HomeMy WebLinkAboutAGENDA REPORT 2024 1104 PR REG ITEM 07BItem: 7.B.
PARKS AND RECREATION COMMISSION
AGENDA REPORT
TO: The Parks and Recreation Commission
FROM: Stephanie Anderson, Recreation Services Manager
DATE: 11/4/2024 Regular Meeting
SUBJECT: Consider Recreation Programs Cost Recovery Summary for Fiscal
Year (FY) 2023/24
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 Active Adult
Center programs and was renamed “Recreation and Active Adult Programs and Services
Cost Recovery Policy.” The purpose of this Policy is to determine the extent to which the
General Fund will subsidize programs, provide direction in calculating program fees and
establishing revenue sources, establish a process to recover the designated port ion of
program costs, and to provide a framework for modifying programs that do not meet the
minimum cost recovery requirement.
The Policy defines costs, revenue sources, program categories, and recovery levels.
Costs are divided into direct costs and indirect costs. Direct costs are those costs which
would not exist without the program, and include budget line-item costs and part-time staff
costs. Indirect costs are those costs which would still largely exist even if a specific
program were eliminated. These include full-time staff costs and Recreation Division
overhead costs. Revenue sources may include user fees, vendor fees, grants, advertising
fees, and sponsorships.
Each program 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 to level 5. Program categories assigned to level
1 are primarily community benefit, and have the highest subsidy. Program categories
assigned to level 5 have primarily individual benefit, and have the lowest subsidy.
The Policy establishes both the minimum 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. Cost recovery percentages are calculated by first applying
program revenue to direct costs. The recovery percentage is calculated by dividing
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revenue by direct costs. To calculate the recovery percentage for indirect costs, the gross
profit must be determined. Gross profit is determined by subtracting direct costs from the
revenue. If the gross profit is zero or negative, then 0% of indirect costs have been
recovered. If gross profit is positive, the percent of indirect costs recovered is calculated
by dividing the gross profit by the total indirect costs (full-time staff costs plus overhead
costs). Below is the chart showing recovery levels required for each program category.
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 City Council, including whether programs met their cost recovery goals.
DISCUSSION
This report serves as a financial summary of Recreation Division programs for the fiscal
year 20232/24. The seasons included are summer 2023 (June through August), fall 2023
(September through November), winter 2024 (December through February), and spring
2024 (March through May). This report includes only those programs operated by the
Recreation Division. It does not include Active Adult Center programs or City co -
sponsored events including Country Days, Holiday on High Street, Moorpark Has Talent,
and the Apricot Festival.
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. It should be noted that full-time staff costs
associated with non-recreation related activity (such as assisting other departments with
their projects), paid breaks, and annual leave are not included in these calculations.
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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
Weather or
Emergencies
Pickleball Tournament
Camp Moorpark
Moorpark Little
Learners Academy
Youth Basketball
League
Girls Basketball
Training
Fireworks Extravaganza
Recreation Classes
Summer Camp Out
Movies in the Park
Concerts in the Park
Haunted High Street
Breakfast with Santa
Holiday Movie Marathon
Moorpark Earth Festival
Cinco de Mile Fun Run
Skate Nights
All Teen Events
Running Club
Adult Basketball League
Adult Softball League
Adult Soccer League
Drop In Basketball
3v3 Basketball
Tournament
Easter Egg Hunt
SUMMARY TABLES
While there is no minimum cost recovery requirement for the Recreation Division as a
whole, it is useful to consider the performance of 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. The table below
summarizes the total performance for Recreation Division programs combined with
rentals managed by the Recreation Division. The following tables summarize the
Recreation Division programs performance. The final section includes of the tables
includes total performance of program, as well as total performance of programs plus
rentals.
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The following table summarizes the overall performance (programs and rentals)
compared to the past 3 years.
ALL RECREATION
PROGRAMS AND
RENTALS SUMMARY
TOTAL
2023/24
TOTAL
2022/23
TOTAL
2021/22
TOTAL
2020/21
Participation 842243 570,006 308,804 138,722
Revenue $1,448,094 $1,231,986 $1,132,607 $694,898
Direct Costs $621,523 557,785 506,736 391,153
Indirect Costs $725,168
F/T Staff $423,350 411,343 369,656 338,778
Overhead Costs $301,818 262,923 223,328 138,860
Total Costs $1,346,685 $1,232,051 $1,163,870 $868,852
Gross Recovery (Subsidy) $826,571 $557,785 $506,736 $391,153
Net Recovery/(Subsidy) $101,409 ($64) $32,885 ($173,954)
Cost Recovery Summary (Informational Purposes Only):
Recovered Minimum Target
Percent Direct Costs Recovered: 100% N/A N/A
Percent Division Indirect Costs Recovered: 100% N/A N/A
RECREATION PROGRAM NARRATIVES AND FINANCIAL SUMMARIES
3RD OF JULY FIREWORKS EXTRAVAGANZA
The 2023 Fireworks Extravaganza was held on
Monday, July 3 from 4:00 to 9:30 p.m. at the Arroyo
Vista Community Park. This annual Independence
Day celebration featured live music by Radio Royalty
and Electric Vinyl, food booths, a presentation of the
American Flag, and an aerial fireworks display. In
honor of the City’s 40th anniversary, a skydiving
performance by the Patriot Parachute Team was also
included.
Tickets were sold online via the Recreation Division’s
RecTrac software and professional grade scanners
were rented again for the event. The admission fee
remained the same as 2022,at $8 presale, and $10 at
the gate. The $5 per vehicle parking pass was sold for
again this year.
Overall, the event ran smoothly with just over 10,000 people in attendance.
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Fireworks Extravaganza Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Attendance (approx.) 10,000 10,000 12,000
Income $102,164 $98,980 $72,478
Direct Costs $96,262 $75,111 $70,027
Indirect Costs
F/T Staff $25,362 $27,980 $21,699
Overhead Costs $4,179 $3,021 $2,866
Total Costs $125,803 $106,112 $94,592
Gross Revenue / (Subsidy) $5,902 $23,869 $2,451
Net Revenue / (Subsidy) ($23,639) ($7,132) ($22,114)
Cost Recovery Summary (Category: Community Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 25% 100%
Percent Division Indirect Costs Recovered: 20% 0% 25%
Minimum Recovery Met: YES
SUMMER CAMP OUT
The 2023 Summer Camp Out was held on
August 4 to 5 at the AVCP. The event featured
a BBQ dinner and pancake breakfast, craft
activities sponsored by the Moorpark City
Library, and s’mores making. Participants
brought their own tent and gear for overnight
camping in the park. The registration fee was
$15 per person, with a $3 discount for early
registration. Attendance remained stable with a
total of 171 people registered for the event. The
event ran smoothly with positive feedback from
attendees. Lucky Fools Pub continues to be a
featured sponsor, providing the eggs and sausages for the breakfast.
Summer Camp Out Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Enrollment 171 173 186
Income $2,346 $2,175 $2,364
Direct Costs $2,085 $2,140 $1,503
Indirect Costs
F/T Staff $3,840 $3,630 $2,390
Overhead Costs $698 $595 $520
Total Costs $6,622 $6,365 $4,413
Gross Revenue / (Subsidy) $261 $35 $861
Net Revenue / (Subsidy) ($4,276) ($4,190) ($2,049)
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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
MOVIES IN THE PARK
Movies in the Park were screened at dusk at
the AVCP. This 2023 schedule included five
screenings: Minions the Rise of Gru on June
16 (225 attendance), National Lampoon’s
Vacation on July 14 (75 attendance),
Uncharted on August 18 (100 attendance),
Super Mario Bros on September 9 (400
attendance), and The Nightmare Before
Christmas on October 21 (300 attendance).
Admission was free, with refreshments
available for purchase. All films were shown on the City’s outdoor theater system which
was purchased in 2022. Event costs include the second installment of the cost of the
outdoor theater system, which is being amortized over six years.
Movies in the Park Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Attendance (approx.) 1100 920 750
Income $3,665 $4,219 $2,907
Direct Costs $6,882 $8,394 $5,447
Indirect Costs
F/T Staff $8,525 $10,492 $6,601
Overhead Costs $2,095 $1,323 $886
Total Costs $17,501 $20,209 $12,934
Gross Revenue / (Subsidy) ($3,217) ($4,175) ($2,540)
Net Revenue / (Subsidy) ($13,836) ($15,990) ($10,027)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 53% 50% 100%
Percent Division Indirect Costs Recovered: 0% 0% 50%
Minimum Recovery Met: YES
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CONCERTS IN THE PARK
The 2023 concert series featured a total of four concerts: Fast Times on June 24 (1,500
attendance), Ignition on July 22 (900 attendance), Chico on August 26 (400 attendance),
and the Moorpark Symphony Orchestra on September 23 (800 attendance).
All concerts were held at the Arroyo Vista
Community Park. The summer concerts
started at 6:00 p.m., and the Symphony in
September started at 5:30 p.m. Food was
available for purchase at food trucks.
Attendees were also able to bring their own
picnic dinner and beverages, including beer
and wine. Admission to all concerts was free.
This program is included in this report as a matter of information; however, it should be
noted that cost recovery no longer app lies to the program because is now funded out of
the Arts Fund rather than the General Fund.
Concert in the Park Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Attendance (approx.) 3,600 1,600 3,525
Income $180 $10,650 $15,861
Direct Costs (paid by Arts Fund) $35,165 $21,069 $17,825
Indirect Costs
F/T Staff $9,011 $13,492 $9,991
Overhead Costs $2,183 $1,319 $1,159
Total Costs $46,359 $35,880 $28,975
Gross Revenue / (Subsidy) ($34,985) ($10,419) ($1,965)
Net Revenue / (Subsidy) ($45,359) ($25,230) ($13,114)
HAUNTED HIGH STREET
Haunted High Street was held on Tuesday, October 31 from
4:00 to 7:00 p.m. The event featured Trunk -or-Treat, a
carnival with games and attractions, photo opportunities, a
costume contest, and food vendors. This year, staff served
as disc jockey using the Recreation Division’s sound system.
All activities were free to the public, except for the carnival ($5
advance purchase and $10 at the gate).
This event relies on community support, and included 19
trunks from local businesses and organizations plus eight
trunks from City departments and the Moorpark Police
Department. Crafts activities were provided by the Moorpark City Library, and 20
volunteers assisted with the operation the carnival, including Teen Council members. In
addition to the City’s annual event sponsors, sponsorships were received from Moorpark
AYSO ($500) and Level 3 Martial Arts ($250), Kahoots (use of hay bales) and Underwood
Family Farms (pumpkins). The event ran smoothly with over 5,500 attendees.
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Haunted High Street Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Attendance (approx.) 5,500 4,500 4,500
Income $5,036 $5,862 $5,261
Direct Costs $10,149 $10,440 $10,498
Indirect Costs
F/T Staff $17,150 $13,685 $16,556
Overhead Costs $2,603 $2,003 $1,373
Total Costs $29,901 $26,128 $28,427
Gross Revenue / (Subsidy) ($5,113) ($4,578) ($5,237)
Net Revenue / (Subsidy) ($24,865) ($20,266) ($23,166)
Cost Recovery Summary (Category: Community Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 50% 25% 100%
Percent Division Indirect Costs Recovered: 0% 0% 25%
Minimum Recovery Met: YES
BREAKFAST WITH SANTA
Breakfast with Santa was held on December 9 and 10, 2023 with
two seating times available on each date. The event featured a
breakfast (pancakes, sausages, eggs, juice, and coffee bar), a
reading of the Night Before Christmas, coloring pages, and a
photo opportunity with Santa. Enrollment was down slightly from
the 2022 record of 385, with 363 enrollments. Enrollment was
275 in 2021, 299 in 2019, and 311 in 2018 (the 2020 event was
canceled due to COVID-19). Lucky Fools Pub continues to be a
featured sponsor, providing the eggs and sausages. Participants
enjoyed the event.
Breakfast with Santa Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Enrollments 363 385 275
Income $4,500 $4,445 $3,225
Direct Costs $4,442 $4,041 $3,681
Indirect Costs
F/T Staff $9,372 $8,159 $4,229
Overhead Costs $1,735 $1,411 $826
Total Costs $15,548 $13,611 $8735
Gross Revenue / (Subsidy) $58 $404 ($456)
Net Revenue / (Subsidy) ($11,048) ($9,166) ($3,575)
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
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HOLIDAY MOVIE MARATHON
After a one-year hiatus, the Holiday Movie
Marathon returned on Saturday, December 16
from 10:00 a.m. to 5:00 p.m. at the High Street
Arts Center. The event featured six holiday
films: Rudolph the Red Nose Reindeer, How
the Grinch Stole Christmas, A Christmas
Story, Elf, Frosty the Snowman and A Charlie
Brown Christmas. Before screening How the
Grinch Stole Christmas, the story was read to
all of the children in attendance, and a variety
of activities took place during intermissions
such as BINGO and trivia. The movies were shown on the theater’s recently purchased
video wall. Admission was free. Refreshments were sold at the HSAC concessions, with
the theater earning approximately $400 in sales.
Holiday Movie Marathon Financial
Summary FY 2023/24 FY 2022/23 FY 2021/22
Attendance 175 Not scheduled 65
Income $29 $250
Direct Costs $56 $489
Indirect Costs
F/T Staff $2,958 $1,244
Overhead Costs $610 $285
Total Costs $3,624 $2,018
Gross Revenue / (Subsidy) ($27) ($239)
Net Revenue / (Subsidy) ($3,595) ($1,768)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 52% 50% 100%
Percent Division Indirect Costs Recovered: 0% 0% 50%
Minimum Recovery Met: YES
EASTER EGG HUNT
The 2024 Easter Egg Hunt was scheduled for Saturday, March 30 from 10:00 a.m. to
1:00 p.m. at the AVCP. Unfortunately, the event was cancelled due to rain. Supplies
purchased for the 2024 event (such as wristbands and carnival game prizes), will be used
for the 2025 event.
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MOORPARK EARTH FESTIVAL & COMMUNITY YARD SALE
The Moorpark Earth Festival was held on Saturday, May 4 from 9:00 a.m. to 1:00 p.m. at
the Arroyo Vista Community Park in Parking Lot B. This event also encompasses the
City’s Arbor Day celebration.
The largest component of the event continues to be the Community Yard Sale, which
gives residents and organizations an opportunity to purchase a space to sell their gently
used goods. The 2024 event had a total of twenty-three yard sale participants, a slight
increase from prior years. The event also included eco-friendly craft vendors, and booths
with giveaways and activities hosted by Waste Management, Moorpark City Library, and
West Coast Arborists. The City’s Recreation Division, Active Adult Center, and Solid
Waste Division also hosted booths. The Recreation booth had information on the Mayor’s
Monarch Pledge, had a seed giveaway, and oversaw the distribution of the tree giveaway
(the 2024 tree was a magnolia tree). The event ran smoothly, despite cloudy and drizzly
weather, which may have affected attendance, which was significantly lower than prior
years.
Moorpark Earth Festival Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Attendance (approx.) 400 800 800
Income $575 $555 $1,075
Direct Costs $44 $554 $650
Indirect Costs
F/T Staff $6,499 $8,579 $3,020
Overhead Costs $1,685 $1,421 $819
Total Costs $8,227 $10,554 $4,489
Gross Revenue / (Subsidy) $531 $1 $425
Net Revenue / (Subsidy) ($7,652) ($9,999) ($3,414)
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
APRICOT SLAM PICKLEBALL TOURNAMENT
The 2023 Apricot Slam was held on May 6 and 7 at the Arroyo Vista
Community Park tennis/pickleball courts. The tournaments offered
divisions for men, women, and coed at the 3.0, 3.5, and 4.0+ levels.
Volunteer support was crucial in implementing the tournament, with
substantial support from the tournament’s title sponsor, Lucky Fools
Pub. A total of 78 teams participated.
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Pickleball Tournament FY 2023/24 FY 2022/23 FY 2021/22
Teams 78 130 136
Players 136 260 272
Revenue $9,688 $12,859 $13,298
Direct Costs $4,179 $6,430 $8,239
Indirect Costs 0
F/T Staff $4,430 $6,873 $9,350
Overhead Costs $1,047 $964 $493
Total Costs $9,656 $14,267 $18,083
Gross Revenue / (Subsidy) $5,509 $6,429 $5,059
Net Revenue / (Subsidy) $32 ($1,408) ($4,785)
Cost Recovery Summary (Category: Tournaments and Competitions)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 100% 100% 100%
Minimum Recovery Met: YES
CINCO DE MILE FAMILY FUN RUN
The Cinco de Mile Family Fun Run was held on Sunday, May 5
at 11:00 a.m. at the AVCP recreational trail and west pavilion.
The goal was to complete 3 loops, which is approximately 5K. As
participants walked/ran the trail, they were given stickers to play
La Loteria. The event also featured music (both by an in -house
DJ and a live performance by the Chapparal Middle School
Mariachi Band) and lunch sponsored by El Pollo Corona. All
participants received a run t-shirt, and prizes were awarded for
the La Loteria game and for all who finished the 5K. The event
ran smoothly and staff received positive feedback on the event
as well as the trail at AVCP.
Cinco de Mile Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Attendance (approx.) 65 Not offered Not offered
Income $1,425
Direct Costs $1,692
Indirect Costs
F/T Staff $3,586
Overhead Costs $184
Total Costs $5,462
Gross Revenue / (Subsidy) ($267)
Net Revenue / (Subsidy) ($4,037)
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Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 84% 50% 100%
Percent Division Indirect Costs Recovered: 0% 0% 50%
Minimum Recovery Met: YES
SKATE NIGHTS
Skate Nights are held on the multi-use court at the AVCP. Each
Skate Night had a theme and included open skating (roller
skates or roller blades), music, contests, and snack sales.
Admission to this event is free. Income for this event was from
event sponsorships and snack sales. The 2023/24 Skate Nights
were held on 9/16 (Old School), 10/14 (Monster Mash), and 4/12
(Spring Fling). The fall Skate Nights were held on Saturdays
from 5:00 to 7:00 p.m. The spring Skate Night was moved to
Friday from 6:00 to 8:00 p.m. Average attendance fell slightly
this year, from 80 per event to 67 per event. Although Skate
Nights do not draw large numbers, attendees continue tell staff
how much they enjoy the events.
Skate Night Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Attendance (approx.) 200 320 575
Income $1,003 $1,082 $1,120
Direct Costs $1,778 $1,971 $2,020
Indirect Costs
F/T Staff $4,295 $6,417 $3,671
Overhead Costs $731 $1,505 $611
Total Costs $6,804 $9,893 $6,302
Gross Revenue / (Subsidy) ($775) ($889) ($900)
Net Revenue / (Subsidy) ($5,801) ($8,811) ($5,182)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 56% 50% 100%
Percent Division Indirect Costs Recovered: 0% 0% 50%
Minimum Recovery Met: YES
TEEN EVENTS
Teen events were expanded significantly in 2023/24. In addition to Cupcake Challenges
and Dodgeball Nights, two larger events were added: Coco Loco Luau and Moorpark
After Dark. It should be noted that cost recovery information for Teen events was
previously combined. This year the financial summaries have been separated by event.
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Cupcake Challenges: Cupcake Challenges were held on
Friday nights from 6:30 to 9:00 p.m. at the Arroyo Vista
Recreation Center. Teams of up to 4 bakers bake and
decorate cupcakes which are judged based on taste,
presentation, and use of the secret ingredient. The entry fee
includes use of kitchen equipment, basic cupcake
ingredients, and frosting. The entry fee ranged from $15 to
$25 per team. The event dates were October 13 (4 teams),
February 10 (2 teams), and May 17 (cancelled due to only
1 team registering).
Cupcake Challenge Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Participation (Total) 40 72 20
Income $110 $335 $120
Direct Costs $199 $370 $131
Indirect Costs
F/T Staff $891 $1,821 $1,231
Overhead Costs $281 $359 $228
Total Costs $1,371 $2,550 $1,590
Gross Revenue / (Subsidy) ($89) ($35) ($11)
Net Revenue / (Subsidy) ($1,261) ($2,215) ($1,470)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 55% 50% 100%
Percent Division Indirect Costs Recovered: 0% 0% 50%
Minimum Recovery Met: YES
Dodgeball Nights: Teen Dodgeball Nights were scheduled at the AVRC Gym from 6:00
to 9:00 p.m. on August 12, November 4, January 27, and April 20. Unfortunately, due to
low attendance, all were cancelled except the winter event. Although the Dodgeball
Nights did well when they were introduced in 2022/23, they will not be offered in 2024/25,
due to the significant decline in interest in 2023/24.
Dodgeball Nights Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Participation (Total) 12 116 Not offered
Income $120 $305
Direct Costs $187 $146
Indirect Costs
F/T Staff $892 $1,821
Overhead Costs $383 $518
Total Costs $1,462 $2,485
Gross Revenue / (Subsidy) ($67) $159
Net Revenue / (Subsidy) ($1,342) ($2,180)
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Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 64% 50% 100%
Percent Division Indirect Costs Recovered: 0% 0% 50%
Minimum Recovery Met: YES
Coco Loco Luau: Coco Loco Luau was a popular teen event last held in 2004. The event
returned after nearly 20 years on July 29, 2023. The event was for 6th through 8th graders,
and featured water games, a giant water slide, music, shave ice, and pizza. Admission
was $10 and included all food and activities. While attendance was not as large as past
events, staff received positive feedback and the event ran smoothly.
Coco Loco Luau Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Participation (Total) 50 Not offered Not offered
Income $602
Direct Costs $1,012
Indirect Costs
F/T Staff $1,370
Overhead Costs $62
Total Costs $2,444
Gross Revenue / (Subsidy) ($410)
Net Revenue / (Subsidy) ($1,842)
Cost Recovery Summary (Category: Special Event)
Recovered Minimum Target
Percent Direct Costs Recovered: 60% 50% 100%
Percent Division Indirect Costs Recovered: 0% 0% 50%
Minimum Recovery Met: YES
Moorpark After Dark: Moorpark After Dark was a popular dance event for middle
schoolers that was last held in 2006. This event was brought back on March 15, 2023.
The event was held from 6:00 to 9:00 p.m. at the Arroyo Vista Recreation Center and
featured music, attractions, games, soda bar/mock-tails, and food. Admission was $15
advance and $20 at the gate, and included all food and activities. The Moorpark Teen
Council assisted at the event, and will take a larger role in planning and promoting the
event for 2025.
After Dark Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Participation (Total) 42 Not offered Not offered
Income $735
Direct Costs $1,283
Indirect Costs
F/T Staff $1,370
Overhead Costs $134
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Total Costs $2,788
Gross Revenue / (Subsidy) ($548)
Net Revenue / (Subsidy) ($2,053)
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
CAMP MOORPARK
Camp Moorpark is a day camp program for children ages 5
to 12. The program offers weekly/daily themed activities
including sports, games, crafts, STEM, special events,
parties, special guests, movies, and during the summer,
field trips. Structured activities are held from 9:00 a.m. to
3:00 p.m., with extended care available from 7:00 a.m.
(summer) or 8:00 a.m. (school year) to 6:00 p.m. Camp is
held at the Arroyo Vista Recreation Center, and utilizes both
the indoor facility and the various amenities available at the
Arroyo Vista Community Park. The program allows parents to sign up for full weeks or
individual days. Fees for 2023/24 started at $228/week or $52/day.
Summer 2023 was very successful. Summer camp enrollment continued to see an
upward trend, with a record breaking average daily attendance of 120 in 2023, compared
to 105.9 in 2022, 90.9 in 2021, 57.7 in 2020 (attendance was capped at 60/day due to
COVID restrictions), 71.3 in 2019, and 64.1 in 2018. With increasing camp attendance,
recruiting a sufficient number of seasonal staff for the summer program continues to be
a challenge.
Camp Moorpark
Financial
Summary
Summer
2023 Fall 2023 Winter
2023-24
Spring
2024
Total FY
23/24
Total FY
2022/23
Total FY
2021/22
Average Daily Attendance 120.60 27.70 29.80 28.30 88.4 73.21 58.73
Total Enrollments 6028 166 387 226 6807 5491 5168
Income $296,137 $9,191 $20,683 $14,738 $340,749 $267,915 $ 222,443
Direct Costs $153,872 $3,093 $8,219 $5,330 $170,514 $150,447 $134,290
Indirect Costs
F/T Staff $43,730 $8,662 $12,437 $10,988 $75,817 $50,934 $ 52,189
Overhead Costs $20,187 $1,878 $3,284 $2,017 $27,366 $27,744 $ 22,488
Total Costs $217,789 $13,633 $23,940 $18,335 $273,697 $229,125 $208,967
Gross Revenue /
(Subsidy) $142,265 $6,098 $12,464 $9,408 $170,235 $117,468 $88,153
Net Revenue /
(Subsidy) $78,348 ($4,442) ($3,257) ($3,597) $67,052 $38,790 $13,476
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Cost Recovery Summary (Category: Day Camps)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 100% 50% 75%
Minimum Recovery Met: YES
CAMP MOORPARK PROGRAM SUMMARY: Summer 2022 - Spring 2023
Annual Registration Fee: $35/$25 (2nd Child)
PROGRAM DATES HOURS
DAILY
FEES*
Summer Camp Moorpark 2023: 6/12-8/22 (50 camp days) 7:00 a.m. to 6:00 p.m. $48-$62
Fall Camp Moorpark 2023: 9/25, 11/1, 11/10, 11/20-11/22
(6 camp days) 8:00 a.m. to 6:00 p.m. $48-$62
Winter Camp Moorpark 2023/24: 12/22, 12/26-12/29, 1/2-1/5, 1/15,
1/22, 2/16, 2/19 (13 camp days) 8:00 a.m. to 6:00 p.m. $48-$62
Spring Camp Moorpark 2024: 3/25-3/29, 3/11, 4/1, 5/24
(8 camp days) 8:00 a.m. to 6:00 p.m. $48-$62
Program held at AVRC.
CAMP MOORPARK AVERAGE DAILY ATTENDANCE COMPARISON
Report Year Summer Adventure Camp Fall Camp Winter Camp Spring Camp
2023/2024 120.6 0.00 27.7 29.8 28.3
2022/2023 105.9 0.00 29.9 18.4 19.1
2021/2022 90.9 0.00 25.5 23.9 22.7
2020/2021** 52.71 0.0 17.2 / 30.3*** 13.2 / 14.6*** 22 / 15.25***
2021/2220 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
*Sibling and weekly discount factored into lowest fee
**Due to state mandated COVID-19 restrictions, maximum capacity was reduced from 120 to 60
***Average weekly attendance for BASE Camp
****Cancelled due to COVID-19 restrictions
RECREATION CLASSES
The Recreation Division offers a variety of classes
including art, music, baking, dance, STEM, and a
wide variety of sports. During the summer, a variety
of special interest camps are also offered. Classes
are instructed by hourly employees as well as
contract instructors. Most classes are held at the
Arroyo Vista Recreation Center, except those
classes requiring specialized facilities such as golf.
The majority of classes offered are for preschool
through elementary ages, with more limited
offerings for teens and adults.
After a near record-breaking year in 2021/22, enrollments for 2023/24 continued to be
well above historical averages and slightly higher than 2022/23. Classes with high
enrollment numbers included Kindercamp, sports camps, STEM camps, Let’s Bake
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11/04/2024 Regular Meeting
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Workshops, tot sports, tennis, pickleball, golf, Spanish for Kids,and Parents Night Out.
Classes that had mixed success over the year included Youth Evolution Soccer, youth
art classes, youth dance classes, Saturday Night Science, and parent and me music
classes. Classes that performed poorly overall included Makerspace, Guitar, Karate, adult
painting, and Zumba.
Recreation Classes
Financial Summary
Summer
2023
Fall
2023
Winter
2023/24
Spring
2024
Total FY
23/24
Total FY
2022/23
Total FY
2021/22
Classes Offered 88 83 84 106 361 347 409
Classes Run 76 73 67 72 288 283 318
Classes Canceled 12 10 17 34 73 64 91
Cancelation Rate 14% 12% 20% 32% 20% 18% 22%
Enrollments 791 594 562 498 2445 2398 2619
Income $75,959 $37,200 $38,979 $34,456 $186,594 $152,873 $176,398
Direct Costs $43,432 $21,781 $23,852 $20,787 $109,852 $90,679 $104,352
Indirect Costs
F/T Staff $29,390 $17,015 $13,921 $17,015 $77,341 $60,490 $43,292
Overhead Costs $8,301 $5,793 $4,959 $5,303 $24,356 $19,843 $20,857
Total Costs $81,123 $44,589 $42,732 $43,105 $211,549 $171,011 $168,501
Gross Revenue /
(Subsidy) $32,527 $15,419 $15,127 $13,669 $76,742 $62,194 $72,045
Net Revenue /
(Subsidy) ($5,164) ($7,389) ($3,753) ($8,649) ($24,955) ($18,138) $7,896
Cost Recovery Summary (Category: Recreation Classes)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 75% 75% 100%
Minimum Recovery Met: YES
MOORPARK LITTLE LEARNERS ACADEMY PRESCHOOL
Moorpark Little Learners Academy (MLLA) is a traditional
preschool program that prepares students for entry into
elementary school. With the introduction of universal Pre-K
in public schools, the program was modified to provide
services to younger students who are not eligible for public
Pre-K. This year the program featured classes for toddlers on
Monday and Wednesday or Tuesday and Thursday
(Caterpillar Class), a 3-year-old class on Tuesday and
Thursday (Butterfly Class), and a 3-year-old class on
Monday, Wednesday, and Friday (Bumblebee Class).
The 2023/24 school season started after Labor Day in
September and ran through May 23. Monthly tuition was $275 for toddlers, $360 for the
3-year-old class, and $450 for the 4-year-old class. Overall enrollment increased this
year, with the program filling to 93% capacity. Participants continue to be happy with the
quality of the program and staff often receive positive feedback from the parents.
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Parks and Recreation Commission
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MLLA Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Annual Enrollments 69 56 60
Average Monthly Attendance 63 57 60
Income $213,009 $172,485 $172,909
Direct Costs $86,192 $88,447 $83,128
Indirect Costs
F/T Staff $24,664 $16,668 $24,113
Overhead Costs $26,930 $24,710 $11,917
Total Costs $137,786 $129,825 $119,158
Gross Revenue / (Subsidy) $126,817 $84,038 $89,781
Net Revenue / (Subsidy) $75,223 $42,660 $53,751
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
YOUTH BASKETBALL LEAGUE
The youth basketball league is a co-ed recreational league for youth.
Divisions offered included Mites for ages 5 -6, Rookie for ages 7-8,
Junior for ages 9-10, Minors for ages 11-13, and Majors for ages 13-
15. Games are played on Friday evenings (Majors) and Saturdays (all
other division) at the AVRC gym. Practices are held for one hour each
week. League fees ranged from $99.00 to $159.00 depending on
season and age division. Fees include a team jersey, photos, and a
trophy or medal.
As an enhancement to the league, an end-of season tournament was
held in March (just after the Winter season concluded) which included
the top Moorpark teams plus top teams from several other area
leagues including Santa Paula, Fillmore, Thousand Oaks, and Oxnard.
Youth
Basketball
Summer
2023 Fall 2023 Winter
2023-24
Spring
2024
Tourname
nt
Total FY
2023/24
Total FY
2022/23
Total FY
2021/22
Enrollments 192 170 302 218 80 962 914 563
Revenue $25,074 $21,813 $40,928 $31,828 $1,700 $121,343 $95,298 $59,688
Direct Costs $11,614 $11,409 $17,947 $13,772 $1,695 $56,437 $44,711 $27,882
Indirect Costs 0
F/T Staff $6,762 $6,762 $9,528 $6,762 $840 $30,654 $24,819 $24,884
Overhead
Costs $7,413 $6,134 $7,769 $6,359 $439 $28,114 $20,472 $14,043
Total Costs $25,789 $24,305 $35,244 $26,893 $2,974 $115,205 $90,002 $66,809
Gross Revenue /
(Subsidy) $13,460 $10,404 $22,981 $18,056 $5 $64,906 $50,587 $31,806
Net Revenue /
(Subsidy) ($715) ($2,492) $5,684 $4,935 ($1,274) $6,138 $5,296 ($7,121)
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Parks and Recreation Commission
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Cost Recovery Summary (Category: Youth Sports Programs)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 100% 50% 75%
Minimum Recovery Met: YES
GIRLS BASKETBALL TRAINING PROGRAM
This new program was offered during the Winter 2024 season. This 8-week program was
for girls ages 11 to 13, and included 45 minutes of training and 45 minutes of scrimmage
game play each week. The fee was $159 and included a jersey.
Girls Basketball Training Financial
Summary FY 2023/24 FY 2022/23 FY 2021/22
Participation 13 Not offered Not offered
Income $2,067
Direct Costs $486
Indirect Costs
F/T Staff $922
Overhead Costs $954
Total Costs $2,363
Gross Revenue / (Subsidy) $1,581
Net Revenue / (Subsidy) ($296)
Cost Recovery Summary (Category: Youth Sports Program)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 84% 50% 75%
Minimum Recovery Met: YES
MOORPARK YOUTH RUNNING CLUB
The Moorpark Youth Running Club was offered during the
winter 2024 season at the AVCP Recreational Trail. The
program was coached by a volunteer (Scott Mangers, the
Moorpark High School track coach). The program’s purpose is
to promote health and fitness through physical activity. The club
met weekly for 4 weeks with the goal of running a distance
equivalent to a half-marathon. As participants met distance
goals, they received rewards, including gift certificates donated
by local businesses. The registration fee was $10. Participants
were also offered a discount on registration to the annual
Groundhog Day run, held at Moorpark High School.
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11/04/2024 Regular Meeting
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Youth Running Club Financial Summary FY 2023/24 FY 2022/23 FY 2021/22
Participation 15 14 13
Revenue $150 $140 $130
Direct Costs $0 $0 $4
Indirect Costs
F/T Staff $483 $1,515 $1,183
Overhead Costs $130 $221 $54
Total Costs $613 $1,736 $1,241
Gross Revenue / (Subsidy) $150 $140 $126
Net Revenue / (Subsidy) ($463) ($1,596) ($1,111)
Cost Recovery Summary (Category: Special Interest Group):
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 50% 100%
Percent Division Indirect Costs Recovered: 24% 0% 50%
Minimum Recovery Met: YES
ADULT SOFTBALL LEAGUES
This league offers a Coed division on Wednesday evenings, and a Men’s division on
Thursday evenings. All games were held at the AVCP ballfields. League fees ranged
from $425 to $475 per team, based on length of season and registration date. Official’s
fees are paid directly to officials by the teams.
Although enrollment, and correspondingly revenue, increased compared to last year, it
has not quite returned to pre-pandemic levels (45 total teams in 2018/19, 59 in 2017/18,
and 57 in 2016/17).
Adult Softball
Summer
2023
Fall
2023
Spring
2024
Total FY
23-24
Total FY
2022/23
Total FY
2021/22
Teams 16 14 14 44 33 29
Players 224 196 196 616 525 457
Revenue $6,650 $5,865 $5,990 $18,505 $13,635 $12,175
Direct Costs $3,968 $3,324 $2,721 $10,013 $6,953 $6,115
Indirect Costs 0
F/T Staff $1,740 $1,740 $1,740 $5,220 $8,082 $12,690
Overhead Costs $2,823 $3,427 $2,576 $8,826 $6,598 $3,410
Total Costs $8,531 $8,491 $7,037 $24,059 $21,633 $22,214
Gross Revenue / (Subsidy) $2,682 $2,541 $3,269 $8,492 $6,682 $6,060
Net Revenue / (Subsidy) ($1,881) ($2,626) ($1,047) ($5,554) ($7,998) ($10,039)
Cost Recovery Summary (Category: Adult Sports Programs)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 60% 75% 100%
Minimum Recovery Met: NO
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Parks and Recreation Commission
11/04/2024 Regular Meeting
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Staff Recommended Action for this Program to Meet Cost Recovery:
The City’s softball league has not been able to
meet its minimum cost recovery requirement due
to a decline in team enrollment that began in FY
2013/14. Although the program did not meet its
minimum again this year, enrollment and cost
recovery continues to trend upward, as shown in
the graph. Staff recommends continuing efforts to
increase league enrollment, reduce costs where
feasible, and add more sports programming to
continue to help defray full-time staff costs.
ADULT BASKETBALL LEAGUES
The Adult Basketball League offers open divisions on Monday and Thursday evenings,
with games played at the Arroyo Vista Recreation Center Gym. League fees ranged from
$350 to $425 per team, based on length of season and registration date. Official’s fees
are paid directly to officials by the teams.
Although participation increased compared to last year, like softball, enrollment has not
quite returned to pre-pandemic levels.
Adult Basketball
Summer
2023
Fall
2023
Winter
2023-24
Spring
2024
Total FY
23/24
FY
2022/23
FY
2021/22
Teams 16 14 14 14 58 53 50
Players 128 112 112 112 464 540 382
Revenue $4,590 $4,675 $4,103 $4,737 $18,105 $18,001 $15,970
Direct Costs $2,163 $1,607 $1,510 $1,768 $7,048 $5,830 $8,204
Indirect Costs
F/T Staff $1,549 $1,549 $1,549 $1,177 $5,824 $13,176 $16,608
Overhead Costs $2,356 $2,144 $2,199 $2,074 $8,773 $7,310 $5,265
Total Costs $6,068 $5,300 $5,258 $5,019 $21,645 $26,316 $30,078
Gross Revenue / (Subsidy) $2,427 $3,068 $2,593 $2,969 $11,057 $12,171 $7,766
Net Revenue / (Subsidy) ($1,478) ($625) ($1,155) ($282) ($3,540) ($8,315) ($14,108)
Cost Recovery Summary (Category: Adult Sports Programs)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 76% 75% 100%
Minimum Recovery Met: YES
DROP IN BASKETBALL
This program was implemented in spring 2024. The intent was to allow for paid open gym
times for adults to play pick up basketball. The program took place on Tuesday evenings
from 7:00-9:00 p.m. at the AVRC gym. Admission was $10 per night, or $30 for 6 nights.
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Parks and Recreation Commission
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Drop In Basketball Total FY 23/24 FY 2022/23 FY 2021/22
Players 44 Not offered Not offered
Revenue $220
Direct Costs $516
Indirect Costs
F/T Staff $372
Overhead Costs $716
Total Costs $1,602
Gross Revenue / (Subsidy) ($296)
Net Revenue / (Subsidy) ($1,382)
Cost Recovery Summary (Category: Adult Sports Programs)
Recovered Minimum Target
Percent Direct Costs Recovered: 43% 100% 100%
Percent Division Indirect Costs Recovered: 0% 75% 100%
Minimum Recovery Met: NO
Staff Recommended Action for this Program to Meet Cost Recovery:
Staff recommends giving the program more time to build interest and increase
attendance. If the program does not improve during the next two seasons, it will be
discontinued.
BASKETBALL 3V3 TOURNAMENT
Two tournaments were offered in the 2023/24 year. The summer tournament was held
on July 30 at the AVRC gym. A total of teams participated. A winter tournament was also
offered, but cancelled due to lack of enrollment.
3v3 Basketball Tournament FY 23/24 FY 2022/23 FY 2021/22
Teams 4 Not offered Not offered
Players 20
Revenue $300
Direct Costs $399
Indirect Costs
F/T Staff $574
Overhead Costs $194
Total Costs $1,166
Gross Revenue / (Subsidy) ($99)
Net Revenue / (Subsidy) ($866)
Cost Recovery Summary (Category: Adult Sports Programs)
Recovered Minimum Target
Percent Direct Costs Recovered: 75% 100% 100%
Percent Division Indirect Costs Recovered: 0% 75% 100%
Minimum Recovery Met: NO
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Staff Recommended Action for this Program to Meet Cost Recovery:
Staff recommends giving the program one more year to gain interest. If the program does
not have higher enrollment in 2024/25, it will be discontinued.
ADULT SOCCER LEAGUES
The Adult Soccer League was reinstated in the spring of 2022, after a 7-year hiatus. This
year soccer was offered for three seasons. Divisions included Coed on Tuesday evenings
and Mens on Wednesday evenings. Games are played at AVCP Athletic Fields. League
fees ranged from $375 to $425 per team, based on length of season and registration date.
Official’s fees are paid directly to officials by the teams.
Adult Soccer
Summer
2023
Fall
2023
Spring
2024
Total FY
23-24
FY
2022/23
FY
2021/22
Teams 14 18 18 50 44 13
Players 182 234 234 650 660 130
Revenue $4,710 $6,395 $6,169 $17,274 $15,576 $5,075
Direct Costs $3,414 $2,075 $3,593 $9,082 $7,659 $2,511
Indirect Costs 0
F/T Staff $1,882 $1,882 $1,882 $5,646 $10,603 $4,805
Overhead Costs $1,589 $3,195 $2,857 $7,641 $5,840 $1,393
Total Costs $6,885 $7,152 $8,332 $22,369 $24,102 $8,709
Gross Profit / (Loss) $1,296 $4,320 $2,576 $8,192 $7,917 $2,564
Net Profit / (Loss) ($2,175) ($757) ($2,163) ($5,095) ($8,526) ($3,634)
Cost Recovery Summary (Category: Adult Sports Programs)
Recovered Minimum Target
Percent Direct Costs Recovered: 100% 100% 100%
Percent Division Indirect Costs Recovered: 60% 75% 100%
Minimum Recovery Met: NO
Staff Recommended Action for this Program to Meet Cost Recovery:
Although this program did not meet its’ cost recovery minimum for the second year in a
row, indirect cost recovery improved significantly, for 48% last year to 60% this year. Staff
recommends taking the same approach with soccer as recommended for softball.
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, picnic pavilion costs, court costs, parking lot
costs, and indoor room costs are included in the overhead calculations for rentals. This
report includes rentals from June 1, 2023, through May 31, 2024.
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Parks and Recreation Commission
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Facility Rentals FY 2023/24 FY 2022/23 FY 2021/22
Total Rental Hours (facilities and equipment) 27,204 24,103 21,807
Rental Headcount 811,890 537,786 274,024
Revenue $397,780 $343,548 $342,791
Direct Costs $40,734 $24,833 $14,767
Indirect Costs
F/T Staff $105,293 $106,145 $94,206
Overhead Costs $151,391 $133,308 $131,869
Total Costs $297,418 $264,286 $240,842
Gross Profit / (Loss) $357,046 $318,715 $328,024
Net Profit / (Loss) $100,362 $79,262 $101,949
STAFF RECOMMENDATION
Provide feedback on the cost recovery report and direct staff to present the report to the
City Council.
27