{ "years": [ 2027, 2028, 2029, 2030, 2031 ], "cutoff": "2026-11-07", "cip": { "suburbanWater": { "pdfPage": 7, "rows": { "US DOLLARS": [ 2027, 2028, 2029, 2030, 2031 ], "User Charges": [ 20583590, 21413109, 22276057, 23173782, 24107685 ], "Other Operating Revenues": [ 187238, 187238, 187238, 187238, 187238 ], "Non-Operating Revenues": [ 1086052, 1086052, 1086052, 1086052, 1086052 ], "Operating expenses": [ -13312885, -13845400, -14335524, -14843150, -15368910 ], "Debt Service - Current Debt": [ -3576427, -3600227, -3599970, -3600345, -3600136 ], "Debt Service - NEW Debt": [ -350393, -871239, -1007651, -1075857, -1100659 ], "Investing Activity": [ 0, 0, 0, 0, 0 ], "Capital Funding From New Debt": [ 5651000, 8400000, 2200000, 1100000, 400000 ], "Capex": [ -13186250, -12536250, -6541250, -5836250, -5416250 ], "NET FUND FLOWS": [ -2918075, 233283, 264952, 191470, 295020 ], "Plan Volume Increase %": [ 1, 1, 1, 1, 1 ], "User Charge Rate Increase %": [ 3, 3, 3, 3, 3 ], "Total User Charge Revenue Increase %": [ 4.03, 4.03, 4.03, 4.03, 4.03 ], "Unrestricted Cash Balance": [ 6656587, 6889870, 7154822, 7346292, 7641312 ], "Unrestricted Investments": [ 3148223, 3148223, 3148223, 3148223, 3148223 ], "Total Unrestricted Balances": [ 9804810, 10038093, 10303045, 10494515, 10789535 ], "Days Cash on Hand": [ 183, 182, 182, 181, 181 ], "DEBT SERVICE COVERAGE RATIO": [ 2.18, 1.98, 2, 2.05, 2.13 ] } }, "suburbanWastewater": { "pdfPage": 41, "rows": { "Dollars": [ 2027, 2028, 2029, 2030, 2031 ], "User Charges": [ 22220867, 19275227, 20989512, 25028136, 22374655 ], "Other Operating Revenues": [ 159738, 166128, 172224, 178547, 185103 ], "Non-Operating Revenues": [ 1733496, 1733496, 1733496, 1733496, 1733496 ], "Operating expenses": [ -18757650, -17507956, -18104925, -18722362, -19360974 ], "Debt Service - Current Debt": [ -1639979, -1894604, -1891561, -1888402, -1567601 ], "Debt Service - NEW Debt": [ -133527, -1148022, -2038199, -2038199, -2038199 ], "Contributions": [ 5725000, 4275000, 0, 0, 0 ], "Investments Converting to Cash": [ 1200000, 0, 0, 0, 0 ], "Proceeds From NEW Debt": [ 2175000, 16525000, 14500000, 0, 0 ], "Capex": [ -10116250, -23231250, -16356250, -3431250, -2026250 ], "NET FUND FLOWS": [ 2566694, -1806982, -995703, 859965, -699769 ], "User Charge Revenue Increase %": [ 6, -13.3, 8.9, 19.2, -10.6 ], "Unrestricted Cash Balance": [ 11020585, 9213603, 8217901, 9077866, 8378097 ], "Unrestricted Investments": [ 6047304, 6047304, 6047304, 6047304, 6047304 ], "Total Unrestricted Balances": [ 17067889, 15260907, 14265205, 15125170, 14425401 ], "Unrestricted Cash - Days on Hand": [ 214, 192, 166, 177, 158 ], "DEBT SERVICE COVERAGE RATIO": [ 3.02, 1.21, 1.22, 2.09, 1.37 ] } }, "city": { "pdfPage": 7, "rows": { "US DOLLARS": [ 2027, 2028, 2029, 2030, 2031 ], "User Charges": [ 71728462, 78273000, 83814885, 89410176, 94313183 ], "Other Operating Revenues": [ 0, 0, 0, 0, 0 ], "Non-Operating Revenues": [ 6187612, 6187612, 6187612, 6187612, 6187612 ], "Operating expenses": [ -29680489, -30774785, -31909787, -33087020, -34308071 ], "Annual Lease & Other Payments": [ -1442981, -1490599, -1539789, -1590602, -1643092 ], "Debt Service - Current Debt": [ -18172236, -18760736, -20121486, -20759236, -21411036 ], "Debt Service - NEW Debt": [ -452953, -746654, -1411638, -1605592, -1605592 ], "Investments Converting to Cash": [ 0, 0, 0, 0, 0 ], "Grants": [ 10966220, 3300000, 3000000, 0, 0 ], "Proceeds From NEW Debt": [ 8173780, 5300000, 12000000, 3500000, 0 ], "Capex": [ -55897500, -72487500, -48219500, -41812500, -38617500 ], "NET FUND FLOWS": [ -8590085, -31199663, 1800297, 242838, 2915504 ], "Plan Volume Increase": [ 0, 0, 0, 0, 0 ], "Lease Rate Increase": [ 6.8, 5.8, 5.8, 5.8, 5.8 ], "Total User Charge Revenue Increase": [ 9.75, 10.75, 8.3, 7.71, 7.3 ], "Unrestricted Cash Balance": [ 49634682, 17887871, 19120667, 18774889, 21079867 ], "Unrestricted Investments": [ 0, 0, 0, 0, 0 ], "Total Unrestricted Balances": [ 49634682, 17887871, 19120667, 18774889, 21079867 ], "Days Operating Cash on Hand": [ 610, 212, 219, 207, 224 ], "DEBT SERVICE COVERAGE RATIO": [ 2.51, 2.68, 2.63, 2.72, 2.8 ] } } }, "customerClasses": { "source": "2025 ACFR", "pdfPage": 145, "printedPage": 127, "years": [ 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 ], "volumeUnits": "thousand gallons", "customerUnits": "units served at year end; NOT connections", "scopeNotes": "Western Lehigh includes Central Lehigh, Upper Milford, Arcadia West, Beverly Hills, Emmaus Consecutive; Northern includes North Whitehall, Washington Township, Mill Creek, Heidelberg Heights, Pine Lakes of Lynn; Northampton is Clearview Farm Estates. Commercial includes small industrial/institutional/other and municipal sales. City industrial customer units jump 471 to959 in2025; classification change unexplained, avoid calibrating customer growth from it.", "areas": { "westernLehigh": { "salesThousandGallons": { "Large Industrial": [ 732464, 647574, 622634, 665161, 663152, 745311, 722607, 674410, 717196, 623041 ], "Other Industrial": [ 1158204, 1127906, 1121571, 1086340, 1108619, 1271081, 1349293, 1371491, 1311681, 1340170 ], "Commercial/Sm. Industrial/Institutional/Other": [ 452939, 442098, 466086, 473801, 528193, 516334, 596583, 608062, 746898, 644458 ], "Residential": [ 1072729, 960662, 1041458, 1060341, 1176376, 1162801, 1154805, 1171057, 1210722, 1175926 ], "Total Sales": [ 3416336, 3178240, 3251749, 3285643, 3476340, 3695527, 3823288, 3825020, 3986497, 3783596 ] }, "unitsServed": { "Large Industrial": [ 1, 1, 1, 1, 1, 1, 1, 1, 1, 1 ], "Other Industrial": [ 8, 8, 8, 8, 9, 9, 9, 9, 9, 9 ], "Commercial/Sm. Industrial/Institutional": [ 622, 642, 655, 662, 674, 682, 691, 698, 703, 700 ], "Residential": [ 18828, 19143, 20042, 20232, 20544, 20791, 21376, 21589, 21895, 22212 ], "Total Customers": [ 19459, 19794, 20706, 20903, 21228, 21483, 22077, 22297, 22608, 22922 ] } }, "northernLehigh": { "salesThousandGallons": { "Commercial/Sm. Industrial/Institutional": [ 13021, 12009, 12961, 15056, 13330, 18345, 20518, 18436, 19314, 18155 ], "Residential": [ 88078, 83774, 84353, 82771, 90181, 90221, 90551, 89361, 93952, 94166 ], "Total Sales": [ 101099, 95783, 97314, 97827, 103511, 108566, 111069, 107797, 113266, 112321 ] }, "unitsServed": { "Commercial/Sm. Industrial/Institutional": [ 69, 70, 70, 71, 72, 80, 81, 81, 80, 80 ], "Residential": [ 1893, 1894, 1894, 1901, 1911, 1935, 1942, 1948, 1955, 1955 ], "Total Customers": [ 1962, 1964, 1964, 1972, 1983, 2015, 2023, 2029, 2035, 2035 ] } }, "northampton": { "salesThousandGallons": { "Residential": [ 3627, 3459, 3498, 3383, 3537, 3540, 3970, 2775, 3370, 3281 ] }, "unitsServed": { "Residential": [ 67, 67, 67, 67, 67, 67, 67, 67, 67, 67 ] } }, "city": { "salesThousandGallons": { "Other Industrial": [ 113470, 107331, 126736, 128113, 116293, 136202, 133842, 143796, 139523, 143976 ], "Commercial/Sm. Industrial/Institutional/Other": [ 785917, 769492, 784930, 789274, 678080, 710283, 731297, 729728, 731832, 723163 ], "Residential": [ 2160603, 2158560, 2152837, 2137892, 2269456, 2188391, 2166195, 2142343, 2122228, 2086052 ], "Total Sales": [ 3059990, 3035383, 3064503, 3055279, 3063829, 3034876, 3031334, 3015867, 2993583, 2953191 ] }, "unitsServed": { "Other Industrial": [ 419, 419, 419, 419, 422, 423, 467, 490, 471, 959 ], "Commercial/Sm. Industrial/Institutional": [ 4728, 4731, 4720, 4724, 4757, 4761, 4995, 5313, 5425, 5269 ], "Residential": [ 41615, 41620, 41198, 41274, 41742, 41998, 42250, 42423, 42518, 42705 ], "Total Customers": [ 46762, 46770, 46337, 46417, 46921, 47182, 47712, 48226, 48414, 48933 ] } }, "all": { "salesThousandGallons": { "Large Industrial": [ 732464, 647574, 622634, 665161, 663152, 745311, 722607, 674410, 717196, 623041 ], "Other Industrial": [ 1271674, 1235237, 1248307, 1214453, 1224912, 1407283, 1483135, 1515287, 1451204, 1484146 ], "Commercial/Sm. Industrial/Institutional": [ 1251877, 1223599, 1263977, 1278131, 1219603, 1244962, 1348398, 1356226, 1498044, 1385776 ], "Residential": [ 3325037, 3206455, 3282146, 3284387, 3539550, 3444953, 3415521, 3405536, 3430272, 3359426 ], "Total Sales": [ 6581052, 6312865, 6417064, 6442132, 6647217, 6842509, 6969661, 6951459, 7096716, 6852389 ] }, "unitsServed": { "Large Industrial": [ 1, 1, 1, 1, 1, 1, 1, 1, 1, 1 ], "Other Industrial": [ 427, 427, 427, 427, 431, 432, 476, 499, 480, 968 ], "Commercial/Sm. Industrial/Institutional": [ 5419, 5443, 5445, 5457, 5503, 5523, 5767, 6092, 6208, 6049 ], "Residential": [ 62403, 62724, 63201, 63474, 64264, 64791, 65635, 66027, 66435, 66939 ], "Total Customers": [ 68250, 68595, 69074, 69359, 70199, 70747, 71879, 72619, 73124, 73957 ] } } } }, "revenueByClass": { "pdfPage": 111, "printedPage": 96, "years": [ 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 ], "funds": { "suburbanWater": { "Large Industrial": [ 1101016, 1014054, 1055882, 1118032, 1359677, 1526840, 1759028, 1802102, 1726298, 2002717 ], "Industrial": [ 1924336, 1971310, 2023984, 2118324, 2331984, 2864043, 3583427, 3765979, 3916197, 4245939 ], "Commercial/Institutional": [ 1044364, 1134993, 1193232, 1286316, 1480634, 1618500, 2248980, 2534667, 2807916, 2118706 ], "Residential": [ 3377843, 3483627, 3617000, 3889305, 4353510, 4928585, 6438205, 6680440, 7285423, 7722775 ], "Other": [ 116829, 107273, 145911, 143311, 24887, 132252, 251607, 235105, 221812, 230409 ], "Private Fire Service": [ 757651, 795121, 830655, 846199, 871241, 884816, 902957, 918202, 954076, 947227 ], "Public Fire Service": [ 354805, 357410, 342867, 378629, 412199, 444071, 458594, 481884, 505522, 535007 ], "Total Charges for Service": [ 8676844, 8863788, 9209531, 9780116, 10834132, 12399107, 15642798, 16418379, 17417244, 17802780 ], "Other Income": [ 112426, 109343, 86971, 93928, 105508, 132181, 173318, 207290, 307045, 214484 ], "Rent": [ 97011, 91019, 98405, 125253, 0, 0, 0, 0, 0, 0 ], "Total Operating Revenues": [ 8815007, 9054114, 9348885, 9930541, 10866672, 12433466, 16317932, 16493381, 17500577, 17871961 ], "Tapping & Capital Recovery Fees": [ 426177, 455405, 221405, 418775, 464648, 386165, 279250, 316943, 385212, 403950 ], "Meter Sales": [ 156365, 112468, 85259, 94763, 77685, 150087, 140444, 126852, 161031, 153734 ], "Inspection, Plan Reviews, & Project Reimbursements": [ 160751, 154433, 183148, 393187, 318263, 1022771, 233338, 286607, 234948, 623955 ], "Interest Income": [ 91619, 127486, 255439, 179191, 84958, 34284, 64387, 374909, 714190, 873179 ], "Total Nonoperating Revenues": [ 947338, 959135, 832222, 1179844, 1051062, 1725488, 890737, 1312601, 1802426, 2269302 ], "Total Water Fund Revenues": [ 9762345, 10013249, 10181107, 11110385, 11917734, 14158954, 17208669, 17805982, 19303003, 20141263 ] }, "suburbanWastewater": { "User Charges": [ 12756663, 12568375, 13720330, 13840156, 15980601, 15606887, 14684737, 17465394, 18284579, 18369298 ], "Other Income": [ 1090, 7520, 690, 711, 6194, 45690, 1585, 495094, 542581, 74000 ], "Total Operating Revenues": [ 12872930, 12858781, 14014429, 14082056, 16174427, 15811420, 15021652, 17771831, 19266986, 18707884 ], "Tapping & Capital Recovery Fees": [ 1165372, 449376, 523526, 1573749, 3575692, 752932, 3236640, 1326278, 1347166, 1427732 ], "Meter Sales": [ 12000, 0, 0, 0, 0, 0, 0, 359, 0, 0 ], "Interest Income": [ 118529, 162034, 222306, 332847, 193926, 25019, -3778, 576327, 696777, 593076 ], "Inspection, Plan Reviews, & Project Reimbursements": [ 31181, 12444, 37773, 42518, 8655, 4108, 82529, 44556, 3732, 86969 ], "Total Nonoperating Revenues": [ 1328172, 631374, 784295, 1949825, 3784467, 827749, 3316976, 2442614, 2590256, 2181777 ], "Total Wastewater Fund Revenues": [ 14201102, 13490155, 14798724, 16031881, 19958894, 16639169, 18338628, 20214445, 21857242, 20889661 ] }, "city": { "Industrial": [ 439687, 456835, 531748, 558090, 549661, 635524, 680713, 813690, 847749, 904542 ], "Commercial/Institutional": [ 2917340, 3040810, 3281625, 3264399, 3125615, 3432025, 3895849, 4265378, 4594811, 4851818 ], "Residential": [ 10213236, 10571269, 11003695, 11249045, 12631704, 14401691, 16501366, 18155422, 20325684, 21379383 ], "User Charges": [ 14686290, 14984978, 15265064, 15920317, 16295859, 17956563, 18920688, 21350507, 24023555, 23459676 ], "Other": [ 3278630, 3684596, 5600408, 5605750, 5090151, 5465887, 6231252, 6795662, 7765579, 7885911 ], "Private Fire Service": [ 63309, 63635, 64322, 59377, 55836, 57692, 61637, 67267, 68333, 73870 ], "Public Fire Service": [ 720, 540, 765, 585, 0, 540, 1700, 1600, 1000, 1200 ], "Total Charges for Service": [ 31599212, 32802663, 35747627, 36657563, 37748826, 41949921, 46293205, 51449526, 57626711, 58556400 ], "Other Income": [ 821530, 1123827, 65442, 59659, 51620, 113357, 214812, 480370, 254620, 90523 ], "Total Operating Revenues": [ 31673457, 32895925, 36144440, 37075862, 37983675, 42276435, 46757245, 51864632, 58132015, 59309065 ], "Tapping & Capital Recovery Fees": [ 764853, 725230, 1383796, 1707128, 1901863, 2173581, 2491962, 3027960, 2437471, 3886710 ], "Meter Sales": [ 13319, 17187, 8397, 22466, 24595, 39584, 36231, 54211, 58466, 61098 ], "Inspection, Plan Reviews, & Project Reimbursements": [ 1396588, 1132206, 912225, 448402, 841585, 1308125, 5806628, 2405574, 3984943, 3807336 ], "Interest Income": [ 386754, 341431, 1047630, 1193618, 162075, 5373, 914681, 3458984, 5742204, 5481263 ], "Total Nonoperating Revenues": [ 3383044, 3339881, 3417490, 3431273, 2981738, 3640020, 9464314, 9427099, 12477704, 13326930 ], "Total Allentown Fund Revenues": [ 35056501, 36235806, 39561930, 40507135, 40965413, 45916455, 56221559, 61291731, 70609719, 72635995 ], "Total Enterprise Funds": [ 59019948, 59739210, 64541761, 67649401, 72842041, 76714579, 91768856, 99312158, 111769964, 113666919 ] } } }, "budgetCashFlow": { "pdfPage": 16, "columnOrder": [ "SW budget2027", "SW forecast2026", "SW budget2026", "SW actual2025", "SWW budget2027", "SWW forecast2026", "SWW budget2026", "SWW actual2025", "City budget2027", "City forecast2026", "City budget2026", "City actual2025", "Total budget2027", "Total forecast2026", "Total budget2026", "Total actual2025" ], "rows": { "Cash Received From Customers": [ 20484630, 19696759, 19567397, 17235927, 22234061, 20069526, 20552544, 19691590, 69839693, 64599459, 64988654, 61862539, 112558384, 104365744, 105108595, 98790056 ], "Cash Payments To Suppliers For Goods And Services": [ -8618300, -7569732, -7745109, -7326500, -14896888, -14453220, -14811240, -13317544, -9090678, -8710784, -9250704, -7540522, -32605866, -30733736, -31807053, -28184566 ], "Cash Payments To Employees For Services": [ -6013596, -4531476, -5896946, -4796670, -3250914, -2446119, -3180381, -1682743, -18705780, -17757359, -17994518, -17482507, -27970290, -24734954, -27071844, -23961919 ], "Other Operating Cash Receipts": [ 187234, 217123, 289811, 69181, 159737, 776763, 410203, 338586, 811234, 256631, 382636, 752665, 1158205, 1250518, 1082650, 1160432 ], "Net Cash Provided By Operating Activities": [ 6039968, 7812674, 6215153, 5181938, 4245996, 3946950, 2971126, 5029889, 42854469, 38387947, 38126068, 37592176, 53140433, 50147571, 47312347, 47804003 ], "Interest Paid on Revenue Bonds and Notes": [ 0, 0, 0, 0, 0, 0, 0, 0, -13254623, -12660156, -12682580, -17642446, -13254623, -12660156, -12682580, -17642446 ], "Facility Improvement Payments": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, -27098616, 0, 0, 0, -27098616 ], "Payments to the City of Allentown": [ 0, 0, 0, 0, 0, 0, 0, 0, -1442981, -1119373, -1119373, -1119373, -1442981, -1119373, -1119373, -1119373 ], "Transfers To/From Other Funds": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "Net Cash Provided By (Used in) Noncapital Financing Activities": [ 0, 0, 0, 0, 0, 0, 0, 0, -14697604, -13779529, -13801953, -45860435, -14697604, -13779529, -13801953, -45860435 ], "Receipts/(Release) of Developer Deposits": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "Payments of Developer Deposits": [ 0, 0, 0, -9812, 0, 0, 0, 9523, 0, 1, 0, 55757, 0, 1, 0, 55468 ], "Payments of Facilities Planning Costs": [ 0, 0, 0, 0, 0, 0, 0, 446483, 0, 0, 0, 0, 0, 0, 0, 446483 ], "Acquisition and Construction of Property and Equipment": [ -13186250, -5881224, -6140000, -2939438, -10116250, -5681485, -6697499, -13281982, -50697500, -33096288, -46592000, -1116331, -74000000, -44658997, -59429499, -17337751 ], "Cash Received from Tapping and Capital Recovery Fees": [ 356549, 275360, 418873, 403950, 1656626, 1480098, 1688651, 1427732, 5130814, 2790665, 1299622, 3886710, 7143989, 4546123, 3407146, 5718392 ], "Cash Received from Meter Sales": [ 144596, 156891, 130423, 153734, 1936, 897, 106, 0, 26915, 63265, 32322, 61098, 173447, 221054, 162851, 214832 ], "Cash Received from Inspection, Plan Reviews, & Proj. Reimbu": [ 428014, 514615, 396319, 623955, 74452, 23988, 5449, 86969, 1677201, 4472891, 632306, 3807336, 2179667, 5011493, 1034074, 4518260 ], "Other Capital Cash Receipts": [ 156895, 213456, 179521, 214484, 481, 1617, 2683, 74000, 39784, 59892, 52905, 90523, 197160, 274965, 235109, 379007 ], "Grants": [ 0, 0, 0, 559668, 5725000, 0, 0, 1001236, 10966220, 6610000, 6610000, 0, 16691220, 6610000, 6610000, 1560904 ], "Other Capital Cash Payments": [ -551599, -509733, -201483, -457836, -517251, -159712, -22653, -368594, -6126740, -7071212, -4100000, -8539545, -7195590, -7740657, -4324136, -9365975 ], "Revenue Bond and Note Issuance Proceeds": [ 5651000, 0, -2150888, -2435761, 0, 0, -2000831, 0, -5915668, 0, 0, 0, -264668, 0, -4151718, -2435761 ], "Principal Paid On Revenue Bonds": [ -1411314, 0, 0, -107589, 0, 0, 0, -81307, 0, 0, 0, -190808, -1411314, 0, 0, -379704 ], "Notes Payable": [ 0, -1038289, 0, 2357905, -895860, -599050, 0, 10388651, 8173780, 0, 0, -63182, 7277920, -1637339, 0, 12683374 ], "Interest Paid on Revenue Bonds and Notes [duplicate 2]": [ -2512037, -1127377, -1361592, -3568068, -577870, -341593, -176093, -313140, 0, 0, 0, 0, -3089907, -1468970, -1537685, -3881208 ], "Net Cash Provided by (Used in) Capital & Related Financing Acti": [ -10924146, -7396301, -8728827, -5204808, -4648736, -5275240, -7200187, -610429, -36725194, -26170785, -42064845, -2008442, -52298076, -38842326, -57993859, -7823678 ], "Maturities of Certificates Of Deposit": [ 0, 0, 0, -302170, 1, 0, 0, 31046, 0, 0, 0, 0, 1, 0, 0, -271124 ], "Purchase of Certificates Of Deposit": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "Purchase of U.S. Treasury Obligations": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "Maturities of U.S. Treasury Obligations": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "Interest Received On Investments": [ 831720, 1004333, 911982, 840335, 493366, 297677, 59260, 585694, 3214772, 3317630, 1432632, 5555796, 4539858, 4619640, 2403874, 6981825 ], "Net Cash Provided by (Used in) Investing Activities": [ 831720, 1004333, 911982, 538165, 493367, 297677, 59260, 616740, 3214772, 3317630, 1432632, 5555796, 4539859, 4619640, 2403874, 6710701 ], "Net Increase (Decrease) in Cash": [ -4052458, 1420706, -1601692, 515296, 90627, -1030613, -4169801, 5036200, -5353557, 1755262, -16308098, -4720905, -9315388, 2145355, -22079591, 830591 ], "Beginning": [ 13491950, 12071244, 11122597, 11555948, 10723199, 11753812, 7184701, 6717612, 143123878, 141368616, 134222940, 146089521, 167339027, 165193672, 152530238, 164363081 ], "Ending": [ 9439492, 13491950, 9520905, 12071244, 10813826, 10723199, 3014900, 11753812, 137770321, 143123878, 117914842, 141368616, 158023639, 167339027, 130450647, 165193672 ], "Cash and Cash Equivalents": [ 7546095, 11598553, 7601886, 10177847, 10447425, 10356798, 2658899, 11387411, 53947019, 59300576, -8612892, 57545314, 71940539, 81255927, 1647893, 79110572 ], "Restricted Cash and Cash Equivalents": [ 1893397, 1893397, 1919019, 1893397, 366401, 366401, 356001, 366401, 83823303, 83823303, 126527733, 83823303, 86083101, 86083101, 128802754, 86083101 ], "Total Cash and Cash Equivalents": [ 9439492, 13491950, 9520905, 12071244, 10813826, 10723199, 3014900, 11753812, 137770322, 143123879, 117914842, 141368617, 158023640, 167339028, 130450647, 165193673 ] } }, "historicalTrendMetrics": { "westernLehigh": { "salesThousandGallons / Large Industrial": { "cagr2016to2025Pct": -1.7817345206032065, "medianAnnualChangePct": -3.0462451245184874, "change2025Pct": -13.128210419466924 }, "salesThousandGallons / Other Industrial": { "cagr2016to2025Pct": 1.6346153680803388, "medianAnnualChangePct": 1.6451578715668047, "change2025Pct": 2.17194577035118 }, "salesThousandGallons / Commercial/Sm. Industrial/Institutional/Other": { "cagr2016to2025Pct": 3.9961379335015312, "medianAnnualChangePct": 1.9241245560131626, "change2025Pct": -13.715393534324638 }, "salesThousandGallons / Residential": { "cagr2016to2025Pct": 1.0257815851476115, "medianAnnualChangePct": 1.4073371694788284, "change2025Pct": -2.8739875875717136 }, "salesThousandGallons / Total Sales": { "cagr2016to2025Pct": 1.1409738867319996, "medianAnnualChangePct": 2.3128838602497037, "change2025Pct": -5.0897065769772265 }, "unitsServed / Large Industrial": { "cagr2016to2025Pct": 0.0, "medianAnnualChangePct": 0.0, "change2025Pct": 0.0 }, "unitsServed / Other Industrial": { "cagr2016to2025Pct": 1.3173013591409877, "medianAnnualChangePct": 0.0, "change2025Pct": 0.0 }, "unitsServed / Commercial/Sm. Industrial/Institutional": { "cagr2016to2025Pct": 1.3213226848970194, "medianAnnualChangePct": 1.1869436201780381, "change2025Pct": -0.4267425320056861 }, "unitsServed / Residential": { "cagr2016to2025Pct": 1.8534963405325788, "medianAnnualChangePct": 1.447819136789219, "change2025Pct": 1.447819136789219 }, "unitsServed / Total Customers": { "cagr2016to2025Pct": 1.836521043765127, "medianAnnualChangePct": 1.3948064762075552, "change2025Pct": 1.388888888888884 } }, "northernLehigh": { "salesThousandGallons / Commercial/Sm. Industrial/Institutional": { "cagr2016to2025Pct": 3.7621833632439206, "medianAnnualChangePct": 4.76242134953353, "change2025Pct": -6.000828414621518 }, "salesThousandGallons / Residential": { "cagr2016to2025Pct": 0.7453909403908332, "medianAnnualChangePct": 0.22777588555857875, "change2025Pct": 0.22777588555857875 }, "salesThousandGallons / Total Sales": { "cagr2016to2025Pct": 1.176428439502164, "medianAnnualChangePct": 1.5984047273524427, "change2025Pct": -0.8343192131795907 }, "unitsServed / Commercial/Sm. Industrial/Institutional": { "cagr2016to2025Pct": 1.6571376990837772, "medianAnnualChangePct": 1.2499999999999956, "change2025Pct": 0.0 }, "unitsServed / Residential": { "cagr2016to2025Pct": 0.35872322395273937, "medianAnnualChangePct": 0.35934291581107836, "change2025Pct": 0.0 }, "unitsServed / Total Customers": { "cagr2016to2025Pct": 0.40672999656141684, "medianAnnualChangePct": 0.2965892239248591, "change2025Pct": 0.0 } }, "northampton": { "salesThousandGallons / Residential": { "cagr2016to2025Pct": -1.1077916953441846, "medianAnnualChangePct": 0.08481764206955678, "change2025Pct": -2.6409495548961437 }, "unitsServed / Residential": { "cagr2016to2025Pct": 0.0, "medianAnnualChangePct": 0.0, "change2025Pct": 0.0 } }, "city": { "salesThousandGallons / Other Industrial": { "cagr2016to2025Pct": 2.6809538341166395, "medianAnnualChangePct": 1.0865105415982734, "change2025Pct": 3.191588483619179 }, "salesThousandGallons / Commercial/Sm. Industrial/Institutional/Other": { "cagr2016to2025Pct": -0.9203667089532797, "medianAnnualChangePct": 0.28832660936677357, "change2025Pct": -1.1845614840564456 }, "salesThousandGallons / Residential": { "cagr2016to2025Pct": -0.3893961575230809, "medianAnnualChangePct": -0.9389252794720582, "change2025Pct": -1.7046236313911556 }, "salesThousandGallons / Total Sales": { "cagr2016to2025Pct": -0.39394828339635035, "medianAnnualChangePct": -0.5102374070293791, "change2025Pct": -1.349286123017135 }, "unitsServed / Other Industrial": { "cagr2016to2025Pct": 9.636727732696171, "medianAnnualChangePct": 0.23696682464455776, "change2025Pct": 103.60934182590236 }, "unitsServed / Commercial/Sm. Industrial/Institutional": { "cagr2016to2025Pct": 1.211033350478674, "medianAnnualChangePct": 0.08474576271186862, "change2025Pct": -2.8755760368663563 }, "unitsServed / Residential": { "cagr2016to2025Pct": 0.28769449525785085, "medianAnnualChangePct": 0.40946745562129294, "change2025Pct": 0.4398137259513657 }, "unitsServed / Total Customers": { "cagr2016to2025Pct": 0.505507937425187, "medianAnnualChangePct": 0.5562541292811307, "change2025Pct": 1.0720039657950098 } }, "all": { "salesThousandGallons / Large Industrial": { "cagr2016to2025Pct": -1.7817345206032065, "medianAnnualChangePct": -3.0462451245184874, "change2025Pct": -13.128210419466924 }, "salesThousandGallons / Other Industrial": { "cagr2016to2025Pct": 1.7315468789759203, "medianAnnualChangePct": 1.0580965434163536, "change2025Pct": 2.269977205134488 }, "salesThousandGallons / Commercial/Sm. Industrial/Institutional": { "cagr2016to2025Pct": 1.1354674510038132, "medianAnnualChangePct": 1.1197988570994521, "change2025Pct": -7.494305908237675 }, "salesThousandGallons / Residential": { "cagr2016to2025Pct": 0.11439120113396761, "medianAnnualChangePct": -0.29234192967925177, "change2025Pct": -2.0653172693010924 }, "salesThousandGallons / Total Sales": { "cagr2016to2025Pct": 0.4499284814418081, "medianAnnualChangePct": 1.650581788142147, "change2025Pct": -3.442817776560314 }, "unitsServed / Large Industrial": { "cagr2016to2025Pct": 0.0, "medianAnnualChangePct": 0.0, "change2025Pct": 0.0 }, "unitsServed / Other Industrial": { "cagr2016to2025Pct": 9.520183983034158, "medianAnnualChangePct": 0.23201856148491462, "change2025Pct": 101.66666666666666 }, "unitsServed / Commercial/Sm. Industrial/Institutional": { "cagr2016to2025Pct": 1.2295157386328803, "medianAnnualChangePct": 0.44288614135450377, "change2025Pct": -2.561211340206182 }, "unitsServed / Residential": { "cagr2016to2025Pct": 0.7826961294806978, "medianAnnualChangePct": 0.7586362610070063, "change2025Pct": 0.7586362610070063 }, "unitsServed / Total Customers": { "cagr2016to2025Pct": 0.8962862400480498, "medianAnnualChangePct": 0.7806379008247877, "change2025Pct": 1.139160877413703 } } }, "expenseHistory": { "pdfPage": 112, "printedPage": 97, "years": [ 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 ], "basis": "GAAP operating expenses, excluding D&A for comparable trend; NOT cash payments", "funds": { "suburbanWater": { "Salaries and Wages": [ 1028004, 1042565, 1037882, 1042754, 1697918, 1936530, 2273458, 2421077, 2793263, 2567832 ], "Benefits, General and Administration": [ 1045634, 1257063, 1261241, 1405024, 1179359, 1284678, 1300983, 1799098, 2108235, 1591861 ], "Utilities": [ 426230, 420812, 437253, 426969, 419493, 423327, 481997, 489998, 492836, 545691 ], "Materials and Supplies": [ 288550, 422730, 294937, 371371, 279430, 472436, 860080, 669500, 860147, 660370 ], "Miscellaneous Services": [ 2024840, 2270359, 2703594, 2665139, 3645096, 3444479, 3664554, 4077318, 5078065, 5743533 ], "Depreciation and Amortization": [ 2587430, 2695548, 2768133, 2602179, 2948963, 3373864, 3665828, 3898085, 4060163, 4076601 ], "Total": [ 7400688, 8109077, 8503040, 8513436, 10170259, 10935314, 12246900, 13355076, 15392709, 15185888 ], "OperatingExpenseExDA": [ 4813258, 5413529, 5734907, 5911257, 7221296, 7561450, 8581072, 9456991, 11332546, 11109287 ], "metrics": { "cagr2020to2025Pct": 8.996915469820976, "medianYoY2021to2025Pct": 10.207570802342648 } }, "suburbanWastewater": { "Salaries and Wages": [ 440614, 424208, 462145, 551668, 800670, 807480, 930273, 1120004, 1126180, 885637 ], "Benefits, General and Administration": [ 564580, 559911, 580467, 714616, 568571, 629920, 539895, 1029345, 862062, 649079 ], "Utilities": [ 204648, 226197, 290201, 374030, 296419, 269555, 271866, 238267, 263759, 271191 ], "Materials and Supplies": [ 189418, 155503, 264744, 335419, 232039, 231857, 339120, 390732, 409228, 301813 ], "Miscellaneous Services": [ 7139673, 6369014, 5717168, 6330597, 6257849, 6405017, 6503137, 7666841, 7157875, 7724473 ], "Treatment and Transportation": [ 3021234, 3516548, 3543753, 3385568, 2906958, 3899502, 2846176, 3903664, 5509023, 5321354 ], "Depreciation and Amortization": [ 4501469, 4599096, 4490397, 4571072, 5937183, 6671362, 7090828, 6705024, 6954193, 4940413 ], "Total": [ 16061636, 15850477, 15348875, 16262970, 16999689, 18914693, 18521295, 21053877, 22282320, 20093960 ], "OperatingExpenseExDA": [ 11560167, 11251381, 10858478, 11691898, 11062506, 12243331, 11430467, 14348853, 15328127, 15153547 ], "metrics": { "cagr2020to2025Pct": 6.495720520892045, "medianYoY2021to2025Pct": 6.824754564005908 } }, "city": { "Salaries and Wages": [ 5608679, 5870195, 6233387, 6391947, 7498713, 7393768, 7738611, 7842029, 8311622, 9511306 ], "Benefits, General and Administration": [ 4417857, 5155222, 5563262, 6694877, 4996559, 4264243, 4184144, 5774598, 5078028, 7466511 ], "Utilities": [ 1863839, 1903666, 2040103, 1960605, 1815047, 1705824, 1802290, 1898485, 1833942, 2124303 ], "Materials and Supplies": [ 1333225, 1312551, 1267835, 1315169, 1393271, 1486678, 2227856, 3218802, 3084945, 3119852 ], "Miscellaneous Services": [ 2190803, 2620544, 2096178, 1784035, 1958582, 1513867, 1807716, 2261058, 2537610, 2520341 ], "Treatment and Transportation": [ 11011, 10096, 9827, 9547, 11926, 12480, 11594, 11307, 11933, 12865 ], "Depreciation and Amortization": [ 5834285, 5887307, 5864433, 5835507, 6117396, 6399799, 6492067, 6755624, 7116269, 7909438 ], "Total": [ 21259699, 22759581, 23075025, 23991687, 23791494, 22776659, 24264278, 27761903, 27974349, 32664616 ], "Total Operating Expenses": [ 44722023, 46719135, 46926940, 48768093, 50961442, 52626666, 55032473, 62170856, 65649378, 67944464 ], "OperatingExpenseExDA": [ 15425414, 16872274, 17210592, 18156180, 17674098, 16376860, 17772211, 21006279, 20858080, 24755178 ], "metrics": { "cagr2020to2025Pct": 6.970926891701024, "medianYoY2021to2025Pct": 8.520259683480225 } } } }, "normalizationRecommendations": { "city2027": { "sourceBasis": "Raw detailed budget bridge is verified; normalized capital grouping is an explicit inferred reclassification", "headlineCashCapex": 55897500, "inferredReclassificationFromOtherCapitalPayments": 5200000, "residualOtherCapitalPayments": 926740, "operatingCashExpense": 27796458, "leasePayments": 1442981, "debtServiceCash": 19170291, "normalizedTotalNonDebtNonCapexExpense": 30166179, "budgetSummaryExpense": 30047113, "budgetSummaryDebtService": 19289357, "offsettingClassificationDelta": 119066, "note": "These groups have identical aggregate cash burden. No source confirms precise5.2m project mapping. Show raw and normalized definitions." }, "defaults": { "forecast2027": "Use verified detailed approved-budget cash bridge, rates proposed atNov7cutoff. Fee/grant/interest receipts remain separate from retail revenue.", "cost2028to2031": "Apply original CIP annual expense growth ratios to corresponding2027operating cash expense as DERIVED budget-anchored scenario. Carry othercapital expense independently; do not call resulting levels adopted projections. Original CIP expense-category comparability remains unresolved.", "volumeGrowth": "SuburbanWater1% andCity0% are published CIP planning assumptions; keep as most-likely reference but show historical comparison. Wastewater published user-charge changes include signatory cost allocation/project timing, not simple retail volume/rates.", "debt": "Use future published CIP debt draws/service as illustrative schedule; disclose inconsistency when2027budget omitsCIPplannedSW W2.175m borrowing. Separate incremental scenario debt from published schedule.", "grants": "City2028 3.3m/2029 3m include projected future grants, not secured cash. SWW2028 4.275m contribution planned; stress delay/reduction.", "scenarioWeights": "No empirical outcome probabilities available. Use optional user-editable illustrative weights, never probability of success." } }, "budget2027Bridge": { "suburbanWater": { "sourcePdfPage": 16, "status": "approved_2027_budget_cash_schedule", "openingUnrestrictedCash": 11598553, "customerCashReceipts": 20484630, "otherOperatingCashReceipts": 187234, "operatingSupplierPayments": 8618300, "operatingEmployeePayments": 6013596, "cashOperatingExpense": 14631896, "cityLeasePayments": 0, "capitalAcquisitionPayments": 13186250, "tappingCapitalFees": 356549, "meterSales": 144596, "inspectionReviewReimbursements": 428014, "otherCapitalCashReceipts": 156895, "grants": 0, "otherCapitalCashPayments": 551599, "debtService": 3923351, "debtDraws": 5651000, "investmentIncome": 831720, "investmentConversions": 0, "endingUnrestrictedCash": 7546095, "restrictedCash": 1893397, "calculatedEndingCash": 7546095, "residualPublishedMinusCalculated": 0 }, "suburbanWastewater": { "sourcePdfPage": 16, "status": "approved_2027_budget_cash_schedule", "openingUnrestrictedCash": 10356798, "customerCashReceipts": 22234061, "otherOperatingCashReceipts": 159737, "operatingSupplierPayments": 14896888, "operatingEmployeePayments": 3250914, "cashOperatingExpense": 18147802, "cityLeasePayments": 0, "capitalAcquisitionPayments": 10116250, "tappingCapitalFees": 1656626, "meterSales": 1936, "inspectionReviewReimbursements": 74452, "otherCapitalCashReceipts": 481, "grants": 5725000, "otherCapitalCashPayments": 517251, "debtService": 1473730, "debtDraws": 0, "investmentIncome": 493366, "investmentConversions": 1, "endingUnrestrictedCash": 10447425, "restrictedCash": 366401, "calculatedEndingCash": 10447425, "residualPublishedMinusCalculated": 0 }, "city": { "sourcePdfPage": 16, "status": "approved_2027_budget_cash_schedule", "openingUnrestrictedCash": 59300576, "customerCashReceipts": 69839693, "otherOperatingCashReceipts": 811234, "operatingSupplierPayments": 9090678, "operatingEmployeePayments": 18705780, "cashOperatingExpense": 27796458, "cityLeasePayments": 1442981, "capitalAcquisitionPayments": 50697500, "tappingCapitalFees": 5130814, "meterSales": 26915, "inspectionReviewReimbursements": 1677201, "otherCapitalCashReceipts": 39784, "grants": 10966220, "otherCapitalCashPayments": 6126740, "debtService": 19170291, "debtDraws": 8173780, "investmentIncome": 3214772, "investmentConversions": 0, "endingUnrestrictedCash": 53947019, "restrictedCash": 83823303, "calculatedEndingCash": 53947019, "residualPublishedMinusCalculated": 0 } }, "cipChecks": { "suburbanWater": { "sumCashLines": [ -2918075, 233283, 264952, 191470, 295020 ], "reportedNetFundFlows": [ -2918075, 233283, 264952, 191470, 295020 ], "netFlowResidualReportedMinusCalculated": [ 0, 0, 0, 0, 0 ], "cashRollforwardResidual2028to2031": [ 0, 0, 0, 0 ], "capitalCashTotal": 43516250 }, "suburbanWastewater": { "sumCashLines": [ 2566695, -1806981, -995703, 859966, -699770 ], "reportedNetFundFlows": [ 2566694, -1806982, -995703, 859965, -699769 ], "netFlowResidualReportedMinusCalculated": [ -1, -1, 0, -1, 1 ], "cashRollforwardResidual2028to2031": [ 0, 1, 0, 0 ], "capitalCashTotal": 55161250 }, "city": { "sumCashLines": [ -8590085, -31199662, 1800297, 242838, 2915504 ], "reportedNetFundFlows": [ -8590085, -31199663, 1800297, 242838, 2915504 ], "netFlowResidualReportedMinusCalculated": [ 0, -1, 0, 0, 0 ], "cashRollforwardResidual2028to2031": [ -547148, -567501, -588616, -610526 ], "capitalCashTotal": 257034500 } }, "sources": [ { "id": "suburban-cip", "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/2027-2031-Capital-Plan-Suburban-Division.pdf", "status": "October2026 adopted conceptual plan; future specific financing/project approvals separate" }, { "id": "city-cip", "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/2027-2031-Capital-Plan-Allentown-Division.pdf", "status": "October2026 adopted conceptual plan; future specific financing/project approvals separate" }, { "id": "oct26-packet", "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/2026October26-BoardAgendaLCA.pdf", "status": "Official Oct26 boardpacket; cash schedules captioned 2027 Budget as of09-24-26; budget approvedOct26; rate proposals separate" }, { "id": "acfr2025", "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/LCA-ACFR-2025.pdf", "status": "2025 audited actual fund statements; statistical class tables supplementary historical information" } ], "plannedCapitalReconciliation": { "units": "USD", "years": [ 2027, 2028, 2029, 2030, 2031 ], "suburbanWaterDirect": [ 12430000, 12030000, 6160000, 5605000, 5210000 ], "suburbanWastewaterDirect": [ 9360000, 22725000, 15975000, 3200000, 1820000 ], "cityWaterDirect": [ 34970000, 43605000, 32860000, 25560000, 23980000 ], "cityWastewaterDirect": [ 19415000, 27870000, 20197000, 15790000, 14225000 ], "administration": [ 3025000, 2025000, 1525000, 925000, 825000 ], "cityProjectTablePlusAllocatedAdmin": [ 55897500, 72487500, 53819500, 41812500, 38617500 ], "allFundsProjectTablePlusAdmin": [ 79200000, 108255000, 76717000, 51080000, 46060000 ], "fiveYearTotalProjectTablesPlusAdmin": 361312000, "fiveYearTotalPublishedCashTables": 355712000, "conflict": "City2029 project tableplusadmin is5.6mabovecondensedcash; narrative wastewater91.897m vsprojecttable97.497m. AD-S-21 2029has5.6m, but exactreasonforomissionunverified.", "cityWastewaterLocator": "City CIP printed51/PDF55; AD-S-21 WetWeather Phase1; Citywater printed6/PDF8; adminprinted3\u20134/PDF6\u20137" } }