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1 MAMMOTH LAKES RECREATION (MLR) Board Meeting Tuesday, July 12, 4:00 p.m. Town of Mammoth Lakes Town Council Chambers Suite Z Minaret Village Mall 437 Old Mammoth Road, Mammoth Lakes, CA NOTE: In compliance with the American with Disabilities Act, if you need special assistance to participate in this meeting, please call (760) Notification 48 hours prior to the meeting will enable MLR to make reasonable arrangements to ensure accessibility to this meeting. (28CFR ADA Title II) NOTE: All comments will be limited by the President to a speaking time of five minutes. (4pm) ROLL CALL Board Members: Colin Fernie, Tom Johnson, Gary Morgan, David Page, Drea Perry, Teri Stehlik, Danna Stroud, Brent Truax and Rachael Ashley-Scheier. (4:05pm) PUBLIC COMMENTS (On Items not on the Agenda) (4:10pm) Closed Session Administrative Items 1. Pursuant to Government Code Section 54957, the Board will hold a conference to consider evaluation of a public employee: Executive Director. 2. Adjourn and Report out of any action taken in Closed Session (5pm) ROLL CALL Board Members: Colin Fernie, Tom Johnson, Gary Morgan, David Page, Drea Perry, Teri Stehlik, Danna Stroud, Brent Truax and Rachael Ashley-Scheier. (5:05pm) PUBLIC COMMENTS (On Items not on the Agenda) (5:10pm) ADMINISTRATIVE ITEMS 1. Approval of Agenda 2. Approve MLR Board Meeting minutes of June 6, 2016 (Attachment #1) 3. (20 minutes) Review the second draft of the Allocation Strategy (Attachment #2) 4. (20 minutes) Review and consider accepting the final draft of the MLR Strategic Plan a. Drop box address: Draft-MLR-Strat-Plan _dp.pdf?dl=0 5. (10 minutes) Review the final draft of the TOML/NGO Strategic Planning Document (Attachment #3) 6. (10 minutes) Mammoth Lakes Trails System Summer 2016 Maintenance Plan Update / Rathje 7. (10 minutes) Financial Reports a. Review and consider approving the Measures R & U Budget Agenda Bill (Attachment #4) 1

2 b. TOML Report of May Expenditures (Attachment #5) c. MLR Budget vs Actuals YTD (Attachment #6) d. Review of Funds 215, 216 and 217 (Attachment #7) 8. (60 minutes) Committee Updates Status and Next Meeting Date a. Development / Fundraising / Communications : Focus on raising funds i. (10 min) Committee Update by Tom Johnson ii. Review of the draft Measure U logo (Attachment #8) iii. Review of the draft MLR Support logo (Attachment #9) iv. Review of the social media matrix (Attachment #10) v. Review of the grants matrix (Attachment #11) vi. Review of Potential Sponsors (Attachment #12) vii. Review of the CRM research matrix (Attachment #13) viii. Review of the leveraged funds matrix (Attachment #14) b. Mammoth Trails : Represent MLR on the committee and oversee the annual MLTS budget i. (10 min) Update by Chair Stroud ii. Update on the Inyo National Forest Revision Plan (Attachment #15) c. Performing Arts AdHoc : Working with the Mammoth Arts and Culture committee i. (10 min) Update by Chair Page ii. Review of the proposed budget for the MACC (Attachment #16) d. Reconciliation : Annual review of allocation funding to ensure accountability i. (5 min) Update by Chair Stehlik e. Outdoor Performing Arts Center 9. Board Member Reports 10. Executive Director Report i. (5 min) Update by Chair Morgan 11. Town Council Liaison Request for Information Report to the Town Council REQUEST FOR FUTURE AGENDA ITEMS ADJOURNMENT To the next meeting of the MLR Board Meeting on August 2, 2016 which will held in the Town of Mammoth Lakes Council Chambers, Suite Z. I hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the Mammoth Lakes Tourism & Recreation Building outside door not less than 72 hours prior to the meeting dated July 5th, Rich Boccia; MLR Executive Director 2

3 June 6, 2016, Mammoth Lakes Recreation Board Meeting Minutes Town of Mammoth Lakes Town Council Chambers, Suite Z, Minaret Village Mall, 437 Old Mammoth Road, Mammoth Lakes, CA ROLL CALL Danna Stroud called the meeting to order at 5:08 p.m. at the Town of Mammoth Lakes Town Council Chambers Suite Z, Minaret Village Mall, 437 Old Mammoth Road, Mammoth Lakes, CA Present: Colin Fernie, Gary Morgan, David Page, Drea Perry, Danna Stroud and Brent Truax PUBLIC COMMENT None. ADMINISTRATIVE ITEMS 1. Approval of agenda. a. Note: talk about July 5 th meeting 2. Motion to approve the minutes of May 3, 2016, (M Fernie, S Morgan, 5-0, 1 abstain) 3. Review and consider approving the recommendation from the Nominating Committee to appoint Rachael Ashley-Schreier for a two year term July 2016 through October 2018 a. Review of the interview process. b. Move to appoint Rachael Ashley-Schreier to a Board term until October 2018, (M Truax, S Stehlik, 5-0) c. Schreier gave a comment about her background. 4. TOML Update on the Mammoth Creek Park West Project a. This is a one of the priority projects approved by Town Council. Stroud wanted everyone is consider what Town staff is looking for from MLR with this presentation. b. Grady Dutton gave an update on Trails End Park. Only one bid given, and is not a good bid. c. Dutton showed a power point presentation that was given to Town Council, which included a look at the Alternative A revision layout and what its changes mean, the programming possibilities and how some potential projects will be added to the EIR (like a small BMX track), and the timeline from December 2015 to April A look at what construction aspects are of the highest priority for the community, and are financial viable. Dutton will be coming back in August with a more 3

4 June 6, 2016, Mammoth Lakes Recreation Board Meeting Minutes Town of Mammoth Lakes Town Council Chambers, Suite Z, Minaret Village Mall, 437 Old Mammoth Road, Mammoth Lakes, CA details cost spreadsheet, and what are the priorities for this project. Tonight he is just planting the ideas, not looking for answers now. d. Discussion about the difference between Olympic, NHL, and regular size ice rink. Colin Fernie clarified what difference. Drea Perry arrived at 5:43 p.m. e. Dutton spoke about having another ad hoc committee to vet out information before coming back to MLR in August. f. Stuart Brown reviewed the Plan Mammoth Creek Park West programming sessions. 5. Review and consider accepting the final draft of the MLR Strategic Plan a. Visually appealing. Several comments on the ascetically pleasing aspects of the document. Gary Morgan said that it would be great to move forward on the document at this is the 7 th or 8 th version of this document. b. The strategic pillars conversation that was mentioned during the Executive Committee was brought up again. Page recommended that the milestones be looked at more closely by staff. Four parts still missed: Executive Summary, fiscal year 2016/17, 5 year financial plan, and more work on Milestones. 6. Review the first draft of the Allocation Strategy a. Background given by the Allocation Committee: This is the plan that will shift how Measure R and U are utilized and will be spent. b. Discussion about how if we keep giving the money away, then there won t be reserves to go towards big legacy projects. Fernie gave a background on the language in Measure R/U, c. Put the language of Measure R/U in the Allocation Strategy. d. Allocation Committee to work on the 5-year plan mentioned during the discussion on the Strategy Plan. e. Boccia gave a background and overview of the Measure R/U budget f. Fernie says that he noticed that completion on incomplete projects was missing from the Priority Given to section. Board members expressed that being problematic since the funds cannot go to supplanting other funds. 4

5 June 6, 2016, Mammoth Lakes Recreation Board Meeting Minutes Town of Mammoth Lakes Town Council Chambers, Suite Z, Minaret Village Mall, 437 Old Mammoth Road, Mammoth Lakes, CA g. Similar discussion regarding what the recommendation for new projects is and if the Priority Given to section makes that more difficult on inhabits someone from seeing themselves as being able to apply. 7. Review and consider accepting the TOML Strategic Alignment 2025 Strategy as approved by the Town Council at their June 1, 2016, meeting a. Boccia gave an overview of the document, and the elements that are specific to MLR s focus. Fernie also gave his version of the process and focus, from a Council perspective. One major change is the ownership of a special events strategy. b. Motion to approve the Strategic Alignment 2025 Strategy (M Stehlik, S Morgan, 7-0) 8. Review and consider approving the submission of a National Foundation Grant to support Trails Maintenance in the Summer of 2017 a. Boccia gave a background on MLR s process, and his conversation with someone from NFF today who recommended that MLR not exceed the average award, as we are a newer organization. b. Motion to approve submission at $29,300 (M Page, S Fernie, 7-0) 9. Financial Reports a. Boccia gave an overview of the 16/17 Budget i. Truax had question about the Trails budget, and the amount of money in the account and what is being allocated. Should the surplus be pulled out of the Trails budget and then be reallocated when needed. Stehlik said that she is not comfortable with approving budget based on assumptions, and that the past few years still need to be reconciled. Approve the budget as a placeholder based on how the reconciliation process plays out? Discussion on the MACC Design Work line item, where there was confusion about whether that money has been spent, if it can be shown as encumbered in the 216 budget sheet, and also if the current Town Council may continue to approve this allocation, since it was original approved by a different TC. ii. Staff has direction to create project codes that are necessary to show funds that are encumbered in the future 215, 216 budget sheets 5

6 June 6, 2016, Mammoth Lakes Recreation Board Meeting Minutes Town of Mammoth Lakes Town Council Chambers, Suite Z, Minaret Village Mall, 437 Old Mammoth Road, Mammoth Lakes, CA Brent Truax left at 7:10 p.m. b. April Expenditures: recommending one more request of $25,000. i. Motion to approve the request (M Perry, S Morgan, 5-0, 1 abstain) 10. Committee Updates Status and Next Meeting Date a. Development / Fundraising / Communications : Focus on raising funds i. Morgan gave an update about a meeting with Red Bull media and Red Bull human enhancement lab. What do we want to be when we grow up? What should Mammoth Lakes be focusing on, recommending high performance training. Look at corporate retreats from top tier companies. ii. Committee should meet more consistently. (Cannot meet on 3 rd Tuesday on the month, look for other options) b. Mammoth Trails : Represent MLR on the committee and oversee the annual MLTS budget i. First Trail Day happened this weekend. Joel has been getting trails maintenance work done. Inyo National Forest Service revision plan is out sustainable recreation-- Monday June 13 at Cero Coso presentation; opportunity for MLR to provide comments on the plan. 1. Question about what triggers the opening of roads (Lake Mary). This document is the place for these types of comments, about development of a management plan, and suggestions, as this is a point of economic viability for the community. c. Performing Arts AdHoc : Working with the Mammoth Arts and Culture committee i. Meeting with Residents Artists, allocations and what it looks like for the arts, and Boccia meeting with Evan Russell d. Reconciliation : Annual review of allocation funding to ensure accountability i. Teri gave an update that there is another meeting, as the last one wasn t fruitful. And what the codes look like moving forward. e. Outdoor Performing Arts Center: i. Morgan gave an update on the Sam s Woods site situation, which could potentially give the town 3-5 years in using that at an event s site. Forest Service says that they should be the last option. Mammoth Lakes Foundation looks like the best site, so the next 6

7 June 6, 2016, Mammoth Lakes Recreation Board Meeting Minutes Town of Mammoth Lakes Town Council Chambers, Suite Z, Minaret Village Mall, 437 Old Mammoth Road, Mammoth Lakes, CA option would be looking at a wind study on the site, to discover how the wind could be mitigated. Fernie added background the Sam s Wood site situation that was brought to Town Council. One of the questions asked during TC was if the Town is willing to put Measure R/U dollars into this property, which wasn t shutdown as a possibility, but currently the Town is not involved. ii. Discussion about neighbor concerns and environmental concerns and the conversation that was had with the Forest Service. MUF has become a front runner because a willing partner, and Synergy with the location. 11. Board Member Reports a. Teri Stehlik stepped down from the Recreation Commission, after serving of Commissions for the last 18 years. Gary Morgan left at 7:50 p.m. 12. Executive Director Report a. Summary of MLR Deliverables: Boccia gave an overview of the deliverables and what projects are complete or in progress. b. Add backup documents to presenting quarterly reports to the Board 13. Town Council Liaison Request for Information Report to the Town Council a. New Board member b. Outdoor Performing Arts Center c. Strategy Plan i. Allocation of Measure R and U REQUEST FOR FUTURE AGENDA ITEMS July 5 th is the scheduled meeting July 12 will be the next MLR Board meeting. ADJOURNMENT There being no further business to come before the Board of Directors, the meeting was adjourned at 8:05 p.m. Respectfully submitted, Lesley-Anne Hoxie Executive Assistant, Mammoth Lakes Recreation 7

8 Allocation Strategy Mammoth Lakes Recreation is a non-profit organization that is committed to preserving and enriching the quality of life for residents and visitors by ensuring the strategic use of Measure R, U, and additional funding sources to develop and support mobility, recreation, arts and culture, capital projects and special projects. Allocations will be invested to support the creation of a high performance environment that includes a thriving arts and culture community and enhanced recreation opportunities. Allocations will support the MLR Guiding Principles and be aligned with Priority Phase Projects in the following three Measures R & U (Appendix #X) restricted funding allocation categories as based on the review of accepted or adopted town planning documents and recommended by the MLR Board of Directors. 1. Programming: a. Support and increase opportunities for participation in enhanced recreation and/or arts & culture experiences by adult, youth and diverse populations b. Programs that cultivate a vibrant arts & culture community c. Diversify arts and culture experiences, including nationally known and emerging talent 2. Capital Projects: a. All phases of a capital project to support recreation, arts and culture including; i. Planning ii. Financing iii. Construction iv. Operations and Maintenance 3. Special Projects: a. Innovative projects that support the development and/or enhancement of mobility, recreation, and arts & culture Allocation Eligibility (As mandated by Measure R and U ordinances) Programming: [Programming definition] Programming allocations may be considered for multiple years funding, not to exceed three years, with required annual performance reviews to support funding for an additional year which may be adjusted based on the review by the Allocation Committee. Capital Projects (community assets): Any capital projects will support and/or fulfill MLR s strategic plan. 8 1

9 All requests for funds to support a capital project will require a complete business plan to include feasibility, construction, operations and maintenance budgets (See appendix for recommended template). Special Projects: One-time funding to support special projects. Allocation Filter Submission of an application does not guarantee funding. To qualify for funding review, the application must support the four broad objectives outlined in the strategy and meet the following requirements: 1. The applicant will be responsible for submitting an application to the Allocation Committee for review and possible funding. 2. Applications must be complete, providing all information and attachments as requested on the application form. Late or incomplete applications will not be reviewed or considered for funding. 3. Applicants must request a specific dollar amount and explain how the requested funds will be utilized. 4. Applications must provide a brief description of the project and how it meets the four broad objectives. 5. Allocations will be dispersed only to the entity whose name appears on the application (see the Gift of Public Funds). 6. All permits, insurance, and other documents required for the requested allocation must be filed under the name of the producer as it appears on the application. 7. The project must take place predominately in the Town of Mammoth Lakes and benefits its residents and visitors. Priority is given to: Allocation proposals that have matching funds, sponsorships or in-kind contributions Well-run, financially sound organizations or agencies o For example: strong board participation and stable administration, reliable source of revenues, and earned income opportunities. Organizations that have a proven history of effective and efficient delivery of program services. Proposed project address an identified public benefit for people living, working, and/or visiting in Mammoth Lakes. Projects that have been publically vetted and can demonstrate strong community support Allocation Process Mammoth Lakes Recreation is a non-profit organization that is committed to preserving and enriching the quality of life for residents and visitors by providing limited funding to support the development and enhancement of recreation, arts and culture programming, mobility, capital projects and special projects. 9 2

10 Organizations or agencies awarded a funding in the prior year s grant round that do not submit a progress report with their current application, are ineligible for the current year cycle, or for continued funding. Organizations are ineligible for all future funding until the delinquent progress report is submitted along with a letter of explanation. Organizations or agencies awarded a funding must publicize the grant in any press releases, publications, or brochures and display and acknowledge the appropriate funding source logos. Organizations or agencies more must submit their last financial audit or outside financial review with their application or must be prepared to seek an outside financial review during the upcoming year. The Event Rating Criteria (Attachment A: Event Definitions and Evaluation Criteria) will be used to evaluate all proposals with respect to how they are aligned with the four broad strategies that are outlined in the strategy. Each applicant will select one of the categories when they submit their proposal and will be evaluated based on the criteria as aligned with that category. All applications are required to be submitted electronically through the MLR website Allocation Application not later than Friday, February 3, 2017, for the , fiscal years. Qualifying applications will be reviewed by the Allocation Committee starting the week of February 6, 2017 with awards being announced the week of February 20, Accountability All producers receiving funding will be expected to complete and submit a Performance Report (Attachment B: Performance Report) within thirty (30) days after the completion of your project, or thirty (30) days prior to the opening of the allocation funding cycle. Funding Disbursements Funding allocations will be released after starting the third week in March of the calendar year following the return of the signed Letter Agreement which will be generated by the Town of Mammoth Lakes. Mammoth Lakes Recreation 10 3

11 2017 Allocation Application Applications are due on Friday, February 3, 2017, for the fiscal year All applications are required to be submitted on the web based application Applications that are late, incomplete or are not submitted through the web based application will not be accepted for review by the Grant Allocation Committee Please select the one project category: Category 1 Category 2 Category 3 Programming Capital Projects Special Projects Name of the Project Proposed Date(s) Amount of Funding Requested Producing Entity and Contact Information Name of Organization President or Executive Director Name and title of person completing the application Organization s Mission Statement Organization Website Business Address Mailing Address Office Phone Cell Phone Organization s Tax Status (check on box) 4 11

12 Non-Profit (501 C-3) Federal EIN Number: Does this project benefit a charity and if so, please name: Not-For-Profit (501 C-6) Federal EIN Number: For Profit Federal EIN Number: Project Description What is the public benefit for this project? How does this project create a sense of community pride in Mammoth Lakes and increase the quality of experience for both guests and residents by investing in capital facilities, infrastructure and programming? How does this project support recreation, arts and culture, mobility, capital projects or special projects that reflect the high quality image of Mammoth Lakes and contribute to the vitality and economic viability throughout the year? How does this project stimulate the local economy by creating enhanced experiences and opportunities that drive and support visitation and business growth? How does this project support the Town of Mammoth Lakes Town Council s goals and objectives? Budget Provide a detailed project budget proposal, including anticipated revenues and expenses, along with previous funding sources, matching funds, sponsorships and in-kind donations. (Attachment C: Budget) Attachment A: Event Definitions and Evaluation Criteria as aligned with the four strategic objectives Attachment B: Performance Report (To be submitted 30 days after the completion of the project) Attachment C: Budget 12 5

13 Attachment A: Evaluation Criteria as aligned with the Four Strategic Objectives: Strategic Objective To what extend does this project create a sense of community pride in Mammoth Lakes and increase the quality of experience for both guests and residents by investing in capital facilities, infrastructure and programming? Allocation Committee Review Comments Scale To what extent does this project support recreation, arts and culture, mobility, capital projects and special projects that reflect the high quality image of Mammoth Lakes and contribute to the vitality and economic viability throughout the year? To what extent does this project stimulate the local economy by creating enhanced experiences and opportunities that drive and support visitation and business growth? To what extent does this project support the Town of Mammoth Lake Town Council s goals and objectives? Attachment B: Performance Report 6 13

14 This form must be completed and submitted within thirty (30) days after the completion of your project or thirty (30) days prior to the opening of the grant funding cycle, based on the calendar date of the event to be eligible for future or continued funding. Name of Organization or Agency Reporting Contact person & title Phone Address Project Name Amount of Award Amount of Award not spent to date Purpose of Award (Restate from the application) Have there been any changes to your organization s IRS tax status since you were awarded this grant? (If yes, please explain) Please describe the progress made towards meeting your stated goals, activities and outcomes that you outlined in your application as aligned with the four broad objectives. If you did not meet your expected outcomes, what modifications are you going to make for this project to continue to be funded? Please confirm the number of people that were involved in this project or activity? Number of participants Number of volunteers that supported the project Number of project staff Please describe how you recognized the Town of Mammoth Lakes, Mammoth Lakes Recreation and any other sponsors of this project or activity. Please provide an illustrative real life story about an individual that was positively affected by this project or activity. If you are planning to continue this project or activity what are your plans for sustaining or expanding this project or activity? And if you have decided to discontinue the program, what factors led to that decision? 14 7

15 Attachment C: Budget Income (A) Funding Source Amount (B) In-Kind Source Amount Total: Grand Total Income (A) + (B) = Total: Expenses Category Amount Total Expenses Total Income Total Expenses Profit / Loss Renew. Revitalize. Rediscover. 8 15

16 TOML NGO Strategic Alignment 2025 Final Report June 1, 2016 TOML Strategic Priorities and Aligned Work Program with NGO Partners supports a shared vision and core values tied to the primary purpose of the strategic plan - to achieve sustainable economic security for the community. Acknowledgements - Project Participants: Town of Mammoth Lakes Council, Town Manager, Town Staff Mammoth Lakes Recreation Leadership and Board Mammoth Lakes Tourism Leadership and Board Mammoth Lake Housing Leadership and Board Eastern Sierra Transit Authority Leadership and Board Project Facilitator: Michael Ward, Chief Innovation and Strategy Officer, HighBar Global Internationally Certified Professional Facilitator, IAF/CPF TOML & NGO Strategic Alignment Report June 1, 2016 Page 1 16

17 Table of Contents Executive Summary... 3 Images of Greatness A 2025 Vision Major Goals, 18 Month Strategic Priorities, & Key Objectives... 5 Community Core Values Month Action Plan Composite with Leads and All Action Details Month Action Plan - Formatted as TOML & NGO Quarterly Work Plans TOML Quarterly Milestones and Workplan MLR Quarterly Milestones and Workplan MLT Quarterly Milestones and Workplan MLH Quarterly Milestones and Workplan ESTA Quarterly Milestones and Workplan Communications and Accountability Plan Acronyms Defined Council Presentation June 1, Month Workplan Endnotes TOML & NGO Strategic Alignment Report June 1, 2016 Page 2 17

18 Executive Summary The Town of Mammoth Lakes (TOML) has capitalized on the unique capacities and capabilities of four non-governmental organizations (NGO s) to achieve a 10 year vision of Mammoth Greatness. The collective leadership of the present Town Council, Town Manager, and Executive Directors of the NGO s collaborated over a 10 month period to define strategic priorities, 10 year goals (2025), and align strategic commitments with an 18 Month Action Plan. Purpose: The purpose statement guiding the entire effort was: Define and activate a strategy driven process that clearly aligns and integrates Mammoth Lakes NGO s (MLT, MLR, MLH, and ESTA) as Strategic Partners with the TOML to achieve sustainable economic security for the community. Process: The partners convened in a series of council led workshops beginning August 2015 and concluding May 2016 designed, prepared, facilitated, and reported by HighBar Global in close collaboration with the Town Manager. The intention was to build a coordinated, committed, and collaborative approach to the utilization of partner skills and assets to achieve important outcomes for the Town in the short, mid, and long term. NGO Boards of Directors were afforded opportunities to review and comment on workshop outputs following each session. The partners worked tirelessly with sustained commitment to the purpose and planned outcomes. Products: The partnership was successful in producing and achieving consensus on the following products enumerated in this report: A 2025 Vision containing images of Mammoth Greatness Community Core Values outlining 5 core values to guide the work and commitments of the partners during both the planning and implementation phases of this project Headline Goals 9 Major Goals the partners hope to achieve together by 2025 Strategic Priorities 4 strategic priorities that balance the need for economic vitality, community development, enhanced community amenities, and an effective servicefocused municipal operating system Big Ideas 3 catalytic ideas to frame the rallying cry for implementing this plan Council Commitments a series of 20 commitments framed under the strategic priorities for outcomes the TOML expects to achieve 18 Month Action Plan defines the milestones, commitments, and planned victories the partners will address through September 30, 2017 in 6 quarterly increments TOML & NGO Strategic Alignment Report June 1, 2016 Page 3 18

19 Images of Greatness A 2025 Vision WE ARE: TOML Strategic Priorities and Aligned Work Program with NGO Partners supports a shared vision and core values tied to the primary purpose of the strategic plan - to achieve sustainable economic security for the community. A proud, cohesive, well-planned community with clear direction working together regionally to achieve success A town that has achieved sustainable economic security showcasing: o Our unique place o Our safe, vibrant, inclusive community A town with a reputation for proactive leadership and responsive local government A town that co-exists with the natural environment and connects visitors and locals with great experiences A community that embraces a culture of stewardship of our mountains and a sense of place A year-round destination offering the best alpine recreation opportunities in the country A welcoming, diverse and successful business community with a great entrepreneurial culture A community that provides affordable regional housing opportunities for the workforce A community with great air-service and technology connecting Mammoth Lakes to the world A community that actively builds partnerships with community stakeholders A community with great people, who work together to constantly improve this Great Place Page 4 of 30 - DRAFT 19

20 2025 Major Goals, 18 Month Strategic Priorities, & Key Objectives NINE MAJOR 2025 GOALS DRIVEN BY THREE BIG IDEAS Focus on Visitation Goal 1: 10 months with over $1 million in TOT revenues Goal 2: Expanded job base for employees that affords them the ability to stay in Mammoth Goal 3: Expanded air service to 50,000 enplanements based on demand and terminal capacity A Unified Vision Creating Community Investment Goal 4: Broadband utilization is fully integrated into public and private sector operations Goal 5: $1 billion in new capital investment Goal 6: Story Map in use and utilized to sell Mammoth Lakes as a place to live, work, recreate and invest Goal 7: Expanded housing options to meet demand To Be the Best Alpine Recreation Destination in the Country Goal 8: Integrated, sustainable recreation within the region Goal 9: Expanded and enhanced facilities and programs Eighteen Month Strategic Priorities and Key Objectives Strategic Priority: Enhance Our Recreation Based Economy a. Update and implement Economic Vitality Plan and Strategy b. Prepare a community economic baseline data model, to be updated on a regular basis c. Build out a stable business environment with a focus on growing shoulder months to $1 million in TOT/month d. Financial plan for the airport terminal matching funds of $5 million in place e. Enhanced air service providing 30,000 enplanements with a plan for growth being developed f. Enhanced broadband opportunities for visitors, residents and businesses Strategic Priority: Comprehensive Community Plan a. Develop and maintain a community Story Map to communicate a shared vision b. Actively engage with developers and financiers to secure new investment c. Provide economically and demographically diverse housing opportunities d. Create an innovative strategy for the use of existing housing inventory to expand workforce housing e. Short-term parking solution for the Village implemented f. Long-term, town-wide parking solutions are planned and integrated with our recreation based culture Strategic Priority: Enhanced Community Amenities Serving Residents and Visitors a. Siting of new trail(s) and new community amenity(s) b. Implement strategic plan for investment of Measure U and R revenues c. Mammoth Lakes interests are reflected in the Inyo National Forest Plan Revision d. Participate in the creation of a sustainable recreation program with the Inyo National Forest Strategic Priority: Effective Municipal Services a. Financial stability: Increased reserves; Growing stable revenue and services; Hire Finance Director; Improved credit rating; Evaluate new financing tools b. Recognized as a responsive and efficient local government with improved services such as: Police services; Public works services; Infrastructure; Streamlined permitting; Improved TOT/TBID/ Business License compliance c. Town Council is committed to effectively integrating with MLR, MLT, MLH and ESTA and is utilizing expanded capacities offered by these entities in the provision of services. d. Regional solid waste plan in place Page 5 of 30 20

21 Community Core Values WHAT ARE THE CORE COMMUNITY VALUES THAT WILL INFORM OUR PARTNERSHIP? Core Community Values Partner Commitments Safe Vibrant Inclusive Community We Will Ensure Our Community Is Safe, Inviting, Inclusive, & Vibrant A Natural Active Place We Strike The Balance Between People, Buildings, And Our Beautiful Natural Environment You Can Live Here We Will Foster A Thriving Community Where People Can Live, Work, & Play For The Long- Term A Memorable Experience We Will Enhance Memorable Experiences Through Active Community Dialogue We Are All In It Together Working Together As Partners Will Lead The Community To Wise Decisions; How Each Decision Strengthens Our Partnerships Page 6 of 30 21

22 TOML Strategic Alignment FINAL DRAFT (appropriate date) 18 Month Action Plan Composite with Leads and All Action Details Page 7 of 30 22

23 Strategic Priority: Enhance Our Recreation Based Economy TOML Strategic Alignment FINAL DRAFT May 20, 2016 Goals for 2025: Big Idea = Focus on Visitation Goal 1: 10 months with over $1 million in TOT revenues Goal 2: Expanded job base for employees that affords them the ability to stay in Mammoth Goal 3: Expanded air service to 50,000 enplanements based on demand and terminal capacity Goal 4: Broadband utilization is fully integrated into public and private sector operations Goal 5: $1 billion in new capital investment TOML Commitments Kickstart Q1 4/1/16 to 6/30/16 TIMELINE AND MILESTONES - Due Date: September 30, 2017 Q2 7/1/16 to 9/30/16 Q3 10/1/16 to 12/31/16 Q4 1/1/17 to 3/31/17 Q5 4/1/17 to 6/30/17 Q6 7/1/17 to 9/30/17 a. Update and implement Economic Vitality Plan and Strategy b. Prepare a community economic baseline data model updated on a regular basis c. Build out a stable business environment with focus on growing shoulder months to $1 million in TOT per month d. Financial plan for the airport terminal matching funds of $5 million in place e. Enhanced air service providing 30,000 enplanements with plan for growth being developed f. Enhanced broadband opportunities for visitors, residents, and business Initiate economic strategy study Engagement with air service stakeholders Priority Phase Projects funding and target markets MLR 1 Finalize special events strategy and funding MLR/ TOML Determine which planes will provide sustainable air service given airline plans to stop using existing fleet MLT/ TOML Explore new markets, refine and define how to achieve 30,000 enplanements MLT/ MMSA/TOML Tourism Economics Study TOML/ MLT Implement terminal strategy to raise capital and activate stakeholders (Q1 engage, Q3 Capital) TOML/ MLT 2 Offer education about broadband capacity as business attraction TOML Complete Economic Analysis Study TOML Collaborate on what Winter guests are looking for including top experiences MLR/MLT Flight scheduling and technology to decrease cancellations MLT/ TOML Collaborate on what Summer guests are looking for including top experiences MLR/MLT Increase TOT shoulder season by one month to $850,000 MLT/ TOML 3 Victory Special events strategy implemented 30,000 enplanements (annualized) Terminal construction date set - $5 million match identified and being secured TOML and NGO Strategic Alignment 18 Month Workplan Page 8 23

24 Strategic Priority: Comprehensive Community Plan TOML Strategic Alignment FINAL DRAFT May 20, 2016 Goals for 2025: Big Idea= A Unified Vision Creating Community Investment Goal 6: Story Map in use and utilized to sell Mammoth Lakes as a place to live, work, recreate, and invest Goal 7: Expanded housing options to meet demand TOML Commitments a. Develop and maintain a community Story Map to communicate a shared vision b. Actively engage with developers and financiers to secure new investment c. Provide economically and demographically diverse housing opportunities d. create an innovative strategy for the use of existing housing inventory to expand workforce housing e. Short-term parking solution for the Village implemented. f. Long-term, town-wide parking solutions are planned and integrated with our recreation based culture Kickstart Council authorizes hiring of firm to complete initial Story Map Authorized by Council to develop short term parking solution Q1 4/1/16 to 6/30/16 Retain an entity to develop the Story Map and engagement process - TOML Story Map 1.0 exhibits existing conditions - TOML Two tracks: Investment Story Map for Development & Business - TOML/ MLT & Comprehensive Experience Story Map TOML/MLT/ MLR Produce the initial 2025 Story Map populated with NGO features and assets TOML Develop the village parking solution TOML TIMELINE AND MILESTONES - Due Date: September 30, 2017 Q2 7/1/16 to 9/30/16 Story Map represents the community as envisioned in 2025 TOML Determine what modifications to user preference data would inform the transit system - ESTA 4 Develop strategies to attract private capital to fund development projects TOML/NGO s Define investment opportunities to include Cap & Trade funds for housing needs MLH Provide a competitive profile of how TOML can access housing capital -MLH Q3 10/1/16 to 12/31/16 Propose a strategy for a mix of rental and ownership housing- MLH Develop an analysis for the conversion of existing housing inventory to workforce housing MLH/ TOML Q4 1/1/17 to 3/31/17 Support investment Story Map with targeted research on potential users of amenities (Initiated Q1) MLT/ MLR Recommend approach to proximal placement of housing and transit TOML/ESTA/ MLH Complete visitor/ local research on preferences for recreation facilities, transit, associated amenities; Initiated Q1- TOML/ ESTA/ MLR Q5 4/1/17 to 6/30/17 Frame requirements to develop a transit hub(s) TOML/ESTA 5 Q6 7/1/17 to 9/30/17 Provide a framework and matrix for asset development to implement the Story Map - TOML Victory Story Map complete and in use Housing funding strategy in place for future projects (linked to Story Map) Village Parking lot open TOML and NGO Strategic Alignment 18 Month Workplan Page 9 24

25 TOML Strategic Alignment FINAL DRAFT May 20, 2016 Strategic Priority: Enhanced Community Amenities Serving Residents and Visitors Goals for 2025: Big Idea = To be the best alpine recreation destination in the country Goal 8: Integrated sustainable recreation through expanded and enhanced facilities and programs TOML Commitments a. Siting of new trail(s) and new community amenity(s) b. Implement strategic plan for investment of Measure U and R revenues c. Mammoth Lakes Interests are reflected in the Inyo National Forest Plan Revision d. Participate in the creation of a sustainable recreation program with the Inyo National Forest Kickstart Produce business plans secure capital funds to implement priority projects Work with partners to effectively manage recreation assets for the benefit of the community including: stewardship, access, maintenance Participate in the creation of a sustainable recreation program for Mammoth Lakes (community plan, winter rec summit, economic vitality plan) Q1 4/1/16 to 6/30/16 Identify and secure funding for MLTS TOML/ MLR Design, bid and award contract for Trails End Park completion TOML Produce and review business plans for MUF/CC, MACC, and OPAC MLR 6 Approve preferred site plan for MCP TOML Ad hoc Inyo National Forest Task Force developed for sustainable recreation program TOML TIMELINE AND MILESTONES - Due Date: September 30, 2017 Q2 7/1/16 to 9/30/16 Siting 100 miles of new trails TOML/ MLR Implement the maintenance plan for current trails TOML/ MLR Trails End Park Completion! TOML Outdoor Performance Arts Center MLR/ TOML 7 Completion of Measure R & U strategy - MLR/TOML Q3 10/1/16 to 12/31/16 Completion of environmental work for Mammoth Creek Park West project TOML Mammoth Creek Park West Project funding secured TOML/ MLR Q4 1/1/17 to 3/31/17 Completion of final project design work for Park West Project is out to Bid TOML Q5 4/1/17 to 6/30/17 Construction on Park West Project TOML Q6 7/1/17 to 9/30/17 Victory Construction and completion of Trails End Park Due Q2 Completed 20 miles of new trails and maintenance of current trails as part of regular work program Completion of Park West Project Rink is functional & Community Center constructed Outdoor Performance Arts Center completed July 2018 TOML and NGO Strategic Alignment 18 Month Workplan Page 10 25

26 Strategic Priority: Effective Municipal Services TOML Strategic Alignment Final Plan (June 1, 2016) Goals for 2025: Big Idea = A System of Municipal Responsiveness Goal 9: Enhanced municipal assets, financial resources, and capabilities deliver effective government with service partners, where appropriate TOML Commitments Kickstart Q1 4/1/16 to 6/30/16 TIMELINE AND MILESTONES - Due Date: September 30, 2017 Q2 7/1/16 to 9/30/16 Q3 10/1/16 to 12/31/16 Q4 1/1/17 to 3/31/17 Q5 4/1/17 to 6/30/17 Q6 7/1/17 to 9/30/17 Victory a. Financial stability: Increased reserves Growing stable revenue and services Hire finance director Improved credit rating Evaluate new financing tools b. Recognized as a responsive and efficient local government with improved services such as: Police service Public works services Infrastructure Streamline permitting Improved TOT/TBID/ Business License compliance c. Town Council is committed to effectively integrating with MLR, MLT, MLH and ESTA and is utilizing expanded capacities offered by these entities in the provision of services. Hire Finance Director; open, transpare nt budget document adopted before 6/30/16 Revisit political commitments in conjunction with REU plan; articulate potential new outcomes TOML Ensure active contracts with aligned contract deliverables for MLH, MLT, MLR,TOML Each NGO/ TOML maintain a near term list of prospective projects for funding options ALL Determine how to have NGO s use the Granicus supported meeting space at TOML for more NGO transparency -MLT/ Determine TOML options for match funding to leverage capital sources (general fund & other ) TOML Identify technology/ equipment improvements that add benefit while lowering costs TOML Identify reserve funds (i.e. REU) & identify how and when these funds can be used TOML Decide staffing requirements needed for effective service levels TOML Develop, identify market investment methods and opportunities to attract active private capital TOML Partner with the county to scale/ regionalize service strategies at lower total costs; leading project is a Regional Solid Waste Plan TOML Develop a spending strategy for identified infrastructure that supports the Story Map TOML Implement two-tiered content management strategy that achieves: (1) authoritative information, and (2) coordinated dissemination- MLT/ ALL 9 Ready to support new projects, development, etc. based on identified Council priorities (by Q5) TOML and NGO Strategic Alignment 18 Month Workplan Page 11 26

27 d. Regional solid waste plan in place TOML Strategic Alignment Final Plan (June 1, 2016) MLH/MLR/ ESTA/TOML 8 Develop a Regional Solid Waste Plan - TOML 18 Month Action Plan - Formatted as TOML & NGO Quarterly Work Plans TOML and NGO Strategic Alignment 18 Month Workplan Page 12 27

28 TOML Strategic Alignment Final Plan (June 1, 2016) TOML Quarterly Milestones and Workplan Town of Mammoth Lakes Strategic Alignment - Partner Lead Commitments Matrix Task Lead Support Team Next Steps Commitments - Notes Status Strategic Priority: Enhance Our Recreation Based Economy Q1 Finalize special events strategy and funding - with a preference on shoulder seasons MLR TOML a. MLR is creating a strategy focused on Arts & Culture, Capital Projects and Special Projects b. There needs to be the creation of a task force to create the special events ONLY strategy (or embedded as an element of a. IP b. TBD Q1 Determine which planes will provide sustainable air service given airline plans to stop using existing fleet MLT TOML the MLR strategy?) Q1 Explore new markets, refine and define how to achieve 30,000 enplanements MLT MMSA, TOML Q2 Tourism Economics Study TOML MLT Q2 Implement terminal strategy to raise capital and activate stakeholders (Q1 engage, Q3 Capital) TOML MLT Q2 Offer education about broadband capacity as business attraction TOML Q3 Complete Economic Analysis Study TOML Q3 Flight scheduling and technology to decrease cancellations MLT TOML Q6 Increase TOT shoulder season by one month to $850,000 MLT TOML TOML and NGO Strategic Alignment 18 Month Workplan Page 13 28

29 TOML Strategic Alignment Final Plan (June 1, 2016) Task Lead Support Team Next Steps Commitments - Notes Status Strategic Priority: Comprehensive Community Plan Q1 Retain an entity to develop the Story Map and engagement process TOML Q1 Story Map 1.0 exhibits existing conditions TOML Q1 Investment Story Map for Development & Business TOML MLT Q1 Q1 Comprehensive experience to be located on the TOML story map Produce the initial 2025 Story Map populated with NGO features & assets TOML MLT, MLR a. Town Council has approved priority phase projects b. There is a need to confirm the location of the Outdoor Performing Arts Center TOML a. Complete b. IP Q1 Develop the village parking solution TOML Q2 Story Map represents the community as envisioned in 2025 TOML Q2 Develop strategies to attract private capital to fund development projects TOML ALL NGO s Q3 Develop an analysis for the conversion of existing housing inventory to workforce housing MLH TOML Q4 Recommend approach to proximal placement of housing and transit TOML ESTA, MLH Q4 Complete visitor/ local research on preferences for recreation facilities, transit, associated amenities; Initiated Q1 TOML ESTA, MLR TOML and NGO Strategic Alignment 18 Month Workplan Page 14 29

30 Q5 TOML Strategic Alignment Final Plan (June 1, 2016) Task Lead Support Team Next Steps Commitments - Notes Status Frame requirements to develop a TOML ESTA transit hub(s) Q6 Provide a framework and matrix for asset development to implement the Story Map TOML Strategic Priority: Enhanced Community Amenities Serving Residents and Visitors Q1 Identify and secure funding for MLTS TOML MLR a. There is an annual line item from Measure R for $300,000 aligned with the trails projects b. The challenge is the development and approval of the CCSA s, SUP s and the environmental reviews to complete the work. Q1 Design, bid and award contract for TOML Trails End Park completion a. Complete b. IP Q1 Approve preferred site plan for MCP TOML Q1 Q1 Complete the long term lease agreement for the MACC Ad hoc Inyo National Forest Task Force developed for sustainable recreation program MLR TOML TOML, ML Foundation, Kern College District a. There is a need for a long term lease agreement between the parties to support the operations of the MACC a. IP Q2 Siting 100 miles of new trails TOML MLR Q2 Implement the maintenance plan for current trails TOML MLR Q2 Trails End Park Completion TOML Q2 Outdoor Performance Arts Center MLR TOML Q2 Completion of Measure R & U strategy MLR TOML TOML and NGO Strategic Alignment 18 Month Workplan Page 15 30

31 Q3 TOML Strategic Alignment Final Plan (June 1, 2016) Task Lead Support Team Next Steps Commitments - Notes Status Completion of environmental work for TOML Mammoth Creek Park West project Q3 Mammoth Creek Park West Project funding secured TOML MLR Q4 Completion of final project design work for Park West Project is out to Bid TOML Q5 Construction on Park West Project TOML Strategic Priority: Effective Municipal Services Q1 Revisit political commitments in conjunction with REU plan; articulate potential new outcomes TOML Q1 Ensure active NGO contracts are aligned with the TOML priorities and deliverables TOML ALL NGO s a. MLR to craft their work based on the deliverables a. IP Q1 Have the NGO s use the Granicus supported meeting space in Suite Z at TOML for more transparency TOML ALL NGO s Q2 Determine TOML options for match funding to leverage capital sources (general fund & other ) TOML Q2 Identify technology/ equipment improvements that add benefit while lowering costs TOML Q2 Identify reserve funds (i.e. REU) & identify how and when these funds can be used TOML TOML and NGO Strategic Alignment 18 Month Workplan Page 16 31

32 Q2 TOML Strategic Alignment Final Plan (June 1, 2016) Task Lead Support Team Next Steps Commitments - Notes Status Decide staffing requirements needed TOML for effective service levels Q2 Develop a Regional Solid Waste Plan TOML Q3 Develop, identify market investment methods and opportunities to attract active private capital TOML Q3 Partner with the county to scale/ regionalize service strategies at lower total costs; leading project is a Regional Solid Waste Plan TOML Q4 Develop a spending strategy for identified infrastructure that supports the Story Map TOML Q5 Implement two-tiered content management strategy that achieves: (1) authoritative information, and (2) coordinated dissemination TOML ALL TOML and NGO Strategic Alignment 18 Month Workplan Page 17 32

33 TOML Strategic Alignment Final Plan (June 1, 2016) MLR Quarterly Milestones and Workplan Town of Mammoth Lakes Strategic Alignment - Partner Lead Commitments Matrix Task Lead Support Team Next Steps Commitments - Notes Status Strategic Priority: Enhance Our Recreation Based Economy Q1 Complete internal marketing to support Priority Phase Projects for funding and target markets MLR MLT a. TC to approve draft five year R & U Budget recommendations b. Identify and engage potential sponsors a. IP b. IP Q1 Q3 Finalize special events strategy and funding - with a preference on shoulder seasons Collaborate on what Winter guests are looking for including top experiences TOML MLR MLR, MLT & Chamber MLT c. MLR is creating a strategy focused on Arts & Culture, Capital Projects and Special Projects d. Needs a task force to create the special events ONLY strategy (or embedded as an element of the MLR strategy?) c. IP d. TBD Q5 Collaborate on what Summer guests are looking for including top experiences MLR Strategic Priority: Comprehensive Community Plan Q1 Create elements of the comprehensive experience to be located on the TOML story map MLT MLR MLT & TOML c. Town Council has approved priority phase projects d. There is a need to confirm the location of the Outdoor Performing Arts Center c. Complete d. IP Q2 Q4 Develop strategies to attract private capital to fund development projects Support investment Story Map with targeted research on potential users of amenities (Initiated Q1) TOML MLT ALL NGO s MLR Q4 Complete visitor/ local research on preferences for recreation facilities, transit, associated amenities; Initiated Q1 TOML ESTA, MLR Strategic Priority: Enhanced Community Amenities Serving Residents and Visitors TOML and NGO Strategic Alignment 18 Month Workplan Page 18 33

34 TOML Strategic Alignment Final Plan (June 1, 2016) Task Lead Support Team Next Steps Commitments - Notes Status Q1 Identify and secure funding for MLTS TOML MLR c. There is an annual line item from Measure R for $300,000 aligned with the trails projects d. The challenge is the development and approval of the CCSA s, c. Complete d. IP SUP s and the environmental reviews to complete the work. Q1 Produce and review business plans for the Priority Phase Projects including MUF/CC, Park West, MACC and Outdoor Performing Arts Center MLR TOML, MLT Foundation, and Event Partners a. The drafts are complete with a need for the budgetary items to create operations plans. b. Collaborate with partners to create business plans & project prospectus for the Priority Phase Projects c. There are drafts of these prospectus with a need for designs to ascertain the costs for these amenities to identify partners a. IP Q1 Complete the long term lease agreement for the MACC MLR Q2 Siting 100 miles of new trails TOML MLR TOML, ML Foundation, Kern College District to secure funding sell the dream b. There is a need for a long term lease agreement between the parties to support the operations of the MACC b. IP Q2 Implement the maintenance plan for current trails TOML MLR Q2 Outdoor Performance Arts Center MLR TOML Q2 Completion of Measure R & U strategy MLR TOML Q3 Mammoth Creek Park West Project funding secured TOML MLR Strategic Priority: Effective Municipal Services Q1 Ensure active NGO contracts are TOML MLR b. MLR to craft their work based on the deliverables b. IP aligned with the TOML priorities and deliverables Q1 Each NGO maintain a near term list of prospective projects for funding options MLR MLR Board, ALL a. Create a funding matrix to include sponsors and grant opportunities a. IP TOML and NGO Strategic Alignment 18 Month Workplan Page 19 34

35 Q1 TOML Strategic Alignment Final Plan (June 1, 2016) Task Lead Support Team Next Steps Commitments - Notes Status Have the NGO s use the Granicus MLR MLR Board a. MLR actively uses the Granicus system and Suite Z for their a. Complete supported meeting space in Suite Z at Board meetings TOML for more transparency Q5 Implement two-tiered content management strategy that achieves: (1) authoritative information, and (2) coordinated dissemination MLT ALL TOML and NGO Strategic Alignment 18 Month Workplan Page 20 35

36 TOML Strategic Alignment Final Plan (June 1, 2016) MLT Quarterly Milestones and Workplan Town of Mammoth Lakes Strategic Alignment - Partner Lead Commitments Matrix Task Lead Support Team Next Steps Commitments - Notes Status Strategic Priority: Enhance Our Recreation Based Economy Q1 Determine which planes will provide sustainable air service given airline plans to stop using existing fleet MLT TOML Q1 Explore new markets, refine and define how to achieve 30,000 enplanements MLT MMSA, TOML Q2 Tourism Economics Study TOML MLT Q2 Implement terminal strategy to raise capital and activate stakeholders (Q1 engage, Q3 Capital) TOML MLT Q3 Collaborate on what Winter guests are looking for including top experiences MLR MLT Q3 Flight scheduling and technology to decrease cancellations MLT TOML Q5 Collaborate on what Summer guests are looking for including top experiences MLR MLT Q6 Increase TOT shoulder season by one month to $850,000 MLT TOML Strategic Priority: Comprehensive Community Plan Q1 Investment Story Map for Development & Business TOML MLT TOML and NGO Strategic Alignment 18 Month Workplan Page 21 36

37 Q1 TOML Strategic Alignment Final Plan (June 1, 2016) Task Lead Support Team Next Steps Commitments - Notes Status Create elements of the comprehensive TOML MLT, MLR experience to be located on the TOML story map Q2 Develop strategies to attract private capital to fund development projects TOML ALL NGO s Q4 Support investment Story Map with targeted research on potential users of amenities (Initiated Q1) MLT MLR Strategic Priority: Enhanced Community Amenities Serving Residents and Visitors Q1 Produce and review business plans for the Priority Phase Projects including MUF/CC, Park West, MACC and Outdoor Performing Arts Center MLR TOML, MLT Foundation, and Event Partners d. The drafts are complete with a need for the budgetary items to create operations plans. e. Collaborate with partners to create business plans & project prospectus for the Priority Phase Projects f. There are drafts of these prospectus with a need for designs to ascertain the costs for these amenities to identify partners to secure funding sell the dream Strategic Priority: Effective Municipal Services Q1 Ensure active NGO contracts are aligned with the TOML priorities and deliverables MLT MLH, MLR, TOML b. IP c. MLT to craft their work based on the deliverables c. IP Q1 Each NGO maintain a near term list of prospective projects for funding options MLT ALL b. Create a funding matrix to include sponsors and grant opportunities b. IP Q1 Have the NGO s use the Granicus supported meeting space in Suite Z at TOML for more transparency MLT ALL b. MLT actively uses the Granicus system and Suite Z for their Board meetings b. IP Q5 Implement two-tiered content management strategy that achieves: (1) authoritative information, and (2) coordinated dissemination MLT ALL TOML and NGO Strategic Alignment 18 Month Workplan Page 22 37

38 TOML Strategic Alignment Final Plan (June 1, 2016) MLH Quarterly Milestones and Workplan Town of Mammoth Lakes Strategic Alignment - Partner Lead Commitments Matrix Task Lead Support Team Next Steps Commitments - Notes Status Strategic Priority: Enhance Our Recreation Based Economy Strategic Priority: Comprehensive Community Plan Q1 Each NGO/ TOML maintain a near term list of prospective projects for funding options ALL Q2 Develop strategies to attract private capital to fund development projects TOML All NGO s Q2 Define investment opportunities to include Cap & Trade funds for housing needs MLH Q2 Provide a competitive profile of how TOML can access housing capital MLH Q3 Propose a strategy for a mix of rental and ownership housing MLH Q3 Develop analysis for the conversion of existing housing inventory to workforce housing MLH TOML Q4 Recommend approach to proximal placement of housing and transit TOML ESTA, MLH Strategic Priority: Enhanced Community Amenities Serving Residents and Visitors TOML and NGO Strategic Alignment 18 Month Workplan Page 23 38

39 TOML Strategic Alignment Final Plan (June 1, 2016) Task Lead Support Team Next Steps Commitments - Notes Status Strategic Priority: Effective Municipal Services Q1 Ensure active NGO contracts are aligned with the TOML priorities and deliverables MLH MLT, MLR, TOML d. MLH to craft their work based on the deliverables d. IP Q1 Each NGO maintain a near term list of prospective projects for funding options MLH ALL c. Create a funding matrix to include sponsors and grant opportunities c. IP Q1 NGO s use the Granicus supported meeting space in Suite Z at TOML for more transparency MLH ALL c. MLH actively uses the Granicus system and Suite Z for their Board meetings c. IP Q5 Implement two-tiered content management strategy that achieves: (1) authoritative information, and (2) coordinated dissemination MLT ALL TOML and NGO Strategic Alignment 18 Month Workplan Page 24 39

40 TOML Strategic Alignment Final Plan (June 1, 2016) ESTA Quarterly Milestones and Workplan Town of Mammoth Lakes Strategic Alignment - Partner Lead Commitments Matrix Task Lead Support Team Next Steps Commitments - Notes Status Strategic Priority: Enhance Our Recreation Based Economy Strategic Priority: Comprehensive Community Plan Q2 Determine what modifications to user preference data would inform the transit system ESTA Q2 Develop strategies to attract private capital to fund development projects TOML All NGO s Q4 Recommend approach to proximal placement of housing and transit TOML ESTA, MLH Q4 Complete visitor/ local research on preferences for recreation facilities, transit, associated amenities; Initiated Q1 TOML ESTA, MLR Q5 Frame requirements to develop a transit hub(s) TOML ESTA Strategic Priority: Enhanced Community Amenities Serving Residents and Visitors Strategic Priority: Effective Municipal Services Q1 Ensure active NGO contracts are aligned with the TOML priorities and deliverables ESTA ALL e. ESTA to craft their work based on the deliverables e. IP Q1 Each NGO maintain a near term list of prospective projects for funding options ESTA ALL d. Create a funding matrix to include sponsors and grant opportunities d. IP TOML and NGO Strategic Alignment 18 Month Workplan Page 25 40

41 Q1 TOML Strategic Alignment Final Plan (June 1, 2016) Task Lead Support Team Next Steps Commitments - Notes Status Have the NGO s use the Granicus supported ESTA ALL d. ESTA actively uses the Granicus system and Suite Z for d. IP meeting space in Suite Z at TOML for more their Board meetings transparency Q5 Implement two-tiered content management strategy that achieves: (1) authoritative information, and (2) coordinated dissemination ESTA ALL TOML and NGO Strategic Alignment 18 Month Workplan Page 26 41

42 TOML Strategic Alignment Final Plan (June 1, 2016) Communications and Accountability Plan How Project Updates Might Be Conducted The following are proposed components of a simple but disciplined approach to communications between project partners and with the community at large. All strategic plan initiatives are prone to drift from original intention to issues commanding the present attention of participants. A disciplined program of dialogue, review/preview, and regular reporting will help to support continuous improvement and active engagement by partners and the Mammoth Lakes community. Suggested components: Monthly check-ins for the first 3 months to review progress on actions and milestones o Town Manager and Project leads End-of-Quarter reviews by the Town Manager and 4 NGO Executive Directors to: o o Assess progress, refine milestones and/or timing, make plan improvements Report to Council as a standing agenda item quarterly Provide a Strategic Plan web page with reference documents for each phase of the project Report to the community with periodic dialogue sessions Conduct an annual review workshop with Council to refining the action plan TOML and NGO Strategic Alignment 18 Month Workplan Page 27 42

43 TOML Strategic Alignment Final Plan (June 1, 2016) Acronyms Defined TOML Town of Mammoth Lakes MLR Mammoth Lakes Recreation MLH Mammoth Lakes Housing MLT Mammoth Lakes Tourism ESTA Eastern Sierra Transit Authority NGO Non Governmental Organization TOT Transient Occupancy Tax TBID Tourism Business Improvement District MMSA Mammoth Mountain Ski Association INF Inyo National Forest MUF/CC Multi-Use Facility/ Community Center MACC Mammoth Arts and Cultural Center OPAC Outdoor Performing Arts Center MCP Mammoth Creek Park TOML and NGO Strategic Alignment 18 Month Workplan Page 28 43

44 TOML Strategic Alignment Final Plan (June 1, 2016) Council Presentation June 1, 2016 See Slide Deck Attached TOML and NGO Strategic Alignment 18 Month Workplan Page 29 44

45 TOML Strategic Alignment Final Plan (June 1, 2016) 18 Month Workplan Endnotes 1 MLR is not able to use R &U to raise funds 2 Identify air service including airlines and aircraft 3 Define shoulder season and identify Critical Success Factors that predict months likely to achieve the $850k target TOT 4 Differentiate user preferences for residents vs. visitors 5 Need a transit hub that delivers users to key access points (like the Union Station model); 6 MACC is dependent on outside partner 7 Outdoor performing arts center may require forest service participation and a funding partner 8 Granicus use focused on primary board meetings only 9 Initiated in Q1 TOML and NGO Strategic Alignment 18 Month Workplan Page 30 45

46 Agenda Item # 7a Attachment # 4 Mammoth Lakes Recreation Agenda Action Sheet Mammoth Lakes Recreation Agenda Action Sheet Meeting Date: July 12, 2016 Date Prepared: June 25, 2016 Prepared by: Rich Boccia, Executive Director Title: Mammoth Lakes Recreation FY16-17 Working Budget for Measure R and U. Agenda: Policy/Public Hearing Recommendation: It is recommended that Mammoth Lakes Recreation (MLR) Board recommend specific modifications to previous fund balance allocations with the Measure R and U Funds (216 & 217) and approval of the conceptual allocation of Measure R and U resources for defined projects, activities and programs for FY Background Information: Previous recommendations have been reviewed and recommended by Mammoth Lakes Recreation committing funds to various capital projects. The Town Council has also taken previous actions to set aside Measure R and U funds specifically for capital projects (Resolutions No and 14-16). Due to the approved list of primary amenities and the continued work on specific capital projects, it is recommended that the specific set aside of Fund Balance (reserves) within Fund 216 Measure R and Fund Measure U be reconsidered and reconfirmed. This will allow the reserves to be placed in alignment with MLR recommendations and Town Councils approved priorities. The amounts by specific project are provided in the attached staff report. It is also recommended that the working budget for MLR be considered to align the potential expenditure of funds with the activities, projects and programs currently within MLRs work program. The specific expenditure of funds will need to go through the public process with a formal recommendation to the Town Council for approval prior to being expended. Previously approved project allocations will continue forward. A chart outlining the proposed working budget is attached. This past year a separate fund was created for the allocated Measure R Funds for Trails (Fund 215. Funds in the amount of $300,000 per year for five years were allocated and approved for this purpose. The FY16-17 allocation of $300,000 represents the final approved allocation which was included in the Town s adopted budget based on the previous allocation. The revenues retained in the 215 Fund will continue to be used for trail related work and programs. The use of Fund Balance, not committed to current projects will come forward for specific project approvals through the Mammoth Trails Committee (MTC). 46

47 Mammoth Lakes Recreation Staff Report Overview The Town of Mammoth Lakes Town Council identified one of the MLR deliverables to include to prepare and provide to the Town an MLR strategy and prioritized list of primary amenities recommended to be supported with Measure R and U funds by December MLR has provided to the Town Council a list of priority projects. Based on Council s approval of these projects and the current work program being undertaken by MLR to assist in project implementation, staff is recommending that the MLR Board reconsider the previously approved allocation of Measure R and U reserves. Recommended Use of Previously Allocated Reserves As part of previous recommendations and Council approvals a number of funds were encumbered for specific items and the Council allocated specific amounts for future capital projects. Per Town Resolution No , $440, in Measure R funds were reserved for capital. Resolution No allocated $300,000 in Measure U funds for capital. Both resolutions provide that [these funds] may not be allocated for any purpose without having any request reviewed by and recommendations made through the Measure R (or Measure U) process and specific action of the Town Council; As these funds were reserved for capital projects, is recommended that the MLR Board recommend that these funds be appropriated by the Town Council for the Multi-Purpose Facility currently being planned for Mammoth Creek Park West ( Park West Project ). The allocation of these funds for this project will require MLR to provide a recommendation and Town Council approval. MLR recommended and the Town Council approved in Resolution No a capital reserve of $300,000 from Measure R for the Multi-Use Facility Project and $500,000 for Shane s Inspiration Playground. Staff is recommending that the $500,000 identified for Shane s Inspiration Playground be re-directed to the Park West Project. Pending final design and costs, the Park West Project will include elements of an accessible playground. The allocation of these funds will require MLR recommendation and approval by the Town Council. The $300,000 for the roof project is recommended to be retained for this purpose. Resolution No allocated $100,000 in Measure U funds for the potential use of the designated Mammoth Arts and Cultural project. The use of the reserves requires Council Authorization and the appropriate budget amendment. This specific action does not require any additional action by MLR for the funds to be appropriated. However, the Council has directed MLR to provide a recommendation on the Mammoth Arts and Culture Center (MACC) project. This review is continuing. Staff is recommending that these funds be retained for this purpose. The Town Council authorized $1.5 million to be used for trail related programs. These funds were to be allocated over a 5 year period at $300,000 per year. This year (FY15-16) a separate Fund 215 was created to specifically account for these allocated funds. It is anticipated that there will be a minimum of $265,000 of unencumbered funds will be available in FY16-17 in addition to the new allocation of $300,000. These fund are restricted in use for trail related programs and projects. The specific use of these funds will be recommended by the Mammoth Trails Committee to MLR for final approval by the Town Council. The Town s FY16-17 budget included the allocation of the annual $300,000 based on the work program and budget previously presented to MLR. re-creation = the refreshment of strength and spirit Page 2 of 4 47

48 The following is a summary of the recommendations for the use of previously allocated reserves: Fund Balance MTC - $265,000. MACC - $100,000. Capital - $300,000. Shanes - $500,000. Capital - $440, Recommendation (R) Funds to be carried-over to the budget as approved by MTC (U) Continue to be encumbered for design work (U) Funds remain allocated for the ice rink roof (U) Unencumber and re-designate for the Park West Project (U) Unencumber and re-designate for the Park West Project FY16-17 Working Budget Alignment The Town Council, based on MLR recommendations has approved five priority capital projects. We are recommending budget alignment for these projects and a number of related activities and programs that are supported by Measure R and U funds. While this is only a budget and subject to change based on refined project design, cost estimates and opportunities or changes in priorities, the following provides a working financial guideline for the Board. A number of the projects may extend beyond FY16-17 and require future budget adjustments. The actual appropriation of funds by the Town Council, which have not previously been allocated will require the MLR Board to take the specific funding requests through the public process and make a formal recommendation to Town Council for consideration. The preliminary budget allocations are outlined below for review, modification and approval for FY Status Measure R Status Measure U Ending Balance: $1,517,558. Ending Balance: $1,889,709. Project Income $1,100,000. Projected Income $800, Working Capital $2,617, Working Captial $2,689, RA ML Trails System: $300,000. RA Special Projects: $25,000. Year five of the agreement Aligned with Allocation Strategy RA Special Projects: $25,000. RA Arts & Culture Programming: $115,000. Aligned with Allocation Strategy Resident Artists NATT MCP West Project - Cash $1,650,000. NATT MCP West Project - Cash $1,650,000. NATT MCP West Project Financing $125,000. NATT 5 yrs. 5 yrs. MCP West Financing $125,000. RA MLR Government Grant $200,000. NATT Outdoor Performing Arts Center $50,000. Design Work: Contingent on an approved site location RA MACC Design Work: Contingent on Contract between TOML/MLF $100,000. RA TOML M & O (TE & WP) Ongoing commitment $25,000 for Mammoth Track Maintenance, $12,000 Trails End Park Maintenance and $2000 Annual Maintenance of Measure R funds. $39,000. RA Town Services / Process Agreements $7,220. RA Mobility Trolley Service $24,000. *** Ending Balance: $278,558. *** Ending Balance: $593,489. Projected Income $1,100,000. Projected Income $800, Working Capital $1,378, Working Capital $1,393,489. (RA = request for approval and NATT = not at this time) re-creation = the refreshment of strength and spirit Page 3 of 4 48

49 *** = This would be the ending balance if MLR and the Town Council approved the one time cash allocation for the MCP West Project and the annual MCP West Project financing. Those items are not being requested for approval at this time. Measure U ongoing expenses include the previous allocation of $24,000 for transit services and Town services of $7,220 for the procession of agreements etc. for approved special events for summer 2016 and 4,000 for the annual compliance audit. Measure R expenses include the transfer of $300,000 for Trails, and allocation of $200,000 for MLR and $4,000 for the annual compliance audit. Town operations include $2,000 for the maintenance, repair and replacement of previously purchased equipment. Town operations include $12,000 for Trails End Park maintenance and $25,000 for Whitmore Track maintenance. Currently, no allocation is appropriated to support the Multi-Use Facility. However, the adopted Town budget has a short fall of just over $4,000 and a request may be made to MLR to fund the short fall. Previously $20,000 ($10,000 from R & U) has been allocated for this purpose, with actuals for FY15-16 projected to come in below the $20,000 level. The proposed budget alignment will need to be refined as the various activities, programs and projects are brought forward for specific recommendations. The purpose is to provide the MLR Board with an overview of the financial status of the Measure R and U and what the likely commitment of funds will be in the coming year. Funds Available: Yes Account #: Fund 215, 216 & 217 Reviewed by: x x x MLR Board President MLR Executive Committee MLR Executive Director MLR Committee Chair x MLR Treasurer MTC Trails Coordinator MLR Vision / Priority / Deliverable: Prepare and provide to the Town a MLR Strategy and prioritized list of primary amenities recommended to be supported with Measure R and U funds by December, re-creation = the refreshment of strength and spirit Page 4 of 4 49

50 Mammoth Lakes Recreation Report of Expenditures - May 2016 Income $44, Balance Forward $ Winter Recreation Summit $25, May 2016 Contract Payment Expenditures $69, Total Revenues $ Accounting Fees $7.55 Bank Service Charges $16.73 Office Supplies $48.00 Postage $74.81 Telecommunications $ Computer Hardware $30.00 Computer Software $15.95 Tech Support $69.33 D&O Insurance $83.67 Liability Insurance $ Workers' Compensation Insurance $9, Salaries $ Benefits $ Payroll Taxes $2.90 Payroll Processing $11, Total Expenditures $57, Balance Available Expenditures by Project FY as of May 2016 TOML Contract Allocation $ Leverage $1, MLTS $1, Organization $0.00 Strategy $3, Support $6, Contract Subtotal $11, TOML General Fund Performing Arts $35.14 Other $7.55 Unrestricted Funds Fundraising $0.00 Board $0.00 TOTAL Expenditures $11,

51 Mammoth Lakes Recreation Profit & Loss Budget vs. Actual July 2015 through May 2016 Jul '15 - May 16 Budget $ Over Budget % of Budget Ordinary Income/Expense Income Direct Public Support Individ, Business Contributions 4, Total Direct Public Support 4, Government Grants 75, , , % Total Income 79, , , % Expense Business Expenses Candidate Search Filing Fees % Business Expenses - Other Total Business Expenses % Contract Services Accounting Fees 4, , % Legal Fees , , % MLR Website Develop./Maint , , % Graphic Design 3, , , % Total Contract Services 8, , , % Office Bank Service Charges Office Supplies , , % Postage , , % Promotional Materials , , % Services Agreement , , % Photocopying Printing Rent/Utilities Telecommunications , % Computer Hardware % Computer Software , , % Technology Support (IT Serv.) , , % Total Office 5, , , % Insurance D&O Insurance % Liability Insurance % Worker's Compensation , , % Total Insurance 1, , , % Payroll Expenses Salaries 106, , , % Benefits 15, , , % Payroll Taxes 10, , , % Payroll Processing Fees % Total Payroll Expenses 132, , % Organizational Growth 51 Page 1 of 2

52 Mammoth Lakes Recreation Profit & Loss Budget vs. Actual July 2015 through May 2016 Jul '15 - May 16 Budget $ Over Budget % of Budget Conferences 1, % Professional Memberships , % Total Organizational Growth 1, , % Fundraising Expenses 2, Contingency , , % Reserve , , % Total Expense 152, , , % Net Ordinary Income -72, , , % Other Income/Expense Other Expense Fundraising Allocations 0.00 Total Other Expense 0.00 Net Other Income 0.00 Net Income -72, , , % 52 Page 2 of 2

53 TOWN OF MAMMOTH LAKES BALANCE SHEET JUNE 30, 2016 MEASURE R TRAILS ASSETS CASH 542, TOTAL ASSETS 542, LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: REVENUE OVER EXPENDITURES - YTD 539, BALANCE - CURRENT DATE 539, TOTAL FUND EQUITY 539, TOTAL LIABILITIES AND EQUITY 539, FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 07/05/ :08PM PAGE: 1 53

54 TOWN OF MAMMOTH LAKES REVENUES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING JUNE 30, 2016 MEASURE R TRAILS PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT SOURCE INTERFUND TRANSFERS IN 729, , , TOTAL SOURCE , , , TOTAL FUND REVENUE 729, , , FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 07/05/ :08PM PAGE: 2 54

55 TOWN OF MAMMOTH LAKES EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING JUNE 30, 2016 MEASURE R TRAILS PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT MEASURE R TRAILS REGULAR SALARIES 53, , , , TEMPORARY WAGES ( 53.60) COMPREHENSIVE LEAVE 1, , ( 1,681.05) HEALTH INS PREMIUMS 17, , , , WORKERS COMP INSURANCE , , PERS (RETIREMENT) 10, , , , MAINTENANCE SUPPLIES ( ) TRAIL FACILITY SUPPLIES 4, , ( 4,748.98) PROFESSIONAL SERVICES 3, , ( 3,135.21) CONTRACTUAL SERVICES 97, , , , ADVERTISING & LEGAL NOTICES ( ) TRAINING, ED, CONF & MTGS , , PUBLIC UTILITIES TOTAL MEASURE R TRAILS 190, , , , TOTAL FUND EXPENDITURES 190, , , , NET REVENUE OVER EXPENDITURES 539, , ( 1.00) ( 539,475.21) FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 07/05/ :08PM PAGE: 3 55

56 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 1 Period: 07/15-06/16 Jul 05, :01PM Report Criteria: Actual Amounts All Accounts Summarize Payroll Detail Print Grand Totals Include Funds: 215 Page and Total by Fund Include Balance Sheets: None Include Revenues: None All Segments Tested for Total Breaks Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Regular Salaries 07/01/2015 (00/15) Balance /01/2016 AP 226 Employment Development Department /01/2016 AP 454 EMPLOYMENT DEVELOPMT DEPT /16/2015 PB 184 PAYROLL TRANS FOR 8/16/2015 PAY PERIO /30/2015 PB 299 PAYROLL TRANS FOR 8/30/2015 PAY PERIO /13/2015 PB 73 PAYROLL TRANS FOR 9/13/2015 PAY PERIO /27/2015 PB 187 PAYROLL TRANS FOR 9/27/2015 PAY PERIO /11/2015 PB 64 PAYROLL TRANS FOR 10/11/2015 PAY PERI /25/2015 PB 168 PAYROLL TRANS FOR 10/25/2015 PAY PERI /08/2015 PB 66 PAYROLL TRANS FOR 11/8/2015 PAY PERIO /22/2015 PB 166 PAYROLL TRANS FOR 11/22/2015 PAY PERI /20/2015 PB 146 PAYROLL TRANS FOR 12/20/2015 PAY PERI /03/2016 PB 92 PAYROLL TRANS FOR 1/3/2016 PAY PERIOD /17/2016 PB 176 PAYROLL TRANS FOR 1/17/2016 PAY PERIO /31/2016 PB 252 PAYROLL TRANS FOR 1/31/2016 PAY PERIO /14/2016 PB 51 PAYROLL TRANS FOR 2/14/2016 PAY PERIO /28/2016 PB 123 PAYROLL TRANS FOR 2/28/2016 PAY PERIO /13/2016 PB 52 PAYROLL TRANS FOR 3/13/2016 PAY PERIO /27/2016 PB 128 PAYROLL TRANS FOR 3/27/2016 PAY PERIO /10/2016 PB 48 PAYROLL TRANS FOR 4/10/2016 PAY PERIO /24/2016 PB 131 PAYROLL TRANS FOR 4/24/2016 PAY PERIO /08/2016 PB 53 PAYROLL TRANS FOR 5/8/2016 PAY PERIOD /22/2016 PB 145 PAYROLL TRANS FOR 5/22/2016 PAY PERIO /05/2016 PB 73 PAYROLL TRANS FOR 6/5/2016 PAY PERIOD /19/2016 PB 171 PAYROLL TRANS FOR 6/19/2016 PAY PERIO /16/2015 PC 116 PAYROLL TRANS FOR 8/16/2015 PAY PERIO 1, /30/2015 PC 186 PAYROLL TRANS FOR 8/30/2015 PAY PERIO 2, /13/2015 PC 39 PAYROLL TRANS FOR 9/13/2015 PAY PERIO 2, /27/2015 PC 128 PAYROLL TRANS FOR 9/27/2015 PAY PERIO 2,

57 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 2 Period: 07/15-06/16 Jul 05, :01PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 10/11/2015 PC 40 PAYROLL TRANS FOR 10/11/2015 PAY PERI 2, /25/2015 PC 100 PAYROLL TRANS FOR 10/25/2015 PAY PERI 2, /08/2015 PC 36 PAYROLL TRANS FOR 11/8/2015 PAY PERIO 2, /22/2015 PC 106 PAYROLL TRANS FOR 11/22/2015 PAY PERI 2, /06/2015 PC 52 PAYROLL TRANS FOR 12/6/2015 PAY PERIO 2, /20/2015 PC 119 PAYROLL TRANS FOR 12/20/2015 PAY PERI 2, /03/2016 PC 54 PAYROLL TRANS FOR 1/3/2016 PAY PERIOD 2, /17/2016 PC 121 PAYROLL TRANS FOR 1/17/2016 PAY PERIO 2, /31/2016 PC 181 PAYROLL TRANS FOR 1/31/2016 PAY PERIO 2, /31/2016 PC 182 PAYROLL TRANS FOR 1/31/2016 PAY PERIO /14/2016 PC 55 PAYROLL TRANS FOR 2/14/2016 PAY PERIO 2, /28/2016 PC 129 PAYROLL TRANS FOR 2/28/2016 PAY PERIO 2, /13/2016 PC 69 PAYROLL TRANS FOR 3/13/2016 PAY PERIO 2, /27/2016 PC 165 PAYROLL TRANS FOR 3/27/2016 PAY PERIO 2, /10/2016 PC 85 PAYROLL TRANS FOR 4/10/2016 PAY PERIO 2, /24/2016 PC 174 PAYROLL TRANS FOR 4/24/2016 PAY PERIO 2, /08/2016 PC 65 PAYROLL TRANS FOR 5/8/2016 PAY PERIOD 2, /22/2016 PC 149 PAYROLL TRANS FOR 5/22/2016 PAY PERIO 2, /05/2016 PC 76 PAYROLL TRANS FOR 6/5/2016 PAY PERIOD 2, /19/2016 PC 173 PAYROLL TRANS FOR 6/19/2016 PAY PERIO 2, Comprehensive Leave 07/01/2015 (00/15) Balance /22/2016 JE 34 Comp Value 12/31/15 1, Health Ins Premiums 07/01/2015 (00/15) Balance /30/2015 PB 298 PAYROLL TRANS FOR 8/30/2015 PAY PERIO 1, /27/2015 PB 186 PAYROLL TRANS FOR 9/27/2015 PAY PERIO 1, /25/2015 PB 151 PAYROLL TRANS FOR 10/25/2015 PAY PERI 1, /22/2015 PB 165 PAYROLL TRANS FOR 11/22/2015 PAY PERI 1, /03/2016 PB 91 PAYROLL TRANS FOR 1/3/2016 PAY PERIOD 1, /31/2016 PB 251 PAYROLL TRANS FOR 1/31/2016 PAY PERIO 1, /28/2016 PB 122 PAYROLL TRANS FOR 2/28/2016 PAY PERIO 1, /27/2016 PB 127 PAYROLL TRANS FOR 3/27/2016 PAY PERIO 1, /24/2016 PB 130 PAYROLL TRANS FOR 4/24/2016 PAY PERIO 1, /05/2016 PB 72 PAYROLL TRANS FOR 6/5/2016 PAY PERIOD 1,

58 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 3 Period: 07/15-06/16 Jul 05, :01PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance PERS (Retirement) 07/01/2015 (00/15) Balance /18/2015 CD 10 CalPERS Unfunded Liability /18/2015 CD CalPERS Unfunded Liability /25/2015 CD 7 CalPERS Unfunded Liability 1, /15/2016 CD 14 CalPERS Unfunded Liability /19/2016 CD 1 CalPERS Unfunded Liability /19/2016 CD 9 CalPERS Unfunded Liability 1, /16/2015 PB 183 PAYROLL TRANS FOR 8/16/2015 PAY PERIO /30/2015 PB 297 PAYROLL TRANS FOR 8/30/2015 PAY PERIO /13/2015 PB 53 PAYROLL TRANS FOR 9/13/2015 PAY PERIO /27/2015 PB 185 PAYROLL TRANS FOR 9/27/2015 PAY PERIO /11/2015 PB 49 PAYROLL TRANS FOR 10/11/2015 PAY PERI /25/2015 PB 149 PAYROLL TRANS FOR 10/25/2015 PAY PERI /08/2015 PB 48 PAYROLL TRANS FOR 11/8/2015 PAY PERIO /22/2015 PB 164 PAYROLL TRANS FOR 11/22/2015 PAY PERI /06/2015 PB 67 PAYROLL TRANS FOR 12/6/2015 PAY PERIO /20/2015 PB 145 PAYROLL TRANS FOR 12/20/2015 PAY PERI /03/2016 PB 90 PAYROLL TRANS FOR 1/3/2016 PAY PERIOD /17/2016 PB 175 PAYROLL TRANS FOR 1/17/2016 PAY PERIO /31/2016 PB 250 PAYROLL TRANS FOR 1/31/2016 PAY PERIO /14/2016 PB 50 PAYROLL TRANS FOR 2/14/2016 PAY PERIO /28/2016 PB 121 PAYROLL TRANS FOR 2/28/2016 PAY PERIO /13/2016 PB 51 PAYROLL TRANS FOR 3/13/2016 PAY PERIO /27/2016 PB 126 PAYROLL TRANS FOR 3/27/2016 PAY PERIO /10/2016 PB 47 PAYROLL TRANS FOR 4/10/2016 PAY PERIO /24/2016 PB 129 PAYROLL TRANS FOR 4/24/2016 PAY PERIO /08/2016 PB 52 PAYROLL TRANS FOR 5/8/2016 PAY PERIOD /22/2016 PB 144 PAYROLL TRANS FOR 5/22/2016 PAY PERIO /05/2016 PB 71 PAYROLL TRANS FOR 6/5/2016 PAY PERIOD /19/2016 PB 170 PAYROLL TRANS FOR 6/19/2016 PAY PERIO Maintenance Supplies 07/01/2015 (00/15) Balance /03/2016 AP 368 HIGH COUNTRY LUMBER Professional Services 07/01/2015 (00/15) Balance

59 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 4 Period: 07/15-06/16 Jul 05, :01PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 09/28/2015 AP 743 USDA FOREST SERVICE C/O CITYBANK /31/2016 AP 742 USDA FOREST SERVICE C/O CITYBANK 2, Contractual Services 07/01/2015 (00/15) Balance /10/2015 AP 193 MAMMOTH LAKES TRAILS AND PUBLIC ACC /10/2015 AP 543 MAMMOTH LAKES TRAILS AND PUBLIC ACC /10/2015 AP 544 MAMMOTH LAKES TRAILS AND PUBLIC ACC /10/2015 AP 567 MAMMOTH LAKES TRAILS AND PUBLIC ACC /10/2015 AP 644 MAMMOTH LAKES TRAILS AND PUBLIC ACC /10/2015 AP 646 MAMMOTH LAKES TRAILS AND PUBLIC ACC /10/2015 AP 647 MAMMOTH LAKES TRAILS AND PUBLIC ACC /10/2015 AP 650 MAMMOTH LAKES TRAILS AND PUBLIC ACC /10/2015 AP 651 MAMMOTH LAKES TRAILS AND PUBLIC ACC /16/2015 AP 651 JOHN WENTWORTH 2, /16/2015 AP 681 WENTWORTH, JOHN 2, /16/2015 AP 682 WENTWORTH, JOHN 2, /16/2015 AP 683 WENTWORTH, JOHN 2, /21/2015 AP 582 FRIENDS OF THE INYO 7, /21/2015 AP 677 FRIENDS OF THE INYO 2, /21/2015 AP 679 FRIENDS OF THE INYO 8, /21/2015 AP 699 FRIENDS OF THE INYO 2, /21/2015 AP 700 FRIENDS OF THE INYO 8, /02/2015 AP 665 FRIENDS OF THE INYO 7, /22/2015 AP 77 MAMMOTH LAKES TRAILS AND PUBLIC ACC 2, /22/2015 AP 78 MAMMOTH LAKES TRAILS AND PUBLIC ACC 4, /22/2015 AP 550 MAMMOTH LAKES TRAILS AND PUBLIC ACC 2, /22/2015 AP 551 MAMMOTH LAKES TRAILS AND PUBLIC ACC.34 12/22/2015 AP 706 MAMMOTH LAKES TRAILS AND PUBLIC ACC 4, /22/2015 AP 707 MAMMOTH LAKES TRAILS AND PUBLIC ACC 4, /22/2015 AP 708 MAMMOTH LAKES TRAILS AND PUBLIC ACC 4, /16/2016 CR Miscellaneous - Mammoth Lakes Trails & Public Public Utilities 07/01/2015 (00/15) Balance /09/2014 AP 694 AT&T MOBILITY /30/2015 AP 561 AT&T MOBILITY /03/2015 AP 885 AT&T MOBILITY

60 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 5 Period: 07/15-06/16 Jul 05, :01PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 05/07/2015 AP 68 AT&T MOBILITY /25/2015 AP 862 AT&T MOBILITY /25/2015 AP 63 AT&T MOBILITY /18/2015 AP 662 AT&T MOBILITY /17/2016 AP 133 AT&T MOBILITY Total 0: 117, , Regular Salaries 07/01/2015 (00/15) Balance /18/2016 AP 496 THE SIERRA READER /06/2015 PB 68 PAYROLL TRANS FOR 12/6/2015 PAY PERIO /06/2015 PC 38 PAYROLL TRANS FOR 12/6/2015 PAY PERIO /31/2016 PC 184 PAYROLL TRANS FOR 1/31/2016 PAY PERIO /28/2016 PC 90 PAYROLL TRANS FOR 2/28/2016 PAY PERIO /13/2016 PC 30 PAYROLL TRANS FOR 3/13/2016 PAY PERIO /27/2016 PC 117 PAYROLL TRANS FOR 3/27/2016 PAY PERIO /10/2016 PC 36 PAYROLL TRANS FOR 4/10/2016 PAY PERIO /24/2016 PC 143 PAYROLL TRANS FOR 4/24/2016 PAY PERIO /22/2016 PC 124 PAYROLL TRANS FOR 5/22/2016 PAY PERIO /05/2016 PC 78 PAYROLL TRANS FOR 6/5/2016 PAY PERIOD PERS (Retirement) 07/01/2015 (00/15) Balance /19/2016 CD 9 CalPERS Unfunded Liability /06/2015 PB 52 PAYROLL TRANS FOR 12/6/2015 PAY PERIO Total 200: 4, Advertising & Legal Notices 07/01/2015 (00/15) Balance /08/2016 AP 567 EL SOL DE LA SIERRA

61 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 6 Period: 07/15-06/16 Jul 05, :01PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Total 202: Contractual Services 07/01/2015 (00/15) Balance /15/2016 AP 789 MAMMOTH LAKES TRAILS AND PUBLIC ACC 203 4, /22/2016 AP 221 MAMMOTH LAKES TRAILS AND PUBLIC ACC 203 9, /19/2016 AP 125 MAMMOTH LAKES TRAILS AND PUBLIC ACC 203 2, Total 203: 16, Contractual Services 07/01/2015 (00/15) Balance /15/2016 AP 787 MAMMOTH LAKES TRAILS AND PUBLIC ACC 211 1, /26/2016 AP 364 UNION BANK OF CALIF MASTERCARD /19/2016 AP 123 MAMMOTH LAKES TRAILS AND PUBLIC ACC 211 3, Total 211: 5, Contractual Services 07/01/2015 (00/15) Balance /02/2015 AP 664 FRIENDS OF THE INYO , /02/2015 AP 710 FRIENDS OF THE INYO , /02/2015 AP 711 FRIENDS OF THE INYO , /02/2015 AP 712 FRIENDS OF THE INYO , Total 216: 39, , Contractual Services 07/01/2015 (00/15) Balance /25/2016 AP 218 MAMMOTH LAKES TRAILS AND PUBLIC ACC Total 222: Regular Salaries 07/01/2015 (00/15) Balance /02/2016 AP 267 DO-IT CENTER /03/2016 AP 269 DO-IT CENTER /15/2016 AP 762 HIGH COUNTRY LUMBER /15/2016 AP 911 HIGH COUNTRY LUMBER /31/2016 PC 143 PAYROLL TRANS FOR 1/31/2016 PAY PERIO /13/2016 PC 76 PAYROLL TRANS FOR 3/13/2016 PAY PERIO

62 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 7 Period: 07/15-06/16 Jul 05, :01PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 05/22/2016 PC 111 PAYROLL TRANS FOR 5/22/2016 PAY PERIO Temporary Wages 07/01/2015 (00/15) Balance /22/2016 PC 155 PAYROLL TRANS FOR 5/22/2016 PAY PERIO PERS (Retirement) 07/01/2015 (00/15) Balance /22/2016 PB 89 PAYROLL TRANS FOR 5/22/2016 PAY PERIO Maintenance Supplies 07/01/2015 (00/15) Balance /08/2016 AP 363 HIGH COUNTRY LUMBER /08/2016 AP 364 HIGH COUNTRY LUMBER /11/2016 AP 365 HIGH COUNTRY LUMBER /12/2016 AP 497 DO-IT CENTER /13/2016 AP 366 HIGH COUNTRY LUMBER /02/2016 AP 456 HIGH COUNTRY LUMBER /15/2016 AP 912 HIGH COUNTRY LUMBER Trail Facility Supplies 07/01/2015 (00/15) Balance /09/2016 AP 625 WOOD PRODUCT SIGNS 224 1, /26/2016 AP 278 DO-IT CENTER /27/2016 AP 447 UNION BANK OF CALIF MASTERCARD /27/2016 AP 448 UNION BANK OF CALIF MASTERCARD Contractual Services 07/01/2015 (00/15) Balance /22/2015 AP 552 MAMMOTH LAKES TRAILS AND PUBLIC ACC 224 2, Total 224: 5, Contractual Services 07/01/2015 (00/15) Balance /19/2016 AP 124 MAMMOTH LAKES TRAILS AND PUBLIC ACC 232 1,

63 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 8 Period: 07/15-06/16 Jul 05, :01PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Total 232: 1, Contractual Services 07/01/2015 (00/15) Balance /10/2015 AP 645 MAMMOTH LAKES TRAILS AND PUBLIC ACC /16/2015 AP 684 WENTWORTH, JOHN 235 2, /07/2015 AP 618 MAMMOTH LAKES TRAILS AND PUBLIC ACC 235 3, /22/2015 AP 709 MAMMOTH LAKES TRAILS AND PUBLIC ACC 235 4, /07/2016 AP 520 UNION BANK OF CALIF MASTERCARD /15/2016 AP 788 MAMMOTH LAKES TRAILS AND PUBLIC ACC 235 2, /25/2016 AP 219 MAMMOTH LAKES TRAILS AND PUBLIC ACC /25/2016 AP 220 MAMMOTH LAKES TRAILS AND PUBLIC ACC Total 235: 16, Contractual Services 07/01/2015 (00/15) Balance /22/2016 AP 216 MAMMOTH LAKES TRAILS AND PUBLIC ACC 236 1, Total 236: 1, Contractual Services 07/01/2015 (00/15) Balance /21/2015 AP 678 FRIENDS OF THE INYO 237 2, /21/2015 AP 680 FRIENDS OF THE INYO 237 8, /02/2015 AP 713 FRIENDS OF THE INYO , /02/2015 AP 714 FRIENDS OF THE INYO , /02/2015 AP 715 FRIENDS OF THE INYO , Total 237: 50, , Maintenance Supplies 07/01/2015 (00/15) Balance /20/2016 AP 274 DO-IT CENTER Trail Facility Supplies 07/01/2015 (00/15) Balance /27/2016 AP 449 UNION BANK OF CALIF MASTERCARD /27/2016 AP 502 CSDS SACRAMENTO 252 2,

64 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 9 Period: 07/15-06/16 Jul 05, :01PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 06/06/2016 AP 446 UNION BANK OF CALIF MASTERCARD Contractual Services 07/01/2015 (00/15) Balance /10/2015 AP 648 MAMMOTH LAKES TRAILS AND PUBLIC ACC /10/2015 AP 649 MAMMOTH LAKES TRAILS AND PUBLIC ACC /10/2015 AP 652 MAMMOTH LAKES TRAILS AND PUBLIC ACC /10/2015 AP 653 MAMMOTH LAKES TRAILS AND PUBLIC ACC /21/2015 AP 583 FRIENDS OF THE INYO 252 7, Total 252: 11, Contractual Services 07/01/2015 (00/15) Balance /25/2016 AP 635 FRIENDS OF THE INYO 254 9, Total 254: 9, Contractual Services 07/01/2015 (00/15) Balance /22/2016 AP 217 MAMMOTH LAKES TRAILS AND PUBLIC ACC /19/2016 AP 122 MAMMOTH LAKES TRAILS AND PUBLIC ACC Total 272: 1, Contractual Services 07/01/2015 (00/15) Balance /03/2015 AP 619 MAMMOTH LAKES TRAILS AND PUBLIC ACC /18/2015 AP 620 MAMMOTH LAKES TRAILS AND PUBLIC ACC 273 2, Total 273: 3, Number of Transactions: 201 Number of Accounts: 31 Debit Credit Proof Total Measure R Trails: 286, , Number of Transactions: 201 Number of Accounts: 31 Debit Credit Proof Grand Totals: 286, , ,

65 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 10 Period: 07/15-06/16 Jul 05, :01PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Report Criteria: Actual Amounts All Accounts Summarize Payroll Detail Print Grand Totals Include Funds: 215 Page and Total by Fund Include Balance Sheets: None Include Revenues: None All Segments Tested for Total Breaks 65

66 TOWN OF MAMMOTH LAKES BALANCE SHEET JUNE 30, 2016 MEASURE R SALES TAX ASSETS CASH 2,459, TOTAL ASSETS 2,459, LIABILITIES AND EQUITY LIABILITIES ACCOUNTS PAYABLE ( ) TOTAL LIABILITIES ( ) FUND EQUITY UNAPPROPRIATED FUND BALANCE: RESTRICTED FUND BALANCE 1,622, UNASSIGNED FUND BALANCE 726, REVENUE OVER EXPENDITURES - YTD 85, BALANCE - CURRENT DATE 2,434, TOTAL FUND EQUITY 2,434, TOTAL LIABILITIES AND EQUITY 2,434, FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 07/05/ :10PM PAGE: 1 66

67 TOWN OF MAMMOTH LAKES REVENUES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING JUNE 30, 2016 MEASURE R SALES TAX PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT SALES TAX SALES TAX: MEASURE R 1,109, ,109, ,020, ( 89,438.06) TOTAL SALES TAX 1,109, ,109, ,020, ( 89,438.06) TOTAL FUND REVENUE 1,109, ,109, ,020, ( 89,438.06) FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 07/05/ :10PM PAGE: 2 67

68 TOWN OF MAMMOTH LAKES EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING JUNE 30, 2016 MEASURE R SALES TAX PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT RECREATION PROGRAMS CONTRACTUAL SERVICES 1, , , MACHINERY & EQUIP - NON CAP ( ).0 TOTAL RECREATION PROGRAMS 1, , , PARKS, BLDGS & TRAILS MAINT REGULAR SALARIES 13, , , , TEMPORARY WAGES 8, , ( 8,236.53) COMPREHENSIVE LEAVE HEALTH INS PREMIUMS , , WORKERS COMP INSURANCE , , PERS (RETIREMENT) 1, , , , PARS (PART TIME RETIREMENT) ( 16.42) MAINTENANCE SUPPLIES ( ) CONTRACTUAL SERVICES 5, , ( 5,300.40) PARK GROUNDS & BLDGS MAINT ( ).0 TOTAL PARKS, BLDGS & TRAILS MAINT 31, , , , MEASURE R REGULAR SALARIES 5, , ( 5,529.49) TEMPORARY WAGES ( ) HEALTH INS PREMIUMS ( 63.26) PERS (RETIREMENT) ( ) CONTRACTUAL SERVICES 100, , , , AUDIT SERVICES 3, , , MACHINERY & EQUIP - NON CAP 2, , , COMPUTER SOFTWARE - CAPITAL 3, , , TOTAL MEASURE R 116, , , , INTERFUND TRANSFERS TRANSFERS OUT 874, , , TOTAL INTERFUND TRANSFERS 874, , , TOTAL FUND EXPENDITURES 1,023, ,023, ,222, , NET REVENUE OVER EXPENDITURES 85, , ( 202,779.00) ( 288,298.32) 42.2 FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 07/05/ :10PM PAGE: 3 68

69 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 1 Period: 07/15-06/16 Jul 05, :02PM Report Criteria: Actual Amounts All Accounts Summarize Payroll Detail Print Grand Totals Include Funds: 216 Page and Total by Fund Include Balance Sheets: None Include Revenues: None All Segments Tested for Total Breaks Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Regular Salaries 07/01/2015 (00/15) Balance /31/2015 JE 2532 Correct JE for Payroll Adjustment Health Ins Premiums 07/01/2015 (00/15) Balance /31/2015 JE 2534 Correct JE for Payroll Adjustment Unemployment Assessment 07/01/2015 (00/15) Balance /27/2015 AP 128 EMPLOYMENT DEVELOPMT DEPT /27/2015 AP 585 EMPLOYMENT DEVELOPMT DEPT PERS (Retirement) 07/01/2015 (00/15) Balance /31/2015 JE 2536 Correct JE for Payroll Adjustment Machinery & Equip - Non Cap 07/01/2015 (00/15) Balance /08/2015 AP 397 UNION BANK OF CALIF MASTERCARD Regular Salaries 07/01/2015 (00/15) Balance /31/2015 JE 2533 Correct JE for Payroll Adjustment

70 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 2 Period: 07/15-06/16 Jul 05, :02PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Health Ins Premiums 07/01/2015 (00/15) Balance /31/2015 JE 2535 Correct JE for Payroll Adjustment PERS (Retirement) 07/01/2015 (00/15) Balance /18/2015 CD 10 CalPERS Unfunded Liability /18/2015 CD CalPERS Unfunded Liability /31/2015 JE 2537 Correct JE for Payroll Adjustment Maintenance Supplies 07/01/2015 (00/15) Balance /29/2016 AP 256 NEWEGG BUSINESS, INC Contractual Services 07/01/2015 (00/15) Balance /22/2015 AP 932 BEYNON SPORTS SURFACES 1, /28/2015 AP 550 UNION BANK OF CALIF MASTERCARD /06/2015 AP 934 DB SPORTS GROUP 3, Park Grounds & Bldgs Maint 07/01/2015 (00/15) Balance /03/2015 AP 689 DO-IT CENTER /27/2016 AP 653 HIGH COUNTRY LUMBER Contractual Services 07/01/2015 (00/15) Balance /22/2015 AP 931 BEYNON SPORTS SURFACES 1, /06/2015 AP 933 DB SPORTS GROUP 3, /01/2015 AP 73 MAMMOTH LAKES RECREATION 25, /01/2015 AP 202 MAMMOTH LAKES RECREATION 25, /01/2016 AP 598 MAMMOTH LAKES RECREATION 25, /01/2016 AP 749 MAMMOTH LAKES RECREATION 25,

71 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 3 Period: 07/15-06/16 Jul 05, :02PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Audit Services 07/01/2015 (00/15) Balance /01/2016 AP 414 MARCELLO & COMPANY, CPAS RALPH A. M 3, Park Grounds & Bldgs Maint 07/01/2015 (00/15) Balance /03/2015 AP 688 DO-IT CENTER /27/2016 AP 652 HIGH COUNTRY LUMBER Machinery & Equip - Non Cap 07/01/2015 (00/15) Balance /11/2016 AP 269 TITAN CONSTRUCTION SUPPLY INC. 1, /16/2016 AP 338 CROWD CONTROL STORE 1, Computer Software - Capital 07/01/2015 (00/15) Balance /29/2016 AP 893 ACTIVE NETWORK, LLC. 3, Transfers Out 07/01/2015 (00/15) Balance /31/2016 JE 1 Measure R Transfer to Measure R Trails 729, /31/2016 JE 39 Measure R Transfer to Capital (Trails End Com 145, Total 0: 992, , Park Grounds & Bldgs Maint 07/01/2015 (00/15) Balance /11/2016 AP 368 MAMMOTH DISPOSAL, INC /11/2016 AP 622 MAMMOTH DISPOSAL, INC Total 46810:

72 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 4 Period: 07/15-06/16 Jul 05, :02PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Regular Salaries 07/01/2015 (00/15) Balance /31/2015 JE 418 GROSS PAY /31/2015 JE 419 MEDICARE /31/2015 JE PAYDATE /31/2015 JE 1814 GROSS PAY /31/2015 JE 1815 MEDICARE Health Ins Premiums 07/01/2015 (00/15) Balance /31/2015 JE 428 HEALTH BENEFIT /31/2015 JE 429 GASB /31/2015 JE 430 VISION/DENTAL /31/2015 JE 431 LIFE INSURANCE /31/2015 JE 434 EAP /31/2015 JE PAYDATE /31/2015 JE 1824 HEALTH BENEFIT /31/2015 JE 1825 GASB /31/2015 JE 1826 VISION/DENTAL PERS (Retirement) 07/01/2015 (00/15) Balance /31/2015 JE 420 PERS: EMPLOYER /31/2015 JE 421 PERS: EMPLOYER /31/2015 JE PAYDATE /31/2015 JE 1816 PERS: EMPLOYER /31/2015 JE 1817 PERS: EMPLOYER Total 56115: Contractual Services 07/01/2015 (00/15) Balance /13/2016 AP 600 LINCOLN AQUATICS ,

73 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 5 Period: 07/15-06/16 Jul 05, :02PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Total 56118: 1, Regular Salaries 07/01/2015 (00/15) Balance /31/2015 JE 1814 GROSS PAY , /31/2015 JE 1815 MEDICARE /02/2015 PC 13 PAYROLL TRANS FOR 8/2/2015 PAY PERIOD , /16/2015 PC 74 PAYROLL TRANS FOR 8/16/2015 PAY PERIO , /30/2015 PC 141 PAYROLL TRANS FOR 8/30/2015 PAY PERIO , /27/2016 PC 105 PAYROLL TRANS FOR 3/27/2016 PAY PERIO /10/2016 PC 19 PAYROLL TRANS FOR 4/10/2016 PAY PERIO /19/2016 PC 113 PAYROLL TRANS FOR 6/19/2016 PAY PERIO Temporary Wages 07/01/2015 (00/15) Balance /31/2015 JE 418 GROSS PAY /31/2015 JE 419 MEDICARE /31/2015 JE PAYDATE /31/2015 JE 1814 GROSS PAY /31/2015 JE 1815 MEDICARE /02/2015 PC 21 PAYROLL TRANS FOR 8/2/2015 PAY PERIOD /16/2015 PC 81 PAYROLL TRANS FOR 8/16/2015 PAY PERIO /30/2015 PC 148 PAYROLL TRANS FOR 8/30/2015 PAY PERIO /22/2016 PC 84 PAYROLL TRANS FOR 5/22/2016 PAY PERIO /05/2016 PC 41 PAYROLL TRANS FOR 6/5/2016 PAY PERIOD /19/2016 PC 130 PAYROLL TRANS FOR 6/19/2016 PAY PERIO Health Ins Premiums 07/01/2015 (00/15) Balance /31/2015 JE 1824 HEALTH BENEFIT /31/2015 JE 1825 GASB /31/2015 JE 1826 VISION/DENTAL /02/2015 PB 24 PAYROLL TRANS FOR 8/2/2015 PAY PERIOD /30/2015 PB 224 PAYROLL TRANS FOR 8/30/2015 PAY PERIO PERS (Retirement) 07/01/2015 (00/15) Balance

74 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 6 Period: 07/15-06/16 Jul 05, :02PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 07/31/2015 JE 1816 PERS: EMPLOYER /31/2015 JE 1817 PERS: EMPLOYER /02/2015 PB 27 PAYROLL TRANS FOR 8/2/2015 PAY PERIOD /16/2015 PB 125 PAYROLL TRANS FOR 8/16/2015 PAY PERIO /30/2015 PB 220 PAYROLL TRANS FOR 8/30/2015 PAY PERIO PARS (Part Time Retirement) 07/01/2015 (00/15) Balance /31/2015 JE 423 PARS (PT) /31/2015 JE PAYDATE /31/2015 JE 1819 PARS (PT) Regular Salaries 07/01/2015 (00/15) Balance /13/2015 PC 58 PAYROLL TRANS FOR 9/13/2015 PAY PERIO /27/2015 PC 91 PAYROLL TRANS FOR 9/27/2015 PAY PERIO , /11/2015 PC 16 PAYROLL TRANS FOR 10/11/2015 PAY PERI /08/2015 PC 12 PAYROLL TRANS FOR 11/8/2015 PAY PERIO , /13/2016 PC 73 PAYROLL TRANS FOR 3/13/2016 PAY PERIO /27/2016 PC 169 PAYROLL TRANS FOR 3/27/2016 PAY PERIO Temporary Wages 07/01/2015 (00/15) Balance /13/2015 PC 19 PAYROLL TRANS FOR 9/13/2015 PAY PERIO /27/2015 PC 99 PAYROLL TRANS FOR 9/27/2015 PAY PERIO Health Ins Premiums 07/01/2015 (00/15) Balance /27/2015 PB 113 PAYROLL TRANS FOR 9/27/2015 PAY PERIO PERS (Retirement) 07/01/2015 (00/15) Balance /15/2016 CD 14 CalPERS Unfunded Liability /19/2016 CD 9 CalPERS Unfunded Liability /13/2015 PB 72 PAYROLL TRANS FOR 9/13/2015 PAY PERIO

75 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 7 Period: 07/15-06/16 Jul 05, :02PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 09/27/2015 PB 110 PAYROLL TRANS FOR 9/27/2015 PAY PERIO /11/2015 PB 14 PAYROLL TRANS FOR 10/11/2015 PAY PERI /08/2015 PB 15 PAYROLL TRANS FOR 11/8/2015 PAY PERIO Total 56200: 17, Regular Salaries 07/01/2015 (00/15) Balance /11/2015 PC 17 PAYROLL TRANS FOR 10/11/2015 PAY PERI /14/2016 PC 11 PAYROLL TRANS FOR 2/14/2016 PAY PERIO /28/2016 PC 79 PAYROLL TRANS FOR 2/28/2016 PAY PERIO /13/2016 PC 19 PAYROLL TRANS FOR 3/13/2016 PAY PERIO /27/2016 PC 104 PAYROLL TRANS FOR 3/27/2016 PAY PERIO /27/2016 PC 173 PAYROLL TRANS FOR 3/27/2016 PAY PERIO /10/2016 PC 18 PAYROLL TRANS FOR 4/10/2016 PAY PERIO /24/2016 PC 121 PAYROLL TRANS FOR 4/24/2016 PAY PERIO /08/2016 PC 23 PAYROLL TRANS FOR 5/8/2016 PAY PERIOD /22/2016 PC 102 PAYROLL TRANS FOR 5/22/2016 PAY PERIO /05/2016 PC 24 PAYROLL TRANS FOR 6/5/2016 PAY PERIOD /19/2016 PC 119 PAYROLL TRANS FOR 6/19/2016 PAY PERIO Temporary Wages 07/01/2015 (00/15) Balance /02/2015 PC 18 PAYROLL TRANS FOR 8/2/2015 PAY PERIOD /16/2015 PC 79 PAYROLL TRANS FOR 8/16/2015 PAY PERIO /27/2015 PC 83 PAYROLL TRANS FOR 9/27/2015 PAY PERIO /11/2015 PC 8 PAYROLL TRANS FOR 10/11/2015 PAY PERI /25/2015 PC 69 PAYROLL TRANS FOR 10/25/2015 PAY PERI /08/2015 PC 6 PAYROLL TRANS FOR 11/8/2015 PAY PERIO /22/2015 PC 74 PAYROLL TRANS FOR 11/22/2015 PAY PERI /27/2016 PC 180 PAYROLL TRANS FOR 3/27/2016 PAY PERIO /10/2016 PC 94 PAYROLL TRANS FOR 4/10/2016 PAY PERIO /24/2016 PC 108 PAYROLL TRANS FOR 4/24/2016 PAY PERIO /08/2016 PC 6 PAYROLL TRANS FOR 5/8/2016 PAY PERIOD /22/2016 PC 88 PAYROLL TRANS FOR 5/22/2016 PAY PERIO /05/2016 PC 12 PAYROLL TRANS FOR 6/5/2016 PAY PERIOD /19/2016 PC 99 PAYROLL TRANS FOR 6/19/2016 PAY PERIO

76 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 8 Period: 07/15-06/16 Jul 05, :02PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Health Ins Premiums 07/01/2015 (00/15) Balance /05/2016 PB 81 PAYROLL TRANS FOR 6/5/2016 PAY PERIOD /19/2016 PB 177 PAYROLL TRANS FOR 6/19/2016 PAY PERIO PERS (Retirement) 07/01/2015 (00/15) Balance /15/2016 CD 14 CalPERS Unfunded Liability /11/2015 PB 15 PAYROLL TRANS FOR 10/11/2015 PAY PERI /22/2016 PB 90 PAYROLL TRANS FOR 5/22/2016 PAY PERIO Maintenance Supplies 07/01/2015 (00/15) Balance /08/2015 AP 399 UNION BANK OF CALIF MASTERCARD /08/2015 AP 400 UNION BANK OF CALIF MASTERCARD /15/2016 AP 520 UNION BANK OF CALIF MASTERCARD /15/2016 AP 521 UNION BANK OF CALIF MASTERCARD Contractual Services 07/01/2015 (00/15) Balance /01/2016 AP 5 MAMMOTH DISPOSAL, INC /01/2016 AP 160 MAMMOTH DISPOSAL, INC /01/2016 AP 280 MAMMOTH DISPOSAL, INC /01/2016 AP 366 MAMMOTH DISPOSAL, INC Park Grounds & Bldgs Maint 07/01/2015 (00/15) Balance /29/2015 AP 656 DO-IT CENTER /05/2015 AP 687 WESTERN NEVADA SUPPLY CO /31/2016 AP 286 DO-IT CENTER /11/2016 AP 623 MAMMOTH DISPOSAL, INC /15/2016 AP 348 UNION BANK OF CALIF MASTERCARD /26/2016 AP 75 DO-IT CENTER /26/2016 AP 76 DO-IT CENTER /26/2016 AP 77 DO-IT CENTER

77 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 9 Period: 07/15-06/16 Jul 05, :02PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 04/27/2016 AP 82 DO-IT CENTER /29/2016 AP 84 DO-IT CENTER Maintenance Supplies 07/01/2015 (00/15) Balance /29/2015 AP 471 DO-IT CENTER /29/2015 AP 655 DO-IT CENTER Contractual Services 07/01/2015 (00/15) Balance /22/2015 AP 765 BEYNON SPORTS SURFACES , /06/2015 AP 767 DB SPORTS GROUP , Park Grounds & Bldgs Maint 07/01/2015 (00/15) Balance /05/2015 AP 45 WESTERN NEVADA SUPPLY CO /05/2015 AP 686 WESTERN NEVADA SUPPLY CO Total 56810: 15, Regular Salaries 07/01/2015 (00/15) Balance /31/2015 JE 418 GROSS PAY , /31/2015 JE 419 MEDICARE /31/2015 JE PAYDATE , Health Ins Premiums 07/01/2015 (00/15) Balance /31/2015 JE 428 HEALTH BENEFIT /31/2015 JE 429 GASB /31/2015 JE 430 VISION/DENTAL /31/2015 JE 431 LIFE INSURANCE /31/2015 JE 434 EAP /31/2015 JE PAYDATE

78 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 10 Period: 07/15-06/16 Jul 05, :02PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance PERS (Retirement) 07/01/2015 (00/15) Balance /31/2015 JE 420 PERS: EMPLOYER /31/2015 JE 421 PERS: EMPLOYER /31/2015 JE PAYDATE Temporary Wages 07/01/2015 (00/15) Balance /31/2015 JE 418 GROSS PAY /31/2015 JE 419 MEDICARE /31/2015 JE PAYDATE /31/2015 JE 1814 GROSS PAY /31/2015 JE 1815 MEDICARE PARS (Part Time Retirement) 07/01/2015 (00/15) Balance /31/2015 JE 423 PARS (PT) /31/2015 JE PAYDATE /31/2015 JE 1819 PARS (PT) Regular Salaries 07/01/2015 (00/15) Balance /13/2015 PC 13 PAYROLL TRANS FOR 9/13/2015 PAY PERIO , Temporary Wages 07/01/2015 (00/15) Balance /13/2015 PC 20 PAYROLL TRANS FOR 9/13/2015 PAY PERIO PERS (Retirement) 07/01/2015 (00/15) Balance /13/2015 PB 14 PAYROLL TRANS FOR 9/13/2015 PAY PERIO

79 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 11 Period: 07/15-06/16 Jul 05, :02PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Park Grounds & Bldgs Maint 07/01/2015 (00/15) Balance /03/2015 AP 497 DO-IT CENTER Total 56811: 4, , Temporary Wages 07/01/2015 (00/15) Balance /30/2015 PC 149 PAYROLL TRANS FOR 8/30/2015 PAY PERIO Park Grounds & Bldgs Maint 07/01/2015 (00/15) Balance /27/2016 AP 45 HIGH COUNTRY LUMBER Total 60008: Number of Transactions: 181 Number of Accounts: 52 Debit Credit Proof Total Measure R Sales Tax: 1,032, , Number of Transactions: 181 Number of Accounts: 52 Debit Credit Proof Grand Totals: 1,032, , ,023,

80 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 12 Period: 07/15-06/16 Jul 05, :02PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Report Criteria: Actual Amounts All Accounts Summarize Payroll Detail Print Grand Totals Include Funds: 216 Page and Total by Fund Include Balance Sheets: None Include Revenues: None All Segments Tested for Total Breaks 80

81 TOWN OF MAMMOTH LAKES BALANCE SHEET JUNE 30, 2016 MEASURE U UTILITY USERS TAX ASSETS CASH 2,114, ACCOUNTS RECEIVABLE.78 TOTAL ASSETS 2,114, LIABILITIES AND EQUITY LIABILITIES ACCOUNTS PAYABLE 77, VOUCHERS PAYABLE PRIOR YEAR ( 77,262.35) TOTAL LIABILITIES.00 FUND EQUITY UNAPPROPRIATED FUND BALANCE: RESTRICTED FUND BALANCE 1,052, UNASSIGNED FUND BALANCE 556, REVENUE OVER EXPENDITURES - YTD 487, BALANCE - CURRENT DATE 2,096, TOTAL FUND EQUITY 2,096, TOTAL LIABILITIES AND EQUITY 2,096, FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 07/05/ :12PM PAGE: 1 81

82 TOWN OF MAMMOTH LAKES REVENUES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING JUNE 30, 2016 MEASURE U UTILITY USERS TAX PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT UTILITY USERS TAX UTILITY TAX: TELEPHONE 68, , , ( 3,217.77) UTILITY TAX: ELECTRICITY 410, , , , UTILITY TAX: GAS 374, , , ( 99,147.98) TOTAL UTILITY USERS TAX 853, , , ( 38,116.55) SOURCE REFUNDS AND REBATES 23, , ( 23,646.72).0 TOTAL SOURCE , , ( 23,646.72).0 SOURCE INTERFUND TRANSFERS IN 7, , ( 7,743.08).0 TOTAL SOURCE 399 7, , ( 7,743.08).0 TOTAL FUND REVENUE 884, , , ( 69,506.35) FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 07/05/ :12PM PAGE: 2 82

83 TOWN OF MAMMOTH LAKES EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING JUNE 30, 2016 MEASURE U UTILITY USERS TAX PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT MEASURE U CONTRACTUAL SERVICES 381, , , , AUDIT SERVICES 3, , , MACHINERY & EQUIP - NON CAP 2, , , TOTAL MEASURE U 387, , , , INTERFUND TRANSFERS TRANSFERS OUT 10, , , TOTAL INTERFUND TRANSFERS 10, , , TOTAL FUND EXPENDITURES 397, , , , NET REVENUE OVER EXPENDITURES 487, , , ( 209,512.46) FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 07/05/ :12PM PAGE: 3 83

84 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 1 Period: 07/15-06/16 Jul 05, :03PM Report Criteria: Actual Amounts All Accounts Summarize Payroll Detail Print Grand Totals Include Funds: 217 Page and Total by Fund Include Balance Sheets: None Include Revenues: None All Segments Tested for Total Breaks Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Contractual Services 07/01/2015 (00/15) Balance /01/2015 AP 67 SIERRA SUMMER FESTIVAL ATTN: MARIAN 6, /10/2015 AP 627 TOWN OF MAMMOTH LAKES 6, /06/2016 AP 307 MAMMOTH MOUNTAIN COMMUNITY FOUND 8, Audit Services 07/01/2015 (00/15) Balance /01/2016 AP 415 MARCELLO & COMPANY, CPAS RALPH A. M 3, Machinery & Equip - Non Cap 07/01/2015 (00/15) Balance /11/2016 AP 268 TITAN CONSTRUCTION SUPPLY INC. 1, /04/2016 AP 148 INTERNATIONAL E-Z UP, INC Transfers Out 07/01/2015 (00/15) Balance /30/2016 JE 16 Measure U (217)Cash Transfer to Mello Roos ( 10, Total 0: 37, Contractual Services 07/01/2015 (00/15) Balance /01/2015 AP 135 MONO COUNCIL FOR THE ARTS ,

85 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 2 Period: 07/15-06/16 Jul 05, :03PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Total 57002: 5, Contractual Services 07/01/2015 (00/15) Balance /10/2015 AP 125 SIERRA CLASSIC THEATER , Total 57003: 3, Contractual Services 07/01/2015 (00/15) Balance /10/2015 AP 126 SIERRA CLASSIC THEATER , /23/2015 AP 145 SIERRA CLASSIC THEATER , Total 57004: 4, Contractual Services 07/01/2015 (00/15) Balance /01/2015 AP 123 CHAMBER MUSIC UNBOUND , Total 57006: 9, Contractual Services 07/01/2015 (00/15) Balance /01/2015 AP 136 MONO COUNCIL FOR THE ARTS , Total 57007: 3, Contractual Services 07/01/2015 (00/15) Balance /21/2015 AP 157 MAMMOTH ROCKS , Total 57009: 8, Contractual Services 07/01/2015 (00/15) Balance /10/2015 AP 194 CALDERON, CATHLEEN , Total 57010: 12, Contractual Services 07/01/2015 (00/15) Balance /10/2015 AP 618 MAMMOTH MOUNTAIN COMMUNITY FOUND , Total 57011: 20, Contractual Services 07/01/2015 (00/15) Balance

86 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 3 Period: 07/15-06/16 Jul 05, :03PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 09/10/2015 AP 619 MAMMOTH MOUNTAIN COMMUNITY FOUND , Total 57012: 22, Contractual Services 07/01/2015 (00/15) Balance /01/2015 AP 197 Smokeyard, Inc , Total 57013: 12, Contractual Services 07/01/2015 (00/15) Balance /03/2015 AP 167 BLACK DIAMOND FOODS, LLC DBA GOMEZ' , Total 57014: 6, Contractual Services 07/01/2015 (00/15) Balance /01/2015 AP 195 Gaye Mueller , Total 57015: 2, Contractual Services 07/01/2015 (00/15) Balance /01/2015 AP 137 MONO COUNCIL FOR THE ARTS , Total 57016: 7, Contractual Services 07/01/2015 (00/15) Balance /01/2015 AP 78 MAMMOTH LAKES FOUNDATION , Total 57017: 4, Contractual Services 07/01/2015 (00/15) Balance /01/2015 AP 79 MAMMOTH LAKES FOUNDATION , Total 57018: 17, Contractual Services 07/01/2015 (00/15) Balance /14/2015 AP 196 NRG Marketing, LLC , Total 57019: 4, Contractual Services 07/01/2015 (00/15) Balance

87 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 4 Period: 07/15-06/16 Jul 05, :03PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 05/19/2016 AP 524 MAMMOTH LAKES JAZZ JUBILEE , /19/2016 AP 526 MAMMOTH LAKES FOUNDATION , /19/2016 AP 527 MAMMOTH LAKES FOUNDATION , /19/2016 AP 539 CHAMBER MUSIC UNBOUND , /19/2016 AP 550 MONO COUNCIL FOR THE ARTS , /19/2016 AP 569 CALDERON, CATHLEEN , /19/2016 AP 579 LAKANUKI'S ENTERPRISED, INC , /06/2016 AP 245 THE CLOCKTOWER CELLAR, LLC , /06/2016 AP 290 SIERRA CLASSIC THEATER , /06/2016 AP 291 SIERRA CLASSIC THEATER , /06/2016 AP 301 BLACK DIAMOND FOODS, LLC DBA GOMEZ' , /06/2016 AP 308 MAMMOTH MOUNTAIN COMMUNITY FOUND , /06/2016 AP 339 CALDERON, CATHLEEN , /06/2016 AP 340 Mueller, Gaye , /06/2016 AP 342 FATHEAD PRODUCTIONS, LLC , /27/2016 AP 740 MAMMOTH ROCKS , /27/2016 AP 756 SMOKEYARD, INC , Total 57110: 216, Number of Transactions: 41 Number of Accounts: 21 Debit Credit Proof Total Measure U Utility Users Tax: 397, Number of Transactions: 41 Number of Accounts: 21 Debit Credit Proof Grand Totals: 397, ,

88 Town of Mammoth Lakes Detail Ledger - to Check Activity Coding Page: 5 Period: 07/15-06/16 Jul 05, :03PM Reference Account Activity Number Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Report Criteria: Actual Amounts All Accounts Summarize Payroll Detail Print Grand Totals Include Funds: 217 Page and Total by Fund Include Balance Sheets: None Include Revenues: None All Segments Tested for Total Breaks 88

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90 Beginning Balance Apr-16 May-16 Jun-16 Jul-16 Aug-16 Date: 4/12/15 Goal Actual Goal Actual Goal Actual Goal Actual Goal Actual Social Media - Acquistion Facebook Likes Instagram Followers Instagram Following Twitter Followers Twitter Following LinkedIn Followers Social Media - Posting Facebook Posts 17/mo 20/mo 19/mo 20/mo 22 20/mo 21/mo 20/mo 20/mo Blog Posts 2/mo 3/mo 2/mo 4/mo 1 4/mo 2/mo 4/mo 4/mo Instagram Posts 6 total 4/mo 8/mo 5/mo 7 7/mo 8/mo 10/mo 15/mo Twitter Posts Donor Prospects Corporate Prospects Major Donor Prospects Small Donor Prosepects Private Grants Government Grants Alert Newsletter Subscriptions Press Editorials Endemic media contacts Industry blogger contact Social Media Metrics Web Blog Posts 2/mo 3/mo 2/mo 4/mo 1 4/mo 2/mo 4/mo 4/mo Backlinks Keyword Ranking #1 Keyword Ranking #2 Keyword Ranking #3 90

91 MLR Grants Matrix # Funding Type Funding Body Project being funded Amount Funding Status Dated Notes 1 Grant Safeway Foundation Quality of Life $ 2,500 Level 1 7/28/15 No organizational history 9 Grant Fundsnet Services Arts and Culture $ - Level 1 Collaborative w/mono Arts Council 10 Grant Andrew Mellon Foundation Arts and Culture $ - Level 1 Collaborative w/mono Arts Council 11 Grant Rural Assistance Center Community Centers $ - Level 1 Collaborative w/ TOML 14 Grant sustainablecommunities.gov Economic mobility and mobility $ - Level 1 Several different org grants 19 Social Media #Giving Tuesday Unrestricted Startup grant $ - Level 1 Signed up as a partner 24 Grant Disney/ABC/ESPN various $ - Level 1 1/13/16: Lots of options-- from Disneyland tickets for a fundraiser to award and grant money-- ESPN best option 27 Grant Maurice J. Masserini Trust Arts and Culture $ 15,000 Level 1 1/21/16: 28 Grant Charles and Ruth Billingsley Foundation Arts and Culture, Public/Society Benefit $ 15,000 Level 1 1/21/16: 29 Grant Truman C. Kuehn Charities Arts, culture, and humanities, Public/Society Benefit $ 10,000 Level 1 34 Grant National Park Service Historical preservation $ 50,000 Level 1 National Endowment for the 4 Grant Arts MACC Funding $ 25,000 Level 2 5 Grant Cultural Organizations Mammoth Museum $ 40,000 Level 2 1/21/16: 8/2015 Not Submitted Collaborative w/mcf due September Collaborative w/mm Harvey/Yollie Key: Level 1 = Identified as a potentail funding souce Level 2 = Researched the parameters of the grant to determine if an application is warranted Level 3 = Applied for the grant- pending Level 4 = Applied for the grant- recieved Level 5 = Applied for the grant - denied 6 Grant Cultural Organizations Mammoth Museum $ 50,000 Level 2 Not applicable-- Do not qualify 6/22/16 7 Grant CA State Parks Foundation Park Partnerships $ 50,000 Level 2 Collaborative w/toml 3x Annually 8 Grant Patagonia Enviromental Work $ 12,000 Level 2 4/7/16 Not aligned with current projects 12 Grant grants.gov NPS Challenge Share Level 2 Collaborative w/nfs 13 Grant grants.gov Arts and Culture $ 10,000 Level 2 Collaborative w/mac - due / Match; Not Submitted 17 Grant Clif Bar Increasing Opportunities for Outdoor Activity; Building Stronger Communities $ 8,000 Level 2 18 Grant Draper Richard Kaplan Unrestricted Startup grant $ 300,000 Level 2 Due 1st of February, June and October. For Summer Stewardships program? Possible to apply for some aspect of the community center/ icerink, as it applies to increasing outdoor activity and stronger communities 6/2016 Currently not aligned with any projects Foundation gives unrestricted grants and rigorous support 20 Grant Kraft Hockeyville ice rink $ 10,000 Level 2 We need to have a functioning facility 21 Grant Hewlett Foundation Performing Arts / Education Level 2 4/7/16 Need to have 3 yrs history of programming, etc.; Not available for our county 22 Grant The USA Hockey Foundation Ice hockey $ 2,500 Level 2 Did not apply; Needed more info from partner. 91

92 MLR Grants Matrix 23 Grant National Hockey League Players Association Ice hockey; Equipment grant for small youth hockey programs $ 2,500 Level 2 1/13/16: Due anytime, 6-8 week process; Did not apply 25 Grant NEA - Creativity Connects: Art Works Arts and Culture $ 20,000 Level 2 30 Grant The Keen Effect Outdoor Participation for Community building $ 10,000 Level 2 TBD; $300 million 31 Grant US Department of Defense Community Facilities available Level 2 pro-bono work at 33 Grant Taproot Foundation Salesforce implementation $80,000 Level 2 Outdoor Experiences; Trails 32 Grant National Forest Foundation Maintenance $ 29,000 Level 3 35 Sponsorship Dick's Sporting Goods Track Complex $50, Level 3 1/14/16: Did not apply; &utm_campaign=Lit+January Newsleter&utm_medium= 4/7/16: ants/ao_login.login?x_gm_id=4494&x_pro posal_type_id=32162 Need jurisdictional economic development plan 6/6/16 Do not qualify, wrong region; min. 3 staff; min. $350k budget Matching funds required; focus on trails maintenance Reviewed parameters and will apply for a sponsorship 36 Sponsorship Eastern Sierra Bank Community Centers $100, Level spoke with the VP for grants and sponors - need to collect safe school data and complete the application 3 Grant Recreation Trails Program Lake George MUP $ 854,000 Level 5 9/15/15 Town Submitted 15 Grant America Walks - Every Body Walk! Trails communication $ 2,500 Level 5 MLR submit on 10/15/15; Did not receive 16 Grant Cal Nonprofits Community Engagement $ 10,000 Level 5 MLR submit on Grant ArtPlace- National Creative Placemaking Fund Arts and Culture $ 142,000 Level 5 ional-creative-placemaking-fundaccepting-project-proposals Focuses on a neighborhood or other geographic community 2 Grant New USA Funding Various Enrolled with DUNS and SAMS for federal funds (DUNS= ) 92

93 Mammoth Lakes Recreation Potential Sponsors Sponsor Contact Point Contact Project Alignment Next Steps Outcomes 1 Los Angeles Kings Brad Berman Rich Ice Rink Share designs with Kings staff & Site Visit 2 Red Bull Dr. Andy Walshe Gary Human Performance Clarify the vision Site Visit 3 Easton Sports Doug Engh Rich Ice Rink Inquiry Archery only - 4 USOC Alicia McConnell Rich High Altitude Training Application process Work w/track Club Follow up after the Summer Olympics Phone Conference 5 Kraft Michael Mullin Rich Ice Rink Inquiry 6 Heineken Hans Erik Gary Summer Music Festivals Inquiry 7 ASICS Andrew Kastor Rich Track Updating Prospectus 8 Sketchers Andrew Kastor Rich Track Updating Prospectus 9 NIKE Andrew Kastor Rich Track Updating Prospectus 10 Chrysler Jeep John Urdi Rich TBD Inquiry 11 Toyota 12 Honda John Mendel Rich Mammoth Arts & Culture Center and OPAC Inquir June 18 Meeting Building the Vision 13 Anaheim Ducks 93

94 14 AEG Romy Sherwin Rich Outdoor Performing Arts Center Inquiry 15 Hart Howerton Dave Howerton Rich ML Winter Recreation Summit $1000 donation 16 Wells Fargo Karen Woodruff Rich High Altitude Training Inquiry 17 Levy Restaurants Philip Davis Rachael Ritchie Rich Inquiry Scheduled meeting week of Coca Cola Rich Adopt A Trail Program Danna - Vance Russell 19 Corbis Gary TBD Field visit scheduled Met with Shirley Richter. Advised we need facility built/ construction plans before they can attract sponsor 20 White Sports Management 21 Polaris Gary Not interested until facilities near completion 22 Eastern Sierra Bank Bill Nunes Rich Community Center Inquiry Phone conference with Bill outlining the project - indicated a focus on the needier student population - might interested in a pledge campaign - need to create the application packet with a copy of the prospectus 94

95 23 Union Bank Rich 24 REI Leslie Grant Need to be associated with a local franchise 25 Patagonia 26 Gatorade Pepsico Rich Inquiry Not accepting proposals at this time 27 Sports Court Keith Bannister Stuart Multi-Use Facility Inquiry 28 Dick s Sporting Goods Andre Hawaux VP COO Rich High Altitude Training Inquiry They only support communities in which they have a community presence. 29 Footloose Sports Andre & Tony Colasardo Rich High Altitude Training Mammoth Track Club $10,000 for wind screen Program Development 30 Sport s Authority Rich Inquiry Going out of business 31 Fast Signs 32 Vons & Albertsons Brian Dowling Rich High Altitude Training Inquiry 33 Subway Rich Inquiry They will support events with food - no cash 34 Suddenlink Nate Greenberg John Wentworth 35 Facebook Rich Communitywide Free Wi-Fi Inquiry - who do you know? 95

96 36 Subaru On Line Request Rich High Altitude Training Inquiry Send us more information 37 Sponsorship Pitch Rich Variety of sponsorships Inquiry $35 per month membership fee 38 PearUp Rich Variety of sponsorships Inquiry 39 Rose Bowl Operating Company Darryl Dunn George Cunningham Rich Outdoor Events Inquiry 40 Mountain Sports International 41 Bank of America Dave Swanwick Rich Outdoor Events Inquiry - seeking copies of successful business plans and what would it take to get you to program the venue? On-going conversations - building the relationship - they are managing Bluesapalooza 42 State Farm Dave Easterby Rich Community Center Inquiry - will provide corporate contact 43 MMSA Michelle Tom Looking to arrange a meeting

97 Customer Relationship Management Systems Research and Development Mammoth Lakes Recreation Board of Directors Staff Report July 12, 2016 Customer relationship management (CRM) is a term that refers to practices, strategies and technologies that companies use to manage and analyze customer interactions and data throughout the customer lifecycle, with the goal of improving business relationships with customers, assisting with customer retention and driving sales growth. CRM systems are designed to compile information on customers across different channels or points of contact between the customer and the company which include the company s website, telephone, live chat, direct mail, marketing materials and social media. CRM systems can also give customer facing staff detailed information on customer s personal information, purchase history, buying preferences and concerns. Mammoth Lakes Recreation presently uses a google docs system to track all of our inquiries as related to fundraising, sponsorships and grant applications. Our goal is to transition to a system that is all encompassing and will manage all of these variables in one central cloud based system. MLR Staff has been researching and evaluating a number of CRM sales and marketing software over these past weeks to include software demo s, webinars, tutorials, conversations with sales reps, and review the different e-handbooks that some of these companies have to entice and support potential new clients. There have been a consistent set of questions that are elements of the introduction process: 1. What role do you serve in your company? 2. How long have you been in business? 3. How many employees do you have and what are their roles and responsibilities? 4. Do you have a web site that is up and running and if so what is the address? 5. Do you have a lead contact base and if so how many contacts are you managing? 6. What tools are you using for sales and marketing automation today? 7. And if so, why are you seeking an alternative system and if you don t have a system, what do you think the benefits are to having an automated cloud based system? 1 97

98 Name of System Type of System Level of Complexity Cost Salesforce Salesforce IQ Starter Rigorous $25 per month Out of the Box CRM for up to 5 Users HubSpot Basic An entry tool to those new to inbound marketing Moderate $200 per month Content Creation, marketing, Social Media Suite and Marketing Analytics Dashboard Hutchback Small Business CRM - Simple sales and marketing software Moderate $99 per month 2 Users, 1500 Contacts, Unlimited sends, Quick Start Package included InfusionSoft Essentials - CRM and marketing automation Moderate $199 per month 3 users, 2500 contacts and 12,500 s per month SharpSpring Marketing Automation to be used in conjunction with a CRM Moderate Monthly contract prices determined by the cost you pass on to your customers as a fee 25% fee to SharpSpring Marketo Marketing Automation to be used in conjunction with a CRM Moderate Pricing is based on the number of contacts in your marketing database

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117 MLR Leveraged Funds Matrix Sponsor Amount Funded Event Recipient Cash In-Kind Volunteer Hours Lodging Printing Food & Beverage Equipment Facilities Total MLTS $300,000. Various Projects ML Trails System $16,474. $26,075. $42,549. MLR (GF) MLR Allocations (U) $190. Turkey Trot Thanksgiving 2015 $270,000. Special Events & Event Programming Mammoth Track Club $750. $230. $980. Various Groups $152,250. $426,272. $578,522. MLR (R) $16,500. ML Winter Recreation Summit ML Winter Recreation Summit $4700. $12,524. $17,224. Dan McConnell $0. Arts Coalition ArtPlace- National Creative Placemaking Fund grant opportunity $250. $250. ML Sunrise Rotary Club $0. Adopt A Trail Lunches ML Trails System $500. $

118 Wildfire Group $0. Strategic Plan MLR Organization $5000. $5000. SBDC $0. Business Plan & Social Media MLR Communications Plan $1150. Total: $586,690 $174,174 $472,001. $646, Renew. Revitalize. Rediscover. 118

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