631,386
889,078
2,285,000
290,000
2,000,000
9,436,422

9,515,462

47

Page 133 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
F. LONG-TERM OBLIGATIONS (cont.)
General Obligation Debt (cont.)
Debt service requirements to maturity are as follows:

Years

Governmental Activities
General Obligation Debt
Principal
Interest

Business-type Activities
General Obligation Debt
Principal
Interest

2026
2027
2028
2029
2030
2031 - 2035
2036 - 2040
2041 - 2045

$ 6,053,227
5,194,224
7,790,522
2,762,666
2,560,146
9,800,957
2,640,000
2,570,000

$ 1,625,708
1,256,817
1,026,207
837,863
722,183
2,027,854
809,200
157,000

$ 1,599,748
1,618,095
1,291,706
1,330,990
945,568
1,489,355
555,000
685,000

$

Totals

$ 39,371,742

$ 8,462,832

$ 9,515,462

$ 1,903,740

381,367
286,432
236,111
188,502
145,873
373,605
212,019
79,831

48

Page 134 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
F. LONG-TERM OBLIGATIONS (cont.)
Notes Payable – Direct Placement
Notes payable to the Village of Whitefish Bay and the Village of Bayside for a portion of various fire
department projects of the North Shore Fire Department are payable from future property tax levies or
other general revenues of the city. These notes are not backed by the full faith and credit of the city.
Notes payable at December 31, 2025 consists of the following:
Governmental Activities
Notes Payable
Village of Whitefish Bay
Village of Whitefish Bay

Interest
Rates

Original
Indebtedness

Date of
Issue

Final
Maturity

05/01/19
01/22/20

05/01/39
3%
$
05/01/39 2.25 - 4.00%

Total Governmental Activities – Notes Payable

186,535
928,340

Balance
December 31,
2025
$

161,988
772,111

$

934,099

Debt service requirements to maturity are as follows:
Governmental Activities
Notes Payable
Principal
Interest

Years
2026
2027
2028
2029
2030
2031-2035
2036-2039

$

58,416
59,774
61,133
62,491
63,850
338,267
290,168

$ 23,835
21,593
19,297
16,947
14,801
51,189
13,217

Totals

$

934,099

$ 160,879

49

Page 135 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
F. LONG-TERM OBLIGATIONS (cont.)
Other Debt Information
The city’s outstanding notes from direct borrowings of State Trust Fund Loans contain the following
provisions in the event of a default: 1) Wisconsin Department of Administration can deduct amounts due
from any state payments due to the City or add the amounts due as a special charge to the property
taxes apportioned; 2) may appoint a receiver for the Program’s benefit; 3) may declare the principal
amount immediately due and payable; 4) may enforce any right or obligation under the financing
agreement including the right to seek specific performance or mandamus; and 5) may increase the
interest rate set forth in the financing agreement to the market interest rate.
Estimated payments of compensated absences and other post employment benefits are not included in
the debt service requirement schedules. The compensated absences, net pension liability and other postemployment benefits liability attributable to governmental activities will be liquidated primarily by the
general fund.
There are a number of limitations and restrictions contained in the various bond indentures and loan
agreements. The city believes it is in compliance with all significant limitations and restrictions, including
federal arbitrage regulations.
Defeased Debt
As of December 31, 2025, the City has $22,945,000 of bonds outstanding that are considered defeased.
The bonds mature between 2025 and 2029.

50

Page 136 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
G. NET POSITION/FUND BALANCES
Net position reported on the government wide statement of net position at December 31, 2025 includes
the following:
Governmental Activities
Net Investment in Capital Assets
Land
Construction in progress
Other capital assets, net of accumulated depreciation
Less: Capital related long-term debt outstanding
Total Net Investment in Capital Assets

$

2,869,460
430,586
27,797,065
(22,772,747)

$

8,324,364

Business-type Activities
Net Investment in Capital Assets
Land
Construction in progress
Other capital assets, net of accumulated depreciation
Less: Capital related long-term debt outstanding
Total Net Investment in Capital Assets

$

52,186
174,407
32,815,767
(9,729,536)

$

23,312,824

Governmental fund balances reported on the fund financial statements at December 31, 2025 include the
following:
Nonspendable
Major Funds
General Fund
Prepaid items
Investment in CVMIC

$

Special Revenue Fund
Human Services - Prepaid items
Total

$

384,863
658,835

65,940
1,109,638

51

Page 137 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE IV – DETAILED NOTES ON ALL FUNDS (cont.)
G. NET POSITION/FUND BALANCES (cont.)
Governmental Activities (cont.)
Restricted
Major Funds
Debt service
TIF #7 Capital Projects - TIF Purposes
TIF #8 Capital Projects - TIF Purposes
Total
Committed
Non-major Fund
Special Revenue Funds
Human Services
Environmental Fund
Police Acquisition
DARE Fund
Hotel Room Tax
Park
Total

$

359,865
3,990,964
2,690,971

$

7,041,800

$

42,089
1,553,874
142,740
88,165
267,195
2,094,063

$

Unassigned (deficit)
Major Funds
General Fund
General Capital Projects (deficit)
Non-major Fund
Special Revenue Fund
Recycling Funds (deficit)
July 4th Celebration (deficit)
Park (deficit)
75th Anniversary (deficit)
North Shore Municipal Court (deficit)
American Rescue Plan (deficit)
TIF #9 Capital Projects (deficit)

$

5,630,400
(691,606)

(709,396)
(108,255)
(173,833)
(34,224)
(135,480)
(1,000)

Total

$

3,776,606

52

Page 138 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION
A. EMPLOYEES’ RETIREMENT SYSTEM
General Information about the Pension Plan
Plan Description. The WRS is a cost-sharing multiple-employer defined benefit pension plan. WRS
benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. Benefit
terms may only be modified by the legislature. The retirement system is administered by the Wisconsin
Department of Employee Trust Funds (ETF). The system provides coverage to all eligible State of
Wisconsin, local government, and other public employees. All employees, initially employed by a
participating WRS employer on or after July 1, 2011, expected to work at least 1,200 hours a year (880
hours for teachers and school district educational support employees) and expected to be employed for at
least one year from employee’s date of hire are eligible to participate in the WRS.
ETF issues a standalone Annual Comprehensive Financial Report (ACFR), which can be found at
https://etf.wi.gov/about-etf/reports-and-studies/financial-reports-and-statements.
Vesting. For employees beginning participation on or after January 1, 1990, and no longer actively
employed on or after April 24, 1998, creditable service in each of five years is required for eligibility for a
retirement annuity. Participants employed prior to 1990 and on or after April 24, 1998, and prior to July 1,
2011, are immediately vested. Participants who initially became WRS eligible on or after July 1, 2011,
must have five years of creditable service to be vested.
Benefits Provided. Employees who retire at or after age 65 (54 for protective occupations and 62 for
elected officials and executive service retirement plan participants, if hired on or before 12/31/2016) are
entitled to a retirement benefit based on a formula factor, their final average earnings, and creditable
service.
Final average earnings is the average of the participant's three highest annual earnings periods.
Creditable service includes current service and prior service for which a participant received earnings and
made contributions as required. Creditable service also includes creditable military service. The
retirement benefit will be calculated as a money purchase benefit based on the employee’s contributions
plus matching employer's contributions, with interest, if that benefit is higher than the formula benefit.
Vested participants may retire at or after age 55 (50 for protective occupations) and receive an
actuarially-reduced benefit. Participants terminating covered employment prior to eligibility for an annuity
may either receive employee-required contributions plus interest as a separation benefit or leave
contributions on deposit and defer application until eligible to receive a retirement benefit.
The WRS also provides death and disability benefits for employees.

53

Page 139 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
A. EMPLOYEES’ RETIREMENT SYSTEM (cont.)
Post-retirement adjustments. The Employee Trust Funds Board may periodically adjust annuity
payments from the retirement system based on annual investment performance in accordance with s.
40.27, Wis. Stat. An increase (or decrease) in annuity payments may result when investment gains
(losses), together with other actuarial experience factors, create a surplus (shortfall) in the reserves, as
determined by the system’s consulting actuary. Annuity increases are not based on cost of living or other
similar factors. For Core annuities, decreases may be applied only to previously granted increases. By
law, Core annuities cannot be reduced to an amount below the original, guaranteed amount (the “floor”)
set at retirement. The Core and Variable annuity adjustments granted during recent years are as follows:

Year

Core Fund
Adjustment

Variable Fund
Adjustment

2015
2016
2017
2018
2019
2020
2021
2022
2023
2024

2.9
0.5
2.0
2.4
0.0
1.7
5.1
7.4
1.6
3.6

2.0
(5.0)
4.0
17.0
(10.0)
21.0
13.0
15.0
(21.0)
15.0

Contributions. Required contributions are determined by an annual actuarial valuation in accordance
with Chapter 40 of the Wisconsin Statutes. The employee required contribution is one-half of the
actuarially determined contribution rate for General category employees, including Teachers, Executives
and Elected Officials. Starting on January 1, 2016, the Executives and Elected Officials category was
merged into the General Employee Category. Required contributions for protective employees are the
same rate as general employees. Employers are required to contribute the remainder of the actuarially
determined contribution rate. The employer may not pay the employee required contribution unless
provided for by an existing collective bargaining agreement.
During the reporting period, the WRS recognized $780,495 in contributions from the city.
Contribution rates as of December 31, 2024 are:
Employee Category
General (including teachers, executives
and elected officials)
Protective with Social Security
Protective without Social Security

Employee

Employer

6.90%
6.90%
6.90%

6.90%
14.30%
19.10%

54

Page 140 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
A. EMPLOYEES’ RETIREMENT SYSTEM (cont.)
Pension Liability, Pension Expense (Credit), Deferred Outflows of Resources and Deferred Inflows
of Resources Related to Pensions
At December 31, 2025, the city reported a liability of $832,440 for its proportionate share of the net
pension liability. The net pension liability was measured as of December 31, 2024, and the total pension
liability used to calculate the net pension liability was determined by an actuarial valuation as of December
31, 2023 rolled forward to December 31, 2024. No material changes in assumptions or benefit terms
occurred between the actuarial valuation date and the measurement date. The City’s proportion of the net
pension liability was based on the city’s share of contributions to the pension plan relative to the
contributions of all participating employers. At December 31, 2024, the city’s proportion was 0.05066074%,
which was an increase of 0.00065683% from its proportion measured as of December 31, 2023.
For the year ended December 31, 2025, the city recognized pension expense of $1,117,234.
At December 31, 2025, the city reported deferred outflows of resources and deferred inflows of resources
related to pensions from the following sources:

Differences between expected and acutal
experience

Deferred Outflows
of Resources

Deferred Inflows of
of Resources

$

$

Changes in assumptions
Net differences between projected and actual
earnings on pension plan investments
Changes in proportion and differences
between employer contibutions and
proportionate share of contributions
Employer contributions subsequent to the
measurement date
Total

$

2,585,181

2,429,260

247,001

-

1,264,935

-

5,186

12,891

780,495

-

4,882,798

$

2,442,151

$780,495 reported as deferred outflows related to pension resulting from the WRS Employer’s
contributions subsequent to the measurement date will be recognized as a reduction of the net pension
liability in the year ended December 31, 2025. Other amounts reported as deferred outflows and inflows
of resources related to pension will be recognized in pension expense as follows:

55

Page 141 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
A. EMPLOYEES’ RETIREMENT SYSTEM (cont.)
Year ended
December 31:

Pension Expense

2026
2027
2028
2029
2030
Total

$

$

497,011
1,724,096
(427,441)
(133,514)
1,660,152

Actuarial assumptions. The Total Pension Liability in the December 31, 2024, actuarial valuation was
determined using the following actuarial assumptions, applied to all periods included in the measurement:
Actuarial Valuation Date
Measurement Date of Net Pension Liability (Asset):
Experience Study:
Actuarial Cost Method:
Asset Valuation Method:
Long-Term Expected Rate of Return:
Discount Rate:
Salary Increases:
Inflation
Seniority/Merit
Mortality:
Post-retirement Adjustments*

December 31, 2023
December 31, 2024
January 1, 2021 – December 31, 2023
Published November 19, 2024
Entry Age Normal
Fair Value
6.8%
6.8%
3.0%
0.1% -5.7%
2020 WRS Experience Mortality Table
1.7%

*No post-retirement adjustment is guaranteed. Actual adjustments are based on recognized investment
return, actuarial experience and other factors. 1.7% is the assumed annual adjustment based on the
investment return assumption and the post-retirement discount rate.
Actuarial assumptions are based upon an experience study conducted in 2024 that covered a three-year
period from January 1, 2021 to December 31, 2023. Based on this experience study, actuarial
assumptions used to measure the Total Penson Liability changed from prior year, including seniority
(merit) and separation rates. The Total Pension Liability for December 31, 2024 is based upon a rollforward of the liability calculated from the December 31, 2023 actuarial valuation.
Long-term expected return on plan assets. The long-term expected rate of return on pension plan
investments was determined using a building-block method in which best-estimate ranges of expected
future real rates of return (expected returns, net of pension plan investment expense and inflation) are
developed for each major asset class. These ranges are combined to produce the long-term expected
rate of return by weighting the expected future real rates of return by the target asset allocation
percentage and by adding expected inflation. The target allocation and best estimates of geometric real
rates of return for each major asset class are summarized in the following table:
56

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
A. EMPLOYEES’ RETIREMENT SYSTEM (cont.)

Allocation %

Long-Term
Expected
Nominal Rate
of Return %

Long-Term
Expected Real
Rate of Return %

Public Equity
Public Fixed Income
Private Equity/Debt
Inflation Sensitive
Real Estate
Leverage
Total Core Fund

38%
27
20
19
8
(12)
100

7.0%
6.1
9.5
4.8
6.5
3.7
7.5

4.3%
3.4
6.7
2.1
3.8
1.1
4.8

Variable Fund Asset Class
US Equities
International Equities
Total Variable Fund

70
30
100

6.5
7.4
6.9

3.8
4.7
4.2

Core Fund Asset Class

Asset allocations are managed within established ranges, target percentages may differ from actual
monthly allocations.
New England Pension Consultants Long Term US CPI (Inflation) Forecast: 2.6%
The investment policy used for the Core Fund involves reducing equity exposure by leveraging
lower-volatility assets, such as fixed income securities. Currently, an asset allocation target of 12%
policy leverage is used, subject to an allowable range of up to 20%.

Single discount rate. A single discount rate of 6.80% was used to measure the Total Pension Liability for
the current and prior year. This single discount rate is based on the expected rate of return on pension
plan investments of 6.80% and a municipal bond rate of 4.08% (Source: "20-Bond GO Index" is the Bond
Buyer Index, general obligation, 20 years to maturity, mixed quality as of December 31, 2024. In
describing this index, the Bond Buyer notes that the bonds' average quality is roughly equivalent to
Moody's Investors Service's Aa2 rating and Standard and Poor's Corp.'s AA.).Because of the unique
structure of WRS, the 6.80% expected rate of return implies that a dividend of approximately 1.7% will
always be paid. For purposes of the single discount rate, it was assumed that the dividend would always
be paid. The projection of cash flows used to determine this single discount rate assumed that plan
member contributions will be made at the current contribution rate and that employer contributions will be
made at rates equal to the difference between actuarially determined contribution rates and the member
rate. Based on these assumptions, the pension plan’s fiduciary net position was projected to be available
to make all projected future benefit payments (including expected dividends) of current plan members.
Therefore, the municipal bond rate of return on pension plan investments was applied to all periods of
projected benefit payments to determine the total pension liability.

57

Page 143 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
A. EMPLOYEES’ RETIREMENT SYSTEM (cont.)
Sensitivity of the city’s proportionate share of the net pension liability (asset) to changes in the
discount rate. The following presents the city’s proportionate share of the net pension liability (asset)
calculated using the discount rate of 6.80 percent, as well as what the city’s proportionate share of the net
pension liability (asset) would be if it were calculated using a discount rate that is 1-percentage-point
lower (5.80 percent) or 1-percentage-point higher (7.80 percent) than the current rate:

The City's proportionate share of the
net pension liability (asset)

1% Decrease to
Discount Rate
(5.80%)

Current Discount
Rate (6.80%)

1% Increase to
Discount Rate
(7.80%)

$

$

$

7,809,372

832,440

(4,124,471)

Pension plan fiduciary net position. Detailed information about the pension plan’s fiduciary net position
is available in separately issued financial statements available at https://etf.wi.gov/about-etf/reports-andstudies/financial-reports-and-statements.
B. RISK MANAGEMENT
The city is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets;
errors and omissions; workers compensation; and health care of its employees. The city purchases
commercial insurance and participates in a public entity risk pool called CVMIC to provide coverage for
losses from theft of, damage to, or destruction of assets; and errors and omission. However, other risks,
such as torts; workers compensation; and health care of its employees are accounted for and financed by
the city in the general fund. CVMIC activity is accounted for in an internal service fund.
Public Entity Risk Pool
Wisconsin Municipal Insurance Commission (WMIC)
Cities and Villages Mutual Insurance Company (CVMIC)
The WMIC is an intergovernmental cooperation commission created by contract under Section 66.30 of
the Wisconsin Statutes. It was created in August 1987 for the purpose of facilitating the organization,
establishment and capitalization of the CVMIC, and has numerous cities and villages as members.
The CVMIC is a municipal mutual insurance company established on September 14, 1987 under
Section 611.23 of the Wisconsin Statutes. The CVMIC provides liability insurance coverage to the cities
and villages which make up the membership of the WMIC.
The CVMIC is self-insured up to a maximum of $2,000,000 of each insurance risk. Losses paid by CVMIC
plus administrative expenses will be recovered through premiums to the participating pool of
municipalities. The city's share of such losses is approximately 1.41914%.

58

Page 144 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
B. RISK MANAGEMENT (cont.)
Public Entity Risk Pool (cont.)
Wisconsin Municipal Insurance Commission (WMIC)
Cities and Villages Mutual Insurance Company (CVMIC) (cont.)
Management of each organization consists of a board of directors or officers comprised of
representatives elected by each of three classes of participants based on population. The city does not
exercise any control over the activities of the agencies beyond the election of the officers and board.
Financial statements of WMIC and CVMIC can be obtained directly from CVMIC’s offices.
The initial investment in WMIC is refundable upon withdrawal from the commission and has been
reported at the original amount of $658,835 in the general fund.
The city pays an annual premium to the mutual for its general liability insurance, which provides coverage
up to $10,000,000 per occurrence, less the city's retained liability. The city's retained liability is limited to
$25,000 per occurrence and an annual aggregate limit of $100,000. A total liability of approximately $0 at
December 31, 2025 was recorded as claims payable in the internal service fund statement of net position.
Changes in the fund’s claims loss liability follow:

Year
2025
2024

Beginning
Balance

Incurred Claims

Claims Paid/
Settled

Ending
Balance

$

$

$

$

21,287

83,421
83,923

83,421
105,210

-

C. COMMITMENTS AND CONTINGENCIES
Claims and judgments are recorded as liabilities if all the conditions of Governmental Accounting
Standards Board pronouncements are met. The liability and expenditure for claims and judgments are
only reported in governmental funds if it has matured. Claims and judgments are recorded in the
government-wide statements and proprietary funds as expenses when the related liabilities are incurred.
From time to time, the city is party to various pending claims and legal proceedings. Although the
outcome of such matters cannot be forecasted with certainty, it is the opinion of management and the city
attorney that the likelihood is remote that any such claims or proceedings will have a material adverse
effect on the city's financial position or results of operations.
The city has received federal and state grants for specific purposes that are subject to review and audit
by the grantor agencies. Such audits could lead to requests for reimbursements to the grantor agency for
expenditures disallowed under terms of the grants. Management believes such disallowances, if any,
would be immaterial.
The city has no active construction projects as of December 31, 2025. Work that has been completed on
these projects but not yet paid for (including contract retainages) is reflected as accounts payable and
expenditures, expenses or construction in progress. Contractual commitments to complete these projects
amounted to $0 as of December 31, 2025.
59
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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
D. JOINT VENTURES
North Shore Water Commission
The City of Glendale, Village of Fox Point and the Village of Whitefish Bay jointly operate the local supply
and filtration system, which is called the North Shore Water Commission (NSWC), and provides water
supply and filtration. The communities share in the operation proportionately based upon water sold to
each participant.
The governing body is made up of citizens from each municipality. Local representatives are appointed by
the municipalities. The governing body has authority to adopt its own budget and control the financial
affairs of the commission.
Debt is being repaid with resources of the water utility and is secured by the assets and revenues of
NSWC. The transactions of the Commission are not reflected in these financial statements. $834,694 of
operating costs, which represents the city’s share for the North Shore Water Commission for 2025, is
included in the water utility financial statements. The city believes that the Commission will continue to
provide services in the future at similar rates. Financial information of the North Shore Water Commission
as of December 31, 2025 is available directly from the NSWC office.
North Shore Fire Department
By agreement dated December 30, 1994, the North Shore Fire Department (NSFD) was created. The
NSFD, which provides a unified integrated fire and emergency medical service, began operations on
January 1, 1996. The NSFD was created pursuant to the provisions of Wisconsin Statutes 61.65 and
66.30. Participants are the City of Glendale, Village of Fox Point, Village of Shorewood, Village of Brown
Deer, Village of River Hills, Village of Whitefish Bay and Village of Bayside. The NSFD is operated by a
Board of Directors consisting of seven members, which includes the mayor and village presidents of each
participating municipality. The affirmative vote of a majority of the members of the Board of Directors is
required on most matters.
The powers of the Board of Directors include authorizing repair, maintenance and renewal of physical
assets and recommending adoptions of the department’s budget. The capital and operating budget of the
department must receive approval of at least five of the seven participating municipalities.
Also established by the agreement is a Joint Fire Commission that has the powers related to
appointments, promotions, suspensions, removals, dismissals, reemployment, compensation, rest days,
etc.
Each participating municipality’s annual financial contribution to the NSFD’s operations and capital budget
shall be based on its prorated share of population, equalized valuation and usage to all the municipalities.
For the 2008 to 2012 NSFD budgets, the communities agreed to use the formula factors for 2007. The
city accounts for its share of the operations of the North Shore Fire Department in the general fund. The
city’s share of the costs for 2025 was $4,079,404. Complete 2025 financial information is available from
the Department at 5901 N Milwaukee River Parkway, Glendale, WI 53209.

60

Page 146 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
D. JOINT VENTURES (cont.)
North Shore Library
The City of Glendale and the Villages of Fox Point, Bayside, and River Hills operate the North Shore
Library under a Joint Library Agreement dated January 1, 1985. Under the joint agreement, a Joint
Library Board is created to operate the North Shore Library. The Joint Library Board is composed of ten
members: five members from Glendale, two members each from Fox Point and Bayside, one member
from River Hills, and the Superintendent of Schools for Nicolet School District. The Joint Library Board
has the powers to repair, maintain, and renew physical assets of the library and to prepare and adopt a
budget for the library’s operating expenses and a budget for the library’s capital improvement expenses.
The operating budget must be approved by at least three of the four municipalities. In addition, the Joint
Library Board has the power to appoint the Library Director and such other assistants and employees as
it deems necessary. Operating and capital expenses are shared proportionately based upon population
estimates published in October.
The city’s share of operations in 2025 was $611,741. The city accounts for its share of the operations of
the North Shore Library in the general fund. The city believes that the library will continue to provide
services in the future at similar rates. Some library capital expenditures are also included in the general
fund. Complete 2025 financial information is available from the Village of Bayside.
Milwaukee Area Domestic Animal Control Commission
The city is a member of the Milwaukee Area Domestic Animal Control Commission along with eighteen
other communities within Milwaukee County. The Commission was created by an agreement signed in
1997 pursuant to the provisions of Section 66.30 of the Wisconsin Statutes. The Commission was
established to provide a jointly-operated animal control services facility for dogs and cats. The
Commission is governed by an eighteen member Board consisting of one representative from each
municipality, each having one vote. Formulas for the sharing of operating and debt costs, and for the
distribution of assets upon termination of participation, are provided within the agreement. In 1997, the
Commission borrowed $2.5 million at 4.40-5.00% due annually from 1998 through 2014, for the purchase
of land and the construction of a facility. The city’s share of that borrowing was approximately $82,000.
The city’s share of operations in 2025 was $22,768 which is recorded in the general fund.
E. OTHER POSTEMPLOYMENT BENEFITS
General Information about the OPEB Plan
The city is part of a defined benefit healthcare plan called Wisconsin Public Employers’ Group Health
Insurance. This plan provides health insurance contributions for eligible retirees and their spouses
through the city’s group health insurance plan, which covers both active and retired members. Benefit
provisions are established through collective bargaining agreements and state that eligible retirees and
their spouses at established contribution rates. No assets are accumulated in a trust that meets the
criteria in paragraph 4 of Statement 75.
Contribution requirements are established through collective bargaining agreements and may be
amended only through negotiations between the city and the union. The city contributions various
amounts toward retiree health insurance based on agreements in place when each former employee
retired.
61

Page 147 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
E. OTHER POSTEMPLOYMENT BENEFITS (cont.)
Employees covered by benefit terms
Inactive plan members or beneficiaries currently
receiving benefit payments
Active plan members

61
61
122

Total OPEB Liability
The City’s total OPEB liability of $16,694,891 was measured as of December 31, 2025 and was
determined by an actuarial valuation as of December 31, 2025.
Actuarial assumptions and other inputs
The total OPEB liability in the actuarial valuation was determined using the following actuarial
assumptions and other inputs, applied to all periods included in the measurement, unless otherwise
specified. The discount rate of 4.08% was based on the 20-year Bond Buyer GO Index (20 Year TaxExempt Municipal Bond Yield). Salary increases including inflation as well as mortality assumptions were
based on the results of an actuarial experience study for the period 2018-2020 for the Wisconsin
Retirement System (WRS). Health care trend rates were based on the “Getzen” model published by the
Society of Actuaries. Trend rates used for pre-65 employees were (3.1)% - 2021, 5.4% - 2022, 5.1% 2023, 4.9% - 2024, 4.8% - 2025, 4.7% - 2026, 4.6% - 2027, 4.5% - 2028, 4.4% - 2030, 4.3% - 2038, 4.2%
- 2065, 4.1% - 2067, 4.0% - 2069, 3.9% - 2071 and 3.8% - Ultimate. Trend rates used for post-65
employees were 1.4% - 2021, 5.4% - 2022, 5.1% - 2023, 4.9% - 2024, 4.8% - 2025, 4.7% - 2026, 4.6% 2027, 4.5% - 2029, 4.4% - 2030, 4.3% - 2038, 4.2% - 2065, 4.1% - 2067, 4.0% - 2069, 3.9% - 2071 and
3.8% - Ultimate. Actuarial cost method was Entry Age Normal.
Changes in the Total OPEB Liability
Balances at December 31, 2024

$ 13,921,016

Changes for the year:
Service cost
Interest on total OPEB liability
Differences between expected and actual experience
Effect of assumption changes or inputs
Benefit payments
Net changes
Balances at December 31, 2025

471,916
438,935
1,640,106
1,136,443
(913,525)
2,773,875
$ 16,694,891

62

Page 148 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
E. OTHER POSTEMPLOYMENT BENEFITS (cont.)
Sensitivity of the total OPEB liability to changes in the discount rate. The following presents the total
OPEB liability of the city, as well as what the city’s total OPEB liability would be if it were calculated using
a discount rate that is 1-percentage-point lower (3.08%) or 1-percentage-point higher (5.08%) than the
current discount rate:

Total OPEB liability

1% Decrease
3.08%
$ 18,317,742

Discount Rate
4.08%
$
16,694,891

1% Increase
5.08%
$ 15,317,283

Sensitivity of the total OPEB liability to changes in the healthcare cost trend rate.
Medical inflation was based on the “Getzen” model published by the Society of Actuaries for purposes of
evaluating long term medical trend. The following presents the total OPEB liability of the city, as well as
what the city’s total OPEB liability would be if it were calculated using healthcare cost trend rates that are
1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:

Total OPEB liability

1% Decrease
$ 15,250,337

Healthcare Cost
Trend
$
16,694,891

1% Increase
$ 18,417,136

OPEB Expense and Deferred Outflows of Resources and Deferred Inflows or Resources
Related to OPEB
For the year ended December 31, 2025, the city recognized OPEB expense of $1,470,744. At
December 31, 2025, the city reported deferred outflows of resources and deferred inflows of resources
related to OPEB from the following sources:

Differences between expected and actual experience
Changes of assumptions or other inputs
Employer contributions subsequent to
the measurement date
Total

Deferred
Outflows of
Resources
$
1,418,769
1,738,531

Deferred
Inflows of
Resources
$
466,780
1,445,591

1,074,705

-

4,232,005

$ 1,912,371

$

63

Page 149 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
E. OTHER POSTEMPLOYMENT BENEFITS (cont.)
$1,074,705 reported as deferred outflows related to OPEB resulting from employer contributions
subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in the
year ended December 31, 2025. Other amounts reported as deferred outflows of resources and deferred
inflows of resources related to OPEB will be recognized in OPEB expense as follows:
Year ended December 31:
2025
2026
2027
2028
2029
Thereafter

$

Total

247,406
85,628
35,475
31,739
289,011
555,670

$ 1,244,929

LOCAL RETIREE LIFE INSURANCE FUND (LRLIF)
Plan description. The LRLIF is a multiple-employer defined benefit OPEB plan. LRLIF benefits and other
plan provisions are established by Chapter 40 of the Wisconsin Statutes. The Wisconsin Department of
Employee Trust Funds (ETF) and the Group Insurance Board have statutory authority for program
administration and oversight. The plan provides post-employment life insurance benefits for all eligible
members.
OPEB Plan Fiduciary Net Position. ETF issues a standalone Annual Comprehensive Financial Report
(ACFR), which can be found at https://etf.wi.gov/about-etf/reports-and-studies/financial-reports-and-

statements

Benefits provided. The LRLIF plan provides fully paid up life insurance benefits for post-age 64 retired
members and pre-65 retirees who pay for their coverage.
Contributions. The Group Insurance Board approves contribution rates annually, based on
recommendations from the insurance carrier. Recommended rates are based on an annual valuation,
taking into consideration an estimate of the present value of future benefits and the present value of
future contributions. A portion of employer contributions made during a member’s working lifetime funds a
post-retirement benefit.
Employers are required to pay the following contributions based on member contributions for active
members to provide them with Basic Coverage after age 65. There are no employer contributions
required for pre-age 65 annuitant coverage. If a member retires prior to age 65, they must continue
paying the member premiums until age 65 in order to be eligible for the benefit after age 65.

64

Page 150 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
E. OTHER POSTEMPLOYMENT BENEFITS (cont.)
Contribution rates for the plan year reported as of December 31, 2025 are:
Coverage Type
50% Post Retirement Coverage
25% Post Retirement Coverage

Employer Contribution
40% of employee contribution
20% of employee contribution

Member contributions are based upon nine age bands through age 69 and an additional eight age bands
for those age 70 and over. Participating members must pay monthly contribution rates per $1,000 of
coverage until the age of 65 (age 70 if active). The member contribution rates in effect for the year ended
December 31, 2024 are as listed below:
Life Insurance Employee Contribution Rates For the Plan Year
Attained Age
Under 30
30-34
35-39
40-44
45-49
50-54
55-59
60-64
65-69

Basic
$0.0500
0.0600
0.0700
0.0800
0.1200
0.2200
0.3900
0.4900
0.5700

During the reporting period, the LRLIF recognized $12,042 in contributions from the employer.
OPEB Liability, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to OPEBs
At December 31, 2025, the City reported a liability of $605,778 for its proportionate share of the net
OPEB liability. The net OPEB liability was measured as of December 31, 2024, and the total OPEB
liability used to calculate the new OPEB liability was determined by an actuarial valuation as of January 1,
2024 rolled forward to December 31, 2024. No material changes in assumptions or benefit terms
occurred between the actuarial valuation date and the measurement date. The City’s proportion of the net
OPEB liability was based on the City’s share of contributions to the OPEB plan relative to the
contributions of all participating employers. At December 31, 2024, the City’s proportion was
0.15484100%, which was an increase of 0.00007200% from its proportion measured as of December 31,
2023.
For the year ended December 31, 2025, the City recognized OPEB expense of $29,332.

65

Page 151 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
E. OTHER POSTEMPLOYMENT BENEFITS (cont.)
At December 31, 2025, the City reported deferred outflows of resources and deferred inflows of resources
related to OPEB from the following sources:
Deferred Outflow of
Resources
Difference between expected and
actual experience
Net differences between projected
and actual earnings on OPEB plan
investments
Changes in assumptions
Changes in proportion and
differences between employer
contributions and proportionate
share of contributions
Employer contributions subsequent
to the measurement date
Total

$

Deferred Inflows of
Resources
-

63,023

8,319
148,641

339,768

45,501

13,717

12,042
214,503

$

$

$

416,508

$12,042 reported as deferred outflows related to OPEB resulting from the LRLIF Employer’s contributions
subsequent to the measurement date will be recognized as a reduction of the new OPEB liability in the
year ended December 31, 2026. Other amounts reported as deferred outflows of resources and deferred
inflows of resources related to OPEB will be recognized in OPEB expense as follows:
Year ended December 31:
2026
2027
2028
2029
2030
Thereafter

OPEB Expense
$(19,660)
(39,850)
(60,757)
(62,144)
(10,965)
(20,672)

66

Page 152 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
E. OTHER POSTEMPLOYMENT BENEFITS (cont.)
Actuarial assumptions. The net OPEB liability in the January 1, 2024 actuarial valuation was
determined using the following actuarial assumptions, applied to all periods included in the measurement:
Actuarial Valuation Date
Measurement Date of Net OPEB Liability
Experience Study
Actuarial Cost Method
20 Year Tax-Exempt Municipal Bond Yield
Long-Term Expected Rate of Return
Discount Rate
Salary Increases
Inflation
Seniority/Merit
Mortality

January 1, 2024
December 31, 2024
January 1, 2021 – December 31, 2023,
Published November 19, 2024
Entry Age Normal
4.08%
4.25%
4.09%
3.00%
0.10% - 5.7%
2020 WRS Experience Mortality Table

Actuarial assumptions are based upon an experience study conducted in 2024 that covered a three-year
period from January 1, 2021 to December 31, 2023. The Total OPEB Liability for December 31, 2024 is
based upon a roll-forward of the liability calculated from the January 1, 2024 actuarial valuation.
Long-term expected Return on Plan Assets. The long-term expected rate of return is determined by
adding expected inflation to expected long-term real returns and reflecting expected volatility and
correlation. Investments for the LRLIF are held with Securian, the insurance carrier. Interest is calculated
and credited to the LRLIF based on the rate of return for a segment of the insurance carriers’ general
fund, specifically 10-year A- Bonds (as a proxy, and not tied to any specific investments). The overall
aggregate interest rate is calculated using a tiered approach based on the year the funds were originally
invested and the rate of return for that year. Investment interest is credited based on the aggregate rate of
return and assets are not adjusted to fair market value. Furthermore, the insurance carrier guarantees the
principal amounts of the reserves, including all interest previously credited thereto.

67

Page 153 of 214

CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
E. OTHER POSTEMPLOYMENT BENEFITS (cont.)
Local OPEB Life Insurance
Asset Allocation Targets and Expected Returns
As of December 31, 2024
Asset Class

Index

US Intermediate Credit
Bonds
US Mortgages

Bloomberg US Interm
Credit
Bloomberg US MBS

Target Allocation

Inflation
Long-Term Expected
Rate of Return

Long-Term Expected
Geometric Real Rate
of Return %

40.00%

2.41%

60.00%

2.71%
2.30%
4.25%

The long-term expected rate of return remained unchanged from the prior year at 4.25%. The long-term
expected rate of return is determined by adding expected inflation to expected long-term real returns and
reflecting expected volatility and correlation. The expected inflation rate remained unchanged from the
prior year at 2.30%.
Single discount rate. A single discount rate of 4.09% was used to measure the Total OPEB Liability for
the current year, as opposed to a discount rate of 3.32% for the prior year. The change in the discount
rate was primarily caused by the increase in the municipal bond rate from 3.26% as of December 31,
2023 to 4.08% as of December 31, 2024. The Plan’s fiduciary net position was projected to be insufficient
to make all projected future benefit payments of current active and inactive members. Therefore, the
discount rate for calculating the Total OPEB Liability is equal to the single equivalent rate that results in
the same actuarial present value as the long-term expected rate of return applied to benefit payments, to
the extent that the plan’s fiduciary net position is projected to be sufficient to make projected benefit
payments, and the municipal bond rate applied to benefit payment to the extent that the plan’s fiduciary
net position is projected to be insufficient. The plan’s fiduciary net position was projected to be available
to make projected future benefit payments of current plan members through December 31, 2037.
The projection of cash flows used to determine the single discount rate assumed that employer
contributions will be made according to the current employer contribution schedule and that contributions
are made by plan members retiring prior to age 65.

68

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CITY OF GLENDALE
NOTES TO FINANCIAL STATEMENTS
As of and for the Year Ended December 31, 2025

NOTE V – OTHER INFORMATION (cont.)
E. OTHER POSTEMPLOYMENT BENEFITS (cont.)
Sensitivity of the City’s proportionate share of the net OPEB liability to changes in the discount
rate. The following presents the City’s proportionate share of the net OPEB liability calculated using the
discount rate of 4.09 percent, as well as what the City’s proportionate share of the net OPEB liability
would be if it were calculated using a discount rate that is 1 percentage point lower (3.09 percent) or 1
percentage point higher (5.09 percent) than the current rate:
1% Decrease to
Discount Rate (3.09%)

Current Discount
Rate (4.09%)

1% Increase to
Discount Rate (5.09%)

$809,707

$605,778

$448,632

The City’s proportionate share
of the net OPEB liability
F. SUBSEQUENT EVENTS

In April of 2026, the City issued $14,180,000 in General Obligation Promissory Notes which will mature
serially on April 1 of the years 2027 through 2046 and term bonds will mature on April 1, 2038. Interest on
the Notes shall be payable at a rate of 4.25-5% commencing on April 1, 2027 and semi-annually on
October 1 and April 1 of each year.

69

Page 155 of 214

REQUIRED SUPPLEMENTARY INFORMATION

Page 156 of 214

CITY OF GLENDALE
REQUIRED SUPPLEMENTARY INFORMATION
BUDGETARY COMPARISON SCHEDULE (NON-GAAP)
GENERAL FUND
For the Year Ended December 31, 2025

Original
Budget
REVENUES
Taxes
Intergovernmental
Licenses and permits
Fines, forfeitures and penalties
Public charges for services
Investment income
Miscellaneous

$ 9,828,078
2,215,825
688,980
495,000
552,603
150,000
110,880

Original
Budget
$

10,286,082
3,386,038
821,005
473,576
198,646
445,931
101,600

Final
Budget
$

10,286,082
3,386,038
821,005
473,576
198,646
445,931
101,600

Actual
$

10,363,053
3,254,616
1,321,565
492,415
180,717
313,455
855,739

Variance with
Final Budget
$

76,971
(131,422)
500,560
18,839
(17,929)
(132,476)
754,139

14,041,366

15,712,878

15,712,878

16,781,560

1,068,682

1,950,418
11,615,802
2,027,785
137,446
490,522
55,000

1,950,418
11,615,802
2,027,785
137,446
490,522
55,000
-

1,950,418
11,615,802
2,072,785
137,446
490,522
55,000
-

2,142,024
11,687,438
2,225,873
137,446
490,522
46,099
-

(191,606)
(71,636)
(153,088)
8,901
-

16,276,973

16,276,973

16,321,973

16,729,402

(407,429)

(2,235,607)

(564,095)

(609,095)

52,158

661,253

Transfers out
Total other financing sources

1,040,000
1,040,000

648,300
(367,788)
280,512

648,300
648,300

1,742,863
(367,788)
1,375,075

1,094,563
(367,788)
726,775

Net Changes in Fund Balance

(1,195,607) $

(283,583) $

39,205

1,427,233

FUND BALANCE - Beginning of Year

4,928,598

FUND BALANCE - END OF YEAR

$ 3,732,991

Total Revenues
EXPENDITURES
Current
General government
Public safety
Public works
Health and human services
Culture, recreation and education
Conservation and development
Capital outlay
Total Expenditures
Excess (deficiency) of revenues
over expenditures
OTHER FINANCING SOURCES
Transfers in

$

1,388,028

5,246,865
$

6,674,098

Note: Non-GAAP component relates to placement of tax equivalent between Water Utility and General Fund. Under
GAAP, placement is within Other Financing Sources. Under Non-GAAP, placement is within Revenues - Taxes.

See independent auditor's report and
accompanying notes to required supplementary information.
70

Page 157 of 214

CITY OF GLENDALE
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY
Last 10 Fiscal Years*

Total OPEB Liability
Service cost
Interest
Changes of benefit terms
Differences between expected and actual experience
Changes of economic/demographic gains/losses
Changes of assumptions
Benefit payments
Net Change in Total OPEB Liability
Total OPEB Liability - Beginning
Total OPEB Liability - Ending

2019

2020

2021

2022

2023

2024

472,162 $
716,485
(3,747,385)
(3,644,896)
(664,955)

260,158 $
561,070
2,171,189
(793,003)

348,090 $
437,078
(497,243)
1,635,132
(831,077)

434,606 $
363,178
128,200
(828,183)

370,659 $
341,836
(237,540)
(626,522)
(2,435,726)
(1,224,343)

424,927 $
471,916
481,333
438,935
1,640,106
531,170
1,136,443
(910,963)
(913,525)

(6,868,589)
20,685,579

2,199,414
13,816,990

1,091,980
16,016,404

97,801
17,108,384

(3,811,636)
17,206,185

526,467
13,394,549

2,773,875
13,921,016

$ 13,816,990

$ 16,016,404

$ 17,108,384

$ 17,206,185

$ 13,394,549

$ 13,921,016

$ 16,694,891

$

2025

* Additional year's information will be displayed as it become available

See independent auditor's report and
accompanying notes to required supplementary information.
71

Page 158 of 214

CITY OF GLENDALE
SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY (ASSET) WISCONSIN RETIREMENT SYSTEM
Last Ten Measurement Periods*

Proportion
Proportionate
of the Net
Share of the
WRS
Fiscal Year
Pension
Net Pension
End Date Liability (Asset) Liability (Asset)
12/31/24
12/31/23
12/31/22
12/31/21
12/31/20
12/31/19
12/31/18
12/31/17
12/31/16
12/31/15
12/31/14

0.05066074%
0.05000391%
0.04969094%
0.04917141%
0.04895606%
0.04811793%
0.04732586%
0.04592532%
0.04478600%
0.04525747%
0.04606501%

$

Proportionate
Share of the Net Plan Fiduciary
Pension Liability
Net Position
(Asset) as a
as a Percentage
Percentage of
of the Total
Covered Payroll Pension Liability

Covered
Payroll

832,440 $ 6,406,306
743,463
6,202,468
2,632,478
5,733,352
(3,963,306)
5,729,873
(3,056,394)
5,733,352
(1,551,540)
5,454,442
1,683,705
5,333,314
(1,363,577)
5,230,424
369,140
5,135,855
735,425
5,029,012
(1,131,172)
4,892,989

12.99%
11.99%
45.57%
-69.17%
-53.31%
-28.45%
31.57%
-26.07%
7.19%
14.62%
-23.12%

98.79%
98.85%
95.72%
106.02%
105.26%
102.96%
96.45%
102.93%
99.12%
98.20%
102.74%

SCHEDULE OF EMPLOYER CONTRIBUTIONS - WISCONSIN RETIREMENT SYSTEM
Last Ten Fiscal Years*

City's
Fiscal Year
End Date

Contractually
Required
Contributions

Contributions in
Relation to the
Contractually
Required
Contributions

12/31/25
12/31/24
12/31/23
12/31/22
12/31/21
12/31/20
12/31/19
12/31/18
12/31/17
12/31/16
12/31/15

$

$

780,125
763,248
691,797
605,190
613,082
626,854
595,345
633,560
602,318
479,700
501,659

780,125
763,248
691,797
605,190
613,082
626,854
595,345
633,560
602,318
479,700
501,659

Contribution
Deficiency
(Excess)
$

-

Covered
Payroll
$

6,412,351
6,406,306
6,202,468
5,733,352
5,729,873
5,733,352
5,454,442
5,333,314
5,230,424
5,135,855
5,029,012

Contributions
as a Percentage
of Covered
Payroll
12.17%
11.91%
11.15%
10.48%
10.70%
10.94%
10.91%
11.88%
11.52%
9.34%
9.98%

See independent auditor's report and
accompanying notes to required supplementary information.
72

Page 159 of 214

CITY OF GLENDALE
SCHEDULE OF PROPORTIONATE SHARE OF THE NET OPEB LIABILITY (ASSET) LOCAL RETIREE LIFE INSURANCE FUND (LRLIF)
For the Last Ten Measurement Periods*

Proportion
Proportionate
LRLIF
of the Net
Share of the
Fiscal Year
OPEB
Net OPEB
End Date Liability (Asset) Liability (Asset)
12/31/24
12/31/23
12/31/22
12/31/21
12/31/20
12/31/19

0.15484100%
0.15476900%
0.14606500%
0.14735300%
0.13871900%
0.13923600%

$

605,778
712,039
556,482
870,911
763,054
592,894

Proportionate
Share of the Net Plan Fiduciary
OPEB Liability
Net Position
(Asset) as a
as a Percentage
Percentage of
of the Total
Covered Payroll OPEB Liability

Covered
Payroll
$ 5,937,000
5,578,000
5,748,000
5,538,000
5,427,000
4,913,000

10.20%
12.77%
9.68%
15.73%
14.06%
12.07%

37.20%
33.90%
38.81%
29.57%
31.36%
37.58%

* Additional year's information will be displayed as it become available

SCHEDULE OF EMPLOYER CONTRIBUTIONS - OPEB
LOCAL RETIREE LIFE INSURANCE FUND (LRLIF)
For the Last Ten Fiscal Years*

City's
Fiscal Year
End Date

Contractually
Required
Contributions

Contributions in
Relation to the
Contractually
Required
Contributions

12/31/25
12/31/24
12/31/23
12/31/22
12/31/21
12/31/20

$

$

12,047
11,506
11,514
11,491
10,601
9,974

12,047
11,506
11,514
11,491
10,601
9,974

Contribution
Deficiency
(Excess)
$

-

Covered
Payroll
$

6,540,331
6,509,489
5,578,000
5,748,000
5,538,000
5,427,000

Contributions
as a Percentage
of Covered
Payroll
0.18%
0.18%
0.21%
0.20%
0.19%
0.18%

* Additional year's information will be displayed as it become available

See independent auditor's report and
accompanying notes to required supplementary information.
73

Page 160 of 214

CITY OF GLENDALE
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
As of and for the Year Ended December 31, 2025

BUDGETARY INFORMATION
Budgetary information is derived from the annual operating budget and is presented using the same basis
of accounting for each fund as described in Note I. C. except the actual (non-GAAP) revenues presented
reflect actual (GAAP) revenues adjusted for the payment in lieu of taxes for the water utility which is
reported as a transfer under GAAP.

OPEB PLAN
The data presented in the Schedule of Changes in Total OPEB Liability was taken from the reports issued
by the actuary.
Contributions to the OPEB plan are not based on covered-employee payroll; therefore covered-employee
payroll and the related ratio of Total OPEB Liability as a percentage of covered-employee payroll is not
presented.
The City is required to present the last ten fiscal years data; however, the standards allow the City to
present as many years as are available until ten fiscal years are presented.
Changes of benefit terms. There were no changes of benefit terms.
Changes of assumptions. The discount rate was changed from 3.26% as of December 31, 2023 to 4.08%
as of December 31, 2024. The medical costs and trend rates were updated based on recent and
expected future experience.

LOCAL RETIREE LIFE INSURANCE FUND (LRLIF)
The amounts presented for each fiscal year were determined as of the calendar year-end that occurred
within the fiscal year.
The City is required to present the last ten fiscal years data; however, the standards allow the City to
present as many years as are available until ten fiscal years are presented.
Changes of benefit terms. There were no recent changes in benefit terms.
Changes of assumptions. In addition to the rate changes detailed in the tables above, the State of
Wisconsin Employee Trust Fund Board adopted economic and demographic assumption changes based
on a three-year experience study performed for the Wisconsin Retirement System. These assumptions
are used in the actuarial valuations of OPEB liabilities (assets) for the retiree life insurance programs and
are summarized below.

See independent auditors’ report.
74

Page 161 of 214

CITY OF GLENDALE
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
As of and for the Year Ended December 31, 2025

LOCAL RETIREE LIFE INSURANCE FUND (LRLIF)
The assumption changes that were used to measure the December 31, 2021 total OPEB liabilities,
including the following:
• Lowering the price inflation rate from 2.5% to 2.4%
• Mortality assumptions were changed to reflect updated trends by transitioning from the
Wisconsin 2018 Mortality Table to the 2020 WRS Experience Mortality Table.
The assumption changes that were used to measure the December 31, 2018 total OPEB liabilities,
including the following:
• Lowering the long-term expected rate of return from 5.00% to 4.25%
• Lowering the wage inflation rate from 3.2% to 3.0%
• Lowering the price inflation rate from 2.7% to 2.5%
• Mortality assumptions were changed to reflect updated trends by transitioning from the
Wisconsin 2012 Mortality Table to the Wisconsin 2018 Mortality Table.

WISCONSIN RETIREMENT SYSTEM
The amounts presented for each fiscal year were determined as of the calendar year-end that occurred
within the fiscal year.
Changes of benefit terms. There were no changes of benefit terms for any participating employer in WRS.
Changes of assumptions. Based on a three-year experience study conducted in 2021 covering January
1, 2018 through December 31, 2020, the ETF Board adopted assumption changes that were used to
measure the total pension liability beginning with the year-end December 31, 2021, including the
following:
• Lowering the long-term expected rate of return from 7.0% to 6.8%
• Lowering the discount rate from 7.0% to 6.8%
• Lowering the price inflation rate from 2.5% to 2.4%
• Lowering the post-retirement adjustments from 1.9% to 1.7%
• Mortality assumptions were changed to reflect updated trends by transitioning from the
Wisconsin 2018 Mortality Table to the 2020 WRS Experience Mortality Table.
Based on a three-year experience study conducted in 2018 covering January 1, 2015 through December
31, 2017, the ETF Board adopted assumption changes that were used to measure the total pension
liability beginning with the year-ended December 31, 2018, including the following:
• Lowering the long-term expected rate of return from 7.2% to 7.0%
• Lowering the discount rate from 7.2% to 7.0%
• Lowering the wage inflation rate from 3.2% to 3.0%
• Lowering the price inflation rate from 2.7% to 2.5%
• Lowering the post-retirement adjustments from 2.1% to 1.9%
• Mortality assumptions were changed to reflect updated trends by transitioning from the
Wisconsin 2012 Mortality Table to the Wisconsin 2018 Mortality Table.

See independent auditors’ report.
75

Page 162 of 214

SUPPLEMENTARY INFORMATION

Page 163 of 214

CITY OF GLENDALE
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
As of December 31, 2025

Special Revenue Funds
Recycling
Funds
ASSETS
Cash and investments
Receivables
Taxes
Accounts
Due from other funds
Prepaid items
TOTAL ASSETS

$

July 4th
Celebration
-

$

188,000
$

188,000

LIABILITIES, DEFERRED INFLOWS
OF RESOURCES AND FUND BALANCES
Liabilities
Accounts payable
$
Accrued payroll
Unearned revenues
Deposits
709,396
Due to other funds
709,396
Total Liabilities

Human
Services
-

$

40,000
1
-

130,826

Environmental
Fund
$

741,862
6,944
65,940

1,155,750

Police
Acquisition
$

401,090
-

142,845
-

$

40,001

$

945,572

$

1,556,840

$

142,845

$

4,766
103,490
108,256

$

87,021
8,660
95,681

$

2,966
2,966

$

105
105

Deferred Inflows of Resources
Subsequent year tax levy
Unavailable revenues
Total Deferred Inflows of Resources

188,000
188,000

40,000
40,000

741,862
741,862

-

-

Fund Balances
Nonspendable
Committed
Unassigned (deficit)
Total Fund Balances (deficit)

(709,396)
(709,396)

(108,255)
(108,255)

65,940
42,089
108,029

1,553,874
1,553,874

142,740
142,740

TOTAL LIABILITIES, DEFERRED
INFLOWS OF RESOURCES
AND FUND BALANCES

$

188,000

$

40,001

$

945,572

$

1,556,840

$

142,845

76

Page 164 of 214

Special Revenue Funds
DARE
Fund
$

Hotel
Room Tax

96,680

$

-

Park

292,993

$

85,393
-

-

75th
Anniversary

North Shore
Municipal
Court

$

$

40,000
114,553
-

-

-

-

American
Rescue
Plan
$

702
-

85,729

Capital Projects Funds
TIF #9
Capital
Projects

Total
Nonmajor
Governmental
Funds

$

$

-

-

1,904,823
1,009,862
207,593
401,090
65,940

$

96,680

$

378,386

$

154,553

$

-

$

702

$

85,729

$

-

$

3,589,308

$

8,515
8,515

$

111,191
111,191

$

4,311
367
2,725
169,083
176,486

$

7,922
26,302
34,224

$

11,137
6,222
100
118,723
136,182

$

85,729
85,729

$

1,000
1,000

$

323,663
6,589
11,485
1,127,994
1,469,731

$

-

-

40,000
111,900
151,900

-

-

-

-

1,009,862
111,900
1,121,762

88,165
88,165

267,195
267,195

(173,833)
(173,833)

(34,224)
(34,224)

(135,480)
(135,480)

-

(1,000)
(1,000)

65,940
2,094,063
(1,162,188)
997,815

96,680

$

378,386

$

154,553

$

-

$

702

$

85,729

$

-

$

3,589,308

77

Page 165 of 214

CITY OF GLENDALE
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
For the Year Ended December 31, 2025

Special Revenue Funds
Recycling
Funds
REVENUES
Taxes
Intergovernmental
Public charges for services
Investment income
Miscellaneous
Total Revenues

$

July 4th
Celebration

229,502
61,664
2,040
293,206

$

40,000
1,816
23,374
65,190

Human
Services
$

666,299
5,889
236,917
909,105

Environmental
Fund

Police
Acquisition

$

$

762,617
53,869
816,486

7,535
6,430
13,965

EXPENDITURES
Current
General Government
Public safety
Public works
Health and human services
Culture, recreation and education
Conservation and development
Capital Outlay
Total Expenditures

1,022,432
1,022,432

103
84,561
84,664

971,783
15,635
987,418

33,218
33,218

14,353
14,353

Excess (deficiency) of revenues
over expenditures

(729,226)

(19,474)

(78,313)

783,268

(388)

-

-

-

-

-

(729,226)

(19,474)

(78,313)

783,268

(388)

19,830

(88,781)

186,342

770,606

143,128

OTHER FINANCING SOURCES (USES)
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
FUND BALANCE (DEFICIT) Beginning of Year
FUND BALANCE (DEFICIT) END OF YEAR

$

(709,396) $ (108,255) $

108,029

$

1,553,874

$

142,740

78

Page 166 of 214

Special Revenue Funds
DARE
Fund
$

$

Hotel
Room Tax

Park

$

$

$

55,000
3,568
58,568

1,203,870
1,203,870

Total

TIF #9
Capital
Projects

Nonmajor
Governmental
Funds

69,356
69,356

369,026
369,026

260
208,680
208,940

92,792
92,792

969,301
262,744
3,445
1,235,490

482,639
482,639

1,000
1,000

969,301
84,072
1,505,071
1,056,344
579,851
369,026
37,663
4,601,328

(12,007)

696,580

(68,840)

(34,224)

(31,620)

(136,129)

(1,000)

368,627

-

(655,074)
(655,074)

-

-

-

-

-

(655,074)
(655,074)

(12,007)

41,506

(68,840)

(34,224)

(31,620)

(136,129)

(1,000)

(286,447)

100,172

225,689

(104,993)

-

(103,860)

136,129

-

1,284,262

267,195

$ (173,833) $

(1,000) $

997,815

(34,224) $ (135,480) $

346,510
346,510

Capital Projects Funds

1,022,933
42,673
1,065,606

$

42,000
69,900
28,200
140,100

American
Rescue
Plan

4,345
53,004
57,349

88,165

$

75
Anniversary

North Shore
Municipal
Court

-

$

$

-

$

2,063,269
61,664
836,373
113,206
1,895,443
4,969,955

79

Page 167 of 214

CITY OF GLENDALE
SCHEDULE OF REVENUES - ACTUAL AND BUDGET (NON-GAAP)
GENERAL FUND
For the Year Ended December 31, 2025

TAXES
General property taxes
Water Utility tax equivalent - current
Torah Academy tax equivalent
State property tax equivalent
Whitefish Bay tax equivalent
Ohr Ha Torah tax equivalent
Lubavitch tax equivalent
Total taxes
INTERGOVERNMENTAL REVENUES
State shared revenues
Per capita
Special utility
Expenditure restraint payment
Computer exemption payment
Personal property aid
Video service provider aid
State grants
Transportation aid - regular
Transportation aid - connecting streets
Other grants
Total intergovernmental revenues
LICENSES AND PERMITS
Licenses
Beverage
Special gatherings
Cigarette
Tavern operators
Bicycle
Dance hall
Coin operated machines
Coins, stones and metals
Used car dealers
Transient merchant permits
Cable television
Arcade
Permits
Building
Electrical
Plumbing
Occupancy
Utility
Sign
Erosion control
Boring
Other
Parking
Total licenses and permits

$

Actual

Final
Budget

9,661,167
631,577
18,532
32,699
2,889
6,935
9,254
10,363,053

$ 9,692,366
558,931
9,746
16,585
1,008
3,752
3,694
10,286,082

210,160
186,006
209,701
377,345
462,983
130,787

547,562
175,456
209,701
377,345
711,041
37,500

(337,402)
10,550
(248,058)
93,287

1,067,172
81,668
528,794
3,254,616

1,068,103
81,667
177,663
3,386,038

(931)
1
351,131
(131,422)

14,070
270
1,200
1,740
160
150
760
7,000
3,650
103,970
310

14,500
100
1,000
7,000
150
150
1,000
800
6,000
3,000
125,000
1,005

(430)
170
200
(5,260)
10
(240)
(800)
1,000
650
(21,030)
(695)

1,084,049
1,981
925
105
20,380
6,731
10,326
57,500
890
5,398
1,321,565

375,000
100,000
75,000
15,000
45,000
6,000
15,000
25,000
800
4,500
821,005

709,049
(98,019)
(74,075)
(14,895)
(24,620)
731
(4,674)
32,500
90
898
500,560

Variance with
Final Budget

$

(31,199)
72,646
8,786
16,114
1,881
3,183
5,560
76,971

80

Page 168 of 214

CITY OF GLENDALE
SCHEDULE OF REVENUES - ACTUAL AND BUDGET (NON-GAAP)
GENERAL FUND
For the Year Ended December 31, 2025

Final
Budget

Actual
FINES, FORFEITURES AND PENALTIES
Court fines and costs
Parking fines
False alarms
Total fines, forfeitures and penalties
PUBLIC CHARGES FOR SERVICES
General government
Space rental and/or charges for administrative services
Water Utility, Sewer Utility, Storm Water Utility
Water Utility insurance
Photocopies
Publication fees
Special assessment letters
TIF reimbursement
Public safety
School liaison officer reimbursements
Auxiliary police reimbursements
Bail processing
Health and human services
Dog and cat license fees
Public works
Sale of materials and services
Planning
Planning fees
Rezoning fees
Board of Appeals fees
Total public charges for services

$

315,393
58,886
118,136
492,415

$

383,576
65,000
25,000
473,576

Variance with
Final Budget

$

(68,183)
(6,114)
93,136
18,839

13,500
25,402
2,793
575
9,032
18,179

25,000
2,000
100
9,500
16,083

13,500
402
793
475
(468)
2,096

93,825
1,753
1,724

93,963
1,000
2,000

(138)
753
(276)

4,037

1,500

2,537

3,447

25,000

(21,553)

6,450
180,717

15,000
500
7,000
198,646

(15,000)
(500)
(550)
(17,929)

INVESTMENT INCOME

313,455

445,931

(132,476)

MISCELLANEOUS
Sale of equipment
Interest on delinquent personal property taxes
Insurance reimbursement
Rental income
CVMIC dividend
Miscellaneous
Total miscellaneous

48,670
219,641
208,148
1,200
33,347
344,733
855,739

11,000
1,500
12,000
100
25,000
52,000
101,600

37,670
218,141
196,148
1,100
8,347
292,733
754,139

$ 16,781,560

$ 15,712,878

$

1,068,682

$

$

$

6,774
1,087,789
1,094,563

TOTAL REVENUES
OTHER FINANCING SOURCES
Hotel Room tax transfer
Transfer In
Total other financing sources

$

655,074
1,087,789
1,742,863

$

648,300
648,300

$

Note: Non-GAAP component relates to placement of tax equivalent between Water Utility and General Fund.
GAAP placement is within Other Financing Sources. Non-GAAP placement is within Revenues - Taxes.

81

Page 169 of 214

CITY OF GLENDALE
SCHEDULE OF DEPARTMENTAL EXPENDITURES - ACTUAL AND BUDGET
GENERAL FUND
For the Year Ended December 31, 2025

Actual
CURRENT
General government
Common council and mayor
City administrator
Finance
City clerk
Municipal court
Building and grounds
Property and liability insurance
Unclassified
Contingency
Total general government

$

84,114
834,530
332,030
175,647
238,281
240,254
188,027
48,970
171
2,142,024

$

Final
Budget

Variance with
Final Budget

90,207
577,828
271,490
249,648
303,425
207,500
190,484
44,836
15,000
1,950,418

$

6,093
(256,702)
(60,540)
74,001
65,144
(32,754)
2,457
(4,134)
14,829
(191,606)

Public safety
Building
Police
Unclassified
Other Public Safety
Total public safety

36,316
7,570,346
4,080,776
11,687,438

7,631,063
5,600
3,979,139
11,615,802

(36,316)
60,717
5,600
(101,637)
(71,636)

Public works
Engineering, administration and overhead
Machinery and equipment
Public works facility
Street lighting
Street and alley maintenance
Street signs
Snow removal and ice control
Roadside maintenance
Yard waste
Total public works

326,175
208,738
192,661
86,044
250,258
134,713
259,238
196,516
571,530
2,225,873

1,068,114
112,405
248,000
85,000
22,500
101,766
135,000
300,000
2,072,785

741,939
(96,333)
55,339
(1,044)
(227,758)
(32,947)
(124,238)
(196,516)
(271,530)
(153,088)

Health and human services
Health department
Total health and human services

137,446
137,446

137,446
137,446

-

Culture, recreation and education

490,522

490,522

-

Conservation and development

46,099

55,000

8,901

-

-

Capital outlay
Total Current Expenditures
OTHER FINANCING USES
Park fund transfer

-

$

16,729,402

$

16,321,973

$

(407,429)

$

367,788

$

-

$

(367,788)

82

Page 170 of 214

CITY OF GLENDALE
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - BUDGET AND ACTUAL
DEBT SERVICE FUND
For the Year Ended December 31, 2025

Original and
Final Budget
REVENUES
Taxes
Other revenues
Total Revenues

$

EXPENDITURES
Debt service
Principal
Interest and fees
Total expenditures
Excess (deficiency) of revenues over expenditures
OTHER FINANCING SOURCES
Transfers in
Total other financing sources
Net Changes in Fund Balance

$

Variance with
Final Budget

Actual

4,031,244
214,113
4,245,357

$ 4,031,244
439,341
4,470,585

6,251,521
1,537,337
7,788,858

6,308,579
1,680,409
7,988,988

(57,058)
(143,072)
(200,130)

(3,543,501)

(3,518,403)

(425,358)

3,310,851
3,310,851

3,411,540
3,878,268

100,689
567,417

(232,650)

359,865

FUND BALANCE - Beginning of Year

$

$

(225,228)
(225,228)

142,059

-

FUND BALANCE - END OF YEAR

$

359,865

83

Page 171 of 214

CITY OF GLENDALE
SCHEDULE OF OPERATIONS AND MAINTENANCE EXPENSES
ENTERPRISE FUND - WATER UTILITY
For the Year Ended December 31, 2025

2025
SOURCE OF SUPPLY EXPENSES
Purchased water

$

TRANSMISSION AND DISTRIBUTION EXPENSES
Operation supervision and engineering
Customer installations
Miscellaneous
Maintenance
Distribution reservoirs and standpipes
Mains
Services
Meters
Hydrants
Total Transmission and Distribution Expenses

834,694

126,907
692
8,262
7,281
1,071,593
80,049
56,185
89,399
1,444,054

CUSTOMERS ACCOUNT EXPENSES
Meter reading labor
Customer records and collection expenses
Total Customer Accounts Expenses

6,709
157,675
164,384

ADMINISTRATIVE AND GENERAL EXPENSES
Administrative and general salaries
Office supplies and expense
Outside services
Property insurance
Injuries and damages
Employee pensions and benefits
Regulatory Commission
Miscellaneous general expenses
Total Administrative and General Expenses

57,371
3,681
126,040
13,408
9,954
16,994
8,157
23,087
258,692

TOTAL OPERATION AND MAINTENANCE EXPENSES

$ 2,701,824

84

Page 172 of 214

CLA (CliftonLarsonAllen LLP) is a network member of CLA Global. See CLAglobal.com/disclaimer.
Securities and investment advisory services are offered through CliftonLarsonAllen Wealth
Advisors, LLC, an SEC-registered investment advisor, member FINRA/SIPC.

Page 173 of 214

CliftonLarsonAllen LLP
CLAconnect.com

City of Council
and Management of City of Glendale
Glendale, Wisconsin
In planning and performing our audit of the financial statements of the governmental activities, the
business-type activities, each major fund, and the aggregate remaining fund information of City of
Glendale (the City) as of and for the year ended December 31, 2025, in accordance with auditing
standards generally accepted in the United States of America, we considered the City’s internal control
over financial reporting (internal control) as a basis for designing audit procedures that are appropriate
in the circumstances for the purpose of expressing our opinions on the financial statements, but not for
the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we
do not express an opinion on the effectiveness of the City’s internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were
not identified. In addition, because of inherent limitations in internal control, including the possibility of
management override of controls, misstatements due to fraud or error may occur and not be detected by
such controls. However, as discussed below, we identified certain deficiencies in internal control that we
consider to be material weaknesses and significant deficiencies.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination
of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement
of the City’s financial statements will not be prevented, or detected and corrected, on a timely basis.
Material weakness
We consider the following deficiency in the City’s internal control to be a material weakness:
Preparation of the Financial Statements and Audit Adjustments
The City’s internal controls should be designed to adequately reconcile and adjust accounting records to
present them in the City’s financial statement in accordance with accounting principles generally
accepted in the United States of America (GAAP). The City engaged CLA to assist in preparing its
financial statements and accompanying disclosures. In addition, we proposed audit adjustments
necessary to present the financial statements in accordance with accounting principles generally
accepted in the United States of America. We recommend that the City update the financial close process
to incorporate the adjustments required to present the financial statements in accordance with accounting
principles generally accepted in the United States of America.

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Page 174 of 214

Common Council and Management
City of Glendale
Page 2

Significant deficiency
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by those charged with
governance. We consider the following deficiency in the City’s internal control to be a significant
deficiency:
Segregation of duties
Proper segregation of duties over financial reporting should include review of adjusting journal entries
and supporting documentation by an appropriate person who is not the original preparer. In addition,
account reconciliations prepared throughout the year should be performed by someone independent of
processing transactions in the account. The City does not have controls in place to ensure that
segregation of duties are maintained during the financial reporting process. We recommend the City
review controls to determine if additional segregation of duties can be incorporated into the financial
reporting process.
We will review the status of these comments during our next audit engagement. We have already
discussed many of these comments and suggestions with various City personnel, and we will be pleased
to discuss them in further detail at your convenience, to perform any additional study of these matters, or
to assist you in implementing the recommendations.
***
This communication is intended solely for the information and use of management, City Council, and
others within the City, and is not intended to be, and should not be, used by anyone other than these
specified parties.

CliftonLarsonAllen LLP
Wauwatosa, Wisconsin
September 10, 2026

Page 175 of 214

CliftonLarsonAllen LLP
CLAconnect.com

City Council
City of Glendale
Glendale, Wisconsin
We have audited the financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of City of Glendale (the City) as of and
for the year ended December 31, 2025, and have issued our report thereon dated September 10, 2026.
We have previously communicated to you information about our responsibilities under auditing standards
generally accepted in the United States of America, as well as certain information related to the planned
scope and timing of our audit in our statement of work dated March 9, 2026. Professional standards also
require that we communicate to you the following information related to our audit.
Significant audit findings or issues
Qualitative aspects of accounting practices
Accounting policies
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by City of Glendale are described in Note 1 to the financial statements.
No new accounting policies were adopted and the application of existing policies was not changed during
2025.
We noted no transactions entered into by the City during the year for which there is a lack of authoritative
guidance or consensus. All significant transactions have been recognized in the financial statements in
the proper period.
Accounting estimates
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management’s knowledge and experience about past and current events and assumptions
about future events. Certain accounting estimates are particularly sensitive because of their significance
to the financial statements and because of the possibility that future events affecting them may differ
significantly from those expected. The most sensitive estimate affecting the financial statements was:


Management’s estimate of the net other postemployment benefits – retiree medical liability,
deferred outflows of resources, and deferred inflows of resources for other postemployment
benefits – retiree medical is calculated by an actuary based on census data and management’s
assumptions for discount rate, health care trend rate, mortality, retirement and other data. We
evaluated the key factors and assumptions used to develop the liability for other postemployment
benefits in determining that it is reasonable in relation to the financial statements taken as a whole.

Financial statement disclosures
Certain financial statement disclosures are particularly sensitive because of their significance to financial
statement users. There were no particularly sensitive financial statement disclosures.
The financial statement disclosures are neutral, consistent, and clear.

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Page 176 of 214

City Council
City of Glendale
Page 2

Significant unusual transactions
We identified no significant unusual transactions.
Difficulties encountered in performing the audit
We encountered no significant difficulties in dealing with management in performing and completing our
audit.
Uncorrected misstatements
Professional standards require us to accumulate all misstatements identified during the audit, other than
those that are clearly trivial, and communicate them to the appropriate level of management.
Management has corrected all such misstatements.
Corrected misstatements
The attached schedule summarizes all misstatements (material and immaterial) detected as a result of
audit procedures that were corrected by management.
Disagreements with management
For purposes of this communication, a disagreement with management is a disagreement on a financial
accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be
significant to the financial statements or the auditors’ report. No such disagreements arose during our
audit.
Management representations
We have requested certain representations from management that are included in the attached
management representation letter dated September 10, 2026.
Management consultations with other independent accountants
In some cases, management may decide to consult with other accountants about auditing and accounting
matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application
of an accounting principle to the City’s financial statements or a determination of the type of auditors’
opinion that may be expressed on those statements, our professional standards require the consulting
accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge,
there were no such consultations with other accountants.
Significant issues discussed with management prior to engagement
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to engagement as the City’s auditors. However, these
discussions occurred in the normal course of our professional relationship and our responses were not a
condition to our engagement.
Required supplementary information
With respect to the required supplementary information (RSI) accompanying the financial statements, we
made certain inquiries of management about the methods of preparing the RSI, including whether the
RSI has been measured and presented in accordance with prescribed guidelines, whether the methods
of measurement and preparation have been changed from the prior period and the reasons for any such
changes, and whether there were any significant assumptions or interpretations underlying the

Page 177 of 214

City Council
City of Glendale
Page 3

measurement or presentation of the RSI. We compared the RSI for consistency with management’s
responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained during
the audit of the basic financial statements. Because these limited procedures do not provide sufficient
evidence, we did not express an opinion or provide any assurance on the RSI.
Supplementary information in relation to the financial statements as a whole
With respect to the combining and individual fund statements and schedules noted as Supplementary
Information accompanying the financial statements, on which we were engaged to report in relation to
the financial statements as a whole, we made certain inquiries of management and evaluated the form,
content, and methods of preparing the information to determine that the information complies with
accounting principles generally accepted in the United States of America, the method of preparing it has
not changed from the prior period or the reasons for such changes, and the information is appropriate
and complete in relation to our audit of the financial statements. We compared and reconciled the
supplementary information to the underlying accounting records used to prepare the financial statements
or to the financial statements themselves. We have issued our report thereon dated September 10, 2026.
***
This communication is intended solely for the information and use of the City Council and management
of City of Glendale and is not intended to be, and should not be, used by anyone other than these
specified parties.

CliftonLarsonAllen LLP
Wauwatosa, Wisconsin
September 10, 2026

Page 178 of 214

9/16/2026
11:36 AM

Client:
Engagement:
Period Ending:
Trial Balance:
Workpaper:
Fund Level:
Index:
Account

A126321 - City of Glendale
AUD 2025 - City of Glendale
12/31/2025
0900.00 - New Combined TB
0921.00 - Adjusting Journal Entry Report
All
All
Description

W/P Ref

Debit

Credit

Adjusting Journal Entries
Adjusting Journal Entries JE # 1
To adjust WRS balances to CYE balances.

2400.21

201-000.00-18601

DEFERRED OUTFLOWS - WRS

4,452.00

201-000.00-28601

DEFERRED INFLOWS - WRS

3,080.00

250-000.00-28601

DEFERRED INFLOWS - WRS

7,705.00

900-000.00-28601

DEFERRED INFLOWS - WRS

47,702.00

900-500.00-09279

EMPL PEN & BEN - WRS GASB 68

9,818.00

201-000.00-17400

NET PENSION ASSET - WRS

2,551.00

201-522.01-51199

EMPL PEN & BEN - WRS GASB 68

4,981.00

250-000.00-17400

NET PENSION ASSET - WRS

2,569.00

250-000.00-18601

DEFERRED OUTFLOWS - WRS

2,246.00

250-522.57-51199

EMPL PEN & BEN - WRS GASB 68

2,890.00

900-000.00-17400

NET PENSION ASSET - WRS

4,538.00

900-000.00-18601

DEFERRED OUTFLOWS - WRS

52,982.00

Total

72,757.00

Adjusting Journal Entries JE # 2
To adjust LRLIF activity in CY to YE balances
201-000.00-18603

DEFERRED OUTFLOWS - LIFE

201-522.01-51197

EMPL PEN & BEN - LIFE

72,757.00

2450.21
348.00
3,817.00

250-000.00-27402

NET PENSION LIABILITY - LIFE

250-522.57-51197

EMPL PEN & BEN - LIFE

2,457.00

184.00

900-000.00-27402

NET PENSION LIABILITY - LIFE

1,128.00

900-500.00-09277

EMPL PEN & BEN - LIFE

7,176.00

201-000.00-27402

NET PENSION LIABILITY - LIFE

1,833.00

201-000.00-28603

DEFERRED INFLOWS - LIFE

2,332.00

250-000.00-18603

DEFERRED OUTFLOWS - LIFE

742.00

250-000.00-28603

DEFERRED INFLOWS - LIFE

1,899.00

900-000.00-18603

DEFERRED OUTFLOWS - LIFE

2,766.00

900-000.00-28603

DEFERRED INFLOWS - LIFE

5,538.00

Total

15,110.00

Adjusting Journal Entries JE # 3
To record adjusting entry for update of deferred revenue balances
420-000.00-48907

MISCELLANEOUS REVENUE

420-000.00-31001

UNDESIGNATED

3000.01
38,100.00
38,100.00

Total

38,100.00

Adjusting Journal Entries JE # 4
To record opening fund balance with internal service fund and transfer to close balances

15,110.00

38,100.00

0100.20

101-000.00-10001

BMO BANK

101-000.00-10001

BMO BANK

409,646.00
19,308.00

101-000.00-15050

INVESTMENT IN INSURANCE COMP

658,835.00

601-000.00-58505

TRASNFER TO GENERAL FUND

101-000.00-49050

TRANSFER IN

1,087,789.00
1,087,789.00

601-000.00-31001

UNDESIGNATED

1,068,481.00

601-000.00-48111

INTEREST ON INVESTMENTS

19,308.00

Total

2,175,578.00

Adjusting Journal Entries JE # 6
To record payments for direct placement debt
301-000.00-22000

DEFERRED REVENUE

301-000.00-12006

NOTES RECEIVABLE

2500.11
137,793.00
137,793.00

Total

137,793.00

Adjusting Journal Entries JE # 15
To reverse recorded WRS Entry
201-000.00-17400

NET PENSION ASSET - WRS

2,175,578.00

137,793.00

2400.01
835.00

201-522.01-51199

EMPL PEN & BEN - WRS GASB 68

53,666.00

250-000.00-17400

NET PENSION ASSET - WRS

6,335.00

250-000.00-28601

DEFERRED INFLOWS - WRS

250-522.57-51199

EMPL PEN & BEN - WRS GASB 68

900-000.00-17400

NET PENSION ASSET - WRS

900-500.00-09279

EMPL PEN & BEN - WRS GASB 68

3,146.00
141,561.00
6,818.00
334,375.00

201-000.00-18601

DEFERRED OUTFLOWS - WRS

201-000.00-28601

DEFERRED INFLOWS - WRS

8,192.00

250-000.00-18601

DEFERRED OUTFLOWS - WRS

151,042.00

900-000.00-18601

DEFERRED OUTFLOWS - WRS

299,685.00

900-000.00-28601

DEFERRED INFLOWS - WRS

Total

46,309.00

41,508.00
546,736.00

546,736.00

1 of 2

Page 179 of 214

9/16/2026
11:36 AM

Adjusting Journal Entries JE # 16
To reverse LRLIF entry

2400.01

201-522.01-51197

EMPL PEN & BEN - LIFE

16,416.00

250-522.57-51197

EMPL PEN & BEN - LIFE

14,658.00

900-000.00-18603

DEFERRED OUTFLOWS - LIFE

336.00

900-000.00-28603

DEFERRED INFLOWS - LIFE

6,228.00
20,308.00

900-500.00-09277

EMPL PEN & BEN - LIFE

201-000.00-18603

DEFERRED OUTFLOWS - LIFE

2,343.00

201-000.00-27402

NET PENSION LIABILITY - LIFE

10,277.00

201-000.00-28603

DEFERRED INFLOWS - LIFE

3,796.00

250-000.00-18603

DEFERRED OUTFLOWS - LIFE

1,430.00
12,104.00

250-000.00-27402

NET PENSION LIABILITY - LIFE

250-000.00-28603

DEFERRED INFLOWS - LIFE

1,124.00

900-000.00-27402

NET PENSION LIABILITY - LIFE

26,872.00

Total

57,946.00

Adjusting Journal Entries JE # 17
To recognize revenue for final ARPA expenditures
290-000.00-22000

DEFERRED REVENUE

290-000.00-43300

OTHER FEDERAL GRANTS

0100.20
346,510.00
346,510.00

Total

346,510.00

Adjusting Journal Entries JE # 18
To reclassify expenditures to the capital projects fund

346,510.00

0100.20

290-000.00-10001

BMO BANK

139,333.00

420-540.40-53930

MISCELLANEOUS EXPENSES

139,333.00

290-524.41-53166

PANDEMIC REPONSE

420-000.00-10001

BMO BANK

Total

57,946.00

139,333.00
139,333.00
278,666.00

278,666.00

Total Adjusting Journal Entries

3,669,196.00

3,669,196.00

Total All Journal Entries

3,669,196.00

3,669,196.00

2 of 2

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Page 186 of 214

5909 North Milwaukee River Parkway
Glendale, WI 53209

SUBJECT:

Review and Possible Action: Approval of WI DOJ’s Law Enforcement
Data-Sharing grant award in the amount of $120,000 for programs or
projects pursuant to 2025 Wisconsin Act 58 (Wis. Stat. § 165.981).

FROM:

Chief Rhett Fugman

MEETING:

October 26, 2026, Common Council Meeting

MEETING DATE:

October 26, 2026

FISCAL SUMMARY:
Budget Summary:
101-000-00-43523
Budgeted Expenditure: N/A
Budgeted Revenue:
$120,000
STATUTORY REFERENCE:
Wisconsin Statutes:
N/A
Municipal Code:
N/A
BACKGROUND & ANALYSIS: The Wisconsin Department of Justice (DOJ), Division of Law
Enforcement Services (DLES) has approved a grant award to Glendale Police Department in the
amount of $120,000. These funds are from DOJ’s Law Enforcement Data-Sharing grant for
programs or projects pursuant to 2025 Wisconsin Act 58 (Wis. Stat. § 165.981). See
requirements of 2025 WI Act 58 below.
2025 Wisconsin Act 58
SECTION 1. 165.981 of the statutes is created to read:
165.981 Grants for data-sharing platforms for law enforcement. (1) In this
section, “law enforcement agency” has the meaning given in s. 165.98 (1).
(2) The department of justice shall award grants to law enforcement agencies for
the acquisition of a data-sharing platform.
(3) A law enforcement agency that receives a grant under sub. (2) shall use the
grant funds to acquire a data-sharing platform to which all of the following apply:
(a) The platform is able to integrate data from common law enforcement systems

Page 187 of 214

on a real-time basis.
(b) The platform is able to identify and eliminate redundant records in law
enforcement systems.
(c) The platform is able to provide advanced, configurable search, analytics, and
visualization capabilities that support common mission needs for law enforcement.
(d) The platform allows law enforcement agencies to appropriately restrict access
to information by data type, organization, roles, responsibilities, individual
investigations, and other parameters.
(e) The platform allows for secure, permission-controlled data integration and
sharing among participating law enforcement agencies.
(f) The platform is able to be accessed on various devices commonly used by law
enforcement agencies.
(g) The platform has a demonstrated record of meeting or exceeding similar
mission needs and the ability to reach full operational capability within 90 days of
initiation.
(h) The platform allows for integration with existing law enforcement agency
identity and access management solutions, such as single-sign-on and multifactor
authentication.
(i) The platform is hosted in a secure environment that is compliant with Criminal
Justice Information Services standards, and that can scale to accommodate volume and
velocity of law enforcement data needs.
(j) The platform is able to provide granular audit logging for all user interactions
with data.
(k) The platform is able to provide an open, interoperable architecture and
business terms that ensure the law enforcement agency retains all rights to agency
data.
(4) No grants may be awarded under this section after June 30, 2027.

Grant funds will be used for 2 years of software in compliance with 2025 WI Act 58 at no
additional cost to the City.
RECOMMENDATION: Staff recommends approval of WI DOJ’s Law Enforcement Data-Sharing
grant award in the amount of $120,000 for programs or projects pursuant to 2025 Wisconsin
Act 58 (Wis. Stat. § 165.981). .
ACTION REQUESTED: Motion to approve the WI DOJ’s Law Enforcement Data-Sharing grant
award in the amount of $120,000 for programs or projects pursuant to 2025 Wisconsin Act 58
(Wis. Stat. § 165.981).
ATTACHMENTS:
LE Datasharing Grant Award Doc Glendale

Page 188 of 214

Josh Kaul
Attorney General

Post Office Box 7857
Madison, WI 53707-7857
www.wisdoj.gov

STATE OF WISCONSIN
DEPARTMENT OF JUSTICE

Office of the Attorney General

October 15, 2026
SENT VIA EMAIL ([email protected])
Chief Rhett Fugman
Glendale Police Department
Re:

Law Enforcement Data-Sharing Grant

Dear Chief Fugman:
The Wisconsin Department of Justice (DOJ), Division of Law Enforcement
Services (DLES) has approved a grant award to Glendale Police Department
in the amount of $120,000. These funds are from DOJ’s Law Enforcement Data-Sharing
grant and support Glendale Police Department’s Program.
To accept this award, please have the authorized signing official and project
director sign and initial where applicable in the Grant Award, and Attachments A and
B. Please return a copy of the entire award with the required signatures to DLES within
30 days. A copy should be maintained for your records. Funds cannot be released until
the signed award document is received.
If you have any questions regarding this grant, please contact Lara Kenny,
Director of the Bureau of Justice Programs, at [email protected].
I appreciate the valuable service your agency provides to your community.
Congratulations on the receipt of this grant award.
Sincerely,

Joshua L. Kaul
Attorney General
Enclosures

Page 189 of 214

LAW ENFORCEMENT DATA-SHARING GRANT AWARD
The Wisconsin Department of Justice (DOJ) hereby awards to Glendale Police Department, (hereinafter
referred to as the Grantee), the amount of $120,000 for programs or projects pursuant to 2025 Wisconsin Act
58 (Wis. Stat. § 165.981).
This grant may be used until May 31, 2027, for the program consistent with the budget in Attachment A and
the general conditions, terms, and assurances in Attachment B.
The Grantee shall administer the programs or projects for which this grant is awarded in accordance with the
applicable rules, regulations, and conditions of the Wisconsin Department of Justice. The submitted Act 58
Data-Sharing Grant Application is hereby incorporated as reference into this award.
This grant shall become effective, and funds may be obligated (unless otherwise specified in Attachments A
and B) when the Grantee signs and returns one copy of this grant award to the Wisconsin Department of Justice.
BY: ___________________________________
Joshua L. Kaul
Attorney General
10/15/2026
Date
The (Grantee), Glendale Police Department, hereby signifies its acceptance of the above-described grant award
on the terms and conditions set forth above or incorporated by reference therein.
GRANTEE: Glendale Police Department

BY:
_________________________________________
NAME: Bryan Kennedy
TITLE: Mayor
_________________
Date

Page 190 of 214

LAW ENFORCEMENT DATA-SHARING GRANT PROGRAM
Budget - Attachment A
Grantee:

Glendale Police Department

Grant Period:

October 1, 2026 - May 31, 2027
State ID #: 455.212

APPROVED LAW ENFORCEMENT DATA-SHARING GRANT BUDGET
The approved budget may be used to pay for a contract with a vendor who will provide a data-sharing
system that meets the requirements listed in 2025 Wisconsin Act 58 (Wis. Stat. § 165.981).
Any cost exceeding this award amount is the responsibility of the grantee.
Reimbursement requests must include an invoice from the vendor and a copy of the signed grant award
document. The documents must be submitted via email to [email protected] and
[email protected].
STATE FUNDS
$120,000

Signing Official Initials:

Project Director Initials:

Page 191 of 214

LAW ENFORCEMENT DATA-SHARING GRANT PROGRAM
General Award Conditions, Terms, and Assurances - Attachment B
Glendale Police Department agrees by acceptance of this grant award to the following general award
conditions:
Allowable Expenses/Activities
•

The Grantee shall make expenditures with project funds only for items contained in the approved
project budget.

Disbursements
•

These one-time grant funds will be disbursed upon submission of paid invoice for contractual
service.

•

Grantee is responsible for maintaining accurate accounting records that support expenditures for
this grant project.

Contractual/Consultants/Subawards
•

All procurement transactions, whether negotiated or competitively bid and without regard to
dollar value, shall be conducted in a manner to provide maximum open and free competition.

General
•

To be allowable under a grant program, costs must be paid or obligated for services provided in
accordance with 2025 Wisconsin Act 58 (Wis. Stat. § 165.981).

Glendale Police Department agrees by acceptance of this grant award to the following terms and
assurances:
A.

The Grantee assures that it will comply with all provisions of the program established by DOJ, in
accordance with 2025 Wisconsin Act 58 (Wis. Stat. § 165.981).

B.

The Grantee assures that the funds received will only be expended for the purposes set forth in
Act 58, the guidance from DOJ, and the Act 58 Data-Sharing Grant Application , and in
accordance with all applicable laws, regulations, policies, and procedures of the State of
Wisconsin.

C.

The Grantee agrees to perform and accomplish the purposes and activities outlined in 2025
Wisconsin Act 58 (Wis. Stat. § 165.981).

D.

DOJ reserves the right upon advance notice to the Grantee, to make reasonable adjustments,
revisions and modifications to the amount, terms, and scope of this agreement as is deemed
necessary.

E.

The Grantee agrees to maintain adequate financial procedures and accounting records and to
submit required financial and other information and data requested by DOJ.

F.

All records and reports shall be maintained for a minimum of six years after completion of the
project, and representatives of DOJ shall have the right to inspect grant records and programs.

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G.

The Grantee agrees to indemnify and save and hold harmless DOJ, its agents and employees,
from any and all claims or causes of action arising from the performance of this grant by the
Grantee, its agents, employees or delegates. This clause shall not be construed to bar any legal
remedies the Grantee may have for DOJ’s failure to fulfill its obligations pursuant to this grant.

H.

The Grantee shall conduct all procurement transactions, regardless of whether by sealed bids or
by negotiation and regardless of dollar value of the transactions, in a manner that provides open
and free competition.

ACKNOWLEDGEMENT
The materials referenced above were received and reviewed by the appropriate members of this
organization. I understand that this grant is awarded subject to our compliance with requirements and
restrictions set forth in this contract and defined under 2025 Wisconsin Act 58 (Wis. Stat. § 165.981).

, PROJECT
DIRECTOR
DATE

RHETT FUGMAN

, SIGNING
OFFICIAL
DATE

BRYAN KENNEDY

Page 193 of 214

5909 North Milwaukee River Parkway
Glendale, WI 53209

SUBJECT:

Review and Possible Action: Approval of a two-year contract with
Peregrine Technologies for data-sharing software not to exceed
$120,000.

FROM:

Chief Rhett Fugman

MEETING:

October 26, 2026, Common Council Meeting

MEETING DATE:

October 26, 2026

FISCAL SUMMARY:
Budget Summary:
101-000-00-43523
Budgeted Expenditure: $120,000
Budgeted Revenue:
N/A
STATUTORY REFERENCE:
Wisconsin Statutes:
N/A
Municipal Code:
N/A
BACKGROUND & ANALYSIS: The Glendale Police Department continues to evaluate technology
solutions that improve operational efficiency, enhance criminal investigations, and maximize
the effectiveness of existing department resources. Currently, the department utilizes multiple
technology systems to manage information associated with calls for service, investigations,
arrests, and incident reports. Some of this data is maintained in separate platforms, requiring
personnel to access multiple applications to obtain and analyze information.
Peregrine Technologies offers a law enforcement data integration and analytics platform
designed to consolidate information from existing public safety systems into a centralized,
searchable environment.
Peregrine also provides investigators with the ability to search and analyze information across
multiple department databases through a centralized platform. This capability can assist with
identifying relationships among individuals, vehicles, locations, incidents, and other
investigative information that may otherwise require extensive manual research.

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The platform is intended to improve the department’s ability to access, analyze, and utilize
information already maintained within its existing technology infrastructure.
This software platform provides analytical tools that can assist the department in identifying
emerging crime trends, recurring criminal activity, geographic patterns, and relationships
among incidents.
Peregrine data sharing software meets the requirements for the WI DOJ Data Sharing grant.
Only previously accepted WI DOJ grant funds will be used for this two-year contract.

RECOMMENDATION: Staff recommends approving a two-year contract with Peregrine data
sharing software not to exceed $120,000, using previously accepted WI DOJ data sharing grant
funds.
ACTION REQUESTED: Motion to approve a two-year contract with Peregrine data sharing
software not to exceed $120,000, using previously accepted WI DOJ data sharing grant funds.
ATTACHMENTS:
Peregrine Standard Order Form - WI - Glendale PD 20261019JY2

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PEREGRINE CUSTOMER ORDER FORM & SCOPE OF SERVICES
Customer Information
Customer Name: Glendale Police Department

Contact: Rhett Fugman

Address: 5909 N Milwaukee River Pkwy,
Glendale, WI 53209

Phone: (414) 228-1753

Quote POC Email: [email protected]

Customer Invoice Email:

Peregrine Services
Pricing Expiration: The following fee schedule is available to the Customer if Order Form is signed on
or before November 29, 2026.
Effective Date: December 1, 2026
Initial Term: From the Effective Date through November 30, 2028 (“Initial Term”).
Description: Annual license subscription to the Peregrine platform, including Peregrine Assistant
(collectively, “Peregrine Pro”).
Service Fee: Unless otherwise terminated as set forth in the Terms and Conditions, Customer shall
pay Peregrine a service fee for the Initial Term as follows:
a. $120,000 within 30 days of the Effective Date
It is acknowledged that payment of this service fee is contingent upon the full appropriation and
availability of funds from the State of Wisconsin. No payment is due and Customer is not obligated to
pay any service fee in the event of non-appropriation of funds from the State of Wisconsin. Payment of
the amounts above shall be made within 30 days after actual receipt of funds by the Customer from the
State of Wisconsin. No legal or financial obligation shall arise on the part of the Customer unless and
until such full appropriation and availability of funds have occurred, and Peregrine has received written
notice confirming the availability of funds.
Peregrine may not terminate services for a lack of appropriated funds unless and until the State of
Wisconsin has determined that the Customer will not receive any funding for the services provided.
However, Peregrine shall have no obligation to perform, deliver software access, provide onboarding,
training, or support services, or otherwise incur costs under this Agreement until such written
confirmation of the availability of funds has been received. Peregrine shall not be liable for any delay,
suspension, or failure to perform caused by the Customer’s failure to appropriate, allocate, or certify the
availability of funds.
Additional Services: In connection with Customer’s purchase of Peregrine Pro, Customer shall
purchase the following quantities of Peregrine Pro credits. For additional information regarding
Peregrine Pro credits, see the Peregrine Assistant Addendum attached hereto.

Copyright 2022, Peregrine Technologies, Inc. All rights reserved. Copyright extends to all pages of this document.

Page 196 of 214

October 19, 2026

Quantity

Price per Credit

Total

2

$575

$1,150

Customer’s use of Peregrine Assistant and Peregrine Pro credits are subject to the Peregrine Assistant
Addendum attached hereto and incorporated into the Agreement. In the event of a conflict between the
Peregrine Assistant Addendum and any other term of the Agreement with respect to any Assistant
Features, Peregrine Assistant Addendum shall control.
Users: Customer may allow an unlimited number of employees of the Glendale Police Department to
access and use the Service, provided that such access is solely for Customer’s internal business
purposes and not for the benefit of any third-party.
Ancillary Services: In Accordance with Section 2.2 of the Terms and Conditions, Peregrine will provide
Ancillary Services as part of the Service, including implementation, configuration, initial data
integrations, onboarding, and training necessary to enable Customer’s use of the Service. Peregrine
will provide Customer with an introductory training session that includes an overview of the Service,
background on accessible data sources as of the Effective Date, and an introduction to the analytic
capabilities of the Service.
Any services requested by Customer that are outside the scope of the Ancillary Services described
herein (“Additional Services”), including with respect to data integrations that are not set forth in this
Order Form, shall be subject to mutual written agreement of the parties, including with respect to fees,
and will be set forth in a separate statement of work.
Data Integrations: The initial Customer Data sources and systems that Peregrine will integrate with
the Service for Customer are:
•

Pro Phoenix RMS;

•

Pro Phoenix CAD; and

•

Axon Evidence.com.

The Customer is responsible for any third-party API or data access fees.
Any additional data integrations or new functionality shall be subject to mutual written agreement of the
parties, including with respect to fees. All additional data integration services or new functionality and
corresponding fees will be set forth in a statement of work.
For clarity, Peregrine will provide any other Professional Services and additional data integration
services in accordance with Section 2.2 of the Terms and Conditions.
Peregrine services are provided subject to the terms set forth above on this Order Form together with the
attached terms and conditions (the “Terms and Conditions,” and together with this Order Form, the
“Agreement”). Any capitalized term used in this Order Form but not defined herein shall have the meaning
ascribed to it in the Terms and Conditions. By signing this Order Form, Peregrine and Customer each agree
to the terms and conditions set forth in this Agreement. In the event of any conflict between this Order
Form and the Terms and Conditions, the terms of this Order Form shall govern to the extent of such conflict.
This Order Form may be executed in counterparts (which may be delivered by electronic mail of .pdf files),
each of which counterparts, when so executed and delivered, shall be deemed to be an original, and all of
which counterparts, taken together, shall constitute one and the same instrument.

2
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October 19, 2026

Peregrine

Customer

By:

By:

Name:

Adam Butler

Name:

Title:

Director of Contracts

Title:

Date
Signed:

Date
Signed:
Attest:
Name:

3
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October 19, 2026

Peregrine Customer Terms and Conditions
These Peregrine Customer Terms and Conditions govern the provision of the services described on the
attached Order Form (“Order Form”) by Peregrine Technologies, Inc. (“Peregrine”) to Glendale Police
Department (“Customer”). By executing an Order Form with Peregrine, Customer agrees to be bound by
these Terms and Conditions.
1. Definitions.
“Ancillary Services” has the meaning specified in Section 2.2.
“Authorized Sharing” means the disclosure of Customer Data to one or more third parties solely to
support Customer’s operational needs, as expressly permitted in a separate written agreement between
Peregrine and Customer. Any such sharing will occur only as specifically authorized by Customer and
implemented by deliberate configuration within Peregrine’s platform. Customer Data will not otherwise be
disclosed to any third party.
“CJIS Security Policy” means the FBI CJIS Security Policy document as published by the FBI CJIS
Information Security Officer, currently located at https://www.fbi.gov/services/cjis/cjis-security-policyresource-center.
“Client-Side Software” means any software in source or object code form that Peregrine makes available
for use in connection with the Service, including Peregrine’s mobile application(s).
“Criminal Justice Information Services Division” or “CJIS” means the FBI division responsible for the
collection, warehousing, and timely dissemination of relevant criminal justice information to the FBI and to
qualified law enforcement, criminal justice, civilian, academic, employment and licensing agencies.
“Customer Data” means any of Customer’s data, information, documents or electronic files that are
provided to Peregrine via the Service or otherwise in connection with this Agreement, including any
databases Customer procures from third party vendors for Peregrine’s integration with the Service; provided
that, for purposes of clarity, Customer Data as defined herein does not include Usage Analytics.
“Customer-Owned or Licensed Products” means software, services, databases, or systems owned by
Customer or licensed by Customer from a third party, which interoperate with the Service.
“Documentation” means the materials supplied by Peregrine hereunder, in any media, including any and
all installer’s, operator’s and user’s manuals, training materials, guides, functional or technical specifications
or other materials for use in conjunction with the Service.
“Embedded Components” means third-party technologies incorporated into Peregrine’s platform and
provided as part of the Service.
“Personal Information” means any information that, individually or in combination, does or can identify a
specific individual or by or from which a specific individual may be identified, contacted, or located, including
without limitation all data considered “personal data”, “personally identifiable information”, or something
similar under applicable laws, rules, or regulations relating to data privacy.
“Peregrine Technology” means (a) the Peregrine name, the Peregrine logo, and other trademarks and
service marks; (b) audio and visual information, documents, software and other works of authorship,
including training materials; (c) other technology included in the Service, including Client-Side Software,
graphical user interfaces, workflows, products, processes, algorithms, know-how and other trade secrets,
techniques, designs, inventions and other tangible or intangible technical material or information provided
by Peregrine under this Agreement; and (d) the work product or other results of Ancillary Services.
Peregrine Technology does not include Embedded Components.
“Service” means Peregrine’s proprietary platform, consisting of a hosted web-based interface and the
Client-Side Software.
“SOW” has the meaning specified in Section 2.2.

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October 19, 2026
“Third-Party Data” means data or content made available through the Service that originates from a
source other than Peregrine or Customer, and that Peregrine is authorized to provide access to as part of
the Service. Third-Party Data does not include Customer Data or data accessed through Customer-Owned
or Licensed Products.
“Usage Analytics” means data relating to the operation, support, and/or Customer’s use of the Service,
including logs, telemetry, operational metrics, performance data, and other technical information
generated in connection with such use. Usage Analytics does not include Customer Data but may be
derived from Customer’s interaction with the Service. Peregrine owns all right, title, and interest in Usage
Analytics. Peregrine may use Usage Analytics solely for internal business purposes to operate, maintain,
and improve the Service, to develop new features, and for security and compliance uses.
“Users” means the individuals authorized by Customer to use the Service in accordance with the terms in
the Order Form (including number and type of individuals who may access the Service) and that have been
supplied user identifications and passwords by Peregrine.
2. Provision of the Service and Additional Services.
2.1.
License Grant. During the Term and subject to the terms and conditions of this Agreement,
including payment of the fees set forth on the Order Form, Peregrine shall license the Service to Customer
on a nonexclusive, non-transferable, and non-sublicensable basis and permit Customer to (a) access and
use the Service for Customer’s internal business purposes and (b) download, install and use any ClientSide Software for such purposes.
2.2.
Ancillary Services. Peregrine will provide Ancillary Services as part of Customer’s use of the
Service, as described in the Order Form. Unless otherwise expressly stated in the Order Form, Ancillary
Services are included in the fees set forth therein and do not require a separate statement of work.
From time to time, Customer may request, and Peregrine may agree to provide, services that are outside
the scope of Ancillary Services (“Additional Services”). Any such Additional Services will be described in
a separate written statement of work executed by the parties (each, an “SOW”), which will set forth the
applicable scope, assumptions, and fees.
To the extent any Ancillary Services or Additional Services result in any software code or other tangible
work product (“Work Product”), all such Work Product will remain owned solely and exclusively by
Peregrine and may be used by Customer solely in connection with Customer’s authorized use of the Service
under this Agreement.
Customer shall permit Peregrine access to Customer’s offices and any other facilities necessary for
Peregrine to provide Ancillary Services and any Additional Services, as applicable, provided that Peregrine
shall comply with Customer’s standard security requirements, including escort requirements and
background checks, as applicable.
2.3.
Access and Policies. Customer will permit Peregrine access to Customer’s offices and any other
facilities necessary for Peregrine to provide the Service, provided that Peregrine shall comply with
Customer’s standard security requirements, including escort requirements and background checks, as
applicable, Technical Support, and any Ancillary Services. Peregrine agrees to, and cause its personnel to,
abide by Customer’s facilities access and use policies as provided by Customer to Peregrine in writing in
advance of any on-site visits. Customer will also permit and enable Peregrine personnel to have offsite
access to Customer Data and the Customer’s production platform for the Service in order to provide the
Service, Technical Support, and Ancillary Services (and, if applicable, any Additional Services), provided
that Peregrine shall comply with Customer’s standard security requirements. Peregrine agrees to comply
with the CJIS Security Policy in connection with its access to Customer Data, including CJIS-defined
policies for remote access.
2.4.
Compliance with Applicable Laws. Each party and its agents shall comply with all laws applicable
to the performance or receipt, as applicable, of the Service hereunder.
2.5.
Licenses and Permits. As applicable, Peregrine and its employees, agents, and any
subcontractors have, and will maintain at their sole cost and expense, all licenses, permits, qualifications,

5
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October 19, 2026
and approvals of whatsoever nature that are legally required to practice their respective professions. In
addition to the foregoing, Peregrine and any subcontractors shall obtain and maintain during the term of
this Agreement valid business licenses from Customer as required by law.
2.6.
Nondiscrimination and Equal Opportunity. Peregrine shall not discriminate, on the basis of a
person’s race, religion, color, national origin, age, physical or mental handicap or disability, medical
condition, genetic information, marital status, sex, sexual orientation, gender or gender identity, against any
employee, applicant for employment, subcontractor, bidder for a subcontract, or participant in, recipient of,
or applicant for any services or programs provided by Peregrine under this Agreement. Peregrine shall
comply with all applicable federal, state, and local laws, policies, rules, and requirements related to equal
opportunity and nondiscrimination in employment, contracting, and the provision of any services that are
the subject of this Agreement, including but not limited to the satisfaction of any positive obligations required
of Peregrine thereby.
2.7.
Suspension. Notwithstanding anything to the contrary in this Agreement, Peregrine may
temporarily suspend Customer’s and any User’s access to any portion or all of the Service if: (a) Peregrine
reasonably determines that (i) there is a threat or attack on the Service; (ii) Customer’s or any User’s use
of the Service disrupts or poses a security risk to the Service or to any other customer or vendor of
Peregrine; (iii) Customer, or any User, is using the Service for fraudulent or illegal activities; (iv) Customer’s
use of the Service is in violation of applicable law or the usage restrictions set forth herein; (v) subject to
applicable law, Customer has ceased to continue its business in the ordinary course, made an assignment
for the benefit of creditors or similar disposition of its assets, or become the subject of any bankruptcy,
reorganization, liquidation, dissolution, or similar proceeding; (vi) Peregrine’s provision of the Service to
Customer or any User is prohibited by applicable law; or (vii) any Customer Data submitted, posted, or
otherwise transmitted by or on behalf of Customer or an User through the Service may infringe or otherwise
violate any third party’s intellectual property or other rights; (b) any vendor of Peregrine has suspended or
terminated Peregrine’s access to or use of any Third Party Products required to enable Customer to access
the Service; or (c) if Customer fails to pay any undisputed fees when due (any such suspension described
in subclauses (a), (b), or (c), a “Service Suspension”). Peregrine shall use commercially reasonable efforts
to provide written notice of any Service Suspension to Customer and to provide updates regarding
resumption of access to the Service following any Service Suspension. Peregrine shall use commercially
reasonable efforts to resume providing access to the Service as soon as reasonably possible after the
event giving rise to the Service Suspension is cured. Peregrine will have no liability for any damage,
liabilities, losses (including any loss of data or profits), or any other consequences that Customer or any
User may incur as a result of a Service Suspension.
2.8.
Customer-Owned or Licensed Products. The Service may interoperate with Customer-Owned
or Licensed Products. Customer is solely responsible for obtaining and maintaining all necessary rights to
Customer-Owned or Licensed Products, and Peregrine is not responsible for their availability, performance,
or compliance. Customer represents and warrants that it has all necessary rights, power, and authority to
authorize Peregrine to access and transmit Customer Data from Customer-Owned or Licensed Products
into the Service. Customer’s use of Customer-Owned or Licensed Products remains subject to the
applicable terms and conditions for those products. The availability of integrations with Customer-Owned
or Licensed Products may depend on the continued support of those products and their interfaces by the
applicable third-party provider. Peregrine will make commercially reasonable efforts to maintain integrations
but is not responsible for changes to or discontinuation of such products or their interfaces, or for any
unavailability, interruption, or loss of data to the extent caused by Customer-Owned or Licensed Products.
2.9.
Embedded Components. The Service may include Embedded Components. Embedded
Components are provided as part of the Service, do not require Customer to obtain separate licenses, and
are subject to the same security standards and controls as the rest of the platform. Embedded Components
do not create any independent right or mechanism for sharing Customer Data with third parties.
2.10. Open Source Components. Certain aspects of the Service, such as the Client-Side Software,
may contain or be distributed with open source software code or libraries (“Open Source Components”).
Peregrine will provide a list of Open Source Components for a particular version of any distributed portion
of the Service, such as the Client-Side Software, on Customer’s request. To the extent required by the
license applicable to such Open Source Components: (a) Peregrine will use reasonable efforts to deliver

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to Customer any notices or other materials (such as source code); and (b) the terms of such licenses will
apply to such Open Source Components in lieu of the terms of this Agreement. To the extent the terms of
such licenses prohibit any of the restrictions in this Agreement with respect to any particular Open Source
Component, such restrictions will not apply to such Open Source Component. To the extent the terms of
such licenses require Peregrine to make an offer to provide source code or related information in connection
with the Open Source Component, such offer is hereby made. For purposes of clarity, Open Source
Components are Third Party Products.
3. Customer Responsibilities.
3.1.
Generally. Customer is responsible for all activities that occur under User accounts. Customer also
shall: (a) ensure it has all rights necessary for Peregrine to integrate the Customer Data with the Service;
(b) have sole responsibility for the accuracy, quality, integrity, legality, reliability, and appropriateness of all
Customer Data; (c) prevent unauthorized access to, or use of, the Service, and notify Peregrine immediately
of any unauthorized access or use; (d) ensure each User has its own unique account on the Service and
that Users do not share their account credentials with one another or any third party; and (e) comply with
all applicable laws in using the Service. Customer agrees to provide its Users with the applications
necessary to run the Service as set forth in the Documentation.
3.2.
Use Restrictions. Customer shall not use the Service for any purposes beyond the scope of
access granted under this Agreement or in violation of applicable law. Without limiting the generality of the
foregoing, Customer shall not, and shall ensure Users do not: (a) license, sublicense, sell, resell, rent,
lease, transfer, assign, distribute, time share or otherwise commercially exploit or make the Service
available to any third party; (b) send spam or otherwise duplicative or unsolicited messages via the Service;
(c) send or store infringing or unlawful material; (d) send or store material containing software viruses,
worms, Trojan horses or other harmful computer code, files, scripts, agents or programs; (e) interfere with
or disrupt the integrity or performance of the Service or the data contained therein; (f) attempt to gain
unauthorized access to the Service or its related systems or networks; (g) copy, modify, or create derivative
works based upon the Service or any component thereof; (h) reverse engineer, disassemble, decompile,
decode, adapt, or otherwise attempt to derive or gain access to any software component of the Service or
any component thereof; (i) use the Service in any manner or for any purpose that infringes, misappropriates,
or otherwise violates any intellectual property or other right of any third party or that violates any applicable
law; (j) access or use the Service for purposes of competitive analysis of Peregrine or the Service, the
development, provision, or use of a competing service or product, or any other purpose that is to Peregrine’s
detriment or commercial disadvantage; or (k) input, upload, transmit, or otherwise provide to or through the
Service any information or materials, including Customer Data, that are unlawful or injurious in any way.
3.3.
CJIS Requirements. Customer certifies that it and its Users will comply with the following CJIS
requirements: (a) Customer agrees to use training, policy and procedures to ensure Users use proper
handling, processing, storing and communication protocols for Customer Data and any Third Party Data;
(b) Customer agrees to protect the Service and any Third Party Data by monitoring and auditing staff user
activity to ensure that it is only within the purview of system application development, system maintenance
and the support roles assigned; (c) Customer will only provide access to the Service and any Third Party
Data through Customer-managed role-based access and applied sharing rules configured by Customer;
(d) Customer agrees to create and retain activity transaction logs to enable auditing by Peregrine staff,
CJIS and any Third Party Data owners; (e) Customer agrees to perform independent employment
background screening for its staff at Customer’s own expense; and (f) Customer agrees to reinforce staff
policies for creating User accounts with only one Customer domain email address for each User, with
exceptions only as granted in writing by Peregrine.
3.4.
Operation Restrictions. Under certain circumstances, it may be dangerous to operate a moving
vehicle while attempting to operate a laptop, mobile device or other touch screen and any of their
applications. Customer agrees that the Users will be instructed to only utilize the interface for the Service
at times when it is safe to do so. Peregrine is not liable for any accident caused by a result of distraction
such as from viewing the screen while operating a moving vehicle.
3.5.
Access and Policies Timely and sufficient access is essential to Peregrine’s ability to deliver the
Service. Customer will provide Peregrine with the access reasonably necessary to deliver the Service and
any Ancillary Services, including access to designated systems and environments as agreed by the parties.
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Such access may include remote access where agreed by the parties. Peregrine’s obligations under this
Agreement are conditioned on Customer providing such access, and Peregrine will not be liable for delays
or failures in performance to the extent Customer does not do so. Any onsite access to Customer facilities
will be subject to Customer’s standard security requirements, including escort requirements and
background checks where applicable. Peregrine personnel accessing Customer systems or facilities will
comply with Customer’s reasonable security and conduct policies of general applicability.
3.6.
Customer Logo. Customer grants Peregrine the right to use Customer’s name and logo in
Peregrine’s marketing materials, website, and customer lists to identify Customer as a user of the Service.
3.7.
Feedback. If Customer or any of its employees or contractors sends or transmits any
communications or materials to Peregrine by mail, email, telephone, or otherwise, suggesting or
recommending changes to the Service, including without limitation, new features or functionality relating
thereto, or any comments, questions, suggestions, or the like (“Feedback”), Peregrine is free to use such
Feedback irrespective of any other obligation or limitation between the parties governing such Feedback.
3.8.
Customer’s Use of the Service. Customer acknowledges that the Service, and/or any Customer
Data or Customer-Owned or Licensed Products integrated into the Service, may contain errors, omissions,
or incomplete information, Customer remains solely responsible for independently verifying all information
and all decisions and actions taken based on information generated by the Service.
4. Fees & Payment.
4.1.
Fees. Customer shall pay the fees for the Service as specified in the Order Form and in any SOWs.
All fees are non-refundable except to the extent otherwise expressly set forth in this Agreement.
4.2.
Payment Terms. Except as set forth on the Order Form, Customer shall pay all fees within thirty
(30) days of Peregrine issuing an invoice.
4.3.
Taxes. Unless otherwise provided herein, Peregrine’s fees do not include any local, state, federal
or foreign taxes, levies or duties of any nature (“Taxes”). Customer is responsible for paying all Taxes,
excluding only taxes based on Peregrine’s income. If Peregrine has the legal obligation to pay or collect
Taxes for which Customer is responsible under this section, the appropriate amount shall be invoiced to
and paid by Customer unless Customer provides Peregrine with a valid tax exemption certificate authorized
by the appropriate taxing authority. Customer is responsible for all sales, use, excise, value-added, goods
and services, consumption, and other similar taxes and duties of any kind imposed by any governmental
authority in connection with this Agreement, other than taxes imposed on Peregrine’s net income, property,
or employees. If Customer claims exemption from any such taxes, Customer will provide Peregrine with all
required documentation to evidence its tax-exempt status. If Customer is required by law to withhold taxes
from payments to Peregrine, Customer will provide prompt notice to Peregrine and will cooperate in good
faith to minimize such withholding.
5. Proprietary Rights. Peregrine owns and shall retain all rights in the Peregrine Technology, the
Documentation and the Usage Analytics, including all improvements, modifications, derivative works,
configurations and integrations developed in connection with Customer’s use of the Service. Other than as
expressly set forth in Section 2.1 above, no license or other rights in or to the Peregrine Technology or
related intellectual property rights are granted to Customer or Users, and all such licenses and rights are
hereby expressly reserved to Peregrine. Customer retains all right, title, and interest in Customer Data.
6. Data Access, Sharing and Security.
6.1.
Customer Data. Customer hereby grants Peregrine a non-exclusive worldwide license to use
access, store reproduce, process, transmit and display and Customer Data as necessary to provide the
Service, including to provide Technical Support, Ancillary Services, and any Additional Services, as
applicable. Peregrine may choose to terminate the provision of any Customer Data via the Service if the
provision of such data may be harmful to the Service, as determined by Peregrine in its reasonable
discretion.
6.2.
Usage Analytics. Customer agrees that Peregrine may generate Usage Analytics about
Customer’s usage of the Service, including operating, maintaining, securing and improving the Service and
developing new features and/or functionality. Customer agrees that Peregrine may use such Usage
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Analytics for Peregrine’s internal business purposes and to operate and improve Peregrine’s proprietary
software and services. Upon instruction, Peregrine shall destroy Usage Analytics with respect to Customer
following termination of this Agreement.
6.3.
CJIS Security Policy. Peregrine has implemented procedures to allow for adherence to the CJIS
Security Policy. The hosting facility for the Service uses access control technologies that meet or exceed
CJIS requirements. In addition, Peregrine has installed and configured solid network intrusion prevention
appliances for adherence to the CJIS Security Policy.
6.4.
Processing of Personal Information. Peregrine’s rights and obligations with respect to Personal
information it collects directly from individuals are set forth in Peregrine’s Privacy Policy
<https://peregrine.io/privacy-policy/> and Peregrine’s Platform Privacy Policy https://peregrine.io/platformprivacy-policy>, each incorporated by reference herein. Personal Information included within Customer
Data and processed by Peregrine on behalf of Customer is governed by this Agreement.
6.5.
Sensitive Information; Marking Requirements. To the extent Customer provides Customer Data
that Customer considers to be sensitive, proprietary, restricted, or otherwise requiring sensitive treatment
(“Sensitive Information”), Customer is solely responsible for providing appropriate markings to designate
the applicable Customer Data as Sensitive Information. Customer shall provide Peregrine with
documentation and/or instructions in writing with sufficient detail for Peregrine to identify and distinguish
content that is Sensitive Information within other provided Customer Data. Customer shall (a) mark
Sensitive Information on its face, (b) make the appropriate designations for Sensitive Information in
document metadata, (c) provide Peregrine with a table or other list of Sensitive Information that contains
sufficient detail to identify the Sensitive Information; or (d) identify Sensitive Information to Peregrine in
some other mutually agreed upon method. Peregrine shall not be responsible for failure to designate
Sensitive Information with specific access control status based on Customer failure to provide sufficient
information to identify Sensitive Information.
6.6.
Third-Party Data. Any Third-Party Data provided to Peregrine in connection with Peregrine’s
provision of the Service is subject to the ownership rights and retention policies of the applicable third-party
provider. Customer’s rights to use such Third-Party Data are limited to those expressly granted to Peregrine
by such third-party provider. Peregrine makes no representations or warranties regarding Third-Party Data
and Peregrine is not responsible for the accuracy, timeliness or completeness of Third-Party Data. Both
Customer and Peregrine agree to use commercially reasonable efforts to maintain Customer’s access, and
facilitate Peregrine’s access, to such Third-Party Data during the term of this Agreement. Peregrine may
suspend or terminate access to Third-Party Data for inclusion in the Service if (a) Peregrine’s rights to
provide such data expire or are terminated, or (b) continued provision of such data would materially impair
the Service.
7. Confidentiality.
7.1.
Definition of Confidential Information. The term “Confidential Information” means all
confidential and proprietary information of a party (“Disclosing Party”) disclosed to the other party
(“Receiving Party”), whether orally or in writing, that is designated as confidential or that reasonably should
be understood to be confidential given the nature of the information and the circumstances of disclosure,
including Customer Data, any Third Party Data, the Service, the Documentation, the Peregrine Technology,
business and marketing plans, technology and technical information, product designs, and business
processes.
7.2.
Confidentiality. The Receiving Party shall not disclose or use any Confidential Information of the
Disclosing Party except to perform its obligations or exercise its rights under this Agreement, except with
the Disclosing Party’s prior written permission on a case-by-case basis. Each party agrees to protect the
confidentiality of the Confidential Information of the other party in the same manner that it protects the
confidentiality of its own proprietary and confidential information of like kind, but in no event with less than
reasonable care. If the Receiving Party is compelled by law or a government authority to disclose
Confidential Information of the Disclosing Party, it shall provide the Disclosing Party with prior notice of
such compelled disclosure (to the extent practicable and legally permitted) and reasonable assistance, at
Disclosing Party’s cost, if the Disclosing Party wishes to contest the disclosure.

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7.3.
Exceptions. The parties’ obligations in Section 7.2 shall not apply to any information that: (a) is or
becomes publicly available without breach of any obligation owed to the Disclosing Party; (b) was known
to the Receiving Party prior to its disclosure by the Disclosing Party without breach of any obligation owed
to the Disclosing Party; (c) was independently developed by the Receiving Party without breach of any
obligation owed to the Disclosing Party; (d) is received from a third party without breach of any obligation
owed to the Disclosing Party; or (e) has been distributed pursuant to Customer’s request in connection with
Authorized Sharing (as separately agreed between the Parties).
7.4.
Public Records Acts. Peregrine acknowledges that Customer is a public entity and may be
governed by applicable laws, rules, or regulations relating to public records. Customer agrees to use
commercially reasonable efforts to provide notice before any disclosure of Peregrine’s confidential or
proprietary information.
7.5.
Remedies. If the Receiving Party discloses or uses (or threatens to disclose or use) any
Confidential Information of the Disclosing Party in breach of this Section 7, the Disclosing Party shall have
the right, in addition to any other remedies available to it, to seek injunctive relief to enjoin such acts, it
being specifically acknowledged by the parties that such unauthorized disclosure or use may cause
irreparable harm to the Disclosing Party for which any other available remedies are inadequate.
8. Warranties & Disclaimers.
8.1.
Warranties. Each party represents and warrants that it has the legal power and authority to enter
into this Agreement. Peregrine represents and warrants that (i) it will provide the Service in a professional
manner consistent with the standards observed by a competent practitioner of the profession in which
Peregrine is engaged, and (ii) the Service will perform in accordance with and otherwise substantially
conform to its associated documentation.
8.2.
Disclaimer. EXCEPT AS EXPRESSLY PROVIDED IN SECTION 8.1, PEREGRINE MAKES NO
WARRANTY OF ANY KIND, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE WITH
RESPECT TO THE SERVICE, THE PEREGRINE TECHNOLOGY, ANY THIRD-PARTY DATA,
CUSTOMER-OWNED OR LICENSED PRODUCTS AND ANY OTHER PRODUCTS OR SERVICES
PROVIDED UNDER THIS AGREEMENT. PEREGRINE HEREBY SPECIFICALLY DISCLAIMS ALL
IMPLIED WARRANTIES, INCLUDING ANY WARRANTY OF MERCHANTABILITY, FITNESS FOR A
PARTICULAR PURPOSE, TITLE OR NON-INFRINGEMENT, TO THE MAXIMUM EXTENT PERMITTED
BY APPLICABLE LAW.
PEREGRINE DOES NOT GUARANTEE THE ACCURACY,

COMPLETENESS, OR RELIABILITY OF ANY INFORMATION GENERATED BY THE SERVICE.
9. Indemnification.
9.1.
Indemnification by Peregrine. Peregrine shall at its expense defend Customer and its officers,
directors, officials, agents, volunteers and employees (“Customer Indemnified Parties”) against any claim
made or brought against any Customer Indemnified Party by a third party alleging that the Service as
provided to Customer and when used in accordance with this Agreement infringes any intellectual property
rights of a third party (each, a “Customer Claim”), and shall indemnify and hold Customer Indemnified
Parties harmless from and against any and all liability, loss, damage, claims, expenses, and costs, including
without limitation, attorney’s fees, awarded by a court or agreed to by Peregrine in a settlement with respect
to such Customer Claim; provided, that Customer (a) promptly gives written notice of the Customer Claim
to Peregrine; (b) gives Peregrine sole control of the defense and settlement of the Customer Claim
(provided that Peregrine may not agree to any settlement that imposes any liability or obligation on
Customer without Customer’s prior written consent, such consent not to be unreasonably withheld,
conditioned, or delayed); and (c) provides to Peregrine, at Peregrine’s cost, all reasonable assistance in
the defense and settlement of the Customer Claim. Peregrine shall have no obligation under this Section
9.1 or otherwise regarding claims that arise from or relate to (i) Customer’s use of the Service other than
as contemplated by this Agreement, (ii) any modifications to the Service made by any entity other than
Peregrine (where the liability would not have arisen but for such modification), (iii) any combination of the
Service with services or technologies not provided by Peregrine (where the liability would not have arisen
but for such combination), (iv) Customer’s use of the Service or portion thereof after Peregrine has
terminated this Agreement or such portion of the Service in accordance with this Section 9.1, or (v) Third
Party Products. If in Peregrine’s opinion a Customer Claim is likely to be made, or if an existing Customer
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Claim may cause Peregrine liability, Peregrine may in its discretion (x) obtain a license to enable Customer
to continue to use the potentially infringing portion of the Service, (y) modify the Service to avoid the
potential infringement, or (z) if the foregoing cannot be achieved after using reasonable commercial efforts,
terminate the Agreement or the license to the infringing portion of the Service and refund the amount of any
pre-paid fees applicable to the portion of the terminated Services to be provided after the termination date.
9.2.
Indemnification by Customer. To the extent permitted by applicable law, Customer shall at its
expense defend Peregrine and its officers, directors, officials, agents, volunteers and employees
(“Peregrine Indemnified Parties”) against any claim made or brought against any Peregrine Indemnified
Party by a third party based on: (a) Customer’s or any User’s negligence, gross negligence, fraud, or willful
misconduct; (b) Customer’s or any User’s use of the Service in a manner not authorized by this Agreement
or in violation of applicable law; or (c) Customer Data or Peregrine’s authorized use of such Customer Data
(each, a “Peregrine Claim”), and shall indemnify and hold Peregrine Indemnified Parties harmless from
and against any and all liability, loss, damage, claims, expenses, and costs, including without limitation,
attorney’s fees, awarded by a court or agreed to by Customer in a settlement with respect to such Peregrine
Claim; provided, that Peregrine (i) promptly gives written notice of the Peregrine Claim to Customer; (ii)
gives Customer sole control of the defense and settlement of the Peregrine Claim (provided that Customer
may not agree to any settlement that imposes any liability or obligation on Peregrine without Peregrine’s
prior written consent, such consent not to be unreasonably withheld, conditioned, or delayed); and (iii)
provides to Customer, at Customer’s cost, all reasonable assistance in the defense and settlement of the
Peregrine Claim.
9.3.
Sole Remedy. THIS SECTION 9 SETS FORTH CUSTOMER’S SOLE REMEDIES AND
PEREGRINE’S SOLE LIABILITY AND OBLIGATION FOR ANY ACTUAL, THREATENED, OR
ALLEGED CLAIMS BY THIRD PARTIES RELATING TO THE SERVICE OR ITS USE.
10. Limitation of Liability.
10.1. Exclusion of Consequential and Related Damages. EXCEPT FOR A PARTY’S BREACH OF
SECTION 7, A PARTY’S INDEMNIFICATION AND DEFENSE OBLIGATIONS, OR A PARTY’S GROSS
NEGLIGENCE, FRAUD, OR WILLFUL MISCONDUCT, IN NO EVENT SHALL EITHER PARTY HAVE ANY
LIABILITY TO THE OTHER PARTY FOR ANY LOST PROFITS, LOSS OF USE, COSTS OF
PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES, OR FOR ANY INDIRECT, SPECIAL,
INCIDENTAL, MULTIPLE, EXEMPLARY, PUNITIVE, OR CONSEQUENTIAL DAMAGES HOWEVER
CAUSED AND, WHETHER IN CONTRACT, TORT OR UNDER ANY OTHER THEORY OF LIABILITY,
WHETHER OR NOT THE PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
10.2. Liability Cap. IN NO EVENT SHALL PEREGRINE’S AGGREGATE LIABILITY ARISING OUT OF
OR RELATING TO THIS AGREEMENT UNDER ANY LEGAL OR EQUITABLE THEORY, INCLUDING
BREACH OF CONTRACT, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, OR OTHERWISE,
EXCEED THE TOTAL AMOUNTS PAID TO PEREGRINE UNDER THIS AGREEMENT IN THE TWELVE
(12) MONTHS IMMEDIATELY PRECEDING THE CLAIM.
11. Term & Termination.
11.1. Term of Agreement. This Agreement commences on the Effective Date and continues for the
duration of the term set forth on the Order Form (“Term”), unless earlier terminated in accordance with the
Order Form or Section 11.2
11.2. Termination for Cause. A party may terminate this Agreement for cause upon thirty (30) days
written notice of a material breach to the other party if such breach remains uncured at the expiration of
such period. Termination shall not relieve Customer of the obligation to pay any fees accrued or payable to
Peregrine prior to the effective date of termination.
11.3. Data. Upon expiration or termination of this Agreement, Peregrine shall have no obligation to
maintain or provide any Customer Data or Third Party Data. Unless legally prohibited, Peregrine shall delete
all Customer Data in its systems or otherwise in its possession or under its control. Notwithstanding the
foregoing, Peregrine may retain and use Usage Analytics in perpetuity.
11.4. Survival. The following provisions shall survive termination or expiration of this Agreement:
Sections 4, 5, 6.1, 6.2, 7, 8, 9, 10, 11.3, 11.4, and 12.
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12. General Provisions.
12.1. Insurance. Peregrine shall maintain the insurance coverages described on Appendix A:
Insurance Requirements.
12.2. Relationship of the Parties. This Agreement does not create a partnership, franchise, joint
venture, agency, fiduciary or employment relationship between the parties. There are no third-party
beneficiaries to this Agreement. At all times during the term of this Agreement, Peregrine shall be an
independent contractor and shall not be an employee of Customer. Except as Customer may specify in
writing, Consultant shall have no authority, express or implied, to act on behalf of Customer in any capacity
whatsoever as an agent. Peregrine shall have no authority, express or implied, pursuant to this Agreement
to bind Customer to any obligation whatsoever.
12.3. Peregrine’s Books and Records. To the extent required by applicable laws, rules, or regulations,
Peregrine shall maintain any and all records or documents evidencing or relating to charges for services or
expenditures and disbursements charged to the Customer under this Agreement for a minimum of 3 years,
or for any longer period required by law, from the date of final payment to Peregrine to this Agreement. All
such records shall be maintained in accordance with generally accepted standards and shall be made
available for inspection, audit, and/or copying during regular business hours, upon written request of the
Customer.
12.4. Force Majeure. Neither party shall be liable by reason of any failure or delay in performance of its
obligations under this Agreement (except for the payment of money) on account of events beyond the
reasonable control of such party, which may include Internet denial-of-service attacks, strikes, shortages,
riots, insurrection, fires, flood, storm, explosions, acts of God, war, terrorism, governmental action, labor
conditions, earthquakes, and material shortages (each, a “Force Majeure Event”). Upon the occurrence of
a Force Majeure Event, the non-performing party will be excused from any further performance of its
obligations affected by the Force Majeure Event for so long as the event continues and such party continues
to use commercially reasonable efforts to resume performance.
12.5. Additional Government Terms. Peregrine acknowledges that Customer may be a public entity
and, accordingly, certain additional laws, rules, and regulations may take precedence over the terms and
conditions of this Agreement (the “Additional Government Terms”). The Additional Government Terms,
if any, are attached hereto as Appendix B: Additional Government Terms and will govern to the extent
of any conflict with any other term of this Agreement.
12.6. Export Controls. Customer shall comply with all applicable export control laws and sanctions
regulations. Customer shall not use the Service in violation of U.S. export control or trade sanctions laws.
12.7. Notices. All notices under this Agreement shall be in writing and shall be deemed to have been
given upon: (a) personal delivery; (b) the second business day after mailing; (c) the second business day
after sending by confirmed facsimile; or (d) after confirmed receipt of an email. Notices to Peregrine shall
be addressed to the attention of Chief Legal Officer, Peregrine Technologies, [email protected]. Notices
to Customer are to be addressed to the individual identified in the Order Form.
12.8. Waiver; Cumulative Remedies Severability. No failure or delay by either party in exercising any
right under this Agreement shall constitute a waiver of that right. Other than as expressly stated herein, the
remedies provided herein are in addition to, and not exclusive of, any other remedies of a party at law or in
equity. If any provision of this Agreement is held by a court of competent jurisdiction to be contrary to law,
the provision shall be modified by the court and interpreted so as best to accomplish the objectives of the
original provision to the fullest extent permitted by law, and the remaining provisions of this Agreement shall
remain in effect.
12.9. Assignment. Neither party may assign any of its rights or obligations hereunder, whether by
operation of law or otherwise, without the prior express written consent of the other party. Notwithstanding
the foregoing, Peregrine may assign this Agreement, together with all rights and obligations hereunder,
without consent of Customer, in connection with a merger, acquisition, corporate reorganization, or sale of
all or substantially all of its stock or assets that relate to this Agreement. Any attempt by a party to assign
its rights or obligations under this Agreement in breach of this section shall be void and of no effect. Subject

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to the foregoing, this Agreement shall bind and inure to the benefit of the parties, their respective successors
and permitted assigns.
12.10. Governing Law. This Agreement shall be governed by the laws of Wisconsin. The state courts
located in Milwaukee County, WI or in the United States District Court for the Eastern District of Wisconsin
shall have exclusive jurisdiction to adjudicate any dispute arising out of or relating to this Agreement. Each
party hereby consents to the exclusive jurisdiction of such courts provided that nothing in this Section 12.10
prohibits either party from seeking or obtaining in any jurisdiction injunctive or similar relief in connection
with the enforcement of this Agreement.
12.11. Construction. The division of this Agreement into Sections and the insertion of captions and
headings are for convenience of reference only and will not affect the construction or interpretation of this
Agreement. The terms “this Agreement,” “hereof,” “hereunder” and any similar expressions refer to this
Agreement and not to any particular Section or other portion hereof. The parties hereto agree that any rule
of construction to the effect that ambiguities are to be resolved against the drafting party will not be applied
in the construction or interpretation of this Agreement. As used in this Agreement, the words “include” and
“including,” and variations thereof, will be deemed to be followed by the words “without limitation” and
“discretion” means sole discretion.
12.12. Entire Agreement. This Agreement constitutes the entire agreement between the parties, and
supersedes all prior and contemporaneous agreements, proposals or representations, written or oral,
concerning its subject matter. No modification, amendment, or waiver of any provision of this Agreement
shall be effective unless in writing and signed by the party against whom the modification, amendment or
waiver is to be asserted. Notwithstanding any language to the contrary therein, no terms or conditions
stated in a Customer purchase order or in any other Customer order documentation (excluding the Order
Form) shall be incorporated into or form any part of this Agreement, and all such terms or conditions are
hereby rejected and shall be null and void.

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Appendix A: Insurance Requirements
1. Insurance Coverage Requirements
Peregrine shall maintain the insurance coverage described in this Appendix during the Term of the
Agreement, subject to the terms and conditions of the applicable insurance policies. Peregrine may satisfy
the insurance requirements of this Appendix through equivalent insurance coverage or successor policies
maintained as part of Peregrine’s insurance program.
1.1 Workers’ Compensation and Employer’s Liability
Peregrine shall maintain Workers’ Compensation insurance as required by applicable law and Employer’s
Liability insurance for personnel performing work under this Agreement.
1.2 Commercial General Liability and Automobile Liability
Peregrine shall maintain:
•

Commercial General Liability insurance written on an occurrence basis; and

•

Automobile Liability insurance covering owned, hired, or non-owned vehicles where applicable,

with limits of not less than:
•

$1,000,000 per occurrence, and

•

$2,000,000 aggregate.

Such insurance applies solely to liabilities arising from Peregrine’s operations under the Agreement,
including products/completed operations and contractual liability where applicable.
Peregrine’s Commercial General Liability coverage is maintained as part of a company-wide insurance
program and is not provided on a per-project aggregate basis, unless otherwise required by applicable law
or expressly agreed by the parties in writing. Peregrine’s insurance program is not maintained on a projectspecific basis.
[Additional Insured (Upon Request)
Upon Customer’s written request, Customer and its officers, officials, employees, and agents may be
included as additional insureds under Peregrine’s Commercial General Liability policy with respect to
liability arising from Peregrine’s performance of the Services, subject to the terms and limitations of the
applicable policy.
If Customer is included as an additional insured, Peregrine’s insurance shall be primary and noncontributory with respect to any insurance maintained by Customer.
Policies shall include severability of insureds provisions.]
1.3 Technology Errors and Omissions / Cyber Liability
Peregrine shall maintain Technology Errors and Omissions and Network Security & Privacy Liability (Cyber
Liability) insurance with limits of not less than $1,000,000 per claim or in the aggregate, covering liabilities
arising from errors, omissions, or negligent acts in the performance of the Services, including liabilities
arising from security incidents, unauthorized access to systems, or breaches of confidential or personal
information.
Such coverage may be provided under a single policy or combined insurance program, and may also be
provided through layered primary and excess policies that together satisfy the required limits.
If the coverage is written on a claims-made basis, Peregrine shall maintain such coverage during the Term
of the Agreement and for at least three (3) years thereafter, or maintain equivalent extended reporting
coverage.
1.4 Excess / Umbrella Liability

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The insurance limits required under this Appendix may be satisfied through a combination of primary,
umbrella, or excess liability insurance policies.
2. General Insurance Conditions
Evidence of Insurance
Upon request, Peregrine shall provide certificates of insurance evidencing the coverage required under this
Appendix. Certificates of insurance are provided for informational purposes only and do not amend, extend,
or alter the coverage provided by the applicable insurance policies.
Certificates of insurance shall not be deemed to modify, expand, or otherwise affect the insurance
coverage provided by the applicable policies. Nothing in this Appendix shall be construed to create any
rights in any third party, including any certificate holder.
Insurers
Insurance shall be placed with insurers authorized to conduct business in the applicable jurisdiction and
having a financial rating of at least A-, VII or better by A.M. Best, or an equivalent rating agency.
Deductibles / Retentions
Any deductibles or self-insured retentions shall be the sole responsibility of Peregrine.
Waiver of Subrogation
To the extent permitted by applicable insurance policies and law, Peregrine’s insurance policies shall
include waivers of subrogation in favor of Customer.
Subcontractors
Peregrine shall require subcontractors performing Services to maintain insurance appropriate to the work
performed or to be covered under Peregrine’s insurance.
Cancellation or Material Change
Peregrine shall provide reasonable notice of cancellation or material reduction in coverage if such notice is
received from the insurer.
3. Effect on Liability
The insurance requirements set forth in this Appendix are not intended to and shall not expand, modify, or
increase either party’s liability beyond the limitations of liability set forth in the Agreement. The insurance
limits required under this Appendix shall not be interpreted as a representation of the maximum liability of
either party.

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Appendix B: Additional Government Terms
No additional government terms and conditions.

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Appendix C:

Peregrine Technologies, Inc.
Assistant Addendum
This Peregrine Assistant Addendum (“Addendum”) is entered into between Peregrine Technologies,
Inc. (“Peregrine”) and Glendale Police Department (“Customer”) as of the effective date of the
Agreement and is incorporated into and supplements the terms of the underlying agreement
between the parties dated December 1, 2026 (the “Agreement”).
1.

Scope and Relationship to the Agreement.

Peregrine may provide Customer with access to certain features of the AI Assistant application (“AI
Assistant”) to the Peregrine platform (the “Product Features”) pursuant to the Agreement or an
amendment thereto by and between the parties. This Addendum governs Customer’s access to and
use of the Product Features. The Product Features are provided in addition to the Services set forth
under the Agreement. Except as expressly set forth in this Addendum, the terms of the Agreement
shall not apply to the Product Features.
Notwithstanding the foregoing, the following provisions of the Agreement shall apply to Customer’s
use of the Product Features: (i) confidentiality obligations; (ii) intellectual property ownership and
protection provisions; and (iii) use restrictions and (iv) compliance with applicable law.
In the event of any conflict between this Addendum and the Agreement, this Addendum shall control
with respect to the Product Features.
2.

Peregrine Assistant Credits

(a) Definition
"Peregrine Credits" are units of usage that measure Customer's access to the Assistant. Each
Credit corresponds to a defined quantity of Assistant queries, as determined by Peregrine in its
reasonable discretion.
(b) Rollover and Expiration.
Unused Credits roll over from year to year during the Term. All unused Credits expire upon
expiration or termination of the Agreement and shall not be reinstated. Credits are non-refundable,
non-transferable, and have no cash value.
(c) Additional Credits.
Customer may purchase additional Credits during the Term at the rate set forth in the applicable
Order Form or as otherwise agreed in writing.
(d) Usage Limits.
Peregrine may implement reasonable rate limits and technical safeguards to protect the platform.
Peregrine reserves the right to modify the methodology by which Credits are consumed, including
the number of queries or other usage metrics represented by each Credit, based on actual resource
utilization, model costs, and platform usage patterns.

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3.

Support and Service Levels.

The Product Features are not subject to any service level, uptime, or support obligations under the
Agreement, and any assistance related to the Product Features is provided at Peregrine’s sole
discretion.
4.

Platform Protection Measures.

To protect the security and stability of the platform, Peregrine may implement technical safeguards
including: limits relating to data ingestion, data processing volumes, query execution limits, rate
limits, compute limits, or token consumption limits; sandboxing or environmental isolation; or
monitoring of queries or scripts. Peregrine may limit, suspend, or terminate access to the Product
Features at any time, including if Customer usage: threatens platform stability or security, causes
excessive resource consumption or disproportionate cost to Peregrine, or violates this Addendum,
the Agreement or other applicable policies.
5.

Intellectual Property.

All right, title, and interest in and to the Peregrine platform and the Product Features, including all
software, algorithms, data models, schema, interfaces, and related technology, remain the exclusive
property of Peregrine and its licensors. Customer obtains only a limited right to access and use the
Product Features during the term of the Agreement.
6.

Customer Representations and Warranties

Customer represents and warrants that:
(a) No Sole Reliance on Outputs
Customer will not rely on outputs generated by the AI Assistant (“Outputs”) as the sole basis for any
decision, action, or omission, including, as applicable any investigative, enforcement, or operational
decisions.
(b) Verification Requirement
Customer will ensure that all Outputs are reviewed, validated, and confirmed against underlying
source data and/or other authoritative information prior to taking any action.
Reserved.
(c) Compliance with Law
Customer will ensure that its use of the Product Features complies with all applicable laws,
regulations, and internal policies, including those applicable to public sector decision-making,
evidentiary standards, and due process.
7.

Peregrine Representations and Warranties.

Peregrine represents and warrants that:
(a) Data Protection
Peregrine will implement commercially reasonable administrative, technical, and organizational
safeguards designed to protect Customer data against unauthorized access, use, or disclosure and
will not use the AI Assistant to generate or create any official reports.
(b) No Training on Customer Data

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Peregrine will not use Customer data to train, fine-tune, or otherwise improve any generalized or
shared artificial intelligence or large language models, except as expressly authorized by Customer
in writing.
8.

Usage Data and Monitoring.

Peregrine may collect, access, and analyze (i) usage data, logs, telemetry, and operational metrics
(“Usage Data”), and (ii) the content of queries submitted to and responses generated by the AI
Assistant (“Interaction Data”), in each case relating to Customer’s use of the Product Features.
Peregrine may use Usage Data and Interaction Data for purposes of operating, maintaining,
securing, and improving the Peregrine platform and its products and services, including the Product
Access Features. Authorized Peregrine personnel may access Interaction Data on a need-to-know
basis, subject to the confidentiality obligations set forth in the Agreement in accordance with
applicable CJIS and legal requirements. Peregrine will not disclose Interaction Data to any third
party except as required by law.
9.

Feedback.

Customer agrees to provide user feedback regarding its use of the Product Features to Peregrine
(“Feedback”). Customer grants Peregrine a worldwide, perpetual, irrevocable, royalty-free license to
use, modify, and incorporate such Feedback into its products and services without restriction or
compensation.
10.

Disclaimer of Warranties.

Notwithstanding anything in the Agreement to the contrary, the Product Features are provided “AS
IS” and “AS AVAILABLE.” To the fullest extent permitted by law, Peregrine disclaims all warranties
relating to the Product Features and/or Outputs, including implied warranties of merchantability,
fitness for a particular purpose, non-infringement, and uninterrupted or error-free operation. Any
Outputs may be incomplete, incorrect, or misleading and are generated based on probabilistic
models.
11.

Indemnification and Limitation of Liability.

To the extent permitted by law, Peregrine shall have no liability and no indemnification obligations of
any kind arising from or relating to the Product Features and/or Customer's use of such Product
Features, including any liability arising from or relating to Customer’s use of the Product Features,
including any loss of data, loss of profits, business interruption, or reliance on analytical results
generated using the Product Features.
12.

General.

Except as expressly modified by this Addendum, the Agreement (including any amendment thereto)
remains in full force and effect.

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