RFP2026-3_Attachment-_2025_Fire_Methodology_Report..pdf

City of Cooper City, Florida Fire Protection Assessment Methodology Report Updated For FY2026

Prepared for the City of Cooper City

July 3, 2025

CITY OF COOPER CITY FIRE PROTECTION SPECIAL ASSESSMENT METHODOLOGY REPORT

Introduction The Fire Protection Special Assessment discussed and developed in this report is intended to provide funding for the provision of fire protection services in the City of Cooper City (the “City”).

The City provides fire rescue services (along with police services) through a contractual arrangement with the Broward Sheriff’s Office (BSO). BSO has provided these services since 2004. Prior to that, the City provided these services with their own employees. The

City fire rescue services include a pumper, quint, and 2 EMS transport-capable rescue vehicles.

Prior to fiscal year 1997, the City provided only fire protection services that also included basic life support (BLS) and was not allowed to provide advanced life support (ALS) to patients. ALS services were provided by Broward County. Fire personnel could treat patients only through BLS services and would then hand them off to either County personnel for initial treatment or private ambulance companies for transport to medical facilities. In 1997, the County allowed cities to receive a Certificate of Necessity (CON) allowing them to provide ALS services. This, in turn, allowed the City to provide direct response and ALS care to patients. To provide the absolute maximum flexibility in staffing, the City then transitioned into a cross-trained environment where firefighters were also certified paramedics. Now, all front-line response personnel are capable of both firefighting and paramedic duties. In 2004, the City hired BSO to provide this service and the personnel were transferred in the BSO system (BSO had taken over this system from Broward

County in 2003). BSO currently operates 21 fire rescue stations throughout the county, include

Station 28 in Cooper City. Station 28 has a complement of 26 firefighter/paramedics, 9 Driver

Engineers, 13 Lieutenants, 4 Captains, 1 Chief, 1 Fire Prevention Officer, and 1 Administrative

Specialist. Like most departments, the origins of its operations are rooted in firefighting. The

Department protects property with an estimated market value of approximately $6.5 billion, and about 87% of this value is residential. Through various interlocal agreements, BSO provides and receives mutual aid from other departments.

Legal and Procedural Requirements Non-ad valorem special assessments for fire protection services, as repeatedly upheld by the

Florida Supreme Court, “must meet two requirements: (1) the property assessed must derive a special benefit from the service provided; and (2) the assessment must be fairly and reasonably apportioned according to the benefits received.” Morris v. City of Cape Coral, 163 So.3d 1174

(Fla. 2015) (citing Sarasota County v. Sarasota Church of Christ, 667 So.2d 180, 183 (Fla. 1995)).

The special benefits to assessed properties provided by fire protection services in the City include, but are not limited to, protecting the value and integrity of improvements, structures, and land, protecting the life and safety of intended occupants in the use and enjoyment of property, lowering the cost of fire insurance by the presence of a comprehensive fire protection program within the

City and limiting potential financial liability for uninsured or underinsured property, containing and extinguishing the spread of fire incidents occurring on property, and reducing the potential of damage and danger to structures and occupants of property from the spread of fire. Fire Assessed

Costs funded by special assessments may include traditional fire department services such as fire suppression as well as educational programs, inspections, and basic life support medical services historically provided by first responders such as fire fighters. The assessments may not include costs related to ambulance transport or advanced life support services as the Florida Supreme Court determined that such services do not provide the required special benefit to property. See, City of

North Lauderdale v. SMM Properties, Inc., 825 So. 2d 343 (Fla. 2002). Often, the broad term EMS is applied to both BLS and ALS responses. Because all front-line personnel are both firefighters and paramedics and can provide ALS services, and, by extension, BLS services, we must segregate those costs which are exclusively attributed to ambulance transport or advance life support. The fire protection services to be provided BSO to properties within the City of Cooper City are the type of costs and services that may be included in and funded from a fire protection assessment such as the one presented in this Report.

The City has adopted Ordinance Number 10-7-1 to provide general authority, procedures, and standards for the imposition of annual fire assessments. The Florida Statutes contain several procedural requirements that define the process for adoption of the proposed Fire Assessments to be collected through the uniform tax collection process under Florida Statutes §197.3632

(“Uniform Assessment Collection Act”). The process established in the Ordinance incorporates the current statutory requirements, including, for example, the provision of notice of proposed assessments by mail and by publication and a public hearing prior to final adoption of the assessments. The City currently collects the special assessments on the annual property tax bill under the Uniform Assessment Collection Act and it is expected to continue that practice. The adoption of the Final Assessment Roll and Final Assessment Resolution shall place a lien equal to the amount of the total assessment, including any accrued interest, on each assessed property. If collected on the ad valorem tax bill under the Uniform Assessment Collection Act, such lien is equal in rank and dignity to the lien of all state, county, district, and municipal taxes and other non-ad valorem assessments.

Estimated Fire Assessed Costs of Services BSO is expected to continue providing fire services to the City. BSO has the equipment and fire flow to service each property within the City of Cooper City. The City has identified the costs for that service. The detail of those costs is presented in Exhibit A but are summarized below:

TABLE A

Fire Rescue Total BSO Contract

Personnel Costs 8,577,500 5,718,333 14,295,833 Operating Costs 492,185 428,198 920,383 Capital Outlay 53,437 35,625 89,062 Transfers and Reserves 162,596 108,398 270,994

Sub-total BSO Contract 9,285,718 6,290,554 15,576,272

City Costs City Direct Costs 533,064 355,376 888,440 City Indirect Costs 112,279 74,852 187,131

Total City Costs 645,343 430,228 1,075,571

Total Program Costs 9,931,061 6,720,782 16,651,843 Less: Program Revenues (473,832) (981,470) (1,455,302) Net Program Costs 9,457,229 5,739,312 15,196,541

Summary of City of Cooper City Fire Department Costs

FY2025-26

Personnel and most other costs were allocated based upon the personnel assigned to either fire apparatus or rescue trucks. The organizational chart (Exhibit B) of the department, along with

BSO’s FY2025/2026 personnel by position listing, were used to determine the allocation of costs between fire and rescue services. This approach is rooted in the historical operation of the department. Were the rescue/ALS components to be once again removed from the costs of the

City, the fire costs would remain: The Quint and the Pumper would be staffed and with the same costs as have been allocated in this study. Some costs, such as medical equipment, which are clearly related to one service delivery or the other, were allocated as noted in Exhibit A. The City has also adopted a full Central Services Cost Allocation Plan1 that assigned central services to using departments and programs. This plan was “Yellow Book” compliant and represents not only a universally accepted cost allocation method for these costs but also one which is required to be eligible for reimbursements from the Federal government.

The City Commission may elect to include all or some portion of the total budget and projected

Fire Assessed Costs in the Fire Assessment.

The Fire Assessed costs, as provided in Ordinance No. 10-7-1, can include, but are not limited to, all or any portion of the cost of the provision of fire protection services, facilities, or programs, referred to collectively in this Ordinance as Fire Protection Services, which provide a special benefit to Assessed Property, and may include, but is not limited to, the following components: (a) the cost of physical construction, reconstruction or completion of any required facility or improvement;

(b) the costs incurred in any required acquisition or purchase; (c) the cost of all labor, materials, machinery, and equipment; (d) the cost of fuel, parts, supplies, maintenance, repairs, and utilities;

(e) the cost of computer services, data processing, and communications; (f) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (g) the cost of any indemnity or surety bonds and premiums for insurance; (h) the cost of salaries, volunteer pay, workers' compensation insurance, pension or other employment benefits; (i) the cost of uniforms, training, travel, and per diem; (j) the cost of construction plans and specifications, surveys and estimates of costs; (k) the cost of engineering, financial, legal, and other professional services; (l) the costs of compliance with any contracts or agreements entered into by the City to provide Fire Protection Services; (m) all costs associated with the structure, implementation, collection, and enforcement of the Fire Protection Assessments, including any service charges of the Tax Collector and/or Property Appraiser and amounts necessary to off-set discounts received

1 Central Services Cost Allocation Plan, Cooper City, Florida, FY2023 Full Cost Allocation Plan, Based on actual expenditures for the Fiscal Year ended September 20, 2021. Maximus Consulting Services, Inc.

for early payment of Fire Protection Assessments pursuant to the Uniform Assessment Collection

Act or for early payment of Fire Protection Assessments; (n) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of fire protection services, facilities, or programs, and such other expenses as may be necessary or incidental to any related financing authorized by the City Commission by subsequent resolution; (o) a reasonable amount for anticipated delinquencies and uncollectible Fire Protection Assessments; (p) reimbursement to the

City or any other Person for any moneys advanced for any costs incurred by the City or such Person in connection with any of the foregoing components of Fire Protection Assessed Cost; and (q) a reasonable amount for reserves and/or contingencies. Fire Protection Assessed Costs may, as determined by Commission, include costs incurred directly or indirectly by the City and costs incurred by another entity for the provision of fire protection services within the City.

The City may choose to include all or only some of these costs in the Fire Assessment so long as the total cost assessed does not exceed the actual cost of providing the service and the assessment imposed on a parcel does not exceed the special benefits to that parcel. The costs may be either direct or indirect cost so long as they related to the provision of Fire Services.

Determination of Benefit & Delineation of Benefit Area An important step in the special assessment process is the determination of special benefit and delineating the geographic area that will benefit from the planned improvements (the “Benefit

Area”). The proposed Fire Assessed Costs will serve all properties within the entire City of Cooper

City; thus, the boundary of the Benefit Area is the same as the boundary of the City.

Certain properties in the City will not be required to pay the Fire Assessment – “exempt” property and “excluded” property. “Exempt” properties/structures include properties that receive special benefit from the Fire Assessment but are not charged the Fire Assessment. The exempt category includes all government parcels but may include other categories as the City may decide from year-to-year to either assess or not assess. The ability to bill and collect special assessments on governmental properties is very limited and generally requires consent of the other governmental entity. Exemptions reflect both legal difficulties with collection of assessments and policy decisions of the City. It is fair and reasonable not to impose the Fire Protection Assessment on such properties. Costs related to exempt properties are included in the cost allocation and assessment calculations so that those costs are not shifted to the assessments imposed on non-exempt properties. The costs related to exempt properties, as measured by the fire assessed costs allocated to those properties in the assessment methodology, must be funded by the City with other lawfully available non-Fire Assessment revenue.

“Excluded” property includes those parcels where no special benefit is provided to the parcel, such as roads and submerged lands. This category also includes any other parcels that may receive some special benefit from the Fire Assessment but, based on a policy determination of the City

Commission, do not receive sufficient special benefit to require imposition of the Fire Protection

Assessment. Excluded properties are not part of the cost allocation process in the assessment calculations. Only improved properties have been determined to benefit significantly from the provision of the Fire Assessment within the City; therefore, only improved properties with one or more assessable structures present will be assessed. Though unimproved properties may have fire services provided to them, the City Commission has determined that fire services provided to those properties are designed primarily to contain, control, or eliminate the threat of fire to improved properties. The assessment or non-assessment of unimproved properties is a determination made by the elected officials of each community after weighing the relative demand for and benefit from fire services to such property in their community. The Fire Assessment program does not impose an assessment on unimproved property.

Cost Allocation Methodology The cost allocation and assessment methodology presented in this Report reflect the unique circumstances of the City of Cooper City, which is largely residential in nature, and a smaller amount of non-residential development.

Using the BCPA’s tax roll data, benefited parcels were identified using the various categories of land use codes within that data set. Additionally, and to keep the proposed apportionment categories as close to the existing categories as possible, we relied upon the

Fire Class codes currently maintained by the BCPA. The BCPA has previously identified and coded the improved properties by type and assigned each parcel an appropriate Fire Class

Code. We reviewed consistency in this data, and it was determined to be of high accuracy.

This data has also undergone considerable review over time. The Fire Class codes thus used were as follows:

boundaries.

It should also be noted that properties that can sometimes be exempt from this assessment

(e.g., church-owned residential properties, portions of warehouses used for exempt purposes, portions of office buildings used for exempt purposes) remain classified as “R”, “C”, “W”, or “I”, etc., but are not assessed if the City has excluded them from the assessment.

Again, these codes are used by BCPA to assist them in the administration of their rolls, and we believe them to be highly accurate at the parcel level. If they are not assessed by the

City, the costs are NOT re-allocated to the remaining assessable units or categories.

The vacant parcels and vacant lots (“Vacant”, “Acreage”,” Common”,) contain properties that fire call data demonstrated had little demand for fire services. The City will not be assessing these parcels.

Each BCPA parcel for the City of Cooper City also has, in addition to a Fire Class code, a Fire

Basis element, which indicates the number of applicable billing units located on the parcel

For example, a single-family residential dwelling unit would have a Fire Basis element of

“1”, indicating that the fixed residential assessment rate would be multiplied by “1” to arrive at an assessment amount and a duplex residential dwelling unit would have a Fire

Basis element of “2”, indicating that the fixed residential assessment rate would be multiplied by “2” to arrive at an assessment amount, and so on. Commercial, Warehouse/Industrial, and Not-for-profit are based upon the square footage of the property. The Fire Class code “S”, Special, generally includes mixed-use parcels that have mixed assessment rates applied to them. The sum of each category (e.g., “Residential”, “Commercial”, etc.) are added together within this coding. The Fire Basis element code associated with this Fire Class code in this category indicates the amount of the assessment for that Fire Class code. The BCPA handles mixed-use parcels as exceptions and manually calculates the assessment based upon the mix of uses that exist on those parcels.

Mobile Home parks are assessed whether or not a lot/space is occupied. Each mobile home lot/space is assessed a residential assessment rate. The commercial component of a mobile home park may include a calculation based on the total of any commercial structures located on the parcel plus an assigned commercial structure size of the minimum square footage of 1,200 square feet that is mandated by the Department of

Health under Chapter 64E-15.002(3), Florida Administrative Code for Recreational Vehicle

Park spaces and a square footage of 500 square feet for tent spaces inside Recreational

Vehicle Parks, also as mandated by Chapter 64E-15.002(3), Florida Administrative Code.

The City does not have any parks that have only recreational vehicles.

There were 12,058 unique parcels or folio numbers within the City of Cooper City fire assessment district provided to us by the BCPA in June 2025. The parcel counts by BCPA

Fire Class category code and unit counts appear below:

Four mixed-used parcels that had combined Fire Class Categories (S) were unpacked into the individual Fire Class Categories and then added to the respective remaining Fire Class

Category. The City may not ultimately assess all the properties within these fire class categories for Fire Assessed Costs as the City traditionally has exempted some uses (e.g., non-profits, houses of worship, and other properties also exempt from property taxes) of property from the fire assessment. Commercial, Warehouse/Industrial, and, if levied, Not-

Fire Class Category Category Code(s)

Sum of Total Number of

Units Unit of

Measure Number of

Parcels Commercial C 1,644,480 Square Feet 213 Land/Vacant Land/Acreage L/V/A 520 Acres/Other 509 Residential R 11,924 Dwelling Units 11,067 Warehouse/Industrial W 606,567 Square Feet 10 Not-For-Profit Y 10,027 Square Feet 1 Mixed Use S NA NA - Institutional I 889,736 Square Feet 28 Government/Exempt X 1,002,689 Square Feet 230

12,058 for-profit parcels are assessed based upon each square foot of assessable structure.

Residential uses are assessed based upon the number of dwelling units.

Fire/rescue Incidents

Fire/rescue call for service data is maintained by the Broward Sheriff’s Office (BSO). BSO provided call data related to the City of Cooper City for seven calendar years 2017-2021 and 2023-2024. The call data included all dispatched calls for all fire and rescue units at the City’s station. The call data contained fire service calls, calls for rescue services, and all other calls. Because rescue services do not benefit property, this call data was culled from further consideration, leaving only fire service call data in our analysis. We also excluded from the call data incidents that were located outside of the City limits (mutual aid calls).

The City of Cooper City and the Broward Sheriff’s Office use the National Fire Incident

Reporting System (NFIRS) for the collection and categorization of all fire and rescue incident types. This system provides not only the nature of the call responded to but also includes the type of property involved in the call. This data forms the basis for determining not only which properties benefit from the Fire Assessment, but also to what degree those types of properties demand service.

During the seven-year period (calendar years 2017, 2018, 2019, 2020, 2021, 2023, and

2024) studied, the City of Cooper City had a total of 19,808 recorded incidents of which

17,377 were non-fire related calls (generally rescue calls) and 2,431 were fire related. Fire related calls that could be attributed to property benefitted in the City of Cooper City accounted for about 12.27% of all incidents. This is consistent with other suburban municipalities in South Florida and nearly identical to the distribution in Cooper City during prior study periods. Calls were categorized into the two main categories (Fire and

Rescue) based upon the Incident Type Number used in the NFIRS coding system. Also placed into the “Rescue” category were calls that were clearly not fire related, or clearly did not benefit real property, or the address/location were indeterminate. As noted earlier, mutual aid calls were excluded because they did not benefit Cooper City properties. A list of the types of calls recorded by BSO and how this study categorized them is detailed in

Exhibit C, Fire Rescue Call Categorization.

The incident data also includes a “Property Use” code. These codes were then aggregated into larger Property Type codes that could be used to match more closely to the BCPA

Category Codes used for fire assessments. The following table details the 2,431 fire service incidents by the categories used to study fire service delivery and their corresponding

BCPA Fire Class codes:

As previously noted above, there were a total of 2,431 coded fire service incidents.

Incidents that could not clearly be identified with a specific property use have not been included and were few.

We then recoded the Fire Department incident data Property Type codes to the BCPA Fire

Class coding, as detailed in Table C. Then, we assigned the maximum assessment for

FY2026 by category and in total, based upon the BCPA final fire use summaries as of June 1, 2025 (the most up-to-date assessment BCPA roll at the time of this report) for the City of

Cooper City and the maximum expected cost of fire service delivery for fiscal year 2026.

The result produced the following table:

Fire Call Categorization

Correspon ding BCPA Fire Class

Code

Number of Fire Calls

Percent of Total

Commercial C 441 18.14% Institutional I 425 17.48% Vacant Land V/A/L 29 1.19% Residential R 1,368 56.27% Warehouse/Industrial W 22 0.90% Government Lands X 146 6.01%

2,431 100.00%

2017-2021, 2023-2024

Apportionment

Because the City exempts parcels from the assessment (and those costs cannot be reapportioned), and because some parcel cannot be exempt by law, the City will receive less than the total of the fire service costs estimated for FY202. Below are the expected

NET fire assessment levies and rates that the City can levy. Because Florida law allows for a 4% discount on levies paid through the Uniform Method of Levy and Collection, the actual rates should add back in this discount to generate the amounts below:

(Continued Next Page)

Class Base Percent

Apportioned Generated By

Class

New Maximum Rate Per

Class Commercial 1,644,480 18.14% 1,716,015 1.0435 Institutional 889,736 17.48% 1,653,124 1.8580 Vacant Land 520 1.19% 112,541 - Residential 11,924 56.27% 5,322,055 446.33

Warehouse/Industrial 606,567 0.90% 85,115 0.1403 Government/Exempt 1,002,689 6.01% 568,379 0.5669

100.00% 9,457,229

Code Apportionment, NET of Exempt or Non-Assessed Parcels

Benefit and Fair Apportionment

The improved properties in the City are found to benefit from a special assessment because fire services, facilities, and programs possess a logical relationship to the use and enjoyment of property by: (i) protecting the value and integrity of improvements, structures and land through the availability and provision of comprehensive fire services; (ii) protecting the life and safety of intended occupants in the use and enjoyment of property; (iii) lowering the cost of fire insurance by the presence of a professional and comprehensive fire program; and (iv) containing fire incidents occurring on land and within miscellaneous buildings with the potential to spread and endanger other property and property features. Further, the availability and provision of comprehensive fire services enhance and strengthen the relationship of such services to the use and enjoyment of the parcels of property, the market perception of the area and the property and rental values within the assessable area.

The costs of the assessment have been fairly apportioned. While there can many ways to fairly apportion the costs of the fire services to benefited properties, we note the following:

Class Base Percent

Apportioned Generated By

Class New Maximum Rate

Per Class Commercial 1,644,480 18.14% 1,716,013 1.0435 Institutional 889,736 17.48% 1,653,124 1.8580 Vacant Land 520 1.19% 112,541 - Residential 11,924 56.27% 5,322,057 446.33

Warehouse/Industrial 606,567 0.90% 85,115 0.1403 Government/Exempt 1,002,689 6.01% 568,379 0.5669

100.00% 9,457,229

(568,379) less:

Government/Exempt

(1,460,992) less: Institutional with Exemption

(112,541) less: Vacant Lands 7,315,317 Net Total

Apportioning costs among classifications of property based upon the historical demand for fire rescue services is a fair and reasonable method because it reflects the property uses' potential fire risk based upon building use and is a reasonable proxy for the amount of fire flow, firefighters training and experience, quantity and size of apparatus, and other special firefighting equipment that must be available in accordance with the City’s standards and practices.

Apportioning costs among classifications of property based upon both historical demand for fire rescue services is fair and reasonable and proportional to the special benefit received and will ensure that no property is assessed an amount greater than the special benefit received.

Apportioning the percentage of the fire rescue assessed costs relating to historical calls for service among classifications of property is fair and reasonable because it reflects the property uses' potential fire risk based upon use and is a reasonable proxy for the amount of fire flow, firefighters training, and experience, quantity and size of apparatus, and other special firefighting equipment that must be available in accordance with the City’s standards and practices.

The fire rescue incident reports (NFIRS) are the most reliable data available to determine the potential demand for fire services from property use and to determine the benefit to property use resulting from the demand for fire rescue services to protect and serve buildings and land located within assessed property and their intended occupants. There exist sufficient fire incident reports that document the historical demand for fire rescue services from assessed property within the property use categories. The relative demand that has been determined for each property use category by an examination of such fire rescue incident reports is consistent with the experience of the City. Therefore, the use of the relative percentages that were determined by an examination of fire rescue incident reports is a fair and reasonable method to apportion the fire rescue assessed costs among the property use categories.

Neither the size nor the value of the residential property determines the scope of the required fire response. The potential demand for fire services is driven by the existence of a dwelling unit and the anticipated average occupant population.

Apportioning the percentage of the fire protection assessed costs relating to the relative demand for fire services attributable to residential property on a per dwelling unit basis is required to avoid cost inefficiency and unnecessary administration and is a fair and reasonable method of parcel apportionment based upon historical call data.

The separation of non-residential property buildings by actual square footage is fair and reasonable for the purpose of parcel apportionment for the relative demand because the demand for fire service is determined and measured by the actual square footage of structures and improvements within benefited parcels.

The greater the building area, the greater the potential for a large fire and the greater amount of firefighting resources that must be available in the event of a fire in a structure of that building’s size and therefore a greater benefit based upon building area.

We believe that the apportionment methodology prepared here is fair and reasonable and benefits the property that will be assessed and that it fits the particular properties in and nature of the City of Cooper City.

Exhibit A

BSO

Personnel Costs FY26 Fire

Allocation Rescue

Allocation FIRE COSTS

RESCUE

COSTS

Regular Salary 7,463,244 60% 40% 4,477,946 2,985,298 Overtime 622,800 60% 40% 373,680 249,120 Special Pay 20,881 60% 40% 12,529 8,352

FICA 606,768 60% 40% 364,061 242,707

Retirement, Regular 10,885 60% 40% 6,531 4,354 Retirement, Special Risk 2,758,306 60% 40% 1,654,984 1,103,322 Retirement, DROP, SR 33,519 60% 40% 20,111 13,408 Life and Health 1,437,215 60% 40% 862,329 574,886

OPEB 154,396 60% 40% 92,638 61,758

IAFF-BIVA 280,944 60% 40% 168,566 112,378

RHSP 1,280 60% 40% 768 512

Workers' Compensation 290,817 60% 40% 174,490 116,327 Overhead Allocation 614,778 60% 40% 368,867 245,911

Operating Expenditures Professional Services 22,512 60% 40% 13,507 9,005 Contract Services/General 500 60% 40% 300 200 Travel 1,500 60% 40% 900 600 Communications, Fixed 2,400 60% 40% 1,440 960 Communications, Portable 14,701 60% 40% 8,821 5,880 Communications, Aircards 4,000 60% 40% 2,400 1,600 Utility Services 20,000 60% 40% 12,000 8,000 R/L Office Machines 3,780 60% 40% 2,268 1,512 R/L Equipment 64,558 60% 40% 38,735 25,823 R/L Building Grounds 32,119 60% 40% 19,271 12,848 Insurance 96,495 60% 40% 57,897 38,598 R/M Equipment 22,256 60% 40% 13,354 8,902 R/M Vehicles 146,536 60% 40% 87,922 58,614 R/M Building and Grounds 13,000 60% 40% 7,800 5,200 R/M Communications Equipment 17,795 60% 40% 10,677 7,118 Printing and Binding 150 60% 40% 90 60 Other/Chg/Obi Laundry 25,821 60% 40% 15,493 10,328 Datat Processing 15,993 60% 40% 9,596 6,397 Office Supplies Miscellaneous 5,225 60% 40% 3,135 2,090 Office Supplies Office 3,500 60% 40% 2,100 1,400 Office Supplies Janitorial 16,300 60% 40% 9,780 6,520 Eqipment less than $5000 87,195 60% 40% 52,317 34,878 Gas/Oil/Lub 47,200 60% 40% 28,320 18,880 Tools 21,976 60% 40% 13,186 8,790 Auto Supply 1,500 60% 40% 900 600 Kitchen Supplies 2,500 60% 40% 1,500 1,000 Operating Supplies Institutional 79,498 10% 90% 7,950 71,548 Operating Supplies, Other 40,592 10% 90% 4,059 36,533 Uniforms 90,530 60% 40% 54,318 36,212 Computers Less Than $5,000 3,125 60% 40% 1,875 1,250 Software less than $5,000 5,517 60% 40% 3,310 2,207 Books, Publications, Dues 800 60% 40% 480 320 Dues/Memberships 900 60% 40% 540 360 Education/Tuition Reimbursement 5,000 60% 40% 3,000 2,000 Training 2,250 60% 40% 1,350 900

Debt Service, Principal, Radios - 60% 40% - - Debt Service, Interest, Radios 2,659 60% 40% 1,595 1,064 Capital Outlay

Macinery and Equipment 43,000 60% 40% 25,800 17,200 Communications 29,730 60% 40% 17,838 11,892 Lease Purchase Equipment 16,332 60% 40% 9,799 6,533

Transfers and Reserves Transfer to County General Fund 270,994 60% 40% 162,596 108,398 OPEB Reserve - 60% 40% - -

Total Expenditures, BSO 15,576,272 9,285,718 6,290,554

City Direct Costs Legacy Pension Costs 864,288 60% 40% 518,573 345,715 Property Appraiser/Tax Collector Fees 5,700 60% 40% 3,420 2,280 Utilities 7,452 60% 40% 4,471 2,981 Fire Assessment Methodology Study - 60% 40% - - Traning Supplies 5,000 60% 40% 3,000 2,000 CERT Supplies and Events 6,000 60% 40% 3,600 2,400 Legal - 60% 40% - -

Total City Direct Costs 888,440 533,064 355,376

City Indirect Costs City Commission 68,803 60% 40% 41,282 27,521 Administration 2,654 60% 40% 1,592 1,062 City Clerk 2,238 60% 40% 1,343 895 Finance 13,860 60% 40% 8,316 5,544 Legal 23,695 60% 40% 14,217 9,478 Non Departmental 21,227 60% 40% 12,736 8,491 Public Works Administration 54,654 60% 40% 32,792 21,862

Total City Indirect Costs 187,131 112,279 74,852

Total Fire Budget 16,651,843 9,931,061 6,720,782

Program Revenues State Fire Pension Funds 512,568 60% 40% 307,541 205,027 Fire Inspections 166,291 100% 0% 166,291 - EMS Transport 776,443 0% 100% - 776,443

Total Program Revenues 1,455,302 473,832 981,470

Net Program Costs 15,196,541 9,457,229 5,739,312

City of Cooper City Fire Rescue Budget Total Allocated For Assessment, FY2026

Exhibit B

BSO Station 28 Organizational Chart For FY2025-26

District Fire Chief

Fire Prevention Officer

A Shift Battalion Chief

Quint 28 Capt., DE, FF/PM

Engine 28 LT, DE, FF/PM

Rescue 28 LT, 2

FF/PM

Rescue 228 LT, 2 FF/PM

B Shift Battalion Chief

Quint 28 Capt., DE, FF/PM

Engine 28 LT, DE, FF/PM

Rescue 28 LT, 2

FF/PM

Rescue 228 LT, 2 FF/PM

C Shift Battalion Chief

Quint 28 Capt., DE, FF/PM

Engine 28 LT, DE, FF/PM

Rescue 28 LT, 2

FF/PM

Rescue 228 LT, 2 FF/PM

Administrative Assistant

Exhibit C

Fire Rescue Call Categorization

NFIRS Property Use Description BCPA Fire Code

1 or 2 family dwelling R 24-hour care Nursing homes, 4 or more persons I Adult education center, college classroom Z Alcohol or substance abuse recovery center I Amusement center: indoor/outdoor C Athletic/health club C Bank C Bar or nightclub C Boarding/rooming house, residential hotels C Bowling establishment C Business office C Campsite with utilities C Church, mosque, synagogue, temple, chapel Y Clinic, clinic-type infirmary C Clinics, doctors offices, hemodialysis cntr, other C Communications center C Computer center C Construction site C Convenience store C Convention center, exhibition hall C Crops or orchard L Day care, in commercial property C Department or discount store C Dock, marina, pier, wharf C Doctor, dentist or oral surgeon office C Dump, sanitary landfill W Eating, drinking places, other C Educational, other C Electrical distribution W Elementary school, including kindergarten X Energy production plant, other W Fire station X Flammable liquid distribution, F.L. pipeline W Food and beverage sales, grocery store C Forest, timberland, woodland L Funeral parlor C Gas distribution, gas pipeline W General retail, other C Graded and cared-for plots of land L Health care, detention, & correction, other I High school/junior high school/middle school X Hospital - medical or psychiatric I Hotel/motel, commercial C Household goods, sales, repairs C Ind., utility, defense, agriculture, mining, other W Industrial plant yard - area W Laboratory or science laboratory C Livestock, poultry storage C Manufacturing, processing C Mental retardation/development disability facility I Mercantile, business, other C Mine, quarry W Motor vehicle or boat sales, services, repair C Movie theater C Multifamily dwelling R Museum X Office: veterinary or research C Oil or gas field W Open land or field L Outside material storage area W Personal service, including barber & beauty shops C Police station X Preschool C Professional supplies, services C Public or government, other X Recreational, hobby, home repair sales, pet store C Reformatory, juvenile detention center I Residential board and care I Residential or self-storage units W Restaurant or cafeteria C Sanitation utility W Schools, non-adult, other C Service station, gas station C Specialty shop C Stadium, arena Z Textile, wearing apparel sales C Utility or Distribution system, other W Vacant lot L Variable-use amusement, recreation places, other C Vehicle storage, other W Warehouse W Water utility W Yacht Club C