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Adopted Budget

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Adopted Budget Park Board of Trustees Of the City of Galveston Operating Budget Fiscal Year October 1, 2020, through September 30, 2021 Park Board of Trustees of the City of Galveston 601 Tremont, Galveston, TX 77553 409‐797‐5000 FY2020-2021 Budget Table of Contents Page Number Introduction ------------------------------------------------------------ 1-2 Organizational Chart -------------------------------------------------- 3 Budget Overview ------------------------------------------------------ 4-5 Financial Plan ----------------------------------------------------------- 6-7 Summary of Revenues & Expenditures ----------------------------- 8-12 Cash Reserve Analysis ------------------------------------------------ 13 Schedule of Outstanding Debt --------------------------------------- 14 Personnel Summary --------------------------------------------------- 15-17 Chart – Summary Revenue & Expenditures ----------------------- 18 Consolidated Summary of all funds --------------------------------- 19-22 FEMA ------------------------------------------------------------------- 23 Inter-fund Transfers --------------------------------------------------- 24-26 Beach Cleaning -------------------------------------------------------- 27-34 Beach Patrol ------------------------------------------------------------ 35-49 Debt Service (Settlement Fund) ------------------------------------- 50-51 East End Lagoon ------------------------------------------------------ 52-56 General Fund ----------------------------------------------------------- 57-69 Sand Replenishment Fund -------------------------------------------- 70-71 Seawall Beach 10th to 61st (Nourished Beach) --------------------- 72-78 Tourism Development ------------------------------------------------- 79-101 Dellanera RV Park ----------------------------------------------------- 101-116 R. A. Apffel Park ------------------------------------------------------ 117-130 Stewart Beach Park ---------------------------------------------------- 131-144 Seawolf Park ----------------------------------------------------------- 145-161 Seawall Parking (Urban Park)---------------------------------------- 162-172 PARK BOARD OF TRUSTEES Spencer Priest, Chairperson Will Wright, Vice Chairperson Dave Jacoby, Secretary/Treasurer David Collins, Council Member Representative Steven Creitz Maureen Patton Joan Marshall Marty Fluke Jason Worthen Administration and Department Managers: Executive Management: Kelly de Schaun Bryson H. Frazier Chief Executive Officer Chief Financial Officer Carla Cotropia – Mills, Shirley L. L. P Legal Council Management: Michael Woody Mario Rabago Chief Tourism Officer Parks General Manager Kimberly Danesi Peter Davis Chief Operations Officer Beach Patrol Director Stuart Smith Controller Page 1 Park Board of Trustees of the City of Galveston The Park Board of Trustees of the City of Galveston is a governmental entity created by a special act of the Texas Legislature in 1962 for the purpose of directing all tourism efforts for Galveston. The State of Texas requires that a nine-member board be appointed by the City Council, with four members appointed on alternate years for two-year terms and a City Council representative appointed annually. The Park Board employs a full-time, year-round staff with additional season employees as needed. Vision Statement: The Park Board of Trustees’ (PBTG) vision is to lead Galveston and Texas in creating a tourist destination that promises memorable experiences and wonderful amenities and delivers lifelong memories that makes people want to return - and to bring their friends and family. Mission Statement: The Park Board of Trustees’ mission is to promote Galveston Island, its natural resources, attractions, and heritage; to attract visitors to Galveston Island; and to assure that Galveston’s assets, for which the Board of Trustees is responsible, provide visitors and residents with exemplary experiences in an environment that is safe, clean, accessible, fun, and environmentally sensitive. Page 2 Organizational Chart Page 3 Park Board of Trustees Of the City of Galveston Overview ❖ Budgeted Personnel: Full time 97 Part time 17 Seasonal-Life Guards 117 Seasonal-Parks 23 Seasonal-Security Officers 33 287 ❖ The Park Board of Trustees maintains and operates the following governmental and enterprise funds: Governmental Funds: Funded By: Tourism Development 3 Cents City Hotel Occupancy Tax Beach Cleaning .5 Cent City Hotel Occupancy Tax/.7666 State Beach Patrol .5 Cent City Hotel Tax/.6667 State Debt Service Oil Spill Settlement Funds Grants Grant Proceeds Nourished Beach .5667 Cent of State Hotel Occupancy Tax Rebate Umbrella & Chair Concession Fees General Administration Inter-fund Transfers East End Lagoon Grant Funding and Donations Enterprise Funds: Funded By: Dellenara RV Beach Park Beach and Camping Admissions R. A. Apffel Beach Park Beach Admissions/Concession Fees Stewart Beach Park Beach Admissions/Concession Fees Seawolf Park Parking, Fishing, and Sub & Ship Admissions Seawall Parking (Urban Park) Beach Admissions ❖ Funding The Park Board of Trustees is funded principally by hotel occupancy tax and beach user fees. Hotel occupancy tax revenue received by the governmental funds is restricted and must be used only for the sole purpose intended. Hotel occupancy tax funds cannot be transferred to any other recipient except as payment for a service received or rendered. Page 4 ➢ Hotel Occupancy Tax Received by the Park Board: • 4 pennies divided as follows: 3 pennies advertising and promotion ½ penny beach maintenance ½ penny beach patrol ➢ State Hotel Occupancy Tax Rebate Received by the Park Board: • 2 pennies divided as follows: .7666 Beach Maintenance .6667 Beach Patrol .5667 Nourished Beach (Seawall Beach) ❖ Beach User Fees The use of beach user fees is controlled by the Texas General Land Office. Admissions collected at the beach parks can only be used for the operation of the beach parks and for beach services. The beach park admission per vehicle is currently is $12 daily and $15 for weekends or special events. This fee is collected at R. A. Apffel and Stewart Beach Park. Dellanera Park collects Beach User admission fees for day parking. As per an agreement with the General Land Office, 29.7% of camping admissions and expenditures at Dellanara Park are transferred to beach user category. ❖ Other Income Concession Fees Admissions collected at Seawolf Park. Camping Admissions collected at Dellanera Park. GLO Beach Maintenance Grant Coop Advertising Reimbursements from County & City Governments Inter-fund Transfers ❖ Inter-Fund Transfers Inter-fund transfers are supported by a cost allocation study performed by Maximus, Inc. The transfers to the General Fund can be traced to the calculations of this study. This study has been approved and accepted by the General Land Office. Page 5 Financial Plan 2020-2021 The Park Board of Trustees key functional areas are as follows: Beach Maintenance, Beach Patrol, East End Lagoon, Tourism Development, Beach Parks, Dellanera RV Park, Seawolf Park, and Administration. The Park Board of Trustees also operates and manages Seawall Parking and the collection of hotel occupancy taxes (HOT). This budget provides for the continuation of current and new programs and also includes FEMA recovery revenue and expenditures for ongoing rebuilding projects. The Park Board of Trustees presents a balanced budget with a net bottom line of: 572,673$ REVENUE City Hotel Occupancy Tax (HOT) $ 6,171,480 Four pennies of the Hotel Occupancy Tax collected for the City of Galveston are allocated to the Park Board. Of these four pennies, Tourism Development receives three pennies, Beach Maintenance receives one half penny, and Beach Patrol receives one half penny. Each penny is restricted to the fund to which it is allocated. The hotel tax penny’s value has been budgeted at $1,539,870 for this fiscal year. State Hotel Occupancy Tax (HOT) $ 3,079,740 A rebate of two pennies of Hotel Occupancy Tax is received from the State of Texas. The rebate is restricted to the following allocations: Beach Cleaning receives .7666, Beach Patrol receives .6667, and Nourished /Seawall Beach receives .5667. Parking Admissions (Beach User) $ 2,818,396 The beach parks, R. A. Apffel Park, Stewart Beach, and Dellanera Park are funded by a beach user/admission fee of $12 weekdays and $15 weekends/special events collected for each vehicle entering the parks’ gates. Currently Seawall Parking admissions range from a $1 per hour to a max of $8. Beginning as early as November 2020, the fee rate will change to $2 per hour with a minimum purchase of 2 hours, with a max charge of $16 for eight hours or more. Beach User fees have restricted uses as governed by the Texas General Land Office and can only be used for beach related expenditures. Parking/Camping/Naval Display/ Fishing Pier Admissions (Unrestricted) $ 1,799,341 Dellanera RV Park’s beach was renourished in 2015. It accepts beach user admissions and has recreational vehicle camping facilities. Seawolf Park collects admissions for parking, fishing, and for museum tours of the submarine and ship located on the park grounds. The park is in full operation; however, it is still in the process of rebuilding from damages caused by Hurricane Ike in 2008. A new gate entrance facility was completed in June 2011 and a fishing bulkhead was completed in 2013. The demolition of the park pavilion has been completed, and the extension of an existing fishing pier is currently being negotiated with FEMA. Concessionaires/Vending/Rentals
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