Presentation

TOWN OF WICKENBURG
FY26 2nd Quarter Financial Update
Robert L. Martinez II, Finance Director
February 2, 2026

2
General Fund
Revenue
Expenditures

• Recurring: Continuous income, part of
ongoing operations
o Local Sales Tax, State Shared Revenue,
Permits & Fees, etc.
• Non-Recurring: One-time income, not
part of ongoing operations
o Sale of Property
• Annual: Income over a 12-month period
o Fire IGA
3
Revenue Streams

4
Revenue Sources

5
Revenue Summary
Period Ending December 2025
Revenue Source
FY23 Actual
FY24 Actual
FY25 Actual
FY26 Budgeted
FY26 YTD
State Grant
$0
$113,340
$276,042
$115,000
$116,166
Property Tax
$567,470
$604,754
$565,431
$645,000
$317,177
Local Sales Tax
$8,794,849
$10,859,726
$9,163,921
$8,500,000
$4,203,859
State Shared Revenues
$3,013,381
$3,740,615
$3,365,893
$3,311,839
$1,878,840
IGA’s & Contributions *
$712,942
$1,052,759
$1,106,451
$1,185,000
$163,400
Franchises
$283,912
$311,819
$338,924
$304,970
$102,437
Admin Fees
$1,308,248
$1,221,987
$1,361,546
$1,557,454
$908,515
Police & Court
$168,838
$321,627
$237,812
$260,500
$142,145
Parks, Rec & Facilities
$151,642
$180,991
$160,116
$158,206
$72,144
Comm Dev Permits & Fees
$442,833
$481,228
$514,484
$456,850
$203,043
Other Revenues *
$1,676,238
$2,081,447
$1,898,343
$2,354,025
$1,161,601
Total
$17,120,353
$20,970,293
$18,988,963
$18,848,844
$9,269,327

6
Property Tax

7
Local Sales Tax (TPT)

July
2023
2024
2025
% Change
$ Change
December
2023
2024
2025
Prior Year
Prior Year
Construction
$2,738,862.84
$2,335,188.76
$1,295,374.21
44.53%
$1,039,815.55
Communications,
Utilities & Transporting
$244,979.30
$266,385.99
$240,234.30
9.82%
$26,151.69
Retail Trade
$1,971,118.24
$1,942,598.39
$1,943,082.87
0.02%
$484.48
Restaurants & Bars
$291,747.69
$312,947.17
$254,728.64
18.60%
$58,218.53
Real Estate, Rentals & Leases
$286,287.13
$291,722.49
$112,475.23
61.44%
$179,247.26
Transient Lodging
$180,029.63
$189,588.23
$201,857.08
6.47%
$12,268.85
Arts & Entertainment
$68,011.28
$84,072.63
$17,326.97
79.39%
$66,745.66
Services
$16,364.28
$16,509.69
$13,525.77
18.07%
$2,983.92
Other
$917.46
$661.31
$774.29
17.08%
$112.98
                  Total
$5,798,317.85
$5,439,674.66
$4,079,379.26
25.00%
$1,360,295.40
8
TPT 3 Year Comparison

9
TPT 3 Year Comparison - Continued

10
TPT History

11
Community Development Permits & Fees

•
Recognizes recurring revenue
o Factors out non-recurring revenue
§ Sale of Property
– $589,113 YTD
•
Accounts for annual revenue
o Assuming revenue as monthly
§ Fire IGA
– $850,000 Budgeted
– Divided by 12 months $70,833/month
– Multiplied by 6 months $425,000
12
Are We On Target?

Department
FY23 Actual
FY24 Actual
FY25 Actual
FY26 YTD
FY26 Budgeted
% Used
Finance
$706,652
$765,341
$705,219
$435,900
$840,276
51.88%
General Services *
$705,586
$723,394
$937,561
$281,831
$11,630,449
2.42%
Town Manager
$564,246
$656,798
$132,995
$224,729
$554,639
40.52%
Human Resources
$0
$0
$330,251
$211,406
$402,960
52.46%
Town Clerk
$201,340
$176,796
$201,402
$119,921
$243,197
49.31%
Town Court
$299,478
$356,057
$460,941
$215,320
$483,684
44.52%
Town Attorney
$230,154
$269,551
$288,541
$220,428
$285,000
77.34%
Recreation
$483,105
$570,757
$444,191
$284,463
$613,140
46.39%
Economic Development
$237,851
$226,981
$387,487
$159,898
$406,936
39.29%
Information Technology
$0
$0
$511,389
$270,652
$580,167
46.65%
Library
$234,638
$495,403
$341,554
$159,835
$341,150
46.85%
Parks & Facilities
$1,208,512
$1,559,951
$2,099,406
$1,356,634
$5,056,227
26.83%
Community Development
$533,600
$663,329
$763,178
$357,509
$717,969
49.79%
Public Services
$382,739
$422,449
$445,628
$202,256
$469,322
43.10%
Police
$3,781,211
$4,919,497
$5,276,534
$2,973,350
$6,397,048
46.48%
Fire
$6,558,207
$3,991,691
$5,346,550
$2,232,935
$6,237,956
35.80%
Total
$16,127,319
$15,797,995
$18,672,827
$9,707,067
$35,260,120
27.53%
13
Summary of Expenditures

14
Expenditures by Department

15
• TPT, HURF, and VLT revenues distributed
to San Tan Valley beginning September 1,
2025
o TPT impact to TOW is a deduction in the
amount of $1,682.14 per month for a total
of $10,092.83 for the remainder of the fiscal
year
o HURF impact to TOW will be less than TPT
§ ADOT has yet to provide reports with the direct
financial impact to cities and towns
o VLT will only affect cities/towns within Pinal
County, no direct impact to TOW
• URS revenues to begin distribution to San
Tan Valley July 1, 2026
State Shared Revenue Adjustment
with San Tan Valley Addition
TPT: Transaction Privilege Tax
HURF: Highway User Revenue Fund
VLT: Vehicle License Tax
URS: Urban Revenue Sharing
ADOT: Arizona Department of Transportation

• Town of Wickenburg and
Foundation for Senior Living Grant
Agreement for Utility Assistance
Program
o Original funding amount $20,000
o Amendment No. 1 funding amount
$30,000
o Term ends June 30, 2026
o Utility assistance for those in need for
Water & Wastewater
16
Town of Wickenburg Water Assistance Fund Update

17
Questions?