Adopted Budgets 2020 · Swimming Fees 656,799 -- -- -- Cross Country Ski Pass Fees 575,000 -- -- --...

Adopted Budgets 2020

Dear Board of Commissioners, Staff and

Constituents of Three Rivers Park District

It is my sincere pleasure to present the Three Rivers Park District 2020 Approved Budgets. These eight

budgets show how the Park District will collect and spend $78.7 million to operate, maintain and improve

park facilities, programs and operations. They also describe the goals and objectives that are the basis

of the budgets and will guide Park District operations for the 2020 year.

Balancing the need to protect the region’s natural resources while addressing the interests of park users

remains a balancing act for the Park District. These two core values are included in the Park District’s

mission statement and are meant to ensure that both issues are considered equally as decisions are

made. The 2020 budgets address the financial and philosophical issues associated with an increasing

number of park users and the need to be proactive in protecting natural resources from contamination

and degradation. Operations are also heavily impacted by the weather, both good and bad, as the past

several years have shown. The 2020 Adopted Budgets anticipate these trends continuing and are well

positioned to respond quickly should conditions merit.

The completion of the budgets presented here would not have been possible without the leadership and

guidance of the Board of Commissioners. In addition, the dedication, creativity and help of the

Superintendent, Associate Superintendents, Directors and variety of Park District staff were invaluable

during the budget preparation. My sincere thanks to everyone involved for your support and leadership

in both preparing the 2020 budgets and in operating and leading the Park District on a daily basis.

Respectfully submitted,

Howard D. Koolick

Director of Finance/Chief Financial Officer

THREE RIVERS PARK DISTRICT2020 REVENUE BUDGET SUMMARY

Hyland

General Fund Ski and Baker Eagle

Operating Snowboard National Lake

Budget Area Golf Golf

Property Taxes 34,046,186$ -- $ -- $ 357,105$

Park Use Revenue

Program Fees 1,690,605 -- -- --

Reservations 206,007 -- -- --

Camping 481,480 -- -- --

Swimming Fees 656,799 -- -- --

Cross Country Ski Pass Fees 575,000 -- -- --

Pet Exercise Area Pass Fees 275,000 -- -- --

Special Use Fees 342,769 -- -- --

Green Fees -- -- 1,127,000 475,000

Driving Range -- -- 115,000 145,362

Lift Tickets 202,599 1,900,000 -- --

Lessons 200,000 997,000 110,000 100,000

Tube Rental 567,409 -- -- --

Concessions 664,610 855,000 220,000 32,000

Facility Rental 705,232 140,000 1,000 7,500

Equipment Rental 363,225 480,000 305,000 63,000

Merchandise Sales 137,045 190,000 110,000 14,000

Other 257,750 161,500 43,000 9,500

Total Park Use Revenue 7,325,530 4,723,500 2,031,000 846,362

Intergovernmental RevenueState Operations and

Maintenance Funding 661,056 -- -- -- State Lottery-in-lieu-of

Funding 478,090 -- -- -- Other State Grants 165,910 -- -- -- Federal Grant -- -- -- --

Other -- -- -- --

Total Intergovernmental Revenue 1,305,056 -- -- --

Interest Earnings 200,000 -- 10,000 --

Charges for Services 106,836 -- -- --

Other Revenue 148,466 20,000 -- 5,000

Operating Transfers 76,732 -- -- 30,000

Bond Proceeds -- -- -- --

Total 43,208,806$ 4,743,500$ 2,041,000$ 1,238,467$

THREE RIVERS PARK DISTRICT2020 REVENUE BUDGET SUMMARY

Scott

Glen Three Rivers Equipment Asset Total

Lake Operating ISF Management All Funds

Golf Fund Fund Program Budget

-- $ -- $ -- $ -- $ 34,403,291$

-- 90,506 -- -- 1,781,111

-- 30,777 -- -- 236,784

-- 27,000 -- -- 508,480

-- -- -- -- 656,799

15,000 21,696 -- -- 611,696

-- 38,699 -- -- 313,699

-- 6,039 -- -- 348,808

425,641 220,516 -- -- 2,248,157

233,969 68,000 -- -- 562,331

-- -- -- -- 2,102,599

126,250 95,000 -- -- 1,628,250

-- -- -- -- 567,409

56,000 20,329 -- -- 1,847,939

500 16,031 -- -- 870,263

102,055 92,607 -- -- 1,405,887

19,376 17,000 487,421

5,000 800 -- -- 477,550

983,791 745,000 -- -- 16,655,183

-- 62,223 -- -- 723,279

-- 108,790 -- 1,090,000 1,676,880

-- 2,200 -- 6,923,406 7,091,516

-- -- -- -- --

-- 1,592,438 -- 1,050,000 2,642,438

-- 1,765,651 -- 9,063,406 12,134,113

-- -- 10,000 -- 220,000

-- -- 2,951,044 -- 3,057,880

5,000 4,750 150,000 -- 333,216

10,000 -- -- 3,575,000 3,691,732

-- -- -- 8,237,124 8,237,124

998,791$ 2,515,401$ 3,111,044$ 20,875,530$ 78,732,539$

THREE RIVERS PARK DISTRICT2020 EXPENDITURE BUDGET SUMMARY

Hyland




Park and Trail Maintenance

Maintenance 10,055,423$ 1,629,721$ 1,097,003$ 403,251$ Central Services 1,465,820 -- -- --

Total Park and Trail Operations 11,521,243 1,629,721 1,097,003 403,251

Public Safety 1,887,411 -- -- --

Recreation, Education and Natural

Facility Operations 4,259,804 2,005,511 672,451 317,875 Nature and Outdoor Education 6,935,793 -- -- -- Recreation Programming 991,352 -- -- -- Forestry and Horticulture 2,026,163 -- -- -- Wildlife 678,334 -- -- -- Water Resources 647,534 -- -- -- Lessons -- 420,699 72,895 184,637 Other 800,330 -- -- --

Total Recreation, Education and Natural

Resources 16,339,310 2,426,210 745,346 502,512

Administration

Board of Commissioners 202,423 -- -- -- Office of the Superintendent 759,258 -- -- --

Total Administration 961,681 -- -- --

Park Design and Planning

Design 569,394 -- -- -- Planning 693,868 -- -- -- Research 290,487 -- -- -- Information Technology 2,298,849 -- -- -- Other 295,315 -- -- --

Total Park Design and Planning 4,147,913 -- -- --


Hyland




General Government FunctionsFinance, Risk Management

and Debt Administration 1,610,357 378,050 -- 331,550 Communications 1,346,168 -- -- -- Community Engagement 778,549 -- -- -- Human Resources 2,121,805 -- -- -- Guest Relations 729,199 -- -- -- Other 383,165 -- -- --

Total General Government Functions 6,969,243 378,050 -- 331,550

Capital Outlay and Improvements

Equipment 155,600 -- -- -- Amer. With Disabilities Act Compliance -- -- -- -- Capital Enhancement Program -- 60,000 30,000 -- Infrastructure Management Program -- -- -- -- Preservation and Rehabilitation

Program -- -- -- -- Information Technology Program -- -- -- -- Natural Resources Management

Program -- -- -- -- Partnership Projects -- -- -- -- Sustainability Projects -- -- -- --

Total Capital Outlay 155,600 60,000 30,000 --

Operating Transfers 1,206,405 130,000 -- --

Contingency 20,000 119,519 168,651 1,154

Total 43,208,806$ 4,743,500$ 2,041,000$ 1,238,467$


Scott




406,604$ 1,164,253$ -- $ -- $ 14,756,255$

-- 32,000 3,111,044 -- 4,608,864

406,604 1,196,253 3,111,044 -- 19,365,119

-- 156,088 -- -- 2,043,499

343,479 632,255 -- -- 8,231,375

-- 19,160 -- -- 6,954,953

-- 95,414 -- -- 1,086,766

-- -- -- -- 2,026,163

-- -- -- -- 678,334

-- -- -- -- 647,534

65,850 -- -- -- 744,081

-- 118,340 -- -- 918,670

409,329 865,169 -- -- 21,287,876

-- -- -- -- 202,423

-- -- -- -- 759,258

-- -- -- -- 961,681

-- -- -- 170,000 739,394

-- -- -- 170,000 863,868

-- -- -- -- 290,487

-- -- -- -- 2,298,849

-- -- -- -- 295,315

-- -- -- 340,000 4,487,913


Scott




178,500 -- -- -- 2,498,457

-- -- -- -- 1,346,168

-- -- -- -- 778,549

-- -- -- -- 2,121,805

-- -- -- -- 729,199

-- 297,891 -- -- 681,056

178,500 297,891 -- -- 8,155,234

-- -- -- -- 155,600

-- -- -- -- --

-- -- -- 2,096,000 2,186,000

-- -- -- 4,201,000 4,201,000

-- -- -- 2,600,000 2,600,000

-- -- -- 1,100,000 1,100,000

-- -- -- 985,000 985,000

-- -- -- 9,553,530 9,553,530

-- -- -- -- --

-- -- -- 20,535,530 20,781,130

-- -- -- -- 1,336,405

4,358 -- -- -- 313,682

998,791$ 2,515,401$ 3,111,044$ 20,875,530$ 78,732,539$

THREE RIVERS PARK DISTRICT2020 FULL-TIME EQUIVALENT STAFFING

Hyland




Park and Trail Maintenance

Maintenance 80.10 9.40 5.15 1.70 Central Services 10.70 -- -- --

Total Park and Trail Operations 90.80 9.40 5.15 1.70

Public Safety 14.00 -- -- --

Recreation, Education and Natural

Resources

Facility Operations 35.28 12.14 2.98 2.16 Nature and Outdoor Education 70.15 -- -- -- Recreation Programming 8.50 -- -- -- Forestry and Horticulture 17.00 -- -- -- Wildlife 5.00 -- -- -- Water Resources 5.00 -- -- -- Lessons -- 1.00 0.20 0.80 Other 4.25 -- -- --

Total Recreation, Education and Natural

Resources 145.18 13.14 3.18 2.96

Administration

Board of Commissioners -- -- -- -- Office of the Superintendent 3.75 -- -- --

Total Administration 3.75 -- -- --

Park Design and Planning

Design 5.00 -- -- -- Planning 5.50 -- -- -- Research 2.00 -- -- -- Information Technology 12.50 -- -- -- Other 2.00 -- -- --

Total Park Design and Planning 27.00 -- -- --

General Government FunctionsFinance, Risk Management

and Debt Administration 11.00 -- -- -- Communications 12.00 -- -- -- Community Engagement 8.00 Human Resources 10.00 -- -- Guest Relations 9.25 -- -- --

Total General Government Functions 50.25 -- -- --

Total Full-Time Equivalent Positions 330.98 22.54 8.33 4.66

Seasonal Employee Hours 240,455 79,199 27,023 12,128

THREE RIVERS PARK DISTRICT2020 FULL-TIME EQUIVALENT STAFFING

Scott




2.15 9.00 0.50 -- 108.00

-- 0.30 10.00 -- 21.00

2.15 9.30 10.50 -- 129.00

-- -- -- -- 14.00

2.05 6.42 -- -- 61.03

-- 0.30 -- -- 70.45

-- 0.80 -- -- 9.30

-- -- -- -- 17.00

-- -- -- -- 5.00

-- -- -- -- 5.00

-- -- -- -- 2.00

-- 2.00 -- -- 6.25

2.05 9.52 -- -- 176.03

-- -- -- -- --

-- -- -- 0.25 4.00

-- -- -- 0.25 4.00

-- -- -- 3.00 8.00

-- 1.00 -- -- 6.50

-- -- -- -- 2.00

-- -- -- -- 12.50

-- -- -- -- 2.00

-- 1.00 -- 3.00 31.00

-- -- -- -- 11.00

-- -- -- -- 12.00

8.00

-- -- -- -- 10.00

-- -- -- -- 9.25

-- -- -- -- 50.25

4.20 19.82 10.50 3.25 404.28

11,005 24,680 -- -- 394,490

2020 General Fund

Operating Budget November 14, 2019

2020 GENERAL FUND OPERATING BUDGET

TABLE OF CONTENTS

Page

Introduction ......................................................................................................... 1

Priorities of the 2020 General Fund Operating Budget .............................................. 1

Challenges Facing the Park District in 2020 and Beyond ............................................ 2

Funding for the 2020 General Fund Operating Budget ............................................... 3

Expenses included in the 2020 General Fund Operating Budget ............................... 4-5

Financial Summaries

Revenue Summary by Source ......................................................................... 6

Expenditure Summary by Type ....................................................................... 7

Expenditure Summary by Function ............................................................... 8-9

Comparison of Actual 2019 and Estimated 2020 Property Tax Levy .................... 10

Comparison of 2019 and Estimated 2020 Property Tax Amounts for

Selected Residential Properties ................................................................ 11

Full Time Equivalent Positions by Division .......................................................... 12-16

- 1 -

Introduction

An annual budget is often viewed as a set of numbers showing what resources are available and how

an organization is planning to use them. However, the real value of a budget comes from

understanding the organization’s goals and priorities that helped determine how the resources would

be used, as well as how the organization plans to react to various external factors. By viewing the

Park District’s 2020 General Fund Operating Budget in this manner, readers can gain insight into

what the Park District is attempting to accomplish and the challenges it faces.

Three Rivers Park District was created in 1957 and is responsible for managing approximately 27,000

acres of parkland and hundreds of miles of trails in the suburbs of Minneapolis. The Park District’s

mission is to “promote environmental stewardship through recreation and education in a natural

resource based park system.” This mission requires the Park District to consider how best to manage

and preserve natural resources while providing unique recreational and educational opportunities.

Inclusion of these two core values in the mission statement is meant to ensure the Park District

considers both issues financially and philosophically as decisions are made. The 2020 General Fund

Budget provides an outline of how the Park District intends to meet these conflicting goals.

Priorities of the 2020 General Fund Operating Budget

The Park District’s 2020 General Fund Operating Budget totals $43,208,806 and provides funding for

the priorities identified below through a combination of property taxes, park guest fees, and other

sources.

Continue to provide high quality facilities, programs and recreational opportunities.

The 2020 General Fund Operating Budget continues to provide the public with the high-quality

facilities, programs and recreational opportunities for which the Park District is known and respected.

The Park District’s facilities, including visitor centers, nature centers, play areas, picnic shelters and

trails, provide users with unique opportunities to learn about and interact with their surroundings.

Educational programs led by highly skilled naturalists and recreation staff provide wonderful

opportunities to recreate and/or learn about the natural world. And, through a variety of casual

recreation opportunities, including biking and hiking on more than 165 miles of regional trails,

swimming in a lake or a chlorinated swim pond, and cross-country skiing just to name a few, the

Park District is dedicated to meeting the desires of its users.

Priority for funding in 2020 was given to those budget initiatives that maintain and support the level

of service provided in past years including the appropriate compensation for staff, well maintained

tools and equipment to allow staff to work effectively and efficiently and adequate staffing levels to

meet the needs and expectations of park guests.

Continue to manage natural resources, be a leader in natural resource management issues and

educate the public on natural resource management issues.

Management of open space and natural resources and the education of natural resources issues

continues to grow in importance. Invasive species, both aquatic and land based, continue to impact

natural resources and the Park District maintains its leadership role and works closely with state and

local partners in managing and controlling these threats. The 2020 General Fund Operating Budget

will continue to provide the resources necessary for water quality testing and studies, wildlife study

and management, forest and prairie restoration and maintenance of landscaped areas by funding

the hiring and retention of highly qualified staff, many of whom are viewed as experts in their fields

and providing them with the funding needed to efficiently and effectively do their jobs.

- 2 -

Provide value and equity to the taxpayers of Three Rivers Park District.

Three Rivers Park District receives funding from residents of suburban Hennepin County through a

property tax levy. The Park District has always valued the taxpayer’s support and continually works

to minimize tax increases. Past budgets have included the elimination or reallocation of costs

associated with lower priorities as well as seeking new or increased revenues from other sources.

The 2020 General Fund Operating Budget continues these priorities. In addition, operational

changes, including relocating existing staff for a portion of the year, will be made to maximize the

benefits to suburban Hennepin County taxpayers.

Provide services to Park District users both within existing park locations and in resident’s local

communities.

The Park District serves 44 municipalities and has long identified the need to provide services in the

communities lacking regional parks. Over the last several years, the Park District has invested in

programs and partnerships to increase our presence in many communities through visits to

community festivals and parks, collaborative educational programming at a variety of sites outside

of our parks, development of recreation and educational nodes along regional trails, programs as

part of school curriculums and working with other partners to reach targeted populations. The 2020

budget continues these efforts by funding ways to make people more aware of the Park District and

its programs, expanding outreach programs aimed at underrepresented groups and providing more

options outside of park facilities.

Challenges Facing the Park District in 2020 and Beyond

Park users continue to enjoy the

District’s parks and trails in record

numbers. Visitation continues to

increase, albeit very slightly for

2018, and the District anticipates

annual visitation increases to

continue for the foreseeable

future.

Increased visitation, combined

with the high quality of service the

District provides, is having an

impact on the 2020 budget and

will continue to impact the costs

of operating and maintaining both

parks and trails. Wages and

benefits account for 76% of the

General Fund Budget. Increases in wages and benefits are influenced by internal factors (such as

contracts, insurance premiums etc.) and external factors (labor market, state mandated minimum

wage etc.) making it a challenge to continue to offer a high level of service while limiting property

taxes. The 2020 budget certainly faced this challenge and the District expects to deal with this

challenge when developing future budgets.

4.4

4

4.9

0

5.2

8

5.6

2

5.6

9

5.8

4

5.7

8

5.7

1

7.2

9

7.2

6

2.9

7

3.3

4

3.8

2

3.9

8

4.3

8

4.6

0

4.7

5

4.9

5

5.3

8

5.4

9

0

2

4

6

8

10

12

Mill

ion

s

Park and Trail Users

Park Users Trail Users

- 3 -

The increased need to be proactive in protecting natural resources from invasive species and

contamination continues to grow. Aquatic invasive species have infiltrated many water bodies in the

Park District’s jurisdiction. Treatment to eliminate invasives along with efforts to prevent their

spreading can be effective but are also expensive. Forest and prairie invasive species also continue

to need attention to preserve those ecosystems. While the Park District can be a leader in controlling

invasive species, educating park users and cooperating with other interested groups is absolutely

necessary to be successful. The 2020 budget addresses these issues and contains plans to engage

the public and other partners. Future budgets will need to continue to include these efforts and the

costs associated with them.

The Park District’s largest revenue stream comes from the property tax levied against all property in

suburban Hennepin County. The property tax levy has two components; an operating levy and a

debt service levy. The operating levy is used to fund daily operations and the Board of Commissioners

has the responsibility for setting the operating levy each year. The operating levy is limited by state

statute to .03224% of taxable market value. The Park District monitors its levy compared to this

limit annually, but has always been well below the limit. The levy limit for 2020 is $41,933,653 while

the actual operating levy is $34,620,957. The second component, the debt service levy, must be

used to pay the principal and interest on debt issued for park acquisition and improvements. This

amount can be decreased if adequate funds are on hand to help pay principal and interest costs.

The combined impact of the two components of the

tax levy are what the taxpayer sees and hence, the

overall tax levy is the amount the Park District has

worked extremely hard to control. As the table to the

left shows, the Park District has avoided large annual

tax increases. During the same period, the District

has continued to provide core services while adding

trails and new services. Decreases to the debt service

levy have often resulted in corresponding changes to

the operating levy in an effort to not increase the tax

burden of suburban Hennepin County residents. In

fact between 2010 and 2019, the total tax levy

increased by $460,000, or 1.1% with no increase in

the overall tax levy since 2016. The ability to convert

debt service levy decreases into operating levy

increases is no longer a mechanism available to

continue to fund operational increases. Therefore,

2020 represents the first tax levy increase for the Park

District in the last four years.

In an effort to plan for the future, the Park District put together a plan to limit property tax increases

while still allowing for operational growth and anticipated future debt service costs. This plan projects

property tax increases for the next 5 years to be between 3 and 4% each year. This plan provides

a starting point for future budgets and the actual tax levy increase will be determined annually based

on priorities and the District’s ability to use other strategies to balance the budget. These other

strategies, which were used while constructing the 2020 budget, include reallocating resources to

higher priority activities and increasing user fees and will continue to be part of the annual budget

process.

The Park District has been reviewing its’ role in providing services to the public in an ever changing

world. The completion of the District’s 2040 System Plan identifies the Park District’s vision and

goals for the next 20 years and will guide decision making and budget priorities. The vision of the

2040 system plan is to make nature easily accessible for all people to experience and appreciate on

a regular basis, foster connections to nature through high quality education programs and

Property Tax Levy History

Year

Levy Amount (in

millions)

Percent

Change

2010 40.97 3.0%

2011 40.17 (2.0%)

2012 40.28 0.3%

2013 40.28 --

2014 40.30 --

2015 41.21 2.3%

2016 41.47 0.6%

2017 41.46 --

2018 41.44 --

2019 41.43 --

2020 42.63 2.9%

- 4 -

recreational offerings and inspire curiosity, promote stewardship and improve the quality of life while

preserving natural resources for future generations.

Achieving this vision will require the Park District to continue looking at how and where recreational

services are provided and will need to include searching for partners to help provide services.

Currently the Park District partners with a number of cities, school districts and other organizations

to provide recreational and educational services. Future partnerships will be needed if the Park

District is to continue to meet the user’s and taxpayer’s recreational and educational needs and

desires while facing increasing costs driven by market conditions and continued increase in the

number of park visits and requested services.

Funding for the 2020 General Fund Operating Budget

Funding for the 2020 General Fund Operating Budget is provided by property taxes, user fees,

intergovernmental revenues and other miscellaneous revenues. The following table summarizes the

sources of funding over the last 4 years:

Source of Revenue

2017

Actual

2018

Actual

2019

Budget

2020

Budget

2020 Budget Over/(Under) 2019

Budget

Dollars %

Property Taxes $28,521,005 $31,159,542 $30,684,641 $34,046,186 $3,361,545 10.95%

Park Use 6,525,731 7,540,804 7,325,530 7,325,530 --- ---

Grants-Met Council 942,831 919,831 1,139,146 1,139,146 --- ---

Grants-Other 409,261 447,810 165,910 165,910 --- ---

Interfund Transfers 65,040 54,092 76,732 76,732 --- ---

Interest Income 177,238 188,208 200,000 200,000 --- ---

Other Revenue 394,066 418,395 246,302 255,302 9,000 3.65%

Total Revenue $37,035,172 $40,728,682 $39,838,261 $43,208,806 $3,370,545 8.46%

The increase in property tax revenue is a large amount, however, it is also a deceiving number. The

increase has the following three components that make up the amount.

1. A permanent increase to finance ongoing operations - $1,366,545. This amount is an increase

to the tax levy in 2020.

2. An increase that is offset by a similar decrease in the debt service levy - $895,000. This

amount is an increase in the operating budget but not an increase in the overall tax levy since

it was included as part of the debt service levy in prior years. It will remain as part of the

operating budget and levy in future years.

3. An increase that is a one year decrease in the debt service levy - $1,100,000. This amount

is being used to fund one-time expenditures including capital equipment and park

improvements in 2020 that will not be a part of the 2021 operating budget since this amount

will be needed for the debt service levy in 2021.

In other words, the operating budget has a permanent increase of $2,261,545 with $1,366,545 being

generated by an increase in taxes and $895,000 being attributable to a reallocation of taxes from

the debt service levy.

As mentioned earlier, the Park District’s total tax levy for 2020 will be $42,630,464, an 2.9% increase

over the 2019 levy.

The budget does not include any changes to park use revenue, but this does not mean that things

are staying the same. During 2020, the District intends to do a review of fees to determine if the

existing fee structure and fee amounts are appropriate and meet the goal of providing value and

- 5 -

equity to taxpayers. Any budget impact of this review will be reflected in the 2021 General Fund

Budget.

A more detailed listing of revenues in the 2020 budget can be found on the Revenue Summary by

Source table included on page 6.

Expenses included in the 2020 General Fund Operating Budget

Expenses contained in the 2020 General Fund Operating Budget are related to the costs for wages

and benefits, supplies, services and other charges required to carry out the Park District’s day to day

operations. Major changes from 2019 include the following:

• Increased wage costs due to 2020 salary

adjustments including a 1.5% general wage

increase and the continuation of

performance and step-based pay systems.

($952,258)

• Increased health insurance premiums that

are shared between the Park District and its

employees ($435,336).

• Changes to staffing to realign staff

resources with the goals and priorities of

the District (reduction of $17,267).

• Changes to seasonal staffing to increase

staffing levels at various sites and increase

budgeted pay rates to account for the

increase in the state mandated minimum

wage and market driven wages ($141,256).

• Additional seasonal staffing to expand

programming and interaction opportunities

with underserved groups ($26,273).

• Increased the contribution from the General

Fund to manage the costs of operating and

maintaining the District’s fleet of vehicles and equipment. This was the first increase in the

General Fund’s contribution in five years ($300,000).

• Increased costs of utilities based on usage and increasing costs ($45,000).

• Increased cost of credit card fees based on card usage by park guests ($45,000).

• A decrease in the budgeted contingency, reducing the amount budgeted to $20,000 (reduction

of $67,066).

• One-time transfer to the Equipment Fund for the replacement of nine vehicles and other

equipment that are overdue for replacement but were delayed due to funding issues ($400,000).

• A one-time transfer to the Asset Management Program to fund park improvements ($775,000).

• A variety of one-time signage and equipment costs ($325,000)

Summaries of expenses by type and by function can be found in the following section starting on

page 7.

75.54%

4.00%14.11%

3.15%

0.41% 2.79%

General Fund Expenses

Wages and Benefits Supplies Services

Other Charges Capital Outlay Transfers

- 6 -

2020 Budget2019 Over/(Under)

2017 2018 Amended 2020 2019 BudgetSource of Revenue Actual Actual Budget Budget Dollars %

Property TaxesCurrent 28,580,153 31,213,854 30,566,993 33,928,538 $3,361,545 11.00% Delinquent (59,148) (54,312) 117,648 117,648 -- -- Total Property Taxes 28,521,005 31,159,542 30,684,641 34,046,186 3,361,545 10.97%

Park UseSpecial Use Fees 1,072,236 1,070,565 1,274,568 1,274,568 -- -- Public Programming 942,797 1,031,545 955,563 963,275 7,712 .81% Group Education 658,947 650,007 735,242 727,330 (7,912) (1.08%) Reservations 128,243 229,079 206,007 206,007 -- -- Rental 251,129 373,715 311,725 311,925 200 .06% Camping 481,936 546,304 481,480 481,480 -- -- Tubing 373,102 733,431 567,409 567,409 -- -- Cross Country Ski Fees 573,412 698,958 575,000 575,000 -- -- Facility Use Fees 723,313 621,757 705,232 705,232 -- -- Concessions 578,450 654,535 664,610 664,610 -- -- Other 742,166 930,909 848,694 848,694 -- -- Total Park Use 6,525,731 7,540,805 7,325,530 7,325,530 -- --

Intergovernmental State - Oper. & Maint 684,059 661,056 661,056 661,056 -- -- State - PERA Aid 45,910 45,910 45,910 45,910 -- -- State - Public Safety 133,909 132,792 120,000 120,000 -- -- State - Lottery In Leiu of 258,772 258,772 478,090 478,090 -- -- Other State Grants 157,294 152,680 -- -- -- -- Local Grants 72,148 116,431 -- -- -- -- Total Grants 1,352,092 1,367,641 1,305,056 1,305,056 -- --

TransfersOperating Transfers From:Noerenberg Trust Fund 34,044 32,085 56,732 56,732 -- -- Donations Fund 30,996 22,007 20,000 20,000 -- -- Park Maintenance Fund -- -- -- -- -- -- Total Transfers 65,040 54,092 76,732 76,732 -- --

OtherInterest Income 170,682 157,632 200,000 200,000 -- --

Unrealized Gain/(Loss)

on Investments 6,556 30,576 -- -- -- -- -- -- Charges for Services 99,577 87,492 106,836 106,836 -- -- Fines and Forfeitures 53,618 49,841 25,000 25,000 -- -- Miscellaneous Revenue 240,871 281,061 114,466 123,466 9,000 7.86% Total Other 571,304 606,602 446,302 455,302 9,000 2.02%

Total Revenue $37,035,172 $40,728,682 $39,838,261 $43,208,806 $3,370,545 8.46%

- 7 -

2019

Type of 2017 2018 Amended 2020

Expenditure Actual Actual Budget Budget Dollars Percent

Personal

Services 28,767,927$ 29,960,954$ 31,088,515$ 32,639,919$ 1,551,404$ 4.99%

Commodities

and Supplies 1,630,986 1,532,695 1,609,019 1,728,405 119,386 7.42%

Contracted

Services 5,369,763 5,577,575 5,522,929 6,097,197 574,268 10.40%

Other Charges 1,367,929 1,359,735 1,318,727 1,361,280 42,553 3.23%

Capital Outlay 538,267 545,701 180,600 155,600 (25,000) (13.84%)

Contingency -- -- 87,066 20,000 (67,066) (77.03%)

Transfers to

Other Funds 2,784,757 1,017,947 31,405 1,206,405 1,175,000 3,741.44%

TOTAL 40,459,629$ 39,994,607$ 39,838,261$ 43,208,806$ 3,370,545$ 8.46%

Over (Under)

2019 Budget

2020 Budget


EXPENDITURE SUMMARY BY TYPE

- 8 -


EXPENDITURE SUMMARY BY FUNCTION

2019 Over/(Under)

2017 2018 Amended 2020 2019 Budget

Actual Actual Budget Budget Dollars Percent

Park Maintenance

Park and Trail

Maintenance $ 8,211,253 $ 8,713,958 $ 9,027,388 $ 9,613,492 $ 586,104 6.49%

Park Maintenance

Management 631,243 364,221 424,378 441,931 17,553 4.14%

Carpentry 575,281 620,015 681,638 712,088 30,450 4.47%

Central Services 678,578 703,101 711,181 753,732 42,551 5.98%

10,096,355 10,401,295 10,844,585 11,521,243 676,658 6.24%

Public Safety 1,970,708 1,910,529 1,856,848 1,887,411 30,563 1.65%

Recreation, Education

and Natural Resources

Park Facility Services 2,791,536 3,044,716 3,138,164 3,343,299 205,135 6.54%

Park Facility Management 840,387 880,286 889,357 916,505 27,148 3.05%

Nature and Outdoor

Education 5,611,435 5,958,398 6,104,153 6,472,962 368,809 6.04%

Outdoor Education

Management 44,281 82,750 137,888 462,831 324,943 235.66%

Recreation Programming 765,459 883,691 947,286 991,352 44,066 4.65%

Forestry and Horticulture 1,863,906 1,875,348 1,969,097 2,026,163 57,066 2.90%

Wildlife 663,978 739,623 633,948 678,334 44,386 7.00%

Water Resources 551,708 522,956 599,053 647,534 48,481 8.09%

Natural Resources

Management 179,505 156,108 240,530 253,373 12,843 5.34%

Division Administration 632,306 407,652 581,528 546,957 (34,571) (5.94%)

Total Recreation,

Education and

Natural Resources 13,944,501 14,551,528 15,241,004 16,339,310 1,098,306 7.21%

Park Design, Planning and Technology

Design/Development 579,189 555,639 546,579 569,394 22,815 4.17%

Planning 580,701 600,750 659,942 693,868 33,926 5.14%

Research 264,237 276,097 268,034 290,487 22,453 8.38%

Technology 1,914,998 2,155,983 2,224,550 2,298,849 74,299 3.34%

Division Administration 265,638 282,816 293,391 295,315 1,924 0.66%

Total Park Design

and Planning 3,604,763 3,871,285 3,992,496 4,147,913 155,417 3.89%

2020 Budget

- 9 -


EXPENDITURE SUMMARY BY FUNCTION

2019 Over/(Under)

2017 2018 Amended 2020 2019 Budget

Actual Actual Budget Budget Dollars Percent

Administration

Board of Commissioners 165,899 171,640 199,126 202,423 3,297 1.66%

Office of the

Superintendent 890,951 814,438 775,865 759,258 (16,607) (2.14%)

Total Administration 1,056,850 986,078 974,991 961,681 (13,310) (1.37%)

General Government

Functions

Finance 1,896,026 1,999,310 1,555,587 1,610,357 54,770 3.52%

Communications 1,123,064 1,028,197 1,141,373 1,346,168 204,795 17.94%

Community

Engagement/Outreach 677,733 674,983 816,002 778,549 (37,453) (4.59%)

Guest Relations 484,993 531,756 602,358 729,199 126,841 21.06%

Human Resources 2,001,457 2,059,276 2,152,126 2,121,805 (30,321) (1.41%)

Administration 280,155 416,722 361,820 383,165 21,345 5.90%

Total General

Government Functions 6,463,428 6,710,244 6,629,266 6,969,243 339,977 5.13%

Capital Outlay 538,267 545,701 180,600 155,600 (25,000) (13.84%)

Operating Transfers 2,784,757 1,017,947 31,405 1,206,405 1,175,000 3,741.44%

Contingency -- -- 87,066 20,000 (67,066) (77.03%)

TOTAL EXPENDITURES $ 40,459,629 $39,994,607 $39,838,261 $43,208,806 $3,370,545 8.46%

2020 Budget

THREE RIVERS PARK DISTRICT

COMPARISON OF ACTUAL 2019 AND ESTIMATED 2020 PROPERTY TAX LEVY

OPERATING BUDGET DEBT SERVICE TOTAL

2019 2020 2019 2020 2019 2020

Gross amount required from

Property Tax $30,566,993 $33,928,538 $10,234,712 $8,009,182 $40,801,705 $41,937,720

Divided by collection rate of

98.0% (Operating Budget only) 98% 98% N/A N/A N/A N/A

Amount required from Property

Tax Levy $31,190,809 $34,620,957 $10,234,712 $8,009,182 $41,425,521 $42,630,139

Percent Increase 2.91%

(Operating Budget=75.29%)

(Debt Service=24.71%)

Less: Fiscal Disparities (2,468,152) (2,671,491) (809,880) (618,020) (3,278,032) (3,289,511)

LOCAL LEVY NEEDED $28,722,657 $31,949,466 $9,424,832 $7,391,162 $38,147,489 $39,340,628

Value used for levy rate $1,288,863,127 $1,378,733,464 $1,288,863,127 $1,378,733,464 $1,288,863,127 $1,378,733,464

(x) Net Tax Capacity Rate 0.02229 0.02317 0.00732 0.00536 0.02961 0.02853

LEVY BY HENNEPIN COUNTY $28,728,759 $31,945,254 $9,434,478 $7,390,011 $38,163,237 $39,335,266

Total Market Value $130,067,162,383

Percentage 0.03224%

41,933,653

2020 Property Tax Levy 34,620,957

Unused Tax Levy Authority $7,312,696

- 10 -

Tax Levy for Operations Limit


COMPARISON OF 2019 AND ESTIMATED 2020 PROPERTY TAX AMOUNTS

FOR SELECTED RESIDENTIAL PROPERTIES

OPERATING BUDGET DEBT SERVICE TOTAL

2019 2020 2019 2020 2019 2020

If market value = $250,000 in 2019 $250,000 $265,500 $250,000 $265,500 $250,000 $265,500

Market Value Exclusion $14,740 $13,345 $14,740 $13,345 $14,740 $13,345

Tax Capacity @ 1.00% $2,353 $2,522 $2,353 $2,522 $2,353 $2,522

(x) Net Tax Capacity Rate (decimal) 0.02229 0.02317 0.00732 0.00536 0.02961 0.02853

Three Rivers Park District Tax $52.45 $58.43 $17.22 $13.52 $69.67 $71.95


Market Value Exclusion $7,990 $6,177 $7,990 $6,177 $7,990 $6,177

Tax Capacity @ 1.00% $3,171 $3,390 $3,171 $3,390 $3,171 $3,390




Market Value Exclusion $1,240 $0 $1,240 $0 $1,240 $0

Tax Capacity @ 1.00% $3,988 $4,248 $3,988 $4,248 $3,988 $4,248



- 11 -

For each example, it is assumed that the market value of the property from 2019 to 2020 will increase by 6.2% which is the increase in

valuation for the Park District as a whole.

The Market Value Exclusion is a method used by the state to subsidies residential property taxes by decreasing their taxable value. It is

a graduated system providing greater relief for lower valued properties. It is calculated as 40% of a homes value if the home is valued

under $76,000. For properties over $76,000, the exclusion is $30,400 minus 9% of the value over $76,000.

- 12 -


FULL TIME EQUIVALENT POSITIONS

Positions 2019 2020

Director of Maintenance (1) 0.50 0.50

Senior Manager of Parks and Trails Maintenance (1) 1.00 1.00

Park Maintenance Supervisor (6) 6.00 6.00

Ski and Golf Maintenance Supervisor (1) 0.35 0.35

Golf Maintenance Supervisor (1) 0.20 0.20

Crew Chief (11) 11.00 11.00

Park Technician (19) 16.15 15.95

Park Keeper (12) 12.00 12.00

Park Worker (14) 14.00 14.00

Dam Operations Specialist (1) 1.00 1.00

Golf Specialist - (1) 0.20 0.20

Ski Hill Specialist - (1) 1.00 1.00

Project Technician (1) 1.00 1.00

Golf Technician (1) 0.40 0.40

Custodian (15) 14.50 14.50

Administrative Specialist (1) 1.00 1.00

Central Services Coordinator (1) 1.00 1.00

Electric/Building Supervisor (1) 1.00 1.00

Electrician (1) 1.00 1.00

HVAC Specialist - (1) 1.00 1.00

Construction Services Supervisor (1) 1.00 1.00

Carpenter (6) 5.70 5.70

Total – Regular Full Time Equivalent Positions 91.00 90.80

Total – Temporary/Intermittent Hours 61,493 61,685

Positions 2019 2020

Director of Public Safety (1) 1.00 1.00

Administrative Assistant (1) 1.00 1.00

Sergeant (2) 2.00 2.00

Police Officers (12) 10.00 10.00


Total – Temporary/Intermittent Hours 0 0

Note: Positions shown are for the General Fund Operating Budget Only. Some positions

may be split between the General Fund Operating Budget and other budgets.

PARK AND TRAIL MAINTENANCE

Full-Time Equivalents

PUBLIC SAFETY


- 13 -



DIVISION OF RECREATION, EDUCATION AND NATURAL

RESOURCES


Positions 2019 2020

Associate Superintendent for Recreation, Education and Natural

Resources (1) 1.00 1.00

Golf Operations Supervisor (1) 0.25 0.25

Program and Facility Coordinator (1) 1.00 1.00

Director of Facility Services (1) 1.00 1.00

Park Operations Supervisor (5) 5.00 5.00

Alpine Patrol Supervisor (1) 0.10 0.10

Golf Operations Supervisor (1) 0.20 0.20

Facility Supervisor (5) 5.50 5.50

Shift Leader (6) 2.35 2.35

Lead Facility Attendant (4) 2.30 2.30

Facility Attendant (3) 1.43 1.43

Facility Coordinator (2) 2.70 2.70

Ski School Supervisor (1) 1.00 1.00

Golf Program Supervisor (1) 0.20 0.20

Food Service Supervisor (1) 0.70 0.70

Public Service Officer Supervisor (1) 1.00 1.00

Park Service Assistant (8) 7.80 7.80

Park Security Supervisor (1) 1.00 1.00

Division Support Assistants (3) 3.00 3.00

Recreation Supervisor (1) 1.00 1.00

Recreation Program Specialist (6) 5.20 5.20

Outdoor Recreation Educator (2) 1.30 1.30

Program Secretary (1) 1.00 1.00

Director of Natural Resources Management (1) 1.00 1.00

Senior Manager of Forestry (1) 1.00 1.00

Horticulture Operations Supervisor (1) 1.00 1.00

Landscape Specialist (1) 1.00 1.00

Gardener (1) 1.00 1.00

Forestry Operations Manager (1) 1.00 1.00

Invasive Species Coordinator 1.00 1.00

Natural Resources Specialist – Forestry (1) 1.00 1.00

Forestry Specialist (1) 1.00 1.00

Nursery Operations Specialist (1) 1.00 1.00

Propagation Specialist (1) 1.00 1.00

Technicians (4) 4.00 4.00

Forestry Keepers (3) 3.00 3.00

Senior Manager for Wildlife (1) 1.00 1.00

Natural Resources Specialist – Wildlife (1) 1.00 1.00

Wildlife Biologist (1) 1.00 1.00

Wildlife Specialist (2) 2.00 2.00

Senior Manager for Water Resources (1) 1.00 1.00

Water Resources Supervisor (1) 1.00 1.00

Natural Resources Specialist-Water Resources (2) 2.00 2.00

Water Resources Technician (1) 1.00 1.00

Secretary (1) 1.00 1.00

Note: Positions shown are for the General Fund Operating Budget Only.

- 14 -



DIVISION OF RECREATION, EDUCATION AND NATURAL RESOURCES

(Continued)


Positions 2019 2020

Director of Outdoor Education (1) 1.00 1.00

Division Coordinator (1) 1.00 1.00

Nature Center Education Supervisor (5) 5.00 5.00

Interpretive Naturalist (28) 24.10 24.10

Naturalist Programmer (3) 1.30 1.30

Environmental Educator 1.00 1.00

Office Support Assistant (9) 5.70 5.70

Nature Center Secretary/ Receptionist (1) 0.80 0.80

Food Service Supervisor (1) 0.60 0.60

Landing/Cultural Heritage Manager (1) 1.00 1.00

Cultural Heritage Intrepreter (6) 4.10 4.10


Silverwood Park Supervisor (1) 1.00 1.00


Farm and Art Educator (1) 0.50 0.50

Café Supervisor (1) 0.60 0.60

Lead Barista (5) 3.00 3.00

Art Program Coordinator (1) 1.00 1.00

Art Educator (5) 4.05 4.05

Art Programmer (2) 1.10 1.10



Gale Woods Farm Supervisor (1) 1.00 1.00

Farm Operators Specialist (1) 1.00 1.00

Farm Program Coordinator (1) 1.00 1.00

Farm and Art Educator (1) 0.50 0.50

Farm Educator (5) 3.80 3.80

Community Supported Agriculture Coordinator (1) 0.80 0.80


Total - Regular Full Time Equivalent Positions 145.18 145.18

Total - Temporary/Intermittent Hours 164,170 169,958

Division of Administration Full-Time Equivalents

Positions 2019 2020

Commissioners (7)

Superintendent (1) 1.00 1.00

Executive Assistant (1) 1.00 1.00

Adminstrative Assistant (1) 1.00 1.00

Legal Counsel (1) 0.75 0.75

Total - Regular Full Time Equivalent Positions 3.75 3.75

Total - Temporary/Intermittent Hours 0.00 0.00

- 15 -



DIVISION OF PARK DESIGN AND PLANNINGFull-Time Equivalents

Positions 2019 2020

Associate Superintendent for Design and Planning (1) 1.00 1.00


Director of Design (1) 1.00 1.00

Senior Manager of Engineering (1) 1.00 1.00

Project Manager (1) 1.00 1.00

Senior Engineering Technician (1) 1.00 1.00

Landscape Architect (1) 1.00 1.00

Director of Planning (1) 1.00 1.00

Principal Planner (1) 1.00 1.00

Planner (1) 0.50 0.50

Landscape Architect (1) 1.00 1.00

Senior Manager of Regional Trails (1) 1.00 1.00

Senior Manager of Research (1) 1.00 1.00

Research and Evaluation Coordinator (1) 1.00 1.00

Administrative Specialist (1) 1.00 1.00

Director of Information Technology (1) 1.00 1.00

Senior Manager of Technology Infrastructure (1) 1.00 1.00

IT Network Administrator (1) 1.00 1.00

Computer Network Technician (1) 1.00 1.00

Recreation Software Administrator 1.00 1.00

Senior Manager of GIS/ Business Applications (1) 1.00 1.00

GIS Technician (2) 2.00 2.00

Enterprise Applications Administrator (1) 1.00 1.00

IT Support Analyst (2) 2.00 2.00

IT Support Technician (1) 1.00 1.00

Information Technology Clerk (1) 0.50 0.50



GENERAL GOVERNMENT FUNCTIONSFull-Time Equivalents

Positions 2019 2020

Chief Financial Officer (1) 1.00 1.00

Senior Finance Manager (1) 1.00 1.00

Accountant I (1) 1.00 1.00

Accounting Technician (2) 2.00 2.00

Treasury Manager (1) 1.00 1.00

Revenue Analysts (3) 3.80 3.00

Accountant II (1) 1.00 1.00Records Management Clerk (1) 1.00 1.00

Note: Positions shown are for the General Fund Operating Budget Only. Some positions

may be split between the General Fund Operating Budget and other budgets.

- 16 -



GENERAL GOVERNMENT FUNCTIONS - Continued


Positions 2019 2020

Director of Marketing and Community Engagement (1) 1.00 1.00

Media and Intergovernmental Relations Specialist (1) 1.00 1.00

Communications Manager (1) 1.00 1.00

Marketing and Communciations Coordinator (1) 1.00 1.00

Senior Graphic Designer (2) 2.00 2.00

Photo/Video Media Specialist (1) 1.00 1.00

Marketing Specialist 1.00 1.00

Web Coordinator (1) 1.00 1.00

Digital Marketing Assistant 1.00 1.00

Media Relations Specialist (1) 1.00 1.00

Community Engagement Supervisor (1) 1.00 1.00

Community Engagement Specialist (2) 2.50 2.50

Volunteer and Donor Relations Supervisor (1) 1.00 1.00

Volunteer Resources Coordinator (2) 2.00 2.00


Guest Services Manager (1) 1.00 1.00

Guest Services Sales Specialist (1) 1.00 1.00

Lead Guest Services Representative (1) 1.00 1.00

Guest Services Representative (2) 2.30 2.30

Event and Sponsorship Coordinator (1) 1.00 1.00

Sales and Event Coordinator (1) 1.00 1.00

Sales and Event Assistant (1) 0.70 0.70



Director of Human Resources (1) 1.00 1.00

Human Resources Manager (1) 1.00 1.00

Human Resources Generalist (1) 1.00 1.00

Human Resources Partner (3) 3.00 3.00

Payroll and Benefits Coordinator (1) 1.00 1.00

Safety Videographer/Producer (1) 1.00 1.00

Organizational Development Manager (1) 1.00 1.00

Organizational Development Coordinator (1) 1.00 1.00



TOTAL GENERAL FUND 2020

OPERATING BUDGET


Positions 2019 2020



1 | P a g e

2020 Operating Budget

Hyland Hills Ski Area

November 2019

2 | P a g e

Three Rivers Park District

Hyland Hills Ski Area 2020 Operating Budget

Table of Contents

Executive Summary ........................................................... 3

Overview of the 2018 and 2019 Seasons ....................................... 3

2020 Budget .................................................................................. 3

Revenue Summary ............................................................. 5

Recommended Fee Changes ............................................... 6

Expenditure Summary........................................................ 7

Comparative Rates ............................................................. 9

Staffing Plan .................................................................... 10

Prepared by:

Howard Koolick, Chief Financial Officer Jeff May, Director of Enterprise Operations

Doug Berens, Director of Maintenance Brian Brown, Parks and Trails Maintenance Manager

Andrew Berns, Operations Supervisor David Thomas, Ski Maintenance Supervisor

3 | P a g e


Executive Summary

Overview of 2018 and 2019

While Hyland Hills budgets and reports on a calendar year, operations are easier to review on

a seasonal basis. Like the previous season, the 2018-19 ski season began earlier than

normal, with an early cold snap allowing the ski hill to make enough snow to open on

November 16th. The weather during the important holiday break was good with only 2 days

of poor weather enabling the 18-19 ski season to get off to a terrific start.

The remainder of the season saw well-timed snow events, comfortable outdoor recreation

conditions, without the major temperature spikes in either direction that can hamper interest

in skiing and snowboarding. Hyland Hills finished the year with an unofficial record 124 ski

days in the 2018-19 winter season. The only real disruption to the season was a 2-day

closure during the “polar vortex” – January 29th and 30th.

The favorable weather resulted in strong daily ticket, food, merchandise, rental, lesson, and

parking revenue. Hyland Hills’ SnowSports Academy continued several new programs,

including a Date Night couple’s lesson, youth passport program, and a lesson series that

includes equipment to keep, which was modeled after the Park District’s popular Hook-a-Kid

on Golf Program. As usual Hyland hosted several events, races and competitions throughout

the ski season. Hyland Hills also hosted its annual Hardsmälta (pond skim) festival on March

16th and got lucky with a sunny, 40-degree day.

The summer rental season began on April 13th and concluded October 7th. The 2019 summer

rental season saw yet another increase in demand for building rentals at Hyland Hills. Out of

the 176 rentable days the chalet had 99 external bookings, being extremely popular for

weddings, banquets, company picnics, and meetings. Summer also saw the return of the

popular movie series, with several hundred attendees at each of the 4 movies in the series.

Hyland Hills also hosted 2 concerts this summer. The rest of the summer activities also

included our lunch café, roll-in car shows, happy hours, and longboard lessons hosted by

Hyland Hills.

2020 Budget

The 2020 operating budget includes revenues of $4,743,500 and expenditures of $4,743,500,

which includes a contingency (net income) of $119,519. The budgeted contingency does not

cover the financial business model goal of 10% of budget expenditures. The financial business

model requires that funds for any principal and interest payments be available before

attempting to meet the ten percent contingency goal. The 2020 budget does provide for the

debt service payments of $378,050 and the transfer to the Chairlift Replacement Fund of

$130,000. Annual budgets will need to continue to ensure the funds for the bond payments

are available before attempting to meet the other requirements of the financial business

model.

4 | P a g e

2020 Budget Highlights

The 2020 budget, covering January 1, 2020 through December 31, 2020 includes the latter

portion of the winter 2019-2020 season, all of the 2020 summer activities and the first part

of the 2020-2021 winter season.

Revenues for 2020 are budgeted at $4,743,000, an increase of $283,500 over the 2019

budget. This increase is based on the 4-year average of revenues and trends since completion

of the new chalet (the past 2 seasons being record years both in terms of length of season

and revenues). The major increases in revenues include:

Lift Tickets – An increase of $165,000 due to increased sales in daily lift tickets, group

tickets and season passes over the past 2 seasons.

Rental Equipment – An increase of $55,000 due to increased rental sales due to

increased daily visits, group sales and lesson participants.

Daily Paid Parking – An increase of $20,000 due to increased use based on the pricing

structure started 3 years ago of $2.00/hour and $10.00 maximum per day.

Merchandise Sales – An increase of $20,000 due to increased sales coinciding with

increased visits and well purchased, displayed and priced options.

Summer Operations – An increase of $15,000 due to aggressive recruitment of facility

rentals and reclassifications of revenues to reflect operating plans. Summer events at

the hill have increased from 16 in 2016 to 63 in 2017 to 84 in 2018 to 99 in 2019.

Expenditures for 2020 are budgeted at $4,743,050 including a contingency (net income) of

$119,519. The major increases in expenses include:

Personal Services – An increase of $88,926 resulting from inflationary adjustments,

merit and step increases consistent with the program recommended for all Park District

employees and increased costs of health insurance.

Electricity – An increase of $35,000 due to increased rates from suppliers and a slight

increase in usage for snowmaking.

Bank Charges – An increase of $40.000 due to the fees associated with increased

credit card usage.

Supplies, Contracted Services, and Other Costs – An increase of $42,000 resulting

from increased ISF charges, which cover equipment costs including fuel, maintenance,

and future replacement and increased costs for general supplies and merchandise for

resale.

Improvements – A new line item for area improvements including additional snow guns

and matching funds for Hennepin County Youth Sports Grant (should our application

be successful).

Bond Principal and Interest – A decrease of $850 for 2020 based on the scheduled

payments due in February and August.

Contingency (Net Income) – An increase in the contingency (net income) of $6,545.

5 | P a g e


2020 Operating Budget Revenue Summary

Description

2018

Actual

Revenue

2019

Budgeted

Revenue

2020

Budgeted

Revenue

Rental Lockers 29,057 30,000 30,000

Merchandise Sales 209,065 170,000 190,000

Daily Parking 155,893 100,000 120,000

Ski Tickets/Fees 2,423,590 1,735,000 1,900,000

Disc Golf Fees 7,443 8,500 7,000

ATM Fees 596 0 0

Other Charges 7,873 0 0

PARK USE REVENUE 2,833,517 2,043,500 2,247,000

Handling Fees 5,192 4,500 4,500

Ski School Fees 1,012,373 997,000 997,000

SKI SCHOOL REVENUE 1,017,565 1,001,500 1,001,500

Alpine Ski Rental 573,338 395,000 450,000

Helmet Rental 35934 30,000 30,000

Sale of Equipment 3,567

RENTAL OPERATIONS REVENUE 612,839 425,000 480,000

Food and Beverage Sales 770,391 695,000 700,000

Beer Sales 19,107 10,000 15,000

Other Charges 330

FOOD SERVICE REVENUE 789,828 705,000 715,000

Catering Fees 40,022 25,000 30,000

Other Rental 1,599

Food and Beverage 46,354 40,000 40,000

Beer/Wine 107,397 100,000 100,000

Facility Use 125,827 100,000 110,000

Other Service Charges 12,601 20,000 20,000

SUMMER OPERATIONS REVENUE 333,800 285,000 300,000

NON-OPERATING REVENUE 23,760 0 0

TOTAL FACILITY REVENUE 5,611,309 4,460,000 4,743,500

6 | P a g e


2020 Operating Budget Recommended Fee Changes

Lift Tickets & Equipment

No recommended changes.

Lessons and Programs

Minor increases to some group and private lesson.

Season Passes


Parking


Group Sales

Increase facility rental fee by $50 for Fri and Sunday rentals and $100 for Saturday

rentals.

7 | P a g e


2020 Operating Budget Expenditure Summary

Description

2018

Actual

2019

Budgeted

2020

Request Area Management

(9210)

Personnel Services 506,804 435,033 471,520

Commodities 168,494 132,700 166,000

Contracted Services 55,886 49,870 55,500

Other Charges 114,857 80,300 121,700

Total 846,041 697,903 814,720

Maintenance (9220)


Commodities 101,483 98,070 104,550


Capital Outlay 0 0 0

Other Charges 683 750 750

Total 1,516,546 1,437,977 1,540,553

Rental & Lifts (9230)

Personal Services 485,502 439,547 442,203

Commodities 105,080 76,400 76,000

Contracted Services 0 0 0

Other Charges 52 750 1,000

Total 590,634 516,697 519,203

Ski School (9240)


Commodities 28,660 14,000 11,000

Contracted Services 1,274 850 900

Other Charges 254 1,150 1,000

Total 464,804 415,296 420,699

Food Service (9250)


Commodities 351,911 272,500 273,000



Total 659,497 683,674 671,588

Summer Use (9260)


Commodities 29,006 30,000 30,000

Contracted Services 351 0 0


Total 145,223 86,379 89,168

(continued on next

page)

8 | P a g e

Description

2018

Actual

2019

Budgeted

2020

Request Non-Operating

Expenses (9190)

Improvements 0 0 60,000

Bond Principal and Interest

370,887 378,900 378,050

Contingency 112,974 119,519

Transfer to: Lift Replacement

Fund

130,000 130,000 130,000

Total 500,887 621,874 687,569

GRAND TOTAL 4,723,632 4,460,000 4,743,500

9 | P a g e

Hyland Ski Area – 2020 Operating Budget Comparative Rates

Season Pass/Daily Lift Ticket - Comparative Rate Survey

Facility Season Pass Youth

Season Pass

Full Day Weekend

Full Day Weekday

½ Day Evening Special

Hyland Ski Area $449.00 $349.00 $38.00 $38.00 $35.00 $20.00

Afton Alps $479.00 $379.00 $60.00 $55.00 $50.00 n/a

Buck Hill $450.00 $350.00 $47.00 $34.00 $29.00 $18.00

Powder Ridge $460.00 $305.00 $50.00 $36.00 $36.00 $25.00

Trollhaugen $440.00 $330.00 $55.00 $55.00 $36.00 $20.00

Welch Village $429.00 $359.00 $62.00 $55.00 $52.00 $35.00

Wild Mountain $450.00 $340.00 $56.00 $56.00 $35.00 $35.00

10 | P a g e

Hyland Ski Area

2020 Operating Budget Staffing Plan

Ski Operations 2019 2020 Change

Director of Enterprise Op. (1) .40 FTE .40 FTE -

Operations Supervisor 1.0 FTE 1.0 FTE -

Operations Supervisor (2) .25 FTE .25 FTE -

Facility Supervisor 1.00 FTE 1.00 FTE -

Facility Coordinator (4) .33 FTE .33 FTE -

Shift Leader .1.06 FTE 1.06 FTE -

Cashier .70 FTE .70 FTE -

Food Service Supervisor 1.0 FTE 0 FTE -1.0

Food Services Coordinator 1.4 FTE 2.4FTE 1.0

Food Service Assistant 3.1 FTE 2.1 FTE -1.0

Ski Services Supervisor 1.0 FTE 1.0 FTE -

Ski Patrol Supervisor (3) .90 FTE .90 FTE -

Ski School Supervisor 1.0 FTE 1.0 FTE -

Group Services Coordinator 1.0 FTE 1.0 FTE -

Subtotal: 14.14 FTE 13.14 FTE -1.0

Maintenance

Ski Maintenance Supervisor (5) .65 FTE .65 FTE -

Ski Maintenance Specialist 2.0 FTE 2.0 FTE -

Park Technician (6) 1.8 FTE 2.75 FTE .95

Golf Course Technician (6) .35 FTE 0.0 FTE -.35

Park Keeper 1.0 FTE 1.0 FTE -

Custodian 3.0 FTE 3.0 FTE -

Subtotal: 8.80 FTE 9.40 FTE 0.6

Total FTEs 22.94 FTE 22.54 FTE -0.4

Seasonal Staff Hours

Operations 4,873 4,873 -

Maintenance 10,199 8,196 -2,003

Rental and Lifts 30,966 30,966 -

Ski School 23,776 23,776 -

Food Service 9,388 9,388 -

Summer Use 2,000 2,000 -

Total Seasonal Staff Hours 81,202 79,199 -2,003

(1) Shared with Eagle Lake and Baker National.

(2) Shared position with Baker National.

(3) Shared with Elm Creek.

(4) Shared with Baker National.

(5) Shared with Elm Creek.

(6) Shared with Carver Work Cluster and Glen Lake.

1 | P a g e


Baker National Golf Course

November 2019

2 | P a g e


Baker National Golf Course 2020 Operating Budget

Table of Contents

Executive Summary ........................................................... 3

Overview of the 2019 Season ................................................................................... 3

2020 Budget ........................................................................................................................ 3

5-Year Capital Improvement Program ................................................................ 4

Revenue Summary ............................................................ 5

Recommended Fee Changes ............................................... 6

Expenditure Summary........................................................ 7

Comparative Rates ............................................................. 8

Staffing Plan ...................................................................... 9

2020-2022 Proposed Course/Capital Improvement .............

Program Plan ................................................................... 10

Prepared by:

Howard Koolick, Chief Financial Officer Jeff May, Director of Enterprise Operations Kent Kloster, Golf Operations Supervisor Doug Berens, Director of Maintenance

Kyle Stirn, Golf Maintenance Supervisor

3 | P a g e


Executive Summary

Overview of the 2019 Season

The 2019 season at Baker National Golf Course (BNGC) started on April 5. A late winter

snowstorm shortly after opening closed the course for a week, re-opening on April 19.

Unfortunately, Baker sustained significant winter kill on much of the Championship Course

including many of the greens. Although maintenance staff worked hard to repair the damage

it was a very slow recovery. Conditions did not get fully back to what staff and customers

expect until late summer. This, coupled with one of the wettest summers in Minnesota

history, meant a poor golf season in 2019 at Baker National. After four straight seasons with

revenues exceeding $2,000,000 Baker National fell short of that number by about 10% in

2019.

The Evergreen Course continues to be popular and had a good year with rounds approaching

our goal of 20,000. Unlike the Championship Course the Evergreen came through the winter

with little damage and had steady business throughout the season. New operational and

programmatic practices were implemented in an effort to keep existing players and recruit

new ones. These included enlarging fairways, learner leagues and playing lessons on the

Evergreen Course.

On the Championship Course, aggressive maintenance practices continued the overall

rehabilitation effort on tees, greens, bunkers and drainage. Continued recruitment of small

group outings has been very successful at keeping the course busy during non-peak times of

the week. In addition, marketing “The Golf Academy of Three Rivers Park District” has

established brand recognition and a solid reputation for the Park District’s lessons and league

opportunities. Recent closings and renovations at several nearby courses has and will continue

to result in additional rounds and revenue at Baker National.

The Park District’s Financial Management Plan includes cash reserve goals for golf and ski

operations designed to provide financial stability to the operations. Specifically, the Plan calls

for a balance to fund cash flow needs equal to 10% of the subsequent year’s budget, a 10%

contingency in the annual budget as well as a 5% contribution to future improvements in the

annual budget as their fee structure allows. At the conclusion of the 2019 season, it is

anticipated the golf course will have a cash balance of approximately $1,222,000 comprised

of the following:

10% Cash Flow Reserve $204,100

Cash Reserve for Improvements $1,017,900

The 2020 budget includes a 9% contingency and no budgeted contribution to future

improvements. Staff is recommending these amounts since the budget includes fee increases

for driving range and electric carts and additional fee increases are limited by market

conditions.

2020 Budget

The 2020 operating budget projects revenues of $2,041,000 and expenditures of $1,855,583.

A projected contingency/net operating income of $168,651 is shown as the budgeted

contingency.

4 | P a g e

The 2020 budgeted revenue is the same as 2019 but there are some changes in green fee

projections (based on the 5 year average) and increases to cart revenue (due to a fee

increase). Increased driving range revenues are based on continuing the new driving range

business model from a per bucket sales approach to a daily fee approach and including range

balls with all green fee sales. Baker National has one of the best driving ranges in the state

with a large hitting area, downhill landing area and fantastic view. This new approach will

over time increase range use and revenue. Other adjustments are based on historic averages

and current trends.

Expenditures for 2020 include wage and benefit increases consistent with the program

recommended for all Park District employees. The staffing complement for 2019 and 2020 is

shown on page 10.

5-Year Capital Improvement Program

Annually, as part of the budget preparation, staff reviews future needs for Baker National,

including rehabilitation, capital improvements and new capital equipment purchases. The

recommended 5-Year CIP (shown on page 11) is for information only. Operating budget

approval does not include approval of recommended capital improvements; however, if the

annual approved budget and staffing permit; some improvements, as noted, may be

implemented by maintenance staff during the season. Baker National’s significant capital

improvements and rehabilitation activities will be coordinated as part of the Park District’s

overall Asset Management Program.

5 | P a g e



Revenue Summary

Description 2018 Actual

Revenue

2019 Budgeted Revenue


Green Fees $1,115,630 $1,161,400 $1,127,000

Junior League $27,525

$Moved to Green

Fees/Lessons Moved to Green Fees/Lessons

Golf Cars $300,393 $270,000 $290,000

Pull Carts $9,859 $9,000 $10,000

Club Rental $4,000 $4,000 $5,000

Driving Range/Practice Area $91,575 $100,000 $115,000

Food & Beverage $197,227 $205,000 $220,000

Pro Shop $128,138 $120,000 $110,000

Lessons $112,140 $118,600 $110,000

Interest Earnings $18,978 $10,000 $10,000

Facility Rental $860 $0 $1,000

Golf Handicap Service $5,496 $8,000 $8,000

Golf Loyalty Card $30,007 $35,000 $35,000

Other Revenue $2,935 $0 $0

Total Revenue (less Taxes) $2,044,763 $2,041,000 $2,041,000

6 | P a g e



Recommended Fee Changes

Green Fees

No recommended fee increases

Driving Range

Increase range visit by $1.00 for adults (JR rate will remain the same)

Power Carts

Increase car fees by $2.00 ($1.00/rider)

7 | P a g e



Expenditure Summary

Description 2018 Actual 2019 Budget 2020 Request

General Operations (9110)

Personnel Services $322,806 $309,096 $330,151

Commodities $110,133 $118,000 $112,000

Contractual Services $111,358 $104,280 $105,300

Other Charges $45,253 $44,000 $44,000

Total $589,550 $576,726 $591,451

Maintenance (9120)


Commodities $157,477 $157,000 $145,500


Other Charges $2,718 $1,950 $1,950

Total $1,052,386 $1,064,951 $1,097,003

Lessons (9140)


Commodities $10,256 $4,300 $4,200


Other Charges $0 $0 $0

Total $111,574 $72,740 $72,895

Food Service (9150)

Commodities $90,048 $93,000 $80,000

Contractual Services $65 $1,000 $1,000

Other Charges $1,378 $0 $0

Total $91,491 $94,000 $81,000

Non-Operating Expenses (9160)

Other Services $13,495

Improvements $0 $30,000 $30,000

Contingency $0 $183,417 $168,651

Transfer to Cash Reserve $8,844 $19,166 $0

Total $22,339 $232,583 $198,651

GRAND TOTAL $1,867,340 $2,041,000 $2,041,000

8 | P a g e

Baker National Golf Course - 2020 Operating Budget

Comparative Rates

Golf Course Green Fees 18/9 holes Regulation

Green Fees 9 holes

Executive

Carts 18-holes

Carts 9 holes

Range Balls (Medium)

Range Balls (Large)

Baker National

$45/$26 Reg $34/$19 Tour

Card

$17 Reg $13 Tour

Card $10 Youth $34 $22

Included with paid round

$9 All Day

Cleary

$15.00 Reg $13.00 Tour

Card $13 Youth $14

$4.00 35 Balls

$6.50 75 Balls

Eagle Lake

$17.50 Reg $14.00 Tour

Card $13.00 Youth

$18 Regular $15 Senior $9 Half Cart

$6 Reg 35 Balls

$10 75 Balls

Glen Lake $17 Reg

$13 Youth $18 Reg $6 Token 35 Balls

$10 75 Balls

Braemar $45/$24 Reg $35/$19 Pat

$16.50 Reg

$13.50 Pat $11 Youth $33 $16 $5 $9

Brookview $39/$21 Reg $32/$18 Pat

$13 Reg $9.50 Pat $34 $22 $6 $8

Bunker Hills $48/$24 Reg $38/$19 Pat

$14. Reg $10 Pat $36 $20 $8 $11

Chaska Town $71/$38 Reg $46/$31 Res $38 $20 $5 $10

Deer Run $58/$30 Wkend $44/$30 Wkday $32 $20 $3 $5

Eagle Valley $43/$24 Wkend $38/$24 Wkday $30 $24 $4 $8

Edinburgh $58/$26 Wkend $46/$24 Wkday $38 $28 $5 $10

Fox Hollow

$45 Wkend $40 Wkday $25/9 holes $32 $16

$4

$8

Keller $45/18 holes $24/9 holes $32 $23

Links @ Northfork

$47/18 holes $25/9 holes $34 $17 $3.75 $6.50

Minneapolis $32/$18 Reg $25/$16 Pat $11 $30 $18 $4.50 $9

Pioneer Creek $45/$40

$24/9 holes $32 $22 $5 $8

River Oaks $37/$23 Wkend $35/$23 Wkday $33 $24 $8 $10

Rush Creek $119/$79 $40 $30 $7 $10

Wild Marsh $47/$29 Reg $37/$20 Pat $36 $18 No Range No Range

Willingers $52 Wkend $42 Wkday $30 $20 $4 $8

Three Rivers golf courses reflect 2020 rates: all others reflect 2019 published rates.

9 | P a g e



Staffing Plan

2019 Proposed 2020 Change

Golf Operations

Director of Enterprise Op. (1) .50 FTE .50 FTE -

Golf Operations Supervisor (3) .75 FTE .75 FTE -

Golf Instruction Supervisor (2) .20 FTE .20 FTE -

Facility Coordinator (3) .67 FTE .67 FTE -

Shift Leader PTNB (3) .53 FTE .53 FTE -

Shift Leader PTNB (3) .53 FTE .53 FTE -

Subtotal: 3.18 FTE 3.18 FTE -

Attendant-Temporary 9,124 hours 9,124 Hours -

Instructors 700 hours 700 hours -

Golf Instructor Assistant 200 hours 200 hours -

Temporary Clubhouse 10,024 hours 10,024 hours -

Maintenance

Golf Maintenance Supervisor 1.0 FTE 1.0 FTE -

Golf Specialist 2.0 FTE 2.0 FTE -

Technician (4) 1.65 FTE 1.65 FTE -

Custodian (5) .50 FTE .50 FTE -

Mechanic*

Subtotal: 5.15 FTE 5.15 FTE

Temporary Maintenance 16,599 hours 16,999 hours -

Total Regular FTE 7.27 FTE 7.27 FTE -

Total PTNB FTE 1.06 FTE 1.06 FTE -

(1) Shared with Eagle Lake and Hyland Ski Area.

(2) Shared position with Eagle Lake.

(3) Shared with Hyland Ski Area.

(4) One position shared with Elm Creek Winter Operations.

(5) Shared with Baker Park Operations.

*Golf Course receives mechanic services from the district-wide mechanical services program

funded through the Internal Services Fund at approximately 1.0 FTE.

10 | P a g e


2020-2024 Proposed

Course/Capital Improvement Program Plan

Championship Course

Project

Year Item Reason Est. Cost Funding

2020-2023

Landscape beautification

ongoing

Rehab/

Aesthetics $2,000

Operating

Budget

2020-2023 Continuous Cart Paths

Playability/

Customer

Service $50,000

Operating

Budget

2020-2021

Push-up practice putting

green by #10 tee

Customer

Service $10,000

Operating

Budget

(in-house

labor)

2020-2023 Tee boxes rebuild/Leveling

Maintenance/

Playability $30,000

Operating

Budget

(2021)

Plan Irrigation System -

Pump Station Renovation Renovation $3,000

Operating

Budget/TBD

(2022)

Irrigation System - Pump

Station Renovation Renovation $1,500,000

Operating

Budget/TBD

Driving Range

2020-2021

Driving range targets and

yardage markers improved

Customer

Service $10,000

Operating

Budget

(in-house

labor)

Capital Equipment

2020 Irrigation software support

Needed every

5 years $12,000

Operating

Budget


Eagle Lake Youth Golf Center

November 2019

of 9




Table of Contents

Executive Summary ........................................................................... 3

2019 Season Overview and 2019 Budget Summary........................... 3

2020 BUDGET SUMMARY .............................................................. 4

Revenue Summary ............................................................................ 5

Recommended Fee Changes .............................................................. 6

Expenditure Summary ....................................................................... 7

Comparative Rates ............................................................................ 8

Staffing Plan ...................................................................................... 9

Prepared by:

Howard D. Koolick, Chief Financial Officer

Jeff May, Director of Enterprise Operations

Doug Berens, Director of Maintenance

Troy Nygaard, Golf Operations Supervisor

Bill Vollbrecht, Golf Maintenance Supervisor

of 9


2020 Operating Budget Executive Summary

2019 Season Overview and 2020 Budget Summary

INTRODUCTORY INFORMATION

Eagle Lake Regional Park is comprised of golf services operations and general park operations.

The golf operations include the driving range, 9-hole golf executive course, 9-hole pitch and

putt course, 18 holes of mini-golf and extensive First Tee and lesson programs. Park

operations include year-round trail activity, winter golf lessons and special winter uses.

Facilities and staff support both operations. Golf services operate a separate fund, while park

operations costs are included in the Park District’s General Fund budget. This review and

proposed 2020 budget pertains only to the Eagle Lake Regional Park golf service operations.

Eagle Lake is the home of The First Tee of Three Rivers Park District. The mission of The First

Tee is to impact the lives of young people by providing learning facilities and educational

programs that promote character-development and the life-enhancing values through the

game of golf. Participants learn the importance of maintaining a positive attitude, how to

make decisions by thinking about the possible consequences, how to define and set goals,

and how to transfer values such as responsibility, honesty, integrity, respect, confidence and

sportsmanship from the golf course to everyday life. The First Tee is for all kids, with priority

given to underrepresented populations including girls, young golfers with disabilities,

minorities and those with financial need. The First Tee program at Eagle Lake and Three Rivers

Park District has continued to be a leader nationwide. District-wide in 2019, over 3,000 youth

were enrolled in First Tee programs. To date over 60,000 youth have participated in First Tee

programs through Three Rivers Park District, with 35% being girls.

Youth rounds account for around 40% of the rounds on the Eagle Course. The Park District’s

objective of serving youth and encouraging them to make outdoor recreation a lifelong activity

is at the core the golf operations. The environment that has been created at Eagle Lake

provides an educational yet fun and safe opportunity for youth to learn both golf and life skills

that will make a difference in their lives, families and communities.

2019 SEASON OVERVIEW

The Eagle Lake customer base continues to stay strong as we approach 20 years of operation.

Since this facility opened, there has been a significant increase in visitor occasions. Annual

park use from golf activities has exceeded over 70,000 visitor occasions in the last five years,

ranking in the top ten each year for most popular recreation activity by location within the

Park District. Overall, Eagle Lake has continued a strong upward trend in customer awareness,

play and customer satisfaction. Eagle Lake has become a leader in the area in youth

programming, play and leagues.

In 2019, Minnesota experienced the worst spring weather since Eagle Lake has been in

operation that combined with a tough winter presented many challenges for both operations

and maintenance. Bill Vollbrecht and staff did an amazing job of snow blowing and treating

ice on the greens in March. This very difficult extra work saved the greens from possible

severe damage and ensured the greens health for the year. When the weather was nice the

of 9

facility continued to be busier than ever. Staff projects golf rounds, range use, merchandise

and food & beverage to be close or slightly lower than projected, which would be an amazing

financial recovery considering the poor weather for April, May and June.

To support the mission of The First Tee of Three Rivers Park District, an Advisory Committee

helps raise program awareness in the community and generates funds to support program

priorities. Approximately $50,000 was raised through private and corporate grants and special

events. The First Tee Charity Open at Baker National and the Taste of the First Tee at Rush

Creek are two of the major fundraising events hosted by the First Tee of Three Rivers Park

District. Staff continues to work hard in the area of grant writing and developing relationships

with corporate and private donors.

The First Tee Program continues to serve over 1,500 junior golf lesson participants at Eagle

Lake, including over 100 funded by golferships (scholarships). Approximately 500 kids

participated in one of the 11 junior leagues at Eagle Lake. Eagle Lake will continue to be

designated as the Chapter Facility with programs also implemented at Baker National, Glen

Lake and Cleary Lake. Staff will continue to work with The First Tee Advisory Committee to

maintain and establish relationships that will continue to support and fund golferships, related

program expenses, and provide experiences for participants. More kids will be certified in

programs with a special emphasis on retaining program participants and moving them through

the Life Skills program.

The golf lesson programs were again successful with revenues projected to be close to

$100,000. The lesson program continues to be primarily youth based with an estimated 75%

of lessons revenue coming from youth programs. There were also over 200 adults in the

lesson programs of which over 70% were women. Supervised practice continues to be a great

success with most days filled. Eagle Lake continues to have a cooperative lesson and league

partnership with the city of Maple Grove. This partnership will continue in 2020.

The mini-golf course has been very successful with revenues again exceeding projections.

Pavilion rentals for birthday parties and corporate events have also more than doubled since

the addition of the new mini-golf. Foot golf also saw increased use in 2019 and has been a

great addition to Eagle Lake.

2020 BUDGET SUMMARY

Revenues: Revenues are projected at $1,238,467 compared to $1,197,055 in 2019.

Revenues include a tax levy of $357,105 to support the bonds used to construct the course.

The Board of Commissioners previously agreed to levy this tax to support the efforts at Eagle

Lake to involve youth in outdoor recreation. Revenues for all golf related revenues are based

on historical usage and current trends.

Expenditures: Expenditures are projected at $1,238,467 compared to $1,197,055 in 2019.

Expenditures include the staff required to operate the golf course and the budget includes

increased costs for staff based on the Park District’s compensation plan that includes an

inflationary increase and either merit or step increases. Expenditures also include bond

payments totaling $332,550.

of 9

Eagle Lake Youth Golf Center 2020 Operating Budget

Revenue Summary

Description

2018 Actual Revenue

2019 Budgeted Revenue 2019 Budget

Total Green Fees $428,133 $464,366 $475,000

Range Fees $145,105 $145,362 $145,362

Golf Cars $44,071 $48,825 $53,000

Pull Carts and Club Rental

$13,863

$5,248

$10,000

Lessons $102,834 $92,000 $100,000

Grants $6,000 $5,000

First Tee Transfer $25,000 $30,000

Food and Beverage $24,348 $32,626 $32,000

Miscellaneous Revenue $9,450 $9,500 $10,000

Merchandise Sales $16,539 $16,000 $14,000

Property Tax Revenue 349,440 $348,128 $357,105

Tour Card Revenue $6,013 $4,000 $7,000

Interest Earnings $4,222 -0-

Revenue Total

$1,144,018

$1,197,055

$1,238,467

of 9



Recommended Fee Changes

Green Fees

Birdie Course up $1.00/round

Eagle Course up $.75/round

Driving Range

No recommended changes

Power Carts

Increase car fees by $2.00 ($1.00/rider)

of 9

Eagle Lake Youth Golf Center 2020 Operating Budget

Expenditure Summary

Description 2018 Actual 2019 Budget 2020

Request

General Operations

(9110)


Commodities $11,546 $17,500 $17,000


Other Charges $15,114 $16,700 $16,500

Total $276,756 $286,708 $295,875

Maintenance

(9120)


Commodities $39,

30

$46,300 $46,300


Other Charges $1,226 $900 $900

Total $374,674 $379,606 $403,251

Lessons (9140)


Commodities $13,545 $17,500 $20,500

Contractual Services $1,540, $2,900 $1,000

Other Charges $876 $1,000 $1,000

Total $180,868 $174,202 $184,637

Food Service

(9150)

Commodities $25,754 $23,000 $22,000

Total $25,754 $23,000 $22,000

Other Financing

Debt Services &

Other Charges

$325,900 $332,800 $331,550

Contingency $0 $9,424 $1,154

Total $325,900 $338,324 $332,704

GRAND TOTAL $1,170,550 $1,197,055 $1,238,467

of 9

Eagle Lake Youth Golf Center-2020 Operating Budget

Green Fees, Cart Rental & Driving Range Comparative

Rates

Course

Range

Green Fees Cart Fees Small Large

Eagle Course

Par 31

$17.50 Regular

$14.00 Golf Tour

Card

$13.00 Junior

$18.00 Regular

$15.00 Senior

$9.00 1/2 Cart

$6.00

35 Balls

$10.00

75 Balls

Baker

Evergreen

Par 30

$17.00 Regular

$13.00 Golf Tour

Card

$10.00 Junior

$22.00 Regular

$11.00 1/2 Cart

Included with

paid round

$9.00

Visit

Glen Lake Par

31

$17.00 Regular

$13.00 Junior

$18.00 Regular

$6.00 per Token

35 Balls

$10.00

75 Balls

Cleary Lake Par

27

$15.00 Regular

$13.00 Golf Tour

Card

$13.00 Junior

$14.00

$4.00 per Token

35 Balls

$6.50

70 Balls

Braemar Par

27

$16.50 Regular

$11.00 Junior $16.00

$5.00

$9.00

Brookview

Par 27

$13.00 Regular

$10.00 Junior

$18.00

$6.00

42 Balls

$8.00

62 Balls

Bunker Hills Par

32

$14.00 Regular

$7.00 Junior

$18.00

$5.00

$8.00

Rush Creek

$15.00 Mac Nine

$10.00 Junior

None

$7.00

$10.00

Inverwood

Par 30

$15.50 Regular

$11.00 Junior

$14.00

$6.00

$12.00

Shamrock

$21.00

$9.00

Per player

$4.00

$10.00

New Hope

Par 27

$14.50 Regular

$9.50 Junior

$13.00

n/a

n/a

Parkers Lake $8.00 Chip and

Putt

n/a $9.00 $112.00

Three Rivers golf courses reflect 2020 pricing - others are 2019

published prices.

of 9

Eagle Lake Youth Golf Center-2020 Operating Budget

Staffing Plan

Regular Position:

Golf Park

2019 2020 Change 2019 2020 Change

Golf Operations

Supervisor 0.8 0.8 0 .2 .2 0

Golf Professional/Program

Supervisor 0.8 0.8 0 .2 .2 0

Golf Instructor Supervisor 0.8 0.8 0 0 0 0

Shift Leader 0.46 0.46 0 0 0 0

Golf Specialist 0.8 0.8 0 .2 .2 0

Director of Enterprise

Operations 0.1 0.1 0 0 0 0

Technician 0.6 0.6 0

.4

.4 0

Golf Maintenance

Supervisor 0.3 0.3 0 .2 .2 0

Total Regular FTE: 4.66 4.66 0 1.20 1.20 0

Temporary Positions:

Maintenance Workers

Hours 4,100 4,100 0 450 450 0

Attendant Hours 7,715 7,600 (115) 409 409 0

Golf Assistant Hours 200 200 0 na na na

Golf Instructor Hours 228 228 0 na na na

Total Temporary Hours 12,243 12,128 (115) 859 859 0

1 | P a g e

Glen Lake Golf and

Practice Center


August 2019

2 | P a g e


GLEN LAKE GOLF AND PRACTICE CENTER 2020 OPERATING BUDGET

Table of Contents

2020 OPERATING BUDGET OVERVIEW .................................................... 3

2020 OPERATING BUDGET SUMMARY ..................................................... 4

2020 REVENUE/RECOMMENDED FEES ..................................................... 5

2019 COMPARITIVE RATES .................................................................... 6

2020 OPERATING BUDGET ..................................................................... 7

RECOMMENDED FEE CHANGES ............................................................... 7

2020 OPERATING BUDGET EXPENDITURES .............................................. 8

2020 STAFFING SUMMARY BUDGET ..................................................... 11

Howard D. Koolick, Chief Financial Officer

Doug Berens, Director of Maintenance

Jeff May, Director of Enterprise Operations

Mark Hill, Golf Operations Supervisor

Bill Vollbrecht, Golf Maintenance Supervisor

Prepared By

3 | P a g e


Glen Lake Golf and Practice Center Opened in 1997 and is owned by Hennepin County. The

county selected the Park District to operate the facility under a cooperative agreement as a

self-supporting facility. The Glen Lake Golf and Practice Center continues to be a popular and

well used facility, it is also a leader in growing the game through programs, lessons and

leagues including First Tee programming.

The 2020 budget recommends revenues of $998,791 and expenditures of $998,791 with a

contingency of $4,358 (net revenues). This compares to 2019 budgeted revenues of

$963,999 and operating expenses of $963,999 with a contingency amount of $1,591.

The following information highlights the key factors affecting revenues and

expenditures.

REVENUES

The recommended 2020 golf operations revenue budget is projected at $998,791.

Golf is an extremely price sensitive business with green fee value being one of the primary

reasons for course selection. In this competitive environment, staff believe it is in the best

interest of the Glen Lake operation to retain a fee that is within the range of its closest

competitors. As shown on the fee comparison chart (page 6), Glen Lake green fees are near

the top of the range for this market. Glen Lake prices are based on golf industry standards

and best practices. The main objectives are to compete successfully in the local market,

provide great customer service and efficiently operate the facility.

Revenue projections are based on trends and the three year average for rounds and revenue.

The Glen Lake operation has experienced a decrease in rounds and range over the past few

seasons. This decrease is the result of poor weather creating more unplayable days

particularly during the shoulder seasons, which has unfortunately continued in 2019.

Revenue increase:

Increase in cart fees by $2.00 ($1.00/rider).

EXPENDITURES

Expenditures are projected at $998,791. An expenditure detail summary is found on pages

8-10.

The projected expenditure increases are comprised of the following:

Debt Service due to Hennepin County.

Operations and maintenance regular salaries as required by union contracts and the

Park Districts’ compensation system for non-union employees.

Employee benefits.

Projected expenditure decreases are:

Lessons, Temporary Salaries, and Benefits based on costs incurred in past years.

4 | P a g e

GLEN LAKE GOLF AND PRACTICE CENTER

2020 OPERATING BUDGET SUMMARY

REVENUE EXPENDITURES

2019

Budgeted

2020

Budgeted

2019

Budgeted

2020

Budgeted

Golf Operations $503,654 $527,696 $276,210 $318,779

Driving Range $233,969 $233,969 $13,500

$0

Moved to

Operations

Maintenance $387,570 $406,604

Snack Bar and Merchandise $75,376 $75,376 $36,950 $24,700

Special Programs (League

Fees/Private Grants) $47,500 $35,000 $3,150

$0

Moved to

Operations

Lessons $103,000 $126,250 $67,468 $65,850

Facility Use Revenue $500 $500

Interest Earnings

Non-Operating

(Capital, Debt Service,

Depreciation & Contingency)

$178,851 $182,858

$963,999 $998,791 $963,999 $998,791

5 | P a g e

GLEN LAKE GOLF AND PRACTICE CENTER 2020 PROJECTED REVENUE/RECOMMENDED FEES

Description

2019 Budgeted

Rounds/Use

2020 Projected

Rounds/Use

2020 Budgeted

Fees


Total (less

taxes)

Green Fees Total (after tax) $457,571 $425,641

Regular 9 holes 20,240 20,575 $17.00 $349,775 $325,327

Senior 9 holes 5,280 5,380 $13.00 $69,940 $65,076

Junior 9 holes 2,200 3,217 $13.00 $37,856 $35,238

Rental Total (after tax) $109,704 $102,055

Golf Cars-9 holes-Reg 5,364 5,364 $18.00 $96,552 $89,795

Clubs/Pull Cart Rental $13,152 $12,260

Driving Range Total $251,575 $233,969

Token Small Bucket 7,500 7,500 $6.00 $45,000 $41,851

Token Large Bucket 12,600 12,600 $10.00 $126,000 $117,182

Range Punch Card (10 token) 875 875 $45.00 $39,375 $36,619

Range Punch Card (20 token) 515 515 $80.00 $41,200 $38,317

Golf Merchandise (total) $20,104 $19,376

Taxable $10,728

Non-taxable $9,376

Concessions $60,074 $56,000

Food/Beverage $42,000

Beer $18,074

Miscellaneous $35,000 $35,000

Adult League Handling Fees 250 250 $20.00 $5,000

Private Grants $5,000

Cross Country Ski $15,000

Transfer from other funds $10,000

Lessons Revenue $126,250 $126,250

Facility Use Revenue $500 $500 $500

Interest Earnings (will be monitored and added to revenues)

Total Revenue $1,060,778 $998,791

6 | P a g e

GLEN LAKE GOLF AND PRACTICE CENTER GREEN FEES, CART RENTAL, AND DRIVING RANGE

2019 COMPARITIVE RATES

2020

COURSE GREEN FEES CART FEES

SMALL

BUCKET

LARGE

BUCKET

Glen Lake

Par 31 $17.00 $16.00 $6.00 $10.00

2019

COURSE GREEN FEES CART FEES RANGE

HALLA

GREENS

Par 29

$20.00 $16.00 $6.00 $10.00

BAKER

Par 30 $17.00 $20.00 N/A $8.00/Visit

BRAEMAR

Par 27 $16.50 $16.00 $5.00 $9.00

BROOKVIEW

Par 27 $13.00 $18.00 $6.00 $8.00

BUNKER HILL

Par 32 $14.00 $20.00 $5.00 $11.00

CLEARY LAKE

Par 28 $16.00 $15.00 $4.50 $7.00

EAGLE LAKE

Par 31 $16.50 $16.00 $6.00 $12.00

INVERWOOD

Par 30 $15.50 $15.00 $6.00 $12.00

NEW HOPE

Par 27 $15.00 $14.00 N/A N/A

Driving range bucket sizes vary course to course; the average size for a small bucket is 34

balls.

7 | P a g e


RECOMMENDED FEE CHANGES

Green Fees:


Driving Range:


Power Carts:

Raise cart rate by $2 ($1/rider)

Golf Lessons:


8 | P a g e

GLEN LAKE GOLF AND PRACTICE CENTER 2020 PROJECTED OPERATING BUDGET EXPENDITURES

ITEM 2019 BUDGET 2020 BUDGET

GOLF OPERATIONS

Personal Services Regular:

Golf Operations Supervisor (.75 FTE) $66,199 $68,239

Benefits (Regular and Temporary Staff) $27,585 $31,679

Temporary/Seasonal Attendants

Starter/Monitor PTNB Shift Leaders $123,389 $131,621

Mileage $100 $100

Sub-Total $217,273 $231,639

Commodities

Office Supplies $500 $500

Videos $100 $100

Tools and Small Equipment $500 $500

General Supplies $3,397 $13,400

Merchandise for Resale $12,500 $12,500

Clothing (staff clothing) $1,500 $1,500

Cleaning Supplies $500 $500

First Aid/Safety Supplies $100 $100

Signs $500 $500

Sub-Total $19,597 $29,600

Contractual Services

Maintenance & Repair - Bldg. $200 $200 Maintenance & Repair - Equipment (computer, food

service) $1,000 $1,000 Maintenance & Repair - Other (miscellaneous repair

costs other than building, AES contract) $500 $500

Janitorial & Waste Disposal $0 $0

Communications $500 $500 Rental Other (caged range picker, monitor/beverage

cart, electric carts-all for a full year) $25,500 $25,500

Advertising $1,000 $1,000

Postage/Courier Services $2,200 $2,200

Printing $200 $200

Protective (security & fire alarm) $250 $250

Other Services (tee master/pest control) $5,470 $7,970

Sub-Total $36,820 $39,320

Other Charges Bank Charges $15,000 $15,000

Professional Training/Development $0 $500

Insurance (Dram Shop) $700 $700

Licenses, Taxes, and Fees (Hennepin Co Health) Dept. Food Service, Minnetonka Liquor License $1,500 $1,500

9 | P a g e


GOLF OPERATIONS (continued)

Membership Dues (MGA, USGA, NGF, Audubon, Chamber of Commerce, Midwest Public Golf Managers

Association) $520 $520

Sub-Total $17,720 $18,220

TOTAL GOLF OPERATIONS $291,410 $318,779

MAINTENANCE

Personal Services Regular:

Golf Course Maintenance Supervisor. (.50 FTE) Golf Maintenance Specialist (1.0 FTE)

Golf Technician (.60 FTE) $153,837 155,456

Temporary Seasonal Maintenance $35,200 35,200

Benefits $49,339 67,874

Sub-Total $238,376 $258,530

Commodities

Office Supplies $200 $200

Tools $1,000 $1,000


Clothing (staff clothing) $500 $500

First Aid Supplies $400 $400

Cleaning Supplies $800 $800

Aggregate (bunker sand, class 5) $4,600 $4,600

Chemical (pesticides, wetting agents) $11,000 $11,000

Landscape Materials (sod, soils, fertilizer, seed) $17,500 $17,500

Building Materials $500 $500

Sub-Total $46,500 $46,500


Consulting $500 $500

Communications $500 $500

Electricity $14,500 $15,500

Maintenance & Repair Building $1,000 $1,000

Janitorial $1,800 $180

Water & Sewer $3,500 $3,500 ISF (maintenance, operation, depreciation &

replacement charges for fleet) $73,094 $73,094

Natural Gas $3,500 $3,500

Rental-Other (utility vehicles, floor mats) $1,000 $1,000

Protective $300 $300

Other Services $1,500 $1,500

Sub-Total $101,194 $100,574

10 | P a g e


MERCHANDISE/SNACK BAR

Commodities General Supplies $1,800 $1,800

Food & Beverages (food for resale) $22,000 $22,000

Merchandise for Resale $12,500 $0 moved to 9110

Kitchen & Dining $200 $200

Maintenance & Repair Equipment $700 $700

TOTAL SNACK BAR/RESALE $36,950 $24,700

LEAGUES/SPECIAL PROGRAMS

Commodities

General Supplies (supplies for junior league) $150 $0

Contractual services

Printing $500 $0

Other Services (GHIN handicaps) $2,500 $0

TOTAL SPECIAL PROGRAMS $3,150 MOVED TO 9110

LESSONS

Personal Services Temp Salaries $56,261 $54,784

Benefits $4,332 $4,191

Sub-Total $60,593 $58,975

Commodities

General /Office Supplies $500 $500

Tools Equipment/Furnishings $800 $800


Food & Beverage $375 $375

Clothing $1,200 $1,200


Advertising $500 $500

Printing $500 $500

Sub-Total $6,175 $6,175

Other Charges

Membership Dues $700 $700

TOTAL LESSONS $67,468 $65,850

NON-OPERATING EXPENDITURES

Furnishings & Equipment Interest Expense (debt service for bonds) $176,900 $178,500

Contingency (includes net revenue) $1,591 $4,358

TOTAL NON-OPERATING $178,851 $182,858

TOTAL EXPENDITURES $963,999 $998,791

11 | P a g e

GLEN LAKE AND PRACTICE CENTER STAFFING SUMMARY

2020 BUDGET

2020 BUDGET

REGULAR PERSONNEL

POSITION 2019 FTE 2020 FTE

Operations Golf Facility Supervisor (shared with

General Fund Operating Budget) .75 .75

Shift Leaders .50 .50

Attendants .80 .80

Maintenance Golf Course Specialist I 1.0 1.0

Technician (share with Hyland Hills) .60 .60

Golf Maintenance Supervisor (shared

with Eagle Lake) .50 .50

TOTAL FTE 4.15 4.15

TEMPORARY/ PERSONNEL

POSITION 2019

HOURS

2020

HOURS

Operations Clubhouse Attendants 5,027 5,027

Starter/Monitor & Beverage Cart

Attendant 1,817 1,817

Maintenance Seasonal Maintenance 3,200 3,200

Lessons Golf Instructor 871 871

Lessons Golf Assistant 120 120

TOTAL HOURS 11,035 11,035


SCOTT-THREE RIVERS PARTNERSHIP 2020 BUDGET

On December 16, 2010, the Park District and Scott County entered into a joint powers

agreement that defines the roles and responsibilities for operations and maintenance of all

regional park facilities in Scott County. The agreement requires the preparation and

adoption of an annual budget. The staff listed above, along with Tom Balk and Justin

Markeson (supervisors for the parks in Scott County) and other staff, met over the summer

to complete the budget.

The 2020 Scott County-Three Rivers Partnership operating budget reflects only one

component of the cost of providing park services in Scott County. The second component is

the Partnership’s Lottery-in-lieu-of maintenance and rehabilitation program, which is also

included in the recommended action. The third component is the costs incurred by Scott

County, which are part of the 2020 County Budget. No Park District funds are used to

support the direct operating costs in Scott County; all direct costs for the regional park and

trail operations in Scott County are paid for by operating revenue, regional funding, and

Scott County’s contribution. The Park District does support operations in Scott County

through a variety of in-kind services including natural resource management and general

government functions.

2020 Budget Overview

The 2020 Scott County-Three Rivers Partnership budget strives to continue to provide the

high-quality services while funding increased operating costs. The budget includes staffing,

supplies and services for operations in Scott County and is funded primarily by a

contribution from Scott County, park user fees and grants from Metropolitan Council. The

ability to expand operations while facing increasing costs is a testament to the creativity

and out-of-the box thinking of the budget team.

The Three Rivers and Scott County Boards of Commissioners reviewed the preliminary

budget at their July 11, 2019 joint board meeting. The preliminary budget included

increased costs for staffing and benefits and the addition of a custodian to provide increased

building maintenance and allow other maintenance staff to concentrate on park upkeep,

repairs and rehabilitation and improvement projects. Unfortunately, the custodian position

was not funded by Scott County due to higher priorities in public safety and state mandated

costs.

The 2020 Scott County-Three Rivers Park District Partnership budget totals $2,476,851, a

$50,766 increase from the 2019 budget. The increase is a combination of general wage and

benefit increases.

The 2020 budget includes:

• Continued operations at three regional parks (Cleary Lake, Spring Lake Park and

Cedar Lake Farm), one park reserve (Murphy Hanrehan) and 8.4 miles of regional

trails.

• Continued natural resources management and maintenance at Doyle-Kennefick

Regional Park and Blakely Bluffs Park Reserve while they are in their acquisition

phase.

Budget Changes

The 2020 budget continues to build upon the partnership’s past progress. The budget

includes funding for existing programs and service levels

Revenues

The contribution from Scott County is the largest revenue source within the budget. The

2020 budget includes an increase in the contribution of $50,766.

There are no other revenue changes budgeted for 2020.

Expenditures

As is true with other budgets, staffing costs are the largest part of the budget. For 2020,

full time equivalent (FTE) staffing levels are budgeted to remain the same except for the

addition of the custodian as mentioned above. Wages and benefits for all positions within

the 2020 budget are estimated based on the District’s compensation plan that includes

merit increases for non-union employees and grade step increases based on what is

negotiated between the union and the District.

No major changes are planned for employee benefits other than a 16.6% increase in health

insurance premiums. Other than minor reallocations that do not impact the total dollar

amount of the budget, there are no other expenditure changes.

The 2020 budget, along with historical operating data is shown below:

2018 Actual Dollars %

Revenues:

Park Use

Golf $ 409,772 $ 371,345 $ 413,516 $ 413,516 --$ ---%

Other 276,610 317,987 331,484 331,484 -- ---%Met Council Operations

and Maintenance Grant 57,937 59,832 62,223 62,223 -- ---%State Lottery-in-Lieu-of

Grant 108,790 108,798 108,790 108,790 -- ---%Contribution from Scott

County 1,372,100 1,432,978 1,541,672 1,592,438 50,766 3.19%Scott County Public Health

Grant 35,000 35,000 -- -- -- ---%

Other Revenue 4,114 7,170 6,950 6,950 -- ---%

Total Revenue $ 2,264,323 $ 2,333,110 $ 2,464,635 $ 2,515,401 $ 50,766 2.06%

Expenditures

Park Maintenance

Personal Services $ 713,174 $ 780,183 $ 811,134 $ 847,200 $ 36,066 4.26%Supplies, Services &

Other 323,276 315,717 349,053 349,053 -- ---%

Total Park Maintenance 1,036,450 1,095,900 1,160,187 1,196,253 36,066 3.11%

Facility Operations

Personal Services 448,232 378,141 441,396 458,540 17,144 3.88%Supplies, Services &

Other 132,774 103,288 173,715 173,715 -- ---%

Total Facility Operations 581,006 481,429 615,111 632,255 17,144 2.79%

Public Safety

Personal Services 69,672 138,248 157,275 150,588 (6,687) (4.25%)Supplies, Services &

Other 3,927 4,792 5,500 5,500 -- ---%

Total Public Safety 73,599 143,040 162,775 156,088 (6,687) (4.11%)Recreation and Outdoor

Education

Personal Services 88,094 103,205 114,535 109,834 (4,701) (4.10%)Supplies, Services &

Other 3,222 2,391 4,740 4,740 -- ---%Total Recreation and

Outdoor Education 91,316 105,596 119,275 114,574 (4,701) (3.94%)Natural Resources

Management


Other -- 625 12,000 12,000 -- ---%Total Natural Resources

Management 77,443 77,351 115,919 118,340 2,421 2.09%

Administration


Other 197 276 4,752 4,752 -- ---%

Total Administration 257,716 288,481 291,368 297,891 6,523 2.24%

Total Expenditures $ 2,117,530 $ 2,191,797 $ 2,464,635 $ 2,515,401 $ 50,766 2.06%

Excess of Revenues

Over/(Under)

Expenditures $ 146,793 $ 141,313 $ - 0 - $ - 0 - $ - 0 -

2020 Budget Over/(Under)

2019

2017 Actual 2019 Budget 2020 Budget

Staffing

The 2020 budget includes the same staffing as the prior year with minor changes to

seasonal staffing. The following is a summary of the budgeted full-time equivalent positions

and temporary hours:


Positions 2019 2020

General Manager (1) 1.00 1.00

Planner (1) 1.00 1.00

Parks and Natural Reources Coordinator (1) 1.00 1.00

Park Maintenance Supervisor (1) 1.00 1.00

Crew Chief (2) 2.00 2.00

Carpenter (1) 0.30 0.30

Golf Specialist (1) 1.00 1.00

Park Technician (3) 3.00 3.00

Park Keeper (1) 1.00 1.00

Park Worker (1) 1.00 1.00

Park Operations Supervisor (1) 1.00 1.00


Facility Attendant (2) 1.42 1.42

Recreation Program Specialist (1) 0.80 0.80


Public Safety Program Supervisor (1) 1.00 1.00

Park Service Assistant (1) 1.00 1.00

Total Full Time Equivalent Positions 19.82 19.82

Temporary/Intermittent Hours 24,706 24,680

LOTTERY-IN-LIEU-OF MAINTENANCE AND REHABILITATION PROGRAM

The 2020 Lottery-in-lieu-of Maintenance and Rehabilitation Program is budgeted at

$39,900, with funding from the lottery-in-lieu-of proceeds scheduled to be received in 2020

along with unspent funds from prior years. The budget includes special maintenance and

natural resource management activities to be completed by Park District staff and/or the

Minnesota Conservation Corps. In addition, small equipment needed will be funded by

lottery-in-lieu-of funds.

2020 Budget

Internal Services Fund

1

INTERNAL SERVICES FUND (ISF)

2020 OPERATING BUDGET

& EQUIPMENT REPLACEMENT RECOMMENDATION

The Internal Services Fund (ISF) is a separate fund used to support the operation,

maintenance, repair, and replacement of vehicles and other equipment in the Park District’s

extensive and diverse fleet. The General Fund, Special Revenue Funds, and Scott/Three

Rivers Operations are charged costs associated with assigned equipment.

Eight mechanics, working out of five locations provide most of routine service, preventative

maintenance and repair work to support the fleet. Some highly specialized work, such as

body work is outsourced. Mechanics also perform metal fabrication and welding repairs.

The 2020 ISF Operating Budget is $3,111,044, an increase of $207,411 over the 2019

approved budget of $2,903,633. The budget includes increased costs for the regular salary

and benefit program as recommended for all District operations.

In 2014, the General Fund contribution to the ISF was reduced by $200,000 to help balance

the General Fund Budget. The $200,000 reduction was planned to be eliminated over a

five-year period by increasing the General Fund contribution by $40,000 per year. Only one

of the annual increases was made due to General Fund budget constraints and an

intentional effort to reduce the ISF fund balance.

The 2020 budget recommendation includes increasing the General Fund contribution to the

ISF by $300,000, as part of a three-year plan to fund operating and maintenance costs of

the fleet and increase the funding for equipment replacement to ensure timely replacement

of vehicles and other equipment.

The budget estimates fuel use at 185,000 gallons, at an average of $2.60 per gallon. The

estimated gallons and cost are both the same as the 2019 approved budget. Estimated

costs for unleaded fuel and diesel fuel are averaged, based on predictions from the U.S.

Energy Information Administration.

Equipment replacement purchases funded by the ISF program are made separate from the

ISF Operating Budget. The Equipment Replacement program total is $1,127,000 and

includes a one-time General Fund contribution of $400,000.

The Board-approved Financial Management Plan requires a minimum undesignated,

unreserved year-end ISF cash balance of $500,000. The 2019 projected year-end

spendable cash balance (including the $500,000 minimum) is $764,624. The 2020 ISF

budget and Equipment Replacement recommendation does not include any draw from the

fund balance.

As a budget management strategy, 25% of authorized equipment replacement funding is

held until September 1 of each year to cover higher than anticipated operating expenditures

that can’t be accommodated within the operating budget. Unexpended equipment

replacement funds are retained in the Internal Services Fund balance for future use.

2

2020 Budget Summary

Revenues:

Major Revenue Type

2019

Budget

2020

Budget

Increase

(Decrease)

Equipment Rental 2,588,633 2,951,044 362,411

Gain on Sale of

Equipment 140,000 150,000 10,000

Interest Earnings 15,000 10,000 (5,000)

Fund Balance 160,000 0 (160,000)

Total 2,903,633 3,111,044 207,411

Equipment rental is budgeted to increase by $362,411 with $300,000 attributable to the

General Fund and an additional $62,411 being charged to the Scott-Three Rivers Fund and

the golf and ski funds.

Expenditures:

Major Expenditure

Type

2019

Budget

2020

Budget

Increase

(Decrease)

Personal Services 1,039,668 1,097,354 57,686

Commodities / Services 1,863,965 2,013,690 149,725

Capital Outlay 0 0 0

Total 2,903,633 3,111,044 207,411

Commodities, Services and Other Charges include calculated amounts for equipment

depreciation and replacement. Replacement charges are inflationary factors built into rental

rates, taking into account the estimated increase in the cost to replace the piece at the end

of its anticipated life.

The increase in the budget for personal services is a result of salary increases in accordance

with the Park District’s compensation plan and union contracts. In addition, a 16% increase

in health insurance premiums is also a large part of the increase.

Commodities and services are expected to increase by $149,725 to fund minor increases in

several accounts and an increase toward the amount for replacement of $144,125; the first

increase in this amount in almost ten years.

3

Staffing:

Position Description

2019

Budget

2020

Budget

Director of Maintenance 0.5 FTE 0.5 FTE

Equipment Services Supervisor 1.0 FTE 1.0 FTE

Fleet Specialist 1.0 FTE 1.0 FTE

Trades-Mechanic 7.0 FTE 7.0 FTE

Light Equipment Mechanic Specialist 1.0 FTE 1.0 FTE

Total 10.50 FTE 10.50 FTE

2020 Equipment Replacement Recommendation

The list of ISF equipment recommended for replacement is included and represents the

highest priority needs. Vehicles and other equipment are replaced based on their condition,

not a pre-determined life expectancy. Purchases will be funded from contributions for

depreciation and replacement, proceeds from the sale of equipment and interest earnings,

and a one-time $400,000 contribution from the General Fund. The estimated cost for the

designated replacement equipment is $1,127,000. This list of equipment will be adjusted

throughout the year if higher priority needs arise as a result of unanticipated mechanical

issues, replacement equipment availability, etc.

Equipment Replacement History

2011

2012

2013

2014

2015

2016

2017

2018

2019

653,700 660,900 658,800

655,100

652,400

725,825

833,535

900,150

929,000

4

2020 ISF Equipment Replacement Plan

No. Year Description Est. Cost Replace With

Baker Golf

2526 2005 Utility Cart 22,000 Similar

2936 2009 Core Destroyer 23,000 Two Pro Sweeps

Central Services

2912 2009 Pickup – Mid-size with Topper 29,000 Similar

Facilities

2881 2009 SUV 34,000 Pickup – Mid-size

2882 2009 SUV 25,000 Similar

2911 2009 Pickup – Mid-size 34,000 Similar

Forestry

1120 2011 Skid Loader – Tracked 81,500 Similar

2434 2004 Rotary Mower 23,000 Similar

2744 2007 Utility ATV 27,500 Pickup - Compact

2848 2008 Sedan – Hybrid 23,450 SUV

Glen Lake


Hyland Hills

1808 2018 ATV 6,000 Similar

1809 2018 ATV 6,000 Similar

2618 2006 Rotary Mower 29,000 Tractor - Compact

2724 2007 Skid Loader – Tracked 67,500 Similar

Information Technology

2839 2009 Mini Van 23,450 Similar

Park Maintenance





1105 2011 Snowmobile – Grooming 12,000 Similar




2160 2001 Range Ball Picker 5,400 Similar

2207 2002 Pickup 1/2T 4wd 25,000 Similar

2227 2002 Trailer – Skid Loader 6,500 Similar

2277 2002 Spader Attachment 5,700 Similar

2402 2004 1Ton Dump – Plow and Sander 60,000 Similar

2403 2004 1 Ton Dump – Plow and Sander 60,000 Similar



5

No. Year Description Est. Cost Replace With

2415 2004 Tractor 33,800 Similar

2524 2002 Utility ATV 18,200 Similar


2643 2006 Utility ATV 14,000 Similar

2719 2007 Pickup – Mid-size 29,000 Similar

2778 2007 Trailer – 24’ Mower 13,300 Similar

2778 2007 Trailer – 12’ Mower 5,500 Similar

Public Safety

1324 2013 Squad – SUV 49,000 Similar

1325 2013 Squad – SUB 49,000 Similar

2243 2002 Snowmobile 8,500 Similar

2244 2002 Snowmobile 8,500 Similar

Water Resources

0470 1999 Boat/Motor/Trailer 22,000 Similar

1,127,000


2020 ASSET MANAGEMENT PROGRAM

The approved 2020 Asset Management Program (AMP) totals $20,875,530. This amount

finances 66 projects throughout the District. The 2020 AMP is funded by a variety of state and

local grants, local cooperative agreements, dedicated funds collected in prior years and Park

District General Obligation Bonds.

Asset Management Program Process: The goal of the Park District’s Asset Management

Program is to provide a sound, comprehensive, fiscally responsible methodology for managing

capital development, maintenance, rehabilitation, information technology and other capital-

intensive activities at a District-wide level. This is accomplished through the efforts of several

staff committees that review and recommend projects for funding. Recommended projects are

then reviewed by senior management to ensure the projects are aligned with the Park District’s

vision and mission and potential funding sources are identified prior to being presented for

consideration by the Board of Commissioners.

The proposed projects have been divided into seven distinct program areas. The first five

program areas are responsible for sustaining existing service levels, infrastructure and

facilities. They play a critical role in the function of the Park District and are strongly

considered for funding prior to the construction of new or expanded facilities. The final two

project areas either improve existing facilities and operations or add new facilities.

Program Area Program Purpose Examples of Projects

Americans with

Disability Act

Compliance

Provide accessibility to facilities

and programs • Restroom reconstructions

• Grade appropriate trails

Infrastructure Management Program (IMP)

Inventory, catalog and prioritize major infrastructure improvements

• Pavement Management Program

• Bridge inspections and repairs

Information & Technology Program (ITP)

Maintain technology and office systems

• Computer acquisition and replacement

• Software purchases

• Equipment purchase and replacement

Natural Resources

Management (NRM)

Prioritize and implement

projects to maintain or protect natural resources

• Water quality projects

• Reforestation

Preservation & Rehabilitation Program (PRP)

Inventory, catalog and prioritize maintenance and rehabilitation requirements

• Building maintenance

• Roof replacement

• Mechanical system replacements

Capital Projects Functional redesign of existing facilities and construction of

new facilities

• Trail amenity construction

• Building reconstruction/addition

• Major park and trail projects

Partnerships Projects done in conjunction with other government entities

• Connections between local and regional trails

• Trail and road crossing improvements

The projects contained in the 2020 AMP were originally included in the 2020 portion of the

Five Year Capital Improvement Plan that was adopted by the Board of Commissioners in the

spring of 2019. Some project amounts were modified slightly based on changes in project

scope or funding availability.

Subtotals by Program Projected Cost

Stewardship $8,886,000

ADA Compliance $ -0-

Infrastructure Management $ 4,201,000

Information Technology $ 1,100,000

Natural Resources Management $ 985,000

Preservation and Rehabilitation $ 2,600,000

Capital Projects $2,096,000

Partnerships $9,553,530

Administrative Costs $ 340,000

TOTAL $20,875,530

The largest projects in the 2020 AMP are:

• Mississippi Gateway Regional Park Design ($4,000,000) – Design of site and

architectural improvements to modernize the park and incorporate the property to

the west which is owned by Brooklyn Park.

• Lake Minnetonka Regional Park Pavement Reconstruction ($3,400,000) – Total

reconstruction of paved roads, trails and parking lots in the southern half of the park.

• Cedar Lake LRT Regional Trail Grade Separated Crossing ($1,106,530) –

Construction of two tunnels and one bridge along the Southwest Light Rail Line to

increase safety of trail users crossing traffic and the light rail line which is currently

under construction.

Funding

The 2020 AMP is proposed to be funded by a variety of sources, with 57 percent of funding

from Three Rivers Park District and 43 percent of funding from outside sources.

Three Rivers Park District Sources of Funding

• Park District Bonds: $8,237,124

o The Park District has historically issued five to fifteen year general obligation bonds

to provide the balance of the funding necessary to implement the Asset

Management Program. The amount of each bond issue has depended on the size of

the Asset Management Program and other available funding sources.

• General Fund Transfer: $775,000

o A transfer from the General Fund Operating Budget to fund projects. This one-time

transfer is to partially fund projects in 2020.

• Prior Project Savings: $2,800,000

o Cost savings from the Nine Mile Creek Regional Trail Project are being reallocated

to finance a portion of the 2020 Asset Management Program. The cost savings are

a result of lower construction costs than were estimated in past Asset Management

Programs. In addition, $100,000 from the Coon Rapids Dam Trust Fund is being

used to fund projects at Mississippi Gateway Regional Park.

Funding from Outside Sources

• State Grants - $6,923,406

o Mississippi Gateway Regional Park Improvements Planning and Design -

$3,200,000

o Lake Minnetonka Regional Trail Pavement Rehabilitation - $2,776,572

o Baker Park Reserve Creative Play Area Replacement - $696,834

o Bryant Lake Regional Park Parking Expansion and Site Improvements - $250,000

• State Lottery-in-Lieu-of Grant: $1,090,000

o These state funds, provided through Met Council, have been received in 2019 for

application to the 2020 Preservation and Rehabilitation Program.

• City of Brooklyn Park Contribution - $800,000

o The City of Brooklyn Park has pledged $800,000 for the total cost of design and

construction of improvements at Mississippi Gateway Regional Park.

• Hennepin County Grants: $250,000

o Hennepin County has awarded the Park District a grant for ski hill improvements at

Hyland Hills Ski Area in Hyland Lake Park Reserve.

State Grants$6,923,406

State Lottery-in-Lieu Grant, $1,090,000

Hennepin County Grants, $250,000

Brooklyn Park Contribution,

$800,000

Prior Project Savings, $2,800,000

General Fund Transfer, $775,000

Park District Bonds,

$8,237,124

Funding Source and Amount

Summary of Bond Status

The Park District has been issuing bonds annually since 2001 (except for 2002) to finance

the construction of various projects. In addition, the Park District has refunded (refinanced)

all eligible bonds and defeased (set funds aside in an escrow account) to pay a large portion

of the 2013 bonds. As a result, the Park District currently has $61,035,000 in general

obligation bonds outstanding.

Each year, the Park District repays a portion of the principal amount on each bond. The

annual amount that will be repaid over the next 5 years is as follows:

2020 $7,965,000

2021 $7,420,000

2022 $7,020,000

2023 $5,470,000

2024 $3,495,000

Total $34,690000 (51.4% of outstanding debt)

These amounts do not include any bonds that may be issued in 2019 or thereafter.

The Park District’s enabling legislation created a limit on the total net debt that can be

outstanding. That limit, which is 0.5% of market value, is $650,335,811 as of December 31,

2019. State Statute also set a limit on the debt that could be issued without voter approval.

That limit, which is 0.1% of market value or $130,067,162 as of December 31, 2019, is the

limit that needs to be monitored and has the potential to constrain future debt issuance.

82.46 79.12

73.20 66.70 66.54

69.95 70.30 68.36 66.30

61.00

104.90

94.70 89.32 91.36

98.19 100.69 104.11

112.68

121.80

131.10

$0

$25

$50

$75

$100

$125

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Mill

ion

s

Comparison of Debt Outstanding to Debt Limit

Bonds Outstanding Debt Limit

2020 Asset Management Project List

ID Program Location Project Title Amount Outside Funding

Internal funding-other

Funding Notes

1 IMP District Wide Pavement & structure preventative maintenance

$700,000

2 IMP District Wide Sewer and water inspection and repairs

$34,000

3 IMP District Wide Certified inspections of engineered structures

$22,000

4 IMP Mississippi Gateway RP

Dam inspection $45,000 $45,000 CRD Fund

5 IMP Lake Minnetonka RP

Lake Minnetonka RP: Pavement rehabilitation: Trails, roads and parking lots south half

$3,400,000 $2,776,572

$286,000 2017 Bond transfer from Nine Mile; $1,500,000 2018 State Bond; $990,572 in 2019 Legacy Funding

6 PRP District Wide Amenities $72,200

7 PRP District Wide Building Rehab - Materials $120,000

8 PRP District Wide Building Rehab - Plumbing $149,000

9 PRP District Wide Building Rehab - Small Projects $180,100

10 PRP District Wide Building Rehab - Roofs $35,000

11 PRP District Wide Burg, Fire & Card Access $115,000

12 PRP District Wide Concrete Repair & Replacement $66,800

13 PRP District Wide Disc Golf, Archery, Off-leash Areas

$93,200

14 PRP District Wide Docks, Bridges, Boardwalks $40,000

15 PRP District Wide Electrical Maint & Repair $228,000

16 PRP District Wide Elevator Inspect & Service $140,000

17 PRP District Wide General Park Rehab $564,300

18 PRP District Wide HVAC Maint & Repair $217,000

19 PRP District Wide Non-paved Trails $109,500

20 PRP District Wide Painting $171,000

21 PRP District Wide Play Area Maint & Repair $146,900

22 PRP District Wide Roads & Parking Maint $38,000

23 PRP District Wide Small Infrastructure $85,500

24 PRP District Wide Swim Facilities $7,000

25 PRP District Wide Turf & Grounds Rehab $21,500

26 ITP District Wide Infrastructure Maintenance $75,000

27 ITP District Wide Network Hardware $125,000

28 ITP District Wide Cloud Infrastructure and Licensing

$300,000

29 ITP District Wide Desktop/Multimedia/End User Solutions

$300,000



Funding Notes

30 ITP District Wide Data Center Maintenance $100,000

31 ITP District Wide Security and Compliance $150,000

32 ITP District Wide GIS/GPS Mapping and Hardware $50,000

33 NRM District Wide CCM Crew Time and/or Contracts to Support Forestry and Horticulture Operations

$171,000

34 NRM District Wide Compost for Amending Soils $10,000

35 NRM District Wide Invasive Species Management and Control

$214,000

36 NRM District Wide Landscape Maintenance $151,000

37 NRM District Wide Natural Resources Management Practices to Enhance Habitat Communities

$72,000

38 NRM District Wide Pollutant Load Reductions $100,000

39 NRM District Wide Outside contracts to Support Forestry and Horticulture Operations

$77,000

40 NRM District Wide Tree Trimming - Contracted $30,000

41 NRM District Wide Water Structure Repair/Replacement

$160,000

42 ADA Lake Minnetonka RP

ADA Bathroom remodel (budgeted 2019)

$0 $140,000 Existing ADA funds.

43 ADA Bryant Lake RP ADA Bathroom remodel (budgeted 2019)

$0 $105,000 Existing ADA funds

44 ADA Lake Minnetonka RP

Lake Minnetonka ADA site improvements (Budgeted 2019)


45 ADA Bryant Lake PR Bryant Lake ADA Site Improvements (Budgeted 2019)


46 CPC Baker Creative Play Area Replacement/Renovation

$788,000 $696,834 $696,834 2018 State Bond

47 CPC Bryant Parking Expansion and site improvements

$608,000 $250,000 $30,000 2018 Legacy Grant; $220,000 2019 Legacy Grant

48 CPC Elm Creek Expand parking lot lighting for winter recreation shuttle stop

$225,000

49 CPC Noerenberg Prefabricated Restroom Building $275,000

50 CPC Baker Design BNWS Shower building and infirmary

$200,000

51 Part - RT District-wide Regional Trails Master Plans $70,000

52 Part - RT Bassett Creek RT Bassett Creek RT: Final segment in Golden Valley

$10,000

53 Part - RT Cedar Lake LRT RT Cost Share: SWLRT Project to Construct Grade-separated trail crossings

$1,106,530 $1,106,530 2016 GO Bond balance



Funding Notes

54 Part - RT Crow River RT Cost Share: City Project to Construct RT along CR 144

$500,000 $500,000 2016 GO Bond balance

55 Part - RT Dakota Rail RT

Cost Share: City Project to include Cycle Track and Restroom Components of Wayzata Lake Effect

$250,000 $250,000 2016 GO Bond balance

56 Part - RT Dakota Rail RT Cost Share: Dakota Rail - Ferndale Extension

$150,000 $150,000 2016 GO Bond balance

57 Part - RT Medicine Lake RT

Cost Share: City project to Construct Pineview segment from Diamond LK Rd south to Elm Creek PR.

$622,000 $622,000 2016 GO Bond balance

58 Part - RT Nine Mile Creek RT Complete 169 Underpass $1,450,000 $71,470 2016 GO Bond balance

59 Part-Parks District-wide Master Plan: Twin Lakes RP $75,000

60 Part-Parks District-wide Winter Visitor Study $40,000

61 Part-Parks HHSA Ski hill improvements/racing ramp extension

$250,000 $250,000 $250,000 from HCYSG

62 Part-Parks MAC Wildlife Area MAC Wildlife Area - Phase II: Additional boardwalks and learning stations

$500,000

63 Part-Parks Sochacki Park Pre-LRT improvements: Water Quality Plan

$50,000

64 Part-Parks Mississippi Gateway RP

Park interior access improvements

$480,000 $55,000 CRD Fund

65 Part-Parks Mississippi Gateway RP

Park design (24 months - start mid-2020)

$4,000,000 $4,000,000 $3,200,000 2020 Legacy Grant; $800,000 Brooklyn Park

66 N/A District Wide Administrative Costs $340,000

Total Project Costs $20,875,530

Adopted Budgets 2020 · Swimming Fees 656,799 -- -- -- Cross Country Ski Pass Fees 575,000 -- -- --...

Documents

Transcript of Adopted Budgets 2020 · Swimming Fees 656,799 -- -- -- Cross Country Ski Pass Fees 575,000 -- -- --...