Loading...
HomeMy WebLinkAboutParks & Recreation Financial Report - December, 20131 " Build Cornmun f-. Through People, Parks, & Programs-" City of South. Bend Parks & Recreation Department 321 East Walter Street South Bend, IN 4661 5 � cK " Build Cornmun f-. Through People, Parks, & Programs-" City of South. Bend Parks & Recreation Department 321 East Walter Street South Bend, IN 4661 # &j }, �',11 p::b k • Q !4lrrl �,J I ��'..rx•`i `' _. Y', =t .'- 'r�. A nty'7' �} x.,q. ? :�'"-0..5 (�r.`a C d��i:::y.. { '+�,y.. Eli �^ .ice. " Build Cornmun f-. Through People, Parks, & Programs-" City of South. Bend Parks & Recreation Department 321 East Walter Street South Bend, IN 4661 GOLF COURSE OPERATIONS STATEMENT OF REVENUES AND EXPENSES FOR THE TWELVE [MONTHS ENDED DECEMBER 31, 2013 ELBEL ERSKINE STUDEBAKER TOTAL I Golf Operating Revenues: Daily Green Fees $182,970 $185,6D5 $69,582 9,346 $436,156 160,918 Season Ticket Sales (a) 70,420 209,803 80,250 175,005 18,629 402,637 Cart Rentals Merchandise Sales 65,336 58,911 2,453 N/A 126,700 19,751 Driving Range 19,751 753 N/A 17,059 39 17,651 Gift Ce¢ificstes(Net) 519 627 180 1,326 League Entry Fees Shared Revenues (b) 4,418 4,418 2,209 11,044 Trade -in Payment 1,621 325 0 0 1,946 D GPS Advertising 0 7,964 0 2,337 0 10,301 Course Trends 0 0 0 0 Mlsoellaneous 0 787 0 2,470 0 D 3,257 Total Golf Operating Revenues: $562,754 $524,535 $102.439 $1,169,729 Concession Operating Revenues: $32,283 $22171 $1,497 $65,951 Food Sales 22,379 21,896 B74 49,149 ,149 Pop Sales Alcohol Sales 49,963 33,202 NfA NIA 83,165 3,361 Golf Outings 3,255 107 WA D 441 Miscellaneous/Catering /Other 356 85 ($190,586) Total Concession Operating Revenues: $108,236 $77461 $6,371 $192,069 Total operating Revenues: $670,990 $601,997 $108,810 $1,381,796 Golf 0 e atin Expenses- personnel $339,836 $305,045 $82,716 12,191 $727,596 121,909 Shared Administrative Expenses (b) 54,859 54,859 1,029 107,635 Cost of Good Sold 52,996 125,802. 53,609 105,775 13,112 244,689 Supplies Contractual 105,751 99,018 13,741 218,508 1,673 Trade -in Allowance 1,621 52 0 D 0 Debt Service 0. 0 Total Golf Operating Expenses: $680,865 $618,356 $122,789 $1,422,010 Concession Operating Expenses: $37,339 $32,950 $0 $70,288 Personnel Cost of Goods Sold 43,204 3D,984 2,548 76,827 0 Suppiie8 0 787 0 2,470 0 D 3,257 Contractual 0 0 0 0 Capital Total Concession Operating Expenses: $81,420 468,404 $2,648 $150,373 Total 0peratingExpenses: 62285 $684,760 $125,337 $1,572382 Operating Income (Loss) ($91,2957 ($82,7fi3 16,527) ($190,586) (a) Season ticket sales are allocated to Elbe[, Erskine, and Studebaker based on percentage of season pass play. (44 °,6, 5o °4, 6 %, respectively) (b) Shared advertising revenues and administrative expenses are allocated to Elbel. Erskine, and Studebaker on a 45%,45%, 101A basis, respectively. The expenses Include shared personnel costs, supplies, contractuals, and administrative fees. 1 GOLF COURSE OPERATIONS NONREVERTING REVENUE THRU DECEMBER 31, 2013 GOLF COURSE OPERATIONS NONREVERTING CAPITAL EXPENSES FOR THE TWELVE MONTHS ENDED'DECEMBER 31, 2413 ELBEL ERSKINE STUDEBAKER TOTAL Capital Expenses: Capital $31,111 $31,974 $0 $63,085 Total Nonreverting Capital Expenses: $31,111 $31,974 $0 $63,085 F, ELBEL ERSKINE STUDEBAKER TOTAL l4onreverfing Ca italRevenue: Daily Green Fees $13,752 $13,645 $5,628 $33,025 Season Ticket Sales 12,322• 14,042 .1,836 28,000 Cart Rentals _ 15,387 12,972 1,611 30,170 Total Nonreverting Capital Revenue: $41,461 $40,659 $9,074 $91,194 ' The non - reverting capital revenues are a portion of user fees dedicated to capital expenses for golf courses in the year following their collection. GOLF COURSE OPERATIONS NONREVERTING CAPITAL EXPENSES FOR THE TWELVE MONTHS ENDED'DECEMBER 31, 2413 ELBEL ERSKINE STUDEBAKER TOTAL Capital Expenses: Capital $31,111 $31,974 $0 $63,085 Total Nonreverting Capital Expenses: $31,111 $31,974 $0 $63,085 F, GOLF COURSE OPERATIONS REVENUE /EXPENSE PER ROUND PLAYED THROUGH DECEMBER 31, 2013 ELBEL ERSKINE. STUDEBAKER TOTAL. Golf Operating Revenues: Average Daily Fee Revenue Per OF Round $10.65 $10.96 $5.84 $9.52 Average Season Pass Revenue Per SP Round 7.76 7.76 9.43 7.76 % of Season Pass Play 44% 50% 6% Average Cart Revenue per Round 7.96 6.42 1.42 6.04 2.83 Average Other Revenue per Round 3,82 3.07 0`.37 Overall Revenue Per Round: $21.43 $19,23 $7,81 $17.85 Concession O eratin Revenues: Overall Concession Revenue Per Round: $4.12 $2,s4 $0.49 $2.88 Overall Operating Revenue per round: $25.55 $22.07 $8.29 $20.73 Golf Operating Expenses: Average Golf Expense Per Round Played: $25.92 $22.67 $9.36 $21.33 Concession Operating Expenses: Average Concession Expense Per Round Played: 3.10 2.43 0.19 2.26 Overall Operating Expenses Per Round Played: $29.02 $25.11 $9.55 $23.59 Overall Operating Income (Loss) Per Round Played ($3.48) ($3.03) ($1.26) ($2.86) 3 GOLF COURSE NONREVERTING REVENUE REVENUE PER ROUND PLAYED THROUGH DECEMBER 31, 2013 ELBEL ERSKINE. STUDEBAKER TOTAL Nonreverting Capital Revenue: Daily Fee NR Captial Per DF Round $0.1 o $0.81 $0.47 $0.72 Season Pass NR Capital Per SP Round 1.36 1.36 1.36 1,36 % of Season Pass Play 44.0% 50.2% 5.8 Cart NR per Round 0.59 0,48 0.14 0.45 Total NR Capital Revenue Per Round Played $1.58 $1.49 $0.69 $1.37 .© 1g; *g gg-§2R** gR aR g HH326N H g WHOM N. '°m° 19 Aleg R 22d -V d mum! A W --.9.W W - Cl) Cf NN Cl H .A z y Lu a) U3 mv§lti �.c 9 0.00, ma Oz 0 Lu E 0 ul t H5 C, LL. -,f d U. _j =1 uj c >, I I 9w q1j. R§ R-' Q f -,Oti a M" 15,1 • o N-� U44 a ... 1 a FAR n A R a-.N ui .65 A g g g I - d..d d H mlnH 53 MI _ ' !YyLLWuO I S Yy¢O�YyJ �mCZ�y y �� �Y 3WWWWWWW Z i�3 2yb Y(p YIIw3JJ � ToY�3 J �wYW3 Z 7 NOw�YY3y I 0»YDoYW3l F O!O!ui W3yy W<K6m(Y(oW3��l W � K ebaW yYW3•� o O yO bx 'RZz,DqY3r' � =ZF � E R uOW3 i" ¢° � Y G ITW 3S �o SY3 w, O 2?m OY3 W = �xYD Qp Y 3 K 0Z wWOW3 i-U2UK mm' ' �02F(Za amGWY9 tl02Ft2a Y¢Y•1 z20_W2a (7Y6Y 'Wz0 i2rcNOzX39 ?iz Z¢ Y6ii9 � ScfZa aYmO1uSoZ Y4 Y SyYYtW�y ' -m a,z�)ZZ W',1� YiY�WZCWYZY¢ Yf�3O Y aY 7_$F}§$IIE I � �3zFQ3iW � �Op iYY�LWII OmmvzYOi aSnoYiwJ am O Y w OW T�T¢�j 2FY6 2z�_ FO� -NO3j �7OlW3l[ �F3 Y W3u 0yY3W I Uwggn gndh 222 3'. il R ina"I'lliffin nmi INIZZEH . . . . . U.5 Hii LLPWHH 14 1 00 . .0: 12 Milib M-1 IHMH W M Hism 1 MMMI WHH, W3 Q r �I / LL[i 0 LLI i OZ W U LLI Q 0 0 Lli °mom+ LL W O >2i LL 0 J Uj F— W 0 LL r 0 m rn a h co ll co ICL Y ffl cD M N ui (D h U3 v A U} a Cl v fff I N 6�4 w LO LO y F R en LLI a a LLI m d co N Cn 0 w h rn co Z a O a z_ a w~ d Q LL z s o � W N Y � U � w a x w 0 w U :E II m h o M � co 4 _ (p o N w c O N V fo m c- N [H J C O O cl' O 4 O o N n O N d W r c V Y Lo cq m m N N z w Y a w w v m h r o cq N i°n v CcL N Q 2 w N N N fH Y 4 cl O Q h Z N D Y n In Y Y z a of oro N 04 o O O a Q co N N rn N z cli h lV O co h OJ N o O O m N co H vN Q N L m � w Di LO N N oo O m N no CD N O O h C6 in N N O fPr 0 m rn a h co ll co ICL Y ffl cD M N ui (D h U3 v A U} a Cl v fff I N 6�4 w LO LO U y F R en LLI a a LLI N Cn 0 w h rn w Z a O a z_ a w~ w z LL z s o z w LU U) w a x w 0 w U :E II U GOLF COURSE OPERATIONS COMPARATIVE ROUNDS PLAYED* 2010 THRU 2013 (THROUGH DECEMBER) AVERAGE GOLF COURSE 2010 2011 2012 2013 2010 -12 Elbel (Daily) 16,628 15,426 16,687 17,187 16,247 Elbe[ (Season) 9,345 7,754 10,070 9,077 9,056 ELBEL TOTAL 25,973 23,180 26,757 26,264 25,303 CHANGE FROM PREV YR. -11% 15% -2% Erskine (Daily) 18,177 17,948 19,946 16,928 18,690 Erskine (Season) 12,792 11,144 11,478 10,344 11,805 ERSKINETOTAL 30,959 29,092 31,424 27,272 30,495 CHANGE FROM PREV YR. -6% 8% -13% Studebaker (Daily) 10,357 9,724 11,800 11,914 10,627 Studebaker(Season) 641 691 1,643 1,205 992 STUDEBAKER TOTAL 10,998 10,415 13,443 13,119 11,619 CHANGE FROM PREV YR. -5% 29% -2% Total (Daily) 45,162 43,098 48,433 46,029 45,564 Total (Season) 22,778 19,589 - 23,191 20,626 21,853 TOTAL COURSES 67,940 62,687 71,624 66,655 67,417 CHANGE FROM PREV YR. 8% 14% -7% *One "Round" = 18 Holes @ Elbel and Erskine One "Round" = 9 holes @ Studebaker 7 ROUNDS PLAYED YTD ALL COURSES 2010 -13 p 7x,000 w 72,000 J 70,000 0 68,000 66,000 Q 64,000 Z 62,000 Q 60,000 0; 58,000 2010 2011 2012 2013 7 F 71 fi24 ' .rr t 7 GPS REVENUE Percent Change THRU DECEMBER 31, 2013 $1,737.00 ELBEL 2012 2013 GPS 18 HOLE $37,713.00 $39,450.00 GPS 9 HOLE 6,163.50 6,591.00 Total $43,876.50 $46,041.00 Revenue Percent Change Change $1,737.00 6% 427.50 7% $2,164.50 5% ERSKINE GPS 18 HOLE $31,314.00 $29,040.00 ($2,274.00) -7% GPS 9 HOLE 10,186.50 9,327.00 (859.50) -8% Total $41,500.50 $38,367.00 ($3,133.50) -8% GPS QUANITY SOLD THRU DECEMBER 31, 2013 ELBEL 2012 GPS 18 HOLE 12,571 GPS 9 HOLE 4,109 Total 16,680 ERSKINE GPS 18 HOLE 10,438 GPS 9 HOLE 6,791 Total 17,229 9,680 6,218 Quantity Percent 2013 Ch_ ange Change 13,150 579 5% 4,394 285 7% 17,544 864 5% 9,680 6,218 (758) . (573) -7% -8% 15,898 (1,331) -8% POTAWATOMI ZOO INCOME STATEMENT FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2013 Operating Revenue: Zoo- Entrance Fees $641,022 Education Fees 39,052 Tram /Pony Rides 23,537 StrollerMagon 10,681 Feeders • 9,963 Miscellaneous 12,895 $737,050 Zoo Gift Shop Zoo Giftshop 188,444 188,444 Concession - Food Safes $152,335 Pop Sales 50,639 Miscellaneous /Catering /Other 152 203,136 Total Operating Revenues Operating Expenses: Zoo - Personnel $1,131,726 Supplies 236,974 Contractual 232,636 Zoo Expenses $1,601,337 Giftshop - Personnel $57,423 Cost of Goods Sold 71,393 Supplies 1,356 Contractual 18,509 Giftshop Expenses 148,672 Concession - Personnel $105,104 Cost of Goods Sold 81,254 Supplies 5,254 Contractual 1,690 Concession Expenses 193,302 Total Operating Expenses Operating income (Loss): 9 $1,128,629 1,943,311 ($814,882) Nonreverting Capital Revenues: Zoo Nonreverting Entrance Fees Donations Total Nonreverting Revenues: POTAWATOMI ZOO NONREVERTING REVENUE THRU DECEMBER 31, 2013 $102,771 0 $102,711 POTAWATOMI ZOO NONREVERTING CAPITAL EXPENSES FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2013 Capital Expenses: Zoo Zoo Giftshop Concession Greenhouse Total Capital Expenses: $59,041 11,969 0 0 10 71,010 POTAWATOMI ZOO . REVENUES/EXPENSES PER ATTENDANCE FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2013 Operating Revenues Total Operating Revenues Operating Revenues Per Paid Admission Total Concession Revenues Concession Revenues Per Paid Admission Total Gift Shop Revenues Gift Shop'Revenues Per Paid Admission $737,049.59 7.22 203,135.70 1.99 188,443.85 1.85 Total Revenue Per Paid Admission $41.06 Operating Expenses Total Operating Expenses $4,601,336.64 Operating Expenses Per Paid Admission 45.69 Total Concession Expenses 193,302.22 Concession Expenses Per Paid Admission 1.89 Total Zoo Gift Shop Expenses 148,672.28 Zoo Gift Shop Expenses Per Paid Admission 1.46 Total Expenses Per Paid Admission $19.04 Net Income /(Loss) Per Paid Admission ($7.98) 11 `Revenue consists of Gate Fees only. Revenue include Non - Reverting portion for comparative purposes. PAID ATTENDANCE COMPARISON THRU DECEMBER ,wtar „gym, 103,920 102,084 9 coo 5� 97,660 s, mo aoaoo 92,520 12 POTAWATOMI ZOO REVENUE & PAID ATTENDANCE COMPARISON 2010.2013 (THRU DECEMBER) 2013 2012 Paid Paid Revenue Attendance Revenue January Attendance Revenue January 772 $3,876 January 00 4300 February 327 1,721 February 85 439 March 2,112 15,429 March 670 5,331 April 8,235 e1,128 April 13,375 93,521 May 22,588 155,362 may, 25,373 163,937 June 19,902 146,659 June 19,315 134,932 July 18,094 134,317 July 15,088 102,348 August 16,057 121,753 August 16,126 112,307 September 7,803 59,434 September 7,642 54,111 October 51557 41,392 October 4,699 33,925 November 642 4,600 November 1,207 9,0u7 December 17 119 December 9 0 15 102,084 $745,968 0 103,920 $709,758 `Revenue consists of Gate Fees only. Revenue include Non - Reverting portion for comparative purposes. PAID ATTENDANCE COMPARISON THRU DECEMBER ,wtar „gym, 103,920 102,084 9 coo 5� 97,660 s, mo aoaoo 92,520 12 2011 2010 Paid Paid Attendance Revenue Attendance Rwwn,ro January 150 $750 January 45 $203 February 186 930 February 17D 765 March 77 385 March 17 '77 April 0,943 63,389 April 10,344 67,917 May 19,676 127,113 May 20,286 118,480 June 21,599 143,026 June 16,839 105,730 July 16,602 114,535 July 15,738 99,160 August 16,546 116,318 August 13,034 65,253 September 5,735 40,930 September 7,025 46,401 October 7,031 60,096 October 0,030 - 52,648 November 900 6,372 November 1,012 6,750 December 15 29 December 0 0 97,660 $663,873 92,520 $583,381 `Revenue consists of Gate Fees only. Revenue include Non - Reverting portion for comparative purposes. PAID ATTENDANCE COMPARISON THRU DECEMBER ,wtar „gym, 103,920 102,084 9 coo 5� 97,660 s, mo aoaoo 92,520 12 0 N M m W U O w O N 7- O ¢ LLI U ¢Q O 2 aw r 0 W ui �� rr w v r OI r M N �a�H�N��mrnoa�m m ��hrIDNWM�tO +� -•ern N Q m�mm W arrow Om mN nd�m�r�a m O b o n ...... 0 2 J O Q U ao o��cmi�n <mr °m' cNi° Q w u x 14 e m m ��yy yy C m ��� W mdOn,G lam Lu O W r n r T n N ti g �mr� mjrl 0[YM m Nr� f�N'N NT m NN "memo n N�iu �1 IS O 1'. Nn M N N N a o l` N r �m tint�tt eTym m Mnup�vn W re�nmumi ma9Nr1� ` M ey en .-•amm Z °OOm'anr�R:o eNpi° z w O N y N 2 W {r�N M� m mN eaN a7 �NOam9�N0 V NempmO m O W M r N NN t�rPNN � m0 me�0 en e� Nm W U Z Q r�i t4i °cmv�e°nomm � G oCS °3g a°�e�°o OOOQmI�I�Om m��' � � N�mM MON Y r V'I�m Ol m�t1 V Q u w E >LL tq 24 y aovoav10 M r HOWARD PARK ICE RINK STATEMENT' OF REVENUE AND EXPENSES FOR THE 2013 / 2014 SEASON THRU DECEMBER 2013 INCOME: ENTRANCE FEES- Adults $7,830 Children 7,465 Family Ticket 5315 Rink Rentals 2,459 Micellaneous 0 Total Entrance Fees $23,089 SKATE SHOP - $563 Skate Rental $5,482 Merchandise 6 Skate Sharpening 280 Coat Checking 2 Locker Rentals 201 Total Skate Shop 5,970 CONCESSION - Food Sales $1,269 Drink Sales 1,940 Miscellaneous 0 Total Concession 3,2D9 Total Operating Revenues $32,266 EXPENSES ICE RINK- Personnel $24,401 Supplies 6,034 Contractuals 5,189 Capital 0 Total Ice Rink $35,624 CONCESSION - Personnel $563 Supplies 0 Cost of Goods Sold 1,284 Contractuals 0 Capital 0 Total Concession 1,846 Total Operating Expenses 37,470 ICE RINK NET PROFIT (LOSS) . Season for Ice Rink is Novemberthru March 14 HOWARD PARK ICE RINK REVENUE REPORT FOR THE SEASONS 09110,10111,11112,12113&13114 FAMILY RINK SKATE MONTH ADULTS MINORS TICKET * RENTALS CONCESSIONS SHOP* TOTAL 2009/10 November $0 $0 N/A $0 $0 $0 $0 December 11,553 14,244 NIA 880. 4,656 15,146 46,479 TOTAL $11,553 $14,244 $0 $880 $4,656 $15,146. $46,479 2010/11 November $660 $1,030 N/A $0 $233 $740 $2,663 December 13,272 17,660 NIA 400 5,176 16,399 52,907 TOTAL $13,932 $18,690 $0 $400 $5,409 $17,140_ $55,570 Chg. from Prior Year 20.59% 31.21 % N1A 54.55% 16.16 %, 13.16% 19.560/6 2011112 November $0 $0 $0 $0 $0 $0 $0 December 6,498 9,135 4,830 798 3,486 6,879 31,626 TOTAL $6,498 $9,135 $4,830 $798 $3,486 $6,879 $31,626 % Chg. from Prior Year - 53.36% - 51.12% N/A 99.38% - 35.55% - 59.86% - 43.09% 2012113 November $0 $0 $0 $0 $0 $0 $0 December 6,690 7,505 4,855 350 2,982 5,284 27,665 TOTAL $6,690 $7,505 $4,855 $350 $2,982 $5,284 $27,665 % Chg. from PrlorYear 2.95% - 17.84% NIA - 56.11% - 14.47% L23.19% - 12.52% 2012113 November $0 $0 $0 $0 $0 $0 $0 December 7,830 7,485 5,315 2,459 3,209 5,970 32,269 TOTAL $7,830 $7,485 $5,315 $2,459 $3,209 $5,970 _ $32,268 % Chg. from Prior Year 17.04% -0.27% 9.47% 602.54% 7.62% 12.99% 16.64% * Family Ticket new sale item for 2011 -12. 15 n �/ S \§E }�/ §k\ § \ LL, Lu � >m o z- b z o z Lij \ \ » j }\ LU F- U- 14 - _ z § � - _ § K - ■ § Fomw \ k� � § § � � � � ■ ■ |2§ ! !.§ . . ep 2r»� r15 § |\ 2 § § � ����� ■ ■. ° °_ )k \ \ m° i«■ | §� 2 2 §k !( ( ( !2 §§ r !� § � - _ § K - ■ § Fomw \ n C �w0 �z UILI z � 'o w 'Lou $J b §LU Lu ZLIJ U, 2 >w (=J) §Lz zb0 z ■ 0 LU a §� LU s Lu w � N 2 [ \!!!#!e§|§q k§ a■ §KB ■ .� ; ; _ kkk � ■ (; � % k & §± " � & �)f • ; . �)§ . §4§ !| 13 k)) 00 2 [ \!!!#!e§|§q 2 n � k U) US Wm a I L L) 2J0 c � O 2 u \ \} 0 z O2z < zw ■ /J LLI / � 0 .LL. §! , 2 § ■ ° m |@ . ¥ .. 2_ ■ m 2 ®§ ° ° ! \!k - ;,2 § ®§ §22 §§ | § ■ ! ° , 5§� di )k � | §§ _ ® ~ _ go \k � � e m §2 - CD C. ¥ .. CD � C%4 �W� 0Zb w@ ZXS / / / 2 <0 O c >zI I \m kui LLZ � 2 202 oeW Uj ad §.L / LLI �%ƒ R � O L @ m } aE2 . 2 § e Lu a R # ! § o } e §§ \ E § § o B lu e } m & K§ ul 14 ` |a Nil- @ m } . 2 § e Lu @ mM O 2 � W O LL m F J w ago �LLZ °Q WO <a= Q m1m N W 7 OW9 �w �s r m O w �e eo N m O A m M F �ui Ci �HN w y w - � vF-LLr � ea U �A �foQmr N O Orn b � = �r ON NN 'mC0')• d. O N i w a C CJ m h CU LLa W a9 � Z ' G�•�CI wcy O Nom °a � vw c W , ®w m 1 o O LL 2 o� acorn ow000ao n w v a1L » z pomm our o� C fr w�M mW ate-_ CriN r h Z r�inNao � u (3i N m m m m 9•� N Gp � W r N nCt¢9 NCI rNO N w aZ y p o! H J W Lu a. Lu m gg a i U W w a z z ku z y c N x Q W < Q 2 Y R C D a d Z's am'in 0 O � W W 7 N Z Z W Yt X R' W Cl N I c �. ;tee f�rc i �y f,e tA�r�Jk x�i•��s 3,.,,.� ..,.1