TC Packet 06-23-2026_____________________________________________________________________________________
MEETING AGENDAS AND PACKETS ARE FOUND AT: WWW.AVON.ORG
MEETING NOTICES ARE POSTED AT AVON TOWN HALL, AVON RECREATION CENTER, AVON ELEMENTARY AND AVON PUBLIC LIBRARY
INDIVIDUALS WITH DISABILITIES ARE ENCOURAGED TO PARTICIPATE IN ALL PUBLIC MEETINGS SPONSORED BY THE TOWN OF AVON. IF YOU REQUIRE A DISABILITY
ACCOMMODATION, PLEASE CONTACT THE TOWN CLERK, MIGUEL JAUREGUI CASANUEVA, AT 970-748-4001 OR MJAUREGUI@AVON.ORG WITH YOUR REQUEST.
REQUESTS SHOULD BE MADE AS SOON AS POSSIBLE BUT NO LATER THAN 72 HOURS BEFORE THE SCHEDULED PUBLIC EVENT.
AVON TOWN COUNCIL MEETING AGENDA
TUESDAY, June 23, 2026
MEETING BEGINS AT 5:00 PM
Hybrid meeting; in-person at Avon Town Hall, 100 Mikaela Way or
virtually through Zoom, Zoom registration is on the header at Avon.org
AVON TOWN COUNCIL PUBLIC MEETING BEGINS AT 5:00 PM
1. CALL TO ORDER AND ROLL CALL
2. APPROVAL OF AGENDA
3. DISCLOSURE OF ANY CONFLICTS OF INTEREST RELATED TO AGENDA ITEMS
4. PUBLIC COMMENT – COMMENTS ARE WELCOME ON ITEMS NOT LISTED ON THE
FOLLOWING AGENDA Public comments are limited to three (3) minutes. The speaker may be given
one (1) additional minute subject to Council approval.
5. CONSENT AGENDA
5.1. Approval of June 9, 2026 Regular Council Meeting Minutes (Town Clerk Miguel Jauregui
Casanueva)
5.2. ACTION: Appointments to the Avon Downtown Development Authority Board (Chief
Administrative Office Ineke de Jong)
6. BUSINESS ITEMS
6.1. PRESENTATION: Eagle Valley Community Foundation Updates (EVCF Director of
Development & Marketing Grace Anshutz and Development Officer Hillary Scanlan)
6.2. PRESENTATION: Energy Smart Colorado Updates and 2025 accomplishments (Walking
Mountains Sustainability Programs Director Nikki Maline)
6.3. ACTION: Swearing In & Badge Pinning of Detective Corey Baldwin and Sergeant Alan
Hernandez (Chief of Police Greg Daly)
6.4. PRESENTATION: Police Presentations & Awards (Chief of Police Greg Daly)
• Presentation of Avon Police Department 2025-2026 Awards
• Annual report presentation/PowerPoint and a presentation by the Avon Police
Criminal Investigation Bureau on Leveraging Technology to Bring Justice to our
Crime Victims.
6.5. ACTION: Approval of Axon Contract Renewal (Chief of Police Greg Daly)
6.6. PRESENTATION: Overview of DestiMetrics Reports & Graphs (Financial Analyst Chase
Simmons)
6.7. PRESENTATION: Colorado Energy Office Local Implementation, Mitigation, and Policy
Action (“IMPACT”) Accelerator Grant Introduction (Sustainability Manager Charlotte Lin)
6.8. ACTION: Acceptance of 2025 Annual Comprehensive Financial Report (Chief Financial Officer
Paul Redmond)
7. WRITTEN REPORTS
7.1. Planning & Zoning Commission June 8 Meeting Minutes (Development Coordinator Emily Block)
7.2. Monthly Financials (Senior Accountant Dean Stockdale)
7.3. Quarterly Sustainability Report (Sustainability Manager Charlotte Lin)
7.4. Updated Facial Recognition Accountability Report (Chief of Police Greg Daly)
_____________________________________________________________________________________
MEETING AGENDAS AND PACKETS ARE FOUND AT: WWW.AVON.ORG
MEETING NOTICES ARE POSTED AT AVON TOWN HALL, AVON RECREATION CENTER, AVON ELEMENTARY AND AVON PUBLIC LIBRARY
INDIVIDUALS WITH DISABILITIES ARE ENCOURAGED TO PARTICIPATE IN ALL PUBLIC MEETINGS SPONSORED BY THE TOWN OF AVON. IF YOU REQUIRE A DISABILITY
ACCOMMODATION, PLEASE CONTACT THE TOWN CLERK, MIGUEL JAUREGUI CASANUEVA, AT 970-748-4001 OR MJAUREGUI@AVON.ORG WITH YOUR REQUEST.
REQUESTS SHOULD BE MADE AS SOON AS POSSIBLE BUT NO LATER THAN 72 HOURS BEFORE THE SCHEDULED PUBLIC EVENT.
8. MAYOR AND COUNCIL COMMENTS & MEETING UPDATES
9. ADJOURN
Public Comments: Council agendas shall include a general item labeled “Public Comment” near the
beginning of all Council meetings. Members of the public who wish to provide comments to Council greater
than three minutes are encouraged to schedule time in advance on the agenda and to provide written
comments and other appropriate materials to the Council in advance of the Council meeting. The Mayor shall
permit public comments during any agenda item and may limit public comment to three minutes per individual,
which limitation may be waived or increased by a majority of the quorum present. The timer for public
comment shall begin promptly after the speaker states their name and place of residence. Article VIII. Public
Comments, Avon Town Council Simplified Rules of Order, Amended and Readopted by Resolution
No. 24-17.
AVON REGULAR MEETING MINUTES
TUESDAY JUNE 9, 2026
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1. CALL TO ORDER AND ROLL CALL
The meeting was held in a hybrid format, in person at Avon Town Hall and virtually via Zoom. Mayor Tamra
N. Underwood called the Regular Council Meeting of June 9, 2026, to order at 5:13 p.m. At roll call,
Councilors present in person were Chico Thuon, Ruth Stanley, Lindsay Hardy, Kevin Hyatt, Mayor Pro Tem
Richard Carroll, and Mayor Tamra N. Underwood. Councilor Gary Brooks was absent. Also present were
Town Manager Eric Heil, Deputy Town Manager Patty McKenny, Chief Administrative Officer Ineke de Jong,
Town Attorney Nina Williams, Town Clerk Miguel Jauregui Casanueva, Recreation Director Michael Labagh,
Financial Analyst Chase Simmons, Public Works Director Mike Jackson, Community Development Director
Matt Pielsticker, Planning Manager Jena Skinner, IT Administrator Andrew Bare, and Police Chief Greg
Daly.
2. APPROVAL OF AGENDA
Video Start Time: 00:13:40
Mayor Underwood opened consideration of the agenda, and during discussion requested that Business
Items 6.3 and 6.4 be removed to allow for additional work. Mayor Pro Tem Carroll then moved to approve
the agenda as amended, which was seconded by Councilor Hardy and passed unanimously, 6–0.
3. DISCLOSURE OF ANY CONFLICTS OF INTEREST RELATED TO AGENDA ITEMS
Video Start Time: 00:14:45
Mayor Underwood asked whether there were any conflicts of interest related to agenda items, and none
were disclosed.
4. PUBLIC COMMENT
Video Start Time: 00:14:55
Mayor Underwood explained the public comment process, noting that comments could be provided in
person, via Zoom, by telephone, or by email. Public comment was limited to items not listed on the agenda,
with a three‑minute time limit per speaker and an additional minute at Council’s discretion.
Justin Chesney, an Avon resident and Westin Riverfront employee, addressed Council in person and
expressed appreciation for the Town’s support of Mountain Pride’s Pride in the Park celebration during
Pride Month in June, which celebrates the culture, history, and civil rights achievements of the LGBTQ+
community. He noted that the Pride in the Park event is scheduled for Saturday, June 13, 2026, from 12:00
p.m. to 7:00 p.m. at Harry A. Nottingham Park and referenced a Pride Month proclamation issued by Eagle
County. He also recognized the Westin Riverfront’s commitment to hosting and supporting related Pride
events.
Tim McMahon, an Avon resident, addressed Council and questioned the Town’s approach to water usage
for Town-owned elements, expressing concern regarding potential circumvention of existing water
restrictions and whether such practices demonstrated leadership by example. He noted that the Town of
Vail is no longer washing its buses and requested that the Town of Avon consider a similar approach. He
also provided information that Eagle County Paramedics offers free Narcan kits in Edwards, noting that
availability may vary based on stock.
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Chris Miller, an Edwards resident, addressed Council and expressed concern regarding changing weather
patterns, severe drought conditions, and fire danger, and spoke in opposition to the use of fireworks. She
referenced a prior fireworks-related incident at the park in 2015 and noted that fireworks have caused fires
and that embers can travel significant distances from the launch area, creating ongoing risks and impacts
on local fire service personnel. She further emphasized the potential negative impacts on wildlife during a
drought-sensitive seasonal period. She stated that drone light shows are a safer alternative and requested
that the Town adopt a permanent policy banning fireworks in Avon.
Andie Noakes, an Eagle resident and candidate for Eagle County Assessor, addressed Council and
presented his candidacy.
Becky Close, an Eagle resident and candidate for Eagle County Clerk and Recorder, addressed Council
and presented her candidacy.
No additional public comment was received at that time, either in person or virtually.
5. CONSENT AGENDA
Video Start Time: 00:29:30
Mayor Underwood introduced the Consent Agenda, which included:
5.1. ACTION: Approval of May 26, 2026 Regular Council Meeting Minutes (Town Clerk Miguel Jauregui
Casanueva)
5.2. ACTION: Approval of Amendment to the Town Manager Employment Agreement (Mayor Tamra N.
Underwood)
Councilor Thuon moved to approve the Consent Agenda, as presented. Councilor Stanley seconded the
motion. The motion passed unanimously, 6-0.
6. BUSINESS ITEMS
6.1. PRESENTATION: Speak Up Reach Out (SURO Program and Events Director Laura Alvarez)
Video Start Time: 00:30:00
SURO Program and Events Director Laura Alvarez delivered a presentation related to Speak Up
Reach Out activities in the Valley. She introduced SpeakUp ReachOut, a community-based initiative
focused on reducing suicide in Eagle County through education, awareness, and connection. She
stated it emphasizes that open conversations about suicide can promote healing and reduce stigma,
while presenting local data showing suicide trends and highlighting that rates in Eagle County are
higher than the national average, particularly among middle-aged men and certain occupations. The
presentation also noted encouraging trends from youth surveys, indicating declines in self-harm,
depression, and suicidal ideation among students.
The presentation outlined a comprehensive prevention framework centered on partnerships, training,
and community engagement, including peer support groups, school programs, professional training,
and public events. It stressed the importance of compassionate, person-first language and practical
prevention strategies such as increasing access to mental health resources and reducing access to
lethal means, including firearm safety measures.
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She underscored that community involvement, education, and accessible support services are key
to preventing suicide and promoting mental well-being. Mayor Underwood highlighted the positive
news that suicides statistics are down in our community. As this was a presentation to Council, no
public comment was received.
6.2. ACTION: Development Plan Extension - Lot 3 (Mountain Vista) (Community Development Director
Matt Pielsticker)
Video Start Time: 00:41:25
Community Development Director Matt Pielsticker delivered a presentation related to the
Development Plan Extension - Lot 3 (Mountain Vista). The presentation outlined the status and
proposed extension of the Lot 3 Mountain Vista development project in Avon’s Town Core. It
summarized the project timeline, including Council approval of the major development plan in 2023,
execution of the development agreement in 2024, and subsequent minor plan updates and permit
submission in 2025. Council previously approved a short extension in March 2026, and the current
request sought additional time before the existing approvals expire.
The presentation also highlighted key modifications from the original approval, including a shift from
a 158-room hotel to a 111-unit condo-hotel with short-term rentals, slight adjustments to parking,
building coverage, landscaping, and architectural elements, while maintaining height limits. Director
Pielsticker concluded by presenting options for Council consideration and recommending approval
of a one-year extension through June 27, 2027, to allow the project to proceed under the updated
plan.
Brian Smith, Director of Development for Copford Capital Management, and Mike Warren, its
General Counsel, presented a request to extend the Lot 3 Mountain Vista development agreement
by 12 months due to delays caused by contractor availability, repricing, and permitting challenges.
They reviewed the project’s background and prior approvals, noting the evolution from an original
hotel concept to a mixed hotel/condo development with upgraded design, amenities, and branding,
and provided updates on ongoing progress, including near-complete permitting and coordination with
project partners. They explained that additional time is needed to complete contractor reselection,
finalize project pricing, secure financing, and commence construction, and formally requested an
extension to June 27, 2027 to allow the project to proceed while addressing issues with the originally
selected contractor, including identified inconsistencies and necessary repricing of the plans.
Mayor Pro Tem Carroll asked why the project shifted from a hotel-only model to a hotel/condo mix,
and the applicant explained that the revised approach allows the developer to retain additional units
while reducing overall capitalization requirements for the project. He also asked about the use of
stacked parking at the site, and the applicant stated that valet parking will be mandatory, while adding
the project exceeds minimum parking requirements, and stacked parking would not be utilized by
valet operators unless the lot reaches full capacity. He further inquired whether the developer was
confident in selecting a contractor in the next 12 months, and the applicant responded that they are
confident in doing so, while noting that the contractor will ultimately drive the construction start
timeline.
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Mayor Underwood asked whether a building permit had been issued, and the applicant responded
that it had not yet been pulled but was near completion, noting that most outstanding items relate to
contractor logistics rather than design. She also inquired why representatives from Stonebridge LLC
were not present, and Mike Warren explained that this was due to a corporate reorganization and
did not reflect any change in ownership. She expressed enthusiasm for the project’s interest in
utilizing the Town’s heat recovery system and asked Director Pielsticker to assist with the energy
offset program related to snowmelt, noting that the program remains under development and details
are still to be determined. She further inquired about the smaller connection behind Avon Town Hall
and asked about that feature, which was addressed by Planning Manager Jena Skinner.
Mayor Underwood opened the floor to public comment. No public comment was received at that
time, either in person or virtually.
Mayor Pro Tem Carroll thanked the presenters and wished them success in replacing the contractor,
and Councilors Thuon, Hardy, Stanley, and Hyatt likewise expressed appreciation for the
presentation, including the proposed use of the Town’s heat recovery system, and offered their
support, with Council collectively indicating consensus in favor of the requested extension. Mayor
Underwood also thanked the applicants, expressed support for the proposed active restaurant and
bar as a contributor to area vibrancy, and raised concerns regarding parking availability, noting the
need for the Town to accelerate development of additional parking given this project and the
upcoming Summit development.
Following deliberation, Councilor Stanley moved to approve the extension of the Lot 3 Mountain Vista
for one year, to June 27, 2027. Councilor Hardy seconded the motion. The motion passed
unanimously, 6–0.
6.3. ORDINANCE 26-06: First Reading Construction Noise Regulations (Community Development
Director Matt Pielsticker)
6.4. ACTION: Notice of Award for Avondale Apartments (Community Development Director Matt
Pielsticker)
6.5. ORDINANCE 26-09, First Reading Code Text Amendment for RETT Exemptions (Financial Analyst
Chase Simmons)
Video Start Time: 01:13:45
Financial Analyst Chase Simmons introduced the topic of Ordinance 26-09: First Reading Code Text
Amendment for RETT Exemptions, indicating the proposed Ordinance presents amendments to the
Town of Avon’s Real Estate Transfer Tax (RETT) primary residence exemption application process,
primarily to streamline administration and align with recent Council precedent. He indicated currently,
applications must be filed within four months of property transfer, with late submissions requiring
Council review; however, staff notes that Council has recently approved applications up to one year
after transfer. He added the proposed ordinance extends the application deadline from four to twelve
months and removes the “good cause” exception, thereby simplifying the process and reducing
administrative burden on both staff and Council and emphasized that the proposed changes are
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procedural in nature with no financial impact, while promoting efficiency and consistency within the
Municipal Code.
Mayor Underwood opened the floor to public comment, and no comments were received either in
person or virtually. Councilor Thuon then moved to approve first reading of Ordinance 26-09,
amending Chapter 3.12.070 regarding Real Property Transfer Tax exemption applications and
appeals, with second reading scheduled for July 28, 2026, which was seconded by Councilor
Stanley. The motion passed unanimously, 6–0.
6.6. WORK SESSION: Private Parking Regulations, discussion of new parking fine complaints and
direction on Private Parking Regulation options, including criminal penalties for fraudulent and
deceptive practices, additional regulations or prohibition of automated private parking management
systems, and referral of ballot question to the November 2026 election to impose tax on parking
fines, and additional regulations as deemed appropriate and necessary (Town Manager Eric Heil
and Town Attorney Nina Williams)
Video Start Time: 01:18:15
Town Manager Eric Heil introduced a work session on private parking regulations with Town Attorney
Nina Williams, explaining that it was prompted by recent complaints involving multiple commercial
properties, particularly concerns about fines being issued by mail without notice at the time of
violation. He noted that this practice reflects negatively on the Town of Avon and that, while the full
extent of reputational impact is difficult to quantify, it remains a significant concern.
Mayor Underwood expressed concern regarding private parking enforcement practices, noting that
property owners had previously agreed to provide free parking in good faith, yet current practices,
particularly delayed ticketing issued weeks or months after the violation, have negatively impacted
tenants and visitors. She questioned whether the proposed regulation referencing a “minimum time
frame” should instead be a maximum time frame, which Town Manager Heil clarified was the intent,
and emphasized her preference for violations to be addressed in real time rather than through
delayed enforcement. She wondered if this is a tortious interference.
Councilor Stanley asked whether the Town could regulate limits on excessive parking penalties, and
Town Attorney Nina Williams indicated that the proposed ordinance could address this through
business licensing requirements by establishing a maximum allowable fine and signage. She asked
if the system is automated, and was advised it is by Town Manager Heil.
Councilor Hyatt asked whether the Town could require that citations be postmarked rather than sent
within five days of the violation, citing concerns with postal reliability, and Town Manager Heil
confirmed that this could be explored. Mayor Underwood expressed concern that automated or
remote enforcement systems may be perceived as predatory, noting that members of the public may
not understand they are entering into a private parking agreement when using what appears to be
free parking, which can result in delayed $30 penalties, and stated her preference for on-site
enforcement through ticket kiosks or personnel. Councilor Hardy also raised concerns regarding the
collection and potential misuse of personal data required for parking registration.
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Mayor Underwood opened the floor to public comment. Brian Nolan, a local business owner and
restauranteur, addressed Council virtually and expressed strong concerns regarding private parking
enforcement, describing the current system as reflecting “the worst hospitality” the Town can offer.
He stated that the number of complaints heard by the Town likely represents only a fraction of those
affected, emphasized that the system is not working, and urged the Town to take action to correct
the issue. No additional public comment was received at that time, either in person or virtually.
Mayor Pro Tem Carroll thanked staff for promptly addressing the issue and summarized the history
of ongoing concerns with private parking enforcement, expressing frustration with the lack of follow-
through from property managers and the negative impacts on tenants and businesses. He
characterized the requirement to register or be fined for “free” parking as misleading, stating that free
parking should not require registration, and described the practice as, at a minimum, deceptive and
akin to a scam.
Councilor Stanley stated she is disappointed there is not more public participation on this topic.
Using mayoral discretion, Michelle Geringer, a Director of Property Management with Hoffman
Properties, provided public comment virtually after the close of the public comment period, noting
she participates in meetings when notified and had only learned of this work session the previous
day. She stated she was present primarily to listen and did not offer a definitive position but explained
that continued parking registration requirements are intended to maintain consistent user behavior
between winter and summer seasons, and expressed a willingness to work collaboratively with Town
Manager Heil to identify solutions. Mayor Pro Tem Carroll thanked her for participating and asked
whether she would be the appropriate point of contact for ongoing coordination, which she confirmed,
noting she is involved along with "5 Star" (Five Star Valet) and "PRRS" (Parking Revenue Recovery
Services) which operate the private parking and enforcement systems for Hoffmann Commercial
Real Estate in Avon; he also expressed concern based on prior experiences and inquired about
follow-up, to which she indicated that Town Manager Heil has her contact information. No additional
public comment was received.
As this was a work session, staff received feedback to continue their work as directed.
6.7. PUBLIC HEARING: ORDINANCE 26-04 Enacting Avon Municipal Code 5.14 – Private Parking Lot
Regulations on One Reading as Necessary for the Immediate Preservation of the Public Health and
Safety (Town Manager Eric Heil)
Video Start Time: 01:48:35
Town Manager Eric Heil delivered a presentation related to ORDINANCE 26-04 Enacting Avon
Municipal Code 5.14 – Private Parking Lot Regulations on One Reading as Necessary for the
Immediate Preservation of the Public Health and Safety. He introduced Ordinance 26-04, which
established new regulations under Avon Municipal Code Chapter 5.14 governing private parking lots
in response to concerns about signage, transparency, and enforcement practices. The presentation
illustrated existing conditions at locations such as Hoffman Properties and Avon Town Square,
highlighting inconsistent signage, registration requirements, and user confusion, and emphasized
the need for clearer standards. A key provision of the ordinance proposed that the maximum total
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rate, fee, or penalty for a single visit be clearly posted in a visible and numerical format, regardless
of how the charge is labeled, to ensure transparency for users. The presentation concluded with a
proposed motion to approve the ordinance on first and final reading as necessary to protect public
health and safety.
Mayor Underwood asked how many iterations of the ordinance had been brought forward for Council
consideration, and Town Clerk Jauregui Casanueva identified prior versions presented on December
9 and December 30, 2025, and January 9, April 7, 2026, and this evening, with Town Manager Heil
adding that the ordinance and underlying issues are not new.
Councilor Stanley asked about the timeline for the ordinance to take effect, and Town Manager Heil
explained that the standard effective date is 30 days after adoption, allowing sufficient time for
property owners to update signage to comply with the ordinance.
Mayor Underwood also asked when Community Development would provide guidance for compliant
signage, and Town Manager Heil indicated that the policies would be distributed directly to private
parking operators and posted on the Town’s website.
Mayor Underwood opened the public hearing to public comment, and Michelle Geringer, a property
manager with Hoffman Properties, provided comment virtually, stating that they had previously
requested additional time and an extension prior to adoption of the ordinance in order to review and
provide feedback on the proposed regulations. She noted the presence of multiple past iterations of
signage standards and requested clearer direction, indicating that there had not appeared to be
consistent Council consensus historically. Mayor Underwood responded that additional clarity would
be provided following Council discussion, and no further public comment was received at that time,
either in person or virtually.
Town Attorney Nina Williams noted that a prior version of the ordinance had last been discussed in
April and was placed on hold until August based on a good faith understanding that enforcement
would be discontinued, while Town Manager Heil advised that staff would provide private parking
operators with draft signage standards by the end of the week to facilitate compliance. He further
emphasized that a primary focus of the ordinance is to establish a maximum timeframe for issuing
citations by mail, addressing concerns about delayed enforcement, which has been identified as a
key issue negatively affecting businesses and visitors.
Mayor Underwood clarified that the primary concern raised in complaints relates to what she
described as deceptive and misleading enforcement practices, particularly the imposition of fines for
failure to register. She noted that while base penalties may be approximately $30, additional charges
can increase totals significantly, and emphasized that the issue is not the ability to charge for parking
after a certain period, but rather the perception of predatory practices that are negatively impacting
visitors, businesses, and the Town’s reputation.
Mayor Underwood read into the record a couple of corrections to the proposed ordinance, directing
Town Attorney Nina Williams to incorporate the revisions into the final adopted version, including
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clarifying language in Section 5.14.060(c) to end with “, officers and managers,” and adding a second
sentence to Section 5.14.080(b)(6) as follows: “This includes any total amount charged to a customer
or individual, whether such dollar amount is called a rate, charge, cost, fee, penalty, fine,
assessment, failure to register penalty, or the like."
Councilor Thuon stated that the issue has negatively impacted the Town’s image, while Councilor
Hyatt noted that paid parking systems were originally implemented to prevent skier parking from
displacing customers at local businesses, but expressed concern that the current practices have
gone too far and are no longer serving their intended purpose.
Following deliberation, Mayor Pro Tem Carroll moved to approve Ordinance 26-04 Enacting Avon
Municipal Code 5.14 – Private Parking Lot Regulations on One Reading as Necessary for the
Immediate Preservation of the Public Health and Safety, including the following clarifying language
in Section 5.14.060(c) to end with “, officers and managers,” and adding a second sentence to
Section 5.14.080(b)(6) as follows: “This includes any total amount charged to a customer or
individual, whether such dollar amount is called a rate, charge, cost, fee, penalty, fine, assessment,
failure to register penalty, or the like.". Councilor Stanley seconded the motion. The motion passed
unanimously, 6–0.
7. WRITTEN REPORTS
7.1. May 21 Draft CASE Committee Meeting Minutes (Special Events Coordinator Emily Dennis)
7.2. June 1 Draft DDA Board Meeting Minutes (Financial Analyst Chase Simmons)
7.3. Sustainability Fair Event Debrief (Special Events Coordinator Emily Dennis)
7.4. State Primary Elections Update (Eagle County Clerk & Recorder Becky Close)
7.5. Review of All-Electric Public Works Garage Utility Bills (Public Works Director Mike Jackson)
8. MAYOR AND COUNCIL COMMENTS & MEETING UPDATES
Video Start Time: 02:17:55
Mayor Pro Tem Carroll thanked Becky Close for her update, noting it was helpful, and thanked Public
Works Director Mike Jackson for Item 7.5. He requested that staff continue to monitor the program as the
Town approaches the next winter season and encouraged promotion of its success, particularly highlighting
the reduction in utility costs at the Public Works garage.
Mayor Pro Tem Carroll noted that the CORE Transit meeting would take place the following day and shared
that he attended a recent Mayors and Managers meeting on behalf of Mayor Underwood. He reported that
discussions included emergency preparedness and highlighted a regional reduction in water usage
attributable to Eagle River Water & Sanitation District, including decreases in higher-tier usage levels, and
commended staff for their efforts in promoting conservation.
Mayor Underwood requested an update on the Town’s use of fescue hybrid grass, noting its reduced water
demands and asking about the initial establishment period and whether it had been completed. Public
Works Director Mike Jackson responded that newly installed turf required irrigation for approximately two
to three weeks during the establishment phase, and that irrigation has since been reduced to once per
week across most landscaped areas, with more frequent watering maintained only in high-traffic areas
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such as the upper and lower fields and the park.
Councilor Hardy noted that flows at the headwaters of the Colorado River were significantly below typical
peak levels, dropping from approximately 2,000 cubic feet per second to 200 cubic feet per second, and
expressed concern about the resulting environmental impacts, including algae blooms and stress on fish
populations during the summer months. She also announced that Pride in the Park would be held in Avon
on June 13, highlighted planned activities, and shared her support for the LGBTQ+ community, including
for immigrants, reading a prepared statement into the record and expressing pride in the Town’s
commitment to inclusion before closing her remarks by wishing everyone a happy Pride.
Councilor Stanley invited the public to attend AvonLIVE! and SunsetLIVE!, noting that AvonLIVE! takes
place weekly on Wednesday evenings through August, and SunsetLIVE! occurs every Sunday through
September.
Mayor Underwood invited the public to attend the EagleBend Pocket Park ribbon cutting ceremony,
scheduled for Tuesday, June 16, 2026, at 5:30 p.m. at the park site.
9. EXECUTIVE SESSION
Video Start Time: 02:34:15
Mayor Underwood requested a motion from her fellow councilors to proceed into Executive Session. Mayor
Pro Tem Carroll motioned to retire into Executive Session for the purpose of receiving legal advice on
specific legal questions pursuant to C.R.S. § 24-6-402(4)(b), regarding the East Park Restroom project
(Town Attorney Nina Williams).
Councilor Stanley seconded the motion. The motion carried unanimously, 6-0. Councilor Brooks was
absent. The time was 07:35 p.m. The Executive Session commenced at 07:44 p.m. At the roll call, all
members of Council were present as indicated above with Councilor Hardy joining one minute later at 07:45
p.m. Also present were Town Manager Eric Heil, Deputy Town Manager Patty McKenny, Chief
Administrative Officer Ineke de Jong, and Town Attorney Nina Williams. The Executive Session adjourned
at 07:54 p.m.
10. ADJOURN
There being no further business before Council, Mayor Underwood moved to adjourn the regular
meeting. The time was 07:54 p.m.
These minutes are a summary of the proceedings of the meeting and are not intended to be comprehensive or to include each
statement, identify each speaker, or reflect the proceedings with complete accuracy. The most accurate record of the meeting is
the audio recording maintained in the Town Clerk’s Office and the video recording available for a limited time at High Five Media
at www.highfivemedia.org.
[SIGNATURE PAGE FOLLOWS]
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RESPECTFULLY SUBMITTED:
________________________________
Miguel Jauregui Casanueva, Town Clerk
APPROVED:
Mayor Underwood ___________________________________
970.748.4013 idejong@avon.org
TO: Honorable Mayor Underwood and Council Members FROM: Ineke de Jong, Chief Administrative Officer
RE: Appointments to the Avon Downtown Development
Authority (DDA) Board
DATE: June 12, 2025
SUMMARY: The Avon Downtown Development Authority (“DDA”) has two (2) immediate open seats to fill
out of the five (5) to eleven (11) required for this board. Staff posted a notice of Vacancies on the Board of
Directors for the Avon DDA on June 2 with an application deadline of June 16. The two current members
who have expiring terms both wish to continue on this board and are seeking reappointment.
ELIGIBILITY: Rules for the formation of the Board of Directors of the Avon DDA include:
1. Its composition will include at least one (1) Councilor; and up to a maximum of ten (10) Directors
but cannot be less than five (5) Directors. CO Rev Stat § 31-25-805(1)
2. To be eligible, Directors must reside, be a business lessee, or own real property in the Avon
DDA. CO Rev Stat § 31-25-806(1), provided that a majority of Directors must own or reside
within the Avon DDA boundaries. CO Rev Stat § 31-25-805(1)
BOARD COMPOSITION: Provided in the table below is a summary of the current board members along
with their eligibility.
*The letters of interest and resumes were submitted and are enclosed in Attachments A & B.
Board Member Term Expires DDA Eligibility Status
Chico Thuon December 2026 Council Member Council appointment in
January 2027
Wayne Hanson June 30, 2027 Landowner Up for renewal 2027
Matthew Fitzgerald June 30, 2027 Lessee Up for renewal 2027
Chris Neuswanger June 30, 2027 Landowner Up for renewal 2027
Brandt Marott June 30, 2027 Lessee Up for renewal 2027
Marcus Lindholm June 30, 2028 Landowner Up for renewal 2028
Rob Tartre June 30, 2028 Landowner Up for renewal 2028
Tony Emrick June 30, 2029 Landowner Up for renewal 2029
Gregg Cooper June 30, 2029 Landowner Up for renewal 2029
Lisa Mattis* June 30, 2026 Lessee Seeking reappointment
Scott Tarbet* June 30, 2026 Landowner Seeking reappointment
970.748.4013 idejong@avon.org
RECOMMENDATION: I recommend that Council reappoint the existing members for another four (4)
years. Please note that three applications were received – Lisa Mattis, Scott Tarbet and one person that
lives outside the Town and DDA boundary.
PROPOSED MOTION: “I move to reappoint Lisa Mattis and Scott Tarbet for positions on the Avon DDA
Board of Directors, for terms expiring on June 30, 2030.”
Thank you, Ineke
ATTACHMENT A Application Materials Lisa Mattis
ATTACHMENT B Application Materials Scott Tarbet
Avon Town Clerk
Avon, Colorado
LISA MATTIS
@gmail.com
Lisa Mattis Linked In
Mobile:
June 1, 2026
Dear Council Members,
I write to express my strong desire to be re-elected to the Avon Downtown
Development Authority Board.
A 10-year member of the Avon community, I lead Can Do MS, a mission-focused organization
located in Avon. I also live in the Riverfront complex, at Riverfront Lodge.
At this crucial time for our community, I would welcome the opportunity to help lead and
support the development of community housing along with core infrastructure in the
Sun Road project. I believe that my collaborative, enterprising approach to leadership that’s
based in service to others and character is a good fit for this important work to envision and
build our community.
What a phenomenal opportunity to DO GOOD in Avon over these next several years.
I would be honored to be considered, once again, as a candidate and to be of service to our
residents, businesses, and community.
Warmly,
Lisa Mattis
ATTACHMENT A
LISA MATTIS
Momentum Leadership Organizational Transformation
@gmail.com / LinkedIn.com Avon, Colorado
SKILLS
• Collaborative Leadership
• Partnerships & Relationships
• Stability in Cultural Transformation
• Revenue & Fundraising
• Strategic Budget Management
• High Performing Boards
• Experiential Education Process
• Scholarships
SUMMARY
Galvanizing change over 25 years, I lead
mission-based growth focusing on team
strength, technology, and stakeholder
engagement. I am known for creating big
momentum, effective change management,
and on-target budgets.
PROFESSIONAL EXPERIENCE
President & CEO 2016-Present
Can Do Multiple Sclerosis Vail, CO
• Increased mission impact 16X to 250K
and doubled revenue to $3.1M.
• Led team of 18 through culture change
using product evolution and capacity
building intiatives.
• Re-engineered organizational technology
to integrate modern platform, increased
market reach and data, and reduced
fixed costs by 30%.
Principal 2014-2016
Catalyst Philanthropy Denver, CO
• Acted as Interim CEO/Executive Director,
strategic planning, and board
development consultant.
• Transformed organizations, leadership,
teams, and development capacity to
create change and improve mission
impact.
• Clients: Can Do Multiple Sclerosis, Food
Bank of the Rockies, Foundation for
Colorado Community Colleges, and
The Joshua School.
STRENGTHS
Leadership. Put the ‘learner’ at the
center, drove vision, stakeholder
engagement, and growth that flipped
culture and budget, and re-energized
the organization.
Revenue Generation & Market Reach.
Doubled fundraising to $3.1M and
created strategic partnerships that
increased reach 16X.
Team Coaching & Growth.
Strengthened board and staff
expertise by leveraging mission-critical
moments as growth opportunities.
EDUCATION
MPA, Nonprofit Management & Policy,
Columbia University, NY
BA, Business & Marketing,
Fordham University, NY
Leadership Development,
Center for Creative Leadership, CO
LISA MATTIS
Momentum Leadership Organizational Transformation
@gmail.com / LinkedIn.com Avon, Colorado
PROFESSIONAL EXPERIENCE - Continued
Executive Director 2010-2014
Big City Mountaineers Golden, CO
• Revitalized the organization, built
capacity, and directed a significant
growth plan. Strengthened fundraising
and budgets, built the board and local
leadership structures, and bolstered
staffing and culture.
• Realized 100% student and revenue
growth, 1,000+ students and $1.5M
fundraised support. Increased
operational efficiency, systems,
delivery model benchmarking, and
number of markets across the country.
National Director 2001-2010
Outward Bound USA Garrison, NY
• Leader and catalyst for change in a
nationwide consolidation effort across
three positions, including individual
giving, alumni relations, and
scholarships.
• Generated $6M in peer-to-peer giving,
directed 1M+ alumni community, built
$5M/2,500 student scholarship
program with endowments of $16M.
• Coached eight regional advisory
boards and staff teams to increase
fundraising and stakeholder
engagement.
• Directed scholarship strategic
planning, policy, portfolio, committee
management, and donor relations.
• Led strategic partnerships initiatives
and managed brand review process.
RADIO COMMUNICATIONS CAREER
Radio Professional 1991-1996
Major Markets
• ‘New Rock’ stations market launch
specialist, including Chicago, Atlanta,
Milwaukee, and Norfolk stations.
• On-air talent in each market.
• Developed communications plans,
creative promotions programs, on-air
presentation, and content to generate
revenue quickly.
• Acted as director for music, research,
promotions, and production positions.
Achieved goal of #1 station 18-24 age
demographic in 13 weeks in
Milwaukee and Norfolk.
AFFILIATIONS / THOUGHT LEADERSHIP
Professional Ski Instructors of America
Member 2000-Present
Vail Ski School Instructor 2010-Present
Hunter Ski School Instructor 2004-2010
PSIA/AASI Education Foundation
Committee Chair 2018-Present
Colorado Mountain College Advisory
Committee 2016-Present
Avon, CO Culture Arts & Special Events
Chair 2016-2023
Colorado Fourteeners Initiative
Board of Directors 2011-2016
PASSIONS
Skiing, gravel biking, and my favorite
band, Roger Clyne & the Peacemakers
1776 Peachtree St, Suite #720S, Atlanta, GA 30309 / Mailing: 575 Pharr Rd #550634, Atlanta, GA 30355
ATTACHMENT B
June 2, 2026
Ineke de Jong
idejong@avon.org
Re: Avon Downtown Development Authority Board of Directors
Dear Ineke,
I welcome the opportunity to re-join the Avon DDA Board. Having served on the DDA Board since 2023 has been a privilege
and something I would like to continue to do. My partners and I have owned and operated the commercial portion of The
Seasons at Avon since December of 2021 and have worked tirelessly to upgrade the asset, tenant mix and operations ever since.
Having grown up in Aspen, I understand the importance of thoughtful planning and development. Further, we have commercial
interests in other markets throughout Western Colorado giving us a unique approach and set of experiences. Some highlights
on my resume and experience:
-Born and raised in Aspen, CO
-Founding Principal of Gibson Avenue Capital (www.gibsonavecapital.com)
-18 years of commercial real estate investment experience across $2B+ of assets
-Deep knowledge of real estate and development in Western Colorado with holdings in Basalt, New Castle, Snowmass,
and Pagosa Springs.
I look forward to continuing serving Avon and the DDA and hope I can help in any way possible.
Thank you,
Scott Tarbet
1776 Peachtree St, Suite #720S, Atlanta, GA 30309 / Mailing: 575 Pharr Rd #550634, Atlanta, GA 30355
‘Resume’
Scott Tarbet is the Founder and Managing Partner of Gibson Avenue Capital.
Prior to founding the firm in December 2017, Scott spent 11 years at a middle market private equity firm, Argonne Capital
Group / RCG Ventures. Scott served as SVP and Director of Acquisitions at RCG / ACG, where he was responsible for
identifying, sourcing, and ultimately acquiring value-add single and multi-tenant opportunities. In addition to acquiring assets,
Scott was responsible for the sale/leaseback, disposition, and lease management of ACG’s single-tenant operating portfolio with
the primary task of maximizing real estate value by leveraging ACG’s ownership of various businesses.
Gibson Avenue Capital has completed ~$2.3B in transactions across retail, office, manufactured housing, land, and net lease
since 2017. Between RCG / ACG and Gibson, Scott has transacted on over $3B across 130 deals.
Scott graduated from the University of Georgia with a major in Finance and a minor in Spanish. He lives in Atlanta with his
daughters, Poppy, Georgie and son, Rowan.
970-748-4013 idejong@avon.org
TO: Honorable Mayor Underwood and Council members FROM: Ineke de Jong, Chief Administrative Officer
RE: Energy Smart Colorado Updates
DATE: June 19, 2026
SUMMARY: Council approved $40,000 in funding for the Energy Smart Colorado program at Walking
Mountains Science Center in 2023, 2024, 2025 and 2026. This funding directly supports Avon's energy
efficiency and electrification initiatives, including energy coaching, home energy assessments, and rebates
for businesses and homes.
Nikki Maline, Sustainability Programs Director at Walking Mountains, will attend the upcoming Council
meeting to provide an update on Energy Smart Colorado’s impact in 2025 (ATTACHMENT A) and deliver
an annual presentation with updates (ATTACHMENT B).
This presentation is for informational purposes only; no action is required by the Council.
Thank you, Ineke
ATTACHMENT A: 2025 Annual Report / Final Impact Report
ATTACHMENT B: June 2026 Presentation of the Town of Avon Energy Rebates
2025 Town of Avon Community Energy Efficiency Program FINAL REPORT – page 1 updated 6/16/2026
2025 Final Report for the TOWN OF AVON
Community Energy Efficiency Program
1/1/2025 through 12/31/2025
CONTACT INFORMATION
Walking Mountains Contact: Nikki Maline, Energy Programs Director
P.O. Box 9469, Avon, CO 81620 Email: nikkim@walkingmountains.org
Office Phone: 970-328-8777 Website: www.walkingmountains.org/energy
ORGANIZATION PROFILE
The mission of Walking Mountains is to “awaken a sense of wonder and inspire environmental stewardship and
sustainability through natural science education”. Walking Mountains is a community-based nonprofit 501c3
organization in Avon, Colorado that educates residents and visitors while helping businesses, individuals and local
governments become more environmentally sustainable. Walking Mountains Sustainability Department’s objective is to
act as an agent of change to achieve local climate action goals and improve the social, economic, and environmental
resilience of the Eagle County community. We serve as a resource and education hub to inspire action from local to
global. Through this objective our staff implement multiple strategies to educate, outreach, and provide opportunities
for action. Sustainability staff work across various sectors including energy & buildings, climate action, sustainable
business, and waste diversion and reduction while using a lens of equity.
The Energy Smart Colorado (ESC) program at Walking Mountains provides energy coaching, comprehensive
home energy assessments (highly discounted), and rebates to businesses and homes. Through ReEnergize
Eagle County a free assessment and free home improvements are available to local working households
(and retirees), homeowners and renters, with a max 150% Area Median Income (AMI).
SUMMARY OF 2025 PROGRAM, PARTNERSHIP, AND PURPOSE
The purpose of the partnership between the Town of Avon and Walking Mountains is to create a system of incentives
that are specific and targeted for the Town of Avon community in order to help locals decrease their energy burden and
make living environments safer and healthier. Through participation in the Energy Smart Colorado program, homes &
business are provided education and recommendations after an in person visit, and incentives for making recommended
upgrades. In additional to a reduced energy burden and a healthier living environment, homes and buildings that invest
in improvements rebated through the Energy Smart Colorado program for Energy Efficiency, Renewable Energy, and
Building Electrification significantly help our community reach our local climate action plan goal of an overall 50%
reduction of greenhouse gas emissions by 2030 (from a 2014 baseline). The Town of Avon has implemented an action-
based, town specific, Climate Action Plan schedule based on this goal. And, Avon is a key partner, involved in the local
Climate Action Collaborative Board and Working Groups. By partnering with Walking Mountains, the Town of Avon is
able to implement a program that is accessible, available, and affordable to all homes & business.
In 2016 the Town of Avon approved the adoption of the Exterior Energy Offset Program (EEOP), which brings funds in
from those implementing outdoor energy use without on-site offsets. The intended use of these funds is for energy
improvements within the Avon. These funds can be used to offer energy efficiency incentives to residents and partner
ATTACHMENT A
2025 Town of Avon Community Energy Efficiency Program FINAL REPORT – page 2 updated 6/16/2026
with Walking Mountains to administer these rebates. This partnership between Walking Mountains and the Town of
Avon specifically focuses on community energy use (in homes and businesses) within the Town of Avon.
Through this partnership in 2025, an accessible community energy efficiency program was available for Town of Avon
residents, facilitated by Walking Mountains, a known local resource for learning about energy in homes & buildings.
Households and Businesses in the Town of Avon accessed:
A qualified contractor network for Energy Assessments and Improvements
Low-cost comprehensive home energy assessments
Rebates for home and business energy improvements
Energy Coaching and information on stackable incentives available
Energy efficiency & electrification education
Direct bi-lingual outreach to households that need the most help
BUDGET & GOALS
The top five (5) lines are flow-through funds, and estimated amounts, in order to respond to varying community
interest there can be flexibility between these lines. Assessments & Rebates are limited to the amount of total funds
available at any given time. Walking Mountains will notify the Town of Avon if we get close to running out of funds for
these incentives, at which time the Town of Avon can choose to contribute more funding, or end the special incentives for
the remainder of the year. If annual ESC funds are depleted, flow-through funds remaining above may be used to pay
any full ESC rebates still needing fulfilled, for Town of Avon residents.
Incentive/Hard Cost Details Budget Estimated Annual
MtCO2e reduced
Home Energy Assessments Goal of thirty (30) (assume $62/home, details listed above) $1,860 2
$300 Rebates Goal of twelve+ (12+) $300 rebates (listed above) $3,640 7
$500 Rebates Goal of thirteen (13) $500 rebates (listed above) $6,500 25
$1,000 Rebates Goal of eight (8) $1,000 rebates (listed above) $8,000 25
ReEnergize Eagle County Help (2) ReEnergize homes in the Town of Avon to maximize the
upgrades completed & homes reached $10,000 7
Marketing & Outreach
Hard costs for marketing, outreach and communication in
order to increase participation
(includes marketing staff time and hard costs of ads & print)
$2,000 n/a
Program Administration
Hard costs for program management, staffing, on-going
energy coaching and contractor referrals
includes energy coaching for homeowners and businesses,
program management, contractor referrals, and communications:
2 hours avg. for each assessment x 30 assessments = 60;
2.5 hours avg. for each rebate x 33 rebates = 82.50;
142.5 hours x $60/hour = $8,550
$8,000
(max) n/a
Town of Avon Specific Incentives: $40,000 66 MtCO2e
estimated
2025 Town of Avon Community Energy Efficiency Program FINAL REPORT – page 3 updated 6/16/2026
Incentive Details:
Town of Avon – 2025 Community Specific Incentives, for homes and businesses/buildings, and town employees:
Home Energy Assessments –
o $50 Flat Fee for homes up to 3,000 sq. ft. to homeowner at time of assessment. TOA covers 80% of the
charges (capped at $400) for additional square footage above $50 flat fee;
o $25 Flat Fee for Community Priority homes up to 3,000 sq. ft. to homeowner at time of assessment.
TOA covers 80% of the charges (capped at $400) for additional square footage above $25 flat fee.
deed restricted, childcare staff, first responders, local government employees, non-profit employees, teacher/school
employee, veteran/active military, or max 150% AMI);
o April Net Zero Building Expo Event Enrollment-FREE to homeowner in Town of Avon (TOA to pay full
cost IF homeowner attends this event and signs up at the event)
Weatherization BONUS Rebate - up to $500 for completing an air sealing and/or insulation upgrade
Heat Pump BONUS Rebate - up to $500 for installing a ducted or mini-split heat pump, heat pump water heater,
and/or heat pump dryer
Induction Range (gas to electric) BONUS Rebate - up to $500 for installing an electric induction range/stove,
must convert gas range to electric induction
Electric Fireplace BONUS Rebate - up to $300 for installing an electric fireplace, must eliminate an existing gas
fireplace, must cap gas line at appliance
E-lawn Care Rebate - up to $300 for new battery or corded electric equipment, including: electric mowers (push
or riding), electric snow blowers, electric chainsaws, electric trimmers, electric pruners, electric leaf blowers, or
electric power washers (no energy assessment required for e-lawn care rebate)
Electric Vehicle Purchase Rebate - up to $1,000 for the purchase or lease of a new or used Electric Vehicle or
Plug-in EV, must provide registration and proof of purchase/invoice
EV Charger Installation for Multifamily Buildings Rebate - up to $1,000 for installing an EV Charger in a
common space for a multifamily building, must be a 2-port charger, level II or III, available to all occupants of the
building
Battery Storage (home/building) Rebate - up to $1,000 for installing storage that is grid-connected, must enroll
in Holy Cross Energy’s Time of Use rate OR Power+ FLEX specifically (Power+ not eligible for a rebate); can be
stand-alone batteries (on-site Solar PV is not required)
Solar PV Rebate - up to $1,000 for on-site, grid-tied Solar PV, existing buildings only (home or business)
ReEnergize Eagle County (max 150% AMI) - up to $5,000 per home to maximize work that can be done in
homes within the Town of Avon, at no cost to the resident
Above incentives may be stacked with regular Energy Smart CO rebate, ReEnergize incentives, utility rebates, and potential state
incentives. The above will not exceed 75% of the project cost when all incentives are combined (with the exception of ReEnergize
Eagle County homes who may have up to 100% of costs covered). Bonus rebates must meet/exceed requirements of the regular ESC
rebate program.
2025 FINAL IMPACT DETAILS (NEXT PAGE)
2025 Town of Avon Community Energy Efficiency Program FINAL REPORT – page 4 updated 6/16/2026
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Sustainability
Programs -
Energy & Buildings
ATTACHMENT B
To awaken a sense of wonder
and inspire environmental
stewardship and sustainability
through natural science
education.
Our Mission
Our mission is more relevant
today than ever before.
OUR MISSION
Total Lives Reached Last Year
418,408
Program Areas
Youth & School
Programs
Community
Programs
Sustainability
Programs
●Avon Tang Campus
●Nature Discovery Center, Vail
●Vail Nature Center, Ford Park
●Precourt Family Sweetwater
Campus, Western Eagle
County
People Reached Last Year
373,000+
Sustainability Programs
Home Energy Assessments
and Business Walkthroughs
222
Pounds of Waste Diverted
66,000+
Climate Action • Energy Efficiency & Assistance • Recycling & Waste
Diversion • Sustainable Destinations & Tourism • Sustainable Business
Our Goal: To Reduce
Greenhouse Gas Emissions
in Eagle County 50% by 2030
and 100% by 2050.
Climate Action Collaborative
A collaboration comprised of local
governments, businesses, schools,
special districts and nonprofits
tasked to implement the
recommendations of the Climate
Action Plan for the Eagle County
Community.
walkingmountains.org/energy
Energy Team
970-328-8777
energy@walkingmountains.org
Mady Ponce
Bi-lingual Outreach
Coordinator
Cat Moloney
Sustainable Business
Coordinator
Nikki Maline
Program Director
Courtney Bryan
Residential Energy
Coordinator
Hannah Remke
Communications &
Outreach Coordinator
Energy & Buildings
●Available to all Eagle County household / business
●Energy Smart Colorado -no income limits
●ReEnergize Eagle County -max 150% AMI
●Comprehensive home energy assessments
●Free energy coaching
●Local qualified contractor list
●Rebates, and information about all stackable
incentives available
●Sustainable Business Support
●Radon awareness
Energy Team
walkingmountains.org/energy
How We Can Help
Take these steps for a more Comfortable & Energy Efficient home or building!
Step 1:Information
Get an Energy Visit to determine areas of improvement and gather data
Step 2:Workforce
Use our local preferred Contractor List to complete upgrades while receiving free
energy coaching from a local Energy Smart Colorado professional
Step 3:Incentives
Obtain Energy Smart Colorado and local town rebates from Walking Mountains;
learn about local utility rebates & potential tax incentives available from your
energy coach
www.walkingmountains.org/energy
2026 ESC Home Energy Assessments
Required for all Walking Mountains rebates (except e-lawn care)
●$100 anywhere in Eagle County -up to 3,000 sq. ft.
●Over 3,000 sq. ft.
○$0.05/sq. ft. 3,001 to 6,000 sq. ft.
○$0.10/sq. ft. 6,001+ sq. ft.
●$50 flat cost -within Town of Vail, Town of Minturn, Edwards Metro, Town of Eagle
●$50 flat cost (up to 3,000 sq. ft.)-Town of Avon (additional sq. ft. cost split with household)
●$25 flat cost -Community Priority
*Community Priority homes can get a $25 home energy assessment: deed restricted home,
childcare staff, first responder/ski patrol, local government employee, non-profit employee, teacher/
school district employee, veteran/ active military, or have a max household income of 150% AMI (Area
Median Income).
www.walkingmountains.org/energy
Energy Team
Energy Smart Colorado Rebates
Rebates max at 25% of project cost
●Air Sealing & Insulation
●Cold Climate Heat Pumps & Heat Pump Water
Heaters
●Induction Cooktops
●Smart Electric Controls
●Solar PV & Battery Storage
●Radon Mitigation
●Commercial Refrigeration & LEDs
●and More
walkingmountains.org/rebates
Energy Team
walkingmountains.org/ReEnergize
ReEnergize Eagle County
Max household income 150% AMI (Area Median Income)
●Full time Eagle County household
●Free energy visit & energy coaching
●Free critical home energy improvements
●Household income must qualify
Town Rebates
Location Specific
●E-Lawn Care
●Electric Fireplace
●Duct Sealing -Vail Only
●Electric Vehicles
●EV Charging
●Battery Storage
●Window/Door
replacement
www.walkingmountains.org/rebates
●Building Envelope
BONUS
●Induction Range
BONUS
●Automation BONUS
●Community Priority
Home BONUS
●Heat Pump BONUS
Vail, Minturn, Avon, Eagle, Edwards Metro:
household must qualify as IQ on this
website & choose a contractor listed &
approved by the state:
https://energyoffice.colorado.gov/ho
me-energy-rebates
Taking applications through 8-1-26
only… limited funds! Projects must be
pre-approved through the contractor
STATE Rebates -Offered through Contractor
Incentives 2025
www.walkingmountains.org/energy
Incentives 2026
Incentives 2026
Incentives 2026
www.walkingmountains.org/energy
Avon Trained
Analysts
●Certifications & Trainings
●Home Energy Assessments = 14
(6 in Town of Avon)
●More assessments =
more comfortable &
efficient
●Positive feedback from active
analysts
2026 Marketing Efforts
●Walking Mountains Marketing Tool Kit
●Posters Distributed in Avon
●Social Media Posts
●Newsletters
●Avon Sustainability Fair
●Vail Daily Advertising
●Neighborhood visits with MIRA
●Targeted Emails to Avon Residents
●Town of Avon Bus Ad
●Avon Kiosk Poster
2026 Marketing Efforts
Historically
●Town support for Community Energy Efficiency started in 2018
○Home Energy Assessments (8.5 years):
■164 home energy assessments completed
■20 completed on average/year
■Above average last 3 years: 2023-31,2024-33,2025-27
○Town Specific Rebates (started in 2022; 4.5 years):
■89 town specific rebates provided = $75,282
■On track in 2026 to meet or exceed 25 for the year,
which has been the max/year
●More rebate funds put out into the community = more projects & bigger
projects (more impactful)
Eye on the Future
www.walkingmountains.org/energy
●State Rebates going away!
●Business Rebates are unknown in the
future.
●More rebate funds = more impactful
projects (heat pumps & commercial
upgrades).
●What are other mountain towns
doing?
Mady Ponce
Bi-lingual Outreach
Coordinator
Cat Moloney
Sustainable Business
Coordinator
Nikki Maline
Program Director
Courtney Bryan
Residential Energy
Coordinator
Hannah Remke
Communications &
Outreach Coordinator
walkingmountains.org/energy
Energy Team
970-328-8777
energy@walkingmountains.org
(970) 748-4040 gdaly@avon.org
TO: Honorable Mayor Underwood and Avon Town Council members
FROM: Chief Greg Daly
RE: Swearing in and Badge Pinning Ceremony for Sergeant Hernandez and Detective
Baldwin
DATE: June 23, 2026
Swearing In and Badge Pinning Ceremony
This evening, we will honor Sergeant Hernandez, and Detective Baldwin as they formally take their oaths of
office and receive their sergeant, detective and police officer badges. We are pleased to share this special
moment with them, their families, and the community.
Sergeant Alan Hernandez began his journey with the Avon Police Department as an intern while attending
Battle Mountain High School. He went on to earn his bachelor’s degree in criminal justice from Colorado
Mesa University, graduated from the police academy, and was sworn in as a police officer in December
2018. In 2021, Alan was selected to serve as a detective in the Criminal Investigations Bureau, where he
demonstrated strong investigative skills and professionalism. He recently his master’s degree in social
work—an accomplishment that reflects his commitment to personal and professional growth.
Alan tested for Sergeant in December 2024, earning the #1 position on the eligibility list. Since then, he
has been proactively preparing for this role through supervisory and leadership training.
Detective Corey Baldwin has served the Avon Police Department with distinction for over 13 years,
demonstrating consistent professionalism, dedication, and leadership. Throughout his career, he has
developed a reputation as a reliable team member and a respected leader among his peers. Detective
Baldwin has conducted numerous complex investigations, bringing extensive experience, sound judgment,
and a detail-oriented approach to his current role within the Criminal Investigations Bureau.
In addition to his investigative responsibilities, Detective Baldwin serves as a Defensive Tactics and Arrest
Control Instructor. He is also an Assistant Team Leader with the Eagle County Special Operations Unit,
where he contributes to high-risk and specialized operations.
Prior to joining the Avon Police Department, Detective Baldwin served as a Deputy with the Eagle County
Sheriff’s Office in the Detentions Division. He is also a United States Army veteran, having served six and
a half years on active duty as a Combat Medic. During his military service, he earned a position on the All-
Army Wrestling Team in 1996.
Detective Baldwin is a devoted husband and proud father of three adult children. He is also a grandfather
to three grandchildren, with a fourth expected in July.
Page 2 of 2
Badge Pinning Tradition
The Badge Pinning Ceremony is a cherished tradition in law enforcement, symbolizing the officer’s role,
authority, responsibility, and the trust placed in them by the community. This ceremony is held upon
graduation from the Police Academy and for subsequent promotions within the department.
Mayor Underwood will preside over the swearing-in, and Deputy Town Clerk Brenda Torres will administer
the Oath of Office.
• Sergeant Alan Hernandez badge will be pinned by his wife Diana and daughter Salome.
• Detective Corey Baldwin badge will be pinned by his wife JoAnn.
We are proud to recognize these officers and thank them for their dedication and service to the Town of
Avon. Please join us in celebrating their achievements and welcoming them into their new roles.
Thank you, Chief Greg Daly
###
(970)748-4040 gdaly@avon.org
TO: Honorable Mayor Underwood and Council members
FROM: Greg Daly, Chief of Police
RE: Avon Police Department Presentation of 2025-2026 PD Awards
DATE: June 23, 2026
SUMMARY:
Honorable Mayor and Council, there are several elements to the Police Department presentation on
Tuesday evening:
•Swearing in of Detective Corey Baldwin and Sergeant Alan Hernandez
•Presentation of Avon Police Department 2025-2026 Awards
•Annual report presentation/PowerPoint and a presentation by the Avon Police Criminal
Investigation Bureau on leveraging technology to bring justice to our crime victims.
PRESENTATION OF AVON POLICE DEPARTMENT 2025-2026 AWARDS:
As Chief of Police, it is with great pleasure and honor that I present the following Avon Police Department
Awards for the second half of 2025 and the first half of 2026. These awards recognize staff members who
have made exceptional and valiant individual contributions above and beyond their normal duties with the
Avon Police Department. In addition, we are recognizing other town employees and community members
for their contributions to the Town of Avon's citizens, residents, and guests.
Citizen’s Award of Commendation – An award presented to a citizen who tangibly and conspicuously
provides outstanding assistance to the agency.
Presented to Kacy Carmichael, Aquatics Superintendent, Avon Recreation Department.
The Avon Police Department would like to formally recognize Kacy Carmichael for her exceptional
service and dedication as a First Responder CPR Instructor. Kacy recently completed the
recertification training for all Avon Police Department officers, ensuring that our personnel remain
current, confident, and prepared to provide lifesaving medical assistance during emergencies and
critical incidents. Her professionalism, extensive knowledge, and ability to effectively instruct and
engage first responders greatly contributed to the success of this important training. Kacy’s
commitment to public safety and emergency preparedness directly supports the mission of the Avon
Police Department and enhances the level of care and service our officers can provide to the
community. Her willingness to share her expertise and dedication to maintaining high standards of
training are sincerely appreciated and serve as an example of excellence in public service. The Avon
Police Department expresses gratitude and appreciation for her continued support and contributions to
our agency and community. On behalf of the citizens and residents of the Town of Avon and from the
men and women of the Avon Police Department, THANK YOU!
Page 2 of 7
Citizen’s Award of Commendation – An award presented to a citizen who tangibly and conspicuously
provides outstanding assistance to the agency.
Presented to Robert McKenner, Carlos Molina, and Andrew Bare, Avon IT Department.
The Avon Police Department would like to formally recognize the Town of Avon Information
Technology Department for their exceptional support, professionalism, and continued dedication to the
operational success of the Avon Police Department. Throughout the past year, the IT Department has
played a critical role in supporting and evaluating numerous public safety technology programs and
initiatives, including the deployment, maintenance and security of mobile data terminals (MDTs),
integration and support of various camera systems, code enforcement vehicle technology installations,
enterprise wide security enhancements to the Town of Avon IT systems to adhere to the strict
requirements of the new Federal Bureau of Investigation Criminal Justice Information Services (CJIS)
security rule requirements, and enhancement of security protocols regarding artificial intelligence
report writing assistance. The IT Department’s responsiveness, technical expertise, and willingness to
work collaboratively with police personnel have greatly enhanced the efficiency, reliability, and
effectiveness of our daily operations. Their behind-the-scenes efforts ensure that officers and staff
have dependable access to critical technology and information systems necessary to safely and
effectively serve the community. The Avon Police Department sincerely appreciates the partnership,
dedication, and professionalism consistently demonstrated by the Town of Avon Information
Technology Department. Their contributions reflect the highest standards of public service and
teamwork. On behalf of the citizens and residents of the Town of Avon and from the men and women
of the Avon Police Department, THANK YOU!
Letter of Commendation – For outstanding performance by members on difficult police operations,
projects, programs, or situations requiring exceptional dedication.
Presented to Officer Andres Sandoval
For recognition of outstanding performance over the last year for enforcing 18 DUI arrests. Officer
Andres Sandoval is commended for his outstanding dedication to traffic safety and his exceptional
efforts in impaired driving enforcement. Over the past year, Officer Sandoval has made 18 DUI
arrests—demonstrating a proactive commitment to protecting lives and keeping our roadways safe. His
vigilance, professionalism, and consistent enforcement of DUI laws not only reflect a high level of
personal initiative but also contribute significantly to the department’s mission of reducing impaired
driving-related incidents. Officer Sandoval’s work embodies the values of accountability and public
service, making a measurable impact on community safety and setting a strong example for his peers.
His courageous and selfless actions reflect the highest standards of the Avon Police Department and
reflected great credit upon himself and the Avon Police Department this day.
Presented to Chief of Police Greg Daly
For recognition of outstanding performance over the last year for enforcing 18 DUI arrests. Chief Greg
Daly is commended for his outstanding dedication to traffic safety and his exceptional efforts in
impaired driving enforcement. Over the past year, Chief Daly has made 18 DUI arrests—
demonstrating a proactive commitment to protecting lives and keeping our roadways safe. His
vigilance, professionalism, and consistent enforcement of DUI laws not only reflect a high level of
Page 3 of 7
personal initiative but also contribute significantly to the department’s mission of reducing impaired
driving-related incidents. Chief Daly’s work embodies the values of accountability and public service,
making a measurable impact on community safety and setting a strong example for his peers. His
courageous and selfless actions reflect the highest standards of the Avon Police Department and
reflected great credit upon himself and the Avon Police Department this day.
Leadership Excellence Award – For recognition of outstanding leadership during a major incident or over
a period of time.
Presented to Deputy Chief Coby Cosper
Deputy Chief Coby Cosper exemplifies the highest standards of leadership and service at the Avon
Police Department. A true servant leader, he has been instrumental in fostering a culture of
professionalism, accountability, and trust that has resulted in exceptional morale and performance
throughout the organization. Deputy Chief Cosper consistently demonstrates initiative, reliability, and
strategic vision. His commitment to continuous improvement and operational excellence ensures the
department maintains the highest standards of service. As a trusted mentor and counselor, he invests
in the professional and personal development of others, empowering staff through encouragement,
accountability, and meaningful feedback.
Drawing upon his service in the U.S. Navy, graduation from the FBI National Academy, completion of
the FBI-LEEDA leadership trilogy, and a master’s degree in emergency management, Deputy Chief
Cosper brings exceptional expertise to planning and emergency preparedness. His leadership in the
Wildridge Wildfire Evacuation Exercise, countywide active shooter response training, Salute, Triple
ByPass and police academy instruction reflects his commitment to collaboration, preparedness, and
mentorship.
Deputy Chief Cosper actively seeks innovative solutions to enhance departmental operations. He has
implemented new technologies and best practices, updated the Town's Continuity Plan and the
department's Continuity of Operations Plan, and strengthened emergency response capabilities. His
ability to lead through complex challenges with transparency, adaptability, and professionalism has
earned the respect and confidence of peers and subordinates alike.
Deputy Chief Cosper's unwavering dedication, strategic leadership, and commitment to developing
others have made him an invaluable asset to the Avon Police Department and the Town of Avon. His
influence has strengthened the organization and exemplifies the very best of public safety leadership.
Due to his leadership, Deputy Chief Cosper has reflected great credit upon himself and the Avon
Police Department.
Leadership Excellence Award – For recognition of outstanding leadership during a major incident or over
a period of time.
Presented to Detective Corey Baldwin
Detective Corey Baldwin is a highly respected senior officer with over thirteen (13) years of service with
the Avon Police Department. Throughout his career, Detective Baldwin has consistently demonstrated
exceptional professionalism, dedication, and reliability. He is widely regarded as a leader among his
Page 4 of 7
peers and serves as an Assistant Team Leader for the Special Operations Unit (SOU), where his
tactical knowledge, experience, and calm leadership have made him a critical asset to team operations.
Detective Baldwin routinely accepts assignments from command staff, supervisors, and fellow officers
without hesitation and approaches every task with a positive attitude and a strong sense of duty. He
leads, by example, sets high professional standards, and consistently fosters teamwork, trust, and
morale within the department. Throughout his tenure, Detective Baldwin has maintained strong
working relationships across all ranks and units. He is consistently sought out for his advice, technical
expertise, and leadership presence during critical incidents and specialized operations. Due to his
actions, Detective Baldwin has reflected great credit upon himself and the Avon Police Department.
Leadership Excellence Award – For recognition of outstanding leadership during a major incident or over
a period of time.
Presented to Detective Theresa Reno
Detective Theresa Reno is a highly respected investigator whose professionalism, initiative, and
leadership have made her an invaluable member of the Avon Police Department. She consistently
demonstrates exceptional dedication to duty, sound judgment, and a commitment to excellence in
every aspect of her work. Most recently, Detective Reno served as the lead investigator in what began
as a routine theft case but quickly developed into a complex, multi-jurisdictional organized retail crime
investigation.
Through her diligence, analytical skills, and investigative expertise, she identified critical links
connecting the incident to a larger criminal enterprise operating across multiple states. As the lead
investigator, Detective Reno coordinated investigative efforts, managed evidence collection, developed
intelligence, and maintained effective communication among numerous law enforcement partners. Her
leadership and attention to detail were instrumental in advancing the investigation and ensuring critical
information was identified, preserved, and shared. Detective Reno consistently accepted additional
responsibilities without hesitation and demonstrated the ability to successfully lead a complex
investigation while maintaining the highest standards of professionalism and accountability. Her efforts
ultimately contributed to the Colorado Attorney General’s Office assuming responsibility for the case
due to its scope and significance.
Throughout the investigation, Detective Reno exemplified the qualities of a leader through her
dedication, work ethic, and commitment to achieving successful outcomes. Due to her actions,
Detective Reno has reflected great credit upon herself, the Criminal Investigations Bureau, and the
Avon Police Department.
Department Teamwork Citation – For a group of employees that came together and achieved exceptional
results relating to a specific incident or event.
Presented to Sergeant Tyler Churches, Officer Cirilo Zarate, Officer Stephany Villegas, and
Detective Theresa Reno
For actions in coordinated and sustained investigative efforts that resulted in the identification, arrest,
and successful prosecution of two suspects involved in a series of residential burglaries. Beginning on
March 6, 2026, the Avon Police Department initiated a burglary investigation after a victim reported
multiple unlawful entries and thefts from her storage unit located at 137 Benchmark Road, Avon,
Page 5 of 7
Colorado. The investigation revealed a complex case spanning multiple incidents over several months,
involving key access misuse, surveillance review, and coordination with property management,
witnesses, and community members. Through collaborative teamwork, the investigative group
leveraged public assistance, internal records, surveillance analysis, and witness cooperation, ultimately
identifying the suspects. The team’s collective efforts led to the recovery of stolen property, submission
of arrest warrants, and the subsequent arrest of both suspects. This investigation exemplifies effective
teamwork through sustained coordination over an extended investigative timeline, the sharing of
information across functions and ranks, and a unified commitment to case resolution. The collective
efforts of Officer Stephany Villegas, Cirilo Zarate, Sergeant Tyler Churches, and Detective Theresa
Reno produced exceptional results, including the arrest of two burglary suspects and the return of
stolen property to the victim. This exceptional team's collaborative efforts embody the highest ideals of
teamwork, compassion, and community service and reflected great credit upon themselves and the
Avon Police Department that day.
Presented to Detective Theresa Reno, Officer Halsey Lucas, Officer Andres Sandoval, Officer
Cirilo Zarate, Sergeant Tyler Churches, ECSO Deputy Jordan Harrison, and Vail PD Sergeant
Jeffrey Mattson
For actions in coordinated response and investigative teamwork during an armed suspect incident that
resulted in the safe apprehension of the suspect and the seizure of multiple firearms and ammunition.
On August 3, 2025, Avon Police Department officers responded to a critical incident involving a report
of an armed male subject with a long gun inside the Buffalo Ridge Apartments. During the incident, a
firearm was discharged inside an occupied apartment building, placing residents at significant risk.
Responding officers immediately established a perimeter, conducted evacuations and protective
sweeps, and coordinated with partner agencies to locate and apprehend the suspect. Officer Halsey
Lucas and Officer Andres Sandoval coordinated with responding officers to secure the scene and
develop suspect information. Avon Police Officer Cirilo Zarate, Sergeant Tyler Churches, Eagle County
Sheriff’s Office Deputy Jordan Harrison, and other responding officers formed an immediate action
team equipped with patrol rifles, less-lethal options, and a rifle-rated shield to safely address the
ongoing threat. A protective search of the involved apartment was conducted under exigent
circumstances to ensure no victims were present. Sergeant Churches and Vail Police Department
Sergeant Jeffery Mattson provided effective command presence, tactical coordination, and scene
safety during the incident. Detective Theresa Reno assisted with the execution of a search warrant
and the systematic documentation and seizure of firearms, ammunition, and related evidence. This
exceptional team's collaborative efforts embody the highest ideals of teamwork, compassion, and
community service and reflected great credit upon themselves and the Avon Police Department that
day.
Presented to Officer Andres Sandoval, Officer Cirilo Zarate, and Officer Stephany Villegas
For actions in coordinated response and investigative teamwork which resulted in the identification,
disruption, and arrest of a suspect involved in the sexual assault of a child victim. On December 7,
2025, at approximately 2254 hours, Officer Andres Sandoval, while on routine patrol, initiated a lawful
traffic stop on West Beaver Creek Boulevard which unexpectedly developed into a complex sexual
assault investigation. During the initial contact, Officer Sandoval observed a female child passenger
who appeared notably young and avoided eye contact, displaying behavior consistent with distress.
Continued investigation exposed inconsistencies in the suspect’s statements who ultimately admitted to
Page 6 of 7
sexually assaulting the child earlier. Officer Stephany Villegas arrived on scene as a cover officer and
assumed responsibility for protective custody, parental notification, and transport of the child victim
ensuring her immediate safety and separation from the suspect. Officer Cirilo Zarate arrived on scene
with evidence collection items then secured and safeguarded the suspect’s vehicle. This action
ensured scene stability and allowed investigative officers to remain focused on the felony investigation
resulting in the arrest of the suspect. Due to these officers’ actions that evening, a child victim was
removed from an ongoing pattern of sexual abuse and preventing continued victimization and further
sexual assault by the suspect. The child victim received medical evaluation and treatment within hours
of the incident, ensuring evidence preservation, victim care and a forensic interview. This exceptional
team's collaborative efforts embody the highest ideals of teamwork, compassion, and community
service and reflected great credit upon themselves and the Avon Police Department that day.
Medal of Merit – For contribution to the Avon Police Department in an exemplary manner which typify
excellence in leadership, the mission, and values of the organization and have contributed to the police
profession in an outstanding manner
Presented to Officer Michael Carlton, Officer Rio Burgess, and Officer Stephany Villegas
This award recognizes and acknowledges your leadership and initiative on July 3, 2025, at
approximately 1429 hours, when Avon Police Department officers responded to reports of a structure
fire at the Aspens Mobile Home Park, 901 W Beaver Creek Boulevard. Upon arrival, the first three
officers on scene—Officers Stephany Villegas, Michael Carlton, and Rio Burgess—observed heavy
smoke and active flames originating from a shed adjacent to mobile home unit #110, with rapidly
spreading fire conditions threatening adjacent residences. The officers were fully aware that the fire
posed an imminent threat of death or serious bodily injury to any occupants who may have remained
inside the affected trailer homes. Before the arrival of fire suppression units, Officers Villegas, Carlton,
and Burgess made the immediate decision to enter the trailer structures including units 110, 109, and
114, which received significant fire damage, to evacuate residents and conduct rapid checks to ensure
no occupants or pets remained inside. As a direct result of their decisive and courageous actions,
residents were safely removed from the immediate danger area, no occupants were trapped inside the
involved units, and loss of human life was prevented. The officers continued coordinating evacuations
and maintaining scene safety until relieved by fire department personnel and unified command. You
are a true credit to the Town of Avon and the law enforcement profession.
Lifesaving Medal – Awarded to members directly responsible for saving/prolonging a human life.
Presented to Officer Trevor Roszczewski and Officer Andres Sandoval
On April 6, 2026, at approximately 1843 hours, Avon Police Department officers were dispatched to
Christie Lodge for a report of a male party who was unconscious and not breathing. Dispatch
information indicated the patient was a 70-year-old male, unconscious, with breathing status unknown,
and no AED available. The call was classified as a cardiac or respiratory arrest. Upon arrival, Officer
Andres Sandoval observed the manager of Christie Lodge performing CPR on the patient. Officer
Sandoval immediately assessed the patient and observed that the patient was unconscious, not
breathing, not moving, had no detectable pulse, and his lips were turning purple due to oxygen
deprivation. Recognizing the patient was in cardiac arrest, Officer Sandoval immediately took over
Page 7 of 7
CPR and began providing high-quality chest compressions. Shortly thereafter, Officer Trevor
Roszczewski arrived on scene and immediately assisted Officer Sandoval with CPR efforts. As a direct
result of the officers’ continued lifesaving actions, the patient began breathing again and regained a
pulse prior to full transfer of care. Officer Roszczewski and Officer Sandoval’s courageous and selfless
actions under pressure reflect the highest standards of the Avon Police Department and reflected great
credit upon himself and the Avon Police Department that day.
Thank you, Chief Greg Daly
ATTACHMENT A: Avon Police Department Annual Report PowerPoint Presentation
# # #
Avon PoliceDepartment
AnnualReport
2025
June 23, 2026 CALEA National Accreditation
ATTACHMENT A
Message from the Chief............................3
Department Overview...............................6
2025 By the Numbers................................7
Activity Statistics.......................................9
Highlights...................................................11
Community Initiatives & Partnerships..12
Staffing Changes.......................................13
Staffing Challenges...................................14
CIB 2025 In-Brief.......................................15
Table of Contents
Message From the Chief
As I reflect on another year of service at the Avon Police Department ,
I am reminded of a commentary/poem “What Is a Policeman?” written by
Paul Harvey, a famous broadcaster, in the 1970's. The poem outlined the
dualities and high-pressure realities of a police officer 's daily life, noting
that an officer must be:
A diplomat: Able to settle disputes so that both parties feel they won.
A genius: Expected to support a family on a policeman's salary.
A medical responder: Required to be the first at an accident and know
how to start breathing, stop bleeding, and tie splints.
A quick decision-maker: Forced to make split-second choices that
would take a lawyer months to deliberate.
A versatile professional: Part minister, social worker, tough guy, and
gentle person
Decades later, the law enforcement profession has evolved but its
underlying message still rings true.
The women and men of the Avon Police Department give their hearts,
minds, bodies, and souls to this profession. They are dedicated to
protecting and serving the Avon community, its residents, and the
thousands of guests who visit our town each year. While they strive to
leave work behind and focus on their families and loved ones, that is not
always easy. The tragedies they encounter, the trauma they witness, and
the anguish experienced by families who have lost loved ones often remain
with them long after a shift has ended. Yet , day after day, they return to
work committed to our mission of service and to making our community a
better and safer place.
We train to be resilient and to work on our mental health. All officers
complete crisis intervention training to repond to our community ’s needs.
Message From the Chief
Our personnel have embraced technology to enhance efficiency and better
serve those who rely on us. License plate reader technology helps us solve
crimes and locate wanted individuals and stolen vehicles. Automated speed
enforcement cameras reduce dangerous driving behaviors and make our
walkable community safer for pedestrians. Artificial intelligence assists
officers with drafting and editing reports, improving accuracy while reducing
administrative burdens so they can spend more time serving the public.
These tools are not replacements for the human element of policing; rather
they enable our staff to provide more professional , effective, and efficient
service.
Every interaction—every call for service, every traffic stop, and every
conversation—is an opportunity for community policing. We recognize that
these moments allow us to educate, build trust , and positively influence
behavior.
As a profession, we have long memories. We remember Jack Ladesic, who
was struck by a vehicle and left on the side of the road to die. We continue
to pursue every lead in our commitment to seeking justice on his behalf. We
also remember Pablo Jose Araya Rojas, who has been missing since October
21, 2025. His disappearance remains an active investigation, and we
continue to work closely with our state and federal partners while pursuing
multiple leads.
In closing, I want our community to know that the women and men of the
Avon Police Department stand ready to answer your call for service twenty-
four hours a day, seven days a week. It is both an honor and a privilege to
serve this remarkable community. We remain committed to earning your
trust, protecting those who live, work , and visit the “heart of the valley ”, and
continue to uphold our motto: Avon PD, Count on Us!
Thank you, Chief Greg Daly on behalf of the women and men of the Avon
Police Department
APD Overview
Chief of Police Greg Daly MSCr.
FBI National Academy Graduate Session 263
Deputy Chief Coby Cosper MS HSSE
FBI National Academy Graduate Session 287
As of December 31, 2025, the Avon Police Department maintained an authorized
strength of 23 out of 23 sworn officer positions, along with two Code
Enforcement Officers and three civilian professional staff members. The
breakdown of authorized sworn positions by rank is provided to the left.
12 Officers &
2 Detectives
5 Sergeants
2 Code
Enforcement
Officers
3 Administrative
Services
Officers
1 Commander
80%
2025 By the Numbers
Total Calls for Service
2 2 ,0 1 0
Traffic Stops
2,375
Traffic Accidents
146
Calls Officers Dispatched To
4,645
Self-Initiated Calls
17,158
Response to Resistance
19
Total Arrests
307
Up from 17
Up from 2,085
Up from 145
Down from 440
Up from 21,018
Down from 4,920
Up from 16,880
Of Total Calls
for Service
DUI Related (8)
2025 By the Numbers
Total Crimes reported (442)
36.40%
Decrease
from 2024
Assaults (57)
18.57%
Decrease
from 2024
Motor Vehicle Thefts (9)
(Seven (7) Recovered.
Four (4) additional out of area cars
recovered by Flock Hits
200%
Increase
from 2024
Sex Offenses (11)
8.33%
Decrease
from 2024
Burglary (12)
09.09%
Increase
from 2024
DUI Arrests (86)
20.37%
Decrease
from 2024
Larceny (160)
53.13%
Decrease
from 2024
Domestic Violence (37)
7.5%
Decrease
from 2024
Traffic Accidents (146)
0.69%
Increase
from 2024
Animal Control
Summonses (9)
12.50%
Increase
from 2024
24.95% Hispanic males and 9.03% Hispanic females. This compares with 39% of our 2020 census
population who report Hispanic heritage.
38.46% of our traffic stops were with Caucasian males
20.58% of our traffic stops were with Caucasian females
2.35% were with African males
0.78% was with African American females
Avon PD Activity Statistics
2025 Traffic Enforcement Ethnic Breakdown
Mental Health Related Incidents
Avon police officers responded to 107 Welfare Checks, 7 Mental Health Holds, 24 Suicidal calls, and
and additional 50 Calls for Service related to Hope Center/Referral
2025 Calls For Service by Nature Code
Unknown 911 172 Directed
Patrol
4423 Abduction/Kidna
pping
0 Robbery 0
Alarm 193 Disturbanc
e
130 Liquor Violation 0 Reports 1928
Animal
Compliant
182 Intoxicated
Party
40 School Lock
Down
1 Runaway 0
Armed Party
w/Weapon
3 Domestic
Disturbanc
81 Lost Property 153 Security Checks 65
Arrest Generic 19 Drugs 11 Medical 121 Registered Sex
Offenders
9
Assault 34 Drug Task
Force
1 Mental Health
Hold
7 Shooting or
Shots Fired
5
Assist 1323 Evidence
Processing
61 Missing Overdue
Party
27 Mud/Rock/Sno
w Slide
0
Attempt to
Locate
50 Fight 26 Motor Vehicle
Accident
378 Special
Assignment/Dut
48
Bar Check 318 Fingerprint
s
0 Negative
Contact
4 Suicidal Party 24
Bear Call 86 Fire 54 Noise Complaint 130 Suspicious
Occurrence
409
Bicycle
Accident
0 Fireworks 0 Open
Door/Windows
10 Traffic Stop 2374
Bike Patrol 25 Found
Property
91 Ordinance
Violation
38 Theft 120
Bomb Threat 2 Follow Up 2122 Parking Problem 669 Towed Vehicle 26
Shift Briefing 11 Foot Patrol 794 Patrol/Radar 260 Training 40
Burglary 5 Found 2 Prisoner
Processing
5 Traffic
Complaint
217
Business
Check
1898 Fraud 43 Prowler 6 Travelers Aid 5
Chain Law 0 Person
with a gun
2 Clear/List Person
or Vehicle
7 Traffic Control 40
Civil
Standby/Matte
169 CBI
Firearms
0 Clear Person or
Vehicle
4 Trespassing 80
Contact 544 Harassmen
t
84 Recovered
Stolen
0 Unknown
Nature
63
Construction
Incident
1 ID Dispute 0 REDDI 85 Criminal Injury
to Property
8
Community-
Oriented
411 Interview 5 Relay 269 Abandoned
Vehicle
43
Damage 35 Investigati
ons
1 Restraining
Order Violation
21 Walk Through 13
Death 4 Juvenile
Problem
34 Road Debris 114 Welfare Check 107
Worked with Community Development, Engineering, Public Ops and Facilities to implement a
Wildland Fire Alternate Evacuation route from the Wildridge subdivision.
Another successful Wildland fire Evacuation exercise
Maintain a Safe Community Meetup spot at the PD
Participated in multiple Special Olympic fundraiser events, including Tip a Cop, Torch Run,
and Polar Plunge
ONLY AGENCY IN COLORADO to have all officers complete the following de-escalation
training: Ethical Decision Making Under Stress (EDMUS), Integrated Communications and
Training (ICAT), Active Bystandership in Law Enforcement (ABLE), and Crisis Intervention
Training (CIT) training provided by CO POST
90% of all officers have attended a 40 hour SWAT course.
Extreme risk protection order (Red flag): Avon PD granted the first one for law enforcement in
Eagle County and recently renewed it for a fourth time.
Two graduations from Denver University Daniels School Public Leadership program
Shop with a Cop, almost 50 children served with over $10,000 raised.
We continue as a nationally accredited agency through the Commission on Accreditation for
Law Enforcement Agencies (CALEA)
Another successful Law Enforcement Ski Program at Beaver Creek and Vail
Mental Health Wellness, constantly working on our own wellness via Peer Support and
mandatory annual wellness check-ins for all officers with a licensed clinician.
Officer Baldwin and Master Sergeant Lovins participated in the Police Memorial Week in
Washington, D.C
Chief Daly serveed on both the Colorado Peace Officers and Standards Training Board, Speak
Up Reach out, Vail Valley Foundation, 800 Mhz radio governing board amongst other boards
Deputy Chief Cosper served on both the 5th Judicial District’s Victims Assistance and Law
Enforcement Board (VALE) as the chair and the Eagle County 911 Authority Board as a
member
Avon PD participated in the national Coffee with a Cop campaign
Training. Avon PD officers complete over 120 hours of in-service training per year to ensure
officer safety, community safety, adherence to the rule of law, adherence to national
accreditation, and reduced risk mitigation.
Response to resistance. There were 19 incidents in 2025 where Avon Officers had to use force.
Force includes directing a weapon in a high-risk situation. In 11 incidents a police firearm was
pointed at a suspect, a TASER was pointed 3 times and a TASER was deployed 1 time. There
were no serious injuries to officers or suspects in all of these encounters.
There were three professional standards inquiry (PSI)/ internal affairs investigations in 2025.
Three were sustained for minor policy violations.
APD officers taught at the Spring Valley CMC, Breckenridge CMC, and Eagle County Regional
Reserve police academies.
Highlights
Community Initiatives &
Partnerships
Law Enforcement Immigrant Alliance, National Drug
Takeback Program, Annual Food Drive, Law
Enforcement Ski Program at Beaver Creek, Speak Up
Reach Out Suicide Prevention, Vail Health Behavioral
Health, Victims Assistance and Law Enforcement Board,
Treetop Forensic Interview and Child Advocacy Center,
Facebook, Department Chaplains, 911 Authority Board,
Public Safety Council, National Night Out, School
Resource Officer Program, Latino Academy, Citizen's
Academy, Riverbridge Forensic Interview and Child
Advocacy Centers, Mountain Pride, Colorado Peace
Officers and Standards Training Board, Shop with a
Cop, Colorado Special Olympics, My future Pathways,
Vail Valley Latino Show, Corazon de Mujer/Hearts Reign
Organization, Kids, Cops and Hoops, Faith and Blue
Weekend, Coffee with a Cop, Pride in the Park, Daily
Drug Takeback Safe, Sexual Assault Awareness Month,
Safe Meetup Spot
4
Staffing Changes 2025
1
2
3
Hired for vacant position
605, 613, 621, and 622 graduated the police academy on
May 2, 2025.
Academy graduation of police officer candidates
5
613 withdrew from FTO program 07/2025
Vacant position
613 position filled 12/2025 APD FULLY STAFFED
605, 621, and 622 graduated FTO mid November 2025.
Field training program for police officer candidates
Hired for vacant positions
621 position filled 1/2025
641 CEO position filled 1/2025
Staffing Challenges 2025
In 2025, the Avon Police Department continued to face
significant recruitment and staffing challenges, largely
attributable to evolving national perceptions of law
enforcement careers. During this period, the agency hired
one sworn officer and filled one of two code enforcement
officer positions.
Four officer candidates successfully graduated from the
police academy and completed the department’s 10-week
in-house training program. They subsequently entered a
four-month Field Training Officer (FTO) program. Of these,
three candidates successfully completed the FTO program,
while one withdrew. A replacement officer candidate was
hired later in 2025.
Although staffing conditions were strained—particularly
with four of twelve patrol officers simultaneously in
training—the department was ultimately able to fill all
authorized vacancies. This ensured the continued delivery
of professional police services and the maintenance of the
agency’s service and safety standards for the Avon
community.
Criminal Investigation Bureau
Criminal Investigations Bureau (CIB)
The Criminal Investigations Bureau is a specialized unit within the
Avon Police Department responsible for investigating serious and
complex crimes affecting the community. The unit is staffed by one
Detective Sergeant and two full-time Detectives.
Core Responsibilities
• Investigate felony-level crimes, including theft, assault, sexual
offenses, and complex fraud
• Conduct interviews, interrogations, and forensic evidence
collection
• Prepare and execute search and arrest warrants
• Collaborate with local, state, and federal law enforcement
partners
• Provide investigative support to patrol operations and assist with
specialized training
Criminal Investigation Bureau
In 2025, the Criminal Investigations Bureau worked 47 cases, the majority
involving felony-level person and property crimes. CIB investigators were
requested to assist with two homicide investigations within our Judicial
District and also participated in two Colorado Organized Crime Control Act
(COCCA) cases.
One investigation expanded statewide after Avon Police Department
investigators identified suspects involved in an organized crime group
operating along the Front Range. The group was responsible for gun store
burglaries, robberies, homicides, and motor vehicle thefts, and Avon PD
played a key role in identifying suspects and establishing a crime pattern
across the State of Colorado.
A second investigation involved a retail theft network responsible for
hundreds of thousands of dollars in losses to big-box retailers across the
western United States. Through collaboration with local, state, and federal
law enforcement, the organization was identified and dismantled. The case
is now being prosecuted by the Colorado Attorney General’s Office.
A third investigation involved a violent residential burglary in which a
suspect forced entry into the victim’s home, threw a rock that narrowly
missed the victim, and then assaulted him before fleeing after the victim
defended himself. CIB investigators used digital forensics, License Plate
Reader (LPR) technology, advanced interviewing techniques, and crime
scene analysis to quickly identify and apprehend the suspect before he
could leave the county.
Avon PD, Count on us!
(970) 748-4040 gdaly@avon.org
TO: Honorable Mayor Underwood and Avon Town Council Members
FROM: Greg Daly, Chief of Police
RE: Axon contract renewal
DATE: June 23, 2026
SUMMARY: This report provides an update on the Avon Police Department's existing contracts with Axon
and requests approval to consolidate nine of the Department's current eleven contracts into a single five-
year agreement beginning July 1, 2026, subject to annual appropriation.
Axon is Avon Police Department's sole provider of TASER conducted energy weapons (CEWs), body-worn
cameras, in-car camera systems, automated license plate reader (ALPR) technology, digital evidence
management, AI-assisted report drafting, and automated video labeling services. Axon (formerly TASER
International) has been a trusted vendor and technology partner of the Avon Police Department for more
than sixteen years.
BACKGROUND: Axon is the industry leader in conducted energy weapons and has expanded its public
safety technology portfolio to include body-worn cameras, in-car camera systems, records and evidence
management, computer-aided dispatch integration, ALPR technology, artificial intelligence applications,
and Drone as First Responder programs.
Over time, the Avon Police Department entered into eleven separate agreements with Axon as technology
needs evolved and additional equipment was deployed. Each purchase of body-worn cameras, TASER
devices, Automated External Defibrillators (AED), or in-car camera systems required a separate contract,
resulting in increased administrative and contract management responsibilities for both Police Department
and Finance Department staff.
The Avon Police Department was the first law enforcement agency in Eagle County to fully adopt body-
worn cameras. Body-worn cameras enhance transparency, strengthen community trust, improve evidence
collection, and protect officers from unfounded or malicious complaints. Colorado law now requires peace
officers to wear and activate body-worn cameras during enforcement-related contacts with members of the
public.
The Department's fleet camera systems provide front-facing video evidence of traffic violations, crashes,
and enforcement actions. Rear detainee compartment cameras document detainee transport activities.
Additionally, the front-facing camera systems incorporate ALPR technology that automatically alerts officers
to stolen vehicles, stolen license plates, AMBER Alerts, Medina Alerts, Silver Alerts, Missing Indigenous
Person Alerts (MIPA), and terrorism-related notifications. License plate reader data is retained for 30 days
and automatically deleted thereafter. Any officer-initiated search of ALPR data requires documented
justification.
Over the past several months, staff have worked with Axon to consolidate nine of the Department's existing
contracts into a single agreement. The proposed five-year agreement would streamline administration,
modernize equipment, provide new operational capabilities, and lock pricing through the contract term.
Page 2 of 3
Two existing contracts associated with our previous purchase of Zoll AED devices cannot be included in
the consolidation because Axon no longer maintains its previous partnership with Zoll.
PROPOSED CONTRACT BENEFITS
The proposed agreement provides several operational, financial, and administrative benefits:
Consolidates nine existing contracts into a single agreement, reducing administrative burden and
simplifying contract management.
Replaces aging body-worn cameras, in-car camera systems, and TASER devices with new-
generation equipment.
Locks pricing for five years, avoiding anticipated rate increases beginning in 2027.
Provides a 10% early-renewal discount, representing approximately $77,681 in savings, if
executed by June 30, 2026.
Includes one additional fleet camera system at no cost.
Includes virtual reality training equipment and software for TASER and handgun proficiency
training at no additional cost.
Includes direct integration between Axon and the Colorado Crime Information Center (CCIC),
eliminating the current manual process of downloading and uploading hot lists for stolen vehicles,
missing persons, and active alerts. This integration represents an approximate $3,000 value.
Maintains annual appropriation protections under Section 17 of the Master Services and
Purchasing Agreement, allowing the Town to modify or terminate the agreement should future
funding be reduced.
NEW TECHNOLOGY ENHANCEMENTS
For a modest increase in annual cost, the Department will receive three significant new capabilities:
1. CCIC-Integrated ALPR Technology
Provides real-time access to statewide criminal justice databases and vehicle intelligence.
Eliminates manual data management processes currently performed by staff.
2. AI Assistant with Real-Time Language Translation
Enables officers to communicate in more than 50 languages directly through their body-worn
cameras.
Allows immediate translation during field contacts, improving officer safety, communication, and
service delivery.
Reduces reliance on telephonic language translation services and eliminates delays associated
with connecting to interpreters.
3. Immersive Virtual Reality Training
Provides realistic scenario-based training for TASER deployment and handgun proficiency.
Enhances officer preparedness while reducing training costs and logistical challenges.
Page 3 of 3
The AI Assistant feature carries an annual cost of $9,365. However, when combined with the savings
generated through contract consolidation and negotiated pricing, the net increase remains minimal while
significantly expanding department capabilities.
ZOLL AED CONTRACTS
The proposed Axon agreement does not include the Department's two existing Zoll AED contracts.
The Avon Police Department currently maintains 22 AED units purchased through separate financing
agreements. These devices are critical life-saving tools that enable officers to provide immediate
defibrillation prior to the arrival of fire or emergency medical services. Avon officers have successfully
utilized AEDs on numerous occasions to save lives.
The remaining obligations are:
18 AED units through December 2027 at an annual cost of $9,504.
4 AED units through January 2028 at an annual cost of $2,640.
At the conclusion of the current lifecycle, replacement AEDs will require future capital funding
consideration.
LEGAL ANALYSIS: Our Town Attorney’s Office has reviewed and approved the contract with three
additions; no waiver of governmental immunity, Colorado Taxpayer’s Bill of Rights (TABOR) and
indemnification.
FINANCIAL CONSIDERATIONS: The Department's existing Axon contracts total $150,934.97 annually.
Of that amount, $12,144 is associated with the two separate Zoll AED agreements that cannot be
consolidated.
The net annual cost of the existing Axon-related contracts is $138,790.97.
The proposed consolidated Axon agreement totals $139,627 annually, representing an increase of $836
per year. The proposed agreement includes $30,694 which has already been invoiced by Axon for the
current contracts. These funds will be rolled into the proposed contract.
STAFF RECOMMENDATION: Staff recommends approval of the proposed Axon contract consolidation
and five-year agreement. The proposal modernizes critical public safety technology, streamlines contract
administration, replaces aging equipment, provides significant operational enhancements, and secures
long-term pricing stability while maintaining annual appropriation protections for the Town.
MOTION: “I move to approve the Axon Contract for five years subject to annual budget appropriation.”
Thank you, Chief Greg Daly
ATTACHMENT A: Axon five-year renewal quote
ATTACHMENT B: Axon contract
# # #
RENEWAL QUOTE
Avon Police Department
Colorado
5-YEAR RENEWAL QUOTE
QUOTE REFERENCE : AVON -PD -2026 ISSUED: APRIL 2026 EXPIRES : JUNE 30, 2026
ATTACHMENT A
S T R AT E G I C V I S I O N
Project Objectives
Key goals and benefits of the Avon PD program upgrade.
1. Technology Modernization
Upgrade to the latest Axon ecosystem, integrating advanced
AI capabilities to future-proof department technology and
ensure Avon PD remains at the forefront of modern policing
tools.
2. Officer Safety
Provide enhanced situational awareness and reliable less-
lethal options (TASER 10) to maximize safety for both
officers and the community during critical incidents.
3. Evidence Management
Streamline the entire digital evidence workflow with
unlimited cloud storage on Axon Evidence, ensuring secure,
accessible, and easily shareable data across the justice
system.
4. Operational Efficiency
Empower officers with AI Assistant capabilities — Live
Translation for breaking language barriers in the field and Policy
Chat for instant access to department procedures. Combined
with automated transcription and intelligent evidence tagging to
reduce administrative burden and get officers back on patrol
faster.
Strategic Vision • Avon Police Department Renewal Axon Enterprise, Inc. — Confidential
F E AT U R E C O M PA R I S O N
Current vs New Contract
Continuing what works — enhanced with key new capabilities for Avon PD.
✓C ONT INU ING CAPA BI L IT IE S 8 features
What you have today, still included.
Body-Worn
Cameras ⚡TASER 10 Fleet 3 Unlimited
Auto-Transcribe
Auto-Tagging ☁Unlimited
Storage Live Streaming Camera
Refreshes
⭐NE W I N T HI S C ON T R ACT 3 additions
Expanding your capabilities.
N EWALPR Integration into CCIC
License plate recognition data shared directly with
the Colorado Crime Information Center for faster,
integrated intelligence.
N EWAI Assistant
Live Translation for breaking language barriers in
the field and Policy Chat for instant access to
department procedures.
N EWVR Training
Officer competence and safety training for TASER
10 and Handgun — included at no cost.
AVON P OLI CE DE PARTM EN T • COLO R ADO AXO N E NTE R P RI S E , I N C. — C ON FI D EN T I AL
C O S T A N A LY S I S
Current Spend Comparison AVO N P D • C O LO R A D O
S C E N A R IO 1
Current Spend
WITH ZOLL
11 Contracts Total
Covering TASER, BWC, Fleet, + ZOLL
TOTAL CONTRACT VALUE (5 YEARS)
$754,674.85
YEARLY COST
$150,934.97
S C E N A R IO 2
Current Spend WITHOUT ZOLL
9 Contracts Total
Covering TASER, BWC, and Fleet
TOTAL CONTRACT VALUE (5 YEARS)
$693,954.85
YEARLY COST
$138,790.97
S U P P O R T E D E Q U I P M E N T C OV E R E D
BODY-WORN CAMERAS
25 Units
TASERS
23 Units
FLEET CAMERAS
22 Total (20 Active, 2 Reserve)
Comparison based on 5-year term.R ENE WA L • SI MPL E C ONT RACT C O M PAR I SO N
P R O A C T I V E R E N E WA L
Contract Consolidation
Consolidating 9 active contracts into 1 unified agreement and 1 invoice — ahead of 2027 renewals.
9
AC T I V E C O NT R ACT S TO DAY
2027 RENEWAL1
U N I F I E D C O N T R AC T + I N VOIC E
Body-Worn Cameras
Continue deploying advanced video evidence
capture.
QUANTITY 25 Units
⚡
TASER 10
Advanced energy weapon platform for officer
safety.
QUANTITY 23 Units
Fleet 3 with ALPR
Integrated in-car video system with license plate
recognition.
QUANTITY 22 Units
Proactive Renewal: Lock in today's rates and avoid 2027 inflation — all current software still included.
A N N U A L I N V E S T M E N T
$136,514.02 / year
T O TA L C O N T R A C T VA L U E (5 Y E A R S )
$682,570.11
Consolidation • 9 contracts → 1 contract • 1 invoice • Proactive 2027 renewal Axon Enterprise, Inc. — Confidential
O P T I O N A L C A PA B I L I T I E S
Add-On Products Breakdown
Enhance your ecosystem with these powerful productivity tools.
AI Assistant
AI-powered tools to streamline
reporting and workflow efficiency
across the platform.
(25 units, 59 months)
ADD-ON COST
$47,922.75
ALPR Integration
Included service for license plate
recognition (Fleet 3 ALPR API
integration into CCIC).
ADD-ON COST
Included
VR Training
Officer competence and safety
training for TASER 10 and Handgun.
Immersive virtual reality scenarios for
de-escalation, use-of-force decision
making, and weapons proficiency.
ADD-ON COST
Included
C O M B I N E D VA L U E
Total Add-On Investment
AI Assistant cost shown; ALPR Integration and VR Training included at no charge.
$47,922.75
Pricing reflects individual add-on costs. Terms may vary.
S T R AT E G I C I N V E S T M E N T O P T I O N S
Recommended Investment - Option 1 (5-Year)
Avon PD's selected program for the next 5 years.
S E L ECT E DOption 1 - 5-Year Standard
Comprehensive 5-year technology program
10% Discount – Contingent on signature by June 2026
TOTA L C O N T R AC T
$776,814.30
-10% Early Signing Discount: -$77,681.43
$699,132.87
ANNUAL PAYMENT
$139,626.57 / year
*After $1,000 down payment
I N C L U D E S :
25 Body-Worn Cameras (BWC)
⚡23 TASERs
22 Fleet 3
AI Assistant
Unlimited Auto-Transcribe
Auto-Tagging
ALPR Integration Service
Quote Ref: Q-AVON-PD-RENEWAL Axon Enterprise, Inc. — Confidential
C O N T R AC T D E TA I L S
Detailed Product Breakdown
Complete SKU line items for Option 1 (5-Year)
ITEM DESCRIPTION QTY TERM TOTAL
P ROG RA M
100553 TRANSFER BALANCE - SOFTWARE AND SERVICES 1 —($40,380.82)
100552 TRANSFER BALANCE - GOODS 1 —$9,687.07
Fleet3ARe Fleet 3 Advanced Renewal 22 60 $250,232.40
HWCNAB4 AB4 CONNECTED HARDWARE BUNDLE 25 60 $0.00
B00088 OSP-UNLIMITED (NO VR)2 60 $20,149.13
M00049 OFFICER SAFETY PLAN T10 23 59 $323,400.09
V00026 UPGRADE 2026 TASER SKILLS TO FULL VR PLAN 23 60 $0.00
A LA CAR T E H AR DWA R E
H00002 AB4 Multi Bay Dock Bundle 4 —$0.00
A LA CAR T E S O F T WA RE
73682 AXON EVIDENCE - AUTO TAGGING LICENSE 25 59 $15,974.25
11521 AXON FLEET - CRADLEPOINT NETCLOUD ESSENTIALS RENEWAL - 5YR 22 60 $23,430.00
85760 AXON AUTO-TRANSCRIBE - UNLIMITED SERVICE 25 59 $39,943.00
102011 AXON AI ASSISTANT 25 59 $47,922.75
ProLicense Pro License Bundle 3 60 $8,775.00
TOTAL CONTRACT $699,132.87
Includes A la Carte Service: AXON FLEET 3 - ALPR API INTEGRATION (included at no charge).QUOTE REF: Q-AVON-PD-RENEWAL | AXON ENTERPRISE, INC. — CONFIDENTIAL
F I N A N C I A L P L A N N I N G
Invoice Payment Schedule
5-Year payment schedule for the selected Option 1 program.
$1,000 down payment due in July 2026 upon equipment shipment. Annual payments begin January 2027 through January 2031.
Payment Summary
$Total Contract:$699,132.87
Term Length:5 Years
↓Down Payment:$1,000.00
Annual Payment:$139,626.57
First Payment:July 2026
Final Payment:January 2031
Milestone Timeline
July 2026 Down Payment
Jan 2027 First Annual Installment
Jan 2028 - 2030 Annual Installments
Jan 2031 Final Payment
Option 1 - Selected (5-Year Standard)
Total: $699,132.87
SELECTED
July 2026 (Down Payment)$1,000.00
January 2027 $139,626.57
January 2028 $139,626.57
January 2029 $139,626.57
January 2030 $139,626.57
January 2031 $139,626.57
Payment schedule is an estimate. Final dates dependent on exact contract signature.Axon Enterprise, Inc. — Confidential
?
S U P P O R T & L O G I S T I C S
Frequently Asked Questions
Common inquiries regarding contract terms, implementation logistics, and billing.
What are Transfer Credits and Debits?
This represents the reconciliation of the previous contract. It is the total
amount that was owed on the last contract for services rendered and used
but not yet paid for (debits), or conversely, services that were paid for but
not rendered (credits). This ensures a clean financial transition to the new
program.
When will the equipment ship?
For the majority of standard hardware items (BWC, TASER, sensors),
shipping occurs typically 30-60 days after contract signature. Specialized
DFR (Drone as First Responder) line items may take up to 120 days
depending on current manufacturing backlog and configuration
requirements.
What does training look like?
We will be fully involved in the setup of your new program. Along with your
account representative, you will be assigned a designated Deployment
Manager. They will coordinate training for your entire PD, manage timelines,
and ensure every aspect of the transition moves smoothly from day one.
What happens if the department loses funding?
Your investment is protected. Section 17 of our MSPA (Master Services and
Purchasing Agreement) specifically entitles you to rework or cancel the
contract in the event that your department or city's budget is cut. This clause
provides the necessary flexibility for long-term planning.
Quote Ref: Q-AVON-PD-2026 AXON ENTERPRISE, INC. — CONFIDENTIAL
Master Services and Purchasing Agreement
Version: 25.3
Release Date: May 14, 2026 Page 1 of 44
This Master Services and Purchasing Agreement ("Agreement") is between Axon Enterprise, Inc. ("Axon"), and the
Customer listed below or, if no Customer is listed below, the customer on the Quote (as defined below) ("Customer").
This Agreement is effective as of the later of the (a) last signature date on this Agreement or (b) date of acceptance of the
Quote ("Effective Date"). Axon and Customer are each a "Party" and collectively "Parties". This Agreement governs
Customer’s purchase and use of the Axon Devices and Services detailed in the Quote. It is the intent of the Parties that
this Agreement will govern all subsequent purchases by Customer for the same Axon Devices and Services in the Quote,
and all such subsequent quotes accepted by Customer shall be also incorporated into this Agreement by reference as a
Quote. The Parties agree as follows:
1.Definitions.
1.1. "Axon Cloud Services" means Axon’s web services, but excludes third-party applications, hardware
warranties, and my.evidence.com.
1.2. "Axon Device" means all hardware provided by Axon under this Agreement. Axon-manufactured Devices are
a subset of Axon Devices.
1.3. "Quote" means an offer to sell and is only valid for devices and services on the offer at the specified prices.
Any inconsistent or supplemental terms within Customer’s purchase order in response to a Quote will be void.
Orders are subject to prior credit approval. Changes in the deployment estimated ship date may change
charges in the Quote. Shipping dates are estimates only. Axon is not responsible for typographical errors in
any Quote by Axon, and Axon reserves the right to cancel any orders resulting from such errors.
1.4. "Services" means all services provided by Axon under this Agreement, including software, Axon Cloud
Services, and professional services.
2.Term. This Agreement begins on the Effective Date and continues until all subscriptions hereunder have expired or
have been terminated ("Term").
2.1. All subscription plans begin on the date stated in the Quote. Each subscription term ends upon completion of
the subscription stated in the Quote ("Subscription Term").
2.2. Upon completion of the Subscription Term, the Subscription Term may renew upon mutual written agreement
of the Parties for a mutually agreeable term ("Renewal Term"). For purchase of TASER 7 or TASER 10 as a
standalone, Axon may increase pricing to its then-current list pricing for any Renewal Term. New devices and
services may require additional terms. Axon will not authorize new services until Axon receives a signed Quote
or accepts a purchase order, whichever is first.
3.Payment. Axon invoices for Axon Devices upon shipment, or on the date specified within the invoicing plan in the
Quote. Payment is due net 30 days from the invoice date. Axon invoices for Axon Cloud Services on an upfront annual
basis prior to the beginning of the Subscription Term and upon the anniversary of the Subscription Term. Payment
obligations are non-cancelable. Unless otherwise prohibited by law, Customer will pay interest on all past-due sums
at the lower of one-and-a-half percent (1.5%) per month or the highest rate allowed by law. Customer will pay invoices
without setoff, deduction, or withholding. If Axon sends a past due account to collections, Customer is responsible for
collection and attorneys’ fees.
4.Taxes. Customer is responsible for sales and other taxes associated with the order unless Customer provides Axon
a valid tax exemption certificate.
5.Shipping. Axon may make partial shipments and ship Axon Devices from multiple locations. All shipments are EXW
(Incoterms 2020) via common carrier. Title and risk of loss pass to Customer upon Axon’s delivery to the common
carrier. Customer is responsible for any shipping charges in the Quote.
6.Returns. All sales are final. Axon does not allow refunds or exchanges, except warranty returns or as provided by
state or federal law.
7.Warranty.
7.1. Limited Warranty. Axon warrants that Axon-manufactured Devices, except for TASER devices covered under
the TASER Appendix, are free from defects in workmanship and materials for one (1) year from the date of
Customer’s receipt, except Signal Sidearm which Axon warrants for thirty (30) months from Customer’s receipt
and Axon-manufactured accessories, which Axon warrants for ninety (90) days from Customer’s receipt,
respectively, from the date of Customer’s receipt. Extended warranties run from the expiration of the one- (1-)
year hardware warranty through the extended warranty term purchased.
7.2. Disclaimer. All software and Axon Cloud Services are provided "AS IS," without any warranty of any
kind, either express or implied, including without limitation the implied warranties of merchantability,
fitness for a particular purpose and non-infringement. Axon Devices and Services that are not
manufactured, published or performed by Axon ("Third-Party Products") are not covered by Axon’s
ATTACHMENT B
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warranty and are only subject to the warranties of the third-party provider or manufacturer. If Customer
purchases Axon Loki, Customer acknowledges the Loki device is designed for operation in enclosed,
controlled environments and must be used in compliance with all applicable laws and safety
guidelines. Operation in open or unapproved areas may result in signal interference, loss of control,
or damage, and Axon assumes no liability for improper use, including any resulting harm or regulatory
violations.
7.3. Claims. If Axon receives a valid warranty claim for an Axon-manufactured Device during the warranty term,
Axon’s sole responsibility is to repair or replace the Axon-manufactured Device with the same or like Axon-
manufactured Device, at Axon’s option. A replacement Axon-manufactured Device will be new or like new.
Axon will warrant the replacement Axon-manufactured Device for the longer of (a) the remaining warranty of
the original Axon-manufactured Device or (b) ninety (90) days from the date of repair or replacement.
7.3.1. If Customer exchanges an Axon Device or part, the replacement item becomes Customer’s property,
and the replaced item becomes Axon’s property. Before delivering an Axon-manufactured Device for
service, Customer must upload Axon-manufactured Device data to Axon Evidence or download it and
retain a copy. Axon is not responsible for any loss of software, data, or other information contained in
storage media or any part of the Axon-manufactured Device sent to Axon for service.
7.4. Spare Axon Devices. At Axon's reasonable discretion, Axon may provide Customer a predetermined number
of spare Axon Devices as detailed in the Quote ("Spare Axon Devices"). Spare Axon Devices are intended to
replace broken or non-functioning units while Customer submits the broken or non-functioning units, through
Axon’s warranty return process. Axon will repair or replace the unit with a replacement Axon Device. Title and
risk of loss for all Spare Axon Devices shall pass to Customer in accordance with shipping terms of this
Agreement. Axon assumes no liability or obligation in the event Customer does not utilize Spare Axon Devices
for the intended purpose.
7.5. Limitations. Axon’s warranty excludes damage related to: (a) failure to follow Axon Device use instructions;
(b) Axon Devices used with equipment not manufactured or recommended by Axon; (c) abuse, misuse, or
intentional damage to Axon Device; (d) force majeure; (e) Axon Devices repaired or modified by persons other
than Axon without Axon’s written permission; or (f) Axon Devices with a defaced or removed serial number.
Axon’s warranty will be void if Customer resells Axon Devices.
7.5.1. To the extent permitted by law, the above warranties and remedies are exclusive. Axon
disclaims all other warranties, remedies, and conditions, whether oral, written, statutory, or
implied. If statutory or implied warranties cannot be lawfully disclaimed, then such warranties
are limited to the duration of the warranty described above and by the provisions in this
Agreement. Customer confirms and agrees that, in deciding whether to sign this Agreement,
Customer has not relied on any statement or representation by Axon or anyone acting on behalf
of Axon related to the subject matter of this Agreement that is not in this Agreement.
7.5.2. Axon’s cumulative liability to any party for any loss or damage resulting from any claim,
demand, or action arising out of or relating to this Agreement will not exceed the purchase
price paid to Axon for the Axon Device, or if for Services, the amount paid for such Services
over the twelve (12) months preceding the claim. Neither Party will be liable for special, indirect,
incidental, punitive or consequential damages, however caused, whether for breach of
warranty or contract, negligence, strict liability, tort or any other legal theory.
7.6. Online Support Platforms. Use of Axon's online support platforms (e.g., Axon Academy and MyAxon) is
governed by the Axon Online Support Platforms Terms of Use Appendix available at www.axon.com/sales-
terms-and-conditions.
7.7. Third-Party Hardware, Software and Services. Use of hardware, software, or services other than those
provided by Axon is governed by the terms, if any, entered into between Customer and the respective third-
party provider, including, without limitation, the terms applicable to such software or services located at
www.axon.com/sales-terms-and-conditions, if any.
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7.8. Axon Aid. Upon mutual agreement between Axon and Customer, Axon may provide certain products and
services to Customer, as a charitable donation under the Axon Aid program. In such event, Customer expressly
waives and releases any and all claims, now known or hereafter known, against Axon and its officers, directors,
employees, agents, contractors, affiliates, successors, and assigns (collectively, "Releasees"), including but
not limited to, on account of injury, death, property damage, or loss of data, arising out of or attributable to the
Axon Aid program whether arising out of the negligence of any Releasees or otherwise. Customer agrees not
to make or bring any such claim against any Release, and forever release and discharge all Releasees from
liability under such claims. Customer expressly allows Axon to publicly announce its participation in Axon Aid
and use its name in marketing materials. Axon may terminate the Axon Aid program without cause immediately
upon notice to the Customer.
8. Free Trial.
8.1. Trial Period and License. At any time during the Term, Customer and Axon may elect to enter a free trial of
Axon Devices and Services new to the Customer for a designated period (“Trial Period”) as described in a
quote issued (“Trial Quote”). During the Trial Period, Axon grants Customer a nonexclusive, terminable, non-
transferable, license to use new Axon Devices and Services provided for trial to the Customer (“Trial Products”).
Trial Products may include Axon beta software or firmware which additional terms may be required and included
within the Trial Quote. Axon may limit the number of Trial Products Customer receives within the Trial Quote.
Axon may supply refurbished Trial Products. ALL FREE TRIAL PRODUCTS INCLUDING, WITHOUT
LIMITATION, AXON CLOUD SERVICES, ARE PROVIDED “AS IS” AND TO THE EXTENT NOT PROHIBITED
BY LAW, AXON DISCLAIMS ALL LIABILITY REGARDLESS OF THE CLAIM.
8.2. Trial Quote Termination. Upon at least 10 business days’ prior written notice to Axon at any time prior to the
end of the Trial Period, Customer may as its sole option, terminate the free Trial Period and underlying Trial
Quote associated with the Trial Products for convenience. Customer’s rights to the Trial Products will
immediately terminate at the end of the Trial Period, and Customer will return any Trial Products hardware to
Axon within 10 days after the effective date of such termination or at the end of the Trial Period, excluding used
CEW cartridges. If any individual component of the Trial Products is not returned, Axon will invoice Customer
the MSRP of the unreturned items. Customer agrees to pay the invoice along with any applicable taxes and
shipping. Customer will return the Trial Products to Axon in good working condition, minus normal wear and
tear. Axon may charge Customer if there is damage beyond normal wear and tear. Any Customer Content shall
be stored and returned pursuant to the Axon Cloud Services Terms of Use Appendix
9. Statement of Work. Certain Axon Devices and Services, including, but not limited to, Axon Interview Room, Axon
Channel Services, Axon Justice Implementation, FUSUS, and Axon Fleet, may require a Statement of Work that
details Axon’s Service deliverables ("SOW"). In the event Axon provides an SOW to Customer, Axon is only
responsible for the performance of Services described in the SOW. Additional services outside of the SOW, Quote,
or this Agreement are out of scope. The Parties must document scope changes in a written and signed change order.
Changes may require an equitable adjustment in fees or schedule. Any applicable SOW is incorporated into this
Agreement by reference.
10. Axon Device Warnings. See www.axon.com/legal for the most current Axon Device warnings.
11. Design Changes. Axon may make design or feature changes to any Axon Device or Service without notifying
Customer or making the same change to Axon Devices and Services previously purchased by Customer.
12. Combined Offerings. Some offerings in a Quote combine existing and pre-released Axon Devices or Services. Some
offerings may not be available at the time of Customer’s purchase. Axon will not provide a refund, credit, or additional
discount beyond what is in the Quote due to delay of availability or Customer’s choice not to utilize any portion of a
combined offering.
13. Insurance. Axon will maintain General Liability, Workers’ Compensation, and Automobile Liability insurance. Upon
request, Axon will supply certificates of insurance.
14. IP Rights. Axon owns and reserves all right, title, and interest in Axon-manufactured Devices and Services and
suggestions to Axon, including all related intellectual property rights. Customer will not cause any Axon proprietary
rights to be violated.
15. Indemnification.
15.1. IP Indemnification. Axon will indemnify Customer against all claims, losses, and reasonable expenses
from any third-party claim alleging that the use of Axon-manufactured Devices, Axon Cloud Services or
Axon software (“Axon Products”) infringes or misappropriates the third-party’s intellectual property
rights. Customer must promptly provide Axon with written notice of such claim, tender to Axon the
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defense or settlement of such claim at Axon’s expense and cooperate fully with Axon in the defense or
settlement of such claim. Axon’s IP indemnification obligations do not apply to claims based on (a)
modification of Axon Products by Customer or a third-party not approved by Axon; (b) use of Axon
Products in combination with hardware or services not approved by Axon; (c) use of Axon Products
other than as permitted in this Agreement; or (d) use of Axon Products that is not the most current
software release provided by Axon.
15.2. Axon Indemnification. To the fullest extent permitted by law, Axon shall indemnify, defend, and hold
harmless the Customer, its members, affiliates, officers, directors, partners, employees, and agents
from against all third-party claims, damages, losses, and expenses, including but not limited to
reasonable attorney’s fees, arising out of the performance of the Services, provided that any such claim,
damage, loss or expense is caused by any negligent act or omission of Axon, anyone directly or
indirectly employed by Axon, or anyone for whose acts Axon may be liable, except to the extent any
portion is caused in part by a party indemnified hereunder. Notwithstanding the foregoing, Axon’s
indemnification obligations for TASER devices or TASER-related services under this Agreement are
limited solely to third-party product liability Claims arising from a defect in such devices. Axon will have
no indemnification obligation for Claims or Damages arising from Customer’s misuse or use of TASER
devices inconsistent with Axon’s documentation, instructions, or training.
16. Customer Responsibilities. Customer is responsible for (a) Customer’s use of Axon Devices; (b) Customer or a
Customer-authorized user’s breach of this Agreement or violation of applicable law; (c) disputes between Customer
and a third-party over Customer’s use of Axon Devices; (d) secure and sustainable destruction and disposal of Axon
Devices at Customer’s cost; and (e) any regulatory violations or fines, as a result of improper destruction or disposal
of Axon Devices.
17. Termination.
17.1. For Breach. A Party may terminate this Agreement for cause if it provides thirty (30) days written notice of the
breach to the other Party, and the breach remains uncured thirty (30) days after written notice. If Customer
terminates this Agreement due to Axon’s uncured breach, Axon will refund prepaid amounts on a prorated
basis based on the effective date of termination.
17.2. By Customer. If sufficient funds are not appropriated or otherwise legally available to pay the fees, Customer
may terminate this Agreement. Customer will deliver notice of termination under this section as soon as
reasonably practicable.
17.3. Effect of Termination. Upon termination of this Agreement, Customer rights immediately terminate. Customer
remains responsible for all fees incurred before the effective date of termination. If Customer purchases Axon
Devices for less than the manufacturer’s suggested retail price ("MSRP") and this Agreement terminates before
the end of the Term, Axon will invoice Customer the difference between the MSRP for Axon Devices procured,
including any Spare Axon Devices, and amounts paid towards those Axon Devices. Only if terminating for non-
appropriation, Customer may avoid the MSRP fee by returning Axon Devices to Axon within thirty (30) days of
termination. MSRP is the standalone price of the individual Axon Device at the time of sale. For multiple Axon
Devices that may be combined as a single offering on a Quote, MSRP is the standalone price of all individual
components.
18. Confidentiality. "Confidential Information" means nonpublic information designated as confidential or, given the
nature of the information or circumstances surrounding disclosure, should reasonably be understood to be
confidential. Each Party will take reasonable measures to avoid disclosure, dissemination, or unauthorized use of the
other Party’s Confidential Information. Unless required by law, neither Party will disclose the other Party’s Confidential
Information during the Term and for five (5) years thereafter. To the extent permissible by law, Axon pricing is
Confidential Information and competition sensitive. If Customer receives a public records request to disclose Axon
Confidential Information, to the extent allowed by law, Customer will provide notice to Axon before disclosure. Axon
may publicly announce information related to this Agreement.
19. General.
19.1. Force Majeure. Neither Party will be liable for any delay or failure to perform due to a cause beyond a Party’s
reasonable control.
19.2. Independent Contractors. The Parties are independent contractors. Neither Party has the authority to bind
the other. This Agreement does not create a partnership, franchise, joint venture, Customer, fiduciary, or
employment relationship between the Parties.
19.3. Third-Party Beneficiaries. There are no third-party beneficiaries under this Agreement.
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19.4. Non-Discrimination. Neither Party nor its employees will discriminate against any person based on race;
religion; creed; color; sex; gender identity and expression; pregnancy; childbirth; breastfeeding; medical
conditions related to pregnancy, childbirth, or breastfeeding; sexual orientation; marital status; age; national
origin; ancestry; genetic information; disability; veteran status; or any class protected by local, state, or federal
law.
19.5. Compliance with Laws. Each Party will comply with all applicable federal, state, and local laws, including
without limitation, import and export control laws and regulations as well as firearm regulations and the Gun
Control Act of 1968. Customer acknowledges that Axon Devices and Services are subject to U.S. and
international export control laws, including the U.S. Export Administration Regulations (EAR) and International
Traffic in Arms Regulations (ITAR). Customer represents and warrants that neither it nor any End User is a
"Restricted Person," meaning any individual or entity that (1) is subject to U.S. sanctions or trade restrictions,
(2) appears on any U.S. government restricted party list, (3) engages in prohibited weapons proliferation
activities, or (4) is owned or controlled by, or acting on behalf of, such persons or entities. Customer must
promptly notify Axon of any change in status, and Axon may terminate this Agreement if Customer or any End
User becomes a Restricted Person or violates export laws.
19.6. Assignment. Neither Party may assign this Agreement without the other Party’s prior written consent. Axon
may assign this Agreement, its rights, or obligations without consent: (a) to an affiliate or subsidiary; or (b) for
purposes of financing, merger, acquisition, corporate reorganization, or sale of all or substantially all its assets.
This Agreement is binding upon the Parties respective successors and assigns.
19.7. Waiver. No waiver or delay by either Party in exercising any right under this Agreement constitutes a waiver of
that right.
19.8. Severability. If a court of competent jurisdiction holds any portion of this Agreement invalid or unenforceable,
the remaining portions of this Agreement will remain in effect.
19.9. Survival. The following sections will survive termination: Payment, Warranty, Axon Device Warnings,
Indemnification, IP Rights, Customer Responsibilities and any other Sections detailed in the survival sections
of the Appendices.
19.10. Governing Law. The laws of the country, state, province, or municipality where Customer is physically located,
without reference to conflict of law rules, govern this Agreement and any dispute arising from it. The United
Nations Convention for the International Sale of Goods does not apply to this Agreement. The Parties expressly
agree that either Party may appear for and attend all matters, remotely via teleconference or videoconference
at the party’s discretion, to the extent allowable by court.
19.11. Notices. All notices must be in English. Notices posted on Customer’s Axon Evidence site are effective upon
posting. Notices by email are effective on the sent date of the email. Notices by personal delivery are effective
immediately. Notices to Customer shall be provided to the address on file with Axon. Notices to Axon shall be
provided to Axon Enterprise, Inc. Attn: Legal, 17800 North 85th Street, Scottsdale, Arizona 85255 with a copy
to legal@axon.com.
19.12. Entire Agreement. This Agreement, the Appendices, including any applicable Appendices not attached herein
for the products and services purchased, which are incorporated by reference and located in the Master
Purchasing and Services Agreement located at https://www.axon.com/sales-terms-and-conditions, Quote and
any SOW(s), represents the entire agreement between the Parties. This Agreement supersedes all prior
agreements or understandings, whether written or verbal, regarding the subject matter of this Agreement. This
Agreement may only be modified or amended in a writing signed by the Parties.
19.13. No Waiver of Governmental Immunity. Nothing in this Agreement shall be construed to waive, limit, or
otherwise modify any governmental immunity that may be available by law to the Customer, its officials,
employees, contractors, or agents, or any other person acting on behalf of the Town and, in particular,
governmental immunity afforded or available pursuant to the Colorado Governmental Immunity Act, Title 24,
Article 10, Part 1 of the Colorado Revised Statutes.
19.14. Article X, Section 20/TABOR. The Parties understand and acknowledge that the Customer is subject to Article
X, § 20 of the Colorado Constitution (“TABOR”). The Parties do not intend to violate the terms and requirements
of TABOR by the execution of this Agreement. It is understood and agreed that this Agreement does not create
a multi-fiscal year direct or indirect debt or obligation within the meaning of TABOR and, therefore,
notwithstanding anything in this Agreement to the contrary, all payment obligations of the Town are expressly
dependent and conditioned upon the continuing availability of funds beyond the term of the Town's current
fiscal period ending upon the next succeeding December 31. Upon the failure to appropriate such funds, this
Agreement shall be terminated subject to Section 17 of this Agreement.
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Each Party, by and through its respective representative authorized to execute this Agreement, has duly executed and
delivered this Agreement as of the date of signature.
AXON: CUSTOMER:
Axon Enterprise, Inc. Town of Avon Police Department
Signature: Signature:
Name: Name:
Title: Title:
Date: Date:
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Axon Cloud Services Terms of Use Appendix
1. Definitions.
1.1. “Data Controller” means the natural or legal person, public authority, or any other body which alone or
jointly with others determines the purposes and means of the processing of Personal Data.
1.2. “Data Processor” means a natural or legal person, public authority or any other body which processes
Personal Data on behalf of the Data Controller.
1.3. "Customer Content" is data uploaded into, ingested by, or created in Axon Cloud Services within
Customer’s tenant, including media or multimedia uploaded into Axon Cloud Services by Customer.
Customer Content includes Evidence but excludes Non-Content Data.
1.4. "Evidence" is media or multimedia uploaded into Axon Evidence as 'evidence' by Customer. Evidence is
a subset of Customer Content.
1.5. “End User” means the natural person subject to Customer’s authorized license grant who ultimately uses
the Cloud Services as provided under this Agreement. End Users must adhere to the terms of use and are
subject to any usage restrictions or limitations specified in this Agreement.
1.6. "Non-Content Data" is data, configuration, and usage information about Customer’s Axon Cloud Services
tenant, Axon Devices and client software, and users that is transmitted or generated when using Axon
Devices. Non-Content Data includes data about users captured during account management and customer
support activities. Non-Content Data does not include Customer Content.
1.7. "Personal Data" means any information relating to an identified or identifiable natural person. An
identifiable natural person is one who can be identified, directly or indirectly, in particular by reference to
an identifier such as a name, an identification number, location data, an online identifier or to one or more
factors specific to the physical, physiological, genetic, mental, economic, cultural or social identity of that
natural person.
1.8. "Provided Data" means de-identified, de-personalized, data derived from Customer's TASER energy
weapon deployment reports, related TASER energy weapon logs, body-worn camera footage, and incident
reports.
1.9. “Subprocessor” means any third party engaged by the Data Processor to assist in data processing
activities that the Data Processor is carrying out on behalf of the Data Controller.
1.10. "Transformed Data" means the Provided Data used for the purpose of quantitative evaluation of the
performance and effectiveness of TASER energy weapons in the field across a variety of circumstances.
2. Access. Upon Axon granting Customer a subscription to Axon Cloud Services, Customer may access and use
Axon Cloud Services to store and manage Customer Content. Customer may not exceed the total number of
End Users specified in the Quote. Axon Air requires an Axon Evidence subscription for each drone operator. For
Axon Evidence access granted solely for TASER, Customer may access and use Axon Evidence only to store
and manage TASER CEW data ("TASER Data") and Customer may not upload non-TASER Data to Axon
Evidence.
3. Customer Owns Customer Content. Customer controls and owns all rights, title, and interest in Customer
Content. Except as outlined herein, Axon obtains no interest in Customer Content, and Customer Content is not
Axon’s business records. Customer is solely responsible for uploading, sharing, managing, and deleting
Customer Content. Axon will only have access to Customer Content for the limited purposes set forth herein.
Customer agrees to allow Axon access to Customer Content to (a) perform troubleshooting, maintenance, or
diagnostic screenings; and (b) enforce this Agreement or policies governing use of the Axon products.
4. Security. Axon will implement commercially reasonable and appropriate measures to secure Customer Content
against accidental or unlawful loss, access or disclosure. Axon will maintain a comprehensive information security
program to protect Axon Cloud Services and Customer Content including logical, physical access, vulnerability,
risk, and configuration management; incident monitoring and response; encryption of uploaded digital evidence;
security education; and data protection. Axon agrees to the Federal Bureau of Investigation Criminal Justice
Information Services Security Addendum for its digital evidence or records management systems.
5. Customer Responsibilities. Customer is responsible for (a) ensuring Customer owns Customer Content or has
the necessary rights to use Customer Content (b) ensuring no Customer Content or Customer End User’s use
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of Customer Content or Axon Cloud Services violates this Agreement or applicable laws; (c) maintaining
necessary computer equipment and Internet connections for use of Axon Cloud Services and (d) verify the
accuracy of any auto generated or AI-generated reports. If Customer becomes aware of any violation of this
Agreement by an End User, Customer will immediately terminate that End User’s access to Axon Cloud Services.
5.1. Customer will also maintain the security of End User usernames and passwords and security and access
by end users to Customer Content. Customer is responsible for ensuring the configuration and utilization
of Axon Cloud Services meet applicable Customer regulation and standards. Customer may not sell,
transfer, or sublicense access to any other entity or person. If Customer provides access to unauthorized
third-parties, Axon may assess additional fees along with suspending Customer’s access. Customer shall
contact Axon immediately if an unauthorized party may be using Customer’s account or Customer Content,
or if account information is lost or stolen.
5.2. To the extent Customer uses the Axon Cloud Services to interact with YouTube®, such use may be
governed by the YouTube Terms of Service, available at https://www.youtube.com/static?template=terms.
6. Privacy. Customer’s use of Axon Cloud Services is subject to the Axon Cloud Services Privacy Policy, a current
version of which is available at https://www.axon.com/legal/cloud-services-privacy-policy. Customer agrees to
allow Axon access to Non-Content Data from Customer to (a) perform troubleshooting, maintenance, or
diagnostic screenings; (b) provide, develop, improve, and support current and future Axon products and related
services; and (c) enforce this Agreement or policies governing the use of Axon products.
7. Axon Body Wi-Fi Positioning. Axon Body cameras may offer a feature to enhance location services where
GPS/GNSS signals may not be available, for instance, within buildings or underground. Customer administrators
can manage their choice to use this service within the administrative features of Axon Cloud Services. If Customer
chooses to use this service, Axon must also enable the usage of the feature for Customer’s Axon Cloud Services
tenant. Customer will not see this option with Axon Cloud Services unless Axon has enabled Wi-Fi Positioning
for Customer’s Axon Cloud Services tenant.
8. Storage. For Axon Unlimited Device Storage subscriptions, Customer may store unlimited data in
Customer's Axon Evidence account only if the Axon Device data is shared to Customer through Axon Evidence
from a partner agency using Axon Evidence, or the data originates from Axon Capture or an Axon Device. Axon
may charge Customer additional fees for exceeding purchased storage amounts. Axon may place Customer
Content that Customer has not viewed or accessed for six (6) months into archival storage. Customer Content
in archival storage will not have immediate availability and may take up to twenty-four (24) hours to access.
8.1. Third-Party Unlimited Storage. For Third-Party Unlimited Storage the following restrictions apply: (i) it
may only be used in conjunction with a valid Axon Evidence user license; (ii) is limited to data of the law
enforcement Customer that purchased the Third-Party Unlimited Storage and the Axon Evidence End
User; (iii) Customer is prohibited from storing data for other customers or law enforcement agencies; and
(iv) Customer may only upload and store data that is directly related to (1) the investigation of, or the
prosecution or defense of a crime, (2) common law enforcement activities, or (3) any Customer Content
created by Axon Devices or Axon Evidence.
8.2. Location of Storage. Axon may transfer Customer Content to third-party subcontractors for storage. Axon
will determine the locations of data centers for storage of Customer Content If Customer is located in the
United States, Canada, or Australia, Axon will ensure all Customer Content stored in Axon Cloud Services
remains in the country where Customer is located Ownership of Customer Content remains with Customer.
9. Suspension. Axon may temporarily suspend Customer’s or any End User’s right to access or use any portion
or all of Axon Cloud Services immediately upon notice, if Customer or End User’s use of or registration for Axon
Cloud Services may (a) pose a security risk to Axon Cloud Services or any third-party; (b) adversely impact Axon
Cloud Services, the systems, or content of any other customer; (c) subject Axon, Axon’s affiliates, or any third-
party to liability; or (d) be fraudulent. Customer remains responsible for all fees incurred through suspension.
Axon will not delete Customer Content because of suspension, except as specified in this Agreement .
10. Axon Cloud Services Warranty. Axon disclaims any warranties or responsibility for data corruption or errors
before Customer uploads data to Axon Cloud Services Service Offerings will be subject to the Axon Cloud
Services Service Level Agreement, a current version of which is available at
https://www.axon.com/products/axon-evidence/sla.
11. Roles of the Parties. To the extent that Customer is the Data Controller of Personal Data, Axon is its Data
Processor. To the extent that Customer is a Data Processor of Personal Data, Axon is its
Subprocessor. Notwithstanding the foregoing, to the extent any usage data (including query logs and metadata)
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and/or operations data (including billing and support data) in connection with Customer’s use of the Services
(collectively “Usage and Operations Data”) is considered Personal Data, Axon is an independent Data Controller
and shall Process such data in accordance with the Agreement and applicable data protection laws to develop,
improve, support, and operate its products and services. For the avoidance of doubt, Axon will not disclose any
Usage and Operations Data that includes confidential information with a third party except (a) in accordance with
the relevant confidentiality provisions in the Agreement, or (b) to the extent the Usage and Operations Data is,
in accordance with applicable data protection laws, anonymized, de-identified, and/or aggregated such that it can
no longer directly or indirectly identify Customer or any particular individual.
12. TASER Data Science Program. Axon will provide a quantitative evaluation on the performance and
effectiveness of TASER energy weapons in the field across a variety of circumstances.
12.1. If Customer purchases the TASER Data Science Program, Customer grants Axon, its affiliates, and
assignees an irrevocable, perpetual, fully paid, royalty-free, and worldwide right and license to use
Provided Data solely for the purposes of this Agreement and to create Transformed Data. Customer shall
own all rights and title to Provided Data. Axon shall own all rights and title to Transformed Data and any
derivatives of Transformed Data.
12.2. Axon grants to Customer an irrevocable, perpetual, fully paid, royalty-free, license to use to TASER Data
Science report provided to Customer for its own internal purposes. The Data Science report is provided
“as is” and without any warranty of any kind.
12.3. In the event Customer seeks Axon’s deletion of Provided Data, it may submit a request to
privacy@axon.com. Where reasonably capable of doing so, Axon will implement the request but at a
minimum will not continue to collect Provided Data from Customer.
13. Axon Records. The following terms apply to Axon Records. Customers may purchase Axon Records either as
part of an OSP 7 or OSP 10 plan or individually through a Quote.
13.1. Axon Record subscription begins on the later of the (1) start date of the Quote, or (2) the date Axon
provisions Axon Records to Customer. The Axon Records Subscription Term will end upon the completion
of the Axon Records Subscription as documented in the Quote, or if purchased as part of an OSP 7 or
OSP 10 plan, upon completion of the OSP 7 or OSP 10 Term ("Axon Records Subscription Term").
13.2. An "Update" is a generally available release of Axon Records that Axon makes available from time to time.
An "Upgrade" includes (i) new versions of Axon Records that enhance features and functionality, as solely
determined by Axon; and/or (ii) new versions of Axon Records that provide additional features or perform
additional functions. Upgrades exclude new products that Axon introduces and markets as distinct products
or applications. During the Customer’s Axon Records Subscription Term Axon will provide Update and
Upgrade releases to the Customer on an if-and-when available basis.
13.3. New or additional Axon products and applications, as well as any Axon professional services needed to
configure Axon Records, are not included as part of the Axon Records Subscription.
13.4. End Users of Axon Records may upload files to entities (incidents, reports, cases, etc.) in Axon Records
with no limit to the number of files and amount of storage. Notwithstanding the foregoing, Axon may limit
usage should the Customer exceed an average rate of one-hundred (100) GB per user per year of
uploaded files. Axon will not bill for overages.
14. FUSUS. If Customer purchases a subscription to FUSUS, the following terms apply:
14.1. License and Storage. The specific license number(s) and associated data storage terms for FUSUS
subscription and Axon Devices shall be set forth in the applicable Quote provided by Axon.
14.2. Third party Components. Customer is responsible for use of any internet access devices and/or all third-
party hardware, software, services, telecommunication services (including Internet connectivity), or other
items used by Customer to access the service (“Third-Party Components”) are the sole and exclusive
responsibility of Customer, and Axon has no responsibility for such Third-party Components, FUSUS cloud
services, or Customer relationships with such third parties. Customer agrees to at all times comply with
the lawful terms and conditions of agreements with such third parties. Axon does not represent or warrant
that the FUSUS cloud services and the Customer Content are compatible with any specific third-party
hardware or software or any other Third-Party Components. Customer is responsible for providing and
maintaining an operating environment as reasonably necessary to accommodate and access the FUSUS
cloud services.
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14.3. Data Privacy. Axon may collect, use, transfer, disclose and otherwise process Customer Content in the
context of facilitating communication of data with Customer through their use of FUSUS cloud services
FUSUS app (iOS or Android interface), complying with legal requirements, monitoring the Customer’s use
of FUSUS systems, and undertaking data analytics.
14.4. Hardware Allowance. If Customer purchases a hardware allowance, Customer may select hardware up
to the value if the allowance. Axon does not provide refunds for unused portions of the allowance.
15. Carbyne Products and Services
15.1. Privacy Policy. Carbyne Privacy Policy governs the collection, use and disclosure of certain data provided
to Axon in connection with Customer’s use of the Carbyne products and services. The current policy is
located: https://carbyne.com/app-privacy-policy/ and is incorporated into this Agreement by reference.
15.2. Data Retention and Storage. Unless Customer provides Axon with written instruction otherwise, Axon
will retain Customer Content which uploaded to the Carbyne cloud services or which is recorded or stored
in the course of your use of the Carbyne products and services, for a period of two years (the period we
retain your data referred to as the “Data Retention Period”), provided that Customer acknowledges it is
responsible for your compliance with any applicable data retention laws. Customer Content is automatically
deleted after the Data Retention Period; however, at any time prior to such deletion, Customer may
download Customer Content which has been stored on the Carbyne Cloud Services. Customer is solely
responsible for the retention of such data for any applicable retention periods and for the purpose of any
subsequent data requests.
15.3. Disclaimer. CUSTOMER ACKNOWLEDGES THE CARBYNE PRODUCTS DO NOT PROVIDE
TELEPHONE SERVICES, INTERCONNECTED VOIP SERVICES, OR 911 SERVICES. AXON MAKES
NO REPRESENTATION THAT CARBYNE PRODUCTS ARE AN INTERCONNECTED VOIP SERVICE.
16. Prepared Products and Services.
16.1. Prepared product deployment timelines for Prepared products within the Scope of Work (SOW) shall be
mutually agreed to by the Parties in the SOW. The initial deployment of Assistive Call Taking (ACT) may
take up to 12 months from the execution of the SOW and the service start date listed in the Agreement;
deployments of the remaining Prepared products may take up to twenty-four (24) months from the
execution of the SOW. Axon must confirm feasibility based on technical requirements for Prepared
products prior to the execution of the SOW.
16.2. Customers using Solacom (Comtech CHE) call handling equipment in a multi-tenant configuration are not
eligible for Prepared ACT or Prepared AQA, as call audio cannot be isolated to a single agency. Such
Customers remain eligible for ANET and Assistive Dispatch. Customers on Solacom single-tenant
configurations are eligible for all Prepared products, subject to SPAN port fees described below.
17. Axon Community Request Storage. If Community Request is included as part of Customer’s Quote or
combined offering, Customer may store an unlimited amount of data submitted through the public portal ("Portal
Content"), within Customer’s Axon Evidence instance. The post-termination provisions outlined in the Axon Cloud
Services Terms of Use Appendix also apply to Portal Content.
18. Performance Auto-Tagging Data. If Axon Performance is included in Customer’s Quote or a combined offering,
Axon will store call for service data from Customer’s CAD or RMS in order to provide services and features of
Axon Performance to Customer.
19. Axon Cloud Services Restrictions. Customer and Customer End Users (including employees, contractors,
agents, officers, volunteers, and directors), may not, or may not attempt to:
19.1. copy, modify, tamper with, repair, or create derivative works of any part of Axon Cloud Services;
19.2. reverse engineer, disassemble, or decompile Axon Cloud Services or apply any process to derive any
source code included in Axon Cloud Services, or allow others to do the same;
19.3. access or use Axon Cloud Services with the intent to gain unauthorized access, avoid incurring fees or
exceeding usage limits or quotas;
19.4. use trade secret information contained in Axon Cloud Services, except as expressly permitted in this
Agreement;
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19.5. access Axon Cloud Services to build a competitive device or service or copy any features, functions, or
graphics of Axon Cloud Services;
19.6. remove, alter, or obscure any confidentiality or proprietary rights notices (including copyright and trademark
notices) of Axon’s or Axon’s licensors on or within Axon Cloud Services; or
19.7. use Axon Cloud Services to store or transmit infringing, libelous, or other unlawful or tortious material;
material in violation of third-party privacy rights; or malicious code.
20. After Termination. Axon will not delete Customer Content for ninety (90) days following termination. Axon Cloud
Services will not be functional during these ninety (90) days other than the ability to retrieve Customer Content.
Customer will not incur additional fees if Customer downloads Customer Content from Axon Cloud Services
during this time. Axon has no obligation to maintain or provide Customer Content after these ninety (90) days
and will thereafter, unless legally prohibited, delete all Customer Content. Upon request, Axon will provide written
proof that Axon successfully deleted and fully removed all Customer Content from Axon Cloud Services.
21. Post-Termination Assistance. Axon will provide Customer with the same post-termination data retrieval
assistance that Axon generally makes available to all customers. Requests for Axon to provide additional
assistance in downloading or transferring Customer Content, including requests for Axon’s data egress service,
will result in additional fees and Axon will not warrant or guarantee data integrity or readability in the external
system.
22. U.S. Government Rights. If Customer is a U.S. Federal department or using Axon Cloud Services on behalf of
a U.S. Federal department, Axon Cloud Services is provided as a "commercial item," "commercial computer
software," "commercial computer software documentation," and "technical data", as defined in the Federal
Acquisition Regulation and Defense Federal Acquisition Regulation Supplement. If Customer is using Axon Cloud
Services on behalf of the U.S. Government and these terms fail to meet the U.S. Government’s needs or are
inconsistent in any respect with federal law, Customer will immediately discontinue use of Axon Cloud Services.
23. Survival. Upon any termination of this Agreement, the following sections in this Appendix will survive: Customer
Owns Customer Content, Privacy, Storage, Axon Cloud Services Warranty, Customer Responsibilities and Axon
Cloud Services Restrictions.
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AI Technology Appendix
This AI Technology Appendix shall only apply to Customers who license Axon Cloud Services in a Quote that specifically
utilizes AI Technology. Unless explicitly defined otherwise, capitalized terms used in this Appendix have the same
meaning as those in the Agreement.
1. Definitions.
1.1. AI Technology. Refers to artificial intelligence functionalities embedded in Axon’s Cloud Services, which
may include: (a) Enhanced Evidence Management; (b) AI-powered redaction tools; (c) Large Language
Model-based tools (e.g., "Draft One" “Policy Chat”); (d) Predictive Analytics for operational insights; or (e)
Natural Language Processing (NLP) for text and speech analysis.
1.2. Model Drift. The degradation of AI model performance due to changes in input data or external conditions,
requiring retraining or updates.
1.3. Bias Mitigation. Strategies and techniques used to identify, measure, and minimize bias in AI Technology.
2. Integration. Axon AI Technology is intended to improve public safety, streamline operations, and ensure data
accuracy. The AI functionalities will only be used as described in the Agreement or applicable documentation.
3. Data Use. Axon acts as a Data Processor for AI Technology. All inquiries submitted are processed solely to
provide accurate responses based on Customer Content submitted. Customer remains the Data Controller of all
Customer Content. Axon and Axon’s subprocessors do not train their models on Customer Content. Customers
who elect to participate in Axon’s ACEIP program can enter into custom agreements to assist in product
development efforts like AI model training. Even in those cases, Axon operates carefully on redacted data and
not on Customer Content.
4. Automatic Data Collection. AI Technology may automatically collect Non-Content Data about user interactions
with the service and their devices to enhance the functionality and security of the system. The details collected
include, but are not limited to, the following:
4.1. User Engagement and Activity Metrics. AI Technology may track key engagement statistics, including
Daily Active Users (DAUs), Weekly Active Users (WAUs), and Monthly Active Users (MAUs). Additional
metrics include new user activations, repeat usage rates, total queries submitted, follow-up query volume,
session lengths, retention rates, and user satisfaction ratings (e.g., thumbs up/down feedback).
4.2. Sales and Adoption Tracking. Axon monitors the number of licenses and agencies purchasing the
service, including those in trial phases, fully deploying the service, and conversion rates from trials to paid
subscriptions.
4.3. End User inputs. Axon may process de-identified end-user inputs to the AI Technology, excluding
Customer Content or any data that directly or indirectly identifies individuals.
5. Axon Responsibilities.
5.1. Ethical AI Development. Axon shall: (a) Follow its responsible innovation framework; (b) Engage with the
Ethics and Equity Advisory Council (EEAC) for feedback; (c) Conduct testing to minimize bias and ensure
reliability; and (d) Implement Bias Mitigation techniques in model development and deployment.
5.2. Security Program. Axon will maintain a comprehensive information security program, including logical
and physical access, vulnerability, risk, and configuration management; incident monitoring and response;
encryption of digital evidence; and security education.
5.3. Transparency. Axon will provide documentation describing AI functionalities and their intended use and
disclose any material limitations, risks, or Model Drift incidents.
5.4. Incident Response. Axon will promptly address and rectify anomalies in AI functionalities, as outlined in
its incident management procedures.
5.5. Compliance. Axon will ensure compliance with applicable laws, regulations, and standards, including but
not limited to the EU AI Act, NIST AI standards, and ISO/IEC 27001.
6. Customer Responsibilities.
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6.1. Ownership of Customer Content. Customer controls and owns all rights, title, and interest in Customer
Content. Axon obtains no interest in Customer Content and will only access Customer Content for limited
purposes as outlined in the Agreement.
6.2. Use of AI Technologies. Customer must: (a) review AI-generated outputs to ensure accuracy and
appropriateness; (b) maintain control over Customer Content shared with AI Technologies (c) comply with
applicable laws when using Axon AI Technology and Axon Services; (d) monitor for potential issues with
AI outputs, including false positives or negatives; (e) actively opt-in for programs involving data sharing
through Axon’s ACEIP program; and (f) provide timely feedback on Axon AI Technology performance .
6.3. Restrictions. AI Technology is not designed for emergencies, and in such cases, users should contact
appropriate emergency services directly. Axon disclaims liability for queries containing prohibited content,
such as hate, sexual material, or violence, and reserves the right to restrict such usage. Axon translation
products may not be used by healthcare providers (doctors, nurses, paramedics, etc.) for the purpose of
providing healthcare services and are only meant to allow healthcare providers to de-escalate
confrontations.
7. Policy Chat. This section outlines the specific terms and conditions related to the use of Policy Chat by the
Customer. By utilizing Policy Chat, the Customer agrees to comply with the following provisions:
7.1. License and Content Restrictions. Any uploads beyond 5,000 pages may be limited by Axon. It is the
Customer's responsibility to manage uploads to ensure system efficiency and compliance with these terms.
7.2. Data Processing. Inquiries submitted to Policy Chat are processed solely to provide accurate responses
based on existing policy documents provided by the Customer. The Customer remains the Data Controller
of all policy content, and Axon's role is strictly limited to facilitating access to this information through Policy
Chat.
7.3. Policy Chat Restrictions. The information provided by Policy Chat is for informational purposes only and
is based on the policy documents uploaded by the Customer. Axon does not guarantee the accuracy,
completeness, or timeliness of the information, and disclaims all liability for any reliance placed on such
information. Policy Chat is not a substitute for official policy documents, legal advice, or comprehensive
training. Users should consult their supervisors, legal advisors, or official sources for the most accurate
and up-to-date policy guidance. Changes to policies may not be reflected immediately, and it is the
Customer's responsibility to ensure data integrity by uploading the most current documents and removing
outdated versions.
8. Draft One. Specifically for Customers who utilize Draft One, Axon may impose usage restrictions if a single user
generates more than three hundred (300) reports per month for two or more consecutive months.
9. Brief One. Brief One includes automatic summarization of all products that can be transcribed. If Customer
subscribes to Brief One, Customer may utilize Brief One with no limit on the number of pieces of evidence or
cases. Notwithstanding the foregoing, Axon may limit evidence and case summaries for cases with over one
thousand (1000) pieces of evidence or after three hundred (300) cases per End User per month for two (2)
consecutive months in a row.
10. Auto-Transcribe. This section outlines licensing terms for Customer’s subscription of Auto-Transcribe:
10.1. A-La-Carte Minutes. Upon Axon granting Customer a set number of minutes, Customer may utilize Axon
Auto-Transcribe, subject to the number of minutes allowed on the Quote. Customers cannot roll over
unused minutes to future Auto-Transcribe terms. Axon may charge Customer additional fees for exceeding
the number of purchased minutes. Axon Auto-Transcribe minutes expire one year after being provisioned
to Customer by Axon.
10.2. Axon Unlimited Transcribe. Upon Axon granting Customer an Unlimited Transcribe subscription to Axon
Auto-Transcribe, Customer may utilize Axon Auto-Transcribe with no limit on the number of minutes.
Unlimited Transcribe includes automatic transcription of all Axon BWC and Axon Capture footage. With
regard to Axon Interview Room, Axon Fleet, Axon Community Request, or third-party transcription,
transcription must be requested on demand. Notwithstanding the foregoing, Axon may limit usage after
5,000 minutes per user per month for multiple months in a row. Axon will not bill for overages.
11. Prepared Products. This section applies to a Customer’s AI Eras subscription for Prepared products:
11.1. Deploying Assistive Dispatch may require Axon to procure additional third party-licensing. Axon reserves
the right to pass through these third-party costs to the Customer. Assistive Dispatch may also require
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additional third-party hardware or services to be purchased by the Customer directly from the third-party
vendor. AI Era pricing does not include these third-party hardware or services costs.
11.2. Assistive Dispatch is available for Customers using supported CAD and radio console configurations. A
technical assessment will determine eligibility. Customers with analog radio consoles or unsupported
digital console configurations are not eligible for Assistive Dispatch but may use other Prepared products
included in AI Era (ACT, AQA, ANET). Axon will conduct eligibility assessment only when explicitly
requested by customer.
11.3. PSAP eligibility for Prepared products under the AI Era Plan requires that AI Era licenses purchased to
represent at least one-third (33%) of the total sworn officer count associated with the PSAP. For PSAPs
serving multiple agencies, eligibility is calculated based on the aggregate AI Era licenses purchased by all
participating agencies relative to the combined sworn officer count served by that PSAP. Axon retains sole
discretion to determine PSAP eligibility, and may consider additional factors including call volume,
deployment feasibility, and PSAP configuration in making its determination. If customer is interested in
Prepared products as part of the purchase of AI Era Plan, Customer to assist Axon in making all eligibility
determinations within 90 days of the date of quote signature.
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Axon Customer Experience Improvement Program Appendix
The ACEIP is designed to accelerate Axon’s development of technology, such as building and supporting automated
features, aiming to increase safety within communities and efficiency in public safety. Axon may make limited use of
Customer Content from participating customers to provide, develop, improve, and support current and future Axon
products (collectively, “ACEIP Purposes”). ACEIP has 2 modes of participation, Basic and Custom. Customer is enrolled
in ACEIP Basic by default. If Customer does not want to participate in ACEIP Basic, ACEIP Custom, or both, Customer
can revoke its consent at any time via email to aceip@axon.com.
Axon Obligations
ACEIP Basic
When Axon uses Customer Content for ACEIP Purposes, Axon will:
Use Customer Content only for ACEIP Purposes.
Prohibit direct human access to Customer Content, including by Axon personnel and subprocessors, except as
needed to perform or validate deletion.
Retain Customer Content only as long as needed to create Transformed Content (defined below) and validate
the transformations.
Apply privacy-preserving transformations that remove identifying information appropriate to the use case
(“Transformed Content”). AI model weights and similar insights that do not contain Customer Content are
Transformed Content. Transformed Content is not Customer Content.
Retain and permit direct human access to Transformed Content for ACEIP Purposes.
Maintain security, privacy, and data governance programs as described in the Axon Cloud Services Terms
Appendix, and apply them to ACEIP.
Transparency Portal Publication
Before activating a use case, Axon will publish it on the Axon Transparency Portal, including the product development
purpose, data types involved, and privacy-preserving techniques used. Axon will also notify ACEIP participants when
the Transparency Portal is updated with a new or materially changed use case. Fifteen (15) calendar days after
notification, Axon may activate the use case for all Basic participants.
Opt Out
Customer may opt out of ACEIP Basic at any time via aceip@axon.com. Axon endeavors to implement opt outs within
fifteen (15) calendar days. Transformations of Customer Content cease when Axon implements the opt out. Axon may
retain Transformed Content created before it implemented the opt out request.
ACEIP Custom
Custom use cases may be governed by separate written terms between Axon and Customer. Those terms will control
that use case. Please direct inquiries regarding Custom participation to aceip@axon.com.
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Professional Services Appendix
If any of the Professional Services specified below are included on the Quote, this Appendix applies.
1. Utilization of Services. Customer must use professional services as outlined in the Quote and this Appendix within
six (6) months of the Effective Date.
2. Axon Full Service (Axon Full Service). Axon Full Service includes advance remote project planning and
configuration support and up to four (4) consecutive days of on-site service and a professional services manager to
work with Customer to assess Customer’s deployment and determine which on-site services are appropriate. If
Customer requires more than four (4) consecutive on-site days, Customer must purchase additional days. Axon Full-
Service options include:
System set up and configuration
Instructor-led setup of Axon View on smartphones (if applicable)
Configure categories and custom roles based on Customer need
Register cameras to Customer domain
Troubleshoot IT issues with Axon Evidence and Axon Dock ("Dock") access
One on-site session included
Dock configuration
Work with Customer to decide the ideal location of Docks and set configurations on Dock
Authenticate Dock with Axon Evidence using admin credentials from Customer
On-site assistance, not to include physical mounting of docks
Best practice implementation planning session
Provide considerations for the establishment of video policy and system operations best practices based
on Axon’s observations with other customers
Discuss the importance of entering metadata in the field for organization purposes and other best
practices for digital data management
Provide referrals of other customers using the Axon camera devices and Axon Evidence
Recommend rollout plan based on review of shift schedules
System Admin and troubleshooting training sessions
Step-by-step explanation and assistance for Customer’s configuration of security, roles & permissions, categories
& retention, and other specific settings for Axon Evidence.
Axon instructor training (Train the Trainer)
Training for Customer’s in-house instructors who can support Customer’s Axon camera and Axon Evidence
training needs after Axon has fulfilled its contractual on-site obligations.
Evidence sharing training
Tailored workflow instruction for Investigative Units on sharing cases and evidence with local prosecuting agencies.
Users go-live training and support sessions
Assistance with device set up and configuration
Training on device use, Axon Evidence, and Evidence Sync
Implementation document packet
Axon Evidence administrator guides, camera implementation guides, network setup guide, sample policies, and
categories & roles guide.
Post go-live review
3. Body-Worn Camera Starter Service (Axon Starter). Axon Starter includes advance remote project planning and
configuration support and one (1) day of on-site Services and a professional services manager to work closely with
Customer to assess Customer’s deployment and determine which Services are appropriate. If Customer requires
more than one (1) day of on-site Services, Customer must purchase additional on-site Services. The Axon Starter
options include:
System set up and configuration (Remote Support)
Instructor-led setup of Axon View on smartphones (if applicable)
Configure categories & custom roles based on Customer need
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Troubleshoot IT issues with Axon Evidence and Dock access
Dock configuration
Work with Customer to decide the ideal location of Dock setup and set configurations on Dock
Authenticate Dock with Axon Evidence using "Administrator" credentials from Customer
Does not include physical mounting of docks
Axon instructor training (Train the Trainer)
Training for Customer’s in-house instructors who can support Customer’s Axon camera and Axon Evidence
training needs after Axon’s has fulfilled its contracted on-site obligations
User go-live training and support sessions
Assistance with device set up and configuration
Training on device use, Axon Evidence, and Evidence Sync
Implementation document packet
Axon Evidence administrator guides, camera implementation guides, network setup guide, sample policies, and
categories & roles guide
4. Body-Worn Camera Virtual 1-Day Service (Axon Virtual). Axon Virtual includes all items in the BWC Starter
Service Package, except one (1) day of on-site services.
5. CEW Services Packages. CEW Services Packages are detailed below:
System set up and configuration
Configure Axon Evidence categories & custom roles based on Customer need.
Troubleshoot IT issues with Axon Evidence.
Register users and assign roles in Axon Evidence.
For the CEW Full-Service Package: On-site assistance included
For the CEW Starter Package: Virtual assistance included
Dedicated Project Manager
Assignment of specific Axon representative for all aspects of planning the rollout (Project Manager). Ideally, Project
Manager will be assigned to Customer 4–6 weeks before rollout.
Best practice implementation planning session to include:
Provide considerations for the establishment of CEW policy and system operations best practices based
on Axon’s observations with other customers.
Discuss the importance of entering metadata and best practices for digital data management.
Provide referrals to other customers using TASER CEWs and Axon Evidence.
For the CEW Full-Service Package: On-site assistance included.
For the CEW Starter Package: Virtual assistance included.
System Admin and troubleshooting training sessions
On-site sessions providing a step-by-step explanation and assistance for Customer’s configuration of security,
roles & permissions, categories & retention, and other specific settings for Axon Evidence.
Axon Evidence Instructor T raining
Provide training on the Axon Evidence to educate instructors who can support Customer’s subsequent
Axon Evidence training needs.
For the CEW Full-Service Package: Training for up to 3 individuals at Customer’s facility
For the CEW Starter Package: Training for up to 1 individual virtually
TASER CEW inspection and device assignment
Axon’s on-site professional services team will perform functions check on all new TASER CEW Smart weapons
and assign them to a user on Axon Evidence.
Post go-live review
For the CEW Full-Service Package: On-site assistance included.
For the CEW Starter Package: Virtual assistance included.
6. Smart Weapon Transition Service. The Smart Weapon Transition Service includes:
Archival of CEW Firing Logs
Axon’s on-site professional services team will upload CEW firing logs to Axon Evidence from all TASER CEW
Smart Weapons that Customer is replacing with newer Smart Weapon models.
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Return of Old Weapons
Axon’s on-site professional service team will ship all old weapons back to Axon’s headquarters.
Axon will provide Customer with a Certificate of Destruction.
*Note: CEW Full-Service packages for TASER 7 or TASER 10 include Smart Weapon Transition Service instead of
1-Day Device Specific Instructor Course.
7. VR Services Package. VR Service includes advance remote project planning and configuration support and one (1)
day of on-site service and a professional services manager to work with Customer to assess Customer's deployment
and determine which Services are appropriate. The VR Service training options include:
System set up and configuration (Remote Support)
• Instructor-led setup of Axon VR headset content
• Configure Customer settings based on Customer need
• Troubleshoot IT issues with Axon VR headset
Axon instructor training (Train the Trainer)
Training for up to five (5) Customer in-house instructors who can support Customer's Axon VR CET and
SIM training needs after Axon has fulfilled its contracted on-site obligations.
Classroom and practical training sessions
Step-by-step explanation and assistance for Customer's configuration of Axon VR CET and SIM functionality,
basic operation, and best practices.
8. Axon Air, On-Site Training. Axon Air, On-Site training includes advance remote project planning and configuration
support and one (1) day of on-site Services and a professional services manager to work closely with Customer to
assess Customer's deployment and determine which Services are appropriate. If Customer requires more than one
(1) day of on-site Services, Customer must purchase additional on-site Services. The Axon Air, On-Site training
options include:
System set up and configuration (Remote Support)
• Instructor-led setup of Axon Air App (ASDS)
• Configure Customer settings based on Customer need
• Configure drone controller
• Troubleshoot IT issues with Axon Evidence
Axon instructor training (Train the Trainer)
Training for Customer's in-house instructors who can support Customer's Axon Air and Axon Evidence
training needs after Axon’s has fulfilled its contracted on-site obligations
Classroom and practical training sessions
Step-by-step explanation and assistance for Customer's configuration of Axon Respond+ livestreaming
functionality, basic operation, and best practices
9. Axon Air, Virtual Training. Axon Air, Virtual training includes all items in the Axon Air, On-Site Training Package,
except the practical training session, with the Axon Instructor training for up to four hours virtually.
10. Signal Sidearm Installation Service.
a. Purchases of 50 SSA units or more: Axon will provide one (1) day of on-site service and one professional
services manager and will provide train the trainer instruction, with direct assistance on the first of each unique
holster/mounting type. Customer is responsible for providing a suitable work/training area.
b. Purchases of less than 50 SSA units: Axon will provide a 1-hour virtual instruction session on the basics of
installation and device calibration.
11. Axon Justice Implementation. Axon Justice Implementation includes advanced remote project planning,
configuration support, and training. Axon Justice Implementation includes :
System set up and configuration
Axon performs discovery to understand and document the Agency’s needs.
Axon collaborates with the Client to configure workflows, permissions, and privileges within Axon
Evidence based on the Client’s needs.
Axon will facilitate a workflow discussion with the core admin team.
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Disclosures
Axon enables the Client to share digital evidence to the defense through the following methods as
determined by Client and Axon:
1. Public Defender Case Sharing
2. Disclosure Portal
3. Download Links
Training
Agency Trainers. Axon works with the Agency to identify the Agency trainers receiving instruction
on the product. Axon provides a training guide that outlines the covered topics, intended audience,
facility needs, and duration of the training. Axon will schedule a cadence of remote training
sessions as needed, which are not to exceed three (3) 2-hour training sessions for Agency staff.
Each session can accommodate up to 20 users and will train them in full system functionality.
Training sessions provided by Axon are conducted on consecutive weekdays (Tuesday-Thursday)
during normal business hours (9am-6pm with an hour break in between sessions). After the initial
training, is responsible for any future training. Axon provides all training materials for successful
training.
Partner Agencies: Axon will provide Train the Trainer training to the Agency so that it is equipped
to train and support their partner agencies. Ensuring the partner agencies are trained to follow the
ingestion method is the Agency’s responsibility.
Go-Live Plan
Axon works in partnership with the Agency to build, coordinate, and execute a Go-Live plan to
ensure successful system acceptance. Axon coordinates the Go-Live event.
Implementation document packet
Axon Evidence administrator guides, camera implementation guides, network setup guide, sample
policies, and categories & roles guide
Post go-live review
12. Out of Scope Services. Axon is only responsible to perform the professional services described in the Quote, this
Appendix, and any applicable SOW. Any additional professional services are out of scope. The Parties must
document scope changes in a written and signed change order. Changes may require an equitable adjustment in the
charges or schedule.
13. Delivery of Services. Axon personnel will work Monday through Friday, 8:30 a.m. to 5:30 p.m., except holidays. Axon
will perform all on-site tasks over a consecutive timeframe. Axon will not charge Customer travel time by Axon
personnel to Customer premises as work hours.
14. Access Computer Systems to Perform Services. Customer authorizes Axon to access relevant Customer
computers and networks, solely for performing the Services. Axon will work to identify as soon as reasonably
practicable resources and information Axon expects to use and will provide an initial itemized list to Customer.
Customer is responsible for and assumes the risk of any problems, delays, losses, claims, or expenses resulting from
the content, accuracy, completeness, and consistency of all data, materials, and information supplied by Customer.
15. Site Preparation. Axon will provide a hardcopy or digital copy of current user documentation for the Axon Devices
("User Documentation"). User Documentation will include all required environmental specifications for the
professional services and Axon Devices to operate per the Axon Device User Documentation. Before installation of
Axon Devices (whether performed by Customer or Axon), Customer must prepare the location(s) where Axon Devices
are to be installed ("Installation Site") per the environmental specifications in the Axon Device User Documentation.
Following installation, Customer must maintain the Installation Site per the environmental specifications. If Axon
modifies Axon Device User Documentation for any Axon Devices under this Agreement, Axon will provide the update
to Customer when Axon generally releases it.
Additional Trainings. If the Customer purchases a training voucher, Customer must use the voucher within one (1)
year of issuance, or the voucher will be void. The voucher has no cash value. Customer cannot exchange it for
another device or service. Unless stated in the Quote, the voucher does not include travel expenses and will be
Customer responsibility.
16. Acceptance. When Axon completes professional services, Axon will present an acceptance form ("Acceptance
Form") to Customer. Customer will sign the Acceptance Form acknowledging completion. If Customer reasonably
believes Axon did not complete the professional services in substantial conformance with this Agreement, Customer
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must notify Axon in writing of the specific reasons for rejection within seven (7) calendar days from delivery of the
Acceptance Form. Axon will address the issues and re-present the Acceptance Form for signature. If Axon does not
receive the signed Acceptance Form or written notification of reasons for rejection within seven (7) calendar days of
delivery of the Acceptance Form, the professional services will be deemed accepted by Customer.
17. Customer Network. For work performed by Axon transiting or making use of Customer’s network, Customer is solely
responsible for maintenance and functionality of the network. In no event will Axon be liable for loss, damage, or
corruption of Customer’s network from any cause.
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Technology Assurance Plan Appendix
If Technology Assurance Plan ("TAP") or a combined offering including TAP is on the Quote, this appendix applies.
1. Officer Safety Plan. If Customer purchases an Officer Safety Plan ("OSP"), Customer will receive the deliverables
detailed in the Quote. Customer must accept delivery of the TASER CEW and accessories as soon as available from
Axon.
2. OSP 7 or OSP 10 Term. OSP 7 or OSP 10 begins on the date specified in the Quote ("OSP Term").
3. TAP Refresh. If Customer has no outstanding payment obligations and purchased TAP, Axon will provide Customer
a new Axon Device ("Device Refresh") as scheduled in the Quote. If Customer purchased TAP, Axon will provide a
Device Refresh that is the same or like Axon Device, at Axon’s option. Axon makes no guarantee the Device Refresh
will utilize the same accessories or Axon Dock.
4. Dedrone Refresh. Under the Dedrone Refresh Program (“Program”), you will receive replacement hardware for each
covered product purchased under the Program. The replacement hardware will be the same model as, or a
comparable model to, the original. The Program does not require Axon to provide next-generation or upgraded
versions. You are not required to return the original hardware upon receipt of the replacement.
5. TAP Dock Refresh. If Customer has no outstanding payment obligations and purchased TAP, Axon will provide
Customer a new Axon Dock, if required for an Axon Device, as scheduled in the Quote ("Dock Refresh"). Accessories
associated with any Dock Refreshes are subject to change at Axon discretion. Dock Refreshes will only include a
new Axon Dock Bay configuration unless a new Axon Dock core is required for Axon Device compatibility. If Customer
originally purchased a single-bay Axon Dock, the Dock Refresh will be a single-bay Axon Dock model that is the same
or like Axon Device, at Axon’s option. If Customer originally purchased a multi-bay Axon Dock, the Dock Refresh will
be a multi-bay Axon Dock that is the same or like Axon Device, at Axon’s option.
6. Refresh Delay. Axon may ship the Axon Device and Dock Refreshes as scheduled in the Quote without prior
confirmation from Customer unless the Parties agree in writing otherwise at least ninety (90) days in advance. Axon
may ship the final Axon Device and Dock Refreshes as scheduled in the Quote sixty (60) days before the end of the
Subscription Term without prior confirmation from Customer.
7. Upgrade Change. If Customer wants to upgrade Axon Device models from the current Axon Device to an upgraded
Axon Device, Customer must pay the price difference between the MSRP for the current Axon Device and the MSRP
for the upgraded Axon Device. If the model Customer desires has an MSRP less than the MSRP of the offered Axon
Device Refreshes or Dock Refresh, Axon will not provide a refund. The MSRP is the MSRP in effect at the time of
the upgrade. For Dedrone devices Axon does not guarantee that next-gen products will be available at the time of
refresh.
8. Return of Original Axon Device. Except for any Dedrone devices, within thirty (30) days of receiving a Deviceor
Dock Refresh, Customer must return the original Axon Devices to Axon or destroy the Axon Devices and provide a
certificate of destruction to Axon including serial numbers for the destroyed Axon Devices. If Customer does not return
or destroy the Axon Devices, Axon will deactivate the serial numbers for the Axon Devices received by Customer. For
Dedrone hardware, the Customer has no obligation to return or destroy the hardware under the TAP program.
9. Termination. If TAP or OSP terminates or expires:
9.1. TAP and OSP coverage terminate as of the date of termination and no refunds will be given.
9.2. Axon will not and has no obligation to provide the Upgrade Models.
9.3 Customer must make any missed payments due to the termination before Customer may purchase any future
TAP or OSP.
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TASER Device Appendix
This TASER Device Appendix applies to Customer’s TASER 7, TASER 10, OSP 7, OSP 10, OSP Plus, OSP 7 Plus
Premium OSP 10 Plus Premium and the TASER component of any TASER mounted drones purchased from Axon, if
applicable.
1. Duty Cartridge Replenishment Plan. If the Quote includes "Duty Cartridge Replenishment Plan", Customer must
purchase the plan for each CEW user. A CEW user includes officers that use a CEW in the line of duty and those that
only use a CEW for training. Customer may not resell cartridges received. Axon will only replace cartridges used in
the line of duty.
2. Training. If the Quote includes a TASER On Demand Certification subscription, Customer will have on-demand
access to TASER Instructor and TASER Master Instructor courses only for the duration of the TASER Subscription
Term. Axon will issue a maximum of ten (10) TASER Instructor vouchers and ten (10) TASER Master Instructor
vouchers for every one thousand TASER Subscriptions purchased. Customer shall utilize vouchers to register for
TASER courses at their discretion; however, Customer may incur a fee for cancellations less than 10 business days
prior to a course date or failure to appear to a registered course. The voucher has no cash value. Customer cannot
exchange voucher for any other Device or Service. Any unused vouchers at the end of the Term will be forfeited. A
voucher does not include any travel or other expenses that might be incurred related to attending a course.
3. Limited Warranty.
3.1. “Deployment” means use of the TASER weapon resulting in the discharge of the conducted energy weapon
(“CEW”) cartridge probe. For TASER 10 each probe discharged is consider one Deployment and for TASER 7
the dual probe discharged is considered one Deployment.
3.2. Single User Warranty. If the TASER Device is assigned and used by a single user, Axon warrants that Axon-
manufactured TASER Device is free from defects in workmanship and materials for the earlier of: one (1) year
from the date of Customer’s receipt or 100.
3.3. Pooled User Warranty. If the TASER Device is assigned and used by multiple users, Axon warrants that Axon-
manufactured TASER Device is free from defects in workmanship and materials for the earlier of: one (1) year
from the date of Customer’s receipt or, 100 Deployments.
3.4. Training User Devices. If the TASER Device is used for training, Axon warrants that Axon-manufactured TASER
Device is free from defects in workmanship and materials for the earlier of: one (1) year from the date of
Customer’s receipt or 100 Deployments.
3.5. TASER 10L Devices. If the TASER Device is a TASER 10L (TASER 10 Light) as defined in the Quote, Axon
warrants that the TASER Device is free from defects in workmanship and materials for the earlier of one (1)
year from the date of Customer’s receipt or 100 Deployments.
3.6. CEW Cartridges. Used CEW cartridges are deemed to have operated properly.
3.7. Remaining Terms. The remaining Warranty terms of the Agreement including Disclaimer, Claims, Spare Axon
Devices and Limitations shall apply to this TASER Device Appendix.
3.8. Registration. Prior to use of the TASER Device, Customer must register each TASER Device in TASER Device
Axon Evidence tenancy as a single user, pooled or training device. Failure to properly register the TASER Device
prior to its use may void the warranty at Axon’s sole discretion.
4. Extended Warranty. If the Quote includes an extended warranty, the extended warranty coverage period begins
upon the expiration of the Limited Warranty and continues for the period defined in the Quote. Each additional year
of warranty purchased will be in accordance with the applicable Limited Warranty category above. The maximum
warranty period that may be purchased for an individual TASER Device will be the earlier of five (5) years or 500
Deployments, this includes the Limited Warranty. Limited Warranty. Reduced Life TASER 10L device has a
maximum warranty that may be purchased will be the earlier of two (2) years or 200 including the Limited Warranty.
5. Upgrade Change. If Customer wants to upgrade TASER Device from the current TASER Device to an upgraded
Axon TASER Device that was not available at the time the parties entered into the original Quote, Customer must
pay the price difference between the MSRP for the current TASER Device and the MSRP for the upgraded TASER
Device. If the model Customer desires has an MSRP less than the MSRP of the offered new TASER Device, Axon
will not provide a refund. The MSRP is the MSRP in effect at the time of the upgrade.
6. Trade-in. If the Quote contains a discount on CEW-related line items and that discount is contingent upon the trade-
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in of hardware, Customer must return used hardware and accessories associated with the discount ("Trade-In Units")
to Axon within the below prescribed timeline. Customer must ship batteries via ground shipping. Axon will provide
Customer with a pre-paid shipping label for the return of the Trade-In Units. If Axon does not receive Trade-In Units
within the timeframe below, Axon will invoice Customer the value of the trade-in credit. Customer may not destroy
Trade-In Units and receive a trade-in credit.
Customer Size Days to Return from Start Date of TASER 10 Subscription
Less than 100 officers 60 days
100 to 499 officers 90 days
500+ officers 180 days
7. Customer Warranty. If Customer is located in the US, Customer warrants and acknowledges that TASER 10 is
classified as a firearm and is being acquired for official Customer use pursuant to a law enforcement agency transfer
under the Gun Control Act of 1968.
8. Purchase Order. To comply with applicable laws and regulations, Customer must provide a purchase order to Axon
prior to shipment of TASER 10.
9. Apollo Grant (US only). If Customer has received an Apollo Grant from Axon, Customer must pay all fees in the
Quote prior to upgrading to any new TASER Device offered by Axon.
10. Termination. If payment for TASER Device is more than thirty (30) days past due, Axon may terminate Customer’s
TASER Device plan by notifying Customer. Upon termination for any reason, then as of the date of termination:
10.1. TASER Device extended warranties and access to Training Content will terminate. No refunds will be given.
10.2. Customer will be responsible for payment of any missed payments due to the termination before being allowed
to purchase any future TASER Device plan.
10.3. Axon will invoice Customer the remaining MSRP for TASER Devices received before termination. If terminating
for non-appropriation, Axon will not invoice Customer if Customer returns the TASER Device, rechargeable
battery, holster, dock, core, training suits, and unused cartridges to Axon within thirty (30) days of the date of
termination.
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Axon Auto-Tagging Appendix
If Auto-Tagging is included on the Quote, this Appendix applies.
1. Scope. Axon Auto-Tagging consists of the development of a module to allow Axon Evidence to interact with
Customer’s Computer-Aided Dispatch ("CAD") or Records Management Systems ("RMS"). This allows End Users to
auto-populate Axon video meta-data with a case ID, category, and location-based on data maintained in Customer’s
CAD or RMS.
2. Support. For thirty (30) days after completing Auto-Tagging Services, Axon will provide up to five (5) hours of remote
support at no additional charge. Axon will provide free support due to a change in Axon Evidence , if Customer
maintains an Axon Evidence and Auto-Tagging subscription. Axon will not provide support if a change is required
because Customer changes its CAD or RMS.
3. Changes. Axon is only responsible to perform the Services in this Appendix for Auto-Tagging and any applicable
SOW. Any additional Services are out of scope. The Parties must document scope changes in a written and signed
change order. Changes may require an equitable adjustment in fees or schedule.
4. Customer Responsibilities. Axon’s performance of Auto-Tagging Services requires Customer to:
4.1. Make available relevant systems, including Customer’s current CAD or RMS, for assessment by Axon
(including remote access if possible);
4.2. Make required modifications, upgrades or alterations to Customer’s hardware, facilities, systems and networks
related to Axon’s performance of Auto-Tagging Services;
4.3. Provide access to the premises where Axon is performing Auto-Tagging Services, subject to Customer safety
and security restrictions, and allow Axon to enter and exit the premises with laptops and materials needed to
perform Auto-Tagging Services;
4.4. Provide all infrastructure and software information (TCP/IP addresses, node names, network configuration)
necessary for Axon to provide Auto-Tagging Services;
4.5. Promptly install and implement any software updates provided by Axon;
4.6. Ensure that all appropriate data backups are performed;
4.7. Provide assistance, participation, and approvals in testing Auto-Tagging Services;
4.8. Provide Axon with remote access to Customer’s Axon Evidence account when required;
4.9. Notify Axon of any network or machine maintenance that may impact the performance of the module at
Customer; and
4.10. Ensure reasonable availability of knowledgeable staff and personnel to provide timely, accurate, complete, and
up-to-date documentation and information to Axon.
5. Access to Systems. Customer authorizes Axon to access Customer’s relevant computers, network systems, and
CAD or RMS solely for performing Auto-Tagging Services. Axon will work diligently to identify the resources and
information Axon expects to use and will provide an initial list to Customer. Customer is responsible for and assumes
the risk of any problems, delays, losses, claims, or expenses resulting from the content, accuracy, completeness,
and consistency of all data, materials, and information supplied by Customer.
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Axon ALPR Appendix
If Axon Fleet 2, Axon Fleet 3, or any future generation of Axon Fleet (collectively, “Axon Fleet”) or Axon Outpost or Axon
Lightpost (collectively all “ALPR Products”) is included on the Quote, this Appendix applies.
1. Customer Responsibilities.
1.1. Customer must ensure its infrastructure and vehicles adhere to the minimum requirements to operate Axon
ALPR Products as established by Axon during the qualifier call and on-site assessment at Customer and in any
technical qualifying questions. If Customer’s representations are inaccurate, the Quote is subject to change.
1.2. Customer is responsible for providing a suitable work area for Axon or Axon third-party providers to install Axon
ALPR Products into Customer vehicles and/or at designated installation location(s).s Customer is responsible
for making available all vehicles for which installation services were purchased and preparing all installation
sites, during the agreed upon onsite installation dates, Failure to make vehicles available or prepare installation
sites may require an equitable adjustment in fees or schedule
2. Third-party Installer. Axon will not be liable for the failure of Axon Fleet, Axon Outpost, or Axon Lightpost hardware
to operate per specifications if such failure results from installation not performed by, or as directed by Axon.
3. Axon Fleet Specific Terms.
3.1. Cradlepoint. If Customer purchases Cradlepoint hardware, software, or services, Customer will comply with
Cradlepoint’s end user license agreement. The term of the Cradlepoint license may differ from the Axon
Evidence Subscription. If Customer requires Cradlepoint support, Customer will contact Cradlepoint directly.
By accepting a Quote including Cradlepoint products, Customer designates and authorizes Axon as its partner
of record for purposes of Cradlepoint product renewals, support coordination, and other relevant functions.
This designation applies to all Cradlepoint products acquired by Customer during the Subscription Term of the
applicable Quote whether directly from Cradlepoint, through Axon, or through any third-party vendor or
distributor. Axon shall have no liability to Customer or any third party arising out of or relating to Axon’s acts or
omissions as the Partner of Record. Customer has the right to opt out of this authorization at any time by
providing prior written notification to both Axon and Cradlepoint. Upon such notification, the designation will be
removed. This authorization remains effective until formally removed in accordance with this section or as
otherwise agreed between the parties in the Agreement.
3.2. Axon Vehicle Software License. Axon grants Customer a non-exclusive, royalty-free, worldwide, perpetual
license to use ViewXL or Dashboard (collectively, "Axon Vehicle Software".) "Use" means storing, loading,
installing, or executing Axon Vehicle Software solely for data communication with Axon Devices. The Axon
Vehicle Software term begins upon the start of the Axon Evidence Subscription
3.3. Restrictions. Customer may not: (a) modify, alter, tamper with, repair, or create derivative works of Axon
Vehicle Software; (b) reverse engineer, disassemble, or decompile Axon Vehicle Software, apply any process
to derive the source code of Axon Vehicle Software, or allow others to do so; (c) access or use Axon Vehicle
Software to avoid incurring fees or exceeding usage limits; (d) copy Axon Vehicle Software in whole or part;
(e) use trade secret information contained in Axon Vehicle Software; (f) resell, rent, loan or sublicense Axon
Vehicle Software; (g) access Axon Vehicle Software to build a competitive device or service or copy any
features, functions or graphics of Axon Vehicle Software; or (h) remove, alter or obscure any confidentiality or
proprietary rights notices (including copyright and trademark notices) of Axon or Axon’s licensors on or within
Axon Vehicle Software.
12. Axon Outpost Specific Terms.
3.4. Outpost License and Permits. Customers will obtain, maintain all legally required permits, authorizations,
and/or licensing in order to place, maintain, and/or remove the Axon Outpost device at the installation location
including licenses or permits for fixed installation of poles. If mutually agreed by the parties, Axon or an Axon
authorized subcontractor may assist with obtaining the necessary local, state, or Federal approvals before
installing Axon Outpost.
13. Installation. Customer will adhere to the installation requirements as agreed in the Outpost SOW.
14. Vandalism or Motor Vehicle Accident Warranty. If Customer purchases the Vandalism and Accident warranty,
Axon will provide up to two (2) replacements per warranty purchased if your Outpost is damaged due to vandalism
or a motor vehicle accident. Axon will make a commercially reasonable effort to provide new installation free of
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charge, but installation may require additional cost. Axon does not provide refunds or credits if the warranty is
not used during the Term of the Quote.
15. Axon Lightpost Specific Terms.
3.5. Ubicquia. If Customer purchases Lightpost hardware and installation services, any warranties for the hardware
are provided exclusively by the third-party manufacturer Ubicquia. All hardware-related support or warranty
claims must be directed to the respective third-party provider. Axon is not responsible for servicing or replacing
hardware. Axon will provide and support software components in accordance with the applicable Quote.
3.6. Installation. Installation of Axon Lightpost equipment will be performed by a third-party service provider
authorized by Axon. Axon does not directly perform installation services.
3.7. Power. Customer agrees to supply a power source, in compliance with Lightpost requirements, at each site
where a Lightpost device is installed. The power must be available on a 24-hour, 7 days per week (24/7) basis.
16. Wireless Offload Server
7.1 License Grant. Axon grants Customer a non-exclusive, royalty-free, worldwide, perpetual license to use
Wireless Offload Server ("WOS"). "Use" means storing, loading, installing, or executing WOS solely for data
communication with Axon Devices for the number of licenses purchased. The WOS term begins upon the start
of the Axon Evidence Subscription.
7.2 Restrictions. Customer may not: (a) modify, alter, tamper with, repair, or create derivative works of WOS; (b)
reverse engineer, disassemble, or decompile WOS, apply any process to derive the source code of WOS, or
allow others to do so; (c) access or use WOS to avoid incurring fees or exceeding usage limits; (d) copy WOS
in whole or part; (e) use trade secret information contained in WOS; (f) resell, rent, loan or sublicense WOS;
(g) access WOS to build a competitive device or service or copy any features, functions or graphics of WOS;
or (h) remove, alter or obscure any confidentiality or proprietary rights notices (including copyright and
trademark notices) of Axon or Axon’s licensors on or within WOS.
7.3 Updates. If Customer purchases WOS maintenance, Axon will make updates and error corrections to WOS
("WOS Updates") available electronically via the Internet or media as determined by Axon. Customer is
responsible for establishing and maintaining adequate Internet access to receive WOS Updates and
maintaining computer equipment necessary for use of WOS. The Quote will detail the maintenance term.
7.4 WOS Support. Upon request by Axon, Customer will provide Axon with access to Customer’s store and forward
servers solely for troubleshooting and maintenance.
17. Acceptance Checklist. If Axon provides Services to Customer pursuant to any statement of work in connection
with Axon ALPR Products, within seven (7) days of the date on which Customer retrieves Customer's vehicle(s)
from the Axon installer or Axon Outpost or Axon Lightpost installation is complete, said ALPR Products having
been installed and configured with tested and fully and properly operational hardware and software identified
above, Customer will receive a Professional Services Acceptance Checklist to submit to Axon indicating
acceptance or denial of said deliverables. In the event Customer does not respond to the Professional Services
Acceptance Checklist within seven (7) business days, the installation of the ALPR Products and services shall
be deemed accepted.
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Axon Respond Appendix
This Axon Respond Appendix applies to Axon Respond, Axon Respond Device Plus, and Device Connectivity if any are
included on the Quote.
1. Axon Respond Subscription Term. If Customer purchases Axon Respond as part of a combined offering on a
Quote, the Axon Respond subscription begins on the later of the (1) start date of that offering within the Quote, or (2)
date Axon provisions Axon Respond to Customer. If Customer purchases Axon Respond as a standalone, the Axon
Respond subscription begins the later of the (1) date Axon provisions Axon Respond to Customer, or (2) first day of
the month following the Effective Date. The Axon Respond subscription term will end upon the completion of the Axon
Evidence Subscription associated with Axon Respond.
2. Scope of Axon Respond. The scope of Axon Respond is to assist Customer with real-time situational awareness
during critical incidents to improve officer safety, effectiveness, and awareness. In the event Customer uses Axon
Respond outside this scope, Axon may initiate good-faith discussions with Customer on upgrading Customer’s Axon
Respond to better meet Customer’s needs.
3. Axon Body LTE Requirements. Axon Respond is only available and usable with an LTE enabled body-worn camera.
Axon is not liable if Customer utilizes the LTE device outside of the coverage area or if the LTE carrier is unavailable.
LTE coverage is available in the United States including U.S. territories, Additional verification will be required for use
in select international regions. Axon may utilize a carrier of Axon’s choice to provide LTE service. Axon may change
LTE carriers during the Term without Customer’s consent.
4. Axon Fleet LTE Requirements. Axon Respond is only available and usable with a Fleet 3 system configured with
LTE modem and service. Customer is responsible for providing LTE service for the modem. Coverage and availability
of LTE service is subject to Customer’s LTE carrier.
5. Axon Respond Service Limitations. Customer acknowledges that LTE service is made available only within the
operating range of the networks. Service may be temporarily refused, interrupted, or limited because of: (a) facilities
limitations; (b) transmission limitations caused by atmospheric, terrain, other natural or artificial conditions adversely
affecting transmission, weak batteries, system overcapacity, movement outside a service area or gaps in coverage
in a service area, and other causes reasonably outside of the carrier’s control such as intentional or negligent acts of
third parties that damage or impair the network or disrupt service; or (c) equipment modifications, upgrades,
relocations, repairs, and other similar activities necessary for the proper or improved operation of service.
5.1. With regard to Axon Body, Partner networks are made available as-is and the carrier makes no warranties or
representations as to the availability or quality of roaming service provided by carrier partners, and the carrier
will not be liable in any capacity for any errors, outages, or failures of carrier partner networks. Customer
expressly understands and agrees that it has no contractual relationship whatsoever with the underlying
wireless service provider or its affiliates or contractors and Customer is not a third-party beneficiary of any
agreement between Axon and the underlying carrier.
6. Termination. Upon termination of this Agreement, or if Customer stops paying for Axon Respond or combined
offerings that include Axon Respond, Axon will end Axon Respond services, including any Axon-provided LTE service.
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Axon Virtual Reality Content Terms of Use Appendix
If Virtual Reality is included on the Quote, this Appendix applies.
1. Term. The Quote will detail the products and license duration, as applicable, of the goods, services, and software,
and contents thereof, provided by Axon to Customer related to virtual reality (collectively, "Virtual Reality Media").
2. Headsets. Customer may purchase additional virtual reality headsets from Axon. In the event Customer decides to
purchase additional virtual reality headsets for use with Virtual Reality Media, Customer must purchase those
headsets from Axon.
3. License Restrictions. All licenses will immediately terminate if Customer does not comply with any term of this
Agreement. If Customer utilizes more users than stated in this Agreement, Customer must purchase additional Virtual
Reality Media licenses from Axon. Customer may not use Virtual Reality Media for any purpose other than as
expressly permitted by this Agreement. Customer may not:
3.1. modify, tamper with, repair, or otherwise create derivative works of Virtual Reality Media;
3.2. reverse engineer, disassemble, or decompile Virtual Reality Media or apply any process to derive the source
code of Virtual Reality Media, or allow others to do the same;
3.3. copy Virtual Reality Media in whole or part, except as expressly permitted in this Agreement;
3.4. use trade secret information contained in Virtual Reality Media;
3.5. resell, rent, loan or sublicense Virtual Reality Media;
3.6. access Virtual Reality Media to build a competitive device or service or copy any features, functions, or graphics
of Virtual Reality Media; or
3.7. remove, alter, or obscure any confidentiality or proprietary rights notices (including copyright and trademark
notices) of Axon or Axon’s licensors on or within Virtual Reality Media or any copies of Virtual Reality Media.
4. Privacy. Customer’s use of the Virtual Reality Media is subject to the Axon Virtual Reality Privacy Policy, a current
version of which is available at https://www.axon.com/axonvrprivacypolicy.
5. Termination. Axon may terminate Customer’s license immediately for Customer’s failure to comply with any of the
terms in this Agreement.
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Axon Evidence Local Software Appendix
This Appendix applies if Axon Evidence Local is included in the Quote.
1. License. Axon owns all executable instructions, images, icons, sound, and text in Axon Evidence Local. All rights are
reserved to Axon. Axon grants a non-exclusive, royalty-free, worldwide right and license to use Axon Evidence Local.
"Use" means storing, loading, installing, or executing Axon Evidence Local exclusively for data communication with
an Axon Device. Customer may use Axon Evidence Local in a networked environment on computers other than the
computer it installs Axon Evidence Local on, so long as each execution of Axon Evidence Local is for data
communication with an Axon Device. Customer may make copies of Axon Evidence Local for archival purposes only.
Customer shall retain all copyright, trademark, and proprietary notices in Axon Evidence Local on all copies or
adaptations.
2. Term. The Quote will detail the duration of the Axon Evidence Local license, as well as any maintenance. The term
will begin upon installation of Axon Evidence Local.
3. License Restrictions. All licenses will immediately terminate if Customer does not comply with any term of this
Agreement. Customer may not use Axon Evidence Local for any purpose other than as expressly permitted by this
Agreement. Customer may not:
3.1. modify, tamper with, repair, or otherwise create derivative works of Axon Evidence Local;
3.2. reverse engineer, disassemble, or decompile Axon Evidence Local or apply any process to derive the source
code of Axon Evidence Local, or allow others to do the same;
3.3. access or use Axon Evidence Local to avoid incurring fees or exceeding usage limits or quotas;
3.4. copy Axon Evidence Local in whole or part, except as expressly permitted in this Agreement;
3.5. use trade secret information contained in Axon Evidence Local;
3.6. resell, rent, loan or sublicense Axon Evidence Local;
3.7. access Axon Evidence Local to build a competitive device or service or copy any features, functions, or
graphics of Axon Evidence Local; or
3.8. remove, alter, or obscure any confidentiality or proprietary rights notices (including copyright and trademark
notices) of Axon or Axon’s licensors on or within Axon Evidence Local or any copies of Axon Evidence Local.
4. Support. Axon may make available updates and error corrections ("Updates") to Axon Evidence Local. Axon will
provide Updates electronically via the Internet or media as determined by Axon. Customer is responsible for
establishing and maintaining adequate access to the Internet to receive Updates. Customer is responsible for
maintaining the computer equipment necessary to use Axon Evidence Local. Axon may provide technical support of
a prior release/version of Axon Evidence Local for six (6) months from when Axon made the subsequent
release/version available.
5. Termination. Axon may terminate Customer’s license immediately for Customer’s failure to comply with any of the
terms in this Agreement. Upon termination, Axon may disable Customer’s right to login to Axon Evidence Local.
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Axon Application Programming Interface Appendix
This Appendix applies if Axon’s API Services or a subscription to Axon Cloud Services are included on the Quote.
1. Definitions.
1.1. "API Client" means the software that acts as the interface between Customer’s computer and the server, which
is already developed or to be developed by Customer.
1.2. "API Interface" means software implemented by Customer to configure Customer’s independent API Client
Software to operate in conjunction with the API Service for Customer’s authorized Use.
1.3. "Axon Evidence Partner API, API or Axon API" (collectively "API Service") means Axon’s API which provides
a programmatic means to access data in Customer’s Axon Evidence account or integrate Customer’s Axon
Evidence account with other systems.
1.4. "Use" means any operation on Customer’s data enabled by the supported API functionality.
2. Purpose and License.
2.1. Customer may use API Service and data made available through API Service, in connection with an API Client
developed by Customer. Axon may monitor Customer’s use of API Service to ensure quality, improve Axon
devices and services, and verify compliance with this Agreement. Customer agrees to not interfere with such
monitoring or obscure from Axon Customer’s use of API Service. Customer will not use API Service for
commercial use.
2.2. Axon grants Customer a non-exclusive, non-transferable, non-sublicensable, worldwide, revocable right and
license during the Term to use API Service, solely for Customer’s Use in connection with Customer’s API Client.
2.3. Axon reserves the right to set limitations on Customer’s use of the API Service, such as a quota on operations,
to ensure stability and availability of Axon’s API. Axon will use reasonable efforts to accommodate use beyond
the designated limits.
3. Configuration. Customer will work independently to configure Customer’s API Client with API Service for Customer’s
applicable Use. Customer will be required to provide certain information (such as identification or contact details) as
part of the registration. Registration information provided to Axon must be accurate. Customer will inform Axon
promptly of any updates. Upon Customer’s registration, Axon will provide documentation outlining API Service
information.
4. Customer Responsibilities. When using API Service, Customer and its End Users shall not:
4.1. use API Service in any way other than as expressly permitted under this Agreement;
4.2. use in any way that results in, or could result in, any security breach to Axon;
4.3. perform an action with the intent of introducing any virus, worm, defect, Trojan horse, malware, or any item of
a destructive nature to Axon Devices and Services;
4.4. interfere with, modify, disrupt or disable features or functionality of API Service or the servers or net works
providing API Service;
4.5. reverse engineer, decompile, disassemble, or translate or attempt to extract the source code from API Service
or any related software;
4.6. create an API Interface that functions substantially the same as API Service and offer it for use by third parties;
4.7. provide use of API Service on a service bureau, rental or managed services basis or permit other individuals
or entities to create links to API Service;
4.8. frame or mirror API Service on any other server, or wireless or Internet-based device;
4.9. make available to a third-party, any token, key, password or other login credentials to API Service;
4.10. take any action or inaction resulting in illegal, unauthorized or improper purposes ; or
4.11. disclose Axon’s API manual.
5. API Content. All content related to API Service, other than Customer Content or Customer’s API Client content, is
considered Axon’s API Content, including:
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5.1. the design, structure and naming of API Service fields in all responses and requests;
5.2. the resources available within API Service for which Customer takes actions on, such as evidence, cases,
users, or reports;
5.3. the structure of and relationship of API Service resources; and
5.4. the design of API Service, in any part or as a whole.
6. Prohibitions on API Content. Neither Customer nor its End Users will use API content returned from the API
Interface to:
6.1. scrape, build databases, or otherwise create permanent copies of such content, or keep cached copies longer
than permitted by the cache header;
6.2. copy, translate, modify, create a derivative work of, sell, lease, lend, convey, distribute, publicly display, or
sublicense to any third-party;
6.3. misrepresent the source or ownership; or
6.4. remove, alter, or obscure any confidentiality or proprietary rights not ices (including copyright and trademark
notices).
7. API Updates. Axon may update or modify the API Service from time to time ("API Update"). Customer is required to
implement and use the most current version of API Service and to make any applicable changes to Customer’s API
Client required as a result of such API Update. API Updates may adversely affect how Customer’s API Client access
or communicate with API Service or the API Interface. Each API Client must contain means for Customer to update
API Client to the most current version of API Service. Axon will provide support for one (1) year following the release
of an API Update for all depreciated API Service versions.
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Axon Channel Services Appendix
This Appendix applies if Customer purchases Axon Channel Service, as set forth on the Quote.
1. Definitions.
1.1. "Axon Digital Evidence Management System" means Axon Evidence or Axon Evidence Local, as specified
in the attached Channel Services Statement of Work.
1.2. "Active Channel" means a third-party system that is continuously communicating with an Axon Digital
Evidence Management System.
1.3. "Inactive Channel" means a third-party system that will have a one-time communication to an Axon Digital
Evidence Management System.
2. Scope. Customer currently has a third-party system or data repository from which Customer desires to share data
with Axon Digital Evidence Management. Axon will facilitate the transfer of Customer’s third-party data into an Axon
Digital Evidence Management System or the transfer of Customer data out of an Axon Digital Evidence Management
System as defined in the Channel Services Statement of Work ("Channel Services SOW"). Channel Services will
not delete any Customer Content. Customer is responsible for verifying all necessary data is migrated correctly and
retained per Customer policy.
3. Changes. Axon is only responsible to perform the Services described in this Appendix and Channel Services SOW.
Any additional services are out of scope. The Parties must document scope changes in a written and signed change
order. Changes may require an equitable adjustment in the charges or schedule.
4. Purpose and Use. Customer is responsible for verifying Customer has the right to share data from and provide
access to third-party system as it relates to the Services described in this Appendix and the Channel Services SOW.
For Active Channels, Customer is responsible for any changes to a third-party system that may affect the functionality
of the channel service. Any additional work required for the continuation of the Service may require additional fees.
An Axon Field Engineer may require access to Customer’s network and systems to perform the Services described
in the Channel Services SOW. Customer is responsible for facilitating this access per all laws and policies applicable
to Customer.
5. Project Management. Axon will assign a Project Manager to work closely with Customer’s project manager and
project team members and will be responsible for completing the tasks required to meet all contract deliverables on
time and budget.
6. Warranty. Axon warrants that it will perform the Channel Services in a workmanlike manner.
7. Monitoring. Axon may monitor Customer’s use of Channel Services to ensure quality, improve Axon devices and
services, prepare invoices based on the total amount of data migrated, and verify compliance with this Agreement.
Customer agrees not to interfere with such monitoring or obscure from Axon Customer’s use of channel services.
8. Customer’s Responsibilities. Axon’s successful performance of the Channel Services requires Customer:
8.1. Make available its relevant systems for assessment by Axon (including making these systems available to
Axon via remote access);
8.2. Provide access to the building facilities and where Axon is to perform the Channel Services, subject to safety
and security restrictions imposed by the Customer (including providing security passes or other necessary
documentation to Axon representatives performing the Channel Services permitting them to enter and exit
Customer premises with laptop personal computers and any other materials needed to perform the Channel
Services);
8.3. Provide all necessary infrastructure and software information (TCP/IP addresses, node names, and network
configuration) for Axon to provide the Channel Services;
8.4. Ensure all appropriate data backups are performed;
8.5. Provide Axon with remote access to the Customer’s network and third-party systems when required for Axon
to perform the Channel Services;
8.6. Notify Axon of any network or machine maintenance that may impact the performance of the Channel Services;
and
8.7. Ensure the reasonable availability by phone or email of knowledgeable staff, personnel, system administrators,
and operators to provide timely, accurate, complete, and up-to-date documentation and information to Axon
(these contacts are to provide background information and clarification of information required to perform the
Channel Services).
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Axon Technical Account Manager Appendix
This Appendix applies if Axon Support Engineer services are included in the Quote.
1. Axon Technical Account Manager Payment. Axon will invoice for Axon Technical Account Manager ("TAM")
services, as outlined in the Quote, when the TAM commences work on-site at Customer.
2. Full-Time TAM Scope of Services.
2.1. A Full-Time TAM will work on-site four (4) days per week, unless an alternate schedule or reporting location is
mutually agreed upon by Axon and Customer.
2.2. Customer’s Axon sales representative and Axon’s Customer Success team will work with Customer to define
its support needs and ensure the Full-Time TAM has skills to align with those needs. There may be up to a six-
(6-) month waiting period before the Full-Time TAM can work on-site, depending upon Customer’s needs and
availability of a Full-Time TAM.
2.3. The purchase of Full-Time TAM Services includes two (2) complimentary Axon Accelerate tickets per year of
the Agreement, so long as the TAM has started work at Customer, and Customer is current on all payments
for the Full-Time TAM Service.
2.4. The Full-Time TAM Service options are listed below:
Ongoing System Set-up and Configuration
Assisting with assigning cameras and registering docks
Maintaining Customer’s Axon Evidence account
Connecting Customer to "Early Access" programs for new devices
Account Maintenance
Conducting on-site training on new features and devices for Customer leadership team(s)
Thoroughly documenting issues and workflows and suggesting new workflows to improve the effectiveness of
the Axon program
Conducting weekly meetings to cover current issues and program status
Data Analysis
Providing on-demand Axon usage data to identify trends and insights for improving daily workflows
Comparing Customer's Axon usage and trends to peers to establish best practices
Proactively monitoring the health of Axon equipment and coordinating returns when needed
Direct Support
Providing on-site, Tier 1 and Tier 2 (as defined in Axon's Service Level Agreement) technical support for Axon
Devices
Proactively monitoring the health of Axon equipment
Creating and monitoring RMAs on-site
Providing Axon app support
Monitoring and testing new firmware and workflows before they are released to Customer’s production environment
Customer Advocacy
Coordinating bi-annual voice of customer meetings with Axon’s Device Management team
Recording and tracking Customer feature requests and major bugs
3. Regional TAM Scope of Services.
3.1. A Regional TAM will work on-site for three (3) consecutive days per quarter. Customer must schedule the on-
site days at least two (2) weeks in advance. The Regional TAM will also be available by phone and email
during regular business hours up to eight (8) hours per week.
3.2. There may be up to a six- (6-) month waiting period before Axon assigns a Regional TAM to Customer,
depending upon the availability of a Regional TAM.
3.3. The purchase of Regional TAM Services includes two (2) complimentary Axon Accelerate tickets per year of
the Agreement, so long as the TAM has started work at Customer and Customer is current on all payments
for the Regional TAM Service.
3.4. The Regional TAM service options are listed below:
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Account Maintenance
Conducting remote training on new features and devices for Customer’s leadership
Thoroughly documenting issues and workflows and suggesting new workflows to improve the effectiveness of
the Axon program
Conducting weekly conference calls to cover current issues and program status
Visiting Customer quarterly (up to 3 consecutive days) to perform a quarterly business review, discuss Customer's
goals for your Axon program, and continue to ensure a successful deployment of Axon Devices
Direct Support
Providing remote, Tier 1 and Tier 2 (As defined Axon's Service Level Agreement) technical support for Axon
Devices
Creating and monitoring RMAs remotely
Data Analysis
Providing quarterly Axon usage data to identify trends and program efficiency opportunities
Comparing Customer's Axon usage and trends to peers to establish best practices
Proactively monitoring the health of Axon equipment and coordinating returns when needed
Customer Advocacy
Coordinating bi-yearly Voice of Customer meetings with Device Management team
Recording and tracking Customer feature requests and major bugs
4. Out of Scope Services. The TAM is responsible to perform only the Services described in this Appendix. Any
additional Services discussed or implied that are not defined explicitly in this Appendix will be considered out of the
scope.
5. TAM Leave Time. The TAM will be allowed up to seven (7) days of sick leave and up to fifteen (15) days of vacation
time per each calendar year. The TAM will work with Customer to coordinate any time off and will provide Customer
with at least two (2) weeks’ notice before utilizing any vacation days.
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Axon Investigate Appendix
If the Quote includes Axon's On Prem Video Suite known as Axon Investigate or Third-Party Video Support License, the
following appendix shall apply.
1. License Grant. Subject to the terms and conditions specified below and upon payment of the applicable fees set
forth in the Quote, Axon grants to Customer a nonexclusive, nontransferable license to install, use, and display the
Axon Investigate software ("Software") solely for its own internal use only and for no other purpose, for the duration
of subscription term set forth in the Quote. This Agreement does not grant Customer any right to enhancements or
updates, but if such are made available to Customer and obtained by Customer, they shall become part of the
Software and governed by the terms of this Agreement.
2. Third-Party Licenses. Axon licenses several third-party codecs and applications that are integrated into the
Software. Users with an active support contract with Axon are granted access to these additional features. By
accepting this agreement, Customer agrees to and understands that an active support contract is required for all of
the following features: DNxHD output formats, decoding files via the "fast indexing" method, proprietary file metadata,
telephone and email support, and all future updates to the software. If Customer terminates the annual support
contract with Axon, the features listed above will be disabled within the Software. It is recommended that users remain
on an active support contract to maintain the full functionality of the Software.
3. Restrictions on Use. Customer may not permit any other person to use the Software unless such use is in
accordance with the terms of this Agreement. Customer may not modify, translate, reverse engineer, reverse compile,
decompile, disassemble or create derivative works with respect to the Software, except to the extent applicable laws
specifically prohibit such restrictions. Customer may not rent, lease, sublicense, grant a security interest in or
otherwise transfer Customer’s rights to or to use the Software. Any rights not granted are reserved to Axon.
4. Title. Axon and its licensors shall have sole and exclusive ownership of all right, title, and interest in and to the
Software and all changes, modifications, and enhancements thereof (including ownership of all trade secrets and
copyrights pertaining thereto), regardless of the form or media in which the original or copies may exist, subject only
to the rights and privileges expressly granted by Axon. This Agreement does not provide Customer with title or
ownership of the Software, but only a right of limited use.
5. Copies. The Software is copyrighted under the laws of the United States and international treaty provisions. Customer
may not copy the Software except for backup or archival purposes, and all such copies shall contain all Axon’s notices
regarding proprietary rights as contained in the Software as originally provided to Customer. If Customer receives
one copy electronically and another copy on media, the copy on media may be used only for archival purposes and
this license does not authorize Customer to use the copy of media on an additional server.
6. Actions Required Upon Termination. Upon termination of the license associated with this Agreement, Customer
agrees to destroy all copies of the Software and other text and/or graphical documentation, whether in electronic or
printed format, that describe the features, functions and operation of the Software that are provided by Axon to
Customer ("Software Documentation") or return such copies to Axon. Regarding any copies of media containing
regular backups of Customer's computer or computer system, Customer agrees not to access such media for the
purpose of recovering the Software or online Software Documentation.
7. Export Controls. None of the Software, Software Documentation or underlying information may be downloaded or
otherwise exported, directly or indirectly, without the prior written consent, if required, of the office of Export
Administration of the United States, Department of Commerce, nor to any country to which the U.S. has embargoed
goods, to any person on the U.S. Treasury Department’s list of Specially Designated Nations, or the U.S. Department
of Commerce’s Table of Denials.
8. U.S. Government Restricted Rights. The Software and Software Documentation are Commercial Computer
Software provided with Restricted Rights under Federal Acquisition Regulations and Customer supplements to them.
Use, duplication or disclosure by the U.S. Government is subject to restrictions as set forth in subparagraph (c)(1)(ii)
of the Rights in Technical Data and Computer Software clause at DFAR 255.227-7013 et. Seq. or 252.211-7015, or
subparagraphs (a) through (d) of the Commercial Computer Software Restricted Rights at FAR 52.227-19, as
applicable, or similar clauses in the NASA FAR Supplement. Contractor/manufacturer is Axon Enterprise, Inc., 17800
North 85th Street, Scottsdale, Arizona 85255.
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Community Link Terms of Use Appendix
1. Definitions.
1.1. "Community Link" means Axon’s proprietary platform and methodology to obtain and analyze feedback,
and other related offerings, including, without limitation, interactions between Community Link and Axon
products.
1.2. "Recipient Contact Information" means contact information, as applicable, including phone number or
email address (if available) of the individual whom Customer would like to obtain feedback.
1.3. "Customer Data" means
1.3.1. "Community Link Customer Content" which means data, including Recipient Contact Information,
provided to Community Link directly by Customer or at their direction, or by permitting Community
Link to access or connect to an information system or similar technology. Community Link
Customer Content does not include Community Link Non-Content Data.
1.3.2. "Community Link Non-Content Data" which means data, configuration, and usage information
about Customer's Community Link tenant, and client software, users, and survey recipients that is
Processed (as defined in Section 1.6 of this Appendix) when using Community Link or responding
to a Community Link Survey. Community Link Non-Content Data includes data about users and
survey recipients captured during account management and customer support activities.
Community Link Non-Content Data does not include Community Link Customer Content.
1.3.3. "Survey Response" which means survey recipients' response to Community Link Survey.
1.4. "Community Link Data" means
1.4.1. "Community Link Survey" which means surveys, material(s) or content(s) made available by Axon
to Customer and survey recipients within Community Link.
1.4.2. "Aggregated Survey Response" which means Survey Response that has been de-identified and
aggregated or transformed so that it is no longer reasonably capable of being associated with, or
could reasonably be linked directly or indirectly to, a particular individual.
1.5. "Personal Data" means any information relating to an identified or identifiable natural person. An
identifiable natural person is one who can be identified, directly or indirectly, in particular by reference to
an identifier such as a name, an identification number, location data, an online identifier or to one or more
factors specific to the physical, physiological, genetic, mental, economic, cultural, or social identity of that
natural person.
1.6. "Processing" means any operation or set of operations which is performed on data or on sets of data,
whether or not by automated means, such as collection, recording, organization, structuring, storage,
adaptation or alteration, retrieval, consultation, use, disclosure by transmission, dissemination or otherwise
making available, alignment or combination, restriction, erasure, or destruction.
1.7. "Sensitive Personal Data" means Personal Data that reveals an individual’s health, racial or ethnic origin,
sexual orientation, disability, religious or philosophical beliefs, or trade union membership.
2. Access. Upon Axon granting Customer a subscription to Community Link, Customer may access and use
Community Link to store and manage Community Link Customer Content, and applicable Community Link
Surveys and Aggregated Survey Responses. This Appendix is subject to the Terms and Conditions of Axon’s
Master Service and Purchasing Agreement or in the event you and Axon have entered into a prior agreement to
govern all future purchases, that agreement shall govern.
3. IP address. Axon will not store survey respondents’ IP address.
4. Customer Owns Community Link Customer Content. Customer controls or owns all rights, titles, and interests
in Community Link Customer Content. Except as outlined herein, Axon obtains no interest in Community Link
Customer Content, and Community Link Customer Content is not Axon’s business records. Except as set forth in
this Agreement, Customer is responsible for uploading, sharing, managing, and deleting Community Link
Customer Content. Axon will only have access to Community Link Customer Content for the limited purposes set
forth herein. Customer agrees to allow Axon access to Community Link Customer Content to (a) perform
troubleshooting, maintenance, or diagnostic screenings; and (b) enforce this Agreement or policies governing use
of Community Link and other Axon products.
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5. Details of the Processing. The nature and purpose of the Processing under this Appendix are further specified
in Schedule 1 Details of the Processing, to this Appendix.
6. Security. Axon will implement commercially reasonable and appropriate measures to secure Customer Data
against accidental or unlawful loss, access, or disclosure. Axon will maintain a comprehensive information security
program to protect Customer Data including logical, physical access, vulnerability, risk, and configuration
management; incident monitoring and response; security education; and data protection. Axon will not treat
Customer Data in accordance with FBI CJIS Security Policy requirements and does not agree to the CJIS Security
Addendum for this engagement or any other security or privacy related commitments that have been established
between Axon and Customer, such as ISO 27001 certification or SOC 2 Reporting.
7. Privacy. Customer use of Community Link is subject to the Cloud Services Privacy Policy, a current version of
which is available at https://www.axon.com/legal/cloud-services-privacy-policy. Customer agrees to allow Axon
access to Community Link Non-Content Data from Customer to (a) perform troubleshooting, maintenance, or
diagnostic screenings; (b) provide, develop, improve, and support current and future Axon products including
Community Link and related services; and (c) enforce this Agreement or policies governing the use of Community
Link or other Axon products.
8. Location of Storage. Axon may transfer Customer Data to third-party subcontractors for Processing. Axon will
determine the locations for Processing of Customer Data. For all Customer, Axon will Process and store Customer
Data within the country in which Customer is located. Ownership of Community Link Customer Content remains
with Customer.
9. Required Disclosures. Axon will not disclose Customer Data that Customer shares with Axon except as
compelled by a court or administrative body or required by any law or regulation. Axon will notify Customer if any
disclosure request is received for Customer Data so Customer may file an objection with the court or
administrative body, unless prohibited by law.
10. Data Sharing. Axon may share data only with entities that control or are controlled by or under common control
of Axon, and as described below:
10.1. Axon may share Customer Data with third parties it employs to perform tasks on Axon’s behalf to provide
products or services to Customer.
10.2. Axon may share Aggregated Survey Response with third parties, such as other Axon customers, local city
agencies, private companies, or members of the public that are seeking a way to collect analysis on general
policing and community trends. Aggregated Survey Response will not be reasonably capable of being
associated with or reasonably linked directly or indirectly to a particular individual.
11. License and Intellectual Property. Customer grants Axon, its affiliates, and assignees the irrevocable,
perpetual, fully paid, royalty-free, and worldwide right and license to use Customer Data for internal use including
but not limited to analysis and creation of derivatives. Axon may not release Customer Data to any third party
under this right that is not aggregated and de-identified. Customer acknowledges that Customer will have no
intellectual property right in any media, good or service developed or improved by Axon. Customer acknowledges
that Axon may make any lawful use of Community Link Data and any derivative of Customer Data including,
without limitation, the right to monetize, redistribute, make modification of, and make derivatives of the surveys,
survey responses and associated data, and Customer will have no intellectual property right in any good, service,
media, or other product that uses Community Link Data.
12. Customer Use of Aggregated Survey Response. Axon will make available to Customer Aggregated Survey
Response and rights to use for any Customer purpose.
13. Data Subject Rights. Taking into account the nature of the Processing, Axon shall assist Customer by appropriate
technical and organizational measures, insofar as this is reasonable, for the fulfilment of Customer's obligation to
respond to a Data Subject Request regarding any Personal Data contained within Community Link Customer
Content. If in regard to Community Link Customer Content, Axon receives a Data Subject Request from
Customer's data subject to exercise one or more of its rights under applicable Data Protection Law, Axon will
redirect the data subject within seventy-two (72) hours, to make its request directly to Customer. Customer will be
responsible for responding to any such request.
14. Assistance with Requests Related to Community Link Customer Content. With regard to the processing of
Community Link Customer Content, Axon shall, if not prohibited by applicable law, notify Customer without delay
after receipt, if Axon: (a) receives a request for information from the Supervisory Authority or any other competent
authority regarding Community Link Customer Content; (b) receives a complaint or request from a third party
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regarding the obligations of Customer or Axon under applicable Data Protection Law; or (c) receives any other
communication which directly or indirectly pertains to Community Link Customer Content or the Processing or
protection of Community Link Customer Content. Axon shall not respond to such requests, complaints, or
communications, unless Customer has given Axon written instructions to that effect or if such is required under a
statutory provision. In the latter case, prior to responding to the request, Axon shall notify Customer of the relevant
statutory provision and Axon shall limit its response to what is necessary to comply with the request.
15. Axon Evidence Partner Sharing. If Axon Evidence partner sharing is used to share Community Link Customer
Content, Customer will manage the data sharing partnership with Axon and access to allow only for authorized
data sharing with Axon. Customer acknowledges that any applicable audit trail on the original source data will not
include activities and processing performed against the instances, copies or clips that has been shared with Axon.
Customer also acknowledges that the retention policy from the original source data is not applied to any data
shared with Axon. Except as provided herein, data shared with Axon may be retained indefinitely by Axon.
16. Data Retention. Phone numbers provided to Axon directly by Customer or at their direction, or by permitting
Community Link to access or connect to an information system or similar technology will be retained for twenty-
four (24) hours. Axon will not delete Aggregated Survey Response for four (4) years following termination of this
Agreement. There will be no functionality of Community Link during these four (4) years other than the ability to
submit a request to retrieve Aggregated Survey Response. Axon has no obligation to maintain or provide
Aggregated Survey Response after these four years and may thereafter, unless legally prohibited, delete all
Aggregated Survey Response.
17. Termination. Termination of an Community Link Agreement will not result in the removal or modification of
previously shared Community Link Customer Content or the potential monetization of Survey Response and
Aggregated Survey Response.
18. Managing Data Shared. Customer is responsible for:
18.1. Ensuring Community Link Customer Content is appropriate for use in Community Link. This includes, prior
to sharing: (a) applying any and all required redactions, clipping, removal of metadata, logs, etc. and (b)
coordination with applicable public disclosure officers and related legal teams;
18.2. Ensuring that only Community Link Customer Content that is authorized to be shared for the purposes
outlined is shared with Axon. Customer will periodically monitor or audit this shared data;
18.3. Using an appropriately secure data transfer mechanism to provide Community Link Customer Content to
Axon;
18.4. Immediately notify Axon if Community Link Customer Content that is not authorized for sharing has been
shared. Axon may not be able to immediately retrieve or locate all instances, copies or clips of Community
Link Customer Content in the event Customer requests to un-share previously shared Community Link
Customer Content;
19. Prior to enrollment in Community Link. Prior to enrolling in Community Link, Customer will:
19.1. determine how to use Community Link in accordance with applicable laws and regulations including but not
limited to consents, use of info or other legal considerations;
19.2. develop a set of default qualification criteria of what Community Link Customer Content may be shared with
Axon; and
19.3. assign responsibilities for managing what Community Link Customer Content is shared with Axon and
educate users on what data may or not be shared with Axon.
20. Customer Responsibilities. Customer is responsible for:
20.1. ensuring no Community Link Customer Content or Customer End User’s use of Community Link Customer
Content or Community Link violates this Agreement or applicable laws;
20.2. providing, and will continue to provide, all notices and has obtained, and will continue to obtain, all consents
and rights necessary under applicable laws for Axon to process Customer Data in accordance with this
Agreement; and
20.3. maintaining necessary computer equipment and Internet connections for use of Community Link. If
Customer becomes aware of any violation of this Agreement by an End User, Customer will immediately
terminate that End User’s access to Community Link. Customer will also maintain the security of End User’s
Master Services and Purchasing Agreement
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usernames and passwords and security and access by End Users to Community Link Customer Content.
Customer is responsible for ensuring the configuration and utilization of Community Link meets applicable
Customer regulations and standards. Customer may not sell, transfer, or sublicense access to any other
entity or person. Customer shall contact Axon immediately if an unauthorized party may be using
Customer's account or Community Link Customer Content or if account information is lost or stolen.
21. Suspension. Axon may temporarily suspend Customer's or any End User’s right to access or use any portion or
all of Community Link immediately upon notice, if Customer or End User’s use of or registration for Community
Link may (a) pose a security risk to Axon products including Community Link, or any third-party; (b) adversely
impact Community Link, the systems, or content of any other customer; (c) subject Axon, Axon’s affiliates, or any
third-party to liability; or (d) be fraudulent. Customer remains responsible for all fees, if applicable, incurred through
suspension. Axon will not delete Community Link Customer Content or Aggregated Survey Response because
of suspension, except as specified in this Agreement.
22. Community Link Restrictions. Customer and Customer End Users, may not, or may not attempt to:
22.1. copy, modify, tamper with, repair, or create derivative works of any part of Community Link;
22.2. reverse engineer, disassemble, or decompile Community Link or apply any process to derive any source
code included in Community Link, or allow others to do the same;
22.3. access or use Community Link with the intent to gain unauthorized access, avoid incurring fees or
exceeding usage limits or quotas;
22.4. use trade secret information contained in Community Link, except as expressly permitted in this Agreement;
22.5. access Community Link to build a competitive product or service or copy any features, functions, or graphics
of Community Link;
22.6. remove, alter, or obscure any confidentiality or proprietary rights notices (including copyright and trademark
notices) of Axon’s or Axon’s licensors on or within Community Link; or
22.7. use Community Link to store or transmit infringing, libelous, or other unlawful or tortious material; to store
or transmit material in violation of third-party privacy rights; or to store or transmit malicious code.
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Schedule 1- Details of the Processing
1. Nature and Purpose of the Processing. To help Customer obtain feedback from individuals, such as members of
their community, staff, or officers. Features of Community Link may include:
1.1. Survey Tool where Customer may create, distribute, and analyze feedback from individuals it designates.
Customer may designate members of the community, staff or officers from whom they would like to obtain
feedback;
1.2. Creation of custom forms for surveys. Customer may select questions from a list of pre-drafted questions
or create their own;
1.3. Distribution of survey via multiple distribution channels such as text message;
1.4. Ability to access and analyze Survey Response. Axon may also provide Customer Aggregated Survey
Responses which contain analysis and insights from the Survey Response;
1.5. Direct integration into information systems including Computer Aided Dispatch ("CAD"). This will enable
Customer to share contact information easily and quickly with Axon of any individuals from whom it wishes
to obtain feedback, enabling Axon to communicate directly with these individuals;
1.6. Data Dashboard Beta Test ("Data Dashboard") where Survey Response and Aggregated Survey
Response will be displayed for Customer use. Customer will be able to analyze, interpret, and share results
of the Survey Response. Community Link may provide beta versions of the Data Dashboard that are
specifically designed for Customer to test before they are publicly available;
1.7. Survey Responses will be aggregated and de-identified and may be subsequently distributed and disclosed
through various mediums to: (1) Customer; (2) other Axon Customer; (3) private companies; and (4)
members of the public. The purpose of disclosure is to provide ongoing insights and comparisons on
general policing and community trends. Prior to disclosing this information, Axon will ensure that the Survey
Response has been de-identified and aggregated or transformed so that it is no longer reasonably capable
of being associated with, or could reasonably be linked directly or indirectly to a particular individual; and
1.8. Provide services and materials to engage Customer stakeholders, market the partnership to the public, and
facilitate training.
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Axon Event Offer Appendix
If the Agreement includes the provision of, or Axon otherwise offers, ticket(s), travel and/or accommodation for select
events hosted by Axon (“Axon Event”), the following shall apply:
1. General. Subject to the terms and conditions specified below and those in the Agreement, Axon may provide
Customer with one or more offers to fund Axon Event ticket(s), travel and/or accommodation for Customer-selected
employee(s) to attend one or more Axon Events. By entering into the Agreement, Customer warrants that it is
appropriate and permissible for Customer to receive the referenced Axon Event offer(s) based on Customer’s
understanding of the terms and conditions outlined in this Axon Event Offer Appendix.
2. Attendee/Employee Selection. Customer shall have sole and absolute discretion to select the Customer
employee(s) eligible to receive the ticket(s), travel and/or accommodation that is the subject of any Axon Event
offer(s).
3. Compliance. It is the intent of Axon that any and all Axon Event offers comply with all applicable laws, regulations
and ethics rules regarding contributions, including gifts and donations. Axon’s provision of ticket(s), travel and/or
accommodation for the applicable Axon Event to Customer is intended for the use and benefit of Customer in
furtherance of its goals, and not the personal use or benefit of any official or employee of Customer. Axon makes this
offer without seeking promises or favoritism for Axon in any bidding arrangements. Further, no exclusivity will be
expected by either party in consideration for the offer. Axon makes the offer with the understanding that it will not, as
a result of such offer, be prohibited from any procurement opportunities or be subject to any reporting requirements.
If Customer’s local jurisdiction requires Customer to report or disclose the fair market value of the benefits provided
by Axon, Customer shall promptly contact Axon to obtain such information, and Axon shall provide the information
necessary to facilitate Customer's compliance with such reporting requirements.
4. Assignability. Customer may not sell, transfer, or assign Axon Event ticket(s), travel and/or accommodation provided
under the Agreement.
5. Availability. The provision of all offers of Axon Event ticket(s), travel and/or accommodation is subject to availability
of funds and resources. Axon has no obligation to provide Axon Event ticket(s), travel and/or accommodation.
6. Revocation of Offer. Axon reserves the right at any time to rescind the offer of Axon Event ticket(s), travel and/or
accommodation to Customer if Customer or its selected employees fail to meet the prescribed conditions or if changes
in circumstances render the provision of such benefits impractical, inadvisable, or in violation of any applicable laws,
regulations, and ethics rules regarding contributions, including gifts and donations.
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Axon Training Pod Appendix
1. Customer Responsibilities. Customer is responsible for: (i) all permits to use the Axon Training Pod; (ii)
complying with all applicable laws pertaining to the use of the Axon Training Pod; (iii) any maintenance required for the
Axon Training Pod; and (iv) disposal of the Axon Training Pod.
2. Warranties. TO THE EXTENT NOT PROHIBITED BY LAW, AXON TRAINING POD IS SOLD “AS IS”
WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING WITHOUT LIMITATION THE
IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-
INFRINGEMENT.
3. Placement. Axon will make its best efforts to work with Customer on the initial placement of the Axon Training
Pod. After the initial placement, it is the Customer’s responsibility to make any adjustments to the Axon Training Pod’s
placement.
4. Deemed Acceptance. The Axon Training Pod will be deemed accepted by Customer upon delivery. Customer
waives any right to reject the Axon Training Pod except in the event of damage during shipment, which must be reported
to Axon in writing within five (5) business days of delivery.
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Dedrone Product Appendix
If the Quote includes Dedrone Hardware, Dedrone Software, and/or Airspace Security as a Service (collectively, “Dedrone
Products”), this Dedrone Product Appendix shall apply.
1. Definitions.
1.1 “Dedrone Data” means data that Axon maintains regarding a wide variety of drone models and manufacturers
in the marketplace (“DedroneDNA”, formerly “DroneDNA”), as well as usability information that Axon collects
regarding the performance of the Dedrone Software and Dedrone Hardware, aggregate or de-identified Collected
Data compiled or used by Axon in accordance with Section 4.2, and any other information that Axon makes
available to Customer by means of the Dedrone Software
1.2 “Dedrone Hardware” means the Axon drone detection hardware sensor or mitigation products set forth on a
Quote and does not include any Third-Party Hardware.
1.3 “Sensor” means a radio frequency, video, radar or other hardware sensor for drone detection purchased by
Customer from Axon or obtained from any third-party vendor.
1.4 “Dedrone Software” means (i) Axon’s proprietary drone-tracking software, known as DedroneTracker (formerly
DroneTracker), whether deployed on-premise or hosted by Axon as a cloud-based solution, (ii) Axon’s video
analytics software (currently known as Analytics Server), and/or (iii) software and/or firmware deployed or
installed on the Dedrone Hardware or available for download and installation onto Customer’s Third-Party
Hardware.
1.5 “Third-Party Hardware” means hardware products owned by Customer or purchased by Customer from third
parties that are used by Customer in conjunction with the Software.
2. Customer License.
2.1 Software License. Subject to the terms of this Agreement, Axon grants Customer a royalty-free, nonexclusive,
nontransferable, worldwide right during each Quote Term to use the Dedrone Software, including the Dedrone
Data and Collected Data, subject to the terms of the Agreement and this Appendix (the “License”). Customer
must purchase a License to the Software for each unit of Dedrone Hardware and/or Third-Party Hardware using
Dedrone Software. Accordingly, Customer may only use the Software quantity and type of Hardware and/or
Third-Party Hardware units specified on the applicable Quote. If Customer purchases additional Licenses during
a current Term, the Term of the new License(s) will be pro-rated to terminate at the end of the then-current
License Term. Use of the Dedrone Software is subject to the terms of the Agreement between the parties
2.2 Restrictions. Customer will not: (i) use (or allow a third party to use) the Dedrone Products in order to monitor
the availability, security, performance, or functionality of the Dedrone Products, or for any other benchmarking or
competitive purposes; (ii) market, sublicense, resell, lease, loan, transfer, or otherwise commercially exploit the
Dedrone Products; (iii) modify, create derivative works, decompile, reverse engineer, attempt to gain access to
the source code, or copy the Dedrone Products or any of their components; (iv) use the Dedrone Products to
conduct any fraudulent, malicious, or illegal activities; or (v) use the Dedrone Products in contravention of any
applicable laws or regulations (each of (i) through (v), a (“Prohibited Use”).
3. Customer Obligations.
3.1 Compliance. Customer will use the Dedrone Products only in accordance with applicable specifications (the
“Specifications”) and in compliance with all applicable laws, including all applicable export laws and regulations
of the United States or any other country. Customer acknowledges that due to the nascent nature of drone
detection and mitigation technologies applicable laws and regulations may be changing or emerging over time,
and agrees that it is Customer’s responsibility to keep itself aware and remain compliant with the current laws
and regulations that may apply, including but not limited to those that may apply to advanced features available
at Customer’s option in the Dedrone Software. Customer will ensure that none of the Dedrone Products are
directly or indirectly exported, re-exported, or used to provide services in violation of such export laws and
regulations. Axon reserves the right to suspend use of any Dedrone Products operating in violation of such laws,
following written notice to Customer. If Customer uses a radio jammer, or any other controlled device, in
connection with the Dedrone Software, Customer represents to Axon that it is authorized to do so by the relevant
authorities, that it will do so only in accordance with such authorization, and it will provide supporting
documentation regarding such authorization upon request. Customer may be required to obtain legal
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authorization before any purchase or use of hardware sold by third parties. Axon shall not be liable if any
government export authorization is delayed, denied, revoked, restricted or not renewed, nor shall any such delay,
denial, revocation, restriction or non-renewal shall not constitute a breach of the Agreement by Axon.
3.2 Computing Environment. Customer is responsible for the maintenance and security of its own network and
computing environment that it uses to host and/or access the Dedrone Products and for ensuring that any Third-
Party Hardware meets the necessary specifications for use with the Dedrone Software.
4. Data Protection.
4.1 Data. If Customer licenses Dedrone Software, as part of its operation, the Dedrone Software may collect and
send to servers owned, operated or controlled by Axon data or other information regarding Customer’s use of
the Dedrone Software, which may include (i) information generated by each Sensor deployed by Customer,
including information related to the date, time, and duration of the detection of the drone, as well as the locations
of the detected drones and remote controls and of the Sensor itself (collectively, “Sensor Data”), and (ii) video
recording of the detected drones, including flight path ("Video Data") (Sensor Data and Video Data are collectively
referred to as “Collected Data”).
4.2 Use of Collected Data. Axon has the right to use Collected Data for any purpose, including: (i) improving any
Dedrone Product; (ii) analyzing any Dedrone Product or the performance of any Dedrone Product; or (iii)
compiling or using aggregate or de-identified Collected Data with other customers, or government and law
enforcement entities, with or without compensation. Customer acknowledges that Axon may learn from the
performance or use of any Dedrone Product, and Axon shall have the sole right to exploit any modification,
enhancement or improvement of any Dedrone Product resulting from such learning.
4.3 User Data. To the extent Axon uses User login information, including name, email, username, and password
(collectively, “User Data”) for any purpose other than to provide services to the Customer, such User Data will be
deidentified and anonymized, and will not be identified as having come from Customer, except that Axon may
disclose User Data where Axon, in good faith, believes that the law or legal process (such as a court order,
search warrant or subpoena) requires Axon to do so.
4.4 Security. Axon maintains industry standard physical, technical, and administrative safeguards (the “Security
Measures”) to protect Collected Data.
4.5 No Access. Except for User Data, Axon does not (and will not) collect, process, store, or otherwise have access
to any personal information, about End Users or users of Customer’s products or services.
5. Ownership.
5.1 Axon Property. Axon owns and retains all rights, title, and interest in and to the Dedrone Data, Collected Data,
the Dedrone Software, and all intellectual property embodied in the Dedrone Hardware, if the Dedrone Hardware
is provided by Axon. Except for the limited license granted to Customer in Section 2.1, Axon does not by means
of this Agreement or otherwise transfer or license any rights in the Dedrone Products to Customer, whether by
implication, estoppel or otherwise. To the maximum extent permitted by applicable law Customer will take no
action inconsistent with Axon intellectual property rights in the Dedrone Products or any Dedrone Data.
5.2 Customer Property. Customer owns and retains all right, title, and interest in and to the User Data and does not
by means of this Agreement or otherwise transfer any rights in the User Data to Axon, except for the limited rights
set forth in Section 4.3.
6. Government Restricted Rights. To the extent that Customer is an agency or instrumentality of the U.S.
government, the parties agree that the Dedrone Software and documentation are commercial computer software
and commercial computer software documentation, respectively, and Customer’s rights therein are as specified in
this License, per FAR 12.212 and DFARS 227.7202-3, as applicable, or in the case of NASA, subject to NFS
1852.22.
7. Updates. The Dedrone Software may include functionality that allows it to automatically download updates that may
be made available by Axon. Customer consents to the installation of such functionality.
DestiMetrics Lodging Data Program
June 23, 2026
DESTIMETRICS
Town Council Overview
June 23, 2026
Presenter:
Chase Simmons, Financial Analyst
DestiMetrics Lodging Data Program
June 23, 2026
2026 Marketing Direction
•DestiMetrics data program - $35K funds access
reports and information
•Marketing initiatives - $50K supports initiatives that
apply DestiMetrics data to visitor, event, and lodging market
decisions.
•Built for better decisions - Together, the data and
activation dollars connect marketing timing, event planning,
and lodging performance discussions.
•Improves Data for Decision-Making -Provides forward-looking
occupancy and revenue data so the Town can identify lodging trends before they fully
appear in monthly revenues or tax collections.
•Supports Marketing and Economic Goals -Helps staff and
Council evaluate visitation patterns, event timing, and broader lodging performance in
Avon.
•Builds a Repeatable Review Tool -This presentation is intended to
help Council independently interpret future DestiMetrics reports.
DestiMetrics Lodging Data Program
June 23, 2026
WHAT DOES DESTIMETRICS DO FOR AVON?
DestiMetrics Lodging Data Program
June 23, 2026
HOW TO USE DESTIMETRICS REPORTS
•Three Main Reports -
•The Reservation Activity Outlook compares the next several months of paid
occupancy to prior years.
•The Daily Occupancy Report compares total (paid and unpaid occupancy) daily.
•The Multi-Destination Comparative Report compares Avon to other mountain
resort destinations.
•Important Metrics -Occupancy shows demand, ADR shows pricing, and
RevPAR combines both into one performance measure.
•Focus on Direction -The most useful question is whether trends are
improving, weakening, or holding steady relative to prior periods and other resort
destinations
DestiMetrics Lodging Data Program
June 23, 2026
KEY METRICS TO UNDERSTAND
•Occupancy -The percent of available rooms
booked. This is the best simple indicator of demand.
•ADR (Average Daily Rate)-The average
price per booked room. This is a pricing strength
indicator.
•RevPAR -Revenue per available room. This
combines occupancy and ADR and is often the best
one-number summary of lodging performance.
DestiMetrics Lodging Data Program
June 23, 2026
RESERVATION ACTIVITY OUTLOOK (RAO)
•What it Shows -Forward-looking occupancy, ADR, and RevPAR with historic
and current-year information plus up to six months of future booking data.
•How to Interpret It -Compare current year to prior year and look at booking
pace. Stronger occupancy and improving ADR generally indicate stronger demand.
•How We Can Use It -Use it as an early warning or early opportunity tool for
upcoming seasons, holiday periods, and event windows. The information can be used
to anticipate demand for municipal services or event planning.
DestiMetrics Lodging Data Program
June 23, 2026
Paid Occupancy
DestiMetrics Lodging Data Program
June 23, 2026
Average Daily Rate
DestiMetrics Lodging Data Program
June 23, 2026
Revenue Per Available Room
DestiMetrics Lodging Data Program
June 23, 2026
DAILY OCCUPANCY REPORT (DOR)
•What it Shows -Daily-level destination visitation with a shorter-term forward-
looking window, designed for near-term review and broader community use.
•How to Interpret It -Look for spikes, dips, weekend patterns, and major
changes around events, holidays, or weather windows.
•How We Can Use It -Use it to understand what is happening now or in the
next several weeks, especially for operations, events, and near-term visitation.
DestiMetrics Lodging Data Program
June 23, 2026
Daily Occupancy Report
DestiMetrics Lodging Data Program
June 23, 2026
HOW TO INTERPRET TRENDS
•Compare to Prior Year -If occupancy, ADR, or RevPAR are above prior
year, that generally suggests improvement. If they are below prior year, it may indicate
softening.
•Look at Booking Pace -A faster pace means bookings are coming in
earlier. A slower pace may suggest weaker confidence or softer demand.
•Identify the Driver -Events, weather, school breaks, and broader economic
conditions can all affect results. The trend matters more than any single day or month.
DestiMetrics Lodging Data Program
June 23, 2026
HOW AVON COMPARES TO OTHER DESTINATIONS
•What These Reports Show -Compares Avon to reporting DestiMetrics destinations
on Occupancy, ADR, and RevPAR and shows Avon against the high, low, and average destination
values.
•Destinations include Aspen, Jackson Hole, Park City, Vail, Big Sky, Keystone, Snowbird, Whitefish,
Breckenridge, Mammoth, Snowmass, Copper, Tahoe and Sun Valley
•Last Month (May 2026) Next Month (June 2026)
•Occupancy: 31.5% for Avon vs 27.6% average * Occupancy: 34.4% for Avon vs 45.5%
average
•ADR: $178 for Avon vs $292 average * ADR: $241 for Avon vs $464 average
•RevPAR: $56 for Avon vs $80 average * RevPAR: $83 for Avon vs $211 average
DestiMetrics Lodging Data Program
June 23, 2026
Occupancy
DestiMetrics Lodging Data Program
June 23, 2026
Average Daily Rate
DestiMetrics Lodging Data Program
June 23, 2026
Revenue Per Available Room
DestiMetrics Lodging Data Program
June 23, 2026
Questions?
Thank you!
Chase Simmons, Financial Analyst
csimmons@avon.org
970-748-4083 clin@avon.org
TO: Honorable Mayor Underwood and Council members
FROM: Charlotte Lin, Sustainability Manager
RE: Colorado Energy Office (“CEO”) Local IMPACT Accelerator
DATE: June 15, 2026
SUMMARY: The Town of Avon participated in a regional Eagle-Pitkin cohort application to the Colorado
Energy Office (“CEO”) Local Implementation, Mitigation, and Policy Action (“IMPACT”) Accelerator, a grant
funded through the U.S. Environmental Protection Agency’s Climate Pollution Reduction Grants (“CPRG”)
program. The award provides Avon with approximately $431,000 to support building electrification and
efficiency upgrades through rebate programs, while also participating in a coordinated regional effort to
advance building energy codes.
This effort builds on previous Council actions and represents the implementation phase of those
commitments. Acceptance of the grant requires the Town to advance policies that exceed State minimum
standards—something Avon already largely achieves—while working toward the Regional Net Zero
Roadmap’s Step B goals, including all-electric construction where feasible and appropriate. The Town
appreciates the cohort management, Community Office of Resource Efficiency (“CORE”) and the lead
application, the City of Aspen, in this process.
This work session is for informational purposes. Council is welcome to ask questions as staff prepares for
grant implementation and future work sessions.
BACKGROUND:
The Town of Avon participated in a regional Eagle-Pitkin cohort application (Aspen, Avon, Basalt, Eagle
County, Minturn, Pitkin County, Snowmass, Eagle, and Vail) to the Colorado Energy Office’s Local
Implementation, Mitigation, and Policy Action (Local IMPACT) Accelerator grant program. The Local
IMPACT Accelerator grant represents an opportunity for the Town of Avon to:
• Receive state and federal funding to support building electrification and efficiency upgrades;
• Participate in a coordinated regional effort to adopt Advanced Building Energy Codes;
• Advance local climate goals while addressing affordability and workforce considerations.
Colorado Energy Office (“CEO”)’s IMPACT Accelerator
The Local IMPACT Accelerator provides funding to support local governments in adopting policies that
reduce greenhouse gas (“GHG”) emissions, enhance resilience, and advance statewide climate goals. The
program is funded through the U.S. Environmental Protection Agency’s Climate Pollution Reduction Grants
(“CPRG”) program and is designed to support local policy adoption and implementation beyond state
minimum requirements. This grant was first introduced to Avon Council through the Net Zero Analysis
Presentation in March 2025 (ATTACHMENT A).
Avon’s Prior Action to the Grant
In February 2025, Avon Council also adopted Resolution 25-05, formally endorsing the Regional Net Zero
Roadmap (“Roadmap”) and committing the Town to work collaboratively with regional partners toward net-
zero operational emissions for new construction by 2030. That action did not itself adopt new building
codes, but it established the policy direction, stepped goals, and regional alignment that later enabled the
2026 CEO IMPACT grant application. Adoption of the Roadmap established the policy direction and
Page 2 of 5
regional alignment necessary to pursue implementation funding, including the 2026 CEO IMPACT
Accelerator grant. Other prior related actions include:
• Avon’s Resolution 23-18 Net Zero Housing
• All-electric Public Works Garage
• All-electric Lettuce Patch Early Learning Center
• External Energy Offset Program (“EEOP”) and other building & energy codes amendments
Grant Process
The Eagle-Pitkin cohort application, titled “High-Performing Mountain Communities: A Regional
Approach to Energy Code Innovation and Retrofit Implementation,” builds on several years of regional
collaboration, including:
• The Eagle County Code Cohort (2022–2023)
• The Regional Net Zero Roadmap (2024–2025)
• Ongoing CEO-supported energy code adoption and enforcement efforts, such as the Energy Code
Adoption and Enforcement Grant (2025-2026)
The application proposed a coordinated regional approach to:
• Align advanced building energy codes development across jurisdictions
• Provide financial and state rebates and incentives for existing building retrofits
• Support workforce training and implementation capacity
More details about the grant process, including an Executive Summary and supporting research, can be
seen in the All-Hands Meeting presentation (ATTACHMENT B). The Town formally approved a Letter of
Support for the cohort in September 2025 (ATTACHMENT C).
ANALYSIS:
Results
The cohort received the IMPACT Accelerator award approaching its “vision” funding level ($4,024,750) in
April 2026. The project period is anticipated to run from summer/fall 2026 through summer/fall 2029.
The Town of Avon’s allocation is approximately:
$250,000 – Commercial and Multifamily Building Upgrades
$181,000 – Residential Building Upgrades
Avon’s budget narrative followed an equity and needs-based logic to maximize benefits to our low-income
community members. These funds will mainly be deployed through rebate programs. As a reimbursement-
based grant, funds are expended first and reimbursed thereafter; staff will work closely with the Finance
Department to plan cash flow and budget timing over the grant's timeline. Other activities such as policy &
code development, stakeholder engagement, and workforce training, are budgeted for the entire cohort.
This allows the participating communities to benefit from certain shared resources without having to
administer those elements individually.
Page 3 of 5
Front Range Examples
The structure of this grant is consistent with broader state and federal implementation models. Notably, in
2024, the Denver Regional Council of Governments (“DRCOG”) received approximately $200 million in
CPRG funding to support building electrification, energy efficiency, and code advancement across more
than 58 Front Range communities. The DRCOG initiative includes activities similar to our IMPACT
Accelerator application, such as centralized rebate and incentive programs, regional coordination on
advanced building policies, workforce development and technical assistance and support for local
governments to adopt building codes beyond state minimums.
The Town’s 3-Year Commitments
1. Program Implementation
• Improve and deploy local rebate and incentive programs;
• Contract with program administrators through a fair and public procurement process;
• Track participation, expenditures, and outcomes.
2. Regional Coordination
• Participate in an intergovernmental cohort;
• Coordinate grant reporting and reimbursement with the City of Aspen (lead entity);
• Contribute to shared learning and case study development.
3. Reporting and Compliance
• Comply with state and federal grant requirements, including procurement and documentation
standards.
4. Financial Commitment
• Provide a 5% local match contribution per grant requirement.
5. Policy Adoption
• Participate in the development of advanced building energy codes;
• Engage stakeholders, including the building industry and community members;
• Support analysis and evaluation of policy options.
• Demonstrate good-faith efforts for policy adoptions that are as close to the Roadmap framework as
possible.
While the regional application identifies advanced building codes, including all-electric components, as a
shared goal, neither the State nor the cohort can require policy adoption. The CEO recognizes that local
elected bodies retain full decision-making authority. Acceptance of grant funding requires a good-faith effort
to advance policy beyond State minimum standards, but each community will determine its final approach
based on local conditions and Council direction. In short, the Town is committing to progress, not to a
specific code outcome. It is important to note that the Town already adopted Resolution 23-18 in 2023 and
has since been operating in that direction. The experiences and successes we have accumulated will
enable us to move into future codes with less friction.
Page 4 of 5
Energy Outlook
Holy Cross Energy, Avon’s primary electric provider, remains a cost-competitive utility and is transitioning
toward a 100% renewable energy portfolio. In March 2026, it achieved 100% renewable electricity for an
entire month, which is real progress toward its 2030 goal.
While broader factors, such as increasing electricity demand and global market conditions, may affect
future prices, these are largely outside local control. At the local level, continued investment in renewable
generation, storage, and demand management helps the region to maintain reliable and stable electricity
costs over time. Measures such as energy efficiency, demand response, and battery storage all help to
reduce peak demand and control energy prices.
A recent regional modeling study conducted by Group 14, CORE and Walking Mountains (ATTACHMENT
D) shows that as buildings move toward higher electrification and efficiency standards, annual energy costs
decline across single-family, multifamily, and commercial building types, even when electricity rates exceed
natural gas. Regional cases, including Avon’s all-electric Public Works Garage, are beginning to
demonstrate that while all-electric buildings may cost more upfront, they are generally cheaper to operate
over the long term.
Next Steps
Finalize grant agreement
• Cohort communities will continue coordination to allow the City of Aspen (lead applicant) to
complete contract negotiations with the CEO;
• An Intergovernmental Agreement (“IGA”) between participating communities will follow.
Establish program implementation
• Coordinate with the Building Official on technical inputs, timing, and local considerations;
• Develop and release Requests for Proposals (“RFPs”) for consultants and rebate program
administration through Aspen’s regional contracting process;
• Update and expand local rebate programs to align with grant funding and priorities.
Advance regional code development
• Participate in a regional cohort process as needed;
• No building code changes are included in this report;
• Future work sessions, led by the Building Official and cohort partners, will present technical
analysis and potential code updates for Council review.
Expected policy direction
• Align with or exceed the State’s Model Low Energy and Carbon Code;
• Progress toward all-electric new construction (with defined exceptions) over the next 2–3 years;
• Participating jurisdictions may adopt code updates at different paces, and final policy decisions are
not required to be identical across the cohort.
FINANCIAL CONSIDERATIONS: The grant match required from municipalities is 5%. The initial
application asked for a standard (~$2M) and a vision (~$5M) budget, which resulted in a different amount of
match from municipalities. Since the cohort was eventually awarded in the ~$4M range, the final match
increased from $4,500 to $16,260 for Avon. This will be taken out of the EEOP fund. Instead of a lump sum
Page 5 of 5
payment to the City of Aspen, the match is contributed directly through program implementation and
requires appropriate tracking and documentation.
Thank you, Charlotte
ATTACHMENTS:
ATTACHMENT A: Net Zero Analysis Presentation (February 2025)
ATTACHMENT B: Eagle-Pitkin Cohort All-Hands Meeting Presentation (August 2025)
ATTACHMENT C: Town of Avon Letter of Support to the cohort application
ATTACHMENT D: Energy Code Impact Study Memo
970-748-4083 clin@avon.org
TO: Honorable Mayor Underwood and Council members FROM: Charlotte Lin, Sustainability Manager
RE: Net Zero Analysis Presentation
DATE: February 25, 2025
SUMMARY: This report presents the findings and recommendations from three key net zero analyses
conducted in 2024: the Town's Wedge Analysis, Eagle County's Net Zero Modeling, and the Colorado
Priority Climate Action Plan (PCAP) Comparison Analysis. Together, these analyses outline a
comprehensive strategy to achieve a 90% reduction in greenhouse gas (GHG) emissions by 2050.
The report emphasizes the importance of continued climate action while addressing rapid population
growth in Avon. It also underscores the significance of public awareness campaigns, behavioral change
education programs and climate adaptation in achieving our Net Zero goals.
Council members are encouraged to engage in discussions and ask questions to further refine and support
the implementation of these strategies.
BACKGROUND: Net Zero is defined by the Intergovernmental Panel for Climate Change (IPCC) as:
“When anthropogenic CO2 emissions are balanced globally by anthropogenic CO2 removals over a
specified period.” Simply put, at the global level, we need to balance the amount of emissions we put into
the atmosphere with the amount we take out. To this goal, several net zero analyses have been conducted
at the Town of Avon, Eagle County, and the State of Colorado level.
Town Level: The Town finished its first GHG Inventory report in 2023, which was published and presented
to Council in January 2024. Over 2024, the Town used the GHG inventory to continue a Wedge Analysis,
resulting in 11 top strategies that would lead us to reduce 90% of GHG emissions by 2050 (ATTACHMENT
A).
County Level: During 2024, Avon also worked with the Town of Vail, Eagle County and the Climate Action
Collaborative on a Net Zero Modeling work for the County (Slides as ATTACHMENT B).
State Level: In March 2024, the Colorado Energy Office (CEO) released a Priority Climate Action Plan
(“PCAP”) as part of the EPA Climate Pollution Reduction Grants (CPRG) application. EPA awarded CEO a
$129 million implementation grant in July 2024 to support implementation of the following emissions
reduction measures:
•Methane Emissions Monitoring and Reduction
•Large Building Decarbonization
•Local Government Climate Action Accelerator
Avon may receive potential funding through the Local Government Climate Action Accelerator based on the
strategies outlined in the PCAP. This report includes an evaluation of Avon’s status against the PCAP
(PCAP-Avon Comparison Analysis) to see where we stand and to inform future directions
(ATTACHMENT C).
Outside of net zero analyses, Eagle County recently released its annual Energy Inventory and associated
GHG levels of 2023 (Attachment D). A key finding from that report shows that the County’s whole GHG
level is leveling out, maintaining the same level as the previous year. This is a very encouraging sign that
we have reached the point where emissions will start to decrease if we continue the work.
ATTACHMENT A
Page 2 of 4
ANALYSIS: The three analyses combined – Wedge Analysis, Eagle County Net Zero Modeling, and the
PCAP-Avon Comparison Analysis – create a robust set of Net Zero strategies that will direct Avon on our
continued climate action efforts. Continuing to work on Avon’s climate action based on the direction of
these strategies is crucial. Overall, this whole set of analyses will be referred to as the Net Zero Analysis.
The strategies outlined in the Net Zero Analysis are meant to be high-level, with the Colorado PCAP giving
more detailed guidance on how to realize and implement the strategies.
Town Level:
Wedge Analysis
County Level:
Eagle County Net
Zero Modeling
State Level:
Colorado Priority Climate Action Plan
Commercial
Electrification: 75% by
2050 - Natural Gas
Expanding the
ReEnergize Program
Shifting travel to active transportation and transit (biking and
walking; buses and trains)
Electrify Vehicles
(Gasoline): 91% ZEV
by 2050
Adopting and
implementing the
Regional Net Zero
Roadmap
Zero emission and energy efficient vehicle adoption (through
reducing vehicle registration fees, EV ready codes, EV
charging permitting)
Residential
Electrification: 75% by
2050 - Natural Gas
Existing building
electrification
Expanding high quality bicycle and pedestrian infrastructure
VMT Reduction
(Gasoline): 40% by
2050
Electrification of private
vehicles
Increased miles of new bicycle or pedestrian infrastructure
planned or funded
Reduce Waste: 90%
by 2050
Electrification of public
fleets
Adopted roadway design standards with active transportation
requirements
Electrify Vehicles
(Diesel): 80% ZEV by
2050
Cumulative 2020 CAP
waste strategies
Complete streets policies
ECO Transit: Electrify
Transit Bus by 2030 -
Diesel
Dedicated local revenue for active transportation
Retrofitting Existing
Commercial Buildings:
100% by 2050 -
Natural Gas
Miles of routes with new transit priority infrastructure planned
or funded (transit priority signals, queue jumps)
Retrofitting Existing
Residential Buildings:
100% by 2050 -
Natural Gas
Establish transit priority plan with Bus Rapid Transit (BRT) -
high quality bus stops, elevated platforms, off-board fare
collection
VMT Reduction
(Diesel): 10% by 2050
Local transportation demand management (TDM) policy
adoption - employer parking cash out policy & employer
provided transit passes
Avon Mobility: Electrify
Transit Bus by 2030 -
Gasoline
Changes in single-occupancy vehicle trips & vehicle miles
travelled
Decrease in parking spaces added to new developments &
changes to parking space utilization (overlap with Land Use
policies)
Page 3 of 4
Transit ridership & transit pass utilization
Reduce barriers to use transit, biking or walking
E-bike program
Carpooling incentives
Reduce-Driving Education Programs
Employee teleworking and flexible work schedule policies
Increased percentages of new and used vehicle registrations
that are EV or low-emission
Registration of vehicles by fuel economy
Adopt different vehicle fees based on vehicle size or
efficiency
Adopt state minimum building energy codes, including solar
and EV ready codes
Adopt building performance standards that exceed state
requirements
Adopt specific types of building energy code measures
Number of incentives awarded for energy efficiency, building
electrification, on-site renewable energy, the amount of
incentives awarded in total, and estimated energy and
emission reduction from these projects
Land use code updates that allow additional ADU and middle
housing development
Provide ADU and middle housing incentives & the value
awarded
Implement land use code updates that allow additional
multifamily and mixed use development incentives & the
value awarded
Implement policies that discourage greenfield development &
the area of land where policies are put into place
Implement a local parking reduction ordinance
Reduce spaces added to new developments & changes to
parking space utilization
Collect on-street parking fees
Make EV charging permitting process predictable,
transparent, and objective
Reduce average permitting time for EV charging projects
Increase percentage of EV charging permit applications that
are approved
Update land use codes to provide more predictable,
transparent, and objective permitting processes for
renewable energy projects
Decrease average permitting times for renewable energy
projects
Increase percentage of approved renewable energy project
permit applications
Require residential and commercial buildings to offer
recycling and composting services
Operate a single hauler policy or contract
Page 4 of 4
Require diversion of construction and demolition waste
Implement a pay-as-you-throw policy
Fund or purchase ZEV refuse trucks and report numbers
Adopt policies or set goals for ZEV refuse truck adoption
For each strategy, specific Avon programs are either already in progress or will be developed accordingly.
Moving forward, staff plans to continue strengthening our various climate programs, apply to necessary
grants to support them, and finalize a Climate Action Investment Matrix (2025 Official Goal #12) based
on this Net Zero Analysis.
Altogether, these strategies roughly estimate an average of 90% reduction by 2050 from the 2014
baseline. Achieving a 90% reduction in GHG emissions is a significant milestone and should not be
overlooked. The 90% estimate is realistic and responsible due to technological feasibility, economic factors,
incremental progress and sectoral challenges present as of 2025. As we progress, solutions to achieve
“100% reduction” include carbon capture, utilization, and storage (CCUS) technologies, synthetic fuels,
advanced renewable energy, behavioral change, policy and regulation, and nature-based solutions.
It is also vital to account for the rapid population growth in Avon and Eagle County as we plan for the
detailed implementation of these strategies. Key strategies and solutions to address this concern include
compact and dense development, mix-used zoning, public transit expansion, active transportation, vehicle
electrification, stringent building energy codes, renewable energy projects, composting, diverting
construction and demolition waste, and incentives for sustainability initiatives – all of which are included in
this Net Zero Analysis.
Finally, it is also important to note the importance of non-GHG-reducing strategies such as public
awareness campaigns, culture/behavioral change education programs, and critical climate adaptation
actions such as wildfire mitigation, as a part of a holistic effort towards Net Zero.
Thank you, Charlotte
ATTACHMENT A: Avon Wedge Analysis 2024
ATTACHMENT B: Eagle County Net Zero Modeling 2024
ATTACHMENT C: Colorado Priority Climate Action & Avon Comparison Analysis 2024
ATTACHMENT D: 2023 Eagle County Energy Inventory
ALL-HANDS MEETING
CEO Local IMPACT Accelerator
Grant
for the
ATTACHMENT B
Agenda
Introductions
Overview of the IMPACT
Accelerator Grant
Example Codes
Funding Match Next Steps
Code Package Discussion
Sharing the Executive
Summary
Questions & Concerns
Close-out
Introductions
share your name, role,
and organization
IMPACT
Accelerator
Overview
I n O c t o b e r 2 0 2 4 , t h e C o l o r a d o E n e r g y O f f i c e
(C E O ) w a s a w a r d e d a C l i m a t e P o l l u t i o n
R e d u c t i o n G r a n t (C P R G ) f r o m t h e U .S .
E n v i r o n m e n t a l P r o t e c t i o n A g e n c y (E P A ).
F r o m t h i s f u n d i n g , C E O i s d e d i c a t i n g $5 0
m i l l i o n t o f u n d s u b g r a n t s (i .e . g r a n t s ) t o
l o c a l j u r i s d i c t i o n s t o a d v a n c e n e w p o l i c y
w o r k t h r o u g h t h e n e w L o c a l I m p l e m e n t a t i o n ,
M i t i g a t i o n a n d P o l i c y A c t i o n (I M P A C T )
A c c e l e r a t o r .
This co l l ab orativ e will p u rsue
po l i cy/p r oje c t f u n ding in the
build in gs s e ctor b y e nc our ag i n g
ad va nc ed b u i ld i n g energ y c od e s .
W i t h Asp e n i n the L e ad and CO R E
as sup po rt, we a re l ook i n g t o
sub mit a le tter of i nte n t fo r round
t w o (mus t be inv i t e d to a pp l y ).
ReEnergize, Walking Mountains
P r o v i d e s s u p p o r t a n d f i n a n c i a l a s s i s t a n c e t o l o w -i n c o m e r e s i d e n t s l o o k i n g t o m a k e
e n e r g y u p g r a d e s .
2024 City of Boulder Energy Code Update
B o u l d e r r e q u i r e s a l l -e l e c t r i c c o m m e r c i a l n e w c o n s t r u c t i o n t o e x c e e d A S H R A E 9 0 .1 -2 0 2 2 b y a t
l e a s t 1 0 %. M i x e d -f u e l p r o j e c t s m u s t e x c e e d b y 1 5 %. T h e s e t h r e s h o l d s a r e s t r i c t e r t h a n t h e
M o d e l L o w E n e r g y a n d C a r b o n C o d e a n d t a k e e f f e c t e a r l i e r t h a n t h e s t a t e w i d e 2 0 2 6 d e a d l i n e .
E x a m p l e o f e x c e e d i n g s t a t e m i n i m u m s .
F l e x i b i l i t y a l l o w e d i n t h e c o d e v i a p e r f o r m a n c e p a t h w a y s p r o v i d e s s o m e i n c e n t i v e , a s
p r e s c r i p t i v e i s t y p i c a l l y m o r e e x p e n s i v e , a n d e n c o u r a g e s i n n o v a t i o n .
R e s o u r c e s l i k e E n e r g y S m a r t r e b a t e s , g r a n t s a n d l o a n s a r e a v a i l a b l e .
2 0 2 1 I E C C + M o d e l E l e c t r i c a n d S o l a r R e a d y C o d e i s b a s e c o d e . B u i l d S m a r t p r o v i s i o n s
e x i s t i n t h e I R C (I n t e r n a t i o n a l R e s i d e n t i a l C o d e ). R e g u l a t e s t h e e n e r g y e f f i c i e n c y o f
b u i l d i n g s a n d a l l o w s f o r p e r f o r m a n c e a n d p r e s c r i p t i v e c o m p l i a n c e o p t i o n s . T i e r e d
r e q u i r e m e n t s b a s e d o n s q u a r e f o o t a g e a n d c o n s t r u c t i o n t y p e . A l s o g e t s i n t o w a t e r a n d
r e s o u r c e c o n s e r v a t i o n .
A l l o w s f o r s o m e f l e x i b i l i t y i n a p p r o a c h . C a n f o l l o w t h i s o r t h e 2 0 2 1 I E C C + S t a t e
M o d e l a n d E l e c t r i c S o l a r R e a d y .
F o r p r e s c r i p t i v e p a t h : B u i l d e r r a c k s u p c r e d i t v a l u e s w i t h e a c h e n e r g y p r o v i s i o n
t h e y o p t f o r . M o r e c r e d i t s a r e a l l o t t e d t o i t e m s t h a t w i l l l e a d t o h i g h e r e f f i c i e n c y .
C a n g e t 1 c r e d i t f o r e n e r g y a u d i t .
Boulder County BuildSmart Program
Crested Butte All-Electric Energy Code
A d o p t e d i n 2 0 2 1 , C r e s t e d B u t t e p r o h i b i t s n e w n a t u r a l g a s c o n n e c t i o n s i n b u i l d i n g s —
a n e a r l y a n d c o m p r e h e n s i v e e l e c t r i f i c a t i o n p o l i c y n o t r e q u i r e d b y t h e s t a t e . I t w a s
t h e f i r s t a l l -e l e c t r i c c o d e i n C o l o r a d o .
E x a m p l e o f e x c e e d i n g s t a t e m i n i m u m s .
R e s i d e n t i a l b u i l d s n e e d t o a c h i e v e Z e r o E n e r g y R e a d y H o m e (Z E R H ) c e r t i f i c a t i o n .
G e n e r a l c o n t r a c t o r s m u s t b e E n e r g y S t a r P a r t n e r a n d Z E R H p a r t n e r i f t h e y w a n t t o b e
i n c l u d e d o n C r e s t e d B u t t e ’s l i s t o f v e r i f i e d p a r t n e r l i s t t h a t r e s i d e n t s c a n t u r n t o f o r
a c h i e v i n g t h e s e r e q u i r e m e n t s .
Budget Match
O ur cu r r e n t s t r a t e g y i s t o di vi d e
m a t c h funds b y t h e n u m be r of
p e r m it s i ss u e d to e a ch t ow n
T h i s a li g n s w e ll w ith trends i n regi o n a l
de v e l o p m e n t
P ut t in g al l o f ou r r es ou r ce s to ge th e r
sa ve s e v e r yo n e mo n e y a n d m a kes
us be tter a p p li c a n ts f o r t h i s g r a n t
W e ai m t o hav e al l C it y Counc il
ap p rov e d L e t t e r s o f Com m itm e n t
(L O C s ) b y Se p t . 3 0t h
If you need help getting a LOC from your council,
contact Gina McCrackin (gina@aspencore.org)
Proposed Code
Package
T h e a i m o f t h i s p r o j e c t i s t o m o v e u s f r o m
a s s e s s m e n t t o a c t i o n , a s o u t l i n e d i n t h e
R o a d m a p t o a N e w N e t Z e r o .
W e w e l c o m e y o u r t h o u g h t s a n d i d e a s f o r h o w t o
b u i l d a c o d e p a c k a g e t h a t a c c o m p l i s h e s t h i s !
A c o de pa ck ag e h as a l re ad y
b e en out lined in the Re giona l
Roa dm ap t o a N e w Ne t-Zer o
W e w a n t to be s u re th at t h is
co de add resses e xi st ing
b uil di n gs and r e m o d e ls a s
w ell a s n ew bu i ld s
Why this project?
This code update comes at a time
where the LIA grant opportunity
meets community needs for building
retrofits and upgrades.
We can address these needs without
a benchmarking or BPS program
Executive Summary
M y a p p l i c a t i o n i n c l u d e s a d o p t i n g A d v a n c e d B u i l d i n g E n e r g y C o d e s t h a t w o u l d b e
p a s s e d t h r o u g h a v o t e b y t h e C i t y C o u n c i l s o f A s p e n , V a i l , A v o n , E a g l e , M i n t u r n ,
S n o w m a s s V i l l a g e , a n d B a s a l t . W e a r e a s k i n g f o r p r o j e c t f u n d s t o 1 ) p u r s u e r e g i o n -
w i d e s t a k e h o l d e r e n g a g e m e n t o n a l l -e l e c t r i c c o d e e x c e p t i o n s a n d i m p a c t s , 2 ) h i r e
b u i l d i n g c o d e w r i t e r s f o r o u r c o h o r t , 3 ) p r o v i d e i n c e n t i v e s t o d e v e l o p e r s a n d
r e b a t e s f o r e x i s t i n g b u i l d i n g s , a n d 4 ) c o n s i d e r a d d i t i o n a l u p d a t e s t o t h e E x t e r i o r
E n e r g y O f f s e t P r o g r a m a n d c u r r e n t c o n s t r u c t i o n a n d d e m o l i t i o n p o l i c i e s . I n o r d e r t o
p a s s t h e p o l i c y , w e w i l l h i r e e x p e r t s t o w r i t e A d v a n c e d B u i l d i n g C o d e s t a i l o r e d t o e a c h c o m m u n i t y ’s n e e d s
a n d a l i g n e d w i t h o u r R e g i o n a l R o a d m a p , t h e n b r i n g t h e s e t o a v o t e b e f o r e e a c h C i t y C o u n c i l . W e i n t e n d t o
p a s s a b u i l d i n g c o d e u p d a t e (i n c l u d i n g n e w r u l e s f o r e x i s t i n g b u i l d i n g s ), w h i c h w i l l e x c e e d c u r r e n t s t a t e
a n d l o c a l r e g u l a t i o n s b y r e q u i r i n g a n d /o r i n c e n t i v i z i n g n e w b u i l d i n g s t o : m i n i m i z e e m b o d i e d c a r b o n , b e
a l l -e l e c t r i c a n d p o w e r e d b y r e n e w a b l e s , a n d r e d u c e p e a k g r i d l o a d s , a l s o m a n d a t i n g h o m e e n e r g y
a s s e s s m e n t s o n s i g n i f i c a n t r e m o d e l s . T h e p r o j e c t w o r k w i l l s u p p o r t t h i s A d v a n c e d B u i l d i n g E n e r g y C o d e b y
p r o v i d i n g d e v e l o p e r s w i t h i n c e n t i v e s f o r a b o v e -c o d e c o n s t r u c t i o n a n d /o r e a r l y a d o p t i o n , s u p p o r t i n g l o c a l
w o r k f o r c e d e v e l o p m e n t a n d t r a i n i n g , a n d b o l s t e r i n g c u r r e n t i n c e n t i v e s f o r e x i s t i n g b u i l d i n g s .
Next Steps
N e x t m e e t i n g o n M o n d a y , A u g u s t 1 8 t h
W o r k o n s t a n d a r d b u d g e t ($2 M ) a n d
c o n s t r a i n e d b u d g e t ($5 0 0 k )-T h e r e a r e
3 b u d g e t s r e q u i r e d b y t h i s g r a n t
R i g h t -s i z e c o d e a n d p r o j e c t
r e q u i r e m e n t s f o r e a c h c o m m u n i t y
D i s c u s s i n c e n t i v e s t r u c t u r e s
T h e E x e c u t i v e S u m m a r y w i l l b e s h a r e d o u t
s o o n i n o u r f o l l o w -u p e m a i l
Post Office Box 975 100 Mikaela Way Avon, CO 81620
September 2, 2025
RE: Local IMPACT Accelerator Application Letter of Commitment to Support High-Performing Mountain
Communities: A Regional Approach to Energy Code Innovation and Retrofit Implementation
Dear Russ Sands,
We are writing to confirm the Town of Avon’s commitment to Aspen’s High-Performing Mountain
Communities: A Regional Approach to Energy Code Innovation and Retrofit Implementation, which is
being submitted for funding under the Local IMPACT Accelerator. Our community is dedicated to supporting
the Support High-Performing Mountain Communities: A Regional Approach to Energy Code Innovation and
Retrofit Implementation. We feel certain that this initiative will be successful in our jurisdiction because:
1.We have already demonstrated our commitment to advanced building code updates through the
Regional Net Zero Roadmap, which Avon adopted in February 2025. This Roadmap outlines steps for
participating jurisdictions to achieve net zero standards between 2026 and 2029.
2.Risk of the policy failing has been mitigated through comprehensive regional engagement with town
councils, county commissions, and buildings workforce around the Regional Net Zero Roadmap
timelines and goals.
3.Avon is additionally committed to net zero objectives of the Eagle County Climate Action Plan.
Emissions from buildings account for approximately half of Eagle County’s GHG inventory, which
would be partly addressed through the efforts of this grant.
We are pleased to contribute staff support from both Avon’s Community Development Department and
Sustainability Division. As outlined in the grant application, Avon is committed to the following:
1.Provide a matching fund of up to $4,500 that contributes the $50,000 total required match. This
amount was generated based on the ratio of building permits from all participating communities.
2. Collaborating with other cohort communities involved in this application to successfully accomplish
what this application details.
Please do not hesitate to contact our Sustainability Manager, Charlotte Lin (clin@avon.org) if you require any
additional information or documentation. We are enthusiastic about the opportunity to make an impact on the
local community.
Sincerely,
Tamra Underwood
Mayor, Town of Avon
ATTACHMENT C
Energy Code Impact Study Memo
Background
With grant funds from the Colorado Energy Office, CORE and Walking Mountains hired Group
14 Engineering to produce an energy code cost analysis. The analysis reviews the application
of our Regional Net Zero Roadmap’s Step A, B, and C codes, generating modeled outcomes for
energy use intensity, annual energy costs, carbon emissions reduction, and first costs across a
modeled single family home, multifamily building, and commercial hotel. Below, we share some
information to help distill and interpret the findings.
Level Setting
●The codes referenced as Step A, or the “current codes” are modeled after Town of
Avon’s code. Neighboring jurisdictions across the region have a very similar, if not the
same code, which influenced decision making here.
●To review the specific elements of the codes analyzed, refer to pages 4-6 of the study.
●The all electric HVAC under Step A across the three building types models standard
heat pumps with an operating temperature down to 40°F. The all electric HVAC under
Steps B and C across the three building types models cold climate heat pumps with
operating temperatures down to -5°F. Code does not require cold climate heat pumps,
rather they are best practice and commonly installed in our region. This enables our
model to demonstrate the operating differences between standard and cold climate heat
pumps. Refer to page 7, Section 4 for more details.
●Step C costs are tied to assumed increased efficiency requirements in the base 2027
IECC. If the 2027 does not get more efficient, the costs would be the same as the Step B
costs, excluding inflation increases.
●The study uses Holy Cross Energy’s electricity rate, and Black Hills Energy’s natural gas
rate.
○Disclaimer: this study was completed prior to Holy Cross Energy’s most recent
rate change. This rate change is not factored into the study.
Findings Highlights
●Single Family Home
○The single family analysis is a 3,100 SF single family home, which is the rough
average home size in Eagle and Pitkin Counties.
ATTACHMENT D
○ Single family home electrification results in significantly reduced energy use
intensity and carbon emissions. Annual operating costs are cheapest under
the Step C scenario, which can help offset the first cost increases, which
increased under both Step B and C scenarios as compared to Step A codes.
First cost increases should be weighed against annual energy costs, which are
lowest under the Step C option. Step A all electric is more expensive to
operate due to the use of standard heat pumps instead of cold climate heat
pumps.
● Multifamily Housing
○ The multifamily analysis is a 3-story building (42,000 sf of conditioned floor area)
with 1 story of below-grade garage parking (22,500 sf).
○ Multifamily housing electrification results in an exponential decrease in energy
use intensity and carbon emissions. Encouragingly, and similar to the single
family home, annual operating costs decrease as full electrification under
Step C codes is pursued. We do see increased first costs in tandem with code
advancement for multifamily housing, but decreased operating costs help offset
that.
○ The Step B mixed fuel scenario has the lowest first costs, comparatively,
however has the highest annual energy cost. Interestingly, the Step A mixed fuel
scenario has the highest Step A annual energy cost, despite the standard heat
pumps modeled under Step A’s all electric options.
● Commercial (Hotel)
○ The commercial analysis is a 50,000 sf, 3-story hotel building with metal-framed
walls.
○ Commercial hotel electrification results in an exponential decrease in energy
use intensity and carbon emissions. Similarly to the multifamily and single
family home analysis, annual operating costs decrease as full electrification
under Step C codes is pursued. Encouragingly, Step C first costs are
significantly cheaper than Step B first costs. This is due to the reduced energy
credit compliance needed for all electric designs as compared to mixed fuel
designs. The increased first costs associated with building to Step C can be
offset through annual energy savings.
Overall Findings
● As the stringency of energy codes per the Regional Roadmap increases, the annual
energy costs, energy use intensity, and greenhouse gas emissions of newly
constructed buildings decrease significantly, helping to reduce costs, grid demands.
and achieve our climate goals.
● Annual energy costs decrease as codes progress, across all building types, despite
the fact that natural gas is generally cheaper than electricity. This is due to energy
efficiency gains.
● Cold climate heat pumps outperform standard heat pumps in terms of annual energy
cost, energy use intensity, and carbon emissions, in all scenarios. Despite not being
code-required, cold climate heat pumps are a necessity.
● First costs for Steps B and C are higher than for Step A in all scenarios, however, there
is nuance here:
○ For the single family and multifamily models, first costs generally increase as the
code progresses. Interestingly, the single family home all electric model under
Step B is lower in first costs as compared to the mixed fuel option.
○ First costs for the commercial hotel are cheaper under Step C than Step B.
○ First cost increases can be offset through long term annual energy cost savings.
○ When communicating first cost increases, benefits of increased comfort, reduced
energy consumption, improved indoor air quality, and reduced emissions should
be highlighted.
970-748-4088 predmond@avon.org
TO: Honorable Mayor Tamra N. Underwood and Council Members FROM: Paul Redmond, Chief Finance Officer
RE: 2025 Annual Comprehensive Financial Report and
Communication with Governing Board
DATE: June 1, 2026
SUMMARY: Avon’s Annual Comprehensive Financial Report (Attachment A) is presented in front of
Council for its acceptance. On Tuesday evening, Paul Backes with McMahan & Associates, the Town’s
independent auditing firm, will present their audit findings to the Avon Town Council.
COMMUNICATION WITH GOVERNING BOARD: In addition to presenting their audit findings, it is common for
auditors to make recommendations regarding internal controls and policies and procedures to help the Town
operate as efficiently as possible with the highest degree of transparency and integrity.
PROPOSED MOTION: " I move to accept the 2025 Annual Comprehensive Financial Report."
Thank you, Paul
ATTACHMENTS: Attachment A 2025 Annual Comprehensive Financial Report
Annual
Comprehensive
Financial Report
for the year ended
December 31, 2025
Town of Avon
100 Mikaela Way ▪ Avon, CO ▪ 81620 ▪ www.avon.org
Prepared by Finance Department
PRELIMINARY DRAFT
ATTACHMENT A
i
TOWN OF AVON, COLORADO
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED DECEMBER 31, 2025
TABLE OF CONTENTS
INTRODUCTORY SECTION
Elected Officials
Letter of Transmittal
Certificate of Achievement for Excellence in Financial
Reporting
Town of Avon Organization Chart
FINANCIAL SECTION
Independent Auditor’s Report
Management’s Discussion and Analysis
Basic Financial Statements
Government-wide Financial Statements:
Statement of Net Position
Statement of Activities
Fund Financial Statements:
Balance Sheet – Governmental Funds
Reconciliation of Governmental Funds Balance Sheet
to the Statement of Net Position
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds
Reconciliation of Governmental Funds Statement of
Revenues, Expenditures, and Changes in Fund
Balances to the Statement of Activities
Statement of Net Position – Proprietary Funds
Statement of Revenues, Expenses, and Changes in Net
Position – Proprietary Funds
Statement of Cash Flows – Proprietary Funds
Notes to the Financial Statements
Required Supplementary Information
Schedule of Revenues, Expenditures and Changes in Fund
Balances (Budgetary Basis) – Budget and Actual –
General Fund
Schedule of Revenues, Expenditures and Changes in Fund
Balances (Budgetary Basis) – Budget and Actual –
Avon Urban Renewal Authority Fund
Notes to Required Supplementary Information
Page
iv
v-ix
x
xi
A1-A3
B1-B14
C1
C2
C3
C4
C5
C6
C7
C8
C9-C10
D1-D24
E1
E2
E3
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED DECEMBER 31, 2025
TABLE OF CONTENTS - CONTINUED
ii
Other Supplementary Information
Nonmajor Governmental Funds
Combining Balance Sheet – Nonmajor Governmental
Funds
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances – Nonmajor Governmental
Funds
Schedules of Revenues, Expenditures and Changes in
Fund Balances (Budgetary Basis) - Budget and Actual:
Community Enhancement Fund
Water Fund
Community Housing Fund
Avon Downtown Development Authority Fund
Exterior Energy Offset Fund
Disposable Paper Bag Fee Fund
Debt Service Fund
Capital Projects Fund
Mobility Fund
Fleet Maintenance Fund
Equipment Replacement Fund
Miscellaneous Schedules:
Debt Schedule
Detailed Schedule of General Fund Expenditures
(Budgetary Basis) – Budget and Actual
Detailed Schedule of General Fund Revenues (Budgetary
Basis) – Budget and Actual
Local Highway Finance Report
STATISTICAL SECTION
Net Position by Component
Changes in Net Position
Changes in Fund Balances, Governmental Funds
Fund Balances, Governmental Funds
Tax Revenues by Source, Governmental Funds
Assessed Value and Actual Value of Taxable Property
Direct and Overlapping Property Tax Rates
Principal Taxpayers
Property Tax Levies and Collections
Ratios of Outstanding Debt by Type
Page
F
F1
F2
F3
F4
F5
F6
F7
F8
F9
F10
F11
F12
F13
G1
G2-G3
G4-G5
G6-G7
H1-H2
H3-H6
H7-H8
H9
H10
H11
H12
H13
H14
H15
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED DECEMBER 31, 2025
TABLE OF CONTENTS - CONTINUED
iii
STATISTICAL SECTION (continued)
Direct and Overlapping Governmental Activities Debt
Ratio of General Bonded Debt Outstanding and Legal Debt
Margin
Demographic and Economic Statistics
Principal Employers
Commercial and Residential Construction
Full-time Equivalent Employees by Function / Program
Operating Indicators by Function / Program
Page
H16
H17-H18
H19
H20
H21-H22
H23
H24-H25
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TOWN OF AVON, COLORADO
LIST OF ELECTED AND APPOINTED OFFICIALS
December 31, 2025
TOWN COUNCIL
Tamra N. Underwood, Mayor
Rich Carroll, Mayor Pro Tem
Gary Brooks
Lindsay Hardy
Kevin Hyatt
Ruth Stanley
Chico Thuon
MANAGEMENT
Eric Heil, Town Manager
Patty McKenny, Deputy Town Manager
Michael LaBagh, Recreation Director
Greg Daly, Police Chief
Matt Pielsticker, Community Development Director
Mike Jackson, Public Works Director
Paul Redmond, Chief Finance Officer
iv
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v
Post Office Box 975
100 Mikaela Way
Avon, CO 81620
June 23, 2026
To the Honorable Mayor, Members of the Town Council and Citizens of the Town of Avon:
Town Charter and State statutes require that the Town of Avon (Town) issue a complete set of
financial statements presented in conformance with generally accepted accounting principles
(GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed
independent certified public accountants. Pursuant to these requirements, we hereby issue the
annual comprehensive financial report of the Town of Avon for the fiscal year ended December
31, 2025.
This report consists of management’s representations concerning the finances of the Town of
Avon. Consequently, management assumes full responsibility for the completeness and reliability
of all the information presented in this report. To provide a reasonable basis for making these
representations, management of the Town of Avon has established a comprehensive internal
control framework that is designed both to protect the Town’s assets from loss, theft, or misuse
and to compile sufficient reliable information for the preparation of the Town of Avon’s financial
statements in conformity with GAAP. Because the cost of internal controls should not outweigh
the benefits, the Town of Avon’s comprehensive framework of internal controls has been designed
to provide reasonable rather than absolute assurance that the financial statements will be free from
material misstatement. As management, we assert that, to the best of our knowledge and belief,
this financial report is complete and reliable in all material respects.
The Town of Avon’s financial statements have been audited by McMahan and Associates, L.L.C.,
a firm of certified public accountants. The goal of the independent audit is to provide reasonable
assurance that the financial statements of the Town of Avon for the fiscal year ended December
31, 2025, are free of material misstatement. The independent audit involved examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements; assessing the
accounting principles used and significant estimates made by management; and evaluating the
overall financial statement presentation. T he independent auditor concluded, based upon the audit,
that there was a reasonable basis for rendering an unmodified opinion that the Town of Avon’s
financial statements for the fiscal year ended December 31, 2025 are fairly presented in conformity
with GAAP. The independent auditor’s report is presented as the first component of the financial
section of this report.
GAAP requires that management provide a narrative introduction, overview, and analysis to
accompany the basic financial statements in the form of Management’s Discussion and Analysis
(MD&A). This letter of transmittal is designed to complement the MD&A and should be read in
conjunction with it. The Town of Avon’s MD&A can be found immediately following the report
of the independent auditors.
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Letter of Transmittal
Town of Avon, Colorado
June 23, 2026
vi
Profile of the Town
The Town of Avon was incorporated in 1978 and is located in Eagle County, eight miles west of
the Town of Vail and seventeen miles east of the Town of Eagle. The Town sits north of U.S.
Highway 6, directly adjacent to the Beaver Creek Resort and is bisected by Interstate Highway 70
from east to west. The primary transportation route to and from Avon is I-70. Aviation services
and transportation are available at the Eagle County Airport, 24 miles west of the Town. The
Town provides bus transportation services within the Town and offers, in funding partnership with
the Beaver Creek Resort Company, a high-speed gondola that provides direct access to Beaver
Creek Resort. Avon is also served by the CORE Transit formally known as the Eagle County
Regional Transit Authority which provides bus service throughout Eagle County. Eagle County
encompasses approximately 1,694 square miles and spans from the summit of Vail Pass to
Glenwood Canyon. Approximately 80% of Eagle County’s land is public –comprised of National
Forests, wilderness areas, Bureau of Land Management properties, and state and local public lands.
The Town of Avon currently encompasses approximately 8¼ square miles. The Census Bureau’s
population estimate as of April 2020 was 6,072. This figure represents the permanent resident
population. Total population increases significantly during the winter tourist ski season.
The Town operates under the council/manager form of government. P olicy-making and legislative
authority are vested in the Town Council, which consists of a mayor and a six-member council.
The Town Council is responsible, among other things, for passing ordinances, adopting the budget,
and appointing a Town Manager, Town Attorney, Town Prosecutor and Municipal Judge. The
Town Manager is responsible for carrying out the policies and ordinances of the Council,
overseeing the day-to-day operations of the Town, and for appointing the heads of the Town’s
departments.
The Council is elected on a non-partisan basis. C ouncil members are elected to four-year staggered
terms with three council members elected in November 2024, and the remaining four to be elected
in November 2026. The mayor and mayor pro-tem are elected from amongst the elected council
members by a majority vote. The mayor presides at meetings of council and shall not vote until
all other Council members present who are eligible to vote have had reasonable opportunity to
vote. The affirmative concurring vote of four (4) Council members is required for the adoption of
an ordinance, resolution, order for appropriation, approval of a contract or approval of an
intergovernmental agreement.
The Town is a home-rule community empowered to levy a property tax on the assessed value of
real property located within the Town. The Town collects a 4% sales tax on all retail sales, and a
4% accommodations tax on the lease or rental of hotel rooms, condominium units and other
accommodation within the Town. Beginning January 1, 2022, with voter approval, the Town
began levying a 2% short-term rental tax on all residential short-term rentals. These funds are
earmarked for community housing purposes. Effective January 1, 2019,with voter approval,the
Town began levying a $3 per pack excise tax on the sale of cigarettes and a 40% tax on other
nicotine and tobacco products. The Town also collects a 2% real estate transfer tax on all sales of
real property located within the Town. The Town has the power by state statute to extend its
PRELIMINARY DRAFT
Letter of Transmittal
Town of Avon, Colorado
June 23, 2026
vii
corporate limits by annexation, which is done periodically when deemed appropriate by the Town
Council.
Effective January 1, 2025, the Avon voters approved a 4% use tax on construction materials.The
revenue from the construction use tax will be dedicated to Community Housing. The construction
use tax is a form of use tax levied on building materials. The use tax is collected at the time a
building permit is issued. The use tax amount is determined by multiplying the use tax rate by the
cost of the building materials using a predetermined formula. A common method is to determine
that the cost of building materials to be fifty percent (50%) of the total valuation of the construction
project. The builder then provides the building permit to the materials supplier to prove that use
tax has already been paid and then is exempt from paying a corresponding municipal sales tax in
other locations.
The Town provides a full range of municipal services including general administrative services;
community planning and zoning and building permitting and inspection services; municipal law
enforcement; public works including management and maintenance of Town parks and
landscaping, Nottingham Lake, bridges, streets and roads, trails, buildings, facilities and
infrastructure; operation and management of the Avon Recreation Center and other youth, adult
and senior recreation programs; and, special events and cultural activities.
The annual budget serves as the foundation for the Town of Avon’s financial planning and control.
No later than October 15th, the Town Manager submits to the Mayor and Town Council a proposed
budget for the calendar year commencing the following January 1st. The budget is prepared by
fund, department, program, and project and includes information on the prior year, current
estimates and requested appropriations and estimated revenues for the upcoming year.
The Town Council holds public hearings and may change appropriations except for expenditures
required by law for debt service or for estimated cash deficits. No change to the budget may
increase the authorized expenditures to any amount greater than the total amount of funds
available. The Town Council must adopt the budget by resolution prior to December 15th. Once
adopted, the Town Council may at any time, by resolution, amend the budget. In addition, the
Town Manager may transfer part or all of any unencumbered appropriation balance among
programs within a department. A department is defined by the Town as a distinct, principal, or
specialized division (e.g. the department of public works).
Expenditures may not legally exceed budgeted appropriations at the fund level. Budget to actual
comparison are provided in this report for all funds and are presented at a lower-than-required
level of control to facilitate detailed financial analysis.
Budgetary comparisons for the Town’s General Fund and its major special revenue fund, the Avon
Urban Renewal Authority,the Avon Downtown Development Authority are presented as required
supplemental information in this report. Budget to actual comparisons for all other Town funds
are included as other supplemental information in this report.
Factors Affecting Financial Condition
PRELIMINARY DRAFT
Letter of Transmittal
Town of Avon, Colorado
June 23, 2026
viii
The information presented in the financial statements is best understood when considered from a
broader perspective rather than just the specific environment in which the Town operates.
Local Economy. Year-round tourism and winter recreation-related businesses account for a
significant portion of the employment and earned income of area residents. S kier and snowboarder
visits at Vail and Beaver Creek Resort account for almost 20% of the total such visits in Colorado.
Both resorts are perennially ranked among the top ten ski resorts in the country.
In addition to skiing and associated winter-time activities, the area promotes a number of summer
activities. The Town of Avon sponsors numerous special events throughout the year to area
residents and visitors including Avon's Salute to the USA -a July 4th fireworks display typically
held on July 3rd, and Avon LIVE!, a free Wednesday evening live music series; and family-friendly
activities like the Avon Easter Egg Hunt. The Avon Recreation Center is a spacious 40,000 sq. ft.
multi-use facility featuring a large aquatics area with a 5-lane lap pool, lazy river, kid’s pool, 140
foot water slide, Aquaclimb climbing wall and diving well; a 2,560 sq. ft. advanced weight training
room; a fitness room with treadmills, elliptical motion trainers, upright and recumbent bikes; and,
separate Yoga/Tai Chi and multi-purpose training studios.Nottingham Park and Nottingham Lake
serve as the Town’s central headquarters for summer activities including standup paddleboard,
pedal boat, and kayak rentals; fishing, beach volleyball, Fitness Court, and Destination Jump,
Splash, Learn. Avon’s Whitewater Park, with three distinct water features, is open all summer for
rafters and kayakers to enjoy. The West Avon Preserve offers more than 11 miles of mountain
bike trails accessible from the Town's paved bike paths with a variety of terrain for all ability
levels. Offering several championship golf courses, Eagle County has earned a rating by Golf
Digest Magazine as one of the top 40 golf communities in which to live. Other summer activities
include hiking, horseback riding, bicycling, kayaking, and rafting, as well as other recreational
sports.
Property Values. Property tax, which is based on assessed property values and a mill rate,
represents approximately fifteen percent of the Town’s total tax revenues. Assessed values are
dependent upon real property growth and market values of property, along with assessment ratios
established by the State legislature.
Current Initiatives
Council continues to prioritize maintaining existing service levels. For the purpose of supporting
community stability and the local economy, new initiatives include rejoining Destimetrics to
expand lodging data, increasing marketing through a shift from “Avon Community Values” to
“Come Visit Avon,” and hosting a three-day fall bluegrass festival projected to attract 2,500–3,000
visitors during a low-occupancy period.
Community Housing. In 2026, the Avon Town Council continues to fund the buyer assistance,
deed restriction purchase program originally began in 2020 called Mi Casa Avon! which has been
very successful. In 2025, the Town of Avon partnered with the Eagle County Good Deeds
program, as the Town will now help buyers purchase properties in the Avon area.Now with the
2% short-term rental tax on all residential short-term rentals earmarked for community housing
purposes, the Town has begun feasibility studies and preliminary design on employee rental
housing on certain town-owned properties.
PRELIMINARY DRAFT
Letter of Transmittal
Town of Avon, Colorado
June 23, 2026
ix
The Town is currently reviewing and ordering schematic designs for future construction of
Community Housing within the Town. Avon has recently purchased two properties within the
Town limits for the development of future community housing.
Capital Improvement Projects
The Town updates its capital improvements long-range plan annually. Substantial expenditures
are planned in 2026 from the Capital Projects Fund.A significant portion of the expenditures are
planned for road and street maintenance, a public works garage and repairs and multi-modal /
alternative mobility projects including a $4.6 million project for the US Hwy 6 & Stonebridge
Road, which is proposed to be funded through various federal, state and local grants. The
previously approved $5.5 million H.A. Nottingham Park East Improvement project has received
grant funding and began construction in 2025. The original project included landscaping upgrades,
recreation path repairs, and the construction of additional public restrooms on the north and east
side of the park.
The dedication of real estate transfer tax revenues to capital improvements is unique to Avon and
has created a stable Capital Projects Fund with adequate fund balances to continue with street
resurfacing, facility replacements, and implementation of community projects identified in the
Town’s Comprehensive Plan documents.
Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting to the Town of Avon for its
annual comprehensive financial report (ACFR) for the fiscal year ended December 31, 2024. This
was the thirty-second consecutive year that the Town has received this prestigious award. In order
to be awarded a Certificate of Achievement, the Town published an easily readable and efficiently
organized ACFR. This report satisfies both GAAP and applicable legal requirements.
The preparation of this report could not have been possible without the efficient and dedicated
services of the entire staff of the Finance Department. Each member of the department has my
sincere appreciation for the contributions made in the preparation of this report. Due credit should
also be given to the Mayor, Town Council, and Town Manager for their interest, support and
leadership in planning and conducting the operations of the Town in a responsible and progressive
manner.
Respectfully Submitted,
Paul Redmond
Chief Finance Officer
PRELIMINARY DRAFT
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
Town of Avon
Colorado
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
December 31, 2024
Executive Director/CEO
x
PRELIMINARY DRAFT
Council
Elected by Citizens - 7 Members
Council appoints Mayor, Legal Counsel,
Municipal Judge, Town Manager, Boards,
Commissions and Committees
Council serves as Local Liquor Authority,
Board of Adjustments, and Board of Directors
for Avon Urban Renewal Authority
Town Attorney
Municipal Prosecutor
Special Legal Counsel
TOWN MANAGER
Oversees Departments and Personnel,
Prepares Budget, Administers
Contracts, Implements Policies and
Projects as Directed by Council
Municipal Judge
Avon
Citizens
Home Rule Charter
adopted and amended by
Avon voters
Planning & Zoning
Commission (PZC)
Culture, Arts & Special
Events Committee (CASE)
Finance Committee
Health & Recreation
Committee
DEPARTMENTS
Community
Development
Municipal
Court
Planning
ORGANIZATIONAL
CHART
General
Government Police Public Works Recreation
Building
Inspections
Public Operations
Mobility
Fleet
Maintenance
Building & Facility
Maintenance
Recreation
Programs
Admin
Investigation
Patrol Human Resources
Risk
Management
Finance
IT
Admin & Council Support
Marketing &
Communications
Town Clerk
Sustainability
Culture, Arts
& Special Events
Admin
Engineering
Asset Management
CIP & Construction
GIS
Water
xi
PRELIMINARY DRAFT
McMahan and Associates, l.l.c.
Certified Public Accountants and Consultants
Web Site: www.McMahanCPA.com Main Office: (970) 845-8800
Member: American Institute of Certified Public Accountants
Denver, Colorado Avon, Colorado Florence, Alabama
A1
M
&
A
INDEPENDENT AUDITOR'S REPORT
To the Mayor and Town Council
Town of Avon, Colorado
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each
major fund, and the aggregate remaining fund information of the Town of Avon, Colorado (the “Town”), as
of and for the year ended December 31, 2025, and the related notes to the financial statements, which
collectively comprise the Town‘s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, each major fund,
and the aggregate remaining fund information of the Town as of December 31, 2025, and the respective
changes in financial position and, where applicable, cash flows thereof for the year then ended in
accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America (“U.S. GAAS”) and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States. Our responsibilities under those
standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements
section of our report. We are required to be independent of the Town and to meet our other ethical
responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that
the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The Town’s management is responsible for the preparation and fair presentation of the financial
statements in accordance with U.S. GAAP, and for the design, implementation, and maintenance of
internal control relevant to the preparation and fair presentation of financial statements that are free from
material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or
events, considered in the aggregate, that raise substantial doubt about the Town‘s ability to continue as a
going concern for one year after the date that the financial statements are issued.
PRELIMINARY DRAFT
INDEPENDENT AUDITOR’S REPORT
To the Mayor and Town Council
Town of Avon, Colorado
A2
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with U.S. GAAS will always detect
a material misstatement when it exists. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal control. Misstatements are considered material
if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment
made by a reasonable user based on the financial statements.
In performing an audit in accordance with U.S. GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and disclosures
in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the Town’s internal control. Accordingly, no such opinion is
expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the Town’s ability to continue as a going concern for a
reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal control–related
matters that we identified during the audit.
Required Supplementary Information
U.S. GAAP require that the Management’s Discussion and Analysis in section B be presented to
supplement the basic financial statements. Such information is the responsibility of management and,
although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board who considers it to be an essential part of financial reporting for placing the basic
financial statements in an appropriate operational, economic, or historical context. We have applied
certain limited procedures to the required supplementary information in section B in accordance with U.S.
GAAS, which consisted of inquiries of management about the methods of preparing the information and
comparing the information for consistency with management’s responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements.
We do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
PRELIMINARY DRAFT
INDEPENDENT AUDITOR’S REPORT
To the Mayor and Town Council
Town of Avon, Colorado
A3
Required Supplementary Information (continued)
The budgetary comparison information in section E is not a required part of the basic financial statements
but is supplementary information required by U.S. GAAP. The budgetary comparison information in
section E is the responsibility of management and was derived from and relates directly to the underlying
accounting and other records used to prepare the financial statements. Such information has been
subjected to the auditing procedures applied in the audit of the basic financial statements and certain
additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statements or to the basic financial
statements themselves, and other additional procedures in accordance with U.S. GAAS. In our opinion,
the information is fairly stated, in all material respects, in relation to the basic financial statements as a
whole.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the Town’s basic financial statements. The combining non-major fund financial statements,
individual fund budgetary comparison information, and the Local Highway Finance Report in Section F
are presented for purposes of additional analysis and are not a required part of the basic financial
statements.
The combining non-major fund financial statements, individual fund budgetary comparison information,
and the Local Highway Finance Report in Section F is the responsibility of management and was derived
from and relates directly to the underlying accounting and other records used to prepare the basic
financial statements. Such information has been subjected to the auditing procedures applied in the audit
of the basic financial statements and certain additional procedures, including comparing and reconciling
such information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves, and other additional procedures in
accordance with U.S. GAAS. In our opinion, the information is fairly stated, in all material respects, in
relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information
comprises the introductory section and statistical section but does not include the basic financial
statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover
the other information, and we do not express an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and the
basic financial statements, or the other information otherwise appears to be materially misstated. If,
based on the work performed, we conclude that an uncorrected material misstatement of the other
information exists, we are required to describe it in our report.
McMahan and Associates, L.L.C.
Avon, Colorado
PRELIMINARY DRAFT
B1
Management’s Discussion and Analysis
As management of the Town of Avon, we offer readers of the Town of Avon’s financial statements this narrative
overview and analysis of the financial activities of the Town of Avon for the fiscal year ended December 31,2025.
We encourage readers to consider the information presented here in conjunction with additional information that we
have furnished in our letter of transmittal, which can be found in the introductory section of this report.
Financial Highlights
The assets of the Town exceeded its liabilities and deferred inflows at the close of its fiscal year ended December
31, 2025 by $147,072,687 (net position). Of this amount, $42,993,376 is unrestricted and may be used to meet
the Town’s ongoing obligations to citizens and creditors in accordance with the Town’s fund designation and
fiscal policies as more fully described below.
The Town’s total net position increased by $4,584,032.
As of the close of the fiscal year, the Town’s governmental funds reported combined ending fund balances of
$38,302,243, an decrease of $8,035,321 from the prior year. Approximately 49.54%of this total amount,
$18,975,197,is available for spending at the Town’s discretion (unassigned fund balance).
The unassigned fund balance for the General Fund was $18,975,197, or 48.83%of current year General Fund
expenditures and other financing uses.
The Town of Avon’s long-term liabilities increased by a net $4,547,515 during the current fiscal year. Regular
principal payments were made on bonded debt, leases, and subscription liabilities.The Town issued new
certificates of participation in 2025.
Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction to the Town of Avon’s basic financial statements.
The Town’s basic financial statements are comprised of three components: 1) government-wide financial statements,
2) fund financial statements, and 3) notes to the financial statements. T his report also contains required supplementary
information and other supplementary information in addition to the basic financial statements themselves.
Government-wide financial statements. The government-wide financial statements are designed to provide readers
with a broad overview of the Town of Avon’s finances, in a manner similar to a private sector business.
The statement of net position presents information on all of the Town of Avon’s assets, deferred outflows of resources,
liabilities,and deferred inflows of resources.The difference between the Town’s assets and deferred outflows of
resources and the Town’s liabilities and deferred inflows of resources is reported as net position. Over time, increases
or decreases in net position may serve as a useful indicator of whether the financial position of the Town is improving
or deteriorating.
The statement of activities presents information showing how the Town’s net position changed during the most recent
fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs,
regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some
items that will only result in cash flows in future fiscal periods (e.g., earned but unused compensated absences).
Both of the government-wide financial statements distinguish functions of the Town of Avon that are principally
supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended
to recover all or a significant portion of their costs through user fees and charges (business-type activities). The
governmental activities of the Town of Avon include general government, community development, public safety,
public works and utilities, and recreation and culture. The business-type activities of the Town include mobility and
fleet maintenance operations.
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B2
The government-wide financial statements include not only the Town of Avon itself (known as the primary
government), but also two component units. The first,Avon Urban Renewal Authority (“AURA”), a legally separate
entity, was established in August 2007 to undertake urban renewal plans and projects with the Town. All members
of the governing body are Town Council members. For financial reporting purposes, AURA is blended into the
Town’s financial statements and is reported as a major fund in the basic financial statements.The second, Avon
Downtown Development Authority (“ADDA”), a legally separate entity, was established in 2023 to undertake
downtown development plans and projects within the Town. All members of the governing body are Town Council
members. For financial reporting purposes, ADDA is blended into the Town’s financial statements and is reported as
a non-major fund in the basic financial statements.
The government-wide financial statements can be found on pages C1-C2 of this report.
Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources
that have been segregated for specific activities or objectives. The Town of Avon, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.
All of the funds of the Town can be divided into two categories: governmental funds and proprietary funds.
Governmental funds. Governmental funds are used to account for essentially the same functions reported as
governmental activities in the government-wide financial statements. H owever, unlike the government-wide financial
statements, governmental fund financial statements focus on near-term inflow and outflows of spendable resources,
as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful
in evaluating a government’s near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is
useful to compare the information presented for governmental funds with similar information presented for
governmental activities in the government-wide financial statements. By doing so, readers may better understand the
long-term impact of the Town’s near-term financing decisions. Both the governmental fund balance sheet and the
governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to
facilitate this comparison between governmental funds and governmental activities.
The Town of Avon maintains ten individual governmental funds. Information is presented separately in the
governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in
fund balances for the General Fund, Avon Urban Renewal Authority Fund, Debt Service Fund and Capital Projects
Fund, all of which are considered to be major funds. Data from the other six nonmajor governmental funds (Water
Fund, Community Enhancement Fund, Downtown Development Authority Fund, Affordable Housing Fund, Exterior
Energy Offset Fund, and Disposable Paper Bag Fee Fund) are combined into a single, aggregate presentation.
Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements
elsewhere in this report. The basic governmental fund financial statements can be found on pages C3-C6 of this report.
Proprietary funds. The Town of Avon maintains two different types of proprietary funds. Enterprise funds are used
to report the same function presented as business-type activities in the government-wide financial statements. The
Town of Avon uses enterprise funds to account for its mobility operations and its fleet maintenance operations.
Internal service funds are an accounting device used to accumulate and allocate costs internally among the Town’s
various functions. T he Town of Avon uses an internal service fund to account for the rental of vehicles and equipment
to Town departments for the accumulation of funds for future replacement. Because this service predominately
benefits governmental rather than business-type functions, it has been included within governmental activities in the
government-wide financial statements.
Proprietary funds provide the same type of information as the government-wide financial statements, only in more
detail. The proprietary fund financial statements provide separate information for the mobility fund and the fleet
maintenance fund operations. Separate information is also provided for the Town’s internal service fund. The basic
proprietary fund financial statements can be found on pages C7-C9 of this report.
PRELIMINARY DRAFT
B3
Notes to the Financial Statements. The notes provide additional information that is essential to a full understanding
of the data provided in the government-wide and fund financial statements. The notes to the financial statements can
be found on section D of this report.
Required Supplementary Information. In addition to the basic financial statements and accompanying notes, this
report also presents certain other required supplemental information. The Town of Avon adopts an annual
appropriated budget for its General Fund and major special revenue fund. Budgetary comparison statements have
been provided for the General Fund and the Avon Urban Renewal Authority Fund to demonstrate compliance with
these budgets and can be found on pages E1 and E2 of this report.
Other Supplementary Information. The combining statements referred to earlier in connection with nonmajor
governmental funds are presented under other supplemental information immediately following the required
supplemental information. Individual fund statements and schedules and other miscellaneous schedules can also be
found in sections F and G of this report.
Government-wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the
case of the Town of Avon, assets and deferred outflows of resources exceeded liabilities and deferred inflows of
resources by $147,072,687 as of December 31, 2025.
The largest portion of the Town’s net position reflects its investment in capital assets (e.g.,land, buildings, utilities,
machinery and equipment, infrastructure, and right-to-use lease assets), net of any related debt used to acquire those
assets that is still outstanding. The Town uses these assets to provide services to citizens, consequently, these assets
are not available for future spending. Although the Town’s investment in capital assets is reported net of related debt,
it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital
assets themselves cannot be used to liquidate these liabilities.
An additional portion of the Town’s net position represents resources that are subject to external restrictions on how
they may be used. The remaining balance of unrestricted net position may be used to meet the Town’s ongoing
obligations to citizens and creditors.
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B4
Condensed Net Position
A summary of the Town’s statement of net position as of December 31, 2025 and 2024 for governmental and business-
type activities is as follows:
2025 2024 2025 2024 2025 2024
Cu rre nt Assets 58,453,571 61,217,878 3,013,238 2,843,734 61,466,809 64,061,612
Re stricted Assets 505,630 503,442 - - 505,630 503,442
Ca pital A ssets , n et 100,953,309 83,313,203 13,350,341 13,953,818 114,303,650 97,267,021
Total A ssets 159,912,510 145,034,523 16,363,579 16,797,552 176,276,089 161,832,075
Deferred Ou tflo w o f Re sources 67,294 80,097 9,132 10,873 76,426 90,970
Cu rrent Liabilit ie s 4,751,214 3,498,549 642,721 617,433 5,393,935 4,115,982
Cu rrent Po rt io n of Long-Term Liabilit ie s 1,932,041 1,695,112 218,436 273,258 2,150,477 1,968,370
No ncurre nt Liabilit ie s 13,874,084 9,427,985 863,309 944,000 14,737,393 10,371,985
Total Lia bilit ie s 20,557,339 14,621,646 1,724,466 1,834,691 22,281,805 16,456,337
De ferre d In flows of Re sources 6,925,583 2,908,568 72,440 69,485 6,998,023 2,978,053
Net Po sition:
Ne t In vestment in Capital A ssets 84,966,850 72,826,656 12,406,341 12,789,095 97,373,191 85,615,751
Re stricted 6,621,120 6,259,643 85,000 - 6,706,120 6,259,643
Un restricted 40,908,912 48,498,107 2,084,464 2,115,154 42,993,376 50,613,261
Total Net Po sition 132,496,882 127,584,406 14,575,805 14,904,249 147,072,687 142,488,655
Go vernmental A ctiv itie s Bu sines s-type Activities To tal Government
PRELIMINARY DRAFT
B5
Change in Net Position
A summary of the Town’s changes in net position for 2025 and 2024 for governmental and business-type activities
is as follows:
2025 2024 2025 2024 2025 2024
REVEN UES
Program Revenues:
Ch arges fo r Servic es 5,430,240 5,281,635 3,315,338 3,337,993 8,745,578 8,619,628
Op erating Gr ants a nd Co ntrib utions 837,010 1,785,449 - 338,398 837,010 2,123,847
Ca pital Grants a nd Co ntrib utions 949,518 925,584 481,536 - 1,431,054 925,584
Ge neral Revenues:
Ta xes:
Pro perty Taxes 6,094,795 5,659,627 70,353 73,037 6,165,148 5,732,664
Re al Estate Transfer Tax 5,297,273 7,980,409 - - 5,297,273 7,980,409
Sale s and Accommo dation Taxes 15,960,802 15,592,383 - - 15,960,802 15,592,383
Ot her Taxes 2,445,483 2,019,273 - - 2,445,483 2,019,273
In vestment Ea rn ings (Lo ss)2,326,828 2,663,857 - - 2,326,828 2,663,857
Un rest ri cted Grants & C ontributions 1,773,196 2,164,618 - - 1,773,196 2,164,618
Miscellaneous 629,692 690,082 8,586 38,673 638,278 728,755
Total Revenues 41,744,837 44,762,917 3,875,813 3,788,101 45,620,650 48,551,018
EXPENSES
Governmental Activities:
General Govern me nt 9,065,691 9,206,664 - - 9,065,691 9,206,664
Commu nity Develo pment 1,387,311 1,270,522 - - 1,387,311 1,270,522
Pu blic Sa fe ty 7,121,416 6,416,591 - - 7,121,416 6,416,591
Pu blic W orks a nd Ut ilit ie s 13,029,436 11,834,149 - - 13,029,436 11,834,149
Recreation 3,794,326 3,427,244 - - 3,794,326 3,427,244
In teres t on Lo ng-term De bt 300,356 303,666 - - 300,356 303,666
Bu siness-type Activities:
M obilit y - - 3,591,610 3,465,348 3,591,610 3,465,348
Fle et Maintenance - - 2,746,472 2,675,263 2,746,472 2,675,263
To tal Exp enses 34,698,536 32,458,836 6,338,082 6,140,611 41,036,618 38,599,447
Exces s (De fic ie ncy) Before
Contrib utions and Transfers 7,046,301 12,304,081 (2,462,269) (2,352,510) 4,584,032 9,951,571
Transfers (2,133,825) (2,048,002) 2,133,825 2,048,002 - -
In creas e (Decrease) in Ne t Po sition 4,912,476 10,256,079 (328,444) (304,508) 4,584,032 9,951,571
Net Po sition, Begin ning of Year 127,584,406 117,328,327 14,904,249 15,208,757 142,488,655 132,537,084
Ne t Po sition, Ending 132,496,882 127,584,406 14,575,805 14,904,249 147,072,687 142,488,655
Go vern me ntal A ctivities Bu siness-type Activities Total Government
PRELIMINARY DRAFT
B6
Analysis of the Town’s Operations
Overall, the Town’s net position increased by $4,584,032 for 2025. Governmental activities increased net position by
$4,912,476, while business-type activities decreased net position by $328,444. The largest contributor to the overall
increase was increased tax revenues (excluding real estate transfer taxes, which significantly declined from 2024)
while expenses increased year-over-year for both governmental and business-type activities.
Revenues by Source –Governmental Activities
Amount of Pe rc ent
In creas e In creas e
2025 Pe rc ent of To tal 2024 (De crease)(Decrease)
Ch arges fo r Se rv ic es 5,430,240 13.01%5,281,635 148,605 2.81%
Gr ants 3,559,724 8.53%4,875,651 (1,315,927) -26.99%
Taxes 29,798,353 71.38% 31,251,692 (1,453,339) -4.65%
In vestme nt In come 2,326,828 5.57%2,663,857 (337,029) -12.65%
Miscella neous 629,692 1.51%690,082 (60,390) -8.75%
Total 41,744,837 100.00%44,762,917 (3,018,080)
Ch arge s for
Se rvices,
13.01%
Grants ,
8.53%
Ta xe s, 71.38%
Inve stment
Income, 5.57%
Mi scella neo us ,
1.51%
The Town’s governmental revenues decreased by $3.0mm year-over-year. Grant revenues decreased by 27% year-
over-year as the Town expended its final allocation of ARPA funds in 2024. Tax revenues decreased by 4.65%,
chiefly driven by a multi-million drop in Real Estate transfer taxes, which vary annually and are tied to home
purchases within the Town. Investment income decreased by 12.65% year-over-year as market rates decreased and
the Town had lower cash available to invest compared to previous years.
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B7
Expenses by Source –Governmental Activities
.
Amount of Pe rc en t
In creas e In creas e
2025 Perc en t of To tal 2024 (De creas e)(De creas e)
General Government 9,065,691 26.13%9,206,664 (140,973) -1.53%
Commu nity De velo pment 1,387,311 4.00%1,270,522 116,789 9.19%
Pu blic Sa fety 7,121,416 20.52%6,416,591 704,825 10.98%
Pu blic W orks a nd Ut ilit ie s 13,029,436 37.55%11,834,149 1,195,287 10.10%
Recreation 3,794,326 10.94%3,427,244 367,082 10.71%
In terest on Lo ng-term De bt 300,356 0.87%303,666 (3,310) -1.09%
Total 34,698,536 100.00% 32,458,836 2,239,700
Ge neral
Government,
26.13%
Co mmunity
De ve lo pm ent,
4.00%
Pu bl ic Safety,
20.52%
Pu bl ic Works
and Utilities,
37.55%
Re cre ation ,
10.94%
Inte rest on
Lo ng-te rm D ebt,
0.87%
The Town’s governmental expenses increased by $2.2mm year-over-year. The majority of the expense increase was
attributed to public safety and public works government functions as the Town continues to expand its operations,
provide services to residents and visitors, maintain and repair its infrastructure, and compensate employees. Other
functions saw increases due to general inflationary activity and increased activities.
PRELIMINARY DRAFT
B8
Revenues by Source –Business-Type Activities
Amount of Perc ent
In creas e In creas e
2025 Perc ent of Total 2024 (Decreas e)(De creas e)
Ch arges fo r Serv ic es 3,315,338 85.54%3,337,993 (22,655) -0.68%
Gr ants 481,536 12.42%338,398 143,138 42.30%
Taxes 70,353 1.82%73,037 (2,684) -3.67%
Miscella neous 8,586 0.22%38,673 (30,087) -77.80%
Total 3,875,813 100.00%3,788,101 87,712
Ch arge s fo r
Se rvi ce s, 85.54%
Grants ,
12.42%
Ta xe s, 1.82%Mi scella neous,
0.22%
The Town’s business-type revenues increased by $87k year-over-year. Increased grant revenues in 2025 occurred as
the Town received one-time capital grants for capital projects at the Town’s transportation facility.
PRELIMINARY DRAFT
B9
Expenses by Source –Business-type Activities
Amount of Perc ent
In creas e In creas e
2025 Pe rc ent of Total 2024 (De crease)(De crease)
M obilit y 3,591,610 56.67%3,465,348 126,262 3.64%
Fleet Main tenance 2,746,472 43.33%2,675,263 71,209 2.66%
Total 6,338,082 100.00%6,140,611 197,471
Mo bility,
56.67%
Fl eet
Ma intenance,
43.33%
The Town’s business-type expenses increased by $197k year-over-year due to increased operations and general
inflationary activity.
Financial Analysis of the Town’s Funds
The following schedule presents a summary of governmental fund revenues for the year ended December 31, 2025
and the amount and percentage of increases and decreases in relation to the prior year.
Amount of Pe rc en t
In creas e In creas e
2025 Pe rc ent of To tal 2024 (De creas e)(De crease)
Taxe s 30,960,229 77.44%32,334,856 (1,374,627) -4.25%
Licens es a nd Permit s 676,102 1.69% 1,270,081 (593,979) -46.77%
In tergovernmental 2,658,811 6.65% 3,133,422 (474,611) -15.15%
Ch arges fo r Serv ic es 2,646,246 6.62% 2,898,758 (252,512) -8.71%
Fin es and Fo rfeit ures 90,000 0.23%86,854 3,146 3.62%
In vestme nt Ea rn in gs 2,173,566 5.44% 2,490,368 (316,802) -12.72%
Le ases 74,838 0.19%- 74,838 100.00%
Ot her Rev enues 697,551 1.74%710,432 (12,881) -1.81%
Total 39,977,343 100.00% 42,924,771 (2 ,9 47,428) -6 .8 7%
Overall governmental fund revenues decreased by $2.95mm in 2025. Tax revenues decreased by 4.25% from the prior
year due to decreased Real Estate Transfer Tax revenues due to a slower real estate market.The general operating mill
rate for the Town remained the same at 8.956 mills. License and permit revenues decreased by 46.77% from last year
as last year saw major development activity in the Town that did not occur at the same level in 2025.Intergovernmental
revenues decreased 15.15% from last year as the Town expended its remaining ARPA funds in 2024. The Town
PRELIMINARY DRAFT
B10
continues to prioritize investment earnings, which decreased 12.72% from 2024 due to a decrease in cash and reduced
yields.
The following schedule presents a summary of governmental fund expenditures for the year ended December 31,
2025,and the amount and percentage of increases and decreases in relation to the prior year.
Amount of Pe rc ent
In creas e In creas e
2025 Percent of To tal 2024 (De creas e)(De crease)
Current:
General Government 17,917,980 34.48% 8,600,002 9,317,978 108.35%
Commu nity De velo pment 1,087,731 2.09% 1,248,629 (160,898) -12.89%
Pu blic Safe ty 6,591,686 12.68% 6,341,901 249,785 3.94%
Pu blic W orks and Ut ilit ie s 8,304,585 15.98% 7,186,986 1,117,599 15.55%
Recreation 3,037,376 5.84% 2,707,393 329,983 12.19%
Ca pital Improvements 13,207,393 25.41% 7,963,093 5,244,300 65.86%
De bt Service:
Prin cipal 1,505,699 2.90% 1,453,215 52,484 3.61%
In teres t 270,098 0.52%305,096 (34,998) -11.47%
Fiscal Charges 44,685 0.09%4,156 40,529 975.19%
Total 51,967,233 100.00% 35,810,471 16,156,762 45.12%
Overall, total governmental fund expenditures increased by $16.3mm in 2025. These increases are chiefly due to major
capital expenditures in 2025, as the Town had major building purchases.Additionally,the Town continues to invest
heavily in attracting, retaining, and compensating personnel across all functions and expects to see personnel costs
increase in future periods.
At the end of the current fiscal year, the Town’s governmental funds reported combined ending fund balances of
$38,302,243, a decrease of $8,035,321 from the prior year. Of this total,$2,414,341 is restricted due to external
limitations on its use such as legal restrictions, or intention of grantors, donors,or trustees. A total of $12,595,482 for
Capital Improvements,$153,281 for Exterior Energy Offset Programs, $193,542 for Waste Reduction Programs,
$47,463 for Debt Service, and $3,660,144 for Community Housing Projects havebeen committed or assigned meaning
there are limitations resulting from its intended use, such as construction of capital assets, community housing, and
for other purposes. The remaining $18,975,197 is unassigned and can be used for any lawful purpose.
General Fund. The General Fund is the chief operating fund of the Town. At the end of the current fiscal year, the
unassigned fund balance of the General Fund is $18,975,197, while total fund balance is $20,519,990. As a measure
of the General Fund’s liquidity, it is useful to compare the unassigned fund balance and total fund balance to total
fund expenditures and other financing uses. Unassigned fund balance represents 48.83%of total fund expenditures
and other financing uses, while total fund balance represents 52.81%of that same amount.The Town has felt it
necessary to retain this level of fund balance because of its heavy reliance on sales tax revenues which can fluctuate
significantly in times of economic turmoil.
The Town’s position as a resort community also places a heavy reliance upon several other factors including weather,
the national economy, and tourism in general. The Town’s fund balance provides the resources necessary to be more
adaptable to the short-term financial environment and limits the need for capital financing.
The fund balance of the General Fund decreased by $4,320,847,in 2025. This decrease is due primarily to the Town’s
purchase of the Walgreens building in 2025, which was a major General Fund expenditure.
Avon Urban Renewal Fund. At the end of the current fiscal year, the Avon Urban Renewal Fund had an ending fund
balance of $309,021. This amount is restricted for use for urban renewal projects within the Town Center West Urban
Renewal Plan Area. Fund balances increased by $118,764 in 2025 due to property tax receipts exceeding continued
payments on tax increment revenue bonds.
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B11
Debt Service Fund. The Debt Service Fund has a fund balance at the end of the fiscal year of $47,463, all of which
is assigned for the payment of debt service. Fund balances increased by $4,$151 in 2025 due to investment earnings.
Capital Projects Fund. The Capital Project Fund has an ending fund balance at the end of the fiscal year of
$13,044,712, a decrease of $3,880,369 from the prior year. Restricted fund balances represent escrowed monies for
future asphalt repairs pursuant to a lawsuit settlement in the amount of $449,230. The remaining amount of
$12,595,482 is committed entirely to capital improvement projects.
Non-major Funds. The aggregate non-major funds have a combined fund balance of $4,381,057. Fund balances in
the aggregate non-major funds increased by $46,980. This increase was due to receipts of community enhancement
funds, water tap fees, short-term rental taxes, and exterior energy offset fees that remained largely unspent by the end
of the fiscal year.
General Fund Budgetary Highlights
Salary Cost Increases: In 2022 the Town transitioned from a step salary system to merit-based salary increases which will
follow annual performance evaluations. The Town shifted performance evaluations from the anniversary of an employee’s
hiring date to a unified schedule in the fall. This common schedule allows for training of directors and supervisors to conduct
performance evaluations and the ability to include the cost of salary increase recommendations into the budget before final
adoption in December of each year. Generally, the range will be 0-6 percent with the ability to consider increases above 6%.
The 2025 budget provided for a merit-based salary increase of 5% in order to establish an adequate budget for salary
adjustments. An additional 4% salary adjustment was provided for in order to remain competitive due to lagging behind the
Town's peer communities in ending the COVID-19 based salary freezes.
General fund revenues exceeded budgeted amounts by $858,892 in 2025. The chief driver of this variance was conservative
budgeting of significant revenue sources.
General fund expenditures were over budget by $7,876,123 in 2025 due to a large unexpected capital outlay expenditure
associated with the Town’s purchase of the Walgreens building.
A detailed schedule of General Fund revenues and expenditures compared to budget can be found in pages G2-G5 of this
report.
Capital Assets and Debt Administration
Capital assets. The Town of Avon’s investment in capital assets for its governmental and business-type activities as
of December, 31, 2025, amounts to $97,373,191 (net of accumulated depreciation and outstanding capital-related
debt). T his investment in capital assets includes land and land improvements, public art, water rights, deed restrictions,
construction in progress, buildings, utilities, machinery and equipment, infrastructure, and right-to-use assets (see
table below). T he total increase in the Town’s investment in capital assets for the current fiscal year was $11,757,440.
PRELIMINARY DRAFT
B12
The Town continued to prioritize Capital improvement projects during 2025. Notable capital asset events during the
fiscal year are as follows:
The Town upgraded significant portions of its vehicle fleet
The Town continued to expend funds on improvements and upgrades at the Avon Recreation Center,
Nottingham Park upgrades, and reconstruction and upgrades of pedestrian trails
The Town continued to expend funds on roads and general infrastructure, including asphalt overlay projects,
reconstruction and upgrades of roundabouts, manhole repairs, and utility undergrounding
The Town purchased a large building to support its overall long-term development strategy
The Town completed construction of a new Public Works garage
A total of fifty three projects were included in Construction in Progress at the end of the fiscal year.
Town of Avon’s Capital Assets (net of depreciation)
2025 2024 2025 2024 2025 2024
La nd 11,953,790 11,953,790 411,834 411,834 12,365,624 12,365,624
Pu blic A rt 1,391,400 1,391,400 - - 1,391,400 1,391,400
Water Rig hts 1,792,959 1,792,959 - - 1,792,959 1,792,959
Deed Re stric tions 5,502,105 3,339,670 - - 5,502,105 3,339,670
Co nstruction in Pro gres s 15,567,133 9,601,846 - - 15,567,133 9,601,846
De preciable Land Improv.250,186 265,905 - - 250,186 265,905
Bu ild in gs 27,998,630 15,716,352 9,423,787 9,860,424 37,422,417 25,576,776
Ut ilit ie s 1,551,228 1,781,639 - - 1,551,228 1,781,639
Mach & Equip 5,894,683 5,583,057 3,514,720 3,681,560 9,409,403 9,264,617
Infrastru cture 28,981,434 31,744,218 - - 28,981,434 31,744,218
Le ase As sets - Equipment 69,761 126,110 - - 69,761 126,110
Su bscrip tion Assets - 16,257 - - - 16,257
Total 100,953,309 83,313,203 13,350,341 13,953,818 114,303,650 97,267,021
Go vern me ntal Activities Bu siness-type Activities Total Govern me nt
Additional information on the Town of Avon’s capital assets can be found in Note 4 in section D of this report.
Long-term debt. At the end of the current fiscal year, the Town of Avon had total long-term debt outstanding related
to Certificates of Participation, Revenue Bonds, Leases and Subscription liabilities, and Accrued Compensated
Absences.
Town of Avon’s Outstanding Debt
2025 2024 2025 2024 2025 2024
Re venue Bo nds 2,795,528 3,460,256 - - 2,795,528 3,460,256
Ce rt ific ates o f Part icip ation 11,752,000 6,632,000 944,000 1,124,000 12,696,000 7,756,000
Un amortize d Bo nd Dis counts (91,606) - - - (91,606) -
Un amortize d Bo nd Premiums 180,363 195,712 - - 180,363 195,712
Le ases Pa yable 61,092 119,989 - 40,723 61,092 160,712
Su bscrip tions Pa yable - 12,074 - - - 12,074
Accrued Co mp ensated Absences 1,108,748 703,066 137,745 52,535 1,246,493 755,601
Total 15,806,125 11,123,097 1,081,745 1,217,258 16,887,870 12,340,355
Go vernmental A ctiv it ie s Bu siness-type Activities Total Government
All regular principal payments were made on debt, lease, and subscription liabilities. A new Certificate of
Participation was issued in 2025 to support the Town’s purchase of the Walgreens building.
PRELIMINARY DRAFT
B13
The Avon Town Charter limits the amount of general obligation debt the Town may issue to 25% of assessed valuation
of all taxable property within the Town, or $15 million, whichever is greater. The current legal debt margin for the
Town is $79,858,505. The Town has no outstanding general obligation bonds outstanding as of December 31, 2025.
Additional information on the Town’s long-term debt can be found in Note 5 on Section D of this report.
Economic Factors and Next Year’s Budget and Rates
Next Year’s Budget Highlights
Compensation:
The Town has transitioned from a step salary system to merit-based salary increases with annual performance
evaluations. Performance evaluations are now given on a unified basis in late fall. This common schedule allows us
to train supervisors on conducting effective evaluations and gives us the ability to include the cost of salary increase
recommendations into the budget before final adoption in December of each year. This 2026 budget provides for an
average of 3% merit-based salary increase. Actual salary increases are determined individually based on performance
evaluations. The increase is an overall budgetary amount that is estimated to cover the cumulative cost of all salary
increases not an indication of individual salary increases.
Economic Development: Specific near term activities include: (1) rejoining Destimetrics to have more lodging data
(occupancy, room rates, booking forecasts), (2) increased marketing and shifting from “Avon’s Community Values”
to “Come Visit Avon”, and (3) exploring a potential spring and fall 3 day bluegrass festival projected to bring in 5,000
to 6,000 people when our occupancy rates are low.
2026 Landscape Strategy:The Town of Avon is planning to increase maintaining our landscaping beds in 2026. This
includes streetscape plantings, parks, and miscellaneous planting beds like in front of Avon Town Hall. The Town is
investing an additional $86k, which increases the landscaping budget from $193,633 to $280,000. This includes an
increase in plant materials of $49,000 and an increase in seasonal employees from three to nine. The seasonal
employees will also help with general park maintenance, special events support, and miscellaneous projects such as
removing the barbed wire along the Union Pacific railroad track.
Special Events:
The Council’s focus for 2026 is to focus on community events that will attract more modest attendance. Town staff
will continue to work with CASE and Town Council to develop a strategic plan that provides event programing that
is robust, provides community and economic benefits and meets budgetary constraints.
Capital Improvements:
The Capital Improvements Plan presents the projects staff believe are appropriate for
maintenance of existing infrastructure and implements projects identified by Council. However, several major
potential capital improvements, such as Community Housing projects, are not included in the Capital Projects
Long-Range Plan because cost estimates are not yet available and Council and community priorities still need
to be determined. Avon’s maintains a minimum CIP fund balance of $1 million and holds an additional $9
million General Fund unrestricted reserves. These funding limits drove the creation of the Downtown
Development Authority, as additional revenue is needed to address even a portion of the community’s housing
needs.
GENERAL FUND:
General Fund appropriated expenditures ($31,886,676) are estimated to exceed revenues
($29,323,426) by $2,563,248. The Town is planning to use a $2,500,000 contribution from the undesignated,
unreserved fund balance for the Avon Recreation Center Aquatics Refurbishment. Estimated beginning-of-year
fund balances are $19,345,817 and end-of-year fund balances are projected at $16,782,569. Town budget policies
require maintaining reserves equal to 22% of operating expenditures plus an additional 3% for TABOR
emergencies.
PRELIMINARY DRAFT
B14
General Fund Revenues: Tax revenues for 2026 are projected to remain relatively flat. Sales tax is projected to
increase with the rate of inflation, while intergovernmental revenues are expected to remain unchanged.
Charges for services are projected to grow by $256,740, primarily due to continued growth in Avon Recreation
Center admissions and programs. Other Revenues are projected to increase as the Town will receive additional
lease revenues from the purchase of 15 Sun Road and the addition of speed cameras.
General Fund Expenditures:
2026 personnel cost highlights include a merit-based overall salary cost increase of 3% on January 1. Overall
personnel costs in the General Fund are budgeted to increase by 8.16% over the final revised 2025 budget.
Furthermore, there is a one-time contribution in the 2026 budget for the Recreation Centers Aquatics area.
General Fund Reserves:Reserves remained stable in the 2025 budget with a 3% Emergency Reserve required
by TABOR ($866,525); a 22% Minimum Operating Reserve per Budget Policies ($9,561,525) and a remaining
Undesignated amount ($8,944,205), resulting in a total fund balance of $16,782,569 a 13% decrease from the
original 2025 budget. For 2025, the Minimum Operating Reserves were reduced from 27% to 22% as we strive to
find more affordable housing for locals.
Requests for Information
This financial report is designed to provide a general overview of the Town of Avon’s finances for all those with an
interest in the Town’s fiscal management. Questions concerning any of the information provided in this report or
requests for additional financial information should be addressed to the Chief Finance Officer, Town of Avon,
Colorado, PO Box 975, Avon, CO 81620.
Paul Redmond
Chief Finance Officer
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
STATEMENT OF NET POSITION
DECEMBER 31, 2025
Governmental Business-type
Activities Activities Total
ASSETS
Cash and Cash Equivalents 23,805,837 1,834,677 25,640,514
Investments 20,323,933 - 20,323,933
Receivables 13,961,008 566,877 14,527,885
Internal Balances 100,000 (100,000) -
Prepaid Expenses 262,793 - 262,793
Inventory - 711,684 711,684
Restricted Assets - Cash and Cash Equivalents 505,630 - 505,630
Capital Assets Not Being Depreciated 36,207,387 411,834 36,619,221
Capital Assets, Net of Accumulated Depreciation 64,745,922 12,938,507 77,684,429
Total Assets 159,912,510 16,363,579 176,276,089
DEFERRED OUTFLOW OF RESOURCES
Deferred Charge on Refunding of Debt 67,294 9,132 76,426
LIABILITIES
Accounts Payable 1,052,948 114,870 1,167,818
Accrued Liabilities 577,998 526,334 1,104,332
Retainages Payable 744,231 - 744,231
Accrued Interest Payable 55,486 1,517 57,003
Deposits and Reserves 1,933,666 - 1,933,666
Unearned Revenues 386,885 - 386,885
Noncurrent Liabilities:
Due Within One Year 1,932,041 218,436 2,150,477
Due In More Than One Year 13,874,084 863,309 14,737,393
Total Liabilities 20,557,339 1,724,466 22,281,805
DEFERRED INFLOWS OF RESOURCES
Lease-Related 3,761,854 - 3,761,854
Property Taxes 3,163,729 72,440 3,236,169
Total Deferred Inflows of Resources 6,925,583 72,440 6,998,023
NET POSITION
Net Investment in Capital Assets 84,966,850 12,406,341 97,373,191
Restricted For:
Emergencies 1,282,000 85,000 1,367,000
Capital Improvements 449,230 - 449,230
Urban Renewal 309,021 - 309,021
Downtown Development 152,349 - 152,349
Purposes of Grantors 4,428,520 - 4,428,520
Unrestricted 40,908,912 2,084,464 42,993,376
Total Net Position 132,496,882 14,575,805 147,072,687
The accompanying notes are an integral part of these financial statements.
C1
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31, 2025
Operating Capital
Charges for Grants and Grants and Governmental Business-type
Functions/Programs Expenses Services Contributions Contributions Activities Activities Total
Governmental Activities:
General Government 9,065,691 1,341,398 143,668 - (7,580,625) - (7,580,625)
Community Development 1,387,311 181,347 660,743 - (545,221) - (545,221)
Public Safety 7,121,416 60,925 32,599 - (7,027,892) - (7,027,892)
Public Works and Utilities 13,029,436 1,827,880 - 876,882 (10,324,674) - (10,324,674)
Recreation 3,794,326 2,018,690 - 72,636 (1,703,000) - (1,703,000)
Interest on Long-term Debt 300,356 - - - (300,356) - (300,356)
Total Governmental Activities 34,698,536 5,430,240 837,010 949,518 (27,481,768) - (27,481,768)
Business-type Activities:
Mobility 3,591,610 621,392 - 481,536 - (2,488,682) (2,488,682)
Fleet Maintenance 2,746,472 2,693,946 - - - (52,526) (52,526)
Total Business-type Activities 6,338,082 3,315,338 - 481,536 - (2,541,208) (2,541,208)
Total Primary Government 41,036,618 8,745,578 837,010 1,431,054 (27,481,768) (2,541,208) (30,022,976)
General Revenues and Transfers:
General Revenues:
Property Taxes 6,094,795 70,353 6,165,148
Real Estate Transfer Taxes 5,297,273 - 5,297,273
Sales and Accommodation Taxes 15,960,802 - 15,960,802
Other Taxes 2,445,483 - 2,445,483
Unrestricted Investment Earnings 2,326,828 - 2,326,828
Grants and Contributions Not Restricted
to Specific Programs 1,773,196 - 1,773,196
Miscellaneous 629,692 8,586 638,278
Transfers (2,133,825) 2,133,825 -
Total General Revenues and Transfers 32,394,244 2,212,764 34,607,008
Increase (Decrease) in Net Position 4,912,476 (328,444) 4,584,032
Net Position - Beginning of Year 127,584,406 14,904,249 142,488,655
Net Position - End of Year 132,496,882 14,575,805 147,072,687
Net (Expense) Revenue and
Changes in Net PositionProgram Revenues
The accompanying notes are an integral part of these financial statements.
C2
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
BALANCE SHEET
GOVERNMENTAL FUNDS
DECEMBER 31, 2025
Avon Urban Debt Capital Total
General Renewal Service Projects Nonmajor
Fund Fund Fund Fund Funds Total
ASSETS
Cash and Cash Equivalents 12,910,868 255,315 45,061 4,387,480 4,220,690 21,819,414
Investments 7,410,360 - - 9,384,835 - 16,795,195
Receivables:
- Interest 15,010 - - 7,722 - 22,732
- Accounts 15,431 - - - - 15,431
- Taxes 6,137,582 - - 217,509 246,204 6,601,295
- Intergovernmental 21,258 1,959 - - 14,171 37,388
- Leases 3,761,854 - - - - 3,761,854
Prepaid Items 262,793 - - - - 262,793
Internal balances 100,000 - - - - 100,000
Restricted Assets - Cash and Equivalents - 51,747 4,653 449,230 - 505,630
Total Assets 30,635,156 309,021 49,714 14,446,776 4,481,065 49,921,732
LIABILITIES
Accounts Payable 345,947 - 2,251 612,147 90,781 1,051,126
Accrued Liabilities 570,371 - - - 7,627 577,998
Retainages Payable - - - 744,231 - 744,231
Unearned Revenue 341,199 - - 45,686 - 386,885
Deposits and Reserves 1,932,066 - - - 1,600 1,933,666
Total Liabilities 3,189,583 - 2,251 1,402,064 100,008 4,693,906
DEFERRED INFLOWS OF RESOURCES
Lease-Related 3,761,854 - - - - 3,761,854
Unavailable Revenue - Property Taxes 3,163,729 - - - - 3,163,729
Total Deferred Inflows of Resources 6,925,583 - - - - 6,925,583
FUND BALANCES
Nonspendable 262,793 - - - - 262,793
Restricted For:
Emergencies 1,282,000 - - - - 1,282,000
Water Projects - - - - 187,759 187,759
Community Enhancement - - - - 33,982 33,982
Capital Improvements - - - 449,230 - 449,230
Urban Renewal Projects - 309,021 - - - 309,021
Downtown Development Projects - - - - 152,349 152,349
Committed For:
Capital Improvements - - - 12,595,482 - 12,595,482
Exterior Energy Offset Programs - - - - 153,281 153,281
Waste Reduction Programs - - - - 193,542 193,542
Assigned For:
Debt Service - - 47,463 - - 47,463
Community Housing - - - - 3,660,144 3,660,144
Unassigned 18,975,197 - - - - 18,975,197
Total Fund Balances 20,519,990 309,021 47,463 13,044,712 4,381,057 38,302,243
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances 30,635,156 309,021 49,714 14,446,776 4,481,065 49,921,732
The accompanying notes are an integral part of these financial statements.
C3
PRELIMINARY DRAFT
RECONCILIATION OF TOTAL GOVERNMENTAL
FUND BALANCE TO NET POSITION OF
GOVERNMENTAL ACTIVITIES
DECEMBER 31, 2025
Total Governmental Fund Balances 38,302,243
Amounts reported for governmental activities in the
Statement of Net Position are different because:
Capital assets used in governmental activities are not financial
resources and therefore are not reported as an asset in the
governmental funds.
- Capital assets 184,958,790
- Accumulated depreciation / amortization (89,900,160)
95,058,630
Some liabilities, including bonds, notes and leases payable, and
compensated absences are not due and payable in the current period
and therefore are not reported as liabilities in the governmental funds.
- Tax Increment Revenue Bonds payable (2,795,528)
- Certificates of Participation payable (11,752,000)
- Unamortized bond discount 91,606
- Unamortized bond premium (180,363)
- Lease liability (61,092)
- Compensated absences payable (1,108,748)
(15,806,125)
Long-term receivables which are not available to pay for current period
expenditures and are not reported in the governmental funds.3,522,309
Deferred outflows of resources are not available to pay for current period
expenditures and therefore are deferred in the funds.
- Deferred Charge on Refunding of Debt 67,294
Accrued interest payable is recognized for governmental activities
but is not due and payable in the current period and therefore is not
reported as a liability in the governmental funds.(55,486)
The internal service fund is used by management to charge the rental
cost of certain vehicles and equipment to individual funds. The assets
and liabilities of the internal service fund is included in governmental
activities in the statement of net position.11,408,017
Net Position of Governmental Activities 132,496,882
The accompanying notes are an integral part of these financial statements.
C4
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2025
Avon Urban Debt Capital Total
General Renewal Service Projects Nonmajor
Fund Fund Fund Fund Funds Total
Revenues
Taxes 21,201,133 2,697,003 - 5,297,273 1,764,820 30,960,229
Licenses and Permits 659,540 - - - 16,562 676,102
Intergovernmental 1,577,839 - - 937,304 143,668 2,658,811
Charges for Services 2,265,658 - - - 380,588 2,646,246
Fines and Forfeitures 90,000 - - - - 90,000
Investment Earnings 1,699,607 2,188 - 471,771 - 2,173,566
Leases 74,838 - - - - 74,838
Other Revenues 512,292 - - 3,330 181,929 697,551
Total Revenues 28,080,907 2,699,191 - 6,709,678 2,487,567 39,977,343
Expenditures
Current:
General Government 15,722,486 80,833 - - 2,114,661 17,917,980
Community Development 1,027,304 - - 60,427 1,087,731
Public Safety 6,591,686 - - - - 6,591,686
Public Works and Utilities 8,178,760 - - - 125,825 8,304,585
Recreation 3,037,376 - - - - 3,037,376
Capital Improvements - - - 12,646,758 560,635 13,207,393
Debt Service:
Principal 70,971 664,728 770,000 - - 1,505,699
Interest 1,027 84,466 184,605 - - 270,098
Fiscal Charges 38,285 400 6,000 - - 44,685
Total Expenditures 34,667,895 830,427 960,605 12,646,758 2,861,548 51,967,233
Excess (Deficiency) of Revenues
Over (Under) Expenditures (6,586,988) 1,868,764 (960,605) (5,937,080) (373,981) (11,989,890)
Other Financing Sources (Uses)
Debt issuance 5,890,000 - - - - 5,890,000
Discount on debt issuance (91,606) - - - - (91,606)
Transfers In 657,747 - 960,756 5,226,000 781,961 7,626,464
Transfers Out (4,190,000) (1,750,000) - (3,169,289) (361,000) (9,470,289)
Total Other Financing Sources (Uses)2,266,141 (1,750,000) 960,756 2,056,711 420,961 3,954,569
Net Change in Fund Balances (4,320,847) 118,764 151 (3,880,369) 46,980 (8,035,321)
Fund Balances, Beginning of Year 24,840,837 190,257 47,312 16,925,081 4,334,077 46,337,564
Fund Balances, End of year 20,519,990 309,021 47,463 13,044,712 4,381,057 38,302,243
The accompanying notes are an integral part of these financial statements.
C5
PRELIMINARY DRAFT
RECONCILIATION OF THE STATEMENT OF
REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31, 2025
Net change in fund balances - Total Governmental Funds (8,035,321)
Amounts reported for governmental activities in the
Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However,
for governmental activities, those capital outlays other than
noncapitalizable items are shown in the Statement of Activities and the
cost of those assets is allocated over their estimated useful lives and
reported as depreciation expense:
- Capital outlay 21,682,339
- Depreciation / Amortization (4,353,858)
17,328,481
Expenses reported in the Statement of Activities that do not require
the use of current financial resources are not reported as expenditures
in governmental funds.
- Change in compensated absences payable (405,682)
- Change in accrued interest payable (32,405)
- Amortization of bond premiums and deferred charges on refunding 2,546
(435,541)
The issuance of long-term debt provides current financial resources to
governmental funds, while the repayment of principal of long-term debt
consumes the current financial resources of governmental funds. Neither
transaction has any effect on net position.
- Proceeds from issuance of Certificates of Participation (5,890,000)
- Discount on issuance of Certificates of Participation 91,606
- Repayment of Tax Increment Revenue Bonds 664,728
- Repayment of Certificates of Participation 770,000
- Repayment of Lease liability 58,897
- Repayment of SBITA liability 12,074
(4,292,695)
The internal service fund is used by management to charge the rental
cost of certain vehicles and equipment to individual funds. The
change in net position of the internal service fund is included in
governmental activities.347,552
Change in Net Position of Governmental Activities 4,912,476
The accompanying notes are an integral part of these financial statements.
C6
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
DECEMBER 31, 2025
Governmental
Fleet Activities -
Mobility Maintenance Internal
Fund Fund Totals Service Fund
ASSETS
Current Assets:
Cash and Cash Equivalents 1,079,370 755,307 1,834,677 1,986,423
Investments - - - 3,528,738
Receivables:
- Taxes 72,440 - 72,440 -
- Accounts - 494,437 494,437 -
Internal balances - (100,000) (100,000) -
Inventory - 711,684 711,684 -
Total Current Assets 1,151,810 1,861,428 3,013,238 5,515,161
Noncurrent Assets:
Capital Assets:
- Land 281,450 130,384 411,834 -
- Buildings 11,720,946 5,639,286 17,360,232 -
- Machinery and Equipment 6,325,736 648,070 6,973,806 12,429,572
- Accumulated Depreciation (7,293,496) (4,102,035) (11,395,531) (6,534,894)
Total Noncurrent Assets 11,034,636 2,315,705 13,350,341 5,894,678
Total Assets 12,186,446 4,177,133 16,363,579 11,409,839
DEFERRED OUTFLOW OF RESOURCES
Deferred Charge on Refunding of Debt - 9,132 9,132 -
Total Deferred Outflow of Resources - 9,132 9,132 -
LIABILITIES
Current Liabilities:
Accounts Payable 23,436 91,434 114,870 1,822
Accrued Liabilities 228,924 297,410 526,334 -
Accrued Interest Payable - 1,517 1,517 -
Compensated Absences Payable 15,679 18,758 34,436 -
Certificates of Participation - Current - 184,000 184,000 -
Total Current Liabilities 268,039 593,119 861,157 1,822
Noncurrent Liabilities:
Certificates of Participation - 760,000 760,000 -
Compensated Absences Payable 47,036 56,273 103,309 -
Total Noncurrent Liabilities 47,036 816,273 863,309 -
Total Liabilities 315,075 1,409,391 1,724,466 1,822
DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - Property Taxes 72,440 - 72,440 -
Total Deferred Inflows of Resources 72,440 - 72,440 -
NET POSITION
Net Investment in Capital Assets 11,034,635 1,371,706 12,406,341 5,894,678
Restricted for Emergencies 85,000 - 85,000 -
Unrestricted 679,296 1,405,168 2,084,464 5,513,339
Total Net Position 11,798,931 2,776,874 14,575,805 11,408,017
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
C7
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
PROPRIETARY FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2025
Governmental
Fleet Activities -
Mobility Maintenance Internal
Fund Fund Totals Service Fund
Operating Revenues:
Charges for Services 505,506 2,693,944 3,199,450 1,448,022
Other Operating Revenues 121,109 3,364 124,473 -
Total Operating Revenues 626,615 2,697,308 3,323,923 1,448,022
Operating Expenses:
Cost of Operations 2,874,297 2,582,350 5,456,647 -
Depreciation and Amortization 717,312 148,556 865,868 1,129,944
Total Operating Expenses 3,591,609 2,730,906 6,322,515 1,129,944
Operating Income (Loss)(2,964,994) (33,598) (2,998,592) 318,078
Nonoperating Revenues (Expenses):
Taxes 70,353 - 70,353 -
Grants 481,536 - 481,536 -
Investment Earnings - - - 153,263
Gain (Loss) on Disposal of Capital Assets - - - 31,400
Interest Expense - (15,566) (15,566) -
Total Nonoperating Revenues (Expenses)551,889 (15,566) 536,323 184,663
Income (Loss) Before
Contributions and Transfers (2,413,105) (49,164) (2,462,269) 502,741
Capital Contributions and Transfers
Contributed Capital In (Out)- - - 134,811
Transfers In (Out)1,700,000 433,825 2,133,825 (290,000)
Total Capital Contributions and Transfers 1,700,000 433,825 2,133,825 (155,189)
Change in Net Position (713,105) 384,661 (328,444) 347,552
Net Position, Beginning of Year 12,512,036 2,392,213 14,904,249 11,060,465
Net Position, End of Year 11,798,931 2,776,874 14,575,805 11,408,017
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
C8
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2025
Governmental
Fleet Activities -
Mobility Maintenance Internal
Fund Fund Totals Service Fund
Cash Flows From Operating Activities
Cash Received from Customers and Users 595,374 2,583,140 3,178,514 -
Cash Received from Interfund Services Provided - - - 1,448,022
Cash Payments to Suppliers (1,403,512) (1,529,419) (2,932,931) -
Cash Payments to Employees (1,274,122) (993,923) (2,268,045) -
Cash Received from Other Operating Activities 121,109 3,364 124,473 -
Net Cash Provided by (Used in) Operating Activities (1,961,151) 63,162 (1,897,989) 1,448,022
Cash Flows From Noncapital Financing Activities
Taxes Received 70,667 - 70,667 -
Grants Received 481,536 - 481,536 -
Transfers In (Out) from Other Funds 1,700,000 433,825 2,133,825 (290,000)
Net Cash Provided by Noncapital Financing Activities 2,252,203 433,825 2,686,028 (290,000)
Cash Flows From Capital Financing Activities
Acquisition and Construction of Capital Assets - (262,388) (262,388) (1,312,428)
Sales of Capital Assets - - - 38,500
Interest Paid on long-term debt and leases - (13,825) (13,825) -
Principal Paid on long-term debt and leases (40,723) (180,000) (220,723) -
Net Cash Used in Capital Financing Activities (40,723) (456,213) (496,936) (1,273,928)
Cash Flows From Investing Activities
Acquisition of Securities, Net of Maturities - - - (153,263)
Investment Earnings - - - 153,263
Net Cash Used in Investing Activities - - - -
Net Increase (Decrease) in Cash and Cash Equivalents 250,329 40,774 291,103 (115,906)
Cash and Cash Equivalents, Beginning of Year 829,041 714,533 1,543,574 2,102,329
Cash and Cash Equivalents, End of Year 1,079,370 755,307 1,834,677 1,986,423
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
C9
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
STATEMENT OF CASH FLOWS (CONTINUED)
PROPRIETARY FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2025
Governmental
Fleet Activities -
Mobility Maintenance Internal
Fund Fund Totals Service Fund
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES
Operating Income (Loss)(2,964,994) (33,598) (2,998,592) 318,078
Adjustments to Reconcile Operating Loss
to Net Cash Provided by (Used in) Operating Activities
Depreciation and Amortization 717,312 148,556 865,868 1,129,944
Change in Assets and Liabilities:
(Increase) Decrease in Accounts Receivable 89,868 (110,804) (20,936) -
(Increase) Decrease in Deferred Expense 172,904 2,830 175,734 -
(Increase) Decrease in Inventory - (30,560) (30,560) -
Increase (Decrease) in Accounts Payable (234,714) (134,505) (369,219) -
Increase (Decrease) in Accrued Liabilities 217,685 176,821 394,506 -
Increase (Decrease) in Compensated Absences 40,788 44,422 85,210 -
Total Adjustments 1,003,843 96,760 1,100,603 1,129,944
Net Cash Provided by (Used in) Operating Activities (1,961,151) 63,162 (1,897,989) 1,448,022
NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES
Noncash Transactions Affecting Financial Position
Contributions of Capital Assets from
Governmental Activities - - - 134,811
Total - - - 134,811
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
C10
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D1
The financial statements of the Town of Avon have been prepared in conformity with generally accepted
accounting principles (“GAAP”) as applied to governmental entities. The Governmental Accounting Standards
Board (“GASB”) is the accepted standard-setting board for establishing governmental accounting and financial
reporting principles. The following notes are an integral part of the Town’s Annual Comprehensive Financial
Report.
Note 1. Summary of Significant Accounting Policies
A. Financial Reporting Entity
Primary Government. The Town of Avon, Colorado, was incorporated as a Town on April 24, 1978. On June
13, 1978, the citizenry voted to become a Home Rule City, as authorized by Article 20 of the Colorado State
Constitution. The Town operates under a Council-Manager form of government and provides the following
services as authorized by its charter: public safety, highways and streets, culture-recreation, public
improvements, community development, planning and zoning, transportation, and general administrative
services.
As required by generally accepted accounting principles, these financial statements present the Town of Avon
(the primary government) and its component unit for which the Town is considered financially accountable.
Financial accountability exists if the Town appoints a voting majority of an organization’s governing board and
is able to impose its will on the organization, or if the organization provided benefits to, or imposes financial
burdens upon the Town.Blended component units, although legally separate entities, are, in substance, part of
the Town’s operations,so data from these units are combined with data of the Town.
The Town’s blended component units are –
Avon Urban Renewal Authority –The Avon Urban Renewal Authority (AURA)was created pursuant to Urban
Renewal Law of the State of Colorado on June 26, 2007 by Town Resolution No. 07-20 for the purpose of
undertaking certain urban renewal activities within the Town. The boundaries of the AURA are coterminous
with the boundaries of the Town. T he bylaws of the AURA provide that the members of the Avon Town Council
shall constitute the Commissioners of the AURA and the Town Manager serves as the Executive Director and
Secretary. While the AURA is a separate legal entity, for financial reporting purposes it is blended with the
Town’s financial statements and is reported in a special revenue fund as a blended component unit. The Town
has a “moral obligation” for the repayment of urban renewal authority bonds. The Town accounts for the
collection of tax increment property tax revenues and maintains all accounting records. A separate budget is
adopted by the AURA Commissioners.
Avon General Improvement District No. 1 –The Town of Avon General Improvement District No. 1 was
organized on August 28, 2007,by adoption of Ordinance No. 07-07. The services to be provided within and for
the District include transportation and recreation services and include the property known as Lots 1 and 2 of the
final plat of the Chateau St. Claire subdivision, now commonly known as the Ascent. The members of the Avon
Town Council constitute the Board of the District. The District levies a property tax to be used for transportation
operations.Because the governing body of the District is substantively the same as the Town and there is a
financial benefit between the District and the Town, for financial reporting purposes the District is blended into
the Town’s financial statements and is reported in the Mobility enterprise fund as a blended component unit.
Separate budgets and financial statements of the District are not adopted or issued.
Avon Downtown Development Authority –The Town of Avon Downtown Development Authority (“DDA”) was
organized on September 26, 2023, by adoption of Ordinance No. 23-02, for the purpose of undertaking
community housing projects and additional public improvements. The boundaries of the DDA encompass the
West Town Center, East Town Center, and the valley floor area of the Village at Avon. The bylaws of the DDA
provide that at least one member of the Avon Town Council must be a board member and that the Town Manager
serves as the Executive Director. While the DDA is a separate legal entity, for financial reporting purposes it is
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D2
blended with the Town’s financial statements and is reported in a special revenue fund as a blended component
unit. The Town accounts for the collection of tax increment property tax revenues and maintains all accounting
records. A separate budget is adopted by the DDA Commissioners.
B. Government-wide and Fund Financial Statements
Government-wide Financial Statements. The government-wide financial statements (i.e. the Statement of Net
Position and the Statement of Activities) report information on all non-fiduciary activities of the Town (the
primary government) and its component units. Governmental activities, which normally are supported by taxes
and intergovernmental revenues, are reported separately from business-type activities, which primarily rely on
fees and charges for support. Generally, interfund activity has been eliminated from the government-wide
financial statements except for interfund services provided and used.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or business
segment are offset by program revenues and helps identify the extent to which each is self-financing or draws
from the general revenues of the Town. Direct expenses are those that are clearly identifiable with a specific
function or business segment. Program revenues include 1) charges to customers who purchase, use, or directly
benefit from goods, services, or privileges provided by a given function and, 2) grants and contributions that are
restricted to meeting the operational or capital requirements of a function or business segment. Taxes and other
items not properly included among program revenues are reported instead as general revenues.
Fund Financial Statements.Fund financial statements report detailed information about the Town with the focus
on major funds rather than on reporting funds by type. Separate financial statements are provided for
governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise
funds are reported as separate columns in the fund financial statements. Nonmajor funds are aggregated and
presented in a single column. The internal service fund is presented in a single column on the face of the
proprietary fund statements.
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation
Measurement Focus and Basis of Accounting. The government-wide financial statements have been prepared
using the economic resources measurement focus and the accrual basis of accounting. T his is the same approach
used in the preparation of the proprietary fund financial statements. Revenues are recognized when earned and
expenses are recognized when the liability is incurred regardless of the timing of related cash flows. D epreciation
is computed and recorded as an operating expense. Expenditures for property, plant and equipment are shown
as increases in assets and redemption of bonds and notes are recorded as a reduction in liabilities.
Governmental fund financial statements are reported using the current financial resources measurement focus
and the modified accrual basis of accounting. Revenue is recorded when susceptible to accrual, i.e., both
measurable and available. Available means collectible within the current period or soon enough thereafter to be
used to pay liabilities of the current period (60 days). The major sources of revenue which are susceptible to
accrual are property taxes, accommodations and sales taxes, and certain intergovernmental revenues.
Expenditures generally are recorded when the liability is incurred, as under full accrual accounting. However,
debt service expenditures, as well as expenditures related to compensated absences and claims and judgments,
are recorded only when payment is due.
Financial Statement Presentation –Fund Accounting. A fund is defined as a fiscal and accounting entity with a
self-balancing set of accounts which are segregated for the purpose of accounting for specific activities. The
Town uses funds to report results of operations and financial position, and demonstrate compliance with legal,
contractual and regulatory requirements.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D3
The Town’s funds are classified into two broad fund categories and six generic fund types for financial reporting
purposes: Governmental funds include the general, special revenue, debt service, and capital projects funds.
Proprietary funds include enterprise funds and an internal service fund.
The Town’s major governmental funds are:
General Fund –This is the Town’s primary operating fund. It is used to account for all activities of the
Town not required to be accounted for in some other fund.
Avon Urban Renewal Fund –This fund is used to account for the receipt of tax increment revenues and
the activities of redevelopment that are undertaken by the Avon Urban Renewal Authority, including
issuing debt and constructing public improvements.
Debt Service Fund –This fund is used to account for the accumulation of resources and payment of
principal and interest on the Town’s general obligation and sales tax revenue bonds.
Capital Projects Fund –This fund is used to account for the acquisition and construction of major
capital facilities other than those financed by proprietary funds.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues
and expenses generally result from providing services and producing and delivering goods in connection with a
proprietary fund’s principal ongoing operations. The principal operating revenues of all the Town’s enterprise
and internal service funds are charges to customers for sales and services. Operating expenses for enterprise and
internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital
assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and
expenses.
The Town’s major proprietary funds are:
Mobility Fund –This fund is used to account for the activities involved in operating the Town’s
transportation system.
Fleet Maintenance Fund –This fund is used to account for the accumulation and allocation of costs
associated with the maintenance of vehicles and rolling stock for the Town and certain other third-party
governmental entities.
The Town’s only internal service fund is the Equipment Replacement Fund. This fund is used to account for the
rental of certain vehicles and equipment to other departments for the accumulation of funds for future
replacement.
D. Budget Information
Budgets are adopted on a basis consistent with generally accepted accounting principles for all funds, except for
proprietary funds which are budgeted on the modified accrual basis of accounting. According to the Town’s
Charter, all appropriations except for capital projects or special revenue funds lapse at fiscal year-end. However,
as a matter of practice, the Town adopts annual budgets for all funds. During the year, changes may be made to
budgets by adoption of supplemental amendments by resolution of the Town Council.
E. Assets, Liabilities, and Deferred Outflow/Inflows of Resources
Cash, Cash Equivalents,and Investments. The Town concentrates the cash resources of its various funds to
facilitate the management of cash. The balance in this concentration account is available to meet the Town’s
current operating requirements. Cash resources more than current requirements are invested in various interest-
bearing securities and disclosed as part of the Town’s investments. Cash and cash equivalents include amounts
in demand deposits as well as short-term investments with a maturity date within 3 months of the date acquired
by the Town.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D4
Town Charter and Colorado State statutes authorize the Town to invest its excess funds in direct U.S.
Government treasury and agency securities, bonds and other obligations of states and political subdivisions,
corporate bonds, and local government investment pools. Investments are stated at fair value. The change in
fair value of investments is recognized as an increase or decrease to investment assets and investment income.
Inventories. Inventories are valued at cost using the first-in/first-out (FIFO) method. The costs of any
governmental fund inventories are recorded as expenditures when consumed rather than when purchased.
Prepaid Items. Payments made to vendors for services that will benefit periods beyond December 31, 2025 are
recorded as prepaid items using the consumption method by recording an asset for the prepaid amount and
reflecting the expenditure/expense in the year in which the services are consumed. At the fund reporting level,
an equal amount of fund balance is reported as non-spendable as this amount is not available for general
appropriation.
Restricted Assets. Restricted assets in the amount of $505,630 are reported in the Capital Projects Fund, Urban
Renewal Fund, and Debt Service Fund. This consists of an escrow account with FirstBank for accumulating
funds for asphalt overlay in the Village at Avon pursuant to the Town’s lawsuit settlement agreement with Traer
Creek Metropolitan District and the developer, as well as restricted accounts for Urban Renewal projects and
Debt Service payments.
When both restricted and unrestricted resources are available for use, it is the Town’s policy to use unrestricted
resources first, then restricted, as they are needed.
Capital Assets. Capital assets, which include property, plant, equipment, and infrastructure assets are reported
in the applicable governmental or business-type activities columns in the government-wide financial statements.
It is the Town’s policy to capitalize expenditures with a cost greater than $5,000 and an estimated useful life of
more than one year. All purchased capital assets are stated at cost or estimated historical cost if actual historical
records are not available. Donated capital assets and donated works of art and similar items are recorded at
acquisition value at the date of contribution. Major outlays for capital improvement projects are capitalized as
projects are completed.
Land, public art, water rights, deed restrictions and construction in progress are not depreciated/amortized.
Infrastructure consists of streets and roads, bridges, storm drainage, water rights and storage, heat recovery
system,irrigation ditches, bike paths, and public parking. The costs of normal maintenance and repair that do
not add to the value of the asset or extend the estimated useful life are not capitalized but charged to operations
as incurred. Depreciation of property, plant and equipment is computed using the straight-line method over the
following estimated useful lives:
Buildings 10-50 years
Utilities 10-50 years
Machinery and Equipment 3-15 years
Infrastructure 10-100 years
Right-to-Use Leased and Subscription Assets 3-6 years
Deferred Outflow/Inflows of Resources. Deferred outflows of resources represent a consumption of net assets that
applies to future periods that will not be recognized as an outflow of the resources (expenditure) until the future
period. At the end of the current fiscal year, the Town had a deferred outflow of resources for unamortized
deferred refunding losses. In the government-wide and proprietary funds statement of net position deferred
charge on refunding of debt is the result of the difference between the carrying value of refunded debt and its
reacquisition price. This amount is deferred and amortized over the life of the refunding bonds.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D5
Deferred inflows of resources represent an acquisition of net assets that applies to future periods that will not be
recognized as an inflow of resources (revenue) until that time. The Town has one item that qualifies for reporting
in this category: unavailable revenue. Unavailable revenue is reported in the government-wide and proprietary
fund statement of net position and in the governmental funds balance sheet. The Town reports unavailable revenue
from one source: property taxes:unavailable revenue –property taxes is reported in the government-wide and
proprietary funds statement of net position and in the governmental funds balance sheet. T hese amounts are deferred
and recognized as an inflow of resources in the period that the amounts become available.
Deferred outflows of resources are presented below the total assets on the government-wide, proprietary, and
governmental fund statements. Deferred inflows of resources are presented below the total liabilities on the
government-wide, proprietary, and governmental fund statements.
Long-term Obligations. In the government-wide and proprietary fund statement of net position long-term debt
and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type
activities, or proprietary fund type statement of net position. Bond premiums and discounts are deferred and
amortized over the life of the bonds using the straight-line method, which approximates the interest method.
Bonds payable are reported net of the applicable bond premium or discount.
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as
bond issuance costs, during the current period. The face amount of debt issued is reported as other financing
sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt
issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt
proceeds are reported as debt service expenditures.
F. Property Taxes
Property taxes are levied by the Town Council. The levy is based on the assessed valuation of property located
within the Town as determined by the County Assessor generally as of January 1 of each year. The levy is
normally set by December 15 by certification to the County Commissioners. The County Treasurer collects the
property taxes during the ensuing calendar year and remits the taxes collected to the Town on a monthly basis.
Property taxes are payable in full by April 30, or if in two equal installments, by February 28 and June 15.
Delinquent taxpayers are notified in August and generally sales of the tax liens on delinquent properties are held
in November or December. Property taxes, net of estimated uncollectible taxes, are recorded as receivable in
the year levied and offset to deferred inflows of resources as unavailable revenue since they typically do not
meet the availability criterion.
G. Compensated Absences
It is the Town’s policy to permit employees to accumulate earned but unused personal time off (a combination
of vacation and holidays) and sick pay benefits. The Town estimates how much of accrued live is more likely
than not to be used or paid out in future periods and recognizes that portion as a liability for compensated
absences. The liability for compensated absences is reported as a non-current liability in the government-wide
financial statements.The current portion of this liability is estimated based on historical trends. Proprietary funds
report the total compensated absence liability in each individual fund at the fund reporting level. Governmental
funds report the compensated absence liability at the fund reporting level only if it has matured, for example, as
a result of employee resignations and retirements.
H. Fund Equity
The following fund balance classifications describe the relative strength of the spending constraints placed on
the purposes for which resources can be used:
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D6
Nonspendable fund balance –amounts that are not in a spendable form (such as inventory or prepaid
charges) or are required to be maintained intact;
Restricted fund balance –amounts constrained to specific purposes by their providers (such as grantors,
bondholders, and higher levels of government), through constitutional provisions, or by enabling legislation;
Committed fund balance –amounts constrained to specific purposes by a government itself, using its highest
level of decision-making authority. In Avon’s case this is an ordinance adopted by the Town Council. To
be reported as committed, amounts cannot be used for any other purpose unless the government takes the
same highest-level action to remove or change the constraint;
Assigned fund balance –amounts a government intends to use for a specific purpose; intent can be expressed
by the governing body or an official or body to which the governing body delegates the authority. As a
general rule, assigned fund balances are established through the budget adoption process by the Town
Council.
Unassigned fund balance –amounts that are available for any purpose; positive amounts are reported only
in the general fund.
The Town establishes (and modifies or rescinds) fund balance commitments by passage of an ordinance. A f und
balance commitment is further indicated in the budget document as a designation or commitment of the fund.
Assigned fund balance is established by the Town Council through adoption or amendment of the budget as
intended for a specific purpose (such as the purchase of capital assets, construction, debt service, or other
purposes).
When fund balance resources are available for a specific purpose in more than one classification, it is the Town’s
policy to use the most restrictive funds first in the following order: restricted, committed, assigned, and
unassigned as they are needed. The Town considers all unassigned fund balances to be “reserves” for future
operations or capital replacement as defined within Article X, Section 20 of the Constitution of the State of
Colorado (see Note 10).
I. Statements of Cash Flows
For purposes of the statement of cash flows, the Town considers all highly liquid investments with a maturity
when purchased of three months or less and all local government investment pools to be cash equivalents.
J.Debt Costs
Unamortized premiums and discounts of $88,757 are reflected in noncurrent liabilities. Premiums and discounts
are amortized over the remaining lives of the related debt issues using the effective interest method.
Note 2. Legal Compliance –Budgets
No later than October 15th, the Town Manager submits to the Mayor and Town Council a proposed budget for
the calendar year commencing the following January 1st. The budget is prepared by fund, department, program
and project and includes information on the prior year, current estimates and requested appropriations and
estimated revenues for the upcoming year.
The Town Council holds public hearings and may change appropriations except for expenditures required by
law for debt service or for estimated cash deficits. No change to the budget may increase the authorized
expenditures to any amount greater than the total amount of funds available. The Town Council must adopt the
budget by resolution prior to December 15th. Once adopted, the Town Council may at any time, by resolution,
amend the budget. In addition, the Town Manager may transfer part or all of any unencumbered appropriation
balance among programs within a department. A department is defined by the Town as a distinct, principal,or
specialized division (e.g.,the Department of Public Works).
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D7
Expenditures may not legally exceed budgeted appropriations at the fund level. Budgetary comparisons in the
accompanying combined financial statements and in the individual fund statements are presented at a lower-
than-required level of control to facilitate detailed financial analysis.The General Fund expenditures exceeded
budgeted appropriations during 2025. This may be a violation of Colorado budget law.
Note 3. Cash and Investments
Cash and investments as of December 31, 2025 are classified in the accompanying financial statements as
follows:
Ca sh and cas h equivalents - u nres tric ted 25,640,514
In ves tments 20,323,933
Re stricted a ssets - c as h and cas h equivalents 505,630
Tot al 46,470,077
Cash and investments as of December 31, 2025, are classified as follows:
Petty cas h 5,525
De ma nd depos it s 2,443,798
Ot her d eposit s wit h financial institutions 505,630
Lo cal g overn me nt in vestme nt pools 38,482,389
In vestments 5,032,735
Total 46,470,077
Investments Authorized by the Town of Avon Investment Policy
The table below identifies the investment types that are authorized for the Town by the Town’s investment
policy. The table also identifies certain provision of the Town’s investment policy that address interest rate risk,
credit risk, and concentration of credit risk.
Authorized
Investment Type
Maximum
Maturity
Maximum
Percentage
Of Portfolio
Maximum
Investment
In One Issuer
U.S. Government Treasury Securities
U.S. Government Agency Securities
Repurchase Agreements
Commercial Paper
General Obligation Debt
Revenue Obligation Debt
Local Government Investment Pools
5 years
5 years
180 days
270 days
5 years
5 years
N/A
None
None
None
20%
None
None
None
None
None
None
5%
None
None
None
Fair Value of Investments
The Town measures and records its investments using fair value measurement guidelines established by
generally accepted accounting principles. These guidelines recognize a three-tiered fair value hierarchy, as
follows:
Level 1: Quoted prices for identical investments in active markets;
Level 2: Observable inputs other than quoted market prices; and,
Level 3: Unobservable inputs.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D8
At December 31, 2025, the Town had the following recurring fair value measurements:
To tal Le vel 1 Le vel 2 Le vel 3
U.S. Government Treas ury Se curit ie s 5,032,735 5,032,735 - -
Co lo trust Ed ge 15,291,198 15,291,198 - -
Total 20,323,933 20,323,933 - -
In ve stme nts Measured at Fai r Val ue
Fa ir Value M eas uremen ts Us in g
Total
Co lo trust Plus 23,191,191
In ve stme nts Measured at Net As set Val ue
Debt and equity securities classified in Level 1 are valued using prices quoted in active markets for those
securities.
At December 31, 2025 unrealized gains were $47,682 which reflects changes in the fair market value of
investments.
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an
investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to
changes in market interest rates. The investment policy of the Town states that, to the extent possible,
investments shall be matched with anticipated cash flow requirements and known future liabilities. Unless
matched to a specific cash flow requirement, the Town will not invest in securities maturing more than five years
from the date of purchase. In addition, the Town shall maintain at least 15% of its total investment portfolio in
investments maturing in 120 days or less. A t least 10% of the portfolio shall be invested in overnight investments
or securities that can be sold to raise cash on one day’s notice.
Information about the sensitivity of the fair values of the Town’s investments to market interest rate fluctuations
is provided by the following table that shows the distribution of the Town’s investments by maturity:
Weig hted Avera ge
Maturit y (in y ears)
U.S. Government Treas ury Securit ie s 5,032,735 1.315
Co lo trust Ed ge 15,291,198 N/A
20,323,933
Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the
investment. This is measured by the assignment of a rating by a nationally recognized statistical rating
organization. Presented below is the minimum rating, as required by the Town’s investment policy, for
investments of the Town as of December 31, 2025.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D9
Ratings
Standard & Poor’s Investment
AAAm
AA+
AA+
AA+
AA+
AA+
AA+
Colotrust
US Treasury
Government National Mortgage Assoc.
Federal Farm Credit Bank
Federal Home Loan Bank
Federal Home Loan Mortgage Corporation
Federal National Mortgage Corporation
Concentration of Credit Risk
Except for commercial paper investments, the investment policy of the Town contains no limitations on the
amount that can be invested in any one issuer. Commercial paper issuers are limited to no more than 5% of the
Town’s portfolio. The Town had no direct investments in commercial paper at December 31, 2025.
The Town did not have any investments in any one issuer (other than U.S. Treasury obligations and local
government investment pools) that represented 5% or more of total Town investments.
Custodial Credit Risk
Deposits. Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial
institution, the Town would not be able to recover its deposits or would not be able to recover collateral securities
that are in the possession of an outside party.
The Town’s deposits are entirely covered by federal depository insurance (“FDIC”) or by collateral held under
Colorado’s Public Deposit Protection Act (“PDPA”). The FDIC insures the first $250,000 of the Town’s
deposits at each financial institution. Deposit balances over $250,000 are collateralized as required by PDPA.
The Colorado Public Deposit Protection Act (PDPA) requires that cash be deposited in eligible public
depositories and that deposits in excess of federal insurance levels must be collateralized. The eligible collateral
is determined by the PDPA. PDPA allows the institution to create a single collateral pool for all public funds
with the Town being a named participant in the single institution collateral pool. The minimum pledging
requirement is 102% of the uninsured deposits. The Colorado State Banking Board verifies the market value at
least monthly. Bank assets (usually securities) are required by PDPA to be delivered to a third-party institution
for safekeeping and pledged to the Colorado Division of Banking. Based on the above, the Colorado State
Auditor has concluded that there is no custodial risk for public deposits collateralized under PDPA.The carrying
amount of the Town’s demand deposits was $3,911,017 at year end.
Investments. Custodial credit risk for investments is the risk that, in the event of the failure of the counterparty
(e.g. broker-dealer) to a transaction, the Town would not be able to recover the value of its investment or
collateral securities that are in the possession of another party. The Town’s investment policy provides that all
investment securities, except certificates of deposit, local government investment pools, and money market funds
purchased by the Town shall be settled on a delivery versus payment basis and will be delivered by either book
entry or physical delivery and will be held in third-party safekeeping by the Town’s approved custodian bank,
its correspondent bank or the Depository Trust Company. An approved Safekeeping Agreement must be
executed with each custodian bank prior to utilizing that bank’s safekeeping services.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D10
Local Government Investment Pools
Local government investment pools are trusts established for local government entities in Colorado to pool
surplus funds. The State Securities Commissioner administers and enforces all State statutes governing the
trusts. A designated custodial bank serves as custodian pursuant to a custodian agreement. The custodian acts
as safekeeping agent for the trusts’ investment portfolios and provides services as the depository in connection
with direct investments and withdrawals. The custodian's internal records segregate investments owned by the
trusts.
The Town of Avon invests its surplus funds in the Colorado Local Government Liquid Asset Trust’s Colotrust
Plus+and Colotrust Edge funds. The Plus+fund may invest in U.S. Treasury securities and repurchase
agreements collateralized by U.S. Treasury securities as well as in certain obligations of U.S. government
agencies, highest rated commercial paper and repurchase agreements collateralized by certain obligations of U.S.
government agencies. The Plus+fund is a stable $1.00 net asset value (NAV) fund that offers daily liquidity. At
December 31, 2025, the Town’s investment in Colotrust Plus+was 49.91%of the Town’s investment portfolio.
The Edge fund is an enhanced cash, variable rate NAV fund that is managed to approximate a $10.00 per share
and offers weekly liquidity. As of December 31, 2025, the Town’s investment in Colotrust Edge was 39.74%of
the Town’s investment portfolio.
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TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D11
Note 4. Capital Assets
Capital asset activity for the year ended December 31, 2025 was as follows:
01/01/25 12/31/25
Ba la nce In creas es De creas es Ba la nce
Gove rnme ntal Acti vi ti es :
Capital assets n ot being depreciated:
La nd and la nd improvements 11,953,790 - - 11,953,790
Pu blic art 1,391,400 - - 1,391,400
Water rights 1,792,959 - - 1,792,959
Deed restrictions 3,339,670 2,162,435 - 5,502,105
Co nstruction in pro gres s 9,601,846 11,626,352 (5,661,065) 15,567,133
To tal capital assets n ot being
depreciated:28,079,665 13,788,787 (5,661,065) 36,207,387
Capital assets b eing depreciated:
Depreciable la nd improvements 505,242 - - 505,242
Bu ild in gs 30,411,000 13,554,617 - 43,965,617
Ut ilit ie s 4,823,613 - - 4,823,613
Machinery and equip me nt 11,063,990 1,448,669 (83,087) 12,429,572
In fra stru cture 99,044,187 - - 99,044,187
Rig ht-t o-use le ase as set - e quipment 311,268 - - 311,268
Su bscrip tion as set 101,475 - - 101,475
To tal capital assets b eing
depreciated:146,260,775 15,003,286 (83,087) 161,180,974
Less accumulated depreciation:
Depreciable la nd improvements (239,337) (15,719) - (255,056)
Bu ild in gs (14,694,648) (1,272,339) - (15,966,987)
Ut ilit ie s (3,041,974) (230,411) - (3,272,385)
Machinery and equip me nt (5,480,933) (1,129,943) 75,987 (6,534,889)
In fra stru cture (67,299,969) (2,762,784) - (70,062,753)
Rig ht-t o-use le ase as set - e quipment (185,158) (56,349) - (241,507)
Su bscrip tion as set (85,218) (16,257) - (101,475)
To tal accumulated depreciation:(91,027,237) (5,483,802) 75,987 (96,435,052)
To tal capital assets b eing
depreciated, n et 55,233,538 9,519,484 (7,100) 64,745,922
Go vern me ntal capital assets, n et 83,313,203 23,308,271 (5,668,165) 100,953,309
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TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D12
01/01/25 12/31/25
Ba la nce In creas es De creas es Ba la nce
Busine ss-type Ac ti vi ti es :
Capital assets n ot being depreciated:
La nd and la nd improvements 411,834 - - 411,834
To tal capital assets n ot being
deprecia ted:411,834 - - 411,834
Capital assets b eing depreciated:
Bu ild in gs 17,360,232 - - 17,360,232
Machinery and equip me nt 6,711,415 262,391 - 6,973,806
To tal capital assets b eing
deprecia ted:24,071,647 262,391 - 24,334,038
Le ss accumulated depreciation:
Bu ild in gs (7,499,808) (436,637) - (7,936,445)
Machinery and equip me nt (3,029,855) (429,231) - (3,459,086)
To tal accumulated depreciation:(10,529,663) (865,868) - (11,395,531)
To tal capital assets b eing
deprecia ted, net 13,541,984 (603,477) - 12,938,507
Bu si ness-type capital assets, n et 13,953,818 (603,477) - 13,350,341
Depreciation/amortization expense was charged to functions/programs of the Town as follows:
Gove rnme ntal activities :
Ge neral g overnment 676,461
Pu blic s afety 370,973
Pu blic wo rks a nd utilitie s, in cluding general in fra stru cture as sets 3,760,085
Re creation 676,283
Total depreciati on/amor ti zati on
expe ns e - g overnme ntal activities 5,483,802
Busine ss-type ac ti vi ti es :
Trans portation 717,312
Fleet ma in tenance 148,556
Total depreciati on e xpense,
bu siness type ac ti vi ti es :865,868
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D13
Note 5. Leases
Town as lessor:
The Town leases a building to Walgreens at an annual interest rate of 4.40%. At the commencement of a lease,
the Town initially measures the lease receivable and corresponding deferred inflows of resources at the present
value of payments expected to be made during the lease term. Subsequently, the lease receivable is reduced by
the principal portion of lease payments made and the deferred inflow of resources is amortized on a consistent
basis over the life of the lease. Key estimates and judgments related to leases include how the Town determines
the following:
Discount Rate: The Town uses the interest rate charged on its related certificates of participation as the
discount rate to discount the expected lease payments to present value.
Lease Term: The lease term includes the noncancellable period of the lease and extended term(s) that
the Town and Lessee is reasonably certain to exercise.
Lease Payments: Lease payments included in the measurement of the lease receivable are composed of
fixed payments.
The Town monitors changes in circumstances that would require a remeasurement of its leases and will
remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to
significantly affect the amount of the lease receivable.
Changes in the Town’s leases receivable consisted of the following for the year ended December 31, 2025:
01/01/25 12/31/25 Du e Within
Ba la nce In creas es De creas es Ba la nce On e Ye ar
Go ve rnme ntal Ac ti vi ti es :
Le as es Receivable - 3,836,692 (74,838) 3,761,854 250,074
To tal - 3,836,692 (74,838) 3,761,854 250,074
The Town recognized the following lease revenues during 2025:
Ge nera l Fund
Le ase re venues :
Prin cipal 74,838
In teres t 27,810
Va ria ble 3,150
Total 105,798
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TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D14
Future minimum payments due under the term of the lease are as follows:
Ye ar Ended
December 31,Prin cipal In teres t Total
2026 250,074 160,518 410,592
2027 261,301 149,291 410,592
2028 273,033 137,559 410,592
2029 285,292 125,300 410,592
2030 298,101 112,491 410,592
2031-2035 1,703,700 349,260 2,052,960
2036-2037 690,353 28,184 718,537
3,761,854 1,062,603 4,824,457
Town as lessee:
The Town is lessee for noncancellable leases of various equipment. The Town recognizes a lease liability and
an intangible right-to-use lease asset. The Town recognizes lease liabilities with an initial, individual value of
$5,000 or more.
At the commencement of a lease, the Town initially measures the lease liability at the present value of payments
expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion
of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted
for lease payments made at or before the lease commencement date, plus certain initial direct costs.
Subsequently, the lease asset is amortized on a straight-line basis over its useful life. Key estimates and
judgments related to leases include how the Town determines the following:
Discount Rate: The Town uses the interest rate charged by the lessor as the discount rate to discount the
expected lease payments to present value. When the interest rate charged by the lessor is not provided,
the Town uses its incremental rate of borrowing.
Lease Term: The lease term includes the noncancellable period of the lease and extended term(s) that
the Town is reasonably certain to exercise.
Lease Payments: Lease payments included in the measurement of the lease liability are composed of
fixed payments along with purchase options that the Town is reasonably certain to exercise.
The Town monitors changes in circumstances that would require a remeasurement of its leases and will
remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount
of the lease liability. Lease assets are reported with other capital assets and lease liabilities are reported with
long-term debt on the Statement of Net Position.
During the year ended December 31, 2025, the Town did not enter into any new long-term lease agreement as
the lessee for the acquisition and use of equipment. The Town has two governmental leases outstanding for
Police Department body cameras and in-car cameras. As of December 31, 2025, the value of the lease liabilities
were $61,092. The Town is required to make annual principal and interest payments ranging from $29,888 to
$32,112. The Town’s outstanding leases have interest rates of 0.69%to 2.37%. The value of the right-to-use
lease assets as of the end of the current fiscal year were $311,268 and had accumulated amortization of $241,507.
The future principal and interest payments as of December 31, 2025, were as follows:
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TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D15
Ye ar Ended
De cember 31,Prin cipal In terest Total
2026 61,092 910 62,002
61,092 910 62,002
Go vern me ntal A ctivities
Note 6. Subscription-Based Information Technology Arrangements
Subscription Assets. T he Town is lessee for noncancellable leases of various subscription-based IT arrangements
(“SBITA’s”). The Town recognizes a lease liability and an intangible right-to-use lease asset. The Town
recognizes lease liabilities with an initial, individual value of $5,000 or more.
At the commencement of a lease, the Town initially measures the subscription liability at the present value of
payments expected to be made during the lease term. Subsequently, the subscription liability is reduced by the
principal portion of subscription payments made. The subscription asset is initially measured as the initial amount
of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain
initial direct costs. Subsequently, the subscription asset is amortized on a straight-line basis over its useful life.
Key estimates and judgments related to subscriptions include how the Town determines the following:
Discount Rate: The Town uses the interest rate charged by the lessor as the discount rate to discount the
expected lease payments to present value. When the interest rate charged by the lessor is not provided,
the Town uses its incremental rate of borrowing.
Subscription Term: The Subscription term includes the noncancellable period of the subscription and
extended term(s) that the Town is reasonably certain to exercise.
Subscription Payments: Subscription payments included in the measurement of the subscription liability
are composed of fixed payments along with purchase options that the Town is reasonably certain to
exercise.
The Town monitors changes in circumstances that would require a remeasurement of its subscription and will
remeasure the subscription asset and liability if certain changes occur that are expected to significantly affect the
amount of the subscription liability. Subscription assets are reported with other capital assets and subscription
liabilities are reported with long-term debt on the Statement of Net Position.
During the year ended December 31, 2025, the Town did not enter into any new subscription arrangements. As
of December 31, 2025, the value of the subscription liabilities was $0. The value of the right-to-use subscription
assets as of the end of the current fiscal year was $101,475 and had accumulated amortization of $101,475. The
Town has no future principal and interest payments as of December 31, 2025 for any of its SBITA’s.
Note 7. Long-term Debt
Revenue Bonds and Loans –Avon Urban Renewal Authority. In 2013, the Avon Urban Renewal Authority
issued Series 2013 Tax Increment Revenue Bonds to refinance outstanding obligations of the Authority and to
finance certain capital improvements.
In 2017, the Avon Urban Renewal Authority issued Series 2017 Tax Increment Revenue Bonds to finance tenant
improvements related to the future occupancy of a new Town Hall.
In 2020, the Avon Urban Renewal Authority issued its Series 2020 Tax Increment Revenue Refunding Loan in
the amount of $4,111,000 with an interest rate of 2.11%. This loan along with the release of the Series 2013
debt service reserve of $628,240 was used to refund the outstanding Series 2013 Tax Increment Revenue Bonds
in the aggregate principal amount of $4,560,000. The refunding resulted in an economic gain of $176,403 with
a cash flow savings of $883,089.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D16
The 2017 Bonds and the 2020 Loan constitute a pledge of, and an irrevocable first lien (but not an exclusive first
lien), on all pledged revenues.Pledged revenues include the portion of the ad valorem proprietary taxes produced
by the levies at the rates fixed each year by the governing bodies of the various taxing jurisdictions within the
Urban Renewal Project Area.The levies are assessed upon that portion of the valuation for assessment of all
taxable property in excess of a defined property tax base amount.The pledged revenues are reduced by a) any
County collection fee (b) tax increment revenues required to be remitted by the Authority to the Confluence
Metropolitan District pursuant to the Avon Station/Confluence IGA; and (c) ad valorem property taxes produced
by a mill levy of any special district formed after May 28, 2009. Revenue bonds and loans outstanding at
December 31, 2025, are as follows:
Pu rp ose In teres t Ra tes Amount
Ge nera l Govern me nt - A von Urb an Re newa l A uthorit y 2.11% - 2.90%2,795,528
Annual debt service requirements to maturity for revenue bonds outstanding at December 31, 2025, are as
follows:
Ye ar Ended
December 31,Prin cipal In teres t Total
2026 679,762 68,705 748,467
2027 695,974 52,575 748,549
2028 712,372 36,050 748,422
2029 228,958 19,124 248,082
2030 235,740 12,343 248,083
2031 242,722 5,361 248,083
2,795,528 194,158 2,989,686
Avon Urb an Re newa l Authorit y
Certificates of Participation. On November 16, 2010, the Town issued $6,680,000 of Series 2010 Certificates
of Participation with interest rates of 2% to 5%. The Certificates evidence a proportionate interest in the base
rentals and other revenues under an annually renewable lease purchase agreement dated as of November 1, 2010,
between UMB Bank, solely in its capacity as trustee under the Indenture, as lessor,and the Town of Avon, as
lessee. These Certificates were used to refund the outstanding 1998 Certificates of Participation in the aggregate
principal amount of $3,990,000. The refunding resulted in an economic gain of $43,298 with a cash flow savings
of $904,642. The remaining funds from the 2010 Certificates were used as matching funds for the construction
of the Avon Regional Transit Facility, which was completed and placed into service in October 2013.
On January 14, 2015, the Town issued $3,800,000 of Series 2014B Certificates of Participation with an interest
rate of 3.03% to finance the cost of street improvements. The Certificates evidence a proportionate interest in
the base rentals and other revenues under an annually renewable lease purchase agreement dated as of January
14, 2015, between UMB Bank, N.A., solely in its capacity as trustee under the Indenture, as lessor, and the Town
of Avon, as lessee.
On May 3, 2016, the Town held a special election concerning the financing for a joint public safety facility in
partnership with the Eagle River Fire Protection District. The election was successful and on August 2, 2016,
the Town issued $6,300,000 of Series 2016 Certificates of Participation with interest rates of 2% to 4%. The
Certificates evidence a proportionate interest in the base rentals and other revenues under an annually renewable
lease purchase agreement dated as of August 2, 2016, between UMB Bank, N.A., solely in its capacity as trustee
under the Indenture, as lessor, and the Town of Avon, as lessee.
On September 2, 2020, the Town issued $3,983,000 of Series 2020 Certificates of Participation with an interest
rate of 1.23%. These Certificates, along with the release of the Series 2010 debt service reserve of $508,700
were used to refund the outstanding 2010 Certificates of Participation in the aggregate principal amount of
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D17
$4,300,000. The refunding resulted in an economic gain of $640,454 with a cash flow savings of $1,227,703.
The Certificates evidence a proportionate interest in the base rentals and other revenues under an annually
renewable lease purchase agreement dated as of September 2, 2020, between UMB Bank, solely in its capacity
as trustee under the Indenture, as lessor, and the Town of Avon, as lessee.
On September 24, 2025, the Town issued $5,890,000 of Series 2025 Certificates of Participation with interest
rates of 4.40% to 6.00%. These Certificates were used to fund the purchase of a building within the Town’s
limits. The Certificates evidence a proportionate interest in the base rentals and other revenues under an annually
renewable lease purchase agreement dated as of September 24, 2025, between UMB Bank, N.A., solely in its
capacity as trustee under the Indenture, as lessor, and the Town of Avon, as lessee.
Certificates of Participation outstanding at December 31, 2025, are as follows:
Pu rp ose In teres t Ra tes Amount
Ge nera l Govern me nt - Refunding and Ca pital 1.23% - 4.0%12,696,000
Annual debt service requirements to maturity for Certificates of Participation outstanding at December 31, 2025,
are as follows:
Ye ar Ended
De cember 31,Prin cipal In teres t Total Principal In teres t Total
2026 914,000 540,222 1,454,222 184,000 11,611 195,611
2027 992,000 464,101 1,456,101 187,000 9,348 196,348
2028 1,025,000 431,326 1,456,326 189,000 7,048 196,048
2029 1,057,000 397,190 1,454,190 191,000 4,723 195,723
2030 774,000 361,867 1,135,867 193,000 2,374 195,374
2031-2035 3,280,000 1,447,857 4,727,857 - - -
2036-2041 1,975,000 1,032,950 3,007,950 - - -
2042-2045 1,735,000 268,200 2,003,200 - - -
11,752,000 4,943,714 16,695,714 944,000 35,104 979,104
Go vern me ntal A ctivities Bu siness-Type Activities
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TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D18
Changes in Long-term Liabilities. Long-term liability activity for the year ended December 31, 2025, was as
follows:
01/01/25 12/31/25 Du e Within
Ba la nce In creas es De creas es Ba la nce On e Ye ar
Go ve rnme ntal Ac ti vi ti es:
Bonds Pa yable:
Re venue Bonds 3,460,256 - (664,728) 2,795,528 679,762
Ce rt ific ates o f Part icip ation 6,632,000 5,890,000 (770,000) 11,752,000 914,000
Bo nd Dis counts - (91,606) - (91,606) -
Bo nd Pre mi ums 195,712 - (15,349) 180,363 -
To tal Bonds Pa yable 10,287,968 5,798,394 (1,450,077) 14,636,285 1,593,762
Le ases Pa yable 119,989 - (58,897) 61,092 61,092
Su bscrip tion Liabilit ie s 12,074 - (12,074) - -
Co mp ensated Absences *703,066 405,682 - 1,108,748 277,187
To tal Lo ng-term Li abilities 11,123,097 6,204,076 (1,521,048) 15,806,125 1,932,041
Business-Type Acti vi ti es :
Bo nds Pa yable:
Ce rt ific ates o f Part icip ation 1,124,000 - (180,000) 944,000 184,000
To tal Bonds Pa yable 1,124,000 - (180,000) 944,000 184,000
Le as es Pa yable 40,723 - (40,723) - -
Co mp ens ated Absences *52,535 85,210 - 137,745 34,436
To tal Lo ng-term Li abilities 1,217,258 85,210 (220,723) 1,081,745 218,436
*The change in compensated absences is presented as a net change.
The compensated absence liability will be paid from the following funds from which the employees’ salaries are
paid: General Fund, Water Fund, Mobility Fund, and Fleet Maintenance Fund.The Town issued Series 2025
Certificates of Participation to fund the purchase of a building. All regular principal and interest payments were
made on bonded debt and leases.
Conduit Debt Obligations. In prior years, the Town has sponsored the issuance of revenue bonds to provide
financial assistance to private-sector entities for the acquisition and construction of facilities deemed to be in the
public interest.
Eaglebend Dowd Affordable Housing Corporation. The Eaglebend Dowd Affordable Housing Corporation
(Dowd) was formed on March 24, 1998, to help provide affordable housing within Eagle County. D owd operates
a 50-unit apartment project within Eagle County. The Town approved the formation and the issuance of the
revenue bonds to finance the project and will obtain full legal title to the land, buildings,and equipment upon
payment in full of the bonds.
In 2003, the Town approved the issuance by Dowd of $9,520,000 in Series 2003 Refunding Revenue Bonds to
defease the outstanding Series 1998A Revenue Bonds by placing the proceeds of the Series 2003 bonds in an
irrevocable trust to provide for all future debt service payments on the old bonds. In August 2013, Dowd issued
$8,450,000 in Series 2013 Multifamily Housing Project Refunding Revenue Bonds to refund the Series 2003
Bonds. In November 2014, Dowd issued $8,850,000 of Multifamily Housing Project Refunding Revenue Bonds,
Series 2014A to refund and defease the Series 2013 bonds. In November, 2022 the Public Finance Authority
(“PFA”) issued Series 2022 Refunding Revenue Bonds in the amount of $13,000,000 to refund and defease all
the outstanding Series 2014A Multifamily Refunding Revenue Bonds and Series 1998 B&C Subordinate
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TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D19
Revenue Bonds, and the finance a portion of the costs to complete project improvements to the project. The
bonds are special limited obligations of Dowd and are payable solely from payments made by Dowd pursuant to
the financing agreement. The bond holders have a lien on the assets of the project. The bonds do not constitute
an obligation or liability of the State of Colorado, the Town, or any other political subdivision of the State of
Colorado.
Accordingly, the PFA issued Series 2022 Refunding Revenue Bonds do not constitute conduit debt of the Town,
nor are the bonds reported as liabilities in the accompanying general purpose financial statements. As of
December 31, 2025, the Town has no conduit debt obligations outstanding.
Defeased Debt. Certain other bonds previously issued by the Town have been defeased by the issuance of
refunding bonds. As of December 31, 2025, there are no amounts outstanding on any refunded bonds.
Note 8. Employee Retirement Plans
Full-time Employees. The Town maintains two single-employer, defined contribution pension plans for full-
time employees: (1) the Town of Avon Police Officers Money Purchase Pension Plan of which there are 37
participants, and (2) the Town of Avon General Employee Money Purchase Pension Plan of which there are 175
participants as of December 31, 2025.Plan administration and recordkeeping of these plans is provided by The
Principal Financial Group.
A defined contribution pension plan has terms that specify how contributions to an individual’s account are to
be determined rather than the amount of pension benefits the individual is to receive. In a defined contribution
plan, the pension benefits a participant will receive depend only on the amount contributed to the participant’s
account, earnings on investments of those contributions, and forfeitures of other participant’s benefits that may
be allocated to the participant’s account.
All full-time employees are required to participate in one of the above retirement plans upon employment with
the Town. T he type of plan that an employee participates in is dependent on the type of employee (police officer
or general government employee). Town ordinance provides that both the employee and the Town will
contribute an amount equal to 11% of the employee’s base salary each month.
Employees hired prior to September 30, 1990, become vested in accordance with a vesting schedule which is
dependent on the type of employee and hire date. All employees hired after September 30, 1990, start partial
vesting after two years of service and are fully vested after five years of service. In addition, if an employee
reaches normal retirement age, dies, or becomes totally and permanently disabled his account becomes fully
vested regardless of length of service. F orfeitures by employees who leave employment before being fully vested
are applied, first, to offset administrative expenses of the plans, and second, to reduce matching employer
contributions. Forfeitures totaling $84,937 were used in 2025 for administrative expenses. No forfeitures were
used to reduce matching employer contributions. Contributions made by employees and the Town for the three
years ended December 31, 2025, are as follows:
2025 2024 2023
Emp lo yee Co ntrib utions 1,232,583 1,144,314 1,038,814
Town Contrib utions 1,232,583 1,144,314 1,038,814
Both the Town and the covered employees each made the required 11% contributions to the plans. There are no
liabilities for benefits beyond the Town’s matching payments. No changes in the various plan’s provisions
occurred in 2025.
Part-time, Temporary and Seasonal Employees. On October 14, 1997, the Town adopted a PTS Retirement Plan
administered by the ICMA Retirement Corporation and established under Section 457 of the Internal Revenue
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TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D20
Code that pertains to deferred compensation plans. Plan administration and recordkeeping of this plans was
transferred to The Principal Financial Group in November 2017. The PTS plan is designed specifically for
employees who are part-time, temporary, or seasonal, and is defined as a Social Security replacement retirement
plan. The PTS plan allows participants to defer federal and state income taxes on savings until retirement. The
PTS plan requires a minimum contribution of 7.5% of an employee’s salary per plan year. This 7.5% may be
the employee’s contribution, the employer’s contribution,or a combination of both. The Town elected to have
3.75% contributed by the employee and 3.75% matched by the Town. Employees also have the option to
contribute additional amounts.
Upon separation of service, participants may withdraw the account balance in a lump-sum payment, roll the
account balance over into another 457 plan, or continue to allow the account balance earn interest tax free. T axes
are paid when funds are withdrawn from the plan.
Contributions made by plan members and the Town for the three years ended December 31, 2025, are as follows:
2025 2024 2023
Emp lo yee Co ntrib utions 74,683 59,945 51,231
To wn Contrib utions 62,901 54,823 46,412
Both the Town and the covered employees each made the required 3.75% contributions to the plan. There are
no liabilities for benefits beyond the Town’s matching payments.As of December 31, 2025,there were 397
participants in this plan.
Note 9. 457 Deferred Compensation Plan
The Town offers its full-time employees an optional supplemental deferred compensation plan created in
accordance with Internal Revenue Code Section 457. Plan administration and recordkeeping is provided by The
Principal Financial Group. The 457 plan allows eligible participants the opportunity to accumulate additional
retirement savings with certain tax advantages. Deposits into the 457 plan are not subject to state or federal
income taxes at the time of deposit, and earnings on these deposits are deferred until withdrawn. A s of December
31, 2025,there were 52 participants in the 457 plan.
Note 10. Employee Health Care
The Town has a self-insurance plan for employee health and dental care. A third-party administrator processes
individual employee claims and negotiates excess stop-loss insurance policies. Excess stop-loss insurance
policies are purchased to cover individual claims in excess of $40,000 and aggregate total yearly claims in excess
of $2,268,696. Settled benefit claims did not exceed the aggregate total yearly claims for 2025. As of December
31, 2025, the Town held reserves for future claims in the amount of $1,651,011.
The following represents the changes in the claims reserve for the Town for 2025 and 2024:
2025 2024
Cla ims Re serv e fo r Fu ture Cla ims, Begin ning of Year 1,632,128 1,562,530
Cu rrent Ye ar Depos it s fo r Estima ted Cla ims 2,360,054 2,491,958
Excess St op Lo ss Re fu nds fo r Sp ecific (In dividual) Cla ims 1,288,231 712,251
Cla im Payments (3,629,402) (3,134,611)
Cla ims Re serv e fo r Fu ture Cla ims, End of Year 1,651,011 1,632,128
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D21
Note 11. Interfund Receivables, Payables and Transfers
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the
fiscal year are reported in the fund financial statements as “due to/from other funds”. T hese interfund receivables
and payables are expected to be repaid within the next year. The composition of these interfund balances as of
December 31, 2025, is as follows:
Re ceivable Fu nd Pa yable Fu nd Amount
Ge neral Fu nd Fle et Maintenance Fu nd 100,000
Interfund Transfers for the year ended December 31, 2025, consisted of the following:
Fu nd Transfers In Tran sfers Ou t
Major Fu nds:
Ge nera l Fu nd 657,747 4,190,000
Urb an Renewal A uthorit y Fu nd - 1,750,000
De bt Serv ic e Fu nd 960,756 -
Ca pital Pro je cts Fund 5,226,000 3,169,289
Mobilit y En terpris e 1,700,000 -
Fle et Maintenance En terpris e 433,825 -
Eq uipment Re placement Fu nd 135,000 425,000
Ot her Fu nds:
Co mmu nity En hancement - 361,000
Co mmu nity Ho us in g Fu nd 781,961 -
Total 9,895,289 9,895,289
Transfers are used to (1) move unrestricted revenues collected in the General Fund to finance various programs
accounted for in other funds in accordance with budgetary authorizations, (2) segregate money for anticipated
capital projects, (3) provide additional resources for current operations or debt service, and (4) return money
from the fund from which it was originally provided once a project is completed. All transfers in 2025 occurred
for one of the above reasons.
During the year,capital assets purchased in 2025 related to governmental funds, with book values of $134,811
were transferred to the internal service fund. No amounts were reported in the governmental funds as the
amounts did not involve the transfer of financial resources. However, the internal service fund reported
contributed capital in for the capital resources received.
Note 12. Commitments and Contingencies
Litigation. The Town is a party to various legal proceedings. Town management believes ultimate disposition
of those subsequent pending claims and legal proceedings will not likely have a material adverse effect, if any,
on the financial condition of the Town.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D22
Construction Contract Commitments. As of December 31, 2025,the Town had the following construction
contract commitments outstanding:
Pro je ct Ve ndor Co mmi tment Co mp le ted Re ma in in g
US 6 Sa fety Improveme nts JARCCO Co nstruction 4,221,688 (3,303,912) 917,776
PW Garage/ARTF Up grades Ba ke r Build ers 4,647,743 (2,315,140) 2,332,603
No ttingham Pa rk Improvements Ba ke r Build ers 4,057,627 (2,950,984) 1,106,643
Avon Ro ad Cr os swalk Improvements Morton Ele ctric 1,023,868 (465,497) 558,371
Ea glebend Pa rk Up grades R&M Ge neral Contractors 724,838 (667,163) 57,675
Total s 14,675,764 (9 ,702,696) 4,973,068
Intergovernmental Agreement. The Town has entered into an Intergovernmental Agreement (IGA) with the
Eagle River Fire Protection District (Fire District) for the ownership, construction, operation, and maintenance
of a joint fire-police station facility. The IGA provides for many covenants and mutual agreements including
the amendment and replacement of previous IGAs, conveyance of the real property interest, construction
financing, waiver of building permit fees, construction, apportionment of costs, termination of existing leases,
use and occupancy, and operation and maintenance of the joint public safety facility. The IGA continues in
perpetuity until amended or terminated by either party.
Tax, Spending and Debt Limitations. Article X, Section 20 of the Colorado Constitution, commonly known as
the Taxpayer’s Bill of Rights (TABOR) contains tax, spending, revenue,and debt limitations which apply to the
State of Colorado and all local governments. Spending and revenue limits are determined based on the prior
year’s Fiscal Year Spending adjusted for allowable increases based upon inflation and local growth. Fiscal Year
Spending is generally defined as expenditures plus reserve increases with certain exceptions. Revenue in excess
of the Fiscal Year Spending limit must be refunded unless the voters approve retention of such revenue.
In November 1997, voters within the Town passed a ballot issue which permanently authorizes the Town,
without an election, to act on all spending and revenue raising measures which are limited by TABOR. In
addition, voters authorized the Town to keep and spend all revenue collected by the Town regardless of any
limitation contained in TABOR. The only exceptions are proposed sales or use tax rate increases and property
tax rate increases which must be submitted to the voters, unless otherwise allowed by law.
Enterprises, defined as government-owned business authorized to issue revenue bonds and receiving less than
10 percent of annual revenue in grants from all state and local governments combined, are excluded from the
provisions of TABOR. TABOR also requires local governments to establish Emergency Reserves. These
reserves must be at least 3% of Fiscal Year Spending (excluding bonded debt service). Local governments are
not allowed to use the emergency reserves to compensate for economic conditions, revenue shortfalls, or salary
or benefit increases. The Town has established an emergency reserve in the General Fund for the year ended
December 31, 2025 in the amount of $1,282,000 and an emergency reserve in the Mobility Fund for the year
ended December 31, 2025 in the amount of $85,000.
Town management believes it is in compliance with the provisions of TABOR. However, TABOR is complex
and subject to interpretation. M any of the provisions, including the interpretation of how to calculate Fiscal Year
Spending limits will require judicial interpretation.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D23
Note 13. Risk Management
The Town is exposed to various risks of loss related to torts; thefts of, damage to, and destruction of assets; errors
or omissions; injuries to employees; and natural disasters.
The Town is a member of the Colorado Intergovernmental Risk Sharing Agency (CIRSA). CIRSA is a joint
self-insurance pool created by intergovernmental agreement of 250+municipalities and special districts to
provide property, general and automobile liability and public officials coverage to its members. CIRSA is
governed by a seven-member Board elected by and from its members.
Coverage is provided through pooling of self-insured losses and the purchase of excess insurance coverage.
CIRSA has a legal obligation for claims against its members to the extent that funds are available in its annually
established loss fund and that amounts are available from insurance providers under excess specific and
aggregate insurance contracts.
Losses incurred in excess of loss funds and amounts recoverable from excess insurance are direct liabilities of
the participating members. CIRSA has indicated that the amount of any excess losses would be billed to
members in proportion to their contributions in the year such excess occurs, although it is not legally required to
do so. The Town has not been informed of any excess losses that may have been incurred by the pool.
The Town continues to carry commercial insurance coverage for other risks of loss including workers
compensation. Settled claims have not exceeded this commercial coverage in any of the past three fiscal years.
Note 14. Upper Eagle Regional Water Authority
The Town is a participant in the Upper Eagle Regional Water Authority. The Authority was formed pursuant to
an establishing contract on September 18, 1984, by the following municipal and quasi-municipal corporations
(Members) located in Eagle County, Colorado.
Arrowhead Metropolitan District
Beaver Creek Metropolitan District
Berry Creek Metropolitan District
Eagle-Vail Metropolitan District
Edwards Metropolitan District
Town of Avon
The Authority also provides water services to the Cordillera and Bachelor Gulch developments through contracts
with Members. The Authority was formed to make the best practicable use of the Members’joint resources in
supplying water to the members and to further develop water resources and facilities in Eagle County. The
Authority may not be terminated so long as bonds, notes or other obligations are outstanding, unless provision
for full payment of such obligations has been made. At December 31, 2025, the Authority had debt with
maturities through the year 2053.
The Town has a service contract with the Authority whereby the Authority provides and bills residents of the
Town with water at a rate which is expected to cover its costs in providing water services and other functions.
Such costs specifically include debt service requirements, depreciation, and operations and maintenance,
including maintenance of the Town’s water distribution system. As part of the agreement, the Town conveyed
its water distributions facilities and leased its water rights, associated easements,and improvements to the
Authority at no cost. In consideration, the Authority has agreed to maintain the associated improvements and to
administer and protect the Town’s plan for augmentation and water decrees at no cost. During 2025, the
Authority collected $174,115 in water surcharges for the Town.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2025
D24
Note 15. Tax Abatements
The Town has entered into various agreements in order to meet development goals within certain areas of the
Town. The following areas have continuing development requirements or abatement agreements requiring
disclosure.
Development
Area
Revenues
Impacted
Governing
Document Amount Requirements
Village
at Avon PUD
Sales Tax,
Accommodation Tax,
Real Estate Transfer
Tax
Consolidated,
Amended and
Restated Annexation
and Development
Agreement
$6,844,131 100% tax credit against
sales, accommodations
and real estate transfer
taxes paid within the
development area.
Riverfront
PUD
Property Tax Increment Intergovernmental
Agreement
$891,201 100% tax rebate of
incremental property
taxes received from
Avon Station
Metropolitan District,
excluding Lot B.
Note 16. Major Taxpayers
For the year ended December 31, 2025,approximately fifty-eight percent (58%)of the Town’s sales tax revenues
were received from the ten highest-paying companies.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
REQUIRED SUPPLEMENTARY INFORMATION
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
(BUDGETARY BASIS) - BUDGET AND ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues
Taxes 21,040,289 21,040,289 21,201,133 160,844
Licenses and Permits 459,175 459,175 659,540 200,365
Intergovernmental 1,526,455 1,526,455 1,577,839 51,384
Charges for Services 2,090,036 2,156,896 2,265,658 108,762
Fines and Forfeitures 52,200 52,200 90,000 37,800
Investment Earnings 1,500,000 1,500,000 1,699,607 199,607
Leases --74,838 74,838
Other Revenues 487,000 487,000 512,292 25,292
Total Revenues 27,155,155 27,222,015 28,080,907 858,892
Expenditures
Current:
General Government 7,446,515 7,525,632 15,722,486 (8,196,854)
Community Development 996,415 998,765 1,027,304 (28,539)
Public Safety 6,421,940 6,486,348 6,591,686 (105,338)
Public Works 8,374,152 8,575,679 8,178,760 396,919
Recreation 3,205,348 3,205,348 3,037,376 167,972
Debt Service:
Principal --70,971 (70,971)
Interest --1,027 (1,027)
Fiscal Charges --38,285 (38,285)
Total Expenditures 26,444,370 26,791,772 34,667,895 (7,765,840)
Excess (Deficiency) of Revenues
Over (Under) Expenditures 710,785 430,243 (6,586,988) (6,906,948)
Other Financing Sources (Uses)
Debt Issuance --5,890,000 5,890,000
Discount on Debt Issuance --(91,606) (91,606)
Transfers In 657,747 657,747 657,747 -
Transfers Out (1,500,000) (4,190,000) (4,190,000) -
Total Other Financing Sources (Uses)(842,253) (3,532,253) 2,266,141 5,798,394
Net Change in Fund Balances (131,468) (3,102,010) (4,320,847) (1,108,554)
Fund Balances, Beginning of Year 24,840,837 24,840,837 24,840,837 -
Fund Balances, End of year 24,709,369 21,738,827 20,519,990 (1,108,554)
Budgeted Amounts
See the accompanying notes to RSI.
E1
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
REQUIRED SUPPLEMENTARY INFORMATION
AVON URBAN RENEWAL AUTHORITY FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
(BUDGETARY BASIS) - BUDGET AND ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues
Taxes 2,912,197 2,912,197 2,697,003 (215,194)
Investment Earnings - - 2,188 2,188
Total Revenues 2,912,197 2,912,197 2,699,191 (213,006)
Expenditures
Current:
General Government 103,000 103,000 80,833 22,167
Debt Service:
Principal 664,728 664,728 664,728 -
Interest 84,466 84,466 84,466 -
Fiscal Charges 1,000 1,000 400 600
Total Expenditures 853,194 853,194 830,427 22,767
Excess (Deficiency) of Revenues
Over (Under) Expenditures 2,059,003 2,059,003 1,868,764 (190,239)
Other Financing Sources (Uses)
Transfers Out (1,750,000) (1,750,000) (1,750,000) -
Net Change in Fund Balances 309,003 309,003 118,764 (190,239)
Fund Balances, Beginning of Year 190,257 190,257 190,257 -
Fund Balances, End of year 499,260 499,260 309,021 (190,239)
Budgeted Amounts
See the accompanying notes to RSI.
E2
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NOTES TO REQUIRED SUPPLEMENTAL INFORMATION
DECEMBER 31, 2025
Note 1. Budgetary Information
An annual budget is legally adopted on a basis consistent with generally accepted accounting
principles for all funds, with the exception of proprietary funds which are budgeted on the modified
accrual basis of accounting. Appropriations lapse at fiscal year-end except for capital projects and
special revenue funds which may have project-length budgets that carryover from year-to-year.
However, as a matter of practice, the Town adopts annual budgets for all funds. The budget is
prepared by fund, department, program, object and project. Expenditures may not legally exceed
budgeted appropriations at the fund level.
The Town Council holds public hearings and may change appropriations except for expenditures
required by law for debt service or for estimated cash deficits. No change to the budget may
increase the authorized expenditures to any amount greater than the total amount of funds
available. The Town Council must adopt the budget by resolution prior to December 15th. Once
adopted, the Town Council may at any time, by resolution, amend the budget. In addition, the
Town Manager may transfer part or all of any unencumbered appropriation balance among
programs within a department. A department is defined by the Town as a distinct, principal or
specialized division (e.g., the Department of Public Works).
E3
PRELIMINARY DRAFT
NONMAJOR GOVERNMENTAL FUNDS
Special Revenue Funds
Special revenue funds are used to account for specific revenues that are legally restricted to
expenditure for particular purposes.
Community Enhancement Fund – This fund is used to account for revenues received from a
franchisee and restricted for use for beautification projects, energy conservation projects,
equipment and technology upgrades for schools, scholarship funds, acquisition of open space
and/or park land and development thereof, sponsorship of special community events, and
undergrounding of overhead electric and other utility lines.
Water Fund – This fund is used to account for the cost of maintaining certain water-related assets
and for the receipt of water surcharges and tap fees within the Town limits.
Community Housing Fund – This fund is used to accumulate and account for resources received
and restricted for use in the Town’s community housing program.
Downtown Development Authority Fund – This fund is used to account for the receipt of tax
increment revenues and the activities of redevelopment that are undertaken by the Avon
Downtown Development Authority, including issuing debt and undertaking community housing
projects and additional public improvements.
Exterior Energy Offset Fund – This fund is used to account for fees collected at building permit
to create financial assistance, rebates, and incentives to promote energy efficient projects within
the Town of Avon. Fees are established based on a formula using BTUs required for certain
amenities over a 20-year period.
Disposable Paper Bag Fee Fund - This fund is used to account for fees received by the Town
from retailers who are required to pay ten cents ($0.10) for each disposable paper bag used
during a retail purchase. Effective May 1, 2018 it became unlawful for retailers to provide
plastic bags to customers at point of sale. The intent is to encourage the use of reusable bags. Fees
are restricted for use to programs and education related to waste reduction, and for providing
reusable bags to Town residents and guests.
F
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
DECEMBER 31, 2025
Disposable Total
Community Community Downtown Exterior Energy Paper Bag Nonmajor
Enhancement Water Housing Development Offset Fee Governmental
Fund Fund Fund Authority Fund Fund Fund Funds
ASSETS
Cash and Cash Equivalents - 174,981 3,552,359 152,349 153,281 187,720 4,220,690
Receivables:
- Taxes 90,770 - 146,549 - - 8,885 246,204
- Intergovernmental - 14,171 - - - - 14,171
Total Assets 90,770 189,152 3,698,908 152,349 153,281 196,605 4,481,065
LIABILITIES
Accounts Payable 56,788 1,393 29,537 - - 3,063 90,781
Accrued Liabilities - - 7,627 - - - 7,627
Deposits and Reserves - - 1,600 - - - 1,600
Total Liabilities 56,788 1,393 38,764 - - 3,063 100,008
FUND BALANCES
Restricted For:
Water Projects - 187,759 - - - - 187,759
Community Enhancement 33,982 - - - - - 33,982
Downtown Development Projects 152,349 152,349
Committed For:
Exterior Energy Offset Programs - - - - 153,281 - 153,281
Waste Reduction Programs - - - - - 193,542 193,542
Assigned For:
Community Housing Programs - - 3,660,144 - - - 3,660,144
Total Fund Balances 33,982 187,759 3,660,144 152,349 153,281 193,542 4,381,057
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances 90,770 189,152 3,698,908 152,349 153,281 196,605 4,481,065
Special Revenue Funds
F1
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2025
Disposable Total
Community Community Downtown Exterior Energy Paper Bag Nonmajor
Enhancement Water Housing Development Offset Fee Governmental
Fund Fund Fund Authority Fund Fund Fund Funds
Revenues
Taxes - - 1,456,238 308,582 - - 1,764,820
Licenses and Permits - - - - 16,562 - 16,562
Intergovernmental - - 143,668 - - - 143,668
Charges for Services - 289,088 91,500 - - - 380,588
Other Revenues 90,770 - 15,788 - - 75,371 181,929
Total Revenues 90,770 289,088 1,707,194 308,582 16,562 75,371 2,487,567
Expenditures
Current:
General Government - - 2,084,315 - - 30,346 2,114,661
Community Development - - - - 60,427 - 60,427
Public Works and Utilities 18,866 106,959 - - - - 125,825
Capital Improvements - - 360,635 200,000 - - 560,635
Total Expenditures 18,866 106,959 2,444,950 200,000 60,427 30,346 2,861,548
Excess (Deficiency) of Revenues
Over (Under) Expenditures 71,904 182,129 (737,756) 108,582 (43,865) 45,025 (373,981)
Other Financing Sources (Uses):
Transfers In - - 781,961 - - - 781,961
Transfers Out (361,000) - - - - - (361,000)
Total Other Financing Sources (Uses)(361,000) - 781,961 - - - 420,961
Net Change in Fund Balances (289,096) 182,129 44,205 108,582 (43,865) 45,025 46,980
Fund Balances, Beginning of Year 323,078 5,630 3,615,939 43,767 197,146 148,517 4,334,077
Fund Balances, End of year 33,982 187,759 3,660,144 152,349 153,281 193,542 4,381,057
Special Revenue Funds
F2
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
COMMUNITY ENHANCEMENT FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues
Other Revenues 90,000 90,000 90,770 770
Total Revenues 90,000 90,000 90,770 770
Expenditures
Current:
Public Works and Utilities 20,000 20,000 18,866 1,134
Total Expenditures 20,000 20,000 18,866 1,134
Excess (Deficiency) of Revenues
Over (Under) Expenditures 70,000 70,000 71,904 1,904
Other Financing Sources (Uses)
Transfers Out (361,000) (361,000) (361,000) -
Net Change in Fund Balances (291,000) (291,000) (289,096) 1,904
Fund Balances, Beginning of Year 323,078 323,078 323,078 -
Fund Balances, End of Year 32,078 32,078 33,982 1,904
Budgeted Amounts
F3
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
WATER FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
(BUDGETARY BASIS) - BUDGET AND ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues
Charges for Services:
Water Surcharges 170,000 170,000 174,115 4,115
Tap Fees 25,000 25,000 114,973 89,973
Total Charges for Services 195,000 195,000 289,088 94,088
Total Revenues 195,000 195,000 289,088 94,088
Expenditures
Current:
Public Works and Utilities 152,435 152,435 106,959 45,476
Total Expenditures 152,435 152,435 106,959 45,476
Excess (Deficiency) of Revenues
Over (Under) Expenditures 42,565 42,565 182,129 139,564
Other Financing Sources (Uses)
Transfers Out (100,000) - - -
Net Change in Fund Balances (57,435) 42,565 182,129 139,564
Fund Balances, Beginning of Year 5,630 5,630 5,630 -
Fund Balances, End of year (51,805) 48,195 187,759 139,564
Budgeted Amounts
F4
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
COMMUNITY HOUSING FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues
Taxes:
Short-term Rental Tax 1,501,099 1,501,099 1,456,238 (44,861)
Intergovernmental:
State Grants 160,000 160,000 143,668 (16,332)
Charges for Services:
Rental Revenues - Employees 87,000 87,000 91,500 4,500
Other Revenues:
Miscellaneous 25,000 25,000 15,788 (9,212)
Total Revenues 1,773,099 1,773,099 1,707,194 (65,905)
Expenditures
Current:
General Government 1,275,163 2,235,501 2,084,315 151,186
Capital Improvements 1,182,000 2,558,516 360,635 2,197,881
Total Expenditures 2,457,163 4,794,017 2,444,950 2,349,067
Excess (Deficiency) of Revenues
Over (Under) Expenditures (684,064) (3,020,918) (737,756) 2,283,162
Other Financing Sources (Uses)
Transfers In 500,000 781,961 781,961 -
Net Change in Fund Balances (184,064) (2,238,957) 44,205 2,283,162
Fund Balances, Beginning of Year 3,615,939 3,615,939 3,615,939 -
Fund Balances, End of year 3,431,875 1,376,982 3,660,144 2,283,162
Budgeted Amounts
F5
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
AVON DOWNTOWN DEVELOPMENT AUTHORITY FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues
Taxes 401,091 401,091 308,582 (92,509)
Total Revenues 401,091 401,091 308,582 (92,509)
Expenditures
Capital Improvements 325,000 325,000 200,000 125,000
Total Expenditures 325,000 325,000 200,000 125,000
Excess (Deficiency) of Revenues
Over (Under) Expenditures 76,091 76,091 108,582 32,491
Other Financing Sources (Uses)
Transfers Out - - - -
Net Change in Fund Balances 76,091 76,091 108,582 32,491
Fund Balances, Beginning of Year 43,767 43,767 43,767 -
Fund Balances, End of year 119,858 119,858 152,349 32,491
Budgeted Amounts
F6
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
EXTERIOR ENERGY OFFSET FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues
Licenses and Permits:
Exterior Energy Offset Fee 25,000 25,000 16,562 (8,438)
Total Revenues 25,000 25,000 16,562 (8,438)
Expenditures
Current:
Community Development 84,000 106,000 60,427 45,573
Total Expenditures 84,000 106,000 60,427 45,573
Net Change in Fund Balances (59,000) (81,000) (43,865) 37,135
Fund Balances, Beginning of Year 197,146 197,146 197,146 -
Fund Balances, End of year 138,146 116,146 153,281 37,135
Budgeted Amounts
F7
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
DISPOSABLE PAPER BAG FEE FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues
Other Revenues:
Disposable Paper Bag Fee 35,000 35,000 75,359 40,359
Miscellaneous - - 12 12
Total Revenues 35,000 35,000 75,371 40,371
Expenditures
Current:
General Government 42,460 42,460 30,346 12,114
Total Expenditures 42,460 42,460 30,346 12,114
Net Change in Fund Balances (7,460) (7,460) 45,025 52,485
Fund Balances, Beginning of Year 148,517 148,517 148,517 -
Fund Balances, End of year 141,057 141,057 193,542 52,485
Budgeted Amounts
F8
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
DEBT SERVICE FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues
Total Revenues - - - -
Expenditures
Debt Service:
Principal 770,000 770,000 770,000 -
Interest 184,606 184,606 184,605 1
Fiscal Charges 6,150 6,150 6,000 150
Total Expenditures 960,756 960,756 960,605 151
Excess (Deficiency) of Revenues
Over (Under) Expenditures (960,756) (960,756) (960,605) 151
Other Financing Sources (Uses)
Transfers In 960,756 960,756 960,756 -
Net Change in Fund Balances - - 151 151
Fund Balances, Beginning of Year 47,312 47,312 47,312 -
Fund Balances, End of year 47,312 47,312 47,463 151
Budgeted Amounts
F9
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS)
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues
Taxes:
Real Estate Transfer Tax 5,000,000 5,000,000 5,297,273 297,273
Intergovernmental 5,116,000 5,116,000 937,304 (4,178,696)
Investment Earnings 200,000 200,000 471,771 271,771
Other Revenues 15,000 15,000 3,330 (11,670)
Total Revenues 10,331,000 10,331,000 6,709,678 (3,621,322)
Expenditures
Capital Projects 7,302,986 22,062,388 12,646,758 9,415,630
Total Expenditures 7,302,986 22,062,388 12,646,758 9,415,630
Excess (Deficiency) of Revenues
Over (Under) Expenditures 3,028,014 (11,731,388) (5,937,080) 5,794,308
Other Financing Sources (Uses)
Transfers In 2,636,000 5,226,000 5,226,000 -
Transfers Out (3,611,702) (3,965,691) (3,169,289) 796,402
Total Other Financing Sources (Uses)(975,702) 1,260,309 2,056,711 796,402
Net Change in Fund Balances 2,052,312 (10,471,079) (3,880,369) 6,590,710
Fund Balances, Beginning of Year 16,925,081 16,925,081 16,925,081 -
Fund Balances, End of Year 18,977,393 6,454,002 13,044,712 6,590,710
Budgeted Amounts
F10
PRELIMINARY DRAFT
ENTERPRISE FUNDS
Enterprise funds are used to account for operations that are financed and operated in a
manner similar to private business enterprises – where the intent of the Town Council is
that the costs of providing goods or services to the general public on a continuing basis be
financed or recovered through user charges: or where the Town Council has decided that
periodic determination of net income is appropriate for accountability purposes.
Mobility Fund – This fund is used to account for the activities involved in operating the
Town’s transportation system.
Fleet Maintenance Fund – This fund is used to account for the accumulation and
allocation of costs associated with the maintenance of vehicles and rolling stock for the
Town and certain other third-party governmental entities.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
MOBILITY FUND
SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS) WITH RECONCILIATION TO GAAP BASIS
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues:
Taxes 69,487 69,487 70,353 866
Intergovernmental 254,000 254,000 481,536 227,536
Charges for Services 406,611 406,611 505,506 98,895
Other Revenue 118,869 118,869 121,109 2,240
Total Revenues 848,967 848,967 1,178,504 329,537
Expenses:
Administration 366,821 366,821 383,386 (16,565)
Operations 1,769,701 1,807,781 1,859,876 (52,095)
Wash Bay 287,505 341,505 369,502 (27,997)
Mobility Programs 367,116 369,816 261,468 108,348
Total Expenses 2,791,143 2,885,923 2,874,232 11,691
Excess (Deficiency) of Revenues
Over (Under) Expenses, Non-GAAP Basis (1,942,176) (2,036,956) (1,695,728) 341,228
Other Financing Sources (Uses):
Transfers In (Out)1,700,000 1,700,000 1,700,000 -
Total Other Financing Sources (Uses)1,700,000 1,700,000 1,700,000 -
Change in Net Position (Budgetary Basis)(242,176) (336,956) 4,272 341,228
Adjustments to Reconcile Budgetary
Basis to GAAP Basis
Principal Paid on Leases 40,723
Change in accrued compensated absences (40,788)
Depreciation and amortization (717,312)
Total Adjustments (717,377)
Change in Net Position (GAAP Basis)(713,105)
Budgeted Amounts
F11
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
FLEET MAINTENANCE FUND
SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS) WITH RECONCILIATION TO GAAP BASIS
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for Services
Third-party Fleet Maintenance Charges 1,253,941 1,253,941 1,509,016 255,075
Departmental Fleet Maintenance Services 815,313 815,313 1,070,759 255,446
Fuel Mark-up 45,000 45,000 114,169 69,169
Other Revenues - - 3,364 3,364
Total Revenues 2,114,254 2,114,254 2,697,308 583,054
Expenses:
Fleet Maintenance 2,045,619 2,045,619 2,582,350 (536,731)
Capital Outlay 14,820 14,820 262,391 (247,571)
Debt Service:
Principal 178,000 178,000 180,000 (2,000)
Interest 15,682 15,682 13,825 1,857
Total Expenses 2,254,121 2,254,121 3,038,566 (784,445)
Excess (Deficiency) of Revenues
Over (Under) Expenses, Non-GAAP Basis (139,867) (139,867) (341,258) (201,391)
Other Financing Sources (Uses):
Transfers In (Out)433,825 433,825 433,825 -
Total Other Financing Sources (Uses)433,825 433,825 433,825 -
Change in Net Position (Budgetary Basis)293,958 293,958 92,567 (201,391)
Adjustments to Reconcile Budgetary
Basis to GAAP Basis
Principal Paid on Certificates of Participation 180,000
Capitalization of Capital Assets 262,391
Amortization of Deferred Charge on Refunding of Debt (1,741)
Depreciation Expense (148,556)
Total Adjustments 292,094
Change in Net Position (GAAP Basis)384,661
Budgeted Amounts
F12
PRELIMINARY DRAFT
INTERNAL SERVICE FUNDS
Internal service funds are used to account for the financing of goods or services provided
by one department or agency to other departments or agencies of the Town and to other
government units, on a cost reimbursement basis.
Equipment Replacement Fund – This fund is used to account for the rental of certain
vehicles and equipment to other departments for the accumulation of funds for future
replacement.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
EQUIPMENT REPLACEMENT FUND
SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (BUDGETARY BASIS) WITH RECONCILIATION TO GAAP BASIS
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for Services:
Equipment Replacement Charges 1,448,022 1,448,022 1,448,022 -
Investment Earnings 120,000 120,000 153,263 33,263
Total Revenues 1,568,022 1,568,022 1,601,285 33,263
Expenses:
Capital Outlay:
Fleet and Heavy Equipment 1,896,266 920,627 978,003 (57,376)
Recreation Center Equipment & Improvements 49,930 49,930 65,840 (15,910)
Computer and Office Equipment 109,766 109,766 152,539 (42,773)
Machinery and Equipment 59,210 129,210 117,476 11,734
Total Expenses 2,115,172 1,209,533 1,313,858 (104,325)
Excess (Deficiency) of Revenues
Over (Under) Expenses, Non-GAAP Basis (547,150) 358,489 287,427 (71,062)
Other Financing Sources (Uses):
Transfers In (Out)434,375 434,375 (290,000) (724,375)
Proceeds from Sale of Capital Assets 120,000 120,000 38,500 (81,500)
Total Other Financing Sources (Uses)554,375 554,375 (251,500) (805,875)
Change in Net Position (Budgetary Basis)7,225 912,864 35,927 (876,937)
Adjustments to Reconcile Budgetary
Basis to GAAP Basis
Capitalization of Capital Assets 1,313,858
Book Value of Capital Assets Disposed (7,100)
Transfers In of Non-financial Resources 134,811
Depreciation Expense (1,129,944)
Total Adjustments 311,625
Change in Net Position (GAAP Basis)347,552
Budgeted Amounts
F13
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
DEBT SCHEDULE
DECEMBER 31, 2025
Date Interest Maturity Amount Amount
Purpose Issued Rate Date Issued Outstanding Principal Interest
Revenue Bonds:
Series 2017, Avon URA Tax Increment
Revenue Bonds 1/5/17 2.90%12/1/31 3,000,000 1,355,528 209,762 38,321
Series 2020, Avon URA Tax Increment
Revenue Loan 5/1/20 2.11%12/1/28 4,111,000 1,440,000 470,000 30,384
Total Revenue Bonds 7,111,000 2,795,528 679,762 68,705
Certificates of Participation:
Series 2014B, Certificates of Participation 1/14/15 3.03%12/1/29 3,800,000 1,180,000 280,000 35,754
Series 2016, Certificates of Participation 8/2/16 2.00%-4.00%12/1/35 6,300,000 3,760,000 325,000 120,625
Series 2020, Refunding Certificates
of Participation 9/2/20 1.23%12/1/30 3,983,000 1,866,000 363,000 22,952
Series 2025, Certificates of Participation 10/1/25 4.40%-6.00%12/1/45 5,890,000 5,890,000 130,000 372,502
Total Certificates of Participation 19,973,000 12,696,000 1,098,000 551,833
Total Long-term Debt 27,084,000 15,491,528 1,777,762 620,538
Payments Due
Schedule of Indebtedness In 2026
G1
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
DETAILED SCHEDULE OF GENERAL FUND EXPENDITURES
(BUDGETARY BASIS) - BUDGET AND ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Description Original Final Amounts (Negative)
General Government:
Mayor and Town Council 280,814 280,814 341,931 (61,117)
Town Attorney 272,020 272,020 309,873 (37,853)
Town Clerk 202,971 202,971 191,283 11,688
Municipal Court 197,996 197,996 207,120 (9,124)
Administrative Services 964,370 964,370 1,035,611 (71,241)
Human Resources 770,740 770,740 704,389 66,351
Community Relations 363,494 363,494 342,882 20,612
Economic Development 215,430 225,430 8,227,328 (8,001,898)
Special Events 1,510,464 1,517,580 1,376,445 141,135
Community Grants 108,000 108,000 107,750 250
Sustainability 150,305 150,305 237,448 (87,143)
Subtotal General Government 5,036,604 5,053,720 13,082,060 (8,028,340)
Finance and Information Technology:
Finance 1,156,096 1,166,096 1,257,119 (91,023)
Information Systems 835,355 835,355 831,794 3,561
Nondepartmental 418,461 470,461 551,513 (81,052)
Subtotal Finance and Administration 2,409,912 2,471,912 2,640,426 (168,514)
Total General Government, Finance
and Administration 7,446,516 7,525,632 15,722,486 (8,196,854)
Community Development:
Boards and Commissions 14,425 14,275 15,891 (1,616)
Planning 639,767 645,267 663,568 (18,301)
Building Inspection 342,222 339,222 347,845 (8,623)
Total Community Development 996,414 998,764 1,027,304 (28,540)
Public Safety: Police
Administration 1,289,337 1,289,337 1,144,258 145,079
Patrol 4,259,001 4,312,409 4,511,113 (198,704)
Investigations 616,124 616,124 637,917 (21,793)
Code Enforcement 257,478 268,478 298,398 (29,920)
Total Public Safety 6,421,940 6,486,348 6,591,686 (105,338)
Budgeted Amounts
G2
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
DETAILED SCHEDULE OF GENERAL FUND EXPENDITURES
(BUDGETARY BASIS) - BUDGET AND ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2025 (CONTINUED)
Variance with
Final Budget -
Actual Positive
Description Original Final Amounts (Negative)
Public Works
Administration 511,668 530,818 365,041 165,777
Engineering 678,199 753,199 774,994 (21,795)
Roads and Bridges 3,844,059 3,844,059 3,872,446 (28,387)
Parks and Grounds 1,034,211 1,034,211 855,136 179,075
Buildings and Facilities 2,306,015 2,413,392 2,311,143 102,249
Total Public Works 8,374,152 8,575,679 8,178,760 396,919
Recreation:
Administration 348,556 349,556 340,945 8,611
Adult Programs 91,151 91,151 69,459 21,692
Aquatics 1,044,789 1,044,789 1,045,262 (473)
Fitness 361,593 361,593 313,776 47,817
Guest Services 719,904 719,904 722,364 (2,460)
Youth Programs 309,343 308,343 301,942 6,401
Community Swim Program 330,013 330,013 243,628 86,385
Total Recreation 3,205,349 3,205,349 3,037,376 167,973
Debt Service:
Principal - - 70,971 (70,971)
Interest - - 1,027 (1,027)
Fiscal Charges - - 38,285 (38,285)
Total Debt Service:- - 110,283 (110,283)
TOTAL EXPENDITURES 26,444,371 26,791,772 34,667,895 (7,876,123)
Budgeted Amounts
G3
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
DETAILED SCHEDULE OF GENERAL FUND REVENUES
(BUDGETARY BASIS) - BUDGET AND ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2025
Variance with
Final Budget -
Actual Positive
Description Original Final Amounts (Negative)
Taxes:
General Property Tax 2,908,568 2,908,568 2,914,651 6,083
Specific Ownership Tax 130,000 130,000 170,637 40,637
Sales Tax 13,195,818 13,195,818 13,491,782 295,964
Utility Tax 130,000 130,000 110,217 (19,783)
Accommodations Tax 2,458,503 2,458,503 2,298,238 (160,265)
Penalties and Interest 52,400 52,400 64,488 12,088
VAA Retail Sales Fee 1,100,000 1,100,000 1,161,875 61,875
Cigarette and Tobacco Tax 605,000 605,000 535,949 (69,051)
Franchise Fees 460,000 460,000 453,296 (6,704)
Total Taxes 21,040,289 21,040,289 21,201,133 160,844
Licenses and Permits:
Business Licenses 185,000 185,000 271,545 86,545
Contractor's Licenses 18,625 18,625 25,655 7,030
Building Permits 225,000 225,000 349,675 124,675
Road Cut Permits 20,000 20,000 250 (19,750)
Other Licenses and Permits 10,550 10,550 12,415 1,865
Total Licenses and Permits 459,175 459,175 659,540 200,365
Intergovernmental:
Federal Grants:2,000 2,000 2,363 363
State Grants:302,500 302,500 392,726 90,226
Other Local Grants:- - 16,764 16,764
State/County Shared Revenue:
Conservation Trust 80,000 80,000 72,636 (7,364)
Motor Vehicle Registration 26,000 26,000 24,755 (1,245)
Highway User's Tax 191,805 191,805 226,229 34,424
County Sales Tax 746,750 746,750 627,626 (119,124)
Road & Bridge Fund 175,000 175,000 214,525 39,525
State Severance Tax 2,400 2,400 215 (2,185)
Total Intergovernmental 1,526,455 1,526,455 1,577,839 (87,019)
Budgeted Amounts
G4
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
DETAILED SCHEDULE OF GENERAL FUND REVENUES
(BUDGETARY BASIS) - BUDGET AND ACTUAL
FOR THE YEAR ENDED DECEMBER 31, 2025 (CONTINUED)
Variance with
Final Budget -
Actual Positive
Description Original Final Amounts (Negative)
Charges for Services:
General Government:
Miscellaneous Fees and Charges 5,000 5,000 4,696 (304)
Community Development:
Plan Check Fees 150,000 150,000 160,444 10,444
Other Fees and Charges 47,500 122,500 20,903 (101,597)
Public Safety:
Police Fees and Charges 46,325 46,325 60,925 14,600
Culture and Recreation:
Avon Recreation Center 1,450,100 1,450,100 1,621,257 171,157
General Recreation 243,240 243,240 288,332 45,092
Special Events 147,871 139,731 109,101 (30,630)
Total Charges for Services 2,090,036 2,156,896 2,265,658 108,762
Fines and Forfeitures:
Court Fines and Costs 52,200 52,200 90,000 37,800
Total Fines and Forfeitures 52,200 52,200 90,000 37,800
Investment Earnings 1,500,000 1,500,000 1,699,607 199,607
Leases --74,838 74,838
Miscellaneous Revenues:
Recreational Amenity Fees 345,000 345,000 343,592 (1,408)
Parking Revenue 7,500 7,500 28,848 21,348
Miscellaneous Revenues 134,500 134,500 139,852 5,352
Total Miscellaneous Revenues 487,000 487,000 512,292 25,292
TOTAL REVENUES 27,155,155 27,222,015 28,080,907 858,892
Budgeted Amounts
G5
PRELIMINARY DRAFT
Form Approved
The public report burden for this information collection is estimated to average 380 hours annually. OMB No. 2125-0032
STATE:COUNTY:
COLORADO Avon
YEAR ENDING (mm/yy):
December 2025
This Information From The Records Of:Prepared By:Chase Simmons
970-748-4019
A. Local B. Local C. Receipts from D. Receipts from
ITEM Motor-Fuel Motor-Vehicle State Highway-Federal Highway
Taxes Taxes User Taxes Administration
1. Total receipts available
2. Minus amount used for collection expenses
3. Minus amount used for nonhighway purposes
4. Minus amount used for mass transit
5. Remainder used for highway purposes
ITEM AMOUNT AMOUNT
A. Receipts from local sources:A. Local highway expenditures:
1. Local highway-user taxes 1. Capital outlay (from page 2)-$
a. Motor Fuel (from Item I.A.5.)-$2. Maintenance:6,173,628.11$
b. Motor Vehicle (from Item I.B.5.)-$3. Road and street services:
c. Total (a.+b.)-$a. Traffic control operations 108,794.26$
2. General fund appropriations 4,135,129.26$ b. Snow and ice removal 1,115,790.97$
3. Other local imposts (from page 2)170,637.24$c. Other
4. Miscellaneous local receipts (from page 2)3,601,783.31$ d. Total (a. through c.)1,224,585.23$
5. Transfers from toll facilities 4. General administration & miscellaneous
6. Proceeds of sale of bonds and notes:5. Highway law enforcement and safety 441,234.34$
a. Bonds - Original Issues 6. Total (1 through 5)7,839,447.68$
b. Bonds - Refunding Issues B. Debt service on local obligations:
c. Notes 1. Bonds:
d. Total (a. + b. + c.)-$a. Interest 44,086.51$
7. Total (1 through 6)7,907,549.81$ b. Redemption 275,000.00$
B. Private Contributions c. Total (a. + b.)319,086.51$
C. Receipts from State government 2. Notes:
250,984.38$a. Interest
D. Receipts from Federal Government b. Redemption
-$c. Total (a. + b.)-$
E. Total receipts (A.7 + B + C + D)8,158,534.19$ 3. Total (1.c + 2.c)319,086.51$
C. Payments to State for highways
D. Payments to toll facilities
E. Total expenditures (A.6 + B.3 + C + D)8,158,534.19$
Opening Debt Amount Issued Redemptions Closing Debt
A. Bonds (Total)1,475,000.00$ 275,000.00$1,200,000.00$
1. Bonds (Refunding Portion)-$
B. Notes (Total)-$
A. Beginning Balance B. Total Receipts C. Total Disbursements D. Ending Balance E. Reconciliation
8,158,534.19$ 8,158,534.19$ -$
Notes and Comments:
FORM FHWA-536 (Rev.06/2000) PREVIOUS EDITIONS OBSOLETE Excel (Next Page)
LOCAL HIGHWAY FINANCE REPORT
I. DISPOSITION OF HIGHWAY-USER REVENUES AVAILABLE FOR LOCAL GOVERNMENT EXPENDITURE
II. RECEIPTS FOR ROAD AND STREET PURPOSES III. EXPENDITURES FOR ROAD AND STREET PURPOSES
ITEM
(from page 2)
(from page 2)
IV. LOCAL HIGHWAY DEBT STATUS
(Show all entries at par)
V. LOCAL ROAD AND STREET FUND BALANCE (RECEIPTS AND DISBURSEMENTS ONLY)
G6
PRELIMINARY DRAFT
STATE:
COLORADO
YEAR ENDING (mm/yy):
December 2025
AMOUNT AMOUNT
A.3. Other local imposts:A.4. Miscellaneous local receipts:
a. Property Taxes and Assesments a. Interest on investments
b. Other local imposts:b. Traffic Fines & Penalties
1. Sales Taxes c. Parking Garage Fees
2. Infrastructure & Impact Fees d. Parking Meter Fees
3. Liens e. Sale of Surplus Property
4. Licenses f. Charges for Services
5. Specific Ownership &/or Other 170,637.24$ b. Traffic Fines & Penalties
6. Total (1. through 5.)170,637.24$ h. Other CIP 3,601,783.31$
c. Total (a. + b.)170,637.24$ i. Total (a. through h.)3,601,783.31$
AMOUNT AMOUNT
C. Receipts from State Government D. Receipts from Federal Government
1. Highway-user taxes (from Item I.C.5.)226,229.14$ 1. FHW A (from Item I.D.5.)-$
2. State general funds 2. Other Federal agencies:
3. Other State funds:a. Forest Service
a. State bond proceeds b. FEMA
b. Project Match c. HUD
c. Motor Vehicle Registrations 24,755.24$d. Federal Transit Administration
d. DOLA Grant e. U.S. Corps of Engineers
e. Other f. Other Federal ARPA
f. Total (a. through e.)24,755.24$g. Total (a. through f.)-$
4. Total (1. + 2. + 3.f)250,984.38$ 3. Total (1. + 2.g)-$
ON NATIONAL OFF NATIONAL
HIGHW AY HIGHW AY TOTAL
SYSTEM SYSTEM
(a)(b)(c)
A.1. Capital outlay:
a. Right-Of-W ay Costs -$
b. Engineering Costs -$
c. Construction:
(1). New Facilities -$
(2). Capacity Improvements -$
(3). System Preservation -$
(4). System Enhancement And Operation -$
(5). Total Construction (1)+(2)+(3)+(4)-$-$-$
d. Total Capital Outlay (Lines 1.a. + 1.b. + 1.c.4)-$-$-$
Notes and Comments:
FORM FHWA-536
LOCAL HIGHWAY FINANCE REPORT
II. RECEIPTS FOR ROAD AND STREET PURPOSES - DETAIL
ITEM ITEM
(Carry forward to page 1) (Carry forward to page 1)
ITEMITEM
(Carry forward to page 1) (Carry forward to page 1)
III. EXPENDITURES FOR ROAD AND STREET PURPOSES - DETAIL
(Carry forward to page 1)
G7
PRELIMINARY DRAFT
STATISTICAL SECTION
This section of the Town of Avon’s comprehensive annual financial report presents detailed
information as a context for understanding what the information in the financial statements, note
disclosures, and required supplementary information says about the Town’s overall financial
health.
Financial Trends (Pages H1-H9) –These schedules contain trend information to help readers
understand how the Town’s financial performance and well-being have changed over time.
Revenue Capacity (Pages H10-H14) –These schedules contain information to help readers
understand and assess the factors affecting the Town’s ability to generate its own-source revenues,
specifically property taxes.
Debt Capacity (Pages H15-H18) –These schedules present information to help readers
understand and assess the Town’s debt burden and ability to issue additional debt.
Demographic and Economic Information (Pages H19-H22) –These schedules offer
demographic and economic information to help readers understand the environment in which the
Town’s financial activities take place and to provide information that facilitates comparisons of
financial statement information over time and among other local governments.
Operating Information (Pages H23-H25) –These schedules contain service and infrastructure
information to help readers understand how the information in the Town’s financial report relates
to the services the Town provides and the activities it performs.
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS
2016 2017 2018 2019
Governmental Activities
Net Investment in Capital Assets 58,088,785$ 56,693,531$ 60,092,867$60,035,630$
Restricted For:
Emergencies 664,805 688,786 693,001 805,865
Debt Service 1,169,163 1,175,301 1,163,056 1,162,093
Capital Improvements 5,921,087 3,373,917 702,390 657,821
Urban Renewal 555,167 717,740 - -
Downtown Developent
Purposes of Grantors 142,100 192,173 267,911 691,828
Unrestricted 16,341,288 20,329,098 20,540,937 22,762,477
Total Governmental Activities Net Position 82,882,395$ 83,170,546$ 83,460,162$86,115,714$
Business-type Activities
Net Investment in Capital Assets 11,430,538$ 11,424,412$ 10,877,907$10,401,752$
Restricted For:
Emergencies - - - -
Unrestricted 908,749 710,428 652,622 540,075
Total Business-type Activities Net Position 12,339,287$ 12,134,840$ 11,530,529$10,941,827$
Primary Government
Net Investment in Capital Assets 69,519,323$ 68,117,943$ 70,970,774$70,437,382$
Restricted 8,452,322 6,147,917 2,826,358 3,317,607
Unrestricted 17,250,037 21,039,526 21,193,559 23,302,552
Total Primary Government Net Position 95,221,682$ 95,305,386$ 94,990,691$97,057,541$
Source: Town of Avon Finance Department
Fiscal Year
H1
PRELIMINARY DRAFT
2020 2021 2022 2023 2024 2025
59,208,071$ 60,606,346$ 64,269,372$ 67,538,798$ 72,826,656$ 84,966,850$
829,650 980,080 1,101,215 1,167,831 1,195,000 1,282,000
------
657,821 451,280 450,230 423,144 449,230 449,230
22,942 95,276 177,047 285,495 190,257 309,021
43,767 152,349
886,122 1,023,435 3,015,098 3,827,722 4,381,389 4,428,520
29,333,839 34,975,834 40,410,798 44,085,337 48,498,107 40,908,912
90,938,445$ 98,132,251$ 109,423,760$ 117,328,327$ 127,584,406$ 132,496,882$
10,299,819$ 10,940,758$ 12,946,887$ 13,432,704$ 12,789,095$ 12,406,341$
-----85,000
914,845 1,955,681 1,894,570 1,776,053 2,115,152 2,084,464
11,214,664$ 12,896,439$ 14,841,457$ 15,208,757$ 14,904,247$ 14,575,805$
69,507,890$ 71,547,104$ 77,216,259$ 80,971,502$ 85,615,751$ 97,373,191$
2,396,535 2,550,071 4,743,590 5,704,192 6,259,643 6,706,120
30,248,684 36,931,515 42,305,368 45,861,390 50,613,259 42,993,376
102,153,109$ 111,028,690$ 124,265,217$ 132,537,084$ 142,488,653$ 147,072,687$
Fiscal Year
H2
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
2016 2017 2018 2019
Expenses
Governmental Activities:
General Government 3,291,190$ 3,500,101$ 3,661,274$ 5,968,157$
Community Development 1,202,097 1,617,329 1,454,581 557,539
Public Safety 3,214,680 3,703,871 3,983,349 4,310,801
Public Works and Utilities 9,656,808 9,026,700 9,448,309 8,134,954
Recreation and Culture 1,584,531 1,684,492 1,978,431 2,160,389
Mobility ----
Interest and Fiscal Charges on Long-term Debt 754,238 796,462 720,441 617,694
Total Governmental Activity Expenses 19,703,544 20,328,955 21,246,385 21,749,534
Business-type Activities:
Transportation 1,963,223 2,253,558 2,272,401 2,502,195
Fleet Maintenance 1,623,046 1,655,774 1,720,433 1,780,524
Total Business-type Activity Expenses 3,586,269 3,909,332 3,992,834 4,282,719
Total Primary Government Expenses 23,289,813$ 24,238,287$ 25,239,219$ 26,032,253$
Program Revenues
Governmental Activities:
Charges for Services:
General Government 239,199$ 294,431$ 272,153$ 280,165$
Community Development 369,867 396,731 395,239 843,810
Public Safety 99,862 64,275 93,646 60,017
Public Works and Utilities 698,195 287,151 233,982 484,271
Recreation and Culture 1,334,056 1,519,254 1,458,802 1,385,312
Operating Grants and Contributions 104,217 84,761 75,430 89,873
Capital Grants and Contributions 1,816,456 31,237 491,600 815
Total Governmental Activity Program Revenues 4,661,852 2,677,840 3,020,852 3,144,263
Business-type Activities:
Charges for Services 1,557,439 1,482,770 1,564,465 1,644,868
Operating Grants and Contributions --75,000 245,980
Capital Grants and Contributions 100,000 328,000 --
Total Business-type Activity Program Revenues 1,657,439 1,810,770 1,639,465 1,890,848
Total Primary Government Program Revenues 6,319,291$ 4,488,610$ 4,660,317$ 5,035,111$
Net (Expense) Revenue
Governmental Activities (15,041,692)$ (17,651,115)$ (18,225,533)$ (18,605,271)$
Business-type Activities (1,928,830) (2,098,562) (2,353,369) (2,391,871)
Total Primary Government Net Expense (16,970,522)$ (19,749,677)$ (20,578,902)$ (20,997,142)$
Fiscal Year
H3
PRELIMINARY DRAFT
2020 2021 2022 2023 2024 2025
5,809,422$ 6,169,567$ 6,028,279$ 7,399,224$ 9,206,664$ 9,065,691$
513,004 536,564 658,989 925,098 1,270,522 1,387,311
4,466,597 4,372,460 4,792,423 5,804,502 6,416,591 7,121,416
8,245,335 8,481,110 9,094,216 11,447,522 11,834,149 13,029,436
1,814,889 1,917,182 2,196,340 2,812,965 3,427,244 3,794,326
-84,167 88,266 91,785 --
538,010 412,275 380,278 343,233 303,666 300,356
21,387,257 21,973,325 23,238,791 28,824,329 32,458,836 34,698,536
2,325,260 2,465,889 2,926,168 3,009,782 3,465,348 3,591,610
1,784,854 1,637,288 1,849,994 2,150,931 2,675,265 2,746,472
4,110,114 4,103,177 4,776,162 5,160,713 6,140,613 6,338,082
25,497,371$ 26,076,502$ 28,014,953$ 33,985,042$ 38,599,449$ 41,036,618$
197,989$ 333,474$ 358,198$ 81,956$ 1,176,213$ 1,341,398$
421,822 604,037 2,213,641 212,229 585,337 181,347
41,786 30,031 30,279 32,033 50,144 60,925
195,682 319,428 524,886 624,048 1,444,420 1,827,880
744,429 1,141,324 1,587,555 1,867,988 2,025,521 2,018,690
826,152 104,842 182,916 1,204,555 1,785,449 837,010
37,206 48,128 47,135 -925,584 949,518
2,465,066 2,581,264 4,944,610 4,022,809 7,992,668 7,216,768
1,813,132 1,656,035 1,989,517 2,143,269 3,337,993 3,315,338
646,470 1,025,745 431,912 400,563 338,398 -
-967,643 1,576,477 838,719 -481,536
2,459,602 3,649,423 3,997,906 3,382,551 3,676,391 3,796,874
4,924,668$ 6,230,687$ 8,942,516$ 7,405,360$ 11,669,059$ 11,013,642$
(18,922,191)$ (19,392,061)$ (18,294,181)$ (24,801,520)$ (24,466,168)$ (27,481,768)$
(1,650,512) (453,754) (778,256) (1,778,162) (2,464,222) (2,541,208)
(20,572,703)$ (19,845,815)$ (19,072,437)$ (26,579,682)$ (26,930,390)$ (30,022,976)$
Fiscal Year
H4
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
CHANGES IN NET POSITION (CONTINUED)
LAST TEN FISCAL YEARS
2016 2017 2018 2019
General Revenues and Other Changes
in Net Position
Governmental Activities:
Taxes:
Property Taxes 3,315,020$ 2,876,177$ 3,260,557$ 3,226,470$
Real Estate Transfer Taxes 3,497,602 4,411,530 3,621,125 5,001,145
Sales and Accommodation Taxes 9,540,260 9,437,658 10,595,905 11,438,117
Other Taxes 1,389,896 1,385,171 641,144 990,898
Unrestricted Investment Earnings 139,665 178,997 398,998 549,998
Grants and Contributions Not Restricted
to Specific Programs 513,912 913,784 932,146 968,549
Miscellaneous 558,618 589,767 772,766 847,185
Capital Contributions (150,215) (103,403) -(61,539)
Transfers (1,584,994) (1,750,415) (1,707,492) (1,700,000)
Total Governmental Activities 17,219,764 17,939,266 18,515,149 21,260,823
Business-type Activities:
Property Taxes 40,258 40,297 41,566 41,630
Capital Contributions 150,215 103,403 -61,539
Miscellaneous
Transfers 1,584,994 1,750,415 1,707,492 1,700,000
Total Business-type Activities 1,775,467 1,894,115 1,749,058 1,803,169
Total Primary Government 18,995,231$ 19,833,381$ 20,264,207$ 23,063,992$
Change in Net Position
Governmental Activities 2,178,072$ 288,151$ 289,616$ 2,655,552$
Business-type Activities (153,363) (204,447) (604,311) (588,702)
Total Primary Government 2,024,709$ 83,704$ (314,695)$ 2,066,850$
Source: Town of Avon Finance Department
Fiscal Year
H5
PRELIMINARY DRAFT
2020 2021 2022 2023 2024 2025
3,727,486$ 3,672,627$ 3,996,579$ 4,001,831$ 5,659,627$ 6,094,795$
5,998,950 7,354,186 5,971,192 6,529,287 7,980,409 5,297,273
11,303,195 13,820,404 16,868,418 16,419,000 15,592,383 15,960,802
996,839 2,120,037 2,345,389 2,554,707 2,019,273 2,445,483
288,927 (7,865) 452,949 2,338,345 2,663,857 2,326,828
918,375 1,052,084 1,173,123 1,376,087 2,164,618 1,773,196
2,392,866 667,854 949,072 1,585,596 690,082 629,692
------
(1,881,716) (2,093,460) (2,172,578) (2,098,766) (2,048,002) (2,133,825)
23,744,922 26,585,867 29,584,144 32,706,087 34,722,247 32,394,244
41,633 42,069 46,707 46,696 73,037 70,353
------
38,673 8,586
1,881,716 2,093,460 2,676,567 2,098,766 2,048,002 2,133,825
1,923,349 2,135,529 2,723,274 2,145,462 2,159,712 2,212,764
25,668,271$ 28,721,396$ 32,307,418$ 34,851,549$ 36,881,959$ 34,607,008$
4,822,731$ 7,193,806$ 11,289,963$ 7,904,567$ 10,256,079$ 4,912,476$
272,837 1,681,775 1,945,018 367,300 (304,510) (328,444)
5,095,568$ 8,875,581$ 13,234,981$ 8,271,867$ 9,951,569$ 4,584,032$
Fiscal Year
H6
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
2016 2017 2018 2019
Revenues
Taxes 17,742,776$ 18,148,536$ 18,118,731$ 20,656,630$
Licenses and Permits 259,997 374,311 398,860 752,345
Intergovernmental 2,868,277 1,029,782 1,499,176 1,156,632
Charges for Services 1,772,510 2,005,812 1,927,701 2,181,861
Fines and Forfeitures 91,014 94,311 52,220 51,535
Investment Earnings 139,665 178,997 398,998 549,998
Leases ----
Other Revenues 651,603 664,037 748,101 838,635
Total Revenues 23,525,842 22,495,786 23,143,787 26,187,636
Expenditures
Current:
General Government and Housing 3,119,007 3,379,282 3,636,761 4,982,737
Community Development 1,201,086 1,505,073 1,342,798 521,129
Public Safety 3,122,942 3,416,991 3,690,530 3,984,465
Public Works and Utilities 5,067,825 4,318,222 4,310,596 4,397,725
Recreation and Culture 1,293,277 1,436,483 1,585,571 1,703,007
Capital Improvements 8,864,565 6,721,147 8,449,771 3,532,547
Debt Service:
Principal 1,382,506 1,239,743 1,371,210 1,335,902
Interest 473,674 746,385 666,120 624,162
Bond Issuance Costs 147,270 41,162 --
Fiscal Charges 54,071 81,625 63,337 10,060
Total Expenditures 24,726,223 22,886,113 25,116,694 21,091,734
Excess (Defieiency) of Revenues
Over (Under) Expenditures (1,200,381) (390,327) (1,972,907) 5,095,902
Other Financing Sources (Uses)
Transfers In 2,819,319 5,508,421 3,266,471 1,623,043
Transfers Out (4,404,313) (7,258,836) (5,016,471) (3,323,043)
Debt/Lease Issuance Proceeds 6,300,000 3,080,204 258,258 -
Payments to Escrow Agent ----
Total Other Financing
Sources (Uses)4,715,006 1,329,789 (1,491,742) (1,700,000)
Net Change in Fund Balances 3,514,625$ 939,462$ (3,464,649)$ 3,395,902$
Debt Service as a Percentage of
Noncapital Expenditures 10.95%10.85%10.65%10.61%
Source: Town of Avon Finance Department
Fiscal Year
H7
PRELIMINARY DRAFT
2020 2021 2022 2023 2024 2025
22,026,470$ 26,967,254$ 29,181,578$ 29,504,825$ 32,334,856$ 30,960,229$
388,494 461,647 1,636,380 638,122 1,270,081 676,102
1,781,733 1,205,054 1,403,174 1,817,431 3,133,422 2,658,811
1,173,521 1,742,352 2,974,983 2,818,254 2,898,758 2,646,246
39,693 45,753 28,191 44,705 86,854 90,000
288,927 (8,035) 415,982 2,190,478 2,490,368 2,173,566
-----74,838
2,367,398 669,460 920,665 669,842 710,432 697,551
28,066,236 31,083,485 36,560,953 37,683,657 42,924,771 39,977,343
5,522,841 6,081,429 6,807,714 7,086,072 8,600,002 17,917,980
500,739 551,138 653,294 949,715 1,248,629 1,087,731
4,050,935 4,169,397 5,044,825 5,516,773 6,341,901 6,591,686
4,067,683 4,612,171 6,084,870 8,259,626 7,186,986 8,304,585
1,311,887 1,622,206 2,018,510 2,450,098 2,707,393 3,037,376
2,111,194 4,542,239 5,153,940 5,063,521 7,963,093 13,207,393
1,414,010 1,387,925 1,386,616 1,421,365 1,453,215 1,505,699
429,221 403,078 371,833 340,382 305,096 270,098
113,525 -----
7,084 9,351 7,946 6,620 4,156 44,685
19,529,119 23,378,934 27,529,548 31,094,172 35,810,471 51,967,233
8,537,117 7,704,551 9,031,405 6,589,485 7,114,300 (11,989,890)
2,205,115 2,238,633 3,622,088 4,507,571 4,583,520 7,626,464
(4,086,831) (4,607,093) (5,805,869) (7,112,259) (7,284,060) (9,470,289)
6,084,000 -134,662 --5,798,394
(6,850,698) -----
(2,648,414) (2,368,460) (2,049,119) (2,604,688) (2,700,540) 3,954,569
5,888,703$ 5,336,091$ 6,982,286$ 3,984,797$ 4,413,760$ (8,035,321)$
10.07%11.05%8.23%6.71%6.23%4.00%
Fiscal Year
H8
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
FUND BALANCES, GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
Fiscal Year
2016 2017 2018 2019 2020
General Fund
Nonspendable 86,136$ -$-$-$-$
Restricted 664,805 688,786 693,001 805,865 829,650
Assigned -----
Unassigned 5,312,950 5,125,805 5,611,041 7,392,670 9,373,237
Total General Fund 6,063,891 5,814,591 6,304,042 8,198,535 10,202,887
All Other Governmental Funds
Nonspendable -----
Restricted 7,787,517 5,459,131 2,133,357 2,511,742 1,566,885
Committed 4,493,621 7,941,466 7,336,358 8,218,307 11,657,356
Assigned 516,183 585,486 716,549 832,594 2,193,502
Unassigned --(154,281) (29,251) -
Total All Other
Governmental Funds 12,797,321$ 13,986,083$ 10,031,983$ 11,533,392$ 15,417,743$
2021 2022 2023 2024 2025
General Fund
Nonspendable -$-$-$-$262,793$
Restricted 980,080 1,101,215 1,167,831 1,195,000 1,282,000
Assigned -----
Unassigned 13,587,481 19,210,640 20,774,068 23,645,837 18,975,197
Total General Fund 14,567,561 20,311,855 21,941,899 24,840,837 20,519,990
All Other Governmental Funds
Nonspendable -----
Restricted 1,569,991 3,642,375 5,704,192 1,011,962 1,132,341
Committed 13,479,429 13,948,835 15,404,799 16,821,514 12,942,305
Assigned 1,303,307 35,942 40,745 3,663,251 3,707,607
Unassigned -----
Total All Other
Governmental Funds 16,352,727$ 17,627,152$ 21,149,736$ 21,496,727$ 17,782,253$
Source: Town of Avon Finance Department
Fiscal Year
H9
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
TAX REVENUES BY SOURCE, GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
Avon Urban Penalties, Interest Delinquent Specific
Year General Renewal Authority & Abatements Taxes Ownership
2016 2,284,282 1,026,248 4,491 -119,483
2017 1,733,823 1,136,777 5,555 22 99,498
2018 1,829,624 1,428,646 1,106 181 105,234
2019 1,839,155 1,386,475 12 828 113,657
2020 2,041,834 1,568,090 3,128 -114,434
2021 2,045,147 1,628,814 (1,635)301 126,985
2022 2,154,594 1,887,132 1,422 138 130,201
2023 2,086,974 1,912,402 180 2,275 137,110
2024 2,974,960 2,475,396 3,534 3,616 161,888
2025 2,914,651 2,697,003 313 3,909 170,637
Real Estate Sales Utility Accommodations Village at Avon
Year Transfer Tax Tax Tax Tax Retail Sales Fee
2016 3,497,602 8,250,381 102,643 1,289,879 735,280
2017 4,448,666 8,104,582 102,279 1,333,939 763,915
2018 3,621,125 8,475,940 105,881 1,334,306 785,659
2019 5,001,145 9,146,851 107,293 1,486,842 804,424
2020 5,998,950 9,214,444 102,442 1,217,787 870,964
2021 7,354,186 11,608,048 115,387 2,212,356 877,862
2022 5,971,192 13,251,187 139,370 2,494,535 991,380
2023 6,529,287 13,054,193 154,918 2,323,443 1,051,948
2024 7,980,409 13,173,452 113,191 2,230,500 1,083,164
2025 5,297,273 13,491,782 110,217 2,298,238 1,161,875
Cigarette Tobacco Franchise Short-term
Year Excise Tax Tax Fees Rental Tax Total
2016 --432,488 -17,742,777
2017 --419,479 -18,148,536
2018 --430,029 -18,117,731
2019 189,305 146,016 434,627 -20,656,630
2020 250,995 214,907 428,495 -22,026,470
2021 258,573 301,631 439,599 -26,967,254
2022 247,799 348,917 487,722 1,122,696 29,228,285
2023 254,014 374,120 504,749 1,041,364 29,426,977
2024 239,592 314,547 465,395 999,737 32,219,381
2025 210,507 325,442 453,296 1,456,238 30,591,381
Source: Town of Avon Finance Department
Property Tax
H10
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
Total Gross
Levy Collection Vacant Residential Commercial Other Assessed
Year Year Land Property Property Property Value
2015 2016 14,261,780 121,724,600 70,940,420 3,929,820 211,061,910
2016 2017 13,201,140 123,870,280 69,822,570 4,310,460 211,204,450
2017 2018 12,927,680 129,786,330 79,660,040 4,387,310 226,761,360
2018 2019 11,625,280 131,277,920 83,581,320 3,901,750 230,386,270
2019 2020 12,669,770 146,905,210 89,774,540 3,291,140 252,640,660
2020 2021 10,282,760 151,345,100 89,159,320 3,212,590 253,999,770
2021 2022 10,934,940 166,148,630 83,772,920 3,374,840 264,255,860
2022 2023 10,313,740 164,347,040 83,678,830 3,564,390 261,904,000
2023 2024 12,336,830 242,961,960 104,622,300 3,344,630 363,265,720
2024 2025 10,394,230 263,213,990 122,226,810 3,595,900 376,237,450
Less TIF Total Net Direct Actual Value as a
Levy Collection District Assessed Tax Taxable Percentage of
Year Year Increment (1)Value Rate Value Actual Value
2015 2016 16,476,380 194,585,530 11.765 1,806,178,690 11.69%
2016 2017 17,221,870 193,982,580 8.956 1,825,187,770 11.57%
2017 2018 21,857,430 204,903,930 8.956 2,104,646,220 10.77%
2018 2019 21,475,340 208,910,930 8.956 2,121,154,740 10.86%
2019 2020 24,201,100 228,439,560 8.956 2,389,931,130 10.57%
2020 2021 25,630,460 228,369,310 8.956 2,444,013,540 10.39%
2021 2022 29,383,740 234,872,120 8.956 2,662,039,710 9.93%
2022 2023 29,317,470 232,517,570 8.956 2,681,000,040 9.77%
2023 2024 44,473,690 330,694,450 8.956 4,171,154,590 8.71%
2024 2025 51,475,490 324,761,960 8.956 4,927,024,390 7.64%
Source: Eagle County Assessor's Office, Abstract of Assessments
(1) The Avon Urban Renewal Authority was established in August, 2007.
Notes: Property tax rates are stated in mills per $1,000 of assessed valuation. Other property includes state
assessed, agricultural, and abatements and corrections.
H11
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
DIRECT AND OVERLAPPING PROPERTY TAX RATES
LAST TEN FISCAL YEARS
Taxing Entity 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Town of Avon
General Operating 8.956 8.956 8.956 8.956 8.956 8.956 8.956 8.956 8.956 8.956
General Obligation Debt Service 2.809 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Total Direct 11.765 8.956 8.956 8.956 8.956 8.956 8.956 8.956 8.956 8.956
Eagle County 8.499 8.499 8.499 8.499 8.499 8.499 8.499 8.499 8.399 8.390
Colleges and School Districts
Colorado Mountain College 3.997 3.997 3.997 3.997 4.013 4.013 4.085 4.085 2.977 3.230
Eagle County School District RE-50J 20.331 25.209 24.912 25.115 24.240 24.649 24.532 24.532 22.317 21.614
Other Special Districts
Eagle River Fire Protection District 8.205 9.740 9.828 10.226 9.766 9.703 10.624 10.624 7.742 7.957
Eagle Valley Library District 2.750 2.750 2.750 2.763 2.763 2.763 2.763 2.763 1.913 2.763
Eagle River Water and Sanitation District 0.852 0.849 0.816 0.815 0.766 0.759 0.765 0.765 0.610 0.608
Colorado River Water Conservancy District 0.243 0.253 0.254 0.256 0.235 0.501 0.501 0.501 0.500 0.501
Eagle County Health Services District 2.008 2.755 2.753 2.766 2.781 2.774 2.755 2.755 2.753 2.773
Metropolitan Districts
Avon General Improvement District No. 1 14.077 14.005 14.005 14.005 15.186 15.186 15.640 15.640 15.640 15.640
Avon Station Metropolitan District 58.000 63.000 65.585 65.596 65.572 66.295 67.465 67.465 67.299 55.506
Confluence Metropolitan District 0.000 0.000 0.000 0.000 0.000 0.000 23.000 23.000 0.000 0.000
Mountain Vista Metropolitan District 25.000 25.000 26.155 26.354 26.354 9.250 9.250 9.250 8.200 8.200
The Village Metropolitan District 50.000 50.000 50.000 50.000 15.000 15.000 15.617 15.617 16.503 16.264
Source: Eagle County Assessor's Office, Abstract of Assessment
Notes: Property tax rates are stated in mills per $1,000 of assessed
valuation. The Town's general operating mill rate may be
increased only by a majority approval of the Town's residents
during a general election. Rates for debt service are set based on
each year's debt service requirements.
Collection Year
H12
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
PRINCIPAL PROPERTY TAX PAYERS
CURRENT YEAR AND TEN YEARS AGO
Percentage Percentage
of Total of Total
Taxable Town of Avon Taxable Town of Avon
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
Avon Hospitality Borrower LLC 14,041,700$ 1 3.73%
CSB Properties Holdings LLC 11,069,120 2 2.94%9,554,910$ 1 4.53%
BFG Colorado LLC 7,668,620 3 2.04%
Avon MOB LLC 6,480,000 4 1.72%
Beaver Creek Vacation Ownership Plan 6,187,850 5 1.64%3,489,410 4 1.65%
Avon Piedmoint LLC 6,165,970 6 1.64%
Traer Creek-WMT LLC 5,541,890 7 1.47%6,121,680 2 2.90%
Beaver Creek Blvd VIII LLC 5,313,470 8 1.41%
Mountain Vista Condominium Assoc Inc.4,668,200 9 1.24%2,029,210 10 0.96%
Christie Lodge Assoc Ltd 4,351,720 10 1.16%
Riverfront Village Hotel, LLC 4,133,540 11 1.10%2,676,550 7 1.27%
Traer Creek-HD LLC 3,726,000 12 0.99%4,147,000 3 1.96%
GAC Avon LP LLC 3,635,850 13 0.97%
Dillon Real Estate Co, Inc 3,252,600 14 0.86%2,353,580 9 1.12%
Points of Colorado 3,055,220 15 0.81%3,435,420 5 1.63%
Avon Wynfield LLC 2,685,690 6 1.27%
Avon Mountain Center LLC 2,555,860 8 1.21%
Riverfront Mountain Villas Assoc 1,950,430 11 0.92%
Avon Partners II, LLC 1,838,610 12 0.87%
Public Service Co. of Colorado (Xcel)1,793,160 13 0.85%
Brookside Park Signature Lofts LLc 1,770,480 14 0.84%
Traer Creek Plaza LLC 1,566,860 15 0.74%
Total Assessed Value of the
Fifteen Largest Taxpayers 89,291,750 23.73%47,968,850 22.73%
Total Gross Assessed Value
of Other Taxpayers 286,945,700 76.27% 163,093,060 77.27%
Total Gross Assessed Value
of All Taxpayers 376,237,450$ 100.00%211,061,910$ 100.00%
Source: Eagle County Assessor's Office
2025 2015
H13
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
Ratio of
(2)Total Tax
(1)Current Percent of Delinquent Total Collections
Levy Collection Total Tax Current Taxes Tax Tax To Total
Year Year Tax Levy Collections Collected Collections Collections Tax Levy
2014 2015 2,071,895 2,029,571 97.96%172 2,029,743 97.97%
2015 2016 2,329,489 2,286,146 98.14%-2,286,146 98.14%
2016 2017 1,777,498 1,736,538 97.70%22 1,736,560 97.70%
2017 2018 1,876,652 1,829,624 97.49%181 1,829,805 97.50%
2018 2019 1,912,703 1,839,155 96.15%828 1,839,983 96.20%
2019 2020 2,087,501 2,083,430 99.80%-2,083,430 99.80%
2020 2021 2,087,252 2,087,123 99.99%301 2,087,424 100.01%
2021 2022 2,149,519 2,154,594 100.24%138 2,154,731 100.24%
2022 2023 2,128,430 2,133,613 100.24%239 2,133,852 100.25%
2023 2024 3,026,666 3,051,404 100.82%117 3,051,521 100.82%
2024 2025 2,978,055 2,985,166 100.24%4,045 2,989,211 100.37%
Source: Town of Avon Finance Department
Notes: (1) Taxes are due and payable on January 1 based on the prior year's assessed valuation.
(2) Information on outstanding delinquent taxes is not available.
H14
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
General Special Certificates
Fiscal Obligation Assessment Revenue of Leases Subscription
Year Bonds Bonds Bonds Participation Loans Payable Liability
2016 --5,790,000 12,235,000 -325,518 -
2017 --8,225,362 11,675,000 -566,231 -
2018 --7,649,283 11,324,659 -401,100 -
2019 --7,053,286 10,661,468 -311,195 -
2020 --2,317,223 9,787,797 3,651,000 236,248 -
2021 --2,135,945 9,067,886 3,227,000 159,601 -
2022 --1,949,299 8,338,735 2,794,000 107,632 -
2023 --1,757,123 7,380,000 2,352,000 54,441 -
2024 --1,559,256 6,632,000 1,901,000 119,989 12,074
2025 --1,355,528 11,752,000 1,440,000 61,092 -
Certificates Total Percentage
Fiscal of Leases Primary of Personal Per
Year Participation Payable Government Income Capita
2016 2,605,000 125,825 21,081,343 0.58%3,530
2017 2,465,000 63,864 22,995,457 0.61%3,890
2018 2,349,640 258,258 21,982,940 0.54%3,774
2019 2,197,144 224,979 20,448,072 0.45%3,544
2020 1,826,000 190,561 18,008,829 0.38%2,665
2021 1,655,000 154,967 16,400,399 0.32%2,557
2022 1,480,000 118,157 14,787,823 0.27%2,463
2023 1,301,000 80,087 12,924,651 0.38%2,183
2024 1,124,000 40,723 11,389,042 NA 1,931
2025 944,000 -15,552,620 NA 2,664
Source: Town of Avon Finance Department
Governmental Activities
Business-Type Activities
H15
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
DECEMBER 31, 2025
Estimated
Estimated Share of
Debt Percentage Overlapping
Government Unit Outstanding Applicable a Debt
Debt Repaid With Property Taxes
Confluence Metropolitan District 21,595,000$ 100.00%21,595,000$
Eagle County School District RE-50J 259,485,000 4.59%11,917,812
Eagle River Fire Protection District 19,635,000 13.61%2,672,638
The Village Metropolitan District 70,245,000 100.00%70,245,000
Subtotal - Overlapping debt 106,430,450
Town of Avon Direct Debt 15,552,620
Total Direct and Overlapping Debt 121,983,070$
Source: Various Governmental Entities, Eagle County Finance Department
Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the Town. This
schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and
businesses of Avon. This process recognizes that, when considering the Town's ability to issue and repay long-term debt,
the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply
that every taxpayer is a resident, and therefore responsible for repaying the debt of each overlapping government.
a The basic approach to estimating the applicable percentage of overlapping debt was to divide the assessed value of the
portion overlapping the Town to the total assessed value of the overlapping entity.
H16
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
RATIO OF GENERAL BONDED DEBT OUTSTANDING AND LEGAL DEBT MARGIN
LAST TEN FISCAL YEARS
2016 2017 2018 2019
General Bonded Debt Outstanding
General Obligation Bonds -$-$-$-$
Actual Taxable Property Value 1,806,178,690 1,825,187,770 2,104,646,220 2,121,154,740
Net Assessed Value 194,585,530 193,982,580 204,903,930 208,910,930
Percentage of General Bonded Debt
Outstanding to Actual Taxable Property
Value 0.00%0.00%0.00%0.00%
Town of Avon Population 6,505 6,383 6,518 6,365
Per Capita -$-$-$-$
Legal Debt Limit 48,646,382$ 48,495,645$ 51,225,982$ 52,227,732$
Total Debt Applicable to Limit ----
Legal Debt Margin 48,646,382$ 48,495,645$ 51,225,982$ 52,227,732$
Total Debt Applicable to the Limit
as a Percentage of Legal Debt Limit 0.00%0.00%0.00%0.00%
Source: Eagle County Assessor's Office, State of Colorado Division of Local Governments
Fiscal Year
H17
PRELIMINARY DRAFT
2020 2021 2022 2023 2024 2025
-$-$-$-$-$-$
2,389,931,130 2,444,013,540 2,639,103,550 4,033,949,340 4,194,422,640 4,898,929,770
228,439,560 228,369,310 234,872,120 319,434,020 376,237,450 412,625,260
0.00%0.00%0.00%0.00%0.00%0.00%
6,145 6,003 6,003 6,003 5,898 5,838
-$-$-$-$-$-$
57,109,890$ 57,092,328$ 58,718,030$ 79,858,505$ 94,059,363$ 103,156,315$
------
57,109,890$ 57,092,328$ 58,718,030$ 79,858,505$ 94,059,363$ 103,156,315$
0.00%0.00%0.00%0.00%0.00%0.00%
Fiscal Year
H18
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN FISCAL YEARS
Eagle Eagle
County Eagle County Eagle County Denver / Eagle
Town of Eagle Personal Per Capita County RE-50J Boulder County
Avon County Income Personal Median School Consumer Unemployment
Year Population Population (In $1,000's)Income Age Enrollment Price Index Rate
2016 5,911 53,041 3,667,573 69,146 36.70 6,901 246.6 2.81%
2017 5,825 53,724 3,987,664 74,225 35.60 6,959 254.9 2.22%
2018 5,769 54,205 4,437,818 81,871 39.00 6,882 261.9 2.59%
2019 6,758 54,819 4,673,484 85,253 36.50 6,902 267.4 2.25%
2020 6,144 55,624 4,887,792 87,872 37.81 6,931 272.2 5.10%
2021 6,058 55,687 5,760,263 103,440 37.70 6,694 281.8 4.30%
2022 6,003 55,852 6,347,189 113,643 34.68 6,623 304.4 2.80%
2023 5,921 54,381 6,962,998 128,041 38.30 6,687 320.3 2.50%
2024 5,898 54,330 N/A N/A 39.30 6,497 327.6 3.60%
2025 5,838 54,007 N/A N/A 39.30 6,100 335.1 2.80%
N/A - Information not available.
Information was compiled by the Demographic Section of the Colorado Division of Local Government, Bureau of Labor Statistics
and U.S. Census Bureau. School Enrollment was obtained by Eagle County School District Administration Office based on June
Enrollment. Per Capita Personal Income obtained from Bureau of Economic Analysis, Regional Economic Accounts.
H19
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
PRINCIPAL EMPLOYERS
CURRENT YEAR AND TEN YEARS AGO
Employer Employees Rank Employees Rank
East West Hospitality 400 1
Westin Riverfront Resort & Spa 417 2 262 1
Wal-Mart 217 3 250 2
CMM/Vail Health - Avon 1019 6
Home Depot 132 5 130 4
City Market 131 4 130 5
Town of Avon 120 7 82 8
Eagle River Water & Sanitation 178 9 99 6
Slifer Smith & Frampton 86 8
Christie Lodge 65 10 84 7
Sheraton Mountain Vista 40 11 75 9
Vail Valley Foundation 70 12
Montana's Bar & Grill NA
Maya, Mexican Kitchen NA
Sources: Various Town of Avon businesses, Department of Labor
2025 2015
H20
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
COMMERCIAL AND RESIDENTIAL CONSTRUCTION
LAST TEN FISCAL YEARS
Total
Total Building
Permits Construction
Year Issued Value
2016 158 30,076,507
2017 167 48,228,121
2018 164 52,662,638
2019 177 76,109,352
2020 169 24,772,104
2021 208 33,425,048
2022 215 199,409,400
2023 191 24,707,764
2024 222 147,108,642
2025 264 66,761,301
Source: Town of Avon Community Development Department
H21
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
COMMERCIAL AND RESIDENTIAL CONSTRUCTION
LAST TEN FISCAL YEARS
Total
Total Building
Permits Square No. of Construction
Year Issued Footage Value Units Value Value
2015 153 11,614 14,336,000$ 10 6,970,000$ 21,306,000$
2016 158 90,309 21,525,147 7 8,551,360 30,076,507
2017 167 60,043 29,298,052 6 18,930,069 48,228,121
2018 164 93,579 37,542,440 20 15,120,198 52,662,638
2019 177 23,276 11,851,054 278 64,258,298 76,109,352
2020 169 36,082 14,430,422 12 10,341,682 24,772,104
2021 208 7,900 1,957,878 20 31,467,170 33,425,048
2022 215 131,676 34,500,000 127 164,909,400 199,409,400
2023 179 4,425 1,487,642 12 9,810,000 11,297,642
2024 211 397,087 88,705,693 11 32,905,000 121,610,693
2025 240 13,600 8,981,868 24 14,560,133 23,542,001
Source: Town of Avon Community Development Department
Commercial Construction Residential Construction
H22
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
FULL-TIME EQUIVALENT EMPLOYEES BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS
2016 2017 2018 2019 2020
General Government
Administration 4.60 4.60 5.00 6.00 5.00
Special Events 1.00 2.00 2.00 2.00 1.00
Human Resources 3.00 3.00 3.75 3.75 3.75
Finance 8.00 8.00 9.00 9.00 8.50
IT 0.00 0.00 0.00 0.00 0.00
Nondepartmental 1.00 1.00 1.00 1.00 1.00
Community Development 3.00 3.00 3.00 3.75 3.00
Police 20.40 20.40 21.50 22.50 22.50
Public Works:
Engineering 2.00 2.00 2.00 2.00 2.00
Buildings and Facilities 4.00 5.00 5.00 5.00 5.00
Roads and Bridges, Parks 15.00 16.00 15.00 16.00 15.00
Mobility 6.00 6.00 8.00 8.00 8.00
Fleet Maintenance 8.00 8.00 8.00 8.00 8.00
Recreation 9.00 10.00 10.00 10.00 9.50
Total 85.00 89.00 93.25 97.00 92.25
2021 2022 2023 2024 2025
General Government
Administration 6.00 8.30 8.30 9.00 9.00
Special Events 1.00 2.00 2.00 2.00 2.00
Human Resources 3.00 4.00 4.00 3.00 3.00
Finance 7.50 7.00 7.00 7.00 7.00
IT 0.00 2.00 3.00 3.00 3.00
Nondepartmental 1.00 0.00 0.00 0.00 0.00
Community Development 3.00 6.00 7.00 7.00 7.00
Police 20.50 25.55 25.45 25.75 27.75
Public Works:
Administration 0.00 2.00 2.00 2.00 3.00
Engineering 3.00 3.00 5.00 5.00 3.00
Buildings and Facilities 3.00 7.00 7.00 7.00 7.00
Roads and Bridges, Parks 12.00 18.00 18.00 18.00 18.00
Mobility 8.00 10.00 9.00 9.00 9.00
Fleet Maintenance 8.00 9.00 9.00 9.00 9.00
Recreation 10.00 10.00 12.00 12.00 12.00
Total 86.00 113.85 118.75 118.75 119.75
Source: Town of Avon Budget
H23
PRELIMINARY DRAFT
TOWN OF AVON, COLORADO
OPERATING INDICATORS BY FUNCTION/PROGRAM
LAST TEN FISCAL YEARS
2015 2016
Town of Avon Facilities and Services:
Miles of Streets 23.73 23.73
Number of Street Lights 619 634
Culture and Recreation:
Miles of Bike/Pedestrian Paths 8.82 9.32
Miles of dirt, singletrack trails 11.00 11.00
Parks / Lakes 5/1 5/1
Park Acreage 672 672
Tennis/Volleyball /Basketball Courts/Pickleball Courts 4 / 2 / 3 / 2 4 / 2 / 3 / 2
Recreation Centers 1 1
Softball / Soccer Fields 1 / 2 1 / 2
Playgrounds 4 4
Performance Art Pavilion 1 1
Police Protection:
Number of Stations 1 1
Number of Police Personnel and Officers 21 23
Number of Patrol Units 15 15
Number of Law Violations:
General Ordinance Violations 384 419
Traffic Violations 314 543
Parking Violations 282 234
Facilities and Services Not Included in the Reporting Entity:
Libraries:
Number of Libraries / Volumes 1 / 80,239 1 / 79,226
Water System:
Miles of Water Mains 24.99 24.99
Number of Service Connections 3,897 3,917
Daily Average Consumption in Gallons 706,833 706,833
Maximum Daily Capacity of Plant in Gallons 10MGD 10MGD
Sanitary Sewer System:
Miles of Sanitary Sewers 33.44 33.44
Number of Treatment Plants 1 1
Number of Service Connections 4,038 4,086
Maximum Daily Capacity of Treatment Plant in Gallons 4.3MGD 4.3MGD
Education:
Number of Elementary Schools / Instructors 1 / 25 1 / 27
Fire Protection:
Number of Stations 5 5
Number of Fire Personnel and Officers 64 67
Number of Calls Answered 2,357 636
Number of Inspections Conducted 154 122
Fiscal Year
H24
PRELIMINARY DRAFT
2017 2019 2020 2021 2022 2023 2024 2025
23.73 23.73 23.73 24 24 24 24 25
646 666 699 699 734 764 821 821
9.32 9.44 9.51 9.51 9.51 9.51 9.51 9.51
11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00
5/2 5/2 5/2 5/2 5/2 5/2 5/2 5/2
672 672 672 672 672 672 672 672
4 / 2 / 3 / 2 4 / 2 / 3 / 2 4 / 2 / 3 / 2 4 / 2 / 3 / 2 2 / 2 / 3 / 6 2 / 2 / 3 / 6 2 / 2 / 3 / 6 2 / 2 / 3 / 6
1 1 1 1 1 1 1 1
1 / 2 1 / 2 1 / 2 0 / 2 0 / 2 0 / 2 0 / 2 0 / 2
4 4 4 4 4 4 4 4
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
23 22 23 23 24.5 23.5 24.5 25.75
15 15 15 17 17 17 17 21
91 82 52 51 29 89 128 57
446 226 208 295 235 241 438 601
147 160 157 148 131 182 173 465
1 / 77,490 1 / 78,779 1 / 75,963 1 / 77,318 1 / 78,880 1 / 78,011 1 /83,325 1 /90,435
24.99 24.99 24.99 24.99 24.99 24.99 37 37
3,917 3,980 4,019 4,267 4,323 4,385 4,558 4,530
709,478 712,521 725,684 698,030 744,896 726,025 709,620 706,817
10MGD 10MGD 10MGD 10MGD 10MGD 10MGD 10MGD 10MGD
33.44 33.44 33.44 33.44 33.4 33.4 35.7 35.7
1 1 1 1 1 1 1 1
4,086 4,118 4,157 4,405 4,449 4,511 4,557 4,530
4.3MGD 4.3MGD 4.3MGD 4.3MGD 4.3MGD 4.3MGD 4.3MGD 4.3MGD
1 / 47 1 / 62 1 / 39 1 / 36 1 / 32 1 / 32 1 / 32 1 / 29
6 6 5 5 5 5 5 5
68 68 70 68 67 65 72 73
670 644 564 2,518 634 586 1,155 1,256
175 179 134 127 141 90 168 175
Fiscal Year
H25
PRELIMINARY DRAFT
McMahan and Associates, l.l.c.
Certified Public Accountants and Consultants
Web Site: www.McMahanCPA.com Main Office: (970) 845-8800
Member: American Institute of Certified Public Accountants
Denver, Colorado Avon, Colorado Florence, Alabama
M
&
A
To the Honorable Mayor and Town Council
Town of Avon, Colorado
We have audited the financial statements of Town of Avon, Colorado for the year ended December 31,
2025. Professional standards require that we provide you with the following information related to our
audit.
Qualitative Aspects of Accounting Policies
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by Town of Avon, Colorado are described in the Notes to the financial
statements.No new accounting policies were adopted and the application of existing policies was not
changed during the year. We noted no transactions entered into by the governmental unit during the year
for which there is a lack of authoritative guidance or consensus. There are no significant transactions that
have been recognized in the financial statements in a different period than when the transaction occurred.
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management’s knowledge and experience about past and current events and assumptions
about future events. Certain accounting estimates are particularly sensitive because of their significance
to the financial statements and because of the possibility that future events affecting them may differ
significantly from those expected. The most sensitive estimates affecting the financial statements were:
Estimated useful lives for depreciation on fixed assets: Management’s estimate of depreciation is
based on industry practice and experience.
Allowance for doubtful accounts:The Town has a number of receivables from developers and
others. Some of the amounts owed to the Town may be uncollectable. The Town has recorded
an allowance for doubtful accounts to reflect any anticipated default on receivables based on
management’s experience with customers, together with actual collections history since year-end.
Estimated claims reserve: Management’s estimate of the claims reserve liability is based on
actual claims activity relative to stop loss refunds and premiums charged to departments.
Estimated liability for compensated absences based on historical leave accumulation, usage, and
forfeiture data.
Estimated discount rate, lease term, and lease payments/receipts used to determine present
value of leasing arrangements.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our
audit.
PRELIMINARY DRAFT
To the Honorable Mayor and Town Council
Town of Avon, Colorado
Page 2
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the
audit, other than those that are trivial, and communicate them to the appropriate level of management.
The following material misstatements were detected and corrected as a result of audit procedures:
Post net effect of prior year audit adjustments not posted to various funds so January 1, 2025
fund balances match December 31, 2024 audited fund balances.
Record a construction payable in the Capital Projects Fund for services performed in 2025 but not
invoiced until 2026.
Record current capital asset activity on the Town’s proprietary funds
Record the Town’s lease with Walgreens in accordance with applicable accounting standards
(GASB 87)
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial
accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be
significant to the financial statements or the auditor’s report. We are pleased to report that no such
disagreements arose during the course of our audit.
Management Representations
As is required in an audit engagement we have requested certain representations from management that
are included in the management representation letter.
Recommendations
We noted certain matters related to opportunities for improvement of internal controls and day-to-day
operations, which are presented for your consideration below:
Stale Checks
During the audit, we noted various stale checks dating back to 2019 on the Town’s cash
concentration bank account. We recommend the Town review stale checks frequently, follow up with
vendors who have not cashed payments, void and reissue significantly aged checks as necessary,
and, if necessary, remit unclaimed funds to the State of Colorado via the Great Colorado Payback
Program.These steps will improve the Town’s controls over cash disbursements and reduce its
susceptibility to potential check fraud.
Transit Fund
The Town’s Transit fund is currently set up as an enterprise fund. The basic premise of enterprise
funds is that they are self-sustained through charges for services. As the Town does not charge for
bus ridership, this fund does not meet that criterion and is instead funded by an annual transfer from
the general fund. We understand that beginning in 2026, the Town has changed the Transit fund from
an enterprise fund to a governmental fund, which is the appropriate classification. We are happy to
advise and assist on this migration to the maximum extent allowed by auditor independence
requirements.
Self-Insurance Fund
The Town accounts for its self-insurance plan (for employee health insurance) in its general fund. To
align with governmental accounting best practices, we recommended in our 2024 governing board
letter that, beginning in 2026, the town create a new internal service fund for self-insurance and
account for insurance activities in this fund. We are happy to advise and assist on this migration to
the maximum extent allowed by auditor independence requirements.
PRELIMINARY DRAFT
To the Honorable Mayor and Town Council
Town of Avon, Colorado
Page 3
Financial Reporting Model Improvements
Financial reporting standards for the Town are promulgated by the Governmental Accounting Standards
Board, which has issued Statement No. 103,Financial Reporting Model Improvements (“GASB 103”) to
improve the effectiveness of financial reporting in certain areas of the financial statements. These
improvements include updates to the Management Discussion and Analysis; defining and reporting
unusual or infrequent items; changes in the presentation of proprietary fund statements, along with
aligning changes in the Statistical Section of Annual Comprehensive Financial Reports; information about
major component units in basic financial statements; and budgetary comparison information.
GASB 103 is effective for reporting periods beginning after June 15, 2025, and all reporting periods
thereafter, so the Town must apply this standard for the 2026 fiscal year. We will work with the Town to
assist with implementation of this new standard.
This letter is intended solely for the information and use of the Town Council, management, and others
within the organization and is not intended to be, and should not be, used by anyone other than those
specified parties.
Sincerely,
McMahan and Associates, L.L.C.
Avon, Colorado
PRELIMINARY DRAFT
MEETING AGENDAS AND PACKETS ARE FOUND AT: WWW.AVON .ORG
MEETING NOTICES ARE POSTED AT AVON TOWN HALL, AVON RECREATION CENTER, AVON ELEMENTARY AND AVON PUBLIC LIBRARY
INDIVIDUALS WITH DISABILITIES ARE ENCOURAGED TO PARTICIPATE IN ALL PUBLIC MEETINGS SPONSORED BY THE TOWN OF AVON. IF YOU REQUIRE A DISABILITY
ACCOMMODATION, PLEASE CONTACT THE COMMUNITY DEVELOPMENT DIRECTOR, MATT PIELSTICKER, AT (970) 748-4413 OR MATT @AVON.ORG WITH
YOUR REQUEST. REQUESTS SHOULD BE MADE AS SOON AS POSSIBLE BUT NO LATER THAN 72 HOURS BEFORE THE SCHEDULED PUBLIC EVENT.
AVON PLANNING & ZONING COMMISSION
Meeting Minutes (DRAFT)
Monday, June 8, 2026
Public Meeting Begins at 5:30 PM
TEAMS LINK: https://teams.microsoft.com/meet/254678162475363?p=WWgi5TWN1YgrtRPIuU
To join meeting via phone, dial (945) 468-5504 and enter conference ID: 135004412#
1. Call to Order and Roll Call (Chairperson) – 5:30 PM
Meeting commenced at 5:30 PM. A rollcall was taken, and Planning Commissioners Carly Hansen,
Rick Sudekum, Elizabeth Waters, and Nancy Tashman were present. Commissioner Nicole Murad was
present remotely. Commissioners Brad Christianson and Brian Sipes were absent. Also present were
Planning Manager Jena Skinner, Planner II Claire Perez, Community Development Director Matt
Pielsticker, Town Attorney Nina Williams, Town Manager Eric Heil, and Development Coordinator
Emily Block.
2. Approval of Agenda
ACTION: Commissioner Tashman made a motion to approve the agenda. Commissioner Hansen
seconded the motion, and the motion passed unanimously 5-0.
3. Disclosure of any Conflicts of Interest or Ex-Parte Communication Related to Agenda Items
4. Public Comment – Comments are Welcome on Items Not Listed on the Following Agenda Public
Comments are limited to three (3) minutes. The speaker may be given one (1) additional minute
subject to Planning and Zoning Commission approval.
5. Public Hearing
5.1. CPA26-001 Community Housing Plan Updates (tabled from April 27 meeting) – Jena
Skinner, Planning Manager
ACTION: Commissioner Hansen made a motion to continue the item to the June 22nd, 2026
meeting. Commissioner Tashman seconded the motion, and the motion passed unanimously 5-0.
6. Consent Agenda
6.1. May 11, 2026 Planning and Zoning Commission Meeting Minutes
ACTION: Commissioner Tashman made a motion to approve the meeting minutes. Commissioner
Waters seconded the motion, and the motion passed unanimously 5-0.
6.2. Record of Decision: SRU26-001 Walkin the Dog
MEETING AGENDAS AND PACKETS ARE FOUND AT: WWW.AVON .ORG
MEETING NOTICES ARE POSTED AT AVON TOWN HALL, AVON RECREATION CENTER, AVON ELEMENTARY AND AVON PUBLIC LIBRARY
INDIVIDUALS WITH DISABILITIES ARE ENCOURAGED TO PARTICIPATE IN ALL PUBLIC MEETINGS SPONSORED BY THE TOWN OF AVON. IF YOU REQUIRE A DISABILITY
ACCOMMODATION, PLEASE CONTACT THE COMMUNITY DEVELOPMENT DIRECTOR, MATT PIELSTICKER, AT (970) 748-4413 OR MATT @AVON.ORG WITH
YOUR REQUEST. REQUESTS SHOULD BE MADE AS SOON AS POSSIBLE BUT NO LATER THAN 72 HOURS BEFORE THE SCHEDULED PUBLIC EVENT.
ACTION: Commissioner Tashman made a motion to approve the record of decision. Commissioner
Hansen seconded the motion, and the motion passed unanimously 5-0.
7. Future Meetings
7.1. June 22, 2026
7.2. July 13, 2026 – Commissioner Sudekum will be absent
8. Recently Approved Applications
Summit at Avon Development Agreement (approved by Town Council)
9. Staff Updates
10. Adjourn
The meeting was adjourned at 7:46 PM.
APPROVED:
CHAIRPERSON
970-748-4044 dstockdale@avon.org
TO: Honorable Mayor Tamra N. Underwood and Council Members FROM: Dean Stockdale, Senior Accountant
RE: Financial Report – April 2026 & May 2026 data
DATE: June 12th, 2026
SUMMARY: This report presents the revenues for sales, accommodations, nicotine and cigarette, and
short-term rental tax for April 2026 and the recreation fees, real estate transfer tax, and use tax for CH
revenues for May 2026.
BACKGROUND: The percentage variance, or comparative change is reflected in the analysis portion of
this report in respect to each individual section for March and April 2026 revenues. Tax revenues are not
budgeted on a monthly basis; however, for purposes of analysis, monthly budget variances are based on a
3-year average of actual revenues.
GENERAL FUND REVENUE SUMMARY:
Tax Revenue Comparison – 2025 v 2026: Sales tax, Accommodations tax, and Cigarette tax are
unfavorable for 2026 compared to 2025. While Nicotine tax, Rec Admissions and Rec Program fees are
favorable to 2025. Below is a table which reflects the dollar change and percentage variance. Total revenue
for 2026 is reflecting an unfavorable variance to 2025.
2025 v 2026 YTD REVENUE COMPARISON
2025 2026 Dollar Variance Percentage
Variance
Sales Tax $4,810,475.22 $4,475,640.15 ($334,835.07) (6.96%)
Acc. Tax $1,117,797.10 $909,697.88 ($208,099.22) (18.62%)
Nicotine Tax $112,001.34 $120,627.28 $8,625.94 7.70%
Cigarette Tax $69,315.00 $62,577.00 ($6,738.00) (9.72%)
Rec Admissions $516,897.86 $558,102.90 $41,205.04 7.97%
Rec Program Fees $205,100.31 $210,101.25 $5,000.94 2.44%
TOTAL $6,831,586.83 $6,336,746.46 ($494,840.37) (7.24%)
Page 2 of 12
Adopted Budget 2026 v Actual 2026: All taxes reflect an unfavorable variance over the 2026 budget.
Rec Center Admissions and Rec Program Fees revenue is favorable compared to the 2026 budget. Total
revenue for 2026 is reflecting an unfavorable variance to the 2026 budget. Below is a table which reflects
the dollar change and percentage variance.
COMMUNITY HOUSING REVENUE SUMMARY:
2026 REVENUE COMPARISON – BUDGET V ACTUAL
Budget Actual Dollar Variance Percentage
Variance
Sales Tax $4,924,184.79 $4,475,640.15 ($448,544.64) (9.11%)
Acc. Tax $1,204,094.81 $909,697.88 ($294,396.93) (24.45%)
Nicotine Tax $122,440.05 $120,627.28 ($1,812.77) (1.48%)
Cigarette Tax $76,212.85 $62,577.00 ($13,635.85) (17.89%)
Rec Admissions $495,059.50 $558,102.90 $63,043.40 12.73%
Rec Program Fees $187,010.86 $210,101.25 $23,090.39 12.35%
TOTAL $7,009,002.86 $6,336,746.46 ($672,256.40) (9.59%)
2025 v 2026 YTD REVENUE COMPARISON
2025 2026 Dollar Variance Percentage
Variance
STR Tax for CH $517,356.35 $434,116.23 ($83,240.12) (16.09%)
Use Tax for CH $125,655.60 $211,765.17 $86,109.57 68.53%
TOTAL $643,011.95 $645,881.40 $2,869.45 0.45%
2026 REVENUE COMPARISON – BUDGET V ACTUAL
Budget 2026 Dollar Variance Percentage
Variance
STR Tax for CH $495,628.87 $434,116.23 ($61,512.64) (12.41%)
Use Tax for CH $208,333.33 $211,765.17 $3,431.84 1.65%
TOTAL $703,962.20 $645,881.40 ($58,080.80) (8.25%)
Page 3 of 12
REVENUE ANALYSIS:
Sales Tax: Revenues – April 2026: April sales tax revenues totaled $617,010. This is a decrease of
$38,239 or 5.84% compared to April 2025 sales tax revenue of $655,250.
APRIL 2025 v APRIL 2026 SALES TAX COMPARISON BY INDUSTRY
April 2025 April 2026 Increase/Decrease
Home/Garden $66,734.29 $76,788.52 $10,054.23
Grocery/Specialty/Health $152,183.09 $146,970.56 ($5,212.53)
Sporting Goods Retail/Rental $41,252.85 $37,080.88 ($4,171.97)
Miscellaneous Retail $29,203.51 $29,543.43 $339.92
Accommodations $60,184.71 $42,847.47 ($17,337.24)
Restaurants/Bars $126,707.14 $99,875.64 ($26,831.50)
Other $10,772.35 $17,517.69 $6,745.34
Service Related $23,462.79 $30,035.51 $6,572.72
Liquor Stores $15,802.60 $9,294.96 ($6,507.64)
E-Commerce Retail $79,368.79 $71,243.56 ($8,125.23)
Manufacturing/Wholesale $11,558.98 $12,155.37 $596.39
Construction Related Services $30,440.54 $36,161.02 $5,720.48
Digital Media Suppliers/Sellers $6,770.94 $6,790.23 $19.29
Commercial/Industrial Equipment $807.54 $705.99 ($101.55)
Special Events $0.00 $0.00 $0.00
TOTAL $655,250.12 $617,010.83 ($38,239.29)
Sales Tax: April 2026 Budget v Actual Collections: April 2026 sales tax revenues totaled $617,010. This
is a decrease of $50,903 over the April 2026 estimate of $667,913. This is 7.62% below the adopted 2026
budget (based on a 3-year average).
APRIL 2026 BUDGET v ACTUAL COLLECTIONS - SALES TAX
2026 Budget 2026 Actual Dollar Variance Percentage Variance
April $667,913.96 $617,010.83 ($50,903.13) (7.62%)
Page 4 of 12
Accommodation Tax: Revenues –April 2026: Accommodation tax revenues totaled $42,834 for the
month of April. This is a decrease of $19,441 or 31.22% compared to April 2025 accommodation tax
revenues, which totaled $62,276. Accommodation tax collections by industry type for April 2026 compared
to April 2025 reported a decrease for Vacation Rentals, Time Share and Hotels.
APRIL 2025 v APRIL 2026 ACCOMMODATION TAX COMPARISON BY INDUSTRY
April 2025 April 2026 Increase/(Decrease)
Timeshares $13,629.30 $8,072.19 ($5,557.11)
Hotels $20,999.15 $12,499.25 ($8,499.90)
Vacation Rentals $27,647.55 $22,263.07 ($5,384.48)
TOTAL $62,276.00 $42,834.51 ($19,441.49)
618,675.15 676,047.57 638,080.60 655,250.12 $617,010.83
9.27%
-5.62%
2.69%
-5.84%
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
2022 2023 2024 2025 2026
2022-2026 April Sales Tax Revenue Trend
Page 5 of 12
April 2026 Budget v Actual Collections: April 2026 accommodation tax revenues totaled $42,834. This is
a decrease of $36,972 compared to the April 2026 estimates of $79,807. This is 46.33% below the
adopted 2026 budget (based on a 3-year average).
APRIL 2026 BUDGET v ACTUAL COLLECTIONS - ACCOMMODATIONS TAX
2026 Budget 2026 Actual Dollar Variance Percentage Variance
April $79,807.28 $42,834.51 ($36,972.77) (46.33%)
Short Term Rental Tax for CH: Revenues – April 2026: STR Tax for Community Housing totaled
$19,328 for the month of April. This is a decrease of $7,901 or 29.02% compared to April 2025. The
Westin Hotel is classified as a hotel in our MuniRevs system, although they are zoned as residential.
APRIL 2025 v APRIL 2026 STR TAX FOR CH COMPARISON BY INDUSTRY
April 2025 April 2026 Increase/(Decrease)
Timeshares $6,814.64 $4,036.10 ($2,778.54)
Hotels $7,480.82 $4,160.40 ($3,320.42)
Vacation Rentals $12,933.86 $11,131.59 ($1,802.27)
TOTAL $27,229.32 $19,328.09 ($7,901.23)
91,810 90,543 67,548 62,276 42,835
-1.38%
-25.40%-7.80%
-31.22%
$0
$50,000
$100,000
$150,000
2022 2023 2024 2025 2026
2022-2026 April Accommodation Tax Revenue
Trend
Page 6 of 12
Nicotine & Cigarette Tax: Revenues – April 2026: Nicotine tax revenues totaled $24,514 and cigarette
tax revenues totaled $14,523 for April 2026. Compared to April 2025 revenues, this is an increase of $123
for nicotine tax revenues, which totaled $24,390 and a decrease of $1,830 for cigarette tax revenues,
which totaled $16,353. Vapes and all other miscellaneous tobacco and nicotine products are included in the
nicotine tax and are subject to the 40% tax rate.
24,663 26,605 22,456 24,391 24,515
7.87%
-15.59%
8.62%0.51%
-
5,000
10,000
15,000
20,000
25,000
30,000
2021 2022 2023 2024 2025
2022-2026 April Nicotine Tax Revenue Trend
18,234 19,665 19,221 16,353 14,523
7.85%
-2.26%
-14.92%
-11.19%
-
5,000
10,000
15,000
20,000
25,000
2021 2022 2023 2024 2025
2022-2026 April Cigarette Excise Tax Revenue
Trend
Page 7 of 12
April 2026 Adopted Budget v Actual Collections: April 2026 nicotine and cigarette tax revenues totaled
$24,514 and $14,523, respectively. This is a decrease of $1,062 over the April 2026 budget for nicotine
tax, which is $25,576 and a decrease of $4,314 over the April 2026 budget for cigarette tax estimates,
which is $18,837 which is based on a 3-year average.
APRIL 2026 BUDGET v ACTUAL COLLECTIONS – NICOTINE AND CIGARETTE TAX REVENUES
2026 Budget 2026 Actual Dollar Variance Percentage
Variance
Nicotine $25,576.66 $24,514.65 ($1,062.01) (4.15%)
Cigarettes $18,837.61 $14,523.00 ($4,314.61) (22.90%)
Total ($5,376.61)
Use Tax for Community Housing: Revenues – May 2026: The use tax for community housing collected
in the month of May 2026 was $114,387. Compared to May 2026 estimate of $41,666, this is an increase
of $72,721.
MAY 2026 BUDGET v ACTUAL COLLECTIONS – USE TAX REVENUES
2026 Budget 2026 Actual Dollar Variance Percentage
Variance
Use Tax for CH $41,666.67 $114,387.96 $72,721.29 174.53%
Real Estate Transfer Tax: Revenues – May 2026: May 2026 real estate transfer tax totaled $262,466.
Compared to May 2025, which totaled $696,262, this is a decrease of $433,796. This is a decrease of
$87,748 over the May 2026 budget which was based on a 3-year average.
2026 BUDGET v ACTUAL COLLECTIONS – REAL ESTATE TRANSFER TAX REVENUES
2026 Budget 2026 Actual Dollar Variance Percentage
Variance
Real Estate Transfer Tax $350,215.10 $262,466.58 ($87,748.52) (25.06%)
Page 8 of 12
Real Estate Transfer Tax: Revenues 2026: 2026 real estate transfer tax totals 1,900,062. Compared to
2025, which total $1,917,034, this is a decrease of $16,972. This is an increase of $3,077 compared to
the 2026 budget which was based on a 3-year average.
2026 BUDGET/PRIOR YEAR v ACTUAL COLLECTIONS – REAL ESTATE TRANSFER TAX REVENUES
2026 Budget 2026 Actual Dollar Variance Percentage
Variance
Real Estate Transfer Tax $1,896,985.15 $1,900,062.65 $3,077.50 0.16%
2025 Actual 2026 Actual Dollar Variance Percentage
Variance
Real Estate Transfer Tax $1,917,034.97 $1,900,062.65 ($16,972.32) (0.89%)
$378,321 $433,787 $714,231 $367,503 $365,660
14.66%
64.65%
-48.55%-0.50%
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
2022 2023 2024 2025 2026
Real Estate Transfer Tax April Revenue Trends
Page 9 of 12
Recreation Center Fees: Revenues – May 2026 Admissions & Program Fees: Recreation admission
revenues for May 2026 totaled $88,624 is an increase of $21,614 compared to May 2025 which totaled
$67,010. This is $20,538 above the adopted 2026 budget estimates of $68,085. Recreation program fee
revenues for May 2026 totaled $41,742. This is an increase of $8,090 compared to 2025, which totaled
$33,652. This is $7,011 above the adopted 2026 budget estimates of $34,731, which is calculated based
on a 3-year average.
86,023 85,251 58,067 67,010 88,624
-0.90%
-31.89%
15.40%
32.25%
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
90,000
100,000
2022 2023 2024 2025 2026
Recreation Admissions May Revenue Trends
$16,893 $33,347 $37,142 $33,653 $41,743
97.41%
11.38%
-9.39%
24.04%
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
2022 2023 2024 2025 2026
Recreation Program Fees May Revenue Trends
Page 10 of 12
New and Renewed Business and STR Licenses – 2025 v 2026: The total number of 2026 business
licenses issued thru May was 323. This was down 94 licenses or 22.5% for the year to date. The total
number of STR licenses issued through May was 104, which was flat compared to 2025.
-
50.00
100.00
150.00
200.00
250.00
300.00
350.00
Business License - Vendor Business License - Fixed
Location
Business License - Home
Occupation
Business License - Special
Event
Business Licenses Issued 1/1 -5/31
2024 2025 2026
2025 v 2026 – BUSINESS AND STR LICENSES – YEAR TO DATE
2025 2026 License
Variance
Percentage
Variance
Business License - Vendor 314 216 (98) (31.2%)
Business License – Fixed Location 80 80 0 0.0%
Business License – Home Occupation 20 21 1 5.0%
Business License – Special Event 3 6 3 100.0%
TOTAL BUSINESS LICENSES 417 323 (94) (22.5%)
STR License 104 104 0 0.0%
Page 11 of 12
EXPENDITURES: May 2026
General Fund YTD Actuals v 2026 Budget: General Fund expenditures through May 2026 total
$9,677,688 which is 35.67% of the total adopted budget. These expenditures include all wages, health
benefits, events, computer services, operating cost, legal services, and utilities.
Mobility Fund YTD Actuals v 2026 Budget: Mobility Fund expenditures through May 2026 total
$1,788,281.15 which is 61.09% of the total adopted budget. These expenditures include the cost for wages,
health benefits, consulting services, and utilities.
Fleet Maintenance YTD Actuals v 2026 Budget: Fleet Maintenance expenditures through May 2026 total
$791,962 which is 32.35% of the total adopted budget. These expenditures include wages, health benefits,
fuel, vehicle maintenance, utilities, equipment, and operating supplies.
Capital Projects Fund YTD Actuals v 2026 Budget: The Capital Improvement expenditures through May
2026 total $2,061,518 which is 10.75% of the total adopted budget. These expenditures were primarily
made up from the public works garage, Avon Rd cross walk improvements, and Hwy 6 improvements.
DESTIMETRICS ANALYSIS
• Booking Pace was slightly negative in May, with bookings for all arrival months except October declining.
• The ADR for bookings in May was up over 7% from bookings made last May, helping offset the pace
decline.
• Overall, seasonal occupancy is up 3.7%, gaining in all months but October. ADR is up 6.4 percent and
strengthened during May, & is up in all months. Even better, RevPAR is up a very strong 10.3 percent
YOY, with double-digit gains in May, July, and September.
• The 4th of July holiday is looking positive, and a long weekend is forming around the event with strong
arrivals scheduled for Friday, July 3.
• Length-of-Stay has jumped and lead-times are ensuring a good baseline of bookings for July onward.
• Canadian travel looks like it may be on the rise, albeit modestly, and is still down dramatically from 2024.
• Most of the bottom-line success is coming from the Luxury sector while Economy and Moderate
properties keep looking for momentum.
80
85
90
95
100
105
110
STR License
STR Licenses Issued 1/1 -5/31
2024 2025 2026
Source: DestiMetrics. Copyright 2026.
27
%
27
%
28
%
31
%
37
%
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0%
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Avon Daily Occupancy Report as of May 31, 2026
"RETAIL REPORT": 60-DAY ADVANCE VIEW
2026 YTD as of 5/31/26 (5 properties included)
2025 YTD as of 5/31/25 (5 properties included)
2025 - historic actuals (5 properties included)
Report Date: 5/31/2026
N
970-748-4083 clin@avon.org
TO: Honorable Mayor Underwood and Council members FROM: Charlotte Lin, Sustainability Manager
RE: Quarterly Sustainability Report
DATE: June 20, 2026
SUMMARY: This report provides a consolidated progress update on the Town of Avon’s Climate Action &
Sustainability Plan initiatives for the period of January to February 2026. As the manager for the Eagle
County Climate Action Plan, adopted by the Town of Avon in 2020, the Sustainability Division
coordinates implementation across departments, external partners, and regional collaborators and tracks
progress toward Council-adopted goals. No action is required by Council.
BACKGROUND: Following the implementation of the Town’s Climate Action & Sustainability Plan in 2023–
2025, the Town continues into 2026 with four official Sustainability Goals and 40 active projects and
ongoing programs, all of which have direct impact to Avon’s Community-Wide Greenhouse Gas Inventory
as well as Avon’s contribution to the Eagle County Climate Action Plan. The Sustainability Division serves
as the coordinating body for the Eagle County Climate Action Plan, responsible for program
implementation, interdepartmental alignment, external partnerships, performance tracking, and
consolidated reporting to Council. Individual projects are implemented by Sustainability staff and relevant
operating Town Departments (Engineering, Public Operations, Community Development, Mobility, Fleet,
Special Events, Communication & Marketing) based on functional responsibility. The progress summarized
below reflects the contributions of all departments and external partners under this coordinated framework.
Official Goals
1. Commercial Composting Pilot Program Implementation and Evaluation
o The program has continued with 8 participants, with 3 more in preparation to join.
o The Q1 report was released at the end of March (Attachment A).
o The Vail Daily reported the program’s progress in April: Avon’s Commercial Composting
Pilot Program Shows Early Success.
o 25 yards of compost has been returned to the Town (12 yard for the Northside Farm and
13 yard for the Town). Application of the compost will be reported in Q3.
2. Recycling Reinforcement & Compliance
o Waste audits continued – Eaglebend was completed in Q2. Staff is working on scheduling
Buffalo Ridge 1 & 2, the last properties on the list.
o A summary of the audits will be provided when all of them are completed.
3. Town-wide Geothermal Feasibility Study (Phase 1)
o The pre-feasibility study grant application to DOLA was submitted in May, and the Town
received the award in early June. Staff is working with DOLA on the next steps.
4. Single-use Plastic Ban
o The Town aims to align with the Town of Vail on this policy. No public-facing updates are
available from March to June 2026.
o Vail Health is advancing the topic of microplastics education (Attachment B), which is
complementary to the single-use plastics ban.
Sustainability Projects
Materials Management
5. Extended Producer Responsibility Reimbursement
Page 2 of 4
o The Town’s 2 applications (Outreach & Marketing, and the Community Recycling Drop-Site
Management) were officially moved into further evaluation in May. Results should be
available in late June.
6. Monitor polystyrene recycling program
o A pilot volunteer program is planned to help sort the polystyrene collection prior to melting.
The pilot will assess the effectiveness and usefulness of volunteers to aid the Public Works
team’s daily workload on the polystyrene recycling program.
7. Monitor State polystyrene ban at Avon restaurants
o No updates from March to June 2026. 8. Internal Purchasing Policy & Zero Waste at Town
o Reinforcement has continued through Town events; no updates from March to June 2026.
9. Track waste diversion data from waste haulers
o Staff is waiting for the Town’s Q2 waste diversion data from haulers.
o Eagle County’s 2025 Waste Diversion report was released in May (Attachment C). A
retroactive adjustment has brought recent diversion rates down by about 1%. Overall, the
diversion rates are consistent with a small drop. Eagle County Solid Waste & Recycling
suggests that the construction cycles contribute to the ebb and flow, and that the overall
amount of solid waste created in the County is increasing, despite recycling efforts.
10. Construction & Demolition waste diversion in Avon
o C&D waste collection continues in Avon’s various construction sites. No major updates in
March to June 2026.
Buildings – Energy Efficiency & Electrification
11. Monitor Energy Smart Rebates
o Staff has been promoting the Energy Smart program via news ads, digital ads, social
posts, bus ads, and the Sustainability Fair.
o WM Energy Team will present 2025 results and 2026 plans to Council in late June.
12. Ensure Avon Building Analysts complete assessment goals
o Staff is working with WM Energy team to assign assessments to our existing analysts and
provide any assistance as needed to ensure they reach the assessment goals.
13. Municipal buildings benchmarking & electrification progress
o The new Public Works Garage is being benchmarked in addition to the 5 municipal
buildings already benchmarked. The first operations report was released in June; the
building is operating under budget and is expected to sell back energy to Holy Cross.
o Staff is working on an energy profile that shows the breakdown between fossil fuels and
renewable energy usage in order to better understand an electrification path forward.
Energy Supply
14. Track Holy Cross Energy Updates
o HCE reported 100% renewable energy in the month of March (Vail Daily article).
Transportation & Mobility
15. Track Avon employee carpooling reimbursement
o The program is progressing; mid-year data will be reported in Q3.
16. Monitor EV charging in Avon
o Public EV charging usage is still increasing at roughly 20%+ year-over-year.
Page 3 of 4
o April was flat due to seasonality, but total usage still exceeded last year. Off-season
months are useful indicators of local EV adoption because they are less visitor-driven.
17. Monitor progress of DC Fast Charging Plaza
o Martin/Martin has been selected/contracted for design work.
o Two possible locations are under review: Expansion near the existing Christie Sports
chargers & the Sun & Ski parking lot.
o Key evaluation factors include power access, drainage, visibility, accessibility, and cost.
o Contract is expected around July 15, with design/site evaluation taking about four months.
o Construction is now likely targeted for April 2026, depending on final design and
contracting.
18. Support CAC’s EV Charging Cohort
o The Ark is planning to install 3-4 DC fast chargers on their property. Town Staff and the EV
Charging Cohort are working with them through the process.
19. Promote Sole Power and Sole Power+
o The summer competition started on May 25 and will continue to October 12, 2026. A staff
kickoff party was held on May 26.
20. Anti-idling: additional signs
o No updates from March to June 2026.
21. Shift Bike Progress
o The program is progressing; no major updates from March to June 2026.
22. Biodiesel research
o No updates from March to June 2026.
23. 10-Year Transit Plan
o CDOT’s 10-year planning grant and the Clean Transit Enterprise grants allow the Town to
Conduct necessary planning activities for the future transit center
Determine the number of bus stops needed for Town buses, Bustang, and CORE
Transit, as well as their ideal locations.
A new Town bus route up to Beaver Creek is activated for the summer.
Proterra buses are being replaced by two Gillig electric buses in 2027.
Climate Action Collaborative
24. Eagle County Climate Action Plan update
o Staff has been working with the CAC to finalize the updates to the Eagle County Climate
Action Plan. A work session will be scheduled to formally adopt it once finalized.
Education & Communication
25. Website updates
o Website updates are planned along with the website re-design work in Q2 and Q3.
26. Visitor education
o A potential pilot project to design a 3-panel “Sustainability Passport” brochure is planned.
27. Staff Sustainability Training
o No major updates from March to June 2026.
28. Sustainability Fair & Town Clean Up
o The 2026 Sustainability Fair took place on May 16, along with the week-long Town Clean
Up event from May 10 to 16.
Page 4 of 4
Sustainability Grants
29. DOLA Admin Grant (for geothermal)
o This grant was awarded on June 10.
30. CEO Impact Accelerator Grant
o This grant was awarded in April; an education work session about it is scheduled in late
June.
31. C3 Grant for composting
o Staff aims to apply for this grant in July/August.
Sustainability Finance & Investment
32. Economic function added to ClearPath 2.0.
o This project is in progress; no major updates from March to June 2026.
33. Research on sustainable banking & finance
o No progress was made from March to June 2026.
Water, Wildfire & Resiliency
34. Storm Drain Decals
o The continuation of this program in 2026 is under discussion.
35. Avon & Regional Water Conservation Programs
o The “Garden in a Box” program is back for 2026.
o ERWSD-led Water working group:
Live Like a Local Campaign launched in May. The goal is to connect everyone
(esp. high users) to the reasons they live here and to encourage water
conservation behaviors through smarter irrigation, leak detection, and other
conservation practices.
36. Avon & Regional Wildfire Programs
o Fire codes were updated by the Community Development Department through Q2.
o The Town helped promote the Chipping & Slash Removal Program by Eagle County
Wildland.
o The Town finalized the $80K contribution to the Eagle River Fire Protection District. The
project will reduce wildfire fuel materials in the West Avon Preserve in areas that are
closest to existing homes and several areas near adjacent to the I-70 corridor. The work is
expected to commence by mid-May.
37. Avon Soil Health & Carbon Sequestration Activities
o Avon’s usage of compost from the Commercial Composting Pilot Program is included in
Official Goal #1 at the top of this report.
o No other major updates from March to June 2026.
Thank you, Charlotte
ATTACHMENT A: Town of Avon Commercial Composting Program Q1 Compost Report
ATTACHMENT B: Vail Health: Microplastics - What Our Community Should Know
ATTACHMENT C: 2025 Eagle County Diversion Report
Town of Avon Commercial Compost Pilot Program
Q1 Compost Report
November 26, 2025 through March 30, 2026
Assumptions:
Volume to Weight conversion = 5.35 pounds per gallon
Calculation based on actual weights of containers collected from the route on January 14, 2026
Cart to Volume conversion = 202 gallons per yard
Volume report calculated based on route notes taken by drivers noting how full the containers
were at the time of collection.
Diversion report:
Volume: 4040 gallons / 202 = 20 yards
Weight: 4040 gallons * 5.35 = 21,614 pounds
21,614 pounds / 2000 = 10.8 tons of material diverted from the landfill
Discussion:
Monthly site visits were conducted to check in with the kitchen champions, deliver more
compostable bags, and answer questions. Additional spot checks were also conducted on a bi-
weekly basis to check for contamination and participation.
Site visits occurred on: 11/3/25, 11/24/25, 12/10/25, 1/14/26, and 2/26/26
Notes:
Notes from site visits, spot checks and driver observations:
-Many of the restaurants had a slow start in participation. With the exception of Foods of
Vail who was filling up their container from day one and consistently diverts 60 to 90
gallons of food waste from their prep kitchen every week.
-Fiesta Jalisco is diverting the most waste from landfill, they have 300-400 gallons of
material in their compost bins on a weekly basis.
-A few participants are still ramping up their diversion and figuring out procurement
issues to reduce contamination.
-Very few contamination events have occurred in the first quarter of the program. The
biggest culprits are disposable gloves, non-compostable serviceware (only from one
participant) and black plastic bags (only when they run out of compostable bags)
-We notice participation increased and contamination decreases in the service days
directly following our site visits.
-We have identified champions at each participating restaurant to take ownership of the
compost program. Champions vary for each location and include: head chefs, prep
cooks, owners, and managers. We notice if the champion goes on vacation, participation
ATTACHMENT A
dwindles while they are gone. We also notice that champions have been actively training
their counterparts and direct reports.
-Offering training and site visits in Spanish has been extremely well received. Participants
with the highest diversion rates and lowest contamination have been those who have a
primarily Spanish speaking team in the Back of House operations.
-Bear resistant carts seem to be sufficient in the enclosures but two locations have all
metal bear proof carts that live outside. With the warmer weather, we will be monitoring
these to ensure the safety of wildlife and the community.
-Northside has requested 10-15 yards of compost to be delivered to their garden so they
can help close the loop on organics recycling locally and promote the program more
broadly to the community through their food to table concepts.
Local Concern
As snow melts, microplastics are carried downstream, contaminating diverse
water sources and ecosystems.
Action Items
Reduce single-use plastics
Water bottles, bags, packaging
Properly dispose and care for outdoor
equipment
Fishing line
Use PFAS free ski wax
Choose clothing made of natural fiber
Support watershed volunteer cleanups and
restoration groups
Eagle River Coalition
Share this information - Awareness drives
action!
Water
Sources
Atmosphere
MICROPLASTICS: WHAT OUR COMMUNITY SHOULD KNOW
WHAT ARE MICROPLASTICS?
Plastic smaller than 5mm
Created when larger plastics
breakdown, shed from clothing, tiers,
packaging, manufacturing, and
outdoor gear.
They don’t biodegrade
Become smaller and spread globally.
WHERE ARE MICROPLASTICS FOUND?
Aquatic Health
Insects
Fish
Soil Quality
Ecosystem function
Bird and Animal ingestion
ENVIRONMENTAL IMPACTS
HUMAN HEALTH CONCERNS
Ocean
Lakes
Rivers
Streams
Soil
Farmland
Human
Organs
Milk
Bottled Water
Fish
Produce
Honey
Carry chemicals and heavy metals
into the human body
Found in human organs
Possible impacts
Inflammation
Hormone disruption
Respiratory conditions
HOW DO WE MOVE FORWARD?
Human Exposure
Inhalation Ingestion Dermal
Aquatic
Life
Microplastic Sources
Primary SecondaryMicrobeads
Fibers Tires
Plastic Bottles
Deposits
ATTACHMENT B
2025 Eagle County Diversion Report
Eagle County Diversion Rates
Recycled Material (Residential & Commercial) 2010 Tons 2011 Tons 2012 Tons 2013 Tons 2014 Tons 2015 Tons 2016 Tons 2017 Tons 2018 Tons 2019 Tons 2020 Tons 2021 Tons 2022 Tons 2023 Tons 2024 Tons 2025 Tons
MSW Recycled Residential and Commercial ab 4,188 7,036 7,595 8,284 9,535 13,683 11,735 10,743 14,006 13,711 16,544 17,108 17,422 15,305 12,147 16,616
Organics c 5,907 4,231 3,856 4,808 6,432 4,798 5,134 4,175 4,007 5,656 7,522 8,307 14,538 10,510 12,737 9,836
Ewaste d 34 55 60 102 125 138 130 144 101 108 100 104 111 110 102 82
-------- - -------
Total MSW Recycled 10,129 11,322 11,510 13,194 16,092 18,619 16,998 15,061 18,114 19,475 24,166 25,519 32,071 25,925 24,986 26,534
Total MSW Disposed e 58,547 47,472 47,336 46,246 48,693 50,549 51,430 52,676 51,583 50,904 53,995 52,600 49,879 56,404 62,729 63,581
Total MSW Generated 68,676 58,794 58,846 59,440 64,785 69,168 68,428 67,737 69,697 70,379 78,161 78,119 81,951 82,330 87,715 90,115
MSW Recycling Rate f 14.7% 19.3% 19.6% 22.2% 24.8% 26.9% 24.8% 22.2% 26.0% 27.7% 30.9% 32.7% 39.1%31.5% 28.5%29.4%
Diverted Materials (Industrial)2010 Tons 2011 Tons 2012 Tons 2013 Tons 2014 Tons 2015 Tons 2016 Tons 2017 Tons 2018 Tons 2019 Tons 2020 Tons 2021 Tons 2022 Tons 2023 Tons 2024 Tons 2025 Tons
Diverted Materials (non-MSW)855 1,595 2,669 1,583 1,734 521 96 92 4,159 2,863 22,402 21,001 21,249 9,681 13,754 11,445
Total Recovered Material (Residential,
Commercial, and Industrial) g 10,984 12,917 14,179 14,777 17,826 19,140 17,094 15,153 22,273 22,337 46,568 46,520 53,321 35,606 38,740 37,980
Total Solid Waste Disposed 86,988 82,539 68,480 69,552 78,862 78,505 82,770 84,022 104,642 90,713 106,193 115,888 115,749 118,742 133,558 136,155
Total Solid Waste Generated 97,972 95,456 82,659 84,329 96,688 97,645 99,863 99,175 126,915 113,050 152,760 162,408 169,070 154,348 172,298 174,134
Diversion Rate 11.2% 13.5% 17.2% 17.5% 18.4% 19.6% 17.1% 15.3% 17.5% 19.8% 30.5% 28.6% 31.5% 23.1% 22.5%21.8%
a Includes: Glass, Plastics #1 - #7, OCC, ONP, OP, steel, tires, aluminum, soft plastics
b Sources: Vail Resorts, Waste Management, Vail Valley Waste, Honeywagon, Apex, Costco & City Market, Eagle County MRF, Eagle County Landfill, Trinity
c Sources: Honeywagon, EverGreen Zero Waste, The Community Market, TOV, TOA, Grub Dump, Eagle County Landfill
d Sources: Eagle County HHW, ERI, Metech, Blue Star, G & S Recycling
e Total MSW disposed is total landfill tonnage minus diverted materials and industrial (C&D) waste
f Total MSW recycled/total MSW generated
gTotal MSW recycled + total industrial diverted
ATTACHMENT C
MSW Recycled Residential and Commercial ab 16,616
Organics c 9,836
Ewaste d 82
Diverted Materials (non-MSW)11,445
Total Solid Waste Disposed 136,155
(970) 748-4040 gdaly@avon.org
TO: Honorable Mayor Underwood and Avon Town Council Members
FROM: Chief Greg Daly
RE: The Avon Police Department’s Updated Accountability Report regarding the request
to use Facial Recognition Services in accordance with Colorado Revised Statutes
(C.R.S.) 24-18-302
DATE: June 23, 2026
SUMMARY: Facial Identification/facial recognition has evolved into a cutting-edge crime solving/ crime
fighting investigative tool. Generally, there are two uses of facial recognition- “live view” at some airports
for example, where faces from live footage security cameras are compared against an active database, or
the more widely used, post incident/event facial identification comparison of “still” photographs against a
photo database of known offenders (typically from arrest booking photographs). This accountability report
update centers around “still photograph” facial identification and not live surveillance.
Avon PD does not utilize live facial recognition. The comparison of a still photographic image can provide a
selection of possible investigative lead photographs that an investigator can compare with and analyze
against. The investigator then builds his/her case with other independent evidence. Importantly, while
facial recognition service ("FRS") results are valuable, the results of an FRS comparison cannot serve as
the sole basis to establish probable cause in a criminal investigation .
In June 2022, the Colorado State legislature passed Senate Bill 22-113 (SB113), which enacted C.R.S. §§
24-18-301 through 24-18-309 imposing new requirements on local government agencies, including law
enforcement, related to the use of facial recognition services .
Investigative uses of FRS by law enforcement are subject to the statute, C.R.S. § 24-18-301, et seq. SB113
requires that a municipal police department that wishes to use or to continue to use an FRS for
investigative purposes must file with its city council a “Notice of Intent” and thereafter an “Accountability
Report” related to its proposed use of FRS. In 2023 the Avon Police Department provided an initial notice
of intent, held three community public comment/listening sessions, provided a public comment link on our
website and presented a final accountability report from the public process. The final report was posted to
the Town of Avon website and to the Avon Police Department website. We were required to provide a
biannual update accountability report to the Avon Town Council in 2025. This updated report was not
completed in 2025, I apologize, but from now on, this report will be scheduled on an annual basis versus
the required biannual basis.
BACKGROUND: The Avon Police Department has the availability of four facial recognition services (FRS).
➢ The Department of Revenue, Motor Vehicle Investigations Unit, Law Enforcement Communications
Center utilizing its database of driver’s license photographs.
➢ The Colorado Bureau of Investigation, utilizing post arrest booking “mugshot” photographs from
Sheriff’s Offices primarily in the Denver metro area and from the Federal Bureau of Investigation.
➢ The Colorado Information Sharing Consortium (CISC) Regional Data Warehouse utilizing the Lexis
Nexis Accurint Virtual Crime Center information exchange IT platform. CISC is a consortium of
Page 2 of 4
one hundred and twenty (120) Colorado law enforcement agencies. The mission statement of
CISC is “Making data-driven crime solutions available to all Colorado law enforcement agencies .”
The database comprises of post arrest booking “mugshot” photographs from all the Colorado
member agencies that submit their booking photographs to the consortium
(https://cisc.colorado.gov/).
➢ The Federal Bureau of Investigation (FBI).
Facial recognition technology must only be used for legitimate law enforcement purposes. Facial
recognition, by Colorado law, CANNOT be used for any immigration enforcement. Authorized uses of facial
recognition technology are limited to the following:
1. To identify an individual when there is a basis to believe that such individual has committed, is
committing, or is about to commit a crime;
2. To identify an individual when there is a basis to believe that such individual is a missing person,
crime victim, or witness to criminal activity;
3. To identify a deceased person.
4. To identify a person who is incapacitated or otherwise unable to identify themselves;
5. To identify an individual who is under arrest and does not possess valid identification, is not
forthcoming with valid identification, or who appears to be using someone else’s identification, or a
false identification; or
6. To mitigate an imminent threat to health or public safety (e.g., to thwart an active terrorism scheme
or plot).
Senate Bill 22-113 was passed with an intent to regulate the use of and ensure adherence to many privacy
concerns expressed by the legislature at that time. A law enforcement agency shall not apply a facial
recognition service to any individual based on the individual's religious, political, social views or activities;
participation in a particular noncriminal organization or lawful event; or actual or perceived race, ethnicity,
citizenship, place of origin, immigration status, age, disability, gender, gender expression, gender identity,
sexual orientation, or other characteristic protected by law.
Another major point for consideration from this legislation is that any suspect candidates who are identified
by a facial recognition solution are viewed “only” as an investigative lead and should not be viewed as the
sole basis for probable cause in a criminal investigation. The results are to be used by officers or
detectives merely as possible leads in identifying a suspect in a criminal investigation. The officers and
detectives will ensure that their decisions are subject to meaningful human review before proceeding with
the investigation in accordance with C.R.S. § 24-18-303. Use of FRS will follow state law, and the
limitations of C.R.S. § 24-18-307 will be respected.
The act prohibits an agency from using an FRS to engage in ongoing surveillance (like at an airport);
conduct real-time or near real-time identification; or start persistent tracking unless the law enforcement
agency (LEA) obtains a warrant authorizing such use, such use is necessary to develop leads in an
investigation, the LEA has established probable cause for such use, or the LEA obtains a court order
authorizing the use of the service for the sole purpose of locating or identifying a missing person or
identifying a deceased person. Avon PD does not have any internal resources that would allow for real-
time surveillance using FRS, but if we were to request that resource from an outside agency, we would
obtain a search warrant per statue.
Page 3 of 4
Pursuant to C.R.S. § 24-18-306, an agency must maintain records that are sufficient to facilitate public
reporting and auditing of compliance with the agency's facial recognition policies. Accordingly, Avon PD
created an internal database to track when officers submit a photograph to any outside agency for facial
recognition, tracking the requesting officers name, the case or event number for the inquiry , the type of
investigation, the outside FRS agency that we are requesting to conduct a facial recognition search and if
the facial recognition comparison led to any outcomes. This information was incorporated into this
statistical biannual accountability report for the Town Council.
FACIAL RECOGNTITION USE BY AVON PD FROM JUNE 2023 TO JUNE 2026
Since June 2023, Avon PD officers and detectives have used facial recognition in three separate incidents.
Facial recognition requires high clarity/ high-definition photographs for successful comparison. Generally,
many close circuit security camera systems do not offer a high enough level of resolution for comparison.
The breakdown of the incidents where facial recognition requests were completed and the results of those
requests are as follows;
Investigative Case Summaries Involving Advanced Identification Resources
May 22, 2024 – Case #2024-000296 | Death Investigation
Two individuals were identified as the last known persons in contact with a missing individual who was later
found deceased in the Colorado River under suspicious circumstances. The Colorado Bureau of
Investigation (CBI), along with Denver Police Department records, assisted in identifying both individuals
through facial recognition technology. One subject was subsequently extradited from California to Eagle
County on an unrelated firearms violation warrant initiated by the Avon Police Department. The death
investigation ultimately determined the manner of death to be accidental.
September 17, 2024 – Case #2024-000582 | Burglary / Organized Crime
Initial assistance was requested from CBI but later withdrawn after the suspect was independently identified
through fingerprint analysis. The suspect had presented a fraudulent Colombian passport under a fictitious
name during contact and arrest by the Steamboat Springs Police Department. Due to the broader scope of
the investigation, the case was transferred to CBI and the 18th Judicial District Attorney’s Office as part of
an organized crime investigation. This case was linked to a statewide series of residential burglaries
targeting Asian households. Nationwide arrest warrants were issued for three suspects.
December 30, 2025 – Case #2025-000759 | Trespass / Vehicle Theft Spree
A multi-jurisdictional vehicle trespass and case and firearms theft spree occurred in Avon, unincorporated
West Vail, and Silverthorne. Surveillance footage from a Silverthorne gas station captured two of the four
suspects. The FBI utilized facial recognition technology to identify one individual. An arrest warrant was
subsequently issued. This case is an active investigation.
Use of Identification Technology
In all instances, identification through facial recognition or other advanced methods was used strictly as an
investigative lead. When a lead is generated, Officers and Detectives who have completed a system-
agnostic foundation for facial examination conducted a thorough review of the suggested comparison
photos before proceeding with a lead. These leads were corroborated with independent evidence and
additional investigative work to establish probable cause prior to the issuance of search or arrest warrants.
Page 4 of 4
PRIVACY CONCERNS: As discussed, Senate Bill 22-113 was specifically created to ensure that privacy
concerns are met by statewide law enforcement agencies. The Avon Police Department has and will
continue to adhere to the criteria set out by this bill. This system is designed as a crime
prevention/investigative tool, to aid officers/detectives in solving crimes against Avon citizens resident and
guests and to bring justice for victims of crimes.
TRAINING: Avon PD has provided training to its officers educating them on the statutory requirements
regarding the use of facial recognition services, its capabilities and limitations, image comparison
principles, the procedures for using FRS, ensuring meaningful human review and the method of logging the
FRS search on the department official FRS record keeping database. We have provided training to all
officers through Ideal Innovations Incorporated for facial identification training courses (recommended by
General Counsel of one of the FRS vendors) Each officer has received the basic four-hour class giving a
high-level overview of the basic tenets of the Facial Identification discipline and detectives have completed
a more advanced 24-hour training that provided participants with a system-agnostic foundation for facial
examination. Participants had the opportunity to conduct candidate photo comparisons; learn key
definitions, the stability of facial features, and contributions to facial uniqueness. Challenges within the
discipline and agencies/organizations that are influencing the discipline were discussed. Officers who use
the FRS consult with a detective on the images before they use the information as an investigative lead.
FINANCIAL CONSIDERATIONS: There is no cost to FRS use though the Colorado Department of Motor
Vehicles, the Colorado Bureau of Investigation or the Federal Bureau of Investigation. There is a cost for
Avon PD Officers and Detectives to complete the system-agnostic foundation training for Facial
Examination through Ideal Innovations Inc. The four-hour basic course costs $275 and the 24-hour
detective level advanced course costs $840.
The Avon Police Department is a member of CISC, and there is a cost of subscription of $920 per year for
our twenty-three sworn officers (increasing from $25 to $40 per officer per year).
Avon PD subscribes to the Lexis Nexus, Accurint® Virtual Crime Center, “a mission-critical investigative
tool providing law enforcement the ability to link cross-jurisdictional data quickly and efficiently in urgent
situations. This investigative solution combines identity data and nationwide law enforcement data with
your data in one powerful search, building a comprehensive profile of an individual, location and incident to
reveal non-obvious connections. Accurint Virtual Crime Center also provides jail booking records
and photo lineup tools.” CISC agencies utilize Accurint for crime reports information, intelligence, booking
photographs sharing, performing robust analytics, mapping patterns, performing link analysis, and access
to other public records (for law enforcement use only). Last year Accurint was covered by a grant from
Colorado Auto Theft Prevention Authority. However, the Colorado Joint Budget Committee decided to
remove the $8 million CATPA General Fund allocation from the FY2027 state budget. We have a current
budget line of $4,324 (under Lumen licensing- the previous provider) that will cover the new Accurint cost
until end of 2026.
Thank you, Chief Greg Daly
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