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Home My WebLink AboutAGENDA REPORT 2018 0207 CCSA REG ITEM 10J ITEM 10.J. CITYOF MOORPARK,CALIFOR1.0 City Council Meeting -7-20i( ACTION: MOORPARK CITY COUNCIL ay: e AGENDA REPORT TO: Honorable City Council FROM: Jeremy Laurentowski, Parks and Recreation Director BY: Stephanie Anderson, Recreation Services Manager DATE: December 27, 2017 (Meeting of 2/7/18) SUBJECT: Consider Recreation Programs Cost Recovery Summary Fiscal Year 2016-2017 BACKGROUND On January 18, 2012, the City Council approved the Recreation Programs and Services Cost Recovery Policy (Policy.) Although the Policy was revised in 2016 to include certain Active Adult Center programs and was renamed "Recreation and Active Adult Programs and Services Cost Recovery Policy", this report will include only Recreation Division programs. The Policy defines costs, revenue sources, program categories, and recovery levels. Costs currently reported include direct costs (costs charged to the programs' line item budget and part-time staff costs) and indirect costs (full-time staff costs and overhead costs such as facility use and general department supplies.) Each program offered by the Recreation Division is assigned a program category, based on factors including type, purpose, and program structure. Program categories are each placed into a recovery level. There are five recovery levels, ranging from level 1 (high subsidy) to level 5 (minimal subsidy). The Policy establishes both the minimum cost recovery and target cost recovery requirements for each program category. Both the minimum and target amounts are noted in the cost recovery summaries in this report. Programs are expected to reach their minimum recovery goal within a period not to exceed one year. Programs that are unable to meet the minimum cost recovery will be reviewed for consideration of appropriate action, including restructuring or eliminating the program. The City Manager is also authorized to exclude individual programs from the requirements of the Policy. The Policy requires an annual reporting to the Parks and Recreation Commission and Moorpark City Council, including whether programs met their cost recovery goals. 202 Moorpark City Council February 7, 2018 Page 2 DISCUSSION This report serves as a financial summary of Recreation Division programs for the fiscal year 2016-2017. The seasons included are Summer 2016 (June through August), Fall 2016 (September through November), Winter 2017 (December through February), and Spring 2017 (March through May). Included in this report are 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 2016/2017 fiscal year programs are estimated and based on the percentage of staff time spent on each program. The report was presented to the Parks and Recreation Commission on December 4, 2017 to provide feedback on the report. The Commission was pleased with the report and agreed with staffs recommendation to continue to work toward meeting cost recovery goals for adult sports and teen programs and to not discontinue any programs at this time. Although not governed by the Policy, this report also includes a financial analysis of park and Arroyo Vista Recreation Center Rentals, which are managed by the Recreation Division. A total program cost/revenue summary, and a total program plus rental cost/revenue summary, are also included in this report. COST RECOVERY GOAL SUMMARY Programs meeting target Programs meeting minimum Programs not meeting cost recovery goal cost recovery goal minimum cost recovery goal 3rd of July Fireworks Halloween Fest N Films Movies in the Park Extravaganza Breakfast with Santa Teen Events Camp Moorpark Moorpark Has Talent Adult Basketball League Easter Egg Hunt Adult Softball League Community Yard Sale Recreation Classes Youth Basketball League COST RECOVERY SUMMARIES FOR RECREATION PROGRAMS 3rd of July Fireworks Extravaganza Sunday, July 3, 2016 from 4:00 to 10:00 p.m. at AVCP. Admission $5.00 per person. 203 Moorpark City Council February 7, 2018 Page 3 Fireworks Extravaganza Financial Summary FY 15/16 FY 14/15 Participation 13,300 11,800 11,700 Revenue $71,246 $61,948 $63,133 Direct Costs $55,458 $49,842 $49,236 Indirect Costs F/T Staff $23,855 $17,047 $18,803 Overhead Costs $1,676 $2,340 $1,881 Total Costs $80,989 $69,229 $69,920 Gross Profit / (Loss) $15,788 $12,106 $13,897 Net Profit I (Loss) ($9,743) ($7,281) ($6,787) Cost Recovery summary (Category: Community Event) Recovered Minimum Target Percent Direct Costs Recovered: 100% 25% 100% Percent Division Indirect Costs Recovered 62% 0% 25% Minimum Recovery Met: Yes Target Recovery Met: Yes Movies in the Park Fridays, July 22 and August 5 from 7:00-10:00 p.m. at Peach Hill Park. Free admission. Movies in the Park Financial Summary FY 15/16 FY 14/15 Participation 750 Not offered Not offered Revenue $282 Direct Costs $1,788 Indirect Costs F/T Staff $2,756 Overhead Costs $175 Total Costs $4,719 Gross Profit / (Loss) ($1,506) Net Profit/ (Loss) ($4,437) Cost Recovery summary (Category: Community Event) Recovered Minimum Target Percent Direct Costs Recovered: 16% 50% 100% Percent Division Indirect Costs Recovered 0% 0% 50% Minimum Recovery Met: No Target Recovery Met: No 204 Moorpark City Council February 7, 2018 Page 4 Halloween Fest N' Films (formerly Trick or Treat Village) Saturday, October 29, 2016 from 5:00 to 8:30 p.m. at AVCP. Free admission to movie; small fee for activity wristbands. Halloween Event Financial Summary FY 15/16 FY 14/15 Participation 100 325 300 Revenue $1,562 $2,211 $4,605 Direct Costs _ $2,218 $1,739 $2,952 Indirect Costs F/T Staff $8,059 $6,771 $7,226 Overhead Costs $339 $857 $891 Total Costs $10,616 $9,367 $11,069 Gross Profit / (Loss) ($656) $472 $1,653 Net Profit/ (Loss) ($9,054) ($7,156) ($6,464) Cost Recovery summary (Category: Special Event): Recovered Minimum Target Percent Direct Costs Recovered: 70% 50% 100% Percent Division Indirect Costs Recovered 0% 0% 50% Minimum Recovery Met: Yes Target Recovery Met: No Breakfast with Santa Saturday, December 17, 2016 with seatings at 8:30 a.m. and 10:00 a.m. at AVRC. Registration fee $10.00 per person, infants 1 and under free. Breakfast with Santa Financial Summary FY 15/16 14/15 Enrollments 204 157 199 Revenue $1,930 $1,530 $1,920 Direct Costs $3,865 $3,027 $2,089 Indirect Costs F/T Staff $3,874 $3,790 $3,485 Overhead Costs $256 $481 $394 Total Costs $7995 $7,298 $5,968 Gross Profit / (Loss) ($1,935) ($1,497) ($169) Net Profit/ (Loss) ($6,065) ($5,768) ($4,048) 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 Target Recovery Met: No 205 Moorpark City Council February 7, 2018 Page 5 Moorpark Has Talent Friday, March 17, 2017 from 7:00 to 9:00 p.m. at HSAC. Tickets $10.00 each pre-sale, $12.00 at the door. Audition fee $10.00. Acts auditioned: 16. Total tickets sold: 239. Moorpark Has Talent Financial Summary FY 15/16 FY 14/15 Attendance 255 205 258 Revenue $3,862 $2,026 $3,744 • Direct Costs $2,716 $1,000 $1,915 Indirect Costs F/T Staff $6,068 $5,404 $4,585 Overhead Costs $157 $340 $274 Total Costs $8,941 $6,744 $6,774 Gross Profit / (Loss) $1,146 $1,026 $1,829 Net Profit I (Loss) ($5,079) ($4,718) ($3,030) Cost Recovery summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 100% 50% 100% Percent Division Indirect Costs Recovered 18% 0% 100% Minimum Recovery Met: Yes Target Recovery Met: No Easter Egg Hunt Saturday, April 15, 2017 from 10:00 a.m. to 1:00 p.m. at AVCP. General admission wristband $5.00 each; all access wristband $10.00 each. Total wristbands sold: 500. Easter Egg Hunt Financial Summary FY 15/16 FY 14/15 Attendance 1,000 1,000 1,250 Revenue $4,190 $3,395 $3,376 Direct Costs $3,618 $3,255 $2,693 Indirect Costs F/T Staff $6,882 $5,085 $4,366 Overhead Costs $432 $644 $375 Total Costs $10,932 $8,984 $7,435 Gross Profit / (Loss) $572 $140 $683 Net Profit/ (Loss) ($6,742) ($5,589) ($4,058) Cost Recovery summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 100% 50% 100% Percent Division Indirect Costs Recovered 08% 0% 50% Minimum Recovery Met: Yes Target Recovery Met: No 206 Moorpark City Council February 7, 2018 Page 6 Community Yard Sale Saturday, May 6, 2017 from 8:00 a.m. to 11:00 a.m. at AVCP. Free admission; vendor fee $15.00 per space. Total vendors: 30. Event closed early due to rain. Community Yard Sale Financial Summary FY 15/16 FY 14/15 Attendance 300 950 934 Revenue $480 $630 $630 Direct Costs $180 $164 $816 Indirect Costs F/T Staff $3,311 $2,571 $2,267 Overhead Costs $124 $401 $189 Total Costs $3,615 $3,136 $3,272 Gross Profit / (Loss) $300 $466 ($186) Net Profit/ (Loss) ($3,135) ($2,506) ($2,642) Cost Recovery summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 100% 50% 100% Percent Division Indirect Costs Recovered 9% 0% 50% Minimum Recovery Met: Yes Target Recovery Met: No Teen Events and Volunteer Program General Teen Event Financial Summaries FY 15/16 FY 14/15 Participation (Total) 151 134 228 Revenue $140 $60 $496 Direct Costs $361 $314 $1,361 Indirect Costs F/T Staff $5,653 $21,786 $23,874 Overhead Costs $1,911 $3,308 $2,795 Total Costs $7,925 $25,408 $28,130 Gross Profit / (Loss) ($221) ($254) ($865) Net Profit/ (LossL ($7,785) ($25,348) ($27,534) Cost Recovery summary (Category: Special Event) Recovered Minimum Target Percent Direct Costs Recovered: 39% 50% 100% Percent Division Indirect Costs Recovered 0% 0% 50% Minimum Recovery Met: No Target Recovery Met: No 207 Moorpark City Council February 7, 2018 Page 7 i TEEN PROGRAMS: Summer 2016 to Spring 2017 Teen Events _ PROGRAM DATE Fee(s) PARTICIPANTS REVENUE DESCRIPTION Skate Night 6/11/2016 Free 0 $ - cancelled Skate Night 8/13/2016 Free 0 $ - cancelled Cupcake Challenge 7/16/2016 $10/team 0 $ - cancelled Cupcake Challenge 10/21/2016 $10/team 24 $ 60.00 Halloween theme Cupcake Challenge 2/11/2017 $10/team 24 $ 50.00 Valentine theme Cupcake Challenge 5/12/2017 $10/team 12 $ 30.00 Spring theme SUBTOTAL TEEN EVENTS 60 $ 140.00 Teen Workshops None offered $ - SUBTOTAL TEEN WORKSHOPS 0 $ - Teen Volunteer Days PROGRAM DATE Fee(s) PARTICIPANTS REVENUE DESCRIPTION Volunteer Day 6/25/2016 Free 0 $ - cancelled Volunteer Day 10/22/2016 Free 8 $ - Clean AVRC storage Volunteer Day 10/29/2016 Free 16 $ - Fest N Films Volunteer Day 12/16/2016 Free 11 $ - Breakfast w/Santa prep Volunteer Day 12/17/2016 Free 12 Breakfast w/Santa Volunteer Day 2/25/2017 Free 6 $ - Egg Hunt prep Volunteer Day 4/8/2017 Free 13 $ - Egg Hunt prep Volunteer Day 4/15/2017 Free 20 $ - Egg Hunt Volunteer Day 4/22/2017 Free 5 $ - Park Improvements SUBTOTAL VOLUNTEER PROGRAM 91 $ - GRAND TOTALS 151 $ 140.00 208 , Moorpark City Council February 7, 2018 Page 8 Recreation Classes Recreation Classes Summer Fall Winter Spring Total FY FY 15/16 FY 14/15 Financial Summary 2016 2016 16/17 2017 16/17 Classes Offered 152 113 83 111 459 461 479 Classes Run 92 73 46 67 278 312 303 Classes Canceled 60 40 37 44 181 149 176 Cancelation Rate 39% 35% 45% 40% _ 39% 31.25% 36.4% Enrollments 486 448 361 488 1783 2153 2162 Revenue $41,660 $56,722 $51,558 $60,288 $210,228 $226,429 $222,211 Direct Costs $29,257 $41,168 $37,572 $43,936 $151,933 $159,519 $156,086 Indirect Costs FIT Staff $12,819 $12,819 $12,819 $12,819 $51,276 $79,764 $76,124 Overhead Costs $4,796 $7,287 $4,642 $6,378 $23,103 $25,609 $21,603 Total Costs $46,872 $61,274 $55,033 $63,133 $226,312 $264,892 $253,809 Gross Profit / (Loss) $12,403 $15,554 $13,986 $16,352 $58,295 $66,910 $66,125 Net Profit/ (Loss) ($5,212) ($4,552) ($3,475) ($2,845) ($16,084) ($38,463) ($31,602) Cost Recovery summary (Category: Recreation Classes): Recovered Minimum Target Percent Direct Costs Recovered: 100% 100% 100% Percent Division Indirect Costs Recovered 78% 75% 100% Minimum Recovery Met: Yes Target Recovery Met: No I Camp Moorpark Camp Moorpark Summer Fall Winter Spring Total FY FY 15/16 FY 14/15 Financial Summary 2016 2016 16/17 2017 16/17 Average Daily Attendance 112.5 26 23.7 29.9 83.8 70.0 62.9 Participants (unduplicated) 323 64 57 61 505 449 387 Total Enrollments 5176 156 213 239 5784 4762 4,468 Revenue $196,028 $5,634 $7,230 $7,520 $216,412 $175,279 $151,581 Direct Costs $130,659 $4,361 $4,960 $6,181 $146,161 $134,167 $129,108 Indirect Costs F/T Staff $48,587 $1,383 $723 $1,095 $51,788 $75,710 $74,044 Overhead Costs $13,718 $965 $1,491 $1,257 $17,431 $21,373 $19,810 Total Costs $192,964 $6,709 $7,174 $8,533 $215,380 $231,250 $239,372 Gross Profit / (Loss) $65,369 $1,273 $2,270 $1,339 $70,251 $41,112 $22,473 Net Profit/ (Loss) $3,064 ($1,075) $56 ($1,013) $1,032 ($55,971) ($71,291) 209 Moorpark City Council February 7, 2018 Page 9 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 Target Recovery Met: Yes CAMP MOORPARK PROGRAM SUMMARY Summer 2016 through Spring 2017 Annual registration fee: $35/$25; theme park pass: $100 • PROGRAM DATES HOURS DAIILY FEES Summer Camp Moorpark Monday-Friday 6/13-8/16 (46 days) 7:00 a.m.-6:00 p.m. $30-$57 Adventure Camp Monday-Friday 6/13-8/16 (46 days) 7:00 a.m.-6:00 p.m. $27-$57 Fall Camp Moorpark 10/3, 10/12, 10/31, 11/21-23 (6 days) 8:00 a.m.-6:00 p.m. $30-$42 Winter Camp Moorpark 12/27-30, 1/3-6, 1/23 (9 days) 8:00 a.m.-6:00 p.m. $30-$42 Spring Camp Moorpark 3/13, 3/20-24, 4/14, 4/17 (8 days) 8:00 a.m.-6:00 p.m. $30-$42 Program held at AVRC,with off-site field trips during the summer. Adult Softball Leagues Men's divisions on Thursday nights and coed divisions on Friday nights. Games played at AVCP and PHP. Registration fee $425.00 per team. Summer Fall Spring Total FY Adult Softball 2016 2016 2017 16/17 FY 1516 FY 1415 Teams 20 16 21 57 55 65 Players 337 258 309 904 896 1,069 Revenue $8,500 $6,800 $8,925 $24,225 $23,375 $27,625 Direct Costs $3,824 $3,412 $2,550 $9,786 $11,917 $13,785 Indirect Costs FIT Staff $5,209 $5,209 $5,209 $15,627 $12,091 $11,958 Overhead Costs $2,326 $2,845 $2,481 $7,652 $9,047 $10,787 Total Costs $11,359 $11,466 $10,240 $33,065 $33,055 $36,530 Gross Profit / (Loss) $4,676 $3,388 $6,375 $14,439 $11,458 $13,840 Net Profit/ (Loss) ($2,859) ($4,666) ($1,315) ($8,840) ($9,680) ($8,905) 210 Moorpark City Council February 7, 2018 Page 10 Cost Recovery summary (Category: Adult Sports Programs): Recovered Minimum Target Percent Direct Costs Recovered: 100% 100% 100% Percent Division Indirect Costs Recovered 62% 75% 100% Minimum Recovery Met: No Target Recovery Met: No Adult Basketball Leagues Monday and Thursday nights, games at AVRC. Registration fee $375.00 per team in Summer/Fall/Spring, $325 per team in Winter. Summer Fall Winter Spring Total FY FY 15/16 FY 1415 Adult Basketball 2016 2016 16/17 2017 16/17 Teams 14 14 14 12 54 54 54 Players 132 135 139 119 525 549 510 Revenue $5,250 $5,250 $4,550 $4,500 $19,550 $19,550 $19,550 Direct Costs $1,738 $1,709 $1,440 $1,816 $6,703 $6,742 $5,392 Indirect Costs F/T Staff $3,861 $3,861 $3,861 $3,861 $15,444 $12,780 $10,696 Overhead Costs $1,600 $1,594 $1,601 $1,908 $6,703 $9,493 $7,603 Total Costs $7,199 $7,164 $6,902 $7,585 $28,850 $29,015 $23,690 Gross Profit / (Loss) $3,512 $3,541 $3,110 $2,684 $12,847 $12,808 $14,158 Net Profit/ (Loss) ($1,949) ($1,914) ($2,352) ($3,085) ($9,300) ($9,465) ($4,140) Cost Recovery summary (Category: Adult Sports Programs): Recovered Minimum Target Percent Direct Costs Recovered: 100% 100% 100% Percent Division Indirect Costs Recovered 58% 75% 100% Minimum Recovery Met: No Target Recovery Met: No Adult Soccer Leagues Adult soccer leagues were not offered during the 2016/2017 fiscal year. 211 Moorpark City Council February 7, 2018 Page 11 Youth Basketball League Saturdays games with weekly practices. Games and weekly practices at AVRC. Registration fees $79.00 to $94.00 per player. Summer Fall Winter Spring Total FY FY 15/16 FY 14/15 Youth Basketball 2016 2016 16/17 2017 16/17 Enrollments 131 138 190 143 602 596 542 Revenue $10,979 $11,533 $16,686 $12,742 $51,940 $49,513 $41,209 Direct Costs $6,061 $5,600 $8,418 $6,390 $26,469 $27,390 $20,744 Indirect Costs FIT Staff $5,446 $5,446 $5,446 $5,446 $21,784 $16,916 $17,523 Overhead Costs $3,103 $3,369 $4,621 $3,807 $14,900 $20,193 $15,318 Total Costs $14,610 $14,415 $18,485 $15,643 $63,153 $64,499 $53,585 Gross Profit / (Loss) $4,918 $5,933 $8,268 $6,352 $25,471 $22,123 $20,465 Net Profit/ (Loss) ($3,631) ($2,882) ($1,799) ($2,901) ($11,213) ($14,986) ($12,376) Cost Recovery summary (Category: Youth Sports Programs): Recovered Minimum Target Percent Direct Costs Recovered: 100% 100% 100% Percent Division Indirect Costs Recovered 69% 50% 75% Minimum Recovery Met: Yes Target Recovery Met: No STAFF RECOMMENDED ACTIONS FOR PROGRAMS NOT MEETING MINIMUM COST RECOVERY GOALS Movies in the Park This new event was highly successful, with 750 total attendees. However, the only revenue source utilized was food sales, which was insufficient to raise the revenue needed to meet the minimum cost recovery requirement. For the 2017 event, staff implemented a sponsorship program, which raised over $1,300. It is anticipated that sponsorships will increase, and the program will be able to meet the minimum cost recovery requirement in the future. Teen Events Overall, teen participation increased this year. However, the participation increase in teen events for which fees are charged was not sufficient to bring in enough revenue to meet the minimum cost recovery requirement. Staff will continue to focus on building teen programs and exploring other new recreational programs for the teen population. Adult Softball League Although the overall number of teams, and subsequently revenue, increased slightly this year compared to last year, the softball league has not been able to meet its minimum cost recovery requirement. The league has not met the minimum requirement for the 212 Moorpark City Council February 7, 2018 Page 12 past four years, due to a decline in team enrollment that began in the 13/14 fiscal year, as summarized in the chart below: Fiscal Year 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 2016/2017 #of Teams 83 81 67 65 55 57 Staff have worked to reduce the direct costs for the league. Overhead costs have been stable for the past two years. If costs remain stable, a minimum of 65 teams would be needed to meet the minimum cost recovery requirement for 2017/2018. Based on team enrollment from Summer 2017 (20 teams) and Fall 2017 (19) teams, it is unlikely the league will reach 65 teams for the 2017/2018 fiscal year (26 teams would need to participate in Spring 2018.) Based on enrollment trends for softball, staff will work on implementing new and additional sports programs and leagues in order to defray the full-time staff costs associated with each sports program. With less overhead costs, the softball league should be able to meet the minimum cost recovery requirement with the number of teams that have been participating for the past two years. Adult Basketball League The basketball league was able to meet its minimum cost recovery requirement two years ago. However, it did not meet the minimum this year or last year, as a result of increases in both direct and indirect costs, but no correlating increase in revenue. If costs remain stable, the league would need at least 60 teams per fiscal year to meet the minimum cost recovery requirement. Registration trends indicate it is unlikely enrollments will increase to this number, therefore, like softball, staff will work on implementing new and additional sports programs and leagues in order to defray the full-time staff costs associated with each sports program. FINANCIAL ANALYSIS OF PARK AND AVRC FACILITY RENTALS Figures below include participants as indicated on paid rental permits, including those for youth sports organizations, for the Arroyo Vista Recreation Center, and all City park facilities. Not included in participation is use by the public without permits, use by City- run programs included elsewhere in this report, and Moorpark Community Center rentals, which were not managed by the Recreation Division during the 2016/2017 fiscal year. (It should be noted that the Recreation Division assumed responsibility for Moorpark Community Center rentals starting with the 2017/2018 fiscal year, so figures for the Moorpark Community Center will be included in future reports.) Field costs, field light costs, and indoor room costs are included in the overhead calculations for rentals. It should be noted that costs for other outdoor rentable facilities including picnic pavilions and tennis courts are not yet included in cost calculations. Therefore, the net profit may actually be considerably lower than reported. It should be noted that park and facility rentals are not governed by the Policy. This section is included for informational purposes. 213 I Moorpark City Council February 7, 2018 Page 13 Facility Rentals (Parks and AVRC) FY 15/16 FY 14/15 Total Rental Hours (facilities and equipment) 16,584 17,942.75 16,634 Rental Headcount 33,082 35,911 44,764 Revenue $202,787 $204,064 $204,765 Direct Costs $7,564 $7,215 $7,868 Indirect Costs F/T Staff $89,815 $74,627 $66,631 Overhead Costs $94,352 $104,901 $88,310 Total Costs $191,730 $185,743 $162,809 Gross Profit / (Loss) $195,223 $196,849 $196.896 Net Profit/ (Loss) $11,056 $17,321 $41,955 SUMMARY TABLES Below are tables summarizing cost recovery figures for Recreation Division programs for the 2016/2017 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. EVENTS SUMMARY Fireworks Movies in the Halloween Breakfast with Moorpark Has Easter Egg Community EVENTS Extravaganza Park Fest N'Film Santa Talent Hunt Yard Sale SUBTOTAL Participation 13,300 750 100 204 255 1,000 300 15,909 Revenue $71,246 $282 $1,562 $1,930 $3,862 $4,190 $480 $83,552 Direct Costs $55,458 $1,788 $2,218 $3,865 $2,716 $3,618 $180 $69,843 Indirect Costs F/T Staff $23,855 $2,756 $8,059 $3,874 $6,068 $6,882 $3,311 $54,805 Overhead Costs $1,676 $175 $339 $256 $157 $432 $124 $3,159 Total Costs $80,989 $4,719 $10,616 $7,995 $8,941 $10,932 $3,615 $127,807 Gross Profit/(Loss) $15,788 ($1,506) ($656) ($1,935) $1,146 $572 $300 $13,709 Net Profit/(Loss) ($9,743) ($4,437) ($9,054) ($6,065) ($5,079) ($6,742) ($3,135) ($44,255) Adult Youth TOTAL ALL ALL RECREATION Events Teen Recreation Camp Adult Softball Basketball Basketball RECREATION PROGRAMS SUMMARY Programs Classes Moorpark League League League PROGRAMS Participation 15,909 151 1783 5784 904 525 soz 25,658 Revenue $83,552 $140_ $210,228 $216,412 $24,225 $19,550 $51,940 $606,047 Direct Costs $69,843 $361 $151,933 $146,161 $9,786 $6,703 $26,469 $411,256 Indirect Costs • Fr Staff $54,805 $5,653 $51,276 $51,788 $15,627 $15,444 $21,784 $216,377 Overhead Costs $3,159 $1,911 $23,103 $17,431 $7,652 $6,703 $14,900 $74,859 Total Costs $127,807 $7,925 $226,312 $215,380 $33,065 $28,850 $63,153 $702,492 Gross Profit/(Loss) $13,709 ($221) $58,295 $70,251 $14,439 $12,847 $25,471 $194,791 Net Profit/(Loss) ($44,255) ($7,785) ($16,084) $1,032 ($8,840) ($9,300) ($11,213) ($96,445) 214 Moorpark City Council February 7, 2018 Page 14 Cost Recovery summary (Informational Purposes Only) Recovered Minimum Target Percent Direct Costs Recovered: 100% N/A N/A Percent Division Indirect Costs Recovered 67% N/A N/A The table below summarizes the total performance for Recreation Division programs combined with rentals managed by the Recreation Division. As noted earlier, the Policy does not apply to rentals, and there is no overall minimum cost recovery requirement for the Recreation Division. ALL RECREATION TOTAL PROGRAMS AND TOTAL ALL TOTAL PROGRAMS PARKS/AVRC RENTALS RECREATION RENTALS AND PROGRAMS SUMMARY RENTALS Participation 25,658 33,082 58,740 Revenue $606,047 $202,787 $808,834 Direct Costs $411,256 57,564 $418,820 Indirect Costs F/T Staff $216,377 $89,815 $306,192 Overhead Costs $74,859 $94,352 $169,211 Total Costs $702,492 $191,730 $894,222 Gross Profit / $194,791 $195,223 $390,014 (Loss) Net Profit / (Loss) ($96,445) $11,056 ($85,389) 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 STAFF RECOMMENDATION Receive and file report. 215