Adopted. Budgets 2018

Transcription

1 Adopted Budgets 2018

2 Dear Board of Commissioners, Staff and Constituents of Three Rivers Park District It is my sincere pleasure to present the Three Rivers Park District 2018 Approved Budgets. These nine budgets show how the Park District will collect and spend $68.5 million to operate, maintain and improve park facilities, programs and operations. They also describe the goals and objectives that are the basis of the budgets and will guide Park District operations for the 2018 year. Balancing the need to protect the regions natural resources while addressing the interests of park users remains a balancing act for the Park District. These two core values are included in the Park District s mission statement and are meant to ensure that both issues are considered equally as decisions are made. The 2018 budgets address the financial and philosophical issues associated with an increasing number of park users and the need to be proactive in protecting natural resources from contamination and degradation. Operations are also heavily impacted by the weather, both good and bad, as the past several years have shown. The 2018 Adopted Budgets anticipate these trends continuing and are well positioned to respond quickly should conditions merit. The completion of the budgets presented here would not have been possible without the leadership and guidance of the Board of Commissioners. In addition, the dedication, creativity and help of the Superintendent, Associate Superintendents, Directors and variety of Park District staff were invaluable during the budget preparation. My sincere thanks to everyone involved for your support and leadership in both preparing the 2018 budgets and in operating and leading the Park District on a daily basis. Respectfully submitted, Howard D. Koolick Director of Finance/Chief Financial Officer

3 THREE RIVERS PARK DISTRICT 2018 REVENUE BUDGET SUMMARY Hyland General Fund Ski and Baker Eagle Operating Snowboard National Lake Budget Area Golf Golf Property Taxes $ 30,927,071 $ -- $ -- $ 349,440 Park Use Revenue Program Fees 1,611, Reservations 261, Camping 378, Swimming Fees 656, Cross Country Ski Pass Fees 591, Pet Exercise Area Pass Fees 252, Special Use Fees 345, Green Fees ,151, ,366 Driving Range , ,362 Lift Tickets 202,599 1,715, Lessons 200, ,000 85,000 92,000 Tube Rental 567, Concessions 152, , ,000 32,626 Facility Rental 536, ,000 3,500 7,500 Equipment Rental 360, , ,379 54,073 Other 667, , ,957 71,600 Total Park Use Revenue 6,785,164 4,335,000 1,996, ,527 Intergovernmental Revenue State Operations and Maintenance Funding 788, State Lottery-in-lieu-of Funding 258, Other State Grants 165, Federal Grant Other Total Intergovernmental Revenue 1,213, Interest Earnings 200, , Charges for Services 121, Other Revenue 54,886 64, ,000 Operating Transfers 130, Bond Proceeds Planned Fund Balance Reduction Total $ 39,432,770 $ 4,399,000 $ 1,999,497 $ 1,192,967

4 Scott Glen Three Rivers Equipment Asset Total Lake Operating ISF Concession Management All Funds Golf Fund Fund Fund Program Budget $ -- $ -- $ -- $ -- $ -- $ 31,276, , ,702, , , , , , , , , , , , , , ,182, ,071 68, , ,917,599 98,000 55, ,527, ,409 56,000 25, , ,742, , ,388 92,263 82, ,276,061 61,876 72, ,339, , , , ,059, , , , ,450,000 1,817, , ,141,880 3,309, ,120,000 1,120, ,496, ,000 1,696, ,674, ,911,880 8,799, , , ,615, ,737,426 5,000 4, ,000 21, , , , ,568,813 8,568, , ,000 $ 959,101 $ 2,404,441 $ 2,930,590 $ 468,000 $ 14,700,693 $ 68,487,059

5 THREE RIVERS PARK DISTRICT 2018 EXPENDITURE BUDGET SUMMARY Hyland General Fund Ski and Baker Eagle Operating Snowboard National Lake Budget Area Golf Golf Park and Trail Maintenance Maintenance $ 9,064,167 $ 1,418,704 $ 1,093,542 $ 383,088 Central Services 1,339, Total Park and Trail Operations 10,403,584 1,418,704 1,093, ,088 Public Safety 2,040, Recreation, Education and Natural Resources Facility Operations 3,536,684 1,915, , ,661 Nature and Outdoor Education 5,856, Recreation Programming 795, Forestry and Horticulture 1,864, Wildlife 588, Water Resources 576, Lessons ,736 72, ,894 Other 863, Total Recreation, Education and Natural Resources 14,081,942 2,331, , ,555 Administration Board of Commissioners 185, Office of the Superintendent 776, Total Administration 961, Park Design and Planning Design 595, Planning 604, Research 276, Total Park Design and Planning 1,476,

6 Scott Glen Three Rivers Equipment Asset Total Lake Operating ISF Concession Management All Funds Golf Fund Fund Fund Program Budget $ 377,002 $ 1,154,298 $ -- $ -- $ -- $ 13,490, ,930, ,270, ,002 1,154,298 2,930, ,760, , ,170, , , , ,781, , ,873, , , ,864, , ,660 72, , , , , , , ,252, , , , , , , , , ,000 1,816,553

7 THREE RIVERS PARK DISTRICT 2018 EXPENDITURE BUDGET SUMMARY Hyland General Fund Ski and Baker Eagle Operating Snowboard National Lake Budget Area Golf Golf General Government Functions Finance, Risk Management and Debt Administration 1,496, , ,900 Communications 1,097, Community Engagement 824,015 Human Resources 2,077, Information Technology 2,094, Guest Relations 558, Other 617, Total General Government Functions 8,767, , ,900 Capital Outlay and Improvements Equipment 400, Amer. With Disabilities Act Compliance Capital Enhancement Program , Infrastructure Management Program Preservation and Rehabilitation Program Information Technology Program Natural Resources Management Program Major Capital Projects Partnership Projects Sustainability Projects Total Capital Outlay 400, , Operating Transfers 1,031, ,000 32, Contingency 270, , ,357 9,424 Total $ 39,432,770 $ 4,399,000 $ 1,999,497 $ 1,192,967

8 Scott Glen Three Rivers Equipment Asset Total Lake Operating ISF Concession Management All Funds Golf Fund Fund Fund Program Budget 175, ,373, ,097, , ,077, ,094, , , , , , ,926, , , , , , , ,897,637 3,897, ,393,519 3,393, ,280,000 1,280, ,018,677 1,018, , , ,597,000 3,597, ,200 97, ,600 14,360,693 14,821, , ,233,585 2, , ,857 $ 959,101 $ 2,404,441 $ 2,930,590 $ 468,000 $ 14,700,693 $ 68,487,059

9 THREE RIVERS PARK DISTRICT 2018 FULL-TIME EQUIVALENT STAFFING Hyland General Fund Ski and Baker Eagle Operating Snowboard National Lake Budget Area Golf Golf Park and Trail Maintenance Maintenance Central Services Total Park and Trail Operations Public Safety Recreation, Education and Natural Resources Facility Operations Nature and Outdoor Education Recreation Programming Forestry and Horticulture Wildlife Water Resources Lessons Other Total Recreation, Education and Natural Resources Administration Board of Commissioners Office of the Superintendent Total Administration Park Design and Planning Design Planning Research Other Total Park Design and Planning General Government Functions Finance, Risk Management and Debt Administration Communications Community Engagement 8.00 Human Resources Information Technology Guest Relations Total General Government Functions Total Full-Time Equivalent Positions Seasonal Employee Hours 218,179 84,162 29,454 12,265

10 Scott Glen Three Rivers Equipment Asset Total Lake Operating ISF Concession Management All Funds Golf Fund Fund Fund Program Budget ,080 23, , ,316

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12 General Fund Operating Budget

13 2018 General Fund Operating Budget December 21, 2017

14 2018 GENERAL FUND OPERATING BUDGET TABLE OF CONTENTS Page Introduction... 1 Priorities of the 2018 General Fund Operating Budget... 1 Challenges Facing the Park District in 2017 and Beyond... 2 Funding for the 2018 General Fund Operating Budget... 3 Expenses included in the 2018 General Fund Operating Budget... 4 Financial Summaries Revenue Summary by Source... 5 Expenditure Summary by Type... 6 Expenditure Summary by Function Comparison of Actual 2016 and Estimated 2017 Property Tax Levy... 9 Comparison of 2016 and Estimated 2017 Property Tax Amounts for Selected Residential Properties Full Time Equivalent Positions by Division

15 Introduction An annual budget is often viewed as a set of numbers showing what resources are available and how an organization is planning to use them. However, the real value of a budget comes from understanding the organization s goals and priorities that helped determine how the resources would be used, as well as how the organization plans to react to various external factors. By viewing the Park District s 2018 General Fund Operating Budget in this manner readers will gain insight into what the Park District is attempting to accomplish and the challenges it faces. Three Rivers Park District was created in 1957 and is responsible for managing approximately 27,000 acres of parkland and hundreds of miles of trails in the suburbs of Minneapolis. The Park District s mission is to promote environmental stewardship through recreation and education in a natural resources based park system. This mission requires the Park District to consider how best to manage and preserve natural resources while providing unique recreational and educational opportunities. Inclusion of these two core values in the mission statement are meant to ensure the Park District considers both issues financially and philosophically as decisions are made. The 2018 General Fund Budget provides an outline of how the Park District intends to meet these conflicting goals. Priorities of the 2018 General Fund Operating Budget The Park District s 2018 General Fund Operating Budget totals $36,744,835 and provides funding for the priorities identified below through a combination of property taxes, park guest fees, and other sources. Continue to provide high quality facilities, programs and recreational opportunities. The 2018 General Fund Operating Budget continues to provide the public with the high quality facilities, programs and recreational opportunities for which the Park District is known and respected. The Park District s facilities, including visitor centers, nature centers, play areas, picnic shelters and trails, provide users with unique opportunities to interact with or learn about their surroundings. Educational programs led by highly skilled naturalists and recreation staff provide wonderful opportunities to recreate and/or learn about the natural world. And, through a variety of casual recreation opportunities, including biking and hiking on more than 100 miles of regional trails, swimming in a lake or a chlorinated swim pond, and cross country skiing just to name a few, the Park District is dedicated to meeting the desires of its users. Priority for funding in 2018 was given to those budget initiatives that maintain and support the level of service provided in past years. New initiatives and their costs were reviewed and included in the budget, to the extent possible, when required by existing commitments, were considered of a high enough priority to be funded or had the potential to generate revenue to fund other initiatives. Continue to manage natural resources and educate the public on natural resource management issues. Management of open space and natural resources and the education of natural resources issues continues to grow in importance. Invasive species, both aquatic and land based, continue to impact natural resources and the Park District maintains its leadership role and works closely with state and local partners in managing and controlling these threats. The 2018 General Fund Operating Budget will continue to provide the resources necessary to fund water quality testing and studies, wildlife study and management, reforestation, prairie restoration and maintenance of landscaped areas

16 Continue to engage residents of suburban Hennepin County in existing park locations and in resident s local communities. The Park District serves 44 municipalities and has long identified the need to provide services in the communities lacking regional parks. In particular, the Park District has prioritized increasing our presence in first ring communities and continues to reach out to and interact with residents through visits to community festivals and parks, collaborative educational programming at a variety of sites outside of our parks, programs as part of school curriculums and working with other partners to reach targeted populations. The 2018 budget continues to address this need by adding new funding and reallocating resources to allow for more involvement within the communities we serve. Challenges Facing the Park District in 2018 and Beyond Park users continue to enjoy the District s parks and trails in record numbers. Visitation increased 1.2% in 2016 and has increased 80% over the last ten years. Continued increases in trail usage caused by a combination of increased users and the opening of new trail segments will continue to impact the costs of operating and maintaining both parks and trails. Millions Park and Trail Users The increased need to be proactive in protecting natural Park Users Trail Users resources from invasive species and contamination continues to grow. Aquatic invasive species have infiltrated many water bodies in the Park District s jurisdiction. Treatment to eliminate invasives along with efforts to prevent their spreading can be effective, but are also expensive. Forest and prairie invasive species also continue to need attention to preserve those ecosystems. While the Park District can be a leader in controlling invasive species, educating park users and cooperating with other interested groups is absolutely necessary to be successful. The 2018 budget addresses these issues and contains plans to engage the public and other partners. Future budgets will need to continue to include these efforts and the costs associated with them. The Park District s largest revenue stream comes from the property tax levied against all property in suburban Hennepin County. The Park District s ability to levy taxes for operations is limited by state statute to.03224% of taxable market value. While the Park District s levy has always been below the levy limit, the limit and proposed levy are reviewed as part of the budget process to ensure the current year levy complies with state law and that future levies will not be constrained by the levy limit

17 Over the last seven years, the Tax Levy History Park District has worked extremely hard to continue providing core services while 39 adding trails and new services without large tax increases Decreases to the debt service levy have often resulted in corresponding changes to the 24 operating levy in an effort to not increase the tax burden of suburban Hennepin County residents. In fact, the total tax 10.0 levy has increased $900,000, or just 2.2% over the last eight Levy Year Preliminary years. The proposed 2018 levy Operating Levy Debt Service Levy Total Levy continues this trend with an preliminary total levy that is equal to the 2017 total tax levy. In addition, the 2018 budget has been structured to put the District in a position to avoid a levy increase for 2019 as well. $ Millions Other strategies used in past years to limit tax increases have included reallocating resources to higher priority activities and increasing user fees. The 2018 budget does include the reallocation of resources but does not include user fee increases. Various fees were increased in 2015 through 2017 and the impact of these increases, if any, on usage is still unclear. There is a point where increased fees begin to have a diminishing return since a fee that is too high will actually reduce users. The Park District remains committed to balancing the need for fees with the desire to keep park facilities accessible to all and will continue to review fees in the years to come to ensure fees are equitable and continue to encourage participation. The final challenge facing the Park District has been defining the District s role in providing services to the public. While the Park District s taxing jurisdiction is clearly defined as suburban Hennepin County, it is also clear that the District s service area extends beyond the county borders. The Park District needs to continue looking at its role in providing recreational services including searching for partners to help provide services. Currently the Park District partners with a number of cities, school districts and other organizations to provide recreational and educational services. Future partnerships will be needed if the Park District is to continue to meet the user s and taxpayer s recreational and educational needs and desires while facing increasing costs driven by market conditions and continued increase in the number of park visits and requested services. Funding for the 2018 General Fund Operating Budget Funding for the 2018 General Fund Operating Budget is provided by property taxes, user fees, intergovernmental revenues and other miscellaneous revenues. The following table summarizes the sources of funding over the last 4 years: - 3 -

18 Budget Over/(Under) 2017 Budget Source of Revenue Actual Actual Budget Budget Dollars % Property Taxes $27,448,853 $27,824,606 $28,352,364 $30,927,071 $2,574, % Park Use 6,091,652 6,722,350 6,598,736 6,785, , % Grants-Met Council 1,034,566 1,047,297 1,047,297 1,047, Grants-Other 322, , , , Interfund Transfers 72,313 77, , , Interest Income 133,738 83, , , Other Revenue 582, , , ,722 (73,200) (29.29)% Total Revenue $35,686,008 $36,592,983 $36,744,835 $39,432,770 $2,687, % The increase in property taxes appears to be large, however it is fully offset by a decrease in the debt service portion of the tax levy, resulting in the total tax levy for 2018 being equal to the levy in A portion of the levy increase is being used to fund one-time costs so that the expected property tax levy for 2019 can be funded from the existing tax levy amount. The increase in park use revenue is a combination of public and group education program expansion and the addition of park use revenues at French Regional Park that were removed from the 2017 budget due to reconstruction of all roads, trails and parking areas in the park. The 2017 budget reduced park use revenue by $75,200 and increased other revenues since the revenue reduction was funded by a one-time use of the General Fund s fund balance. A more detailed listing of revenues in the 2018 budget can be found on the Revenue Summary by Source table included in the following section on page 5. Expenses included in the 2018 General Fund Operating Budget Expenses contained in the 2018 General Fund Operating Budget are related to the costs for wages and benefits, supplies, services and other charges required to carry out the Park District s day to day operations. Major changes from 2017 include the following: Increased wage costs due to 2017 salary adjustments 3% 3% 2% and the continuation of the performance and step-based pay systems. 14% Reallocation of capital outlay budget amounts to fund 3% the 2018 increase in health insurance premiums Additional staffing for delivery of programs to taxpayers 75% in their neighborhoods. Reallocation of 2 full-time equivalent positions to higher priority staffing needs. Addition of a.5 FTE Invasive Species Coordinator that was previously funded by another budget. Wages and Benefits Supplies One-time increases of $250,000 in capital outlay and Services Other Charges Transfers to Other Funds Capital Outlay and Other contingency to fund the 2018 budget without adding ongoing costs for 2019 so that these amounts can be redirected as part of the 2019 budget process. A one-time transfer of $1 million from the General Fund to the Asset Management Fund to reduce the amount of bonded debt that will need to be issued in This amount will be used in 2019 to offset the upcoming increase in the 2019 debt service levy. Increased costs for data processing contracts and employee training. Summaries of expenses by type and by function can be found in the following section starting on page General Fund Expenses

19 2018 GENERAL FUND OPERATING BUDGET REVENUE SUMMARY BY SOURCE 2018 Budget 2017 Over/(Under) Amended Budget Source of Revenue Actual Actual Budget Budget Dollars % Property Taxes Current $27,487,761 $27,873,443 $28,234,716 $30,809,423 $2,574, % Delinquent (38,908) (48,837) 117, , Total Property Taxes 27,448,853 27,824,606 28,352,364 30,927,071 2,574, % Park Use Special Use Fees 1,199,299 1,303,629 1,361,083 1,361, Public Programming 822, , , ,111 40, % Group Education 627, , , ,515 83, % Reservations 268, , , ,387 46, % Rental 257, , , , Camping 392, , , , % Tubing and Alpine Skiing 828, ,624 1,021,308 1,021, Cross Country Ski Fees 519, , , , Facility Use Fees 479, , , ,857 8, % Other 695, , , ,890 6,884.98% Total Park Use 6,091,652 6,722,350 6,598,736 6,785, , % Intergovernmental State - Oper. & Maint 775, , , , State - PERA Aid 45,910 45,910 45,910 45, State - Public Safety 145, , , , State - Lottery In Leiu of 258, , , , Other State Grants 43, , Local Grants 87,378 32, Total Grants 1,357,263 1,521,465 1,213,207 1,213, Transfers Operating Transfers From: Noerenberg Trust Fund 32,478 30,759 56,810 56, Concession Fund 39,835 40,000 39,835 39, Donations Fund -- 6,508 20,000 20, Park Maintenance Fund ,961 13, Total Transfers 72,313 77, , , Other Interest Income 169, , , , Unrealized Gain/(Loss) on Investments (35,266) (122,000) Charges for Services 176, , , , Fines and Forfeitures 41,784 25,844 25,000 25, Miscellaneous Revenue 364, ,343 27,886 29,886 2, % One-Time Use of Fund Balance , (75,200) % Total Other 715, , , ,722 (73,200) (16.27%) Total Revenue $35,686,008 $36,592,983 $36,744,835 $39,432,770 $2,687, % - 5 -

20 2018 GENERAL FUND OPERATING BUDGET EXPENDITURE SUMMARY BY TYPE 2018 Budget 2017 Over (Under) Type of Amended Budget Expenditure Actual Actual Budget Budget Dollars Percent Personal Services $ 26,932,236 $ 27,760,496 $ 28,346,878 $ 29,764,002 $ 1,417, % Commodities and Supplies 1,340,009 1,295,721 1,290,844 1,281,175 (9,669) (0.75%) Contracted Services 5,026,969 5,661,117 5,341,106 5,413,357 72, % Other Charges 1,274,997 1,292,499 1,247,968 1,272,831 24, % Capital Outlay 264, , , ,000 (66,634) (14.28%) Contingency , , ,000 1,250.00% Transfers to Other Funds 23,701 2,887,315 31,405 1,031,405 1,000,000 3,184.21% TOTAL $ 34,862,624 $ 39,132,012 $ 36,744,835 $ 39,432,770 $ 2,687, % - 6 -

21 2018 GENERAL FUND OPERATING BUDGET EXPENDITURE SUMMARY BY FUNCTION 2018 Budget 2017 Over/(Under) Amended Budget Actual Actual Budget Budget Dollars Percent Park Maintenance Park and Trail Maintenance $7,800,056 $ 7,984,202 $ 8,269,580 $ 8,696,993 $ 427, % Park Maintenance Management 435, , , ,174 (123,558) (25.18%) Carpentry 512, , , ,652 29, % Central Services 684, , , ,765 24, % 9,432,406 9,812,596 10,045,453 10,403, , % Public Safety 2,392,237 2,323,972 2,053,263 2,040,903 (12,360) (0.60%) Recreation, Education and Natural Resources Park Facility Services 2,459,678 2,592,469 2,722,448 2,776,577 54, % Park Facility Management 574, , , ,107 17, % Nature and Outdoor Education 5,032,990 5,353,179 5,360,251 5,752, , % Outdoor Education Management 146,337 41, , ,857 2, % Recreation Programming 631, , , ,973 34, % Forestry and Horticulture 1,661,153 1,820,458 1,790,564 1,864,088 73, % Wildlife 516, , , ,579 22, % Water Resources 572, , , ,660 (8,387) (1.43%) Natural Resources Management 174, , , ,477 9, % Division Administration 711, , , ,694 64, % Total Recreation, Education and Natural Resources 12,481,472 13,238,996 13,419,053 14,081, , % Park Design and Planning Design/Development 827, , , ,336 22, % Planning 446, , , ,542 25, % Research 250, , , ,675 8, % Total Park Design and Planning 1,524,014 1,478,616 1,420,266 1,476,553 56, % - 7 -

22 2018 GENERAL FUND OPERATING BUDGET EXPENDITURE SUMMARY BY FUNCTION 2018 Budget 2017 Over/(Under) Amended Budget Actual Actual Budget Budget Dollars Percent Administration Board of Commissioners 220, , , ,074 1, % Office of the Superintendent 824, , , , , % Total Administration 1,044,785 1,065, , , , % General Government Functions Finance 1,637,497 1,666,218 1,667,435 1,496,870 (170,565) (10.23%) Communications 1,228,913 1,016,058 1,090,665 1,097,864 7, % Community Engagement/Outreach 200, , , ,015 69, % Guest Relations 653, , , ,608 34, % Human Resources 1,823,839 1,995,202 1,949,084 2,077, , % Information Technology 1,907,872 1,916,050 1,955,560 2,094, , % Administration 258, , , ,455 33, % Total General Government Functions 7,711,117 8,089,936 8,525,726 8,767, , % Capital Outlay 264, , , ,000 (66,634) (14.28%) Operating Transfers 23,701 2,887,315 31,405 1,031,405 1,000,000 3,184.21% Contingency , , ,000 1,250.00% TOTAL EXPENDITURES $34,874,444 $39,381,191 $37,067,740 $39,491,175 $2,423, % - 8 -

23 THREE RIVERS PARK DISTRICT COMPARISON OF ACTUAL 2017 AND ESTIMTED 2018 PROPERTY TAX LEVY OPERATING BUDGET DEBT SERVICE TOTAL Gross amount required from Property Tax $28,235,016 $30,809,423 $12,629,278 $9,988,697 $40,864,294 $40,798,120 Divided by collection rate of 98.0% (Operating Budget only) 98% 98% N/A N/A N/A N/A Amount required from Property Tax Levy $28,811,241 $31,438,187 $12,629,278 $9,988,697 $41,440,519 $41,426,884 Percent Increase 9.12% (20.91%) -0.03% (Operating Budget=75.86%) (Debt Service=24.14%) Less: Fiscal Disparities (2,336,834) (2,487,697) (1,024,341) (791,483) (3,361,175) (3,279,180) LOCAL LEVY NEEDED $26,474,407 $28,950,490 $11,604,937 $9,197,214 $38,079,344 $38,147,704 Value used for levy rate $1,132,129,242 $1,209,403,510 $1,132,129,242 $1,209,403,510 $1,132,129,242 $1,209,403,510 (x) Net Tax Capacity Rate LEVY BY HENNEPIN COUNTY $26,480,503 $28,953,120 $11,615,646 $9,191,467 $38,096,149 $38,144,587 Tax Levy for Operations Limit Total Market Value $112,688,355,174 Percentage % 36,330, Property Tax Levy 31,438,187 Unused Tax Levy Authority $4,892,

24 FOR SELECTED RESIDENTIAL PROPERTIES OPERATING BUDGET DEBT SERVICE TOTAL If market value = $250,000 in 2015 $250,000 $265,500 $250,000 $265,500 $250,000 $265,500 Market Value Exclusion $14,740 $13,345 $14,740 $13,345 $14,740 $13,345 Tax 1.00% $2,353 $2,522 $2,353 $2,522 $2,353 $2,522 (x) Net Tax Capacity Rate (decimal) Three Rivers Park District Tax $55.04 $60.38 $24.14 $19.22 $79.18 $79.59 If market value = $325,000 in 2015 $325,000 $345,150 $325,000 $345,150 $325,000 $345,150 Market Value Exclusion $7,990 $6,177 $7,990 $6,177 $7,990 $6,177 Tax 1.00% $3,171 $3,390 $3,171 $3,390 $3,171 $3,390 (x) Net Tax Capacity Rate (decimal) Three Rivers Park District Tax $74.17 $81.16 $32.53 $25.83 $ $ If market value = $400,000 in 2015 $400,000 $424,800 $400,000 $424,800 $400,000 $424,800 Market Value Exclusion $1,240 $0 $1,240 $0 $1,240 $0 Tax 1.00% $3,988 $4,248 $3,988 $4,248 $3,988 $4,248 (x) Net Tax Capacity Rate (decimal) Three Rivers Park District Tax $93.28 $ $40.92 $32.37 $ $ For each example, it is assumed that the market value of the property from 2016 to 2017 will increase by 4.6% which is the increase in valuation for the Park District as a whole. The Market Value Exclusion is a method used by the state to subsidies residential property taxes by decreasing their taxable value. It is a graduated system providing greater relief for lower valued properties. It is calculated as 40% of a homes value if the home is valued under $76,000. For properties over $76,000, the exclusion is $30,400 minus 9% of the value over $76,

25 2018 GENERAL FUND OPERATING BUDGET FULL TIME EQUIVALENT POSITIONS PARK AND TRAIL MAINTENANCE Full-Time Equivalents Positions Director of Maintenance (1) Senior Manager of Parks and Trails Maintenance (1) Park Maintenance Supervisor (6) Ski and Golf Maintenance Supervisor (1) Golf Maintenance Supervisor (1) Crew Chief (11) Park Technician (19) Park Keeper (12) Park Worker (14) Specialist I Coon Rapids Dam (1) Specialist I - Golf (1) Specialist II - Ski Hill (1) Project Technician (1) Golf Technician (1) Custodian (14) Administrative Specialist (1) Central Services Coordinator (1) Electric/Building Supervisor (1) Specialist II - Electrician (1) Specialist II - HVAC (1) Construction Services Supervisor (1) Specialist II - Carpenter (5) Total Regular Full Time Equivalent Positions Total Temporary/Intermittent Hours 57,963 57,963 PUBLIC SAFETY Full-Time Equivalents Positions Director of Public Safety (1) Administrative Assistant (1) Park Police Lieutenant (1) Sergeant (3) Police Officers (9) Total Regular Full Time Equivalent Positions Total Temporary/Intermittent Hours 0 0 Note: Positions shown are for the General Fund Operating Budget Only. Some positions may be split between the General Fund Operating Budget and other budgets

26 2018 GENERAL FUND OPERATING BUDGET FULL TIME EQUIVALENT POSITIONS DIVISION OF RECREATION, EDUCATION AND NATURAL RESOURCES Full-Time Equivalents Positions Associate Superintendent for Recreation, Education and Natural Resources (1) Program and Facility Coordinator (1) Rec Trac Data Base Administrator (1) Director of Facility Services (1) Park Operations Supervisor (5) Alpine Patrol Supervisor (1) Golf Operations Supervisor (2) Facility Supervisor (7) Shift Leader (7) Facility Attendant (8) Facility Coordinator (2) Golf Program Supervisor (1) Food Service Supervisor (1) Public Service Officer Supervisor (1) Park Service Assistant (7) Park Security Supervisor (1) Division Support Assistants (3) Recreation Supervisor (1) Recreation Program Specialist (5) Outdoor Recreation Educator (1) Program Secretary (1) Director of Natural Resources Management (1) Senior Manager of Forestry (1) Horticulture Operations Supervisor (1) Spec I Landscape Specialist (1) Spec I Gardener (1) Forestry Operations Manager (1) Invasive Species Coordinator Natural Resources Specialist Forestry (1) Specialist I Forestry (1) Specialist I Nursery Operations (1) Specialist I Nursery Propagation (1) Technicians (4) Forestry Keepers (3) Senior Manager for Wildlife (1) Natural Resources Specialist Wildlife (1) Natural Resources Technician Wildlife (1) Specialist I-Wildlife (2) Senior Manager for Water Resources (1) Natural Resources Specialist-Water Resources (3) Natural Resources Technician Water Resources (1) Secretary (1) Note: Positions shown are for the General Fund Operating Budget Only. Some positions may be split between the General Fund Operating Budget and other budgets

27 2018 GENERAL FUND OPERATING BUDGET FULL TIME EQUIVALENT POSITIONS DIVISION OF RECREATION, EDUCATION AND NATURAL RESOURCES (Continued) Full-Time Equivalents Positions Director of Outdoor Education (1) Division Coordinator (1) Nature Center Education Supervisor (5) Interpretive Naturalist (27) Naturalist Programmer (4) Office Support Assistant (9) Nature Center Secretary/ Receptionist (1) Food Service Supervisor (1) Landing/Cultural Heritage Manager (1) Historical Program Coordinator (1) Cultural Heritage Intrepreter (16) Office Support Assistant (2) Silverwood Park Supervisor (1) Facility Supervisor (1) Facility Coordinator (1) Facility Attendant (5) Art Program Coordinator (1) Art Educator (4) Art Programmer (3) Naturalist Programmer (2) Office Support Assistant (1) Gale Woods Farm Supervisor (1) Specialist 1 - Farm Operator (1) Farm Program Coordinator (1) Farm Educator (5) Community Supported Agriculture Coordinator (1) Office Support Assistant (3) Total - Regular Full Time Equivalent Positions Total - Temporary/Intermittent Hours 149, ,451 Division of Administration Full-Time Equivalents Positions Commissioners (7) Superintendent (1) Executive Assistant (1) Adminstrative Assistant (1) Development Manager (1) Legal Counsel (1) Total - Regular Full Time Equivalent Positions Total - Temporary/Intermittent Hours

28 2018 GENERAL FUND OPERATING BUDGET FULL TIME EQUIVALENT POSITIONS DIVISION OF PARK DESIGN AND PLANNING Full-Time Equivalents Positions Associate Superintendent for Design and Planning (1) Administrative Assistant (1) Director of Design (1) Senior Manager of Civil Engineering (1) Civil Stormwater Engineer Senior Engineering Technician (1) Engineering Technician (1) Landscape Architect (1) Director of Planning (1) Planner (1) Landscape Architect (1) Trails Coordinator (1) Senior Manager of Research (1) Research and Evaluation Coordinator (1) Administrative Specialist (1) Total Regular Full Time Equivalent Positions Total Temporary/Intermittent Hours 3,670 3,670 GENERAL GOVERNMENT FUNCTIONS Full-Time Equivalents Positions Chief Financial Officer (1) Senior Finance Manager (1) Accountant I (1) Accounting Technician (2) Treasury Manager (1) Revenue Analysts (4) Accountant II (1) Records Management Clerk (1) Director of Information Technology (1) Senior Manager of Technology Infrastructure (1) IT Network Administrator (1) Computer Network Technician (1) Senior Manager of GIS/ Business Applications (1) GIS Technician (2) Enterprise Applications Administrator (1) IT Support Analyst (2) IT Support Technician (1) Information Technology Clerk (1) Note: Positions shown are for the General Fund Operating Budget Only. Some positions may be split between the General Fund Operating Budget and other budgets

29 2018 GENERAL FUND OPERATING BUDGET FULL TIME EQUIVALENT POSITIONS GENERAL GOVERNMENT FUNCTIONS - Continued Full-Time Equivalents Positions Director of Marketing and Community Engagement (1) Media and Intergovernmental Relations Specialist (1) Communications Manager (1) Marketing and Communciations Coordinator (1) Senior Graphic Designer (1) Graphic Designer (1) Photo/Video Media Specialist (1) Web Coordinator (1) Digital Marketing Assistant Media Relations Specialist (1) Community Engagement Manager (1) Community Engagement Coordinator (1) Community Engagement Programmer (1) Volunteer Coordinator (1) Volunteer Specialist (1) Office Support Assistant (1) Arts Educator (1) Secretary (1) Volunteer and Donor Relations Supervisor (1) Guest Services Manager (1) Guest Services Sales Specialist (1) Guest Services Representative (3) Event Coordinator (1) Sales and Event Assistant (1) Office Support Assistant (3) Administrative Assistant (1) Director of Human Resources (1) Compensation and Benefits Specialist (1) Human Resources Manager (1) Human Resources Generalist (2) Human Resources Coordinator (1) Human Resources Partner (2) Payroll Coordinator (1) Safety Videographer/Producer (1) Office Support Assistant (1) Total Regular Full Time Equivalent Positions Total Temporary/Intermittent Hours 5,095 5,095 TOTAL GENERAL FUND 2018 OPERATING BUDGET Full-Time Equivalents Positions Total Regular Full Time Equivalent Positions Total Temporary/Intermittent Hours 216, ,

30

31 Hyland Hills Ski Area

32 Operating Budget Hyland Hills Ski Area 1 P age August 2017

33 Three Rivers Park District Hyland Hills Ski Area Operating Budget Table of Contents Executive Summary... 3 Overview of the Season Budget... 3 Proposed Revenue Summary... 5 Recommended Fee Changes... 6 Proposed Expenditure Summary... 7 Comparative Rates... 9 Staffing Plan Prepared by: Howard Koolick, Chief Financial Officer Jeff May, Director of Enterprise Operations Doug Berens, Director of Maintenance Andrew Berns, Operations Supervisor David Thomas, Ski Maintenance Supervisor 2 P age

34 Hyland Hills Ski Area Executive Summary Overview of The budget year for Hyland Ski Area started with an increased focus on summer events at the new chalet and the resumption of lunch service from early July through September. Twenty five events were scheduled in the summer of 2016 and staff hopes to triple that number over the next few years. Before the start of the ski season, major changes in staffing occurred as the Alpine Services Manager, Ski Operations Supervisor and Ski School Supervisor left their positions. The vacancies caused by these three long-term management staff created the opportunity to restructure the management of ski operations. A new Director of Ski and Golf Operations was created to oversee the ski operations during the winter. The other two positions were filled on a temporary basis with staff from other facilities who had ski experience to ensure operations would continue smoothly while the new Director reviewed operations and staffing needs. The ski season started the day after Thanksgiving thanks to hard work and ingenuity from the maintenance staff. With only a couple of days cold enough to make snow they were able to get over a third of the hill covered allowing the facility to open on time and start classes immediately as scheduled. Good winter weather followed throughout December and January with only a few really cold days that slowed business. The new chalet provided great flow for guests throughout the building and the concession area brought in a record amount of revenue during the ski season. The only thing lacking was any substantial real snow to help with ski conditions and more importantly get peoples minds on skiing and winter activities. The season consisted of only 100 days (started on November 25 and closed on March 12). The season was significantly slowed by a stretch of 50 and 60 degree days in mid-february. Although pre-scheduled business such as lessons and school groups still came; the walk-up business never recovered and snow conditions on the hill were also never the same. The maintenance staff did a wonderful job of moving snow around the hill, covering bare spots, keeping lift ramps usable and doing their best to provide a skiable finish to the season. The result was another season that finished with revenues significantly below budget. Staff will continue to strive toward increasing revenues both during the ski season and the summer at the Hyland Ski Chalet. Recapturing the lunch business and building the rental clientele for weddings and other events is a priority. Ski revenues showed promise but the budget needs to be adjusted to a more realistic level that can be attained by the Hyland Ski Operation Budget The operating budget projects revenues of $4,399,000 (a decrease of $380,800 from the budget) and expenditures of $4,399,000, which includes a contingency (net income) of $146,376. The budgeted contingency does not cover the financial business model goal of 10% of budget expenditures. The financial business model requires that funds for any principal and interest payments be available before attempting to meet the ten percent contingency goal. The budget does provide for the debt service payments of $372, P age

35 Annual budgets will need to continue to ensure the funds for the bond payments are available before attempting to meet the other requirements of the financial business model. Revenues changes for include: Lift Tickets A decrease of $72,000 to $1,550,000 which would still represents a record high in ticket revenue. Merchandise for Resale A decrease of $54,600 to $170,000 which would still represent a record high in merchandise sales. This also reflects the instructor jacket program being moved from merchandise for resale to staff clothing. Daily Parking An increase of $35,000 due to the new hourly fee structure (with a daily max of $10.00). Ski School Fees and tickets An increase of $100,000 due to a new fee structure and expanded programming. Race Team Fees A decrease of $122,088 due to discontinuing the competitive race teams. Rental A reduction of $10,000. Food and Beverage An increase of $40,000 combining winter and summer food operations into one budget. Summer Operations A decrease of $220,600 due to summer lunch and concessions being moved to the Food and Beverage budget and implementing the catering option for event rentals. Expenditures for 2017 include wage and benefit increases consistent with the program recommended for all Park District employees. The staffing complement for and is shown on page 10. Personal Services A net decrease of $159,281 due to operational restructuring and implementing the catering option for summer rentals. Partially offset by increases in wages and benefits. Commodities A decrease of $115,000 largely due to restructuring the wedding and catering program. Contracted Services A decrease of $34,847 due to adjusted utility costs and reduced ISF charge in for equipment costs including fuel, maintenance, and future replacement. 4 P age

36 Hyland Hills Ski Area Operating Budget Revenue Summary Description Actual Revenue Budgeted Revenue Actual Revenue (Unaudited) Projected Revenue Rental (Lockers & Other) 52,296 43,000 27,965 30,000 Merchandise Sales 164, , , ,000 Daily Parking 62,428 65,000 91, ,000 Ski Tickets/Fees 1,491,127 1,622,000 1,495,836 1,550,000 Disc Golf Fees 18,331 8,500 9,390 0 ATM Fees Other Service Charge 44 3, PARK USE REVENUE 1,789,249 1,967,200 1,781,189 1,850,600 Handling Fees 5,241 3,000 4,519 4,500 Ski Rental 69,434 80,000 70,132 80,000 Ski School Fees 930,696 1,042, , ,000 Lesson Lift Tickets 44,119 55,000 42,454 45,000 SKI SCHOOL REVENUE 1,049,490 1,180, ,413 1,079,500 Alpine Ski Rental 212, , , ,000 Helmet Rental 0 25,000 31,256 30,000 RENTAL OPERATIONS REVENUE 212, , , ,000 Food and Beverage Sales 537, , , ,000 Beer Sales 10,000 FOOD SERVICE REVENUE 537, , , ,000 Group Ski Rental 78,666 78,000 83,009 85,000 Group School Fees 47,350 47,000 48,720 47,000 Group Lift Tickets 105, , , ,000 GROUP SALES REVENUE 231, , , ,000 Food/Catering 56, , ,134 40,000 Beer/Wine 12,089 60,000 48,834 80,000 Facility Use 32,800 61,100 57, ,000 Other Service Charges 15,141 33,400 23,020 33,400 SUMMER OPERATIONS REVENUE 116, , , ,900 Sponsorships 15,000 15,000 16,500 0 Interest Earning 7,841 0 (2,017) 0 Other 33,462 16,500 3,403 0 NON OPERATING REVENUE 56,303 31,500 $17,886 0 TOTAL FACILITY REVENUE 3,993,387 4,806,300 4,015,664 4,399,000 5 P age

37 Hyland Hills Ski Area Operating Budget Recommended Fee Changes Lift Tickets No major changes in pricing, some changes to half-day and evening ticket start times. Lessons and Programs Increase group lessons by $10.00/session and include a helmet rental option. Season Passes Family Season Pass $51 increase. Senior Season Pass $50 increase. Parking No recommended changes. Group Sales Increase facility rental fee by $ P age

38 Description Area Management (9210) Hyland Hills Ski Area Operating Budget Expenditure Summary Actual Budget Actual (Unaudited) Request Personnel Services 488, , , ,864 Commodities 163, , , ,950 Contracted Services 52,122 56,070 43,949 48,370 Other Charges 71,531 75,170 70,723 75,170 Total 775, , , ,354 Ski School (9220) Personal Services 421, , , ,236 Commodities 4,433 3,600 11,580 26,100 Contracted Services Other Charges 840 1, ,550 Total 427, , , ,736 Maintenance (9230) Personnel Services 703, , , ,999 Commodities 137, ,070 81, ,170 Contracted Services 507, , , ,785 Capital Outlay 0 13, Other Charges Total 1,348,690 1,375,520 1,263,168 1,418,704 Rental (9240) Personal Services 208, , , ,478 Commodities 117,883 73,791 78,502 73,791 Contracted Services 225 3, Other Charges 0 1, ,150 Total 326, , , ,419 Food Service (9250) Personal Services 211, , , ,521 Commodities 256, , , ,100 Contracted Services 5,890 5,000 7,815 5,000 Other Charges ,326 0 Total 474, , , ,621 Lift Operations (9260) Personnel Services 237, , , ,295 Commodities 0 0 1,344 2,000 Total 237, , , ,295 (Cont. on next page) 7 P age

39 Description Group Sales (9270) Actual Budget Actual (Cont. from previous page) Request Personal Services 27,741 33,538 33,092 33,938 Contracted Services Total 27,741 33,538 33,359 33,938 Teams (9280) Personal Services 57, Commodities 6, Contracted Services Total 64, Summer Operations (9285) Personal Services 148, , ,806 42,857 Commodities 25, ,600 60,584 30,400 Contracted Services 13, ,455 0 Total 188, , ,845 73,257 Non-Operating Expenses (9190) Personal Services 3, Commodities Other Charges 5, Bond Principal and Interest 109, , , ,300 Contingency 0 110, ,376 Transfer to: Cash Reserve Lift Replacement Fund 0 130,000 95, , , ,000 Total 249, , , ,676 GRAND TOTAL 4,119,892 4,806,300 4,254,741 4,399,000 8 P age

40 Hyland Ski Area Operating Budget Comparative Rates Season Pass/Daily Lift Ticket - Comparative Rate Survey Facility Season Pass Youth Season Pass Full Day Weekend Full Day Weekday ½ Day Evening Special Hyland Ski Area $ $ $37.00 $37.00 $35.00 $19.00 Afton Alps $ $ $58.00 $53.00 $48.00 n/a Buck Hill $ $ $45.00 $32.00 n/a $16.00 Powder Ridge $ $ $48.00 $36.00 $36.00 $24.00 Trollhaugen $ $ $50.00 $50.00 $33.00 $20.00 Welch Village n/a n/a $56.00 $49.00 $48.00 $39.00 Wild Mountain $ $ $51.00 $51.00 $36.00 $ P age

41 Hyland Ski Area 2017 Operating Budget Staffing Plan Ski Operations Proposed Change Director of Enterprise Op. (1) -.40 FTE.40 Alpine Services Manager.90 FTE - (.90) Operations Supervisor 1.0 FTE 1.0 FTE - Operations Supervisor (2) -.25 FTE.25 Facility Supervisor 1.10 FTE 1.0 FTE (.10) Facility Coordinator (4).66 FTE.30 FTE (.36) Shift Leader 1.45 FTE.88 FTE (.57) Cashier.70 FTE.70 FTE - Food Service Supervisor 1.0 FTE 1.0 FTE - Food Services Coordinator 1.0 FTE 1.0 FTE - Food Service Assistant 3.5 FTE 3.5 FTE - Ski Services Supervisor 1.0 FTE 1.0 FTE - Ski Patrol Supervisor (3).90 FTE.90 FTE - Ski School Supervisor.80 FTE 1.0 FTE.20 Group Services Coordinator 1.0 FTE 1.0 FTE - Subtotal: FTE FTE (1.08) Maintenance Ski Maintenance Supervisor (5).65 FTE.65 FTE - Ski Maintenance Specialist II 2.0 FTE 2.0 FTE - Safety Video Production Asst.33 FTE - (.33) Park Technician (6) 2.15 FTE 2.20 FTE.05 Park Keeper 1.0 FTE 1.0 FTE - Custodian 2.3 FTE 3.0 FTE.70 Subtotal: 8.43 FTE 8.85 FTE.42 Total FTEs FTE FTE (.66 FTE) Temporary Hours 85,495 84,162 (1,333) (1) Shared with Eagle Lake and Baker National. (2) Shared position with Baker National. (3) Shared with Elm Creek. (4) Shared with Baker National. (5) Shared with Elm Creek. (6) Shared with Elm Creek and Glen Lake. 10 P age

42 Baker National Golf Course

43 2018 Operating Budget Baker National Golf Course 1 P age November 2017

44 Three Rivers Park District Baker National Golf Course 2018 Operating Budget Table of Contents Executive Summary... 3 Overview of the 2017 Season Budget Year Capital Improvement Program... 4 Revenue Summary... 5 Recommended Fee Changes... 7 Expenditure Summary... 8 Comparative Rates... 9 Staffing Plan Proposed Course/Capital Improvement Program Plan Prepared by: Howard Koolick, Chief Financial Officer Jeff May, Director of Enterprise Operations Doug Berens, Director of Maintenance Brady Scott, Golf Maintenance Supervisor 2 P age

45 Overview of the 2017 Season Baker National Golf Course Executive Summary The 2017 season at Baker National Golf Course (BNGC) started on March 31. Along with the early spring, the course opened with good weather and good course conditions. Conditions throughout the spring and early summer were ideal for both golfers and maintaining the golf course. Timely rain and no prolonged stretches of hot temperatures helped maintenance achieve outstanding course conditions throughout the season. This will again help Baker National achieve more than $2,000,000 in revenue for the third straight season. The Evergreen Course continues to be popular and had another great year with rounds approaching our goal of 20,000. New operational and programmatic practices were implemented in an effort to keep existing players and recruit new ones. These included enlarging fairways and continuing FootGolf (started in 2014), which enables players to kick a soccer ball into special holes integrated into the existing course. FootGolf added about 1,500 rounds and $10,000 of revenue in On the Championship Course, aggressive maintenance practices continued the overall rehabilitation effort on tees, greens, bunkers and drainage. Continued recruitment of small group outings has been very successful at keeping the course busy during non-peak times of the week. In addition, marketing The Golf Academy of Three Rivers Park District has established brand recognition and a solid reputation for the Park District s lessons and league opportunities. Recent closings and renovations at several nearby courses has and will continue to result in additional rounds and revenue at Baker National. The long term goal of the approved financial business plan for Baker National is to increase the cash reserve while accruing funds for future capital improvements and to guard against budget shortfalls due to an economic downturn or poor weather years. At the conclusion of the 2017 season, it is anticipated the golf course will have a cash balance of approximately $1,000,000, comprised of the following: 10% Cash Flow Reserve $185,596 Cash Reserve for Improvements $814, Budget The 2018 operating budget projects revenues of $1,999,497 (an increase of $55,338 from the 2017 budget of $1,944,159) and expenditures of $1,855,960 (an increase of $63,125 from the 2017 budget of $1,792,835). A projected net operating income of $143,537 is divided between a transfer to the cash reserve ($32,180) and a budgeted contingency ($111,357). The budgeted contingency is 6.0% of the budgeted expenditures. The financial business model requires this amount be 10% of budget expenditures. As was discussed with the Board last year, staff is working towards meeting this requirement by P age

46 The 2018 increased revenue projection is due to increasing green fees on the Evergreen Course and adjustments to other areas based on historic averages and current trends. Expenditures for 2018 include wage and benefit increases consistent with the program recommended for all Park District employees. The staffing complement for 2017 and 2018 is shown on page Year Capital Improvement Program Annually, as part of the budget preparation, staff reviews future needs for Baker National, including rehabilitation, capital improvements and new capital equipment purchases. The recommended 5-Year CIP (shown on page 11) is for information only. Operating budget approval does not include approval of recommended capital improvements; however, if the annual approved budget and staffing permit; some improvements, as noted, may be implemented by maintenance staff during the season. Baker National s significant capital improvements and rehabilitation activities will be coordinated as part of the Park District s overall Asset Management Program. 4 P age

47 Baker National Golf Course 2018 Operating Budget Revenue Summary 2016 Actual Rounds or Revenue 2017 Budgeted Rounds 2018 Projected Rounds/ Revenue 2018 Proposed Fees 2018 Projected Revenue Total (Less Taxes) Description Regulation 18 holes Regular 12,720 12,000 12,000 $43 $516, holes Tour Card 6,344 6,100 6,000 $34 $204, holes Senior 1, $36 $34, holes Junior $21 $7,350 9 holes Regular 4,618 4,400 4,400 $24 $105,600 9 holes Tour Card 3,862 4,100 3,750 $19 $71,250 9 holes Senior $20 $6,600 9 holes Junior 801 1, $13 $10,400 $955,400 $888,538 Evergreen Course 9 holes Regular 4,399 5,400 4,300 $16 $68,800 9 holes Tour Card 2,542 1,800 2,500 $12 $30,000 9 holes Senior 3,186 1,100 3,000 $14 $42,000 9 holes Junior 2,563 3,000 2,500 $9 $22,500 FootGolf Regular $16 $5,600 FootGolf Junior 1, ,500 $9 $13,500 $182,400 $169,635 Tourn/Outing Rev $75,000 $64,365 $70,000 $70,000 $65,101 Season Pass Rev $38,395 $26,818 $30,000 $30,000 $27,900 Total Green Fees $1,151,174 Junior League 18 holes $170 $8,500 9 holes $150 $9,000 Evergreen $100 $20,000 Total $37,500 $34,957 Golf Cars 18 holes 6,314 6,100 6,100 $32 $195,200 9 holes 4,266 3,150 4,000 $20 $80,000 Total $278,200 $258,731 Pull Carts 9 holes 1,610 1,500 1,500 $3 $4, holes 1, ,000 $5 $5,000 Total $9,500 $8,835 Club Rental Regular $15 $2,100 Premium $25 $2,000 Total $4,100 $3,813 (continued on page 6) 5 P age

48 2016 Actual Rounds or Revenue (continued from page 5) 2017 Budgeted Rounds 2018 Projected Rounds/ Revenue 2018 Proposed Fees 2018 Projected Revenue Total (Less Taxes) Description Driving Range/Practice Area Small Bucket 4,385 3,400 4,000 $3 $12,000 Medium Bucket 2,940 3,000 3,000 $5 $15,000 Large bucket 5,368 4,300 4,500 $8 $36,000 Jumbo Bucket 2,239 2,000 2,000 $12 $24,000 Range Pass $35 $7,000 Range Pass Tour Card $30 $6,000 Range Season Pass $4,650 $5,500 $4,500 $4,500 $104,500 $97,187 Food & Beverage $224,828 $200,000 $205,000 $205,000 Pro Shop $122,207 $95,000 $105,000 $105,000 Merchandise Sales Lessons $96,481 $75,000 $85,000 $85,000 Interest Earnings $2,428 $10,000 $2,500 $2,500 Facility Rental $3,110 $3,500 $3,500 $3,500 Golf Handicap Service $9,655 $8,000 $8,000 $8,000 Golf Loyalty Card $38,957 $35,000 $35,000 $35,000 ATM Trans Fees $671 $800 $800 $800 Total Revenue (less Taxes) $1,999,497 6 P age

49 Baker National Golf Course 2018 Operating Budget Recommended Fee Changes Green Fees Increase regular, senior and junior green fees on the Evergreen Course $1.00/round. Driving Range No recommended changes. Power Carts No recommended changes. 7 P age

50 Baker National Golf Course 2018 Operating Budget Expenditure Summary Description 2016 Actual 2017 Budget 2018 Request General Operations (9110) Personnel Services $373,475 $295,068 $301,784 Commodities $7,431 $10,150 $10,150 Contractual Services $99,027 $95,800 $101,800 Other Charges $43,955 $35,700 $45,700 Total $523,888 $436,718 $459,434 Driving (9115) Commodities $8,886 $5,000 $8,000 Total $8,886 $5,000 $8,000 Maintenance (9120) Personnel Services $609,029 $599,979 $612,906 Commodities $155,248 $152,900 $152,900 Contractual Services $356,377 $330,025 $325,786 Other Charges $2,065 $1,950 $1,950 Total $1,122,719 $1,084,854 $1,093,542 Concessions (9125) Commodities $93,873 $80,000 $95,000 Contractual Services 0 $600 $600 Other Charges $2,691 $1,000 $1,000 Total $96,564 $81,600 $96,600 Merchandise (9130) Commodities $92,915 $75,500 $95,500 Total $92,915 $75,500 $95,500 Lessons (9140) Personnel Services $76,337 $52,463 $66,184 Commodities $9,751 $4,100 $4,100 Contractual Services $1,423 $2,550 $2,550 Other Charges 0 $50 $50 Total $87,511 $59,163 72,884 Non-Operating Expenses (9150) Contractual Services $30,000 $50,000 $30,000 Total $30,000 $50,000 $30,000 Other Financing Transfer to Cash Reserve $205,289 $97,208 $32,180 Contingency $0 $54,116 $111,357 Total $205,289 $151,324 $143,537 GRAND TOTAL $2,167,772 $1,944,159 $1,999,497 8 P age

51 Baker National Golf Course Operating Budget Comparative Rates Golf Course Baker National Cleary Eagle Lake Glen Lake Braemar Brookview Bunker Hills Chaska Town Deer Run Eagle Valley Green Fees 18/9 holes Regulation $43/$24 Reg $34/$19 Tour Card Closed $37/$20 Reg $30/$17 Pat $46/$23 Reg $36/$18 Pat Green Fees 9 holes Executive Carts 18-holes Carts 9 holes $16 Reg $12 Tour Card $9 Youth $32 $20 $15.00 Reg $13.00 Tour Card $13 Youth $14 $16.50 Reg $14.50 Tour Card $12 Youth $14 Regular $10 Senior $9 Half Cart $17 Reg $12 Youth $15 Reg Range Balls (Medium) $5 45 Balls $ Balls $6 Reg $5 Youth 35 Balls $5 Token 35 Balls Range Balls (Large) $8 75 Balls $ Balls $10 75 Balls $9 75 Balls $16.50 Reg $12.50 Pat $11 Youth $15 $5 $9 $12.50 Reg $9 Pat $32 $20.50 $6 $8 $14. Reg $9 Pat $36 $20 $7 $10 $71/$38 Reg $46/$31 Res $36 $18 $5 $10 $54/$30 Wkend $43/$30 Wkday $30 $3 $5 $43/$24 Wkend $38/$24 Wkday $30 $24 $4 $8 Edinburgh Fox Hollow Keller Northfork Minneapolis $57/$26 Wkend $46/$24 Wkday $38 $28 $5 $10 $43 Wkend $39 Wkday 9 holes $23 $32 $16 $4 $8 $45/18 holes $23/9 holes $32 $22 $44/18 holes $22/9 holes $32 $16 $3.75 $6.50 $32/$18 Reg $25/$16 Pat $11 $30 $18 $4.50 $9 Pioneer Creek $43/$38 9 holes $22/$20 $32 $22 $5 $8 River Oaks $37.50/$23 Wkend $35/$23 Wkday $33 $24 $7 $9 Rush Creek $115/$79 $40 $30 $7 $10 Wild Marsh Willingers $42/$24 Reg $30/$20 Pat $36 $18 $50 Wkend $40 Wkday $30 $20 $4 $8 Three Rivers golf courses reflect 2018 proposed rates: all others reflect 2017 published rates. 9 P age

52 Baker National Golf Course 2018 Operating Budget Staffing Plan 2017 Proposed 2018 Change Golf Operations Director of Enterprise Op. (1).50 FTE.50 FTE - Golf Operations Supervisor (3).75 FTE.75 FTE - Golf Instruction Supervisor (2) -.20 FTE.20 Facility Coordinator (3).67 FTE.67 FTE - Shift Leader PTNB (3).35 FTE.35 FTE - Subtotal: 2.27 FTE 2.47 FTE.20 Attendant-Temporary 10,955 hours 10,955 Hours 0 Instructors 700 hours 700 hours 0 Golf Instructor Assistant 200 hours 200 hours 0 Temporary Clubhouse 11,855 hours 11,855 hours 0 Maintenance Golf Maintenance Supervisor 1.0 FTE 1.0 FTE 0 Specialist I Golf 2.0 FTE 2.0 FTE 0 Golf Technician (4) 1.65 FTE 1.65 FTE 0 Custodian (5).50 FTE.50 FTE 0 Mechanic* Subtotal: 5.15 FTE 5.15 FTE Temporary Maintenance 16,500 hours 17,599 hours 0 Total Regular FTE 7.42 FTE 7.62 FTE.20 Total PTNB FTE.35 FTE.35 FTE - (1) Shared with Eagle Lake and Hyland Ski Area. (2) Shared position with Eagle Lake. (3) Shared with Hyland Ski Area. (4) One position shared with Elm Creek Winter Operations. (5) Shared with Baker Park Operations. *Golf Course receives mechanic services from the district-wide mechanical services program funded through the Internal Services Fund at approximately 1.0 FTE. 10 P age

53 Baker National Golf Course Proposed Course/Capital Improvement Program Plan Championship Course Project Year Item Reason Est. Cost Funding Landscape beautification ongoing Rehab/ Aesthetics $2,000 Operating Budget Continuous Cart Paths Push-up practice putting green by #10 tee Playability/ Customer Service $50,000 Customer Service $10,000 Operating Budget Operating Budget (in-house labor) Tee boxes rebuild/leveling Maintenance/ Playability $30,000 Operating Budget (TBD) Plan Irrigation System - Pump Station Renovation Renovation $3,000 Operating Budget (TBD) Irrigation System - Pump Station Renovation Renovation $1,500,000 TBD Driving range targets and yardage markers improved Driving Range Capital Equipment Customer Service $10,000 Operating Budget (in-house labor) 2019 Irrigation software support Needed every 5 years $12,000 Operating Budget 11 P age

54

55 Eagle Lake Youth Golf Center

56 2018 Operating Budget Eagle Lake Youth Golf Center November 2017

57 Three Rivers Park District Eagle Lake Youth Golf Center 2018 Proposed Operating Budget Table of Contents Executive Summary Season Overview and 2018 Budget Summary BUDGET SUMMARY... 4 Revenue Summary... 5 Recommended Fee Changes... 7 Expenditure Summary... 8 Comparative Rates... 9 Staffing Plan Prepared by: Howard D. Koolick, Chief Financial Officer Jeff May, Director of Enterprise Operations Doug Berens, Director of Maintenance Troy Nygaard, Golf Operations Supervisor Bill Vollbrecht, Golf Maintenance Supervisor Page 2 of 10

58 Eagle Lake Youth Golf Center 2017 Operating Budget Executive Summary 2017 Season Overview and 2018 Budget Summary INTRODUCTORY INFORMATION Eagle Lake Regional Park is comprised of golf services operations and general park operations. The golf operations include the driving range, 9-hole golf executive course, 9-hole pitch and putt course, 18 holes of mini-golf and extensive First Tee and lesson programs. Park operations include year-round trail activity, winter golf lessons and special winter uses. Facilities and staff support both operations. Golf services operate a separate fund, while park operations costs are included in the Park District s General Fund budget. This review and proposed 2018 budget pertains only to the Eagle Lake Regional Park golf service operations. Eagle Lake is the home of The First Tee of Three Rivers Park District. The mission of The First Tee is to impact the lives of young people by providing learning facilities and educational programs that promote character-development and the life-enhancing values through the game of golf. Participants learn the importance of maintaining a positive attitude, how to make decisions by thinking about the possible consequences, how to define and set goals, and how to transfer values such as responsibility, honesty, integrity, respect, confidence and sportsmanship from the golf course to everyday life. The First Tee is for all kids, with priority given to underrepresented populations including girls, young golfers with disabilities, minorities and those with financial need. The First Tee program at Eagle Lake and Three Rivers Park District has continued to be a leader nationwide. District-wide in 2017, over 3,000 youth were enrolled in First Tee programs. To date over 50,000 youth have participated in First Tee programs through Three Rivers Park District, with 35% being girls. Youth rounds account for around 40% of the rounds on the Eagle Course. The Park District s objective of serving youth and encouraging them to make outdoor recreation a lifelong activity are at the core the golf operations. The environment that has been created at Eagle Lake provides an educational yet fun and safe opportunity for youth to learn both golf and life skills that will make a difference in their lives, families and communities SEASON OVERVIEW The Eagle Lake customer base continues to stay strong in its eleventh full year of operation. Since this facility opened, there has been a significant increase in visitor occasions. Annual park use from golf activities has exceeded over 70,000 visitor occasions in the last five years, ranking in the top ten each year for most popular recreation activity by location within the Park District. Overall, Eagle Lake has continued a strong upward trend in customer awareness, play and customer satisfaction. Eagle Lake has become a leader in the area in youth programming, play and leagues. In 2017, Minnesota experienced another early opening although the spring wasn t as good as the previous two years. Eagle Lake opened in early April, summer and fall weather was quite nice. Staff projects golf rounds, range use, merchandise and food & beverage to be similar to 2016 totals. Page 3 of 10

59 The lighted driving range, Birdie Course and mini-golf continue to attract customers after dark. Approximately 3% of the rounds on the Birdie & mini-golf Courses have been played under the lights. The driving range continued to show strong use when the weather was nice. To support the mission of The First Tee of Three Rivers Park District, an Advisory Committee helps raise program awareness in the community and generates funds to support program priorities. Approximately $50,000 was raised through private, corporate, grant and special event donations. The First Tee Charity Open at Baker National and the Taste of the First Tee at Rush Creek are two of the major fundraising events hosted by the First Tee of Three Rivers Park District. Staff continues to work hard in the area of grant writing and developing relationships with corporate and private donors. The First Tee Program continues to serve over 1,500 junior golf lesson participants at Eagle Lake, including over 100 funded by golferships (scholarships). Approximately 500 kids participated in one of the 11 junior leagues at Eagle Lake. Eagle Lake will continue to be designated as the Chapter Facility with programs also implemented at Baker National, Glen Lake and Cleary Lake. Staff will continue to work with The First Tee Advisory Committee to maintain and establish relationships that will continue to support and fund golferships, related program expenses, and provide experiences for participants. More kids will be certified in programs with a special emphasis on retaining program participants and moving them through the Life Skills program. Staff will continue to strive to make The First Tee of Three Rivers Park District among the best in the nation. The golf lesson programs were again successful with revenues projected to be close to $100,000. The lesson program continues to be primarily youth based with an estimated 75% of lessons revenue coming from youth programs. There were also over 200 adults in the lesson programs of which over 70% were women. Eagle Lake continues to have a cooperative lesson and league partnership with the cities of Maple Grove this partnership will continue in The mini-golf course has been very successful with revenues again exceeding projections. Pavilion rentals for birthday parties and corporate events have also more than doubled since the addition of the new mini-golf. Foot golf also saw increased use in 2017 and has been a great addition to Eagle Lake BUDGET SUMMARY Revenues: Revenues are projected at $1,192,967 compared to $1,178,740 in Revenues include a tax levy of $349,440 to support the bonds used to construct the course. The Board of Commissioners previously agreed to levy this tax to support the efforts at Eagle Lake to involve youth in outdoor recreation. Expenditures: Expenditures are projected at $1,192,967 compared to $1,178,740 in Expenditures include bond payments totaling $328,900. Page 4 of 10

60 Eagle Lake Youth Golf Center 2018 Operating Budget Revenue Summary Description 2016 Actual Rounds or Revenue 2017 Budgeted Rounds 2018 Projected Rounds 2018 proposed Fees 2018 projected revenue Total (Less Taxes) Eagle Course 9 holes Regular 12,327 10,700 10,800 $16.75 $180,900 9 holes Tour Card $13.50 $9,450 9 holes early bird 1,976 1,500 1,500 $12.00 $18,000 9 holes Junior 1, ,800 $12.00 $21,600 Adult Season Pass $ $60,483 Adult 2nd Season Pass $ $14,113 Junior Season Pass $ $8,871 Junior 2nd pass $ $32,930 Mini-Golf Adult 4,312 4,000 4,200 $6.00 $25,200 Junior 3,485 3,500 3,500 $5.00 $17, Pak Pass $40.00 $3,000 Birdie Course Regular/footgolf 3,451 4,000 4,000 $9.00 $36,000 Junior/footgolf 2,628 2,500 2,500 $7.00 $17,500 Total Green Fees $445,547 $414,366 Driving Range Large 8,761 9,500 8,500 $10.00 $85,000 Regular 4,849 24,000 5,000 $6.00 $30,000 Junior Large 1,518 3,000 1,600 $8.00 $12,800 Junior Regular $5.00 $3,000 Large range pass $75.00 $15,000 Small range pass $45.00 $13,500 Tour Card range pass $40.00 $2,000 Total Range Fees $156,300 $145,362 Golf Cars Regular 1,059 1,200 1,000 $16.00 $16,000 Single rider 1, ,000 $8.00 $8,000 Senior 2,001 1,500 1,500 $13.00 $19,500 cart punch card $60.00 $9000 Total Golf Cars $52,500 $48,825 (continued on page 6) Page 5 of 10

61 (continued from page 5) Description 2016 Actual Rounds or Revenue 2017 Budgeted Rounds 2018 Projected Rounds 2018 proposed Fees 2018 projected revenue Total (Less Taxes) Pull Carts Regular 1,284 2,000 1,300 $3.25 $4,225 Club Rental Adult $8.00 $800 Junior $4.00 $300 Total $5,684 $5,325 $5,248 Lessons $92,023 $89,000 $92,000 $92,000 Total $92,000 $92,000 Grants $6,500 $6,000 $6,000 $6,000 Total $6,000 $6,000 First Tee Transfer 0 $20,000 $20,000 $20,000 Total $20,000 $20,000 Food & Beverage $33,632 $35,000 $35,000 $35,000 Total $35,000 $32,626 Misc Revenue Shelter $11,693 $5, $ $7,500 League Fees $1,530 $1, $11.00 $2,000 Total $9,500 $9,500 Junior League $48,875 $50,000 $50,000 $50,000 Total $50,000 $50,000 Merchandise Sales $15,435 $20,000 $20,000 $16,000 Total $16,000 $16,000 Property Tax Revenue $341, ,435 $349,440 $349,440 Total $349,440 $349,440 Tour Card Revenue $3,510 $3,600 $3,600 $3,600 Total $3,600 $3,600 Grand Total Revenue $1,192,967 Page 6 of 10

62 Eagle Lake Youth Golf Center 2018 Operating Budget Recommended Fee Changes Green Fees Green fee increase of $.25 cents Driving Range No Fee changes. Power Carts Senior cart rates up $1.00. Golf Lessons No changes. Page 7 of 10

63 Eagle Lake Youth Golf Center 2018 Operating Budget Expenditure Summary Description 2016 Actual 2017 Budget 2018 Request General Operations (9710) Personnel Services $229,950 $220,242 $222,561 Commodities $6,288 $7,500 $7,500 Contractual Services $24,678 $23,900 $23,900 Other Charges $16,438 $14,700 $14,700 Total $277,354 $266,342 $268,661 Driving Range(9715) Commodities $11,488 $9,000 $9,000 Total $11,488 $9,000 $9,000 Maintenance (9720) Personnel Services $199,675 $192,617 $202,201 Commodities $38,848 $46,300 $46,300 Contractual Services $135,105 $139,327 $133,687 Other Charges $977 $900 $900 Total $374,605 $379,144 $383,088 Merchandise/Concessions (9725) Commodities $27,652 $23,000 $23,000 Total $27,652 $23,000 $23,000 Leagues (9730) Commodities $959 $1,000 $1,000 Total $959 $1,000 $1,000 Lessons (9740) Personnel Services $158,605 $142,039 $148,494 Commodities $12,181 $17,500 $17,500 Contractual Services $1,274 $2,900 $2,900 Other Charges $1,113 $1,000 $1,000 Total $173,171 $163,439 $169,894 Other Financing Debt Services & Other Charges $322,700 $324,800 $328,900 Contingency $0 $12,015 $9,424 Total $322,700 $336,815 $338,324 GRAND TOTAL $1,187,929 $1,178,740 $1,192,967 Page 8 of 10

64 Eagle Lake Youth Golf Center-2018 Operating Budget Comparative Rates Course Eagle Course Par 31 Baker Evergreen Par 30 Glen Lake Par 31 Cleary Lake Par 27 Green Fees, Cart Rental & Driving Range Comparative Rates Range Green Fees Cart Fees Small Large $16.75 Regular $13.50 Golf Tour Card $12.00 Junior $15.00 Regular $12.00 Golf Tour Card $8.00 Junior $15.00 Regular $12.00 Senior $9.00 1/2 Cart $20.00 Regular $ /2 Cart $17.00 Regular $13.00 Junior $15.00 Regular $15.00 Regular $13.00 Golf Tour Card $13.00 Junior $13.00 Begin Oaks Par 34 Closed in 2015 $15.50 Braemar Par 30 Brookview Par 27 $12.50 $15.00 $ Balls $4.00 Bucket 40 Balls $6.00 per Token 35 Balls $4.00 per Token 35 Balls $ Balls $ Balls $ Balls $ Balls $15.00 $9.00 $5.00 $ Balls $ Balls Bunker Hills Par 32 $13.00 $14.00 $4.00 $8.00 Rush Creek $20.00 Mac Nine $5.00 $7.50 Inverwood Par 30 $17.00 $12.00 $5.00 $8.00 Shamrock $18.00 New Hope Par 27 $14.00 $12.00 n/a n/a Parkers Lake n/a n/a $6.00 $10.00 Page 9 of 10

65 Eagle Lake Youth Golf Center-2018 Operating Budget Staffing Plan Golf Park Regular Position: Change Change Golf Operations Supervisor Golf Professional/Program Supervisor Golf Instructor Supervisor Shift Leader Golf Course Specialist Golf Operations Manager Golf Technician (split Eagle Lk & French).4 (split Eagle Lk & French) 0 Golf Maintenance Supervisor Total Regular FTE: Temporary Positions: Maintenance Workers Hours 4,100 4, Attendant Hours 7,715 7, Golf Assistant Hours na na na Golf Instructor Hours na na na Page 10 of 10

66 Glen Lake Golf and Practice Center

67 Glen Lake Golf and Practice Center 2018 Operating Budget 1 P age August 2017

68 THREE RIVERS PARK DISTRICT GLEN LAKE GOLF AND PRACTICE CENTER 2018 OPERATING BUDGET Table of Contents 2018 OPERATING BUDGET OVERVIEW OPERATING BUDGET SUMMARY REVENUE/RECOMMENDED FEES COMPARITIVE RATES OPERATING BUDGET... 7 RECOMMENDED FEE CHANGES OPERATING BUDGET EXPENDITURES STAFFING SUMMARY BUDGET Prepared By Howard D. Koolick, Chief Financial Officer Doug Berens, Director of Maintenance Jeff May, Director of Enterprise Operations Mark Hill, Golf Operations Supervisor Bill Vollbrecht, Golf Maintenance Supervisor 2 P age

69 GLEN LAKE GOLF AND PRACTICE CENTER 2018 OPERATING BUDGET Glen Lake Golf and Practice Center Opened in 1997 and is owned by Hennepin County. The county selected the Park District to operate the facility under a cooperative agreement as a self-supporting facility. The Glen Lake Golf and Practice Center continues to be a popular and well used facility, it is also a leader in growing the game through programs, lessons and leagues including First Tee programming. The proposed 2018 budget recommends revenues of $959,101 and expenditures of $959,101 with a contingency of $2,759 (net revenues). This compares to 2017 budgeted revenues of $941,275 and operating expenses of $941,275 with a contingency amount of $1,174. The following information highlights the key factors affecting proposed revenues and expenditures. REVENUES The recommended 2018 golf operations revenue budget is projected at $959,101. Golf is an extremely price sensitive business with green fee value being one of the primary reasons for course selection. In this competitive environment, staff believe it is in the best interest of the Glen Lake operation to retain a fee that is within the range of its closest competitors. As shown on the fee comparison chart (page 6), Glen Lake green fees are near the top of the range for this market. Glen Lake prices are based on golf industry standards and best practices. The main objectives are to compete successfully in the local market, provide great customer service and efficiently operate the facility. Revenue projections are based on trends and the three year average for rounds and revenue. The Glen Lake operation has experienced an increase in rounds and range over the past few seasons. This increase still may be a result of some local courses closing and another going through reconstruction. EXPENDITURES Expenditures are proposed at $959,101. An expenditure detail summary is found on pages The proposed expenditure increases are comprised of the following: Finance (Debt Service) Operations Regular Salaries Maintenance Regular Salaries Rental/Other ISF Proposed expenditure decreases are: Operations Temporary Salaries Maintenance Benefits 3 P age

70 GLEN LAKE GOLF AND PRACTICE CENTER 2018 OPERATING BUDGET SUMMARY 2017 Budgeted REVENUE 2018 Proposed EXPENDITURES 2017 Budgeted 2018 Proposed Golf Operations $485,921 $503,654 $272,778 $277,568 Driving Range $233,978 $234,071 $13,500 $13,500 Maintenance $367,351 $377,002 Snack Bar and Merchandise $75,376 $75,376 $36,950 $36,950 Special Programs (League Fees/Private Grants) $47,500 $47,500 $3,300 $3,300 Lessons $98,000 $98,000 $72,822 $72,822 Facility Use Revenue $500 $500 Interest Earnings Non-Operating (Capital, Debt Service, Depreciation & Contingency) $174,574 $177,959 $941,275 $959,101 $941,275 $959,101 4 P age

71 GLEN LAKE GOLF AND PRACTICE CENTER 2018 REVENUE/RECOMMENDED FEES 2017 Budgeted Rounds/Use 2018 Projected Rounds/Use 2018 Proposed Fees 2018 Projected Revenue Total (less taxes) Description Green Fees Total (after tax) $441,320 $411,391 Regular 9 holes 20,240 20,240 $17.00 $344,080 $320,746 Senior 9 holes 5,280 5,280 $13.00 $68,640 $63,985 Junior 9 holes 2,200 2,200 $13.00 $28,600 $26,660 Rental Total (after tax) $98,976 $92,263 Golf Cars-9 holes-reg 4,765 5,364 $16.00 $85,824 $80,003 Clubs/Pull Cart Rental $13,152 $12,260 Driving Range Total $251,100 $234,071 Token Small Bucket 9,000 7,500 $6.00 $45,000 $41,948 Token Large Bucket 14,000 12,260 $10.00 $126,000 $117,455 Range Punch Card 1,780 1,780 $45.00 $80,100 $74,668 Golf Merchandise (total) $20,104 $19,376 Taxable $10,728 Non-taxable $9,376 Concessions $60,074 $56,000 Food/Beverage $42,000 Beer $18,074 Miscellaneous $47,500 $47,500 Adult League Handling Fees $ $ $20.00 $5,000 Junior League Fees $ $ $ $37,500 Private Grants $5,000 Lessons Revenue $98,000 $98,000 $98,000 $98,000 Facility Use Revenue $500 $500 $500 $500 Interest Earnings (will be monitored and added to revenues) Total Revenue $1,017,574 $959,101 5 P age

72 GLEN LAKE GOLF AND PRACTICE CENTER GREEN FEES, CART RENTAL, AND DRIVING RANGE 2017 COMPARITIVE RATES 2018 COURSE GREEN FEES CART FEES SMALL BUCKET LARGE BUCKET Glen Lake Par COURSE HALLA GREENS Par 29 BAKER Par 30 $17.00 $16.00 $6.00 $10.00 GREEN FEES CART FEES RANGE $18.50 Wkday $19.50 Wkend $16.00 $6.00 $10.00 $15.00 $20.00 $5.00 $8.00 BRAEMAR Par 27 $16.50 $15.00 $5.00 $9.00 BROOKVIEW Par 27 $12.50 $16.00 $6.00 $8.00 BUNKER HILL Par 32 $14.00 $20.00 $4.00 $7.00 CLEARY LAKE Par 28 $15.00 $14.00 $4.00 $6.50 EAGLE LAKE Par 31 $16.50 $16.00 $6.00 $10.00 INVERWOOD Par 30 $15.00 $13.00 $5.00 $8.00 NEW HOPE Par 27 $14.50 $13.00 N/A N/A Driving range bucket sizes vary course to course; the average size for a small bucket is 34 balls. 6 P age

73 GLEN LAKE GOLF AND PRACTICE CENTER 2018 OPERATING BUDGET RECOMMENDED FEE CHANGES Green Fees: Increase junior rate from $12 to $13 Driving Range: Power Carts: Golf Lessons: Increase one token rate from $5 to $6. Increase two tokens rate from $9 to $10 Increase punch card rate from $40 to $45 No recommended changes No recommended changes. 7 P age

74 GLEN LAKE GOLF AND PRACTICE CENTER 2018 OPERATING BUDGET EXPENDITURES ITEM 2017 BUDGET 2018 PROPOSED GOLF OPERATIONS Personal Services Regular: Golf Operations Supervisor (.75 FTE) $62,119 $64,424 Benefits (Regular and Temporary Staff) $29,226 $30,099 Temporary/Seasonal Attendants Starter/Monitor PTNB Shift Leaders $119,093 $117,205 Mileage $100 $100 Sub-Total $210,538 $211,828 Commodities Office Supplies $500 $500 Videos $100 $100 General Supplies $4,000 $4,000 Clothing (staff clothing) $1,500 $1,500 Cleaning Supplies $500 $500 First Aid/Safety Supplies $100 $100 Signs $500 $500 Sub-Total $7,200 $7,200 Contractual Services Maintenance & Repair - Bldg. $200 $200 Maintenance & Repair - Equipment (computer, food service) $1,000 $1,000 Maintenance & Repair - Other (miscellaneous repair costs other than building, AES contract) $500 $500 Janitorial & Waste Disposal $900 $900 Communications $500 $500 Rental Other (caged range picker, monitor/beverage cart, electric carts-all for a full year) $22,000 $25,500 Advertising $1,000 $1,000 Postage/Courier Services $4,000 $4,000 Printing $1,500 $1,500 Protective (security & fire alarm) $250 $250 Other Services (tee master/pest control) $5,470 $5,470 Sub-Total $37,320 $40,820 Other Charges Bank Charges $15,000 $15,000 Insurance (Dram Shop) $700 $700 Licenses, Taxes, and Fees (Hennepin Co Health) Dept. Food Service, Minnetonka Liquor License $1,500 $1,500 8 P age

75 ITEM 2017 BUDGET 2018 PROPOSED GOLF OPERATIONS (continued) Membership Dues (MGA, USGA, NGF, Audubon, Chamber of Commerce, Midwest Public Golf Managers Association) $520 $520 Sub-Total $17,720 $17,720 TOTAL GOLF OPERATIONS $272,778 $277,568 DRIVING RANGE Commodities General Supplies $10,000 $10,000 Tools, Equipment, & Furnishings $500 $500 Contractual Services Service-Other (cost of contracting with STS) $3,000 $3,000 TOTAL DRIVING RANGE $13,500 $13,500 MAINTENANCE Personal Services Regular: Golf Course Maintenance Supervisor. (.50 FTE) Golf Maintenance Specialist (1.0 FTE) Golf Technician (.60 FTE) $135,798 $143,829 Temporary Seasonal Maintenance $35,200 $35,200 Benefits $51,858 $52,503 Sub-Total $222,856 $231,532 Commodities Office Supplies $200 $200 Tools $1,000 $1,000 General Supplies $14,500 $14,500 Clothing (staff clothing) $500 $500 First Aid Supplies $400 $400 Cleaning Supplies $800 $800 Aggregate (bunker sand, class 5) $4,600 $4,600 Chemical (pesticides, wetting agents) $8,500 $8,500 Landscape Materials (sod, soils, fertilizer, seed) $20,000 $20,000 Building Materials $500 $500 Sub-Total $51,000 $51,000 Contractual Services Consulting $500 $500 Communications $500 $500 Electricity $14,500 $14,500 Maintenance & Repair Building $1,000 $1,000 Water & Sewer $3,500 $3,500 ISF (maintenance, operation, depreciation & replacement charges for fleet) $66,195 $67,170 Natural Gas $3,500 $3,500 Rental-Other (utility vehicles, floor mats) $1,000 $1,000 Protective $300 $300 Other Services $1,500 $1,500 Sub-Total $92,495 $93,470 9 P age

76 ITEM 2017 BUDGET 2018 PROPOSED MAINTENANCE (continued) Other Charges License $200 $200 Membership dues $800 $800 Sub-Total $1,000 $1,000 TOTAL MAINTENANCE $367,351 $377,002 MERCHANDISE/SNACK BAR Commodities General Supplies $1,800 $1,800 Food & Beverages (food for resale) $22,000 $22,000 Merchandise for Resale $12,250 $12,250 Kitchen & Dining $200 $200 Maintenance & Repair Equipment $700 $700 TOTAL SNACK BAR/RESALE $36,950 $36,950 LEAGUES/SPECIAL PROGRAMS Commodities General Supplies (supplies for junior program) $300 $300 Contractual Services Printing $500 $500 Other Services (GHIN Handicaps) $2,500 $2,500 TOTAL SPECIAL PROGRAMS $3,300 $3,300 LESSONS Personal Services Temp Salaries $61,261 $61,261 Benefits $4,686 $4,686 Sub-Total $65,947 $65,947 Commodities General /Office Supplies $500 $500 Tools Equipment/Furnishings $800 $800 General Supplies $2,300 $2,300 Food & Beverage $375 $375 Clothing $1,200 $1,200 Contractual Services Advertising $500 $500 Printing $500 $500 Sub-Total $6,175 $6,175 Other Charges Membership Dues $700 $700 TOTAL LESSONS $72,822 $72,822 NON-OPERATING EXPENDITURES Furnishings & Equipment Interest Expense (debt service for bonds) $173,400 $175,200 Contingency (includes net revenue) $1,174 $2,759 TOTAL NON-OPERATING $174,574 $177,959 TOTAL EXPENDITURES $941,275 $959, P age

77 GLEN LAKE AND PRACTICE CENTER STAFFING SUMMARY 2018 BUDGET 2018 PROPOSED BUDGET REGULAR PERSONNEL POSITION 2017 FTE 2018 FTE Operations Golf Facility Supervisor (shared with General Fund Operating Budget) Shift Leaders Attendants Maintenance Golf Course Specialist I Technician (share with Hyland Hills) Golf Maintenance Supervisor (shared with Eagle Lake) TOTAL FTE POSITION TEMPORARY/ PERSONNEL 2017 HOURS 2018 HOURS Operations Clubhouse Attendants 4,380 3,000 Starter/Monitor & Beverage Cart Attendant 1,772 1,817 Maintenance Seasonal Maintenance 3,200 3,200 Lessons Golf Instructor Lessons Golf Assistant TOTAL HOURS 10,415 9, P age

78

79 Scott-Three Rivers Operating Fund

80 THREE RIVERS PARK DISTRICT SCOTT-THREE RIVERS PARTNERSHIP 2018 BUDGET On December 16, 2010, the Park District and Scott County entered into a joint powers agreement that defines the roles and responsibilities for operations and maintenance of all regional park facilities in Scott County. The agreement requires the preparation and adoption of an annual budget. The staff listed above, along with Jenna Tuma, Tom Balk and Justin Markeson (supervisors for the parks in Scott County) and other staff, have been meeting over the last several months to complete the budget. The 2018 Three Rivers Park District/Scott County Partnership operating budget reflects only one component of the cost of providing park services in Scott County. The second component is the Partnership s Lottery-in-lieu-of maintenance and rehabilitation program, which is also included in the recommended action. The third component is the costs incurred by Scott County, which are part of the 2018 County Budget. No Park District funds are used to support the direct operating costs in Scott County; all direct costs for the regional park and trail operations in Scott County are paid for by operating revenue, regional funding, and Scott County s contribution. The 2018 Three Rivers Park District-Scott County Partnership budget strives to continue to the high quality services while funding increased operating costs. The budget accounts for changes in staffing and wages and benefits of the staff working in the Scott County parks. The ability to expand operations while facing increasing costs is a testament to the creativity and out-of-the box thinking of the budget team. More detail regarding the budget can be found in the following sections. Budget Overview The 2018 Three Rivers Park District-Scott County Partnership budget totals $2,404,441, a $98,279 increase from the 2017 budget. The increase is a combination of general wage and benefit increases, increased maintenance costs at Cedar Lake Farm and a one-time special event at Spring Lake Regional Park planned for Scott County has increased its contribution to the operating budget to offset most of the budget changes. The 2017 budget includes: Continued operations at three regional parks (Cleary Lake, Spring Lake Park and Cedar Lake Farm), one park reserve (Murphy Hanrehan) and 8.4 miles of regional trails. Continued natural resources management and maintenance at Doyle-Kennefick Regional Park and Blakely Bluffs Park Reserve while they are in their acquisition phase. Budget Changes The 2018 budget continues to build upon the partnership s past progress. The budget includes funding for all existing programs and service levels at all facilities. Due to the mild winters in the past two years, the ultimate impact of fee increases made in 2016 have yet to be determined. Therefore, staff is recommending no fee increases for 2018.

81 Staffing changes over the past two years have helped refocus the partnership on serving park guests in existing facilities and planning for future park and natural resources issues. The 2018 budget continues these efforts without adding additional staff. Existing positions are budgeted to be compensated in accordance with the District s compensation plan that includes merit increases for non-union employees and grade step increases based on what is negotiated between the union and the District. No major changes are planned for employee benefits other than a 6% increase in health insurance premiums. Minor increases in maintenance at Cedar Lake Farm Regional Park are being budgeted. These additional costs, primarily utility costs, are a result of the improvements made to the park. Finally, staff is recommending a one-time special event at Spring Lake Regional Park to increase the public s awareness of the park and what it offers. While is planning for this event is still its early stages, staff believes the event can be successful and help grow future usage at Spring Lake Park. The 2018 budget, along with historical operating data is shown below:

82 2016 Actual 2017 Year To Date through October 2017 Budget 2018 Budget 2018 Budget Over/(Under) 2017 Dollars % Revenues: Park Use Golf $ 391,138 $ 407,109 $ 413,516 $ 413,516 $ % Other 348, , , ,484 3, % Met Council Operations and Maintenance Grant 71, ,723 66, % State Lottery-in-Lieu-of Grant 95, , , , % Contribution from Scott County 1,259, ,372,100 1,461,978 89, % Scott County Public Health Grant 17, ,000 35, % Other Revenue 5,606 1,744 2,200 6,950 4, % Total Revenue $ 2,188,378 $ 780,834 $ 2,306,162 $ 2,404,441 $ 98, % Expenditures Park Maintenance Personal Services $ 711,708 $ 571,464 $ 768,031 $ 808,145 $ 40, % Supplies, Services & Other 312, , , ,153 6, % Total Park Maintenance 1,024, ,275 1,108,109 1,154,298 46, % Facility Operations Personal Services 428, , , ,785 27, % Supplies, Services & Other 131, , , ,715 5, % Total Facility Operations 559, , , ,500 32, % Public Safety Personal Services 72,092 46, , ,502 3, % Supplies, Services & Other 4,668 2,758 5,500 5, % Total Public Safety 76,760 49, , ,002 3, % Recreation and Outdoor Education Personal Services 131,752 77,643 97,287 98,992 1, % Supplies, Services & Other 974 2,582 1,500 1, % Total Recreation and Outdoor Education 132,726 80,225 98, ,492 1, % Natural Resources Management Personal Services 49,438 63,643 89,735 92,796 3, % Supplies, Services & Other 27, ,000 2, % Total Natural Resources Management 77,313 63,643 91,735 94,796 3, % Administration Personal Services 184, , , ,601 10, % Supplies, Services & Other 4, ,752 4, % Total Administration 188, , , ,353 10, % Total Expenditures $ 2,059,198 $ 1,729,685 $ 2,306,162 $ 2,404,441 $ 98, % Excess of Revenues Over/(Under) Expenditures $ 129,180 $ (948,851) $ $ $ - 0 -

83 Staffing The 2018 budget includes a slight decrease in full-time equivalent positions and a slight increase in seasonal hours. These minor changes will continue to allow staff to provide high quality and timely service to park guests. The following is a summary of the budgeted full time equivalent positions and temporary hours: Full-Time Equivalents Positions General Manager (1) Planner (1) (a) Parks and Natural Reources Coordinator (1) (a) Park Maintenance Supervisor (1) Crew Chief (2) Carpenter (1) Golf Specialist (1) Park Technician (3) Park Keeper (1) Park Worker (1) Park Operations Supervisor (1) Facility Supervisor (2) Facility Attendant (2) Recreation Program Specialist (1) Interpretive Naturalist (1) Public Safety Program Supervisor(1) Park Service Assistant (1) Total Full Time Equivalent Positions Temporary/Intermittent Hours 23,080 23,680 LOTTERY-IN-LIEU-OF MAINTENANCE AND REHABILITATION PROGRAM The 2018 Lottery-in-lieu-of Maintenance and Rehabilitation Program is budgeted at $40,900, with funding from the lottery-in-lieu-of proceeds scheduled to be received in 2018 along with unspent funds from prior years. The budget includes special maintenance and natural resource management activities to be completed by Park District staff and the Minnesota Conservation Corps. In addition, small equipment needed will be funded by lottery-in-lieu-of funds.

84 Equipment Internal Service Fund

85 2018 Budget Internal Services Fund

86 INTERNAL SERVICES FUND (ISF) 2018 OPERATING BUDGET OVERVIEW, WORK PLAN & EQUIPMENT REPLACEMENT RECOMMENDATION The Internal Services Fund (ISF) is a separate fund established to support the operation, maintenance, repair, and replacement of vehicles and other pieces of Park District equipment. The General Fund, Special Revenue Funds, and Scott/Three Rivers Operations are charged costs associated with assigned equipment. The mechanic work program focuses on preventative maintenance and service of the fleet, as well as necessary repairs. Mechanics work out of five primary locations and are dispatched for field repair on an as-needed basis. The proposed 2018 ISF Operating Budget is $2,930,590, an increase of $13,818 over the 2017 approved budget of $2,916,772. The proposed budget includes increased costs for the regular salary and benefit program as recommended for all District operations. The proposed budget estimates fuel use at 185,000 gallons, at an average of $2.50 per gallon, $.25 per gallon less than budgeted for The estimated cost is based on predictions from the U.S. Energy Information Administration. The estimated number of gallons are the same as Equipment replacement purchases funded by the ISF program are made separate from the ISF Operating Budget. The proposed Equipment Replacement program total is $900,150, an increase of $66,615 from the approved amount for The recommended increase is necessary in order to maintain a reasonably safe and reliable fleet. As a budget management strategy, 25% of authorized equipment replacement funding is held until September 1 of each year to cover higher than anticipated operating expenditures that can t be accommodated within the operating budget. Unexpended equipment replacement funds are retained in the Internal Services Fund balance for future use. The Board-approved Financial Management Plan requires a minimum undesignated, unreserved year-end ISF cash balance of $500,000. The 2016 year-end spendable cash balance (including the $500,000 minimum) was $1,624,935. The projected net effect of the 2017 budget, and equipment replacement program was a decrease of $347,973 to the ISF balance at the end of Mostly due to lower than anticipated fuel costs experienced through the year, the decrease to the ISF balance at the end of 2017 will be closer to $200,000. The net effect of the proposed 2018 ISF operating budget and equipment replacement program is a decrease of $367,807 in the ISF balance at the end of

87 2018 Budget Summary Revenues: Major Revenue Type 2017 Budget 2018 Proposed Increase (Decrease) Equipment Rental 2,621,772 2,615,590 (6,182) Gain(Loss) on Equip. 120, ,000 20,000 Interest Earnings 15,000 15,000 0 Fund Balance 160, ,000 0 Total 2,916,772 2,930,590 13,818 Expenditures: Major Expenditure Type 2017 Budget 2018 Proposed Increase (Decrease) Personal Services 954, ,597 16,873 Commodities / Services 1,962,012 1,958,993 (3,019) Capital Outlay Total 2,916,772 2,930,590 13,818 Note: Commodities, Services and Other Charges include calculated amounts for equipment depreciation and replacement. Replacement charges are inflationary factors built into rental rates, taking into account the estimated increase in the cost to replace the piece at the end of its anticipated life. Staffing: Position Description 2017 Budget 2018 Proposed Director of Maintenance 0.5 FTE 0.5 FTE Equipment Services Supervisor 1.0 FTE 1.0 FTE Fleet Specialist 1.0 FTE 1.0 FTE Specialist II Mechanic 7.0 FTE 7.0 FTE Specialist I Light Equipment Mechanic 1.0 FTE 1.0 FTE Total FTE FTE - 2 -

88 2018 Work Plan Highlights In addition to performing preventative maintenance, scheduled service, and repair work, the following are priority work projects for Timely procurement of replacement equipment. Continue to use online resources to maximize revenue from the sale of used vehicles and equipment. Continue to monitor and research changes in the vehicle and equipment industry to maximize value of equipment replacement purchases Equipment Replacement Recommendation The list of ISF equipment recommended for replacement is included and represents the highest priority needs. Vehicles and other equipment are replaced on their condition, not a pre-determined life expectancy. Purchases will be funded from contributions for depreciation and replacement, as well as proceeds from the sale of equipment and interest earnings, as well as prior years unexpended operating dollars (fund balance). The estimated cost for the designated replacement equipment is $900,150. This list of equipment will be adjusted throughout the year if higher priority needs arise as a result of unanticipated mechanical issues, replacement equipment availability, etc. Equipment Replacement History , , , , , , , , ,

89 Equip. No. Baker Golf 2018 Proposed ISF Equipment Replacement Year Description Est. Cost Rotary Mower 27,300 Similar Bunker Rake 16,000 Similar Central Equipment Sedan-Hybrid 23,000 SUV Eagle Lake Park and Golf Rotary Mower 27,300 Similar Mower Trailer 5,150 Similar Facilities Shuttle Bus 106,000 Similar Forestry Implement Trailer 13,500 Similar Hyland Hills ATV 6,000 Similar ATV 6,000 Similar Park Maintenance Recommended Replacement Utility ATV 12,000 Similar Compact Pickup 26,000 ½ Ton Pickup ½ Ton Pickup 21,000 Similar Rotary Brush Mower 5,000 Similar Ton Dump Truck 4wd with Plow 52,200 Similar Ton Dump Truck 4wd with Plow 52,200 Similar Ton Dump Truck 4wd with Plow 52,200 Similar Skid Loader Tracked 48,600 Similar Implement Trailer 15,000 Similar Ton Dump Truck 4wd with Plow 52,200 Similar Skid Loader Tracked 48,600 Similar Rotary Mower Walk Behind 4,900 1 of 2 for 1 replacement Rotary Mower Walk Behind 0 2 of 2 for 1 replacement Skid Loader Toolcat 51,000 Similar Skid Loader Toolcat 51,000 Similar Utility ATV 21,000 Similar Skid Loader Toolcat 51,000 Similar Public Safety Squad Sedan 40,000 Squad - SUV Squad Sedan 40,000 Squad - SUV Wildlife ¾ Ton Pickup 26,000 Similar ,150

90

91 Concession Fund

92 THREE RIVERS PARK DISTRICT FOOD AND BEVERAGE CONCESSION FUND 2018 OPERATING BUDGET The Food and Beverage Concession Fund includes expenses and revenues associated with food and beverage sales at visitor centers throughout the Park District. We have continued, in cooperation with the Hennepin County Public Health Department, a Better for You Foods initiative has been implemented into concession operations to provide our park guests snack and food choices that meet nutrition standards that are similar to those used in schools. Sales at special recreation areas, golf courses and Hyland Ski and Snowboard Area are not included in this fund. The Concession Fund includes: expenses for labor; product purchase; equipment replacement; equipment repair and maintenance; and yearly food licenses. In addition, the concession fund is the funding source for the purchase of recreational rental equipment such as canoes, kayaks, paddleboats, snow tubes, snowboards, stand up paddleboards and cross-country skis. The 2018 Food and Beverage Concession Fund Budget proposes revenues of $468,000 and operating expenditures of $425,559. The budgeted net income of $40,000 will be the minimum amount transferred to the General Fund. If the actual net income at the end of 2018 is greater than $40,000, the balance will be carried forward and made available for use by the Board at its discretion Food and Beverage Concession Fund Budget REVENUE Food and Beverage Sales Elm Creek $232,500 $232,500 Lake Minnetonka Beach 35,000 35,000 French 43,500 43,500 Hyland 92,500 92,500 Bryant 17,000 17,000 Fish 4,000 4,000 Baker 22,000 22,000 Total Food & Beverage Revenue: 446, ,500 Used Rental Equipment Sales ,500 TOTAL REVENUE $446,500 $468,000

93 EXPENSES Labor Elm Creek $58,000 $68,876 Lake Minnetonka Beach 15,000 17,814 French and Fish 10,000 11,873 Hyland 11,000 13,065 Bryant 5,000 5,931 Total Labor Expense 99, ,559 Product Elm Creek 100, ,000 Lake Minnetonka Beach 13,500 13,500 French 16,500 16,500 Hyland 26,500 26,500 Bryant 6,500 6,500 Fish Baker 8,000 8,000 Total Product Expense 171, ,500 Other Expenses General Supplies 6,500 6,500 Tools & Equipment 17,400 17,400 Merchandise for Rental Use 45,000 65,000 Maintenance and Repair 4,500 4,500 License, Taxes, & Fees 4,000 4,000 Kitchen & Dining 8,000 8,000 Rental Rec Equipment Purchase 60,600 30,600 Total Other Expense 146, ,000 TOTAL EXPENSES $416,500 $425,059 Transfer to General Fund $40,000 $40,000 NET INCOME ($10,000) $2,941

94 Asset Management Program

95 THREE RIVERS PARK DISTRICT 2018 ASSET MANAGEMENT PROGRAM The approved 2018 Asset Management Program (AMP) totals $14,700,693. This amount finances 77 projects throughout the District. The 2018 AMP is funded by a variety of state and federal grants, dedicated funds collected in prior years and Park District General Obligation Bonds and Equipment Notes. Asset Management Program Process: The goal of the Park District s Asset Management Program is to provide a sound, comprehensive, fiscally responsible methodology for managing capital development, maintenance, rehabilitation, information technology and other capitalintensive activities at a District-wide level. This is accomplished through the efforts of six staff committees that review and recommend projects for funding. Recommended projects are then reviewed by senior management to ensure the projects are aligned with the Park District s vision and mission and potential funding sources are identified prior to being presented for consideration by the Board of Commissioners. The proposed projects have been divided into nine distinct program areas. The first five program areas are responsible for sustaining existing service levels, infrastructure and facilities. They play a critical role in the function of the Park District and should be strongly considered for funding prior to the construction of new or expanded facilities. The final four project areas either improve existing facilities and operations or add new facilities. Program Area Program Purpose Examples of Projects Americans with Disability Act Compliance Provide accessibility to facilities and programs Restroom reconstructions Grade appropriate trails Infrastructure Management Program (IMP) Information & Technology Program (ITP) Natural Resources Management (NRM) Preservation & Rehabilitation Program (PRP) Sustainability (SUS) Capital Enhancement Program Partnerships Capital Projects Inventory, catalog and prioritize major infrastructure improvements Maintain technology and office systems Prioritize and implement projects to maintain or protect natural resources Inventory, catalog and prioritize maintenance and rehabilitation requirements Evaluate and recommend projects that will help meet future sustainability goals Functional redesign of existing facilities Projects done in conjunction with other government entities Large projects included in the 10-year forecast Pavement Management Program Bridge inspections and repairs Computer acquisition and replacement Software purchases Equipment purchase and replacement Water quality projects Reforestation Building maintenance Roof replacement Mechanical system replacements Lighting and mechanical improvements utilizing more energy efficient equipment Trail amenity construction Building reconstruction/addition Connections between local and regional trails Trail and road crossing improvements Major trail projects Large park projects

96 The projects contained in the 2018 AMP were originally included in the 2018 portion of the Five Year Capital Improvement Plan that was adopted by the Board of Commissioners in Some project amounts were modified slightly based on changes in project scope or funding availability. Subtotals by Program Projected Cost Stewardship $9,873,693 ADA Compliance $ 186,660 Infrastructure Management $ 3,897,637 Information Technology $ 1,280,000 Natural Resources Management $ 1,018,677 Preservation and Rehabilitation $ 3,393,519 Sustainability $ 97,200 Capital Enhancement Program $ 515,000 Partnerships $3,597,000 Major Capital $ 375,000 Administrative Costs $ 340,000 TOTAL $14,700,693 Funding The 2018 AMP is proposed to be funded by a variety of sources, with 60 percent of funding from Three Rivers Park District and 40 percent of funding from outside sources. Federal Grants $1,120,000 Funding Source and Amount State Legacy Grants, $3,141,880 State Lottery-in-Lieu Grant, $1,450,000 Park District Bonds and Equipment Notes, $8,568,813 Hennepin County Grants, $200,000 Coon Rapids Dam Fund, $220,000

97 Three Rivers Park District Sources of Funding Park District Bonds and Equipment Notes: $8,568,813 o The Park District has historically issued five to fifteen year general obligation bonds to provide the balance of the funding necessary to implement the Asset Management Program. The amount of each bond issue has depended on the size of the Asset Management Program and other available funding sources. o Three year capital equipment notes have been used to finance portions of the Information Technology Program. The short-term bonds are used instead of longer term bonds to better match the length of the debt with life span of the equipment being purchased. Coon Rapids Dam Trust Fund: $220,000 o A portion of the funds on hand in this dedicated fund will be used to finance the planning for the future improvements at Coon Rapids Dam Regional Park. Funding from Outside Sources State Legacy Grants - $3,141,880 o Hyland Lake Park Reserve Pavement Rehabilitation - $2,049,980 o Baker Park Reserve Restroom Building and Boat Rental Renovation - $350,000 o Baker-Carver Regional Trail Design - $352,000 o Noerenberg Water Tower Restoration - $139,900 State Lottery-in-Lieu-of Grant: $1,450,000 o These state funds, provided through Met Council, have been received in 2017 for application to the 2018 Preservation and Rehabilitation Program. Federal Grants: $1,120,000 o The Park District has been awarded a federal grant for the reconstruction of roads, parking areas and trails at Coon Rapids Dam Regional Park (soon to be known as Mississippi Gateway Regional Park). Hennepin County Grants: $654,000 o Hennepin County has awarded the Park District grants for two regional trail projects. - $200,000 Summary of Bond Status The Park District has been issuing bonds annually since 2001 (with the exception of 2002) to finance the construction of various projects. In addition, the Park District has refunded (refinanced) all eligible bonds over the last several years. As a result, the Park District currently has $68,360,000 in general obligation bonds outstanding. Each year, the Park District repays a portion of the principal amount on each bond. The annual amount that will be repaid over the next 5 years is as follows: 2018 $7,670, $7,880, $7,760, $6,655, $5,635,000 Total $36,600,000 (53.5% of outstanding debt) These amounts do not include any bonds that may be issued in 2018 or thereafter. The Park District s enabling legislation created a limit on the total net debt that can be outstanding. That limit, which is 0.5% of market value, is $563,441,775 as of December 31,

98 2017. State Statute also set a limit on the debt that could be issued without voter approval. That limit, which is 0.1% of market value or $112,688,355 as of December 31, 2017, is the limit that needs to be monitored and has the potential to constrain future debt issuance. Comparison of Debt Outstanding to Debt Limit Millions $120 $100 $80 $ $40 $20 $ Bonds Outstanding Debt Limit

99 Asset Management Project List: 2018 ID Project Category Location Project Title Amount Outside Funding Outside Funding Sources 1 IMP District Wide Bituminous pavement preventative maintenance $ 610,000 2 IMP District Wide Sewer and water inspection and repairs $ 30,500 3 IMP District Wide Certified inspections of engineered structures $ 12,500 4 IMP Luce Line RT Luce Line Regional Trail reconstruction - Hwy 55 to Medicine Lake Drive $ 493,500 5 IMP Bryant Lake RP Bryant Lake Regional Park road and parking lot bituminous overlay $ 339,526 6 IMP Hyland PR Hyland Lake Park Reserve pavement rehabilitation $ 2,411,611 $ 2,049,980 Legacy Grant IMP SUBTOTAL $ 3,897,637 $ 2,049,980 6 PRP District Wide Amenities $ 174,050 7 PRP District Wide Building Rehab - Materials $ 155,500 8 PRP District Wide Building Rehab - Plumbing $ 66,800 9 PRP District Wide Building Rehab - Small Projects $ 248, PRP District Wide Building Rehab - STS Homes $ 135, PRP District Wide Burg, Fire & Card Access $ 196, PRP District Wide Concrete Repair and Replacement $ 144, PRP District Wide Docks, Bridges Boardwalks $ 15, PRP District Wide Electrical Maint & Repair $ 140, PRP District Wide Elevator Inspect & Service $ 45, PRP District Wide General Park Rehab $ 238, PRP District Wide General STS Work Crews $ 250, PRP District Wide HVAC Maint & Repair $ 209, PRP District Wide Non-Paved Trails $ 119, PRP District Wide Painting $ 136, PRP District Wide Play Area Maint & Repair $ 137, PRP District Wide Roads & Parking Maint $ 43, PRP District Wide Small Infrastructure $ 87, PRP District Wide Special Projects (under $100k each) - delete as we have projects over $100k $ 320, PRP District Wide Swim Facilities $ 35, PRP District Wide The Landing Building & Site Rehab $ 56, PRP District Wide Turf & Grounds Rehab $ 79, PRP District Wide ADA compliance $ 50, PRP Bryant Lake RP Bryant Lake Regional Park boat ramp reconstruction $ 311,100 PRP SUBTOITAL $ 3,393,519

100 ID Project Category Location Project Title Amount Outside Funding Outside Funding Sources 30 ITP District-wide Infrastructure Upgrades/Replacements $ 250, ITP District-wide Network Hardware Upgrades/Replacements $ 250, ITP District-wide Licensing and Hosting $ 200, ITP District-wide Desktop Hardware Upgrades/Replacements $ 410, ITP District-wide Storage/Memory/Datacenter $ 100, ITP District-wide Miscellaneous Technology Requests $ 50, ITP District-wide GPS/GIS Equipment Replacements $ 20,000 ITP SUBTOTAL $ 1,280,000 $ - 37 NRM District-wide Aquatic Vegetation Management $ 18, NRM District-wide CCM Crew Time to Support Forestry and Horticulture Operations $ 167, NRM District-wide Compost for Ameding Soils $ 10, NRM District-wide Fisheries Management $ 12, NRM District-wide Invasive Species Management and Control $ 213, NRM District-wide Landscape Maintenance $ 151, NRM District-wide Natural Resources Management Practices to Enhance Habitat Communities $ 70, NRM District-wide Pollutant Load Reductions* $ 97, NRM District-wide STS Crew to Support Forestry and Horticulture Operations $ 75, NRM District-wide Tree Trimming - Contracted $ 22, NRM District-wide Water Structure Repair/Replacement $ 160, NRM District-wide Wetland Mitigation and Restoration $ 19,020 SUBTOTAL $ 1,018,677 $ - 48 ADA District-wide Common Barrier Removals - Site, Picnic, and Camping Areas $ 170, ADA District-wide ADA Common Barrier Removals District-wide Appliances $ 6, ADA District-wide ADA Common Barrier Removals District-wide Drinking Fountains $ 6, ADA District-wide ADA Common Barrier Removals District-wide Storage $ 3,660 ADA SUBTOTAL $ 186,660 $ - 52 SUS District-wide Efficiency Improvements $ 60, SUS District-wide Fuel Conservation Projects $ 12, SUS District-wide Water Conservation Projects $ 10, SUS District-wide Education/Advocacy and Waste Initiatives $ 15,000 SUBTOTAL $ 97,200 $ - 56 Capital Projects District-wide Space Study $ 60, Capital Projects Crow & Lake Sarah Solar Powered Wells at Dog Off-Leash Areas $ 40, Capital Projects District-wide Electronic Pay Stations $ 90, Capital Projects French CPA Site Restoration & Landscaping $ 50, Capital Projects Gale Woods Upgrade floor of Livestock Corral to Concrete $ 25, Capital Projects Hyland Upgrade Lighting at XC-Ski Lesson Area $ 20, Capital Projects Hyland Extend Goose Nesting Pond Dock at RNC $ 20, Capital Projects Bryant Parking Expansion $ 90, Capital Projects Baker Creative Play Area Replacement/Renovation $ 120, Capital Projects Baker Recreation Area Restroom Buildings and Boat Rental Renovation $ 375,000 $ 350,000 Legacy Grant SUBTOTAL $ 890,000 $ 350,000

101 ID Project Category Location Project Title Amount Outside Funding Outside Funding Sources 66 Partnerships Dakota Rail RT At Grade Improvements: Dakota Rail CR 110 in Minnetrista $ 210,000 $ 100,000 Hennepin County 67 Partnerships Daktoa Rail RT At Grade Improvements: Dakota Rail Orono Orchard Rd in Orono $ 235,000 $ 100,000 Hennepin County 68 Partnerships Daktoa Rail RT Wayzata: Dakota Rail RT Cycle Track component of Wayzata Lake Effect: Frendale to Broadway 2,900 feet $ 50, Partnerships Baker-Carver RT Minnetrista: Baker-Carver RT: Connect Lowry NC to Lk Mtka RP per Lotus Drive Agreement $ 352,000 $ 352,000 Legacy Grant 70 Partnerships District-wide System Plan/Master Plans $ 100, Partnerships District-wide 5-year General Population Study and Park Visitor Study $ 100, Partnerships District-wide Bringing People to Parks: Transit Partnership $ 250,000 $ 250,000 Legacy Grant 73 Partnerships MAC Nature Area MAC Nature Area Boardwalk Improvements $ 380, Partnerships Noerenberg Noerenberg Water Tower Restoration/Preservation (revised cost from $290,000 to $ $280,000), Grant secured for $139,900 $ 280,000 $ 139,900 Arts and Heritage Legacy Grant 75 Partnerships Mississippi River RP NPS partnership for parking: Construction $ 1,420,000 $ 1,120,000 FLAP Grant 76 Partnerships Mississippi River RP NPS partnership for River Access: Design and Engineering $ 220,000 CRD Fund Partnerships SUBTOTAL $ 3,597,000 $ 2,061, Administrative Costs $ 340,000 State Lottery-in-lieu Funding (unassigned) $ 1,450,000 TOTAL $ 14,700,693 $ 5,911,880

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