HomeMy WebLinkAbout04.21.2026 FINAL TC BOT AGENDA PACKETTC/BOT REGULAR MEETING AGENDA APRIL 21, 2026 PAGE 1
The Town Council of the Town of Westlake also serves as the governing Board of Trustees for
Westlake Academy. This agenda may contain both municipal and Westlake Academy items, which will
be clearly identified. NOTE: To comply with Senate Bill 12, Westlake Academy items will begin no
earlier than 5 p.m. but may start later depending on the progression of posted agenda
items. Town Council/Board of Trustees meetings are available for viewing online via live-stream or on-
demand at https://www.westlake-tx.org/787/Watch-Meetings-Live. In an effort to improve meeting
efficiency, any residents wishing to speak must submit a speaker request form to the Town Secretary
prior to the start of the meeting.
may participate in this meeting by video-conference call. A quorum of the Town Council and the
presiding officer will be present at the physical location of the meeting.
NOTE
Trustees may enter into closed Executive Session for the purpose of seeking confidential legal advice
from the Town Attorney and/or School Attorney on any agenda item listed herein.
A.CALL REGULAR TOWN COUNCIL MEETING TO ORDER (4 P.M.) AND ANNOUNCE A
QUORUM PRESENT
B.INVOCATION AND PLEDGES OF ALLEGIANCE
C.PROCLAMATION, PRESENTATIONS AND RECOGNITIONS
D.ITEMS OF COMMUNITY INTEREST
Mayor and Council Reports on Items of Community Interest pursuant to Texas
Government Code Section 551.0415 the Town Council may report on the following items:
(1) expression of thanks, congratulations, or condolences; (2) information about holiday
schedules; (3) recognition of individuals; (4) reminders about upcoming Town Council
events; (5) information about community events; and (6) announcements involving
MEETING NOTICE
Tuesday, April 21, 2026
LOCATION: COUNCIL CHAMBER
TOWN OF WESTLAKE TOWN HALL
1500 SOLANA BLVD., SUITE 7100
BUILDING 7, WESTLAKE, TX 76262
TOWN OF WESTLAKE TOWN COUNCIL MEETING 4 PM
WESTLAKE ACADEMY BOARD OF TRUSTEES MEETING 5 PM
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TC/BOT REGULAR MEETING AGENDA APRIL 21, 2026 PAGE 2
TOWN COUNCIL AGENDA ITEMS
E. CITIZEN/PUBLIC COMMENTS
This is an opportunity for citizens/public to address the Town Council/Board of Trustees on
any matter, whether or not it is posted on the agenda. Anyone wishing to speak on action
items must submit a speaker request form to the Town Secretary prior to the start of the
meeting. Individual comments are normally limited to three (3) minutes. The presiding
officer may ask the speaker to hold their comment on an agenda item if the item is posted
as a Public Hearing. The Town Council/Board of Trustees cannot by law take action nor
have any discussion or deliberations on any presentation made at this time concerning an
item not listed on the agenda. The Town Council/Board of Trustees will receive the
information, ask staff to review the matter, or an item may be noticed on a future agenda
F.CONSENT AGENDA
All items listed below are considered routine by the Town Council and/or Board of
Trustees and will be enacted with one motion. There will be no separate discussion of
items unless a Council/Board Member or citizen so requests, in which event the item will
for the Town of Westlake as the Voting Member and Alternate for the City of Fort
Worth Water and/or Wastewater System Advisory Committee for October 1, 2025 -
for the Town of Westlake as the Contracting Party Representative and Alternate
Ordinance 1012 of the Town of Westlake, Texas establishing a master fee schedule
by adopting a new fee schedule; providing a penalty; providing a cumulative clause;
providing a severability clause; providing a savings clause; authorizing publication;
G.REGULAR AGENDA ITEMS
provisions in Chapter 10 of the Town of Westlake, Texas Code of Ordinances by
renaming Chapter 10 as “Special Events and Mass Gathering Events”; introducing
regulations for First Amendment activity; clarifying and introducing new definitions for
certain terms; clarifying and amending standards for reviewing and approving special
event permits; introducing new provisions, including definitions for mass gathering
events; providing f
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WESTLAKE ACADEMY BOARD OF TRUSTEES AGENDA ITEMS
H.PARENT/PUBLIC COMMENTS
This is an opportunity for parents/public to address the Board of Trustees on any matter,
whether or not it is posted on the agenda. Anyone wishing to speak on action items must
submit a speaker request form to the Town Secretary prior to the start of the meeting.
Individual comments are normally limited to three (3) minutes. The presiding officer may
ask the speaker to hold their comment on an agenda item if the item is posted as a Public
Hearing. The Board of Trustees cannot by law take action nor have any discussion or
deliberations on any presentation made at this time concerning an item not listed on the
agenda. The Board of Trustees will receive the information, ask staff to review the matter,
I.REGULAR AGENDA ITEMS
of funds not to exceed $157,205.42 for the Westlake Academy Sports Court
Renovation Project in cooperation with the Westlake Academy Foundation and
Awarding the Contract for the Project to 365 Custom Courts.
I.2. Discuss, consider and act regarding WA Resolution 26-09 approving a Field Usage
Agreement with Dallas Surf Soccer Club, LLC and authorizing the Head of School to
J. EXECUTIVE SESSION
The Town Council/Board of Trustees will conduct a closed session pursuant to Section
551.071 (2) of the Texas Government Code, for the purpose of seeking confidential legal
regarding a Westlake Academy Affiliate Group: Westlake Academy Athletic Club
pending or contemplated litigation and/or settlement offers associated with the
appointment, employment, evaluation, reassignment, duties, of a public officer or
K.TAKE ANY ACTION, IF NEEDED, FROM EXECUTIVE SESSION ITEMS
L.FUTURE AGENDA ITEMS
M.STAFF RECAP OF TOWN COUNCIL/BOARD DIRECTIONS RECEIVED
N.ADJOURNMENT
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I certify that the above notice was posted on the bulletin board at Town of Westlake, Town Hall, located at 1500
Solana Blvd., Building 7, Suite 7100, Westlake, TX 76262, and at the Westlake Academy Administration Building
located at 2600 JT Ottinger Road, Westlake, TX 76262 in compliance with the Texas Open Meetings Act,
Dianna Buchanan, CMC Town/Board Secretary
Disabilities Notice: If you plan to attend the meeting and have a disability that requires special
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DATE: AGENDA ITEM NO:
FROM:
SUBJECT:
SUMMARY :
• Grade 5 – Primary Years Programme (PYP) Exhibition
• Grade 10 – Middle Years Programme (MYP) Personal Project
• Grade 12 – Diploma Programme (DP) Theory of Knowledge (TOK) Essay
BACKGROUND AND DISCUSSION:
-based project where students investigate real-world issues and take
-driven project that allows learners to explore a personal passion or interest.
-setting, sustained research, and reflection, culminating in a product and
Town Council/Board of Trustees
AGENDA ITEM REPORT
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DATE: April 21, 2026 AGENDA ITEM NO: D.1.
FROM: Jon Sasser, Director of Communications, Communications
SUBJECT: Items of Community Interest
SUMMARY/BACKGROUND:
Updates on events and news around Westlake and Westlake Academy.
Pursuant to Texas Government Code Section 551.0415 the Town Council (and or designee) may report on the
following items: (1) expression of thanks, congratulations, or condolences; (2) information about holiday schedules;
(3) recognition of individuals; (4) reminders about upcoming Town Council events; (5) information about community
events; and (6) announcements involving imminent threat to public health and safety.
NOTABLE ITEMS AND UPCOMING EVENTS:
Spring Concert #1
Thursday, April 23rd, 2026; 6 pm
1500 Solana Blvd, Westlake
Election Day
Saturday, May 2, 2026
(Westlake Polling Location: Fire Station)
Spring Cleanup
Saturday, May 2, 2026; 9 am-12 pm
1600 Solana Blvd, Westlake
National Day of Prayer
Thursday, May 7, 2026; 12 pm
The Church at Trophy Lakes in Trophy Club
Spring Concert #2
Thursday, May 7, 2026; 6 pm
1500 Solana Blvd, Westlake
Fire Station Open House
Saturday, May 9, 2026; 10 am-2 pm
2000 Dove Road, Westlake
Additional Notes:
•Election Canvass will be on May 12th
•WA Senior Banquet will be on May 20th
•WA Graduation will be on May 23rd
•Arts & Sciences Building Groundbreaking
Town Council/Board of Trustees
AGENDA ITEM REPORT
•Ventanas Groundbreaking
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DATE: April 21, 2026 AGENDA ITEM NO: F.1.
FROM: Dianna Buchanan, Town Secretary, Town Secretary's Office
SUBJECT: Discuss, consider and act to approve the Town Council/Board of Trustees Meeting
Minutes for the March 24, 2026 Regular Meeting.
ATTACHMENTS:
1. 03.24.2026 TC BOT MINUTES DRAFT
SUMMARY :
The Town Council/Board of Trustees Meeting Minutes are attached for the March 24, 2026 Regular
Meeting for review and consideration of approval.
BACKGROUND AND DISCUSSION:
Approval of meeting minutes is a formal process ensuring accuracy, transparency, and compliance
with the Texas Open Meetings Act. Meeting minutes must document a quorum being present,
accurately reflect the meeting's proceedings, and record specific actions taken. Upon approval and
execution, the minutes become the official transcript and permanent record of the meeting. Minutes
of open meetings are considered public records and are available upon approval for inspection as
outlined by the Texas Public Information Act upon request.
FISCAL IMPACT:
N/A
LEGAL REVIEW:
N/A
RECOMMENDATION:
Approve the meeting minutes as presented.
ACTION OPTIONS:
Motion to Approve as Presented Motion to Deny
Motion to Approve with Changes/Conditions Motion to Continue or Table
Town Council/Board of Trustees
AGENDA ITEM REPORT
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TC/BOT REGULAR MEETING MINUTES MARCH 24, 2026 PAGE 1
The Town Council of the Town of Westlake also serves as the governing Board of Trustees for Westlake
Academy. This agenda may contain both municipal and Westlake Academy items, which will be clearly
identified. NOTE:To comply with Senate Bill 12, Westlake Academy items will begin no earlier than 5
p.m. but may start later depending on the progression of posted agenda items.Town Council/Board of
Trustees meetings are available for viewing online via live-stream or on-demand at https://www.westlake-
tx.org/787/Watch-Meetings-Live. In an effort to improve meeting efficiency, any residents wishing to speak
must submit a speaker request form to the Town Secretary prior to the start of the meeting.
Pursuant to Texas Government Code Section 551.127, one or more members of the Town Council may
participate in this meeting by video-conference call. A quorum of the Town Council and the presiding officer
will be present at the physical location of the meeting.
NOTE:As authorized by Section 551.071 of the Texas Government Code, the Town Council/Board of
Trustees may enter into closed Executive Session for the purpose of seeking confidential legal advice from
the Town Attorney and/or School Attorney on any agenda item listed herein.
A. CALL REGULAR TOWN COUNCIL MEETING TO ORDER (4 P.M.) AND ANNOUNCE A
QUORUM PRESENT
Mayor Greaves called the meeting to order at 4 p.m. and announced a quorum present.
COUNCIL PRESENT:
Ma or Kim Greaves Ma or Pro Tem Tamm Reeves
Council Member Michael Yackira Council Member Kevin Smith
Council Member T. J. Duane Council Member Todd Gautier
STAFF PRESENT:
Town Mana er Wade Carroll Head of School Dr. Kell Ritchie
Deput Town Mana er Jason Alexander Athletic Director Sarah Jones
Town Secretar Dianna Buchanan Finance Director Ca ce La Lamas
Town Attorne Alex Crowle School Attorne Janet Bubert
Public Works Director K le Flana an Fire Chief John Ard
Human Resources Director Sand Garza Communications Director Jon Sasser
IT Network Admin. Duston McCread Hi h School Principal Dr. James Owen
Pro ect Mana er Jason Oliver Dir. of Secondar Education Maxwell Ituah
Town Planner Cole Davenport Dir. of Accountabilit Darc McFarlane
Keller Police Chief Bradle Fortune Academ Finance Mana er Marlene Rutled e
Visual Arts Instructor Teddie Davis Economics/DP Coordinator Jennifer Pose -Stockton
Town Council/Board of Trustees
Town of Westlake
Council Chamber, 1500 Solana Blvd
Building 7, Suite 7100 Westlake, TX 76262
Tuesday, March 24, 2026, 4:00 PM
Meeting Minutes - Draft
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B. INVOCATION AND PLEDGES OF ALLEGIANCE
Pastor Clayton Reed, Southlake Baptist Church, provided the invocation. Mayor Greaves,
assisted by Dr. Kelly Ritchie, Head of School, and Westlake Academy students in attendance, led
the Pledges.
At this time, Mayor Greaves directed the meeting to Item E.1. Recognition of Westlake
Academy Students.
C. CITIZEN/PUBLIC COMMENTS
This is an opportunity for citizens/public to address the Town Council/Board of Trustees on
any matter, whether or not it is posted on the agenda. Anyone wishing to speak on action
items must submit a speaker request form to the Town Secretary prior to the start of the
meeting. Individual comments are normally limited to three (3) minutes. The presiding
officer may ask the speaker to hold their comment on an agenda item if the item is posted
as a Public Hearing. The Town Council/Board of Trustees cannot by law take action nor
have any discussion or deliberations on any presentation made at this time concerning an
item not listed on the agenda. The Town Council/Board of Trustees will receive the
information, ask staff to review the matter, or an item may be noticed on a future agenda
for deliberation or action.
There was no one to speak at this time.
D. ITEMS OF COMMUNITY INTEREST
Mayor and Council Reports on Items of Community Interest pursuant to Texas
Government Code Section 551.0415 the Town Council may report on the following items:
(1) expression of thanks, congratulations, or condolences; (2) information about holiday
schedules; (3) recognition of individuals; (4) reminders about upcoming Town Council
events; (5) information about community events; and (6) announcements involving
imminent threat to public health and safet .
D.1. Items of Communit Interest
Communications Director Jon Sasser provided Items of Community Interes including mention
of upcoming Spring Concerts to be held on April 23rd and May 7th; the May 2nd General
Election to include the Westlake Fire Station as a polling location for both early voting and
election day voting; the Spring Cleanup Event also on May 2nd; the National Day of Prayer on
May 7th; and the Fire Station Open House on May 9th.
TOWN COUNCIL AGENDA ITEMS
E. PRESENTATIONS
E.1. Reco nition of Westlake Academ Students
NOTE: This item was held immediately following the Pledges.
Dr. Ritchie recognized the following students for their accomplishments:
Westlake Academy Talent Show Winners: 1st place--Nainika Mummaneni (G4); 2nd place--
Isaac Wang (G3), Jonah Crawford (G3), Eli Wang (G5), & Ethan Evans (G5); 3rd place--
Dexter Shahwan (G7) and Connor Justak (G7).
Zain Hashmani (G8): Model UN Conference First Place - Best Delegate, making him eligible
for the 2026 Model United Nations National Championships.
Maxwell Ituah, Director of Secondar Education, introduced and reco nized Shubh Sharma
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(G7)--Winner, Denton County Area Spelling Bee.
Jennifer Posey-Stockton, DP Coordinator/Economics, introduced and recognized Eshan Patel
(G12)--DECA State Champion, advancing to the International Career Development Conference
in April.
Teddie Davis, Visual Arts Instructor, recognized Sofia Romano (G2)--Her painting was chosen
to advance to the state level in the TAEA Visual Arts Scholastic Event (only 5% of entries are
awarded this recognition).
Sarah Jones, Athletic Director, recognized the Westlake Academy Girls Soccer Team--the
2026 TAIAO State Champions.i
Mayor Greaves then directed the meeting to Item C. Citizen/Public Comments.
E.2. Presentation of Annual Report from the Keller Police Department relative to
Police Services and the Racial Profilin Report for the Town of Westlake.
The Town Council received the Annual Report for Police Services and the Racial Profiling
Report presented by Keller Police Chief Bradley Fortune.
E.3. Update from the Texas Student Housing Authority (TSHA) (Tracy Harrow,
TSHA Executive Director
The Town Council received an update from Texas Student Housing Authority (TSHA)
Executive Director Tracy Harrow on TSHA activities.
F. BOARDS AND COMMISSIONS
F.1. Discuss, consider and act to approve Resolution 26-05 appointing a member to
the Texas Student Housing Authority Board of Directors to fill a current
vacanc thru the term endin June 2026.
Ms. Katherine Kear, candidate for appointment to the Texas Student Housing Authority Board
of Directors, was present. She introduced herself and answered questions from the Town
Council.
Motion by Council Member Michael Yackira and Motion Second by Council Member
Smith to approve Resolution 26-05 appointing Katherine Kear to the Texas Student
Housing Authority Board of Directors for the term through June 2026. Mayor Greaves
called for the vote. Motion approved unanimously.
G. WORK SESSION
G.1. Discussion of Fire Department Pay Plan (Consideration of Action Regular
A enda Item J.3.
Town Manager Wade Carroll, Fire Chief John Ard and Human Resources Director Sandy
Garza provided a presentation to Town Council that included a review of background
information--workforce attrition, turnover rates and the cost to hire and train replacements,
market salary comparisons for Fire Department positions, and a strategy for recruitment and
retention by implementing a Step Plan for compensation. The Step Plan as proposed will
position Fire Department salaries at the 80th percentile of the regional fire service labor market
and will improve recruitment of certified firefighter/paramedics, reduce turnover and long-term
training costs and maintain reliable and safe emergency staffing for the Town. An item for
consideration of action is later in the agenda (Item J.3.).
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G.2. Discussion of Salar Percentiles for Emplo ee Positions
Town Manager Carroll said salaries need to be competitive in the DFW Market. Staff needs to
understand what Council feels the salary percentile should be for the current staff and to recruit
the best candidates. An employee survey will be conducted that includes questions
addressing the workplace culture. This information will be discussed more during the
budgeting process. Council wants staff to think of future growth and staffing needs including
which contracted positions should be brought in-house, what duties should be contracted with
a third party, getting the metrics system in place.
G.3. Discussion of 5-Year Capital Improvements Plan CIP
Town Manager Carroll introduced Jason Oliver, Project Manager, and he provided an overview
of the 5-Year Capital Improvements Plan (CIP), noting that the document was updated from
last year's plan by meeting with all the department heads and reviewing the needs and
timing. The primary change is that an additional utilitarian sub-fire station, which will be
required by law as development occurs on the west side of the Town to achieve a six-minute
response time, has been added to the CIP to begin planning for this future need as growth
occurs. Town Manager Carroll also addressed the costs of the CIP (approximately $58 million)
and introduced Ted Christensen, President, Government Capital Securities Corporation,
financial advisor to the Town of Westlake. Mr. Christensen addressed Town Council regarding
the positive financial position of the Town and the possibilities for financing future CIP needs.
The Town's current bond rating is AAA. Many metrics are considered for issuing debt and the
debt ratio should be no more than 2% to 4%. Westlake is at 1.8% debt and only 0.43% is tax-
supported debt. The Town is in an excellent financial position. Town Manager Carroll said this
will be discussed more as part of the budgeting process.
G.4. Discussion regarding current and future budgeted Town Subsidy for
Westlake Academ
Town Manager Carroll indicated that the Town has experienced smart growth and is expecting
to see quite a bit more revenue in the next three to five years from upcoming projects. The
current Strategic Plan steps down the subsidy year by year to Westlake Academy. Last year
the subsidy was $1.5 million and the plan would drop the subsidy down to $1.25 million this
year and $1 million the year after that. Staff is recommending moving away from that part of
the Strategic Plan by leaving the academy's subsidy at $1.5 million until the end of 2031, as
then the Town will have a lot of the debt paid off and much more revenue available. This
subsidy would be reassessed each year in the event an adjustment is necessary.
G.5. Discussion of Timin for Town of Westlake Audit
Finance Director Cayce Lay Lamas reported that the Town of Westlake Audit will be submitted
to the Town Secretary's Office in compliance with the Local Government Code. The
presentation of the report will be provided by the auditing firm at the April Town Council
meeting for consideration of acceptance by the Town Council.
H. CONSENT AGENDA
All items listed below are considered routine by the Town Council and/or Board of
Trustees and will be enacted with one motion. There will be no separate discussion of
items unless a Council/Board Member or citizen so requests, in which event the item will
be removed from the eneral order of business and considered in its normal sequence.
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Mayor Greaves asked if there were any items to be removed from the Consent Agenda.
There were none.
H.1. Discuss, consider and act to approve the February 17, 2026 Town Council/Board
of Trustees Regular Meeting Minutes and the February 24, 2026 Town
Council/Board of Trustees/Westlake Development Corporation, Inc. Special Joint
Meetin Minutes.
H.2. Discuss, consider and act to approve Resolution 26-03 authorizing the execution
of the Interlocal Agreement by and between the Trinity River Authority of Texas,
the Town of Westlake, and the City of Southlake for the transfer of ownership and
maintenance responsibility of the Sanitary Sewer Trunk Main N-1 Wastewater
Pipeline to the Trinit River Authorit in perpetuit b the Town Mana er.
H.3. Discuss, consider and act regarding Resolution 26-04 to approve a contract
authorizing a professional services agreement with Westwood Professional
Services, Inc. for engineering the design of the Westlake Pump Station Generator
Installation for an amount not to exceed $57,500.
H.4. Discuss, consider and act to approve Resolution 26-06 amending the purchasing
authority spending limits for the Town Manager and Head of School to conform
with changes to Texas Law enacted by Senate Bill 1173; authorizing the Town
Manager and Head of School to execute purchases and contracts for goods and
services up to $99,999.99 without formal competitive procurement; and providing
an effective date.
Motion by Council Member Duane and Motion Second by Mayor Pro Tem Reeves to
approve the Consent Agenda. Mayor Greaves called for the vote. Motion approved
unanimously.
I. PUBLIC HEARING AND CORRESPONDING ACTION ITEM
I.1. Hold a public hearing and discuss, consider and act to adopt Ordinance 1044
approving text amendments related to Sections 102-61 and 1-1 of the Unified
Development Code by establishing and defining the land uses “hotel” and “motel”, by
amending the land use schedule, and by establishing performance standards in a
new Article X that is entitled “Supplemental Land Use Re ulations”.
Town Planner Cole Davenport presented an overview of the proposed text amendments which
will define and establish performance standards for the land uses for "hotel" and "motel". The
Planning and Zoning Commission recommends Council approval of the ordinance. Staff
recommends approval of the ordinance.
Mayor Greaves opened the public hearing. There was no one to speak. Mayor Greaves
closed the public hearing.
Motion by Council Member Yackira and Motion Second by Council Member Smith to
approve Ordinance 1044 as presented. Mayor Greaves called for the vote. Motion
approved unanimously.
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J.1. Discuss, consider and act to Approve a Letter of Commitment to provide for
temporary storm shelter accommodations for students, staff, and visitors associated
with the Westlake Academ Arts & Sciences Buildin Expansion pro ect.
Town Manager Carroll summarized the item is a letter from the Board saying that all
compliance needs will be met to keep the project moving forward.
Motion by Council Member Smith and Motion Second by Council Member Yackira to
approve the Letter of Commitment as presented. Mayor Greaves called for the
vote. Motion approved unanimously.
J.2. Discuss, consider and act regarding Resolution 26-07 approving a construction
contract with Sedalco Inc. for the WA Arts & Sciences Building Project in an amount
not to exceed $6,700,000.
Project Manager Jason Oliver reviewed the bid and selection process, resulting in staff's
recommendation to award the contract to Sedalco and also displayed the latest renderings
from BRW Architects of the building.
Motion by Mayor Pro Tem Reeves and Motion Second by Council Member Yackira to
approve Resolution 26-07 awarding and approving the construction contract with
Sedalco Inc. for the WA Arts & Sciences Building Project in an amount not to exceed
$6,700.000. Mayor Greaves called for the vote. Motion approved unanimously.
J.3. Discuss, consider and act to adopt a Fire Department compensation step plan
designed to position Westlake's firefighter salaries targeting the 80th percentile of the
re ional market.
This item was discussed during the Work Session.
Motion by Council Member Gautier and Motion Second by Council Member Smith to
approve and adopt a Fire Department Compensation Step Plan designed to position
Westlake's firefighter salaries targeting the 80th percentile of the regional
market. Mayor Greaves called for the vote. Motion approved unanimously.
WESTLAKE ACADEMY BOARD OF TRUSTEES AGENDA ITEMS
Mayor Greaves called the Westlake Academy Board of Trustees meeting to order at 6:40
p.m. and announced a quorum present.
K. PARENT/PUBLIC COMMENTS
This is an opportunity for parents/public to address the Board of Trustees on any matter,
whether or not it is posted on the agenda. Anyone wishing to speak on action items must
submit a speaker request form to the Town Secretary prior to the start of the meeting.
Individual comments are normally limited to three (3) minutes. The presiding officer may
ask the speaker to hold their comment on an agenda item if the item is posted as a Public
Hearing. The Board of Trustees cannot by law take action nor have any discussion or
deliberations on any presentation made at this time concerning an item not listed on the
agenda. The Board of Trustees will receive the information, ask staff to review the matter,
or an item ma be noticed on a future a enda for deliberation or action.
There was no one to speak at this time.
J. REGULAR AGENDA ITEMS
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L. CONSENT AGENDA
L.1. Discuss, consider and act regarding WA Resolution 26-07 Ratifying the Certification
of Provision of Instructional Materials Allotment Survey for the 2026-2027 School
Year, in compliance with the Texas Education Code and State Board of Education
Rules.
Motion by Council Member Gautier and Motion Second by Council Member Yackira to
approve the Consent Agenda. Mayor Greaves called for the vote. Motion approved
unanimously.
M. REGULAR AGENDA ITEMS
M.1. (TABLED 2.17.2026, 2.24.2026) Discuss, consider and act regarding WA Resolution
26-03 to approve contracting with Technology Lab to provide Information Technology
services to Westlake Academy and authorizing the Head of School to execute the
a reement for same. Dr. Kell Ritchie, Head of School
Dr. Ritchie, Head of School, provided a summary of the negotiated contract. Representatives
from Technology Lab joined the meeting virtually to participate and answer questions from the
Board.
Motion by Council Member Yackira and Motion Second by Council Member Gautier to
approve WA Resolution 26-03 stipulating that the resolution be updated with the correct
contract cost. President Greaves called for the vote. Motion approved unanimously.
M.2. Discuss, review and acknowledge receipt of the Intruder Detection Audit Report
submitted by the Texas School Safety Center and approve related corrective action
and securit measures at Westlake Academ as needed.
This item was deferred until after Executive Session.
Motion by Council Member Gautier and Motion Second by Council Member Yackira
acknowledging receipt and accepting the Intruder Detection Audit Report submitted by
the Texas School Safety Center as presented. President Greaves called for the
vote. Motion approved unanimously.
N. EXECUTIVE SESSION
The Town Council/Board of Trustees will conduct a closed session pursuant to Section 551.071
(2) of the Texas Government Code, for the purpose of seeking confidential legal advice from the
Town Attorney/Westlake Academy Attorney for the following:
Mayor Greaves announced Executive Session Items N.1, N.2. and N.3. and recessed the
Regular Meeting to Executive Session at 7:03 p.m.
N.1. Section 551.071: Consultation with and legal advice from the Town Attorney regarding
pending litigation - Vertical Bridge v. Town of Westlake.
N.2. Section 551.076: Deliberation regarding Security Devices or Security Audits related to
Summary of Findings of an Intruder Detection Audit for Westlake Academy.
N.3. Section 551.087: Deliberation regarding Economic Development Negotiations - to
deliberate the offer of a financial or other incentive to business prospects:
a. ED 2025-06
b. ED 2026-01
Mayor Greaves reconvened the Regular Session from Executive Session at 7:48 p.m.
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O. TAKE ANY ACTION, IF NEEDED, FROM EXECUTIVE SESSION ITEMS
Mayor Greaves directed the meeting back to Item M.2. which was deferred until after
Executive Session.
P. FUTURE AGENDA ITEMS
Town Manager Carroll summarized that items upcoming future agenda items include working
through tonight’s Work Session items to prepare for the upcoming budget cycle with the first draft
of the budget expected to be provided by late June or early July.
Council Member Gautier asked if plans have been made to prepare a 5-year strategic plan for
Westlake Academy and said it needs to be a Board workday. Mayor Greaves agreed it needs to
be on a future agenda. Town Manager Carroll said at the same time it would be ideal to review
the Town Strategic Plan for updates or needed changes. Staff will coordinate with Dr. Ritchie.
Mayor Greaves requested an update on the WAAC matter.
Mayor Pro Tem Reeves would like to review policies as recently adopted by Trophy Club and
Keller on electric scooters and electric bikes. Town Manager Carroll said staff will acquire and
send those recently adopted policies from the other entities to Town Council for their review. He
also said this discussion could also include the issue with bikes, traffic and safety issues on
Ottinger Road.
There is also a re ional initiative to work with TxDOT to prohibit trucks in the left lane of SH 114.
Q. STAFF RECAP OF TOWN COUNCIL/BOARD DIRECTIONS RECEIVED
Town Manager Carroll expressed thanks for the approval of the Fire Department Step Plan and
the work done by the team and new staff members Cole Davenport, Town Planner, and Jason
Oliver, Project Manager.
R. ADJOURNMENT
Mayor Greaves adjourned the meeting at 7:55 p.m.
Approved b the Town Council/Board of Trustees at the Re ular Meetin held April 21, 2026.
_______________________________________
Kim Greaves, Ma or and Board President
ATTEST:
_______________________________________
Dianna Buchanan, Town/Board Secretary
Page 16 of 296
DATE: April 21, 2026 AGENDA ITEM NO: F.2.
FROM: Kyle Flanagan, Public Works Director, Public Works
SUBJECT: Discuss, consider and act to approve Resolution 26-09 to update the representatives
for the Town of Westlake as the Voting Member and Alternate for the City of Fort
Worth Water and/or Wastewater System Advisory Committee for October 1, 2025 -
September 30, 2026.
ATTACHMENTS:
1. Completed Appointment Form
2. Resolution 26-09
SUMMARY :
The Town of Westlake contracts with the City of Fort Worth for Wholesale Water Services. Under the
terms of the Wholesale Contract for Services, the Town of Westlake is a Voting Member of the
Wholesale Water and Wastewater Customer Advisory Committee. Town Council must take action to
appoint staff representatives from the Town of Westlake to serve as the Voting Member and the
Alternate Member for this committee.
BACKGROUND AND DISCUSSION:
Customarily, the Voting Member is the Town’s Public Works Director. The City of Fort Worth is
requesting the Voting Member be updated annually.
If approved, the attached Resolution 26-09 will appoint the Director of Public Works, Kyle Flanagan,
as the Voting Member from the Town for the committee, and the Public Works Supervisor, Tim
Hackrott, as the Alternate Member. The City of Fort Worth requires the appointment form to be
updated annually.
FISCAL IMPACT:
N/A.
LEGAL REVIEW:
N/A
RECOMMENDATION:
Staff recommends Town Council approve Resolution 26-09 as presented.
Town Council/Board of Trustees
AGENDA ITEM REPORT
Page 17 of 296
ACTION OPTIONS:
Motion to Approve as Presented Motion to Deny
Motion to Approve with Changes/Conditions Motion to Continue or Table
Page 18 of 296
Page 19 of 296
Resolution 26-09
TOWN OF WESTLAKE
RESOLUTION NO. 26-09
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF WESTLAKE, TEXAS,
TO APPROVE THE REPRESENTATIVES FOR THE TOWN OF WESTLAKE AS THE
VOTING MEMBER AND ALTERNATE FOR THE CITY OF FORT WORTH
WATER AND/OR WASTEWATER SYSTEM ADVISORY COMMITTEE FOR
OCTOBER 1, 2025 THRU SEPTEMBER 30, 2026.
WHEREAS, the Town Council of the Town of Westlake recognizes the need to maintain
and protect he public water system and to serve its residents; and,
WHEREAS, the City of Fort Worth provides wholesale water services to the Town of
Westlake; and,
WHEREAS, the Town of Westlake is a voting member of the Wholesale Water and
Wastewater Customer Advisory Committee; and,
WHEREAS, the voting member of each customer city is customarily the Public Works
Director; and,
WHEREAS, the City of Fort Worth requires the appointment to be updated annually;
and,
WHEREAS, approval of this resolution will appoint the Director of Public Works as the
voting member and the Public Works Supervisor as the Alternate Member; and,
WHEREAS, the Town Council finds that the passage of this Resolution is in the best
interest of the citizens of Westlake; and,
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN
OF WESTLAKE, TEXAS:
SECTION 1: That all matters stated in the Recitals hereinabove are found to be true and
correct and are incorporated herein by reference as if copied in their entirety.
SECTION 2: That the Town Council of Westlake, Texas, does hereby appoint Director
of Public Works, Kyle Flanagan, as the voting member of the committee and the Public Works
Supervisor, Tim Hackrott, as the alternate member from the Town of Westlake for the committee.
SECTION 3: If any portion of this Resolution shall, for any reason, be declared invalid
by any court of competent jurisdiction, such invalidity shall not affect the remaining provisions
hereof and the Council hereby determines that it would have adopted this Resolution without the
invalid provision.
Page 20 of 296
Resolution 26-09
SECTION 4: That this Resolution shall become effective from and after its date of
passage.
PASSED AND APPROVED ON THIS 21st DAY OF APRIL 2026.
___________________________________
Kim Greaves, Mayor
ATTEST:
________________________________
Dianna Buchanan, Town Secretary
APPROVED AS TO FORM:
________________________________
Alex Crowley, Town Attorney
Page 21 of 296
DATE: April 21, 2026 AGENDA ITEM NO: F.3.
FROM: Kyle Flanagan, Public Works Director, Public Works
SUBJECT: Discuss, consider and act to approve Resolution 26-12 to update the representatives
for the Town of Westlake as the Contracting Party Representative and Alternate
Representative for the Denton Creek Regional Wastewater System.
ATTACHMENTS:
1. DCRWS Authorized Representatives Emergency Contact Form
2. DCRWS Resolution 26-12
SUMMARY :
The Town contracts with the City of Denton, Texas for Wastewater. Under the terms of the
agreement, the Town of Westlake, Texas (the "Town") is a voting member of the Denton Creek
Regional Wastewater System Advisory Committee. The Town Council must take action to appoint
staff representatives from the Town to serve as the Contracting Party Representative and the
Alternate Representative for this committee. The City of Denton, Texas is requesting the members be
updated regularly.
BACKGROUND AND DISCUSSION:
In accordance with the policies, procedures, and rules of Section 10 of the Advisory Committee of the
Contracting Party Contracts and the Bylaws of the Denton Creek Regional Wastewater System,
approval of the attached Resolution 26-12 will appoint the Director of Public Works, Kyle Flanagan,
as the Contracting Party Representative from the Town for the committee, and Public Works
Supervisor, Tim Hackrott, as the Alternate Representative.
FISCAL IMPACT:
N/A.
LEGAL REVIEW:
N/A.
RECOMMENDATION:
The Department of Public Works recommends Town Council approve Resolution 26-12 as
presented.
ACTION OPTIONS:
Town Council/Board of Trustees
AGENDA ITEM REPORT
Page 22 of 296
Motion to Approve as Presented Motion to Deny
Motion to Approve with Changes/Conditions Motion to Continue or Table
Page 23 of 296
DENTON CREEK REGIONAL WASTEWATER SYSTEM
ADVISORY COMMITTEE
CONTRACTING PARTY:
In accordance with Section 10 ADVISORY COMMITTEE of the Contracting Party Contracts and
the Bylaws of the Denton Creek Regional Wastewater System, the following individual has been
appointed as the Contracting Party Representative and Voting Member and shall serve until
replaced. In addition, an Alternate Contracting Party Representative is also named.
MAYOR/CITY MANAGER
COMPLETED FORM CAN BE RETURNED ELECTRONICALLY TO allenl@trinityra.org
OR MAILED TO:
Lisa Allen
Executive Assistant, Northern Region
Trinity River Authority of Texas
P. O. Box 240
Arlington, TX 76004-0240
If you have questions, please contact our office at 817-493-5100.
CONTRACTING PARTY REPRESENTATIVE ALTERNATE REPRESENTATIVE
CONTACT FOR OPERATIONAL EMERGENCY:
___________________________________
Page 24 of 296
TOWN OF WESTLAKE
RESOLUTION NO. 26-12
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF WESTLAKE, TEXAS,
TO APPROVE RTHE REPRESENTATIVES FOR THE TOWN OF WESTLAKE AS
THE CONTRACTING PARTY REPRESENTATIVE AND ALTERNATE
REPRESENTATIVE FOR THE DENTON CREEK REGIONAL
WASTEWATER SYSTEM.
WHEREAS, the Town Council of the Town of Westlake, Texas (the “Town”) recognizes
the need to maintain and protect the public wastewater system and to serve its residents; and,
WHEREAS, the City of Denton, Texas provides wastewater services to the Town; and,
WHEREAS, the Town is a voting member of the Denton Creek Regional Wastewater
System; and,
WHEREAS, the voting member of each customer city is customarily represented by the
Director of Public Works; and,
WHEREAS, the City of Denton, Texas requires the appointment to be updated when
voting members are replaced; and,
WHEREAS, the approval of this Resolution will appoint the Director of Public Works as
the contracting Party Representative and the Public Works Supervisor as the Alternate
Representative; and,
WHEREAS, the Town Council finds that the passage of this Resolution is in the best
interest of the citizens of Westlake;
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN
OF WESTLAKE, TEXAS:
SECTION 1: That all matters stated in the Recitals hereinabove are found to be true and
correct and are incorporated herein by reference as if copied in their entirety.
Resolution 26-12 Page 1
Page 25 of 296
SECTION 2: That the Town Council of Westlake, Texas, does hereby appoint Director
of Public Works, Kyle Flanagan, as the contracting party representative of the committee and the
Public Works Supervisor, Tim Hackrott, as the alternate representative from the Town of Westlake
for the committee.
SECTION 3: If any portion of this Resolution shall, for any reason, be declared invalid by
any court of competent jurisdiction, such invalidity shall not affect the remaining provisions hereof
and the Council hereby determines that it would have adopted this Resolution without the invalid
provision.
SECTION 4: That this Resolution shall become effective from and after its date of
passage.
PASSED AND APPROVED ON THIS 21st DAY OF APRIL 2026.
Kim Greaves, Mayor
ATTEST:
Dianna Buchanan, Town Secretary
APPROVED AS TO FORM:
Alex Crowley, Town Attorney
____________________________
_______________________________
__________________________________
Resolution 26-12 Page 2
Page 26 of 296
DATE: April 21, 2026 AGENDA ITEM NO: F.4.
FROM: Jason Alexander, Deputy Town Manager, Town Manager's Office
SUBJECT: Discuss, consider and act to adopt Ordinance 1046 approving amendments to
Ordinance 1012 of the Town of Westlake, Texas establishing a master fee schedule by
adopting a new fee schedule; providing a penalty; providing a cumulative clause;
providing a severability clause; providing a savings clause; authorizing publication; and
establishing an effective date.
ATTACHMENTS:
1. Exhibit A - Ordinance 1046 (Master Fee Schedule)
2. Exhibit B - Master Fee Schedule Amendments (Redlines)
3. Exhibit C - Master Fee Schedule Amended (Clean)
SUMMARY :
As proposed, the amendments to the adopted Master Fee Schedule for the Town of Westlake, Texas
(the “Town”), as previously amended, are intended to address the fees that are assessed for building
permits that have been abandoned, that have expired, or that have otherwise lapsed. As presented,
the amendments: (i) introduce a time for real estate developers, investors, builders, and others to
make a request for extending a building permit; (ii) introduce extension fees for building permits
based on the amount of time lapsed; (iii) require that a new application for a building permit be made
for any building permit that automatically expires after 360 consecutive days. Paired with clarifying the
expedited development review process, these proposed amendments will ensure that the fees
assessed for development within the Town are competitive with the surrounding communities as well
as peer communities --- while reinforcing the predictability of the development review and approvals
process and ensuring that all construction is safe, structurally sound, and visually harmonious in
accordance with the Town’s vision for development and growth. The Office of the Town Manager
recommends approval as presented.
BACKGROUND AND DISCUSSION:
The purpose of the adopted Master Fee Schedule is to provide a list of all fees that are assessed by,
and that are owed to the Town. The proposed amendments to the fee schedule --- which builds upon
earlier amendments --- seek to distinguish and to clarify the fees that are specifically assessed for
building permits that have been abandoned, that have expired, or that have lapsed. These
amendments address the uncertainty surrounding reviving and completing stalled projects by
distinguishing and clarifying the fees that will be assessed, introducing the time for making an
extension request, and promoting more development friendly fees and practices that will make the
Town more attractive to investment.
Town Council/Board of Trustees
AGENDA ITEM REPORT
Page 27 of 296
Key amendments to the Adopted Fee Schedule for the Town include the following:
(1) A permit extension must be requested within 10 business days of its expiration to avoid fees;
(2) A permit extension fee of $1,000.00 is required to reactivate any building permit that expired or
was abandoned for 180 consecutive days and a permit extension fee of $2,000.00 is required to
reactivate any building permit that expired or was abandoned for more than 180 days but less than
360 consecutive days;
(3) A permit extension will not be granted for any building permit that has not been reactivated after
360 consecutive days, and a new building permit must be applied for and require a fee of $5,000.00
or 25 percent of the total building permit that would have been assessed, whichever is greater;
(4) Expedited development review requires a minimum review time of two (2) hours; and
(5) Clarifying that preliminary site evaluations (i.e., preliminary plats) are not required prior to
requesting an expedited development review.
The proposed amendments are consistent with the vision and the values of the Town.
FISCAL IMPACT:
N/A.
LEGAL REVIEW:
N/A.
RECOMMENDATION:
The Office of the Town Manager recommends approval of the text amendments as presented.
ACTION OPTIONS:
Motion to Approve as Presented Motion to Deny
Motion to Approve with Changes/Conditions Motion to Continue or Table
Page 28 of 296
PAGE 1
TOWN OF WESTLAKE
ORDINANCE NO. 1046
AN ORDINANCE OF THE TOWN OF WESTLAKE, TEXAS, AMENDING ORDINANCE
1012, AND ADOPTING A NEW FEE SCHEDULE FOR THE TOWN OF WESTLAKE,
TEXAS; PROVIDING A PENALTY CLAUSE; PROVIDING A CUMULATIVE CLAUSE;
PROVIDING A SEVERABILITY CLAUSE; PROVIDING A SAVINGS CLAUSE;
AUTHORIZING PUBLICATION; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the Town of Westlake, Texas (the “Town”) is a general law municipality; and
WHEREAS, the Town Council of the Town (the “Town Council”) finds it necessary for
the public health, safety, and welfare for development to occur in a controlled and orderly manner
in accordance with the Town’s Comprehensive Plan and for the provision of administrative, public
safety, and other municipal services that elevate the quality of life for the residents, the businesses,
and the visitors of the Town; and
WHEREAS, the Town Council of the Town adopted the current fee schedule for the Town
on November 11, 2024; and
WHEREAS, the Town Council of the Town believes that, in the interests of the Town and
its present and future residents, businesses, and visitors, that adopting this Ordinance will advance
the economic development, the physical development, and the health, safety, and welfare of the
Town while preserving its distinct character and shared community values;
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
WESTLAKE, TEXAS:
SECTION 1: That all matters stated in the preamble are found to be true and correct and
are incorporated herein as if copied in their entirety.
SECTION 2: That the Town Council of the Town does hereby adopt this Ordinance, and
the Master Fee Schedule attached hereto as Exhibit “C”.
Page 29 of 296
PAGE 2
SECTION 3: That this Ordinance shall be cumulative of all other Ordinances adopted by
the Town of Westlake and all provisions of other Ordinances as adopted by the Town of Westlake
which are inconsistent with the provisions or terms of this Ordinance are hereby repealed.
SECTION 4: That any person, firm or corporation violating any of the provisions or terms
of this ordinance shall be subject to the same penalty as provided for in the Code of Ordinances of
the Town of Westlake, and upon conviction shall be punishable by a fine not to exceed the sum of
Two Thousand Dollars ($2,000.00) for each offense. Each day that a violation is permitted to exist
shall constitute a separate offense.
SECTION 5: It is hereby declared to be the intention of the Town Council of the Town of
Westlake, that sections, paragraphs, clauses and phrases of this Ordinance are severable, and if any
phrase, clause, sentence, paragraph or section of this Ordinance shall be declared legally invalid
or unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such
legal invalidity or unconstitutionality shall not affect any of the remaining phrases, clauses,
sentences, paragraphs or sections of this Ordinance since the same would have been enacted by
the Town Council of the Town of Westlake without the incorporation in this Ordinance of any such
legally invalid or unconstitutional, phrase, sentence, paragraph or section.
SECTION 6: This ordinance shall take effect immediately from and after its passage as
the law in such case provides.
PASSED AND APPROVED ON THIS 21ST DAY OF APRIL 2026.
_____________________________
Kim Greaves, Mayor
ATTEST:
_______________________________
Dianna Buchanan, Town Secretary
APPROVED AS TO FORM:
_______________________________
Alex Crowley, Town Attorney
Page 30 of 296
FY2026
FEE SCHEDULE
TOWN OF WESTLAKE
Town of Westlake Effective October 1, 2025 www.westlaketx.gov
Page 31 of 296
Table of Contents
Table of Contents
Table of Contents ..........................................................................................................................................................2
1. Building Inspection Services ...................................................................................................................................5
A. Contractor Registration .............................................................................................................................................5
B. Residential Building Permits ......................................................................................................................................6
B-1. New Single Family Residential ..........................................................................................................................6
B-2. Residential Additions and Accessory Structures ...............................................................................................6
B-3. Residential Remodel Fees .................................................................................................................................7
B-4. Residential Remodel Permit Fee .......................................................................................................................7
C. Nonresidential Building Permits ................................................................................................................................8
C-1. Nonresidential Permit Fee ................................................................................................................................8
C-2. Nonresidential Remodel, Repair & Alterations .................................................................................................9
C-3. New Nonresidential Whitebox ..........................................................................................................................9
C-4. Nonresidential Permit Fee ..............................................................................................................................10
C-5. Nonresidential Fire Review / Inspection Fee ..................................................................................................11
D. New Construction Trade Fees .................................................................................................................................12
E. Single Trade Permits ................................................................................................................................................12
F. Residential Foundation Repair ................................................................................................................................13
G. Tree Removal and Mitigation ..................................................................................................................................13
H. Sign Permits .............................................................................................................................................................13
I. Additional Permits ...................................................................................................................................................14
J. Miscellaneous Fees ..................................................................................................................................................15
K. Miscellaneous Inspection Fees ................................................................................................................................15
L. Certificate of Occupancy .........................................................................................................................................16
M. Business License & Annual Inspection Fees .............................................................................................................17
N. Expedited Development Review Fees .....................................................................................................................18
N-1. Intake Fee .......................................................................................................................................................18
N-2. Projects Considered for Expedited Development Review .............................................................................18
N-3. Projects Not Considered for Expedited Development Review .......................................................................19
2. Planning and Zoning ............................................................................................................................................20
A. Subdivisions .............................................................................................................................................................20
B. Change of Zoning and Specific Use Permit Requests ..............................................................................................21
C. Concept Plans, Development Plans & Site Plans .....................................................................................................22
Page 32 of 296
Table of Contents
D. Miscellaneous Planning ...........................................................................................................................................23
3. Public Works & Engineering .................................................................................................................................24
A. Water & Sewer Rates ..............................................................................................................................................24
B. Impact Fees .............................................................................................................................................................24
C. Backflow Services ....................................................................................................................................................24
D. Easements ...............................................................................................................................................................24
E. Solid Waste License .................................................................................................................................................25
F. Construction Plans ...................................................................................................................................................25
G. Construction Inspections .........................................................................................................................................26
H. Streetlights ..............................................................................................................................................................26
I. Right of Way Construction .......................................................................................................................................27
J. Right of Way Management (Small Cell Network Nodes) .........................................................................................27
K. Floodplain Development .........................................................................................................................................28
L. Investigation Fees ....................................................................................................................................................28
M. Miscellaneous Public Works Fees ............................................................................................................................28
4. Facilities and Parks & Recreation .........................................................................................................................29
A. Special Event Applications .......................................................................................................................................29
B. Facility Rental ..........................................................................................................................................................30
C. Westlake IOOF Cemetery ........................................................................................................................................30
5. Fire-EMS Services .................................................................................................................................................31
6. Gas Well & Oil Fees ..............................................................................................................................................34
A. Gas Well Pad Site Permit and Fees ..........................................................................................................................34
B. Gas Well Permits and Fees ......................................................................................................................................34
C. Pipeline Related Permits and Fees ..........................................................................................................................35
7. Administrative Services .......................................................................................................................................36
A. Non-Sufficient Funds & Return Charges ..................................................................................................................36
B. Solicitation & Vendor Permits .................................................................................................................................36
C. Alcohol License and Permit Fees .............................................................................................................................36
D. Photocopy & Digital Media Charges ........................................................................................................................36
8. Refund Policy .......................................................................................................................................................37
9. Example Calculations ...........................................................................................................................................38
A. How to Calculate Single Family Residence Submittal ..............................................................................................38
A-1. 5,200 sq. ft. .....................................................................................................................................................38
Page 33 of 296
Table of Contents
B. How to Calculate a New Nonresidential Submittal .................................................................................................39
B-1. 10,000 sf. ft. | $5,000,000 valuation | 1 acre .................................................................................................39
End of Fee Schedule ....................................................................................................................................................40
Page 34 of 296
Building Inspection Services
1. Building Inspection Services
• The review fee is collected at the time of submittal and is non-refundable unless the fee is collected in error by
the Town of Westlake
• The permit fee is collected at the time of permit issuance for building permits and trade permits
• Additional fees listed are collected at the time of issuance
A. Contractor Registration
• No person shall perform any work or supply any materials without first having registered with the Town of
Westlake
• All registrations are one-year registrations. Contractors registered before this timeline will keep their current
two-year expiration date until renewal occurs.
Contractor Type 1-Year Registrations
General Contractor $125.00
Backflow Tester $125.00
Construction Waste No fee
Electrician No fee
Irrigator $125.00
Mechanical No fee
Plumber No fee
Pool $125.00
Roofing $125.00
Right of Way (ROW) $125.00
Signage $125.00
Subdivision General Contractor $125.00
Subdivision Utility Contractor $125.00
Subdivision Paving Contractor $125.00
Well (Water & Gas) $125.00
Page 35 of 296
Building Inspection Services
B. Residential Building Permits
• The plan review fee is collected at the time of submittal and is non-refundable unless the fee is collected in error
by the Town of Westlake
B-1. New Single Family Residential
Residential Permit Fee $1.8846 /sq. ft.
Residential Plan
Review Fee $0.65961 / sq. ft.
Residential Building Inspection Fee $0.65961 / sq. ft.
Public Works
Inspection Fee $418.80
Residential Fire
Inspection Fee $418.80
Drainage / Grading / Excavation Fee $600.00
Erosion Control Fee $1,500.00
Duct Bank Fee $3,100.00
Mechanical Fees See Table 1.D
Electrical Fees See Table 1.D
Plumbing Fees See Table 1.D
Residential Permit Fee $1.8846 /sq. ft.
Residential Plan
Review Fee $0.65961 / sq. ft.
Residential Building Inspection Fee $0.65961 / sq. ft.
Residential Fire
Inspection Fee $418.80
Mechanical Fees See Table 1.D
Electrical Fees See Table 1.D
Plumbing Fees See Table 1.D
Page 36 of 296
Building Inspection Services
B-3. Residential Remodel Fees
Residential Permit Fee See Table 1.B-4
Residential Plan
Review Fee
$0.65961 / sq. ft.
(maximum $250)
Residential Building Inspection Fee $0.65961 / sq. ft.
(maximum $250)
B-4. Residential Remodel Permit Fee
Square Feet Fee
≤ 200 square feet $300.00
≤ 500 square feet $500.00
≤ 750 square feet $800.00
≤ 1,000 square feet $1,000.00
> 1,000 square feet $1,500.00
per additional sq. ft. over 1,000 $0.01
Page 37 of 296
Building Inspection Services
C. Nonresidential Building Permits
• The plan review fee is collected at the time of submittal and is non-refundable unless the fee is collected in error
by the Town of Westlake.
• The declared valuation shall include the fair market value of the proposed improvements, including the
architectural, structural, electrical, plumbing, mechanical work, paving, parking, drive approach, and the
contractor's profit. The building official may require the applicant to verify the declared value.
• The building official may also use the data provided in the most current building valuation table published by the
International Code Council to determine building valuation for permit fee purposes.
C-1. Nonresidential Permit Fee
• Used to calculate the base permit fee (additional charges apply below)
Nonresidential Permit Fee See Table 1.C-4
Nonresidential Plan Review Fee Nonresidential Permit Fee × 65%
Nonresidential Structural Plan Review Fee Actual Cost Incurred + 10% Administrative Costs
Nonresidential Inspection Fee $0.65961 / sq. ft.
Nonresidential Fire Review / Inspection Fee See Table 1.C-5
Public Works Inspection Fee $400.00
Duct Bank Fee $3,100.00
Erosion Control Fee $1,500.00
Drainage / Grading / Excavation Fee $600.00 + $100.00 /acre
Mechanical Fees See Table 1.D
Electrical Fees See Table 1.D
Plumbing Fees See Table 1.D
Energy Compliance See Table 1.D
Page 38 of 296
Building Inspection Services
C-2. Nonresidential Remodel, Repair & Alterations
• Includes Accessory Structures, Additions and Tenant Finish-Outs
Nonresidential Permit Fee See Table 1.C-4
Nonresidential Plan Review Fee Nonresidential Permit Fee × 65%
Nonresidential Inspection Fee $0.65961 / sq. ft.
Nonresidential Fire Review / Inspection
Fee See Table 1.C-5
Mechanical Fees See Table 1.D
Electrical Fees See Table 1.D
Plumbing Fees See Table 1.D
Energy Compliance See Table 1.D
Nonresidential Permit Fee See Table 1.C-4 with $1,000 maximum
Nonresidential Plan Review Fee Nonresidential Permit Fee × 65% (maximum
$500)
Nonresidential Inspection Fee $0.65961 / sq. ft. (maximum $500)
Page 39 of 296
Building Inspection Services
C-4. Nonresidential Permit Fee
• Used to calculate the base permit fee in Table 1.C-1
Total Valuation Fee
≤ $1,000 $150.00
≤ $5,000 $150.00
per additional $100 over $1,000 $7.00
≤ $25,000 $430.00
per additional $1,000 over $5,000 $31.50
≤ $50,000 $1,060.00
per additional $1,000 over $25,000 $22.68
≤ $100,000 $1,627.00
per additional $1,000 over $50,000 $15.75
≤ $500,000 $2,415.50
per additional $1,000 over $100,000 $13.30
≤ $1,000,000 $7,735.50
per additional $1,000 over $500,000 $11.30
≤ $5,000,000 $13,385.50
per additional $1,000 over $1,000,000 $9.30
> $5,000,000 $50,588.5
per additional $1,000 over $5,000,000 $7.30
Page 40 of 296
Building Inspection Services
C-5. Nonresidential Fire Review / Inspection Fee
• Used to calculate the nonresidential fire review / inspection fee in Table 1.C-1
Square Feet Fee
≤ 10,000 sq. ft. $500.00
≤ 100,000 sq. ft. $500.00
per sq. ft. over 10,000 $0.20
≤ 300,000 sq. ft. $18,500.00
per sq. ft. over 100,000 $0.15
≤ 500,000 sq. ft. $48,500.00
per sq. ft. over 300,000 $0.10
> 500,000 sq. ft. $68,500.00
per sq. ft. over 500,000 $0.05
Page 41 of 296
Building Inspection Services
D. New Construction Trade Fees
• Energy compliance only applies to nonresidential permits
Square Feet Mechanical Electrical Plumbing Energy
≤ 5,000 square feet $300.00 $300.00 $300.00 $300.00
≤ 10,000 square feet $500.00 $500.00 $500.00 $500.00
≤ 25,000 square feet $800.00 $800.00 $800.00 $800.00
≤ 50,000 square feet $1,000.00 $1,000.00 $1,000.00 $1,000.00
≤ 100,000 square feet $1,500.00 $1,500.00 $1,500.00 $1,500.00
> 100,000 square feet $2,000.00 $2,000.00 $2,000.00 $2,000.00
per additional sq. ft. over 100,000 $0.0010 $0.0010 $0.0010 $0.00
E. Single Trade Permits
• Applies to small trade permits not categorized as new construction
• Includes, but not limited to, projects such as water heaters, A/C repair, outdoor lighting, meter releases, etc.…
Permit Type Commercial Fees Residential Fees
Mechanical 1% of valuation with $250 min $250.00
Electrical 1% of valuation with $250 min $250.00
Plumbing 1% of valuation with $250 min $250.00
Roofing / Re-roofing 1% of valuation with $250 min $250.00
Page 42 of 296
Building Inspection Services
F. Residential Foundation Repair
Square Feet Fee
≤ 5,000 square feet $300.00
≤ 10,000 square feet $400.00
> 10,000 square feet $500.00
Tree Mitigation $200.00 /caliper inch
Tree Mitigation in the Knolls at Solana $300.00 /caliper inch
Tree Removal Application (not part of new construction) $125.00
Tree Removal Inspection (not part of new construction) $125.00
Trees Removed without Permit in a Conservation Area $1,000 /caliper inch
H. Sign Permits
• Fees are calculated per the number of signs requested in an application
• Signs installed without prior permit issuance will be assessed twice the permit fee required
• Signs in the ROW require a ROW License agreement and any applicable fees below
Sign Type Fee
Monument Signs / Ground-based signs 1% of valuation with $250 min
Nonresidential Signs - other than ground-based signs 1% of valuation with $250 min
Temporary Real Estate Sign $50.00
Temporary Signage not identified that requires permit $50.00
Temporary Special Event Sign No fee
Wayfinding Signs $100.00
Page 43 of 296
Building Inspection Services
I. Additional Permits
Access Control $200.00
Accessory Structures & Athletic Courts, including, but not
limited to, tennis, pickleball, basketball, etc. See Table 1.B-4
Antenna $400.00
Demolition $250 residential
$550 nonresidential
Drive Approach /
Sidewalk / Curb Cut
$200 without Drainage Improvements
$500 with Drainage Improvements required
Fences / Retaining Walls 1% valuation with $250 min
Floodplain Development See Public Works
Fountain / Water Feature / Fire Feature
(24" or less in depth) $300.00
Drainage / Grading / Excavation Fee $600 residential
$600 + $100 /acre nonresidential
Irrigation / Sprinkler $300.00
Miscellaneous Permits 1% of valuation with $250 min
Moving (any building on any Town street) $450.00 plus all direct and indirect costs incurred by the
Town including police and traffic patrol
Outdoor Display Permit – Permanent See 2.B-Specific Use Permit
Outdoor Display Permit – Temporary See 2.D-Temporary Use Permit
Pool / Spa 1% of valuation with $2,000 min
ROW Construction (excluding franchised utilities) See Public Works
Sales / Leasing Trailer See 2.B-Specific Use Permit
Solar Panels 1% of valuation with $250 min
Temporary Batch Plant See 2.B-Specific Use Permit
Temporary Construction
Off-Site Trailer See 2.B-Specific Use Permit
Temporary Construction
On-Site Trailer $250.00
Temporary Electrical Pole $75.00
Water Well $1,000.00
J. Miscellaneous Fees
Page 44 of 296
Building Inspection Services
Fee Type Fee
Work Without a Permit $500.00 or double the original permit required
Expired Permit Extension
A permit extension must be requested in writing within
10 business days of its expiration to avoid fees. A permit
extension fee of 100% of the original total building permit
cost is required to reactivate any expired or abandoned
permit where an extension was not requested and/or
approved, except for: (i) duct bank fees and drainage,
grading, and excavation fees and (ii) building permits as
provided for below. A permit extension fee of $1,000.00
is required to reactivate any building permit that expired
or was abandoned for 180 consecutive days. A permit
extension fee of $2,000.00 is required to reactivate any
building permit that expired or was abandoned for more
than 180 consecutive days but less than 360 consecutive
days. No extension shall be granted for any building
permit that has not been reactivated after 360
consecutive days; and a new building permit must be
applied for and shall require a fee of $5,000.00 or 25% of
the total building permit fee that would be assessed,
whichever is greater. For cancelled building permits, a
permit extension will not be granted if modifications are
made to the building or structure.
Re-stamp Fee $60.00
Violation of Permit Conditions, Restriction Limits, Times,
and Location $250.00
Property Maintenance Fee $250.00
Landscape / Architectural Review Fee $1,000.00
Outdoor Lighting Compliance Review Fee $1,000.00
Legal Nonconforming Use Review $1,000.00
K. Miscellaneous Inspection Fees
• For any required inspection (plumbing rough, framing, etc.) a reinspection fee will be assessed after the third
failed inspection and every failure thereafter
• No inspections will be performed until all reinspection fees are paid
Fee Type Fee
Page 45 of 296
Building Inspection Services
Building Inspection Fee $0.65961 / sq. ft.
After Hours Inspections $150 per hour, two-hour minimum
Reinspection Fee $200 after third inspection
Work Covered Prior to Required Inspection $350.00
Additional Inspections not Identified $300.00
Structural Integrity Professional Engineer Inspection Actual Cost Incurred + 10% Administrative Costs
L. Certificate of Occupancy
• Certificates of Occupancy are only issued to nonresidential uses
• Temporary Certificates of Occupancy are renewed and assessed every 15-30 days or per the requirements of the
Town
• Certificates of Occupancy include, but are not limited to, New Tenants, Change of Name or Use or Owners
• If a Certificate of Occupancy is lost, a Duplicate Certificate of Occupancy charge may be assessed
• An inspection fee is charged where an inspection may be required before issuance of a Certificate of Occupancy
by the Town
Fee Type Fee
Certificate of Occupancy $250.00
Initial Temporary Certificate of Occupancy (TCO) $125.00
First 30-day Extension of TCO $500.00
Each TCO Extension Thereafter (not to exceed 15 days) $1,000.00
Duplicate Certificate of Occupancy $125.00
Certificate of Occupancy Inspection $125.00
Business Missing Certificate of Occupancy Per International Building Code
Page 46 of 296
Building Inspection Services
M. Business License & Annual Inspection Fees
• For businesses that require a business license with the Town per Town Ordinances
• A reinstatement fee is assessed if a license has expired due to non-renewal revoked due to non-compliance
Residential Occupancies Above Two Dwelling Units (per IBC)
Initial License Application Fee $150.00
Annual Business License Renewal $110.00
Per Room/Unit Inspected $25 per room/unit up to $2,500
License Reinstatement $300.00
License Reinspection $80.00
Nonresidential Occupancies (per IBC)
Initial License Application Fee $150.00
Annual Business License Renewal $150.00
< 10,000 square feet inspected $150.00
≤ 50,000 square feet inspected $300.00 + $.01/sf up to maximum of $1,000
> 50,000 square feet inspected $500.00 + $.01/sf up to maximum of $2,000
License Reinstatement $300.00
License Reinspection $100.00
Page 47 of 296
Building Inspection Services
N. Expedited Development Review Fees
• All standard project, permit, and plan review fees apply in addition to the below intake fees, and a $1,000.00 per
hour plan review fee with a minimum review time of two hours. Expedited development review fees shall not
exceed $5,000.00 for all projects.
N-1. Intake Fee
• An intake fee is charged at the time of request for an expedited review to ensure that all required items have been
submitted correctly so an expeditious review can occur accurately and sufficiently.
• The intake fee assessed by the acreage of the site for civil construction projects and the building square footage
for permit or site plan projects.
• Failure by the applicant to submit the complete and correct documents and information may result in an
expedited review application being delayed or rejected.
Square Footage Acreage Fee
< 10,000 square feet < 10 acres $500.00
< 25,000 square feet < 25 acres $750.00
< 50,00 square feet < 50 acres $1,000.00
> 50,000 square feet > 50 acres $1,250.00
N-2. Projects Considered for Expedited Development Review
• Civil construction and site plans of nonresidential projects with an approved development plan and preliminary
site evaluation;
• Civil construction and site plans of residential projects containing 30 or more lots (or dwelling units) with an
approved development plan and preliminary site evaluation;
• Civil construction and site plans of mixed-use projects with an approved development plan and preliminary site
evaluation;
• All nonresidential projects including new construction, additions, or accessory structures for both permitting and
site planning purposes;
Page 48 of 296
Building Inspection Services
N-3. Projects Not Considered for Expedited Development Review
Projects that do not qualify for expedited review include, but are not limited to the following:
• Development applications requiring public hearings, change of zoning requests, development plan reviews, plat
approvals, variance requests, specific use permits requests, etc.
• Projects that are not properly zoned for intended use
• Projects that do not have an approved development plan
• Projects that are not platted or can validate a legal build site
• Exterior building renovations or modifications
• Interior remodels, finish-outs, or renovations
Page 49 of 296
Planning and Zoning
2. Planning and Zoning
• Application fees are non-refundable unless the Town Manager or designee determines that a payment was
collected in error
• Application fees are due at the time of submittal for all applications
• After a resubmission requires a 2nd Formal DRC review a resubmission fee shall be charged where applicable in
this chapter
A. Subdivisions
Preliminary Site Evaluation Total
All subdivisions $5,000.00 + $100.00 /acre
Final Subdivision Plat
All subdivisions $5,000.00 + $100.00 /acre
Replat
Non-residential $2,000.00 + $100.00 /acre
Residential $2,000.00 + $100.00 /lot
Amended Plat
Non-residential $1,000.00 + $100.00 /acre
Residential $1,000.00 + $100.00 /lot
Minor Plat
All subdivisions $1,000.00 + $100.00 /lot (up to 4 lots maximum)
Plat Vacation
All subdivisions $4,000.00 + $100.00 /acre
Plat Resubmission Fees
Preliminary Site Evaluation 5% of original fee charged
All other Plats 10% of original fee charged
Plat Filing Fee
In-person filing $500.00
E-File Actual cost incurred + 10% administrative costs
Page 50 of 296
Planning and Zoning
B. Change of Zoning and Specific Use Permit Requests
Zoning Change Total Amendment
< 1 acre $1,000.00 $510.00
< 2 acres $2,000.00 $1,020.00
< 5 acres $5,000.00 $2,550.00
< 10 acres $7,875.00 $4,016.25
< 25 acres $10,500.00 $5,355.00
< 50 acres $21,000.00 $10,710.00
≤ 100 acres $42,000.00 $21,420.00
> 100 acres $44,000.00 $22,440.00
+ per acre over 100 acres $105.00 $53.55
Specific Use Permit Total Amendment
< 1 acre $500.00 $255.00
< 2 acres $1,000.00 $510.00
< 5 acres $1,500.00 $765.00
≤ 10 acres $2,000.00 $1,020.00
> 10 acres $2,500.00 $1,275.00
Page 51 of 296
Planning and Zoning
C. Concept Plans, Development Plans & Site Plans
Concept Plan Total Amendment
< 10 acres $6,000.00 $3,060.00
< 25 acres $15,000.00 $7,650.00
< 50 acres $24,000.00 $12,240.00
≤ 100 acres $30,000.00 $15,300.00
> 100 acres $31,500.00 $16,065.00
+ per acre over 100 acres $105.00 $53.55
Development Plan Total Amendment
< 10 acres $6,000.00 $3,060.00
< 25 acres $15,000.00 $7,650.00
< 50 acres $24,000.00 $12,240.00
≤ 100 acres $30,000.00 $15,300.00
> 100 acres $31,500.00 $16,065.00
+ per acre over 100 acres $105.00 $53.55
Site Plan Total Amendment
< 1 acre $5,000.00 $2,550.00
< 2 acres $6,100.00 $3,111.00
< 5 acres $7,500.00 $3,825.00
≤ 10 acres $10,000.00 $5,100.00
> 10 acres $10,500.00 $5,355.00
+ per acre over 10 acres $105.00 $53.55
Residential Site Plan Total Amended
$770 / lot or unit $310 / lot or unit
Plan Resubmission Fees Plan Fee
Concept Plans 10% of original fee charged
Development Plans 10% of original fee charged
Site Plans 10% of original fee charged
Page 52 of 296
Planning and Zoning
D. Miscellaneous Planning
Fee Type Fee
Address Change $100.00
Architectural Review Fee See 1.C-Site Plan
Amendment to Code of Ordinances $1,000.00
Amendment to Comprehensive Plan See 1.C-Concept Plan Amendment
Amendment to Planned Development Standards $1,000.00
Any request not specifically listed that requires legislative
approval $500.00
Appeal of Administrative Decision $110 + $5 for each property owner listed
on the public hearing notice
Comprehensive Sign Package See 1.C-Site Plan
Consultants for inspections or plan review utilized
for specific specialized projects Cost Incurred + 10% Admin Costs
Document / Instrument Filing Fee $500.00 (In-person Filing)
Cost incurred +10% Admin Costs (E-Filing)
Development Agreement Processing $2,000.00
Special District Creation
(overlay, PID, MUD, TIF, TRZ, etc.)
Per Development Agreement / Economic Development
Agreement
Landscaping Plan Review See 1.C-Site Plan
Outdoor Lighting Plan Review See 1.C-Site Plan
Park Land Dedication Per Development Agreement
Public Art Per Development Agreement
Street Name Change $1,000.00 + cost of new street signage
Subdivision Name Change See 1.A-Amended Plat
Temporary Use Permit $500.00
Traffic Impact Analysis Review Cost Incurred + 10% Admin Costs
Variance Request (Board of Adjustment) $2,500.00
Variance Request (Planned Development Standards) $1,000.00
Zoning Verification Letter $50.00
Page 53 of 296
Public Works & Engineering
3. Public Works & Engineering
A. Water & Sewer Rates
• Water & Sewer Rates are approved by the Town Council through a separate Ordinance when changes are made.
Rates for Water and Sewer can be found at the following link: https://www.westlake-tx.org/323/Utility-
Applications-Documents-Rates
B. Impact Fees
• Impact fees for water, wastewater, and roadway improvements are approved by the Town Council through a
separate ordinance when changes are made. Rates can be found in Ordinance 1028 at this link:
https://library.municode.com/tx/westlake/codes/code_of_ordinances
C. Backflow Services
• Backflow testers must register annually at https://www.sctrackingsolutions.com/system/login.asp
Fee Type Fee
Backflow Tester Registration $125.00
Assembly Registration $25.00
Customer Service Inspection $125.00
Customer Service Reinspection $125.00
D. Easements
Easement Type Fee
Easement / ROW Abandonment $1,000 + $1 /linear foot
Easement / ROW Encroachment $1,000 + $1 /linear foot
Page 54 of 296
Public Works & Engineering
E. Solid Waste License
Fee Type Fee Description
F. Construction Plans
• Construction Plans include, but not limited to, engineered plans such as grading, drainage, water, sewer, and
right-of-way improvements.
• The construction plan application fee is assessed when there has been no development plan or zoning
requested approved on the site. This fee is due at time of submittal of a construction plan application.
Application fees are non-refundable unless the Town Manager or designee determines that a payment was
collected in error.
• Plan review fees and model analysis fees are due at the pre-construction meeting and before a notice to
proceed by the Town.
• Additional analyses may apply where the Town Engineer must conduct a model analysis of town utilities and
where a TxDOT Permit is required to be reviewed.
• Inspection fees for construction are found in Table 3.F of this section.
Application Fee
2.C-Development Plan
Plan Review Fee
Additional Analyses Fee
G. Construction Inspections
Page 55 of 296
Public Works & Engineering
• The inspection fee will be based on actual cost incurred during inspections plus a ten percent administrative
costs. Inspections include, but not limited to, public and private improvements such as streets and roads,
drainage, parking lots, fire water systems, walls, fences, site grading, water features, parks, open space
corridors, required landscaping, irrigation, sidewalks, trails, etc., for subdivisions improvements. The
construction inspection fee is in addition to any other fees listed herein.
• Construction inspection fees are due before final acceptance of public improvements
• Construction inspection overtime is a two-hour minimum for weekdays and four-hour minimum for weekends
and holidays. Inspections must be requested by noon the Wednesday before. Construction inspection overtime
fees are collected before acceptance of public infrastructure.
Construction Inspections Fee
Construction Inspection Fee
Actual Cost Incurred +
10% Administrative Costs or per Development
Agreement
Additional Inspection Fees Fee
Construction Inspection Overtime $150 per hour, two-hour minimum
Reinspection Fee $200 after third inspection
Work Covered Prior to Required Inspection $350.00
Additional Inspections not Identified $300.00
Public Works Inspection Fee $400.00
H. Streetlights
Fee Type Fee Description
Installation and Maintenance of Street Lights
The developer must pay for all costs associated with
installing streetlights and maintain & operate the
streetlights in public ROW or per Development Agreement
Licensing of Street Lights $20.00 per month per pole for at least 2 years or per
Development Agreement
Page 56 of 296
Public Works & Engineering
I. Right of Way Construction
• The application and plan review fee are due at time of submittal
• The permit fees are due at the time of permit issuance
• Where a TxDOT Permit is required additional review fees may apply
Fee Type Fee
ROW Application & Plan Review $500.00
ROW Permit Fee $500.00 + $1 /linear feet of construction
TxDOT Permit Review $500.00
• Where a permit is not required under Chapter 79 of the Code of Ordinances, they provider is required to notify
the Town a minimum of 24 hours in advance of beginning work.
• If the provider’s worker requires excavation or closing of sidewalks or vehicular lanes within the public ROW,
then the provider must also obtain a ROW construction permit
Network Node Application Total
First Application (up to five locations) $500.00
Subsequent Application (excess of five locations) $250.00
Support Pole Application Total
Network Node Support Pole $1,000.00 each
Annual Registration Total
Annual Node Registration $250.00 per node site
Annual Pole Registration $250.00 per node site
Right of Way Use $28 per node site per month
Page 57 of 296
K. Floodplain Development
• The application and plan review fee are due at time of submittal
• The permit fees are due at the time of permit issuance in addition to additional fees listed below where their
review is required
Fee Type Fee
Application / Plan Review Fee $500.00
Floodplain Permit Fee $1,000.00
Flood Study Analysis $3,000.00
CLOMR $2,700.00
LOMR (Following CLOMR) $1,000.00
LOMR (Without CLOMR) $2,700.00
Erosion Hazard Zone $500.00
Drainage / Grading / Excavation Fee See Table 3.L
Fee Type Fee
Work Without a Permit $500.00 or double the original
fee required
Violation of Permit Conditions,
Restriction Limits, and Times and
Location on ROW Permit
$250.00
Failure to Correct Deficiency $500.00
Fee Type Fee
Residential Grading $600.00
Nonresidential Grading $600 plus $100 /acre
Erosion Control Inspection $1,500.00
Duct Bank Connection $3,100.00
Drive Approach / Sidewalk / Curb Cut $200 without drainage improvements / $500 with drainage
improvements required
Page 58 of 296
Facilities and Parks & Recreation
4. Facilities and Parks & Recreation
A. Special Event Applications
• A coordination meeting may be required with Town of Westlake Staff before submittal of an application; and
• Proof of nonprofit status via a 501(c)(3) must be supplied at time of application; and
• Nonprofit status does not exempt additional fees or personnel standby fees; and
• Where an application is not submitted at least 30 days prior to the event start date, additional fees may apply.
Application Fees Fee
Special Event Application $250.00
Special Event Application, Non-profits No fee
Special Event, Temporary Signage No fee
Additional Fees Fee
Tent Permit $100.00
Fireworks $150.00
Coordination Meeting $100.00
Personnel Standby Fee
Fire-EMS Personnel Standby $75/hr per person
Police Officer Standby Per City of Keller PD
Administrative Staff Standby $75/hr per person
Special Event Penalty Fees Fee
Application submitted under thirty (30) days before event
start date $500.00 (regardless of charitable status)
Application submitted under five (5) days before event
start date $1,000.00 (regardless of charitable status)
Special Event held without permit Per Special Event Ordinance
Page 59 of 296
Facilities and Parks & Recreation
B. Facility Rental
• For additional facility rental policies and regulations please see Resolution 19-19
Facility Deposit Rental
(3-hr min.)
Per hour
(up to 6 hrs.) Extended Use
WA Cafeteria
One day $500.00 $350.00 $100.00 $15.00
Extended commitment $2,000.00 $350.00 $100.00 $15.00
WA Performance Hall
One day $500.00 $475.00 $150.00 $15.00
Extended commitment $2,000.00 $475.00 $150.00 $15.00
WA Gym
One day $500.00 $350.00 $100.00 $15.00
WA Multipurpose Hall
One day $500.00 $475.00 $150.00 $15.00
WA Sport Fields
One day $500.00 $150.00 $50.00 $15.00
Town Council Chambers/
Courtroom
One day $1,000.00 $300.00 $100.00 -
Fire Department
Administration Training
Room and Mall
One day $1,000.00 - $100.00 -
• For additional cemetery policies and regulations, please see Resolution 24-07
Fee Type Total
Adult Burial Space $4,000.00
Infant Burial Space $2,500.00
Interment Fee $500.00
Urn Interment Fee $400.00
Service Fee $350.00
Page 60 of 296
Fire-EMS Services
5. Fire-EMS Services
• 1If required, additional cost for personnel may be charged. Additional cost for expendable equipment and
necessary apparatus may be incurred.
• 2Two (2) hour minimum. If required, addition cost for personnel may be charged. Additional cost for expendable
equipment and necessary apparatus may be incurred.
• 3Cost is per hour per personnel utilized. Additional cost for expendable equipment and necessary apparatus may
be incurred.
• 4Cost based on third party or contracted services provider fees. Based on agreement with the Town, fees may be
paid directly to the third party or contracted services provider.
Ambulance and EMS Total
ALS I $1,750.00
ALS II $1,750.00
BLS $1,750.00
ALS Disposable N/A
BLS Disposable N/A
Oxygen N/A
SCT $1,750.00
TNT $200.00
Ground mileage $24.00
EMS – Services and Expendables4
Asbestos removal Total
$100.00
Battery Systems Total
$250.00
Burn Permit Total
Non-resident $50.00
Resident No Charge
Candles and Open Flame in Assembly Areas Total
$50.00
Carnivals and Fairs Total
$50.001
Combustible Storage Total
High-Piled $50.00
Compressed Gas Total
$100.00
Cryogens Total
Page 61 of 296
Fire-EMS Services
$250.00
Dry Cleaning Operations Total
Flammable / Combustible Liquids $75.00
Non-Flammable Liquids $50.00
Explosives or Blasting Agents Total
Use of $150.001
Fireworks - Certified Events Only Total
$150.001
Fueling Dispensing Station Total
Motor Vehicle $50.00
Fumigation or Thermal Insecticidal Fogging Total
$250.00
Hazardous Materials Total
Storage, Dispense, Use of $50.00
Mitigation3,4
Hot works Operations Total
$50.00
Inspections Total
After Hours Fire Inspection $75.002
Re-inspection for fire alarm systems $75.001
Re-inspection for new construction $75.001
Re-inspection for sprinkler systems $75.001
Liquid Petroleum Gas Total
LPG 25-199 WGC $100.00
LPG 200-1,999 WGC $75.00
LPG 2,000 < WGC $25.00
LPG fueled vehicles or equipment
in assembly buildings $50.00
Malls – Covered Total
$75.001
Personnel Stand-By Total
Fire Watch $75.003
Special Event $75.003
Pesticides Total
Page 62 of 296
Fire-EMS Services
Highly Toxic, Storage, Use of $50.00
Plan Review Total
Fire Alarm System Review4
Fire Sprinkler System Review4
Nonresidential Fire Plan Review / Inspection Fee See Table C-2
Residential Fire Plan Review $400.00
Private Agency License Inspection / Certification Total
$50.00
Pyrotechnic Material Total
$500.001
Radioactive Materials Total
$500.00
Storage Tanks Total
Aboveground Storage Tanks (AGST) $150.00
Underground Storage Tanks (UST) $150.00
AGST & UST - Changing Contents $100.00
AGST and UST Removal or
Temporary Out of Service $50.00
Trench Burning – Clearing Land or Rubbish Total
$150.00
Water System Analysis / Test for Fire Suppression
Systems Total
$25.00
Page 63 of 296
Gas Well & Oil Fees
6. Gas Well & Oil Fees
A. Gas Well Pad Site Permit and Fees
Gas Well Pad Site Permit Application Fee
(one-time initial, per pad site fee) $30,000.00
Approved Gas Well Pad Site Permit Annual Review &
Renewal Fee $5,000.00
Fire Fighter Training & Equipment Fee
(one-time initial, per approved pad site fee) $10,000.00
Setback Reduction Request/Property Owner Title
Verification Fee $5,000.00 or actual cost, whichever is greater
Gas Well Permit Application Fee (one-time initial, per
well fee) $10,000.00
Gas Well Permit Amendment Application
& Review Fee $2,500.00
Gas Well Certificate of Completion
& Completion Inspection Fee $1,500.00
Tank Battery Completion &
Annual Permit/Inspection Fee $1,000.00
Annual Approved Gas Well Permit Review,
Inspection, & Permit Renewal Fee $1,500.00
Initial/Annual Insurance & Surety Review Fee
(per approved gas well permit) $1,000.00
Annual Fire Fighter Training & Equipment Fee
(per approved gas well permit) $2,000.00
Annual Safety/Hazardous Materials Plans
& Reports Compliance Review Fee $1,000.00
Well Re-working Permit Fee $5,000.00
Gas Well Permit Transference Processing Fee $5,000.00
Gas Well Permit Extension Processing Fee $5,000.00
Well Abandonment Permit Application
& Inspection Fee $2,500.00
Road Maintenance Agreement Review
& Inspection Fee $5,000.00
Page 64 of 296
Gas Well & Oil Fees
C. Pipeline Related Permits and Fees
• All permits, fees, and/or licenses in this section are for initial installation of a new pipeline. Any extensions of
this pipeline will be considered a new pipeline and subject to all applicable permits
New Pipeline Construction Permit &
Inspection Fee $5,000.00
New Pipeline Certificate of Completion
& Inspection Fee $1,500.00
New Pipeline
ROW/Street/Road/Easement
Crossing License (per crossing)
$2,000.00
Initial/Annual Insurance & Surety Review
Fee
(per approved pipeline permit)
$1,000.00
Annual Safety Report Compliance Review
Fee
(per approved pipeline permit)
$1,000.00
Annual Pipeline Permit & License
Renewal Fee
(per new pipeline permit)
$2,000.00
Inactive Pipeline Permit Application
& Inspection Fee $2,500.00
Idled Pipeline Permit Application &
Inspection Fee $2,500.00
Idled Pipeline Permit Reactivation
Inspection Fee $2,500.00
Seismic Testing Permit Fee $500.00
Technical Advisor Fees Actual costs plus 10%
administrative fee
Page 65 of 296
Administrative Services
7. Administrative Services
A. Non-Sufficient Funds & Return Charges
• The maximum charge permitted under Texas law will be imposed by the Town for the collection of checks
returned by the banks for the lack of funds when such checks are used in payment to the Town for deposits or
obligations legally owned by the issuer of the said returned checks. The Town Manager or their designee will
add the returned check charge to the other obligations owned to the Town by the issuer of the returned checks.
The same charge shall be applied to electronic funds transactions in which lack of funds prevents payment from
being made. The Town Manager or their designee may waive such charge if the Town was negligent in the
cashing of the check or if special circumstances deem the waives as appropriate; however, in all cases of a
waiver complete records must be made of the reason for the waiver.
All forms of payment $35.00 or max per State Law
B. Solicitation & Vendor Permits
Solicitor License $50.00
plus per agent $20.00
C. Alcohol License and Permit Fees
License / Permit Fee Per State Local Maximums
D. Photocopy & Digital Media Charges
Media Type Fee
Standard size 8.5" x 14" $0.10 per page per side
Non-standard size $0.50 per page per side
Specialty Paper Actual Cost
Diskette $1.00 each
Rewritable CD (CD-RW) $1.00 each
Non-rewritable CD (CD-R) $1.00 each
Digital Video Disc (DVD) $3.00 each
Magnetic Tape Actual Cost
Data Cartridge Actual Cost
Tape Cartridge Actual Cost
JAZ Drive Actual Cost
Other electronic media Actual Cost
VHS video cassette $2.50 each
Audio cassette $1.00 each
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Refund Policy
• No refund shall be granted if the purchaser has paid the minimum fee established for the specific type of permit;
• No refund shall be granted if any work governed by the permit has been performed;
• No refund shall be granted if an inspection has been performed, scheduled, or requested on the permit;
• Plan review fees are non-refundable unless the Building Official determines that a payment was collected in
error;
• Application fees are non-refundable unless the Town Manager or designee determines that a payment was
collected in error;
• Refund claims must be submitted in writing with a copy of the permit receipt.
Page 67 of 296
Example Calculations
9. Example Calculations
A. How to Calculate Single Family Residence Submittal
Information required:
➢ Total square footage under roof
➢ See Table 1.D under Building Inspection Services for MEP ranges
Examples:
A-1. 5,200 sq. ft.
Fee Type Fee Calculation Fee Total
Residential Permit Fee $1.8846 x 5,200 sq. ft. $9,799.92
Residential Plan Review Fee $0.65961 x 5,200 sq. ft. $3,429.97
Residential Building Inspection Fee $0.65961 x 5,200 sq. ft. $3,429.97
Public Works Inspection Fee $418.80 $418.80
Residential Fire Inspection Fee $418.80 $418.80
Drainage / Grading / Excavation Fee $600.00 $600.00
Erosion Control Fee $1,500.00 $1,500.00
Duct Bank Fee $3,100.00 $3,100.00
Mechanical Fees See Table 1.D $500
Electrical Fees See Table 1.D $500
Plumbing Fees See Table 1.D $500
$24,197.46
Page 68 of 296
Example Calculations
B. How to Calculate a New Nonresidential Submittal
Information required:
➢ Total square footage under roof
➢ Total construction valuation
➢ Total site acreage
➢ See Table 1.C-1 under Building Inspection Services for base permit fee
➢ See Table 1.C-2 under Building Inspection Services for fire department plan review and inspection
➢ See Table 1.D under Building Inspection Services for MEP ranges
B-1. 10,000 sf. ft. | $5,000,000 valuation | 1 acre
Fee Type Fee Calculation Fee Total
Nonresidential Permit Fee See Table 1.C-1 $50,585.50
Nonresidential Plan Review Fee Nonresidential Permit Fee × 65% $32,880.58
Nonresidential Inspection Fee $0.65961 x 10,000 sq. ft. $6,596.10
Nonresidential Fire Review / Inspection Fee See Table 1.C-2 $500.00
Public Works Inspection Fee $418.80 $418.80
Duct Bank Fee $3,100.00 $3,100.00
Erosion Control Fee $1,500.00 $1,500.00
Drainage / Grading / Excavation Fee $600.00 + ($100.00 x 1 acres) $700.00
Mechanical Fees See Table 1.D $500.00
Electrical Fees See Table 1.D $500.00
Plumbing Fees See Table 1.D $500.00
Energy Compliance See Table 1.D $500.00
$98,280.98
Page 69 of 296
End of Fee Schedule
End of Fee Schedule
Page 70 of 296
FY2026
AMENDED FEE SCHEDULE
TOWN OF WESTLAKE
Town of Westlake Effective April 21, 2026 www.westlaketx.gov
Page 71 of 296
Table of Contents
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Table of Contents
Table of Contents .......................................................................................................................................................2
1. Building Inspection Services ................................................................................................................................5
Contractor Registration ............................................................................................................................................. 5
Residential Building Permits ...................................................................................................................................... 6
B-1. New Single Family Residential ........................................................................................................................... 6
B-2. Residential Additions and Accessory Structures ............................................................................................... 6
B-3. Residential Remodel Fees ................................................................................................................................. 7
B-4. Residential Remodel Permit Fee ....................................................................................................................... 7
Nonresidential Building Permits ................................................................................................................................ 8
C-1. Nonresidential Permit Fee ................................................................................................................................ 8
C-2. Nonresidential Remodel, Repair & Alterations ................................................................................................. 9
C-3. New Nonresidential Whitebox .......................................................................................................................... 9
C-4. Nonresidential Permit Fee .............................................................................................................................. 10
C-5. Nonresidential Fire Review / Inspection Fee .................................................................................................. 11
New Construction Trade Fees .................................................................................................................................. 12
Single Trade Permits ................................................................................................................................................ 12
Residential Foundation Repair ................................................................................................................................. 13
Tree Removal and Mitigation .................................................................................................................................. 13
Sign Permits ............................................................................................................................................................. 13
Additional Permits ................................................................................................................................................... 14
Miscellaneous Fees .................................................................................................................................................. 15
Miscellaneous Inspection Fees ................................................................................................................................ 15
Certificate of Occupancy .......................................................................................................................................... 16
Business License & Annual Inspection Fees ............................................................................................................. 17
Expedited Development Review Fees ...................................................................................................................... 18
N-1. Intake Fee ........................................................................................................................................................ 18
N-2. Projects Considered for Expedited Development Review ............................................................................. 18
N-3. Projects Not Considered for Expedited Development Review ....................................................................... 19
2. Planning and Zoning ......................................................................................................................................... 20
Subdivisions ............................................................................................................................................................. 20
Change of Zoning and Specific Use Permit Requests ............................................................................................... 21
Concept Plans, Development Plans & Site Plans ..................................................................................................... 22
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Table of Contents
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Miscellaneous Planning ........................................................................................................................................... 23
3. Public Works & Engineering .............................................................................................................................. 24
Water & Sewer Rates ............................................................................................................................................... 24
Impact Fees .............................................................................................................................................................. 24
Backflow Services ..................................................................................................................................................... 24
Easements ................................................................................................................................................................ 24
Solid Waste License .................................................................................................................................................. 25
Construction Plans ................................................................................................................................................... 25
Construction Inspections ......................................................................................................................................... 26
Streetlights ............................................................................................................................................................... 26
Right of Way Construction ....................................................................................................................................... 27
Right of Way Management (Small Cell Network Nodes) ......................................................................................... 27
Floodplain Development .......................................................................................................................................... 28
Investigation Fees .................................................................................................................................................... 28
Miscellaneous Public Works Fees ............................................................................................................................ 28
4. Facilities and Parks & Recreation ....................................................................................................................... 29
Special Event Applications ....................................................................................................................................... 29
Facility Rental ........................................................................................................................................................... 30
Westlake IOOF Cemetery ......................................................................................................................................... 30
5. Fire-EMS Services ............................................................................................................................................. 31
6. Gas Well & Oil Fees ........................................................................................................................................... 34
Gas Well Pad Site Permit and Fees .......................................................................................................................... 34
Gas Well Permits and Fees ....................................................................................................................................... 34
Pipeline Related Permits and Fees ........................................................................................................................... 35
7. Administrative Services .................................................................................................................................... 36
Non-Sufficient Funds & Return Charges .................................................................................................................. 36
Solicitation & Vendor Permits .................................................................................................................................. 36
Alcohol License and Permit Fees ............................................................................................................................. 36
Photocopy & Digital Media Charges ........................................................................................................................ 36
8. Refund Policy ................................................................................................................................................... 37
9. Example Calculations ........................................................................................................................................ 38
How to Calculate Single Family Residence Submittal .............................................................................................. 38
A-1. 5,200 sq. ft. ...................................................................................................................................................... 38
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Table of Contents
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How to Calculate a New Nonresidential Submittal.................................................................................................. 39
B-1. 10,000 sf. ft. | $5,000,000 valuation | 1 acre ................................................................................................. 39
End of Fee Schedule ................................................................................................................................................. 40
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Building Inspection Services
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1. Building Inspection Services
• The review fee is collected at the time of submittal and is non-refundable unless the fee is collected in error by
the Town of Westlake
• The permit fee is collected at the time of permit issuance for building permits and trade permits
• Additional fees listed are collected at the time of issuance
Contractor Registration
• No person shall perform any work or supply any materials without first having registered with the Town of
Westlake
• All registrations are one-year registrations. Contractors registered before this timeline will keep their current
two-year expiration date until renewal occurs.
Contractor Type 1-Year Registrations
General Contractor $125.00
Backflow Tester $125.00
Construction Waste No fee
Electrician No fee
Irrigator $125.00
Mechanical No fee
Plumber No fee
Pool $125.00
Roofing $125.00
Right of Way (ROW) $125.00
Signage $125.00
Subdivision General Contractor $125.00
Subdivision Utility Contractor $125.00
Subdivision Paving Contractor $125.00
Well (Water & Gas) $125.00
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Building Inspection Services
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Residential Building Permits
• The plan review fee is collected at the time of submittal and is non-refundable unless the fee is collected in error
by the Town of Westlake
B-1. New Single Family Residential
Residential Permit Fee $1.8846 /sq. ft.
$0.65961 / sq. ft.
Residential Building Inspection Fee $0.65961 / sq. ft.
$418.80
$418.80
Drainage / Grading / Excavation Fee $600.00
Erosion Control Fee $1,500.00
Duct Bank Fee $3,100.00
Mechanical Fees See Table 1.D
Electrical Fees See Table 1.D
Plumbing Fees See Table 1.D
B-2. Residential Additions and Accessory Structures
Residential Permit Fee $1.8846 /sq. ft.
$0.65961 / sq. ft.
Residential Building Inspection Fee $0.65961 / sq. ft.
$418.80
Mechanical Fees See Table 1.D
Electrical Fees See Table 1.D
Plumbing Fees See Table 1.D
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Building Inspection Services
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B-3. Residential Remodel Fees
Residential Permit Fee See Table 1.B-4
Residential Building Inspection Fee
B-4. Residential Remodel Permit Fee
Square Feet Fee
≤ 200 square feet $300.00
≤ 500 square feet $500.00
≤ 750 square feet $800.00
≤ 1,000 square feet $1,000.00
> 1,000 square feet $1,500.00
per additional sq. ft. over 1,000 $0.01
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Building Inspection Services
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Nonresidential Building Permits
• The plan review fee is collected at the time of submittal and is non-refundable unless the fee is collected in error
by the Town of Westlake.
• The declared valuation shall include the fair market value of the proposed improvements, including the
architectural, structural, electrical, plumbing, mechanical work, paving, parking, drive approach, and the
contractor's profit. The building official may require the applicant to verify the declared value.
• The building official may also use the data provided in the most current building valuation table published by the
International Code Council to determine building valuation for permit fee purposes.
C-1. Nonresidential Permit Fee
• Used to calculate the base permit fee (additional charges apply below)
Table 1.C-4
Table 1.C-5
Table 1.D
Table 1.D
Table 1.D
Table 1.D
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Building Inspection Services
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C-2. Nonresidential Remodel, Repair & Alterations
• Includes Accessory Structures, Additions and Tenant Finish-Outs
Nonresidential Permit Fee See Table 1.C-4
Nonresidential Plan Review Fee Nonresidential Permit Fee × 65%
Nonresidential Inspection Fee $0.65961 / sq. ft.
Fee See Table 1.C-5
Mechanical Fees See Table 1.D
Electrical Fees See Table 1.D
Plumbing Fees See Table 1.D
Energy Compliance See Table 1.D
C-3. New Nonresidential Whitebox
Nonresidential Permit Fee See Table 1.C-4 with $1,000 maximum
Nonresidential Plan Review Fee Nonresidential Permit Fee × 65% (maximum
$500)
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Building Inspection Services
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C-4. Nonresidential Permit Fee
• Used to calculate the base permit fee in Table 1.C-1
Total Valuation Fee
≤ $1,000 $150.00
≤ $5,000 $150.00
per additional $100 over $1,000 $7.00
≤ $25,000 $430.00
per additional $1,000 over $5,000 $31.50
≤ $50,000 $1,060.00
per additional $1,000 over $25,000 $22.68
≤ $100,000 $1,627.00
per additional $1,000 over $50,000 $15.75
≤ $500,000 $2,415.50
per additional $1,000 over $100,000 $13.30
≤ $1,000,000 $7,735.50
per additional $1,000 over $500,000 $11.30
≤ $5,000,000 $13,385.50
per additional $1,000 over $1,000,000 $9.30
> $5,000,000 $50,588.5
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Building Inspection Services
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C-5. Nonresidential Fire Review / Inspection Fee
• Used to calculate the nonresidential fire review / inspection fee in Table 1.C-1
Square Feet Fee
≤ 10,000 sq. ft. $500.00
≤ 100,000 sq. ft. $500.00
per sq. ft. over 10,000 $0.20
≤ 300,000 sq. ft. $18,500.00
per sq. ft. over 100,000 $0.15
≤ 500,000 sq. ft. $48,500.00
per sq. ft. over 300,000 $0.10
> 500,000 sq. ft. $68,500.00
per sq. ft. over 500,000 $0.05
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Building Inspection Services
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New Construction Trade Fees
• Energy compliance only applies to nonresidential permits
Square Feet Mechanical Electrical Plumbing Energy
≤ 5,000 square feet $300.00 $300.00 $300.00 $300.00
≤ 10,000 square feet $500.00 $500.00 $500.00 $500.00
≤ 25,000 square feet $800.00 $800.00 $800.00 $800.00
≤ 50,000 square feet $1,000.00 $1,000.00 $1,000.00 $1,000.00
≤ 100,000 square feet $1,500.00 $1,500.00 $1,500.00 $1,500.00
> 100,000 square feet $2,000.00 $2,000.00 $2,000.00 $2,000.00
per additional sq. ft. over 100,000 $0.0010 $0.0010 $0.0010 $0.00
Single Trade Permits
• Applies to small trade permits not categorized as new construction
• Includes, but not limited to, projects such as water heaters, A/C repair, outdoor lighting, meter releases, etc.…
Permit Type Commercial Fees Residential Fees
Mechanical 1% of valuation with $250 min $250.00
Electrical 1% of valuation with $250 min $250.00
Plumbing 1% of valuation with $250 min $250.00
Roofing / Re-roofing 1% of valuation with $250 min $250.00
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Residential Foundation Repair
Square Feet Fee
≤ 5,000 square feet $300.00
≤ 10,000 square feet $400.00
> 10,000 square feet $500.00
Tree Removal and Mitigation
Tree Mitigation $200.00 /caliper inch
Tree Mitigation in the Knolls at Solana $300.00 /caliper inch
Tree Removal Application (not part of new construction) $125.00
Tree Removal Inspection (not part of new construction) $125.00
Trees Removed without Permit in a Conservation Area $1,000 /caliper inch
Sign Permits
• Fees are calculated per the number of signs requested in an application
• Signs installed without prior permit issuance will be assessed twice the permit fee required
• Signs in the ROW require a ROW License agreement and any applicable fees below
Sign Type Fee
Monument Signs / Ground-based signs 1% of valuation with $250 min
Nonresidential Signs - other than ground-based signs 1% of valuation with $250 min
Temporary Real Estate Sign $50.00
Temporary Signage not identified that requires permit $50.00
Temporary Special Event Sign No fee
Wayfinding Signs $100.00
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Building Inspection Services
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Additional Permits
Access Control $200.00
See Table 1.B-4
Antenna $400.00
Demolition
Fences / Retaining Walls 1% valuation with $250 min
Floodplain Development See Public Works
$300.00
Drainage / Grading / Excavation Fee
Irrigation / Sprinkler $300.00
Miscellaneous Permits 1% of valuation with $250 min
Moving (any building on any Town street)
Outdoor Display Permit – Permanent See 2.B-Specific Use Permit
Outdoor Display Permit – Temporary See 2.D-Temporary Use Permit
Pool / Spa 1% of valuation with $2,000 min
ROW Construction (excluding franchised utilities) See Public Works
Sales / Leasing Trailer See 2.B-Specific Use Permit
Solar Panels 1% of valuation with $250 min
Temporary Batch Plant See 2.B-Specific Use Permit
See 2.B-Specific Use Permit
$250.00
Temporary Electrical Pole $75.00
Water Well $1,000.00
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Miscellaneous Fees
Fee Type Fee
Work Without a Permit $500.00 or double the original permit required
Expired Permit Extension
10 business days of its expiration to avoid fees. A permit
extension is required to reactivate any expired or
abandoned permit where an extension was not
requested and/or approved, except for: (i) duct bank fees
and drainage, grading, and excavation fees and (ii)
building permits as provided for below. A permit
extension fee of $1,000.00 is required to reactivate any
building permit that expired or was abandoned for 180
consecutive days. A permit extension fee of $2,000.00 is
required to reactivate any building permit that expired or
was abandoned for more than 180 consecutive days but
less than 360 consecutive days. No extension shall be
granted for any building permit that has not been
reactivated after 360 consecutive days; and a new
building permit must be applied for and shall require a
fee of $5,000.00 or 25% of the total building permit fee
that would be assessed, whichever is greater. For
cancelled building permits, a permit extension will not be
granted if modifications are made to the building or
Re-stamp Fee $60.00
$250.00
Property Maintenance Fee $250.00
Landscape / Architectural Review Fee $1,000.00
Outdoor Lighting Compliance Review Fee $1,000.00
Legal Nonconforming Use Review $1,000.00
Miscellaneous Inspection Fees
• For any required inspection (plumbing rough, framing, etc.) a reinspection fee will be assessed after the third
failed inspection and every failure thereafter
• No inspections will be performed until all reinspection fees are paid
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Building Inspection Services
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Fee Type Fee
Building Inspection Fee $0.65961 / sq. ft.
After Hours Inspections $150 per hour, two-hour minimum
Reinspection Fee $200 after third inspection
Work Covered Prior to Required Inspection $350.00
Additional Inspections not Identified $300.00
Structural Integrity Professional Engineer Inspection Actual Cost Incurred + 10% Administrative Costs
Certificate of Occupancy
• Certificates of Occupancy are only issued to nonresidential uses
• Temporary Certificates of Occupancy are renewed and assessed every 15-30 days or per the requirements of the
Town
• Certificates of Occupancy include, but are not limited to, New Tenants, Change of Name or Use or Owners
• If a Certificate of Occupancy is lost, a Duplicate Certificate of Occupancy charge may be assessed
• An inspection fee is charged where an inspection may be required before issuance of a Certificate of Occupancy
by the Town
Fee Type Fee
Certificate of Occupancy $250.00
Initial Temporary Certificate of Occupancy (TCO) $125.00
First 30-day Extension of TCO $500.00
Each TCO Extension Thereafter (not to exceed 15 days) $1,000.00
Duplicate Certificate of Occupancy $125.00
Certificate of Occupancy Inspection $125.00
Business Missing Certificate of Occupancy Per International Building Code
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Business License & Annual Inspection Fees
• For businesses that require a business license with the Town per Town Ordinances
• A reinstatement fee is assessed if a license has expired due to non-renewal revoked due to non-compliance
Residential Occupancies Above Two Dwelling Units (per IBC)
Initial License Application Fee $150.00
Annual Business License Renewal $110.00
Per Room/Unit Inspected $25 per room/unit up to $2,500
License Reinstatement $300.00
License Reinspection $80.00
Nonresidential Occupancies (per IBC)
Initial License Application Fee $150.00
Annual Business License Renewal $150.00
< 10,000 square feet inspected $150.00
≤ 50,000 square feet inspected $300.00 + $.01/sf up to maximum of $1,000
> 50,000 square feet inspected $500.00 + $.01/sf up to maximum of $2,000
License Reinstatement $300.00
License Reinspection $100.00
Page 87 of 296
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Expedited Development Review Fees
• All standard project, permit, and plan review fees apply in addition to the below intake fees, and a $1,000.00 per
hour plan review fee with a minimum review time of two hours. Expedited development review fees shall not
exceed $5,000.00 for all projects.
N-1. Intake Fee
• An intake fee is charged at the time of request for an expedited review to ensure that all required items have been
submitted correctly so an expeditious review can occur accurately and sufficiently.
• The intake fee assessed by the acreage of the site for civil construction projects and the building square footage
for permit or site plan projects.
• Failure by the applicant to submit the complete and correct documents and information may result in an
expedited review application being delayed or rejected.
Square Footage Acreage Fee
N-2. Projects Considered for Expedited Development Review
• Civil construction and site plans of nonresidential projects with an approved development plan and preliminary
site evaluation;
• Civil construction and site plans of residential projects containing 30 or more lots (or dwelling units) with an
approved development plan;
• Civil construction and site plans of mixed-use projects with an approved development plan;
• All nonresidential projects including new construction, additions, or accessory structures for both permitting and
site planning purposes;
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N-3. Projects Not Considered for Expedited Development Review
Projects that do not qualify for expedited review include, but are not limited to the following:
• Development applications requiring public hearings, change of zoning requests, development plan reviews, plat
approvals, variance requests, specific use permits requests, etc.
• Projects that are not properly zoned for intended use
• Projects that do not have an approved development plan
• Projects that are not platted or can validate a legal build site
• Exterior building renovations or modifications
• Interior remodels, finish-outs, or renovations
Page 89 of 296
Planning and Zoning
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2. Planning and Zoning
• Application fees are non-refundable unless the Town Manager or designee determines that a payment was
collected in error
• Application fees are due at the time of submittal for all applications
• After a resubmission requires a 2nd Formal DRC review a resubmission fee shall be charged where applicable in
this chapter
Subdivisions
Preliminary Site Evaluation Total
All subdivisions $5,000.00 + $100.00 /acre
Final Subdivision Plat
All subdivisions $5,000.00 + $100.00 /acre
Replat
Non-residential $2,000.00 + $100.00 /acre
Residential $2,000.00 + $100.00 /lot
Amended Plat
Non-residential $1,000.00 + $100.00 /acre
Residential $1,000.00 + $100.00 /lot
Minor Plat
All subdivisions $1,000.00 + $100.00 /lot (up to 4 lots maximum)
Plat Vacation
All subdivisions $4,000.00 + $100.00 /acre
Plat Resubmission Fees
Preliminary Site Evaluation 5% of original fee charged
All other Plats 10% of original fee charged
Plat Filing Fee
In-person filing $500.00
E-File Actual cost incurred + 10% administrative costs
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Planning and Zoning
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Change of Zoning and Specific Use Permit Requests
Zoning Change Total Amendment
< 1 acre $1,000.00 $510.00
< 2 acres $2,000.00 $1,020.00
< 5 acres $5,000.00 $2,550.00
< 10 acres $7,875.00 $4,016.25
< 25 acres $10,500.00 $5,355.00
< 50 acres $21,000.00 $10,710.00
≤ 100 acres $42,000.00 $21,420.00
> 100 acres $44,000.00 $22,440.00
+ per acre over 100 acres $105.00 $53.55
Specific Use Permit Total Amendment
< 1 acre $500.00 $255.00
< 2 acres $1,000.00 $510.00
< 5 acres $1,500.00 $765.00
≤ 10 acres $2,000.00 $1,020.00
> 10 acres $2,500.00 $1,275.00
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Planning and Zoning
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Concept Plans, Development Plans & Site Plans
Concept Plan Total Amendment
< 10 acres $6,000.00 $3,060.00
< 25 acres $15,000.00 $7,650.00
< 50 acres $24,000.00 $12,240.00
≤ 100 acres $30,000.00 $15,300.00
> 100 acres $31,500.00 $16,065.00
+ per acre over 100 acres $105.00 $53.55
Development Plan Total Amendment
< 10 acres $6,000.00 $3,060.00
< 25 acres $15,000.00 $7,650.00
< 50 acres $24,000.00 $12,240.00
≤ 100 acres $30,000.00 $15,300.00
> 100 acres $31,500.00 $16,065.00
+ per acre over 100 acres $105.00 $53.55
Site Plan Total Amendment
< 1 acre $5,000.00 $2,550.00
< 2 acres $6,100.00 $3,111.00
< 5 acres $7,500.00 $3,825.00
≤ 10 acres $10,000.00 $5,100.00
> 10 acres $10,500.00 $5,355.00
+ per acre over 10 acres $105.00 $53.55
Residential Site Plan Total Amended
$770 / lot or unit $310 / lot or unit
Plan Resubmission Fees Plan Fee
Concept Plans 10% of original fee charged
Development Plans 10% of original fee charged
Site Plans 10% of original fee charged
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Planning and Zoning
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Miscellaneous Planning
Fee Type Fee
Address Change $100.00
Architectural Review Fee See 1.C-Site Plan
Amendment to Code of Ordinances $1,000.00
Amendment to Comprehensive Plan See 1.C-Concept Plan Amendment
Amendment to Planned Development Standards $1,000.00
$500.00
Appeal of Administrative Decision
Comprehensive Sign Package See 1.C-Site Plan
Cost Incurred + 10% Admin Costs
Document / Instrument Filing Fee
Development Agreement Processing $2,000.00
Development Agreement / Economic Development
Agreement
Landscaping Plan Review See 1.C-Site Plan
Outdoor Lighting Plan Review See 1.C-Site Plan
Park Land Dedication Per Development Agreement
Public Art Per Development Agreement
Street Name Change $1,000.00 + cost of new street signage
Subdivision Name Change See 1.A-Amended Plat
Temporary Use Permit $500.00
Traffic Impact Analysis Review Cost Incurred + 10% Admin Costs
Variance Request (Board of Adjustment) $2,500.00
Variance Request (Planned Development Standards) $1,000.00
Zoning Verification Letter $50.00
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Public Works & Engineering
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3. Public Works & Engineering
Water & Sewer Rates
• Water & Sewer Rates are approved by the Town Council through a separate Ordinance when changes are made.
Rates for Water and Sewer can be found at the following link: https://www.westlake-tx.org/323/Utility-
Applications-Documents-Rates
Impact Fees
• Impact fees for water, wastewater, and roadway improvements are approved by the Town Council through a
separate ordinance when changes are made. Rates can be found in Ordinance 1028 at this link:
https://library.municode.com/tx/westlake/codes/code_of_ordinances
Backflow Services
• Backflow testers must register annually at https://www.sctrackingsolutions.com/system/login.asp
Fee Type Fee
Backflow Tester Registration $125.00
Assembly Registration $25.00
Customer Service Inspection $125.00
Customer Service Reinspection $125.00
Easements
Easement Type Fee
Easement / ROW Abandonment $1,000 + $1 /linear foot
Easement / ROW Encroachment $1,000 + $1 /linear foot
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Public Works & Engineering
25 of 40
Solid Waste License
Fee Type Fee Description
Waste Hauling License No Fee
Waste Hauling Monthly Fee $100
Construction Plans
• Construction Plans include, but not limited to, engineered plans such as grading, drainage, water, sewer, and
right-of-way improvements.
• The construction plan application fee is assessed when there has been no development plan or zoning
requested approved on the site. This fee is due at time of submittal of a construction plan application.
Application fees are non-refundable unless the Town Manager or designee determines that a payment was
collected in error.
• Plan review fees and model analysis fees are due at the pre-construction meeting and before a notice to
proceed by the Town.
• Additional analyses may apply where the Town Engineer must conduct a model analysis of town utilities and
where a TxDOT Permit is required to be reviewed.
• Inspection fees for construction are found in Table 3.F of this section.
Application Fee
Construction Plans Application See 2.C-Development Plan
Plan Review Fee
First Plan Review $1,000 + $150 /sheet
Additional Review (more than 3) $750 + $100 /sheet
Additional Analyses Fee
Water Model Analysis $1,000
Wastewater Model Analysis $1,000
TxDOT Permit Review $500.00
Page 95 of 296
Public Works & Engineering
26 of 40
Construction Inspections
• The inspection fee will be based on actual cost incurred during inspections plus a ten percent administrative
costs. Inspections include, but not limited to, public and private improvements such as streets and roads,
drainage, parking lots, fire water systems, walls, fences, site grading, water features, parks, open space
corridors, required landscaping, irrigation, sidewalks, trails, etc., for subdivisions improvements. The
construction inspection fee is in addition to any other fees listed herein.
• Construction inspection fees are due before final acceptance of public improvements
• Construction inspection overtime is a two-hour minimum for weekdays and four-hour minimum for weekends
and holidays. Inspections must be requested by noon the Wednesday before. Construction inspection overtime
fees are collected before acceptance of public infrastructure.
Construction Inspections Fee
Construction Inspection Fee 10% Administrative Costs or per Development
Additional Inspection Fees Fee
Construction Inspection Overtime $150 per hour, two-hour minimum
Reinspection Fee $200 after third inspection
Work Covered Prior to Required Inspection $350.00
Additional Inspections not Identified $300.00
Public Works Inspection Fee $400.00
Streetlights
Fee Type Fee Description
Installation and Maintenance of Street Lights installing streetlights and maintain & operate the
Development Agreement
Licensing of Street Lights Development Agreement
Page 96 of 296
Public Works & Engineering
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Right of Way Construction
• The application and plan review fee are due at time of submittal
• The permit fees are due at the time of permit issuance
• Where a TxDOT Permit is required additional review fees may apply
Fee Type Fee
ROW Application & Plan Review $500.00
ROW Permit Fee $500.00 + $1 /linear feet of construction
TxDOT Permit Review $500.00
Right of Way Management (Small Cell Network Nodes)
• Where a permit is not required under Chapter 79 of the Code of Ordinances, they provider is required to notify
the Town a minimum of 24 hours in advance of beginning work.
• If the provider’s worker requires excavation or closing of sidewalks or vehicular lanes within the public ROW,
then the provider must also obtain a ROW construction permit
Network Node Application Total
First Application (up to five locations) $500.00
Subsequent Application (excess of five locations) $250.00
Support Pole Application Total
Network Node Support Pole $1,000.00 each
Annual Registration Total
Annual Node Registration $250.00 per node site
Annual Pole Registration $250.00 per node site
Right of Way Use $28 per node site per month
Page 97 of 296
28 of 40
Floodplain Development
• The application and plan review fee are due at time of submittal
• The permit fees are due at the time of permit issuance in addition to additional fees listed below where their
review is required
Fee Type Fee
Application / Plan Review Fee $500.00
Floodplain Permit Fee $1,000.00
Flood Study Analysis $3,000.00
CLOMR $2,700.00
LOMR (Following CLOMR) $1,000.00
LOMR (Without CLOMR) $2,700.00
Erosion Hazard Zone $500.00
Drainage / Grading / Excavation Fee See Table 3.L
Investigation Fees
Fee Type Fee
Work Without a Permit
Restriction Limits, and Times and $250.00
Failure to Correct Deficiency $500.00
Miscellaneous Public Works Fees
Fee Type Fee
Residential Grading $600.00
Nonresidential Grading $600 plus $100 /acre
Erosion Control Inspection $1,500.00
Duct Bank Connection $3,100.00
Drive Approach / Sidewalk / Curb Cut
Page 98 of 296
Facilities and Parks & Recreation
29 of 40
4. Facilities and Parks & Recreation
Special Event Applications
• A coordination meeting may be required with Town of Westlake Staff before submittal of an application; and
• Proof of nonprofit status via a 501(c)(3) must be supplied at time of application; and
• Nonprofit status does not exempt additional fees or personnel standby fees; and
• Where an application is not submitted at least 30 days prior to the event start date, additional fees may apply.
Application Fees Fee
Special Event Application $250.00
Special Event Application, Non-profits No fee
Special Event, Temporary Signage No fee
Additional Fees Fee
Tent Permit $100.00
Fireworks $150.00
Coordination Meeting $100.00
Personnel Standby Fee
Fire-EMS Personnel Standby $75/hr per person
Police Officer Standby Per City of Keller PD
Administrative Staff Standby $75/hr per person
Special Event Penalty Fees Fee
Application submitted under thirty (30) days before event
start date $500.00 (regardless of charitable status)
$1,000.00 (regardless of charitable status)
Special Event held without permit Per Special Event Ordinance
Page 99 of 296
Facilities and Parks & Recreation
30 of 40
Facility Rental
• For additional facility rental policies and regulations please see Resolution 19-19
Facility Deposit Extended Use
WA Cafeteria
One day $500.00 $350.00 $100.00 $15.00
Extended commitment $2,000.00 $350.00 $100.00 $15.00
WA Performance Hall
One day $500.00 $475.00 $150.00 $15.00
Extended commitment $2,000.00 $475.00 $150.00 $15.00
WA Gym
One day $500.00 $350.00 $100.00 $15.00
WA Multipurpose Hall
One day $500.00 $475.00 $150.00 $15.00
WA Sport Fields
One day $500.00 $150.00 $50.00 $15.00
Town Council Chambers/
Courtroom
One day $1,000.00 $300.00 $100.00 -
Fire Department
Administration Training
One day $1,000.00 - $100.00 -
Westlake IOOF Cemetery
• For additional cemetery policies and regulations, please see Resolution 24-07
Fee Type Total
Adult Burial Space $4,000.00
Infant Burial Space $2,500.00
Interment Fee $500.00
Urn Interment Fee $400.00
Service Fee $350.00
Page 100 of 296
Fire-EMS Services
31 of 40
5. Fire-EMS Services
• 1If required, additional cost for personnel may be charged. Additional cost for expendable equipment and
necessary apparatus may be incurred.
• 2Two (2) hour minimum. If required, addition cost for personnel may be charged. Additional cost for expendable
equipment and necessary apparatus may be incurred.
• 3Cost is per hour per personnel utilized. Additional cost for expendable equipment and necessary apparatus may
be incurred.
• 4Cost based on third party or contracted services provider fees. Based on agreement with the Town, fees may be
paid directly to the third party or contracted services provider.
Ambulance and EMS Total
ALS I $1,750.00
ALS II $1,750.00
BLS $1,750.00
ALS Disposable N/A
BLS Disposable N/A
Oxygen N/A
SCT $1,750.00
TNT $200.00
Ground mileage $24.00
EMS – Services and Expendables4
Asbestos removal Total
$100.00
Battery Systems Total
$250.00
Burn Permit Total
Non-resident $50.00
Resident No Charge
Candles and Open Flame in Assembly Areas Total
$50.00
Carnivals and Fairs Total
$50.001
Combustible Storage Total
High-Piled $50.00
Compressed Gas Total
Page 101 of 296
Fire-EMS Services
32 of 40
$100.00
Cryogens Total
$250.00
Dry Cleaning Operations Total
Flammable / Combustible Liquids $75.00
Non-Flammable Liquids $50.00
Explosives or Blasting Agents Total
Use of $150.001
Fireworks - Certified Events Only Total
$150.001
Fueling Dispensing Station Total
Motor Vehicle $50.00
Fumigation or Thermal Insecticidal Fogging Total
$250.00
Hazardous Materials Total
Storage, Dispense, Use of $50.00
Mitigation3,4
Hot works Operations Total
$50.00
Inspections Total
After Hours Fire Inspection $75.002
Re-inspection for fire alarm systems $75.001
Re-inspection for new construction $75.001
Re-inspection for sprinkler systems $75.001
Liquid Petroleum Gas Total
LPG 25-199 WGC $100.00
LPG 200-1,999 WGC $75.00
LPG 2,000 < WGC $25.00
$50.00
Malls – Covered Total
$75.001
Personnel Stand-By Total
Fire Watch $75.003
Page 102 of 296
Fire-EMS Services
33 of 40
Special Event $75.003
Pesticides Total
Highly Toxic, Storage, Use of $50.00
Plan Review Total
Fire Alarm System Review4
Fire Sprinkler System Review4
Nonresidential Fire Plan Review / Inspection Fee See Table C-2
Residential Fire Plan Review $400.00
Private Agency License Inspection / Certification Total
$50.00
Pyrotechnic Material Total
$500.001
Radioactive Materials Total
$500.00
Storage Tanks Total
Aboveground Storage Tanks (AGST) $150.00
Underground Storage Tanks (UST) $150.00
AGST & UST - Changing Contents $100.00
$50.00
Trench Burning – Clearing Land or Rubbish Total
$150.00
Water System Analysis / Test for Fire Suppression
Systems Total
$25.00
Page 103 of 296
Gas Well & Oil Fees
34 of 40
6. Gas Well & Oil Fees
Gas Well Pad Site Permit and Fees
Gas Well Pad Site Permit Application Fee
(one-time initial, per pad site fee) $30,000.00
Renewal Fee $5,000.00
$10,000.00
$5,000.00 or actual cost, whichever is greater
Gas Well Permits and Fees
Gas Well Permit Application Fee (one-time initial, per
well fee) $10,000.00
Gas Well Permit Amendment Application $2,500.00
& Completion Inspection Fee $1,500.00
Annual Permit/Inspection Fee $1,000.00
$1,500.00
(per approved gas well permit) $1,000.00
(per approved gas well permit) $2,000.00
$1,000.00
Well Re-working Permit Fee $5,000.00
Gas Well Permit Transference Processing Fee $5,000.00
Gas Well Permit Extension Processing Fee $5,000.00
$2,500.00
& Inspection Fee $5,000.00
Page 104 of 296
35 of 40
Pipeline Related Permits and Fees
• All permits, fees, and/or licenses in this section are for initial installation of a new pipeline. Any extensions of
this pipeline will be considered a new pipeline and subject to all applicable permits
$5,000.00
& Inspection Fee $1,500.00
ROW/Street/Road/Easement $2,000.00
Fee $1,000.00
Fee $1,000.00
Renewal Fee $2,000.00
$2,500.00
Inspection Fee $2,500.00
Inspection Fee $2,500.00
Seismic Testing Permit Fee $500.00
Technical Advisor Fees
Page 105 of 296
Administrative Services
36 of 40
7. Administrative Services
Non-Sufficient Funds & Return Charges
• The maximum charge permitted under Texas law will be imposed by the Town for the collection of checks
returned by the banks for the lack of funds when such checks are used in payment to the Town for deposits or
obligations legally owned by the issuer of the said returned checks. The Town Manager or their designee will
add the returned check charge to the other obligations owned to the Town by the issuer of the returned checks.
The same charge shall be applied to electronic funds transactions in which lack of funds prevents payment from
being made. The Town Manager or their designee may waive such charge if the Town was negligent in the
cashing of the check or if special circumstances deem the waives as appropriate; however, in all cases of a
waiver complete records must be made of the reason for the waiver.
All forms of payment $35.00 or max per State Law
Solicitation & Vendor Permits
Solicitor License $50.00
plus per agent $20.00
Alcohol License and Permit Fees
License / Permit Fee Per State Local Maximums
Photocopy & Digital Media Charges
Media Type Fee
Standard size 8.5" x 14" $0.10 per page per side
Non-standard size $0.50 per page per side
Specialty Paper Actual Cost
Diskette $1.00 each
Rewritable CD (CD-RW) $1.00 each
Non-rewritable CD (CD-R) $1.00 each
Digital Video Disc (DVD) $3.00 each
Magnetic Tape Actual Cost
Data Cartridge Actual Cost
Tape Cartridge Actual Cost
JAZ Drive Actual Cost
Other electronic media Actual Cost
VHS video cassette $2.50 each
Audio cassette $1.00 each
Page 106 of 296
Refund Policy
37 of 40
8. Refund Policy
• No refund shall be granted if the purchaser has paid the minimum fee established for the specific type of permit;
• No refund shall be granted if any work governed by the permit has been performed;
• No refund shall be granted if an inspection has been performed, scheduled, or requested on the permit;
• Plan review fees are non-refundable unless the Building Official determines that a payment was collected in
error;
• Application fees are non-refundable unless the Town Manager or designee determines that a payment was
collected in error;
• Refund claims must be submitted in writing with a copy of the permit receipt.
Page 107 of 296
Example Calculations
38 of 40
9. Example Calculations
How to Calculate Single Family Residence Submittal
Information required:
Total square footage under roof
See Table 1.D under Building Inspection Services for MEP ranges
Examples:
A-1. 5 ,200 sq. ft.
Fee Type Fee Calculation Fee Total
Residential Permit Fee $1.8846 x 5,200 sq. ft. $9,799.92
Residential Plan Review Fee $0.65961 x 5,200 sq. ft. $3,429.97
Residential Building Inspection Fee $0.65961 x 5,200 sq. ft. $3,429.97
Public Works Inspection Fee $418.80 $418.80
Residential Fire Inspection Fee $418.80 $418.80
Drainage / Grading / Excavation Fee $600.00 $600.00
Erosion Control Fee $1,500.00 $1,500.00
Duct Bank Fee $3,100.00 $3,100.00
Mechanical Fees See Table 1.D $500
Electrical Fees See Table 1.D $500
Plumbing Fees See Table 1.D $500
$24,197.46
Page 108 of 296
Example Calculations
39 of 40
How to Calculate a New Nonresidential Submittal
Information required:
Total square footage under roof
Total construction valuation
Total site acreage
See Table 1.C-1 under Building Inspection Services for base permit fee
See Table 1.C-2 under Building Inspection Services for fire department plan review and inspection
See Table 1.D under Building Inspection Services for MEP ranges
B-1. 10,000 sf. ft. | $5,000,000 valuation | 1 acre
Fee Type Fee Calculation Fee Total
Nonresidential Permit Fee See Table 1.C-1 $50,585.50
Nonresidential Plan Review Fee Nonresidential Permit Fee × 65% $32,880.58
Nonresidential Inspection Fee $0.65961 x 10,000 sq. ft. $6,596.10
Nonresidential Fire Review / Inspection Fee See Table 1.C-2 $500.00
Public Works Inspection Fee $418.80 $418.80
Duct Bank Fee $3,100.00 $3,100.00
Erosion Control Fee $1,500.00 $1,500.00
Drainage / Grading / Excavation Fee $600.00 + ($100.00 x 1 acres) $700.00
Mechanical Fees See Table 1.D $500.00
Electrical Fees See Table 1.D $500.00
Plumbing Fees See Table 1.D $500.00
Energy Compliance See Table 1.D $500.00
$98,280.98
Page 109 of 296
End of Fee Schedule
40 of 40
End of Fee Schedule
Page 110 of 296
DATE: April 21, 2026 AGENDA ITEM NO: G.1.
FROM: Cayce Lay Lamas, Finance Director, Finance
SUBJECT: Discuss, consider and act to approve Resolution 26-10 Accepting the Town of
Westlake Annual Financial Report for Fiscal Year Ended September 30, 2025.
ATTACHMENTS:
1. Res 26-10 Accept FY2025 Audit
2. Exhibit A-Westlake AFR FY2024-25
SUMMARY :
The Town of Westlake is required by State law (Local Government Code §103) to engage an
independent accountant to perform an audit on the Town’s financials. The Fiscal Year 2024-2025
audit was performed by Macias Gini & O'Connell LLP (MGO) for the first year in a three-year
engagement.
The result of the audit for Fiscal Year 2024-2025, as presented for Council’s acceptance, is an
unmodified opinion for all four Town opinion units (governmental activities, business-type activities,
major funds, and aggregate funds). The Texas Student Housing Authority (TSHA), a discretely-
presented component unit for the Town, had not completed their FY 2025 audit in time to be included
in the annual financial report, resulting in an adverse opinion for the unit at the time of issuance. MGO
issued an opinion on March 27, 2026, that the financial statements present fairly, in all material
respects, the respective financial position of the governmental activities, business-type activities, and
each major fund of the Town of Westlake, as of September 30, 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.
BACKGROUND AND DISCUSSION:
The Town's annual financial report includes all requisite financial statements for the governmental
activities, business-type activities, each major fund, and the aggregate remaining fund information for
the Town; it does not include the audited financial information for the legally-separate housing
authority, typically included as a discretely-presented component unit. MGO issued unmodified
opinions on the Town's financial statements, which included the following financial highlights:
• The assets and deferred outflows of the Town exceeded its liabilities and deferred inflows (net
position) at September 30, 2025 by $116,980,578.
• The Town’s total net position increased by $11,297,985. The majority of the Town’s net
position is invested in capital assets or restricted for specific purposes.
Town Council/Board of Trustees
AGENDA ITEM REPORT
Page 111 of 296
• The Town’s governmental funds reported combined ending fund balances of $68,696,469 at
September 30, 2025, an increase of $10,798,971 from the prior fiscal year. This includes an
increase of $5,494,483 in the general fund, an increase of $39,416 in the debt service fund, an
increase of $159,515 in the capital projects fund, an increase of $2,314,687 in the 4B EDC
fund, an increase of $562,686 in the Westlake Academy fund, an increase of $2,750,783 in the
Westlake Academy expansion capital projects fund, and a decrease of $236,031 in the non-
major governmental funds.
• At the end of the fiscal year, unassigned fund balance for the general fund was $43,949,236 or
332% of total general fund expenditures.
The FY 2025 audit was filed with the Town Secretary by the 180-day deadline included in LGC §103,
despite numerous significant challenges. MGO was not able to complete the FY 2025 audit for TSHA
in time to include in the Town's report because the last FY 2024 report was not issued by the previous
auditor until February 24, 2026. Through conversations with the auditor, financial advisor, and rating
agencies, issuing statements excluding TSHA was determined to be the best course of action
because the Town is not financially liable for the component unit and its issued debt. Once TSHA's
FY 2025 audit is complete, an annual comprehensive financial report will be issued.
FISCAL IMPACT:
Due to the timely filing of the report, no limitations are expected to be imposed on the property tax
rate for the next year.
LEGAL REVIEW:
N/A
RECOMMENDATION:
Accept the filed report, as presented.
ACTION OPTIONS:
Motion to Approve as Presented Motion to Deny
Motion to Approve with Changes/Conditions Motion to Continue or Table
Page 112 of 296
Resolution 26-10
Page 1 of 2
TOWN OF WESTLAKE
RESOLUTION NO. 26-10
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF WESTLAKE,
TEXAS, ACCEPTING THE ANNUAL FINANCIAL REPORT PRESENTED BY
MACIAS GINI & O’CONNELL LLP, FOR THE FISCAL YEAR ENDED SEPTEMBER
30, 2025.
WHEREAS, Section 103.001 of the Local Government Code requires that a
municipality shall have its records and accounts audited annually and shall have an annual
financial statement prepared based on the audit; and
WHEREAS, Section 103.002 of the Local Government Code requires that a
municipality shall employ at its own expense a certified public accountant who is licensed in this
state or a public accountant who holds a permit to practice from the Texas State Board of Public
Accountancy to conduct the audit and to prepare the annual financial statements; and
WHEREAS, the Town Council finds that the passage of this Resolution is in the best
interest of the citizens of Westlake.
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN
OF WESTLAKE:
SECTION 1: That, all matters stated in the Recitals hereinabove are found to be true
and correct and are incorporated herein by reference as if copied in their entirety.
SECTION 2: That the Town Council does hereby accept the Annual Comprehensive
Financial Report from Macias Gini & O’Connell LLP, for the fiscal year ended September 30,
2025, attached as Exhibit “A”.
SECTION 3: If any portion of this Resolution shall, for any reason, be declared invalid
by any court of competent jurisdiction, such invalidity shall not affect the remaining provisions
hereof and the Council hereby determines that it would have adopted this Resolution without the
invalid provision.
SECTION 4: That this resolution shall become effective from and after its date of
passage.
Page 113 of 296
Resolution 26-10
Page 2 of 2
PASSED AND APPROVED ON THIS 21st DAY OF APRIL, 2026.
__________________________________
ATTEST: Kim Greaves, Mayor
_____________________________ ______________________________
Dianna Buchanan, Town Secretary Wade Carroll, Town Manager
APPROVED AS TO FORM:
____________________________
Alex Crowley, Town Attorney
Page 114 of 296
TOWN OF WESTLAKE, TEXAS
Annual Financial Report
For the Year Ended September 30, 2025
Page 115 of 296
Page 116 of 296
TOWN OF WESTLAKE, TEXAS
Table of Contents
September 30, 2025
Independent Auditor’s Report ................................................................................................................... 1
Management’s Discussion and Analysis .................................................................................................... 7
Basic Financial Statements:
Government-wide Financial Statements
Statement of Net Position .............................................................................................................. 18
Statement of Activities ................................................................................................................... 21
Fund Financial Statements:
Balance Sheet - Governmental Funds ............................................................................................ 22
Reconciliation of the Governmental Funds Balance Sheet to the
Statement of Net Position ........................................................................................................ 25
Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds .... 26
Reconciliation of the Statement of Revenues, Expenditures, and Changes in
Fund Balances of Governmental Funds to the Statement of Activities ................................... 28
Statement of Net Position - Proprietary Funds .............................................................................. 29
Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds .................. 31
Statement of Cash Flows - Proprietary Funds ............................................................................... 32
Statement of Fiduciary Net Position - Fiduciary Funds ................................................................. 34
Statement of Changes in Fiduciary Net Position - Fiduciary Funds .............................................. 35
Notes to the Financial Statements ..................................................................................................... 37
Required Supplementary Information:
Schedule of Revenues, Expenditures, and Changes in Fund Balances -
Budget and Actual - General Fund .......................................................................................... 82
Schedule of Revenues, Expenditures, and Changes in Fund Balances -
Budget and Actual - 4B Economic Development Corporation ............................................... 84
Schedule of Revenues, Expenditures, and Changes in Fund Balances -
Budget and Actual - Westlake Academy General Fund ........................................................... 85
Schedule of Changes in Net Position Liability and Related Ratios -
Texas Municipal Retirement System ....................................................................................... 86
Schedule of Employer Contributions to Pension Plan - Texas Municipal Retirement System ...... 88
Schedule of Academy’s Proportionate Share of Net Pension Liability -
Teacher Retirement System of Texas ...................................................................................... 90
Schedule of Employer Contributions to Pension Plan - Teacher Retirement System of Texas ..... 92
Schedule of Changes in Postemployment Benefits Other Than Pension Liability
and Related Ratios - Texas Municipal Retirement System ..................................................... 94
Schedule of Academy’s Proportionate Share of Net OPEB Liability -
Teacher Retirement System of Texas ...................................................................................... 96
Schedule of Employer Contributions to OPEB Plan - Teacher Retirement System of Texas ........ 98
Page 117 of 296
TOWN OF WESTLAKE, TEXAS
Table of Contents
September 30, 2025
Combining and Individual Fund Financial Statements and Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds ............................................................ 102
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor
Governmental Funds .................................................................................................................... 103
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Visitors Association Fund ............................................................................................................ 104
Lone Star Public Facilities Corporation ....................................................................................... 105
Economic Development Fund ...................................................................................................... 106
Debt Service Fund........................................................................................................................ 107
Capital Projects Fund ................................................................................................................... 108
Westlake Academy Expansion Capital Projects ........................................................................... 109
Page 118 of 296
FINANCIAL SECTION
Page 119 of 296
(This page is intentionally left blank.)
Page 120 of 296
1
Macias Gini & O’Connell LLP
9442 Capital of Texas Highway North, Plaza 1, Suite 500
Austin, Texas 78759
Independent Auditor’s Report
To the Honorable Mayor
and Members of the Town Council
Town of Westlake, Texas:
Report on the Audit of the Financial Statements
Adverse and Unmodified Opinions
We have audited the financial statements of the governmental activities, the business-type activities, the
aggregate discretely presented component units, each major fund, and the aggregate remaining fund
information of the Town of Westlake, Texas (the Town), as of and for the year ended September 30, 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.
Summary of Opinions
Opinion Unit Type of Opinion
Governmental Activities Unmodified
Business-Type Activities Unmodified
Aggregate Discretely Presented Component Units Adverse
Each Major Fund Unmodified
Aggregate Remaining Fund Information Unmodified
Adverse Opinion on Aggregate Discretely Presented Component Units
In our opinion, because of the significance of the matter discussed in the Basis for Adverse and Unmodified
Opinions section of our report, the accompanying financial statements referred to above do not present
fairly the financial position of the aggregate discretely presented component units of the Town, as of
September 30, 2025, or the changes in financial position for the year then ended in accordance with
accounting principles generally accepted in the United States of America.
Unmodified Opinions on Governmental Activities, Business-Type Activities, Each Major Fund, and
Aggregate Remaining Fund Information
In our opinion, the accompanying financial statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities, business-type activities, and each
major fund of the Town of Westlake, as of September 30, 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.
Page 121 of 296
2
Basis for Adverse and Unmodified Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America (GAAS). 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 adverse and unmodified audit opinions.
Matters Giving Rise to Adverse Opinion on the Aggregate Discretely Presented Component Units
The financial statements do not include financial data for the Town’s legally separate component units.
Accounting principles generally accepted in the United States of America require the financial data for
those component units to be reported with the financial data of the Town’s primary government unless the
Town also issues financial statements for the financial reporting entity that include the financial data for its
component units. The Town has not issued such reporting entity financial statements. The effects of not
including the Town’s legally separate component units on the aggregate discretely presented component
units has not been determined.
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 accounting principles generally accepted in the United States of America, 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 twelve months beyond the financial statement date, including any currently known
information that may raise substantial doubt shortly thereafter.
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 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 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.
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3
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
Accounting principles generally accepted in the United States of America require that the management’s
discussion and analysis, the budgetary comparison information, and the pension and other postemployment
benefits related schedules 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 accordance with
auditing standards generally accepted in the United States of America, 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.
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 and individual fund financial statements
and schedules are presented for purposes of additional analysis and are not a required part of the basic
financial statements. Such information 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.
The 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 auditing
standards generally accepted in the United States of America. In our opinion, the combining and individual
fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic
financial statements as a whole.
Austin, Texas
March 27, 2026
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MANAGEMENT’S DISCUSSION AND ANALYSIS
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TOWN OF WESTLAKE, TEXAS
Management’s Discussion and Analysis
September 30, 2025
7
As management of the Town of Westlake, Texas (the “Town”), we offer readers of the Town’s financial
statements this narrative overview and analysis of the financial activities of the Town for the fiscal year
ended September 30, 2025.
FINANCIAL HIGHLIGHTS
The assets and deferred outflows of the Town exceeded its liabilities and deferred inflows (net position)
at September 30, 2025 by $116,980,578.
The Town’s total net position increased by $11,297,985. The majority of the Town’s net position is
invested in capital assets or restricted for specific purposes.
The Town’s governmental funds reported combined ending fund balances of $68,696,469 at September
30, 2025, an increase of $10,798,971 from the prior fiscal year. This includes an increase of $5,494,483
in the general fund, an increase of $39,416 in the debt service fund, an increase of $159,515 in the
capital projects fund, an increase of $2,314,687 in the 4B EDC fund, an increase of $562,686 in the
Westlake Academy fund, an increase of $2,750,783 in the Westlake Academy expansion capital
projects fund, and a decrease of $236,031 in the nonmajor governmental funds.
At the end of the fiscal year, unassigned fund balance for the general fund was $43,949,236 or 332%
of total general fund expenditures.
OVERVIEW OF THE FINANCIAL STATEMENTS
The discussion and analysis provided here are intended to serve as an introduction to the Town’s basic
financial statements. The Town’s basic financial statements consist of three components: 1) government-
wide financial statements, 2) fund financial statements, and 3) the notes to financial statements. This report
also includes supplementary information intended to furnish additional detail to support the basic financial
statements themselves.
Government-Wide Statements
The government-wide financial statements are designed to provide readers with a broad overview of the
Town’s finances, in a manner similar to a private-sector business. Two statements, the Statement of Net
Position and the Statement of Activities, are utilized to provide this financial overview.
The statement of net position presents information on all of the Town’s assets and liabilities. The difference
between the two 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. Other non-
financial factors, such as the Town’s property tax base and the condition of the Town’s infrastructure, need
to be considered in order to assess the overall health of the Town.
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 for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes
and earned but unused vacation leave).
Both of the government-wide financial statements distinguish functions of the Town 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
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TOWN OF WESTLAKE, TEXAS
Management’s Discussion and Analysis
September 30, 2025
8
activities). The governmental activities of the Town include general government, public safety, cultural
recreation, streets, public works, visitor services, and education. Normally, these operations are financed
by property taxes, sales taxes, and franchise fees. The business-type activities of the Town include
water/sewer (utility) and cemetery operations.
The government-wide financial statements normally include not only the Town itself (known as the primary
government), but also the legally separate component units. The Town has the following blended
component units: Lone Star Public Facilities Corporation, 4B Economic Development Corporation, and
Westlake Academy, an open enrollment charter school owned and operated by the Town of Westlake. The
Town is financially accountable for all these component units. The Town of Westlake’s reporting entity also
includes two Texas Student Housing entities, which are discrete component units and have been omitted
from these basic financial statements of the primary government as the audit is in progress and not complete
at the time of the Town’s mandated financial reporting deadline.
The government-wide financial statements can be found on pages 18-21 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, 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. However, unlike the government-wide financial
statements, governmental fund financial statements focus on near-term inflows 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 assessing 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 government’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 maintains eleven 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, the debt service fund, the capital projects fund, the 4B EDC fund, Westlake
Academy, and the Capital Projects fund, which are considered to be major funds. Data from the other
governmental funds are combined into a single, aggregated presentation. Individual fund data for each of
these nonmajor governmental funds is provided in a separate section of the report.
The Town adopted an annual appropriated budget for each fund, with the exception of the Solana PID
capital projects fund and the Public Arts Fund. A budgetary comparison statement has been provided for
each fund with an adopted budget to demonstrate compliance with their respective budget.
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Management’s Discussion and Analysis
September 30, 2025
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The basic governmental fund financial statements can be found on pages 22-29 of this report.
Proprietary Funds
The Town’s proprietary funds are all enterprise funds. Enterprise funds are used to report the same functions
presented as business-type activities in the government-wide financial statements. The Town uses an
enterprise fund to account for its water/sewer and cemetery operations. All activities associated with
providing such services are accounted for in these funds, including administration, operation, maintenance,
debt service, capital improvements, and billing and collection expenses. The Town’s intent is that costs of
providing the services to the general public on a continuing basis is financed through user charges in a
manner similar to a private enterprise.
Proprietary financial statements 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 Utility fund and Cemetery fund.
The basic proprietary fund financial statements can be found on pages 29-33 of this report.
Component Units
The Town maintains the accounting and financial statements for two discretely presented component units.
The Texas Student Housing Authority (which includes the College Station Project) and the Texas Student
Housing Corporation – Denton Project are both discretely presented component units, which are required
to be displayed on the government-wide financial statements. These component units have been omitted
from this report due to timing constraints, as the audit for both discretely presented component units are in
progress and not complete at the time of the Town’s mandated financial reporting deadline.
The 4B EDC fund and Westlake Academy are presented as blended component units and included in the
basic governmental fund statements.
Fiduciary Funds
Fiduciary funds are used to account for resources held for the benefit of parties outside the government.
Fiduciary funds are not reflected in the government-wide financial statements because the resources of
those funds are not available to support the Town’s own programs. The accounting used for fiduciary funds
is similar to the accounting used for proprietary funds. The Town of Westlake maintains one fiduciary fund,
the Solana PID Private Purpose Trust Fund.
The basic fiduciary fund financial statements can be found on pages 34-35 of this report
Notes to Financial Statements
The notes provide additional information that is necessary to acquire 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 pages 37-80 of this report.
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September 30, 2025
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Other Information
In addition to the basic financial statements, MD&A, and accompanying notes, this report also presents
certain Required Supplementary Information (RSI). The required RSI includes a budgetary comparison
schedule for the general fund, Westlake Academy (general fund), schedule of changes in the net pension
liability/OPEB liability and related ratios and schedule of employer contributions for the Texas Municipal
Retirement System and the Teacher Retirement System of Texas. RSI can be found after the basic financial
statements.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted previously, net position may serve over time as a useful indicator of the Town’s financial position.
For the Town, assets and deferred outflows exceeded liabilities and deferred inflows by $116,980,578 as of
September 30, 2025, in the primary government.
The largest portion of the Town’s net position, $44,014,842, reflects its investments in capital assets (e.g.,
land, buildings, water system, machinery and equipment, construction in progress) less any debt used to
acquire those assets that are still outstanding. The Town uses these capital assets to provide services to
citizens; consequently, these assets are not available for future spending. Although the Town’s investment
in its 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 assets themselves cannot be used to liquidate these
liabilities. An additional portion of the Town of Westlake, Texas’ net position of $20,778,627 represents
resources that are subject to external restrictions on how they may be used.
At the end of the current fiscal year, the Town of Westlake, Texas is able to report positive balances in all
reported categories of net position for the primary government, both for the government as a whole, as well
as for its separate governmental and business-type activities. The same situation held true for the prior fiscal
year.
Statement of Net Position:
The following table reflects the condensed Statement of Net Position:
September 30, 2025 September 30, 2024
Governmental
Activities
Business-Type
Activities
Total Primary
Government
Governmental
Activities
Business-Type
Activities
Total Primary
Government
Current and other asset 72,647,472$ 23,028,802$ 95,676,274$ 60,170,001$ 15,870,738$ 76,040,739$
Capital assets, net 81,475,034 8,825,195 90,300,229 80,938,804 8,701,540 89,640,344
Total Assets 154,122,506 31,853,997 185,976,503 141,108,805 24,572,278 165,681,083
Deferred Outflows of Resources 3,191,148 49,652 3,240,800 4,645,072 47,582 4,692,654
Current liabilities 7,167,013 2,556,324 9,723,337 5,119,113 1,901,448 7,020,561
Noncurrent liabilities 38,241,083 21,976,018 60,217,101 36,699,513 17,071,930 53,771,443
Total liabilities 45,408,096 24,532,342 69,940,438 41,818,626 18,973,378 60,792,004
Deferred Inflows of Resources 2,182,170 114,117 2,296,287 3,530,027 106,082 3,636,109
Net Position:
Net investment in capital assets 52,277,554 (8,262,712) 44,014,842 48,867,171 (8,924,955) 39,942,216
Restricted 20,728,627 50,000 20,778,627 19,244,260 50,000 19,294,260
Unrestricted 36,717,207 15,469,902 52,187,109 32,293,793 14,415,355 46,709,148
Total Net Position 109,723,388$ 7,257,190$ 116,980,578$ 100,405,224$ 5,540,400$ 105,945,624$
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Management’s Discussion and Analysis
September 30, 2025
11
Total current and other assets of the primary government were $95,676,247 and $76,040,739 as of
September 30, 2025, and September 30, 2024, respectively. The increase is due to unexpected one-time
sales tax revenues, proceeds received from a bond issuance, and actual expenditures lower than budget that
provided an operating surplus. Current liabilities of business-type activities were $2,556,324 and
$1,901,448 as of September 30, 2025, and September 30, 2024, respectively. The increase was primarily
due to the increase of accounts payable as part of the natural cycle of payments. Long-term liabilities for
the primary government increased by $6,445,658 or 12% due to debt issuance in the current year. Deferred
outflows and inflows of resources experienced changes due to market fluctuation and the changes in
investment returns impacting pension liability balances.
Statement of Activities:
The following table provides a summary of the Town’s changes in net position:
Program revenues:
Charges for services 2,421,927$ 9,282,650$ 11,704,577$ 6,884,483$ 8,016,907$ 14,901,390$
Grants/contributions 11,998,586 - 11,998,586 11,068,808 - 11,068,808
General revenues:
Property tax 4,357,604 - 4,357,604 4,008,157 - 4,008,157
Sales tax -16,048,173 - 16,048,173 11,985,325 - 11,985,325
Franchise and local taxes 1,146,964 - 1,146,964 922,078 - 922,078
Occupancy tax 549,850 - 549,850 748,500 - 748,500
Investment income 2,688,157 740,439 3,428,596 2,677,347 718,465 3,395,812
Other revenues 188,236 - 188,236 151,575 462,537 614,112
Total Revenues 39,399,497 10,023,089 49,422,586 38,446,273 9,197,909 47,644,182
Expenses
General government 4,345,622 - 4,345,622 4,977,845 - 4,977,845
Public safety 5,366,065 - 5,366,065 4,631,503 - 4,631,503
Cultural and recreation 374,372 - 374,372 337,128 - 337,128
Public works 3,872,176 - 3,872,176 1,636,523 - 1,636,523
Visitor services 434,138 - 434,138 270,346 - 270,346
Education 14,391,930 - 14,391,930 13,221,132 - 13,221,132
Interest on long-term debt 1,033,999 - 1,033,999 1,070,459 - 1,070,459
Utility - 8,272,376 8,272,376 - 5,891,114 5,891,114
Cemetery - 33,923 33,923 - 39,654 39,654
Total Expenses 29,818,302 8,306,299 38,124,601 26,144,936 5,930,768 32,075,704
Change in Net Position 9,581,195 1,716,790 11,297,985 12,301,337 3,267,141 15,568,478
Beginning Net Position, as restated 100,142,193 5,540,400 105,682,593 88,103,887 2,273,259 90,377,146
Ending Net Position 109,723,388$ 7,257,190$ 116,980,578$ 100,405,224$ 5,540,400$ 105,945,624$
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Management’s Discussion and Analysis
September 30, 2025
12
Graphic presentations of selected data from the summary tables are displayed below to assist in the analysis
of the Town’s activities.
Governmental Activities – Revenues
For the year ended September 30, 2025, revenues from governmental activities totaled $39,399,497. Sales
tax and grants and contributions are the Town’s largest general revenue sources. Overall revenue increased
$953,224 or 2% from the prior year. Charges for services decreased by $4,462,556 or 65% due to
nonrecurring license and permit revenues in the prior year related to large construction projects. Grants and
contributions increased by $929,778 or 8% primarily due to increases in State-provided funding for the
Academy based on student enrollment and increased donations from the Westlake Academy Foundation.
Property taxes increased by $349,447 or 9% due to new construction added to the tax roll for the current
year. Sales taxes increased by $4,062,848 or 34% primarily due to nonrecurring large transactions during
the current year. Franchise and local taxes increased by $224,886 or 24% due to greater electricity usage
and miscellaneous franchise revenues received in the current year. Occupancy taxes decreased by $198,650
or 27% due to ongoing construction/renovation activities at area hotels. Investment income increased by
$10,810 or less than 1% due to relatively stagnant interest rates during the current year. Other revenues
increased by $36,661 or 24% predominantly due to increased EMS revenue.
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Management’s Discussion and Analysis
September 30, 2025
13
This graph shows the governmental function expenses of the Town:
Governmental Activities – Expenses
For the year ended September 30, 2025, expenses for governmental activities totaled $29,818,302. This
represents an increase of $3,673,366 or 14% from the prior year. The Town’s largest expense category is
education and the operating expenses of Westlake Academy, which totaled $14,391,930 at year-end.
Education expenses increased by $1,170,798 or 9% for capital projects on campus and the reclassification
of education expenses during the Academy’s audit. General government expenses decreased by $632,223
or 13% due to nonrecurring professional service costs and capital expenses incurred in the prior year. Public
safety expenses increased by $734,562 or 16% due to the implementation of 5-person minimum staffing.
Cultural and recreation expenses increased by $37,244 or 11% primarily due to nonrecurring repairs and
maintenance in the current year. Public works expenses increased by $2,235,653 or 137% due to additional
personnel and increased infrastructure maintenance costs incurred in the current year. Visitor services
increased by $163,792 or 61% due increased personnel costs and updated allocated rent expense incurred
in the current year. All other expenses remained relatively consistent when compared to the previous year.
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Management’s Discussion and Analysis
September 30, 2025
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Business-type activities are shown comparing operating costs to revenues generated by related services.
For the year ended September 30, 2025, charges for services by business-type activities totaled $9,282,650.
This is an increase of $1,265,743 or 16% from the previous year. The increase is due to increases in impact
fees charged and actual service usage during the current year.
Utility service expenses increased by $2,381,262 or 40%. The increase is directly related to the increase in
usage, additional personnel, and increased capital maintenance costs for the aging system.
FINANCIAL ANALYSIS OF THE TOWN’S FUNDS
As noted earlier, fund accounting is used to demonstrate and ensure compliance with finance-related legal
requirements.
Governmental Funds - The focus of the Town’s governmental funds is to provide information of near-term
inflows, outflows and balances of spendable resources. Such information is useful in assessing the Town’s
financing requirements. In particular, unassigned fund balance may serve as a useful measure of the Town’s
net resources available for spending at the end of the year.
At September 30, 2025, the Town’s governmental funds reported combined fund balances of $68,696,469,
an increase of $10,535,940 in comparison with the prior year. Approximately 63% of this amount,
$43,544,479, constitutes unassigned fund balance, which is available for spending at the government’s
discretion. The remainder of the fund balance is either nonspendable, restricted, or committed to indicate
that it is: 1) not in spendable form totaled $161,827, 2) restricted for particular purposes totaled $24,769,027
or 3) committed for Westlake Academy campus activities totaled $221,136.
As of the end of the year the general fund reflected a total fund balance of $44,382,427. General fund
balance increased by $5,247,129 during the current year. This increase can be attributed to greater than
anticipated revenues, caused primarily by sales tax revenues. In addition, current year expenditures were
less than appropriations, primarily in general government.
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September 30, 2025
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The debt service fund had a deficit fund balance of $72,914 at September 30, 2025, an increase of $39,416
when compared to the previous year. The increase in fund balance is mostly related to greater receipts in
property tax revenue than budgeted in the current year. During the year, the fund recorded total principal
and interest payments of $3,189,766 and property tax revenue of $1,278,107.
The capital projects fund had an ending fund balance of $4,479,567. The capital projects fund decreased by
by $159,515 when compared to the previous year. The decrease is primarily due to the reclassification of
donations held for the Arts & Sciences expansion.
The 4B EDC fund reflected an ending fund balance of $7,046,776. The fund balance increased by
$2,314,687, which is primarily a result of sales tax revenues exceeding planned expenditures in the current
year.
The Westlake Academy fund reflected an ending fund balance of $2,394,529, a net increase of $299,655
compared to the prior year. The increase is primarily due to expenditures overall being less than budgeted,
as positive variances were experienced across all functions. This increase was partially offset by a
restatement of beginning balances to correct a misalignment between the employment contract terms and
the changed fiscal year.
The Westlake Academy expansion capital projects fund reflected an ending fund balance of $9,094,757, an
increase of $2,750,783. The increase primarily resulted from bond proceeds received in the current year.
Proprietary Funds - The Town’s proprietary funds provide the same type of information found in the
government-wide financial statements, but in more detail. Net position in the Town’s utility fund totaled
$6,726,872. Unrestricted net position at the close of the fiscal year for both the Town’s proprietary funds
amounted to $14,989,584, an increase of $1,672,451 over the previous year. Total investment in capital
assets, net of related debt, was a deficit of $8,262,712, and capital assets, net of depreciation, totaled
$8,825,195.
GENERAL FUND BUDGETARY HIGHLIGHTS
Actual revenues of $20,628,339 exceed budgeted revenues of $19,520,000 by $1,108,339. The positive
variance was primarily the result of higher investment returns. Total budgeted expenditures of $14,339,340
were greater than actual expenditures of $13,245,607, resulting in a positive expenditure variance of
$1,093,733. The variance in total expenditures was primarily due to positive variances within the general
government, public safety, and education departments. Expenditures did not exceed appropriations at the
legal level of control.
CAPITAL ASSETS
As of the end of the year, the Town’s governmental activities funds had invested $81,475,034 in a variety
of capital assets and infrastructure, net of accumulated depreciation. The Town’s business-type activities
funds had invested $8,825,195 in a variety of capital assets and infrastructure, net of accumulated
depreciation. This investment in capital assets includes land, buildings, vehicles, machinery and equipment,
water and sewer system, and infrastructure.
Major capital asset events during the current year include the following:
Westlake Academy field renovations for $1,574,250
Purchase of a replacement fire engine to be delivered by FY2028 for $1,286,032
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Management’s Discussion and Analysis
September 30, 2025
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Replacement SCADA system for $319,000
Playground improvements on campus for $145,779
Initial costs for the Arts & Sciences expansion at $86,700
More detailed information about the Town’s capital assets is presented in note 4.C to the financial statements.
LONG-TERM DEBT
The Town’s outstanding general obligation bonds, certificate of obligation bonds, contractual obligations,
tax notes, notes payable, and lease liabilities, net of all premiums and discounts increased by $1,359,864
for governmental activities and increased by $4,921,012 for business-type activities from the prior year.
The total outstanding debt at the close of the fiscal year, was $33,370,127 for governmental-activities and
$22,514,095 for business-type activities.
More detailed information about the Town’s long-term liabilities is presented in note 4.E to the financial
statements.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGET AND RATES
The Mayor and Town Council are committed to maintaining and improving the overall wellbeing of the
Town of Westlake, and improving services provided to their citizens. The Town is budgeting for steady
economic growth in the upcoming year.
CONTACTING THE TOWN’S FINANCIAL MANAGEMENT
This financial report is designed to provide a general overview of the Town’s finances for all those with an
interest in the government’s finances. Questions concerning any of the information provided in this report
or requests for additional financial information should be addressed to the Town of Westlake Director of
Finance, 1500 Solana Blvd., Westlake, Texas, 76262. This information can also be accessed on the Town
of Westlake’s website at www.westlaketx.gov.
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17
BASIC FINANCIAL STATEMENTS
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TOWN OF WESTLAKE, TEXAS
Statement of Net Position
September 30, 2025
Governmental
Activities
Business-Type
Activities Total
Assets
Current Assets:
Cash and cash equivalents 65,952,557$ 21,653,839$ 87,606,396$
Restricted cash 408,309 169,385 577,694
Receivables, net 4,013,910 1,157,606 5,171,516
Inventory - 79,795 79,795
Internal balances 111,211 (111,211) -
Prepaid and other assets 161,827 79,388 241,215
Total Current Assets 70,647,814 23,028,802 93,676,616
Noncurrent Assets:
Investments 1,999,658 - 1,999,658
Capital Assets:
Non-depreciable 13,935,760 329,030 14,264,790
Net depreciable capital assets 67,539,274 8,496,165 76,035,439
Total Capital Assets 81,475,034 8,825,195 90,300,229
Total Noncurrent Assets 83,474,692 8,825,195 92,299,887
Total Assets 154,122,506 31,853,997 185,976,503
Deferred Outflows of Resources
Deferred outflows - TMRS pension 500,117 49,462 549,579
Deferred outflows - TMRS OPEB 1,917 190 2,107
Deferred outflows - TRS pension 1,494,500 - 1,494,500
Deferred outflows - TRS OPEB 1,005,826 - 1,005,826
Deferred loss on refunding 188,788 - 188,788
Total Deferred Outflows of Resources 3,191,148 49,652 3,240,800
(continued)
Primary Government
See Notes to Financial Statements.
18 Page 138 of 296
TOWN OF WESTLAKE, TEXAS
Statement of Net Position
September 30, 2025
Governmental
Activities
Business-Type
Activities Total
Primary Government
(continued)
Liabilities
Current liabilities:
Accounts payable 1,371,548$ 1,017,458$ 2,389,006$
Accrued liabilities 827,837 69,206 897,043
Customer deposits - 344,385 344,385
Accrued interest payable 141,783 203,824 345,607
Unearned revenue 1,388,234 286,964 1,675,198
Compensated absences - current 847,528 26,913 874,441
Long-term debt due within one year 2,590,083 607,574 3,197,657
Total Current Liabilities 7,167,013 2,556,324 9,723,337
Noncurrent liabilities:
Long-term debt due in more than one year 30,780,044 21,856,121 52,636,165
Compensated absences - noncurrent 94,170 2,992 97,162
OPEB liability - TRS 2,036,082 - 2,036,082
OPEB liability - TMRS 93,928 9,290 103,218
Net pension liability - TMRS 1,088,106 107,615 1,195,721
Net pension liability - TRS 4,148,753 - 4,148,753
Total Noncurrent Liabilities 38,241,083 21,976,018 60,217,101
Total Liabilities 45,408,096 24,532,342 69,940,438
Deferred Inflows of Resources
Deferred inflows - TMRS pension 286,759 28,361 315,120
Deferred inflows - TMRS OPEB 19,656 1,944 21,600
Deferred inflows - TRS pension 128,997 - 128,997
Deferred inflows - TRS OPEB 1,690,217 - 1,690,217
Deferred gain on refunding 56,541 83,812 140,353
Total Deferred Inflows of Resources 2,182,170 114,117 2,296,287
Net Position
Net investment in capital assets 52,277,554 (8,262,712) 44,014,842
Restricted for:
Capital projects 10,335,394 - 10,335,394
Public safety 328,567 - 328,567
Visitor services 873,057 - 873,057
Future projects 7,063,855 - 7,063,855
Education 2,127,754 - 2,127,754
Improvements - 50,000 50,000
Unrestricted 36,717,207 15,469,902 52,187,109
Total Net Position 109,723,388$ 7,257,190$ 116,980,578$
See Notes to Financial Statements.
19 Page 139 of 296
20
Page 140 of 296
TOWN OF WESTLAKE, TEXAS
Statement of Activities
For the Year Ended September 30, 2025
Expenses
Charges for
Services
Operating Grants
and
Contributions
Capital
Grants and
Contributions
Governmental
Activities
Business-Type
Activities Total
Primary Government
Governmental Activities
General government 4,345,622$ -$ -$ 255,500$ (4,090,122)$ -$ (4,090,122)$
Public safety 5,366,065 - - - (5,366,065) - (5,366,065)
Cultural recreation 374,372 - - - (374,372) - (374,372)
Public works 3,872,176 2,343,266 - - (1,528,910) - (1,528,910)
Visitor services 434,138 - - - (434,138) - (434,138)
Education 14,391,930 78,661 10,733,592 1,009,494 (2,570,183) - (2,570,183)
Interest on long-term debt 1,033,999 - - - (1,033,999) - (1,033,999)
Total Governmental Activities 29,818,302 2,421,927 10,733,592 1,264,994 (15,397,789) - (15,397,789)
Business-Type Activities
Water and sewer 8,272,376 9,224,075 - - - 951,699 951,699
Cemetery 33,923 58,575 - - - 24,652 24,652
Total Business-Type Activities 8,306,299 9,282,650 - - - 976,351 976,351
Total Primary Government 38,124,601$ 11,704,577$ 10,733,592$ 1,264,994$ (15,397,789) 976,351 (14,421,438)
General Revenues:
Taxes
Property taxes 4,357,604 - 4,357,604
Sales tax 16,048,173 - 16,048,173
Franchise and local taxes 1,146,964 - 1,146,964
Occupancy tax 549,850 - 549,850
Other revenues 188,236 - 188,236
Investment income 2,688,157 740,439 3,428,596
Total General Revenues and Transfers 24,978,984 740,439 25,719,423
Change in Net Position 9,581,195 1,716,790 11,297,985
Prior year ending net position, as reported 100,405,224 5,540,400 105,945,624
Correction of an error (263,031) - (263,031)
Restated beginning Net Position 100,142,193 5,540,400 105,682,593
Ending Net Position 109,723,388$ 7,257,190$ 116,980,578$
Functions/Programs
Program Revenues Net (Expense) Revenue and Changes in Net Position
See Notes to Financial Statements.
21 Page 141 of 296
TOWN OF WESTLAKE, TEXAS
Balance Sheet
Governmental Funds
September 30, 2025
General
Debt
Service Capital Projects
Assets
Cash and investments 43,897,463$ 9,235$ 4,484,398$
Restricted cash 408,309 - -
Accounts receivable, net 235,660 28,091 -
Due from other governments 1,603,532 - -
Due from other funds 208,144 - -
Prepaids 104,624 - -
Total Assets 46,457,732$ 37,326$ 4,484,398$
Liabilities
Accounts payable 523,958$ -$ 1,200$
Accrued liabilities 132,408 - 3,631
Due to other funds 4,489 96,933 -
Unearned revenue 1,383,322 - -
Total Liabilities 2,044,177 96,933 4,831
Deferred Inflows of Resources
Unavailable revenue - property taxes 31,128 13,307 -
Unavailable revenue - due from state - - -
Total Deferred Inflows of Resources 31,128 13,307 -
Fund Balances
Nonspendable:
Prepaids 104,624 - -
Restricted for:
Capital projects - - 4,479,567
Public safety 328,567 - -
Visitor services - - -
Future projects - - -
Education - - -
Committed for:
Education - - -
Unassigned 43,949,236 (72,914) -
Total Fund Balances 44,382,427 (72,914) 4,479,567
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances 46,457,732$ 37,326$ 4,484,398$
See Notes to Financial Statements.
22 Page 142 of 296
4B
EDC
Westlake
Academy *
Westlake Academy
Expansion Capital
Projects
Nonmajor
Governmental
Funds
Total
Governmental
Funds
6,608,575$ 1,674,664$ 9,229,951$ 2,047,929$ 67,952,215$
- - - 408,309
- 15,108 - - 278,859
438,245 1,630,651 - 62,623 3,735,051
- - - 16,713 224,857
- 45,639 - 11,564 161,827
7,046,820$ 3,366,062$ 9,229,951$ 2,138,829$ 72,761,118$
44$ 57,936$ 58,019$ 730,391$ 1,371,548$
- 594,648 77,175 19,975 827,837
- - - 12,224 113,646
- - - 4,912 1,388,234
44 652,584 135,194 767,502 3,701,265
- - - 44,435
- 318,949 - - 318,949
- 318,949 - - 363,384
- 45,639 - 11,564 161,827
- - 9,094,757 801,470 14,375,794
- - - - 328,567
- - - 873,057 873,057
7,046,776 - - 17,079 7,063,855
- 2,127,754 - - 2,127,754
- 221,136 - - 221,136
- - - (331,843) 43,544,479
7,046,776 2,394,529 9,094,757 1,371,327 68,696,469
7,046,820$ 3,366,062$ 9,229,951$ 2,138,829$ 72,761,118$
* Westlake Academy is as of June 30, 2025.
See Notes to Financial Statements.
23 Page 143 of 296
24
Page 144 of 296
TOWN OF WESTLAKE, TEXAS
Reconciliation of the Balance Sheet to the Statement of Net Position
Governmental Funds
September 30, 2025
Fund Balances - Total Governmental Funds 68,696,469$
Adjustments for the Statement of Net Position:
Capital assets used in governmental activities are not current financial resources and,
therefore, not reported in the governmental funds.
Capital assets - non-depreciable 13,935,760
Capital assets - net depreciable 67,539,274
Other long-term assets are not available to pay for current-period expenditures and,
therefore, are deferred in the governmental funds. 363,384
Differences between expected and actual experiences, assumption changes and net
differences between projected and actual earnings and contributions subsequent to
the measurement date for the postretirement benefits (pension and OPEB) are
recognized as deferred outflows of resources and deferred inflows of resources on
the statement of net position.
Deferred outflows - TMRS pension 500,117
Deferred outflows - TMRS OPEB 1,917
Deferred outflows - TRS pension 1,494,500
Deferred outflows - TRS OPEB 1,005,826
Deferred inflows - TMRS pension (286,759)
Deferred inflows - TMRS OPEB (19,656)
Deferred inflows - TRS pension (128,997)
Deferred inflows - TRS OPEB (1,690,217)
Some liabilities, including bonds payable and deferred charges, are not reported as
liabilities in the governmental funds.
Accrued interest (141,783)
Deferred charges on bond refunding, net 132,247
Bond premium (1,133,806)
Net pension liability - TMRS (1,088,106)
Net pension liability - TRS (4,148,753)
OPEB liability - TMRS (93,928)
OPEB liability - TRS (2,036,082)
Compensated absences (941,698)
Non-current liabilities due in one year (2,590,083)
Non-current liabilities due in more than one year (29,646,238)
Net Position of Governmental Activities 109,723,388$
See Notes to Financial Statements.
25 Page 145 of 296
TOWN OF WESTLAKE, TEXAS
Statement of Revenues, Expenditures, and Changes in Fund Balance
Governmental Funds
For the Year Ended September 30, 2025
General
Debt
Service Capital Projects
Revenues
Taxes
Property tax 3,039,753$ 1,278,107$ -$
Sales tax 12,055,863 - -
Occupancy tax - - -
Franchise and local taxes 1,146,964 - -
State program revenues - - -
Federal program revenues - - -
License and permits 1,862,524 - -
Grants/contributions 500 - -
Local and intermediate sources - - -
Fines and forfeitures 480,742 - -
Investment income 1,853,757 - 192,197
Other revenue 188,236 - -
Total Revenues 20,628,339 1,278,107 192,197
Expenditures
Current:
General government 3,477,695 - -
Public safety 4,562,186 - -
Cultural recreation 374,372 - -
Public works 1,951,140 - -
Visitor services - - -
Education 1,425,636 - 215
Debt Service:
Principal - 2,164,600 -
Interest and fiscal charges - 1,025,166 -
Bond issuance costs - 3,600 -
Capital outlay 1,454,578 - 32,467
Total Expenditures 13,245,607 3,193,366 32,682
Excess (Deficiency) of Revenues
Over (Under) Expenditures 7,382,732 (1,915,259) 159,515
Other Financing Sources (Uses)
Transfers in - 1,954,675 -
Transfers (out) (1,888,249) - -
Bond proceeds - - -
Premium on bonds issued - - -
Total Other Financing Sources (Uses)(1,888,249) 1,954,675 -
Net Change in Fund Balances 5,494,483 39,416 159,515
Beginning fund balances, as previously stated 39,135,298 (112,330) 7,581,154
Change within financial reporting entity (247,354) - (3,261,102)
Prior year correction - - -
Beginning fund balances, as restated 38,887,944 (112,330) 4,320,052
Ending Fund Balances 44,382,427$ (72,914)$ 4,479,567$
See Notes to Financial Statements.
26 Page 146 of 296
4B
EDC
Westlake
Academy *
Westlake
Academy
Expansion Capital
Projects
Nonmajor
Governmental
Funds
Total
Governmental
Funds
-$ -$ -$ -$ 4,317,860$
3,992,310 - - - 16,048,173
- - - 549,850 549,850
- - - - 1,146,964
- 8,812,902 - - 8,812,902
- 45,163 - - 45,163
- - - - 1,862,524
- - - 255,000 255,500
- 2,082,440 - - 2,082,440
- - - - 480,742
280,181 - 320,363 41,659 2,688,157
- - - - 188,236
4,272,491 10,940,505 320,363 846,509 38,478,511
3,129 - - 831,735 4,312,559
- - - - 4,562,186
- - - - 374,372
- - - - 1,951,140
- - - 434,138 434,138
- 11,899,844 - - 13,325,695
- 202,844 - - 2,367,444
- 11,615 - - 1,036,781
- - 52,510 - 56,110
- - 1,864,980 - 3,352,025
3,129 12,114,303 1,917,490 1,265,873 31,772,450
4,269,362 (1,173,798) (1,597,127) (419,364) 6,706,061
- 1,736,484 255,000 151,765 4,097,924
(1,954,675) - - (255,000) (4,097,924)
- - 3,990,000 - 3,990,000
- - 102,910 - 102,910
(1,954,675) 1,736,484 4,347,910 (103,235) 4,092,910
2,314,687 562,686 2,750,783 (522,599) 10,798,971
4,732,089 2,094,874 3,082,872 1,646,572 58,160,529
- - 3,261,102 247,354 -
- (263,031) - - (263,031)
4,732,089 1,831,843 6,343,974 1,893,926 57,897,498
7,046,776$ 2,394,529$ 9,094,757$ 1,371,327$ 68,696,469$
* Westlake Academy is for the year ended June 30, 2025.
See Notes to Financial Statements.
27 Page 147 of 296
TOWN OF WESTLAKE, TEXAS
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balances of Governmental Funds to the Statement of Activities
For the Year Ended September 30, 2025
Net changes in fund balances - total governmental funds 10,798,971$
Amounts reported for governmental activities in the statement of activities are
different because:
Governmental funds report capital outlays as expenditures. However, in the
statement of activities the cost of those assets is allocated over their estimated
useful lives and reported as depreciation expense.
Capital outlay 3,350,824
Depreciation expense (2,901,978)
Revenues in the statement of activities that do not provide current financial
resources are not reported as revenues in the funds. 316,247
Some expenses reported in the statement of activities do not require the use of current
financial resources and, therefore, are not reported as expenditures in governmental funds.
Compensated absences (193,232)
Accrued interest (25,536)
Pension expense change (367,683)
OPEB expense change 244,580
The issuance of long-term debt (e.g., bonds, leases, certificates of obligation)
provides current financial resources to governmental funds, while the repayment of the
principal of long-term debt consumes the current financial resources of governmental
funds. Neither transaction, however, has any effect on net position. Also, governmental
funds report the effect of premiums, discounts, and similar items when they are first
issued; whereas, these amounts are deferred and amortized in the statement of activities.
This amount is the net effect of these differences in the treatment of long-term debt and
related items.
Amortization of deferred loss on refunding (42,887)
Amortization of premium 127,355
Principal payments on long-term debt 2,367,444
Bonds issued (3,990,000)
Bond Premiums (102,910)
Change in Net Position of Governmental Activities 9,581,195$
See Notes to Financial Statements.
28 Page 148 of 296
TOWN OF WESTLAKE, TEXAS
Statement of Net Position
Proprietary Funds
September 30, 2025
Nonmajor
Utility
Fund
Cemetery
Fund Total
Assets
Current assets:
Cash and cash equivalents 21,199,586$ 454,253$ 21,653,839$
Restricted cash and investments 169,385 - 169,385
Receivables, net 1,157,186 420 1,157,606
Inventory - 79,795 79,795
Prepaid and other assets 79,388 - 79,388
Total Current Assets 22,605,545 534,468 23,140,013
Noncurrent assets:
Capital assets:
Non-depreciable 329,030 - 329,030
Net depreciable capital assets 8,496,165 - 8,496,165
Total Noncurrent Assets 8,825,195 - 8,825,195
Total Assets 31,430,740 534,468 31,965,208
Deferred Outflows of Resources
Deferred outflows - TMRS pension 49,462 - 49,462
Deferred outflows - TMRS OPEB 190 - 190
Total Deferred Outflows of 49,652 - 49,652
(continued)
See Notes to Financial Statements.
29 Page 149 of 296
TOWN OF WESTLAKE, TEXAS
Statement of Net Position
Proprietary Funds
September 30, 2025
Nonmajor
Utility
Fund
Cemetery
Fund Total
(continued)
Liabilities
Current liabilities:
Accounts payable 1,013,308$ 4,150$ 1,017,458$
Accrued liabilities 69,206 - 69,206
Customer deposits 344,385 - 344,385
Accrued interest payable 203,824 - 203,824
Unearned revenue 286,964 - 286,964
Due to other funds 111,211 - 111,211
Compensated absences - current 26,913 - 26,913
Long-term debt due within one year 607,574 - 607,574
Total Current Liabilities 2,663,385 4,150 2,667,535
Noncurrent liabilities:
Long-term debt due beyond one year 21,856,121 - 21,856,121
Compensated absences - noncurrent 2,992 - 2,992
OPEB liability - TMRS 9,290 - 9,290
Net pension liability - TMRS 107,615 - 107,615
Total Noncurrent Liabilities 21,976,018 - 21,976,018
Total Liabilities 24,639,403 4,150 24,643,553
Deferred inflows - TMRS pension 28,361 - 28,361
Deferred inflows - TMRS OPEB 1,944 - 1,944
Deferred gain on refunding 83,812 - 83,812
Total Deferred Inflows of Resources 114,117 - 114,117
Net investment in capital assets (8,262,712) - (8,262,712)
Restricted for improvements - 50,000 50,000
Unrestricted 14,989,584 480,318 15,469,902
Total Net Position 6,726,872$ 530,318$ 7,257,190$
See Notes to Financial Statements.
30 Page 150 of 296
TOWN OF WESTLAKE, TEXAS
Statement of Revenues, Expenses, and Changes in Fund Net Position
Proprietary Funds
For the Year Ended September 30, 2025
Nonmajor
Utility
Fund
Cemetery
Fund Total
Operating Revenues
Charges for services 9,149,055$ 58,050$ 9,207,105$
Other revenues 75,020 525 75,545
Total Operating Revenues 9,224,075 58,575 9,282,650
Operating Expenses
Salaries and benefits 680,476 - 680,476
Supplies and materials 49,010 - 49,010
Repairs and maintenance 739,579 5,151 744,730
Utilities 5,427,058 27,480 5,454,538
Other operating expenses 27,492 - 27,492
Depreciation 611,152 - 611,152
Total Operating Expenses 7,534,767 32,631 7,567,398
Operating Income (Loss)1,689,308 25,944 1,715,252
Nonoperating Revenues (Expenses)
Investment income 720,752 19,687 740,439
Interest and fiscal expense (737,609) (1,292) (738,901)
Total Nonoperating Revenues (Expenses)(16,857) 18,395 1,538
Change in Net Position 1,672,451 44,339 1,716,790
Beginning net position 5,054,421 485,979 5,540,400
Ending Net Position 6,726,872$ 530,318$ 7,257,190$
See Notes to Financial Statements.
31 Page 151 of 296
TOWN OF WESTLAKE, TEXAS
Statement of Cash Flows
Proprietary Funds
For the Year Ended September 30, 2025
Nonmajor
Utility
Fund
Cemetery
Fund Total
Cash Flows from Operating Activities
Payments to employees (589,314)$ -$ (589,314)$
Payments to suppliers (5,900,491) (31,340) (5,931,831)
Receipts from customers 9,196,715 58,575 9,255,290
Net Cash Provided by Operating Activities 2,706,910 27,235 2,734,145
Cash Flows from Noncapital and Related Financing Activites
Borrowing from other funds 111,211 - 111,211
Net Cash Provided by Noncapital and Related Financing Activities 111,211 - 111,211
Cash Flows from Capital and Related Financing Activities
Acquisition and construction of capital assets (734,807) - (734,807)
Interest paid on capital debt (640,661) - (640,661)
Principal paid on capital debt (521,400) - (521,400)
Principal paid on lease liabilities (57,471) - (57,471)
Proceeds from issuance of capital debt 5,532,114 - 5,532,114
Net Cash Provided by Capital and Related Financing Activities 3,577,775 - 3,577,775
Cash Flows from Investing Activities
Interest on investments 720,752 18,395 739,147
Net Cash Provided by Investing Activities 720,752 18,395 739,147
Net Increase in Cash and Cash Equivalents 7,116,648 45,630 7,162,278
Beginning cash and cash equivalents 14,252,323 408,623 14,660,946
Ending Cash and Cash Equivalents 21,368,971$ 454,253$ 21,823,224$
Cash and cash equivalents:
Unrestricted Cash and cash equivalents 21,199,586$ 454,253$ 21,653,839$
Restricted cash and investments 169,385 - 169,385
Total Cash and Cash Equivalents 21,368,971$ 454,253$ 21,823,224$
(continued)
See Notes to Financial Statements.
32 Page 152 of 296
TOWN OF WESTLAKE, TEXAS
Statement of Cash Flows
Proprietary Funds
For the Year Ended September 30, 2025
Nonmajor
Utility
Fund
Cemetery
Fund Total
(continued)
Reconciliation of Operating Income
to Net Cash Provided by Operating Activities
Operating Income 1,689,308$ 25,944$ 1,715,252$
Adjustments to reconcile operating income
to net cash provided by operating activites:
Depreciation 611,152 - 611,152
Changes in Operating Assets and Liabilities:
(Increase) Decrease in:
Accounts receivable (28,901) - (28,901)
Inventory - 1,292 1,292
Prepaid (79,388) - (79,388)
Increase (Decrease) in:
Accounts payable 422,036 (1) 422,035
Accrued liabilities 49,334 - 49,334
Customer deposits 41,330 - 41,330
Unearned revenue (39,789) - (39,789)
Compensated absences 26,762 - 26,762
Pension inflows 12,219 - 12,219
OPEB inflows 2,847 - 2,847
Net Cash Provided by Operating Activities 2,706,910$ 27,235$ 2,734,145$
See Notes to Financial Statements.
33 Page 153 of 296
TOWN OF WESTLAKE, TEXAS
Statement of Fiduciary Net Position
Fiduciary Funds
September 30, 2025
Trust Fund
Private Purpose
Solana PID
Assets
Current Assets:
Cash and cash equivalents 5,219,796$
Special assessment receivable - current 520,000
Total Current Assets 5,739,796
Noncurrent Assets:
Special assessment receivable - noncurrent 19,540,000
Total Assets 25,279,796
Liabilities
Noncurrent Liabilities:
Long-term debt 20,060,000
Total Liabilities 20,060,000
Net Position
Restricted for public improvement district 5,219,796
Total Net Position 5,219,796$
See Notes to Financial Statements.
34 Page 154 of 296
TOWN OF WESTLAKE, TEXAS
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended September 30, 2025
Trust Fund
Private Purpose
Solana PID
Additions
Investment earnings 256,394$
Special assessment collections 2,339,811
Total Additions 2,596,205
Deductions
Payment to developer 133,235
Administrative expenses 9,300
Interest expenses 1,299,465
Total Deductions 1,442,000
Change in Net Position 1,154,205
Beginning net position, as previously stated 6,355,591
Prior year correction (2,290,000)
Beginning net position, as restated 4,065,591
Ending Net Position 5,219,796$
See Notes to Financial Statements.
35 Page 155 of 296
36
Page 156 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements
September 30, 2025
37
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Town of Westlake, Texas (the “Town”) was incorporated under the provisions of the laws of the
State of Texas on December 26, 1956. The Town operates under a Council - Manager form of
government and provides the following services as authorized by the laws of the State of Texas: public
safety; cultural and recreation; and economic development.
The Town prepares its basic financial statements in conformity with accounting principles generally
accepted in the United States of America applicable to state and local governments, with the exception
of omitting two discretely presented component units. These component units have been omitted from
the Town’s basic financial statements due to timing constraints, as the audit for both discretely presented
component units are in progress and not complete at the time of the Town’s mandated financial reporting
deadline. Generally Accepted Accounting Principles for local governments include those principles
prescribed by the Governmental Accounting Standards Board (“GASB”). The more significant
accounting policies of the Town are described below.
Description of 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 of the nonfiduciary activities of the primary government. All
fiduciary activities are reported only in the fund financial statements. Governmental activities, which
normally are supported by taxes, intergovernmental revenues, and other nonexchange transactions, are
reported separately from business-type activities, which rely to a significant extent on fees and charges
to external customers for support. Likewise, certain legally separate component units for which the
primary government is financially accountable are not included in these basic financial statements of
the primary government.
Financial Reporting Entity
The accompanying financial statements present the government and its component units, entities for
which the government is considered financially accountable. Blended component units, although
legally separate entities, are, in substance, part of the government’s operations. Discretely presented
component units are normally reported in separate columns in the government-wide financial
statements to emphasize that they are legally separate from the government.
As required by accounting principles generally accepted in the United States of America, these financial
statements include the primary government and organizations for which the primary government is
financially accountable and other organizations for which the nature and significance of their
relationship with the primary government are such that exclusion would cause the reporting entity’s
financial statements to be misleading or incomplete. However, two discretely presented component
units, have been omitted from these basic financial statements.
The definition of the reporting entity is based primarily on the notion of financial accountability. A
primary government is financially accountable for the organizations that make up its legal entity. It is
also financially accountable for legally separate organizations if its officials appoint a voting majority
of an organization’s governing body and either it is able to impose its will on that organization or there
is a potential for the organization to provide specific financial benefits to, or to impose specific financial
burdens on, the primary government. A primary government may also be financially accountable for
governmental organizations that are fiscally dependent on it.
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A primary government has the ability to impose its will on an organization if it can significantly
influence the programs, projects, or activities of, or the level of services performed or provided by, the
organization. A financial benefit or burden relationship exists if the primary government (a) is entitled
to the organization’s resources; (b) is legally obligated or has otherwise assumed the obligation to
finance the deficits of, or provide financial support to, the organization; or (c) is obligated in some
manner for the debt of the organization.
Some organizations are included as component units because of their fiscal dependency on the primary
government. An organization is fiscally dependent on the primary government if it is unable to adopt
its budget, levy taxes, set rates or charges, or issue bonded debt without approval by the primary
government.
1. Blended Component Units
4B Economic Development Corporation
4B Economic Development Corporation is a Texas nonprofit industrial corporation under the
Development Corporation Act of 1979 formed to promote economic development within the Town
and the State of Texas in order to eliminate unemployment and underemployment, and to promote
and encourage employment and the public welfare of, for, and on behalf of the Town by developing,
implementing, financing, and providing one or more projects defined and permitted under Section
4B of the Act. The board of directors is composed of seven persons appointed by the members of
the Town’s governing board. Four of the members of the board of directors are members of the
Town’s governing board. Since the board of directors is substantively the same as the Town’s
governing body, and a financial benefit relationship exists, the entity has been reported as a blended
component unit of the Town. This component unit is presented as a major governmental fund for
the current fiscal year.
Westlake Academy
Westlake Academy (the “Academy”) is an open-enrollment charter school, as provided by
Subchapter D, Chapter 12, of the Texas Education Code. The Town of Westlake (Charter Holder)
applied for and became the first municipality in Texas to ever receive this special charter
designation. The board consists of six trustees and is appointed by the Town’s governing body.
Currently, all the members of the board of trustees are members of the Town’s governing body.
Since the board of directors is substantively the same as the Town’s governing body, and a financial
benefit relationship exists, the entity has been reported as a blended component unit of the Town.
The Academy’s year-end is June 30. This component unit is presented as a major governmental
fund for the current fiscal year.
2. Discretely Presented Component Units
Texas Student Housing Entities
The Texas Student Housing (“TSH”) Authority and the Texas Student Housing Corporation –
Denton Project (collectively, Texas Student Housing Entities) are Texas nonprofit organizations as
a duly constituted authority of the Town pursuant to Section 53.35(b) of the Texas Education Code,
as amended (Act). Texas Student Housing Entities’ primary purpose is to construct, own, and
operate student housing facilities on college campuses in Texas. The boards consist of seven
directors which are appointed by the Town’s governing body and has the ability to remove at will
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the appointed members; thus, the governing body can impose its will on the organizations. However,
the board is not substantively the same as the Town’s governing body; therefore, the Texas Student
Housing Entities are reported as discretely presented component units (enterprise funds). Due to
timing constraints, the financial statements of the Texas Student Housing Entities have been omitted
from these basic financial statements. The Town is not responsible for the long-term debt of the
Texas Student Housing Entities. The Texas Student Housing Entities’ years-end are August 31.
Basis of Presentation - Government-Wide and Fund Financial Statements
While separate government-wide and fund financial statements are presented, they are interrelated. The
governmental activities column incorporates data from governmental funds while business-type
activities incorporate data from the government’s enterprise funds. Separate financial statements are
provided for governmental funds and the proprietary funds.
As discussed earlier, the government has omitted its discretely presented component units from the
government-wide financial statements.
As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements. Exceptions to this general rule are payments where the amounts are reasonably
equivalent in value to the interfund services provided and other charges between the various other
functions of the government. Elimination of these charges would distort the direct costs and program
revenues reported for the various functions concerned.
The fund financial statements provide information about the government’s funds, including its blended
component units. Separate statements for each fund category; governmental and proprietary are
presented. The emphasis of fund financial statements is on major governmental and enterprise funds,
each displayed in a separate column. All remaining governmental and enterprise funds are aggregated
and reported as nonmajor funds. Major individual governmental and enterprise funds are reported as
separate columns in the fund financial statements.
1. Governmental Funds
Governmental funds are those funds through which most governmental functions are typically
financed. The government reports the following major governmental funds:
General Fund
The General Fund is the main operating fund of the Town. This fund is used to account for all
financial resources not accounted for in other funds. All general tax revenues and other receipts that
are not restricted by law or contractual agreement to some other fund are accounted for in this fund.
General operating expenditures, fixed charges and capital improvement costs that are not paid
through other funds are paid from the General Fund. The General Fund includes the Town’s Major
Maintenance and Replacement Fund, Vehicle Replacement Fund, and PID (local) Fund.
Debt Service Fund
The Debt Service Fund is used to account for the accumulation of financial resources for the
payment of principal, interest and related costs on long-term debt paid primarily from taxes levied
by the Town. The fund balance of the Debt Service Fund is restricted to signify the amounts that
are restricted exclusively for debt service expenditures.
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Capital Projects Fund
The Capital Projects Fund is used to account for proceeds from long-term financing and revenue
and expenditures related to authorized construction and other capital asset acquisitions other than
those related to the expansion of Westlake Academy facilities.
4B EDC Fund
The 4B EDC Fund accounts for the economic development corporation’s activities, a blended
component unit.
Westlake Academy Fund
The Westlake Academy Fund accounts for the education activities of the blended component unit.
Westlake Academy Expansion Capital Projects Fund
The Westlake Academy Expansion Capital Projects Fund is used to account for proceeds from long-
term financing and revenue and expenditures related to authorized construction related to the
expansion of Westlake Academy facilities.
Additionally, the Town reports for the following fund types:
Special Revenue Funds
The Town accounts for resources restricted to, or designed for, specific purposes in a special
revenue fund.
2. Proprietary Fund Types
Proprietary funds are used to account for activities that are similar to those often found in the private
sector. All assets, liabilities, equities, revenues, expenses, and transfers relating to the government’s
business activities are accounted for through proprietary funds. The measurement focus is on
determination of net income, financial position, and cash flows. Proprietary funds distinguish
operating revenues and expenses from non-operating items. Operating revenues include charges
for services. Operating expenses include costs of materials, contracts, personnel, and depreciation.
All revenues and expenses not meeting this definition are reported as non- operating revenues and
expenses. The proprietary fund types used by the Town include enterprise funds.
The government reports the following major proprietary funds:
Utility Fund
The Utility fund is utilized to account for revenues and expenses related to providing water and
sewer services to the general public on a continuing basis.
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September 30, 2025
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3. Fiduciary Funds
The Solana PID private purpose trust fund accounts for bond proceeds, assessments, and related
debt associated with bonds issued by the Town as an agent for the Solana Public Improvement
District.
Measurement Focus and Basis of Accounting
The accounting and financial reporting treatment is determined by the applicable measurement focus
and basis of accounting. Measurement focus indicates the type of resources being measured such as
current financial resources or economic resources. The basis of accounting indicates the timing of
transactions or events for recognition in the financial statements.
The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are
recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are
recognized as revenues in the year for which they are levied. Grants and similar items are recognized
as revenue as soon as all eligibility requirements imposed by the provider have been met.
The governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as
they are both measurable and available. Revenues are considered to be available when they are
collectible within the current period or soon enough thereafter to pay liabilities of the current period.
For this purpose, the government considers revenues to be available if they are collected within 60 days
of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred,
as under 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. General
capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term
debt and acquisitions under leases are reported as other financing sources.
Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal
period are all considered to be susceptible to accrual and so have been recognized as revenues of the
current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met,
including any time requirements, and the amount is received during the period or within the availability
period for this revenue source (within 60 days of year end). Expenditure- driven grants are recognized
as revenue when the qualifying expenditures have been incurred and all other eligibility requirements
have been met, and the amount is received during the period or within the availability period for this
revenue source (within 60 days of year end). All other revenue items are considered to be measurable
and available only when cash is received by the government.
Proprietary and fiduciary funds are reported using the economic resources measurement focus and the
accrual basis of accounting. Private-purpose trust funds use the economic resources measurement focus
but utilize the accrual basis of accounting for reporting its assets and liabilities.
Assets, Liabilities, Deferred Outflows/Inflows, and Fund Equity or Net Position
1. Deposits and Investments
The Town’s cash and cash equivalents includes cash on hand, demand deposits and short-term
investments with original maturities of three months or less from the date of acquisition. Because
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September 30, 2025
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the Town, at its option, can withdraw funds within a twenty-four hour period from TexPool and
Texas Class, these investments are considered to be cash equivalents.
State statutes authorize the Town to invest in (1) obligations of the United States or its agencies and
instrumentalities; (2) direct obligations of the State of Texas or its agencies; (3) other obligations,
the principal of and interest on which are unconditionally guaranteed or insured by the State of
Texas or the United States; (4) obligations of states, agencies, counties, cities, and other political
subdivisions of any state having been rated as to investment quality by a nationally recognized
investment rating firm and having received a rating of not less than A or its equivalent;
(5) certificates of deposit by state and national banks domiciled in this state that are (A) guaranteed
or insured by the Federal Deposit Insurance Corporation, or its successor; or, (B) secured by
obligations that are described by (1) – (4); or, (6) fully collateralized direct repurchase agreements
having a defined termination date, secured by obligations described by (1), pledged with third party
selected or approved by the Town, and placed through a primary government securities dealer. The
Town’s investments are governed by the same state statutes.
All investments are recorded at fair value based on quoted market prices. Fair value is the amount
at which a financial instrument could be exchanged in a current transaction between willing parties.
2. Fair Value
The Town has applied Governmental Accounting Standards Board (GASB) Statement No. 72, Fair
Value Measurement and Application. GASB Statement No. 72 provides guidance for determining
a fair value measurement for reporting purposes and applying fair value to certain investments and
disclosures related to all fair value measurements.
3. Receivables and Interfund Transactions
Transactions between funds that are representative of lending/borrowing arrangements outstanding
at the end of the year are referred to as either “interfund receivables/payables” (i.e., the current
portion of interfund loans) or “advances to/from other funds” (i.e., the non-current portion of
interfund loans). All other outstanding balances between funds are reported as “due to/from other
funds” in the fund financial statements. If the transactions are between the primary government and
its component unit, these receivables and payables are classified as “due to/from component
unit/primary government.” Any residual balances outstanding between the governmental activities
and business-type activities are reported in the government-wide financial statements as “internal
balances.”
Advances between funds are offset by a nonspendable fund balance account in the applicable
governmental fund to indicate they are not available for appropriation and are not expendable
available financial resources. There are no advances reported in the basic financial statements at
September 30, 2025.
All trade receivables are shown net of any allowance for uncollectible amounts.
4. Inventories and Prepaid Items
The costs of governmental fund type inventories are recorded as expenditures when the related
liability is incurred, (i.e., the purchase method). The inventory is carried at historical cost using the
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September 30, 2025
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first-in/first-out method. Certain payments to vendors reflect costs applicable to future accounting
periods (prepaid expenditures) are recognized as expenditures when utilized.
5. Restricted Assets
Certain proceeds of governmental and enterprise fund cash and investments are classified as
restricted assets on the statement of net position because their use is limited by applicable bond
covenants, legal restrictions, or restrictions in place by outside parties.
6. Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads,
bridges, sidewalks, and similar items) are reported in the applicable governmental or business- type
activities columns in the government-wide financial statements. Capital assets are defined by the
government, as assets with an initial individual cost of more than $5,000 and an estimated useful
life of three years or more. Such assets are recorded at historical cost or estimated historical cost if
purchased or constructed. Donated capital assets, donated works of art and similar items, and capital
assets received in a service concession are recorded at acquisition value on the date of donation.
Major outlays for capital assets and improvements are capitalized as projects are constructed.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially
extend assets’ lives are not capitalized.
Property, plant, and equipment of the primary government, as well as the component units, are
depreciated using the straight-line method over the following estimated useful years.
Buildings ..................................................................................................... 20-50 Years
Improvements other than buildings ............................................................... 5-30 Years
Machinery and equipment ............................................................................. 3-30 Years
Information systems and software ...................................................................... 3 Years
Infrastructure (water and sewer system) ...................................................... 10-50 Years
7. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section
for deferred outflows / inflows of resources. This separate financial statement element, deferred
outflows of resources, represents a consumption of net assets that applies to a future period(s) and
so will not be recognized as an outflow of resources (expense/ expenditure) until then. The
government has several items that qualify for reporting in this category. One example is the deferred
charge on refunding reported in the government-wide statement of net position. A deferred charge
on refunding results from the difference in the carrying value of refunded debt and its reacquisition
price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding
debt.
In addition to liabilities, the statement of financial position will sometimes report a separate section
for deferred inflows of resources. This separate financial statement element, deferred inflows of
resources, represents an acquisition of net assets that applies to a future period(s) and so will not
be recognized as an inflow of resources (revenue) until that time. The government has an item,
which arises under a modified accrual basis of accounting that qualifies for reporting in this
category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds
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September 30, 2025
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balance sheet. The governmental funds report unavailable revenues from property taxes, fines and
forfeitures and ambulance fees. These amounts are deferred and recognized as an inflow of
resources in the period that the amounts become available. Deferred inflows of resources can also
occur at the government wide level due to differences between investment gains and losses realized
on pension investments compared to assumption used within the pension and OPEB actuarial
valuation model.
8. Compensated Absences
The Town’s policy provides vacation and sick leave to be accrued at the start of employment.
Employees earn 10 days of vacation and 10 days of sick leave between one year and five years of
service. After completion of 5 years of service, 15 days of vacation and 15 days of sick leave per
year are earned. After completion of 10 years of service, 20 days of vacation and 20 days of sick
leave per year are earned. Unused vacation hours are paid upon termination or retirement at the
employee’s normal hourly rate.
9. Long-Term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are
reported as liabilities in the applicable governmental activities statement of net position. The long-
term debt consists primarily of bonds payable and accrued compensated absences.
Long-term debt for governmental funds is not reported as liabilities in the fund financial statements
until due. The debt proceeds are reported as other financing sources, net of the applicable premium
or discount and payments of principal and interest reported as expenditures. In the governmental
fund types, issuance costs, even if withheld from the actual net proceeds received, are reported as
debt service expenditures. However, claims and judgments paid from governmental funds are
reported as a liability in the fund financial statements only for the portion expected to be financed
from expendable available financial resources.
Long-term debt and other obligations, financed by proprietary funds, are reported as liabilities in
the appropriate funds. For proprietary fund types, bond premiums and discounts are deferred and
amortized over the life of the bonds using the effective interest method, if material. Bonds payable
are reported net of the applicable bond premium or discount. Issuance costs are expensed when
incurred.
Assets acquired under the terms of leases are recorded as liabilities and capitalized in the
government-wide financial statements at the present value of net minimum lease payments at
inception of the lease. In the year of acquisition, lease transactions are recorded as other financing
sources and as capital outlay expenditures in the general fund. Lease payments representing both
principal and interest are recorded as expenditures in the general fund upon payment with an
appropriate reduction of principal recorded in the government-wide financial statements.
10. Leases
The Town is a lessee for a noncancellable lease of a building and office equipment. The Town
recognizes a lease liability and an intangible right-to-use lease asset (“lease asset”) in the
government-wide financial statements. The Town recognizes lease liabilities with an individual
value of $10,000 or more.
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September 30, 2025
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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 (1) the discount
rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease
payments.
• The Town uses the interest rate charged by the lessor as the discount rate. When the interest
rate charged by the lessor is not provided, the Town generally uses its estimated incremental
borrowing rate as the discount rate for leases.
• The lease term includes the noncancellable period of the lease. Lease payments included in the
measurement of the lease liability are composed of fixed payments and purchase option price
that the Town is reasonably certain to exercise.
The Town monitors changes in circumstances that would require a remeasurement of its lease 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.
11. Pensions
For purposes of measuring the net pension liabilities, related deferred outflows and inflows of
resources, and pension expense, the Town’s specific information about its Fiduciary Net Position
in the Texas Municipal Retirement System (“TMRS”) and Teachers Retirement System (“TRS”)
and additions to/deductions from the Town’s Fiduciary Net Position have been determined on the
same basis as they are reported by TMRS and TRS. For this purpose, plan contributions are
recognized in the period that compensation is reported for the employee, which is when
contributions are legally due. Benefit payments and refunds are recognized when due and payable
in accordance with the benefit terms. Investments are reported at fair value.
For TMRS, information regarding the Town’s Total Pension Liability is obtained from TMRS
through reports prepared for the Town by TMRS consulting actuary, Gabriel Roeder Smith &
Company, in compliance with Governmental Accounting Standards Board (GASB) Statement No.
68, Accounting and Financial Reporting for Pensions.
For TRS, information regarding the Town’s Total Pension Liability is obtained from TRS which is
a cost-sharing multi-employer defined benefit plan. Reports prepared are in compliance with GASB
Statement No. 68.
12. Other Postemployment Benefits (“OPEB”)
The Town has implemented GASB Statement No. 75, Accounting and Financial Reporting for
Postemployment Benefits Other Than Pensions. This statement applies to the individual employers
(TMRS cities) in the TMRS Supplemental Death Benefits (SDB) plan, with retiree coverage. The
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September 30, 2025
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TMRS SDB covers both active and retiree benefits with no segregation of assets, and therefore
doesn’t meet the definition of a trust under GASB No. 75 (i.e., no assets are accumulated for OPEB)
and as such the SDB is considered to be an unfunded OPEB plan. For purposes of reporting under
GASB No. 75, the retiree portion of the SDB is not considered a cost sharing plan and is instead
considered a single employer, defined benefit OPEB plan. The death benefit for active employees
provides a lump-sum payment approximately equal to the employee’s annual salary, calculated
based on the employee’s actual earnings on which TMRS deposits are made, for the 12-month
period preceding the month of death. The death benefit amount for retirees is $7,500. GASB No. 75
requires the liability of employers and nonemployer contributing entities to employees for defined
benefit OPEB (net OPEB liability) to be measured as the portion of the present value of projected
benefit payments to be provided to current active and inactive employees that is attributed to those
employees’ past periods of service (total OPEB liability), less the amount of the OPEB plan’s
fiduciary net position.
For TRS, information regarding the Town’s Total OPEB Liability is obtained from TRS which is a
cost-sharing multi-employer defined benefit plan. Reports prepared are in compliance with GASB
Statement No. 75.
13. Net Position Flow Assumption
Sometimes the government will fund outlays for a particular purpose from both restricted
(e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the
amounts to report as restricted – net position and unrestricted – net position in the government-
wide and proprietary fund financial statements, a flow assumption must be made about the order in
which the resources are considered to be applied. It is the government’s policy to consider restricted
– net position to have been depleted before unrestricted – net position is applied.
14. Fund Balance Flow Assumption
Sometimes the government will fund outlays for a particular purpose from both restricted and
unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to
calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in
the governmental fund financial statements a flow assumption must be made about the order in
which the resources are considered to be applied. It is the government’s policy to consider restricted
fund balance to have been depleted before using any of the components of unrestricted fund balance.
Further, when the components of unrestricted fund balance can be used for the same purpose,
committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund
balance is applied last. The general fund is the only fund that reports a positive unassigned fund
balance amount. In other governmental funds it is not appropriate to report a positive unassigned
fund balance amount. However, in governmental funds other than
the general fund, if expenditures incurred for specific purposes exceed the amounts that are
restricted, committed, or assigned to those purposes, it may be necessary to report a negative
unassigned fund balance in that fund.
15. Fund Balance Policies
Fund balance of governmental funds is reported in various categories based on the nature of any
limitations requiring the use of resources for specific purposes. The government itself can establish
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September 30, 2025
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limitations on the use of resources through either a commitment (committed fund balance) or an
assignment (assigned fund balance).
The committed fund balance classification includes amounts that can be used only for the specific
purposes determined by a formal action of the government’s highest level of decision-making
authority. The governing council is the highest level of decision-making authority for the
government that can, by adoption of an ordinance prior to the end of the fiscal year, commit fund
balance. Once adopted, the limitation imposed by the ordinance remains in place until a similar
action is taken (the adoption of another ordinance) to remove or revise the limitation.
Amounts in the assigned fund balance classification are intended to be used by the government for
specific purposes but do not meet the criteria to be classified as committed. The governing body
(Council) has by resolution authorized the Director of Finance and Financial Services to assign
fund balance. The council may also assign fund balance as it does when appropriating fund balance
to cover a gap between estimated revenue and appropriations in the subsequent year’s appropriated
budget. Unlike commitments, assignments generally only exist temporarily. In other words, an
additional action does not normally have to be taken for the removal of an assignment. Conversely,
as discussed above, an additional action is essential to either remove or revise a commitment. The
general fund is the only fund that reports a positive unassigned fund balance amount.
16. Estimates
The preparation of financial statements, in conformity with generally accepted accounting
principles, requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the
financial statements and the reported amounts of revenues and expenditures/expenses during the
reporting period. Actual results could differ from those estimates.
Revenues and Expenditures/Expenses
1. Program Revenues
Amounts reported as program revenues include 1) charges to customers or applicants who purchase,
use, or directly benefit from goods, services, or privileges provided by a given function or segment
and 2) grants and contributions (including special assessments) that are restricted to meeting the
operational or capital requirements of a particular function or segment. All taxes, including those
dedicated for specific purposes, and other internally dedicated resources are reported as general
revenues rather than as program revenues.
2. Property Taxes
Property taxes are levied by October 1 on the assessed value listed as of the prior January 1 for all
real and business personal property in conformity with Subtitle E, Texas Property Tax Code. Taxes
are due on receipt of the tax bill and are delinquent if not paid before February 1 of the year
following the year in which imposed. Under state law, property taxes levied on real property
constitute a lien on the real property which cannot be forgiven without specific approval of the
State Legislature. The lien expires at the end of twenty years. Taxes levied on personal property
can be deemed uncollectible by the Town.
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Property taxes at the fund level are recorded as receivables and deferred revenues at the time the
taxes are assessed. Revenues are recognized as the related ad valorem taxes are collected.
Additional amounts estimated to be collectible in time to be a resource for payment of obligations
incurred during the fiscal year and therefore susceptible to accrual in accordance with Generally
Accepted Accounting Principles have been recognized as revenue.
3. Proprietary Funds Operating and Nonoperating Revenues and Expenses
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 the utility fund, golf course fund, and storm water utility funds are charges to customers
for sales and services. The utility fund also recognizes as operating revenue the portion of tap fees
intended to recover the cost of connecting new customers to the system. Operating expenses for
enterprise 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.
NOTE 2 – RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL
STATEMENTS
A. Explanation of certain differences between the governmental fund balance sheet and the
government-wide statement of net position.
The governmental fund balance sheet includes reconciliation between fund balance-total governmental
funds and net position-governmental activities as reported in the government-wide statement of net
position. One element of that reconciliation explains that long-term liabilities, including bonds, are not
due and payable in the current period and, therefore, are not reported in the funds.
B. Explanation of certain differences between the governmental fund statement of revenues,
expenditures, and changes in fund balances and the government-wide statement of activities.
The governmental fund statement of revenues, expenditures, and changes in fund balances includes a
reconciliation between net changes in fund balances – total governmental funds and changes in net
position of governmental states that, “the issuance of long-term debt (e.g., bonds) provides current
financial resources to governmental funds, while the repayment of the principal of long-term debt
consumes the current financial resources of governmental funds. Also, governmental funds report the
effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are
deferred and amortized in the statement of activities.”
NOTE 3 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
Annual budgets are adopted on a basis consistent with Generally Accepted Accounting Principles
(GAAP) for all governmental funds, with the exception of Solana PID capital projects, which is a
project-length based budget. The original budget is adopted by the Town Council prior to the beginning
of the year. The legal level of control as defined by the Council-approved policy is the fund level. No
funds can be transferred or added which affect the total fund expenditures without Town Council
approval. Appropriations lapse at the end of the year.
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TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
49
As of September 30, 2025, expenditures exceeded appropriations at the legal level of control (fund
level) as follows:
4B Economic Development Corporation ................................................................. $14,376
Economic Development ......................................................................................... $725,222
Debt Service Fund...................................................................................................... $8,244
Capital Projects Fund ................................................................................................. $2,682
Westlake Academy Expansion Capital Projects ....................................................... $97,490
A. Restricted Net Position
The Town records restricted net position on amounts with externally imposed restrictions (e.g., through
debt covenants or by grantors) or restrictions imposed by law through constitutional provisions or
enabling legislation. Total restricted net position for the primary government was $20,778,627, of which
$328,567 is restricted by enabling legislation.
B. Deficit Equity
At September 30, 2025, the Debt Service and Economic Development Funds had deficit fund balances
of $72,914 and $325,806, respectively. The deficit balances will be eliminated in the future through
reduction of expenses, increase in revenues, or reimbursements from other funds.
NOTE 4 – DETAILED NOTES ON ALL FUNDS
A. Deposits and Investments
Deposits - State statutes require that all deposits in financial institutions be fully collateralized by
U.S. Government obligations or its agencies and instrumentalities or direct obligations of Texas or its
agencies and instrumentalities that have a market value of not less than the principal amount of the
deposits. The Town’s cash deposits at September 30, 2025 and during the year ended September 30,
2025 were entirely covered by FDIC insurance or by pledged collateral held by the Town’s agent bank
in the Town’s name.
Legal and contractual provisions governing deposits and investments
The Public Funds Investment Act (Government Code Chapter 2256) contains specific provisions in the
areas of investment practices, management reports and establishment of appropriate policies. Among
other things, it requires the Town to adopt, implement, and publicize an investment policy. That policy
must address the following areas: (1) safety of principal and liquidity, (2) portfolio diversification, (3)
allowable investments, (4) acceptable risk levels, (5) expected rates of return, (6) maximum allowable
stated maturity of portfolio investments, (7) maximum average dollar-weighted maturity, allowed based
on the stated maturity date for the portfolio, and (8) investment staff quality and capabilities.
The Act also requires the Town to have independent auditors perform test procedures related to
investment practices as provided by the Act. The Town is in substantial compliance with the
requirements of the Act and with local policies.
Page 169 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
50
As of September 30, 2025, the Town had the following investments:
Investment Type Carrying Value
Weighted Average
Maturity (Years)
Investment Pools:
TexPool investment 105$ 0.070
TexasClass investment 27,826,419 0.100
Total Investment Pools 27,826,524
Debt Securities:
United States Treasury Notes 1,999,658 1.035
Total Debt Securities 1,999,658
Total Investments 29,826,182$
Interest rate risk: In compliance with the Town’s Investment Policy, as of September 30, 2025, the
Town minimized the interest rate risk, related to current events market turmoil in the portfolio by: In
order to limit interest and market rate risk from changes in interest rates, the Town’s investment policy
sets a maximum stated maturity limit of two years for obligations of the United States Government, its
agencies and instrumentalities (excluding mortgage backed securities) and one year for fully insured or
collateralized certificates of deposit. No more than 80% of the Town’s monthly average balance may
be invested in money market funds. Additionally, the Town invests in an investment pool that purchases
a combination of shorter- term investments with an average maturity of 31 days thus reducing the
interest rate risk.
Credit risk: The Town’s investment policy limits investments to obligations of the United States, State
of Texas, or their agencies and instrumentalities with an investment quality rating of not less than “A”
or its equivalent, by a nationally recognized investment rating firm. Other obligations must be
unconditionally guaranteed (either express or implied) by the full faith and credit of the United States
Government or the issuing U.S. agency and investment pools with an investment quality not less than
AAA or AAAm, or equivalent, by at least one nationally recognized rating service. As of September
30, 2025, all of the Town’s purchased investments in U.S. Agencies Obligations were rated AA+, AAA
and Aaa by Standard & Poors, Fitch and Moody’s, respectively.
Custodial credit risk – deposits: In the case of deposits, this is the risk that in the event of a bank failure,
the Town’s deposits may not be returned to it. State statutes require that all deposits in financial
institutions be insured or fully collateralized by U.S. government obligations or its agencies and
instrumentalities or direct obligations of Texas or its agencies and instrumentalities that have a market
value of not less than the principal amount of the deposits. As of September 30, 2025, the market values
of pledged securities and FDIC exceeded bank balances.
Custodial credit risk – investments: For an investment, this is the risk that, in the event of the failure of
the counterparty, the Town will not be able to recover the value of its investments or collateral securities
that are in the possession of an outside party. The Town’s investment policy requires that it will seek to
safeguard securities at financial institutions, avoiding physical possession.
Further, all trades, where applicable, are executed by delivery versus payment to ensure that securities
are deposited in the Town’s safeguard account prior to the release of funds.
Page 170 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
51
TexPool
TexPool was established as a trust company with the Treasurer of the State of Texas as trustee,
segregated from all other trustees, investments, and activities of the trust company. The State
Comptroller of Public Accounts exercises oversight responsibility over TexPool. Oversight includes the
ability to significantly influence operations, designation of management, and accountability for fiscal
matters. Additionally, the State Comptroller has established an advisory board composed of both
participants in TexPool and other persons who do not have a business relationship with TexPool. The
advisory board members review the investment policy and management fee structure. Finally, Standard
& Poor’s rate TexPool AAAm. As a requirement to maintain the rating, weekly portfolio information
must be submitted to Standard & Poor’s, as well as to the office of the Comptroller of Public Accounts
for review. At September 30, 2025, the fair value of the position in TexPool approximates fair value of
the shares. There were no limitations or restrictions on withdrawals.
Texas CLASS
The Texas Cooperative Liquid Assets Securities System Trust (“Texas CLASS”) was created as a local
government investment pool pursuant to Section 2256.016 of the Public Funds Investment Act, Texas
Government Code (PFIA). Per state code, entities may pool any of their funds, or funds under their
control, to preserve principal, maintain the liquidity of the funds, and maximize yield. The Texas
CLASS Trust Agreement is an agreement of indefinite term regarding the investment, reinvestment,
and withdrawal of local government funds. The parties to the Trust Agreement are Texas local
government entities that choose to participate in the Trust (the Participants), Public Trust Advisors,
LLC (Public Trust) as Program Administrator, and Wells Fargo Bank Texas, N.A. as Custodian. Finally,
Standard & Poor’s rate Texas CLASS AAAm. As a requirement to maintain the rating, weekly portfolio
information must be submitted to Standard & Poor’s, as well as to the office of the Comptroller of
Public Accounts for review. There were no limitations or restrictions on withdrawals.
As of September 30, 2025, the Town held U.S. Treasury notes with a fair value of $1,999,658, measured
on a recurring basis using Level 2 valuation inputs.
B. Receivables
The following comprise receivable balances of the primary government at September 30, 2025:
Governmental Activities
General
Westlake
Academy*Debt Service 4B EDC
Nonmajor
Governmental Total
Property taxes 54,930$ -$ 28,562$ -$ -$ 83,492$
Sales tax 1,314,739 - - 438,245 - 1,752,984
Franchise taxes 288,793 - - - - 288,793
Hotel occupancy - - - - 62,623 62,623
Due from other governments - 1,630,651 - - - 1,630,651
Other 222,313 15,108 - - - 237,421
Allowance (41,583) - (471) - - (42,054)
Total 1,839,192$ 1,645,759$ 28,091$ 438,245$ 62,623$ 4,013,910$
* As of June 30, 2025
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TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
52
Business-Type Activities
Utility Fund Cemetery Fund Total
Accounts 1,178,824$ 420$ 1,179,244$
Allowance (21,638) - (21,638)
Total 1,157,186$ 420$ 1,157,606$
C. Capital Assets
A summary of changes in governmental activities capital assets for the year end was as follows:
Beginning Balances Additions
Retirements/
Reclassifications Ending Balances
Capital assets, not being depreciated:
Land 12,446,059$ -$ -$ 12,446,059$
Construction in progress - 1,489,701 - 1,489,701
Total capital assets not being depreciated 12,446,059 1,489,701 - 13,935,760
Capital assets, being depreciated:
Capital improvements 41,041,443 1,776,838 - 42,818,281
Buildings 48,443,354 31,482 - 48,474,836
Machinery and equipment 6,250,170 - - 6,250,170
Information systems and software 1,691,910 85,899 - 1,777,809
Right of use assets - Town 2,160,094 - - 2,160,094
Right of use assets - Academy 840,769 54,288 (840,769) 54,288
Total capital assets being depreciated 100,427,740 1,948,507 (840,769) 101,535,478
Less accumulated depreciation
Capital improvements (11,372,245) (1,130,712) - (12,502,957)
Buildings (12,603,725) (1,097,175) - (13,700,900)
Machinery and equipment (5,123,434) (222,659) - (5,346,093)
Information systems and software (1,183,721) (96,586) - (1,280,307)
Right of use assets - Town (841,933) (324,014) - (1,165,947)
Right of use assets - Academy (809,937) (30,832) 840,769 -
Total accumulated depreciation (31,934,995) (2,901,978) 840,769 (33,996,204)
Net capital assets being depreciated 68,492,745 (953,471) - 67,539,274
Total capital assets 80,938,804$ 536,230$ -$ 81,475,034$
Depreciation expense was charged to governmental functions as follows:
General government 317,405$
Public safety 638,435
Public works 1,915,306
Education 30,832
Total Governmental Activities Depreciation Expense 2,901,978$
Page 172 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
53
A summary of changes in business-type activities capital assets the year ended September 30,2025 was
as follows:
Beginning Balances Additions
Retirements/
Reclassifications Ending Balances
Capital assets, not being depreciated:
Construction in progress 329,030$ -$ -$ 329,030$
Total capital assets not being depreciated 329,030 - - 329,030
Capital assets, being depreciated:
Capital improvements 14,985,259 - - 14,985,259
Wastewater treatment rights 635,199 - - 635,199
Machinery and equipment 3,887,360 734,807 - 4,622,167
Right of use assets 381,193 - - 381,193
Total capital assets being depreciated 19,889,011 734,807 - 20,623,818
Less accumulated depreciation
Capital improvements (7,693,329) (361,819) - (8,055,148)
Wastewater treatment rights (635,199) - - (635,199)
Machinery and equipment (3,020,196) (190,166) - (3,210,362)
Right of use assets (167,777) (59,167) - (226,944)
Total accumulated depreciation (11,516,501) (611,152) - (12,127,653)
Net capital assets being depreciated 8,372,510 123,655 - 8,496,165
Total capital assets 8,701,540$ 123,655$ -$ 8,825,195$
Depreciation expense was charged to business-type activities as follows:
Water and Sewer 611,152$
Total Business-Type Activities Depreciation Expense 611,152$
D. Other Long-term Liabilities
The following summarizes the changes in other long-term liabilities of the primary government during
the year. The general and utility fund has typically been used to liquidate the liability for compensated
absences for governmental activities and business-type activities, respectively.
Beginning Balances
(Restated)Increases* Decreases* Ending Balances
Amounts Due
Within One Year
Governmental Activities:
Compensated Absences 761,400$ 180,298$ -$ 941,698$ 847,528$
Total Governmental Activities 761,400$ 180,298$ -$ 941,698$ 847,528$
Other long-term liabilities due in more than one year 94,170$
Business-Type Activities:
Compensated Absences 9,561$ 20,344$ -$ 29,905$ 26,913$
Total Business-Type Activities 9,561$ 20,344$ -$ 29,905$ 26,913$
Other long-term liabilities due in more than one year 2,992$
E. Long-term Debt
The Town periodically issues general obligation bonds, certificates of obligation, and tax notes to
provide for the acquisition and construction of major capital facilities and infrastructure. Combination
tax and revenue certificates of obligation are issued for both governmental and business-type activities.
General obligation bonds, governmental revenue bonds and tax notes pledge the full faith and credit of
Page 173 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
54
the Town. The Town also periodically utilizes notes and leases to provide financing for general
government purposes. In general, the Town uses the debt service fund and general fund to liquidate
governmental long-term liabilities.
The following is a summary of changes in the Town’s total long-term liabilities for the year ended
September 30, 2025.
Beginning Balances Additions Reductions Ending Balances
Amounts Due
Within One Year
Governmental Activities:
General Obligation Bonds 9,510,000$ -$ (1,105,000)$ 8,405,000$ 1,135,000$
Certificates of Obligation 16,824,000 3,990,000 (588,600) 20,225,400 611,950
Tax Notes 3,098,000 - (471,000) 2,627,000 488,000
Less deferred amounts:
For premiums 1,158,251 102,910 (127,355) 1,133,806 -
Lease liabilities - Academy 169,708 54,288 (169,708) 54,288 17,829
Lease liabilities - Town 1,250,304 - (325,671) 924,633 337,304
Total Governmental Activities 32,010,263$ 4,147,198$ (2,787,334)$ 33,370,127$ 2,590,083$
Long-term debt due in more than one year 30,780,044$
Business-Type Activities:
General Obligation Refunding Bonds 14,165,000$ -$ (400,000)$ 13,765,000$ 420,000$
Certificates of Obligation 2,421,000 5,390,000 (121,400) 7,689,600 128,050
Lease liabilities - Town 220,642 - (57,471) 163,171 59,524
Less deferred amounts:
For premiums 736,041 142,114 (32,231) 854,924 -
Total Business-Type Activities 17,542,683$ 5,532,114$ (611,102)$ 22,472,695$ 607,574$
Long-term debt due in more than one year 21,865,121$
Long-term liabilities applicable to the Town’s governmental activities are not due and payable in the
current period and accordingly, are not reported as fund liabilities in the governmental funds. Interest
on long-term debt is not accrued in governmental funds, but rather is recognized as an expenditure
when due. The proprietary fund type long-term debt will be repaid, plus accrued interest, from operating
revenues of the respective fund. Leases are secured by the underlying asset. In the event of default, the
lender may demand immediate payment or take possession of the asset.
Page 174 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
55
At year end, long-term debt of governmental activities was comprised of the following debt issues:
Description Interest Rate Final Maturity Original Amount
Balance
9/30/2025
Governmental Activities:
General Obligation Bonds:
Refunding, Series 2013 2.23% 2028 2,200,000$ 485,000$
Refunding, Series 2014 3.47% 2032 1,910,000 1,495,000
Refunding, Series 2017 3.93% 2032 5,795,000 4,950,000
Refunding, Series 2021 0.61% 2031 4,430,000 1,475,000
14,335,000 8,405,000
Certificates of Obligation:
Series 2013* 3.42% 2043 8,294,800 6,105,400
Series 2016 3.39% 2046 9,180,000 7,415,000
Series 2021 1.63% 2041 3,215,000 2,715,000
Series 2025* 5.25% 2055 3,990,000 3,990,000
24,679,800 20,225,400
Tax Notes
Tax Note, Series 2023 3.59% 2030 3,552,000 2,627,000
3,552,000 2,627,000
Lease liabilities
Town - Terrace at Solana 1.00% 2028 2,160,094 924,633
Academy** 5.00% 2026 54,288 54,288
2,214,382 978,921
Total 44,781,182$ 32,236,321$
* Issued Certificate of Obligation series allocated across governmental and business type activities
**As of June 30, 2025
Description Interest Rate Final Maturity Original Amount
Balance
9/30/2025
Business-Type Activities:
General Obligation Bonds:
Refunding, Series 2022 3.00% 2047 14,920,000$ 13,765,000$
14,920,000 13,765,000
Certificates of Obligations:
Series 2013 2.00 - 4.00% 2043 1,025,000 754,600
Series 2018 1.98 - 3.06% 2028 2,100,000 1,545,000
Series 2025 5.25% 2055 5,390,000 5,390,000
8,515,000 7,689,600
Lease Liabilities
Town - Terrace at Solana 1.00% 2028 381,193 163,171
381,193 163,171
Total 23,816,193$ 21,617,771$
Page 175 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
56
The annual requirements to amortize long-term debt outstanding of governmental activities as of
September 30, 2025, are as follows:
General Obligation Refunding Bonds
Year Ending
September 30, Principal Interest
Total
Requirements
2026 1,135,000$ 299,513$ 1,434,513$
2027 1,170,000 259,370 1,429,370
2028 1,215,000 217,765 1,432,765
2029 1,190,000 172,750 1,362,750
2030 1,230,000 124,350 1,354,350
2031-2035 2,465,000 100,824 2,565,824
Total 8,405,000$ 1,174,572$ 9,579,572$
Certificates of Obligation
Year Ending
September 30, Principal Interest
Total
Requirements
2026 611,950$ 779,923$ 1,391,873$
2027 631,400 753,454 1,384,854
2028 650,300 732,214 1,382,514
2029 772,100 708,234 1,480,334
2030 800,450 681,352 1,481,802
2031-2035 4,180,000 2,985,087 7,165,087
2036-2040 4,472,700 2,305,581 6,778,281
2041-2045 3,616,500 1,512,027 5,128,527
2046-2050 1,899,500 1,007,329 2,906,829
2051-2055 2,590,500 386,033 2,976,533
Total 20,225,400$ 11,851,234$ 32,076,634$
Tax Notes
Year Ending
September 30, Principal Interest
Total
Requirements
2026 488,000$ 85,550$ 573,550$
2027 506,000 67,707 573,707
2028 525,000 49,201 574,201
2029 544,000 30,012 574,012
2030 564,000 10,124 574,124
Total 2,627,000$ 242,594$ 2,869,594$
Page 176 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
57
Lease Liabilities - Town
Year Ending
September 30,Principal Interest Total Requirements
2026 337,304$ 6,725$ 344,029$
2027 349,038 3,737 352,775
2028 238,291 780 239,071
Total 924,633$ 11,242$ 935,875$
As of September 30, 2025, the total net carrying value of the Town’s right to use assets was $994,417.
Lease Liabilities - Town
Year Ending
September 30,Principal Interest Total Requirements
2026 337,304$ 6,725$ 344,029$
2027 349,038 3,737 352,775
2028 238,291 780 239,071
Total 924,633$ 11,242$ 935,875$
As of June 30, 2025, the total net carrying value of the Academy’s right to use assets was $54,288.
The annual requirements to amortize long-term debt outstanding of business-type activities as of
September 30, 2025, are as follows:
General Obligation Refunding Bonds
Year Ending
September 30,Principal Interest Total Requirements
2026 420,000$ 448,900$ 868,900$
2027 435,000 431,800 866,800
2028 450,000 414,100 864,100
2029 470,000 395,700 865,700
2030 490,000 376,500 866,500
2031-2035 2,765,000 1,568,575 4,333,575
2036-2040 3,260,000 1,071,300 4,331,300
2041-2045 3,790,000 543,750 4,333,750
2045-2047 1,685,000 50,925 1,735,925
Total 13,765,000$ 5,301,550$ 19,066,550$
Page 177 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
58
Certificates of Obligation
Year Ending
September 30,Principal Interest Total Requirements
2026 128,050$ 349,913$ 477,963$
2027 133,600 338,798 472,398
2028 134,700 335,037 469,737
2029 152,900 330,845 483,745
2030 154,550 326,235 480,785
2031-2035 830,000 1,553,119 2,383,119
2036-2040 617,300 1,423,478 2,040,778
2041-2045 148,500 1,363,324 1,511,824
2046 - 2050 1,710,500 1,218,958 2,929,458
2051 - 2055 3,679,500 471,817 4,151,317
Total 7,689,600$ 7,711,521$ 15,401,121$
Lease Liabilities - Town
Year Ending
September 30,Principal Interest Total Requirements
2026 59,524$ 1,187$ 60,711$
2027 61,595 660 62,255
2028 42,052 780 42,832
Total 163,171$ 2,627$ 165,798$
As of September 30, 2025, the total net carrying value of the Town’s right to use assets was $152,249.
The following are the annual requirements to amortize long-term debt outstanding of the Trust Fund Private
Purpose Solana Public Improvement District (PID) as of September 30, 2025. The town is not obligated in
any manner for the special assessment debt but merely acts as the developer’s agent in handling the debt
service PID. The bond is fully serviced by the special assessments received.
Special Assessment Bonds
Year Ending
September 30, Principal Interest
Total
Requirements
2026 520,000$ 1,254,500$ 1,774,500$
2027 555,000 1,222,650 1,777,650
2028 590,000 1,188,656 1,778,656
2029 625,000 1,152,518 1,777,518
2030 665,000 1,114,237 1,779,237
2031-2035 4,025,000 4,904,480 8,929,480
2036-2040 5,500,000 3,490,811 8,990,811
2041-2045 7,580,000 1,512,468 9,092,468
Total 20,060,000$ 15,840,320$ 35,900,320$
Page 178 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
59
F. Unearned Revenue
Unearned revenue in the proprietary fund of $289,964 relates to the collection of the entire amount due
on sixteen Ductbank leases as follows: five leases with AT&T local network services ranging from 5 –
30 years; five leases with Verizon Southwest ranging from 5-30 years; one five-year leases with MCI
Metro; and one five-year lease with L3 Communications for use of the Town’s Ductbank.
Governmental funds also reported unearned revenues. Governmental unearned revenues totaled
$1,388,234, of which $427,057 was from State and Local Fiscal Recovery Funds. These funds were
received in advance of funds being earned. Consolidation of funds during a new financial system
implementation resulted in $956,265 in unallocated funds, this amount is recorded as unearned revenue
in the current period.
G. Deferred Charges on Refunding
A deferred charge resulting from the issuance of the 2010 and 2015 general obligation refunding bonds
has been recorded as a deferred outflow of resources and is being amortized to interest expense over
the term of the refunded debt. The net balance outstanding as of September 30, 2025 was $188,788 for
government-type activity reflected in the government- wide statements. Current year amortization
expense totaled $106,071.
H. Deferred Gain on Refunding
A deferred gain resulting from the issuance of the 2021 and 2022 general obligation refunding bonds
has been recorded as deferred inflow of resources. The net balance outstanding as of September 30,
2025 was $56,541 and $80,168 for governmental activities and business-type activities, respectively.
Current year amortization expense totaled $18,847 and $3,644, respectively.
I. Interfund Transactions
The compositions of interfund balances as of the year ended September 30, 2025 were as follows:
Due From (Receivable Fund)General Fund Debt Service
Visitors
Association Utility Fund Total
General fund -$ 96,933$ -$ 111,211$ 208,144$
Visitor Association 4,489 - - - 4,489
Economic Development - - 12,224 - 12,224
Total 4,489$ 96,933$ 12,224$ 111,211$ 224,857$
Due To (Payable Fund)
Interfund receivables and payables are used to cover operational and capital expenditures.
Page 179 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
60
Transfers between funds during the year are as follows:
Transfer In
Transfer out
Westlake
Academy Debt Service
Westlake Academy
Expansion Capital
Projects
Economic
Development Total
General fund 1,736,484$ -$ -$ 151,765$ 1,888,249$
4B EDC - 1,954,675 - - 1,954,675
Economic Development - - 255,000 - 255,000
Total 1,736,484$ 1,954,675$ 255,000$ 151,765$ 4,097,924$
Transfers were primarily used to support debt services and expenditures, as well as general
administrative expenditures.
NOTE 5 – OTHER INFORMATION
A. Risk Management
The Town is exposed to various risks of loss related to torts, theft of, damage to, and destruction of
assets; errors and omissions; injuries to employees, and natural disasters. The Town’s general liability,
workers’ compensation liability, law enforcement liability, errors and omissions liability, and
automobile liability coverage is insured by the Texas Municipal League, a public entity risk pool. The
Town’s only responsibility to the Texas Municipal League is to pay premiums for insurance and related
deductible amounts of these policies. Other risk of loss is covered by commercial insurance. Settlements
of claims have not exceeded coverage in the past three years.
B. Contingent Liabilities & Commitments
Litigation
Various claims and lawsuits are pending against the Town. In the opinion of Town management, after
consultation with legal counsel, the potential loss on these claims and lawsuits will not materially affect
the Town’s financial position.
Interlocal Agreement with the City of Southlake
In August 1995, the Town entered into an agreement with the City of Southlake to allow the Town to
utilize capacity in a sewer line and to set forth their respective rights and obligations with respect to the
sewer line owned by the City of Southlake. The Town is obligated to share in the cost of construction,
operation and maintenance of the sewer line. The sewer line was constructed in 2000. Additionally, the
Town must pay the City of Southlake all transportation, treatment and related costs allocable to the
metered flow of sewage from the Town into the sewer line. Costs associated with this agreement for
the year ended September 30, 2025, were $1,006,727.
Water Purchase Contract
The Town has a contract with the City of Fort Worth, Texas, to purchase water. Under the contract, the
Town may obtain from the City of Fort Worth, a supply of potable water at a reasonable rate based on
water usage. The rate charges are subject to minimum annual contract payments. Water expense for the
year ended September 30, 2025, was $1,483,271.
Page 180 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
61
C. Defined Benefit Pension Plans
Texas Municipal Retirement System
Plan Description
The Town of Westlake, participates as one of 938 plans in the defined benefit cash-balance plan
administered by the Texas Municipal Retirement System (TMRS). TMRS is a statewide public
retirement plan created by the State of Texas and administered in accordance with the TMRS Act,
Subtitle G, Title 8, Texas Government Code (the TMRS Act) as an agent multiple-employer
retirement system for employees of Texas participating cities. The TMRS Act places the general
administration and management of TMRS with a six-member, Governor-appointed Board of
Trustees; however, TMRS is not fiscally dependent on the State of Texas. TMRS issues a publicly
available Annual Comprehensive Financial Report (Annual Report) that can be obtained at
tmrs.com.
All eligible employees of the Town are required to participate in TMRS.
Benefits Provided
TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the
governing body of the Town, within the options available in the state statutes governing TMRS.
At retirement, the benefit is calculated as if the sum of the employee’s contributions, with interest,
and the town-financed monetary credits with interest were used to purchase an annuity. Members
may choose to receive their retirement benefit in one of seven payment options. Members may also
choose to receive a portion of their benefit as a partial lump sum Distribution in an amount equal
to 12, 24, or 36 monthly payments, which cannot exceed 75% of the member’s deposits and interest
The plan provisions are adopted by the governing body of the Town, within the options available
in the state statutes governing TMRS and within the actuarial constraints also in the statutes.
Plan provisions for the Town were as follows:
Plan Year 2022 Plan Year 2023
Employee deposit rate 7% 7%
Matching ratio (town to employee) 2 to 1 2 to 1
Years required for vesting 5 5
Service retirement eligibility
(expressed as age / years of service)
60/5, 0/20
60/5, 0/20
Updated service credit 100% Repeating
Transfers
100% Repeating
Transfers
Annuity increase (to retirees) 0% of CPI repeating 0% of CPI repeating
The Town also participates in Social Security.
Page 181 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
62
Employees covered by benefit terms
At the December 31, 2024 valuation and measurement date, the following employees were covered
by the benefit terms:
Inactive employees or beneficiaries currently receiving benefits............................... 31
Inactive employees entitled to but not yet receiving benefits .................................... 47
Active employees ....................................................................................................... 49
Total ......................................................................................................................... 127
Contributions
The contribution rates for employees in TMRS are either 5%, 6%, or 7% of employee gross
earnings, and the Town matching percentages are either 100%, 150%, or 200%, both as adopted by
the governing body of the Town. Under the state law governing TMRS, the contribution rate for
each town is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost
method. The actuarially determined rate is the estimated amount necessary to finance the cost of
benefits earned by employees during the year, with an additional amount to finance any unfunded
accrued liability.
Employees for the Town of Westlake, Texas were required to contribute 7% of their annual gross
earnings during the fiscal year. The contribution rates for the Town of Westlake, Texas were 12.27%
and 13.64% in calendar years 2024 and 2025, respectively. The Town’s contributions to TMRS for
the year ended September 30, 2025, were $686,700 and were more than the required contributions
Net Pension Liability
The Town’s Net Pension Liability (NPL) was measured as of December 31, 2024, and the Total
Pension Liability (TPL) used to calculate the Net Pension Liability was determined by an actuarial
valuation as of that date.
The Total Pension Liability in the December 31, 2024 actuarial valuation was determined using the
following actuarial assumptions:
Inflation 2.5% per year
Overall payroll growth 2.75% per year, adjusted down for population declines, if any
Investment Rate of Return 6.75%, net of pension plan investment expense, including
inflation
Salary increases are based on a service-related table. Mortality rates for active members are based
on the PUB(10) mortality tables with 110% of the Public Safety table used for males and 100% of
the General Employee table used for females. Mortality rates for healthy retirees and beneficiaries
are based on the Gender-distinct 2019 Municipal Retirees of Texas mortality tables. Male rates are
multiplied by 103% and female rates are multiplied by 105%. The rates for actives, healthy retirees
and beneficiaries are projected on a fully generational basis by the most recent Scale MP-2021 to
account for future mortality improvements. For disabled annuitants, the same mortality tables for
healthy retirees are used with a 4-year set-forward for males and a 3-year set-forward for females.
In addition, a 3.5% and 3.0% minimum mortality rate is applied, for males and females respectively,
to reflect the impairment for younger members who become disabled. The rates are projected on a
Page 182 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
63
fully generational basis by the most recent Scale MP2021 to account for future mortality
improvements subject to the 3% floor.
The actuarial assumptions were developed primarily from the actuarial investigation of the
experience of TMRS over the four-year period from December 31, 2018 to December 31, 2022.
The assumptions were adopted in 2023 and first used in the December 31, 2023, actuarial valuation.
The post-retirement mortality assumption for Annuity Purchase Rates (APRs) is based on the
Mortality Experience Investigation Study covering 2009 through 2011 and dated December 31,
2013. Plan assets are managed on a total return basis with an emphasis on both capital appreciation
as well as the production of income to satisfy the short term and long-term funding needs of TMRS.
The long-term expected rate of return on pension plan investments was determined by best estimate
ranges of expected returns for each major asset class. The long-term expected rate of return is
determined by weighting the expected return for each major asset class by the respective target
asset allocation percentage. The target allocation and best estimates of the expected return for each
major asset class in fiscal year 2025 are summarized in the following table:
Target Allocation
Long-Term Expected
Real Rate of Return
(Arithmetic)
Global Equity 35.0% 7.1%
Core Fixed Income 6.0% 5.0%
Non-Core Fixed Income 6.0% 6.8%
Other Public and Private Markets 4.0% 7.3%
Real Estate 12.0% 6.7%
Hedge Funds 5.0% 6.4%
Private Equity 13.0% 8.5%
Total 6.0% 6.0%
Discount Rate
The discount rate used to measure the Total Pension Liability was 6.75%. The projection of cash
flows used to determine the discount rate assumed that member and employer contributions will be
made at the rates specified in statute. Based on that assumption, the pension plan’s Fiduciary Net
Position was projected to be available to make all projected future benefit payments of current
active and inactive members. Therefore, the long-term expected rate of return on pension plan
investments was applied to all periods of projected benefit payments to determine the Total Pension
Liability.
Page 183 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
64
Changes in Net Pension Liability
Total Pension Liability
(a)
Plan Fiduciary Net
Position (b)
Net Pension Liability
(a) – (b)
Balance at 12/31/22 13,912,377$ 12,470,477$ 1,441,900$
Changes for the year:
Service Cost 854,585 - 854,585
Interest 950,884 - 950,884
Difference between expected
and actual experience 127,522 - 127,522
Changes of assumptions - - -
Contributions – employer - 559,500 (559,500)
Contributions – employee - 325,291 (325,291)
Net investment income - 1,302,883 (1,302,883)
Benefit payments, including refunds
of employee contributions (505,007) (505,007) -
Administrative expense - (8,310) 8,310
Other changes - (194) 194
Net changes 1,427,984 1,674,163 (246,179)
Balance at 12/31/23 15,340,361$ 14,144,640$ 1,195,721$
The Town uses the general fund to liquidate pension liabilities.
Sensitivity of the Net Position Liability to Changes in the Discount Rate
The following presents the net pension liability of the Town, calculated using the discount rate of
6.75%, as well as what the Town’s net pension liability would be if it were calculated using a
discount rate that is 1-percentage-point lower (5.75%) or 1-percentage-point higher (7.75%) than
the current rate:
1% Decrease
5.75%
Current Single Rate
Assumption
6.75%
1% Increase
7.75%
$ 3,528,519 $ 1,195,721 $ (703,749)
Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s Fiduciary Net Position is available in a separately
issued TMRS financial report. That report may be obtained on the Internet at www.tmrs.com.
Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related
to Pensions
For the year ended September 30, 2025, the Town recognized a pension expense of $586,614. This
amount is included as part of expenses within the functional program activities.
Page 184 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
65
At September 30, 2025, the Town reported deferred outflows and inflows of resources related to
pensions from the following sources:
Deferred Outflows of
Resources
Deferred (Inflows) of
Resources
Net difference between projected and actual
investment earnings -$ (129,057)$
Changes in assumptions - (6,296)
Differences between expected and actual experience - (179,767)
Contributions subsequent to the measurement date 549,579 -
Total 549,579$ (315,120)$
Deferred outflows of resources related to pensions resulting from contributions subsequent to the
measurement date of $549,579 will be recognized as a reduction of the net pension liability for the
year ending September 30, 2025.
Other amounts reported as deferred outflows and inflows of resources related to pensions will be
recognized in pension expenses as follows:
Teachers Retirement System of Texas
Plan Description
The Academy participates in a cost-sharing multiple-employer defined benefit pension that has a
special funding situation. The plan is administered by the Teacher Retirement System of
Texas(TRS). TRS’s defined benefit pension plan is established and administered in accordance with
the Texas Constitution, Article XVI, Section 67 and Texas Government Code, Title 8, Subtitle C.
The pension trust fund is a qualified pension trust under Section 401(a) of the Internal Revenue
Code. The Texas Legislature establishes benefits and contribution rates within the guidelines of the
Texas Constitution. The pension’s Board of Trustees does not have the authority to establish or
amend benefit terms.
All employees of public, state-supported educational institutions in Texas who are employed for
one-half or more of the standard work load and who are not exempted from membership under
Texas Government Code, Title 8, Section 822.002 are covered by the system.
TRS Pension Plan Fiduciary Net Position
Detail information about the Teacher Retirement System’s fiduciary net position is available in a
separately issued Annual Comprehensive Financial Report (ACFR) that includes financial
statements and required supplementary information. That report may be obtained on the Internet
Year Ended December 31:
2024 (56,182)$
2025 50,153
2026 (216,867)
2027 (92,224)
(315,120)$
Page 185 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
66
at https://www.trs.texas.gov/sites/default/files/migrated/TRS-Documents-trs-acfr-2024.pdf; by
writing to TRS at 1000 Red River Street, Austin, TX, 78701-2698, or by calling (512) 542-6592.
Benefits Provided
TRS provides service and disability retirement, as well as death and survivor benefits, to eligible
employees (and their beneficiaries) of public and higher education in Texas. The pension formula
is calculated using 2.3 percent (multiplier) times the average of the five highest annual creditable
salaries times years of credited service to arrive at the annual standard annuity except for members
who are grandfathered, the three highest annual salaries are used. The normal service retirement is
at age 65 with 5 years of credited service or when the sum of the member’s age and years of credited
service equals 80 or more years. Early retirement is at age 55 with 5 years of service credit or earlier
than 55 with 30 years of service credit. There are additional provisions for early retirement if the
sum of the member’s age and years of service credit total at least 80, but the member is less than
age 60 or 62 depending on date of employment, or if the member was grandfathered in under a
previous rule. There are no automatic post-employment benefit changes; including automatic
COLAs. Ad hoc post-employment benefit changes, including ad hoc COLAs can be granted by the
Texas Legislature as noted in the Plan description in (A) above.
Texas Government Code section 821.006 prohibits benefit improvements, if, as a result of the
particular action, the time required to amortize TRS unfunded actuarial liabilities would be
increased to a period that exceeds 31 years, or, if the amortization period already exceeds 31 years,
the period would be increased by such action. Actuarial implications of the funding provided in the
manner are determined by the System’s actuary.
Contributions
Contribution requirements are established or amended pursuant to Article 16, section 67 of the
Texas Constitution which requires the Texas legislature to establish a member contribution rate of
not less than 6 percent of the member’s annual compensation and a state contribution rate of not
less than 6 percent and not more than 10 percent of the aggregate annual compensation paid to
members of the system during the fiscal year. Employee contribution rates are set in state statute,
Texas Government Code 825.402. The TRS Pension Reform Bill (Senate Bill 12) of the 86th Texas
Legislature amended Texas Government Code 825.402 for member contributions and increased
employee and employer contribution rates for fiscal years 2019 through 2025.
Schedule of Contribution Rates
Contribution Rates
2023
(Rate)
2024
(Rate)
Member 8.25% 8.25%
Non-employer contributing entity (State) 8.25% 8.25%
Employers 8.25% 8.25%
The employer and member contributions for the Academy’s fiscal year 2025 amounted to $385,522
and $587,442, respectively. The State’s contributions for plan year 2024 (measurement year)
amounted to $354,401.
Contributors to the plan include members, employers and the State of Texas as the only non-
employer contributing entity. The State is the employer for senior colleges, medical schools and
Page 186 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
67
state agencies including TRS. In each respective role, the State contributes to the plan in accordance
with state statutes and the General Appropriations Act (GAA).
As the non-employer contributing entity for public education and junior colleges, the State of Texas
contributes to the retirement system an amount equal to the current employer contribution rate times
the aggregate annual compensation of all participating members of the pension trust fund during
that fiscal year reduced by the amounts described below which are paid by the employers.
Employers (public school, junior college, other entities or the State of Texas as the employer for
senior universities and medical schools) are required to pay the employer contribution rate in the
following instances:
• On the portion of the member’s salary that exceeds the statutory minimum for members entitled
to the statutory minimum under Section 21.402 of the Texas Education Code.
• During a new member’s first 90 days of employment.
• When any or all of an employee’s salary is paid by federal funding sources, a privately
sponsored source, from non-educational and general, or local funds.
• When the employing district is a public junior college or junior college district, the employer
shall contribute to the retirement system an amount equal to 50 percent of the state contribution
rate for certain instructional or administrative employees; and 100 percent of the state
contribution rate for all other employees.
In addition to the employer contributions listed above, there is an additional surcharge an employer
is subject to.
• All public schools, charter schools, and regional educational service centers must contribute
1.8 percent of the member’s salary beginning in fiscal year 2023, gradually increasing to 2
percent in fiscal year 2025.
• When employing a retiree of the Teacher Retirement System, the employer shall pay both the
member contribution and the state contribution as an employment after retirement surcharge.
Actuarial Assumptions
The Total Pension Liability in the August 31, 2024 actuarial valuation was determined using the
following actuarial assumptions:
Valuation Date August 31, 2023 rolled forward to August 31,
2024
Actuarial Cost Method Individual entry age normal
Asset Valuation Method Fair Value
Single Discount Rate 7.00%
Investment Rate of Return 7.00%
Municipal Bond Rate as of August 2020 3.87% as reported in Fidelity Index’s 20-Year
Municipal GO AA Index as of August 2020
Inflation 2.30% per year
Overall payroll growth 2.95% to 8.95%, including inflation
Page 187 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
68
Active mortality rates Active mortality rates were based on the
published PUB(2010) Mortality Tables for
Teachers, below median, also with full
generational mortality.
The actuarial methods and assumptions are used in the determination of the total pension liability
are the same assumptions used in the actuarial valuation as of August 31, 2024. For a full
description of these assumptions, please see the actuarial valuation report dated November 21, 2024.
Discount Rate
Based on those assumptions, the pension plan’s fiduciary net position was projected to be available
to make all future benefit payments of current plan members. Therefore, the long-term expected
rate of return on pension plan investments was applied to all periods of projected benefit payments
to determine the total pension liability.
The long-term rate of return on pension plan investments is 7.00 percent. The long-term expected
rate of return on pension plan investments was determined using a building-block method in which
best estimates ranges of expected future real rates of return (expected returns, net of pension plan
investment expense and inflation) are developed for each major asset class. These ranges are
combined to produce the long-term expected rate of return by weighting the expected future real
rates of return by the target asset allocation percentage and by adding expected inflation. Best
estimates of geometric real rates of return for each major asset class as of August 31, 2024 (see
page 88 of the TRS ACFR) are summarized in the following table:
Target Allocation
Long-Term
Expected Real Rate
of Return
(Geometric)
Expected Contribution
to Long-Term Portfolio
Returns
Global Equity 54.0% 20.5% 3.7%
Stable Value 21.0% 8.9% 0.6%
Real Return 21.0% 14.7% 1.6%
Risk Parity 8.0% 4.0% 0.4%
Asset Allocation Leverage (4.0)% 2.3% (0.1)%
Inflation – – 2.4%
Volatility Drag – – (0.9)%
Total 100.0%
Discount Rate Sensitivity Analysis
The following presents the net pension liability of the Town, calculated using the discount rate of
7.00%, as well as what the Town’s net pension liability would be if it were calculated using a
discount rate that is 1-percentage-point lower (6.00%) or 1-percentage-point higher (8.00%) than
the current rate:
1% Decrease
6.00%
Current Single Rate
Assumption
7.00%
1% Increase
8.00%
$ 6,626,610 $ 4,148,753 $ 2,095,672
Page 188 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
69
Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related
to Pensions
At June 30, 2025, the Academy reported a liability of $4,148,753 for its proportionate share of the
TRS’s net pension liability. This liability reflects a reduction for State pension support provided to
the Academy. The amount recognized by the Academy as its proportionate share of the net pension
liability, the related State support, and the total portion of the net pension liability that was
associated with the Academy were as follows:
Academy’s proportionate share of the collective net pension liability $ 4,148,753
State’s proportionate share that is associated with Academy 3,840,512
Total $ 7,990,265
The net pension liability was measured as of August 31, 2024 and the total pension liability used
to calculate the net pension liability was determined by an actuarial valuation as of that date. The
Academy’s proportion of the net pension liability was based on the Academy’s contributions to the
pension plan relative to the contributions of all employers to the plan for the period
September 1, 2023 through August 31, 2024.
At August 31, 2024, the employer’s proportion of the collective net pension liability was
0.0067918619%, which was an increase of 0.0004007692% from its proportion measured as of
August 31, 2023.
Changes since the Prior Measurement Date
The actuarial assumptions and methods are the same as used in the determination of the prior year’s
net pension liability.
The 2023 Texas Legislature passed Senate Bill 10 (SB 10), which provided a stipend payment to
certain retirees and variable ad hoc cost-of-living adjustments (COLA) to certain retirees in early
fiscal year 2024. Due to its timing, the legislation and payments were not reflected in the
August 31, 2023 actuarial valuation. Under the roll forward method, an adjustment was made to
reflect the legislation in the rolled forward liabilities for the current measurement year, August 31,
2024. The Legislature appropriated funds to pay for this one-time stipend so there will be no impact
on the net pension liability of TRS.
For the year ended June 30, 2025, the Academy recognized pension expense of $1,248,823 and
revenue of $459,125 for support provided by the State.
Page 189 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
70
At June 30, 2025, the Academy reported deferred outflows and inflows of resources related to
pensions from the following sources:
Deferred Outflows
of Resources
Deferred (Inflows)
of Resources
Net difference between projected and actual
investment earnings 228,674$ (32,391)$
Changes in assumptions 214,209 (28,718)
Differences between expected and actual experience 25,219 -
Changes in proportion and differences in contributions 716,689 (67,888)
Contributions subsequent to the measurement date 309,709 -
Total 1,494,500$ (128,997)$
Deferred outflows of resources related to pensions resulting from contributions subsequent to the
measurement date of $295,372 will be recognized as a reduction of the net pension liability for the
year ending June 30, 2026.
Other amounts reported as deferred outflows and inflows of resources related to pensions will be
recognized in pension expense as follows:
Year Ended August 31:
2025 308,590$
2026 597,872
2027 150,965
2028 (39,502)
2029 37,869
1,055,794$
D. Postemployment Benefits Other Than Pensions
The Town also participates in a defined benefit group-term life insurance plan operated by the Texas
Municipal Retirement System (TMRS) known as the Supplemental Death Benefits Fund (SDBF). This
is a voluntary program in which participating member cities may elect, by ordinance, to provide group-
term life insurance coverage for their active members, including or not including retirees. The Town
elected, by ordinance, to provide group-term life insurance coverage to both current and retired
employees. The Town may terminate coverage under and discontinue participation in the SDBF by
adopting an ordinance before November 1 of any year to be effective the following January 1.
The death benefit for active employees provides a lump-sum payment approximately equal to the
employee’s annual salary (calculated based on the employee’s actual earnings, for the 12-month period
preceding the month of death); retired employees are insured for $7,500; this coverage is an “other
postemployment benefit,” or OPEB. The SDBF covers both active and retiree benefits with no
segregation of assets and, therefore, doesn’t meet the definition of a trust under GASB No. 75,
paragraph 4b, (i.e., no assets are accumulated for OPEB). As such, the SDBF is considered to be a
single-employer unfunded OPEB plan (and not a cost sharing plan) with benefit payments treated as
being equal to the employer’s yearly contributions for retirees.
Page 190 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
71
The Town offers supplemental death to: Plan Year 2023 Plan Year 2024
Active employees (yes or no) Yes Yes
Retirees (yes or no) Yes Yes
The Town contributes to the SDBF at a contractually required rate as determined by an annual actuarial
valuation. The rate is equal to the cost of providing one-year term life insurance. The funding policy
for the SDBF program is to assure that adequate resources are available to meet all death benefit
payments for the upcoming year; the intent is not to pre- fund retiree term life insurance during
employees’ entire careers.
Employees covered by benefit terms
At the December 31, 2024 valuation and measurement date, the following employees were covered by
the benefit terms:
Inactive employees or beneficiaries currently receiving benefits............................... 22
Inactive employees entitled to but not yet receiving benefits ...................................... 5
Active employees ....................................................................................................... 49
Total ............................................................................................................................ 76
The Town’s contributions to the TMRS SDBF for the years ended 2025 and 2024 were $2,497, and
$1,679, respectively, which equaled the required contributions each year.
Page 191 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
72
Schedule of Contribution Rates
(RETIREE-only portion of the rate)
Plan / Calendar Year
Annual Required
Contribution
(Rate)
Actual
Contribution Made
(Rate)
Percentage of ARC
Contributed
2023 0.03% 0.03% 100.0%
2024 0.04% 0.04% 100.0%
2025 0.05% 0.05% 100.0%
Total OPEB Liability
The Town’s Postemployment Benefits Other Than Pensions Liability (OPEB) was measured as of
December 31, 2024, and the Total OPEB Liability was determined by an actuarial valuation as of that
date.
Actuarial assumptions:
The Total OPEB Liability in the December 31, 2024 actuarial valuation was determined using the
following actuarial assumptions:
Inflation 2.5% per year
Overall payroll growth 3.6% to 11.85%, including inflation per year
Discount rate 4.08%
Retirees’ share of benefit-related costs $0
Administrative expenses All administrative expenses are paid through the
Pension Trust and accounted for under reporting
requirements under GASB Statement No. 68
All administrative expenses are paid through the Pension Trust and accounted for under reporting Salary
increases were based on a service-related table. Mortality rates for active members, retirees, and
beneficiaries were based on the gender-distinct 2019 Retirees of Texas Mortality Tables, with male rates
multiplied by 103% and female rates multiplied by 105%. The rates are projected on a fully generational
basis the most recent Scale MP-2021 (with immediate convergence. For disabled annuitants, the
gender- distinct 2019 Retirees of Texas Mortality Tables are used with males rates multiplied by 109%
and female rates multiplied by 103% with a 4-year set- forward for males and 3-year set-forward for
females. In addition, a 3.5 and 3% minimum mortality rate is applied to reflect the impairment for
younger members who become disabled for males and females, respectively. The rates are projected on
a fully generational basis by the most recent Scale MP-2021 (with immediate convergence)to account
for future mortality improvements subject to the 3% floor.
Discount Rate:
The discount rate used to measure the Total OPEB Liability was 4.08%. The discount rate was based
on the the Bond Buyer “10-Bond GO Index” rate closest to but not later than the measurement date.
Page 192 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
73
Sensitivity of the Total OPEB Liability to Changes in the Discount Rate
The following presents the total OPEB liability of the Town, calculated using the discount rate of 4.08%,
as well as what the Town’s total OPEB liability (asset) would be if it were calculated using a discount
rate that is 1-percentage-point lower (3.08%) or 1-percentage- point higher (5.08%) than the current
rate:
1% Decrease
3.08%
Current Single Rate
Assumption
4.08%
1% Increase
5.08%
$ 124,334 $ 103,218 $ 86,883
Changes in the Total OPEB Liability:
Total OPEB Liability
Balance at 12/31/23 98,162$
Changes for the year:
Service Cost 6,506
Interest 3,788
Difference between expected and actual experience 2,627
Changes of assumptions (6,006)
Benefit payments, including refunds of employee contributions (1,859)
Net changes 5,056
Balance at 12/31/24 103,218$
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related
to OPEB
For the year ended September 30, 2025, the Town recognized OPEB expense of $8,109.
At September 30, 2025, the Town reported deferred outflows of resources and deferred inflows of
resources related to the OPEB liability from the following sources:
Deferred Outflows
of Resources
Deferred (Inflows)
of Resources
Changes in assumptions -$ (21,600)$
Differences between expected and actual experience 65 -
Contributions subsequent to the measurement date 2,042 -
Total 2,107$ (21,600)$
The Town reported $2,042 as deferred outflows of resources related to OPEB resulting from
contributions subsequent to the measurement date that will be recognized as a reduction of the OPEB
liability for the year ending September 30, 2026.
Page 193 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
74
Other amounts reported as deferred outflows of resources related to OPEB will be recognized in OPEB
expense as follows:
Year Ended December 31:
2024 (1,884)$
2025 (2,330)
2026 (6,050)
2027 (6,331)
2028 (4,681)
Thereafter (259)
(21,535)$
E. Defined Other Post Employment Benefit Plan
Texas Retirement System – Care
Plan Description
The Academy participates in the Texas Public School Retired Employees Group Insurance Program
(TRS-Care). It is a multiple-employer, cost-sharing, defined benefit OPEB plan with a special
funding situation. The TRS-Care program was established in 1986 by the Texas Legislature. The
TRS Board of Trustees administers the TRS-Care program and the related fund in accordance with
Texas Insurance Code Chapter 1575. The Board of Trustees is granted the authority to establish
basic and optional group insurance coverage for participants as well as to amend benefit terms as
needed under Chapter 1575.052. The Board may adopt rules, plans, procedures, and orders
reasonably necessary to administer the program, including minimum benefits and financing
standards.
TRS-Care Plan Fiduciary Net Position
Detail information about the TRS-Care’s fiduciary net position is available in the separately- issued
TRS Comprehensive Annual Financial Report that includes financial statements and required
supplementary information. That report may be obtained on the Internet at
https://www.trs.texas.gov//fault///Documents-trs-acfr-2024.pdf; by writing to TRS at 1000 Red
River Street, Austin, TX 78701-2698; or by calling (512) 542-6592.
Benefits Provided
TRS-Care provides a basic health insurance coverage (TRS-Care 1), at no cost to all retirees from
public schools, charter schools, regional education service centers and other educational academies
who are members of the TRS pension plan. Optional dependent coverage is available for an
additional fee.
Eligible retirees and their dependents not enrolled in Medicare may pay premiums to participate in
one of two optional insurance plans with more comprehensive benefits (TRS-Care 2 and TRS- Care
3). Eligible retirees and dependents enrolled in Medicare may elect to participate in one of the two
Medicare health plans for an additional fee. To qualify for TRS-Care coverage, a retiree must have
at least 10 years of service credit in the TRS pension system. The Board of Trustees is granted the
authority to establish basic and optional group insurance coverage for participants as well as to
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TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
75
amend benefit terms as needed under Chapter 1575.052. There are no automatic post- employment
benefit changes; including automatic COLAs.
The premium rates for the optional health insurance are based on years of service of the member.
The schedule below shows the monthly rates for a retiree with and without Medicare coverage.
TRS-Care Monthly Premium Rates
Medicare Non-Medicare
Retiree or Surviving Spouse $ 135 $ 200
Retiree and Spouse 529 689
Retiree or Surviving Spouse and Children 468 408
Retiree and Family 1,020 999
Contributions
Contribution rates for the TRS-Care plan are established in state statute by the Texas Legislature,
and there is no continuing obligation to provide benefits beyond each fiscal year. The TRS-Care
plan is currently funded on a pay-as-you-go basis and is subject to change based on available
funding. Funding for TRS-Care is provided by retiree premium contributions and contributions
from the state, active employees, and Academy based upon Academy payroll. The TRS Board of
Trustees does not have the authority to set or amend contribution rates.
Texas Insurance Code, section 1575.202 establishes the state’s contribution rate which is 1.25% of
the employee’s salary. Section 1575.203 establishes the active employee’s rate which is .65% of
pay. Section 1575.204 establishes an employer contribution rate of not less than 0.25% or not more
than 0.75% of the salary of each active employee of the public. The actual employer contribution
rate is prescribed by the Legislature in the General Appropriations Act. The following table shows
contributions to the TRS-Care plan by type of contributor.
Schedule of Contribution Rates
Contribution Rates
2024
(Rate)
2025
(Rate)
Active employee 0.65% 0.65%
Non-employer contributing entity (State) 1.25% 1.25%
Employers 0.75% 0.75%
Federal/Private Funding 1.25% 1.25%
The employer and member contributions for the Academy’s fiscal year 2025 amounted to $59,794
and $46,866, respectively. The State’s contributions for plan year 20234(measurement year)
amounted to $76,351.
In addition to the employer contributions listed above, there is an additional surcharge all TRS
employers are subject to (regardless of whether or not they participate in the TRS Care OPEB
program). When employers hire a TRS retiree, they are required to pay to TRS Care, a monthly
surcharge of $535 per retiree.
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TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
76
Actuarial assumptions
The actuarial valuation of the OPEB plan offered through TRS-Care is similar to the actuarial
valuation performed for the pension plan, except that the OPEB valuation is more complex. The
demographic assumptions were updated based on the experience study performed for TRS for the
period ending August 31, 2021. The following assumptions and other inputs used for members of
TRS-Care are based on an established pattern of practice and are identical to the assumptions used
in the August 31, 2022 TRS pension actuarial valuation that was rolled forward to August 31, 2023:
Valuation Date August 31, 2023 rolled forward to August 31, 2024
Inflation 2.30% per year
Discount Rate 3.87%, as reported in Fidelity Index’s 20-year Municipal GO AA
Index as of August 31, 2024
Election Rates Normal Retirement; 62% participation prior to age 65 and 25%
after age 65. 30% of pre-65 retirees are assumed to discontinue
coverage at age 65.
Healthcare Trend Rates 7.25% for Medicare retirees and 6.75% for non-Medicare retirees
Administrative Expenses Third-party administrative expenses related to the delivery of
health care benefits are included in the age-adjusted claims costs.
The active mortality rates were based on PUB(2010), Amount-Weighted, Below-Median Income,
Teacher male and female tables (with a two-year set forward for males). The post-retirement
mortality rates for healthy lives were based on the 2021 TRS of Texas. The rates were projected on
a fully generational basis using the ultimate improvement rates from mortality projection scale
MP-2021.
Discount Rate
A single discount rate of 3.87% was used to measure the total OPEB liability at August 31, 2024.
This was a decrease of 0.26% in the discount rate since the previous measurement date.
Because the investments are held in cash and there is no intentional objective to advance fund the
benefits, the Single Discount Rate is equal to the prevailing municipal bond rate.
The source of the municipal bond rate is the Fidelity “20-year Municipal GO AA Index” as of
August 31, 2024 using the Fixed Income Market Data/Yield Curve/ Data Municipal bonds with 20
years to maturity that include only federally tax-exempt municipal bonds.
Discount Rate Sensitivity Analysis
The following presents the total OPEB liability of the Academy, calculated using the discount rate
of 3.87%, as well as what the Academy’s total OPEB liability (asset) would be if it were calculated
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TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
77
using a discount rate that is 1-percentage-point lower (2.87%) or 1-percentage-point higher (4.87%)
than the current rate:
1% Decrease
2.87%
Current Single Rate
Assumption
3.87%
1% Increase
4.87%
Academy’s proportionate
share of the net OPEB
liability $ 2,418,961 $ 2,036,082 $ 1,726,711
Healthcare Trend Rates Sensitivity Analysis
The following presents the net OPEB liability of the plan using the assumed healthcare cost trend
rate, as well as what the net OPEB liability would be if it were calculated using a trend rate that is
one-percentage point lower or one-percentage point higher than the assumed healthcare cost trend
rate.
1% Decrease in
Trend Rate
Trend Rate
1% Increase in Trend
Rate
Academy’s proportionate
share of the net OPEB
liability $ 1,658,087 $ 2,036,082 $ 2,528,648
OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to OPEB
At June 30, 2024, the Academy reported a liability of $2,036,082 for its proportionate share of the
TRS’s Net OPEB Liability. This liability reflects a reduction for State OPEB support provided to
the Academy. The amount recognized by the Academy as its proportionate share of the net OPEB
liability, the related State support, and the total portion of the net OPEB liability that was associated
with the Academy were as follows:
Academy’s proportionate share of the collective net pension liability $ 2,036,082
State’s proportionate share that is associated with Academy 2,551,183
Total $ 4,587,265
The Net OPEB Liability was measured as of August 31, 2023 and rolled forward to August 31,
2024 and the Total OPEB Liability used to calculate the Net OPEB Liability was determined by an
actuarial valuation as of that date. The employer’s proportion of the Net OPEB Liability was based
on the employer’s contributions to the OPEB plan relative to the contributions of all employers to
the plan for the period September 1, 2023 thru August 31, 2024.
At August 31, 2024 the employer’s proportion of the collective Net OPEB Liability
was .0067083342%, which was an increase of .000022024% the same proportion measured as of
August 31, 2023
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TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
78
Changes Since the Prior Actuarial Valuation
The following were changes to the actuarial assumptions or other inputs that affected measurement
of the Total OPEB liability since the prior measurement period.
• The discount rate decreased from 4.13% as of August 31, 2023 to 3.87% as of August 31, 2024.
This change increased the total OPEB liability.
Changes of Benefit Terms Since the Prior Measurement Date – There were no changes in benefit
terms since the prior measurement date.
For the year ended June 30, 2025, the Academy recognized OPEB gain of $529,501 and revenue
of $331,607 for support provided by the State.
At June 30, 2025, the Academy reported deferred outflows of resources and deferred inflows of
resources related to the OPEB liability from the following sources:
Deferred Outflows
of Resources
Deferred (Inflows)
of Resources
Differences between expected and actual experience 390,249$ (1,016,115)$
Changes in assumptions 260,594 (664,350)
Net difference between projected and actual
investment earnings - (5,702)
Changes in proportion and differences between the employer's
contributions and proportionate share of contributions 305,535 (4,050)
Contributions subsequent to the measurement date 49,448 -
Total 1,005,826$ (1,690,217)$
The Academy reported $49,448 as deferred outflows of resources related to OPEB resulting from
contributions subsequent to the measurement date that will be recognized as a reduction of the net
OPEB liability for the year ending June 30, 2025.
Other amounts reported as deferred outflows and inflows of resources related to pensions will be
recognized in pension expense as follows:
Year Ended August 31:
2025 (240,448)$
2026 (148,231)
2027 (178,580)
2028 (142,453)
2029 (67,781)
Thereafter 43,654
(733,839)$
F. Health Care Coverage
During the period ended August 31, 2024, employees of the Academy who met minimum eligibility
requirements were covered by a state-wide health care plan, TRS Active Care. The Academy’s
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TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
79
participation in this plan is renewed annually. The Academy paid into the Plan $505 per month per
employee and $430 per month when the employee works less than 30 hours per week if eligible to
enroll in TRS Active Care. Employees, at their option, pay premiums for any coverage above these
amounts as well as for dependent coverage.
The Teacher Retirement System (TRS) manages TRS Active Care. The medical plan is administered
by Aetna, and Caremark Health administers the prescription drug plan. The latest financial information
on the state-wide plan may be obtained by writing to the TRS Communications Department, 1000 Red
River Street, Austin, Texas 78701, by calling the TRS Communications Department at 1-800-223-8778,
or by downloading the report from the TRS Internet website, www.trs.state.tx.us, under the TRS
Publications heading.
G. Solana Public Improvement District
On February 24, 2014, the Town Council granted a petition by Maguire Partners-Solana Land, LP in
resolution 14-07 to authorize and provide for the creation of a public improvement district, The Solana
Public Improvement District (“the District”). The District encompasses approximately 85 acres
currently being developed as a master-planned mixed-use development known as “Westlake Entrada”
that is expected to include, among other things, condominiums, residential villas, hotels, office, retail,
commercial, institutional and hospitality uses, and a wedding event center. The District was created in
accordance with Chapter 372 of the Texas Local Government Code.
On February 5, 2015, the Town Council approved issuance of $26,175,000 of Special Assessment
Revenue Bonds, Series 2015 related to the District. The Public Improvement District Bonds (The Bonds)
are special and limited obligations of the Town payable solely from the pledged revenues and other
funds comprising the Trust Estate, as and to the extent provided in the indenture. The bonds do not give
rise to a charge against the general credit or taxing power of the Town and are payable solely from the
sources identified in the indenture. The owners of the bonds shall never have the right to demand
payment thereof out of money raised or to be raised by taxation, or out of any funds of the Town other
than the Trust Estate, as and to the extent provided in the indenture; and, no owner of the bonds shall
have the right to demand any exercise of the Town’s taxing power to pay the principal of the bonds or
the interest or redemption premium, if any, thereon. The Town shall have no legal or moral obligation
to pay the bonds out of any funds of the Town other than the Trust Estate in accordance with the Texas
Local Government Code.
The proceeds from the bond issue are being used as follows: payment of a portion of the costs of
construction, acquisition, or purchase of certain water, wastewater and roadway public improvements
for the special benefit of the District; funding a reserve fund; funding capitalized interest; payment of
a portion of the costs incidental to the organization of the District; and payment of the cost of issuance
of the bonds. The Town is not, and will not be obligated to provide any funds to finance construction
of authorized improvements. All design and construction costs of the District’s authorized public
improvements will be paid from the District assessments and from other sources of funds, if any, to the
extent provided in the Trust Indenture.
H. Tax Abatements
The Town enters into economic development agreements authorized under Chapter 380 of the Texas
Local Government Code and Chapter 312 of the Texas Tax Code. These agreements are planning tools
designed to stimulate economic activity, redevelopment, community improvement, and provide a return
on investment for the community. These programs abate or rebate property and/or sales and hotel/motel
Page 199 of 296
TOWN OF WESTLAKE, TEXAS
Notes to Financial Statements (Continued)
September 30, 2025
80
taxes and may include other incentive payments such as fee reductions or construction costs
reimbursements. Economic development agreements are considered on a case-by-case basis by the
Town Council and generally contain recapture provisions, which may require repayment or termination
if recipients do not meet the required provisions of the economic incentives.
I. Going Concern
These 2025 financial statements were prepared assuming the Texas Student Housing entities will
continue as going concerns. The Texas Student Housing entities’ bonds payable are considered to be in
default due to not making full principal and interest payments and, therefore, are reported as current
liabilities. This is considered an event of default by the Trustees, which gives the bondholders the right
to accelerate and demand payment of the bonds in full or exercise foreclosure on the assets.
Management and the property managers are in the process of developing and implementing plans to
increase occupancy and rental rates at the properties to improve their financial performance.
J. Subsequent Events
There were no material subsequent events through March 27, 2026, the date the financial statements
were issued.
K. Restatement – Discretely Presented Component Unit
The Public Improvement District was formed as a special revenue fund combined resources and
activities that were previously recorded within the General fund and the Solana PID Capital Projects
fund, the former of which was removed from the reporting entity.
Activities and resources that were recorded within the Capital Projects fund and related to the Westlake
Academy Arts and Sciences expansion are now reported within the Westlake Academy Expansion
Capital Projects fund.
The Academy did not accrue annualized salaries for which the performance obligations had been
fulfilled as of June 30, 2024. The result was accrued payroll liabilities were understated by $263,031
and payroll expenses were understated by the same amount.
The Trust Fund Private Purpose PID received advance payments for special assessments that were not
applied to receivable balance in prior years, resulting in a correction of $2,290,000.
Fund
Beginning fund
balances, as
previously stated
Change within
financial reporting
entity
Prior year
correction
Beginning fund
balances, as
restated
General 39,135,298$ (247,354)$ -$ 38,887,944$
Public Improvement District - 277,023 - 277,023
Solana PID Capital Projects 29,669 (29,669) - -
Capital Projects 7,581,154 (3,261,102) - 4,320,052
Westlake Academy Expansion
Capital Projects 3,082,872 3,261,102 - 6,343,974
Westlake Academy* 2,094,874 - (263,031) 1,831,843
Trust Fund Private Purpose Solana PID 6,355,591 - (2,290,000) 4,065,591
*As of June 30, 2025
Page 200 of 296
81
REQUIRED SUPPLEMENTARY INFORMATION
Page 201 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Revenues, Expenditures, and Changes in Fund Balance − Budget and Actual
General Fund
For the Year Ended September 30, 2025
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Property tax 2,830,000$ 2,970,000$ 3,039,753$ 69,753$
Sales tax 9,900,000 12,200,000 12,055,863 (144,137)
Franchise and local taxes 510,600 850,000 1,146,964 296,964
License and permits 1,710,825 1,850,000 1,862,524 12,524
Grants/contributions - - 500 500
Fines and forfeitures 437,185 400,000 480,742 80,742
Investment income 1,038,100 1,250,000 1,853,757 603,757
Other revenue 471,500 - 188,236 188,236
Total Revenues 16,898,210 19,520,000 20,628,339 1,108,339
Expenditures
Current:
General government
General service 5,030,787 5,030,787 1,162,952 (3,867,835)
Town manager 399,935 399,935 371,884 (28,051)
Planning and development 666,277 666,277 445,505 (220,772)
Town secretary 178,592 178,592 189,489 10,897
Municipal Court 420,334 420,334 269,350 (150,984)
Facilities/Maintenance 155,750 155,750 153,438 (2,312)
Finance 696,072 696,072 428,392 (267,680)
HR 321,131 321,131 204,723 (116,408)
Communications 224,844 224,844 251,962 27,118
Total general government 8,093,722 8,093,722 3,477,695 (4,616,027)
Public safety
Fire/Ems 3,681,025 3,681,025 3,500,419 (180,606)
Police Service 1,261,969 1,261,969 1,061,767 (200,202)
Total Public Safety 4,942,994 4,942,994 4,562,186 (380,808)
Cultural and recreation 368,400 368,400 374,372 5,972
Public works 760,124 760,124 1,951,140 1,191,016
Education - - 1,425,636 1,425,636
Capital outlay 174,100 174,100 1,454,578 1,280,478
Total Expenditures 14,339,340 14,339,340 13,245,607 (1,093,733)
Revenues Over (Under) Expenditures 2,558,870$ 5,180,660$ 7,382,732$ 2,202,072$
(continued)
82 Page 202 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Revenues, Expenditures, and Changes in Fund Balance − Budget and Actual
General Fund
For the Year Ended September 30, 2025
Original Final Positive
Budget Budget Actual (Negative)
(continued)
Other Financing Sources (Uses)
Transfers in -$ -$ -$ -$
Transfers (out) (3,632,984) (3,632,984) (1,888,249) 1,744,735
Total Other Financing Sources (Uses)(3,632,984) (3,632,984) (1,888,249) 1,744,735
Net Change in Fund Balance (1,074,114.00)$ 1,547,676.00$ 5,494,483 3,946,807.00$
Beginning fund balance 38,887,944
Ending Fund Balance 44,382,427$
NOTES TO SCHEDULE:
Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP).
83 Page 203 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Revenues, Expenditures, and Changes in Fund Balance − Budget and Actual
4B Economic Development Corporation
For the Year Ended September 30, 2025
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Sales tax 3,000,000$ 3,000,000$ 3,992,310$ 992,310$
Investment earnings - - 280,181 280,181
Total Revenues 3,000,000 3,000,000 4,272,491 1,272,491
Revenues Over (Under) Expenditures 3,000,000 3,000,000 4,272,491 1,272,491
Expenditures
General government - - 3,129 3,129
Total Expenditures - - 3,129 3,129
Revenues Over (Under)
Expenditures 3,000,000 3,000,000 4,269,362 1,269,362
Other Financing Sources (Uses)
Transfers (out) (1,943,428) (1,943,428) (1,954,675) (11,247)
Total Other Financing Sources (Uses)(1,943,428) (1,943,428) (1,954,675) (11,247)
Net Change in Fund Balance 1,056,572 1,056,572 2,314,687 1,261,244
Beginning fund balance 4,732,089
Ending Fund Balance 7,046,776$
NOTES TO SCHEDULE:
Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP).
84 Page 204 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Revenues, Expenditures, and Changes in Fund Balance − Budget and Actual
Westlake Academy - General Fund
For the Year Ended September 30, 2025
Original Final Positive
Revenues Budget Budget Actual (Negative)
Local and intermediate sources 2,995,070$ 3,312,821$ 2,082,440$ (1,230,381)$
State program revenues 8,605,425 8,877,524 8,812,902 (64,622)
Federal program revenues 124,925 133,048 45,163 (87,885)
Total Revenues 11,725,420 12,323,393 10,940,505 (1,382,888)
Expenditures
Current:
Education 11,487,120 11,937,806 11,899,844 (37,962)
Debt service:
Principal 238,300 238,300 202,844 (35,456)
Interest - - 11,615 11,615
Total Expenditures 11,725,420 12,176,106 12,114,303 (61,803)
Revenues Over (Under)
Expenditures - 147,287 (1,173,798) (1,321,085)
Other Financing Sources (Uses)
Transfers in - - 1,736,484 1,736,484
Total Other Financing Sources (Uses)- - 1,736,484 1,736,484
Net Change in Fund Balance -$ 147,287$ 562,686 415,399$
Beginning fund balance 1,831,843
Ending Fund Balance 2,394,529$
* Westlake Academy is for the year ended June 30, 2025.
NOTES TO SCHEDULE:
Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP).
85 Page 205 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Changes in Net Pension Liability and Related Ratios
Texas Municipal Retirement System
Year Ended December 31
2024 2023 2022 2021
Total pension liability
Service cost 854,585$ 791,237$ 809,933$ 696,815$
Interest 950,884 892,802 822,373 738,265
Differences between expected and
actual experience 127,522 (325,903) (125,512) 78,164
Changes of assumptions - (11,197) - -
Benefit payments, including refunds
of participant contributions (505,007) (531,282) (376,833) (270,676)
Net change in total pension liability 1,427,984 815,657 1,129,961 1,242,568
Total pension liability - beginning 13,912,377 13,096,720 11,966,759 10,724,191
Total pension liability - ending (a)15,340,361$ 13,912,377$ 13,096,720$ 11,966,759$
Plan fiduciary net position
Contributions - employer 559,500$ 562,313$ 577,669$ 510,997$
Contributions - members 325,291 331,613 348,894 303,907
Net investment income 1,302,883 1,263,452 (815,178) 1,224,062
Benefit payments, including refunds
of participant contributions (505,007) (531,282) (376,833) (270,676)
Administrative expenses (8,310) (7,991) (7,022) (5,642)
Other (194) (56) 8,379 39
Net change in plan fiduciary net position 1,674,163 1,618,049 (264,091) 1,762,687
Plan fiduciary net position - beginning 12,470,477 10,852,428 11,116,519 9,353,832
Plan fiduciary net position - ending (b)14,144,640 12,470,477 10,852,428 11,116,519
Fund's net pension liability - ending (a) - (b)1,195,721$ 1,441,900$ 2,244,292$ 850,240$
Plan fiduciary net position as a
percentage of the total pension 92.21% 89.64% 82.86% 92.89%
Covered payroll 4,647,010$ 4,735,108$ 4,984,204$ 4,341,524$
Fund's net pension liability as a
percentage of covered payroll 25.73% 30.45% 45.03% 19.58%
86 Page 206 of 296
Year Ended December 31
2020 2019 2018 2017 2016 2015
683,693$ 651,255$ 605,453$ 566,643$ 483,414$ 435,146$
660,928 570,598 493,022 439,725 371,753 317,982
(5,405) 131,635 126,691 (120,557) 212,434 96,226
- 89,534 - - - 139,579
(129,398) (112,642) (84,942) (146,316) (58,144) (38,289)
1,209,818 1,330,380 1,140,224 739,495 1,009,457 950,644
9,514,373 8,183,993 7,043,769 6,304,274 5,294,817 4,344,173
10,724,191$ 9,514,373$ 8,183,993$ 7,043,769$ 6,304,274$ 5,294,817$
500,613$ 470,903$ 472,011$ 400,684$ 330,604$ 290,278$
297,813 279,349 257,327 232,776 203,359 188,725
615,040 999,440 (179,608) 670,195 276,056 5,368
(129,398) (112,642) (84,942) (146,316) (58,144) (38,289)
(3,966) (5,628) (3,463) (3,468) (3,113) (3,268)
(155) (169) (181) (176) (168) (191)
1,279,947 1,631,253 461,144 1,153,695 748,594 442,623
8,073,885 6,442,632 5,981,488 4,827,793 4,079,199 3,636,576
9,353,832 8,073,885 6,442,632 5,981,488 4,827,793 4,079,199
1,370,359$ 1,440,488$ 1,741,361$ 1,062,281$ 1,476,481$ 1,215,618$
87.22% 84.86% 78.72% 84.92% 76.58% 77.04%
4,254,465$ 3,961,404$ 3,676,095$ 3,325,369$ 2,905,134$ 2,696,072$
32.21% 36.36% 47.37% 31.94% 50.82% 45.09%
87 Page 207 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Employer Contributions to Pension Plan
Texas Municipal Retirement System
Year Ended September 30
2025 2024 2023 2022
Actuarially determined employer
contributions 686,700$ 562,313$ 569,334$ 587,595$
Contributions in relation to the
actuarially determined contribution (686,700) (562,313) (571,341) (587,595)
Contribution deficiency (excess)-$ -$ (2,007)$ -$
Annual covered payroll 5,221,937$ 4,530,671$ 4,840,837$ 5,050,700$
Employer contributions as a
percentage of covered payroll 13.15% 12.41% 11.80% 11.63%
NOTES TO SCHEDULE OF EMPLOYER CONTRIBUTIONS TO PENSION PLAN
Valuation Date:
Methods and Assumptions Used to Determine Contribution Rates:
Actuarial Cost Method Entry Age Normal
Amortization Method Level Percentage of Payroll, Closed
Remaining Amortization Period 22 years
Asset Valuation Method 10 Year smoothed market; 12% soft corridor Inflation2.5%
Salary Increases 3.50% to 11.5%, including inflation
Investment Rate of Return 6.75%
Retirement Age
Mortality
Other Information:There were no benefit changes during the year.
Actuarially determined contribution rates are calculated as of December 31
and become effective in January 13 months later.
Experience-based table of rates that are specific to the Town's plan of
benefits. Last updated for the 2019 valuation pursuant to an experience
study of the period 2014 - 2018
Post-retirement: 2019 Municipal Retirees of Texas Mortality Tables. The
rates are projected on a fully generational basis with scale UMP.
Pre-retirement: PUB(10) mortality tables, with the Public Safety table used
for males and the General Employee table used for females. The rates are
projected on a fully generational basis with scale UMP.
88 Page 208 of 296
Year Ended September 30
2021 2020 2019 2018 2017 2016
524,995$ 478,059$ 473,030$ 454,421$ 419,720$ 31,618$
(524,995) (478,059) (473,030) (454,421) (419,720) (316,618)
-$ -$ -$ -$ -$ (285,000)$
4,460,447$ 4,058,942$ 3,920,565$ 3,676,094$ 3,325,369$ 2,821,349$
11.77% 11.78% 12.07% 12.36% 12.62% 11.22%
89 Page 209 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Academy's Proportionate Share of Net Pension Liability
Teacher Retirement System of Texas
Year Ended August 31
2024 2023 2022 2021
Academy's proportion of the net
pension liabilty 0.0067919% 0.0063911% 0.0058367% 0.0051806%
Academy's proportionate share of the
net pension liabilty 4,148,753$ 4,390,064$ 3,465,116$ 1,319,306$
State's proportionate share of the net pension liabilty
associated with the Academy 3,841,512 3,997,690 4,030,833 1,996,109
Total 7,990,265$ 8,387,754$ 7,495,949$ 3,315,415$
Covered payroll 7,246,863$ 6,648,972$ 6,248,867$ 6,119,043$
Academy's proportionate share of the net pension
liabilty as a percentage of covered payroll 57.25% 66.03% 55.45% 21.56%
Plan fiduciary net position as a
percentage of total pension liability 77.51% 73.15% 75.62% 88.79%
90 Page 210 of 296
Year Ended August 31
2020 2019 2018 2017 2016 2015
0.0055779% 0.0028912% 0.0027061% 0.0028012% 0.0027822% 0.0030945%
2,987,427$ 1,502,914$ 1,489,525$ 895,663$ 1,051,346$ 1,093,865$
4,112,478 5,272,547 5,571,598 3,480,057 4,035,754 3,667,893
7,099,905$ 6,775,461$ 7,061,123$ 4,375,720$ 5,087,100$ 4,761,758$
5,984,542$ 5,534,431$ 5,289,916$ 5,391,515$ 5,094,571$ 4,784,695$
49.92% 27.16% 28.16% 16.61% 20.64% 22.86%
75.54% 75.24% 73.74% 82.17% 78.00% 78.43%
91 Page 211 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Employer Contributions to OPEB Plan
Teacher Retirement System of Texas
For the Year Ended June 30, 2025
Year Ended June 30 Year Ended August 31
2025 2024 2023 2022
Contractually Required Contribution 385,522$ 295,372$ 328,385$ 272,001$
Contribution in Relation to Contractually
Required Contribution (385,522) (295,372) (328,385) (272,001)
Contribution Deficiency (Excess) -$ -$ -$ -$
Academy's Covered Payroll 7,141,499$ 5,948,482$ 6,648,972$ 6,248,867$
5.40% 4.97% 4.94% 4.35%Contributions as a % of Covered Payroll
92 Page 212 of 296
Year Ended August 31
2021 2020 2019 2018 2017 2016
222,306$ 230,148$ 100,311$ 91,593$ 131,436$ 88,399$
(222,306) (230,148) (100,311) (91,593) (131,436) (88,399)
-$ -$ -$ -$ -$ -$
6,119,043$ 5,984,542$ 5,534,431$ 5,289,515$ 5,391,515$ 5,094,571$
3.63% 3.85% 1.81% 1.73% 2.44% 1.74%
93 Page 213 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Changes in Postemployment Benefits Other Than Pension (OPEB) Liability and Related Ratios
Texas Municipal Retirement System
2024 2023 2022 2021
Total OPEB liability
Service cost 6,506$ 6,156$ 11,962$ 10,420$
Interest 3,788 3,669 2,348 2,272
Differences between expected and
actual experience 2,627 (3,698) 1,428 (2,401)
Changes of assumptions (6,006) 5,222 (48,381) 3,924
Benefit payments, including refunds
of participant contributions (1,859) (1,421) (1,495) (434)
Net change 5,056 9,928 (34,138) 13,781
Total OPEB liability - beginning 98,162 88,234 122,372 108,591
Total OPEB liability - ending 103,218$ 98,162$ 88,234$ 122,372$
Covered payroll 4,735,108$ 4,735,108$ 4,984,204$ 4,341,524$
Fund's total OPEB liability as a
percentage of covered payroll 2.18% 2.07% 1.77% 2.82%
NOTES TO SCHEDULE:
Year Ended December 31
This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten-year trend
is compiled, only available information is shown.
No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB statement No. 75 to pay related benefits.
94 Page 214 of 296
2020 2019 2018
8,934$ 7,131$ 7,720$
2,388 2,146 1,844
(80) 3,831 (2,126)
15,184 15,394 (4,632)
(425) (396) (5,184)
26,001 28,106 (2,378)
82,590 54,484 56,862
108,591$ 82,590$ 54,484$
4,254,465$ 3,961,404$ 3,676,095$
2.55% 2.08% 1.48%
Year Ended December 31
95 Page 215 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of the Academy's OPEB Contributions
Teacher Retirement System of Texas
For the Year Ended June 30, 2025
Year Ended June 30 Year Ended August 31
2025 2024 2023 2022
Contractually Required Contribution 59,794$ 50,495$ 58,196$ 54,054$
Contribution in Relation to Contractually
Required Contribution (59,794) (50,495) (58,196) (54,054)
Contribution Deficiency (Excess) -$ -$ -$ -$
Academy's Covered Payroll 7,141,499$ 5,948,482$ 6,648,972$ 6,248,867$
0.84% 0.85% 0.88% 0.87%
NOTES TO SCHEDULE:
Contributions as a % of Covered Payroll
This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten-year trend is
compiled, only available information is shown.
96 Page 216 of 296
Year Ended August 31
2021 2020 2019 2018
46,994$ 46,278$ 46,703$ 46,204$
(46,994) (46,278) (46,703) (46,204)
-$ -$ -$ -$
6,119,043$ 5,984,542$ 5,534,431$ 5,289,515$
0.77% 0.77% 0.84% 0.87%
97 Page 217 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Academy's Proportionate Share of Net OPEB Liability
Teacher Retirement System (TRS) Care Plan
2024 2023 2022 2021
Academy's proportion of the net
OPEB liabilty 0.0067083342% 0.6706100% 0.6594200% 0.0060770%
Academy's proportionate share of the
net OPEB liabilty 2,036,082$ 1,484,624$ 1,578,920$ 2,344,162$
State's proportionate share of the net
OPEB liabilty associated with the
Academy 2,551,183 1,791,427 1,926,034 3,140,655
Total 4,587,265$ 3,276,051$ 3,504,954$ 5,484,817$
Covered payroll 7,246,836$ 6,248,867$ 6,248,867$ 5,264,791$
OPEB liabilty as a percentage of covered payroll 28.10% 23.76% 25.27% 44.53%
Plan fiduciary net position as a
percentage of total OPEB liability 13.70% 14.94% 11.52% 6.18%
NOTES TO SCHEDULE:
This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten-year trend is
compiled, only available information is shown.
Year Ended August 31
98 Page 218 of 296
2020 2019 2018 2017
0.0060887% 0.0059857% 0.0059093% 0.0058830%
2,314,571$ 2,830,719$ 2,950,588$ 2,558,314$
3,110,229 3,761,390 4,695,104 4,406,333
5,424,800$ 6,592,109$ 7,645,692$ 6,964,647$
5,984,542$ 5,534,431$ 5,289,916$ 5,391,515$
38.68% 27.16% 28.16% 16.61%
4.99% 2.66% 1.57% 0.91%
Year Ended August 31
99 Page 219 of 296
100
Page 220 of 296
101
OTHER SUPPLEMENTARY INFORMATION
COMBINING AND INDIVIDUAL FUND FINANCIAL
STATEMENTS AND SCHEDULES
Page 221 of 296
TOWN OF WESTLAKE, TEXAS
Combining Balance Sheet
Nonmajor Governmental Funds
September 30, 2025
Visitors
Association
Lone Star
Public
Facilities Corp.
Fund
Economic
Development Public Arts
Public
Improvement
District Total
Assets
Cash and cash equivalents 842,062$ 17,079$ 209,390$ 646,503$ 332,895$ 2,047,929$
Due from other governments 62,623 - - - - 62,623
Due from other funds 4,489 - 12,224 - - 16,713
Prepaids 5,527 - 6,037 - - 11,564
Total Assets 914,701$ 17,079$ 227,651$ 646,503$ 332,895$ 2,138,829$
Liabilities
Accounts payable 5$ -$ 553,457$ -$ 176,929$ 730,391$
Accrued liabilities 18,976 - - - 999 19,975
Due to other funds 12,224 - - - - 12,224
Unearned revenue 4,912 - - - - 4,912
Total Liabilities 36,117 - 553,457 - 177,928 767,502
Fund Balances
Nonspendable:
Prepaids 5,527 - 6,037 - - 11,564
Restricted for:
Capital projects - - - 646,503 154,967 801,470
Visitor services 873,057 - - - - 873,057
Future projects - 17,079 - - - 17,079
Unassigned - - (331,843) - - (331,843)
Total Fund Balances 878,584 17,079 (325,806) 646,503 154,967 1,371,327
Total Liabilities, Deferred
Inflows of Resources, and
Fund Balances 914,701$ 17,079$ 227,651$ 646,503$ 332,895$ 2,138,829$
102 Page 222 of 296
TOWN OF WESTLAKE, TEXAS
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance
Nonmajor Governmental Funds
For the Year Ended September 30, 2025
Visitors
Association
Lone Star
Public Facilities
Corp. Fund
Economic
Development Public Arts
Public
Improvement
District
Solana PID
Capital
Projects Total
Revenues
Taxes
Occupancy tax 549,850$ -$ -$ -$ -$ -$ 549,850$
Grants/contributions - - 255,000 - - - 255,000
Investment income 36,452 750 - - 4,457 - 41,659
Total Revenues 586,302 750 255,000 - 4,457 - 846,509
Expenditures
Current:
General government - - 705,222 - 126,513 - 831,735
Visitor services 434,138 - - - - - 434,138
Total Expenditures 434,138 - 705,222 - 126,513 - 1,265,873
Excess (Deficiency) of Revenues
Over (Under) Expenditures 152,164 750 (450,222) - (122,056) - (419,364)
Other Financing Sources (Uses)
Transfers in - - 151,765 - - - 151,765
Transfers (out)- - (255,000) - - - (255,000)
Total Other Financing Sources - - (103,235) - - - (103,235)
Net Change in Fund Balances 152,164 750 (553,457) - (122,056) - (522,599)
Beginning fund balances, as
previously stated 726,420 16,329 227,651 646,503 - 29,669 1,646,572
Change within financial reporting
entity - - - - 277,023 (29,669) 247,354
Beginning fund balances, as
restated 726,420 16,329 227,651 646,503 277,023 - 1,893,926
Ending Fund Balances 878,584$ 17,079$ (325,806)$ 646,503$ 154,967$ -$ 1,371,327$
103 Page 223 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Revenues, Expenditures, and Changes in Fund Balance − Budget and Actual
Visitors Association Fund
For the Year Ended September 30, 2025
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Occupancy taxes 500,000$ 500,000$ 549,850$ 49,850$
Investment income 30,000 30,000 36,452 6,452
Total Revenues 530,000 530,000 586,302 56,302
Expenditures
Visitors services 569,231 569,231 434,138 (135,093)
Total Expenditures 569,231 569,231 434,138 (135,093)
Other Financing Sources (Uses)
Transfers in 125,000 125,000 - (125,000)
Transfers (out) (100,000) (100,000) - 100,000
Total Other Financing Sources (Uses)25,000 25,000 - (25,000)
Revenues Over (Under) Expenditures (14,231) (14,231) 152,164 166,395
Net Change in Fund Balance (14,231)$ (14,231)$ 152,164 166,395$
Beginning fund balance 726,420
Ending Fund Balance 878,584$
NOTES TO SCHEDULE:
Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP).
104 Page 224 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Revenues, Expenditures, and Changes in Fund Balance − Budget and Actual
Lone Star Public Facilities Corporation
For the Year Ended September 30, 2025
Original
and Final Positive
Budget Actual (Negative)
Revenues
Investment income 200$ 750$ 550$
Total Revenues 200$ 750 550$
Beginning fund balance 16,329
Ending Fund Balance 17,079$
NOTES TO SCHEDULE:
Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP).
105 Page 225 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Revenues, Expenditures, and Changes in Fund Balance − Budget and Actual
Economic Development
For the Year Ended September 30, 2025
Original
and Final Positive
Budget Actual (Negative)
Revenues
Occupancy taxes 10,000$ -$ (10,000)$
License and permits 100,000 - (100,000)
Grants and contributions - 255,000 255,000
Total Revenues 110,000 255,000 145,000
Expenditures
General government 135,000 705,222 570,222
Total Expenditures 135,000 705,222 570,222
Revenues Over (Under) Expenditures (25,000) (450,222) (425,222)
Other Financing Sources (Uses)
Transfers in 125,000 151,765 26,765
Transfers (out) (100,000) (255,000) (155,000)
Total Other Financing Sources (Uses)25,000 (103,235) (128,235)
Net Change in Fund Balance -$ (553,457) (553,457)$
Beginning fund balance 227,651
Ending Fund Balance (325,806)$
NOTES TO SCHEDULE:
Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP).
106 Page 226 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Revenues, Expenditures, and Changes in Fund Balance − Budget and Actual
Debt Service Fund
For the Year Ended September 30, 2025
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Property taxes 2,483,388$ 1,241,694$ 1,278,107$ 36,413$
Total Revenues 2,483,388 1,241,694 1,278,107 36,413
Expenditures
Debt service:
Principal 2,175,334 2,164,600 2,164,600 -
Interest and fiscal charges 1,009,788 1,012,522 1,025,166 12,644
Bond issuance costs 8,000 8,000 3,600 (4,400)
Total Expenditures 3,193,122 3,185,122 3,193,366 8,244
Revenues Over (Under) Expenditures (709,734) (1,943,428) (1,915,259) 28,169
Other Financing Sources (Uses)
Transfers in 1,943,428 1,943,428 1,954,675 11,247
Total Other Financing Sources (Uses) 1,943,428 1,943,428 1,954,675 11,247
Net Change in Fund Balance 1,233,694$ -$ 39,416 39,416$
Beginning fund balance (112,330)
Ending Fund Balance (72,914)$
NOTES TO SCHEDULE:
Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP).
107 Page 227 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Revenues, Expenditures, and Changes in Fund Balance − Budget and Actual
Capital Projects Fund
For the Year Ended September 30, 2025
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Investment income 75,000$ 130,000$ 192,197$ 62,197$
Total Revenues 75,000 130,000 192,197 62,197
Expenditures
Education - - 215 215
Capital outlay - 30,000 32,467 2,467
Total Expenditures - 30,000 32,682 2,682
Revenues Over (Under) Expenditures 75,000 100,000 159,515 59,515
Net Change in Fund Balance 75,000$ 100,000$ 159,515 62,197$
Beginning fund balance 4,320,052
Ending Fund Balance 4,479,567$
NOTES TO SCHEDULE:
Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP).
108 Page 228 of 296
TOWN OF WESTLAKE, TEXAS
Schedule of Revenues, Expenditures, and Changes in Fund Balance − Budget and Actual
Westlake Academy Expansion Capital Projects
For the Year Ended September 30, 2025
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Investment income 125,000$ 220,000$ 320,363$ 100,363$
Total Revenues 125,000 220,000 320,363 100,363
Expenditures
Bond issuance costs - - 52,510 52,510
Capital outlay - 1,820,000 1,864,980 44,980
Total Expenditures - 1,820,000 1,917,490 97,490
Revenues Over (Under) Expenditures 125,000 (1,600,000) (1,597,127) 2,873
Other Financing Sources (Uses)
Transfers in 100,000 100,000 255,000 155,000
Bond proceeds - 3,900,000 3,990,000 90,000
Premium on bonds issued - - 102,910 102,910
Total Other Financing Sources (Uses) 100,000 4,000,000 4,347,910 347,910
Net Change in Fund Balance 225,000$ 2,400,000$ 2,750,783 350,783$
Beginning fund balance 6,343,974
Ending Fund Balance 9,094,757$
NOTES TO SCHEDULE:
Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP).
109 Page 229 of 296
110
Page 230 of 296
DATE: April 21, 2026 AGENDA ITEM NO: G.2.
FROM: Wade Carroll, Town Manager, Planning and Development
SUBJECT: Discuss, consider and act to adopt Ordinance 1045 approving amendments to the
provisions in Chapter 10 of the Town of Westlake, Texas Code of Ordinances by
renaming Chapter 10 as “Special Events and Mass Gathering Events”; introducing
regulations for First Amendment activity; clarifying and introducing new definitions for
certain terms; clarifying and amending standards for reviewing and approving special
event permits; introducing new provisions, including definitions for mass gathering
events; providing for a penalty clause; providing for a severability clause; providing for
a savings clause; and establishing an effective date.
ATTACHMENTS:
1. Ordinance 1045 - Special Events Ordinance
2. Exhibit A - Special Events and Mass Gathering Ordinance - Redline
3. Exhibit B -Special Events and Mass Gathering Ordinance Clean
SUMMARY :
As presented, the requested text amendments to Chapter 10 of the Code of Ordinances of the Town
of Westlake, Texas (the “Town”) are intended to enhance the interpretation and administration of the
ordinances and rules governing special event permits and mass gathering events. The existing
provisions contained in Chapter 10 of the Code of Ordinances of the Town were adopted on March
26, 2018 --- and these provisions replaced those that were adopted on April 27, 1964. The requested
text amendments are consistent with the vision, the objectives, and the goals of the Town to promote
activities and events that that will enhance the quality of life and encourage tourism; while also
ensuring that the health, the safety, and the welfare of the community is preserved and protected in
accordance with its distinct values. The Office of the Town Manager recommends approval of the text
amendments as presented.
BACKGROUND AND DISCUSSION:
The request to amend the text found existing in Chapter 10 of the Code of Ordinances of the Town is
intended to update, to clarify, and to reinforce the regulations and rules for special event permits and
mass gathering events and to introduce specific standards for conducting such events.
To achieve this intent, the proposed amendments: (i) rename the entirety of Chapter 10 as “Special
Events and Mass Gathering Events”, replacing the existing title, which is “Entertainment and Events”;
introduce specific provisions to eliminate potential conflicts between the interpretation of any activities
that are protected under the First Amendment of the Constitution of the United States of America and
Town Council/Board of Trustees
AGENDA ITEM REPORT
Page 231 of 296
the Constitution of the State of Texas; introduce new definitions and clarify existing definitions to
improve the interpretation and the administration of Chapter 10; institute special event hours and the
duration of a special event; update insurance and bonding requirements; distinguish mass gathering
events from special events; and clarify prohibited events and activities.
Key amendments to the provisions in Chapter 10 include the following:
1. Exempting certain activities from these amended provisions that do not qualify as a special
event (e.g., events sponsored by the Town, construction, events operated and contained
wholly within a building or buildings specifically designed for such events, funeral procession,
and motorcades).
2. Exempting activities that are protected under the First Amendment of the Constitution of the
United States of America and the Constitution of the State of Texas.
3. Limiting the hours of a special event to 7:00 a.m. and 10:00 p.m.
4. Requiring that special event permits be applied for at least 30 calendar days before the
proposed date of the event. Applications that are not timely submitted or incomplete --- are not
processed.
5. Special events that are not subject to review and approval by the Town Manager or his / her
designee as set forth in Chapter 10 --- are subject to review and approval by the Town Council.
Applications that are subject to review and approval by the Town Council must be submitted at
least 60 calendar days before the intended date of the event. For mass gathering events, too,
the Town needs a minimum of 60 days for receipt of an application.
6. Reinforcing that certain events are prohibited (e.g., circus, carnival, drag race event, horse
race event, fair, or other similar event) without the prior approval of the Town Council.
7. Introducing a new article that is dedicated specifically to mass gathering events and providing
a specific set of regulations, rules, and standards that apply to those types of activities and the
process for their review, consideration, and approval.
The proposed amendments are consistent with the vision and the values of the Town.
FISCAL IMPACT:
N/A.
LEGAL REVIEW:
N/A.
RECOMMENDATION:
The Office of the Town Manager recommends approval of the text amendments as presented.
ACTION OPTIONS:
Motion to Approve as Presented Motion to Deny
Motion to Approve with Changes/Conditions Motion to Continue or Table
Page 232 of 296
TOWN OF WESTLAKE
ORDINANCE NO. 1045
AN ORDINANCE OF THE TOWN OF WESTLAKE, TEXAS, AMENDING CHAPTER 10
OF THE TOWN OF WESTLAKE, TEXAS CODE OF ORDINANCES TO RENAME SAID
CHAPTER AS “SPECIAL EVENTS AND MASS GATHERING EVENTS”; TO
INTRODUCE REGULATIONS FOR FIRST AMENDMENT ACTIVITY; TO CLARIFY
AND INTRODUCE NEW DEFINITIONS FOR CERTAIN TERMS; TO CLARIFY AND
AMEND STANDARDS FOR REVIEWING AND APPROVING SPECIAL EVENT
PERMITS; TO INTRODUCE NEW PROVISIONS, INCLUDING DEFINITIONS, FOR
MASS GATHERING EVENTS; PROVIDING FOR A PENALTY CLAUSE; PROVIDING
FOR A SEVERABILITY CLAUSE; PROVIDING FOR A SAVINGS CLAUSE; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the Town of Westlake, Texas (the “Town”) is a general law municipality; and
WHEREAS, the Town adopted Ordinance 29 regulating entertainment and events on April
27, 1964; and
WHEREAS, the Town adopted Ordinance 850 that repealed and replaced Ordinance 29 in
its entirety on March 26, 2018; and
WHEREAS, the Town Council of the Town finds it necessary for the public health, safety,
and welfare of the Town to update the provisions for entertainment and events, and to provide new
provisions for special events and mass gathering events, while ensuring that such activities occur
in a controlled and orderly manner to preserve the health, the safety, and the welfare of the general
public as well as the shared values of the Town and do not infringe upon any constitutional rights
as set forth in the Constitution of the United States and the Constitution of the State of Texas; and
Page 233 of 296
ORDINANCE 1045 PAGE 2
WHEREAS, the Town Council of the Town (the “Town Council”) finds it necessary for
the public health, safety, and welfare to regulate special events and other activities in a controlled
and orderly manner to preserve the health, the safety, and the welfare of the general public as well
as the shared values of the Town; and
WHEREAS, the Town Council met on April 19, 2026 and reviewed and considered the
proposed text amendments to the Code of Ordinances of the Town; and
WHEREAS, the Town Council of the Town, in compliance with the laws of the State of
Texas with reference to the text amendments to the Code of Ordinances of the Town and gave the
requisite public hearing notices by publication and, after holding due meeting in accordance with
the Texas Open Meetings Act, is of the general opinion that the provisions regulating special events
and other activities should be amended; and
WHEREAS, the Town Council believes that, in the interests of the Town and its present
and future residents, adopting this Ordinance will help preserve its distinct character and its shared
community values; and
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
WESTLAKE, TEXAS:
SECTION 1: That all matters stated in the preamble are found to be true and correct and
are incorporated herein as if copied in their entirety.
SECTION 2: That Chapter 10 entitled, “Entertainment and Events”, is hereby amended to
reflect “Special Events”.
SECTION 3: That the provisions found existing in Chapter 10 of the Code of Ordinances
of the Town are hereby amended as shown in EXHIBIT “A” and EXHIBIT “B”, which are attached
hereto and made a part hereof.
Page 234 of 296
ORDINANCE 1045 PAGE 3
SECTION 4: That this Ordinance shall be cumulative of all other Ordinances adopted by
the Town of Westlake and all provisions of other Ordinances as adopted by the Town of Westlake
which are inconsistent with the provisions or terms of this Ordinance are hereby repealed.
SECTION 5: That any person, firm or corporation violating any of the provisions or terms
of this ordinance shall be subject to the same penalty as provided for in the Code of Ordinances of
the Town of Westlake, and upon conviction shall be punishable by a fine not to exceed the sum of
Two Thousand Dollars ($2,000.00) for each offense. Each day that a violation is permitted to exist
shall constitute a separate offense.
SECTION 6: This Ordinance shall take effect immediately from and after its passage as
the law in such case provides.
SECTION 7: It is hereby declared to be the intention of the Town Council of the Town,
that sections, paragraphs, clauses and phrases of this Ordinance are severable, and if any phrase,
clause, sentence, paragraph or section of this Ordinance shall be declared legally invalid or
unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such legal
invalidity or unconstitutionality shall not affect any of the remaining phrases, clauses, sentences,
paragraphs or sections of this Ordinance since the same would have been enacted by the Town
Council of the Town without the incorporation in this Ordinance of any such legally invalid or
unconstitutional, phrase, sentence, paragraph or section.
SECTION 8: This ordinance shall take effect immediately from and after its passage as
the law in such case provides.
PASSED AND APPROVED ON THIS 21ST DAY OF APRIL 2026.
_____________________________
Kim Greaves, Mayor
Page 235 of 296
ORDINANCE 1045 PAGE 4
ATTEST:
_______________________________
Dianna Buchanan, Town Secretary
APPROVED AS TO FORM:
_______________________________
Alex Crowley, Town Attorney
Page 236 of 296
- CODE OF ORDINANCES
CHAPTER 10 ENTERTAINMENT AND SPECIAL EVENTS AND MASS GATHERING EVENTS
CHAPTER 10 ENTERTAINMENT ANDSPECIAL EVENTS AND MASS GATHERING
EVENTS1
ARTICLE I. IN GENERAL
Secs. 10-1—10-2. Reserved.
Sec. 10-1. General.
(1) All special events, with the exception of those provided in Sec. 10-1 (2) shall conform to all of the
applicable provisions of this Chapter.
(2) The following events shall be exempted from the provisions of this Chapter:
(a) an activity for permitted construction purposes;
(b) an event sponsored by the town, including Westlake Academy;
(c) an event that is (i) wholly contained and operated on a property with a building or buildings
that are specifically designed and constructed to contain such event; (ii) that such building or buildings
containing such event have been issued a permanent certificate of occupancy; and (iii) and that such
property contains the minimum amount of parking required for such event (e.g., ballroom, conference
center, meeting hall, place of religious assembly, et cetera);
(d) a funeral procession; and
(e) a motorcade with complies with all traffic laws.
Any expressive personal religious or political beliefs and associated activity on the public right-of-way that is
protected by the Constitution of the United States of America and the Constitution of the State of Texas, including
freedom of speech, freedom of the press, freedom of assembly, and the right to petition is considered a “First
Amendment Activity”. First Amendment Activities are exempt from the provisions of this chapter, except that a
special event permit must be submitted, reviewed, and approved for any activity that is defined as such and is
activated in conjunction with any First Amendment Activity.
The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to
them in this section, except where the context clearly indicates a different meaning:
Applicant means a person who has filed and submitted a completed application for a special event.
Application fee means the fee established by ordinance of the Town Council for processing a special event
permit application.
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Block party means an organized, small-scale, outdoor activity that temporarily closes one block on a local
thoroughfare or other private street that is primarily intended to attract only local residents who either live on, or
live in close proximity to the block being closed and is not intended for the general public.
Drag race means the operation of:
(1) Two or more motorized vehicles from a point side by side at accelerating speeds in a competitive
attempt to outdistance each other; or
(2) One or more vehicles, that over a common selected course, from the same place to the same place, for
the express purpose of comparing the relative speeds or power of acceleration of the vehicle or
vehicles in a specified distance or time.
Event sponsor means any person, group of persons, firm, corporation, partnership, or association that
organizes, promotes or solicits funds for the organization or promotion of a special event. An event sponsor may
also be an applicant.
Issuing officer means the town manager or designated representative.
Mass gathering event means any planned activity for a group of 50 or more persons assembled together for
entertainment, meeting, social gathering, scheduled event, or other similar activity for more than four continuous
hours and such activity is not wholly contained and operated within a building or buildings that are specifically
designed and constructed to contain such activity. For the purposes of this definition, any activity at a ballroom,
conference center, meeting hall, place of religious assembly, et cetera, shall not be classified as a mass gathering
event.
Parade means any planned assembly, demonstration, march, or procession upon public thoroughfares within
the Town consisting of vehicles, persons, or animals traveling a slow rates of speed, and in unison, with an express
intent of attracting the attention of the general public and that is reasonably likely to interfere with the normal
flow or regulation of traffic upon public thoroughfares.
Progressive special event means an activity that is not confined to a single location, such as a foot race/walk,
bicycle race/ride, marathon, or parade and includes any special event criteria. A progressive special event is a
special event and subject to special event requirements.
Promoter means any person, group of persons, firm, corporation, partnership, or association who promotes
a mass gathering event. In the event that no promoter exists, then the owner of the property shall be deemed to
be the promoter.
Special event means a planned temporary outdoor event, gathering, or other organized activity, including but
not limited to, bike (non-motorized) races, block parties, concerts, fairs, farmers markets, festivals, fireworks and
pyrotechnic displays, fun runs, marathons, parades, and sporting clay events for a common purpose under the
direction or control of a person or entity an applicant using either private property or public property, and that
involves one or more of the following activities, except when the activity is for construction purposes only:
(1) Closing of a public thoroughfare or a private street public street;
(2) Blocking or restriction of a fire apparatus access to a road;
(3) Blocking or restriction of access to public and/or private property, including public rights-of-way;
(4) Sale of merchandise, food, or beverages on public property or on private property where otherwise
prohibited by ordinance;
(5) Sale of alcoholic beverages on public property or on private property where otherwise prohibited;
(6) Installation of a stage, band shell, trailer, van, portable building, grandstand, or bleachers on public
property, or on private property where otherwise prohibited by ordinance; or
(7) Exceeding 500 personsHaving an impact on public safety (e.g., fire and police); or
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(8) The installation of a tent that is a minimum of 400 square feet in area.
Special event permit means a permit as specified and obtained pursuant to this Chapter.
Town Council means the Town Council of the Town of Westlake, Texas.
The following words, terms and phrases when used in this division, shall have the meanings ascribed to them
in this section, except where the context clearly indicates a different meaning:
Drag race means the operation of:
(1) Two or more vehicles from a point side by side at accelerating speeds in a competitive attempt to
outdistance each other; or
(2) One or more vehicles over a common selected course, from the same place to the same place, for the
purpose of comparing the relative speeds or power of acceleration of the vehicle or vehicles in a
specified distance or time.
(Ord. No. 850, § 2, 3-26-2018)
Secs. 10-4—10-31. Reserved.
ARTICLE II. SPECIAL EVENT
DIVISION 1. GENERALLY
Sec. 10-32. Criteria of event; minimum standards.
(a) Event sponsor Each applicant shall provide information and furnish proof that shows that the following
minimum standards will be are met for any special event permitted under this article:
(1) Public safety plan. The event sponsor applicant shall provide the following subject to review and
approval of the police chief, the fire chief, and the director of public works:
a. A detailed plan for police, fire, and emergency medical services (“EMS”) staffing.
b. A detailed plan for traffic control and parking.
c. Certain streets within the town may be temporarily closed to limit or exclude motor vehicular,
bicycle, or pedestrian traffic prior to, during or after a special event. An applicant requesting
street closure(s) for a special event shall submit to the town for approval a traffic control plan
approved by the committee showing the layout of all barricades and signs at the time of
application. The committee town Manager or his / her designee shall consider such request in
evaluating the application and may recommend and approve additional or fewer street closures.
Some street closures may require consent of businesses and property owners in the adjacent
area. Should street closures be approved, the public works department of public works shall
supervise the placement of all barricades and signs placed on public streets or on any public
rights-of-way.
(2) Medical aid station. When required by the fire chief, the event sponsor applicant shall provide one or
more medical aid stations, each of which shall be staffed and include suitable temporary shelter,
supplies and equipment, at no cost to the town.
(3) Water supply. The event sponsor applicant shall provide for access to a supply of potable water on the
site where the event is taking place.
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(4) Toilet Restroom facilities. The event sponsor applicant shall provide for toilet restroom facilities and
shall arrange for collection and cleaning at intervals of sufficient frequency in order to prevent the
creation of a health hazard or public nuisance.
(5) Solid waste facilities.
a. The event sponsor applicant shall arrange for solid waste facilities with the waste collection
company holding a franchise with the town.
b. All solid waste shall be collected at such frequent intervals as may be necessary to maintain
sanitary conditions at the site as determined by the town manager or his / her designee.
(6) Food sanitation. All food and / or beverages sold or furnished shall be in accordance with the standards
of the Denton / Tarrant County Health Department as applicable.
(7) Signage. Signage used in accordance with the event shall comply with the sign regulations of the town
under the provisions for special event and promotional signage. Any signs not located on the actual
premises where the event is being held shall only be approved upon the issuance of a sign permit from
the town manager or designee. Signs advertising the event or directing potential customers to the
event site are expressly prohibited from placement in the town rights-of-way.
(8) Tents. Tent permit documentation shall be included. Any special event which includes the use of a tent
/ membrane structure (in excess of i.e., 400 square feet in area or larger) shall meet the applicable
requirements found in the International Building Code, including local amendments, and the
International Fire Code, including local amendments. Fire lanes for emergency equipment must be
provided and the site prepared in an approved manner as determined by the fire marshal. A copy of
the tent permit shall be required prior to the issuance of a special event permit.
(9) Alcohol. It is the responsibility of the applicant to obtain town approval for the possession and
consumption of alcoholic beverages during any special event. For special events requiring a permit
from the Texas Alcoholic Beverage Commission (“TABC”), a copy of the state permit shall be required
prior to the issuance of a special event permit. In accordance with the alcohol provisions in this Code,
the town manager or his / her designee shall have the authority to issue a temporary alcohol sales
permit in conjunction with a special event permit provided all town and state regulations are met. Prior
to the town manager or his / her designee consideringation of the an alcohol permit, the police chief or
police staff his / her designee shall, notwithstanding any requirements of TABC, determine the amount,
if necessary, of police officers required while alcohol is being served. The cost of any required police
officers as part of this permit shall be paid in full by the event sponsor applicant prior to issuance of the
temporary alcohol sales special event permit.
(10) Fireworks/pyrotechnic displays. Any use of fireworks or pyrotechnic displays must show proof of
application for permit from the state fire marshal's office, prior to making any application for a special
event permit; and the applicant must receive state and local fireworks permit meeting the
requirements of the International Fire Code as adopted by the town. The final fireworks permits must
be prior to the issuance of a special event permit.
(11) Town sponsorship. Should the event be officially sponsored or co-sponsored by the town, then certain
standards of this chapter may be waived as determined by the issuing officer.
(1211) Lighting. Lighting shall meet the lighting regulations established by the town, provided; however,
that public safety will be of paramount concern and, if necessary for public safety, and temporary
lighting may be required which would not meet the town's lighting regulations subject to review and
approval by the town manager or his / her designee.
(1312) Noise control. Amplifying equipment shall be designed to control the noise level at the perimeter
of the site on which the gathering shall take place and not to exceed the town noise ordinance
requirements.
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(1413) Final site cleanup. The event sponsor shall be responsible for the final site cleanup. The event
sponsor or landowner, upon notification by the town of the existence of any unsanitary conditions shall
immediately cause such conditions to be corrected.
(14) Revocation of special event permit. The town manager shall have the authority to revoke any special
event permit and require the removal of any equipment in connection with the event upon failure to
comply with the provisions of this Chapter and the terms and conditions of the approved permit.
(15) Special event hours. A special event may only operate during the hours of 7:00 a.m. to 10:00 p.m. This
provision may be modified or waived for a special event sponsored by the town.
(16) Duration of a special event permit. Any special event permit proposed to last for up to seven calendar
days may be approved administratively by the town manager. Any special event proposed to last for
eight or more calendar days shall be subject to review and approval by the town council.
a. Any application for a special event permit subject to review and approval by the town council
shall be submitted at least 60 calendar days before the intended date of the event.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-33. Town services—Reimbursable costs.
(a) Reimbursable costs. All special event is applicants are required to pay for all costs and expenses incurred by
the town for activities associated with staging of the an approved special event, including, without limitation,
the following:
(1) Police protection.
(2) Fire protection.
(3) Emergency medical services.
(4) Utilities services provided to the special event, including all of the costs of installation, maintenance,
and connection.
(5) Repair, maintenance, and removal of facilities in the event of a failure of promoter.
(6) Repair of streets, alleys, sidewalks, parks, and other public property.
(7) Garbage disposal and cleanup.
(8) Traffic control.
(9) Other direct costs associated with the special event.
(b) For town sponsored events, one town department shall not be required to pay a different town department
for the above costs.[Reserved].
(Ord. No. 850, § 2, 3-26-2018)
Secs. 10-34—10-40. Reserved.
DIVISION 2. PERMIT
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Sec. 10-41. Special event permit requiredrequired.
(a) No person, group, or entity may act as an event sponsor of a special event unless and until a special event
permit has been approved and issued by the town council under in accordance with the provisions of this
article.
(b) A special event permit may be issued for a series of events and activities, provided that. All all requirements
as set forth herein must be met for every event and activity.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-42. Application—Filingfiling; required contentscontents.
(a) An event sponsorapplicant desiring to hold a special event shall file a special event permit application with
the issuing officer town manager or his / her designee at least 30 60 calendar days prior to the first day of
the proposed special event. Applications that are submitted less than 60 calendar days prior to the special
event and applications that are incomplete will not be processed by the town manager or his / her designee.
(b) The application for a special event permit under this article division must include (the application either may
be prepared by the event sponsor or prepared on the behalf of the event sponsor):
(1) The name and physical address of the applicant and the name and the physical address of the event
sponsor.
(2) A description detailed narrative of the special event, including the activities that are proposed to occur,
and the site. The applicant shall additionally provide a site map or site plan showing the location or all
proposed activities, all operations related to sponsoring the event as provided for in Sec. 10-32 of this
chapter, and
(3) The name and the physical address of the property owner of the place location where the special event
is to be held and a notarized letter signed by the property owner giving permission to use the property
for the special event.
(4) The dates and times of the special event, including the hours of the special event.
(5) The maximum number of persons that the event sponsor will applicant proposes to allow to attend the
special event and a statement showing how the event sponsor applicant plans to control the number of
persons in attendance at the special event.
(6) A description of the nature of the special event.
(76) A special event application fee shall be paid in full by the applicant upon application submittal in
accordance to with the most recent fee schedule adopted by the town and receipts showing payment
in full for all other fees as provided for in this Chapter.
(87) The event sponsor applicant shall provide information which addresses the following:
a. Initial set-up times.
b. Controlling the number of persons in attendance at the special event.
c. Compliance with health requirements regarding food and beverage services, including the
provision for potable water.
d. Restroom facilities.
e. Solid waste collection arrangements.
f. The sale of alcoholic beverages and the process for identifying minors attending the event and
preventing the consumption of alcohol by minors.
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g. Clean-up following the event.
(98) Public safety.
a. The applicant for any special event or progressive special event may be required to provide a
public safety plan for the event, and may be required to provide and pay for public safety
personnel (police officers and firefighter-EMS personnel) as required. The contents of the public
safety plan shall be determined by the anticipated number of attendees at the event.
b. A detailed site map or site plan indicating proposed vehicle ingress and egress, medical treatment
areas, public areas including fences and gates, all temporary structures, management offices,
cooking areas, locations of all fuels that will be used and/or stored, including without limitation
gas, and whether pyrotechnics or other special effects are planned,
c. Traffic control and parking plan, and
d. Street closures.
(109) Any other information requested that may be required by the issuing officer that they may deem
necessary Town in order to consider the permit request and ensure the health, the safety, and the
welfare of the Town.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-43. Insurance, indemnification, surety bond.
(a) If an event is to be held on town-owned property, the event sponsor shall furnish the issuing officer with a
certificate of insurance complying with minimum standards sufficient to protect town-owned property. Valid
and current general liability insurance policy naming the applicant hosting the event under the coverage for
the event and providing coverage with the following minimum amounts:
(1) for personal injury / death: $1,000,000.00 per occurrence;
(2) for property damage: $2,000,000.00 per occurrence; and
(3) for general aggregate: $2,000,000.00.
(b) The applicant and the event sponsor for each special event permit shall sign an agreement to indemnify and
to forever hold harmless the town, its officials, officers, employees, agents, and representatives against all
claims of liability and causes of action resulting from injury or damage to persons or property arising out of
the any special event.
(c) The event sponsor may be required to post a surety bond in the assurance that the town property is cleaned
and returned to the condition prior to the event. The issuing officer town manager or his / her designee shall
determine if the need for a bond exists and shall make the appropriate recommendation to the town council
upon town council consideration of the permit.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-44. Appeal of Administrative Permit DenialSame—Hearing.
If the application does not meet the requirements, and/or it is determined that the event may have
significant community impacts, the issuing officer town manager may deny the permit. The applicant may correct
the deficiencies within one week 30 calendar days without incurring another permit charge or, at the applicant's
choice; , the applicant may appeal the decision of the issuing officertown council. If the applicant appeals the
decision to the town council, then the matter will be heard by the town manager. If the appeal is denied by the
town manager, the applicant may appeal the matter to be heard by the town council. If there is an appeal to the
town council, the time for a hearing before the town council on the application for a special event permit under
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this article shall occur at the next available council meeting, provided that the next council meeting is at least ten
15 business working days after the appeal is filed, in order to provide for preparation of the item and to meet the
requirements of the Texas Open Meetings Act. Such appeal shall be heard as per the rules for a business agenda
item.
Sec. 10-45. Town council approval required for appeal.
After the hearing on reviewing and considering the appeal for an application for a special event permit under
this article is completed, the town council shall grant, grant with conditions or modifications, or deny the permit.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-46. Cash deposit.
As a condition precedent to the issuance of a special event permit under this article, the issuing officer town
manager or his / her designee may require the event sponsorapplicant to make an additional cash deposit with the
town within at least five business days of the event to provide an adequate fund for the compensation of
reimbursable costs and such security personnel as may be required to ensure the physical safety of persons and
property of persons in attendance, as well as the persons and property of the community directly affected by the
special event. If the cash deposit required by the town manager or his / her designee is not provided within at least
five business days of the event, then the town manager or his / her designee may revoke the permit.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-47. Contents.
A special event permit, if issued, shall authorize the event sponsor to hold a special event at a the specified
place and at the specified times.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-48. Revocation.
At any time with or without notice, the issuing officer or authorized representative town manager or his / her
designee may revoke the special event permit on a upon finding that the failure to carry out the preparations will
result in a serious threat to the health, or the safety, and the welfare of the community and / or the persons
attending the event.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-49. Regulations—Strictest apply.
If a site or a special event is regulated by the provisions of this chapter and other ordinances, regulations,
and rules adopted by the town, then the strictest regulations shall apply.
(Ord. No. 850, § 2, 3-26-2018)
(a) Inspections.
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(1) The town manager and his / her designee may inspect a special event during the special event in
order to ensure that the minimum standards of health and sanitation prescribed by state and
local laws, rules, and orders are being maintained; that the minimum standards for ensuring
public safety and order as prescribed by state and local laws, rules, and orders are being
maintained; and that the minimum standards for ensuring fire safety and other life safety and
order as prescribed by state and local laws, rules, and orders are being maintained. If the town
manager or his / her designee determines a violation of the minimum standards is occurring,
then the town manager or his / her designee shall order the applicant and / or the event sponsor
of the special event to immediately correct the violation.
(2) An applicant and / or event sponsor who fails to comply with an order issued under this section
commits an offense.
(b) Tow-away zones.
(1) Any street, alley or city owned property or part thereof that is designated as a road closure or a
no parking zone under this article will also be designated as a no parking tow-away zone.
(2) The promoter shall properly mark the road closures and no parking zones designated under a
permit that is granted under this article giving notice thereof.
(3) No person shall park a vehicle in any area designated as a no parking tow-away zone under this
article.
(4) Any person designated by the town may authorize the removal of a vehicle parked in no parking
tow-away zone. The owner and operator of the vehicle shall be liable for all towing and storage
fees incurred in the removal and storage of the vehicle.
(5) This section works in conjunction with any other no parking tow-away ordinances for the town.
Secs. 10-5051—10-60. Reserved.
ARTICLE III. CIRCUSES; CARNIVALS; RACESPROHIBITED EVENTS AND ACTIVITIES
DIVISION 1. PERMIT
Sec. 10-61. Permit requirement; hearing; feeProhibited events and activities; public hearing
required.
No circus, carnival, horse race event, automobile or drag race event, or fairor other similar event which is
open to attendance by the public generally, whether or not any fee or other admission charge is made, shall be
conducted within the corporate limits of the town unless the circus, carnival, horse race event, or automobile or
drag race event, or fair shall have been permitted by the town council after a public hearing for which written
notice shall have been published for at least two weeks prior to such hearing by being posted at the usual places
where notices of elections of the town have been posted, and after the town council shall have established a
proper licensing fee therefor. Except as otherwise provided for in this Sec. 10-61, the applicant for such events
shall complete an application as provided for in Sec. 10-42 of this chapter. Any incomplete applications will not be
processed by the town manager or his / her designee. The town council shall grant, grant with conditions or
modifications, or deny the request.
(Ord. No. 850, § 2, 3-26-2018)
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- CODE OF ORDINANCES
CHAPTER 10 - ENTERTAINMENT AND SPECIAL EVENTS AND MASS GATHERING EVENTS
ARTICLE III. CIRCUSES; CARNIVALS; RACESPROHIBITED EVENTS AND ACTIVITIES
ARTICLE IV. MASS GATHERING EVENTS
Sec. 10-62. Permits—required.
No mass gathering event may be conducted within the town unless a mass gathering event permit has been
approved by the town manager or his / her designee under the provisions of this article. If the owner of the
property on which the mass gathering will be held is not the promoter as defined in Sec. 10-2, then the owner of
the property shall also be required to obtain a permit under the provisions of this article as specified and required
of a promoter.
(a) At least 60 days before a mass gathering event is to be held, the promoter of the mass gathering event
shall file an application with the town manager or his / her designee an application for a permit. All
applications for mass gathering events shall be subject to review and approval by the town manager or
his / her designee.
(b) The town manager or his / her designee may approve an application for a mass gathering event if it
finds the requirements in this section are met. When reviewing and considering an application for a
mass gathering event permit, the town manager may establish specific conditions for the mass
gathering event.
(c) All applications for a mass gathering event permit shall identify:
(1) the promoter and the property owner; and
(2) the sketch showing the mass gathering event area (i.e., the portion of the mass gathering event
that is not wholly contained and operated within a building or buildings that are specifically
designed and constructed to contain such activity and such activity); and
(3) the maximum number of patrons anticipated or tickets to be sold for the gathering; and
(4) the dates and time of day being considered for the mass gathering; and
(5) the plan for providing parking; and
(6) the plan for providing restroom facilities; and
(7) the plan for emergency management; and
(8) the plan for collecting debris, litter, and trash and cleaning up and restoring the property to its
original condition; and
(9) the plan for any road (e.g., public and / or private) closures must be approved and implemented
by police and public works; and
(10) all food vendors and sales vendors must register with the county health department and receive
a food handler’s permit); and
(11) all tents shall register with the town; and
(12) all alcohol sales and/or consumption will require a TABC license and/or bartenders license; and
(13) any other information that the town manager or his / her designee may reasonably request in
order to process such application for a mass gathering event permit; and
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(14) all applications will be reviewed by the town manager and his / her designee for completeness
and accuracy (incomplete and inaccurate applications will not be presented to the town council
for review and approval).
(d) A filing fee of $250.00 must be submitted with the application for a permit.
(e) The town manager or his / her designee, upon a full and complete investigation of the proposed mass
gathering event, and approval of the same, shall have the authority to require the promoter to post a
bond in an amount that would cover all reasonable expenses entailed in cleaning up the premises after
the gathering in the event the promoter fails to do so. The town manager or his / her designee shall
have the authority to require either a cash bond or a corporate surety bond at his discretion. The bond
shall be released and returned upon the clean-up and maintenance being accomplished by the
promoter. If it is necessary for the town to accomplish the clean-up and the restoration of the property
to its original condition, then the bond will be used to cover the town's reasonable and necessary
expenses.
Sec. 10-64. Same—appeals hearing.
(a) If an application for a mass gathering event is denied by the town manager or his / her designee, the
promoter may appeal the decision to the town manager or his / her designee in accordance with the
provisions of this section.
(b) The town manager or his / her designee shall set a date and a time for a public hearing on the
application to be conducted by the town council, which shall be held at least 15 days before the day on
which the mass gathering is to begin. The town manager or his / her designee shall not be required to
set a date and time for a public hearing unless and until the promoter has paid the filing fee of $500.00.
(c) Notice of the time and place of the public hearing shall be given to the promoter and to any persons
who have an interest in the granting or denial of the permit, including notice to all owners of property
which abuts the property where the mass gathering will be held.
(d) At the hearing, any person may appear and testify for or against the granting of the permit.
(e) At the hearing, the town council may approve, approve with conditions or modifications, or deny the
application for a mass gathering permit.
Sec. 10-66. Same—revocation.
The town manager may revoke a permit issued under this article if the town manager, the police chief, the fire
chief, or other designee of the town manager finds that (i) the preparations for the mass gathering event will not
be completed by the time that the mass gathering will begin, or (ii) for the failure to meet any of the requirements
determined and identified pursuant to Section 10-63, the such mass gathering event will be disruptive to the
health, the safety, and the welfare of the town, or that the permit was obtained by fraud or misrepresentation.
Sec. 10-68. Miscellaneous.
(c) Inspections.
(1) The town manager and his / her designee may inspect a mass gathering event during the mass
gathering event in order to ensure that the minimum standards of health and sanitation
prescribed by state and local laws, rules, and orders are being maintained; that the minimum
standards for ensuring public safety and order as prescribed by state and local laws, rules, and
orders are being maintained; and that the minimum standards for ensuring fire safety and other
life safety and order as prescribed by state and local laws, rules, and orders are being maintained.
If the town manager or his / her designee determines a violation of the minimum standards is
occurring, then the town manager or his / her designee shall order the promoter of the mass
gathering event to immediately correct the violation.
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(2) A promoter who fails to comply with an order issued under this section commits an offense.
(d) Tow-away zones.
(1) Any street, alley or city owned property or part thereof that is designated as a road closure or a
no parking zone under this article will also be designated as a no parking tow-away zone.
(2) The promoter shall properly mark the road closures and no parking zones designated under a
permit that is granted under this article giving notice thereof.
(3) No person shall park a vehicle in any area designated as a no parking tow-away zone under this
article.
(4) Any person designated by the town may authorize the removal of a vehicle parked in no parking
tow-away zone. The owner and operator of the vehicle shall be liable for all towing and storage
fees incurred in the removal and storage of the vehicle.
(5) This section works in conjunction with any other no parking tow-away ordinances for the town.
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- CODE OF ORDINANCES
CHAPTER 10 SPECIAL EVENTS AND MASS GATHERING EVENTS
CHAPTER 10 SPECIAL EVENTS AND MASS GATHERING EVENTS
ARTICLE I. IN GENERAL
Sec. 10-1. General.
(1) All special events, with the exception of those provided in Sec. 10-1 (2) shall conform to all of the
applicable provisions of this Chapter.
(2) The following events shall be exempted from the provisions of this Chapter:
(a) an activity for permitted construction purposes;
(b) an event sponsored by the town, including Westlake Academy;
(c) an event that is (i) wholly contained and operated on a property with a building or buildings
that are specifically designed and constructed to contain such event; (ii) that such building or buildings
containing such event have been issued a permanent certificate of occupancy; and (iii) and that such
property contains the minimum amount of parking required for such event (e.g., ballroom, conference
center, meeting hall, place of religious assembly, et cetera);
(d) a funeral procession; and
(e) a motorcade with complies with all traffic laws.
Any expressive personal religious or political beliefs and associated activity on the public right-of-way that is
protected by the Constitution of the United States of America and the Constitution of the State of Texas, including
freedom of speech, freedom of the press, freedom of assembly, and the right to petition is considered a “First
Amendment Activity”. First Amendment Activities are exempt from the provisions of this chapter, except that a
special event permit must be submitted, reviewed, and approved for any activity that is defined as such and is
activated in conjunction with any First Amendment Activity.
The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to
them in this section, except where the context clearly indicates a different meaning:
Applicant means a person who has filed and submitted a completed application for a special event.
Application fee means the fee established by ordinance of the Town Council for processing a special event
permit application.
Block party means an organized, small-scale, outdoor activity that temporarily closes one block on a local
thoroughfare or other private street that is primarily intended to attract only local residents who either live on, or
live in close proximity to the block being closed and is not intended for the general public.
Drag race means the operation of:
(1) Two or more motorized vehicles from a point side by side at accelerating speeds in a competitive
attempt to outdistance each other; or
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(2) One or more vehicles, that over a common selected course, from the same place to the same place, for
the express purpose of comparing the relative speeds or power of acceleration of the vehicle or
vehicles in a specified distance or time.
Event sponsor means any person, group of persons, firm, corporation, partnership, or association that
organizes, promotes or solicits funds for the organization or promotion of a special event. An event sponsor may
also be an applicant.
Mass gathering event means any planned activity for a group of 50 or more persons assembled together for
entertainment, meeting, social gathering, scheduled event, or other similar activity for more than four continuous
hours and such activity is not wholly contained and operated within a building or buildings that are specifically
designed and constructed to contain such activity. For the purposes of this definition, any activity at a ballroom,
conference center, meeting hall, place of religious assembly, et cetera, shall not be classified as a mass gathering
event.
Parade means any planned assembly, demonstration, march, or procession upon public thoroughfares within
the Town consisting of vehicles, persons, or animals traveling a slow rates of speed, and in unison, with an express
intent of attracting the attention of the general public and that is reasonably likely to interfere with the normal
flow or regulation of traffic upon public thoroughfares.
Promoter means any person, group of persons, firm, corporation, partnership, or association who promotes
a mass gathering event. In the event that no promoter exists, then the owner of the property shall be deemed to
be the promoter.
Special event means a planned temporary outdoor event, gathering, or other organized activity, including but
not limited to, bike (non-motorized) races, block parties, concerts, fairs, farmers markets, festivals, fireworks and
pyrotechnic displays, fun runs, marathons, parades, and sporting clay events for a common purpose under the
direction or control of an applicant using either private property or public property, and that involves one or more
of the following activities:
(1) Closing of a public thoroughfare or a private street;
(2) Blocking or restriction of a fire apparatus access to a road;
(3) Blocking or restriction of access to public and/or private property, including public rights-of-way;
(4) Sale of merchandise, food, or beverages on public property or on private property where otherwise
prohibited by ordinance;
(5) Sale of alcoholic beverages on public property or on private property where otherwise prohibited;
(6) Installation of a stage, band shell, trailer, van, portable building, grandstand, or bleachers on public
property or on private property where otherwise prohibited by ordinance;
(7) Having an impact on public safety (e.g., fire and police); or
(8) The installation of a tent that is a minimum of 400 square feet in area.
Special event permit means a permit as specified and obtained pursuant to this Chapter.
Town Council means the Town Council of the Town of Westlake, Texas.
(Ord. No. 850, § 2, 3-26-2018)
Secs. 10-4—10-31. Reserved.
ARTICLE II. SPECIAL EVENT
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- CODE OF ORDINANCES
CHAPTER 10 - ENTERTAINMENT AND EVENTS
ARTICLE II. - SPECIAL EVENT
DIVISION 1. GENERALLY
DIVISION 1. GENERALLY
Sec. 10-32. Criteria of event; minimum standards.
(a) Each applicant shall provide information and furnish proof that the following minimum standards are met for
any special event permitted under this article:
(1) Public safety plan. The applicant shall provide the following subject to review and approval of the
police chief, the fire chief, and the director of public works:
a. A detailed plan for police, fire, and emergency medical services (“EMS”) staffing.
b. A detailed plan for traffic control and parking.
c. Certain streets within the town may be temporarily closed to limit or exclude motor vehicular,
bicycle, or pedestrian traffic prior to, during or after a special event. An applicant requesting
street closure(s) for a special event shall submit to the town for approval a traffic control plan
approved by the committee showing the layout of all barricades and signs at the time of
application. The town Manager or his / her designee shall consider such request in evaluating the
application and may recommend and approve additional or fewer street closures. Some street
closures may require consent of businesses and property owners in the adjacent area. Should
street closures be approved, the department of public works shall supervise the placement of all
barricades and signs placed on public streets or on any public rights-of-way.
(2) Medical aid station. When required by the fire chief, the applicant shall provide one or more medical
aid stations, each of which shall be staffed and include suitable temporary shelter, supplies and
equipment, at no cost to the town.
(3) Water supply. The applicant shall provide for access to a supply of potable water on the site where the
event is taking place.
(4) Restroom facilities. The applicant shall provide for restroom facilities and shall arrange for collection
and cleaning at intervals of sufficient frequency in order to prevent the creation of a health hazard or
public nuisance.
(5) Solid waste facilities.
a. The applicant shall arrange for solid waste facilities with the waste collection company holding a
franchise with the town.
b. All solid waste shall be collected at such frequent intervals as may be necessary to maintain
sanitary conditions at the site as determined by the town manager or his / her designee.
(6) Food sanitation. All food and / or beverages sold or furnished shall be in accordance with the standards
of the Denton / Tarrant County Health Department as applicable.
(7) Signage. Signage used in accordance with the event shall comply with the sign regulations of the town
under the provisions for special event and promotional signage. Signs advertising the event or directing
potential customers to the event site are expressly prohibited from placement in the town rights-of-
way.
(8) Tents. Tent permit documentation shall be included. Any special event which includes the use of a tent
/ membrane structure (i.e., 400 square feet in area or larger) shall meet the applicable requirements
found in the International Building Code, including local amendments, and the International Fire Code,
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including local amendments. Fire lanes for emergency equipment must be provided and the site
prepared in an approved manner as determined by the fire marshal. A copy of the tent permit shall be
required prior to the issuance of a special event permit.
(9) Alcohol. It is the responsibility of the applicant to obtain town approval for the possession and
consumption of alcoholic beverages during any special event. For special events requiring a permit
from the Texas Alcoholic Beverage Commission (“TABC”), a copy of the state permit shall be required
prior to the issuance of a special event permit. In accordance with the alcohol provisions in this Code,
the town manager or his / her designee shall have the authority to issue a temporary alcohol sales
permit in conjunction with a special event permit provided all town and state regulations are met. Prior
to the town manager or his / her designee considering an alcohol permit, the police chief or his / her
designee shall, notwithstanding any requirements of TABC, determine the amount, if necessary, of
police officers required while alcohol is being served. The cost of any required police officers as part of
this permit shall be paid in full by the applicant prior to issuance of the special event permit.
(10) Fireworks/pyrotechnic displays. Any use of fireworks or pyrotechnic displays must show proof of
application for permit from the state fire marshal's office, prior to making any application for a special
event permit; and the applicant must receive state and local fireworks permit meeting the
requirements of the International Fire Code as adopted by the town. The final fireworks permits must
be prior to the issuance of a special event permit.
(11) Lighting. Lighting shall meet the lighting regulations established by the town, provided; however, that
public safety will be of paramount concern and, if necessary for public safety, and temporary lighting
may be required which would not meet the town's lighting regulations subject to review and approval
by the town manager or his / her designee.
(12) Noise control. Amplifying equipment shall be designed to control the noise level at the perimeter of the
site on which the gathering shall take place and not to exceed the town noise ordinance requirements.
(13) Final site cleanup. The event sponsor shall be responsible for the final site cleanup. The event sponsor
or landowner, upon notification by the town of the existence of any unsanitary conditions shall
immediately cause such conditions to be corrected.
(14) Revocation of special event permit. The town manager shall have the authority to revoke any special
event permit and require the removal of any equipment in connection with the event upon failure to
comply with the provisions of this Chapter and the terms and conditions of the approved permit.
(15) Special event hours. A special event may only operate during the hours of 7:00 a.m. to 10:00 p.m. This
provision may be modified or waived for a special event sponsored by the town.
(16) Duration of a special event permit. Any special event permit proposed to last for up to seven calendar
days may be approved administratively by the town manager. Any special event proposed to last for
eight or more calendar days shall be subject to review and approval by the town council.
a. Any application for a special event permit subject to review and approval by the town council
shall be submitted at least 60 calendar days before the intended date of the event.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-33. Town services—Reimbursable costs.
(a) Reimbursable costs. All applicants are required to pay for all costs and expenses incurred by the town for
activities associated with staging of an approved special event, including, without limitation, the following:
(1) Police protection.
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(2) Fire protection.
(3) Emergency medical services.
(4) Utilities services provided to the special event, including all of the costs of installation, maintenance,
and connection.
(5) Repair, maintenance, and removal of facilities in the event of a failure of promoter.
(6) Repair of streets, alleys, sidewalks, parks, and other public property.
(7) Garbage disposal and cleanup.
(8) Traffic control.
(9) Other direct costs associated with the special event.
(b) [Reserved].
(Ord. No. 850, § 2, 3-26-2018)
Secs. 10-34—10-40. Reserved.
DIVISION 2. PERMIT
Sec. 10-41. Special event permit required.
(a) No person, group, or entity may sponsor a special event unless and until a special event permit has been
approved and issued in accordance with the provisions of this article.
(b) A special event permit may be issued for a series of events and activities, provided that all requirements as
set forth herein must be met for every event and activity.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-42. Application—filing; required contents.
(a) An applicant desiring to hold a special event shall file a special event permit application with the town
manager or his / her designee at least 60 calendar days prior to the first day of the proposed special event.
Applications that are submitted less than 60 calendar days prior to the special event and applications that
are incomplete will not be processed by the town manager or his / her designee.
(b) The application for a special event permit under this division must include (the application either may be
prepared by the event sponsor or prepared on the behalf of the event sponsor):
(1) The name and physical address of the applicant and the name and the physical address of the event
sponsor.
(2) A detailed narrative of the special event, including the activities that are proposed to occur, and the
site. The applicant shall additionally provide a site map or site plan showing the location or all
proposed activities, all operations related to sponsoring the event as provided for in Sec. 10-32 of this
chapter, and
(3) The name and the physical address of the property owner of the location where the special event is to
be held and a notarized letter signed by the property owner giving permission to use the property for
the special event.
(4) The dates and times of the special event, including the hours of the special event.
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(5) The maximum number of persons that the applicant proposes to allow to attend the special event and
a statement showing how the applicant plans to control the number of persons in attendance at the
special event.
(6) A special event application fee shall be paid in full by the applicant upon application submittal in
accordance with the most recent fee schedule adopted by the town and receipts showing payment in
full for all other fees as provided for in this Chapter.
(7) The applicant shall provide information which addresses the following:
a. Initial set-up times.
b. Controlling the number of persons in attendance at the special event.
c. Compliance with health requirements regarding food and beverage services, including the
provision for potable water.
d. Restroom facilities.
e. Solid waste collection arrangements.
f. The sale of alcoholic beverages and the process for identifying minors attending the event and
preventing the consumption of alcohol by minors.
g. Clean-up following the event.
(8) Public safety.
a. The applicant for any special event may be required to provide a public safety plan for the event,
and may be required to provide and pay for public safety personnel (police officers and
firefighter-EMS personnel) as required. The contents of the public safety plan shall be
determined by the anticipated number of attendees at the event.
b. A detailed site map or site plan indicating proposed vehicle ingress and egress, medical treatment
areas, public areas including fences and gates, all temporary structures, management offices,
cooking areas, locations of all fuels that will be used and/or stored, including without limitation
gas, and whether pyrotechnics or other special effects are planned,
c. Traffic control and parking plan, and
d. Street closures.
(9) Any other information that may be required by the Town in order to consider the permit request and
ensure the health, the safety, and the welfare of the Town.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-43. Insurance, indemnification, surety bond.
(a) Valid and current general liability insurance policy naming the applicant hosting the event under the
coverage for the event and providing coverage with the following minimum amounts:
(1) for personal injury / death: $1,000,000.00 per occurrence;
(2) for property damage: $2,000,000.00 per occurrence; and
(3) for general aggregate: $2,000,000.00.
(b) The applicant and the event sponsor for each special event permit shall sign an agreement to indemnify and
to forever hold harmless the town, its officials, employees, agents, and representatives against all claims of
liability and causes of action resulting from injury or damage to persons or property arising out of any special
event.
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(c) The event sponsor may be required to post a surety bond in the assurance that the town property is cleaned
and returned to the condition prior to the event. The town manager or his / her designee shall determine if
the need for a bond exists and shall make the appropriate recommendation to the town council upon town
council consideration of the permit.
Sec. 10-44. Appeal of Administrative Permit Denial.
If the application does not meet the requirements, and/or it is determined that the event may have
significant community impacts, the town manager may deny the permit. The applicant may correct the deficiencies
within 30 calendar days without incurring another permit charge or, at the applicant's choice, the applicant may
appeal the decision of the town council. If the applicant appeals the decision to the town council, then the matter
will be heard by the town council. If there is an appeal to the town council, the time for a hearing before the town
council on the application for a special event permit under this article shall occur at the next available council
meeting, provided that the next council meeting is at least 15 business days after the appeal is filed, in order to
provide for preparation of the item and to meet the requirements of the Texas Open Meetings Act. Such appeal
shall be heard as per the rules for a business agenda item.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-45. Town council approval required for appeal.
After reviewing and considering the appeal for an application for a special event permit under this article is
completed, the town council shall grant, grant with conditions or modifications, or deny the permit.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-46. Cash deposit.
As a condition to the issuance of a special event permit under this article, the town manager or his / her
designee may require the applicant to make an additional cash deposit with the town within at least five business
days of the event to provide an adequate fund for the compensation of reimbursable costs and such security
personnel as may be required to ensure the physical safety of persons and property of persons in attendance, as
well as the persons and property of the community directly affected by the special event. If the cash deposit
required by the town manager or his / her designee is not provided within at least five business days of the event,
then the town manager or his / her designee may revoke the permit.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-47. Contents.
A special event permit, if issued, shall authorize the event sponsor to hold a special event at the specified
place and at the specified times.
(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-48. Revocation.
At any time with or without notice, the town manager or his / her designee may revoke the special event
permit upon finding that the failure to carry out the preparations will result in a serious threat to the health, the
safety, and the welfare of the community and / or the persons attending the event.
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(Ord. No. 850, § 2, 3-26-2018)
Sec. 10-49. Regulations—Strictest apply.
If a site or a special event is regulated by the provisions of this chapter and other ordinances, regulations,
and rules adopted by the town, then the strictest regulations shall apply.
(Ord. No. 850, § 2, 3-26-2018)
(a) Inspections.
(1) The town manager and his / her designee may inspect a special event during the special event in
order to ensure that the minimum standards of health and sanitation prescribed by state and
local laws, rules, and orders are being maintained; that the minimum standards for ensuring
public safety and order as prescribed by state and local laws, rules, and orders are being
maintained; and that the minimum standards for ensuring fire safety and other life safety and
order as prescribed by state and local laws, rules, and orders are being maintained. If the town
manager or his / her designee determines a violation of the minimum standards is occurring,
then the town manager or his / her designee shall order the applicant and / or the event sponsor
of the special event to immediately correct the violation.
(2) An applicant and / or event sponsor who fails to comply with an order issued under this section
commits an offense.
(b) Tow-away zones.
(1) Any street, alley or city owned property or part thereof that is designated as a road closure or a
no parking zone under this article will also be designated as a no parking tow-away zone.
(2) The promoter shall properly mark the road closures and no parking zones designated under a
permit that is granted under this article giving notice thereof.
(3) No person shall park a vehicle in any area designated as a no parking tow-away zone under this
article.
(4) Any person designated by the town may authorize the removal of a vehicle parked in no parking
tow-away zone. The owner and operator of the vehicle shall be liable for all towing and storage
fees incurred in the removal and storage of the vehicle.
(5) This section works in conjunction with any other no parking tow-away ordinances for the town.
ARTICLE III. PROHIBITED EVENTS AND ACTIVITIES
Sec. 10-61. Prohibited events and activities; public hearing required.
No circus, carnival, horse race event, drag race event, or other similar event which is open to attendance by
the public generally, whether or not any fee or other admission charge is made, shall be conducted within the
corporate limits of the town unless the circus, carnival, horse race event, or automobile or drag race event shall
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- CODE OF ORDINANCES
CHAPTER 10 - SPECIAL EVENTS AND MASS GATHERING EVENTS
ARTICLE III. PROHIBITED EVENTS AND ACTIVITIES
have been permitted by the town council after a public hearing for which written notice shall have been published
for at least two weeks prior to such hearing by being posted at the usual places where notices of elections of the
town have been posted, and after the town council shall have established a proper licensing fee therefor. Except as
otherwise provided for in this Sec. 10-61, the applicant for such events shall complete an application as provided
for in Sec. 10-42 of this chapter. Any incomplete applications will not be processed by the town manager or his /
her designee. The town council shall grant, grant with conditions or modifications, or deny the request.
ARTICLE IV. MASS GATHERING EVENTS
Sec. 10-62. Permits—required.
No mass gathering event may be conducted within the town unless a mass gathering event permit has been
approved by the town manager or his / her designee under the provisions of this article. If the owner of the
property on which the mass gathering will be held is not the promoter as defined in Sec. 10-2, then the owner of
the property shall also be required to obtain a permit under the provisions of this article as specified and required
of a promoter.
(a) At least 60 days before a mass gathering event is to be held, the promoter of the mass gathering event
shall file an application with the town manager or his / her designee an application for a permit. All
applications for mass gathering events shall be subject to review and approval by the town manager or
his / her designee.
(b) The town manager or his / her designee may approve an application for a mass gathering event if it
finds the requirements in this section are met. When reviewing and considering an application for a
mass gathering event permit, the town manager may establish specific conditions for the mass
gathering event.
(c) All applications for a mass gathering event permit shall identify:
(1) the promoter and the property owner; and
(2) the sketch showing the mass gathering event area (i.e., the portion of the mass gathering event
that is not wholly contained and operated within a building or buildings that are specifically
designed and constructed to contain such activity and such activity); and
(3) the maximum number of patrons anticipated or tickets to be sold for the gathering; and
(4) the dates and time of day being considered for the mass gathering; and
(5) the plan for providing parking; and
(6) the plan for providing restroom facilities; and
(7) the plan for emergency management; and
(8) the plan for collecting debris, litter, and trash and cleaning up and restoring the property to its
original condition; and
(9) the plan for any road (e.g., public and / or private) closures must be approved and implemented
by police and public works; and
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(10) all food vendors and sales vendors must register with the county health department and receive
a food handler’s permit); and
(11) all tents shall register with the town; and
(12) all alcohol sales and/or consumption will require a TABC license and/or bartenders license; and
(13) any other information that the town manager or his / her designee may reasonably request in
order to process such application for a mass gathering event permit; and
(14) all applications will be reviewed by the town manager and his / her designee for completeness
and accuracy (incomplete and inaccurate applications will not be presented to the town council
for review and approval).
(d) A filing fee of $250.00 must be submitted with the application for a permit.
(e) The town manager or his / her designee, upon a full and complete investigation of the proposed mass
gathering event, and approval of the same, shall have the authority to require the promoter to post a
bond in an amount that would cover all reasonable expenses entailed in cleaning up the premises after
the gathering in the event the promoter fails to do so. The town manager or his / her designee shall
have the authority to require either a cash bond or a corporate surety bond at his discretion. The bond
shall be released and returned upon the clean-up and maintenance being accomplished by the
promoter. If it is necessary for the town to accomplish the clean-up and the restoration of the property
to its original condition, then the bond will be used to cover the town's reasonable and necessary
expenses.
Sec. 10-64. Same—appeals hearing.
(a) If an application for a mass gathering event is denied by the town manager or his / her designee, the
promoter may appeal the decision to the town manager or his / her designee in accordance with the
provisions of this section.
(b) The town manager or his / her designee shall set a date and a time for a public hearing on the
application to be conducted by the town council, which shall be held at least 15 days before the day on
which the mass gathering is to begin. The town manager or his / her designee shall not be required to
set a date and time for a public hearing unless and until the promoter has paid the filing fee of $500.00.
(c) Notice of the time and place of the public hearing shall be given to the promoter and to any persons
who have an interest in the granting or denial of the permit, including notice to all owners of property
which abuts the property where the mass gathering will be held.
(d) At the hearing, any person may appear and testify for or against the granting of the permit.
(e) At the hearing, the town council may approve, approve with conditions or modifications, or deny the
application for a mass gathering permit.
Sec. 10-66. Same—revocation.
The town manager may revoke a permit issued under this article if the town manager, the police chief, the fire
chief, or other designee of the town manager finds that (i) the preparations for the mass gathering event will not
be completed by the time that the mass gathering will begin, or (ii) for the failure to meet any of the requirements
determined and identified pursuant to Section 10-63, the such mass gathering event will be disruptive to the
health, the safety, and the welfare of the town, or that the permit was obtained by fraud or misrepresentation.
Sec. 10-68. Miscellaneous.
(c) Inspections.
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(1) The town manager and his / her designee may inspect a mass gathering event during the mass
gathering event in order to ensure that the minimum standards of health and sanitation
prescribed by state and local laws, rules, and orders are being maintained; that the minimum
standards for ensuring public safety and order as prescribed by state and local laws, rules, and
orders are being maintained; and that the minimum standards for ensuring fire safety and other
life safety and order as prescribed by state and local laws, rules, and orders are being maintained.
If the town manager or his / her designee determines a violation of the minimum standards is
occurring, then the town manager or his / her designee shall order the promoter of the mass
gathering event to immediately correct the violation.
(2) A promoter who fails to comply with an order issued under this section commits an offense.
(d) Tow-away zones.
(1) Any street, alley or city owned property or part thereof that is designated as a road closure or a
no parking zone under this article will also be designated as a no parking tow-away zone.
(2) The promoter shall properly mark the road closures and no parking zones designated under a
permit that is granted under this article giving notice thereof.
(3) No person shall park a vehicle in any area designated as a no parking tow-away zone under this
article.
(4) Any person designated by the town may authorize the removal of a vehicle parked in no parking
tow-away zone. The owner and operator of the vehicle shall be liable for all towing and storage
fees incurred in the removal and storage of the vehicle.
(5) This section works in conjunction with any other no parking tow-away ordinances for the town.
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DATE: April 21, 2026 AGENDA ITEM NO: I.1.
FROM: Kelly Ritchie, Head of School, Westlake Academy
SUBJECT: Discuss, consider and act regarding WA Resolution 26-08 Approving the expenditure
of funds not to exceed $157,205.42 for the Westlake Academy Sports Court
Renovation Project in cooperation with the Westlake Academy Foundation and
Awarding the Contract for the Project to 365 Custom Courts.
ATTACHMENTS:
1. WA Res 26-08 Draft WA Sports Court Renovation Project
2. RFP Response WA Sports Court 365
SUMMARY :
The purpose of this agenda item is to authorize the use of donor-restricted funds raised through the
2026 Foundation Gala Fund-an-Item to complete the resurfacing and conversion of the existing tennis
court into a modern sports court.
BACKGROUND AND DISCUSSION:
During the 2026 Westlake Academy Foundation Gala, the Fund-an-Item initiative was to support
improvements to the tennis court located in the center of campus. Through the generosity of donors,
sufficient funds were raised to allow for the renovation of the Academy’s existing tennis court, which
is currently in aging condition and no longer meets the needs of the student body for flexible, modern
recreational use.
The proposed project will resurface the existing tennis court area and convert it into a modern multi-
use sports court designed to support a variety of student activities, which may include basketball,
pickleball, tennis, physical education activities, and general student recreation. The intent of this
improvement is to maximize the usability of the space while ensuring durability, safety, and long-term
value.
This project aligns with Westlake Academy’s ongoing commitment to enhancing campus facilities in
ways that support student wellness, physical activity, and community engagement, while also
ensuring that donor-restricted funds are used in accordance with the purpose communicated during
Town Council/Board of Trustees
AGENDA ITEM REPORT
Page 260 of 296
the gala. This project also aligns with IB's focus on our students being balanced in their approach to
all aspects of their personal and academic development.
FISCAL IMPACT:
Funding of this project is provided by donors through the Westlake Academy Foundation.
LEGAL REVIEW:
N/A
RECOMMENDATION:
Staff recommends approval of WA Resolution 26-08 as presented.
ACTION OPTIONS:
Motion to Approve as Presented Motion to Deny
Motion to Approve with Changes/Conditions Motion to Continue or Table
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Resolution WA 26-08 Page 1
WESTLAKE ACADEMY
Westlake Academy desires to renovate the existing Sports Court; and,
, Westlake Academy acknowledges that donations have been secured by the
Westlake Academy Foundation to fund the renovation of the Sports Court through fundraising
efforts; and
, Westlake Academy issued a Request for Proposals (RFP WA 2026-03) for
the Rubber Surfacing and Athletic Court Install Project (Sports Court Renovation Project) on
March 29, 2026, with the same being duly advertised as required in the Fort Worth Star Telegram
for two consecutive weeks on March 29, 2026 and April 5, 2026; and,
Westlake Academy held the bid opening for responses received to RFP WA
2026-03 on April 13, 2026, and;
, Westlake Academy staff has reviewed the proposal received and
recommends award of the Sports Court Renovation Contract to 365 Custom Courts.
:
SECTION 1: That all matters stated in the Recitals hereinabove are found to be true and
correct and are incorporated herein by reference as if copied in their entirety.
SECTION 2: That the Board of Trustees of Westlake Academy does hereby approve the
expenditure of funds not to exceed $______ in cooperation with the Westlake Academy
Foundation for the Westlake Academy Sports Court Renovation Project.
SECTION 3: That the Board of Trustees of Westlake Academy awards the contract for
the Westlake Academy Sports Court Renovation Project to 365 Custom Courts in the amount of
$________ for services as outlined in their response submitted to WA RFP 2026-03 and attached
hereto as Exhibit “A”.; and further authorizes the Head of School or designee to execute this
documents as necessary to complete the contract award.
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Resolution WA 26-08 Page 2
SECTION 4: If any portion of this Resolution shall, for any reason, be declared invalid
by any court of competent jurisdiction, such invalidity shall not affect the remaining provisions
hereof and the Board of Trustees hereby determines that it would have adopted this Resolution
without the invalid provision.
SECTION 5: That this Resolution shall become effective from and after its date of
passage.
PASSED AND APPROVED ON THIS 21st DAY OF APRIL, 2026.
___________________________________
Kim Greaves, Board President
ATTEST:
________________________________ ____________________________________
Dianna Buchanan, Board Secretary Dr. Kelly Ritchie, Superintendent
APPROVED AS TO FORM:
________________________________
Janet S. Bubert, School Attorney
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PROPOSAL FOR RUBBER SURFACING
AND ATHLETIC COURT INSTALLATION
PROJECT
Submitted to: Westlake Academy Michelle Briggs, Director of Innovation and
Development 2600 JT Ottinger Road Westlake, Texas 76262
mbriggs@westlakeacademy.org
Submitted by: 365 Custom Courts Rj Chavez, Sales Director 700 N Glenville Dr.
Richardson, TX 75081 (469) 908-4689 rjc@365customcourts.com
Date: April 13, 2026 RFP Reference: WA RFP 2026-03
1. COVER LETTER
April 13, 2026
Michelle Briggs Director of Innovation and Development Westlake Academy 2600 JT
Ottinger Road Westlake, Texas 76262
RE: Proposal for WA RFP 2026-03 - Rubber Surfacing and Athletic Court
Installation Project
Dear Ms. Briggs,
On behalf of 365 Custom Courts, I am pleased to submit our proposal in response to
Westlake Academy’s Request for Proposals (WA RFP 2026-03) for the Rubber Surfacing
and Athletic Court Installation Project. We understand the Academy’s need for a high-
quality, safe, and durable recreational surface that will serve your students and
community for years to come.
365 Custom Courts specializes in designing and installing premium athletic courts
across the Dallas-Fort Worth area. A s a proud member of the American Sports Builders
A ssociation (ASBA), we adhere to the highest industry standards in athletic court
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construction and surfacing. Our team is committed to delivering exceptional
craftsmanship, utilizing top-tier materials, and ensuring a seamless project experience
from concept to completion.
Our proposed solution includes the installation of a state-of-the-art rubberized safety
surfacing system covering approximately 7,426.3 square feet. This high-performance
surface will feature the Westlake Academy Blacksmiths logo in your exact Pantone
colors, complete with precision court striping and the installation of two commercial-
grade 72” Dominator Glass basketball goal systems. We have carefully reviewed the
project requirements and are fully equipped to meet the anticipated schedule, with
substantial completion by July 31, 2026.
We appreciate the opportunity to partner with Westlake Academy on this exciting
project. Should you have any questions or require further clarification regarding our
proposal, please do not hesitate to contact me directly at (214) 395-1623 or
rjc@365customcourts.com.
Sincerely,
Rj Chavez Sales Director 365 Custom Courts
2. COMPANY PROFILE AND EXPERIENCE
Company Overview
365 Custom Courts is a premier athletic court builder based in Richardson, Texas,
specializing in the design and construction of custom courts for residential,
commercial, and educational properties throughout the Dallas-Fort Worth metroplex.
We are dedicated to creating innovative, durable, and high-performance surfaces for
basketball, tennis, pickleball, and multi-sport applications.
Legal Entity: 365 Custom Courts, LLC Headquarters: 700 N Glenville Dr., Richardson,
TX 75081 Years in Business: 7 Total Projects Completed: 100+ Contractor Licenses:
365 Custom Courts maintains a dedicated internal compliance team responsible for
securing all required licenses and permits on a state and municipal level. We routinely
navigate jurisdictional requirements across multiple markets and maintain
established relationships with local permitting authorities. Financial Stability: 365
Custom Courts operates as a subsidiar y of Magna Global Partners, a diversified holding
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company with interests across multiple construction and supply chain enterprises
generating combined annual revenues in excess of $20 million. This corporate backing
provides 365 Custom Courts with the financial depth, procurement advantages, and
operational infrastructure to execute projects of any scale without interruption. We
maintain a long-standing private banking relationship with JPMorgan Chase, ensuring
access to the capital reser ves and credit facilities necessar y to self-fund materials,
labor, and mobilization independent of project payment cycles. Over the past seven
years, 365 Custom Courts has demonstrated consistent year-over-year growth,
successfully completing over 100 projects across the Dallas-Fort Worth metroplex. The
company maintains a clean legal and financial record with no pending litigation, liens,
judgments, or bankruptcy filings.
Industry Affiliations and Certifications
We are an active member of the American Sports Builders Association (ASBA),
ensuring our construction methods align with the most rigorous standards in the
industr y. Our surfacing materials are certified by both the International Tennis
Federation (ITF) and the Professional Pickleball Association (PPA), guaranteeing
professional-level performance, consistent playability, and exceptional durability.
Core Values
Our operations are guided by six core principles:
Quality: Meticulous attention to detail using premium materials that withstand
intense use and weather elements.
Integrity: Honest, transparent communication, fair pricing, and clear project
updates.
Innovation: Employing groundbreaking techniques and advanced materials in
athletic construction.
Safety: Designing every court with player safety as the primar y focus, adhering
to industry standards to minimize risk.
Longevity: Building courts that are designed to last and perform consistently
over time.
Communication: Maintaining clear, proactive, and consistent dialogue with our
clients throughout ever y phase of the project.
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Key Personnel
The following dedicated team of professionals will oversee the successful execution of
the Westlake Academy project:
Brian Field, President & Rubber Surfacing Expert: As an industry pioneer and
one of the founding figures of rubber surfacing in the United States, Brian brings
over 17 years of specialized expertise to the project, ensuring the highest
standards of material application and performance.
Jerry Ashford, Site Superintendent: With more than two decades of
comprehensive construction experience—including large-scale infrastructure
projects such as the San Antonio International Airport—Jerr y has successfully
managed and super vised over 100 similar athletic court installations.
Jeremiah Jester, Project Manager: A proven leader with over 6 years of
dedicated ser vice at 365 Custom Courts, Jeremiah has successfully directed more
than 100 custom court projects, ensuring strict adherence to timelines, budgets,
and quality control.
Rj Chavez, Sales Director: Ser ving as the primar y liaison for Westlake Academy,
Rj will facilitate seamless communication, coordinate project milestones, and
ensure complete client satisfaction from initial consultation through final
walkthrough.
3. PROJECT APPROACH AND METHODOLOGY
Our approach to the Westlake Academy project is centered on meticulous planning,
superior material selection, and expert execution. We understand that this surface will
endure high-traffic educational and recreational use, which demands a robust and
resilient installation process.
Phase 1: Site Preparation and Mobilization
Upon contract award and initial deposit, our team will mobilize to the site. Site
preparation and mobilization are dependent on the client’s request to shot blast and
perform any necessary concrete work. If requested, we will begin with comprehensive
surface preparation, which includes cleaning and adhesion prep of the existing
concrete base. To ensure optimal bonding of the new rubber surface, we highly
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recommend our optional shot blasting service, which roughens the existing surface to
create the ideal profile for maximum adhesion.
Phase 2: Surface Installation
We will install a premium 3⁄8” granulated rubber surfacing system utilizing a
proprietary resin specifically formulated for sports surfaces, designed for high-traffic
areas. This polymer resin system combined with EPDM/TPV granules provides a non-
slip, weather-resistant, and impact-absorbing finish that significantly enhances player
safety and comfort.
Phase 3: Custom Features and Equipment
Following the base surface installation, our specialized technicians will apply the
custom Westlake Academy Blacksmiths logo using an Acrylic/ABS stencil process. We
will precisely match the required Pantone colors (Westlake Blue PMS 281 and Westlake
Maroon PMS 202). Court striping will be laid out according to regulation standards.
Concurrently, we will install the two 72” Dominator Glass basketball goal systems,
anchoring them securely into engineered concrete with J-bolts.
Phase 4: Quality Control and Final Walkthrough
Throughout the project, our Site Superintendent will conduct rigorous quality control
checks. Upon completion, we will perform a comprehensive final walkthrough with
Westlake Academy representatives to ensure every aspect of the installation meets or
exceeds expectations before final sign-off.
4. DETAILED SCOPE AND SPECIFICATIONS
365 Custom Courts will furnish all labor, materials, equipment, and super vision
necessary to complete the following scope of work:
4.1 Rubberized Safety Surfacing System
Area: 7,426.3 square feet
Material: 3⁄8” Rubber granulated surfacing
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Binder: A proprietary resin that is specifically formulated for sports surfaces,
ensuring maximum durability and performance.
Characteristics: Non-slip, weather-resistant, impact-absorbing, and UV-stable
Edge Detailing: Installation of 352.8 linear feet of white Schluter Edge at the
perimeter of the concrete to provide a clean, durable transition.
4.2 Custom Logo and Striping
Logo: Custom Westlake Academy Blacksmiths “W” logo (up to 3 colors) covering
approximately 144 square feet at center court.
Application: Precision Acrylic/ABS Stencil application.
Colors: Exact matching of Westlake Blue (PMS 281) and Westlake Maroon (PMS
202).
Striping: Full basketball court regulation striping and layout.
4.3 Athletic Court Components
Equipment: Two (2) 72” Dominator Glass Hoops.
Specifications: 72” x 42” tempered glass backboards (1⁄2” thick), 4-foot
overhang, 8”x8” main pole, 6”x6” overhang arm, adjustable height range (7-10
feet).
Construction: Rust-proof aluminum, weighing 375 lbs each.
Installation: Professional installation into engineered concrete using heavy-duty
J-bolts and a 10”x10” hinging base.
4.4 Site Preparation (Optional but Recommended)
Shot Blasting: Mechanical preparation of the entire 7,426.3 sq ft surface to
remove existing coatings, smooth out imperfections, and create the necessar y
surface profile for optimal resin adhesion.
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5. PROJECT SCHEDULE
365 Custom Courts is fully prepared to meet the timeline outlined in the RFP. Our
proposed schedule is as follows:
Milestone Anticipated Duration / Date
Contract Award April 21, 2026
Project Start / Mobilization June 1, 2026 (or at customer discretion)
Site Preparation 1-5 days (depending on client requests)
Equipment Installation (Hoops)2-3 days post site preparation
Rubber Surface Installation 5-10 days (including logo and lines)
Curing Time 48 hours
Substantial Completion & Walkthrough Within 48 hours of job completion
Note: This schedule is contingent upon weather conditions and timely approval of
submittals. We guarantee substantial completion on or before the RFP deadline of July
31, 2026.
6. PRICING PROPOSAL
Based on the specifications provided, our itemized pricing for the turnkey installation
is detailed below.
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Base Proposal
Item Description Quantity Unit Price Total Price
Rubber Surfacing
(3⁄8” granulated, proprietary sports surface resin)7,426.3 sq ft $17.95 $133,339.22
Custom Rubber Logo
(Up to 3 colors, Acrylic/ABS Stencil)144 sq ft $96.00 $13,824.00
Schluter Edge
(White, installed at concrete edges)352.8 ft $4.00 $1,411.20
72” Dominator Glass Hoops
(Includes professional installation)2 units $4,315.50 $8,631.00
TOTAL BASE PROPOSAL $157,205.42
Optional Recommended Services
Item Description Quantity Total Price
Shot Blasting
(Highly recommended for proper adhesion on existing concrete)7,426.3 sq ft $17,823.12
Payment Schedule
Our standard payment structure aligns with the project milestones to ensure steady
progress and mutual commitment:
Initial Deposit (30%): $47,161.63 (Due upon contract signing)
Mobilization Payment (30%): $47,161.63 (Due on the first day of site work)
Progress Payment (30%): $47,161.63 (Due at the start of the surfacing phase)
Final Payment (10%): $15,720.53 (Due upon substantial completion and final
walkthrough)
Note: If the optional shot blasting service is selected, the payment schedule amounts
will be adjusted proportionally.
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7. REFERENCES
365 Custom Courts has a proven track record of successful installations for educational
institutions and municipalities. Below are three references for similar projects:
Reference 1 — Ashley Hall
Location: Charleston, South Carolina Project Description: 15,400 sq ft double
basketball court installation with volleyball and pickleball line work, custom design,
and logos. Approximate Value: $300,000+ Contact Person: Rasheedah Harrison,
Facilities Manager Phone: 843-901-4929 Email: harrisonr@ashleyhall.org
Reference 2 — Miracle Field, Parker County
Location: Weatherford, Texas Project Description: 14,700 sq ft baseball field built
specifically for disabled players, featuring specialized rubber surfacing. Approximate
Value: $280,000+ Contact Person: Philip Gieger Phone: 817-925-8862 Email:
pagieger@hotmail.com
Reference 3 — Mercy Culture Prep
Location: Fort Worth, Texas Project Description: 6,000 sq ft children’s play area
complete with fall height protection surfacing. Approximate Value: ~$90,000 Contact
Person: Haley Stallaby Phone: 817-798-6532 Email: haley.stallaby@mcprep.org
8. PROOF OF INSURANCE
365 Custom Courts maintains comprehensive insurance coverage to protect our
clients, our employees, and our business operations. A copy of our current Certificate
of Insurance (COI) is included as an appendix to this proposal. Our coverage is
summarized below:
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Coverage Type Policy Period Key Limits
Commercial General
Liability
10/4/2025 -
10/4/2026
3,000,000 general
aggregate
Automobile Liability
10/4/2025 -
10/4/2026 $1,000,000 combined single limit
Umbrella / Excess
Liability
10/4/2025 -
10/4/2026
3,000,000
aggregate
Workers’ Compensation
10/4/2025 -
10/4/2026 Per Texas statutory requirements
Insurer: Acuity, A Mutual Insurance Company (NAIC #14184) Certificate Number:
1112005663
All policies are current and in good standing. 365 Custom Courts is prepared to name
Westlake Academy and/or the Town of Westlake as the Certificate Holder and
additional insured upon contract award, and to provide a Waiver of Subrogation as
required. An updated Certificate of Insurance reflecting Westlake Academy as the
Certificate Holder will be furnished promptly upon request.
9. WARRANTY INFORMATION
We stand behind the quality of our materials and our craftsmanship. 365 Custom
Courts provides the following comprehensive warranties for this project:
Workmanship Warranty (2 Years)
365 Custom Courts guarantees that all workmanship will be free from installation
defects for a period of twenty-four (24) months from the date of installation. If a
workmanship issue is suspected, a Project Manager will inspect the area, and if
deemed valid, necessar y repairs will be made at no cost to Westlake Academy.
1,000,000peroccurrence/
3,000,000peroccurrence/
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Product Warranty (10 Years - Limited, Materials Only)
We offer a limited 10-year product warranty on the rubber surfacing materials only,
subject to the terms and conditions attached. This covers the following specific issues:
Discoloration of the rubber surface (beyond normal fading due to UV exposure).
Crumbling or breakdown of rubber materials under standard use.
Pulling away of the rubber surfacing from the properly prepared sub-base.
Manufacturer Warranty (Equipment)
The Dominator Glass Hoops include a Limited Lifetime Warranty provided directly by
the manufacturer, covering structural integrity and performance under normal athletic
use.
Exclusions and Limitations
The warranties described above do not cover damage resulting from:
Misuse, vandalism, or abnormal conditions (e.g., fire, flooding, shifting
substrate).
Use of harsh chemicals or pressure washing exceeding 4000 PSI.
Alterations or repairs performed by unauthorized parties.
General wear and tear, staining, mold growth, or aesthetic fading from
sun/weather exposure.
Cracks or failures caused by subsurface movement of the existing concrete base.
Note: Warranties are non-transferable and apply only to the original owner upon full
receipt of payment.
10. GENERAL TERMS AND CONDITIONS
1. Payment & Collection Client authorizes 365 Custom Courts (“Company”) to collect
payments in accordance with the agreed payment schedule, including directly from
any third-party financing provider, if applicable. Late payments may delay work and
may subject to a ser vice charge.
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2. Work by Others / Site Conditions Company is not responsible for the performance,
quality, or defects of work completed by third parties. This includes, but is not limited
to, irrigation, drainage, grading, electrical, or structural work performed before,
during, or after Company’s scope. Client acknowledges that site conditions (including
subsurface conditions, drainage, soil movement, or existing construction) may impact
performance, and Company is not liable for issues arising from such conditions
outside its control. Company shall not be responsible for damage to any underground
systems not properly identified or disclosed by Client.
3. Deposits & Scheduling Deposits are non-refundable after the 3-day right to cancel
period.
Deposit may be applied to a project at the same property for up to six (6) months
from the date of signing.
If construction has not commenced within six (6) months due to Client delay, the
deposit may be forfeited at Company’s discretion.
Company reserves the right to reschedule work based on availability, weather,
and project readiness.
Client shall ensure the site is ready for installation, including being clean, accessible,
and free of obstructions. If the site is not ready or Client requests rescheduling within
thirty (30) days of the scheduled installation, Company reserves the right to charge a
rescheduling fee equal to ten percent (10%) of the total project price.
4. Permits, Approvals, and Rebates Unless explicitly stated otherwise, Client is
responsible for obtaining all permits, approvals, and inspections. Company is not
responsible for :
Denial or delay of permits.
Availability or receipt of rebates, incentives, or third-party programs.
5. Warranty Any warranty provided by Company is:
Contingent upon full and final payment.
Limited to defects in Company’s workmanship only.
Excludes:
Normal wear and tear.
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Damage from misuse, neglect, weather, or acts of God.
Issues caused by third-party work or site conditions.
Customer’s sole and exclusive remedy for any warranty claim shall be limited to the
repair or replacement of defective workmanship.
6. Changes & Additional Work Any work outside the original scope must be approved
via written change order and may result in additional cost and/or schedule
adjustments.
7. Delays Company is not responsible for delays caused by:
Weather
Material shortages
Permitting issues
Third-party contractors
Force majeure events
Delays caused by site readiness or Client-related issues may result in additional
charges.
8. Limitation of Liability To the fullest extent permitted by law, Company’s total
liability for any and all claims shall not exceed the total amount paid under this
agreement. Company shall not be liable for any indirect, incidental, special, or
consequential damages, including but not limited to loss of use or enjoyment of the
property.
9. Access & Site Readiness Client is responsible for providing safe and adequate
access to the job site and ensuring the site is properly prepared for installation. Any
delays, damages, or additional costs resulting from restricted access, unprepared site
conditions, or interference by Client or third parties may be charged to Client.
10. Entire Agreement These terms, together with the proposal, constitute the entire
agreement between the parties and supersede all prior discussions or representations.
11. Suspension for Nonpayment Company reserves the right to suspend work
immediately for nonpayment without penalty or breach. Any remobilization or restart
of work may be subject to additional charges.
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12. Completion & Acceptance Upon completion of the Work, Company may provide
notice of completion to Client. Client shall have twenty-four (24) hours to provide
written notice of any specific defects. If Client fails to provide such notice within this
period, the Work shall be deemed complete and accepted.
13. Attorney’s Fees In any dispute arising under this agreement, the prevailing party
shall be entitled to recover its reasonable attorneys’ fees and costs.
14. Texas Residential Construction Notice This agreement is subject to Chapter 27 of
the Texas Property Code. Any claim for construction defects must comply with
applicable notice and timing requirements under Texas law.
11. 365 CUSTOM COURTS — LIMITED WORKMANSHIP
WARRANTY
1. Warranty Coverage 365 Custom Courts (“Company”) warrants that all excavation,
concrete, and coating work performed at the Property will be performed in a
professional and workmanlike manner in accordance with generally accepted industry
standards. Company provides a limited two (2) year workmanship warranty on all new
concrete and coating work it performs, commencing from the Date of Completion.
2. Conditions to Warranty Claims To make a claim under this warranty, Customer
must provide written notice to Company at info@365customcourts.com within a
reasonable time after the issue is discovered or should have been discovered with
reasonable diligence and no later than ten (10) days after such discovery. Customer
must also provide Company with reasonable access to the Property to inspect and, if
applicable, repair any covered condition. Failure to provide timely notice or access
may void this warranty. Warranty claims must include a detailed description of the
issue, supporting photographs, and proof of payment.
3. Exclusions This warranty does not apply to, and Company shall have no
responsibility for:
Cracking, movement, or failure due to natural settling, soil conditions, or
subsurface issues.
Improper drainage, grading, compaction, or site preparation not performed by
Company.
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Damage caused by weather, acts of God, or environmental conditions.
Misuse, abuse, neglect, or failure to follow recommended maintenance practices.
Normal wear and tear, including fading, surface wear, or minor cracking.
Damage or defects caused by third-party work performed before or after
Company’s scope.
Any repairs, alterations, or modifications performed by parties other than
Company or its authorized agents.
Damage caused by moisture intrusion, hydrostatic pressure, or subsurface water
conditions.
4. Limitation of Warranty and Liability Company’s sole and exclusive obligation, and
Customer’s sole and exclusive remedy, under this warranty is limited to the repair or
replacement of defective workmanship, as determined by Company in its reasonable
discretion. If exact materials are unavailable, Company reserves the right to use
materials of similar grade, color, and quality.
This warranty is contingent upon full payment for the Work performed, and proof of
payment may be required for any warranty claim. No warranty claim shall extend or
restart the original warranty period.
To the fullest extent permitted by Texas law:
Company’s total liability for any and all claims shall not exceed the total amount
paid by Customer for the Work.
Company shall not be liable for any indirect, incidental, special, or consequential
damages, including but not limited to loss of use, loss of enjoyment, or property
damage beyond the Work itself.
5. Third-Party Products Any third-party products or equipment installed as part of
the Work are subject solely to the manufacturer’s warranty and not this workmanship
warranty. For reference:
Dominator Hoop Warranty: www.dominatorhoop.com
Rubber Surfacing Warranty: https://365rubbersurfacing.com/warranty/
6. Transferability This warranty is non-transferable and applies only to the original
Customer unless otherwise agreed in writing by Company.
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7. Entire Warranty This document constitutes the entire warranty provided by
Company. No other warranties, express or implied, including any implied warranties of
merchantability or fitness for a particular purpose, shall apply.
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DATE: April 21, 2026 AGENDA ITEM NO: I.2.
FROM: Kelly Ritchie, Head of School, Westlake Academy
SUBJECT: Discuss, consider and act regarding WA Resolution 26-09 approving a Field Usage
Agreement with Dallas Surf Soccer Club, LLC and authorizing the Head of School to
execute the agreement to carry out the intent of the resolution.
ATTACHMENTS:
1. WA RES 26-09 FIELD RENTAL AGREEMENT DALLAS SURF SOCCER CLUB
2. Exhibit A WA Res 26-09 Field Rental Agreement with Dallas Surf Soccer Club
SUMMARY :
Westlake Academy’s turf field represents a valuable asset that, when not in use for school-related
activities, presents an opportunity to generate additional revenue while strengthening partnerships
with local organizations.
Dallas Surf Soccer Club, a well-established youth soccer organization in the North Texas region, has
approached Westlake Academy with a proposal to lease the turf field for practices and potential game
play during designated non-school hours.
BACKGROUND AND DISCUSSION:
Benefits to Westlake Academy:
1. Provides a supplemental funding source that can be reinvested into student programs, facility
maintenance, or capital improvements.
2. Strengthens relationships with local youth organizations and positions Westlake Academy as a
community partner
3. Ensures efficient use of a premier facility during otherwise unused time periods
4. Potential future collaboration opportunities such as camps, clinics, or student engagement
experiences which further help with Academy visibility and revenue generation.
Town Council/Board of Trustees
AGENDA ITEM REPORT
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FISCAL IMPACT:
The agreement is expected to generate additional revenue for the Academy. Final figures will depend
on negotiated rates and usage frequency but should gross approximately $70,000 during the first
year of the agreement. Revenue projections and cost considerations (including maintenance) will be
incorporated into the Academy’s financial planning.
LEGAL REVIEW:
Yes.
RECOMMENDATION:
Administration recommends approval of the turf field rental agreement with Dallas Surf Soccer Club.
ACTION OPTIONS:
Motion to Approve as Presented Motion to Deny
Motion to Approve with Changes/Conditions Motion to Continue or Table
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Resolution WA 26-09 Page 1
WESTLAKE ACADEMY
RESOLUTION NO. 26-09
A RESOLUTION OF THE WESTLAKE ACADEMY BOARD OF TRUSTEES
APPROVING A FIELD USAGE AGREEMENT WITH DALLAS SURF SOCCER CLUB,
LLC AND AUTHORIZING THE HEAD OF SCHOOL TO EXECUTE THE
AGREEMENT TO CARRY OUT THE INTENT OF THE RESOLUTION.
WHEREAS, Westlake Academy Charter School (the “Academy”) is authorized to enter
into agreements for the use of its facilities in support of its mission and to promote appropriate
community partnerships; and,
WHEREAS, the Academy has negotiated a Field Usage Agreement (the “Agreement”)
with Dallas Surf Soccer Club, LLC (“Dallas Surf”) for limited, non-exclusive, revocable use of
the Academy’s turf soccer field for organized training and related activities; and
WHEREAS, the Agreement provides for a one-year term beginning May 1, 2026, and
ending April 30, 2027, establishes usage schedules, fees, insurance requirements, and operational
conditions, and preserves the Academy’s priority use and discretion over its facilities; and,
WHEREAS, the Board of Trustees finds that entering into the Agreement serves the best
interests of the Academy and its students and is consistent with Academy policies and applicable
law;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF
WESTLAKE ACADEMY:
SECTION 1: That all matters stated in the Recitals hereinabove are found to be true and
correct and are incorporated herein by reference as if copied in their entirety.
SECTION 2: The Board hereby approves the Field Usage Agreement between Westlake
Academy Charter School and Dallas Surf Soccer Club, LLC, attached as “Exhibit A” in
substantially the form presented to the Board.
SECTION 3: The Head of School is hereby authorized to execute the Agreement on behalf
of the Academy, along with any and all related documents, amendments, or ancillary agreements
necessary to carry out the intent of this Resolution.
SECTION 4: The Head of School, or designee, is further authorized to take all actions
necessary and appropriate to implement and administer the Agreement, including execution of
non-material modifications consistent with the approved terms.
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Resolution WA 26-09 Page 2
SECTION 5: If any portion of this Resolution shall, for any reason, be declared invalid by
any court of competent jurisdiction, such invalidity shall not affect the remaining provisions hereof
and the Board of Trustees hereby determines that it would have adopted this Resolution without
the invalid provision.
SECTION 6: That this Resolution shall become effective from and after its date of
passage.
PASSED AND APPROVED ON THIS 21st DAY OF APRIL, 2026.
___________________________________
Kim Greaves, Board President
ATTEST:
________________________________ ____________________________________
Dianna Buchanan, Board Secretary Dr. Kelly Ritchie, Superintendent
APPROVED AS TO FORM:
________________________________
Janet S. Bubert, School Attorney
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Westlake Academy — Dallas Surf Field Usage Agreement | Page 1 of 11
FIELD USAGE AGREEMENT
Between Westlake Academy Charter School and Dallas Surf Soccer Club
This Field Usage Agreement ("Agreement") is entered into as of 4/22/26, by and between:
Westlake Academy Charter School
Located at: 2600 J T Ottinger Rd., Westlake TX 76262
(“School”)
and
Dallas Surf Soccer Club, LLC
Located at: P.O. Box 270776 Flower Mound, TX 75027
(“Dallas Surf” or “Club”)
1. Purpose
This Agreement establishes the terms and conditions under which Dallas Surf Soccer Club will be
granted limited, non-exclusive, revocable access to use Westlake Academy Charter School’s turf
soccer field for organized training and related soccer activities. This Agreement does not convey any
property rights, exclusive entitlement, or guaranteed scheduling rights with respect to the School’s
facilities. All field access is subject to the School’s prior approval and availability as further
described herein. The School retains ultimate discretion over all use of its facilities at all times.
2. Term
• The term of this Agreement shall be for one year, commencing May 1, 2026, and ending
April 30, 2027, unless sooner terminated or amended by mutual written agreement of the
parties.
• Provided Dallas Surf fulfills all terms and conditions of this Agreement during the current
term, Dallas Surf shall retain the first right of refusal to negotiate a renewal agreement for a
subsequent term. Any renewal shall be subject to the mutual agreement of the parties on all
terms, including updated fees, and shall not be automatically effective.
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3. Field Access & Usage
3.1 Scheduled Weekday Access
Subject to the limitations set forth in Sections 3.2 and 4, Dallas Surf shall have scheduled access to
the full turf soccer field during the following general windows:
• Days: Monday through Thursday
• Hours: 5:30 PM – 9:00 PM
• Approximate weeks per year: 44
• Scheduled off-weeks: June 15 – July 6; November 23 – November 26; December 14 –
January 11
Usage during these hours shall be limited to organized training sessions, team practices, and directly
related Club activities.
3.2 Non-Exclusive Nature; School’s Sole Discretion
Dallas Surf expressly acknowledges and agrees to the following:
• This Agreement does not create an exclusive right to use the turf field or any other School
facility. The School retains the right to use, schedule, or permit others to use all of its
facilities, including the turf field, at its sole discretion.
• The scheduled weekday access windows described in Section 3.1 represent a general
scheduling framework only and do not constitute guaranteed, irrevocable reservations.
Access remains subject to School approval based on availability, School programming needs,
maintenance, safety considerations, weather, or any other reason at the School’s sole and
reasonable discretion.
• The School will use commercially reasonable efforts to provide Dallas Surf’s designated
representative with at least forty-eight (48) hours’ advance written notice when a scheduled
session must be cancelled or rescheduled due to a non-emergency School need. In the event
of an emergency, cancellation may occur without advance notice.
• Dallas Surf shall not be entitled to any additional compensation, damages, or other remedy as
a result of a School-initiated cancellation or rescheduling. Sessions cancelled by the School
will be omitted from the monthly invoice for that period per Section 8.
• Nothing in this Agreement shall be construed to limit the School’s right to grant access to its
facilities to any other party, or to use its facilities for any lawful purpose.
3.3 Weekend Access
• Weekend use by Dallas Surf shall be available upon prior written request and is subject to the
School’s written approval for each individual weekend request. The School is under no
obligation to approve any weekend request and may deny requests at its sole discretion.
• Approved weekend use shall be billed at the same hourly rate set forth in Section 8.1 and
subject to all terms of this Agreement.
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3.4 Authorized Uses
• Field access is limited to organized Dallas Surf training sessions, team practices, and directly
related Club activities involving Dallas Surf coaches, players, and staff.
• Unauthorized uses include, without limitation, tournaments, public events, admission-
charging activities, commercial activities, or activities involving persons not affiliated with
Dallas Surf Soccer Club. Any such use requires a separate written agreement with the School
executed in advance.
4. Priority of Use
• The School’s programs, events, athletics, and activities shall at all times take absolute
priority over Dallas Surf’s use of the field. Dallas Surf’s use is subordinate to all School uses.
• Dallas Surf will coordinate annually with Westlake Academy on scheduling to ensure all
parties are aware of known conflicts and required adjustments in advance of each program
year.
• Dallas Surf’s use shall not interfere with School programming, standardized testing, School-
sponsored events, or School-sanctioned athletics.
5. Equipment Contributions
As partial consideration for field usage, Dallas Surf agrees to provide the following soccer
equipment for shared use by both the School and Dallas Surf, including but not limited to:
• Regulation and training goals
• Soccer balls
• Cones, pinnies, and training markers
• Nets and associated hardware
All equipment provided by Dallas Surf shall be maintained in good working condition by Dallas
Surf and made available for School use at no cost. Dallas Surf shall replace, at its own expense, any
equipment it provides that becomes worn, damaged beyond reasonable use, or otherwise unfit within
a reasonable time after such condition is identified.
6. Temporary Lighting
• Dallas Surf agrees to provide temporary field lighting to support evening training sessions
when ambient light is insufficient.
• All lighting equipment, placement, installation methods, power sources, and removal
schedules must be submitted to the School for prior written approval before any installation
occurs.
• Temporary lighting shall be installed, operated, and removed by Dallas Surf in a manner that
is safe, non-invasive, and compliant with all applicable laws and the School’s facility
policies.
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• Dallas Surf shall be fully responsible for any damage to School property, turf, or
infrastructure caused by the installation, operation, or removal of temporary lighting
equipment.
7. Maintenance, Care & Damage
7.1 School Maintenance Responsibilities
The School shall remain responsible for routine turf maintenance consistent with its current
operational practices. Nothing in this Agreement obligates the School to alter its standard
maintenance schedule.
7.2 Dallas Surf Field Care Obligations
During and following each session, Dallas Surf shall:
• Use the turf field and all School facilities and equipment in a careful, responsible, and
appropriate manner
• Remove all Dallas Surf equipment, trash, and personal property after each session, leaving
the field and surrounding areas in the same or better condition as found
• Promptly report any damage, unsafe conditions, or maintenance concerns to the School’s
designated contact within twenty-four (24) hours of discovery
• Ensure the field is fully vacated by all Dallas Surf personnel, coaches, players, and guests at
or before the end of each scheduled session
7.3 Pre-Season Condition Inspection
Prior to the commencement of each program year under this Agreement, the parties shall conduct a
joint inspection of the turf field and any other School facilities used by Dallas Surf. The parties shall
prepare and sign a written inspection report documenting the then-current condition of the field and
facilities. This signed inspection report shall serve as the baseline condition record for that program
year and shall be referenced in the event of any damage dispute under Section 7.4.
7.4 Dallas Surf Liability for Damage
• Dallas Surf shall be solely liable for any and all damage to the turf field, School facilities,
equipment, landscaping, or any other School property caused by or arising from Dallas Surf’s
use of the facilities, including damage caused by Dallas Surf’s members, coaches, players,
staff, guests, or spectators.
• Upon discovery of any damage attributable to Dallas Surf’s use, the School shall provide
Dallas Surf with written notice describing the damage and an estimate of repair or
replacement costs. Dallas Surf shall have ten (10) business days after receipt of notice to
inspect the damage and discuss the scope of repairs with the School before the School
proceeds with repairs.
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• Dallas Surf shall reimburse the School for all reasonable and documented repair or
replacement costs within thirty (30) days of receiving the School’s written invoice for such
costs.
• If damage is significant enough to render the field or any facility unusable, the School may
suspend Dallas Surf’s access until repairs are complete. During any such suspension, Dallas
Surf’s regular hourly fees for sessions that cannot occur solely due to Dallas Surf-caused
damage may, at the School’s election, be credited against the amounts owed by Dallas Surf
for repairs.
• The School’s rights under this Section 7.4 are cumulative and in addition to any other rights
and remedies available at law or in equity. The damage reimbursement obligations herein
survive termination or expiration of this Agreement.
8. Fees, Invoicing, Hour Tracking & Payment
8.1 Hourly Rate
Dallas Surf agrees to pay Westlake Academy Charter School a fee of $120.00 per hour for all field
usage under this Agreement, including approved weekend sessions. The hourly rate may be adjusted
upon mutual written agreement of the parties.
8.2 Official Field Usage Log & Hour Tracking
The School shall maintain an official field usage log (“Usage Log”) recording, for each Dallas Surf
session: the date, scheduled start time, actual check-in time, actual check-out time, and total hours
billed.
• Dallas Surf’s designated on-site representative shall sign in upon arrival and sign out upon
departure at each session using the School’s Usage Log. Billable hours will be calculated
based on the signed log entries, rounded to the nearest quarter-hour.
• If Dallas Surf’s representative fails to sign in or sign out for a given session, the School’s
scheduled hours for that session shall be deemed the billable hours, unless Dallas Surf
provides written documentation of the actual start and end times to the School’s designated
contact within three (3) business days following the session.
• Dallas Surf may designate a representative to review the School’s Usage Log upon
reasonable prior written notice to the School.
• The Usage Log shall constitute the School’s official record of hours used and shall serve as
prima facie evidence of billable hours in any invoice dispute under Section 8.6.
8.3 Monthly Invoicing
The School shall issue invoices to Dallas Surf by the fifth (5th) business day following the end of
each calendar month. Each invoice shall include:
• The billing period covered
• A session-by-session log itemizing each Dallas Surf session with date, check-in time, check-
out time, and hours per session
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• Total billable hours for the period
• The applicable hourly rate
• Total amount due for the period
• Any adjustments, credits, or carryforwards from prior periods
All invoices shall be sent to Dallas Surf via email to: mfruia@dallassurf.com. Dallas Surf may
update the invoice contact by providing written notice to the School.
8.4 Payment Due Date & Late Fees
• Payment in full is due within thirty (30) days of the invoice date (“Due Date”).
• Any amounts not paid by the Due Date shall accrue interest at a rate of 1.5% per month (18%
per annum) on the outstanding unpaid balance, calculated from the Due Date until the date
payment is received in full.
• The School reserves the right to suspend Dallas Surf’s field access if any invoice remains
unpaid for more than fifteen (15) days beyond the Due Date, until full payment (including
accrued interest) is received.
8.5 Session Cancellations & Adjustments
• If Dallas Surf will not use the field during a scheduled session for any reason (including
weather), Dallas Surf must provide written notice to the School’s designated contact at least
two (2) hours before the scheduled session start time.
• Sessions for which timely written notice is provided as described above will not be included
in the monthly invoice.
• Sessions for which Dallas Surf fails to provide timely written notice will be billed at the full
scheduled hourly rate, regardless of whether the field was actually used.
• Sessions cancelled by the School (per Section 3.2) will not be billed.
8.6 Invoice Disputes
If Dallas Surf disputes any portion of an invoice, the following process shall apply:
• Dallas Surf must provide written notice of the dispute to the School within ten (10) business
days of receiving the invoice. The notice must clearly identify: (i) the specific session dates
and hours disputed; (ii) the basis for the dispute; and (iii) Dallas Surf’s own records for the
disputed sessions.
• Dallas Surf shall pay all undisputed amounts by the regular Due Date. Failure to pay
undisputed amounts on time will result in late fees accruing on those amounts per Section
8.4.
• Upon receipt of a valid dispute notice, representatives of both parties shall meet (in person or
by video/phone) within fifteen (15) business days to review the School’s Usage Log and any
records submitted by Dallas Surf and attempt to resolve the dispute in good faith.
• The School’s Usage Log shall constitute prima facie evidence of the hours used. Dallas Surf
may present its own contemporaneous records to contest specific entries. In the event of a
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conflict between the Usage Log and Dallas Surf’s records that cannot be resolved by the
parties, the dispute shall be resolved pursuant to Section 13 (Dispute Resolution).
• If the parties resolve the dispute and the School’s original invoice is found to be inaccurate,
the School shall issue a corrected invoice or credit within ten (10) business days of the
resolution.
8.7 Payment Commencement
Invoicing and payment obligations shall commence for the month of May 2026 and continue on a
monthly basis throughout the term of this Agreement.
9. Insurance & Liability
9.1 Dallas Surf Insurance Requirements
Dallas Surf shall obtain and maintain, at its own expense, throughout the term of this Agreement, the
following insurance coverages:
• Commercial General Liability Insurance: not less than $1,000,000 per occurrence and
$3,000,000 in the aggregate for bodily injury, personal injury, death, and property damage
• Property Damage Liability: not less than $100,000 per occurrence for injury to or destruction
of third-party property
• Workers’ Compensation Insurance: as required by Texas law
Prior to first use of the field and upon each annual policy renewal, Dallas Surf shall provide the
School with a current certificate of insurance naming Westlake Academy Charter School as an
additional insured. Dallas Surf shall provide the School with at least thirty (30) days’ prior written
notice of any cancellation, material reduction, or non-renewal of coverage.
9.2 Assumption of Risk
DALLAS SURF ACKNOWLEDGES THAT USE OF SCHOOL ATHLETIC FACILITIES
INVOLVES INHERENT RISKS, INCLUDING THE RISK OF BODILY INJURY, ILLNESS,
OR DEATH. DALLAS SURF ACCEPTS FULL RESPONSIBILITY FOR THESE RISKS ON
BEHALF OF ITSELF AND ALL PERSONS IT BRINGS ONTO SCHOOL PROPERTY.
• Dallas Surf accepts and assumes all risks of injury, property damage, or loss arising from its
use of the School’s facilities, including but not limited to risks associated with the condition
of the turf field, training activities, and the actions of other participants.
• Dallas Surf shall require all participants, coaches, and staff who access the School’s facilities
under this Agreement to execute a written assumption of risk and liability waiver form before
participating in any activities on School property. Dallas Surf shall maintain executed
waivers in its records and shall make them available to the School upon request.
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9.3 Indemnification & Hold Harmless
Dallas Surf shall indemnify, defend (with legal counsel reasonably acceptable to the School), and
hold harmless the School, its board members, officers, administrators, employees, agents, and
representatives (“School Indemnitees”) from and against any and all claims, demands, suits, actions,
damages, losses, liabilities, costs, and expenses (including reasonable attorneys’ fees and court costs)
arising out of or related to:
• Dallas Surf’s use of the School’s facilities or any School property
• The acts, omissions, or conduct of Dallas Surf, its members, coaches, players, staff, guests, or
spectators on School property
• Any breach of this Agreement by Dallas Surf
• Any bodily injury (including death) to any person or damage to property occurring during or
arising from Dallas Surf’s use of the facilities
• Any claim by a Dallas Surf participant or their family arising from activities on School
property
9.4 School’s Limitation of Liability
THE SCHOOL SHALL NOT BE LIABLE TO DALLAS SURF OR ANY THIRD PARTY
FOR ANY INJURY, ILLNESS, DEATH, LOSS, OR DAMAGE TO PERSONS OR
PROPERTY ARISING FROM OR RELATED TO DALLAS SURF’S USE OF THE
SCHOOL’S FACILITIES. DALLAS SURF’S SOLE REMEDY FOR ANY SCHOOL-
INITIATED CANCELLATION IS A CREDIT ON ITS NEXT INVOICE.
Notwithstanding the foregoing, nothing in this Agreement shall be construed to limit the School’s
liability for its own gross negligence or willful misconduct.
10. Conduct & Compliance
• All Dallas Surf coaches, players, staff, and spectators shall comply with School policies,
safety rules, standards of conduct, and Board policies at all times while on School property.
• Activities shall remain family-friendly and consistent with the School’s academic
environment, values, and mission.
• Dallas Surf shall ensure that all adults who regularly work with minors on School property
(coaches, staff) have completed required background checks in compliance with applicable
law and Dallas Surf’s own policies. The School may request evidence of background check
compliance at any time.
• Dallas Surf shall designate a primary on-site contact person responsible for supervising all
Dallas Surf activities on School property and serving as the point of contact with School
staff.
• Use of alcohol, tobacco, or controlled substances on School property is strictly prohibited.
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• Use of pyrotechnics on the field or on campus at any time is strictly prohibited.
11. Termination
11.1 Termination for Convenience
Either party may terminate this Agreement upon sixty (60) days’ prior written notice to the other
party.
11.2 Termination for Cause
The School may terminate this Agreement immediately, without prior notice, upon the occurrence of
any of the following:
• Dallas Surf’s material breach of any term of this Agreement that remains uncured for ten (10)
business days after written notice of the breach is delivered to Dallas Surf
• Dallas Surf’s failure to maintain the insurance coverage required under Section 9.1
• Any conduct by Dallas Surf or its personnel that, in the School’s reasonable judgment, poses
a risk to the safety or welfare of School students, staff, or property
• Non-payment of any invoice that remains overdue by more than thirty (30) days
11.3 Effect of Termination
Upon termination or expiration of this Agreement: (a) all Dallas Surf access to School facilities shall
immediately cease; (b) all outstanding fees, interest, and reimbursement obligations shall become
immediately due and payable; and (c) Dallas Surf shall remove all its equipment and property from
School premises within five (5) business days. Sections 7.4, 8 (outstanding amounts), 9.3, 9.4, and
13 shall survive termination.
12. Notices
All notices, requests, or other communications under this Agreement shall be in writing and shall be
delivered by: (a) hand delivery; (b) certified U.S. mail, return receipt requested; or (c) email with
read receipt or written confirmation of receipt, to:
If to the School:
Westlake Academy Charter School
2600 J T Ottinger Rd., Westlake TX 76262
Attn: Kelly Ritchie/Head of School
Email: kritchie@westlakeacademy.org
If to Dallas Surf:
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Dallas Surf Soccer Club, LLC
P.O. Box 270776, Flower Mound, TX 75027
Attn: Michael Fruia, Managing Director
Email: mfruia@dallassurf.com
13. Dispute Resolution
• The parties shall attempt to resolve any dispute arising under this Agreement by good faith
negotiation between senior representatives of each party.
• If a dispute cannot be resolved through negotiation within thirty (30) days after one party
provides written notice of the dispute to the other, either party may submit the dispute to non-
binding mediation in Tarrant County, Texas, with the costs of the mediator split equally
between the parties.
• If mediation does not resolve the dispute, the parties may pursue any available legal remedy
in a court of competent jurisdiction in Tarrant County, Texas.
• The prevailing party in any legal proceeding to enforce this Agreement shall be entitled to
recover reasonable attorneys’ fees and court costs from the non-prevailing party.
14. General Provisions
• Entire Agreement. This Agreement constitutes the entire understanding between the parties
regarding field usage and supersedes all prior negotiations, understandings, or agreements,
whether oral or written.
• Amendments. Any amendment to this Agreement must be in writing and signed by
authorized representatives of both parties.
• Governing Law. This Agreement shall be governed by and construed in accordance with the
laws of the State of Texas, without regard to its conflict of law principles.
• Severability. If any provision of this Agreement is found to be invalid or unenforceable, the
remaining provisions shall continue in full force and effect.
• No Waiver. A party’s failure to enforce any provision of this Agreement shall not constitute a
waiver of that party’s right to enforce such provision in the future.
• No Agency or Partnership. Nothing in this Agreement creates a partnership, joint venture, or
agency relationship between the parties. Dallas Surf is an independent licensee of field access
only.
• Counterparts. This Agreement may be signed in counterparts, each of which shall be deemed
an original, and electronic signatures shall be deemed valid and binding.
15. Signatures
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By signing below, the authorized representatives of each party confirm that they have read,
understood, and agree to be bound by the terms of this Agreement.
Westlake Academy Charter School
By (Signature)
Printed Name
Title
Date
Dallas Surf Soccer Club, LLC
By (Signature)
Printed Name: Michael Fruia
Title: Managing Director
Date
Town of Westlake
By (Signature)
Printed Name
Title
Date
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DATE: April 21, 2026 AGENDA ITEM NO: I.3.
FROM: Kelly Ritchie, Head of School, Westlake Academy
SUBJECT: Discuss, consider and act to approve the addition of one full-time counselor position for
the 2026–2027 school year.
ATTACHMENTS:
None
SUMMARY :
In an effort to ensure that all students have access to academic support, social-emotional guidance,
and college/career preparation, Westlake Academy administration is requesting to add an additional
counselor to the staff for the 2026-2027 school year. As a K–12 IB Continuum school serving
approximately 900 students with two counselors, Westlake Academy currently exceeds the American
School Counselor Association's recommended student to counselor ratio.
Counseling staff are responsible for a wide range of services, including:
• Academic planning and scheduling
• Social-emotional support and crisis response
• College and career readiness guidance, including IB Diploma Programme advising
• Coordination of student support systems (504 and collaboration with Special Programs)
• Mental health referrals and family communication
By decreasing the student to counselor ratio, Westlake Academy can do more to provide proactive,
individualized support and decrease reliance on reactive interventions.
BACKGROUND AND DISCUSSION:
Adding an additional counselor for the 2026-2027 school year can help to:
• Improve Student Support: Reduce counselor caseloads, allowing for more personalized
academic and social-emotional guidance
• Enhance IB Programming: Strengthen support for key IB accountability measures
Town Council/Board of Trustees
AGENDA ITEM REPORT
Page 295 of 296
• Increase Preventative Services: Expand proactive mental health and wellness programming
rather than relying on primarily reactive responses
• Support Compliance and Coordination: Improve coordination of student services and
documentation requirements across programs
• Align with Best Practices: Move closer to nationally recommended student to counselor ratios
This position will directly support the Academy’s mission to develop well-rounded, compassionate,
and high-achieving students.
FISCAL IMPACT:
The financial impact of this initiative will be reliant on experience and credentials. Funding for this
position will be incorporated into the 2026–2027 budget planning process. This investment reflects a
strategic prioritization of student support services and overall campus well-being.
LEGAL REVIEW:
N/A
RECOMMENDATION:
Administration recommends that the Board of Trustees approve the addition of one full-time
counselor position for the 2026–2027 school year.
ACTION OPTIONS:
Motion to Approve as Presented Motion to Deny
Motion to Approve with Changes/Conditions Motion to Continue or Table
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