Memo. Thank you! HRCA 2019 Adopted Budget Page 1 of 30

Transcription

1 Memo To: From: cc: Delegates & HRCA Community Members Sarah Hoge, Finance Director Board of Directors Jerry Flannery CEO / General Manager Date: November 14, 2018 Re: 2019 Budget Enclosed you will find a copy of the 2019 Adopted Budget for the Highlands Ranch Community Association Administrative, Recreation and Backcountry Funds. Also included are the Reserve and Capital budgets for each of these funds, as well as a copy of the Five Year Capital Improvement Plan. These budgets were adopted by the HRCA Board of Directors on Tuesday November 13, Thank you! HRCA 2019 Adopted Budget Page 1 of 30

2 2019 Administrative Operating Fund Budget REVENUE Assessments Revenue Assessments Revenue - HOA $ 1,610,000 $ 1,578,000 $ 1,537,234 $ 1,531,356 $ 1,521,741 $ 1,478,491 $ 638,471 $ 32,000 2% Total Assessments Revenue 1,610,000 1,578,000 1,537,234 1,531,356 1,521,741 1,478, ,471 32,000 Other Revenue Late Fee Revenue - Assessments 150, , , , , , ,989-0% Interest Revenue - Assessments 12,000 12,000 13,277 11,843 12,078 11,218 11,657-0% Lien Fee Revenue - Assessments 75,000 75,000 66,748 74,636 65,043 67,164 69,683-0% New Sales Transfer Fee Revenue - Assessments 28,900 26,400 13,175 34,610 35,170 31,170 42,320 2,500 9% Resales Transfer Fee Revenue - Assessments 350, , , , , , ,837 9,000 3% Refinance Transfer Fee Revenue - Assessments 1,500 1,500 2,545 1, % Legal Fee Revenue - Assessments 180, , , , , , ,442 (5,000) -3% Architectural Fee & Legal Fee (Achitectural) Revenue 85,000 83, , , , ,003 96,313 1,300 2% Architectural Review Services Revenue 125, ,200 80, ,575 87,515 84,890 62,234 1,800 1% Community Cleanup Revenue 74,000 37,000 40,439 35,846 37, , % Web Advertising Revenue 42,000 42,000 46,731 44,927 41,080 52,579 41,722-0% Interest Revenue 2,000 1,500 1,576 8,182 2,004 1,860 1, % Payment from HRBCEF 2,000 1,500 1, % Payment from HRCAA 50,000 52,000 44,057 46,651 43,479 53,701 41,486 (2,000) -4% Miscellaneous Revenue - - 1,568 1,091 61, (15) - 0% Total Other Revenue 1,177,400 1,131,800 1,084,079 1,202,389 1,177,115 1,093, ,100 45,600 Community Events Revenue Community Events Sponsorship Revenue 80,000 80,000 71,525 72,500 70,667 83,250 87,082-0% Community Events Revenue 262, , , , , , , % Special Project Revenue 1,500 11,500 5,865 3,600 1,417 15,964 11,337 (10,000) -87% Total Community Events Revenue 343, , , , , , ,689 (9,400) TOTAL REVENUE - ADMINISTRATIVE FUND 3,131,000 3,062,800 2,992,010 3,074,994 3,048,772 2,953,140 1,984,260 68,200 2% EXPENSES Employee Expenses Gross Payroll Expense 2,240,000 2,088,000 2,082,994 1,945,507 1,721,764 1,849,809 1,730, ,000 7% Payroll Transferred to Recreation Fund (1,008,000) (940,000) (892,496) (920,459) (693,311) (642,960) (587,463) (68,000) 7% Accrued Vacation Payroll Expense - - 2,629 (4,577) (9,264) 18,888 5,641-0% Contract Labor - Web Advertising 15,000 14,800 15,044 13,807 9,183 15,780 13, % FICA Payroll Expense 91,000 83,000 85,721 71,638 72,619 80,676 89,296 8,000 10% FUTA/SUTA Payroll Expense 4,000 4,400 4,025 6,005 5,480 5,708 6,277 (400) -9% Workmens Compensation Insurance Expense 4,000 4,100 3,473 2,286 3,777 2,824 4,723 (100) -2% Medical Insurance Expense 185, , , , , , ,263-0% Dental Insurance Expense 7,500 7,500 6,203 4,893 5,402 5,173 7,162-0% Life Insurance Expense 10,000 10,000 8,918 9,403 10,042 9,510 9,388-0% AFLAC Post-Tax - - (15) (44) (353) % Vision Insurance Expense - - (1,743) (1,756) (1,726) % Employee Tuition Assistance Expense 2,400 2,000 1, % Retirement Plan Contribution Expense 51,500 51,500 42,934 48,422 21,214 39,130 45,691-0% Retirement Plan Administrative Fee ,160 2,543 (100) -100% 125 Cafeteria Plan Administrative Fee 900 1, , (100) -10% HRCA Administrative Operating Fund Page 2 of 30

3 2019 Administrative Operating Fund Budget HSA Employer Contribution Expense 19,000 20,000 18,924 19,525 14,513 11,379 19,135 (1,000) -5% Employee Recruitment Expense 1,000 1, , (200) -17% Employee Development Expense 10,000 10,000 6,562 10,315 9,001 7,673 5,017-0% Employee Motivation Expense 3,000 3, , ,251 1,102-0% Employee Goodwill Expense ,266 1, % Total Employee Expenses 1,636,900 1,546,200 1,540,602 1,366,775 1,333,987 1,553,781 1,503,473 90,700 Other Expenses Payroll Services Expense 18,000 12,500 11,703 12,728 10,553 8,387 8,532 5,500 44% Audit & Accounting Services Expense 13,800 10,900 18,099 8,812 8,821 8,007 4,302 2,900 27% Legal Fees Expense - Administration 60,000 60,000 70,501 99,516 83,760 34,068 37,787-0% Legal Fees Expense - Architectural 60,000 60,000 93,164 57, , ,424 92,375-0% Legal Fees Expense - Assessments 155, , , , , , ,208-0% Recording Fee Expense 30,000 25,500 22,649 17,900 15,314 18,050 21,608 4,500 18% Committee Expense 25,000 5,500 5,233 8,659 4,138 6,185 3,742 19, % Architectural Committee Expense % Architectural Supply Expense 2,000 2,000-1,293 1,330 8, % Community Cleanup Expense 45,000 15,000 20,643 26,321 19,475 2,488 11,580 30, % Foreclosure Expense 3, , , % Volunteer Expense - 16,000 14,093 14,635 14,701 7,162 16,256 (16,000) -100% Business Relations Expense 8,000 10,000 9,267 10,420 10,250 5,426 9,921 (2,000) -20% Community Relations Expense 3,000 3,500 1,749 3, ,179 2,209 (500) -14% Newsletter Expense 94,500 87,500 84,962 83,183 74,009 81,644 80,651 7,000 8% Memberships / Subscriptions Expense 18,000 15,000 16,002 14,866 13,006 15,893 15,681 3,000 20% Memberships / Subscriptions Expense 1, , % Telephone Service Expense 24,000 45,000 45,554 39,208 37,277 31,916 32,145 (21,000) -47% Telephone Equipment Expense % Cellular Telephone Expense 12,000 9,000 9,532 7,453 9,620 12,734 10,152 3,000 33% Subscription Service - 1,800 1,659 1, ,285 2,249 (1,800) -100% Internet/Website Maintenance Expense - 22,000 21,954 12,513 9,965 11,284 10,450 (22,000) -100% Web Advertising Expense , % Utilities Expense 7,500 7,000 6,716 5,764 5,782 7,279 6, % Office Supply Expense 15,000 15,000 38,671 18,095 14,662 7,520 11,421-0% Office Supply Expense - Senior Clubs 1,000 1, , % Office Supplies - Poster Paper 5,000 5,000 3,301 2,523 8,752 8,282 13,016-0% Postage Expense - Administration 5,000 5,000 2,798 6,492 5,816 7,229 16,771-0% Postage Expense - Architectural 12,000 10,300 11,041 11,409 9,275 7,293 6,678 1,700 17% Postage Expense - Assessment Billings 62,500 70,000 65,748 52,829 54,718 40,251 44,231 (7,500) -11% Postage Expense - Elections 6,000 8,000 7,470 5,942 7,963 7,507 10,185 (2,000) -25% Printing Expense - Administration 9,000 10,000 6,768 6,248 3,820 11,524 13,190 (1,000) -10% Printing Expense - Architectural % Printing Expense - Assessment Billings 50,000 55,000 54,911 53,791 42,859 25,827 20,205 (5,000) -9% Printing Expense - Elections ,821 4,298-0% Mileage Expense Reimbursement - Employees 1,000 1, ,202 3,336 8,583 7,239-0% Mileage Expense Reimbursement - Architectural 2,500 2,100 1,876 2,196 2,155 2,457 2, % Mileage Expense Reimbursement - Programs % Vehicle Expense - Architectural 21,000 21,000 19,408 14,921 12,450 16,327 15,192-0% Liability Insurance Expense 43,600 41,900 39,798 32,702 20,029 17,768 17,374 1,700 4% Sales Tax Expense (0) % Office Equipment Maintenance / Lease Expense 13,700 17,100 16,463 15,011 18,679 15,943 16,557 (3,400) -20% Office Space Lease Expense 67,300 65,300 63,396 63,300 64,046 64,008 63,850 2,000 3% Office Furnishings / Equipment Expense , % Computer Equipment / Software Expense 165, ,000 81,229 66,771 16,808 13,521 14,251 65,000 65% Computer Assistance Expense - 75,000 73,014 72,365 77,520 79,194 76,349 (75,000) -100% Records Archiving Expense % Bad Debt Expense 1,000 1,800 6,462 9,524 7,924 4,350 4,950 (800) -44% Bank Charges Expense 19,500 17,500 17,558 20,570 19,549 21,207 9,376 2,000 11% HRCA Administrative Operating Fund Page 3 of 30

4 2019 Administrative Operating Fund Budget Employee Uniform Expense - - 0% HR Community Scholarship Fund % Contractor Services 25,000 20,000 73,111 74,285 37, ,000 25% Misc Consulting & Feasibility Studies 15,000 25,000 1,347-1,275 20,000 - (10,000) -40% Advertising Expense 2, , % Marketing Plan Implementation 10,000 10,000 5, ,035 9,159 1,134-0% Cash over/short (23) 17 (28) (11) - 0% Special Project Expense , ,058 11,989 - (500) -100% (Gain) Loss on Sale of Assets (350) % Miscellaneous Expense , % Total Other Expenses 1,133,500 1,142,200 1,180,777 1,160,279 1,053, , ,599 (8,700) Community Events Expenses Community Events Expense 235, , , , , , ,684 (8,700) -4% Total Community Events Expenses 235, , , , , , ,684 (8,700) TOTAL EXPENSES - ADMINISTRATIVE FUND 3,005,500 2,932,200 2,989,730 2,795,729 2,651,434 2,756,449 2,612,756 73,300 2% Transfers (In) / Out Operating Transfers - Capital Equipment 6,875 19, ,101 10,210 28,463 (12,125) -64% Transfers To Administrative Reserve Fund 118, ,700 80,000 62, ,000 41,300 39,500 7,925 7% TOTAL TRANSFERS 125, ,700 80,000 62, ,101 51,510 67,963 (4,200) -3% TOTAL EXPENSES AFTER TRANSFERS - ADMINISTRATIVE FUND 3,131,000 3,061,900 3,069,730 2,858,359 2,899,536 2,807,959 2,680,719 69,100 2% NET REVENUE / (EXPENSE) - FROM CONTINUING OPERATIONS (77,720) 216, , ,181 (696,460) (900) -100% Discontinued Operation: Loss from discontinued subassociation management services operation for the period from January 1 - May 31, 2016 (date of sale) - - (750) (46,555) (24,536) 59,416 48,395-0% Gain on sale of subassociation management services operation - - (1,362) 214, % Gain on discontinued operation, net - - (2,112) 167,925 (24,536) 59,416 48,395-0% NET REVENUE / (EXPENSE) $ - $ 900 $ (79,832) $ 384,561 $ 124,701 $ 204,597 $ (648,064) $ (900) -100% HRCA Administrative Operating Fund Page 4 of 30

5 2019 Recreation Operating Fund Budget REVENUE NORTHRIDGE Other Operating Revenue Drop In Childcare Revenue (Nursery) $ 9,500 $ 12,000 $ 3,878 $ 8,176 $ 8,342 $ 4,460 $ 7,501 $ (2,500) -21% Guest Fee Revenue 47,000 44,800 36,683 46,274 42,352 44,611 43,697 2,200 5% Social Guest Fee Revenue (3) % Tennis Stringing Revenue % Vending Commission Revenue 6,000 6,000 4,300 5,163 8,081 6,543 3,592-0% Pro Shop Revenue 6,000 6,500 3,230 5,916 7,849 6,795 8,280 (500) -8% Golf Sim Revenue 9, , % Facility Rental Revenue 21,000 32,400 6,189 22,022 18,736 7,035 5,461 (11,400) -35% Pool Rental Revenue 70,800 63,000 67,718 76,766 76,780 64,160 46,507 7,800 12% Tennis Court Walk-On Reservations Revenue 16,500 14,000 13,776 12,082 16,223 22,357 26,205 2,500 18% Tennis Court Block-Time Reservations Revenue 97,000 74, ,855 94,089 93,182 96,991 88,346 22,500 30% Northridge Other Operating Revenue - - 1,338 - (32) % Total Revenue - NORTHRIDGE 282, , , , , , ,229 29,600 EASTRIDGE Other Operating Revenue Drop In Childcare Revenue (Nursery) (119) - 0% Guest Fee Revenue 58,000 55,000 58,121 51,741 57,243 52,162 54,784 3,000 5% Social Guest Fee Revenue (15) % Vending Commission Revenue 7,500 10,000 9,861 9,775 9,717 10,123 10,275 (2,500) -25% Pro Shop Revenue 13,000 13,000 10,334 8,882 10,224 11,323 9,889-0% Climbing Wall Operating Revenue 2, ,055 1, ,035 1, % Facility Rental Revenue 24,000 24,000 23,417 21,560 20,249 11,979 13,688-0% Pool Rental 8,300 8,600 8,601 10,611 9,170 5,069 4,809 (300) -3% Total Revenue - EASTRIDGE 112, , , , ,275 91,305 94,361 1,400 WESTRIDGE Other Operating Revenue Drop In Childcare Revenue (Nursery) 15,000 15,000 10,046 11,121 11,484 15,390 15,927-0% Guest Fee Revenue 22,200 22,200 17,981 22,814 24,541 23,868 24,583-0% Vending Commission Revenue 6,000 6,000 5,912 6,712 6,755 7,645 6,367-0% Facility Rental Revenue 40,000 40,000 25,007 32,097 37,008 25,738 40,810-0% Pool Rental 8,500 6,500 8,847 8,586 7,488 9,715 8,952 2,000 31% Pro Shop Revenue 5,300 5,300 3,865 4,725 4,734 4,907 6,852-0% Batting Cage Operating Revenue 51,000 51,000 54,819 51,160 41,631 44,330 37,420-0% Birthday Party Revenues 12,000 10,000 10,969 8,673 8,770 10,055 11,410 2,000 20% Total Revenue - WESTRIDGE 160, , , , , , ,319 4,000 SOUTHRIDGE Other Operating Revenue Drop In Childcare Revenue (Nursery) 17,000 15,000 12,266 13,356 12,861 16,202 13,575 2,000 13% Guest Fee Revenue 62,500 58,000 52,244 58,595 59,741 50,548 53,717 4,500 8% Social Guest Fee Revenue (9) % Vending Commission Revenue 10,500 10,500 10,337 10,772 10,776 9,626 10,199-0% Facility Rental Revenue 46,000 46,000 40,209 56,588 46,257 37,091 30,906-0% Pool Rental % Pro Shop Revenue 7,400 7,800 7,313 7,543 7,794 6,439 10,796 (400) -5% Birthday Party Revenue 2,500 2,000 4, , % Total Revenue - SOUTHRIDGE 146, , , , , , ,591 6,600 MULTI-FACILITY MULTI-FACILITY Program Revenue HRCA Recreation Operating Fund Page 5 of 30

6 2019 Recreation Operating Fund Budget Group Swim Program Revenue 213, , , , , , ,035 7,000 3% Private Swim Lessons 60,000 64,000 60,171 57,709 64,098 69,662 47,918 (4,000) -6% Aquatics Birthday Parties 35,000 50,000 45,305 47,795 50,510 39,532 35,970 (15,000) -30% Aquatics Special Program Revenue 63,000 66,000 65,545 75,612 62,136 62,823 72,176 (3,000) -5% Coached Aquatics Program Revenue 245, , , , , , ,418 (5,000) -2% Coached Aquatics Private Revenue 17,000 9,500 15,915 9,145 13,693 14,632 13,595 7,500 79% Martial Arts Program Revenue 130, , , , , , ,986 10,000 8% Therapeutic Recreation Program Revenue 115, , , ,652 95, ,168 94,734 (10,000) -8% Therapeutic Rec. Program Sponsorship Revenue ,797 9,799 1,695-0% Adult Sports Program Revenue 160, , , , , , ,750 (16,000) -9% Youth Sports Program Revenue 510, , , , , , ,778 45,000 10% Tennis Program Revenue 675, , , , , , ,213-0% Lebsack Tennis Program ,372-0% Group Exercise Program Revenue 412, , , , , , ,524 (8,000) -2% Race Series Program Revenue 209, , , , , , ,817 9,000 5% Race Series Program Sponsorship Revenue 32,000 32,500 32,000 37,300 23,445 19,300 - (500) -2% Personal Training Program Revenue 330, , , , , , ,186 3,000 1% Ballet Program Revenue 125, , , , , , ,089 12,500 11% Childrens Program Revenue 109,900 89,500 97,306 99, , , ,264 20,400 23% Arts & Education Revenue 398, , , , , , ,471 29,000 8% Day Camp Program Revenue 181, , , , , , ,544 (32,500) -15% Preschool Program Revenue 912, , , , , , ,811 37,700 4% Preshchool Fundraising Revenue 1,000 1,200 1,076 2,532 (309) (200) -17% Grant Revenue - Therapeutic Recreation Program 27,000 28,000 26,160 17,917 25,000 28,879 37,586 (1,000) -4% Total Multi-Facility Program Revenue 4,961,500 4,875,600 4,739,595 4,816,141 4,795,324 4,834,424 4,376,930 85,900 Assessments Revenue Assessments Revenue - HOA 16,865,000 16,365,000 15,812,979 15,531,096 15,027,346 14,473,815 14,162, ,000 3% Total Assessments Revenue 16,865,000 16,365,000 15,812,979 15,531,096 15,027,346 14,473,815 14,162, ,000 MULTI-FACILITY Other Revenue Miscellaneous Revenue - - 2, % Advertising Revenue ,350 9,530-0% Aquatic Staff Training Revenue - 14,000 13,585 14,790 18,035 13,465 16,835 (14,000) -100% Membership Revenue 95,000 95,000 70,386 81,432 97,660 94, ,675-0% Contract Membership Revenue 40,700 40,700 40,736 40,736 40,736 41,438 42,768-0% Business & Non-Resident Membership Revenue 41,000 41,000 38,226 35,559 37,882 32,356 24,406-0% HRCAA Revenue Pass Through % HRBCEF Pass Through % Administration Office Lease Revenue 71,100 69,000 66,996 66,900 67,008 67,008 66,850 2,100 3% Insurance Claim Proceeds ,649 68, % Investment Interest/Dividend Revenue 5,000 5,000 5,142 3,107 4,871 6,979 1,575-0% Total Multi-Facility Other Revenue 252, , , , , , ,740 (11,900) Total Revenue - MULTI-FACILITY 22,079,300 21,505,300 20,815,622 20,658,612 20,088,976 19,567,755 18,803, ,000 TOTAL REVENUE - RECREATION FUND 22,781,600 22,166,000 21,433,282 21,327,145 20,750,864 20,174,580 19,399, ,600 EXPENSES HRCA Recreation Operating Fund Page 6 of 30

7 2019 Recreation Operating Fund Budget NORTHRIDGE NORTHRIDGE Operating Staff Expenses Facility Staff Expense 257, , , , , , ,378 7,000 3% Professional II Staff Expense 245, , , , , , ,661 11,700 5% Drop In Childcare Staff Expense (Nursery) 22,000 16,000 5,278 11,362 10,393 7,765 10,459 6,000 38% Lifeguard Staff Expense 321, , , , , , ,333 15,500 5% Pavilion Operating Staff 142, , , , , , ,865 7,000 5% Janitorial Staff Expense 146, , , , , , ,966 (5,200) -3% Total NR Operating Staff Expenses 1,134,600 1,092, , , , , ,663 42,000 NORTHRIDGE Other Operating Expenses Drop In Childcare Supply Expense (Nursery) % Vending Supply Expense , % Pro Shop Supply Expense 5,000 5,000 6,147 10,415 5,905 5,853 3,882-0% Pavilion Operating Supply Expense 7,000 8,600 8,322 4,844 4,624 10,968 4,369 (1,600) -19% Health Compliance Expense ,016 (233) - 0% Office Supply Expense 10,200 10,200 6,744 9,791 9,518 11,106 10,170-0% Facility Signs Expense 1,800 1, % Facility Cable Charges Expense 4,000 4,000 2,727 3,324 3,249 3,178 2,557-0% Facility Gas Expense 67,800 71,600 60,817 45,792 59,024 84,212 74,978 (3,800) -5% Facility Electricity Expense 104, , , , , , ,073 (9,300) -8% Facility Water Expense 16,900 16,900 15,886 14,530 14,915 17,003 17,291-0% Facility Security Expense 2,600 2,600 4,387 6,036 2,971 7,442 2,259-0% Janitorial Supply Expense 44,000 45,000 33,506 40,515 41,466 41,746 29,883 (1,000) -2% HVAC - Contract Maintenance Expense 7,400 7,400 6,776 7,392 7,447 6,776 7,392-0% Facility Upkeep Expense 2,000 2,000 1,090 3,087 2,022 1,829 1,912-0% Facility Maintenance Expense 106, , , , ,139 76,495 75,552-0% Recreational Equipment/Maintenance Expense 9,900 9,900 8,198 9,549 10,133 8,234 8,654-0% Landscape Maintenance Expense 8,000 7,000 8,399 6,280 9,212 6,416 6,514 1,000 14% Contract Landscaping Expense 6,800 6,500 5,366 5,159 5,507 5,181 4, % Snow Removal Expense 11,500 11,500 5,244 6,191 10,046 8,430 10,776-0% Pool Chemical Expense 13,500 14,000 12,654 13,414 12,765 12,745 14,868 (500) -4% Pool Repair and Supply Expense 14,200 14,700 13,741 15,832 15,223 25,397 11,421 (500) -3% Recreation Games Expense 4,600 2,600 2,250 2,619 2,129 2,201 2,134 2,000 77% Total NR Other Operating Expenses 448, , , , , , ,170 (13,400) Total Expenses - NORTHRIDGE 1,583,200 1,554,600 1,327,142 1,417,186 1,377,347 1,381,515 1,419,833 28,600 EASTRIDGE EASTRIDGE Operating Staff Expenses Facility Staff Expense 405, , , , , , ,356 35,000 9% Professional II Staff Expense 258, , , , , , ,577 7,000 3% Drop In Childcare Staff Expense (Nursery) % Lifeguard Staff Expense 586, , , , , , ,631 51,500 10% Janitorial Staff Expense 181, , , , , , ,360 (200) 0% Total ER Operating Staff Expenses 1,431,900 1,338,600 1,259,560 1,326,033 1,303,502 1,303,676 1,261,948 93,300 EASTRIDGE Other Operating Expenses Drop In Childcare Supply Expense (Nursery) % HRCA Recreation Operating Fund Page 7 of 30

8 2019 Recreation Operating Fund Budget Pro Shop Supply Expense 5,000 5,000 7,401 5,262 3,327 5,494 6,892-0% Health Compliance Expense % Office Supply Expense 14,500 14,500 14,667 17,740 11,035 14,146 10,952-0% Facility Signs Expense 1,500 1, , % Facility Cable Charges Expense 3,000 3,000 2,082 1,975 1,908 1,843 2,269-0% Facility Gas Expense 49,000 50,300 43,848 38,554 42,255 64,423 45,325 (1,300) -3% Facility Electricity Expense 134, , , , , , ,402 (2,500) -2% Facility Water Expense 47,400 44,100 47,325 34,366 34,912 34,335 29,110 3,300 7% Facility Security Expense 3,500 3,500 5,433 3,683 3,108 2,857 10,244-0% Janitorial Supply Expense 56,100 55,100 60,963 53,262 55,245 48,894 47,664 1,000 2% HVAC - Contract Maintenance Expense 5,400 5,900 5,346 5,832 5,832 5,346 6,862 (500) -8% Facility Upkeep Expense 2,200 2,200 3,733 3,781 1,532 1,717 1,343-0% Facility Maintenance Expense 142, , , , , ,663 91,241-0% Recreational Equipment/Maintenance Expense 13,800 13,800 15,931 15,800 14,512 13,207 12,361-0% Landscape Maintenance Expense 23,000 23,000 23,899 13,803 18,632 17,156 17,383-0% Contract Landscaping Expense 24,000 21,300 16,374 20,529 18,516 16,863 19,051 2,700 13% Snow Removal Expense 17,000 17,000 11,744 13,314 25,276 19,860 23,718-0% Pool Chemical Expense 26,100 26,600 31,858 20,623 25,198 17,729 23,027 (500) -2% Pool Repair and Supply Expense 27,000 27,500 27,511 29,379 25,832 30,073 25,004 (500) -2% Recreation Games Expense 2,000 2,000 1,720 1,414 1,144 1,290 1,527-0% Climbing Wall Operating Supply Expense 6,000 5,000 3,267 1,988 2,659 1,990 1,429 1,000 20% Climbing Wall Birthday Party Expense % Total ER Other Operating Expenses 603, , , , , , ,083 2,700 Total Expenses - EASTRIDGE 2,035,400 1,939,400 1,852,227 1,864,190 1,853,058 1,872,698 1,800,031 96,000 WESTRIDGE WESTRIDGE Operating Staff Expenses Facility Staff Expense 243, , , , , , ,384 6,500 3% Professional II Staff Expense 323, , , , , , ,339 (2,400) -1% Drop In Childcare Staff Expense (Nursery) 21,000 18,200 15,168 15,274 15,466 17,086 17,595 2,800 15% Lifeguard Staff Expense 364, , , , , , ,416 1,100 0% Janitorial Staff Expense 153, , , , , , ,549 1,800 1% Batting Cage Staff Expense 19,500 17,700 20,616 19,531 14,475 16,802 15,081 1,800 10% Birthday Party Staff 2,400 2,200 2,487 1,658 1,003 1,293 1, % Total WR Operating Staff Expenses 1,127,000 1,115,200 1,076,391 1,055,863 1,063,760 1,018,566 1,025,245 11,800 WESTRIDGE Other Operating Expenses Drop In Childcare Supply Expense (Nursery) % Pro Shop Supply Expense 3,000 3,000 4,371 3,990 2,398 3,417 5,666-0% Health Compliance Expense , , % Office Supply Expense 13,400 13,400 14,802 15,617 12,629 14,098 14,929-0% Office Furnishings / Equipment Expense % Facility Signs Expense 2,000 2, ,257-0% Facility Cable Charges Expense 3,000 3,000 2,207 2,354 2,223 2,214 2,238-0% Facility Gas Expense 31,900 38,200 35,722 32,749 37,921 50,884 42,072 (6,300) -16% Facility Electricity Expense 66,200 77,400 72,365 74,927 81,513 93, ,743 (11,200) -14% Facility Water Expense 35,200 39,800 44,055 41,462 36,221 32,339 28,123 (4,600) -12% Facility Security Expense 3,500 3,500 1,984 5,648 4,086 7,890 6,896-0% Janitorial Supply Expense 48,000 49,000 50,044 52,479 51,698 56,203 47,128 (1,000) -2% HVAC Contract & Maintenance Expense 5,800 5,800 5,335 5,820 5,820 5,335 7,038-0% HRCA Recreation Operating Fund Page 8 of 30

9 2019 Recreation Operating Fund Budget Facility Upkeep Expense 1,700 1, ,645 1,842 2,319 1,991-0% Facility Maintenance Expense 97,800 97,800 93,908 92,368 79,657 81,302 75,003-0% Recreational Equipment/Maintenance Expense 15,000 15,000 16,138 18,666 16,483 16,191 23,999-0% Landscape Maintenance Expense 16,500 16,500 16,546 11,754 17,332 23,280 16,471-0% Contract Landscaping Expense 17,800 17,200 14,420 11,454 12,845 13,020 15, % Snow Removal Expense 18,500 18,500 9,194 9,919 17,081 18,094 18,974-0% Pool Chemical Expense 17,500 18,000 22,974 25,795 22,179 16,076 17,841 (500) -3% Pool Repair and Supply Expense 21,600 22,100 21,124 23,579 17,327 32,095 21,703 (500) -2% Batting Cage Supply & Equipment Expense 4,500 4,500 6,231 6,450 4,599 6,161 3,234-0% Birthday Party Supply Expense 3,900 3,900 6,003 5,245 4,572 3,850 6,347-0% Recreation Games Expense 3,000 3,000 2,299 2,649 2,531 3,599 2,352-0% Total WR Other Operating Expenses 430, , , , , , ,703 (23,500) Total Expenses - WESTRIDGE 1,557,500 1,569,200 1,518,596 1,504,494 1,495,565 1,501,846 1,494,948 (11,700) SOUTHRIDGE SOUTHRIDGE Operating Staff Expenses Facility Staff Expense 292, , , , , , ,761 4,200 1% Professional II Staff Expense 375, , , , , , ,229 17,100 5% Drop In Childcare Staff Expense (Nursery) 24,000 17,500 16,251 14,079 15,841 17,784 15,255 6,500 37% Other Pottery Staff Expense 30,000 27,800 28,784 25,214 22,027 20,224 20,239 2,200 8% Lifeguard Staff Expense 503, , , , , , ,774 34,900 7% Janitorial Staff Expense 178, , , , , , ,332 1,750 1% Birthday Party Staff Expense % Total SR Operating Staff Expenses 1,404,300 1,337,650 1,274,511 1,215,941 1,186,612 1,140,650 1,156,591 66,650 SOUTHRIDGE Other Operating Expenses Drop In Childcare Supply Expense (Nursery) % Pro Shop Supply Expense 4,500 4,500 5,234 4,336 5,435 2,634 8,262-0% Health Compliance Expense % Office Supply Expense 15,200 15,200 14,078 12,738 14,015 14,995 13,282-0% Office Furnishings / Equipment Expense % Facility Signs Expense 2,000 2, , ,236-0% Facility Cable Charges Expense 3,000 3,000 2,086 1,975 2,341 1,527 2,142-0% Facility Gas Expense 45,100 49,800 42,454 34,224 36,192 58,462 48,254 (4,700) -9% Facility Electricity Expense 137, , , , , , ,018 (4,400) -3% Facility Water Expense 28,000 25,500 24,479 24,865 22,656 25,737 25,351 2,500 10% Facility Security Expense 3,000 3,000 1,966 3,525 3,498 4,495 4,813-0% Janitorial Supply Expense 59,000 60,000 60,649 55,661 62,551 52,706 51,681 (1,000) -2% HVAC Contract & Maintenance Expense 7,000 7,000 6,446 7,032 7,527 6,672 10,817-0% Facility Upkeep Expense 2,500 2,500 2,997 4,029 4,902 4,735 1,011-0% Facility Maintenance Expense 105, , ,047 93, , ,776 65,566-0% Recreational Equipment/Maintenance Expense 16,500 16,500 12,895 16,689 19,402 15,364 16,034-0% Landscape Maintenance Expense 15,000 15,000 12,037 13,872 18,622 12,565 6,924-0% Contract Landscaping Expense 9,800 9,500 8,130 7,200 7,960 6,253 4, % Snow Removal Expense 20,000 20,000 10,861 15,127 25,238 19,593 22,668-0% Pool Chemical Expense 27,000 27,500 24,335 26,643 25,423 31,077 25,760 (500) -2% Pool Repair and Supply Expense 27,800 28,300 26,365 28,485 27,085 27,466 25,987 (500) -2% Birthday Party Supply Expense , % Recreation Games Expense 3,600 3,600 1,848 1,988 1,968 4,487 3,251-0% Facility Rental Expense 3,500 3,500 2,268 2,850 3,516 4,390 1,223-0% HRCA Recreation Operating Fund Page 9 of 30

10 2019 Recreation Operating Fund Budget Total SR Other Operating Expenses 536, , , , , , ,319 (8,000) Total Expenses - SOUTHRIDGE 1,940,900 1,882,250 1,777,639 1,700,513 1,711,784 1,694,055 1,630,909 58,650 MULTI-FACILITY MULTI-FACILITY Program Staff Expenses Group Swim Staff Expense 144, , , , , , ,900 (1,000) -1% Private Swim Lesson Staff Expense 24,500 24,000 21,301 22,711 27,334 24,203 20, % Aquatics Birthday Party Staff Expense 15,500 14,000 12,906 12,750 11,462 9,103 9,043 1,500 11% Coached Aquatics Staff Expense 134, , ,718 87,573 92,599 92,374 86,223 (6,500) -5% Coached Aquatics Private Staff Expense 7,300 4,100 5,039 3,603 5,732 4,992 4,351 3,200 78% Martial Arts Staff Expense 6,700 6,400 6,227 6,034 6,388 9,835 9, % Therapeutic Recreation Staff Expense 111, , ,743 99,774 91,835 90,465 84,672 2,500 2% Adult Sports Staff Expense 62,000 60,000 58,790 53,755 54,423 54,476 54,713 2,000 3% Youth Sports Staff Expense 138, , , , ,402 95, ,879 3,000 2% Tennis Staff Expense 362, , , , , , ,941 (23,000) -6% Lebsack Tennis Staff Expense ,153-0% Group Exercise Staff Expense 240, , , , , , ,772 30,000 14% Race Series Staff Expense 52,000 50,000 48,671 36,077 29,872 22,801 5,534 2,000 4% Personal Training Staff Expense 227, , , , , , ,640 4,000 2% Ballet Staff Expense 63,600 71,300 65,370 65,395 65,557 67,141 62,374 (7,700) -11% Childrens Staff Expense 52,700 56,100 54,633 54,818 56,413 52,149 56,910 (3,400) -6% Day Camp Staff Expense 78,000 73,800 71,255 83,239 68,544 75,351 80,070 4,200 6% Preschool Staff Expense 620, , , , , , ,007 8,200 1% Arts & Education Staff Expense 105, , ,541 95,289 86,391 77,490 69,778 4,900 5% Aquatics Special Contract 49,000 50,300 50,834 52,958 43,413 44,172 47,124 (1,300) -3% Martial Arts Contract Services 78,000 72,000 72,095 67,286 65,781 70,313 99,574 6,000 8% Therapeutic Recreation Contract Services 7,500 17,000 16,288 15,727 14,943 13,564 15,206 (9,500) -56% Adult Sports Contract Services 49,000 67,000 69,391 66,835 52,628 54,799 48,071 (18,000) -27% Youth Sports Contract Services 138, , , , , ,626 80,695 16,000 13% Tennis Program Contract Services ,901-0% Group Exercise Contract Services 2,500 9,500 3,235 27,109 35,515 34,461 34,160 (7,000) -74% Run Series Contract Services 32,000 30,500 26,310 27,550 26,061 16, ,559 1,500 5% Personal Training Contract Services ,886-0% Ballet Program Contract Services 6,100 3,800 2,618 5,318 5,070 8,084 5,988 2,300 61% Childrens Program Contract Services 23,200 17,500 18,655 9,467 16,180 7,883 1,202 5,700 33% Arts & Education Program Contract Expenses 156, , , , , , ,208 10,000 7% Day Camp Contract Services % Total Multi-Facility Program Staff Expenses 2,985,400 2,955,000 2,804,753 2,647,607 2,467,339 2,531,408 2,497,204 30,400 MULTI-FACILITY Program Supplies & Expenses Group Swim Supplies & Expenses 2,500 2,500 1,109 1,224 1, % Private Swim Lesson Supplies & Expenses 2,000 2,000 1,522 1, % Aquatics Birthday Party Supplies & Expenses 9,000 9,000 8,507 8,878 10,135 7,026 6,266-0% Aquatic Safety Supplies & Expenses % Coached Aquatics Supplies & Expenses 11,500 11,500 10,885 10,914 9,612 4,211 6,315-0% Martial Arts Supplies & Expenses % Therapeutic Recreation Supplies & Expenses 4,400 4,400 3,517 3,610 4,897 3,655 2,248-0% Adult Sports Supplies & Expenses 7,000 5,000 3,643 2,992 2,999 3,414 2,928 2,000 40% Youth Sports Supplies & Expenses 70,000 70,000 62,556 73,570 73,405 62,774 47,026-0% Youth Sports Gym Rental Expenses ,879 18,562-0% HRCA Recreation Operating Fund Page 10 of 30

11 2019 Recreation Operating Fund Budget Tennis Supplies & Expenses 18,000 18,000 16,732 16,418 16,881 15,465 14,921-0% Lebsack Tennis Supplies & Expenses ,100-0% Group Exercise Supplies & Expenses (Aerobics/Cycling) 12,000 12,000 7,510 8,181 7,958 7,990 4,263-0% Race Series Supplies & Expenses 94,000 90,000 86,830 86,333 90,164 97,493 3,215 4,000 4% Personal Training Supplies & Expenses 2,200 2,000 1,546 1,702 1,367 1, % Ballet Supplies & Expenses 12,300 11,500 10,890 10,283 12,079 12,032 10, % Childrens Supplies & Expenses 1,700 1,900 1,528 1,325 2,006 2,182 1,792 (200) -11% Day Camp Supplies & Expenses 9,600 9,700 7,122 11,972 10,234 12,705 15,274 (100) -1% Day Camp Excursion Expenses 43,000 39,800 40,681 41,612 42,712 43,224 43,681 3,200 8% Preschool Supplies & Expenses 36,200 35,800 36,691 31,916 28,170 26,590 19, % Arts & Education Supplies & Expenses 38,700 33,800 37,621 39,163 26,214 26,512 20,596 4,900 14% Youth Dept. Special Events Supplies & Expenses % Special Events Supplies & Expenses % Grant Expenses - Therapeutic Recreation Prgm 5,000 4,200 4,999 3,539 3,901 4,020 3, % Total Multi-Facility Program Supplies & Expenses 379, , , , , , ,976 16,000 MULTI-FACILITY Employee Expenses Professional I Staff Expense 658, , , , , , ,637 20,600 3% Maintenance Staff Expense 239, , , , , , ,873 (11,000) -4% Payroll Allocated to Sub-Association Management (6,146) - 0% Non Aquatic Training Staff Expense % Administrative Staff Expense (Trnsfr From Admin. Fund) 1,012, , , , , , ,332 65,000 7% Accrued Vacation Payroll Expense - - (11,191) 25,506 (1,386) 7,929 47,514-0% FICA Payroll Expense 685, , , , , , ,264 33,000 5% FUTA/SUTA Payroll Expense 65,500 68,000 63,427 65,745 65,390 59,633 56,814 (2,500) -4% Workmens Compensation Insurance Expense 70,000 78,500 72,556 68,559 78,610 65,660 69,164 (8,500) -11% Medical Insurance Expense 970, , , , , , ,998 38,000 4% Dental Insurance Expense 36,000 36,000 33,379 34,146 36,211 38,128 43,206-0% Life Insurance Expense 53,000 52,000 50,279 48,028 43,829 44,180 40,705 1,000 2% AFLAC Post-Tax - - (2) (572) (570) % Retirement Plan Contribution Expense 230, , , , , , ,494 4,000 2% Retirement Plan Administrative Fee ,813 14,413 (100) -100% Vision Insurance Expense , % 125 Cafeteria Plan Administrative Fee 2,600 2,800 2,675 1,966 2,867 2,800 2,929 (200) -7% HSA Employer Contribution Expense 32,000 32,000 30,987 32,727 33,762 31,814 31,976-0% Employee Tuition Assistance Expense 4,800 2, , % Employee Recruitment Expense 13,000 10,000 10,965 10,309 12,957 6,781 8,636 3,000 30% Employee Relations Committee Expense 20,000 20,000 19,021 19,430 13,718 11,000 13,335-0% Employee Goodwill Expense , % In-House Staff Training Expense % Employee Development Expense % Employee Development Expense - Aquatics 16,000 15,500 13,200 8,772 6,542 4,273 3, % Employee Development Expense - Sports/Fitness 9,000 8,800 4,785 8,132 5,727 4,843 1, % Employee Development Expense - Children/Youth 13,700 13,400 10,697 6,130 4,505 4,144 4, % Employee Development Expense - Maintenance % Employee Development Expense - Facilities 8,000 6,500 4,015 2,360 5,868 4,239 4,991 1,500 23% Employee Motivation Expense 10,000 10, % Employee Motivation Expense - Aquatics 4,800 4,800 1,953 3,185 4,581 4,213 2,717-0% Employee Motivation Expense - Sports/Fitness 3,500 3,400 3,472 3,270 3,248 2,855 2, % Employee Motivation Expense - Children/Youth 2,800 2,400 3,271 3,423 2,206 2,220 2, % Employee Motivation Expense - Maintenance ,111 1, % Employee Motivation Expense - Facilities 7,000 7,000 13,997 9,053 6,559 5,232 6,398-0% Employee Uniforms Expense - Aquatics 29,000 28,000 17,821 22,015 29,966 20,248 15,159 1,000 4% HRCA Recreation Operating Fund Page 11 of 30

12 2019 Recreation Operating Fund Budget Employee Uniforms Expense - Sports/Fitness 3,500 3,300 3,142 2,645 2,929 1, % Employee Uniforms Expense - Children/Youth 2,700 2,300 2,295 1, , % Employee Uniforms Expense - Maintenance ,375 1,549 1, % Employee Uniforms Expense - Facilities 18,600 18,000 17,730 18,722 15,272 14,831 15, % Non-Aquatics Staff Training & Safety Supplies 1,600 1, ,464 1,435 1,259 1,350-0% Aquatics Staff Training & Safety Supplies 28,000 27,500 20,801 27,172 23,546 22,700 21, % Health Compliance Expense (HR) 32,000 22,000 24,500 24,202 1,396 1,492 2,854 10,000 45% Health Compliance Expense (Aquatics) 7,500 7,500 3,867 6,627 5,996 4,395 5,861-0% Certification Expense - Aquatics 46,000 45,000 36,372 40,570 37,624 37,797 34,304 1,000 2% Payroll Expense Suspense - Multi-Facility (94) - 0-0% Total Multi-Facility Employee Expenses 4,338,300 4,176,500 3,922,871 3,968,864 3,636,687 3,613,896 3,514, ,800 MULTI-FACILITY Other Expenses Payroll Services Expense 53,500 38,000 35,083 38,207 31,498 25,169 25,545 15,500 41% Audit and Accounting Services 36,300 32,800 55,378 31,122 32,317 29,682 32,555 3,500 11% Legal Fees Expense - Recreation 8,000 7,500 22,353 13,862 1,102 7,546 14, % Committee Expense 1,000 1, ,048 5,992 4,684-0% Business Relations Expense % Newsletter Expense 34,100 31,000 28,322 27,727 25,829 27,208 26,884 3,100 10% Activities Guide Supply Expense 40,700 37,000 26,901 41,823 22,947 52,983 37,131 3,700 10% Activities Guide Postage Expense 16,500 15,000 13,478 14,756 9,929 14,848 13,812 1,500 10% Senior Programming & Expenses 5, ,000 0% Membership Information Expense 13,500 13,500 27,495 12,546 11,669 18,594 13,387-0% HVAC MAINTENANCE EXP % REC EQUIPMENT EXPENSE - - 0% Facility Maintenance Expense % Memberships / Subscriptions Expense 4,000 2,000 2,302 2,281 1,383 1,504 1,099 2, % Subscription Service 2,800 2,800 3,370 2,764 1,361 1,820 2,283-0% Telephone & Cellular Service Expense 66, , , ,362 99,669 87, ,783 (44,000) -40% Telephone Equipment / Software Upgrades , % Internet/Website Maintenance Expense - 12,500 12,041 12,553 10,390 14,953 9,361 (12,500) -100% Contractor Services 65,000 60, ,000 8% Office Supply Expense % Postage Expense - General Recreation 2,000 2,000 1,772 1,930 1,850 1,777 1,879-0% Printing Expense - General Recreation 4,500 4,500 3,973 2, , % Mileage Reimbursement - General 9,000 9,000 8,979 9,328 8,785 7,396 7,457-0% Vehicle Expense - Maintenance Truck 17,900 17,900 15,698 20,237 16,891 13,661 13,118-0% Liability Insurance Expense 280, , , , , , ,429 6,700 2% Operations Equipment Expense % Lease Office Equipment Expense 38,000 45,000 30,645 41,906 44,507 43,260 37,873 (7,000) -16% Computer Equipment / Software Expense 370, ,000 69,708 24,392 38,957 37,494 21, , % Computer Assistance Expense - 140, , , , , ,400 (140,000) -100% Licenses and Permits Expense 1, ,000 0% Bad Debt Expense 1,000 3,500 (5,000) 8,722 3,272 24,000 29,500 (2,500) -71% Bank Charges and Credit Card Charges Expense 150, , , , , , ,992-0% Trustee Fee Expense - (Bonds) 9,300 9,300 12,333 9,250 9,250 9,385 9,250-0% Marketing Plan Implementation 10,000 10, ,000 2, % Cash (Over) / Short - - 2,338 3,729 (576) 580 (349) - 0% Storm Water Maint Fee (HRMD) , % Misc Consulting & Feasibility Studies 10,000 40,000 9,300 6,900 2,095 45,153 1,286 (30,000) -75% Program Marketing Expense 20,000 20,000 14,254 20,500 19, % Miscellaneous Expense - - 1,704 28, % Equipment expense - - 0% HRCA Recreation Operating Fund Page 12 of 30

13 2019 Recreation Operating Fund Budget Loss/(Gain)-Asset Disposition (182) - 0% Total Multi-Facility Other Expenses 1,269,600 1,220,100 1,048,066 1,011, , , ,361 49,500 Total Expenses - MULTI-FACILITY 8,972,700 8,715,000 8,119,611 7,983,760 7,388,883 7,502,101 7,184, ,700 TOTAL EXPENSES - RECREATION FUND 16,089,700 15,660,450 14,595,214 14,470,141 13,826,637 13,952,215 13,530, ,250 Transfers (In) / Out Operating Transfers - Capital Equipment (9010) 245, , ,381 65,735 98, , ,054 (32,875) -12% Transfers To Recreation Reserve Fund 2,006,000 1,801,800 2,010,000 2,510,000 2,002,100 1,200,000 1,350, ,200 11% Transfer To Capital Project Fund 625, , , , , , % Transfer To Bond Funds 3,413,000 3,409,000 3,966,658 3,611,222 3,562,169 3,630,488 3,591,428 4,000 0% Transfer to Backcountry Fund 402, , , , , , ,000 12,000 3% TOTAL TRANSFERS 6,691,625 6,504,300 7,108,039 7,121,958 6,402,294 5,640,694 5,330, ,325 NET REVENUE / (EXPENSE) - RECREATION FUND NORTHRIDGE (1,300,400) (1,301,400) (1,086,175) (1,146,682) (1,105,779) (1,128,350) (1,189,603) 1,000 EASTRIDGE (1,922,600) (1,828,000) (1,740,839) (1,760,335) (1,745,783) (1,781,392) (1,705,669) (94,600) WESTRIDGE (1,397,500) (1,413,200) (1,381,149) (1,358,606) (1,353,153) (1,360,198) (1,342,628) 15,700 SOUTHRIDGE (1,794,200) (1,742,150) (1,649,780) (1,552,225) (1,571,151) (1,573,348) (1,511,318) (52,050) MULTI-FACILITY 13,106,600 12,790,300 12,696,011 12,674,853 12,700,093 12,065,654 11,618, ,300 Net Income Before Transfers 6,691,900 6,505,550 6,838,068 6,857,004 6,924,227 6,222,365 5,869, ,350 Transfers (In To Rec.) / Out to Other Funds 6,691,625 6,504,300 7,108,039 7,121,958 6,402,294 5,640,694 5,330, ,325 NET REVENUE / (EXPENSE) $ 275 $ 1,250 $ (269,971) $ (264,954) $ 521,934 $ 581,671 $ 539,035 $ (975) -78% HRCA Recreation Operating Fund Page 13 of 30

14 2019 Recreation Operating Fund Budget REVENUE Grazing Lease Revenue $ 9,000 $ 15,000 $ 14,541 $ 17,609 $ 17,327 $ 11,000 $ 11,000 $ (6,000) -40% Program Revenue - Backcountry Fund 14,000 14,000 31,435 12,378 12,305 3,089 2,492-0% Program Revenue - Horseback Trail Rides 130, , ,565 72,889 73,003 27,677 19,732 (30,000) -19% Program Revenue - Horse Team 10,000 10,000 8,698 9,738 9,836 10,180 14,166-0% Program Revenue - Archery Lesson 10,000 48,500 28,265 23,945 22,570 28,403 30,718 (38,500) -79% Program Revenue - Elk Hunt 11,000 11,000 15,879 12,186 9,055 9,284 6,825-0% Program Revenue - BC Youth Camp 200, , , ,662 69,227 60,160 40,368 15,000 8% Program Revenue - Camping % Program Revenue - Haunted Forest - - 1,515 15,125 11,058 12,260 7,181-0% Elk Hunting Banquet Revenue ,032 39,826 16,396 12,706-0% Grant Revenue Noxious Weed 3,000 3,000 3, ,000 2,000-0% Grant Revenue ,000-0% Castle Pines Vegetation Management 16,000 12,000 5, ,000 33% Payment from HRBCEF 501(c)(3) 20,000 20,000 8, % Donation Revenue 4,000 2, , % Cell Tower Lease Sharing/Payment 8,500 8,600 8,500 8,500 10,838 9,835 9,548 (100) -1% Archery Range Revenue 75,000 38,500 10,610 12,602 11,542 11,524 6,795 36,500 95% BC Outdoor Education (HRCAA) 5,000 5,000 4,500 10,000 10,000 2,000 15,000-0% Community Involvement Process - - 0% Miscellaneous Revenue % Interest/Dividend Revenue % Total Revenue 515, , , , , , ,565 (17,100) EXPENSES Administrative Expenses Staffing Expenses 380, , , , , , ,707 9,000 2% Accrued Vacation Payroll (127) 5,396 5,986 (3,273) 1,000 (900) -100% Non-Program Seasonal Staff 20,000 5, ,637 7,741 15, % Employee Payroll Taxes 32,550 31,000 30,768 26,287 22,932 14,836 10,692 1,550 5% Employee Medical Insurance Exp 90,000 65,000 59,722 34,147 26,655 25,074 27,648 25,000 38% Employee Vision Insurance Exp % Employee Dental Insurance Exp 2,800 1,900 2,246 1,178 1,278 1,014 1, % Employee Life Insurance Exp 4,600 4,400 3,472 3,075 2,511 1,966 1, % Employee Development Exp % H.S.A. Employer Contribution 2,900 2,900 2,687 1,800 1,773-2,401-0% Retirement Plan Contribution 19,500 19,500 12,586 11,939 17,571 6,368 7,227-0% Staff Training 3,000 3,000 1,851 2,479 1, % Employee Recruitment Expense % Employee Motivation Expense % Staff Uniforms 3,500 3,000 2,446 1,913 1,919 1, % HRCA Backcountry Operating Fund Page 14 of 30

15 2019 Recreation Operating Fund Budget Liability and Property Insurance 34,000 27,100 24,801 19,476 18,666 20,674 19,194 6,900 25% Legal Expense 5,000 5,000 2,460 6,250 5,982 3,425 4,118-0% Audit and Tax Expense % Misc. Consulting & Feasability ,666 2,067-0% Credit Card Fees % Bank Fees % Total Administrative Expenses 600, , , , , , ,024 58,850 Operating Expenses Fire and Emergency Services ,000 1,005 1,000-0% Program Labor - NEED TO BREAKOUT 99, ,000 85,424 77,004 36,391 33,255 19,948 (5,000) -5% Program Expenses 80, , ,724 88,605 77,396 69,118 58,996 (42,000) -34% Program Volunteer Expenses 1,000 1,200 1,200 1,000 1, ,401 (200) -17% Portable Restroom 4,500 4,000 4,618 3,027 2,063 2,303 1, % Trail Maintenance 3,000 3, ,144 2, ,675-0% Natural Resources Management 27,000 55,000 16,089 20,913 16,542 11,247 12,250 (28,000) -51% Elk Banquet Direct Expenses ,238 19,135 10,362 6,926-0% Vegetation Management Funds 16,000 12,000 5,726 8, ,000 33% Wildlife Management % Backcountry Facility Maintenance 29,500 33,000 8,981 14,926 7,176 3,696 7,458 (3,500) -11% Office Supplies 5,500 5,500 4,783 5,980 4,032 2,724 1,342-0% Computer Software / Equipment 1,000 1,000 5, % Internet / Website Maint Expense % Communication Expense 5,000 4,000 2,630 2,381 2,415 1,801 2,032 1,000 25% Vehicle Gas Expense - 6,500 4,557 3,475 3,841 6,260 5,711 (6,500) -100% Employee Mileage Expense 1,000 1, (500) -33% Vehicle Maintenance Expense 27,500 7,500 6,844 7,533 5,548 4,201 4,794 20, % Mountain Bike Expense % Archery Range Expense 6,000 6,000 2,940 2,524 2,400 1, % Mineral Lease Permit 1,300 1,300 1,280 1,461 1,387 1,280 1,280-0% Transfer to Backcountry 501(c)(3) , % Miscellaneous Expense % Horse Team Expense - - 2, % Equipment Expense - - 3, % Loss (Gain) - Asset Disposal - - 1, % Depreciation Expense ,865 2, ,814-0% Total Operating Expenses 307, , , , , , ,703 (60,200) Total Expenses 908, , , , , , ,727 (1,350) Net Income Before Transfers (392,750) (377,000) (355,768) (284,662) (241,345) (193,147) (204,162) (15,750) Transfer from Recreation Fund 402, , , , , , ,000 12,000 3% HRCA Backcountry Operating Fund Page 15 of 30

16 2019 Recreation Operating Fund Budget Transfer from Operating- Capital Equipment - 78,659 87,465 97,888 69, % Transfer To B.C. Reserve Fund (10,000) (13,000) (50,000) (50,000) (42,500) (50,000) (15,000) 3,000-23% NET REVENUE / (EXPENSE) $ (750) $ - $ 12,891 $ 62,802 $ 104,043 $ 35,998 $ (9,162) $ (750) HRCA Backcountry Operating Fund Page 16 of 30

17 2019 Recreation Operating Fund Budget REVENUE Interest/Dividend Revenue $ 500 $ 500 $ 564 $ 911 $ 270 $ 175 $ 143 $ - 0% Total Revenue EXPENSES Net Income Before Transfers Transfer From B.C. Reserve Fund 10,000 13,000 50,000 50,000 42,500 50,000 15,000 (3,000) -23% NET REVENUE / (EXPENSE) $ 10,500 $ 13,500 $ 50,564 $ 50,911 $ 42,770 $ 50,175 $ 15,143 $ (3,000) HRCA Backcountry Reserve Fund Page 17 of 30

18 2019 CAPITAL DRAFT BUDGET ADMINISTRATION CAPITAL TOTAL: $ - $ - HRCA ADMIN 2019 IT BUDGET - CAPITAL 1 Tablets for CIS Techs $ 2,500 Tablets for CIS techs to access NetSuite on a larger screen from the field 2 Enhancements & development of assessment statements 1,875 Revise account statements & invoices to be more user friendly and clearly display balances due 3 Single log-on development 2,500 Initial development & contract work for single-log on system 4 PerfectMind / NetSuite Integration 15,000 Estimate of contractor services required to link NetSuite / PerfectMind for transfer of financial data; homeowner lock-out and creation of new / deletion of inactive accounts [carryforward from budget] 5 TOTAL: $ 21,875 $ - TOTAL: $ 21,875 Budget HRCA Administrative Capital Budget Page 18 of 30

19 2019 ADMIN RESERVE DRAFT BUDGET ADMINISTRATION RESERVE 1 Furniture & Fixtures $ 3, TOTAL: $ 3,000 $ - HRCA ADMIN 2019 IT BUDGET - RESERVE 1 New Computers $ 10,450 2 Servers/UPS & Associated Software 8,700 3 New Printers 2,100 4 Additional/Replacement Ethernet Connections 1,500 5 Hardware 2,675 6 Software 7,100 7 Out-of-Scope Labor Hours 1,950 8 Contractor Hours 25,000 Software development & enhancements - NetSuite, PerfectMind, Adaptive, etc. 9 Replace ER Shredder 2,500 Industrial ER TOTAL: $ 61,975 $ - TOTAL: $ 64,975 Budget HRCA Administrative Reserve Budget Page 19 of 30