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HomeMy WebLinkAbout2015 11-05 CCP Joint Session with the Financial Commission AGENDA CITY COUNCIL/FINANCIAL COMMISSION JOINT WORK SESSION Monday,November 2, 2015 6:30 p.m. City Hall—City Council Chambers I. Call to Order II. Approval of Agenda III. Enterprise Funds a. Earle Brown Heritage Center b. Centerbrook Golf Course c. BC Liquor Fund IV. Future City Council Meetings City Council Meetings 1) Utility Rates Adopted November 23, 2015 2) Public Hearing&Budget Adoption December 7, 2015 V. Adjournment I`ViTIEI 40RANDUM e CITY Y CCOUP\TCCI L/FINANCCU L COMMISSION JOINT WORK SESSION DATE: November 2, 2015 TO: Curt Boganey, City Manager FROM: Nathan Reinhardt,Finance Director SUBJECT: 2016 Enterprise Fund Budgets Recommendation: It is recommended that the City Council consider providing direction to staff regarding the Enterprise Fund budgets for 2016. Background: Enterprise Funds are programs provided by the City which generate their own revenues for operations and capital maintenance. In the case of the Brooklyn Center Liquor fund, it's expected to generate enough revenue to support capital projects in other funds of the City, thereby reducing the need of funding from the property tax levy. The City operates the following three Enterprise Funds: • BC Liquor • Centerbrook Golf Course • Earle Brown Heritage Center Staff has attached and will present information on the expected revenues and expenditures for operation of the City's Enterprise Funds for 2016. The expenditures include total direct and indirect costs including depreciation of capital assets and administrative costs. Fund narratives, budgeted amounts, and net income information for each fund from 2008 through the 2017 budgets are attached. Strategic Priorities: • Enhanced Community Image Mission:Ensurin.-an attractive,clean,safe,inclusive connnnnitp that enhances the quality of life for all people and preserves the public trust 1 BC Liquor 2 2016 Brooklyn Center Department Budget Narrative by Fund Department Flame: Fiscal& Support Services BC Liquor Stores# 1 &#2 Department/Division Mission: Operate two municipal retail liquor stores to provide for the controlled sale and distribution of alcoholic beverages in the community. Profits from the operations are used to fund projects benefitting the community and avoiding the necessity of larger property tax levies for such projects. Department/Division Description: The BC Liquor Division of the Fiscal & Support Services Department operates two retail liquor stores under Minnesota Statutes 426 and Chapter 11 of the City's Code of Ordinances. These stores sell a wide variety of products including spirits,wine,beer, cigarettes and sundry items such as glassware, ice and non-intoxicating beverages. Store# 1 is the larger of the two stores in located in the Brookdale Corners shopping center at 5625 Xerxes Avenue. Store#2 is located in the Boulevard Marketplace shopping center at 6930 Brooklyn Boulevard. The stores operate Monday through Saturday. Special events are provided through a Wine Club,a Beer Club and Platinum Club (joint membership in both Wine and Beer)of BC Liquors. These clubs meet to provide information about the products, sample tastings and special sales opportunities for products featured at the events. Additionally,BC Liquors assists Surly Brewing with its annual Darkness Day celebration. BC Liquor leases space near the Surly Brewing premises and effectively opens a store near there to facilitate off-sale distribution of the very popular Surly Darkness beer. Key Initiatives focused on the achievement of strategic priorities/value propositions Community Image • Staff Development ➢ Adjustment of part time wage scale to attract larger part time base ➢ Implementation of a Central Buyer to improve buyer system efficiency ➢ Addition of a full time Category Lead to better stabilize part time hours • Upkeep of stores ➢ We will replace carpet tiles to keep store 41 attractive and customer friendly • Respond to Customer Needs ➢ We will continue to work with Delaney Consulting to assist us with several initiatives including, developing loss prevention tools and developing a plan to address market changes ➢ In 2016,we will add a Beer Cave at store#2 to meet customer changes in craft beer interest and create operational efficiency with beer inventory 3 Staffing Levels Positions FTEs 2015 2016 2017 • Liquor Operations Manager 1 1 1 • Liquor Store Manager 2 3 3 • Liquor Store Assistant Manager 1 • Liquor Store Office Assistant 1 1 1 • Liquor Store Category Lead FT 1 1 • Liquor Store Category Lead(2-3 -PT Staff) 1.8 1.2 1.2 • Liquor Store Shift Lead(6—PT Staff) 3 3 3 • Store Clerk/Stocker(16-19 -PT staff) 5_9 5_5 5_5 TOTAL 15.7 16.1 16.1 Strategic Fun ctions/Division(s): • BC Liquor Division o The Division provides for the wholesale purchase,merchandise display, and sale of alcoholic beverages and sundry items. The stores are monitored by clerks and by a system of cameras to discourage theft and assist in identifying theft incidents. Each store prepares deposits of proceeds from the day's sales immediately at the close of the day.,The Division also sponsors special events each year such as tasting chub events for wine and beer enthusiasts and off-sale services at local brewery events. Annual Goal and Strategies: 1. Promote and sell alcoholic beverages in a controlled environment which minimizes the risk of unlawful procurement of alcoholic beverages by minors or obviously intoxicated patrons. a. Random compliance checks provided by law enforcement b. Regular Training and support of clerks 2. Promote knowledge of alcoholic beverages through Tasting Club events. a. Events scheduled twice per year for solely wine and twice for solely beer with one additional event combining both beer and wine presentations and tasting 3. Provide profitable operations such that dollars may be transferred from the Liquor Fund to the Capital Improvements Fund and other funds as approved by the City Council to lower the need for property tax revenues while still accomplishing the repair and maintenance need of the City. a. Reserve a specified transfer in the budget process 4 Annual Operating Goal Performance Measures: Performance Objectives Description of Performance Performance Levels Measure *Previous Value Actual Value Target Value Inventory Variance $12,980 $13,717 $12,000 Levels (Goal $12,000) Increase#of 49 club—9 single memberships in (Goal 55-12) 61 club—9 single 70 club— 12 single Tasting clubs Compliance checks 100%(4/4) 100% (4/4) 100% passed (Goal 100%) Increase social media 0 Likes 97 Likes 125 Likes presence-Facebook (Goal 50) Increase social media 107 Followers 250 Followers 300 Followers presence—Twitter (Goal 214) Increase staff longevity—#of staff 10 6 <6 who did not reach 90 (Goal <8) days of employment *YTD data 5 MUNICIPAL OFF-SALE LIQUOR FUND-60900 ENTERPRISE FUND 2015 2013 2014 November 2015 2016 2017 Object Code/Description Actual Actual YTD Budget Budget Change Budget 60900-BROOKLYN CENTER LIQUOR OPERATING REVENUES 4761-LIQUOR SALES $ (2,300,182) $ (2,244,744) $ (1,665,955) $ (2,233,541) $ (2,187,850) -2.05% $ (2,231,606) 4762-WINE SALES (774,781) (759,327) (527,445) (747,176) (748,475) 0.17% (763,443) 4763-BEER SALES (2,844,257) (2,728,090) (1,980,648) (2,671,464) (2,896,025) 8.41% (2,950,144) 4764-SALES-NONTAXABLE (61,404) (44,616) (34,170) (62,176) (54,611) -12.17% (55,702 4765-SALES-TAXABLE (82,608) (75,689) (55,986) (83,217) (60,539) -27.25% (61,749) TOTAL SALES AND USER FEES (6,063,232) (5,852,466) (4,264,204) (5,797,574) (5,947,500) 2.59% (6,062,644) 5581-COST OF SALES-LIQUOR 1,575,192 1,555,671 1,185,437 1,541,142 1,509,615 -2.05% 1,539,807 5582-COST OF SALES-WINE 493,528 506,351 351,117 496,872 497,735 0.17% 507,689 5583-COST OF SALES-BEER 2,143,720 2,096,139 1,480,659 2,063,027 2,243,638 8.75% 2,285,310 5584-OTHER COSTS OF SALE-NONTAXABLE 33,193 24,440 18,345 39,791 34,950 -12.17% 35,649 5585-OTHER COSTS OF SALE-TAXABLE 54,188 49,028 35,669 53,258 38,744 -27.25% 39,531 5587-INVENTORY VARIANCES 15,795 36,788 13,525 19,000 21,000 10.53% 21,000 5589-DELIVERY CHARGES 25,608 24,966 16,158 26,000 26,000 0.00% 27,000 TOTAL COST OF GOODS SOLD 4,341,224 4,293,383 3,100,910 4,239,090 4,371,682 3.13% 4,455,986 TOTAL OPERATING REVENUES (1,722,008) (1,559,083) (1,163,294) (1,558,484) (1,575,818) 1.11% (1,606,658) OPERATING EXPENSES 6101-WAGES&SALARIES-FT EMPLOYEES 291,133 299,484 225,545 300,221 345,733 15.16% 355,845 6102-OVERTIME-FT EMPLOYEES 655 982 2,114 2,636 24.69% 2,636 6103-WAGES-PART TIME EMPLOYEES 218,378 206,718 159,296 246,100 200,384 -18.58% 201,384 6104-OVERTIME-PART TIME EMPLOYEES 3,821 3,523 3,501 1,500 3,000 100.00% 3,000 6111-SEVERANCE PAY 1,101 3,467 - - 0.00% - 6122-PERA COORDINATED PLAN 36,094 36,032 29,117 41,192 44,300 7.55% 45,083 6125-FICA-SOCIAL SECURITY 32,649 32,709 25,051 34,052 35,441 4.08% 36,067 6126-FICA-MEDICARE 7,636 7,650 5,859 7,963 8,288 4.08% 8,436 6131-CAFETERIA PLAN CONTRIBUTIONS 41,348 36,869 30,089 63,540 80,820 27.20% 87,288 6141-UNEMPLOYMENT COMPENSATION 162 2,513 1,185 - - 0.00% - 6151-WORKER'S COMP INSURANCE 13,779 13,021 12,024 14,719 15,320 4.08% 15,590 TOTAL PERSONAL SERVICES 646,101 642,641 492,649 711,401 735,922 3.45% 755,329 6201-OFFICE SUPPLIES 1,202 1,197 933 1,300 1,300 0.00% 1,300 6203-BOOKS/REFERENCE MATERIALS - 124 - - - 0.00% - 6214-CLOTHING&PERSONAL EQUIPMENT 2,580 2,558 702 2,100 3,330 58.57% 3,330 6219-GENERAL OPERATING SUPPLIES 13,356 15,743 14,306 15,000 19,500 30.00% 19,500 6223-BUILDINGS&FACILITIES 5,500 3,500 -36.36% 2,500 6241-SMALL TOOLS 191 - - - - 0.00% - 6242-MINOR EQUIPMENT 4,335 11,974 3,203 9,500 12,300 29.47% 8,000 6243-MINOR COMPUTER EQUIPMENT 10,171 48,122 11,967 29,000 -100.00% 6,800 TOTAL SUPPLIES 31,835 79,718 31,111 62,400 39,930 36.01% 41,430 6301-ACCTG,AUDIT&FIN'LSERVICES 3,934 4,100 3,368 4,000 4,000 0.00% 4,000 6303-LEGAL SERVICES - - 1,277 - - 0.00% - 6307-PROFESSIONAL SERVICES 19,112 13,785 14,020 23,500 16,000 -31.91% 19,100 6321-TELEPHONE/PAGERS 3,595 4,011 2,670 4,080 3,700 -9.31% 3,800 6329-OTHER COMMUNICATION SERVICES 833 227 - - 0.00% - 6331-TRAVEL EXPENSE/MILEAGE 518 666 760 1,300 1,300 0.00% 1,300 6341-PERSONNEL ADVERTISING 207 356 75 700 1,000 42.86% 1,000 6349-OTHER ADVERTISING 12,532 11,461 5,618 22,000 19,000 -13.64% 19,000 6351-PRINTING 574 405 1,533 700 700 0.00% 700 6402-EQUIPMENT SERVICES 5,909 1,084 3,103 7,500 7,500 0.00% 7,500 6403-BLDGS/FACILITIES MAINT SERVICE 1,993 2,795 760 5,000 4,500 -10.00% 4,500 6406-MULTI-FUNCTION MTNCE 443 474 466 675 725 7.41% 760 6409-OTHER REPAIR&MAINT SVCS 1,331 - 1,000 1,000 0.00% 1,000 6421-SOFTWARE LICENSE 1,539 369 - - - 0.00% 6422-SOFTWARE MAINT 7,997 4,122 10,989 9,100 9,100 0.00% 9,500 6423-LOGIS CHARGES 18,480 20,804 14,823 24,314 25,799 6.11% 25,877 6428-PROTECTION SERVICES 1,058 1,775 1,343 1,000 1,800 80.00% 1,800 6431•SPECIAL EVENTS 9,955 10,325 6,007 8,500 8,500 0.00% 8,500 6432-CONFERENCES AND SCHOOLS 2,674 2,154 2,400 3,100 3,600 16.13% 3,600 6433-MEETING EXPENSES - 105 130 - 50 100.00% 50 6434-DUES&SUBSCRIPTIONS 3,285 3,310 7,113 3,500 7,000 100.00% 7,000 6435-CREDIT CARD FEES 85,659 80,803 60,770 92,000 83,000 -9.78% 84,000 6438-CASH SHORT(OVER) 615 2,532 1,600 2,000 2,000 0.00% 2,000 6441-LICENSES,TAXES&FEES 838 140 - 700 720 2.86% 720 6449-OTHER CONTRACTUAL SERVICE 6,669 7,479 5,512 5,100 5,600 9.80% 5,600 TOTAL SERVICES&OTHER CHARGES 188,419 174,613 144,337 219,769 206,594 -5.99% 211,307 6361-GENERAL LIABILITY INSURANCE 4,155 5,595 4,117 5,668 5,762 1.66% 6,114 6362-PROPERTY INSURANCE 2,030 2,505 1,946 2,627 2,751 4.72% 2,919 6364-DRAM SHOP INSURANCE 7,009 7,900 5,237 8,216 7,303 -11.11% 7,750 6366-MACHINERY BREAKDOWN INSURANCE 553 676 497 707 684 -3.25% 725 TOTAL INSURANCE 13,747 16,676 11,797 17,218 16,500 -4.17% 17,508 6 6381-ELECTRIC 44,417 39,172 32,019 45,000 47,000 4.44% 47,000 6382-GAS 4,862 6,676 3,781 7,500 8,000 6.67% 8,000 6383-WATER 7,200 7,200 0.00% 7,200 TOTAL UTILITIES 49,279 45,848- 35,800 59,700 62,200 4.19% 62,200 6412-BLDGS/FACILITIES 302,772 303,108 233,764 289,640 290,640 0.35% 290,640 TOTAL RENT 302,772 303,108 233,764 289,640 290,640 0.35% 290,640 6461-FUEL CHARGES 290 238 170 336 221 -34.23% 229 6462-FIXED CHARGES 1,185 961 755 1,008 942 -6.55% 972 6463-REPAIR&MAINT CHARGES 619 1,086 343 434 433 -0.23% 446 6465-REPLACEMENT CHARGES 2,100 2,050 1,313 1,750 2,100 20.00% 2,164 TOTAL CENTRAL GARAGE CHARGES 4,194 4,335 2,581 3,528 3,696 4.76% 3,811 6540-EQUIPMENT&MACHINERY 6,510 102,000 100.00% 50,000 TOTAL CAPITAL OUTLAY 6,510 102,000 100.00% 50,000 6494-DEPRECIATION EXPENSE 28,469 24,328 12,725 25,515 17,632 -30.90% 18,498 TOTAL DEPRECIATION 28,469 24,328 12,725 25,515 17,632 -30.90% 18,498 TOTAL OPERATING EXPENSES 1,271,326 1,291,267 964,764 1,389,171 1,475,114 6.19% 1,450,723 NONOPERATING ITEMS 4603-INTEREST EARNINGS (6,081) (9,780) (10,803) (9,928) (11,646) 17.30% (9,762) 4605-UNREALIZED INVESTMENT GAIN/LOSS 9,803 (3,426) 0.00 TOTAL INVESTMENT EARNINGS 3,722 (13,206) (10,803) (9,928) (11,646) 17.30% (9,762) 4606-OTHER REVENUE (2,500) (2,006) (1,500) (1,500) -100,00 4919-GAIN ON FIXED ASSET DISPOSAL 37,560 - 0.00% - 4921-REFUNDS&REIMBURSEMENTS (2,837) (3,650) (20) (2,500) (500) -80.00% (500) 4922-PROJECT ADMINISTRATION (3,767) (2,945) (2,563) (4,500) (2,000) -55.56% (2,000) TOTAL MISCELLANEOUS (9,104) 28,959 (4,083) (8,500) (2,500) -70.59% (2,500) TOTAL NONOPERATING ITEMS (5,382) 15,753 (14,886) (18,428) (14,146) -23.24% (12,262) INTERFUND TRANSFERS 6471-ADMINISTRATIVE SERVICE TRANSFER 61,425 62,855 58,721 78,295 78,295 0.00% 78,295 6476-CAPITAL PROJECT FUND TRANSFER 200,000 - - 200,000 100,000 -50.00% 100,000 6482-MISC TRANSFER OUT 362,190 216,455 0.00 TOTALTRANSFERS 261,425 425,045 275,176 278,295 178,295 -35.93% 178,295 NET CHANGE IN FUND BALANCE $ (194,639) $ 172,982 $ 61,760 $ 90,554 $ 63,445 -29.94% 3 10,098 I 7 City of Brooklyn Center Offsale Liquor Store Cash Flows ised:October 21,2015 Actual Actual Actual Actual Actual Actual Actual , Projected Budget Budget 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues Operating $ 5,484,529 $ 5,610,108 $ 5,543,026 $ 5,789,346 $ 5,963,908 $ 6,063,231 $ 5,852,465 $ 5,990,000 $ 5,947,500 $ 6,062,644 Investment Earnings 33,918 15,382 2,649 12,556 5,647 (3,723) 13,209 9,928 11,646 9,762 Nonoperating 5,813 8,345 5,128 6,875 8,933 9,103 8,601 8,500 2,500 2,500 Total 5,524,260 5,633,835 5,550,803 5,808,777 5,978,488 6,068,611 5,874,275 6,008,428 5,961,646 6,074,906 Expenditures Cost of Goods Sold 3,997,698 4,088,278 4,009,751 4,175,906 4,316,716 4,341,225 4,293,383 4,395,000 4,371,682 4,455,986 Personal Servcies 597,687 634,795 618,180 597,503 610,025 646,098 642,642 711,401 735,922 755,329 Supplies 23,836 34,669 42,665 22,584 41,819 31,835 79,719 62,400 39,930 41,420 Other Services&Charges 176,419 230,124 241,909 240,639 234,289 260,548 241,801 301,592 288,585 293,413 Insurance 11,514 10,336 9,858 8,773 8,301 13,747 16,677 17,218 16,500 17,508 Utilities 41,030 37,867 38,363 40,451 68,452 49,279 45,848 59,700 62,200 62,200 Rent 243,925 269,969 287,687 293,265 296,964 302,772 303,108 289,640 290,640 290,640 Depreciation 26,431 26,359 18,066 11,281 11,312 28,469 24,328 25,515 17,632 18,498 Capital - - - - - - 102,000 50,000 Transfers Out 135,000 265,490 230,199 147,488 200,000 200,000 362,190 200,000 100,000 100,000 Total 5,253,540 5,597,887 5,496,678 5,537,890 5,787,878 5,873,973 6,009,696 6,062,466 6,025,091 6,084,994 CashBalance-Beginning 1,199,465 1,318,525 1,424,765 1,453,015 1,740,725 1,987,770 2,073,883 1,858,031 1,829,508 1,783,695 Changes in Accruals (178,091) 43,933 (43,941) 5,542 45,123 (136,994) (104,759) Revenues 5,524,260 5,633,835 5,550,803 5,808,777 5,978,488 6,068,611 5,874,275 6,008,428 5,961,646 6,074,906 Expenditures (5,253,540) (5,597,887) (5,496,678) (5,537,890) (5,787,878) (5,873,973) (6,009,696) (6,062,466) (6,025,091) (6,084,994) Noncash-Depreciation 26,431 26,359 18,066 11,281 11,312 28,469 24,328 25,515 17,632 18,498 Cash Balance-Ending $ 1,318,525 $ 1,424,765 $ 1,453,015 $ 1,740,725 1,987,770 $ 2,073,883 $ 1,858,031 $ 1,829,508 $ 1,783,695 $ 1,792,105 Gross Profit-% 27% 27% 28% 28% 28% 28% 27% _ 27% 26% 27% Growth in Sales-% 0% 2% -1% 4% 3% 2% -3% 2% -1% 2% Cash Reserve Per Policy $ 1,757,318 $ 1,774,790 $ 1,760,572 Excess $ 72,190 $ 8,905 $ 31,533 500,000 Liquor- Net Income (Excludes Depreciation,Transfers& Capital Outlay) 450,000 400,000 350,000 300,000 250,000 i 200,000 150,000 100,000 50,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Actual Actual Actual Actual Actual Actual Actual Projected Budget Budget G:\Budget\2016 Budget\Cash Flows\2015 Enterprise Funds 8 609-Liquor Centerbrook Golf Curse 9 2016 Brooidyn Center Department Budget Narrative by Fund Department Name: Centerbrook Golf Course Department/Division Mission: To be a premier value Minnesota golf course, offering a challenging,well-conditioned course and exceptional customer service. Department/Division Description: Centerbrook Golf Course is a nine (9)hole,par three(3) golf course, owned by the City of Brooklyn Center. It was built in 1986-87 with a loan from the Capital Improvements Fund. It opened for business in the spring of 1988 and was established as an enterprise fund entity. Enterprise funds were established to account for the financing of self-supporting activities of the City,which render services on a user charge basis to the general public. Ivey Initiatives focused on the achievement of strategic priorities/value propositions Customer Intimacy • Continued focus on increasing awareness of Centerbrook golf and attempting to grow the game locally,with concentration on -Youth -Women -New golfers -Fling golf • Customer Service Continued focus on customer service and improving the customer experience. Staffing Levels Positions FTEs 2015 2016 2017 • Golf Course Superintendent 1 1 1 • Part-time Staff(10 - Seasonal) 1.75 1.75 1.75 Total 2.75 2.75 2.75 Strategic Functions/Division(s): • Customer Service Representative o To provide the highest quality playing conditions possible within the established budget limitations. Centerbrook Golf Course will strive to be an example of environmental sensitivity and aesthetic beauty for the community. • Turf Grass Technician o To provide an exceptional golfing experience for every patron. Our inside services staff will feature knowledgeable, customer focused staff that will provide exemplary customer service. 10 Annual Goal and Strategies: 1. To maintain optimal course conditions within established budget parameters. Limited use of chemicals Turf moisture content monitored Equipment enhancements 2. Continuous improvements and total customer satisfaction in all areas of operation. Customer Service language included in position descriptions Customer service training for all staff Customer service considered as part of annual performance evaluations Annual Operating Goal Performance Measures: Performance Measures Description of Performance Performance Levels Measure Actual Value 2014* Actual Value 2015* Target Value 2016 Number of Rounds Per Playable 73.67 92 94 Days Revenues Per Playable Day $1,378.29 $1,630.47 $1,700 Operating Expenditures Per $19.37 $18.51 $18.00 Round Operating Revenues Per Round $18.68 $17.60 $18.00 Maintenance Cost Per Acre $3,361.63 $2,924.78 $2,900.00 Golf Course Utilization-Actual 23.22% 33.88% 35% Rounds Compared to Available Tee Times *Data through September 30th ** 2012 citizen survey Capital Outlay and Other Initiatives with Significant Budget Impact $3,000 Rest Room Remodeling $1,500 Freezer (replacement) CENTERBROOK GOLF COURSE FUND-61300 ENTERPRISE FUND 2015 2013 2014 November 2015 2016 2017 Object Code/Description Actual Actual YTD Budget Budget Change Budget 61300-CENTERBROOK GOLF COURSE OPERATING REVENUES 4771-GOLF LESSONS $ (172) $ (56) $ (309) $ (3,500) $ (3,000) -14.29% $ (3,000) 4773-GREEN FEES (90,161) (99,241) (104,368) (110,000) (118,000) 7.27% (119,000) 4778-PASSBOOK (8,832) (11,209) (10,541) (14,000) (14,500) 3.57% (14,500) 4782-RENTALS (13,053) (15,906) (17,472) (16,000) (18,000) 12.50% (18,000) 4785-LEAGUE (27,097) (11,159) (10,180) (26,000) (26,500) 1.92% (26,000) 4786-BEER&WINE COOLER REVENUES (11,314) (18,406) (23,578) (26,000) (26,500) 1.92% (26,500) 4787-FOOD&BEVERAGE REVENUES (9,100) (12,300) (11,717) (14,000) (15,000) 7.14% (15,000) 4788-TAXABLE MERCHANDISE (1,246) (1,317) (1,773) (2,000) (2,000) 0.00% (2,000) 4789-NON TAXABLE MERCHANDISE (3,646) (5,552) (4,803) (6,500) (7,000) 7.69% (7,000) 4790-MISCELLANEOUS (1,632) (2,219) (3,982) (3,000) (3,000) 0.00% (3,000) 4791-BOTTLED WATER SALES (1,029) (5,947) (3,552) (6,000) (6,000) 0.00% (6,000) TOTAL SALES AND USER FEES (167,282) (183,312) (192,275) (227,000) (239,500) 5.51% (240,000) TOTAL OPERATING REVENUES (167,282) (183,312) (192,275) (227,000) (239,500) 5.51% (240,000) OPERATING EXPENSES 6101-WAGES&SALARIES-FT EMPLOYEES 59,492 60,683 46,721 65,282 66,588 2.00% 69,618 6103-WAGES-PART TIME EMPLOYEES 34,307 39,911 39,036 35,000 38,000 8.57% 38,000 6104-OVERTIME-PART TIME EMPLOYEES 864 687 643 1,000 750 -25.00% 750 6111-SEVERANCE PAY 132 629 - - - 0.00% - 6122-PERA COORDINATED PLAN 4,866 4,728 3,877 4,896 5,161 5.41% 5,395 6125-FICA-SOCIAL SECURITY 6,160 6,533 5,546 6,465 6,546 1.25% 6,734 6126-FICA-MEDICARE 1,441 1,528 1,297 1,513 1,532 1.26% 1,575 6131-CAFETERIA PLAN CONTRIBUTIONS 11,352 11,424 10,060 12,708 13,470 6.00% 14,548 6141-UNEMPLOYMENT COMPENSATION 594 75 - - - 0.00% - 6151-WORKERS COMP INSURANCE 2,207 2,255 2,318 2,441 2,471 1.23% 2,542 TOTAL PERSONAL SERVICES 121,415 128,453 109,498 129,305 134,518 4.03% 139,162 6201-OFFICE SUPPLIES 168 83 342 - - 0.00% 6211-CLEANING SUPPLIES 75 25 - - 0.00% - 6212-MOTOR FUELS 3,194 3,344 2,455 3,000 3,100 3.33% 3,100 6213-LUBRICANTS&ADDITIVES 71 - 61 - - 0.00% - 6214-CLOTHING&PERSONAL EQUIPMENT 64 - 40 0.00% 6215-SHOP MATERIALS 98 2 55 0.00% - 6216-CHEMICALS/CHEMICAL PRODUCTS 6,917 7,624 8,504 7,700 8,000 3.90% 8,000 6217-SAFETY SUPPLIES 98 70 - 100 100 0.00% 100 6219-GENERAL OPERATING SUPPLIES 1,651 2,113 3,174 2,000 2,100 5.00% 2,100 6221-MOTOR VEHICLES 6 1,260 830 1,000 1,000 0.00% 1,000 6223-BUILDINGS&FACILITIES 1,951 1,327 1,497 1,500 1,500 0.00% 1,500 6225-PARK&LANDSCAPE MATERIALS 1,752 3,354 2,319 3,000 2,500 -16.67% 2,500 6227-PAINT SUPPLIES - 127 - 250 250 0.00% 250 6239-OTHER REPAIR&MAINT SUPPLIES 88 184 4 300 300 0.00% 300 6241-SMALL TOOLS 244 755 1,282 1,000 1,000 0.00% 1,000 6242-MINOR EQUIPMENT 493 5,538 2,360 1,500 1,500 0.00% 1,500 6243-MINOR COMPUTER EQUIPMENT 2,667 199 0.00% 1,900 TOTAL SUPPLIES 19,537 25,980 22,948 21,350 21,350 0.00% 23,250 6307-PROFESSIONAL SERVICES 181 118 118 500 250 -50.00% 250 6321-TELEPHONE/PAGERS 1,516 1,515 1,304 1,530 1,815 18.63% 1,875 6329-OTHER COMMUNICATION SERVICES 2,565 1,526 975 2,700 - -100.00% 6331-TRAVEL EXPENSE/MILEAGE - - - 100 100 0.00% 100 6349-OTHER ADVERTISING 686 1,285 3,094 3,500 3,600 2.86% 3,600 6351-PRINTING - 224 156 500 500 0.00% 500 6402-EQUIPMENT SERVICES 1,107 1,836 1,605 2,000 2,000 0.00% 2,000 6403-BLDGS/FACILITIES MAINT SERVICE 1,673 753 - 500 500 0.00% 500 6415-OTHER EQUIPMENT 9,954 5,489 26 5,500 5,500 0.00% 5,500 6421-SOFTWARE LICENSE - 35 - - - 0.00% - 6422-SOFTWARE MAINT 293 340 408 350 350 0.00% 350 6423-LOGISCHARGES 3,829 4,386 2,799 5,682 6,114 7.60% 6,119 6432-CONFERENCES AND SCHOOLS 719 235 499 400 500 25.00% 500 6433-MEETING EXPENSES 37 68 204 100 100 0.00% 100 6434-DUES&SUBSCRIPTIONS 1,225 1,470 1,355 1,250 1,250 0.00% 1,250 6435-CREDIT CARD FEES 3,061 3,100 3,271 3,200 3,300 3.13% 3,300 6438-CASH SHORT(OVER) (42) 876 (7) - - 0.00% 6441-LICENSES,TAXES&FEES 365 203 400 500 500 0.00% 500 6449-OTHER CONTRACTUAL SERVICE 196 266 245 750 700 -6.67% 700 6491-MERCHANDISE FOR RESALE 18,008 24,812 27,604 21,500 22,500 4.65% 23,000 TOTAL SERVICES&OTHER CHARGES 45,373 48,537 44,056 50,562 49,579 -1.94% 50,144 12 6361-GENERAL LIABILITY INSURANCE 1,564 2,600 2,368 1,144 1,180 3.15% 1,252 6362-PROPERTY INSURANCE 1,397 413 - 1,834 1,914 4.36% 2,031 1 6364-DRAM SHOP INSURANCE 1,449 666 970 693 1,014 46.32% 1,076 6366-MACHINERY BREAKDOWN INSURANCE 195 57 248 238 -4.03% 253 TOTAL INSURANCE 4,605 3,736 3,338 3,919 4,346 10.90% 4,612 6381-ELECTRIC 9,674 9,188 7,168 8,000 8,500 6.25% 8,600 6382-GAS 766 1,098 632 950 1,000 5.26% 1,000 6383-WATER 7,799 5,055 1,077 7,000 7,500 7.14% 7,500 6384-REFUSE DISPOSAL 1,696 1,610 1,171 1,800 1,800 0.00% 1,800 6385-SEWER 564 598 471 650 650 0.00% 650 6386-STORM SEWER 1,015 1,015 761 1,150 1,100 -4.35% 1,150 TOTAL UTILITIES 21,514 18,564 11,280 19,550 20,550 5.12% 20,700 6461-FUEL CHARGES 232 144 119 - 147 100.00% 152 6462-FIXED CHARGES 8,168 5,198 367 490 1,783 263.88% 1,837 6463-REPAIR&MAINT CHARGES 1,596 5,216 3,222 2,299 2,858 24.31% 2,944 6465-REPLACEMENT CHARGES 22,991 8,382 14,172 18,896 18,400 -2.62% 18,952 TOTAL CENTRAL GARAGE CHARGES 32,987 18,940 17,880 21,685 23,188 6.93% 23,885 6540-EQUIPMENT&MACHINERY 3,000 4,500 50.00% 6,000 TOTAL CAPITAL OUTLAY 3,000 4,500 50.00% 6,000 6494-DEPRECIATION EXPENSE 10,787 18,737 14,053 11,315 18,757 65.77% 19,679 TOTAL DEPRECIATION 10,787 18,737 14,053 11,315 18,757 65.77% 19,679 TOTAL OPERATING EXPENSES 256,218 262,947 223,053 260,686 276,788 6.18% 287,432 NONOPERATING ITEMS 4612-DONATIONS&CONTRIBUTIONS (375) - - (500) (500) 0.00% (500) 4921-REFUNDS&REIMBURSEMENTS (182,186) (121) (2,250) (2,250) 0.00% (2,250) TOTAL MISCELLANEOUS (375) (182,186) (121) (2,750) (2,750) 0.00% (2,750) TOTAL NONOPERATING ITEMS (375) (182,186) (121) (2,750) (2,750) 0.00% (2,750) INTERFUND TRANSFERS 4915-TRANSFERS IN - - - (40,000) (45,000) 12.50% (45,000) 6471-ADMINISTRATIVE SERVICE TRANSFER 8,041 8,282 6,710 8,946 8,946 0.00% 8,946 TOTALTRANSFERS 8,041 8,282 6,710 (31,054) (36,054) 16.10% (36,054) NET CHANGE IN FUND BALANCE $ 96.602 $ (94,269) S 37,367 $ (118) S (1,516) 1184.75% $ 8,628 13 City of Brooklyn Center Centerbrook Golf Course Cash Flows Revised:September 22,2015 Actual Actual Actual Actual Actual Actual Actual Budget Budget Projected 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues Operations $ 253,824 $ 249,310 $ 219,159 $ 190,995 $ 207,827 $ 167,280 $ 183,311 $ 227,000 $ 239,500 $ 240,000 Investment earnings 870 81 - - - - - - - - Nonoperating - 92 6 230 200 375 182,186 2,750 2,750 2,750 Interfund Proceeds 33,422 66,227 63,778 - 76,813 76,997 - - - Transfers - - 200,000 - 40,000 45,000 45,000 Total 254,694 282,905 285,392 255,003 408,027 244,468 442,494 269,750 287,250 287,750 Expenditures Personal Services 146,453 152,793 147,917 132,935 109,254 121,415 128,453 129,305 134,518 139,162 Supplies 20,606 18,245 17,011 15,406 19,901 19,537 25,980 21,350 21,350 23,250 Other Services&Charges 80,488 90,915 90,521 79,205 86,373 86,401 75,758 81,193 81,713 82,975 Insurance 6,056 7,045 7,485 5,897 4,958 4,605 3,736 3,919 4,346 4,612 Utilities 20,293 21,664 23,460 21,569 23,535 21,514 18,564 19,550 20,550 20,700 Depreciation 27,244 28,185 28,184 28,185 28,261 10,787 18,738 11,315 18,757 19,679 Capital Outlay - - - - - - 176,377 3,000 4,500 6,000 Interfund Payments - - 163,427 - - - - - Total 301,140 318,847 314,578 283,197 435,709 264,259 447,606 269,632 285,734 296,37-8- Cash Balance-Beginning 96,378CashBalance-Beginning 50,970 8,645 - - - 123 400 - 11,433 31,706 Changes in Accruals (23,123) (888) 1,002 9 (456) 9,281 (14,026) - - - Revenues 254,694 282,905 285,392 255,003 408,027 244,468 442,494 269,750 287,250 287,750 Expenditures (301,140) (318,847) (314,578) (283,197) (435,709) (264,259) (447,606) (269,632) (285,734) (296,378) Noncash-Depreciation 27,244 28,185 28,184 28,185 28,261 10,787 18,738 11,315 18,757 19,679 Cash Balance-Ending $ 8,645 $ - $ $ - $ 123 $ 400 $ $ 11,433 $ 31,706 $ 42,757 Interfund Loan $ - $ 33,422 $ 99,649 $ 163,427 $ - $ 76,813 $ 153,810 Interfund Advance $ 792,488 $ 792,488 $ 792,488 $ 792,488 $ 792,488 $ 792,488 $ 792,488 Centerbrook Golf Course - Net Income (Excludes Depreciation &Transfers) $ $(10,000) $(20,000) $(30,000) $(40,000) $(50,000) $(60,000) $(70,000) $(80,000) $(90,000) $(100,000) 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Actual Actual Actual Actual Actual Actual Actual Budget Budget Projected 14 H evWage center Earle Br®wn 15 2016 Brrooldyn Center Department Budget I`vtarrrrative by Fund Department Name: Community Activities, Recreation & Services Earle Brown Heritage Center Department/Division Mission: To deliver a high quality customer experience by providing exceptional customer service and extraordinary food service in an uncommon setting. Department/Division Description: Earle Brown Heritage Center is comprised of four divisions; Convention Center,Administrative Services, Catering Services and Commercial Office Rentals. These Divisions provide for the provision of maintenance, conference services, custodial functions, equipment servicing, development of menus, preparing and serving of food and beverage for events at Earle Brown Heritage Center. Maintenance of buildings and grounds for the commercial office spaces/buildings located at Earle Brown Heritage Center for 3 tenants. A management agreement with Flik International for the food and beverage is currently in place through the year 2019. l Ivey Initiatives focused on the achievement of strategic priorities/value propositions Customer Intimacy • Deliver a High Quality of Service We will strive to maintain our current level of 90%repeat of corporate clients,by reviewing feedback from event evaluations and growing our new creative team,which was initiated in 2014 to foster innovations and enhancements to our customer experience. Community Image • Premier Conference Facility and Centerpiece for the City of Brooklyn Center In 2016,the Earle Brown Heritage Center will celebrate 26 years of operation as one of the regions premier conference and events facilities, and as a centerpiece of the Brooklyn Center community. Through our 2016 marketing efforts,we will continually highlight Earle Brown Heritage Center and the City of Brooklyn Center. Key Infrastructure Investments • Increase Capital Fund Transfer In 2016,we are increasing our revenue goals to 4.7 million. By doing so, our goal is to increase our yearly transfer of funds into our Capital Improvements Fund from$200,000 to$250,000. 16 Staffing Levels Positions-------- FTEs 2015 2016 2017 --- • EBHC Manager • Secretary/Receptionist 1 1 1 o Secretary/Billing Clerk 1 1 1 o Operations Director 1 1 1 o Sales Director 1 1 1 o Sales Managers 3 3 3 o Maintenance Custodian 2 2 2 • Crew Chiefs 2 2 2 9 9 9 • Part-time Staff 21 21 21 Total Strategic Functions/Division(s): • Administration Division o This division provides administrative duties for all divisions. Provide a high level of customer service to guests and vendors. • Convention Center Division o This division is responsible for the daily operations for all events. To promote and sell all rooms, food and beverage, audio visual equipment and special request made by clients. • Catering Division o This division is responsible for facility owned equipment,product, and building maintenance related to catering. Flik food and beverage contract expenses are found in this area. • Office Rental o This division responds to any tenant concerns and maintains buildings. Annual Goal and Strategies: 1. Promote and sell the facility in accordance to the 2016 Marketing Plan. a. Participate in five industry associations to network for business b. Add a minimum of 29 new corporate clients c. Work with Flik International,Embassy Suites, and other area hotels on bookings of events. I 17 ustomer experience 2. Deliver a high quality c a. Build interpersonal relationships with clients to generate higher customer satisfaction, commitment and loyalty. b. Client requests and changes will be responded to quickly. c. Showcase food&beverage services each day based upon client requests and current market trends. 3. Be responsible to our environment by reducing our resource use and food waste. a. Reduce electrical consumption by upgrading light fixtures b. Be part of the Trim Trax program on food waste reduction Annual Operating Goal Performance Measures: Performance Objectives Description of Performance Measure Performance Levels *Actual Value Target Value Increase Revenue 4,587,608 4,716,458 Control Expenses (Percentage of Cost to Revenue) 45.14%/65.76% 41.90%/67.00% Customer Satisfaction Rating 90% 99% New Corporate Clients 25 29 Revenue per Event(Corporate) $10,359 $10,600 Increase Misc. Catering Sales $39,198 $46,650 *2014 data 18 EARLE BROWN HERITAGE CENTER(EBHC) FUND-61700 ENTERPRISE FUND 2015 2013 2014 November 2015 2016 2017 Object Code/Description Actual Actual YTD Budget Budget Change Budget 61700-EARLE BROWN HERITAGE CENTER OPERATING REVENUES 4821-ROOM RENTALS $ (648,676) $ (772,768) $ (572,864) $ (745,000) $ (780,000) 4.70% $ (800,000) 4822-LABOR CHARGES (25,987) (26,576) (14,437) (25,000) (25,000) 0.00% (25,000) 4823-EQUIPMENT RENTALS (366,791) (409,147) (282,295) (400,000) (420,000) 5.00% (440,000) 4825-COMMON AREA MTNCE (10,779) (10,322) (7,742) (13,063) (13,063) 0.00% (13,063) 4827-SECURITY SERVICES (16,450) (24,075) (14,288) (28,000) (28,000) 0.00% (28,000) 4828-CLIENT SERVICES (60,506) (66,681) (47,735) (65,000) (66,000) 1.54% (70,000) 4829-MISCELLANEOUS (3,120) (3,510) (1,770) (4,500) (4,500) 0.00% (4,500) 4831-OFFICE RENTALS (99,480) (99,480) (74,610) (96,270) (103,175) 7.17% (103,175) 4842-SERVICE CHARGES (476,780) (512,883) (373,639) (506,790) (543,430) 7.23% (569,050) 4844-FOOD&BEVERAGE SALES (2,236,641) (2,281,312) (1,674,683) (2,393,750) (2,444,530) 2.12% (2,499,531) 4845-LIQUORMINE/BEER SALES (280,195) (272,279) (195,030) (339,485) (341,985) 0.74% (345,720) 4848-MISCELLANEOUS SALES (46,173) (39,198) (26,473) (46,650) (49,950) 7.07% (52,450) TOTAL SALES AND USER FEES (4,271,578) (4,518,231) (3,285,566) (4,663,508) (4,819,633) 3.35% (4,950,489) 5586-COST OF SALES-MISC - 1,255 - - - 0.00% - 5591-COST OF SALES-LABOR 1,248,976 1,233,960 762,176 1,340,708 1,367,395 1.99% 1,386,700 5592-COST OF SALES-FOOD 608,045 594,602 351,508 639,563 650,600 1.73% 693,350 5593-COST OF SALES-SUPPLIES 148,367 141,876 88,702 153,252 156,369 2.03%' 162,937 5594-COST OF SALES-MGMT FEES 129,600 117,600 95,400 120,600 123,600 2.49% 126,600 TOTAL COST OF GOODS SOLD 2,134,988 2,089,293 1,297,786 2,254,123 2,297,964 1.94%. 2,369,587 TOTAL OPERATING REVENUES (2,136,590) (2,428,938) (1,987,780) (2,409,385) (2,521,669) 4.66% (2,580,902) OPERATING EXPENSES 6101-WAGES&SALARIES-FT EMPLOYEES 549,187 613,289 467,797 702,047 661,301 -5.80% 680,454 6102-OVERTIME-FT EMPLOYEES 2,619 2,737 1,536 1,000 1,000 0.00% 1,000 6103-WAGES-PART TIME EMPLOYEES 147,856 164,504 115,634 187,600 181,896 -3.04% 181,896 6104-OVERTIME-PART TIME EMPLOYEES 341 100 37 - - 0.00% - 6111-SEVERANCE PAY 2,028 6,604 9,253 - - 0.00% - 6122-PERA COORDINATED PLAN 50,141 54,268 41,249 66,821 65,426 -2.09% 66,911 6125-FICA-SOCIAL SECURITY 45,091 49,665 37,987 55,238 52,340 -5.25% 53,527 6126-FICA-MEDICARE 10,545 11,615 8,884 12,917 12,241 -5.23% 12,518 6131-CAFETERIA PLAN CONTRIBUTIONS 107,493 108,527 90,474 165,204 161,640 -2.16% 174,576 6141-UNEMPLOYMENT COMPENSATION 8,174 502 563 - - 0.00% - 6151-WORKER'S COMP INSURANCE 20,711 21,087 18,979 24,052 23,845 -0.86% 24,293 TOTAL PERSONAL SERVICES 944,186 1,032,898 792,393 1,214,879 1,159,689 -4.54% 1,195,175 6201-OFFICE SUPPLIES 1,692 2,705 1,583 2,800 2,800 0.00% 2,800 6202-COPYING SUPPLIES 1,747 1,911 1,711 2,400 2,400 0.00% 2,400 6203-BOOKS/REFERENCE MATERIALS - 27 299 100 200 100.00% 200 6211-CLEANING SUPPLIES 2,003 1,320 32 4,800 3,300 -31.25% 3,300 6212-MOTOR FUELS - 43 48 200 200 0.00% 200 6214-CLOTHING&PERSONAL EQUIPMENT 678 788 498 1,040 1,040 0.00% 1,040 6215-SHOP MATERIALS 113 71 72 648 650 0.31% 650 6216-CHEMICALS/CHEMICAL PRODUCTS 5,100 4,957 4,076 5,900 5,900 0.00% 5,900 6217-SAFETY SUPPLIES 755 957 1,143 1,300 1,300 0.00% 1,300 6219-GENERAL OPERATING SUPPLIES 24,110 28,116 17,616 31,500 32,500 3.17% 32,500 6223-BUILDINGS&FACILITIES 17,370 22,610 17,002 27,000 28,000 3.70% 28,000 6225-PARK&LANDSCAPE MATERIALS 1,897 5,350 1,753 5,900 5,900 0.00% 5,900 6226-SIGNS&STRIPING MATERIALS 314 - - 450 450 0.00% 450 6227-PAINT SUPPLIES 1,271 1,254 1,111 2,750 2,750 0.00% 2,750 6237-LAUNDRY SUPPLIES - - 6 80 80 0.00% 80 6239-OTHER REPAIR&MAINT SUPPLIES 6,617 7,929 3,765 9,000 9,000 0.00% 9,000 6241-SMALL TOOLS 1,125 1,096 620 1,200 1,200 0.00% 1,200 6242-MINOR EQUIPMENT 60,926 59,356 17,932 76,500 84,000 9.80% 84,000 6243-MINOR COMPUTER EQUIPMENT 29,042 33,625 2,292 1,600 2,800 75.00% 9,030 TOTAL SUPPLIES 154,760 172,115 71,559 175,168 184,470 5.31% 190,700 6301-ACCTG,AUDIT&FIN'L SERVICES 2,675 2,788 1,684 2,000 2,000 0.00% 2,000 6303-LEGAL SERVICES 424 65 149 1,000 1,000 0.00% 1,000 6307-PROFESSIONAL SERVICES 38,911 36,458 14,374 33,900 51,900 53.10% 41,900 6321-TELEPHONE/PAGERS 8,297 10,617 6,515 10,455 9,960 -4.73% 10,290 6322-POSTAGE 1,014 1,616 227 2,900 2,950 1.72% 2,450 6331-TRAVEL EXPENSEIMILEAGE 708 978 433 1,000 1,000 0.00% 1,000 6333-FREIGHT/DRAYAGE 71 121 - 500 500 0.00% 500 6341-PERSONNEL ADVERTISING 403 293 202 800 800 0.00% 800 6349-OTHER ADVERTISING 105,531 121,206 79,750 145,925 145,925 0.00% 154,100 19 6351-PRINTING 13,395 18,623 7,463 14,700 15,500 5.44% 15,500 6402-EQUIPMENT SERVICES 66,772 61,402 28,886 66,300 66,300 0.00% 66,300 6403-BLDGS/FACILITIES MAINT SERVICE 3,487 3,834 3,256 5,650 5,650 0.00% 5,650 6406-MULTI-FUNCTION MTNCE 2,581 2,717 2,233 2,900 3,450 18.97% 3,650 6409-OTHER REPAIR&MAINT SVCS 1,199 1,308 981 1,450 1,900 31.03% 1,900 6413-OFFICE EQUIPMENT 962 976 495 4,700 4,300 -8.51% 4,300 6415-OTHER EQUIPMENT 182,668 202,604 130,994 201,500 205,500 1.99% 210,500 6421-SOFTWARE LICENSE 519 555 - 21,488 - -100.00% - 6422-SOFTWARE MAINT 6,807 7,040 7,085 6,700 8,279 23.57% 8,500 6423-LOGISCHARGES 21,765 17,946 10,939 21,866 23,237 6.27% 23,838 6428-PROTECTION SERVICES 13,188 15,021 10,315 19,000 19,000 0.00% 19,000 6432-CONFERENCES AND SCHOOLS 6,254 6,915 4,747 10,200 15,100 48.04% 13,200 6433-MEETING EXPENSES 431 652 430 900 900 0.00% 900 6434-DUES&SUBSCRIPTIONS 2,964 3,280 4,106 3,270 3,770 15.29% 4,570 6435-CREDIT CARD FEES 23,886 36,855 26,891 27,000 27,000 0.00% 29,000 6436-UNCOLLECTIBLE CHECKS/DEBTS (2,467) (778) - - 0.00% 6438-CASH SHORT(OVER) (90) (95) (170) - - 0.00% - 6441-LICENSES,TAXES&FEES 7,456 9,588 6,185 6,400 6,400 0.00% 6,400 6449-OTHER CONTRACTUAL SERVICE 33,455 39,316 29,850 42,500 42,500 0.00% 42,500 6451-MTG PLANNER POINTS-EBHC 49 3,000 3,000 0.00% 3,000 TOTAL SERVICES&OTHER CHARGES 543,266 601,950 378,020 658,004 667,821 1.49% 672,748 6361-GENERAL LIABILITY INSURANCE 8,423 10,087 6,787 8,155 6,982 -14.38% 7,409 6362-PROPERTY INSURANCE 18,221 27,130 17,768 28,151 27,500 -2.31% 29,181 6364-DRAM SHOP INSURANCE - - - - - 0.00% - 6366-MACHINERY BREAKDOWN INSURANCE 999 2,836 1,692 2,949 2,355 -20.14% 2,500 TOTAL INSURANCE 27,643 40,053 26,247 39,255 36,837 -6.16% 39,090 6381-ELECTRIC 141,662 123,604 91,238 140,000 143,500 2.50% 146,500 6382-GAS 44,762 61,268 32,861 65,000 65,500 0.77% 66,500 6383-WATER 3,052 3,204 2,449 5,850 7,180 22.74% 7,480 6384-REFUSE DISPOSAL 9,176 9,446 6,826 9,700 9,700 0.00% 9,800 6385-SEWER 4,577 5,160 3,661 6,500 6,500 0.00% 6,500 6386-STORM SEWER 3,432 3,205 1,915 5,000 5,000 0.00% 5,000 6389-STREET LIGHTS 994 936 602 1,200 1,200 0.00% 1,200 TOTAL UTILITIES 207,655 206,823 139,552 233,250 238,580 2.29% 242,980 6494-DEPRECIATION EXPENSE 672,394 683,625 481,003 712,341 692,245 -2.82% 726,259 TOTAL DEPRECIATION 672,394 683,625 481,003 712,341 692,245 -2.82% 726,259 TOTAL OPERATING EXPENSES 2,549,904 2,737,464 1,888,774 3,032,897 2,979,642 -1.76% 3,066,952 NONOPERATING ITEMS 4603-INTEREST EARNINGS (3,444) (6,982) (7,603) (5,623) (7,157) 27.28% (5,552) 4604-CHECK PROCESSING FEES - (30) 0.00% 4605-UNREALIZED INVESTMENT GAIN/LOSS 5,112 (2,193) 0.00% TOTAL INVESTMENT EARNINGS 1,668 (9,175) (7,633) (5,623) (7,157) 27.28% (5,552) 4606-OTHER REVENUE (21,349) (27,860) (25,093) 0.00% 4921-REFUNDS&REIMBURSEMENTS (1,796) (32,342) 0.00% TOTAL MISCELLANEOUS (23,145) (60,202) (25,093) 0.00% TOTAL NONOPERATING ITEMS (21,477) (69,377) (32,726) (5,623) (7,157) 27.28% (5,552) INTERFUND TRANSFERS 6471-ADMINISTRATIVE SERVICE TRANSFER 85,152 87,700 70,256 93,675 93,675 0.00% 93,675 6476-CAPITAL PROJECT FUND TRANSFER 400,000 168,000 247,194 200,000 250,000 25.00% 250,000 TOTALTRANSFERS 485,152 255,700 317,450 293,675 343,675 17.03% 343,675 NET CHANGE IN FUND BALANCE $ 876.989 S 494,&49 $ 185,718 $ 911.564 $ 794.491 -12.84% $ 824,173 20 City of Brooklyn Center Earle Brown Heritage Center Cash Flows Revised:October 2,2015 Actual Actual Actual Actual Actual Actual Actual Budget Budget Projected 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Revenues Operating $ 3,831,972 $ 3,542,077 $ 3,834,391 $ 4,048,739 $ 4,458,072 $ 4,271,578 $ 4,518,231 $ 4,663,508 $ 4,819,633 $ 4,950,489 Investment Earnings 31,443 10,960 1,653 8,358 3,831 (1,667) 9,170 5,623 7,157 5,552 Nonoperating 2,936 646 85 62,563 29,287 23,145 60,202 - - - Capital Contributions 326,415 113,516 110,168 - - - - Transfers - - Total 4,192,766 3,667,199 3,946,297 4,119,660 4,491,190 4,293,056 4,587,603 4,669,131 4,826,790 4,956,041 Expenditures Cost of Goods Sold 1,875,280 1,816,865 1,954,574 2,085,239 2,193,973 2,134,988 2,089,293 2,254,123 2,297,964 2,369,587 Personal Servcies 894,062 926,848 850,538 919,854 920,770 944,189 1,032,898 1,214,879 1,159,689 1,195,175 Supplies 123,906 109,075 137,760 137,114 145,899 154,762 172,112 175,168 184,470 190,700 Other Services&Charges 526,185 477,020 476,987 607,214 786,505 689,656 689,650 751,679 761,496 766,423 Insurance 51,588 47,949 47,615 48,557 48,176 27,642 40,052 39,255 36,837 39,090 Utilities 221,067 166,919 193,823 193,000 187,311 207,654 206,821 233,250 238,580 242,980 Rent - - - - - - - - - - Depreciation 579,118 624,329 628,867 632,486 672,539 672,394 683,625 712,341 692,245 726,259 Capital Outlay - - - - 15,261 123,284 111,636 - - - Nonoperating - - - - - - - - - Transfers Out 235,000 300,000 200,000 400,000 168,000 200,000 250,000 250,000 Total 4,506,206 4,469,005 4,290,164 4,823,464 4,970,434 5,354,569 5,194,087 5,580,695 5,621,281 5,780,214 Cash Balance-Beginning 1,151,030 1,153,340 767,014 987,228 1,035,594 1,406,677 1,145,848. 1,290,156 1,090,933 988,687 Changes in Accruals (263,368) (208,849) (64,786) 119,684 177,788 128,290 67,167 - - - Revenues 4,192,766 3,667,199 3,946,297 4,119,660 4,491,190 4,293,056 4,587,603 4,669,131 4,826,790 4,956,041 Expenditures (4,506,206) (4,469,005) (4,290,164) (4,823,464) (4,970,434) (5,354,569) (5,194,087) (5,580,695) (5,621,281) (5,780,214) Noncash-Depreciation 579,118 624,329 628,867 632,486 672,539 672,394 683,625 712,341 692,245 726,259 Cash Balance-Ending $ 1,153,340 $ 767,014 $ 987,228 $ 1,035,594 $ 1,406,677 $ 1,145,848 $ 1,290,156 $ 1,090,933 $ 988,687 $ 890,773 Earle Brown Heritage Center- Net Income (Excludes Depreciation &Transfers) 400,000 350,000 300,000 250,000 200,000 i 150,000 r 100,000 50,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Actual Actual Actual Actual Actual Actual Actual Budget Budget Projected 21 arle Brown Heritage tenter Division Mission : To deliver a high quality customer experience by providing exceptional customer service and extraordinary food service in an uncommon setting. EarleBrown k-,.enter Earle Brown Heritage Center is comprised of four divisions; Convention Center, Administrative Services, Catering Services and Commercial Office Rentals. These Divisions provide for the delivery of maintenance, conference services, custodial functions, equipment servicing, development of menus, preparing and serving of food and beverage for events at Earle Brown Heritage Center. Also included is maintenance of buildings and grounds for the commercial office buildings located at Earle Brown Heritage Center for 3 tenants. A management agreement with Flik International for the food and beverage has been renewed and is in place through the year 2019. Earle BHeritage Center Staffing Levels Kim, EBHC Manager 1 1 1 Secretary Receptionist 1 1 Secretary Billing Clerk 1 1 Operations Director 1 1 Sales Director 1 1 1 Sales Managers 3 3 3 Maintenance Custodians 2 2 2 Crew Chiefs 2 2 2 Part-time Staff (FTES) 9 9 9 Total 21 21 21 hayc ® Heritage e town3� n r Key Initiatives Customer Intimacy ➢ Deliver a High Quality of Service Our goal is to improve the current level of 90% repeat of corporate clients, by reviewing feedback from event evaluations and growing our new creative team, which was initiated in 2014 to foster innovations and enhancements to our customer experience. Community Image ➢ Premier Conference Facility and Centerpiece for the City of Brooklyn Center In 2016, the Earle Brown Heritage Center will celebrate 26 years of operation as one of the regions premier conference and events facility, and as a centerpiece of the Brooklyn Center community. Through our 2016 marketing efforts, we will continually highlight Earle Brown Heritage Center and Brooklyn Center. Financial Stability ➢ Increase Capital Fund Transfer In 2016, we are increasing our revenue goals to 4.7 million. By doing so, our objective is to increase the yearly transfer of funds to the Capital Improvements Fund from $200,000 to $250,000. 0 Earie Brown HeritageCenter Annual Goals Promote and sell the facility in accordance to the 2016 Marketing Plan: ➢ Participate in five industry associations to network for business ➢ Add a minimum of 29 new corporate clients ➢ Work with Flik International, Embassy Suites, and other area hotels on bookings of events. Deliver a high quality customer experience: ➢ Build interpersonal relationships with clients to generate higher customer satisfaction, commitment and loyalty. ➢ Client requests and changes will be responded to quickly. ➢ Showcase food & beverage services each day based upon client requests and current market trends. Be responsible to our environment by reducing our resource use and food waste: ➢ Reduce electrical consumption by upgrading light fixtures ➢ Be part of the Trim Trax program on food waste reduction -1-7 Earle Brovm Heritage enter Annual Operating Goal Performance Measures: Performance Objectives Description of Performance Measure Performance Levels *Actual Value Target Value Increase Revenue 4,587,608 4,716,458 Control Expenses (Percentage of Cost to Revenue) 45.14%/65.76% 41.90%/67.00% Customer Satisfaction Rating 90% 99% New Corporate Clients 25 29 Revenue per Event (Corporate) $10,359 $10,600 Increase Misc. Catering Sales $39,198 $46,650 *2014 Data Earie BrownHeritage eater Capital Improvement Fund Budget transfer of $200,000 2015 Projects Completed: Patio, 2 boilers at Inn, 2 east parking lots seal coated. 2015 Projects To Be Completed: Fountain, electronic reader boards, and remodeling dollars for D Barn and North Stable. 2016 Projects: LED lighting for Carriage Hall, 10 portable bars, beer cooler evaporator/condenser/compressor replacement, Carriage Hall Prefunction replacement of the to carpet/tile. Earle Brown heritage CtLa-cer Requested Budget Adjustments Labor: 2% Wage adjustments and review step increases Professional Services & Advertising: Adjust all 3 menus — Healthcare Act mandate on calories One new ad for same-sex Weddings . Promote Chef Experience events New landing pages for on website for ad placements Centerbrook Golf Course I The mission of Centerbrook Golf Course is to be a premier value golf course, offering a challenging, well conditioned course and exceptiona0 customer service. 1 Department/Division Description Centerbrook Golf Course is a nine (9) hole, par three (3) goof course, owned by the City of Brooklyn Center. Ot was buHt iM 1986- 87 with a loan from the Capital Improvements Fund. Ot opened for business in the spring of 1988 and was established as an enterprise fund entity. Enterprise funds were established to account for the financing of self-supporting activities of the City, which render services on a user charge basis to the general public. Staffing Levels �i Positions 2015 23� 0 2017 peat-forma Staff �F7E� boa I .E � .3 Parra=tom z staff tota0s • cuts0dq I' ,J Strategic Functions/Divisions o Turf Grass Technician This division provides for care and maintenance of the goif course. It includes maintenance staff, rangers and starters. The division strives to provide the highest quality playing conditions possible within the established budget limitations. Centerbrook Golf Course will strive to be an example of environmental sensitivity and aesthetic beauty for the community. o Customer Service Representative This division is responsible for the operation of the Centerbrook clubhouse, including customer service, green fee, concessions and merchandise sales. The division strives to provide an exceptional golfing experience for every patron. Our inside services staff will feature knowledgeable, customer focused staff that will provide ��` exemplary customer service. Key Initiatives o Customer Intimacy Continued focus on increasing awareness of Centerbrook golf and attempting to grow the game locally, with concentration on - Youth - Women - New golfers - Fling Golf • Customer Service Continued focus on customer service and improving the customer experience. Annual Operating Goal Pe i-o rit.q., w ce-Ii aq- S U res Performance Objectives (Figures shown through September 30, 2015) Description of Performance Performance Levels Measure Actual Value 2014* Actual Value 2015* Target Value 2016 Number of Rounds Per Playable 73.67 92 94 Days Revenues Per Playable Day $1,378.29 $1,630.47 $1,700 Operating Expenditures Per $19.37 $18.51 $18.00 Round Operating Revenues Per Round $18.68 $17.60 $18.00 Maintenance Cost Per Acre $3,361.63 $2,924.78 $2,900.00 Golf Course Utilization-Actual 23.22% 33.88% 35% Rounds Compared to Available Tee Times r Capital Outlay $3,000 for rest room remodeling. One rest room will be remodeled yet in 2015 and the other in 2016. $1 ,500 for freezer replacement. Budget Highlights Revenues predicted to be $239,500 (5% increase) Operating Expenditures up 6.18% Personnel +4% Insurance +11 % Depreciation + 66% Capital +50% Marketing focus areas: New Centerbrook website www.centerbrookgolf.csm Email marketing, social media, on-line tee time scheduling, call center Coupons (Utility bills, Save On, etc.) Continuation of SNAG (Starting New At Golf) Program Move from city water to storm water for irrigation still being studied. Water use down significantly. We are making progress! Questions? L�quor Stores SIII or,r* 77-mol Depai7tment MR' sa' on Operate two municipal retail liquor stores to provide for the controlled sale and distribution of alcoholic beverages in the community. Profits from the operations are used to fund projects benefitting the community and avoiding the necessity of �arger property tax levies for such projects. m vepartment Description Operates within the Fiscal & Support Services Department Products include spirits, wine, beer, cigarettes and related items such as glassware, ice, and non-intoxicating beverages. Store #1 — 5625 Xerxes Avenue Store #2 — 6930 Brooklyn Boulevard Special events are provided through a Wine Club, a Beer Club and Platinum Club (joint membership in both Wine and Beer) Provides information about the products, sample tastings and special sales opportunities for products featured at the events. Assists Surly Brewing with its annual Darkness Day celebration BC Liquor leases space near the Surly Brewing premises and effectively opens a store near their facility to facilitate off-sale distribution of the very popular Surly Darkness beer. Annual food drive in October Benefits Community Emergency Assistant Program (CEAP) included in D Day Last year we raised 4,395 pounds of food (much of it being cash donations) Additional events included a coat drive, military supplies and pet supply drive Department Staf'Hng 20 : 5 2016 2017 • Liquor Operations Manager 1l � 1 • Liquor Store Manager/Buyer 2 3 • Liquor Store Assistant Manager 11 0 0 Liquor Store Office Assistant I 1 • Liquor Store Category Lead FT 0 1 Liquor Store Category �,ead (z-s PT Staff) � �� 1 .2 1 .2 o Liquor Store Shift Lead (6 - PT Staff) 3 3 3 2 0 IC5 Bu�dget Reques"t o Revenues $6,008,428 $5,961,646 ($461782) (<1.0%) Cost of Sales 4113951000 4,3711682 ($23,318) (<0.5%) Personal Services 7111401 7351922 $24521 3% Supplies 62,400 39,930 ($22470) (36%) Rent 289,640 290,640 $11000 <1.0% Services & Charges 378,510 367,285 ($11,225) C/ Net Income* $171,477 $156,187 ($15,290) (4%) Capital Outlay $102,000 $102,000 100% CaPital Projects Trensver $2®0,®©0 $100,000 $1001P000 (50%) *Net income prior to the capital projects, transfer & depreciation i s ® s r*...ey initiatives ®r 2016 Community Image Staff Development Adjustment of part time wage scale to attract larger part time base Implementation of a Central Buyer to improve buyer system efficiency Addition of a full time Category Lead to better stabilize part time hours Upkeep of stores We will replace carpet tiles to keep store #1 attractive and customer friendly Respond to Customer Needs We will continue to work with Delaney Consulting to assist us with several initiatives including, developing loss prevention tools and developing a plan to address market changes In 2016, we will add a Beer Cave at store #2 to meet customer changes in craft beer interest and create operational efficiency with beer inventory 2 0 16 Fe7forman ce 0 ec- tves Performance Levels *Previous Value *Actual Value Target Value $12,980 L��;a: $13,717 $12,000 (Goal $12,000) 49 club—9 single -Inj �l�l,l,� 61 club—9 single 70 club—12 single (Goal55-12) 100% (4/4) ( o ) 100% (4/4) 100% el . Goal 100% UI JCI- z 1.1 q r,Z,,0Irla 0 Likes 97 Likes 125 Likes (Goal 50) 107 Followers 250 Followers 300 Followers In)IncJN 1n�i1 1��x�illli�n_Sl (Goal 214) 10 rlV8 rGl (Goal <8) i 4 r -0 4 .j � -T