Lake Lemon Conservancy District

The 30th Annual Meeting agenda included the Call to Order, Public Comment, and the Treasurer's Report covering financial highlights and claims approvals for November 2025, December 2025, and January 2026. The Manager's Report covered the 2025 Water Quality Monitoring Report with a guest speaker, Sublease Authorization items including resolutions and amendments, and the 2025 Annual Report. Other key agenda items were the 2026 Annual Boat Pass Drawing, administration of the Oath of Office for Sub Areas II and VI, and the Election of Board Officers.

The meeting covered administrative matters, including the Treasurer's report for October, which highlighted financial figures and the approval of October 2025 claims (vouchers). A significant portion of the agenda involved reviewing and approving various 2026 agreements, such as the Lake Lemon Marina/Club Agreement, Sublease Agreements, and professional services agreements with Watkins Accounting and Paganelli for legal services. The Board reviewed the 2026 Insurance Agreement with First Insurance Group, which resulted in a premium increase of $557. Key management reports addressed the lake drawdown update, confirming the target level was approaching, and details for the 4th Annual Polar Plunge event scheduled for January 2026. Furthermore, the Board approved a motion to request a grant from the Brown County Community Foundation to withdraw enhancement funds and move them to the Construction account to prevent dormancy. Discussions also covered staff recruitment, the commencement of the Bathhouse Renovation Project, and clarification on sublease usage rules regarding unauthorized boat docking.

The December meeting focused on several administrative and financial matters. Initial discussions involved condolences for two deceased community members, former board member Dave Hobson and Carousel Rail. The board conducted roll call votes for procedural matters. Public comment raised questions regarding the proposed 100% increase in sublease fees for 2022, which was deferred for detailed discussion later. The board approved the minutes from the September 23, 2021, and October 28, 2021 meetings. Financial reports for October and November were reviewed, highlighting the first $40,050 payment towards the sediment management project, which contributed to a net loss in November. The board approved the October and November claims vouchers. A decision was made, based on recommendation, not to renew two maturing Certificates of Deposit (CDs) due to low interest rates. An update on the audit completion noted that the financial statements received no adjustments, but the auditors recommended better documentation of internal controls.

The meeting included approval of previous minutes and a review of the June financial report, which indicated strong income due to tax assessments and steady revenue from watercraft permits and park admission fees, despite high expenses for salaries and supplies, including rip rapping work. Key discussion points involved a detailed presentation on a recent freeholder survey regarding taxes, fees, and lake management activities such as dredging and shoreline erosion, with respondents strongly prioritizing water quality improvement. The board also discussed the 2016 budget, projecting increases in watercraft permit revenue and raising park admission fees from five to seven dollars to match state changes. Other agenda items included ongoing discussions about 2016 dredging priorities and the manager's report on drafting priorities.

The meeting commenced with public comments, although none were offered for the month. Following the approval of previous minutes, the Treasurer's report detailed the financial status for November and December, noting year-to-date net income and significant assets including checking, savings, conservancy, and construction accounts, as well as bond principal payments. Key November expenses included bond repayment and disposal site preparation. The discussion on December financials covered year-end balances, an increase in the construction account due to special benefits tax deposits, and a review of the Profit and Loss statement, noting that wetland planting was the largest expense. A comparative analysis between 2025 and 2024 financials highlighted increases in wakeboard fee income and park admission fees, while special event income decreased due to the prior year's eclipse. Expense comparisons showed reduced operational supervisor costs but increased seasonal labor and security staffing. Major December expenditures involved dredging equipment maintenance (barge motor replacement) and lower lakeweed treatment costs attributed to precipitation levels. January financial review included the purchase of a new work truck, resulting in a net loss for the month. Subsequent discussions focused on approving claims for November, December, and January, and approving fund transfers between budget line items to reconcile expenditures against budgetary allocations, particularly concerning seasonal labor adjustments and office restoration costs following a water line break.