park ridge park district 2015 budget

PARK RIDGE PARK DISTRICT

ANNUAL BUDGET

Fiscal Year January 1, 2015 – December 31, 2015

ADMINISTRATIVE OFFICE

2701 Sibley Street Park Ridge, Illinois 60068

(847) 692-5127

www.prparks.org

BOARD OF COMMISSIONERS

Mel Thillens –President Jim O’Brien – Vice President Mary Wynn Ryan – Secretary

Jim Phillips – Treasurer Rick Biagi– Commissioner

Joan Bende – Commissioner Richard Brandt – Commissioner

MANAGEMENT STAFF

Gayle Mountcastle, Executive Director Sandra DeAngelus, Superintendent of Finance

April Armer, Superintendent of Recreation Terry Wolf, Superintendent of Buildings and Grounds

TABLE OF CONTENTS Page Introductory Section Budget Message i - vii Tax Levy Section Your 2013 Tax Bill 1

Tax Levy History – Graph 2 Tax Rate History – Graph 3 History of Equalized Assessed Valuation – Graph 4

Financial Section 2015 Final Budget Reports and Tables 2015 Budget Summary - Narrative 5-7 2015 Budget Summary – Consolidated 8-9 2015 Budget Summary – Combined Statement of Revenue, Expenses and changes in Fund Balance 10 2015 Budget Comparison by Source and Function 11-13 2015 Operating Budget Comparison by Source and Function 14-16 2014 Highlights and 2015 Work Plan 2014 Highlights 17-24 2015 Work Plan 25-29 2015 Final Budget – General Fund 30-52 2015 Final Budget – Special Revenue Fund 53-107 2015 Final Budget – Capital Projects Fund 108-109 Appendix Appendix A - 2015 Capital Improvement Plan 110-111 Appendix B - Glossary 112-114 2015 Budget & Appropriation Ordinance 115-122

v

2013 2014 2014 2015

Actual Yr-End Estimate Budget Budget

TOTAL REVENUE 25,198,276 23,299,125 22,796,253 17,011,197

TOTAL EXPENSE 24,064,149 19,014,803 27,323,404 23,461,048

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

TOTAL PARK DISTRICT

Park Ridge Recreation and Park DistrictFinal Budget Report

SUMMARY - CONSOLIDATED (unaudited for discussion)

Actual Yr-End Estimate Budget Budget2013 2014 2014 2015

BEGINNING FUND BALANCE 9,022,856$ 10,156,982$ 10,156,982$ 14,441,305$

REVENUES (by fund) Corporate 2,757,958 2,810,548 2,797,843 2,921,014 Recreation 7,238,876 8,297,323 8,205,265 8,754,043 Police Protection 1,006 1,080 1,180 1,200 Museum 307,152 320,813 294,819 339,857 Liability Insurance 247,636 246,280 246,130 266,095 Auditing 14,749 14,811 14,821 15,120 Paving and Lighting 39,321 39,500 39,500 45,300 I.M.R.F. 460,694 461,222 460,222 429,574 Special Recreation 477,650 479,280 478,280 488,000 Social Security 383,975 384,660 384,660 442,459 Limited Bonds (Debt Service) 1,158,087 2,162,937 2,150,533 2,180,535 Capital Projects 12,111,172 8,080,671 7,723,000 1,128,000

TOTAL REVENUE 25,198,276 23,299,125 22,796,253 17,011,197

EXPENSE (by fund) Corporate 2,567,170 2,806,283 2,894,902 3,036,523 Recreation 6,423,917 7,262,212 7,437,358 8,196,691 Police Protection 4,434 10,750 10,000 10,000 Museum 278,225 308,875 291,292 337,573 Liability Insurance 250,469 261,461 274,760 312,408 Auditing 14,800 16,135 16,050 16,175 Paving and Lighting 50,375 45,000 45,000 45,000 I.M.R.F. 439,345 463,000 450,000 445,000 Special Recreation 499,073 391,312 492,000 496,915 Social Security 393,462 426,921 426,921 439,730 Limited Bonds (Debt Service) 1,176,365 2,157,436 2,145,033 2,175,035 Capital Projects 11,966,514 4,865,418 12,840,088 7,949,998

TOTAL EXPENSE 24,064,149 19,014,803 27,323,404 23,461,048

NET FUND INCOME/(LOSS) 1,134,127 4,284,322 (4,527,151) (6,449,851)

Transfer In

ENDING FUND BALANCE 10,156,983$ 14,441,305$ 5,629,832$ 7,991,454$

Budget Summary Sheets 2015 FINAL Consolidated1/28/2015 vi

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44.2%

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49.3%

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47.5%

Other

2.3%

Grants &

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Other

1.4%

vii

Source: Cook County 2013 Tax Rates (actual)(2013 Tax Levy Collected in 2014) 1

School District 6442.5%

High School District 20725.3%

City of Park Ridge9.9%

County of Cook2.6%

Water Reclamation Dist3.9%

Park Ridge Rec/Park District

5.1%

Park Ridge Library Fund2.7%

Forest Preserve District0.6%

Oakton College District2.4%

Other5.0%

YOUR 2013 TAX BILL

School District 64 High School District 207 City of Park Ridge County of Cook

Water Reclamation Dist Park Ridge Rec/Park District Park Ridge Library Fund Forest Preserve District

Oakton College District Other

2

3,798,228 3,954,226

4,155,223 4,196,931 4,338,513 4,434,042

4,573,688 4,573,688 4,713,926

1,335,360 1,326,903

1,356,078 1,394,088

1,453,650 1,499,481

1,661,525 1,735,643 1,769,243

938,126

937,654

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

2006 2007 2008 2009 2010 2011 2012 2013 PROPOSED2014Tax Year

PARK RIDGE RECREATION AND PARK DISTRICTTax Levy History

Non-tax cap levy-Referendum Non-Capped Funds Operating Funds

3

$0.337

$0.286 $0.278 $0.278

$0.307

$0.344

$0.391

$0.482 $0.492

$0.072 $0.071

$-

$0.100

$0.200

$0.300

$0.400

$0.500

$0.600

2006 2007 2008 2009 2010 2011 2012 2013 PROPOSED 2014

Tax

Rat

e/$1

00 E

AV

Tax Levy Year

PARK RIDGE RECREATION AND PARK DISTRICTTax Rate History

Tax Rate/$100 EAV Tax Rate/$100 EAV-Referendum Debt

4

1,494,513,196 1,523,696,503

1,846,412,234

1,987,928,856

2,005,922,521

1,888,998,605

1,725,989,722

1,596,094,938

1,308,219,698 1,318,219,699

$-

$500,000,000

$1,000,000,000

$1,500,000,000

$2,000,000,000

$2,500,000,000

2005 2006 2007 2008 2009 2010 2011 2012 2013 PROPOSED2014

Tax Levy Year

PARK RIDGE RECREATION AND PARK DISTRICTHistorical Growth in Equalized Assessed Valuation

5

2015 BUDGET SUMMARY REPORT FUND ANALYSIS The basis of budgeting for all funds listed below is modified accrual. This is the same as the Park District’s basis of accounting. Under modified accrual, revenues are budgeted when estimated to occur according to past history and scheduled events and calendars. Expenditures are appropriated when estimated to occur according to past history and program implementation. The District prepares a detailed budget to the program expense line. In the modified accrual basis of accounting, revenues are recorded when measurable and available and expenditures are recorded when the liability is incurred. The financial activity of the District is reported using three governmental fund types: the General Fund, the Special Revenue Fund, and the Capital Projects Fund. Each of these accounting funds includes separate taxing funds.

GENERAL FUND CORPORATE TAXING FUND provides primary operating funds for the Administration and Finance Division, the Division of Buildings and Grounds, and provides for the general operations of the District. The primary revenue sources to this fund are real estate taxes, interest, and intergovernmental revenue. The budgeted fund balance at year-end 2015 is $1,380,337. POLICE PROTECTION TAXING FUND provides primary funding for the District’s police service. Since 2006, the District contracts with the City of Park Ridge to provide police services for the patrolling and protection of Park District properties. This contractual arrangement ended January 2012. The primary revenue source is real estate taxes. The budgeted fund balance at year-end 2015 is $51,074. LIABILITY INSURANCE TAXING FUND provides for funding of insurance and risk management for the District. The primary revenue source is real estate taxes. The budgeted fund balance at year-end 2015 is $89,926. AUDITING TAXING FUND provides for the annual independent financial audit and internal audit services. The primary revenue source is real estate taxes. The budgeted fund balance at year-end 2015 is $4,827. PAVING AND LIGHTING TAXING FUND provides for construction and maintenance of parking lots, driveways, and lighting. The primary revenue source is real estate taxes. The budgeted fund balance at year-end 2015 is $4,166. Funds are generally used each year for the District’s maintenance needs as scheduled by the Buildings and Grounds Division. SOCIAL SECURITY TAXING FUND provides the Park District’s contribution to the federal social security program. Expenses are based on 7.65% of wages (6.2% for Social Security and 1.45% for Medicare). Employee payroll deductions contribute equally to this program for Medicare and Social Security. The primary revenue source is real estate taxes. The budgeted fund balance at year-end 2015 is $115,269.

Fund Analysis (Continued)

6

ILLINOIS MUNICPAL RETIREMENT TAXING FUND provides funding for the District’s employee defined benefit retirement plan. Expenses in this fund are based upon a percentage of eligible employees’ salaries. The Park District’s contribution rate to IMRF carried varying percentages between 10% and 11.3% in years 2004-2009. Because of the economic downturn and resulting loss on investments, IMRF was forced to plan an increase in rates beginning in 2010. The District had the choice of paying of increase in one year or phasing it in over a period of years. The District chose to realize the increase in one year. As a result, the District’s contribution in 2010 was 13.58% of eligible employees’ gross wages. The rate for 2011 increased to 14.27%, while the rate for 2012 dipped slightly to 13.47% then increased to 13.73% in 2013. In 2014, the rate will again decline slightly to 13.59%. The employee contribution rate remains at 4.5% of salary. The primary revenue source for this fund is real estate taxes. The budgeted fund balance at year-end 2015 is $127,945. BONDS (DEBT SERVICE) TAXING FUND provides for the payment of principal and interest due on general obligation debt. The budgeted fund balance at year-end 2015 is $123,877. As of January 1, 2015 general obligation bond principal debt is $20,565,000 for seven outstanding issues. General Obligation Limited Tax Park Bond Series 2006 (sold in November 2006) Principal $570,000 and Interest $34,400 General Obligation Limited Tax Park Bond Series 2011 (sold in February 2011) Principal $1,465,000 and Interest $109,725 General Obligation Limited Tax Park Bond Series 2013A (sold in June 2013) Principal $3,460,000 and Interest $1,443,775 General Obligation Taxable Referendum Park Bond Series 2013B (sold in June 2013) Principal $1,805,000 and Interest $62,000 General Obligation Referendum Park Bond Series 2013C (sold in June 2013) Principal $6,050,000 and Interest $3,794,400 General Obligation Limited Tax Park Bond Series 2014A (sold in February 2014) Principal $2,310,000 and Interest $251,248 General Obligation Referendum Park Bond Series 2014B (sold in February 2014) Principal $4,905,000 and Interest $1,078,590 General Obligations bonds are direct obligations and pledge the full faith and credit of the District. Alternate general obligation bonds pledge an alternate revenue source but are backed by the full faith and credit of the District. Non referendum bonding authority is used for the payment of the principal and interest on the general obligation limited bonds due in December of each year. Referendum bonds issued in 2013 and 2014 were approved by the voters of the District on April 9, 2013. Principal and interest payments budgeted for payment in 2015 are $2,173,035.

Fund Analysis (Continued)

7

SPECIAL REVENUE FUND RECREATION TAXING FUND provides the primary operating funds for the Recreation Division. This fund also provides funding for a portion of the Park District’s capital improvement plan. The primary revenue sources for this fund are program and user fees, daily fees, rental fees, and real estate taxes. The budgeted fund balance at year-end 2015 is $3,447,535. MUSEUM TAXING FUND provides the primary operating funds for the Wildwood Nature Center. The primary revenue sources to this fund are real estate taxes, program fees, and donations. The budgeted fund balance at year-end 2015 is $155,987. SPECIAL RECREATION TAXING FUND includes the Park District’s contribution to the Maine-Niles Association for Special Recreation (MNASR), which offers recreational programs for individuals with special needs, and other special recreation associated expenses. The budgeted fund balance at year-end 2015 is $167,465.

CAPITAL PROJECTS FUND CAPITAL PROJECTS FUND provides funding for the Park District’s Capital Improvement plan. The primary revenue source for this fund is bond proceeds, supplemented by transfers from operating funds and grants and donations. At fiscal year-end 2013, the District transferred a total of $745,000 from the General and Recreation Funds to the Capital Projects Fund, and in 2014, the District anticipates transferring an additional $1,000,000 from the General and Recreation Funds to the Capital Projects Fund. The District also sold $7,745,000 of bonds to fund the Centennial pool and Youth Campus projects in 2014. In addition, in 2014, the District received a $200,000 donation related to the Youth Campus project with another $100,000 commitment for each of the years 2015-2017. In 2015, the District also anticipates receiving a $750,000 Open Space Land Acquisition (OSLAD) Grant for the property purchase associated with the Youth Campus project and a $225,000 grant for the Nature Museum, resulting in a budgeted fund balance at year-end 2015 of $2,323,046.

Budget Summary Sheets 2015 FINAL Chart - Consolidated Revenue1/28/2015 8

Corporate17.2%

Recreation51.5%

Police Protection0.0%

Museum2.0%

Liability Insurance1.6%

Auditing0.1%

Paving and Lighting

0.3%

I.M.R.F.2.5%

Special Recreation2.9%

Social Security2.6%

Limited Bonds10%

Capital Projects6.6%

FINAL BUDGET2015

Total Revenue $17,011,197

Budget Summary Sheets 2015 FINAL Chart - Consolidated Expense1/28/2015 9

Corporate12.9%

Recreation34.9%

Police Protection0.0%

Museum1.4%

Liability Insurance1.3%

Auditing0.1%

Paving and Lighting0.2%

I.M.R.F.1.9%

Special Recreation2.1%

Social Security1.9%

Limited Bonds9%

Capital Projects33.9%

FINAL BUDGET2015

Total Expense $23,461,048

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10

Park Ridge Recreation and Park District 2015 Final Budget Report

SUMMARY - COMPARISON BY SOURCE AND FUNCTIONAll Governmental Fund Types

(unaudited for discussion)

Actual Yr-End Estimate Budget Budget Increase2013 2014 2014 2015 (Decrease)

REVENUE Property Taxes 6,142,029 7,155,941 7,135,497 7,323,581 188,084 Replacement Taxes 205,408 200,000 185,000 200,000 15,000 Interest Income 46,326 55,000 33,000 35,000 2,000 Recreation Program Fees 2,420,571 3,070,591 2,949,783 3,304,985 355,202 Nature Center Program Fees 244,427 250,594 232,197 275,657 43,460 Outdoor Pool Fees 410,262 568,648 553,838 657,620 103,782 Indoor Ice Arena Fees 1,014,587 1,119,718 1,052,475 1,130,275 77,800 Community Center Fees 1,989,615 2,092,008 2,086,778 2,150,925 64,147 Driving Range Fees 277,201 262,300 265,205 267,880 2,675 Batting Cage Fees 11,888 10,750 14,550 12,300 (2,250) Senior Center Fees 174,991 211,496 306,724 287,260 (19,464) Grants and Donations 30,927 295,240 107,648 1,163,282 1,055,634 Miscellaneous Fees and Revenue 605,044 261,839 203,558 202,432 (1,126)

TOTAL REVENUE 13,573,275 15,554,125 15,126,253 17,011,197 1,884,944

EXPENSE General Government 5,160,902 5,221,800 5,374,437 5,842,364 467,927 Recreation Programs 1,393,281 1,881,388 1,962,321 2,128,912 166,591 Nature Center Programs 278,225 308,875 291,292 337,573 46,281 Outdoor Pools 437,325 543,593 541,458 637,184 95,726 Indoor Ice Arena 837,990 916,462 925,442 971,406 45,964 Community Center 1,623,628 1,728,585 1,725,562 1,848,758 123,196 Driving Range 198,336 196,119 190,489 194,929 4,440 Batting Cage 6,822 9,235 12,700 12,055 (645) Senior Center 359,092 395,346 440,411 462,354 21,943 Pension/Social Sec Contributions 832,807 889,921 876,921 884,730 7,809 Capital outlay 11,760,216 4,768,043 12,839,338 7,967,748 (4,871,590) Bond Principal 1,055,000 1,340,000 1,333,033 638,035 (694,998) Bond Interest 120,525 815,436 810,000 1,535,000 725,000

TOTAL EXPENSE 24,064,149 19,014,803 27,323,404 23,461,048 (3,862,356)

Budget Summary Sheets 2015 FINAL By Source & Function1/28/2015 11

Budget Summary Sheets 2015 FINALPie Chart - Revenue1/28/2015 12

Property Taxes43.1%

Replacement Taxes1.2%

Interest Earned0.2%

Recreation Program Fees

19.4%

Nature Center Program Fees

1.6%

Outdoor Pool Fees3.9%

Indoor Ice Arena Fees6.6%

Community Center Fees

12.6%

Driving Range Fees1.6%

Batting Cage Fees0.1%

Senior Center Fees1.7%

Grants and Donations

6.8%

Miscellaneous Fees and Revenue

1.2%

Proceeds of General Obligation Bonds

0.0%

FINAL BUDGET2015

All Governmental FundsRevenue By Source and Function

$17,011,197

Property Taxes Replacement Taxes Interest Earned

Recreation Program Fees Nature Center Program Fees Outdoor Pool Fees

Indoor Ice Arena Fees Community Center Fees Driving Range Fees

Batting Cage Fees Senior Center Fees Grants and Donations

Miscellaneous Fees and Revenue Proceeds of General Obligation Bonds

Budget Summary Sheets 2015 FINAL Pie Chart - Expense1/28/2015 13

General Government24.9%

Recreation Programs9.1%

Nature Center Programs1.4%

Outdoor Pools2.7%

Ice Arena4.1%

Community Center7.9%

Driving Range0.8%

Batting Cages0.1%

Senior Center2.0%

Pension/Social Sec Contributions

3.8%

Capital Outlay34.0%

Debt Service9.3%

FINAL BUDGET2015

All Governmental FundsExpense By Source and Function

$23,461,048

General Government Recreation Programs Nature Center Programs

Outdoor Pools Ice Arena Community Center

Driving Range Batting Cages Senior Center

Pension/Social Sec Contributions Capital Outlay Debt Service

Park Ridge Recreation and Park District 2015 Final Budget Report

SUMMARY - COMPARISON BY SOURCE AND FUNCTIONOperating Budget

Excludes Debt and Capital(unaudited for discussion)

Actual Yr-End Estimate Budget Budget Increase2013 2014 2014 2015 (Decrease)


REVENUE Property Taxes 4,983,942 4,993,004 4,984,964 5,143,046 158,082 Replacement Taxes 205,408 200,000 185,000 200,000 15,000 Interest Earned 21,297 20,000 15,000 17,000 2,000 Recreation Program fees 2,420,571 3,070,591 2,949,783 3,304,985 355,202 Nature Center Program fees 244,427 250,594 232,197 275,657 43,460 Outdoor Pool fees 410,262 568,648 553,838 657,620 103,782 Indoor Ice Arena fees 1,014,587 1,119,718 1,052,475 1,130,275 77,800 Community Center fees 1,989,615 2,092,008 2,086,778 2,150,925 64,147 Driving Range fees 277,201 262,300 265,205 267,880 2,675 Batting Cage fees 11,888 10,750 14,550 12,300 (2,250) Senior Center fees 174,991 211,496 306,724 287,260 (19,464) Grants and Donations 20,927 85,212 107,648 88,282 (19,366) Miscellaneous Fees 153,901 171,196 168,558 167,432 (1,126)

TOTAL REVENUE 11,929,017 13,055,517 12,922,720 13,702,662 779,942

EXPENSE General Government 4,845,974 5,119,800 5,371,687 5,842,364 470,677 Recreation Programs 1,393,281 1,881,388 1,962,321 2,128,912 166,591 Nature Center Programs 278,225 308,875 291,292 337,573 46,281 Outdoor Pools 437,325 543,593 541,458 637,184 95,726 Indoor Ice Arena 837,990 916,462 925,442 971,406 45,964 Community Center 1,623,628 1,728,585 1,725,562 1,848,758 123,196 Driving Range 198,336 196,119 190,489 194,929 4,440 Batting Cage 6,822 9,235 12,700 12,055 (645) Senior Center 359,092 395,346 440,411 462,354 21,943 Pension/Social Sec Contributions 832,807 889,921 876,921 884,730 7,809 Capital Outlay - - - - - Bond Principal - - - - - Bond Interest - - - - - Fiscal Charges - - - - -

TOTAL EXPENSE 10,813,480 11,989,324 12,338,283 13,320,265 981,982

Other Financing Sources (Uses): Operating transfers in/Out* (745,000) (1,000,000) - - - Proceeds of general obligation bonds

Total other financing sources (745,000) (1,000,000) - - -

Excess of revenues and other financing sources over expenditures 370,537 66,193 584,437 382,397 (202,040)

Budget Summary Sheets 2015 FINAL By Source & Function- Operating1/28/2015 14

Budget Summary Sheets 2015 FINAL Pie Chart - Op Rev1/28/2015 15

Property Taxes37.5%

Replacement Taxes1.5%

Interest Earned0.1%

Recreation Program Fees

24.1%

Nature Center Program Fees

2.0%

Outdoor Pool Fees4.8%

Indoor Ice Arena Fees8.2%

Community Center Fees

15.7%

Driving Range Fees2.0%

Batting Cage Fees0.1%

Senior Center Fees2.1%

Miscellaneous Fees1.9%

FINAL BUDGET2015

Operating Budget Revenue By Source and Function

(excludes debt and capital)$13,702,662

Property Taxes Replacement Taxes Interest Earned

Recreation Program Fees Nature Center Program Fees Outdoor Pool Fees

Indoor Ice Arena Fees Community Center Fees Driving Range Fees

Batting Cage Fees Senior Center Fees Miscellaneous Fees

Budget Summary Sheets 2015 FINALPie Chart - Op Exp1/28/2015 16

General Government43.9%

Recreation & Museum Programs

18.5%

Outdoor Pools4.8%

Indoor Ice Arena7.3%

Community Center13.9%

Driving Range1.5%

Batting Cages0.1%

Senior Center3.5% Pension/Social Sec

Contributions6.6%

FINAL BUDGET2015

Operating Budget Expense By Source and Function

(excludes debt and capital)$13,320,265

General Government Recreation & Museum Programs Outdoor Pools

Indoor Ice Arena Community Center Driving Range

Batting Cages Senior Center Pension/Social Sec Contributions

17

Park Ridge Park District 2014 Highlights

Update of 2013 Work Plan General/Administrative 1. Work with Grant Coordinators to apply for a minimum of one applicable Grant for

Capital Improvement projects. Complete. Application for a $400,000 matching development grant for Youth Campus,

Museum Grant applied for and received $225,000 and the Illinois Youth Recreation Corp Grant applied for and received $15,840.

2. Monitor the Centennial Pool construction to maintain re-opening schedule and confirm

all necessary purchases and details for opening. Complete. 3 weeks ahead of scheduled opening date of June 14, 2014. 3. Complete a Request for Proposal for Credit Card Merchant and Auditing Services.

Partially Completed. Audit Services RFP completed; Credit Card Merchant pending banking services evaluation and recreation software decision. Projected to be complete by end of year 2015.

4. Begin the next phases of the Youth Campus Development project including design development, permitting and construction.

On-going/Partially Completed. Design development is complete, permit applications submitted and pending, and construction not started.

5. Continue projects related to the Technology Plan:

*Purchase and implement MSI’s Online Purchasing software. Partially Completed. Purchse order initiated; Implementation pending finance server

migration. Projected to be complete by spring 2015.

*Upgrade phone system at Hinkley Garage and Pool, Senior Center and Centennial Pool and South Park Recreation Building and Pool. Partially Completed. Senior Center and Centennial Pool complete. Hinkley Garage and South Park deferred to 2015.

*Introduce Virtual Server to infrastructure. On-going. Expect completion by end of 2014.

*Migrate Finance Software (MSI and TimePro) to new server. On-going. Projected to be completed by spring 2015, in conjunction with

purchasing software implementation.

*Implement Work Order software for the Building and Grounds Department. Complete.

18

6. Continue with yearly customer service training yearly, internal and external recognition programs, and initiating a customer service recognition week.

Complete. Customer Service Committee created and implemented training for all staff, implemented both an internal and external recognition program, and are planning a customer service week in October 2014.

Human Resources

1. Implement finger-print based criminal back ground checks for new staff on an as-needed basis. Complete.

2. Conducted two training sessions for administrative staff to become efficient users of Microsoft Office products. Twenty employees attended intermediate level of Excel and sixteen are scheduled in September for advanced level of Word. Complete.

3. Continue on-going review of the full-time and part-time personnel policy manuals and combine the two into one comprehensive document. Partially Completed. Approximately thirty policies have been re-assessed.

Recreation

1. Increase fees as follows; generally increased 3% or less with exception of Community Center Membership add-ons, Centennial Pool, Room rental rates and camps. Complete.

2. Implement new pre and post season schedule for outdoor pools, as well as additional morning hours added to Centennial Pool. Complete.

3. New Centennial Pool budget is reflected in the 2014 figures. Complete.

4. Complete RFP process and work with successful company for Centennial Pool

Concession Operation start up. Complete. Hired and entered into an agreement with Rocco Vino’s for Summer

2014. 5. Continue to update safety and crisis management plans. Partially Completed. Safety Manual complete and Crisis Manual in progress.

6. Re-structured schedule at Ice Arena to allow for additional rental and open skate time on Sundays. Complete. Increase in party rentals and attendance for public sessions.

7. Purchase backstage curtain for ice show to alleviate annual labor costs and time.

Complete. Curtain purchased and installed for 2014 Show. 8. Added a part-time administrative staff to hockey program due to increase in program

participation and proposed a permanent part-time position moving to a Full-Time Supervisor position. Complete.

19

9. Implement punch pass system for all fitness classes at the Community Center. Complete. Re-organized and implemented group fitness program from a registration system to a fitness pass drop-in system beginning in April 2014.

10. Implement a monthly fee add-on option for childcare room at the Community Center.

Not Complete. Determined not to offer this option, after further review of participation and staff costs. Staff will continue to review an unlimited child care add-on fee to increase participation and cover costs.

11. Proposed changing a permanent part-time position to a Full-Time Supervisor position at

the Community Center. Complete. 12. Continue to promote facility rentals and the internal use of empty spaces during down

times at the Senior Center; as well as filling the evening open slots with programs. Complete. The Senior Center has exceeded rental expectations. In addition, regular

rental groups use the facility 2-3 days a week and a few new regular monthly rentals. Staff has attempted to use the facility for more adult programming in the evenings, but have been fairly unsuccessful in this initiative.

13. Develop Rental options at the Senior Center such as preferred caterers list, rental

attendant, and the option for seniors to host parties with the options of the Park District setting up the caterer, party details, and clean-up.

On-going. By the end of 2014, a preferred vendors list will be ready to distribute to renters.

14. Update the ceramics room flooring and counters at the Senior Center.

Complete. The ceramics room was completely updated in January 2014. 15. New early childhood classes budgeted for with availability of additional classroom space

at Maine Park. Complete. 14 new classes ran, with an additional 7 being offered in the fall.

16. Addition of new drop-in, sport and events at the Senior Center. Complete/On-going. Several new drop-in and events added (Tech time, cookie club,

financial advisors, hot topic Tuesdays, etc), and will continue adding new offerings in 2015.

17. Addition of 2-year old preschool playground at Maine Park. On-going. Staff intends to begin the project in 2014 and continue phase two in 2015. 18. Beyond the Bell program budgeted for at 5 schools starting Fall 2014. Complete. Beyond the Bell program offered at 5 schools in Fall 2014. 19. Concert in the Park and 100th Anniversary events in 2014 budget. Complete. 2 concerts hosted and several anniversary events implemented. 20. New rates for park permits and facility rentals. Complete.

20

21. Increase to Affiliate fees from $8 to $10 per person. Complete. Buildings and Grounds

1. Complete a Request for Proposal for Pool Chemicals, Fuel, and Waste Services. On-going. By the end of 2014, we will have completed a Request for Proposal (RFP) for Fuel and Waste Services. An RFP for Pool Chemicals will be completed before the 2015 outdoor pool season.

2. Implement fleet account with a local vendor for lube, oil, filter services on District

vehicles. Complete. All fleet trucks have lube, oil, filter services completed at a local vendor,

McGarry’s. 3. Upgrade to high efficiency lighting fixtures at South Park, Nature Center and Hinkley

Pool as funding and incentives allow. Not Completed: This will be part of the 2015 Work Plan. 4. Evaluate facilities for natural gas efficiency and upgrade as funding and incentives allow.

Complete. The roof top units at the Community Center received a tune up which saves approximately 6-12% in energy consumption. The service and parts were covered 100% with a total value of $6,133.00.

5. Purchase and implement a Computerized Maintenance Management System (CMMS) which will include work orders, standardized electronic inspection forms, preventative maintenance scheduling, and asset/equipment maintenance history/tracking.

Complete. The CMMS was purchased and developed in March; the work order portion was rolled out to staff in April. Additional functions will continue to be developed throughout the remainder of the year.

6. Continue implementation of the Accessibility Transition Plan - Phase 1, based on highest

priority need as budget allows. On-going. Some of the projects completed in 2014 are: Replacing door handles, new

sink and counter in craft room at Senior Center, push button automatic door opener at Senior Center, several water fountains, new sinks and counters at Community Center, insulated sink pipe covers and a portion of the new parking lot at Centennial Park.

7. Conduct a controlled burn of the Prairie at the Wildwood Nature Center as part of

ongoing plan to maintain a healthy prairie, (re-scheduled from Spring 2013). Complete. This was completed in April of 2014.

21

8. Repurpose additional shade structures from Centennial Pool for use at Hinkley Pool. Complete. This was completed at the end of the 2014 pool season. 9. Install new park signs at Mary Q., Brickton, Francis, Jaycee, Morgan, Ni-Ridge,

Northwest, and Ridge Parks. On-going. The new signs will be purchased this fall and installed in late fall or spring. Capital Improvements

Capital Assets Replacement

1. Complete Centennial Pool renovations. Complete. 2. Renovate Maine Park to accommodate more programming space. Not Completed. This project is dependent on the completion of the Youth Campus. 3. Replace the playground at Centennial Park. Complete. 4. Replace the PA system at the Community Center. Not Completed. This was eliminated from the budget. 5. Replace the sand in the sand filter for the Leisure pool at the Community Center.

Complete. 6. Replace truck #8, #11, # 31, the Security vehicle and a trailer. Complete. Purchased 3 new vehicles, 4 were budgeted for with insufficient funds; the

trailer was cut from the budget. A new methodology will be used for 2015 to better budget for vehicles.

7. Replace the brick pavers around the memorial at Hodges Park. Not Completed. This was eliminated from the budget. 8. Replace the copy machines at Maine Park. Not Completed. This was eliminated from the budget. 9. Purchase a new Zamboni for Oakton Ice Arena. Complete. 10. Continue replacement plan of fitness equipment at the Community Center. Complete. Replaced 2 new treadmills and 3 adaptive motion trainers; plan on replacing

dual cable machine, recumbent bike with a Sci-Fit Arm Argometer, and free weights before the end of 2014. Changed to complete due to fact weights will be purchased by end of 2014.

22

11. Replace tables and chairs at the Community Center. Complete. Tables and chairs purchased; intend to update lobby benches by the end of

2014. Same as above – changed to complete due to statement about purchasing by end of fiscal year.

12. Upgrade the Public Address system at the Community Center. Not Completed. This was eliminated from the 2014 budget.

New Capital Projects and Purchases

1. Begin park and building improvements at 733 N. Prospect. On-going. Design development is complete, permit applications submitted and pending, and construction not started.

2. Purchase a Concrete Breaker, a 3” trailered trash pump, and 6600 watt generator. Complete. Purchased generator but concrete breaker and pump were eliminated from budget.

3. Purchase and install pallet racks at the Hinkley garage to better utilize space. Complete.

4. Add air conditioning to the mechanic’s bay at Hinkley garage. Not Completed. This was eliminated from the budget. 5. Install an electric gate for access to the Parking Lot/Yard at Hinkley garage. Not Completed. This was cut from the budget. 6. Purchase new appliances for Maine Park Kitchen to comply with commercial/city

requirements. Complete. Marketing

1. Organize and assist with re-branding initiatives at the Senior Center including: surveying members/non-members, new facility brochure, advertising campaign, memberships, and cross promotion with other PRPD programs and outside agencies. Focus on 55+ active adult activities and promote to this demographic benefits of membership at the Senior Center. Work with manager and sponsorship coordinator to secure partnerships for event and facility sponsors and newsletter advertisers. Update rental marketing materials.

On-going/PartiallyCompleted. Promotion of Senior Center activities have expanded to include members at the Community Center who are older adults in the eblast promotions, as well as flyers/posters being displayed at Maine Park and the Community Center for Senior events/activities. In autumn, the Senior Center offered a one month trial membership for just $5 to attract new members. Sponsorships received from The Abington, Presence Life Connections, Lee Manor, Lutheran Home, Presence Health, and The Moorings for a total of $5,700.

23

2. Redesign website home page, facility landing pages and add to sponsor/donor page. Add digital brochure component, virtual tours. Develop schedule for training managers to enable them to provide Content Management for specific pages and areas.

Not completed. Budgeted for again in 2015 and planned for a completely new site, delayed due to staff turnover.

3. Provide guidance, resources and support for the 100th Anniversary celebration team during our 100th year. Plan and execute a 100th Anniversary Gala.

Complete. Led the 100th Anniversary committee and provided marketing and publicity for events. The Gala was removed from the plan.

4. Assist the Park Ridge Friends of the Parks Foundation with at least one fundraiser and the 100 trees for 100 years program.

Complete. Friends of the Parks Foundation held a Bike Exchange along with the Earth Day Celebration, Duck Races at the Centennial Aquatic Center Opening and held raffles at a few special events.

24

Additional Accomplishments

2014

1. Kreative Kamp and Youth Adventure Camp Piloted one week camp sessions 2. New Outdoor Signage for all Tennis Courts 3. Two additional Outdoor Pickle Ball Courts at Northeast Park (3 total) 4. Added four more Indoor Pickle Ball Courts at Community Center (6 total) 5. Baseball, Soccer, and Football Audits are being conducted 6. Added panic alarms at Maine Park and Wildwood 7. Renovated upstairs at Oakton Ice Arena to create office space and conference room. 8. Ice Arena interior completely repainted. 9. New yardage signage installed at Driving Range. 10. New ball transport system and reservoir were installed. 11. Adjusted opening hours on Monday to allow additional field maintenance. 12. Received DCEO Grant of $10,028.45 for installing LED lights in parking lot at Centennial

Park. 13. Received DCEO Grant of $6,133 for HVAC tune-up at the Community Center. 14. Infrared scanning of the electrical panels at Oakton was complete. 15. Completed an RFP for Waste Services and Fuel purchasing. 16. Updated the following facilities at the Community Center;

- Men’s Private locker room with new flooring, paint and ADA compliant counter tops to increase participation

- spin room with a large scenic wall decal and improved electrical and lighting 17. Added the following at the Community Center;

- ballet bars and new mirrors in the Fitness Studio - 6 pickle ball courts to the Gymnasium - plexi-glass partition to the Gymnasium to improve safety in the Gymnasium

hallway 18. Completed and Implemented an updated safety manual 19. The Superintendent of Buildings and Grounds and the HR Director directly negotiated a new

Contact with Service Employees International Union (S.E.I.U.) which is in effect through December 2016.

20. HR implemented internal controls to reduce risk and to comply with the Affordable Care Act.

21. HR implemented a new weapons policy in compliance with new legislation regarding concealed handguns.

22. HR reviewed current policy to ensure the District is compliance with new legislations prohibiting the use of electronic communication devices while operating District motorized vehicles.

23. HR implemented a new criminal background policy and modified two existing policies. 24. HR amended our existing Deferred Compensation Plan to allow an employee loan feature.

This feature is 100% funded by employees with zero financial contributions by the District.

25

Park Ridge Park District 2015 Work Plan

Administration 1. Continue the development of the Youth Campus Property to include; obtaining permits, and

work with all of the regulatory agencies necessary for implementation of construction. 2. Continue coordination with Historical Society on Solomon Cottage progress. 3. Begin the Master Plan process for Oakton Sports Complex.

Information Technology 1. Continue projects related to the Technology Plan:

a. New Recreation software b. Microsoft Exchange e-mail – Migration to Office 365, (cloud-based) c. Finance server migration d. Wireless Infrastructure expansion e. VPN expansion f. Intranet implementation g. Youth Campus server room and network cabling

Finance 1. Complete implementation of financial system purchasing module. 2. Conduct Vending Machine RFP. 3. Transition to armored car service to improve cash management. 4. Conduct Banking Services RFP. Human Resources 1. Continue ongoing review of our two full-time and part-time employee personnel policy

manuals, modify them to comply with current labor legislation and best-practices, and combine into one comprehensive document.

2. Conduct training sessions for supervisors to improve their effectiveness to: a. interview job candidates in compliance with the law b. discipline employees to achieve positive results while protecting the District.

3. Research new payroll systems to meet the needs of a multitude of compliance recordkeeping. 4. Transfer HR and payroll operations to the youth campus. Recreation Programs 1. Summer camps will be offered in 1 week sessions instead of the current 2 week session

lengths to provide flexibility to our participants. 2. Added a non-IMRF part time Athletic Assistant position. The position is needed to support

the growing athletic area as well as offer tournaments and assist in monitoring fields and rentals.

3. Added a FT Program Naturalist position plus benefits to operations to support and accommodate the continued growth of the Wildwood Nature Center.

26

4. Added a FT employee position to supervise the new Beyond the Bell program housed in all 5 of the District 64 Elementary Schools.

5. Added an IMRF position for the Birthday Parties and Special Events to be able to continue to offer program opportunities at parties, Special Events and Community Events.

6. Continue to expand and offer new programs to the community; including expanding sports camp age groups, adding a dance team, more program opportunities at the Nature Center, and additional early childhood classes.

FACILITIES

Hinkley Pool

1. Upgrade to high efficiency lighting fixtures.

Senior Center

1. Implement a name change to the facility and membership including signage & updating marketing materials.

2. Change memberships from a set membership year to one year from the date of purchase. 3. Package room rentals with the Aquatics Center. 4. Drop-in Evening Table Tennis and Annual Table Tennis Tournament planned for Spring

2015.

Oakton Sports Complex

Batting Cages

1. Replace the batting cage machines.

Ice Arena

1. Increase Learn to Skate class fees by $1, which is the first increase since 2012. 2. Increase Freestyle walk-on fees by $1 for both 30 & 60 minute sessions. 3. Added Part Time Maintenance hours to peak Public Sessions and special events for

additional security and cleanliness.

Maine Park Leisure Center

1. Begin renovations of Administrative wing to accommodate additional programming space.

2. Replace boiler with appropriate heating system.

Wildwood Nature Center

1. Begin improvements associated with the Museum Grant. 2. Replace the roof. 3. Upgrade to high efficiency lighting fixtures.

27

South Park Building

1. Upgrade to high efficiency lighting fixtures.

South Park Pool

1. Sandblast and paint the pool.

Community Center

1. Increase Community Center memberships $1 per month (approx. 3%). 2. Increase rental fees and specialty fitness classes 3% to support the operational needs of the

Community Center. 3. Increase group fitness classes 1.5-3% to support the operational needs of the Community

Center. 4. Add a Corporate membership option and rate for Group Fitness Pass Classes to increase

participation. 5. Replace the public announcement (PA) system. 6. Complete office space needs assessment and renovate office area. 7. Replace fitness equipment as needed. 8. Complete a request for proposal for cleaning services.

Aquatics/Safety

1. Added a full time Aquatics Supervisor position plus benefits to operations. Position is needed to support the growing aquatic area as well as grow our swim lesson program and birthday party and rentals.

2. Added a Senior Pass for the outdoor pool pass. Adds a benefit to the older adults in Park Ridge by offering a pool pass at a reduced rate.

3. Add a swim team to Centennial Aquatic Center. 4. Complete the Crisis Manual revision. 5. Increase training and awareness on lock down procedures and emergency preparedness.

General Maintenance and Grounds

1. Added a Full Time Park and Facility Planner to assist in bid preparation, park and facility planning as well as landscape design

2. Added two part-time IMRF positions for Park Maintenance to improve maintenance standard and quality of the parks.

3. Complete a request for proposal for pool chemicals 4. Evaluate facilities for natural gas and electrical efficiency and upgrade as funding

incentives allow. 5. Develop the preventative maintenance (PM) and inventory control modules on Facility

Dude.

28

6. Continue implementation of the Accessibility Transition Plan and develop a proactive plan and schedule for completion.

7. Review and modify the Capital Asset Replacement Plan to insure all capital assets, mechanical systems are included.

8. Continue park and building improvements at 733 N. Prospect. 9. Continue building Geographic Information System (GIS). 10. Gather input from community on basketball court use and locations. 11. Replace vehicles #11, #60 and #61. 12. Create additional office spaces for Facility Maintenance Manager and the Park and

Facility Planner. 13. Hire additional Park Patrol staff and redefine the responsibility of the position.

PARKS

Hinkley Park

1. Design and begin construction on a restroom building. 2. Resurface the basketball court.

Hodges Park

1. Replace additional brick paving areas. 2. Replace park sign.

Jaycee Park

1. Resurface the basketball court.

Oakton Park

1. Complete a site master plan. 2. Refurbish lighted marquee sign.

Rotary Park

1. Replace park sign.

Southwest Park

1. Replace playground. 2. Replace the asphalt on basketball court. 3. Replace park sign.

South Park

1. Refurbish lighted marquee sign.

29

General Marketing

1. Redesign of the website to include responsive design which provides an optimal viewing experience across a wide range of devices, as well as restructure architecture to improve navigation.

2. Develop and implement marketing communication and promotional plans for each facility and recreation program area.

3. Coordinate an annual timeline for evaluations and assist with development and implementation.

4. Provide assistance to the Park Ridge Friends of the Parks Foundation activities, especially the Bike Exchange, Duck Race, and 100 Trees for 100 Years program. As well as provide guidance to the group for a fundraiser gala at Youth Campus for spring 2016.

5. Research and implement a text alert system for the District to inform patrons of facility and park closures.

6. Expand photo library and use of participant photos instead of stock photography, through scheduling of contracted photographer(s) at events as well as general program classes.

7. Provide updated project information to the public on an ongoing basis regarding Youth Campus, as well as assistance with IHPA historical signage and other signage for the project.

8. Evaluate and develop a plan for facility signage at South Park, Oakton, and Centennial.

Park Ridge Recreation and Park DistrictSUMMARY - GENERAL FUND

2015 Final Budget Report(unaudited for discussion)

Actual Budget Budget Increase2013 2014 2014 2015 (Decrease)


REVENUESGeneral RevenuesTax Receipts, Current 4,728,406 5,734,590 5,722,186 5,912,120 189,934 Tax Receipts, Prior Yrs. 27,802 31,010 23,970 23,970 - Replacement Taxes 205,408 200,000 185,000 200,000 15,000 Rental Income 39,958 42,030 42,030 43,504 1,474 Interest Earned 9,358 8,500 5,000 5,000 - Total General Revenues 5,010,932 6,016,130 5,978,186 6,184,594 206,408

Bond Proceeds - - - - -

Grants and Donations - 51,459 70,492 70,492 -

Miscellaneous Revenue 52,493 53,449 46,211 46,211 -

TOTAL FUND REVENUE 5,063,425 6,121,038 6,094,889 6,301,297 206,408

EXPENSEGeneral GovernmentSalaries 1,508,203 1,598,341 1,615,123 1,665,638 50,515 Benefits 231,320 261,800 334,423 310,288 (24,135) Supplies 171,818 175,479 184,710 215,274 30,564 Contractual 618,670 702,196 695,249 749,565 54,316 Utilities 122,408 137,000 135,000 138,576 3,576 Insurance 207,453 214,488 227,082 243,115 16,033 Bank Charges 997 6,500 2,800 22,000 19,200 Employee Development 20,402 38,625 38,625 56,950 18,325 Miscellaneous 6,818 7,200 9,700 2,200 (7,500) Total General Government 2,888,088 3,141,629 3,242,712 3,403,606 160,894

Pension Contribution 439,345 463,000 450,000 445,000 (5,000) Social Security Contribution 393,462 426,921 426,921 439,730 12,809

Debt Service 1,175,525 2,155,436 2,143,033 2,173,035 30,002

Capital Expenditures - - - 18,500 18,500

TOTAL FUND EXPENSE 4,896,420 6,186,986 6,262,666 6,479,871 198,705

NET FUND INCOME/(LOSS) 167,005 (65,948) (167,777) (178,574) 7,703

Transfer In/(Out) (135,000) - - - -


Fund Balance Retention Level as a Percentage of Operating Expenses 43.75% 33.55% 31.52% 29.28%

This fund consists of the following taxing funds:Corporate Paving and LightingPolice Protection IMRFLiability Social SecurityAuditing Limited Bonds

GENERAL FUNDYr-End

Estimate

1/28/20157:46 PM

30





REVENUETax Receipts, Current 2,439,641 2,440,610 2,440,610 2,547,307 106,697 Tax Receipts, Prior Yrs. 14,055 16,000 10,000 10,000 - Replacement Taxes 205,408 200,000 185,000 200,000 15,000 Rental Income 39,958 42,030 42,030 43,504 1,474 Interest Earned 9,358 8,500 5,000 5,000 -


Miscellaneous Income 49,538 51,949 44,711 44,711 -


EXPENSEGeneral Government Salaries Expense 1,495,616 1,585,368 1,602,150 1,638,475 36,325 Benefits 231,320 261,800 334,423 310,288 (24,135) Supplies 171,770 175,379 184,710 215,274 30,564 Contractual 518,679 596,411 589,494 636,260 46,766 Utilities 122,408 137,000 135,000 138,576 3,576 Insurance - - - - - Bank Charges 157 4,500 800 20,000 19,200 Employee Development 20,402 38,625 38,625 56,950 18,325 Miscellaneous 6,818 7,200 9,700 2,200 (7,500)

Pension Contribution - - - - -



NET FUND INCOME/(LOSS) 190,788 4,265 (97,059) (115,509) (18,450)

Transfer In/(Out) (135,000) - - - -



This Taxing Fund includes General Administration and Park Services Administration.

CORPORATE TAXING FUNDYr-End

Estimate

1/28/20157:47 PM

31





GENERAL REVENUESTax Receipts, Current 2,439,641 2,440,610 2,440,610 2,547,307 106,697 Tax Receipts, Prior Yrs. 14,055 16,000 10,000 10,000 - Replacement Taxes 205,408 200,000 185,000 200,000 15,000 Building Rentals - Centennial - - - - - Building Rentals - South Park 36,558 38,955 38,955 40,079 1,124 Field/Park Rentals 3,400 3,075 3,075 3,425 350 Interest Earned 9,358 8,500 5,000 5,000 - Liquor Permits 2,200 2,200 2,200 2,200 - Total General Revenues 2,710,620 2,709,340 2,684,840 2,808,011 123,171




EXPENSEGeneral Government Salaries Expense 548,368 607,518 638,527 658,995 20,468 Benefits 231,320 261,800 334,423 310,288 (24,135) Supplies 42,103 51,415 56,920 60,484 3,564 Contractual 149,329 187,340 192,637 215,709 23,072 Utilities - - - - - Insurance - - - - - Bank Charges 157 4,500 800 20,000 19,200 Employee Development 20,402 38,625 38,625 46,950 8,325 Miscellaneous 1,471 2,200 4,700 2,200 (2,500) Pension - - - - -


TOTAL FUND EXPENSE 993,150 1,153,398 1,266,632 1,333,126 66,494

Transfer In/(Out) (135,000) NET FUND INCOME/(LOSS) 1,619,147 1,639,812 1,521,111 1,577,788



110505-110605

Yr-End Estimate

1/28/20157:48 PM

32

1/30/20158:40 AM

PARK RIDGE RECREATION AND PARK DISTRICT2015 FINAL BUDGET

PAGE: 1

2012 2013 8 Month Year End 2015AccountNum AccountDesc Actual Actual Budgeted To Date Estimate Budget110505 - ADMINISTRATIONREVENUE

PROPERTY TAXES110505400100 PROPERTY TAXES - GENERAL 2,349,297 2,439,641 2,440,610 2,400,050 2,440,610 2,547,307110505400160 PRIOR YEAR TAX RECEIPTS 24,109 14,055 10,000 24,439 16,000 10,000110505400500 REPLACEMENT TAXES 185,288 205,408 185,000 202,171 200,000 200,000

TOTAL PROPERTY TAXES 2,558,693 2,659,104 2,635,610 2,626,660 2,656,610 2,757,307

INTEREST110505410000 INVESTMENT INCOME 7,998 9,358 5,000 8,554 8,500 5,000

TOTAL INTEREST 7,998 9,358 5,000 8,554 8,500 5,000

RENTAL INCOME110505430100 BUILDING RENTAL - CENTENNIAL 0 0 0 0 0 0110505430105 BUILDING RENTAL - SOUTH PARK 36,459 36,558 38,955 28,183 38,955 40,079110505430220 FIELD/PARK RENTALS 2,740 3,400 3,075 3,891 3,075 3,425

TOTAL RENTAL INCOME 39,199 39,958 42,030 32,074 42,030 43,504

INTERFUND TRANSFERS110505460100 TRANSFER (IN) 0 0 0 0 0 0

TOTAL INTERFUND TRANSFERS 0 0 0 0 0 0

GRANTS & DONATIONS110505470100 DONATIONS 0 0 0 0 0 0110505470110 FUNDRAISING 0 0 0 0 0 0110505470115 PR PARKS FOUNDATION 0 0 0 0 0 0110505470120 INTERGOVERNMENTAL REVENUE 70,492 0 70,492 51,459 51,459 70,492

TOTAL GRANTS & DONATIONS 70,492 0 70,492 51,459 51,459 70,492

MISCELLANEOUS110505480100 SALES TAX REVENUE 0 0 0 0 0 0110505480105 LIQUOR PERMITS 2,376 2,200 2,200 1,385 2,200 2,200110505480999 MISCELLANEOUS REVENUE 32,657 36,677 32,411 30,934 32,411 32,411

TOTAL MISCELLANEOUS 35,033 38,877 34,611 32,319 34,611 34,611

TOTAL REVENUE 2,711,415 2,747,297 2,787,743 2,751,066 2,793,210 2,910,914

EXPENSE

SALARIES & WAGES110505500100 DIRECTOR 0 0 0 0 0 0110505500101 FULL-TIME WAGES 493,260 510,075 566,316 430,578 552,000 418,310110505500115 SUPT OF FINANCE 0 0 0 0 0 0110505500130 CLERICAL FULL-TIME 0 0 0 0 0 0110505500200 IT COORDINATOR 0 0 0 0 0 0110505505101 PART-TIME WAGES 25,227 25,182 30,518 22,172 30,518 31,205110505505110 CLERICAL PART-TIME 10,546 13,111 41,693 15,568 25,000 19,999

TOTAL SALARIES & WAGES 529,032 548,368 638,527 468,318 607,518 469,514

BENEFITS110505510100 EMPLOYEE MEDICAL INSURANCE 208,344 213,771 308,759 151,538 240,000 287,850110505510105 EMPLOYEE DENTAL INSURANCE 12,256 12,247 18,021 10,954 15,000 14,810110505510110 EMPLOYEE VISION INSURANCE 3,507 3,539 5,235 43,498 4,800 5,337110505510115 EMPLOYEE LIFE INSURANCE 1,606 1,763 2,408 1,220 2,000 2,292

TOTAL BENEFITS 225,713 231,320 334,423 207,210 261,800 310,288SUPPLIES110505520100 OFFICE SUPPLIES 7,130 4,845 6,895 3,596 5,500 6,895110505520105 PRINTED SUPPLIES 2,286 1,828 3,000 2,401 2,500 1,975110505520115 DATA PROCESSING SUPPLIES 28,663 22,667 31,410 19,442 28,000 31,410110505520165 UNIFORMS 513 351 1,200 774 1,000 1,300110505520245 MATERIAL & SUPPLIES, NEC 10,830 12,027 13,826 10,083 13,826 14,945110505520255 BOOKS & PUBLICATIONS 341 386 589 177 589 784

TOTAL SUPPLIES 49,762 42,103 56,920 36,473 51,415 57,309

CONTRACTUAL110505530100 ADVERTISING 333 1,174 1,545 950 1,545 600110505530105 DATA PROCESSING 10,969 16,135 31,312 22,940 31,312 27,064110505530115 ASSOCIATION DUES 11,401 14,332 12,530 10,199 14,633 12,810

2014

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PAGE: 2

2012 2013 8 Month Year End 2015AccountNum AccountDesc Actual Actual Budgeted To Date Estimate Budget

2014

110505530145 LEGAL FEES 91,000 55,161 65,000 46,240 65,000 65,000110505530148 LEGAL FEES, PERSONNEL 7,050 42,685 22,000 23,126 30,000 0110505530150 LEGAL PUBLICATIONS 196 183 530 0 530 530110505530160 POSTAGE 8,632 7,937 11,000 9,179 11,000 14,000110505530175 EQUIPMENT RENTAL 2,760 2,034 2,898 2,712 2,898 2,898110505530205 PRINTING 0 0 0 0 0 0110505530255 CONTRACTUAL SERVICE, NEC 32,682 8,564 40,422 27,608 25,422 25,122110505530325 M&R-OFFICE EQUIPMENT 3,038 1,123 5,400 978 5,000 5,400110505530500 PR PARKS FOUNDATION EXPENSES 0 0 0 0 0 0

TOTAL CONTRACTUAL 168,062 149,329 192,637 143,931 187,340 153,424

INSURANCE110505550100 PROPERTY INSURANCE 0 0 0 0 0 0110505550120 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0

TOTAL INSURANCE 0 0 0 0 0 0

INTERFUND TRANSFERS110505560100 TRANSFERS (OUT) 196,833 135,000 0 0 0 0

TOTAL INTERFUND TRANSFERS 196,833 135,000 0 0 0 0

MISCELLANEOUS110505580110 EMPLOYEE DEVELOPMENT 21,629 20,402 38,625 25,597 38,625 31,190110505580115 PERSONNEL EXPENSE 324 -24 0 350 500 500110505580120 EDUCATIONAL TRAINING 0 0 0 0 0 0110505580125 TRAVEL EXPENSE 1,821 1,489 800 769 1,500 1,500110505580135 BANK CHARGES 157 157 4,500 7,897 4,500 20,000110505580999 OTHER MISC EXPENSE 47 6 200 532 200 200


CAP-ADMINISTRATION110505620000 COMPUTER ACQUISITION 0 0 0 0 0 18,500

TOTAL CAP-ADMINISTRATION 0 0 0 0 0 18,500

OTHER110505760020 LAND ACQUISITION 0 0 0 0 0 0

TOTAL OTHER 0 0 0 0 0 0

TOTAL EXPENSE 1,193,379 1,128,150 1,266,632 891,077 1,153,398 1,062,425

TOTAL REVENUE 2,711,415 2,747,297 2,787,743 2,751,066 2,793,210 2,910,914TOTAL EXPENSE 1,193,379 1,128,150 1,266,632 891,077 1,153,398 1,062,425NET INCOME/LOSS 1,518,036 1,619,147 1,521,111 1,859,989 1,639,812 1,848,489

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PAGE: 3


2014

110506 - HUMAN RESOURCESREVENUE

MISCELLANEOUS110605480999 MISC REVENUE 0 0 0 0 0 0

TOTAL MISCELLANEOUS

TOTAL REVENUE 0 0 0 0 0 0

EXPENSE

SALARIES & WAGES110605500101 FULL TIME WAGES 0 0 0 0 0 189481110605500999 OVERTIME 0 0 0 0 0 0

TOTAL SALARIES & WAGES 0 0 0 0 0 189,481

SUPPLIES110605520100 OFFICE SUPPLIES 0 0 0 0 0 1600110605520105 PRINTED SUPPLIES 0 0 0 0 0 1275110605520115 DATA PROCESSING SUPPLIES 0 0 0 0 0 0110605520165 UNIFORMS 0 0 0 0 0 0110605520245 MATERIALS & SUPPLIES, NEC 0 0 0 0 0 300

TOTAL SUPPLIES 0 0 0 0 0 3,175

CONTRACTUAL110605520255 BOOKS & PUBLICATIONS 0 0 0 0 0 0110605530100 RECRUITINMENT ADVERTISING 0 0 0 0 0 1095110605530105 DATA PROCESSING 0 0 0 0 0 2700110605530115 ASSOCIATION DUES 0 0 0 0 0 3320110605530148 LEGAL FEES, PERSONNEL 0 0 0 0 0 38000110605530255 CONTRACTUAL SERVICES, NEC 0 0 0 0 0 17,170

TOTAL CONTRACTUAL 0 0 0 0 0 62,285

MISCELLANEOUS110605580110 EMPLOYEE DEVELOPMENT 0 0 0 0 0 15760110605580115 PERSONNEL EXPENSE 0 0 0 0 0 0110605580125 TRAVEL EXPENSE 0 0 0 0 0 0

TOTAL MISCELLANEOUS 0 0 0 0 0 15,760

TOTAL EXPENSE 0 0 0 0 0 270,701

TOTAL REVENUE 0 0 0 0 0 0TOTAL EXPENSE 0 0 0 0 0 270,701NET INCOME/LOSS 0 0 0 0 0 -270,701

TOTAL ADMIN REVENUE 2,711,415 2,747,297 2,787,743 2,751,066 2,793,210 2,910,914TOTAL ADMIN EXPENSE 1,193,379 1,128,150 1,266,632 891,077 1,153,398 1,333,126NET ADMIN INCOME/LOSS 1,518,036 1,619,147 1,521,111 1,859,989 1,639,812 1,577,788

35




BEGINNING FUND BALANCE (11,273,800)$ (12,837,159)$ (12,837,159)$ (14,472,706)$

GENERAL REVENUESTax Receipts, Current - Tax Receipts, Prior Yrs. - Replacement Taxes - Building Rentals - Centennial - Building Rentals - South Park - Interest Earned - Liquor Permits - Total General Revenues - - - - -


TOTAL FUND REVENUE 10,661 17,338 10,100 10,100 -

EXPENSEGeneral Government Salaries Expense 947,248 977,850 963,623 979,480 15,857 Benefits - - - - - Supplies 129,667 123,964 127,790 154,790 27,000 Contractual 369,350 409,071 396,857 420,551 23,694 Utilities 122,408 137,000 135,000 138,576 3,576 Insurance - - - - - Employee Development 5,347 5,000 5,000 10,000 5,000 Pension - - - - -

Capital Expenditures - - - - -


NET FUND INCOME/(LOSS) (1,563,359) (1,635,547) (1,618,170) (1,693,297)

Transfer In -

ENDING FUND BALANCE (12,837,159)$ (14,472,706)$ (14,455,329)$ (16,166,003)$

Fund Balance Retention Level as a Percentage of Operating Expenses -815.57% -875.60% -887.77% -949.04%

111005

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2014

111005 - PARK SERVICESREVENUE

SALES111005440105 VENDING 63 133 100 50 100 100111005470125 100 YEARS - 100 TREES 0 0 0 0 0 0

TOTAL SALES 63 133 100 50 100 100

MISCELLANEOUS111005480135 AFFILIATE REIMBURSEMENT 7,761 448 10,000 4,934 10,000 10,000111005480999 MISCELLANEOUS REVENUE 2,239 10,080 0 7,238 7,238 0


TOTAL REVENUE 10,063 10,661 10,100 12,222 17,338 10,100

EXPENSE

SALARIES & WAGES111005500101 FULL-TIME WAGES 664,095 746,682 780,017 652,407 780,000 782,704111005500105 SUPT OF DEV & OPERATIONS 0 0 0 0 0 0111005500135 MAINTENANCE LABOR FULL-TIME 0 0 0 0 0 0111005500270 ACCRUED COMP TIME 138,098 136,285 0 142,850 0 0111005500275 ACCRUED COMP TIME REVERSAL -140,371 -134,714 0 -133,863 0 0111005500999 OVERTIME 68,955 56,680 55,000 64,058 60,000 55,000111005505101 PART-TIME WAGES 0 12,427 27,144 10,394 20,000 71,386111005505125 MAINTENANCE LABOR PART-TIME 61,245 59,922 59,850 41,835 59,850 59,850111005505155 BUILDING ATTENDANT 42,884 69,965 41,612 38,953 58,000 3,840111005505265 PT - PARK PATROL 0 0 0 0 0 6,700


SUPPLIES111005520100 OFFICE SUPPLIES 1,184 1,624 1,000 458 500 11,000111005520120 LANDSCAPE MATERIALS 35,467 30,357 30,390 14,571 30,390 30,390111005520125 SHOP MATERIALS 4,007 5,891 3,200 4,763 3,200 3,200111005520130 SMALL TOOLS 5,622 2,961 3,200 2,012 3,200 3,200111005520135 GAS, OIL, LUB'S 54,152 56,376 55,000 45,336 55,000 55,000111005520140 ELECTRICAL SUPPLIES 0 1,473 1,500 0 1,500 1,500111005520145 JANITORIAL SUPPLIES 24,167 24,504 26,000 24,547 26,000 26,000111005520155 PAINTING SUPPLIES 42 13 0 174 174 0111005520160 STRUCTURAL SUPPLIES 0 0 0 88 0 0111005520165 UNIFORM PURCHASE 9,236 4,532 3,000 1,557 0 3,000111005520190 FIRST AID SUPPLIES 669 1,118 1,500 830 2,000 1,500111005520245 MATERIALS & SUPPLIES, NEC 1,121 818 3,000 856 2,000 20,000111005520999 OTHER SUPPLIES 0 0 0 -50 0 0

TOTAL SUPPLIES 135,667 129,667 127,790 95,142 123,964 154,790

CONTRACTUAL111005530105 DATA PROCESSING 717 1,950 25,151 9,075 15,000 12,390111005530115 ASSOCIATION DUES 442 642 875 45 875 875111005530125 LABOR - HELP 0 40 0 6,857 0 0111005530135 REFUSE DISPOSAL 20,056 17,788 22,596 19,119 22,596 22,596111005530138 RECYCLING DISPOSAL 3,289 3,407 5,000 4,270 4,000 4,000111005530140 MOP SERVICES 0 0 0 0 0 0111005530155 VEHICLE LICENSE & PERMITS 475 769 575 0 800 800111005530175 EQUIPMENT RENTAL 2,334 4,339 2,000 471 2,000 2,000111005530180 PORTABLE TOILET RENTAL 4,344 3,192 2,000 1,914 2,000 2,000111005530215 PEST CONTROL 2,750 3,759 2,960 3,781 4,500 4,590111005530255 CONTRACTURAL SERVICE, NEC 453 124 0 210 0 0111005530260 YOUTH CAMPUS 0 15,269 28,400 33,054 50,000 50,000111005530275 M&R-MACHINERY & EQUIPMENT 40,756 44,282 38,000 41,829 38,000 38,000111005530280 M&R-FACILITIES 51,535 55,165 54,000 43,596 54,000 54,000111005530285 M&R-GROUNDS 48,409 37,921 42,000 24,296 42,000 56,000111005530290 M&R-PLAYGROUNDS 36,218 22,445 19,600 10,018 19,600 19,600111005530295 M&R-TENNIS COURTS 300 4,843 6,000 5,253 6,000 6,000111005530300 M&R-TREE TRIMMING 34,115 25,315 29,000 30,009 29,000 29,000111005530305 M&R-ATHLETIC FIELDS 89,898 88,199 84,700 68,145 84,700 84,700111005530310 M&R-VANDALISM 0 0 0 0 0 0111005530330 M&R-VEHICLES 15,681 17,119 15,000 10,326 15,000 15,000111005530335 M&R-FIRE & SAFETY SERVICES 13,363 18,433 9,000 6,945 9,000 9,000

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2014

111005530490 AFFILIATE REQUESTED EXPENSE 11,379 4,350 10,000 11,183 10,000 10,000TOTAL CONTRACTUAL 376,513 369,350 396,857 330,395 409,071 420,551

UTILITIES111005540100 ELECTRICITY 18,557 18,171 18,400 15,374 22,800 23,776111005540105 NATURAL GAS 8,876 8,851 9,900 10,184 16,100 12,500111005540110 PHONE 44,359 54,365 67,100 46,513 58,000 59,000111005540115 WATER 39,595 41,021 39,600 23,323 40,100 43,300

TOTAL UTILITIES 111,387 122,408 135,000 95,394 137,000 138,576

MISCELLANEOUS111005580110 EMPLOYEE DEVELOPMENT 4,147 4,917 5,000 4,593 5,000 10,000111005580115 PERSONNEL EXPENSE 369 430 0 0 0 0111005580120 EDUCATIONAL TRAINING 0 0 0 0 0 0111005580125 TRAVEL EXPENSE 0 0 0 0 0 0


TOTAL EXPENSE 1,462,990 1,574,020 1,628,270 1,342,158 1,652,885 1,703,397

TOTAL REVENUE 10,063 10,661 10,100 12,222 17,338 10,100TOTAL EXPENSE 1,462,990 1,574,020 1,628,270 1,342,158 1,652,885 1,703,397NET INCOME/LOSS -1,452,927 -1,563,359 -1,618,170 -1,329,936 -1,635,547 -1,693,297

TOTAL CORPORATE REV 2,721,478 2,757,958 2,797,843 2,763,288 2,810,548 2,921,014TOTAL CORPORATE EXP 2,656,369 2,702,170 2,894,902 2,233,235 2,806,283 3,036,523CORP NET INCOME/LOSS 65,109 55,788 -97,059 530,053 4,265 -115,509

38




BEGINNING FUND BALANCE 7,257$ 7,206$ 7,206$ 5,882$

REVENUETax Receipts, Current 14,658 14,701 14,701 15,000 299 Tax Receipts, Prior Yrs. 91 110 120 120 - Interest Income - - - - -

TOTAL FUND REVENUE 14,749 14,811 14,821 15,120 299

EXPENSEGeneral GovernmentContractual Service Expense 14,800 16,135 16,050 16,175 125

TOTAL FUND EXPENSE 14,800 16,135 16,050 16,175 125

NET FUND INCOME/(LOSS) (51) (1,324) (1,229) (1,055) 174

ENDING FUND BALANCE 7,206$ 5,882$ 5,977$ 4,827$


AUDITING TAXING FUNDYr-End

Estimate

1/28/20157:49 PM

39

1/30/20158:40 AM


PAGE: 4


2014

110508 - AUDITREVENUE

PROPERTY TAXES110508400110 PROPERTY TAXES - AUDIT 15,190 14,658 14,701 14,457 14,701 15,000110508400160 PRIOR YEAR TAX RECEIPTS 196 91 120 159 110 120

TOTAL PROPERTY TAXES 15,386 14,749 14,821 14,616 14,811 15,120

TOTAL REVENUE 15,386 14,749 14,821 14,616 14,811 15,120

EXPENSE

CONTRACTUAL110508530245 PROFESSIONAL SERVICES 15,435 14,800 16,050 16,135 16,135 16,175


TOTAL EXPENSE 15,435 14,800 16,050 16,135 16,135 16,175

TOTAL REVENUE 15,386 14,749 14,821 14,616 14,811 15,120TOTAL EXPENSE 15,435 14,800 16,050 16,135 16,135 16,175NET INCOME/LOSS -49 -51 -1,229 -1,519 -1,324 -1,055

40





REVENUETax Receipts, Current 458,038 458,222 458,222 427,574 (30,648) Tax Receipts, Prior Yrs. 2,656 3,000 2,000 2,000 - Interest Income - - - - -

TOTAL FUND REVENUE 460,694 461,222 460,222 429,574 (30,648)

EXPENSEGeneral GovernmentMiscellaneous - - - - -

Pension ContributionBenefits 439,345 463,000 450,000 445,000 (5,000)

TOTAL FUND EXPENSE 439,345 463,000 450,000 445,000 (5,000)

NET FUND INCOME/(LOSS) 21,349 (1,778) 10,222 (15,426) (25,648)



I.M.R.F. TAXING FUNDYr-End

Estimate

1/28/20157:50 PM

41

1/30/20158:40 AM


PAGE: 5


2014

110509 - IMRFREVENUE

PROPERTY TAXES110509400115 PROPERTY TAXES - IMRF 443,880 458,038 458,222 450,610 458,222 427,574110509400160 PRIOR YEAR TAX RECEIPTS 5,377 2,656 2,000 4,568 3,000 2,000


TOTAL REVENUE 449,257 460,693 460,222 455,179 461,222 429,574

EXPENSE

BENEFITS110509510125 IMRF 411,314 439,345 450,000 393,848 463,000 445,000

TOTAL BENEFITS 411,314 439,345 450,000 393,848 463,000 445,000

TOTAL EXPENSE 411,314 439,345 450,000 393,848 463,000 445,000

TOTAL REVENUE 449,257 460,693 460,222 455,179 461,222 429,574TOTAL EXPENSE 411,314 439,345 450,000 393,848 463,000 445,000NET INCOME/LOSS 37,944 21,349 10,222 61,331 -1,778 -15,426

42





REVENUETax Receipts, Current 381,704 382,160 382,160 439,959 57,799 Tax Receipts, Prior Yrs. 2,271 2,500 2,500 2,500 - Interest Income - - - -

TOTAL FUND REVENUE 383,975 384,660 384,660 442,459 57,799

EXPENSEGeneral GovernmentMiscellaneous - - - - -

Social Security ContributionFICA 393,462 426,921 426,921 439,730 12,809

TOTAL FUND EXPENSE 393,462 426,921 426,921 439,730 12,809

NET FUND INCOME/(LOSS) (9,487) (42,261) (42,261) 2,729 44,990



SOCIAL SECURITY TAXING FUND

Yr-End Estimate

1/28/20157:51 PM

43

1/30/20158:40 AM


PAGE: 6


2014

110510 - SOCIAL SECURITYREVENUE

PROPERTY TAXES110510400120 PROPERTY TAXES - SOCIAL SECUR 379,692 381,704 382,160 375,807 382,160 439,959110510400160 PRIOR YEAR TAX RECEIPTS 5,157 2,271 2,500 3,829 2,500 2,500


TOTAL REVENUE 384,849 383,975 384,660 379,636 384,660 442,459

EXPENSES

BENEFITS110510510120 FICA 372,164 393,462 426,921 371,643 426,921 439,730

TOTAL BENEFITS 372,164 393,462 426,921 371,643 426,921 439,730

TOTAL EXPENSE 372,164 393,462 426,921 371,643 426,921 439,730

TOTAL REVENUE 384,849 383,975 384,660 379,636 384,660 442,459TOTAL EXPENSE 372,164 393,462 426,921 371,643 426,921 439,730NET INCOME/LOSS 12,685 -9,487 -42,261 7,993 -42,261 2,729

44





REVENUETax Receipts, Current 243,067 243,280 243,280 263,245 19,965 Tax Receipts, Prior Yrs. 1,613 1,500 1,350 1,350 - Interest Income - - - - - Miscellaneous Revenue 2,955 1,500 1,500 1,500 -


EXPENSEGeneral GovernmentInsurance Expense 207,453 214,488 227,082 243,115 16,033 Salaries Expense 12,587 12,973 12,973 27,163 Contractual Service Expense 30,429 34,000 34,705 42,130 7,425 Miscellaneous Expenses - - - - -


NET FUND INCOME/(LOSS) (2,833) (15,181) (28,630) (46,313) (17,683)



LIABILITY INSURANCE TAXING FUNDYr-End

Estimate

1/28/20157:51 PM

45

1/30/20158:40 AM


PAGE: 7


2014

110511 - LIABILITY & INSURANCEREVENUE

PROPERTY TAXES110511400125 PROPERTY TAXES - LIABILITY INS 269,578 243,067 243,280 239,238 243,280 263,245110511400160 PRIOR YEAR TAX RECEIPTS 3,586 1,613 1,350 2,410 1,500 1,350


MISCELLANEOUS110511480999 MISCELLANEOUS REVENUE 3,200 2,955 1,500 0 1,500 1,500

TOTAL MISCELLANEOUS 3,200 2,955 1,500 0 1,500 1,500

TOTAL REVENUE 276,364 247,636 246,130 241,648 246,280 266,095

EXPENSE

SALARIES AND WAGES110511500101 FULL-TIME WAGES 0 12,587 12,973 10,868 12,973 27,163

TOTAL SALARIES AND WAGES 0 12,587 12,973 10,868 12,973 27,163

CONTRACTUAL110511530110 SAFETY COORD CONTRACT 1,681 0 0 0 0 0110511530170 RISK MGMT LOSS CONTROL 16,503 30,429 34,705 17,453 34,000 42,130


INSURANCE110511550100 PROPERTY INSURANCE 72,450 69,343 71,589 62,345 74,814 84,920110511550105 LIABILITY INSURANCE 50,392 57,693 56,085 46,661 55,993 58,451110511550110 WORKERS COMP 70,992 70,459 74,408 61,401 73,681 74,744110511550120 UNEMPLOYMENT COMPENSATION 0 9,958 25,000 0 10,000 25,000

TOTAL INSURANCE 193,834 207,453 227,082 170,406 214,488 243,115

MISCELLANEOUS110511580999 MISC EXPENSES 0 0 0 0 0 0

TOTAL MISCELLANEOUS 0 0 0 0 0 0

TOTAL EXPENSE 212,018 250,469 274,760 198,727 261,461 312,408

TOTAL REVENUE 276,364 247,636 246,130 241,648 246,280 266,095TOTAL EXPENSE 212,018 250,469 274,760 198,727 261,461 312,408NET INCOME/LOSS 64,346 -2,833 -28,630 42,921 -15,181 -46,313

46





REVENUETax Receipts, Current 1,151,210 2,155,437 2,143,033 2,173,035 30,002 Tax Receipts, Prior Yrs. 6,876 7,500 7,500 7,500 - Bond Proceeds - - - - - Interest Income - - - - - Miscellaneous Revenue - - - - -


EXPENSE

Contractual ServiceProfessional Services - - - - -

Debt ServiceBond Interest 120,525 815,436 810,000 1,535,000 725,000 Bond Principal 1,055,000 1,340,000 1,333,033 638,035 (694,998)

Bank Charges 840 2,000 2,000 2,000 -


NET FUND INCOME/(LOSS) (18,278) 5,501 5,500 5,500 -



BONDS (DEBT SERVICE) TAXING FUNDYr-End

Estimate

1/28/20157:52 PM

47

1/30/20158:40 AM


PAGE: 8


2014

110512 - DEBTREVENUE

PROPERTY TAXES110512400130 PROPERTY TAXES - DEBT 1,149,393 1,151,210 2,143,033 2,093,869 2,155,437 2,173,035110512400160 PRIOR YEAR TAX RECEIPTS 14,482 6,876 7,500 11,550 7,500 7,500

TOTAL PROPERTY TAXES 1,163,875 1,158,087 2,150,533 2,105,419 2,162,937 2,180,535

BOND PROCEEDS110512450100 BOND PROCEEDS 0 0 0 0 0 0

TOTAL BOND PROCEEDS 0 0 0 0 0 0

MISCELLANEOUS110512480999 MISCELLANEOUS REVENUE 0 0 0 0 0 0


TOTAL REVENUE 1,163,875 1,158,087 2,150,533 2,105,419 2,162,937 2,180,535

EXPENSE

CONTRACTUAL110512530245 PROFESSIONAL SERVICES 0 0 0 0 0 0

TOTAL CONTRACTUAL 0 0 0 0 0 0

DEBT SERVICE110512570100 BOND PRINCIPAL 945,000 1,055,000 810,000 0 1,340,000 1,535,000110512570105 BOND INTEREST 230,481 120,525 1,333,033 481,364 815,436 638,035

TOTAL DEBT SERVICE 1,175,481 1,175,525 2,143,033 481,364 2,155,436 2,173,035

MISCELLANEOUS110512580135 BANK CHARGES 800 840 2,000 1,506 2,000 2,000110512580999 OTHER MISC EXPENSE 0 0 0 0 0 0

TOTAL MISCELLANEOUS 800 840 2,000 1,506 2,000 2,000

TOTAL EXPENSE 1,176,281 1,176,365 2,145,033 482,870 2,157,436 2,175,035

TOTAL REVENUE 1,163,875 1,158,087 2,150,533 2,105,419 2,162,937 2,180,535TOTAL EXPENSE 1,176,281 1,176,365 2,145,033 482,870 2,157,436 2,175,035NET INCOME/LOSS -12,406 -18,278 5,500 1,622,549 5,501 5,500

48





REVENUETax Receipts, Current 39,087 39,200 39,200 45,000 5,800 Tax Receipts, Prior Yrs. 233 300 300 300 - Interest Income - - - - - Miscellaneous Revenue - - - - -


EXPENSEGeneral Government Contractual Service Expense 50,375 45,000 45,000 45,000 -

TOTAL FUND EXPENSE 50,375 45,000 45,000 45,000 -

NET FUND INCOME/(LOSS) (11,054) (5,500) (5,500) 300 5,800



PAVING AND LIGHTING TAXING FUNDYr-End

Estimate

1/28/20157:52 PM

49

1/30/20158:40 AM


PAGE: 9


2014

110537 - PAVING & LIGHTINGREVENUE

PROPERTY TAXES110537400150 PROPERTY TAXES - PAVE & LIGHT 39,112 39,087 39,200 38,548 39,200 45,000110537400160 PRIOR YEAR TAX RECEIPTS 513 233 300 394 300 300




TOTAL REVENUE 39,625 39,321 39,500 38,943 39,500 45,300

EXPENSE

CONTRACTUAL110537530320 M&R - PAVING 55,924 50,375 45,000 0 45,000 45,000

TOTAL CONTRACTUAL 55,924 50,375 45,000 0 45,000 45,000

TOTAL EXPENSE 55,924 50,375 45,000 0 45,000 45,000

TOTAL REVENUE 39,625 39,321 39,500 38,943 39,500 45,300TOTAL EXPENSE 55,924 50,375 45,000 0 45,000 45,000NET INCOME/LOSS -16,299 -11,054 -5,500 38,943 -5,500 300

50





REVENUETax Receipts, Current 1,000 980 980 1,000 20 Tax Receipts, Prior Yrs. 6 100 200 200 - Interest Income - - - - -

TOTAL FUND REVENUE 1,006 1,080 1,180 1,200 20

EXPENSEGeneral GovernmentSalaries Expense - - - - - Contractual Service Expense 4,387 10,650 10,000 10,000 - Utilities Expense - - - - - Supplies 48 100 - - - Miscellaneous - - - - -

TOTAL FUND EXPENSE 4,434 10,750 10,000 10,000 -

NET FUND INCOME/(LOSS) (3,428) (9,670) (8,820) (8,800) 20



POLICE PROTECTION TAXING FUNDYr-End

Estimate

1/28/20157:52 PM

51

1/30/20158:40 AM


PAGE: 12


2014

111505 - POLICEREVENUE

PROPERTY TAXES111505400140 PROPERTY TAXES - POLICE 978 1,000 980 965 980 1,000111505400160 PRIOR YEAR TAX RECEIPTS 2,271 6 200 45 100 200


TOTAL REVENUE 3,249 1,006 1,180 1,010 1,080 1,200

EXPENSE

SALARIES & WAGES111505500100 DIRECTOR 0 0 0 0 0 0111505500101 FULL-TIME WAGES 0 0 0 0 0 0111505505101 PART-TIME WAGES 0 0 0 0 0 0111505505265 P T - PARK PATROL 0 0 0 0 0 0

TOTAL SALARIES & WAGES 0 0 0 0 0 0

SUPPLIES111505520135 GAS, OIL, LUB'S 0 0 0 0 0 0111505520165 UNIFORMS 0 48 0 28 50 0111505520245 MATERIALS & SUPPLIES, NEC 0 0 0 44 50 0

TOTAL SUPPLIES 0 48 0 71 100 0

CONTRACTUAL111505530240 CONTRACT - CITY OF PARK RIDGE 1,741 3,914 10,000 696 10,000 10,000111505530330 M&R-VEHICLES 184 472 0 1,001 650 0


UTILITIES111505540110 PHONE 0 0 0 0 0 0

TOTAL UTILITIES 0 0 0 0 0 0

MISCELLANEOUS111505580120 EDUCATIONAL TRAINING 0 0 0 0 0 0


TOTAL EXPENSE 1,925 4,435 10,000 1,768 10,750 10,000

TOTAL REVENUE 3,249 1,006 1,180 1,010 1,080 1,200TOTAL EXPENSE 1,925 4,435 10,000 1,768 10,750 10,000NET INCOME/LOSS 1,324 -3,428 -8,820 -758 -9,670 -8,800

TOTAL FUND REVENUE 5,054,082 5,063,424 6,094,889 5,999,739 6,121,038 6,301,297TOTAL FUND EXPENSE 4,901,429 5,031,420 6,262,666 3,698,227 6,186,986 6,479,871NET FUND INCOME/LOSS 152,653 32,004 -167,777 2,301,512 -65,948 -178,574

52




BEGINNING FUND BALANCE 2,872,784 3,085,248$ 3,085,248$ 3,220,265$

REVENUETax Receipts, Current 1,378,914 1,379,341 1,379,341 1,377,491 (1,850) Tax Receipts, Prior Yrs. 6,908 11,000 10,000 10,000 - Interest Income 11,939 11,500 10,000 12,000 2,000 Fees and Admissions 1,899,298 2,127,189 2,067,164 2,233,490 166,326 Rental Income 479,583 560,411 546,404 607,564 61,160 Sales 104,733 92,959 111,131 104,407 (6,724) Grants and Donations 20,927 33,753 37,156 17,790 (19,366) Miscellaneous 75,141 101,195 92,950 94,300 1,350 Program Fees 4,046,235 4,780,068 4,724,218 5,124,858 400,640


EXPENSEGeneral GovernmentSalaries Expense 2,648,642 2,900,818 2,925,168 3,266,582 341,414 Benefits 214,559 255,178 301,729 403,483 101,754 Supplies 262,670 314,809 303,255 338,463 35,208 Contractual 942,526 989,146 1,019,541 1,063,122 43,581 Utilities 542,288 664,510 618,120 701,727 83,607 Debt Service - - - - - Bank Charges 82,670 89,600 83,600 83,600 - Employee Development 36,177 42,114 44,675 48,512 3,837 Miscellaneous 6,186 7,758 8,005 13,420 5,415 Program Instructors 1,173,428 1,629,644 1,643,067 1,807,315 164,248 Program Supplies and Equipment 280,523 295,344 303,973 363,499 59,525 Program Contractual 696,708 670,853 776,000 747,941 (28,060)

Capital Expenditures 314,839 102,625 193,515 193,515 -


NET FUND INCOME/(LOSS) 822,463 1,135,017 757,714 550,721 (206,993)

Transfer In/(Out) (610,000) (1,000,000) - -



This Fund consists of the following three taxing funds:RecreationMuseumSpecial Recreation

SPECIAL REVENUE FUNDYr-End

Estimate

1/28/20157:53 PM

53





REVENUETax Receipts, Current 842,088 842,095 842,095 829,281 (12,814) Tax Receipts, Prior Yrs. 4,659 7,500 7,500 7,500 - Interest Income 11,939 11,500 10,000 12,000 2,000 Fees and Admissions 1,899,298 2,127,189 2,067,164 2,233,490 166,326 Rental Income 479,583 560,411 546,404 607,564 61,160 Sales 104,733 92,959 111,131 104,407 (6,724) Grants and Donations 19,627 25,000 36,000 16,300 (19,700) Miscellaneous 75,141 101,195 92,950 94,300 1,350 Program Fees 3,801,808 4,529,474 4,492,021 4,849,201 357,180


EXPENSESalaries Expense 2,568,441 2,813,399 2,832,278 3,150,969 318,691 Benefits 199,297 238,363 284,967 366,065 81,098 Supplies 254,884 306,647 295,072 330,276 35,204 Contractual 626,437 665,582 694,636 740,762 46,126 Utilities 532,235 651,850 607,680 688,167 80,487 Debt Service - - - - - Bank Charges 82,670 89,600 83,600 83,600 - Employee Development 36,177 42,114 44,675 48,512 3,837 Miscellaneous 6,186 7,758 7,790 13,205 5,415 Program Instructors 1,061,465 1,503,200 1,532,064 1,691,654 159,590 Program Supplies and Equipment 263,218 283,297 291,854 349,061 57,206 Program Contractual 685,118 657,777 762,740 734,420 (28,321)

Capital Expenditures 107,790 2,625 - - -


NET FUND INCOME/(LOSS) 814,959 1,035,111 767,907 557,352

Transfer In/(Out) (610,000) (1,000,000) - - -



This Taxing Fund includes the following centers:

RECREATION TAXING FUNDYr-End

Estimate

Recreation Programs, Outdoor Pools, Ice Arena, Community Center, Driving Range, Senior Center, Batting Cages, Recreation Administration, and Recreation Capital Fund.1/28/20157:53 PM

54




REVENUETax Receipts, Current 842,088 842,095 842,095 829,281 (12,814) Tax Receipts, Prior Yrs. 4,659 7,500 7,500 7,500 - Interest 11,939 11,500 10,000 12,000 2,000 Rental - Maine 6,502 5,667 5,667 5,667 - Sales 3,156 2,500 1,500 2,500 1,000 Grants and Donations 8,180 15,000 25,000 5,750 (19,250) Miscellaneous 51,792 67,550 73,150 69,550 (3,600)

Total Revenue 928,315 951,812 964,912 932,248 (32,664)

EXPENSESalaries and Wages 979,041 1,044,282 1,037,490 1,259,920 222,430 Benefits 92,582 98,800 115,716 183,520 67,804 Supplies 23,695 20,736 25,318 32,103 6,785 Contractual 185,161 223,909 254,139 257,923 3,784 Utilities 106,485 121,820 127,000 127,900 900 Bank Charges 57,811 61,000 61,000 61,000 - Employee Development 10,450 12,817 12,817 12,817 - Miscellaneous 4,427 5,495 5,495 5,910 415

Total Expense 1,459,653 1,588,859 1,638,975 1,941,093 302,118 Transfer In/(Out) (610,000) (1,000,000)

NET CENTER INCOME/(LOSS) (1,141,338) (1,637,047) (674,063) (1,008,845) (334,782)

This Center is a combination of Recreation Administration Subcenters 05, 06, and 07.

RECREATION ADMINISTRATION CENTERYr-End

Estimate

1/30/20159:25 AM

55

1/30/20158:40 AM


PAGE: 13


2014

120505 - RECREATION ADMINISTRATIONREVENUE

PROPERTY TAXES120505400105 PROPERTY TAXES - RECREATION 778,852 842,088 842,095 828,100 842,095 829,281


TOTAL REVENUE 778,852 842,088 842,095 828,100 842,095 829,281

EXPENSE


TOTAL UTILITIES 113,240 106,485 127,000 100,685 121,820 127,900

TOTAL EXPENSE 113,240 106,485 127,000 100,685 121,820 127,900

TOTAL REVENUE 778,852 842,088 842,095 828,100 842,095 829,281TOTAL EXPENSE 113,240 106,485 127,000 100,685 121,820 127,900NET INCOME/LOSS 665,612 735,603 715,095 727,415 720,275 701,381

120506 - RECREATION ADMINISTRATIONREVENUES

PROPERTY TAXES120506400160 PRIOR YEAR TAX RECEIPTS 13,710 4,659 7,500 8,551 7,500 7,500



TOTAL INTEREST 11,897 11,939 10,000 14,065 11,500 12,000

RENTAL INCOME120506430110 BUILDING RENTAL - MAINE PARK 6,674 6,502 5,667 4,094 5,667 5,667

TOTAL RENTAL INCOME 6,674 6,502 5,667 5,6674,094 5,667

SALES120506440105 VENDING 2,085 3,156 1,500 1,456 2,500 2,500

TOTAL SALES 2,085 3,156 1,500 1,456 2,500 2,500

GRANTS & DONATIONS120506470105 GRANTS/SPONSORSHIPS 0 8,180 25,000 13,338 12,897 5,750120506470115 PR PARKS FOUNDATION 0 0 0 600 2,103 0

TOTAL GRANTS & DONATIONS 0 8,180 25,000 13,938 15,000 5,750

MISCELLANEOUS120506480120 CASH OVER/SHORT -257 2 0 -81 0 0120506480135 AFFILIATE REIMBURSEMENT 0 0 0 0 0 0120506480140 AFFILIATE PARTICIPANT FEES 44,832 42,552 63,150 32,450 57,550 57,550120506480999 MISCELLANEOUS REVENUE 10,336 9,238 10,000 9,659 10,000 12,000


TOTAL REVENUE 89,276 86,228 122,817 84,131 109,717 102,967

EXPENSE

SALARIES & WAGES120506500101 FULL-TIME WAGES 665,793 747,001 779,173 610,819 790,000 927,429120506500110 SUPT OF RECREATION 0 0 0 0 0 0120506500130 CLERICAL FULL TIME 0 0 0 0 0 0120506500135 MAINTENANCE LABOR FULL TIME 0 0 0 0 0 0120506500140 RECREATION SUPERVISORS 0 0 0 0 0 0120506500150 PROMOTIONS FULL-TIME 0 0 0 0 0 0120506500270 ACCRUED COMP TIME 0 0 0 0 0 0120506500275 ACCRUED COMP TIME REVERSAL 0 0 0 0 0 0120506500999 OVERTIME 0 0 0 0 0 0120506505101 PART-TIME WAGES 0 0 0 0 0 0

56

1/30/20158:40 AM


PAGE: 14


2014

120506505110 CLERICAL PART-TIME 17,474 20,455 24,022 15,617 24,022 26,703120506505115 MARKETING ASSISTANT 21,348 1,578 11,375 11,300 11,300 0120506505145 RECREATION INTERNS 1,980 3,753 3,960 0 0 4,165120506505155 BUILDING ATTENDANT 0 0 0 0 0 52,000

TOTAL SALARIES & WAGES 706,594 772,786 818,530 637,736 825,322 1,010,297

BENEFITS120506510100 EMPLOYEE MEDICAL INSURANCE 79,777 84,958 104,954 72,189 90,000 169,519120506510105 EMPLOYEE DENTAL INSURANCE 5,258 5,408 7,494 4,870 6,000 9,672120506510110 EMPLOYEE VISION INSURANCE 1,517 1,573 2,173 1,649 2,000 3,274120506510115 EMPLOYEE LIFE INSURANCE 635 643 1,095 634 800 1,055

TOTAL BENEFITS 87,187 92,582 115,716 79,342 98,800 183,520

SUPPLIES120506520100 OFFICE SUPPLIES 8,515 5,563 6,958 4,054 6,958 6,943120506520105 PRINTED SUPPLIES 2,776 6,579 7,620 1,181 7,620 7,620120506520115 DATA PROCESSING SUPPLIES 4,805 3,311 5,525 1,925 1,193 5,525120506520155 PAINTING SUPPLIES 0 31 250 0 250 500120506520160 STRUCTURAL SUPPLIES 0 0 250 0 0 0120506520165 UNIFORMS 1,381 1,977 1,415 1,035 1,415 1,515120506520170 VENDING SUPPLIES 0 0 0 0 0 0120506520190 FIRST AID SUPPLIES 122 857 1,550 1,316 1,550 1,550120506520245 MATERIALS & SUPPLIES, NEC 135 3,057 1,750 -827 1,750 8,450120506520265 GRANT SUPPLIES 0 2,322 0 1,699 0 0

TOTAL SUPPLIES 17,734 23,695 25,318 10,382 20,736 32,103

CONTRACTUAL120506530100 ADVERTISING 24,851 28,124 32,500 30,841 38,300 30,250120506530105 DATA PROCESSING 14,310 14,957 23,548 14,971 20,000 25,375120506530110 CUSTOMER SERVICE COMMITTE 0 0 4,213 3,233 4,213 4,404120506530115 ASSOCIATION DUES 1,708 4,179 2,331 0 2,331 2,590120506530125 LABOR - HELP 0 0 0 0 0 0120506530135 REFUSE DISPOSAL 0 0 840 0 0 840120506530160 POSTAGE 18,414 23,344 24,090 21,038 24,000 23,625120506530180 PORTABLE TOILET RENTAL 0 0 0 0 0 0120506530205 PRINTING 52,809 56,033 63,750 42,872 62,000 58,464120506530207 MARKETING SERVICES 41,010 18,420 34,650 3,989 5,700 36,158120506530255 CONTRACTUAL SERVICE, NEC 1,295 3,857 5,902 6,380 5,900 10,902120506530280 M&R-FACILITIES 5,945 7,573 15,500 8,404 15,500 19,500120506530325 M&R-OFFICE EQUIPMENT 9,914 5,154 14,315 7,066 14,315 12,315120506530345 GRANTS/SPONSORSHIPS 375 21,666 26,500 20,158 26,900 27,500120506530400 PHOTOGRAPHY 350 1,853 6,000 975 4,750 6,000120506530490 AFFILIATE REQUESTED EXPENSE 0 0 0 0 0 0120506530999 OTHER CONTRACTUAL SERVICES 0 0 0 0 0 0


INTERFUND TRANSFERS120506560100 TRANSFERS (OUT) 957,500 610,000 0 0 0 0

TOTAL INTERFUND TRANSFERS 957,500 610,000 0 0 0 0

MISCELLANEOUS120506580110 EMPLOYEE DEVELOPMENT 8,529 10,450 12,817 7,448 12,817 12,817120506580115 PERSONNEL EXPENSE 0 60 0 0 0 0120506580120 EDUCATIONAL TRAINING 0 0 0 -13 0 0120506580125 TRAVEL EXPENSE 975 562 1,188 754 1,188 1,188120506580135 BANK CHARGES 50,330 57,811 61,000 54,264 61,000 61,000120506580999 OTHER MISC EXPENSE 2,240 3,805 4,307 4,181 4,307 4,722


TOTAL EXPENSE 2,002,071 1,756,912 1,293,015 954,022 1,248,079 1,563,570

TOTAL REVENUE 89,276 86,228 122,817 84,131 109,717 102,967TOTAL EXPENSE 2,002,071 1,756,912 1,293,015 954,022 1,248,079 1,563,570NET INCOME/LOSS -1,912,795 -1,670,685 -1,170,198 -869,891 -1,138,362 -1,460,603

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2014

120507 - RECREATION ADMINISTRATIONREVENUE


EXPENSE

SALARIES & WAGES120507500100 DIRECTOR 0 0 0 0 0 0120507500101 FULL-TIME WAGES 202,565 206,255 218,960 162,695 218,960 249,623120507500105 SUPT OF DEV & OPERATIONS 0 0 0 0 0 0120507500115 SUPT OF FINANCE 0 0 0 0 0 0120507500200 IT COORDINATOR 0 0 0 0 0 0


TOTAL EXPENSE 202,565 206,255 218,960 162,695 218,960 249,623

TOTAL REVENUE 0 0 0 0 0 0TOTAL EXPENSE 202,565 206,255 218,960 162,695 218,960 249,623NET INCOME/LOSS -202,565 -206,255 -218,960 -162,695 -218,960 -249,623

TOTAL REC ADMIN REVENUE 868,128 928,315 964,912 912,231 951,812 932,248TOTAL REC ADMIN EXPENSE 2,317,876 2,069,653 1,638,975 1,217,401 1,588,859 1,941,093NET REC ADMIN INCOME/LOSS -1,449,748 -1,141,338 -674,063 -305,170 -637,047 -1,008,845

58




REVENUEProgram Fees 2,420,571 3,070,591 2,949,783 3,304,985 355,202

Total Revenue 2,420,571 3,070,591 2,949,783 3,304,985 355,202

EXPENSEProgram Instructors 671,107 1,150,169 1,164,834 1,293,633 128,798 Program Supplies and Equipment 181,429 210,378 192,830 255,529 62,699 Program Contractual 540,746 520,842 604,656 579,751 (24,906)

Total Expense 1,393,281 1,881,388 1,962,321 2,128,912 166,591

NET CENTER INCOME/(LOSS) 1,027,290 1,189,203 987,462 1,176,073 188,611

RECREATION PROGRAMS CENTERYr-End

Estimate

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2014

122013 - ATHLETIC PROGRAMSREVENUES

PROGRAM FEES122013491100 MEN'S BASKETBALL 23,960 27,780 23,930 27,325 23,745 23,930122013491101 LITTLE DRIBBLERS BASKETBALL 0 0 0 0 0 0122013491102 MENS 6' & UNDER B-BALL LEAGUE 0 0 0 0 0 0122013491103 YOUTH BASKETBALL LEAGUE 133,194 140,831 122,420 126,175 129,148 130,420122013491104 MENS SOFTBALL LEAGUE (SUNDAY) 0 0 0 0 0 0122013491105 MENS SOFTBALL LEAGUE (EVENING) 26,060 19,440 23,930 16,925 16,925 17,580122013491106 SUMMER SOCCER CAMP 35,411 42,171 34,440 41,382 41,382 36,680122013491107 MENS 12" LEAGUE 3,400 0 4,170 0 0 0122013491108 TENNIS LESSONS 47,457 44,234 47,612 48,601 47,612 47,612122013491109 CO-REC 14" SOFTBALL 0 0 0 0 0 0122013491110 FOX SPORTS VOLLEYBALL 16,982 14,284 14,776 16,877 16,472 17,100122013491111 CO-REC VOLLEYBALL (INDOOR) 0 0 0 0 0 0122013491112 OUTDOOR SAND VOLLEYBALL 0 0 0 0 0 0122013491113 MENS 30 & OVER B-BALL LEAGUE 0 0 0 0 0 0122013491114 SPORTS CAMP 117,352 110,976 116,876 108,529 108,778 117,824122013491115 TUMBLING & GYMNASTICS GRD 1-8 155,497 140,761 147,782 117,590 117,279 125,272122013491116 INSTRUCTIONAL SOCCER 0 0 0 0 0 0122013491117 SPORTSKIDS, INC. 9,309 16,336 14,155 18,659 16,400 17,500122013491118 PRESCHOOL SOCCER AGES 3-5 0 0 0 0 0 0122013491119 OUTDOOR SKATING/SLED HILL 0 0 0 0 0 0122013491120 RECENTLY RETIRED 0 0 3,822 0 0 0122013491121 LACROSSE 0 40,843 48,870 39,176 38,000 59,376122013491122 KARATE 88,392 86,229 83,049 82,550 80,315 82,186122013491123 TAE KWON DO 30,627 24,577 31,609 20,064 21,298 22,097122013491124 OUTDOOR MINI SPORTS 0 672 0 0 0 0122013491125 MENS SOCCER LEAGUE 4,830 0 4,980 0 0 3,380122013491126 WOMENS SOCCER LEAGUE 2,543 1,474 2,520 1,791 3,000 3,000122013491127 MASTER SWIM TEAM 0 0 0 0 0 0122013491128 GENERAL ATHLETIC PROGRAMS 68,932 32,518 13,216 11,078 10,479 11,676122013491129 NORTH SHORE BASKETBALL CAMP 0 0 0 0 0 0122013491130 ADULT LEAGUES - FITNESS 0 0 0 0 0 0122013491131 YOUTH LEAGUES - FITNESS 0 0 0 0 0 0122013491132 SUMMER CAMPS 0 0 0 0 0 0122013491133 SUMMER SKILLS BASEBALL CAMP 4,813 3,676 3,852 7,282 7,282 7,581122013491134 FITNESS KICKBOXING 0 0 0 0 0 0122013491135 BASKETBALL CLINICS 5,375 8,085 13,760 15,277 14,500 19,660122013491136 ALL STAR SPORTS 51,936 55,309 50,607 60,770 58,000 58,966

TOTAL PROGRAM FEES 826,069 810,197 806,376 760,051 750,615 801,840

TOTAL REVENUE 826,069 810,197 806,376 760,051 750,615 801,840

EXPENSE

PROGRAM INSTRUCTORS122013590100 MEN'S BASKETBALL 2,481 3,077 2,808 1,137 2,808 2,808122013590101 LITTLE DRIBBLERS BASKETBALL 0 0 0 0 0 0122013590102 MEN'S 6' & UNDER B-BALL LEAGUE 0 0 0 0 0 0122013590103 YOUTH BASKETBALL LEAGUE 21,497 26,206 23,490 20,304 23,490 32,490122013590104 MENS SOFTBALL LEAGUE (SUNDAY) 0 0 0 0 0 0122013590105 MENS SOFTBALL LEAGUE (EVENING) 2,036 1,741 2,171 1,888 1,600 3,459122013590106 SUMMER SOCCER CAMP 0 0 0 0 0 0122013590107 MENS 12" LEAGUE 699 0 837 0 0 0122013590108 TENNIS LESSONS 17,209 18,285 20,880 26,948 20,880 21,825122013590109 CO-REC 14" SOFTBALL -52 0 0 0 0 0122013590110 FOX SPORTS VOLLEYBALL 0 0 0 0 0 0122013590111 CO-REC VOLLEYBALL LGE (INDOOR) 0 0 0 0 0 0122013590112 OUTDOOR SAND VOLLEYBALL LEAGUE 0 0 0 0 0 0122013590113 MENS 30 & OVER B-BALL LEAGUE 0 0 0 0 0 0122013590114 SPORTS CAMP 44,264 43,523 47,937 43,899 43,635 51,854122013590115 TUMBLING & GYMNASTICS GRD 1-8 0 0 0 0 0 0122013590116 INSTRUCTIONAL SOCCER 0 0 0 0 0 0122013590117 SPORTSKIDS, INC. 0 0 0 0 0 0122013590118 PRESCHOOL SOCCER AGE 3-5 0 0 0 0 0 0122013590119 OUTDOOR SKATING/SLED HILL 886 3,470 3,747 5,527 6,900 5,693122013590120 RECENTLY RETIRED 0 0 2,784 0 0 0

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2014

122013590121 LACROSSE 0 0 0 0 0 0122013590122 KARATE 0 0 0 0 0 0122013590123 TAE KWON DO 16,754 18,976 20,562 13,137 15,672 17,096122013590124 OUTDOOR MINI SPORTS 0 157 0 0 0 0122013590125 MENS SOCCER LEAGUE 405 0 378 0 0 378122013590126 WOMENS SOCCER LEAGUE 270 192 384 259 384 384122013590127 MASTER SWIM TEAM 0 0 0 0 0 0122013590128 GENERAL ATHLETIC PROGRAMS 565 0 1,430 61 61 448122013590129 NORTH SHORE BASKETBALL CAMP 0 0 0 0 0 0122013590130 ADULT LEAGUES - FITNESS 0 0 0 0 0 0122013590131 YOUTH LEAGUES - FITNESS 0 0 0 0 0 0122013590132 SUMMER CAMPS 0 0 0 0 0 0122013590133 SUMMER SKILLS BASEBALL CAMP 0 0 0 0 0 0122013590134 FITNESS KICKBOXING 0 0 0 0 0 0122013590135 BASKETBALL CLINICS 0 0 0 0 0 0122013590136 ALL STAR SPORTS 0 0 0 0 0 0

TOTAL PROGRAM INSTRUCTORS 107,014 115,626 127,408 113,160 115,430 136,435

PROGRAM SUPPLIES AND EQUIPMENT122013591100 MEN'S BASKETBALL 0 0 160 0 160 160122013591101 LITTLE DRIBBLERS BASKETBALL 0 0 0 0 0 0122013591102 MENS 6' & UNDER B-BALL LEAGUE 0 0 0 0 0 0122013591103 YOUTH BASKETBALL LEAGUE 17,852 24,350 12,700 12,850 16,850 15,260122013591104 MENS SOFTBALL LEAGUE (SUNDAY) 0 0 0 0 0 0122013591105 MENS SOFTBALL LEAGUE (EVENING) 2,396 2,484 2,670 16 2,670 2,670122013591106 SUMMER SOCCER CAMP 0 0 0 0 0 0122013591107 MENS 12" LEAGUE 0 0 330 0 0 0122013591108 TENNIS LESSONS 2,482 2,880 5,274 4,664 5,274 5,274122013591109 CO-REC 14" SOFTBALL 0 0 0 0 0 0122013591110 FOX SPORTS VOLLEYBALL 0 49 0 0 0 0122013591111 CO-REC VOLLEYBALL (INDOOR) 0 0 0 0 0 0122013591112 OUTDOOR SAND VOLLEYBALL 0 0 0 0 0 0122013591113 MENS 30 & OVER B-BALL LEAGUE 0 0 0 0 0 0122013591114 SPORTS CAMP 2,608 4,090 2,755 5,671 4,731 2,875122013591115 TUMBLING & GYMNASTICS GRD 1-8 0 227 0 0 0 1,500122013591116 INSTRUCTIONAL SOCCER 0 0 0 0 0 0122013591117 SPORTSKIDS, INC. 0 0 0 0 0 0122013591118 PRESCHOOL SOCCER AGES 3-5 0 0 0 0 0 0122013591119 OUTDOOR SKATING/SLED HILL 0 408 1,040 0 0 1,290122013591120 RECENTLY RETIRED 0 0 0 0 0 0122013591121 LACROSSE 0 1,253 1,253 10,823 10,823 15,088122013591122 KARATE 0 0 0 0 0 0122013591123 TAE KWON DO 0 0 500 0 500 500122013591124 OUTDOOR MINI SPORTS 0 0 0 0 0 0122013591125 MENS SOCCER LEAGUE 548 90 456 0 0 328122013591126 WOMENS SOCCER LEAGUE 438 254 360 402 402 440122013591127 MASTER SWIM TEAM 0 0 0 0 0 0122013591128 GENERAL ATHLETIC PROGRAMS 0 269 772 0 0 300122013591129 NORTH SHORE BASKETBALL CAMP 0 0 0 0 0 0122013591130 ADULT LEAGUES - FITNESS 0 0 0 0 0 0122013591131 YOUTH LEAGUES - FITNESS 0 0 0 0 0 0122013591132 SUMMER CAMPS 0 0 0 0 0 0122013591133 SUMMER SKILLS BASEBALL CAMP 0 0 0 0 0 0122013591134 FITNESS KICKBOXING 0 0 0 0 0 0122013591135 BASKETBALL CLINICS 0 0 0 0 0 0122013591136 ALL STAR SPORTS 0 0 0 4,144 0 0

TOTAL PROGRAM SUPPLIES 26,324 36,353 28,270 38,570 41,410 45,685

PROGRAM CONTRACTUAL122013592100 MEN'S BASKETBALL 13,464 15,680 13,580 10,710 13,580 13,580122013592101 LITTLE DRIBBLERS BASKETBALL 0 0 0 0 0 0122013592102 MENS 6' & UNDER B-BALL LEAGUE 0 0 0 0 0 0122013592103 YOUTH BASKETBALL LEAGUE 50,533 26,355 46,320 36,072 46,320 43,320122013592104 MENS SOFTBALL LEAGUE (SUNDAY) 0 0 0 0 0 0122013592105 MENS SOFTBALL LEAGUE (EVENING) 7,480 5,740 7,105 4,970 6,055 5,390122013592106 SUMMER SOCCER CAMP 24,220 28,767 24,108 27,712 24,850 25,676122013592107 MENS 12" LEAGUE 1,156 0 1,225 0 0 0122013592108 TENNIS LESSONS 5,346 0 3,455 4,237 3,455 3,455122013592109 CO-REC 14" SOFTBALL 0 0 0 0 0 0

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2014

122013592110 FOX SPORTS VOLLEYBALL 8,425 9,935 10,343 9,686 11,531 11,970122013592111 CO-REC VOLLEYBALL (INDOOR) 0 0 0 0 0 0122013592112 OUTDOOR SAND VOLLEYBALL 0 0 0 0 0 0122013592113 MENS 30 & OVER B-BALL LEAGUE 0 0 0 0 0 0122013592114 SPORTS CAMP 14,302 13,428 17,360 16,150 13,500 17,360122013592115 TUMBLING & GYMNASTICS GRD 1-8 112,011 100,916 110,837 64,693 87,960 93,954122013592117 SPORTSKIDS, INC. 6,186 11,830 9,908 3,883 11,480 12,250122013592118 PRESCHOOL SOCCER AGES 3-5 0 0 0 0 0 0122013592120 RECENTLY RETIRED 0 0 0 0 0 0122013592121 LACROSSE 0 33,019 34,209 6,350 13,070 25,544122013592122 KARATE 57,303 57,088 58,134 36,842 56,221 57,530122013592124 OUTDOOR MINI SPORTS 0 0 0 0 0 0122013592125 MENS SOCCER LEAGUE 2,508 0 2,616 0 0 1,362122013592126 WOMENS SOCCER LEAGUE 1,152 624 1,248 0 0 1,248122013592127 MASTER SWIM TEAM 0 0 0 0 0 0122013592128 GENERAL ATHLETIC PROGRAMS 45,488 16,357 6,528 12,905 7,000 7,054122013592129 NORTH SHORE BASKETBALL CAMP 0 0 0 0 0 0122013592132 SUMMER CAMPS 0 0 0 0 0 0122013592133 SUMMER SKILLS BASEBALL CAMP 3,343 2,567 2,697 5,462 5,462 5,686122013592134 FITNESS KICKBOXING 0 0 0 0 0 0122013592135 BASKETBALL CLINICS 3,763 4,312 9,632 2,643 10,000 13,762122013592136 ALL STAR SPORTS 29,796 32,203 30,365 22,190 34,800 35,380

TOTAL PROGRAM CONTRACTUAL 386,474 358,819 389,670 264,505 345,284 374,521

TOTAL EXPENSE 519,811 510,798 545,348 416,235 502,124 556,640

TOTAL ATHLETIC PROG REVENUE 826,069 810,197 806,376 760,051 750,615 801,840TOTAL ATHLETIC PROG EXPENSE 519,811 510,798 545,348 416,235 502,124 556,640TOTAL ATHLETIC NET INCOME/LOSS 306,258 299,399 261,028 343,816 248,491 245,200

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2014

122014 - CULTURAL ART PROGRAMREVENUE

PROGRAM FEES122014491203 ADULT ART 7,395 6,947 7,644 8,453 7,800 7,722122014491204 MUSICAL 93,472 102,349 90,030 140,430 118,447 104,300122014491205 THEATER CLASSES 0 0 0 0 0 0


TOTAL REVENUE 100,867 109,296 97,674 148,883 126,247 112,022

EXPENSE

PROGRAM INSTRUCTORS122014590203 ADULT ART 6,250 6,489 5,153 5,711 5,200 5,204122014590204 MUSICAL 63,782 74,354 54,615 84,539 75,000 66,728


PROGRAM SUPPLIES AND EQUIPMENT122014591203 ADULT ART 95 83 120 115 120 120122014591204 MUSICAL 2,366 2,569 1,915 3,469 3,500 1,971122014591205 THEATER CLASSES 0 0 0 0 0 0


PROGRAM CONTRACTUAL122014592204 MUSICAL 0 0 130 0 130 130

TOTAL PROGRAM CONTRACTUAL 0 0 130 0 130 130

TOTAL EXPENSE 72,493 83,496 61,933 93,834 83,950 74,153

TOTAL CULTURAL ART REVENUE 100,867 109,296 97,674 148,883 126,247 112,022TOTAL CULTURAL ART EXPENSE 72,493 83,496 61,933 93,834 83,950 74,153TOTAL CULT ART NET INCOME/LOSS 28,374 25,800 35,741 55,049 42,297 37,869

122015 - DANCE PROGRAMSREVENUE

PROGRAM REVENUE122015491300 GENERAL DANCE 0 0 6,570 9,336 6,545 26,900122015491301 ADULT TAP 0 451 780 594 780 920122015491302 TOTS DANCE 14,477 14,730 14,903 13,264 15,100 15,058122015491304 POMS DANCE 0 12,497 17,504 32,534 28,000 25,233122015491305 BALLET 68,541 67,169 63,834 76,526 67,000 70,462122015491306 PRIVATE BALLET 0 0 540 0 0 540122015491308 EGYPTIAN FOLK DANCE 0 0 1,138 217 449 395122015491309 JAZZ DANCE 54,416 44,321 23,344 27,871 26,000 26,706122015491310 DANCERCISE 3,800 4,376 4,002 3,395 3,050 4,002122015491311 DANCE SHOWS 18,191 16,861 17,900 16,891 16,891 17,000


TOTAL REVENUE 159,424 160,405 150,515 180,628 163,815 187,216

EXPENSE

PROGRAM INSTRUCTORS122015590300 GENERAL DANCE 0 0 1,109 190 1,135 3,800122015590301 ADULT TAP 0 0 433 241 433 446122015590302 TOTS DANCE 4,849 5,211 5,526 3,829 5,200 5,693122015590304 POMS DANCE 0 2,015 5,220 5,487 6,000 6,576122015590305 BALLET 21,750 23,080 24,268 22,228 24,500 25,321122015590306 PRIVATE BALLET 0 0 384 0 0 384122015590308 EGYPTIAN FOLK DANCE 0 0 620 150 150 267122015590309 JAZZ DANCE 13,385 12,019 7,997 5,158 7,000 8,450122015590310 DANCERCISE 2,222 2,305 2,607 2,133 2,000 2,607122015590311 DANCE SHOWS 1,067 1,146 2,118 1,541 1,541 1,801


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2014

PROGRAM SUPPLIES AND EQUIPMENT122015591300 GENERAL DANCE 0 0 880 126 880 3,510122015591301 ADULT TAP 0 0 40 0 0 40122015591302 TOTS DANCE 0 0 300 150 250 300122015591304 POMS DANCE 0 0 3,460 3,804 3,804 5,680122015591305 BALLET 8,597 7,461 8,100 8,501 8,501 10,452122015591306 PRIVATE BALLET 0 0 0 0 0 0122015591308 EGYPTIAN FOLK DANCE 0 0 20 0 0 20122015591309 JAZZ DANCE 7,971 8,371 4,250 5,252 5,252 5,418122015591310 DANCERCISE 0 0 40 40 40 40122015591311 DANCE SHOWS 4,460 1,679 4,410 1,829 1,829 3,590


PROGRAM CONTRACTUAL122015592300 GENERAL DANCE 0 0 1,848 0 1,800 7,279122015592309 JAZZ DANCE 0 0 0 280 0 0122015592311 DANCE SHOWS 5,000 8,065 5,400 8,467 5,400 5,500


TOTAL EXPENSE 69,301 71,353 79,030 69,405 75,716 97,174

TOTAL DANCE PROGRAM REVENUE 159,424 160,405 150,515 180,628 163,815 187,216TOTAL DANCE PROGRAM EXPENSE 69,301 71,353 79,030 69,405 75,716 97,174TOTAL DANCE PROG NET INCOME/LOSS 90,123 89,052 71,485 111,223 88,099 90,042

122016 - PRESCHOOLREVENUE

PROGRAM FEES122016491400 PRESCHOOL - 5 DAYS 46,019 48,721 41,011 36,318 35,402 46,500122016491401 PRESCHOOL - 3 DAYS 239,651 249,854 229,665 245,003 231,000 249,009122016491402 PRESCHOOL - 2 DAYS 155,327 168,326 159,302 163,862 162,000 167,368122016491403 PRESCHOOL ENRICHMENT PROGRAMS 49,494 74,166 97,270 92,059 95,000 98,703


TOTAL REVENUE 490,491 541,067 527,248 537,241 523,402 561,580

EXPENSE

PROGRAM INSTRUCTORS122016590400 PRESCHOOL - 5 DAYS 15,753 16,268 17,322 12,184 15,500 18,414122016590401 PRESCHOOL - 3 DAYS 83,617 86,372 105,577 66,042 105,577 107,629122016590402 PRESCHOOL - 2 DAYS 63,914 65,641 79,066 51,877 76,066 81,436122016590403 PRESCHOOL ENRICHMENT PROGRAMS 17,576 22,148 47,499 21,497 45,000 48,925


PROGRAM SUPPLIES AND EQUIPMENT122016591400 PRESCHOOL - 5 DAYS 2,437 3,513 5,310 1,376 5,000 4,825122016591401 PRESCHOOL - 3 DAYS 25,650 52,699 33,600 7,678 33,600 33,600122016591402 PRESCHOOL - 2 DAYS 4,440 14,753 24,330 12,598 24,330 24,330122016591403 PRESCHOOL ENRICHMENT PROGRAMS 1,366 2,992 6,365 1,240 6,365 6,365


PROGRAM CONTRACTUAL122016592403 PRESCHOOL ENRICHMENT 0 6,610 0 5,891 6,610 0122016592434 PRESCHOOL ENRICHMENT 0 0 0 0 0 0

TOTAL PROGRAM CONTRACTUAL 0 6,610 0 5,891 6,610 0

TOTAL EXPENSE 214,753 270,995 319,069 180,384 318,048 325,524

TOTAL PRESCHOOL REVENUE 490,491 541,067 527,248 537,241 523,402 561,580TOTAL PRESCHOOL EXPENSE 214,753 270,995 319,069 180,384 318,048 325,524TOTAL PRESCHOOL NET INCOME/LOSS 275,738 270,072 208,179 356,857 205,354 236,056

122017 - EARLY CHILDHOODREVENUES

PROGRAM FEES122017491425 MESSES & MASTERPIECES 5,692 0 6,368 0 0 6,368122017491426 MINI GYM 10,046 6,612 14,529 10,283 11,000 14,529

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2014

122017491427 ART & SCIENCE 0 7,532 9,343 9,308 9,343 9,343122017491428 MINI GYM - MINI SESSION 0 0 0 0 0 0122017491429 3-5 YEAR OLD CAMP 51,363 49,244 49,051 40,399 40,399 52,329122017491430 MINI-LOCOMOTION 0 0 0 0 0 0122017491431 TOTS EXPLORATION 59,329 50,662 53,951 51,789 48,000 55,223122017491432 LIL' SPROUTS CAMP 0 0 0 0 0 0122017491433 KIDS IN THE KITCHEN 0 3,036 5,218 7,312 6,000 5,218122017491434 CONTRACTUAL CLASSES 29,172 51,635 43,133 44,417 43,000 45,941122017491435 MOM/DAD & TOT 21 0 0 0 0 0122017491436 4-6 YEAR OLD CAMP 0 42,443 48,225 39,592 39,591 56,649122017491437 LITTLE PICASSO 0 0 4,824 0 0 4,824122017491438 KINDER KIDS 50,318 -886 0 28,166 0 0122017491439 LANGUAGE 0 992 4,820 4,109 4,820 4,820122017491440 2 YEAR OLD CAMP 10,989 11,168 12,929 13,272 13,272 13,864122017491441 GENERAL EARLY CHILDHOOD CLASS 11,761 10,704 9,879 13,525 13,000 11,826


TOTAL REVENUE 228,690 233,143 262,270 262,173 228,425 280,934

EXPENSE

PROGRAM INSTRUCTORS122017590425 MESSES & MASTERPIECES 1,263 0 3,134 21 0 3,134122017590426 MINI GYM 1,121 1,354 3,456 1,290 2,200 3,560122017590427 ART & SCIENCE 0 1,939 4,504 1,367 2,000 4,638122017590428 MINI GYM - MINI SESSIONS 0 0 0 0 0 0122017590429 3-5 YEAR OLD CAMP 17,086 17,474 23,660 18,936 18,936 27,049122017590430 MINI-LOCOMOTION 0 0 0 0 0 0122017590431 TOTS EXPLORATION 17,533 15,798 24,667 13,137 24,667 25,549122017590432 LIL' SPROUTS CAMP 0 0 0 0 0 0122017590433 KIDS IN THE KITCHEN 0 811 2,217 1,081 2,500 2,284122017590434 CONTRACTUAL CLASSES 0 0 0 0 0 0122017590435 MOM/DAD & TOT 0 0 0 0 0 0122017590436 4-6 YEAR OLD CAMP 0 16,688 25,260 16,228 16,229 26,017122017590437 LITTLE PICASSO 45 0 2,230 0 0 2,230122017590438 KINDER KIDS 15,830 0 0 840 0 0122017590439 LANGUAGE 0 526 2,304 926 2,304 2,373122017590440 2 YEAR OLD CAMP 4,784 3,655 6,605 4,551 4,512 6,804122017590441 GENERAL EARLY CHILDHOOD CLASS 5,071 3,803 3,844 3,617 4,200 4,813


PROGRAM SUPPLIES AND EQUIPMENT122017591425 MESSES & MASTERPIECES 22 0 572 0 0 572122017591426 MINI GYM 1,000 88 2,435 0 1,500 2,435122017591427 ART & SCIENCE 0 225 810 17 700 810122017591428 MINI GYM - MINI SESSIONS 0 0 0 0 0 0122017591429 3-5 YEAR OLD CAMP 2,543 1,511 2,338 979 2,338 2,338122017591430 MINI-LOCOMOTION 0 0 0 0 0 0122017591431 TOTS EXPLORATION 3,325 2,332 3,700 163 2,500 3,700122017591432 LIL' SPROUTS CAMP 0 0 0 0 0 0122017591433 KIDS IN THE KITCHEN 0 675 840 599 1,000 840122017591434 CONTRACTUAL CLASSES 0 0 0 0 0 0122017591435 MOM/DAD & TOT 0 0 0 0 0 0122017591436 4-6 YEAR OLD CAMP 0 543 3,183 1,268 1,246 3,203122017591437 LITTLE PICASSO 0 0 402 32 0 402122017591438 KINDER KIDS 3,455 834 0 139 0 0122017591439 LANGUAGE 0 0 350 83 350 350122017591440 2 YEAR OLD CAMP 756 470 1,068 251 251 1,086122017591441 GENERAL EARLY CHILDHOOD CLASS 1,055 265 1,880 340 2,000 1,880


PROGRAM CONTRACTUAL122017592426 MINI GYM 0 0 0 0 0 0122017592428 MINI GYM - MINI SESSIONS 0 0 0 0 0 0122017592429 3-5 YEAR OLD CAMP 200 200 600 250 250 600122017592431 TOTS EXPLORATION 0 0 0 0 0 0122017592432 LIL' SPROUTS CAMP 0 0 0 0 0 0122017592434 CONTRACTUAL CLASSES 19,323 36,660 30,194 20,820 30,194 32,159122017592435 MOM/DAD & TOT 0 0 0 0 0 0

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2014

122017592437 LITTLE PICASSO 0 0 0 0 0 0122017592438 KINDER KIDS 750 0 0 0 0 0122017592440 2 YEAR OLD CAMP 0 0 0 250 250 0122017592441 GENERAL EARLY CHILDHOOD CLASS 2,418 0 0 0 0 0


TOTAL EXPENSE 97,580 105,852 150,253 87,185 120,127 158,826

TOTAL EARLY CHILDHOOD REVENUE 228,690 233,143 262,270 262,173 228,425 280,934TOTAL EARLY CHILDHOOD EXPENSE 97,580 105,852 150,253 87,185 120,127 158,826TOTAL EARLY CHILD NET INCOME/LOSS 131,110 127,291 112,017 174,988 108,298 122,108

122018 - TEEN PROGRAMSREVENUE

PROGRAM FEES122018491500 COUNSELOR IN TRAINING 4,869 3,345 4,888 5,989 5,989 6,204122018491501 SAND VOLLEYBALL LEAGUE 0 0 0 0 0 0122018491502 TEEN CLASSES 7,852 9,803 16,200 11,482 12,000 10,551122018491503 TEEN SPECIAL EVENTS 482 1,035 489 556 700 717122018491504 TEEN NIGHTS 4,040 2,537 8,840 2,029 3,500 5,830122018491505 TEEN TRIPS 325 315 2,160 527 300 1,510122018491506 TEEN CAMP 30,444 17,830 26,339 36,495 35,955 32,364


TOTAL REVENUE 48,012 34,865 58,916 57,077 58,444 57,176

EXPENSE

PROGRAM INSTRUCTORS122018590500 COUNSELOR IN TRAINING 2,496 2,356 2,228 2,361 2,361 2,481122018590501 SAND VOLLEYBALL LEAGUE 0 0 0 0 0 0122018590502 TEEN CLASSES 1,471 1,060 4,924 824 800 1,366122018590503 TEEN SPECIAL EVENTS 93 3 171 0 171 130122018590504 TEEN NIGHTS 2,194 2,264 2,946 3,079 2,800 2,018122018590505 TEEN TRIPS 0 0 504 0 0 195122018590506 TEEN CAMP 11,616 9,040 10,563 11,242 9,189 13,653


PROGRAM SUPPLIES AND EQUIPMENT122018591500 COUNSELOR IN TRAINING 356 329 408 417 335 892122018590506 TEEN CAMP 0 0 0 0 0 0122018591500 COUNSELOR IN TRAINING 666 1,173 1,840 586 586 1,540122018591501 SAND VOLLEYBALL LEAGUE 0 0 100 98 175 225122018591502 TEEN CLASSES 626 511 500 530 550 300122018591503 TEEN SPECIAL EVENTS 0 0 120 0 0 60122018591504 TEEN NIGHTS 1,342 1,046 1,854 2,319 858 1,902


PROGRAM CONTRACTUAL122018592500 COUNSELOR IN TRAINING 0 0 0 0 0 0122018592501 SAND VOLLEYBALL LEAGUE 0 0 0 0 0 0122018592502 TEEN CLASSES 408 3,570 3,570 5,242 5,500 3,606122018592503 TEEN SPECIAL EVENTS 0 0 0 0 0 0122018592504 TEEN NIGHTS 4,145 3,670 4,925 2,855 4,925 3,490122018592505 TEEN TRIPS 0 144 576 0 150 810122018592506 TEEN CAMPS 4,020 3,949 4,975 4,502 4,975 5,807


TOTAL EXPENSE 29,432 29,115 40,204 34,056 33,375 38,475

TOTAL TEEN PROGRAM REVENUE 48,012 34,865 58,916 57,077 58,444 57,176TOTAL TEEN PROGRAM EXPENSE 29,432 29,115 40,204 34,056 33,375 38,475TOTAL TEEN PROG NET INCOME/LOSS 18,580 5,750 18,712 23,021 25,069 18,701

122019 - OTHER FEE PROGRAMSREVENUE

PROGRAM FEES122019491600 COOKING CLASSES 0 0 0 140 0 0122019491601 SUM FUN 1-2 DAY CAMP 27,911 40,446 32,230 33,769 33,769 33,600

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2014

122019491602 KREATIVE KAMP 47,493 45,623 50,898 68,905 68,905 61,602122019491603 JR ALL STARS CAMP 38,265 6,688 0 5,222 0 0122019491604 5-7 YEAR OLD CAMP 0 40,493 44,594 0 40,000 48,191122019491605 PARK KIDS CAMP 18,813 22,488 19,212 15,327 15,327 19,322122019491606 YOUTH EVENTS 9,413 12,757 9,485 11,965 9,500 15,195122019491607 ADULT COMPUTER CLASSES 0 0 0 0 0 0122019491608 BIRTHDAY PARTIES 38,096 36,812 41,900 32,666 41,800 43,485122019491609 AWESOME AUGUST CAMP 17,894 40,693 16,405 24,848 25,169 23,017122019491610 CHEERLEADING 0 0 0 0 0 0122019491611 DOG OBEDIENCE 0 0 0 0 0 0122019491612 PUPPY KINDERGARTEN 0 0 0 0 0 0122019491613 SPECIAL EVENTS 28,741 27,801 29,107 25,065 30,000 27,896122019491614 KIDS IN THE KITCHEN 10,428 8,147 0 4,694 0 0122019491615 COLOR-IMAGE CLASSES 0 0 220 0 0 220122019491616 FAMILY TRIPS 135 117 280 120 120 280122019491617 SUMMER B4 AND AFTER CARE 35,907 40,075 38,648 48,472 48,523 45,424122019491618 SEASONAL B4 AND AFTER CARE 0 0 0 0 0 0122019491619 SCHOOLS OUT PROGRAMS 4,707 1,858 16,000 7,372 3,500 18,720122019491620 FOURTH OF JULY 18,168 3,593 24,400 10,849 10,797 22,900122019491621 YOUTH PROGRAMS 42,422 40,068 35,213 48,984 49,000 43,108122019491622 AFTER SCHOOL PROGRAMS 0 95,974 595,091 428,460 750,000 801,258122019491623 GENERAL RECREATION PROGRAMS 1,333 4,672 0 3,511 0 0122019491624 NEW RECREATION PROGRAMS 0 0 0 0 0 0122019491625 BRICKTON PROGRAMS 15,695 18,983 17,000 14,069 17,000 17,000122019491626 CAMP CARNIVAL 7,450 13,891 59,100 59,505 59,505 64,000122019491627 CAMP LUNCH PROGRAM 16,173 12,778 17,000 16,727 16,727 19,000122019491630 PAWS PARK 0 0 0 0 0 0122019491635 PROGRAMS AT SENIOR CENTER 0 0 0 0 0 0122019491707 SEASONAL CAMPS 13,924 17,641 0 12,638 0 0

TOTAL PROGRAM FEES 392,968 531,599 1,046,783 873,308 1,219,643 1,304,218

TOTAL REVENUE 392,968 531,599 1,046,783 873,308 1,219,643 1,304,218

EXPENSE

PROGRAM INSTRUCTORS122019590600 COOKING CLASS 0 0 0 0 0 0122019590601 SUM FUN 1-2 DAY CAMP 10,574 13,221 15,255 12,383 12,069 15,686122019590602 KREATIVE KAMP 18,429 17,346 22,585 21,826 21,826 29,632122019590603 JR ALL STARS CAMP 13,215 0 0 90 0 0122019590604 5-7 YEAR OLD CAMP 0 13,869 15,828 14,213 13,771 15,905122019590605 PARK KIDS CAMP 6,295 7,215 9,333 8,368 8,368 8,620122019590606 YOUTH EVENTS 262 751 2,195 750 2,200 3,421122019590607 ADULT COMPUTER CLASSES 0 0 0 0 0 0122019590608 BIRTHDAY PARTIES 18,232 22,129 19,153 14,250 19,153 21,002122019590609 AWESOME AUGUST CAMP 4,945 9,076 6,445 6,610 7,000 8,446122019590610 CHEERLEADING 0 0 0 0 0 0122019590611 DOG OBEDIENCE 0 0 0 0 0 0122019590612 PUPPY KINDERGARTEN 0 0 0 0 0 0122019590613 SPECIAL EVENTS 11,522 11,367 10,629 9,241 10,620 10,793122019590614 KIDS IN THE KITCHEN 1,981 180 0 0 0 0122019590615 COLOR/IMAGE CLASSES 0 0 97 0 0 97122019590616 FAMILY TRIPS 0 0 84 0 0 84122019590617 SUMMER B4 AND AFTER CARE 13,018 13,922 16,106 19,544 17,605 16,258122019590618 SEASONAL B4 AND AFTER CARE 271 0 0 52 0 0122019590619 SCHOOLS OUT PROGRAMS 0 0 6,212 417 2,000 6,396122019590620 FOURTH OF JULY 497 389 686 735 735 593122019590621 YOUTH PROGRAMS 1,581 3,527 1,345 3,426 4,000 1,345122019590622 AFTER SCHOOL PROGRAM 0 38,658 424,990 129,985 450,000 504,560122019590623 GENERAL RECREATION PROGRAMS 1,954 1,544 0 0 0 0122019590624 NEW RECREATION PROGRAMS 0 0 0 0 0 0122019590625 BRICKTON PROGRAMS 0 0 0 0 0 0122019590626 CAMP CARNIVAL 1,608 2,524 3,272 454 2,000 2,051122019590627 CAMP LUNCH PROGRAM 407 1,207 480 218 220 336122019590630 PAWS PARK 0 0 0 0 0 0122019590635 PROGRAMS AT SENIOR CENTER 0 0 0 0 0 0122019590707 SEASONAL CAMPS 4,281 4,738 0 818 0 0


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2014

PROGRAM SUPPLIES AND EQUIPMENT122019591600 COOKING CLASSES 0 20 0 0 0 0122019591601 SUM FUN 1-2 DAY CAMP 2,468 1,535 1,310 1,777 1,427 1,310122019591602 KREATIVE KAMP 1,706 1,595 1,949 2,803 1,798 2,033122019591603 JR ALL STARS CAMP 1,681 1,445 0 954 0 0122019591604 5-7 YEAR OLD CAMP 23 1,178 3,554 1,484 1,009 4,028122019591605 PARK KIDS CAMP 1,320 683 962 523 523 962122019591606 YOUTH EVENTS 2,336 4,099 1,000 3,604 2,200 1,565122019591607 ADULT COMPUTER CLASSES 0 0 0 24 0 0122019591608 BIRTHDAY PARTIES 7,025 6,264 3,200 4,526 5,000 4,350122019591609 AWESOME AUGUST CAMP 85 0 1,080 299 115 1,200122019591610 CHEERLEADING 0 0 0 0 0 0122019591611 DOG OBEDIENCE 0 0 0 0 0 0122019591612 PUPPY KINDERGARTEN 0 0 0 0 0 0122019591613 SPECIAL EVENTS 11,931 13,610 5,410 12,947 13,000 8,295122019591614 KIDS IN THE KITCHEN 1,217 742 0 720 0 0122019591616 FAMILY TRIPS 374 0 50 0 50 50122019591617 SUMMER B4 AND AFTER CARE 479 717 980 441 980 980122019591618 SEASONAL B4 AND AFTER CARE 0 0 0 0 0 0122019591619 SCHOOLS OUT PROGRAMS 16 30 1,050 0 250 650122019591620 FOURTH OF JULY 1,082 1,218 3,100 2,645 2,645 1,700122019591621 YOUTH PROGRAMS 1,756 1,594 800 1,462 2,000 800122019591622 AFTER SCHOOL PROGRAM 14 4,475 24,075 15,631 30,000 59,000122019591623 GENERAL RECREATION PROGRAMS 93 796 0 185 0 0122019591624 NEW RECREATION PROGRAMS 0 0 0 0 0 0122019591625 BRICKTON PROGRAMS 0 0 0 0 0 0122019591626 CAMP CARNIVAL 621 826 500 111 111 125122019591630 PAWS PARK 0 0 0 0 0 0122019591635 PROGRAMS AT SENIOR CENTER 0 0 0 0 0 0122019591707 SEASONAL CAMPS 571 125 0 0 0 0


PROGRAM CONTRACTUAL122019592600 COOKING CLASSES 0 0 0 0 0 0122019592601 SUM FUN 1-2 DAY CAMP 1,910 3,031 2,528 1,904 1,429 2,576122019592602 KREATIVE KAMP 3,161 2,221 3,170 4,120 3,000 3,170122019592603 JR ALL STARS CAMP 200 0 0 0 0 0122019592604 5-7 YEAR OLD CAMP 0 417 3,000 0 0 3,000122019592605 PARK KIDS CAMP 750 421 1,200 0 0 1,200122019592606 YOUTH EVENTS 2,825 5,725 4,400 6,199 5,000 8,040122019592607 ADULT COMPUTER CLASSES 0 0 0 0 0 0122019592608 BIRTHDAY PARTIES 2,557 2,400 2,275 2,350 2,275 2,275122019592609 AWESOME AUGUST CAMP 770 3,297 2,110 2,601 1,500 2,510122019592613 SPECIAL EVENTS 22,660 20,393 18,181 10,671 18,181 19,901122019592615 COLOR/IMAGE CLASSES 0 0 0 0 0 0122019592616 FAMILY TRIPS 0 0 84 0 0 84122019592619 SCHOOLS OUT PROGRAM 0 0 975 0 400 975122019592620 FOURTH OF JULY 25,362 20,639 31,300 24,750 24,750 27,000122019592621 YOUTH PROGRAMS 19,299 22,108 15,991 17,942 18,000 21,603122019592622 AFTER SCHOOL PROGRAM 0 1,407 7,500 400 800 1,375122019592623 GENERAL RECREATION PROGRAMS 0 0 0 0 0 0122019592624 NEW RECREATION PROGRAMS 0 0 0 0 0 0122019592625 BRICKTON PROGRAMS 12,423 15,046 13,600 11,106 13,600 13,600122019592626 CAMP CARNIVAL 4,855 10,695 41,155 10,168 12,839 22,390122019592627 CAMP LUNCH PROGRAM 14,705 11,261 15,300 14,729 13,600 16,150122019592630 PAWS PARK 0 0 0 0 0 0122019592635 PROGRAMS AT SENIOR CENTER 0 0 0 0 0 0122019592707 SEASONAL CAMPS 680 0 0 0 0 0


TOTAL EXPENSE 256,022 321,672 766,484 400,453 748,048 878,120

TOTAL OTHER FEE PROGRAM REVENUE 392,968 531,599 1,046,783 873,308 1,219,643 1,304,218TOTAL OTHER FEE PROGRAM EXPENSE 256,022 321,672 766,484 400,453 748,048 878,120TOTAL OTHER PROG NET INCOME/LOSS 136,946 209,927 280,299 472,855 471,595 426,098

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2014

122020 - CENTENNIAL POOL PROGRAMSREVENUE

PROGRAM FEES122020491250 LEARN TO SWIM 0 0 0 0 0 0

TOTAL PROGRAM FEES 0 0 0 0 0 0


EXPENSES

PROGRAM INSTRUCTORS122020590250 LEARN TO SWIM 0 0 0 0 0 0

TOTAL PROGRAM INSTRUCTORS 0 0 0 0 0 0

PROGRAM SUPPLIES AND EQUIPMENT122020591250 LEARN TO SWIM 0 0 0 0 0 0

TOTAL PROGRAM SUPPLIES 0 0 0 0 0 0

TOTAL EXPENSES 0 0 0 0 0 0

TOTAL CENT POOL PROGRAM REVENUE 0 0 0 0 0 0TOTAL CENT POOL PROGRAM EXPENSE 0 0 0 0 0 0TOTAL CENT POOL NET INCOME/LOSS 0 0 0 0 0 0

122021 - OAKTON POOL PROGRAMSREVENUE




EXPENSE





TOTAL EXPENSE 0 0 0 0 0 0

TOTAL OAK POOL PROGRAM REVENUE 0 0 0 0 0 0TOTAL OAK POOL PROGRAM EXPENSE 0 0 0 0 0 0TOTAL OAK POOL NET INCOME/LOSS 0 0 0 0 0 0

122022 - HINKLEY POOL PROGRAMSREVENUE




EXPENSE






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2014

TOTAL HINK POOL PROGRAM REVENUE 0 0 0 0 0 0TOTAL HINK POOL PROGRAM EXPENSE 0 0 0 0 0 0TOTAL HINK POOL NET INCOME/LOSS 0 0 0 0 0 0

122023 - SOUTH PARK POOL PROGRAMSREVENUE


EXPENSE






TOTAL SP POOL PROGRAM REVENUE 0 0 0 0 0 0TOTAL SP POOL PROGRAM EXPENSE 0 0 0 0 0 0TOTAL SP POOL NET INCOME/LOSS 0 0 0 0 0 0

TOTAL PROGRAM REVENUE 2,246,522 2,420,571 2,949,783 2,819,362 3,070,591 3,304,985TOTAL PROGRAM EXPENSE 1,259,392 1,393,281 1,962,321 1,281,552 1,881,388 2,128,912TOTAL PROGRAM NET INCOME/LOSS 987,130 1,027,290 987,462 1,537,810 1,189,203 1,176,073

70




REVENUEFees and Admissions 331,366 486,471 438,792 531,071 92,279 Rental Income 8,945 17,837 20,760 28,496 7,736 Sales 3,313 11,200 8,700 14,700 6,000 Miscellaneous 11,064 15,445 15,500 20,450 Program Fees 55,572 37,695 70,086 62,903 (7,183)

Total Revenue 410,262 568,648 553,838 657,620 98,832

EXPENSESalaries and Wages 241,816 319,426 326,570 369,756 43,186 Supplies 78,930 105,876 100,696 113,445 12,749 Contractual 41,792 31,437 26,458 40,934 14,476 Utilities 33,796 49,070 38,115 53,470 15,355 Employee Development 17,383 21,232 21,050 21,150 100 Miscellaneous 63 213 225 225 - Program Instructors 21,418 14,200 25,943 31,203 5,260 Program Supplies & Equipment 2,128 2,139 2,400 7,000 4,600

Total Expense 437,325 543,593 541,458 637,184 95,726

NET CENTER INCOME/(LOSS) (27,063) 25,055 12,380 20,436 8,056

OUTDOOR POOLSYr-End

Estimate

1/28/20158:30 PM

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2014

122520 - Centennial PoolREVENUE

FEES & ADMISSIONS122520420100 SEASON PASS, FAMILY 171,804 158,475 190,633 242,919 242,666 241,574122520420105 SEASON PASS, INDIVIDUAL 14,071 0 0 0 0 0122520420265 DAILY FEES 83,931 57,658 134,645 121,816 120,000 158,056122520420295 CAMP TRANSFER FEES 4,575 3,930 3,800 4,215 3,800 4,000122520420300 PRIVATE SWIM LESSONS 0 0 0 0 0 0

TOTAL FEES & ADMISSIONS 274,381 220,063 329,078 368,950 366,466 403,630

RENTAL INCOME122520430130 POOL RENTALS 3,486 3,060 12,970 12,747 12,747 10,500122520430225 AFFILIATE SWIM TEAM 0 0 0 0 0 0122520430230 SWIM TEAM - NON AFFILIATE 600 0 0 0 0 12,500


SALES122520440105 VENDING REVENUE 1,596 2,168 7,500 7,824 10,000 13,500

TOTAL SALES 1,596 2,168 7,500 7,824 10,000 13,500

MISCELLANEOUS122520480120 CASH OVER/SHORT 122.7 -15.15 0 42.4 0 0122520480999 MISCELLANEOUS REVENUE 4,073 10,928 15,500 8,505 15,500 20,450


PROGRAM FEES122520491250 LEARN TO SWIM 44,397 40,630 45,158 20,113 18,480 28,224122520491251 PRIVATE SWIM LESSONS 1,110 665 920 2,305 2,255 2,300122520491252 SPECIAL EVENTS 0 0 0 0 0 0122520491253 SWIM TEAM 0 0 0 0 0 0122520491608 CENTENNIAL - BIRTHDAY PARTIES 0 0 0 0 0 13,000


TOTAL REVENUE 329,766 277,500 411,126 420,486 425,448 504,104

EXPENSE

SALARIES & WAGES122520500101 FULL-TIME WAGES 48,666 42,418 43,351 32,250 43,351 61,241122520500120 COORD OF REVENUE FACILITIES 0 0 0 0 0 0122520500130 CLERICAL FULL-TIME 0 0 0 0 0 0122520500135 MAINTENANCE LABOR FULL-TIME 0 0 0 0 0 0122520500175 AQUATICS SUPERVISOR 0 0 0 0 0 0122520500999 OVERTIME 9,719 4,277 8,000 11,048 12,000 8,000122520505110 CLERICAL PART-TIME 0 0 0 0 0 0122520505125 MAINTENANCE LABOR PART-TIME 8,199 5,000 5,000 15,334 18,000 18,000122520505155 BUILDING ATTENDANT 0 0 0 0 0 0122520505175 POOL MANAGERS 18,696 16,803 21,922 18,742 18,000 20,845122520505180 LOCKER ROOM ATTENDANTS 0 0 0 0 0 0122520505220 LIFEGUARDS 73,995 62,316 126,233 105,127 110,000 134,526122520505225 CASHIERS 16,346 14,275 13,971 16,197 16,311 16,986


SUPPLIES122520520100 OFFICE SUPPLIES 423 809 500 1,176 1,000 500122520520130 SMALL TOOLS 825 54 200 236 236 200122520520145 JANITORIAL SUPPLIES 3,788 3,197 4,000 6,874 6,000 6,000122520520155 PAINTING SUPPLIES 11,955 8,968 12,000 2,745 5,000 10,000122520520160 STRUCTURAL SUPPLIES 0 215 0 0 0 0122520520165 UNIFORMS 5,278 5,729 6,195 11,512 11,026 6,195122520520190 FIRST AID SUPPLIES 1,195 894 2,605 2,599 2,605 2,605122520520200 CHEMICALS 30,786 20,541 35,860 31,302 35,860 35,860122520520215 SEASONAL PASS SUPPLIES 177 210 0 0 0 0122520520245 MATERIALS & SUPPLIES, NEC 5,095 7,525 4,900 10,580 8,000 12,030

TOTAL SUPPLIES 59,522 48,142 66,260 67,025 69,727 73,390CONTRACTUAL122520530100 ADVERTISING 834 0 0 0 0 0122520530135 REFUSE DISPOSAL 0 0 0 590 650 1,325122520530138 RECYCLING DISPOSAL 0 0 0 50 100 0122520530160 POSTAGE 90 0 100 0 0 100

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2014

122520530175 EQUIPMENT RENTAL 0 0 0 0 0 0122520530205 PRINTING 663 1,231 2,400 689 1,254 2,400122520530207 MARKETING SERVICES 569 193 0 0 0 350122520530255 CONTRACTUAL SERVICE, NEC 0 315 0 331 3,000 3,000122520530275 M&R-MACHINERY & EQUIPMENT 13,038 4,401 6,000 10,061 8,200 6,000122520530280 M&R-FACILITIES 2,847 3,104 3,000 4,974 4,000 4,000122520530285 M&R-GROUNDS 3,018 11,897 2,000 227 2,000 4,000122520530310 M&R-VANDALISM 0 399 0 0 0 0122520530325 M&R-OFFICE EQUIPMENT 30 0 33 16 33 35122520530335 M&R-FIRE & SAFETY SERVICES 330 1,160 1,450 600 1,450 1,450122520530400 PHOTOGRAPHY 0 0 0 0 0 0


UTILITIES122520540100 ELECTRICITY 1,813 1,265 1,955 10,940 7,000 9,300122520540105 NATURAL GAS 3,827 5,141 6,160 7,788 6,300 8,200122520540110 PHONE 281 689 770 1,021 930 1,000122520540115 WATER 7,794 7,234 8,030 11,258 13,700 11,600

TOTAL UTILITIES 13,714 14,329 16,915 31,007 27,930 30,100

MISCELLANEOUS122520580110 EMPLOYEE DEVELOPMENT 7,225 14,558 20,650 16,166 20,650 20,700122520580115 PERSONNEL EXPENSE 0 0 0 0 0 0122520580120 EDUCATIONAL TRAINING 0 0 0 0 0 0122520580125 TRAVEL EXPENSE 57 51 150 118 100 150


PROGRAM INSTRUCTORS122520590250 LEARN TO SWIM 14,071 16,124 18,906 8,301 8,200 15,196122520590251 PRIVATE SWIM LESSONS 875 660 400 689 700 900122520590252 SPECIAL EVENTS 0 0 0 0 0 0122520590253 SWIM TEAM - WAGES 0 0 0 0 0 9,000122520590608 CENTENNIAL POOL BIRTHDAY PARTI 0 0 0 0 0 900


PROGRAM SUPPLIES AND EQUIPMENT122520591250 LEARN TO SWIM 561 949 500 1,712 1,200 500122520591251 PRIVATE SWIM LESSONS 0 0 0 0 0 0122520591252 SPECIAL EVENTS 594 505 900 139 139 900122520591253 SWIM TEAM SUPPLIES 0 0 0 0 0 500122520591608 CENTENNIAL POOL BIRTHDAY PARTI 0 0 0 0 0 4,000


TOTAL EXPENSE 293,659 263,107 358,141 341,393 366,995 438,494


122521 - OAKTON POOLREVENUE

FEES & ADMISSIONS122521420100 SEASON PASS, FAMILY 0 0 0 0 0 0122521420105 SEASON PASS, INDIVIDUAL 0 0 0 0 0 0122521420265 DAILY FEES 0 0 0 0 0 0122521420295 CAMP TRANSFER FEES 0 0 0 0 0 0122521420300 PRIVATE LESSONS 0 0 0 0 0 0

TOTAL FEES & ADMISSIONS 0 0 0 0 0 0

RENTAL INCOME122521430130 POOL RENTALS 0 0 0 0 0 0122521430225 AFFILIATE SWIM TEAM 0 0 0 0 0 0122521430230 SWIM TEAM - NON AFFILIATE 0 0 0 0 0 0

TOTAL RENTAL INCOME 0 0 0 0 0 0

SALES122521440105 VENDING 0 0 0 0 0 0

TOTAL SALES 0 0 0 0 0 0

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2014

MISCELLANEOUS122521480120 CASH OVER/SHORT 0 0 0 0 0 0





EXPENSE

SALARIES & WAGES122521500101 FULL-TIME WAGES 0 0 0 0 0 0122521500120 COORD OF REVENUE FACILITIES 0 0 0 0 0 0122521500130 CLERICAL FULL-TIME 0 0 0 0 0 0122521500135 MAINTENANCE LABOR FULL-TIME 0 0 0 0 0 0122521500175 AQUATICS SUPERVISOR 0 0 0 0 0 0122521500999 OVERTIME 0 0 0 0 0 0122521505101 PART-TIME WAGES 0 0 0 0 0 0122521505110 CLERICAL PART-TIME 0 0 0 0 0 0122521505125 MAINTENANCE LABOR PART-TIME 0 0 0 0 0 0122521505155 BUILDING ATTENDANT 0 0 0 0 0 0122521505175 POOL MANAGERS 0 0 0 0 0 0122521505180 LOCKER ROOM ATTENDANTS 0 0 0 0 0 0122521505220 LIFEGUARDS 0 0 0 0 0 0122521505225 CASHIERS 0 0 0 0 0 0


SUPPLIES122521520100 OFFICE SUPPLIES 0 0 0 0 0 0122521520130 SMALL TOOLS 0 0 0 0 0 0122521520135 GAS, OIL, LUBS 0 0 0 0 0 0122521520145 JANITORIAL SUPPLIES 0 0 0 0 0 0122521520155 PAINTING SUPPLIES 0 0 0 0 0 0122521520160 STRUCTURAL SUPPLIES 0 0 0 0 0 0122521520165 UNIFORMS 0 0 0 0 0 0122521520190 FIRST AID SUPPLIES 0 0 0 0 0 0122521520200 CHEMICALS 0 0 0 0 0 0122521520215 SEASONAL PASS SUPPLIES 0 0 0 0 0 0122521520245 MATERIALS & SUPPLIES, NEC 0 0 0 0 0 0


CONTRACTUAL122521530100 ADVERTISING 0 0 0 0 0 0122521530115 ASSOCIATION DUES 0 0 0 0 0 0122521530160 POSTAGE 0 0 0 0 0 0122521530175 EQUIPMENT RENTAL 0 0 0 0 0 0122521530205 PRINTING 0 0 0 0 0 0122521530215 PEST CONTROL 0 0 0 0 0 0122521530255 CONTRACTUAL SERVICE, NEC 0 0 0 0 0 0122521530275 M&R-MACHINERY & EQUIPMENT 0 0 0 0 0 0122521530280 M&R-FACILITIES 0 0 0 0 0 0122521530285 M&R-GROUNDS 0 0 0 0 0 0122521530310 M&R-VANDALISM 0 0 0 0 0 0122521530325 M&R-OFFICE EQUIPMENT 0 0 0 0 0 0122521530335 M&R-FIRE & SAFETY SERVICES 0 0 0 0 0 0122521530400 PHOTOGRAPHY 0 0 0 0 0 0


UTILITIES122521540100 ELECTRICITY 0 0 0 0 0 0122521540105 NATURAL GAS 0 0 0 0 0 0122521540110 PHONE 0 0 0 0 0 0122521540115 WATER 0 0 0 0 0 0

TOTAL UTILITIES 0 0 0 0 0 0

MISCELLANEOUS74

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2014

122521580110 EMPLOYEE DEVELOPMENT 0 0 0 0 0 0122521580115 PERSONNEL EXPENSE 0 0 0 0 0 0122521580120 EDUCATIONAL TRAINING 0 0 0 0 0 0122521580125 TRAVEL EXPENSE 0 0 0 0 0 0







TOTAL REVENUE 0 0 0 0 0 0TOTAL EXPENSE 0 0 0 0 0 0NET INCOME 0 0 0 0 0 0

122522 - HINKLEY POOLREVENUE

FEES & ADMISSIONS122522420100 SEASON PASS, FAMILY 49,423 49,806 54,840 65,654 65,586 69,493122522420105 SEASON PASS, INDIVIDUAL 4,048 0 0 0 0 0122522420265 DAILY FEES 21,192 23,379 24,155 16,493 16,493 19,027122522420295 CAMP TRANSFER FEES 0 185 250 640 250 250122522420300 PRIVATE SWIM LESSONS 0 0 0 0 0 0


RENTAL INCOME122522430130 POOL RENTALS 5,445 4,445 6,800 4,590 4,590 4,500122522430225 AFFILIATE SWIM TEAM 0 0 0 0 0 0


SALES122522440105 VENDING 822 1,145 1,200 232 1,200 1,200

TOTAL SALES 822 1,145 1,200 232 1,200 1,200

MISCELLANEOUS122522480120 CASH OVER/SHORT 28 -43 0 -163 -51 0

TOTAL MISCELLANEOUS 28 -43 0 -163 -51 0

PROGRAM FEES122522491250 LEARN TO SWIM 19,425 13,752 22,768 15,926 16,460 18,774122522491251 PRIVATE SWIM LESSONS 1,600 525 1,240 475 500 605122522491252 SPECIAL EVENTS 0 0 0 0 0 0


TOTAL REVENUE 101,982 93,195 111,253 103,847 105,028 113,849

EXPENSE

SALARIES & WAGES122522500101 FULL-TIME WAGES 13,709 12,119 12,405 12,484 12,405 16,576122522500120 COORD OF REVENUE FACILITIES 0 0 0 0 0 0122522500130 CLERICAL FULL TIME 0 0 0 0 0 0122522500135 MAINTENANCE LABOR FULL-TIME 0 0 0 0 0 0122522500175 AQUATICS SUPERVISOR 0 0 0 0 0 0122522500999 OVERTIME 2,313 3,944 3,500 3,202 3,500 3,500122522505101 PART-TIME WAGES 0 0 0 0 0 0122522505110 CLERICAL PART-TIME 0 0 0 0 0 0122522505125 MAINTENANCE LABOR PART-TIME 2,134 3,605 3,000 4,381 5,250 5,250122522505175 POOL MANAGERS 16,715 15,088 18,391 14,813 14,607 17,259122522505180 LOCKER ROOM ATTENDANTS 0 0 0 0 0 0122522505220 LIFEGUARDS 32,162 31,333 32,085 30,201 29,635 30,985122522505225 CASHIERS 6,294 5,354 6,687 6,273 6,128 5,382


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2014

SUPPLIES122522520100 OFFICE SUPPLIES 413 645 500 375 300 300122522520130 SMALL TOOLS 35 8 200 47 200 200122522520145 JANITORIAL SUPPLIES 1,773 2,014 2,200 0 1,500 1,700122522520155 PAINTING SUPPLIES 0 6,090 3,200 1,506 3,200 3,200122522520160 STRUCTURAL SUPPLIES 0 215 0 0 0 0122522520165 UNIFORMS 2,216 3,073 2,889 2,326 2,889 2,889122522520190 FIRST AID SUPPLIES 849 635 990 751 700 1,490122522520200 CHEMICALS 14,079 10,178 14,450 9,143 14,450 14,450122522520215 SEASONAL PASS SUPPLIES 50 210 0 0 0 0122522520245 MATERIALS & SUPPLIES, NEC 3,922 3,196 3,425 325 4,000 3,200

TOTAL SUPPLIES 23,336 26,264 27,854 14,472 27,239 27,429

CONTRACTUAL122522530100 ADVERTISING 235 0 0 0 0 0122522530135 REFUSE DISPOSAL 354 91 0 529 400 0122522530160 POSTAGE 25 0 75 0 0 75122522530175 EQUIPMENT RENTAL 476 0 0 0 0 0122522530205 PRINTING 187 352 900 379 400 900122522530207 MARKETING SERVICES 125 65 0 0 0 100122522530255 CONTRACTUAL SERVICE, NEC 0 0 0 0 0 0122522530275 M&R-MACHINERY & EQUIPMENT 7,412 5,077 4,000 1,783 4,000 4,000122522530280 M&R-FACILITIES 3,872 9,461 2,000 2,430 2,000 2,000122522530285 M&R-GROUNDS 899 809 500 394 500 500122522530310 M&R-VANDALISM 0 0 0 0 0 0122522530325 M&R-OFFICE EQUIPMENT 0 0 0 0 0 0122522530335 M&R-FIRE & SAFETY SERVICES 2,493 1,332 1,000 1,229 1,000 1,000


UTILITIES122522540100 ELECTRICITY 3,431 3,486 3,680 2,762 4,160 4,600122522540105 NATURAL GAS 1,508 2,667 3,190 3,380 4,500 4,500122522540110 PHONE 281 638 660 768 660 900122522540115 WATER 6,543 9,313 10,120 4,308 9,000 9,700

TOTAL UTILITIES 11,762 16,104 17,650 11,218 18,320 19,700

MISCELLANEOUS122522580110 EMPLOYEE DEVELOPMENT 2,827 2,021 400 311 400 450122522580115 PERSONNEL EXPENSE 0 0 0 0 0 0122522580120 EDUCATIONAL TRAINING 0 0 0 0 0 0122522580125 TRAVEL EXPENSE 53 8 45 30 45 45

TOTAL MISCELLANEOUS 2,880 2,029 445 342 445 495

PROGRAM INSTRUCTORS122522590250 LEARN TO SWIM 6,693 4,364 6,237 4,724 5,000 4,837122522590251 PRIVATE SWIM LESSONS 970 270 400 275 300 370122522590252 SPECIAL EVENTS 0 0 0 0 0 0


PROGRAM SUPPLIES AND EQUIPMENT122522591250 LEARN TO SWIM 560 314 500 930 500 500122522591251 PRIVATE SWIM LESSONS 0 0 0 0 0 0122522591252 SPECIAL EVENTS 421 360 500 249 300 600

TOTAL PROGRAM SUPPLIES 981 674 1,000 1,180 800 1,100

TOTAL EXPENSE 136,025 138,334 138,129 110,309 131,929 141,457

TOTAL REVENUE 101,982 93,195 111,253 103,847 105,028 113,849TOTAL EXPENSE 136,025 138,334 138,129 110,309 131,929 141,457NET INCOME/LOSS -34,043 -45,139 -26,876 -6,462 -26,901 -27,608

122523 - SOUTH PARK POOLREVENUE

FEES & ADMISSIONS122523420100 SEASON PASS, FAMILY 14,121 18,111 15,669 19,696 19,676 19,855122523420105 SEASON PASS, INDIVIDUAL 1,157 0 0 0 0 0122523420265 DAILY FEES 17,796 18,942 13,800 17,561 17,000 17,816

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2014

122523420275 RAIN CHECKS 0 0 0 0 0 0122523420295 CAMP TRANSFER FEES 705 880 1,000 740 1,000 1,000


RENTAL INCOME122523430130 POOL RENTALS 604 1,440 990 495 500 996

TOTAL RENTAL INCOME 604 1,440 990 495 500 996

MISCELLANEOUS122523480120 CASH OVER/SHORT 34 194 0 -4 -4 0

TOTAL MISCELLANEOUS 34 194 0 -4 -4 0

TOTAL REVENUE 34,416 39,567 31,459 38,488 38,172 39,667

EXPENSE

SALARIES & WAGES122523500101 FULL-TIME WAGES 6,169 6,060 6,209 7,282 6,209 4,991122523500120 COORD OF REVENUE FACILITIES 0 0 0 0 0 0122523500130 CLERICAL FULL-TIME 0 0 0 0 0 0122523500135 MAINTENANCE LABOR FULL-TIME 0 0 0 0 0 0122523500175 AQUATICS SUPERVISOR 0 0 0 0 0 0122523500999 OVERTIME 1,818 614 2,000 1,297 1,500 2,000122523505101 PART-TIME WAGES 0 0 0 0 0 0122523505110 CLERICAL PART-TIME 0 0 0 0 0 0122523505125 MAINTENANCE LABOR PART-TIME 236 750 750 1,581 2,000 2,000122523505175 POOL MANAGERS 10,080 9,172 12,537 9,926 10,000 12,151122523505220 LIFEGUARDS 10,695 8,689 10,530 8,883 10,530 10,065122523505225 CASHIERS 0 0 0 0 0 0


SUPPLIES122523520100 OFFICE SUPPLIES 227 17 300 172 150 200122523520130 SMALL TOOLS 89 0 0 0 0 0122523520145 JANITORIAL SUPPLIES 192 14 200 145 200 200122523520155 PAINTING SUPPLIES 792 1,408 1,400 473 1,400 300122523520160 STRUCTURAL SUPPLIES 0 0 0 0 0 0122523520165 UNIFORMS 578 640 750 1,357 1,360 770122523520190 FIRST AID SUPPLIES 483 266 591 560 500 616122523520200 CHEMICALS 1,513 1,431 1,541 1,993 3,500 9,540122523520215 SEASONAL PASS SUPPLIES 22 0 0 0 0 0122523520245 MATERIALS & SUPPLIES, NEC 1,177 746 1,800 83 1,800 1,000

TOTAL SUPPLIES 5,074 4,524 6,582 4,783 8,910 12,626

CONTRACTUAL122523530100 ADVERTISING 106 0 0 0 0 0122523530160 POSTAGE 11 0 50 0 0 50122523530205 PRINTING 84 176 750 208 250 700122523530207 MARKETING SERVICES 56 48 0 0 0 50122523530255 CONTRACTUAL SERVICE, NEC 0 0 0 0 0 0122523530275 M&R-MACHINERY & EQUIPMENT 1,057 1,271 1,200 656 1,200 1,200122523530280 M&R-FACILITIES 1,946 409 1,000 856 1,000 7,700122523530310 M&R-VANDALISM 0 0 0 0 0 0122523530325 M&R-OFFICE EQUIPMENT 0 0 0 0 0 0


UTILITIES122523540100 ELECTRICITY 601 571 690 440 560 600122523540110 PHONE 277 635 660 1,333 660 1,200122523540115 WATER 860 2,157 2,200 1,147 1,600 1,870

TOTAL UTILITIES 1,738 3,363 3,550 2,921 2,820 3,670

MISCELLANEOUS122523580110 EMPLOYEE DEVELOPMENT 1,588 804 0 182 182 0122523580115 PERSONNEL EXPENSE 0 0 0 0 0 0122523580120 EDUCATIONAL TRAINING 0 0 0 0 0 0122523580125 TRAVEL EXPENSE 33 4 30 68 68 30

TOTAL MISCELLANEOUS 1,621 808 30 249 250 3077

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2014

TOTAL EXPENSE 40,691 35,883 45,188 38,641 44,669 57,233

TOTAL REVENUE 34,416 39,567 31,459 38,488 38,172 39,667TOTAL EXPENSE 40,691 35,883 45,188 38,641 44,669 57,233NET INCOME/LOSS -6,275 3,684 -13,729 -153 -6,497 -17,566

122599 - OUTDOOR POOLS UNASSIGNEDREVENUE

FEES & ADMISSIONS122599420100 SEASON PASS, FAMILY 0 0 0 0 0 0122599420105 SEASON PASS, INDIVIDUAL 0 0 0 0 0 0122599420110 SEASON PASS, WADING 0 0 0 0 0 0122599420290 COUPON BOOKS 0 0 0 0 0 0

TOTAL FEES & ADMISSIONS 0 0 0 0 0 0


EXPENSE

SALARIES & WAGES122599500101 FULL-TIME WAGES 0 0 0 0 0 0122599500120 COORD OF REVENUE FACILITIES 0 0 0 0 0 0122599500130 CLERICAL FULL-TIME 0 0 0 0 0 0122599500135 MAINTENANCE LABOR FULL-TIME 0 0 0 0 0 0122599500175 AQUATICS SUPERVISOR 0 0 0 0 0 0122599500999 OVERTIME 0 0 0 0 0 0


SUPPLIES122599520100 OFFICE SUPPLIES 0 0 0 0 0 0122599520130 SMALL TOOLS 0 0 0 0 0 0122599520145 JANITORIAL SUPPLIES 0 0 0 0 0 0122599520165 UNIFORMS 0 0 0 0 0 0122599520190 FIRST AID SUPPLIES 0 0 0 0 0 0122599520200 CHEMICALS 0 0 0 0 0 0122599520215 SEASONAL PASS SUPPLIES 0 0 0 0 0 0122599520245 MATERIALS & SUPPLIES, NEC 0 0 0 0 0 0


CONTRACTUAL122599530100 ADVERTISING 0 0 0 0 0 0122599530160 POSTAGE 0 0 0 0 0 0122599530205 PRINTING 0 0 0 0 0 0122599530207 MARKETING SERVICES 0 0 0 0 0 0122599530255 CONTRACTUAL SERVICE, NEC 0 0 0 0 0 0


MISCELLANEOUS122599580110 EMPLOYEE DEVELOPMENT 0 0 0 0 0 0122599580120 EDUCATIONAL TRAINING 0 0 0 0 0 0122599580125 TRAVEL EXPENSE 0 0 0 0 0 0



TOTAL REVENUE 0 0 0 0 0 0TOTAL EXPENSE 0 0 0 0 0 0NET INCOME/LOSS 0 0 0 0 0 0

TOTAL OUTDOOR POOL REVENUE 466,165 410,262 553,838 562,821 568,648 657,620TOTAL OUTDOOR POOL EXPENSE 470,375 437,325 541,458 490,343 543,593 637,184TOTAL OUTDOOR POOL NET INCOME -4,210 -27,063 12,380 72,478 25,055 20,436

78




REVENUEInterest - - - - - Fees and Admissions 140,693 140,345 144,130 141,830 (2,300) Rental Income 398,933 469,420 451,570 491,870 40,300 Sales 31,730 25,453 33,000 29,300 (3,700) Miscellaneous 9,450 14,500 4,300 4,300 - Program Fees 433,780 470,000 419,475 462,975 43,500 Total Revenue 1,014,587 1,119,718 1,052,475 1,130,275 77,800

EXPENSESalaries and Wages 413,454 451,968 445,483 468,300 22,817 Benefits 31,174 43,203 67,905 56,803 (11,102) Supplies 29,531 37,428 38,480 37,012 (1,468) Contractual 102,491 95,078 92,050 97,036 4,986 Utilities 167,595 207,000 192,350 219,600 27,250 Bank Charges 10,343 7,500 7,500 7,500 Employee Development 4,088 2,000 4,740 6,860 Miscellaneous 877 500 520 5,520 5,000 Program Instructors 73,628 65,785 70,904 67,764 (3,140) Program Supplies and Equipment 4,808 6,000 5,510 5,010 (500) Program Contractual - - - - - Total Expense 837,990 916,462 925,442 971,406 43,844

NET CENTER INCOME/(LOSS) 176,597 203,256 127,033 158,869 31,836

ICE ARENA CENTERYr-End

Estimate

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2014

123025 - RINK OPERATIONSREVENUE

FEES & ADMISSIONS123025420265 DAILY FEES 56,462 67,287 66,000 49,649 67,000 66,900123025420270 DAILY FEES, CAMPS 3,152 4,519 6,000 3,149 4,000 4,800123025420290 COUPON BOOKS 3,835 3,245 5,500 4,235 5,000 5,500123025420350 SEASONAL PASS, SKATING 20,138 20,938 22,070 17,592 22,100 22,070123025420360 SEASONAL PASS, PAWS PARK 5,190 5,360 5,250 3,348 4,200 4,250


RENTAL INCOME123025430115 BUILDING RENTAL - OAKTON 10,173 10,015 10,500 10,468 12,000 12,250123025430145 SKATE RENTALS 21,497 25,019 23,400 18,241 24,000 24,000123025430155 PRO SHOP RENTAL 8,100 4,725 8,220 2,245 8,220 8,220123025430160 ICE RENTALS - NORTHERN EXPRESS 220,334 152,446 206,250 94,369 190,000 206,250123025430165 ICE RENTALS - SPRING LEAGUE 0 0 0 0 0 0123025430170 ICE RENTALS - OAKTON FIGURE SK 12,075 17,707 22,825 15,268 22,000 22,825123025430175 ICE RENTALS - PRSSC 19,987 19,875 20,625 12,577 22,000 22,000123025430180 ICE RENTALS - COMPETITIVE EDGE 1,680 1,346 1,800 1,118 1,200 1,200123025430185 ICE RENTALS - CHICAGO JAZZ 26,957 27,313 26,950 15,606 30,000 31,625123025430190 ICE RENTALS - SKATING CLINICS 0 0 0 0 0 0123025430195 ICE RENTALS - MAINE HOCKEY 0 0 0 2,375 0 0123025430200 ICE RENTALS - OTHER 84,063 97,799 86,000 106,683 115,000 112,875123025430215 ICE RENTALS - P&F 47,424 42,688 45,000 38,031 45,000 50,625


SALES123025440105 VENDING 6,725 7,543 5,500 4,755 5,000 6,000

TOTAL SALES 6,725 7,543 5,500 4,755 5,000 6,000

MISCELLANEOUS123025480120 CASH OVER/SHORT 214 -28 0 -67 0 0123025480999 MISCELLANEOUS REVENUE 2,706 6,553 1,300 12,990 12,500 1,300


TOTAL REVENUE 550,712 514,352 563,190 412,632 589,220 602,690

EXPENSE

SALARIES & WAGES123025500101 FULL-TIME WAGES 226,544 238,243 289,308 231,543 289,308 302,813123025500120 COORD OF REVENUE FACILITIES 0 0 0 0 0 0123025500130 CLERICAL FULL-TIME 0 0 0 0 0 0123025500135 MAINTENANCE LABOR FULL-TIME 0 0 0 0 0 0123025500190 HEAD SKATING PRO 0 0 0 0 0 0123025500270 ACCRUED COMP TIME 0 0 0 0 0 0123025500275 ACCRUED COMP TIME REVERSAL 0 0 0 0 0 0123025500999 OVERTIME 7,450 8,658 4,000 7,452 6,000 4,000123025505101 PART-TIME WAGES 0 0 0 0 0 0123025505110 CLERICAL PART-TIME 21,873 18,824 20,900 18,057 22,000 21,736123025505125 MAINTENANCE LABOR PART-TIME 16,594 16,051 15,525 12,102 17,000 18,765123025505155 BUILDING ATTENDANT 54,102 49,424 45,500 39,302 47,000 47,320123025505225 CASHIERS 9,646 10,816 10,800 7,863 11,000 11,331123025505250 SKATE GUARDS 6,419 7,527 8,820 6,852 9,700 9,620123025505255 ARENA REFEREES 0 0 0 0 0 0123025505260 SKATESHOP ATTENDANT 8,590 8,477 9,000 8,867 10,000 9,713123025505310 HOCKEY SUPERVISOR 27,213 29,494 13,500 11,083 13,500 15,500123025505315 FREESTYLE SUPERVISOR 21,612 21,386 21,375 17,840 22,000 20,748


BENEFITS123025510100 EMPLOYEE MEDICAL INSURANCE 27,793 28,670 64,362 31,622 40,000 52,867123025510105 EMPLOYEE DENTAL INSURANCE 1,853 1,746 2,305 1,725 2,000 2,652123025510110 EMPLOYEE VISION INSURANCE 540 513 878 588 878 913123025510115 EMPLOYEE LIFE INSURANCE 237 245 360 282 325 371

TOTAL BENEFITS 30,423 31,174 67,905 34,217 43,203 56,803

SUPPLIES123025520100 OFFICE SUPPLIES 1,775 1,616 2,000 973 2,000 2,000123025520135 GAS, OIL, LUBS 0 0 150 30 150 150123025520140 ELECTRICAL SUPPLIES 57 18 250 107 250 250

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2014

123025520145 JANITORIAL SUPPLIES 5,121 4,961 5,000 5,833 6,000 6,000123025520155 PAINTING SUPPLIES 0 0 500 1,330 1,400 500123025520160 STRUCTURAL SUPPLIES 0 0 0 0 0 0123025520165 UNIFORMS 2,210 993 940 690 900 830123025520190 FIRST AID SUPPLIES 593 470 440 226 400 372123025520200 CHEMICALS 2,700 2,700 2,700 1,800 2,700 2,700123025520210 PROGRAM SUPPLIES 466 358 300 373 300 300123025520215 SEASONAL PASS SUPPLIES 196 107 250 241 250 250123025520220 FACILITY SUPPLIES 1,660 3,714 4,300 2,563 4,300 5,160123025520245 MATERIALS & SUPPLIES, NEC 0 0 500 138 200 1,200

TOTAL SUPPLIES 14,779 14,938 17,330 14,304 18,850 19,712

CONTRACTUAL123025530100 ADVERTISING 862 1,172 1,500 1,112 1,500 1,500123025530105 DATA PROCESSING 5,388 6,256 8,975 5,574 8,975 10,361123025530115 ASSOCIATION DUES 716 939 450 440 500 500123025530135 REFUSE DISPOSAL 4,145 6,061 4,800 8,392 8,000 8,400123025530160 POSTAGE 372 224 350 274 350 350123025530175 EQUIPMENT RENTAL 155 2,821 1,000 372 100 500123025530205 PRINTING 1,780 287 2,000 327 1,000 1,500123025530207 MARKETING SERVICES 1,838 180 0 0 0 0123025530210 ALARM MAINTENANCE 282 0 350 0 350 350123025530215 PEST CONTROL 700 840 850 630 850 850123025530255 CONTRACTUAL SERVICE, NEC 0 82 500 225 500 500123025530275 M&R-MACHINERY & EQUIPMENT 47,501 29,626 35,000 35,024 35,000 35,000123025530280 M&R-FACILITIES 6,023 27,545 7,000 10,910 12,000 10,000123025530285 M&R-GROUNDS 655 2,042 2,000 2 2,000 2,000123025530310 M&R-VANDALISM 0 0 0 0 0 0123025530325 M&R-OFFICE EQUIPMENT 0 825 1,000 688 1,000 1,100123025530330 M&R-VEHICLES 2,336 3,753 3,000 2,503 3,000 3,000123025530335 M&R-FIRE & SAFETY SERVICES 3,485 2,359 2,500 2,025 3,400 1,300123025530400 PHOTOGRAPHY 0 0 500 0 250 500



TOTAL UTILITIES 188,180 167,595 192,350 157,747 207,000 219,600

MISCELLANEOUS123025580110 EMPLOYEE DEVELOPMENT 930 4,088 4,740 1,936 2,000 6,860123025580115 PERSONNEL EXPENSE 0 0 0 0 0 0123025580120 EDUCATIONAL TRAINING 450 0 0 0 0 0123025580125 TRAVEL EXPENSE 1,104 838 520 225 500 520123025580135 BANK CHARGES 7,652 10,343 7,500 9,945 7,500 7,500123025580999 OTHER MISC EXPENSE 0 39 0 25 0 5,000


TOTAL EXPENSE 719,799 722,926 800,848 647,857 805,336 855,252


123026 - RINK PROGRAMSREVENUE

PROGRAM FEES123026491550 LEARN TO SKATE 60,181 68,602 66,150 83,151 66,000 69,750123026491551 LEARN TO SKATE-HOCKEY 109,888 88,618 87,000 121,348 120,000 110,000123026491552 POWER SKATING 1,880 1,900 1,600 1,730 1,600 1,600123026491553 FREESTYLE CLASS 40,458 38,887 41,400 34,022 41,400 41,400123026491554 TOTS 53,579 60,286 66,825 53,771 55,000 58,725123026491555 COMPETITIVE EDGE ON ICE 106,239 113,815 108,500 98,945 109,000 108,500123026491556 COMPETITIVE EDGE OFF ICE 11,564 12,103 12,000 8,660 12,000 12,000123026491557 ARENA HOCKEY LEAGUES 4,698 49,569 36,000 68,274 65,000 61,000


TOTAL REVENUE 388,487 433,780 419,475 469,900 470,000 462,975

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2014

EXPENSE

PROGRAM INSTRUCTORS123026590550 LEARN TO SKATE 20,915 19,378 16,560 8,312 16,560 14,720123026590551 LEARN TO SKATE HOCKEY 17,019 13,768 16,080 10,854 14,000 16,080123026590552 POWER SKATING 0 0 0 0 0 0123026590553 FREESTYLE CLASS 11,717 13,638 7,659 4,114 7,000 7,659123026590554 TOTS 9,632 9,522 11,400 6,697 10,500 11,400123026590555 COMPETITIVE EDGE ON ICE 4,782 5,241 5,980 4,605 5,900 5,980123026590556 COMPETITIVE EDGE OFF ICE 5,572 6,479 5,425 5,216 5,425 5,425123026590557 ARENA HOCKEY LEAGUES 2,756 5,601 7,800 5,404 6,400 6,500


PROGRAM SUPPLIES AND EQUIPMENT123026591550 LEARN TO SKATE 1,478 872 1,300 1,696 2,000 800123026591551 LEARN TO SKATE - HOCKEY 1,085 1,959 1,210 1,017 1,000 1,210123026591555 COMPETITIVE EDGE ON-ICE 0 383 0 0 0 0123026591557 ARENA HOCKEY LEAGUES 446 1,595 3,000 2,872 3,000 3,000


PROGRAM CONTRACTUAL123026592550 LEARN TO SKATE 0 0 0 0 0 0123026592551 LEARN TO SKATE HOCKEY 0 0 0 0 0 0123026592552 POWER SKATING 0 0 0 0 0 0123026592553 FREESTYLE CLASS 0 0 0 0 0 0123026592554 TOTS 0 0 0 0 0 0123026592555 COMPETITIVE EDGE ON ICE 0 0 0 0 0 0123026592556 COMPETITIVE EDGE OFF ICE 0 0 0 0 0 0123026592557 ARENA HOCKEY LEAGUES 0 0 0 0 0 0

TOTAL PROGRAM CONTRACTUAL 0 0 0 0 0 0

TOTAL EXPENSE 75,402 78,436 76,414 50,789 71,785 72,774


123027 - ICE SHOWREVENUE

FEES & ADMISSIONS123027420355 ICE SHOW FEES 39,210 39,343 39,310 38,445 38,045 38,310


SALES123027440130 ICE SHOW TICKET SALES 23,792 21,032 24,000 18,013 18,013 20,800123027440135 ICE SHOW PROGRAM SALES 2,395 3,155 3,500 2,440 2,440 2,500

TOTAL SALES 26,187 24,187 27,500 20,453 20,453 23,300

MISCELLANEOUS123027480150 ICE SHOW OTHER REVENUE 3,396 2,925 3,000 720 2,000 3,000

TOTAL MISCELLANEOUS 3,396 2,925 3,000 720 2,000 3,000

TOTAL REVENUE 68,793 66,455 69,810 59,618 60,498 64,610

EXPENSE

SALARIES & WAGES123027505101 PART-TIME WAGES 0 0 2,040 1,115 1,116 2,040123027505290 MAINTENANCE - ICE SHOW 410 624 500 96 100 500123027505295 TECHNICAL - ICE SHOW 957 835 765 575 575 765123027505300 SKATING PROS - ICE SHOW 171 3,094 3,450 2,669 2,669 3,450


SUPPLIES123027520225 ICE SHOW PROPS 1,789 2,232 6,000 4,915 4,916 2,000123027520235 ICE SHOW COSTUMES 14,523 12,267 15,000 13,362 13,362 15,000123027520240 ICE SHOW MUSIC, RECORDS, TAPES 204 95 150 411 300 300

TOTAL SUPPLIES 16,516 14,593 21,150 18,688 18,578 17,300

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CONTRACTUAL123027530100 ADVERTISING 1,680 1,819 2,000 1,641 1,641 2,000123027530175 EQUIPMENT RENTAL 6,748 6,492 6,700 6,233 6,234 6,700123027530205 PRINTING 3,580 3,870 4,775 6,928 6,928 6,775123027530221 SKATING PRO-CONTRACTUAL 3,275 4,150 5,600 0 1,500 3,550123027530400 PHOTOGRAPHY 1,290 1,150 1,200 0 0 300123027530999 OTHER CONTRACTUAL SERVICES 0 0 0 0 0 0


MISCELLANEOUS123027580110 EMPLOYEE DEVELOPMENT 0 0 0 0 0 0123027580115 PERSONNEL EXPENSE 0 0 0 0 0 0123027580999 ICE SHOW - MISC CONTRACTUAL 0 0 0 0 0 0


TOTAL EXPENSE 34,626 36,628 48,180 37,944 39,341 43,380


TOTAL ICE ARENA REVENUE 1,007,992 1,014,587 1,052,475 942,150 1,119,718 1,130,275TOTAL ICE ARENA EXPENSE 829,827 837,990 925,442 736,590 916,462 971,406TOTAL ICE ARENA NET INCOME 178,165 176,597 127,033 205,560 203,256 158,869

83




REVENUEInterest - - - - - Fees and Admissions 1,203,145 1,285,973 1,245,741 1,327,926 82,185 Rental Income 26,162 24,031 25,000 34,770 9,770 Sales 63,196 52,206 65,881 55,857 (10,024) Miscellaneous 2,642 3,700 - - - Program Fees 694,470 726,098 750,156 732,372 (17,784) Total Revenue 1,989,615 2,092,008 2,086,778 2,150,925 64,147

EXPENSESalaries and Wages 685,576 723,412 760,377 776,652 16,275 Benefits 46,028 58,860 65,481 84,146 18,665 Supplies 108,406 119,497 105,804 122,193 16,389 Contractual 231,345 254,320 255,153 267,642 12,489 Utilities 183,878 224,400 201,300 230,500 29,200 Bank Charges 14,396 21,000 15,000 15,000 - Employee Development 2,587 4,000 4,003 5,365 1,362 Miscellaneous 819 1,550 1,550 1,550 - Program Instructors 266,457 243,278 235,687 262,452 26,765 Program Supplies and Equipment 24,511 23,267 22,340 22,940 600 Program Contractual 59,623 55,000 58,867 60,318 1,451 Total Expense 1,623,628 1,728,585 1,725,562 1,848,758 123,196

NET CENTER INCOME/(LOSS) 365,987 363,423 361,216 302,167 (59,049)

COMMUNITY CENTERYr-End

Estimate

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2014

123528 - COMMUNITY CENTER FITNESSREVENUE

FEES & ADMISSIONS123528420120 MEMBERSHIPS, DAYLIGHT SAVINGS 45,906 50,272 49,190 49,175 58,972 62,550123528420125 MEMBERSHIPS, INDIVIDUAL 326,396 324,939 357,465 268,112 320,492 332,736123528420130 MEMBERSHIPS, IND 3-MONTH 10,303 13,998 16,125 17,089 20,775 20,640123528420135 MEMBERSHIPS, IND 1-MONTH 3,994 3,431 3,835 3,986 4,300 4,425123528420140 MEMBERSHIPS, COUPLE 308,086 307,307 316,350 291,190 343,946 355,440123528420145 MEMBERSHIPS, COUPLE 3-MONTH 0 0 0 0 0 0123528420150 MEMBERSHIPS, COUPLE 6-MONTH 0 0 0 0 0 0123528420155 MEMBERSHIPS, FAMILY 309,688 317,793 324,141 279,774 340,228 346,470123528420160 MEMBERSHIPS, FAMILY 3-MONTH 0 0 0 0 0 0123528420165 MEMBERSHIPS, FAMILY 6-MONTH 0 0 0 0 0 0123528420170 MEMBERSHIPS, LIMITED USE 46 526 0 0 0 0123528420175 MEMBERSHIPS, LTD USE 3-MONTH 0 0 0 0 0 0123528420180 MEMBERSHIPS, LTD USE 6-MONTH 0 0 0 0 0 0123528420185 MEMBERSHIPS, LTD USE COUPLE 0 0 0 0 0 0123528420190 MEMBERSHIPS, LTD USE CPL 3-M 0 0 0 0 0 0123528420195 MEMBERSHIPS, LTD USE CPL 6-M 0 0 0 0 0 0123528420200 MEMBERSHIPS, YOUTH 2,697 2,657 2,820 2,169 2,820 2,820123528420205 MEMBERSHIPS, YOUTH 3-MONTH 0 0 0 0 0 0123528420210 MEMBERSHIPS, YOUTH 6-MONTH 0 0 0 0 0 0123528420215 MEMBERSHIPS, COLLEGE 8,154 19,343 11,845 24,188 24,813 25,025123528420220 MEMBERSHIPS, CORPORATE 9,649 11,066 11,160 7,974 10,068 11,520123528420235 USER FEES, ADULT LOCKER ROOM 19,193 18,929 19,500 16,016 18,755 20,250123528420240 USER FEES, GUEST 0 0 0 0 0 0123528420245 USER FEES, DAILY RESIDENT 94,436 109,293 110,500 84,589 113,055 115,500123528420250 USER FEES, DAILY NON-RESIDENT 6,560 14,116 11,340 10,019 13,349 13,800123528420255 USER FEES, RAQUETBALL 344 0 0 0 0 0123528420260 USER FEES, BABYSITTING 5,916 9,475 11,470 11,253 14,400 16,750123528420295 CAMP TRANSFER FEES 0 0 0 0 0 0

TOTAL FEES & ADMISSIONS 1,151,366 1,203,145 1,245,741 1,065,534 1,285,973 1,327,926

RENTAL INCOME123528430120 ROOM RENTALS 19,342 5,705 5,110 4,354 5,206 14,070123528430125 GYM RENTALS 8,397 17,687 18,450 10,768 17,385 18,450123528430130 POOL RENTALS 3,157 2,770 1,440 905 1,440 2,250123528430150 AFFILIATE RENTALS 0 0 0 25 0 0


SALES123528440105 VENDING 5,818 7,768 4,600 4,149 1,906 4,600123528440110 PRO SHOP SALES 494 455 839 186 300 839123528440115 PERSONAL TRAINING 41,610 54,973 60,442 42,632 50,000 50,418123528440120 MASSAGE THERAPY 0 0 0 0 0 0

TOTAL SALES 47,922 63,195 65,881 46,967 52,206 55,857

MISCELLANEOUS123528480100 SALES TAX REVENUE 0 0 0 17 0 0123528480120 CASH OVER/SHORT 320 -143 0 71 100 0123528480999 MISCELLANEOUS REVENUE 1,584 2,785 0 4,000 3,600 0

TOTAL MISCELLANEOUS 1,904 2,642 0 4,088 3,700 0

TOTAL REVENUE 1,232,088 1,295,144 1,336,622 1,132,641 1,365,910 1,418,553EXPENSE

SALARIES & WAGES123528500101 FULL-TIME WAGES 169,533 168,941 234,049 175,848 220,000 243,936123528500125 COMMUNITY CENTER COORDINATOR 0 0 0 0 0 0123528500135 MAINTENANCE LABOR FULL-TIME 0 0 0 0 0 0123528500145 FITNESS CENTER MANAGER 0 0 0 0 0 0123528500165 COMMUNITY CENTER REGISTRAR 0 0 0 0 0 0123528500175 AQUATICS SUPERVISOR 0 0 0 0 0 0123528500180 COMMUNITY CENTER TECHNICIAN 0 0 0 0 0 0123528500270 ACCRUED COMP TIME 0 641 0 9,710 0 0123528500275 ACCRUED COMP TIME REVERSAL 0 0 0 -8,748 0 0123528500999 OVERTIME 6,991 12,190 5,000 10,007 9,900 5,000123528505101 PART-TIME WAGES 0 0 0 0 0 0

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123528505110 CLERICAL PART-TIME 10,452 10,534 8,354 8,500 10,372 11,358123528505125 MAINTENANCE LABOR PART-TIME 9,192 15,470 17,562 2,179 17,562 30,173123528505152 FITNESS CENTER MANAGER 8,533 10,170 0 0 0 0123528505155 BUILDING ATTENDANT 49,092 48,485 52,386 48,100 52,000 56,095123528505160 FITNESS CENTER ATTENDANT 57,704 55,670 61,987 46,633 57,000 58,397123528505175 POOL MANAGERS 18,023 17,563 20,305 14,869 18,000 20,183123528505180 LOCKER ROOM ATTENDANTS 29,588 32,327 31,705 21,721 24,000 13,762123528505185 FRONT DESK ATTENDANT 102,001 99,501 105,168 89,014 106,028 116,647123528505190 BABYSITTERS 20,586 22,340 26,115 19,191 23,000 27,250123528505200 FITNESS INSTRUCTORS 0 0 0 0 0 0123528505205 PERSONAL TRAINERS 33,216 43,434 43,692 28,283 35,000 40,617123528505210 MASSAGE THERAPISTS 0 0 0 0 0 0123528505215 GYM ATTENDANT 0 0 550 0 550 550123528505220 LIFEGUARDS 152,600 148,311 153,504 124,485 150,000 152,685


BENEFITS123528510100 EMPLOYEE MEDICAL INSURANCE 36,508 42,631 61,476 43,361 55,000 78,544123528510105 EMPLOYEE DENTAL INSURANCE 2,025 2,435 2,839 2,301 2,700 3,880123528510110 EMPLOYEE VISION INSURANCE 589 712 811 709 860 1,315123528510115 EMPLOYEE LIFE INSURANCE 217 250 355 263 300 407

TOTAL BENEFITS 39,338 46,028 65,481 46,635 58,860 84,146

SUPPLIES123528520100 OFFICE SUPPLIES 5,006 5,441 7,840 3,837 7,840 7,840123528520105 PRINTED SUPPLIES 476 150 3,000 456 3,000 3,000123528520115 DATA PROCESSING SUPPLIES 3,147 1,687 3,520 5,656 3,900 4,180123528520130 SMALL TOOLS 679 674 750 1,333 1,600 2,000123528520145 JANITORIAL SUPPLIES 30,539 34,142 34,403 29,304 34,403 38,403123528520150 LAUNDRY SUPPLIES 16,617 21,801 17,430 16,078 19,000 21,044123528520155 PAINTING SUPPLIES 1,400 6,841 2,075 1,510 2,075 1,575123528520160 STRUCTURAL SUPPLIES 444 138 0 0 0 0123528520165 UNIFORMS 1,408 1,135 1,710 1,051 1,710 1,710123528520166 AQUATIC UNIFORMS 0 2,778 3,899 1,464 3,899 3,363123528520175 PRO SHOP SUPPLIES 648 260 403 16 200 403123528520180 CHILD CARE SUPPLIES 300 272 450 83 450 450123528520185 MASSAGE THERAPY SUPPLIES 0 0 0 0 0 0123528520190 FIRST AID SUPPLIES 3,360 1,534 2,800 1,965 2,800 2,800123528520191 AQUATIC FIRST AID SUPPLIES 0 1,475 2,205 794 2,000 1,605123528520195 POOL MAINT EQUIPMENT SUPPLIES 5,057 10,603 7,000 11,520 15,000 10,000123528520200 CHEMICALS 14,919 17,666 16,500 12,624 19,950 22,000123528520215 SEASONAL PASS SUPPLIES 0 1,095 1,150 0 1,000 1,150123528520245 MATERIALS & SUPPLIES, NEC 89 412 500 1,299 500 500123528520255 BOOKS & PUBLICATIONS 417 301 170 301 170 170

TOTAL SUPPLIES 84,506 108,406 105,804 89,291 119,497 122,193

CONTRACTUAL123528530100 ADVERTISING 1,432 5,366 7,900 252 7,900 7,900123528530105 DATA PROCESSING 8,930 9,479 21,062 12,605 21,062 20,034123528530115 ASSOCIATION DUES 488 1,464 777 259 1,036 1,036123528530125 LABOR - HELP 0 0 500 0 500 500123528530130 CUSTODIAL SERVICES 52,944 53,170 54,000 39,852 54,000 67,500123528530135 REFUSE DISPOSAL 2,363 3,840 6,000 4,408 6,000 6,000123528530160 POSTAGE 2,476 1,782 4,500 1,305 3,000 4,500123528530175 EQUIPMENT RENTAL 1,137 2,533 500 649 500 500123528530205 PRINTING 3,041 2,394 6,550 866 6,550 5,900123528530207 MARKETING SERVICES 1,410 175 0 0 0 0123528530215 PEST CONTROL 1,203 1,302 1,525 1,100 1,525 1,525123528530225 VIDEO/AUDIO SUBSCRIPTIONS 3,098 3,427 3,264 3,096 3,672 3,672123528530255 CONTRACTUAL SERVICE, NEC 1,420 10,861 7,000 3,044 7,000 7,000123528530270 M&R-FITNESS EQUIPMENT 24,976 17,080 20,800 15,627 20,800 20,800123528530275 M&R-MACHINERY & EQUIPMENT 27,362 37,943 40,670 40,152 40,670 40,670123528530280 M&R-FACILITIES 68,130 70,434 65,330 62,481 65,330 65,330123528530285 M&R-GROUNDS 450 1,143 4,000 348 4,000 4,000123528530310 M&R-VANDALISM 0 0 0 0 0 0123528530325 M&R-OFFICE EQUIPMENT 1,541 1,684 2,100 842 2,100 2,100123528530335 M&R-FIRE & SAFETY SERVICES 8,340 6,295 5,175 3,487 5,175 5,175123528530400 PHOTOGRAPHY 0 0 1,000 0 1,000 1,000123528530405 PERSONAL TRAINERS 0 0 0 0 0 0

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2014

123528530410 SECURITY SERVICES 1,165 341 1,000 387 1,000 1,000123528530999 OTHER CONTRACTUAL SERVICES 0 633 1,500 0 1,500 1,500



TOTAL UTILITIES 212,453 183,878 201,300 167,733 224,400 230,500

MISCELLANEOUS123528580110 EMPLOYEE DEVELOPMENT 6,649 2,587 4,003 2,273 4,000 5,365123528580111 AQUATIC EMPLOYEE DEVELOPMENT 0 0 450 0 450 450123528580115 PERSONNEL EXPENSE 0 0 0 0 0 0123528580120 EDUCATIONAL TRAINING 0 31 0 25 0 0123528580125 TRAVEL EXPENSE 132 437 600 460 600 600123528580135 BANK CHARGES 12,135 14,396 15,000 15,272 21,000 15,000123528580999 OTHER MISC EXPENSE 286 351 500 385 500 500


TOTAL EXPENSE 1,234,917 1,273,036 1,408,668 1,102,623 1,407,039 1,503,048

TOTAL REVENUE 1,232,088 1,295,144 1,336,622 1,132,641 1,365,910 1,418,553TOTAL EXPENSE 1,234,917 1,273,036 1,408,668 1,102,623 1,407,039 1,503,048NET INCOME/LOSS -2,829 22,108 -72,046 30,018 -41,129 -84,495

123529 - COMMUNITY CENTER FITNESS PROGRAMSREVENUE

PROGRAM FEES123529491251 PRIVATE SWIM LESSONS 22,895 26,940 21,150 27,320 28,000 30,500123529491350 GRP FITNESS DAILYS & PUNCH CAR 81,468 72,230 353,366 185,368 277,000 323,206123529491351 FITNESS CLASSES 249,517 260,685 77,899 122,124 125,000 71,475123529491352 INSTRUCTIONAL CLASSES 96,196 101,320 100,577 89,051 96,550 98,219123529491353 DROP-IN PROGRAMS 0 0 0 0 0 0123529491354 SWIM LESSONS 172,697 174,574 180,932 188,204 182,000 201,180123529491355 AQUA AEROBICS 50,400 51,760 9,801 11,119 11,111 0123529491356 SPECIAL EVENTS 303 2,061 1,530 1,732 2,000 1,530123529491357 PERSONAL TRAINING PROGRAMS 0 0 0 0 0 0123529491358 ADULT LEAGUES - FITNESS 4,045 4,916 4,437 5,055 4,437 5,767123529491359 YOUTH LEAGUES - FITNESS 0 -16 464 0 0 495


TOTAL REVENUE 677,522 694,471 750,156 629,974 726,098 732,372

EXPENSE

PROGRAM INSTRUCTORS123529590251 PRIVATE SWIM LESSONS 12,890 16,814 10,625 16,690 17,500 19,000123529590350 GRP FITNESS CLASSES 37,336 31,713 137,075 94,006 29,016 139,004123529590351 FITNESS CLASSES 132,997 138,028 26,752 29,160 120,000 28,468123529590352 INSTRUCTIONAL CLASSES 277 157 0 162 162 0123529590354 SWIM LESSONS 56,230 63,338 56,794 48,727 62,000 75,664123529590355 AQUA AEROBICS 15,540 16,409 4,125 10,825 14,600 0123529590356 SPECIAL EVENTS 0 0 0 0 0 0123529590357 PERSONAL TRAINING PROGRAMS 0 0 0 0 0 0123529590358 ADULT LEAGUES - FITNESS 0 0 0 0 0 0123529590359 YOUTH LEAGUES - FITNESS 0 0 316 0 0 316


PROGRAM SUPPLIES AND EQUIPMENT123529591251 PRIVATE SWIM LESSONS 0 0 0 0 0 0123529591350 GROUP FITNESS CLASSES 4,992 6,200 15,600 12,374 15,600 15,600123529591351 FITNESS CLASSES 10,409 8,755 0 948 928 0123529591352 INSTRUCTIONAL CLASSES 1,221 285 1,000 892 1,000 1,000123529591354 SWIM LESSONS 4,672 614 1,500 1,512 1,500 1,500123529591355 AQUA AEROBICS 1,295 3,210 0 0 0 0123529591356 SPECIAL EVENTS 4,137 5,448 4,100 358 4,100 4,700123529591357 PERSONAL TRAINING PROGRAM 0 0 0 0 0 0

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2014

123529591358 ADULT LEAGUES - FITNESS 0 0 140 0 140 140123529591359 YOUTH LEAGUES - FITNESS 0 0 0 0 0 0


PROGRAM CONTRACTUAL123529592351 FITNESS CLASSES 0 0 0 0 0 0123529592352 INSTRUCTIONAL CLASSES 54,672 59,623 58,867 35,533 55,000 60,318


TOTAL EXPENSE 336,668 350,592 316,894 251,186 321,546 345,710


TOTAL COMMUNITY CENTER REVENUE 1,909,610 1,989,615 2,086,778 1,762,615 2,092,008 2,150,925TOTAL COMMUNITY CENTER EXPENSE 1,571,585 1,623,628 1,725,562 1,353,809 1,728,585 1,848,758COMMUNITY CENTER NET INCOME/LOSS 338,025 365,987 361,216 408,806 363,423 302,167

88




REVENUEInterest - - - - - Fees and Admissions 197,640 180,700 184,225 185,800 1,575 Rental Income 2,635 850 800 900 100 Sales 2,788 1,250 1,700 1,700 - Miscellaneous 184 - - - - Program Fees 73,954 79,500 78,480 79,480 1,000

Total Revenue 277,201 262,300 265,205 267,880 2,675

EXPENSESalaries and Wages 80,642 81,439 69,114 76,989 7,875 Benefits - - - - - Supplies 5,245 11,895 12,814 13,774 960 Contractual 37,173 27,560 31,110 25,810 (5,300) Utilities 14,322 13,625 14,965 16,170 1,205 Miscellaneous - - - - - Program Instructors - - - - - Program Supplies and Equipment 791 600 950 650 (300) Program Contractual 60,162 61,000 61,536 61,536 -

Total Expense 198,336 196,119 190,489 194,929 4,440

NET CENTER INCOME/(LOSS) 78,865 66,181 74,716 72,951 (1,765)

DRIVING RANGE CENTERYr-End

Estimate

1/28/20158:31 PM

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2014

124030 - DRIVING RANGEREVENUE

FEES & ADMISSIONS124030420290 COUPON BOOKS 16,980 23,580 28,500 16,200 18,000 24,000124030420310 LESSON BUCKET 1,533 1,576 9,625 32 9,700 9,500124030420315 BUSHEL BUCKET 77,027 106,110 81,900 89,455 86,000 86,300124030420320 LARGE BUCKET 63,074 53,526 52,200 55,539 55,000 54,000124030420325 MEDIUM BUCKET 15,925 12,848 12,000 11,640 12,000 12,000


RENTAL INCOME124030430135 CLUB RENTALS 922 964 600 676 750 700124030430140 RANGE RENTALS 0 1,671 200 190 100 200

TOTAL RENTAL INCOME 922 2,635 800 866 850 900

SALES124030440105 VENDING 434 760 400 269 400 400124030440110 PRO SHOP SALES 876 766 700 308 350 700124030440125 USED EQUIPMENT SALES 713 1,262 600 4 500 600

TOTAL SALES 2,023 2,788 1,700 581 1,250 1,700

MISCELLANEOUS124030480100 SALES TAX REVENUE 0 0 0 0 0 0124030480110 CLUB REPAIR REVENUE 0 0 0 0 0 0124030480120 CASH OVER/SHORT -187 184 0 -157 0 0124030480999 MISCELLANEOUS REVENUE 663 0 0 0 0 0

TOTAL MISCELLANEOUS 476 184 0 -157 0 0

PROGRAM FEES124030491688 PRIVATE LESSONS 0 49,405 48,750 54,729 49,000 48,750124030491689 GROUP LESSONS 22,018 23,779 25,230 22,361 25,000 25,230124030491690 GOLF SPECIAL EVENTS 1,309 770 4,500 4,453 5,500 5,500


TOTAL REVENUE 201,287 277,201 265,205 255,699 262,300 267,880

EXPENSE

SALARIES & WAGES124030500101 FULL-TIME WAGES 6,643 6,966 7,139 5,848 7,139 7,429124030500120 COORD OF REVENUE FACILITIES 0 0 0 0 0 0124030500135 MAINTENANCE LABOR FULL-TIME 0 0 0 0 0 0124030500999 OVERTIME 260 642 500 723 800 800124030505101 PART-TIME WAGES 0 0 0 0 0 0124030505125 MAINTENANCE LABOR PART-TIME 1,697 1,690 1,470 1,987 1,500 1,515124030505225 CASHIERS 28,185 28,568 24,320 22,320 24,000 24,320124030505230 BALL PICKERS AND GROUNDS STAFF 20,962 27,791 19,350 30,464 30,000 23,125124030505235 DRIVING RANGE SUPERVISOR 15,306 14,985 16,335 14,195 18,000 19,800124030505240 GROUP LESSONS INSTRUCTORS 0 0 0 0 0 0


SUPPLIES124030520100 OFFICE SUPPLIES 151 266 250 567 500 500124030520105 PRINTED SUPPLIES 0 0 0 0 0 0124030520135 GAS, OIL, LUBS 0 74 350 56 1,300 1,300124030520145 JANITORIAL SUPPLIES 310 136 500 105 500 500124030520155 PAINTING SUPPLIES 0 199 1,000 0 250 500124030520160 STRUCTURAL SUPPLIES 18 7 0 0 0 0124030520165 UNIFORMS 356 769 1,260 882 1,000 1,060124030520175 PRO SHOP SUPPLIES 639 451 320 0 320 320124030520190 FIRST AID SUPPLIES 0 0 84 0 25 84124030520210 PROGRAM SUPPLIES 125 0 0 153 0 0124030520220 FACILITY SUPPLIES 5,571 3,278 8,750 2,126 8,000 9,210124030520230 GOLF CLUB REPAIRS EXPENSE 0 0 0 0 0 0124030520245 MATERIALS & SUPPLIES, NEC 0 65 300 20 0 300124030520255 BOOKS & PUBLICATIONS 0 0 0 0 0 0

TOTAL SUPPLIES 7,170 5,245 12,814 3,910 11,895 13,774

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PAGE: 43


2014

CONTRACTUAL124030530100 ADVERTISING 0 150 1,000 0 500 1,000124030530105 DATA PROCESSING 0 0 120 0 120 120124030530115 ASSOCIATION DUES 0 0 0 0 0 0124030530120 NET HANGING SERVICES 8,302 4,400 5,000 0 1,000 1,000124030530135 REFUSE DISPOSAL 0 500 500 0 500 500124030530160 POSTAGE 0 0 0 0 0 0124030530205 PRINTING 240 152 1,000 179 250 500124030530207 MARKETING SERVICES 545 50 0 0 0 0124030530215 PEST CONTROL 95 0 350 0 100 100124030530255 CONTRACTUAL SERVICE, NEC 0 0 200 0 200 200124030530275 M&R-MACHINERY & EQUIPMENT 1,203 5,407 4,500 2,311 4,500 4,500124030530280 M&R-FACILITIES 1,123 4,347 2,000 5,716 4,500 4,000124030530285 M&R-GROUNDS 9,803 19,439 12,000 6,547 12,000 10,000124030530310 M&R-VANDALISM 0 0 0 0 0 0124030530325 M&R-OFFICE EQUIPMENT 0 0 200 0 200 200124030530330 M&R-VEHICLES 397 0 1,000 1,379 2,000 2,000124030530335 M&R-FIRE & SAFETY SERVICES 592 2,729 1,440 260 1,440 1,440124030530410 SECURITY SERVICES 310 0 1,800 420 250 250


UTILITIES124030540100 ELECTRICITY 3,251 5,362 6,210 2,651 3,425 4,100124030540110 PHONE 937 647 1,825 878 700 1,800124030540115 WATER 7,575 8,313 6,930 6,042 9,500 10,270

TOTAL UTILITIES 11,763 14,322 14,965 9,571 13,625 16,170

MISCELLANEOUS124030580110 EMPLOYEE DEVELOPMENT 0 0 0 0 0 0124030580115 PERSONNEL EXPENSE 0 0 0 0 0 0124030580120 EDUCATIONAL TRAINING 0 0 0 0 0 0124030580125 TRAVEL EXPENSE 0 0 0 0 0 0


PROGRAM INSTRUCTORS124030590688 PRIVATE LESSONS 0 0 0 0 0 0124030590689 GROUP LESSONS 5,053 0 0 0 0 0124030590690 GOLF SPECIAL EVENTS 0 0 0 0 0 0

TOTAL PROGRAM INSTRUCTORS 5,053 0 0 0 0 0

PROGRAM SUPPLIES AND EQUIPMENT124030591689 GROUP LESSONS 0 0 0 0 0 0124030591690 GOLF SPECIAL EVENTS 560 791 950 330 600 650


PROGRAM CONTRACTUAL124030592688 PRIVATE LESSONS 0 44,482 43,875 48,917 44,000 43,875124030592689 GROUP LESSONS 1,464 15,681 17,661 14,015 17,000 17,661


TOTAL EXPENSE 121,671 198,336 190,489 169,091 196,119 194,929


91




REVENUEFees & Admissions 23,715 33,000 51,276 44,863 Rental Income 26,777 32,606 32,607 35,611 Sales 352 300 300 300 - Grants and Donations 11,447 10,000 11,000 10,550 Miscellaneous 9 - - - - Program Fees 124,138 145,590 222,541 206,486 (16,055)

Total Revenue 186,438 221,496 317,724 297,810 (16,055)

EXPENSESalaries and Wages 163,710 188,072 187,119 192,822 5,703 Benefits 29,512 37,500 35,865 41,596 5,731 Supplies 8,099 8,940 9,660 9,449 (211) Contractual 28,428 32,778 34,226 49,917 15,691 Utilities 24,742 34,275 32,225 38,801 6,576 Bank Charges 120 100 100 100 - Employee Development 1,669 2,065 2,065 2,320 255 Miscellaneous - - - - - Program Instructors 28,856 29,768 34,696 36,603 1,907 Program Supplies and Equipment 49,552 40,913 67,824 57,932 (9,893) Program Contractual 24,404 20,935 36,631 32,815 (3,816)

Total Expense 359,092 395,346 440,411 462,354 21,943

NET CENTER INCOME/(LOSS) (172,654) (173,850) (122,687) (164,544) (41,857)

Senior Center consolidated into Financial Statements beginning 1-1-04.

Yr-End Estimate

SENIOR CENTER

1/28/20158:32 PM

92

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2014

125035 - SENIOR CENTER OPERATIONSREVENUE

FEES AND ADMISSIONS125035420265 DAILY FEES 138 676 1,200 896 1,000 1,400125035420730 SENIOR CENTER MEMBERSHIPS 28,583 23,039 50,076 22,477 32,000 43,463

TOTAL FEES AND ADMISSIONS 28,721 23,715 51,276 23,373 33,000 44,863

RENTAL INCOME125035430100 BUILDING RENTAL - CENTENNIAL P 18,178 26,777 32,607 25,261 32,606 35,611

TOTAL RENTAL INCOME 18,178 26,777 32,607 25,261 32,606 35,611SALES125035440105 VENDING 290 352 300 139 300 300

TOTAL SALES 290 352 300 139 300 300

GRANTS & DONATIONS125035470100 DONATIONS 3,580 11,447 11,000 5,755 10,000 10,550

TOTAL GRANTS AND DONATIONS 3,580 11,447 11,000 5,755 10,000 10,550

MISCELLANEOUS125035480120 CASH OVER/SHORT 13 6 0 32 0 0125035480130 SENIOR SERVICES CONTRIBUTIONS 0 0 0 0 0 0125035480999 MISCELLANEOUS REVENUE 1,464 3 0 0 0 0

TOTAL MISCELLANEOUS 1,476 9 0 32 0 0

TOTAL REVENUE 52,243 62,300 95,183 54,560 75,906 91,324

EXPENSE

SALARIES & WAGES125035500101 FULL-TIME WAGES 159,828 149,637 162,801 131,030 162,801 168,093125035500130 CLERICAL FULL-TIME 0 0 0 0 0 0125035500135 MAINTENANCE LABOR FULL-TIME 0 0 0 0 0 0125035500155 SENIOR CENTER DIRECTOR 0 0 0 0 0 0125035500270 ACCRUED COMP TIME 5,026 1,281 0 1,452 0 0125035500275 ACCRUED COMP TIME REVERSAL -5,621 -1,456 0 -1,131 0 0125035500999 OVERTIME 1,222 403 500 274 400 500125035505101 PART-TIME WAGES 0 0 0 0 0 0125035505110 CLERICAL PART-TIME 6,376 8,856 7,447 7,209 8,500 7,377125035505155 BUILDING ATTENDANT 10,411 4,990 16,371 21,594 16,371 16,852


BENEFITS125035510100 EMPLOYEE MEDICAL INSURANCE 28,884 27,300 33,265 28,657 35,000 38,793125035510105 EMPLOYEE DENTAL INSURANCE 1,542 1,603 1,789 1,468 1,789 1,968125035510110 EMPLOYEE VISION INSURANCE 437 462 531 502 531 650125035510115 EMPLOYEE LIFE INSURANCE 174 148 280 148 180 185

TOTAL BENEFITS 31,037 29,512 35,865 30,775 37,500 41,596

SUPPLIES125035520100 OFFICE SUPPLIES 2,181 2,651 2,730 1,903 2,730 2,730125035520105 PRINTED SUPPLIES 0 266 0 20 0 0125035520110 MEMBERSHIP SERVICES SUPPLIES 4,149 3,405 4,000 2,644 3,500 4,059125035520145 JANITORIAL SUPPLIES 584 595 1,200 1,343 1,200 1,200125035520190 FIRST AID SUPPLIES 47 95 150 123 150 150125035520245 MATERIALS & SUPPLIES, NEC 963 844 1,100 557 1,000 950125035520255 BOOKS & PUBLICATIONS 314 242 480 300 360 360

TOTAL SUPPLIES 8,237 8,099 9,660 6,890 8,940 9,449

CONTRACTUAL125035530100 ADVERTISING 0 2,878 1,668 1,042 1,668 1,668125035530105 DATA PROCESSING 338 533 720 387 720 720125035530115 ASSOCIATION DUES 283 1,066 518 90 518 518125035530160 POSTAGE 4,007 3,220 4,080 3,753 4,000 4,080125035530205 PRINTING 11,382 12,549 13,475 10,795 13,000 14,860125035530207 MARKETING SERVICES 1,041 0 0 0 0 0125035530255 CONTRACTUAL SERVICE, NEC 4,872 4,872 5,000 5,192 4,872 11,406125035530280 M&R-FACILITIES 2,703 1,807 1,700 3,352 4,000 9,700

93

1/30/20158:40 AM


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2014

125035530325 M&R-OFFICE EQUIPMENT 803 1,503 7,065 1,151 4,000 6,965125035530400 PHOTOGRAPHY 0 0 0 0 0 0



TOTAL UTILITIES 29,184 24,742 32,225 25,475 34,275 38,801

MISCELLANEOUS125035580110 EMPLOYEE DEVELOPMENT 1,234 1,669 2,065 1,193 2,065 2,320125035580115 PERSONNEL EXPENSE 0 0 0 0 0 0125035580120 EDUCATIONAL TRAINING 0 0 0 0 0 0125035580125 TRAVEL EXPENSE 131 120 100 10 100 100125035580135 BANK CHARGES 0 0 0 0 0 0


TOTAL EXPENSE 272,493 256,280 301,260 250,534 303,730 335,005


125036 - SENIOR PROGRAMSREVENUE

PROGRAM FEES125036491611 DOG OBEDIENCE 15,268 17,635 18,027 12,844 18,000 18,333125036491635 PROGRAMS AT SENIOR CENTER 0 1,438 5,000 1,277 3,000 5,000125036491750 MONTHLY MEETINGS 18,374 12,678 17,900 9,964 12,000 12,225125036491751 SPECIAL EVENTS 21,516 12,846 17,780 2,489 10,500 13,432125036491752 FUNDRAISING ACTIVITIES 13,702 8,732 29,400 11,949 12,000 22,475125036491753 CERAMICS CLASS - SENIOR 5,716 5,308 6,384 4,053 3,066 6,912125036491754 UKETONES 0 390 1,050 300 500 810125036491755 CLASSES - SENIOR 7,057 6,101 12,400 9,906 9,714 12,400125036491756 TRIPS 29,495 20,388 40,442 19,811 26,710 41,338125036491757 SENIOR/ADULT SPORTS 0 0 4,080 0 0 1,736125036491758 MENS FOLLIES 0 0 0 0 0 0125036491759 VOLUNTEER RECOGNITION 600 400 600 200 200 600125036491760 ICE CREAM SOCIAL 0 0 250 5 150 250125036491761 FOURTH OF JULY 0 0 1,280 0 0 850125036491762 GOLF OUTINGS 8,276 7,879 10,424 6,118 8,000 10,424125036491763 MENS CLUB 1,379 365 1,670 171 480 960125036491764 WOMENS CLUB 8,550 6,997 9,890 3,764 6,114 9,040125036491765 WOMENS CARD PARTY 0 661 450 442 0 0125036491766 OCTOBERFEST 1,337 -126 1,600 0 0 0125036491767 CHRISTMAS PARTY 0 469 3,300 456 4,300 4,300125036491768 NEW YEARS EVE PARTY 914 227 1,275 251 1,015 1,105125036491769 SOCK HOP 0 0 0 0 0 0125036491770 EXTENDED TRAVEL 304 557 3,900 983 1,200 3,900125036491771 EXERCISE 10,448 8,776 11,687 10,287 12,500 14,000125036491772 LINE DANCE 0 0 0 0 0 0125036491773 TAI CHI 816 2,604 2,520 2,734 3,000 2,806125036491774 JUST LUNCH 0 1,062 2,205 1,496 2,000 2,100125036491775 HUMANITIES 0 0 0 0 0 0125036491776 CREATIVE WRITING 0 0 0 0 0 0125036491777 TAP DANCE 1,410 1,647 2,750 2,055 3,200 4,512125036491778 BINGO & LUNCH 0 108 3,360 2,049 2,733 3,360125036491779 COMPUTER CLASSES 304 1,223 1,200 382 72 1,200125036491780 ART 3,300 3,701 3,464 2,399 2,546 3,520125036491781 CHORUS 536 441 925 336 500 970125036491790 ACTIVE ADULT SPEC INTEREST 1,467 1,632 7,328 620 2,090 7,928


TOTAL REVENUE 150,770 124,138 222,541 107,341 145,590 206,486

94

1/30/20158:40 AM


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2014

EXPENSE

PROGRAM INSTRUCTORS125036590611 DOG OBEDIENCE 5,944 5,651 5,487 4,741 5,820 5,535125036590752 FUNDRAISING ACTIVITIES 300 0 950 700 700 800125036590753 CERAMICS CLASS - SENIOR 5,471 5,561 5,724 4,419 3,658 5,894125036590754 UKETONES 0 315 360 150 250 360125036590755 CLASSES - SENIOR 5,190 4,073 4,662 3,828 3,504 4,662125036590757 SENIOR/ADULT SPORTS 0 0 1,200 0 0 1,200125036590771 EXERCISE 7,560 7,186 9,245 6,576 8,736 9,373125036590772 LINE DANCE 0 0 0 0 0 0125036590773 TAI CHI 0 1,478 1,398 1,425 1,623 1,440125036590776 CREATIVE WRITING 0 0 0 0 0 0125036590777 TAP DANCE 2,171 2,145 1,998 2,609 2,462 3,289125036590778 BINGO & LUNCH 0 0 0 0 0 0125036590779 COMPUTER CLASSES 0 0 0 0 0 0125036590780 ART 1,925 1,786 1,858 1,452 1,493 1,913125036590781 CHORUS 1,217 662 918 576 650 945125036590790 ACTIVE ADULT SPEC INTEREST 0 0 896 0 872 1,191


PROGRAM SUPPLIES AND EQUIPMENT125036591611 DOG OBEDIENCE 479 381 620 260 620 620125036591750 MONTHLY MEETINGS 9,236 9,550 10,630 5,031 5,650 6,285125036591751 SPECIAL EVENTS 11,873 5,334 6,400 2,178 4,000 6,355125036591752 FUNDRAISING ACTIVITIES 10,561 6,272 16,225 4,541 5,820 11,025125036591753 CERAMICS CLASS - SENIOR 0 0 0 256 0 0125036591754 UKETONES 0 7 338 0 0 330125036591755 CLASSES - SENIOR 32 292 798 1,079 700 798125036591756 TRIPS 1,059 5,598 4,160 2,410 5,364 7,830125036591757 SENIOR/ADULT SPORTS 0 0 270 72 0 100125036591758 MENS FOLLIES 52 0 0 0 0 0125036591759 VOLUNTEER RECOGNITION 1,513 1,258 1,550 1,254 1,254 1,025125036591760 ICE CREAM SOCIAL 0 108 175 46 45 55125036591761 FOURTH OF JULY 0 0 690 0 0 370125036591762 GOLF OUTINGS 7,330 7,729 8,560 5,700 7,000 8,560125036591763 MENS CLUB 1,728 551 1,362 78 240 720125036591764 WOMENS CLUB 4,759 4,550 4,660 2,623 2,970 4,310125036591765 WOMENS CARD PARTY 0 0 280 0 0 0125036591766 OCTOBERFEST 659 644 870 0 0 0125036591767 CHRISTMAS PARTY 2,182 2,573 2,300 0 3,000 2,700125036591768 NEW YEARS EVE PARTY 839 193 675 0 520 570125036591770 EXTENDED TRAVEL 301 0 0 0 0 0125036591771 EXERCISE 264 293 950 201 300 700125036591772 LINE DANCE 0 0 0 0 0 0125036591774 JUST LUNCH 0 568 1,733 1,128 1,172 1,651125036591775 HUMANITIES 0 14 48 24 0 48125036591776 CREATIVE WRITING 0 0 0 0 0 0125036591777 TAP DANCE 0 0 0 37 38 0125036591778 BINGO & LUNCH 0 2,118 2,670 1,636 2,080 2,580125036591779 COMPUTER CLASSES 270 997 800 0 60 0125036591780 ART 0 0 100 0 0 100125036591781 CHORUS 0 63 0 0 0 0125036591790 ACTIVE ADULT SPEC INTEREST 0 460 960 116 80 1,200


PROGRAM CONTRACTUAL125036592611 DOG OBEDIENCE 0 0 0 20 0 0125036592750 MONTHLY MEETINGS 2,925 2,205 1,901 2,325 1,450 2,250125036592751 SPECIAL EVENTS 5,173 3,011 3,430 719 3,000 2,725125036592752 FUNDRAISING ACTIVITIES 600 825 0 0 0 0125036592756 TRIPS 26,864 13,522 23,390 15,000 13,500 20,170125036592757 SENOR/ADULT SPORTS 0 0 0 0 0 0125036592759 VOLUNTEER RECOGNITION 240 0 0 0 0 0125036592761 FOURTH OF JULY 0 0 300 0 0 250125036592763 MENS CLUB 0 0 200 0 0 200125036592764 WOMENS CLUB PROGRAM 2,650 3,770 2,950 1,381 1,700 2,600125036592766 OCTOBERFEST 0 0 500 0 0 0125036592767 CHRISTMAS PARTY 0 0 300 0 165 300

95

1/30/20158:40 AM


PAGE: 50


2014

125036592768 NEW YEARS EVE PARTY 0 335 200 0 300 200125036592771 EXERCISE 0 0 100 0 0 100125036592779 COMPUTER CLASSES 0 0 0 300 0 800125036592780 ART CLASSES 0 0 0 0 0 0125036592790 ACTIVE ADULT SPEC INTEREST 575 335 2,080 340 260 1,940


TOTAL EXPENSE 121,943 102,812 139,151 75,513 91,616 127,349


TOTAL SENIOR CENTER REVENUE 203,013 186,438 317,724 161,901 221,496 297,810TOTAL SENIOR CENTER EXPENSE 394,436 359,092 440,411 326,047 395,346 462,354TOTAL SENIOR CENTER NET INCOME -191,423 -172,654 -122,687 -164,146 -173,850 -164,544

96




REVENUEFees and Admissions 2,739 700 3,000 2,000 (1,000) Rental Income 9,629 10,000 10,000 10,250 Sales 198 50 50 50 Miscellaneous - - - - Program Fees (678) - 1,500 - (1,500)

Total Revenue 11,888 10,750 14,550 12,300 (2,500)

EXPENSESalaries and Wages 4,201 4,800 6,125 6,530 405 Supplies 978 2,275 2,300 2,300 - Contractual 46 500 1,500 1,500 - Utilities 1,417 1,660 1,725 1,725 - Miscellaneous - - - - - Program Supplies - - - - - Program Contractual 182 - 1,050 - (1,050)

Total Expense 6,822 9,235 12,700 12,055 (645)

NET CENTER INCOME/(LOSS) 5,065 1,515 1,850 245 (1,605)

BATTING CAGES CENTERYr-End

Estimate

1/28/20158:32 PM

97

1/30/20158:40 AM


PAGE: 51


2014

125539 - BATTING CAGESREVENUE

125539420330 BATTING CAGE TOKEN 5,078 2,739 3,000 711 700 2,000TOTAL FEES & ADMISSIONS 5,078 2,739 3,000 711 700 2,000

RENTAL INCOME125539430210 BATTING CAGE RENTALS 3,270 9,629 10,000 9,848 10,000 10,250


SALES125539440105 VENDING 91 198 50 96 50 50

TOTAL SALES 91 198 50 96 50 50

MISCELLANEOUS125539480120 CASH OVER/SHORT 0 0 0 0 0 0


PROGRAM FEES125539491137 BATTING CAGE CLASSES 1,516 -678 1,500 0 0 0

TOTAL PROGRAM FEES 1,516 -678 1,500 0 0 0

TOTAL REVENUE 9,955 11,888 14,550 10,655 10,750 12,300

EXPENSE

SALARIES & WAGES125539500101 FULL-TIME WAGES 0 0 0 0 0 0125539500135 MAINTENANCE LABOR FULL-TIME 0 0 0 0 0 0125539500999 OVERTIME 593 223 500 213 500 500125539505101 PART-TIME WAGES 0 0 0 0 0 0125539505280 CAGE ATTENDANT 6,208 3,978 5,625 4,964 4,300 6,030125539505285 BAT CAGE MAINTENANCE 0 0 0 0 0 0


SUPPLIES125539520100 OFFICE SUPPLIES 0 0 50 46 50 50125539520165 UNIFORMS 0 92 200 60 200 200125539520190 FIRST AID SUPPLIES 0 0 50 0 25 50125539520220 FACILITY SUPPLIES 1,595 885 2,000 170 2,000 2,000125539520245 MATERIALS & SUPPLIES, NEC 1,339 0 0 0 0 0

TOTAL SUPPLIES 2,933 977 2,300 275 2,275 2,300

CONTRACTUAL125539530100 ADVERTISING 0 0 500 0 0 500125539530160 POSTAGE 0 0 0 0 0 0125539530205 PRINTING 215 0 500 0 0 500125539530207 MARKETING SERVICES 75 0 0 0 0 0125539530310 M&R-VANDALISM 0 0 0 0 0 0125539530340 M&R-BATTING CAGE EQUIP 338 46 500 0 500 500125539530400 PHOTOGRAPHY 0 0 0 0 0 0

TOTAL CONTRACTUAL 628 46 1,500 0 500 1,500

UTILITIES125539540100 ELECTRICITY 1,746 1,417 1,725 1,277 1,660 1,725125539540110 PHONE 0 0 0 0 0 0

TOTAL UTILITIES 1,746 1,417 1,725 1,277 1,660 1,725

MISCELLANEOUS125539580999 OTHER MISCELLANEOUS EXPENSE 0 0 0 0 0 0


PROGRAM SUPPLIES125539591137 BATTING CAGE CLASSES 0 0 0 0 0 0


PROGRAM CONTRACTUAL125539592137 BATTING CAGE CLASSES 1,188 182 1,050 0 0 0

98

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2014

TOTAL PROGRAM CONTRACTUAL 1,188 182 1,050 0 0 0

TOTAL EXPENSE 13,296 6,822 12,700 6,729 9,235 12,055

TOTAL REVENUE 9,955 11,888 14,550 10,655 10,750 12,300TOTAL EXPENSE 13,296 6,822 12,700 6,729 9,235 12,055NET INCOME/LOSS -3,341 5,065 1,850 3,925 1,515 245

99




REVENUEBond Proceeds - - - - - Grants and Donations - - - - Intergovernmental Revenue - - - - - Miscellaneous - - - - -

Total Revenue - - - - -

EXPENSEContractual - - - - - Debt Service - - - - - Miscellaneous - - - - - Capital Expenditures 107,790 2,625 - - -

Total Expense 107,790 2,625 - - -

NET CENTER INCOME/(LOSS) (107,790) (2,625) - - -

RECREATION CAPITAL CENTERYr-End

Estimate

1/28/20158:33 PM

100

1/30/20158:40 AM


PAGE: 54


2014

126538 - CAPITAL OUTLAYREVENUE

GRANTS & DONATIONS126538470120 INTERGOVERNMENTAL REVENUE 0 0 0 0 0 0126538480999 MISCELLANEOUS REVENUE 0 0 0 0 0 0126538530245 PROFESSIONAL SERVICES 0 0 0 0 0 0

TOTAL GRANTS & DONATIONS 0 0 0 0 0 0




EXPENSE

CONTRACTUAL126538530245 PROFESSIONAL SERVICES 0 0 0 0 0 0


DEBT SERVICE126538570105 BOND INTEREST 0 0 0 0 0 0

TOTAL DEBT SERVICE 0 0 0 0 0 0

CAP-PARK SITES126538600000 GROUNDS 0 0 0 0 0 0

TOTAL CAP-PARK SITES 0 0 0 0 0 0

CAP-EQUIPMENT126538610000 MACHINERY & MECHNICAL EQUIP 0 75,825 0 0 0 0126538610010 VEHICLES 0 5,353 0 325 325 0126538610020 PROGRAM EQUIPMENT 0 0 0 0 0 0

TOTAL CAP-EQUIPMENT 0 81,178 0 325 325 0

CAP-ADMINISTRATION126538620000 COMPUTER ACQUISITION 0 0 0 0 0 0

TOTAL CAP-ADMINISTRATION 0 0 0 0 0 0

OTHER126538760000 FACILITIES-ALL 0 26,612 0 2,300 2,300 0126538760020 LAND ACQUISITION 0 0 0 0 0 0126538760030 LAND IMPROVEMENTS 0 0 0 0 0 0

TOTAL OTHER 0 26,612 0 2,300 2,300 0

TOTAL EXPENSE 0 107,790 0 2,625 2,625 0

TOTAL REVENUE 0 0 0 0 0 0TOTAL EXPENSE 0 107,790 0 2,625 2,625 0NET INCOME 0 -107,790 0 -2,625 -2,625 0

TOTAL REC FUND REVENUE 7,511,941 8,023,679 8,978,364 8,223,630 9,097,416 9,581,900TOTAL REC FUND EXPENSE 7,522,428 7,811,216 8,220,650 6,096,387 7,962,399 9,031,179TOTAL REC FUND NET INCOME -10,487 212,463 757,714 2,127,243 1,135,017 550,721

101





REVENUEGeneral RevenueTax Receipts, Current 61,071 60,966 60,966 62,210 1,244 Tax Receipts, Prior Yrs. 354 500 500 500 - Interest Income - - - - - Total General Revenues 61,425 61,466 61,466 62,710 1,244

Grants and Donations 1,300 8,753 1,156 1,490 334

Program Revenue 244,427 250,594 232,197 275,657 43,460


EXPENSEGeneral GovernmentSalaries Expense 80,201 87,419 92,890 115,613 22,723 Benefits 15,262 16,815 16,762 37,418 20,656 Supplies 7,786 8,162 8,183 8,187 4 Contractual 24,065 32,252 26,420 18,960 (7,460) Utilities 10,053 12,660 10,440 13,560 3,120 Miscellaneous - - 215 215 -

Program ExpenseProgram Instructors 111,963 126,444 111,003 115,661 4,658 Program Supplies 17,305 12,047 12,119 14,438 2,319 Program Contractual 11,590 13,076 13,260 13,521 261


NET FUND INCOME/(LOSS) 28,927 11,938 3,527 2,284 (1,243)



MUSEUM TAXING FUNDYr-End

Estimate

1/28/20158:38 PM

102

1/30/20158:40 AM


PAGE: 44


2014

124532 - NATURE CENTER OPERATIONSREVENUE

PROPERTY TAXES124532400135 PROPERTY TAXES - MUSEUM 59,058 61,071 60,966 59,953 60,966 62,210124532400160 PRIOR YEAR TAX RECEIPTS 700 354 500 615 500 500


GRANTS & DONATIONS124532470105 GRANTS/SPONSORSHIPS 0 0 0 8,033 8,033 0

TOTAL GRANTS & DONATIONS 0 0 0 8,033 8,033 0

TOTAL REVENUE 59,757 61,425 61,466 68,601 69,499 62,710

EXPENSE

SALARIES & WAGES124532500101 FULL-TIME WAGES 47,333 49,225 50,919 40,433 50,919 85,134124532500185 NATURE CENTER SUPERVISOR 0 0 0 0 0 0124532505101 PART-TIME WAGES 0 0 0 0 0 0124532505125 MAINTENANCE LABOR PART-TIME 0 0 0 0 0 0124532505165 ATTENDANT 19,215 20,425 29,611 25,324 26,500 29,957124532505170 NATURALIST 14,663 10,550 12,360 7,722 10,000 522


BENEFITS124532510100 EMPLOYEE MEDICAL INSURANCE 13,225 14,163 15,522 12,902 15,600 34,782124532510105 EMPLOYEE DENTAL INSURANCE 789 804 900 688 850 1,886124532510110 EMPLOYEE VISION INSURANCE 235 242 270 241 295 600124532510115 EMPLOYEE LIFE INSURANCE 52 53 70 53 70 150

TOTAL BENEFITS 14,302 15,262 16,762 13,885 16,815 37,418

SUPPLIES124532520145 JANITORIAL SUPPLIES 502 136 1,000 265 500 1,000124532520190 FIRST AID SUPPLIES 251 125 256 519 400 260124532520210 PROGRAM SUPPLIES 551 241 500 157 400 500124532520245 MATERIALS & SUPPLIES, NEC 6,306 7,285 6,015 7,598 6,450 6,015124532520255 BOOKS & PUBLICATIONS 71 0 177 100 177 177124532520999 OTHER SUPPLIES 0 0 0 0 0 0

TOTAL SUPPLIES 7,681 7,786 7,948 8,638 7,927 7,952

CONTRACTUAL124532530105 DATA PROCESSING 132 357 540 246 540 540124532530135 REFUSE DISPOSAL 0 0 400 90 400 400124532530207 MARKETING SERVICES 563 0 0 0 0 0124532530215 PEST CONTROL 0 13 200 0 200 200124532530255 CONTRACTUAL SERVICE, NEC 0 0 0 0 0 0124532530275 M&R-MACHINERY & EQUIPMENT 1,634 794 1,000 5,692 6,692 2,500124532530280 M&R-FACILITIES 2,332 6,397 9,500 663 9,500 6,250124532530285 M&R-GROUNDS 7,644 8,357 500 722 1,000 2,000124532530310 M&R-VANDALISM 0 0 0 0 0 0124532530335 M&R-FIRE & SAFETY SERVICES 2,012 2,948 2,130 1,867 1,770 1,770


UTILITIES124532540100 ELECTRICITY 4,633 5,206 4,830 4,816 6,880 7,300124532540105 NATURAL GAS 1,227 1,607 1,980 1,681 2,130 2,130124532540110 PHONE 895 1,248 1,540 1,345 1,300 1,600124532540115 WATER 1,194 1,992 2,090 859 2,350 2,530

TOTAL UTILITIES 7,948 10,053 10,440 8,700 12,660 13,560

MISCELLANEOUS124532580110 EMPLOYEE DEVELOPMENT 0 0 215 0 0 215124532580120 EDUCATIONAL TRAINING 0 0 0 0 0 0


TOTAL EXPENSE 125,458 132,167 142,525 113,982 144,923 188,418


124533 - PRAIRIEREVENUE

GRANTS & DONATIONS124533470100 DONATIONS 960 250 525 116 120 525124533470110 FUNDRAISING 495 1,050 631 612 600 965

TOTAL GRANTS & DONATIONS 1,455 1,300 1,156 728 720 1,490103

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2014

TOTAL REVENUES 1,455 1,300 1,156 728 720 1,490

EXPENSE

SUPPLIES124533520250 MATERIAL & SUPPLIES - PRAIRIE 0 0 235 0 235 235


CONTRACTUAL124533530265 CONTRACT SERVICES - PRAIRIE 0 5,200 12,150 6,307 12,150 5,300

TOTAL CONTRACTUAL 0 5,200 12,150 6,307 12,150 5,300

CAP-NATURE CENTER124533690000 PRAIRIE 0 0 0 0 0 0

TOTAL CAP-NATURE CENTER 0 0 0 0 0 0

TOTAL EXPENSE 0 5,200 12,385 6,307 12,385 5,535

TOTAL REVENUE 1,455 1,300 1,156 728 720 1,490TOTAL EXPENSE 0 5,200 12,385 6,307 12,385 5,535NET INCOME/LOSS 1,455 -3,900 -11,229 -5,579 -11,665 -4,045

124534 - NATURE PROGRAMSREVENUE

PROGRAM FEES124534491700 NATURE CENTER B-DAY PARTY 15,050 13,523 15,125 10,622 15,125 18,755124534491701 GROUP PROGRAMS 4,365 5,798 5,008 3,526 4,600 8,508124534491702 NATURE CLASSES 1,965 1,631 2,672 3,503 3,200 3,497124534491703 NATURE PROGRAMS 61,911 33,449 31,931 44,725 41,500 45,589124534491704 NATURE CAMP - YOUNGERS 88,484 102,111 39,933 78,121 31,163 39,356124534491705 NATURE TRIPS 2,047 423 2,086 926 600 1,886124534491706 NATURE CENTER SPECIAL EVENTS 4,285 3,050 4,510 3,469 3,300 7,360124534491707 NATURE CAMP - OLDERS 0 0 46,086 0 45,382 48,480124534491708 NATURE PRESCHOOL -107 54,767 47,656 59,508 57,000 57,194124534491709 NATURES ROAD CREW 39,092 29,675 37,190 48,649 48,724 45,032124534491710 HAUNTED PRAIRIE 0 0 0 700 0 0


TOTAL REVENUE 217,093 244,427 232,197 253,749 250,594 275,657

EXPENSE

PROGRAM INSTRUCTORS124534590700 NATURE CENTER B-DAY PARTY 8,441 6,679 7,583 5,617 7,583 7,479124534590701 GROUP PROGRAMS 2,567 3,418 3,670 2,477 3,000 1,798124534590702 NATURE CLASSES 606 267 1,127 224 600 654124534590703 NATURE PROGRAMS 31,552 19,826 17,952 22,280 22,000 15,175124534590704 NATURE CAMP - YOUNGERS 33,840 37,995 17,755 23,354 23,354 16,735124534590705 NATURE TRIPS 188 72 575 216 100 200124534590706 NATURE CENTER SPECIAL EVENTS 1,518 1,183 1,188 1,112 1,180 1,017124534590707 NATURE CAMP - OLDERS 0 0 18,627 17,940 18,627 19,647124534590708 NATURE PRESCHOOL 0 29,823 25,561 25,741 29,000 29,094124534590709 NATURES ROAD CREW 15,957 12,700 16,965 21,001 21,000 23,863124534590710 HAUNTED PRAIRIE - WAGES 0 0 0 0 0 0


PROGRAM SUPPLIES AND EQUIPMENT124534591700 NATURE CENTER B-DAY PARTY 395 253 700 433 600 700124534591701 GROUP PROGRAMS 243 107 200 81 100 200124534591702 NATURE CLASSES 464 279 320 1,497 825 600124534591703 NATURE PROGRAMS 2,986 1,356 800 2,754 1,800 2,150124534591704 NATURE CAMP - YOUNGERS 4,154 5,391 1,922 2,585 1,972 2,223124534591705 NATURE TRIPS 157 0 210 0 100 50124534591706 NATURE CENTER SPECIAL EVENTS 1,488 1,241 1,675 1,808 1,000 1,750124534591707 NATURE CAMP - OLDERS 0 0 2,334 2,082 1,500 2,590124534591708 NATURE PRESCHOOL 308 6,264 2,108 2,385 2,300 2,139124534591709 NATURES ROAD CREW 3,125 2,415 1,850 2,858 1,850 2,036124534591710 HAUNTED PRAIRIE - SUPPLIES 0 0 0 0 0 0


PROGRAM CONTRACTUAL

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124534592700 NATURE CENTER BIRTHDAY PARTIES 0 0 0 22 0 0124534592702 NATURE CLASSES 0 440 0 0 0 0124534592704 NATURE CAMP - YOUNGERS 3,576 5,318 3,180 2,407 2,305 2,995124534592705 NATURE TRIPS 717 0 660 375 200 660124534592706 NATURE CENTER SPECIAL EVENTS 2,545 2,870 2,605 2,870 2,950 2,980124534592707 NATURE CAMP - OLDERS 0 0 3,625 3,523 3,475 3,391124534592708 NATURE PRESCHOOL 0 0 0 0 0 0124534592709 NATURES ROAD CREW 3,047 2,962 3,190 4,454 4,146 3,495124534592710 HAUNTED PRAIRIE - CONTRACTUAL 0 0 0 0 0 0


TOTAL EXPENSE 117,875 140,858 136,382 150,094 151,567 143,620

TOTAL REVENUE 217,093 244,427 232,197 253,749 250,594 275,657TOTAL EXPENSE 117,875 140,858 136,382 150,094 151,567 143,620NET INCOME 99,218 103,569 95,815 103,655 99,027 132,037

TOTAL NATURE CENTER REVENUE 278,306 307,152 294,819 323,078 320,813 339,857TOTAL NATURE CENTER EXPENSE 243,333 278,225 291,292 270,383 308,875 337,573TOTAL NATURE CENTER NET INCOME 34,973 28,927 3,527 52,695 11,938 2,284

105





REVENUETax Receipts, Current 475,755 476,280 476,280 486,000 9,720 Tax Receipts, Prior Yrs. 1,895 3,000 2,000 2,000 - Interest Income - - - - -


EXPENSEGeneral GovernmentSalaries - - - - - Contractual 292,024 291,312 298,485 303,400 4,915 Miscellaneous - Capital Expenditures 207,049 100,000 193,515 193,515 -


NET FUND INCOME/(LOSS) (21,423) 87,968 (13,720) (8,915) 4,805



SPECIAL RECREATION TAXING FUNDYr-End

Estimate

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2014

126005 - SPECIAL RECREATIONREVENUE

PROPERTY TAXES126005400145 PROPERTY TAXES - SPECIAL REC 316,809 475,755 476,280 468,367 476,280 486,000126005400160 PRIOR YEAR TAX RECEIPTS 4,154 1,895 2,000 4,752 3,000 2,000


TOTAL REVENUE 320,963 477,650 478,280 473,119 479,280 488,000

EXPENSE

CONTRACTUAL126005530180 PORTABLE TOILET RENTAL 15,913 16,917 12,000 13,832 14,000 14,400126005530245 PROFESSIONAL SERVICES 0 0 0 0 0 0126005530250 MNASR CONTRIBUTION 233,167 241,063 256,485 185,484 247,312 254,000126005530450 MNASR SPECIALISTS 25,787 34,045 30,000 28,036 30,000 35,000


CAP-EQUIPMENT126005610000 MACHINERY & MECHNICAL EQUIP 0 117,095 0 0 0 0

TOTAL CAP-EQUIPMENT 0 117,095 0 0 0 0

OTHER126005760000 FACILITIES-ALL 25,770 89,954 193,515 14,465 100,000 193,515

TOTAL OTHER 25,770 89,954 193,515 14,465 100,000 193,515

TOTAL EXPENSE 300,637 499,073 492,000 241,817 391,312 496,915

TOTAL REVENUE 320,963 477,650 478,280 473,119 479,280 488,000TOTAL EXPENSE 300,637 499,073 492,000 241,817 391,312 496,915NET INCOME/LOSS 20,326 -21,423 -13,720 231,302 87,968 -8,915

107

Park Ridge Recreation and Park DistrictSUMMARY - CAPITAL FUND (BONDS)

Final Budget Report(unaudited for discussion)



REVENUEInterest Income 25,029 35,000 18,000 18,000 - Bond Proceeds 11,625,000 7,745,000 7,670,000 (7,670,000) Grants and Donations 10,000 210,028 1,075,000 Miscellaneous Revenue 451,143 90,643 35,000 35,000 -

TOTAL FUND REVENUE 12,111,172 8,080,671 7,723,000 1,128,000 (7,670,000)

EXPENSE Contractual 314,082 100,000 - - - Miscellaneous 6 - 750 750 -

New 2015 Capital Expenditures* 1,718,770 Carryforward prior year projects (including Youth Campus)* 6,230,479 Capital Expenditures 11,652,426 4,765,418 12,839,338 7,949,248 (4,890,090)

TOTAL FUND EXPENSE 11,966,514 4,865,418 12,840,088 7,949,998 (4,890,090)

NET FUND INCOME/(LOSS) 144,658 3,215,253 (5,117,088) (6,821,998) (2,779,910)

Transfer In 745,000 1,000,000 670,000 (670,000)

ENDING FUND BALANCE 4,929,791$ 9,145,044$ 482,703$ 2,323,046$

*Detail can be found in Appendix A

CAPITAL PROJECTS Yr-End

Estimate

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2014

266538 - CAPITAL OUTLAYREVENUE


TOTAL INTEREST 8,654 25,029 18,000 32,167 35,000 18,000

BOND PROCEEDS266538450100 BOND PROCEEDS 0 11,625,000 7,670,000 7,745,000 7,745,000 0

TOTAL BOND PROCEEDS 0 11,625,000 7,670,000 7,745,000 7,745,000 0

INTERFUND TRANSFERS266538460100 TRANSFERS (IN) 1,154,334 745,000 0 0 0 0

TOTAL INTERFUND TRANSFERS 1,154,334 745,000 0 0 0 0

GRANTS & DONATIONS266538470105 GRANTS/SPONSORSHIPS 0 0 0 10,028 210,028 1,075,000266538470115 PR PARKS FOUNDATION 0 10,000 0 0 0 0

TOTAL GRANTS & DONATIONS 0 10,000 0 10,028 210,028 1,075,000

MISCELLANEOUS266538480190 RESERVE ACCOUNT REVENUE 36,551 51,686 35,000 0 35,000 35,000266538480999 MISCELLANEOUS REVENUE 68,047 399,457 0 55,643 55,643 0


TOTAL REVENUE 1,267,586 12,856,172 7,723,000 7,842,839 8,080,671 1,128,000

EXPENSE

CONTRACTUAL266538530245 PROFESSIONAL SERVICES 168,018 314,082 0 94,089 350,000 0

TOTAL CONTRACTUAL 168,018 314,082 0 94,089 350,000 0

MISCELLANEOUS266538580135 BANK CHARGES 0 6 750 0 0 750


CAP-PARK SITES266538600000 GROUNDS 18,299 298,338 496,588 249,830 325,000 150,666

TOTAL CAP-PARK SITES 18,299 298,338 496,588 249,830 325,000 150,666

CAP-EQUIPMENT266538610000 MACHINERY & MECHNICAL EQUIP 135,006 60,707 123,360 16,235 123,360 0266538610010 VEHICLES 97,393 125,735 77,970 18,023 77,970 119,170266538610020 PROGRAM EQUIPMENT 183,700 268,974 63,300 53,591 55,000 145,643

TOTAL CAP-EQUIPMENT 416,098 455,417 264,630 87,849 256,330 264,813

CAP-ADMINISTRATION 266538620000 COMPUTER ACQUISITION 214,070 81,848 42,378 16,053 30,000 427,196

TOTAL CAP-ADMINISTRATION 214,070 81,848 42,378 16,053 30,000 427,196

OTHER266538760000 FACILITIES-ALL 890,558 4,513,788 12,035,742 4,249,195 3,904,088 7,106,573266538760020 LAND ACQUISITION 0 6,303,035 0 0 0 0266538760030 LAND IMPROVEMENTS 0 0 0 0 0 0

TOTAL OTHER 890,558 10,816,823 12,035,742 4,249,195 3,904,088 7,106,573

TOTAL EXPENSE 1,707,043 11,966,514 12,840,088 4,697,016 4,865,418 7,949,998

TOTAL REVENUE 1,267,586 12,856,172 7,723,000 7,842,839 8,080,671 1,128,000TOTAL EXPENSE 1,707,043 11,966,514 12,840,088 4,697,016 4,865,418 7,949,998NET INCOME/LOSS -439,456 889,659 -5,117,088 3,145,823 3,215,253 -6,821,998

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Appendix A CAPITAL IMPROVEMENT PLAN Fiscal Year 2015 Overview In this section is a summary of the Park Ridge Recreation and Park District’s Capital Improvement Plan. The 2015 Capital Improvement Budget is based upon the fund balance available and the capital needs of the District identified and discussed at several Board Meetings, and approved by voter referendum in April 2013. In 2013, the District issued a total of $11,625,000 of bonds, $3,460,000 General Obligation Limited Tax bonds to fund the Centennial pool project, $2,115,000 General Obligation Taxable Referendum Park bonds and $6,050,000 General Obligation Referendum Park bonds to fund the Youth Campus project approved by voter referendum. In 2014, the District issued a total of $7,745,000 of bonds, $2,720,000 General Obligation Limited Tax bonds to finance the Centennial pool project and $5,025,000 General Obligation Referendum Park bonds to finance the Youth Campus project. In addition to issuing bonds, at fiscal year-end 2012 and 2013, the District transferred a total of $1,154,334 and $745,000 respectively from the General and Recreation Funds to the Capital Projects Fund. In 2014, the District anticipates transferring approximately $1,000,000 from the General and Recreation Funds to the Capital Projects Fund to finance capital improvements. The attached 2015 Capital Improvements list details the projects for 2015 presented in the capital fund budget. The Capital Improvements List identifies a total of $8,143,514 in projects scheduled in 2015. Of this amount, $6,230,479 is being carried over from 2014 projects that were not completed by the end of 2014, including $6,117,573 for the Youth Campus project. The 2015 Budget includes $1,719,520 for new projects and funding for $193,515 in projects which will come from the Special Recreation Taxing Fund in order to upgrade various facilities to become ADA compliant. There is a detailed purchasing procedure for all expenditures which includes sealed bids for items over $20,000. All proposed expenditures over $20,000 are approved in advance by the Board.

110

Appendix A

TotalPARK PROJECT/IMPROVEMENT 2015

CENTENNIAL PARK(Community Center) CC - Replacement of fitness equipment 70,000

CC - Office Renovations 40,000 CC - PA System 30,000

COMPUTER SYSTEMNew Recreation Software 125,000 Microsoft Exchange E-mail - Migration to Office 365 (Cloud-based) 40,000 Finance Server Migration 5,000 Wireless Infrastructure Expansion 26,000 VPN Expansion 20,000 Intranet 20,000 Network Cabling 20,000 Network Redundancy - HP Server + SAN Infrastructure 95,000

HINKLEY PARK Restroom Building 350,000

(Garage) Ford F-250 Pickup Truck w/plow - #11 38,170 2006 Ford F350 - #60 38,000 2006 Ford F350 w/ liftgate - #61 43,000

MAINE PARK(Leisure Center) Toshiba E-Studio 3530 Copier 13,500

Toshiba E-Studio 603T Copier 13,500 Renovations 200,000 Heating System / Boiler Replacement 124,000

(Nature Center) Roof 30,000 Museum Grant Improvements 225,000

OAKTON PARK (Batting Cages )

Batting Cages 17,600 (Grounds)

Site Plan 20,000

SOUTHWEST PARKPlaystructure 65,000 Basketball Court - Replace Asphalt 30,000

MISCELLANEOUSMiscellaneous 750 Energy Efficient Lights 20,000

TOTAL NEW PROJECTS 1,719,520

CARRYOVER PROJECTS APPROPRIATED IN 2014YOUTH CAMPUS Youth Campus Project 6,117,573 CENTENNIAL PARK (Community Center) Replacement of fitness equipment 18,643 COMPUTER SYSTEM Technology Plan 76,196 MISCELLANEOUS Misc-Park Signs 18,066

TOTAL CARRYOVER PROJECTS 6,230,479

TOTAL CAPITAL FUND PROJECTS 7,949,999

PROPOSED ADA CAPITAL SPECIAL REC FUNDING TOTAL ADA CAPITAL 193,515

2015 GRAND TOTAL ALL ASSETS 8,143,514

111

Appendix B

GLOSSARY Active Network/Class Company that provides proprietary software that the

District uses for its registration, membership, point of sale, league and facility scheduling and Internet registration systems system.

Annual Budget A plan proposed by the Park District Board of Commissioners for raising and expending monies for the recreation interests of its residents. Appropriation This is an authorization made by the Board of Commissioners which permits the Park District to incur obligations and to make expenditures of resources. Appropriations are made for fixed amounts and are usually granted for a one-year period. Assessed Valuation Basis for determining property tax. Assessed valuation determines the value of real (land & buildings) property. Real property is appraised at 100% of the fair market value and the assessed value may not exceed 1/3 of the appraised value. Board of Commissioners Independent board of seven individuals elected at large by the residents of the Park Ridge Recreation and Park District. Bond A written promise to pay (debt) a specified sum of money, (called principal) at a specified maturity date along with periodic interest paid at a specified percentage of the outstanding principal (interest rate). They typically are used for long-term debt.

General Obligation bonds: Pledged government bond issues backed by a municipality’s full faith and credit.

Revenue Bonds: Bonds whose principal and interest are payable exclusively from the earnings of a public enterprise or project.

Alternate Revenue Source Bonds: Bonds secured by a pledge of both a primary source of revenue for payment of debt service (i.e., a utility or revenue-producing enterprise) and of an unlimited rate and amount ad valorem tax levy in the event of a shortfall in the primary source.

112

Appendix B

GLOSSARY (continued)

Budget The financial plan for a specified period of time for the operation of a program or organization, or for the completion of a given project. Budget and Appropriation Ordinance The ordinance adopted by the Board of Commissioners establishing the budget and legal authority to obligate and expend resources. Budget Message Included in the opening section of the budget, the District Director’s Letter of Transmittal provides the Board of Commissioners with a general summary of important issues. CAFR Comprehensive Annual Financial Report Capital Improvements A nonrecurring project including, but not limited to, construction of, and major alterations, remodeling or repair of physical facilities, buildings, structures, fixed equipment, and landscaping. Committee of the Whole Board of Commissioners Committee consisting of all the Board members and chaired by the Board President. No action can be taken at a Committee of the Whole meeting. Fund Fiscal and accounting tool with a self-balancing set of accounts to record revenue and expenditures. Harris/MSI Computers Company that provides proprietary software that the District uses for its general ledger accounting system. IAPD Illinois Association of Park Districts is a state wide organization of park districts that ensures the quality of life through education, research and advocacy. IMRF Illinois Municipal Retirement Fund, state established retirement fund for municipal workers. Both the employee and the District pay into this defined benefit plan. IPRA Illinois Park and Recreation Association is a state wide organization of park and recreation professionals that advocates the lifetime benefits of parks, recreation and conservation.

113

Appendix B

GLOSSARY (continued) ISI Ice Skating Institute MNASR Maine Niles Association for Special Recreation, an association of seven park districts and villages that pool resources in order to serve the recreation needs of adults and children with disabilities. NRPA National Park and Recreation Association is an organization of citizen boards and professionals interested in the parks and recreation operations in the United States. PDRMA Park District Risk Management Association, an association of 141 park districts that pool resources in order to maximize the safe working and playing conditions of the parks while managing the risk of recreation activities. Tax Levy The amount the Park District requests from the property owners, both commercial and residential, to fund the recreation activities of the community. Tax Rates The rate derived from dividing the tax levy by the EAV. The tax rate for all funds is combined and multiplied times the equalized assessed valuation of each real estate parcel to arrive at the taxes owed on each parcel. Amounts are billed semiannually.

114

park ridge park district 2015 budget

Documents

final budget general

budget summary narrative

operating budget comparison

budget appropriation

fund corporate

special recreation

beginning fund balance

tax levy history graph