HomeMy WebLinkAboutCOW 2010-09-13 Item 4F - Budget - Parks and Recreation Program ReductionsI CAS NUMBER: 10-103
Fund Source
Comments:
MTG. DATE
9/13/10
10 -103
AGENDA ITEM TITLE Parks and Recreation Program Reductions
CATEGORY Discussion Motion n Resolution Ordinance Bid Award n Public Hearing n Other
Mtg Date 9/13/10 Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date
ISP Council Mayor Adm Sacs DCD Finance Fire Legal P&R Police P1
SPONSOR'S Parks and Recreation Administration will brief the City Council on its analysis of recreation
SUMMARY program costs, and identify likely program reductions and other program changes to
implement Council policy direction and achieve 2011 -2012 budget savings.
RI MEWED BY COW Mtg.
I
Utilities Cmte
EXPENDITURE REQUIRED
COUNCIL AGENDA SYNOPSIS
Initials
Meeting Date Prepared by M o t review
09/13/10 RS N1
ITEM INFORMATION
CA &P Cmte
Arts Comm.
AMOUNT BUDGETED
ORIGINAL AGENDA DATE: SEPTEMBER 13, 2010
n F &S Cmte
Parks Comm.
DATE:
RECOMMENDATIONS:
SPONSOR /ADMIN. Parks and Recreation Department
COMMITTEE Information Only
•COST IMPACT I FUND SOURCE
RECORD OF COUNCIL ACTION
MTG. DATE J ATTACHMENTS
9/13/10 I Informational Memorandum dated 9/8/10, with attachment
ITEM No.
4
n Transportation Cmte
Planning Comm.
APPROPRIATION REQUIRED
203
204
TO: Jim Haggerton, Mayor
Tukwila City Council
FROM. Rick Still, Director of Parks Recreation
DATE: September 8, 2010
SUBJECT: Recreation Program Service Reductions Variable Cost Analysis
ISSUE
Staff will brief the City Council on its analysis of recreation program costs, and identify likely
program reductions and other program changes to implement Council policy direction and
achieve 2011 -2012 budget savings.
BACKGROUND
City of Tukwila
INFORMATIONAL MEMORANDUM
Jim Haggerton, Mayor
In March, the City Council requested that staff identify measures necessary to reduce the Parks
and Recreation Department budget by $448,000. Since that time, it has become evident that
additional reductions will be necessary due to lower- than anticipated savings in the citywide
cost of employee compensation. This memo will identify approximately $400,000 in recreation
program reductions and $155,000 in net new program revenue, for a total budget savings of
about $555,000 per year. Achieving these savings will involve a reduction in part -time staff as
well as a reduction of 3.0 FTEs in our regular full -time recreation staff. The analysis described
by this memo will be relied upon when staff formally presents its departmental program
reduction proposal later this month, which will include proposed reductions in parks
maintenance and administration as well as recreation programs.
Changes to recreation programs identified by this analysis include: eliminating some programs;
reducing the hours or otherwise reducing costs of program offerings; consolidating programs;
increasing fees; and creating a cost differential for non resident participants. These changes
are based upon the policy direction provided by the City Council at its July 6, 2010 meeting
which can be summarized as follows:
1. Fees established for recreation programs should recover direct costs and a significant
share of indirect costs to the extent as possible without "pricing out" significant
numbers of resident participants.
2. Where general fund subsidy of recreation programs is allowed, preference should be
given to programs for Youth and Teens, then Seniors with little subsidy for General
Programs and full cost recovery (direct and indirect) for Facility Rentals.
3. Non resident fees should cover all direct costs and a significant share of indirect costs
but not to the detriment of offering programs for our community, i e. to meet minimum
participants to offer the program.
4. Resident non profits should be allowed free room usage at TCC, while City
Departments should be charged for their room use.
205
INFORMATIONAL MEMO
Recreation Programs Services Review
Page 2
ANALYSIS:
Staff has undertaken an extensive analysis of all recreation program costs and revenues. Our
analysis focused on "variable costs," or those costs that can readily be reduced by eliminating or
modifying specific recreation program offerings. The results of this Variable Cost Analysis are
presented by Exhibit 1 and explained below.
Columns "A" through "H" represent actual costs, revenue and program participation for 2009,
which form the base for the study. Columns "I" through "P" represent projected 2011 costs,
revenue and program participation, based upon the following assumptions:
Assumptions made for this study are:
1. The same programs would be offered in 2011 as in 2009, except where reductions or
modifications were made.
2. The number and type of participation (resident and non resident therefore, the
percent of resident participants) in 2011 would be the same as in 2009.
3. The number of participation hours for the programs would be the same, except where
noted.
4. The fees in 2011 would follow the policy direction as recommended by the City Council
on July 6th
5. The 2011 full time staff costs used were for all the staff working the entire year. While
in 2009, three positions were vacant ranging between 2 -1/2 and 5 months.
Definitions to assist in understanding the Variable Program Cost study are as follows:
1. Variable Program Costs Program costs (part -time staff, supplies, contracted
services, admission fees, and etc.), full time staff directly overseeing the program and
all full time support staff and administration staff. (Columns A 1)
2. Program Revenue Participation fees to attend the program; 2011 revenue includes
non resident fees. (Columns B J)
3. Net Program Costs The Variable Program Cost minus the Program Revenue.
(Columns C K)
4. Total Participation Hours Number of participants multiplied by the number of hours
the program is offered. (Columns D L).
5. Resident Participation Average Average number of residents registered for the
program. (Columns E M)
6. Resident Participation Resident Participation divided by the total number of
participants. (Columns F N)
7. Cost Per Resident Participation Net Costs divided by the Resident participation.
(Columns G 0)
8. Cost Per Resident Participation Hour Net Costs divided by (the Total Participation
Hours multiplied by the Resident Participation (Columns H P)
20 6 RecProgramReducfionsIn foMemoSTEVESept 13.doc
INFORMATIONAL MEMO
Recreation Programs Services Review
Page 3
Analysis
1. Staff completed a thorough analysis of every number in each column for each program
to verify that: a) we could provide a quality program with the reduced expenditures; b)
the participation fee will accomplish the policy direction; c) the cost per resident for
each program was reasonable; and d) the cost per resident participation hour was
reasonable.
2. Staff used these numbers to evaluate costs between similar programs. The numbers
helped assist in making additional budget reductions or fee increases; or to eliminate
the program. This was an additional method of verifying the comparative value of each
program based upon the cost recovery and upon the social, educational, economic,
and environmental benefits for the program.
3. Program and Service eliminations are recommended based on the analysis of each
column in Exhibit 1 "I" through "P" individually, while implementing the City Council's
direction mentioned above. Programs being eliminated are identified in PINK with a
strikcout.
4. There are three different color codes to understand.
Green: Three current Senior programs (rows #26, #42 and #44) are combined into one
program for 2011 #42). The 64 activities that were offered in 2009 will be reduced to
30; staff will work with the participants to finalize what programs will best meet their
needs. These programs are of similar structure with similar staffing needs.
Orange: Senior Open Gym (row #35) and Adult Gym #63) are combined with the
Fitness Room line item #60). They are similar programs with similar type of
reductions and the main reason for combining them is the revenue line item is the
same for all three of them but the expenditures have been tracked separately.
Light Green: Meals -on- Wheels (row #34) and Pet Food Bank #36) will remain
separate but they are coordinated together. The Pet Food Bank was established to
ensure that Meals on Wheels participants do not sacrifice their meals to feed their
pets.
CONCLUSION
Staff completed a thorough review of all Recreation Division programs and services offered to
our community. Specific program changes indicated by that review are reflected by Exhibit 1,
attached. The following table represents a summary (by recreation program section) of the
proposed reductions for Recreation programs and services.
RecProgramReductionslnfoMemoSTEVESept 13.doc
2011 Recreation Program Service Reduction Proposal Overview
Recreation Division
Budget
$2,480,063
Program Section Budget
Youth Teens 642,167
Expenditure
Reduction
$402,513
Expenditure
Reduction
106,485
Increased
Revenue
154,860
Increased
Revenue
53,704
207
INFORMATIONAL MEMO
Recreation Programs Services Review
Page 4
Seniors 313,342 143,150 5,442
General Programs 352,736 68,136 2,068
Facility Rentals 338,111 13,679 88,646
EventsNolunteers 299,675 71,064 5,000
RECOMMENDATION
No action is needed at this time. Staff will formally propose Parks and Recreation program and
service reductions for 2011 and 2012 later this month. The forthcoming proposal will include
proposed reductions in department administration costs and park maintenance and operations
costs as well as the recreation program cost reductions described by this memo and exhibit.
ATTACHMENTS
Exhibit 1: Variable Cost Analysis study.
208 RecProgramReducfionsIn foMemoSTEVESept 13.doc
Program or Service
CO
Vanable Cost Analys s 9 -8-10 Exhibit 1
SUBTOTAL
2009
Variable
Program
Costs
Prg Cost+Direct Class Rev.
Staff Rec "Admin
YOUTH•& TEEN PROGRAMS
1'Adventure Camp (10 weeks) 67,385
2 lAfterSchool Program (33 weeks) 67,203
'Birthday Pa
6'
4 Camp Tukwilly (10 weeks)
5 Dr Seuss Night
6'Early Birds (33 weeks)
East& E Hunt;,
8
tadicglitOut;'
10 1 No School Day Camp
11 'Parents Night Out
12 'Special Pops Socials
3'Spring =_k Camp'(Tecn)
14 'Spring Break Camp (Youth 5 days
15 'Summer Sack Lunch
16 'Teen Late Night (20 nights 4 hrs.)
17 'Teen Late Night Events (6 events 411
18 (Teen Open Gym (90days)
19 (Teen Summer Camp (10 weeks)
20 (Teen Summer Kick Off Festival
21 1Up All Night BB Tournament
22 (Winter Break Camp (Youth)
23 'Gymnastics (offsitc)
Recreation Programs and Services
Variable Costs Analysis Study
A I B 1 C 1 D I E IF I G 1 H 1 :'1
2009 2009 Cost
Resident 2009 2009 Per
2009 2009 Net 2009 Total Participa- Resident Cost /reside Resident
Program Program Participa- tion Participa- ntfor Participa
Revenue Costs tion Hours average tion program tion Hour
128,785
5,923
43,372
6,466
7 "42
6,751
5,348
5,506
12,059,
25,547
7,836
33,803
15,170
19,187
62,348
13,048
7,870
8,065
560,315
38,502
39,223
1,060'
92,095
7,265
2,623
1,766
75
1 ;365=,
5,560
3,873
21,038
383
826
4,520
223,251
A -B
28,883
27,980
4-S8t
36,690
5,923
36,107
;212:
4,128
3,582
5,431
10,694„
19,987
7,836
29,930
15,170
19,187
41,310
12,665
7,044
3,545
1,183-
337,065
ours Offered
X participants
36000
68200
409
175000
42000
22500
X2889
,,.64999
2660 16
1200 14
180 2
3564: .4449 'r
8400 50
15000 98
37800 65
12000 82
7200 17
25080 7
2700 143
1760 28
3040 11
529,561 1 3644
"Total Resident#
participants* Total C/ .C/ -0'N
Res 56 participants
33 83% 870 0.97 1
31 100% 903 0.41
75944.;'.'.
44 35% 839 0.60
595 85% 10 0.17
25 100% 1,444 1.60
7§6'
78% 265 1.99 1,
68% 263 4.39
16% 2,263 188.59
'73%, -s
83% 401 2.87
65% 80 0.80
65% 460 1.22
82% 185 1.54
83% 1,156 3.21
28% 6,147 5.88 1
95% 89 4.94
50% 256 8.00
53%
5886■
334 2.20 1
1'
Prg Cost +Direct
Staff Rec Admiri
2011
Variable
Program
Costs
61,760
74,023
91k'.
120,972
5,112
45,528
6,160
1;733`
6,033
4,410
6,727
12,059
20,281
5,284
32,684
12,822
7,680
38,030
4,968
3,456
4,060
490,999
2011
Program
Revenue
Class Rev.
44,502
42,373
107,095
8,885
4,303
2,306
75
1,3rs'
6,300
6;573
2,700
2,400
38,030
4,968
1,826
4,620
1,229
282,458
17,2581 360001 33
31,650 1 682001 31
2 ;255 4881 2
13,877 175000 44
_5,112 42000 595
36,643- 22500 25
'540b.
2'42 445 28
1,730 2660 16
2,104 1200 14
6,652 180 2
10,694 1560 1110
13,981 8400 50
-5,284 -15000 98
26,111 37800 65
10,122 12000 82
5,280 7200 17
0 25080 7
0 2700 143
1,630 1760 28
(560) 3040 11
208,541 529,561 -3644
EXHIBIT 1
83%
100%
'fin'
35%
85%
100%
78%
68%
16%
73%.'
83%
65%
65%
82%
83%
28%
95%
50%
53%
50%
September 8, 2010
I 1 1 1 K 1 L I M I N 0 P I
-2011 2011 2011
2011 Net 2011 Total Resident Resident Cost /resi
Program Participa- Participa- Participa- dent for
Costs tion Hours tion tion program
Hours Offered T otal Resident
I -1 particlpant5X Total K/M K /L'N
X #"partlNpanis Res participants
520
1,021
1,478
317
9
1,466
151
111
155
2,772
281
54
402
123
318
0
0
59
(53
789
Spreadsheet 1 of 4
2011 Cost
Per Resident
Participa-
tion Hour
0.58
0.46
25.91
0:23 1
0.14 1
1.63 1
161
?.15
0.83 1
2.58
230.98
2.01
0.54
1.06
1.03
0.88
0.00
0.00
1.85
(0.35)
10,95 1
210
Program or Service
'SENIOR PROGRAMS 1
24' Bridge 1
Ucfcnsiyc Driving,(1%yr)
r", n Y 1 II. MT "TH,
2§ Oirtncr;0 gYnfiirlrrcl,wttii,l`r 0
2009
Variable
Program
Costs
3,022
27 1Duwamish Curve Cafe 48 weeks (31 87,969
28■115mcrald City VOaIl 2;9-1
29 'Free Fitness Room 829
30 1friday Shoppers. 2,373
31 'Health Nurse 1,301
32 'Lifetime Fitness 12,214
33 !Line Dance 6,307
34 'Meals on Wheels (MOW) 10,160
35 Open Gym Volleyball lcamnm awenovasr�
36 Pet Food Bank (works with MOW) 1,632
37 'Pinochle 843
,3$1PokerV,BalIT
391Scnior Co cd Softball "d 6;79 F.
4 1 M: :5:ftbbll
41 (Senior Painting
42 1Seniop:T Dtnn
43 (Senior Volleyball League
441So`65l (Cbirb 1) d`k7i s
43'Square Dance
46 Thanksgiving
47 Tukwila Trailers
48 1Wii Bowling
1
SUBTOTAL
Variable Cost Analysis 9 -8 -10 Exhibit 1
A B 1 C I D 1 E
2009
Resident
2009 2009 Net 2009 Total Participa
Program Program Participa- tion
Revenue Costs tion Hours average
2 2
12,hC5
5,016
60,143
11,590
;094.
o '803.
3,181
32,090
2,502
299,413
17,399
4,764
1,104
37
625
14,793
2,685
2,015 I
3,022 1 4800
;390;'1. 576
70,571 I 12960
A1,1, 384
829 1 750
37311,'` 689
1,301 1 1188
7,450 1 6000
5,203 1 2450
10,160 1 2964
1: 7200
1,632 1 42
843 1 1200
6 279',1
10;165'
4,391 1
45,350 1 9744
8,905 I 9480
7;328.,-1. 4:260
6;309,.1 28W
3,181 1 2880
30,075 I 3600
1 2,502
1280
576
50,772 248,641 74,862
Recreation Programs and Services
Variable Costs Analysis Study
1
16
10
9
18
3
19
7
5
5
13
1
90
2
1
250
IF 1 G 1 H 1.1
2009 Cost
2009 2009 Per
Resident Cost /reside Resident
Participa- nt for Participa-
tion program tion Hour
5%
53%
100%
;100%
50%
46%
22%
100%
,.144
100%
40%
58%
48%
1%
4,438
83
;-91
145
405
1,689
535
_;'35
233
176
2 ,517
6,270
10,16$
946
3,365
11,272
1
6,306
35
14,743 I
2,502 1
11 J 1 K IL
2011
Variable
Program
Costs
12.59 1 2,898
62.86f1 1 yL�t r. x�r
10.27 1 61,140
1.11 1.; 363
2, v 5 ,2 -a
2.19 1:: 1,179
2.70 10,256
9.65 1 4,484
3.43 11,631
11'1:09' 1,339
38.85 1. 1,678
1.76 1 696
,218.10.1 .3,
20.00 6,774;
12,105
5.91 1' 4,903
9 67 1' 1 27,459
93.931, 1,908
14.89 1
`225.311
1.47 1 2,579
49 14 I. 23,296 I
434.35 1 1,794 1
212,694
2011
Program
Revenue
3,750
19,000
500;
9,000
2,104
3,600
2, =98:
2,425
44:40
1,820
300
3,215
80
63,601
2011 Net
Program
Costs
2011 2011 2011 2011 Cost
2011 Total Resident Resident Cost /resi Per Resident
Participa- Participa- Participa- dent for Participa-
tion Hours tion tion program tion Hour
(852)1 4800 1
3;3961 576
89_ 4
42,140 8640 16
384 34
750 10
699 3
1188 9
6000 18
2450 3
2964 19
7200 4:
42 7
1200 5
708' 1
426 4,
980 1
1280 5
88 9480 1
--H7 ,5 46
'6 ;309 3800
2,279 2880 90
20,081 36001 5
1,714 5761 1
149,094 70,542 253
363
2 ;373
1,179
1,256
2,380
11,631
1,032
1,678
(2,904)
3,988
6,273
10,165
2,478
EXHIBIT 1
September 8, 2010
I M I N 1 0 1 P I
5%
50 %k
73%
53% 1 2,650
100%
100%
50%
46%
22%
100%
194'
100%
40%
2 4 4
4'
58%
1%
44'
3
75%
42%
1%
1 (710)1
1, 1, 130
1-'
-190
36
791
131
68
773
612
4,032
240
(605)
2,617,
6,279
10,165
534
111
71.-5
6,309
25
3,984
1,714
o
Spreadsheet 2 of 4
(3.55)1
"_1.77
62.86 1
9.20 I
627.96 1
0.48 1
1.99
0.45 1
4 42 1
3.92 1
39.95
(6.05)
218.10 1
2 x.901
1,037.28 1
3.34 1
''.,1353 1
0.92 1
1 1
2 25.31 1
1.06
13.28
297.53 1
212
2009
Variable 2009
Program Program
Costs Revenue
Program or Service
!GENERAL PROGRAMS
49 'Preschool 2 year olds 12,403
50' Preschool 3 year olds 18,680
51 'Preschool 4 year olds 32,632
52 'Preschool Summer Camp 2,928
53 'Hoop Shoot contest 2,109
54 I Kids Closet 1,733
55 'Playground Program 8,401
56 'Tot Time 1,159
57 1YT BB League 119,110
58 Ilvlisceuaneous classes (30 139 -934
Sa}" TUrkc ball TouFn
1 y cy
60 'Fitness Room (open to Public 4590) 70,510
61 IRaquetball Court open to 9,695
'Adult Co ed S'oftb3Il Lg.' ;;C,661
63 Adult open gym basketball /volleyb4 3'
64 Adult VB Lg Fall 1 2,779
65 'Adult VB Lg Spring 1 2,779
66 'Adult VB Lg Winter 1 2,779
SUBTOTAL] 441,512
Variable Cost Analysis 9 -8 -10 Exhib0 1
I A I BI C
9,000
9,500
10,079
1,506
520
174
26,350
51 763
68,838
6,697
1;9416=
1,841
1,842
1,842
194,875
2009 Net
Program
Costs
3,403
9,180
22,554
1,422
2,109
1,213
8,401
985
92,760
88,171
1,-
1,672
2,998
y
7,662'
938
937
937
246,638
ID I E
2009
Resident
2009 Total Participa-
Participa- tion
tion Hours average
1890
2880
5022
572
200
1200
11760
360
22000
20137
499
29488
1321
1
74109
3840
3840
3840
117,428
Recreation Programs and Services
Variable Costs Analysis Study
8
11
10
8
20
150
40
3
33
11075
7
2.1
10
10
10
11,409
I F I G I H I
2009 Cost
2009 2009 Per
Resident Cost /reside Resident
Participa- nt for Participa-
tion program tion Hour
53%
63%
54%
58%
40%
75%
100%
95%
33%
55%
65%
70%
428
810
2,320
189
105
8
210
346
2,811
8
±r;
257
1,428
'b6
98
98
98
3.40 i_,
5.06 1-
8.32 1
4.29
1'
1.35
2.88
12.78
7.96 1
26 -93,
0.09
3.24
24t
2.441'
2.44 1
2.44 1'
EXHIBIT 1
September 8, 2010
II 1 1 K 1 M 1 N I 0 I- P I
2011 2011 2011 2011 2011 Cost
Variable 2011 2011 Net 2011 Total Resident Resident Cost /resi Per Resident
Program Program Program Participa- Participa- Participa- dent for Participa-
Costs Revenue Costs tion Hours tion tion program tion Hour
9,239 11,200 (1,961) 18901 8 53% (247) (1.96)1
16,475 9,500 6,975 28801 11 63% 615 3.841
32,338 10,079 22,259 50221 10 54% 2,290 8.21
2,589 1,746 843 5721 8 58% 111.79 2.54
1,563 300 1,263, 200 20 40% 63.14 15.78
1,275 520 755 1200 150 75% 5.03 0.84
5,915 5,915 117601 40 100% 147.87 0.50
938 174 763 3601 3 95% 267 78 2.23
82,666 27,650 55,016 220001 33 33% 1,667 7.58
133,423 52,013 81,410 201371 11075 55% 7.35 7.35
1,55,,,' 4 1' 3 3°6 215.47 26.93
70,316 68,838 1,478 294881 7 65% 227 0.08
8,885 6,697 2,188 13211 2.1 70% 1,042 2.37
''-099'1 7-6 _._'.367$1:,,.3 123 2!'.5
-"b 6,315' '59981 48 50% 631 2-53
2,585 2,741 (156) 38401 10 10% (16.20) (0.41)
2,585 2,742 (157) 38401 10 10% (16.31) (041)1
2,585 2,742 (157) 38401 10 10% (16.31) (0.41)1
385,912 201,864 184,048 117,428 11,409 I
Spreadsheet 3 of 4
214
Program or Service
RENTAL PROGRAMS
67 City No Charge (159 groups)
68 Non Profit No Charge (116 Groups)
69 1 Rentals facility (1701 groups)
70 'Rentals shelter (138 groups)
71 'Rentals ball field (463 groups)
'VOLUNTEER EVENTS PROGRAMS,
72 'Volunteers Group Events (25 4501 9,464 1
73 Volunteers Individual Events (8200 48,953
people 12,701 hours)
,�4 Isyee4Banquet
75 'Backyard Wildlife Fair
76 (Family Fourth at the Fort
78 (Other Events (14)
1
01
1
SUBTOTAL
SUBTOTAL(
".TOT/�L1
Variable Cos! Analysis 9 -8 -10 &hbi! 1
A 1 B 1 C I D 1
2009
Variable
Program
Costs
14,753
5,796
226,627
7,083
2,276
256,535
I
1 32,767 1
82,284 1
37.456 1
268,919
L826,694
2009
Program
Revenue
(22,723)1
(11,578)1
277,964 1
5,485 1
3,980 1
253,128
Value of
Volunteer
Hours
173,676 48,953 8200
301;722
d e"
95,331 1
2009 Net 2009 Total
Program Participa-
Costs tion Hours
37,476 1 99001
17,374 1 11601
(51,338)1 1951681
1,598 1 68291
(1,704)1 202101
3,407 233,267
9,464 14501
L ----I4 I
15,515 1 17,252 1 45001
10,000 1 72,284 1 400001
4.200 1 33,256 1 4001
236,204 61,726
1'071;954-
TOTALS
11251
Recreation Programs and Services
Variable Costs Analysis Study
E I F I G I H 1 1
2009 2009 Cost
Resident 2009 2009 Per
Participa- Resident Cost /reside Resident
tion Participa- ntfor Participa-
average tion program tion Hour
15
10
12
50
5
92
105 195% 1 90.56
6560 80%
11,658
1 100% 1 2,4981
1 100% 1 1,737
1 49% 1 1
1 93% 1 32 1
1 18% 1 (379)1
7 46 7 46
,27,054'
Reduce /Modify Programs A -I
Eliminate Programs =Add all "pink" lines
Total NET Change
New Recreation "Program" Total
2011
Variable
Program
Costs
1
2011
Program
Revenue
2.21 1 1 9,460 1 95,331 1 9,460 14501 1 105 95% 1 90.52 1 2.21 1
3.791.1 13,6051 22,7231 (9,118)1 99001 15 100% (608) (0.92)
14.98 3,9921 (11,578)1 15,5701 11601 10 1 100% 1,557 13.42
(0.54) 217,231 1 312,964 1 (95,734)1 1951681 12 1 49% (7,863) (1.00)
0.25 1 6,178 1 12,685 1 (6,507)1 68291 50 1 93% (130.14) (1.02)
(0.47)1 1,851 1 4,980 1 (3,129)1 202101 5 1 18% (695) (0.86)
242856 341774 (98,918) 233267 92 I
Value of
Volunteer
Hours
51,636 173,676
1
17.. 1;066: 67 1" '2 13:33I
488 1 65% 1 35.39 1 5.90 1 33,544 1 15,515 1
4000 1 80% 1 18.07 1 2.26 1.1 82,301 1 13,000 1
409'xf' .249, 1 17:91' 1 1' 15,995'.1 2,998
95 1 95% 1 350.07 1 87.52 1 20,914 1 9,200 1
255,849 309;;722
1,588,311 k ;19,y,;,
(238,383) k'!a f*1
(164,130)1 H.(zoj811)
(402,513) 154,860
1,424,181 1,178,608
K I L I
2011 Net
Program
Costs
2011 2011 2011 2011 Cost
2011 Total Resident Resident Cost /resi Per Resident
Participa- Participa- Participa- dent for Participa-
tion Hours tion tion program tion Hour
51,636 8200 6560
12,000 11125
18,029 14500
69,301 140000
12,995 1 3,008
11,714 1400
215,134 61,726 11658
657,900, „•1 012;524, 27057=
(414,054) Net Change
(143,319) Net Change
(557,373) Total Net Change
EXHIBIT 1
September 8, 2010
M 1 N 1 0 1 P I
80% 7.87 7.87
5.,, 1 1,067 1
488 1 65% 1 36.981
4000 1 80% 1 17.331
1'.1 107'1
95 95% 1 123.31 1
NET Exp 1 Net Rev 1 Total GF savings 1
Spreadsheet 4 of 4
213.33 I
6.16 1
2.17
17.91
30.83
216