CLEAR CREEK METROPOLITAN RECREATION DISTRICT 2015 BUDGET

Transcription

1 CLEAR CREEK METROPOLITAN RECREATION DISTRICT 2015 BUDGET BOARD OF DIRECTORS Paul Dalpes, President Tyson Davies, Treasurer Laurie Beckel, Director Nick Ragain, Vice President Beth Luther, Secretary ADMINISTRATIVE STAFF Dane Matthew, District Director Laura Allen, Recreation Center Manager Gwen Bagby, Administrative Assistant Stacey Todd, Events/Programs Coordinator PO Box Idaho Street Idaho Springs, Colorado 80452

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3 Clear Creek County, Colorado TABLE OF CONTENTS 2015 ADOPTED BUDGET DOCUMENT Page Resolution and Signature Page... Certification of Tax Levies... Budget Message... i ii iii General Fund Revenues and Expenditures Summary Page... 3 General Fund Revenues... 7 Administration Expenditures... 8 Renovation/Expansion... 9 Program Revenue & Expenditures Aquatic Revenue & Expenditures The Center Revenue & Expenditures Outlying Facilities Expenditures Building & Vehicle Expenditures and Other Financing Uses Comparison Graph Conservation Trust Fund Revenues and Expenditures Comparison Graph Youth Scholarship Revenues and Expenditures Comparison Graph... 24

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9 2015 BUDGET MESSAGE CLEAR CREEK METROPOLITAN RECREATION DISTRICT Clear Creek County, Colorado BASIS FOR BUDGETARY ACCOUNTING The Clear Creek Metropolitan Recreation District follows the modified accrual basis of accounting for Revenue and Expenditures. Revenue for governmental funds is recorded when it is determined to be both measurable and available. Generally, tax revenue, fees, and nontax revenue are recognized when received. Grants from other government agencies are recognized when qualifying expenditures are incurred. Expenditures for governmental funds are recorded when the related liability is incurred. Modifications in the accrual basis are as follows: Revenue is recorded as received in cash except for revenue susceptible to accrual and revenue of a material amount that has not been received at the normal time of receipt. Expenditures are recorded on an accrual basis. FEATURES OF THE BUDGET The District receives funding from three sources: (1) revenues from property taxes and use taxes, (2) District user fees which are charged for use of facilities and participation in recreation programs, and (3) other revenues from grants, sale of merchandise and concessions, interest income, and donations. Revenues from program fees are used to pay the direct cost of providing recreation programs, such as equipment, supplies, and instructors wages. Tax and other revenues are used to maintain the District s facilities; to cover administration expenditures; and combined with grants that may be received, and used for capital improvement projects for existing or new facilities. The Conservation Trust Fund provides for capital improvements, maintenance and other expenditures considered acceptable spending as defined by the rules promulgated by the Director of the Division of Local Government. The District receives proceeds from Colorado Lottery Sales according to the population of the District. Appropriate budgetary consideration has been given to the changes in the Colorado Revised Statute Article 21 of Title 29, which became effective July 1, 2004, including, but not limited to, changes to Community Events. Wherein monies from Community Events were previously commingled in the Conservation Trust, they are now budgeted out of the General Fund. Eighteen percent (18.82%) of budgeted expenses are setaside for Reserves and Contingencies in the General Fund. Unexpended appropriations expire at yearend. The District s has a total mill levy of ($2,673,742); of which, mills ($1,098,144) are for operating expenditures, mills ($1,098) for abatements, and mills ($1,574,500) are for a voter approved bond repayment. The total assessed value has decreased from $555,990,920 to $548,797,620. ii

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11 GENERAL FUND (S U M M A R Y) Clear Creek Metropolitan Recreation District 2015 Adopted Budget Page 1

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13 Clear Creek Metropolitan Recreation District 2015 Adopted Budget General Fund Summary 2 YEAR END ADOPTED YEAR TO YEAR END ADOPTED 3 AUDITED BUDGET DATE PROJECTED BUDGET 4 5 Fund Balance, January 1 $ 878,696 $ 1,000,728 $ 999,318 $ 999,318 $ 7,124, General Fund Revenue 8 TaxesOperational $ 1,139,636 $ 1,149,353 $ 1,150,587 $ 1,152,057 $ 1,134,263 9 TaxesBond 1,573,661 1,620,270 1,618,303 1,615, General Obligation Bond Revenue 7,000,000 7,111,272 7,111, Other Revenue 21,451 23,378 9,517 10,024 17, General Admissions 85,891 24,330 45,755 46,200 24, Programs 70,558 93,773 56,576 59,681 65, The Center at Carlson 103, ,490 84,189 83, , Aquatic Programs 22,064 1,480 9,247 9,297 15, Total General Fund Revenues $ 1,442,952 $ 9,983,465 $ 10,087,414 $ 10,090,608 $ 2,982, Total Revenues with Fund Balance $ 2,321,648 $ 10,984,193 $ 11,086,732 $ 11,089,926 $ 10,106, Expenditures 20 Administration 715, , , , , Programs 105, ,515 91,306 97, , The Center at Carlson 129, , , , , Aquatics 118,683 64,798 59,111 59, , Facilities: 25 Outlying Recreational Facilities 39,721 88,889 22,944 25,253 78, Recreation Center 213, , , , , SubTotal Expenditures 1,331, ,723 1,064,925 1,555, Bond Payment $ $ 1,573,661 $ 61,797 $ 1,412,238 $ 1,412, Temporary Relocation of Rec Center 117,953 20,193 25,116 37, Renovation/Expansion Expenses 7,000, ,798 1,463,112 5,939, Capital Expenditures 32 Total Expenditures $ 1,322,330 $ 10,023,192 $ 1,896,512 $ 3,965,391 $ 8,944, Reserves, Contingencies 300, , Reserved for Capital Expenditures 300, , Emergency Reserves 318, , Total Expenditures with Reserves $ 1,322,330 $ 10,941,888 $ 1,896,512 $ 3,965,391 $ 10,063, Excess (deficiency) of total general 39 fund revenue over (under) total expenditures $ 120,622 $ (958,423) $ 8,190,902 $ 6,125,217 $ (7,080,726) (Total Revenues with Fund Balance less 43 Total Expenditures) $ 999,318 $ 42,306 $ 9,190,220 $ 7,124,535 $ 43,810 Page 3

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15 GENERAL FUND (D E T A I L) Clear Creek Metropolitan Recreation District 2015 Adopted Budget Page 5

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17 Clear Creek Metropolitan Recreation District 2015 Adopted Budget General Fund Revenue 45 YEAR END ADOPTED YEAR TO YEAR END ADOPTED 46 AUDITED BUDGET DATE PROJECTED BUDGET 47 Taxes 48 Operational Taxes 1,099,052 $ 1,114,353 1,111,536 1,113,006 1,099, Specific Ownership Taxes 40,584 35,000 39,051 39,051 35, Total Taxes $ 1,139,636 $ 1,149,353 $ 1,150,587 $ 1,152,057 $ 1,134, Other Revenue 52 Activities Guide Advertising $ 1,213 $ 2,800 $ 70 $ 70 $ Community Events Concessions 2,639 2,700 1,061 1,100 3, Donations Equipment Rentals/Balls, Lock, etc 2,263 2, , Equipment Rental Special Events 1,460 3,260 2,382 2,500 2, Facility Rental 2,056 2, , Interest Income Insurance Claims MRLawson Whitewater Park/Empire Minton Miscellaneous (2) 50 (50) NSF & Other Admin Revenue Sale of Fixed Assets 65 Van Rentals 6,146 3,650 1,190 1,190 1, Vending Machine Commissions 4,532 4,788 2,486 2,700 4, Total Other Revenue $ 21,451 $ 23,378 $ 9,517 $ 10,024 $ 17, General Admissions 69 Admissions Drop In $ 33,862 $ 9,480 $ 22,145 $ 22,200 $ 9, Admissions Passes/Punch Cards 52,029 14,850 23,611 24,000 14, Total General Admissions $ 85,891 $ 24,330 $ 45,755 $ 46,200 $ 24, Total General Fund Revenues $ 1,442,952 $ 1,409,804 $ 1,355,872 $ 1,361,033 $ 1,366,780 Page 7

18 Clear Creek Metropolitan Recreation District 2015 Adopted Budget Administration Expenditures 74 YEAR END ADOPTED YEAR TO YEAR END ADOPTED 75 UNAUDITED BUDGET DATE PROJECTED BUDGET 76 AdvertisingAdmin $ 23,058 $ 24,050 $ 6,008 $ 7,000 $ 26, Bank/Bond/Admin Processing Fees Cash Over or Short (76) (76) Concession/Rental Supplies 3,210 3,550 1,089 1,200 3, Contingency 5,000 5, County Treasurer's Fees 32,823 33,426 33,348 33,430 33, Credit Card Processing Fees 7,872 9,800 5,884 7,615 9, Community Events , CCMRD Grants 33,542 51,125 19,766 19,766 51, Election Expenditures 11,272 1,000 1, Equipment 1,814 3,950 3,327 3,546 4, Equipment Special Events 6,959 5,210 4,455 5,000 2, Fees & Dues (Member Assoc.) 1,490 1,720 1,503 1,503 1, InsuranceHealthcare 37,223 65,201 36,805 40,860 71, InsuranceLiability 13,725 17,730 18,355 20,533 20, InsuranceWorker's Comp 12,423 11,856 11,495 12,540 5, Internet/Web Site 1,057 2, , Legal Notice & Recordings Licensing Fees Maintenance & Repairs 4,639 5,040 2,203 3,500 5, Maintenance & Repair Event Equipment Rental 4,105 5,210 1,253 2,000 2, Miscellaneous Expense Admin 283 1, , Office Supplies 7,083 9,537 11,924 11,924 9, Postage 2,504 7,905 2,589 3,000 7, Professional Service Fee 196, ,900 64,658 80, , Service Contracts 3,226 4,000 4,062 4,100 4, Special Expense/Appreciation 5,801 5,450 1,759 5,320 4, Subscriptions & Books Telephone/Cell Phones 5,193 6,335 6,742 7,647 6, Training 1,761 5,042 3,171 4,222 5, Travel /Meals Vending Machine Expense 5,039 3,500 2,622 3,400 3, Sub Total $ 424,077 $ 396,646 $ 244,578 $ 279,876 $ 407, Wages 110 Administrative Assistant $ 49,133 $ 51,500 $ 47,458 $ 51,501 $ 52, CPR/AED Bookkeeper 531 1, , District Director 64,199 65,000 59,788 66,955 68, Events/Programs Coordinator 39,623 41,142 37,934 41,142 42, Front Desk Staff 48,470 49,585 40,029 45,490 50, Recreation Center Manager 46,776 52,000 47,864 52,000 53, Office Assistant 6,512 7,350 5,652 6,465 7, Community Outreach/Y Sports 16,665 10, Payroll Taxes & SUI Admin 21,546 23,342 19,008 21,760 25, Payroll Merit/Bonus Increase 14,375 10, ,000 40, Sub Total Admin Wages $ 291,562 $ 318,754 $ 258,340 $ 295,714 $ 353, Total Administration Expenses $ 715,639 $ 715,400 $ 502,918 $ 575,589 $ 761,186 Page 8

19 Clear Creek Metropolitan Recreation District 2015 Adopted Budget Renovation/Expansion Revenue YEAR END ADOPTED YEAR TO YEAR END ADOPTED 125 AUDITED BUDGET DATE PROJECTED BUDGET 126 General Obligation Bond Revenue $ 7,000,000 $ 7,111,272 $ 7,111,272 $ 127 Taxes Bond $ 1,569,395 $ 1,567,303 $ 1,574, General Obligation Bond Revenue $ 50,875 $ 51,000 $ 41, Total Other Financial Sources $ $ 7,000,000 $ 1,620,270 $ 1,618,303 $ 1,615, Renovation/Expansion Expenditures YEAR END ADOPTED YEAR TO YEAR END ADOPTED 132 AUDITED BUDGET DATE PROJECTED BUDGET 133 Temporary Relocation Expenditures 134 Temporary Facility Improvements 135 Locker Room/Showers $ $ 60,000 $ $ $ 136 Electrical Work for Treadmills 2, Internet/Computer Installation 2,500 1,747 1, Security Camera Installation Sub Total Temp Facility Improvements $ $ 66,160 $ 1,747 $ 1,747 $ 140 Temporary Facility Rental 141 CCSD $ $ 18,000 $ 142 Pool Rental (Hot Springs) 14, Storage 2,280 17,127 22,050 37, Sub Total Temp Facility Rental $ $ 34,680 $ 17,127 $ 22,050 $ 37, Equipment Move 146 Fitness Equipment $ $ 7,000 $ $ $ 147 Staff Expense 7,564 1,223 1, Payroll Tax Truck Rental (Uhal) Sub Total Temp Facility Rental $ $ 15,213 $ 1,320 $ 1,320 $ 151 Utility Relocation 152 Direct TV $ $ 300 $ $ $ 153 Phone 1, Sub Total Utility Relocation $ $ 1,900 $ $ $ 155 Total Temporary Relocation Expenditures $ $ 117,953 $ 20,193 $ 25,116 $ 37, Rec Center Construction Expense 158 Construction Cost 159 General Contractor $ $ 6,000,000 $ 443,787 $ 1,043,778 $ 5,618, Furniture, Fixtures, Equipment 161 Furniture $ $ 75,000 $ $ $ 85, Fixtures 224, , Equipment 235,000 95,872 96, Professional Services: Design 334, , ,000 33, Professional Services: Bond 71,000 33,056 33, County Treasurer's Fees 47,083 47,100 32, City of Idaho Springs 60,000 33,179 33,179 20, Total Renovation/Expansion Expense $ 7,000,000 $ 858,798 $ 1,463,112 $ 5,939,865 Page 9

20 Clear Creek Metropolitan Recreation District 2015 Adopted Budget Program Revenue YEAR END ADOPTED YEAR TO YEAR END ADOPTED 171 AUDITED BUDGET DATE PROJECTED BUDGET 172 RMLL $ 3,081 $ 3,700 $ 3,390 $ 3,390 $ 3, Youth Basketball 3,045 3,300 3,800 3,800 3, Soccer League 2,690 3,700 2,142 2,142 2, Sport Camps 4,236 4,420 2,512 2,512 2, Lacrosse Tae Kwon Do 3,103 3,180 1,524 1,956 2, Children's Dance/Tumbling 1,100 2, Babysitter's Training Youth Group (was tennis) 240 1, CASE 3,964 3,125 1,309 1,309 1, NonCCMRD Scholarship Programs Special Needs 1,440 3,460 1,309 2,000 1, Group Fitness 21,323 20,512 15,164 16,848 18, Personal Training 10,322 10, , Climbing Wall Co/Ed Softball 1,800 2,800 1,650 1,650 1, Kickball 700 2,000 1,000 1,000 1, Broomball Hiking Club( was Yoga/Pilates) Fall Event 1, Special Events 9,037 4,401 4,449 4,500 3, Devil on the Divide 10,800 6,585 6,600 9, Canine on the Creek 3,750 2,379 2,379 2, Turkey Trot 3, New Programs 3,771 5,775 6,623 6,700 3, Total Program Revenue $ 70,558 $ 93,773 $ 56,576 $ 59,681 $ 65, Program Expenditures YEAR END ADOPTED YEAR TO YEAR END ADOPTED 200 AUDITED BUDGET DATE PROJECTED BUDGET 201 RMLL $ 3,266 $ 3,940 $ 3,683 $ 3,683 $ 4, Youth Basketball 2,275 2,184 2,445 2,445 3, Soccer League 2,258 2,460 1,602 1,603 2, Sport Camps 3,914 4,155 4,107 4,115 4, Lacrosse 1, Tae Kwon Do 2,734 2,544 1,481 1,761 2, Children's Dance/Tumbling 984 1, , Babysitter's Training Youth Group (was Tennis) 475 2, CASE 3,841 2,363 1,458 1,458 2, Special Needs 2,497 2,159 1,127 1,300 2, Group Fitness 39,170 40,400 30,483 33,652 33, Personal Training 8,292 8, , Climbing Wall 4,502 1,800 1,517 1,517 1, Co/Ed Softball 1,947 2,363 1,639 1,674 2, Kickball 927 2, , Broomball Hiking/Snowshoe Club 198 1,155 1,200 1, Fall Event 1,200 1,521 1,521 2, Special Events 14,870 6,090 7,677 7,860 7, Canine on the Creek 3,425 2,799 2,800 3, Devil on the Divide ,000 6,275 7,700 9, Turkey Trot 300 3, New Programs 4,856 6,340 12,920 13,009 5, Van Driver 3,141 3,043 3, Payroll Taxes & SUI Programs 4,693 4,652 3,580 3,925 3, Total Program Expenditures $ 105,425 $ 113,515 $ 91,306 $ 97,581 $ 103,441 Page 10

21 Clear Creek Metropolitan Recreation District 2015 Adopted Budget Aquatic Revenue 229 YEAR END ADOPTED YEAR TO YEAR END ADOPTED 230 AUDITED BUDGET DATE PROJECTED BUDGET 231 ARC Training $ 445 $ $ $ $ 2, Other Aquatic Programs Swim Lessons 3, ,570 1,620 1, Private Swim Lessons 1, CARA Swim Team 16, ,314 7,314 11, Masters Swim Team / Was USS line Total Aquatic Revenue $ 22,064 $ 1,480 $ 9,247 $ 9,297 $ 15, Aquatic Expenditures 241 YEAR END ADOPTED YEAR TO YEAR END ADOPTED 242 AUDITED BUDGET DATE PROJECTED BUDGET 243 Program Expenses 244 ARCTraining $ 1,231 $ 1,265 $ 1,252 $ 1,349 $ 1, Other Programs Swim Lessons 247 Swim LessonsPrivate 248 CARA Swim Team 8, ,140 4,140 5, Masters Swim Team 250 Total Aquatic Program Expenditures $ 9,321 $ 2,665 $ 5,392 $ 5,489 $ 7, Aquatic NonPrograms Expenditures 252 Chemical Supplies 7,570 3,184 1,800 1,800 9, Capital/Equipment 254 Fees & DuesARC Maintenance & Repairs 5,027 3,200 1,181 1,181 1, Operating Supplies/LG Uniforms (NonChem.) 2,885 1, , Service Contracts Sub Total NonProgram Expenditures $ 16,391 $ 8,414 $ 4,545 $ 4,544 $ 22, Aquatic Wages 260 Aquatics Coordinator $ 17, $ 33,677 $ 11,340 $ 11, $ 35, ARC Instructor , Head Lifeguard 18,930 3,570 3, Lifeguard 38,454 11,221 23,934 23,934 52, LG Training , CARA Coaches 8,455 3,780 5,416 5,416 4, Swim Lesson 1, ,248 1,248 1, Private Lessons 1, Aquatic Payroll Taxes & SUI Programs 6,847 3,973 3,621 3,621 7, Payroll Merit/Bonus Increases 270 SubTotal Aquatic NonPrograms $ 92,972 $ 53,719 $ 49,174 $ 49,173 $ 105, Total Aquatic Expenditures $ 118,683 $ 64,798 $ 59,111 $ 59,207 $ 134,559 Page 11

22 Clear Creek Metropolitan Recreation District 2015 Adopted Budget The Center at Carlson Revenue 273 YEAR END ADOPTED YEAR TO YEAR END ADOPTED 274 AUDITED BUDGET DATE PROJECTED BUDGET 275 Before and After School 51,021 58,615 35,415 35,000 58, Other Revenue 277 Summer Camp 46,415 51,975 42,066 42,066 44, Sumer CampFort Carson Camp Trip 5,915 6,900 6,709 6,709 6, Total Summer Camp 52,330 58,875 48,774 48,775 51, Total Center $ 103,351 $ 117,490 $ 84,189 $ 83,775 $ 110, The Center at Carlson Expenditures 284 YEAR END ADOPTED YEAR TO YEAR END ADOPTED 285 AUDITED BUDGET DATE PROJECTED BUDGET 286 Before/After School Program 287 Carlson Rental $ 900 $ $ $ $ 288 Equipment Field Trips 2,544 1,200 1,824 1,850 1, Licensing Fees Operating Supplies 1, PhoneCell 1, Scholarships 294 Snacks 2,255 2,000 1,490 1,500 2, Vehicle Expense 1,346 1, ,000 1, Wages Director 28,282 30,376 28,785 29,000 44, Wages 26,867 21,290 13,296 16,003 7, Payroll Taxes & SUI Programs 4,384 4,107 3,345 3,578 4, Total Before and After School $ 69,122 $ 61,454 $ 49,990 $ 53,582 $ 61, Summer Camp 301 Carlson Rental $ 450 $ $ $ $ 302 Cell Phone Equipment/Comm. Radios Field Trips 5,570 6,500 6,029 6,029 5, Field Trip Fort Carson 3,719 4,800 3,382 3,382 6, Operating Supplies 3,724 4,000 3,511 3,600 3, Snacks/Breakfast Program 1,511 1,500 1,061 1,073 1, Vehicle Expenses 1,048 2,500 2,341 2,341 2, Wages Director 11,681 10,327 9,610 9,610 17, Wages 28,944 24,072 27,271 27,271 21, Payroll Taxes & SUI Programs 3,230 2,735 2,932 2,932 3, Total Summer Camp $ 59,977 $ 56,934 $ 56,137 $ 56,238 $ 61, Total The Center at Carlson $ 129,099 $ 118,387 $ 106,127 $ 109,819 $ 123,761 Page 12

23 Clear Creek Metropolitan Recreation District 2015 Adopted Budget Facilities Expenditures 315 YEAR END ADOPTED YEAR TO YEAR END ADOPTED 316 AUDITED BUDGET DATE PROJECTED BUDGET 317 Outlying Recreation Facilities 318 Idaho Springs Ball Field 319 Maintenance & Repairs/OS $ 10,575 $ 26,650 $ 6,430 $ 8,098 $ 25, Equipment $ 1,842 $ 4,600 $ $ $ 4, Service Contracts 1,913 2, , Utilities 10,640 13,000 10,781 11,000 14, SubTotal Idaho Springs Ball Field $ 24,970 $ 46,704 $ 17,442 $ 19,406 $ 46, IS Tennis & MultiPurpose Courts 326 Maintenance & Repairs $ $ $ $ $ 327 Utilities SubTotal IS Tennis Court $ 200 $ $ 155 $ 140 $ IS Skatepark 331 Maintenance & Repairs $ $ 600 $ $ $ 332 Service Contracts 333 SubTotal Skatepark $ $ 600 $ $ $ Empire Paws Trail (was empire Ballfield) 336 Maintenance & Repairs Paws Trail $ 546 $ 6,611 $ $ $ 4, Service Contracts $ $ $ $ $ 338 SubTotal Empire Ball Field $ 546 $ 6,611 $ $ $ 4, Georgetown Ball Field 341 Maintenance & Repairs $ 279 $ 2,900 $ 1,415 $ 1,415 $ 2, Service Contracts $ $ $ $ $ 343 SubTotal Georgetown Ball Field $ 279 $ 2,900 $ 1,415 $ 1,415 $ 2, Georgetown Community Center 346 Facility Use Fee $ $ 2,500 $ $ $ 347 Sub TotalGT Community Center $ $ 2,500 $ $ $ GT Tennis & MultiPurpose Courts 350 Maintenance & Repairs $ $ $ $ $ 351 Service Contracts $ 352 SubTotal GT Tennis & MultiPurpose $ $ $ $ $ Elmgreen Tennis Court 355 Maintenance & Repairs $ 3,960 $ 17,008 $ 3,140 $ 3,500 $ 13, Service ContractPorta $ $ 300 $ $ $ SubTotal Elmgreen Tennis Court $ 3,960 $ 17,308 $ 3,140 $ 3,500 $ 13, Silver Plume Park 360 Maintenance & Repairs $ $ $ $ $ 361 SubSilver Plume Park $ $ $ $ $ Lawson Whitewater Park 364 Maintenance & Repairs $ 39 $ 1,073 $ 11 $ 11 $ 1, SubLawson Whitewater Park $ 39 $ 1,073 $ 11 $ 11 $ 1, All Facilities/Ball Fields 368 Training/DuesAll Facilities Maint. 369 Wages Ball Field Staff 9,011 10, , Payroll Taxes & SUI BF Maint SubTotal All Facilities/Ball Fields $ 9,727 $ 11,192 $ 782 $ 782 $ 10, Total Outlying Facilities $ 39,721 $ 88,889 $ 22,944 $ 25,253 $ 78,263 Page 13

24 Clear Creek Metropolitan Recreation District 2015 Adopted Budget Recreation Center 374 YEAR END ADOPTED YEAR TO YEAR END ADOPTED 375 AUDITED BUDGET DATE PROJECTED BUDGET 376 Recreation Center & Vehicle 377 EquipmentBuilding 593 1,200 11, EquipmentWeight Room 1,146 2,500 45, Maintenance & Repairs 16,262 10,303 2,326 3,000 6, Maintenance & RepairsWeight Room 4,419 2,060 1,782 2,120 2, Operating Supplies 14,538 15,750 9,035 9,500 16, Service Contracts 3,183 5,120 3,685 3,939 5, Utilities 62,518 63,696 44,978 57, , Van Rental Expenses Vehicle Maintenance / Lease 45,339 52,682 44,789 48,582 51, Wages Custodians 31,414 38,801 24,244 29,394 71, Payroll Taxes & SUI Custodians 2,497 3,085 1,927 2,337 5, Wages Maintenance Staff 29,006 32,785 37,193 38,000 33, Payroll Taxes & SUI Maintenance 2,306 2,606 2,957 3,021 2, Total Bldg & Vehicle Expenditures $ 213,763 $ 230,589 $ 173,317 $ 197,475 $ 354, Total Facilities Expenditures $ 253,484 $ 319,478 $ 196,261 $ 222,728 $ 432, Capital Expenditures 394 Fitness Equipment $ $ $ $ $ Total Capital Expenditures $ $ $ $ $ Total Expenditures $ 1,322,330 $ 1,331,579 $ 955,723 $ 1,064,925 $ 1,555, Other Financing Uses 401 Debt Service $ $ 1,573,661 $ 61,797 $ 1,412,238 $ 1,412, Loss Due to Theft $ 403 Total Other Financing Uses $ $ 1,573,661 $ 61,797 $ 1,412,238 $ 1,412, TOTAL Expenditures + OFU $ 1,322,330 $ 2,905,240 $ 1,017,520 $ 2,477,163 $ 2,967,563 Page 14

25 General Fund Budget Comparison Graph Fund Balance, January 1 General Fund Revenue TaxesOperational TaxesBond General Obligation Bond Revenue Other Revenue General Admissions Programs The Center at Carlson Aquatic Programs Total General Fund Revenues Total Revenues with Fund Balance Expenditures Administration Programs The Center at Carlson Aquatics Facilities: Outlying Recreational Facilities Recreation Center SubTotal Expenditures Bond Payment Temporary Relocation of Rec Center Renovation/Expansion Expenses Capital Expenditures Total Expenditures Reserves, Contingencies Reserved for Capital Expenditures Emergency Reserves Total Expenditures with Reserves Excess (deficiency) of total general fund revenue over (under) total expenditures (Total Revenues with Fund Balance less Total Expenditures) Page YEAR END AUDITED 2014 ADOPTED BUDGET 2014 YEAR TO DATE 2014 YEAR END PROJECTED 2015 ADOPTED BUDGET

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27 Conservation Trust Fund (D E T A I L) Clear Creek Metropolitan Recreation District 2015 Adopted Budget Page 17

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29 Clear Creek Metropolitan Recreation District Conservation Trust 2015 Adopted Budget CONSERVATION YEAR END ADOPTED YEAR TO YEAR END ADOPTED TRUST FUND 3 ACTUAL BUDGET DATE PROJECTED BUDGET 4 5 Fund Balance January 1 $ 113,083 $ 118,410 $ 127,768 $ 127,768 $ 107, Revenues 8 Lottery Proceeds $ 37,462 $ 38,000 $ 25,642 $ 31,600 $ 31,000 9 Interest Revenue Total CTF Revenues $ 37,619 $ 38,200 $ 25,761 $ 31,719 $ 31, Total Revenue with Fund Balance $ 150,702 $ 156,610 $ 153,529 $ 159,487 $ 139, Expenditures 14 Capital Outlay 15 ATV & Turf Equipment $ $ $ $ 33, Fitness/Trail 17 Electronic Marquee 18 Ice Skating Rink 19 Skatepark Improvements 13,400 36, Court Resurfacing 21 Rec Center Equipment 22 Weight and Cardio Equipment 9,560 45,560 26, Total Capital Outlay $ 13,400 $ 45,560 $ $ 45,560 $ 59, Other Expenditures 26 Bank Fee 27 Rec District Repairs $ $ $ 4 $ 4 $ 28 Georgetown Werlin Park 29 Cortney Ryley Cooper Park 30 Greenway Project 31 Community Projects 32 Idaho Springs Trail Extension 25,000 25, Fishing is Fun 10, PAW Park 1, Court Repairs 36 Empire Minton Park Court Paint 37 Georgetown Lake Trail Project 8,309 10,000 6,030 30, Total Other Expenditures $ 9,534 $ 45,000 $ 4 $ 6,034 $ 55, Sub Total Expenditures $ 22,934 $ 90,560 $ 4 $ 51,594 $ 114, Reserved for Capital Expenditures 66,050 24, Total Expenditures $ 22,934 $ 156,610 $ 4 $ 51,594 $ 139, Excess (deficiency) of revenues 44 over (under) expenditures $ 14,685 $ (118,410) $ 25,757 $ (19,875) $ (107,893) (Total Revenues with Fund Balance less 47 Total Expenditures) $ 127,768 $ $ 153,525 $ 107,893 $ 0 Page 19

30 Conservation Trust Budget Comparison Graph 200, , ,000 50,000 Page , , , YEAR END ACTUAL 2014 ADOPTED BUDGET 2014 YEAR TO DATE 2014 YEAR END PROJECTED 2015 ADOPTED BUDGET

31 Scholarship Fund (D E T A I L) Clear Creek Metropolitan Recreation District 2015 Adopted Budget Page 21

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33 Clear Creek Metropolitan Recreation District Scholarship Fund 2015 Adopted Budget Youth Scholarship YEAR END ADOPTED YEAR TO YEAR END ADOPTED 3 AUDITED BUDGET DATE PROJECTED BUDGET 4 5 Fund Balance January 1 $ 12,785 $ 15,339 $ 10,235 $ 10,235 $ 11, Revenues 8 Proceeds from Half Marathon $ 11,499 $ 14,000 $ $ 9,000 $ 9,000 9 Other Revenue 10 Total Scholarship Revenues $ 11,499 $ 14,000 $ $ 9,000 $ 9, Total Revenue with Fund Balance $ 24,284 $ 29,339 $ 10,235 $ 19,235 $ 20, Expenditures 14 Youth Summer/Winter Camp & Field Trips $ 1,410 $ 1,300 $ 1,860 $ 1,860 $ 1, Youth RMLL Youth Basketball Youth Soccer League Youth Dance & Tumbling Youth TKD Youth LaCrosse Youth Babysitters Training Youth Sports Camp 1,272 1,000 1,038 1,038 1, New Program (Lacrosse) 2,989 3, Youth Special Events 1, Youth NonCCMRD 4, (412) (412) Youth CASE Youth Admissions Youth Punch/Pass 1,563 5, Youth Swim Lessons Youth Private Swim Lessons 31 Youth Swim Team 1,455 1, , Youth Other 33 Sub Total Expenditures $ 14,049 $ 15,255 $ 9,716 $ 7,627 $ 12, Reserves $ 14,084 7, Total Expenditures $ 14,049 $ 29,339 $ 9,716 $ 7,627 20, Excess (deficiency) of revenues 38 over (under) expenditures $ 2,550 $ 1,255 $ 9,716 $ (1,373) $ 3, (Total Revenues with Fund Balance less 41 Total Expenditures) $ 10,235 $ $ 518 $ 11,607 $ 0 Page 23

34 Scholarship Budget Comparison Graph 25,000 20,000 15,000 10,000 5, ,000 Fund Balance January 1 Revenues Proceeds from Half Marathon Other Revenue Total Scholarship Revenues Total Revenue with Fund Balance Expenditures Youth Summer/Winter Camp & Field Trips Youth RMLL Youth Basketball Youth Soccer League Youth Dance & Tumbling Youth TKD Youth LaCrosse Youth Babysitters Training Youth Sports Camp New Program (Lacrosse) Youth Special Events Youth NonCCMRD Youth CASE Youth Admissions Youth Punch/Pass Youth Swim Lessons Youth Private Swim Lessons Youth Swim Team Youth Other Sub Total Expenditures Reserves Total Expenditures Excess (deficiency) of revenues over (under) expenditures (Total Revenues with Fund Balance less Total Expenditures) Page YEAR END AUDITED 2014 YEAR TO DATE 2014 YEAR END PROJECTED 2015 ADOPTED BUDGET