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HomeMy WebLinkAboutAGENDA REPORT 2020 1216 CCSA REG ITEM 10ICITY OF MOORPARK, 
CALIFORNIA City Council Meeting of December 16, 2020 ACTION Received and filed. BY B.Garza. I. Consider Recreation Programs Cost Recovery Summary Fiscal Year 2019/20. Staff Recommendation: Receive and file report. (Staff: Stephanie Anderson) Item: 10.I. Item: 10.I. MOORPARK CITY COUNCIL AGENDA REPORT TO: Honorable City Council FROM: Jeremy Laurentowski, Parks and Recreation Director BY: Stephanie Anderson, Recreation Services Manager DATE: 12/16/2020 Regular Meeting SUBJECT: Consider Recreation Programs Cost Recovery Summary Fiscal Year 2019/20 BACKGROUND On January 18, 2012, the City Council approved the Recreation Programs and Services Cost Recovery Policy (Policy.) 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 authorized to exclude individual programs from the requirements of the Policy. The Policy requires annual reporting to the Parks and Recreation Commission and Moorpark City Council, including whether programs met their cost recovery goals. 146 Honorable City Council 12/16/2020 Regular Meeting Page 2 DISCUSSION This report serves as a financial summary of Recreation Division programs for the fiscal year 2019/20. The seasons included are summer 2019 (June through August), Fall 2019 (September through November), winter 2020 (December through February), and spring 2020 (March through May). Fiscal year 2019/20 presented many challenges for the Recreation Division. The 2019 Haunted High Street event was cancelled due to a combination of wildfires, Public Safety Power Shut-offs, and high winds. The December Skate Night was cancelled due to rain. In March, with the beginning of the COVID-19 pandemic, virtually all recreation programming was cancelled. Those programs which were cancelled due to public emergencies have been listed separately in the Cost Recovery Goal Summary below. The Recreation Division did provide a variety of virtual programming during the spring and held a City-wide Bunny Parade in lieu of the cancelled Easter Egg Hunt. Although some programming resumed for the summer 2020 season, it should be noted that next year’s report will reflect the difficulties of operating recreation programs during a pandemic. 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 2019/20 fiscal year programs are calculated based on time accounting recorded by full-time recreation division staff. This report was presented to the Parks and Recreation Commissioners at their Regular meeting of December 7, 2020. COST RECOVERY GOAL SUMMARY Programs meeting target cost recovery goal Programs meeting minimum cost recovery goal Programs not meeting minimum cost recovery goal Programs Cancelled Due to Public Emergencies Camp Moorpark Moorpark Little Learners Academy (MLLA) 3rd of July Fireworks Summer Camp Out Movies in the Park Concert in the Park Breakfast with Santa Holiday Movie Marathon Bunny Parade Skate Nights Teen Events Running Club Recreation Classes (spring season cancelled due to COVID-19) Virtual Recreation Center Adult Softball League (spring season cancelled due to COVID-19) Adult Basketball League (spring season cancelled due to COVID-19) Youth Basketball League (spring season cancelled due to COVID-19) Haunted High Street Moorpark Has Talent Easter Egg Hunt Earth Festival Spring Classes Spring MLLA Spring Sports Leagues 147 Honorable City Council 12/16/2020 Regular Meeting Page 3 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 Wednesday, July 3, 2019, 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 included rock n’ roll music by Ignition and The Hodads. The event also featured food booths, games and attractions, and the presentation of the American flag. The fireworks display was provided by Pyroengineering. Parking and traffic egress plans, which were instituted several years ago, continue to be successful. Direct costs were slightly lower this year because last year’s event included additional cos ts associated with the celebration of the City’s 35th anniversary. Event attendance was slightly lower compared to the prior two years with approximately 11,000 people at Arroyo Vista Park. This decrease is likely due to the event falling mid- week. In addition to those attending at the park, it is estimated that several thousand more viewed the display from neighboring parks and shopping centers. Overall, the event ran smoothly. Fireworks Extravaganza Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Attendance (approx.) 11,000 12,000 12,000 Revenue $57,787 $61,710 $64,225 Direct Costs $55,612 $60,948 $49,185 Indirect Costs F/T Staff $22,354 $23,610 $19,768 Overhead Costs $2,567 $2,290 $1,996 Total Costs $80,533 $86,848 $70,949 Gross Profit / (Loss) $2,175 $762 $15,039 Net Profit / (Loss) ($22,746) ($25,138) ($6,724) Cost Recovery Summary (Category: Community Event) Recovered Minimum Target Percent Direct Costs Recovered: 100% 25% 100% Percent Division Indirect Costs Recovered: 9% 0% 25% Minimum Recovery Met: Yes 148 Honorable City Council 12/16/2020 Regular Meeting Page 4 MOVIES IN THE PARK The Movies in the Park 2019 summer series included three movies shown at three different parks within Moorpark: Ralph Breaks the Internet was shown at Peach Hill Park on June 22; How to Train Your Dragon at Mammoth Highlands Park on July 20; and The Lego Movie 2 at Arroyo Vista Park on August 17. Movies began approximately at 8:00 p.m. Pre-movie activities began each night at approximately 7:00 p.m. and included bounce houses, food vendors, and sponsor booths. Annual event sponsor, Tina Hare & Associates, also provided complimentary candy and snacks for each event as well as beach chairs and blankets for a free raffle. Jolly Jumps donated use of the bounce houses. Overall attendance increased compared to last year, and was comparable to the summer of 2017. This event is offered free to the public. Income included donations from both event specific sponsorships and annual event sponsors. . Movies in the Park Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Attendance (approx.) 950 625 1000 Revenue $5,188 $2,570 $1,356 Direct Costs $4,782 $4,541 $3,915 Indirect Costs F/T Staff $7,204 $7,399 $6,465 Overhead Costs $1,058 $593 $431 Total Costs $13,044 $12,533 $10,811 Gross Profit / (Loss) $406 ($1,971) ($2,558) Net Profit / (Loss) ($7,856) ($9,963) ($9,455) Cost Recovery Summary (Category: Community Event) Recovered Minimum Target Percent Direct Costs Recovered: 100% 50% 100% Percent Division Indirect Costs Recovered: 5% 0% 50% Minimum Recovery Met: Yes SUMMER CAMP OUT The Summer Camp Out was launched in the summer of 2018. This event allows community members to “camp” overnight at Arroyo Vista Community Pa rk. The 2019 event was held from 6:00 p.m. on Friday, August 2 through 9:00 a.m. on Saturday, August 3. The event featured a BBQ dinner, s’mores, arts and crafts, games, campfire stories, and a pancake breakfast. The registration fee was $10 advance and $12 late registration. Participants brought their own tent and camping gear. The event ran smoothly, and staff received many positive comments from the participants. Full-time staff costs decreased significantly compared to last year. This is primarily due to significantly more hours spent by the Recreation Services Manager last year (2018) developing and planning the new event. 149 Honorable City Council 12/16/2020 Regular Meeting Page 5 Summer Camp Out Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Enrollment 137 117 Not offered Revenue $1,566 $1,558 Direct Costs $1,551 $1,452 Indirect Costs F/T Staff $3,080 $8,592 Overhead Costs $294 $280 Total Costs $4,925 $10,324 Gross Profit / (Loss) $15 $106 Net Profit / (Loss) ($3,359) ($8,766) Cost Recovery Summary (Category: Community Event) Recovered Minimum Target Percent Direct Costs Recovered: 100% 50% 100% Percent Division Indirect Costs Recovered: 1% 0% 50% Minimum Recovery Met: Yes CONCERT IN THE PARK This free event was held on Sunday, October 6 as a continuation of the Country Days event weekend. The event started at 3:00 p.m. at Arroyo Vista Park and featured the yacht rock band Yachtley Crew. A variety of food trucks were on site, and this event marked the first time attendees were permitted to bring alcoholic beverages to a City event at a park. The event ran smoothly, was well attended, and staff received a great deal of positive feedback from the public and event sponsors. Income included donations by annual sponsors as well as event specific sponsors. Concert in the Park Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Attendance (approx.) 2,000 Not offered Not offered Revenue $5,200 Direct Costs $8,771 Indirect Costs F/T Staff $14,188 Overhead Costs $654 Total Costs $23,613 Gross Profit / (Loss) ($3,571) Net Profit / (Loss) ($18,413) Cost Recovery Summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 59% 50% 100% Percent Division Indirect Costs Recovered: 0% 0% 50% Minimum Recovery Met: Yes 150 Honorable City Council 12/16/2020 Regular Meeting Page 6 HAUNTED HIGH STREET Haunted High Street was scheduled for Thursday, October 31, 2019 from 5:00 to 8:00 p.m. on High Street, but was cancelled due to a combination of wildfires, high winds, and public safety power shutoffs. Costs noted below are the result of preplanning for the event. Income is from event-specific sponsorships. Halloween Event Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Attendance (approx.) 0 (cancelled) 4,500 4,000 Revenue $800 $6,750 $3,310 Direct Costs $1,280 $6,530 $6,551 Indirect Costs F/T Staff $10,317 $15,694 $22,310 Overhead Costs $1,070 $2,043 $1,361 Total Costs $12,667 $24,267 $30,222 Gross Profit / (Loss) ($480) $220 ($3,241) Net Profit / (Loss) ($11,867) ($17,517) ($26,912) Cost Recovery Summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 63% 50% 100% Percent Division Indirect Costs Recovered: 0% 0% 50% Minimum Recovery Met: Yes (Cancelled due to Local Emergency) BREAKFAST WITH SANTA Breakfast with Santa was held on Saturday, December 14, 2019 at the Arroyo Vista Recreation Center. Three seatings were offered: 7:30 a.m., 8:45 a.m., and 10:00 a.m. The event featured a pancake breakfast, story time with Santa, arts and crafts, and a photo opportunity with Santa. Attendance continues to be strong, and all seatings filled to near capacity. The event ran smoothly, and staff received many positive comments from attendees. Last year, revenue was higher due to a $500 donation toward the event. Breakfast with Santa Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Enrollments 299 311 275 Revenue $2,900 $3,600 $2,710 Direct Costs $3,112 $3,368 $3,104 Indirect Costs F/T Staff $6,074 $4,091 $6,628 Overhead Costs $604 $582 $550 Total Costs $9,790 $8,042 $10,282 Gross Profit / (Loss) ($212) $232 ($394) Net Profit / (Loss) ($6,890) (4,441) ($7,572) 151 Honorable City Council 12/16/2020 Regular Meeting Page 7 Cost Recovery Summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 93% 50% 100% Percent Division Indirect Costs Recovered: 0% 0% 50% Minimum Recovery Met: Yes HOLIDAY MOVIE MARATHON The Holiday Movie Marathon was held on Saturday, December 21 from 10:00 a.m. to 7:00 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, BINGO, and an ugly sweater contest. The event was well received by the community and staff received many positive comments from attendees. Full-time staff costs increased due to the Recreation Services Manager and new Recreation Coordinator both working the event in order to train the new Recreation Coordinator. Holiday Movie Marathon Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Attendance 198 199 228 Revenue $271 $262 $34 Direct Costs $102 $170 $64 Indirect Costs F/T Staff $2,371 $1,645 $1,942 Overhead Costs $268 $310 $229 Total Costs $2,741 $2,125 $2235 Gross Profit / (Loss) $169 $92 ($30) Net Profit / (Loss) ($2,470) ($1,863) ($2,201) Cost Recovery Summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 100% 50% 100% Percent Division Indirect Costs Recovered: 6% 0% 50% Minimum Recovery Met: Yes MOORPARK HAS TALENT Moorpark Has Talent was scheduled for Friday, March 13, 2020 at 7:00 p.m. at the High Street Arts Center but was cancelled due to the COVID-19 pandemic. Costs noted below are the result of auditions for the event which were held on February 5 and 11, as well as staff time spent preplanning. 152 Honorable City Council 12/16/2020 Regular Meeting Page 8 Moorpark Has Talent Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Attendance 0 (cancelled) 254 226 Revenue $160 $3,627 $3592 Direct Costs $295 $1,876 $1,671 Indirect Costs F/T Staff $5,536 $5,987 $6,435 Overhead Costs $762 $719 $426 Total Costs $6,593 $8,582 $8,532 Gross Profit / (Loss) ($135) $1,751 $1,921 Net Profit / (Loss) ($6,433) ($4,955) ($4,940) Cost Recovery Summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 54% 50% 100% Percent Division Indirect Costs Recovered: 0% 0% 50% Minimum Recovery Met: Yes (Event cancelled due to COVID-19) EASTER EGG HUNT The annual Easter Egg Hunt was scheduled for Saturday, April 11, 2020 from 10:00 a.m. to 1:00 p.m. at Arroyo Vista Community Park but was cancelled due to the COVID-19 pandemic. Costs noted below are due to preplanning and purchasing for the event. In lieu of the Egg Hunt, Recreation staff produced a City-wide Bunny Parade. Cost Recovery Summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 0% 50% 100% Percent Division Indirect Costs Recovered: 0% 0% 50% Minimum Recovery Met: No (Event cancelled due to COVID-19) Easter Egg Hunt Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Attendance (approx.) 0 (cancelled) 1,600 2,000 Revenue $0 $5,584 $8,650 Direct Costs $305 $5,219 $3,193 Indirect Costs F/T Staff $2,220 $8,301 $9,855 Overhead Costs $970 $1,090 $1,045 Total Costs $3,495 $14,609 $14,093 Gross Profit / (Loss) ($305) $365 $5,457 Net Profit / (Loss) ($3,495) ($9,025) ($5,443) 153 Honorable City Council 12/16/2020 Regular Meeting Page 9 BUNNY PARADE This event was held on April 10 and 11, 2020, to provide the Moorpark community with an Easter celebration after the annual Easter Egg Hunt event was cancelled due to the COVID-19 pandemic. Recreation staff worked closely with the Public Works Department and Moorpark Police Department to implement the parade. The parade consisted of two police vehicles, two public works vehicles, and two recreation vehicles which were decorated and transporting the Easter Bunny and a carrot character. The parade covered virtually all streets in Moorpark over the two day event. The event was promoted primarily through social media and a Bunny Tracker, using the Glympse app. The event was well received by the community, and received coverage on local news programs and newspapers. Event costs were covered by annual event sponsorships. Cost Recovery Summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 100% 50% 100% Percent Division Indirect Costs Recovered: 3% 0% 50% Minimum Recovery Met: Yes MOORPARK EARTH FESTIVAL & COMMUNITY YARD SALE The 2020 event was scheduled for Saturday, April 25, but was cancelled due to the COVID-19 pandemic. Some costs were accrued due to preplanning of the event. Moorpark Earth Festival Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Attendance (approx.) 0 (cancelled) 400 1,000 Revenue $0 $985 $615 Direct Costs $0 $796 $281 Indirect Costs F/T Staff $2,763 $11,498 $3,008 Overhead Costs $607 $539 $304 Total Costs $3,370 $12,832 $3,593 Gross Profit / (Loss) 0 $189 $334 Net Profit / (Loss) ($3,370) ($11,848) ($2,978) Bunny Parade Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Attendance (approx.) 10,000 Not offered Not offered Revenue $3,000 Direct Costs $2,791 Indirect Costs F/T Staff $7,405 Overhead Costs $226 Total Costs $10,422 Gross Profit / (Loss) $209 Net Profit / (Loss) ($7,422) 154 Honorable City Council 12/16/2020 Regular Meeting Page 10 Cost Recovery Summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 0% 50% 100% Percent Division Indirect Costs Recovered: 0% 0% 50% Minimum Recovery Met: No (Event cancelled due to COVID-19) MULTICULTURAL ARTS FESTIVAL The event was not be held for the 2019/20 fiscal year, giving staff time to consider options to produce an arts-focused event that will be of interest to the community. Staff intended to reschedule the event (or a replacement event) for fall 2020; however, the COVID-19 pandemic has delayed the reinstatement of this (or a replacement) event. This event will not return until the 2021/22 fiscal year. Multicultural Arts Festival Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Attendance (approx.) Not offered 750 1,750 Revenue $5,625 $4,275 Direct Costs $2,785 $3,733 Indirect Costs F/T Staff $8,655 $21,751 Overhead Costs $1,284 $1,274 Total Costs $12,724 $26,758 Gross Profit / (Loss) $2,840 $542 Net Profit / (Loss) ($7,099) ($22,483) Cost Recovery summary (Category: Community Event): Recovered Minimum Target Percent Direct Costs Recovered: N/A 50% 100% Percent Division Indirect Costs Recovered: N/A 0% 25% Minimum Recovery Met: N/A (Event not offered) SKATE NIGHTS Skate Nights were offered quarterly on the multi-use court at the Arroyo Vista Community Park. The events featured open skating, music, contests, games, and food vendors. The 2019/2020 events included Summer Skate Night (6/1/19), Old School Skate Night (9/21/19), Very Merry Skate Night (scheduled 12/7/19 but cancelled due to rain), and a Spring Fling Skate Night (3/7/20). The summer and fall events ran smoothly. However, the winter event was cancelled due to rain, and the spring event was held just one week before stay-at-home orders were issued due to the COVID-19 pandemic, which severely impacted attendance. Revenue is from annual event sponsorships. 155 Honorable City Council 12/16/2020 Regular Meeting Page 11 Skate Night (4 events) Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Attendance (approx.) 245 500 Not offered Revenue $525 $767 Direct Costs $1,031 $1129 Indirect Costs F/T Staff $4,811 $7396 Overhead Costs $630 $428 Total Costs $6,471 $8952 Gross Profit / (Loss) ($506) ($362) Net Profit / (Loss) ($5,947) ($8,186) Cost Recovery Summary (Category: Community Event) Recovered Minimum Target Percent Direct Costs Recovered: 51% 50% 100% Percent Division Indirect Costs Recovered: 0% 0% 25% Minimum Recovery Met: Yes TEEN EVENTS This year, teen events included three Cupcake Challenge events, one each scheduled for the fall, winter, and spring seasons. The spring event was cancelled due to the COVID-19 pandemic. In recent years, a variety of events have been offered for teens including lip sync battles, game nights, open mic nights, and volunteer days, all with little to no success. Staff will continue to work with the Teen Council to develop new events that will be of interest to teens. It should be noted that other types of programs, including classes, the Teen division of the Youth Basketball League, the Adventure Camp component of Camp Moorpark, and volunteer opportunities at several community events offer recreational opportunities for teens. General Teen Event Financial Summaries FY 2019/20 FY 2018/19 FY 2017/18 Participation (Total) 22 51 100 Revenue $220 $430 $230 Direct Costs $282 $442 $579 Indirect Costs F/T Staff $1,615 $7,171 $5,205 Overhead Costs $512 $1302 $3,307 Total Costs $2,409 $8,914 $9,091 Gross Profit / (Loss) ($62) ($12) ($349) Net Profit / (Loss) ($2,189) ($8,485) ($8,860) Cost Recovery Summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 78% 50% 100% Percent Division Indirect Costs Recovered: 0% 0% 50% Minimum Recovery Met: Yes 156 Honorable City Council 12/16/2020 Regular Meeting Page 12 CAMP MOORPARK Camp Moorpark is a day camp program for elementary school aged children that is offered Monday through Friday during school breaks and student free days (except major holidays). In the summer, Adventure Camp is also offered for late elementary and middle school aged children. Camp activities include sports, games, arts and crafts, special guests, themed events, parties, field trips, and movies. Adventure Camp includes daily trips to theme parks, beaches, local hang-outs, movies, and malls. After decreasing in 2018/19, both total enrollments and average daily attendance increased significantly this year. In summer 2018, the camp program was revitalized to include better field trips, a special interest track, and additional guest performers. Staff training was also enhanced to better address working with children with special needs. Although the program was greatly improved, average daily attendance (ADA) still fell for the summer 2018 season, although, enrollment during the school year was relatively consistent with prior years. The camp improvements made in 2018 resulted in an increase in 2019 enrollment. Additionally, the program was streamlined and ran more cost effectively. In 2018/19, the program overall did not meet the minimum cost recovery requirement due solely to low attendance in Adventure Camp. Adventure Camp performed much better this year, as ADA for Adventure Camp increased from 12.7 in 2018 to 18.8 in 2019. ADA also increased for summer, fall, and winter camp seasons. The entire spring season was cancelled due to the COVID-19 pandemic. Despite the cancellation of the spring season, the Camp Moorpark program not only met its minimum cost recovery, but reached its target recovery goal this year. Camp Moorpark Financial Summary Summer 2019 Adventure Camp Summer 2019 Fall 2019 Winter 2019/20 Spring 2020 Total FY 2019/20 FY 2018/19 FY 2017/18 Total Enrollments 3209 471 192 247 0 4119 4,031 4952 Revenue $144,192 $27,172 $8,423 $10,680 $0 $190,467 $169,892 $203,862 Direct Costs $87,595 $27,208 $3,769 $6,026 $508 $125,106 $137,650 $142,165 Indirect Costs F/T Staff $37,730 $6,590 $4,156 $4,316 $2,035 $54,827 $60,769 $86,773 Overhead Costs $11,445 $1,282 $1,363 $1,884 $350 $16,324 $15,841 $18,644 Total Costs $136,770 $35,080 $9,288 $12,226 $2,893 $196,257 $214,263 $247,583 Gross Profit / (Loss) $56,597 ($36) $4,654 $4,654 ($508) $65,361 $32,242 $61,697 Net Profit / (Loss) $7,422 ($7,908) ($865) ($1,546) ($2,893) ($5,790) ($44,369) ($43,720) Cost Recovery Summary (Category: Day Camps) Recovered Minimum Target Percent Direct Costs Recovered: 100% 100% 100% Percent Division Indirect Costs Recovered: 92% 50% 75% Minimum Recovery Met: Yes 157 Honorable City Council 12/16/2020 Regular Meeting Page 13 CAMP MOORPARK PROGRAM SUMMARY: Summer 2019 - Spring 2020 Annual registration fee: $35/$25 (2nd child) PROGRAM DATES HOURS DAIILY FEES Summer Camp Moorpark Monday - Friday 6/17 - 8/20 (45 days) 7:00 a.m. - 6:00 p.m. $38 - $55 Adventure Camp Tuesday - Thursday 6/18 - 8/15 (25 days) 7:00 a.m. - 6:00 p.m. $53 - $70 Fall Camp Moorpark 9/30, 10/9, 11/1, 11/11, 11/25 - 27 (7 days) 8:00 a.m. - 6:00 p.m. $38 - $55 Winter Camp Moorpark 12/23 - 27, 12/30 - 1/3, 1/20, 1/27, 2/17 (11 days) 8:00 a.m. - 6:00 p.m. $38 - $55 Spring Camp Moorpark 3/16, 3/23, 4/10, 4/13, 5/22 (all dates cancelled due to COVID-19) 8:00 a.m. - 6:00 p.m. $38 - $55 Program held at AVRC, with off-site field trips during the summer. AVERAGE DAILY ATTENDANCE COMPARISON Report Year Summer Adventure Camp Fall Camp Winter Camp Spring Camp 2019/2020 71.3 18.8 27.4 22.5 0 2018/2019 64.1 12.7 21.3 19.6 28.1 2017/2018 91.5 19.2 19.2 23.7 29.5 RECREATION CLASSES A variety of recreation classes are offered throughout the year, including sports, dance, baking, technology, art, and music. Most classes are held at the Arroyo Vista Recreation Center and Community Park and are instructed by contract instructors, with some, such as Let’s Bake and Tot sports, instructed by part-time City staff. For the first three seasons, the class cancellation rate declined. In March, public health orders issued in response to the COVID-19 pandemic required the cancellation of almost all spring classes (two workshops were held before the stay-at-home orders were issued). Over the past three years, spring classes have accounted for roughly 28% of class revenue for the year. Although spring classes were cancelled, staff time had already been spent executing agreements, putting together class plans, and making purchases. Due largely to the cancellation of spring classes, this program area was not able to meet its minimum cost recovery requirement this year (last year it met it target). It should also be noted that figures are substantially different this year compared to prior years because the Away We Grow preschool program ended in May of 2019. As this program was operated through an independent contractor (Away We Grow, LLC (AWG), it was considered a contract class and expenses and revenue related to the program were included in Recreation Classes. Upon the retirement of AWG’s owner, the City purchased AWG’s equipment and curriculum, and starting in Septem ber 2019, began operating the preschool directly. This program was named Moorpark Little Learners Academy and is included as its own section of this report. 158 Honorable City Council 12/16/2020 Regular Meeting Page 14 Recreation Classes Financial Summary Summer 2019 Fall 2019 Winter 2019/20 Spring 2020 Total FY 2019/20 FY 2018/19 FY 2017/18 Classes Offered 103 77 60 88 328 403 396 Classes Run 66 53 50 2 171 248 249 Classes Canceled 37 24 10 86 157 155 147 Cancelation Rate 36% 31% 17% 98% 48% 38% 37% Enrollments 439 302 282 22 1045 1986 1796 Revenue $39,575 $14,924 $14,255 $2,064 $70,818 $228,321 $225,266 Direct Costs $23,978 $10,178 $11,101 $1,163 $46,420 $166,510 $163,613 Indirect Costs F/T Staff $9,974 $9,974 $9,974 $9,974 $39,894 $40,900 $81,112 Overhead Costs $3,534 $1,655 $1,509 $1,169 $7,867 $20,923 $25,406 Total Costs $37,486 $21,806 $22,583 $12,306 $94,182 $228,333 $270,131 Gross Profit / (Loss) $15,597 $4,746 $3,154 $901 $24,398 $61,811 $61,653 Net Profit / (Loss) $2,089 ($6,883) ($8,328) ($10,242) ($23,364) ($12) ($44,865) Cost Recovery Summary (Category: Recreation Classes) Recovered Minimum Target Percent Direct Costs Recovered: 100% 100% 100% Percent Division Indirect Costs Recovered: 51% 75% 100% Minimum Recovery Met: No Staff Recommended Action for this Program to Meet Cost Recovery: The inability for Recreation Classes to meet the minimum cost recovery requirement is due largely to the cancellation of spring classes as a result of the COVID-19 pandemic. Classes for summer 2020 (which will be included in next year’s report) were also below normal enrollment due to the continued pandemic. However, enrollment rebounded beginning with fall 2020. If enrollments continue on this course, and there are no further cancellations due to the pandemic, it is anticipated that classes will meet the minimum cost recovery requirement next year. VIRTUAL RECREATION CENTER With the cancellation of almost all spring recreation programs due to public health orders related to the COVID-19 pandemic, the Recreation Division launched a Virtual Recreation Center on April 20, 2020. The goal of the Virtual Recreation Center was to continue to provide recreational opportunities to support the mental, emotional, and physical well-being of the Moorpark community during the stay-at-home order. The Virtual Recreation Center featured uniquely created content by the Recreation Division, as well as links to other recreational and educational resources, on the Recreation Division’s webpage. The Virtual Recreation Center webpage featured a daily fun activity, story time for Moorpark Little Learners Academy (read by one of our preschool teachers or recreation leaders), recreation class videos (featuring the 159 Honorable City Council 12/16/2020 Regular Meeting Page 15 recreation leaders who lead the classes in person and including topics such as baking, crafts, science, and tot sports), content from our contract instructors, and links to a variety of other fun activities and resources. The 46 videos produced by the Recreation Center were also posted on the Recreation Division’s Facebook page (Moorpark Recreation), and YouTube channel. The YouTube channel (Arroyo Vista Recreation Center) was established specifically for the Virtual Recreation Center videos. The Virtual Recreation Center webpage had 588 unique views in April and 278 unique views in May. The Recreation videos posted on Facebook were popular, with nearly 3,000 views. The Moorpark Recreation Facebook page also gained 147 new followers between April 20 and May 15, the first month of the Virtual Recreation Center. YouTube views of the Virtual Recreation Center videos totaled 1,103. All virtual programming was free to the public. Virtual Recreation Financial Summaries FY 2019/20 FY 2018/19 FY 2017/18 Participation (estimated) 4,000 Not offered Not offered Revenue $0 Direct Costs $3,584 Indirect Costs F/T Staff $13,120 Overhead Costs $942 Total Costs $17,646 Gross Profit / (Loss) ($3,584) Net Profit / (Loss) ($17,646) Cost Recovery summary (Category: Vital Services) Recovered Minimum Target Percent Direct Costs Recovered: 0% 25% 100% Percent Division Indirect Costs Recovered: 0% 0% 25% Minimum Recovery Met: No Staff Recommended Action for this Program to Meet Cost Recovery: The Virtual Recreation Center was launched in response to the COVID-19 pandemic and it was not expected that this program would meet its cost recovery requirement. With the resumption of in-person programming in summer 2020, the Virtual Recreation Center has been put on hiatus. Staff anticipates resuming virtual programming in the future, at which time income sources will need to be identified. Potential sources may include registration fees for virtual classes, sponsorships, or paid advertisements. 160 Honorable City Council 12/16/2020 Regular Meeting Page 16 MOORPARK LITTLE LEARNERS ACADEMY PRESCHOOL As discussed in the Recreation Classes section of this report, the preschool program was formerly operated by an independent contractor, Away We Grow, LLC (AWG). This year, the City began operating the preschool program directly and named it Moorpark Little Learner’s Academy (MLLA). MLLA features part-time classes for toddlers on Monday and Wednesday or Tuesday and Thursday, a 3-year old class on Tuesday and Thursday, and a 4-year old class on Monday, Wednesday, and Friday. The school operates September through May. The program is staffed by a variety of part-time positions, including a Preschool Director, Preschool Teachers, and Preschool Aides. Several of the newly-hired City employees were former employees of AWG, including the Preschool Director. For this first year, program operations, scheduling, and activities were kept as consistent as possible with AWG’s format. The fall and winter trimesters ran smoothly. However, the COVID-19 pandemic resulted in the cancellation of the spring trimester. Despite the loss of nearly 3 months of income and the upfront cost of purchasing AWG’s equipment and curriculum, the program was still able to meet its target cost recovery goal for its first year. Recreation Classes Financial Summary Total FY 2019/20 FY 2018/19 FY 2017/18 Annual Enrollments 76 Previously included in Recreation Classes Previously included in Recreation Classes Average Monthly Attendance 66 Total Enrollments 461 Revenue $141,796 Direct Costs $87,893 Indirect Costs F/T Staff $34,677 Overhead Costs $6,476 Total Costs $129,046 Gross Profit / (Loss) $53,903 Net Profit / (Loss) $12,750 Cost Recovery Summary (Category: Recreation Classes) Recovered Minimum Target Percent Direct Costs Recovered: 100% 100% 100% Percent Division Indirect Costs Recovered: 100% 75% 100% Minimum Recovery Met: Yes 161 Honorable City Council 12/16/2020 Regular Meeting Page 17 ADULT SOFTBALL LEAGUES The adult softball league includes a men’s division on Thursday nights. Additionally, a co-ed division on Friday nights was offered but did not run. Games were played at the Arroyo Vista Community Park and/or Peach Hill Park. Registration fees ranged from $400 (early bird) to $450 (late registration rate). The number of teams participating in the league continues to decline. Additionally, due to the COVID-19 pandemic, spring leagues were cancelled. Adult Softball Summer 2019 Fall 2019 Spring 2020 Total FY 2019/20 FY 2018/19 FY 2017/18 Teams 6 6 0 (cancelled) 12 45 59 Players 99 96 0 195 730 817 Revenue $2,525 $2,500 $0 $5,025 $18,975 $25,075 Direct Costs $1,399 $1,192 $139 $2,730 $11,991 $13,732 Indirect Costs 0 F/T Staff $7,709 $7,709 $1,713 $17,131 $13,680 $16,631 Overhead Costs $1,129 $1,258 $166 $2,553 $7,322 $9,730 Total Costs $10,237 $10,159 $2,018 $22,414 $32,993 $40,092 Gross Profit / (Loss) $1,126 $1,308 ($139) $2,295 $6,984 $11,343 Net Profit / (Loss) ($7,712) ($7,659) ($2,018) ($17,389) ($14,018) ($15,017) Cost Recovery Summary (Category: Adult Sports Programs) Recovered Minimum Target Percent Direct Costs Recovered: 100% 100% 100% Percent Division Indirect Costs Recovered: 12% 75% 100% Minimum Recovery Met: No Staff Recommended Action for this Program to Meet Cost Recovery: The softball league has not been able to meet its minimum cost recovery requirement for the past seven years due to a decline in team enrollment that began in the 2013/14 fiscal year. As noted last year, this program will not meet the minimum cost recovery requirement without either: 1) Significantly increasing enrollment fees (which would subsequently decrease participation further) or significantly increasing enrollment; 2) Eliminating one full-time staff position and filling it with a part-time position to account for the decline in adult sports programs; or 3) Implementing new adult sports (or other) programs to reduce the overhead cost burden on adult softball. Last year, staff recommended option 3; however, additional successful sports programs have not been added. A futsal league and a pickleball tournament were planned for the spring; however, the COVID-19 pandemic cancelled all sports programs for the season. It is also unlikely adult softball will fare well next year, as the summer and fall 2020 seasons were also cancelled due to the pandemic, and it is unknown if spring 2021 will be able to run. In light of this situation, staff recommends continuing with option 3 once programming is able to return to normal. 162 Honorable City Council 12/16/2020 Regular Meeting Page 18 ADULT BASKETBALL LEAGUES The adult basketball league includes divisions on Monday and Thursday nights. Games were played at the Arroyo Vista Recreation Center gym. The registration fee ranged from $325 to $400 per team, depending on the length of season and when registration fees were paid. Adult Basketball Summer 2019 Fall 2019 Winter 2019/20 Spring 2020 Total FY 2019/20 FY 2018/19 FY 2017/18 Teams 10 8 10 0 (cancelled) 28 52 58 Players 103 77 113 0 293 517 539 Revenue $3,525 $2,875 $2,790 $0 $9,190 $18,975 $20,950 Direct Costs $1,349 $924 $1,115 $0 $3,388 $7,691 $7,185 Indirect Costs F/T Staff $5,993 $5,993 $5,993 $1,998 $19,977 $16,220 $16,631 Overhead Costs $1,585 $1,346 $1,311 $57 $4,299 $6,906 $8,220 Total Costs $8,927 $8,263 $8,419 $2,055 $27,664 $30,817 $32,036 Gross Profit / (Loss) $2,176 $1,951 $1,675 $0 $5,802 $11,284 $13,765 Net Profit / (Loss) ($5,402) ($5,388) ($5,629) ($2,055) ($18,474) ($11,842) ($11,086) Cost Recovery Summary (Category: Adult Sports Programs) Recovered Minimum Target Percent Direct Costs Recovered: 100% 100% 100% Percent Division Indirect Costs Recovered: 24% 75% 100% Minimum Recovery Met: No Staff Recommended Action for this Program to Meet Cost Recovery: The adult basketball league continues to suffer from the same issues as the softball league, and has not been able to meet its minimum cost recovery requirement for the past five years. Like softball, the basketball league has not operated since spring 2020 due to the COVID-19 pandemic. Staff recommends taking the same approach with basketball as recommended for softball. 163 Honorable City Council 12/16/2020 Regular Meeting Page 19 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 $65.00 to $96.00 depending on season and age division. Fees include a team jersey, photos, and a trophy or medal. Several local pizza restaurants host the pizza parties, donating the pizza for the players. Divisions offered included Mites for ages 5-6, Rookie for ages 7-8, Junior for ages 9-10, and Teen for ages 11-13. The program continues to be successful, and enrollment was on track to continue increasing until the COVID-19 pandemic forced the cancellation of the spring season. Some costs were incurred for spring because player evaluations had occurred before the stay-at-home order was issued in March, shortly before the season games were scheduled to start. As no games were played, full refunds were issued to all participants. Youth Basketball Summer 2019 Fall 2019 Winter 2019/20 Spring 2020 Total FY 2019/20 FY 2018/19 FY 2017/18 Enrollments 166 159 269 0 (cancelled) 594 673 619 Revenue $11,630 $14,509 $24,439 $0 $50,578 $60,327 $55,943 Direct Costs $7,396 $9,493 $11,893 $617 $29,399 $39,204 $25,972 Indirect Costs 0 F/T Staff $6,297 $10,390 $13,854 $3,463 $34,004 $29,464 $21,967 Overhead Costs $3,515 $6,013 $7,772 $241 $17,541 $14,716 $16,410 Total Costs $17,208 $25,896 $33,519 $4,321 $80,944 $83,384 $64,349 Gross Profit / (Loss) $4,234 $5,016 $12,546 ($617) $21,179 $21,123 $29,971 Net Profit / (Loss) ($5,578) ($11,387) ($9,080) ($4,321) ($30,366) ($23,057) ($8,406) Cost Recovery Summary (Category: Youth Sports Programs) Recovered Minimum Target Percent Direct Costs Recovered: 100% 100% 100% Percent Division Indirect Costs Recovered: 41% 50% 75% Minimum Recovery Met: No Staff Recommended Action for this Program to Meet Cost Recovery: Until last year, the youth basketball league typically met the minimum cost recovery requirement. Last year, cost increases outpaced revenue increases, resulting in the program missing the minimum requirement by 2%. It was anticipated that the program would meet its minimum requirement this year. Instead, it missed the minimum by 9%. This is due largely to the cancellation of the spring season and partly by higher-than- expected full-time staff costs due to the Recreation Supervisor continuing to oversee the league for the summer and fall seasons, and spending time training the new coordinator during the winter season. As this program has been cancelled due to the pandemic since spring 2020, it is uncertain how it will fare next year, as it is unknown if any seasons will be able to run in the 2020/2021 fiscal year. At this time, staff recommends delaying any changes until the end of the pandemic and the return to normally operating youth basketball seasons. 164 Honorable City Council 12/16/2020 Regular Meeting Page 20 MOORPARK YOUTH RUNNING CLUB The Moorpark Youth Running Club was offered during the summer 2019 and winter 2020 seasons. The program’s purpose is to promote health and fitness in children. The club met twice per week over nine weeks in the summer and had an abbreviated two week season in winter. The program took place at the Arroyo Vista Community Park Recreational Trail. The program was coached by a volunteer. The goal in summer was to run a distance equivalent to a marathon during the season. Winter’s goal was to train for the upcoming Groundhog Day run. As children met distance goals, they received rewards, including gift certificates donated by local businesses . The registration fee in summer was $15 and included a t-shirt. The winter program was offered free of charge, with a shirt available for purchase. Overall, the program was very successful with 104 enrollees in summer and 24 in winter. Full-time staff costs decreased significantly this year, as less time was needed to plan and implement the program compared to last year, which was the first year of Running Club and therefore required additional staff time to develop and implement. Youth Running Club Financial Summary FY 2019/20 FY 2018/19 FY 2017/18 Participation 128 176 Not offered Revenue $1,590 $810 Direct Costs $1,105 $907 Indirect Costs F/T Staff $2,152 $6117 Overhead Costs $314 $181 Total Costs $3,571 $7205 Gross Profit / (Loss) $485 ($97) Net Profit / (Loss) ($1,981) ($6,395) Cost Recovery summary (Category: Special Interest Group): Recovered Minimum Target Percent Direct Costs Recovered: 100% 50% 100% Percent Division Indirect Costs Recovered: 20% 0% 50% Minimum Recovery Met: Yes FINANCIAL ANALYSIS OF FACILITY RENTALS Facility rentals are not governed by the Policy. This section is included for informational purposes only. Figures below include participants as indicated on paid rental permits, including those for youth sports organizations, 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. 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. 165 Honorable City Council 12/16/2020 Regular Meeting Page 21 This year, both costs and revenue were down significantly due to the COVID-19 pandemic. From March 16 through the end of the spring season, all rentals were cancelled due to public health orders. Spring is a very busy season, and cancellations included very large rentals such as Moorpark Girls Softball, Moorpark Little League, and United States Youth Volleyball’s spring seasons; AYSO’s spring Apricot Jam tournament; and SoCal Lacrosse’s spring season. Picnic pavilion rentals are also very active in the spring. Some rental activity returned beginning in summer 2020 but next year’s report will also reflect the effects of the COVID-19 pandemic. Facility Rentals FY 2019/20 FY 2018/19 FY 2017/18 Total Rental Hours (facilities and equipment) 9,249.25 16,507 20,247 Rental Headcount 158,934 256,873 233,778 Revenue $167,393 $289,718 $285,121 Direct Costs $17,287 $18,068 $17,837 Indirect Costs F/T Staff $68,872 $89,810 $90,902 Overhead Costs $71,427 $121,189 $135,343 Total Costs $157,586 $229,067 $226,245 Gross Profit / (Loss) $150,106 $271,650 $267,284 Net Profit / (Loss) $9,807 $60,651 $41,039 SUMMARY TABLES Below are tables summarizing cost recovery figures for Recreation Division programs for the 2019/2020 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 associated with breaks, leave time, and working on projects not associated with Recreation, and facility costs for hours that facilities are unused. EVENTS SUMMARY Fireworks Extravaganza Movies in the Park Summer Camp Out Concert in the Park Haunted High Street Breakfast with Santa Participation 11,000 950 137 2,000 0 (cancelled)299 Revenue $57,787 $5,188 $1,566 $5,200 $800 $2,900 Direct Costs $55,612 $4,782 $1,551 $8,771 $1,280 $3,112 Gross Profit / (Loss) $2,175 $406 $15 ($3,571) ($480) ($212) Indirect Costs F/T Staff $22,354 $7,204 $3,080 $14,188 $10,317 $6,074 Overhead Costs $2,567 $1,058 $294 $654 $1,070 $604 Total Costs $80,533 $13,044 $4,925 $23,613 $12,667 $9,790 Net Profit / (Loss)($22,746) ($7,856) ($3,359) ($18,413) ($11,867) ($6,890) Net Profit / (Loss) per participant ($2.07) ($8.27) ($24.52) ($9.21)N/A ($23.04) 166 Honorable City Council 12/16/2020 Regular Meeting Page 22 Holiday Movie Marathon Moorpark Has Talent Bunny Parade Easter Egg Hunt Earth Festival / Community Yard Sale Skate Nights EVENTS SUBTOTAL 198 0 (cancelled)10,000 0 (cancelled)0 (cancelled)245 24,829 $271 $160 $3,000 $0 $0 $525 $77,397 $102 $295 $2,791 $305 $0 $1,031 $79,632 $169 ($135)$209 ($305)$0 ($506)($2,235) $2,371 $5,536 $7,405 $2,220 $2,763 $4,811 $88,323 $268 $762 $226 $970 $607 $630 $9,710 $2,741 $6,593 $10,422 $3,495 $3,370 $6,471 $177,664 ($2,470) ($6,433) ($7,422) ($3,495) ($3,370) ($5,946) ($100,267) ($12.47)N/A ($0.74)N/A N/A ($24.27)($4.04) ALL RECREATION PROGRAMS SUMMARY Events Teen Events Recreation Classes Moorpark Little Learners Academy Camp Moorpark Participation 24,829 22 1045 461 4119 Revenue $77,397 $220 $70,818 $141,796 $190,467 Direct Costs $79,632 $282 $46,420 $87,893 $125,106 Gross Profit / (Loss)($2,235)($62)$24,398 $53,903 $65,361 Indirect Costs F/T Staff $88,323 $1,615 $39,894 $34,677 $54,827 Overhead Costs $9,710 $512 $7,867 $6,476 $16,324 Total Costs $177,664 $2,409 $94,182 $129,046 $196,257 Net Profit / (Loss)($100,267)($2,189) ($23,364)$12,750 ($5,790) Net Profit / (Loss) per participant ($4.04)($99.50) ($22.36)$27.66 ($1.41) Virtual Recreation Center Adult Softball League Adult Basketball League Youth Basketball League Running Club TOTAL ALL RECREATION PROGRAMS 4,000 195 293 594 128 35,686 $0 $5,025 $9,190 $50,578 $1,590 $547,081 $3,584 $2,730 $3,388 $29,399 $1,105 $379,539 ($3,584)$2,295 $5,802 $21,179 $485 $167,542 $13,120 $17,131 $19,977 $34,004 $2,152 $305,720 $942 $2,553 $4,299 $17,541 $314 $66,538 $17,646 $22,414 $27,664 $80,944 $3,571 $751,797 ($17,646) ($17,389) ($18,474) ($30,366) ($1,981)($204,716) ($4.41) ($89.17) ($63.05) ($51.12) ($15.48)($5.74) 167 Honorable City Council 12/16/2020 Regular Meeting Page 23 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. Despite cancellation of nearly all spring programs due to the COVID-19 pandemic, the Recreation Division’s overall financial performance for programs was similar to last year, with a net loss of $204,716, compared to $216,979 last year and $220,662 in 2018/19. The cancellation of spring rentals had a much greater effect. Net profit for rentals decreased by over $50,000 this year, from $60,651 last year to only $9,807 this year. ALL RECREATION PROGRAMS AND RENTALS SUMMARY TOTAL ALL RECREATION PROGRAMS TOTAL RENTALS TOTAL PROGRAMS AND RENTALS TOTAL 2018/19 TOTAL 2017/18 Participation 35,686 158,934 194,620 286,293 265,080 Revenue $547,081 $167,393 $714,474 $880,486 $905,214 Direct Costs $379,539 $17,287 396,826 $471,277 $442,780 Gross Profit / (Loss) $167,542 $150,106 $396,826 $409,209 $462,434 Indirect Costs F/T Staff $305,720 $68,872 374,592 $366,999 $417,383 Overhead Costs $66,538 $71,427 137,965 $198,538 $224,676 Total Costs $751,797 $157,586 $909,383 $1,036,814 $1,067,002 Net Profit / (Loss) ($204,716) $9,807 ($194,909) ($156,328) ($179,623) Cost Recovery summary (Informational Purposes Only): Recovered Minimum Target Percent Direct Costs Recovered: 100% N/A N/A Percent Division Indirect Costs Recovered: 77% N/A N/A FISCAL IMPACT None. This report is for informational purposes. COUNCIL GOAL COMPLIANCE The presentation of this report is not tied to a current City Council Strategic Priority; however annual reporting to the City Council is required by the Recreation and Active Adult Programs and Services Cost Recovery Policy. STAFF RECOMMENDATION Receive and file report. 168