2020 Valley View Park Improvements & Playgrou

2021 Budget

Dewey Haberman Memorial Park Columbine Trail Replacement Improvements – 2020 2020

Lilley Gulch Tennis Courts Resurfaced Valley View Park Improvements 2020 & Playground – 2020

BOARD OF DIRECTORS MANAGEMENT TEAM Tim W. James, Chair Ronald Hopp, Executive Director Kyle Butman, First Vice Chair Dennis Weiner, Director of Finance & Administrative Services Michael Bielkiewicz, Second Vice Chair Barb Butler, Director of Recreation Programs William Meyer, Treasurer Derek Eberhardt, Director of Operations Lori J. Bosanko, Secretary Colin Insley, Director of Parks, Planning & Construction Tom Woodard, Director of Golf

Creating Community, Enhancing Health, Inspiring Play since 1959

October 27, 2020

Tim James, Chair Members of the Foothills Board of Directors 6612 S. Ward Street Littleton, Colorado 80127

Dear Director James, Chair, and Members of the Board,

Attached is the staff submittal of the Foothills Park & Recreation District budget for the calendar year 2021. The preparation of the 2021 Budget was a challenging task. The Coronavirus pandemic (“COVID-19”) made 2020 a difficult year and the affect the pandemic will have on the District’s financial performance in 2021 is uncertain at this point of the budget process. Despite significant revenue impacts in 2020 due to the initial shut downs and the continued restrictions on activities, the District has managed the overall financial impacts well and does not anticipate needing to use any cash reserves during 2020 due to financial challenges caused by the pandemic. The District has managed the significant increased utilization of some service areas and has successfully provided essential services in a controlled manner while keeping staff and patrons as safe and healthy as possible. Additionally, the District was able to proceed with most major planned capital projects during 2020, which were important capital improvement promises made to our community.

After successful management, at this point, of the unprecedented 2020 fiscal situation, the District has contemplated the challenges associated with forecasting a subsequent budget year without knowing how COVID-19 will impact our services and our revenue streams in the upcoming year. As a result, our approach to the budget is to project a normal year in terms of revenues and expenditures and manage the budget similarly to how it has been successfully managed during 2020. Therefore, our revenue and expenditure projections for the budget reflect a normal year, however, if there are known impacts or there are other discussions that would either negatively or positively affect the projected budget, these adjustments can be made prior to final consideration of the budget in December

The submitted budget is balanced as required by law, with revenues and expenditures of $28,787,502. This budget includes $1,810,026 for debt service, $4,678,654 for capital projects and equipment, $262,193 for Grant and other expenditures and $22,036,629 for operating expenditures. Sources of funds include $11,016,857 from property taxes, $1,446,353 from lottery and specific ownership taxes, $16,141,711 from program and facility fees and charges, and $182,581 from grants and other revenue.

Total Revenues and Total Expenditures decreased $4,957,178, or 14.69% compared to the 2020 budget. The decrease was related to lower levels of debt service in 2021 resulting from the 2020 payoff of the 2010 General Obligation Bond and carry-forward funds from 2019 for capital projects and grants of $2,945,514, which were included in the 2020 budget.

Board of Directors Tim W. James Kyle Butman Michael Bielkiewicz Lori J. Bosanko William Meyer Ronald Hopp Chair First Vice Chair Second Vice Chair Secretary Treasurer Executive Director

6612 South Ward Street Littleton, Colorado 80127 303.409.2100 Fax 303.409.2140 www.ifoothills.org Total Operating Revenues increased $43,906 driven by higher expected revenue at the Edge Ice arena related to usage by youth hockey associations, offset by slight decreases budgeted in District program offerings within Children’s Programs, in Facility Operations and in Fitness.

Total Operating Expenditures increased by $25,954, which was less than one percent due to the following: $114,932 increase in Salaries and Wages due to planned merit wage increases for our full-time employees of approximately 3%, and a projected Colorado minimum wage increase from $12.00/hr to $12.24/hr in 2021; $100,146 increase in Personnel due to increased medical/dental and worker’s compensation insurance premiums and social security taxes due to increase in wages; $93,235 increase in Utilities related to higher expected consumption of water in our parks. These increases were partially offset by Supplies and Purchased Services, which are expected to be lower by $29,794 and $261,023, respectively. The decrease in Supplies is related to lower expected need for parts to maintain our facilities and irrigation systems, and the decrease in Purchased Services is mainly related to election expenditures, which were included in the 2020 budget.

The proposed 2021 budget includes various minimal fee increases throughout the District. The services provided through this budget include park and recreation services offered through established facilities and programs as defined in the District’s “Statement of Purpose”. The proposed budget provides for the maintenance and operation of existing program levels and facilities and limited capital replacement and improvements. This budget includes $4,678,654 of capital project and equipment spending funded from operations, including the Golf Development and Improvement Fund, but this amount represents only a portion of the amount needed annually to maintain and replace the District’s park infrastructure, buildings and equipment.

The District uses a modified accrual budgetary basis of accounting for the budget. The District’s single enterprise fund encompasses all aspects of daily operations, as well as certain debt obligations. All assets and liabilities are included on the annual audited balance sheet. Total Net Position is segregated into Invested in Capital Assets Net of Related Debt, Restricted and Unrestricted Net Position. The Budget format includes four separate departments: Parks, Leisure Services, Golf and Administration. Combined, the four operating departments and other fund categories including, Conservation Trust, Debt Service, Capital Projects, Grants and the Golf Development and Improvement Fund, comprise the Foothills Park & Recreation District Enterprise Fund.

The District’s assessed valuation is organized according to various sub-districts. Please note the budget document includes an assessed value and a mill levy for the regular Foothills District (remaining areas in Jefferson County affected by the Lakewood exclusion); for Sub-District “A” (located primarily within the District’s boundaries south of Hampden); and Sub-District “B” (which includes the Kipling Villas area and the improvements approved in 2002). Our mill levy for the Sub-District “A” portion of the District, including the bond levy, is estimated to be 7.929 in 2021, down from 9.536 mills in 2020 as a result of the payoff of the 2010 General Obligation Bond, which occurred in 2020. The mill levy for Sub-District A will be adjusted for the final budget if the District is successful in passing the bond conversion ballot question in the November 2020 election. The levy for the district north of Hampden (Regular District) will be 6.829 mills and the levy for the Kipling Villas area (Sub-District B), including voter-approved debt, will be 9.003 mills. It is important to note, the Kipling Villas area is included in both Sub-District “A” and “B” and therefore pays the combined mill levy. Each of these mill levies is based on the prior year report of

assessed value from the Jefferson County Assessor and will be updated when the final 2020 report of assessed value is received from the Assessor’s office.

Overall, the Jefferson County and District economy is relatively strong and the area has experienced some modest growth (home and commercial building). In recent years, the District has experienced growth in Children’s Programs, at the Edge Ice Arena, in Adult and Youth Sports programs, and at the Foothills Fieldhouse. As aforementioned, the District has faced financial challenges in 2020 related to COVID-19, including facility closures, program cancellations and operating restrictions in all areas of operation. It is anticipated that COVID-19 will continue to impact our operations, however, at this point in time, we are unsure of what operating restrictions, if any, we will face in 2021.

Because of our heavy dependence on fee revenues, the District will continue to be faced with the challenge of service demands beyond our financial capabilities. Our financial projections indicate that we will be able to fund our operations in full through the remainder of the nine-year sunset period of the 2017 2.75 mill levy increase, but we project significant and growing operational deficits beyond the sunset period due to inflationary pressures and increasing costs of remaining deferred capital improvements. Without the passage of an extension of the mill-levy, the passage of the bond conversion, or an increase or the identification of significant additional revenue sources, the District may be forced to implement reductions in services in future years.

I would like to thank the District staff and our management team for their assistance in preparing this year’s budget. Through their efforts, the budget has been prepared conservatively and with a view toward cost containment and efficient use of our limited available resources.

Sincerely,

Ronald Hopp, Executive Director Foothills Park & Recreation District

Estimate of Property Taxes for 2021 Budget

Sub District A Regular District Sub District B Totals Operations Mill Levy Assessed Valuation 9/9/2020 Estimate $ 1,279,056,793 96,737,259 23,836,379 1,399,630,431

Assessed Valuation 11/21/2019 Certified $ 1,279,056,793 96,737,259 23,836,379 1,399,630,431

Increase(decrease) $ - - - -

% Increase(decrease) 0.00% 0.00% 0.00% 0.00%

Mill Levy 7.929 6.829 4.300 19.058

Sub-total 2020 Taxes (payable in 2021) $ 10,141,641 $ 660,618 $ 102,496 $ 10,904,755

Additions: Abatements/Refunds $ - - - - Omitted Property (Can't Include in Mill-Levy) $ - - - -

Total 2020 Taxes (payable in 2021) $ 10,141,641 $ 660,618 $ 102,496 $ 10,904,755

Additions Mill levy 0.000 0.000 0.000

Total Operations Mill Levy 7.929 6.829 4.300

Debt Service Mill Levy 2021 Debt Service $ - $ - $ 112,102 $ 112,102

Total Debt Service Mill Levy 4.703

Total Operations/Debt Service 2021 $ 10,141,641 $ 660,618 $ 214,598 $ 11,016,857

Total Operations/Debt Service 2020 $ 12,200,922 $ 660,811 $ 210,212 $ 13,071,945

Difference $ (2,059,281) $ (193) $ 4,386 $ (2,055,088)

Total 2020 Mill Levy (payable in 2021) 7.929 6.829 9.003 Total 2019 Mill Levy (payable in 2020) 9.539 6.831 8.819

Mill Levy Change -1.610 -0.002 0.184 2021 Proposed Budget - Property Tax

1 Foothills District (not including Sub District A or B) Assessed Value A. 2020 Assessed Value $ 96,737,259 B. 2019 Assessed Value $ 96,737,259

Property Taxes A. 2021 Proposed Budget Operations Mill Levy 6.829 Abatements and Refunds Mill Levy 0.000 Total Mill Levy 6.829

B. 2020 Budget Operations Mill Levy 6.829 Abatements and Refunds Mill Levy 0.002 Total Mill Levy 6.831

C. Estimate of Taxes on $ 300,000 Home Taxes Payable in 2021 $ 146.48 Taxes Payable in 2020 $ 146.52

2 Foothills District Sub District "A" Assessed Value A. 2020 Assessed Value $ 1,279,056,793 B. 2019 Assessed Value $ 1,279,056,793

Property Taxes A. 2021 Proposed Budget Operations Mill Levy 7.929 Debt Service Mill Levy 0.000 Abatements and Refunds Mill Levy 0.000 Total Mill Levy 7.929

B. 2020 Budget Operations Mill Levy 7.929 Debt Service Mill Levy 1.534 Abatements and Refunds Mill Levy 0.076 Total Mill Levy 9.539

C. Estimate of Taxes on $ 300,000 Home Taxes Payable in 2021 $ 170.08 Taxes Payable in 2020 $ 204.61

3 Foothills District Sub District "B" Assessed Value A. 2020 Assessed Value $ 23,836,379 B. 2019 Assessed Value $ 23,836,379

Property Taxes A. 2020 Proposed Budget Operations Mill Levy 4.300 Debt Service Mill Levy 4.703 Abatements and Refunds Mill Levy 0.000 Total Mill Levy 9.003

B. 2020 Budget Operations Mill Levy 4.300 Debt Service Mill Levy 4.519 Abatements and Refunds Mill Levy 0.000 Total Mill Levy 8.819

C. Estimate of Taxes on $ 300,000 Home Taxes Payable in 2021 $ 193.11 Taxes Payable in 2020 $ 189.17 Long Term Debt

Certificates of Participation

These certificates are payable from annually appropriated base rentals and any purchase price option paid by the District under the financing lease. The District’s obligation under the financing lease expires if the Board fails to specifically appropriate funds to pay all the base rentals and any reasonably estimated additional rentals for the next renewal term.

2010 Certificates of Participation In August 2010, the District issued $2,895,000 Certificates of Participation (COPs). The certificates were issued to finance energy conservation projects in all District owned facilities including, among others, lighting, HVAC and water conservation upgrades, energy miser technology, irrigation control improvements, pool pumping controls, solar PV systems and the purchase of two electric ice machines. These certificates mature between 2011 and 2022 and carry interest rates between 2.0% and 5.75% due semiannually.

The debt service requirements of the 2010 COPs are as follows:

Year Ended December 31, Total Interest and Principal 2021 $ 296,050 2022 290,812 Total $ 586,862

2013 Certificates of Participation In May 2013, the District issued $9,300,000 Certificates of Participation (COPs). These certificates were issued to refinance COPs issued in 2002 and 2004. The originally issued Certificates of Participation financed the construction of a new ice arena and an indoor sports arena, and the remodel of a recreation center. These certificates mature between 2013 and 2028 and carry interest rates between 2.0% and 4.0% due semiannually.

The debt service requirements of the 2013 COPs are as follows:

Year Ended December 31, Total Interest and Principal 2021 $ 434,100 2022 432,225 2023 433,825 Thereafter 4,335,175 Total $ 5,635,325 2015 Certificates of Participation In December 2015, the District issued $11,055,000 Certificates of Participation (COPs). These certificates were issued to refinance COPs issued in 2006. The originally issued Certificates of Participation were issued to refinance a portion of COPs issued in 2002 to relieve the payment demands until revenue from the new ice rink established the anticipated growth in revenues. These certificates mature between 2016 and 2032 and carry interest rates between 2.0% and 5.0% due semiannually.

The debt service requirements of the 2015 COPs are as follows:

Year Ended December 31, Total Interest and Principal 2021 $ 969,438 2022 971,738 2023 968,437 Thereafter 9,001,625 Total $ 11,911,238

General Obligation Bonds

The District issues General Obligation Bonds to provide finds for acquisition and construction of major capital facilities. General Obligation Bonds require a vote by the District’s residents and are direct obligations and pledge the full faith of the District.

Series 2012 General Obligation Bonds-Sub District “B” In March 2012, the District issued a total of $974,700 in General Obligation Bonds for the purpose of advance refunding a portion of the Series 2002 Bonds. The Series 2002 Bonds were issued in the original aggregate principal amount of $1,360,000 and at the time of refunding the outstanding principal was $975,000. The advance refunding included the Series 2002 Bonds maturing on and after December 1, 2013 with aggregate principal amount of $905,000. The Series 2002 Bonds maturing in the year 2012, with aggregate principal amount of $70,000, were not a part of the refunding. As provided in the Bond Resolution, the District refinanced the Refunded Bonds at a lower interest rate and, therefore, advance voter approval was not required pursuant to Section 20 of Article X of the Colorado Constitution. The Refunded Bonds bore interest rates ranging from 5.25% to 5.70% per annum, the newly issued Bonds carry interest rate of 2.73% saving the District taxpayers over $124,568 over the remaining life of the bonds. Interest and principal payments are due quarterly.

The 2012 General Obligation Bonds were issued to refinance the 2002 General Obligation Bonds which were originally issued to install partially irrigated green belts in the Kipling Villas subdivision.

The debt service requirements of the 2012 General Obligation bonds are as follows:

Year Ended December 31, Total Interest and Principal 2021 $ 110,439 2022 109,136 Total $ 219,575 Foothills Park & Recreation District Historical Mill Levy for Sub District A

9.671 9.691 9.539

7.929 7.465 7.546 7.527 7.559 7.550 7.237 7.191

2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Foothills Park & Recreation District Sources of Revenues

Revenues from Reserves Revenues from $46,592 Contributions and Revenues from 0% Grants Ownership Taxes, $68,647 Lottery Funds, Interest 0% and Interest Expense Subsidy $1,513,695 5%

Revenues from Fees and Charges $16,141,711 Revenues from 56% PropertyTaxes $11,016,857 39% Foothills Park & Recreation District 2021 Proposed Budget Operating Revenue By Department

Golf Development Fund Administration $14,100 $236,007 0% 2% Parks and Clement Park $534,360 3% Golf $4,691,589 29%

Leisure Services $10,665,655 66%

Administration $14,100 Parks and Clement Park $534,360 Leisure Services $10,665,655 Total Operating Revenue ($16,141,711) Golf $4,691,589 Golf Development Fund $236,007 Foothills Park & Recreation District 2021 Proposed Budget – Operating Revenue

$10,665,655 $12,000,000 $10,595,860 2020 Operating Revenue 2021 Operating Revenue $10,000,000

$8,000,000

$4,691,589 $6,000,000 $4,704,380

$4,000,000

$2,000,000 $539,958 $21,600 $534,360 $236,007 $14,100 $236,007

$0 Administration Parks and Leisure Services Golf Golf Clement Park Development Fund Foothills Park & Recreation District 2021 Proposed Budget Operating Expenses by Department

Administration $2,156,976 10% Golf $4,012,661 18%

Parks and Clement Park $4,587,644 21%

Administration $2,156,976 Leisure Services $11,279,348 51% Parks and Clement Park $4,587,644

Leisure Services $11,279,348

Total Operating Expenses ($22,036,629) Golf $4,012,661 Foothills Park & Recreation District 2021 Proposed Budget – Operating Expenditures

$11,473,215 $11,279,348 $12,000,000 2020 Operating Expenditures $10,000,000 2021 Operating Expenditures

$8,000,000

$6,000,000 $4,587,644 $4,318,640 $3,905,907 $4,012,661

$4,000,000 $2,312,913 $2,156,976

$2,000,000

$0 Administration Parks and Clement Leisure Services Golf $4,012,661 $2,156,976 Park $4,587,644 $11,279,348 Foothills Park & Recreation District 2021 Proposed Budget

2010 COP $296,050 2012 Series GO Bond $110,439 6% 2010 COP $296,050 2013 COP $434,100 16%

2015 COP $969,437

2012 Series GO Bond $110,439

2013 COP $434,100 2015 COP $969,437 24% 54%

Long‐Term Debt Yearly Payments Analysis ($1,810,026) Foothills Park & Recreation District 2021 Proposed Budget ‐ Debt

Debt Obligation Payoff Yearly Total Principle (Principle and Description Purpose Year Payments Balance Interest) 2010B COP ESCO ESCO Improvements QECB 2022 296,050 540,000 586,862 2013 COP Peak; Edge; FSA; LG Renovation Refunded 2002 and 2004 COP 2028 434,100 4,650,000 5,635,325 2015 COP Peak and Edge partial refunding on 2002 COP in 2006. In 2015, Refunded 2006 COP and $3 million for Clement Park Improvements

2032 969,437 8,860,000 11,911,238 2012 Series GO Kipling Villas Bond 2022 110,439 213,000 219,575 Total

$1,810,026 $14,263,000 $18,353,000 Foothills Park & Recreation District Net Operating Expenditures and Non‐Operating Budget

Description Amount Net Operating Revenues/(Expenditures) Golf $ 914,935 Leisure Services (613,693) PP&C (4,053,284) Administration (2,142,876) Net Operating Revenues/(Expenditures) (5,894,918)

Non-Operating Revenues: Fund Balance/Carry-Over Funds 46,592 Property Taxes - General 10,904,755 Property Taxes - GO Bonds 112,102 Specific Ownership Taxes 943,795 Conservation Trust (Lottery Funds) 502,558 Contributions and Grants 68 647 Federal Subsidy on ESCO QECB Bonds/Investment Income 67,342 Total Non-Operating Revenues 12,645,791

Non-Operating Expenditures: Annual Debt Payments (1,810,026) Capital Repair and Replacement (Includes Golf Development Fund) (4,678,654) Grant Expenditures ( 90,890) Property Tax Collection Fees & Paying Agent Fees (171,303) Total Non-Operating Expenditures ( 6,750,873)

Net Revenue $ 0 Foothills Park & Recreation District 2021 Proposed Budget Compared to 2020 October 27, 2020

Total 2021 Revenue $28,787,502 Net decrease of $4,957,178 from 2020 Budget Significant Changes: • Increased Rental/Concession/Other revenue‐ primarily at the Edge due to higher rates and a higher number of guaranteed hours $ 347k • Decreased Admission fee revenue due to decreases in Children's Programs, Fitness, Facility Ops and at the Edge $ ( 303k) • Decreased Fund Balance Allocated to misc. Capital $ (1,067k) • Decreased Fund Balance for Clement Park Phase C $ ( 100k) • Decreased Fund Balance Neighborhood Park Projects $ (1,771k) • Decreased Property Tax Revenues – GO Bond and Assessments $ (2,055k) • Decreased Ownership Tax, Conservation Trust, investment income and other Misc. Grants $ ( 8k) Foothills Park & Recreation District 2021 Proposed Budget Compared to 2020 October 27, 2020

Total 2021 Expenditures $28,787,502 Net decrease of $4,957,178 from 2020 Budget Significant Changes: • Increased Wages for estimated minimum wage and merit raises $ 115k • Increased Personnel costs for increased premiums on health, dental and worker’s compensation policies $ 100k • Decreased Supplies and Purchased Services – no election costs budgeted in 2021 $ ( 291k) • Increased utilities – higher Water anticipated offset by lower Gas & Electricity $ 93k • Insurance – Property and Liability $ 8k • Decreased Grant Expenditures‐Clement Park Phase C & other grants $ ( 155k) • Decreased spending on prior year Neighborhood Park Projects $ (1,771k) • Decreased other capital – mainly lower carry‐forward of prior year capital projects $ ( 879k) • Decreased Debt Payments and Interest expense due to the 2020 payoff of the G.O. Bond $ (2,148k) Foothills Parks Recreation Distrcit Summary of All Units 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 12,316,001 12,013,371 -302,630 Rentals 2,668,303 3,005,771 337,467 Merchandise Sales 504,745 497,475 -7,270

Concessions and Other Contracts 536,958 561,232 24,274 Other Revenue 71,798 63,862 -7,936 TOTAL OPERATING REVENUES 16,097,805 16,141,711 43,906 OPERATING EXPENDITURES Salaries and Wages 11,789,905 11,904,837 114,932 Personnel 2,435,621 2,535,767 100,146 Supplies 2,572,844 2,543,051 -29,794 Purchased Services 3,078,538 2,817,514 -261,023 Utilities 1,847,673 1,940,908 93,235 Insurance 286,094 294,551 8,458

TOTAL OPERATING EXPENDITURES 22,010,675 22,036,629 25,954

NET OPERATING REVENUE/(EXPENDITURES) -5,912,870 -5,894,918 17,952

NON-OPERATING REVENUE Fund Balance 2,984,929 46,592 -2,938,337

Property Taxes Collected to Pay GO Bonds 2,069,789 112,102 -1,957,687

Property Taxes Collected for Operations 11,002,156 10,904,755 -97,401 Specific Ownership Taxes 813,639 943,795 130,156 Conservation Trust 492,764 502,558 9,794 Contributions and Grants 104,850 68,647 -36,203 Investment Income 142,977 48,026 -94,951 QEBC Interest Expense Subsidy 35,770 19,316 -16,454

TOTAL NON-OPERATING REVENUE 17,646,875 12,645,791 -5,001,084

NON-OPERATING EXPENDITURES Grant Expenditures 245,777 90,890 -154,887

Facilities & Equipment Repairs and Replacements 7,328,192 4,678,654 -2,649,538 Debt Payments 3,248,600 1,235,700 -2,012,900 Interest Expense 709,307 574,326 -134,981 Other Expenditures 202,129 171,303 -30,826

TOTAL NON-OPERATING EXPENDITURES 11,734,005 6,750,872 -4,983,133

NET REVENUE/(EXPENDITURES) 0 0 0

TOTAL REVENUE 33,744,680 28,787,502 -4,957,178 TOTAL EXPENDITURES 33,744,680 28,787,502 -4,957,178

NET REVENUE/(EXPENDITURES) 0 0 0 Foothills Parks Recreation Distrcit Summary of All Units 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

Admission Fees: Total Parks and Clement Park - Admission Fees 283,077 283,077 0 Leisure Services Summary - Admission Fees 8,475,214 8,178,384 -296,830 Golf Summary - Admission Fees 3,321,703 3,315,903 -5,800 Other Funds - Admission Fees 236,007 236,007 0

Total Admission Fees 12,316,001 12,013,371 -302,630

Rentals: Total Parks and Clement Park - Rentals 234,841 228,891 -5,950 Leisure Services Summary - Rentals 1,529,463 1,872,881 343,418 Golf Summary - Rentals 903,999 903,999 0

Total Rentals 2,668,303 3,005,771 337,467

Merchandise Sales: Leisure Services Summary - Merchandise Sales 100,758 100,488 -270 Golf Summary - Merchandise Sales 403,987 396,987 -7,000

Total Merchandise Sales 504,745 497,475 -7,270

Concessions and Other Contracts: Administration - Concessions and Other Contracts 10,000 10,000 0

Total Parks and Clement Park - Concessions and Other Contracts 4,392 4,392 0 Leisure Services Summary - Concessions and Other Contracts 453,566 477,840 24,274 Golf Summary - Concessions and Other Contracts 69,000 69,000 0

Total Concessions and Other Contracts 536,958 561,232 24,274

Other Revenue: Administration - Other Revenue 11,600 4,100 -7,500 Total Parks and Clement Park - Other Revenue 17,648 18,000 352 Leisure Services Summary - Other Revenue 36,860 36,062 -798 Golf Summary - Other Revenue 5,690 5,700 10

Total Other Revenue 71,798 63,862 -7,936

TOTAL OPERATING REVENUES: Administration - TOTAL OPERATING REVENUES 21,600 14,100 -7,500 Total Parks and Clement Park - TOTAL OPERATING REVENUES 539,958 534,360 -5,598 Leisure Services Summary - TOTAL OPERATING REVENUES 10,595,860 10,665,655 69,794 Golf Summary - TOTAL OPERATING REVENUES 4,704,380 4,691,589 -12,791 Other Funds - TOTAL OPERATING REVENUES 236,007 236,007 0

Total TOTAL OPERATING REVENUES 16,097,805 16,141,711 43,906 OPERATING EXPENDITURES

Salaries and Wages: Administration - Salaries and Wages 1,093,347 1,178,900 85,553 Total Parks and Clement Park - Salaries and Wages 2,107,911 2,147,454 39,544 Leisure Services Summary - Salaries and Wages 6,645,175 6,586,885 -58,290 Golf Summary - Salaries and Wages 1,943,473 1,991,599 48,126

Total Salaries and Wages 11,789,905 11,904,837 114,932

Personnel: Administration - Personnel 238,003 266,260 28,257 Foothills Parks Recreation Distrcit Summary of All Units 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 Total Parks and Clement Park - Personnel 525,693 564,230 38,537 Leisure Services Summary - Personnel 1,280,263 1,292,910 12,647 Golf Summary - Personnel 391,662 412,367 20,705

Total Personnel 2,435,621 2,535,767 100,146

Supplies: Administration - Supplies 30,589 21,289 -9,300 Total Parks and Clement Park - Supplies 564,652 573,605 8,954 Leisure Services Summary - Supplies 1,105,232 1,078,713 -26,519 Golf Summary - Supplies 872,372 869,444 -2,928

Total Supplies 2,572,844 2,543,051 -29,794

Purchased Services: Administration - Purchased Services 887,369 605,478 -281,892 Total Parks and Clement Park - Purchased Services 411,992 390,445 -21,547 Leisure Services Summary - Purchased Services 1,492,653 1,487,413 -5,239 Golf Summary - Purchased Services 286,524 334,178 47,655

Total Purchased Services 3,078,538 2,817,514 -261,023

Utilities: Administration - Utilities -24,366 -27,051 -2,684 Total Parks and Clement Park - Utilities 643,254 850,410 207,156 Leisure Services Summary - Utilities 831,729 725,707 -106,021 Golf Summary - Utilities 397,057 391,842 -5,215

Total Utilities 1,847,673 1,940,908 93,235

Insurance: Administration - Insurance 87,972 112,100 24,129 Total Parks and Clement Park - Insurance 65,139 61,499 -3,639 Leisure Services Summary - Insurance 118,164 107,720 -10,443 Golf Summary - Insurance 14,820 13,231 -1,588

Total Insurance 286,094 294,551 8,458

TOTAL OPERATING EXPENDITURES: Administration - TOTAL OPERATING EXPENDITURES 2,312,913 2,156,975 -155,938 Total Parks and Clement Park - TOTAL OPERATING EXPENDITURES 4,318,640 4,587,644 269,004

Leisure Services Summary - TOTAL OPERATING EXPENDITURES 11,473,215 11,279,348 -193,867 Golf Summary - TOTAL OPERATING EXPENDITURES 3,905,907 4,012,661 106,755

Total TOTAL OPERATING EXPENDITURES 22,010,675 22,036,629 25,954

NET OPERATING REVENUE/(EXPENDITURES): Administration - NET OPERATING REVENUE/(EXPENDITURES) -2,291,313 -2,142,875 148,438 Total Parks and Clement Park - NET OPERATING REVENUE/(EXPENDITURES) -3,778,682 -4,053,284 -274,602 Leisure Services Summary - NET OPERATING REVENUE/(EXPENDITURES) -877,355 -613,694 263,661 Golf Summary - NET OPERATING REVENUE/(EXPENDITURES) 798,473 678,928 -119,545 Other Funds - NET OPERATING REVENUE/(EXPENDITURES) 236,007 236,007 0

Total NET OPERATING REVENUE/(EXPENDITURES) -5,912,870 -5,894,918 17,952 Foothills Parks Recreation Distrcit Summary of All Units 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 NON-OPERATING REVENUE

Fund Balance: Other Funds - Fund Balance 2,984,929 46,592 -2,938,337

Total Fund Balance 2,984,929 46,592 -2,938,337

Property Taxes Collected to Pay GO Bonds: Other Funds - Property Taxes Collected to Pay GO Bonds 2,069,789 112,102 -1,957,687

Total Property Taxes Collected to Pay GO Bonds 2,069,789 112,102 -1,957,687

Property Taxes Collected for Operations: Administration - Property Taxes Collected for Operations 5,436,507 5,466,205 29,698 Total Parks and Clement Park - Property Taxes Collected for Operations 3,797,719 4,072,322 274,602

Leisure Services Summary - Property Taxes Collected for Operations 1,021,393 964,208 -57,185 Other Funds - Property Taxes Collected for Operations 746,537 402,020 -344,516

Total Property Taxes Collected for Operations 11,002,156 10,904,755 -97,401

Specific Ownership Taxes: Other Funds - Specific Ownership Taxes 813,639 943,795 130,156

Total Specific Ownership Taxes 813,639 943,795 130,156

Conservation Trust: Other Funds - Conservation Trust 492,764 502,558 9,794

Total Conservation Trust 492,764 502,558 9,794

Contributions and Grants: Total Parks and Clement Park - Contributions and Grants 2,500 2,500 0 Other Funds - Contributions and Grants 102,350 66,147 -36,203

Total Contributions and Grants 104,850 68,647 -36,203

Investment Income: Administration - Investment Income 142,977 48,026 -94,951

Total Investment Income 142,977 48,026 -94,951

QEBC Interest Expense Subsidy: Other Funds - QEBC Interest Expense Subsidy 35,770 19,316 -16,454

Total QEBC Interest Expense Subsidy 35,770 19,316 -16,454

TOTAL NON-OPERATING REVENUE: Administration - TOTAL NON-OPERATING REVENUE 5,579,484 5,514,231 -65,253 Total Parks and Clement Park - TOTAL NON-OPERATING REVENUE 3,800,219 4,074,822 274,602

Leisure Services Summary - TOTAL NON-OPERATING REVENUE 1,021,393 964,208 -57,185 Other Funds - TOTAL NON-OPERATING REVENUE 7,245,778 2,092,531 -5,153,248

Total TOTAL NON-OPERATING REVENUE 17,646,875 12,645,791 -5,001,084 NON-OPERATING EXPENDITURES

Grant Expenditures: Foothills Parks Recreation Distrcit Summary of All Units 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 Other Funds - Grant Expenditures 245,777 90,890 -154,887

Total Grant Expenditures 245,777 90,890 -154,887

Facilities & Equipment Repairs and Replacements: Total Parks and Clement Park - Facilities & Equipment Repairs and Replacements 20,000 20,000 0 Other Funds - Facilities & Equipment Repairs and Replacements 7,308,192 4,658,654 -2,649,538

Total Facilities & Equipment Repairs and Replacements 7,328,192 4,678,654 -2,649,538

Debt Payments: Other Funds - Debt Payments 3,248,600 1,235,700 -2,012,900

Total Debt Payments 3,248,600 1,235,700 -2,012,900

Interest Expense: Other Funds - Interest Expense 709,307 574,326 -134,981

Total Interest Expense 709,307 574,326 -134,981

Other Expenditures: Total Parks and Clement Park - Other Expenditures 1,537 1,537 0 Other Funds - Other Expenditures 200,592 169,765 -30,826

Total Other Expenditures 202,129 171,303 -30,826

TOTAL NON-OPERATING EXPENDITURES: Total Parks and Clement Park - TOTAL NON-OPERATING EXPENDITURES 21,537 21,537 0 Other Funds - TOTAL NON-OPERATING EXPENDITURES 11,712,468 6,729,335 -4,983,133

Total TOTAL NON-OPERATING EXPENDITURES 11,734,005 6,750,872 -4,983,133

NET REVENUE/(EXPENDITURES): Administration - NET REVENUE/(EXPENDITURES) 3,288,171 3,371,356 83,185 Leisure Services Summary - NET REVENUE/(EXPENDITURES) 144,038 350,514 206,476 Golf Summary - NET REVENUE/(EXPENDITURES) 798,473 678,928 -119,545 Other Funds - NET REVENUE/(EXPENDITURES) -4,230,682 -4,400,798 -170,115

Total NET REVENUE/(EXPENDITURES) 00 0

TOTAL REVENUE: Administration - TOTAL REVENUE 5,601,084 5,528,331 -72,753 Total Parks and Clement Park - TOTAL REVENUE 4,340,177 4,609,182 269,004 Leisure Services Summary - TOTAL REVENUE 11,617,253 11,629,863 12,609 Golf Summary - TOTAL REVENUE 4,704,380 4,691,589 -12,791 Other Funds - TOTAL REVENUE 7,481,785 2,328,538 -5,153,248

Total TOTAL REVENUE 33,744,680 28,787,502 -4,957,178

TOTAL EXPENDITURES: Administration - TOTAL EXPENDITURES 2,312,913 2,156,975 -155,938 Total Parks and Clement Park - TOTAL EXPENDITURES 4,340,177 4,609,182 269,004 Leisure Services Summary - TOTAL EXPENDITURES 11,473,215 11,279,348 -193,867 Golf Summary - TOTAL EXPENDITURES 3,905,907 4,012,661 106,755 Other Funds - TOTAL EXPENDITURES 11,712,468 6,729,335 -4,983,133 Foothills Parks Recreation Distrcit Summary of All Units 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 Total TOTAL EXPENDITURES 33,744,680 28,787,502 -4,957,178

NET REVENUE/(EXPENDITURES): Administration - NET REVENUE/(EXPENDITURES) 3,288,171 3,371,356 83,185 Leisure Services Summary - NET REVENUE/(EXPENDITURES) 144,038 350,514 206,476 Golf Summary - NET REVENUE/(EXPENDITURES) 798,473 678,928 -119,545 Other Funds - NET REVENUE/(EXPENDITURES) -4,230,682 -4,400,798 -170,115

Total NET REVENUE/(EXPENDITURES) 00 0 Foothills Park & Recreation District Administration 2021 Proposed Budget

$2,500,000

$2,000,000

Insurance $112,100 $16,000 $1,500,000 Utilities ($27,051) $14,000 Other Revenue $12,000 $1,000,000 Purchased Services $605,478 $4,100 $10,000 Supplies $21,289 Concessions and $8,000 $500,000 Other Contracts Personnel $266,260 $6,000 $10,000

$4,000 $0 Salaries and Wages $1,178,900 $2,000

$0 ($500,000) Operating Revenues $14,100 Operating Expenses ($2,156,976) Net Operating Expenses ($2,142,876) Foothills Park & Recreation District Administration Expenditures as a Percent of Operating Expenditure Budget

11.5%

11.3%

11.0% 10.9%

10.7%

10.5% 10.5% 10.5%

10.2%

10.0% 10.0% 10.0% 10.0%

9.8%

9.5%

9.0% 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Foothills Parks Recreation Distrcit Administration 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Concessions and Other Contracts 10,000 10,000 0 Other Revenue 11,600 4,100 -7,500 TOTAL OPERATING REVENUES 21,600 14,100 -7,500 OPERATING EXPENDITURES Salaries and Wages 1,093,347 1,178,900 85,553 Personnel 238,003 266,260 28,257 Supplies 30,589 21,289 -9,300 Purchased Services 887,369 605,478 -281,892 Utilities -24,366 -27,051 -2,684 Insurance 87,972 112,100 24,129 TOTAL OPERATING EXPENDITURES 2,312,913 2,156,975 -155,938

NET OPERATING REVENUE/(EXPENDITURES) -2,291,313 -2,142,875 148,438

NON-OPERATING REVENUE Property Taxes Collected for Operations 5,436,507 5,466,205 29,698 Investment Income 142,977 48,026 -94,951 TOTAL NON-OPERATING REVENUE 5,579,484 5,514,231 -65,253 NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 3,288,171 3,371,356 83,185

TOTAL REVENUE 5,601,084 5,528,331 -72,753 TOTAL EXPENDITURES 2,312,913 2,156,975 -155,938 NET REVENUE/(EXPENDITURES) 3,288,171 3,371,356 83,185 Foothills Parks Recreation Distrcit Executive Director's Office 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

Concessions and Other Contracts 10,000 10,000 0 TOTAL OPERATING REVENUES 10,000 10,000 0 OPERATING EXPENDITURES Salaries and Wages 334,980 344,210 9,229 Personnel 62,588 66,365 3,777 Supplies 4,500 4,500 0 Purchased Services 469,411 194,988 -274,423 Utilities -24,366 -27,051 -2,684 Insurance 87,972 112,100 24,129

TOTAL OPERATING EXPENDITURES 935,085 695,112 -239,973

NET OPERATING REVENUE/(EXPENDITURES) -925,085 -685,112 239,973

NON-OPERATING REVENUE

Property Taxes Collected for Operations 5,436,507 5,466,205 29,698 Investment Income 142,977 48,026 -94,951

TOTAL NON-OPERATING REVENUE 5,579,484 5,514,231 -65,253

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 4,654,399 4,829,119 174,719

TOTAL REVENUE 5,589,484 5,524,231 -65,253 TOTAL EXPENDITURES 935,085 695,112 -239,973

NET REVENUE/(EXPENDITURES) 4,654,399 4,829,119 174,719 Foothills Parks Recreation Distrcit Marketing 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Other Revenue 11,600 4,100 -7,500 TOTAL OPERATING REVENUES 11,600 4,100 -7,500 OPERATING EXPENDITURES Salaries and Wages 186,537 192,133 5,596 Personnel 30,932 35,833 4,901 Supplies 10,200 10,200 0 Purchased Services 89,330 93,970 4,640 TOTAL OPERATING EXPENDITURES 316,999 332,136 15,137

NET OPERATING REVENUE/(EXPENDITURES) -305,399 -328,036 -22,637

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) -305,399 -328,036 -22,637

TOTAL REVENUE 11,600 4,100 -7,500 TOTAL EXPENDITURES 316,999 332,136 15,137 NET REVENUE/(EXPENDITURES) -305,399 -328,036 -22,637 Foothills Parks Recreation Distrcit Finance 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES Salaries and Wages 287,180 294,418 7,238 Personnel 81,923 86,933 5,010 Supplies 4,800 5,100 300 Purchased Services 112,615 108,757 -3,858

TOTAL OPERATING EXPENDITURES 486,518 495,208 8,690

NET OPERATING REVENUE/(EXPENDITURES) -486,518 -495,208 -8,690

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) -486,518 -495,208 -8,690

TOTAL EXPENDITURES 486,518 495,208 8,690

NET REVENUE/(EXPENDITURES) -486,518 -495,208 -8,690 Foothills Parks Recreation Distrcit Human Resources 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES Salaries and Wages 141,091 200,273 59,183 Personnel 37,618 48,507 10,889 Supplies 22,408 22,408 0 Purchased Services 28,259 28,259 0

TOTAL OPERATING EXPENDITURES 229,376 299,447 70,072

NET OPERATING REVENUE/(EXPENDITURES) -229,376 -299,447 -70,072

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) -229,376 -299,447 -70,072

TOTAL EXPENDITURES 229,376 299,447 70,072

NET REVENUE/(EXPENDITURES) -229,376 -299,447 -70,072 Foothills Parks Recreation Distrcit Information Tech 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES Salaries and Wages 143,559 147,866 4,307 Personnel 24,942 28,622 3,679 Supplies -11,319 -20,919 -9,600 Purchased Services 187,754 179,503 -8,250

TOTAL OPERATING EXPENDITURES 344,936 335,072 -9,864

NET OPERATING REVENUE/(EXPENDITURES) -344,936 -335,072 9,864

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) -344,936 -335,072 9,864

TOTAL EXPENDITURES 344,936 335,072 -9,864

NET REVENUE/(EXPENDITURES) -344,936 -335,072 9,864 2021 ADMINISTRATION BUDGET PRESENTATION OCTOBER 27, 2020

Overview: The Administration budget includes the various functions that support the operation of all programs within the District through assisting with planning and policy development and coordinating administrative functions and systems. Administration includes Marketing/Public Outreach, Finance, Human Resources, Information Technology and the Executive Director Department.

Executive Director Department: Net Revenue for 2021 is budgeted at $4,829,119, a $174,719 improvement versus 2020. In 2021, we have included a decrease in Purchased Services expenditures compared to the 2020 budget, driven by the inclusion in the prior year of $235,000 for Board of Director and General Obligation Bond elections and $65,000 for Professional Services related to the 2010 General Obligation Bond conversion election. In addition, we have budgeted $48,026 in Investment Income, a decrease of $94,951 versus the 2020 budget due to lower interest rates expected during 2021.

Property Tax revenue is allocated first to the Debt Service Fund, then to Parks to pay for maintenance of the District’s parks, then to Aquatics which requires tax subsidies to fund operations, with the remaining amount allocated to the Executive Director Department. The current 2021 budget does not have any change versus 2019 Jefferson County Certified values, however, assessed property values are expected to increase slightly for 2021. Currently, Property Taxes collected in 2021 are budgeted at $11,016,857, which is a decrease compared to 2020 of $2,055,088, mainly due to the 2010 General Obligation Bond and it’s 2020 payoff. Property Tax revenue budgeted in the Executive Director Department increased $29,698 resulting from a lower required allocation to the debt fund partially offset by higher operating costs in Parks.

Marketing/Public Outreach Department: For 2021, net expenditures are budgeted at $328,036 for the Marketing Department compared to $305,399 in the 2020 budget. Advertising revenue decreased by $7,500 due to lower anticipated advertisement sales in the District magazine. Salaries and wages for 2021 are expected to increase by $5,596 compared to the 2020 budget due to annual merit raises budgeted for the Marketing staff. Personnel expenditures are increasing by $4,901 for 2021, driven by higher health insurance and payroll tax expenditures. Purchased services are budgeted to increase by $4,640 mainly related to increases in printing and postage costs related to our production and sending of a higher number of District Magazines.

Finance Department: The 2020 budgeted Net Expenditure for Finance is $495,208 compared to the 2020 budget of $486,518. Wages are increasing slightly compared to the 2020 budget and personnel costs are budgeted to increase by $5,010 mainly due to higher health insurance expenditures for increasing premiums, higher worker’s compensation insurance premiums and higher anticipated levels of 401(k) discretionary contributions. Purchased services are budgeted to decrease slightly by $3,858 due to lower expected payroll processing and banking fees.

Human Resource Department: Net expenditures for 2021 are budgeted at $299,447 for Human Resources versus $229,376 in the 2020 budget. Salaries and Wages increased $59,183 as a result of $54,950 being budgeted in HR for potential merit based raises for District employees who will receive raises greater than the 3% raises budgeted by all departments due to receiving performance ratings that exceed expectations. Personnel expenditures are higher by $10,889 resulting primarily from higher health insurance expenditures due to changes in employee elections versus the 2020 budget.

Information Technology Department: Net expenditures for 2021 are budgeted at $335,072 compared to the 2020 budget of $344,936. Salaries and Wages are increasing by $4,307 due to annual merit increases anticipated for the IT staff. Personnel expenses are increasing by $3,679 mainly due to an expected increase in 401k discretionary contributions. Supplies and Purchased Services are expected to decrease by $9,600 and $8,250, respectively, due to decreased expenditures for operating supplies and lower software maintenance for several software tools we use in the environment. Foothills Park & Recreation District PP&C 2021 Proposed Budget

$5,000,000

$4,500,000 Insurance $61,500

$4,000,000 Utilities $850,410

$3,500,000 Purchased Services $600,000 $3,000,000 $390,445

Supplies $573,605 $500,000 $2,500,000 Admission Fees $283,077 $2,000,000 $400,000 Personnel $565,230

Rentals $228,891 $1,500,000 $300,000 Salaries and Wages $1,000,000 $2,147,454 $200,000 $500,000 $100,000 $0

$0 Operating Expenses ($4,587,644) Operating Revenues $534,360 Net Operating Expenses ($4,053,284) Foothills Park & Recreation District PP&C 2021 Proposed Budget – Cost Centers

Parks Admin Clement Park ($372,975) ($690,672)

Kipling Fleet ($100,959) ($499,716) Parks Admin

Fleet

Urban Parks

Regional Parks

Kipling

Regional Parks Clement Park ($718,774) Urban Parks ($1,670,188) Net Operating Revenue/(Expense) by PP&C Department Foothills Parks Recreation Distrcit Total Parks and Clement Park 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 283,077 283,077 0 Rentals 234,841 228,891 -5,950

Concessions and Other Contracts 4,392 4,392 0 Other Revenue 17,648 18,000 352 TOTAL OPERATING REVENUES 539,958 534,360 -5,598 OPERATING EXPENDITURES Salaries and Wages 2,107,911 2,147,454 39,544 Personnel 525,693 564,230 38,537 Supplies 564,652 573,605 8,954 Purchased Services 411,992 390,445 -21,547 Utilities 643,254 850,410 207,156 Insurance 65,139 61,499 -3,639

TOTAL OPERATING EXPENDITURES 4,318,640 4,587,644 269,004

NET OPERATING REVENUE/(EXPENDITURES) -3,778,682 -4,053,284 -274,602

NON-OPERATING REVENUE

Property Taxes Collected for Operations 3,797,719 4,072,322 274,602 Contributions and Grants 2,500 2,500 0

TOTAL NON-OPERATING REVENUE 3,800,219 4,074,822 274,602

NON-OPERATING EXPENDITURES

Facilities & Equipment Repairs and Replacements 20,000 20,000 0 Other Expenditures 1,537 1,537 0

TOTAL NON-OPERATING EXPENDITURES 21,537 21,537 0

TOTAL REVENUE 4,340,177 4,609,182 269,004 TOTAL EXPENDITURES 4,340,177 4,609,182 269,004 Foothills Parks Recreation Distrcit Administraton 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES Salaries and Wages 237,962 244,993 7,031 Personnel 63,976 69,660 5,684 Supplies 9,375 6,685 -2,690 Purchased Services 17,355 21,654 4,299 Utilities 26,972 24,259 -2,713 Insurance 6,411 5,724 -687

TOTAL OPERATING EXPENDITURES 362,051 372,975 10,924

NET OPERATING REVENUE/(EXPENDITURES) -362,051 -372,975 -10,924

NON-OPERATING REVENUE

Property Taxes Collected for Operations 3,695,223 3,969,826 274,602 Contributions and Grants 2,500 2,500 0

TOTAL NON-OPERATING REVENUE 3,697,723 3,972,326 274,602

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 3,335,672 3,599,351 263,678

TOTAL REVENUE 3,697,723 3,972,326 274,602 TOTAL EXPENDITURES 362,051 372,975 10,924

NET REVENUE/(EXPENDITURES) 3,335,672 3,599,351 263,678 Foothills Parks Recreation Distrcit Fleet Maintenance 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES Salaries and Wages 238,744 244,706 5,963 Personnel 60,409 63,966 3,558 Supplies 135,842 129,582 -6,259 Purchased Services 30,881 31,028 147 Insurance 28,380 30,434 2,054

TOTAL OPERATING EXPENDITURES 494,255 499,717 5,462

NET OPERATING REVENUE/(EXPENDITURES) -494,255 -499,717 -5,462

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) -494,255 -499,717 -5,462

TOTAL EXPENDITURES 494,255 499,717 5,462

NET REVENUE/(EXPENDITURES) -494,255 -499,717 -5,462 Foothills Parks Recreation Distrcit Urban Parks Maintenance 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 118,630 118,630 0 Rentals 21,000 21,000 0 TOTAL OPERATING REVENUES 139,630 139,630 0 OPERATING EXPENDITURES Salaries and Wages 754,718 770,754 16,036 Personnel 185,019 198,224 13,205 Supplies 127,633 127,806 173 Purchased Services 190,919 178,424 -12,495 Utilities 361,031 527,298 166,267 Insurance 8,190 7,312 -878

TOTAL OPERATING EXPENDITURES 1,627,510 1,809,818 182,309

NET OPERATING REVENUE/(EXPENDITURES) -1,487,880 -1,670,188 -182,309

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

Facilities & Equipment Repairs and Replacements 20,000 20,000 0

TOTAL NON-OPERATING EXPENDITURES 20,000 20,000 0

NET REVENUE/(EXPENDITURES) -1,507,880 -1,690,188 -182,309

TOTAL REVENUE 139,630 139,630 0 TOTAL EXPENDITURES 1,647,510 1,829,818 182,309

NET REVENUE/(EXPENDITURES) -1,507,880 -1,690,188 -182,309 Foothills Parks Recreation Distrcit Regional Parks Maintenance 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 129,324 129,324 0 Rentals 76,187 76,187 0 Other Revenue 17,648 18,000 352 TOTAL OPERATING REVENUES 223,159 223,511 352 OPERATING EXPENDITURES Salaries and Wages 478,778 481,208 2,431 Personnel 126,736 132,763 6,027 Supplies 112,752 131,382 18,630 Purchased Services 34,357 33,702 -655 Utilities 139,452 156,459 17,007 Insurance 7,584 6,771 -813

TOTAL OPERATING EXPENDITURES 899,658 942,286 42,627

NET OPERATING REVENUE/(EXPENDITURES) -676,499 -718,775 -42,275

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) -676,499 -718,775 -42,275

TOTAL REVENUE 223,159 223,511 352 TOTAL EXPENDITURES 899,658 942,286 42,627

NET REVENUE/(EXPENDITURES) -676,499 -718,775 -42,275 Foothills Parks Recreation Distrcit Kipling Villas Sub District 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES Supplies 12,600 12,300 -300 Purchased Services 52,012 34,278 -17,734 Utilities 36,347 54,381 18,034

TOTAL OPERATING EXPENDITURES 100,959 100,959 0

NET OPERATING REVENUE/(EXPENDITURES) -100,959 -100,959 0

NON-OPERATING REVENUE

Property Taxes Collected for Operations 102,496 102,496 0

TOTAL NON-OPERATING REVENUE 102,496 102,496 0

NON-OPERATING EXPENDITURES Other Expenditures 1,537 1,537 0

TOTAL NON-OPERATING EXPENDITURES 1,537 1,537 0

NET REVENUE/(EXPENDITURES) 0 0 0

TOTAL REVENUE 102,496 102,496 0 TOTAL EXPENDITURES 102,496 102,496 0

NET REVENUE/(EXPENDITURES) 0 0 0 Foothills Parks Recreation Distrcit Clement Park 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 35,123 35,123 0 Rentals 137,654 131,704 -5,950

Concessions and Other Contracts 4,392 4,392 0 TOTAL OPERATING REVENUES 177,169 171,219 -5,950 OPERATING EXPENDITURES Salaries and Wages 397,710 405,793 8,083 Personnel 89,553 99,616 10,063 Supplies 166,450 165,850 -600 Purchased Services 86,469 91,359 4,891 Utilities 79,452 88,013 8,561 Insurance 14,574 11,258 -3,316

TOTAL OPERATING EXPENDITURES 834,207 861,890 27,682

NET OPERATING REVENUE/(EXPENDITURES) -657,038 -690,671 -33,632

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) -657,038 -690,671 -33,632

TOTAL REVENUE 177,169 171,219 -5,950 TOTAL EXPENDITURES 834,207 861,890 27,682

NET REVENUE/(EXPENDITURES) -657,038 -690,671 -33,632

2021 PARKS PLANNING AND CONSTRUCTION BUDGET PRESENTATION OCTOBER 27, 2020

The Parks Planning and Construction Department is responsible for maintenance, planning and construction of the District’s (4) regional parks, (8) community parks (35) neighborhood parks, (23) greenbelts and (13.57) miles of regional trails.

In 2021 the Parks Planning and Construction Department is presenting a balanced budget with projected overall operating revenue and expenditures of $4,609,182 in 2021 compared to $4,340,177 in 2020. Total revenues and expenses increased by $269,004 or 6 % overall for the 2021 budget compared to the 2020 budget.

Overall Highlights of the 2021 Parks Planning and Construction Budget

Revenues  Admission Fees, Rentals and other, decreased by $5,598. The decrease is primarily due to loss of an event at Clement Park.  Non-Operating Revenue or property taxes collected for the parks subsidy, increased by $274,602 for a total of $4,074,822 to cover increased expenses in the parks budget.

Expenditures  Salaries and Wages increased by $39,544 as a result of a 3% projected increase for full-time staff. Wage increase for seasonal part-time staff as result of Colorado minimum wage increases.  Personnel increased by $38,537. This was mostly due an increase in health care plan premiums and a difference in coverage elections by employees.  Supplies increased by $8,954 due to irrigation controller replacement at Schaefer Athletic Complex, repair to pump station at Easton Regional Park and parking lot maintenance at Foothills Sports Arena, Edge, Ridge and the Peak.  Purchased Services decreased by $21,547. Due to decrease in professional services at Kipling Villas greenbelts to cover increase in water use and decrease in Urban Parks for additional fertilization, aeration and mainline repair by in house staff at Kipling Villas greenbelts.  Utilities increased $207,156 due to increase usage in water for new park projects to grow in seed and coverage if we see a similar hot and dry summer season in 2021. Increase in electrical use at Clement Park for the aeration and lighting systems.  Facilities and Equipment Repairs stayed the same, which includes $20,000 for capital projects at Estates Park as per our management agreement with Mesa View HOA.

Parks Administration

Parks Administration oversees the planning and construction projects in our parks as well as the Pride in our Parks program, volunteers, grants, property management, san-o-let and trash contracts for the entire District. Administration has two full-time employees in addition to the Director of Parks Planning and Construction.

The Parks Administration budget increased the net operating expenditure by $10,924 for a total operating expenditure of $372,975 in 2021.

Expenditures  Salaries and Wages increased $7,031, due to proposed 3% increase.  Personnel increased $5,684 because of an increase in health care premiums, worker’s compensation insurance and difference in health insurance coverage elections by employees.  Supplies decreased $2,690 mainly for supplies for supplies and tools not needed for volunteer projects since tools and supplies were available from 2020, due to covid from fewer volunteer events.  Purchased Services increased $4,299 due to anticipated charges from utility locate services as a new state requirement.  Utilities decreased by $2,713 due to new rates for gas and increase from projected use in 2020.

Fleet Services

Fleet Services is responsible for maintenance and repair of over 5 million dollars in vehicles, trucks, mowers, tractors and small equipment for Urban Parks, Regional Parks and Facility Maintenance. The department also takes care of vans and busses used by Children’s Programs, Athletics and Senior Programs. Fleet processes almost 400 work requests per year in addition to annual vehicle and equipment maintenance operations. There are three full-time and two part-time employees in the department.

The overall Fleet Services budget increased by $5,462 for a total net operating expenditure of $499,717 in 2021.

Expenditures  Salaries and Wages increased by $5,963, due to the proposed 3% increase in salaries for full-time staff.  Personnel increased $3,558 to reflect an increase in health insurance, workman’s comp. premiums and a difference in coverage elections by employees  Supplies decreased by $6,259 due to decrease in gas oils and fuels based on 2020 price levels.  Vehicle Insurance increased by $2,054 due to new vehicle replacements.

Urban Parks Maintenance

Urban Parks maintains all neighborhood and community parks as well as greenbelts and trails. In addition to maintenance, Urban Parks oversees capital project repair, snow removal at parks, facilities and trails. Urban Parks assist community volunteers, Eagle Scouts and HOA projects in our neighborhood parks and greenbelts and trails throughout the District. Urban Parks also coordinates with Jefferson County, as well as, Mile High Flood Control District for drainage repair and maintenance through-out the District. Urban Parks has twelve full-time and thirteen part-time seasonal employees.

Overall, Urban Parks has an increased budgeted net operating expenditure of $182,309 for a total of $1,670,188 in 2021.

Revenues  Admission Fees stayed the same  Rentals stayed the same. Expenditures  Salaries and Wages increased by $16,036, due to 3% increase for full time staff and increase in part-time wages due to the Colorado minimum wage increase.  Personnel increased by $13,205 as a result of health insurance premium increases and coverage election changes by some staff and higher rate for workers comp.  Purchased Services decreased by $12,495 additional contracted maintenance at Kipling Villas greenbelts for mainline repair, fertilization and aeration which will be completed by our staff.  Utilities increased by $166,267 due to added park improvement projects for turf grow in and coverage if we have a season similar to 2020. (weather dependent).  Facility and Equipment Repair stayed the same and includes $20,000 for capital projects at Estates Park per our maintenance agreement with Mesa View HOA.

Regional Parks Maintenance

Regional Parks oversees maintenance and capital repairs at Robert A. Easton, and Daniel L. Schaefer Athletic Complex, exterior landscaping at the Foothills Maintenance and Service Center, Foothills Fieldhouse, Foothills Sports Arena, Peak, Edge and Ridge facilities. Regional Parks performs snow removal at those facilities as well. The department oversees operations of two pump stations, one at Easton and one at Schaefer. Regional Parks has seven full-time and nine part-time seasonal employees.

The overall Regional Parks budget increased by a net operating expenditure of $42,275 for a total of $718,775 in 2021.

Revenue  Admission Fees stayed the same.  Rentals stayed the same.  Other Revenue stayed about the same and is used for additional credit on the solar garden program.

Expenditures  Salaries and Wages increased by $2,431, primarily due to a 3% increase of salaries and increased part-time wages due to the Colorado minimum wage increase.  Personnel increased by $6,027 due to an increase in insurance premiums offset by coverage election changes for certain employees.  Supplies increased by $18,630 largely due to increased asphalt/concrete repairs irrigation head replacement and irrigation controller replacement at Schaefer Athletic Complex and pump repair at Easton Regional Park.  Utilities increased by $17,007 mainly due the account being under budgeted in 2020.

Kipling Villas Sub District

Kipling Villas is a special sub-district created in 2002 to provide additional improvements and maintenance to the greenbelts in the Kipling Villas neighborhood. Urban Parks oversees these operations to include mowing, fertilizing, weed management, trees, shrub beds, irrigation maintenance, and snow removal. Kipling Villas is largely contracted out for maintenance with support of urban parks staff.

Operating Expenditures for the Kipling Villas budget stayed the same.

Non-Operating Revenues Property Tax Revenue stayed the same as in 2020.

Expenditures  Purchased Services decreased by $17,734 due to funds shifted to utilities to cover irrigation expenses of water use given what we have experienced this past year.  Utilities increased by $18,034 as a result of an increase in water use in 2020. (weather dependent)

Clement Park

Five full-time and twelve seasonal staff oversee park operations and maintenance of Robert F. Regional Park. Staff take care of all maintenance of (4) playgrounds, (21) picnic shelters, splash park, (6) baseball/softball fields, (7) multi-purpose fields, (6) tennis courts, lake trail, amphitheater, shop area, vehicles and equipment. Staff help with community events and snow removal. Clement Park is our busiest site with over 800,000 visits per year.

The overall Clement Park budget increased by a net operating expenditure of $33,632 for a total of $690,671 in 2021.

Revenue  Admission Fees stayed the same.  Rentals decreased by $5,950 primarily due to loss of one event.

Expenditures  Salaries and Wages increased $8,083 due to a 3% increase in full-time wages and part-time wages from Colorado minimum wage law.  Personnel increased by $10,063 due to increased health coverage premiums and changes in coverage elections by certain employees.  Purchased Services increased by $4,891 for accounting services for water management accounting.  Utilities increased by $8,561 mainly due to increased usage, running the new lake aeration system and replacement and repair of all lights around the lake and in the park. Foothills Park & Recreation District Leisure Services 2021 Proposed Budget

$12,000,000 $12,000,000

$10,000,000 $10,000,000 Insurance $107,720

$8,000,000 $8,000,000 Utilities $725,707 Admission Fees $8,178,384 Purchased Services Rentals $1,872,881 $6,000,000 $1,487,413 $6,000,000 Supplies $1,078,713

Concessions and Other Contracts $477,840 $4,000,000 Personnel $1,292,910 $4,000,000 Merchandise Sales Salaries and Wages $100,488 $2,000,000 $6,586,885 $2,000,000 Other Revenue $36,062

$0 $0

Operating Expenses ($11,279,348) Operating Revenues $10,665,655 Net Operating Expenses ($613,693) Foothills Park & Recreation District Leisure Services 2021 Proposed Budget – Cost Centers

Athletics Admin Fieldhouse $406,290 ($434,135) $157,649 Facility Ops Admin ($488,417)

Facility Ops Edge $827,214 Facility Maintenance

Facility Maintenance ($580,608) Climbing Wall

Wellness Climbing Wall ($1,060) Cultural Arts

Wellness Childrens $55,450

Aquatics Cultural Arts Aquatics ($2,824) ($964,208) Childrens Edge $410,956

Net Operating Revenue/(Expense) by LS Department Fieldhouse

Athletics Foothills Parks Recreation Distrcit Leisure Services Summary 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 8,475,214 8,178,384 -296,830 Rentals 1,529,463 1,872,881 343,418 Merchandise Sales 100,758 100,488 -270

Concessions and Other Contracts 453,566 477,840 24,274 Other Revenue 36,860 36,062 -798 TOTAL OPERATING REVENUES 10,595,860 10,665,655 69,794 OPERATING EXPENDITURES Salaries and Wages 6,645,175 6,586,885 -58,290 Personnel 1,280,263 1,292,910 12,647 Supplies 1,105,232 1,078,713 -26,519 Purchased Services 1,492,653 1,487,413 -5,239 Utilities 831,729 725,707 -106,021 Insurance 118,164 107,720 -10,443

TOTAL OPERATING EXPENDITURES 11,473,215 11,279,348 -193,867

NET OPERATING REVENUE/(EXPENDITURES) -877,355 -613,694 263,661

NON-OPERATING REVENUE

Property Taxes Collected for Operations 1,021,393 964,208 -57,185

TOTAL NON-OPERATING REVENUE 1,021,393 964,208 -57,185

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 144,038 350,514 206,476

TOTAL REVENUE 11,617,253 11,629,863 12,609 TOTAL EXPENDITURES 11,473,215 11,279,348 -193,867

NET REVENUE/(EXPENDITURES) 144,038 350,514 206,476 Foothills Parks Recreation Distrcit Administration 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES Salaries and Wages 225,057 231,809 6,752 Personnel 43,903 46,471 2,567 Supplies 1,622 1,560 -62 Purchased Services 106,844 154,295 47,450

TOTAL OPERATING EXPENDITURES 377,427 434,135 56,707

NET OPERATING REVENUE/(EXPENDITURES) -377,427 -434,135 -56,707

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) -377,427 -434,135 -56,707

TOTAL EXPENDITURES 377,427 434,135 56,707

NET REVENUE/(EXPENDITURES) -377,427 -434,135 -56,707 Foothills Parks Recreation Distrcit Facility Operations 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 593,291 550,820 -42,471 Rentals 168,116 163,142 -4,974 Merchandise Sales 14,950 11,200 -3,750

Concessions and Other Contracts 9,392 9,006 -386 Other Revenue 55 57 2 TOTAL OPERATING REVENUES 785,804 734,225 -51,579 OPERATING EXPENDITURES Salaries and Wages 588,407 588,418 11 Personnel 98,471 107,289 8,818 Supplies 145,669 106,195 -39,474 Purchased Services 241,019 226,567 -14,453 Utilities 152,672 135,410 -17,262 Insurance 63,175 58,763 -4,412

TOTAL OPERATING EXPENDITURES 1,289,414 1,222,642 -66,772

NET OPERATING REVENUE/(EXPENDITURES) -503,610 -488,417 15,193

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) -503,610 -488,417 15,193

TOTAL REVENUE 785,804 734,225 -51,579 TOTAL EXPENDITURES 1,289,414 1,222,642 -66,772

NET REVENUE/(EXPENDITURES) -503,610 -488,417 15,193 Foothills Parks Recreation Distrcit Facility Maintenance 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES Salaries and Wages 288,815 296,310 7,495 Personnel 71,683 74,693 3,010 Supplies 163,265 161,820 -1,445 Purchased Services 54,704 47,785 -6,919

TOTAL OPERATING EXPENDITURES 578,467 580,608 2,141

NET OPERATING REVENUE/(EXPENDITURES) -578,467 -580,608 -2,141

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) -578,467 -580,608 -2,141

TOTAL EXPENDITURES 578,467 580,608 2,141

NET REVENUE/(EXPENDITURES) -578,467 -580,608 -2,141 Foothills Parks Recreation Distrcit Climbing Wall 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 21,964 3,284 -18,680 Rentals 1,310 830 -480 TOTAL OPERATING REVENUES 23,274 4,114 -19,160 OPERATING EXPENDITURES Salaries and Wages 16,750 3,625 -13,125 Personnel 1,654 374 -1,280 Supplies 1,850 1,175 -675

TOTAL OPERATING EXPENDITURES 20,255 5,174 -15,080

NET OPERATING REVENUE/(EXPENDITURES) 3,020 -1,060 -4,080

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 3,020 -1,060 -4,080

TOTAL REVENUE 23,274 4,114 -19,160 TOTAL EXPENDITURES 20,255 5,174 -15,080

NET REVENUE/(EXPENDITURES) 3,020 -1,060 -4,080 Foothills Parks Recreation Distrcit Fitness 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 627,429 587,792 -39,638 TOTAL OPERATING REVENUES 627,429 587,792 -39,638 OPERATING EXPENDITURES Salaries and Wages 408,229 379,566 -28,663 Personnel 72,626 91,013 18,387 Supplies 9,840 10,115 275 Purchased Services 59,091 51,648 -7,443

TOTAL OPERATING EXPENDITURES 549,786 532,342 -17,444

NET OPERATING REVENUE/(EXPENDITURES) 77,643 55,449 -22,194

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 77,643 55,449 -22,194

TOTAL REVENUE 627,429 587,792 -39,638 TOTAL EXPENDITURES 549,786 532,342 -17,444

NET REVENUE/(EXPENDITURES) 77,643 55,449 -22,194 Foothills Parks Recreation Distrcit Cultural Arts 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 289,617 289,754 137 Rentals 4,000 4,000 0 Merchandise Sales 15,405 17,789 2,384 TOTAL OPERATING REVENUES 309,022 311,543 2,521 OPERATING EXPENDITURES Salaries and Wages 190,120 201,174 11,054 Personnel 36,372 38,802 2,430 Supplies 30,210 30,210 0 Purchased Services 49,179 44,179 -5,000

TOTAL OPERATING EXPENDITURES 305,882 314,366 8,484

NET OPERATING REVENUE/(EXPENDITURES) 3,140 -2,823 -5,964

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 3,140 -2,823 -5,964

TOTAL REVENUE 309,022 311,543 2,521 TOTAL EXPENDITURES 305,882 314,366 8,484

NET REVENUE/(EXPENDITURES) 3,140 -2,823 -5,964 Foothills Parks Recreation Distrcit Summary Children's Programs 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 3,360,161 3,312,082 -48,079 TOTAL OPERATING REVENUES 3,360,161 3,312,082 -48,079 OPERATING EXPENDITURES Salaries and Wages 1,957,899 1,905,544 -52,355 Personnel 431,186 421,132 -10,053 Supplies 144,568 137,278 -7,290 Purchased Services 436,687 437,172 485

TOTAL OPERATING EXPENDITURES 2,970,339 2,901,126 -69,213

NET OPERATING REVENUE/(EXPENDITURES) 389,822 410,956 21,134

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 389,822 410,956 21,134

TOTAL REVENUE 3,360,161 3,312,082 -48,079 TOTAL EXPENDITURES 2,970,339 2,901,126 -69,213

NET REVENUE/(EXPENDITURES) 389,822 410,956 21,134 Foothills Parks Recreation Distrcit Aquatics Summary 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 845,645 835,866 -9,779 Rentals 91,805 89,804 -2,001 Merchandise Sales 1,078 1,375 297

Concessions and Other Contracts 20,243 19,999 -244 Other Revenue 300 0 -300 TOTAL OPERATING REVENUES 959,071 947,044 -12,027 OPERATING EXPENDITURES Salaries and Wages 1,330,955 1,320,782 -10,173 Personnel 190,398 169,220 -21,178 Supplies 163,200 157,371 -5,828 Purchased Services 33,447 33,017 -430 Utilities 255,298 224,601 -30,697 Insurance 7,167 6,261 -906

TOTAL OPERATING EXPENDITURES 1,980,464 1,911,252 -69,212

NET OPERATING REVENUE/(EXPENDITURES) -1,021,393 -964,208 57,185

NON-OPERATING REVENUE

Property Taxes Collected for Operations 1,021,393 964,208 -57,185

TOTAL NON-OPERATING REVENUE 1,021,393 964,208 -57,185

NON-OPERATING EXPENDITURES

TOTAL REVENUE 1,980,464 1,911,252 -69,212 TOTAL EXPENDITURES 1,980,464 1,911,252 -69,212 Foothills Parks Recreation Distrcit Edge Summary 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 979,084 842,760 -136,324 Rentals 751,386 1,103,949 352,563 Merchandise Sales 69,325 70,125 800

Concessions and Other Contracts 312,911 331,086 18,175 Other Revenue 11,600 11,100 -500 TOTAL OPERATING REVENUES 2,124,306 2,359,020 234,714 OPERATING EXPENDITURES Salaries and Wages 633,028 650,180 17,151 Personnel 128,841 138,685 9,844 Supplies 278,647 297,537 18,890 Purchased Services 182,430 155,131 -27,298 Utilities 289,260 264,076 -25,184 Insurance 29,342 26,197 -3,145

TOTAL OPERATING EXPENDITURES 1,541,548 1,531,806 -9,742

NET OPERATING REVENUE/(EXPENDITURES) 582,759 827,214 244,456

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 582,759 827,214 244,456

TOTAL REVENUE 2,124,306 2,359,020 234,714 TOTAL EXPENDITURES 1,541,548 1,531,806 -9,742

NET REVENUE/(EXPENDITURES) 582,759 827,214 244,456 Foothills Parks Recreation Distrcit District Athletics Summary 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 1,635,638 1,642,351 6,713 Rentals 235,491 232,941 -2,550

Concessions and Other Contracts 54,820 61,349 6,529 Other Revenue 23,405 23,405 0 TOTAL OPERATING REVENUES 1,949,353 1,960,046 10,693 OPERATING EXPENDITURES Salaries and Wages 854,529 862,860 8,331 Personnel 170,314 169,544 -770 Supplies 138,961 137,151 -1,810 Purchased Services 288,265 297,710 9,445 Utilities 109,952 79,652 -30,300 Insurance 7,659 6,839 -821

TOTAL OPERATING EXPENDITURES 1,569,680 1,553,756 -15,924

NET OPERATING REVENUE/(EXPENDITURES) 379,673 406,289 26,617

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 379,673 406,289 26,617

TOTAL REVENUE 1,949,353 1,960,046 10,693 TOTAL EXPENDITURES 1,569,680 1,553,756 -15,924

NET REVENUE/(EXPENDITURES) 379,673 406,289 26,617 Foothills Parks Recreation Distrcit Foothills Fieldhouse 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 122,385 113,675 -8,710 Rentals 277,355 278,215 860

Concessions and Other Contracts 56,200 56,400 200 Other Revenue 1,500 1,500 0 TOTAL OPERATING REVENUES 457,440 449,790 -7,650 OPERATING EXPENDITURES Salaries and Wages 151,384 146,616 -4,769 Personnel 34,816 35,688 872 Supplies 27,400 38,300 10,900 Purchased Services 40,986 39,909 -1,078 Utilities 24,547 21,968 -2,579 Insurance 10,820 9,660 -1,160

TOTAL OPERATING EXPENDITURES 289,954 292,141 2,187

NET OPERATING REVENUE/(EXPENDITURES) 167,486 157,649 -9,837

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 167,486 157,649 -9,837

TOTAL REVENUE 457,440 449,790 -7,650 TOTAL EXPENDITURES 289,954 292,141 2,187

NET REVENUE/(EXPENDITURES) 167,486 157,649 -9,837 2021 LEISURE SERVICES BUDGET PRESENTATION October 27, 2020

Leisure Services is comprised of two divisions: Operations and Programs. The department is responsible for all the recreation programs and recreation facilities, outside of golf.

The 2021 Leisure Services budget is presented with total revenues of $11,629,863 and total expenses of $11,279,348 with net revenues of $350,514; this is $206,476 more than 2020.

Overall Highlights of the 2021 Leisure Services budget include: Revenues:  Admission Fees are $296,830 lower than 2020 with decreases in facility passes and Multi- visit cards, Children’s Programs, Fitness and Edge.  Rentals are increasing $343,418 with ice agreements with youth hockey associations with a higher number of guaranteed hours.  Concessions are increasing by $24,274 due to increased sales at Edge and bringing concessions in-house at Deer Creek and Weaver Hollow.  Tax revenue is shown as a non-operating revenue line item in aquatics, and subsidizes net operating expenditures in the department. Overall, revenues are increasing $12,609.

Expenditures:  Salaries and Wages are decreasing $58,290 with the 2 less full time staff in Children’s Programs, offset by merit increases, and an estimated increase in minimum wage.  Personnel cost are increasing $12,647 due to increased premiums on health, dental and workers compensation policies.  Supplies and Purchased Services are decreasing $31,758 with lower supplies and school rentals in Children’s Programs.  Utilities are lower by $106, 021 with lower costs in Gas & Electricity.  Overall, expenses are decreasing $193,867.

Administration:  Salaries and Wages are increasing $6.7k to reflect merit increases.  Merchant/Bank Fees are increasing $45,190 due to all merchant fees being reflected in this budget and later allocated by department.  Professional Services/Software Maintenance is increasing by $2.3k due to additional usage of the Community Pass software.

RECREATION PROGRAMS HIGHLIGHTS

Fitness Programs: The Fitness Department provides fitness and wellness activities for the community ranging from Personal Training, Strength, Conditioning, & Sports Performance Training, Senior Fitness Programming, and Fitness Classes to Massage Therapy and Chronic Condition Exercise Courses. Additionally, the department hosts health-based community events, such as the Senior Open House, Mind Body Fairs, and Educational monthly health talks and works with HR to provide activities and health tracking options for staff thru the Employee Wellness program. The department is comprised of 2 full time staff, one part-time core/benefitted position and 46 part time year round instructors/trainers.  Fitness revenues are decreasing $39,638 primarily due lower participation in Mind/Body, insurance based programs and massage.  Personal Training Programs are projected to increase $21k with the continued growth of the Strength & Conditioning programs.  Fitness expenditures are decreasing by $17,445  Part-Time Salaries are decreasing $32.6k, mostly due to restructuring the fitness department resulting in the elimination of 1 PT core benefitted position, and lower staff costs in program areas where fewer classes are offered due to lower participation.  Personnel expenditures are increasing by $18.4k due to increased premiums on health, dental and workers compensation policies.  Program Contractors expenses are lower by $7.4k due to fewer therapists contracting with us for services.  Overall, the program is projecting to net $55,450 which is $22,194 lower than 2020 budget.

Arts Department: The Arts & Events Department provides classes and events in visual and performing arts for youth and adults. The department is comprised of one full-time staff, one core part-time staff, 30 part-time instructors and contractors. The staff produces community events and performances including the Concerts in Clement Park; Pottery Sales; ballet performances and dance recitals; and theatre productions through the Foothills Theatre Company including Shakespeare in Clement Park and Black Box productions at the Ridge Recreation Center. New this year, we will be producing a beer festival and the Arts in the Park visual arts program. The department has contributed revenue from grant funding, sponsorships and donations. Grant funders include Scientific and Cultural Facilities District and Colorado Creates.

 Arts revenues are $311,543, which is $2,521 higher than 2020 due to an increase in Merchandise Sales with the addition of the retail sales program in the clay arts area.  Salaries and Personnel expenditures are increasing by $13.4k with merit increases, increased costs in personnel and additional event staffing for the Beer Festival.  Professional Services are lower by $5k due to funding in the 2020 budget for services related to Concerts in Clement Park Series. This will be added back in prior to the final budget, resulting in a lower bottom line net.  The overall department net is ($2,823) which is a decrease of $5,964 over 2020. NOTE: This net will decrease by $5k when the final budget is submitted with the addition of Professional Services related to the Concert Series.

Children’s Programs: The Children’s Programs Department operates licensed childcare programs for the District. The 2021 budget includes two All Day Preschools, four Part-time Preschool classes, and twelve Before and After School Programs servicing thirteen Jeffco elementary schools as well as twelve Summer Camps. Many of these programs operate within District Facilities such as the Ridge Recreation Center, Lilley Gulch Recreation Center, Foothills Fieldhouse and Clement Park, while others lease space in JeffCo schools. The department employs 24 full time staff members and between 45-110 part-time staff members depending on the season and services over 1,800 students ages 3 through 17 annually.

 Children’s Programs revenues are decreasing by $48,079 due to the discontinuation of two before and after school programs at Patterson International and Colorow Elementary as well as anticipated decrease of numbers in part-time preschool in the spring of 2021.  Before and After School Programs at Colorow and Patterson International Elementary Schools were closed this year due to the continued decline in enrollment.  No Fee increases are proposed in this budget, however: o A 5% increase across all preschool programs that began in fall of 2020 is now reflected for the entire year of 2021.  Salaries are up due to minimum wage increases and merit increases. Two Site Director Salaries are removed from this budget due to the discontinuation of two before and after school programs at Patterson International and Colorow Elementary. The reflected difference is a decrease of $52k.  Personnel costs are down $10 k due to the decrease in full time staff.  Supply costs are down $7k due to the decrease in programs.  Facility rentals reflect a slight decrease due to the discontinuation of the two before and after school programs.  Summer Camps reflect a slight increase in revenue and corresponding expenses due to a projected increase in numbers at a few locations.  The 2021 projected net is $410,956 which is $21,134 lower than 2020.

Edge Ice Arena & Penalty Box: Edge Ice Arena is an 80,000 square foot facility with two NHL sized ice sheets, concessions operation, Penalty Box Bar and Grill, proshop, skate sharpening services and houses six tenants: Littleton Hockey Association, Colorado Select Girls Hockey, Foothills Hockey Association, Denver Synchronicity, Edges and Dreams, and Rocky Mountain Hockey School. The Edge is responsible for facility operations and programming. Operations includes ice and Zamboni maintenance, collection of admission, rental and program fees, selling merchandise, food preparation and maintenance. Programming includes Learn to Skate USA, Learn to Play Hockey, youth and adult hockey leagues and Figure Skating. Newly added amenities include the Performance Training area and the off-ice skating training room. The Edge has four full-time, two part-time core benefited and ninety part-time staff.

 The Edge revenues are increasing by $234,714 with additional ice and office rentals offset by reductions in Admission Fees.  Admission Fees are lower by $136k across the board with lower participation levels in figure skating, group lessons and learn to play hockey, fewer classes are planned and more and more ice time has been allocated in rentals.  Multi visit card use for public skate is lower with more participants paying the daily fee.  In-House Hockey is reflected to be lower by $50k with summer league play. This will be added back in prior to the final budget, resulting in a higher bottom line  Rentals will increase $352.5k resulting from a full year of ice rental increases from $235/hour to $280/hour, and ice agreements with youth hockey associations with a higher number of guaranteed hours.  Office rental will go up $11k due to an increase in rental rates for all tenants and the addition new tenant. LHA $1300 a month  Salaries/Wages and Personnel costs are increasing by $27k with merit increases and increased costs in personnel services.  Supplies have increased by $18.9k in Ice Rink Maintenance and in Refrigeration Plant Maintenance with the need to add a preventive maintenance overhaul to the compressors.  Purchased Services are lower by $27.2k with lower Custodial Services and Merchant Fees now reflected in the Leisure Services Administrative Budget.  Utilities are decreasing $25.2k due to lower costs.  The Penalty Box and Concessions will increase by $17k, with projected increases based on higher rentals which results in increased games and patrons in the building.  Overall, the Edge is projecting to net $827,214 which is $244,456 better than what was projected in 2020. NOTE: This net will increase by $50k when the final budget is submitted with the addition of the summer leagues added to the In-House Hockey program.

Sports and Athletics: The Sports Department offers a wide range of programs and leagues for both adults and youth to the community such as gymnastics, specialty sports, youth and adult indoor and outdoor leagues, and sports field rentals. The Sports Department has 6 full-time, 142 part-time, and approximately 430 volunteer coaches. Athletics and Parks work closely together to provide a memorable experience for numerous events within our regional and urban parks system.

 The Athletic department revenues are increasing by $10,693 with nominal fee increases at the batting cages.  Admission fees are projected to be $6.7k higher than 2020. Increases in participation are projected in specialty sports program ($6.1k), Foothills Sports Arena ($27.4k) and Schaefer and Clement Park batting cages ($8.6k combined). Youth sports is flat with no increase or decrease for 2021. Participation in adult sports is on the decline so lower participation is expected with projected revenues at $17.1k lower than 2020. Gymnastics admission fees are lower $18.3 k due to lower team participation.  Rentals are projected to decrease by $2.5k due to the loss of the 303 Wine Fest at Clement Park.  Salaries and Wages are projected to increase $8.3k due to the minimum wage increase and merit increases for full and part time staff.  Purchased Services are up $9.4k for the 2021 budget year. The primary reason for this increase is the increased participation in our high school soccer leagues at the FSA and the need for more sports officials.  Utility cost are down $30.3k with lower costs in Gas and Electricity.  Overall, the program is projecting to net $406,289 which is $26,617 higher than 2020.

Foothills Fieldhouse: The Foothills Fieldhouse is a 54,000 square foot facility that has 2 x 180 by 80 enclosed rinks with boards and glass. One arena is a sport court surface used for any hard surface sport, such as roller hockey, roller derby, volleyball, and Jujitsu to name a few sports currently being played at the Fieldhouse. The other arena is a turf field and current programs include lacrosse, soccer, fitness classes and an adult disc golf league. The Cage Training Center is located within the Fieldhouse and it is used for personal training and sports performance and conditioning programs. The new sports being added in 2021 are kick ball, futsal, and 30+ soccer The Fieldhouse has many different organizations that lease time including Rocky Mountain Roller Hockey, Grappling Industries, Naga jujitsu, PIHA adult hockey, RMCRHA college inline, 3D Lacrosse, DU Jr. Mammoth, True boys and girls divisions in Lacrosse, Redrocks sports ministries, 8 local high school lacrosse teams, and the Colorado Mammoth.

 The Foothills Fieldhouse revenues are lower by $7,650 compared to the 2020 budget. Admission Fee/Passes have been split and moved to Admission Fee/Drop-In for Pickleball and to Specialty Classes to Little Rookies and other internal classes. Specialty Classes are reflecting a reduction of participation in programs. With the Jeffco School District moving to full day kindergarten the Little Rookies classes during the week days are no longer viable.  Rental fees are flat with some increases due to inline hockey growth from RMRHL and decreases in roller derby. Roller derby groups have purchased their own building and the Fieldhouse no longer host roller derby events.  Salaries and Wages decreasing by $4.7k due to less classes and coaches needed for programming.  Supplies are $38.3k which is $11k higher reflecting increased costs for concessions  Overall, the program is projected to net $157,649, which is $19,837 lower than 2020 Budget.

FACILITY OPERATIONS HIGHLIGHTS

Recreation Facility Operations includes collection of admission fees, rentals, program registration fees, birthday parties and overall supervision of daily activities. In operations we have three full- time and 45-70 part-time staff, depending on the season.  Facility operations net is $15,193 better than 2020. While admission fees are planned to be lower due to lower renewals, expenses are planned to be lower with a reallocation of merchant fees, favorable pricing of floor resurfacing and lower utilities.  Salaries and wages and personnel expenses are $8.8k higher due to merit increases.

Lilley Gulch Recreation Center Lilley Gulch Recreation Center is a 35,000 square foot full service recreation center with a 25- meter indoor pool, gymnasium, two racquetball courts, cardio/weight rooms, multi-purpose rooms and gymnastics center.

 Admission Fees are $12.6k lower due to decreased use of passes and punch cards from covid closure. Many have purchased at home fitness equipment and not returning to gyms.  Part-time salaries are increasing $14.3k due to merit increases and adding a second person on the desk Monday - Friday.  Purchased Services are decreasing by $5.8k with reallocation of merchant fees and lower professional services.

Peak Community & Wellness Center The Peak Community & Wellness Center is a 41,000 square foot facility that houses the District’s administrative offices in addition to programming space. The Peak amenities include four banquet/meeting rooms, Pilates studio, aerobics/dance studio, personal/group training room and cardio/weight room. Fit Physical Therapy is a tenant at the Peak.

 Admission fees and rentals fees combined are down slightly due to closure and lack of renewals for passes/punch cards.  Part-time salaries and personnel costs are down 11.5k due to shortened building hours and lower health/dental.  Supplies and Purchased Services are down $16,905 due to better than planned floor finishing proposal for aerobics studio, and reallocation of merchant fees.

Ridge Recreation Center The Ridge Recreation Center is an 83,000 square foot full service recreation center with three indoor pools, climbing wall, two racquetball courts, double gymnasium, clay arts studio, dance/aerobics room and multipurpose classrooms.

 Admission Fees are decreasing by $22k due to lower pass and multi-visit card sales and renewals.  Salaries and Wages are increasing $8k to reflect merit increases and a new position for the upstairs registration desk.  Supplies are $27k lower than 2020 as we had better than 2020 planned proposal of floor refinishing for gym, racquetball and dance studio.  Purchased services are $3k higher due to safety related elevator repairs needed, offset by a reallocation of merchant fees.

Climbing Wall  This budget is significantly decreased due to a change in programming. Due to staffing limitations and drop in interest, classes have been removed. We plan to only run open climbs and rentals for 2021.

Facility Maintenance: Facility Maintenance is responsible for maintaining over 420,000 square feet of buildings throughout the District. This staff of six is responsible for maintaining HVAC equipment, motors, pumps, electrical, plumbing, mechanical equipment, preventive maintenance, carpentry, building repair and equipment repair. Facility maintenance has five full-time and one core part- time benefited positions.

 Salaries and Personnel are increasing $10.5k for merit increases. Otherwise, facility maintenance is a status quo budget. NOTE: Additional expense will be added in the final budget for contractual mechanical services to provide temporary heat for Lilley Gulch Pool.

Aquatics: Aquatics manages six aquatic facilities (two indoor, four outdoor), with a total of eight pools. Staff is responsible for the day to day operations including maintenance of automation systems, water chemistry, maintaining circulation and filtration systems, regulating safety, janitorial, maintenance, operating concessions at two locations and collection of admission, rental and registration fees. In addition, aquatics provides programming including group and private swim lessons, competitive programs and specialty programs. Aquatic operations have five full-time, one part-time core benefited and up to 250 seasonal and part-time employees.

 Aquatics Admission fee revenue is decreasing by $9.7k based on a three-year average (2017-2019).  Rentals are decreasing $2k based on a three-year average of usage.  Nominal fee increases are planned for private lessons and group swim lessons.  We plan to bring concessions in-house as we proposed in 2020.  Salaries and Wages, and Personnel costs are decreasing by $31.4k primarily due to being short staffed, requiring more full time hours guarding, and programming efficiencies.  Supplies are decreasing $5.8k based on current safety and operational equipment needs at all the pools.  Utilities are decreasing $30.7k based on reduced consumption.  Tax revenue allocated to aquatics is decreasing by $57k and reflects the lesser subsidy needed compared to 2020.

Foothills Park & Recreation District Golf 2021 Proposed Budget

$5,000,000 $5,000,000

$4,500,000 $4,500,000

$4,000,000 Insurance $13,231 $4,000,000

Other Revenue $5,700 $3,500,000 Utilities $391,842 $3,500,000

$3,000,000 $3,000,000 Concessions and Other Purchased Services $334,178 Contracts $69,000 $2,500,000 $2,500,000 Supplies $869,444 Merchandise Sales $2,000,000 $2,000,000 $396,987 Personnel $412,367 $1,500,000 $1,500,000 Rentals $903,999

$1,000,000 Salaries and Wages $1,000,000 Admission Fees $3,551,910 $1,991,599 $500,000 $500,000

$0 $0

Operating Revenues $4,927,596 Operating Expenses ($4,012,661) Net Operating Revenue $914,935 Foothills Park & Recreation District Golf 2021 Proposed Budget – Cost Centers

Golf Development Fund $236,007 26%

Meadows $67,421 7% Foothills $611,507 67%

Net Operating Revenue by Golf Course Foothills Parks Recreation Distrcit Golf Summary 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 3,321,703 3,315,903 -5,800 Rentals 903,999 903,999 0 Merchandise Sales 403,987 396,987 -7,000

Concessions and Other Contracts 69,000 69,000 0 Other Revenue 5,690 5,700 10 TOTAL OPERATING REVENUES 4,704,380 4,691,589 -12,791 OPERATING EXPENDITURES Salaries and Wages 1,943,473 1,991,599 48,126 Personnel 391,662 412,367 20,705 Supplies 872,372 869,444 -2,928 Purchased Services 286,524 334,178 47,655 Utilities 397,057 391,842 -5,215 Insurance 14,820 13,231 -1,588

TOTAL OPERATING EXPENDITURES 3,905,907 4,012,661 106,755

NET OPERATING REVENUE/(EXPENDITURES) 798,473 678,928 -119,545

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 798,473 678,928 -119,545

TOTAL REVENUE 4,704,380 4,691,589 -12,791 TOTAL EXPENDITURES 3,905,907 4,012,661 106,755

NET REVENUE/(EXPENDITURES) 798,473 678,928 -119,545 Foothills Parks Recreation Distrcit Foothills Golf Summary 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 2,025,366 2,008,566 -16,800 Rentals 585,883 585,883 0 Merchandise Sales 232,663 225,663 -7,000

Concessions and Other Contracts 31,000 31,000 0 Other Revenue 300 300 0 TOTAL OPERATING REVENUES 2,875,212 2,851,412 -23,800 OPERATING EXPENDITURES Salaries and Wages 1,151,562 1,182,053 30,491 Personnel 233,827 246,475 12,647 Supplies 510,936 487,472 -23,464 Purchased Services 171,816 204,862 33,047 Utilities 112,688 113,623 935 Insurance 6,069 5,419 -650

TOTAL OPERATING EXPENDITURES 2,186,899 2,239,904 53,005

NET OPERATING REVENUE/(EXPENDITURES) 688,314 611,508 -76,806

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 688,314 611,508 -76,806

TOTAL REVENUE 2,875,212 2,851,412 -23,800 TOTAL EXPENDITURES 2,186,899 2,239,904 53,005

NET REVENUE/(EXPENDITURES) 688,314 611,508 -76,806 Foothills Parks Recreation Distrcit Meadows Golf Summary 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 1,296,337 1,307,337 11,000 Rentals 318,116 318,116 0 Merchandise Sales 171,324 171,324 0

Concessions and Other Contracts 38,000 38,000 0 Other Revenue 5,390 5,400 10 TOTAL OPERATING REVENUES 1,829,167 1,840,177 11,010 OPERATING EXPENDITURES Salaries and Wages 791,910 809,546 17,636 Personnel 157,835 165,892 8,058 Supplies 361,436 381,972 20,536 Purchased Services 114,708 129,316 14,608 Utilities 284,368 278,218 -6,150 Insurance 8,750 7,812 -938

TOTAL OPERATING EXPENDITURES 1,719,008 1,772,757 53,749

NET OPERATING REVENUE/(EXPENDITURES) 110,160 67,420 -42,740

NON-OPERATING REVENUE

NON-OPERATING EXPENDITURES

NET REVENUE/(EXPENDITURES) 110,160 67,420 -42,740

TOTAL REVENUE 1,829,167 1,840,177 11,010 TOTAL EXPENDITURES 1,719,008 1,772,757 53,749

NET REVENUE/(EXPENDITURES) 110,160 67,420 -42,740

2021 GOLF DIVISION BUDGET PRESENTATION October 27, 2020

The Golf Department is comprised of two facilities, Foothills Golf Course and The Meadows Golf Club.

Foothills Golf Course features an 18-hole Championship Course, a 9-hole Executive Course, and a 9-hole Par 3 Course, for a variety of golfing experiences. The facility which opened in 1971 has a full-service pro shop, a lighted driving range, short game area and practice putting green. Foothills also has a state-of-the-art golf learning center, a full-service restaurant and lounge, The Foothills Grill, and the Grove Picnic area is available for rental. The District employs ten full time employees and sixty-five-part time employees at Foothills Golf Course.

The Meadows Golf Club is an 18-hole Links style regulation golf course that stretches to over 7,000 yards from the back tees, yet offers forward tees measuring some 5,400 yards. The Meadows opened in 1984 and has a full-service pro shop, a driving range, instructional programs, and provides Drop in Child Care for golf club patrons at the Peak Community & Wellness Center. The Meadows Golf Club also has a full-service restaurant, Mountainview at The Meadows. The District employs seven full time and fifty-three-part time employees at The Meadows Golf Club.

Weather permitting; our golf courses are open year-round except December 25.

Highlights of the 2021 Golf Budget:

In 2021 the Golf Division is presenting a budget with Total Operating Revenues of $4,691,589 and Total Operating Expenditures of $4,012,661 with Net Revenues of $678,928, a decrease of $119,545 from the 2020 budgeted Net Revenues.

The onset of the pandemic in early 2020 forced the $85 billion golf industry to shut its doors down. Banding together, the industry lobbied lawmakers, worked with the Centers for Disease Control and Prevention to develop revised rules and guidelines that allowed golf courses to reopen. In April and May, we wondered how quickly and strongly the golf industry would bounce back from Spring losses. In June and July, we realized the game of Golf; played outdoors with natural social distancing, was the perfect recreational outlet during a pandemic, and the golf industry flourished financially.

For 2021 budgetary purposes, because of the many unknown variables; the Golf department, like other District departments has compiled the 2021 budgets based on a normal, full capacity year.

Operating Revenues:

Total Operating Revenues decreased by $12,791

The projected budgeted revenues for the following revenue line items: Admissions Fees, Rentals, and Merchandise Sales, is established by using the average of the last three complete years (2017, 2018 and 2019) of total revenue for each, with the addition of any fee increase.

 Admission Fees decrease of $5,800 was established by using the average of the last three complete years of revenue from Admission Fees  Rentals are projected to be flat versus the 2020 budget  Merchandise Sales decrease of $7,000 is the result of the three-year average decrease in sales

Expenditures:

Total Operating Expenditures increased by $106,755  Salaries Wages and Personnel increased by a combined total of $68,831 due to merit increases, and increased premiums on health, dental, and worker’s compensation policies  Supplies decrease of $2,928 was mainly due to a decrease in supplies related to the Invitational tournament at Foothills golf course  Purchased Services increase of $47,655 was due solely to increases in Merchant Fees as a result of increased card usage, directly associated to the substantial increase in golf rounds played in 2020  Utilities decreased $5,215 primarily because of lower projected cost for Gas and Electricity

Net Revenue (Expenditures):  Decreased by $119,545 mainly because of increases in Salaries and Wages, Personnel, Supplies, and Purchased Services

Golf Development and Improvement Fund (GDIF) As part of the 2021 Budget, the Golf Division is allocated $236,007 in GDIF expenditures. The expenditures are all capital related and will address the most critical capital needs of the Golf Department

Foothills Parks Recreation Distrcit Other Funds 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 236,007 236,007 0 TOTAL OPERATING REVENUES 236,007 236,007 0 OPERATING EXPENDITURES

NET OPERATING REVENUE/(EXPENDITURES) 236,007 236,007 0

NON-OPERATING REVENUE Fund Balance 2,984,929 46,592 -2,938,337

Property Taxes Collected to Pay GO Bonds 2,069,789 112,102 -1,957,687

Property Taxes Collected for Operations 746,537 402,020 -344,516 Specific Ownership Taxes 813,639 943,795 130,156 Conservation Trust 492,764 502,558 9,794 Contributions and Grants 102,350 66,147 -36,203 QEBC Interest Expense Subsidy 35,770 19,316 -16,454

TOTAL NON-OPERATING REVENUE 7,245,778 2,092,531 -5,153,248

NON-OPERATING EXPENDITURES Grant Expenditures 245,777 90,890 -154,887

Facilities & Equipment Repairs and Replacements 7,308,192 4,658,654 -2,649,538 Debt Payments 3,248,600 1,235,700 -2,012,900 Interest Expense 709,307 574,326 -134,981 Other Expenditures 200,592 169,765 -30,826

TOTAL NON-OPERATING EXPENDITURES 11,712,468 6,729,335 -4,983,133

NET REVENUE/(EXPENDITURES) -4,230,682 -4,400,798 -170,115

TOTAL REVENUE 7,481,785 2,328,538 -5,153,248 TOTAL EXPENDITURES 11,712,468 6,729,335 -4,983,133

NET REVENUE/(EXPENDITURES) -4,230,682 -4,400,798 -170,115 Foothills Parks Recreation Distrcit Conservation Trust Fund 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES

NON-OPERATING REVENUE Conservation Trust 492,764 502,558 9,794

TOTAL NON-OPERATING REVENUE 492,764 502,558 9,794

NON-OPERATING EXPENDITURES Debt Payments 492,764 502,558 9,794

TOTAL NON-OPERATING EXPENDITURES 492,764 502,558 9,794

TOTAL REVENUE 492,764 502,558 9,794 TOTAL EXPENDITURES 492,764 502,558 9,794 Foothills Parks Recreation Distrcit Debt Fund 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES

NON-OPERATING REVENUE

Property Taxes Collected to Pay GO Bonds 2,069,789 112,102 -1,957,687

Property Taxes Collected for Operations 746,537 402,020 -344,516 Specific Ownership Taxes 813,639 943,795 130,156 QEBC Interest Expense Subsidy 35,770 19,316 -16,454

TOTAL NON-OPERATING REVENUE 3,665,735 1,477,234 -2,188,501

NON-OPERATING EXPENDITURES Debt Payments 2,755,836 733,142 -2,022,694 Interest Expense 709,307 574,326 -134,981 Other Expenditures 200,592 169,765 -30,826

TOTAL NON-OPERATING EXPENDITURES 3,665,735 1,477,234 -2,188,501

NET REVENUE/(EXPENDITURES) 0 0 0

TOTAL REVENUE 3,665,735 1,477,234 -2,188,501 TOTAL EXPENDITURES 3,665,735 1,477,234 -2,188,501

NET REVENUE/(EXPENDITURES) 0 0 0 Foothills Parks Recreation Distrcit Capital Project Fund 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES

NON-OPERATING REVENUE Fund Balance 2,936,122 0 -2,936,122

TOTAL NON-OPERATING REVENUE 2,936,122 0 -2,936,122

NON-OPERATING EXPENDITURES Grant Expenditures 145,395 0 -145,395

Facilities & Equipment Repairs and Replacements 7,043,378 4,422,647 -2,620,731

TOTAL NON-OPERATING EXPENDITURES 7,188,773 4,422,647 -2,766,126

NET REVENUE/(EXPENDITURES) -4,252,650 -4,422,647 -169,996

TOTAL REVENUE 2,936,122 0 -2,936,122 TOTAL EXPENDITURES 7,188,773 4,422,647 -2,766,126

NET REVENUE/(EXPENDITURES) -4,252,650 -4,422,647 -169,996 Foothills Parks Recreation Distrcit Grant Fund 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES

OPERATING EXPENDITURES

NON-OPERATING REVENUE Fund Balance 20,000 46,592 26,592 Contributions and Grants 102,350 66,147 -36,203

TOTAL NON-OPERATING REVENUE 122,350 112,739 -9,611

NON-OPERATING EXPENDITURES Grant Expenditures 100,382 90,890 -9,492

TOTAL NON-OPERATING EXPENDITURES 100,382 90,890 -9,492

NET REVENUE/(EXPENDITURES) 21,968 21,849 -119

TOTAL REVENUE 122,350 112,739 -9,611 TOTAL EXPENDITURES 100,382 90,890 -9,492

NET REVENUE/(EXPENDITURES) 21,968 21,849 -119 Foothills Parks Recreation Distrcit Golf Development Improvement Fund 2021 Budget

2020 2021 Original Proposed Change From Budget Budget 2020 OPERATING REVENUES Admission Fees 236,007 236,007 0 TOTAL OPERATING REVENUES 236,007 236,007 0 OPERATING EXPENDITURES

NET OPERATING REVENUE/(EXPENDITURES) 236,007 236,007 0

NON-OPERATING REVENUE Fund Balance 28,807 0 -28,807

TOTAL NON-OPERATING REVENUE 28,807 0 -28,807

NON-OPERATING EXPENDITURES

Facilities & Equipment Repairs and Replacements 264,814 236,007 -28,807

TOTAL NON-OPERATING EXPENDITURES 264,814 236,007 -28,807

TOTAL REVENUE 264,814 236,007 -28,807 TOTAL EXPENDITURES 264,814 236,007 -28,807