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Home My WebLink AboutCOW 2022-10-10 Item 5G - Budget - Proposed 2023-2024 Biennial Budget: Foster Golf CourseCOUNCIL AGENDA SYNOPSIS 307 Initials ITEM 1V0. MeetingDate Prepared byDR M�or'.r revieav Council revien � (!k‘ 10/10/22 \ 5.G. 1908 ITEM INFORMATION STAFF SPONSOR: TIFFANY JOHNSON ORIGINAL AGENDA DATE: 10/10/22 AGENDA ITEM TITLE Proposed 2023-2024 Biennial Budget - Foster Golf Course CATEGORY Mtg Discussion Date 10/10/22 ❑ Motion Mtg Date Resolution Mtg Date ❑ Ordinance Mtg Date ❑ Bid Award Mtg Date ❑ Public Hearing Mtg Date Other Mtg Date SPONSOR ❑ Council ❑ Mayor ❑ Adm in Svcs ❑ PCD ❑ Finance ❑ Fire PCR ❑ Police ❑ PIF SPONSOR'S Parks & Recreation staff are presenting the proposed 23-24 biennium budget for the Foster SUMMARY Golf Links (411) Fund. This budget includes both operating and capital expenditures for the biennium. Both the Community Services & Safety Committee and the Committee of the Whole are being asked to review the proposed budget and provide staff with desired and/or recommended changes. REVIEWED BY ❑ Trans&Infrastructure Svcs ❑ LTAC ❑ DATE: 10/10/2022 Community Svcs/Safety ❑ Finance & Governance ❑ Planning & Community Dee. Arts Comm. ❑ Parks Comm. ❑ Planning Comm. COMMITTEE CHAIR: HOUGARDY RECOMMENDATIONS: SPONSOR/ADMIN. Department of Parks & Recreation COMMITTEE Forward to Committee of the Whole COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED $600,000 $600,000 $600,000 Fund Source: FUND REVENUE VIA GREEN FEES, RESALE REVENUE, CONCESSION PROCEEDS, ETC. Comments: Expenditure shown above represents General Fund transfer of $300,000 per FY to 411 Fund MTG. DATE RECORD OF COUNCIL ACTION 10/10/22 MTG. DATE ATTACHMENTS 10/10/22 Community Services & Safety Committee Informational Memorandum dated October 4, 2022 23/24 Biennium Budget Book Section for 411 Fund PowerPoint Presentation 307 308 City of Tukwila Allan Ekberg, Mayor Parks & Recreation Department - Peter Mayer, Interim Director INFORMATIONAL MEMORANDUM TO: Community Services & Safety Committee FROM: Peter Mayer, Parks & Recreation Interim Director BY: David Rosen, Parks & Recreation Fiscal Analyst DATE: October 4, 2022 SUBJECT: Proposed 23-24 Budget: Foster Golf Links BACKGROUND Staff has prepared the Foster Golf Links (411) Fund budget for council consideration. The 411 Fund is an enterprise fund that encapsulates operating and capital expenditures for the Foster Golf Links (FGL) course located at 13500 Interurban Ave within the city. The 18 -hole course has been owned by the city since the late 1970s. Rounds usage from 2017-2021 averaged about 53,100 rounds of play per year. Rounds usage FY22 YTD is currently about 51,900 and is expected to be at least 57,000 by year's end. The 411 Fund's main inflows include Green Fees, Power Cart & Club Rentals, Merchandise and Snack Sales, Concession Revenues via our Concessionaire on site, Interest Revenue generated via the fund's balance, and transfer -in from the General Fund. The 411 Fund's main outflows include salaries and benefits for operations and pro shop staff, water and surface water for course maintenance, purchase of resale goods, fuel for cart and equipment usage, the fund's indirect cost allocation, and capital purchases of new equipment, course improvements, and clubhouse improvements. DISCUSSION The 411 Fund is estimated to receive approximately $4.59M in total revenue over the next biennium. Total expenditures are currently estimated at $4.75M, this includes capital expenditures estimated at $665,000 across the biennium. Fund balance reduction across the biennium is expected to be approximately $165,000 by end of FY24. FINANCIAL IMPACT The 411 Fund currently receives $300,000 from the General Fund via interfund transfer each fiscal year. Also, the budget as presented calls for indirect cost allocation payments back to the general fund totaling $449,583 across the biennium. Therefore, the financial impact of approving the 411 Fund budget as presented creates a net general fund outflow of about $150,000 across the biennium. RECOMMENDATION Staff is seeking approval from the Committee to forward the Foster Golf Links (411) Fund section of the 2023-2024 Biennial Budget to the October 10, 2022 Committee of the Whole. ATTACHMENTS A --- Proposed 23-24 Biennial Budget for 411 Fund B --- 411 Budget PowerPoint Tukwila City Hall • 6200 Southcenter Boulevard • Tukwila, WA 98188 • 206-433-1800 • Website: TukwilaWA.gov 309 310 DEPARTMENT: Parks & Recreation FUND: Golf Course RESPONSIBLE MANAGER: Pete Mayer Description FUND NUMBER: 411 POSITION: Interim Parks & Recreation Director The mission of Foster Golf Links (FGL) is to provide a quality golfing experience for those that live, work, and play in Tukwila. The golf course is operated as an enterprise fund with revenues covering all maintenance, pro shop services, and capital costs. 2021-2022 Accomplishments ♦ Increased number of rounds of play in 2021 to 64,203. Strategic Goals 2, 3, & 5. PROS Plan Goals 3 & 4. ♦ Fully updated and relaunched the Foster Golf Links website. Strategic Goals 2, 3, 4, & 5. PROS Plan Goals 4, 5, & 6. ♦ Successfully integrated financial reporting of Foster Golf Links operations with new Finance Enterprise system deployed in 2022. Strategic Goal 4. ♦ Reintroduced the lessons program to our services offerings at the golf course. Strategic Goal 3, 4, & 5. PROS Plan Goals 4, 5, & 6. ♦ Repainted the Foster Golf Links clubhouse. PROS Plan Goal 4. 2023-2024 Outcome Goals ♦ Maintain rounds of play greater than 47,000. Strategic Goals 3, 4, & 5. PROS Plan Goals 4, 5, & 6. ♦ Continue with Cart Replacement Plan to reduce downtime and repairs on older carts. Strategic Goal 4. PROS Plan Goals 3 & 5. ♦ Maintain up to date merchandise in the golf shop. Strategic Goals 3 & 4. PROS Plan Goals 5 & 6. ♦ Develop and utilize Key Performance Indicators in day-to-day and long-term golf course operations. Strategic Goal 4. PROS Plan Goal 6. ♦ Perform Deep Tine Aerification and top dressing to increase playability of course during the shoulder months. Strategic Goal 4 & 5. PROS Plan Goals 4 & 5. ♦ Implement divot repair program through partnership with Men's and Ladies Club. Strategic Goal 4 & 5. PROS Plan Goals 4 & 5. ♦ Perform capital improvements at the course for playability and sustainability. Strategic Goal 4 & 5. PROS Plan Goals 4 & 5. ♦ Continue to employ player engagement through marketing and clinics. Strategic Goals 2, 3, & 4. PROS Plan Goals 2, 3, 4, & 5. ♦ Reduce chemical and fertilizer expenditures through turf management and watering practices. Strategic Goal 4 & 5. PROS Plan Goals 4 & 5. 311 2023-2024 Indicators of Success • Maintaining rounds of play above 47,000 per year. • Attract new customers while retaining current customer base. • Employees receive better knowledge of equipment in use and products/services being offered. • Employees provide better customer service. • Better drainage on course, reduced soft spots, and healthier turf Program Descriptions The following programs are budgeted in the Golf Fund: PROGRAM NAME PROGRAM DESCRIPTION Projects & Capital Impr Mgmnt Planning and executing community infrastructure investment Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Communications & Community Engagement Fosters more inclusive public participation and relationship building. Professional Development & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and training requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents Course Maintenance Execute maintenance tasks on PGA -rated Foster Golf Links, including maintenance of cart paths, course accessories, irrigation, landscape, sand bunkers, set course, turf, and equipment necessary to care for the course Golf Maint Operations Admin General functions for standard operations of the golf course operations department at Foster Golf Links, including purchasing, timecards, budget development and oversight, culture, and internal communications, recruiting and hiring, employee supervision and performance evaluations. Pro Shop Operations Customer service, lessons and tournaments, management of play, and retail operations at Foster Golf Links Risk Management Maintain adequate insurance coverage for liabilities, property, and employee errors & omissions. Review claims and file reports as needed Clubhouse Maintenance Facility maintenance at Foster Golf Links Clubhouse Fleet Management Maintenance of all carts, vehicles, and equipment necessary for golf course operations 312 Program Change Discussion The current Foster Golf Links (411) Fund budget reflects maintenance of current staffing levels and service provision to both our customers and the course itself. The present FGL Pro Shop staffing model presents challenges in providing continuous and sufficient coverage for peak periods. Other options and alternatives will be explored in 2023-24 to provide more consistent, flexible, and sustainable staffing and ensure necessary expertise during operational hours. The department will be developing a new business plan to inform and guide operations of FGL, leveraging key performance indicators developed in Q3 2022. The budget also reflects our department's continuous efforts to preserve and enhance a key capital asset the City possesses in Foster Golf Links via course and clubhouse improvements as well as maintaining and acquiring the proper equipment for efficient day-to-day operations. Increases in budget reflect sustained inflationary pressure in key operational inputs such as fuel for carts and equipment as well as chemicals and fertilizers for course maintenance. These same inflationary pressures also result in higher labor costs via collective bargaining terms and negotiations. Department staff strive to optimize revenue sources via marketing and sponsorships, communication with our concessionaire on site, collaboration with our POS system provider to optimize course utilization and continue to search for new and innovative methods of creating sustainable revenue sources for course operations and capital needs. Description Tier Legally Required (Y/N) Type of Program FTE Allocation 2023 Budget Allocation 2024 Budget %Change 9e 2023-2024 Projects & Capital Impr Mgmnt 1 N - Best Practice Community 0.270 40,262 0.270 42,381 5.26% 1 - Total 0.270 40,262 0.270 42,381 5.26% Administration 2 Y - Federal/State Governance 0.575 296,730 0.525 306,933 3.44% Communications & Cmmnty Engmnt 2 N - Best Practice Community 0.100 13,122 0.100 15,037 14.59% 2 - Total 0.675 309,852 0.625 321,970 3.91% Professional Dev & Training 3 Y - Ordinance/Resolution Governance 0.103 15,605 0.103 16,465 5.51% Boards/Commissions/Committees 3 Y - Federal/State Governance 0.020 2,823 0.020 2,952 4.55% Course Maintenance 3 N - Best Practice Community 4.808 986,645 4.808 991,922 0.53% Golf Maint Operations Admin 3 N - Best Practice Community 0.112 54,875 0.100 55,594 1.31% Pro Shop Operations 3 N - No Mandate Community 3.612 593,850 3.674 646,246 Risk Management 3 Y - Federal/State Governance - 29,000 - 30,450 5.00% 3 - Total 8.655 1,682,799 8.705 1,743,629 3.61% Clubhouse Maintenance 4 N - Best Practice Community - 20,000 - 20,000 - Fleet Management 4 N - Best Practice Governance 0.900 259,958 0.900 313,045 20.42% 4 -Total 0.900 279,958 0.900 333,045 18.96% Grand Total 10.500 2,312,871 10.500 2,441,024 5.54% 313 Tier 1 $40 . $42 Tier 2 Tier 3 Tier 4 Programs by Tier $310 $322 $280 $333 $1,683 $1,744 $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 Thousands 2023 Budget ■ 2024 Budget Cart Replacement Program To provide a consistent and quality golfing experience for the customer, Foster Golf Links has included funding in the budget for the purchase of EZGO golf carts. The purchase of EZGO golf carts supports the cart replacement program which was restarted in 2019. The program ensures the service lives of our aging fleet of carts does not exceed nine years and reduces excessive maintenance cost. The budget includes EZGO cart purchases as follows: Year Equipment Price 2023 7 EZGO Carts $35,000 2024 7 EZGO Carts $35,000 Total $70,000 As part of the purchase in 2023, seven of the oldest carts will be traded -in, seven carts will also be traded - in for the 2024 purchase as well. 314 Fleet Program (Maintenance Equipment) In 2020 Foster Golf Links maintenance assumed responsibility for the management of fleet program to allow for replacement of equipment on an as needed basis via a one in one out methodology. Equipment is evaluated annually for life expectancy based on condition and need for repairs. The fleet plan in the next biennium calls for: Year Equipment Price 2023 Utility Cart $12,000 2023 Mower $53,000 2024 Top Dresser $60,000 2024 Spray Tank $50,000 Total $175,000 Course Capital Program To maintain course conditions and playability, customer experience and satisfaction, and ecological conditions and benefits, the golf course requires day-to-day maintenance as well as long-term capital investment. Without proper capital investment, Foster Golf Links risks potentially lower customer satisfaction and loss of market share to neighboring courses and other competing amenities. Course operations staff evaluate the course to guide capital investment decisions. The course capital program in the next biennium calls for: Year Project Price 2023 Hole 1 Improvements $160,000 2024 Hole 7 Improvements $120,000 Total $280,000 Clubhouse Capital Program To maintain customer experience and satisfaction the Foster Golf Links clubhouse also requires both day-to-day maintenance as well as long-term capital investments to be made. Department staff, including those working both in the Pro Shop and in Course Maintenance evaluate capital needs of the clubhouse to guide capital investment decisions. The clubhouse capital program in the next biennium calls for: Year Project Price 2023 HVAC Unit Replacement $20,000 2024 HVAC Unit Replacement $20,000 Total $40,000 315 Budget by Revenue & Expense Summary FOSTER GOLF COURSE Operating Expenses Actual Budget Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 7.9% Benefits 326,433 340,420 354,203 352,212 372,040 388,041 Gambling & Excise Taxes $ 1,925 $ 2,895 $ 3,000 $ 3,000 $ 3,000 $ 3,000 0.0% 0.0% Greens Fees 1,390,801 1,652,121 1,410,000 1,052,000 1,412,500 1,412,500 34.3% 0.0% Grant Revenues 5,446 - -- 126,704 - - 0.0% 0.0% General Govemment Revenue 143,192 184,398 148,000 130,000 145,000 145,000 11.5% 0.0% Culture and Recreation Fees 493 515 2,500 1,000 2,000 2,000 100.0% 0.0% Other Income 23,911 435 11,500 20,000 10,000 10,000 -50.0% 0.0% Investment Eamings 3,477 943 1,870 1,000 2,000 2,000 100.0% 0.0% Rent & Concessions 342,557 427,601 415,000 343,000 420,000 420,000 22.4% 0.0% Transfers In 511,724 300,000 300,000 300,000 300,000 300,000 0.0% 0.0% Total Operating Revenue 2,423,525 2,568,908 2,291,870 1,850,000 2,294,500 2,294,500 24.0% 0.0% Operating Expenses Salaries & Wages 603,974 787,050 781,406 789,525 931,642 1,004,860 18.0% 7.9% Benefits 326,433 340,420 354,203 352,212 372,040 388,041 5.6% 4.3% Supplies 14,847 25,682 5,123 21,500 4,250 4,463 -80.2% 5.0% Repair& Maintenance Supplies 82,593 102,205 80,055 56,000 83,500 87,675 49.1% 5.0% Resale Supplies 105,491 126,704 122,000 73,000 96,500 101,325 32.2% 5.0% Small Tools 5,935 78,805 1,500 42,500 4,500 4,700 -89.4% 4.4% Technology Supplies - 1,010 -- - - 0.0% 0.0% Fleet Supplies 28,926 40,107 36,223 32,000 36,000 37,800 12.5% 5.0% Professional Services 32,570 54,098 26,362 23,876 32,575 34,204 36.4% 5.0% Communications 8,417 5,520 7,079 5,600 4,900 5,145 -12.5% 5.0% Professional Development 1,998 1,519 1,901 500 1,935 2,032 287.0% 5.0% Advertising 11,641 11,186 282 5,000 5,000 5,250 0.0% 5.0% Rentals 31,036 33,574 35,313 37,500 39,000 40,950 4.0% 5.0% Technology Services 7,931 - 1,913 - 4,000 4,200 0.0% 5.0% Utilities 59,684 79,220 95,700 71,700 82,700 86,835 15.3% 5.0% Repairs & Maintenance Services 59,643 105,414 43,792 81,800 34,500 36,225 -57.8% 5.0% Other Expenses 66,708 75,957 28,000 38,500 30,520 32,046 -20.7% 5.0% Other Capital Improvements - - - 50,000 230,000 190,000 360.0% -17.4% Machinery & Equipment 109,484 234,871 758 - 100,000 145,000 0.0% 45.0% Transfers Out 500 500 500 500 - - -100.0% 0.0% Total Operating Expenses 1,557,812 2,103,844 1,622,111 1,681,713 2,093,562 2,210,750 24.5% 5.6% Indirect Cost Allocation 196,512 206,798 208,866 208,866 219,309 230,274 5.0% 5.0% Total Non Operating Expenses 196,512 206,798 208,866 208,866 219,309 230,274 5.0% 5.0% Total Expenses 1,754,324 2,310,642 1,830,977 1,890,579 2,312,871 2,441,024 22.3% 5.5% Beginning Fund Balance 116,682 785,884 1,044,149 1,044,149 1,505,043 1,486,672 44.1% -1.2% Change in Fund Balance 669,201 258,265 460,893 (40,579) (18,371) (146,524) -54.7% 697.6% Ending Fund Balance $ 785,884 $ 1,044,149 $ 1,505,043 $ 1,003,570 $ 1,486,672 $ 1,340,148 48.1% -9.9% 316 Salary and Benefit Details Foster Golf Course Position Description 2022 FTE 2023 FTE 2023 Budget Salaries Benefits 2024 FTE 2024 Budget Salaries Benefits Head Golf Professional 1 1 $ 99,504 $ 31,714 1 $ 115,464 $ 34,905 Golf Maintenance Supervisor 1 1 100,584 50,406 1 105,972 51,653 Lead Maintenance Specialist 1 1 95,244 36,107 1 100,272 37,281 Fleet Technician 1 1 87,048 47,905 1 92,652 49,175 Parks & Recreation Analyst 0 0.25 28,690 8,137 0.25 31,407 8,691 Admin Support Technician 2.5 2.5 171,650 74,849 2.5 184,551 77,502 Maintenance Specialist 2.25 3.25 222,578 90,669 3.25 244,506 95,413 Golf Shop Assistant 0 0.5 29,644 6,874 0.5 33,336 7,657 Extra Labor 95,000 23,056 95,000 23,439 Overtime 1,700 323 1,700 325 Clothing Allowance 2,000 2,000 Department Total 8.75 10.5 $ 931,642 $ 372,040 10.5 $ 1,004,860 $ 388,041 317 General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues PR411680-317200 Leasehold Excise Tax $ 1,925 $ 2,895 $ 3,000 $ 3,000 $ - $ - PR411680-333219 Dept Of Treasury -Cares Act 5,446 - - - - - PR411680-347301 Green Fees 1,384,845 1,642,160 1,400,000 1,049,000 - - PR411680-347302 Golf Tournament Fees 5,956 9,961 10,000 3,000 - - PR411680-347620 Golf Instruction 493 515 2,500 1,000 - - PR411680-361110 Investment Interest 3,477 943 1,870 1,000 - - PR411680-362100 Equipment Rents (Short -Term) 12,923 23,723 20,000 20,000 - - PR411680-362101 Power Cart Rentals 265,793 307,267 - 195,000 - - PR411680-362102 Power Cart Replacement fee 14,728 22,758 - 18,000 - - PR411680-362800 Concession Proceeds 49,112 73,853 100,000 110,000 - - PR411681-317200 Leasehold Excise Tax - - - - 3,000 3,000 PR411681-341702 Sales Of Merchandise 125,250 160,700 130,000 115,000 125,000 125,000 PR411681-341704 Sales Of Snacks 17,942 23,698 18,000 15,000 20,000 20,000 PR411681-347301 Green Fees - - - - 1,400,000 1,400,000 PR411681-347302 Golf Tournament Fees - - - - 12,500 12,500 PR411681-347620 Golf Instruction - - - - 2,000 2,000 PR411681-361110 Investment Interest - - - - 2,000 2,000 PR411681-362100 Equipment Rents (Short -Term) - - - - 25,000 25,000 PR411681-362101 Power Cart Rentals - - - - 275,000 275,000 PR411681-362102 Power Cart Replacement fee - - - - 20,000 20,000 PR411681-362800 Concession Proceeds - - - - 100,000 100,000 PR411681-369810 Cashier's Overages/Shortages 167 - - - - - PR411681-369900 Other Revenues 23,745 435 1,500 - - - PR411681-369901 Other Rev -Rewards Programs - - - 20,000 - - PR411681-369908 Credit Card Fee Revenue - - 10,000 - 10,000 10,000 PR411682-362101 Power Cart Rentals - - 275,000 - - - PR411682-362102 Power Cart Replacement fee - - 20,000 - - - Total Operating Revenues 1,911,801 2,268,908 1,991,870 1,550,000 1,994,500 1,994,500 PR411680-730000 Transfer In from General Fund 300,000 300,000 300,000 300,000 300,000 300,000 PR411680C-730501 Transfer In from 501 211,724 - - - - - Non -Operating Revenues 511,724 300,000 300,000 300,000 300,000 300,000 Total Revenues $ 2,423,525 $ 2,568,908 $ 2,291,870 $ 1,850,000 $ 2,294,500 $ 2,294,500 318 Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR411680-511000 Salaries $ 412,747 $ 393,795 $ 447,203 $ 437,568 $ 534,144 $ 574,809 PR411680-512000 Extra Labor 25,055 10,880 22,000 55,000 60,000 60,000 PR411680-513000 Overtime 445 285 145 505 - - PR411681-511000 Salaries 135,006 341,295 280,558 265,947 300,798 333,351 PR411681-512000 Extra Labor 27,325 31,541 30,000 30,000 35,000 35,000 PR411681-513000 Overtime 3,396 9,255 1,500 505 1,700 1,700 Total Salaries & Wages 603,974 787,050 781,406 789,525 931,642 1,004,860 PR411680-521000 FICA 32,234 30,241 35,167 37,687 45,452 48,563 PR411680-523000 PERS 53,523 44,730 45,694 47,846 62,349 67,282 PR411680-524000 Industrial Insurance 13,429 15,744 11,517 18,659 19,174 20,133 PR411680-524050 Paid Family & Med Leave Prem 572 618 750 690 955 1,020 PR411680-525000 Medical, Dental, Life, Optical 3,395 3,567 3,879 3,852 3,258 3,421 PR411680-525095 Kaiser Medical & Dental - - - - 2,408 2,408 PR411680-525097 Self -Insured Medical & Dental 107,708 106,520 130,724 115,041 114,190 114,190 PR411680-526000 Unemployment Compensation 3,162 257 2,481 5,100 - - PR411680-528000 Uniform Clothing - - - 1,100 - - PR411680-528001 Boot Allowance 712 1,162 1,000 - 1,000 1,000 PR411681-521000 FICA 18,633 30,244 23,692 22,659 25,819 28,309 PR411681-523000 PERS 30,955 39,145 30,307 28,599 35,417 39,221 PR411681-524000 Industrial lnsurance 6,589 8,367 6,341 6,067 6,682 7,016 PR411681-524050 Paid Family & Med Leave Prem 384 567 514 414 542 595 PR411681-525000 Medical, Dental, Life, Optical 2,070 2,320 7,955 2,506 1,769 1,857 PR411681-525095 Kaiser Medical & Dental - - - - 7,075 7,075 PR411681-525097 Self -Insured Medical & Dental 53,068 56,937 54,182 61,492 44,951 44,951 PR411681-526000 Unemployment Compensation - - - 500 - - PR411681-528001 Boot Allowance - - - - 1,000 1,000 Total Personnel Benefits 326,433 340,420 354,203 352,212 372,040 388,041 PR411680-531000 Supplies -General - - 60 15,000 - - PR411680-531001 Office Supplies 271 - 200 - - - PR411680-531002 Printing Supplies 85 116 250 - 250 263 PR411680-531003 Operating Supplies 1,791 17,684 2,000 - 2,000 2,100 PR411680-532001 Repair Supplies 845 - 4,500 - - - PR411680-532002 Maintenance Supplies 7,907 14,016 18,000 - 13,000 13,650 PR411680-532003 Safety Supplies 881 838 400 - 1,000 1,050 PR411680-532004 Irrigation Supplies (12,942) 9,435 5,250 3,500 - - PR411680-532005 Chemicals/Fertilizers 56,203 61,168 50,000 50,000 50,000 52,500 PR411680-532006 Trees/Landscape Supplies 22,698 15,420 - 2,000 - - PR411680-532007 Cleaning & Janitorial Supplies - 54 - - - - PR411680-535000 Small Tool & Minor Equipment (39,697) 337 - 2,500 - - PR411680-535001 Equipment 44,801 - - - - - PR411680-535002 Power Tools 831 - - - 1,500 1,575 PR411680-535005 Tool Allowance - 450 500 - - - PR411680-537000 Fleet Supplies 4,030 5,565 223 13,000 - - PR411680-537001 Fuel 9,972 15,397 20,000 12,000 - - PR411680-537002 Supplies added to vehicles 8,782 9,915 6,000 - - - PR411681-531000 Supplies -General - - 441 6,000 - - PR411681-531001 Office Supplies 319 1,415 300 - - - PR411681-531002 Printing Supplies 36 60 - - - - PR411681-531003 Operating Supplies 12,236 6,407 800 500 2,000 2,100 PR411681-531005 Meeting Food - - 72 - - - PR411681-531006 Program Food 109 - - - - - 319 Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR411681-531007 Marketing Supplies - - 1,000 - - - PR411681-532001 Repair Supplies 77 - 320 500 500 525 PR411681-532002 Maintenance Supplies 6,204 981 1,585 - 500 525 PR411681-532003 Safety Supplies 292 22 - - - - PR411681-532005 Chemicals/Fertilizers 108 - - - - - PR411681-532007 Cleaning & Janitorial Supplies 318 271 - - - - PR411681-534001 Pro Shop Supplies (Resale) 81,242 108,899 105,000 50,000 80,000 84,000 PR411681-534002 Pro Shop Concessions 6,820 7,292 10,000 8,000 9,000 9,450 PR411681-534003 Pro Shop Custom Orders 17,429 10,513 7,000 15,000 7,500 7,875 PR411681-535001 Equipment - 74,830 1,000 40,000 2,500 2,625 PR411681-535002 Power Tools- 2,699 - - - - PR411681-535003 Office Equipment- 489 - - - - PR411681-536001 Computer peripherals- 1,010 - - - - PR411681-537001 Fuel 6,142 9,229 10,000 7,000 11,000 11,550 PR411682-532002 Maintenance Supplies- - - - 5,000 5,250 PR411682-535005 Tool Allowance - - - - 250 250 PR411683-532001 Repair Supplies- - - - 8,000 8,400 PR411683-535005 Tool Allowance -- - - 250 250 PR411683-537001 Fuel - - - - 25,000 26,250 PR411684-532001 Repair Supplies- - - - 4,000 4,200 PR411684-532004 Irrigation Supplies - - - - 1,500 1,575 Total Supplies 237,792 374,514 244,901 225,000 224,750 235,963 PR411680-541000 Professional Services - 6,944 - 2,000 - - PR411680-541006 Consulting Services- 13,881 - - - - PR411680-541007 Contracted Services 7,895 12,845 2,000 - - - PR411680-541010 Inspection Services & Permits 29 -- - - - PR411680-541016 Recruitment 133 - - - - - PR411680-541017 Security/Safety Svcs - - 217 - 250 263 PR411680-541026 Employee screening/testing 120 - 300 - 325 341 PR411680-541030 Insurance -Liability 24,392 20,428 22,607 19,876 29,000 30,450 PR411680-542001 Telephone/Alarm/Cell Service 3,438 3,136 4,000 1,600 2,500 2,625 PR411680-542002 Postage/Shipping Costs- 77 - - - - PR411680-543001 Memberships 982 1,084 1,687 - 1,750 1,838 PR411680-543002 Registrations- 10 - - - - PR411680-543006 Certifications & Licenses - 149 - - - - PR411680-543999 Other Prof Dev/Travel Expenses- - - 300 - - PR411680-545000 Operating Rentals & Leases 17 44 8 2,500 - - PR411680-545004 Equipment Rental 462 2,786 - - 250 263 PR411680-546001 Software Maintenance Contract 3,966 -- - - - PR411680-547009 Utility -Foster Golf Maint Bldg 2,819 4,819 - 4,000 - - PR411680-547021 Electric Utility 11,452 7,831 8,500 10,000 - - PR411680-547022 Natural Gas Utility 453 539 700 700 700 735 PR411680-547025 Water/Sewer Utility 5,168 9,896 30,000 3,000 17,500 18,375 PR411680-547026 Surface Water utility 38,535 39,306 50,000 35,000 - - PR411680-547028 Solid Waste Disposal- 1,541 - - - - PR411680-548000 Repair & Maint Services- - - 5,000 - - PR411680-548001 Repair services 5,012 28,729 16,000 - - - PR411680-548002 Maintenance Services - 34,152 - 61,800 - - PR411680-548003 Irrigation Maint Service 32,812 - 6,000 - - - PR411680-548005 Tree/Landscape Maintenance - - 1,800 - 2,000 2,100 PR411680-548006 Uniform Cleaning/Repair 3,748 3,479 2,200 - 2,500 2,625 320 Expenses GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR411680-549000 Miscellaneous Expenses - - - 2,000 - - PR411680-549007 Excise Taxes & OtherAssessmnt - 5 - - - - PR411681-541000 Professional Services - - 638 2,000 - - PR411681-541007 Contracted Services - - - - 3,000 3,150 PR411681-541008 Revenue Backed Services - - 600 - - - PR411681-542000 Communications 1,190 - 579 - - - PR411681-542001 Telephone/Alarm/Cell Service 3,771 2,230 2,500 4,000 2,400 2,520 PR411681-542002 Postage/Shipping Costs - 77 - - - - PR411681-542003 City Wide Internet 18 - - - - - PR411681-543001 Memberships 237 276 214 - 185 194 PR411681-543002 Registrations 697 - - - - - PR411681-543008 Ground Transp/Parking 82 - - 200 - - PR411681-544000 Advertising - - 30 - - - PR411681-544002 Marketing 11,641 11,186 252 5,000 5,000 5,250 PR411681-545000 Operating Rentals & Leases 44 105 22,000 35,000 - - PR411681-545003 Building Rent/Lease 29,175 26,523 5,305 - 32,500 34,125 PR411681-545004 Equipment Rental 1,339 4,116 8,000 - 6,250 6,563 PR411681-546001 Software Maintenance Contract 3,966 - - - - - PR411681-546004 Online Services -Subscriptions - - 1,913 - - - PR411681-547000 General Utilities (27,567) (16,031) - (28,000) - - PR411681-547021 Electric Utility 26,791 28,382 2,000 44,000 8,000 8,400 PR411681-547022 Natural Gas Utility 2,033 2,936 4,500 3,000 4,000 4,200 PR411681-548001 Repair services 15,632 28,552 16,292 15,000 15,000 15,750 PR411681-548002 Maintenance Services 2,331 8,818 1,500 - - - PR411681-548007 Cleaning/Janitorial Services 108 1,684 - - - - PR411681-549000 Miscellaneous Expenses (25) - - 8,500 - - PR411681-549001 Armor Car Service 3,302 (1,166) - - - - PR411681-549002 Credit Card Fees 54,596 64,129 25,000 25,000 25,000 26,250 PR411681-549006 Entrance Fees/Admissions 50 - - - - - PR411681-549007 Excise Taxes & Other Assessmnt 8,485 10,709 3,000 3,000 3,000 3,150 PR411681-549009 Media Subscriptions - 2,281 - - 2,520 2,646 PR411681-549010 Business Meals (non Prof Dev) 300 - - - - PR411684-546001 Software Maintenance Contract - - - - 4,000 4,200 PR411684-547025 Water/Sewer Utility - - - - 7,500 7,875 PR411684-547026 Surface Water utility - - - - 45,000 47,250 PR411684-548001 Repair services- - - - 10,000 10,500 PR411684-548002 Maintenance Services - - - - 5,000 5,250 Total Services & Passthrough Pmts 279,628 366,489 240,342 264,476 235,130 246,887 PR411680-564000 Machinery & Equipment- - 758 - - - PR411680C-563000 Other Improvements - - - - 180,000 140,000 PR411680C-563005 Tees & Greens- - - 50,000 50,000 50,000 PR411680C-564000 Machinery & Equipment 109,484 234,871 - - 100,000 145,000 Total Capital Expenditures 109,484 234,871 758 50,000 330,000 335,000 PR411680-750195 Transfer Out for 1% Arts 500 500 500 500 - - Total Transfers Out 500 500 500 500 - - PR411680-750190 Transfer Out ICA 196,512 206,798 208,866 208,866 219,309 230,274 Total Expenditures $ 1,754,324 $ 2,310,642 $ 1,830,977 $ 1,890,579 $ 2,312,871 $ 2,441,024 321 322 TUKWILA PARKS & RECREATION GOOD HEALTHY FUN Proposed 2023-24 Biennial Budget: Foster Golf Course Fund (411) TUKWILA PARKS & RECREATION GOOD HEALTHY FUN Foster Golf Links (FGL) Background An enterprise fund supports FGL's day-to-day operations and capital improvements • Earned & Miscellaneous Revenues • Green fees; cart and club rentals; tournament fees; merchandise sales, concessionaire revenues, etc. • Operations and Capital Costs • Pro Shop and Maintenance Operations • Capital improvements/repairs & fleet replacement TUKWILA PARKS & RECREATION GOOD HEALTHY FUN Current Operations Operational Highlights at Foster Golf Links: • Servicing over 51,000 rounds so far this year • By year end estimated 56,000 - 58,000 rounds • Maintaining a 4.1 star rating on Google across 355 reviews and a 92.3% recommendation rate by golfers on GolfNow.com across 580 reviews • Development and deployment of the new FGL website TUKWILA PARKS & RECREATION GOOD HEALTHY FUN Key Themes of 2023-2024 Budget • Maintaining course conditions, playability, and varied products and services for our customers • Continuing capital investment in the FGL clubhouse, course, cart fleet, and equipment fleet • Utilizing marketing and sponsorships to maintain customer reach and market share • Exploring opportunities to bolster the relationship with our on-site concessionaire TUKWILA PARKS & RECREATION GOOD HEALTHY FUN Items in Progress • Key Performance Indicators (KPIs) to guide marketing and other operational practices • Development of a business plan to provide 3-5 year guiding framework • Negotiation of concessionaire agreement renewal with MMS Consultants (Billy Baroo's) • Aligning operations between grounds maintenance and pro shop teams for greater synergy and coordination TUKWILA PARKS & RECREATION GOOD HEALTHY FUN Questions?