HomeMy WebLinkAboutAGENDA REPORT 2021 1215 CCSA REG ITEM 10DCITY OF MOORPARK,
CALIFORNIA
City Council Meeting
of December 15, 2021
ACTION APPROVED STAFF
RECOMMENDATION.
BY K. Spangler.
D. Consider Recreation Programs Cost Recovery Summary Fiscal Year 2020-2021.
Staff Recommendation: Receive and file report. (Staff: Stephanie Anderson,
Recreation Services Manager)
Item: 10.D.
Item: 10.D.
MOORPARK CITY COUNCIL
AGENDA REPORT
TO: Honorable City Council
FROM: Jeremy Laurentowski, Parks and Recreation Director
BY: Stephanie Anderson, Recreation Services Manager
DATE: 12/15/2021 Regular Meeting
SUBJECT: Consider Recreation Programs Cost Recovery Summary Fiscal
Year 2020-2021
BACKGROUND
On January 18, 2012, the City Council approved the Recreation Programs and Services
Cost Recovery Policy (Policy), which was incorporated into the City Council Policies
Resolution No. 2012-3091. 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” and incorporated into the City Council Policies by
Resolution No. 2017-3610. This report includes only those programs operated by the
Recreation Division.
The Policy defines costs, revenue sources, program categories, and recovery levels.
Costs 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
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 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.
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DISCUSSION
This report serves as a financial summary of Recreation Division programs for the fiscal
year 2020/21. The seasons included are summer 2020 (June through August), fall
2020 (September through November), winter 2021 (December through February), and
spring 2021 (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 2020/21 fiscal year programs are calculated based on time accounting
recorded by full-time recreation division staff.
Fiscal year 2020/21 presented many challenges for the Recreation Division due to the
ongoing COVID-19 pandemic. In addition to the outright cancelling of many events and
programs due to State and local public health orders related to the pandemic, other
programs were adversely affected due to substantial regulations for operating programs
during the pandemic. As noted last year, this year’s report reflects the difficulties of
operating recreation programs during a pandemic. It should be noted that events that
were held were all able to meet the minimum cost recovery requirement due to the
generous support of the City’s annual event sponsors.
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
Moorpark Little
Learners Academy
(MLLA)
Porch & Patio Party
Movies in the Park
Summer Camp Out
Spooky Avenue
Home for the Holiday
Parade
Breakfast with Bunny
Moorpark Earth Festival
Spring Teen Cupcake
Challenge
Recreation Classes
Youth Basketball (Spring)
Running Club
Camp Moorpark
Adult Softball League
(Spring)
Adult Cornhole League
Pickleball Tournament
3rd of July Fireworks
Concerts in the Park
Haunted High Street
Breakfast with Santa
Holiday Movie Marathon
Moorpark Has Talent
Winter Classes*
Easter Egg Hunt
Teen Events**
Skate Nights (all)
Adult Basketball League
Youth Basketball League
(Summer, Fall, and Winter)
Adult Softball League
(Summer and Fall)
*Except workshops in early December/late February and fitness classes
**Except Spring Teen Cupcake Challenge
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RECREATION PROGRAM NARRATIVES AND FINANCIAL SUMMARIES
3RD OF JULY FIREWORKS EXTRAVAGANZA
The 3rd of July Fireworks Extravaganza was cancelled in 2020 due to the COVID-19
pandemic.
Fireworks Extravaganza Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Attendance (approx.) Cancelled 11,000 12,000
Revenue $57,787 $61,710
Direct Costs $55,612 $60,948
Indirect Costs
F/T Staff $22,354 $23,610
Overhead Costs $2,567 $2,290
Total Costs $80,533 $86,848
Gross Profit / (Loss) $2,175 $762
Net Profit / (Loss) ($22,746) ($25,138)
Cost Recovery Summary (Category: Community Event)
Recovered Minimum Target
Percent Direct Costs Recovered: N/A 25% 100%
Percent Division Indirect Costs Recovered: N/A 0% 25%
Minimum Recovery Met: N/A (EVENT CANCELLED)
PORCH & PATIO PARTY
Due to the cancellation of the Fireworks Extravaganza, the Recreation Division
promoted a Porch & Patio Party, encouraging Moorpark residents to celebrate the
holiday by decorating their porch or patio for a chance to win a prize. A best 4th of July
recipe contest was also held, with residents emailing in their favorite recipe with photo.
A vintage plane fly-over that covered all of Moorpark was the highlight of the event.
Porch & Patio Party FY 2020/21 FY 2019/20 FY 2018/19
Attendance (approx.) unknown N/A N/A
Revenue $1,000
Direct Costs $3,428
Indirect Costs
F/T Staff $10,625
Overhead Costs $525
Total Costs $14,578
Gross Profit / (Loss) ($2,428)
Net Profit / (Loss) ($13,578)
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Cost Recovery Summary (Category: Community Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 29% 25% 100%
Percent Division Indirect Costs Recovered: 0% 0% 25%
Minimum Recovery Met: Yes
MOVIES IN THE PARK
The summer 2020 series featured three films, all shown at Arroyo Vista Community
Park. Due to the COVID-19 pandemic, these events were redesigned to a drive-in
format. The first movie scheduled in June was moved to September in order to allow
staff enough time to implement the changes in format. The final movie schedule was
Sonic the Hedgehog on July 18, Jumanji, the Next Level on August 15, and Frozen II on
September 19. As space was limited to only 100 vehicles, preregistration was required,
with a $10 fee per vehicle. All nights sold out. Other income included donations from
annual event sponsors. Both direct costs and full-time staff costs increased significantly
this year due to the extra work involved with holding the events in a drive-in format.
.
Movies in the Park Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Attendance (approx.) 1200 950 625
Revenue $6,555 $5,188 $2,570
Direct Costs $6,418 $4,782 $4,541
Indirect Costs
F/T Staff $12,090 $7,204 $7,399
Overhead Costs $1,159 $1,058 $593
Total Costs $19,667 $13,044 $12,533
Gross Profit / (Loss) $137 $406 ($1,971)
Net Profit / (Loss) ($13,112) 950 625
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 50% 100%
Percent Division Indirect Costs Recovered: 1% 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 Park. The 2020
event was held from 6:00 p.m. on Friday, August 7 through 9:00 a.m. on Saturday,
August 8. 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.
Due to the COVID-19 pandemic, this pre-registered event was held in compliance with
industry guidance for camping and related industries. COVID-19 protocols included
plated (rather than buffet style) meals, increased disinfecting of equipment, physicall y
distanced story time, specific time slots for s’mores, and closure of the playground. 415
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Attendance was significantly below normal due to the pandemic, but staff received
positive feedback and gratitude for offering the event from those that attended.
Summer Camp Out Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Enrollment 56 137 117
Revenue $702 $1,566 $1,558
Direct Costs $1,391 $1,551 $1,452
Indirect Costs
F/T Staff $1,845 $3,080 $8,592
Overhead Costs $535 $294 $280
Total Costs $3,771 $4,925 $10,324
Gross Profit / (Loss) ($689) $15 $106
Net Profit / (Loss) ($3,069) ($3,359) ($8,766)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 50% 50% 100%
Percent Division Indirect Costs Recovered: 0% 0% 50%
Minimum Recovery Met: Yes
CONCERTS IN THE PARK
These free events were scheduled for June 28, July 26, and August 23, 2020. Due to
COVID-19 restrictions, the concerts could not be held in their normal format. The first
concert was redesigned into a drive-in format, however, there was little registration, and
the first event was cancelled. The second date was also cancelled due to lack of
interest. Staff preemptively cancelled the third date, since the first two did not have
enough interest. Two of the bands were rescheduled for the 2021 concert series.
Concert in the Park Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Attendance (approx.) Cancelled 2,000 Not offered
Revenue $0 $5,200
Direct Costs $1,980 $8,771
Indirect Costs
F/T Staff $9,268 $14,188
Overhead Costs $920 $654
Total Costs $12,168 $23,613
Gross Profit / (Loss) ($1980) ($3,571)
Net Profit / (Loss) ($12,168) ($18,413)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: N/A 50% 100%
Percent Division Indirect Costs Recovered: N/A 0% 50%
Minimum Recovery Met: N/A (EVENT CANCELLED) 416
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HAUNTED HIGH STREET
Haunted High Street was cancelled due to the COVID-19 pandemic. The event was
also cancelled in 2019 due to the Easy Fire and dangerously high winds.
Haunted High Street Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Attendance (approx.) 0 (cancelled) 0 (cancelled) 4,500
Revenue $800 $6,750
Direct Costs $1,280 $6,530
Indirect Costs
F/T Staff $10,317 $15,694
Overhead Costs $1,070 $2,043
Total Costs $12,667 $24,267
Gross Profit / (Loss) ($480) $220
Net Profit / (Loss) ($11,867) ($17,517)
Cost Recovery Summary (Category: Community Event)
Recovered Minimum Target
Percent Direct Costs Recovered: N/A 25% 100%
Percent Division Indirect Costs Recovered: N/A 0% 25%
Minimum Recovery Met: N/A (EVENT CANCELLED)
SPOOKY AVENUE HALLOWEEN DRIVE THROUGH
Due to the cancellation of Haunted High Street in 2020, the Recreation Division planned
and implemented a drive-through trick-or-treating experience at Arroyo Vista
Community Park, “Spooky Avenue”. Twenty-nine “trunks” participated, including local
businesses, organizations, and City staff. City staff also decorated the Lot D median
with Halloween scenes. The event was hugely successful, serving over 2,000 people.
Spooky Avenue Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Attendance (approx.) 2000 N/A N/A
Revenue $3,000
Direct Costs $5,065
Indirect Costs
F/T Staff $12,564
Overhead Costs $1,231
Total Costs $18,860
Gross Profit / (Loss) ($2,065)
Net Profit / (Loss) ($15,860)
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
417
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BREAKFAST WITH SANTA
Breakfast with Santa was scheduled for December 12 and 13, 2020. The event would
have filled to capacity; however, due to surging COVID-19 cases and subsequently
issued public health restrictions, the event was cancelled, and refunds were issued.
Breakfast with Santa Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Enrollments cancelled 299 311
Revenue $0 $2,900 $3,600
Direct Costs $161 $3,112 $3,368
Indirect Costs
F/T Staff $3,005 $6,074 $4,091
Overhead Costs $409 $604 $582
Total Costs $3,575 $9,790 $8,042
Gross Profit / (Loss) ($161) ($212) $232
Net Profit / (Loss) ($3,575) ($6,890) (4,441)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: N/A 50% 100%
Percent Division Indirect Costs Recovered: N/A 0% 50%
Minimum Recovery Met: N/A (EVENT CANCELLED)
HOME FOR THE HOLIDAYS PARADE
This event was held on December 19 and 20, 2020, to provide the Moorpark community
with a holiday celebration after the annual Breakfast with Santa and Holiday Movie
Marathon events were cancelled due to the COVID-19 pandemic. As with the Bunny
Parade in the spring of 2020, 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 Santa Claus, an Elf, and the Grinch. The
parade covered virtually all streets in Moorpark over the two-day event. The event was
promoted primarily through social media and a Santa 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.
Home for the Holidays Parade FY 2020/21 FY 2019/20 FY 2018/19
Attendance (approx.) 7,000 N/A N/A
Revenue $1,550
Direct Costs $3,066
Indirect Costs
F/T Staff $5,514
Overhead Costs $787
Total Costs $9,367
Gross Profit / (Loss) ($1,516)
Net Profit / (Loss) ($7,817) 418
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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
HOLIDAY MOVIE MARATHON
This event was not scheduled due to the COVID-19 pandemic based on restrictions on
indoor movie theaters.
Holiday Movie Marathon Financial
Summary FY 2020/21 FY 2019/20 FY 2018/19
Attendance cancelled 198 199
Revenue $271 $262
Direct Costs $102 $170
Indirect Costs
F/T Staff $2,371 $1,645
Overhead Costs $268 $310
Total Costs $2,741 $2,125
Gross Profit / (Loss) $169 $92
Net Profit / (Loss) ($2,470) ($1,863)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: N/A 50% 100%
Percent Division Indirect Costs Recovered: N/A 0% 50%
Minimum Recovery Met: N/A (EVENT CANCELLED)
MOORPARK HAS TALENT
The traditional Moorpark Has Talent show was not scheduled due to the COVID-19
pandemic. Instead, a Virtual Talent Show was planned. Video submissions were
solicited, and a virtual show was scheduled for April 10. However, due to a lack of
talent submissions, the virtual event was cancelled.
Moorpark Has Talent Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Attendance Cancelled 0 (cancelled) 254
Revenue $0 $160 $3,627
Direct Costs $0 $295 $1,876
Indirect Costs
F/T Staff $4,762 $5,536 $5,987
Overhead Costs $325 $762 $719
Total Costs $5,087 $6,593 $8,582
Gross Profit / (Loss) $0 ($135) $1,751
Net Profit / (Loss) ($5,087) 0 (cancelled) 254
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Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: N/A 50% 100%
Percent Division Indirect Costs Recovered: N/A 0% 50%
Minimum Recovery Met: N/A (EVENT CANCELLED)
EASTER EGG HUNT
In anticipation of continued COVID-19 public health restrictions, this event was not
scheduled for 2021.
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: N/A 50% 100%
Percent Division Indirect Costs Recovered: N/A 0% 50%
Minimum Recovery Met: N/A (EVENT CANCELLED)
BREAKFAST WITH BUNNY
In lieu of the Easter Egg Hunt, the Recreation Division planned and implemented a
Breakfast with Bunny event in compliance with COVID-19 protocols for outdoor dining.
The event was held on March 27 and April 3 at the Peppertree Pavilion, with three
seatings available on each date (7:45 a.m., 9:00 a.m., and 10:15 a.m.). Aside from the
7:45 a.m. seating on March 27, all seatings filled to capacity. The event featured a
pancake breakfast, a spring craft packet, a photo opportunity with the Easter bunny, and
an individualized egg hunt (children were given a brightly colored egg carton to fill with
pre-filled Easter eggs). The event ran smoothly with positive feedback from attendees.
Easter Egg Hunt Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Attendance (approx.) cancelled 0 (cancelled) 1,600
Revenue $0 $5,584
Direct Costs $305 $5,219
Indirect Costs
F/T Staff $2,220 $8,301
Overhead Costs $970 $1,090
Total Costs $3,495 $14,609
Gross Profit / (Loss) ($305) $365
Net Profit / (Loss) ($3,495) ($9,025)
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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: 6% 0% 50%
Minimum Recovery Met: Yes
MOORPARK EARTH FESTIVAL & COMMUNITY YARD SALE
The 2021 Moorpark Earth Festival was held on Saturday, May 1 from 9:00 a.m. to
1:00 p.m. at parking lot B of the Arroyo Vista Community Park. The event featured eco-
friendly vendors, gardening resources, free trees, a monarch butterfly conservation
display, and the Community Yard Sale with 27-yard sale entries. Overall, the event ran
smoothly. The 2020 event was scheduled for Saturday, April 25, but was cancelled due
to the COVID-19 pandemic.
Moorpark Earth Festival Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Attendance (approx.) 800 0 400
Revenue $535 $0 $985
Direct Costs $500 $0 $796
Indirect Costs
F/T Staff $5,805 $2,763 $11,498
Overhead Costs $1,027 $607 $539
Total Costs $7,332 $3,370 $12,832
Gross Profit / (Loss) $35 0 $189
Net Profit / (Loss) ($6,797) ($3,370) ($11,848)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 50% 100%
Percent Division Indirect Costs Recovered: 1% 0% 50%
Minimum Recovery Met: Yes
Breakfast with Bunny Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Attendance (approx.) 385 Not offered Not offered
Revenue $4,056
Direct Costs $3,509
Indirect Costs
F/T Staff $7,405
Overhead Costs $1,060
Total Costs $11,974
Gross Profit / (Loss) $547
Net Profit / (Loss) ($7,918)
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SKATE NIGHTS
Skate Nights were cancelled due to the COVID-19 pandemic. Some staff costs were
incurred due to the planning time spent in the event Skate Nights could be held.
Skate Night Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Attendance (approx.) cancelled 245 500
Revenue $0 $525 $767
Direct Costs $0 $1,031 $1129
Indirect Costs
F/T Staff $455 $4,811 $7396
Overhead Costs $229 $630 $428
Total Costs $684 $6,471 $8952
Gross Profit / (Loss) $0 ($506) ($362)
Net Profit / (Loss) ($684) ($5,947) ($8,186)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: N/A 50% 100%
Percent Division Indirect Costs Recovered: N/A 0% 50%
Minimum Recovery Met: N/A (EVENT CANCELLED)
TEEN EVENTS
All Teen events were cancelled due to the COVID-19 pandemic, with the exception of
the Spring 2021 Cupcake Challenge. The spring Cupcake Challenge was held on
Friday, April 30 from 6:30-9:00 p.m. at the Arroyo Vista Recreation Center. A Teen
Book club was also launched by the Moorpark Teen Council; however, the club was
cancelled due to a lack of interest.
General Teen Event Financial
Summaries FY 2020/21 FY 2019/20 FY 2018/19
Participation (Total) 12 22 51
Revenue $60 $220 $430
Direct Costs $104 $282 $442
Indirect Costs
F/T Staff $1,896 $1,615 $7,171
Overhead Costs $256 $512 $1302
Total Costs $2,256 $2,409 $8,914
Gross Profit / (Loss) ($44) ($62) ($12)
Net Profit / (Loss) ($2,196) ($2,189) ($8,485)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 57% 50% 100%
Percent Division Indirect Costs Recovered: 0% 0% 50%
Minimum Recovery Met: Yes 422
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CAMP MOORPARK
Prior to COVID-19, Camp Moorpark enrollment and revenue had been increasing. In
2018/19, the program did not meet the minimum cost recovery requirement due solely
to low attendance in Adventure Camp. Program enrollment improved in 2019/20, and
despite the entire spring 2021 season being cancelled due to the COVID-19 pandemic,
the Camp Moorpark program reached its target recovery goal last year. However,
significant COVID-19 restrictions and protocols have set Camp Moorpark back on its
trend toward reaching and exceeding its cost recovery goals.
During the summer 2020 season, summer camp started as scheduled on June 15.
However, due to the COVID-19 pandemic, extensive COVID-19 protocols were
implemented, which reduced revenue but increased operational costs. Revenue
decreased because total camp attendance was limited to 50% of normal capacity due to
group size and facility space limitations. Camp rooms were partitioned to provide each
group with its own space. Due to facility limitations, total camp enrollment was limited to
60 per day, as opposed to a maximum of 120 per day. Proportionally, part-time staff
costs increased for several reasons. First, the maximum group size allowed under the
COVID guidance was 10 campers per one counselor, compared to the camp’s normal
12:1 ratio. Second, a new outdoor check-in/out desk was set up which required
additional staffing. Finally, enhanced cleaning routines required additional staff time.
As mentioned above, check-in and check-out was moved outdoors and parents were
not allowed to enter the classroom. Temperature checks were performed on all
campers at check-in. Other changes were made to camp under the COVID protocols
as well. Camp activities were modified to promote physical distancing and outdoor
activities were increased. The refund/credit policy was revised to allow for sick day
credits, to encourage parents to keep ill children at home.
Despite the challenges of operating under the COVID-19 protocols, staff did an
excellent job, and the program was successful, with most days filling to capacity or near
capacity. Over the course of the summer, no COVID-19 cases were identified in camp.
Adventure Camp’s start date was delayed until July 7, in hopes that enough field trip
sites would be open by that time to offer the program. However, with increasing cases
in July, most field trip sites were reclosed or remained closed, and the summer 2020
program was ultimately cancelled. Field trips for Camp Moorpark were also cancelled.
After summer and during the school year, in order to provide parents with partial-day
care for their children while school was virtual or limited hours, the Recreation Division
launched a new camp program in the fall: B.A.S.E. (Before and After School
Enrichment) Camp. The program started immediately after summer camp concluded.
Initially, two sessions were offered to compliment the school day cohorts. A third
afternoon session was added after the second week and through the remainder of the
fall season due to demand. Camp COVID-19 protocols continued to be in place. The
B.A.S.E. Camp program continued to operate through the end of May 2021. Regular
Fall, Winter, and Spring Camp Moorpark sessions were also offered during Moorpark
Unified School District (MUSD) school holidays. Enrollment numbers for these camps
were lower than normal. 423
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Although the program was not able to meet its cost recovery minimum overall, the Fall
and Spring sessions did meet the minimum recovery goal and all direct costs incurred
by the City were recovered for all camp programs. Additionally, considering the
constraints placed on many Moorpark families during the COVID-19 pandemic, camp
services served a much more vital role to the community, as parents were in desperate
need of childcare and children were in need of social, physical, and emotional activity.
Categorized as a Vital Service, Camp Moorpark exceeded its cost recovery target.
Camp Moorpark
Financial
Summary
Summer
2020
Adventure
Camp
Summer
2020
Fall 2020 Winter
2020/21
Spring
2021
Total FY
2020/21
FY
2019/20
FY
2018/19
Total Enrollments 2583 0 480 264 337 3664 4119 4,031
Income $103,489 $0 $33,888 $15,802 $20,083 $173,262 $190,467 $169,892
Direct Costs $92,574 $0 $23,694 $11,418 $12,645 $140,331 $125,106 $137,650
Indirect Costs
F/T Staff $37,437 $0 $13,790 $10,545 $8,297 $70,069 $54,827 $60,769
Overhead Costs $13,238 $0 $5,318 $3,748 $4,146 $26,450 $16,324 $15,841
Total Costs $143,249 $0 $42,802 $25,711 $25,088 $236,850 $196,257 $214,263
Gross Profit / (Loss) $10,915 $0 $10,194 $4,384 $7,438 $32,931 $65,361 $32,242
Net Profit / (Loss) ($39,760) $0 ($8,914) ($9,909) ($5,005) ($63,588) ($5,790) ($44,369)
Cost Recovery Summary (Category: Day Camps)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 34% 50% 75%
Minimum Recovery Met: No
Cost Recovery Summary (Category: Vital Services)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 25% 100%
Percent Division Indirect Costs Recovered: 34% 0% 25%
Minimum Recovery Met: Yes
CAMP MOORPARK PROGRAM SUMMARY: Summer 2020 - Spring 2021
Annual registration fee: $35/$25 (2nd child)
PROGRAM DATES HOURS
DAIILY
FEES
Summer Camp Moorpark Monday-Friday 6/15 - 8/21 (49 days) 7:30 a.m. - 6:00 p.m. $43 - $60
Adventure Camp Cancelled
Fall Camp Moorpark 9/28, 11/11, 11/23-25 (5 Days) 8:00 a.m. - 6:00 p.m. $43 - $60
Winter Camp Moorpark 12/21-24, 12/28-31, 1/4, 1/18, 2/12, 2/15
(12 Days) 8:00 a.m. - 6:00 p.m. $43 - $60
Spring Camp Moorpark 3/29-4/2, 4.5, 5/28 (7 Days) 8:00 a.m. - 6:00 p.m. $43 - $60
B.A.S.E. Camp 8/24/20-5/28/21 7:00-11:00 a.m. &
11:00 a.m.-3:00 p.m.
$75-$90/
week
Program held at AVRC. 424
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AVERAGE DAILY ATTENDANCE COMPARISON
Report Year Summer Adventure Camp Fall Camp Winter Camp Spring Camp
2020/2021 52.71 0.0 17.2 / 30.3* 13.2 / 14.6* 22 / 15.25*
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
*Average weekly attendance for BASE Camp
Staff Recommended Action for this Program to Meet Cost Recovery:
It is anticipated that with the end of the COVID-19 pandemic, the Camp program will
resume its upward trend and meet its cost recovery minimum requirement. No changes
are recommended at this time.
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. This year, an increased number of classes
were taught directly by City staff rather than contract instructors. This has resulted in
fewer cancellations, better customer service, and increased net revenue to the City.
After being completely cancelled in the spring of 2021, classes resumed in summer,
primarily after July 1, but had lower-than-normal enrollment. Additionally, several
contract classes were cancelled, because the contract instructors were either
uncomfortable teaching or unable to rehire laid-off employees. For classes that did
resume, COVID-19 protocols were implemented, including limiting class size,
conducting temperature checks, maintaining physical distancing as feasible,
implementing face covering requirements for adults and children in grades 3 and up,
and increasing cleaning and disinfecting of facilities and equipment.
Classes continued (with COVID-19 protocols in place) in the fall. Class enrollments
increased significantly, as parents sought in-person activities for their children. In
winter, classes continued with COVID-19 protocols still in place. Class enrollments in
December were very high, continuing the trend of increased class enrollment.
However, in early December, the State issued a regional stay-at-home order, which
resulted in all indoor and non-sports related classes being cancelled from the 2nd week
of December through January. Despite these cancellations, Winter 2021 enrollments
were the highest since 2008, and were higher than 17 out of 22 previous seasons. The
increased enrollment trend continued in Spring 2021, with record enrollment numbers.
It should be noted that figures are substantially different this year and last year
compared to 2018/19 and 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 September 2019, began operating the preschool directly.
This program was named Moorpark Little Learners Academy and is included as its own
section of this report.
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Recreation Classes
Financial Summary
Summer
2020
Fall
2020
Winter
2020/21
Spring
2021
Total FY
2020/21
FY
2019/20
FY
2018/19
Classes Offered 102 99 104 127 432 328 403
Classes Run 43 80 57 110 290 171 248
Classes Canceled 59 19 47 17 142 157 155
Cancelation Rate 58% 19% 45% 13% 33% 48% 38%
Enrollments 365 606 449 813 2233 1045 1986
Revenue $37,864 $32,042 $22,185 $43,736 $135,827 $70,818 $228,321
Direct Costs $21,953 $21,560 $15,465 $25,918 $84,896 $46,420 $166,510
Indirect Costs
F/T Staff $11,692 $11,692 $11,692 $11,692 $46,768 $39,894 $40,900
Overhead Costs $5,644 $3,828 $3,826 $3,983 $17,281 $7,867 $20,923
Total Costs $39,289 $37,080 $30,983 $41,593 $148,945 $94,182 $228,333
Gross Profit / (Loss) $15,911 $10,482 $6,720 $17,818 $50,931 $24,398 $61,811
Net Profit / (Loss) ($1,425) ($5,038) ($8,798) $2,143 ($13,118) ($23,364) ($12)
Cost Recovery Summary (Category: Recreation Classes)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 79% 75% 100%
Minimum Recovery Met: Yes
MOORPARK LITTLE LEARNERS ACADEMY PRESCHOOL
Moorpark Little Learner’s Academy (MLLA) is a traditional preschool program that
prepares students for entry into elementary school. The program 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 not a licensed
childcare, but instead operates as a public recreation program as defined in the
California Health and Safety Code, chapter 3.5, section 1596.792. This limits the
program to a maximum of 12 hours per week.
The 2020/21 school year started in September, with COVID-19 protocols in place (very
similar to those of Camp Moorpark). The program was not filled to capacity, as several
withdrawals took place due either to parents’ concerns about the pandemic, parents
working from home, or families moving out of the area. Holiday parties and special
events for the program were significantly altered to comply with public health orders
while still offering as much normalcy to the students as possible.
Preschool continued in the winter and spring seasons, with COVID-19 protocols in
place. Over the course of the school year, the program was at over 90% capacity. For
two weeks in January, at the height of the winter COVID surge, class was cancelled for
two weeks due to one student and one employee testing positive for COVID, and
several potential exposures (family members of students testing positive). This resulted
in a decrease in revenue, as credits/refunds were issued for COVID-19 related
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The program was able to meet its target cost recovery goal.
MLLA Financial
Summary Total FY 2020/21 FY 2019/20 FY 2018/19
Annual Enrollments 61 76 Previously included
in Recreation
Classes Average Monthly
Attendance 60 66
Revenue $166,757 $141,796
Direct Costs $92,728 $87,893
Indirect Costs
F/T Staff $38,047 $34,677
Overhead Costs $11,774 $6,476
Total Costs $142,549 $129,046
Gross Profit /
(Loss) $74,029 $53,903
Net Profit / (Loss) $24,208 $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
ADULT SOFTBALL LEAGUES
Due to the COVID-19 pandemic, all but the spring 2021 seasons of adult softball were
cancelled. The spring season was small, with only 6 men’s teams participating. Games
were played on Thursdays at the Arroyo Vista Community Park. This program did not
meet its minimum cost recovery requirement, due both to the low enrollment in spring
and the complete cancellation of the other two seasons.
Adult Softball
Summer
2020
Fall
2020
Spring
2021
Total FY
2020/21 FY 2019/20 FY 2018/19
Teams 0 0 6 6 12 45
Players 0 0 72 72 195 730
Revenue $0 $0 $1,225 $1225 $5,025 $18,975
Direct Costs $0 $0 $976 $976 $2,730 $11,991
Indirect Costs 0
F/T Staff $571 $571 $4,564 $5,706 $17,131 $13,680
Overhead Costs $74 $83 $486 $643 $2,553 $7,322
Total Costs $645 $654 $6,026 $7,325 $22,414 $32,993
Gross Profit / (Loss) $0 $0 $249 $249 $2,295 $6,984
Net Profit / (Loss) ($645) ($654) ($4,801) ($6,100) ($17,389) ($14,018)
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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: 4% 75% 100%
Minimum Recovery Met: No
Staff Recommended Action for this Program to Meet Cost Recovery:
For over two decades, slow-pitch softball participation has been declining nationwide.
This trend has also affected the City’s leagues. The softball league has not been able
to meet its minimum cost recovery requirement for the past eight years due to a decline
in team enrollment that began in FY 2013/14. 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.
Two years ago, staff recommended option 3; however, additional successful sports
programs were could not be added. A futsal league and a pickleball tournament were
planned for the spring 2020; however, the COVID-19 pandemic cancelled all sports
programs for the season. It was anticipated that adult softball would not fare well this
year, due to continued cancellations from the COVID-19 pandemic. The adult
basketball league was cancelled for all four seasons, and the only new sports programs
were a small cornhole league (which was postponed twice before running due to
COVID-19) and a pickleball tournament (which was postponed three times due to
COVID-19 before being run). Considering this situation, staff recommends continuing
with option 3 once programming is able to return to normal.
ADULT BASKETBALL LEAGUES
The adult basketball league was cancelled for all four seasons of this reporting period
due to the COVID-19 pandemic. Some costs were incurred as staff efforts were spent
on league planning in the event the leagues would be able to run.
Adult Basketball
Summer
2020
Fall
2020
Winter
2020/21
Spring
2021
Total FY
2020/21
FY
2019/20
FY
2018/19
Teams 0 0 0 0 0 28 52
Players 0 0 0 0 0 293 517
Revenue $0 $0 $0 $0 $0 $9,190 $18,975
Direct Costs $0 $0 $0 $60 $0 $3,388 $7,691
Indirect Costs
F/T Staff $1,104 $1,104 $1,104 $1,104 $4,416 $19,977 $16,220
Overhead Costs $45 $54 $51 $40 $190 $4,299 $6,906
Total Costs $1,149 $1,158 $1,155 $1,204 $4,666 $27,664 $30,817
Gross Profit / (Loss) $0 $0 $0 ($60) ($60) $5,802 $11,284
Net Profit / (Loss) ($1,149) ($1,158) ($1,155) ($1,204) ($4,666) ($18,474) ($11,842)
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Cost Recovery Summary (Category: Adult Sports Programs)
Recovered Minimum Target
Percent Direct Costs Recovered: N/A 100% 100%
Percent Division Indirect Costs Recovered: N/A 75% 100%
Minimum Recovery Met: N/A (PROGRAM CANCELLED)
Staff Recommended Action for this Program to Meet Cost Recovery:
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.
CORNHOLE LEAGUE
The Cornhole League was planned to begin in the Fall of 2020; however, due to the
COVID-19 pandemic, it was not until Spring 2021 that the league was able to run. The
league started on March 6 and ran for six weeks. Games were played from 3:00-
5:00 p.m. at the Arroyo Vista Community Park. A total of 10 teams enrolled in the
league and staff received positive feedback from the players. As this was a new
league, the start-up costs (primarily staff time for planning the new league) were high,
and the program did not meet the minimum cost recovery requirement.
Cornhole League Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Teams 10 Not offered Not offered
Revenue $610
Direct Costs $1,048
Indirect Costs
F/T Staff $4,129
Overhead Costs $231
Total Costs $5,408
Gross Profit / (Loss) ($438)
Net Profit / (Loss) ($4,798)
Cost Recovery Summary (Category: Adult Sports Programs)
Recovered Minimum Target
Percent Direct Costs Recovered: 58% 100% 100%
Percent Division Indirect Costs Recovered: 0% 75% 100%
Minimum Recovery Met: No
Staff Recommended Action for this Program to Meet Cost Recovery:
This program was intended to be one of the many supplemental adult sports programs
to improve the overall cost recovery for adult sports. As this strategy has not been able
to be fully implemented due to the COVID-19 pandemic, staff recommends continuing
the same approach of increasing adult sports programming to defray full-time and
overhead costs. Additionally, this is a first-time program, and staff costs are typically
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the highest for first time programs and decrease as programs become more routine and
less new planning is needed.
PICKLEBALL TOURNAMENT
Pickleball has become very popular over the past few years. The City installed four
pickleball courts at Tierra Rejada Park in 2017 and more recently installed dual use
courts at Miller Park. As the demand for pickleball increases, the Recreation Division
planned and implemented a pickleball tournament. Initially, the tournament was
planned for the Spring of 2020, but was postponed repeatedly due to COVID-19
restrictions. The tournament was finally (and successfully) held on May 22 and 23 of
2021. The tournament included men’s doubles, women’s doubles, and mixed doubles
with 3.0, 3.5, and 4.0+ brackets. Due to the number of teams that registered, the
tournament was held at the AVCP tennis courts (pickleball courts were lined using
temporary tape). Volunteer support was crucial in implementing the tournament, with
substantial support from the City’s current and former pickleball instructors and Michael
Shields of Lucky Fools Pub.
Pickleball Tournament Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Teams 85 Not offered Not offered
Revenue $7,918
Direct Costs $3,928
Indirect Costs
F/T Staff $6,702
Overhead Costs $442
Total Costs $11,072
Gross Profit / (Loss) $3,990
Net Profit / (Loss) ($3,154)
Cost Recovery Summary (Category: Adult Sports Programs)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 56% 75% 100%
Minimum Recovery Met: No
Staff Recommended Action for this Program to Meet Cost Recovery:
The costs for this tournament were higher than they should have been due to the
rescheduling of the tournament several times because of the COVID-19 pandemic.
Additionally, this is a first-time program, and full-time staff costs are typically the highest
for first time programs and decrease as programs become more routine and less new
planning is needed. Additionally, all new nets were purchased, with 25% of the cost
applied to this tournament (the remaining costs will be applied to future tournaments). It
is anticipated that in future years the tournament should meet its minimum cost recovery
requirement.
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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 $79.00 to $109.00
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 has been successful, and enrollment was on
track to continue increasing until the COVID-19 pandemic forced the cancellation of the
spring 2020 through Winter 2021 seasons. Some costs were incurred during the
cancelled seasons, as staff still prepared and planned for the league in the event it was
able to run. The season that was able to run, Spring 2021, was successful and able to
meet the minimum cost recovery requirement.
Youth Basketball
Summer
2020
Fall
2020
Winter
2020/21
Spring
2021
Total FY
2020/21
FY
2019/20
FY
2018/19
Enrollments 0 0 0 139 139 594 673
Revenue $0 $0 $0 $13,243 $13,243 $50,578 $60,327
Direct Costs $0 $0 $0 $8,463 $8,463 $29,399 $39,204
Indirect Costs
F/T Staff $2,752 $1,376 $688 $8,943 $13,759 $34,004 $29,464
Overhead Costs $181 $219 $204 $430 $1,034 $17,541 $14,716
Total Costs $2,933 $1,595 $892 $17,836 $23,256 $80,944 $83,384
Gross Profit / (Loss) $0 $0 $0 $4,780 $4,780 $21,179 $21,123
Net Profit / (Loss) ($2,933) ($1,595) ($892) ($4,593) ($10,013) ($30,366) ($23,057)
Cost Recovery Summary (Category: Youth Sports Programs)
SPRING SEASON ONLY Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 51% 50% 75%
Minimum Recovery Met: Yes
MOORPARK YOUTH RUNNING CLUB
The Moorpark Youth Running Club was offered during the summer 2020, fall 2020, and
winter 2021 seasons. The program took place at the Arroyo Vista Community Park
Recreational Trail and was coached by a volunteer. The program’s purpose is to
promote health and fitness in children. Each season the club met twice per week for 6-
10 weeks with the goal of running a distance equivalent to a marathon or half-marathon.
As children met distance goals, they received rewards, including gift certificates donated
by local businesses. The registration fee was $15 and included a t-shirt.
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Youth Running Club Financial Summary FY 2020/21 FY 2019/20 FY 2018/19
Participation 123 128 176
Revenue $1,695 $1,590 $810
Direct Costs $1,722 $1,105 $907
Indirect Costs
F/T Staff $3,667 $2,152 $6117
Overhead Costs $128 $314 $181
Total Costs $5,517 $3,571 $7205
Gross Profit / (Loss) ($27) $485 ($97)
Net Profit / (Loss) ($3,822) ($1,981) ($6,395)
Cost Recovery Summary (Category: Special Interest Group):
Recovered Minimum Target
Percent Direct Costs Recovered: 98% 50% 100%
Percent Division Indirect Costs Recovered: 0% 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. The COVID-19 pandemic had a significant impact on rental activity for the
2020/21 year. Indoor room rentals and picnic pavilions rentals decreased significantly,
while field rentals increased. This change in type of rental activity resulted in a much
lower net profit this year, as field rentals have a lower net profit than other types of
rentals.
Facility Rentals FY 2020/21 FY 2019/20 FY 2018/2019
Total Rental Hours (facilities and equipment) 14,246 9,249.25 16,507
Rental Headcount 115,308 158,934 256,873
Revenue $176,903 $167,393 $289,718
Direct Costs $31,439 $17,287 $18,068
Indirect Costs
F/T Staff $70,281 $68,872 $89,810
Overhead Costs $72,224 $71,427 $121,189
Total Costs $173,945 $157,586 $229,067
Gross Profit / (Loss) $145,463 $150,106 $271,650
Net Profit / (Loss) $2,958 $9,807 $60,651
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SUMMARY TABLES
Below are tables summarizing cost recovery figures for Recreation Division programs
for the 2020/21 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.
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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.
As mentioned throughout this report, the COVID-19 pandemic has had a significant
impact on both recreation programs and rentals. Despite the challenges of operating
during the pandemic, gross profit was similar to the prior year and was only 5% lower
than the 2018/19 year, which was not affected by the pandemic. The net loss was less
this year than last year, due to a decrease in costs, primarily full-time staff costs (the
Recreation Division had full-time position vacancies for a significant portion of the year).
ALL RECREATION
PROGRAMS AND
RENTALS SUMMARY
TOTAL ALL
RECREATION
PROGRAMS
TOTAL
RENTALS
TOTAL
PROGRAMS
AND
RENTALS
TOTAL
2019/20
TOTAL
2018/19
Participation 23,414 115,308 138,722 194,620 286,293
Revenue $517,995 $176,903 $694,898 $714,474 $880,486
Direct Costs $359,714 $31,439 391,153 396,826 $471,277
Indirect Costs
F/T Staff $268,497 $70,281 338,778 374,592 $366,999
Overhead Costs $66,636 $72,224 138,860 137,965 $198,538
Total Costs $694,907 $173,945 $868,852 $909,383 $1,036,814
Gross Profit / (Loss) $158,221 $145,463 $391,153 $396,826 $409,209
Net Profit / (Loss) ($176,912) $2,958 ($173,954) ($194,909) ($156,328)
Cost Recovery summary (Informational Purposes Only):
Recovered Minimum Target
Percent Direct Costs Recovered: 100% N/A N/A
Percent Division Indirect Costs Recovered: 82% N/A N/A
FISCAL IMPACT
None. This report is for informational purposes.
COUNCIL GOAL COMPLIANCE
The presentation of this report does not support a current strategic directive; 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.
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