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Item 3B2 - Monthly Financial ReportItem 3132 CITY OF S0UTHLA1<,..-E 0 MONTHLY FINANCIAL REPORT May 2025 PERFORMANCE AT A GLANCE Year to Date 3 year Trend Reference General Fund Exp. Vs. Rev. Positive Positive Page 3 Sales Tax Revenue (2 months prior activity) Positive Positive Page 3 Property Tax Revenue Positive Positive Page 4 Permit Revenues Positive Positive Page 4 Departmental Expenditures Summary Positive Positive Page 5 Positive = Positive variance or negative variance <1 % compared to seasonal trends. Warning = Negative variance of 1-4% compared to seasonal trends Negative = Negative Variance of > 4% compared to seasonal trends. City of Southlake Monthly Financial Report 1 6/11/2025 ECONOMIC INDICATORS NATIONAL ECONOMY 0.20% DP is defined as the output of goods and services oduced by labor and property located in the United sates, The Bureau of Labor and Economic Analysis ported that the "second" estimated GDP for the 1st carter of 2025 decreased at a rate of 0.2%. In the 1160,000,000 h quarter of 2024, GDP increased at a rate of Housing Starts: V 1.6% Housing starts in April 2025 were at a seasonally adjusted rate of 1,361,000, which is 1.6% above the previous month figure of 1,339,000, but 1.7% below the same month last year. UNEMPLOYMENT RATES National: d 4.2% The National Unemployment rate for May 2025 remained unchanged at 4.2%, compared to April State-wide: 1/ 4.1 % The Texas Unemployment rate for April 2025 (preliminary) remained unchanged at 4.1 % when compared to March 2025. DFW Area: V 3.5% The Dallas/Fort Worth/Arlington Metropolitan Area unemployment rate for April 2025 (preliminary) decreased to 3.5% when compared to 3.8% in March 2025. $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 FINANCIAL ACTIVITY 2021* 2022* 2023* 2024* 2025' *October -May ■ Construction permit values City of Southlake Monthly Financial Report 2 6/11/2025 GENERAL FUND OVERALL FUND PERFORMANCE: GENERAL FUND REVENUE VS EXPENDITURES 2025 FY 2025 FY 2025 FY 2025 REVENUE FY 2025 EXPENDITURE 2024 EXPEND. REVENUE EXPENDITURE VARIANCE Oct $ 995,965 $ 3,045,596 $ (2,049,631) $18,000,000 Nov $ 2,899,854 $ 4,712,733 $ (1,812,879) $16,000,000 Dec $ 6,811,678 $ 4,042,253 $ 2,769,425 Jan $ 16,742,515 $ 4,736,543 $ 12,005,972 $14,000,000 Feb $ 9,551,595 $ 4,119,025 $ 5,432,570 $12,000,000 Mar $ 3,025,087 $ 3,771,340 $ (746,253) Apr $ 2,459,629 $ 4,233,724 $ (1,774,095) $10,000,000 May $ 3,880,915 $ 5,036,660 $ (1,155,745) $8,000,000 Jul $ - $ _ $ _ $6,000,000 . Aug Sep $ $ $ $ $4,000,000 — Tot $ 46,367,238 $ 33,697,874 $ 12,669,364 $2,000,0 dAV: $- CHART OUTLOOK: POSITIVE Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep The outlook for the year is positive as overall revenues and expenditures are on target with budget. The expenditures are higher than revenues by $12.7M. The significant variance is due to the significant portion of property tax revenue collected (approximately 95%) of the budgeted property tax revenue sources for the general fund. REVENUE ANALYSIS GENERAL FUND SALES TAX 2025-2023 COMPARISON FY 2025 FY 2024 FY 2023 � FY 2025 � FY 2024 FY 2023 Oct $ 1,792,542 $ 1,639,596 $ 1,814,981 $3,000,000 Nov $ 1,815,114 $ 1,701,432 $ 1,813,575 Dec $ 2,552,523 $ 2,383,801 $ 2,507,299 $2,500,000 Jan $ 1,722,503 $ 1,643,095 $ 1,539,514 ' Feb $ 1,470,957 $ 1,458,994 $ 1,436,621 $2,000,000 Mar $ 1,961,273 $ 1,859,641 $ 1,836,177 '� Apr $ 1,828,118 $ 1,749,381 $ 1,708,466 $1,500,000 May $ - $ 1,660,932 $ 1,745,742 Jun $ $ 1,777,233 $ 1,819,551 $1,000,000 Jul $ - $ 1,653,109 $ 1,620,652 Aug $ $ 1,710,382 $ 2,618,139 $500,000 Sep $ $ 1,690,978 $ 1,968,439 Tot $ 13,143,030 $ 20,928,572 $ 22,429,154 $- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep CHART OUTLOOK: POSITIVE Year-to-date collections are trending higher than FY 2024 (5.7%%) and FY 2023 (3.8%) collections. April 2025 sales are higher than March 2024 (4.5%) and March 2023 (4.7%) collections. Year-to-date collections are above budget for the year, so the outlook is considered positive. Staff will continue to monitor collections closely. City of Southlake Monthly Financial Report 3 6/11/2025 GENERAL FUND REVENUE ANALYSIS (continued) PROPERTY TAX 3 YEAR TREND FY 2025 FY 2024 FY 2023 ■ FY 2025 ■ FY 2024 FY 2023 Oct $ 415,744 $ 577,913 $ 380,169 $16,000,000 Nov $ 2,389,817 $ 2,012,904 $ 2,011,080 $14,000,000 Dec $ 4,489,786 $ 8,236,314 $ 4,964,620 $12,000,000 Jan $ 14,130,006 $ 10,376,818 $ 12,756,146 $10,000,000 Feb $ 5,620,386 $ 5,623,897 $ 6,290,070 $5,000,000 Mar $ 640,868 $ 532,180 $ 560,775 Apr $ 295,560 $ 257,466 $ 221,968 $6,000,000 May $ 205,571 $ 198,604 $ 158,917 $4,000,000 Jun $ - ' $ 516,677 $ 502,789 $2,000,000 Jul * $ - $ (1,139,094) $ (1,226,605) $- - Aug $ - $ 88,418 $ 69,910 $(2,000,000) Oct Nov Dec Jan Feb Mar Apr May Jun Ju Aug Sep $ $ 16,945 $ 41,259 Tot $ 28,187,738 $ 27,299,042 $ 26,731,098 * Net transfer of TIF revenues to CHART OUTLOOK: POSITIVE TIF fund As of May, the 2025 YTD property tax collections ($28,187,738) are approximately 1.3% and 3.1% higher than 2024 YTD ($27,816,096) and 2023 YTD ($27,343,745), respectively. As indicated on the chart, the majority of the property tax revenue is collected in the second quarter of the fiscal year. YTD collections are trending below budget. PERMIT REVENUE 2024-2022 COMPARISON FY 2025 FY 2024 FY 2023 � FY 2025 � FY 2024 FY 2023 Oct $ 332,221 $ 110,053 $ 137,332 $350,000 Nov $ 121,292 $ 284,653 $ 118,803 Dec $ 104,932 $ 69,759 $ 88,212 $300,000 Jan $ 133,336 $ 90,986 $ 231,884 Feb $ 145,396 $ 93,595 $ 249,097 $250,000 Mar $ 135,536 $ 226,182 $ 98,675 Apr $ 137,408 $ 121,572 $ 77,670 $200,000 May $ 192,289 $ 198,453 $ 187,731 Jun $ - $ 159,935 $ 143,738 $150,000 - Jul $ - $ 135,053 $ 92,872 $100,000 -. Aug $ $ 100,564 $ 136,528 Sep $ 156,642 $ 157,382 $50,000 Tot $ 1,302,410 $ 1,747,447 $ 1,719,924 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep CHART OUTLOOK: POSITIVE The value of new construction permits ($133.7M+) issued for FY 2025 YTD is approximately 8.7% and 32.5% higher than in FY 2024 and FY 2023, respectively. FY 2025 YTD permit revenue is 9.0% and 9.5% higher than in FY 2024 and 2023, respectively. The permit revenue year to date is trending above budget, so the outlook is considered positive. City of Southlake Monthly Financial Report 4 6/11/2025 EXPENDITURE ANALYSIS DEPARTMENTAL EXPENDITURES SUMMARY FY 2025 ACTUAL FY 2024 ACTUAL FY 2025 BUDGET FY 2024/2025 YTD YTD (MAY) YTD (MAY) YTD (MAY) VARIANCE BUDGET VARIANCE FY 2025 % SPENT CIAO $ 780,205 $ 785,438 $ 874,635 $ (5,233) $ 94,430 89.20% COMM $ 590,816 $ 493,161 $ 660,934 $ 97,655 $ 70,118 89.39% CS $ 4,191,167 $ 4,601,014 $ 5,093,009 $ (409,847) $ 901,842 82.29% C5O $ 398,684 $ 395,087 $ 470,204 $ 3,597 $ 71,520 84.79% DPS $ 15,484,783 $ 14,918,816 $ 17,412,682 $ 565,967 $ 1,927,899 88.93% ED $ 335,528 $ 263,703 $ 396,054 $ 71,825 $ 60,526 84.72% FIN $ 2,141,294 $ 2,170,406 $ 2,303,512 $ (29,112) $ 162,218 92.96% HR $ 456,176 $ 626,653 $ 734,955 $ (170,477) $ 278,779 62.07% IT $ 2,661,092 $ 2,186,610 $ 3,581,106 $ 474,482 $ 920,014 74.31% PDS $ 1,562,428 $ 1,660,222 $ 1,098,185 $ (97,794) $ (464,243) 142.27% PW $ 3,474,242 $ 3,734,504 $ 4,117,796 $ (260,262) $ 643,554 84.37% SS $ 1,598,486 $ 1,818,971 $ 1,912,078 $ (220,485) $ 313,592 83.60% Totals $ 33,674,901 $ 33,654,585 $ 38,655,150 $ 20,316 $ 4,980,249 87.12% FY 2025 ACTUAL YTD (MAY) FY 2024 ACTUAL YTD (MAY) FY 2025 BUDGET YTD (MAY) $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- CIAO COMM CS CSO DPS ED FIN HR IT PDS PW SS CHART OUTLOOK: POSITIVE As indicated above, 2025 expenditures are slightly higher than 2024 expenditures for the same period, with an increase of 0.06%. The outlook is positive, as expenditures are on pace to be within budgeted expenditures for the fiscal year. City of Southlake Monthly Financial Report 5 6/11/2025 EXPERIENCE � SOUTHLAKE The Marq Financial Review CEDC FINANCIAL DASHBOARD =CR excludes 115580-60* accounts as of 5/27/2025 904 AM MARQ r [ C LH NET REVENUE: CURRENT & PREVIOUS YEAR �7 5.9 j48.6jj 400K 37.00% 300 131,48% 6400% 110,20% 70.00% 108.45% Target ATT Target ATT Target 402.33K ATT 827,00K tO.K' 2.95M 4.18M 2.55M 3.36M Rn eaoe Expense F—e— Epense Reae— Epense THE MARQ MEMBERSHIP REVENUE (NET) 250K 200K 150K 100K 50K 0K 10/1/2024 9/30/2025 CD • CCR • LHR —Total Revenue LY May 2024 Jun 2024 Jul 2024 Aug 2024 Sep 2024 Oct 2024 Nw 2024 Dec 2024 Jan 2025 Feb 2025 Mar 2025 Apr 2025 May 2025 THE AIARQ RENTALS REVENUE (NET) _ •CC -Rental -Revenue 0LH-RentaFRe nue \Sum Revenue LY ... ...t70Kd, F_ — .... . .......... ■ 40K 30K 20K 1AK CK May Jun 2024 Jul 2024 Aug Sep 2024 Ort 2024 Nw Dec 2024 Jan 2025 Feb 2C25 Mar Apr 2025 May 2024 2024 2024 2025 2025 May Jun 2024 Jul 2024 Aug Sep M24 Oct 2024 Nov Oet Jan 2025 Feb 2025 Mar Apr2025 May 2024 2024 2024 2024 W25 2025 CHA39IONS CLUB I EMBERSHIP TRENDS 4K - - - 369 3730 3765 - - 3634 3617 3664 3633 � 361 3537 3564 3587 3557 ���33�583374� 3541 414 3447 3493 3485 3493 3K 3155 3236 3287 OK 3472 3476 3517 3565 3535 3583 Jan 2023 Jul 2023 Jan 2024 Jul 2024 Jan 2025 350 330 250 zoo 0 150 100 50 0 FY22 FY23 FY24 FY25 CC NEBIBERSHIPS CHANGES BY FISCAL YEAR & MONTH - JOINS Fiscal Year } FY22 f FY23 f FY24 --W— FY25 2 4 6 8 10 12 Fiscal Month JOINS 172 101 209 214 173 192 239 350 310 253 292 185 216 258 244 281 106 212 204 116 261 266 294 203 188 182 236 318 236 225 245 290 296 291 273 221 236 210 239 301 215 225 230 350 300 250 0 200 E r 150 100 50 0 FY22 FY23 FY24 FY25 CC MEMBERSHIPS CHANGES BY FISCAL YEAR & MONTH - TERMS Fiscal Year FY22 f FY23 f FY24 f FY25 2 4 6 8 10 12 Fiscal Month TERMINATIONS 166 142 148 175 158 135 150 191 2231 197 231 230 206 191 131 213 201 171 175 240 236 253 320 263 197 134 130 229 253 200 258 241 261 252 357 377 294 205 1961 256 250 196 209 1000 83C 600 p 0 400 200 0 NIlX11-YEAR CC MENMERSHIPS ANALYSIS BY NIEMBERSHIP TYPE - JOINS l4 nn-YEAR CC MEMBERSHIPS ANALYSIS BY MEMBERSHIP TYPE - TERMINATIONS •Adult •Family •Family No child Watch asenior •Youth •Adult 6Family 6Family No child Watch • Seri ior •Youth • G) q a ; m m w 800 r' ` m I. Ln o m w � � m o, w Ln fi00 n m Ln Ln m 00 00 ip o m 400 m ca m rn m FY25 FY23 JOINS FY24 Adult 766 846 961 584 Family 599 677 660 316 Family No Child Watch 1006 965 892 480 Senior 274 313 316 198 Youth 193 191 184 89 Adult Family Family No Child Watch Senior Youth FY23 TERIIINATIONS 921 536 676 351 934 483 2561 149 200I 87 m m v n m FY25 MDENMERSHIPS BY TYPE 0 Fa m i IV No Child 'WatEh 0 Ad ult 0 Fa mi IV * Se nior 0 Youth 11. 21.85% 5. % 25.9 34,4-4 EXPERIENCE SOUTHLAI<,.,.,E i Three Year Revenue Comparison by Month $- OG ,ate �OJ� O�G� r � � ej C PP Fiscal Year 2023 Fiscal Year 2024 ■ Fiscal Year 2025 EXPERIENCE SOUTHLAI<,.,.,E i