WESTERN GATEWAY

            Recreation and Park District
Final Operating Funds Budget for FY 2009-10
 2009-2010 
 July 1 - June 30 
Ordinary Income/Expense
Income
Donations - Misc  $                 750
Firewood sales  $                 750
Total Donations - Misc  $              1,500
Earned revenues
Interest-savings/short-term inv
Interest Earned Income - Gen'l  $                 800
Total Earned revenues  $                 800
Other Fee Income
Miscellaneous Fee Income
Trash Recovery Fee Income  $              1,300
Total Other Fee Income  $              1,300
Program Service Fees
Amphitheatre Rental Income  $                 130
Ball Field Rental Income  $            12,500
Bmaker's Cottage Rental Income  $            15,000
Disc Golf Course Rental Income  $                 400
Open Space Rental Income  $              1,200
Pavillion Rental Income  $              2,200
Picnic Area Rental Income  $              4,000
RV Parking Fee Income  $                 200
Total Program Service Fees  $            35,630
Special events
Easter Sunday Brunch
Holidays In The Park
Annual Holiday Fundraiser
Special events - Other  $              1,000
Total Special events  $              1,000
Tax Base Income
Parcel Assessment Fees  $          105,564
Total Income  $          145,794
Expense
A - Business / Misc  expenses
Insurance - non-employee
Fire insurance  $              3,500  
Liability Insurance  $              8,000
Total Insurance - non-employee  $            11,500
Membership dues - organization  $                 800
Other expenses
Annual Holiday Fundraiser
Annual Anniversary Party
Other expenses - Other  $                 500
Total Other expenses  $                 500
Special District Expenses  $              4,000
Taxes - other  $                   30
Business / Misc  expenses - Other
Reserve  $            12,000
Total A - Business / Misc  expenses  $            28,830
B - Non-personnel expenses
Books, subscriptions, reference  $                 100
Computer Software  $                 450
Education / Tuition  $                   80
E512 - Equip Repai/Maint  $              3,500
E513 - Shop Supplies  $              1,500
E514 - Fuel and Oil  $              3,000
E515 - Housekeeping Supplies  $              3,000
E516 - Office Supplies  $              1,000
E517 - Printing & copying  $                 500
E518 - Small Tools  $                 500    
E519 - Postage, ship, delivery
PO Box Rental Fees  $                   45
E519 - Postage, ship, delivery - Other  $                 350
Total E519 - Postage, ship, delivery  $                 395
Telephone & telecommunications
Wireless Service  $                 500
Phone Service  $                 950
Total Telephone & telecommunications  $              1,450
Total B - Non-personnel expenses  $            15,475
C - Other personnel expenses
Professional fees - other
Computer Services  $                 100
Audit 2007-08  $              5,500
Audit 2008-09  $              5,500
ADA Architectural Dwgs
Bookkeeper  $            10,920  
Special Events  $                 272
Total C - Other personnel expenses  $            22,292
D - Occupancy expenses
Utilities
NID Fees  $              4,500
PG&E Service  $              9,200
Propane Expense  $              1,700
Trash Disposal Fees  $              2,700
Total Utilities  $            18,100
Total D - Occupancy expenses  $            18,100
E - Payroll Expenses
Payroll taxes
Employer Medicare  $                 598
Employer Social Security  $              2,555
Unemployment Tax  $              1,302
Total Payroll taxes  $              4,455
Penalty & Interest
Salaries & related expenses    
Salaries & wages - Perm.    
Salaries & wages - Part.  $            41,210    
Total Salaries & related expenses  $            41,210    
Worker's Compensation Insurance  $              3,382  
Total E - Payroll Expenses  $            49,047
Program Service Expense
E611 - Ball Fields  $              3,500
E612 - Restrooms, ADA portable  $              3,900
E613 - Maintenance Bldg
E614 - Buttermaker's Cottage  $                 250
E615 - Disc Golf
E617 - Grounds - General  $              1,500
E618 - Landscaping  $                 100
E619 - Sprinkler Systems  $              2,000
E621 - Pavilion  $                 100
E622 - Picnic Areas  $                 700
E624 - Tennis Courts  
Total Program Service Expense  $            12,050
Total Expense  $          145,794
Net Ordinary Income  $                     0
Net Income  $                     0

PRELIMINARY Capital Funds Budget for FY 2009-10
 
 Jul '09 - Jun 10 
Restricted Capital Funds, Beginning Balance  $          229,879 after paying Delta Bluegrass
Grant: restricted to tennis courts  $              1,251
Grant: restricted to Dog Park  $              1,200 GC Dog Park via NCLT
Additions to Restricted Funds
Earned revenues
Interest-savings/short-term inv
Interest Earned Income - Restricted Funds  $              6,000
Total Interest-savings/short-term inv  $              6,000
Total Earned revenues  $              6,000
Mitigation Fees
Mitigation Fees, additions  $            18,000 at 2008 collection rate
Mitigation Fees, refunds  $               (917)
Total Mitigation Fees  $            17,083
New Balance, Capital Funds  $          255,413
Expense
Grant & contract expense
Mitigation Fee Projects
Q701 - Amphitheatre
Q702 - Ball Fields  $            50,000
Q703 - Restrooms  $            20,000 ADA upgrade, Main comfort station only
Q704 - Maintenance Bldg
Q705 - Buttermaker's Cottage  $              4,000 ADA upgrade, ramp, deck & rails
Q707 - Disc Golf Course  $              2,500
Q708 - Equipment  $            30,000 additional irrigation pump
Q709 - Reserve for vehicle repl  $            15,000
Q710 - Grounds - General
Q711 - Grounds - Landscaping
Q713 - Dog Park  $              1,200 ADA ramps & landings (2)
Q714 - Pavilion  $            10,000 install light & sound equip, req Master Plan
Q715 - Picnic Areas
Q716 - Playgrounds
Q717 - Tennis Courts
Q718 - Trail system  $            50,000 ADA trails REQUIRED
Q719 - Balance of restrooms  $            30,000 Must be made ADA compliant, req Master Plan
Total Capital Expenditures Proposed  $          212,700
Ending Balance, Capital Funds  $            42,713



Final Operating Funds Budget for FY 2008-09

2008-09 Operating Fund Budget  (approved 12/17/08)

 
July 1 - June 30
Ordinary Income/Expense
Income
Donations - Misc $1,500
Total Donations - Misc $1,500
Earned revenues
Interest-savings/short-term inv
Interest Earned Income - Gen'l $1,000
Total Interest-savings/short-term inv $1,000
Total Earned revenues $1,000
Other Fee Income
Miscellaneous Fee Income
Trash Recovery Fee Income $280
Total Other Fee Income $280
Program Service Fees
Amphitheatre Rental Income $130
Ball Field Rental Income $12,500
Bmaker's Cottage Rental Income $15,000
Disc Golf Course Rental Income $800
Open Space Rental Income $1,200
Pavillion Rental Income $2,000
Picnic Area Rental Income $2,000
RV Parking Fee Income $1,500
Total Program Service Fees $35,130
Special events
Easter Sunday Brunch
Holidays In The Park
Annual Holiday Fundraiser $10,000
Special events - Other $500
Total Special events $10,500
Tax Base Income
Parcel Assessment Fees $105,564
Total Tax Base Income $105,564
Total Income $153,974
Expense
A - Business / Misc  expenses
Insurance - non-employee
Liability Insurance $7,900
Total Insurance - non-employee $7,900
Membership dues - organization $600
Other expenses
Annual Holiday Fundraiser $4,000
Annual Anniversary Party $200
Other expenses - Other $500
Total Other expenses $4,700
Special District Expenses $3,610
Taxes - other $30
Business / Misc  expenses - Other $700
Reserve for penalties $5,000
Total A - Business / Misc  expenses $22,540
B - Non-personnel expenses
Books, subscriptions, reference $50
Computer Software $450
Education / Tuition $80
E512 - Equip Repai/Maint $3,000
E513 - Shop Supplies $1,500
E514 - Fuel and Oil $3,000
E515 - Housekeeping Supplies $3,000
E516 - Office Supplies $1,000
E517 - Printing & copying $500
E518 - Small Tools $100
E519 - Postage, ship, delivery
PO Box Rental Fees $40
E519 - Postage, ship, delivery - Other $500
Total E519 - Postage, ship, delivery $540
Telephone & telecommunications
Wireless Service $1,380
Phone Service $949
Total Telephone & telecommunications $2,329
Total B - Non-personnel expenses $15,549
C - Other personnel expenses
Professional fees - other
Computer Services $100
Audit 2006-07 $5,000
Audit 2007-08 $5,000
ADA Architectural Dwgs $2,500
Total Professional fees - other $12,600
Special Events $200
Total C - Other personnel expenses $12,800
D - Occupancy expenses
Utilities
NID Fees $4,000
PG&E Service $9,000
Propane Expense $2,500
Trash Disposal Fees $2,700
Total Utilities $18,200
Total D - Occupancy expenses $18,200
E - Payroll Expenses
Payroll taxes
Employer Medicare $932
Employer Social Security $3,980
Unemployment Tax $800
Total Payroll taxes $5,712
Penalty & Interest
Salaries & related expenses
Salaries & wages - Perm. $33,930
Salaries & wages - Part. $28,281
Total Salaries & related expenses $62,211
Worker's Compensation Insurance $3,162
Total E - Payroll Expenses $71,085
Program Service Expense
E611 - Ball Fields $2,000
E612 - Restrooms, ADA portable $3,900
E613 - Maintenance Bldg
E614 - Buttermaker's Cottage $250
E615 - Disc Golf
E617 - Grounds - General $750
E618 - Landscaping $100
E619 - Sprinkler Systems $6,000
E621 - Pavilion $100
E622 - Picnic Areas $700
E624 - Tennis Courts  
Total Program Service Expense $13,800
Total Expense $153,974
Net Ordinary Income $0
Net Income $0

2008-2009 Capital Fund Budget (approved 2/4/09)

 
Jul '08 - Jun 09
Restricted Capital Funds, Beginning Balance $343,291
Grant: restricted to tennis courts $3,000
Grant: restricted to Dog Park $1,200 GC Dog Park via NCLT
Additions to Restricted Funds
Earned revenues
Interest-savings/short-term inv
Interest Earned Income - Restricted Funds $4,000
Total Interest-savings/short-term inv $4,000
Total Earned revenues $4,000
Mitigation Fees
Mitigation Fees, additions $11,000 estimate 1/3 of 2007 amounts
Mitigation Fees, refunds -$917
Total Mitigation Fees $10,083
New Balance, Capital Funds $361,574
Expense spent or committed
Grant & contract expense
Mitigation Fee Projects
Q701 - Amphitheatre $500 benches need resurfacing (volunteer day?)
Q702 - Ball Fields $105,600 inc. infield rehab (lights req Master Plan) $52,094
Q703 - Restrooms $10,000 ADA upgrade, Main comfort station only APPROVED
Q704 - Maintenance Bldg no capital improvements budgeted
Q705 - Buttermaker's Cottage $4,000 ADA upgrade, ramp, deck & rails APPROVED
Q707 - Disc Golf Course $5,000 capital improvements, req Master Plan?
Q708 - Equipment $30,000 additional irrigation pump
Q710 - Grounds - General $9,000 $5,800 spent to date $5,777
Q711 - Grounds - Landscaping no capital improvements budgeted
Q713 - Dog Park $1,200 ADA ramps & landings (2) APPROVED
Q714 - Pavillion $27,800 install light & sound equip, req Master Plan
Q715 - Picnic Areas no capital improvements budgeted
Q716 - Playgrounds no capital improvements budgeted
Q717 - Tennis Courts   complete rehab, req Master Plan
Q718 - Trail system $50,000 ADA trails REQUIRED

Q719 - Balance of restrooms
Q720 - Master Plan

$30,000
$5,000

 Must be made ADA compliant, req Master Plan
Total Capital Expenditures Proposed $278,100 $57,871
Ending Balance, Capital Funds $83,474

Copyright 2008 © Western Gateway Recreation and Park District. All rights reserved.