HomeMy WebLinkAboutAGENDA REPORT 2019 0116 REG CCSA ITEM 10CCITY OF MOORPARK,
CALIFORNIA
City Council Meeting
of 1.16.2019
ACTION Received and filed
report
BY M. Benson
C. Consider Recreation Programs Cost Recovery Summary - Fiscal Year
2017-2018. Staff Recommendation: Receive and file report.
Item: 10.C.
MOORPARK CITY COUNCIL
AGENDA REPORT
TO: Honorable City Council
FROM: Jeremy Laurentowski, Parks and Recreation Director
BY: Stephanie Anderson, Recreation Services Manager
DATE: 01/16/2019 Regular Meeting
SUBJECT: Consider Recreation Programs Cost Recovery Summary Fiscal Year
2017-2018
BACKGROUND
On January 18, 2012, the City Council approved the Recreation Programs and Services
Cost Recovery Policy (Policy.) Although the Policy was revised in 2016 to include
certain Active Adult Center programs and was renamed “Recreation and Active Adult
Programs and Services Cost Recovery Policy”, this report includes only those programs
operated by the Recreation Division.
The Policy defines costs, revenue sources, program categories, and recovery levels.
Costs currently reported include direct costs (costs charged to the programs’ line item
budget and part-time staff costs) and indirect costs (full-time staff costs and Recreation
Division overhead costs such as facility use and general department supplies.)
Each program offered by the Recreation Division is assigned a program category,
based on factors including type, purpose, and program structure. Program categories
are each placed into a recovery level. There are five recovery levels, ranging from level
1 (high subsidy) to level 5 (minimal subsidy). The Policy establishes both the minimum
cost recovery and target cost recovery requirements for each program category. Both
the minimum and target amounts are noted in the cost recovery summaries in this
report.
Programs are expected to reach their minimum recovery goal within a period not to
exceed one year. Programs that are unable to meet the minimum cost recovery will be
reviewed for consideration of appropriate action, including restructuring or eliminating
the program. The City Manager is also authorized to exclude individual programs from
the requirements of the Policy.
The Policy requires an annual reporting to the Parks and Recreation Commission and
Moorpark City Council, including whether programs met their cost recovery goals.
Item: 10.C.
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DISCUSSION
This report serves as a financial summary of Recreation Division programs for the fiscal
year 2017-2018. The seasons included are Summer 2017 (June through August), Fall
2017 (September through November), Winter 2018 (December through February), and
Spring 2018 (March through May).
Included in this report are brief narratives for each program; financial summaries for
each program, including comparison figures from the prior two fiscal years; a summary
listing of programs based on their status of meeting cost recovery goals; and staff
recommended action plans for those programs not meeting their minimum recovery
goals. All figures in this report are rounded to the nearest dollar. The full-time staff
costs for the 2017/2018 fiscal year programs are estimated based on the percentage of
staff time spent on each program
This report was presented to the Parks and Recreation Commission at their 12/3/2018
meeting.
COST RECOVERY GOAL SUMMARY
Programs meeting target
cost recovery goal
Programs meeting minimum
cost recovery goal
Programs not meeting
minimum cost recovery goal
3rd of July Fireworks
Extravaganza
Easter Egg Hunt
Youth Basketball League
Haunted High Street
Breakfast with Santa
Holiday Movie Marathon
Moorpark Has Talent
Community Yard Sale
Multicultural Arts Festival
Camp Moorpark
Movies in the Park
Recreation Classes
Adult Basketball League
Adult Softball League
Teen Events
RECREATION PROGRAM NARRATIVES AND FINANCIAL SUMMARIES
3RD OF JULY FIREWORKS EXTRAVAGANZA
The 3rd of July Fireworks Extravaganza continues to be Moorpark’s signature event.
The event took place on Monday, July 3, 2017 beginning at 4:00 p.m. at the Arroyo
Vista Community Park. The admission fee to the event was $5.00 per person. Children
under five were admitted free of charge. Live entertainment in 2017 included: 3 Nine
Line, Ignition, The Dixieland Tailgaters, and Sound Effect Band. The event also featured
food booths, games and attractions, and the presentation of the American flag.
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Event attendance was consistent with prior years, with approximately 12,000 people at
Arroyo Vista Park. It is estimated that several thousand more viewed the display from
neighboring parks and shopping centers. Overall, the event ran smoothly.
The fireworks display was provided by Pyroengineering (Bay Fireworks). Despite a two-
minute delay launching the show due to a law enforcement issue, the display ran
smoothly. Parking and traffic egress plans which were instituted several years ago
continue to be successful. Direct costs were lower this year due primarily to reduced
police costs from the event falling on a weekday (the event fell on a Monday) rather
than a weekend (the event fell on a Sunday in 2016).
Fireworks Extravaganza Financial Summary FY 17/18 FY 16/17 FY 15/16
Participation (approx.) 12,000 13,300 11,800
Revenue $64,225 $71,246 $61,948
Direct Costs $49,185 $55,458 $49,842
Indirect Costs
F/T Staff $19,768 $23,855 $17,047
Overhead Costs $1,996 $1,676 $2,340
Total Costs $70,949 $80,989 $69,229
Gross Profit / (Loss) $15,039 $15,788 $12,106
Net Profit / (Loss) ($6,724) ($9,743) ($7,281)
Cost Recovery summary (Category: Community Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 25% 100%
Percent Division Indirect Costs Recovered 69% 0% 25%
Minimum Recovery Met: Yes
MOVIES IN THE PARK
The Movies in the Park 2017 summer series included three movies shown at three
different parks within Moorpark: Rogue One was shown at Tierra Rejada Park on June
17; The Good Dinosaur at Mammoth Highlands Park on July 15; and The Lego Batman
Movie at Arroyo Vista Community Park on August 19. Movies began approximately at 8
p.m. Pre-movie activities began each night at 7:00 p.m. and included trivia and arts &
crafts provided by the Recreation Division, a soccer contest organized by Moorpark
AYSO (6/17), volleyball games lead by United States Youth Volleyball League (7/15),
and a karate demonstration and training lead by event sponsor Tang Soo Do University
(8/19). Event sponsor, Tina Hare & Associates, also provided complimentary candy
and snacks for the July and August showings, as well as a complimentary photo booth
and hired Batman costume character for The Lego Batman Movie (8/19.) In addition,
Jolly Jumps donated use of two bounce houses for the July showing, and three bounce
houses for the August showing.
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Attendance increased compared to last year, as three movies were offered in 2017 and
only two movies in 2016. Additionally, event sponsor Tina Hare & Associates, with
approval from the City, provided additional event support by mailing out a promotional
postcard to all Moorpark residents for the August event.
Revenue increased significantly this year. In 2016, the only revenue source was candy
sales. In 2017 staff successfully obtained several event sponsorships.
Direct costs also increased this year. A portion of the increased cost was the result of
showing three movies instead of two. However, the per-screening cost for each movie
also increased significantly. The vendor providing the screen, sound and projector
(Funflicks) was an event sponsor in 2016, which included a substantial rental discount.
Funflicks is no longer willing to sponsor this event. The loss of sponsorship lead to a
significant increase in the rental cost, substantially increasing direct costs overall.
Although the program did not meet the minimum cost recovery requirement, it
performed better than last year. With the implementation of an annual event
sponsorship program in 2018, it is anticipated that the program will meet its minimum
cost recovery requirement for 2018.
Movies in the Park Financial Summary FY 17/18 FY 16/17 FY 15/16
Participation (approx.) 1000 750 Not offered
Revenue $1,356 $282
Direct Costs $3,915 $1,788
Indirect Costs
F/T Staff $6,465 $2,756
Overhead Costs $431 $175
Total Costs $10,811 $4,719
Gross Profit / (Loss) ($2,558) ($1,506)
Net Profit / (Loss) ($9,455) ($4,437)
Cost Recovery summary (Category: Community Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 35% 50% 100%
Percent Division Indirect Costs Recovered 0% 0% 50%
Minimum Recovery Met: No
Staff Recommended Action for this Program to Meet Cost Recovery:
This event continues to be successful, with an increase in both attendance and revenue
compared to last year. While the event did not meet the minimum cost recovery
requirement for 2017, it is anticipated that the program will be able to meet the minimum
cost recovery requirement in 2018 and beyond, through support of the annual event
sponsorship program.
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HAUNTED HIGH STREET (compared to Halloween Fest N’ Films)
Haunted High Street was a new event held on Tuesday, October 31, 2017 from 5:00
p.m. to 8:00 p.m. on High Street. All activities were free to the public, with the exception
of the carnival. Wristbands were sold for $5.00 for unlimited access to carnival games
and attractions. The event featured the carnival, a haunted house, a pumpkin patch with
arts and crafts, movies at the High Street Arts Center, a costume contest, a disc jockey,
and Trunk-or-Treat.
City staff worked closely with several local businesses and organizations, including the
Moorpark City Library, Moorpark Chamber of Commerce, and Lucky Fools Pub, to
produce the event. The event was successful, met the minimum direct recovery goals
and staff received very positive feedback about the event from the community.
Halloween Event Financial Summary FY 17/18 FY 16/17 FY 15/16
Participation 4,000 100 325
Revenue $3,310 $1,562 $2,211
Direct Costs $6,551 $2,218 $1,739
Indirect Costs
F/T Staff $22,310 $8,059 $6,771
Overhead Costs $1,361 $339 $857
Total Costs $30,222 $10,616 $9,367
Gross Profit / (Loss) ($3,241) ($656) $472
Net Profit / (Loss) ($26,912) ($9,054) ($7,156)
Cost Recovery Summary (Category: Special Event):
Recovered Minimum Target
Percent Direct Costs Recovered: 51% 50% 100%
Percent Division Indirect Costs Recovered 0% 0% 50%
Minimum Recovery Met: Yes
BREAKFAST WITH SANTA
Breakfast with Santa was held on Saturday, December 16, 2017 at the Arroyo Vista
Recreation Center. In 2016, the event included two seatings, which both filled to
capacity. This year three seatings were offered: 7:30 a.m., 8:45 a.m., and 10:00 a.m. All
seatings filled to capacity. The event ran smoothly, met its minimum direct cost recovery
goals and staff received many positive comments from attendees.
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Breakfast with Santa Financial Summary FY 17/18 FY 16/17 FY 15/16
Enrollments 275 204 157
Revenue $2,710 $1,930 $1,530
Direct Costs $3,104 $3,865 $3,027
Indirect Costs
F/T Staff $6,628 $3,874 $3,790
Overhead Costs $550 $256 $481
Total Costs $10,282 $7995 $7,298
Gross Profit / (Loss) ($394) ($1,935) ($1,497)
Net Profit / (Loss) ($7,572) ($6,065) ($5,768)
Cost Recovery summary (Category: Special Event):
Recovered Minimum Target
Percent Direct Costs Recovered: 87% 50% 100%
Percent Division Indirect Costs Recovered 0% 0% 50%
Minimum Recovery Met: Yes
HOLIDAY MOVIE MARATHON
The Holiday Movie Marathon was a new event held on Friday, December 22, 2017 from
9:30 a.m. to 9:00 p.m. at the High Street Arts Center. Admission was free, with
donations accepted. Over the course of the day, six holiday films were shown. In
between films, attendees could participate in a variety of fun activities including holiday
name that tune, a trivia contest, and an ugly sweater contest. The event was well
received by the community, met its minimum direct cost recovery goals and staff
received many positive comments from attendees.
Holiday Movie Marathon Financial Summary FY 17/18 FY 16/17 FY 15/16
Participation 228 Not offered Not offered
Revenue $34
Direct Costs $64
Indirect Costs
F/T Staff $1,942
Overhead Costs $229
Total Costs $2235
Gross Profit / (Loss) ($30)
Net Profit / (Loss) ($2,201)
Cost Recovery summary (Category: Special Event):
Recovered Minimum Target
Percent Direct Costs Recovered: 53% 50% 100%
Percent Division Indirect Costs Recovered 0% 0% 50%
Minimum Recovery Met: Yes
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MOORPARK HAS TALENT
Moorpark Has Talent was held on Friday, March 23, 2018 at 7:00 p.m. at the High
Street Arts Center. Tickets were $10.00 presale and $12.00 at the door. The show
featured 10 acts which were selected through two open auditions (a total of sixteen acts
auditioned). This year’s master of ceremonies was Nick Cobb. The winners were Dylan
Ng in first place, Michael Gullo in second place, and The Rock Boys in third place. The
event ran smoothly with 209 tickets sold. The attendance figures include both audience
and talent show participants.
Moorpark Has Talent Financial Summary FY 17/18 FY 16/17 FY 15/16
Attendance 226 255 205
Revenue $3592 $3,862 $2,026
Direct Costs $1,671 $2,716 $1,000
Indirect Costs
F/T Staff $6,435 $6,068 $5,404
Overhead Costs $426 $157 $340
Total Costs $8,532 $8,941 $6,744
Gross Profit / (Loss) $1,921 $1,146 $1,026
Net Profit / (Loss) ($4,940) ($5,079) ($4,718)
Cost Recovery summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 50% 100%
Percent Division Indirect Costs Recovered 28% 0% 50%
Minimum Recovery Met: Yes
EASTER EGG HUNT
The annual Easter Egg Hunt was held on Saturday, March 31, 2018 from 10:00 a.m. to
1:00 p.m. at the Arroyo Vista Community Park. The event featured egg hunts, pony
rides, a petting farm, carnival games with prizes, crafts, and a photo opportunity with the
Easter Bunny. General admission was $5.00 per child, and an all-access pass was
available for $10.00 per child.
Typically this event draws between 400 and 600 children. In 2018, nearly 800 children
participated in the egg hunts, and overall attendance is estimated at 2,000. Overall the
event ran smoothly and the program met its minimum direct cost recovery goals.
However, the very large attendance resulted in longer lines for the egg hunts and
attractions than are typical for this event.
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Cost Recovery summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 50% 100%
Percent Division Indirect Costs Recovered 50% 0% 50%
Minimum Recovery Met: Yes
COMMUNITY YARD SALE
The Community Yard Sale was held on Saturday, May 5, 2018 from 8:00 a.m. to 11:00
a.m. at the Arroyo Vista Community Park. There was no admission fee for shoppers.
The fee to participate as a seller was $15.00 per space. This year a record 41 sellers
participated. Overall, the event ran smoothly and met its minimum direct cost recovery
goals.
Community Yard Sale Financial Summary FY 17/18 FY 16/17 FY 15/16
Attendance (approx.) 1,000 300 950
Revenue $615 $480 $630
Direct Costs $281 $180 $164
Indirect Costs
F/T Staff $3,008 $3,311 $2,571
Overhead Costs $304 $124 $401
Total Costs $3,593 $3,615 $3,136
Gross Profit / (Loss) $334 $300 $466
Net Profit / (Loss) ($2,978) ($3,135) ($2,506)
Cost Recovery summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 50% 100%
Percent Division Indirect Costs Recovered 10% 0% 50%
Minimum Recovery Met: Yes
Easter Egg Hunt Financial Summary FY 17/18 FY 16/17 FY 15/16
Attendance (approx.) 2,000 1,000 1,000
Revenue $8,650 $4,190 $3,395
Direct Costs $3,193 $3,618 $3,255
Indirect Costs
F/T Staff $9,855 $6,882 $5,085
Overhead Costs $1,045 $432 $644
Total Costs $14,093 $10,932 $8,984
Gross Profit / (Loss) $5,457 $572 $140
Net Profit / (Loss) ($5,443) ($6,742) ($5,589)
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MULTICULTURAL ARTS FESTIVAL
The Multicultural Arts Festival was a new event held on Saturday, May 19, 2018 from
10:00 a.m. to 3:00 p.m. on High Street. The festival featured live performances on two
stages, arts and crafts vendors, ethnic food vendors, a children’s activity area
sponsored by Moorpark First Five, an Amazing Race activity sponsored by the
Moorpark Library, an art show, and a beer garden hosted by the Moorpark Foundation
for the Arts.
Overall the event ran smoothly, met its minimum direct cost recovery goals and staff
received positive feedback from attendees, performers, and vendors. The event was
lightly attended, with approximately 1,500 to 2,000 people throughout the day.
Multicultural Arts Festival Financial Summary FY 17/18 FY 16/17 FY 15/16
Participation (approx.) 1,750 Not offered Not offered
Revenue $4,275
Direct Costs $3,733
Indirect Costs
F/T Staff $21,751
Overhead Costs $1,274
Total Costs $26,758
Gross Profit / (Loss) $542
Net Profit / (Loss) ($22,483)
Cost Recovery summary (Category: Community Event):
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 50% 100%
Percent Division Indirect Costs Recovered 2% 0% 25%
Minimum Recovery Met: Yes
TEEN EVENTS AND VOLUNTEER PROGRAM
General Teen Event Financial Summaries FY 17/18 FY 16/17 FY 15/16
Participation (Total) 100 151 134
Revenue $230 $140 $60
Direct Costs $579 $361 $314
Indirect Costs
F/T Staff $5,205 $5,653 $21,786
Overhead Costs $3,307 $1,911 $3,308
Total Costs $9,091 $7,925 $25,408
Gross Profit / (Loss) ($349) ($221) ($254)
Net Profit / (Loss) ($8,860) ($7,785) ($25,348)
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PROGRAM DATE Fee(s)PARTICIPANTS REVENUE Notes
Cupcake Challenge 8/11/2017 $10 / team 12 30.00$ Summer theme
Cupcake Challenge 10/20/2017 $10 / team 16 40.00$ Halloween theme
Cupcake Challenge 2/16/2018 $10 / team 12 30.00$ Valentine theme
Cupcake Challenge 4/13/2018 $10 / team 12 30.00$ Spring theme
Open Mic Night 7/21/2017 $5 / person 0 -$ Cancelled
Open Mic Night 9/16/2017 $5 / person 3 -$ No fees charged
Lip Sync Battle 1/12/2018 $5 / person 45 100.00$ No fees for entrants
Lip Sync Battle 5/18/2018 $5 / person 0 -$ Cancelled
100 230.00$
PROGRAM DATE Fee(s)PARTICIPANTS REVENUE DESCRIPTION
Volunteer Day 10/27/2017 Free 8 -$ Haunted High Street Prep
Volunteer Day 10/31/2017 Free 22 -$ Haunted High Street
Volunteer Day 12/15/2017 Free 7 -$ Breakfast with Santa Prep
Volunteer Day 12/16/2017 Free 15 -$ Breakfast with Santa
Volunteer Day 3/30/2018 Free 10 -$ Egg Hunt Prep
Volunteer Day 3/31/2018 Free 13 -$ Easter Egg Hunt
75 -$
GRAND TOTALS 175 230.00$
SUBTOTAL VOLUNTEER PROGRAM
TEEN PROGRAMS: Summer 2017 to Spring 2018
Teen Events
SUBTOTAL TEEN EVENTS
Teen Volunteer Days
Cost Recovery summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 39% 50% 100%
Percent Division Indirect Costs Recovered 0% 0% 50%
Minimum Recovery Met: No
Staff Recommended Action for this Program to Meet Cost Recovery:
Overall, teen participation decreased this year. However, the decrease was solely for
teen volunteer activities, from 91 in 2016/2017 to 75 in 2017/2018. Attendance at teen
events increased from 60 in 2016/2017 to 100 in 2017/2018. Revenue also increased,
from $140.00 to $230.00. However, the revenue increase was not sufficient to meet the
minimum cost recovery requirement. Staff will continue to focus on building teen
programs and exploring other new recreational programs for the teen population. Staff
will also explore the possibility of utilizing part-time staff to oversee some aspects of
teen events, in order to reduce overhead full-time staff costs.
CAMP MOORPARK
Summer Camp was held June 12 through August 22, 2017 at the Arroyo Vista
Recreation Center. Camp Moorpark was offered to children ages 4 years 9 months to
11, and included sports, games, arts and crafts, special guests, themed events, parties,
trips, and movies. Adventure Camp, for ages 11 to 14, included trips to theme parks,
beaches, local hang-outs, movies, and malls. There were at total of 50 days of camp
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this summer for Camp Moorpark. Adventure Camp had 38 days of camp, since
Adventure Camp was not offered on Fridays.
Total enrollments and average daily attendance both decreased significantly for the
summer of 2017. Just prior to the summer of 2016, Pinecrest schools closed their
Moorpark location, and many of their students joined Camp Moorpark for the summer of
2016. This resulted in a significant increase in attendance that summer. When analyzing
the decline in attendance for 2017, staff found that 40% of 2016 participants did not
return to camp in 2017. Staff created a survey for families who did not return to Camp
Moorpark for the summer of 2017, and though the responses were few (109 surveys
sent, 16 responses received, a 15% response rate), they provided helpful insight as to
why some campers did not return. Based on this information, staff enhanced camp
training for summer 2018 to include additional training on working with special needs,
and how to recognize and handle bullying. The program is also being revitalized with
better field trips, a special interest track, and additional guest performers.
Although attendance fell and the number of camp days was similar to last year, direct
costs increased slightly. This increase was due to an increase in part-time staff costs.
Part-time staff costs increased in part due to an increase in the minimum wage (from
$10.00 to $10.50 per hour), and in part to more appropriate staffing levels in 2017.
While summer and fall both had lower average daily attendance than the prior year,
both the winter and spring season had nearly identical average daily attendance
compared to last year.
Camp Moorpark
Financial Summary
Summer
2017
Fall
2017
Winter
17/18
Spring
2018
Total FY
17/18 FY 16/17 FY 15/16
Average Daily Attendance 91.5 19.2 23.7 29.5 71.7 83.8 70.0
Participants (unduplicated) 317 44 54 74 489 505 449
Total Enrollments 4359 96 261 236 4952 5784 4762
Revenue $181,891 $3,726 $9,571 $8,674 $203,862 $216,412 $175,279
Direct Costs $133,344 $1,829 $3,755 $3,237 $142,165 $146,161 $134,167
Indirect Costs
F/T Staff $71,715 $4,842 $4,842 $5,374 $86,773 $51,788 $75,710
Overhead Costs $13,845 $995 $2,099 $1,705 $18,644 $17,431 $21,373
Total Costs $218,905 $7,666 $10,696 $10,316 $247,583 $215,380 $231,250
Gross Profit / (Loss) $48,547 $1,897 $5,816 $5,437 $61,697 $70,251 $41,112
Net Profit / (Loss) ($37,014) ($3,940) ($1,125) ($1,642) ($43,720) $1,032 ($55,971)
Cost Recovery summary (Category: Day Camps):
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered 59% 50% 75%
Minimum Recovery Met: Yes
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CAMP MOORPARK PROGRAM SUMMARY: Summer 2017-Spring 2018
Annual registration fee: $35/$25; theme park pass: $100
PROGRAM DATES HOURS DAIILY FEES
Summer Camp Moorpark Monday-Friday 6/12-8/22 (50 days) 7:00 a.m.- 6:00 p.m. $35-$55
Adventure Camp Monday-Thursday 6/12-8/16 (38 days) 7:00 a.m.- 6:00 p.m. $47-$67
Fall Camp Moorpark 8/28, 9/21, 11/20-11/22 (5 days) 8:00 a.m.-6:00 p.m. $35-$55
Winter Camp Moorpark 12/22, 12/26-12/29, 1/2-1/5, 1/22, 2/16
(11 days) 8:00 a.m.-6:00 p.m. $35-$55
Spring Camp Moorpark 3/30, 4/2-4/6, 4/23, 5/25 (8 days) 8:00 a.m.-6:00 p.m. $35-$55
Program held at AVRC, with off-site field trips during the summer.
RECREATION CLASSES
A variety of recreation classes were offered throughout the year, including tennis, golf,
yoga, MELT, adult and youth dance, baking, technology, art, music, and the Away We
Grow preschool program. All classes except golf are held at the Arroyo Vista Recreation
Center and Community Park. Most classes are instructed by contract instructors, with a
few, such as Let’s Bake and Tot sports, instructed by part-time City staff.
Recreation
Classes Financial
Summary
Summer
2017
Fall
2017
Winter
17/18
Spring
2018
Total FY
17/18 FY 16/17 FY 15/16
Classes Offered 118 99 83 96 396 459 461
Classes Run 75 68 46 60 249 278 312
Classes Canceled 43 31 37 36 147 181 149
Cancelation Rate 36% 31% 45% 38% 37% 39% 31.25%
Enrollments 501 465 389 441 1796 1783 2153
Revenue $42,268 $64,136 $57,979 $60,884 $225,266 $210,228 $226,429
Direct Costs $29,431 $45,843 $44,460 $43,879 $163,613 $151,933 $159,519
Indirect Costs
F/T Staff $20,278 $20,278 $20,278 $20,278 $81,112 $51,276 $79,764
Overhead Costs $6,654 $6,060 $6,265 $6,428 $25,406 $23,103 $25,609
Total Costs $56,362 $72,181 $71,003 $70,585 $270,131 $226,312 $264,892
Gross Profit / (Loss) $12,837 $18,293 $13,519 $17,005 $61,653 $58,295 $66,910
Net Profit / (Loss) ($14,095) ($8,045) ($13,024) ($9,701) ($44,865) ($16,084) ($38,463)
Cost Recovery Summary (Category: Recreation Classes):
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered 58% 75% 100%
Minimum Recovery Met: No
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Staff Recommended Action for this Program to Meet Cost Recovery:
Last year, Recreation Classes met the minimum cost recovery requirement. Although
revenue increased slightly this year (by 7%), costs also increased (by 19%), resulting in
a higher net loss and a lower recovery percentage than last year. Staff recommends
increasing program promotion, eliminating poorly performing classes, and researching
and implementing new and trending classes. Staff will focus on increasing enrollment
overall, with an emphasis on improving summer and winter participation. It is also
anticipated that if the City assumes direct operation of a preschool program beginning
with the 2018/2019 fiscal year, net revenue will increase substantially from that program
alone, and significantly enough for recreation classes as a whole to meet the cost
recovery requirement.
ADULT SOFTBALL LEAGUES
The adult softball league includes a men’s division on Thursday nights and a co-ed
division on Friday nights. Games are played at the Arroyo Vista Community Park and/or
Peach Hill Park. The registration fee is $425.00 per team. The number of teams
participating in the league has been relatively consistent over the past several years.
Adult Softball
Summer
2017
Fall
2017
Spring
2018
Total FY
17/18 FY 16/17 FY 15/16
Teams 20 19 20 59 57 55
Players 254 256 307 817 904 896
Revenue $8,500 $8,075 $8,500 $25,075 $24,225 $23,375
Direct Costs $4,436 $4,764 $4,532 $13,732 $9,786 $11,917
Indirect Costs
F/T Staff $5,544 $5,544 $5,544 $16,631 $15,627 $12,091
Overhead Costs $3,132 $3,426 $3,172 $9,730 $7,652 $9,047
Total Costs $13,111 $13,734 $13,247 $40,092 $33,065 $33,055
Gross Profit / (Loss) $4,064 $3,311 $3,968 $11,343 $14,439 $11,458
Net Profit / (Loss) ($4,611) ($5,659) ($4,747) ($15,017) ($8,840) ($9,680)
Cost Recovery Summary (Category: Adult Sports Programs):
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered 43% 75% 100%
Minimum Recovery Met: No
Staff Recommended Action for this Program to Meet Cost Recovery:
Although the overall number of teams, and subsequently revenue, increased slightly this
year compared to last year, the softball league has not been able to meet its minimum
cost recovery requirement. The league has not met the minimum requirement for the
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past five years, due to a decline in team enrollment that began in the 13/14 fiscal year,
as summarized in the chart below:
Fiscal
Year 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 2016/2017 2017/2018
# of
Teams 83 81 67 65 55 57 59
It was noted last year that if costs remained stable, a minimum of 65 teams would be
needed to meet the minimum cost recovery requirement for 2017/2018. However, both
direct and indirect costs increased this year, due to a variety of factors including
increases in minimum wage, additional full-time staff time spent on the league, and
program supply expense increases. In order for the league to meet the minimum cost
recovery requirement in the face of rising costs, 80 teams would now need to
participate.
Based on enrollment trends for softball, staff will need to work on implementing new and
additional sports programs and leagues in order to defray the full-time staff costs
associated with each sports program. With less overhead costs, the softball league
should be able to meet the minimum cost recovery requirement with the number of
teams that have been participating for the past three years. However, if additional
successful sports programs are not added, the City must consider eliminating this
league. Staff will also consider fee increases, but must be mindful of the market rate for
such programs, as the City’s fees are already some of the highest in the area.
ADULT BASKETBALL LEAGUES
The adult basketball league includes divisions on Monday and Thursday nights. Games
are played at the Arroyo Vista Recreation Center gym. The registration fee is $375.00
per team in Summer/Fall/Spring, and $325 per team in Winter (due to a shorter
season).
Adult Basketball
Summer
2017
Fall
2017
Winter
17/18
Spring
2018
Total FY
17/18 FY 16/17 FY 15/16
Teams 14 16 16 12 58 54 54
Players 140 143 144 112 539 525 549
Revenue $5,250 $6,000 $5,200 $4,500 $20,950 $19,550 $19,550
Direct Costs $1,764 $1,858 $1,895 $1,667 $7,185 $6,703 $6,742
Indirect Costs
F/T Staff $4,158 $4,158 $4,158 $4,158 $16,631 $15,444 $12,780
Overhead Costs $2,074 $1,965 $2,258 $1,923 $8,220 $6,703 $9,493
Total Costs $7,996 $7,981 $8,311 $7,748 $32,036 $28,850 $29,015
Gross Profit / (Loss) $3,486 $4,142 $3,305 $2,833 $13,765 $12,847 $12,808
Net Profit / (Loss) ($2,746) ($1,981) ($3,111) ($3,248) ($11,086) ($9,300) ($9,465)
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Cost Recovery summary (Category: Adult Sports Programs):
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered 55% 75% 100%
Minimum Recovery Met: No
Staff Recommended Action for this Program to Meet Cost Recovery:
The adult basketball league suffers from the same issues as the softball league and has
not been able to meet its minimum cost recovery requirement for the past three years.
Based on current costs, even if the league filled to capacity each season, the league
would not meet the minimum cost recovery requirement. Like softball, staff will work on
implementing additional sports programs and leagues in order to defray the full-time
staff costs associated with each sports program. Staff will also consider fee increases,
but must be mindful of the market rate for such programs. If additional successful sports
programs cannot be added, and/or league fees cannot be increased and maximum
enrollment cannot be obtained, the City must consider eliminating this league.
YOUTH BASKETBALL LEAGUE
The youth basketball league is a co-ed recreational league for youth ages 5 to 13.
Games are played on Saturdays at the Arroyo Vista Recreation Center gym, and
practices are held for one hour each week. League fees range from $86.00 to $96.00
and include a team jersey, photos, a trophy, and of end-of-the-season pizza party.
Several local pizza restaurants host the pizza parties, donating the pizza for the players.
For the summer, fall, and winter seasons, divisions offered included Rookie for ages 5-
7; Junior for ages 8-10; and Teen for ages 11-13. The program continues to be
successful. Beginning with the spring of 2018, divisions were revised to include Mites
for ages 5-6; Rookie for ages 7-8; Junior for ages 9-10; and Teen for ages 11-13.
Additionally, beginning with the Winter 2017/2018 season, an end-of-season
tournament was added for the Junior and Teen divisions. These changes have been
well received and the league continues to be successful.
Youth Basketball
Summer
2017
Fall
2017
Winter
17/18
Spring
2018
Total FY
17/18 FY 16/17 FY 15/16
Enrollments 122 135 206 156 619 602 596
Revenue $10,908 $12,295 $18,354 $14,386 $55,943 $51,940 $49,513
Direct Costs $4,646 $5,945 $8,397 $6,983 $25,972 $26,469 $27,390
Indirect Costs
F/T Staff $5,492 $5,492 $5,492 $5,492 $21,967 $21,784 $16,916
Overhead Costs $3,950 $3,682 $4,799 $3,980 $16,410 $14,900 $20,193
Total Costs $14,088 $15,119 $18,688 $16,455 $64,349 $63,153 $64,499
Gross Profit / (Loss) $6,262 $6,350 $9,957 $7,403 $29,971 $25,471 $22,123
Net Profit / (Loss) ($3,180) ($2,824) ($334) ($2,069) ($8,406) ($11,213) ($14,986)
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Cost Recovery summary (Category: Youth Sports Programs):
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered 78% 50% 75%
Minimum Recovery Met: Yes
FINANCIAL ANALYSIS OF PARK AND FACILITY RENTALS
Park and facility rentals are not governed by the Policy. This section is included for
informational purpose only.
Figures below include participants as indicated on paid rental permits, including those
for youth sports organizations, for the Arroyo Vista Recreation Center, Moorpark
Community Center, and all City park facilities. Not included in participation is use by the
public without permits and use by City-run programs included elsewhere in this report.
The fiscal year 16/17 and fiscal year 15/16 figures do not include the Moorpark
Community Center, as rentals for this facility were not managed by the Recreation
Division until the 2017/2018 fiscal year.
Field costs, field light costs, and indoor room costs are included in the overhead
calculations for rentals. It should be noted that costs for other outdoor rentable facilities
including picnic pavilions and tennis courts are not yet included in cost calculations.
Therefore, the net profit may actually be considerably lower than reported.
Facility Rentals (Parks and AVRC) FY17/18 FY 16/17 FY 15/16
Total Rental Hours (facilities and equipment) 20,247 16,584 17,942.75
Rental Headcount 233,778 138,190 144,507
Revenue $285,121 $202,787 $204,064
Direct Costs $17,837 $7,564 $7,215
Indirect Costs
F/T Staff $90,902 $89,815 $74,627
Overhead Costs $135,343 $94,352 $104,901
Total Costs $226,245 $191,730 $185,743
Gross Profit / (Loss) $267,284 $195,223 $196,849
Net Profit / (Loss) $41,039 $11,056 $17,321
SUMMARY TABLES
Below are tables summarizing cost recovery figures for Recreation Division programs
for the 2017/2018 fiscal year. The first table is a summary of the performance of events,
and the second table is a summary of all programs. While there is no minimum cost
recovery requirement for the Recreation Division as a whole, it is useful to consider the
performance of the programs offered by the Recreation Division as a whole. It should be
noted that these tables do not include unallocated costs, such as full-time staff costs
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associated with breaks and leave time, and facility costs for hours that facilities are
unused.
EVENTS SUMMARY Fireworks
Extravaganza
Movies in the
Park
Haunted High
Street
Breakfast with
Santa
Holiday Movie
Marathon
Moorpark Has
Talent
Easter Egg
Hunt
Community
Yard Sale
Multicultural
Arts Festival
EVENTS
SUBTOTAL
Participation 12,000 1000 4,000 275 228 226 2,000 1,000 1,750 22,479
Revenue $64,225 $1,356 $3,310 $2,710 $34 $3,592 $8,650 $615 $4,275 $88,767
Direct Costs $49,185 $3,915 $6,551 $3,104 $64 $1,671 $3,193 $281 $3,733 $71,697
Indirect Costs
F/T Staff $19,768 $6,465 $22,310 $6,628 $1,942 $6,435 $9,855 $3,008 $21,751 $98,162
Overhead Costs $1,996 $431 $1,361 $550 $229 $426 $1,045 $304 $1,274 $7,616
Total Costs $70,949 $10,811 $30,222 $10,282 $2,235 $8,532 $14,093 $3,593 $26,758 $177,475
Gross Profi t / (Loss)$15,039 ($2,558) ($3,241) ($394) ($30)$1,921 $5,457 $334 $542 $17,070
Net Profit / (Loss)($6,724) ($9,455) ($26,912) ($7,572) ($2,201)($4,940) ($5,443) ($2,978) ($22,483)
($88,708)
Net Profit / (Loss) per
participant ($0.56) ($9.46) ($6.73) ($27.53) ($9.65) ($21.86) ($2.72) ($2.98) ($12.85) ($3.95)
ALL RECREATION
PROGRAMS SUMMARY Events Teen
Programs
Recreation
Classes
Camp
Moorpark
Adult Softball
League
Adult
Basketball
League
Youth
Basketball
League
TOTAL ALL
RECREATION
PROGRAMS
Participation 22,479 100 1796 4952 817 539 619 31,302
Revenue $88,767 $230 $225,266 $203,862 $25,075 $20,950 $55,943 $620,093
Direct Costs $71,697 $579 $163,613 $142,165 $13,732 $7,185 $25,972 $424,943
Indirect Costs
F/T S taff $98,162 $5,205 $81,112 $86,773 $16,631 $16,631 $21,967 $326,481
Overhead Costs $7,616 $3,307 $25,406 $18,644 $9,730 $8,220 $16,410 $89,333
Total Costs $177,475 $9,091 $270,131 $247,583 $40,092 $32,036 $64,349 $840,757
Gross Profi t / (Loss)$17,070 ($349)$61,653 $61,697 $11,343 $13,765 $29,971 $195,150
Net Profit / (L oss)($88,708)($8,860) ($44,865) ($43,720) ($15,017) ($11,086) ($8,406)($220,662)
Net Profit / (Loss) per
par ticipant ($3.95) ($88.60) ($24.98) ($8.83) ($18.38) ($20.57) ($13.58) ($7.05)
The table below summarizes the total performance for Recreation Division programs
combined with rentals managed by the Recreation Division. As noted earlier, the Policy
does not apply to rentals, and there is no overall minimum cost recovery requirement for
the Recreation Division.
ALL RECREATION PROGRAMS AND
PARKS/AVRC RENTALS SUMMARY
TOTAL ALL
RECREATION
PROGRAMS
TOTAL RENTALS TOTAL PROGRAMS
AND RENTALS
Participation 31,302 233,778 265,080
Revenue $620,093 $285,121 $905,214
Direct Costs $424,943 $17,837 $442,780
Indirect Costs
F/T Staff $326,481 $90,902 $417,383
Overhead Costs $89,333 $135,343 $224,676
Total Costs $840,757 $226,245 $1,067,002
Gross Profit / (Loss) $195,150 $267,284 $462,434
Net Profit / (Loss) ($220,662) $41,039 ($179,623)
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Cost Recovery summary (Informational Purposes Only):
Recovered Minimum Target
Percent Direct Costs Recovered: 100% N/A N/A
Percent Division Indirect Costs Recovered 72% N/A N/A
STAFF RECOMMENDATION
Receive and file report.
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