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HomeMy WebLinkAbout1995-2013 Cenutry Center CAFR SummaryPeriod Ending Issued BY December 31, 2013 City Controller Century Center CAFR Summary 1995 to 2013 Page Numbers Contents 2 -3 CAFR Trends 4 Revenue & Expenditure Trends 5 Hotel /Motel Tax Revenue Trends 6 PSDA Tax Revenue Trends 7 Convention & Food /Beverage Revenue Trends 8 Parking Fees Revenue Trends 9 Total Revenue Trends 10 General & Administrative Expense Trends 11 Depreciation Expense Trends 12 Total Expense Trends 13 -15 Trial Balance Detail - 2009 to 2013 Distribution Century Center Board of Managers Century Center Administration City Controller John Murphy Deputy City Controller Jennifer Hockenhull City Finance Director Rahman Johnson Financial Officer Cecil Eastman Centuy Center CAFR Report 10/21/2014 1 Century Center Comprehensive Annual Financial Report (CAFR) Summary - 19 Year History - Accrual Basis Years 1995 - 2013 Updated - October 18, 2014 ------------------------------------------------------------------------- ------------------------------- Revenue----------------------------------------------------------------------------- ------------------------------- ----------------------------- --------------- ----Expenses--- - Hotel /Motel PSDA Convention Parking Interest Transfers Licenses/ Total General/ Depreciation Interest Year Tax Tax Fees Fees Income In Permits Other Income Revenue Administration Expense Expense 1995 $855,576 $0 $1,226,892 $151,695 $48,154 $0 $0 $128,313 $2,410,630 $2,254,588 $435,101 $24,136 1996 940,294 0 1,172,757 140,790 83,833 0 0 186,022 2,523,696 2,264,186 452,940 27,227 1997 1,012,978 0 1,138,694 134,998 38,524 0 0 232,124 2,557,318 2,406,578 565,086 26,887 1998 1,085,399 0 1,288,632 146,846 35,726 0 0 205,398 2,762,001 2,516,711 567,548 19,536 1999 1,144,096 0 1,302,693 180,954 47,023 0 0 204,790 2,879,556 2,508,543 583,147 22,569 2000 1,220,860 0 1,347,724 176,254 57,699 0 0 214,030 3,016,567 2,653,530 589,362 19,588 2001 1,269,694 0 1,385,932 182,439 45,400 0 0 219,103 3,102,568 2,849,170 571,561 11,764 2002(l) 1,020,628 0 1,466,399 192,234 42,190 0 0 189,464 2,910,915 2,767,768 597,933 7,268 2003 1,130,575 0 1,324,233 223,980 32,763 20,610 0 135,964 2,868,125 2,813,791 633,226 10,190 2004 1,164,493 0 1,345,660 227,420 16,765 118,953 88,000 176,683 3,137,974 2,921,009 576,367 16,827 2005 1,235,849 0 1,367,598 236,754 27,114 0 0 307,545 3,174,860 2,894,940 548,235 25,426 2006 1,247,928 100,000 1,337,966 242,347 40,222 0 87,500 97,523 3,153,486 2,759,417 559,942 29,352 2007 1,361,263 100,000 1,520,686 216,409 73,027 0 80,745 92,450 3,444,580 2,908,204 529,282 32,940 2008 1,497,390 100,000 1,507,811 200,601 40,060 0 0 65,000 3,410,862 2,992,560 519,660 12,533 2009 (2) 1,347,651 100,000 1,116,825 178,916 15,570 0 0 130,574 2,889,536 2,617,186 533,494 5,701 2010 1,313,152 100,000 1,268,568 182,803 6,600 0 0 4,487 2,875,610 2,525,793 460,732 3,061 2011 1,313,437 100,000 1,336,807 144,669 1,775 0 0 0 2,896,688 2,477,498 515,667 0 2012 (4) 1,313,436 100,000 1,113,278 153,362 593 0 0 0 2,680,669 2,216,517 665,015 0 2013 (5) 1,313,436 100,000 1,923,625 110,884 3,394 0 0 15,868 3,467,207 3,566,567 763,870 0 Source: 1995 -2013 City of South Bend, Indiana Comprehensive Annual Financial Reports (CAFR). Accrual basis. 1 The term Retained Earnings was eliminated with GASB Statement No. 34 for the year ended December 31, 2002. The term was replaced by total net assets, which includes the unde reciated value of the buildin g and other fixed assets. (2) $331,885 loss on disposition of fixed assets during 2009 and $1,730,208 during 2012 due to writeoff of old and obsolete fixed assets. (3) Capital contributions recorded for the cost of capital assets paid by other non - Century Center funds (i.e. Revenue Bonds, City funds, TIF funds, County Hotel /Motel tax fund . (4) Includes $522,279.94 debit to fund balance for a prior period adjustment for a correction of fixed assets disposals. Century Center CAFR Report 10/21/2014 Century Center Comprehensive Annual Years 1995 - 2013 Updated - October 18, 2( ----------------------------------------- - - - - -- Income /(Loss) Loss on Net Beginning Ending Ending Other Total Before Capital (3) Capital Add back: Change In Retained Eanings/ Retained Eanings/ Reconciled Year Expenses Expenses Contributions Contributions Asset Disposal Depreciation Assets Total Net Assets Total Net Assets Cash /Investments 1995 $4,803 $2,718,628 $307,998 $0 $0 $346,233 $38,235 $856,785 $895,020 $1,068,705 1996 13,279 2,757,632 (233,936) 0 0 342,843 108,907 895,020 1,003,927 1,220,036 1997 0 2,998,551 441,233 0 0 444,544 3,311 1,003,927 1,007,238 616,923 1998 4,860 3,108,655 (346,654) 0 0 445,138 98,484 1,007,238 1,105,722 747,170 1999 9,364 3,123,623 244,067 0 0 448,328 204,261 1,105,722 1,309,983 982,344 2000 30,417 3,292,897 (276,330) 0 0 470,595 194,265 1,309,983 1,504,248 975,276 2001 22,894 3,455,389 352,821 0 0 427,338 74,517 1,504,248 1,578,765 1,411,516 2002(l) 22,600 3,395,569 (484,654) 0 0 510,842 26,188 15,612,481 15,638,669 1,291,953 2003 2,930 3,460,137 592,012 20,610 0 0 571,402 15,638,669 15,067,267 1,118,307 2004 78,424 3,592,627 (454,653) 0 0 0 (454,653) 15,067,267 14,612,614 910,917 2005 9,758 3,478,359 303,499 0 0 0 303,499 14,612,614 14,309,115 991,788 2006 6,820 3,355,531 (202,045) 322,726 0 0 120,681 14,309,115 14,429,796 1,360,909 2007 19,677 3,490,103 45,523 144,936 0 0 99,413 14,429,796 14,529,209 2,204,759 2008 37,532 3,562,285 (151,423) 735,704 0 0 584,281 14,529,209 15,113,490 2,127,454 2009 (2) 0 3,156,381 266,845 3,179,850 331,885 0 2,581,120 15,113,490 17,694,610 2,206,814 2010 0 2,989,586 (113,976) 351,986 0 0 238,010 17,694,610 17,932,620 1,821,230 2011 0 2,993,165 96,477 614,423 107,319 0 410,627 17,932,620 18,343,247 1,951,204 2012 (4) 0 2,881,532 (200,863) 655,737 (47,736) 0 407,138 17,820,966 18,228,104 2,177,390 2013 (5) 0 4,330,437 863,230 697,917 219 0 165,532 18,228,104 18,062,572 2,661,172 Source: 1995 -2013 City c 1 The term Retained Ear (2) $331,885 loss on disp( (3) Capital contributions re (4) Includes $522,279.94 c Century Center CAFR Report 10/21/2014 Century Center Revenue & Expenses Per CAFR - 1995 to 2013 $5,000,000 $4,500,000 $4,000,000 $3,500,000 ■ $3,000,000 ■ ■ $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 T TI �43 O`O -N 5§1 C91 O� O Ory OM Ob` Oy OCO O^ O`b O0) �� „� ^� ,`� ,`� ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ry0 ♦ Revenue ■ Expenses Year Revenue Expenses Net 1995 2,410,630 2,718,628 (307,998) 1996 2,523,696 2,757,632 (233,936) 1997 2,557,318 2,998,551 (441,233) 1998 2,762,001 3,108,655 (346,654) 1999 2,879,556 3,123,623 (244,067) 2000 3,016,567 3,292,897 (276,330) 2001 3,102,568 3,455,389 (352,821) 2002 2,910,915 3,395,569 (484,654) 2003 2,868,125 3,460,137 (592,012) 2004 3,137,974 3,592,627 (454,653) 2005 3,174,860 3,478,359 (303,499) 2006 3,153,486 3,355,531 (202,045) 2007 3,444,580 3,490,103 (45,523) 2008 3,410,862 3,562,285 (151,423) 2009 2,889,536 3,156,381 (266,845) 2010 2,875,610 2,989,586 (113,976) 2011 2,896,688 2,993,165 (96,477) 2012 2,680,669 2,881,532 (200,863) 2013 3,467,207 4,330,437 (863,230) Revenue excludes capital contributions. Expenses includes depreciation and excludes losses on asset disposals and transfers. Includes food & beverage gross revenue and expenditures beginning July 1, 2013. Source: City of South Bend Comprehensive Annual Financial Reports (CAFR). Century Center CAFR Report 10/21/2014 4 Hotel /Motel Tax Revenue 1995-2013 @d Gflfl Afllf Year Hotel /Motel Tax 1995 $855,576 1996 940,294 1997 1,012,978 1998 1,085,399 1999 1,144,096 2000 1,220,860 2001 1,269,694 2002 1,020,628 2003 1,130,575 2004 1,164,493 2005 1,235,849 2006 1,247,928 2007 1,361,263 2008 1,497,390 2009 1,347,651 2010 1,313,152 2011 1,313,437 2012 1,313,436 2013 1,313,436 Century Center CAFR Report 10/21/2014 5 $125,000 $100,000 $75,000 $50,000 $25,000 PSDA Tax Revenue 1995-2013 $0 ♦,+ ♦ ♦ ♦ ♦ ♦,♦,♦,♦ Year PSDA Tax 1995 $0 1996 0 1997 0 1998 0 1999 0 2000 0 2001 0 2002 0 2003 0 2004 0 2005 0 2006 100,000 2007 100,000 2008 100,000 2009 100,000 2010 100,000 2011 100,000 2012 100,000 2013 100,000 J Century Center CAFR Report 10/21/2014 6 Convention & Food /Beverage Revenue 1995-2013 $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $4005000 $200,000 $0 0I 06 0A 9% O°' ^O NO ^0 N." N., Year Convention Fees 1995 $1,226,892 1996 1,172,757 1997 1,138,694 1998 1,288,632 1999 1,302,693 2000 1,347,724 2001 1,385,932 2002 1,466,399 2003 1,324,233 2004 1,345,660 2005 1,367,598 2006 1,337,966 2007 1,520,686 2008 1,507,811 2009 1,116,825 2010 1,268,568 2011 1,336,807 2012 1,113,278 2013 1,923,625 Includes food & beverage gross revenue beginning July 1, 2013. Century Center CAM Report 10/21/2014 7 Parking Fee Revenue 1995-2013 $300,000 $250,000 $200,000 $150,000 ♦ ♦ �� $100,000 $50,000 l $0 I 0 OrO OA 90 90 Oo O� O`y O� O� Oh Zlb O1 O% O°' NO h^ NV Nn' ^Cb ^0i ll0 ^9 ^c, ryO r1O ryO ,yO ryO ryO ,yO ,yO ryO ryO ,yO ryO ,yO ryO Year Parking Fees 1995 $151,695 1996 140,790 1997 134,998 1998 146,846 1999 1 180,954 2000 176,254 2001 182,439 2002 192,234 2003 223,980 2004 227,420 2005 236,754 2006 242,347 2007 216,409 2008 200,601 2009 178,916 2010 182,803 2011 144,669 2012 153,362 2013 110,884 Cenutry Center CAFR Report 10/21/2014 8 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 Total Revenue 1995-2013 0 A 0 0 b q 0 O 0 ^ O ti 0 0 O N P o r o 0'1 q0 4 b 0 ^o ^^ ^ N'b Year Total Revenue 1995 $2,410,630 1996 2,523,696 1997 2,557,318 1998 2,762,001 1999 2,879,556 2000 3,016,567 2001 3,102,568 2002 2,910,915 2003 2,868,125 2004 3,137,974 2005 3,174,860 2006 3,153,486 2007 3,444,580 2008 3,410,862 2009 2,889,536 2010 2,875,610 2011 2,896,688 2012 2,680,669 2013 3,467,207 Includes food & beverage gross revenue beginning July 1, 2013. Century Center CAFR Report 10/21/2014 9 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 General & Administrative Expenses 1995-2013 Oh 00 O� 00 AO 00 O� O� O� O� Oh OHO O� 00 O°� ^O Year General Expenditures 1995 $2,254,588 1996 2,264,186 1997 2,406,578 1998 2,516,711 1999 2,508,543 2000 2,653,530 2001 2,849,170 2002 2,767,768 2003 2,813,791 2004 2,921,009 2005 2,894,940 2006 2,759,417 2007 2,908,204 2008 2,992,560 2009 2,617,186 2010 2,525,793 2011 2,477,498 2012 2,216,517 2013 3,566,567 Includes food & beverage gross expenditures beginning July 1, 2013. Century Center CAM Report 10/21/2014 10 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 Depreciation Expense 1995-2013 lb do ,o ,yo Year Depreciation Expense 1995 $435,101 1996 452,940 1997 565,086 1998 567,548 1999 583,147 2000 589,362 2001 571,561 2002 597,933 2003 633,226 2004 576,367 2005 548,235 2006 559,942 2007 529,282 2008 519,660 2009 533,494 2010 460,732 2011 515,667 2012 665,015 2013 763,870 Century Center CAFR Report 10/21/2014 11 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 Total Expenses 1995-2013 Oy 00 0A 00 0 00 O� a OP Off` Oy 00 O. 00 O°' 4O NN 0 0 ^0 ^0 ^0 ^0 ^0 ,LO 1O 1O 1O 1O 1O 1O 1O 10 10 1O 1O 1O 1O Year Total Expenditures 1995 $2,718,628 1996 2,757,632 1997 2,998,551 1998 3,108,655 1999 3,123,623 2000 3,292,897 2001 3,455,389 2002 3,395,569 2003 3,460,137 2004 3,592,627 2005 3,478,359 2006 3,355,531 2007 3,490,103 2008 3,562,285 2009 3,156,381 2010 2,989,586 2011 2,993,165 2012 2,881,532 2013 4,330,437 Includes food & beverage gross expenditures beginning July 1, 2013. Century Center CAM Report 10/21/2014 12 Century Center Audited Trial Balances (Accrual Basis) December 31, 2009 -2013 CAFR CAFR CAFR CAFR CAFR BALANCE BALANCE BALANCE BALANCE BALANCE ACCOUNT NAME 12/31/09 12/31/10 12/31/11 12/31/12 12/31/13 CASH 380,869.00 233,275.62 490,221.97 779,735.43 713,592.71 PETTY CASH 1,940.00 1,940.00 1,940.00 1,940.00 17,940.00 CAPITAL ACCOUNT CASH 397,918.50 1,263,434.63 1,344,057.20 1,274,877.44 1,757,697.36 EVENT /FOOD & BEVERAGE ACCOUNT CASH 109,360.65 103,643.31 106,201.49 115,631.58 192,613.83 INVESTMENTS 1,300,000.00 174,125.00 0.00 0.00 0.00 PAYROLL /AP CLEARING CASH 16,726.00 44,810.54 8,783.76 5,205.46 (20,671.49 INTEREST RECEIVABLE 752.13 63.40 0.00 0.00 0.00 ACCOUNTS RECEIVABLE 61,572.13 68,348.84 66,089.34 86,655.21 78,330.20 PREPAID EXPENSES 25,998.91 23,506.84 20,764.25 21,296.00 7,309.89 LAND 702,933.66 702,933.66 702,933.66 702,933.66 702,933.66 CONSTRUCTION IN PROGRESS 1,746,268.00 96,715.14 33,921.00 35,059.70 0.00 OTHER CAPITAL ASSETS - COST 23,886,562.58 26,277,838.40 26,968,111.50 26,916,482.96 27,199,429.00 ACCUMULATED DEPRECIATION (10,091,053.50) (10,551,786.33) (11,063,547.25) (11,456,727.52) (11,726,761.00 ACCOUNTS PAYABLE (35,500.50) (42,683.90) (56,299.66) (34,843.69) (45,798.97 ACCOUNTS PAYABLE - CAPITAL ACCOUNT (33,268.80) (70,592.98) 0.00 0.00 0.00 ACCRUED PAYROLL (6,375.47) (12,615.79) (8,064.93) (11,225.93) (21,438.27 ACCRUED EXPENSES (17,887.53) (29,064.08) (3,435.56) (10,919.56) (21,194.09 ACCRUED INCENTIVES (116,558.00) (44,000.00) (71,256.88) (77,939.88) (94,150.85 DUE TO COLLEGE FOOTBALL HALL OF FAME (277.60) (754.67) (1,498.84) 0.00 0.00 UNEMPLOYMENT /DUE GENERAL FUND (31,164.00) (31,164.00) 0.00 0.00 0.00 STATE SALES TAXES (586.43) (686.55) 852.46 (2,052.42) (1,319.09 UNEARNED REVENUE (LICENSING FEE) (274,464.00) (191,131.00) (107,798.00) (24,465.00) 0.00 LOANS PAYABLE (OLD NATIONAL BANK) (228,125.00) 0.00 0.00 0.00 0.00 ACCRUED INTEREST PAYABLE (838.06) 0.00 0.00 0.00 0.00 CUSTOMER DEPOSIT LIABILITY (EVENT ACCOUNT) (95,457.00) (79,341.00) (87,117.89) (94,731.99) (145,085.56 MISC DEDUCTIONS FROM EMPLOYEES (4,736.35) (4,195.02) (1,610.03) 1,193.57 (3,772.86 FUND BALANCE - BEGINNING OF YEAR (15,113,490.00) (17,694,610.00) (17,932,620.09) (18,343,247.00) (18,228,104.00 FUND BALANCE - PRIOR PERIOD ADJUSTMENT 0.00 0.00 0.00 522,279.94 0.00 HOTEL /MOTEL TAX (1,347,651.00) (1,313,152.00) (1,313,436.00) (1,313,436.00) (1,313,436.00 ROOM RENTAL (399,477.00) (407,848.82) (386,665.85) (411,382.91) (276,361.80 CATERING COMMISSIONS (465,125.00) (430,688.00) (452,542.16) (452,419.61) (273,691.10 A/V TECH (141,734.04) (217,079.65) (301,658.84) (227,200.90) (179,345.33 PARKING (178,916.21) (182,802.50) (144,669.34) (153,362.00) (110,884.00 MISCELLANEOUS REVENUE (130,573.00) (104,953.08) (89,841.60) (117,275.39) (15,866.83 PROF SPORTS DEV AREA TAX (100,000.00) (100,000.00) (100,000.00) (100,000.00) (100,000.00 ART CENTER RENT (65,000.00) (65,000.00) (65,000.00) (65,000.00) (65,000.00 SKYWALK RENT (19,571.75) (19,512.44) (18,000.00) (9,500.00) (17,975.25 SECURITY EVENT (20,972.50) (23,486.25) (19,516.25) (39,851.50) (19,618.80 FOOD & BEVERAGE REVENUE 0.00 0.00 0.00 0.00 (1,084,993.06 MISCELLANEOUS A/R ADJUSTMENT PER SBOA 0.00 0.00 0.00 219,680.81 0.00 INTEREST ON INVESTMENTS (15,570.22) (6,599.64) (1,775.47) (593.04) (3,394.53 EQUIPMENT RENTAL (4,944.34) (4,487.30) (3,582.70) (10,328.34) (6,640.00 CONTRIBUTED CAPITAL - SMG 0.00 0.00 0.00 0.00 (575,000.00 CONTRIBUTED CAPITAL - CAPITAL ASSETS (3,179,849.79) (351,985.92) (614,422.56) (655,737.00) (650,000.00 REGULAR WAGES 1,320,237.02 1,180,088.63 1,039,595.42 1,025,931.00 1,096,570.19 TEMPORARY SERVICES 17,402.10 16,231.97 20,201.43 19,987.61 28,611.85 PERMANENT PART TIME 61,476.29 53,467.24 65,626.73 47,913.86 42,594.54 EMPLOYEE BONUSES 0.00 0.00 0.00 40,193.34 50,302.07 FICA TAXES 108,080.56 95,785.36 86,992.50 76,835.25 82,347.63 RETIREMENT /401K 46,856.42 41,296.78 35,952.69 34,201.07 28,966.12 HEALTH INSURANCE 281,114.15 278,004.60 214,123.86 229,428.97 190,740.32 LIFE INSURANCE 6,909.04 2,711.20 2,306.59 2,181.23 1,074.76 FLEX. SPENDING ACCOUNT 1,115.35 (1,953.37) 0.00 0.00 0.00 STATE UNEMPLOYMENT TAX 0.00 0.00 0.00 14,282.14 22,432.45 FEDERAL UNEMPLOYMENT TAX 0.00 0.00 0.00 2,522.61 4,026.44 OTHER FRINGE BENEFITS 64,045.49 13,974.40 37,707.73 534.39 230.75 OTHER - OFFICE SUPPLIES 5,395.45 4,327.19 3,635.92 5,498.08 5,864.43 GASOLINE 94.66 128.93 491.53 328.92 430.70 UNIFORMS 725.91 67.96 426.86 1,728.86 160.00 Century Center CAFR Report 10/21/2014 13 Century Center Audited Trial Balances (Accrual Basis) December 31, 2009 -2013 CAFR CAFR CAFR CAFR CAFR BALANCE BALANCE BALANCE BALANCE BALANCE LANDSCAPING MATERIAL 1,768.12 1,414.65 130.00 0.00 0.00 OTHER - CLEANING SUPPLIES 13,151.83 11,070.38 12,653.54 11,731.27 12,088.33 BUILDING MATERIALS 26,874.81 26,637.29 36,525.09 23,161.96 19,859.37 SMALL TOOLS & EQUIPMENT 0.00 4,540.00 1,804.74 1,804.85 1,357.95 SALT 0.00 0.00 2,637.18 7,231.61 5,905.83 LEGAL EXPENSES 0.00 0.00 0.00 0.00 2,595.00 OTHER PROFESSIONAL SERVICES 145,135.00 106,271.43 145,069.16 133,412.82 159,412.63 POSTAGE 2,424.97 2,080.04 1,732.18 1,778.62 1,985.55 TRAVEL 15,934.74 10,820.28 24,342.64 9,430.45 726.72 TRAVEL - MILEAGE 0.00 0.00 0.00 0.00 572.98 TRAVEL - AIRFARE 0.00 0.00 0.00 0.00 2,606.90 TRAVEL - HOTEL 0.00 0.00 0.00 0.00 2,067.39 TRAVEL - MEALS 0.00 0.00 0.00 0.00 1,173.82 TRAVEL-OTHER 0.00 0.00 0.00 0.00 6,975.80 TELEPHONE 18,052.13 18,142.12 27,650.45 17,832.21 19,403.31 OTHER SUPPLIES 1,798.05 1,562.78 0.00 0.00 0.00 PUBLICATION LEGAL NOTICE 0.00 0.00 96.90 0.00 0.00 ADVERTISING /PROMOTION 13,312.22 17,429.66 50,669.40 46,632.00 46,601.29 WORKMEN'S COMP 12,148.35 15,209.08 11,517.74 8,841.21 33,682.09 LIABILITY INSURANCE - CITY ALLOCATION 45,324.00 49,647.96 19,080.00 17,808.00 29,309.33 LIABILITY INSURANCE - GLOBAL SPECTRUM 31,358.94 31,226.36 28,222.63 22,809.89 38,576.34 ELECTRICITY 156,436.17 163,587.48 154,594.76 165,116.40 210,307.42 GAS 118,186.60 64,424.27 84,675.75 55,811.34 74,676.98 TRASH REMOVAL 6,191.54 7,405.94 6,154.90 7,897.51 7,838.35 WATER 26,163.56 27,491.63 27,324.05 31,105.56 33,673.72 BUILDING MAINTENANCE 26,848.38 30,392.26 43,201.83 26,854.10 71,845.47 COMPUTER EQUIPMENT MAINTENANCE 6,789.24 1,910.69 8,959.41 8,705.04 12,871.21 OTHER EQUIPMENT MAINTENANCE 8,571.11 17,905.89 6,276.39 3,374.91 0.00 CAPITAL LEASE PAYMENTS 586.81 0.00 0.00 0.00 0.00 EQUIPMENT RENTALS 10,181.14 7,045.99 3,995.01 6,533.65 5,563.50 INTEREST 5,701.00 3,060.87 0.00 0.00 0.00 PAYING AGENT FEES 0.00 2,000.00 0.00 0.00 0.00 SUBSCRIPTIONS 493.03 531.68 324.00 572.49 334.00 DUES 1,863.00 1,685.75 2,136.90 2,802.67 1,339.99 CREDIT CARD CHARGES 7,958.47 9,630.42 13,068.61 14,083.19 20,947.10 EDUCATION & TRAINING 6,180.88 4,909.36 1,264.56 1,809.17 5,110.36 RELOCATION EXPENSES 0.00 0.00 0.00 0.00 700.00 MISC CHARGES & SERVICES 0.00 184,150.18 256,328.67 244,888.47 240,671.92 BUILDING IMPROVEMENTS (NOT CAPITALIZED) 0.00 3,701.25 0.00 0.00 131,034.24 COMPUTER EQUIPMENT (NOT CAPITALIZED) 0.00 3,700.00 0.00 0.00 0.00 MATERIALS & EQUIPMENT (NOT CAPITALIZED) 0.00 12,367.61 0.00 0.00 0.00 FURNITURE & EQUIPMENT (NOT CAPITALIZED) 0.00 0.00 0.00 0.00 0.00 MISCELLANEOUS A/P ADJUSTMENT PER SBOA 0.00 0.00 0.00 (157,079.67) 0.00 OTHER EXPENSES 0.00 2,768.52 0.00 0.00 0.00 FOOD & BEVERAGE REGULAR 0.00 0.00 0.00 0.00 106,711.53 TEMPORARY SERVICES 0.00 0.00 0.00 0.00 26,561.63 PERMANENT PART TIME 0.00 0.00 0.00 0.00 146,638.16 FICA - REGULAR 0.00 0.00 0.00 0.00 20,387.82 GROUP INSURANCE - HEALTH 0.00 0.00 0.00 0.00 (2,374.92) 401K RETIREMENT PLAN 0.00 0.00 0.00 0.00 (1,145.28) STATE UNEMPLOYMENT TAX 0.00 0.00 0.00 0.00 6,692.22 FEDERAL UNEMPLOY TAX 0.00 0.00 0.00 0.00 1,047.01 OTHER - OFFICE SUPPLIES 0.00 0.00 0.00 0.00 678.22 UNIFORMS 0.00 0.00 0.00 0.00 3,012.94 COST OF GOODS SOLD 0.00 0.00 0.00 0.00 203,527.98 PAPER & DISPOSABLES 0.00 0.00 0.00 0.00 3,762.71 LINEN & DECOR 0.00 0.00 0.00 0.00 32,108.64 OTHER PROFESSIONAL SVCS 0.00 0.00 0.00 0.00 31,352.41 TRAVEL - MILEAGE 0.00 0.00 0.00 0.00 314.44 TRAVEL - HOTEL 0.00 0.00 0.00 0.00 201.14 TRAVEL - MEALS 0.00 0.00 0.00 0.00 25.10 TRAVEL-OTHER 0.00 0.00 0.00 0.00 139.98 BUILDINGS 0.00 0.00 0.00 0.00 26,096.38 KITCHEN SUPPLY RENTALS 0.00 0.00 0.00 0.00 3,939.32 Century Center CAFR Report 10/21/2014 14 Century Center CAFR Report 10/21/2014 15 Century Center Audited Trial Balances (Accrual Basis) December 31, 2009 -2013 CAFR CAFR CAFR CAFR CAFR BALANCE BALANCE BALANCE BALANCE BALANCE ACCOUNT NAME 12/31/09 12/31/10 12/31/11 12131112 12131/13 LICENSES & PERMITS 0.00 0.00 0.00 0.00 1,635.00 EDUCATION & TRAINING 0.00 0.00 0.00 0.00 700.00 RELOCATION EXPENSES 0.00 0.00 0.00 0.00 4,112.62 MISC CHARGES & SERVICES 0.00 0.00 0.00 0.00 1,779.24 OTHER OPERATING SUPPLIES 0.00 0.00 0.00 0.00 101,389.43 COMPUTER SUPPLIES /EQUIP 0.00 0.00 0.00 0.00 12,853.01 PUBLICATION LEGAL NOTICE 0.00 0.00 0.00 0.00 37.34 BUILDINGS 0.00 0.00 0.00 0.00 10,928.00 MATERIALS & EQUIPMENT 0.00 0.00 0.00 0.00 67,287.68 OTHER EXPENSES LOSS ON FIXED ASSET DISPOSALS & TRANSFERS 331,885.00 0.00 107,318.72 69,497.93 219.00 DEPRECIATION EXPENSE 533,494.00 460,732.83 515,666.80 643,252.94 763,870.34 CONTROL TOTALS (0.00) (0.00) 0.00 0.00 0.00 Century Center CAFR Report 10/21/2014 15