Florida APA 2027 Standard Operating and Contingency Budget Summary Prepared for the October 13, 2026, Membership Meeting Brad Cornelius, AICP, CPM, CFM, Florida APA Treasurer
Executive Summary The Florida Chapter of the American Planning Association (Florida APA) has developed a Standard Operating and Contingency 2027 budget reflecting the Executive Committee's direction to respond to lower projected revenues while maintaining core chapter operations and priority member services. The contingency budget is in response to the unknow impacts of Amendment 3 (Property Tax Reform) and new laws prohibiting local governments from expending funds that may go to organizations that support diversityequity-inclusion policies or programs or net-zero carbon emission policies or programs. The contingency budget would go into effect on January 1, 2027, if Amendment 3 (Property Tax Reform) is passed by the Florida voters in November 2026. If Amendment 3 (Property Tax Reform) is not approved by the Florida voters, then the adopted budget go into effect on January 1, 2027. The adopted 2027 budget totals $1,014,360 in revenues and expenditures. The contingency budget reduces both projected revenues and expenditures to $818,630, a reduction of $195,730, or approximately 19.3 percent from the adopted budget. The contingency budget is intended to provide a balanced financial plan if the lower revenue assumptions materialize. The Chapter will closely monitor revenues and expenditures in 2027.
Budget at a Glance Total Revenues Total Expenditures Contingency Reduction
Standard Operating 2027 $1,014,360 $1,014,360 —
Contingency 2027 $818,630 $818,630 19.3%
Difference ($195,730) ($195,730) —
Major Revenue Assumptions The contingency budget primarily addresses revenue risk by lowering several significant revenue assumptions: Revenue Source APA Dues Rebate Annual Conference Chapter Workshops Sponsorships Unspent Revenue / Excess Reserves
Standard Operating $285,000 $400,000 $32,000 $190,000
Contingency $214,000 $300,000 $24,000 $171,000
Reduction $71,000 $100,000 $8,000 $19,000
$66,660
$68,930
Increase of $2,270
The contingency assumptions therefore place the greatest emphasis on more conservative expectations for conference revenue, dues rebates, chapter workshops, and sponsorships.
Florida APA | 2027 Budget Summary | October 2026 Membership Meeting
Major Expenditure Changes The Standard Operating budget maintains the Chapter’s operations similar to 2026. The Contingency budget preserves essential governmental affairs, professional development, communications, and chapter operations while reducing or deferring discretionary activities. Program Area
Standard Operating
Contingency
Governmental Affairs
$99,500
$84,500
Professional Development
$356,000
$264,000
Membership Growth & Communications
$35,150
$31,490
Section Support
$18,000
$0
Public Education & Outreach
$40,610
$18,267
Chapter Office & EC Support
$465,100
$420,373
Primary Change Eliminates $10,000 legislative consultant; reduces Public Policy Workshop by $5,000 Annual Conference budget reduced 25%; eliminates other workshops and staff travel to national event Reduces Emerging Planners and scholarship funding; communications maintained No section grants in 2027 Reduces web support, travel, sponsorships, and community outreach/CPAT Reduces travel, professional development, retreat and administrative costs while maintaining core staffing
Key Executive Committee Directives Reflected in the Contingency Budget • • • • • • • • • •
Use more conservative 2027 revenue assumptions, including a 25% reduction in projected dues rebate and annual conference revenue and a 10% reduction in sponsorship revenue. Eliminate the $10,000 legislative consultant expenditure included in the adopted budget. Reduce the Public Policy Workshop allocation while maintaining the program. Reduce the Annual Conference expenditure allocation by 25%. Eliminate funding for other workshops/events and staff travel to the national conference in 2027. Eliminate the 2027 Section Grants Program. Reduce public education and outreach travel and eliminate community outreach/CPAT funding for 2027. Reduce selected chapter office, Executive Committee, and staff travel/professional development costs. Maintain a reduced 3% cost-of-living adjustment for chapter staff, with reserve funding used to support the adjustment. Continue selected priority programs using excess reserve funds, including support for the Emerging Planners Group, the Planning for All (PfA) effort, and the Executive Committee/SOP retreat.
What the Contingency Budget Protects • • •
Core chapter staffing and office operations with a reduction in hours from 20 to 10 for the Chapter’s intern. Legislative representation and essential governmental affairs activities. The Annual Conference and core professional development programming. Florida APA | 2027 Budget Summary | October 2026 Membership Meeting
• • •
Communications infrastructure, including the website, e-newsletter/e-broadcast functions, and related platforms. Planning Commissioners training/best-practices programming. Selected member development and scholarship initiatives supported by excess reserves.
Financial Management Approach The contingency budget is structured as a balanced budget rather than relying on a projected deficit. It aligns expenditures with more conservative revenue expectations and selectively uses excess reserves for identified priorities. The approach provides Florida APA with a framework to continue essential services while reducing exposure to revenue shortfalls. Revenues and expenditures in 2027 will be closely monitored.
Recommendation It is recommended by the Chapter Executive Committee that the membership of the Florida Chapter of the American Planning Association approve the 2027 Standard Operating and Contingency budgets as presented. The Chapter’s 2027 budget will go into effect on January 1, 2027. If Amendment 3 (Property Tax Reform) is approved by the Florida voters in November 2026, then the Contingency budget will be implemented. If Amendment 3 (Property Tax Reform) is not approved by the Florida voters in November 2026, then the Standard Operating budget will be implemented.
Florida APA | 2027 Budget Summary | October 2026 Membership Meeting
STANDARD OPERATING BUDGET REVENUES / TRANSFERS APA DUES REBATE .................................................................................................................................. $285,000.00 The APA Dues Rebate is based on the total dues collected by APA for the various membership categories and the number of Florida members. As of September 2026, there were o v e r 3 , 2 0 0 members. These membership numbers include regular members, new professionals, planning officials, retired members, Chapter-only members, and students. Note that membership numbers fluctuate month to month depending upon renewals. It is anticipated that with efforts to increase membership in the coming years that the amount of dues received by the Chapter would continue to increase. ADVERTISING FEES .................................................................................................................................... $30,000.00 This category includes fees collected for JobMart (both on the website and in the newsletter), consultant directory fees, and quarter-, half-, and full-page display ads in Florida Planning magazine. This revenue source has continued to improve, and with the significant number of job openings, it is anticipated to bring in the same amount as previous years, if not more. INTEREST INCOME ……………………………………………………………………………………………………………………………….$10,700.00 This is the interest collected on APA Florida’s various accounts. Dating back to 2015, the APA Florida Executive Committee transferred assets to a tiered ladder of investments which significantly increases interest earned over the course of the year. ANNUAL CONFERENCE ............................................................................................................................ $400,000.00 This represents the total amount of money collected relating to APA Florida’s Annual Conference. This includes conference registrations, workshops/training, exhibitor fees and project award fees. This category is off-set by the total expenditures associated with the Annual Conference. When the total revenue exceeds total conference expenditures, there is net revenue available for the host section to receive additional compensation as well as funds for the Chapter and other sections to provide additional services. With an increase in registration fees, as well as a hopeful increase in attendance, it is anticipated that revenues received will be higher than previous budget years. CHAPTER WORKSHOPS ............................................................................................................................. $32,000.00 This income is traditionally generated by APA Florida’s annual Public Policy Workshop. It covers the expenditures associated with the workshop and also has become a source of net revenue for the Chapter. It is anticipated that 1-2 additional workshops will be added to the Chapter’s offerings, increasing the amount of revenue. SPONSORSHIPS ........................................................................................................................................ $190,000.00 For a few years, APA Florida has implemented a consolidated sponsorship program which incorporates the previous annual sponsors and conference sponsors. The amount of sponsorship
2027 OPERATING BUDGET
2027 APA FLORIDA BUDGET Budget Categories
2025 V. 2024 Budget
GENERAL FUND | REVENUES Grant Revenue
$
APPROVED 2027 BUDGET Budget Notes 2027 V 2026 -
Budget #### $
CONTIGENCY BUDGET 2027-WITH EC DIRECTION Budget Notes Original 2027 V Contigency 2027 -
APA Dues Rebate Advertising Fees Interest Income Annual Conference (No sponsorships)
Reduced Original 2027 by 25%
($71,000.00)
300,000.00
Reduced Original 2027 by 25%
($100,000.00)
24,000.00
Reduced Original 2027 by 25%
($8,000.00)
$ $ $
285,000.00 30,000.00 10,700.00
$10,000
$ $ $
214,000.00 30,000.00 10,700.00
$
400,000.00
$27,262
$
$
32,000.00
$1,000
$
$ $ $
190,000.00 (80,000.00) (72,030.00)
$10,000
$ $ $
Chapter Workshops
Sponsorships (All Chapter Sponsorships)
Unspent Revenue from Prior Years Operation
TOTAL REVENUES
GOVERNMENTAL AFFAIRS
GENERAL FUND | EXPENDITURES Legislative Representative - see Note 1 Legisl. Repr.'s Travel/Exp to LPC & EC mtgs - see Note 1
Annual Conference EXCESS $ 66,660.00 RESERVES $ 30,660.00 INCREASE SINCE $ 1,014,360.00 2026 $78,922
$
Reduced Original 2027 by 10% Annual Conference EXCESS 68,930.00 RESERVES $ Approx. 20% 818,630.00 Reduction
$
65,000.00
$
65,000.00
$
1,500.00
$
1,500.00
$ $
$10K from YEAR 1 of 2 FROM EXCESS RESERVES 10,000.00 23,000.00
$ $
18,000.00
Legislative Consultant Public Policy Workshop Section Showcase Special Initiatives/Travel & Expenses
$ $
-
$ $
$ $
$
$
84,500.00
$
348,000.00
$23,000
$
261,000.00
($620.00)
$ $
$ $
-
PROFESSIONAL DEVELOPMENT
Annual Conference
AICP Certification Maintenance Assistance
PDO Travel related to APA Events Other Workshops/Events
$ $
Communications
No Long Use Lobby Tools LPC Meeting Filing Fees ($15,000.00) Reduced Original 2027 by 25%
($87,000.00)
1,500.00
1,500.00
$
-
No other workshops
($1,500.00)
-
Staff not traveling to NPC in 2027 due to bdget cuts
($3,000.00)
3,000.00
$
INCREASE SINCE 356,000.00 2026 EVERY OTHER YEAR
$22,380
$ $
264,000.00 -
($500.00)
($92,000.00) EVERY OTHER YEAR
$
FPM --Took excess monies from cut areas $8,840 and $660 from excess 9,500.00 reserve funds
$0.00
Newsletter Editor - see Note 1
Web Page Maintenance and Enhancements - see Note 1 e-Newsletter & e-Broadcast eMail Expenses
($10,000.00) ($5,000.00)
$
$
$
$0.00
1,500.00
$
$
($195,670.00)
$
$
$
2,330.00
Reduced based 1,500.00 on Dues Revenue (1,350.00) AICP CERT. FEE WEBCAST (150.00) SERIES
2,000.00 (2,470.00) AICP CERT. FEE WEBCAST (150.00) SERIES
Staff Travel/Expenses related to APA National Events - see Note 1 TOTAL PROFESSIONAL DEVELOPMENT Proxy Voting and Survey Methods
($19,000.00)
-
No Long Use Lobby Tools LPC Meeting Filing Fees INCREASE SINCE 99,500.00 2026 $ 15,000.00
LPC Expenses
TOTAL GOVERNMENTAL AFFAIRS
$10,000 $5,000
$
171,000.00 (80,000.00) (72,030.00)
$
9,500.00
$
4,000.00
$3,000
$
4,000.00
$0.00
$ $ $
900.00 11,340.00 (1,480.00)
$3,262
$ $ $
900.00 11,340.00 (1,480.00)
$0.00
$ $ $
(2,500.00) GOTO WEBINAR (1,220.00) HOST GATOR (25.00) SITELOCK
$ $ $
(2,500.00) GOTO WEBINAR (1,220.00) HOST GATOR (25.00) SITELOCK
ISSUE
ISSUE
APPROVED 2027 BUDGET 2025 V. 2024 Budget Budget Notes 2027 V 2026 $ (5,622.00) SPROUT $ (153.00) REGISTER.COM $ (1,000.00) ZOOM 0 $1k Excess Reserve Funds Want to provide Emerging Planners Group AICP $ 3,000.00 Scholarships $2,000 $2,660k from Excess Reserve Funds for AICP $ 6,410.00 scholarships $2,660 Student Program/Scholarships $ (2,000.00) PLAN SCHOOL $ (1,750.00) GRANTS Budget Categories
SECTION SUPPORT
TOTAL MEMBERSHIP GROWTH & COMMUNICATION Section Grants Program Conference Section Scholarship
$ $ $
INCREASE SINCE 35,150.00 2026 $ 10,922.00 18,000.00 -
Section (Other) TOTAL SECTION SUPPORT
$ $
18,000.00
Web Page Content Maintenance and Communication Enhancements
PUBLIC ED & OUTREACH
$
APA FL Co-Sponsorships & National Reception at APA Conference
Planning Commissioners Training/Best Practices Workshops Staff/EC Travel for Public Education & Outreach Community Outreach and Contributions TOTAL PUBLIC EDUCATION & OUTREACH
20,000.00
$
($1,790.00)
$
(3,000.00) RECEPTION NPC OTHER (790.00) SPONSORSHIP
$
7,110.00
$
$
$ $
3,750.00 (2,000.00)
$
(1,750.00)
$
31,490.00
$
-
$
-
$ $
$3750 from excess reserve funds
($2,660.00)
PLAN SCHOOL GRANTS
($3,660.00) No section grants in 2027
Last year was a one time payment
($18,000.00)
$0.00 ($18,000.00)
$
$10k from excess reserve funds -Intern up to 10,000.00 10hrs/week
($10,000.00)
$
No cosponsorship of reception in 2027
($2,000.00)
-
7,110.00
6,000.00
$
1,157.00
Cut most travel
($4,843.00)
$
5,500.00
$
-
No CPAT 2027
($5,500.00)
$
INCREASE SINCE 40,610.00 2026
$
32,000.00
Insurance (Renters, Empl. Pract., D&O Liab., Workers' Comp.)
$
5,000.00
$
3,500.00
$
18,000.00
$
$
6% Increase per EC vote
EVERY OTHER YEAR
2,110.00
$10,000
18,267.00
($21,675.00)
$15,600
$
$1,020 from Excess reserve funds to support 268,668.00 a COLA of 3%
$8,268.00
$2,000
$
32,000.00
$
5,000.00
$500
$
3,060.00
$16,000
$
10,000.00
($8,000.00)
$
$1K in Excess Reserve Funds 2,000.00 for EC meetings
($1,000.00)
$
3,000.00
$0.00
$
3,500.00
$0.00
$
2,000.00
$
3,000.00
Chapter President's APA/CPC Obligations (travel/lodging)
$
3,500.00
$
$3k from the Excess Reserve Funds to support 3,000.00 this line
$
4,000.00
$
$
4,500.00
$
($1,000.00)
$0.00
slight reduction $8K in Excess Reserve Funds for SOP Retreat
Chapter President's In-State Commitments (travel/lodging)
Chapter President- Elect Travel for APA/CPC Obligations
$0.00
$
Executive Committee Quarterly Meetings
CHAPTER OFFICE & EXECUTIVE COMMITTEE SUPPORT
($1,000.00)
$
Chapter Office Expenses (rent, phones, utilities, misc. see Note 1)
Staff Professional Devt., Assoc. Memberships, & Related Expenses
-
$2k from excess reserve funds
$
275,600.00
Staff Travel/Lodging/Expenses see Note 1
2,000.00
(3,000.00) RECEPTION NPC OTHER (790.00) SPONSORSHIP
$
Executive Committee Bi-Annual Retreat
$18,000 $0
intern up to 20hrs/week
$2,000.00
Chapter Office Staff Salary & Benefits - see Note 1
Office Supplies
Last year was a one time payment
$ $ $
CONTIGENCY BUDGET 2027-WITH EC DIRECTION Budget Budget Notes Original 2027 V Contigency 2027 (5,622.00) SPROUT (153.00) REGISTER.COM (1,000.00) ZOOM
$3,000
($440.00)
$2k From Excess Reserve Funds for travel
($1,000.00)
2,000.00
Reduced
($2,000.00)
-
Cut
($4,500.00)
$2,000
CHAPTER OFFICE & EXECUTIVE C
Budget Categories
2025 V. 2024 Budget
APPROVED 2027 BUDGET Budget Notes 2027 V 2026
Budget
$
Took $2,270 of the $2,660 from the original AICP scholoarships that were in EGP funding- Theese funds are from excess reserve 2,270.00 funds
($2,730.00)
$
40,500.00
5% of budget is standard best practice
($9,500.00)
(EDI) PfA Committee $1,500 Support
$
5,000.00
OTHER EXPENSES
Compile/Review f/s & tax return prep/Accounting/Legal - see Note 1 Capital Equipment APA CPC Assessment Fee APA Admin Fee/Bank Fees/Chapter Ony Fees Chapter Paypal fees IRS 990 Tax Payment TOTAL CHAPTER OFFICE & EXECUTIVE COMMITTEE SUPPORT TOTAL EXPENSES NOTES 1. In accordance with contracts, leases, agreements, etc.
$600
5% is standard best practice
$
50,000.00
$ $
18,000.00 2,000.00
$ $
15,000.00 2,000.00
($3,000.00)
$
3,500.00
$
2,625.00 Reduced by 25%
($875.00)
$ $ $
23,000.00 2,000.00 7,500.00
$ $ $
17,250.00 Reduced by 25% 2,000.00 7,500.00
($5,750.00)
$
465,100.00
$
420,373.00
($45,395.00)
$
818,630.00
$ 1,014,360.00
INCREASE SINCE 2026
$50,000
CONTIGENCY BUDGET 2027-WITH EC DIRECTION Budget Notes Original 2027 V Contigency 2027
$86,700